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 20VAC5-201-110 - Schedules 23 through 28, 40 and 44 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 RATE BASE STATEMENT -
						  GENERATION AND DISTRIBUTION PER BOOKS AS OF --/--/--
Exhibit No.: Witness:___ Schedule 23
(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
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
Note: Column (1) amounts for utilities
						  subject to § 56-585.1 of the Code of Virginia shall come from Schedule 22
						  Column (7).
COMPANY NAME RATE BASE STATEMENT REFLECTING
						  RATEMAKING ADJUSTMENTS AS OF --/--/--
Exhibit No.: Witness: Schedule 24
(1)
(2)
(3)
LINE NO.
Per Books Virginia Juris. Cost of Service
Ratemaking Adjustments
Virginia Jurisdictional Cost of Service
						  after Adjustments (1)+(2)
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: Column (1) amounts for utilities
						  subject to § 56-585.1 of the Code of Virginia shall come from Schedule 23
						  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 22 Column (3).
COMPANY NAME DETAIL OF RATEMAKING ADJUSTMENTS REFLECTED
						  IN COL. (--) OF SCHEDULES -- AND --
Exhibit No.: __ Witness:___ Schedule 25
ADJ. NO.
ADJUSTMENT
AMOUNT
INCOME ADJUSTMENTS
OPERATING REVENUE ADJUSTMENTS
OPERATION AND MAINTENANCE EXPENSE
						  ADJUSTMENTS
DEPRECIATION EXPENSE ADJUSTMENTS
INCOME TAX ADJUSTMENTS
TAXES OTHER THAN INCOME ADJUSTMENTS
GAIN ON PROPERTY DISPOSITION ADJUSTMENTS
CHARITABLE DONATION 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
COMPANY NAME REVENUE REQUIREMENT RECONCILIATION
Schedule 26
Revenue Requirement
Per Books Revenue Deficiency
Capital Structure Changes
Rate Base Update
Other Rate Base Adjustments
Payroll, Benefits and Payroll Taxes
Other Business and Affiliate Charges
Storm Damage
Decommissioning
Other Revenue Adjustments
Other Miscellaneous Adjustments
Company Proposed Revenue Requirement
Note: The topics or subjects listed above
						  are included for illustrative purposes. Applicant's schedule should include
						  company specific topics/subjects.
FOR ILLUSTRATIVE PURPOSES ONLY
COMPANY NAME REVENUE REQUIREMENT
						  RECONCILIATION Supporting Schedule
Supporting Schedule 26
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Amounts
Net of Tax Overall Cost of Capital
Required AOI (1)*(2)
1-Fit Rate
Subtotal (3)*(4)
Gross-up Factor
Revenue Requirement (5)/(6)
Per Books Revenue Deficiency
Capital
						  Structure Items: ROE from 11.5% to 10.5% (midpoint of range) Capital Structure
						  Changes
Total Capital Structure Charges
Rate Base Update:
Rate Base Update Customer
						  Growth Late Payment Revenues Depreciation Expense Property Tax Expense
						  Liberalized Depreciation Liberalized Depreciation - New Rates Clover Allocation
						  Factor Accumulated Depreciation - Current Rates
Total Rate Base
						  Update
Other Rate Base Adjustments:
Deferred Fuel
						  at 100% Contra-AFC Connection Cash Working Capital on Sch. D and E
Total
						  other Rate Base Adjustments
Payroll, Benefits and Payroll Taxes:
Employee Payroll Fringe Benefits Incentive Pay OPEB Expense Payroll Taxes
Total Payroll, Benefits and Payroll Taxes
Storm Damage:
Storm Damage Expense &
						  Related OT Storm Damage Payroll Taxes
Total Storm Damage
Other Revenue Adjustments:
Transmission
						  Service Revenues Wholesale Contract Renegotiations
Total Other Revenue
						  Adjustments
Other Miscellaneous Adjustments
FIT on per
						  books JDC FIT on other Interest and Preferred Dividends Computer Leases
						  Obsolete Inventory Amortization Nonoperating Expenses Fuel Handling Expense
						  West Virginia State Income Taxes Interest on Customer Deposits Advertising
						  Expense Miscellaneous Charitable Donations
Total Other Miscellaneous
						  Adjustments
Company Proposed Revenue Requirement
COMPANY NAME LEAD/LAG CASH WORKING CAPITAL
						  CALCULATION - ADJUSTED FOR THE YEAR ENDED --/--/-- SUPPORTING COLUMN -- OF
						  SCHEDULE --
Exhibit No.:____ Witness:_______ Schedule 27
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Virginia Juris. Per Books Amounts
Rulemaking 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 -
						  ADJUSTED AS OF --/--/--
Exhibit No.: Witness:___ Schedule 28
First Month
Second Month
Third Month
Fourth Month
Fifth Month
Sixth Month
Seventh Month
Eighth Month
Ninth Month
Tenth Month
Eleventh Month
Twelfth Month
Thirteen Month Average
Additional Uses of Cash Working Capital
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 Cash Working
						  Capital
Net (Source)/Use of Cash Working Capital
COMPANY NAME JURISDICTIONAL COST OF SERVICE
						  STUDY (METHODOLOGY) COST ALLOCATION STUDY CASE NO. PUE------
Exhibit No.: Witness:___ Schedule 40 A and B
(1)
(2)
(3)
Line No.
Description
Total System
Virginia Non-Juris.
Virginia Per Books Amount (1)-(2)
10
Operating Revenues
20
30
Operating and Maintenance Expense
40
Depreciation Expense
50
Amortization
60
Federal Income Taxes
70
State Income Taxes
80
Taxes Other than Income
90
100
Total Operating and Maintenance Expense
110
120
Net Operating Income
130
140
Adjustments to Operating Income
150
160
Add:
AFUDC
170
Less:
Charitable Donations
180
Interest Exp. - Customer Dep.
190
200
Adjusted Net Operating Income
210
220
Rate Base
230
240
ROR Earned on Rate Base
COMPANY NAME CLASS COST OF SERVICE STUDY
						  (METHODOLOGY) COST ALLOCATION STUDY CASE NO. PUE------
Exhibit No.: Witness: Schedule 40C
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Line No.
Description
Virginia Juris.
Class
Class
Class
Class
Class
Allocation Basis
10
Operating Revenues
20
30
Operating Expense
40
Depreciation Expense
50
Amortization
60
Federal Income Taxes
70
State Income Taxes
80
Taxes Other than Income
90
100
Total Operating and Maintenance Expense
110
120
Net Operating Income
130
140
Adjustments to Operating Income
150
160
Add:
AFUDC
170
Less:
Charitable Donations
180
Interest Exp. - Customer Dep.
190
200
Adjusted Net Operating Income
210
220
Rate Base
230
240
ROR Earned on Rate Base
COMPANY NAME RATE ADJUSTMENT CLAUSES
						  PURSUANT TO § 56-585.1A 4, A5 AND/OR A6 OF THE CODE OF VIRGINIA FOR THE YEAR
						  ENDED --/--/--
Exhibit No.: Witness: Schedule 44
LINE NO.
MONTH
A/C NO. DEBITS
A/C NO. CREDITS
A/C NO. BALANCE
1
BEGINNING BALANCE
2
3
4
5
6
7
8
9
10
11
12
13
14
ENDING BALANCE
Statutory Authority
§§ 12.1-13 and 56-585.1 of the Code of
					 Virginia.