N.M. Admin. Code § 17.9.530.13

Current through Register Vol. 35, No. 21, November 5, 2024

Section 17.9.530.13 - APPENDIX A MINIMUM DATA STANDARD REQUIREMENTS

A. Schedule A Series: Summaries of the proposed cost of service.

(1) Sch. A-1: Summary of the overall cost of service and the claimed revenue deficiency: Base Period; Test Year Period.

(2) Sch. A-2: Summary of the revenue increase or decrease at the proposed rates by rate classes: Test Year Period.

(3) Sch. A-3: Summary of the cost of service adjustments by functional classification: Test Year Period.

(4) Sch. A-4: Summary of Rate Base: Base Period; Test Year Period; Test Year Period RCND--OPTIONAL.

(5) Sch. A-5: Summary of total capitalization and the weighted average cost of capital: Base Period; Test Year Period; Test Year Period RCND--OPTIONAL.

B. Schedule B Series: Original cost of plant in service.

(1) Sch. B-1: Original cost of plant in service by primary account: Base Period; Test Year Period.

(2) Sch. B-2: Original cost of plant in service by detail account: Base Period; Test Year Period.

(3) Sch. B-3: Original cost of plant in service by monthly balances: Base Period; Test Year Period.

(4) Sch. B-4: Construction work in progress: Base Period; Test Year Period.

(5) Sch. B-5: Allowance for funds used during construction transferred to plant in service: Base Period; Test Year Period.

(6) Sch. B-6: Plant held for future use: Base Period; Test Year Period.

(7) Sch. B-7: Nuclear fuel in process: Base Period; Test Year Period.

C. Schedule C Series: Accumulated provision for depreciation and amortization.

(1) Sch. C-1: Accumulated provision for depreciation and amortization by functional classification and detailed plant account: Base Period; Test Year Period.

(2) Sch. C-2: Depreciation rate study: Base Period; Test Year Period.

(3) Sch. C-3: Depreciation and amortization methods: Base Period; Test Year Period.

D. Schedule D Series: Original cost of plant in service adjusted to the cost of reproduction as a going concern and other elements of value--OPTIONAL.

(1) Sch. D-1: Original cost of plant in service adjusted to the cost of reproduction as a going concern and other elements of value--OPTIONAL: Base Period; Test Year Period.

(2) Sch. D-2: Cost of reproduction as a going concern and other elements of value adjusted for age and condition--OPTIONAL: Base Period; Test Year Period.

E. Schedule E Series: Working capital allowance.

(1) Sch. E-1: Cash working capital allowance: Base Period; Test Year Period.

(2) Sch. E-2: Materials and supplies, prepayments, and deferred charges: Base Period; Test Year Period.

(3) Sch. E-3: Fuel inventories by plant location: Base Period; Test Year Period.

(4) Sch. E-4: Amounts of working capital items charged to operating and maintenance expense: Base Period; Test Year Period.

F. Schedule F Series: Other property and investments.

(1) Sch. F-1: Other property and investments: Base Period; Test Year Period.

(2) [RESERVED]

G. Schedule G Series: Capitalization, the cost of capital, and the overall rate of return.

(1) Sch. G-1: Capitalization, the cost of capital, and the overall rate of return in conformance with an original cost Rate Base: Base Period; Test Year Period.

(2) Sch. G-2: Capitalization, the cost of capital, and the overall rate of return in conformance with a cost of reproduction as a going concern and other elements of value Rate Base--OPTIONAL: Base Period; Test Year Period.

(3) Sch. G-3: Embedded cost of borrowed capital with term of maturity in excess of one year from date of issue: Base Period; Test Year Period.

(4) Sch. G-4: Cost of short-term borrowed capital including revolving credit agreements and other notes payable: Base Period; Test Year Period.

(5) Sch. G- 5: Embedded cost of preferred stock capital: Base Period; Test Year Period.

(6) Sch. G-6: Ratio of earnings to fixed charges: Base Period; Test Year Period.

(7) Sch. G-7: Issuance restrictions on borrowed and preferred stock capital: Base Period; Test Year Period.

(8) Sch. G-8: Common stock equity capital: Base Period; Test Year Period.

(9) Sch. G-9: Historical activity in common stock, paid-in capital, and retained earnings: Base Period; Test Year Period.

(10) Sch. G-10: Summary of applicant's support for the claimed rate of return on common stock equity capital.

H. Schedule H Series: Expenses of operation.

(1) Sch. H-1: Operation and maintenance expenses: Base Period; Test Year Period.

(2) Sch. H-2: Cost of fuel: Base Period; Test Year Period.

(3) Sch. H-3: Revenue generated through the fuel adjustment clause: Base Period; Test Year Period.

(4) Sch. H-4: Payroll distribution and associated payroll taxes: Base Period; Test Year Period.

(5) Sch. H-5: Expenses associated with advertising, contributions, donations, lobbying and political activities, memberships, and outside services: Base Period; Test Year Period.

(6) Sch. H-6: Other administrative and general expenses: Base Period; Test Year Period.

(7) Sch. H-7: Depreciation and amortization expense: Base Period; Test Year Period.

(8) Sch. H-8: Taxes other than income taxes: Base Period; Test Year Period.

(9) Sch. H-9: Federal and state income taxes: Base Period; Test Year Period.

(10) Sch. H-10: Reconciliation of net income per books to net income for income tax purposes: Base Period; Test Year Period.

(11) Sch. H-11: Income tax effect as result of applicant joining in a consolidated federal income tax return: Base Period; Test Year Period.

(12) Sch. H-12: Accumulated tax deferrals: Base Period; Test Year Period.

(13) Sch. H-13: Investment tax credits: Base Period; Test Year Period.

(14) Sch. H-14: Expenses associated with affiliated interests: Base Period; Test Year Period.

(15) Sch. H-15: Expenses associated with nonutility services: Base Period; Test Year Period.

(16) Sch. H-16: Schedule I Series: Explanation of the adjustments to expenses of operation.

I. Schedule I Series: Balance sheet, income statement, statement of changes in financial position.

(1) Sch. I-1: Balance sheet: Base Period; Test Year Period.

(2) Sch. I-2: Income statement: Base Period; Test Year Period.

(3) Sch. I-3: Statement of changes in financial position: Base Period; Test Year Period.

J. Schedule J Series: Construction program and sources of construction funds.

(1) Sch. J-1: Construction program: Base Year and Projected.

(2) Sch. J-2: Sources of construction funds: Base Year and Projected.

K. Schedule K Series: Fully allocated cost of service study.

(1) Sch. K-1: Allocation of Rate Base--jurisdictional: Base Period; Test Year Period.

(2) Sch. K-2: Allocation of Rate Base--functional classification: Base Period; Test Year Period.

(3) Sch. K-3: Allocation of Rate Base--demand, energy, and customer: Base Period; Test Year Period.

(4) Sch. K-4: Allocation of Rate Base to rate classes: Base Period; Test Year Period.

(5) Sch. K-5: Allocation of total expenses--jurisdictional: Base Period; Test Year Period.

(6) Sch. K-6: Allocation of total expenses--functional classification: Base Period; Test Year Period.

(7) Sch. K-7: Allocation of total expenses--demand, energy, and customer: Base Period; Test Year Period.

(8) Sch. K-8: Allocation of total expenses to rate classes: Base Period; Test Year Period.

L. Schedule L Series: Allocated cost of service per billing unit of demand, energy, and customer by rate classification.

(1) Sch. L-1: Allocated cost per billing unit of demand, energy, and customer: Base Period; Test Year Period.

(2) [RESERVED]

M. Schedule M Series: Allocation Factors.

(1) Sch. M-1: Allocation factors used to assign items of plant and expenses to the various rate classes: Base Period; Test Year Period.

(2) Sch. M-2: Classification factors used to assign items of plant and expenses to demand, energy, and customer: Base Period; Test Year Period.

(3) Sch. M-3: Demand and energy loss factors: Base Period; Test Year Period.

N. Schedule N Series: Rate of return by rate classification.

(1) Sch. N-1: Rate of return by rate classification: Base Period; Test Year Period.

(2) [RESERVED]

O. Schedule O Series: Rate design.

(1) Sch. O-1: Total revenue requirements by rate classification: Base Period; Test Year Period.

(2) Sch. O-2: Proof of revenue analysis: Test Year Period.

(3) Sch. O-3: Comparison of rates for service under the present and proposed schedules.

(4) Sch. O-4: Explanation of proposed changes to existing rate schedules.

P. Schedule P Series: Key operating statistics.

(1) Sch. P-1: Peak demand information.

(2) Sch. P-2: Plant in service.

(3) Sch. P-3: Property retirements and property investments information.

(4) Sch. P-4: Operation and maintenance expense information.

(5) Sch. P-5: Customer information.

(6) Sch. P-6: Weather data.

(7) Sch. P-7: Power plant maintenance information.

(8) Sch. P-8: Customer service interruption information.

(9) Sch. P-9: Line loss information.

(10) Sch. P-10: Reliability indices information.

(11) Sch. P-11: Reserve margin information.

(12) Sch. P-12: Fuel statistics information.

Q. Schedule Q Series: Required Reports.

(1) Sch. Q-1: Load research program and conservation plan.

(2) Sch. Q-2: Description of company.

(3) Sch. Q-3: Annual Report to stockholders.

(4) Sch. Q-4: Reports to the Securities and Exchange Commission.

(5) Sch. Q-5: Form 1 reports.

(6) Sch. Q-6: Opinion of independent public accountants.

R. Schedule R Series: Testimony and exhibits.

N.M. Admin. Code § 17.9.530.13

Recompiled 12/30/01