170 IAC 1-5-9 Working papers and data; rate base and general information

Sec. 9. (a) An electing utility shall submit the following information: (1) A summary schedule showing the utility's proposed rate base. The schedule shall show the following: (A) Beginning balances per the utility's books. (B) Proposed pro forma adjustments. (2) The following data for each regulatory asset for which the utility seeks rate base treatment: (A) Beginning test year balance. (B) End of test year balance. (C) Proposed balance to be included in rates. (D) Where applicable, any: (i) commission order; (ii) accounting pronouncement; or (iii) other authorization; establishing the asset. (3) A schedule showing the fair value of the utility's proposed rate base. (b) If a utility proposes to add investment in qualified pollution control properties as defined in IC 8-1-2-6.6 to the value of its electric property, the utility shall also submit a filing that complies with the requirements of 170 IAC 4-6.