reglab/statecodes huggingface dataset:
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.6 - Wrecks and Accidents › Rule 38.4.601 - WRECKS AND ACCIDENTS

Current through Register Vol. 13, July 5, 2024
(1) All railroad
				companies operating in the state of Montana are required pursuant to the
				provisions of section
				69-14-252, MCA,
				and the commission's minute entry of April 4, 1945 thereunder, to report to the
				public service commission, by wire, within 24 hours, any wreck or accident on
				its line.
(2) In addition to
				immediate notification, each company shall file a copy of the preliminary
				accident report form with the commission, for each such accident.
Sec.
					 69-14-116,
					 MCA; IMP, Sec.
					 69-14-252,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.7 - Fees › Rule 38.4.701 - RAILROAD APPLICATION AND PETITION FEES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 69-14-111,
					 MCA; IMP, Sec.
					 69-14-111,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.7 - Fees › Rule 38.4.702 - ANNUAL REPORTS AND FEES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 69-14-111,
					 MCA; IMP, Sec.
					 69-14-251,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.8 - Rear-End Telemetry Systems - - Requirement on Mountain Grade; Exception; Other Requirements › Rule 38.4.801 - GENERAL PROVISIONS FOR TELEMETRY DEVICES (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-14-116,
					 MCA; IMP,
					 69-14-116,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.8 - Rear-End Telemetry Systems - - Requirement on Mountain Grade; Exception; Other Requirements › Rule 38.4.802 - REAR-END TELEMETRY SYSTEM (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-14-116,
					 MCA; IMP,
					 69-14-116,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.8 - Rear-End Telemetry Systems - - Requirement on Mountain Grade; Exception; Other Requirements › Rule 38.4.803 - MOUNTAIN GRADE TERRITORY (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-14-116,
					 MCA; IMP,
					 69-14-116,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.8 - Rear-End Telemetry Systems - - Requirement on Mountain Grade; Exception; Other Requirements › Rule 38.4.804 - REPORTING AND FILING REQUIREMENTS (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-14-116,
					 MCA; IMP,
					 69-14-116,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.8 - Rear-End Telemetry Systems - - Requirement on Mountain Grade; Exception; Other Requirements › Rule 38.4.805 - NO DISCIPLINARY ACTION FOR REPORTING VIOLATIONS (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-14-116,
					 MCA; IMP,
					 69-14-116,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.4 - RAILROADS › Subchapter 38.4.8 - Rear-End Telemetry Systems - - Requirement on Mountain Grade; Exception; Other Requirements › Rule 38.4.806 - ENFORCEMENT AND PENALTIES (REPEALED)

Current through Register Vol. 13, July 5, 2024
69-14-116,
					 MCA; IMP,
					 69-14-116,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.101 - LETTER OF TRANSMITTAL

Current through Register Vol. 13, July 5, 2024
(1) The letter of
				an electric, natural gas, or private water utility transmitting a rate schedule
				or a part thereof to the commission for filing, to supersede, supplement or
				otherwise change the provisions of a rate schedule required to be on file,
				shall:
(a) List the documents submitted with
				the filing;
(b) State the names and
				addresses of those to whom copies of the rate schedule have been
				mailed;
(c) Include a brief
				description of the proposed changes in service or rate and charge;
(d) State the reasons for the proposed
				changes;
(e) State the estimated
				number of customers whose cost of service will be affected and annual amounts
				of either increases or decreases, or both, in cost of service to such
				customers.
(f) Name an employee of
				the utility who shall be responsible for answering questions concerning the
				application, or for referring inquiries to appropriate members of the utility
				staff.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.102 - APPLICATIONS FOR RATE INCREASES

Current through Register Vol. 13, July 5, 2024
(1)
				Applications for rate increases exceeding one hundred thousand dollars annually
				shall include the cost of service to be supplied and shall include the
				additional material required in ARM
				38.5.103 to
				38.5.175 and
				38.5.179 to
				38.5.183, inclusive, minimally.
				Further or additional materials may be supplied by the utility if the utility
				believes such materials are necessary.
(2) Three copies of the letter of transmittal
				and three copies of all materials required in ARM
				38.5.103 to
				38.5.175 and
				38.5.179 to 38.5.183, inclusive,
				shall be filed with the commission at the time of application. Montana consumer
				counsel shall receive two copies of the same materials.
(3) All or any part of the requirements of
				these rules may be waived by a quorum of the commission upon a showing of good
				cause. Waiver of any requirements, however, shall not preclude the commission
				from requiring the filing of specific cost data and material sufficient to
				support the application.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.103 - COMPARISON OF SALES, SERVICES AND REVENUES

Current through Register Vol. 13, July 5, 2024
(1)
				The application for a rate increase shall include a statement comparing sales
				and services and the revenues therefrom under the rate schedules proposed to be
				superseded or supplemented and the proposed changed rate schedules. Such
				comparisons shall be applied to the transactions for the 12 months of the test
				period. Such comparisons should be made for each rate schedule.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.104 - COMPARISON OF RATES

Current through Register Vol. 13, July 5, 2024
(1) A billing
				comparison of the proposed rates with present rates of the filing public
				utility for similar sales or services shall be included in the application for
				a rate increase.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.105 - COST OF SERVICE UNDER THE NEW RATES (REPEALED)

Current through Register Vol. 13, July 5, 2024
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.106 - ANALYSIS OF SYSTEM COSTS FOR A TWELVE MONTH HISTORICAL TEST YEAR

Current through Register Vol. 13, July 5, 2024
(1) The statement of the cost of service
				shall contain an analysis of system costs as reflected on the filing utility's
				books for a test period consisting of 12 months actual experience ending no
				earlier than 9 months prior to the date of filing of the data required by ARM
				38.5.101 and
				38.5.105, unless good cause be
				shown. This analysis shall include the return, taxes, depreciation, and
				operating expenses, and an allocation of such costs to the services rendered.
				The information submitted with the statement shall show the data itemized below
				for the test period, as reflected on the books of the filing public utility.
				Any proposed adjustments to book costs shall be explained in writing. Such
				adjustments shall be shown separately and shall be fully supported, including
				schedules showing their derivation, where appropriate. However, no adjustments
				shall be permitted unless based on changes in facilities, operations, or costs
				which are known with certainty and measurable with reasonable accuracy at the
				time of the filing. No adjustment will be entertained unless it will become
				effective within 12 months of the last month of the test period as used in this
				section.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.107 - REFERENCE DATA TO BE PROVIDED

Current through Register Vol. 13, July 5, 2024
(1) If any of
				the data required by ARM
				38.5.106 is submitted by
				reference, copies of such data shall be provided to the commission within 15
				working days from receipt of any written request for such data made by the
				commission staff or an intervenor.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.108 - OTHER DATA RELIED ON

Current through Register Vol. 13, July 5, 2024
(1) If the public
				utility has relied on data other than those in Statements A through N (see ARM
				38.5.121 through
				38.5.180 ) in support of its rate
				increase, such other data, appropriately identified and designated as such and
				separately stated, shall be submitted in addition to the data required by
				Statements A through N.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.109 - WORKING PAPERS TO BE FILED

Current through Register Vol. 13, July 5, 2024
(1) In the
				statements described in ARM
				38.5.121 to
				38.5.180, inclusive, certain items
				are designated as "working papers." Three sets of such working papers are to be
				filed at the time the Statements A through N are filed with the commission
				whether filed pursuant to ARM
				38.5.102 or
				38.5.194. Such working papers
				shall be available to intervenors on request.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.110 - NARUC OR FPC UNIFORM SYSTEM OF ACCOUNTS TO BE GENERALLY FOLLOWED

Current through Register Vol. 13, July 5, 2024
(1) All statements and schedules shall be
				prepared in accordance with general classifications set forth in the NARUC or
				FPC Uniform Systems of Accounts for the respective types of public utilities,
				provided that such action does not conflict with Montana law and the
				commission's rules and orders. If the utility believes that the NARUC or FPC
				classifications are inconsistent with this commission's orders, the applicant's
				treatment and the inconsistency shall be stated on all related materials
				disclosing full particulars properly cross-referenced to the filing.
				Computations and other information related to the inconsistency shall be
				available for examination by the staff and intervenors. Working papers
				supporting such statements and schedules shall be detailed so as to allow
				identification of individual NARUC or FPC accounts relative to the books of
				record of the utility.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.111 - WORKING PAPERS SUFFICIENT TO SUPPORT THE FILING SHALL BE AVAILABLE ON COMMISSION REQUEST

Current through Register Vol. 13, July 5, 2024
(1) Any utility
				filing a rate increase shall be responsible for preparing prior to filing and
				for maintaining after filing, work papers sufficient to support the filing. Any
				request for work papers other than those required in ARM
				38.5.121 to
				38.5.180, inclusive, shall be
				answered within 15 working days upon receipt of said request by the utility. In
				the event that there shall be a delay beyond said period the utility shall
				notify the commission and present a written explanation therefore. If such
				written explanation does not set forth good cause for refusal or delay response
				to the request, the commission shall so notify the utility in writing. If the
				utility then fails to answer the request promptly, the commission may issue
				such order as is reasonable under the circumstances. In addition to the working
				paper support, the following specific material normally prepared by the filing
				utility, related to the test period and subsequent periods, shall be available
				for the commission's verification and analysis:
(a) Copies of monthly financial
				report;
(b) Copies of accounting
				analyses of balance sheet accounts;
(c) Complete trial balances of all the
				balance sheet accounts at the beginning and end of the 12 months of actual
				experience used for the filing;
(d)
				Analyses of the various miscellaneous revenues;
(e) Analyses of surplus and capital surplus
				accounts.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.112 - TESTIMONY ON ACCOUNTING DATA

Current through Register Vol. 13, July 5, 2024
(1) The filing
				utility shall provide a witness to testify that the cost statements, working
				papers, and other supporting data submitted as a part of the filing or
				maintained by the filing public utility in support of the filing which purport
				to reflect the books of the public utility do, in fact, set forth the results
				shown by such books. Rules ARM
				38.5.121 to
				38.5.180, inclusive, contain a
				description of Statements A through N required to be filed.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.121 - STATEMENT A - BALANCE SHEET

Current through Register Vol. 13, July 5, 2024
(1) Statement A
				shall include the balance sheets as of the beginning and end of the test
				period, and the most recently available balance sheet.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.122 - STATEMENT B - INCOME STATEMENTS

Current through Register Vol. 13, July 5, 2024
(1) Statement B
				shall include an income statement for the test period, and the most recently
				available income statement.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.123 - STATEMENT C - UTILITY PLANT ACCOUNTS

Current through Register Vol. 13, July 5, 2024
(1)
				Statement C shall include a statement showing in summary form Utility Plant by
				functional category of electric, gas or water utility plant, as the case may
				be. Working papers shall also be supplied to show the change in additions and
				retirements with regard to balances on Statement C.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.124 - WORKING PAPERS - PLANT ADDITION AND RETIREMENT FOR TEST PERIOD

Current through Register Vol. 13, July 5, 2024
(1) Working papers shall show major
				production and transmission plant addition and retirement projects for the test
				period, brief descriptions thereof, approximate dates of commercial operation
				or retirement from service, and cost.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.125 - WORKING PAPERS - SHOWING PLANT ACCOUNTS ON AVERAGE BASIS FOR TEST PERIOD

Current through Register Vol. 13, July 5, 2024
(1) Working papers shall show plant balances
				on a beginning and end of period basis averaged for the test period
				representing functional classifications and total plant. The effect of proposed
				adjustments, if any, on the average balances shall also be shown.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.126 - WORKING PAPERS ON CAPITALIZING INTEREST AND OTHER OVERHEADS DURING CONSTRUCTION

Current through Register Vol. 13, July 5, 2024
(1) Working papers
				shall include a complete statement of methods and procedures followed in
				capitalizing interest during construction and other construction overheads,
				including any policy changes, effective dates and reasons therefore for the
				test year.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.127 - CHANGES IN INTANGIBLE PLANT WORKING PAPERS

Current through Register Vol. 13, July 5, 2024
(1) Working papers shall show any significant
				changes in intangible plant for the test year.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.128 - WORKING PAPERS ON PLANT NOT USED AND USEFUL

Current through Register Vol. 13, July 5, 2024
(1)
				Working papers shall set forth the cost and description of plant carried on the
				company's books as utility plant which was not used and useful.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.129 - PROPERTY RECORDS WORKING PAPERS

Current through Register Vol. 13, July 5, 2024
(1) Working
				papers shall set forth a description of the continuing property records
				maintained by the utility, including methods and procedures used to price
				retirements. Any data required by this section which has been previously
				submitted to the Commission by the utility, pursuant to these rules, may be
				incorporated by specific reference.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.133 - STATEMENT D - ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION

Current through Register Vol. 13, July 5, 2024
(1) Statement D shall include a statement of
				the accumulated provision for depreciation, depletion and amortization by
				functional classifications as of the beginning of the test period and as of the
				end of the test period. Any claimed adjustments to the book amounts shall be
				shown in adjoining columns. All adjustments shall be clearly and fully
				explained in the supporting material submitted.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.134 - WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION

Current through Register Vol. 13, July 5, 2024
(1) Working papers
				shall include a summary of the following with respect to the book changes in
				each functional classification set forth in Statement D.
(a) Starting balance;
(b) Annual provision;
(c) Retirements, with cross-reference to
				plant schedule;
(d)
				Salvage;
(e) Removal
				costs;
(f) Adjustments, including
				particulars of any significant items;
(g) Ending balance.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.135 - WORKING PAPERS ON DEPRECIATION, DEPLETION AND AMORTIZATION METHOD

Current through Register Vol. 13, July 5, 2024
(1) Working papers shall include a
				description of the methods and procedures followed in depreciating, depleting
				or amortizing plant and recording abandonments by the utility if any policy
				change has been made effective since the period covered by the last annual
				report on FPC Form No. 1 or FPC Form No. 2 as filed with the FPC, or the annual
				report as filed with this Commission.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.136 - WORKING PAPERS ON ALLOCATION OF OVERALL ACCOUNTS

Current through Register Vol. 13, July 5, 2024
(1) With respect to each allocation of an
				overall account to obtain the amounts applicable to various functional groups
				of plant, provide a complete explanation of the method, procedures and
				significant data used in making the allocation.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.141 - STATEMENT E - WORKING CAPITAL

Current through Register Vol. 13, July 5, 2024
(1) Statement E
				shall show the computation of the working capital claimed as part of the public
				utility's rate base using averages. The statement shall show the respective
				components of the claimed working capital and shall be in such detail as to
				show how the amount of each component was computed.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.142 - BALANCES FOR MATERIALS, SUPPLIES, FUEL STOCKS

Current through Register Vol. 13, July 5, 2024
(1) Working papers shall set forth balances
				at the beginning and end of the test period for materials, supplies, and fuel
				stocks in such detail as to disclose, either by subaccounts regularly
				maintained on the books or by analysis of the principal items included in the
				main account, the nature of the charges included therein.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.143 - DATA USED IN COMPUTING WORKING CAPITAL

Current through Register Vol. 13, July 5, 2024
(1)
				Working papers shall show the computations, crossreferences and sources from
				which the data used in computing claimed working capital is derived.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.146 - STATEMENT F - RATE OF RETURN

Current through Register Vol. 13, July 5, 2024
(1) Statement F
				shall show the percentage rate of return claimed. The statement shall show the
				cost of debt capital, preferred stock capital and the return on the
				stockholder's equity resulting from the overall rate of return claimed, based
				upon the utility's capitalization. In addition, items required in ARM
				38.5.147 to
				38.5.152, inclusive, shall be
				submitted as part of Statement F. In such cases wherein 50 percent or more of
				the common stock of the public utility is not held by the public but is owned
				by another corporation, the information required by ARM
				38.5.147 to 38.5.152, inclusive,
				shall also be submitted to the extent applicable with respect to the debt,
				preferred stock and common stock of the parent company.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.147 - DEBT CAPITAL

Current through Register Vol. 13, July 5, 2024
(1) Statement F
				shall also show the weighted average cost of debt capital based upon the
				following data for each class and series of long-term debt outstanding
				according to the most recently available balance sheet:
(a) Title;
(b) Date of issuance and date of
				maturity;
(c) Interest
				rate;
(d) Principal amount of
				issue;
(e) Net proceeds;
(f) Amount currently outstanding;
(g) Cost of money and yield to maturity based
				on the interest rate and net proceeds per unit outstanding determined by
				reference to any generally accepted table of bond yields;
(h) If issue is owned by an affiliate, state
				name and relationship of owner. Furnish a copy of the latest prospectus issued
				by the public utility, any superimposed holding company or subsidiary
				companies.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.148 - PREFERRED STOCK CAPITAL

Current through Register Vol. 13, July 5, 2024
(1) Statement F
				shall also show the weighted average cost of preferred stock capital based upon
				the following data for each class and series of preferred stock outstanding
				according to the most recently available balance sheet:
(a) Title;
(b) Date of issuance;
(c) Dividend rate;
(d) Par value of stated amount of
				issue;
(e) Issuance
				expenses;
(f) Net
				proceeds;
(g) Cost of money, that
				is, the dividend rate divided by net proceeds per unit or share;
(h) Amount outstanding;
(i) If issue is owned by an affiliate, then
				provide the name and relationship of owner.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.149 - COMMON STOCK CAPITAL WORKING PAPERS

Current through Register Vol. 13, July 5, 2024
(1)
				Working papers shall show for each sale of common stock during the five year
				period preceding the most recently available balance sheet:
(a) Number of shares sold;
(b) Gross proceeds at offering
				price;
(c) Underwriters' discount
				or commission;
(d) Proceeds to the
				filing utility;
(e) Amount of
				issuance expenses;
(f) Net
				proceeds;
(g) Offering price per
				share;
(h) Net proceeds per
				share;
(i) Whether issue was
				offered to stockholders through subscription rights or to the public.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.150 - WORKING PAPERS - STOCK DIVIDENDS, STOCK SPLITS OR CHANGES IN PAR OR STATED VALUE

Current through Register Vol. 13, July 5, 2024
(1) Working papers shall include information
				respecting any stock dividends, stock splits or changes in par or stated value
				during five-year period preceding the date of the most recently available
				balance sheet and by months for the 12 month test period.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.151 - WORKING PAPERS - COMMON STOCK INFORMATION

Current through Register Vol. 13, July 5, 2024
(1)
				Working papers shall include the following information on outstanding common
				stock for the five calendar years preceding the end of the test period and by
				months for the 12 month test period:
(a)
				Average number of shares outstanding;
(b) Earnings per average share for only the
				five years preceding the test year;
(c) Annual earnings per share for only the
				latest reported 12 month average;
(d) Annual dividend rate per share;
(e) Dividends listed as percent of
				earnings;
(f) Average market price
				based on the monthly high and low.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.152 - SCHEDULE F-1 - REACQUISITION OF BONDS OR PRE-FERRED STOCK

Current through Register Vol. 13, July 5, 2024
(1) If any bonds or preferred stock have been
				reacquired by the utility during the 18 months prior to filing, show full
				details in schedule F-1, including:
(a) Title
				or series;
(b) Principal amounts or
				par value reacquired;
(c)
				Reacquisition cost;
(d) Gain or
				loss on reacquisition;
(e) Income
				taxes, if any, allocable to the gain or loss, and basis of
				allocation.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.156 - STATEMENT G - OPERATING AND MAINTENANCE EXPENSES

Current through Register Vol. 13, July 5, 2024
(1) Statement G shall show the utility's
				operation and maintenance expenses according to each account of the Uniform
				Systems of Accounts for public utilities. The expenses shall be shown under
				appropriate columnar headings as follows for each functional classification:
(a) Operation and maintenance expense as
				booked, for the test period and the total for the test period;
(b) Claimed adjustments, if any, to expenses
				as booked;
(c) Total adjusted
				operation and maintenance expenses claimed.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.157 - WORKING PAPERS - ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES

Current through Register Vol. 13, July 5, 2024
(1) Working papers shall show the 12 months
				of actual test period experience and the claimed adjustments there to, if any,
				by functional classifications. In the event operation and maintenance expenses
				as presented per books reflect any special accrual accounting entries for
				internal purposes, the effect there of shall be fully disclosed and explained.
				Any amounts not currently payable, except depreciation charged through clearing
				accounts included in operation and maintenance expenses, shall be fully
				explained.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.158 - WORKING PAPERS - COST OF POWER AND GAS

Current through Register Vol. 13, July 5, 2024
(1) Working
				papers shall show the total annual cost of power or gas purchased for the 12
				months test period of actual experience, the claimed adjustments thereof, if
				any, and the total adjusted cost for the test period detailed by major
				category. If any of the prices are effective subject to refund, there shall be
				shown by major category and by commission docket number for the test period,
				the rate and the amount paid subject to refund.
(2) If the utility purchases and sells power
				under exchange or pooling argeements, the method of recording on books, total
				gross receipts and deliveries exchanged, total gross dollar amounts involved
				for such receipts and deliveries and details of such exchanges shall be
				submitted.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.159 - WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS

Current through Register Vol. 13, July 5, 2024
(1)
				With respect to the following listed expense accounts, detail shall be
				furnished as designated for the 12 months of the test period and for claimed
				adjustments. This shall include analytical details which will clearly disclose
				for each account a classification of principal charges and credits with all
				minor items grouped.
(a) Advertising expenses
				shall be separated by media utilized and classification of message in
				accordance with applicable Montana statutes.
(b) All other Administrative and General
				Expense accounts shall be presented in sufficient detail to allow reasonable
				verification of the amounts and type of charges incurred during the test
				period.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.160 - WORKING PAPERS FOR INTERDEPARTMENTAL TRANS- ACTIONS

Current through Register Vol. 13, July 5, 2024
(1) If the expense accounts contain charges
				or credits from associated companies or nonutility departments of the utility,
				submit for each such associated company or nonutility department work papers
				showing the following:
(a) The amount of the
				charges or credits during the test period;
(b) The account classification or
				classifications charged or credited;
(c) Descriptions of the specific services
				performed for or by the associated company or nonutility department;
(d) The basis used in determining the amounts
				of the charges or credits.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.164 - STATEMENT H - OPERATING REVENUES

Current through Register Vol. 13, July 5, 2024
(1)
				Statement H shall show the utility's operating revenues from sales with related
				units of sales and other operating revenues according to revenue
				classifications established by the uniform system of accounts.
(2) Statement H shall also show, by rate
				schedule, revenues under presently effective rate schedules as well as under
				the proposed rate schedules filed by the utility. Said statement shall show
				number of customers, amount of increase and percent increase. Working papers
				shall also be supplied showing:
(a) The
				reconciliation of book revenues of the test period if differing from present
				revenues as set forth in Statement H;
(b) Adjustments for material and nonrecurring
				changes which are known and measurable to actual period revenues and sales
				units if appropriate.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.165 - STATEMENT I - DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSE

Current through Register Vol. 13, July 5, 2024
(1) Statement I shall show for the test
				period depreciation, depletion and amortization expense by functional
				classification. These expenses shall be shown in separate columns as follows:
(a) Expenses for the test period per
				books;
(b) Claimed adjustments, if
				any, to actual expense;
(c) Total
				adjusted expense claimed.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.166 - WORKING PAPERS - EXPENSE CHARGED OTHER THAN PRESCRIBED DEPRECIATION, DEPLETION AND AMORTIZATION

Current through Register Vol. 13, July 5, 2024
(1) Working papers
				shall be included in support of Statement I as a reconciliation of the
				aggregate investment in utility plant shown in Statement C, and the expense
				thereon charged in the first instance to other than prescribed depreciation,
				depletion, and amortization expense accounts.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.169 - STATEMENT J - INCOME TAXES

Current through Register Vol. 13, July 5, 2024
(1) Statement J
				shall show for the test period income taxes computed on the basis of actual
				taxable income and adjusted taxable income. All tax adjustments shall be
				completely described and the amounts thereof shown separately. Amounts of
				deferred taxes debited and credited shall be shown separately. There also
				should be shown the amounts and basis of assignments of income taxes attributed
				to other utility departments and nonutility operations, together with all tax
				savings affecting the total tax liability. Any abnormalities such as
				nonrecurring income, gains, losses and deductions affecting the income tax for
				the test period shall be explained and the tax effect therein set
				forth.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.170 - WORKING PAPERS FOR FEDERAL INCOME TAXES

Current through Register Vol. 13, July 5, 2024
(1) In
				support of federal income taxes, the utility shall submit a reconciliation of
				the book net income with taxable net income as reported to the federal Internal
				Revenue Service for the most recent year for which a tax return was filed. An
				explanation of all items in the reconciliation shall be submitted. In the event
				the tax allowances claimed give effect to omission of items appearing in the
				reconciliations for the most recent tax return for inclusion of items not
				appearing therein, the reasons for such omissions or inclusions shall be
				submitted.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.171 - DIFFERENCES IN BOOK AND TAX DEPRECIATION

Current through Register Vol. 13, July 5, 2024
(1)
				Where tax depreciation differs from book depreciation, the utility shall file
				work papers showing the computation of the tax depreciation which will indicate
				the differences between book and tax depreciation.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.172 - WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES

Current through Register Vol. 13, July 5, 2024
(1) In support of the claimed allowances for
				income taxes accrued for state governments or Canadian provinces, the utility
				shall submit work papers showing the income tax accrued for each state or
				province in the current or previous year covered by the test period, including
				the effect of liberalized depreciation on such taxes accrued.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.173 - STATEMENT K - OTHER TAXES

Current through Register Vol. 13, July 5, 2024
(1) For the test
				period, other taxes shall be classified under appropriate headings of federal,
				state and local, with appropriate subclassifications showing kind of taxes. The
				statement shall show separately, by columns, the following:
(a) Tax expense per books for the test
				period;
(b) Claimed adjustments, if
				any, to amounts booked;
(c) Total
				adjusted taxes claimed.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.174 - WORKING PAPERS FOR ADJUSTED TAXES

Current through Register Vol. 13, July 5, 2024
(1) Working
				papers shall show computations of adjusted taxes claimed in Statement
				K.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.175 - OVERALL COST OF SERVICE

Current through Register Vol. 13, July 5, 2024
(1) Working papers
				shall show for the test period the overall cost of service per books for the
				filing public utility's utility operations during the test period, including
				allowances for return and income taxes based upon the rate of return claimed,
				together with the operating revenues of the filing public utility for the test
				period. If the filing public utility claims any adjustments to book figures,
				the cost of service based upon the claimed adjustments shall be shown on a
				separate schedule. If the amount of the filing public utility's total utility
				operating revenue differs significantly from its overall cost of service,
				including allowances for claimed return and income taxes, the filing public
				utility shall show the amounts available for return and taxes on income and
				return expressed as a percentage of rate base.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.176 - STATEMENT L - ALLOCATED COST OF SERVICE (ACOS)

Current through Register Vol. 13, July 5, 2024
(1) Statement L shall present the cost of
				service results in detail for every customer class. Written testimony shall
				describe the development of these cost of service results. Included shall be
				the following:
(a) A general discussion of
				the purpose of the filing with goals and objectives of the allocated cost of
				service proposals. Industry standard terminology shall be used to describe and
				define allocated cost of service proposals. Where unique terms are used, they
				shall be defined in a separate glossary to be included as part of the
				filing.
(b) A benchmark allocated
				cost of service comparing the last commission-approved filing to the current
				filing. Any substantive deviation in procedures and/or methods used to prepare
				the current filing compared to the last commission-approved filing will be
				summarized and explained in the cost of service testimony.
(c) A generic allocated cost of service model
				which provides a basic understanding of the allocated cost of service study.
				The public service commission currently recognizes allocated cost of service
				based on marginal cost principles. Any utility testimony and exhibits on
				allocated cost of service should follow the format of the generic marginal cost
				model as described below.
Administrative Rules of Montana › Department 38 - PUBLIC SERVICE REGULATION › Chapter 38.5 - UTILITY DIVISION › Subchapter 38.5.1 - Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities › Rule 38.5.177 - STATEMENT M - RATE DESIGN

Current through Register Vol. 13, July 5, 2024
(1) Written
				testimony shall describe the development and results, and provide supporting
				workpapers for each customer class rate design. Included shall be a general
				discussion of the purpose of the filing with the overall goals and objectives
				of the rate design proposals. Industry standard terminology shall be used to
				describe rate design proposals. Where unique terms are used, they shall be
				defined in a separate glossary to be included as part of the filing.
(2) The billing impact for each customer
				class must be provided. This analysis must indicate how many customers on each
				tariff would receive bill increases or decreases of various percentages and
				dollar amounts.
Sec.
					 69-3-103,
					 MCA; IMP, Sec.
					 69-2-101,
					 MCA;