N.H. Admin. Code § Puc 411.07

Current through Register No. 50, December 12, 2024

Section Puc 411.07 - Rate Case

In addition to the requirements contained in Puc 1600, an ILEC-NELEC filing a general increase in rates shall include in its filing, schedules for the 2 years preceding such filing, in a format comparable to that filed in the most current annual report which included:

(a) The following schedules of information:

(1) A list of officers;

(2) A list of directors;

(3) A list of shareholders and voting powers, including:

a. Number of shares; and

b. Voting powers;

(4) Payment to individuals; and

(5) Management fees and expenses;

(b) The following schedules supporting balance sheet information:

(1) An analysis of telecommunications plant accounts;

(2) An analysis of telecommunications plant-in service retired;

(3) An analysis of entries in property held for future telecommunications use;

(4) An analysis of capital leases;

(5) An analysis of telecommunications plant acquired;

(6) An analysis of telecommunications plant purchased from or sold to affiliates;

(7) An analysis of entries in accumulated depreciation by plant account;

(8) An analysis of entries in accumulated amortization, for accounts 3410, 3420, 3500, and 3600;

(9) A schedule of receivables and investments with affiliated and nonaffiliated companies;

(10) Other prepayment balances;

(11) Other current asset balances;

(12) A schedule of sinking funds;

(13) Non-current assets;

(14) Deferred charges;

(15) Unamortized debt issuance expense;

(16) Long-term debt;

(17) Notes payable;

(18) Accounts payable;

(19) Other long term liabilities;

(20) Other deferred credits;

(21) Net deferred operating income taxes;

(22) Net deferred non-operating income taxes;

(23) Retained earnings;

(24) Dividends declared; and

(25) Capital stock - accounts 4510.1, 4510.2, 4520, 4530.1, 4530.2;

(c) The following schedules supporting income statement information:

(1) Customer and corporate operations expenses - accounts 6610 and 6620 and Corporate Operations Expense - accounts 6710 and 6720;

(2) Other operating taxes - account 7240;

(3) Prepaid taxes and tax - accounts 1300, 4070, and 4080;

(4) Non-operating taxes;

(5) Extraordinary items - accounts 7610, 7620, 7630, and 7640;

(6) Non-operating income and expense - account 7300;

(7) Other operating income and expenses - account 7100;

(8) Advertising and external relations;

(9) Payments of $10,000 or more for services received from affiliates;

(10) Membership fees and dues; and

(11) Donations or payments of $5,000 or more to persons other than employees; and

(d) Attestations, by the company's president or chief officer and treasurer that the information contained in the schedules required in (a), (b) and (c) above:

(1) Has been prepared under my direction;

(2) The information has been carefully examined and reviewed by me;

(3) Is accurate to the best of my knowledge; and

(4) Provides an accurate statement of the position of the company;

(5) Signatures of each individual, referred to; and

(6) Printed names and titles of the individuals.

N.H. Admin. Code § Puc 411.07

#8348, eff 5-10-05 (See Revision Note #1 at chapter heading for Puc 400); ss by #10542, eff 3-12-14 (See Revision Note #2 at chapter heading for Puc 400)

Ss by #10542, eff 3/12/2014 (See Revision Note #2 at chapter heading for Puc 400).