170 IAC 1-5-11 Working papers and data; rate base, depreciation

Sec. 11. (a) An electing utility shall submit the following information: (1) If applicable, the cause number and order date of the commission's rate order authorizing the utility's current depreciation rates and the cause number approving the last depreciation study. (2) A description of each adjustment proposed by the utility to its book accumulated provision for depreciation and depreciation expense for the test year. (b) If a utility is seeking a change in its depreciation accrual rates, the utility shall also submit the following information: (1) The depreciation study performed by or for the utility that serves as the basis for the requested change in depreciation accrual rates. (2) A copy of the dismantlement or demolition studies performed by or for the utility. (3) Supporting working papers for the documents required in subdivisions (1) and (2).