20VAC5-201-110. Schedules 24 through 28 and 40 and exhibits for Chapter 201.

The following schedules and exhibits are to be used in conjunction with this chapter.

COMPANY NAME RATE BASE STATEMENT REFLECTING RATEMAKING ADJUSTMENTS AS OF --/--/--						Exhibit No.: Witness: Schedule 24
			(1)		(2)			(3)
LINE NO.			Per Books Virginia Juris. Cost of Service	Ratemaking Adjustments			Virginia Jurisdictional Cost of Service after Adjustments (1)+(2)
1	ALLOWANCE FOR WORKING CAPITAL
2	MATERIAL AND SUPPLIES
3	CASH WORKING CAPITAL (LEAD LAG STUDY)
4	DEFERRED FUEL/DEFERRED GAS NET OF FIT
5	OTHER WORKING CAPITAL
6	TOTAL ALLOWANCE FOR WORKING CAPITAL
7	NET UTILITY PLANT
8	UTILITY PLANT IN SERVICE
9	ACQUISITION ADJUSTMENT
10	CONSTRUCTION WORK IN PROGRESS
11	PLANT HELD FOR FUTURE USE
12	LESS:	ACCUMULATED PROVISION FOR DEPRECIATION
13		AND AMORTIZATION
14		CUSTOMER ADVANCES FOR CONSTRUCTION
15	TOTAL NET UTILITY PLANT
16	RATE BASE DEDUCTIONS
17	CUSTOMER DEPOSITS
18	SUPPLIER REFUNDS
19	ACCUMULATED DEFERRED INCOME TAXES
20	OTHER COST FREE CAPITAL
21	TOTAL RATE BASE DEDUCTIONS
22	TOTAL RATE BASE
Notes: Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 23 Column (4) and shall exclude Rate Adjustment Clauses.
Column (1) amounts for utilities not subject to § 56-585.1 of the Code of Virginia shall come from Schedule 22 Column (3).

	COMPANY NAME DETAIL OF RATEMAKING ADJUSTMENTS REFLECTED IN COL. (--) OF SCHEDULES -- AND --	Exhibit No.: __ Witness:___ Schedule 25
ADJ. NO.	ADJUSTMENT		AMOUNT
	INCOME ADJUSTMENTS
	OPERATING REVENUE ADJUSTMENTS
	OPERATION AND MAINTENANCE EXPENSE ADJUSTMENTS
	DEPRECIATION EXPENSE ADJUSTMENTS
	INCOME TAX ADJUSTMENTS
	TAXES OTHER THAN INCOME ADJUSTMENTS
	GAIN ON PROPERTY DISPOSITION ADJUSTMENTS
	CHARITABLE DONATION ADJUSTMENTS
	OTHER INTEREST EXPENSE/(INCOME) ADJUSTMENTS
	INTEREST EXPENSE ADJUSTMENTS
	PREFERRED DIVIDENDS ADJUSTMENTS
	JDC CAPITAL EXPENSE ADJUSTMENTS
	ALLOWANCE FOR WORKING CAPITAL ADJUSTMENTS
	ELECTRIC PLANT IN SERVICE ADJUSTMENTS
	PLANT HELD FOR FUTURE USE ADJUSTMENTS
	CONSTRUCTION WORK IN PROGRESS ADJUSTMENTS
	ACCUMULATED DEPRECIATION AND AMORTIZATION ADJUSTMENTS
	OTHER RATE BASE DEDUCTIONS ADJUSTMENTS
	COMMON EQUITY CAPITAL

COMPANY NAME REVENUE REQUIREMENT RECONCILIATION	Schedule 26
	Revenue Requirement
Per Books Revenue Deficiency
Capital Structure Changes
Rate Base Update
Other Rate Base Adjustments
Payroll, Benefits and Payroll Taxes
Other Business and Affiliate Charges
Storm Damage
Decommissioning
Other Revenue Adjustments
Other Miscellaneous Adjustments
Company Proposed Revenue Requirement
Note: The topics or subjects listed above are included for illustrative purposes. Applicant's schedule should include company specific topics/subjects.

FOR ILLUSTRATIVE PURPOSES ONLY
COMPANY NAME REVENUE REQUIREMENT RECONCILIATION Supporting Schedule						Supporting Schedule 26
	(1)	(2)	(3)	(4)	(5)		(6)	(7)
	Amounts	Net of Tax Overall Cost of Capital	Required AOI (1)*(2)	1-Fit Rate	Subtotal (3)*(4)		Gross-up Factor	Revenue Requirement (5)/(6)
Per Books Revenue Deficiency Capital Structure Items: ROE from 11.5% to 10.5% (midpoint of range) Capital Structure Changes Total Capital Structure Charges
Rate Base Update: Rate Base Update Customer Growth Late Payment Revenues Depreciation Expense Property Tax Expense Liberalized Depreciation Liberalized Depreciation - New Rates Clover Allocation Factor Accumulated Depreciation - Current Rates Total Rate Base Update
Other Rate Base Adjustments: Deferred Fuel at 100% Contra-AFC Connection Cash Working Capital on Sch. D and E Total other Rate Base Adjustments
Payroll, Benefits and Payroll Taxes: Employee Payroll Fringe Benefits Incentive Pay OPEB Expense Payroll Taxes Total Payroll, Benefits and Payroll Taxes
Storm Damage: Storm Damage Expense & Related OT Storm Damage Payroll Taxes Total Storm Damage
Other Revenue Adjustments: Transmission Service Revenues Wholesale Contract Renegotiations Total Other Revenue Adjustments
Other Miscellaneous Adjustments FIT on per books JDC FIT on other Interest and Preferred Dividends Computer Leases Obsolete Inventory Amortization Nonoperating Expenses Fuel Handling Expense West Virginia State Income Taxes Interest on Customer Deposits Advertising Expense Miscellaneous Charitable Donations Total Other Miscellaneous Adjustments
Company Proposed Revenue Requirement

COMPANY NAME LEAD/LAG CASH WORKING CAPITAL CALCULATION - ADJUSTED FOR THE YEAR ENDED --/--/-- SUPPORTING COLUMN -- OF SCHEDULE --								Exhibit No.:____ Witness:_______ Schedule 27
		(1)	(2)	(3)	(4)	(5)	(6)	(7)	(8)
		Virginia Juris. Per Books Amounts	Rulemaking Adjustments	Amounts After Adj.	Average Daily Amount	Expense (Lead)/Lag Days	Revenue Lag	Net (Lead)/Lag Days	Working Capital (Provided)/ Required
OPERATING EXPENSES
O&M Expenses:
	Account # - Fuel Clause Account # - Fuel Clause Account # - Fuel Clause Account # - Deferred Fuel Payroll Expense Benefits and Pension Expense OPEB Expense Regulatory Asset Amortization Expense Uncollectible Expense Stores Issues Stored Undistributed Accrued Vacation Expense Prepaid Insurance Amortization Expense Worker's Compensation Expense Directors' Deferred Compensation Exp. Storm Damage Expense Transition Cost Expense Restructuring Expense Contingent Liabilities Other O&M Expenses
Depreciation Expense:
	Depreciation Expense Amortization Expense Amortization Expense Amortization of Regulatory Assets
Federal Income Taxes:
	Current Deferred DFIT on items excluded from Rate Base Deferred ITC
State Income Tax Expense
Taxes Other Than Income:
	Property Tax Expense Valuation Tax Expense Business and Occupation Tax Expense Payroll Tax Expense Other Taxes
AFUDC
Gain/Loss of Disposition of Property
Charitable Donations
Interest on Customer Deposits
Other Expense/Income (A-t-l)
Other Income/Expense (B-t-l)
Interest Expense
Preferred Dividends
JDC Expense
Income Available for Common Equity
Totals
Plus: Customer Utility Taxes
BALANCE SHEET ITEMS
TOTAL CASH WORKING CAPITAL

COMPANY NAME
BALANCE SHEET ANALYSIS – ADJUSTED
AS OF --/--/--

Exhibit No.:
Witness:___
Schedule 28

First Month

Second Month

Third Month

Fourth Month

Fifth Month

Sixth Month

Seventh Month

Eighth Month

Ninth Month

Tenth Month

Eleventh Month

Twelfth Month

Thirteen Month Average

Additional Uses of Cash Working Capital

Account
Number

Account Title

Individual Uses of Cash Working Capital

Total Additional Uses of Average Cash Working Capital

Additional Sources of Average Cash Working Capital

Account
Number

Account Title

Thirteen Month Average

Individual Sources of Cash Working Capital

Total Additional Sources of Cash Working Capital

Net (Source)/Use of Cash Working Capital

COMPANY NAME JURISDICTIONAL COST OF SERVICE STUDY (METHODOLOGY) COST ALLOCATION STUDY CASE NO. PUE------						Exhibit No.: Witness:___ Schedule 40 A and B
			(1)	(2)	(3)
Line No.	Description		Total System	Virginia Non-Juris.	Virginia Per Books Amount (1)-(2)
10	Operating Revenues
20
30	Operating and Maintenance Expense
40	Depreciation Expense
50	Amortization
60	Federal Income Taxes
70	State Income Taxes
80	Taxes Other than Income
90
100	Total Operating and Maintenance Expense
110
120	Net Operating Income
130
140	Adjustments to Operating Income
150
160	Add:	AFUDC
170	Less:	Charitable Donations
180		Interest Exp. - Customer Dep.
190
200	Adjusted Net Operating Income
210
220	Rate Base
230
240	ROR Earned on Rate Base

COMPANY NAME CLASS COST OF SERVICE STUDY (METHODOLOGY) COST ALLOCATION STUDY CASE NO. PUE------								Exhibit No.: Witness: Schedule 40C
			(1)	(2)	(3)	(4)	(5)		(6)	(7)
Line No.	Description		Virginia Juris.	Class	Class	Class	Class		Class	Allocation Basis
10	Operating Revenues
20
30	Operating Expense
40	Depreciation Expense
50	Amortization
60	Federal Income Taxes
70	State Income Taxes
80	Taxes Other than Income
90
100	Total Operating and Maintenance Expense
110
120	Net Operating Income
130
140	Adjustments to Operating Income
150
160	Add:	AFUDC
170	Less:	Charitable Donations
180		Interest Exp. - Customer Dep.
190
200	Adjusted Net Operating Income
210
220	Rate Base
230
240	ROR Earned on Rate Base

Statutory Authority

§§ 12.1-13 and 56-585.1 of the Code of Virginia.

Historical Notes

Derived from Virginia Register Volume 25, Issue 9, eff. January 1, 2009; amended, Virginia Register Volume 37, Issue 9, eff. January 1, 2021.

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