20VAC5-201-100. Schedules 15 through 22 and exhibits for Chapter 201.

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

COMPANY NAME SCHEDULE OF REGULATORY ASSETS AS OF --/--/--							Exhibit No.: ___ Witness: _____ Schedule 15
		(1)	(2)	(3)	(4)	(5)		(6)
Account Number	Description	Start of Year Date System Amount	Year Juris. Factor	Start of Year Date Juris. Amount	Test Year Amorti-zation Expense	Test Year Accruals		End of Year Date Adjusted Amount
_____	Individual Regulatory Asset
_____	Related Deferred Income Tax
_____
_____	Individual Regulatory Asset
_____	Related Deferred Income Tax
_____
_____	Individual Regulatory Asset
_____	Related Deferred Income Tax

	Totals

COMPANY NAME DETAIL OF REGULATORY ACCOUNTING ADJUSTMENTS REFLECTED IN COL. (--) OF SCHEDULES -- AND --		Exhibit No.: _________ Witness: ___________ Schedule 16
ADJ. NO.	ADJUSTMENT	AMOUNT
	INCOME ADJUSTMENTS
	OPERATING REVENUE ADJUSTMENTS
	OPERATION AND MAINTENANCE EXPENSE ADJUSTMENTS
	DEPRECIATION EXPENSE ADJUSTMENTS
	INCOME TAXES ADJUSTMENTS
	TAXES OTHER THAN INCOME ADJUSTMENTS
	GAIN ON PROPERTY DISPOSITION ADJUSTMENTS
	CHARITABLE DONATIONS 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 ADJUSTMENTS

COMPANY NAME LEAD/LAG CASH WORKING CAPITAL CALCULATION - EARNINGS TEST FOR THE YEAR ENDED --/--/-- SUPPORTING COLUMN -- OF SCHEDULE --									Exhibit No.:____ Witness:_______ Schedule 17
		(1)	(2)	(3)	(4)	(5)	(6)	(7)		(8)
		Virginia Juris. Per Books Amounts	Per Books Regulatory Accounting 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 - EARNINGS TEST
FOR THE THIRTEEN MONTHS ENDED --/--/--

Exhibit No.:
Witness:___
Schedule 18

Additional Uses of Average Cash Working Capital

Month Prior to Test Yr.

First Month of Test Yr.

Second Month of Test Yr.

Third Month of Test Yr.

Fourth Month of Test Yr.

Fifth Month of Test Yr.

Sixth Month of Test Yr.

Seventh Month of Test Yr.

Eighth Month of Test Yr.

Ninth Month of Test Yr.

Tenth Month of Test Yr.

Eleventh Month of Test Yr.

Twelfth Month of Test Yr.

Thirteen Month Average

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 Average Cash Working Capital

Net (Source)/Use of Average Cash Working Capital

COMPANY NAME RATE OF RETURN STATEMENT - PER BOOKS FOR THE TEST YEAR ENDED --/--/--							Exhibit No.: _______ Witness:__________ Schedule 19
				(1)	(2)	(3)
Line No.				Total Company	Non-Jurisdictional	Virginia Cost of Service Amount (1)-(2)
1	OPERATING REVENUES
2		BASE RATE REVENUES
3		FUEL REVENUES
4		LATE PAYMENT FEES
5		OTHER OPERATING REVENUES

6	TOTAL OPERATING REVENUES

7	OPERATING REVENUE DEDUCTIONS
8		OPERATION & MAINTENANCE EXPENSE
9		DEPRECIATION & AMORTIZATION
10		FEDERAL INCOME TAXES
11		STATE INCOME TAXES
12		TAXES OTHER THAN INCOME TAXES
13		GAIN)/LOSS ON DISPOSITION OF PROPERTY

14	TOTAL OPERATING REVENUE DEDUCTIONS

15	OPERATING INCOME

16		PLUS:	AFUDC
17		LESS:	CHARITABLE DONATIONS
18			INTEREST EXPENSE ON CUSTOMER DEPOSITS
19			OTHER INTEREST EXPENSE/(INCOME)

20	ADJUSTED OPERATING INCOME

21		PLUS:	OTHER INCOME/(EXPENSE)
22		LESS:	INTEREST EXPENSE
23			PREFERRED DIVIDENDS
24			JDC CAPITAL EXPENSE

25	INCOME AVAILABLE FOR COMMON EQUITY

26		ALLOWANCE FOR WORKING CAPITAL
27		PLUS:	NET UTILITY PLANT
28		LESS:	OTHER RATE BASE DEDUCTIONS

29	TOTAL RATE BASE

30	TOTAL CAPITAL

31	COMMON EQUITY CAPITAL

32	% RATE OF RETURN EARNED ON RATE BASE
33	% RATE OF RETURN EARNED ON COMMON EQUITY
34	% EQUITY RETURN AUTHORIZED

COMPANY NAME RATE OF RETURN STATEMENT REFLECTING RATEMAKING ADJUSTMENTS FOR THE TEST YEAR ENDED --/--/--								Exhibit No.: Witness:___ Schedule 21
				(1)	(2)	(3)	(4)		(5)
LINE NO.				Virginia Juris. Cost of Service	Ratemaking Adjustments	Virginia Jurisdictional Cost of Service after Adjustments (1) (2)	Revenue Requirement for a --% ROE		Amounts after Revenue Requirement (3) (4)
1	OPERATING REVENUES
2		BASE RATE REVENUES
3		FUEL REVENUES
4		LATE PAYMENT FEES
5		OTHER OPERATING REVENUES
6		TOTAL OPERATING REVENUES
7		OPERATING REVENUE DEDUCTIONS
8		OPERATION & MAINTENANCE EXPENSE
9		DEPRECIATION & AMORTIZATION
10		FEDERAL INCOME TAXES
11		STATE INCOME TAXES
12		TAXES OTHER THAN INCOME TAXES
13		(GAIN)/LOSS ON DISPOSITION OF PROPERTY
14		TOTAL OPERATING REVENUE DEDUCTIONS
15		OPERATING INCOME
16		PLUS:	AFUDC
17		LESS:	CHARITABLE DONATIONS
18			INTEREST EXPENSE ON CUSTOMER DEPOSITS
19			OTHER INTEREST EXPENSE/(INCOME)
20		ADJUSTED OPERATING INCOME
21		PLUS:	OTHER INCOME/(EXPENSE)
22		LESS:	INTEREST EXPENSE
23			PREFERRED DIVIDENDS
24			JDC CAPITAL EXPENSE
25		INCOME AVAILABLE FOR COMMON EQUITY
26		ALLOWANCE FOR WORKING CAPITAL
27		PLUS: NET UTILITY PLANT
28		LESS: OTHER RATE BASE DEDUCTIONS
29		TOTAL RATE BASE
30		TOTAL CAPITAL
31		COMMON EQUITY CAPITAL
32		% RATE OF RETURN EARNED ON RATE BASE
33		% RATE OF RETURN EARNED ON COMMON EQUITY
34		% EQUITY RETURN AUTHORIZED

COMPANY NAME RATE BASE STATEMENT - PER BOOKS AS OF --/--/--						Exhibit No.: Witness:___ Schedule 22
			(1)	(2)	(3)
LINE NO.			Total Company	Non-Jurisdictional	Virginia Cost of Service Amount (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

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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