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Title 3 . Commerce, Community, and Economic Development
Chapter 48 . Telecommunications
Section 720. Supporting information

3 AAC 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.

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

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


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Last modified 7/05/2006