Current through Register Vol. 35, No. 18, September 24, 2024
A. Schedule A
Series: Summaries of the proposed cost of service: In this series of schedules
the applicant shall show the cost of service in summary form for the Base
Period and for the Test Year Period as appropriate and as developed from the
supporting schedules and work papers included elsewhere in the applicant's
filing package.
(1) Schedule A-1: Summary of
the overall cost of service and the claimed revenue deficiency.
(a) [Base Period]: In this schedule the
applicant shall show the cost of service for the Base Period on an unadjusted
basis including, but not limited to revenues, operation and maintenance
expenses, depreciation expense, taxes on other than income, taxes on income,
and the resulting return.
(b) [Test
Year Period]: In this schedule the applicant shall show each of the items
included in the Base Period, all adjustments thereto, the sum of each of these
items at the end of the Test Year Period, and the revenue deficiency.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule A-2: Summary of the revenue
increase or decrease at the proposed rates by rate classification:
(a) [Base-Period]: Not required.
(b) [Test Year Period]: In this schedule the
applicant shall show by rate class the revenue for the Base Period, adjustments
thereto, and as proposed for the Test Year Period, and the dollar amount of
revenue increase or decrease and this amount expressed as a percent.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule A-3: Summary of the cost of
service adjustments by functional classification:
(a) [Base Period]: Not required.
(b) [Test Year Period]: In this schedule the
applicant shall show by functional classification the account balances for the
Base Period and the adjustments made to the Base Period balances to reflect the
applicant's cost of service for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(4) Schedule A-4: Summary of Rate Base:
(a) [Base Period]: In this schedule the
applicant shall show the Rate Base components on an original cost basis for the
Base Period on an unadjusted basis.
(b) [Test Year Period]: In this schedule the
applicant shall show the Rate Base components on an original cost basis for the
Base Period, all adjustments made thereto, and the sum of these components for
the Test Year Period.
(c) [Test
Year Period - - Optional]: At the option of the applicant, the Rate Base
components as adjusted for the Test Year Period may be adjusted further to
reflect the cost of reproduction as a going concern and other elements of
value.
(d) The information required
in this schedule will be supplied when the applicant claims cost of
reproduction as a going concern and other elements of value to support its
proposed rate adjustment.
(e) A
full explanation of each of the adjustments made to the component balances of
Rate Base at the end of the Base Period shall be referenced to the appropriate
supporting schedules or workpapers which shall constitute a part of the
applicant's filing package.
(5) Schedule A-5: Summary of total
capitalization and the weighted average cost of capital:
(a) [Base Period]: In this schedule the
applicant shall show the total claimed capitalization and the weighted average
cost of capital for the Base Period on an unadjusted basis.
(b) [Test Year Period]: In this schedule the
applicant shall show the total claimed capitalization and the weighted average
cost of capital as of the end of the Base Period, the adjustments made thereto,
and the total claimed capitalization and the weighted average cost of capital
for the Test Year Period.
(c) [Test
Year Period - - Optional]: At the option of the applicant, the total claimed
capitalization and weighted average cost of capital as adjusted for the Test
Year Period may be adjusted further to reflect the cost of reproduction as a
going concern and other elements of value.
(d) The information required in this schedule
will be supplied when the applicant claims cost of reproduction as a going
concern and other elements of value to support its proposed rate
adjustment.
(e) A full explanation
of each of the adjustments made to the claimed total capitalization and the
weighted average cost of capital at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
B. Schedule B Series: Original
cost of plant service: In this series of schedules the applicant shall show the
amounts of utility plant under the various classifications for the Base Period
and for the Test Year Period as appropriate and as developed from the
supporting schedules and workpapers included elsewhere in the applicant's
filing package.
(1) Schedule B-1: Original
cost of plant in service by primary account:
(a) [Base Period]: In this schedule the
applicant shall show the utility plant book balances by primary account at the
beginning of the Base Period and the book balances at the end of the Base
Period including totals for the original cost of plant in service.
(b) [Test Year Period]: In this schedule the
applicant shall show each of the utility plant accounts shown for the Base
Period as of the end of the Base Period; estimates or projections for
additions, retirements, and transfers; and the balances at the end of the Test
Year Period including totals for the original cost of plant as
adjusted.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
B-2: Original cost of plant in service by detail account:
(a) [Base Period]: In this schedule the
applicant shall show by functional classification the book balances at the
beginning of the Base Period; the book balances for additions, retirements, and
transfers made thereto during the Base Period; and the book balances at the end
of the Base Period including subtotals by functional classification and totals
for the original cost of plant in service.
(b) [Test Year Period]: In this schedule the
applicant shall show by functional classification the balances at the end of
the Base Period; estimates or projections for additions, retirements, and
transfers; and the balances at the end of the Test Year Period including
subtotals by functional classification and totals for the original cost of
plant in service.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(3) Schedule
B-3: Construction work in progress:
(a) [Base
Period]: In this schedule the applicant shall show the items included in
construction work in progress for the Base Period by functional classification
including a proper description of the project, work order number, estimated
cost of the project, expenditures at the end of the Base Period, and the total
book balance for construction work in progress at the end of the Base
Period.
(b) [Test Year Period]: In
this schedule the applicant shall show the items included in construction work
in progress for the Test Year Period by functional classification including a
proper description of the project, work order number, estimated completion
date, total estimated cost of the project, adjustments made thereto for the
Test Year Period, expenditures at the end of the Test Year Period, and the
total balance for construction work in progress at the end of the Test Year
Period as adjusted.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(4) Schedule
B-4: Allowance for funds used during construction:
(a) [Base Period]: In this schedule the
applicant shall show the amount of allowance for funds used during construction
generated and transferred to plant in service during the Base Period and for
the two (2) years prior thereto along with the corresponding capitalization
rates used to calculate the amounts generated.
(b) In addition, the applicant shall include
a complete explanation of the methods, procedures, and calculations used in
computing the amount of funds generated and transferred to plant in
service.
(c) [Test Year Period]: In
this schedule the applicant shall show the amount of allowance for funds used
during construction as adjusted from the Base Period along with an explanation
of the methods, procedures, and calculations used in computing the amount of
funds generated and transferred to plant in service.
(d) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(5) Schedule B-5: Plant held for future use:
(a) [Base Period]: In this schedule the
applicant shall show a list of plant held for future use as of the end of the
Base Period including a proper description, date of purchase, anticipated use,
anticipated date that property will be placed in service, and the book balance
of each item of plant at the end of the Base Period including a total of these
balances of plant held for future use.
(b) [Test Year Period]: In this schedule the
applicant shall show a list of plant held for future use as of the end of the
Test Year Period including a proper description, date of purchase, anticipated
use, anticipated date that property will be placed in service, adjustments made
to the Base Period balances for the Test Year Period, and the balance of each
item of plant at the end of the Test Year Period including a total of these
balances of plant held for future use as adjusted.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
C. Schedule C Series: Accumulated
provision for depreciation and amortization: In this series of schedules the
applicant shall show information concerning the accumulated provision for
depreciation and amortization for the Base Period and for the Test Year Period
as appropriate and as developed from the supporting schedules and workpapers
included elsewhere in the applicant's filing package.
(1) Schedule C-1: Accumulated provision for
depreciation and amortization by functional classification:
(a) [Base Period]: In this schedule the
applicant shall include the book balance at the beginning of the Base Period
for depreciation and amortization by functional classification and detailed
plant account; the book balances for accruals, retirements, abandonments, and
transfers entered on the books during the Base Period; and the book balances at
the end of the Base Period including subtotals by functional classification and
totals for the accumulated provision for depreciation and
amortization.
(b) [Test Year
Period]: In this schedule the applicant shall show by functional classification
the balances for accumulated provision for depreciation and amortization at the
end of the Base Period; estimates or projections for accruals, retirements,
abandonments, and transfers; and the balances at the end of the Test Year
Period including subtotals by functional classification and totals for the
accumulated provision for depreciation and amortization as adjusted.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule C-2: Depreciation rate study:
(a) [Base Period]: In this schedule the
applicant shall show by functional classification all changes made during the
Base Period to the approved book depreciation rates, the property service
lives, or the net values of properties included in the Base Period
(b) In addition the applicant shall include
for any changes made to the book depreciation rates during the Base Period
reference to the appropriate supporting study, including methods, formulae,
procedures, schedules, or workpapers which shall constitute a part of the
applicant's filing package. This information will be in accordancewith NMPSC
Rule 340 [17.3.340 NMAC].
(c) [Test
Year Period]: In this schedule the applicant shall show by functional
classification any changes proposed to the Base Period approved book
depreciation rates, the property service lives, or the net service value of
properties included in the Base Period.
(d) A full explanation of each of the
adjustments made to the Base Period book depreciation rates shall be referenced
to the appropriate supporting schedules or workpapers which shall constitute a
part of the applicant's filing package. This information will be in accordance
with NMPSC Rule 340 [17.3.340 NMAC].
D. Schedule D Series: Original cost of plant
in service adjusted to the cost of reproduction as a going concern and other
elements of value-Optional: In this series of schedules the applicant shall
show the original cost of plant in service adjusted to the cost of reproduction
as a going concern and other elements of value. The information required in
this series shall be supplied when the applicant claims cost of reproduction as
a going concern and other elements of value to support a rate increase
adjustment.
(1) Schedule D-1: Original cost
of plant in service adjusted to the cost of reproduction as a going concern and
other elements of value - - Optional:
(a)
[Base Period]: In this schedule the applicant sha11 show the original cost of
plant in service by functional classification for the Base Period adjusted to
the cost of reproduction as a going concern and other elements of value as of
the end of the Base Period and shall include therein subtotals and the total
for the adjusted value of the original cost of plant in service.
(b) In addition the applicant shall state
herein the rationale, methods, formulae, and calculations used to adjust the
original cost of plant in service.
(c) [Test Year Period]: In this schedule the
applicant shall show the original cost of plant in service by functional
classification for the Test Year Period adjusted to the cost of reproduction as
a going concern and other elements of value and shall include therein subtotals
and the total for the adjusted value of the original cost of plant in
service.
(d) In addition, the
applicant shall state herein the rationale, methods, formulae, and calculations
used to adjust the original cost of plant in service.
(e) A full explanation of each of the
estimates or projections made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
D-2: Cost of reproduction as a going concern value adjusted for age and
condition - - Optional:
(a) [Base Period]: In
this schedule the applicant shall show the adjustment for age and condition of
the Base Period cost of reproduction as a going concern and other elements of
value by functional classification and shall include therein the subtotal and
the total for the cost of reproduction as a going concern value.
(b) In addition, the applicant shall state
the rationale, methods, formulae, and calculations used to arrive at the value
for age and condition of the cost of reproduction as a going concern.
(c) [Test Year Period]: In this schedule the
applicant shall show the adjustment for age and condition of the Test Year
Period cost of reproduction as a going concern and other elements of value by
functional classification and detail account and shall include therein the
subtotal and the total for the cost of reproduction as a going concern
value.
(d) In addition the
applicant shall state therein the rationale, methods, formulae, and
calculations used to arrive at the value for age and condition of the cost of
reproduction as a going concern.
(e) A full explanation of each of the
estimates or projections made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
E.
Schedule E Series: Working capital allowance: In this series of schedules the
applicant shall show the amounts claimed for working capital for the Base
Period and for the Test Year Period as developed from the supporting schedules
and workpapers included elsewhere in the applicant's filing package.
(1) Schedule E-1: Cash working capital
allowance:
(a) [Base Period]: In this schedule
the applicant shall show the computation for the cash allowance of working
capital for the Base Period on an unadjusted basis. At the applicant's option a
lead-lag study may be supplied to satisfy the requirements of this
schedule.
(b) [Test Year Period]:
In this schedule the applicant shall show the computation for the cash
allowance of working capital as of the end of the Base Period, the adjustments
made thereto, and the total claimed cash allowance for the Test Year Period. At
the applicant's option a lead-lag study may be supplied to satisfy the
requirements of this schedule.
(c)
A full explanation of each of the adjustments made to the balance for cash
allowance as of the end of the Base Period shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(2) Schedule E-2: Materials and supplies,
prepayments, and deferred charges:
(a) [Base
Period]: In this schedule the applicant shall show for each month of the Base
Period the beginning monthly book balances for materials and supplies,
prepayments, and deferred charges on an unadjusted basis and shall include
therein subtotals and totals for the period and the average balance for the
Base Period.
(b) [Test Year
Period]: In this schedule the applicant shall show for each month of the Test
Year Period the beginning monthly balance for materials and supplies,
prepayments, and deferred charges; all adjustments thereto; and the subtotals
and totals for the period and the average balances for the Test Year
Period.
(c) A full explanation of
each of the adjustments made to the balances for materials and supplies,
prepayments, and deferred charges as of the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule E-3: Fuel stock inventories and
fuel stock expenses:
(a) [Base Period]: In
this schedule the applicant shall show for each month of the Base Period the
beginning monthly book balances of fuel stock inventories and fuel stock
expenses on an unadjusted basis and shall include therein subtotals and totals
for the period and the average balance for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show for each month of the Test Year Period the beginning
monthly book balances of fuel stock inventories and fuel stock expenses, all
adjustments thereto, and the subtotals and. totals for the period and the
average balance for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances for fuel inventories and fuel stock expenses
as of the end of the Base Period shall be referenced to the appropriate
supporting schedules or workpapers which shall constitute a part of the
applicant's filing package.
(4) Schedule E-4: Amounts of working capital
items charged to operating and maintenance expenses:
(a) [Base Period]: In this schedule the
applicant shall show for the Base Period the amounts of working capital, items
charged to operating and maintenance expense on an unadjusted basis and shall
include therein subtotals and totals for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show for the Test Year Period the amounts of working capital
items charged to operating and maintenance expense, all adjustments thereto,
and the subtotals and totals for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances of working capital items charged to operating
and maintenance expense as of the end of the Base Period shall be referenced to
the appropriate supporting schedules or workpapers which shall constitute a
part of the applicant's filing package.
F. Schedule F Series: Other property and
investments: In this series of schedules the applicant shall show the
information requested on other property and investments for the Base Period and
for the Test Year Period as developed from the supporting schedules and
workpapers included elsewhere in the applicant's filing package.
To the extent that the information required herein has been
supplied and is currently on file with the New Mexico Public Service Commission
[New Mexico Public Regulation Commission] pursuant to the provisions of NMPSC
Rule 450 [17.6.450 NMAC], notice of such filing will fulfill the requirements
for these series of schedules.
(1)
Schedule F-1: Other property and investments:
(a) [Base Period]: In this schedule the
applicant shall show its investments in other-than-utility property for the
Base Period on an unadjusted basis including therein a description of the
property or investment; the amounts invested; the types of securities owned,
loaned, pledged, and/or advanced; the applicable cost rates; the equity in the
undistributed earnings since date of acquisition; and the interest and/or
dividend income received from such property or investment. In addition, if
regulatory approval was required for any security acquired or advancement made
in connection with such property or investment, the applicant shall state the
name of the Commission, the date authorization was granted, and the case or
docket number.
(b) [Test Year
Period]: In this schedule the applicant shall show its investments in
other-than-utility property as of the end of the Base Period; all adjustments
made thereto for the Test Year Period; and the balance at the end of the Test
Year Period including therein a description of the property or investment; the
amounts invested; the types of securities owned, loaned, pledged, and/or
advanced; the applicable cost rates; the equity in the undistributed earnings
since date of acquisition; and the interest and/or dividend income received
from such property or investment.
(c) In addition, if regulatory approval was
required for any security acquired or advancement made in connection with such
property or investment, the applicant shall state the name of the Commission,
the date authorization was granted, and the case or docket number. A full
explanation for each of the adjustments made to the balances shown at the end
of the Base Period shall be referenced to the appropriate supporting schedules
or workpapers which shall constitute a part of the applicant's filing
package.
(2)
[Reserved]
G. Schedule G
Series: Capitalization, the cost of capital, and the overall rate of return: In
this series of schedules the applicant shall show the total claimed
capitalization by class of capital, the claimed capital structure, the embedded
cost rates including the claimed rate of return on the common stock equity
component, and the resulting weighted average cost of capital for the Base
Period and for the Test Year Period as developed from the supporting schedules
and workpapers included elsewhere in the applicant's filing package.
(1) Schedule G-1: Capitalization, the cost of
capital, and the overall rate of return in conformance with an original cost
Rate Base:
(a) [Base Period]: In this schedule
the applicant shall show the claimed capitalization, the cost of capital
thereon, and the overall claimed rate of return for the Base Period on an
actual basis; a description of the various classes of capital outstanding; the
capital structure ratios; the effective embedded cost rates; and the weighted
cost rate for each class of capital.
(b) [Test Year Period]: In this schedule the
applicant shall show the claimed capitalization, the cost of capital thereon,
and the overall claimed rate of return as of the end of the Base Period; all
adjustments thereto; a description of the various classes of capital; the
dollar amounts outstanding at the end of the Test Year Period; the capital
structure ratios; the estimated or projected cost rates; and the weighted cost
rate for each class of capital.
(c)
A full explanation of each of the adjustments made to the balances and cost
rates of capital shown at the end of the Base Period shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(2) Schedule G-2: Capitalization, the cost of
capital, and the overall rate of return in conformance with a cost of
reproduction as a going concern and other elements of value Rate Base -
Optional
(a) [Base Period]: In this schedule
the applicant shall show the claimed capitalization, the cost of capital
thereon, and the overall claimed rate of return as of the end of the Base
Period on an actual basis; the adjustment thereto for the cost of reproduction
as a going concern value; a description of the various classes of capital; the
dollar amounts outstanding at the end of the Base Period as adjusted; the
capital structure ratios; the effective embedded cost rates; and the weighted
cost rate for each class of capital. The information required in this schedule
will be supplied when the applicant claims cost of reproduction as a going
concern and other elements of value to support its proposed rate
adjustment.
(b) [Test Year Period]:
In this schedule the applicant shall show the capitalization, the cost of
capital, and the overall claimed rate of return as of the end of the Test Year
Period as adjusted further to the cost of reproduction as a going concern
value; a description of the various classes of capital; the dollar amounts
outstanding at the end of the Test Year Period as adjusted; the capital
structure ratios; the estimated cost rates; and the weighted cost rate for each
class of capital. The information required in this schedule will be supplied
when the applicant claims cost of reproduction as a going concern and other
elements of value to support its proposed rate adjustment.
(c) A full explanation of each of the
adjustments made to the balances and cost rates of capital shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(3) Schedule
G-3: Embedded cost of borrowed capital with term of maturity in excess of one
year from date of issue.
(a) [Base Period]: In
this schedule the applicant shall show the embedded cost of borrowed capital
based on the actual principal amounts outstanding at the end of the Base
Period.
(b) In addition the
applicant shall show the following particulars for each class and series of
borrowed capital outstanding:
(i) description
of issue;
(ii) date of
issuance;
(iii) date of
maturity;
(iv) coupon or nominal
interest rate;
(v) principal amount
of issue at offering;
(vi) price at
offering;
(vii) gross
proceeds;
(viii) underwriter's
commission, discount, or premium;
(ix) expense of issue;
(x) net proceeds: amount; per unit;
(xi) effective yield to maturity: [by
reference to any generally acceptable table of bond yields or computer
computation];
(xii) principal
amount outstanding at end of Base Period;
(xiii) annual interest
requirements;
(xiv) weighted
effective cost rate;
(xv) if issue
is owned by an affiliate, state name and relationship of owner to applicant;
and
(xvi) if issue is convertible,
state terms of conversion.
(c) [Test Year Period]: In this schedule the
applicant shall show the cost of borrowed capital [particulars a through p] [i
through xv] after all adjustments to the actual balances and cost rates at the
end of the Base Period.
(d) A full
explanation of each of the adjustments made to the balances and cost rates of
capital shown at the end of the Base Period shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(4) Schedule G-4: Cost of short-term borrowed
capital including revolving credit agreements and other notes payable:
(a) [Base Period]: In this schedule the
applicant shall show the cost of short-term borrowed capital based on the
actual principal amounts outstanding at the end of the Base Period.
(b) In addition the applicant shall show the
following particulars for each class and series of short-term borrowed capital
outstanding:
(i) description of
issue;
(ii) date of
issuance;
(iii) date of
maturity;
(iv) coupon or nominal
interest rate;
(v) principal amount
of issue at offering;
(vi) annual
interest requirements;
(vii)
average principal balance outstanding monthly during the period;
(viii) average weighted interest cost rate on
average principal balance outstanding monthly during the period; and
(ix) if issue is owned by an affiliate, state
name and relationship of owner to applicant.
(c) [Test Year Period]: In this schedule the
applicant shall show the cost of short-term borrowed capital [particulars a
through i] [i through ix] after all adjustments to the actual balances and cost
rates at the end of the Base Period.
(d) A full explanation of each of the
adjustments made to the balances and cost rates of capital shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(5) Schedule
G-5: Embedded cost of preferred stock capital:
(a) [Base Period]: In this schedule the
applicant shall show the embedded cost of preferred stock capital based on the
actual principal amounts outstanding at the end of the Base Period.
(b) In addition the applicant shall show the
following particulars for each class and series of preferred stock outstanding:
(i) description of issue [including number of
shares offered];
(ii) date of
issuance;
(iii) dividend
rate;
(iv) price at
offering;
(v) gross
proceeds;
(vi) underwriter's
commission, discount, or premium;
(vii) issuance expense;
(viii) net proceeds: amount; per
unit;
(ix) effective dividend cost
rate;
(x) principal amount
outstanding at end of period;
(xi)
annual dividend requirements;
(xii)
weighted effective cost rate;
(xiii) if issue is owned by an affiliate,
state name and relationship; and
(xiv) if issue is convertible, state terms of
conversion.
(c) [Test
Year Period]: In this schedule the applicant shall show the cost of preferred
stock capital [particulars a through n] [i through xiv] after all adjustments
to the actual balances and cost rates at the end of the Base Period.
(d) A full explanation of each of the
adjustments made to the balances and cost rates of capital shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(6) Schedule
G-6: Common stock equity capital:
(a) [Base
Period]: In this schedule the applicant shall show the common stock activity
for the Base Period on an actual basis showing therein the following
particulars:
(i) year-end number of shares
outstanding;
(ii) year-end book
value per share;
(iii) annual
earning per share;
(iv) annual cash
dividends per share;
(v) annual
stock dividends per share;
(vi)
dividends declared;
(vii) stock
splits and/or changes in par value;
(viii) sales of common stock;
(ix) date of sale;
(x) number of shares sold;
(xi) gross proceeds;
(xii) underwriter's commission, discount, or
premium;
(xiii) issuance
expense;
(xiv) net proceeds per
share; and
(xv) type of
offering.
(b) [Test Year
Period]: In this schedule the applicant shall show the common stock activity as
of the end of the Base Period, all adjustments made to the particulars a
through o [i through xv] prescribed for the Base Period, and the results as of
the end of the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown as of the end of the Base Period shall
be referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(7) Schedule G-7: Historical activity in
comon stock, paid-in capital, and retained earnings:
(a) [Base Period]: In this schedule the
applicant shall show the historical activity over the five (5) years prior to
the Base Period in common stock, paid-in capital, and retained earnings as of
the end of each year on an actual basis and shall include therein the beginning
balance, additions, reductions, and the ending balance concluding with the Base
Period.
(b) [Test Year Period]: In
this schedule the applicant shall show the actual balances for the Base Period;
all adjustments to the Base Period balances as a result of estimates,
projections, and anticipated changes thereto; and the ending balance for the
Test Year Period.
(c) A full
explanation of each of the adjustments made to the balances shown as of the end
of the Base Period shall be referenced to the appropriate supporting schedules
or workpapers which shall constitute a part of the applicant's filing
package.
H.
Schedule H Series: Expenses of Operation: In this series of schedules the
applicant shall show information concerning its expenses of operation by each
account of the Uniform System of Accounts prescribed by the New Mexico Public
Service Commission [New Mexico Public Regulation Commission] for the Base
Period and for the Test Year Period as developed from the supporting schedules
and workpapers included elsewhere in the applicant's filing package.
(1) Schedule H-1: Operation and maintenance
expenses:
(a) [Base Period]: In this schedule
the applicant shall show operation and maintenance expenses by functional
classification and detailed account on an unadjusted basis by month for the
Base Period and shall include therein subtotals and totals by functional
classification and detailed account. Amounts included in Accounts 601 and 603,
Salaries and Wages; Accounts 630 through 635, Contractual Services; and
Accounts 665 through 667, Regulatory Commission Expenses, shall further be
separated to identify those amounts in each detailed account which are
litigation expenses as defined by NMSA 1978, Section
62-13-3 and
those amounts which are not litigation expenses. Amounts included in any other
detailed account which are litigation expenses as defined by Section
62-13-3 shall
also be separately identified.
(b)
[Test Year Period]: In this schedule the applicant shall show operation and
maintenance expenses by functional classification and detailed account as of
the end of the Base Period, all adjustments thereto, and the corresponding
adjusted balances as of the end of the Test Year Period and shall include
therein subtotals and totals by functional classification and detailed account.
Test year period litigation expenses should be handled in the same manner as
described above for the base period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule H-2: Cost of purchased water:
(a) [Base Period]: In this schedule the
applicant shall show the cost of purchased water by month on an unadjusted
basis for the Base Period.
(b)
[Test Year Period]: In this schedule the applicant shall show the cost of
purchased water as of the end of the Base Period, all adjustments thereto, and
the balances as of the end of the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule H-3: Fuel or power purchased for
pumping:
(a) [Base Period]: In this schedule
the applicant shall show the fuel or power purchased for pumping by month on an
unadjusted basis for the Base Period by type of fuel used.
(b) [Test Year Period]: In this schedule the
applicant shall show the fuel or power purchased for pumping by month as of the
end of the Base Period, all adjustments thereto, and the balances as of the end
of the Test Year Period by type of fuel used.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(4) Schedule H-4: Payroll distribution and
associated payroll taxes:
(a) [Base Period]:
In this schedule the applicant shall show the payroll distribution and the
associated payroll taxes included in operation and maintenance expenses on an
unadjusted basis for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the payroll distribution and the associated payroll taxes
included in operation and maintenance expenses as of the end of the Base
Period, all adjustments made thereto, and the balances as of the end of the
Test Year Period.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(5) Schedule
H-5: Expenses associated with advertising, contributions, donations, lobbying
and political activities, memberships, and outside services:
(a) [Base Period]: In this schedule the
applicant shall show the expenses incurred as a result of advertising,
contributions, donations, lobbying and political activities, memberships, and
outside services on an unadjusted basis for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the expenses associated with advertising, contributions,
donations, lobbying and political activities, memberships, and outside services
by month as of the end of the Base Period; all adjustments made thereto; and
the balances for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(6) Schedule H-6: Other administrative and
general expenses:
(a) [Base Period]: In this
schedule the applicant shall show other administrative and general expenses
such as transfer credits, regulatory commission expenses, duplicate charges,
and other miscellaneous general expenses not shown elsewhere separately, on an
unadjusted basis for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show other administrative and general expenses such as transfer
credits, regulatory commission expenses, duplicate charges, and other
miscellaneous general expenses not shown elsewhere separately, after
adjustments thereto for the Test Year Period and the balances as of the end of
the Test Year Period.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(7) Schedule
H-7: Depreciation and amortization expense:
(a) [Base Period]: In this schedule the
applicant shall show the depreciation and amortization expense by functional
classification on an unadjusted basis for the Base Period, the book
depreciation rate, and the annual expense accrual as of the end of the Base
Period and shall include therein subtotals and totals by functional
classification.
(b) [Test Year
Period]: In this schedule the applicant shall show the depreciation and
amortization expense by functional classification as of the end of the Base
Period, all adjustments thereto, and the annual expense accrual as of the end
of the Test Year Period and shall include therein subtotals and totals by
functional classification.
(c) A
full explanation of each of the adjustments made to the balances shown at the
end of the Base Period shall be referenced to the appropriate supporting
schedules or workpapers which shall constitute a part of the applicant's filing
package.
(8) Schedule
H-8: Taxes other than on income:
(a) [Base
Period]: In this schedule the applicant shall show the taxes, excluding federal
and state income taxes, by type of tax accrued, prepaid, and charged on an
actual basis for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the taxes, excluding federal and state income taxes, by
type of tax for the Base Period, all adjustments made thereto for the Test Year
Period, and the balances for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown for the Base Period shall be referenced
to the appropriate supporting schedules or workpapers which shall constitute a
part of the applicant's filing package.
(9) Schedule H-9: Federal and state income
taxes:
(a) [Base Period]: In this schedule the
applicant shall show the computation for federal and state income taxes on an
unadjusted basis for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the computation for federal and state income taxes
reflecting all adjustments made for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(10) Schedule H-10: Reconciliation of net
income per books to net income for income tax purposes:
(a) [Base Period]: In this schedule the
applicant shall show the reconciliation of the net income per books to the net
income as reported to the Federal Internal Revenue Service for the Base
Period.
(b) [Test Year Period]: In
this schedule the applicant shall show the reconciliation of the net income as
adjusted for the Test Year Period to the net income as would be reported to the
Federal Internal Revenue Service for the Test Year Period.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(11) Schedule H-11: Income tax effect as a
result of applicant joining in a consolidated federal income tax return:
(a) [Base Period]: In this schedule the
applicant shall show a detailed analysis for the Base Period of the applicant's
tax effect as a result of joining in the filing of a consolidated federal
income tax return.
(b) [Test Year
Period]: In this schedule the applicant shall show a detailed analysis for the
Test Year Period of the applicant's tax effect at the proposed revenue as a
result of joining in the filing of a consolidated federal income tax
return.
(12) Schedule
H-12: Accumulated tax deferrals:
(a) [Base
Period]: In this schedule the applicant shall show the accumulated tax
deferrals on an unadjusted basis for the Base Period and shall include therein
the actual balances for additions and reductions and the balances as of the end
of the Base Period.
(b) In addition
the applicant shall show the item giving rise to the tax deferral separately,
such as accelerated amortization, liberalized depreciation, asset depreciation
range, investment tax credit, job development credit, etc.
(c) [Test Year Period]: In this schedule the
applicant shall show the accumulated tax deferrals as of the end of the Base
Period, all adjustments thereto for the Test Year Period, and the balances at
the end of the Test Year Period.
(d) In addition the applicant shall show the
item giving rise to the tax deferral separately, such as accelerated
amortization, liberalized depreciation, asset depreciation range, investment
tax credit, job development credit, etc.
(e) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(13) Schedule H-13: Investment tax credits:
(a) [Base Period]: In this schedule the
applicant shall show an analysis of the investment tax credits earned,
utilized, and amortized during the Base Period on an unadjusted
basis.
(b) In addition, the
applicant shall show herein the particulars concerning any sale/leaseback
transactions under the safe-harbor lease provisions of the Accelerated Cost
Recovery System established by the Economic Recovery Tax Act of 1981 and
amendments thereto, such as the investor/lessor, amount of property, cash
payment, term of lease, discount, and the tax rate.
(c) [Test Year Period]: In this schedule the
applicant shall show an analysis of the investment tax credit as of the end of
the Base Period, all adjustments made thereto for the Test Year Period, and the
balances at the end of the Test Year Period.
(d) In addition the applicant shall show
herein the particulars concerning any sale/leaseback transactions under the
safe-harbor lease provisions of the Accelerated Cost Recovery System
established by the Economic Recovery Tax Act of 1981 and amendments thereto,
such as the investor/lessor, amount of property, cash payment, term of lease,
discount, and the tax rate.
(e) A
full explanation of each of the adjustments made to the balances shown at the
end of the Base Period shall be referenced to the appropriate supporting
schedules or workpapers which shall constitute a part of the applicant's filing
package.
(14) Schedule
H-14: Expenses associated with affiliated interests:
(a) [Base Period]: In this schedule the
applicant shall show the charges or credits on an unadjusted basis for the Base
Period between applicant and any other affiliated or associated company, or for
corporate organizations of applicant operating as departments or divisions,
including therein the proper account classification; a description of the
service performed; and the basis for the determination of the charge or credit.
For reporting purposes herein items of $10,000 or more shall be shown
individually; items of $10,000 or less may be aggregated.
(b) [Test Year Period]: In this schedule the
applicant shall show the charges or credits for the Base Period, all
adjustments made thereto, and the balances as of the end of the Test Year
Period between applicant and any other affiliated or associated company, or for
corporate organizations of applicant operating as departments or divisions,
including therein the proper account classification; a description of the
service performed; and the basis for the determination of the charge or credit.
For reporting purposes herein items of $10,000 or more shall be shown
individually; items of $10,000 or less may be aggregated.
(c) A full explanation of each of the
adjustments made to the balances shown for the Base Period shall be referenced
to the appropriate supporting schedules or workpapers which shall constitute a
part of the applicant's filing package.
(15) Schedule H-15: Expenses associated with
nonutility services:
(a) [Base Period]: In
this schedule the applicant shall show the investments, revenues, and expenses
pertaining to the applicant's nonutility services on an unadjusted basis for
the Base Period. In addition the applicant shall provide a full explanation of
the methods and procedures used in allocating costs and expenses between the
applicant utility and nonutility services.
(b) [Test Year Period]: In this schedule the
applicant shall show the investments, revenues, and expenses pertaining to the
applicant's nonutility services as of the end of the Base Period; all
adjustments made thereto; and the balances as of the end of the Test Year
Period. In addition the applicant shall provide a full explanation of the
methods and procedures used in allocating costs and expenses between the
applicant utility and nonutility services.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(16) Schedule H-16: Explanation of the
adjustments to expenses of operation: In this schedule the applicant shall
state in a brief narrative explanation the nature of each adjustment made to
the book balances of operation and maintenance expenses.
I. Schedule I Series: Construction program
and sources of construction funds: In this series of schedules the applicant
shall show its proposed construction program and the sources of construction
funds as developed from the supporting schedules and workpapers included
elsewhere in the applicant's filing package.
(1) Schedule I-1: Construction program:
(a) In this schedule the applicant shall show
the capital requirements, including allowance for funds used during
construction anticipated to be generated, related to its construction underway
during the Base Period and construction planned for the next two (2) succeeding
years by functional classification.
(b) A full explanation of all assumptions and
estimates used to arrive at the projections shown shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
(2) Schedule I-2: Sources of construction
funds:
(a) In this schedule the applicant
shall show the planned sources of construction funds by years to conform with
the planned construction program and shall include therein the amounts by class
of capital and the anticipated cost rates on the proposed financing.
(b) A full explanation of all assumptions and
estimates used to arrive at the projections shown shall be referenced to the
appropriate supporting schedules or workpapers which shall constitute a part of
the applicant's filing package.
J. Schedule J Series: Fully allocated cost of
service study: In this series of schedules the applicant shall show the total
cost of service for the Base Period and the cost of service for the Test Year
Period separated by jurisdiction and, where applicable, by corporate department
or division; functional classification; the cost components classified to
demand, commodity, and customer; and where applicable by rate classification as
developed from the supporting schedules and workpapers included elsewhere in
the applicant's filing package.
(1) Schedule
J-1: Allocation of Rate Base - - jurisdictional:
(a) [Base Period]: In this schedule the
applicant shall show the Rate Base components on an unadjusted basis for the
Base Period separated by jurisdiction and, where applicable, by corporate
department or division.
(b) [Test
Year Period]: In this schedule the applicant shall show the Rate Base
components after adjustments to the Base Period balances separated by
jurisdiction and, where applicable, by corporate department or
division.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(2) Schedule
J-2: Allocation of Rate Base - - functional classification.
(a) [Base Period]: In this schedule the
applicant shall show the Rate Base components on an unadjusted basis for the
Base Period separated by functional classification.
(b) [Test Year Period]: In this schedule the
applicant shall show the Rate Base components after adjustments to the Base
Period balances separated by functional classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule J-3: Allocation of Rate Base - -
demand, commodity, and customer:
(a) [Base
Period]: In this schedule the applicant shall show the Rate Base components on
an unadjusted basis for the Base Period separated as to demand, commodity, and
customer.
(b) [Test Year Period]:
In this schedule the applicant shall show the Rate Base components after
adjustments to the Base Period balances separated by demand, commodity, and
customer.
(c) A full explanation of
each of the adjustments made to the balances shown at the end of the Base
Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(4) Schedule
J-4: Allocation of Rate Base to rate classes:
(a) [Base Period]: In this schedule the
applicant shall show the Rate Base components on an unadjusted basis for the
Base Period separated into rate classes.
(b) [Test Year Period]: In this schedule the
applicant shall show the Rate Base components after adjustments to the Base
Period balances separated into rate classes.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(5) Schedule J-5: Allocation of total
expenses - - jurisdictional:
(a) [Base
Period]: In this schedule the applicant shall show the total expenses on an
unadjusted basis for the Base Period separated by jurisdiction and, where
applicable, by corporate department or division.
(b) [Test Year Period]: In this schedule the
applicant shall show the total expenses after adjustments to the Base Period
balances separated by jurisdiction and, where applicable, by corporate
department or division.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpapers which shall constitute a part of the applicant's filing
package.
(6) Schedule
J-6: Allocation of total expenses - - functional classification:
(a) [Base Period]: In this schedule the
applicant shall show the total expenses on an unadjusted basis for the Base
Period separated by functional classification.
(b) [Test Year Period]: In this schedule the
applicant shall show the total expenses after adjustments to the Base Period
balances separated by functional classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(7) Schedule J-7: Allocation of total
expenses - - demand, commodity, and customer:
(a) [Base Period]: In this schedule the
applicant shall show total expenses on an unadjusted basis for the Base Period
classified as to demand, commodity, and customer.
(b) [Test Year Period]: In this schedule the
applicant shall show total expenses after adjustments to the Base Period
balances classified as to demand, commodity, and customer.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(8) Schedule J-8: Allocation of total
expenses to rate classes:
(a) [Base Period]:
In this schedule the applicant shall show total expenses on an unadjusted basis
for the Base Period separated by rate classes.
(b) [Test Year Period]: In this schedule the
applicant shall show total expenses after adjustments to the Base Period
balances separated by rate classes.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
K. Schedule K Series: Allocated
cost of service per billing unit of demand, commodity, and customer by rate
classification: In this series of schedules the applicant shall show the
allocated cost of service by rate classification per billing unit of demand,
commodity, and customer as requested in each schedule and developed from the
supporting schedules and workpapers included elsewhere in the applicant's
filing package. Whenever possible the applicant utility may combine the
information requested in Schedules K-1,K-2, and K-3 into one schedule for ease
of presentation.
(1) Schedule K-1: Allocated
cost per billing unit of demand:
(a) [Base
Period]: In this schedule the applicant shall show the total allocated cost of
service and the total allocated cost of service per billing unit of demand on
an unadjusted basis for the Base Period.
(b) [Test Year Period]: In this schedule the
applicant shall show the total allocated cost of service and the total
allocated cost of service per billing unit of demand after adjustments to the
Base Period balances.
(c) A full
explanation of each of the adjustments made to the balances shown at the end of
the Base Period shall be referenced to the appropriate supporting schedules or
workpaper which shall constitute a part of the applicant's filing
package.
(2) Schedule
K-2: Allocated cost per billing unit of commodity:
(a) [Base Period]: In this schedule the
applicant shall show the total allocated cost of service and the total
allocated cost of service per billing unit of commodity on an unadjusted basis
for the Base Period.
(b) [Test Year
Period]: In this schedule the applicant shall show the total allocated cost of
service and the total allocated cost of service per billing unit of commodity
after adjustments to the Base Period balances.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(3) Schedule K-3: Allocated cost per customer
unit:
(a) [Base Period]: In this schedule the
applicant shall show the total allocated cost of service and the total
allocated cost of service per customer unit on an unadjusted basis for the Base
Period.
(b) [Test Year Period]: In
this schedule the applicant shall show the total allocated cost of service per
customer unit after adjustments to the Base Period balances.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
L. Schedule L Series: Allocation
and classification factors: In this series of schedules the applicant shall
provide a list of the allocation and classification factors used to assign
items of plant and expenses to the various rate classes as well as a brief
summary of the derivation of the allocation and classification factors used:
(1) Schedule L-1: Allocation factors used to
assign items of plant and expenses to rate classes:
(a) [Base Period]: In this schedule the
applicant shall provide a list of the allocation factors used to assign items
of plant and expenses on an unadjusted basis to the Base Period existing rate
schedules.
(b) In addition, the
applicant shall provide a brief explanation of the derivation of the allocation
factors used.
(c) [Test Year
Period]: In this schedule the applicant shall provide a list of the allocation
factors used to assign items of plant and expenses to the proposed rate
schedules after adjustments to the Base Period balances.
(d) In addition, the applicant shall provide
a brief explanation of the derivation of the allocation factors used.
(e) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule L-2: Classification factors used
to assign items of plant and expenses to demand, commodity, and customer:
(a) [Base Period]: In this schedule the
applicant shall provide a tabulation of the classification factors used to
assign items of plant and expenses to the appropriate demand, commodity, and
customer on an unadjusted basis to the Base Period existing rate schedules,
showing therein the account number, a description of the account, the
classification, the allocation factor, and a brief rationale for the
classification.
(b) [Test Year
Period]: In this schedule the applicant shall provide a tabulation of the
classification factors used to assign items of plant and expenses to the
appropriate demand, commodity, and customer under the proposed rate schedules
after adjustments of the Base Period balances, showing therein the account
number, a description of the account, the classification, the allocation
factor, and a brief rationale for the classification.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
N. Schedule N
Series: Rate design: In this series of schedules the applicant shall show the
total revenue requirement by rate class as developed from the supporting
schedules and workpapers included elsewhere in the applicant's filing package.
(1) Schedule N-1: Total revenue requirements
by rate class:
(a) [Base Period]: Not
required.
(b) [Test Year Period]:
In this schedule the applicant shall show the total revenue requirements for
the proposed rate classes and the total difference from the revenues to be
derived from existing rates applied to the Test Year Period with this
difference expressed as a percent.
(c) A full explanation of each of the
adjustments made to the balances shown at the end of the Base Period shall be
referenced to the appropriate supporting schedules or workpapers which shall
constitute a part of the applicant's filing package.
(2) Schedule N-2: Proof of revenue:
(a) [Test Year Period]: To satisfy the
requirements of this request the applicant shall include a proof of revenue for
the proposed rate schedules.
(b) A
full explanation of each of the adjustments made to the Base Period information
shall be referenced to the appropriate supporting schedules or workpapers which
shall constitute a part of the applicant's filing package.
(3) Schedule N-3: Comparison of rates for
service under the present and proposed schedules: To satisfy the requirements
of this request the applicant shall include herein a comparison of the rates
for service under the present and proposed rate schedules.
(4) Schedule N-4: Explanation of proposed
rate schedule changes: In this schedule the applicant shall provide a brief
explanation for the proposed change to the Base Period existing rate schedules
and shall include therein the justification and support for the proposed
change.
O. Schedule O
Series: Key operating statistics: In this series of schedules the applicant
shall provide the statistical data as requested in the following series of
schedules and shall include therein an explanation or reference to the
appropriate supporting schedules or workpapers for any adjustments made to the
historical data requested or to the data for the Base Period. In addition,
detailed explanations of all estimates and assumptions used to arrive at future
values of data shall be provided.
(1) Schedule
O-1: Monthly water production: In this schedule the applicant shall provide
monthly water production data as requested:
(a) for total system,
(b) by service area [if
applicable],
(c) designate the
monthly peak day,
(d) for two (2)
years prior to the Base Period,
(e)
for twelve (12) months of the Base Period, and
(f) as estimated for the Test Year
Period.
(2) Schedule
O-2: Monthly water sales: In this schedule the applicant shall provide monthly
water sales data as requested:
(a) for total
system,
(b) by service area [if
applicable],
(c) by rate
classes,
(d) or two (2) years prior
to Base Period,
(e) for twelve (12)
months of the Base Year, and
(f) as
estimated for the Test Year Period.
P. Schedule P Series: Required reports: In
this series of schedules the applicant shall submit the most current reports as
requested herein.
(1) Schedule P-1:
Description of company: To satisfy the requirements of this schedule the
applicant shall submit a statement describing the company and its scope of
operations by service areas and shall include an organizational
chart.
(2) Schedule P-2: Annual
Report to NMPSC [NMPRC]: To satisfy the requirements of this schedule the
applicant shall submit a copy of its latest Annual Report required to be on
file at the New Mexico Public Service Commission [New Mexico Public Regulation
Commission]. Where the applicant has duly filed such report with the New Mexico
Public Service Commission [New Mexico Public Regulation Commission], notice
herein of the fact will satisfy the requirements of this schedule.
(3) Schedule P-3: Auditor's report:
(a) To satisfy the requirements of this
schedule the applicant shall submit a copy of the opinion of its independent
certified public accountant stating that an independent examination of the book
amounts and accounting adjustments thereto of the applicant utility company's
books and records has been made for the Base Period and the results thereof are
in all material respects in compliance with the Uniform System of Accounts
prescribed by the New Mexico Public Service Commission [New Mexico Public
Regulation Commission].
(b) Where
an independent examination of the book amounts and accounting adjustments of
the applicant utility's books and records has not been made by an independent
certified public accountant, the certification required herein shall be made by
a duly authorized officer of the applicant utility.