Minnesota Legislature
Office of the Revisor of Statutes
Minnesota Administrative Rules
7825.4000 RATE BASE SCHEDULES.
The following rate base schedules as required by part 7825.3800 shall be filed:
A.
A rate base summary schedule by major rate base component (e.g. plant in service, construction work in progress, and plant held for future use) showing the proposed rate base, the unadjusted average rate base for the most recent fiscal year and unadjusted average rate base for the projected fiscal year. The totals for this schedule shall agree with the rate base amounts included in the financial summary.
B.
A comparison of total utility and Minnesota jurisdictional rate base amounts by detailed rate base component showing:
(1)
total utility and the proposed jurisdictional rate base amounts for the test year including the adjustments, if any, used in determining the proposed rate base;
(2)
the unadjusted average total utility and jurisdictional rate base amounts for the most recent fiscal year and the projected fiscal year.
C.
Adjustment schedules, if any, showing the title, purpose, and description and the summary calculations of each adjustment used in determining the proposed jurisdictional rate base.
D.
A summary by rate base component of the assumptions made and the approaches used in determining average unadjusted rate base for the projected fiscal year. Such assumptions and approaches shall be identified and quantified into two categories: known changes from the most recent fiscal year and projected changes.
E.
For multijurisdictional utilities only, a summary by rate base component of the jurisdictional allocation factors used in allocating the total utility rate base amounts to the Minnesota jurisdiction. This summary shall be supported by a schedule showing for each allocation factor the total utility and jurisdictional statistics used in determining the proposed rate base and the Minnesota jurisdictional rate base for the most recent fiscal year and the projected fiscal year.
Published Electronically:
January 20, 2005
Official Publication of the State of Minnesota
Revisor of Statutes