Section R746-407-1 - ApplicabilityA. This rule shall apply to each gas corporation, electrical corporation, wholesale electrical cooperative, telephone corporation, telegraph corporation, water corporation, sewerage corporation, heat corporation, and independent energy producer (except independent energy producers exempt from the jurisdiction of the Commission) operating as a public utility in the state of Utah under the jurisdiction of the Commission. This rule will enable the Commission to more accurately coordinate a utility's rates with the utility's anticipated revenues and costs by recognizing that some of the conditions which arise during a test period are ongoing and must be spread over the entire period.Utah Admin. Code R746-407-1