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 5-7 - Working papers and data; general information

Universal Citation: 170 IN Admin Code 5-7

Current through September 18, 2024

Authority: IC 8-1-1-3

Affected: IC 8-1-2-42

Sec. 7.

An electing utility shall submit the following information:

(1) A chart of accounts that:

(A) details the types of charges incurred in specific subaccounts; and

(B) describes the utility's format for:
(i) account numbering; and

(ii) coding.

(2) A listing of standard monthly journal entries.

(3) All annual and quarterly reports to shareowners of the utility and its ultimate parent corporation, if any, or, if public information, the web address where the reports can be viewed for the:

(A) last two (2) years; and

(B) year subsequent to the test year, as available.

(4) All reports of the utility and its parent corporation, if any, filed with the Securities and Exchange Commission for the:

(A) test year;

(B) year preceding the test year; and

(C) year following the test year; as available. In lieu of hard copies, the utility may provide a listing of the reports filed, entity filing name, and web address where the reports may be viewed.

(5) The results of the latest FERC staff audit of the utility for compliance with the FERC Uniform System of Accounts.

(6) The utility's operating and construction budgets for the following:

(A) The test year.

(B) The year following the test year.

(7) A statement of the budgeting assumptions included in the budgets listed in subdivision (6).

(8) For an electric utility, the current system interconnection or operating agreement governing system power operations between affiliates.

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