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 5-6 - Filing of case-in-chief

Universal Citation: 170 IN Admin Code 5-6

Current through September 18, 2024

Authority: IC 8-1-1-3

Affected: IC 8-1-2-42

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.

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