170 IAC 1-5-6 Filing of case-in-chief

Sec. 6. An electing utility shall submit the following basic accounting exhibits with its case-in-chief under the sponsorship of one (1) or more witnesses submitting prefiled, direct testimony in support of the utility's request for relief: (1) Comparative financial statements including the following: (A) Balance sheets as of the last day of the following: (i) The test year. (ii) The twelve (12) month period immediately prior to the test year. (B) A statement of cash flow for the test year. (C) Income statements for the following: (i) The test year. (ii) The twelve (12) month period immediately prior to the test year. (2) Revenue requirement calculation. (3) Net operating income on a jurisdictional basis as: (A) set forth in the utility's operating financial statements; and (B) adjusted for ratemaking purposes under present and proposed rates. (4) Jurisdictional rate base as: (A) set forth in the utility's operating financial statements; and (B) adjusted for ratemaking purposes. (5) Capital structure and cost of capital, including supporting schedules. (6) Gross revenue conversion factor. (7) Effective income tax rate for the utility.