PROPOSED RULEMAKING
[52 PA. CODE CHS. 53 AND 54]
[L-940093]
Gas Utility Filing Requirements
[27 Pa.B. 1027] The Pennsylvania Public Utility Commission (Commission) on September 19, 1996, adopted a proposed rulemaking to amend and update existing filing requirements. The contact persons are C. Barney Glunz, Bureau of Fixed Utility Services (717) 783-6163 (technical) and Susan T. Povilaitis, Assistant Counsel, Law Bureau (717) 787-2871 (legal).
Executive Summary
On August 9, 1994, an order was entered by the Pennsylvania Public Utility Commission (Commission) at Docket No. L-00930088 Policy Statement Re Settlement Guidelines and Procedures for Major Rate Cases. In this order, the Commission adopted a final policy statement regarding the encouragement of negotiated settlements in major rate cases. The guidelines and procedures outlined in the policy statement are applicable to general rate increases in excess of $1 million. The policy statement can be found at §§ 69.401--69.406.
The August 9, 1994 order required a revision of the existing filing requirement regulations found at § 53.53 (relating to information to be furnished with proposed general rate increase filings in excess of $1 million). The Commission expressed its dissatisfaction with the filing requirements in their present form, and ordered a general update to be commenced. The instant proposed rulemaking is a direct result of that Commission mandate.
On October 24, 1994, the Commission issued an advance notice of proposed rulemaking at the above docket, published at 24 Pa.B. 5425 (October 29, 1994) seeking comments from the public on this matter.
The Commission adopted an order on September 19, 1996, initiating the above proposed rulemaking. This order and Annex A proposes to amend Commission regulations by replacing § 53.53.
Alternate formats of this document are available to persons with disabilities and may be obtained by contacting Shirley M. Leming, Regulatory Coordinator, Law Bureau, at (717) 772-4597.
Regulatory Review
Under section 5(a) of the Regulatory Review Act (71 P. S. § 745.5(a)), the Commission submitted a copy of these proposed amendments on February 18, 1997, to the Independent Regulatory Review Commission (IRRC) and to the Chairpersons of the House Committee on Consumer Affairs and the Senate Committee on Consumer Protection and Professional Licensure. In addition to submitting the proposed amendments, the Commission has provided IRRC and the Committees with a copy of a detailed Regulatory Analysis Form prepared by the Commission in compliance with Executive Order 1996-1. A copy of this material is available to the public upon request.
If the Legislative Committees have objections to any portion of the proposed amendments, they will notify the Commission within 20 days of the close of the public comment period. If IRRC has objections to any portion of the proposed amendments, it will notify the Commission within 30 days after the close of the public comment period. The notification shall specify the regulatory review criteria which have not been met by that portion. The Regulatory Review Act specifies detailed procedures for review, prior to final publication of the amendments, by the Commission, the General Assembly and the Governor of any objections raised.
Public meeting held
September 19, 1996Commissioners Present: John M. Quain, Chairperson; Lisa Crutchfield, Vice Chairperson; John Hanger; David W. Rolka; and Robert K. Bloom
Proposed Rulemaking Order By the Commission:
On August 9, 1994, an order was entered at docket No. L-00930088 Policy Statement Re Settlement Guidelines and Procedures for Major Rate Cases. In this order, the Commission adopted a final policy statement regarding the encouragement of negotiated settlements in major rate cases. The guidelines and procedures outlined in the policy statement are applicable to general rate increases in excess of $1 million. The policy statement can be found at §§ 69.401--69.406.
The August 9, 1994, order required a revision of the existing filing requirement regulations found at § 53.53. The Commission expressed its dissatisfaction with the filing requirements in their present form, and ordered a general update to be commenced. The instant proposed rulemaking is a direct result of that Commission mandate.
Section 69.402(c)(1) (relating to prefiling notice guidelines) necessitates that a utility, which is requesting a general rate increase in excess of $1 million, will provide responses to a standard set of industry-specific data requests. The data requests in question were approved in an order entered on April 28, 1995, also at Docket No. L-00930088.
Also, as a part of its August 9, 1994 order, the Commission on page 8, expressed the sentiment that the updated filing requirements would also incorporate the standard data requests, to the extent appropriate.
On October 24, 1994, the Commission issued an advance notice of proposed rulemaking at the above docket, published at 24 Pa.B. 5425 seeking comments from the public on this matter. Comments were received from the Office of Consumer Advocate (OCA), the Office of Trial Staff (OTS), the Pennsylvania Gas Association (PEA), Equitable Gas Company and The Peoples Natural Gas Company. Technical conferences were held on July 12, 1995, and August 8, 1995. A number of subsequent meetings among the active participants were held. As mentioned above, the Commission expressed a desire to have the standard data requests integrated into the revised filing requirements. A considerable amount of time was devoted to achieving this end. In fact, the filing requirements have been revised to such an extent that it has been necessary to create a completely new chapter in Title 52 of the Pennsylvania Code. The filing requirements, presented today for the Commission's consideration, are the result of a consensus reached among representatives of the parties who will be the primary active participants in future gas utility general rate cases in excess of $1 million.
Accordingly, under section 501 of the Public Utility Code, and the Commonwealth Documents Law (45 P. S. § 1201 et seq.) and regulations promulgated thereunder at 1 Pa. Code §§ 7.1--7.4, we propose to amend our regulations by adding Chapter 54 as noted above and as set forth in Annex A. Therefore,
It is Ordered that:
1. A rulemaking docket shall be opened to reexamine the regulation governing the filing requirements for general rate increase requests in excess of $1 million as set forth in Annex A of this order.
2. The Secretary shall submit this order and Annex A to the Office of the Attorney General for preliminary review as to form and legality.
3. The Secretary shall submit a copy of this order, together with Annex A, to the Governor's Budget Office for review of fiscal impact.
4. The Secretary shall submit this order and Annex A for review and comments by the designated standing committees of both Houses of the General Assembly, and for informal review and comments by the IRRC.
5. The Secretary shall duly certify this order and Annex A and deposit them with the Legislative Reference Bureau for publication in the Pennsylvania Bulletin.
6. Within 30 days of this order's publication in the Pennsylvania Bulletin, an original and 15 copies of any comments concerning this order should be submitted to the Commission.
JOHN G. ALFORD,
SecretaryFiscal Note: 57-178. No fiscal impact; (8) recommends adoption.
Annex A
TITLE 52. PUBLIC UTILITIES
PART I. PENNSYLVANIA PUBLIC UTILITY COMMISSION
Subpart C. FIXED SERVICE UTILITIES
CHAPTER 53. [TARIFFS FOR NONCOMMON CARRIERS] (Reserved) (Editor's Note: The text of § 53.53 which appears at 52 Pa. Code pages 53-20 to 53-99, serial pages (213594) to (213673) will be replaced by the following new Chapter 54, Subchapter C. For the text of Chapter 54, Subchapters A and B, see 27 Pa. 1012 (March 1, 1997).)
CHAPTER 54. TARIFF FILING INFORMATION FOR NONCOMMON CARRIERS Subch.
C. GAS UTILITIES
Subchapter C. GAS UTILITIES SUMMARY OF FILING
Sec.
54.501. Summary discussion. 54.502. Copies of testimony. 54.503. Income summary table. 54.504. Effect of plant addition. 54.505. Hearings. REVENUE REQUIREMENTS
54.511. Revenue requirements. 54.512. Test year sales volumes. 54.513. Future test year load growth adjustment. 54.514. Customers (actual). 54.515. Customers (average). 54.516. Customers by rate schedule. 54.517. Changes in numbers of customers. 54.518. Operating revenues. 54.519. Other gas revenue. 54.520. Billing and collection process. 54.521. Annualization of revenue. 54.522. Sales or sales trends; rate schedule for last 3 year. 54.523. Sales or sales trends; rate schedule for text year. 54.524. Adjustment to review for weather normalization. 54.525. Customer output. 54.526. Historical data sources. 54.527. Independent variables. 54.528. Exceptions in applicable tariff rate. 54.529. Revenue accruing entries. 54.530. Adjustments to expenses. 54.531. Replacing customers lost to attrition. 54.532. Proof of revenue. 54.533. Supplementation of revenue summary. 54.534. Below the line revenues. 54.535. Grand total sales and revenues. 54.536. Bill frequency analysis. 54.537. Annual revenue effect. 54.538. Present and proposed tariffs. 54.539. Tabulation of base rate bills. 54.540. Forfeited discounts or penalties. 54.541. Level of forfeited discounts or late payment charges. 54.542. Changes in tariff rates. 54.543. Statements and schedules. 54.544. Growth patterns. 54.545. Test year increases. OPERATING AND MAINTENANCE EXPENSES
54.561. Schedule of expenses. 54.562. Variances in figures. 54.563. Summary of test year adjustments. 54.564. Nonrecurring or extraordinary expenses. 54.565. Transfer of property. 54.566. Lease payments. 54.567. Actual and budgeted operation and maintenance expenses. 54.568. Write-offs and uncollectible. 54.569. Uncollectible accrual rate. 54.570. Claim for rate case expenses. 54.571. Rate filing data. 54.572. Schedules for test year. 54.573. Outside services. 54.574. Advertising. 54.575. Charges from affiliates. 54.576. Salaries, wages and benefit increases. 54.577. Payroll distribution. 54.578. Increase or decrease in employes. 54.579. Vacancies. 54.580. Insurance premiums. 54.581. Determination of premiums. 54.582. Self insurance. 54.583. Participants in medical and dental plans. 54.584. Employe withholdings. 54.585. FERC Form 2. 54.586. Benefit program. 54.587. Wage rate increases. 54.588. Incentive compensation. 54.589. Wage rate increases granted. 54.590. Leased equipment costs. 54.591. Labor productivity schedule. 54.592. Changes in accounting procedures. 54.593. Debt interest utilized. 54.594. Expenses recorded in test year. 54.595. Separate operating divisions. 54.596. FERC audit findings. 54.597. Internal and independent audit reports. 54.598. Accounts receivable. 54.599. Expenses claimed in base rates. 54.600. Expenses incurred. 54.601. Payments to industry organizations. 54.602. American Gas Association. 54.603. Amortization claims. 54.604. Promotional adjusting or competitive allowance claims. 54.605. Gas stored underground. 54.606. O and M expenses. 54.607. Budgeted or planned cost savings. TAXES
54.621. Tax reports required. 54.622. Federal tax returns. 54.623. Taxes from another state. 54.624. Test year book calculations. 54.625. Adjustments. 54.626. Income Tax refunds. 54.627. Deferred income tax. 54.628. Federal corporate graduated tax. 54.629. Removal. 54.630. Income tax loss/gain carryovers. 54.631. Consolidated income tax return. 54.632. Deferred income taxes. 54.633. Investment tax credits. 54.634. Accumulated deferred Federal income taxes. 54.635. Future test year taxes. 54.636. Future test year unemployment taxes. 54.637. Future test year capital stock taxes. DEPRECIATION
54.651. Support for claimed amounts. 54.652. Original cost plant and applicable reserves. 54.653. Survivor or interim survivor curve; annual accrual rate. 54.654. Retirement rate actuarial method. 54.655. Surviving original cost plant. 54.656. Vintage calculations. 54.657. Depreciation methods utilized. 54.658. Original and estimated survivor curves. 54.659. Appropriate survivor curve and annual accrual rate. 54.660. Cumulative depreciated original cost. 54.661. Additional data required. RATE BASE
54.671. Map. 54.672. Property description. 54.673. Actual monthly balances. 54.674. Five year construction budget. 54.675. Test year rate base and rates of returns. 54.676. Actual data. 54.677. New rate request. 54.678. Construction work in progress (CWIP). 54.679. Allowances for funds used during construction (AFUDC). 54.680. Plant held for future use. 54.681. Materials and supplies. 54.682. Fuel stocks. 54.683. Salvage. 54.684. Plant additions and retirements. 54.685. Customer advances and contributions. 54.686. Transmission and distribution mains/investments. 54.687. Compensating bank balances. 54.688. Comparative balances sheet. 54.689. Deferred asset accounts. 54.690. Cash working capital. 54.691. Interest and preferred dividend offset. GENERAL REQUIREMENTS
54.701. General. RATE OF RETURN
54.721. Rate of return. 54.722. Claimed capitalization. 54.723. Embedded cost of long-term debt. 54.724. Bank notes payable. 54.725. Short-term debt. 54.726. Long-term debt reacquisition. 54.727. Debt owed to shareholders. 54.728. Bond rating history. 54.729. Refinancing of long-term debt. 54.730. Calculation of embedded cost. 54.731. Claimed common equity rate of return. 54.732. Summary of stock dividends. 54.733. Schedule of issuances of common stock. 54.734. Utility and parent utility stock offerings. 54.735. Common equity infusions. 54.736. Common dividend payments. 54.737. Projected securities issuances. 54.738. Outstanding shares of common stock. 54.739. Financial data. 54.740. Claim based on capital structure or capital costs. 54.741. Balance sheet and income statement. 54.742. Quarterly operating and financial report. 54.743. Projected capital requirements. 54.744. Currently authorized return on equity. 54.745. Capital structure. 54.746. Financial projections. 54.747. Indentures/charter tests. 54.748. Securities analysts reports. COST OF SERVICE
54.761. Cost of service study. 54.762. Exhibits. 54.763. Cost analysis. 54.764. Projected demands. 54.765. Allocation factors. 54.766. Supply and requirement schedules. 54.767. Daily send out sheets. 54.768. Load duration curve. 54.769. Transportation customers. 54.770. Curtailment. QUALITY OF SERVICE
54.781. Quality of service.
SUMMARY OF FILING § 54.501. Summary of discussion.
The gas utility shall provide a summary discussion of the rate change request, including specific reasons for each increase or decrease. Also provide a breakdown which identifies the revenue requirement value of the major items which form the basis of the requested rate change.
§ 54.502. Copies of testimony.
The gas utility shall provide copies of the testimony, of each witness, to be presented in this filing. Include a brief summary of their area of responsibility, a notation of the statements, schedules, exhibits and key issues to be sponsored and addressed by the witness.
§ 54.503. Income summary table.
The gas utility shall provide a single page income summary table showing, at present and proposed rates, together with references to the filing information, the following as claimed for the fully adjusted test year:
(1) Revenues
(2) Operating Expenses
(3) Operating Income
(4) Rate Base
(5) Rate of Return (produced)
§ 54.504. Effect of plant addition.
Whenever a major plant addition is placed in operating service or removed from operating service, the utility shall separately indicate the effect of the plant addition or removal from service upon rate base, revenue, expense, tax, income and revenue requirement as it affects the test year.
§ 54.505. Hearings.
(a) The gas uitility shall provide the location, including city and facility, of the public input hearings in the utility's base rate cases filed over the least 3 years. If the utility has not had a base rate case in the last 3 years, provide the requested information for the utility's last base rate case.
(b) The gas utility shall provide a list of appropriate locations and facilities for public input hearings throughout the utility's service territory.
(c) The gas utility shall provide a proposed process for public notice of the hearings, and a plain language summary of the Statement of Reasons.
REVENUE REQUIREMENTS § 54.511. Revenue requirements.
The gas utility shall provide a schedule showing the revenues for the test year and for the 12-month period immediately preceding the test year, together with an explanation for major variances between test year revenues and those for the previous 12-month period. Revenues shall be summarized by the major account categories as follows:
Sales of Gas
480 Residential sales
481 Commercial and industrial sales
482 Other sales to public authorities
483 Sales for resale
484 Interdepartmental sales
Total Sales of Gas
Other Operating Revenues
487 Forfeited discounts
488 Miscellaneous service revenues
489 Revenues from transportation of gas of others
490 Sales of products extracted from natural gas
491 Revenues from natural gas processed by others
492 Incidental gasoline and oil sales
493 Rent from gas property
494 Interdepartmental rents
495 Other gas revenues
Total Other Operating Revenues
Total Operating Revenue
§ 54.512. Test year sales volumes.
The gas utility shall if the test year sales volumes are forecasted, provide the following information:
(1) A description by customer class of the forecasting process to include a step-by-step explanation of how the forecasted sales were developed.
(2) A listing of the assumptions utilized in developing forecasted sales.
(3) Copies of the resource material and technical data relied upon to develop sales forecasts.
§ 54.513. Future test year load growth adjustment.
The gas utility shall provide the workpaper developing the utility's future test year load growth adjustment.
§ 54.514. Customers (actual).
The gas utility shall provide the actual number of customers by rate schedule as of December 31 for the last 5 years.
§ 54.515. Customers (average).
The gas utility shall provide the average number of customers by rate schedule for the last 5 years.
§ 54.516. Customers by rate schedule.
The gas utility shall provide the actual number of customers by rate schedule at the end of each month from the commencement of the historic test year through the most recent month available. Updated data shall be provided as it becomes available.
§ 54.517. Changes in numbers of customers.
The gas utility shall provide calculations which substantiate the adjustment to revenues for annualization of changes in number of customers and annualization of changes in volumes sold for the customers for the test year.
(1) Provide the changes in number of customers by rate schedules.
(2) If an annualization adjustment for changes in customers and changes in volume sold is not submitted, please explain.
§ 54.518. Operating revenues.
The gas utility shall supply, by classification, Operating Revenues--Miscellaneous, for the test year.
§ 54.519. Other gas revenue.
The gas utility shall provide a breakdown of other gas revenue for the test year and the 2 most recent calendar years.
§ 54.520. Billing and collection process.
The gas utility shall provide a description of the billing and collection process from the time of initial billing until final billing.
§ 54.521. Annualization of revenues.
The gas utility shall provide the annualization of revenues as a result of rate changes occurring during the test year, at the level of operations as of end of the test year.
§ 54.522. Sales or sales trends; rate schedule for last 3 years.
If past weather normalized sales or sales trends are used in models or otherwise relied on in reaching sales projections, the utility shall provide actual and normalized throughput by rate schedule as of December 31 for the last 3 years. Where applicable, separately identify sales and transportation throughput.
§ 54.523. Sales or sales trends; rate schedule for test year.
If past weather normalized sales or sales trends are used in models or otherwise relied on in reaching sales projections, the utility shall provide actual and normalized throughput by month by rate schedule from the beginning of the historic test year and the future test year through the most recent month available and update as additional data become available. Separately identify sales and transportation throughput and provide the workpapers which develop normalized sales.
§ 54.524. Adjustment to revenue for weather normalization.
The gas utility shall provide calculations supporting the adjustment to revenue for weather normalization.
(1) Supply the source documents for the actual and normal degree day data.
(2) Provide calculations by customer class.
(3) If a weather normalization adjustment has not been performed, provide an explanation.
§ 54.525. Customer output.
The gas utility shall provide a complete copy of the computer output generated by the utility's statistical analysis package for the residential, commercial, public authority and industrial econometric models of gas demand estimated by the utility, but not presented in the filing.
§ 54.526. Historical data sources.
The gas utility shall identify the historical data sources for each dependent and independent variable utilized to develop the econometric models of gas demands for each forecasted customer group.
§ 54.527. Independent variables.
The gas utility shall identify the sources and supporting documentation for the future test year value of each independent variable which required forecasting in the utility's gas demand models.
§ 54.528. Exceptions in applicable tariff rate.
For each customer receiving service at less than the maximum applicable tariff rate, the gas utility shall provide:
(1) Actual consumption for the 2 most recent calendar years.
(2) Actual consumption for the historic test year and the most recent 12-month period for which data is available.
(3) The currently applicable rate.
(4) An explanation for the rate discount.
§ 54.529. Revenue accruing entries.
The gas utility shall state the revenue accruing entries made at the beginning and end of the test year, and whether they are reversed for ratemaking purposes.
§ 54.530. Adjustments to expenses.
The gas utility shall state whether any adjustments have been made to expenses in order to present the expenses on a basis comparable to the manner in which revenues are presented in this proceeding (that is, accrued, billed or cash).
§ 54.531. Replacing customers lost to attrition.
The gas utility shall identify the utility's policy with respect to replacing customers lost through attrition.
§ 54.532. Proof of revenue.
The gas utility shall provide a proof of revenue. For each tariffed rate, show the following information for the test period elected:
(1) The rate schedule designation.
(2) For existing rates:
(i) The customers served as of end of period.
(ii) The annual throughput (Mcf).
(iii) The base rate revenues adjusted for any changes in base rate application that may have occurred during the test period.
(iv) The tax surcharge revenues.
(v) The revenues received from other clauses or riders separately accounted for.
(vi) The total of the revenues.
(3) For proposed rates:
(i) The estimated number of customers whose charges for natural gas service will be increased or decreased as a result of this filing.
(ii) The base rate revenues:
(A) The annual dollar amount of increase or decrease for each tariffed rate.
(B) The percentage change for each tariffed rate.
(iii) The revenues received from other clauses or riders separately accounted for.
(iv) The total of the revenues:
(A) The amount of total annual dollar change for each tariffed rate.
(B) The percentage change for each tariffed rate.
§ 54.533. Supplementation of revenue summary.
The gas utility shall supplement the revenue summary provided in § 54.532 (relating proof of revenue) to obtain a complete revenue statement of the natural gas business, that is, show delayed payments, other natural gas revenues, Federal Energy Regulatory Commission jurisdictional sales and revenues and the other appropriate revenue items and adjustments for each tariffed rate.
§ 54.534. Below the line revenues.
The gas utility shall identify the revenues which the utility treats as below the line, providing an explanation of the reason the revenues are treated as below the line, and provide, for the last 3 years, the amount of revenues and income related to each item.
§ 54.535. Grand total sales and revenues.
The gas utility shall develop the grand total showing total sales and revenues as adjusted and the various increases and decreases and percent effects as described in § 54.532 (relating to proof of revneue).
§ 54.536. Bill frequency analysis.
The gas utility shall submit a Bill Frequency Analysis for each tariffed rate. The analysis should include the rate schedule and block interval, the number of bills at each interval, the cumulative number of bills at each interval, the Mcf or therms at each interval, the cumulative Mcf or therms at each interval, the accumulation of Mcf or therms passing through each interval, and the pro forma revenue at each interval for both the present rate and the proposed rates. The analysis should show only those revenues collected from the basic tariff.
§ 54.537. Annual revenue effect.
The annual revenue effect of any proposed change to any rate shall be supported by a billing analysis. This may consist of the use of bill frequency distributions or individual customer billing records for the most recent annual periods available. The billing determinants should be displayed. The blocking and corresponding prices of the existing rate and the proposed rate should be applied to the determinants to derive the base rate revenues under both present and proposed rates. The derived base rate revenues should form the basis for measuring the annual base rate effect of the rates in question for the test periods.
§ 54.538. Present and proposed tariffs.
The gas utility shall supply copies of the present and proposed Gas Tariffs and provide, through testimony, a description of changes proposed for the new tariff:
(1) For each rate schedule proposed to be modified.
(2) For each rate schedule proposed to be deleted.
(3) For each new rate schedule proposed to be added.
§ 54.539. Tabulation of base rate bills.
The gas utility shall supply a tabulation of base rate bills for each rate schedule comparing the existing rates to proposed rates. The tabulation should show the dollar difference and the percent increase or decrease.
§ 54.540. Forfeited discounts or penalties.
The gas utility shall describe the procedures involved in determining whether forfeited discounts or penalties are applied to customer billing.
§ 54.541. Level of forfeited discounts or late payment charges.
The gas utility shall provide the annual level of forfeited discounts or late payment charges for the preceding 3-calendar years. Identify the level of sales revenue with which these are associated.
§ 54.542. Changes in tariff rates.
The gas utility shall provide a schedule of present and proposed tariff rates showing dollar change and percent of change by block, including an explanation of any change in block structure and the reasons therefor.
§ 54.543. Statements and schedules.
The gas utility shall provide the following statements and schedules. The schedules and statements for the test year portion should be reconciled with the summary operating statement.
(1) An operating revenues summary for the claimed test year and the year preceding the claimed test year showing the following:
(i) For each major classification of customers and for each customer class contained in the cost of service study:
(A) Sales (Mcf).
(B) Revenues.
(C) Forfeited discounts (total if not available by classification).
(D) Other and miscellaneous revenues that are to be taken into the utility operating account along with their related costs and expenses.
(ii) An explanation of the annualizing and normalizing adjustments showing method utilized and amounts and rates used in calculation to arrive at adjustment.
(iii) Segregate, from recorded test year revenues, the amount of revenues that are contained therein relating to:
(A) Fuel adjustment surcharge.
(B) State tax adjustment surcharge.
(C) Other surcharges being used to collect revenues.
(iv) Provide explanations, if any, of the surcharges that are not applicable to respondent's operations. The schedule should also show number of customers and unit of sales (Mcf), and should provide number of customers by service classification at beginning and end of test year.
(2) Describe the sales for resale, based on periods 3 years before and projections for 1 year after the test year, and for the test year. Include Mcfs sold and revenues received.
§ 54.544. Growth patterns.
The gas utility shall provide growth patterns of usage and number of customers by rate class and tariffed rate, using historical and projected data.
§ 54.545. Test year increases.
The gas utility shall provide, for test year only, a schedule by tariff rates and by service classifications showing proposed increase and percent of increase.
OPERATING AND MAINTENANCE EXPENSES § 54.561. Schedule of expenses.
The gas utility shall prepare a 3-column schedule of expenses, as described in this section for the following periods (supply subaccounts, if significant, to clarify basic accounts):
(1) Column 1--Test Year
(2) Column 2 and 3--The two previous years Provide the annual recorded expense by accounts. (Identify the accounts used but not specifically listed in this section.)
PRODUCTION EXPENSES
MANUFACTURED GAS PRODUCTION
STEAM PRODUCTION Operation
700 Operation supervision and engineering
701 Operation labor
702 Boiler fuel
703 Miscellaneous steam expenses
704 Steam transferred--Credit
Total
Maintenance
705 Operation supervision and engineering
706 Maintenance of structures and improvements
707 Maintenance of boiler plant equipment
708 Maintenance of other steam production plant
Total
Total Steam Production
MANUFACTURED GAS PRODUCTION Operation
710 Operation supervision and engineering
PRODUCTION LABOR AND EXPENSES 711 Steam expenses
712 Other power expenses
713 Coke oven expenses
714 Producer gas expenses
715 Water gas generating expenses
716 Oil gas generating expenses
717 Liquefied petroleum gas expenses
718 Other process production expenses
Total
GAS FUELS 719 Fuel under coke ovens
720 Producer gas fuel
721 Water gas generator fuel
722 Fuel for oil gas
723 Fuel for liquefied petroleum gas process
724 Other gas fuels
Total
GAS RAW MATERIALS 725 Coal carbonized in coke ovens
726 Oil for water gas
727 Oil for oil gas
728 Liquefied petroleum gas
729 Raw materials for other gas processes
730 Residuals expenses
731 Residuals produced--Credit
732 Purification expenses
733 Gas mixing expenses
734 Duplicate charges--Credit
735 Miscellaneous production expenses
736 Rents
Total
MAINTENANCE 740 Maintenance supervision and engineering
741 Maintenance of structures and improvement
742 Maintenance of production equipment
Total
Total Manufactured Gas Production
NATURAL GAS PRODUCTION EXPENSES
NATURAL GAS PRODUCTION AND GATHERING Operation
750 Operation supervision and engineering
751 Production maps and records
752 Gas wells expenses
753 Field lines expenses
754 Field compressor station expenses
755 Field compressor station fuel and power
756 Field measuring and regulating station
expenses757 Purification expenses
758 Gas well royalties
759 Other expenses
760 Rents
Total
MAINTENANCE 761 Maintenance supervision and engineering
762 Maintenance of structures and improvements
763 Maintenance of producing gas wells
764 Maintenance of field lines
765 Maintenance of field compressor station
equipment766 Maintenance of field measuring and regulating station equipment
767 Maintenance of purification equipment
768 Maintenance of drilling and cleaning equipment
769 Maintenance of other equipment
Total
Total Natural Gas Production and Gathering
PRODUCTS EXTRACTION Operation
770 Operation supervision and engineering
771 Operation labor
772 Gas shrinkage
773 Fuel
774 Power
775 Materials
776 Operation supplies and expenses
777 Gas processed by others
778 Royalties on products extracted
779 Marketing expenses
780 Products purchased for resale
781 Variation in products inventory
782 Extracted products used by the utility--Credit
783 Rents
Total
MAINTENANCE 784 Maintenance supervision and engineering
785 Maintenance of structures and improvements
786 Maintenance of extraction and refining
equipment787 Maintenance of pipe lines
788 Maintenance of extracted products storage
equipment789 Maintenance of compressor equipment
790 Maintenance of gas measuring and regulating equipment
791 Maintenance of other equipment
Total
Total Products Extraction
EXPLORATION AND DEVELOPMENT EXPENSES Operation
795 Delay rentals
796 Nonproductive well drilling
797 Abandoned leases
798 Other exploration
Total Exploration and Development
OTHER GAS SUPPLY EXPENSES Operation
800 Natural gas well head purchases
801 Natural gas field line purchases
802 Natural gas gasoline plant outlet purchases
803 Natural gas transmission line purchases
804 Natural gas city gate purchases
805 Other gas purchases
806 Exchange gas
807 Purchased gas expenses
808 Gas withdrawn from storage--Debit
809 Gas delivered to storage--Credit
810 Gas used for compressor station fuel--Credit
811 Gas used for other products extraction--Credit
812 Gas used for other utility operations--Credit
813 Other gas supply expenses
Total
Total Other Gas Supply Expenses
Total Production Expenses
UNDERGROUND STORAGE EXPENSES Operation
814 Operation supervision and engineering
815 Maps and records
816 Wells expenses
817 Lines expenses
818 Compressor station expenses
819 Compressor station fuel and power
820 Measuring and regulating station expenses
821 Purification expenses
822 Exploration and development
823 Gas losses
824 Other expenses
825 Storage wells royalties
826 Rents
Total
MAINTENANCE 830 Maintenance supervision and engineering
831 Maintenance of structures and improvements
832 Maintenance of reservoirs and wells
833 Maintenance of lines
834 Maintenance of compressor station equipment
835 Maintenance of measuring and regulating
station equipment836 Maintenance of purification equipment
837 Maintenance of other equipment
Total
Total Underground Storage Expenses
OTHER STORAGE EXPENSES Operation
840 Operation supervision and engineering
841 Operation labor and expenses
842 Rents
842.1 Fuel
842.2 Power
842.3 Gas Losses
Total
MAINTENANCE 843 Maintenance supervision and engineering
844 Maintenance of structures and improvements
845 Maintenance of gas holders
846 Maintenance of purification equipment
847 Maintenance of liquification equipment
848 Maintenance of vaporizing equipment
848.1 Maintenance of compressor equipment
848.2 Maintenance of measuring and regulating
equipment848.3 Maintenance of other equipment
Total
Total Other Storage Expenses
TRANSMISSION EXPENSES Operation
850 Operation supervision and engineering
851 System control and load dispatching
852 Communications system expenses
853 Compressor station labor and expenses
854 Gas for compressor station fuel
855 Other fuel and power for compressor stations
856 Mains expenses
857 Measuring and regulating station expenses
858 Transmission and compression of gas by others
859 Other expenses
860 Rents
Total
MAINTENANCE 861 Maintenance supervision and engineering
862 Maintenance of structures and improvements
863 Maintenance of mains
864 Maintenance of compressor station equipment
865 Maintenance of measuring and regulating
station equipment866 Maintenance of communication equipment
867 Maintenance of other equipment
Total
Total Transmission Expenses
DISTRIBUTION EXPENSES Operation
870 Operation supervision and engineering
871 Distribution load dispatching
872 Compressor station labor and expenses
873 Compressor station fuel and power
874 Mains and service expense
875 Measuring and regulating station expenses--General
876 Measuring and regulating station expenses--Industrial
877 Measuring and regulating station expenses--City gate check stations
878 Meter and house regulator expenses
879 Customer installations expenses
880 Other expenses
881 Rents
Total
MAINTENANCE 885 Maintenance supervision and engineering
886 Maintenance of structures and improvements
887 Maintenance of mains
888 Maintenance of compressor station equipment
889 Maintenance of measuring and regulating
station equipment--General890 Maintenance of measuring and regulating
station equipment--Industrial891 Maintenance of measuring and regulating
station equipment--City gate check station892 Maintenance of services
893 Maintenance of meters and house regulators
894 Maintenance of other equipment
Total
Total Distribution Expenses
CUSTOMER ACCOUNTS EXPENSES Operation
901 Supervision
902 Meter reading expenses
903 Customer records and collection expenses
904 Uncollectible accounts
905 Miscellaneous customer accounts expenses
Total Customer Accounts Expenses
CUSTOMER SERVICE EXPENSES Operation
907 Supervision
908 Customer assistance expenses
909 Informational advertising expenses
910 Miscellaneous customer service expenses
Total Customer Service Expenses
SALES PROMOTION EXPENSES Operation
911 Supervision
912 Demonstrating and selling expenses
913 Promotional advertising expenses
916 Miscellaneous sales promotion expenses
Total Sales Promotion Expenses
ADMINISTRATIVE AND GENERAL EXPENSES Operation
920 Administrative and general salaries
921 Office supplies and expenses
922 Administrative expenses transferred--Credit
923 Outside service employed
924 Property insurance
925 Injuries and damages
926 Employe pensions and benefits
927 Franchise requirements
928 Regulatory commission expenses
929 Duplicate charges - Credit
930.1 Institutional or goodwill advertising expense
930.2 Miscellaneous general expense
931 Rents
Total Administrative and General Expenses
MAINTENANCE 932 Maintenance of general plant
Total Administrative and General Expense
Total Operation Expenses and Purchased Power
Total Maintenance Expense
Total Operation and Maintenance Expense
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