[Code of Federal Regulations]
[Title 18, Volume 1]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 18CFR300.11]

[Page 785-786]
 
           TITLE 18--CONSERVATION OF POWER AND WATER RESOURCES
 
  CHAPTER I--FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT OF ENERGY
 
PART 300_CONFIRMATION AND APPROVAL OF THE RATES OF FEDERAL POWER MARKETING 
ADMINISTRATIONS--Table of Contents
 
                      Subpart B_Filing Requirements
 
Sec. 300.11  Technical support for the rate schedule.

    (a) Filing requirement. The Administrator must submit, in 
conjunction with any application under Sec. 300.10, the technical 
support data described under paragraph (b) of this section and the 
analysis of data described under Sec. 300.12 of this subpart.
    (b) Data--(1) Statement A--Sales and Revenues. Statement A must 
include:
    (i) Sales and revenues for each rate schedule for the last five 
years of the historic period, as defined in section 300.1(b)(3);
    (ii) For the rate test period, the estimated annual sales and 
revenues for the existing and each proposed rate schedule, including a 
separate aggregation of any revenues from sources not covered by the 
rate schedule according to general classifications of such revenues; and
    (iii) Brief explanations of how sales and revenue estimates are 
prepared and explanations of any changes in sales or revenues during the 
last five years of the historic period.
    (2) Statement B--Power Resources. Statement B must contain a list of 
the capacity and energy resources for the last five years of the 
historic period and for the rate test period, used to support the sales 
and revenues figures contained in Statement A. The statement should 
identify resources according to the powerplant and any purchase or 
exchange agreement.
    (3) Statement C--Capitalized investments or costs. (i) Statement C 
must account for all capitalized investments to be repaid from power 
revenues.
    (ii) The statement shall include a listing, by year, of the 
following:
    (A) All initial investments and additions to plant, including 
interest during construction, that produced revenue during the historic 
period or are expected to produce revenue during the rate test period;

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    (B) Capitalized deferred expenses; and
    (C) Replacements made during the historic period and replacements 
projected to be made during the balance of the repayment period.
    (iii) For each such investment, the statement shall specify:
    (A) Whether the investment is an initial investment, an addition, a 
replacement, or a capitalized deferred annual expense;
    (B) The date the investment was made;
    (C) The year in which repayment is due to be completed;
    (D) Whether the investment was financed through the issuance of 
revenue bonds, the appropriate interest rate, and the terms and 
conditions for such bonds; and
    (E) The authority or administrative procedure used for the adoption 
of such interest rate.
    (iv) If available, the amount repaid on each investment to date must 
be stated, except that if repayment on individual investments is not 
recorded, the amount repaid to date on each group of investments having 
common interest rates should be stated.
    (v) For each year, the sum of unpaid individual investments or the 
unpaid portion of interest groups shown above must equal the unamortized 
investment shown in the power repayment study for that year.
    (vi) The statement must describe the methods used to forecast 
replacements and the price level used to estimate replacement costs.
    (4) Statement D--Interest Expenses; Repayment of Investments and 
Debt Capital. (i) For each capitalized investment and cost listed in 
Statement C, Statement D must describe, by interest group:
    (A) The total unpaid balance outstanding at the end of the historic 
period;
    (B) Payments made on principal and interest during each of the last 
five years of the historic period; and
    (C) Annual payments expected to be made through the cost evaluation 
period.
    (ii) The statement must describe how the interest expense was 
determined for each type of investment and include examples of such 
computations.
    (5) Statement E--Operation, Maintenance and Other Annual Expenses. 
Statement E must contain, for the last five years of the historic period 
and for the rate test period, as appropriate, a tabulation of actual and 
projected operation and maintenance, administrative and general, 
purchased power, wheeling, and any other expenses, other than interest. 
Statement E must:
    (i) List expenses for each individual source, if purchased power and 
other similar expenses are derived from more than one source;
    (ii) Explain any significant deviations from trends in expenses or 
any extraordinary expenses; and
    (iii) Explain the price level used for estimating expenses.
    (6) Statement F--Cost Allocations. (i) Statement F must contain, for 
each multiple-purpose reservoir project, unit, division, or system, a 
table or other summary showing total investment costs, the total annual 
operation and maintenance costs, and the allocation of all such costs 
among the various authorized purposes.
    (ii) The statement must show the amount of power costs suballocated 
to irrigation functions, any changes from previous allocations, and the 
procedure used in allocating such costs. Currently valid allocations 
previously submitted to the Commission need not be furnished, if 
referenced.