(1) Applicant utilities that submit
information in accordance with the minimum rate case filing standards for
electric, gas and private water utilities shall provide pictorial exhibits, as
defined below, for those items which affect the unallocated utility results of
operations and the allocated costs of service/rate designs pertaining to
Montana operations. Applicant utilities may provide such other pictorial
exhibits as will further understanding of their filing.
adjustment that is identified in textual or numerical information and causes a
ratemaking change to the actual unallocated test year results of operations
shall be presented in a flow chart or decision matrix that depicts each factor
that caused the adjustment. Alternatively, adjustments may be identified and
explained in a report that summarizes each adjustment.
total revenue requirements requested, both interim and permanent, shall be
depicted in graphs or charts which show actual unallocated test year results of
operations and each adjustment referred to in subsection (a) .
account, excluding subaccounts, which affects the adjusted unallocated results
of operations shall be shown in tabular form. The tables shall include the test
year adjusted account value, the test year actual account value, the account
value most recently approved by the Montana public service commission in a
final rate case order and the actual account values from the previous four
years. Values for functionalized categories which are accumulated from various
accounts such as the distribution expense category shall be presented as bar
charts. Each chart shall include the actual test year value, the adjusted test
year value, and the actual value for the year preceding the test year.
(d) Applicant utilities that submit testimony and exhibits which are in response to
rebuttal testimony and exhibits of other parties shall include pictorial
exhibits which show the effect that the rebuttal submissions have upon the
original filings. The submitted testimony and exhibits of each rebutting party
shall be depicted in graphs or charts which show the actual unallocated test
year results of operations and each adjustment that causes a ratemaking change
to the actual unallocated test year results. The allocated cost of service/
rate design study of each rebutting party shall be depicted in charts that show
each item referred to in subsection (e) .
component of an applicant's allocated cost of service/rate design study shall
be depicted in pie charts or bar charts. The charts shall include values for
functionalizations by customer class of all cost categories, classifications by
customer class of each functionalized cost category,
and rate designs by customer classes, allocators that were most recently
approved by the Montana public service commission in a final rate case order
and that are proposed.