Okla. Admin. Code § 165:70-5-22

Current through Vol. 42, No. 7, December 16, 2024

Section 165:70-5-22 - Section B - Rate base

Section B - Rate Base of the supplemental package shall contain workpapers and documentation as follows:

(1) W/P B-1 and W/P B-2: Separate workpaper support for Schedule B-1 and B-2 in the application package is not generally required, due to the summary nature of Schedules B-1 and B-2.

(2) W/P B-3 - Adjustments to Rate Base: Workpapers which provide the underlying computation(s) of each adjustment presented on Schedule B-3 in the application package. The workpapers shall be referenced beginning with W/P B-3-1 for adjustment number 1 and proceeding through all adjustments, i.e., W/P B-3-2 for adjustment number 2, W/P B-3-3 for adjustment number 3, etc.

(3) W/P B-4: Separate workpaper support labeled W/P B-4 is not generally required, because workpapers for Schedule B-4 in the application package are itemized into the components of Schedule B-3 or set out in W/P B-5 through W/P B-9.

(4) W/P B-5 - Materials, Supplies, Fuel Inventories and Prepayments Balances: A schedule of the 13-month balances of materials, supplies, fuel inventories and prepayments for the test year by category.

(5) W/P B-6 - Customer Deposits and Advances For Construction Balances: A schedule of the 13-month balances, for customer deposits and customer advances for construction.

(A) W/P B-6-1 - Policy on Refunding Customer Deposits: A copy of the utility's policy on refunding of customer deposits.

(B) W/P B-6-2 - Analysis of Customer Deposits: A schedule presenting the calculation of test year interest on customer deposits.

(6) W/P B-7 - Tax Collections Payable and Deferred Credits Balances: A thirteen-month analysis, by account or sub-account, of the industry-applicable account(s) for tax collections payable and other deferred credits.

(7) W/P B-8 - Miscellaneous Deferred Debits Balances: A schedule of the 13-month balances, by account or sub-account, of the industry-applicable account(s) for miscellaneous deferred debits. All miscellaneous deferred debits, the balance or amortization of which is the subject of a Commission order, shall be identified by cause and order number, and described.

(8) W/P B-9 - Operating Reserves and Accrued Liabilities: A schedule of operating reserves and accrued liabilities for the thirteen (13) months of the test year, including, but not limited to, any reserve for self-insurance, the reserve for uncollectible accounts and the accrued balances for compensated absences.

Okla. Admin. Code § 165:70-5-22

Added at 11 Ok Reg 3753, eff 7-11-94