(A) The utility shall provide, in its rate filing, three copies of the most recent annual report to the stockholders and of completed and signed copies of the “summary of proposed rate change” sheets.
(B) In addition, three copies of the following information shall, on request by the city, be provided by the utility:
(1) A financial summary, showing aggregate rate base, operating revenues, operating expenses, return on rate base, and rate of return, including:
(a) Actual for the most recent calendar year preceding the date of submission;
(b) For the projected 12-month period, using natural gas rates currently in effect; and
(c) For the projected 12-month period, using the proposed natural gas rates.
(2) Rate base schedules, on an original cost basis, showing for the most recent 12- month period available and for the projected 12-month period:
(a) For utility plant and accumulated depreciation and amortization components, the beginning and end of period balances by account, explanations of changes in balances during the period, and the calculated rate base amounts;
(b) For cash working capital, the manner in which rate base amounts are calculated;
(c) For other rate base components, beginning and end of period amounts, explanations of changes in balances during the period, and calculated rate base amounts; and
(d) Explanations and calculations of allocated amounts included in divisions (B)(2)(a), (b) and (c) above.
(3) Operating expense schedules, showing:
(a) Expenses by FERC accounts for the most recent calendar year, including filing fees and occupation taxes paid to city;
(b) Explanation and calculations of allocated amounts included in division (B)(3)(a) above;
(c) Expenses by FERC accounts or their equivalent for the projected 12-month period;
(d) Explanation of methods employed to develop projected expenses; and
(e) Explanations and calculations of allocated amounts included in division (B)(3)(c) above.
(4) Rate of return/cost of capital schedules showing debt, preferred stock, and common equity amounts at the beginning and end of the projected 12-month period, explanations of changes during the period, and methods used to calculate or otherwise determine cost of capital;
(5) Operating revenue schedules, showing:
(a) Number of customers, volume of sales, and operating revenue by customer classes for the most recent calendar year;
(b) Number of customers and volume of sales by customer classes for the projected 12-month period;
(c) Explanation of methods employed to determine date in division (B)(5)(b) above;
(d) Operating revenues by rate schedules for the projected 12-month period, using current rates;
(e) Operating revenue by customer classes for the projected 12-month period, using proposed rates; and
(f) Detailed rates and calculations for divisions (B)(5)(d) and (e) above, including customer usages (consumption analysis) data, peak demand and load factor data by customer class, allocation methods and justifications, and so forth.
(6) Informational schedules, showing for city as a whole:
(a) Cost of utility plant; and
(b) Number of customers, volume of sales, and operating revenue by customer classes; and
(7) A clear designation, as part of the utility’s expenses, of all expenditures for business gifts and entertainment, institutional, consumption inducing, and other advertising or public relations expenses, and legislative-advocacy expenses.
(Ord. 2962, passed - -1986)