Minnesota Administrative Rules

7825.5100 STATE-REGULATED ELECTRIC COOPERATIVE, REA CORPORATION OR ASSOCIATION; REPORT.

Each Minnesota-regulated electric cooperative subject to REA regulation shall file with the commission one copy of the prescribed REA annual report form, REA Form No. 7 and Form No. 7A, certified by a cooperative officer. Reports by an electric cooperative which has multistate operations shall provide information concerning its Minnesota operations on the schedules listed below:

A.

summary of utility plant in service and accumulated depreciation and amortization reserves by primary account;

B.

summary of the depreciation accrual for the year;

C.

materials and supplies;

D.

accumulated investment tax credits;

E.

statement of income for the year;

F.

operating revenues;

G.

operating and maintenance expenses; and

H.

taxes accrued, prepaid, and charged during year.

Statements shall be included setting forth the method or basis used in making allocations between jurisdictions.

Statutory Authority:

MS s 216B.08; 216B.10

Published Electronically:

January 20, 2005