3 AAC 53.080. Supporting information for average schedule companies

(a) In addition to the information filed under (b) of this section, the basis of the simplified rate filing procedure for an average schedule company is the information filed by the company in its annual report under AS 42.05.451 (b), with appropriate ratemaking adjustments.

(b) An average schedule company using the simplified rate filing procedures to adjust its local service rates shall file with the commission the following information:

(1) a schedule showing the computation and narrative explanation of pro forma adjustments to test year operating revenues, operating expenses, and rate base;

(2) a schedule showing the computation of a simple average rate base for the test year;

(3) a schedule showing the calculation of pro forma income tax for the test year;

(4) a schedule prepared in accordance with 3 AAC 53.090 showing the computation of total company revenue requirement and revenue deficiency or surplus, in both absolute dollars and percentage of revenues subject to rate adjustment for the test year;

(5) a schedule showing the percentage and amount of rate adjustment requested, if different from (4) of this section;

(6) a schedule showing the amount of the proposed rate adjustment to all recurring permanent tariffed rates and charges for local service;

(7) the audited, reviewed, or compiled financial statements of the company, including opinion and all footnotes, or an affidavit stating that such financial statements are not available; and

(8) a fluctuation analysis explaining any variation of more than 10 percent from the preceding year for each Class B operating account as described in Part 32 of the Federal Communications Commission regulations (47 C.F.R. Part 32) and adopted by the commission at 3 AAC 48.277(a) (1) - (a)(5). A company with less than $1,000,000 in annual revenues is exempt from this requirement.

History: Eff. 4/8/93, Register 126

Authority: AS 42.05.141

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