(A) For utilities using a base year adjusted for known and measurable changes, the utility shall provide, at the time of filing, explanations of the adjustments used to arrive at known and measurable changes. For utilities using a projected test year, the utility shall provide, at the time of filing, the assumptions underlying its projected test year.
(B) A municipality may not reject a utility’s rate filing for failing to provide beginning balances for the rate base of the base year and test year under § 53.30(B)(3); if the utility states at the time of filing that the rate base which it proposes to use for ratemaking purposes properly matches the number of customers, sales volume, expenses, and any other relevant factors and provides supporting explanations and data.
(Prior Code, § 3-1212)
Statutory reference:
Related provisions, see Neb. RS 19-4613