and amendatory of an existing rate schedule on file with the Commission, it wil be designated as a supplement or an exhibit to the existing rate schedule and will be so numbered.

§ 35.10 Form and style of rate schedules.

(a) Every rate schedule offered for filing with the Commission under this part, shall show on a title page, which shall be otherwise blank, (1) the name of the filing public utility, (2) the names of other utilities rendering or receiving service under the rate schedule; and (3) a brief description of the service to be provided under the rate schedule.

(b) All rate schedules tendered for filing under this part must be printed or otherwise reproduced on 81⁄2 inches wides by 11 inches long white, durable paper so as to result in a clear and permanent record. All copies must be clear, legible, complete, and must show the name(s) of all signatories to executed documents. § 35.11 Waiver of notice requirement.

Upon application and for good cause shown, the Commission may, by order, provide that a rate schedule, or part thereof, shall be effective as of a date prior to the date of filing or prior to the date the rate schedule would become effective in accordance with these rules. Application for waiver of the prior notice requirement shall show (a) how and the extent to which the filing public utility and purchaser(s) under such rate schedule, or part thereof, would be affected if the notice requirement is not waived, and (b) the effects of the waiver, if granted, upon purchasers under other rate schedules. The filing public utility requesting such waiver of notice shall serve copies of its request therefor upon all purchasers.

DOCUMENTS TO BE SUBMITTED WITH A FILING

contain a brief description of the kinds of services to be furnished at the rates specified therein; and summarize the circumstances which show that all requisite agreement to the rate schedule or the filing thereof, including any contract embodied therein, has in fact been obtained. In the case of coordination and interchange arrangements in the nature of power pooling transactions, all supporting data required to be submitted in support of a rate schedule filing shall also be submitted by parties filing certificates of concurrence, or a representative to file supporting data on behalf of all parties may be designated as provided in § 35.1. (b) In addition, the following material shall be submitted:

(1) Estimates of the transactions and revenues under an initial rate schedule. This shall include estimates, by months and for the year, of the quantities of services to be rendered and of the revenues to be derived therefrom during the 12 months immediately following the month in which those services will commence. Such estimates should be subdivided by classes of service, customers, and delivery points and shall show all billing determinants, e.g., kw, kwh, fuel adjustment, power factor adjustment. These estimates will not be required where they cannot be made with relative accuracy as, for example, in cases of interconnection arrangements containing schedules of rates for emergency energy, spinning reserve or economy energy or in cases of coordination and integration of hydroelectric generating resources whose output cannot be predicted quantitatively due to water conditions.

(2) (1) Basis of the rate or charge proposed in an initial rate schedule and an explanation of how the proposed rate or charge was derived. For example, is it a standard rate of the filing public utility; is it a special rate arrived at through negotiations and, if so, were unusual customer requirements or competitive factors involved; and is it designed to produce a return substantially equal to the filing public utility's overall rate of return or is it essentially an increment cost plus a share of the savings rate? Were special cost of service studies prepared in connection with the derivation of the rate?

be in lieu of the rate schedule as required to be filed with the Commission pursuant to the regulations in this part.

(ii) No cost of service data shall be required in cases where the application of the proposed change in rate schedule effects rate increases of less than $50,000 annually resulting from, but incidental to, changes such as a rate design, delivery points and delivery voltage. Specifically designed rate increases of less than $50,000 annually (as opposed to incidental increases), increases resulting from changes made in fuel clauses, and increases of rates comprising an integral part of coordination and interchange arrangements in the nature of power pooling transactions, shall be supported by cost data as identified in § 35.12(b) (2).

(iii) The statement of the cost of service should contain an analysis of system costs for a test period of twelve consecutive months including return, taxes, depreciation, and operating expenses, and an allocation of such costs to the services rendered. The information submitted with the statement shall show the data itemized below for the test period, together with any significant changes in facilities, operations, or costs experience during that period, or which are known and are measurable with reasonable accuracy at the time of the filing, and which will become effective within eight months of the last month of available actual experience. Pursuant to application of the filing public utility made at the time of filing of a rate schedule, the Secretary may allow deviations from the data herein required.

(iv) The statement of cost of service shall include an attestation by the chief accounting officer or other authorized accounting representative of the filing public utility that the cost statements and supporting data submitted as a part of the filing which purport to reflect the books of the public utility do, in fact, set forth the results shown by such books. Following is a description of statements A through O required to be filed pursuant to this subparagraph.

Statement A-Balance sheet. Balance sheets in the form prescribed by the Commission's Uniform System of Accounts for Public Utilities and Licenses as of the beginning and the end of the test period, and

the most recently available balance sheet, including therein the footnotes, if any, applicable thereto.

Statement B-Income statements. Income statements in the form prescribed by the Commission's Uniform System of Accounts for Public Utilities and Licensees for the test period, and the most recently available income statement, including therein footnotes, if any, applicable thereto.

Statement C-Earned surplus statement. Earned surplus statements for the test period, showing debits and credits according to descriptive captions, the balance as of the beginning and the end of the test period, and the most recently available earned surplus statement, including therein the footnotes, if any, applicable thereto.

Statement D-Cost of plant. A statement of the cost of plant by functional classification as of the beginning and the end of the test period.

Statement E-Accumulated depreciation. A statement of the accumulated provision for depreciation by functional classification as of the beginning and the end of the test period.

Statement F-Average working capital. A statement, by components, of the claimed working capital using averages of the amounts as of the beginning and the end of each month of the test period.

Statement G-Rate of return. Show the percentage rate of return claimed, with a brief statement of the basis therefor. Additionally, the following data should be furnished: 3

(a) Debt capital. Show for each class and series of long-term debt outstanding as of the date of the most recently available balance sheet:

(1) Net proceeds.

(2) Net proceeds per unit.

(3) Cost of money and yield to maturity based on the interest rate and net proceeds per unit outstanding determined by reference to any generally accepted table of bond yields.

(4) Show weighted average cost of debt capital as detemined from the foregoing detail.

* Functional classification refers to the classification as among production, transmission, distribution, and general functions.

Where fifty percent or more of the common stock of the public utility is not held by the public but is owned by another corporation, the information required by this section in respect of debt capital and preferred stock capital shall be submitted to the extent applicable, and in addition the data described shall be submitted with respect to the debt, preferred stock and common stock of the parent company.

Statement H-Operating expenses. For the test period show operating expenses by functional classification.

Statement I-Depreciation expense. For the test period show depreciation expense by functional classification. The annual rates used in computing such expense and the method of determining such depreciation rates should also be shown.

Statement J-Income taxes. For the test period show income taxes computed on the basis of the rate of return claimed and separated as between Federal and State taxes; the principal components of the tax adjustments shall be described and the amounts thereof shown separately. Amounts for deferred taxes debit and credit should be shown. There also should be shown the amounts and basis of assignment of income taxes attributed to other utility departments and nonutility operations together with any tax savings affecting the total tax liability. If the filing public utility joins in a consolidated tax return, there shall be given the total estimated tax savings, expressed as a percentage, resulting from the filing of a consolidated return, as well as a full explanation of the method of computing the tax savings. Any abnormalities (such as nonrecurring income, gains, losses, deductions, etc.) affecting the income tax for the test period shall be explained and the tax effect thereon set forth.

Statement K-Other taxes. For the test period other taxes shall be classified under appropriate headings of Federal, State and local with appropriate subclassifications.

Statement L-Over-all cost of service. For the test period show the over-all cost of serv

ice for the filing public utility's electric utility operations during the test period, including allowances for return and income taxes based upon the rate of return claimed, together with the total electric utility operating revenues of the filing public utility for the test period. If the amount of the filing public utility's total electric utility operating revenue differs significantly from its overall cost of service including allowances for claimed return and income taxes, the filing public utility shall show the amounts available for return and taxes on income and return expressed as a percentage of rate base.

Statement M-Allocated cost of service. For the test period show the cost of service allocated to the sales or services for which the increased rate or charge is proposed, including the principal determinants used for allocation purposes. In connection therewith, the following data should be submitted:

(1) In the event the filing public utility considers certain special facilities as being devoted entirely to the service involved, it shall show, in addition to the over-all cost of service, the cost of service related to such special facilities.

(2) Computations showing the energy responsibility of the service, based upon considerations of energy sales under the proposed rate schedules and the kwh delivered from the filing public utility's supply system. (3) Computations showing the demand responsibility of the service, based upon considerations of the monthly maximum demands supplied from the seller's system, the maximum demands of the service under the proposed rate schedules, and the demands of