§ 158-137. Cost of service.  


Latest version.
  • For Period I and Period II, the applicant under this article shall provide a fully allocated cost of service study. The study should include a detailed summary of the income statement, rate base and rate of return under present and proposed rates by jurisdiction and by rate schedule. Provide workpapers sufficient in detail to support calculations, methodologies, and assumptions included in the study, including total company wages and salaries by function for actual operations, a summary of pro forma adjustments by function, including a description and the amount of each adjustment and total company wages and salaries by function for pro forma adjusted operations. If wages and salaries by FERC account is used as an allocator in the utility's cost of service study, then provide this information by FERC account, rather than by function. Also furnish the bases for and computation of all allocators used in the cost of service study.

(M.C.S., Ord. No. 22930, § 1, 12-6-07)