65- 407 C.M.R. ch. 720, § 6
Current through 2024-51, December 18, 2024
Each utility shall submit with its annual report to the Commission all disclosures required under SFAS 106 paragraph 74, including any amendments which occur subsequent to the adoption of this rule.
In any regulatory proceeding in which the OPEB expense and rate base amounts to be included in the utility's revenue requirement are at issue, the utility shall file the information that is necessary to allow determination of the reasonableness of the amounts.
Each utility shall retain in its files for at least ten years all actuarial reports and the assumptions used in the computations of its OPEB obligation.
65- 407 C.M.R. ch. 720, § 6