NAC703.27132. Information required in application for change in rates.

     1. An application by a small-scale provider of last resort for a change in rates must include the following:

     (a) The general information specified in NAC 703.27118.

     (b) Information required to complete the following forms, which are available from the Commission:

          (1) Form A, which provides general information about the company.

          (2) Form B, which is a statement of financial position based on the total company, in the order of accounts prescribed by the Uniform System of Accounts, as of the beginning and ending of the test year.

          (3) Form C, which is an income statement based on the total company, in the order of accounts prescribed by the Uniform System of Accounts, for the test year.

          (4) Form D, which is a statement that shows the balance at the beginning of the test year with debits and credits to retained earnings during that year according to descriptive captions and the resultant balance at the end of the test year.

          (5) Form E, which is a summary of the overall rate base of the company by primary plant account for the test year. The rate base must be separated to reflect the total company and Nevada jurisdictional accounts.

          (6) Form F, which must contain a statement that shows the dollar amount of each component of the capital structure, its related cost percentage and the proportion of each component of the capital structure to the total capital structure. This form must also show the percentage of the overall rate of return requested.

          (7) Form G, which is a summary of overall results of operations developed from the supporting schedules and statements. The results of operations must be separated by jurisdiction. Form G must show:

               (I) The amounts as recorded on the applicant’s books;

               (II) Adjustments during the test year of known changes;

               (III) Adjustments necessary to normalize or annualize the various components of the results of operation, including, without limitation, revenues, depreciation and labor expenses; and

               (IV) The return on equity, as determined in accordance with NAC 703.27138, unless otherwise determined by the Commission, and the application of the return on equity and the resulting rate of return on the overall rate base.

          (8) If Form G or Form I, or both, contain an adjustment for changes beyond the actual test year in a certification filing, certification of these amounts must be submitted in Form H in accordance with subsection 3 of NRS 704.110. The certified amounts must be shown on this form in the same format as those shown in Form G or Form I, as appropriate. Each certified adjustment must be shown separately. The necessary detail used to support each certified adjustment must be submitted with this form. In addition, any certification adjustments contained in Form G pursuant to subsection 3 of NRS 704.110 must be shown in Form H in the same format as Form G.

          (9) If Form G or Form I, or both, contain adjustments for changes beyond the actual year of testing in a statement of expected changes in circumstances, including directly attributable or associated offsets, supporting details for those amounts must be submitted in Form F in accordance with subsection 4 of NRS 704.110. The amounts for the expected changes in circumstances must be shown in Form H in the same format as Form G or Form I. Form H must begin with the results of operations as recorded and as adjusted for known changes during the year of testing from Form G. Each certified adjustment must then be shown. The necessary detail used to support each certified adjustment must be submitted with the form. An applicant may elect to file both a certification pursuant to subsection 3 of NRS 704.110 and a statement of expected changes in circumstances pursuant to subsection 4 of NRS 704.110. If an applicant makes such an election, the applicant must comply with the requirements described in this subparagraph.

          (10) Form I, which must:

               (I) Contain a statement that shows operating revenues of the applicant, separated by jurisdiction, classified in accordance with the accounts for operating revenue prescribed by the Uniform System of Accounts;

               (II) Disclose, using such supporting schedules as necessary, monthly revenues and revenue totals for the period of testing; and

               (III) Disclose, using such supporting schedules as necessary, the revenue totals for the period of testing from adjusted jurisdictional revenues as computed pursuant to the presently effective and proposed rates together with the difference in the annual revenues.

Ê Jurisdictional operating revenues must be adjusted to show the annual effect of changes occurring during the test year. If the application contains adjustments for estimated changes in expenses beyond the actual recorded test year, the applicant must adjust the jurisdictional operating revenues to show the annual effect of changes occurring during the test year for certification in Form H.

          (11) Form J, which must contain a statement that shows the expense for operation and maintenance according to each account of the Uniform System of Accounts. If the expense accounts contain charges or credits in excess of $5,000 from associated companies of the applicant or departments of the applicant which are not utilities, the applicant shall submit the following information for each such associated company or department which:

               (I) Shows the amount of the charges or credits during each month and in total for the year of testing;

               (II) Shows the classification of the account or the classification charged or credited;

               (III) Includes a description of the specific services performed for or by the associated company or department; and

               (IV) Shows the bases used in determining the amounts of the charges or credits.

          (12) Form K, which must contain a statement that shows separately the plant depreciation and amortization expense by functional classifications. These expenses must be shown in separate columns as follows:

               (I) Expenses for the period of testing;

               (II) Any adjustment to such an expense; and

               (III) The total adjusted expense claimed.

          (13) Form L, which provides for customer notice.

     2. If the applicant elects to file a certification pursuant to subsection 3 of NRS 704.110, Form G must also include, in addition to the information described in subparagraph (7) of paragraph (b) of subsection 1, a separate schedule which specifically identifies the adjustments to be certified by the applicant.

     3. If the applicant elects to file a statement of expected changes in circumstances pursuant to subsection 4 of NRS 704.110, Form G must also include, in addition to the information described in subparagraph (7) of paragraph (b) of subsection 1, a separate schedule specifically indentifying the adjustments for the expected changes in circumstances, including directly attributable or associated offsets in revenue and expenses as required by paragraph (a) of subsection 4 of NRS 704.110.

     4. An applicant may, but is not required to, elect to file:

     (a) A certification pursuant to subsection 3 of NRS 704.110;

     (b) A statement of expected changes in circumstances pursuant to subsection 4 of NRS 704.110; or

     (c) Both a certification and a statement of expected changes in circumstances pursuant to paragraphs (a) and (b).

     5. If an applicant elects to file both a certification pursuant to subsection 3 of NRS 704.110 and a statement of expected changes in circumstances pursuant to subsection 4 of NRS 704.110, the applicant must:

     (a) Comply with the requirements described in subsections 2 and 3; and

     (b) Include in each filing a separate column or columns showing the subtotals for each adjusted amount.

     6. Until the utility has submitted a completed application, its application will not be considered by the Commission.

     (Added to NAC by Pub. Service Comm’n, eff. 10-25-95; A by Pub. Utilities Comm’n by R136-07, 1-30-2008; R036-09, 11-25-2009)