GroundRules
20VAC5-201-110: Schedules 24 through 28 and 40 and exhibits for Chapter 201
Where this section sits in the code
- Title 20. Public Utilities And Telecommunications
- Agency 5. State Corporation Commission
- Chapter 201. Rules Governing Utility Rate Applications and Annual Informational Filings of Investor-owned Water Utilities
The following schedules and exhibits are to be used in conjunction with this chapter.
COMPANY NAME
RATE BASE STATEMENT REFLECTING RATEMAKING ADJUSTMENTS AS OF --/--/--
Exhibit No.:
Witness:
Schedule 24
(1)
(2)
(3)
LINE NO.
Per Books Virginia Juris. Cost of Service
Ratemaking Adjustments
Virginia Jurisdictional Cost of Service after Adjustments
(1)+(2)
1
ALLOWANCE FOR WORKING CAPITAL
2
MATERIAL AND SUPPLIES
3
CASH WORKING CAPITAL (LEAD LAG STUDY)
4
DEFERRED FUEL/DEFERRED GAS NET OF FIT
5
OTHER WORKING CAPITAL
6
TOTAL ALLOWANCE FOR WORKING CAPITAL
7
NET UTILITY PLANT
8
UTILITY PLANT IN SERVICE
9
ACQUISITION ADJUSTMENT
10
CONSTRUCTION WORK IN PROGRESS
11
PLANT HELD FOR FUTURE USE
12
LESS:
ACCUMULATED PROVISION FOR DEPRECIATION
13
AND AMORTIZATION
14
CUSTOMER ADVANCES FOR CONSTRUCTION
15
TOTAL NET UTILITY PLANT
16
RATE BASE DEDUCTIONS
17
CUSTOMER DEPOSITS
18
SUPPLIER REFUNDS
19
ACCUMULATED DEFERRED INCOME TAXES
20
OTHER COST FREE CAPITAL
21
TOTAL RATE BASE DEDUCTIONS
22
TOTAL RATE BASE
Notes:
Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 23 Column (4) and shall exclude Rate Adjustment Clauses.
Column (1) amounts for utilities not subject to § 56-585.1 of the Code of Virginia shall come from Schedule 22 Column (3).
COMPANY NAME
DETAIL OF RATEMAKING ADJUSTMENTS
REFLECTED IN COL. (--) OF SCHEDULES -- AND --
Exhibit No.: __
Witness:___
Schedule 25
ADJ. NO.
ADJUSTMENT
AMOUNT
INCOME ADJUSTMENTS
OPERATING REVENUE ADJUSTMENTS
OPERATION AND MAINTENANCE EXPENSE ADJUSTMENTS
DEPRECIATION EXPENSE ADJUSTMENTS
INCOME TAX ADJUSTMENTS
TAXES OTHER THAN INCOME ADJUSTMENTS
GAIN ON PROPERTY DISPOSITION ADJUSTMENTS
CHARITABLE DONATION ADJUSTMENTS
OTHER INTEREST EXPENSE/(INCOME) ADJUSTMENTS
INTEREST EXPENSE ADJUSTMENTS
PREFERRED DIVIDENDS ADJUSTMENTS
JDC CAPITAL EXPENSE ADJUSTMENTS
ALLOWANCE FOR WORKING CAPITAL ADJUSTMENTS
ELECTRIC PLANT IN SERVICE ADJUSTMENTS
PLANT HELD FOR FUTURE USE ADJUSTMENTS
CONSTRUCTION WORK IN PROGRESS ADJUSTMENTS
ACCUMULATED DEPRECIATION AND AMORTIZATION ADJUSTMENTS
OTHER RATE BASE DEDUCTIONS ADJUSTMENTS
COMMON EQUITY CAPITAL
COMPANY NAME
REVENUE REQUIREMENT RECONCILIATION
Schedule 26
Revenue Requirement
Per Books Revenue Deficiency
Capital Structure Changes
Rate Base Update
Other Rate Base Adjustments
Payroll, Benefits and Payroll Taxes
Other Business and Affiliate Charges
Storm Damage
Decommissioning
Other Revenue Adjustments
Other Miscellaneous Adjustments
Company Proposed Revenue Requirement
Note: The topics or subjects listed above are included for illustrative purposes. Applicant's schedule should include company specific topics/subjects.
FOR ILLUSTRATIVE PURPOSES ONLY
COMPANY NAME
REVENUE REQUIREMENT RECONCILIATION
Supporting Schedule
Supporting Schedule 26
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Amounts
Net of Tax Overall Cost of Capital
Required AOI
(1)*(2)
1-Fit Rate
Subtotal
(3)*(4)
Gross-up Factor
Revenue Requirement
(5)/(6)
Per Books Revenue Deficiency
Capital Structure Items:
ROE from 11.5% to 10.5% (midpoint of range)
Capital Structure Changes
Total Capital Structure Charges
Rate Base Update:
Rate Base Update
Customer Growth
Late Payment Revenues
Depreciation Expense
Property Tax Expense
Liberalized Depreciation
Liberalized Depreciation - New Rates
Clover Allocation Factor
Accumulated Depreciation - Current Rates
Total Rate Base Update
Other Rate Base Adjustments:
Deferred Fuel at 100%
Contra-AFC Connection
Cash Working Capital on Sch. D and E
Total other Rate Base Adjustments
Payroll, Benefits and Payroll Taxes:
Employee Payroll
Fringe Benefits
Incentive Pay
OPEB Expense
Payroll Taxes
Total Payroll, Benefits and Payroll Taxes
Storm Damage:
Storm Damage Expense & Related OT
Storm Damage Payroll Taxes
Total Storm Damage
Other Revenue Adjustments:
Transmission Service Revenues
Wholesale Contract Renegotiations
Total Other Revenue Adjustments
Other Miscellaneous Adjustments
FIT on per books JDC
FIT on other Interest and Preferred Dividends
Computer Leases
Obsolete Inventory Amortization
Nonoperating Expenses
Fuel Handling Expense
West Virginia State Income Taxes
Interest on Customer Deposits
Advertising Expense
Miscellaneous
Charitable Donations
Total Other Miscellaneous Adjustments
Company Proposed Revenue Requirement
COMPANY NAME
LEAD/LAG CASH WORKING CAPITAL CALCULATION - ADJUSTED
FOR THE YEAR ENDED --/--/--
SUPPORTING COLUMN -- OF SCHEDULE --
Exhibit No.:____
Witness:_______
Schedule 27
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
Virginia Juris. Per Books Amounts
Rulemaking Adjustments
Amounts After Adj.
Average Daily Amount
Expense (Lead)/Lag Days
Revenue Lag
Net (Lead)/Lag Days
Working Capital (Provided)/ Required
OPERATING EXPENSES
O&M Expenses:
Account # - Fuel Clause
Account # - Fuel Clause
Account # - Fuel Clause
Account # - Deferred Fuel
Payroll Expense
Benefits and Pension Expense
OPEB Expense
Regulatory Asset Amortization Expense
Uncollectible Expense
Stores Issues
Stored Undistributed
Accrued Vacation Expense
Prepaid Insurance Amortization Expense
Worker's Compensation Expense
Directors' Deferred Compensation Exp.
Storm Damage Expense
Transition Cost Expense
Restructuring Expense
Contingent Liabilities
Other O&M Expenses
Depreciation Expense:
Depreciation Expense
Amortization Expense
Amortization Expense
Amortization of Regulatory Assets
Federal Income Taxes:
Current
Deferred
DFIT on items excluded from Rate Base
Deferred ITC
State Income Tax Expense
Taxes Other Than Income:
Property Tax Expense
Valuation Tax Expense
Business and Occupation Tax Expense
Payroll Tax Expense
Other Taxes
AFUDC
Gain/Loss of Disposition of Property
Charitable Donations
Interest on Customer Deposits
Other Expense/Income (A-t-l)
Other Income/Expense (B-t-l)
Interest Expense
Preferred Dividends
JDC Expense
Income Available for Common Equity
Totals
Plus: Customer Utility Taxes
BALANCE SHEET ITEMS
TOTAL CASH WORKING CAPITAL
COMPANY NAME
BALANCE SHEET ANALYSIS – ADJUSTED
AS OF --/--/--
Exhibit No.:
Witness:___
Schedule 28
First Month
Second Month
Third Month
Fourth Month
Fifth Month
Sixth Month
Seventh Month
Eighth Month
Ninth Month
Tenth Month
Eleventh Month
Twelfth Month
Thirteen Month Average
Additional Uses of Cash Working Capital
Account
Number
Account Title
Individual Uses of Cash Working Capital
Individual Uses of Cash Working Capital
Individual Uses of Cash Working Capital
Individual Uses of Cash Working Capital
Total Additional Uses of Average Cash Working Capital
Additional Sources of Average Cash Working Capital
Account
Number
Account Title
Thirteen Month Average
Individual Sources of Cash Working Capital
Individual Sources of Cash Working Capital
Individual Sources of Cash Working Capital
Individual Sources of Cash Working Capital
Total Additional Sources of Cash Working Capital
Net (Source)/Use of Cash Working Capital
COMPANY NAME
JURISDICTIONAL COST OF SERVICE STUDY
(METHODOLOGY) COST ALLOCATION STUDY
CASE NO. PUE------
Exhibit No.:
Witness:___
Schedule 40 A and B
(1)
(2)
(3)
Line No.
Description
Total System
Virginia Non-Juris.
Virginia Per Books Amount
(1)-(2)
10
Operating Revenues
20
30
Operating and Maintenance Expense
40
Depreciation Expense
50
Amortization
60
Federal Income Taxes
70
State Income Taxes
80
Taxes Other than Income
90
100
Total Operating and Maintenance Expense
110
120
Net Operating Income
130
140
Adjustments to Operating Income
150
160
Add:
AFUDC
170
Less:
Charitable Donations
180
Interest Exp. - Customer Dep.
190
200
Adjusted Net Operating Income
210
220
Rate Base
230
240
ROR Earned on Rate Base
COMPANY NAME
CLASS COST OF SERVICE STUDY (METHODOLOGY) COST ALLOCATION STUDY
CASE NO. PUE------
Exhibit No.:
Witness:
Schedule 40C
(1)
(2)
(3)
(4)
(5)
(6)
(7)
Line No.
Description
Virginia Juris.
Class
Class
Class
Class
Class
Allocation Basis
10
Operating Revenues
20
30
Operating Expense
40
Depreciation Expense
50
Amortization
60
Federal Income Taxes
70
State Income Taxes
80
Taxes Other than Income
90
100
Total Operating and Maintenance Expense
110
120
Net Operating Income
130
140
Adjustments to Operating Income
150
160
Add:
AFUDC
170
Less:
Charitable Donations
180
Interest Exp. - Customer Dep.
190
200
Adjusted Net Operating Income
210
220
Rate Base
230
240
ROR Earned on Rate Base
Collected 2026-09-14T04:53:24Z. Source file · JSON