N.M. Admin. Code § 17.11.18.16

Current through Register Vol. 35, No. 23, December 10, 2024

Section 17.11.18.16 - SUPPORTING DOCUMENTATION

When an ILEC files a cost study with the commission in support of its forward-looking economic cost estimates, it must also file a complete set of supporting workpapers and source documents.

A. The workpapers must clearly and logically present all data used in developing the estimate and shall provide a narrative explanation of all formulas or algorithms applied to the data. The workpapers must allow others to replicate the methodology and calculate equivalent or alternative results using equivalent or alternative assumptions.

B. The workpapers must clearly set forth all significant assumptions and identify all source documents used in preparing the cost estimate.

C. The workpapers must be organized so that a person with expertise in analyzing forward-looking cost studies, but otherwise initially unfamiliar with the particular study, will be able to work from the initial investment, expense and demand data to the final cost estimate. The workpapers must clearly identify what each number used in developing the estimate represents.

D. The source of any data relied on in the study should be clearly identified and readily available, if not included with the workpapers.

E. Any figures expressed in terms of dollars per unit must be traceable to the original source documents containing the number of dollars and units from which the figures were calculated.

F. To the extent practicable, an ILEC shall provide all data and workpapers in an electronic file on an electronically-formatted device using commercially available spreadsheet or database software formats. Each electronically-formatted device must contain a "read me" or similar file that describes the contents of each file on the device and provides an explanation of the definitions, formulas, equations and data on the device.

G. An ILEC shall provide an index or detailed table of contents of the workpapers and source documents.

N.M. Admin. Code § 17.11.18.16

17.11.18.16 NMAC - N, 1-1-01; A, 08-15-06