Montana Administrative Code

38.5.141 STATEMENT E -- WORKING CAPITAL Statement E shall show the computation of the working capital claimed as part of the public utility's rate base using averages. The statement shall show the respective components of the claimed working capital and shall be in such detail as…

38.5.1410 TERMINATION OF SERVICE DURING WINTER MONTHS During the period November 1st to April 1st and on any day when the reported ambient air temperature at 8:00 a.m. is at or below freezing or if the U.S. Weather Service forecasts a snowstorm or freezing temperatures for the su…

38.5.1411 MEDICAL EXCEPTIONS Except as provided herein‚ service may not be terminated to a residence where a licensed health care professional certifies to the utility that the absence of service will aggravate an existing medical condition which would threaten the health of any …

38.5.1412 TIME OF TERMINATION Service shall not be discontinued on a day, or a day immediately preceding a day, when the services of the utility are not available to the general public for the purpose of reconnecting terminated service. Service may be terminated only between the …

38.5.1413 METHOD OF TERMINATION Actual termination may not take place until one day after personal or telephone notice or, in the alternative, one business day after notice has been posted in a place conspicuous to the customer when the customer was not contacted personally or by…

38.5.1414 THIRD-PARTY NOTIFICATION If a customer designates a third person to receive customer notifications of termination of service, the utility shall forward a duplicate of such notices to the designated third party. The third party so notified will not be liable for the acco…

38.5.1415 PAYMENT ARRANGEMENTS When a customer cannot pay a bill in full, the utility may continue to serve the customer if the customer and the utility can agree on a reasonable portion of the outstanding bill to be paid immediately, and the manner in which the balance of the ou…

38.5.1416 IDENTIFICATION OF LANDLORD CUSTOMERS Utilities shall determine, prior to termination, whether the residence subject to termination is occupied by a tenant. Authorizing statute(s): Sec. 69-3-103, MCA Implementing statute(s): Sec. 69-3-102, MCA History: NEW, 1980 MAR p. 6…

38.5.1417 NOTICE TO COMMISSION OF TERMINATIONS AFFECTING TENANTS Notwithstanding anything contained elsewhere in these rules, prior to any termination for nonpayment which would affect tenants, the utility shall notify the Commission in writing of the proposed termination. Upon n…

38.5.1418 EXEMPTIONS If hardships result from the application of any of these termination rules, or if unusual difficulty is involved in complying with any of these rules, application may be made by any utility to the Commission for permanent or temporary exemption from its provi…

38.5.142 BALANCES FOR MATERIALS, SUPPLIES, FUEL STOCKS Working papers shall set forth balances at the beginning and end of the test period for materials, supplies, and fuel stocks in such detail as to disclose, either by subaccounts regularly maintained on the books or by analysi…

38.5.143 DATA USED IN COMPUTING WORKING CAPITAL Working papers shall show the computations, crossreferences and sources from which the data used in computing claimed working capital is derived. Authorizing statute(s): Sec. 69-3-103, MCA Implementing statute(s): Sec. 69-2-101, MCA…

38.5.146 STATEMENT F -- RATE OF RETURN Statement F shall show the percentage rate of return claimed. The statement shall show the cost of debt capital, preferred stock capital and the return on the stockholder's equity resulting from the overall rate of return claimed, based upon…

38.5.147 DEBT CAPITAL Statement F shall also show the weighted average cost of debt capital based upon the following data for each class and series of long-term debt outstanding according to the most recently available balance sheet: Title; Date of issuance and date of maturity; …

38.5.148 PREFERRED STOCK CAPITAL Statement F shall also show the weighted average cost of preferred stock capital based upon the following data for each class and series of preferred stock outstanding according to the most recently available balance sheet: Title; Date of issuance…

38.5.149 COMMON STOCK CAPITAL WORKING PAPERS Working papers shall show for each sale of common stock during the five year period preceding the most recently available balance sheet: Number of shares sold; Gross proceeds at offering price; Underwriters' discount or commission; Pro…

38.5.150 WORKING PAPERS -- STOCK DIVIDENDS, STOCK SPLITS OR CHANGES IN PAR OR STATED VALUE Working papers shall include information respecting any stock dividends, stock splits or changes in par or stated value during five-year period preceding the date of the most recently avail…

38.5.1501 EXISTING RATE INFORMATION Each electric utility shall transmit to each of its consumers a clear and concise statement containing the existing rate schedule applicable to such consumer. The statement of existing applicable rate schedule shall be sent at least once each y…

38.5.1502 PROPOSED RATE CHANGES INFORMATION (IS HEREBY REPEALED) Authorizing statute(s): Secs. 2-4-303 and 69-3-103, MCA Implementing statute(s): Sec. 69-3-102, MCA History: NEW, 1980 MAR p. 2497, Eff. 8/29/80; REP, 1998 MAR p. 2968, Eff. 11/6/98.

38.5.1503 OPTIONAL OR ALTERNATIVE RATE INFORMATION Within 60 days of any establishment of optional or alternative rate schedules, and annually thereafter, the utility shall furnish each consumer who may be affected by them, a summary of the applicable rate schedules, together wit…

38.5.1504 INDIVIDUAL CONSUMPTION INFORMATION Each electric utility, upon request of a consumer, shall deliver to the consumer a clear and concise written summary of the actual consumption of electric energy by the consumer during each billing period of the previous 12 months if s…

38.5.1505 INFORMATION TO BE KEPT IN UTILITY OFFICES Each electric utility shall keep on file in every office of the utility where payments are received, copies of its rate schedules and rules and regulations applicable thereto. Reasonable notice shall be given consumers as to whe…

38.5.1506 BILLING DISPUTE INFORMATION Each electric utility shall assign to one or more of its personnel in each of its offices where it transacts business with the public, the duty of hearing, in person, any dispute by a consumer. Such personnel shall consider the consumer's all…

38.5.151 WORKING PAPERS -- COMMON STOCK INFORMATION Working papers shall include the following information on outstanding common stock for the five calendar years preceding the end of the test period and by months for the 12 month test period: Average number of shares outstanding…

38.5.152 SCHEDULE F-1 -- REACQUISITION OF BONDS OR PRE-FERRED STOCK If any bonds or preferred stock have been reacquired by the utility during the 18 months prior to filing, show full details in schedule F-1, including: Title or series; Principal amounts or par value reacquired; …

38.5.156 STATEMENT G -- OPERATING AND MAINTENANCE EXPENSES Statement G shall show the utility's operation and maintenance expenses according to each account of the Uniform Systems of Accounts for public utilities. The expenses shall be shown under appropriate columnar headings as…

38.5.157 WORKING PAPERS -- ADJUSTMENTS TO OPERATING AND MAINTENANCE EXPENSES Working papers shall show the 12 months of actual test period experience and the claimed adjustments there to, if any, by functional classifications. In the event operation and maintenance expenses as pr…

38.5.158 WORKING PAPERS -- COST OF POWER AND GAS Working papers shall show the total annual cost of power or gas purchased for the 12 months test period of actual experience, the claimed adjustments thereof, if any, and the total adjusted cost for the test period detailed by majo…

38.5.159 WORKING PAPERS FOR LISTED EXPENSE ACCOUNTS With respect to the following listed expense accounts, detail shall be furnished as designated for the 12 months of the test period and for claimed adjustments. This shall include analytical details which will clearly disclose f…

38.5.160 WORKING PAPERS FOR INTERDEPARTMENTAL TRANS- ACTIONS If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, submit for each such associated company or nonutility department work papers showing the following: …

38.5.1601 DEFINITIONS For purposes of this rule: "New building" means: any building the construction of which commenced six months after the effective date of these rules; and any existing building in which the replacement of the electrical system is commenced six months after th…

38.5.1602 PROHIBITION OF MASTER METERS All electricity delivered to a new building shall be sold by the electric utility on the basis of individual meter measurement for each occupancy unit, except for: Electricity delivered to hotels, motels, hospitals, dormitories, and other si…

38.5.1603 UTILITIES TO ASSURE COMPLIANCE-APPEAL TO COMMISSION The affected electric utilities shall assure compliance with ARM 38.5.1602 and shall not furnish service to a new building that does not comply with ARM 38.5.1602. If a dispute arises between the utility and the builde…

38.5.164 STATEMENT H -- OPERATING REVENUES Statement H shall show the utility's operating revenues from sales with related units of sales and other operating revenues according to revenue classifications established by the uniform system of accounts. Statement H shall also show, …

38.5.165 STATEMENT I -- DEPRECIATION, DEPLETION AND AMORTIZATION EXPENSE Statement I shall show for the test period depreciation, depletion and amortization expense by functional classification. These expenses shall be shown in separate columns as follows: Expenses for the test p…

38.5.166 WORKING PAPERS -- EXPENSE CHARGED OTHER THAN PRESCRIBED DEPRECIATION, DEPLETION AND AMORTIZATION Working papers shall be included in support of Statement I as a reconciliation of the aggregate investment in utility plant shown in Statement C, and the expense thereon char…

38.5.169 STATEMENT J -- INCOME TAXES Statement J shall show for the test period income taxes computed on the basis of actual taxable income and adjusted taxable income. All tax adjustments shall be completely described and the amounts thereof shown separately. Amounts of deferred…

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…