UTILITY DIVISION

38.5.170 WORKING PAPERS FOR FEDERAL INCOME TAXES In support of federal income taxes, the utility shall submit a reconciliation of the book net income with taxable net income as reported to the federal Internal Revenue Service for the most recent year for which a tax return was fi…

38.5.1701 DEFINITION As defined in the Public Utility Regulatory Policies Act of 1978, and for purposes of this rule: "Automatic adjustment clause" means a provision of a rate schedule which provides for increases or decreases (or both) , without prior hearing, in rates reflectin…

38.5.1702 AUTOMATIC ADJUSTMENT CLAUSES PROHIBITED Section 69-3-303 , MCA, which requires notice and public hearing before the commission may approve increases in utility rates of general applicability, prohibits the use of automatic adjustment clauses. It is the policy of the Mon…

38.5.171 DIFFERENCES IN BOOK AND TAX DEPRECIATION Where tax depreciation differs from book depreciation, the utility shall file work papers showing the computation of the tax depreciation which will indicate the differences between book and tax depreciation. Authorizing statute(s…

38.5.172 WORKING PAPERS FOR CLAIMED ALLOWANCES FOR STATE OR PROVINCIAL INCOME TAXES In support of the claimed allowances for income taxes accrued for state governments or Canadian provinces, the utility shall submit work papers showing the income tax accrued for each state or pro…

38.5.173 STATEMENT K -- OTHER TAXES For the test period, other taxes shall be classified under appropriate headings of federal, state and local, with appropriate subclassifications showing kind of taxes. The statement shall show separately, by columns, the following: Tax expense …

38.5.174 WORKING PAPERS FOR ADJUSTED TAXES Working papers shall show computations of adjusted taxes claimed in Statement K. Authorizing statute(s): Sec. 69-3-103, MCA Implementing statute(s): Sec. 69-2-101, MCA History: NEW, Eff. 7/5/77.

38.5.175 OVERALL COST OF SERVICE Working papers shall show for the test period the overall cost of service per books for the filing public utility's utility operations during the test period, including allowances for return and income taxes based upon the rate of return claimed, …

38.5.176 STATEMENT L -- ALLOCATED COST OF SERVICE (ACOS) Statement L shall present the cost of service results in detail for every customer class. Written testimony shall describe the development of these cost of service results. Included shall be the following: A general discuss…

38.5.177 STATEMENT M -- RATE DESIGN Written testimony shall describe the development and results, and provide supporting workpapers for each customer class rate design. Included shall be a general discussion of the purpose of the filing with the overall goals and objectives of th…

38.5.178 DERIVATION OF INCRRASED RATES (IS HEREBY REPEALED) Authorizing statute(s): Sec. 69-3-103, MCA Implementing statute(s): Sec. 69-2-101, MCA History: NEW, Eff. 7/5/77; REP, 1993 MAR p. 1669, Eff. 7/30/93.

38.5.179 STATEMENT N -- DESCRIPTION OF UTILITY OPERATIONS Statement N shall include a description of the utility's area and diversity of operations and a breakdown of sales between jurisdictional and nonjurisdictional operations. Authorizing statute(s): Sec. 69-3-103, MCA Impleme…

38.5.180 WORK PAPERS -- PURCHASES FROM AFFILIATED COMPANIES If any of the preceding statements cover major purchases or major transfers from an affiliate that is not regulated as to price, the applicant shall submit an explanation of the price associated with the purchases or tra…

38.5.1801 PURPOSE AND OBJECT OF RULES (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3064, Eff. 5/15/81; REP, 1987 MAR p. 2161, Eff. 11/28/…

38.5.1802 DEFINITIONS (IS HEREBY REPEALED) ) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3064, Eff. 5/15/81; REP, 1987 MAR p. 2161, Eff. 11/28/87.

38.5.1803 PROHIBITIONS (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3064, Eff. 5/15/81; REP, 1987 MAR p. 2161, Eff. 11/28/87.

38.5.1804 EXEMPTIONS (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3065, Eff. 5/15/81; REP, 1987 MAR p. 2161, Eff. 11/28/87.

38.5.1805 EXEMPTIONS BASED ON HISTORICAL SIGNIFICANCE (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3066, Eff. 5/15/81; REP, 1987 MAR p. 2…

38.5.1806 EXEMPTIONS BASED ON MEMORIAL LIGHTING (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): . 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3066, Eff. 5/15/81; REP, 1987 MAR p. 2161, Eff. …

38.5.1807 EXEMPTIONS BASED ON COMMERCIAL LIGHTING OF TRADITIONAL SIGNIFICANCE (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3067, Eff. 5/1…

38.5.1808 EXEMPTION BASED ON SAFETY OF PERSONS AND PROPERTY (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3067, Eff. 5/15/81; REP, 1987 MA…

38.5.1809 TEMPORARY EXEMPTION BASED ON TIME NEEDED TO INSTALL SUBSTITUTE LIGHTING (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3068, Eff.…

38.5.181 DUPLICATION OF TESTIMONY AND REQUIRED INFORMATION To the extent that testimony and exhibits required to be filed pursuant to ARM 38.5.181 duplicate information required to be submitted pursuant to ARM 38.5.101 to 38.5.180, inclusive, such information need only be submitt…

38.5.1810 EXEMPTION BASED ON SUBSTANTIAL EXPENSE (IS HEREBY REPEALED) Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3068, Eff. 5/15/81; REP, 1987 MAR p. 2161, …

38.5.1811 EXEMPTION BASED ON THE PUBLIC INTEREST (IS HEREBY REPEALED) NEXT PAGE 38-687 Authorizing statute(s): Secs. 69-3-101, 69-3-102, 69-3-103(1) and 69-3-106, MCA Implementing statute(s): Secs. 69-3-102 and 69-3-103(1), MCA History: NEW, 1980 MAR p. 3068, Eff. 5/15/81; REP, 1…

38.5.182 TESTIMONY AND EXHIBITS A utility filing for an increase in rates and charges shall be prepared to go forward at a hearing on reasonable notice on the data, testimony and exhibits which have been submitted pursuant to these rules and sustain the burden of proof of establi…

38.5.183 COMMISSION MAY SEEK SPECIFIC COST DATA If a rate schedule required to be on file with this Commission is not required to be supported by cost of service data as set forth in these rules, but such data may be needed for commission analysis, these rules contemplate that ea…

38.5.184 DEFICIENT FILINGS The Commission shall, within 30 days of filing by the utility of an application for rate increases, notify the utility of any failure of the application to comply with requirements of these rules. The notice shall specify the deficiencies and grant the …

38.5.190 STATEMENT O -- PICTORIAL EXHIBIT REQUIREMENTS Applicant utilities that submit information in accordance with the minimum rate case filing standards for electric, gas and private water utilities shall provide pictorial exhibits, as defined below, for those items which aff…

38.5.1901 DEFINITIONS For purposes of these rules, the following definitions apply: "Avoided costs" is defined as provided in 18 CFR 292.101(b)(6). "Cogeneration facility" is defined as provided in 18 CFR 292.202(c). "Commission" means the Montana Public Service Commission. "FERC…

38.5.1902 GENERAL PROVISIONS Any qualifying facility is eligible to participate, under these rules, in arrangements for purchases and sales of electric power with electric utilities regulated by the Commission. Any qualifying facility in Montanathat produces electric energy or ca…

38.5.1903 OBLIGATIONS OF UTILITIES TO QUALIFYING FACILITIES Each utility shall purchase any energy and capacity made available by a qualifying facility, except that a utility is not obligated to make purchases from an interconnected qualifying facility: during system emergencies …

38.5.1904 OBLIGATIONS OF QUALIFYING FACILITIES TO UTILITIES A qualifying facility shall specify in its contract with a utility the nature of the purchases undertaken in the contract, including: The technology used in the production of energy or capacity by the qualifying facility…

38.5.1905 RATES FOR PURCHASES Each utility shall purchase available power from any qualifying facility at: the standard rate determined by the Commission to be appropriate for the utility; the rate determined following a petition pursuant to 69-3-603, MCA; or at the rate which is…

38.5.1906 RATES FOR SALES Each utility shall sell power delivered to a qualifying facility under the terms of the contract at the same rate applicable to the utility's nongenerating customers belonging to the same class as the qualifying facility or having similar load or other c…

38.5.1907 OPERATING SAFETY PROVISIONS Each qualifying facility shall, in the design, installation, interconnection, maintenance, and operation of the facility, comply with the requirements of the National Electrical Safety Code, as incorporated by reference in ARM 38.5.1010. Each…

38.5.1908 INFORMATION TO BE PROVIDED TO THE COMMISSION Pursuant to initial contact with a potential qualifying facility, each utility shall provide the Commission with oneelectronic copy of the utility's initial written response. No later than July 1 of each even-numbered year, e…

38.5.1909 CREATION OF A LEGALLY ENFORCEABLE OBLIGATION For a proposed, qualifying facility that has not achieved commercial operation, a legally enforceable obligation is created whena qualifying facility has demonstrated, based on objective and reasonable criteria, commercial vi…

38.5.1910 ACCESS TO AVOIDED COST DATA AND MODELING Upon a request from a qualifying facility, a utility shall providethe information required by ARM 38.5.1908(2). The utility must provide an initial avoided cost calculation within 21 days of receipt of a qualifying facility's res…

38.5.1911 INCORPORATION OF FEDERAL RULES The Commission adopts and incorporates by reference 18 CFR, Part 292, as effective August 5, 2022, which sets forth general requirements and criteria for cogeneration and small power production facilities which are eligible for considerati…

38.5.1912 VOLUNTARY MEDIATION Before the filing of a petition, a utility and qualifying facility may mutually agree to request voluntary mediation through a Commission-appointed mediator. The utility and qualifying facility must equally share the cost of any contracted mediator. …

38.5.194 APPLICATION FOR ALLOCATED COST OF SERVICE AND RATE DESIGN CHANGES Applications for allocated cost of service and rate design changes shall include the material required in ARM 38.5.103, 38.5.104, 38.5.109, 38.5.176 and 38.5.177, minimally. Each allocated cost of service …

38.5.195 POST-FILING CONFERENCE FOR ALLOCATED COST OF SERVICE AND RATE DESIGN APPLICATIONS Within 20 days after receipt of an application for allocated cost of service and rate design changes, the commission may, on its own motion or upon petition by any party, request the utilit…

38.5.2001 GOAL AND POLICY (REPEALED) Authorizing statute(s): 69-3-103, 69-3-1204, 69-8-1006, MCA Implementing statute(s): 69-3-102, 69-3-106(1), 69-3-201, 69-3-1202, 69-8-1004, 69-8-1005, MCA History: NEW, 1992 MAR p. 2764, Eff. 12/25/92; AMD, 2006 MAR p. 1461, Eff. 6/2/06; REP, …

38.5.2002 DEFINITIONS (REPEALED) Authorizing statute(s): 69-3-103, MCA Implementing statute(s): 69-3-102, 69-3-106(1), 69-3-201, MCA, ARM 38.5.2001 History: NEW, 1992 MAR p. 2764, Eff. 12/25/92; REP, 2023 MAR p. 21, Eff. 1/14/23.

38.5.2003 ENVIRONMENTAL EXTERNALITIES (REPEALED) Authorizing statute(s): 69-3-103, MCA Implementing statute(s): 69-3-102, 69-3-106(1), 69-3-201, MCA, ARM 38.5.2001 History: NEW, 1992 MAR p. 2764, Eff. 12/25/92; REP, 2023 MAR p. 21, Eff. 1/14/23.

38.5.2004 UNCERTAINTY AND RISK (REPEALED) Authorizing statute(s): 69-3-103, MCA Implementing statute(s): 69-3-102, 69-3-106(1), 69-3-201, MCA, ARM 38.5.2001 History: NEW, 1992 MAR p. 2764, Eff. 12/25/92; REP, 2023 MAR p. 21, Eff. 1/14/23.

38.5.2005 INITIAL RESOURCE SCREENING (REPEALED) Authorizing statute(s): 69-3-103, MCA Implementing statute(s): 69-3-102, 69-3-106(1), 69-3-201, MCA, ARM 38.5.2001 History: NEW, 1992 MAR p. 2764, Eff. 12/25/92; REP, 2023 MAR p. 21, Eff. 1/14/23.

38.5.2006 OPTIMIZATION OF SUPPLY AND DEMAND-SIDE RESOURCES (REPEALED) Authorizing statute(s): 69-3-103, MCA Implementing statute(s): 69-3-102, 69-3-106(1), 69-3-201, MCA, ARM 38.5.2001 History: NEW, 1992 MAR p. 2764, Eff. 12/25/92; REP, 2023 MAR p. 21, Eff. 1/14/23.

38.5.2007 LEAST COST RESOURCE PLANS (REPEALED) Authorizing statute(s): 69-3-103, MCA Implementing statute(s): 69-3-102, 69-3-106(1), 69-3-201, MCA, ARM 38.5.2001 History: NEW, 1992 MAR p. 2764, Eff. 12/25/92; REP, 2023 MAR p. 21, Eff. 1/14/23.