Minnesota Administrative Rules

7825.5200 STATE-REGULATED ELECTRIC COOPERATIVE, NON-REA CORPORATION OR ASSOCIATION; REPORT.

Each Minnesota-regulated electric cooperative not subject to REA regulation shall file with the commission one copy of the prescribed REA annual report form or the prescribed Minnesota annual report 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 deferred income taxes;

E.

accumulated investment tax credit;

F.

statement of income for the year;

G.

operating revenues;

H.

operating and maintenance expenses; and

I.

taxes accrued, prepaid, and charged during year.

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

Statutory Authority:

MS s 216B.08; 216B.10

Published Electronically:

January 20, 2005