Section 15-206. ACCOUNTING AND OPERATING INFORMATION

 

206.1The accounting and operating information set forth in this section shall be provided for the historical test year and the proposed test year, except as specifically provided otherwise in each subsection.

 

206.2The filing shall include an income statement (showing net utility operating income) for the utility's jurisdictional operations for the historical test year and the proposed test year.

 

206.3The filing shall include a General Ledger or an equivalent available for inspection as of the most recent date within the historical test year showing account number, account title, and monthly amounts. The data shall show the balance in each control account and all underlying subaccounts per book.

 

206.4The filing shall include the allocation factors for each classification of revenue, expense, and rate base and the method for determining the allocation factors.

 

206.5The filing shall include the following monthly balances (average balances for Bell Atlantic - Washington, D.C., Inc.) and a calculation of the thirteenth (13th) month average data or an average of the averages for both the historical test year and the proposed test year operations of the total company and an allocation of these balances to the District of Columbia jurisdiction and the method for determining the allocation factors:

 

(a)Plant in service;

 

(b)Plant purchased or sold;

 

(c)Plant held for future use;

 

(d)Construction-work-in-progress (included in rate base);

 

(e)Depreciation reserve;

 

(f)Plant acquisition adjustment;

 

(g)Amortization of plant acquisition adjustment;

 

(h)Materials and supplies;

 

(i)Unamortized Investment Tax Credit (as applicable) under the following:

 

(1)Pre-Revenue Act of 1971;

 

(2)Revenue Act of 1971; and

 

(3)Revenue Acts after 1971;

 

(j)Accumulated deferred income taxes; and

 

(k)Customer deposits.

 

206.6The filing shall include the following:

 

(a)The journal entries relating to the purchase of utility plant acquired as an operating unit or system by purchase, merger, consolidation, liquidation or otherwise since the end of the test year adopted in the last rate case. (For Bell Atlantic - Washington, D.C., Inc., "utility plant" means communications plant acquired with traffic.); and

 

(b)A schedule showing the calculation of the acquisition adjustment at the date of purchase of each item of utility plant, the amortization period, and the unamortized balance at the end of the proposed test year and the historical test year.

 

206.7The filing shall include a schedule in comparative form showing the total utility operating expense account balances for the historical test year, the proposed test year and for each of the five (5) calendar years preceding the historical test year for each account or subaccount included in the applicant's annual report or other similar published reports to the Commission. The appropriate pages from these reports may be supplied for calendar year comparative data.

 

206.8The filing shall include a schedule of total company salaries and wages for the historical test year and the proposed test year and for each of the five (5) calendar years preceding the historical test year in a format which provides a break-out by operational functions.

 

206.9The filing shall include the detailed workpapers showing and explaining calculations supporting all proposed ratemaking adjustments, with a comprehensive narrative explanation of each adjustment. There shall be a clear audit trail within the workpapers and to the filed testimony and exhibits.

 

206.10The filing shall include a list of all one-time or out-of-period accounting entries affecting the jurisdictional proposed test year and the historical test year net utility operating income by one percent (1%) or more, but not less than one hundred thousand dollars ($100,000).

 

206.11The filing shall include tax data for the historical test year, including the following:

 

(a)A detailed calculation of federal and State income taxes included in the company's proposed revenue requirement. If these taxes are derived from total company, income taxes, provide a detailed calculation of total company income taxes and the subsequent derivation of the Federal and State income taxes included in the proposed revenue requirement; and

 

(b)Analysis of the operating taxes for the total company, District of Columbia jurisdiction, and other regulated jurisdictions.

 

206.12The filing shall include the amount of contributions for political purposes (in cash or services) if any is incorporated in the utility’s cost of service.

 

206.13If lobbying expenses are included in the utility's cost of service, the filing shall include a statement describing the applicant's lobbying activities and a schedule showing the name of the individual, compensation attributable to lobbying, all utility-paid or reimbursed expenses or allowances, and the account charged for all personnel for whom a principal function is lobbying, whether on the local, state, or national level. The filing shall indicate the account number to which each expense is charged.

 

206.14The filing shall include the following information with regard to utility uncollectible accounts for the proposed test year, the historical test year, and the five (5) calendar years preceding the historical test year:

 

(a)Reserve account balance at the beginning of each year;

 

(b)Charges to reserve account (accounts charged off);

 

(c)Credits to reserve account;

 

(d)Current year provision;

 

(e)Reserve account balance at the end of each year; and

 

(f)Percent of provision to total revenue.

 

206.15The filing shall include a listing of non-utility property and non-utility property taxes and the account where amounts are recorded as of the end of the proposed test year and the historical test year.

 

206.16The filing shall include a list, in the detail specified in the utility's annual report to the Commission, of the balances in the following accounts as of the end of the proposed test year and the historical test year:

 

(a)Preliminary Survey and Investigation Charges;

 

(b)Property or Plant Held for Future Use;

 

(c)Other Deferred Credits; and

 

(d)Other Deferred Debits.

 

206.17The filing shall include a schedule showing a comparison of the District of Columbia balance in the jurisdictional utility operating revenue accounts for each month of the proposed test year to the same month of the year preceding the proposed test year and for each month of historical test year to the same month of the year preceding the historical test year for each revenue account or subaccount in no less detail than the format of the utility's annual report to the Commission. The filing shall also include an appropriate footnote to show the month the full change due to any general rate case was recorded in the accounts.

 

206.18The filing shall include a schedule showing a comparison of the balance in each total company utility operating expense account for each month of the proposed test year to the same month of the year preceding the proposed test year and for each month of the historical test year to the same month of the year preceding the historical test year for each account or subaccount in no less detail than the format for operation and maintenance expense (operating expenses for Bell Atlantic - Washington, D.C., Inc.) in the utility's annual report to the Commission.

 

206.19The filing shall include a brief summary of significant and major pending refunds from suppliers or settlements from litigation. The response shall include an estimate of the amount of refund or settlement, or other explanation of significance.

 

206.20The filing shall include a description of changes made to the jurisdictional allocation methods since the last rate case. Bell Atlantic - Washington, D.C., Inc., shall provide a description of significant changes made to its separation methods, and make available for inspection its separation manual and supporting procedures.

 

206.21The filing shall include a copy of the current union contract(s).

 

206.22The filing shall provide the actual number of full time equivalent employees for the proposed test year (if historical) and the two (2) calendar years prior to the proposed test year. If a partially forecasted test year is proposed, the filing shall also include the budgeted number of full time equivalent employees for the proposed test year, and the two (2) calendar years prior to the proposed test year, derived from the last budget before the beginning of each particular year. Data provided shall be by functional areas where readily available, as well as by exempt and nonexempt, or management and nonmanagement, as may be appropriate.

 

206.23The filing shall include the percentage of labor charged directly or indirectly to the following:

 

(a)Capital accounts;

 

(b)Operation and maintenance accounts; and

 

(c)Other accounts from the most recent study available.

 

206.24The filing shall include a list of major projects included in CWIP for the proposed test year and the historical test year. For each item listed, provide the following data:

 

(a)Type of plant;

 

(b)Jurisdictional location;

 

(c)Year-end balance;

 

(d)Average balance;

 

(e)Estimated in-service date; and

 

206.25The filing shall include a summary of each item of revenue and expense entering into the calculation of cash working capital and make available for inspection a complete copy of the lead-lag study, if any.

 

206.26The filing shall include a statement on whether the utility has filed or plans to file insurance claims covering losses of over one hundred thousand dollars ($100,000) per event which were incurred during the historical test year. The statement shall list the cause of such claims and the cost incurred. The statement shall indicate whether the cost or loss was expensed, capitalized, or caused a reduction in reserve the amount of the insurance claim net of any deductible.

 

206.27The filing shall include an analysis of plant additions and retirements by plant account for the proposed test year and the historical test year.

 

206.28The filing shall include an analysis of changes in the accumulated reserve showing separately the annual accrual, retirements, gross salvage, and cost of removal for the proposed test year and the historical test year.

 

206.29Members of the transportation industry under the jurisdiction of the Commission shall be exempted from the filing requirements of §§200 through 206.

 

source

Final Rulemaking published at 34 DCR 1155, 1165 (February 13, 1987); as amended by Final Rulemaking published at 42 DCR 2340, 2343 (May 12, 1995); and by Final Rulemaking published at 43 DCR 29, 31 (January 5, 1996), effective January 22, 1996.