Section Puc 1604.09 - Adjustments to Test Year(a) A utility shall provide an explanation with its proposed tariff of any change in the manner of recording accounting data on the utility's books during the test year.(b) As to the explanation of any adjustment in the manner of recording data as required by (a) above, a utility shall provide with its proposed tariff a justification for the change and an explanation of its financial impact.(c) A utility shall make adjustments in projections to reflect what the utility reasonably anticipates for the following: (1) All items of unusual magnitude which occurred during the test year, but which are not expected to recur beyond the test year; and(2) All items which are fixed, determinable, and likely to occur in the future, but which did not occur during the test year.(d) A utility shall describe in detail and justify all aspects of any adjustment and shall complete a "Schedule 1 Attachment-Pro Forma Adjustment Income or Expense" appropriate to the particular utility area as required by Puc 1604.07(a)(3).N.H. Admin. Code § Puc 1604.09
#6573, eff 9-10-97; ss #8428, eff 9-10-05; ss by #10535, eff 3-4-14