New Mexico Administrative Code, Part 530, Section 17.9.530.14 - APPENDIX | New Mexico Administrative Code

A. Schedule A Series: Summaries of the proposed cost of service. In this series of schedules the applicant shall show the New Mexico jurisdictional total cost of service in summary form for the Base Period and for the Test Year Period, as appropriate, and the proposed total cost of service in summary form for the Proposed Test Year Period as developed from the supporting schedules and workpapers included elsewhere in the applicant's filing package. Summaries of the proposed cost of service shall be provided as specified in the following schedules.

(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 classes.

(a) [Base Period]: Not required.

(b) [Test Year Period]: In this schedule the applicant shall show for the New Mexico jurisdiction:

(i) Base revenue for the Test Year Period under existing rates and under proposed rates.

(ii) Fuel and purchased power revenues for the Test Year Period under existing rates and under proposed rates.

(iii) Other revenue for the Test Year Period.

(iv) Total revenue for the Test Year Period under existing rates and under proposed rates.

(v) The amount of the revenue increase or decrease expressed both in dollars and as a percent. The revenue increase shall be the total revenue from the proposed rates less the total revenue from the existing rates 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.

(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. 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.

(d) 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 at 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. 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.

(d) 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; 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 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; all adjustments thereto for additions, retirements, and transfers; and the balances at the end of the Test Year Period including totals for the 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 detailed plant account 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 detailed plant account balances at the end of the Base Period; all adjustments thereto 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: Original cost of plant in service by monthly balances.

(a) [Base Period]: In this schedule the applicant shall show by functional classification the detailed plant account book balances at the beginning of each month and 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 detailed plant account book balances at the beginning of each month as adjusted for the Test Year Period and at the end of the Test Year Period including subtotals by functional classification and totals for the original cost of plant in service 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: Construction work in progress. [Report only those Items for which $100,000 or more have been expended by the end of the Base Period.]

(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, and the total balance for construction work in progress at the end of the Test Year Period as adjusted. The information required in this schedule shall be supplied when the applicant claims construction work in progress to support a rate increase adjustment.

(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 B-5: Allowance for funds used during construction generated and transferred to plant in service.

(a) [Base Period]: In this schedule the applicant shall show the amounts of allowance for funds used during construction which were generated and transferred to plant in service during the Base Period and for the four (4) years prior thereto along with the corresponding capitalization rates used to calculate the amounts generated. 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.

(b) [Test Year Period]: In this schedule the applicant shall show the amounts 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.

(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 B-6: 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.

(7) Schedule B-7: Nuclear fuel in process. [FERC accounts 120.1 through 120.5]

(a) [Base Period]: In this schedule the applicant shall show the beginning balance for FERC Accounts 120.1 through 120.5 of the Base Period and the monthly changes to these accounts during the Base Period including, where applicable, payments to vendors or to participating agents, the date payment was made, the name of vendor or participating agent, anticipated use of fuel, and the closing balance for the Base Period.

(b) [Test Year Period]: In this schedule the applicant shall show the closing balance of FERC accounts 120.1 through 120.5 for the Base Period, all adjustments thereto for the Test Year Period, and the closing balance 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.

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 and detailed plant account:

(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 and detailed plant account the balances for accumulated provision for depreciation and amortization at the end of the Base Period; all adjustments thereto 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 and detailed plant account 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. 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, schedule, 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].

(b) [Test Year Period]: In this schedule the applicant shall show by functional classification and detailed plant account 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.

(c) 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].

(3) Schedule C-3: Depreciation and amortization methods.

(a) In this schedule the applicant shall show a full description of the methods, formulae, and procedures used to determine book depreciation and amortization of the applicant's utility plant in service as applicable to either the Base Period or to the Test Year Period.

(b) This schedule shall only be required of those utilities requesting a change in depreciation methods, formulae, or procedures. Otherwise reference to the utility's applicable NMPSC Rule 340 [17.3.340 NMAC] report shall constitute compliance with this schedule.

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 shall show the original cost of plant in service by functional classification and detailed account at the end of the Base Period adjusted to the cost of reproduction as a going concern and other elements of value at 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. In addition the applicant shall state herein the rationale, methods, formulae, and calculations used to adjust the original cost of plant in service.

(b) [Test Year Period]: In this schedule the applicant shall show the original cost of plant in service by functional classification and detailed account as adjusted for the Test Year Period and as 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. In addition the applicant shall state herein the rationale, methods, formulae, and calculations used to adjust 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.

(2) Schedule D-2: Cost of reproduction as a going concern and other elements of 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. 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.

(b) [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. 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.

(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.

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 allowance of cash 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 data request.

(b) [Test Year Period]: In this schedule the applicant shall show the computation for the allowance of cash 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 data request.

(c) A full explanation of each of the adjustments made to the balance for cash working capital 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 on an unadjusted basis the beginning monthly book balances and the end-of-period balance for materials and supplies, prepayments, and deferred charges and shall include therein subtotals, totals, and the average of the thirteen (13) balances 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, totals, and the average of the thirteen (13) 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 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.

(3) Schedule E-3: Fuel inventories by plant location.

(a) [Base Period]: In this schedule the applicant shall show for each month of the Base Period the beginning monthly balances and the Base Period ending balance of fuel inventories on an unadjusted basis and shall include therein subtotals, totals, and the average of the thirteen (13) balances 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 and the period ending balance of fuel inventories; all adjustments thereto; and the subtotals, totals, and the average of the thirteen (13) balances for the Test Year Period.

(c) A full explanation of each of the adjustments made to the balances for fuel inventories 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 each month of the Base Period the monthly amounts of working capital items charged to operating and maintenance expenses on an unadjusted basis and shall include therein totals for the Base Period.

(b) [Test Year Period]: In this schedule the applicant shall show for each month of the Test Year Period the monthly amounts of working capital items charged to operating and maintenance expenses, all adjustments thereto, and the 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 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.

F. Schedule F Series: Other property and investments: In this series of schedules the applicant shall show the information requested on investments in other-than-utility property 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 herein that such filing has been made will fulfill the requirements for this 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 as of the beginning of the Base Period and as of the end of the Base Period on an unadjusted basis. The applicant shall include 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; 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. 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.

(c) 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.

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 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 as of the end of the Base Period on an actual basis; a description of the various classes of capital; 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 capitalization, the cost of capital, 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 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. 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--(1) amount, (2) 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.

(b) [Test Year Period]: In this schedule the applicant shall show the cost of borrowed capital [particulars i through xvi] after all adjustments to the actual balances and cost rates at the end of the Base Period.

(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.

(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. 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.

(b) [Test Year Period]: In this schedule the applicant shall show the cost of short-term borrowed capital [particulars i through ix] after all adjustments to the actual balances and cost rates at the end of the Base Period.

(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.

(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. 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--(1) amount, (2) 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.

(b) [Test Year Period]: In this schedule the applicant shall show the cost of preferred stock capital [particulars i through xiv] after all adjustments to the actual balances and cost rates at the end of the Base Period.

(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.

(6) Schedule G-6: Ratio of earnings to fixed charges:

(a) [Base Period]: In this schedule the applicant shall show the computation of the ratio of earnings to fixed charges for the Base Period on an actual basis and for the four (4) years preceding the Base Period using the following format, where appropriate:

(i) Fixed charges, as defined by the Securities and Exchange Commission:

(1) Interest on Long-term Debt;

(2) Amortization of Debt Premium, Discount, and Expense;

(3) Interest on Short-term Debt;

(4) Other Interest;

(5) Estimated Interest Factor of Lease Rental Charges Total Fixed Charges.

(ii) Earnings, as defined by the Securities and Exchange Commission;

(1) Net Earnings;

(2) Add Fixed Charges, as above.

(iii) Earnings Available for Fixed Charges After Provision for Income Taxes.

(iv) Add Income Taxes:

(1) Federal;

(2) Deferred-net;

(3) Investment Tax Credit Adjustment;

(4) Investment Tax Credit;

(5) State.

(v) Earnings Available for Fixed Charges Before Provision for Income Taxes.

(vi) Ratio of Earnings to Fixed Charges After Provision for Income Taxes.

(vii) Ratio of Earnings to Fixed Charges Before Provision for Income Taxes.

(b) [Test Year Period]: In this schedule the applicant shall show the computation of the ratio of earnings to fixed charges for the Test Year Period after adjustments made to the Base Period balances using the same format as prescribed 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.

(7) Schedule G-7: Issuance restrictions on borrowed and preferred stock capital: In this schedule the applicant will show a brief summary of the most current restrictions imposed on the applicant in the issuance of borrowed and preferred stock capital.

(8) Schedule G-8: Common stock equity capital:

(a) [Base Period]: In this schedule the applicant shall show the common stock activity as of the end of the Base Period and for five (5) years preceding the Base Period on an actual basis and shall show therein the following particulars:

(i) year-end number of shares outstanding;

(ii) year-end book value per share;

(iii) annual earning per share;

(iv) year-end market-to-book value ratio;

(v) annual cash dividend per share;

(vi) annual stock dividends per share;

(vii) dividend yield per share;

(viii) average monthly high/low market price;

(ix) stock splits and/or changes in par value;

(x) sales of common stock;

(xi) date of sale;

(xii) number of shares sold;

(xiii) gross proceeds;

(xiv) underwriter's commission, discount, or premium;

(xv) issuance expense; and

(xvi) 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 p [i through xvi] 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.

(9) Schedule G-9: Historical activity in common stock, paid-in capital, and retained earnings:

(a) [Base Period]: In this schedule the applicant shall show the historical activity in common stock, paid-in capital, and retained earnings for the last ten (10) years 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, 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.

(10) Schedule G-10: Summary of applicant's support for the claimed rate of return on common stock equity capital: In this schedule the applicant shall state briefly the analyses, methods, and conclusions on which the applicant depends for its support of the claimed rate of return on common stock equity capital.

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 Account 920, Administrative & General Salaries; Account 923, Outside Services Employed; and Account 928, 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 by month for the Base Period, all adjustments made thereto for the Test Year Period, and the 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 Bass 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 fuel:

(a) [Base Period]: In this schedule the applicant shall show the cost of fuel by month on an unadjusted basis for the Base Period by type of fuel, quantity in MMBTU, and the unit cost in dollars per MMBTU.

(b) [Test Year Period]: In this schedule the applicant shall show the cost of fuel by month for the Base Period, all adjustments thereto, the balances as of the end of the Test Year Period by type of fuel, quantity in MMBTU, and the unit cost in dollars per MMBTU.

(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: Revenue generated through the fuel adjustment clause:

(a) [Base Period]: In this schedule the applicant shall show an analysis of the reconciliation of fuel and purchased power expense with the fuel cost adjustment revenues on an unadjusted basis for the Base Period.

(b) [Test Year Period]: In this schedule the applicant shall show an analysis of the reconciliation of fuel and purchased power expense with the fuel cost adjustment revenues as adjusted 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 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 operating 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 operating expenses for 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.

(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 by month 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 for 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 by month 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 by month for the Base Period; all adjustments thereto; and the balances for these items 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.

(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 and detailed plant account on an unadjusted basis for the Base Period, the book depreciation rate, and the annual expense accrual. The applicant shall include therein subtotals and totals by functional classification and detailed plant account.

(b) [Test Year Period]: In this schedule the applicant shall show the depreciation and amortization expense by functional classification and detailed plant account for the Base Period, all adjustments thereto, and the annual expense accrual for the Test Year Period. The applicant shall include therein subtotals and totals by functional classification and detailed plant account.

(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, 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 by month 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. 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.

(b) [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. 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) 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. 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 tax rate.

(b) [Test Year Period]: In this schedule the applicant shall show an analysis of the investment tax credit for the Base Period, all adjustments made thereto for the Test Year Period, and the balances at the end of the Test Year Period. 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 tax rate.

(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.

(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 by type of item.

(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 for 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 by type of item.

(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. The applicant shall include a full explanation of the rationale, methods, formulae, and calculations used in the allocation of these expenses to the nonutility service.

(b) [Test Year Period]: In this schedule the applicant shall show the investments, revenues, and expenses pertaining to the applicant's nonutility services for the Base Period; all adjustments made thereto; and the balances as of the end of the Test Year Period. The applicant shall include a full explanation of the rationale, methods, formulae, and calculations used in the allocation of these expenses to the nonutility 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.

(16) Schedule H-16: Explanation of the adjustments to expenses of operation: In this schedule the applicant shall state in a brief explanation the nature of each adjustment made to the book balances of expenses of operation.

I. Schedule I Series: Balance sheet, income statement, statement of changes in financial position: In this series of schedules the applicant shall submit copies of the financial forms, as required herein.

(1) Schedule I-1: Balance sheet:

(a) [Base Period]: To satisfy the requirements of this schedule the applicant shall submit a copy of its balance sheet which conforms with the end of the Base Period of operations reported herein and shall include all notes pertaining thereto.

(b) [Test Year Period]: To satisfy the requirements of this schedule the applicant shall submit a copy of its balance sheet which conforms with the end of the Test Year Period of operations reported herein and shall include all notes pertaining thereto.

(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 I-2: Income statement:

(a) [Base Period]: To satisfy the requirements of this schedule the applicant shall submit a copy of its income statement which conforms with the end of the Base Period of operations reported herein and shall include all notes pertaining thereto.

(b) [Test Year Period]: To satisfy the requirements of this schedule the applicant shall submit a copy of its income statement which conforms with the end of the Test Year Period of operations reported herein and shall include all notes pertaining thereto.

(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 I-3: Statement of changes in financial position:

(a) [Base Period]: To satisfy the requirements of this schedule the applicant shall submit a copy of its statement of changes in financial position which conforms with the end of the Base Period of operations reported herein and shall include all notes pertaining thereto.

(b) [Test Year Period]: To satisfy the requirements of this schedule the applicant shall submit a copy of its statement of changes in financial position which conforms with the end of the Test Year Period of operations reported herein and shall include all notes pertaining thereto.

(c) A full explanation of each of the adjustments made to the balances shown at the and 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.

J. Schedule J 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 J-1: Construction program:

(a) In this schedule the applicant shall show by functional classification the capital requirements and shall include allowance for funds used during construction, related to its construction underway during the Base Period, and for construction planned for the next two (2) succeeding years.

(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 J-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.

K. Schedule K 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 for the Test Year Period separated by jurisdiction if applicant is interconnected between two (2) or more jurisdictions and where applicable by corporate department or division; by functional classification; classified to demand, energy, and customer; and by rate classification as developed from the supporting schedules and workpapers included elsewhere in the applicant's filing package.

(1) Schedule K-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 K-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 K-3: Allocation of Rate Base--demand, energy, 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, energy, 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, energy, 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 K-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 by rate 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 rate 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.

(5) Schedule K-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 K-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 K-7: Allocation of total expenses--demand, energy, and customer:

(a) [Base Period]: In this schedule the applicant shall show total expenses on an unadjusted basis for the Base Period separated as to demand, energy, and customer.

(b) [Test Year Period]: In this schedule the applicant shall show total expenses after adjustments to the Base Period balances separated as to demand, energy, 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 K-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 classification.

(b) [Test Year Period]: In this schedule the applicant shall show total expenses after adjustments to the Base Period balances separated by rate 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.

L. Schedule L Series: Allocated cost of service per billing unit of demand, energy, 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, energy, and customer as requested in each schedule and developed from the supporting schedules and workpapers included elsewhere in the applicant's filing package.

(1) Schedule L-1: Allocated cost per billing unit of demand, energy and customer:

(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, energy, and customer on an unadjusted basis for the Base Period existing rate schedules.

(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, energy, and customer for the proposed rate schedules 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.

(2) [RESERVED]

M. Schedule M Series: Allocation factors: In this series of schedules the applicant shall provide a list of the allocation 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 factors used.

(1) Schedule M-1: Allocation factors used to assign items of plant and expenses to the various 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 rate classes for the Base Period. In addition the applicant shall provide a brief explanation of the derivation of the allocation factors used.

(b) [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 rate classes after adjustments to the Base Period balances. In addition the applicant shall provide a brief explanation of the derivation of the allocation factors 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.

(2) Schedule M-2: Classification factors used to assign items of plant and expenses to demand, energy, 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, energy, and customer components on an unadjusted basis for the Base Period, showing therein the classification 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, energy, and customer components after adjustments to the Base Period balances, showing therein the classification 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.

(3) Schedule M-3: Demand and energy loss factors:

(a) [Base Period]: In this schedule the applicant shall provide the demand and energy loss factors used to assign the cost of service responsibility on an unadjusted basis to the Base Period. In addition the applicant shall briefly explain herein the methods, procedures, and formulae used to determine the loss factors and demand and energy losses.

(b) [Test Year Period]: In this schedule the applicant shall provide the demand and energy loss factors used to assign the cost of service responsibility after adjustments to the Base Period balances. In addition the applicant shall briefly explain herein the methods, procedures, and formulae used to determine the loss factors and demand and energy losses.

(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 of return by rate classification: In this series of schedules the applicant shall show the rate of return and the relative rate of return by rate classification as developed from the supporting schedules and workpapers included elsewhere in the applicant's filing package.

(1) Schedule N-1: Rate of return by rate classification:

(a) [Base Period]: In this schedule the applicant shall show the rate of return and the relative rate of return by rate classification for the Base Period.

(b) [Test Year Period]: In this schedule the applicant shall show the rate of return and the relative rate of return by rate classification under the proposed rate schedules 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.

(2) [RESERVED]

O. Schedule O Series: Rate design: In this series of schedules the applicant shall show the total revenue requirement by rate classification as developed from the supporting schedules and workpapers included elsewhere in the applicant's filing package.

(1) Schedule O-1: Total revenue requirements by rate classification:

(a) [Base Period]: In this schedule the applicant shall show the total revenue requirements on an unadjusted basis by rate classification for the Base Period, showing therein on a separate basis: base revenues, revenues derived from fuel and purchased power, and other revenue.

(b) [Test Year Period]: In this schedule the applicant shall show by rate classification:

(i) the total revenue requirements under existing rate schedules after adjustments to the Base Period balances, showing therein on a separate basis: base revenues, revenues derived from fuel and purchased power, and other revenue;

(ii) the total revenue requirements under the proposed rates after adjustments to the Base Period balances, showing therein on a separate basis: base revenues, revenues derived from fuel and purchased power, and other revenue; and

(iii) the difference between the total revenue under existing rates and the total revenue under the proposed rates expressed in both dollars and 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 O-2: Proof of revenue analysis:

(a) [Base Period]: Not required.

(b) [Test Year Period]: To satisfy the requirements of this request the applicant shall include a proof of revenue by rate class utilizing the proposed rate schedules.

(c) 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 O-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 tabulation showing a comparison of the rates for each rate classification for the present and proposed schedules.

(4) Schedule O-4: Explanation of proposed changes to existing rate schedules: 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.

P. Schedule P 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 P-1: Peak demand information: In this schedule the applicant shall provide the following peak demand data:

(a) for total system, if applicant is interconnected to another jurisdiction and New Mexico jurisdiction for the twelve (12) months of the Test Year Period;

(b) for the New Mexico jurisdiction for the twelve (12) months of the Test Year Period as per:

(i) functional classification;

(ii) major customer classification, if available, or estimated by:

(1) coincident peak at source,

(2) noncoincident peak at source, and

(3) voltage level at the meter;

(c) for total system, if applicant is interconnected to another jurisdiction and New Mexico jurisdiction for the four (4) years prior to the Test Year Period by month; and

(d) for total system, if applicant is interconnected to another jurisdiction and New Mexico jurisdiction for the five (5) years beyond the Test Year Period by month.

(2) Schedule P-2: Plant in service: In this schedule the applicant shall provide the following plant in service data, as requested:

(a) for total system, if applicant is interconnected to another jurisdiction;

(b) by New Mexico jurisdiction;

(c) by functional classification;

(d) for four (4) years prior to Test Year Period;

(e) for twelve (12) months of the Test Year; and

(f) for five (5) years beyond the Test Year Period.

(3) Schedule P-3: Property retirements and property investment information: In this schedule the applicant shall provide the following property retirements and property investment data, as requested:

(a) for total system, if applicant is interconnected to another jurisdiction;

(b) for New Mexico jurisdiction;

(c) by functional classification;

(d) for four (4) years prior to the Test Year Period;

(e) for twelve (12) months of the Test Year Period; and

(f) for five (5) years beyond Test Year Period.

(4) Schedule P-4: Operation and maintenance expense information: In this schedule the applicant shall provide the following operation and maintenance expense data, as requested:

(a) for total system, if applicant is interconnected with another jurisdiction;

(b) for New Mexico jurisdiction;

(c) by functional classification excluding fuel and purchased power and showing transmission by voltage level;

(d) for four (4) years prior to the Test Year Period;

(e) for twelve (12) months of the Test Year Period; and

(f) for five (5) years beyond the Test Year Period.

(5) Schedule P-5: Customer information: In this schedule the applicant shall provide the following customer data, as requested:

(a) for New Mexico jurisdiction and service area;

(b) annual KWH sales and the revenue produced and the increase or decrease in KWH sales due to changes in number of customers and due to other adjustments by customer class for twelve (12) months of the Test Year Period;

(c) the year-end number of customers and average number of customers for the year by customer class for:

(i) four (4) years prior to the Test Year Period,

(ii) the Test Year Period, and

(iii) five (5) years beyond the Test Year Period; and

(d) annual KWH sales for:

(i) four (4) years prior to the Test Year Period, and

(ii) five (5) years beyond the Test Year Period.

(6) Schedule P-6: Weather data: In this schedule the applicant shall provide weather data, including cooling and heating degree days by service area, used by the applicant to support any adjustments to sales due to weather.

(7) Schedule P-7: Power plant maintenance information: In this schedule the applicant shall provide the following power plant maintenance data:

(a) total maintenance by operating unit for four (4) years prior to the Test Year Period by month; and

(b) scheduled system maintenance by operating unit for:

(i) twelve (12) months of the Test Year Period, and

(ii) five (5) years beyond the Test Year Period by month.

(8) Schedule P-8: Customer service interruption information: In this schedule the applicant shall provide the following customer service interruption data:

(a) for total system, if applicant is interconnected to another jurisdiction and for the New Mexico Jurisdiction for four years prior to the Test Year Period by:

(1) occurrence,

(2) duration, and

(3) geographical location; and

(b) for twelve (12) months of the Base Period.

(c) Only those service interruptions of a duration of fifteen (15) minutes or longer and affecting at least 15 MW of load need be reported in this schedule.

(9) Schedule P-9: Line loss information:

(a) In this schedule the applicant shall provide the following line loss data, as requested:

(i) for total system, if applicant is interconnected to another jurisdiction;

(ii) for New Mexico jurisdiction;

(iii) by demand, energy, and voltage level;

(iv) for four (4) years prior to the Test Year Period;

(v) for twelve (12) months of the Test Year Period; and

(vi) for five (5) years beyond Test Year Period.

(b) The methods, procedures, and formulae used by the applicant to determine the line loss information herein reported should conform with the methods, procedures, and formulae used by the applicant to determine the information reported at Schedule M-3: Demand and Energy Loss Factors.

(c) Whenever the applicant has used a different method, procedure, and formula for developing line loss information, this fact shall be reported and a brief description of the method, procedure, and formula used shall be provided.

(10) Schedule P-10: Reliability indices information: In this schedule the applicant shall provide the following reliability data, as requested:

(a) by total system, if applicant is interconnected to another jurisdiction;

(b) for New Mexico jurisdiction;

(c) for four (4) years prior to the Test Year Period;

(d) for twelve (12) months of the Test Year Period; and

(e) for five (5) years beyond the Test Year Period.

(11) Schedule P-11: Reserve margin information: In this schedule the applicant shall provide the following reserve margin data, as requested:

(a) for total system, if applicant is interconnected to another jurisdiction;

(b) for New Mexico jurisdiction;

(c) for four (4) years prior to the Test Year Period;

(d) for twelve (12) months of the Test Year Period; and

(e) for five (5) years beyond Test Year Period.

(12) Schedule P-12: Fuel statistics information. In this schedule the applicant shall provide the following fuel data, as requested:

(a) for total system, if applicant is interconnected to another jurisdiction;

(b) for New Mexico jurisdiction;

(c) cost of fuel by type of fuel;

(d) overall cost of fuel in $/MMBTU;

(e) generation by type of fuel;

(f) for four (4) years prior to Test Year Period; and

(g) for twelve (12) months of Test Year Period.

Q. Schedule Q Series: Required reports: In this series of schedules the applicant shall submit a copy of the most current reports as requested herein:

(1) Schedule Q-1: Load research program: To satisfy the requirements of this schedule the applicant shall submit a copy of its latest load research program.

(2) Schedule Q-2: 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.

(3) Schedule Q-3: Annual Report to stockholders: To satisfy the requirements of this schedule the applicant shall submit a copy of its latest Annual Report to stockholders.

(4) Schedule Q-4: Reports to the Securities and Exchange Commission: To satisfy the requirements of this schedule the applicant shall submit copies of its latest SEC Form 10K and SEC Form 10Q and shall include copies of the Form 10Q conforming to the latest Form 10K accounting period.

(5) Schedule Q-5: Form 1 reports:

(a) To satisfy the requirements of this schedule the applicant shall submit a copy of the latest Form 1 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.

(b) In addition, if the applicant is required to file Form 1 with the Federal Energy Regulatory Commission, the latest Form 1 report filed at the Federal Energy Regulatory Commission shall be submitted herein.

(6) Schedule Q-6: Opinion of independent public accountants: 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, as defined herein, and that 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].

R. Schedule R Series: Testimony and exhibits: To the extent that testimony and exhibits are required in support of the materials submitted in compliance with the filing requirements herein, the applicant shall submit testimony and exhibits of such composition, scope, and format so as to serve as the applicant's case-in-chief in the event the matter is set for hearing. Further, any utility seeking recovery of litigation expenses as defined in Section 62-13-3 NMSA 1978 shall file sufficient testimony to enable the Commission to find those expenses were prudently incurred.

New Mexico Administrative CodeTitle 17 - PUBLIC UTILITIES AND UTILITY SERVICESChapter 9 - ELECTRIC SERVICESPart 530 - FILING REQUIREMENTS IN SUPPORT OF RATE SCHEDULES FOR INVESTOR-OWNED ELECTRIC UTILITIESSection 17.9.530.14 - APPENDIX

New Mexico Administrative Code
Title 17 - PUBLIC UTILITIES AND UTILITY SERVICES
Chapter 9 - ELECTRIC SERVICES
Part 530 - FILING REQUIREMENTS IN SUPPORT OF RATE SCHEDULES FOR INVESTOR-OWNED ELECTRIC UTILITIES
Section 17.9.530.14 - APPENDIX