Pennsylvania Code › Title 52 - PUBLIC UTILITIES › Part I - Public Utility Commission › Subpart C - Fixed Service Utilities › Chapter 53 - TARIFFS FOR NONCOMMON CARRIERS › INFORMATION FURNISHED WITH THE FILING OF RATE CHANGES › Exhibit B

Current through Register Vol. 54, No. 28, July 13, 2024
I.
VALUATION
A.
ALL
					 TELEPHONE UTILITIES
1. Provide a
					 corporate history (include the dates of original incorporation, subsequent
					 mergers and/or acquisitions). Indicate all counties and cities and other
					 governmental subdivisions to which service is provided (including service areas
					 outside the state), and the total customer accounts or access lines in areas
					 served.
2. Provide a schedule
					 showing the measures of value and the rates of return under present rates, pro
					 forma at present rates, and at proposed rates on the original cost rate base.
					 All claims made on this exhibit should be cross-referenced to appropriate
					 exhibits. Provide a schedule similar to the one listed above, reflecting
					 respondent's final claim in its previous rate case.
3. Provide a description of the depreciation
					 methods utilized in calculating annual depreciation amounts and depreciation
					 reserves together with a discussion of factors which were considered in
					 arriving at estimates of service life and dispersion by account. Provide dates
					 of all field inspections and indicate facilities visited.
4. For each account where the retirement rate
					 method of analysis is utilized, set forth, in exhibit form, charts depicting
					 the original and estimated survivor curves and a tabular presentation of the
					 original life table plotted on the chart.
a.
					 If any utility plant included in the "plant in service" accounts is excluded
					 from the measures of value because it is deemed not to be "used and useful" in
					 the public service, supply a description of each item of
					 property.
5. Provide the
					 surviving original cost at test year end by vintage by account and include
					 applicable depreciation reserves and annuities.
a. These calculations should be provided for
					 plant in service as well as other categories of plant, including, but not
					 limited, to contributions in aid of construction, customers' advance for
					 construction, and anticipated retirements associated with any construction work
					 in progress claims (if applicable).
6. Provide a comparison of respondent's
					 calculated depreciation reserve v. book reserve at the measure of value
					 calculation date. Provide this comparison by depreciable group, if
					 available.
7. Supply a schedule by
					 account or by depreciable group showing the survivor curve or interim survivor
					 curve and annual accrual rate estimated to be appropriate:
a. For the purposes of this filing.
b. For the purposes of the most recent rate
					 increase filing prior to the current proceedings.
(i) Supply a comprehensive statement of any
					 changes made in method of depreciation and major changes in the selection of
					 average service lives and dispersion.
8. Provide a table, showing the cumulative
					 depreciated original cost by year of installation for utility plant in service
					 at the end of the test year (depreciable plant only) as claimed in the measures
					 of value, in the following form:
a. Year
					 installed.
b. Original cost-the
					 total surviving cost associated with each installation year from all plant
					 accounts.
c. Calculated
					 depreciation reserve-the calculated depreciation reserve associated with each
					 installation year from all plant accounts.
d. Depreciated original cost-(Column b minus
					 Column c).
e. Total-cumulation year
					 by year of the figures from Column d.
f. Column e divided by the total of the
					 figure in Column d.
9. If
					 a claim is made for Construction Work-In-Progress (CWIP), supply the following
					 on an historical basis:
a. A description of
					 the project, including start and completion dates.
b. Amount expended at the end of the
					 historical test year.
c. Authorized
					 expenditure.
d. In service date
					 (actual or anticipated).
e.
					 Associated retirement of existing facilities, if any.
f. Updated information before the close of
					 the record.
10. If a
					 claim is made for plant held for future use, supply the following:
a. A description of the plant or land site
					 and its cost.
b. Expected date of
					 use for each item claimed.
c.
					 Explanation as to why it is necessary to acquire each item in advance of its
					 date of use.
d. Date when each item
					 was acquired.
e. Date when each
					 item was placed in plant held for future use.
11. If a claim is made for materials and
					 supplies, attach an exhibit showing the actual balances for materials and
					 supplies by month for the thirteen months prior to the end of the historical
					 test year. Explain any unusual changes in monthly balances. (Explain method of
					 determining claim if other than already described.)
12. Regardless of whether or not a claim is
					 made for net salvage, provide an exhibit showing gross salvage, cost of
					 removal, and net salvage for the most recent five calendar years. All
					 information should be shown by account whenever possible.
a. If a claim for net salvage is made on a
					 basis other than the most recent five calendar years, provide, in addition,
					 representative backup calculations (gross salvage, cost or removal, and net
					 salvage should be shown separately). All information should be shown by account
					 whenever possible.
13.
					 Explain in detail by statement or exhibit the appropriateness of claiming any
					 additional items, not previously mentioned, in the measures of value.
14. Provide, with respect to the scope of
					 operations of the utility, a description of property, including an explanation
					 of the system's operation, and plans for any significant future expansion,
					 modification, or other alteration of facilities.
15. Submit maps of any changes in individual
					 exchange boundary and zone rate areas or mileage rate areas, as the case may
					 be.