reglab/statecodes huggingface dataset:
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 1 - General Provisions › Section 165:70-1-7 - Severability

Current through Vol. 41, No. 20, July 1, 2024
If any provision of this Chapter is held invalid, such
				  invalidity shall not affect other provisions or applications of this Chapter
				  which can be given effect without the invalid provision or application, and to
				  this end, the provisions of this Chapter are declared to be
				  severable.
Added at 15 Ok Reg 3143,
				  eff 7-15-98
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-1 - Application; Staff response; and Waiver

Current through Vol. 41, No. 20, July 1, 2024
(a) Each utility shall file with the OCC
				Court Clerk its request for a general rate change, with a complete application
				package. The utility shall also submit the filing fee with the application,
				which is set forth in the Commission Rules of Practice. In addition, Class A
				and B utilities shall submit, at a minimum, fifteen (15) copies of the
				application package and Class C and D utilities shall submit, at a minimum, six
				(6) copies of the application package.
(b) On the date of filing, a copy of the
				application package and the supplemental package, if required, shall be made
				available to the Public Utility Division. The Director and/or Staff shall
				review the package(s) for compliance with the rules as set forth in this
				Chapter.
(c) Within fifteen (15)
				business days of the receipt of the package(s), the Director shall file with
				the Commission and provide to the utility a copy of the Staff Response
				regarding the compliance or deficiency of the application and supplemental
				packages. The response shall serve as official notification of the acceptance
				or rejection of the package(s).
(d)
				If the Director finds the package(s) are not in substantial compliance with the
				requirements of this Chapter, the Staff Response shall state that the filing is
				a deficient filing. The deficiencies and the requirement(s) necessary to cure
				the deficiencies shall be stated in the Staff Response. See
				165:70-5-2.
(e) The utility may seek a waiver for any
				portion of the exhibits, schedules, workpapers or other documentation required
				by this Chapter, in accordance with
				165:70-3-6.
Amended at 11 Ok Reg
				  285, eff 10-19-93 (emergency); Amended at 11 Ok Reg 3753, eff
				  7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-2 - Up-to-date requirements

Current through Vol. 41, No. 20, July 1, 2024
At the time of filing a request for a general rate change,
				  the filing utility shall have all monthly and annual reports required by
				  Commission order or rule up-to-date and on file, and shall not have any
				  outstanding obligation as defined in this Chapter.
Amended at 11 Ok Reg
				  3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-3 - Test period

Current through Vol. 41, No. 20, July 1, 2024
(a) As a
				minimum, the utility shall file as the test year a recent historical
				twelve-month test period which shall be no more than six (6) months old at the
				time the application package is filed with the OCC Court Clerk. Any waiver of
				this requirement shall be obtained in accordance with
				165:70-3-6.
(b) The pro forma test year shall reflect
				normalized operations, including pro forma adjustments.
Amended at 11 Ok Reg
				  3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-4 - Supporting workpapers [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 11 Ok Reg
				  3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-5 - Reconciliation of data

Current through Vol. 41, No. 20, July 1, 2024
If the accounting and statistical data submitted differs from
				  the books of the utility, then the utility shall provide a reconciliation
				  schedule with an explanation describing and reconciling the
				  differences.
Amended at 11 Ok Reg
				  3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-6 - Waiver of requirements

Current through Vol. 41, No. 20, July 1, 2024
(a) At
				the time the utility files a Notice of Intent, as required by
				165:70-3-7, or
				any time until the application is filed, the utility may request a waiver of
				compliance with any or all of the requirements of this Chapter, by submitting a
				written request for waiver to the Director. The Director shall advise the
				utility that the waiver is granted or denied, within ten (10) days of the
				request for waiver. If the Director fails to act within ten (10) days, the
				requested waiver shall be deemed granted. If the Director determines that the
				request is not reasonable, the request for waiver shall be denied by the
				Director. The utility may appeal the denial of a waiver to the Commission en
				banc. If the Commission en banc has not ruled upon the waiver within fifteen
				(15) days from the date the appeal is filed, the requested waiver shall be
				deemed granted.
(b) The utility
				requesting the waiver or appealing the Director's denial of a waiver shall
				identify the requirements sought to be waived and state the reasonable cause
				for the waiver.
(c) If the utility
				appeals a denial of a waiver to the Commission en banc, which is subsequently
				denied by the Commission, the Commission en banc shall establish the time frame
				for providing the required information, after considering the arguments of the
				utility and Staff.
(d) The granting
				of a waiver pursuant to this Section shall not preclude any party from seeking
				the information which was the subject of the waiver, by data request.
Amended at 11 Ok Reg
				  3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-7 - Notice of intent

Current through Vol. 41, No. 20, July 1, 2024
(a) A
				Class A or B utility shall provide forty-five (45) days notice of its intent to
				file an application for a general rate change. The notification shall be in
				writing, filed with the OCC Court Clerk and contain the following information:
(1) That an application for a general rate
				change is planned.
(2) The
				anticipated date of filing.
(3) The
				proposed effective date of the general rate change.
(4) Identification of the utility's
				classification as prescribed at
				165:70-1-4.
(5) Any major issues which the utility, at
				the time of filing the notice of intent, expects to raise in conjunction with
				its application package, including the expectation that a future test year is
				to be used.
(6) The reason a
				supplemental package will not be included if one is not expected to be
				provided.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 3 - Applications › Section 165:70-3-8 - Amending an application

Current through Vol. 41, No. 20, July 1, 2024
(a) A
				utility may not significantly amend a general rate change filing after it has
				been docketed by the OCC Court Clerk. An amendment may be accommodated by
				withdrawing the initial filing and substituting a new, amended filing in place
				of the original cause, which will establish a new filing date. An amended
				filing must conform to the requirements of
				165:70-3-1
				and will be subject to the sanctions in
				165:70-5-2.
(b) For purposes of this Section, an
				amendment shall be deemed "significant" if it updates the test year. For Class
				A and B utilities, an amendment shall also be deemed "significant" if it
				requests more than a five percent (5%) change in the previously requested
				increase in revenue or, for Class C and D utilities, if it requests more than a
				five percent (5%) change in the previously requested revenue requirement,
				unless such changes are mandated by law.
(c) A utility may incorporate a significant
				change without refiling an entirely new case by agreeing to restart the 180-day
				period. The new period would begin when the amended application is
				filed.
Added at 11 Ok Reg 3753,
				  eff 7-11-94; Amended at 15 Ok Reg 3143, eff
				  7-15-98
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 1 - GENERAL PROVISIONS › Section 165:70-5-1 - General filing instructions - Class A or B utilities

Current through Vol. 41, No. 20, July 1, 2024
In preparing the information specified in
					 165:70-5-4
					 and following, to the extent required, the following instructions are
					 applicable to Class A or B utilities:
(1) All schedules shall be mathematically
				  correct and properly cross-referenced.
(2) All schedules for Class A and B utilities
				  shall be designated as provided in
				  165:70-5-4
				  through
				  165:70-5-37.
(3) Headings on all schedules shall clearly
				  indicate the utility name, the nature and content of the schedule and the test
				  period covered.
(4) All schedules
				  shall be typed and/or clearly legible.
Amended at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 1 - GENERAL PROVISIONS › Section 165:70-5-2 - Deficiency procedure

Current through Vol. 41, No. 20, July 1, 2024
(a) If
				  the Director finds the application package and/or supplemental package of a
				  Class A or B utility are not in substantial compliance with the requirements of
				  this Chapter, the Staff Response shall state the filing is a deficient filing.
				  The deficiencies and the requirement(s) necessary to cure the deficiencies
				  shall be stated in the Staff Response.
(b) Unless the utility and the Staff resolve
				  a dispute regarding whether the filing is a deficient filing within seven (7)
				  business days of the Staff Response, such dispute may be submitted to the
				  Commission en banc for resolution.
Amended at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 1 - GENERAL PROVISIONS › Section 165:70-5-3 - Classification of utilities [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 3 - COMPOSITION OF APPLICATION PACKAGE › Section 165:70-5-4 - Application package

Current through Vol. 41, No. 20, July 1, 2024
(a) An
				  application package shall be comprised of exhibits, schedules, testimony and
				  evidence as set out in this Part. These exhibits, schedules, testimony and
				  evidence shall be assembled under sections with index tabs for referencing
				  convenience.
(b) All exhibits and
				  schedules required in this Part 3, unless otherwise noted, shall contain the
				  following:
(1) Columns in one of the following
				  formats, unless otherwise negotiated with Staff before the application package
				  is filed:
(A) Columns entitled:
(i) Total Company Per Books
(ii) Pro Forma Adjustment
(iii) Total Company Pro Forma
(iv) Separation/Allocation Factor
(v) Oklahoma Jurisdiction
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 3 - COMPOSITION OF APPLICATION PACKAGE › Section 165:70-5-5 - Cost of service information [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 3 - COMPOSITION OF APPLICATION PACKAGE › Section 165:70-5-6 - Separation of non-jurisdictional and non-utility properties, revenues, and expenses [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 3 - COMPOSITION OF APPLICATION PACKAGE › Section 165:70-5-7 - Rural electric cooperatives [REVOKED]

Current through Vol. 41, No. 20, July 1, 2024
Revoked at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-20 - General requirements

Current through Vol. 41, No. 20, July 1, 2024
(a) Class
				  A or B utilities shall, concurrently with filing the application package,
				  provide to the Public Utility Division a supplemental package comprised of
				  workpapers, documents and other evidence which support the schedules in the
				  application package. By prior arrangement between the Director and the utility,
				  voluminous material or material which by its nature is impractical to produce
				  may be provided at locations designated by the utility. Confidential
				  information shall be provided at locations designated by the utility as
				  specified in the Confidentiality Agreement. If the Attorney General has
				  intervened and has requested such in writing, the supplemental package if
				  required by this Chapter, shall be made available to the Attorney General after
				  the execution of a Confidentiality Agreement.
(b) The workpapers, documents, and other
				  evidence in the supplemental package shall be assembled under topical sections
				  with index tabs for convenience of references and, unless otherwise noted,
				  shall conform with the sections of the application package prescribed at
				  165:70-5-4.
(c) The following instructions are applicable
				  to all workpapers, documents and other evidence required in this Part 5:
(1) Each workpaper shall be referenced by
				  workpaper number and name, unless otherwise noted.
(2) If a schedule in the application package
				  does not require supporting information or the supporting information is being
				  provided in another workpaper, no workpaper is necessary for those schedules
				  and those schedule numbers will be skipped in the supplemental
				  package.
(3) The numbering for
				  additional schedules and/or documents which are required but which do not
				  specifically correspond to and/or complement a schedule in the application
				  package shall begin with the first available number after the last one used in
				  the application package, unless otherwise specified in this Part.
(4) Additional schedules which are provided
				  by the utility shall conform to the format as used in this Part.
(5) All items shall be self-explanatory or
				  additional information, cross-references or explanatory footnotes shall be
				  presented on the workpapers.
(6)
				  Careful attention shall be given that copied material is legible.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-21 - Section A

Current through Vol. 41, No. 20, July 1, 2024
No workpapers or other supporting documentation is required
					 in Section A of the supplemental package.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-22 - Section B - Rate base

Current through Vol. 41, No. 20, July 1, 2024
Section B - Rate Base of the supplemental package shall
					 contain workpapers and documentation as follows:
(1) W/P B-1 and W/P B-2: Separate workpaper
				  support for Schedule B-1 and B-2 in the application package is not generally
				  required, due to the summary nature of Schedules B-1 and B-2.
(2) W/P B-3 - Adjustments to Rate Base:
				  Workpapers which provide the underlying computation(s) of each adjustment
				  presented on Schedule B-3 in the application package. The workpapers shall be
				  referenced beginning with W/P B-3-1 for adjustment number 1 and proceeding
				  through all adjustments, i.e., W/P B-3-2 for adjustment number 2, W/P B-3-3 for
				  adjustment number 3, etc.
(3) W/P
				  B-4: Separate workpaper support labeled W/P B-4 is not generally required,
				  because workpapers for Schedule B-4 in the application package are itemized
				  into the components of Schedule B-3 or set out in W/P B-5 through W/P
				  B-9.
(4) W/P B-5 - Materials,
				  Supplies, Fuel Inventories and Prepayments Balances: A schedule of the 13-month
				  balances of materials, supplies, fuel inventories and prepayments for the test
				  year by category.
(5) W/P B-6 -
				  Customer Deposits and Advances For Construction Balances: A schedule of the
				  13-month balances, for customer deposits and customer advances for
				  construction.
(A) W/P B-6-1 - Policy on
				  Refunding Customer Deposits: A copy of the utility's policy on refunding of
				  customer deposits.
(B) W/P B-6-2 -
				  Analysis of Customer Deposits: A schedule presenting the calculation of test
				  year interest on customer deposits.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-23 - Section C - Plant in service

Current through Vol. 41, No. 20, July 1, 2024
Section C - Plant in service of the supplemental package
					 shall contain workpapers and documentation as follows:
(1) W/P C-1 - Test Year End Plant in Service:
				  A schedule which provides the balances by industry-applicable major account or
				  functional account for the test year and the first preceding year.
(A) W/P C-1-1 - Changes to Plant in Service:
				  A schedule of major additions, reclassifications or adjustments to plant during
				  the test year and the first preceding year, by functional classification and
				  including a brief description of the item.
(B) W/P C-1-2 - Reconciliation: A schedule
				  which contains an annual reconciliation, with additions and retirements
				  presented separately, for the plant in service balances from the accounts
				  reflected in the test year in the last rate case to the amounts included by the
				  utility in the current application.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-24 - Section D - Accumulated provision for depreciation, amortization and depletion

Current through Vol. 41, No. 20, July 1, 2024
Section D - Accumulated provision for depreciation,
					 amortization and depletion of the supplemental package shall contain workpapers
					 and documentation as follows:
(1) W/P
				  D-1 - Reconciliation of Accumulated Depreciation Accounts: A schedule which
				  contains an annual reconciliation of the accumulated depreciation balances from
				  the accounts reflected in the test year in the last rate case to the amounts
				  included by the utility in the current application. The reconciliation shall
				  include each year's reserve accrual and any adjustments and
				  retirements.
(2) W/P D-2 -
				  Adjustments to Accumulated Depreciation: Workpapers which provide the
				  underlying computation(s) of each adjustment presented on Schedule D-2 in the
				  application package. The workpapers shall be referenced beginning with W/P
				  D-2-1 for adjustment number 1 and proceeding through all adjustments, i.e., W/P
				  D-2-2 for adjustment number 2, W/P D-2-3 for adjustment number 3,
				  etc.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-25 - Section E - Cash working capital

Current through Vol. 41, No. 20, July 1, 2024
Section E-Cash working capital of the supplemental package
					 shall contain all calculations of cash working capital, including the results
					 derived from the methodology utilized by the utility. The reasonableness and
					 applicability of the utility's cash working capital calculation methodology
					 must be explained and supported.
Amended at 15 Ok Reg
					 3143, eff 7-15-98
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-28 - Section H - Test year actual and pro forma operating income statements

Current through Vol. 41, No. 20, July 1, 2024
To the extent not provided elsewhere in the supplemental
					 package, the workpapers and other supporting documentation submitted in Section
					 H - Test year actual and pro forma operating income statements shall, unless
					 otherwise specified, be entitled in a manner which will reasonably reflect
					 their content and shall be numbered in accordance with
					 165:70-5-20.
(1) W/P H-1 - Summary of Operating Revenues:
				  A schedule of monthly revenues and sales volumes for the test year. This
				  schedule shall depict all types of revenue and sales volume by rate code or
				  service category.
(A) W/P H-1-1 - Monthly
				  Terms & Conditions Revenues: A detailed schedule of terms and conditions
				  revenues by industry-specific type of revenue and other utility revenue by
				  month for the test year.
(B) W/P
				  H-1-2 - Free Service Summary: A list of any free service recipients including
				  volume and type of consumer. (If customers were billed, provide the rate code
				  or service category.)
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-29 - Section I - Depreciation and amortization

Current through Vol. 41, No. 20, July 1, 2024
Section I - Depreciation and Amortization of the
					 supplemental package shall include the schedules reflecting depreciation rates
					 by classes of plant and depreciation accruals for the test year showing amounts
					 charged to operations, clearing accounts, construction, etc. When items of
					 amortization appear in the income statements, information showing the basis of
					 such items shall also be included in this section. Telephone utilities
					 participating in the three way meeting process are exempt from paragraphs (1),
					 (2) and (4) of this Section.
(1) W/P
				  I-1 - Detail Schedule of Depreciation: A schedule of depreciable items
				  formatted in accordance with Appendix A to this Chapter.
(2) The items set forth in paragraph (1) of
				  this section shall be subtotalled by functional group or, in the case of a
				  multi-company utility, by functional group for each company. If available, the
				  account codes, account descriptions, and test year end plant balances shall
				  conform to those provided in the schedules required in Section C of the
				  application package. The test year end balances shall conform to those provided
				  in the schedules required in Section D of the application package. The current
				  and utility-proposed depreciation rates shall conform to those provided in
				  Section I of the application package.
(3) W/P I-2 - General Depreciation
				  Information: A workpaper which provides the following information:
(A) The date of the last depreciation study
				  performed.
(B) The Cause and Order
				  numbers approving the depreciation rates currently in effect.
(C) The procedure and technique used to
				  develop the current depreciation rates.
(D) The procedure and technique used to
				  develop the proposed depreciation rates.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-30 - Section J - Income taxes

Current through Vol. 41, No. 20, July 1, 2024
Section J - Income Taxes of the supplemental package shall
					 contain workpapers as follows:
(1) W/P
				  J-1 - Test Year Calculation of Taxes: An analysis showing the separate
				  calculation of current income tax expense and deferred income tax
				  expense.
(2) W/P J-2 -
				  Reconciliation of Taxes: A reconciliation of per book income and taxable income
				  for the test year.
(3) W/P J-3 -
				  Deferred Income Taxes: A reconciliation of deferred income taxes recognized for
				  ratemaking purposes and used as a rate base deduction with the recorded
				  deferred income taxes. Identify all differences.
(4) W/P J-4 - Deferred Income Taxes-Timing
				  Differences Other Than Depreciation: A schedule of deferred income taxes
				  showing the timing differences applicable to differences other than those
				  related to depreciation. Also include a calculation of overstated or
				  understated deferred income taxes related to the above which resulted from
				  changes in income tax rates and the amounts which have been amortized and
				  included in the cost of service or which resulted in refunds to the utility's
				  ratepayers.
(5) W/P J-5 - Deferred
				  Income Taxes-Depreciation: An analysis of deferred income tax liabilities
				  related to depreciation to the extent they apply as follows:
Plus
Net depreciable book basis
Minus
Equity allowance for funds used during
								construction
Minus
Investment tax credit basis adjustment
Minus
Other identified permanent differences
Equals
Net book basis less major permanent differences
Minus
Net depreciable tax basis
Equals
Difference
Times
Current tax rate
Equals
Deferred tax liability
Minus
Depreciation related to deferred income taxes per
								books
Equals
Difference from recorded deferred income tax
								liability
(6) W/P J-6 - Deferred Income Taxes
				  Unrecorded: A list, with explanations, for the unrecorded deferred income tax
				  liabilities identified in W/P J-5 in (5) of this Section. Identify the amount
				  of the unrecorded deferred income taxes that shall be collected from the
				  ratepayers, and provide all documentation and explanations to support that
				  position. Identify the amount of any adjustment that shall be made to deferred
				  income taxes for unrecorded amounts.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-31 - Section K - Jurisdictional separations and allocations/Cost of service

Current through Vol. 41, No. 20, July 1, 2024
Section K - Jurisdictional Separations and Allocations/Cost
					 of Service of the supplemental package shall contain data and workpapers to
					 support a utility's separations and allocation factors.
(1) For gas and electric utilities and rural
				  electric cooperatives:
(A) W/P K-1 - Rate of
				  Return: A summary of each jurisdictional class data which shall include, but
				  not necessarily be limited to, the following information by account code:
(i) Revenues from sales of electricity or
				  natural gas.
(ii) Other
				  revenues.
(iii) Fuel, purchased
				  power or natural gas revenues.
(iv)
				  Operating & maintenance expenses.
(v) Depreciation and amortization
				  expenses.
(vi) Taxes other than
				  income taxes.
(vii) Provision for
				  income taxes.
(viii) Gross
				  plant.
(ix) Reserve for
				  depreciation.
(x) Construction work
				  in progress (CWIP).
(xi) Plant held
				  for future use.
(xii) Materials,
				  supplies and fuel inventories.
(xiii) Gas in storage.
(xiv) Cash working capital.
(xv) Prepayments.
(xvi) Customer deposits.
(xvii) Accumulated deferred income taxes (if
				  applicable).
(xviii) Customer
				  advances.
(xix) Property insurance
				  (if applicable).
(xx) Other items
				  as needed.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-32 - Section L - Rate design cost of service

Current through Vol. 41, No. 20, July 1, 2024
Section L - Rate Design Cost of Service of the supplemental
					 package shall contain cost of service studies, workpapers and data necessary to
					 support the studies used to support proposed rates or rate structures.
(1) For gas and electric utilities and rural
				  electric cooperatives:
(A) W/P L-1-Rate of
				  Return: A summary of data for each Oklahoma jurisdictional class which shall
				  include, but not necessarily be limited to, the following information:
(i) Revenues from sales of electricity or
				  natural gas.
(ii) Other
				  revenues.
(iii) Fuel, purchased
				  power or natural gas revenues.
(iv)
				  Operating & maintenance expenses.
(v) Depreciation and amortization
				  expenses.
(vi) Taxes other than
				  income taxes.
(vii) Provision for
				  income taxes.
(viii) Gross
				  plant.
(ix) Reserve for
				  depreciation.
(x) Construction work
				  in progress (CWIP).
(xi) Plant held
				  for future use.
(xii) Materials,
				  supplies and fuel inventories.
(xiii) Gas in storage.
(xiv) Cash working capital.
(xv) Prepayments.
(xvi) Customer deposits.
(xvii) Accumulated deferred income taxes (if
				  applicable).
(xviii) Customer
				  advances.
(xix) Property insurance
				  (if applicable).
(xx) Other items
				  as needed.
(xxi) W/P L-1-1 -
				  Existing Rate Schedules/Existing Rate Classes: Summaries of the rate of return
				  and relative rate of return under existing rate schedules using existing rate
				  classes.
(xxii) W/P L-1-2 -
				  Proposed Rate Schedules/Existing Rate Classes: Summaries of the rate of return
				  and relative rate of return utilizing the proposed rate schedules and existing
				  rate classes.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-34 - Section N - Proposed rate schedules

Current through Vol. 41, No. 20, July 1, 2024
Section N - Proposed Rate Schedules of the supplemental
					 package shall reflect the existing rate schedules clearly marked with the
					 proposed changes to these schedules. Each existing rate schedule shall also
					 contain tariff symbols indicating each change made to the rate schedule. The
					 tariff symbols shall be clearly marked in the margin of the existing rate
					 schedule. A vertical line which clearly identifies the exact number of lines
					 being changed shall also be contained in the left margin between the tariff
					 symbols. The tariff symbols to be used are shown in
					 165:70-1-2.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-35 - Section O - Notice

Current through Vol. 41, No. 20, July 1, 2024
No workpapers shall be required in Section O - Notice of
					 the supplemental package.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-36 - Section P - Affiliate information

Current through Vol. 41, No. 20, July 1, 2024
Section P - Affiliate Information of the supplemental
					 package shall contain workpapers which provide the following information
					 relating to a utility's affiliates and/or subsidiaries, to the extent that such
					 affiliates/subsidiaries provide a service for which the utility seeks cost
					 recovery in its rate application:
(1)
				  W/P P-1 - Consolidated Companies and Subsidiaries Balance Sheet.
(2) W/P P-2 - Income Statements for test year
				  and first preceding year.
(3) W/P
				  P-3 - Cost Allocation Basis, if applicable.
(4) W/P P-4 - Affiliate/Subsidiary General
				  Data: Narrative(s) providing:
(A) The date of
				  establishment of each affiliate and/or subsidiary;
(B) A statement of each affiliate and/or
				  subsidiary's corporate purpose;
(C)
				  The utility company resources used in establishment of each affiliate and/or
				  subsidiary;
(D) The utility company
				  resources currently being used by each affiliate and/or subsidiary, either
				  directly or indirectly.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 5 - SUPPLEMENTAL PACKAGE › Section 165:70-5-37 - Section Q - Fuels and/or purchased power

Current through Vol. 41, No. 20, July 1, 2024
Section Q - Fuels and/or Purchased Power of the
					 supplemental package shall contain workpapers and documentation, as
					 appropriate, relating to fuels for electric generation, heat rate, purchased
					 power and/or natural gas for resale, unless an annual fuel audit has been, or
					 is being, performed coinciding with the utility's test year or for any portion
					 of the test year not covered by such annual fuel audit, as follows:
(1) Fuels for electric generation:
(A) Natural gas for electric generation fuel:
(i) W/P Q-G1 - Gas Used: A schedule which
				  provides, by month, the gas used to fire boilers for the test year. The
				  schedule shall include the source (direct purchase, storage on a LIFO basis,
				  withdrawals or exchange) and cost per MMBtu weighted average cost of
				  gas.
(ii) W/P Q-G2 - Journal
				  Entries/Inventory Transfer: Copies of the supporting documentation to record
				  gas usage to the proper fuel expense account(s).
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 7 - ADDITIONAL REQUIREMENTS › Section 165:70-5-45 - Confidentiality agreement

Current through Vol. 41, No. 20, July 1, 2024
At the time of filing its Notice of Intent, the utility
					 shall submit a proposed Confidentiality Agreement. If the utility and Staff
					 cannot reach an agreement regarding the terms of the Confidentiality Agreement,
					 the dispute will be submitted to the Commission en banc for
					 resolution.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 9 - ACCOUNTING PROVISIONS › Section 165:70-5-60 - Accounting treatments specifically approved by the Commission

Current through Vol. 41, No. 20, July 1, 2024
(a) The utility
				  shall identify, by PUD Cause No. and OCC Order No., each instance where the
				  utility has received specific approval from the Commission to adopt a
				  particular accounting treatment related to the deferral and/or recovery of
				  expenses or revenues.
(b) The
				  utility shall identify, by PUD Cause No. and OCC Order No., each instance where
				  the utility has received approval from the Commission to defer, for future
				  recovery consideration, any portion of its plant investment, or where the
				  recovery of a plant investment is subject to a regulatory phase-in
				  plan.
(c) The utility shall
				  identify how the accounting treatment identified in (a) or (b) of this Section
				  is reflected in its current filing.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 5 - Filing Requirements - Class A or B Utilities › Part 9 - ACCOUNTING PROVISIONS › Section 165:70-5-61 - Recent accounting pronouncements

Current through Vol. 41, No. 20, July 1, 2024
(a) The utility shall identify and explain
				  any new accounting pronouncements that have been adopted by the Financial
				  Accounting Standards Board (FASB) within two (2) years prior to the test year
				  and incorporated in the utility's rate application, which have a material
				  effect thereon.
(b) The financial
				  implication(s) of each new accounting pronouncement identified in response to
				  (a) of this section shall be specifically explained and the financial
				  implication(s) quantified.
Added at 11 Ok Reg
					 3753, eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 7 - Filing Requirements - Class C or D Utilities › Section 165:70-7-1 - General filing instructions - Class C or D utilities

Current through Vol. 41, No. 20, July 1, 2024
(a) An application for general rate change by
				a Class C or D utility shall include all information, forms and schedules
				described in this Subchapter and conform to the formats depicted in Appendices
				C through N to this Chapter. In preparing the information specified in
				165:70-7-3
				and
				165:70-7-4,
				the following instructions are applicable:
(1)
				All schedules shall be mathematically correct and properly
				cross-referenced.
(2) All schedules
				shall be designated and in the format as provided in Appendices C through
				N.
(3) Schedules submitted shall
				clearly indicate the utility name, the nature and content of the schedule and
				the test period covered.
(4) Dollar
				amounts shall be rounded to the nearest dollar. No entry shall be left blank.
				If an amount is zero, enter a zero.
(5) Careful attention shall be given that all
				material submitted is clearly legible.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 7 - Filing Requirements - Class C or D Utilities › Section 165:70-7-2 - Deficiency procedure

Current through Vol. 41, No. 20, July 1, 2024
(a) If
				the Director finds the application package and/or supplemental package of a
				Class C or D utility are not in substantial compliance with the requirements of
				this Chapter, the Staff Response shall state the filing is a deficient filing.
				The deficiencies and the requirement(s) necessary to cure the deficiencies
				shall be stated in the Staff Response.
(b) Unless the utility and the Staff resolve
				a dispute regarding whether the filing is a deficient filing within seven (7)
				business days of the Staff Response, such dispute may be submitted to the
				Commission en banc for resolution.
Added at 11 Ok Reg 3753,
				  eff 7-11-94
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 9 - Streamlined General Rate Change Applications › Section 165:70-9-1 - Purpose and applicability of rules

Current through Vol. 41, No. 20, July 1, 2024
The purpose of this Subchapter is to define the specific
				  terms and conditions under which Class C and D gas utilities and Class B, C and
				  D water utilities, as defined herein (See "Classifications of utilities",
				  165:70-1-4
				  ), may file an application under the Commission's streamlined procedures are
				  intended to make the general rate change procedures. These streamlined
				  procedures are intended to make the general rate change process easier and less
				  costly to the utility. Streamlined general rate change procedures should result
				  in savings to the utility and, ultimately, to its ratepayers. This Subchapter
				  is not intended to establish any new rate making principles or to modify any
				  provision of the existing laws of the State of Oklahoma. It is intended to
				  define the information required to be filed and made available in connection
				  with a proposed streamlined general rate change in order to facilitate an
				  investigation of, and public hearing on, such rates. This Subchapter does not
				  preclude the filing or provision of any additional data, information, or
				  calculations not herein specified. This Subchapter is not applicable to
				  proceedings relative to the establishment or continuation of the fuel
				  adjustment clause. The intent of the streamlined process is to complete the
				  review of uncontested general rate changes within ninety days, however, in no
				  event shall the streamlined general rate change review exceed one
				  hundred-eighty (180) days.
Added at 15 Ok Reg 3143,
				  eff 7-15-98
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 9 - Streamlined General Rate Change Applications › Section 165:70-9-2 - Notice of intent to change rates

Current through Vol. 41, No. 20, July 1, 2024
(a) The applicant utility shall provide
				thirty (30) days advance notice of its intent to file an application for a
				general rate change under the Commission's streamlined rate processing
				procedure. The notification shall be in writing, filed with the OCC Court
				Clerk, and contain the following information:
(1) That an application for a general rate
				change is planned.
(2) The
				anticipated date of filing.
(3) The
				proposed effective date of the general rate change.
(4) Identification of the utility's
				classification as prescribed at
				165:70-1-4.
Oklahoma Administrative Code › Title 165 - Corporation Commission › Chapter 70 - Minimum Standard Filing Requirements in Support of a Request by a Public Utility Doing Business in Oklahoma for a Proposed General Rate Change › Subchapter 9 - Streamlined General Rate Change Applications › Section 165:70-9-3 - Time between filings

Current through Vol. 41, No. 20, July 1, 2024
A utility may not file a notice of intent to increase rates
				  using the streamlined general rate filing procedures more than once in a twelve
				  (12) month period. A utility may not file more than two (2) consecutive annual
				  filings utilizing the provisions of this Subchapter, nor may a utility file
				  more than three (3) filings within the most recent five (5) year period
				  utilizing the procedures set forth in this Subchapter.
Added at 15 Ok Reg 3143,
				  eff 7-15-98