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 Arizona Administrative Code (Last Updated: November 17, 2016)
 Title 14. PUBLIC SERVICE CORPORATIONS; CORPORATIONS AND ASSOCIATIONS; SECURITIES REGULATION
 Chapter 2. CORPORATION COMMISSION - FIXED UTILITIES
 Article 1. GENERAL PROVISIONS

  APPENDIX B RATE BASE SCHEDULES  

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  • ARIZONA CORPORATION COMMISSION REGULATION R14-2-103

    APPENDIX ILLUSTRATIVE SCHEDULE FORMAT

    Schedule:                    B-1           

    Title: Summary of Original Cost and RCND Base Elements

      

    Required For:

    All Utilities       x        Special Reqmt. Class A

    Class B Class C Class D

      

    Explanation:

    Schedule showing elements of adjusted original cost and RCND rate bases.

    Original Cost                                                                                                                                            RCND

    Rate                                                                                                            Rate

              Base*                                                                                              Base*          

    1.       Gross Utility Plant in Service$                                                            $

    2.        Less: Accumulated Depreciation

    3.        Net Utility Plant in Service                                                                  $   (a)          $                               (b) Less:

    4.        Customers’ Advances for Construction                                                     (c)                                                                  (c)

    5.        Contributions in Aid of Construction

                      _(c)                     

    (c)

    Add:

    6.        Allowance for Working Capital                                                                (d)                                                                (d)

    7.        Total Rate Base                                                                                $

    *  Including pro forma adjustments

    _(e)                                 $

    (e)

    Note: For combination utilities, above information should be presented in total and by department.

    Supporting Schedules:                                                                                                                             Recap Schedules:

    (a)   B-2                 (d)  B-5                                                                      (e)                                                    A-1

    (b)     B-3

    (c)      E-1

    Corporation Commission – Fixed Utilities

    ARIZONA CORPORATION COMMISSION REGULATION R14-2-103

    APPENDIX ILLUSTRATIVE SCHEDULE FORMAT

    Schedule:                    B-2           

    Title: Original Cost Rate Base Pro forma Adjustments

      

    Required For:

    All Utilities       x        Special Reqmt. Class A

    Class B Class C Class D

      

    Explanation:

    Schedule showing pro forma adjustments to gross plant in service and accumulated depreciation for the original cost rate base.

     

      

      

    Actual

     

     

     

     

     

      

      

    Adjusted

    at End of

     

     

     

     

     

    at End of

    Test Year

    Pro forma Adjustments

     

     

     

    Test Year

          (a)     

        A              B     

        Z   

     

     

     

         (b)   

    1.

    Gross Utility Plant in Service

    $

    $                 $

    $

     

     

     

    $

    2.

    Less: Accumulated Depreciation

                 

     

     

     

     

     

     

      

    3.

      

    Net Utility Plant in Service

      

    $           

      

    $             $               

      

    $           

     

     

     

      

    $           

      
     
    All pro forma adjustments should be adequately explained on this schedule or on attachments hereto.

    Note: For combination utilities, above information should be presented in total and by department.

    Supporting Schedules:

     

    Recap Schedules:

    (a)      E-1

    (b)

    B-1

    Corporation Commission – Fixed Utilities

    ARIZONA CORPORATION COMMISSION REGULATION R14-2-103

    APPENDIX ILLUSTRATIVE SCHEDULE FORMAT

    Schedule:                    B-3           

    Title: RCND Rate Base Pro forma Adjustments

      

    Required For:

    All Utilities       x        Special Reqmt. Class A

    Class B Class C Class D

      

    Explanation:

    Schedule showing pro forma adjustments to gross plant in service and accumulated depreciation for the RCN rate base.

    Actual                                                                         Adjusted

    at End of                                                                   at End of

    Test Year                   Pro forma Adjustments           Test Year

         (a)           A                        B             Z                      (b)     

    1.        Gross Utility Plant in Service                                  $                  $                   $                    $                $

    2.        Less: Accumulated Depreciation

    3.        Net Utility Plant in Service                                      $                  $                   $            

    $             $               

    All pro forma adjustments should be adequately explained on this schedule or on attachments hereto.

    Note: For combination utilities, above information should be presented in total and by department.

    Supporting Schedules:

     

    Recap Schedules:

    (a)      B-4

    (b)

    B-1

      

      

    Plant

     

     

      

      

    Condition

     

    Account

    Description

    RCN

    Percent

    RCND

      
     
    Corporation Commission – Fixed Utilities

    ARIZONA CORPORATION COMMISSION REGULATION R14-2-103

    APPENDIX ILLUSTRATIVE SCHEDULE FORMAT

    Schedule:                    B-4               Title:   RCND by Major Plant Accounts

      

    Required For:

    All Utilities       x        Special Reqmt. Class A

    Class B Class C Class D

      

    Explanation:

    Schedule showing the determination of Reproduction Cost New Less Depreciation at end of Test Period.

    Total (a)

    Note: For combination utilities, above information should be presented in total and by department.

    Supporting Schedules:

     

    Recap Schedules:

    RCND Study

    a)

    B-3

    Corporation Commission – Fixed Utilities

    ARIZONA CORPORATION COMMISSION REGULATION R14-2-103

    APPENDIX ILLUSTRATIVE SCHEDULE FORMAT

    Schedule:                    B-5               Title:   Computation of Working Capital

      

    Required For:

    All Utilities       x        Special Reqmt. Class A

    Class B Class C Class D

      

    Explanation:

    Schedule   showing  computation  of  working   capital allowance.

    Amount

    1.        Cash working capital                                                                                                                                $

    2.        Materials and Supplies Inventories                                                                                                                         (a)

    3.        Prepayments

                  (a)

    4.        Total Working Capital Allowance                                                                                                              $             (b)

    NOTES:

    1.         Adequate detail should be provided to determine the bases for the above computations.

    2.        Adjusted test year operating expenses should be used in computing cash working capital requirements.

    3.        Combination utilities should compute working capital allowances for each department.

    Supporting Schedules:

     

    Recap Schedules:

    (a)   E-1

    b)

    B-1

    Corporation Commission – Fixed Utilities

    ARIZONA CORPORATION COMMISSION REGULATION R14-2-103