Virginia Administrative Code › Title 20 - PUBLIC UTILITIES AND TELECOMMUNICATIONS › Agency 5 - STATE CORPORATION COMMISSION › Chapter 201 - RULES GOVERNING UTILITY RATE APPLICATIONS AND ANNUAL INFORMATIONAL FILINGS OF INVESTOR-OWNED GAS AND WATER UTILITIES › Section 20VAC5-201-100 - Schedules 15 through 22 and exhibits for Chapter 201

Current through Register Vol. 40, No. 24, July 15, 2024
The following schedules and exhibits are to be used in
				  conjunction with this chapter.
COMPANY NAME SCHEDULE OF REGULATORY ASSETS
						  AS OF --/--/--
Exhibit No.: ___ Witness: _____ Schedule 15
(1)
(2)
(3)
(4)
(5)
(6)
Account Number
Description
Start of Year Date System Amount
Year Juris. Factor
Start of Year Date Juris. Amount
Test Year Amorti-zation Expense
Test Year Accruals
End of Year Date Adjusted Amount
_____
Individual Regulatory Asset
_____
Related Deferred Income Tax
_____
_____
Individual Regulatory Asset
_____
Related Deferred Income Tax
_____
_____
Individual Regulatory Asset
_____
Related Deferred Income Tax
Totals
COMPANY NAME DETAIL OF REGULATORY ACCOUNTING
						  ADJUSTMENTS REFLECTED IN COL. (--) OF SCHEDULES -- AND --
Exhibit No.: _________ Witness: ___________ Schedule 16
ADJ. NO.
ADJUSTMENT
AMOUNT
INCOME ADJUSTMENTS
OPERATING REVENUE ADJUSTMENTS
OPERATION AND MAINTENANCE EXPENSE ADJUSTMENTS
DEPRECIATION EXPENSE ADJUSTMENTS
INCOME TAXES ADJUSTMENTS
TAXES OTHER THAN INCOME ADJUSTMENTS
GAIN ON PROPERTY DISPOSITION ADJUSTMENTS
CHARITABLE DONATIONS ADJUSTMENTS
OTHER INTEREST EXPENSE/(INCOME) ADJUSTMENTS
INTEREST EXPENSE ADJUSTMENTS
PREFERRED DIVIDENDS ADJUSTMENTS
JDC CAPITAL EXPENSE ADJUSTMENTS
ALLOWANCE FOR WORKING CAPITAL ADJUSTMENTS
ELECTRIC PLANT IN SERVICE ADJUSTMENTS
PLANT HELD FOR FUTURE USE ADJUSTMENTS
CONSTRUCTION WORK IN PROGRESS ADJUSTMENTS
ACCUMULATED DEPRECIATION AND AMORTIZATION ADJUSTMENTS
OTHER RATE BASE DEDUCTIONS ADJUSTMENTS
COMMON EQUITY CAPITAL ADJUSTMENTS
COMPANY NAME LEAD/LAG CASH WORKING CAPITAL
						  CALCULATION - EARNINGS TEST FOR THE YEAR ENDED --/--/-- SUPPORTING COLUMN -- OF
						  SCHEDULE --
Exhibit No.:____ Witness:_______ Schedule 17
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Virginia Juris. Per Books Amounts
Per Books Regulatory Accounting Adjustments
Amounts After Adj.
Average Daily Amount
Expense (Lead)/Lag Days
Revenue Lag
Net (Lead)/Lag Days
Working Capital (Provided)/ Required
OPERATING EXPENSES
O&M Expenses:
Account # - Fuel Clause
Account # - Fuel Clause
Account # - Fuel Clause
Account # - Deferred Fuel
Payroll Expense
Benefits and Pension Expense
OPEB Expense
Regulatory Asset Amortization Expense
Uncollectible Expense
Stores Issues
Stored Undistributed
Accrued Vacation Expense
Prepaid Insurance Amortization Expense
Worker's Compensation Expense
Directors' Deferred Compensation Exp.
Storm Damage Expense
Transition Cost Expense
Restructuring Expense
Contingent Liabilities
Other O&M Expenses
Depreciation Expense:
Depreciation Expense
Amortization Expense
Amortization Expense
Amortization of Regulatory Assets
Federal Income Taxes:
Current
Deferred
DFIT on items excluded from Rate Base
Deferred ITC
State Income Tax Expense
Taxes Other Than Income:
Property Tax Expense
Valuation Tax Expense
Business and Occupation Tax Expense
Payroll Tax Expense
Other Taxes
AFUDC
Gain/Loss of Disposition of Property
Charitable Donations
Interest on Customer Deposits
Other Expense/Income (A-t-l)
Other Income/Expense (B-t-l)
Interest Expense
Preferred Dividends
JDC Expense
Income Available for Common Equity
Totals
Plus: Customer Utility Taxes
BALANCE SHEET ITEMS
TOTAL CASH WORKING CAPITAL
COMPANY NAME BALANCE SHEET ANALYSIS -
						  EARNINGS TEST FOR THE THIRTEEN MONTHS ENDED --/--/--
Exhibit No.: Witness:___ Schedule 18
Additional Uses of Average Cash
						  Working Capital
Month Prior to Test Yr.
First Month of Test Yr.
Second Month of Test Yr.
Third Month of Test Yr.
Fourth Month of Test Yr.
Fifth Month of Test Yr.
Sixth Month of Test Yr.
Seventh Month of Test Yr.
Eighth Month of Test Yr.
Ninth Month of Test Yr.
Tenth Month of Test Yr.
Eleventh Month of Test Yr.
Twelfth Month of Test Yr.
Thirteen Month Average
Account Number
Account Title
Individual Uses of Cash Working Capital
Individual Uses of Cash Working Capital
Individual Uses of Cash Working Capital
Individual Uses of Cash Working Capital
Total Additional Uses of Average Cash
						  Working Capital
Additional Sources of Average Cash Working
						  Capital
Account Number
Account Title
Thirteen Month Average
Individual Sources of Cash Working Capital
Individual Sources of Cash Working Capital
Individual Sources of Cash Working Capital
Individual Sources of Cash Working Capital
Total Additional Sources of Average Cash
						  Working Capital
Net (Source)/Use of Average Cash Working
						  Capital
COMPANY NAME RATE OF RETURN STATEMENT - PER
						  BOOKS FOR THE TEST YEAR ENDED --/--/--
Exhibit No.: _______ Witness:__________
						  Schedule 19
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Line No.
Total Company
Non-Jurisdictional
Virginia Cost of Service Amount (1)-(2)
Retail Transmission
Generation
Distribution
Virginia Jurisdictional Gen. and Distr. Cost of Service
						  (5)+(6)
1
OPERATING REVENUES
2
BASE RATE REVENUES
3
FUEL REVENUES
4
LATE PAYMENT FEES
5
OTHER OPERATING REVENUES
6
TOTAL OPERATING REVENUES
7
OPERATING REVENUE DEDUCTIONS
8
OPERATION & MAINTENANCE EXPENSE
9
DEPRECIATION & AMORTIZATION
10
FEDERAL INCOME TAXES
11
STATE INCOME TAXES
12
TAXES OTHER THAN INCOME TAXES
13
GAIN)/LOSS ON DISPOSITION OF PROPERTY
14
TOTAL OPERATING REVENUE DEDUCTIONS
15
OPERATING INCOME
16
PLUS:
AFUDC
17
LESS:
CHARITABLE DONATIONS
18
INTEREST EXPENSE ON CUSTOMER DEPOSITS
19
OTHER INTEREST EXPENSE/(INCOME)
20
ADJUSTED OPERATING INCOME
21
PLUS:
OTHER INCOME/(EXPENSE)
22
LESS:
INTEREST EXPENSE
23
PREFERRED DIVIDENDS
24
JDC CAPITAL EXPENSE
25
INCOME AVAILABLE FOR COMMON EQUITY
26
ALLOWANCE FOR WORKING CAPITAL
27
PLUS:
NET UTILITY PLANT
28
LESS:
OTHER RATE BASE DEDUCTIONS
29
TOTAL RATE BASE
30
TOTAL CAPITAL
31
COMMON EQUITY CAPITAL
32
% RATE OF RETURN EARNED ON RATE BASE
33
% RATE OF RETURN EARNED ON COMMON EQUITY
34
% EQUITY RETURN AUTHORIZED
Notes: For utilities subject to § 56-585.1
						  of the Code of Virginia, Column (2) nonjurisdictional shall include generation,
						  transmission and distribution amounts attributable to nonjurisdictional
						  customers. Retail transmission shall not be excluded in this column.
COMPANY NAME RATE OF RETURN STATEMENT
						  GENERATION AND DISTRIBUTION PER BOOKS FOR THE TEST YEAR ENDED --/--/--
Exhibit No.: Witness:___ Schedule 20
(1)
(2)
(3)
(4)
Line No.
Virginia Juris. Cost of Service Including
						  Rate Adjustment Clauses
Rate Adjustment Clause Pursuant to §
						  56-585.1A 5 b, c or d
Rate Adjustment Clause Pursuant to §
						  56-585.1A 6
Virginia Juris. Cost of Service Excluding Rate
						  Adjustment Clauses (1)-(2)-(3)
1
OPERATING REVENUES
2
BASE RATE REVENUES
3
FUEL REVENUES
4
LATE PAYMENT FEES
5
OTHER OPERATING REVENUES
6
TOTAL OPERATING REVENUES
7
OPERATING REVENUE DEDUCTIONS
8
OPERATION & MAINTENANCE EXPENSE
9
DEPRECIATION & AMORTIZATION
10
FEDERAL INCOME TAXES
11
STATE INCOME TAXES
12
TAXES OTHER THAN INCOME TAXES
13
(GAIN)/LOSS ON DISPOSITION OF PROPERTY
14
TOTAL OPERATING REVENUE DEDUCTIONS
15
OPERATING INCOME
16
PLUS:
AFUDC
17
LESS:
CHARITABLE DONATIONS
18
INTEREST EXPENSE ON CUSTOMER DEPOSITS
19
OTHER INTEREST EXPENSE/(INCOME)
20
ADJUSTED OPERATING INCOME
21
PLUS:
OTHER INCOME/(EXPENSE)
22
LESS:
INTEREST EXPENSE
23
PREFERRED DIVIDENDS
24
JDC CAPITAL EXPENSE
25
INCOME AVAILABLE FOR COMMON EQUITY
26
ALLOWANCE FOR WORKING CAPITAL
27
PLUS: NET UTILITY PLANT
28
LESS: OTHER RATE BASE DEDUCTIONS
29
TOTAL RATE BASE
30
TOTAL CAPITAL
31
COMMON EQUITY CAPITAL
32
% RATE OF RETURN EARNED ON RATE BASE
33
% RATE OF RETURN EARNED ON COMMON EQUITY
34
% EQUITY RETURN AUTHORIZED
Note: Column (1) amounts for utilities
						  subject to § 56-585.1 of the Code of Virginia shall come from Schedule 19
						  Column (7),
COMPANY NAME RATE OF RETURN STATEMENT
						  REFLECTING RATEMAKING ADJUSTMENTS FOR THE TEST YEAR ENDED --/--/--
Exhibit No.: Witness:___ Schedule 21
(1)
(2)
(3)
(4)
(5)
LINE NO.
Virginia Juris. Cost of Service
Ratemaking Adjustments
Virginia Jurisdictional Cost of Service after
						  Adjustments (1)+(2)
Revenue Requirement for a --% ROE
Amounts after Revenue Requirement (3)+(4)
1
OPERATING REVENUES
2
BASE RATE REVENUES
3
FUEL REVENUES
4
LATE PAYMENT FEES
5
OTHER OPERATING REVENUES
6
TOTAL OPERATING REVENUES
7
OPERATING REVENUE DEDUCTIONS
8
OPERATION & MAINTENANCE EXPENSE
9
DEPRECIATION & AMORTIZATION
10
FEDERAL INCOME TAXES
11
STATE INCOME TAXES
12
TAXES OTHER THAN INCOME TAXES
13
(GAIN)/LOSS ON DISPOSITION OF PROPERTY
14
TOTAL OPERATING REVENUE DEDUCTIONS
15
OPERATING INCOME
16
PLUS:
AFUDC
17
LESS:
CHARITABLE DONATIONS
18
INTEREST EXPENSE ON CUSTOMER DEPOSITS
19
OTHER INTEREST EXPENSE/(INCOME)
20
ADJUSTED OPERATING INCOME
21
PLUS:
OTHER INCOME/(EXPENSE)
22
LESS:
INTEREST EXPENSE
23
PREFERRED DIVIDENDS
24
JDC CAPITAL EXPENSE
25
INCOME AVAILABLE FOR COMMON EQUITY
26
ALLOWANCE FOR WORKING CAPITAL
27
PLUS: NET UTILITY PLANT
28
LESS: OTHER RATE BASE DEDUCTIONS
29
TOTAL RATE BASE
30
TOTAL CAPITAL
31
COMMON EQUITY CAPITAL
32
% RATE OF RETURN EARNED ON RATE BASE
33
% RATE OF RETURN EARNED ON COMMON EQUITY
34
% EQUITY RETURN AUTHORIZED
Note: Column (1) amounts for utilities
						  subject to § 56-585.1 of the Code of Virginia shall come from Schedule 20
						  Column (4) and shall exclude Rate Adjustment Clauses. Column (1) amounts for
						  utilities not subject to § 56-585.1 of the Code of Virginia shall come from
						  Schedule 19 Column (3).
COMPANY NAME RATE BASE STATEMENT - PER
						  BOOKS AS OF --/--/--
Exhibit No.: Witness:___ Schedule 22
(1)
(2)
(3)
(4)
(5)
(6)
(7)
LINE NO.
Total Company
Non-Jurisdictional
Virginia Cost of Service Amount (1)-(2)
Retail Transmission Per Books
Generation Per Books
Distribution Per Books
Virginia Jurisdictional Gen. and Distr. Cost of Service
						  (5)+(6)
1
ALLOWANCE FOR WORKING CAPITAL
2
MATERIAL AND SUPPLIES
3
CASH WORKING CAPITAL (LEAD LAG STUDY)
4
DEFERRED FUEL/DEFERRED GAS NET OF FIT
5
OTHER WORKING CAPITAL
6
TOTAL ALLOWANCE FOR WORKING CAPITAL
7
NET UTILITY PLANT
8
UTILITY PLANT IN SERVICE
9
ACQUISITION ADJUSTMENT
10
CONSTRUCTION WORK IN PROGRESS
11
PLANT HELD FOR FUTURE USE
12
LESS:
ACCUMULATED PROVISION FOR DEPRECIATION
13
AND AMORTIZATION
14
CUSTOMER ADVANCES FOR CONSTRUCTION
15
TOTAL NET UTILITY PLANT
16
RATE BASE DEDUCTIONS
17
CUSTOMER DEPOSITS
18
SUPPLIER REFUNDS
19
ACCUMULATED DEFERRED INCOME TAXES
20
OTHER COST FREE CAPITAL
21
TOTAL RATE BASE DEDUCTIONS
22
TOTAL RATE BASE
Notes: For utilities subject to § 56-585.1
						  of the Code of Virginia, Column (2) nonjurisdictional shall include generation,
						  transmission and distribution amounts attributable to nonjurisdictional
						  customers. Retail transmission shall not be excluded in this column.
Statutory Authority
§§ 12.1-13 and 56-585.1 of the Code of
					 Virginia.