Section 95. Schedules 1 through 14 and exhibits for Chapter 201

Latest version.

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

COMPANY NAME HISTORIC PROFITABILITY AND MARKET DATA CASE NO. PUE------						Exhibit No.: ___________ Witness: _____________ Schedule 1
Consolidated Company Profitability and Capital Market Data			4th Year Prior	3rd Year Prior	2nd Year Prior		1st Year Prior	Test Period
A. Ratios
	Return on Year End Equity Return on Average Equity
	Earnings Per Share Dividends Per Share Payout Ratio
	Market Price of Common Stock: Year's High Year's Low Average Price
	Dividend Yield on Common Stock: Price Earnings Ratio
B. External Funds Raised
	External Funds Raised - Debt: Dollar Amount Raised Coupon Rate Bond Rating(s)
		(Rating Service)
	External Funds Raised - Preferred Stock: Dollar Amount Raised Dividend Rate Preferred Stock Rating(s)
		(Rating Service)
	External Funds Raised - Common Equity Dollar Amount from Public Offering Number Shares Issued Average Offering Price
C. Subsidiary Data
	Return on Year End Equity Return on Average Equity
	External Funds Raised - Bonds: Dollar Amount Raised Coupon Rate Bond Rating(s)
		(Rating Service)
	External Funds Raised - Preferred Stock Dollar Amount Raised Dividend Rate Preferred Stock Rating(s)
		(Rating Service)
	Equity Capital Transfer
		From Parent (Dollar Amount-Net)

COMPANY NAME INTEREST AND CASH FLOW COVERAGE DATA CASE NO. PUE------						Exhibit No.: ___________ Witness: _____________ Schedule 2
Coverage Ratios and Cash Flow Profile Data			4th Year Prior	3rd Year Prior	2nd Year Prior		1st Year Prior	Test Period
A. Consolidated Company Data
	Interest Coverage Ratio
		Pre-Tax
	Cash Flow Coverage Ratios
		a. Common Dividend Coverage
		b. Cash Flow Coverage of Construction Expenditures
		c. Cash After Dividends Coverage of Construction Expenditures
	Data for Interest Coverage
		1 Net Income
		2 Income Taxes
		3 Interest on Mortgages
		4 Other Interest
		5 Total Interest
		6 Earnings Before Interest and Taxes (Lines 1+2+5)
	Data for Cash Flow Coverage
		7 Net Income
		8 AFUDC
		9 Amortization
		10 Depreciation
		11 Change in Deferred Taxes
		12 Change in Investment Tax Credits
		13 Preferred Dividends Paid
		14 Cash Flow Generated (Lines 1-8+9+10+11+12-13)
		15 Construction Expenditures
		16 Common Dividends Paid
B. Subsidiary Data
	Interest Coverage Ratio
		Pre-Tax (Line 6 / Line 5)
	Cash Flow Coverage Ratios
		a. Common Dividend Coverage (Line 14 / 16)
		b. Cash Flow Coverage of Construction Expenditures (Line 14 / 15)
		c. Cash After Dividends Coverage of Construction Expenditures ((Lines 14-16) / 15)
	Data for Interest Coverage
		1 Net Income
		2 Income Taxes
		3 Interest on Mortgages
		4 Other Interest
		5 Total Interest
		6 Earnings Before Interest and Taxes
	Data for Cash Flow Coverage
		7 Net Income
		8 AFUDC
		9 Amortization
		10 Depreciation
		11 Change in Deferred Taxes
		12 Change in Investment Tax Credits
		13 Preferred Dividends Paid
		14 Cash Flow Generated
		15 Construction Expenditures
		16 Common Dividends Paid

COMPANY NAME CAPITAL STRUCTURE AND COST OF CAPITAL STATEMENT - PER BOOKS AND AVERAGE CASE NO. PUE------						Exhibit No.:__ Witness: ____ Schedule 3
		(1)	(2)	(3)	(4)		(5)	(6)
		4th Year Prior	3rd Year Prior	2nd Year Prior	1st Year Prior		Test Period	Five-Quarter or 13-Month Average
A. Capital Structure Per Balance Sheet ($)
	Short-Term Debt Customer Deposits Other Current Liabilities Long-Term Debt Preferred & Preference Stock Common Equity Investment Tax Credits Other Tax Deferrals Other Liabilities Total Capitalization
B. Capital Structure Approved for Ratemaking Purposes ($)
	Short-Term Debt Long-Term Debt Preferred & Preference Stock Job Development Credits Common Equity Other (specify) Total Capitalization
C. Capital Structure Weights for Ratemaking Purposes
	Short-Term Debt Long-Term Debt Preferred & Preference Stock Job Development Credits Common Equity Other (specify) Total Capitalization (100%)
D. Component Capital Cost Rates (%)
	Short-Term Debt Long-Term Debt Preferred & Preference Stock Job Development Credits Common Equity (Authorized) Other (specify)
E. Component Weighted Cost Rates (%)
	Short-Term Debt Long-Term Debt Preferred & Preference Stock Job Development Credits Common Equity (Authorized) Other (specify) Weighted Cost of Capital

COMPANY NAME RATE OF RETURN STATEMENT - EARNINGS TEST - PER BOOKS FOR THE TEST YEAR ENDED --/--/-- USING THIRTEEN MONTH AVERAGE RATE BASE AND COMMON EQUITY										Exhibit No.: ___________ Witness: _____________ Schedule 9
					(1)	(2)	(3)	(4)	(5)		(6)	(7)
LINE NO.					Total Company	Non-Jurisdictional	Virginia Cost of Service Amount (1)-(2)	Retail Transmission Per Books	Generation Per Books		Distribution Per Books	Virginia Jurisdictional Gen. and Distr. Cost of Service (5)+(6)
1	OPERATING REVENUE
2	OPERATING REVENUE DEDUCTIONS
3		OPERATION & MAINTENANCE EXPENSE
4		DEPRECIATION & AMORTIZATION
5		FEDERAL INCOME TAXES
6		STATE INCOME TAXES
7		TAXES OTHER THAN INCOME TAXES
8		(GAIN)/LOSS ON DISPOSITION OF PROPERTY
9	TOTAL OPERATING REVENUE DEDUCTIONS
10	OPERATING INCOME
11			PLUS:	AFUDC
12			LESS:	CHARITABLE DONATIONS
13				INTEREST EXPENSE ON CUSTOMER DEPOSITS
14				INTEREST ON SUPPLIER REFUNDS
15				OTHER INTEREST EXPENSE/(INCOME)
16	ADJUSTED OPERATING INCOME
17			PLUS:	OTHER INCOME/ ( EXPENSE)
18			LESS:	INTEREST EXPENSE-BOOKED
19				PREFERRED DIVIDENDS
20				JDC CAPITAL EXPENSE	n/a	n/a	n/a	n/a	n/a		n/a	n/a
21	INCOME AVAILABLE FOR COMMON EQUITY
22	ALLOWANCE FOR WORKING CAPITAL
23			PLUS:	NET UTILITY PLANT
24			LESS:	OTHER RATE BASE DEDUCTIONS
25	TOTAL AVERAGE RATE BASE
26	TOTAL AVERAGE CAPITAL
27	AVERAGE COMMON EQUITY CAPITAL
28	% RATE OF RETURN EARNED ON AVG. RATE BASE
29	% RATE OF RETURN EARNED ON AVG. COMMON EQ.
Notes: For utilities subject to § 56-585.1 of the Code of Virginia, Column (2) nonjurisdictional shall include generation, transmission and distribution amounts attributable to nonjurisdictional customers. Retail transmission shall not be excluded in this column.

COMPANY NAME RATE OF RETURN STATEMENT - EARNINGS TEST GENERATION AND DISTRIBUTION - PER BOOKS FOR THE TEST YEAR ENDED --/--/-- USING THIRTEEN MONTH AVERAGE RATE BASE AND COMMON EQUITY							Exhibit No.: ________ Witness: __________ Schedule 10
				(1)	(2)	(3)		(4)
LINE NO.				Virginia Juris. Cost of Service Including Rate Adjusting Clauses	Rate Adjustment Clause Pursuant to § 56-585.1 A 5 b, c or d	Rate Adjustment Clause Pursuant to § 56-585.1 A 6		Virginia Juris. Cost of Service Excluding Rate Adjustment Clauses (1)-(2)-(3)
1	OPERATING REVENUE
2	OPERATING REVENUE DEDUCTIONS
3		OPERATION & MAINTENANCE EXPENSE
4		DEPRECIATION & AMORTIZATION
5		FEDERAL INCOME TAXES
6		STATE INCOME TAXES
7		TAXES OTHER THAN INCOME TAXES
8		(GAIN)/LOSS ON DISPOSITION OF PROPERTY
9	TOTAL OPERATING REVENUE DEDUCTIONS
10	OPERATING INCOME
11		PLUS:	AFUDC
12		LESS:	CHARITABLE DONATIONS
13			INTEREST EXPENSE ON CUSTOMER DEPOSITS
14			INTEREST ON SUPPLIER REFUNDS
15			OTHER INTEREST EXPENSE/(INCOME)
16	ADJUSTED OPERATING INCOME
17		PLUS:	OTHER INCOME/(EXPENSE)
18		LESS:	INTEREST EXPENSE-BOOKED
19			PREFERRED DIVIDENDS
20			JDC CAPITAL EXPENSE	n/a	n/a	n/a		n/a
21	INCOME AVAILABLE FOR COMMON EQUITY
22		ALLOWANCE FOR WORKING CAPITAL
23		PLUS:	NET UTILITY PLANT
24		LESS:	OTHER RATE BASE DEDUCTIONS
25	TOTAL AVERAGE RATE BASE
26	TOTAL AVERAGE CAPITAL
27	AVERAGE COMMON EQUITY CAPITAL
28	% RATE OF RETURN EARNED ON AVG. RATE BASE
29	% RATE OF RETURN EARNED ON AVG. COMMON EQ.
Note: Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 9 Column (7).

COMPANY NAME RATE OF RETURN STATEMENT - EARNINGS TEST ADJUSTED TO A REGULATORY ACCOUNTING BASIS FOR THE TEST YEAR ENDED --/--/-- USING THIRTEEN MONTH AVERAGE RATE BASE AND COMMON EQUITY							Exhibit No.: ____ Witness: ______ Schedule 11
				(1)	(2)	(3)
LINE NO.				Per Books Virginia Juris. Cost of Service	Regulatory Accounting Adjustments	Virginia Jurisdictional Cost of Service after Adjustments (1)+(2)
1	OPERATING REVENUE
2	OPERATING REVENUE DEDUCTIONS
3		OPERATION & MAINTENANCE EXPENSE
4		DEPRECIATION & AMORTIZATION
5		FEDERAL INCOME TAXES
6		STATE INCOME TAXES
7		TAXES OTHER THAN INCOME TAXES
8		(GAIN)/LOSS ON DISPOSITION OF PROPERTY
9	TOTAL OPERATING REVENUE DEDUCTIONS
10	OPERATING INCOME
11		PLUS:	AFUDC
12		LESS:	CHARITABLE DONATIONS
13			INTEREST EXPENSE ON CUSTOMER DEPOSITS
14			INTEREST ON SUPPLIER REFUNDS
15			OTHER INTEREST EXPENSE/(INCOME)
16	ADJUSTED OPERATING INCOME
17		PLUS:	OTHER INCOME/(EXPENSE)
18		LESS:	INTEREST EXPENSE-BOOKED
19			PREFERRED DIVIDENDS
20			JDC CAPITAL EXPENSE
21	INCOME AVAILABLE FOR COMMON EQUITY
22		ALLOWANCE FOR WORKING CAPITAL
23		PLUS:	NET UTILITY PLANT
24		LESS:	OTHER RATE BASE DEDUCTIONS
25	TOTAL AVERAGE RATE BASE
26	TOTAL AVERAGE CAPITAL
27	AVERAGE COMMON EQUITY CAPITAL
28	% RATE OF RETURN EARNED ON AVG. RATE BASE
29	% RATE OF RETURN EARNED ON AVG. COMMON EQ.
Note: Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 10 Column (4) and shall exclude Rate Adjustment Clauses. Column (1) amounts for utilities not subject to § 56-585.1 shall come from Schedule 9 Column (3).

COMPANY NAME RATE BASE STATEMENT - EARNINGS TEST - PER BOOKS THIRTEEN-MONTH AVERAGE PER BOOKS RATE BASE								Exhibit No.: ___________ Witness: _____________ Schedule 12
			(1)	(2)	(3)	(4)	(5)		(6)	(7)
LINE NO.			Total Company	Non-Jurisdictional	Virginia Cost of Service Amount (1)-(2)	Retail Transmission Per Books	Generation Per Books		Distribution Per Books	Virginia Jurisdictional Gen. and Distr. Cost of Service (5)+(6)
1	ALLOWANCE FOR WORKING CAPITAL
2	MATERIAL AND SUPPLIES
3	CASH WORKING CAPITAL (LEAD LAG STUDY)
4	DEFERRED FUEL/DEFERRED GAS NET OF FIT
5	OTHER WORKING CAPITAL
6	TOTAL ALLOWANCE FOR WORKING CAPITAL
7	NET UTILITY PLANT
8	UTILITY PLANT IN SERVICE
9	ACQUISITION ADJUSTMENTS
10	CONSTRUCTION WORK IN PROGRESS
11	PLANT HELD FOR FUTURE USE
12	LESS:	ACCUMULATED PROVISION FOR DEPRECIATION
13		AND AMORTIZATION
14		CUSTOMER ADVANCES FOR CONSTRUCTION
15	TOTAL NET UTILITY PLANT
16	RATE BASE DEDUCTIONS
17	CUSTOMER DEPOSITS
18	SUPPLIER REFUNDS
19	ACCUMULATED DEFERRED INCOME TAXES
20	OTHER COST FREE CAPITAL
21	TOTAL RATE BASE DEDUCTIONS
22	TOTAL AVERAGE RATE BASE
Note: For utilities subject to § 56-585.1 of the Code of Virginia, Column (2) nonjurisdictional shall include generation, transmission and distribution amounts attributable to nonjurisdictional customers. Retail transmission shall not be excluded in this column.

COMPANY NAME RATE BASE STATEMENT - EARNINGS TEST GENERATION AND DISTRIBUTION PER BOOKS THIRTEEN-MONTH AVERAGE PER BOOKS RATE BASE						Exhibit No.: ________ Witness: __________ Schedule 13
			(1)	(2)	(3)		(4)
LINE NO.			Virginia Juris. Cost of Service Including Rate Adjustment Clauses	Rate Adjustment Clause Pursuant to § 56-585.1 A 5 b, c or d	Rate Adjustment Clause Pursuant to § 56-585.1 A 6		Virginia Juris. Cost of Service Excluding Rate Adjustment Clauses (1)-(2)-(3)
1	ALLOWANCE FOR WORKING CAPITAL
2	MATERIAL AND SUPPLIES
3	CASH WORKING CAPITAL (LEAD LAG STUDY)
4	DEFERRED FUEL/DEFERRED GAS NET OF FIT
5	OTHER WORKING CAPITAL
6	TOTAL ALLOWANCE FOR WORKING CAPITAL
7	NET UTILITY PLANT
8	UTILITY PLANT IN SERVICE
9	ACQUISITION ADJUSTMENTS
10	CONSTRUCTION WORK IN PROGRESS
11	PLANT HELD FOR FUTURE USE
12	LESS:	ACCUMULATED PROVISION FOR DEPRECIATION
13		AND AMORTIZATION
14		CUSTOMER ADVANCES FOR CONSTRUCTION
15	TOTAL NET UTILITY PLANT
16	RATE BASE DEDUCTIONS
17	CUSTOMER DEPOSITS
18	SUPPLIER REFUNDS
19	ACCUMULATED DEFERRED INCOME TAXES
20	OTHER COST FREE CAPITAL
21	TOTAL RATE BASE DEDUCTIONS
22	TOTAL AVERAGE RATE BASE
Note: Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 12 Column (7).

COMPANY NAME RATE BASE STATEMENT - EARNINGS TEST ADJUSTED TO A REGULATORY ACCOUNTING BASIS THIRTEEN-MONTH AVERAGE PER BOOKS RATE BASE					Exhibit No.: _______ Witness: _________ Schedule 14
			(1)	(2)		(3)
LINE NO.			Per Books Virginia Juris. Cost of Service	Regulatory Accounting Adjustments		Virginia Jurisdictional Cost of Service after Adjustments (1)+(2)
1	ALLOWANCE FOR WORKING CAPITAL
2	MATERIAL AND SUPPLIES
3	CASH WORKING CAPITAL (LEAD LAG STUDY)
4	DEFERRED FUEL/DEFERRED GAS NET OF FIT
5	OTHER WORKING CAPITAL
6	TOTAL ALLOWANCE FOR WORKING CAPITAL
7	NET UTILITY PLANT
8	UTILITY PLANT IN SERVICE
9	ACQUISITION ADJUSTMENTS
10	CONSTRUCTION WORK IN PROGRESS
11	PLANT HELD FOR FUTURE USE
12	LESS:	ACCUMULATED PROVISION FOR DEPRECIATION
13		AND AMORTIZATION
14		CUSTOMER ADVANCES FOR CONSTRUCTION
15	TOTAL NET UTILITY PLANT
16	RATE BASE DEDUCTIONS
17	CUSTOMER DEPOSITS
18	SUPPLIER REFUNDS
19	ACCUMULATED DEFERRED INCOME TAXES
20	OTHER COST FREE CAPITAL
21	TOTAL RATE BASE DEDUCTIONS
22	TOTAL AVERAGE RATE BASE
Notes: Column (1) amounts for utilities subject to § 56-585.1 of the Code of Virginia shall come from Schedule 13 Column (4) and shall exclude Rate Adjustment Clauses. Column (1) amounts for utilities not subject to § 56-585.1 of the Code of Virginia shall come from Schedule 12 Column (3).

Historical Notes

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

Statutory Authority

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

                    
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