Section 170IAC1-5-11. Working papers and data; rate base, depreciation

   (a) An electing utility shall submit the following information:

(1) If applicable, the cause number and order date of the commission's rate order authorizing the utility's current depreciation rates and the cause number approving the last depreciation study.

(2) A description of each adjustment proposed by the utility to its book accumulated provision for depreciation and depreciation expense for the test year.

  (b) If a utility is seeking a change in its depreciation accrual rates, the utility shall also submit the following information:

(1) The depreciation study performed by or for the utility that serves as the basis for the requested change in depreciation accrual rates.

(2) A copy of the dismantlement or demolition studies performed by or for the utility.

(3) Supporting working papers for the documents required in subdivisions (1) and (2).

(Indiana Utility Regulatory Commission; 170 IAC 1-5-11; filed Oct 28, 1998, 3:38 p.m.: 22 IR 725; readopted filed Nov 23, 2004, 2:30 p.m.: 28 IR 1315; filed Jul 31, 2009, 8:28 a.m.: 20090826-IR-170080670FRA; readopted filed Jun 9, 2015, 3:18 p.m.: 20150708-IR-170150103RFA)