Indiana Administrative Code
Title 170 - INDIANA UTILITY REGULATORY COMMISSION
Article 1 - GENERAL PROVISIONS
Rule 5 - Minimum Standard Filing Requirements for an Expedited Rate Case
Section 5-11 - Working papers and data; rate base, depreciation
Universal Citation: 170 IN Admin Code 5-11
Current through September 18, 2024
Authority: IC 8-1-1-3
Affected: IC 8-1-2-42
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).
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