Pennsylvania Code
Title 52 - PUBLIC UTILITIES
Part I - Public Utility Commission
Subpart C - Fixed Service Utilities
Chapter 53 - TARIFFS FOR NONCOMMON CARRIERS
INFORMATION FURNISHED WITH THE FILING OF RATE CHANGES
Exhibit C

Universal Citation: 52 PA Code § C

Current through Register Vol. 55, No. 13, March 29, 2025

I. GENERAL FILING INFORMATION-ELECTRIC UTILITIES

A. SUMMARY OF FILING
1. Provide a summary discussion of the rate change request, including specific reasons for each increase or decrease. Also provide a breakdown which identifies the revenue requirement value of the major items generating the requested rate change.

2. Identify the proposed witnesses for all statements and schedules of revenues, expenses, taxes, property, valuation and the like.

3. Provide a single page summary table showing, at present and at proposed rates, together with references to the filing information, the following as claimed for the fully adjusted test year:

Revenues

Operating Expenses

Operating Income

Rate Base

Rate of Return (produced)

4. Whenever a major generating plant is placed in operating service or removed from operating service the utility shall separately indicate the effect of the plant addition or removal from service upon rate base, revenue, expense, tax, income and revenue requirement as it affects the test year.

B. GENERAL DESCRIPTION OF UTILITY OPERATIONS
1. Provide a corporate history including the dates of original incorporation, subsequent mergers and acquisitions. Indicate all counties, cities and other governmental subdivisions to which service is provided, including service areas outside this Commonwealth, and the total number of customers or billed units in the areas served.

2. Provide a description of the property of the utility and an explanation of the system's operation, and supply the following, using available projections if actual data is unavailable:
a. A schedule of generating capability showing for the test year, and for the two consecutive 12-month periods prior to the test year, net dependable capacity in KW by unit, plant capacity factor by unit, and total fuel consumption by type and cost for each unit, if available, or for each station, and operation and maintenance expenses by station.

b. A schedule showing for the test year and for the 12-month period immediately prior to the test year the scheduled and unscheduled outages-in excess of 48 hours-for each station, the equipment or unit involved, the date the outage occurred, duration of the outage, maintenance expenses incurred for each outage, if available, and amounts reimbursable from suppliers or insurance companies.

c. A schedule for each unit retired during the test year or subsequent to the end of the test year, which shows the unit's KW capacity, hours of operation during the test year, net output generated, cents/KWH of maintenance and fuel expenses, and date of retirement.

d. A schedule showing latest projections of capacity additions and retirements-costs and KW-and reserve capacity at the time of peak for at least 10 years beyond the test year, including the inservice dates-actual or expected-and AFDC cutoff dates-if different from inservice dates-for all new generating units coming on line during or subsequent to the test year, if claimed.

3. Provide an overall system map, including and labeling all generating plants, transmission substations-indicate voltage, transmission system lines-indicate voltage, and all interconnection points with other electric utilities, power pools, and other like systems.

II. PRIMARY STATEMENTS OF RATE BASE AND OPERATING INCOME

A. RATE BASE-UNADJUSTED TO ADJUSTED BASIS
1. Provide a schedule showing the test year rate base and rates of return at original cost less accrued depreciation under present rates and under proposed rates. Claims made on this schedule should be cross-referenced to appropriate supporting schedules.

2. If the schedule provided in response to item 1, is based upon a future test year, provide a similar schedule which is based upon actual data for the 12-month period immediately prior to the test year.

3. When a utility files a tariff stating a new rate based in whole or in part on the cost of construction, as defined in 66 Pa.C.S. § 1308(f) (relating to voluntary changes in rates), of an electric generating unit, the utility shall identify:
(a) The total cost of the generating unit.

(b) The following costs:
(1) The cost and quantity of each category of major equipment, such as switchgear, pumps or diesel generators and the like.

(2) The cost and quantity of each category of bulk materials, such as concrete, cable and structural steel and the like.

(3) Manual labor.

(4) Direct and indirect costs of architect/engineering services.

(5) Direct and indirect costs of subcontracts or other contracts involving major components or systems such as turbines, generators, nuclear steam supply systems, major structures and the like.

(6) Distributed costs.

(c) A cost increase of $5 million or more, including AFUDC, over the original utility estimates provided under 66 Pa.C.S. § 515(a) (relating to construction cost of electric generating units) and its causes.

(d) Compliance with subsections (a) and (b) will be identical in format and substance as that provided under 52 Pa. Code § 57.103 (relating to estimate of construction costs) for original cost estimates submitted under 66 Pa.C.S. § 515(a).

B. RATE BASE SUPPORTING SCHEDULES
1. If a claim is made for plant held for future use, supply the following:
a. A description of the plant or land site and its cost and any accumulated depreciation.

b. The expected date of use for each item claimed.

c. An explanation as to why it is necessary to acquire each item in advance of its date of use.

d. The data when each item was acquired.

e. The date when each item was placed in plant held for future use.

2. If a claim is made for construction work in progress, provide a supporting schedule which sets forth separately, revenue-producing and nonrevenue producing amounts, and include, for each category a summary of all work orders, amounts expended at the end of the test year and anticipated inservice dates. Indicate if the construction work in progress will result in insurance recoveries, reimbursements, or retirements of existing facilities. Describe in exact detail the necessity of each project claimed if not detailed on the summary page from the work order. Include final completion dates and estimated total amounts to be spent on each project.

3. If a claim is made for materials and supplies or fuel inventory provide a supporting schedule for each claim showing the latest actual 13 monthly balances and showing in the case of fuel inventory claims, the type of fuel, and location, as in station, and the quantity and price claimed.

4. If a claim is made for cash working capital provide a supporting schedule setting forth the method and all detailed data utilized to determine the cash working capital requirement. If not provided in the support data provide a lead-lag study of working capital, completed no more than 6 months prior to the rate increase filing.

5. If a claim is made for compensating bank balances, provide the following information:
a. Name and address of each bank.

b. Types of accounts with each bank-checking, savings, escrow, other services, and the like.

c. Average daily balance in each account.

d. Amount and percentage requirements for compensating bank balance at each bank.

e. Average daily compensating bank balance at each bank.

f. Documents from each bank explaining compensating bank balance requirements.

g. Interest earned on each type of account.

h. A calculation showing the average daily float for each bank.

6. Explain in detail by statement or exhibit the appropriateness of additional claims or the use of a method not previously mentioned, in the claimed rate base.

C. OPERATING INCOME STATEMENT
1. Prepare a Statement of Income including:
a. The book, or budgeted, statement for the test year.

b. Adjustments to annualize and normalize under present rates, including an elimination of the effects on income of the energy cost rate and state tax adjustment surcharge.

c. The income statement under present rates after adjustment.

d. The adjustment for the revenue requested.

e. The income statement under requested rates after adjustment.

Each adjustment, including those relating to adjustment clauses, shall contain an explanation in sufficient clarifying detail to allow a reasonably informed person to understand the method and rationale of the adjustment.

2. If the schedule provided in item 1 is based upon budgeted data for a future test year, provide a similar schedule which is based upon actual data for the 12-month period immediately prior to the test year.

D. INCOME STATEMENT SUPPORTING SCHEDULES
1. Provide a schedule showing all revenues and expenses for the test year and for the 12-month period immediately prior to the test year, together with an explanation for major variances between test year revenues and expenses and those for the previous 12-month period. Revenues and expenses shall be summarized by the major account categories listed below. If budgeted data for a future test year is not readily available by these categories, an analysis of the data for the 12-month period immediately prior to the future test year or for the most recent available calendar year may serve as the basis for ratably allocating the budgeted data into the account categories as follows:

OPERATING REVENUES
400 Electric Revenues: Residential Sales Commercial Sales Industrial Sales Public Street & Highway Lighting Sales Sales for Resale Total Other Electric Revenues
Other Electric Revenues: Late Payment Charges Miscellaneous Service Revenues Rent from Electric Property Other Electric Revenues Total Other Electric Revenues Total Operating Revenues
OPERATING EXPENSES
401-2Operation and Maintenance Expenses Power Production Expenses: Fuel Net Interchange Deferred Energy Costs Other
Transmission Expenses
Distribution Expenses
Customer Service & Informational Expense
Sales Expenses
Administrative and General Expenses Total Operation & Maintenance Expenses
403Depreciation Expenses
Amortization of Net Salvage
Nuclear Decommissioning Expense
407Amortization of Property Losses
408Taxes Other Than Income Taxes Total Operating Expenses Prior To Federal & State Income Taxes
OPERATING EXPENSES
Operating Income Prior To Federal and State Income Taxes
FEDERAL AND STATE INCOME TAXES
409Federal Income Taxes State Income Taxes
409Deferred Federal Income Taxes
Deferred State Income Taxes
411Investment Tax Credit Adjustments Deferrals Amortization-Credit
Other Income Tax Credits & Charges Total Federal and State Income Taxes Operating Income After Federal and State Income Taxes
OTHER INCOME AND DEDUCTIONS OTHER INCOME
415-18Non-utility Operating Income
419Interest and Divided Income
419Allowance for Other Funds Used During Construction
421Gain on Disposition of Property
421Other Miscellaneous Non-operating Income Total Other Income
OTHER INCOME DEDUCTIONS
421Loss on Disposition of Property
425Miscellaneous Amortization
426Miscellaneous Total Other Income Deductions
TAXES APPLICABLE TO OTHER INCOME AND DEDUCTIONS
408Taxes Other Than Income Taxes
409Federal Income Tax
409State Income Tax Total Taxes Applicable to Other Income and Deductions Income Before Interest Charges
INTEREST CHARGES
427Interest on Long-Term Debt
428Amortization of Debt Discount and Expense
429Amortization of Premium on Debt
431Other Interest Expense
432Allowance for Borrowed Funds Used During Construction-Credit
Net Interest Charges
Income Before Extraordinary Items
Extraordinary Items After Taxes Net Income

2. Provide a summary of test year adjustments which sets forth the effect of the adjustment upon the following: operating revenues, operating expenses, taxes other than income taxes, operating income before income taxes, State income tax, Federal income tax and income available for return. In addition, test year adjustments shall be presented on the basis of the major account categories set out at II-D-1.

3. List and explain all nonrecurring or extraordinary expenses incurred in the test year and all expenses included in the test year which do not occur yearly but are of a nature that they do occur over an extended period of years, for example, nonyearly maintenance programs, and the like.

4. As a separate item, list extraordinary property losses related to property previously included in cost of service when the gain or loss on this property has occurred or is likely to occur in the future test year. The proposed ratemaking treatment of extraordinary gains and losses must also be disclosed. Sufficient supporting data must be provided.

5. Provide the amount of accumulated reserve for uncollectible accounts, method and rate of accrual, amounts accrued and amounts written off in each of the last 3 calendar years.

6. Supply detailed calculations to support the total claim for rate case expense, including supporting data for outside service rendered. Provide the items comprising the estimated rate case expense claim for the current rate case.

7. Submit schedules for the test year and for the 12-month period immediately prior to the test year showing by major components, if included in claimed test year expenses, the expenses incurred in each of the following expense categories.
a. Miscellaneous general expenses, including account 930.

b. Outside service expenses.

c. Regulatory commission expenses.

d. Advertising expenses, including advertising engaged in by trade associations whenever the utility has claimed a contribution to the trade association as a ratemaking claim-provide explanation of types and purposes of such advertising.

e. Research and development expenses-provide a listing of major projects.

f. Charitable and civic contributions, by recipient and amount.

Explain major variances between the test year expenses and those expenses for the prior 12-month period.

8. Provide an analysis by function of charges by affiliates, for the test year and the 12-month period immediately prior to the test year, for services rendered included in the operating expenses of the filing company. Explain the nature of the service and the basis on which charges or allocations are made, including a copy of an applicable contract. Also, explain major variances between the charges for the test year and the corresponding charges for the prior 12-month period.

9. Prepare a detailed schedule for the test year showing types of social and service organization memberships paid for, the cost thereof, the accounting treatment and whether included in claimed test year expenses.

10. Provide the following payroll and employe benefit data-regular and overtime-separately for the test year and for the 12-month period immediately prior to the test year:
a. The average and year-end number of employes and the unadjusted annual payroll expense and employe benefit expense associated with union personnel.

b. The average and year-end number of employes and the unadjusted annual payroll expense and employe benefit expense associated with nonunion personnel.

c. The average and year-end number of employes and the unadjusted annual payroll expense and employe benefit expense associated with management employes, if different than b.

d. A summary of the wage rate, salary and employe benefit changes granted or to be granted during the year.

e. The claimed test year payroll expense and employe benefit expense.

f. The percentage of payroll expense and employe benefit expense applicable to operation and maintenance expenses and the basis thereof.

11. Describe costs relative to leasing equipment, including computer rentals, and office space, including terms and conditions of the leases. State method for calculating monthly or annual payments.

12. Submit a statement of past and anticipated changes, since the previous rate case, in major accounting procedures, explain any differences between the basis or procedure used in allocations of revenues, expenses, depreciation and taxes in the current rate case and that used in the prior rate cases, and list all internal and independent audit reports for the most recent 2 year period.

13. Regardless of whether a claim for negative or positive net salvage is made, attach an exhibit showing gross salvage, cost of removal, third party reimbursements, if any, and net salvage for the test year and 4 previous years.

14. State the amount of debt interest utilized for test year income tax calculations, including the amount so utilized which has been allocated from the debt interest of an affiliate, and provide details of debt interest and allocation computations.

15. Provide a schedule for the test year of Federal and Pennsylvania taxes other than income taxes, per books, pro forma at present rates, and pro forma at proposed rates, including the following tax categories:
a. Social security.

b. Unemployment.

c. Capital stock.

d. Public utility.

e. P.U.C. assessment.

f. Other property taxes.

g. Any other appropriate categories.

16. Submit a schedule showing the adjustments from taxable net income per books to taxable net income pro forma under existing rates and pro forma under proposed rates, together with an explanation of all normalizing adjustments. Submit detailed calculations supporting taxable income before State and Federal income taxes where the income tax is subject to allocation due to operations in another state or due to operation of other taxable utility or non-utility business, or by operating divisions or areas.

17. Submit a schedule showing for the last 5 years the income tax refunds, plus interest-net of taxes, received from the Federal government due to prior years' claims.

18. Furnish a breakdown of major items comprising prepaid and deferred income tax charges and other deferred income tax credits, reserves and associated reversals on liberalized depreciation.

19. Explain how the Federal corporate graduated tax rates have been reflected for rate case purposes. If the Pennsylvania jurisdictional utility is part of a multi-corporate system, explain how the tax savings are allocated to each member of the system.

20. Explain the treatment given to costs of removal in the income tax calculation and the basis for such treatment.

21. Show income tax loss/gain carryovers from previous years. Show loss/gain carryovers by years of origin and amounts remaining by years at the beginning of the test year.

22. State whether the company eliminates tax savings by the payment of actual interest on construction work in progress not in rate base claim.

If response is affirmative:

a. Set forth amount of construction claimed in this tax savings reduction, and explain the basis for this amount.

b. Explain the manner in which the debt portion of this construction is determined for purposes of the deferral calculations.

c. State the interest rate used to calculate interest on this construction debt portion, and the manner in which it is derived.

d. Provide details of calculation to determine tax savings reduction, and state whether State taxes are increased to reflect the construction interest elimination.

23. Under 1552 of the Internal Revenue Code (26 U.S.C.A. § 1552) and 26 CFR 1.1552- 1 (1983), if applicable, a parent company, in filing a consolidated income tax return for the group, must choose one of four options by which it must allocate total income tax liability of the group to the participating members to determine each member's tax liability to the Federal government (if this interrogatory is not applicable, so state):
a. State what option has been chosen by the group.

b. Provide, in summary form, the amount of tax liability that has been allocated to each of the participating members in the consolidated income tax return for the test year and the most recent 3 years for which data is available.

c. Provide a schedule, in summary form, of contributions, which were determined on the basis of separate tax return calculations, made by each of the participating members to the tax liability indicated in the consolidated group tax return. Provide total amounts of actual payments to the tax depository for the tax year, as computed on the basis of separate returns of members.

d. Provide the most recent annual income tax return for the group.

e. Provide details of the amount of the net operating losses of any member allocated to the income tax returns of each of the members of the consolidated group for the test year and the 3 most recent years for which data is available, together with a summary of the actual tax payments for those years.

f. Provide details of the amount of net negative income taxes, after all tax credits are accounted for, of any member allocated to the income tax return of each of the members of the consolidated group for the test year and the 3 most recent years for which data is available, together with a summary of the actual tax payments for those years.

24. Provide detailed computations by vintage year showing State and Federal deferred income taxes resulting from the use of accelerated tax depreciation associated with post-1969 public utility property, ADR rates, and accelerated tax depreciation associated with post-1980 public utility property under the Accelerated Cost Recovery System (ACRS).
a. Reconcile and explain any differences in the base used to calculate State and Federal deferred income taxes.

b. State whether tax depreciation is based on all rate base items claimed as of the end of the test year, and whether it is the annual tax depreciation at the end of the test year.

c. Reconcile differences between the deferred tax balance, as shown as a reduction to rate base, and the deferred tax balance as shown on the balance sheet.

25. Submit a schedule showing a breakdown of accumulated and unamortized investment tax credits, by vintage year and percentage rate, together with calculations supporting the amortized amount claimed as a reduction to pro forma income taxes. Provide details of methods used to write-off the unamortized balances.

26. Explain in detail by statement or exhibit the appropriateness of claiming any additional items, not otherwise specifically explained and supported in the statement of operating income.

27. If the utility's operations include non-jurisdictional activities, provide a schedule which demonstrates the manner in which rate base and operating income date have been adjusted to develop the jurisdictional test year claim.

E. BUDGETED DATA
1. Supply a copy of any budget utilized as a basis for any test year claim, and explain the utility's budgeting process.

2. Supply summaries of the utility's projected operating and capital budgets for the 2 calendar years following the end of the test year.

III. RATE OF RETURN

A. CLAIMED RATE OF RETURN
1. Provide a schedule showing the major components of claimed capitalization, and the derivation of the weighted costs of capital for the rate case claim. This schedule shall include a descriptive statement concerning the major elements of changes in claimed capitalization, cost rates and overall return from comparable historical data.

2. Provide a schedule in the same format as Schedule 1, except for the omission of the descriptive statement, for the most immediate comparable annual historical period prior to the test year and the two calendar years most immediately preceding the rate of return claim period. Irrespective of whether the capitalization claimed on Schedule 1 includes short-term debt, Schedule 2 should reflect capital ratios with and without short-term debt.

B. EMBEDDED COST OF LONG-TERM DEBT
1. Provide a schedule showing the calculation of embedded cost of long-term debt by issue, supporting the related rate case claim. The schedule shall contain the following information:
a. Date of issue.

b. Date of maturity.

c. Amount issued.

d. Amount outstanding.

e. Amount retired.

f. Amount reacquired.

g. Gain or loss on reacquisition.

h. Coupon rate.

i. Discount or premium at issuance.

j. Issuance expense.

k. Net proceeds.

l. Sinking fund requirements.

m. Effective cost rate.

n. Total average weighted effective cost rate.

Projected new issues, retirements and other major changes from the comparable historic data should be clearly noted.

2. In the event that a claim made for a true or economic cost of debt exceeds that shown in the preceding nominal cost schedule because of convertible features, sale with warrants or for any other reason, a full statement of the basis for such a claim should be provided.

3. Provide the following information concerning bank notes payable for test year and for latest comparable annual historical period prior to the test year:
a. Line of credit at each bank.

b. Average daily balances of notes to each bank, by name of bank.

c. Interest rate charged on each bank note (Prime rate, formula rate, or other).

d. Purpose of each bank note (for example, construction, fuel storage, working capital, debt retirement).

e. Prospective future need for this type of financing.

4. Provide detailed information concerning all other short-term debt outstanding.

5. Describe long-term debt reacquisition by issue by Company and Parent as follows:
a. Reacquisition by issue by year.

b. Total gain or loss on reacquisitions by issue by year.

c. Accounting for gain or loss for income tax and book purposes.

d. Proposed treatment of gain or loss on such reacquisition for ratemaking purposes.

C. EMBEDDED COST OF PREFERRED STOCK

Provide a schedule showing the calculation of the embedded cost of preferred stock equity by issue, supporting the related rate case claim. The schedule shall contain the following information:

a. Date of issue.

b. Date of maturity.

c. Amount issued.

d. Amount outstanding.

e. Amount retired.

f. Amount reacquired.

g. Gain or loss on reacquistion.

h. Dividend rate.

i. Discount or premium at issuance.

j. Issuance expenses.

k. Net proceeds.

l. Sinking fund requirements.

m. Effective cost rate.

n. Total average weighted effective cost rate.

Projected new issues, retirement and other major changes from the comparable historical data should be clearly noted.

D. COST OF COMMON EQUITY
1. Provide complete support for claimed common equity rate of return.

2. Provide a summary statement of all stock dividends, splits or par value changes during the 2 calendar year period preceding the rate case filing.

3. Provide a schedule of all issuances of common stock, whether or not underwriters are used, for the most immediately available annual historical period and the 2 calendar years most immediately preceding the test year.

4. Submit details on the utility and parent company stock offerings-past 5 years to present-as follows:
a. Date of prospectus.

b. Date of offering.

c. Record date.

d. Offering period-dates and numbers of days.

e. Amount and number of shares offered.

f. Offering ratio, if rights offering.

g. Percent subscribed.

h. Offering price.

i. Gross proceeds per share.

j. Expenses per share.

k. Net proceeds per share (i-j).

l. Market price per share.
(1) At record date.

(2) At offering date.

(3) One month after close of offering.

m. Average market price during offering.
(1) Price per share.

(2) Rights per share-average value of rights.

n. Latest reported earnings per share at time of offering.

o. Latest reported dividends at time of offering.

E. PARENT-SUBSIDIARY RELATIONSHIP
1. If a claim of the filing utility is based on utilization of the capital structure or capital costs of the parent company and system-consolidated-the reasons for this claim must be fully stated and supported.

2. Regardless of the claim made, provide the capitalization data requested at Item III.A.2. for the parent company and for the system-consolidated.

3. Provide the latest available balance sheet and income statement for the parent company and system-consolidated.

4. Provide an organizational chart explaining the filing utility's corporate relationship to its affiliates-system structure.

F. GENERAL FINANCIAL DATA
1. The latest available quarterly operating and financial report, annual report to the stockholders and prospectus shall be supplied for the utility and for the utility's parent, if the relationship exists.

2. Supply projected capital requirements and sources of the filing utility, its parent and system-consolidated-for the test year and each of 3 comparable future years.

3. State what coverage requirements or capital structure ratios are required in the most restrictive of applicable indentures/charter tests and how these measures have been computed.

4. A schedule of comparative financial data shall be supplied for the test year, the most immediately available annual historical period, prior to the test year, and the 2 calendar years most immediately preceding the test year. Changes in Moody's/S&P ratings, noted on this schedule, shall be accompanied by the Moody's/S&P writeup of such change, if available. The following financial data and ratios shall be supplied for the utility's parent, where applicable, if not available for the utility.
a. Times interest earned ratio-pre-tax and post-tax basis.

b. Preferred stock dividend coverage ratio-post-tax basis.

c. Times fixed charges earned ratio-pre-tax basis.

d. Earnings per share.

e. Dividend per share.

f. Average dividend yield (52-week high/low common stock price).

g. Average book value per share.

h. Average market price per share.

i. Market price-book value ratio.

j. Earnings-book value ratio (per share basis, average book value).

k. Dividend payout ratio.

l. AFUDC as a % of earnings available for common equity.

m. Construction work in progress as a % of net utility plant.

n. Effective income tax rate.

o. Internal cash generations as a % of total capital requirements.

IV. RATE STRUCTURE AND COST ALLOCATION

A. SUMMARY OF INDIVIDUAL RATE EFFECTS

Provide a summary schedule of the individual rate effects. For each state jurisdictional rate, show the following information for the test period elected:

1. Rate schedule designation.

2. For existing rates:
(a) Customers served as of end of period.

(b) Annual Kwh sales.

(c) Base rate revenues adjusted for any changes in base rate application that may have occurred during the test period.

(d) Tax surcharge revenues.

(e) Energy Cost adjustment clause revenues.

(f) Revenues received from other clauses or riders separately accounted for.

(g) Total of all revenues.

3. For proposed rates:
(a) Estimated number of customers whose charges for electric service will be increased or decreased as a result of this filing.

(b) Base rate revenues:
(1) Annual dollar amount of increase or decrease.

(2) Percentage change.

(c) Estimated tax surcharge revenues based on the assumption that the base rate changes proposed were in place.

(d) Estimated Energy cost adjustment clause revenues.

(e) Revenues received from other clauses or riders separately accounted for.

(f) Total of all revenues:
(1) Amount of total annual dollar change.

(2) Percentage change.

4. Supplement the revenue summary to obtain a complete revenue statement of the electric business, that is, show delayed payments, other electric revenues, FERC jurisdictional sales and revenues and all other appropriate revenue items and adjustments.

5. Develop the grand total showing total sales and revenues as adjusted and the various increases and decreases and percent effects as described above.

B. DESCRIPTION OF PROPOSED RATE CHANGES

Provide a description of changes proposed for the new tariff:

(1) For each rate schedule proposed to be modified.

(2) For each rate schedule proposed to be deleted.

(3) For each new rate schedule proposed to be added.

C. REVENUE EFFECTS AND BILLING ANALYSES FOR CHANGED RATES

The annual revenue effect of any proposed change to any rate must be supported by a billing analysis. This may consist of the use of bill frequency distributions or individual customer billing records for the most recent annual periods available. All billing determinants should be displayed. The blocking and corresponding prices of the existing rate and the proposed rate should be applied to the determinants to derive the base rate revenues under both present and proposed rates. The derived base rate revenues should form the basis for measuring the annual base rate effect of the rates in question for the test periods.

D. MONTHLY BILLING EFFECT CHARTS AND DATA

The effects of the proposed rates on monthly billing conditions should be provided as follows:

1. Residential Bill Comparisons For each rate applicable to residential service provide a chart or tabulation which shows the dollar and percentage effect of the proposed base rate on monthly bills ranging from the use of zero kWh to 5,000 kWh at appropriate intervals.

2. General Bill Comparisons For each rate that requires both a billing demand (kW) and kWh's as the billing determinants, provide a tabulation or graphical comparison showing the percentage effect of the proposed base rate on monthly bills using several representative demand (kW) levels, the monthly kWh for each demand selected to be in load factor increments of 10% starting at 0% and ending at 100% (730H) or by hours' use increments that covers approximately 95% of the bills.

E. COST OF SERVICE STUDY, ALLOCATIONS TO EACH TARIFF RATE SCHEDULE
1. Provide a cost study which allocates the total cost of service to each proposed tariff rate schedule. Tariff rates schedules may be combined for this purpose provided that they are of a similar supply or end use nature. A statement describing which rates were combined and the reasons therefor should be submitted.

The rates of return for each tariff rate schedule as defined above should be determined at both the present and proposed rate levels. Base rate revenues should be used for this purpose unless there are good and sufficient reasons to include revenues derived from other sources. Should the latter be the case, an explanation of other revenue sources included and reasons therefor should accompany the cost allocation study.

The methods selected for use in allocating costs to rate classes should include cost analyses based on:

a. Peak responsibility.

b. Average and excess, on a non-coincident demand basis.

c. Company preferred method if different from the above-referenced methods, with rationale behind the selection.

This study should include a statement of the source and age of the load data used in the determination of demand responsibilities, a description of any special studies used to prepare the cost study, and the most recent overall system line loss study.

The cost data used in the allocation study may be based on the test year.

2. Provide comparisons in either graphical or tabular form showing cost, as defined in the cost of service study, and proposed base rate revenues and usage for all residential and demand/energy rate schedules. Demand shall be for representative loads for each demand/energy rate schedule.

V. PLANT AND DEPRECIATION SUPPORTING DATA, INCLUDING RELATED DEPRECIATION STUDY REPORT

A. ADJUSTED ORIGINAL COST PLANT WITH ACCUMULATED BOOK AND CALCULATED DEPRECIATION AT TEST YEAR-END
1. Provide schedules supporting claimed amounts for Electric Plant in Service by function and by account if available.

2. Provide a comparison of calculated depreciation reserve versus book reserve at the end of the test year. Provide this comparison by functional group and by account if available.

3. Provide supporting schedules which indicate the procedures and calculations employed to develop the original cost plant and applicable reserves to the test year end as submitted in the current proceeding.

4. Provide a schedule showing details of rate case adjustments.

B. ADJUSTED ORIGINAL COST ANNUAL BOOK AND CALCULATED DEPRECIATION ACCRUALS
1. Provide a comparison of calculated depreciation accruals versus book accruals by function and by account if available.

2. Supply a schedule by account or by depreciable group showing the survivor curve or interim survivor curve and annual accrual rate estimated to be appropriate:
a. For the purpose of this filing.

b. For the purpose of the most recent rate filing prior to the current proceeding.

c. Supply an explanation for any major change in annual accrual rate by account or by depreciable group.

d. Supply a comprehensive statement of major changes made in depreciation methods, procedures and techniques and the effect of the changes upon accumulated and annual depreciation, if any.

C. USE OF RETIREMENT RATE ACTUARIAL METHOD

Where the retirement rate actuarial method of mortality analysis is utilized, set forth representative examples including charts depicting the observed and estimated survivor curves and a tabular presentation of the observed and estimated life tables plotted on the chart. Other analysis results shall be subject to request.

D. EXAMPLE TABULATIONS OF ORIGINAL COST CLAIMED ESTIMATES OF ACCRUED DEPRECIATION
1. Provide the surviving original cost plant at the appropriate test year date or dates by account or functional property group and include claimed depreciation reserves. Provide annual depreciation accruals where appropriate. These calculations should be provided for plant in service as well as other categories of plant, including but not limited to, contributions in aid of construction, customers' advances for construction, and anticipated retirements associated with construction work in progress claims, if applicable.

2. Provide representative examples of detail calculations by vintage at account or at a more detailed level, as performed for these purposes. Other vintage detail calculations shall be subject to request.

E. DESCRIPTION OF DEPRECIATION METHODS

Provide a description of the depreciation methods utilized in calculating annual depreciation amounts and depreciation reserves, together with a discussion of the significant factors which were considered in arriving at estimates of service life and forecast retirements by facilities, accounts or sub-accounts, as applicable.

VI. UNADJUSTED COMPARATIVE BALANCE SHEETS AND OPERATING INCOME STATEMENTS

Provide the following unadjusted detailed schedules by function and by FERC account for the claimed test year and for each of the 3 preceding comparable years:

A. Balance sheet, in the form available.

B. Statement of income.

C. Plant in service.

D. Accumulated depreciation.

The provisions of this § 53.53 issued under the Public Utility Code, 66 Pa.C.S. § § 315, 332, 501, 504-506, 1301, 1302, 1308 and 1311.

This section cited in 52 Pa. Code § 5.412a (relating to electronic submission of pre-served testimony); 52 Pa. Code § 53.10 (relating to letter of transmittal); 52 Pa. Code § 53.52 (relating to applicability; public utilities other than canal, turnpike, tunnel, bridge and wharf companies); and 52 Pa. Code § 53.103 (relating to concurrently furnished information).

Disclaimer: These regulations may not be the most recent version. Pennsylvania may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.