23 CAR pt. 462, Appendix H
23 CAR pt. 462, Appendix H. Minimum Filing Requirements - Index of Schedules
Length: 12,774 wordsOfficial source
Arkansas
Public Service Commission
Rules of Practice and
Procedure
APPENDIX 8-1
Minimum Filing Requirements
ARKANSAS PUBLIC SIXVTCE COMMISSION
SECTION 8, APPENDIX 8-1
INDEX OF SCHEDULES -
A-r
A-2
Calculation of Requested Increase in Revenue Requirement
Calculation of Requested Increase in Revenue Requirement - Coops
B-1
B-2
B-3
B-4
B-5
B-6
B-7
B-8
B-9
3-10
C-1
G2
c-3
G4
G5
G6
G7
G 8
G9
Gio
GI1
c-12
D-1.1
D-1.2
1)-1.3
D-1.4
D-2.1
P2.2
D-2.3
D3.1
D-3.2
D3.3
D-4
D-5.1
D-5.2
D-5.3
D-6.1
D-6.2
D-6.3
D-7
-
Derivation of Rate Base
Adjustments to T& Year Rate Base
Derivation of Test Year Rate Base
&leulation of Workins Capital Assets
Average Working Capital Asset Account Balances
Nan-Utility Proper& and Entertainment Facilities
Plant Held for Future Use
Schedule of Construction Work in Progress
Schedde of Retirement Work in P r o m
Acquisition Adjustments
Test Year and Pro FormaYear Statement of Utility Operating Income
Adjustments to Test Year Statement of Utility Operating Income
Derivation ofTest Year Statement of Utility Operating Income
Qlculation of Percentage of Uncollectible Accounts and ForfCjted
Discounts
CaIculation of Rcvenue Conversion Factor
Other Expenditures
Advertising and Marketing
Taxes Other than Income Tax=
Investment Tax Credits
Accumulated Deferred Income Taxes
CalcuIation of Current Income Tax Expense
Caldation of Deferred Income Tax Expense
Cost of Capita1 - Pcr Book Test Year
Cost of Capital - Projected Test Year
Cost of Capital - Pro Forma Year
Cost of Capital - Coops
Cost of Long-Term Debt - Per Book T& Year
Cost of hng-Term Debt - Project4 Test Year
Cost of Long-Term Debt - Pro Forma Year
Cost of Preferred Stock - Per BooksTcstYear
Cost of Preferred Stock - Projected Test Year
Cost of Preferred Stock - Pro Forma Year
cost of Common Equity
Cost of Other Qpital Items - Per Books Test Year
Cost of Mher Capital Items - Projected T& Year
Cost of Other Capital Items - Pro Forma Year
Calculation of Current, Accrued, and Other Liabilities
Liability Account Balanm
Inter& 3earing Liabilities' Expensc Information
Advances for Construction and Contributions in Aid of Construction
C. UTILITY OFFBATING INCOM,!$
-
ARKANSAS PUBLICSERVICE COMIMLSSION
S m O N 8, APPENDIX 8-1
*
.
Schedule
~ c n p t l o ~
Balance Sheet -Total Company
E-I
E-2
E-3
k4
E-5
E6
E-7
E-8
E-9
E-10
E11.1
Ei1.e
E-12
E13
5 1 4
E-15
E16
E-17
F-1.1
F"t.2
F-1.3
F-2.1
E22
F-2.3
GI
G-2
G-3
G-4
G-5.1
G-5.2
E 6
G-7
G 8
E 9
G-10
G i r
H-1
H-2
H-3
I3-4
H-5
H-6
H-7
H-8
B-9
H-IO
Income Statement - Total Company
Other Income and Deductions
Adjustments to Other Income and Deductions
Audited Fmmcial Statements
Standard Journal Entries
Resewed for Future Use
Reserved for Future Use
Chart of Aecounts
Fer Book BiUing Determinants and Revenues - Tcst Year
Billing Determinants - Pro Forma Year
Operating Statistics
Other Operating Statistics
Calcdation of AFUDC
Cushion Gas Storage
Working Gas Storage
Trial Balance
F. DEPREClATION SCAEDUW
Historical Test Year Depreciation Information
Paddy Projected T& Year Depreciation Information
Pro Forma Year Depreciation Information
Historical Test Year Depreciation Infomation - Coop
Partidly Projected Test Year Depreciation Information - Coops
Pra Forma Year Depreciation Information - Coops
COST OF SERVICE; / COSr SEP-ON
SWEPULES
Cost of Senice Study - Summary
cost of Servicc Study - Rate Base D M t
Cost of Service Study - Revenue and Expense DetaiI
Devdopment of Allocation Gmup
h a d Data and Rate Schedule or Clnss Information
Load Data and Rate Schedule or Class Information
Test Yar Statement of Cost of Sm$ce by Function
Jurisdictional Separation of Rate 3ase
Jurisdictional Scpatation of Expenses
Analysis of Intrastate Toll Rwenues
Separation of Costs to Unregulated Activities
Speeial cost Studiw
Summary of Revenues by Rate Class - Present and Proposed Izates
Analysis of Revenue by Detailed Rate Schedule
Typical B 9 Analysis
Bill Frequency Analysis
Derivation of Rate Designs by Rate Schedule
Wholesale Powr Billing
Summary of Rawues by Rate Class - Present and Proposed Rates
Summary of Revenues by Rate Element
Typical Bill Analpis
Tariffs
organizational C h r i
G.
H. E m C T OF PROPOSE DTARIFF-
ARKANSAS PUBWC SBRVICf3 COMMISSION
SB(fZ1ON 8, APPKNDIX 8-1
S&eduIe
p-n
A-I
A-2
Calculation of Requested Xnmase in Revenue Requirement
CalcuIation of Requested Increase in Revenue Requirement - coops
Schedule:
A-I
CaIculationof
Requested Increase In
&venue Requirement
Explanation: Scheduleshowing test year information aud the dculation of Arkansas jurisdictional revenue
requirement and revenue deficiency as detcmined by separate supporting schedules.
I. Test Year Information
i
Provide the ending date of the test >ear.
2
Specify whether the tesf year is completely historial or partiaIIy projected.
11. CalcuIation of Revenue Requirement
Line
&a
Line Item Descriotioq
1
Adjusted Rate Base (a)
2
Adjusted Opemting Revenue (a)
3
Adjusted Operating Expense (a)
4
5
6
Adjusted Operating Income (L.2 - L3)
Current Rate of Return (L4 / Li)
Required Rate of Return (b)
7
8
9
Revenue Conversion Factor (c)
10
Revenue Deficiency (L.8 x Lg)
Kequired Operating Income (LI
x L6)
Operating Income Deficiency (L7-
L4)
xi
12
Adjusted Revenues OtherThan Rate
TotaI Non-Fuel Revenue Requirement (L2 + Lio)
Schedule R a m u e (a)
Rate Schedule Revenue Requirement (Ln - L12)
13
14
Percentage Increase in Total Revenue Requirement
( L l O / L2)
. * .
la) G-1
@I D-1.3
(c) C-5, or composite from GI
if determined by rate class
SECTION 8,APPENDpI 8-1
&hedule: A-2
Calculationof
Requested Increase In
Revenue Requirement
- coops
Explanation: ScheduIe showing test year information and the dculation ofArkansas jurisdictional revenue
requirement and revenue deficiency as determined by separate supportingschedules.
I.
Test Year Information
1
2
Provide the ending date of the test year.
Specify whether fhe test year is completelyhistorimI or partialIy projected.
11. Calculation of Rcvenue Requirement
Line
No.
1
2
3
4
5
6
7
8
9
Dcscriation
Adjusted Opemting Revenue (a)
Adjusted Operating Eqense (a)
Adjusted Operating Income (L2 - L3)
itquested Return Amount (b)
Revenue Deficiency (4 - b)
Total Base Rate Revenue Requirement (IJ + L5)
Adjusted Revenues Other Than Rate
Schedule Revenue (a)
Rate Schedule Revenue kquirement (L6 - L7)
Percentage Increase in TotaI Rwenue Requirement
(k5 / w
P a g C l O f l
ARKANSAS PUBLIC SERVICE COMMISSION
SECIlON 8, APPENDIX 8-1
Dehtiou OfRate Base
Adjusbncnts to Test Year Rate Base
Derivation of Test Year Rate Base
Calculation of Working Capital &sets
Average Worhg Capital Asset Account BalanrOs
Non-Utility Property and Entertainment Fsdhk
Plant Held for Future Use
Schedule of Construction Work in hogress
Schedule of Retirement Work in Progress
Acquisition Adjustments
-lanation:
Schedule showing derimtiou of rate base by component.
13
Line
NO.
1
2
3
4
5
6
7
8
(2)
(31
141
(51
Pro Forma
Pro Forma Year
D d p t i o n
Test Year (a)
Adjustments (b)
(Col. 3 + CoI. 4) (A)
Gms Utili@ Plant-in-Service
Less: AcmunuIated Depreciation
Net Utility Plant-in-Senice
Plant Held for Future Use
Construrtion Work in Progress
Working CapitaI Assets
Other (Specify)
Total Rate Base
Pagcluft
SECTION 8, APPENDIX 8-1
Schedule: B-2
Titfe: Adjustments to
Test Year Rate Base
EhpIanation: Schedule showing pro forma adjustments to test year original cost or projected original cost rate base detaiIed by adjusbent
number and account.
(1)
Line
NO.
I -
2
3
4
5
6
7
13)
(4)
(51
#
#
Pro Forma
Pro Forma
Pro Forma
Pra Forma
Total
Adjustment
Adjustment
Adjustmcnt
Adjustment
Pro Forma
Description
No. RB-1*
NO. m-2.
NO. RB+*
NO, RB-#*
Adjustments (A3
Gross Utility Plant in Service
(by detaired plant account (3##),
subtotded by function)
Accumdated Depreciation
(by detnikd p h t account C3##),
subtotded by function)
Plant Held for Future Use
(by account, subtotaled by function)
Construction Work in Progress (a)
(by detaiIed plant account (3##),
subtotaled by function)
Working Capital Assets (b)
(total for each adjustment)
Other (SpeciQ)
(by account)
Total Rate Base Adjustments
>
"Reflects rate bast! components of Pro Forma Adjustments which may also contain operating income adjustments.
R Schedules
(a] B-8
(113 B-4
Supporting schcdulels) to provide amounts by subaccounts
(including detaiIed pIant accounts)
Others as needed
Page 1 of I
SECTION 8, APPENDIX 8-1
Schedule: B-3
Title: Derivation of Test
Year Rate Base
Exolanation:
Schedule showing derivation of test year rate base.
(1)
(2)
(31
(4)
(5)
ActuaI Amount per
Trial Balance at
Adjustments
End of Historid
for Projected
Total
Line
Portion of
Portion of
Test Year
NO.
Description
Test Year (a)
Test Year+
(Col. 3 + Col. 4) (A)
Gross Utility Plant in Service
(by detailed pIant account (3##3,
subtotaled by function)
Less: Accumulated Depreciation
(by detailed plant account (3##),
subtotaled by function)
Net Utility Plant in Senice
PIant Held for Future Use (b)
(tota1 only)
Construction Work in Progress (c)
Coy detailed pIant account (3##),
subtotaled by function)
Working Capital Assets (E)
(total only)
Other (Spccifj) (d)
(totals only)
Total Rate Base
Use this column only if the test period is partially projected
SUPPOM 'nz Schedulq
(a) s i 7
(b) B-7, if needed
(c) E-8
(d) B-IO
Supporting scheduIe(s) to provide
amounts by subaccounts (including
detailed plant accounts)
Others as needed
Becar> Schedules
(3) B-4
(A) B-I
Page I of 1
SECI'ION 8, APPENDIX 8-1
Schedule: 13-4
Title: Calculation of Working
Capita1 Assets
Explanation:
Schedule showing calculation of working capital assets necessary to provide utility service. Column 6 should include only asset accounts that meet the following
criteria: (I) is necessary for providing utility service; (2) is not induded elsewhere in rate base; (3) does not accrue income thnt is not included in operating
revenue. [NOTE Working capital may be calculated using either method 1 or ZI below; however, regardless of method chosen, information required for method I
shall be supp1ied.l
I.
c11
(2)
(3)
141
I51
16)
E71
(8)
(9)
Line
Account
end of
Average (J3)
13-Month
Other
Adjustment
w a
(AI
Adj. Needed to
Balance at
Achieve 13-Month
Other
Pro F o r m
Adjustment (B)
Ref. No.*
(Col. 6 + Col. 7)
No.
Number
Account TitIe
Test year (a)
(COL 6 - COL 4)
Average (a)
TotaI
2
I
.
Indudc one of the forlowing reference numbers for each adjustment: (I) - Non-utility, (2) - Provided for elsewhere in the Cost of Service, (3) - Interest-Bearing and income not
induded in operating revenue, (4) - U-Month Average is not representative of normal account balance. If reference number (4) is given as a reason, supporting schedule
should be used, unless zero or end of year balance is used. AdditionnI reference numbers can be ridded if needed.
uortmg Schedules
la) B-s
Others as needed
Bema Schedules
(A) l3-1
(B] B-2
Provide the summary results nnd main components of II fully-developed lead-lag study including &supporting
workpapcrs. A fully-developed lead-lag study includes both
working capital provided/required by operations (based on leads and lags in rcvcnue and expense accounts) &working
capital provided/requircd that is reflected in certnin
balance sheet accounts not encompassed by the leads nnd lags. The results of the lend-lag study should be presented as two amounts: working capital provided and working
capital required. Working capita1 required represents R rate base asset, and should be presented ns a component of rate base in lieu of the average working cnpital assets.
Working capita1 provided represents a funding source and should be presented ns n component of capital structure in lieu of average zero-cost liabilities.
SECTION 8, APPENDIX 8-1
Schedulc:
B-5
T h k Averam Working Capital
ABIpct Account Bnlancea
E5rplmatIon: Schedule showing I d a m for all ass& other than plant accounts bysubaecount forthe u months ending with tlie Last month ofthe tpst year. Subaccount U p t r o w should p d d e a detartd d-on
ofthe purpwe of thesubamunt,
luL1I: e*arnpIes ifneeded
I.-
utle m.
&of
Endof
h d o f
Endof
Endof
Kndof
HndoF
h d o l
h d o f
Endof
Endof
Endof
F.nd of
u-Month
No.
NO.
Aceountatle
Ten Year
Month 1
Month 2
Month R
Month 4
Month 5
Montb 6
Month 7
Month 8
Month 9
Month IO
Month ii
Test Year (aHA)
A t m e [A)
11.
Acet
No.
Account Xtlc
Account Description
SECTION 8, APPENDIX 8-1
Schedule: B-6
TitIe: Non-Utifity Property and
Entertainment Facilities
Explanation: List of all non-utility property and entertainment facilities held by utility. This schedule is not required unless the Company is proposing to
include some portion of these items in its cost of senice,
(1)
(21
13)
(41
(51
(63
Actual Amount per
Trial Balance at
Adjustments
End of Historical
for Projected
Total
Test Year
Line
Portion of
Portion of
NO,
Account No.
Type of Property
Test Year (a)
Test YeaP
(Col, 4 3. Col. 5)
Total (A)
* Use this column only if the test period is partidy projected.
Supportinn Schedules
(4
E-17
Others as needed
Page 1 of I
SECHON 8, APPENDM: 8-1
Schedule: B-8
T j k Scheduleof
Construction Work
in Progress
Explanation: AschcduIe of individual construction projects, grouped by function, that support the test year amount of CWIP included on Schedule B-3 and propmetiadditions to Gross PIant on
Schedule E-2. Subtotalsshould be included for each function. All projects under $500,000 may begrouped by function by Major Gas and Electric utililics and projccts under
$ao,ooo may be grouped by function by Non-Major utilities.
(1)
(2)
I31
(4)
(51
(6)
(7)
(81
Project
Date of Last
Date of Projects to
Completion and
and included in
of Completed
Identifying
CWIP at end of
Construction
be Started in Pro
Inclusion in Gross
Gross Plant in Pro
Projects not
Number
Dcscription of Construction
Test Year (A1
Activity
Forma Year
Plant
FormaYeaf (B)
included in b l . 7
Projected Start
Projected Date of
CWIP completed
Projected Final Cost
Total
1
(a)
l b a & h d h
(A1 B-3
(B) B-2, F-2.3 forAECC
Page i of I
Schedule: B-g
Schedule of Retircment
Work in ~ g r e a s
Wlanntion:
Aschedule of individual retirement projects at the end of the test year and projected in the B p p h p a r , subtotaled by function. All projects under $500,000 may be grouped by
function by Major Gas and Eleciric utilities and projects under SGo,ooo may be grouped by function by Non-Major utilities. Provide details of the cost of remom1 and/or salvage.
(11
t21
(31
(41
151
(61
(7)
(81
Projected Final Cost
Project
Date of Projects to
Projected Date of
R&rement/RWIP
of Completed
Identifying
RWIP at end of
Date of Last
be Started in Pro
Itetiremcnt/Project
completed in Pro
Projects not included
Number
Description of Retirement
Test Year*
ACtEty
Forma Year
Completion
Forma Yes? (A)
in Col. 7
Projected Start
TotaI
1
As needed
llKmwd&
(A) B-2, P2.3 for AECC
Page 1 of 1
SRCXTON 8, APPENDYX 8-1
Schedule: B-IO
Acqubidon
Adjustments
Explanation: Schedule showing nU acquisition adjustments and the
related annual amortization amounts.
t31
(4)
(51
(6)
(71
Acquisition Adjustment
Actu~l Amount Der
TriaIBalance&
Adjustments
End of Historical
for Projected
Total
Line
A m t
Acquisition
Portion of
Portion of
Test Year
-
No.
Number
Desuiption
Date
Tat Year (8)
Testyear*
(&I. 5 + Col. 6)
+ Use these columns only if the test perid is partially projected
(a) E-17
Others as needed
Bwmhdlh
0
B-3
(B) Ci (if applicable)
Page 1 of 3
SECTION 8, APPENDIX 8-1
Schedule:
B-10
Acquisition
Adjustments
Explanation: Schedule showing all acquisition adjustments md the
related annual amortization amounts.
(1)
(2)
(3)
(1x1
(12)
(13)
Annual Amortization
Actual Amount per
Trial Balance at
Adjustments
Knd of Historical
for Projected
TOM
Line
Account
Portion of
Portion of
Test Year
-
No.
Number
Description
Test Year (a)
Testyear'
(&l* 11 + cal. 12)
" Use these columns only Kthe test period is paddy projected.
(a) E17
Othem as needed
3 m a h d d B
0
B-3
(8) GI
(ifapplicable]
Page 3 of 3
Schedule
GI
c-2
G 3
G4
c-5
G6
G7
C-8
cs
Gio
GI1
G12
ARKANSAS PuBucsmVIcE COMMISSION
SEcllON 8, APPENDIX 8-1
Description
Test Year and Pro Forma Year Statement of Utility Operating Income
Adjwents to Test Year Statement of Utility Operating Income
Derivation of Test Year Statement of UtiIity Operating h e m e
CalcuIation of Percentage of UneolIectible Aecounts and Forfeited Uiounts
CalcuIation of Revenue Convetsion Factor
Other Expenditures
Advertising and Marketing
Taxes Other than InmmeTaxes
lnvestment Tax Credits
Accumulated Deferred IncomeTaxes
Calcdation of Current hmme Tax EKpense
CaleuIation of Deferred Income Tax Expense
SErnON 8, APPENDIX 8-1
Schedule:
E1
Title: Test Year and Pro Forma
Year Statement of Utility
Operating Income
Explanation: Schedule showing test year and pro forma year statement of utility operating income
(11
(21
E31
(41
(51
Acct
at end of
Pro Forma
NO.
Description
Testyear (a)
Adjustments lb)
Year (A)
Amount
Operating Revenue:
by rate class
Total Sales Revenue
Other Operating Revenue
Total Opemting &venue
Operating Expenses:
by account, subtatded by function
Total Operating Expense
Net Utility Operating Income
S U D D O ~ ~ ~ U P
Schedules
(a) G3 if test year includes projections; E47 if entirely historical
Ib3 G2
SECTION 8, AFPfzNDIX 8-1
Schedule: G2
mls AdjuPbnenLstaT~Ym
Statement of Utility
operating Income
Schedule showing adjustments to the test year statement of utilily opmating inmme by aemunt and by adjushnent. Do not include adjustments for
hplanation: proposed rate changes on tbissehedute. Adjustments for pro&
rat= chanwshould h shown on Schedule H-1.
(1)
(2)
(3)
(41
(4
Amt.
Adj.
MI.
Adj.
Total
NO.
Desaplion
No.IS-1'
No. 1%'
No. IS-#'
Adjustments (a)(A)
Total Sals Revenue
Other Operating Revenue
Total Operating Revenue
operaww==:
by amunt, subtotaled by function
Total Opmadng Estpense
Net Utility Operating Income
* R e i l e O p t i n g Income components of Pro Forma Adjustmentswhich may also contain Rate Base adjustments.
(a) Asneeded
Schedule: G 3
DenvationofTestYear
Statement of Utility
Operating Incomc
Explanation:
Schedule showing the derimtion of projected Myear statement of ohlty operating inmme from 6nandal records of the Company
by acmunt, subtotaled by functioa This schedule is not necessary iranentirelyhiston’cal~tyearis~ingused.
(3)
(41
(51
A
d
Amount per
Anjected A d t y
Trial Balance for
Total
OPeratingRevenrre:
by rate class
Total Sales Revenue
other OpeFating Revenue
Total Opating Revenue
0perating;ExpenSes:
by account. subtotaled by function
Total Opemthg Estpense
Net Wity Operating Incomc
Schedule: G4
Title:
Calculation of Percentage
of Uncollectible Accounts
and Forfeited Discounts
Explanation:
Schedule showing the gross jurisdictional operating revenues and the amount of uncollectible accounts written off and forfeited discounts, if collected, by rate
class for the test year and the Iast four (4) non-overlapping fiscal years. Amounts in Column 4 should be net write-offs (gtoss write-offs minus recoveries), not
provision for expense in income statement. If test year is partially projected, use five (5) preceding non-overlapping fiscal years.
(13
12)
13)
(41
(5)
(6)
(7)
Arkansas
Arkansas
Jurisdictional
Arkansas
Forfeited
Jurisdictional
UncolIectibles
Uncollectibles
Jurisdictional
Discounts
Col. 3) (A)
Line
Operational
Written off Wet
Ratio (Col. 4 /
Forfeited
Ratio (Col. 6 /
No.
Description
Revenues
of Recoveries)
Col. 3) (A)
Discounts
1
FiveYearTotaI by Rate Class
2
Rate Class
3
Rate Class
4
5
6
7
8
9
10
11
12
16
17
18
Test Year (or Prior Year) Total by Rate CIass
Rate Class
Rate Class
PriorYearTotaI by Rate Class
Rate Class
Rate Class
Prior Year TotaI by Rate Class
Rate Class
Rate Class
Prior Year Total by Rate CIass
Rate Class
Rate Class
PriorYearTotal by Rate CIass
Rate Class
Rate Class
As needed
Page i of i
Schedule: G 5
cafculation ofRevenue
ConVeFsion Factor
Explanation:
Schedule showing incremental taxes and uncollectible amounts on incremental operating revenues and the development of a
revenue conversion factor by rate class.
14
[31
(41
(51
(6)
[Rate
[Rate
[Rate
D d p t i o n
Total
class]
CIaSs]
am]
A r h w s Corporate Tax Kate
Federal Corporate Tax Rate
Composite Tax Rate (1)
Uncollectible Accounts Ratio (a)
Forfeited Dkcounts Ratio (a)
Rwenue Conversion Factor (2) (a
CompositeTax Rate = LI + (l-Ll)(h)
Revenue Conversion Factor* = I / ((i-Ia)*(i-I4+&))
Forfeited Discounts Ratio iP not required in Revenue Conversion Factor
B!wuM&&
[A) A-1, E 1
Page161
SECI'ION 8, APPENDIX 8-1
Schedule: G6
Title:
Other Expenditures
Explanation: Disclosure of all expenditures in support of or membership in social, recreational, fraternal, religious
clubs or organizations, Chambers of Commerce, and civic associations, Iobbying or charitable
contributions which are included in the test year utility operating expense. Include these expenditures
for the utility, as well as the service company or other affiliate, if inchded in test year uliIity operating
expense.
(1)
14
(441
(5)
Actual
Projected
Test Year
Portion of
Line
Account
Booked
Test Year
No.
Number
Expenditure Description
Amount
A m O u n t
TOTAL
Sutmortina Schedules
As needed
13)
Recap Schedules
As needed
Page 1 of 1
SECTION 8, APIPENDTX 8-1
Schedule:
Advertising and Marketing
Explanation: Disclosure of all expendihlres for advertising or marketing which are included in the test year utility operating
expense. Indude any of these expenditures for the utility, as well as the service company or other affiliate, if
included in test vear utilitv onerathe mense.
(1)
(21
el
E41
(5)
ACtUaI
Projected
Test Year
Portion of
Line
Amount
Booked
Test Year
No.
Number
Expenditure Description and Purpose
Amount
Amount
TOTAL
,Kecao Schedule
E1
SECTION 8, APPENDlX 8-1
Schedule: 42-8
Title: TaxesOther
than Income Taxes
Explanation: A schedule showing, by major category and state, all taxes other than income charged to operating
expense for the test year and aro forma war.
(1)
Line
No.
1
2
3
4
5
121
I31
[41
(53
Subaccount
Pro Forma
Number
Description
Test Year (A)
Year (A)
Ad Valorem Taxes (by state)
FICA
Unemployment Taxes
mer
Total
SuDaortinpl Schedules
AS needed
Recap Schedules
(A) c-1
Page iof I
SECTION 8, APPENDIX 8-1
Schedule:
C-9
Title: Investment Tax Credits
Explanation:
A schedule showing the calcuIation of the total company hvesbnent Tax Credits W C ) realized in the test
year and pro forma year and ratable amortization of accumulated investment tax credits to operating
income.
I.
Indicate option applicable for ratemaking purposes.
2
3
4
5
(3)
(4)
Pro Forma
Description
Testyear
Year
ITC recognized in the current year (A)
Ratable portion of Post-1970 accmuhted
deferred hv&ment tax credib (Credit) (A)
Total Post-ig70 accumulated deferred
inveshent tax credits (Credit) (B)
Ratable portion of Pre-197.1 accumulated
deferred inveshent tax credits (A)
Total Pre-1971 accumulated deferred
invesbent tax credits (SI
SUDPOrh *m
Schedules
As needed
Recar> ScheduIes
(A)
G.1
(I31 D-5.1, D-5.2,
D-5.3, D-1.1,
D-1.2, D-1.3
SECTION 8, APPENDIX 8-1
Schedule:
Gio
Title: Accumulated Deferred
Income Taxes
Explanation:
A schedule showing the total company balances of AccumuIated Deferred Income Taxes (ADIT) as ofthe end of
the historical test year or the historid portion d a projected test year and pro f o m year end. Further,
distinguish between depreciationdated ADIT and non-depreciation dated ADIT.
(1)
(2)
(3)
(4)
Balance at and of
Balance at end of
Line
historical portion
Pro Forma
NO,
Description
of Test Year
Year
I
Depreciation related ADl" - Federal
2
Non-Depreciation dated ADIT - Federal
3
Depreciation related ADR- State
4
5
Total ADIT
Non-Depreciation reIated ADlT - State
Supportine: Schedule
Other as needed
RecaD Schedules
D-5.1, D-5.2,
D-1.3
D-5.3, D-1.1, D-LZ,
Pageiofi
SECTION 8, APPENDIX 8-1
Schedule: Gii
Title: Calculation of
Current Income
Tax Expense
Explanation:
A schedule showing the calculation of current federal and state income taxes charged to operations
for the test year and pro formq year.
(13
Line
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
35
16
17
18
19
20
21
22
23
24
(2)
(3)
(4)
Pro Forma
1) es c n p ti o n
Test Year
Year
Revenue (a)
O&M Expenses (a)
Depreciation (a)
Taxes Othcr than Income Taxes (a)
Income Before Income Tax & Interest
Adjustments to Inoome
Additions
Deductions
Taxable Income
State Tax CaIcuIation
Taxable Income
State Adjustments (Spec%)
State Taxable Income
State Income Tax (before credits)
State Tax Adjustments (Specify)
Total State Income Tax (A)
Federal Tax CalcuIatioo
TaxabIe Income
Federal Adjustments (Speci@)
Federal Taxable Income
Federal Income Tax (before credits)
Federal Tax Adjustments (Specify]
Total Federal Income Tax (A)
Total Current Income Tax
Supporting Schedules
la) c-1
Others as needed
Recap Schedules
(A) GI
Page 1 of 1
SECTION 8, APPENDIX 8-1
Schedule:
C-12
Title: Calculation of
Deferred Income
Tax Expense
Explanation:
A schedule showing the calculation of deferred income tax expense. Amounts in the Credit columns should be identified as a turn-around of past
(1)
(2)
(31
141
i53
(6)
(7)
(8)
Line No.
Description
Debit
Credit
Net
Debit
credit
Net
Pro Forma Year (A)
Test Year (A)
1
2
Tax Depreciation
3
Other (Specify)
4
Deferred State Income Tax Expense
Total Deferred State Income Tax Expense
5
6
Tax Depreciation
7
Other (Specify]
8
Deferred Federal Income Tax EKpense
Total Deferred Federal Income Tax Expense
Suaaortinv Schedulq
As needed
€QG&h&&
(A) G I
Page 1 of 1
ARKANSAS PUBLIC SERVICE COMMISSION
SECTION 8, APRENDIX 8-1
schdulc
D-1.1
D-1.2
D-14
D-1.4
P2J
D-22
D*3
D3.1
D-3.2
e3.3
D-4
D-5.1
D j . 2
n-5.3
D-G.1
D-6.2
D-6.3
D-7
Description
Cost of Capital - Per BoolrsTest Year
CostofCapital - PmjectedTestYear
Cost of Capital - Pm Forma Year
Cost of Capital -Coops
Cost af hng-Term Debt - Per BaohTeSt Year
Cost of Iang-Tcnn Debt - Pmjectcd Tcst Ymr
cost of Iang-Tcrm Dcbt - Pro Forma Year
Cost of P r e f c d Stmli - Per Books Test Year
Cost of Pdcrred S t d - Projected Test Year
cost of Prefcrred Stock * Pm Forma Year
cost of Common Equity
Cwt of Othcr Qpital Itcms - Per BooksTest Ymr
Cost of Othcr Capital Itcms - Projected Test Year
Cost of Other Capital Items - Pm Forma Year
Calmtation of Current, Accnied. and Other Liabilities
Liability Account Balances
Intcm Bmring Liabilities’ Expense Information
Admntrrs for Construction and Contributions in Aid of Construction
SECTION 8, APPENDIX 8-1
Schedule: D-1.1
Title: Cost
of Capi€al- Per Books
Test Year
ExpIanation: Schedule showing elements of actual total company capital structure and the related costs
at the end of the historical test year. Schedule D-1.1 should only be completed if the company is fling 12
months of actual historical test year data.
Per Books Test Year as of mm/dd/yyyy
(21
(3)
(41
Line No.
Description
Amount (a)(A)
Rate 54 (c)
1
2
3
4
5
6
7
8
9
10
11
Long-Term Debt
Preferred Stock
Common Equity
Accumulated Deferred Income Taxes
Pre-1971 ADITC
Customer Deposits
S hort-TermlInterim Debt
Current, Accrued, and Other Liabilities
Capital Leases
Other Capital Items
POSE-1970 ADITC
12
Totals
fil
SuPPortin~ Schedules
(a) E-1
(b) Total Amount must match Schedule E 1
(c) Rates must be adequately cross-referenced to applicable D schedules
Recap Schedules
(A) D-1.3
Page I of I
SECTION 8, APPENDIX 8-1
Schedule: D-1.2
Title: Costof
Capital - Projected Test Year
Explanation: Schedule showing elements of actual total company capital structure and the related costs at the end of the projected test year, Schedule
D-1.2 should only be completed if the company is filing a partially projected test year.
Projected Test Year as of mm/dd/yyyy
(3)
(4)
k51
(6)
Amount (a)
Adjustments for Projected
Amount Projected
Line No.
Description
Per Books
Porkion of Test Year
TestYear (A)
Rate % (c)
1
2
3
4
5
6
7
8
9
10
11
Long-Term Debt
Preferred Stock
Common Equity
Accumulated Deferred Income Taxes
Pre-1971 ADITC
Post-1970 ADITC
Customer Deposits
ShortTerrn/Interim Debt
Current, Accrued, and Other Liabilities
Capital Leases
Other Capital Items
Supporting ScheduIq
(a) E-I
(b) Total Amount must match Schedule 15-1
(c) Rates must be adequately cross-referenced to applicabIe D schedules
Recan Schedules
(A) D-1.3
Page I of 1
SECTION 8, APPENDIX 8-1
Schedule: D-1.3
Cost of Capital -
Pro Forma Year
Explanation: Scheduleshowing elements of actuaI total company capital structure and the related costs at the end of t h e m -year.
Amoiint
Amount
Line No.
Description
Forma Year (a)
Adjustments
Pro Forma Year
(Amountflotal)
Rate % @)
(Col. 6 x Col.7)
Pro Forma
End of
Proportion
Weighted Cost 96
Beginning of Pro
1
a
3
4
5
6
7
8
9
10
11
12
tong-Term Debt
Preferred Stock
Common Equity
Accumulated Deferred Income Taxes
PR-1971 ADITC
Post-1970 ADITC
Customer Deposits
Short-Term/lnterim Debt
Current,Accrued, and Other Liabilities
Capital Leases
Other Capital Items
Totals
(a) D-i.xorD-1.2
(b) Rates must be adequately cross-referenced to applicable D schedules
lkw&h&k
(A) A-1
SECTION 8, APPENDIX &-I
Schedule: D-1.4
Title: Costof
Capitd- Coops
Explanation: Schedule showing cost of capital for Cooperatives.
I.
(11
(23
(3)
Description
Actual Amount
Line No.
Long-Term Debt (a)
Membership Equity (a)
Customer Deposits and Other Capital Items (a)
Test Year Principal Payments
Test Year Interest Payments
SECTION 8, APPENDIX 8-1
Test Year Times Interest Earned Ratio
Calendar Year Times Interest Earned Ratio
Calendar Year Times Interest Earned Ratio (most recent prior three years)
IT.
10
Requested Times Interest Earned Ratio
11
Requested Return Amount (A)
m.
12
Detailed Calculation and Explanation of Requested Return Amount in 11. above.
rv.
13
Explain the details of the cooperative's capital credit rotation policy,
V.
14
Explain the details of the cooperative's equity management plan.
Sup p o rti nE S ch e d u l ~
(a) E-I
As needed
Recap Schedules
(A) A-2
Page 1 of 1
SECTION 8, APPENDIX 8-i
Schedule: D-2,i
Cost of hng-Term
Debt - Per Books Test Year
-lanation:
Schedule showing computation of cost of total company long-term debt at thc cnd of the historid test year. Schedule D-2.1 should only be complcted if the company is filing iz
months of actual historical test year data.
Per Books Test Year as of rnrn/dd/Vyyy - Lnng-Term Debt by Issue Including Current Maturitia
(11
(21
(31
(4)
(5)
(6)
171
(81
(9)
(10)
(111
Description
Amount
Gain/hss on Ileac-
Pmccds
Stated
Interest
Net DisclPrem
Cost
Unamortized Net
Disc/Prcm/&cp,
Net
AnnuaI
Amortization
Annual
Line No.
of Dcbt
Issue Datc
Maturity Date
Outstanding (a)
quired Debt Accts (a)
(Cot 5 +/- Col. 6) Rate %
(Col. 5 K CoI. 8)
&Expense
[Col. 9 +/- CoL io)
I
2
3
4
5
6
7
8
9
10
Totals
11
Embedded Cost Rate -
(CUI. 11 total / &I. 7 total)
(A)
Page 1 of I
Explanation: SehedulerhowinR amputation of oost of total cornmnyfonn.term debt at the end of the projected test year. Schedule D-2.2 should only be mmpleted ifthe company la 13Iw a pxthlly p rnjded tcst yar.
Pro]eddTestYear as ofmm/dd/yyyy- Long-Term Debt by Issue InJudIng Currrnt Maturities
(1)
(4
0)
(4)
[SI
cp,
(7)
(8)
(9)
(10)
(11)
(12)
[o)
Unamortued Net
Net Procoeds
projected
hojected
Amount
Dk/Preml*cp,
Net
Adjustments for
Pmjeued
Wted
Annual
Amorttzation
Annual
lkscdptlon
LMue
Maturity
Oulstandhxpcr
GaLlLossonReac-
hoeeeds
ProJeddPortion
M Y a r
Rate%
Interrst
Net DWPrern
cart
Ilnewo.
OfDebt
Date
Date
Books (a)
qiifred Debt Aceta (a)
(Col. 5 t/- Q1.6)
of Test Year
(&I.
7+/-cO1.8)
(&I.
9 x col.10)
& Brwnse
(&I.
11 +/- col. 12)
1
0
9
4
5
6
7
B
9
10
11
Totals
SECIXON 8, APPENDIX 8-1
ScheduZe: D3.1
Title:
Cost of Preferred Stock -
Per Books Test Year
Explanation: Schedule showing computation of total company cost of preferred stock at the end of the historical test year, Schedule D-3.1 should only
be compIeted if the company is filing 12 months of actual historical test year data.
Per Books Test Year as of mm/dd/yyyy
(21
(3)
(41
(5)
(61
(71
Dividend
Requirement
Shares
Line No.
Description
Issue Date
Amount (a)
Rate X
((201.4 x Col. 5)
Outstanding
7
8
9
Subtotal
DiscountlPremium (a)
Total
Supportim Schedules
(a) E-I
Embedded Cost Rate (A)
(Col. 6 total / Col. 4 total)
Recap Schedules
(A) 1)-1.1
Page I of I
SECXION 8, APPENDIX 8-1
Schedule: Dg.2
Cost of Preferred Stock-
Projected Tes t Year
Explanation: Schedule showing computation of total company cost of preferred stockat the end of the projected test year. Sclicdule D3.2 shoald onlybe completed if the company is
filinR a partiaIly pmjccted test year.
Projected Test Year as of m m / d d / w
(1)
(2)
(31
(41
(SI
161
(7)
(8)
(91
Adjustments for
Amount
Dividend
Amount:
Projected Portion
Projected Test Year
Requirement
Sham
Line No.
Description
Issue Date
Per Book (a)
ofTest Year
(Col. 4 +/- col. 5)
Rate %
(Col. 6 x Col. 7)
Outstanding
1
2
3
4
5
6
Subtotal
7
Discoiint/Premium (a)
8
Total
9
Embedded Cost Rate (A)
(Col. 8 total / Col. 6 total)
Page I of 1
SECTION 8, APPFNDIX 8-1
Schedule: D3.3
Title; Cost of Preferred
Stock- Pro Forma Year
Explanation: Sclieduleshowing computalion of total company cost of preferred stock at the end of the g~ fimu year.
. .
Amount
Amount
End of
Dividend
Beginning of
Pro Forma
Pro Forma Year
Requirement
Shares
Line No.
Description
Issue Date
Pm Forma Year (a)
Adjustments
(Col. 4 +/- col5)
Rate x
(CoI. 6 x Col. 7)
Outstanding
.l
2
3
4
5
6
Subtotal
7
I)iscount/Premium
8
Total
9
(a) D-3,i or D-3.2
Embedded Cost Rate (A)
(Col. 8 total / Col. 6 total)
RecaDSchedules
(A) D-1.3
Page 1 oil
Explanation: Summary of mndm-om on the required rate of return on common equity.
SECTION 8, APPENDIX 8-1
Schedule: D-5.1
Per Books Test Year
Cost of Other Capital Items -
Explanation: Schedule showing other elements of actual totd company capital structure and the related costs at the end of
the historical test year, Schedule D-5.1 should only be completed if the company is filing 12 months of actual historical test
year data. Schedule D-5.1 should include other elements of total company capital structure and the related costs not shown
on Schedules D-2.1, D-3.1, and D-4 and should provide the same level of detail as shown on those schedules. ADITC should
be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock, common
equify) in Schedule D-1.1.
Per Books Test Year as of mm/dd/yyyy
13)
(41
Line No.
Description of Item
Amount (a)[A)
Rate %
1
2
3
4
5
6
7
8
Accumulated Deferred Income Taxes (b)
Pre-1971 ADITC (c)
Customer Deposits
Short TerrnlInterim Debt
Current, Accrued, and Other Liabilities
Capital Leases
Other Capital Items
Post-1970 ADITC (c)
g
Total
Supporting Schedules
(a) E-i
(b) c-10
(4 c-9
Recap Schedules
(A] D-1.1
Page I of 1
SECJXON 8, APPENDXX 8-1
Schedule: D-5.2
Title: Cost of Other Capital
Items - Projected Test Year
Explanation: Schedule showing other elements of actud total company capital structure and the related costs at the end of the projected test year.
Schedule D-5.2 shodd onIy be completed if the company is fiIing a partialIy projected test year. Schedule D-5.2
should include other elements of totd
company capital structure and the related costs not shown on Schedules D-2.2,
D3.2,
and D-4 and shouId provide the same leveI of detail as shown on
those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock,
common eauitvl in ScheduIe D-1.2.
Projected Test Year as of mm/dd/yyyy
(31
(41
k5)
(6)
Adjustments for
Amount (A)
Amount
Projected Portion
Projected Test Year
Line No.
Description of Item
Per Books (a)
of Test Year
(Col. 3 +/- COI. 4)
Rate %
Accumulated Deferred Income Taxes (b)
Pre-1971 ADITC (c)
Customer Deposits
Short Term/Interim Debt
Current, Accrued, and Other Liabilities
Capital Leases
Other Capital Items
Post-1970 ADITC (c)
g
Total
-sortinn
Schedules
(a) E-r
(b) GI0
(4 c-9
Recan Schedulq
(A) D-1.2
Page I of I
SECTION 8, APPENDIX 8-1
Schedule: D-5.3
Title: Cost of Other Capitd
Items - Pro Forma Year
Explanation: Schedule showing other elements of actual total company capital structure and the related costs at the end of the pro form year, Schedule D-5.3
should inchde other elements of totnl company capital structure and the related costs not shown on Schedtiles D-2.3, D-3'3, and D-4 and should provide the
same level of detail as shown in those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt,
preferred stock, common equity) in Schedule D-i,g,
Pro Forma Year as of mm/dd/yyyy
(3)
(4)
(51
(6)
Amount (A)
End of
Amount
Beginning
Pro Forma
Fro Forma Year
Line No.
Description of Item
Pro Forma Year (a)
Adjustments
(Col, 3 +/- Col. 41
Rate %
Accumulated Deferred Income Taxes (b)
Pre-lgn ADITC (c)
Customer Deposits
Short Termlhterim Debt
Current, Accrued, and Other Liabilities
Capital Leases
Other Capital Items
Post-1970 mmc (C)
9
Total
~ t l D D O r h
'ng Schedu leS
(a) D-5.1 or D-5.2
(b) GI0
(4 c-9
-
(A) D-1.3
Page 1 of 1
SECXION 8, APPENDIX 8-X
Schcdulc: D-4.1
Calculation of Current,
Accrued, nnd Other Liabilities
l3planation: Scltedulesliowing ~11culatIon of current, accrued, andother liabilittes starling with thesiibaccount balancmof dl liabilitla not included In Schediiles D-2, D-3, and D-4 at the cnd of the test year;
adjustinR to ig-month avmges; rtnd making additional adiustments needed to mitlt In thesourceof funds to the mmpanv not atovided for etservhcn! in thccost ofsewice.
I. LIAl3ILI'IYSUBACCOUNTS
(1)
(21
(3)
(4)
0
(61
(71
(81
Account
Balancc at cnd
A v e q e
13-Month
Adjustment
Adjustment
Pm Forma
Number
Account Tilh
ofTest )eat (A)(aI
(cot. .5 " col. 3)
Avcra~c (a)
RefeFencc No:
CAOL (D)
Adj. Ncdcd to
Achieve i3-Month
Total
Include oneof the folloriing reference numbers for each ndjilstmcnt: (1) - Provided for elgewheFe In the Cost ofSenk, (2) - Intercst-Bearing, (3) - 13-Monlh Awmge Is not rcpmcntatiwof normal
account balance. If reference number (3) is gian as a w o n , n supporthgschedde should be used itnless zcm or cad of year balance Is used. Addittonal refcrcnccs can bc used if needed.
7
(n) D-6.2
Others ILS needed
Remp Schedulcs
(A) D-1.1, D-1.2, D-1.3, asapplidle
(B) D-1.3
Note i
Please ptwtde thts informatton regardless of the mlciilation of\tmtWng capital (Le, thedcuhtion ofwrkhg upihl resulting from a fulIy~ew!oped lead-lag study can besubstituted for current,
accrucd, and other Iiabjllties that are e n m n m c d bv the lmd-Ian stud%*, includfnp. workinr: capttal pm+ded bv non-utiljtv owntionsl.
Page 1 o f I
D-6.2
SIZCIION 8, APPENDIX 8-1
Schedule:
D-7
Title; M v m c e s for Construction
and Contributions in Aid
of Construcdon
Explanntion:
List nfoutstandingad~;mcesforwnst~ction
and wutributions In nId of construction at end of tbe historid portion of the test year and aplaaation of companypoIicy.
I.
List of Advancs For Construction
13
(2)
(3)
(41
(5)
(6)
Advanced by
Scbeduled
Subaccount
or h t o m c f s
Date
Refuad Date
Number
Subaccount Tine
Account No.
Amoullt
Kecorded
Total (A)
If. Explain company policy for requiting, holding, and returning a h n w s for construction.
111. Total Contribiithmsin Aid dConstruEtlou
(1)
(21
(3)
(41
(5)
(6)
(7)
Balance at
Subamunt
Beginning of
Test
End Ymr
of
Balance at
Number
Subaccnuut Title
Test Year
Additions
Retlrernents
Other
IV. Explain mrnpsny policy for Fequiriug contrlbntIons In aid olwnshctton.
ARKANSAS PUBLIC SERVICE COMMISSION
SECI'ION 8, APPENDIX 8-1
E. FINANCIAL STATEMENTS AND S T A T I ~ C A L
SCHEDULES
Schedule
E1
E2
E-3
E-4
E-5
E-6
5 7
E-8
E9
E10
B U . 1
E-11.2
E-12
E-13
E-14
E16
E45
E-17
Descriation
Balance Sheet -Total Company
Income Statement - Total Company
Other Income and Deductions
Adjustments to Other Income and Deductions
Audited Financial Statements
Standard Journal Entries
Reserved for Future Use
Reserved for Future Use
Chart of Accounts
Organizational Chart
Per Book Billing D&erminants and Revenues - Test Year
Billing Determinants - Pro Forma Year
Operating statistics
Other Operating Statistics
Calculation of AFUDC
Cushion Gas Storage
Working Gas Storage
Trial Balance
Additional Requirements:
Any utility which is a wholly-owned subsidiary of another
company should also provide the information required by
Schedule E-I for the parent corporation on a stand-alone basis.
SECTION 8, APPENDM 8-1
Schedule: E-I
Balance Sheet -
Total Company
Explanation: Schedule showing the balance sheet by account for the end of the historical test year or the end of the historical portion of a partialIy projected test year. Any
utility which is a wholly-owned subsidiary of another company should f s o provide the information required on this schedule for the parent corporation on a
stand-alone basis.
Line
Account
Account
-
NO.
Number
Descripton
Amount (A)(a)
Number
Description
Amount (A11aI
1
Currcnt Assets
Current Liabilities
3
Total Current Liabilities
4
5
Long-Term Debt
6
7
8
Total Long-Term Debt
9
11
13
14
15
16
17
18
19
20
21
22
23
2
10
I2
Deferred Credits and Otlier Liabilities
24
Total Current Assets
Otlier Property and Investments, at Cost
Property, Plant and Equipment
Total property, plant and equipment
Less accumulated depreciation -
Net Property, PIant and Equipment
Deferred Charges and Other Assets
Total Deferred Charges and Other Assets
Total Assets
I
7
Total Deferred Credits and Other LiaLiIities
Stockholders' Equity
Total Stockholders' Equity
'Mal Liabilities and Stockholders' Equity
*
-
D-1.1 coops,
(A) B-x or E 3 if partially projected test year is used,
6 8 , D-1.1,
F-1.1, p-1.2
Page 1 of 1
SECI'ION 8, APPJ3NDlX 8-1
Schedule: E-2
Title: Income Statement --
TotaI Company
Explanation: Schedule showing the income statement by subaccount €or 12 months ending with the last
month of the historical test year or the 6 months ending with the last historical month if
using a projected test year,
h
O
~
t
Line No.
Account Number
Description
(a)
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
38
1.9
20
21
22
23
24
25
26
27
Operating Revenues
Operating Expenses:
Total Operating Expense
Net Utility Operating Income
Other Income & Deductions:
Other Income:
Total Other Income
0th Income Deductions:
Total Other Income Deductions
Income Taxes
Net Other Income & Deductions
Interest Charges:
Total Interest Charges
Net Income
Recap Schedules
As needed
Page 1 of I
SECITON 8, APPENDIX 8-1
Schedule: Is-3
Other Income
and Deductions
Explanntlon: Schedule showing test year and m h
other income and dcductions, interest charges and extmordinary items. Amount reflected in the
financial statements forthe historical portion of the test year. If the test year is entirely historical, column I shalI show the amount reflected in the
financial statements for the test year.
Line
NO.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Actual Amount
per Financial
Frojecicd Activity
Statements for
for 6 Months
Account
6 months ending
Ending
Total
Pro Forma
Pro Forma
Description
Number
Month DD, Y Y W Month DD, YYYY
Test Year
Adjustments In1
Year
(Detail all opemting mtnues and expenses by primary account)
Otherhcome:
Total 0 ther Income
Other Income Deductions:
Total Other Income Deductions
I n m m e T a ~ ~
Net Other Income & Deductions
Interest Charges:
Total Interest Charges
Extraordinary Items
Nct Non-Operating Income
[a) c 4
Others as necded
E = a k u s
As needed
Pageiofr
SECTION 8, APPENDIX 8-1
Schedule: E-4
Title: Adjustments to Other
Income and Deductions
Explanation:
Schedule showing pro forma adjustments and reclassifications affecting test year other income and deductions.
Line
NO. -
I
2
3
4
5
6
7
8
9
10
ll
12
13
14
15
16
17
18
19
20
21
22
23
(23
(3)
(4)
(5)
(61
Total
Account
Account
Adjustment
Adjustment
Company
Description
Number
Number
Description
Adjustment (A)
(Detail a11 adjustments by primary account)
Other Income:
Total Other Income
Other Income Deductions:
Total Other Income Deductions
Income Taxes
Net Other Income SC Deductions
Interest Charges:
Total Interest Charges
Exttaordinary Items
Net Non-Operating Income
SumortinP Scheddq
As needed
Recar, Schedule
(A) G 3
Page 1 of 1
" I O N
8, APPENDIX 8-1
Schedule:
E-5
THe; Audited Financial
stsltements
Explanation: A copy of the most recent au&ted k c i d statement and/or the most recent
annual report to the stockholders.
P a g e l O f 1
SECIXOPJ 8, APPENDIX 8-1
Schedule: E-6
Title: standard
Journal Entries
Explanation: List showing the standard journal entries prepared monthly by the utility with a
description of what each entry records.
Pagerof1
SECI'ION 8, APPENDIX 8-1
Schedule: E 9
Title: chart of Accoun€s
Explanation: Pruvide a copy of the utility's detailed chart of accounts and subaccounts including
plant in the same level of detail required in E-17. Include a detailed description of
each account/subaccount.
Page 1 of 1
SECTION 8, APPENDIX 8-1
Schedde:
E-io
L
Title- Organizational Chart
Explanation: Schedule showing an organizational chart of the applicant. Said organizational
chart shall include the overall corporate structure of the parent corporation and
all subsidiary companies, if any. This schedde shall include a detailed chart of
the appficant's Accountbg Department, Budget Deparhent, Finance
Deparlment and Rate and Regulatory Department Provide the name, title, and
telephone number of the person who should be contacted for information
concerning this application.
Page I of I
SECIION 8, APPENDIX 8-1
Schedule: ll-11.1
Per Book Billing Determinants and Revenues -
Testyear
Unc
No.
1
2
3
4
5
6
7
8
9
10
11
12
u
14
15
16
17
18
19
21
22
2a
2.4
25
Line
No.
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
T d
Year
Test Yar
T&Y-r
TesiYear
Testyear
TeA Year
&le
Monlh
Month
Month
Month
Month
MOllth
scheddc
l l
1 2
c 3
.4
r 5
# 6
m&&&hl
WomerbKt
Demand
Usage
Umgcpcrtkstomtr
PB Bar Rnlc Rmnuo
PI3 Fuel Rlder Revenue
PB 0th Rider Rcvcnees
Totat PB Retan Salm Rrvenuc
m&lL&u2
WomerbEUs
Dunand
uwc
Ugagc pcr customer
PB Ease Rptc Amnnc
PB Fnd Mdcr Rcvcnuc
PB Olber Rider RcvPaum
Total PU k t a n Sales Rewnue
Total Womcr bills
Total Dcmand
Total Usage
Total PI3 Base !?ate Revenue
Total PB Fud Mdcr Revenue
Total PI3 Mher RIdm RFvEnu~t
TolaI PB Retan sal= Rmnuc
S
*
$
*
$
-
s
-
$
*
s
TcstYur
TmYm
Rntc
Mouth
Month
Month
Month
Monlh
Month
12 Months
Test Ymr
TertYrar
TcmYur
Testyear
Tesl Year
%hdde
1 7
* 8
.g
I 1 0
t 11
I12
Total
-
SBCXION 8, APPENDIX 8-1
Schedule: Eif.2
Title: Billing Determinants -
Prn FormqYear
h e
No.
1
2
3
4
5
6
7
8
9
10
11
12
13
Une
NO.
Y
15
16
17
18
19
1 0
21
22
23
ul
25
26
Page 1 of I
SECTION 8, APPENDIX 8-1
Schedule: E-12
Title: Operating Statistics
Explanation:
Schedule showing key operating statistics in comparative format for the test year.
I
Pumping Capacity (GPM or other suitable ur& of measure)
2
Finished Water Storage (by tank)
(1) Capacity in galIons
(2) Draw down capabilily
3
Water Demand:
(1) Peak Month usage
(2) Peak Day usage
(33 Peak Hour Usage
4
5
6
7
8
9
10
Most recent report from insurance service offices - pubIic fire protection.
Gallons or cubit feet sold each month of the test year, by rate schedule.
Number of customers by rate schedde.
Yearend and average annual gallons per residential customer.
Yearend and average muaI revenue per residential customer.
Pumping cost per 1,000 galIons or other suitable unit of measure.
Revenue by rate schedule by month.
Sut>portinp: Schedules
As needed
Recaa Schedules
As needed
Page 1 of I
SECIION 8, APPENDIX 8-1
Schedde: E-13
Title: Other Operating Statistics
Explanation: Schedule showing miscellaneous operating statistics and an analysis ofa typical
billing cycle.
I.
Schedule for each of the five years immediately prior to the test year for:
(a) Overthe hours and, if available, whether classified as expense or capitalized.
(b) Ratio of capitahed/expensed payroll including dollar amounts.
TI.
Analysis of typical billing cycle:
Number of cycles.
Meter read dates.
Processing period.
Billing date(s).
Date(s) bib mailed.
Due date(s).
If the AppIimt determines that thhe 13-month average of accounts receivable is not
reflective of thhe average daily balance, an analysis of the average number of days
between billing date and receipt of payment during the test year should be provided.
Calculation of average number of days usage that has not been billed as of the end of
the month (including meters that have not been read).
Note: Section XX may be omitted if the Applicant does not fle a lead lag study.
Suppo~ng
Schedules
As needed
Recap Schedules
As needed
Page 1 of 1
SECIION 8, APPENDIX 8-1
Schedule: E-w
Title: Calculation
o f m c
Explanation:
During Conslruction and determination of the rate used in the test year.
Description of the company's method €or calculating AlIowance for Funds Used
I. Provide a detailed narrative of how AFUDC is calculated, compounded and recorded.
Include an example of the actual formula used to calculate AFUDC.
11. Provide the AFUDC rates used during the test year (both debt and equity components)
and explain how the formula in Part 1 was used to derive those rates.
Supporting Schedules
As needed
Recap Schedule
As needed
Page 1 of 1.
SECI'ION 8, APPENDIX 8-1
Schedule: E-=
Title: Cushion Gas Storage
Explanation: Schedule showing the cushion gas inventory using a weighted average inventory cost method.
Line
NO.
Pipeline Senice/
On-system Storage
Test Year
Beginning Balance
Ending Balance
MCF or MMBtu
Amount
MCF or MMBtu
Amount
SUPDOrtinE schedules
Asneeded
RecaD Schedule
As needed
Page 1 of I
SBCI'ION 8, APPENDIX 8-1
Schedule: E-16
XUz Working Gas Storage
Explanation: Schedule showing the stored gas inventow using a wightcd average inrenton* cost method.
TestYear
Additr~n~
WithdraMs
Bnchng Balance
Pipeline Sem'cel
Beginning Balance
On-system Storage
MCF or MMBtu
$/Unit
Amount
MCFor MMBtu
$/Unit
Amount
MCFor MMBtu $/Unit
Amount MCFor MMBtu $/Unit
Amount
Note: If test year contains projected amounts, thcn indudea minimum of ~~similarIyformattcdsup~rting
schedules, one containing the historical portion and one containing the projeckd
portion, that will rccap to this schedule.
As needed
Biw&h&k
As needed
SECTXON 8, APPENDIX 8-1
Schedule: E-17
Title: Trial Balance
Explanation: Schedule showing the trial balance by detail general Iedger subaccount number for the test year and
two preceding non-overlapping &tal or calendar years. Also, provide monthly -trial balances for the
historical portion of the test year.
1.
rr.
m.
For each of the 12 months ending with the Iast month of the historical test year or each of the 6 months ending
with the last historical month of a projected test year, provide a detailed trial balance containing subaccounts,
with subtotals by account. Include detailed (300 series) plant accounts for the utility plant-in-senice (101) and
related accumulated depreciation (108) accounts for the last historical month of the test year or for all months if
available. Note: this information should be provided on a consistent basis with that provided in Schedules B, C
and F (e.g., Arkansas jurisdictional information). (A)
Provide a detailed trial balance for the test year and two preceding fiscal or calendar years containing
subaccounts, with subtotals by account. Indude detailed boo series) plant accounts for the utility plant-in-
service (101) and related accumuIated depreciation (108) accounts. If test year is partially projected, the test year
trial bahnce is not required for this item-see item I. Note: this infomation should be provided on a consistent
basis with that provided in Schedules 3, C and F (e.g., Arkansas jurisdictional information). (A)
If this information has not already been provided pursuant to Part IT, provide a detailed total company trial
balance for the test year containing subaccounts, with subtotals by account. If test year is partially projected, the
test year trial baIance should reflect bdances at the end ofthe historical period. Note: this information should
be arovidcd on a total comaanv basis consistent with that movided in the D Schedules. CBI
SupportinR Schedules
E-9
Others as needed
(B) D-I, D-6.2,
E*1,15-2
Page 1 of I
Historical Test Year Depreciation Information
partidy projected Test: Year Depreciation Information
Pro FormaYearDepreciation Information
Historid Test Year Depreciation Information - Coops
Partially Projected Test Year Depreciation Information - Cmps
Pro Forma Year Depreciation Information - Coops
SECTION 8, APPENDIX 8-1
Schedule: F-1.1
Title; Historid Test Year
Depreciation Information
Explanation: This schedule shows original cost of utility plant in service and accumulated depreciation by account, subtotaled by function, for a
historical test year. ScheduIe Pi,i shouId only be completed if the company is f i h g 12 months of actual historical test year data. Total amounts
must reconcile to the recap schedules indicated.
Line No,
1
0 -
3
4
5
6
7
8
(6)
Adjusted
(71
Accumulated
Plant Balance
Plant Balance
Depreciation
Acct.
Per Book
End of
Per Book
-
&lassific-
Test Yea r IAl (RI
Fnd of Test Year (a1 tnl
. .
Acct.
Budm
R c m w t w
-
-
I
-
subtotaled by function
.
"
"
-
Total
I
ssl-
porting Scliedu 1
(a) E-1
fi) Provide supporting schedule
Others as needed
Recap Schedrrles
IBI B-3
(A) F-1.3
Page 1 of I
SECTION 8, APPENDIX 8-1
Schcdule:
F-1.2
W Pardalry Projected Test Year
Dcpreclation Informadon
Explanation: ThL schedule show original cosl of utility plant in senice and accumulated depreciation by amunt, subtotnlcd by functton, far il padially projcctcd test >Tar. Schedule Pi.2should only be
wmpletcd if thecampany ts filinga partidly projected test year. Total amounts mitstreconcfe lo the m
p
schdulcs indicated.
(41
Plant Balance
c71
(8)
(91
Pmjcctcd
Plant Balance
Accumulated Deeredation
Acct.
A c C t
Per Book End Of
Pmjected
End of
Per Dook End ok.toriml
AwiQwhl
Lill&LulmllfxIk2&thn
1
z
sitbtotaledby function
3
4
5
6
7
8
Total
>
-
(a1 ~ - 1
fi) Applicable B schedules
(c) Pmvide supporttng schedule
Others m n d d
Schcdule: F-14
PmFomaYear
Depredation Information
hphnatloa This sheduteshuw netual and pmposed rata of depredation, annual depredalIon expense, ortdnal a
t
ofulaiiy plant in zen3ce nnd accumulated depradalbn by account, subtotaled by hndlon, for the pm Iprmapr. Total
amounts mubl m n d e lo L a mpschedutes IndIntd. lfchangm to cdming depredation rates nm requaled, columns 11 and D mudl be mmpleted nnd thc company must pm-tde, ==el
lodh in Section 8 of the Rule$ of Practice snd
P d u r e , a mmptchcnsfve depredation atudywhleh addressea llfe and mlwga atImelrr In supgofl ofsuch aewntu.
I
z
sutlo!aled by fundkn
3
4
5
6
7
8
Totnl
-
SECTTON 8, APPENDIX 8-1
Schedule: F-2.1
Title: RistoricaI Test Year
Depreciation Information - Coops
~
Explanation: This schedule shows original cost of utiIity plant in service, subtotaled by function, for a historical test
year. Schedule P2.1 should onlybe completed if the cooperative is filing 12 months of actual historical test year
data. Total amounts must reconcile to the recap schedules indicated.
HISTORICAL TESTYT3R
I;(ine_No.
x
2
3
4
5
6
7
a
(2)
(31
(4)
151
(6)
Adjusted
End of
Plant Balance
PIant Balance
Beclas&&ons hbl
Tsukd4l
.
.
Acct,
Acct.
Per Book
Hud2!x
B m riatioq -
-
-
*
subtotaIed by function
e
-
-
e
I
"
"
-
-
-
I
-
-
I
-
-
-
TotaI
-
-
-
M i n P r Schedule
la) E-1
(b) Provide supporting schedule
Others as needed
fi-
(A) P2.3
SECTION 8, APPENDIX 8-1
Schedule: kn.2
Partially Projected Test Year
Depreciation Information - Coops
Explanation: This scliedule shows original cost of utility pIant in service by account, subtotaled by function, far a partially projected test year. Schedule F-2.2 should only be
compIeted if the cooperative is filing a partially projected test year. Total amounts must reconcile to the recap schedules indicated.
PARTIALLY PROJECIED TEST YJ%R
LinaNa.
1
2
3
4
5
G
7
8
141
PIant Bfance
171
(8)
Projected
Plant Balance
Projected
End of
ortton of Test Year (4
I
h
m
nts rtil
RedassiRcations I c l
T
T
.
..
Acct.
Per Book End Of
. .
Aw t.
Number
P=cnatm
subtotaled by function
Schedule
(a) E-1
(b) AppIicable B schedules
IC)
Provide supporting schedule
Others as needed
$ecaD.Scbedules
(A) F-2.3
Page i of 1
SECTION 8, APPENDIX 8-1
Schedule: F-2.3
lib ProFormaYcar
Depredation Information - Coops
Explanatlon: fliisscliedule show actual and proposed rates of deprecktton, annual depredatloo expense nnd original cost of utillty plant In seoicc by account, subtotaled by function, for the pm fnrms sw. Total amounts
must reconale to tbe m
p
schedules Indicated. If dinnges to dsting dcpdation rates are requested, columns io and 12 must be wmplcted and the mpemtive must pmide, as set forth in Section 8 of tbc Rules of Practice
and Procedum, n comprchensi\q depredntion study which nddresscg lifc and salvage estimates in support of such new rates.
PRO FORMAYEAR
LhLm
1
z
3
4
5
6
7
8
(5)
(61
(71
Pm Forma Adjustments
(W
(9)
PIant Balance
End of
Accrual Rates
P m P o r m R Y e a r w
-
(121
Annual
Expenso Pmposcd (A)
Lcol a'-
-
-
E c w a e h h
(a) P-2.i or P2.2
(11) Applhblc D schpdulep
(c) Proddcsupporting sdiedule
Id) Listing of APSC Docket No&) nnd Order No&) a p p d n b the currently effccIiw dcprcdutlon rats
Others RS needed
tA) Gi
Page i of i
ARKANSAS PUBLIC SERVICE COMMISSION
SECIION 8, APPENDIX 8-1
G, COST OF SERVICE I COSTSEPARATION SCHEDULES
Schedule
G-i
G2
G-3
G'4
G-5.1
G-5.2
G 6
G-7
G-8
E 9
Gio
Gii
Description
Cost of Swvice Study- Summary
Cost of Sem'ce Study - Rate Base Detail
Cost of Service Study - Revenue and Expense Detail
Development of AlIocation Group
Load Data and Rate Schedule or Class Information
Load Data and Rate Schedule or Class Infomation
Test Year Statement of Cost of Service by Function
Jurisdictional Separation of Rate Ease
Jurisdictional Separation of Expenses
Analysis of Intrastate Toll Revenues
Separation of Costs to Unregulated Activities
Special Cost Studies
SECI’ION 8, APPENDIX 8-1
Schedule: GI
T i k Cost of Service Study -
SUmmary
Explanntion: ScIieduIe showing the major categories of rate base, revenue, and expense for =*year
by TotaI Company, d l Other Jurisdictions, TotaI Arkansas Retail,
and Arkansas Rate ScheduIes or Classes. The Total Company” amount is not required if the amounts brought fomad from supportingschedules are at the Arkansas level
and the Company is not reporting any nonJurisdictiona1 (non-Arkansas) amounts on the supportingschedules. The scheduleshall also show the calculation of tlie rate
schedule revenue deficieng and revenue requirement forthe above groups at an equal rate of return. If the proposed mtescheduk revenue requirement is different from that
resulting from the use of equal rates of return, that calculation should aIso be shown.
Line
NQ-
I
RATEBASE(a)
2
GROSS PLANT IN SERVICE
3
ACCUMULATED DEPRECIATION
4
NETPLANT
5
WORKING CAPITAL ASSSXS
6
OTHER RATE BASE ITEMS
7 TOTAL RATE BASE (A)
8
NOWFUEL OPERATXNG REVENUES
9
10
OTHER OPERATING REVENUES
11 TOTAL OPERATING REVENUE (A)
PRESENT MTE SCHEDULE REVENURt (b)
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
mmsIfs IC)
OPERATION & MAINTENANCE EXPENSE
PRODUCTION
TRANSMISSION
DISIRIBUTION
CUSTOMER ACCOUNTS
CUSTOMER SERVICES AND INFORMATIONAL
SntEs
ADMINISTRATIVE AND GENBRhL
ETC.
TOTAL OPERATION & MAINTENANCE EXPENSE
DEPRECIATION & AMORTIZATION EXPENSE
TAXES OTHERTHAN INCOMETAXE
INCOMETNLES
TOTAL EXPENSES (A)
27
OPERATING INCOME
28
EAKNBD RFXURN ON RATE BASE
Page I 013
Schedule: G-I
Cost of Semice Study -
Summary
Explanation: SchediiIe showing the major categories of nte base, revenue, and expense for mfsmuye'ear byTotal Company, all Other Jurisdictions, Total Arkansas Retail,
and Arkansas Rate Schediiles or Classes. The TotaI Company" amount is not required if the amounts brought fonrnrd from supporting schedules are at the Arkansas Ievel
and the Company is not reporting any nonJurisdictbna1 (non-Arkansas) amounts on thesupportingschedules. The schcdulesha11 also show tlie calculation of the rote
schedule mentte deficiencp and revenue requirement for the above groups at an equal rate of retttrn. If the proposed rate schcduIe revenue requirement is different from that
resuIting from the use of equal mtes of return, that calculation should also be shown.
Line
Kp.
29
30
31
32
33
34
35
36
37
38
39
40
41
TotaI Arkansas
lwd
-
-
&
*
0
.
TotalComnanrr-
COS" OF SERVICE REVENUE REQUIREMENT
RaQUrRED RETURN ON RATE BASE GIVEN EQUAL RATES OF RETURN
REQUIRED OPERATING INCOME (L7*L30)
INCOME DEFICIENCY/(SURPLUS) (L31-Lz7)
RJWENUE CONVERSION FACTOR (d) (A)
REVENUE DEPICIENCY/(SWLUS) (L33%32)
RATE SCHEDULE REVENUE REQUIKEMBNT (Lg+L34)
FUEL REVENUES @ PRESENT RATES (b)
OTHER EUDERS @ PRESENT RATES (b)
% INCREASE ON rmmr RATE SCHEDULE REVENUE ( ~ 4 1 ~ 9 )
96 INCREASE ON PRESENT RRTE SCA REV + FUEL REV (L34/(Lg+L36])
% INCREASE ON PRESENT RATE SCH IUSV + FUEL REV + OTHER RIDERS (L34/(L51+1.36+L37))
TOTAL REVENUE REQUIREMENT (Lio+L35cI36+L37)
+
m
d
B
h
4 4
d 2
n s
U 2
@J
ae
a?
SECTION 8, APPENDIX 8-1
Schedule: 6-2
W Cost of Service Study -
Rate Base Detaif
Explanation: Schedule showing allocation of =formayear functionalized rate basc by account, and where applicable by subaccount, at origind cost less
depreciation and other rate base items to Total Company, Other Jurisdictions, Totd Arkansas Retail, and Arkansas Rate Schedule or CIasses, The 'Total Company"
amount is not required if the amounts brought forward from supporting schedules are at the Arkansas level and the Company is not reporting any now
JurisdictionaI (non-Arkansas) amounts on the supporting schedules. Workpapers detailing classification/functionalization of any accounts sliould be provided.
Identify accounts that have been classified and/or alIocated in a manner different from the previous rate case and explain the basis for the change.
Line Account
u h l n .
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
Base D&l
RATE BASE
GROSS P
m
IN SERVICE
INTANGIBLE
PRODUCITON
m s w s SION
DISTRIBUTLON
GENERAL
ETC.
TOTAL GROSS PLANT {a)
ACCUMULA'I%D DEPWCMIWN
INTANGIBLE
PRODUCI'ION
TRANSMISSION
DISTRIBUTION
GENERAL
ETC.
TOTAL ACCUMULATED DEPRECIATION (a)(c)
19
WORKING CAPITAL ASSETS (a)
20
21
TOTAL RATE BASE (A)
OTNER RATE BASE m M S (a]
(a) E-1
&I G-4
(c) Pi.3
Tot a1
Allocation
GQ€umxJurisdictbn mail
A
B
E
k
W
Tot a1
Other
Arkansas Rate W
Rate W
Factor
Schedule: G-3
m:
Cost a€Se&ccStudy-
Revenue and Expense DetaiI
ExpInnation: Schcdule shm5ng
Jurisdictions, TOM Arhnsas RctaiI, and Arkansas Ratc Schedule or Clnsses. Thc 1Total Companlny” amount is not mquircd if the amounts brought fonrml frum supporting schedules are
at the Arkansns level nnd the Company is not reporting any nonJurisdictiona1 (nan-Arknnsnsl amounts on the supporting schcdulw. The nsmciatd plant account (s) should be provided
for all expenses which follow specific plnnt accounts. Warhyapers detailing dassification/functionalimtion by mount should be pmvidcd. Identify accounts that have been clnssified
and/or nllocated in a manner diffcrcnt from the previous ntc case and explain the basis for the chnnge.
h m y c a r revenuB and allomtion of functionnlizcd mpenses by nmunt. nnd where npplicnble by subaccoitn t, to Tote1 Company, Other
Line h u n t
No.
pla
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
Total
Assoeintcd Allocation
Comunnv_(alJurisdiction midl
A
B
E;tE,
&uulm!LLabetIlil
Total
Other
Arkansns R n t e M R a t c w
Plant
Fnctor
NOWFUEL OPERATING REVENUISS
PRESENT RATE SCHEDULE REVENUES (c)
OTHER REVENUES
TOTAL REI‘AIL SALES REVENUE
EXPENSES
OPERATION & M A I N ” C E
MPBNSE
P R 0 D U CTI 0 N
TRANSMISSION
DISTRIIlUIlON
CUSTOMER ACCOUNTS
CUSCOMER SERVICES AND INFORMATIONAL
SALES
ADMINISTRATIVE AND GENERAL
mc
TOTAL OPBKATION & MAINTENANCE EXPENSE
DEPRECIATION &AMORTIZATION EXPENSE
INTANGIBLE
PRODUCIlOh’
TMNSMISSION
DISTMIIUTION
GENERAL
m.
TOTAL DEPRECIATION &AMORTIZATION EXPENSE (d)
TAXJ33 OTHER THAN INCOME TAXES
INCOMETlUCES
TOTAL EXPENSES (A)
27
OPERATING INCOME
SECl'ION 8, APPENDIX 8-1
Schedule: E 4
Development of
Allocation Group
Explanation: Schedule showing derivation of a11 allocation factors utilized in the cost of service study. All factors shall be labeled to show exact cross
references to Schedules G2 and G-3. Show data used as well as the resulting factor. The "Total Company" amount is not required if the amounts brought
forward from supporting schedules are at the Arkansas IeveI and the Company is not reporting any nonJurisdictiona1 (non-Arkansas) amounts on the
supporting schedules.
Grout, / Factor
Line
EQZ
Total
Tot a1
Other
Arkansas Rate k
Rate
IOU
Jurisdiction R e t ; i i l l A l B
B
E;tr;,
. .
1 EXTERNALFACTOR
2 Demand
3 CommoditylEnergy
4
Customer
5 Revenue
6 Others as needed
7 INTERNALFACTOR
8 GrossPlant
9
Others as nccded
IO EXTERNAL DATA (Derived from sources external to COS Model)
11 Demand(a3
12 Commodily/EnerAy (b)
13 Customer (b)
14 Revenueb)
15 Others as needed
16 I"AL
DATA (Derived from calculations within the COS Model)
17 GrossPlant
18 Otlicrs as needed
(a) G5.1 or G5.2
cbl H-1
As needed
Pagc 1 of 1
SECTION 8, APPENDIX 8-1
Schedule: G5.x
Title: b a d Data and Rate
Schedule or Class Information
Explanation: Schedule showing operating charackeristics of the system for the test year and the 1)r0 forma year (if
different).
I. Provide electronic fdes to Staff with hourly demands for the test year only for both total system
and Arkansas jurisdiction (based on 8,760 hours). Show monthIy peaks and time of occurrence (hour cndind,
2. Provide the peak demand for the test year and pro forma year and time of occurrence (hour ending) for
total system and total Arkansas jursdiction.
3. For pro forma year identify changes and provide trTorkpapers.
4. Characterize rate scheduTes/classes by: (brief narrative)
(a)
Describing the customers in each rate schedule or class, Le., churches, residential
small commercial establishments, large factories, etc.
(b)
Calculating annual load factors by rate schedule or class. (i.e., utilizing rate schedule
maximum hourly demand on a yearly basis).
(c)
Stating each rate schedule's or class's non-coincident demand for the test year and the
pro forma year. (A)
(d)
Stating each rate schedule's or class's coincident demand with system peak for the test year
and the p o forma year. (A)
(e)
Stating energy and demand loss by voltage level pIus method(s) of calculation. (If study is
the basis of calculation, please note and provide a copy to Staff).
Supportinp. Schedules
As needed
Page 1 of 1
SECTION 8, APPENDIX 8-1
ScheduIcG5.2
Title: Load Data and ]Rate
Schedule or Class Information
Explanation: Schedule showing operating characteristics of the system for the test year and the pro forma year (if
different).
I. Provide the peak demand for the test year and pro forma year and time of occurrence (hour ending) for
total system and total Arkansas jurisdiction.
2. For pro forma year identify changes and provide workpapers.
3. Characterize rate schedules/classes by: brief narrative)
(a)
Describing the customers in each rate schedule or class, Le., churches, residential
small commercial establishments, large factories, etc.
(b)
Calculating annual load factors by rate schedule or class. (ie., utilizing rate schedule
maximum hourly demand on a yearly basis).
(c)
Stating each rate schedule's or class's non-coincident demand for the test year and the
pro forma year. (A)
(d)
Stating each rate schedule's or class's coincident demand with system peak for the test year
and the pro forma year. (A)
(e)
Stating line losses at distribution level. (Show calculation)
(f)
Stating line losses at transmission level (if applicable). (Show calculation)
Supporting Schedules
As needed
Recap Schedules
(A) G 4
Page I of 1
SECI'ION 8, APPENDIX 8-1
Schedule: G6
Title: Test Year Statement of
Cost of service by Function
Explanation: Schedule showing cost: of Service by function (Le., production, transmission, et&) and
classihtion.
Form 12
€ ? b B L
Account No.
Demand
T ~ t d
SECTION 8, APPENDIX 8-1
Schedule: G 8
TitIe: Jurisdictional
Separations of Expenses
Explanation: Jurisdictional separation of Expenses and Other Taxes by expense account.
(11
(2)
131
Total *
Separations
Intrastate
Account No.
Account Title
Company
Factors
Expenses
6110
Network support Exp.
6x20
General Support Exp.
6210
COE Switching Exp.
6220
Operator Svcs. Exp.
6230
COE Transmission Exp.
6310
IOT Exp.
6510
Other Plant & Equip, Exp.
6350
Network Operations Exp.
6540
Access Exp.
6560
Depreciation & Amort. Exp.
6610
Marketing Exp.
6620
Services
6710
Execution and Planning
6720
General & Administrative
7200
Taxes
6410
C&W Exp.
Equal Access Exp.
USF Exp. Adjustment
Lifeline Exp. Adjustment
All other, etc.
* Arkansas operations
Page I of I
M d e the asrmmptions, dmtions, documentation, studies, etc. supporting all intrastate interexchange revenues and/or revenue
requirements that either qlicity or implicitly form the basis of test year revenues b m
hbashte toll in Schedule (2-1.
Fage1ofr
Schedule: 42-10
SI-ration
ofcosts
tOu--tiw
Fqlanation: Separations of costs to unregulated operations.
If the amounts for rate base and a p e n s ~ ~
in the B and C schedules are m d m t upon any alIocation(s) of plant and expenses to
unregulated operations ofthe company, this schedule shall contain all assumptiofls, dmhtions, documentation, studies, etc.
Pagelof1
Explanation: Cost suppork for prichg non-residually priced &ces.
The company may use this schedule to provide cost studies supporting its proposed rate design. Such studies may be appropriate for
discretionary, enhanced, or special semi-,
which are not priced m i d d y , and/or for which special cost an*&
would support
specific rate proposals of the company.
Schedllle
H-1
H-2
A 3
B-4
H-s
H-6
H-7
1.1-8
H-9
R-lo
AlXANSM PUBLIC SERVICE COMMISSION
SEClloN 8,APPrnZx 8-1
Summary of Rwenuesby Rate Class - Present and Proposed Rat=
AnaIysis of Revenue by DetaiIed Rate Schedule
Typiml Bill Analysis
Bill Frequency Analysis
Derivation of Rate Designs by Rate ScbeduIe
Wholesale Powr Billing
Summav of Revenues by Kate Class - Pment and Proposed Rates
Summary of Revenues by Rate EIement
mid Bill Analysis
Tariffs
SECI'lON 8, APPENDIX 8-1
Schcdtilc: H-I
Dtle: Summary of Revenues by
Rate Class - Present and Proposed Rates
JLxplanation: Schcdulc comparing revenues for each ratc class using
p a r billing determinants at ptesent and pruposcd rates.
PRESENT (a,b)
PROPOSED (ah)
PROPOSED CHANGE (A)
ti)
(2)
(31
[4)
(5)
(6)
(7)
(8)
(91
(10)
(111
(12)
(13)
(14)
Line
Schedule
Kidcr
Ridcrs
Retail Sales
ScheduIe
Rider
Riders
Retail Sales
Revenue
%
Revenue
%
Total
Rate
Rate
Fuel
Other
Total
Rate
Fuel
Other
TotaI
Schcdulc
Retail Sales
Rateclass
Rwcnuc
Revenue
Remnue
Kwcnuc
Revenue
Revenue
Rcvcnue
Revenue
(Col. 7 - &I. 3) (Col. 11 / Col. 3) [&I,
10 - Col. 6) (Col. 13 / Col. 6)
1
2
3
4
5
6
7
8
9
10
11
12
13
h t c Class A
Rate Class I3
Etc.
Total
Pngc 1 of 1
SECIION 8, APPENDIX 8-1
Schedule: H-a
TitIe: Analysis of Revenue by
Detailed Rate Schedule
Explanation: Schedule comparing Arkansas retail revenues for each rate schedule by detailed rate component using gmhma sear billing determinants, at p w e n t and proposed mtes for every
-
*
-
&ng period (e.g., on-peak, surnier off-peak, etc). Please provide the percent of iota1 rate schedule &venue that each rateschedule component represents.
Line
&!A
1
2
3
4
5
6
7
8
9
10
u
12
13
14
15
16
17
Rate Component
RATE S C H E D W DESCRIPTION
Rate Schedule #I
Citstomer Charge (a)
Usage Charge 1st BIock (a)
Usage Charge md Block (a)
Transportation Fee (a)
Tolal
PReSENTIWI'ES
PROPOSED RATES
PROPOSED CHANGE
(31
(41
(51
(6)
(7)
181
191
(10)
Ill)
Usage, or
Revenue $
Revenurn
Revenue $
Revenues
Rwcnue 8
%
Citstomer Bills,
% of Total
% ofTotal
Lhmm&J
(Col. 3 x Col. 4)
(Col. 5 / TotaI)
E&&
(Col. 3 x Col. 7) (Col. 8 /Total) (Col. 8 - Col. 5) (Col. io / Col. 5)
$
0.0%
Rate Class A (sum of rate schcddes within Rate CIass A)
Rate Class A Rate Schedufe
Revenues (A)
Rate CIass I3 (sum of rate scheduIes within Rate CIass B)
Rate Class 3 Rate ScheduIe
Revenues [A)
TotaI Rate Schedule Revenues (A)
SECTION 8, APPENDIX 8-1
ScheduIe: H-3
Title: Typical Bill Analysis
Explanation: Schedule(s) comparing annual or seasonal analysis of customer bilk at varying levels of usage at present and proposed rates by rate scheduIe. For each rate
schedule, appIicant should order bills by usage level in ascending order and separate into IO groups (decih) of equal number of bills. For each group, company should
calculate a present and proposed bill using rates from Schedule H-2 applied to that group's average usage. A company with uniform monthly rates will provide an annual
andysis. A company with seasonal rates will provide a seasonal analysis for each season. (Exclude nonstandard rates, such as lighting, variable peak pricing, and special
contracts).
Time Period:
(Annual or separate seasonal schedule for each season)
Rate Schedule:
Description:
Line
m
I
2
3
4
5
6
7
9
10
11
12
a
DeciIe
Levels for Numbers
of BilIs
I
2
3
4
5
6
7
8
9
10
(3)
Number
of Bills
Totaf Bills
-
141
Average
Usage
(5)
ca
(7)
(3)
(91
BilIed
Rates
Rates
Revenue $
96
Average Bill
Average Bill
Average
at Present
at Proposed
Proposed Change
Demand
(COL 4) x (Sch H-2 CO~.
4)
(Col. 4) x (Sch Ex-2 Col. 7) ( CO~.
7 - Col. 6) (COL 8 / COI. 6)
$
-
$
-
$
$
-
$
-
$
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
-
$
"
$
-
$
-
$
-
$
$
-
$
"
$
$
-
$
-
$
-
-
$
-
$
"
$
I
-
-
-
I
I -
-
-
I
"
-
-
SupportiDn Schedula
As needed
SECTION 8, APPENDIX 8-1
Schedule: El-4
Title: Bill Frequency AnaIysis
Explanation: For Rcsidential mtc schcdulc(s1 and any other rntc schedules for which the Company proposes to changc thcwIumctric blocking, show monthly biUed
activity md actual consumption, if different, by rate schedulein the format proridcd. For demand metered customers, show the billed demand in addition to the
billed usage. By individual rate schedule, pmide data in the block format below with no less than 11 blocks, one of which is zem,
Rate ScheduIe:
Description:
USAGE UNIT
Specify Units
A m A L
BILLED
CUMUIA'ITVE BILLED TOTAIS
Number
M e t e d
Billed
Revenue
Dills
Usage
Revenue
Line
Block
Block
ofBills
Usage
Usage
BY
% of
9b of
% of
pla Number
Size
Usage
By Block
By Block
By Block
Block
Number
Total
U w c Total
Amount
Total
1
1
0
2
2
3
3
4
4
5
5
G
6
7
7
9
9
10
10
If
11
12
TOTAL
8
a
DEMAND UNIT
Specm Units
ACTUU
BILLEX)
CUMUlKIWE BILWD TOTAIS
Rcwiiuc
Bilk
Dcmnnd
Number
Metered
BiIled
Revenue
13
14
15
16
D
18
19
20
21
22
23
24
Block
Block
ofBills
Demand
Demand
By
96 or
% of
96 of
--
Number
Size
Demand
By Block
By Block
By Block
Block
Niiniber
Total
Demand
Total
Amount
Total
1
0
2
3
4
5
6
7
8
9
10
11
TOTAL
As needed
Page 1 of 1
SECI'ION 8, APPENDIX 8-1
Schedde: H-5
Title: Derivation of Rate
Designs by Rate Schedule
Explanation: Schedule showing (1) a narrative explanation ofthe sequential steps taken and (2) supporting calculations
underlying the derivation of each component of the proposed rates for each rate schedule.
Sumortinrr Schedules
Asneeded
Page 1 of I
schedtrle: Ex-6
Wholesale Power Billing
P a g e l O f l
Schedule: H-7
Title: Summary of Revenues by
Rate CIass - Present and Proposed ]Rates
Explanation: Schedule showing revenues from each rate class for the test year, at present and proposed rates.
Rate
w
Total Arkansas Rate
Schedule Revenues
Recap Schedule
(A) A-2
Revenues in the Test Year
Present Rate
m o s e d Rats
Increase/CDecrease)
Page I of I
SECTION 8, APPErnIx 8-1
Schedule: H-8
Ti&: Summary of Revenues by
Rate Element
Emhation: Schedule comnaring; revenues from each customer classification for the test year, at present: and proposed rates.
Present Rates
Proposed Rates
All rates and rate
Dollar
elements for which
Amount
Percentage
in Schedule H-g*
Billable Quantities** Present Rate
Revenue
Rate
Revenue
(Decrease)
(Decrease)
changes are proposed Adjusted Test Year
Present
Proposed
Proposed
Increase
Increase
* "Rates and rate elements" refer to any and all services or seivice classifications for which there are separate and discrete rates and
rate levels.
** Shown actual quantities, adjustments, and method of adjustment, and/or where applicable, include all assumptions, calculations,
studies, etc. used in quantifying annual revenues from present and proposed rates.
Page I of I
SECTION 8, APPENDIX 8-1
schedule: H-9
Title: Typical Bill Analysis
Explanation: Provide an analysis ofthe impact(s) of proposed rate changes on the average bill for residential and
business subscriiers.
Page 1 of I
SEWON 8, APPENDIX 8-1
Schedule: El-IO
ywe: TarHs
lkplanation: Include all -sheets,
including rules and regulations, extension policies, special conhacts, fees and charges,
ets., for which the company proposes to make any chm~es.
Page 1 of 1