R746.  Public Service Commission, Administration.
R746-344.  Filing Requirements for Telephone Corporations with Less Than 5,000 Access Line Subscribers.
R746-344-1.  Purpose.
	A.  Standard filing requirements are to provide uniformity of information for general rate case filings.  The required information shall be filed on schedules, approved by the Commission, with the application for a change in rates.  Providing this information with the rate application shall simplify proceedings, eliminate expense, and enhance the effectiveness of the fact finding process.
	B.  The standard filing requirements will provide factual information in an organized and referenced manner.  This information may be used by the Commission, the Division of Public Utilities, or other interested parties to the case.

R746-344-2.  Applicability.
	The completion of the schedules approved by the Commission shall fulfill the requirement to provide necessary information to support proposed rate changes for telephone utilities with less than 5,000 subscriber access lines as set forth in Sections 54-7-12(7).  The completed approved schedules shall be received by the Commission at least 30 days in advance of the proposed effective date of the rate changes.

R746-344-3.  Hearing Process.
	A.  The Commission may, upon its own motion or upon complaint, set the case for hearing.  If the case is set for hearing, the applicant may resubmit the schedules contained in the filing requirements as its primary exhibits.  The Commission may require written direct testimony.

R746-344-4.  Selection of a Test Year.
	The applicant must base its rate change application on twelve months of data called a test year.  The proposed test year can be historical, forecasted, or a combination of historical and forecasted months, not to exceed twelve months of forecasted data from the date the application is first received by the Commission.

R746-344-5.  Forecasted Data.
	A.  The applicant shall provide the Commission with one copy of assumptions and the supporting work papers used to develop forecasted data.  The applicant may be required by the Commission to provide updated actual data as it becomes available or to recalculate the forecasted data using justifiable alternative assumptions.  An applicant which utilizes forecasted data for the test year, shall use an average rate base and capital structure to calculate the revenue deficiency.
	B.  The applicant may limit the change to known and measurable changes from the Federal Communications Commission's or state policies, if the revenue change is only required because of changes in those policies.

R746-344-6.  Toll Revenues.
	The applicant shall provide the Commission with a copy of the work papers and methodology used to develop the toll revenues included in the case.

R746-344-7.  Audited Financial Statements.
	If the applicant is audited by an independent certified public accounting firm, the applicant shall provide the Commission with one copy of the most recent audited financial statements, management letters and opinions prepared by that firm.

R746-344-8.  Assistance Service.
	Approved schedules will be self-explanatory.  The applicant may contact the Division of Public Utilities for assistance if it does not understand the rate-making process for the schedules.  A letter requesting assistance should be sent to:
	Manager, Telecommunications Section
	Division of Public Utilities
	160 East 300 South Street
	P.O. Box 45802
	Salt Lake City, Utah 84145

KEY:  public utilities, telecommunications, rules and procedures
Date of Enactment or Last Substantive Amendment:  1988
Notice of Continuation:  July 3, 2018
Authorizing, and Implemented or Interpreted Law:  54-7-12(5)(6)