Section 170IAC1-5-9. Working papers and data; rate base and general information

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

(1) A summary schedule showing the utility's proposed rate base. The schedule shall show the following:

(A) Beginning balances per the utility's books.

(B) Proposed pro forma adjustments.

(2) The following data for each regulatory asset for which the utility seeks rate base treatment:

(A) Beginning test year balance.

(B) End of test year balance.

(C) Proposed balance to be included in rates.

(D) Where applicable, any:

(i) commission order;

(ii) accounting pronouncement; or

(iii) other authorization;

establishing the asset.

(3) A schedule showing the fair value of the utility's proposed rate base.

  (b) If a utility proposes to add investment in qualified pollution control properties as defined in IC 8-1-2-6.6 to the value of its electric property, the utility shall also submit a filing that complies with the requirements of 170 IAC 4-6. (Indiana Utility Regulatory Commission; 170 IAC 1-5-9; 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)