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(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
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Last modified 7/05/2006