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Virginia Administrative Code
Title 20. Public Utilities and Telecommunications
Agency 5. State Corporation Commission
Chapter 201. Rules Governing Utility Rate Applications and Annual Informational Filings
1/26/2020

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

Individual Uses of Cash Working Capital

Individual Uses of Cash Working Capital

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

Individual Sources of Cash Working Capital

Individual Sources of Cash Working Capital

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)

(4)

(5)

(6)

(7)

Line No.

Total Company

Non-Jurisdictional

Virginia Cost of Service Amount
(1)-(2)

Retail Transmission

Generation

Distribution

Virginia Jurisdictional Gen. and Distr. Cost of Service (5)+(6)

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

Notes:
For utilities subject to § 56-585.1 of the Code of Virginia, Column (2) nonjurisdictional shall include generation, transmission and distribution amounts attributable to nonjurisdictional customers.

Retail transmission shall not be excluded in this column.

COMPANY NAME
RATE OF RETURN STATEMENT
GENERATION AND DISTRIBUTION PER BOOKS
FOR THE TEST YEAR ENDED --/--/--

Exhibit No.:
Witness:___
Schedule 20

(1)

(2)

(3)

(4)

Line No.

Virginia Juris. Cost of Service Including Rate Adjustment Clauses

Rate Adjustment Clause Pursuant to § 56-585.1 A 5 b, c or d

Rate Adjustment Clause Pursuant to § 56-585.1 A 6

Virginia Juris. Cost of Service Excluding Rate Adjustment Clauses
(1)-(2)-(3)

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

Note:
Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 19 Column (7),

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

Note:
Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 20 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 19 Column (3).

COMPANY NAME
RATE BASE STATEMENT - PER BOOKS
AS OF --/--/--

Exhibit No.:
Witness:___
Schedule 22

(1)

(2)

(3)

(4)

(5)

(6)

(7)

LINE NO.

Total Company

Non-Jurisdictional

Virginia Cost of Service Amount
(1)-(2)

Retail Transmission Per Books

Generation Per Books

Distribution Per Books

Virginia Jurisdictional Gen. and Distr. Cost of Service
(5)+(6)

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:
For utilities subject to § 56-585.1 of the Code of Virginia, Column (2) nonjurisdictional shall include generation, transmission and distribution amounts attributable to nonjurisdictional customers.

Retail transmission shall not be excluded in this column.

Statutory Authority

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

Historical Notes

Derived from Volume 25, Issue 09, eff. January 1, 2009.

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