N.M. Admin. Code § 17.10.630.12

Current through Register Vol. 35, No. 20, October 22, 2024

Section 17.10.630.12 - APPENDIX A: MINIMUM DATA STANDARD REQUIREMENTS: [CONTENTS]

A. Schedule A Series: Summaries of the proposed cost of service:

(1) Sch. A-1: Summary of the overall cost of service and the claimed revenue deficiency. Base Period; Test Year Period.

(2) Sch. A-2: Summary of the revenue increase or decrease at the proposed rates by rate classes. Test Year Period.

(3) Sch. A-3: Summary of the cost of service adjustments by functional classification. Test Year Period.

(4) Sch. A-4: Summary of Rate Base. Base Period; Test Year Period; Test Year Period RCND - -OPTIONAL.

(5) Sch. A-5: Summary of total capitalization and the weighted average cost of capital. Base Period; Test Year Period; Test Year Period RCND - - OPTIONAL.

B. Schedule B Series: Original cost of plant in service:

(1) Sch. B-1: Original cost of plant in service by primary account. Base Period; Test Year Period.

(2) Sch. B-2: Original cost of plant in service by detail account. Base Period; Test Year Period.

(3) Sch. B-3: Original cost of plant in service by monthly balances. Base Period; Test Year Period.

(4) Sch. B-4: Natural gas production and gathering plant. Base Period; Test Year Period.

(5) Sch. B-5: Products extraction and purification plant. Base Period; Test Year Period.

(6) Sch. B-6: Gas storage projects owned. Base Period; Test Year Period.

(7) Sch. B-7: Gas plant leased to others. Base Period; Test Year Period.

(8) Sch. B-8: Plant held for future use. Base Period; Test Year Period.

(9) Sch. B-9: Construction work in progress. Base Period; Test Year Period.

(10) Sch. B-10: Allowance for funds used during construction generated and transferred to plant in service. Base Period; Test Year Period.

C. Schedule C Series: Accumulated provision for depreciation, depletion, amortization, and abandonment:

(1) Sch. C-1: Accumulated provision for depreciation, depletion, amortization, and abandonment by functional classification and detailed plant account. Base Period; Test Year Period.

(2) Sch. C-2: Depreciation rate study. Base Period; Test Year Period.

(3) Sch. C-3: Depreciation and amortization methods.

D. Schedule D Series: Original cost of plant in service adjusted to the cost of reproduction as a going concern and other elements of value - - OPTIONAL:

(1) Sch. D-1: Original cost of plant in service adjusted to the cost of reproduction as a going concern and other elements of value - - OPTIONAL. Base Period; Test Year Period.

(2) Sch. D-2: Cost of reproduction as a going concern and other elements of value adjusted for age and condition - -OPTIONAL. Base Period; Test Year Period.

E. Schedule E Series: Working capital allowance:

(1) Sch. E-1: Cash working capital allowance. Base Period; Test Year Period.

(2) Sch. E-2: Materials and supplies, prepayments, and deferred charges. Base Period; Test Year Period.

(3) Sch. E-3: Purchased gas cost account. Base Period; Test Year Period.

(4) Sch. E-4: Inventories of natural gas in storage. Base Period; Test Year Period.

(5) Sch. E-5: Amounts of working capital items charged to operating and maintenance expenses. Base Period; Test Year Period.

F. Schedule F Series: Other property and investments:

(1) Sch. F-1: Other property and investments. Base Period; Test Year Period.

(2) [Reserved]

G. Schedule G Series: Capitalization, the cost of capital, and the overall rate of return:

(1) Sch. G-1: Capitalization, the cost of capital, and the overall rate of return in conformance with an original cost Rate Base. Base Period; Test Year Period.

(2) Sch. G-2: Capitalization, the cost of capital, and the overall rate of return in conformance with a cost of reproduction as a going concern and other elements of value Rate Base - - OPTIONAL. Base Period; Test Year Period.

(3) Sch. G-3: Embedded cost of borrowed capital with term of maturity in excess of one year from date of issue. Base Period; Test Year Period.

(4) Sch. G-4: Cost of short-term borrowed capital including revolving credit agreements and other notes payable. Base Period; Test Year Period.

(5) Sch. G-5: Embedded Cost of preferred stock capital. Base Period; Test Year Period.

(6) Sch. G-6: Ratio of earnings to fixed charges. Base Period; Test Year Period.

(7) Sch. G-7: Issuance restrictions on borrowed and preferred stock capital. Base Period; Test Year Period.

(8) Sch. G-8: Common stock equity capital. Base Period; Test Year Period.

(9) Sch. G-9: Historical activity in common stock, paid-in capital, and retained earnings. Base Period; Test Year Period.

(10) Sch. G-10: Summary of applicant's support for the claimed rate of return on common stock equity capital.

H. Schedule H Series: Expenses of operation.

(1) Sch. H-1: Operation and maintenance expenses. Base Period; Test Year Period.

(2) Sch. H-2: Cost of purchased gas. Base Period; Test Year Period.

(3) Sch. H-3: Reconciliation of revenues generated through the purchased gas adjustment clause with purchased gas cost. Base Period; Test Year Period.

(4) Sch. H-4: Payroll distribution and associated payroll taxes, employee benefits and pensions, and other compensations. Base Period; Test Year Period.

(5) Sch. H-5: Expenses associated with advertising, contributions, donations, lobbying and political activities, memberships, and outside services. Base Period; Test Year Period.

(6) Sch. H-6: Other Administrative and General Expenses. Base Period; Test Year Period.

(7) Sch. H-7: Depreciation, depletion, amortization, and abandonment expense. Base Period; Test Year Period.

(8) Sch. H-8: Taxes other than income taxes. Base Period; Test Year Period.

(9) Sch. H-9: Federal and state income taxes. Base Period; Test Year Period.

(10) Sch. H-10: Reconciliation of net income per books to net income for income tax purposes. Base Period; Test Year Period.

(11) Sch. H-11: Income tax effect as result of applicant joining in a consolidated federal income tax return. Base Period; Test Year Period.

(12) Sch. H-12: Accumulated tax deferrals. Base Period; Test Year Period.

(13) Sch. H-13: Investment tax credits. Base Period; Test Year Period.

(14) Sch. H-14: Expenses associated with affiliated interests. Base Period; Test Year Period.

(15) Sch. H-15: Expenses associated with nonutility services. Base Period; Test Year Period.

(16) Sch. H-16: Explanation of the adjustments to expenses of operation.

I. Schedule I Series: Balance sheet, income statement, statement of changes in financial position.

(1) Sch. I-1: Balance Sheet. Base Period; Test Year Period.

(2) Sch. I-2: Income Statement. Base Period; Test Year Period.

(3) Sch. I-3: Statement of changes in financial position. Base Period; Test Year Period.

J. Schedule J Series: Construction program and sources of construction funds.

(1) Sch. J-1: Construction program. Base Year and Projected.

(2) Sch. J-2: Sources of construction funds. Base Year and Projected.

K. Schedule K Series: Gas operating revenues and sales volumes:

(1) Sch. K-1: Gas operating revenues and sales volumes. Base Period; Test Year Period.

(2) Sch. K-2: Revenues from sales of products extracted from natural gas and from gas processed by others. Base Period; Test Year Period.

L. Schedule L Series: Fully allocated cost of service study:

(1) Sch. L-1: Allocation of Rate Base - - jurisdictional. Base Period; Test Year Period.

(2) Sch. L-2: Allocation of Rate Base - - functional Classification. Base Period; Test Year Period.

(3) Sch. L-3: Allocation of Rate Base - - demand, commodity, and customer. Base Period; Test Year Period.

(4) Sch. L-4: Allocation of Rate Base to rate classes. Base Period; Test Year Period.

(5) Sch. L-5: Allocation of total expenses - - jurisdictional. Base Period; Test Year Period.

(6) Sch. L-6: Allocation of total expenses - - functional classification. Base Period; Test Year Period.

(7) Sch. L-7: Allocation of total expenses - - demand, commodity, and customer. Base Period; Test Year Period.

(8) Sch. L-8: Allocation of total expenses to rate classes. Base Period; Test Year Period.

(9) Sch. L-9: Allocation of total revenue - - jurisdictional. Base Period; Test Year Period.

(10) Sch. L-10: Allocation of total revenue - - demand, commodity, and customer. Base Period; Test Year Period.

(11) Sch. L-11: Allocation of total revenue to rate classes. Base Period; Test Year Period.

M. Schedule M Series: Allocated cost of service per billing unit of demand, commodity, and customer by rate classification:

(1) Sch. M-1: Allocated cost per billing unit of demand, commodity, and customer. Base Period; Test Year Period.

(2) [Reserved]

N. Schedule N Series: Allocation factors:

(1) Sch. N-1: Allocation factors used to assign items of plant and expenses to the various rate classes. Base Period; Test Year Period.

(2) Sch. N-2: Classification factors used to assign items of plant and expenses to demand, commodity, and customer components. Base Period; Test Year Period.

(3) Sch. N-3: Demand and commodity loss factors. Base Period; Test Year Period.

O. Schedule O Series: Rate of return by rate classes:

(1) Sch. O-1: Rate of return by rate classes. Base Period; Test Year Period.

(2) [Reserved]

P. Schedule P Series: Rate design:

(1) Sch. P-1: Total revenue requirements by rate classes. Base Period;

Test Year Period.

(2) Sch. P-2: Proof of revenue analysis. Test Year Period.

(3) Sch. P-3: Comparison of rates for service under the present and proposed schedules.

(4) Sch. P-4: Explanation of proposed changes to existing rate schedules.

Q. Schedule Q Series: Key operating statistics:

(1) Sch. Q-1: Peak demand information.

(2) Sch. Q-2: Plant in service information.

(3) Sch. Q-3: Property retirements and property investments information.

(4) Sch. Q-4: Operation and maintenance expense information.

(5) Sch. Q-5: Customer information.

(6) Sch. Q-6: Weather data.

(7) Sch. Q-7: Scheduled maintenance information.

(8) Sch. Q-8: Customer service interruption information.

R. Schedule R Series: Required reports:

(1) Sch. R-1: Natural gas receipts and deliveries.

(2) Sch. R-2: Load research and conservation plan.

(3) Sch. R-3: Description of company.

(4) Sch. R-4: Annual report to stockholders.

(5) Sch. R-5: Reports to the Securities and Exchange Commission.

(6) Sch. R-6: Form 2 reports.

(7) Sch. R-7: Opinion of independent public accountants.

S. Schedule S Series: Testimony and exhibits.

N.M. Admin. Code § 17.10.630.12

Recompiled 12/30/01