{"data":{"id":"us-va/20vac5-201-100","jurisdiction":"us-va","citation":"20VAC5-201-100","heading":"Schedules 15 through 22 and exhibits for Chapter 201","body":"The following schedules and exhibits are to be used in conjunction with this chapter.\n\nCOMPANY NAME\n\nSCHEDULE OF REGULATORY ASSETS\n\nAS OF --/--/--\n\nExhibit No.: ___\n\nWitness: _____\n\nSchedule 15\n\n(1)\n\n(2)\n\n(3)\n\n(4)\n\n(5)\n\n(6)\n\nAccount Number\n\nDescription\n\nStart of Year Date System Amount\n\nYear Juris. Factor\n\nStart of Year Date Juris. Amount\n\nTest Year Amorti-zation Expense\n\nTest Year Accruals\n\nEnd of Year Date Adjusted Amount\n\n_____\n\nIndividual Regulatory Asset\n\n_____\n\nRelated Deferred Income Tax\n\n_____\n\n_____\n\nIndividual Regulatory Asset\n\n_____\n\nRelated Deferred Income Tax\n\n_____\n\n_____\n\nIndividual Regulatory Asset\n\n_____\n\nRelated Deferred Income Tax\n\nTotals\n\nCOMPANY NAME\n\nDETAIL OF REGULATORY ACCOUNTING ADJUSTMENTS\n\nREFLECTED IN COL. (--) OF SCHEDULES -- AND --\n\nExhibit No.: _________\n\nWitness: ___________\n\nSchedule 16\n\nADJ. NO.\n\nADJUSTMENT\n\nAMOUNT\n\nINCOME ADJUSTMENTS\n\nOPERATING REVENUE ADJUSTMENTS\n\nOPERATION AND MAINTENANCE EXPENSE ADJUSTMENTS\n\nDEPRECIATION EXPENSE ADJUSTMENTS\n\nINCOME TAXES ADJUSTMENTS\n\nTAXES OTHER THAN INCOME ADJUSTMENTS\n\nGAIN ON PROPERTY DISPOSITION ADJUSTMENTS\n\nCHARITABLE DONATIONS ADJUSTMENTS\n\nOTHER INTEREST EXPENSE/(INCOME) ADJUSTMENTS\n\nINTEREST EXPENSE ADJUSTMENTS\n\nPREFERRED DIVIDENDS ADJUSTMENTS\n\nJDC CAPITAL EXPENSE ADJUSTMENTS\n\nALLOWANCE FOR WORKING CAPITAL ADJUSTMENTS\n\nELECTRIC PLANT IN SERVICE ADJUSTMENTS\n\nPLANT HELD FOR FUTURE USE ADJUSTMENTS\n\nCONSTRUCTION WORK IN PROGRESS ADJUSTMENTS\n\nACCUMULATED DEPRECIATION AND AMORTIZATION ADJUSTMENTS\n\nOTHER RATE BASE DEDUCTIONS ADJUSTMENTS\n\nCOMMON EQUITY CAPITAL ADJUSTMENTS\n\nCOMPANY NAME\n\nLEAD/LAG CASH WORKING CAPITAL CALCULATION - EARNINGS TEST\n\nFOR THE YEAR ENDED --/--/--\n\nSUPPORTING COLUMN -- OF SCHEDULE --\n\nExhibit No.:____\n\nWitness:_______\n\nSchedule 17\n\n(1)\n\n(2)\n\n(3)\n\n(4)\n\n(5)\n\n(6)\n\n(7)\n\n(8)\n\nVirginia Juris. Per Books Amounts\n\nPer Books Regulatory Accounting Adjustments\n\nAmounts After Adj.\n\nAverage Daily Amount\n\nExpense (Lead)/Lag Days\n\nRevenue Lag\n\nNet (Lead)/Lag Days\n\nWorking Capital (Provided)/\n\nRequired\n\nOPERATING EXPENSES\n\nO\u0026M Expenses:\n\nAccount # - Fuel Clause\n\nAccount # - Fuel Clause\n\nAccount # - Fuel Clause\n\nAccount # - Deferred Fuel\n\nPayroll Expense\n\nBenefits and Pension Expense\n\nOPEB Expense\n\nRegulatory Asset Amortization Expense\n\nUncollectible Expense\n\nStores Issues\n\nStored Undistributed\n\nAccrued Vacation Expense\n\nPrepaid Insurance Amortization Expense\n\nWorker's Compensation Expense\n\nDirectors' Deferred Compensation Exp.\n\nStorm Damage Expense\n\nTransition Cost Expense\n\nRestructuring Expense\n\nContingent Liabilities\n\nOther O\u0026M Expenses\n\nDepreciation Expense:\n\nDepreciation Expense\n\nAmortization Expense\n\nAmortization Expense\n\nAmortization of Regulatory Assets\n\nFederal Income Taxes:\n\nCurrent\n\nDeferred\n\nDFIT on items excluded from Rate Base\n\nDeferred ITC\n\nState Income Tax Expense\n\nTaxes Other Than Income:\n\nProperty Tax Expense\n\nValuation Tax Expense\n\nBusiness and Occupation Tax Expense\n\nPayroll Tax Expense\n\nOther Taxes\n\nAFUDC\n\nGain/Loss of Disposition of Property\n\nCharitable Donations\n\nInterest on Customer Deposits\n\nOther Expense/Income (A-t-l)\n\nOther Income/Expense (B-t-l)\n\nInterest Expense\n\nPreferred Dividends\n\nJDC Expense\n\nIncome Available for Common Equity\n\nTotals\n\nPlus: Customer Utility Taxes\n\nBALANCE SHEET ITEMS\n\nTOTAL CASH WORKING CAPITAL\n\nCOMPANY NAME\n\nBALANCE SHEET ANALYSIS - EARNINGS TEST\n\nFOR THE THIRTEEN MONTHS ENDED --/--/--\n\nExhibit No.:\n\nWitness:___\n\nSchedule 18\n\nAdditional Uses of Average Cash Working Capital\n\nMonth Prior to Test Yr.\n\nFirst Month of Test Yr.\n\nSecond Month of Test Yr.\n\nThird Month of Test Yr.\n\nFourth Month of Test Yr.\n\nFifth Month of Test Yr.\n\nSixth Month of Test Yr.\n\nSeventh Month of Test Yr.\n\nEighth Month of Test Yr.\n\nNinth Month of Test Yr.\n\nTenth Month of Test Yr.\n\nEleventh Month of Test Yr.\n\nTwelfth Month of Test Yr.\n\nThirteen Month Average\n\nAccount\n\nNumber\n\nAccount Title\n\nIndividual Uses of Cash Working Capital\n\nIndividual Uses of Cash Working Capital\n\nIndividual Uses of Cash Working Capital\n\nIndividual Uses of Cash Working Capital\n\nTotal Additional Uses of Average Cash Working Capital\n\nAdditional Sources of Average Cash Working Capital\n\nAccount\n\nNumber\n\nAccount Title\n\nThirteen Month Average\n\nIndividual Sources of Cash Working Capital\n\nIndividual Sources of Cash Working Capital\n\nIndividual Sources of Cash Working Capital\n\nIndividual Sources of Cash Working Capital\n\nTotal Additional Sources of Average Cash Working Capital\n\nNet (Source)/Use of Average Cash Working Capital\n\nCOMPANY NAME\n\nRATE OF RETURN STATEMENT - PER BOOKS\n\nFOR THE TEST YEAR ENDED --/--/--\n\nExhibit No.: _______\n\nWitness:__________\n\nSchedule 19\n\n(1)\n\n(2)\n\n(3)\n\nLine No.\n\nTotal Company\n\nNon-Jurisdictional\n\nVirginia Cost of Service Amount\n\n(1)-(2)\n\n1\n\nOPERATING REVENUES\n\n2\n\nBASE RATE REVENUES\n\n3\n\nFUEL REVENUES\n\n4\n\nLATE PAYMENT FEES\n\n5\n\nOTHER OPERATING REVENUES\n\n6\n\nTOTAL OPERATING REVENUES\n\n7\n\nOPERATING REVENUE DEDUCTIONS\n\n8\n\nOPERATION \u0026 MAINTENANCE EXPENSE\n\n9\n\nDEPRECIATION \u0026 AMORTIZATION\n\n10\n\nFEDERAL INCOME TAXES\n\n11\n\nSTATE INCOME TAXES\n\n12\n\nTAXES OTHER THAN INCOME TAXES\n\n13\n\nGAIN)/LOSS ON DISPOSITION OF PROPERTY\n\n14\n\nTOTAL OPERATING REVENUE DEDUCTIONS\n\n15\n\nOPERATING INCOME\n\n16\n\nPLUS:\n\nAFUDC\n\n17\n\nLESS:\n\nCHARITABLE DONATIONS\n\n18\n\nINTEREST EXPENSE ON CUSTOMER DEPOSITS\n\n19\n\nOTHER INTEREST EXPENSE/(INCOME)\n\n20\n\nADJUSTED OPERATING INCOME\n\n21\n\nPLUS:\n\nOTHER INCOME/(EXPENSE)\n\n22\n\nLESS:\n\nINTEREST EXPENSE\n\n23\n\nPREFERRED DIVIDENDS\n\n24\n\nJDC CAPITAL EXPENSE\n\n25\n\nINCOME AVAILABLE FOR COMMON EQUITY\n\n26\n\nALLOWANCE FOR WORKING CAPITAL\n\n27\n\nPLUS:\n\nNET UTILITY PLANT\n\n28\n\nLESS:\n\nOTHER RATE BASE DEDUCTIONS\n\n29\n\nTOTAL RATE BASE\n\n30\n\nTOTAL CAPITAL\n\n31\n\nCOMMON EQUITY CAPITAL\n\n32\n\n% RATE OF RETURN EARNED ON RATE BASE\n\n33\n\n% RATE OF RETURN EARNED ON COMMON EQUITY\n\n34\n\n% EQUITY RETURN AUTHORIZED\n\nCOMPANY NAME\n\nRATE OF RETURN STATEMENT\n\nREFLECTING RATEMAKING ADJUSTMENTS\n\nFOR THE TEST YEAR ENDED --/--/--\n\nExhibit No.:\n\nWitness:___\n\nSchedule 21\n\n(1)\n\n(2)\n\n(3)\n\n(4)\n\n(5)\n\nLINE NO.\n\nVirginia Juris. Cost of Service\n\nRatemaking Adjustments\n\nVirginia Jurisdictional Cost of Service after Adjustments\n\n(1) (2)\n\nRevenue Requirement for a --% ROE\n\nAmounts after Revenue Requirement\n\n(3) (4)\n\n1\n\nOPERATING REVENUES\n\n2\n\nBASE RATE REVENUES\n\n3\n\nFUEL REVENUES\n\n4\n\nLATE PAYMENT FEES\n\n5\n\nOTHER OPERATING REVENUES\n\n6\n\nTOTAL OPERATING REVENUES\n\n7\n\nOPERATING REVENUE DEDUCTIONS\n\n8\n\nOPERATION \u0026 MAINTENANCE EXPENSE\n\n9\n\nDEPRECIATION \u0026 AMORTIZATION\n\n10\n\nFEDERAL INCOME TAXES\n\n11\n\nSTATE INCOME TAXES\n\n12\n\nTAXES OTHER THAN INCOME TAXES\n\n13\n\n(GAIN)/LOSS ON DISPOSITION OF PROPERTY\n\n14\n\nTOTAL OPERATING REVENUE DEDUCTIONS\n\n15\n\nOPERATING INCOME\n\n16\n\nPLUS:\n\nAFUDC\n\n17\n\nLESS:\n\nCHARITABLE DONATIONS\n\n18\n\nINTEREST EXPENSE ON CUSTOMER DEPOSITS\n\n19\n\nOTHER INTEREST EXPENSE/(INCOME)\n\n20\n\nADJUSTED OPERATING INCOME\n\n21\n\nPLUS:\n\nOTHER INCOME/(EXPENSE)\n\n22\n\nLESS:\n\nINTEREST EXPENSE\n\n23\n\nPREFERRED DIVIDENDS\n\n24\n\nJDC CAPITAL EXPENSE\n\n25\n\nINCOME AVAILABLE FOR COMMON EQUITY\n\n26\n\nALLOWANCE FOR WORKING CAPITAL\n\n27\n\nPLUS: NET UTILITY PLANT\n\n28\n\nLESS: OTHER RATE BASE DEDUCTIONS\n\n29\n\nTOTAL RATE BASE\n\n30\n\nTOTAL CAPITAL\n\n31\n\nCOMMON EQUITY CAPITAL\n\n32\n\n% RATE OF RETURN EARNED ON RATE BASE\n\n33\n\n% RATE OF RETURN EARNED ON COMMON EQUITY\n\n34\n\n% EQUITY RETURN AUTHORIZED\n\nCOMPANY NAME\n\nRATE BASE STATEMENT - PER BOOKS\n\nAS OF --/--/--\n\nExhibit No.:\n\nWitness:___\n\nSchedule 22\n\n(1)\n\n(2)\n\n(3)\n\nLINE NO.\n\nTotal Company\n\nNon-Jurisdictional\n\nVirginia Cost of Service Amount\n\n(1)-(2)\n\n1\n\nALLOWANCE FOR WORKING CAPITAL\n\n2\n\nMATERIAL AND SUPPLIES\n\n3\n\nCASH WORKING CAPITAL (LEAD LAG STUDY)\n\n4\n\nDEFERRED FUEL/DEFERRED GAS NET OF FIT\n\n5\n\nOTHER WORKING CAPITAL\n\n6\n\nTOTAL ALLOWANCE FOR WORKING CAPITAL\n\n7\n\nNET UTILITY PLANT\n\n8\n\nUTILITY PLANT IN SERVICE\n\n9\n\nACQUISITION ADJUSTMENT\n\n10\n\nCONSTRUCTION WORK IN PROGRESS\n\n11\n\nPLANT HELD FOR FUTURE USE\n\n12\n\nLESS:\n\nACCUMULATED PROVISION FOR DEPRECIATION\n\n13\n\nAND AMORTIZATION\n\n14\n\nCUSTOMER ADVANCES FOR CONSTRUCTION\n\n15\n\nTOTAL NET UTILITY PLANT\n\n16\n\nRATE BASE DEDUCTIONS\n\n17\n\nCUSTOMER DEPOSITS\n\n18\n\nSUPPLIER REFUNDS\n\n19\n\nACCUMULATED DEFERRED INCOME TAXES\n\n20\n\nOTHER COST FREE CAPITAL\n\n21\n\nTOTAL RATE BASE DEDUCTIONS\n\n22\n\nTOTAL RATE BASE","path":["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"],"source_url":"https://law.lis.virginia.gov/admincode/title20/agency5/chapter201/section100/","current_through":"2026 Regular Session (effective July 1, 2026)","vintage":"","retrieved_at":"2026-09-14T04:53:24Z","sha256":"e925d3cac0d0caa375331851c98723240912fc7de0c0d402d962862dc4c81d1a","source_id":"us-va-vac","stale":false,"prev":"us-va/20vac5-201-95","next":"us-va/20vac5-201-110"},"notice":"GroundRules: Original legal text. Not legal advice."}