Rule Subchapter: 38.5.1
	Subchapter Title: Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities

38: PUBLIC SERVICE REGULATION			Add to Favorites
	38.5: UTILITY DIVISION
		38.5.1: Minimum Rate Case Filing Standards for Electric, Gas, and Private Water Utilities

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Rule No Rule Title Latest Version Effective Date 38.5.101 LETTER OF TRANSMITTAL 7/5/1977 38.5.102 APPLICATIONS FOR RATE INCREASES 7/30/1993 38.5.103 COMPARISON OF SALES, SERVICES AND REVENUES 7/5/1977 38.5.104 COMPARISON OF RATES 7/5/1977 38.5.105 COST OF SERVICE UNDER THE NEW RATES REP 7/30/1993 38.5.106 ANALYSIS OF SYSTEM COSTS FOR A TWELVE MONTH HISTORICAL TEST YEAR 7/5/1977 38.5.107 REFERENCE DATA TO BE PROVIDED 7/5/1977 38.5.108 OTHER DATA RELIED ON 7/5/1977 38.5.109 WORKING PAPERS TO BE FILED 7/30/1993 38.5.110 NARUC OR FPC UNIFORM SYSTEM OF ACCOUNTS TO BE GENERALLY FOLLOWED 7/5/1977 38.5.111 WORKING PAPERS SUFFICIENT TO SUPPORT THE FILING SHALL BE AVAILABLE ON COMMISSION REQUEST 7/5/1977 38.5.112 TESTIMONY ON ACCOUNTING DATA 7/5/1977 Rules 38.5.113 through 38.5.120 reserved 38.5.121 STATEMENT A -- BALANCE SHEET 7/5/1977 38.5.122 STATEMENT B -- INCOME STATEMENTS 7/5/1977 38.5.123 STATEMENT C -- UTILITY PLANT ACCOUNTS 7/5/1977 38.5.124 WORKING PAPERS -- PLANT ADDITION AND RETIREMENT FOR TEST PERIOD 7/5/1977 38.5.125 WORKING PAPERS -- SHOWING PLANT ACCOUNTS ON AVERAGE BASIS FOR TEST PERIOD 7/5/1977 38.5.126 WORKING PAPERS ON CAPITALIZING INTEREST AND OTHER OVERHEADS DURING CONSTRUCTION 7/5/1977 38.5.127 CHANGES IN INTANGIBLE PLANT WORKING PAPERS 7/5/1977 38.5.128 WORKING PAPERS ON PLANT NOT USED AND USEFUL 7/5/1977 38.5.129 PROPERTY RECORDS WORKING PAPERS 7/5/1977 Rules 38.5.130 through 38.5.132 reserved 38.5.133 STATEMENT D -- ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION 7/5/1977 38.5.134 WORKING PAPERS ON RECORDED CHANGES TO ACCUMULATED DEPRECIATION, DEPLETION AND AMORTIZATION 7/5/1977 38.5.135 WORKING PAPERS ON DEPRECIATION, DEPLETION AND AMORTIZATION METHOD 7/5/1977 38.5.136 WORKING PAPERS ON ALLOCATION OF OVERALL ACCOUNTS 7/5/1977 Rules 38.5.137 through 38.5.140 reserved 38.5.141 STATEMENT E -- WORKING CAPITAL 7/5/1977 38.5.142 BALANCES FOR MATERIALS, SUPPLIES, FUEL STOCKS 7/5/1977 38.5.143 DATA USED IN COMPUTING WORKING CAPITAL 7/5/1977 Rules 38.5.144 and 38.5.145 reserved 38.5.146 STATEMENT F -- RATE OF RETURN 7/5/1977 38.5.147 DEBT CAPITAL 7/5/1977 38.5.148 PREFERRED STOCK CAPITAL 7/5/1977 38.5.149 COMMON STOCK CAPITAL WORKING PAPERS 7/5/1977 38.5.150 WORKING PAPERS -- STOCK DIVIDENDS, STOCK SPLITS OR CHANGES IN PAR OR STATED VALUE 7/5/1977 38.5.151 WORKING PAPERS -- COMMON STOCK INFORMATION 7/5/1977 38.5.152 SCHEDULE F-1 -- REACQUISITION OF BONDS OR PRE-FERRED STOCK 7/5/1977 Rules 38.5.153 through 38.5.155 reserved 38.5.156 STATEMENT G -- OPERATING AND MAINTENANCE EXPENSES 7/5/1977 38.5.157 WORKING PAPERS -- ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES 7/5/1977 38.5.158 WORKING PAPERS -- COST OF POWER AND GAS 7/5/1977 38.5.159 WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS 7/5/1977 38.5.160 WORKING PAPERS FOR INTERDEPARTMENTAL TRANS- ACTIONS 7/5/1977 Rules 38.5.161 through 38.5.163 reserved 38.5.164 STATEMENT H -- OPERATING REVENUES 7/5/1977 38.5.165 STATEMENT I -- DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSE 7/5/1977 38.5.166 WORKING PAPERS -- EXPENSE CHARGED OTHER THAN PRESCRIBED DEPRECIATION, DEPLETION AND AMORTIZATION 7/5/1977 Rules 38.5.167 and 38.5.168 reserved 38.5.169 STATEMENT J -- INCOME TAXES 7/5/1977 38.5.170 WORKING PAPERS FOR FEDERAL INCOME TAXES 7/5/1977 38.5.171 DIFFERENCES IN BOOK AND TAX DEPRECIATION 7/5/1977 38.5.172 WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES 7/5/1977 38.5.173 STATEMENT K -- OTHER TAXES 7/5/1977 38.5.174 WORKING PAPERS FOR ADJUSTED TAXES 7/5/1977 38.5.175 OVERALL COST OF SERVICE 7/5/1977 38.5.176 STATEMENT L -- ALLOCATED COST OF SERVICE (ACOS) 7/30/1993 38.5.177 STATEMENT M -- RATE DESIGN 7/30/1993 38.5.178 DERIVATION OF INCRRASED RATES REP 7/30/1993 38.5.179 STATEMENT N -- DESCRIPTION OF UTILITY OPERATIONS 7/5/1977 38.5.180 WORK PAPERS -- PURCHASES FROM AFFILIATED COMPANIES 7/5/1977 38.5.181 DUPLICATION OF TESTIMONY AND REQUIRED INFORMATION 7/5/1977 38.5.182 TESTIMONY AND EXHIBITS 7/5/1977 38.5.183 COMMISSION MAY SEEK SPECIFIC COST DATA 7/5/1977 38.5.184 DEFICIENT FILINGS 7/5/1977 Rules 38.5.185 through 38.5.189 reserved 38.5.190 STATEMENT O -- PICTORIAL EXHIBIT REQUIREMENTS 8/14/1992 Rules 38.5.191 through 38.5.193 reserved 38.5.194 APPLICATION FOR ALLOCATED COST OF SERVICE AND RATE DESIGN CHANGES 7/30/1993 38.5.195 POST-FILING CONFERENCE FOR ALLOCATED COST OF SERVICE AND RATE DESIGN APPLICATIONS 7/30/1993