Section 3 AAC 48.720 - Supporting information(a) In accordance with 3 AAC 48.710(b), a cooperative shall file with the commission the following information for each quarterly or semi-annual period:(1) RCA Form 201 (Modified REA Form 7);(2) a schedule and explanation of all amortized expenses;(3) a schedule and explanation of all pro forma and normalizing adjustments;(4) a schedule and explanation of each line item on RCA Form 201 which has increased or decreased more than 10 percent from the previous 12-month period;(5) a schedule of the calculation of the cooperative's Times Interest Earned Ratio (TIER), calculated in accordance with 3 AAC 48.750;(6) a schedule showing the ratio of residential class kilowatt-hour sales to total kilowatt-hour sales for the current 12-month period and the ratio that existed when the cooperative last filed a cost-of-service study;(7) if appropriate, a schedule showing the ratio of retail kilowatt-hour sales as a percentage of total retail and wholesale kilowatt-hour sales, and the ratio that existed when the cooperative filed its last cost-of-service study; and(8) a copy of the cooperative's annual certified audit, including any adjusting journal entries.(b) If a cooperative proposes to adjust rates in accordance with 3 AAC 48.740 based on its quarterly or semi-annual filing, the cooperative shall file with the commission the following additional information:(1) tariff sheets showing any proposed adjustments to the cooperative's rates;(2) if applicable, power cost equalization updates, including tariff sheets;(3) a copy of the resolution of the board of directors of the cooperative authorizing the requested increase in rates; and(4) a narrative description or evidence of the cooperative's actions taken to comply with the notice requirements in 3 AAC 48.730.Eff. 1/1/87, Register 100; am 4/24/2004, Register 170Authority:AS 42.05.141
AS 42.05.151
AS 42.05.381
AS 42.05.411
AS 42.05.421
AS 42.05.431