South Dakota Administrative Code

20:10:13:41. Comparison of sales, services, and revenues. The application for a rate increase shall include an analysis of sales and services and statements comparing the test year revenues from the rate schedules proposed to be superseded or supplemented and the proposed changed…

20:10:13:42. Comparison of rates. A comparison of the proposed rates with other rates of the filing public utility for similar sales or services shall be included in the application for a rate increase. Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151, 12 SDR 155, effective J…

20:10:13:43. Cost of service under the new rates. The initial application for a rate increase under this chapter shall include a cost of service study by customer class of service, by rate classification, if so ordered, or other appropriate categorization showing revenues, costs,…

20:10:13:44. Analysis of system costs for a 12-month historical test year. The statement of the cost of service shall contain an analysis of system costs as reflected on the filing utility's books for a test period consisting of 12 months of actual experience ending no earlier th…

20:10:13:45. Reference data to be filed. If any of the data required by § 20:10:13:44 are submitted by reference, copies of the referenced data shall be provided to the commission within 15 days of the request for such data made by the commission staff or an intervener or custome…

20:10:13:46. Other data relied on to be filed. If the public utility has relied on supporting data other than that in statements A through R, such other data, appropriately identified and separately stated, shall be submitted in addition to the data required by statements A throu…

20:10:13:47. Working papers to be filed. In the statements described in §§ 20:10:13:51 to 20:10:13:102, inclusive, certain items are designated as "working papers". Seven sets of such working papers shall be filed at the time the statements A through R are filed with the commissi…

20:10:13:48. Federal energy regulatory commission's uniform system of accounts to be generally followed. All statements, schedules, and working papers shall be prepared in accordance with the classifications set forth in the commission's orders and in the FERC's uniform systems o…

20:10:13:49. Working papers sufficient to support the filing shall be available on commission request. Any utility filing a rate increase shall be responsible for preparing prior to filing, and for maintaining after filing, work papers sufficient to support the filing. Any reques…

20:10:13:50. Attestation by chief accounting officer or other authorized accounting representative. The statement of the cost of service shall include an affidavit executed by the chief accounting officer or other authorized accounting representative of the filing public utility …

20:10:13:51. Statement A -- Balance sheet. Statement A shall include balance sheets in the form prescribed in the FERC's uniform systems of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), and in any other form if ordered by the com…

20:10:13:52. Statement B -- Income statements. Statement B shall include income statements in the form prescribed by the FERC's uniform systems of accounts for public utilities and licensees or for gas companies, 18 C.F.R. 101 (April 1, 1985), and in any other form if ordered by …

20:10:13:53. Statement C -- Earned surplus statements. Statement C shall include earned surplus statements for the test period showing debits and credits according to descriptive captions, the balance as of the beginning and the end of the test period and the most recently availa…

20:10:13:54. Statement D -- Cost of plant. Statement D shall include a statement showing in summary form the accounts of electric or gas utility plant classified by accounts 101, 102, 103, 104, 105, 106, 107, 118 as of the beginning of the 12 months of the test period, and the bo…

20:10:13:55. Schedule D-1 -- Detailed plant accounts. Schedule D-1 shall include the amounts by detail plant accounts in columnar form similar to statement D for each of the above accounts prescribed by the FERC's uniform systems of accounts for public utilities and licensees or …

20:10:13:56. Schedule D-2 -- Plant addition and retirement for test period. Schedule D-2 shall show major plant addition and retirement projects for the test period, brief descriptions thereof, approximate dates of commercial operation or retirement from service, and cost. Source…

20:10:13:57. Schedule D-3 -- Working papers showing plant accounts on average basis for test period. Schedule D-3 shall show the 12 average monthly book balances during the 12 months in the test period for each detailed plant account, each subtotal of the functional classificatio…

20:10:13:58. Schedule D-4 -- Plant account working papers for previous years. Schedule D-4 shall include a summary of the following by years with respect to the book changes in plant in service, account 101, for the last five calendar years of the operations of the company or its…

20:10:13:59. Schedule D-5 -- Working papers on capitalizing interest and other overheads during construction. Schedule D-5 shall include a complete statement of the methods and procedures followed in capitalizing interest during construction and other construction overheads, incl…

20:10:13:60. Schedule D-6 -- Changes in intangible plant working papers. Schedule D-6 shall show any significant changes in intangible plant for the last five calendar years, ending during the test year. If any materials required in schedule D-6 have already been submitted to the…

20:10:13:61. Schedule D-7 -- Working papers on plant in service not used and useful. Schedule D-7 shall set forth the cost and description of any plant in service carried on the company's books as utility plant which was not being used in rendering service. Source: 2 SDR 90, effe…

20:10:13:62. Schedule D-8 -- Property records working papers. Schedule D-8 shall set forth a description of the continuing property records maintained by the utility, including methods and procedures used to price retirements, and a list of retirement units used by the company in…

20:10:13:63. Schedule D-9 -- Working papers for plant acquired for which regulatory approval has not been obtained. Schedule D-9 shall set forth any operating units or systems acquired for which regulatory approval of the final accounting has not been obtained. For such acquisiti…

20:10:13:64. Statement E -- Accumulated depreciation. Statement E shall include a statement of the accumulated provision for depreciation by functional classification as of the beginning of each month of the test period and as of the end of the test period. Any claimed adjustment…

20:10:13:65. Schedule E-1 -- Working papers on recorded changes to accumulated depreciation. Schedule E-1 shall include a yearly summary of the book changes in each functional classification set forth in statement E since the date of the last prior review in a rate proceeding or …

20:10:13:66. Schedule E-2 -- Working papers on depreciation and amortization method. Schedule E-2 shall include a description of the methods and procedures followed in depreciating or amortizing plant and recording abandonments by the utility if any policy change has been made ef…

20:10:13:67. Schedule E-3 -- Working papers on allocation of overall accounts. For each allocation of an overall account to obtain the amounts applicable to various functional groups of plant, schedule E-3 shall provide a complete explanation of the method, procedures and signifi…

20:10:13:68. Statement F -- Working capital. Statement F shall show the computation of the working capital claimed as part of the public utility's rate base using averages where appropriate as of the beginning and the end of each month of the test period. The statement shall show…

20:10:13:69. Schedule F-1 -- Monthly balances for materials, supplies, fuel stocks, and prepayments. Schedule F-1 shall set forth monthly balances for materials, supplies, fuel stocks, and prepayments in such detail as to disclose, either by subaccounts regularly maintained on th…

20:10:13:70. Schedule F-2 -- Monthly balances for two years immediately preceding test year. Schedule F-2 shall set forth monthly balances of materials and supplies for two years immediately preceding the test period. Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151, 12 SDR 1…

20:10:13:71. Schedule F-3 -- Data used in computing working capital. Schedule F-3 shall show the computations, cross references, and sources from which the data used in computing claimed working capital is derived. Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151, 12 SDR 155,…

20:10:13:72. Statement G -- Rate of return. Statement G shall show the percentage rate of return claimed, with a brief statement of its basis. The statement shall show the cost of debt capital, preferred stock capital, and the return on the stockholder's equity resulting from the…

20:10:13:73. Statement G -- Debt capital. Statement G 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: (1) Title; (2) Date of iss…

20:10:13:74. Statement G -- Preferred stock capital. Statement G 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: (1)…

20:10:13:75. Statement G -- Common stock capital. Statement G shall also show for each sale of common stock during the five-year period preceding the most recently available balance sheet: (1) Number of shares sold; (2) Gross proceeds at offering price; (3) Underwriters' discount…

20:10:13:76. Schedule G-1 -- Stock dividends, stock splits or changes in par or stated value. Schedule G-1 shall show any stock dividends, stock splits or changes in par or stated value during the five-year period preceding the date of the most recently available balance sheet an…

20:10:13:77. Schedule G-2 -- Common stock information. Schedule G-2 shall show the following information on outstanding common stock for the 5 calendar years preceding the end of the test period and by months for the 12-month test period: (1) Average number of shares outstanding;…

20:10:13:78. Schedule G-3 -- Reacquisition of bonds or preferred 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 G-3, including: (1) Title or series; (2) Principal amounts or par value …

20:10:13:79. Schedule G-4 -- Earnings per share for claimed rate of return. Schedule G-4 shall show the earnings per share of common stock which the claimed rate of return would yield and the basis upon which it is determined. Source: 2 SDR 90, effective July 7, 1976; 12 SDR 151,…

20:10:13:80. Statement H -- Operating and maintenance expenses. Statement H shall show the electric or gas operation and maintenance expenses according to each account of the FERC's uniform systems of accounts for public utilities and licensees or for gas companies. The expenses …

20:10:13:81. Schedule H-1 -- Adjustments to operating and maintenance expenses. Schedule H-1 shall show the 12 months of actual test period experience and the claimed adjustments thereto, if any, by functional classifications. It shall also show the separate amounts for labor and…

20:10:13:82. Schedule H-2 -- Cost of power and gas. Schedule H-2 shall show the total annual cost of power or gas purchased for the 12 months test period of actual experience, the claimed adjustments, if any, and the total adjusted cost for the test period detailed by contract or…

20:10:13:83. Schedule H-3 -- Working papers for listed expense accounts. With respect to the following listed expense accounts, schedule H-3 shall be furnished as designated for the 12 months of the test period and for claimed adjustments. This schedule shall include analytical d…

20:10:13:84. Schedule H-4 -- Working papers for interdepartmental transactions. If the expense accounts contain charges or credits from associated companies or nonutility departments of the utility, schedule H-4 shall be submitted for each such associated company or nonutility de…

20:10:13:85. Statement I -- Operating revenues. Statement I shall show the operating revenues from sales of electricity, gas and other sources classified in accordance with the commission's orders and with the operating revenue accounts prescribed by the FERC's uniform systems of…

20:10:13:86. Statement J -- Depreciation expense. Statement J shall show for the test period depreciation expense by functional classification. These expenses shall be shown in separate columns as follows: (1) Expenses for the test period per books; (2) Claimed adjustments, if an…

20:10:13:87. Schedule J-1 -- Expense charged other than prescribed depreciation. Schedule J-1 shall be included in support of statement J as a reconciliation of the aggregate investment in electric or gas plant shown in statement D, and the expense thereon charged in the first in…

20:10:13:88. Statement K -- Income taxes. Statement K shall show for the test period income taxes computed on the basis of the rate of return claimed applied to the overall utility rate base and separated between federal and state taxes. If the rate base claimed includes adjustme…

20:10:13:89. Schedule K-1 -- Working papers for federal income taxes. In support of federal income taxes, the utility shall submit a complete reconciliation of the book net income with taxable net income as reported to the federal Internal Revenue Service for the most recent year…

20:10:13:90. Schedule K-2 -- Differences in book and tax depreciation. If tax depreciation differs from book depreciation, the utility shall file schedule K-2 showing the computation of the tax depreciation which will indicate the differences between book and tax depreciation on …