Section 810-RICR-00-00-5.8 - Supporting Information and Workpapers To Be Filed by Investor-Owned Utilities.A. In addition to the materials required by § 5.5 of this Part, any utility that is a private or publicly-held investor-owned entity (as opposed to a municipal or quasi-public entity that is a not-for-profit organization), is required to file the following:1. Rate base schedules for the test year period and for the proposed rate year. The test year shall reflect an average rate base based upon a monthly averaging of balances, or beginning and end of year averages where such amounts are not significant in relation to the total rate base (less than 2% of rate base).2. Cost of service schedules for the test year and for the proposed rate year.3. The capitalization of the utility for the following periods:a. the test year, either average balances or end of test year balances;b. the actual capitalization of the utility for the latest date available prior to filing;c. the capital structure utilized by the company for the determination of new rates. If this differs from the actual capital structure data, the proforma changes are to be fully explained and supported.4. Workpapers supporting any claim for an allowance for working capital.5. Workpapers supporting allocations of rate base and cost of service amounts among jurisdictions (intra/interstate) or entities operated from or in association with the utility.6. Workpapers detailing additions to or retirements from plant and depreciation accounts where proforma amounts differ from the test year. Detail data in support of depreciation charges is required, including asset lives, salvage values/costs, etc. for major account categories.7. An analysis of material and supply inventory balances included in rate base for test year and rate year periods. Gas companies should provide monthly inventory figures for the test year for gas inventories.8. Workpapers detailing the test year and rate year revenues by source, tariff, rate class, etc. The sales volumes/quantities and customer counts by rate class shall be presented. The basis/calculation for rate year sales volumes and customer counts is to be provided. The total rate year revenues must be supported by a billing analysis utilizing the above data and the proposed rates.9. For each rate class, the effect of the proposed rate changes shall be presented in a comparative billing format, showing current and proposed, for typical or varying usage levels. A copy or sample of the utility's actual billing statement shall be presented.10. An analysis of revenues and associated expenses for the test year pertaining to adjustment clauses. All appropriate data should be disclosed, including refund information, total adjustment clause revenues, gross receipts tax payments, etc. The difference between adjustment clause revenues and recoverable expense for the test year must be shown. In general, revenues and expenses relating to adjustment clauses will not be reflected in the cost of service, except for that portion which is to be included in the firm/base rates of the utility.11. A calculation of the test year and rate year federal income tax amounts. For the test year, present a reconciliation of book and taxable income as required and filed in the Annual Report to the Commission.12. A calculation of the test year and rate year deferred federal income tax amounts. Indicate which book/timing differences are specifically provided for in calculating the rate year deferred federal income taxes. Show and explain the treatment for any changes in deferred federal income tax balances as a result of any change in the federal tax laws to include (but not limited to) excess deferred taxes created by a reduction in the federal income tax rates.13. A description of the treatment of investment tax credits and any elections made under the Internal Revenue Code.14. If the company files a consolidated tax return, show the estimated rate year tax savings resulting from the filing of a consolidated return. Explain fully the method of computing the tax savings.15. A calculation of the rate year tax expense for the Rhode Island Gross Receipts tax.16. A calculation and explanation of the method used to calculate the rate year municipal tax expense, if applicable. Also, show the municipal tax expense for the prior three (3) years.17. Show the number of employees at beginning and end of test year and the dollar amount of overtime paid during the test year and the previous two (2) years. Indicate the number of employees and the amount of overtime provided for in the cost of service for the rate year.18. Present a summary of transactions with affiliated companies, officers, and stockholders which occurred during the test year. Provide beginning and end of test year amounts owed and the latest balance(s) prior to the filing. To be included are the following:c. sales/purchases of goods, services or propertyd. expense allocations among affiliatese. receivables to/from affiliates and others.19. The following statements or financial data are to be provided when the test year does not coincide with the latest fiscal year shown in the annual report provided in the filing: a. a balance sheet as of the end of the test year;b. an income statement for the test year;c. a statement of changes in retained earnings for the test year.20. If utility assets are pledged as security on loans, notes, or any other form of debt instrument, full disclosure shall be made as to: description or identification of assets pledged; description/identification of the debt instruments; outstanding debt balance(s); disposition of debt proceeds; any default or impending default under the terms of any loan provisions; and any other pertinent information.21. A summary of expenses incurred and projected to be incurred related to the instant rate case filing, and a schedule showing any unamortized amounts from prior rate filings. This schedule shall reconcile the total amount of expense allowed in the last order, the recovery (or amortization) of expense through the test year, and the projected balance of any unrecovered (unamortized) amount at the beginning of the rate year.22. The utility shall present information for the preceding five (5) years disclosing the following data, as appropriate for the utility: a. unaccounted for water;b. loss on transmission of electricity or gas;c. the utility's own use of water, electricity, or gas.23. A summary of the status of compliance and reporting required by prior Commission orders.810 R.I. Code R. 810-RICR-00-00-5.8