Washington Administrative Code › Title 480 - Utilities and Transportation Commission › Chapter 480-07 - Procedural rules › Part III - ADJUDICATIVE PROCEEDINGS › Subpart B - General Rate Proceedings › Section 480-07-525 - General rate proceedings- Marine pilotage services in Puget Sound

Current through Register Vol. 24-14, July 15, 2024
General rate proceeding filings for marine pilotage
					 services must include the information described in this section. The commission
					 may reject a filing that fails to meet these minimum requirements, without
					 prejudice to a petitioner's right to refile its request in conformance with
					 this section.
(1) Testimony and
				  exhibits. When the filing is suspended and a hearing scheduled the petitioner
				  must file with the commission one paper copy and an electronic copy for all
				  testimony and exhibits that the petitioner intends to present as its direct
				  case. The electronic copy of all filed material must be in the format
				  identified in WAC
				  480-07-140(6).
				  The commission may require the petitioner to file additional paper copies if
				  the commission suspends and conducts a hearing on the filing.
(2) Proposed tariff. Proposed tariff sheets
				  must be filed in electronic form supplemented by one paper copy. The proposed
				  tariff sheets should be in legislative format (i.e., with strike-through to
				  indicate the material to be deleted or replaced and underlining to indicate the
				  material to be inserted) consistent with the requirements in WAC 480-160-110
				  through 480-160-140, as well as copies of any tariff sheets that are referenced
				  in the new or amended tariff sheets. The electronic copy must be submitted in
				  the format identified in WAC
				  480-07-140(6).
(3) Cover letter. A cover letter prepared in
				  compliance with the provisions of WAC
				  480-07-140.
(4) Work papers. One paper and one electronic
				  copy of all supporting work papers for the test period, which is the most
				  recent twelve-month period for which financial data are available. The
				  electronic copy must be submitted in the format identified in WAC
				  480-07-140(6).
				  Work papers reflecting the test year must include:
(a) Schedule of fixed or long-term
				  assets.
(b) Computation of revenue
				  requirement for the rate effective year.
(c) An accrual basis income statement and
				  balance sheet.
(d) An income
				  statement with restating actual and pro forma adjustments, including all
				  supporting calculations and documentation for all adjustments. The filing must
				  identify dollar values and underlying reasons for each restating actual and pro
				  forma adjustment.
(e) A calculation
				  of the revenue impact of the proposed tariff revisions.
(f) An income statement listing all revenue
				  and expense accounts by month.
(g)
				  If nonregulated revenue represents more than ten percent of total test period
				  revenue, a detailed separation of all revenue and expenses between regulated
				  and nonregulated operations.
(h) A
				  detailed list of all nonregulated operations, including the rates charged for
				  the services rendered. Copies of all contracts must be provided on
				  request.
(i) Schedule reconciling,
				  within five percent, rates and charges:
(i)
				  Earned during the test year to actual reported revenues; and
(ii) Expected to be earned during the rate
				  year to computed revenue requirement.
(j) At the time the petitioner makes its
				  general rate case filing, the petitioner must provide to commission staff one
				  paper and one electronic copy of all supporting work papers of each witness in
				  a format as described in this subsection. When the filing is suspended and a
				  hearing scheduled, if the testimony, exhibits, or work papers refer to a
				  document including, but not limited to, a report, study, analysis, survey,
				  article or decision, that document must be included as a work paper unless it
				  is a reported court or agency decision, in which case the reporter citation
				  must be provided in the testimony. If a referenced document is voluminous, it
				  need not be provided, but the petitioner must identify clearly the materials
				  that are omitted and their content. Omitted materials must be provided or made
				  available if requested by the commission.
(k) Organization. Work papers must be plainly
				  identified and well organized, and must include an index and tabs. All work
				  papers must be cross referenced and include a description of the cross
				  referencing methodology.
(l)
				  Electronic documents. Parties must provide all electronic files supporting
				  their witnesses' work papers. The electronic files must be fully functional and
				  include all formulas and linked spreadsheet files. Electronic files that
				  support the exhibits and work papers must be provided using logical file paths,
				  as necessary, by witness, and using identifying file names.
(m) Projected changes in vessel assignments
				  and a detailed portrayal of vessel assignments for the previous twelve months
				  along with the associated tariff and fees charged to vessel operators for
				  pilotage services as required in chapter 480-160 WAC.
(n) The number of pilots licensed in the
				  pilotage district. At a minimum, work papers must provide the board of pilotage
				  commissioners' determination pursuant to WAC
				  363-116-065(2).
(o) The known increases or decreases in state
				  fees and taxes.
(p) Normalized
				  annual costs of any major capital investment or other recurring
				  expenses.
(q) Revenues generated by
				  tariff and fees for the test period, and any restating or pro forma adjustments
				  based on available projected vessel assignments, vessel type, vessel tonnage,
				  routes, number of pilots or other tariff-based billing determinates.
(r) Necessary tariff surcharge to fund the
				  stipend the board of pilotage commissioners is authorized to pay to pilot
				  trainees and to use in its pilot training program under
				  RCW
				  88.16.035.
(s) Change in methodologies for adjustments.
				  If a party proposes to calculate an adjustment in a manner different from the
				  method that the commission most recently accepted or authorized for the
				  petitioner, it must also present a work paper demonstrating how the adjustment
				  would be calculated under the methodology previously accepted by the
				  commission, and a brief narrative describing the change. Commission approval of
				  a settlement does not constitute commission acceptance of any underlying
				  methodology unless so specified in the order approving the
				  settlement.