reglab/statecodes huggingface dataset:
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:31 - Receivers and trustees must file adoption notice

Current through Register Vol. 51, page 10, July 15, 2024
Adoption notices under §
									20:10:13:30 must be filed by
				  receivers and trustees assuming possession and operation of
				  facilities.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:32 - Identifying numbers of adoption notices

Current through Register Vol. 51, page 10, July 15, 2024
All adoption notices shall be filed in consecutive numerical
				  order, beginning with "P.U.C. S.D. Adoption Notice No. 1".
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-9,
					 49-34A-10,
					 49-34A-12.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:33 - New utility purchasing a plant must issue new tariff schedule in its own name

Current through Register Vol. 51, page 10, July 15, 2024
Within 10 days after the filing of an adoption notice by a
				  public utility which had no previous tariff schedule on file with the
				  commission, the utility shall issue and file in its own name the tariff
				  schedule of the predecessor utility then in effect and adopted by it or such
				  other tariff schedule it proposes to put into effect in the form and manner
				  prescribed in this chapter.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-9,
					 49-34A-10,
					 49-34A-12.
Example:
P.U.C. S.D. No. 1 cancels P.U.C. S.D.
					 Adoption Notice No. 1.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:34 - Utility already in business purchasing plant must reissue rates in its own name

Current through Register Vol. 51, page 10, July 15, 2024
Within 10 days after the filing of an adoption notice by a
				  public utility which previously had a tariff schedule on file with the
				  commission, the utility shall issue and file in its own name tariff schedules
				  and regulations which shall set out the rates and regulations of the
				  predecessor utility then in effect and adopted by it, or such other rates and
				  regulations as it proposes to put into effect in accordance with this chapter.
				  Such tariff schedules shall be printed on additional or revised sheets to its
				  existing tariff schedules.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-9,
					 49-34A-10,
					 49-34A-12.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:35 - Notices required when filing tariff schedules in lieu of those of predecessor

Current through Register Vol. 51, page 10, July 15, 2024
When a tariff schedule or revision is issued by a utility
				  which states the rates, rules, and regulations of the predecessor utility
				  without change in any of the provisions, it may be filed without notice; but
				  when a tariff schedule or revision states any change in the rates, rules, and
				  regulations of the predecessor utility, the schedule or revision is subject to
				  the filing and notice requirements of this chapter.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-9,
					 49-34A-10,
					 49-34A-12.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:36 - Sale contracts with deviations must be filed

Current through Register Vol. 51, page 10, July 15, 2024
A utility must file one copy of all its contracts with
				  deviations for the sale of public utility service. The provisions of this
				  chapter regulating tariff schedules containing rates and rules and regulations
				  apply to the rates and schedules set out in the contracts as far as
				  practicable.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-3,
					 49-34A-9,
					 49-34A-10,
					 49-34A-20.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:37 - Purchase contracts must be filed

Current through Register Vol. 51, page 10, July 15, 2024
A utility shall file with the commission upon request a copy
				  of all contracts under which it purchases a utility commodity for
				  resale.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-26,
					 49-34A-35,
					 49-34A-36.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:38 - Withdrawal of tariff schedules

Current through Register Vol. 51, page 10, July 15, 2024
Every public utility desiring to withdraw or cancel any
				  tariff schedule or any provision of a tariff schedule which is considered no
				  longer effective or necessary shall file with the commission an informal
				  application setting forth its reasons for desiring to withdraw or cancel the
				  tariff schedule or provisions of a tariff schedule and requesting permission to
				  withdraw the tariff schedule. When a utility ceases operation or discontinues
				  all service upon authority of the commission, the tariff schedules of the
				  utility then on file shall be withdrawn and cancelled by the
				  commission.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-9,
					 49-34A-10,
					 49-34A-12.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:39 - Contents of letter of transmittal

Current through Register Vol. 51, page 10, July 15, 2024
The letter of a public utility transmitting a rate schedule
				  or a part of a schedule to the commission for filing to supersede, supplement,
				  or otherwise change the provisions of a rate schedule required to be on file
				  shall:
(1) List the documents
				submitted with the filing;
(2) Give
				the date on which the filing public utility proposes to make the changes in
				service or rate, charge, classification, rule, regulation, practice, or
				contract effective;
(3) State the
				names and addresses of those to whom copies of the rate schedule have been
				mailed;
(4) Include a brief
				description of the proposed changes in service or rate and charge;
(5) State the reasons for the proposed
				changes; and
(6) 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.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:40 - Contents of applications for rate increases

Current through Register Vol. 51, page 10, July 15, 2024
Applications for rate increases shall include the cost of
				  service to be supplied and shall include the additional material required in
				  §§
									20:10:13:41 to
				  20:10:13:107, inclusive.
				  Additional materials may be supplied by the utility if the utility feels that
				  it is necessary. All applications for rate increases shall be submitted at
				  least 30 days prior to the date that the rate increase is proposed to become
				  effective.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:41 - Comparison of sales, services, and revenues

Current through Register Vol. 51, page 10, July 15, 2024
The application for a rate increase shall include an analysis
				  of sales and services and statements comparing the test year revenues from the
				  rate schedules proposed to be superseded or supplemented and the proposed
				  changed rate schedules. The analysis shall be made for each rate schedule and
				  shall be based upon a test year analysis of customers and customers' demands
				  and KWH or MCF usage by rate block derived from the bill frequency study. One
				  copy of the analysis shall be filed with commission staff at the time the
				  application is filed. The billing quantities involved in the computation of the
				  revenues shall also be shown where appropriate.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:42 - Comparison of rates

Current through Register Vol. 51, page 10, July 15, 2024
A comparison of the proposed rates with other rates of the
				  filing public utility for similar sales or services shall be included in the
				  application for a rate increase.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:43 - Cost of service under the new rates

Current through Register Vol. 51, page 10, July 15, 2024
The initial application for a rate increase under this
				  chapter shall include a cost of service study by customer class of service, by
				  rate classification, if so ordered, or other appropriate categorization showing
				  revenues, costs, and profitability for each of the rate categories, identifying
				  the procedures and underlying rationale for cost and revenue
				  allocations.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:44 - Analysis of system costs for a 12-month historical test year

Current through Register Vol. 51, page 10, July 15, 2024
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 of actual experience ending no earlier than 6
				  months before the date of filing of the data required by §§
									20:10:13:40 and
				  20:10:13:43 unless good cause for
				  extension is shown. The 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 in this section for the test period, as reflected on the books of the
				  filing public utility. Proposed adjustments to book costs shall be shown
				  separately and shall be fully supported, including schedules showing their
				  derivation, where appropriate. However, no adjustments shall be permitted
				  unless they are based on changes in facilities, operations, or costs which are
				  known with reasonable certainty and measurable with reasonable accuracy at the
				  time of the filing and which will become effective within 24 months of the last
				  month of the test period used for this section and unless expected changes in
				  revenue are also shown for the same period.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:45 - Reference data to be filed

Current through Register Vol. 51, page 10, July 15, 2024
If any of the data required by §
									20:10:13:44 are submitted by
				  reference, copies of the referenced data shall be provided to the commission
				  within 15 days of the request for such data made by the commission staff or an
				  intervener or customer.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:46 - Other data relied on to be filed

Current through Register Vol. 51, page 10, July 15, 2024
If the public utility has relied on supporting data other
				  than that in statements A through R, such other data, appropriately identified
				  and separately stated, shall be submitted in addition to the data required by
				  statements A through R. Such data shall be limited to the test period
				  prescribed in §
									20:10:13:44.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:47 - Working papers to be filed

Current through Register Vol. 51, page 10, July 15, 2024
In the statements described in §§
									20:10:13:51 to
				  20:10:13:102, inclusive, certain
				  items are designated as "working papers". Seven sets of such working papers
				  shall be filed at the time the statements A through R are filed with the
				  commission.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:48 - Federal energy regulatory commission's uniform system of accounts to be generally followed

Current through Register Vol. 51, page 10, July 15, 2024
All statements, schedules, and working papers shall be
				  prepared in accordance with the classifications set forth in the commission's
				  orders and in the FERC's uniform systems of accounts for public utilities and
				  licensees or for gas companies as adopted and amended by the FERC, provided
				  that such action does not conflict with South Dakota law and the commission's
				  rules and orders, and provided further that the commission, in its discretion,
				  may reject any amendment made by the FERC. If a utility believes that the
				  FERC's classifications are inconsistent with the 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
				  and within themselves and indexed in support of all adjustments. Computations
				  and other information related to the filing shall be available for examination
				  by the commission's staff and interveners.
All account numbers listed in §§
									20:10:13:49 to
				  20:10:13:107, inclusive, are from
				  the FERC's uniform system of accounts for public utilities and licensees or for
				  gas companies, 18 C.F.R. 101 (April 1, 1985).
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-7,
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:49 - Working papers sufficient to support the filing shall be available on commission request

Current through Register Vol. 51, page 10, July 15, 2024
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 §§
									20:10:13:51 to
				  20:10:13:102, inclusive, shall be
				  answered within 15 days by the utility. If there is a delay of over 15 days,
				  the utility shall notify the commission and present a written explanation
				  therefor. If the written explanation does not set forth good cause for refusal
				  or delay in 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:
(1) Copies of monthly
				financial reports prepared for management purposes;
(2) Copies of accounting analyses of balance
				sheet accounts;
(3) 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;
(4) Analyses of the various miscellaneous
				revenues and related expenses included in the submitted cost of
				service;
(5) Analyses of surplus
				and capital surplus accounts.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:50 - Attestation by chief accounting officer or other authorized accounting representative

Current through Register Vol. 51, page 10, July 15, 2024
The statement of the cost of service shall include an
				  affidavit executed by the chief accounting officer or other authorized
				  accounting representative of the filing public utility 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 the books. Sections 20:10:13:51 to 20:10:13:102,
				  inclusive, contain a description of statements A through R required to be
				  filed.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:51 - Statement A - Balance sheet

Current through Register Vol. 51, page 10, July 15, 2024
Statement A shall include balance sheets in the form
				  prescribed in the FERC's uniform systems of accounts for public utilities and
				  licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), and in any other
				  form if ordered by the commission. They shall be as of the beginning and end of
				  the test period and the most recently available balance sheet containing any
				  applicable footnotes.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-7,
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:52 - Statement B - Income statements

Current through Register Vol. 51, page 10, July 15, 2024
Statement B shall include income statements in the form
				  prescribed by the FERC's uniform systems of accounts for public utilities and
				  licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), and in any other
				  form if ordered by the commission for the test period, and the most recently
				  available income statement, including any applicable
				  footnotes.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-7,
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:53 - Statement C - Earned surplus statements

Current through Register Vol. 51, page 10, July 15, 2024
Statement C shall include earned surplus statements for the
				  test period showing debits and credits according to descriptive captions, the
				  balance as of the beginning and the end of the test period and the most
				  recently available earned surplus statement, including any applicable
				  footnotes.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:54 - Statement D - Cost of plant

Current through Register Vol. 51, page 10, July 15, 2024
Statement D shall include a statement showing in summary form
				  the accounts of electric or gas utility plant classified by accounts 101, 102,
				  103, 104, 105, 106, 107, 118 as of the beginning of the 12 months of the test
				  period, and the book additions and reductions in separate columns during the 12
				  months together with the book balances at the end of the 12-month period.
				  Claimed adjustments, if any, to the book balances and the total cost of plant
				  shall be shown in adjoining columns. All adjustments shall be fairly and
				  clearly explained in the supporting material submitted. The material listed in
				  §§
									20:10:13:55 to
				  20:10:13:63, inclusive, for
				  electric or gas plant shall be submitted as part of statement
				  D.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-7,
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:55 - Schedule D-1 - Detailed plant accounts

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-1 shall include the amounts by detail plant
				  accounts in columnar form similar to statement D for each of the above accounts
				  prescribed by the FERC's uniform systems of accounts for public utilities and
				  licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), with subtotals
				  by functional classification. To the extent plant costs are not available by
				  detailed plant accounts they may be shown by functional
				  classifications.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-7,
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:56 - Schedule D-2 - Plant addition and retirement for test period

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-2 shall show major plant addition and retirement
				  projects for the test period, brief descriptions thereof, approximate dates of
				  commercial operation or retirement from service, and cost.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:57 - Schedule D-3 - Working papers showing plant accounts on average basis for test period

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-3 shall show the 12 average monthly book balances
				  during the 12 months in the test period for each detailed plant account, each
				  subtotal of the functional classifications and total plant. The sum of such 12
				  average balances shall be divided by 12. The effect of proposed adjustments, if
				  any, on the average balances shall also be shown. To the extent plant costs are
				  not readily available by detailed plant accounts, they may be shown by
				  functional classifications.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:58 - Schedule D-4 - Plant account working papers for previous years

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-4 shall include a summary of the following by
				  years with respect to the book changes in plant in service, account 101, for
				  the last five calendar years of the operations of the company or its
				  predecessors:
(1) Starting
				balance;
(2) Major additions and
				retirements, including the following:
(a)
				Month placed in service or retired from service;
(b) Period of construction;
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:59 - Schedule D-5 - Working papers on capitalizing interest and other overheads during construction

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-5 shall include a complete statement of the
				  methods and procedures followed in capitalizing interest during construction
				  and other construction overheads, including any policy changes, the effective
				  dates, and the reasons for the changes, for the last five calendar years,
				  ending during the test year.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:60 - Schedule D-6 - Changes in intangible plant working papers

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-6 shall show any significant changes in intangible
				  plant for the last five calendar years, ending during the test year. If any
				  materials required in schedule D-6 have already been submitted to the
				  commission, they may be incorporated by specific reference.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:61 - Schedule D-7 - Working papers on plant in service not used and useful

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-7 shall set forth the cost and description of any
				  plant in service carried on the company's books as utility plant which was not
				  being used in rendering service.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:62 - Schedule D-8 - Property records working papers

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-8 shall set forth a description of the continuing
				  property records maintained by the utility, including methods and procedures
				  used to price retirements, and a list of retirement units used by the company
				  in pricing retirements for the past five years. Any data required by this
				  section which has been previously submitted to the commission by the utility
				  may be incorporated by specific reference.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:63 - Schedule D-9 - Working papers for plant acquired for which regulatory approval has not been obtained

Current through Register Vol. 51, page 10, July 15, 2024
Schedule D-9 shall set forth any operating units or systems
				  acquired for which regulatory approval of the final accounting has not been
				  obtained. For such acquisitions, a summary analysis of the property acquired,
				  proposed journal entries to record the acquisition and the proposed disposition
				  of any difference between cost of acquisition and net original cost shall be
				  submitted.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:64 - Statement E - Accumulated depreciation

Current through Register Vol. 51, page 10, July 15, 2024
Statement E shall include a statement of the accumulated
				  provision for depreciation by functional classification as of the beginning of
				  each month 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. The schedules required by §§
									20:10:13:65 to
				  20:10:13:67, inclusive, shall be
				  submitted as part of statement E.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:65 - Schedule E-1 - Working papers on recorded changes to accumulated depreciation

Current through Register Vol. 51, page 10, July 15, 2024
Schedule E-1 shall include a yearly summary of the book
				  changes in each functional classification set forth in statement E since the
				  date of the last prior review in a rate proceeding or by private audit. The
				  summary shall include:
(1) Starting
				balance;
(2) Annual
				provision;
(3) Retirements, with
				cross reference to plant schedule;
(4) Salvage;
(5) Removal costs;
(6) Adjustments, including particulars of any
				significant items;
(7) Ending
				balance.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:66 - Schedule E-2 - Working papers on depreciation and amortization method

Current through Register Vol. 51, page 10, July 15, 2024
Schedule E-2 shall include a description of the methods and
				  procedures followed in depreciating 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 FERC form no. 1 or FERC form
				  no. 2 as filed with the FERC.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:67 - Schedule E-3 - Working papers on allocation of overall accounts

Current through Register Vol. 51, page 10, July 15, 2024
For each allocation of an overall account to obtain the
				  amounts applicable to various functional groups of plant, schedule E-3 shall
				  provide a complete explanation of the method, procedures and significant data
				  used in making the allocation.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:68 - Statement F - Working capital

Current through Register Vol. 51, page 10, July 15, 2024
Statement F shall show the computation of the working capital
				  claimed as part of the public utility's rate base using averages where
				  appropriate as of the beginning and the end of each month of the test period.
				  The statement shall show the respective components of the claimed working
				  capital and shall show in detail how the amount of each component was computed.
				  The items required in §§
									20:10:13:69 to
				  20:10:13:71, inclusive, shall be
				  submitted as part of statement F.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:69 - Schedule F-1 - Monthly balances for materials, supplies, fuel stocks, and prepayments

Current through Register Vol. 51, page 10, July 15, 2024
Schedule F-1 shall set forth monthly balances for materials,
				  supplies, fuel stocks, and prepayments 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.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:70 - Schedule F-2 - Monthly balances for two years immediately preceding test year

Current through Register Vol. 51, page 10, July 15, 2024
Schedule F-2 shall set forth monthly balances of materials
				  and supplies for two years immediately preceding the test
				  period.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:71 - Schedule F-3 - Data used in computing working capital

Current through Register Vol. 51, page 10, July 15, 2024
Schedule F-3 shall show the computations, cross references,
				  and sources from which the data used in computing claimed working capital is
				  derived.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:72 - Statement G - Rate of return

Current through Register Vol. 51, page 10, July 15, 2024
Statement G shall show the percentage rate of return claimed,
				  with a brief statement of its basis. 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 §§
									20:10:13:73 to
				  20:10:13:79, inclusive, shall be
				  submitted as part of statement G. If 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 §§
									20:10:13:73 to
				  20:10:13:75, inclusive, shall also
				  be submitted to the extent applicable for the debt, preferred stock, and common
				  stock of the parent company.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:73 - Statement G - Debt capital

Current through Register Vol. 51, page 10, July 15, 2024
Statement G 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:
(1) Title;
(2) Date of issuance and date of
				maturity;
(3) Interest
				rate;
(4) Principal amount of the
				issue;
(5) Net proceeds;
(6) Net proceeds per unit;
(7) Amount currently outstanding;
(8) 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;
(9) If the issue is owned by an affiliate,
				the name and relationship of owner and a copy of the latest prospectus issued
				by the public utility, any superimposed holding company, or subsidiary
				companies;
(10) A copy of the bond
				indenture provisions related to minimum interest coverage requirements for
				existing and new issues.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:74 - Statement G - Preferred stock capital

Current through Register Vol. 51, page 10, July 15, 2024
Statement G 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:
(1) Title;
(2) Date of issuance;
(3) If callable, call price;
(4) If convertible, terms of
				conversion;
(5) Dividend
				rate;
(6) Par value or stated
				amount of issue;
(7) Price to
				public per share;
(8) Underwriters'
				discount or commission:
(a) Amount;
(b) Percent of gross proceeds;
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:75 - Statement G - Common stock capital

Current through Register Vol. 51, page 10, July 15, 2024
Statement G shall also show for each sale of common stock
				  during the five-year period preceding the most recently available balance
				  sheet:
(1) Number of shares
				sold;
(2) Gross proceeds at
				offering price;
(3) Underwriters'
				discount or commission;
(4)
				Proceeds to the filing utility;
(5)
				Amount of issuance expenses;
(6)
				Net proceeds;
(7) Offering price
				per share;
(8) Net proceeds per
				share;
(9) Book value per share at
				date immediately prior to date of issuance;
(10) Closing market price at latest trading
				date prior to date of issuance;
(11) Latest published earnings per share
				available at date of issuance;
(12)
				Dividend rate at date of issuance;
(13) Whether the issue was offered to
				stockholders through subscription rights or to the public and whether common
				stock was issued for property or for capital stock of others.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:76 - Schedule G-1 - Stock dividends, stock splits or changes in par or stated value

Current through Register Vol. 51, page 10, July 15, 2024
Schedule G-1 shall show any stock dividends, stock splits or
				  changes in par or stated value during the five-year period preceding the date
				  of the most recently available balance sheet and by months for the 12-month
				  test period plus subsequent months as available.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:77 - Schedule G-2 - Common stock information

Current through Register Vol. 51, page 10, July 15, 2024
Schedule G-2 shall show the following information on
				  outstanding common stock for the 5 calendar years preceding the end of the test
				  period and by months for the 12-month test period:
(1) Average number of shares
				outstanding;
(2) Earnings per
				average share for only the 5 years preceding the test year;
(3) Annual earnings per share for only the
				latest reported 12-month average;
(4) Annual dividend rate per share;
(5) Dividends listed as percent of
				earnings;
(6) Average market price
				based on the monthly high and low;
(7) Earnings price ratio, the relationship of
				annual earnings per share to average of the 12 monthly high and low market
				values of stock. In the case of monthly data, use the latest reported earnings
				in computing ratio of earnings to average high and low market value for the
				month;
(8) Dividend price ratio,
				the relationship of dividend per share to average high and low market value of
				stock.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:78 - Schedule G-3 - Reacquisition of bonds or preferred stock

Current through Register Vol. 51, page 10, July 15, 2024
If any bonds or preferred stock have been reacquired by the
				  utility during the 18 months prior to filing, show full details in schedule
				  G-3, including:
(1) Title or
				series;
(2) Principal amounts or
				par value reacquired;
(3)
				Reacquisition cost;
(4) Gain or
				loss on reacquisition;
(5) Income
				taxes, if any, allocable to the gain or loss, and basis of
				allocation.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:79 - Schedule G-4 - Earnings per share for claimed rate of return

Current through Register Vol. 51, page 10, July 15, 2024
Schedule G-4 shall show the earnings per share of common
				  stock which the claimed rate of return would yield and the basis upon which it
				  is determined.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:80 - Statement H - Operating and maintenance expenses

Current through Register Vol. 51, page 10, July 15, 2024
Statement H shall show the electric or gas operation and
				  maintenance expenses according to each account of the FERC's uniform systems of
				  accounts for public utilities and licensees or for gas companies. The expenses
				  shall be shown under appropriate columnar headings as follows, with subtotals
				  for each functional classification:
(1) Operation and maintenance expense as
				booked, for the test period and the total for the test period;
(2) Claimed adjustments, if any, to expenses
				as booked;
(3) Total adjusted
				operation and maintenance expenses claimed.
Detailed explanations of the adjustments, if any, and the
				  manner of their determination shall be supplied, specifying the month or months
				  during which the adjustments would be applicable. Information required in
				  §§
										20:10:13:81 to
				  20:10:13:84, inclusive, shall be
				  submitted as part of statement H.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-7,
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:81 - Schedule H-1 - Adjustments to operating and maintenance expenses

Current through Register Vol. 51, page 10, July 15, 2024
Schedule H-1 shall show the 12 months of actual test period
				  experience and the claimed adjustments thereto, if any, by functional
				  classifications. It shall also show the separate amounts for labor and other
				  charges included in the operation and maintenance expenses for each functional
				  classification per books and as adjusted. If operation and maintenance expenses
				  as presented per the books reflect any special accrual or equalization
				  accounting entries for internal purposes, the effect thereof 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.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-7,
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.
South Dakota Administrative Rules › Title 20 - PUBLIC SAFETY › Article 20:10 - PUBLIC UTILITIES COMMISSION › Chapter 20:10:13 - Public utilities rate filing rules › Section 20:10:13:82 - Schedule H-2 - Cost of power and gas

Current through Register Vol. 51, page 10, July 15, 2024
Schedule H-2 shall show the total annual cost of power or gas
				  purchased for the 12 months test period of actual experience, the claimed
				  adjustments, if any, and the total adjusted cost for the test period detailed
				  by contract or rate schedule designation. If any of the prices are effective
				  subject to refund, there shall be shown by contract and by commission docket
				  number for the test period, the rate and the amount paid subject to
				  refund.
If the utility purchases and sells power under exchange or
				  pooling agreements, 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.
If the utility records any amount on its own books in a given
				  month during the 12-month test period which applies to power or gas purchases
				  or sales for a previous month or other period, a schedule indicating the months
				  involved, the payment and volumes and the months to which such transactions are
				  applicable, shall be submitted.
General Authority:
SDCL
					 49-34A-4.
Law Implemented:
SDCL
					 49-34A-10,
					 49-34A-12,
					 49-34A-41.