Section 3.52.660. Annual filing requirements.  


Latest version.
  • 	(a)  In order for the commission to determine whether the power cost equalization per kilowatt-hour of a participating electric utility is just and reasonable, a utility shall annually file with the commission a report for review.  
    	(b)  For a regulated participating electric utility, the report required by (a) of this section is the annual report required under AS 42.05.451(b).  
    	(c)  For a nonregulated participating electric utility, the report required by (a) of this section must be filed on the date specified by the commission by order and include the following information:  
    		(1) a copy or summary of the effective rate schedule for each customer class, stating the current charges without power cost equalization;  
    		(2) a statement of assets, liabilities, and other credits as of the end of the calendar or fiscal year being reported;  
    		(3) a statement of income and operating expenses for the calendar or fiscal year being reported;  
    		(4) a schedule of utility plant and depreciation for the calendar or fiscal year being reported, showing  
    			(A) plant in service; and  
    			(B) for each plant account,  
    				(i) depreciation expense;  
    				(ii) the depreciation method;  
    				(iii) asset life;  
    				(iv) net salvage used for computing depreciation expense;  
    				(v) the end-of-year balance; and  
    				(vi) the related account for accumulated depreciation;   
    		(5) a schedule of monthly kilowatt-hour generation and sales, monthly fuel consumption, and monthly fuel balances and purchases; a utility that does not rely exclusively on diesel generation must separately report its hydroelectric generation, wind generation, and purchased power, as applicable.  
    	(d)  The report required by (a) of this section must be accompanied by  
    		(1) audited financial statements if the utility had a financial audit performed for the calendar or fiscal year being reported; and  
    		(2) a trial balance, if the utility maintains its records using a computerized accounting system; a nonregulated participating electric utility that does not maintain its records using a computerized accounting system must include manually prepared schedules showing the calculations used to prepare the statement of income and operating expenses required in (c)(3) of this section.  
    

Authorities

42.05.141;42.05.151;42.45.110;42.45.130;42.45.160;42.45.170

Notes


Authority
AS 42.05.141 AS 42.05.151 AS 42.45.110 AS 42.45.130 AS 42.45.160 AS 42.45.170
History
Eff. 10/28/89, Register 112; am 9/11/2004, Register 171