Chapter 4901-7 Standard Filing Requirements for Rate Increases

4901-7-01 Standard filing requirements.

All applications for an increase in rates filed under section 4909.18 of the Revised Code, all complaints filed under section 4909.34 of the Revised Code, and all petitions filed by a public utility under section 4909.35 of the Revised Code shall conform to the “Standard Filing Requirements,” set forth in “appendix A” to this rule. The commission may, upon timely motion, waive specific provisions of the “Standard Filing Requirements,” but such waivers must be obtained prior to the time that application, complaint, or petition is filed with the commission. In the absence of such a waiver, the commission may reject any filing which fails to comply with the requirements of this rule.

Appendix A

Table of Contents

Chapter/Section

Chapter I Notice of Intent to File an Application for Increase in Rates

General Instructions

(A) Municipalities

(B) Public Utilities Commission

Chapter II Standard Filing Requirements – Large Utilities

(A) General Instructions

(1) Purpose

(2) Applicability

(3) Minimum requirements

(4) Waiver of information requirements and determination of filing date

(5) Definition of terms

(6) Submission of written testimony

(7) Schedule format

(8) Working papers

(9) Management policies, practices and organization of utility companies

(B) Supplemental Filing Requirements

Section A Revenue Requirements

(A) General

(B) Overall Financial Summary

Section B Rate Base

(A) General

Property Classification

(B) Plant in Service Schedules

(1) Jurisdictional rate base summary

(2) Plant in service summary by major property groupings

(3) Plant in service by accounts and subaccounts

(4) Adjustments to plant in service

(5) Gross additions, retirements and transfers

(6) Lease property

(7) Property excluded from rate base

(1) Reserve for accumulated depreciation

(2) Adjustments to the reserve for accumulated depreciation

(3) Depreciation accrual rates and jurisdictional reserve balances by accounts

(4) Depreciation reserve accruals, retirements and transfers

(5) Depreciation reserve and expense for lease property

(D) Construction Work in Progress

(1) Construction work in progress

(2) Construction work in progress – percent complete (time)

(3) Construction work in progress – percent complete (dollars)

(E) Working Capital

(1) Allowance for working capital

(2) Miscellaneous working capital items

(F) Other Rate Base Items

(1) Other rate base items summary

(2) Adjustments to other rate base items

(3) Contributions in aid of construction by accounts and subaccounts

(G) Allocation Factors

(1) Jurisdictional allocation factors

(2) Jurisdictional allocation statistics

(3) Explanation of changes in allocation procedures

(H) Electric Generation, Reserve Margin, Steam Heating, Water, and Gas Data

(1) Generation data

(2) Generation reserve margin

(3) Reserve capacity discussion

(4) Steam heating, water, or gas data

(I) Mirrored CWIP Allowances

Section C Operating Income

(A) General

Account Classifications

(B) Operating Income Schedules

(1) Jurisdictional proforma income statement

(2) Adjusted test year operating income

(3) Operating revenues and expenses by accounts – jurisdictional allocation

(1) Summary of jurisdictional adjustments to operating income

(2) Titles of adjustments

(D) Account Analyses

(1) Adjusted jurisdictional federal income taxes

(2) Development of jurisdictional federal income taxes before adjustments

(3) Social and charitable expenses

(4) Customer service and informational, sales, and miscellaneous advertising expenses or marketing expense

(5) Rate case expense

(6) Operation and maintenance payroll costs

(7) Total company payroll analysis by employee classification/payroll distribution

(E) Revenue Conversion Factor Computation of gross revenue conversion factor (Schedule C-10)

(F) Historical Data

(1) Comparative balance sheets for the most recent five calendar years

(2) Comparative income statements for the most recent five calendar years

(3) Sales and revenue statistics

(4) Analysis of reserve for uncollectible accounts

Section D Rate of Return

General

(A) Rate of Return Summary

(B) Debt and Preferred Stock

(D) Definitions Section E Rates and Tariffs

(A) General Rates and Tariffs Definitions of Terms

(B) Current and Proposed Rate Schedules

(1) Scored copy of proposed tariff schedules

(2) Scored copy of current tariff schedules

(3) Rationale for tariff changes

(4) Customer charge/minimum bill rationale

(5) Cost of service study

(1) General Instructions

(2) Electric, gas and steam utilities

(3) Waterworks and sewage disposal system companies

(4) Telephone utility

(D) Typical Bill Comparison Typical Bills by Class and Schedule

Section F Projected Financial Data

(A) General

(B) Projected Net Earnings Summary (Total Company)

(D) Projected Capital Structure

(E) Projected Statement of Changes in Financial Position

Section I Integrated Resource Planning (IRP)

(A) General

(B) IRP Rate Base – Plant in Service Costs

(D) IRP Rate Base – Working Capital

(E) IRP Projects – Supporting Detail

(F) Summary of IRP Project Dollars – Deferred Expenses

(G) IRP Expense Dollars

(H) IRP Expense Dollars – Current Recovery

(I) Summary of IRP Expense Dollars – Current Recovery

Chapter III Standard Filing Requirements – Medium Utilities

General Instructions

Section A Revenue Requirements

(A) General

(B) Overall Financial Summary

Section B Rate Base

(A) General

(B) Plant in Service

(1) Jurisdictional rate base summary

(2) Plant in service summary by major property groupings

(3) Plant in service by accounts and subaccounts

(4) Adjustments to plant in service

(5) Gross additions, retirements, and transfers

(6) Lease property

(1) Reserve for accumulated depreciation

(2) Adjustments to the reserve for accumulated depreciation

(3) Depreciation accrual rates and jurisdictional reserve balances by accounts

(4) Depreciation reserve accruals, retirements, and transfers

(5) Depreciation reserve and expense for lease property

(D) Construction Work in Progress

(1) Construction work in progress

(2) Construction work in progress – percent complete (time)

(3) Construction work in progress – percent complete (dollars)

(E) Working Capital

(1) Allowance for working capital

(2) Miscellaneous working capital items

(F) Other Rate Base Items

(1) Other rate base items summary

(2) Adjustments to other rate base items

(3) Contributions in aid of construction by accounts and subaccounts

(G) Allocation Factors

(1) Jurisdictional allocation factors

(2) Jurisdictional allocation statistics

(3) Explanation of changes in allocation procedures

(H) Mirrored CWIP Allowances

Section C Operating Income

(A) General

(B) Operating Income Schedules

(1) Jurisdictional proforma income statement

(2) Adjusted test year operating income

(3) Operating revenues and expenses by account – jurisdictional allocation

(1) Summary of jurisdictional adjustments to operating income

(2) Titles of adjustments

(D) Account Analyses

(1) Adjusted jurisdictional federal income taxes

(2) Development of jurisdictional federal income taxes before adjustments

(3) Rate case expense

(4) Operation and maintenance payroll costs

(5) Total company payroll analysis

(E) Historical Data

(1) Comparative balance sheets for the most recent five years

(2) Comparative income statements for the most recent five years

(F) Revenue Conversion Factor Computation of gross revenue conversion factor

Section D Rate of Return

Section E Rates and Tariffs

(A) Scored Copy of Proposed Tariff Schedules

(B) Scored Copy of Current Tariff Schedules

(D) Customer Charge/Minimum Bill Rationale

(E) Cost of Service Study

(F) Class and Schedule Revenue Summary

(G) Typical Bill Comparison

Chapter IV Standard Filing Requirements – Small Utilities

(A) General Instructions

(1) Purpose

(2) Applicability

(3) Minimum requirements

(4) Waiver of information requirements and determination of filing date

(5) Definition of terms

(6) Submission of written testimony

(7) Schedule format

(8) Working papers

(B) Supplemental Information

Section A Revenue Requirements

Section B Rate Base

(A) General

(B) Jurisdictional Rate Base Summary

(D) Depreciation Accrual Rates and Jurisdictional Reserve Balances by Account

Section C Operating Income

(A) General

(B) Jurisdictional Proforma Income Statement

(D) Summary of Jurisdictional Adjustments to Operating Income

Section D Rate of Return

Section E Rates and Tariffs

Chapter V Standard Filing Requirements – Abbreviated Filing

(A) General Instructions

(1) Purpose

(2) Case record

(B) Instructions for Completing the Application

(1) Filing application

(2) Assistance in preparing the application

Chapter I

Notice of Intent to File an Application for Increase in Rates

General instructions.

(A) Municipalities

Section 4909.43 (B) of the Revised Code provides as follows:

Not later than thirty days prior to the filing of application pursuant to section 4909.18 or 4909.35 of the Revised Code, a public utility shall notify, in writing, the mayor and legislative authority of each municipality included in such application in the intent of the public utility to file an application, and of the proposed rates to be contained therein.

(B) Public Utilities Commission (PUC)

(1) Public utilities must provide the following information to the PUC with its pre-filing notice (PFN). Except in the case of an appeal from municipal ordinance, this information must be submitted to the PUC at least thirty days prior to the date of filing:

(a) PFN Exhibit 1

Statement of notice of intent to file for an increase in rates.

The service area to be included in the application for an increase in rates.

Dates of proposed test year and proposed date certain.

(b) PFN Exhibit 2

A listing of municipalities included in the application along with the names and addresses to the mayors and legislative authorities to whom notices of intent to file were sent.

The proposed tariff schedules that are intended to replace or add to current tariff schedules. Identify each page with PFN Exhibit 3 Page ___ of ___ in the upper right hand corner of the schedule.

(d) PFN Exhibit 4

Schedule E-5, “Typical Bill Comparison” (not applicable to telephone utilities)

Telephone utilities shall list on PFN Exhibit 4 all proposed rates along with the current rate, amount of the increase or decrease from the current rate, and the per cent change from the current rate. New rates and charges shall be listed separately from the current rate proposed for change.

(2) Public utilities which qualify as a small utility under the guidelines of Chapter V of the “Standard Filing Requirements” shall notify the municipalities and the commission as specified in Chapter V, “General Instructions” in paragraph (B)(1)(e) of this appendix. Chapter II Standard Filing Requirements Large Utilities

Electric Utilities All Gas Utilities 10,000 or more customers Telephone Utilities 35,000 or more access lines Waterworks Utilities 15,000 or more customers Sewage Disposal System Utilities Steam Utilities All

For the purpose of determining the size of the utility (small, medium, or large), each utility company shall include in its customer count all customers over which the public utilities commission of Ohio has jurisdiction without regard to the number of customers proposed to be affected by the application.

(A) General Instructions

(1) Purpose

The standard filing requirements are designed to assist the commission in performing a thorough and expeditious review of applications for rate increases. Schedules contained in the filing requirements may be designed to provide support for the applicant utility’s position or to provide supplemental information to facilitate the commission staff’s review of the rate application.

(2) Applicability

The schedules contained in these standard filing requirements are applicable to all utilities under the jurisdiction of the public utilities commission of Ohio with customers or access lines within the limits stated. The standard filing requirement schedules are also generally applicable to all types of utilities, i.e., electric, gas, waterworks, telephone, etc.; however, certain unique aspects of a utility’s business may require some schedules to be tailored to a specific type of utility. Schedules which are unique to a specific type of utility are identified in the instructions at the beginning of each section. In completing the schedules, each utility must follow the account classification as provided in the “Uniform System of Accounts” prescribed for each utility.

(3) Minimum requirements

The standard filing requirements contain the minimum information which utilities are required to submit with their application for an increase in rates. The schedules contained in the filing requirements provide the basic information normally required to support a utility’s rate request. If the applicant utility believes that additional information is necessary to support its case or is proposing a position which requires a departure from the basic schedules (e.g., a special revenue adjustment proposal), the utility should supplement the standard filing requirements as required to support its position. In addition, the commission may require utilities to supply information to supplement these requirements during the course of the staff investigation of a specific case.

(4) Waiver of information requirements and determination of filing date

(a) All information required by these standard filing requirements, unless waived upon request or upon the commission’s own motion, must be included with the application at the time of the original docketing of the application with the public utilities commission of Ohio. The commission may reject any filing not complying with these requirements or request the public utility to refile the items found noncomplying. An application filed during the pendency of waiver requests which are subsequently denied in whole or in part will be considered as failing to comply with the standard filing requirements and be treated in accordance with paragraph (A)(4)(b)(ii) and (iv) of Chapter II of this appendix without specific notice by the staff.

(b) Within sixty days from the date of the original docketing of the application with the commission, the commission will issue an entry indicating whether the application has complied with the standard filing requirements. The commission shall consider supplemental information filed by the utility in determining the completeness of the filing.

(i) If, in the opinion of the staff of the public utilities commission an application fails to substantially comply with the standard filing requirements, the staff shall inform the applicant within thirty days of the original filing date by letter from the director of utilities or his appointed representative of any defects or deficiencies. Upon the filing of such supplemental information rendering the application in technical compliance with the standard filing requirements, unless waived, the application will be deemed as having been filed as of the date upon which supplemental information rendering the application in technical compliance with the standard filing requirements was received for the purposes of calculating the time periods provided in section 4909.42 of the Revised Code.

(ii) If, in the opinion of the staff of the public utilities commission, the application as originally docketed substantially complies with the standard filing requirements, the staff shall so inform the applicant and indicate any defects or deficiencies within thirty days of the date of the original filing by letter from the director of utilities or his appointed representative. Upon the filing of the supplemental information rendering the application in technical compliance with the standard filing requirements, the application will be deemed as having been filed as of the date upon which the original application was received for purposes of calculating the time periods.

(iii) If, in the opinion of the staff of the public utilities commission the application as originally filed is in technical compliance with the standard filing requirements, the staff shall so notify the applicant within thirty days of the date of the original filing by letter from the director of utilities, or his appointed representative.

(iv) Applicant shall file its response to the staff letter within fifteen days of the date of such letter as referred to in (4)(b)(ii) above.

Provided that the applicant has complied with paragraph (A)(4)(b)(iv) of Chapter II of this appendix, if the commission issues no entry within sixty days from the date of the original docketing of the application with the commission, the application shall be considered in compliance with the standard filing requirements and as having been filed as of the date of the original docketing of the application for purposes of calculating the time periods provided in section 4909.42 of the Revised Code.

If an applicant fails to comply with paragraph (A)(4)(b)(iv) of Chapter II of this appendix, the application will not be considered in compliance with the standard filing requirements, unless otherwise ordered. The application will not be considered as having been filed, unless otherwise ordered by the commission, for purposes of calculating the time periods provided in section 4909.42 of the Revised Code.

(c) A request for waiver of any of the provisions of the standard filing requirements must set forth the specific reasons in support of the request. The commission shall grant the request for a waiver upon good cause shown by the utility. In determining whether good cause has been shown, the commission shall give due regard, among other things to:

(i) Whether other information, which the utility would provide if the waiver is granted, is sufficient so that the commission staff can effectively and efficiently review the rate application.

(ii) Whether the information, which is the subject of the waiver request, is normally maintained by the utility or reasonably available to it from the information which it maintains.

(iii) The expense to the utility in providing the information, which is the subject of the waiver request.

(d) Except for good cause shown, all waiver requests must be filed thirty days or more before the docketing of the application with the commission. If, by complying with this requirement, the waiver requests are received before the filing of the notice of intent to file an application for an increase in rates, a docket number of the rate case series will be assigned to the waiver request. This same docket number shall then be used for the notice of intent to file an application and the application for an increase in rates.

(5) Definition of terms

(a) “Test year” and “Date certain” – In accordance with the requirements of the Ohio Revised Code, the test period, unless otherwise ordered by this commission, shall be the twelve-month period beginning six months prior to the date the application is filed and ending six months subsequent to the application filing date. In no event shall the test period end more than nine months subsequent to the date the application is filed. The date certain shall not be later than the date of filing.

(b) “Witness responsible” – each schedule contains an area specified as “Witness responsible”. The utility must fill in the name of the individual who is anticipated to testify at the hearing as to the material contained in the schedule.

(c) “Calendar year data” – some schedules throughout these filing requirements contain provisions for financial data for both a test year and the most recent calendar years. As used in these filing requirements, “most recent calendar years” are the latest calendar years for which actual historic information is available at the date of filing.

(d) “Projected test year data” – to comply with the statutory requirements regarding the test year, the utility may use estimated valuation data and up to twelve months of estimated operating income data in its application. However, if estimated valuation data and/or more than nine months of estimated operating income data is provided in the application, the utility must provide within two months of the date of filing, actual valuation data and operating income statements which include no less than three months of actual data. The utility must also explain any material differences between the estimated and actual data.

The utility must file a comparison of the twelve-month actual income statement versus the partially forecasted income statement and any variances within three months after the end of the test year. The utility must also explain any material differences between estimated and actual data.

(e) “Average data” – some schedules throughout these filing requirements require that “average” data be provided The term average refers to a thirteen-month average. The test year thirteen-month average calculation shall be based on the same timeframe as the test year. Where actual month end balances are not available, utilities shall use estimated data for those months of the test year. The test year thirteen-month average calculation shall be updated to reflect no less than four actual month end balances.

(f) “Jurisdictional data” – the term “jurisdictional” refers to the portion of a utility’s service area for which the requested rate increase is applicable.

(g) “Data” – most schedules contain an area specified as “Data”. Indicate in the area provided the number of actual and estimated months of information reflected on the schedule or whether the valuation data represents actual or estimated information.

(h) “Type of filing” – the utility should indicate whether the schedule was filed with the application for an increase in rates (original), with an update, or represents a revision to a previously filed schedule. If the schedule is a revision, the utility also should indicate whether it represents a revision to the original or to the update filing.

(i) “Work paper reference no(s).” – some schedules contain an area specified as “Work Paper Reference No(s).” This area should be filled in to indicate all the reference numbers for work papers, as defined in paragraph (A)(8) of Chapter II of this appendix, which relate to the schedule.

(j) “Executive summary” – the term as used herein refers to a summary statement of the essential components of the applicant utility’s management process that will succinctly explain the manner in which the organization operates at the top corporate level and/or in a specific functional area. It should be to the point but sufficiently developed to assist the commission in performing a thorough and expeditious review of the applicant utility’s management policies, practices and organization. The executive summary may be supported by an explanatory booklet, publication or other material which addresses the applicant utility’s management process.

(k) “Mirrored CWIP allowance” and “mirrored CWIP revenue” – section 4909.15(A)(1) of the Revised Code provides in part that:

Where the commission permits an allowance for construction work in progress, the dollar value of the project or portion thereof included in the valuation as construction work in progress shall not be included in the valuation as plant in service until such time as the total revenue effect of the construction work in progress allowance is offset by the total revenue effect of the plant in service exclusion… . In no event shall the total revenue effect of any offset or offsets provided herein exceed the total revenue effect of any construction work in progress allowance.

(6) Submission of written testimony

(a) Utilities shall file the prepared direct testimony of utility personnel or other expert witnesses in support of the utility’s proposal within fourteen days of the filing of the application for increase in rates. Prepared direct testimony should be in question and answer format and should in all other particulars conform to the requirements of rule 4901-1-29 of the Administrative Code. Prepared direct testimony shall fully and completely address and support all schedules and significant issues identified by the utility as well as all adjustments made to rate base and operating income items. Any new schedules or adjustments or revisions to previously filed schedules or adjustments proposed by the utility shall be accompanied by prepared direct testimony which fully supports the utility’s proposal.

(b) The following legend shall be included on the cover page of each witness’ testimony with the appropriate general subject area(s) sponsored by that witness checked:

[] Management policies, practices, and organization [] Operating income [] Rate base [] Allocations [] Rate of return [] Rates and tariffs [] Other

Utilities shall provide as a separate exhibit an index identifying the location of major issues covered by each witness.

(c) The testimony as described in paragraph (A)(6)(a) of Chapter II of this appendix shall be the utility’s case in chief. Any utility that files a rate increase shall be prepared to go forward at hearing time on the data and prepared direct testimony filed in support of the application, the two month update, and any revisions or new schedules to sustain the burden of proof that the rate increase is just and reasonable. Supplemental testimony filed with objections to the staff report and testimony filed with the two month update and any revisions shall be limited to matters which the applicant could not reasonably expect to be raised in the case, such as:

(i) matters raised for the first time in the staff report;

(ii) matters caused by changes in the law and/or in financial conditions;

(iii) matters resulting from unforeseen changes in the utility’s operations; and

(iv) matters raised by the staff during its investigation or by intervenors during discovery.

(7) Schedule format

Schedules shown are for illustrative purposes only and can be modified to fit the individual company as long as the data intent is complied with. Utilities are not required to submit data on reproduced copies of the schedules, but should submit the data in substantially the same format as contained in the schedules. All schedules submitted to the commission should be typed. Additional schedules should be submitted as required to support the company’s application; such schedules should be identified by the next assigned schedule in the appropriate section.

(8) Working papers

All working papers supporting the standard filing requirements schedules and the required cost of service study as well as any company sponsored cost studies shall be delivered to the commission staff as specified in paragraph (C)(7) of Chapter II in this appendix. The utility shall provide a comprehensive explanation of the bases for all schedules contained in the application. The working papers that are to be delivered to the staff shall include any and all pertinent data used by the utility to prepare its application and other such information that may be requested by the commission to be filed as a work paper as specified in other sections of the filing requirements. Pertinent data shall be interpreted as including, but not limited to, all supporting work papers prepared by the utility for the application, and a narrative or other support of assumptions made of working paper schedule amounts. Work papers and documents containing additional explanatory material shall be cut, folded, or reduced to letter size and shall be marked, organized, and indexed according to the standard filing schedules to which they relate and the witness. Working papers must contain the date prepared and should be cross-indexed and cross-referenced wherever possible. Data contained on the work paper should be footnoted so as to identify the source document. Working papers shall also be provided for the two month update filing. To the extent that work papers duplicate information required to be submitted in testimonies, work papers may incorporate such information by referencing the specific testimonies containing this data.

The following working paper referencing system based on a minimum of a four position code shall be used for all working papers; when positions 5 and 6 are not required, they shall be left blank. Work papers shall indicate whether the work paper pertains to the original filing, the two month update filing, or to a revision made to either the original or update filing.

Position 1 & 2 3 4 5 6 “WP” Always Denotes Work Paper example: WP B – 2 .1 a

Position Description

1 & 2 First and second characters will always be “WP” which denotes working papers.

3 Position 3 will always represent the section of standard filing schedules to which the work papers are related.

The sections are:

A – Revenue requirements

B – Rate base

C – Operating income

D – Rate of return

E – Rates and tariffs

F – Projected financial data

4 Position 4 will always represent the schedule number within a section The first schedule within a section will always be “1”, the second “2”, etc. Several standard schedule numbers have been assigned. If the applicant wants to supply additional schedules in any section, the next available (unassigned) schedule number in the appropriate section shall be used.

5 Position 5 shall be used for supporting schedules which feed a specific schedule number identified by the fourth position. The first supporting schedule shall have positions 3 and 4 coded with the section and schedule number which the supporting schedules feed and it shall be numbered “1”, the second “2”, etc.

For example:

The standard number assigned to the operating income adjustment summary schedule is C-3. The first adjustment shall be supported by a separate schedule numbered C-3.1. The second adjustment supporting schedule shall be C-3.2. The working papers would be indexed WPC-3.1 and WPC-3.2, respectively.

6 Position 6 shall only be used (as required) when data is required for supporting a supporting schedule identified by the position 5 digit. The first additional supporting schedule shall be identified with the lower case letter “a”, the second “b”, etc. In all cases where the sixth position is used, the third, fourth, and fifth position characters shall be coded with the section, schedule, and supporting schedule which the additional data supports.

For example:

Information provided as additional support for adjustment C-3.1 or for the working papers WPC-3.1 would be coded in the working paper as:

WPC-3.1a, b, c…etc

Work papers are not to be referenced in total to one schedule and labeled as page 1 of, page 2 of, etc. Each individual work paper which supports either a schedule or another work paper shall be assigned a separate work paper reference number.

(9) Management policies, practices and organization of utility companies.

(a) Information to be filed under paragraphs (B)(8), (9), and (10) of Chapter II of this appendix is required for the purposes of the commission’s consideration of the applicant utility’s management policies, practices and organization in fixing rates. These filing requirements are designed for the applicant utility to present pertinent information, in a succinct manner, that would provide the commission with sufficient knowledge of the applicant utility’s management process or system. The commission’s review could be used to determine if specific areas of a company’s management and/or operations should be the subject of further investigation.

(b) If the applicant utility is a subsidiary of a holding company or is affiliated with other companies, then the applicant utility is required to explain the level of participation of the parent company/affiliate company in the applicant utility’s management process.

(c) If certain information specified in paragraphs (B)(8), (9), and (10) in Chapter II of this appendix, is considered to be proprietary in nature or confidential by the applicant utility, then applicant utility should request a waiver from filing such information pursuant to paragraph (A)(4) of Chapter II of this appendix, indicating reasons why this is so. At the same time, the applicant utility should also file a motion for a protective order with a memorandum in support describing in general the subject material, indicating and specifically explaining why the subject material is proprietary or confidential, and addressing or offering alternatives as to how the subject material can be reviewed by the staff and at the same time be protected, should the commission agree that the subject material does require protection.

(d) If the activities and the functional areas specified in paragraph (B)(9) of Chapter II of this appendix do not correspond directly with the applicant utility’s organization structure, the applicant should also include those functional areas and activities not specifically set forth. The applicant utility may explain its management process in a manner that is most suitable to its particular organization, provided that specific references indicate where the information on specific activities can be found in its filing. If the applicant utility believes that information required to be filed herein has been previously submitted to the commission or its staff, in whole or in part, then a photocopy of such information shall be provided with this filing. If a particular activity is believed by the applicant utility to be not applicable, this should be so stated along with an explanation why it is not applicable.

(e) The applicant utility shall satisfy all standard filing requirements relating to management policies, practices and organization (paragraphs (B)(8), (9), and (10) of Chapter II of this appendix) in its first rate filing after their adoption. Thereafter, only changes, enhancements and modifications to the applicant utility’s management process are required in subsequent rate filings. If no changes have occurred, indicate so and provide specific references to prior rate case filings where such information has been provided (by chapter and paragraph number).

(B) Supplemental Filing Requirements

The following information, if applicable, should be included as part of the application filing:

(1) Most recent five-year capital expenditures budget (three-year budget for telephone, waterworks and sewage disposal system companies) to be identified as Schedule S-1. Provide the following information for each major construction project (all projects over $100,000 for gas, waterworks and sewage disposal system companies; all projects over $1,000,000 for telephone companies; and all projects which constitute five per cent or more of the annual construction budget for electric utilities):

(a) Date project started;

(b) Estimated completion date;

(d) AFDC by group;

(e) Accumulated costs incurred as of the end of the most recent calendar year exclusive and inclusive of AFDC; and

(f) Current estimate of total cost to completion exclusive and inclusive of AFDC.

For all other construction projects, simply aggregate and show total by year.

(2) Most recent five-year financial forecast (three-year forecast for telephone, waterworks, and sewage disposal system companies) identified as Schedule S-2, providing for each forecast year:

(a) Income statement;

(b) Balance sheet; and

(3) The financial forecast should be supported by the underlying assumptions made in projecting the results of operations, such as:

(a) Load forecasts (electric);

(b) Subscriber growth (telephone);

(d) Mix of fuel (gas);

(e) Employee growth;

(f) Known labor cost changes; and

(g) Capital structure requirements/assumptions.

(4) If the applicant utility does not release financial forecasts to any outside party, it may elect to provide the following in lieu of Schedule S-2:

A five-year projection (a three-year projection for telephone, waterworks, and sewage disposal system companies) of revenue requirements necessary to support the requested rate of return on common equity (identified as Schedule S-2.1).

This projection of revenue requirements shall be in the form of an income statement and shall be supported by an explanation of the assumptions made in projecting the revenue requirements, such as:

(a) Load forecasts (electric);

(b) Subscriber growth (telephone);

(d) Mix of fuel (gas);

(e) Employee growth;

(f) Known labor cost changes; and

(g) Capital structure requirements/assumptions.

(5) The projection of revenue requirements shall be accompanied by the following balance sheet items for each forecast year (identified as Schedule S-2.2):

(a) Gross plant in service;

(b) Accumulated depreciation;

(d) Long-term debt;

(e) Preferred stock;

(f) Common equity;

(g) Deferred income taxes; and

(h) Deferred investment tax credits.

(6) In addition, the following elements of a statement of changes in financial position (sources and uses) should be provided (identified as Schedule S-2.3):

(a) Change in cash balances;

(b) Retained earnings;

(d) External funding;

(i) Long term debt;

(ii) Preferred stock;

(iii) Common equity;

(e) Deferred income taxes; and

(f) Deferred investment tax credit.

(7) A proposed notice for newspaper publication fully disclosing the substance of the application for increase in rates (identified as Schedule S-3).

The proposed notice for newspaper publication shall include the following information and/or similar language:

(a) Recommendations which differ from the application may be made by the staff of the public utilities commission or by intervening parties and may be adopted by the commission.

(b) Any person, firm, corporation, or association may file, pursuant to section 4909.19 of the Revised Code, an objection to such proposed increased rates by alleging that such proposals are unjust and discriminatory or unreasonable.

(c) A copy of the application is available for inspection at the office of the (company) located at (address, city), Ohio, and at the offices of the “Public Utilities Commission, 180 East Broad Street, Columbus, Ohio 43266-0573.”

(d) The percentage increase in operating revenue requested by the utility on a class of service or rate schedules basis.

(8) An executive summary of applicant utility’s corporate process utilized by the board of directors and corporate officers. This would include a discussion of all pertinent elements of the applicant utility’s management process encompassing such areas as policy and goal setting, strategic and long-range planning, organization structure, decision-making, controlling process, internal and external communications (identified as Schedule S-4.1).

(9) An executive summary of applicant utility’s management policies, practices and organization employed to meet the corporate goals determined by the board of directors and corporate officers. This would also include a discussion of all pertinent elements of the applicant utility’s management process described in paragraph (B)(8) of Chapter II of this appendix as they relate to each of the following functional areas (identified as Schedule S-4.2).

(a) Plant operations and construction:

(i) Plant/facilities planning process;

(ii) Operations and maintenance policies and procedures;

(iii) Plant productivity and performance evaluation;

(iv) Customer and usage growth forecasting;

(v) Demand and capacity load forecasting (excluding telephone companies);

(vi) Peak telephone usage forecasting (telephone companies only);

(vii) Telephone customer equipment leasing and sales forecasting (telephone companies only);

(viii) Construction project management and control;

(ix) Research and development; and

(x) Environmental management.

(b) Finance and accounting:

(i) Cash management;

(ii) Accounting systems and financial reporting;

(iii) Budgeting and forecasting;

(iv) Financial planning process and objectives;

(v) Materials and inventory management and control; and

(vi) Internal auditing.

(i) The system or program for managing rate related operations and rate reform projects:

(a) Specify objectives of the rate program;

(b) Describe the process and procedures for achieving the stated objectives; and

(ii) Rate program analytical process:

Describe performance of the following activities and describe how they contribute to the adequacy of the rate program and specific projects:

(a) Planning;

(b) Operating impact evaluation;

(d) Benefit analysis;

(e) Data collection;

(f) Risk assessment; and

(g) Revenue and earnings stability.

(iii) Implementation management:

(a) Describe the implementation management process for rate reform projects.

(b) Describe the significant projects in progress and the corresponding implementation timeframes.

(iv) Customer involvement:

Describe the process and significant vehicles in the process for introducing customer interests in rate operations.

(v) Commission and staff reporting:

Describe the process for reporting operations and rate reform programs to the staff and commission.

(d) Communication and public affairs:

(i) Customer service and information;

(ii) Credit and collections;

(iii) Customer conservation programs;

(iv) Marketing; and

(v) External relations.

(e) Administrative and corporate support services:

(i) Transportation;

(ii) Legal;

(iii) Data processing;

(iv) Management information systems;

(v) Insurance;

(vi) Land management; and

(vii) Records management.

(f) Human resources:

(i) Salary and benefits administration;

(ii) Recruiting and selection;

(iii) Training and career development;

(iv) Performance evaluation and appraisal; and

(v) Work force productivity.

(g) Integrated resource planning:

(i) Integrated resource planning process and objectives, including the criteria utilized by the company to measure its progress with respect to the attainment of its objectives;

(ii) Demand-side management policies and procedures;

(iii) Alternative resource evaluation process;

(iv) Rate and bill impact evaluation process;

(v) Customer involvement;

(vi) Financing requirements generated by integrated resource planning; and

(vii) Innovative rate and tariff processes, including analysis, design, implementation and evaluation.

(10) The required data for paragraphs (8) and (9) in Chapter II in this appendix shall be adequately supported by:

(a) Organization charts, diagrams, flow-charts, etc.;

(b) Performance indicators and quantitative comparisons;

(i) Criteria established by the company.

(ii) Generally accepted industry standards.

(d) Prepared direct testimony of applicant utility personnel or other expert witnesses.

The applicant utility must deliver four copies of the following information, if applicable, to the utilities department, office of the rate case manager, at the time of the filing of the application. A document provided in a prior case may be incorporated by reference to the prior case:

(1) The most recent federal regulatory agency’s (FERC, FCC) audit report.

(2) The utility’s current annual statistical report.

(3) Prospectuses of current stock and/or bond offering of the applicant, and/or of parent company if applicant is a wholly owned subsidiary. In the event there are no current offerings, then provide the most recent offerings.

(4) Most recent federal and/or state regulatory agency report (FERC Form 1, FERC Form 2, FCC Form M, PUCO annual report.

(5) Annual reports to shareholders of the applicant, and/or parent company if applicant is wholly owned subsidiary, for the most recent five years and the most recent statistical supplement.

(6) The most recent SEC Form 10-K, 10-Q, and 8-K of the applicant, and/or parent company if applicant is wholly owned subsidiary. In addition, upon filing with the SEC, provide all subsequent 10-K, 10-Q, and 8-K SEC reports to the staff through the date of the hearing.

(7) Working papers supporting the schedules and/or as requested in the schedule instructions, as specified in paragraph (A)(8) in Chapter II of this appendix.

(8) Worksheet showing, by FERC, FCC, NARUC, or PUCO account, monthly test year data and totals which shall agree with Schedule C-2.1, Column 1. Taxes other than income taxes should be itemized and totaled. A worksheet shall be provided for both the original and the two month update filing.

(9) For CWIP included in the authorized rate base of prior case, incorporate by reference that data which is already provided on Schedule B-9:

(a) List the project number and dollars.

(b) Completion date or in service date (whichever was first) for projects listed in (C)(9)(a) in Chapter II of this appendix.

(d) AFUDC calculations for CWIP in (a) and the date the utility stopped accruing AFUDC.

(e) List for each project in (a) its estimated completion date and budget estimate as provided on Schedules B-4.1 and B-4.2 of the prior case’s updated filing. In addition, list the actual completion date and the actual cost for each project. If actual cost is not available, provide the most recent cost estimate. If not yet completed, list the most recent completion date and budget estimates. Briefly explain the causes for any differences between the prior estimates and the actual data or the most recent estimate.

(f) If mirroring of a CWIP project begun in a prior case was completed since the date certain of the company’s last rate case, provide for each project the calculation of mirrored CWIP carrying charges. Supporting documentation shall include the project number, start and end dates for accrual, the carrying charge rate(s) used, and the mirrored CWIP amount.

(g) If mirroring of a CWIP project begun in a prior case is not completed as of the first day of the test year in this case, provide for each project the following:

(1) Mirrored revenue offset amount from (effective date of sur-credit rider) to (first day of test year).

(2) Estimated test year mirrored revenue offset.

(3) Estimated mirrored revenue offset from (last day of test year) to (estimated completion date).

(10) Copy of latest certificate of valuation from department of taxation. A copy of any updated certificates on valuation shall be provided to the staff when available.

(11) Copy of monthly sales (kwh, ccf) for the test year by rate schedule classification and/or customer classes. Data provided shall be consistent with the information contained in the operating income schedule, Schedule C-2.1, under both the original and the two month update filings.

(12) Copy of a written summary explaining the forecasting method used by the utility as related to test year data.

(13) Copy of the general system layout maps for the service territory.

(14) For the materials and supplies component listed on Schedule B-5.1 provide the following:

(a) Explanation of computation for percentage of materials and supplies used for construction, additions and extensions.

(b) Electric and gas utilities shall list the monthly balances by production, transmission and distribution, and all other materials and supplies.

(c) Electric and gas utilities shall list the monthly withdrawals for each of the functions specified in (C)(14)(b) of Chapter II of this appendix. Telephone, water, and sewer utilities shall provide monthly withdrawals in total.

(15) Where depreciation expense related to specific plant accounts or subaccounts is charged to clearing accounts or allocated and charged to other accounts, provide the following:

(a) The related plant accounts and/or subaccounts.

(b) The test year ratios.

(c) The clearing accounts used, a description of the methodology (including the basis of the calculation) used to allocate costs out of the clearing accounts and the accounts these costs are ultimately charged to.

(d) If clearing accounts are not used, a description of the methodology (including the basis of the calculation) used to allocate the costs and the accounts these costs are charged to.

(16) The following federal income tax information:

(a) If the taxes included in test year operating income were not calculated in a manner consistent with Schedule C-4, provide an additional schedule showing the methodology used.

(b) A description of and detailed information on each individual “other reconciling item”.

(c) Calculation of “other tax deferrals”. These calculations should also show the normalization of excess deferred income taxes included in the tax deferrals.

(d) Case numbers in which the commission granted the utility authorization to normalize any of the tax deferrals reflected in Schedule C-4 (i.e., depreciation, investment tax credit, etc.).

(e) Maximum investment tax credit available for the test year including carry forwards.

(f) The calculation of test year tax straight line depreciation.

(g) The calculation of test year tax accelerated depreciation.

(h) The amortization period for investment tax credit.

(i) The ITC option elected in 1971 and 1975 under section 46(f) of the 1954 internal revenue code.

(17) At the time of filing of the two month update a copy of all advertisements whose costs were charged to advertising expense in the actual months of test year. Indicate on the copy of the ad the cost of the ad and the account charged. In addition, the utility shall provide the best estimate of the cost of those ads that may be included in the budgeted portion of the test year.

(18) The utility shall provide a breakdown in the same general format as Schedule B-2.3 which shows plant in service data from the last date certain to the end of that year, annually thereafter up to the most recent annual report, and from the most recent annual report to the date certain in the current case.

(19) If the depreciation reserve on Schedule B-3 was allocated to accounts based on a theoretical reserve study, the utility shall provide a copy of such study. If the study is the same as that contained in applicant’s latest depreciation study, reference to such study is sufficient.

(20) If the utility is proposing to revise its depreciation accrual rates and if such study has not already been filed with the commission or provided to the staff, the utility shall provide the depreciation study supporting such revisions.

(21) The utility shall provide a breakdown in the same general format as Schedule B-3.3 which shows depreciation reserve data from the last date certain to the end of that year, annually thereafter up to the most recent annual report, and from the most recent annual report to the date certain in the current case.

(22) For each construction project which is seventy-five per cent complete as shown in Schedules B-4, B-4.1, and B-4.2, the utility shall provide a copy of the following:

(a) Document providing project approval.

(b) Initial project budget and estimated timetable for completion.

(d) Document showing the date initial construction work began.

(e) Schedule showing the distribution of construction expenditures as of the date certain (e.g., material, labor, allowance for funds used during construction, construction management, insurance, etc.).

(f) Statement from the construction management attesting to the data on Schedules B-4.1 and B-4.2.

(g) Details of computation of trended figures on Schedule B-4.2, including trending factors, source of trending factors, and rationale for their selection.

(23) For the fuel stock component listed in Schedule B-5.1, electric utilities shall provide the following for each generating unit and plant:

(a) The average number of tons/gallons burned per day during the test year.

(b) Normal inventory requirements expressed as number of days supply for each type of fuel.

(d) Product of (a) x (b) x (c)

Provide the documentation and/or derivation of these items.

(24) Surviving dollars by vintage year of placement (original cost data as of date certain).

(25) Test year and two most recent calendar years employee levels by month.

The following information, if applicable, must be made available to the PUCO staff on the first day of the field audit:

(26) For those utilities who operate both regulated and nonregulated businesses, provide a narrative description of each nonregulated diversified operation of the applicant utility which includes, but is not limited to the following:

(a) Brief description of the nature of the nonregulated business, including the nature of the revenues and expenses involved.

(b) Date when utility began operating the nonregulated segment of business.

(c) Brief description of procedures used to separate revenues, expenses, plant in service, and other balance sheet items between regulated and nonregulated. If specific allocation factors are used, provide the allocation factors and the related computation.

(d) A listing of the accounts and their location on the income statement and balance sheet if separate accounts are maintained.

(27) A copy of the computation of gross maximum AFUDC rates for each annual period that includes any part of the test year. If the utility uses a net of tax AFUDC rate, provide the computation of the net of tax rate also. If the book allowance amounts of AFUDC do not reflect the maximum rates for AFUDC, also provide the derivation for the actual AFUDC rates utilized, including derivation of any net of tax rate if applicable.

(28) Copy of yearly kwh generated by unit or by station and purchased power received and delivered by type of transaction for the test year. Data provided shall be consistent with the information contained in the operating income schedule, Schedule C-2.1, under both the original and the two month update filings.

(29) Monthly expense data by accounts for fuel in accounts 501, 518, and 547, and purchased power in account 555. Fuel expense shall be the total as-burned expense incurred. If the utility defers a portion of such expense for accounting purposes, the deferral amount shall be separately stated and accompanied by material that shows computational detail in support of such amounts. If claimed nuclear fuel expense reflects a change in the estimated net salvage value of nuclear fuel, the utility shall show the amounts involved and explain the relevant circumstances. For each type of transaction, such as firm power or economy interchange power, monthly purchase power expense data shall be subtotaled separate for interchange receipts and deliveries. For monthly fuel accounts 501, 518, and 547, and for each type of purchased power transaction, the monthly data shall identify components to be claimed under Chapter 4901:1-11 of the Administrative Code (EFC rule). Data provided shall be consistent with the information contained in the operating income schedule, Schedule C-2.1, under both the original and the two month update filings.

(30) For all leased properties and improvements to leased properties shown on Schedule B-2.4, the utility shall provide the following information for each lease:

(a) Effective date of the lease.

(b) Term of the lease.

(d) Dollar amounts included in each account and subaccount as of the date certain.

(e) Identification of whether dollars represent improvements to lease properties or other than improvements to lease properties.

(31) Chart of accounts which contains descriptions of all accounts and subaccounts.

(32) Monthly managerial reports providing results of operations and comparison of actual to forecast for the test year and the twelve months immediately preceding the test year. Reports covering the test period should be provided as they become available.

(33) Latest depreciation study performed for or by the utility.

(34) Independent auditor’s report and letter of recommendation.

(35) Quarterly reports to stockholders of applicant and/or parent company, if applicant is wholly owned subsidiary, for the most recent five quarters.

(36) Current labor contract(s).

(37) Current federal income tax returns or the utility company’s portions of the consolidated returns.

(38) Corporate budget by month for each fiscal year that is included in any part of test year.

(39) If test year budgeted data is different from that reflected in the corporate budget, the annual budget which was the basis of the test year forecasted data by month for each fiscal year that is included in any part of the test year.

(40) A copy of a trial balance of assets and liabilities as of the date certain and a trial balance income for the twelve months ending the date certain.

(41) Standard journal entries with description of entries.

(42) If completed construction not classified balances have been tentatively classified to plant accounts and reflected in the plant account dollars on Schedule B-2.1, the utility shall provide a workpaper showing a breakdown, using the same accounts and subaccounts classifications as on Schedule B-2.1, of the plant in service dollars and the completed construction not classified dollars, totalling to the dollars shown on Schedule B-2.1. If the utility provides only the total balance of completed construction not classified on Schedule B-2.1, the utility shall provide a tentative classification of such balance by plant account. (Telephone companies are exempt.)

(43) A copy of computation of most recent known property tax rates. Revised computations of known property tax rates shall be provided to the staff when changes occur.

(44) Copy of state income tax returns (if the tax is included in jurisdictional operating expenses).

(45) A copy of a detailed itemization of the general advertising in account 930.1 and the miscellaneous general expenses in account 930.2. If account 930 data is not projected on a detailed basis, the utility shall provide its best estimate of the account 930.1 expense items and a descriptive list of expense items anticipated as miscellaneous general expenses in account 930.2. Data provided shall be consistent with the information contained in the operating income schedule, Schedule C-2.1, under both the original and the two month update filings.

(46) The following data on rate case expense:

(a) The reasons for retaining outside counsel, where such is retained, as opposed to the use of in-house counsel. Such statement shall include a statement of the impact of the decision to go outside for representation on the overall expenses incurred;

(b) The estimated hourly rate of each outside counsel employed, as well as an estimated hourly rate for all in-house legal personnel utilized, and the basis thereof;

(c) The number of hours estimated to be expended by all counsel both outside and in-house, delineated by specific tasks (e.g., hearing time, time spent reviewing data requests, witness preparation time, drafting pleadings, meetings with client, etc.) and the approximate date such are to be performed;

(d) A full explanation of the management controls utilized to contain legal expenses (including not only fees but all expenses associated therewith);

(e) If outside counsel is retained on other than an hourly rate basis, a full explanation of, and rationale for, that basis, and

(f) A revised estimate of the data provided in paragraphs (C)(46)(b) and (c) of Chapter II of this appendix shall be provided with the revised estimate of rate case expense filed as a late filed exhibit within ten days of the close of the hearings.

(47) Explanation of the company’s accounting treatment for rate case expense.

(48) Utilities having transactions with affiliated (associated) companies (affiliated companies are defined as those companies or persons that directly, or indirectly through one or more intermediaries, control, or are controlled by, or are under common control with, the utility) shall provide the following for those transactions which affect the operating income statement, plant in service accounts, and inventories:

(a) All contracts between the utility and any affiliated company.

(b) A description of the general nature of transactions between the utility and the affiliated company.

(c) A statement showing all affiliated transactions by account and by month during the twelve months preceding the test year. A statement showing all affiliated transactions by account and by month for the test year. Where actual month end balances are not available, utilities shall use estimated data for those months.

(d) Explanation of the method(s) used to allocate common and overhead costs.

(Sample Cover Sheet of Application)

General Application for Change in Utility Rates Before Public Utilities Commission of Ohio

Case No. ___________________________ Date ___________________________

Exact Company Name _____________________________________________________________

Mailing Address __________________________________________________

Company official to be contacted pertaining to rate case matters _______________________________________________

Telephone: Area Code ___ Number _______________________________________________

Attorney for Applicant ________________________________________________________

Address _______________________________________________________________________

Telephone: Area Code ___ Number _______________________________________________

Approved Test Year ____________________________________________________________

Approved Date Certain _________________________________________________________

Section A

Revenue Requirements

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

A-1 Overall financial summary

A-2 Calculation of mirrored CWIP revenue sur-credit rider

Section A Instructions

Revenue Requirements

(A) General

Schedule A-1 contains provisions for financial data for the utility’s proposed test year and date certain.

(B) Overall Financial Summary

Provide a jurisdictional financial summary schedule showing the proposed rate base, operating income, earned rate of return, calculation of income requirements, income deficiency and revenue requirements for the test year on Schedule A-1.

Provide the calculation of mirrored CWIP revenue sur-credit rider requested on Schedule A-2. The mirrored CWIP allowance on line 1 shall represent those amounts included as CWIP in rates effective after April 10, 1985, and which were placed into service between the date certain of the last rate case and the date certain on this case. In addition, line 1 shall include those CWIP amounts placed into service prior to the date certain in the last rate case for which mirroring was begun in a prior case but is not expected to be completed by the effective date of rates authorized as a result of this case.

(Company)

Case No. ________________

Overall Financial Summary For the Twelve Months Ended ___________________

Data: __Months Actual & ___Months Estimated — – Schedule A-1

Type of Filing: __Original __Updated __Revised — – Page __ of __

Work Paper Reference No(s).: — – Witness Responsible: ___________________________

Line No. — Description — Supporting Schedule Reference — Jurisdiction Proposed Test Year

1 — Rate base as of date certain — B-1 — $

2 — Current operating income — C-1

3 — Earned rate of return (2 + 1)

4 — Requested rate of return — D-1

5 — Required operating income (1×4)

6 — Operating income deficiency (5 – 2)

7 — Gross revenue conversion factor — C-11

8 — Revenue deficiency (6×7)

9 — Revenue increase requested before mirrored revenue offset — E-4

10 — Adjusted operating revenues — C-1

11 — Revenue requirements (9 + 10)

(Company)

Case No. ________________

Calculation of Mirrored CWIP Revenue Sur-Credit Rider

Data: __Months Actual & ___Months Estimated — Schedule A-2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. — Description — Schedule Reference — Test Year Jurisdiction

1 — Mirrored CWIP allowance — B-9 — $

2 — Requested rate of return — D-1

3 — Income deficiency (1 X 2)

4 — Gross revenue conversion factor — C-11

5 — Mirrored CWIP revenue requirement (3 X 4)

6 — Proforma base revenues — E-4

7 — Mirrored CWIP sur-credit rate (5 + 6) — %

Section B

Rate Base

(Large Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

B-1 Jurisdictional rate base summary

B-2 Plant in service summary by major property groupings (electric & gas)

B-2 Plant in service summary by major property groupings (waterworks)

B-2 Plant in service summary by major property groupings (sewage disposal system)

B-2 Plant in service summary by major property groupings (telephone)

B-2.1 Plant in service by accounts and subaccounts

B-2.2 Adjustments to plant in service

B-2.3 Gross additions, retirements and transfers

B-2.4 Lease property

B-2.5 Property excluded from rate base

B-3 Reserve for accumulated depreciation (electric and gas)

B-3 Reserve for accumulated depreciation (waterworks)

B-3 Reserve for accumulated depreciation (sewage disposal system)

B-3 Reserve for accumulated depreciation (telephone)

B-3.1 Adjustments to the reserve for accumulated depreciation

B-3.2 Depreciation accrual rates and jurisdictional reserve balances by accounts

B-3.3 Depreciation reserve, accruals, retirements, and transfers

B-3.4 Depreciation reserve and expense for lease property

B-4 Construction work in progress

B-4.1 Construction work in progress – per cent complete (time)

B-4.2 Construction work in progress – per cent complete (dollars)

B-5 Allowance for working capital

B-5.1 Miscellaneous working capital items

B-6 Other rate base items summary

B-6.1 Adjustments to other rate base items

B-6.2 Contributions in aid of construction by accounts and subaccounts

B-7 Jurisdictional allocation factors

B-7.1 Jurisdictional allocation statistics

B-7.2 Explanation of changes in allocation procedures

B-8 Generation data (electric)

B-8.1 Generation reserve margin (electric)

B-8.2 Reserve capacity discussion

B-8 Water data

B-8 Steam heating data

B-8 Gas data

B-9 Mirrored CWIP allowances

Note: There must be filed at least one page for each of the above listed schedules applicable to the type of utility even if the schedules do not apply to the utility’s case. Note such schedules “not applicable” or “waived”.

Section B Instructions

Rate Base

(A) General

Property Classification

The schedules included in section B – Rate Base are designed to be applicable to more than one type of utility. Utilities shall use account classifications as provided in the uniform system of accounts relative to the type of utility.

(B) Plant in Service Schedules

(1) Jurisdictional rate base summary (Schedule B-1)

Summary rate base information shall be presented in Schedule B-1. The information requested on Schedule B-1 is supported by the schedules which follow, i.e., plant in service information is supported by Schedule B-2; reserve for accumulated depreciation is supported by Schedule B-3; construction work in progress is supported by Schedule B-4; working capital is supported by Schedule B-5; other rate base items are supported by Schedule B-6. Other rate base items (i.e. certain deferred credits, accumulated deferred income taxes, etc.) shall be fully supported by schedules and/or work papers. Schedules shall contain at a minimum a description of items, dollars involved by account and reason for additions or deletions to the rate base. Note: If contributions in aid of construction are already netted against gross plant, such as for electric utilities per FPC Order No. 490, indicate this by footnote and indicate -0- for this amount on Schedule B-1, line 6, and on Schedule B-6. Jurisdictional allocation factors are supported by Schedule B-7.

(2) Plant in service summary by major property groupings (Schedule B-2)

Provide in Schedule B-2, a breakdown of the dollars of plant in service by each major property grouping. All information shall be provided in the format indicated on the schedule applicable to that utility.

(3) Plant in service by accounts and subaccounts (Schedule B-2.1)

All utilities shall list the information as requested on Schedule B-2.1. Total company plant in service for any account at the date certain shall be traceable directly to the general ledger and/or continuing property records. One form shall be completed for each major property grouping listed on Schedule B-2.

Subaccounts and/or functions shall be provided if necessary for the determination of allocation factors and/or depreciation expense.

(4) Adjustments to plant in service (Schedule B-2.2)

Each adjustment made to plant in service on Schedule B-2.1 shall be fully explained in Schedule B-2.2. A B-2.2 schedule shall be completed for each plant adjustment and shall identify each account and subaccount to which adjustments were made. All information shall be provided on this schedule or referenced to a specific working paper.

(5) Gross additions, retirements and transfers (Schedule B-2.3)

Provide for each plant property account, the total company plant balances, gross additions, retirements and transfers in the format indicated on Schedule B-2.3 which occurred in the interim period from the date certain of the last rate case filed with this commission to the date certain in this case. If, in a particular account, transfers are a normal course of events, only a general description (under the column “Explanation of Transfers”) of the nature of the transfers is required.

(6) Lease property (Schedule B-2.4)

Provide a list of all leased properties that are treated as a capital lease for book purposes and improvements to leased properties. Include those leases treated as a capital lease for book purposes but as an operating lease for ratemaking purposes and reflect such leases on Schedule B-2.2 as an adjustment to plant in service. The list should include all information indicated in Schedule B-2.4 and shall be in the format specified.

(7) Property excluded from rate base (Schedule B-2.5)

For the rate area under consideration, identify all company owned property, other than property held for future use, included in the total company plant in service but excluded from the total plant in service rate base for reasons other than rate area allocation. Identify those excluded properties that produce income or for which expenses other than depreciation expense, property taxes, or federal income taxes are included in the income statement. Show for each case the income and/or expense account number along with the test year income and/or expense realized.

(1) Reserve for accumulated depreciation (Schedule B-3)

All utilities shall provide the information as requested on the Schedule B-3 applicable to that utility showing a breakdown by account for each major property grouping.

Companies that do not maintain reserve balances by account may use theoretical reserve studies to allocate actual reserve balances among the accounts. Schedule B-3 shall indicate that the reserve was allocated using a theoretical reserve study.

(2) Adjustments to the reserve for accumulated depreciation (Schedule B-3.1)

Each adjustment made to depreciation reserve on Schedule B-3 shall be fully explained on Schedule B-3.1. A B-3.1 schedule shall be completed for each depreciation reserve adjustment and shall identify each account and subaccount to which adjustments were made. All information shall be provided on this schedule or referenced to a specific working paper.

(3) Depreciation accrual rates and jurisdictional reserve balances by accounts (Schedule B-3.2)

Provide all information as requested on Schedule B-3.2. Plant investment shall be provided by individual account and/or subaccount as required to compute depreciation expense. Current book accrual rates and related data shall be provided in the format as specified in columns (F) through (J).

If the utility proposes to revise its accrual rates for book purposes, the utility shall expand Schedule B-3.2 to include columns (K) through (O) and shall provide on a proposed basis, the same type of data as specified in columns (F) through (J).

(4) Depreciation reserve accruals, retirements, and transfers (Schedule B-3.3)

Provide in the level of detail maintained by the utility, the total company balances, depreciation/amortization expense accruals, salvage, cost of removal, and transfers in the format indicated on Schedule B-3.3 which occurred in the interim period from the date certain of the last rate case to the date certain in the current case. If transfers are a normal course of events in a particular account, only a general description (under the column “explanation of transfers”) of the nature of the transfer is required.

(5) Depreciation reserve and expense for lease property (Schedule B-3.4)

For each leased property and improvements to leased properties that are shown on Schedule B-2.4, provide the information requested on Schedule B-3.4.

(D) Construction Work in Progress

(1) Construction work in progress (Schedule B-4)

Provide a list of all construction projects in progress at the date certain which have been included in the proposed rate base. Construction work in progress shall be consistent with the definition given in the Uniform System of Accounts (either FERC, FCC or NARUC as appropriate). The utility shall also identify those projects which when completed will replace existing plant in service.

(2) Construction work in progress – per cent complete (time) (Schedule B-4.1)

Provide a list of construction projects in progress at the date certain which are included in Schedule B-4. The list shall include all information specified in Schedule B-4.1 and shall be in the format indicated.

(3) Construction work in progress – per cent complete (dollars) (Schedule B-4.2)

For the same construction projects listed on Schedule B-4.1, provide the information specified on Schedule B-4.2 in the format indicated.

(E) Working Capital

(1) Allowance for working capital (Schedule B-5)

Provide a summary schedule showing the calculation of working capital included in the proposed rate base. Show each individual component (cash, materials and supplies, etc.) and describe the methodology used to calculate each component.

(2) Miscellaneous working capital items (Schedule B-5.1)

Provide the test year average (thirteen months), and the date certain balances of items specified on Schedule B-5.1, if applicable, and reflected in the computation shown on Schedule B-5. Allocate the average and date certain balances to the jurisdiction using appropriate allocation factors.

The information to be provided on this schedule for each item may be in a summary form, provided that the detail and calculation be included in working papers. These working papers shall be keyed to the appropriate item on the schedule and made available to the commission staff as specified in the “General Instructions,” paragraphs (A)(8), and (C)(7) in Chapter II of this appendix.

(F) Other Rate Base Items

(1) Other rate base items summary (Schedule B-6)

In column (1) of Schedule B-6, provide the total company date certain balances for customers’ advances for construction, contributions in aid of construction (CIAC) (if not already netted against gross plant in Schedule B-2.1), unamortized investment tax credit, all accumulated deferred income taxes, and any other rate base items. The unamortized investment tax credit and all accumulated deferred income taxes balances shall be provided in the detail and format as specified on Schedule B-6. Total company data contained in column (1) shall be traceable directly to the general ledgers and/or subsidiary ledgers. Any adjustments to the date certain balances, including eliminating investment tax credit and deferred income tax balances not used as rate base deductions, shall be made in column (4) and supported on Schedule B-6.1.

(2) Adjustments to other rate base items (Schedule B-6.1)

Each adjustment made to other rate base items on Schedule B-6 shall be fully explained in Schedule B-6.1. A B-6.1 schedule shall be completed for each adjustment made on Schedule B-6 and shall identify each account and subaccount to which adjustments were made. All information shall be provided on this schedule or referenced to a specific working paper.

(3) Contributions in aid of construction by accounts and subaccounts (Schedule B-6.2)

Provide the information required on Schedule B-6.2 for the CIAC balances shown on Schedule B-6.

(G) Allocation Factors

(1) Jurisdictional allocation factors (Schedule B-7)

This schedule applies to both rate base and operating income related allocations.

Identify by each account, subaccount or component the factor(s) used in allocating total utility rate base and operating income to the jurisdiction. The allocation factors used should be based on the statistical measures shown in Schedule B-7.1.

For example, if it was determined that the account “Office Structures and Improvements” should be allocated to the jurisdiction based on the ratio of jurisdictional sales to total sales, the appropriate jurisdictional sales allocation factor would be developed in Schedule B-7.1 and applied to the office structure and improvements account on Schedule B-7.

(2) Jurisdictional allocation statistics (Schedule B-7.1)

Provide for each allocation factor to be used on Schedule B-7, the statistics used in determining the jurisdictional percentage. If applicable, telephone companies must include a separate summary showing the separations of book cost and related expenses apportioned to interstate, intrastate toll, and intrastate exchange operations as determined per the latest NARUC-FCC Separations Manual.

(3) Explanation of changes in allocation procedures (Schedule B-7.2)

This schedule shall be completed only if the allocation procedures described in the prior schedules are not consistent with the last commission order for the company. For each account, subaccount and/or component with a change, identify the allocation procedure used in the prior order and the rationale for using the proposed procedure in this application.

(H) Electric Generation and Reserve Margin; Steam Heating, Water, and Gas Data

(1) Generation data (Schedule B-8)

Electric utilities shall provide for each generating unit the owned summer and winter capability during the test year and future changes including additions and retirements for the next five years. Provide the in service date for the current generating units and the corresponding expected date(s) for the future changes.

(2) Generation reserve margin (Schedule B-8.1)

Electric utilities shall provide the information as requested on Schedule B-8.1.

(3) Reserve capacity discussion (Schedule B-8.2)

If the reserve margin computed on Schedule B-8.1 exceeds twenty percent and if the utility intends to argue that a reserve margin greater than twenty percent is justified by a net present benefit to the ratepayer or by unique system characteristics, this schedule must be filed and supported by workpapers and testimony.

(4) Steam heating, water, or gas data

Provide the information requested on the Schedule B-8 applicable to the type of utility.

(I) Mirrored CWIP allowances (Schedule B-9)

Provide the data requested on Schedule B-9 for each CWIP project which was included in rates effective after April 10, 1985, and which was placed in service between the date certain of the last rate case and the date certain of this case. If mirroring of a project was begun in a prior case and will not be completed by the expected effective date of rates in this case, include it on the schedule. If a project was allowed in more than one case, list it for each case.

(Company)

Case No. ________________

Jurisdictional Rate Base Summary

As of____________________

Data: __Actual ____Estimated — – Schedule B-1

Type of Filing: __Original __Updated __Revised — – Page __ of __

Work Paper Reference No(s).: — – Witness Responsible: ____________________________________

Line No. — Rate Base Component — Supporting Schedule Reference — Company Proposed Amount

1 — Plant in service — – B-2 — $

2 — Reserve for accumulated depreciation — B-3 — (_____)

3 — Net plant in service (1 + 2)

4 — Construction work in progress 75% complete — B-4

5 — Working capital allowance — B-5

6 — Contributions in aid of construction — B-6 — ( )

7 — Other rate base items — B-6 — (_____)

8 — Jurisdictional rate base (3) thru (7) — $

(Company)

Case No. ________________

Plant in Service Summary by Major Property Groupings*

As of____________________

Data: __Actual ____Estimated — Schedule B-2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. — Major Property Groupings — Total Company — Allocation % — Adjustments — Adjusted Jurisdiction

1 — Production — $ — $ — $ — $

2 — Transmission

3 — Distribution

4 — General

5 — Common

6 — Completed construction not classified

7 — Other (specify)

8 — TOTAL — $ — $ — $ — $

*This schedule applies to electric and gas companies only.

(Company)

Case No. ________________

Plant in Service Summary by Major Property Groupings*

As of____________________

Data: __Actual ____Estimated — Schedule B-2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. — Major Property Groupings — Total Company — Allocation % — Allocated Total — Adjustments — Adjusted Jurisdiction

1 — Intangible — $ — $ — $ — $

2 — Source of Supply

3 — Pumping Plant

4 — Water Treatment

5 — Transmission and Distribution

6 — General

7 — TOTAL — $ — $ — $ — $

*This schedule applies to waterworks companies only.

(Company)

Case No. ________________

Plant in Service Summary by Major Property Groupings*

As of____________________

Data: __Actual ____Estimated — Schedule B-2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: _____________________________________

Line No. — Major Property Goupings — Total Company — Allocation % — Allocated Total — Adjustments — Adjusted Jurisdiction

1 — Intangible — $ — — $ — $ — $

2 — Land and Structures

3 — Collection

4 — Pumping

5 — Treatment and Disposal

6 — General

7 — TOTAL — $ — — $ — $ — $

*This schedule applies to sewage disposal system companies only.

(Company)

Case No. ________________

Plant in Service Summary by Major Property Groupings*

As of____________________

Data: __Actual ____Estimated — Schedule B-2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. — Major Property Goupings — Total Company — Allocation % — Allocated Total — Adjustments — Adjusted Jurisdiction

1 — General Support Assets

2 — Central Office Assets

3 — Information Orig./Term. Assets

4 — Cable & Wire Facilities Assets

5 — Amortizable Assets

6 — TOTAL — $ — — $ — $ — $

*This schedule applies to telephone companies only.

(Company)

Case No. ________________

Plant in Service by Accounts and Subaccounts

As of_____________________

Data: __Actual ____Estimated — Schedule B-2.1

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. — Acct. No. — Account Title — Total Company — Allocation % — Allocated Total — Adjustments — Adjusted Jurisdiction

— – — – — – $ — – $ $ $

TOTAL $ — – $ $ $

(Company)

Case No. ________________

Adjustments to Plant in Service

As of_____________________

Data: __Actual ____Estimated — Schedule B-2.2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. — Acct. No. — Account Title — Total Company Adjustment — Allocation % — Jurisdictional Adjustment

Adjustment Title

(Plant accounts and subaccounts affected by adjustment)

Total Plant Adjustment

Description and Purpose of Adjustment

(Company)

Case No. ________________

Gross Additions, Retirements, and Transfers

From ____________________ To ________________

Data: __Actual ____Estimated — Schedule B-2.3

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

_____________________________________________________________ Transfers/Reclassifications

Line No. – Acct. No. – Account Title – Beginning Balance – Additions – Retirements – Amount – Explanation of Transfers – Other Accts. Involved – Ending Balance

— — — $ $ $ $ — $

(Company)

Case No. ________________

Lease Property

(Total Company)

As of ______________________

Data: __Actual ____Estimated — Schedule B-2.4

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Identification or Reference Number – Description of Type and Use of Property – Name of Leasee – Frequency of Payment – Amount of Lease Payment – Dollar* Value of Property Involved – Explain Method of Capitalization – Included In Rate Base (Yes/No)

*If not available, an estimate shall be furnished.

(Company)

Case No. ________________

Property Excluded from Rate Base

(For Reasons Other Than Rate Area Allocation)

As of ______________________

Data: __Actual ____Estimated — Schedule B-2.5

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

_________________________________________________________ Test Year Revenue & Expense Net

Line No. – Account No. – Description of Excluded Property – In-Service Date – Original Cost – Accum. Depre. – Net Original Cost – Amount – Acct. No. – Descrip. – Reasons for Exclusion

(Company)

Case No. ________________

Reserve for Accumulated Depreciation*

As of ______________________

Data: __Actual ____Estimated — Schedule B-3

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

___________________________________________________________ Reserve Balances ____________

Line No. – Acct. No. – Major Property Groupings & Account Titles – Total Company Plant Investment – Total Company – Allocation % – Allocated Total – Adjustments – Adjusted Jurisdiction

— — Production $ $ — $ $ $

— — Total Production

— — Transmission

— — Total Transmission

— — Distribution

— — Total Distribution

— — General

— — Total General

— — Common

— — Total Common

— — Other (Specify)

— — Total Other __________________________________________________________________________________________

TOTAL $ $ — $ $ $

*This applies to gas & electric companies only.

(Company)

Case No. ________________

Reserve for Accumulated Depreciation*

As of ______________________

Data: __Actual ____Estimated — Schedule B-3

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

_______________________________________________________________ Reserve Balances ________

— — Intangible $ $ — $ $ $

— — Total Intangible

— — Source of Supply

— — Total Source of Supply

— — Pumping

— — Total Pumping

— — Water Treatment

— — Total Water Treatment

— — Trans. & Dist.

— — Total Trans. & Dist.

— — General

— — Total General _____________________________________________________________________

— — TOTAL $ $ — $ $ $

*This schedule applies to waterworks companies only.

(Company)

Case No. ________________

Reserve for Accumulated Depreciation*

As of ______________________

Data: __Actual ____Estimated — Schedule B-3

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

_________________________________________________________________ Reserve Balances ______

— — Intangible $ $ — $ $ $

— — Total Intangible

— — Land & Buildings

— — Total Land & Bldgs.

— — Collection

— — Total Collection

— — Pumping

— — Total Pumping

— — Treatment & Disposal

— — Total Treatment & Disposal

— — General

— — Total General _____________________________________________________________________

— — TOTAL $ $ — $ $ $

*This schedule applies to sewage disposal system companies only.

(Company)

Case No. ________________

Reserve for Accumulated Depreciation*

As of ______________________

Data: __Actual ____Estimated — Schedule B-3

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

__________________________________________________________ Reserve Balances _____________

Line No. – Major Property Groupings & Account Titles – Total Company Plant Investment – Total Company – Allocation % – Allocated Total – Adjustments – Adjusted Jurisdicton

— General Support Assets $ $ — $ $ $

— — Total General Support Assets

— Central Office Assets

— — Total Central Office Assets

— Information Orig./Term. Assets

— — Total Information Orig./Term. Assets

— Cables and Wire Facilities Assets

— — Total Cables and Wire Facilities Assets

— Amortizable Assets

— — Total Amortizable Assets

— TOTAL $ $ — $ $ $

*This schedule applies to telephone companies only.

(Company)

Case No. ________________

Adjustments to the Reserve for

Accumulated Depreciation

As of _____________________

Data: __Actual ____Estimated — Schedule B-3.1

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. – Account No. – Account Title – Total Company Adjustment – Allocation % – Jurisdictional Adjustment

Adjustment Title

(Reserve accounts and subaccounts affected by adjustment)

Total Reserve Adjustment

Description and Purpose of Adjustment

(Company)

Case No. ________________

Depreciation Accrual Rates and Jurisdictional Reserve Balances by Accounts

As of _____________________

Data: __Actual ____Estimated — Schedule B-3.2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

_________ Adjusted Jurisdiction _________________________________________________________

Line No. (A) – Acct. No. (B) – Account Title (C) – Plant Investment (D) – Reserve Balance (E) – Current Accrual Rate* (F) – Calculated Depr. Expense (G=DxF) – % Net Salvage* (H) – Average Service Life* – Curve Form* (J)

— — — $ $ — $

*Columns (F), and (H) through (J) small represent depreciation values as prescribed by this commission for booking purposes. If such values have not been prescribed by this commission, the utility shall so indicate on schedule by footnote.

(Company)

Case No. ________________

Depreciation Reserve Accruals, Retirements, and Transfers

From __________________ To ________________

Data: __Actual ____Estimated

Schedule B-3.3

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

_____________________________________________________ Transfers/Reclassifications _______

Line No. — Description – Beginning Balance – Accruals – Salvage – Retirements – Cost of Removal – Amount – Explanation of Transfers – Other Acct.s Involved – Ending Balance

— — $ $ $ $ $ $ — $

(Company)

Case No. ________________

Depreciation Reserve and Expense for Lease Property

(Total Company)

As of_____________________

Data: __Actual ____Estimated — Schedule B-3.4

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Identification or Reference Number – Account No. – Account Title – Dollar* Value of Plant Investment – Accumulated Depreciation/Amortization Period – Accural Rate/Amortization Period – Depreciation Expense/Amortization Expense – Explain Method of Depreciation/Amortization – Included in Rate Base (Yes/No)

*If not available, an estimate shall be furnished.

(Company)

Case No. ________________

Construction Work in Progress

As of _____________________

Data: __Actual ____Estimated — Schedule B-4

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

_____________________Accumulated Costs Total Estimated __________________________________

Line No. (A) – Project No. (B) – Description of Project (C) – Consturc. Dollars (D) – AFDC Capitalized (E) – Total Cost (F=D+E) – Allocation % (G) – Jurisdictional Cost at Date Certain (H) – Physical Percent Completion (I)

— — — $ $ $ — $

Pollution Control Projects

Total Pollution Control Projects

Other Projects

Total Other Projects

TOTAL CWIP PROJECTS

(Company)

Case No. ________________

Construction Work in Progress – Percent Complete (Time)

As of _____________________

Data : __Actual ____Estimated — Schedule B-4.1

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: ____________________________________

Line No. (A) – Project No. (B) – Date Construction Work Began (C) – Estimated Project Completion Date (D) – Elapsed Days: Beginning to Date Certain (E) – Elapsed Days: Beginning to Estimated Completion (F) – Date Certain % Completion (G)=(E)�(F)

(Company)

Case No. ________________

Construction Work in Progress – Percent Complete (Dollars)

As of _____________________

Data: __Actual ____Estimated — Schedule B-4.2

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: _____________________________________

________ Most Recent Budget Estimate ________ Project Expenditures As of Date Certain* ___________Date Certain % Completion_________

Line No. (A) – Project No. (B) – Constr. Dollars (C) – AFUDC (D) – TOTAL (E)=(C)+(D) – Constr. Dollars Trended** (F) – Constr. Follars (G) – Constr. Dollars Trended ** (H) — Constr. Dollars (I)=(G)�(C) — Constr. Dollars Trended (J)=(H)�(F)

*All figures except (D) and (E) shall exclude AFUDC.

**Trended to reflect purchasing power as of date certain.

(Company)

Case No. ________________

Allowance for Working Capital

As of ____________________

Data: __Actual ____Estimated — Schedule B-5

Type of Filing: __Original __Updated __Revised — Page __ of __

Work Paper Reference No(s).: — Witness Responsible: _____________________________________

Line No. – Working Capital Component – Description of Methodology Used to Determine Jurisdictional Requirement – Working Paper Reference No. – Total Company – Allocation % – Jurisdiction

— — — — $ — $

TOTAL

See Schedule B-5.1, page 73 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-6, page 74 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-6.1, page 75 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-6.2 See Page 76 of http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-7, page 77 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-7.1, page 78 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-7.2, page 79 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-8, page 80 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-8.1, page 81 http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-8.2, page 82 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-8, page 83 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-8, page 84 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-8, page 85 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

See Schedule B-9, page 86 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section C

Operating Income

(Large Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

C-1 Jurisdictional proforma income statement

C-2 Adjusted test year operating income – electric utilities

C-2 Adjusted test year operating income – gas utilities

C-2 Adjusted test year operating income – telephone utilities

C-2 Adjusted test year operating income -waterworks and sewage disposal system utilities

C-2.1 Operating revenues and expenses by accounts – jurisdictional allocation C-3 Summary of jurisdictional adjustments to test year operating income – electric utilities

C-3 Summary of jurisdictional adjustments to operating income – gas utilities

C-3 Summary of jurisdictional adjustments to operating income – telephone utilities

C-3 Summary of jurisdictional adjustments to operating income – waterworks and sewage disposal system utilities

C-3.1 Detailed adjustments

C-4 Adjusted jurisdictional federal income taxes

C-4.1 Development of jurisdictional federal income taxes before adjustments

C-5 Social and service club dues

C-6 Charitable contributions

C-7 Customer service and information, sales, and general advertising expense (electric and gas)

C-7 Customer operations expenses – marketing (telephone)

C-7 Customer service, sales promotion, and miscellaneous advertising expense (waterworks and sewage disposal system)

C-8 Rate case expense

C-9 Operation and maintenance payroll costs

C-9.1 Total company payroll analysis by employee classification/payroll distribution

C-10 Computation of the gross revenue conversion factor

C-11.1 Comparative balance sheet for the most recent five calendar years

C-11.2 Comparative income statement for the most recent five calendar years

C-12.1 Revenue statistics – total company (electric, gas and waterworks utilities)

C-12.2 Revenue statistics – jurisdictional (electric, gas and waterworks utilities)

C-12.3 Sales statistics – total company (electric, gas and waterworks utilities)

C-12.4 Sales statistics – jurisdictional (electric, gas and waterworks utilities)

C-12.1 Revenue statistics – total company (telephone utilities)

C-12.2 Revenue statistics – jurisdictional (telephone utilities)

C-12.3 Total company telephone statistics and number of originating calls

C-12.4 Jurisdictional telephone statistics and number of originating calls

C-13 Analysis of reserve for uncollectible accounts

Section C Instructions

Operating Income

(A) General

Account classifications

The schedules included in section C “Operating Income” do not prescribe specific account classifications in order that the schedules may be applicable to more than one type of utility. Utilities shall use account classifications as provided in the “Uniform System of Accounts” relative to the type of utility.

(B) Operating Income Schedules

(1) Jurisdictional proforma income statement (Schedule C-1)

Provide the jurisdictional condensed proforma income statement for the jurisdiction for which a rate increase is requested, both at the current rates and at the proposed rates. The operating income statement shall be in the format specified in Schedule C-1. Revenues reported on this schedule, both at current and proposed rates, shall be supported by and equal to revenue calculated on Section “E” schedules before mirrored CWIP revenue, except for telephone companies. Telephone companies’ proposed increase on Schedule C-1 shall equal the proposed increase on Schedule E-4 before mirrored CWIP revenue. Federal income taxes reported on this schedule, both at current and proposed rate, should be supported by and equal to the federal income taxes calculated on Schedule C-4. Provide a work paper showing the derivation of any expense item affected by the proposed increase and reflected on this schedule.

(2) Adjusted test year operating income (Schedule C-2)

Provide an operating income statement in the format specified on the appropriate Schedule C-2.

(3) Operating revenues and expenses by account – jurisdictional allocation (Schedule C-2.1)

Provide a detailed operating income statement by FERC, FCC, NARUC or PUCO account in generally the same format as specified on Schedule C-2.1. The column labeled “total utility” shall represent the total of the monthly operating revenues and expenses and shall be traceable directly to the general ledger and/or the corporate budget(s) relating to any portion of the test year.

(1) Summary of jurisdictional adjustments to operating income (Schedule C-3)

Summarize each adjustment to jurisdictional operating revenues and/or expenses at current rates in Schedule C-3. For each adjustment show the impact upon the related element of operating income. Each adjustment shall be referenced by title of adjustment to the appropriate supporting schedules.

The classifications and adjustment titles are provided only as examples since adjustments will vary from company to company.

(2) Titles of adjustments (Schedules C-3.1, .2, .3, etc.)

Provide for each adjustment included on Schedule C-3 a separate schedule showing:

(a) Purpose and description of the adjustment.

(b) Summary calculations of the adjustment as it affects the elements of operating income as detailed on Schedule C-3.

(D) Account Analyses

(1) Adjusted jurisdictional federal income taxes (Schedule C-4)

Provide a detailed calculation of federal income taxes in the format and detail as specified on Schedule C-4. Itemize and total the “other reconciling items” and “other tax deferrals” and identify each item by brief descriptive titles. Indicate those items for which the utility is requesting authorization to normalize the associated deferred taxes.

(2) Development of jurisdictional federal income taxes before adjustments (Schedule C-4.1)

Provide the computation of the jurisdictional federal income taxes as specified on Schedule C-4.1. This schedule shall be provided in same detail as shown on Schedule C-4.

(3) Social and charitable expenses (Schedules C-5 and C-6)

If included in test year operating expenses, provide a detailed schedule listing the payee, the amount, the description, and the account(s) charged for each of the following:

(a) Social and service club dues, Schedule C-5.

(b) Charitable contributions, Schedule C-6.

The required details shall be provided for individual items $1,000 or more each. Items under $1,000 each may be provided in total.

(4) Customer service and informational, sales, and miscellaneous advertising expense or marketing expense (Schedule C-7)

If included in test year operating expenses, provide the amounts charged to each of the accounts listed on the Schedule C-7 applicable to the utility. Amounts listed under each account shall be broken down between labor and other than labor.

(5) Rate case expense (Schedule C-8)

As specified on Schedule C-8 provide an analysis of rate case expenses and rate case expense amortization. Also provide write-offs of rate case expense included in test year operating income.

Prior cases to be used for comparison purposes shall be the most recent rate proceedings involving the same jurisdiction as the current case.

A revised estimate of the current rate case expense shall be provided within ten days of the close of the hearings and shall be filed as a late filed exhibit.

(6) Operation and maintenance payroll costs (Schedule C-9)

Provide a schedule showing the distribution of the test year operation and maintenance (O&M) payroll costs for the total utility as specified in Schedule C-9. Itemize and total the “other benefits” and “other payroll taxes”. O&M labor, other benefits and payroll taxes must agree with the O&M amounts as included in Schedules C-2 and C-2.1.

(7) Total company payroll analysis by employee classifications/payroll distribution (Schedule C-9.1)

Provide the payroll analysis as specified on Schedule C-9.1 for the most recent five calendar years and the test year. One form shall be completed for the total company data and one form for each of the utility’s employee classification or payroll distributions.

(E) Revenue Conversion Factor

Computation of gross revenue conversion factor (Schedule C-10)

Provide a detailed calculation of the gross revenue conversion factor used in Schedule A-1. Calculation should be based on actual applicable tax rates.

(F) Historical Data

(1) Comparative balance sheets for the most recent five calendar years (Schedule C-11.1)

Provide for the total company summary balance sheets for the most recent five calendar years, and as of the date certain. Include any applicable notes and an explanation of any significant accounting changes.

This schedule shall show the total company assets, liabilities, and net worth, whether the application covers the entire company service area or only a portion of its service area. Balance sheets shall be constructed in accordance with the regulatory annual report form filed with the commission.

If date certain balance sheet actual figures are not available at the time the original application is filed, the actual date certain balance sheet shall be provided with the two month update filing.

(2) Comparative income statements for the most recent five calendar years (Schedule C-11.2)

Provide a total company comparative income statement for the most recent five calendar years and the test year. Include any applicable notes and an explanation of any significant accounting changes.

This schedule shall show the total company complete income statements, whether the application covers the entire company service area or only a portion of its service area. Income statements shall be constructed in accordance with the regulatory annual report form filed with the commission.

If the applicant has “other income” exceeding 5% of utility operating income, provide separately a schedule in the form of an income statement showing the derivation of the “other income” amount. Revenues or income on this schedule shall be categorized consistent with the applicant’s normal accounting practices except that no category shall be larger than 1% of the applicant’s gross operating income.

(3) Sales and revenue statistics (Schedules C-12.1, C-12.2, C-12.3, and C-12.4)

Electric, gas, waterworks and telephone utilities shall provide for the total company and the jurisdiction the sales and revenue statistics specified on Schedules C-12.1, C-12.2, C-12.3, and C-12.4 as applicable to the utility.

(4) Analysis of reserve for uncollectible accounts (Schedule C-13)

Provide a total company analysis of uncollectibles for the three most recent calendar years and the test year in the format specified on Schedule C-13.

Schedule C-1 See Page 94 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2 See Page 95 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2 See Page 96 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2 See Page 97 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2 See Page 98 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2.1 See Page 99 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3 See Page 100 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3 See Page 101 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3 See Page 102 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3 See Page 103 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3.1 See Page 104 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4 See Page 105 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4 See Page 106 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4 See Page 107 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4.1 See Page 108 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4.1 See Page 109 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4.1 See Page 110 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-5 See Page 111 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-6 See Page 112 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-7 See Page 113 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-7 See Page 114 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-7 See Page 115 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-8 See Page 116 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-9 See Page 117 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-9.1 See Page 118 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-10 See Page 119 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-11.1 See Page 120 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-11.2 See Page 121 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.1 See Page 122 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.2 See Page 123 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.3 See Page 124 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.4 See Page 125 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.1 See Page 126 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.1 See Page 127 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.2 See Page 128 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.2 See Page 129 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.3 See Page 130 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-12.4 See Page 131 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-13 See Page 132 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section D

Rate of Return

(Large Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

D-1 Rate of return summary

D-2 Embedded cost of short-term debt

D-3 Embedded cost of long-term debt

D-4 Embedded cost of preferred stock

D-5 Comparative financial data

Section D Instructions

Rate of Return

General

Provide all data requested in section “D” applicable to the public utility submitting an application for adjustment of utility rates. If the utility has filed projected test year data in its application, it must file (or have previously filed) actual data as of the date certain within two months of the date of filing. For a subsidiary company any of whose securities are not traded publicly, also submit all data required in section “D” for the parent-consolidated company. If the subsidiary company has filed projected test year data in its application, the most current actual data available for the parent-consolidated company may be filed. A parent company must file data on a consolidated basis covering all subsidiaries. Within two months of the date of filing, actual data for the subsidiary company and parent-consolidated company as of the date certain must be filed.

(A) Rate of Return Summary (Schedule D-1)

Provide a proposed rate of return summary schedule as of the date certain or most recent available historic calendar quarter showing the calculation of the weighted average cost of capital as illustrated in Schedule D-1, lines 1-4. If the rate of return shown on Schedule D-1, line 4 is not the same as that shown on Schedule A-1, line 4, provide an explanation of difference.

(B) Debt and Preferred Stock (Schedules D-2, D-3, and D-4)

Provide supporting schedules as of the date certain or most recent available historic calendar quarter for the following:

(1) Embedded cost of short-term debt, if any, Schedule D-2.

(2) Embedded cost of long-term debt, if any, Schedule D-3.

(3) Embedded cost of preferred stock, if any, Schedule D-4. (Cost is computed by dividing dividends by net proceeds from the sale of each preferred stock issue.)

Provide a comparison of financial data for the test year and the ten most recent fiscal years (recent fiscal year is the utility’s normal annual closing, usually the calendar year) as illustrated in Schedule D-5.

(D) Definitions:

(1) “Percentage of construction financed internally” – (Net income less preferred dividends and common dividends plus depreciation plus deferred taxes and investment tax credits (net) less AFDC) � (Gross construction expenditures less AFDC).

(2) “Return on average net plant in service” – (Operating income) � (Average net plant in service).

(3) “Pre-tax interest coverage” – (Income available for fixed charges plus federal income tax expense) � (Interest charges).

(4) “Indenture provision coverage” – company should provide this definition and also the minimum coverage required; if other restrictions are contained in indenture, (e.g. capitalization ratio test) list on separate page.

(5) “After-tax fixed charge coverage” – (Income available for fixed charges) � (Interest charges plus preferred dividends).

(6) “Book value per share” – year-end common stock equity divided by number of common shares outstanding at year end.

(7) “Return on average total capital” – (Income available for fixed charges) � (Average total capitalization including short-term debt).

(8) “Return on average common stock equity” – (Earnings on common shares) � (Average common stock equity).

Schedule D-1 See Page 136 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule D-2 See Page 137 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule D-3 See Page 138 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule D-4 See Page 139 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule D-5 See Page 140 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule D-5 See Page 141 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule D-5 See Page 142 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule D-5 See Page 143 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section E

Rate and Tariffs

(Large Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

E-1 Scored copy of proposed tariff schedules

E-2 Scored copy of current tariff schedules

E-3 Narrative rationales for tariff changes

E-3.1 Customer charge/minimum bill rationale

E-3.2 Cost of service study

E-4 Class and schedule revenue summary

E-4.1 Annualized test year revenues at proposed rates vs. most current rates

E-4.2 Detail other service rates (telephone utilities only)

E-4.3 Actual test year revenue at actual rates

E-5 Typical bill comparison

Section E Instructions

Rate and Tariffs

(A) General

Rates and Tariffs Definition of Terms:

(1) “Actual Chapter 4901:1-11 fuel costs” – unit cost for the test year of fuel costs. This computation is to be made in compliance with Chapter 4901:1-11 of the Administrative Code. (Rule 21)

(2) “Actual purchased gas cost unit cost for the test year of purchased gas expenses” – this computation is to be made in compliance with existing and proposed purchased gas cost adjustment clause provisions.

(3) “Annualized Chapter 4901:1-11 fuel costs” – the unit cost for fuel in effect for the most recent month for which actual data is available or the last month of the test period. This computation is to be made in compliance with Chapter 4901:1-11 of the Administrative Code. The per unit fuel cost is annualized by multiplying by the volume of sales appropriate to the specific schedule.

(4) “Annualized purchased gas costs” – the unit cost for purchased gas in effect for the most recent month for which actual data is available or the last month of the test period. The computation is to be made in compliance with current and proposed purchased gas cost adjustment clauses. The per unit purchased gas cost is annualized by multiplying the volume of sales appropriate to the specific schedule.

(5) “Annualized sales” – sales volumes adjusted from test year by normalization of sales because of unusual circumstances.

(6) “Average price” – computed by dividing revenue by unit sales. Average price will differ from actual rate in effect during the test year only if there has been a change in rates during the test year.

(7) “Level of demand” – demand changes associated with classifications of electric energy users.

(8) “Level of usage” – specific consumption per month of a commodity (e.g., 740 kwh, 221 MCF, etc.).

(9) “Most current rate” – rate per unit in effect at the time the application was filed.

(10) “Proposed rate” – the noticed rate in accordance with division (B) of section 4909.43 of the Revised Code which is one in the same rates requested by applicant in Schedule E-1.

(11) “Band rate” – the rate for basic exchange service when determined by the number of callable main stations or access lines within an exchange.

(12) “Zone rate” – a distance charge associated with basic exchange service when a customer is located outside the base rate area of his exchange.

(13) “Demand ratchet” – any provision which utilizes customer demands in prior billing periods for establishing minimum billing demand.

(B) Current and Proposed Rate Schedules

(1) Scored copy of proposed tariff schedules (Schedule E-1)

Provide with the original filing one copy of all proposed tariff schedules which have all proposed changes underscored. Designate in the margin the type of proposed change by using the following designation:

(D) – To signify discontinued rate or regulation;

(I) – To signify increased rate;

(N) – To signify new rate or regulation;

(R) – To signify reduced rate;

(S) – To signify reissued matter;

(T) – To signify a change in text, but no change in rate or regulation.

Identify each page with Schedule E-1, page ___ of ___ in the upper right hand corner of the schedule.

(2) Scored copy of current tariff schedules (Schedule E-2)

Provide with the original filing one copy of the current tariff schedules to which changes are proposed. Designate in the margin the type of proposed change by using the following designation:

(D) – To signify discontinued rate or regulation;

(I) – To signify increased rate;

(R) – To signify reduced rate;

(S) – To signify reissued matter;

(T) – To signify a change in text, but no change in rate or regulation.

Identify each page with Schedule E-2, page ___ of ___ in the upper right hand corner of the schedule.

(3) Rationale for tariff changes (Schedule E-3)

Provide the rationale, on Schedule E-3, underlying the proposed changes to the tariff. Changes common to multiple rate forms need only be discussed once (e.g., minimum bill charges have been increased above ten per cent on all rates because __________). Provide the rationale explaining rates which have not been changed or not changed as significantly as other rates in a general revenue change proposal. Provide a specific source of data supporting each rationale for change. The source of data need not be submitted with the application but must be available for future request. Reference the appropriate current or proposed rate schedules to which the rationale is applicable. Use the proper schedule and page number.

The company may elect to code the rationale statements by letter in the rate column. The rationale applicable to the various rates can be indicated by adding a column to Schedule E-4.1, headed “rationale code,” and including on the schedule the code letters for each rationale applicable to each rate.

(4) Customer charge/minimum bill rationale (Schedule E-3.1)

All utilities other than telephone utilities provide the methodologies utilized in the calculation of any proposed customer charge or minimum bill as well as the accounts and the amount per account used in such calculation.

(5) Cost of service study (Schedule E-3.2)

(a) Electric and gas utilities shall select at least one cost of service study methodology from:

(i) Coincident peak demand;

(ii) Non-coincident peak demand; or

(iii) Average and excess.

The selection shall be the utility’s opinion of the most appropriate for its system characteristics. The testimony submitted shall include the basis for the selection. For the study methodology selected provide the allocations used in the studies and corresponding calculations. Include testimony support for the selected methodology and cost study. Applicant may submit additional cost of service studies using other methodologies accompanied by supporting testimony. The cost of service studies shall be filed with the original application. The support testimony shall be filed within fourteen days of the filing of the application for increase in rates.

(b) Telephone utilities shall provide a fully allocated cost of service study segregating the costs incurred for basic exchange services from all other costs. Include a description of the methodology to be used with the original filing and include testimony support for that methodology. The study should be filed with the original application.

(c) Waterworks and/or sewage disposal system companies shall provide a fully allocated cost of service study following accepted “American Water Works Association” guidelines, segregating the costs incurred for basic water services from costs incurred for basic sewage disposal system services where applicable. Include a description of the methodology to be used with the original filing and include testimony support for that methodology and cost study. For the study methodology selected, provide the allocations used in the study and the corresponding calculations. The study shall be filed with the original application. The support testimony shall be filed within fourteen days of the filing of the application for increase in rates.

NOTE: The revenue summary portion of the rates and tariffs standard filing requirements (Schedules E-4, E-4.1, E-4.2, and E-4.3) varies by the type of utility. Three sets of rates and tariffs schedules are enclosed. One set is applicable to the gas, electric and steam companies, one set is applicable to telephone utilities and one set is applicable to the waterworks and sewage disposal system companies. Only telephone utilities are required to file Schedule E-4.2.

(1) General instructions

(a) Provide separately the information required by Schedules E-4 and E-4.1 for services and/or equipment subject to commission tariffs or contracts, but not a part of the rate increase application. Separate line items are required for each revenue source greater than one per cent of total utility operating revenue. Separate line items are required to reflect the dollar amount of the mirrored CWIP revenue offset. Revenue sources may be classified according to rate classifications, tariff schedules type of contract, type of equipment, and use of service or functional nature, classifications used must be specified.

(b) Schedules pursuant to paragraph (C)(1)(a) above are required to be filed with any application to increase rates, but not more frequently than once every twelve months.

(c) All utilities should maintain records sufficient to complete Schedules E-4.1 and E-4.2, when applicable, within thirty days, pursuant to data requests.

(2) Electric, gas and steam utilities

(a) Class and schedule revenue summary (Schedule E-4)

Provide the information required on Schedule E-4 by carrying forward the class and rate schedule totals from Schedule E-4.1 and performing the calculations required. For columns G and L, the rate schedule percentages should be expressed as a percentage of the class revenue and the class percentage should be expressed as a percentage of total revenue. In Column H:

(i) for electric utilities, specify the fuel cost in cents per kwh used in the revenue calculations; and

(ii) for gas utilities, specify the cost of gas per Mcf used in the revenue calculations.

(b) Annualized test year revenues at proposed rates vs. most current rates (Schedule E-4.1).

Complete for each rate schedule the information required in Schedule E-4.1.

Select at least three levels of consumption within each current and proposed block. In the event that the rate schedule blocking is such that further detail as required above is inappropriate, the current and proposed rate schedule blocking should be used for the purpose of data presentation contingent upon waiver request and approval. Include and separately delineate any applicable revenue and billing determinants for all miscellaneous charges and discounts [demand ratchet provisions (actual demands, minimum demands and billable demands should be separately delineated), pole attachments, bad check charges, employee discounts, reconnection charges, self-help transportation charges, residential conservation service fees and late payment charges, etc.]. Include and separately delineate any applicable revenue offset(s) resulting from mirrored CWIP revenue provisions. Work papers which depict the calculation of all charges, offsets and discounts should be provided. All miscellaneous revenue and miscellaneous revenue offset should also be included such that the revenue totals of Schedules C-1, C-2, E-4, and E-4.1 are equal. All rate schedule totals are to be computed as well as a grand total which will be class total. The percentages computed in column G are to be expressed as percentages of rate schedule total.

If a projected test period is used, within three months after the completion of the test year, compute for each rate schedule the information required in Schedule E-4.3. This data is to be actual test year data. The percentage computed in columns G and J are to be expressed as a percentage of the rate schedule total. The rate schedule totals are to be expressed as a percentage of the class total. Use of same consumption levels as used in Schedule E-4.1.

(3) Waterworks and sewage disposal system companies

(a) Class and schedule revenue summary (Schedule E-4)

Provide the information required on Schedule E-4 by carrying forward the class and rate schedule totals from Schedule E-4.1 and performing the calculations required. For columns G and J, the rate schedule percentages should be expressed as a percentage of total revenue.

(b) Annualized test year revenues at proposed rates vs. most current rates (Schedule E-4.1)

Complete for each rate schedule the information required in Schedule E-4.1. For levels of consumption within each rate schedule, select at least three points within each block (column B). For customer bills within each rate schedule, provide an indication of billing frequency (e.g., monthly, bi-monthly, etc.) (column C). Separately delineate any applicable revenue and billing determinants for all miscellaneous charges and discounts (bad check charges, employee discounts, reconnection charges, late payment charges, etc.) include and separately delineate any applicable revenue offset(s) resulting from mirrored CWIP revenue provisions. Work papers which depict the calculation of all charges, offsets and discounts should be provided. All miscellaneous revenue and miscellaneous revenue offset should also be included such that the revenue totals of schedules C-1, C-2, E-4, and E-4.1 are equal. All rate schedule totals are to be computed as well as a grand total which will be class total. The percentages computed in column G are to be expressed as percentages of rate schedule total. Rate schedule totals are to be expressed as a percentage of class total.

If a projected test period is used, within three months after the completion of the test year compute for each rate schedule the information required in Schedule E-4.3. This data is to be actual test year data. The percentages computed in column G are to be expressed as a percentage of the rate schedule total. The rate schedule totals are to be expressed as a percentage of the class total. Use the same consumption levels as used in Schedule E-4.1.

(4) Telephone utility

(a) Revenue summary schedule (Schedule E-4)

Provide the information shown on Schedule E-4 by carrying forward the primary basic exchange revenue categories from schedule E-4.1, plus the other service revenue total from Schedule E-4.2 and perform the required calculations. On Schedule E-4 and E-4.1, separate line items are required to reflect the dollar amount of the mirrored CWIP revenue offset.

For the date certain access lines or items (column (A) of Schedule E-4 and E-4.1 or column (C) of Schedule E-4.2) it is required that the access lines be as of the date certain and that the annual item count be during the test year. The utility may utilize estimated access line data and estimated test year item count data in its original application as long as the utility also uses estimated valuation data and estimated data in the operating income schedules. However, within two months of the date of filing, the utility must file date certain access line data that is actual and test year item count data which incorporates actual data for at least one month during the period from the first month of the test year to the date certain. The utility must also explain any material differences between the estimated and actual data.

(b) Detail band schedule basic exchange rates (Schedule E-4.1)

Schedule E-4.1 should summarize the band and/or the zone data by the indicated revenue categories. Utilities that charge for either band or zone rates (but not both) must file supporting schedules to Schedule E-4.1. For example, the various individual band rates, beginning with band one, shall be provided on separate schedules beginning with Schedule E-4.1a, E-4.1b, etc.

Utilities that use both band and zone rates must file a series of supporting schedules applicable to band rates and a sub series detailing the various zones within a particular band. Schedule E-4.1 summarizes the band and the zone data by the indicated revenue categories. The various individual band rates, beginning with band one, shall be provided on separate schedules beginning with Schedule E-4.1a, E-4.1b, etc. Zone rates within a particular band such as band one shall be shown on Schedule E-4.1a (1) and subsequent zones within band one shown on Schedule E-4.1a(2), etc.

On Schedule E-4.2, describe other service rates and enter the required information for the present and proposed rates which should include and separately delineate any applicable revenue and billing determinants for all miscellaneous charges and discounts (pole attachments, bad check charges, and late payment charges, etc.).

(D) Typical Bill Comparison

NOTE: There are two schedules labeled E-5. One schedule is applicable to gas, electric, and steam companies and the other schedule is applicable to the waterworks and sewage disposal system companies. A typical bill comparison is not required for telephone utilities.

Typical Bills by Class and Schedule (Schedule E-5)

Compute typical bills for each schedule of user and provide the information required in Schedule E-5. The consumption levels used for the computation should, as a minimum, include:

(1) Levels of consumption at both the present and proposed block ends. (Tail block “end” is at greatest level of consumption expected.)

(2) Levels of consumption which accurately represent customer consumption patterns.

Schedule E-3 See Page 153 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4 See Page 154 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4 See Page 155 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4 See Page 156 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4 See Page 157 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.1 See Page 158 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.1 See Page 159 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.1 See Page 160 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.1 See Page 161 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.1 See Page 162 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.2 See Page 163 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.3 See Page 164 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4.3 See Page 165 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-5 See Page 166 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-5 See Page 167 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section F

Projected Financial Data

(Large Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

F-1 Projected income statement (total company)

F-2 Projected jurisdictional rate base summary

F-2.1 Projected plant in service by major property grouping (gas and electric)

F-2.2 Projected plant in service by major property grouping (waterworks, sewage disposal system, and telephone)

F-3 Projected capital structure (total company)

F-4 Projected statement of changes in financial position (total company)

Section F

Instructions Projected Financial Data

(A) General

The schedules contained in this chapter – “Projected Financial Data,” are for the purposes of projecting revenues and expenses, rate base, and capital structure for a one year period beginning nine months after the application filing date. Therefore, the utility applicant is required to project financial data a maximum of twenty-one months.

The required financial statements described below should be prepared on two bases:

(1) assuming no rate increase; and

(2) assuming that 100 per cent of the rate increase requested is granted.

(B) Projected Net Earnings Summary (Total Company) – Schedule F-1 (Current rates) and F-1A (Proposed rates)

Provide a projected income statement (total company) by major functional or account classification. The projections are to be for a twelve-month period beginning nine months after the filing date. Gas and electric utilities must follow the FERC chart of accounts, telephone utilities must comply with the FCC chart of accounts and waterworks and sewage disposal system utilities must comply with the NARUC chart of accounts. Column B is to reference the working papers which contain the assumptions used to arrive at the projected revenues and expenses. All assumptions and calculations must be submitted with Schedule F-1.

Projected summary rate base information should be provided in Schedule F-2. Plant in service data (line No. 1) is to be supported by Schedule F-2.1 (gas and electric utilities) or Schedule F-2.2 for waterworks, sewage disposal system, and telephone utilities. All other lines are to be supported and referenced to the working papers which contain the assumptions and calculations.

(D) Projected Capital Structure – Schedule F-3 (Current rates) and F-3A (Proposed rates if different)

Provide average projected capital structure (total company) for the projected period. Reference in column A the working papers which include the assumptions and calculations used to arrive at the projected capital structure and the associated costs.

(E) Projected Statement of Changes in Financial Position – Schedule F-4 (Current rates) and F-4A (Proposed rates)

Provide a total company statement of changes in financial position (sources and application of funds statement) for the twelve-month period beginning nine months from the date of filing.

Schedule F-1 See Page 173 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-1A See Page 174 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-2 See Page 175 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-2A See Page 176 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-2.1 See Page 177 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-2.1A See Page 178 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-2.2 See Page 179 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-2.2A See Page 180 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-3 See Page 181 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-3A See Page 182 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-4 See Page 183 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule F-4A See Page 184 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section I

Integrated Resource Planning (IRP)

(Large Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

I-1 IRP rate base – plant in service costs

I-1.1 Summary of IRP project dollars-plant in service

I-2 IRP rate base – working capital allowance

I-2.1 IRP projects – supporting detail

I-2.2 Summary of IRP project dollars – deferred expenses

I-3 IRP expense dollars

I-4 IRP expense dollars – current recovery

I-4.1 Summary of IRP expense dollars – current recovery Section I Integrated Resource Planning (IRP)

(A) General

Section I is applicable only to electric companies. Electric companies shall provide all data requested in Section I for any costs in its rate base and/or operating income related to any supply-side or demand-side projects or programs considered in a commission-approved integrated resource plan or program (IRP). The company shall file testimony which illustrates how each schedule relates to the project or program cited in associated IRP status report(s) and to the company’s information filed on Schedules S-4.1 and S-4.2. The company also shall provide documentation which identifies the projects shown on each schedule as being related to the company’s IRP plan and associated short term implementation plans and reports.

(B) IRP Rate Base – Plant in Service Costs (Schedule I-1)

Provide on Schedule I-1 a breakdown by account and by project of the IRP costs which are reflected in the plant in service account amounts on Schedule B-2 along with the associated accumulated depreciation reflected in the amounts shown on Schedule B-3 and test year depreciation expense calculated on Schedule B-3.2. Indicate the depreciation accrual rate or amortization period used to determine the depreciation expense. Identify on a workpaper any income realized or expense incurred (aside from depreciation and property tax expense) related to these projects. The workpaper shall identity the IRP project, the plant account, the revenue and/or expense accounts charged and the test year dollars involved.

Provide the information requested on Schedule I-1.1 for those IRP projects completed between the date certain of the company’s last rate case and the date certain of this case. In Column 2 reference the dollars in Column 3 to the page in the status report where the project description and dollar amounts are shown.

(D) IRP Rate Base – Working Capital Allowance (Scheduled I-2)

Provide the information required on Schedule I-2 by project for those IRP projects for which the company is requesting including the unamortized balance in its working capital allowance as shown on Schedule B-5. Workpapers shall show the detail supporting the thirteen month average balance. Identify on a workpaper any income realized or expense incurred (aside from amortization and property tax expense) related to these projects. The workpaper shall identify the IRP project, the revenue and/or expense accounts charged and the test year dollars involved.

(E) IRP Projects – Supporting Detail (Schedule I-2.1)

Provide on Schedule I-2.1 the information requested for those projects which the company is requesting working capital treatment for its IRP projects with amortization of such costs through operating costs. Indicate those new IRP projects which the company is requesting working capital treatment for the first time and the amortization period requested. The IRP adjustment in Column (G) shall equal the IRP operating expense adjustment reflected on Schedule C-3 and the supporting Schedule C-3.?. Indicate in Column (H) the account to which the company charges the amortization of the related IRP project costs. Indicate in testimony the case number authorizing recovery of these costs and the authorized amortization period.

(F) Summary of IRP Project Dollars – Deferred Expenses (Schedule I-2.2)

Provide the information requested on Schedule I-2.2 for those IRP projects which the company is deferring or has deferred the associated costs. In Column (B) reference the dollars in Columns (C) and (E) to the page in the status report where the project description and dollar amounts are shown.

(G) IRP Expense Dollars (Schedule I-3)

Provide on Schedule I-3 the information requested for those IRP projects for which the company is requesting only expense treatment of the related IRP costs. The expense adjustment shall tie to me expense adjustment shown on Schedule C-3 and the supporting adjustment schedule.

(H) IRP Expense Dollars – Current Recovery (Schedule I-4)

Provide on Schedule I-4 the information requested for those IRP projects for which the company is requesting current expense recovery of its estimated IRP costs. The expense adjustment shall tie to the expense adjustment shown on Schedule C-3 and the supporting adjustment schedule.

(I) Summary of IRP Expense Dollars – Current Recovery (Schedule I-4.1)

Provide on Schedule I-4.1 the information requested for those IRP projects for which the company is requesting current recovery of its IRP costs.

Schedule I-1 See Page 188 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule I-1.1 See Page 189 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule I-2 See Page 190 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule I-2.1 See Page 191 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule I-2.2 See Page 192 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule I-3 See Page 193 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule I-4 See Page 194 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule I-4.1 See Page 195 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Chapter III

Standard Filing Requirements

Medium Utilities

Gas Utilities – More than 5,000 but less than 10,000 customers

Telephone Utilities – More than 10,000 but less than 35,000 access lines

Waterworks Utilities Sewage Disposal System Utilities – More than 5,000 but less than 15,000 customers

General Instructions

Any utility filing under the medium utility classification shall refer to Chapter II, “General Instructions”, in paragraphs (A), (B), and (C) of this appendix.

Section A

Revenue Requirements

(Medium Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

A-1(m) Overall financial summary

A-2(m) Calculation of mirrored CWIP revenue sur-credit rider

Section A Instructions

Revenue Requirements

(A) General

Schedule A-1(m) contains provisions for financial data for the utility’s proposed test year and date certain.

(B) Overall Financial Summary

Provide the calculation of mirrored CWIP revenue sur-credit rider requested on Schedule A-2(m). The mirrored CWIP allowance on line 1 shall represent those amounts included as CWIP in rates effective after April 10, 1985, and which were placed into service between the date certain of the last rate case and the date certain on this case. In addition, line 1 shall include those CWIP amounts placed into service prior to the date certain in the last rate case for which mirroring was begun in a prior case but is not expected to be completed by the effective date of rates authorized as a result of this case.

Schedule A-1(m) See Page 200 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule A-1(m) See Page 201 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

B-1(m) Jurisdictional rate base summary

B-2(m) Plant in service summary by major property groupings (gas utilities)

B-2(m) Plant in service summary by major property groupings (waterworks utilities)

B-2(m) Plant in service summary by major property groupings (sewage disposal system utilities)

B-2(m) Plant in service by major property groupings (telephone utilities)

B-2.1(m) Plant in service by accounts and subaccounts

B-2.2(m) Adjustments to plant in service

B-2.3(m) Gross additions, retirements, and transfers

B-2.4(m) Lease property

B-3(m) Reserve for accumulated depreciation (gas utilities)

B-3(m) Reserve for accumulated depreciation (waterworks utilities)

B-3(m) Reserve for accumulated depreciation (sewage disposal system utilities)

B-3(m) Reserve for accumulated depreciation (telephone utilities)

B-3.1(m) Adjustments to the reserve for accumulated depreciation

B-3.2(m) Depreciation accrual rates and jurisdictional reserve balances by accounts B-3.3(m) Depreciation reserve accruals, retirements, and transfers

B-3.4(m) Depreciation reserve and expense for lease property

B-4(m) Construction work in progress

B-4.1(m) Construction work in progress – percent complete (time)

B-4.2(m) Construction work in progress – percent complete (dollars)

B-5(m) Allowance for working capital

B-5.1(m) Miscellaneous working capital items

B-6(m) Other rate base items summary

B-6.1(m) Adjustments to other rate base items

B-6.2(m) Contributions in aid of construction by account and subaccount

B-7(m) Jurisdictional allocation factors

B-7.1(m) Jurisdictional allocation statistics

B-7.2(m) Explanation of changes in allocation procedures

B-8(m) Mirrored CWIP allowances

NOTE: There must be filed at least one page for each of the above listed schedules applicable to the type of utility even if the schedules do not apply to the utility’s case. Note such schedules “Not Applicable” or “Waived”.

Section B Instructions

Rate Base

(A) General

Property Classification

The schedules included in section B – “Rate Base” are designed to be applicable to more than one type of utility. Utilities shall use account classifications as provided in the uniform system of accounts relative to the type of utility.

(B) Plant in Service Schedules

(1) Jurisdictional rate base summary (Schedule B-1(m))

Summary rate base information shall be presented in Schedule B-1(m). The information requested on Schedule B-1(m) is supported by the schedules which follow, i.e., plant in service information is supported by Schedule B-2(m); reserve for accumulated depreciation is supported by Schedule B-3(m); construction work in progress is supported by Schedule B-4(m); working capital is supported by Schedule B-5(m); other rate base items are supported by Schedule B-6(m). Other rate base items (i.e. certain deferred credits, accumulated deferred income taxes, etc.) shall be fully supported by schedules and/or work papers. Schedules shall contain, at a minimum, a description of items, dollars involved by account and reason for additions or deletions to the rate base. Note: If contributions in aid of construction are already netted against gross plant, such as for electric utilities per FPC Order No. 490, indicate this by footnote and indicate -0- for this amount of Schedule B-1(m), line 6 and on Schedule B-6(m). Jurisdictional allocation factors are supported by Schedule B-7(m).

(2) Plant in service summary by major property groupings (Schedule B-2(m))

Provide in Schedule B-2(m), a breakdown of the dollars of plant in service by each major property grouping. All information shall be provided in the format indicated on the schedule applicable to the utility.

(3) Plant in service by accounts and subaccounts (Schedule B-2.1(m))

All utilities shall list the information as requested in Schedule B-2.1(m). Total company plant in service for any account at the date certain shall be traceable directly to the general ledger and/or continuing property records. One form shall be completed for each major property grouping listed on Schedule B-2(m).

Subaccounts and/or functions shall be provided if necessary for the determination of allocation factors and/or depreciation expense.

(4) Adjustments to plant in service (Schedule B-2.2(m))

Each adjustment made to plant in service on Schedule B-2.1(m) shall be fully explained in Schedule B-2.2(m). A B-2.2(m) schedule shall be completed for each plant adjustment and shall identify each account and subaccount to which adjustments were made. All information shall be provided on this schedule or referenced to a specific working paper.

(5) Gross additions, retirements, and transfers (Schedule B-2.3(m))

Provide for each plant property account, the total company plant balances, gross additions, retirements and transfers in the format indicated on Schedule B-2.3(m) which occurred in the interim period from the date certain of the last rate case filed with this commission to the date certain in this case. If, in a particular account, transfers are a normal course of events, only a general description (under the column “Explanation of Transfer”) of the nature of the transfers is required.

(6) Lease property (Schedule B-2.4(m))

(1) Reserve for accumulated depreciation (Schedule B-3(m))

All utilities shall provide the information as requested on the Schedule B-3(m) applicable to the utility showing a breakdown by account for each major property grouping.

Companies that do not maintain reserve balances by account may use theoretical reserve studies to allocate actual reserve balances among the accounts. Schedule B-3(m) shall indicate that the reserve was allocated using a theoretical reserve study.

(2) Adjustments to the reserve for accumulated depreciation (Schedule B-3.1(m))

Each adjustment made to depreciation reserve on schedule B-3(m) shall be fully explained in Schedule B-3.1(m). A B-3.1(m) schedule shall be completed for each depreciation reserve adjustment and shall identify each account and subaccount to which adjustments were made. All information shall be provided on this schedule or referenced to a specific working paper.

(3) Depreciation accrual rates and jurisdictional reserve balances by accounts (Schedule B-3.2(m))

Provide all information as requested on Schedule B-3.2(m). Plant investment shall be provided by individual account and/or subaccount as required to compute depreciation expense. Current book accrual rates and related data shall be provided in the format as specified in Columns (F) through (J).

If the utility proposes to revise its accrual rates for book purposes, the utility shall expand schedule B-3.2(m) to include Columns (K) through (O) and shall provide on a proposed basis, the same type of data as specified in Columns (F) through (J).

(4) Depreciation reserve accruals, retirements, and transfers (Schedule B-3.3(m))

Provide in the level of detail maintained by the utility, the total company balances, depreciation/amortization expense accruals, salvage, cost of removal, and transfers in the format indicated on Schedule B-3.3(m) which occurred in the interim period from the date certain of the last rate case to the date certain in the current case. If in a particular account, transfers are a normal course of events, only a general description (under the column “Explanation of Transfers”) of the nature of the transfer is required.

(5) Depreciation reserve and expense for lease property (Schedule B-3.4(m))

For each leased property and improvements to leased properties that are shown on Schedule B-2.4(m), provide the information requested on Schedule B-3.4(m).

(D) Construction Work in Progress

(1) Construction work in progress (Schedule B-4(m))

Construction work in progress shall be consistent with the definition given in the Uniform Systems of Accounts (either FERC, FCC or NARUC as appropriate) and shall not include any maintenance projects. Provide a list of all construction projects in progress at the date certain which have been included in the proposed rate base. Identify those projects which when completed will replace existing plant in service.

(2) Construction work in progress – percent complete (time) (Schedule B-4.1(m))

Provide a list of construction projects in progress at the date certain which are included in Schedule B-4. The list shall include all information specified in Schedule B-4.1(m) and shall be in the format indicated.

(3) Construction work in progress – percent complete (dollars) (Schedule B-4.2(m))

For the same construction projects listed on Schedule B-4.1(m), provide the information specified on schedule B-4.2(m) in the format indicated.

(E) Working Capital

(1) Allowance for working capital (Schedule B-5(m))

(2) Miscellaneous working capital items (Schedule B-5.1(m))

Provide the test year average (thirteen months), and the date certain balance of items specified on Schedule B-5.1(m), if applicable and reflected in the computation shown on Schedule B-5(m). Allocate the average and date certain balances to the jurisdiction using the appropriate allocation factors.

The information to be provided on this schedule for each item may be in a summary form, provided that the detail and calculation be included in working papers. These working papers shall be keyed to the appropriate item on the schedule and made available to the staff as specified in Chapter II “General Instructions,” paragraphs (A)(8) and (C)(7) of this appendix.

(F) Other Rate Base Items

(1) Other rate base items summary (Schedule B-6(m))

In column (1) of Schedule B-6(m), provide the total company date certain balances for customers’ advances for construction, contributions in aid of construction (CIAC) (If not already netted against gross plant in Schedule B-2.1(m)), unamortized investment tax credit, all accumulated deferred income taxes, and any other rate base items. The unamortized investment tax credit and all accumulated deferred income taxes balances shall be provided in the detail and format as specified on Schedule B-6(m). Total company data contained in column (1) shall be traceable directly to the general ledgers and/or subsidiary ledgers. Any adjustments to the date certain balances, including eliminating investment tax credit and deferred income tax balances not used as rate base deductions, shall be made in column (4) and supported on Schedule B-6.1(m).

(2) Adjustments to other rate base items (Schedule B-6.1(m))

Each adjustment made to other rate base items on Schedule B-6(m) shall be fully explained in Schedule B-6.1(m). A B-6.1(m) schedule shall be completed for each adjustment made on schedule B-6(m) and shall identify each account and subaccount to which adjustments were made. All information shall be provided on this schedule or referenced to a specific working paper.

(3) Contributions in aid of construction by accounts and subaccounts (Schedule B-6.2(m))

Provide the information required on Schedule B-6.2(m) for the CIAC balances shown on Schedule B-6(m).

(G) Allocation Factors

(1) Jurisdictional allocation factors (Schedule B-7(m))

This schedule applies to both rate base and operating income related allocations.

Identify by each account, subaccount or component, the factor(s) used in allocating total utility dollars to the jurisdiction. The allocation factors used should be based on the statistical measures shown in Schedule B-7.1(m). For example, if it was determined that the account “Office Structures and Improvements” should be allocated to the jurisdiction based on the ratio of jurisdictional sales to total sales, the appropriate jurisdictional sales allocation factor would be developed in Schedule B-7.1(m) and applied to the office structure and improvements account on Schedule B-7(m).

(2) Jurisdictional allocation statistics (Schedule B-7.1(m))

Provide for each allocation factor to be used on Schedule B-7(m), the statistics used in determining the jurisdictional percentage. If applicable, telephone companies must include a separate summary showing the separations of book cost and related expenses apportioned to interstate, intrastate toll, and intrastate exchange operations as determined per the latest NARUC-FCC “Separations Manual”.

(3) Explanation of changes in allocation procedures (Schedule B-7.2(m))

(H) Mirrored CWIP Allowances (Schedule B-8(m))

Provide the data requested on Schedule B-8(m) for each CWIP project which was included in rates effective after April 10, 1985, and which was placed in service between the date certain of the last rate case and the date certain of this case. If mirroring of a project was begun in a prior case and will not be completed by the expected effective date of rates in this case, include it on schedule. If a project was allowed in more than one case, list it for each case.

Schedule B-3.2(m) See Page 210 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-3.3(m) See Page 211 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-3.4(m) See Page 212 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-4(m) See Page 213 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-4.1(m) See Page 214 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-4.2(m) See Page 215 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-5(m) See Page 216 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-5.1 See Page 217 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-6(m) See Page 218 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-6.1(m) See Page 219 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-6.2(m) See Page 220 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-7(m) See Page 221 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-7.1(m) See Page 222 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-7.2(m) See Page 223 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-8(m) See Page 224 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section C

Operating Income

(Medium Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

C-1(m) Jurisdictional proforma income statement

C-2(m) Adjusted test year operating income – gas utilities

C-2(m) Adjusted test year operating income – telephone utilities

C-2(m) Adjusted test year operating income – water and sewage disposal system utilities

C-2.1(m) Operating revenue and expense by account – jurisdictional allocation

C-3(m) Summary of jurisdictional adjustments to operating income – gas utilities

C-3(m) Summary of jurisdictional adjustments to operating income – telephone utilities

C-3(m) Summary of jurisdictional adjustments to operating income – water and sewage disposal system utilities

C-3.1(m) Titles of adjustments

C-4(m) Adjusted jurisdictional federal income taxes

C-4.1(m) Development of jurisdictional federal income taxes before adjustments

C-5(m) Rate case expense

C-6(m) Operation and maintenance payroll costs

C-6.1(m) Total company payroll analysis

C-7.1(m) Comparative balance sheet for the most recent five calendar years

C-7.2(m) Comparative income statement for the most recent five calendar years

C-8(m) Computation of the gross revenue conversion factor

Section C

Instructions Operating Income

(A) General

Account Classifications

The schedules included in section C – “Operating Income” do not prescribe specific account classification in order that the schedules may be applicable to more than one type of utility. Utilities shall use account classifications as provided in the “Uniform System of Accounts” relative to the type of utility.

(B) Operating Income Schedules

(1) Jurisdictional proforma income statement (Schedule C-1(m))

Provide the jurisdictional proforma income statement for the jurisdiction for which a rate increase is requested, both at the current rates and at the proposed rates. The operating income statement shall be in the format specified in Schedule C-1(m). Revenues reported on this schedule, both at current and proposed rates, shall be supported by and equal to revenues calculated on section “E” schedules before the mirrored CWIP revenues, except for telephone companies. Telephone companies’ proposed increase on Schedule C-1(m) shall equal the proposed increase on Schedule E-4(m) before the mirrored CWIP revenue. Federal income taxes reported on this schedule both at current and proposed rates should be supported by and equal to the federal income taxes calculated on Schedule C-4(m).

(2) Adjusted test year operating income (Schedule C-2(m))

Provide an operating income statement in the format specified on the appropriate Schedule C-2(m).

(3) Operating revenues and expenses by account – jurisdictional allocation (Schedule C-2.1(m))

Provide a detailed operating income statement by FERC, FCC, NARUC or PUCO account in generally the same format as specified on schedule C-2.1(m). The column labeled “Total Utility” shall represent the total of the monthly operating revenues and expenses and shall be traceable directly to the general ledger and/or the utility’s budget relating to any portion of the test year.

(1) Summary of jurisdictional adjustments to operating income (Schedule C-3(m))

Summarize each adjustment to jurisdictional operating revenue and/or expenses at current rates in Schedule C-3(m). For each adjustment show the impact upon the related element of operating income. Each adjustment shall be referenced by title of adjustment to the appropriate supporting schedules.

The classifications and adjustment titles are provided only as examples since adjustments will vary from company to company.

(2) Titles of adjustments (Schedules C-3.1(m), etc.)

Provide for each adjustment included on Schedule C-3(m) a separate schedule showing:

(a) The purpose and description of the adjustment.

(b) Summary calculations of the adjustment as it affects the elements of operating income as detailed on Schedule C-3(m).

(D) Account Analyses

(1) Adjusted jurisdictional federal income taxes (Schedule C-4(m))

Provide a detailed calculation of federal income taxes in the format and detail as specified on Schedule C-4(m). Itemize and total the “Other Reconciling Items” and “Other Tax Deferrals” and identify each item by a brief descriptive title. Indicate those items the utility is requesting authorization to normalize the associated deferred income taxes.

(2) Development of jurisdictional federal income taxes before adjustments (Schedule C-4.1(m)).

Provide the computation of the jurisdictional federal income taxes as specified on Schedule C-4.1(m). This schedule shall be provided in the same detail as shown on Schedule C-4(m).

(3) Rate case expense (Schedule C-5(m)).

As specified on Schedule C-5(m) provide an analysis of rate case expenses and rate case expense amortization. Also, provide write-offs of rate case expense included in test year operating income.

Prior cases to be used for comparison purposes shall be the most recent rate proceedings involving the same jurisdiction as the current case.

A revised estimate of the current rate case expense shall be provided within ten days of the close of the hearing and shall be filed as a late filed exhibit.

(4) Operation and maintenance payroll costs (Schedule C-6(m)).

Provide a schedule showing the distribution of the test year operation and maintenance (O&M) payroll costs for the total utility and the jurisdiction as specified in Schedule C-6(m). Itemize and total the “Other Benefits” and “Other Payroll Taxes”. O&M Labor, other benefits and payroll taxes must agree with the O&M amounts as included in Schedules C-2(m) and C-2.1(m).

(5) Total company payroll analysis (Schedule C-6.1(m)).

Provide the payroll analysis as specified on Schedule C-6.1(m) for the most recent five calendar years and test year.

(E) Historical Data

(1) Comparative balance sheets for the most recent five calendar years (Schedule C-7.1(m)).

Provide for the total company summary balance sheets for the most recent five calendar years, and as of the date certain.

This schedule shall show the total company assets, liabilities, and net worth, whether the application covers the entire company service area or only a portion of its service area.

If the date certain balance sheet actual figures are not available at the time the original application is filed, the actual date certain balance sheet shall be provided with the two month filing.

(2) Comparative income statement for the most recent five calendar years (Schedule C-7.2(m)).

Provide a total company comparative income statement for the most recent five calendar years, and the test year. The income statements should contain the same level of detail as required for the PUCO annual reporting purposes.

This schedule shall show the total company complete income statements, whether the application covers the entire company service area or only a portion of its service area.

(F) Revenue Conversion Factor

Computation of gross revenue conversion factor (Schedule C-8(m)).

Provide a detailed calculation of the gross revenue conversion factor used in Schedule A-1(m). Calculations should be based on actual applicable tax rates.

Schedule C-1(m) See Page 230 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2(m) See Page 231 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2(m) See Page 232 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2(m) See Page 233 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2.1(m) See Page 234 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3(m) See Page 235 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3(m) See Page 236 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3(m) See Page 237 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3.1(m) See Page 238 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4(m) See Page 239 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-4.1(m) See Page 240 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-5(m) See Page 241 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-6(m) See Page 242 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-6(m) See Page 243 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-7.1(m) See Page 244 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-7.2(m) See Page 245 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-8(m) See Page 246 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section D

Rate of Return

(Medium Utilities)

Medium utilities shall submit the same data required in Chapter II, section D – “Rate of Return” (Large Utilities) in this appendix, except that five years, not ten years of historical data are required on Schedule D-5 (“Comparative Financial Data”). Section E Summary of Present and Proposed Rates Medium and Small Utilities

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

E-1(m) Scored copy of proposed tariff schedules

E-2(m) Scored copy of current tariff schedules

E-3 Narrative rationales for tariff changes

E-3.1 Customer charge/minimum bill rationale

E.3.2 Cost of service study

E-4(m) Class and schedule revenue summary

E-5(m) Typical bill comparison

Section E Instructions

Rates and Tariffs

(A) Scored Copy of Proposed Tariff Schedules (Schedule E-1(m))

(D) To signify discontinued rate or regulation.

(I) To signify increased rates.

(N) To signify new rate or regulation.

(R) To signify reduced rate.

(S) To signify reissued matter.

(T) To signify a change in text, but no change in rate or regulation.

Identify each page with Schedule E-1(m), page ___ of ___ in the upper right hand corner of the schedule.

(B) Scored Copy of Current Tariff Schedules (Schedule E-2(m))

Provide with the original filing one copy of the current tariff schedules to which changes are proposed. Designate in the margin the type of proposed change by using the following designation:

(D) To signify discontinued rate or regulation.

(I) To signify increased rate.

(R) To signify reduced rate.

(S) To signify reissued matter.

(T) To signify a change in text, but no change in rate or regulation.

Identify each page with Schedule E-2(m), page ___ of ___ in the upper right hand corner of the schedule.

Provide the rationale, on Schedule E-3, underlying the proposed changes to the tariff. Changes common to multiple rate forms need only be discussed once (e.g., minimum bill charges have been increased ten percent on all rates because…). Provide the rationale explaining rates which have not been changed or not increased in accordance with the average increase in revenue which is proposed. Provide a specific source of data supporting each rationale for change. Reference the appropriate current or proposed rate schedules to which the rationale is applicable. Use the proper schedule and page number references.

The utility may elect to code the rationale statements by lettering in the rate column. The rationale applicable to the various rates can be indicated by adding a column to Schedule E-4.1, titled “Rationale Code” and including on the schedule the cost letters for each rationale applicable to each rate.

(D) Customer Charge/Minimum Bill Rationale (Schedule E-3.1)

All utilities other than telephone utilities are to provide the methodologies utilized in the calculation of any proposed customer charge or minimum bill, the accounts utilized in the calculation and the account balances used in the calculations.

(E) Cost of Service Study (Schedule E-3.2)

The following requirements pertain to medium sized utilities.

Waterworks/sewage disposal system companies shall provide a fully allocated cost of service study following accepted “American Waterworks Association” guidelines, segregating the costs incurred for basic water services from costs incurred for basic sewage disposal system services where applicable. Include a description of the methodology to be used with original filing and include testimony support for that methodology and cost study. For the study methodology selected, provide the allocations used in the study and corresponding calculations. The study shall be filed with the application. The support testimony shall be filed within fourteen days of the filing of the application for increase in rates.

(F) Class and Schedule Revenue Summary (Schedule E-4(m))

Provide the information and perform the calculations required in Schedule E-4(m). There are three schedules labeled E-4(m). One is applicable to gas and steam companies, one is applicable to telephone utilities, and the other is applicable to the waterworks and sewage disposal system companies.

(1) Telephone utilities

(a) Provide separately the information required by Schedule E-4(m) for services and/or equipment subject to commission tariffs or contracts, but not a part of the rate increase application. Separate line items are required for each revenue source greater than one percent of total utility operating revenue. Revenue sources may be classified according to rate classifications, tariff schedules type of contract, type of equipment, and use of service or functional nature, classifications used must be specified.

(b) If the applicant has “other income” exceeding five per cent of utility operating income, provide separately a schedule in the form of an income statement showing the derivation of the “other income” amount. Revenues or income on this schedule should be categorized consistent with the applicant’s normal accounting practices except that no category should be larger than one per cent of the applicant’s operating income.

(c) Schedules pursuant to (F)(1)(a) above are required to be filed with any application to increase rates, but not more frequently that once every twelve months.

(2) Waterworks/sewage disposal system companies

(a) Provide separately the information required by Schedule E-4 for services and/or equipment subject to commission tariffs or contracts, but not a part of the rate increase application. Separate line items are required for each revenue source greater than one percent of total utility operating revenue. Separate line items are required to reflect the dollar amount of the mirrored CWIP revenue offset. Revenue sources may be classified according to rate classifications, tariff schedules type of contract, type of equipment, and use of service or functional nature, classifications used must be specified.

(b) Schedules pursuant to (F)(2)(a) above are required to be filed with any application to increase rates, but not more frequently than once very twelve months.

(G) Typical Bill Comparison

NOTE: There are two schedules labeled E-5(m). One schedule is applicable to gas and steam companies, and the other schedule is applicable to the waterworks and sewage disposal system companies. A typical bill comparison is not required for telephone utilities.

Typical Bills by Class and Schedule (Schedule E-5(m))

Compute typical bills for each schedule of user and provide the information required in Schedule E-5(m). The consumption levels used for the computation should, as a minimum include:

(1) Levels of consumption at both the present and proposed block ends. (Tail block “end” is at greatest level of consumption expected.)

(2) Levels of consumption which accurately represent customer consumption patterns.

(3) Billing frequency information (e.g. bi-monthly, etc.) is required in column C when billing is other than monthly.

Schedule E-3 See Page 257 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4(m) See Page 258 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4(m) See Page 259 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4 See Page 260 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-4(m) See Page 262 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-5(m) See Page 264 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule E-5(m) See Page 265 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Chapter IV

Standard Filing Requirements

Small Utilities

Gas Utilities – more than 2,000 but less than 5,000 customers

Telephone Utilities more than 2,000 but less than 10,000 access lines

Waterworks Utilities Sewage Disposal System Utilities more than 2,500 but less than 5,000

(A) General Instructions

(1) Purpose

The “Standard Filing Requirements” are designed to assist the commission in performing a thorough and expeditious review of applications for rate increases. Schedules contained in the filing requirements may be designed to provide support for the applicant utility’s position or to provide supplemental information to facilitate the commission staff’s review of the rate application.

(2) Applicability

The schedules contained in these standard filing requirements are applicable to all utilities under the jurisdiction of the public utilities commission of Ohio with customers or access lines within the limits stated. The standard filing requirement schedules are also generally applicable to all types of utilities, i.e., gas, waterworks, telephone, etc.; however, certain unique aspects of utility’s business may require some schedules to be tailored to a specific type of utility. Schedules which are unique to a specific type of utility are identified in the instructions at the beginning of each section. In completing the schedules, each utility must follow the account classification provided for in the Uniform System of Accounts prescribed for each utility.

(3) Minimum requirements

The “Standard Filing Requirements” contain the minimum information which utilities are required to submit with their application for an increase in rates. The schedules contained in the filing requirements provide the basic information normally required to support a utility’s rate request. If the applicant utility believes that additional information is necessary to support its case or is proposing a position which requires a departure from the basic schedules (e.g., a special revenue adjustment proposal), the utility should supplement the standard filing requirements as required to support its position. In addition, the commission may require utilities to supply information to supplement these requirements during the course of the staff investigation of a specific case.

(4) Waiver of information requirements and determination of filing date

All information required by these standard filing requirements, unless waived upon request or upon the commission’s own motion, must be included with the application at the time of the original docketing of the application with the public utilities commission of Ohio. The commission may reject any filing not complying with these requirements or request the public utility to refile the items found noncomplying. Any application failing to comply with any of these standard filing requirements, unless waived, shall not be considered as having been filed with the commission for purposes of calculating the time periods provided in section 4909.42 of the Revised Code. An application filed during the pendency of waiver requests which are subsequently denied in whole or in part will be considered as failing to comply with the standard filing requirements. The applicant shall file within fifteen days after the date the waivers are denied such information not waived by the commission. If the information is provided within fifteen days and renders the application in compliance with the standard filing requirements, the application will be deemed as having been filed as of the date upon which the original application was received for purposes of calculating the time periods.

Within sixty days from the date of the original docketing of the application with the commission, the commission will issue an entry indicating whether the application has complied with the standard filing requirements. The commission shall consider supplemental information filed by the utility in determining the completeness of the filing. If such supplemental information was required to render the application in substantial and technical compliance with the standard filing requirements, unless waived, the application will be deemed as having been filed as of the date upon which the solicited supplemental information was received for purposes of calculating the time periods provided in section 4909.42 of the Revised Code. If the application as originally docketed substantially complied with the standard filing requirements, and the supplemental information filed renders the application in technical compliance with the standard filing requirements, the application will be deemed as having been filed as of the date upon which the original application was received for purposes of calculating the time periods. If the commission issues no entry within sixty days from the date of the original docketing of the application with the commission, the application shall be considered in compliance with the standard filing requirements and as having been filed as of the date of the original docketing of the application for purposes of calculating the time periods provided in section 4909.42 of the Revised Code.

A request for waiver of any of the provisions of the standard filing requirements must set forth the specific reasons in support of the request. The commission shall, upon good cause shown by the utility, grant the request for a waiver. In determining whether good cause has been shown, the commission shall give due regard, among other things to:

(a) Whether other information, which the utility would provide if the waiver is granted, is sufficient so that the commission staff can effectively and efficiently review the rate application;

(b) Whether the information, which is the subject of the waiver request, is normally maintained by the utility or reasonably available to it from the information which it maintains; or

Except for good cause shown, all waiver requests must be filed thirty days or more before the docketing of the application with the commission. If a waiver request is not granted or denied by the commission within thirty days of its filing, the request shall be considered denied. If, by complying with this requirement, the waiver requests are received before the filing of the notice of intent to file an application for an increase in rates, a docket number of the rate case series will be assigned to the waiver request. This same docket number shall then be used for the notice of the intent to file an application and the application for an increase in rates.

(5) Definition of terms

(a) “Witness responsible” – each schedule contains an area specified as “witness responsible.” The utility must fill in the name of the individual who is anticipated to testify at the hearing as to the material contained in the schedule.

(b) “Projected test year data” – to comply with the statutory requirements regarding the test year, the utility may use estimated valuation data and up to twelve months of estimated data in the operating income schedules in its application for an increase in rates. However, if estimated valuation data and/or more than nine months of estimated operating income data is provided, the utility must provide within two months of the date of filing, actual valuation data and operating income statements which include no less than three months of actual data. The utility must also explain any material differences between the estimated and actual data.

(c) “Jurisdictional data” – the term “jurisdictional” refers to the portion of a utility’s service area for which the requested rate increase is applicable.

(d) “Data” – most schedules contain an area specified as “Data”. Indicate in the area provided the number of actual and estimated months of information reflected on the schedule or whether the valuation data represents actual or estimated information.

(e) “Type of filing” – the utility should indicate whether the schedule was filed with the application for an increase in rates (original), with an update, or represents a revision to a previously filed schedule. If the schedule is a revision, the utility also should indicate whether it represents a revision to the original or to the update filing.

(f) “Work paper reference no(s).” – some schedules contain an area specified as “Work Paper Reference No(s).” This area should be filled in to indicate all the reference numbers for work papers, as defined in section (A)(8), which relate to the schedule.

(6) Submission of written testimony

Utilities shall file the prepared direct testimony of utility personnel or other expert witnesses in support of the utility’s proposal within fourteen days of the filing of the application for increase in rates. Prepared direct testimony should be in question and answer format and should in all particulars conform to the requirements of rule 4901-1-30 of the Administrative Code.

(7) Schedule format

Schedules shown are for illustrative purposes only and can be modified to fit the individual company as long as the data intent is complied with. Utilities are not required to submit data on reproduced copies of the schedules, but should submit the data in substantially the same format as contained in the schedule. All schedules submitted to the commission should be typed. Additional schedules should be submitted as required to support the company’s application; such schedules should be identified by the next unassigned schedule in the appropriate section.

(8) Working papers

Working papers supporting schedules in the standard filing requirements shall be delivered to the commission staff at the time of the filing of the application. Working papers must be keyed to the appropriate standard filing schedules, must be indexed, contain the date prepared, and should be cross-indexed wherever possible. Data contained on the working papers should be footnoted to identify the source document. When assumptions are made of working paper schedule amounts, narrative or other support should be included so that the reasonableness of the work paper can be reviewed. Working papers shall also be provided for the two month update.

The following working paper referencing system shall be used for all working papers: a minimum of a four position code shall be used, when positions 5 and 6 are not required, they shall be left blank. Working papers shall indicate whether they pertain to the original filing, the two month update filing, or a revision to either the original or two month update filing.

Position 1 & 2 3 4 5 6

Always “WP” Denotes Work Paper

— WP B – 2 .1 a

Position Description

1 & 2 “WP” first and second characters will always be “WP” which denotes working papers.

3 Position 3 will always represent the section of standard filing schedules the work papers are related to.

The sections are:

A – Revenue requirements

B – Rate base

C – Operating income

D – Rate of return

E – Rates and tariffs

4 Position 4 will always represent the schedule number within a section. The first schedule within a section will always be “1”, the second “2”, etc. Several standard schedule numbers have been assigned. If the applicant wants to supply additional schedules in any section, the next available (unassigned) schedule number in the appropriate section shall be used.

For example:

Information provided as additional support for adjustment C-3.1 would be coded in the working papers as:

WPC-3.1a, b, c … etc.

(B) Supplemental Information

The applicant utility must make available the following supplemental information to PUCO staff at the start of the field work:

(1) General ledger, journals and journal entries.

(2) Monthly balance sheets for the test year.

(3) Current organization chart.

(4) Current federal income tax returns.

(5) Independent auditor’s report and letter of recommendation.

The applicant utility must provide four copies of the working papers specified in Chapter IV, paragraph (A)(8) in the appendix to the “Utilities Department, Office of the Rate Case Manager,” at the time of the filing of the application.

(Sample Cover Sheet of Application)

General Application for Change in Utility Rates Before Public Utilities Commission of Ohio

Case No. ___________________________

Date ___________________________

Exact Company Name ____________________________________________________________

Mailing Address _______________________________________________________________

Company official to be contacted pertaining to rate case matters ________________________________________________

Telephone: Area Code ___ Number _______________________________________________

Attorney for Applicant ________________________________________________________

Address _______________________________________________________________________

Telephone: Area Code ___ Number _______________________________________________

Approved Test Year ____________________________________________________________

Approved Date Certain _________________________________________________________

Section A

Revenue Requirements

No revenue requirement schedules are required for small utilities.

Section B

Rate Base

(Small Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

B-1(s) Jurisdictional rate base summary

B-2(s) Plant in service analysis

B-3(s) Depreciation accrual rates and jurisdictional reserve balances by accounts

Section B Instructions

Rate Base

(A) General

The schedules included in section B – “Rate Base” are designed to be applicable to more than one type of utility.

(B) Jurisdiction Rate Base Summary

Provide summary rate base information as specified in Schedule B-1(s).

Provide the following information requested in Schedule B-2(s) by accounts:

(1) Ending plant balances from the date certain of the last rate case filed with the commission.

(2) Additions, retirements and transfers which occurred in the interim period from the date certain of the last rate case filed with the commission to the date certain in this case.

(3) Date certain balances.

(D) Depreciation Accrual Rates and Jurisdictional Reserve Balances by Accounts

Provide the information as specified on Schedule B-3(s) for depreciation reserve balances and depreciation accrual rates by accounts. If available provide columns (H), % Net Salvage, (I), Average Service Life, and (J), Curve Form.

Schedule B-1(s) See Page 278 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-2(s) See Page 279 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule B-3(s) See Page 280 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section C

Operating Income

(Small Utilities)

Company ____________________________________________________________

Case No. ___________________________________________________________

Test year __________________________________________________________

Date certain _______________________________________________________

C-1(s) Jurisdictional proforma income statement

C-2(s) Detailed jurisdictional operating income statement at current rates

C-3(s) Summary of jurisdictional adjustments to operating income

Section C Instructions

Operating Income

(A) General

The schedules included in section C – “Operating Income” do not prescribe specific account classifications in order that the schedules may be applicable to more than one type of utility.

(B) Jurisdictional Proforma Income Statement

Provide the jurisdictional proforma income statement in the format specified in Schedule C-1(s).

Provide a detailed operating income statement by major functional classification in the format specified on Schedule C-2(s).

(D) Summary of Jurisdictional Adjustments to Operating Income

Summarize each adjustment to jurisdictional operating income in Schedule C-3(s) showing for each adjustment the following:

(1) The title of adjustment and reference to operating income Schedule C-2(s).

(2) The purpose and description of the adjustment.

(3) The amount of the adjustment.

Schedule C-1(s) See Page 283 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-2(s) See Page 284 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Schedule C-3(s) See Page 285 at http://www.registerofohio.state.oh.us/pdfs/4901/0/7/4901-7-01_FYR_C_APP1_20021008_1615.pdf

Section D

Rate of Return

(Small Utilities)

Small utilities shall submit the same data required in Chapter II, section D – “Rate of Return” (Large Utilities), of this appendix except that Schedule D-5 “Comparative Financial Data” is not required.

Section E

Rates and Tariffs

(Small Utilities)

See Chapter III, section E – “Rates and Tariffs” (Medium Utilities), of this appendix for small companies standard filings.

Chapter V

Standard Filing Requirements

Abbreviated Filing

Gas Utilities — 2,000 or less customers

Telephone Utilities — 2,000 or less access lines

Waterworks Utilities Sewage Disposal System Utilities — 2,500 or less customers

For the purpose of determining the size of the utility which may qualify for the abbreviated filing requirements each utility company shall include in its customer count all customers over which the public utilities commission of Ohio has jurisdiction without regard to the number of customers proposed to be affected by the application.

(A) General Instructions

(1) Purpose

The abbreviated standard filing requirements provide a simplified and less expensive procedure in applying to the commission for increases in rates and charges.

A utility under the jurisdiction of the public utilities commission of Ohio with customers or access lines within the limits stated, has the option of applying for rate adjustments by means of the compliance with the standard filing requirements for small utilities, outlined in Chapter IV of this appendix, or by following the procedure prescribed in this chapter.

This latter procedure is intended to minimize the necessity for formal hearings in most cases, to reduce filing requirements, and in many cases shorten the time period between the application and commission order. This procedure assumes that the applicant has maintained adequate financial records pursuant to the “Uniform Systems of Accounts” prescribed by the commission for utility companies, and requires that the applicant has on file with the commission fully completed annual reports for most recent calendar year and at least the two prior years if the applicant has been in existence that long.

(2) Case record

Unless a motion for a hearing is filed by the applicant and/or any intervening party, or objections to the “Staff Report of Investigation” are filed, the commission will make its decision on the basis of the information contained in the application, responses to commission staff data requests, annual reports for the most recent calendar year and the preceding two prior years, and the information and recommendations submitted in the “Staff Report of Investigation.”

(B) Instructions for Completing the Application

(1) Filing application

The abbreviated application following these instructions shall be used by small utilities for the purpose of having the public utilities commission of Ohio review the reasonableness of existing utility rates.

To complete the application form follow the steps outlined below:

(a) Insert the name of the utility requesting an increase in blank number 1. The case number blank will be completed by the commission.

(b) Insert the name of the utility requesting an increase in blank number 2.

(c) List the type of utility business in which the utility requesting the increase is engaged in blank number 3. For purposes of this form, utilities are classified as a natural gas company, a telephone company, a water works company or a sewage disposal system company. It is possible for a utility to be engaged in more than one type of utility business. For example, a small utility may be engaged in utility business as both a water works company and a sewage disposal system company. Where a small utility is engaged in more than one type of utility business, all types of utility business should be listed in blank number 3.

(d) Place the total number of customers which receive utility service from the small utility requesting an increase in blank number 4.

(e) In blank number 5 place the municipality within which the small utility requesting the increase in rates provides utility service. If the small utility requesting an increase in rates does not provide utility service within the political boundaries of a municipality, place the name of the county in which the utility renders service in blank number 5.

If the small utility requesting an increase in rates provides utility service within the political boundaries of a municipality, a notice of intent to file an application for increase in rates must be completed and filed with the commission and governmental representatives of the municipality thirty days before the application for an increase in rates may be filed.

(f) In blank number 6, place the ending date for the twelve month period utilized to determine the gross annual revenues provided in blank number 7.

(g) In blank number 7, place the dollar amount of the gross annual revenues for the twelve months ending on the date specified in blank number 6.

(h) In blank number 8, place the dollar amount of total operating expenses for the twelve months ending on the date specified in blank number 6.

(i) In blank number 9, place the ending date of the proposed test period which should be the same as the date placed in blank number 6.

(j) In blank number 10, place the date as of which the utility proposes the rate base to be determined. This date shall be the mid-point of the proposed test period unless another date can be justified by the utility.

(k) The president/vice president and the secretary/treasurer of the utility requesting an increase in rate should sign the application form at blank number 11 and provide the address and telephone number of the utility at which they can be reached during business hours. The utility officials signing the application form must be authorized by the utility to take such action. Verification of the signatures by a notary public should be provided on page 3 of 3 of the “Abbreviated Application” in this chapter.

(l) Attach a copy of the utility’s proposed rate schedules to the application form as Exhibit 1.

(m) Attach a copy of the utility’s current rate schedules to the application form as Exhibit 2.

(n) Attach a copy of the utility’s most recent annual report as Exhibit 3.

(o) Attach a copy of the utility’s most recent federal income tax return as Exhibit 4.

(2) Assistance in preparing the application

Assistance in the preparation of the application and any supporting documents may be obtained by contacting the commission’s utilities department, (614) 466-0405, or by arranging through its “Rate Case Manager” (same telephone number) an informal conference with an appropriate member of the commission staff.

The utility is required to fully cooperate with the commission’s staff in providing all the necessary information to complete the application if the utility is unable to do so on its own. The utility is also required to provide, to the best of its ability, information requested by the commission’s staff in the course of its investigation of this application.

BEFORE THE PUBLIC UTILITIES COMMISSION OF OHIO

In the Matter of the Application ) of ________________________________ 1 ) for an Increase in Rates and Charges. ) Case No.

SMALL UTILITY APPLICATION FOR AN INCREASE IN RATES AND CHARGES

___________________________________________________ 2, the applicant in this proceeding, is a _______________________________ 3 company providing utility service to ______________________________________________ 4 customers in the area of _________________________________________ 5, Ohio. For the twelve (12) months ended ___________________, _____________________ 6, the current rates and charges of applicant produced annual gross revenues of $ ______________ 7. The expenses for the same twelve month period were $ __________________8. Based upon current expense levels, the existing rates do not provide a reasonable level of compensation for utility service.

Applicant proposes the rate attached as Exhibit 1 to this application. Exhibit 2 is a copy of the rates currently in effect. Applicant has attached as Exhibit 3, its most recent Annual Report filed with the Commission, and its most recent federal income tax return as Exhibit 4.

Applicant agrees to supply, to the best of its ability, information requested by the Commission’s staff in the course of its investigation of this application.

Considering the statements made above, Applicant requests the Public Utilities Commision of Ohio to:

1. Waive the filing requirements specified in Section 4909.18 A through E.

2. Establish a test period of the twelve month period ending ___________________9, and date certain of _____________________10, for purposes of examining the reasonableness of the current rates, and the determination of rate base.

3. Specify the form of notice which should be employed by Applicant to inform the public of the substance and prayer of this application;

4. Cause an investigation to be made of the facts set forth in this application; and,

5. Determine if the rates and charges proposed by applicant are reasonable or in the alternative, determine what rates should be charged by applicant in order to provide a reasonable level of compensation for utility service.

Respectfully submitted,

___________________________________11

President/Vice President

Secretary/Treasurer

Company Address: ____________________________________

Company Telephone No.: (_____)_____________________________

STATE OF OHIO )

) SS

COUNTY OF )

I, ___________________________________________, Prsident/Vice President and I

_________________________________________, Secretary/Treasurer of ____________________ Name of Company

hereby affirm that the information contained in this application is true and correct to the best of our knowledge.

President/Vice President

Secretary/Treasurer

Sworn and subscribed before me this __________________ day of ___________________, 19_____.

Notary Public

My term expires:

(SEAL)

R.C. 119.032 review dates: 10/8/2002 and 09/30/2007

Promulgated Under: 111.15

Statutory Authority: 4901.13

Rule Amplifies: 4909.18

Prior Effective Dates: 3/1/81, 2/2/85, 5/15/91