Montana · Regulations
Subchapter 38.5.1 — Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities
62 sections
62 sections
- ARM 38.5.101ARM 38.5.101. LETTER OF TRANSMITTAL
- ARM 38.5.102ARM 38.5.102. APPLICATIONS FOR RATE INCREASES
- ARM 38.5.103ARM 38.5.103. COMPARISON OF SALES, SERVICES AND REVENUES
- ARM 38.5.104ARM 38.5.104. COMPARISON OF RATES
- ARM 38.5.105ARM 38.5.105. COST OF SERVICE UNDER THE NEW RATESRepealed
- ARM 38.5.106ARM 38.5.106. ANALYSIS OF SYSTEM COSTS FOR A TWELVE MONTH HISTORICAL TEST YEAR
- ARM 38.5.107ARM 38.5.107. REFERENCE DATA TO BE PROVIDED
- ARM 38.5.108ARM 38.5.108. OTHER DATA RELIED ON
- ARM 38.5.109ARM 38.5.109. WORKING PAPERS TO BE FILED
- ARM 38.5.110ARM 38.5.110. NARUC OR FPC UNIFORM SYSTEM OF ACCOUNTS TO BE GENERALLY FOLLOWED
- ARM 38.5.111ARM 38.5.111. WORKING PAPERS SUFFICIENT TO SUPPORT THE FILING SHALL BE AVAILABLE ON COMMISSION REQUEST
- ARM 38.5.112ARM 38.5.112. TESTIMONY ON ACCOUNTING DATA
- ARM 38.5.121ARM 38.5.121. STATEMENT A -- BALANCE SHEET
- ARM 38.5.122ARM 38.5.122. STATEMENT B -- INCOME STATEMENTS
- ARM 38.5.123ARM 38.5.123. STATEMENT C -- UTILITY PLANT ACCOUNTS
- ARM 38.5.124ARM 38.5.124. WORKING PAPERS -- PLANT ADDITION AND RETIREMENT FOR TEST PERIOD
- ARM 38.5.125ARM 38.5.125. WORKING PAPERS -- SHOWING PLANT ACCOUNTS ON AVERAGE BASIS FOR TEST PERIOD
- ARM 38.5.126ARM 38.5.126. WORKING PAPERS ON CAPITALIZING INTEREST AND OTHER OVERHEADS DURING CONSTRUCTION
- ARM 38.5.127ARM 38.5.127. CHANGES IN INTANGIBLE PLANT WORKING PAPERS
- ARM 38.5.128ARM 38.5.128. WORKING PAPERS ON PLANT NOT USED AND USEFUL
- ARM 38.5.129ARM 38.5.129. PROPERTY RECORDS WORKING PAPERS
- ARM 38.5.133ARM 38.5.133. STATEMENT D -- ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION
- ARM 38.5.134ARM 38.5.134. WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION
- ARM 38.5.135ARM 38.5.135. WORKING PAPERS ON DEPRECIATION, DEPLETION AND AMORTIZATION METHOD
- ARM 38.5.136ARM 38.5.136. WORKING PAPERS ON ALLOCATION OF OVERALL ACCOUNTS
- ARM 38.5.141ARM 38.5.141. STATEMENT E -- WORKING CAPITAL
- ARM 38.5.142ARM 38.5.142. BALANCES FOR MATERIALS, SUPPLIES, FUEL STOCKS
- ARM 38.5.143ARM 38.5.143. DATA USED IN COMPUTING WORKING CAPITAL
- ARM 38.5.146ARM 38.5.146. STATEMENT F -- RATE OF RETURN
- ARM 38.5.147ARM 38.5.147. DEBT CAPITAL
- ARM 38.5.148ARM 38.5.148. PREFERRED STOCK CAPITAL
- ARM 38.5.149ARM 38.5.149. COMMON STOCK CAPITAL WORKING PAPERS
- ARM 38.5.150ARM 38.5.150. WORKING PAPERS -- STOCK DIVIDENDS, STOCK SPLITS OR CHANGES IN PAR OR STATED VALUE
- ARM 38.5.151ARM 38.5.151. WORKING PAPERS -- COMMON STOCK INFORMATION
- ARM 38.5.152ARM 38.5.152. SCHEDULE F-1 -- REACQUISITION OF BONDS OR PRE-FERRED STOCK
- ARM 38.5.156ARM 38.5.156. STATEMENT G -- OPERATING AND MAINTENANCE EXPENSES
- ARM 38.5.157ARM 38.5.157. WORKING PAPERS -- ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES
- ARM 38.5.158ARM 38.5.158. WORKING PAPERS -- COST OF POWER AND GAS
- ARM 38.5.159ARM 38.5.159. WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS
- ARM 38.5.160ARM 38.5.160. WORKING PAPERS FOR INTERDEPARTMENTAL TRANS- ACTIONS
- ARM 38.5.164ARM 38.5.164. STATEMENT H -- OPERATING REVENUES
- ARM 38.5.165ARM 38.5.165. STATEMENT I -- DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSE
- ARM 38.5.166ARM 38.5.166. WORKING PAPERS -- EXPENSE CHARGED OTHER THAN PRESCRIBED DEPRECIATION, DEPLETION AND AMORTIZATION
- ARM 38.5.169ARM 38.5.169. STATEMENT J -- INCOME TAXES
- ARM 38.5.170ARM 38.5.170. WORKING PAPERS FOR FEDERAL INCOME TAXES
- ARM 38.5.171ARM 38.5.171. DIFFERENCES IN BOOK AND TAX DEPRECIATION
- ARM 38.5.172ARM 38.5.172. WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES
- ARM 38.5.173ARM 38.5.173. STATEMENT K -- OTHER TAXES
- ARM 38.5.174ARM 38.5.174. WORKING PAPERS FOR ADJUSTED TAXES
- ARM 38.5.175ARM 38.5.175. OVERALL COST OF SERVICE
- ARM 38.5.176ARM 38.5.176. STATEMENT L -- ALLOCATED COST OF SERVICE (ACOS)
- ARM 38.5.177ARM 38.5.177. STATEMENT M -- RATE DESIGN
- ARM 38.5.178ARM 38.5.178. DERIVATION OF INCRRASED RATESRepealed
- ARM 38.5.179ARM 38.5.179. STATEMENT N -- DESCRIPTION OF UTILITY OPERATIONS
- ARM 38.5.180ARM 38.5.180. WORK PAPERS -- PURCHASES FROM AFFILIATED COMPANIES
- ARM 38.5.181ARM 38.5.181. DUPLICATION OF TESTIMONY AND REQUIRED INFORMATION
- ARM 38.5.182ARM 38.5.182. TESTIMONY AND EXHIBITS
- ARM 38.5.183ARM 38.5.183. COMMISSION MAY SEEK SPECIFIC COST DATA
- ARM 38.5.184ARM 38.5.184. DEFICIENT FILINGS
- ARM 38.5.190ARM 38.5.190. STATEMENT O -- PICTORIAL EXHIBIT REQUIREMENTS
- ARM 38.5.194ARM 38.5.194. APPLICATION FOR ALLOCATED COST OF SERVICE AND RATE DESIGN CHANGES
- ARM 38.5.195ARM 38.5.195. POST-FILING CONFERENCE FOR ALLOCATED COST OF SERVICE AND RATE DESIGN APPLICATIONS