Arkansas Public Service Commission

Rules of Practice and Procedure

APPENDIX 8-1

Minimum Filing Requirements

ARKANSAS PUBLIC SIXVTCE COMMISSION SECTION 8, APPENDIX 8-1

INDEX OF SCHEDULES

- A-r A-2

Calculation of Requested Increase in Revenue Requirement Calculation of Requested Increase in Revenue Requirement - Coops

B-1 B-2 B-3 B-4 B-5 B-6 B-7 B-8 B-9 3-10

C-1 G2 c-3 G4

G5 G 6 G7 G8 G9 Gio GI1 c-12

D-1.1 D-1.2 1)-1.3 D-1.4 D-2.1 P2.2 D-2.3 D3.1 D-3.2 D3.3 D-4 D-5.1 D-5.2 D-5.3 D-6.1 D-6.2 D-6.3 D-7

- Derivation of Rate Base Adjustments to T& Year Rate Base Derivation of Test Year Rate Base &leulation of Workins Capital Assets Average Working Capital Asset Account Balances Nan-Utility Proper& and Entertainment Facilities Plant Held for Future Use Schedule of Construction Work in Progress Schedde of Retirement Work in P r o m Acquisition Adjustments

Test Year and Pro FormaYear Statement of Utility Operating Income Adjustments to Test Year Statement of Utility Operating Income Derivation ofTest Year Statement of Utility Operating Income Qlculation of Percentage of Uncollectible Accounts and ForfCjted Discounts CaIculation of Rcvenue Conversion Factor Other Expenditures Advertising and Marketing Taxes Other than Income Tax= Investment Tax Credits Accumulated Deferred Income Taxes CalcuIation of Current Income Tax Expense Caldation of Deferred Income Tax Expense

Cost of Capita1 - Pcr B o o k Test Year Cost of Capital - Projected Test Year Cost of Capital - Pro Forma Year Cost of Capital - Coops Cost of Long-Term Debt - Per Book T& Year Cost of hng-Term Debt - Project4 Test Year Cost of Long-Term Debt - Pro Forma Year Cost of Preferred Stock - Per BooksTcstYear Cost of Preferred Stock - Projected Test Year Cost of Preferred Stock - Pro Forma Year cost of Common Equity Cost of Other Qpital Items - Per Books Test Year Cost of Mher Capital Items - Projected T& Year Cost of Other Capital Items - Pro Forma Year Calculation of Current, Accrued, and Other Liabilities Liability Account Balanm Inter& 3earing Liabilities' Expensc Information Advances for Construction and Contributions in Aid of Construction

C. UTILITY OFFBATING INCOM,!$

-

ARKANSAS PUBLICSERVICE COMIMLSSION S m O N 8, APPENDIX 8-1

* . Schedule ~ c n p t l o ~

Balance Sheet -Total Company E-I E-2 E-3 k4 E-5 E6 E-7 E-8 E-9 E-10 E11.1 Ei1.e E-12 E13 5 1 4 E-15 E16 E-17

F-1.1 F"t.2 F-1.3 F-2.1 E22 F-2.3

GI G-2 G-3 G-4 G-5.1 G-5.2 E 6 G-7 G 8 E 9 G-10 G i r

H-1 H-2 H-3 I3-4 H-5 H-6 H-7 H-8 B-9 H-IO

Income Statement - Total Company Other Income and Deductions Adjustments to Other Income and Deductions Audited Fmmcial Statements Standard Journal Entries Resewed for Future Use Reserved for Future Use Chart of Aecounts

Fer Book BiUing Determinants and Revenues - Tcst Year Billing Determinants - Pro Forma Year Operating Statistics Other Operating Statistics Calcdation of AFUDC Cushion Gas Storage Working Gas Storage Trial Balance

F. DEPREClATION S C A E D U W Historical Test Year Depreciation Information Paddy Projected T& Year Depreciation Information Pro Forma Year Depreciation Information Historical Test Year Depreciation Infomation - Coop Partidly Projected Test Year Depreciation Information - Coops Pra Forma Year Depreciation Information - Coops

COST OF SERVICE; / COSr SEP-ON SWEPULES Cost of Senice Study - Summary cost of Servicc Study - Rate Base D M t Cost of Service Study - Revenue and Expense DetaiI Devdopment of Allocation Gmup h a d Data and Rate Schedule or Clnss Information Load Data and Rate Schedule or Class Information Test Yar Statement of Cost of Sm$ce by Function Jurisdictional Separation of Rate 3ase Jurisdictional Scpatation of Expenses Analysis of Intrastate Toll Rwenues Separation of Costs to Unregulated Activities Speeial cost Studiw

Summary of Revenues by Rate Class - Present and Proposed Izates Analysis of Revenue by Detailed Rate Schedule Typical B 9 Analysis Bill Frequency Analysis Derivation of Rate Designs by Rate Schedule Wholesale Powr Billing Summary of Rawues by Rate Class - Present and Proposed Rates Summary of Revenues by Rate Element Typical Bill Analpis Tariffs

organizational C h r i

G.

H. E m C T OF PROPOSE DTARIFF-

ARKANSAS PUBWC SBRVICf3 COMMISSION SB(fZ1ON 8, APPKNDIX 8-1

S&eduIe p-n A-I A-2

Calculation of Requested Xnmase in Revenue Requirement CalcuIation of Requested Increase in Revenue Requirement - coops

Schedule: A-I CaIculationof

Requested Increase In &venue Requirement

Explanation: Scheduleshowing test year information aud the dculation of Arkansas jurisdictional revenue requirement and revenue deficiency as detcmined by separate supporting schedules.

I. Test Year Information

i Provide the ending date of the test >ear.

2 Specify whether the tesf year is completely historial or partiaIIy projected.

11. CalcuIation of Revenue Requirement

Line &a Line Item Descriotioq

1 Adjusted Rate Base (a)

2 Adjusted Opemting Revenue (a)

3 Adjusted Operating Expense (a)

4

5

6

Adjusted Operating Income (L.2 - L3)

Current Rate of Return (L4 / Li)

Required Rate of Return (b)

7

8

9 Revenue Conversion Factor (c)

10 Revenue Deficiency (L.8 x Lg)

Kequired Operating Income (LI x L6)

Operating Income Deficiency (L7- L4)

xi

12 Adjusted Revenues OtherThan Rate

TotaI Non-Fuel Revenue Requirement (L2 + Lio)

Schedule R a m u e (a)

Rate Schedule Revenue Requirement (Ln - L12) 13

14 Percentage Increase in Total Revenue Requirement ( L l O / L2)

. * .

la) G-1 @I D-1.3 (c) C-5, or composite from GI if determined by rate class

SECTION 8,APPENDpI 8-1 &hedule: A-2 Calculationof

Requested Increase In Revenue Requirement - coops

Explanation: ScheduIe showing test year information and the dculation ofArkansas jurisdictional revenue requirement and revenue deficiency as determined by separate supportingschedules.

I. Test Year Information

1

2

Provide the ending date of the test year.

Specify whether fhe test year is completelyhistorimI or partialIy projected.

11. Calculation of Rcvenue Requirement

Line No. 1

2

3

4

5

6

7

8

9

Dcscriation

Adjusted Opemting Revenue (a)

Adjusted Operating Eqense (a)

Adjusted Operating Income (L2 - L3) itquested Return Amount (b)

Revenue Deficiency (4 - b) Total Base Rate Revenue Requirement (IJ + L5)

Adjusted Revenues Other Than Rate Schedule Revenue (a)

Rate Schedule Revenue kquirement (L6 - L7) Percentage Increase in TotaI Rwenue Requirement (k5 / w

P a g C l O f l

ARKANSAS PUBLIC SERVICE COMMISSION SECIlON 8, APPENDIX 8-1

Dehtiou OfRate Base Adjusbncnts to Test Year Rate Base Derivation of Test Year Rate Base Calculation of Working Capital &sets Average W o r h g Capital Asset Account BalanrOs Non-Utility Property and Entertainment Fsdhk Plant Held for Future Use Schedule of Construction Work in hogress Schedule of Retirement Work in Progress Acquisition Adjustments

-lanation: Schedule showing derimtiou of rate base by component.

13 Line NO.

1

2

3

4

5

6

7

8

(2) (31 141 (51 Pro Forma Pro Forma Year

D d p t i o n Test Year (a) Adjustments (b) (Col. 3 + CoI. 4) (A)

Gms Utili@ Plant-in-Service

Less: AcmunuIated Depreciation

Net Utility Plant-in-Senice

Plant Held for Future Use

Construrtion Work in Progress

Working CapitaI Assets

Other (Specify)

Total Rate Base

Pagcluft

SECTION 8, APPENDIX 8-1 Schedule: B-2 Titfe: Adjustments to

Test Year Rate Base

EhpIanation: Schedule showing pro forma adjustments to test year original cost or projected original cost rate base detaiIed by adjusbent number and account.

(1)

Line NO.

I

-

2

3

4

5

6

7

13) (4) (51 # #

Pro Forma Pro Forma Pro Forma Pra Forma Total Adjustment Adjustment Adjustmcnt Adjustment Pro Forma

Description No. RB-1* NO. m-2. NO. RB+* NO, RB-#* Adjustments (A3

Gross Utility Plant in Service (by detaired plant account (3##), subtotded by function)

Accumdated Depreciation (by detnikd p h t account C3##), subtotded by function)

Plant Held for Future Use (by account, subtotaled by function)

Construction Work in Progress (a) (by detaiIed plant account (3##), subtotaled by function)

Working Capital Assets (b) (total for each adjustment)

Other (SpeciQ) (by account)

Total Rate Base Adjustments >

"Reflects rate bast! components of Pro Forma Adjustments which may also contain operating income adjustments.

R Schedules (a] B-8 (113 B-4 Supporting schcdulels) to provide amounts by subaccounts (including detaiIed pIant accounts) Others as needed

Page 1 of I

SECTION 8, APPENDIX 8-1 Schedule: B-3 Title: Derivation of Test

Year Rate Base

Exolanation: Schedule showing derivation of test year rate base.

(1) (2) (31 (4) (5) ActuaI Amount per

Trial Balance at Adjustments End of Historid for Projected Total

Line Portion of Portion of Test Year NO. Description Test Year (a) Test Year+ (Col. 3 + Col. 4) (A)

Gross Utility Plant in Service (by detailed pIant account (3##3, subtotaled by function)

Less: Accumulated Depreciation (by detailed plant account (3##), subtotaled by function)

Net Utility Plant in Senice

PIant Held for Future Use (b) (tota1 only)

Construction Work in Progress (c) Coy detailed pIant account (3##), subtotaled by function)

Working Capital Assets (E) (total only)

Other (Spccifj) (d) (totals only)

Total Rate Base

Use this column only if the test period is partially projected

SUPPOM 'nz Schedulq (a) s i 7 (b) B-7, if needed (c) E-8 (d) B-IO Supporting scheduIe(s) to provide amounts by subaccounts (including detailed plant accounts) Others as needed

Becar> Schedules

(3) B-4 (A) B-I

Page I of 1

SECI'ION 8, APPENDIX 8-1 Schedule: 13-4 Title: Calculation of Working

Capita1 Assets

Explanation: Schedule showing calculation of working capital assets necessary to provide utility service. Column 6 should include only asset accounts that meet the following criteria: (I) is necessary for providing utility service; (2) is not induded elsewhere in rate base; (3) does not accrue income thnt is not included in operating revenue. [NOTE Working capital may be calculated using either method 1 or ZI below; however, regardless of method chosen, information required for method I shall be supp1ied.l

I.

c11 (2) (3) 141 I51 16) E71 (8) (9)

Line Account end of Average (J3) 13-Month Other Adjustment wa (AI

Adj. Needed to Balance at Achieve 13-Month Other Pro F o r m

Adjustment (B) Ref. No.* (Col. 6 + Col. 7) No. Number Account TitIe Test year (a) (COL 6 - COL 4) Average (a)

TotaI 2 I .

Indudc one of the forlowing reference numbers for each adjustment: (I) - Non-utility, (2) - Provided for elsewhere in the Cost of Service, (3) - Interest-Bearing and income not induded in operating revenue, (4) - U-Month Average is not representative of normal account balance. If reference number (4) is given as a reason, supporting schedule should be used, unless zero or end of year balance is used. AdditionnI reference numbers can be ridded if needed.

uortmg Schedules la) B-s Others as needed

Bema Schedules (A) l3-1 (B] B-2

Provide the summary results nnd main components of II fully-developed lead-lag study including &supporting workpapcrs. A fully-developed lead-lag study includes both working capital provided/required by operations (based on leads and lags in rcvcnue and expense accounts) &working capital provided/requircd that is reflected in certnin balance sheet accounts not encompassed by the leads nnd lags. The results of the lend-lag study should be presented as two amounts: working capital provided and working capital required. Working capita1 required represents R rate base asset, and should be presented ns a component of rate base in lieu of the average working cnpital assets. Working capita1 provided represents a funding source and should be presented ns n component of capital structure in lieu of average zero-cost liabilities.

SECTION 8, APPENDIX 8-1 Schedulc: B-5 T h k Averam Working Capital

ABIpct Account Bnlancea

E5rplmatIon: Schedule showing I d a m for all ass& other than plant accounts bysubaecount forthe u months ending with tlie Last month ofthe tpst year. Subaccount U p t r o w should p d d e a detartd d-on ofthe purpwe of thesubamunt, luL1I: e*arnpIes ifneeded

I.-

utle m. &of Endof h d o f Endof Endof Kndof HndoF h d o l h d o f Endof Endof Endof F.nd of u-Month No. NO. Aceountatle Ten Year Month 1 Month 2 Month R Month 4 Month 5 Montb 6 Month 7 Month 8 Month 9 Month IO Month ii Test Year (aHA) A t m e [A)

11.

Acet No. Account Xtlc Account Description

SECTION 8, APPENDIX 8-1 Schedule: B-6 TitIe: Non-Utifity Property and

Entertainment Facilities

Explanation: List of all non-utility property and entertainment facilities held by utility. This schedule is not required unless the Company is proposing to include some portion of these items in its cost of senice,

(1) (21 13) (41 (51 (63 Actual Amount per

Trial Balance at Adjustments End of Historical for Projected Total

Test Year Line Portion of Portion of NO, Account No. Type of Property Test Year (a) Test YeaP (Col, 4 3. Col. 5 )

Total (A)

* Use this column only if the test period is partidy projected.

Supportinn Schedules (4 E-17 Others as needed

Page 1 of I

SECHON 8, APPENDM: 8-1 Schedule: B-8 T j k Scheduleof Construction Work

in Progress

Explanation: AschcduIe of individual construction projects, grouped by function, that support the test year amount of CWIP included on Schedule B-3 and propmetiadditions to Gross PIant on Schedule E-2. Subtotalsshould be included for each function. All projects under $500,000 may begrouped by function by Major Gas and Electric utililics and projccts under $ao,ooo may be grouped by function by Non-Major utilities.

(1) (2) I31 (4) (51 (6) (7) (81

Project Date of Last Date of Projects to Completion and and included in of Completed Identifying CWIP at end of Construction be Started in Pro Inclusion in Gross Gross Plant in Pro Projects not Number Dcscription of Construction Test Year (A1 Activity Forma Year Plant FormaYeaf (B) included in b l . 7

Projected Start Projected Date of CWIP completed Projected Final Cost

Total 1

(a)

l b a & h d h (A1 B-3 (B) B-2, F-2.3 forAECC

Page i of I

Schedule: B-g Schedule of Retircment

Work in ~ g r e a s

Wlanntion: Aschedule of individual retirement projects at the end of the test year and projected in the B p p h p a r , subtotaled by function. All projects under $500,000 may be grouped by function by Major Gas and Eleciric utilities and projects under SGo,ooo may be grouped by function by Non-Major utilities. Provide details of the cost of remom1 and/or salvage.

(11 t21 (31 (41 151 (61 (7) (81 Projected Final Cost

Project Date of Projects to Projected Date of R&rement/RWIP of Completed Identifying RWIP at end of Date of Last be Started in Pro Itetiremcnt/Project completed in Pro Projects not included Number Description of Retirement Test Year* ACtEty Forma Year Completion Forma Yes? (A) in Col. 7

Projected Start

TotaI 1

As needed llKmwd& (A) B-2, P2.3 for AECC

Page 1 of 1

SRCXTON 8, APPENDYX 8-1 Schedule: B-IO Acqubidon

Adjustments

Explanation: Schedule showing nU acquisition adjustments and the related annual amortization amounts.

t31 (4) (51 (6) (71 Acquisition Adjustment

Actu~l Amount Der TriaIBalance& Adjustments End of Historical for Projected Total

Line A m t Acquisition Portion of Portion of Test Year - No. Number Desuiption Date Tat Year (8 ) Testyear* (&I. 5 + Col. 6)

+ Use these columns only if the test perid is partially projected

(a) E-17 Others as needed

Bwmhdlh 0 B-3 (B) Ci (if applicable)

Page 1 of 3

SECTION 8, APPENDIX 8-1 Schedule: B-10 Acquisition

Adjustments

Explanation: Schedule showing all acquisition adjustments md the related annual amortization amounts.

(1) (2) (3) (1x1 (12) (13) Annual Amortization

Actual Amount per Trial Balance at Adjustments Knd of Historical for Projected TOM

Line Account Portion of Portion of Test Year - No. Number Description Test Year (a) Testyear' (&l* 11 + cal. 12)

" Use these columns only Kthe test period is paddy projected.

(a) E17 Othem as needed

3 m a h d d B 0 B-3 (8) GI (ifapplicable]

Page 3 of 3

Schedule GI c-2 G 3 G4 c-5 G6 G7 C-8 cs Gio GI1 G12

ARKANSAS PuBucsmVIcE COMMISSION SEcllON 8, APPENDIX 8-1

Description Test Year and Pro Forma Year Statement of Utility Operating Income A d j w e n t s to Test Year Statement of Utility Operating Income Derivation of Test Year Statement of UtiIity Operating h e m e CalcuIation of Percentage of UneolIectible Aecounts and Forfeited Uiounts CalcuIation of Revenue Convetsion Factor Other Expenditures Advertising and Marketing Taxes Other than InmmeTaxes lnvestment Tax Credits Accumulated Deferred IncomeTaxes Calcdation of Current h m m e Tax EKpense CaleuIation of Deferred Income Tax Expense

S E r n O N 8, APPENDIX 8-1 Schedule: E1 Title: Test Year and Pro Forma

Year Statement of Utility Operating Income

Explanation: Schedule showing test year and pro forma year statement of utility operating income

(11 (21 E31 (41 (51

Acct at end of Pro Forma NO. Description Testyear (a) Adjustments lb) Year (A)

Amount

Operating Revenue: by rate class

Total Sales Revenue Other Operating Revenue

Total Opemting &venue

Operating Expenses: by account, subtatded by function

Total Operating Expense

Net Utility Operating Income

S U D D O ~ ~ ~ U P Schedules (a) G3 if test year includes projections; E47 if entirely historical Ib3 G2

SECTION 8, AFPfzNDIX 8-1 Schedule: G2 mls AdjuPbnenLstaT~Ym Statement of Utility

operating Income

Schedule showing adjustments to the test year statement of utilily opmating inmme by aemunt and by adjushnent. Do not include adjustments for hplanation: proposed rate changes on tbissehedute. Adjustments for pro& rat= chanwshould h shown on Schedule H-1.

(1) (2) (3) (41 (4 Amt. Adj. MI. Adj. Total NO. Desaplion No.IS-1' No. 1%' No. IS-#' Adjustments (a)(A)

Total Sals Revenue Other Operating Revenue

Total Operating Revenue

operaww==: by amunt, subtotaled by function

Total Opmadng Estpense

Net Utility Operating Income

* R e i l e O p t i n g Income components of Pro Forma Adjustmentswhich may also contain Rate Base adjustments.

(a) Asneeded

Schedule: G3 DenvationofTestYear

Statement of Utility Operating Incomc

Explanation: Schedule showing the derimtion of projected Myear statement of ohlty operating inmme from 6nandal records of the Company by acmunt, subtotaled by functioa This schedule is not necessary iranentirelyhiston’cal~tyearis~ingused.

(3) (41 (51 A d Amount per Anjected A d t y Trial Balance for Total

OPeratingRevenrre: by rate class

Total Sales Revenue other OpeFating Revenue

Total Opat ing Revenue

0perating;ExpenSes: by account. subtotaled by function

Total Opemthg Estpense

Net Wity Operating Incomc

Schedule: G4 Title: Calculation of Percentage

of Uncollectible Accounts and Forfeited Discounts

Explanation: Schedule showing the gross jurisdictional operating revenues and the amount of uncollectible accounts written off and forfeited discounts, if collected, by rate class for the test year and the Iast four (4) non-overlapping fiscal years. Amounts in Column 4 should be net write-offs (gtoss write-offs minus recoveries), not provision for expense in income statement. If test year is partially projected, use five (5) preceding non-overlapping fiscal years.

(13 12) 13) (41 (5) (6) (7) Arkansas

Arkansas Jurisdictional Arkansas Forfeited Jurisdictional UncolIectibles Uncollectibles Jurisdictional Discounts

Col. 3) (A) Line Operational Written off Wet Ratio (Col. 4 / Forfeited Ratio (Col. 6 / No. Description Revenues of Recoveries) Col. 3) (A) Discounts

1 FiveYearTotaI by Rate Class 2 Rate Class 3 Rate Class

4 5 6

7 8 9

10 11 12

16 17 18

Test Year (or Prior Year) Total by Rate CIass Rate Class Rate Class

PriorYearTotaI by Rate Class Rate Class Rate Class

Prior Year TotaI by Rate Class Rate Class Rate Class

Prior Year Total by Rate CIass Rate Class Rate Class

PriorYearTotal by Rate CIass Rate Class Rate Class

As needed

Page i of i

Schedule: G 5 cafculation ofRevenue

ConVeFsion Factor

Explanation: Schedule showing incremental taxes and uncollectible amounts on incremental operating revenues and the development of a revenue conversion factor by rate class.

14 [31 (41 (51 (6)

[Rate [Rate [Rate D d p t i o n Total class] CIaSs] am]

A r h w s Corporate Tax Kate Federal Corporate Tax Rate Composite Tax Rate (1) Uncollectible Accounts Ratio (a) Forfeited Dkcounts Ratio (a) Rwenue Conversion Factor (2) (a

CompositeTax Rate = LI + (l-Ll)(h) Revenue Conversion Factor* = I / ((i-Ia)*(i-I4+&))

Forfeited Discounts Ratio iP not required in Revenue Conversion Factor

B!wuM&& [A) A-1, E 1

Page161

SECI'ION 8, APPENDIX 8-1 Schedule: G6 Title: Other Expenditures

Explanation: Disclosure of all expenditures in support of or membership in social, recreational, fraternal, religious clubs or organizations, Chambers of Commerce, and civic associations, Iobbying or charitable contributions which are included in the test year utility operating expense. Include these expenditures for the utility, as well as the service company or other affiliate, if inchded in test year uliIity operating expense.

(1) 14 (441 (5) Actual Projected

Test Year Portion of Line Account Booked Test Year No. Number Expenditure Description Amount A m O u n t

TOTAL

Sutmortina Schedules As needed

13)

Recap Schedules As needed

Page 1 of 1

SECTION 8, APIPENDTX 8-1 Schedule: Advertising and Marketing

Explanation: Disclosure of all expendihlres for advertising or marketing which are included in the test year utility operating expense. Indude any of these expenditures for the utility, as well as the service company or other affiliate, if included in test vear utilitv onerathe mense.

(1) (21 el E41 (5) ACtUaI Projected

Test Year Portion of Line Amount Booked Test Year No. Number Expenditure Description and Purpose Amount Amount

TOTAL

,Kecao Schedule E1

SECTION 8, APPENDlX 8-1 Schedule: 42-8 Title: TaxesOther than Income Taxes

Explanation: A schedule showing, by major category and state, al l taxes other than income charged to operating expense for the test year and aro forma war.

(1) Line No. 1

2

3

4

5

121 I31 [41 (53 Subaccount Pro Forma

Number Description Test Year (A) Year (A) Ad Valorem Taxes (by state)

FICA

Unemployment Taxes

mer

Total

SuDaortinpl Schedules AS needed

Recap Schedules (A) c-1

Page iof I

SECTION 8, APPENDIX 8-1 Schedule: C-9 Title: Investment Tax Credits

Explanation: A schedule showing the calcuIation of the total company hvesbnent Tax Credits WC) realized in the test year and pro forma year and ratable amortization of accumulated investment tax credits to operating income.

I. Indicate option applicable for ratemaking purposes.

2

3

4

5

(3) (4) Pro Forma

Description Testyear Year ITC recognized in the current year (A)

Ratable portion of Post-1970 accmuhted deferred hv&ment tax credib (Credit) (A)

Total Post-ig70 accumulated deferred inveshent tax credits (Credit) (B)

Ratable portion of Pre-197.1 accumulated deferred inveshent tax credits (A)

Total Pre-1971 accumulated deferred invesbent tax credits (SI

SUDPOrh *m Schedules As needed

Recar> ScheduIes (A) G.1 (I31 D-5.1, D-5.2, D-5.3, D-1.1, D-1.2, D-1.3

SECTION 8, APPENDIX 8-1 Schedule: G io Title: Accumulated Deferred

Income Taxes

Explanation: A schedule showing the total company balances of AccumuIated Deferred Income Taxes (ADIT) as ofthe end of the historical test year or t h e historid portion d a projected test year and pro f o m year end. Further, distinguish between depreciationdated ADIT and non-depreciation dated ADIT.

(1) (2) (3) (4) Balance at and of Balance at end of

Line historical portion Pro Forma NO, Description of Test Year Year

I Depreciation related ADl" - Federal

2 Non-Depreciation dated ADIT - Federal

3 Depreciation related ADR- State

4

5 Total ADIT

Non-Depreciation reIated ADlT - State

Supportine: Schedule Other as needed

RecaD Schedules D-5.1, D-5.2,

D-1.3 D-5.3, D-1.1, D-LZ,

Pageiofi

SECTION 8, APPENDIX 8-1 Schedule: Gii Title: Calculation of

Current Income Tax Expense

Explanation: A schedule showing the calculation of current federal and state income taxes charged to operations for the test year and pro formq year.

(13 Line No. 1

2 3 4

5

6 7 8

9

10 11 12 13 14 35 16

17 18 19 20 21 22

23

24

(2) (3) (4) Pro Forma

1) es c n p ti o n Test Year Year Revenue (a)

O&M Expenses (a) Depreciation (a) Taxes Othcr than Income Taxes (a)

Income Before Income Tax & Interest

Adjustments to Inoome Additions Deductions

Taxable Income

State Tax CaIcuIation Taxable Income State Adjustments (Spec%) State Taxable Income State Income Tax (before credits) State Tax Adjustments (Specify)

Total State Income Tax (A)

Federal Tax CalcuIatioo TaxabIe Income Federal Adjustments (Speci@) Federal Taxable Income Federal Income Tax (before credits) Federal Tax Adjustments (Specify]

Total Federal Income Tax (A)

Total Current Income Tax

Supporting Schedules la) c-1 Others as needed

Recap Schedules (A) GI

Page 1 of 1

SECTION 8, APPENDIX 8-1 Schedule: C-12 Title: Calculation of

Deferred Income Tax Expense

Explanation: A schedule showing the calculation of deferred income tax expense. Amounts in the Credit columns should be identified as a turn-around of past

(1) (2) (31 141 i53 (6) (7) (8)

Line No. Description Debit Credit Net Debit credit Net Pro Forma Year (A) Test Year (A)

1 2 Tax Depreciation 3 Other (Specify) 4

Deferred State Income Tax Expense

Total Deferred State Income Tax Expense

5 6 Tax Depreciation 7 Other (Specify] 8

Deferred Federal Income Tax EKpense

Total Deferred Federal Income Tax Expense

Suaaortinv Schedulq As needed

€QG&h&& (A) G I

Page 1 of 1

ARKANSAS PUBLIC SERVICE COMMISSION SECTION 8, APRENDIX 8-1

schdulc

D-1.1 D-1.2 D-14 D-1.4 P2J D-22 D*3 D3.1 D-3.2 e3.3 D-4 D-5.1 D j . 2 n-5.3 D-G.1 D-6.2 D-6.3 D-7

Description

Cost of Capital - Per BoolrsTest Year CostofCapital - PmjectedTestYear Cost of Capital - Pm Forma Year Cost of Capital -Coops Cost af hng-Term Debt - Per BaohTeSt Year Cost of Iang-Tcnn Debt - Pmjectcd Tcst Ymr cost of Iang-Tcrm Dcbt - Pro Forma Year Cost of P r e f c d Stmli - Per Books Test Year Cost of Pdcrred S t d - Projected Test Year cost of Prefcrred Stock * Pm Forma Year cost of Common Equity Cwt of Othcr Qpital Itcms - Per BooksTest Ymr Cost of Othcr Capital Itcms - Projected Test Year Cost of Other Capital Items - Pm Forma Year Calmtation of Current, Accnied. and Other Liabilities Liability Account Balances In tcm Bmring Liabilities’ Expense Information Admntrrs for Construction and Contributions in Aid of Construction

SECTION 8, APPENDIX 8-1 Schedule: D-1.1 Title: Cost

of Capi€al- Per Books Test Year

ExpIanation: Schedule showing elements of actual total company capital structure and t h e related costs at the end of the historical test year. Schedule D-1.1 should only be completed if t h e company is fling 12 months of actual historical test year data.

Per Books Test Year as of mm/dd/yyyy (21 (3) (41

Line No. Description Amount (a)(A) Rate 54 (c)

1 2

3 4 5 6 7 8 9 10 11

Long-Term Debt Preferred Stock Common Equity Accumulated Deferred Income Taxes Pre-1971 ADITC

Customer Deposits S hort-TermlInterim Debt Current, Accrued, and Other Liabilities Capital Leases Other Capital Items

POSE-1970 ADITC

12 Totals fil

SuPPortin~ Schedules (a) E-1 (b) Total Amount must match Schedule E 1 (c) Rates must be adequately cross-referenced to applicable D schedules

Recap Schedules (A) D-1.3

Page I of I

SECTION 8, APPENDIX 8-1 Schedule: D-1.2 Title: Costof

Capital - Projected Test Year

Explanation: Schedule showing elements of actual total company capital structure and the related costs at the end of the projected test year, Schedule D-1.2 should only be completed if the company is filing a partially projected test year.

Projected Test Year as of mm/dd/yyyy (3) (4) k51 (6)

Amount (a) Adjustments for Projected Amount Projected Line No. Description Per Books Porkion of Test Year TestYear (A) Rate % (c)

1 2

3 4 5 6 7 8 9 10 11

Long-Term Debt Preferred Stock Common Equity Accumulated Deferred Income Taxes Pre-1971 ADITC Post-1970 ADITC Customer Deposits ShortTerrn/Interim Debt Current, Accrued, and Other Liabilities Capital Leases Other Capital Items

Supporting ScheduIq (a) E-I (b) Total Amount must match Schedule 15-1 (c) Rates must be adequately cross-referenced to applicabIe D schedules

Recan Schedules (A) D-1.3

Page I of 1

SECTION 8, APPENDIX 8-1 Schedule: D-1.3 Cost of Capital - Pro Forma Year

Explanation: Scheduleshowing elements of actuaI total company capital structure and the related costs at the end of t h e m -year.

Amoiint Amount

Line No. Description Forma Year (a) Adjustments Pro Forma Year (Amountflotal) Rate % @) (Col. 6 x Col.7) Pro Forma End of Proportion Weighted Cost 96 Beginning of Pro

1 a 3 4 5 6 7 8 9 10 11

12

tong-Term Debt Preferred Stock Common Equity Accumulated Deferred Income Taxes PR-1971 ADITC Post-1970 ADITC Customer Deposits Short-Term/lnterim Debt Current,Accrued, and Other Liabilities Capital Leases Other Capital Items

Totals

(a) D-i.xorD-1.2 (b) Rates must be adequately cross-referenced to applicable D schedules

lkw&h&k (A) A-1

SECTION 8, APPENDIX &-I Schedule: D-1.4 Title: Costof

Capitd- Coops

Explanation: Schedule showing cost of capital for Cooperatives.

I. (11 (23 (3) Description Actual Amount Line No.

Long-Term Debt (a) Membership Equity (a) Customer Deposits and Other Capital Items (a) Test Year Principal Payments Test Year Interest Payments SECTION 8, APPENDIX 8-1 Test Year Times Interest Earned Ratio Calendar Year Times Interest Earned Ratio Calendar Year Times Interest Earned Ratio (most recent prior three years)

IT. 10 Requested Times Interest Earned Ratio 11 Requested Return Amount (A)

m. 12 Detailed Calculation and Explanation of Requested Return Amount in 11. above.

rv. 13 Explain the details of t h e cooperative's capital credit rotation policy,

V. 14 Explain the details of the cooperative's equity management plan.

Sup p o rti nE S ch e d u l ~ (a) E-I As needed

Recap Schedules (A) A-2

Page 1 of 1

SECTION 8, APPENDIX 8-i Schedule: D-2,i Cost o f hng-Term

Debt - Per Books Test Year

-lanation: Schedule showing computation of cost of total company long-term debt at thc cnd of the historid test year. Schedule D-2.1 should only be complcted if the company is filing iz months of actual historical test year data.

Per Books Test Year as of rnrn/dd/Vyyy - Lnng-Term Debt by Issue Including Current Maturitia (11 (21 (31 (4) (5) (6) 171 (81 (9) (10) (111

Description Amount Gain/hss on Ileac- Pmccds Stated Interest Net DisclPrem Cost

Unamortized Net Disc/Prcm/&cp, Net AnnuaI Amortization Annual

Line No. of Dcbt Issue Datc Maturity Date Outstanding (a) quired Debt Accts (a) (Cot 5 +/- Col. 6) Rate % (Col. 5 K CoI. 8) &Expense [Col. 9 +/- CoL io)

I 2 3 4 5 6 7 8 9 10 Totals

11 Embedded Cost Rate - (CUI. 11 total / &I. 7 total) (A)

Page 1 of I

Explanation: SehedulerhowinR amputation of oost of total cornmnyfonn.term debt at the end of the projected test year. Schedule D-2.2 should only be mmpleted ifthe company la 13Iw a pxthlly p rnjded tcst yar.

Pro]eddTestYear as ofmm/dd/yyyy- Long-Term Debt by Issue InJudIng Currrnt Maturities (1) (4 0) (4) [SI cp, (7) (8) (9) (10) (11) (12) [o)

Unamortued Net Net Procoeds projected hojected Amount Dk/Preml*cp, Net Adjustments for Pmjeued Wted Annual Amorttzation Annual

lkscdptlon LMue Maturity Oulstandhxpcr GaLlLossonReac- hoeeeds ProJeddPortion M Y a r Rate% Interrst Net DWPrern cart Ilnewo. O f D e b t Date Date Books (a) qiifred Debt Aceta (a) (Col. 5 t/- Q1.6) of Test Year (&I. 7+/-cO1.8) (&I. 9 x col.10) & Brwnse (&I. 11 +/- col. 12)

1 0 9 4 5 6 7 B 9 10

11

Totals

SECIXON 8, APPENDIX 8-1 ScheduZe: D3.1 Title: Cost of Preferred Stock -

Per Books Test Year

Explanation: Schedule showing computation of total company cost of preferred stock at the end of the historical test year, Schedule D-3.1 should only be compIeted if the company is filing 12 months of actual historical test year data.

Per Books Test Year as of mm/dd/yyyy (21 (3) (41 (5) (61 (71

Dividend Requirement Shares

Line No. Description Issue Date Amount (a) Rate X ((201.4 x Col. 5) Outstanding

7

8

9

Subtotal

DiscountlPremium (a)

Total

Supportim Schedules (a) E-I

Embedded Cost Rate (A) (Col. 6 total / Col. 4 total)

Recap Schedules (A) 1)-1.1

Page I of I

SECXION 8, APPENDIX 8-1 Schedule: Dg .2 Cost of Preferred Stock-

Projected Tes t Year

Explanation: Schedule showing computation of total company cost of preferred stockat the end of the projected test year. Sclicdule D3.2 shoald onlybe completed if the company is filinR a partiaIly pmjccted test year.

Projected Test Year as of m m / d d / w (1) (2) (31 (41 (SI 161 (7) (8) (91

Adjustments for Amount Dividend Amount: Projected Portion Projected Test Year Requirement Sham

Line No. Description Issue Date Per Book (a) ofTest Year (Col. 4 +/- col. 5) Rate % (Col. 6 x Col. 7) Outstanding

1 2

3 4 5 6 Subtotal

7 Discoiint/Premium (a)

8 Total

9 Embedded Cost Rate (A) (Col. 8 total / Col. 6 total)

Page I of 1

SECTION 8, APPFNDIX 8-1 Schedule: D3.3 Title; Cost of Preferred Stock- Pro Forma Year

Explanation: Sclieduleshowing computalion of total company cost of preferred stock at the end of the g~ fimu year.

. .

Amount Amount End of Dividend

Beginning of Pro Forma Pro Forma Year Requirement Shares Line No. Description Issue Date Pm Forma Year (a) Adjustments (Col. 4 +/- col5) Rate x (CoI. 6 x Col. 7) Outstanding

.l

2 3 4 5 6 Subtotal

7 I)iscount/Premium

8 Total

9

(a) D-3,i or D-3.2

Embedded Cost Rate (A) (Col. 8 total / Col. 6 total)

RecaDSchedules (A) D-1.3

Page 1 oil

Explanation: Summary of mndm-om on the required rate of return on common equity.

SECTION 8, APPENDIX 8-1 Schedule: D-5.1

Per Books Test Year Cost of Other Capital Items -

Explanation: Schedule showing other elements of actual totd company capital structure and the related costs at the end of the historical test year, Schedule D-5.1 should only be completed if the company is filing 12 months of actual historical test year data. Schedule D-5.1 should include other elements of total company capital structure and the related costs not shown on Schedules D-2.1, D-3.1, and D-4 and should provide the same level of detail as shown on those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock, common equify) in Schedule D-1.1.

Per Books Test Year as of mm/dd/yyyy 13) (41

Line No. Description of Item Amount (a)[A) Rate %

1 2

3 4 5 6 7 8

Accumulated Deferred Income Taxes (b) Pre-1971 ADITC (c)

Customer Deposits Short TerrnlInterim Debt Current, Accrued, and Other Liabilities Capital Leases Other Capital Items

Post-1970 ADITC (c)

g Total

Supporting Schedules (a) E-i (b) c-10 (4 c-9

Recap Schedules (A] D-1.1

Page I of 1

SECJXON 8, APPENDXX 8-1 Schedule: D-5.2 Title: Cost of Other Capital

Items - Projected Test Year

Explanation: Schedule showing other elements of actud total company capital structure and the related costs at the end of the projected test year. Schedule D-5.2 shodd onIy be completed if the company is fiIing a partialIy projected test year. Schedule D-5.2 should include other elements of totd company capital structure and the related costs not shown on Schedules D-2.2, D3.2, and D-4 and shouId provide the same leveI of detail as shown on those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock, common eauitvl in ScheduIe D-1.2.

Projected Test Year as of mm/dd/yyyy (31 (41 k5) (6)

Adjustments for Amount (A) Amount Projected Portion Projected Test Year

Line No. Description of Item Per Books (a) of Test Year (Col. 3 +/- COI. 4) Rate %

Accumulated Deferred Income Taxes (b) Pre-1971 ADITC (c)

Customer Deposits Short Term/Interim Debt Current, Accrued, and Other Liabilities Capital Leases Other Capital Items

Post-1970 ADITC (c)

g Total

-sortinn Schedules (a) E-r (b) GI0 (4 c-9

Recan Schedulq (A) D-1.2

Page I of I

SECTION 8, APPENDIX 8-1 Schedule: D-5.3 Title: Cost of Other Capitd

Items - Pro Forma Year

Explanation: Schedule showing other elements of actual total company capital structure and the related costs at the end of the pro form year, Schedule D-5.3 should inchde other elements of totnl company capital structure and the related costs not shown on Schedtiles D-2.3, D-3'3, and D-4 and should provide the same level of detail as shown in those schedules. ADITC should be shown in accordance with external capital proportions (e.g. long-term debt, short-term debt, preferred stock, common equity) in Schedule D-i,g,

Pro Forma Year as of mm/dd/yyyy (3) (4) (51 (6)

Amount (A) End of Amount

Beginning Pro Forma Fro Forma Year Line No. Description of Item Pro Forma Year (a) Adjustments (Col, 3 +/- Col. 41 Rate %

Accumulated Deferred Income Taxes (b) Pre-lgn ADITC (c)

Customer Deposits Short Termlhterim Debt Current, Accrued, and Other Liabilities Capital Leases Other Capital Items

Post-1970 mmc (C)

9 Total

~ t l D D O r h 'ng Schedu leS (a) D-5.1 or D-5.2 (b) GI0 (4 c-9

- (A) D-1.3

Page 1 of 1

SECXION 8, APPENDIX 8-X Schcdulc: D-4.1 Calculation of Current,

Accrued, nnd Other Liabilities

l3planation: Scltedulesliowing ~11culatIon of current, accrued, andother liabilittes starling with thesiibaccount balancmof d l liabilitla not included In Schediiles D-2, D-3, and D-4 at the cnd of the test year; adjustinR to ig-month avmges; rtnd making additional adiustments needed to mitlt In thesourceof funds to the mmpanv not atovided for etservhcn! in thccost ofsewice.

I. LIAl3ILI'IYSUBACCOUNTS

(1) (21 (3) (4) 0 (61 (71 (81

Account Balancc at cnd A v e q e 13-Month Adjustment Adjustment Pm Forma Number Account Tilh ofTest )eat (A)(aI (cot. .5 " col. 3) Avcra~c (a) RefeFencc No: CAOL (D)

Adj. Ncdcd to Achieve i3-Month

Total

Include oneof the folloriing reference numbers for each ndjilstmcnt: (1) - Provided for elgewheFe In the Cost ofSenk, (2) - Intercst-Bearing, (3) - 13-Monlh Awmge Is not rcpmcntatiwof normal account balance. If reference number (3) is gian as a w o n , n supporthgschedde should be used itnless zcm or cad of year balance Is used. Addittonal refcrcnccs can bc used if needed.

7 (n) D-6.2 Others ILS needed

Remp Schedulcs (A) D-1.1, D-1.2, D-1.3, asapplidle (B) D-1.3

Note i Please ptwtde thts informatton regardless of the mlciilation of\tmtWng capital (Le, thedcuhtion ofwrkhg upihl resulting from a fulIy~ew!oped lead-lag study can besubstituted for current, accrucd, and other Iiabjllties that are e n m n m c d bv the lmd-Ian stud%*, includfnp. workinr: capttal pm+ded bv non-utiljtv owntionsl.

Page 1 o f I

D-6.2

SIZCIION 8, APPENDIX 8-1 Schedule: D-7 Title; M v m c e s for Construction

and Contributions in Aid of Construcdon

Explanntion: List nfoutstandingad~;mcesforwnst~ction and wutributions In nId of construction at end o f tbe historid portion of the test year and aplaaation of companypoIicy.

I. List of Advancs For Construction

13 (2) (3) (41 (5) (6) Advanced by Scbeduled

Subaccount or h t o m c f s Date Refuad Date Number Subaccount Tine Account No. Amoullt Kecorded

Total (A)

If. Explain company policy for requiting, holding, and returning a h n w s for construction.

111. Total Contribiithmsin Aid dConstruEtlou

(1) (21 (3) (41 (5) (6) (7) Balance at

Subamunt Beginning of Test End Ymr of Balance at

Number Subaccnuut Title Test Year Additions Retlrernents Other

IV. Explain mrnpsny policy for Fequiriug contrlbntIons In aid olwnshctton.

ARKANSAS PUBLIC SERVICE COMMISSION SECI'ION 8, APPENDIX 8-1

E. FINANCIAL STATEMENTS AND S T A T I ~ C A L SCHEDULES

Schedule E1 E2

E-3 E-4 E-5 E-6 5 7 E-8 E9 E10 B U . 1 E-11.2 E-12 E-13 E-14

E16 E45

E-17

Descriation Balance Sheet -Total Company Income Statement - Total Company Other Income and Deductions Adjustments to Other Income and Deductions Audited Financial Statements Standard Journal Entries Reserved for Future Use Reserved for Future Use Chart of Accounts Organizational Chart Per Book Billing D&erminants and Revenues - Test Year Billing Determinants - Pro Forma Year Operating statistics Other Operating Statistics Calculation of AFUDC Cushion Gas Storage Working Gas Storage Trial Balance

Additional Requirements:

Any utility which is a wholly-owned subsidiary of another company should also provide the information required by Schedule E-I for the parent corporation on a stand-alone basis.

SECTION 8, APPENDM 8-1 Schedule: E-I Balance Sheet - Total Company

Explanation: Schedule showing the balance sheet by account for the end of the historical test year or the end of the historical portion of a partialIy projected test year. Any utility which is a wholly-owned subsidiary of another company should f s o provide the information required on this schedule for the parent corporation on a stand-alone basis.

Line Account Account - NO. Number Descripton Amount (A)(a) Number Description Amount (A11aI

1 Currcnt Assets Current Liabilities

3 Total Current Liabilities 4 5 Long-Term Debt 6 7 8 Total Long-Term Debt 9

11

13 14 15 16 17 18 19 20 21 22 23

2

10

I2 Deferred Credits and Otlier Liabilities

24

Total Current Assets

Otlier Property and Investments, at Cost

Property, Plant and Equipment

Total property, plant and equipment Less accumulated depreciation -

Net Property, PIant and Equipment

Deferred Charges and Other Assets

Total Deferred Charges and Other Assets

Total Assets I 7

Total Deferred Credits and Other LiaLiIities

Stockholders' Equity

Total Stockholders' Equity

'Mal Liabilities and Stockholders' Equity * - D-1.1 coops,

(A) B-x or E 3 if partially projected test year is used, 6 8 , D-1.1,

F-1.1, p-1.2

Page 1 of 1

SECI'ION 8, APPJ3NDlX 8-1 Schedule: E-2 Title: Income Statement --

TotaI Company

Explanation: Schedule showing the income statement by subaccount €or 12 months ending with the last month of the historical test year or the 6 months ending with the last historical month if using a projected test year,

h O ~ t

Line No. Account Number Description (a)

1 2

3 4 5 6 7 8 9 10 11 12

13 14 15 16 17 38 1.9 20 21 22

23 24 25 26 27

Operating Revenues

Operating Expenses:

Total Operating Expense

Net Utility Operating Income

Other Income & Deductions: Other Income:

Total Other Income 0th Income Deductions:

Total Other Income Deductions

Income Taxes

Net Other Income & Deductions

Interest Charges:

Total Interest Charges

Net Income

Recap Schedules As needed

Page 1 of I

SECITON 8, APPENDIX 8-1 Schedule: Is-3 Other Income

and Deductions

Explanntlon: Schedule showing test year and m h other income and dcductions, interest charges and extmordinary items. Amount reflected in the financial statements forthe historical portion of the test year. If the test year is entirely historical, column I shalI show the amount reflected in the financial statements for the test year.

Line NO.

1 2

3 4 5 6 7 8 9 10 11 12

13 14 15 16 17 18 19 20 21 22

23

Actual Amount per Financial Frojecicd Activity

Statements for for 6 Months Account 6 months ending Ending Total Pro Forma Pro Forma

Description Number Month DD, Y Y W Month DD, YYYY Test Year Adjustments In1 Year

(Detail all opemting mtnues and expenses by primary account)

Otherhcome:

Total 0 ther Income

Other Income Deductions:

Total Other Income Deductions

I n m m e T a ~ ~

Net Other Income & Deductions

Interest Charges:

Total Interest Charges

Extraordinary Items

Nct Non-Operating Income

[a) c 4 Others as necded

E = a k u s As needed

Pageiofr

SECTION 8, APPENDIX 8-1 Schedule: E-4 Title: Adjustments to Other

Income and Deductions

Explanation: Schedule showing pro forma adjustments and reclassifications affecting test year other income and deductions.

Line NO. -

I 2

3 4 5 6 7 8 9 10 ll 12

13 14 15 16 17 18 19 20 21 22

23

(23 (3) (4) (5) (61 Total

Account Account Adjustment Adjustment Company Description Number Number Description Adjustment (A)

(Detail a11 adjustments by primary account)

Other Income:

Total Other Income

Other Income Deductions:

Total Other Income Deductions

Income Taxes

Net Other Income SC Deductions

Interest Charges:

Total Interest Charges

Exttaordinary Items

Net Non-Operating Income

SumortinP Scheddq As needed

Recar, Schedule (A) G 3

Page 1 of 1

" I O N 8, APPENDIX 8-1 Schedule: E-5 THe; Audited Financial

stsltements

Explanation: A copy of the most recent au&ted k c i d statement and/or the most recent annual report to the stockholders.

P a g e l O f 1

SECIXOPJ 8, APPENDIX 8-1 Schedule: E-6 Title: standard

Journal Entries

Explanation: List showing the standard journal entries prepared monthly by the utility with a description of what each entry records.

Pagerof1

SECI'ION 8, APPENDIX 8-1 Schedule: E9 Title: chart of Accoun€s

Explanation: Pruvide a copy of the utility's detailed chart of accounts and subaccounts including plant in the same level of detail required in E-17. Include a detailed description of each account/subaccount.

Page 1 of 1

SECTION 8, APPENDIX 8-1 Schedde: E-io L Title- Organizational Chart

Explanation: Schedule showing an organizational chart of the applicant. Said organizational chart shall include the overall corporate structure of the parent corporation and al l subsidiary companies, if any. This schedde shall include a detailed chart of the appficant's Accountbg Department, Budget Deparhent, Finance Deparlment and Rate and Regulatory Department Provide the name, title, and telephone number of the person who should be contacted for information concerning this application.

Page I of I

SECIION 8, APPENDIX 8-1 Schedule: ll-11.1 Per Book Billing Determinants and Revenues -

Testyear

Unc No.

1 2

3 4 5 6 7 8 9

10 11 12 u 14 15 16 17 18

19

21 22

2a

2.4 25

Line No. 26 27 28 29 30 31 32 33 34

35 36 37 38 39 40 41 42 43

44 45 46 47 48 49 50

Td Year Test Y a r T&Y-r TesiYear Testyear TeA Year &le Monlh Month Month Month Month MOllth

scheddc l l 1 2 c 3 .4 r 5 # 6

m&&&hl WomerbKt Demand Usage Umgcpcrtkstomtr PB Bar Rnlc R m n u o PI3 Fuel Rlder Revenue PB 0th Rider Rcvcnees

Totat PB Retan Salm Rrvenuc

m&lL&u2 WomerbEUs Dunand uwc Ugagc pcr customer PB Ease Rptc Amnnc PB Fnd Mdcr Rcvcnuc PB Olber Rider RcvPaum

Total PU k t a n Sales Rewnue

Total W o m c r bills Total Dcmand Total Usage Total PI3 Base !?ate Revenue Total PB Fud Mdcr Revenue Total PI3 Mher RIdm RFvEnu~t

TolaI PB Retan sal= Rmnuc S * $ * $ - s - $ * s

TcstYur TmYm Rntc Mouth Month Month Month Monlh Month 12 Months

Test Ymr TertYrar TcmYur Testyear Tesl Year

%hdde 1 7 * 8 .g I 1 0 t 11 I12 Total -

SBCXION 8, APPENDIX 8-1 Schedule: Eif.2 Title: Billing Determinants -

Prn FormqYear

h e No.

1 2

3 4 5

6 7 8 9 10

11

12 13

Une NO.

Y 15 16 17 18

19 1 0 21 22

23

ul 25 26

Page 1 of I

SECTION 8, APPENDIX 8-1 Schedule: E-12 Title: Operating Statistics

Explanation: Schedule showing key operating statistics in comparative format for the test year.

I Pumping Capacity (GPM or other suitable ur& of measure)

2 Finished Water Storage (by tank) (1) Capacity in galIons (2) Draw down capabilily

3 Water Demand: (1) Peak Month usage (2) Peak Day usage (33 Peak Hour Usage

4

5

6

7

8

9

10

Most recent report from insurance service offices - pubIic fire protection.

Gallons or cubit feet sold each month of the test year, by rate schedule.

Number of customers by rate schedde.

Yearend and average annual gallons per residential customer.

Yearend and average muaI revenue per residential customer.

Pumping cost per 1,000 galIons or other suitable unit of measure.

Revenue by rate schedule by month.

Sut>portinp: Schedules As needed

Recaa Schedules As needed

Page 1 of I

SECIION 8, APPENDIX 8-1 Schedde: E-13 Title: Other Operating Statistics

Explanation: Schedule showing miscellaneous operating statistics and an analysis ofa typical billing cycle.

I. Schedule for each of the five years immediately prior to the test year for:

(a) Overthe hours and, if available, whether classified as expense or capitalized.

(b) Ratio of capitahed/expensed payroll including dollar amounts.

TI. Analysis of typical billing cycle:

Number of cycles.

Meter read dates.

Processing period.

Billing date(s).

Date(s) b i b mailed.

Due date(s).

If the AppIimt determines that thhe 13-month average of accounts receivable is not reflective of thhe average daily balance, an analysis of t he average number of days between billing date and receipt of payment during the test year should be provided.

Calculation of average number of days usage that has not been billed as of the end of t h e month (including meters that have not been read).

Note: Section XX may be omitted if the Applicant does not fle a lead lag study.

Suppo~ng Schedules As needed

Recap Schedules As needed

Page 1 of 1

SECIION 8, APPENDIX 8-1 Schedule: E-w Title: Calculation

o f m c

Explanation: During Conslruction and determination of the rate used in the test year.

Description of the company's method €or calculating AlIowance for Funds Used

I. Provide a detailed narrative of how AFUDC is calculated, compounded and recorded. Include an example of the actual formula used to calculate AFUDC.

11. Provide the AFUDC rates used during the test year (both debt and equity components) and explain how the formula in Part 1 was used to derive those rates.

Supporting Schedules As needed

Recap Schedule As needed

Page 1 of 1.

SECI'ION 8, APPENDIX 8-1 Schedule: E-= Title: Cushion Gas Storage

Explanation: Schedule showing the cushion gas inventory using a weighted average inventory cost method.

Line NO.

Pipeline Senice/

On-system Storage

Test Year Beginning Balance Ending Balance

MCF or MMBtu Amount MCF or MMBtu Amount

SUPDOrtinE schedules Asneeded

RecaD Schedule As needed

Page 1 of I

SBCI'ION 8, APPENDIX 8-1 Schedule: E-16 XUz Working Gas Storage

Explanation: Schedule showing the stored gas inventow using a wightcd average inrenton* cost method.

TestYear Additr~n~ WithdraMs Bnchng Balance Pipeline Sem'cel Beginning Balance

On-system Storage MCF or MMBtu $/Unit Amount MCFor MMBtu $/Unit Amount MCFor MMBtu $/Unit Amount MCFor MMBtu $/Unit Amount

Note: If test year contains projected amounts, thcn indudea minimum of ~~similarIyformattcdsup~rting schedules, one containing the historical portion and one containing the projeckd portion, that will rccap to this schedule.

As needed Biw&h&k

As needed

SECTXON 8, APPENDIX 8-1 Schedule: E-17 Title: Trial Balance

Explanation: Schedule showing the trial balance by detail general Iedger subaccount number for the test year and two preceding non-overlapping &tal or calendar years. Also, provide monthly -trial balances for the historical portion of the test year.

1.

rr.

m.

For each of the 12 months ending w i t h the Iast month of the historical test year or each of the 6 months ending with the last historical month of a projected test year, provide a detailed trial balance containing subaccounts, with subtotals by account. Include detailed (300 series) plant accounts for the utility plant-in-senice (101) and related accumulated depreciation (108) accounts for the last historical month of the test year or for all months if available. Note: this information should be provided on a consistent basis with that provided in Schedules B, C and F (e.g., Arkansas jurisdictional information). (A)

Provide a detailed t r ia l balance for the test year and two preceding fiscal or calendar years containing subaccounts, with subtotals by account. Indude detailed boo series) plant accounts for the utility plant-in- service (101) and related accumuIated depreciation (108) accounts. If test year is partially projected, the test year trial bahnce is not required for this item-see item I. Note: this infomation should be provided on a consistent basis with that provided in Schedules 3, C and F (e.g., Arkansas jurisdictional information). (A)

If this information has not already been provided pursuant to Part IT, provide a detailed total company trial balance for the test year containing subaccounts, with subtotals by account. If test year is partially projected, the test year trial baIance should reflect bdances at the end ofthe historical period. Note: this information should be arovidcd on a total comaanv basis consistent with that movided in the D Schedules. CBI

SupportinR Schedules E-9 Others as needed

(B) D-I, D-6.2, E*1,15-2

Page 1 of I

Historical Test Year Depreciation Information partidy projected Test: Year Depreciation Information Pro FormaYearDepreciation Information Historid Test Year Depreciation Information - Coops Partially Projected Test Year Depreciation Information - Cmps Pro Forma Year Depreciation Information - Coops

SECTION 8, APPENDIX 8-1 Schedule: F-1.1 Title; Histor id Test Year Depreciation Information

Explanation: This schedule shows original cost of utility plant in service and accumulated depreciation by account, subtotaled by function, for a historical test year. ScheduIe Pi,i shouId only be completed if the company is f i h g 12 months of actual historical test year data. Total amounts must reconcile to the recap schedules indicated.

Line No, 1 0 - 3 4 5 6 7 8

(6) Adjusted

(71 Accumulated

Plant Balance Plant Balance Depreciation Acct. Per Book End of Per Book - &lassific- Test Yea r IAl (RI Fnd of Test Year (a1 tnl . . Acct.

Budm R c m w t w - - I - subtotaled by function .. " " -

Total I

s s l - porting Scliedu 1 (a) E-1 fi) Provide supporting schedule Others as needed

Recap Schedrrles

IBI B-3 (A) F-1.3

Page 1 of I

SECTION 8, APPENDIX 8-1 Schcdule: F-1.2 W Pardalry Projected Test Year

Dcpreclation Informadon

Explanation: ThL schedule show original cosl of utility plant in senice and accumulated depreciation by amunt, subtotnlcd by functton, far il padially projcctcd test >Tar. Schedule Pi.2should only be wmpletcd if thecampany ts filinga partidly projected test year. Total amounts mitstreconcfe lo the m p schdulcs indicated.

(41

Plant Balance

c71 (8) (91 Pmjcctcd

Plant Balance Accumulated Deeredation Acct. A c C t Per Book End Of Pmjected End of Per Dook End ok.toriml

AwiQwhl Lill&LulmllfxIk2&thn 1 z sitbtotaledby function 3 4 5 6 7 8 Total

> - (a1 ~ - 1 fi) Applicable B schedules (c) Pmvide supporttng schedule Others m n d d

Schcdule: F-14 PmFomaYear

Depredation Information

h p h n a t l o a This sheduteshuw netual and pmposed rata of depredation, annual depredalIon expense, ortdnal a t ofulaiiy plant in zen3ce nnd accumulated depradalbn by account, subtotaled by hndlon, for the pm Iprmapr. Total amounts mubl m n d e lo L a mpschedutes IndIntd. lfchangm to cdming depredation rates nm requaled, columns 11 and D mudl be mmpleted nnd thc company must pm-tde, ==el lodh in Section 8 of the Rule$ of Practice snd P d u r e , a mmptchcnsfve depredation atudywhleh addressea llfe and mlwga atImelrr In supgofl ofsuch aewntu.

I z sutlo!aled by fundkn 3 4 5 6 7 8 Totnl -

SECTTON 8, APPENDIX 8-1 Schedule: F-2.1 Title: RistoricaI Test Year

Depreciation Information - Coops

~

Explanation: This schedule shows original cost of utiIity plant in service, subtotaled by function, for a historical test year. Schedule P2.1 should onlybe completed if the cooperative is filing 12 months of actual historical test year data. Total amounts must reconcile to the recap schedules indicated.

HISTORICAL TESTYT3R

I;(ine_No. x 2

3 4 5 6 7 a

(2) (31 (4) 151 (6) Adjusted

End of Plant Balance PIant Balance

Beclas&&ons hbl Tsukd4l . . Acct, Acct. Per Book Hud2!x B m riatioq - - - *

subtotaIed by function e - - e I

" " - - - I

- - I

- - - TotaI - - -

M i n P r Schedule la) E-1 (b) Provide supporting schedule Others as needed

fi- (A) P2.3

SECTION 8, APPENDIX 8-1 Schedule: kn.2 Partially Projected Test Year

Depreciation Information - Coops Explanation: This scliedule shows original cost of utility pIant in service by account, subtotaled by function, far a partially projected test year. Schedule F-2.2 should only be compIeted if the cooperative is filing a partially projected test year. Total amounts must reconcile to the recap schedules indicated.

PARTIALLY PROJECIED TEST YJ%R

LinaNa. 1 2 3 4 5 G 7 8

141

PIant Bfance

171 (8) Projected

Plant Balance Projected End of

ortton of Test Year (4 I h m nts rtil RedassiRcations I c l T T . .. Acct. Per Book End Of . . Aw t. Number P=cnatm

subtotaled by function

Schedule (a) E-1 (b) AppIicable B schedules IC) Provide supporting schedule Others as needed

$ecaD.Scbedules (A) F-2.3

Page i of 1

SECTION 8, APPENDIX 8-1 Schedule: F-2.3 lib ProFormaYcar

Depredation Information - Coops

Explanatlon: fliisscliedule show actual and proposed rates of deprecktton, annual depredatloo expense nnd original cost of utillty plant In seoicc by account, subtotaled by function, for the pm fnrms sw. Total amounts must reconale to tbe m p schedules Indicated. If dinnges to dsting dcpdation rates are requested, columns io and 12 must be wmplcted and the mpemtive must pmide, as set forth in Section 8 of tbc Rules of Practice and Procedum, n comprchensi\q depredntion study which nddresscg lifc and salvage estimates in support of such new rates.

PRO FORMAYEAR

LhLm 1 z 3 4 5 6 7 8

(5) (61 (71 Pm Forma Adjustments

(W (9) PIant Balance

End of Accrual Rates P m P o r m R Y e a r w

-

(121 Annual

Expenso Pmposcd (A) Lcol a'-

-

- E c w a e h h (a) P-2.i or P2.2 (11) Applhblc D schpdulep (c) Proddcsupporting sdiedule Id) Listing of APSC Docket No&) nnd Order No&) a p p d n b the currently effccIiw dcprcdutlon rats Others RS needed

tA) Gi

Page i of i

ARKANSAS PUBLIC SERVICE COMMISSION SECIION 8, APPENDIX 8-1

G, COST OF SERVICE I COSTSEPARATION SCHEDULES

Schedule G-i G2

G-3 G'4 G-5.1 G-5.2 G6 G-7 G-8 E 9 Gio Gii

Description Cost of Swvice Study- Summary Cost of Sem'ce Study - Rate Base Detail Cost of Service Study - Revenue and Expense Detail Development of AlIocation Group Load Data and Rate Schedule or Class Information Load Data and Rate Schedule or Class Infomation Test Year Statement of Cost of Service by Function Jurisdictional Separation of Rate Ease Jurisdictional Separation of Expenses Analysis of Intrastate Toll Revenues Separation of Costs to Unregulated Activities Special Cost Studies

SECI’ION 8, APPENDIX 8-1 Schedule: GI T i k Cost of Service Study -

SUmmary

Explanntion: ScIieduIe showing the major categories of rate base, revenue, and expense for =*year by TotaI Company, d l Other Jurisdictions, TotaI Arkansas Retail, and Arkansas Rate ScheduIes or Classes. The Total Company” amount is not required if the amounts brought fomad from supportingschedules are at the Arkansas level and the Company is not reporting any nonJurisdictiona1 (non-Arkansas) amounts on the supportingschedules. The scheduleshall also show the calculation of tlie rate schedule revenue deficieng and revenue requirement forthe above groups at an equal rate of return. If the proposed mtescheduk revenue requirement is different from that resulting from the use of equal rates of return, that calculation should aIso be shown.

Line NQ- I RATEBASE(a) 2 GROSS PLANT IN SERVICE 3 ACCUMULATED DEPRECIATION 4 NETPLANT 5 WORKING CAPITAL ASSSXS 6 OTHER RATE BASE ITEMS 7 TOTAL RATE BASE (A)

8 NOWFUEL OPERATXNG REVENUES 9 10 OTHER OPERATING REVENUES 11 TOTAL OPERATING REVENUE (A)

PRESENT MTE SCHEDULE REVENURt (b)

12 13 14 15 16 17 18 19 20 21 22

23 24 25 26

mmsIfs IC) OPERATION & MAINTENANCE EXPENSE

PRODUCTION TRANSMISSION DISIRIBUTION CUSTOMER ACCOUNTS CUSTOMER SERVICES AND INFORMATIONAL SntEs ADMINISTRATIVE AND GENBRhL ETC.

TOTAL OPERATION & MAINTENANCE EXPENSE DEPRECIATION & AMORTIZATION EXPENSE TAXES OTHERTHAN INCOMETAXE INCOMETNLES

TOTAL EXPENSES (A)

27 OPERATING INCOME

28 EAKNBD RFXURN ON RATE BASE

Page I 013

Schedule: G-I Cost of Semice Study -

Summary

Explanation: SchediiIe showing the major categories of nte base, revenue, and expense for mfsmuye'ear byTotal Company, all Other Jurisdictions, Total Arkansas Retail, and Arkansas Rate Schediiles or Classes. The TotaI Company" amount is not required if the amounts brought fonrnrd from supporting schedules are at the Arkansas Ievel and the Company is not reporting any nonJurisdictbna1 (non-Arkansas) amounts on thesupportingschedules. The schcdulesha11 also show t l ie calculation of the rote schedule mentte deficiencp and revenue requirement for the above groups at an equal rate of retttrn. If the proposed rate schcduIe revenue requirement is different from that resuIting from the use of equal mtes of return, that calculation should also be shown.

Line Kp. 29

30

31

32

33

34

35

36

37

38

39

40

41

TotaI Arkansas lwd - - &

* 0 . TotalComnanrr- COS" OF SERVICE REVENUE REQUIREMENT

RaQUrRED RETURN ON RATE BASE GIVEN EQUAL RATES OF RETURN

REQUIRED OPERATING INCOME (L7*L30)

INCOME DEFICIENCY/(SURPLUS) (L31-Lz7)

RJWENUE CONVERSION FACTOR (d) (A)

REVENUE DEPICIENCY/(SWLUS) (L33%32)

RATE SCHEDULE REVENUE REQUIKEMBNT (Lg+L34)

FUEL REVENUES @ PRESENT RATES (b)

OTHER EUDERS @ PRESENT RATES (b)

% INCREASE ON r m m r RATE SCHEDULE REVENUE ( ~ 4 1 ~ 9 )

96 INCREASE ON PRESENT RRTE SCA REV + FUEL REV (L34/(Lg+L36])

% INCREASE ON PRESENT RATE SCH IUSV + FUEL REV + OTHER RIDERS (L34/(L51+1.36+L37))

TOTAL REVENUE REQUIREMENT (Lio+L35cI36+L37)

+ m

d

B h

4 4 d

2 n s U 2

@J

ae a?

SECTION 8, APPENDIX 8-1 Schedule: 6-2 W Cost of Service Study -

Rate Base Detaif

Explanation: Schedule showing allocation of =formayear functionalized rate basc by account, and where applicable by subaccount, at origind cost less depreciation and other rate base items to Total Company, Other Jurisdictions, Totd Arkansas Retail, and Arkansas Rate Schedule or CIasses, The 'Total Company" amount is not required if the amounts brought forward from supporting schedules are at the Arkansas level and the Company is not reporting any now JurisdictionaI (non-Arkansas) amounts on the supporting schedules. Workpapers detailing classification/functionalization of any accounts sliould be provided. Identify accounts that have been classified and/or alIocated in a manner different from the previous rate case and explain the basis for the change.

Line Account u h l n . 1 2 3 4 5 6 7 8 9

10 11 12

13 14 15 16

17

Base D&l RATE BASE GROSS P m IN SERVICE

INTANGIBLE PRODUCITON m s w s SION DISTRIBUTLON GENERAL ETC.

TOTAL GROSS PLANT {a)

ACCUMULA'I%D DEPWCMIWN INTANGIBLE PRODUCI'ION TRANSMISSION DISTRIBUTION GENERAL ETC.

TOTAL ACCUMULATED DEPRECIATION (a)(c)

19 WORKING CAPITAL ASSETS (a) 20

21 TOTAL RATE BASE (A) OTNER RATE BASE m M S (a]

(a) E-1 &I G-4 (c) Pi.3

Tot a1 Allocation

GQ€umxJurisdictbn mail A B E k W Tot a1 Other Arkansas Rate W Rate W Factor

Schedule: G-3 m: Cost a€Se&ccStudy- Revenue and Expense DetaiI

ExpInnation: Schcdule shm5ng Jurisdictions, TOM Arhnsas RctaiI, and Arkansas Ratc Schedule or Clnsses. Thc 1Total Companlny” amount is not mquircd if the amounts brought fonrml frum supporting schedules are at the Arkansns level nnd the Company is not reporting any nonJurisdictiona1 (nan-Arknnsnsl amounts on the supporting schcdulw. The nsmciatd plant account (s) should be provided for all expenses which follow specific plnnt accounts. Warhyapers detailing dassification/functionalimtion by mount should be pmvidcd. Identify accounts that have been clnssified and/or nllocated in a manner diffcrcnt from the previous ntc case and explain the basis for the chnnge.

h m y c a r revenuB and allomtion of functionnlizcd mpenses by nmunt. nnd where npplicnble by subaccoitn t, to Tote1 Company, Other

Line h u n t No. pla 1 2

3 4

5 6 7 8 9 10 11 12

13 14 15

16 17 18 19 20 21 22

23

24 25

26

Total Assoeintcd Allocation

Comunnv_(alJurisdiction midl A B E;tE, &uulm!LLabetIlil Total Other Arkansns R n t e M R a t c w Plant Fnctor

NOWFUEL OPERATING REVENUISS PRESENT RATE SCHEDULE REVENUES (c) OTHER REVENUES TOTAL REI‘AIL SALES REVENUE

EXPENSES OPERATION & M A I N ” C E MPBNSE

P R 0 D U CTI 0 N TRANSMISSION DISTRIIlUIlON CUSTOMER ACCOUNTS CUSCOMER SERVICES AND INFORMATIONAL SALES ADMINISTRATIVE AND GENERAL mc

TOTAL OPBKATION & MAINTENANCE EXPENSE

DEPRECIATION &AMORTIZATION EXPENSE INTANGIBLE PRODUCIlOh’ TMNSMISSION DISTMIIUTION GENERAL m.

TOTAL DEPRECIATION &AMORTIZATION EXPENSE (d)

TAXJ33 OTHER THAN INCOME TAXES INCOMETlUCES

TOTAL EXPENSES (A)

27 OPERATING INCOME

SECl'ION 8, APPENDIX 8-1 Schedule: E 4 Development of

Allocation Group

Explanation: Schedule showing derivation of a11 allocation factors utilized in the cost of service study. All factors shall be labeled to show exact cross references to Schedules G2 and G-3. Show data used as well as the resulting factor. The "Total Company" amount is not required if the amounts brought forward from supporting schedules are at the Arkansas IeveI and the Company is not reporting any nonJurisdictiona1 (non-Arkansas) amounts on the supporting schedules.

Grout, / Factor Line EQZ

Total Tot a1 Other Arkansas Rate k Rate

IOU Jurisdiction R e t ; i i l l A l B B E;tr;, . . 1 EXTERNALFACTOR 2 Demand 3 CommoditylEnergy 4 Customer 5 Revenue 6 Others as needed

7 INTERNALFACTOR 8 GrossPlant 9 Others as nccded

IO EXTERNAL DATA (Derived from sources external to COS Model) 11 Demand(a3 12 Commodily/EnerAy (b) 13 Customer (b) 14 Revenueb) 15 Others as needed

16 I"AL DATA (Derived from calculations within the COS Model) 17 GrossPlant 18 Otlicrs as needed

(a) G5.1 or G5.2 cbl H-1 As needed

Pagc 1 of 1

SECTION 8, APPENDIX 8-1 Schedule: G5.x Title: b a d Data and Rate

Schedule or Class Information

Explanation: Schedule showing operating charackeristics of the system for the test year and t h e 1)r0 forma year (if different).

I. Provide electronic fdes to Staff with hourly demands for the test year only for both total system and Arkansas jurisdiction (based on 8,760 hours). Show monthIy peaks and time of occurrence (hour cndind,

2. Provide the peak demand for the test year and pro forma year and time of occurrence (hour ending) for total system and total Arkansas jursdiction.

3. For pro forma year identify changes and provide trTorkpapers.

4. Characterize rate scheduTes/classes by: (brief narrative)

(a) Describing t h e customers in each rate schedule or class, Le., churches, residential small commercial establishments, large factories, etc.

(b) Calculating annual load factors by rate schedule or class. (i.e., utilizing rate schedule maximum hourly demand on a yearly basis).

(c) Stating each rate schedule's or class's non-coincident demand for the test year and the pro forma year. (A)

(d) Stating each rate schedule's or class's coincident demand with system peak for the test year and the p o forma year. (A)

(e) Stating energy and demand loss by voltage level pIus method(s) of calculation. (If study is the basis of calculation, please note and provide a copy to Staff).

Supportinp. Schedules As needed

Page 1 of 1

SECTION 8, APPENDIX 8-1 ScheduIcG5.2 Title: Load Data and ]Rate

Schedule or Class Information

Explanation: Schedule showing operating characteristics of the system for the test year and t he pro forma year (if different).

I. Provide the peak demand for the test year and pro forma year and time of occurrence (hour ending) for total system and total Arkansas jurisdiction.

2. For pro forma year identify changes and provide workpapers.

3. Characterize rate schedules/classes by: brief narrative)

(a) Describing the customers in each rate schedule or class, Le., churches, residential small commercial establishments, large factories, etc.

(b) Calculating annual load factors by rate schedule or class. (ie., utilizing rate schedule maximum hourly demand on a yearly basis).

(c) Stating each rate schedule's or class's non-coincident demand for the test year and the pro forma year. (A)

(d) Stating each rate schedule's or class's coincident demand with system peak for the test year and the pro forma year. (A)

(e) Stating line losses at distribution level. (Show calculation)

(f) Stating line losses at transmission level (if applicable). (Show calculation)

Supporting Schedules As needed

Recap Schedules (A) G 4

Page I of 1

SECI'ION 8, APPENDIX 8-1 Schedule: G6 Title: Test Year Statement of

Cost of service by Function

Explanation: Schedule showing cost: of Service by function (Le., production, transmission, et&) and classihtion.

Form 12 €?bBL Account No. Demand T ~ t d

SECTION 8, APPENDIX 8-1 Schedule: G 8 TitIe: Jurisdictional

Separations of Expenses

Explanation: Jurisdictional separation of Expenses and Other Taxes by expense account.

(11 (2) 131 Total * Separations Intrastate

Account No. Account Title Company Factors Expenses 6110 Network support Exp. 6x20 General Support Exp. 6210 COE Switching Exp. 6220 Operator Svcs. Exp. 6230 COE Transmission Exp. 6310 IOT Exp.

6510 Other Plant & Equip, Exp. 6350 Network Operations Exp. 6540 Access Exp. 6560 Depreciation & Amort. Exp. 6610 Marketing Exp. 6620 Services 6710 Execution and Planning 6720 General & Administrative 7200 Taxes

6410 C&W Exp.

Equal Access Exp. USF Exp. Adjustment Lifeline Exp. Adjustment All other, etc.

* Arkansas operations

Page I of I

M d e the asrmmptions, dmtions , documentation, studies, etc. supporting al l intrastate interexchange revenues and/or revenue requirements that either qlicity or implicitly form the basis of test year revenues b m hbashte toll in Schedule (2-1.

Fage1ofr

Schedule: 42-10 SI-ration ofcosts

tOu--tiw

Fqlanation: Separations of costs to unregulated operations.

If the amounts for rate base and a p e n s ~ ~ in the B and C schedules are m d m t upon any alIocation(s) of plant and expenses to unregulated operations ofthe company, this schedule shall contain all assumptiofls, dmhtions, documentation, studies, etc.

Pagelof1

Explanation: Cost suppork for prichg non-residually priced &ces.

The company may use this schedule to provide cost studies supporting its proposed rate design. Such studies may be appropriate for discretionary, enhanced, or special semi-, which are not priced m i d d y , and/or for which special cost an*& would support specific rate proposals of the company.

Schedllle H-1 H-2 A 3 B-4 H-s H-6 H-7 1.1-8 H-9 R-lo

AlXANSM PUBLIC SERVICE COMMISSION SEClloN 8,APPrnZx 8-1

Summary of Rwenuesby Rate Class - Present and Proposed Rat= AnaIysis of Revenue by DetaiIed Rate Schedule Typiml Bill Analysis Bill Frequency Analysis Derivation of Rate Designs by Rate ScbeduIe Wholesale Powr Billing Summav of Revenues by Kate Class - Pment and Proposed Rates Summary of Revenues by Rate EIement mid Bill Analysis Tariffs

SECI'lON 8, APPENDIX 8-1 Schcdtilc: H-I Dtle: Summary of Revenues by

Rate Class - Present and Proposed Rates

JLxplanation: Schcdulc comparing revenues for each ratc class using p a r billing determinants at ptesent and pruposcd rates.

PRESENT (a,b) PROPOSED (ah) PROPOSED CHANGE (A) ti) (2) (31 [4) (5) (6) (7) (8) (91 (10) (111 (12) (13) (14)

Line Schedule Kidcr Ridcrs Retail Sales ScheduIe Rider Riders Retail Sales Revenue % Revenue %

Total Rate Rate Fuel Other Total Rate Fuel Other TotaI Schcdulc Retail Sales

Rateclass Rwcnuc Revenue Remnue Kwcnuc Revenue Revenue Rcvcnue Revenue (Col. 7 - &I. 3) (Col. 11 / Col. 3) [&I, 10 - Col. 6) (Col. 13 / Col. 6) 1 2 3 4 5 6 7 8 9 10 11 12 13

h t c Class A Rate Class I3 Etc.

Total

Pngc 1 of 1

SECIION 8, APPENDIX 8-1 Schedule: H-a TitIe: Analysis of Revenue by

Detailed Rate Schedule

Explanation: Schedule comparing Arkansas retail revenues for each rate schedule by detailed rate component using gmhma sear billing determinants, at p w e n t and proposed mtes for every - * - &ng period (e.g., on-peak, surnier off-peak, etc). Please provide the percent of iota1 rate schedule &venue that each rateschedule component represents.

Line &!A

1 2 3 4 5 6 7 8 9 10 u 12

13 14 15

16 17

Rate Component

RATE S C H E D W DESCRIPTION Rate Schedule #I

Citstomer Charge (a) Usage Charge 1st BIock (a) Usage Charge md Block (a) Transportation Fee (a)

Tolal

PReSENTIWI'ES PROPOSED RATES PROPOSED CHANGE (31 (41 (51 (6) (7) 181 191 (10) Ill)

Usage, or Revenue $ Revenurn Revenue $ Revenues Rwcnue 8 % Citstomer Bills, % of Total % ofTotal

Lhmm&J (Col. 3 x Col. 4) (Col. 5 / TotaI) E&& (Col. 3 x Col. 7) (Col. 8 /Total) (Col. 8 - Col. 5) (Col. io / Col. 5)

$ 0.0%

Rate Class A (sum of rate schcddes within Rate CIass A) Rate Class A Rate Schedufe Revenues (A)

Rate CIass I3 (sum of rate scheduIes within Rate CIass B) Rate Class 3 Rate ScheduIe Revenues [A)

TotaI Rate Schedule Revenues (A)

SECTION 8, APPENDIX 8-1 ScheduIe: H-3 Title: Typical Bill Analysis

Explanation: Schedule(s) comparing annual or seasonal analysis of customer bilk at varying levels of usage at present and proposed rates by rate scheduIe. For each rate schedule, appIicant should order bills by usage level in ascending order and separate into IO groups (decih) of equal number of bills. For each group, company should calculate a present and proposed bill using rates from Schedule H-2 applied to that group's average usage. A company with uniform monthly rates will provide an annual andysis. A company with seasonal rates will provide a seasonal analysis for each season. (Exclude nonstandard rates, such as lighting, variable peak pricing, and special contracts).

Time Period: (Annual or separate seasonal schedule for each season)

Rate Schedule:

Description:

Line m I 2

3 4 5 6 7

9 10 11 12

a

DeciIe Levels for Numbers

of BilIs I 2

3 4 5 6 7 8 9 10

(3)

Number of Bills

Totaf Bills -

141

Average Usage

(5) ca (7) (3) (91

BilIed Rates Rates Revenue $ 96

Average Bill Average Bill Average at Present at Proposed Proposed Change

Demand (COL 4) x (Sch H-2 CO~. 4) (Col. 4) x (Sch Ex-2 Col. 7) ( CO~. 7 - Col. 6 ) (COL 8 / COI. 6) $ - $ - $ $ - $ - $ $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ " $ - $ - $ - $ $ - $ " $ $ - $ - $ - - $ - $ " $ I

- - - I

I

- - -

I "

- -

SupportiDn Schedula As needed

SECTION 8, APPENDIX 8-1 Schedule: El-4 Title: Bill Frequency AnaIysis

Explanation: For Rcsidential mtc schcdulc(s1 and any other rntc schedules for which the Company proposes to changc thcwIumctric blocking, show monthly biUed activity md actual consumption, if different, by rate schedulein the format proridcd. For demand metered customers, show the billed demand in addition to the billed usage. By individual rate schedule, pmide data in the block format below with no less than 11 blocks, one of which is zem,

Rate ScheduIe:

Description:

USAGE UNIT Specify Units A m A L BILLED CUMUIA'ITVE BILLED TOTAIS Number M e t e d Billed Revenue Dills Usage Revenue

Line Block Block ofBills Usage Usage BY % of 9b of % of pla Number Size Usage By Block By Block By Block Block Number Total U w c Total Amount Total 1 1 0 2 2 3 3 4 4 5 5 G 6 7 7

9 9 10 10 If 11 12 TOTAL

8 a

DEMAND UNIT Specm Units A C T U U BILLEX) CUMUlKIWE BILWD TOTAIS Rcwiiuc Bilk Dcmnnd Number Metered BiIled Revenue

13 14 15 16 D 18 19 20 21 22

23 24

Block Block ofBills Demand Demand By 96 or % of 96 of -- Number Size Demand By Block By Block By Block Block Niiniber Total Demand Total Amount Total 1 0 2

3 4 5 6 7 8 9

10 11

TOTAL

As needed

Page 1 of 1

SECI'ION 8, APPENDIX 8-1 Schedde: H-5 Title: Derivation of Rate

Designs by Rate Schedule

Explanation: Schedule showing (1) a narrative explanation ofthe sequential steps taken and (2) supporting calculations underlying the derivation of each component of the proposed rates for each rate schedule.

Sumortinrr Schedules Asneeded

Page 1 of I

schedtrle: Ex-6 Wholesale Power Billing

P a g e l O f l

Schedule: H-7 Title: Summary of Revenues by

Rate CIass - Present and Proposed ]Rates

Explanation: Schedule showing revenues from each rate class for the test year, at present and proposed rates.

Rate w

Total Arkansas Rate Schedule Revenues

Recap Schedule (A) A-2

Revenues in the Test Year Present Rate m o s e d Rats Increase/CDecrease)

Page I of I

SECTION 8, APPErnIx 8-1 Schedule: H-8 Ti&: Summary of Revenues by

Rate Element

Emhation: Schedule comnaring; revenues from each customer classification for the test year, at present: and proposed rates.

Present Rates Proposed Rates

All rates and rate Dollar elements for which Amount Percentage

in Schedule H-g* Billable Quantities** Present Rate Revenue Rate Revenue (Decrease) (Decrease) changes are proposed Adjusted Test Year Present Proposed Proposed Increase Increase

* "Rates and rate elements" refer to any and all services or seivice classifications for which there are separate and discrete rates and rate levels.

** Shown actual quantities, adjustments, and method of adjustment, and/or where applicable, include all assumptions, calculations, studies, etc. used in quantifying annual revenues from present and proposed rates.

Page I of I

SECTION 8, APPENDIX 8-1 schedule: H-9 Title: Typical Bill Analysis

Explanation: Provide an analysis ofthe impact(s) of proposed rate changes on the average bill for residential and business subscriiers.

Page 1 of I

S E W O N 8, APPENDIX 8-1 Schedule: El-IO ywe: TarHs

lkplanation: Include all -sheets, including rules and regulations, extension policies, special conhacts, fees and charges, ets., for which the company proposes to make any chm~es.

Page 1 of 1