Section 3.48.720. Supporting information.

	(a)  In accordance with 3 AAC 48.710(b), a cooperative shall file with the commission the following information for each quarterly or semi-annual period:  
		(1) RCA Form 201 (Modified REA Form 7);  
		(2) a schedule and explanation of all amortized expenses;  
		(3) a schedule and explanation of all pro forma and normalizing adjustments;  
		(4) a schedule and explanation of each line item on RCA Form 201 which has increased or decreased more than 10 percent from the previous 12-month period;  
		(5) a schedule of the calculation of the cooperative's Times Interest Earned Ratio (TIER), calculated in accordance with 3 AAC 48.750;  
		(6) a schedule showing the ratio of residential class kilowatt-hour sales to total kilowatt-hour sales for the current 12-month period and the ratio that existed when the cooperative last filed a cost-of-service study;  
		(7) if appropriate, a schedule showing the ratio of retail kilowatt-hour sales as a percentage of total retail and wholesale kilowatt-hour sales, and the ratio that existed when the cooperative filed its last cost-of-service study; and  
		(8) a copy of the cooperative's annual certified audit, including any adjusting journal entries.  
	(b)  If a cooperative proposes to adjust rates in accordance with 3 AAC 48.740 based on its quarterly or semi-annual filing, the cooperative shall file with the commission the following additional information:  
		(1) tariff sheets showing any proposed adjustments to the cooperative's rates;  
		(2) if applicable, power cost equalization updates, including tariff sheets;  
		(3) a copy of the resolution of the board of directors of the cooperative authorizing the requested increase in rates; and  
		(4) a narrative description or evidence of the cooperative's actions taken to comply with the notice requirements in 3 AAC 48.730.  

Authorities

42.05.141;42.05.151;42.05.381;42.05.411;42.05.421;42.05.431

Notes

Reference

3 AAC 48.710
3 AAC 48.750

Authority

AS 42.05.141 AS 42.05.151 AS 42.05.381 AS 42.05.411 AS 42.05.421 AS 42.05.431

History

Eff. 1/1/87, Register 100; am 4/24/2004, Register 170