Section 285.305  General Information Requirements Applicable for All Utilities Subject to this Part

The information listed in this Section is required from all utilities subject to this Part.

a)         Company description, including:

1)         A corporate history including dates of incorporation and subsequent acquisitions and mergers;

2)         An organizational chart depicting inter-company relationships; and

3)         A system map indicating all cities, counties, and any other government subdivision to which service is provided.

b)         Docket number for the most recent rate order from each regulatory entity, other than this Commission, having jurisdiction over the utility, for each type of regulated service offered by the utility.

c)         Each monthly managerial report providing financial results of operations for each of the past 12 months and each of the eight subsequent months as it becomes available.

d)         Current corporate chart of accounts and subaccounts, listing Commission account numbers, utility account numbers (if different), and description.

e)         Summary of the depreciation study supporting the rates used to calculate depreciation expense reflected on Schedule C-1. If no depreciation study exists, provide an explanation of the depreciation rates.

f)         Each labor contract, union and non-union, to which the utility is currently a party and any labor contract that has been signed but has a future effective date.

g)         Most recent actuarial report supporting post-retirement benefits, including pensions and post-retirement benefits other than pensions.

h)         A list of all private letter rulings received from the Internal Revenue Service since the utility's last rate filing before the Commission.

i)          A list of any reports or studies prepared for the utility by outside professional consultants or analysts during the last three years with a cost the lesser of .1% of the total utility annual revenues or $500,000. The list shall include the report/study date, consultant name, subject of the report/study, cost of the report/study, and accounts charged.

j)          Most recent presentation to securities analysts by the utility and any parent company. The utility may exclude any portion of that presentation that neither directly nor indirectly relates to the utility and its subsidiaries.

k)         Most recent report for investors that presents operating and financial statistics of the utility or any parent company or both and is not elsewhere described in this Section.

l)          Most recent Securities and Exchange Commission (SEC) Form 10-K of the utility and any parent company in paper copy.

m)        All SEC Form 8-Ks issued subsequent to the SEC Form 10-K (subsection (l)) of the utility and any parent company in paper copy.

n)         All SEC Form 10-Qs issued subsequent to the SEC Form 10-K of the utility and any parent company as referenced in subsection (m) in paper copy.

o)         Most recent prospectuses of common stock, preferred stock, and bond offerings of the utility and any parent company in paper copy.

p)         Most recent proxy statement of the utility and any parent company in paper copy.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.310  General Information Requirements Applicable for Electric Utilities

The information listed is required of electric utilities only.

a)         For utilities with generating plants included in rate base in the test year, inventory policies on coal and oil that will be in effect during the test year.

b)         For utilities with generating plants included in rate base in the test year, all studies performed by the utility or relied upon by the utility to determine its optimal fossil fuel inventory level. Include the economic justification for the fossil fuel inventory level that is being requested.

c)         Each electric utility subject to this Part using a future test year shall prepare an analysis of historical and forecasted levels of peak demand and energy usage that includes:

1)         System peak demand and total energy usage (actual and weather adjusted) for the previous five years;

2)         Forecasted peak demand and energy usage for the future test year;

3)         An historical and projected analysis of the utility's typical daily load shape by season for the previous five years and for the forecasted test year;

4)         Disaggregation of historical data and forecasts by customer class and end-use where information permits;

5)         An analysis of actual and expected interruptible demand, including actual interruptions occurring during the last five years;

6)         An analysis of the expected impact of cogenerators and self-generators on peak demand and energy usage for the forecasted test year. The analysis shall include the number of customers with this capacity, their capacity rating, and their contracted peak and total energy demand; and

7)         An assessment of the impact on actual and forecasted peak demand and energy usage from existing company-sponsored and government-sponsored or mandated conservation or load management programs. This assessment shall attempt to separate conservation and load management due to these programs from those that would have occurred in the absence of these programs.

d)         Each electric utility subject to this Part using a historic test year shall prepare an analysis of historical levels of peak demand and energy usage that includes:

1)         System peak demand and total energy usage (actual and weather adjusted) for the previous five years;

2)         A historical analysis of the utility's typical daily load shape by season for

the previous five years;

3)         Disaggregation of historical data by customer class and end-use where information permits;

4)         An analysis of actual interruptible demand, including actual interruptions occurring during the last five years;

5)         An analysis of the impact of cogenerators and self-generators on peak demand and energy usage.  The analysis shall include the number of customers with this capacity, their capacity rating, and their contracted peak and total energy demand; and

6)         An assessment of the impact on actual peak demand and energy

usage from existing company-sponsored and government-sponsored or mandated conservation or load management programs.  This assessment shall attempt to separate conservation and load management due to these programs from those that would have occurred in the absence of these programs.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.315  General Information Requirements Applicable for Gas Utilities

The information listed in this Section is required of gas utilities only.  Provide forecasted peak design day, the estimated amount of available peak day supply and the reserve margin during the test year. List and explain all criteria used by the utility as a basis for each of these values and provide all associated workpapers.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.320  General Information Requirements Applicable for Telecommunications Carriers Subject to this Part

The information listed in this Section is required of telecommunications carriers only.

a)         A list of all filings with outside regulatory agencies, such as the Federal Communications Commission (FCC), during the last three years, the date, and description of the filing.

b)         Most recent FCC Form M.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.325  General Information Requirements Applicable for Water and/or Sewer Utilities

The information listed in this Section is required of water and/or sewer utilities.

a)         Monthly flows received at the sewage treatment plant for the last three years.

b)         Peak day and peak hour (if available) water flows for the last three years.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.400  Schedules

a)         Schedules shall convey the information required by the standard information requirements. Schedules shall not be handwritten. Additional schedules shall be submitted as necessary to support the utility's request for a general rate increase; these schedules shall be identified by the next unassigned schedule number in the appropriate Section.

b)         Applicable Data

1)         The schedules shall show total company data and applicable service data unless otherwise specified.

2)         The description of each schedule indicates the periods for which information shall be provided. The utility may provide the data on the number of pages necessary to provide the information.

3)         The prior year is defined as the 12 month period immediately preceding the test year. If a future test year is selected, the schedule shall indicate by footnote the number of months of actual and forecasted data included within the first prior year.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.410  Work Papers

a)         The requirements of each schedule establish the minimum information to be provided as work papers. If additional information supports the testimony, exhibits, or schedules, the requirements of this Part shall not limit the information submitted.

b)         It is not necessary that workpapers be prepared specifically to satisfy the requirements of this Part.

c)         If the required information is provided in testimony, it is appropriate to reference by footnote on the schedule the citation for the required information. Work papers reflecting duplicative information are not necessary.

d)         All work papers shall:

1)         Be referenced to the appropriate standard information requirement schedules in accordance with the work paper reference system described in Appendix A;

2)         Contain the name of the person responsible for the work paper and the date prepared; and

3)         Be cross-referenced wherever possible to minimize duplication of data.

e)         When assumptions are made in determining work paper schedule amounts, narrative or other support shall be included so that the reasonableness of the work paper can be reviewed.

f)         The referencing system described in Appendix A of this Part shall be used for all work papers. A maximum of six position codes shall be used; when positions 5 and 6 are not required, they shall be left blank.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.1000  Schedule A-1: Summary of Standard Information Requirements

Schedule A-1 shall provide the following information:

a)         Utility name;

b)         Segment of operations and functional service (distribution, bundled, metering, etc.) requesting change in rates;

c)         Tariff filing date;

d)         Test year type;

e)         Test year;

f)         Utility representative, address, e-mail address, and telephone number to contact in regard to the tariff filing or the materials submitted pursuant to this Part;

g)         Alternate utility representative, address, e-mail address, and telephone number;

h)         Name, address, e-mail address, and telephone number of the utility’s attorney to contact in regard to the tariff filing or the materials submitted pur­suant to this Part;

i)          Change requested for the applicable service:

1)         Dollars; and

2)         Percentage;

j)          List of schedules, workpapers, and general information requirements not provided, indicating whether the standard information requirement was waived, including date requested and date granted, whether the requirement was previously submitted, including to whom the information was previously submitted and the date, or whether the information is not applicable, including the reason that the information is not applicable.

Section 285.1005  Schedule A-2: Overall Financial Summary

a)         Schedule A-2 summarizes the calculation supporting the increase in revenue requirements requested by the utility for the test year. Provide the following information for each applicable service:

1)         Applicable service original cost rate base;

2)         Applicable service operating income at present rates;

3)         Applicable service rate of return;

4)         Cost of capital;

5)         Applicable service operating income at proposed rates;

6)         Applicable service income deficiency;

7)         Applicable service gross revenue conversion factor (before add-on charges for revenue taxes);

8)         Applicable service revenue increase requested; and

9)         Applicable service revenue increase including add-on revenue taxes.

b)         Where rates are being sought for more than one applicable service (e.g., electric bundled, gas bundled, gas delivery, electric metering, water, or sewer) or different rates for each jurisdictional service area (e.g., district, division), a separate A-2 shall be provided for each utility applicable service or service area.

Section 285.1010  Schedule A-2.1: Computation of Jurisdictional Gross Revenue Conversion Factor

Provide a detailed calculation of the jurisdictional gross revenue conversion factor used in Schedule A-2. Calculation shall be based on tax rates applicable to the test year.

Section 285.1015  Schedule A-3: Comparison of Present and Proposed Rates

a)         Data required from utilities, excluding telecommunications carriers by effective rate classification, on a jurisdictional pro forma basis:

1)         Average number of customers;

2)         Number of units sold;

3)         Revenue at present rates excluding add-on revenue taxes;

4)         Revenue at proposed rates excluding add-on revenue taxes;

5)         Difference in revenue, in dollars; and

6)         Percentage change in revenue.

b)         Data required from telecommunications carriers by accounting revenue classification, segregated between competitive and noncompetitive services (excluding non-regulated service revenues):

1)         Historical revenues;

2)         Revenue at present rates excluding add-on revenue taxes;

3)         Revenue at proposed rates excluding add-on revenue taxes;

4)         Difference in revenue, in dollars; and

5)         Percentage change in revenue.

c)         Where rates are being sought for more than one applicable service (e.g., electric bundled, gas bundled, gas delivery, electric metering, water, or sewer) or different rates for each jurisdictional service area (e.g., district, division), a separate A-3 shall be provided for each utility applicable ser­vice or jurisdictional service area.

Section 285.1020  Schedule A-4: Comparison to Prior Rate Order

a)         Schedule A-4 compares jurisdictional information on Schedule A-2, Overall Financial Summary, with the findings by the Commission in the utility's prior rate order for the same utility applicable service and jurisdictional service area for which a change in rates is sought with this filing. Provide a brief explanation of changes in conditions from the prior rate order that necessitated the filing for a change in tariffed rates.

b)         Where rates are being sought for more than one applicable service (e.g., electric bundled, gas bundled, gas delivery, electric metering, water, or sewer) or different rates for each jurisdictional service area (e.g., district, division), a separate A-4 shall be provided for each utility applicable service or jurisdictional service area.

Section 285.1025  Schedule A-5: Jurisdictional Allocation Summary

Provide a jurisdictional allocation cost summary based on costs for the test year. The jurisdictional allocation summary shall allocate the test year costs of the total company to each of the utility’s applicable services. Each applicable service and utility service for each service area where separate rates are maintained would be a separate jurisdictional service classification. In addition, utility services under each jurisdiction other than the Commission (e.g., FERC, FCC, another public utility commission) would be a separate jurisdictional service classification.

a)         Information provided on Schedule A-5 shall be in accordance with the following instructions:

1)         Costs shall be functionalized by account or group of similar accounts that are allocated on the same basis (Accounts shall be as defined by the Commission’s Uniform System of Accounts, 83 Ill. Adm. Code 415 for the electric utilities; 83 Ill. Adm. Code 505 for the gas utilities; 83 Ill. Adm. Code 710 for the telecommunications carriers; 83 Ill. Adm. Code 605 for the water utilities; or 83 Ill. Adm. Code 650 for the sewer utilities).

2)         The total company costs allocated to each jurisdiction shall be consistent with the unadjusted total company balance at present rates reflected on Schedule C-1.

3)         All allocation factors used in the allocation of total company costs shall be listed, including factors for the Illinois jurisdiction and applicable service for which a requested increase in rates is being proposed and for each of the other jurisdictions.

b)         Supporting work papers shall include:

1)         Work papers supporting all allocations included in subsection (a); and

2)         A description of the allocation methodology that includes the following:

A)        The derivation of all allocation factors; and

B)        The basis for all direct assignments of costs in the study.

c)         Telecommunications carriers may satisfy the requirement for Schedule A-5 by providing a separations study that would allocate expenses and investment between its intrastate and interstate jurisdictions. Supporting work papers shall include the separations study.

Section 285.2000  Rate Base Instructions

a)         Account classifications. All utilities, as applicable, must comply with the Uniform System of Accounts approved by the Commission as 83 Ill. Adm. Code 415, 505, 605, 650, and 710.

b)         Separate rate base schedules must be provided for each applicable service and for each service area for which separate tariffs exist (e.g., district, division, etc.) where a requested change in rates is being proposed.

c)         All schedules shall reflect data for the 12 month periods ending on the same date as the ending date of the test year.

d)         Information supporting the requested rate base shall be presented in a manner consistent with the methodology utilized to derive the rate base.

e)         If a rate base component is derived from average data, the utility shall provide work papers that present all balances used to derive the rate base component.

Section 285.2005  Schedule B-1: Jurisdictional Rate Base Summary by ICC Account

a)         Schedule B-1 shall present, by ICC Account with appropriate subtotals, data for the jurisdiction for which a rate increase is requested for the test year. Where rates are being sought for more than one applicable service or for more than one service area (e.g., district, division), a separate B-1 shall be provided for each utility service type and/or service area. Information provided shall include:

1)         ICC Account number;

2)         ICC Account description;

3)         Amount included in the unadjusted test year jurisdictional rate base;

4)         Amounts of any adjustments; and

5)         Amount included in the pro forma jurisdictional balance.

b)         The presentation of each rate base component shall include the unadjusted total company balance, the total of all adjustments to each rate base component, and the applicable service pro forma balance. The source for the unadjusted balance shall be the general ledger for a historical test year as defined in 83 Ill. Adm. Code 287 or the utility's forecast for a future test year as defined in 83 Ill. Adm. Code 287. The resulting jurisdictional pro forma balance shall represent that level of rate base investment attributable to the provision of services to jurisdictional customers.

c)         The components of rate base shall include, but not be limited to, the following:

1)         Gross utility plant in service at original cost;

2)         Reserve for accumulated depreciation;

3)         Net utility plant in service;

4)         Other individual items comprising rate base separately listed, such as working capital, construction work in progress included in rate base, customer advances, and accumulated deferred income taxes; and

5)         Total rate base.

d)         All items shall be supported by schedules. If the item requires a schedule other than as described by the standard information requirements, a schedule shall be provided that includes the following:

1)         Dollars involved by account; and

2)         Reasons for additions or deletions to rate base.

e)         If the rate base components of a future test year are not derived from average data for the test year or from monthly average data, provide work papers supporting Schedule B-1 that reflect the 13 month-end balances of all rate base items commencing with the month-end balance for the month prior to the beginning of the test year and ending with the month-end balance for the last month of the test year.

Section 285.2010  Schedule B-2: Summary of Utility Adjustments to Rate Base

Provide the individual adjustments to rate base included within the aggregated total adjustment amount reflected on Schedule B-1. Each adjustment shall indicate the impact upon each component of rate base. Reference each adjustment to the appropriate supporting schedule. The adjustment to remove the non-jurisdictional portion of rate base, if appropriate, shall be included within the aggregated total adjustment.

Section 285.2015  Schedules B-2.1, 2.2, 2.3, etc.: Detailed Adjustments to Rate Base

a)         Provide for each adjustment included on Schedule B-2 a separate schedule showing:

1)         Title of adjustment;

2)         Description of adjustment;

3)         Summary calculations supporting the adjustment;

4)         Reference to supporting work paper; and

5)         Adjustment amounts by ICC Account.

b)         Provide the work papers supporting each adjustment.

Section 285.2020  Schedule B-3: Comparative Balance Sheet for Prior Three Years and the Test Year

Provide the total utility summary balance sheet for the test year, and for each of the three consecutive years immediately preceding the test year, with the ending date of all the years provided being on the same date of the same month.

Section 285.2025  Schedule B-4: Summary of Adjustments to Plant in Service

a)         For the test year, provide the unadjusted total company balance of plant in service by individual plant account; each adjustment to plant in service by individual plant account; and the adjusted jurisdictional plant in service by individual plant account. The total plant in service balances shall agree with balances reflected on Schedule B-1.

b)         For future test years, the test year plant in service and all adjustments may be provided by function, if individual plant account information is not available.

Section 285.2030  Schedule B-5: Gross Additions, Retirements, and Transfers

a)         For the test year and each of the three consecutive years immediately preceding the test year, provide for each plant function an analysis of the unadjusted total company balance of plant in service.

b)         Information provided shall include:

1)         Title of plant function;

2)         Beginning plant balances;

3)         Gross additions during the test year;

4)         Retirements during the test year;

5)         Transfers during the test year;

6)         Ending plant balances; and

7)         Explanation for the transfer.

Section 285.2035  Schedule B-5.1: Gains and Losses on Sales of Property

a)         Provide information on each item of real property sold since the utility's most recent filing for a change in tariff rates, where the original cost of the property sold exceeds 0.1% of total gross plant in service as shown for the test year on Schedule B-1.

b)         Information provided shall include:

1)         Date property was sold;

2)         Description of property sold;

3)         Name of purchaser;

4)         Sales price;

5)         Book cost of property;

6)         Gain or loss on sale of property; and

7)         Reason for sale.

Section 285.2040  Schedule B-5.2: Property Merged or Acquired from Other Utilities

a)         Provide a list of all transactions over $100,000 where utility property is either merged or acquired from other utilities since the last rate case. The $100,000 floor applies to the entire transaction without regard to individual accounts or to individual units of property. Explain how the property was entered into plant property records (e.g., entered at original cost, purchase price in year of purchase, original cost less accrued book depreciation in year of purchase, etc.). Also, describe the accounting treatment of any acquisition adjustments by footnote.

b)         Information provided shall include:

1)         Account number, group or function;

2)         Description of property;

3)         Acquisition cost;

4)         Cost basis;

5)         Acquisition adjustment;

6)         Commission approval date;

7)         Docket number of order approving the transaction;

8)         Date of acquisition; and

9)         Explanation of accounting treatment.

Section 285.2045  Schedule B-5.3: Leased Property Included in Rate Base

a)         Provide a list of all properties leased to the utility, with annual lease payments greater than $100,000, that are included in the rate base reflected on Schedule B-1.

b)         Information provided for each leased property shall include:

1)         Identification or reference number;

2)         Description of type and use of property;

3)         Name of lessor;

4)         Frequency of payments;

5)         Amount of lease payment;

6)         Annual lease payment;

7)         Amount included in the test year rate base; and

8)         Amount included in the test year operating expense.

Section 285.2050  Schedule B-6: Depreciation Reserve

a)         For the test year and each of the three consecutive years immediately preceding the test year, provide detail of the depreciation reserve by major account number. If detail is not available by major account number, provide the required detail by plant function. In the case of electric utilities, this reserve shall be adjusted as required to account for depreciation expense computed in accordance with 83 Ill. Adm. Code 287.130.

b)         Information provided shall include:

1)         Major account number;

2)         Beginning balance;

3)         Depreciation expense;

4)         Retirements;

5)         Other, such as transfers or sale of asset;

6)         Ending balance; and

7)         General description of other (subsection (b)(5)).

Section 285.2055  Schedule B-7: Construction Work in Progress

a)         Provide information required by subsection (b) for each construction project included in Construction Work in Progress (CWIP) for the test year rate base that exceeds 5% of the total CWIP balance for the test year. If the CWIP project is not in rate base, the information is not required.

b)         Information provided shall include:

1)         Project number;

2)         Description of project;

3)         Direct costs of construction through the end of the test year;

4)         Allowance for funds used during construction (AFUDC) or interest during construction (IDC) for telecommunications carriers capitalized through the end of the test year;

5)         Other indirect costs through the end of the test year;

6)         Total cost of construction project through the end of the test year; and

7)         Amount included in the test year jurisdictional rate base.

Section 285.2060  Schedule B-7.1: Construction Work in Progress Percent Complete

a)         For the projects identified in Schedule B-7, provide information to determine the estimated percent complete, or for a future test year, expected to be complete, at the end of the test year.

b)         Information provided shall include:

1)         Project number;

2)         Description of project;

3)         Date project started;

4)         Most recent estimated project completion date;

5)         Original budget estimate;

6)         Most recent revised estimate;

7)         Accumulated construction costs; and

8)         Percent complete (the amount in subsection (b)(7) divided by the amount in subsection (b)(6) x 100).

Section 285.2065  Schedule B-7.2: Allowance for Funds Used During Construction

a)         Provide information concerning AFUDC for each of the three consecutive years immediately preceding the test year and the test year.

b)         Information provided shall include:

1)         Amount of AFUDC generated;

2)         Amount of AFUDC transferred to plant in service;

3)         AFUDC rate; and

4)         General narrative summary of the utility's AFUDC policy.

c)         Supporting work papers shall include detail of AFUDC for the 12 months of the test year. This detail shall include:

1)         Month;

2)         Total CWIP balance;

3)         CWIP balance accruing AFUDC;

4)         CWIP balance not accruing AFUDC;

5)         AFUDC accrual rate; and

6)         AFUDC generated.

d)         Telecommunications carriers shall provide the information required in this Section for IDC rather than AFUDC.

Section 285.2070  Schedule B-8: Cash Working Capital

a)         Provide a summary schedule showing the calculation of cash working capital, if included in rate base by the utility, for the test year. Show each individual component and describe the methodology used to calculate each component.

b)         Work papers supporting Schedule B-8 shall include the supporting documentation of the calculation. If the cash working capital request is based upon a lead-lag study, the lead-lag study shall be provided on a jurisdictional basis and included as work papers.

Section 285.2075  Schedule B-8.1: Materials and Supplies

a)         Each utility requesting a materials and supplies allowance in rate base shall provide the monthly balances used to derive the average balance of materials and supplies for each of the three consecutive years immediately preceding the test year and the test year.

b)         Information provided shall include:

1)         Month;

2)         Balance of materials and supplies; and

3)         Balance of accounts payable associated with materials and supplies.

Section 285.2080  Schedule B-9: Accumulated Deferred Income Taxes

a)         Provide a listing of all components of accumulated deferred income taxes for the test year. This listing shall include both the debit and credit amounts of prepaid taxes and accumulated deferred income taxes.

b)         If the future test year average plant-in-service is calculated using monthly average balances, then provide the monthly average balances for each component of accumulated deferred income taxes and compute monthly average data for each component of accumulated deferred income taxes.

c)         Information provided shall include:

1)         Component of accumulated deferred income taxes;

2)         ICC Account number of the component;

3)         Utility's account number of the component;

4)         Description of any specific event that initiated the recording of component;

5)         Beginning State deferred tax balance (Identify as either a debit or credit amount. Credit amounts shall be displayed within parentheses.);

6)         Ending State deferred tax balance;

7)         Average State deferred tax balance (if a future test year is being used);

8)         Beginning federal deferred tax balance (Identify as either a debit or credit amount. Credit amounts shall be displayed within parentheses.);

9)         Ending federal deferred tax balance;

10)         Average federal deferred tax balance (if a future test year is being used);

11)         Beginning total deferred tax balance;

12)         Ending total deferred tax balance; and

13)         Average total deferred tax balance (if a future test year is being used).

d)       Accumulated deferred income taxes attributable to the accelerated depreciation of public utility property may be summarized into one component for each major account.

Section 285.2085  Schedule B-9.1: Detailed Listing of Balance Sheet Assets and Liabilities

a)         Provide information for the balance sheet asset and liability accounts associated with each component of accumulated deferred income taxes listed on Schedule B-9 for the test year.

b)         Information provided shall include (If the future test year average plant-in-service is calculated using monthly balances, then provide the monthly balances for each component of accumulated deferred income taxes and compute the average based upon the monthly balances.):

1)         The component of accumulated deferred income taxes listed on Schedule B-9;

2)         ICC Account number for the balance sheet asset or liability account associated with the component of accumulated deferred income taxes;

3)         Utility's account number for the balance sheet asset or liability account associated with the component of accumulated deferred income taxes;

4)         Beginning balance of the asset or liability;

5)         Ending balance of the asset or liability;

6)         Average balance (if a future test year is being used); and

7)         An indication of whether each asset or liability is included in rate base.

c)         For each asset or liability listed, provide as work papers supporting this schedule:

1)         A description of the rationale for including or not including the test year balance of this asset or liability in rate base;

2)         The work papers supporting the computation of accumulated deferred income taxes for this asset or liability; and

3)         The work papers supporting the calculation pertaining to the test year change in the amount of accumulated deferred income taxes attributable to this asset or liability.

d)         The balance sheet components pertaining to the accumulated deferred income taxes attributable to the accelerated depreciation of public utility property may be summarized into a single component for each major account of accumulated deferred income taxes.

e)         If a corresponding balance sheet asset or liability account does not exist for a particular component (e.g., basis difference) of accumulated deferred income taxes, provide a description of the events and circumstances that created this particular component of accumulated deferred income taxes.

Section 285.2095  Schedule B-10: Deferred Charges

Provide information concerning each deferred charge item included in rate base for each of the three years immediately preceding the test year and the test year:

a)         Description;

b)         Time period charges were recorded;

c)         Amortization period;

d)         ICC Docket Nos., if any, authorizing recording and/or recovery of the deferred charge;

e)         Deferred charge balance at beginning of year;

f)         Deferred charge balance at end of year;

g)         Deferred charge balance in rate base; and

h)         Amortization expense.

Section 285.2100  Schedule B-11: Property Held for Future Use Included in Rate Base

a)         List all property held for future use included in rate base on Schedule B-1. Listed property shall not include any item included in plant in service in rate base at the pro forma balance on Schedule B-1.

b)         Information provided shall include:

1)         Description and location of property;

2)         Date of acquisition;

3)         Original cost;

4)         Accumulated depreciation;

5)         Net original cost;

6)         Revenue included in test year:

A)        Amount;

B)        Account number;

C)        Description;

7)         Expenses included in test year:

A)        Amount;

B)        Account number;

C)        Description;

8)         Planned or expected in-service date; and

9)         Planned or expected use of property.

Section 285.2105  Schedule B-12: Analysis of Activity in Property Held for Future Use

a)         Provide an analysis of activity in the account, Property Held for Future Use, for each of the three consecutive years immediately preceding the test year and the test year.

b)         Information provided shall include:

1)         Year;

2)         Beginning balance;

3)         Additions;

4)         Transfers;

5)         Ending balance;

6)         Revenue realized from property; and

7)         Expenses incurred on property.

c)         Supporting work papers shall include an explanation of all additions and transfers. This description shall include:

1)         Description of property;

2)         Description of transaction; and

3)         Amount.

Section 285.2110  Schedule B-13: Customer Deposits

For each of the three consecutive years immediately preceding the test year and the test year, provide jurisdictional customer deposit monthly balances, amount of interest accrued, and the interest account that is charged.

Section 285.2115  Schedule B-14: Budget Payment Plan Balances

a)         For each month of the three consecutive years immediately preceding the test year and the test year, provide jurisdictional budget payment plan information. A budget payment plan is any plan offered by a utility that is intended to equalize a customer's monthly payments for utility service.

b)         Information provided shall include:

1)         Monthly balances;

2)         Amount of interest accrued; and

3)         Account charged.

Section 285.2200  Schedule B-15: Additions to and Transfers from Customer Advances and Contributions in Aid of Construction – Water and/or Sewer Utilities

a)         Provide detail of activity in the customer advances account and the contributions in aid of construction account for each of the three consecutive years immediately preceding the test year and the test year.

b)         Information provided shall include:

1)         Balance of each account at beginning of the period;

2)         Amount of additions during the year;

3)         Amount of refunds during the year;

4)         Amount of transfers during the year; and

5)         Balance of account at end of period.

Section 285.3000  Operating Income Instructions

a)         Account classifications. All utilities shall comply with the applicable Uniform System of Accounts (83 Ill. Adm. Code 415, 505, 605, 650, or 710). Schedules shall not include revenues and expenses resulting from non-regulated activities.

b)         Schedules shall present information on a total company basis and on an applicable service basis, unless otherwise specified. If the utility maintains separate books for each service area for which separate tariffs exist (e.g., district, division, etc.), the schedules shall present information for each service area for which a change in rates is requested. In addition, if common rates are requested for a service area for which separate tariffs currently exist, the utility shall present information for each service area requesting common rates and the combined service areas requesting common rates.

c)         Separate operating income schedules must be provided for each applicable service and for each service area for which separate tariffs exist (e.g., district, division, etc.) where a requested increase in rates is being proposed for each, or separate service area.

d)         All schedules shall reflect data for comparable 12 month periods ending on the same ending date as the ending date of the test year.

e)         If a historical test year is proposed by the utility, the information required by the specified Sections shall be provided for the test year and each of the three consecutive years immediately preceding the test year. If a future test year is proposed by the utility, the information required by the following Sections shall be provided for the test year and each of the three consecutive years immediately preceding the test year. The Sections affected by this requirement are Sections 285.3025, 285.3135, 285.3160, 285.3220, and 285.3225.

Section 285.3005  Schedule C-1: Jurisdictional Operating Income Summary

a)         Schedule C-1 shall present, by ICC Account with appropriate subtotals, data for the jurisdiction for which a rate increase is requested for the test year. Where rates are being sought for more than one type of utility service (e.g., electric and gas, water and sewer) or different rates are being sought for different service areas (e.g., district, division), a separate Schedule C-1 shall be provided for each utility service type and/or service area.

b)         The presentation of the operating income statement shall include ICC Account number, the account description, the unadjusted total company balance at present rates, the total of all adjustments, the jurisdictional balance at present rates, the requested rate increase, and the jurisdictional pro forma at proposed rates. The source for the unadjusted balance at present rates shall be the general ledger for a historical test year or the utility's forecast for a future test year (see 83 Ill. Adm. Code 287). The jurisdictional balance for each item shall represent the amount attributable to the provision of services to jurisdictional customers.

c)         Information provided by major categories shall include, but is not limited to, the following:

1)         Operating revenue;

2)         Operation and maintenance expenses;

3)         Depreciation expense;

4)         Taxes other than income;

5)         Federal income taxes;

6)         State income taxes;

7)         Total operating expenses; and

8)         Income available from jurisdictional operations.

Section 285.3010  Schedule C-2: Summary of Utility Proposed Adjustments to Operating Income

Provide individual adjustments to operating income included within the aggregated total adjustment amount reflected on Schedule C-1. Each adjustment shall indicate the impact upon each element of operating income. Reference each adjustment to the appropriate supporting schedule. The adjustment to remove the non-jurisdictional portion, if appropriate, shall be included within the aggregated total adjustment.

Section 285.3015  Schedules C-2.1, 2, 3, etc.: Detailed Adjustments to Operating Income

a)         Provide for each proposed adjustment included on Schedule C-2 a separate schedule showing:

1)         The title of adjustment;

2)         Description of the adjustment;

3)         Summary calculations supporting the adjustment;

4)         Reference to supporting work paper; and

5)         Adjustment amounts by ICC Account.

b)         Provide work papers supporting each adjustment.

Section 285.3020  Schedule C-3: Sales Statistics

a)         Provide information on sales statistics by customer classification for the most recent three historical years and the test year.

b)         Information provided for each customer classification shall include:

1)         Total company revenues;

2)         Total company sales volume;

3)         Revenues derived from sales subject to the jurisdiction of the Commission; and

4)         Volume of sales subject to the jurisdiction of the Commission.

Section 285.3025  Schedule C-4:  Comparative Operating Income Statements for Prior Years and the Test Year

a)         Provide comparative operating income statements by ICC Account number, with operation and maintenance shown by individual operation and maintenance expense account (or by utility responsibility area, budget item, or utility account number, if utility responsibility areas, budget items, or account numbers are in similar detail or greater detail when compared to ICC Account numbers). The number of years of information provided shall be according to the test year proposed as directed in Section 285.3000(e).

b)         Information provided for each year shall include:

1)         Account number;

2)         Account description; and

3)         Account balance.

Section 285.3035  Schedule C-5: Income Taxes

a)         Provide the calculation of federal and State income tax expense. Include an itemization of all differences between operating income shown on Schedule C-1 and taxable income as shown on this schedule. Present in detail the computations of the test year income taxes showing additions and deductions to book results, all deferred taxes, investment tax credits generated, investment tax credits amortized, and resultant current provisions for income taxes.

b)         A utility whose Illinois State income taxes are filed with the Illinois Department of Revenue as a member of a unitary business group shall provide:

1)         Data supporting the utility's apportionment factor in work papers supporting this schedule; and

2)         An explanation of the utility's calculation of its test year State income tax rate including a description of the use of the utility's apportionment factor in the calculation of the test year State income tax rate.

Section 285.3040  Schedule C-5.1: Consolidated Federal Income Tax Return

If the utility is part of an affiliated group of companies and its federal income tax return is filed as part of a consolidated federal income tax return, provide statements describing:

a)         The procedure used to allocate the consolidated federal income tax liability;

b)         The benefits, if any, of the consolidated filing of the federal income tax return to the utility; and

c)         The impact of the benefits, if any, of filing the consolidated federal income tax return on the utility's books.

Section 285.3045  Schedule C-5.2: Deferred Income Tax Expense

Provide a detailed schedule showing the calculation of deferred income tax expense presented on Schedule C-5.

Section 285.3050  Schedule C-5.3: Differences between Book and Tax Depreciation

Provide a schedule showing the calculation of the differences between book and tax depreciation for the test year and the calculation of the deferred income taxes attributable to these differences.

Section 285.3055  Schedule C-5.4: Interest Synchronization

a)         Provide a schedule calculating synchronized interest and the components of interest expense that was used for computing test year income tax expense.

b)         Information provided for the calculation of synchronized interest shall include:

1)         Original cost rate base;

2)         Weighted cost of debt; and

3)         Synchronized interest.

c)         Information provided for components of interest expense that was used for computing test year income tax expense shall include:

1)         ICC Account number;

2)         Utility's account number;

3)         Description of interest expense item; and

4)         Amount.

d)         The amounts shall be aggregated. The total amount is the amount of interest expense used in calculating test year income taxes. If the amount of synchronized interest is the only interest amount used in the computation of test year income taxes, the utility needs to provide only the information required by subsection (b).

Section 285.3060  Schedule C-5.5: Investment Tax and Job Development Credits

For the test year, provide a schedule of additions to and amortization of unamortized investment tax credits and job development credits.

Section 285.3065  Schedule C-6: Social and Service Club Membership Dues

a)         Provide the social and service club membership dues for each of the three consecutive years immediately preceding the test year for the total company, the test year for the total company, and the test year jurisdictional pro forma at proposed rates on Schedule C-1.

b)         Information provided shall include:

1)         Account number;

2)         Account description;

3)         Payee;

4)         Amount; and

5)         Purpose and nature of the organization.

c)         Items under $1,000 each may be provided in total.

d)         Items charged to non-operating expenses may be listed in the aggregate.

Section 285.3066  Schedule C-6.1: Industry Association Dues

a)         Provide the industry association dues for each of the three consecutive years immediately preceding the test year for the total company, the test year for the total company, and the test year jurisdictional pro forma at proposed rates on Schedule C-1.

b)         Information provided shall include:

1)         Account number;

2)         Account description;

3)         Payee;

4)         Amount; and

5)         Purpose and nature of the organization.

c)         For utilities with annual revenues of $25 million and less, items under $50,000 need not be reported individually and, for utilities with annual revenues of more than $25 million, items under $250,000 need not be reported individually.

d)         Items charged to non-operating expenses may be listed in the aggregate.

Section 285.3068  Schedule C-6.2: Expenses for Outside Professional Services

a)         Provide the expenses for outside professional services, except for services provided by affiliated interests, for each of the three consecutive years immediately preceding the test year for the total company, the test year for the total company, and the test year juris­dictional pro forma at proposed rates on Schedule C-1.

b)         Information provided shall include:

1)         Account number;

2)         Account description;

3)         Payee;

4)         Amount; and

5)         Purpose and nature of the outside service provided.

c)         Items under $50,000 each may be provided in total.

d)         Items charged to non-operating expenses may be listed in the aggregate.

Section 285.3070  Schedule C-7:  Charitable Contributions

a)         Provide the charitable contributions for each of the three consecutive years immediately preceding the test year for the total company, the test year for the total company, and the test year jurisdictional pro forma at proposed rates reflected on Schedule C-1.

b)         Information provided shall include:

1)         Account number;

2)         Account description;

3)         Payee;

4)         Amount; and

5)         Purpose and nature of the organization.

c)         Items under $5,000 each may be provided in total.

d)         Items charged to non-operating expenses may be listed in the aggregate.

Section 285.3075  Schedule C-8: Demonstration and Selling, Advertising, and Miscellaneous Sales Expenses

a)         Provide information on demonstration and selling, advertising, and miscellaneous sales expenses for the test year.

b)         Information provided shall include:

1)         Account number;

2)         Account description;

3)         Test year expense;

4)         Ratemaking adjustments for disallowable political, promotional, goodwill and institutional advertising; and

5)         Expense included on Schedule C-1 to derive pro forma operating income at present rates.

c)         Work papers for electric and gas utilities shall support the amount provided for in accordance with the requirements of 83 Ill. Adm. Code 295.40.

d)         Work papers for telecommunications carriers, water, and sewer utilities shall include copies of advertising programs and scripts supporting the total amount provided.

Section 285.3080  Schedule C-9: Civic, Political and Related Activities

a)         List the total expenditures reported under the Lobbyist Registration Act [25 ILCS 170] for each of the two consecutive years immediately preceding the test year for the total company, projected for the test year for the total company, and test year jurisdictional pro forma at proposed rates on Schedule C-1. See Section 9-224 of the Act [220 ILCS 5/9-224].

b)         List the total expenditures made for political activity, monitoring of legislation and influencing legislation that are identified in subsection (a).

c)         Information required by subsections (a) and (b) shall be provided for the test year jurisdictional pro forma at proposed rates on Schedule C-1 in the following format:

1)         Account number;

2)         Account description;

3)         Payee;

4)         Amount; and

5)         Purpose and nature of recipient of expenditure.

d)         Items under $5,000 each may be provided in total.

Section 285.3085  Schedule C-10: Rate Case Expense

a)         Provide detail of the total projected expenses associated with the instant rate case as to those expenses that the utility is seeking to recover in its proposed rates. The detail shall include the expenses of the instant rate case and the amount included in test year jurisdictional operating expense at proposed rates on Schedule C-1 for the following categories:

1)         Outside consultants or witnesses;

2)         Outside legal services;

3)         Paid overtime;

4)         Other expenses; and

5)         Total expense.

b)         The information provided for each outside consultant or witness and each outside legal service shall include:

1)         Name;

2)         Estimated fee;

3)         Basis of charge;

4)         Travel expenses;

5)         Other expenses;

6)         Projected total expenses of instant rate case;

7)         Type of service rendered;

8)         Specific service rendered; and

9)         Amount included in test year jurisdictional operating expense at proposed rates on Schedule C-1.

c)         Provide by footnote:

1)         A description of the costs associated with the category, other expenses; and

2)         An explanation of the calculation of the costs associated with the category, paid overtime.

d)         If amortization of previous rate case expenses are included within test year jurisdictional operating expense at proposed rates on Schedule C-1, provide the amount of amortization expense associated with each rate case by docket number.

Section 285.3090  Schedule C-10.1: Rate Case Expense Comparisons

a)         Provide a comparison of current rate case expense with the rate case expense of the utility's last rate case filed with this Commission.

b)         Information provided shall include:

1)         Description of the previous rate case, specifically, the applicable service for which the change in rates was sought;

2)         Outside consultants or witnesses;

3)         Outside legal services;

4)         Paid overtime;

5)         Other expenses; and

6)         Total expense.

c)         If the comparison indicates a 20% or greater difference between the actual cost of the previous case and the projected cost of the current case, provide an explanation of the difference.

Section 285.3105  Schedule C-11.1: Direct Payroll by Function

Provide the total direct payroll charged to the following categories for the three consecutive years immediately preceding the test year and the test year ("(E)" denotes information applicable to electric utilities; "(G)" denotes information applicable to gas utilities; "(W)" denotes information applicable to water and/or sewer utilities; and "(All)" denotes information applicable to all utilities):

a)         Power production (E), Gas supply (G), Source of supply (W);

b)         Transmission (E), Storage (G), Water treatment (W);

c)         Distribution (E & G), Transmission and Distribution (W);

d)         Customer accounts (All);

e)         Sales (All);

f)         Administrative and General (All);

g)         Total payroll charged to expense (sum of items in subsections (a) through (f));

h)         Total payroll charged to construction; and

i)          Total payroll (sum of items in subsections (g) and (h)).

Section 285.3115  Schedule C-11.2: Number of Employees

a)         Schedule C-11.2 shall provide the actual number of employees, or an estimate if actual data do not exist, by department for each month of the three consecutive years immediately preceding the test year and the test year. Information shall include:

1)         Number of full time employees;

2)         Number of part time employees;

3)         Number of full time equivalents for part time employees (i.e., if a full time employee is defined as working 40 hours per week, then part time, non-overtime hours divided by 40 would yield the number of full time equivalents); and

4)         Total full time equivalents (sum of items in subsections (a)(1) and (a)(3)).

b)         Schedule C-11.2 shall list the authorized number of employees by department included in each month of the three consecutive years immediately preceding the test year, for which actual data exists, and the test year. Authorized number is defined as that number of positions authorized and approved by the company's officers and/or board of directors to be hired or filled during that month. Information shall include:

1)         Number of full time employees;

2)         Number of part time employees;

3)         Number of full time equivalents for part time employees (i.e., if a full time employee is defined as working 40 hours per week, then part time, non-overtime hours divided by 40 would yield the number of full time equivalents); and

4)         Total full time equivalents (sum of items in subsections (b)(1) and (b)(3)).

Section 285.3135  Schedule C-11.3: Employee Benefits

a)         Provide a listing of all benefits provided to employees other than wages and salaries. For purposes of this Section, employment taxes and worker's compensation insurance expense are not employee benefits. The number of years of information provided shall be according to the test year proposed as directed in Section 285.3000(e).

b)         Information provided shall include:

1)         A description of the employee benefit may include, but is not limited to, insurance coverage, including health, dental, life, etc., employee welfare programs, such as savings plans, education, etc., and other benefits;

2)         For each benefit, identify the employee classification (e.g., all executives, all union, pipefitters local, salaried, etc.) receiving the benefit;

3)         Cost associated with each benefit;

4)         Total cost of all benefits;

5)         Amount expensed for all benefits;

6)         Percentage of total benefits expensed;

7)         Amount capitalized for all benefits; and

8)         Percentage of total benefits capitalized;

c)         Information provided for each employee benefit listed in subsection (b) for the test year shall include:

1)         Amount capitalized;

2)         Percentage capitalized;

3)         Amount expensed; and

4)         Percentage expensed.

Section 285.3140  Schedule C-11.4: Reconciliation of Estimated Overhead and Clearing Costs with Actual Costs

For utilities that record estimates of overhead and clearing costs, provide a reconciliation of the estimated overhead and clearing costs with the actual overhead and clearing costs for each of the three consecutive years immediately preceding the test year for which actual data exists.

Section 285.3145  Schedule C-12: Depreciation Expense

a)         Provide the calculation of depreciation expense by functional account grouping of plant in service for the test year and each of the three consecutive years immediately preceding the test year.

b)         Information provided shall include:

1)         Functional account grouping;

2)         Account description;

3)         Amount of plant investment to which depreciation rate is applied;

4)         Composite depreciation rate; and

5)         Depreciation expense.

c)         Supporting work papers shall provide the assumptions used to derive the composite depreciation rate for the test year.

Section 285.3150  Schedule C-13: Summary of Affiliated Interest Transactions

a)         Provide a list of all affiliated interest transactions for each of the three consecutive years immediately preceding the test year and the test year. Also, provide information on any contracts for future years. Items similar in nature and reoccurring may be grouped as a single line item.

b)         Information provided shall include:

1)         Date of transaction or transaction period and company or individual;

2)         Nature of transactions;

3)         Dollar amount of transactions; and

4)         Docket number granting approval.

Section 285.3155  Schedule C-14: Operating Leases

a)         List all operating leases for which the annual expense to be charged to operating expense or expected to be charged to operating expense is the greater of either $150,000 or .1% of the total operations and maintenance expense for the respective year for each of the three consecutive years immediately preceding the test year and the test year. Information provided for each listed operating lease shall include:

1)         ICC Account charged with the lease expense;

2)         Description of leased property;

3)         Amount of annual lease expense; and

4)         Period of lease agreement.

b)         Provide the total annual lease expense of all operating leases for each of the three consecutive years immediately preceding the test year and the test year.

Section 285.3160  Schedule C-15: Major Maintenance Projects

a)         By function, list all maintenance projects included in jurisdictional operating expense with a cost exceeding the lesser of $500,000 or 1% of the operations and maintenance expenses for that function. The number of years of information provided shall be according to the test year proposed as directed in Section 285.3000(e).

b)         A "maintenance project" is defined as a specific undertaking or assignment related to the maintenance of the utility's system; e.g., the internal sealing of a particular segment of main, the repainting of tanks, the refurbishing of a particular area of a facility, etc., that represents a level of activity beyond normal maintenance activity.

c)         Information provided shall include:

1)         Description of, and reason for, the project;

2)         Facility on which the maintenance is being performed;

3)         Project dates;

4)         Total project cost;

5)         Amount expensed in test year;

6)         Amount expensed in prior year;

7)         ICC expense account number; and

8)         Date of last similar maintenance performed on the same facility.

Section 285.3165  Schedule C-16: Uncollectible Expense

a)         Provide information on jurisdictional uncollectible expense for each of the three consecutive years immediately preceding the test year and the test year.

b)         Information provided shall include:

1)         The method of determining uncollectible expense. If using the percent of revenue method, include:

A)        Revenue used in calculation;

B)        Uncollectible expense; and

C)        Uncollectible expense as a percentage of revenue.

2)         Activity in the Allowance for Bad Debts:

A)        Beginning of year balance;

B)        Reserve accrual;

C)        Write-offs during the year;

D)        Recoveries during the year;

E)        Adjustments;

F)         Explanation of adjustment; and

G)        End of the year balance.

3)         Expense in the test year and each of the three consecutive years immediately preceding the test year for all outside collection agencies.

c)         Provide a summary of each current collection agency's contract and the results obtained from the efforts to collect from those contracts.

Section 285.3170  Schedule C-17: Insurance Expense

a)         List all insurance policies to which the utility has been a party for each of the three consecutive years immediately preceding the test year or will be a party in the test year. Insurance policies shall include both group insurance and insurance on operations.

b)         The information provided shall include:

1)         Name of carrier;

2)         Type of policy;

3)         Amount of coverage;

4)         Annual premium;

5)         Deductible; and

6)         Claims.

c)         If self insured, provide a description of all self insurance.

Section 285.3175  Schedule C-18: Taxes Other Than Income Taxes

a)         Provide a listing of all taxes other than income for each of the three consecutive years immediately preceding the test year and the test year.

b)         Information provided for each type of tax shall include:

1)         Type of tax;

2)         Amount charged to operating expense;

3)         Amount charged to clearing accounts;

4)         Amount charged to construction;

5)         Other; and

6)         Total tax recorded.

c)         Supporting work papers shall include the calculation of the average balance of accrued property taxes for each of the three consecutive years immediately preceding the test year and the test year. The calculation shall list monthly balances used to derive the average balance.

Section 285.3180  Schedule C-19: Property Taxes

a)         Provide a schedule of property taxes for each of the three consecutive years immediately preceding the test year and the test year.

b)         Information provided shall include:

1)         Amount charged to operating expenses; and

2)         Account number.

Section 285.3185  Schedule C-20: Local Taxes, Municipal Taxes, and Franchise Taxes

a)         For each of the three consecutive years immediately preceding the test year and the test year, provide a schedule of all local taxes, municipal taxes, and franchise taxes embedded in tariffed rates, except for property taxes that are provided on Schedule C-19 and the add-on taxes provided on Schedule C-25. Each type of tax or fee may be aggregated; if the utility aggregates each type of tax or fee, the utility shall also provide, for each type of tax or fee, the specific details for the ten largest amounts passed on to customers.

b)         Information provided shall include:

1)         Description and location of tax;

2)         Taxing authority;

3)         Effective tax rate;

4)         Basis;

5)         Total tax assessed to utility;

6)         Amount passed on to customers;

7)         Amount charged to operating expenses;

8)         ICC Account;

9)         Foregone discounts, collection fees, or accounting fees; and

10)        Explanation of foregone discounts, collection fees, or accounting fees.

c)         Provide a reconciliation of taxes other than income at present rates for the test year reflected on Schedule C-1 with the total test year taxes reflected on Schedules C-19, C-20, and C-25.

Section 285.3190  Schedule C-21: Miscellaneous General Expenses

a)         Provide a comparison of miscellaneous general expenses for each of the three consecutive years immediately preceding the test year for the total company, the test year for the total company, and test year jurisdictional pro forma at proposed rates on Schedule C-1. For electric and gas utilities, the comparison is required for Account 930.2. For water and/or sewer utilities, the comparison is required for Account 675. For telecommunications carriers, the comparison is required for Account 6720.

b)         Expenses shall be aggregated by type with the total expense for each type shown for each year.

c)         Items charged to non-operating expenses may be listed in the aggregate.

Section 285.3215  Schedule C-22: Cost Savings Programs

a)         Provide information concerning any cost savings program that is anticipated to result in annual jurisdictional savings in excess of the lesser of $1,000,000 or .1% of operations and maintenance expenses in the year preceding the initiation of the program and whose initial costs are sought to be recovered in the test year.

b)         Information provided shall include:

1)         Title;

2)         Description;

3)         Date of implementation;

4)         Initial start up costs to implement program;

5)         Costs to be incurred for each year of the next three years; and

6)         Annual savings expected for each of the next three years.

Section 285.3220  Schedule C-23: Miscellaneous Operating Revenues

a)         Provide information concerning miscellaneous operating revenues by ICC Account number. The number of years of information provided shall be according to the test year proposed as directed in Section 285.3000(e).

b)         Information provided shall include:

1)         ICC Account number;

2)         Account description; and

3)         Amount.

Section 285.3225  Schedule C-24: Legal Expense and Reserves

a)         Provide an analysis of the reserve for outstanding lawsuits, claims, etc., included in rate base. The number of years of information provided shall be according to the test year proposed as directed in Section 285.3000(e).

b)         The following information should be provided:

1)         Year;

2)         Account number or subaccount number for each reserve;

3)         Description of reserve;

4)         Balance at beginning of year;

5)         Additions to reserve;

6)         Amounts charged to legal expense;

7)         Other; and

8)         Balance at end of year.

Section 285.3230  Schedule C-25: Add-On Taxes

a)         For each applicable service, provide information for add-on taxes, defined as those taxes other than income that are not recovered in tariffed rates, for each taxing authority or group of taxing authorities listed in subsection (b) at the following rates. Explain the method by which add-on taxes have been excluded from revenues at proposed rates as reflected on Schedule C-1:

1)         The unadjusted test year amounts at present rates. State whether, or not, add-on taxes are included in revenues as reflected on Schedule C-1; and

2)         The pro forma test year amounts at proposed rates.

b)         Information shall be provided for the following taxing authorities:

1)         Municipalities (Provide aggregated amounts for all municipal add-on taxes.);

2)         State (Provide amounts for each type of add-on tax.); and

3)         Other (Provide amounts for each type of add-on tax levied by other taxing authorities.).

c)         Information provided shall include:

1)         Amount recorded as revenue that represents add-on tax receipts from ratepayers;

2)         Amount recorded as expense that represents distributions of add-on taxes to taxing authority; and

3)         Accounting fees collected.

Section 285.3235  Schedule C-26: Amortization of Deferred Charges

a)         Provide information on each deferred charge item amortized against operating income for each of the three consecutive years immediately preceding the test year and the test year.

b)         For each deferred charge, the information provided shall include:

1)         Description;

2)         Time period charges were recorded;

3)         Amortization period;

4)         ICC Docket Nos., if any, authorizing recording and/or recovery of the deferred charge;

5)         Deferred charge balance at beginning of year;

6)         Deferred charge balance at end of year; and

7)         Amortization expense.

Section 285.3300  Schedule C-27: Fuel Adjustment Clause Revenues and Expenses – Electric Utilities

a)         Provide a comparison of the revenues derived from the uniform fuel adjustment clause (UFAC) and fuel costs recoverable through the UFAC included within the applicable service operating income at proposed rates reflected on Schedule C-1.

b)         Information provided shall include:

1)         Test year UFAC revenues;

2)         Test year base fuel cost revenues;

3)         Test year UFAC recoverable expenses; and

4)         Number of units sold.

Section 285.3305  Schedule C-28: Fuel Transportation Expense – Electric Utilities

Provide the fuel transportation expense for electric utilities by coal contract for each of the three consecutive years immediately preceding the test year and the test year.

Section 285.3310  Schedule C-29: Decommissioning Expense – Electric Utilities with Nuclear Facilities

Provide a comparison of revenues and decommissioning expense included within the pro forma jurisdictional operating income at proposed rates reflected on Schedule C-1. Information provided shall include:

a)         Test year revenues realized from the decommissioning rider; and

b)         Test year decommissioning expense.

Section 285.3400  Schedule C-30: Purchased Gas Adjustment Clause Revenues and Expenses – Gas Utilities

a)         Provide a comparison of revenues derived from the purchased gas adjustment (PGA) clause and gas costs recoverable through the PGA included within the jurisdictional operating income at proposed rates reflected on Schedule C-1.

b)         Information provided shall include:

1)         Test year PGA revenues;

2)         Test year PGA recoverable expenses; and

3)         Number of units sold.

c)         Indicate by footnote the accounting treatment of demand charges associated with storage gas.

Section 285.3500  Schedule C-31: Competitive Services

a)         Provide information on all competitive services, as defined for the particular utility in the Act, provided for the test year.

b)         Information shall be provided for each competitive service and shall include:

1)         A description of the competitive service; and

2)         An indication of when the utility began offering the competitive service.

Section 285.3600  Schedule C-32: Non-utility Operations

a)         Provide information on all non-utility operations for the test year.

b)         Information shall be provided for each non-utility operation and shall include:

1)         A description of the non-utility operation; and

2)         An indication of when the utility began engaging in the non-utility operation.

Section 285.3700  Schedule C-33: Billing Experiments (Applicable only to utilities requesting a change in rates for the provision of electric service)

a)         Provide information on all experiments for the provision or billing of services conducted pursuant to 220 ILCS 5/16-106 for the test year.

b)         Annual information shall be provided for each experiment and shall include:

1)         A description of the experiment;

2)         The date the utility, pursuant to Section 16-106 of the Act [220 ILCS 5/16-106], filed with the Commission its statement describing the program; and

3)         The program’s estimated effect, if any, upon the requested rates.

Section 285.4000  Rate of Return Instructions

a)         Capital structure measurement period. A company may elect to use either an historical or forecasted capital structure measurement period.

1)         Historical capital structures. Average balances in an historical capital structure measurement period shall comprise either the latest consecutive 12 month period or the latest calendar or fiscal year for which actual data are available at the time of filing new tariffs. An historical capital structure comprising balances of long-term debt, preferred stock, and common equity measured as of a single date shall reflect the latest date or the end of the latest calendar or fiscal year for which actual data are available at the time of filing new tariffs.

2)         Forecasted capital structures. Average balances in a forecasted capital structure shall reflect any consecutive 12 month period beginning no earlier than the date new tariffs are filed and ending no later than 24 months after the date new tariffs are filed. A forecasted capital structure comprising balances of long-term debt, preferred stock, and common equity from a single date shall reflect any date beginning no earlier than the end of the last calendar or fiscal year for which actual data are available at the time of filing new tariffs and ending no later than 18 months after the date new tariffs are filed.

b)         Measurement. Components of the capital structure must be presented on a consistent basis with respect to the capital structure, measurement period, and method (i.e., net proceeds or internal rate of return method).  If one or more adjustments for known and measurable changes affecting capital structure are made, all other known and measurable changes that would affect capital structure shall be made as well.  The balance of short-term components of the capital structure shall be calculated from 12 months of average monthly balances. Utilities may elect to base the long-term components of the capital structure on either average or end-of-period balances. For those utilities electing an average capital structure, average balances for each source of capital included in the capital structure, excepting individual security issuances and retirements, shall be calculated from 12 months of average monthly balances. Individual security issuances and retirements shall be time-weighted. Each monthly average shall equal the simple average of the beginning and ending monthly balances. However, monthly data need not be presented for debt and preferred stock issues that do not change during the capital structure measurement period or that change by equal monthly amounts.

c)         Applicability

1)         Excepting those utilities exempted under Section 285.120(b)-(d), Sections 285.4000 through 285.4070 and 285.4090 are applicable to all utilities.

2)         Excepting those utilities exempted under Section 285.120(b)-(d), Sections 285.4080 and 285.4090(d) are applicable to utilities with $7,500,000 or more of annual total revenue.

d)         All data required under this Subpart shall be provided on a total company basis unless otherwise indicated.

Section 285.4010  Schedule D-1: Cost of Capital Summary

a)         The utility shall provide a summary calculation of the weighted average cost of capital on a total company and jurisdictional basis; however, jurisdictional data is not required if the weights and costs of the components of the capital structure do not differ from total company data. Short-term debt shall be included in the capital structure unless the utility demonstrates that short-term debt is entirely financing assets, such as CWIP or seasonal working capital, that are not included in the utility’s rate base. For all classes shown, the amount, percentage of total, percentage cost, and weighted cost shall be provided. A summary shall be provided for each year from and including the last completed calendar or fiscal year through the capital structure measurement period. If the cost of capital shown on Schedule D-1 is not the same as that shown on Schedule A-2 required by Section 285.1005(a)(4), the utility shall provide an explanation for the difference.

b)         The following supporting work papers and documents shall accompany Schedule D-1:

1)         Monthly balances for common equity for the most recent calendar or fiscal year through the end of the capital structure measurement period. Utilities using forecasted data that reflect proposed rates shall present both separate monthly balances for common equity at present rates and the monthly change in common equity produced by the proposed rates. Identify actual and forecasted data;

2)         A description of the company's capital structure objectives. If the company has conducted a study of those objectives, the company shall also provide a copy of that study;

3)         A separate description of each adjustment made to exclude any increment to the utility's cost of capital directly or indirectly resulting from the direct or indirect investment, loan, guarantee, or advance of moneys, property, or other resources to affiliates engaged in unregulated or non-utility activities. The utility shall also describe how its adjustments remove that increment to its cost of capital. If the utility believes no such adjustment to its rate of return is necessary, it shall describe the reasons for that belief; and

4)         A separate list of amounts invested in each unregulated and non-utility affiliate for each year from and including the last calendar or fiscal year through the capital structure measurement period.

c)         Additional informational requirements for forecasted capital structures only:

1)         The weighted average cost of capital may be calculated using either present or proposed rates. In the latter case, however, the utility shall also present the schedules required in Subpart G based upon present rates if the choice of present or proposed rates affects the data incorporated in those schedules.

2)         The following schedules shall be provided if not already provided pursuant to Subpart J:

A)        Schedule D-1.1 shall provide the data described in Section 285.7005(a);

B)        Schedule D-1.2 shall provide the data described in Section 285.7010(a);

C)        Schedule D-1.3 shall include the principal assumptions used in preparing the forecasted capital structure data; and

D)        Schedule D-1.4 shall provide the data described in Section 285.7015(a). Schedule D-1.4 shall also explain any differences between the assumptions and methodologies used in the forecasted data reflected in Schedule D-1 and the assumptions and methodologies used in forecasts prepared for management or other entities.

Section 285.4020 Schedule D-2: Cost of Short-term Debt

a)         Provide the cost of any short-term debt in Schedule D-2, even if short-term debt is not included in the capital structure provided in Schedule D-1.

b)         From and including the most recently completed calendar or fiscal year through the end of the capital structure measurement period, provide monthly balances of the following with actual and forecasted data identified:

1)         Balance of short-term debt;

2)         Balance of total CWIP;

3)         Balance of CWIP accruing AFUDC; and

4)         Net amount outstanding, which equals the greater of:

A)        subsection (b)(1) less (subsection (b)(1) divided by subsection (b)(2) multiplied by subsection (b)(3)); or

B)        subsection (b)(1) less subsection (b)(3).

c)         For each type of issue, the following information is required:

1)         Type (e.g., commercial paper, line of credit, bank loan);

2)         Average original term to maturity;

3)         Amount outstanding;

4)         Average interest rate;

5)         Interest requirement (subsection (c)(3) multiplied by subsection (c)(4)); and

6)         Cost of short-term debt (subsection (c)(5) divided by subsection (c)(3)).

d)         Additional instructions:

1)         Provide all balances required for Schedule D-2 on a 12 month average basis. Each monthly short-term balance shall be reduced by an amount equal to the concurrent, monthly balance of CWIP accruing AFUDC if the AFUDC rate is set in accordance with the Uniform System of Accounts. However, in no case shall the resulting amount equal less than zero;

2)         Provide totals wherever applicable;

3)         Describe all special provisions associated with each short-term debt issue (e.g., compensating balance requirements);

4)         Do not include long-term debt due within one year; and

5)         Interest rates shall equal the annualized rates that the utility paid no more than 60 days prior to the rate filing date or the prevailing or forecasted interest rates on short-term debt of similar risk and terms.

e)         The following supporting work papers or documents shall accompany Schedule D-2:

1)         Formulas used to set interest rates on variable and adjustable rate issues;

2)         Portions of documents describing the manner by which interest rates on variable and adjustable rate debt issues are set (e.g., loan agreements);

3)         Documents supporting all interest rates;

4)         A description of company policy regarding short-term financing, including its uses, sources (e.g., commercial paper, bank loans, and lines of credit) and limitations (i.e., amount relative to total capital); and

5)         Formula and rates of return the company uses to calculate AFUDC rates.

Section 285.4030  Schedule D-3: Embedded Cost of Long-term Debt, including Notes

a)         Provide the embedded cost of any long-term debt, including any notes, on Schedule D-3. The embedded cost of long-term debt shall be provided for each year from and including the last completed calendar or fiscal year through the capital structure measurement period. The utility may choose either the net proceeds or internal rate of return method to calculate the embedded cost of long-term debt.

b)         Utilities selecting the net proceeds method shall provide the following data by issue. Items may not be combined:

1)         Debt issue type, coupon rate;

2)         Date issued (month, day, year);

3)         Maturity date (month, day, year);

4)         Principal amount;

5)         Face amount outstanding;

6)         Unamortized discount or premium;

7)         Unamortized debt expense (including gains and losses on reacquired debt);

8)         Carrying value (subsection (b)(5) minus subsection (b)(6) minus subsection (b)(7));

9)         Annualized coupon interest;

10)         Annualized amortization of discount or premium;

11)         Annualized amortization of debt expense (including gains and losses on reacquired debt);

12)         Annualized interest expense (subsection (b)(9) plus subsection (b)(10) plus subsection (b)(11)); and

13)         Embedded cost of long-term debt (subsection (b)(12) divided by subsection (b)(8)).

c)         Utilities selecting the internal rate of return method shall include the following data by issue. Items may not be combined:

1)         Debt issue type, coupon rate;

2)         Date issued (month, day, year);

3)         Maturity date (month, day, year);

4)         Principal amount;

5)         Face amount outstanding;

6)         Current proceeds (including gains and losses on reacquired debt);

7)         Discount rate;

8)         Annual cost (subsection (c)(6) multiplied by subsection (c)(7)); and

9)         Embedded cost of long-term debt (subsection (c)(8) divided by subsection (c)(6)).

d)         Additional instructions:

1)         Provide totals wherever applicable. Provide the embedded cost of long-term debt (subsections (b)(13) and (c)(9)) for totals only.

2)         Capital lease obligations shall be included only if the recovery of lease payments is not being requested through operating expense.

A)        Footnote capital leases excluded from this Schedule.

B)        For capital leases included in this Schedule, briefly describe the leased property and the financing terms of the lease, including its life, principal payments, and interest rate.

3)         Include any compensating balance requirements in unamortized debt discount. Utilities selecting the net proceeds method shall credit annualized amortization of debt discount with any interest or dividends earned on the compensating balance.

4)         Gains and losses on reacquired debt.

A)        Net proceeds method. Utilities selecting the net proceeds method shall amortize gains and losses over the remainder of the reacquired or refunding issue's original term to maturity. Gains and losses on reacquired debt shall be listed, by issue, separately from outstanding debt issues, replacing maturity date (subsection (b)(3)) with the conclusion of the amortization period.

B)        Internal rate of return method. Utilities selecting the internal rate of return method shall include gains and losses on reacquired debt in either the computation of the discount rate of any refunding issue, if applicable, or by amortizing gains and losses over the remainder of the reacquired or refunding debt issue's original term to maturity. Gains and losses on such reacquired debt shall be listed by issue, replacing the annual cost (subsection (c)(8)) with the annualized amortization of gains and losses and maturity date (subsection (c)(3)) with the conclusion of the amortization period, if applicable.

5)         Include long-term debt due within one year.

6)         Interest rates on variable or adjustable rate debt shall equal the annualized rates that the utility paid no more than 60 days prior to the rate filing date or the prevailing or forecasted interest rates on short-term debt of similar risk and terms.

e)         Provide the following work papers or documents supporting Schedule D-3:

1)         For each variable and adjustable rate debt issue provide the following:

A)        The formulas used to set the interest rate;

B)        The portions of documents describing the manner by which the interest rate is set (e.g., indentures, loan agreements);

C)        The documents supporting the interest rate forecast; and

D)        The dates of interest rate adjustment.

2)         The sinking fund schedule for each issue having such a requirement. This schedule shall include the following data:

A)        Debt issue;

B)        Payment date;

C)        Sinking fund requirement; and

D)        Optional sinking fund amount (if applicable).

3)         Installment payment schedule for each issue having such a requirement. This schedule shall include the following data:

A)        Debt issue;

B)        Payment date;

C)        Installment payment requirement; and

D)        Optional payment amount (if applicable).

4)         For each reacquired issue as of the date of its reacquisition, provide the following:

A)        Reacquisition date;

B)        Face amount retired;

C)        Call premium;

D)        Call price;

E)        Unamortized discount or premium;

F)         Unamortized debt expense (excluding the call premium);

G)        Annualized amortization of discount or premium;

H)        Annualized amortization of debt expense (excluding the call premium); and

I)         Refunding issue (if applicable).

5)         For each issue requiring a compensating balance, provide the following:

A)        The amount of the compensating balance;

B)        The interest earned on the compensating balance; and

C)        The rate of interest or dividends earned on the compensating balance.

6)         List the obligations of all persons or entities, non-utility affiliates or otherwise, the repayment of which the utility guarantees in any manner or form. In addition, identify the obligor, the amount of the obligation, including principal and interest, its due date, any consideration received by the utility as guarantor, and the ICC docket number of any order authorizing the contract. Exclude agreements with nuclear fuel lease subsidiaries and financing subsidiaries established solely for the purpose of servicing the financial obligations of the utility.

7)         The calculation of the discount rate for each issue (internal rate of return methodology only, including gains and losses on reacquired debt).

Section 285.4040  Schedule D-4: Embedded Cost of Preferred Stock

a)         Provide the embedded cost of any preferred stock on Schedule D-4. The embedded cost of preferred stock shall be provided for each year from and including the last completed calendar or fiscal year through the capital structure measurement period. The utility may choose either the net proceeds or internal rate of return method to calculate the embedded cost of preferred stock.

b)         Utilities selecting the net proceeds method shall include the following data per issue. Items may not be combined with one another:

1)         Dividend rate, type, par value;

2)         Date issued;

3)         Mandatory redemption date, if applicable;

4)         Number of shares outstanding;

5)         Par or stated value outstanding;

6)         Premium or discount;

7)         Issue expense (including gains and losses on stock redemptions, if applicable);

8)         Net proceeds (subsection (b)(5) plus subsection (b)(6) minus subsection (b)(7));

9)         Annualized amortization of discount or premium, if applicable;

10)        Annualized amortization of issue expense (including gains and losses on stock redemptions, if applicable), if applicable;

11)        Annualized dividends;

12)        Annualized preferred stock expense (subsection (b)(9) plus subsection (b)(10) plus subsection (b)(11)); and

13)        Embedded cost of preferred stock (subsection (b)(12) divided by subsection (b)(8)).

c)         Utilities selecting the internal rate of return method shall include the following data separately (i.e., items may not be combined with one another):

1)         Dividend rate, type, par value;

2)         Date issued;

3)         Number of shares outstanding;

4)         Par or stated value outstanding;

5)         Current proceeds (including gains and losses on stock redemptions, if applicable);

6)         Discount rate (i.e., internal rate of return);

7)         Annual cost (subsection (c)(5) multiplied by subsection (c)(6)); and

8)         Embedded cost of preferred stock (subsection (c)(7) divided by subsection (c)(5)).

d)         Additional instructions:

1)         Provide totals wherever applicable. Provide the embedded cost of preferred stock (subsections (b)(13) and (c)(8)) for totals only.

2)         Include preferred stock sinking fund and other principal payments due within one year.

3)         Any gains and losses included in Schedule D-4 shall be listed separately, by issue.

e)         Provide the following work papers or documents supporting Schedule D-4:

1)         For each variable and adjustable rate preferred stock issue, provide the following:

A)        The formulas used to set the dividend rate;

B)        The portions of documents describing the manner by which the dividend rate is set (e.g., prospectus);

C)        The documents supporting the dividend rate forecast; and

D)        The dates of dividend rate adjustment.

2)         Sinking fund schedule for each issue having such a requirement. This schedule shall include the following data:

A)        Preferred stock issue;

B)        Payment date;

C)        Sinking fund requirement; and

D)        Optional sinking fund amount (if applicable).

3)         For gains and losses included in Schedule D-4, provide the following by stock issue:

A)        Stock issue;

B)        Number of shares reacquired;

C)        Par or stated value reacquired;

D)        Call premium;

E)        Call price;

F)         Discount or premium;

G)        Issue expense (excluding the call premium); and

H)        Refunding issue (if applicable).

4)         Demonstrate that the losses included in Schedule D-4 were incurred as a direct result of transactions that reduced the utility’s overall cost of capital.

5)         The calculation of the discount rate for each issue (internal rate of return methodology only, including gains and losses on reacquired preferred stock).

Section 285.4050  Schedule D-5: Unrecovered Common Equity Issuance Costs

a)         Excepting those utilities exempted under Section 285.120(c)-(e), this Section is applicable to all utilities requesting compensation for unrecovered common equity issuance costs.

b)         Provide the following data on common equity issuance costs that have not been recovered through rates on Schedule D-5:

1)         Issue type (e.g., public, Dividend Reinvestment Plan (DRP), Employee Stock Purchase Plan (ESOP);

2)         Dates issued;

3)         Gross proceeds;

4)         Underwriters' discounts;

5)         Issuance expenses;

6)         Net proceeds (subsection (b)(3) minus subsection (b)(4) minus subsection (b)(5));

7)         Identify the method of rate treatment approved by the ICC, including supporting documents; and

8)         Authorized amortization period (if applicable).

c)         The data provided pursuant to subsection (b) must be based on the actual costs that the utility has incurred or is expected to incur through the measurement period for the utility’s capital structure. The utility may not substitute estimates of the common equity issuance costs of other companies as proxies for the actual or forecasted costs incurred to raise common equity capital for the utility.

d)         Describe the accounting methods (including account numbers) by which underwriters' discounts, issuance expenses, gains or losses on redemption, and the amortization thereon are recorded for regulatory and financial reporting purposes.

e)         Provide any available documents showing that the costs contained in this Schedule have not been recovered through rates.

Section 285.4060  Schedule D-6: Cost of Common Equity Workpapers

Provide a copy of all work papers and source documents used to estimate the utility’s requested rate of return on common equity. Where a utility is prohibited by a license or otherwise from providing the information to a third-party, and the supplier of the infor­mation has refused to allow its disclosure, in lieu of providing the information the utility shall provide the title, date, and publisher of that information.

Section 285.4070  Schedule D-7: Comparative Financial Data

a)         Provide comparative financial data for the five most recently completed calendar or fiscal years through the capital structure measurement period in Schedule D-7. If the data requested in this Section may be found in either the annual report to shareholders or the statistical supplement supplied with the materials submitted pursuant to this Part, appropriate references to these reports, including page numbers, may be supplied in this Schedule in place of that data. Unless otherwise specified, the data in this Section shall be provided on a total company basis with amounts attributable to non-utility subsidiaries identified and shown separately. Provide workpapers showing the calculation of the ratios requested in subsection (c).

b)         Terms used in subsection (c):

1)         Funds from operations: net income plus depreciation and amortization (excluding cash decommissioning fund contributions) plus deferred income taxes plus deferred investment tax credits minus AFUDC or IDC plus other internal sources (excluding working capital changes);

2)         Total capital: short-term debt plus total long-term debt plus preferred stock plus common stock; and

3)         Total long-term debt: long-term debt including debt due within one year and capital leases.

c)         Data required:

1)         Capital structure ratios (percent based upon fiscal or calendar year end amounts). If the weights of the components of the ratemaking capital structure differ from those of the total company, provide both sets of ratios:

A)        Short-term debt ratio (short-term debt divided by total capital);

B)        Long-term debt ratio (total long-term debt divided by total capital);

C)        Preferred stock ratio (total preferred stock divided by total capital); and

D)        Common equity ratio (common equity divided by total capital).

2)         Costs of capital. If the costs of the components of the ratemaking capital structure differ from those of the total company, provide the costs for both:

A)        Embedded cost of long-term debt; and

B)        Embedded cost of preferred stock.

3)         Earnings ratios:

A)        AFUDC or IDC as a percentage of earnings available for common shareholders ((AFUDC or IDC plus deferred charges) multiplied by 100) divided by earnings available for common shareholders;

B)        Return on net original cost rate base-year end (operating income divided by net original cost rate base). Combination utilities, e.g., gas and electric, shall also show the return for each operation; and

C)        Return on average common equity (earnings available for common shareholders divided by average common equity).

4)         Fixed charge coverage:

A)        Pre-tax interest coverage excluding AFUDC or IDC ((total operating income plus other income plus federal and State income taxes minus AFUDC equity funds portion) divided by total interest charges); and

B)        After-tax fixed charge coverage (total operating income plus other income) divided by (total interest charges plus preferred dividends).

5)         Cash flow ratios:

A)        Funds flow interest coverage ((funds from operations plus cash interest paid) divided by total interest incurred);

B)        Funds flow as a percent of average total debt (funds from operations divided by (average short-term debt plus average long-term debt));

C)        Cash coverage of common dividends ((funds from operations minus preferred dividends) divided by common dividends); and

D)        Net cash flow as a percentage of construction expenditures ((funds from operations minus preferred dividends minus common dividends) divided by (gross construction expenditures minus AFUDC or IDC)).

6)         Common stock related data:

A)        Shares outstanding (fiscal or calendar year end);

B)        Shares outstanding (weighted average – monthly);

C)        Earnings per share (weighted average);

D)        Dividends paid per share (weighted average); and

E)        Dividend payout ratio (common dividends divided by earnings available for common shareholders).

Section 285.4080  Schedule D-8: Security Quality Ratings

a)         Provide a history of the changes in the ratings of each class of security (i.e., senior and subordinated debt, preferred stock, and commercial paper), assigned by rating agencies engaged by the utility to rate its securities (e.g., Standard & Poor's, Moody's Investors Service, and Fitch Investor's Service or their successors), for the last five years in Schedule D-8. The history shall include the rating and the date the rating was assigned.

b)         Provide a copy of all credit rating analyses or reports on the utility and its parent, in the utility's possession, published during the last 12 months that describe security rating changes and the rationale for those changes.

c)         Provide a copy of the last credit rating analysis or report on the utility and its parent, in the utility's possession, published by each rating agency engaged by the utility to rate its securities that comprehensively describes the utility's operations, financial condition, and regulatory environment.

Section 285.4090  Schedules D-9 through D-12: Financial Statements

a)         The following financial statements shall be provided unless provided elsewhere in the filing, in which case the utility shall identify the location of the requested financial statements. These financial statements shall include the most recently completed calendar or fiscal year through the end of the capital structure measurement period. The financial statements shall be provided on a total company basis. Amounts attributable to non-utility subsidiaries shall be identified and shown separately.

b)         Schedule D-9: Income Statement.

c)         Schedule D-10: Balance Sheet.

d)         Schedule D-11: Statement of Cash Flows. The statement of cash flows shall include, but need not be limited to, the following items:

1)         Cash flows from operating activities:

A)        Net income;

B)        Depreciation and amortization;

C)        Deferred income taxes and investment tax credits – net ;

D)        Other operating activities excluding changes in working capital – net; and

E)        Changes in working capital – net.

2)         Cash flows from investing activities:

A)        Capital (construction) expenditures – net of AFUDC; and

B)        Other investing activities – net.

3)         Cash flows from financing activities (separately show any subsidiary security issuances and retirements for which the utility has ultimate liability):

A)        Issuance of long-term debt;

B)        Retirement of long-term debt;

C)        Issuance of preferred stock;

D)        Retirement of preferred stock;

E)        Issuance of common stock;

F)         Retirement of common stock;

G)        Net increase (decrease) in short-term debt;

H)        Dividends paid on preferred stock;

I)         Dividends paid on common stock; and

J)         Other (explain).

4)         Net increase (decrease) in cash.

e)         Schedule D-12: Statement of Retained Earnings.

Section 285.5010  Schedule E-1: Proposed Tariff Sheets

Provide all proposed tariff sheets. Identify each page with "Schedule E-1, page (insert number) of (insert total number of pages)" in the upper right hand corner.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.5015  Schedule E-2: Proposed Revisions to Existing Tariff Sheets

Provide current tariff sheets for all tariff sheets that the utility proposes to change that show, in strikeout form, all existing rates and tariff language the utility proposes to remove and show, in underline form, all new rates and tariff language the utility proposes to add.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.5020  Schedule E-3: Narrative Rationale for Tariff Changes

a)         On Schedule E-3, provide the rationale underlying the proposed changes to the tariff. Changes common to multiple rate forms need be discussed only once (e.g., "Minimum bill charges have been increased about 10% on all rates because...").

b)         Provide a specific source of data or narrative supporting each rationale for change. The source of data need not be submitted with the materials provided to Staff pursuant to this Part but must be available to the Staff. If the explanation is part of testimony, then it need not be duplicated in the schedules. Reference the appropriate current or proposed rate schedules to which the rationale is applicable. Use the proper schedule and page number.

c)         (Electric and Gas Utilities Only) Provide a statement that describes in detail the methodology used to allocate revenues among the utility's customer classes.

Section 285.5025  Schedule E-4: Billing Units – Electric, Gas, Water, and Sewer Utilities

a)         Provide jurisdictional "Billing Units" by rate classifications that make up the total test year revenue for each designated rate in combination with its accompanying riders to the rates, if any.

1)         Report all billing units beginning with those actually experienced in the historical year and setting forth each adjustment for items such as weather (see subsection (a)(2)) and growth to arrive at pro forma test year billing units supporting pro forma revenues at present and proposed rates reflected on Schedule C-1. If the test year billing units are not derived in this manner, provide an explanation of the methodology and identify each of the key assumptions used to develop the billing determinants from actual data and provide all the associated work papers.

2)         (Electric and Gas Utilities Only) Provide quantitative weather normalization data consistent with utility's service area. Include a full explanation of the normalization method selected and explain why it is appropriate. Provide the number of monthly heating degree days and/or cooling degree days assumed. Identify and explain each of the key assumptions in the methodology. Also, if an historical test year is used, provide the number of monthly heating degree days and/or cooling degree days actually experienced by the utility in the test year and state the source of that data (i.e., location of weather station). Provide monthly and annual averages using the heating degree day data and/or cooling degree day data from the same weather station previously mentioned for the time period used to derive billing units.

3)         Test year billing units for each rate schedule (or type of service), each rate block and each rate element are to be reported, whether changed or not.

b)         Categorize the test year billing units for each rate and rate element by the following components:

1)         Customer charges (service charges);

2)         Minimum bills if applicable;

3)         Energy or usage sales units (Note: provide billing units for each current and proposed energy or usage block);

4)         Demand units (Note: billing units shall be provided for each current and proposed demand block);

5)         Purchased gas adjustment units, fuel adjustment units, purchased water units, or purchased sewage treatment units; and

6)         All other units that give rise to revenues, including detailed billing units for public and private fire protection services where applicable.

c)         Any utility that prepares an elasticity of demand study to support adjustments to test year billing units shall submit the study as work papers supporting Schedule E-4 in addition to the other information required by this Section.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.5100  Additional Electric and Gas Utility Rate Design Data Requirements

Sections 285.5105 through 285.5315 are applicable to specific types of utilities. The affected utilities are indicated in each Section title.

Section 285.5105  Schedule E-5: Jurisdictional Operating Revenue – Electric and Gas Utilities

a)         Provide calculations showing the derivation of jurisdictional test year revenues from each current rate schedule and from each new rate schedule proposed by the utility based on the billing units derived in Section 285.5025. Test year revenues for each rate schedule and each block within a schedule are to be reported, whether changed or not.

b)         The calculations for each rate schedule shall show the calculation of test year revenues from each of the following rate components for each billing unit category provided on Schedule E-4:

1)         Basic rate charges;

2)         Purchased gas adjustment charges, fuel adjustment charges;

3)         Add-on tax charges to recover governmental tax assessments on gross revenue (add-on tax charges shall not be included in base rates); and

4)         Any other present or proposed add-on charges for individual rate classes not covered otherwise. (Note: Include, if applicable, municipal tax and rental costs for meters, transformers and related items in "Other", if available.)

c)         Identify all other revenues in the present and proposed revenue requirement as referenced in the Operating Revenue balance provided in Schedule C-1.

Section 285.5110  Schedule E-6: Embedded Class Cost-of-Service Studies – Electric and Gas Utilities

Each electric and gas utility with $5 million or more in total jurisdictional annual revenues shall submit, at a minimum, an embedded cost-of-service study for each rate increase application based on costs for the proposed test year. This submission shall consist of two parts:

a)         Schedule E-6: A full set of cost-of-service results that presents the functionalization, classification and allocation to the utility's rate classes of all Illinois jurisdiction costs on the utility system as follows:

1)         All costs broken down by ICC Account or group of similar ICC Accounts that are allocated on the same basis;

2)         Test year costs shall be consistent with the costs presented in Section 285.3005.

3)         A list of all externally generated allocation factors in the study;

4)         Rates-of-return by customer classes under both present and proposed rates; and

5)         A full narrative description of the allocation methodology used in the cost-of-service study that explains in detail:

A)        The derivation of all externally generated allocators; and

B)        The basis for all direct assignments of costs in the study.

b)         Schedule E-6 work papers: the utility shall provide all materials relied on in developing the cost-of-service study. This shall include:

1)         All work papers relied on to develop the cost-of-service study;

2)         The following data on demand and/or energy loss factors used in the cost-of-service study:

A)        A list of all demand and/or energy loss factors by customer class used in the study; and

B)        All studies or analyses relied on to develop these loss factors;

3)         All other studies and analyses relied on by the utility to develop cost-of-service study results; and

4)         A working model of the utility's cost-of-service study. If the utility is prevented from fulfilling this requirement by an agreement with an outside vendor, provide the following:

A)        The contract provisions that prevent the utility from distributing a working "unprotected" version of the study; and

B)        Either allow intervenors access to a computer that contains a working "protected" version of the model, i.e., formulas may be hidden to prevent viewing, where they can generate alternative cost-of-service study results; or have the utility's vendor and individual intervenors enter into an agreement to provide the intervenors with a working "unprotected" version of the model to use for a fixed and limited time period at the end of which that right to use the program would expire.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.5120  Schedule E-7: Load Research – Electric Utilities

Each electric utility with more than $50 million in total jurisdictional annual revenue shall provide a set of load research results that were developed no more than four years before the filing date. This submission shall consist of two parts:

a)         Schedule E-7: a full set of load research results based on statistical samples of the utility's rate classes. This shall include the following information:

1)         Monthly class and Illinois jurisdictional loads at the time of the system coincident peaks, along with the date and time of this peak;

2)         The monthly maximum non-coincident peak demands for each customer class, along with the date and time of each peak for each customer class;

3)         Class and jurisdictional load factors; and

4)         The statistical confidence level achieved for each set of load data developed.

b)         Schedule E-7 work papers. The utility shall provide the following materials in support of its load research results:

1)         The time period over which the data was collected;

2)         A full description of the statistical methods used by the utility to derive load research results, including accuracies and confidence levels its load research samples were designed to achieve; and

3)         A full explanation of the usage strata into which customers in the utility's load research sample are distributed. For each usage stratum, the utility must provide the following:

A)        Identify the number of customers and the customer types (by class) in that particular usage stratum;

B)        Average monthly usage;

C)        Average demand in kW at the time of the system peak; and

D)        Average non-coincident peak demand.

4)         An explanation of how the load research sample was derived and justification for the appropriateness of the sample used.

(Source:  Amended at 38 Ill. Reg. 7598, effective March 20, 2014)

Section 285.5130  Schedule E-8: Bill Frequency Data – Electric and Gas Utilities

Each electric and gas utility with $20 million or more in total jurisdictional annual revenue shall provide the following bill frequency data for each of the utility's rate classes for the historical year as defined in 83 Ill. Adm. Code 287.100(a) (If the historical year bill frequency data does not accurately reflect test year bill frequency data for an individual rate class, then the utility shall provide test year bill frequency data for that class under proposed rate classes.):

a)         A frequency distribution of monthly customer bills (by numbers and percentage) structured as follows for the utility's major rate classes (All data points beyond the 95th percentile shall be grouped in one block.):

1)         For electric utilities:

A)        For the rate classes applicable to residential customers: by 50 kWh increments from 0 to 500 kWh, by 100 kWh increments from 500 to 1,000 kWh, by 250 kWh increments from 1,000 to 2,500 kWh and by 500 kWh increments for all bills over 2,500 kWh;

B)        For the rate classes applicable to commercial and industrial customers: by 10 kWh increments from 0 to 100 kWh, by 25 kWh increments from 100 to 500 kWh, by 50 kWh increments from 500 to 1,000 kWh, by 100 kWh increments from 1,000 to 2,500 kWh, by 500 kWh increments from 2,500 to 5,000 kWh, by 1,000 kWh increments from 5,000 to 10,000 kWh, by 5,000 kWh increments from 10,000 to 50,000 kWh, by 10,000 kWh increments from 50,000 to 100,000 kWh, by 50,000 kWh increments from 100,000 to 200,000 kWh, by 100,000 kWh increments from 200,000 to 1,000,000 kWh, and by 500,000 kWh increments for all bills over 1,000,000 kWh;

C)        For the demand metered classes applicable to commercial and industrial customers: by 5 kW increments from 0 to 100 kW, by 10 kW increments from 100 to 200 kW, by 50 kW increments from 200 to 500 kW, by 100 kW increments from 500 to 1,000 kW, by 500 kW increments from 1,000 to 5,000 kWh, and by 2,500 kWh increments for all bills over 5,000 kW.

2)         For gas utilities:

A)        For the rate classes applicable to residential customers: by 10 therm increments from 0 to 200 therms, by 20 therm incre­ments from 200 to 400 therms, by 50 therm increments from 400 to 600 therms, and by 100 therm increments for all bills over 600 therms;

B)        For the rate classes applicable to small commercial cus­tomers: by 20 therm increments from 0 to 400 therms, by 50 therm increments from 400 to 600 therms, by 100 therm increments from 600 to 1,000 therms, by 200 therm incre­ments from 1,000 to 2,000 therms, by 500 therm increments from 2,000 to 5,000 therms, by 1,000 therm increments from 5,000 to 10,000 therms, by 5,000 therm increments from 10,000 to 30,000 therms, by 10,000 therm increments from 30,000 to 100,000 therms, by 50,000 therm increments from 100,000 to 400,000 therms, by 100,000 therm increments from 400,000 to 800,000 therms, and by 200,000 therm increments for all bills over 800,000 therms;

C)        For the rate classes applicable to small industrial customers: by 20 therm increments from 0 to 400 therms, by 50 therm increments from 400 to 600 therms, by 100 therm increments from 600 to 1,000 therms, by 200 therm increments from 1,000 to 2,000 therms, by 500 therm increments from 2,000 to 5,000 therms, by 1,000 therm increments from 5,000 to 10,000 therms, by 5,000 therm increments from 10,000 to 30,000 therms, by 10,000 therm increments from 30,000 to 100,000 therms, by 50,000 therm increments from 100,000 to 400,000 therms, by 100,000 therm increments from 400,000 to 800,000 therms, and by 200,000 therm increments for all bills over 800,000 therms;

D)        For the rate classes applicable to large commercial cus­tomers: by 20 therm increments from 0 to 400 therms, by 50 therm increments from 400 to 600 therms, by 100 therm increments from 600 to 1,000 therms, by 200 therm incre­ments from 1,000 to 2,000 therms, by 500 therm increments from 2,000 to 5,000 therms, by 1,000 therm increments from 5,000 to 10,000 therms, by 5,000 therm increments from 10,000 to 30,000 therms, by 10,000 therm increments from 30,000 to 100,000 therms, by 50,000 therm increments from 100,000 to 400,000 therms, by 100,000 therm increments from 400,000 to 800,000 therms, and by 200,000 therm increments for all bills over 800,000 therms; and

E)        For the rate classes applicable to large industrial customers: by 20 therm increments from 0 to 400 therms, by 50 therm increments from 400 to 600 therms, by 100 therm increments from 600 to 1,000 therms, by 200 therm increments from 1,000 to 2,000 therms, by 500 therm increments from 2,000 to 5,000 therms, by 1,000 therm increments from 5,000 to 10,000 therms, by 5,000 therm increments from 10,000 to 30,000 therms, by 10,000 therm increments from 30,000 to 100,000 therms, by 50,000 therm increments from 100,000 to 400,000 therms, by 100,000 therm increments from 400,000 to 800,000 therms, and by 200,000 therm increments for all bills over 800,000 therms.

b)         Frequency distributions, by season, for each rate tariff with seasonal rates in effect.

c)         A frequency distribution (in numbers and percentage) by both demand and usage level for demand metered tariffs.

Section 285.5135  Schedule E-9: Bill Comparisons – Electric and Gas Utilities

a)         Compute bill comparisons under present and proposed rates for the test year for each residential, commercial and industrial rate schedule or combination of rate schedule with its associated rate rider on which the customers are serviced and any applicable fuel adjustment clause or purchased gas adjustment. Utilities with seasonal rates shall present these comparisons for each season and on an annual basis. The format for comparisons of present and proposed bills for electric and gas utilities shall be as follows in subsections (b) and (c).

b)         Electric utilities:

1)         For residential customers, present comparisons under the following monthly usage levels:

A)        For residential service without water heating: 100 kWh, 250 kWh, 500 kWh, 750 kWh, 1,000 kWh, 1,500 kWh, 2,000 kWh and 3,000 kWh;

B)        For residential service with water heating: 750 kWh, 1,000 kWh, 1,500 kWh, 2,000 kWh and 3,000 kWh;

C)        For residential service with space heating or all electric: 100 kWh, 250 kWh, 500 kWh, 750 kWh, 1,000 kWh, 1,500 kWh, 2,000 kWh, 3,000 kWh, 5,000 kWh and 7,500 kWh; and

D)        For the residential customer with typical usage as determined on a monthly basis.

2)         For commercial service, present comparisons under the following monthly usage levels: 375 kWh, 750 kWh, 1,500 kWh, 6,000 kWh, 40 kW and 10,000 kWh, 50 kW and 12,500 kWh, 100 kW and 30,000 kWh, 300 kW and 90,000 kWh, 500 kW and 150,000 kWh, and 1,000 kW and 300,000 kWh.

3)         For industrial service, present comparisons under the following monthly usage levels: 75 kW and 15,000 kWh, 75 kW and 30,000 kWh, 150 kW and 30,000 kWh, 150 kW and 60,000 kWh, 300 kW and 60,000 kWh, 300 kW and 120,000 kWh, 500 kW and 100,000 kWh, 500 kW and 200,000 kWh, 1,000 kW and 200,000 kWh, 1,000 kW and 400,000 kWh, 5,000 kW and 1,500,000 kWh, 5,000 kW and 2,500,000 kWh, 10,000 kW and 3,000,000 kWh, 10,000 kW and 5,000,000 kWh, 20,000 kW and 6,000,000 kWh, 20,000 kW and 10,000,000 kWh, 50,000 kW and 15,000,000 kWh, and 50,000 kW and 25,000,000 kWh.

c)         Gas utilities:

1)         For residential customers, present comparisons under the following monthly usage levels: 0 therms, 10 therms, 40 therms, 100 therms, 200 therms, 250 therms, 500 therms and 1,000 therms.

2)         For commercial customers, present comparisons under the following monthly usage levels: 0 therms, 300 therms, 500 therms, 1,000 therms, 3,000 therms, 5,000 therms, 10,000 therms and 20,000 therms.

3)         For industrial customers, present comparisons under the following monthly usage levels, 0 therms, 1,000 therms, 5,000 therms, 10,000 therms, 25,000 therms, 50,000 therms, 100,000 therms and 500,000 therms.

Section 285.5200  Schedule E-5: Long-Run Service Incremental Cost Studies – Telecommunications Carriers (Repealed)

(Source:  Repealed at 38 Ill. Reg. 7598, effective March 20, 2014)