D.C. Mun. Regs. tit. 15, r. 15-203

Current through Register Vol. 71, No. 52, December 27, 2024

Rule 15-203 - SUMMARY OF EMBEDDED COST OF LONG TERM DEBT

203.1

The following data shall be provided on long term debt (consolidated, partially consolidated or other) for the historical test year and the proposed test year, as applicable:

(a) Type and coupon rate of issue;

(b) Date issued;

(c) Maturity date;

(d) Original principal amount issued;

(e) Face amount outstanding or to be outstanding;

(f) Unamortized discount or premium, and description of amortization method;

(g) Carrying value, net of outstanding amount unamortized discount or premium, and expenses;

(h) Annualized interest cost;

(i) Composite embedded cost rate;

(j) Initial corporate and underwriting expenses;

(k) Annualized amortization of corporate and underwriting expense;

(l) Unamortized balance of corporate and underwriting expenses; and

(m) Unamortized reacquisition costs;

(n) [Repealed]

203.2

A schedule shall be provided showing the following:

(a) The amounts of outstanding debt instruments which were reacquired by market purchase;

(b) The amounts paid for the reacquired debt instruments;

(c) The dates of reacquisition;

(d) The gains or losses realized; and

(e) The method of accounting for the reacquired debt and gains or losses resulting from reacquired debt.

203.3

Bell Atlantic - Washington, D.C., Inc., shall provide the data cited under § 203.1 for its corporate entity, and on a Bell Atlantic consolidated basis. Consolidated data may be shown in summary form with reference to source documents containing that information.

D.C. Mun. Regs. tit. 15, r. 15-203

Final Rulemaking published at 34 DCR 1155, 1161 (February 13, 1987); as amended by Final Rulemaking published at 42 DCR 2340, 2342 (May 12, 1995); and by Final Rulemaking published at 43 DCR 29 (January 5, 1996), effective January 22, 1996