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 A

Current through Register Vol. 54, No. 28, July 13, 2024
I.
VALUATION
A.
ALL 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 population in the area served.
2. Provide a schedule showing the measures of
					 value and the rates of return at the original cost and trended original cost
					 measures of value at the spot, three-year and five-year average price levels.
					 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 all factors which were considered in
					 arriving at estimates of service life and dispersion by account. Provide dates
					 of all field inspections and facilities visited.
4. 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 for each account where the
					 retirement rate method of analysis is utilized.
a. If any utility plant was excluded from the
					 measures of value because it was deemed not to be "used and useful" in the
					 public service, supply a detailed description of each item of
					 property.
b. Provide the surviving
					 original cost at test year end by vintage by account and include applicable
					 depreciation reserves and annuities.
(i) 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' advances for construction, and anticipated retirements
					 associated with any construction work in progress claims (if
					 applicable).
5.
					 Provide a comparison of respondent's calculated depreciation reserve v. book
					 reserve by account at the end of the test year.
6. Supply a schedule by account and
					 depreciable group showing the 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 in the selection of average service
					 lives and dispersion.
7. 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.
8.
					 Provide a description of the trending methodology which was utilized. Identify
					 all indexes which were used (include all backup workpapers) and the reasons
					 particular indexes were chosen. If indexes were spliced, indicate which years
					 were utilized in any splices. If indexes were composited, show all supporting
					 calculations. Include any analysis made to "test" the applicability of any
					 indexes.
a. Supply a comprehensive statement
					 of any changes made in the selection of trend factors or in the methodology
					 used in the current rate filing compared to the most recent previous rate
					 filing.
9. Provide an
					 exhibit indicating the spot trended original cost at test year end by vintage
					 by account and include applicable depreciation reserves. Include totals by
					 account for all other trended measures of value.
10. Supply an exhibit indicating the
					 percentages of undepreciated original cost which were trended with the
					 following indexes:
a. Boeckh
b. Handy-Whitman
c. Indexes developed from suppliers'
					 prices.
d. Indexes developed from
					 company records and company price histories.
e. Construction equipment.
f. Government statistical releases.
11. Provide a table, showing the
					 cumulative
trended depreciated original cost
(at the spot
					 price level) 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. Trended original cost
					 (at the spot price level)-the total surviving cost associated with each
					 installation year from all plant accounts.
c. Trended calculated depreciation
					 reserve-the calculated depreciation reserve associated with each installation
					 year from all plant accounts.
d.
					 Depreciated trended 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 figures in Column D.
12. If a claim is made for construction work
					 in progress, include, in the form of an exhibit, the summary page from all work
					 orders, amount expended at the end of the test year and anticipated in-service
					 dates. Indicate if any of the construction work in progress will result in
					 insurance recoveries, reimbursements, or retirements of existing facilities.
					 Describe in exact detail the necessity of each project claimed if not detailed
					 on the summary page from the work order. Include final completion date and
					 estimated total amounts to be spent on each project.
[These exhibits should be updated at the conclusion of
						these proceedings.]
13. If a
					 claim is made for non-revenue producing construction work in progress, include,
					 in the form of an exhibit, the summary page from all work orders, amount
					 expended at the end of the test year and anticipated in-service dates. Indicate
					 if any of the construction work in progress will result in insurance
					 recoveries, reimbursements, or retirements of existing facilities. Describe in
					 exact detail the necessity of each project claimed if not detailed on the
					 summary page from the work order. Include final completion date and estimated
					 total amounts to be spent on each project.
[These exhibits should be updated at the conclusion of
						these proceedings.]
14. If a
					 claim is made for plant held for future use, supply the following:
a. A brief 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.
15. If materials and supplies comprise part
					 of the cash working capital claim, attach an exhibit showing the actual book
					 balances for materials and supplies by month for the thirteen months prior to
					 the end of the test year. Explain any abrupt changes in monthly balances.
[Explain method of determining claim if other than that
						described above.]
16. If
					 fuel stocks comprise part of the cash working capital claim, provide an exhibit
					 showing the actual book balances (quantity and price) for the fuel inventories
					 by type of fuel for the thirteen months prior to the end of the test year by
					 location, station, etc.
[Explain the method of determining claim if other than
						that described above.]
17.
					 Regardless of whether a claim for net negative or positive salvage is made,
					 attach an exhibit showing gross salvage, cost of removal, and net salvage for
					 the test year and four previous years by account.
18. Explain in detail by statement or exhibit
					 the appropriateness of claiming any additional items, not previously mentioned,
					 in the measures of value.