54-26-602. Accounting requirements -- Service standards.
(1) A large-scale generation provider shall: maintain separate accounting records for all investments, revenues, and expenses associated with large-scale service requests using generally accepted accounting principles; take reasonable measures to ensure costs are properly allocated between large load service and other customers; provide all contracted energy services without reliance on any qualified electric utility, cooperative utility, municipal utility, or other utility except as provided under a large load contract; meet all applicable North American Electric Reliability Corporation standards; and maintain reasonable commercial liability insurance as determined by contract or the commission.
(2) A qualified electric utility shall: maintain separate accounting records for all investments, revenues, and expenses associated with large-scale service requests using generally accepted accounting principles; and take reasonable measures to ensure costs are properly allocated between large load service and other operations.
(3) All revenues and large load incremental costs associated with a large-scale service request shall be excluded from any rate determinations by the commission.
(4) In connection with any rate case or other appropriate proceeding before the commission, a qualified electric utility shall provide: operational data identifying when and to what extent the incremental generation resources identified in a large load contract pursuant to Subsectionwere dispatched to serve large load customers; 54-26-301(3)(f) an identification of the timing, magnitude, and duration of: the qualified electric utility's dispatch of the resources described in Subsection (4)(a); any periods in which large load customers' loads exceeded the dispatch of resources described in Subsection; and (4)(a) any periods in which the dispatch of resources described in Subsection (4)(a) exceeded the large load customers' loads; the method by which costs for the provision of electric service from a qualified electric utility to a large load customer will be excluded from rates paid by retail customers; and any other information the commission requires to ensure that the costs associated with service to a large load customer are excluded from the rates paid for by retail customers.
(5) A qualified electric utility may not be required to publicly disclose specific revenue information from individual large load customers in any proceeding described in Subsection. (4)