Section 53.1. Paper, alterations and reproductions

Section 53.2. Looseleaf form

Section 53.3. Changes and additions

Section 53.4. Bound form

Section 53.5. Name changes

Section 53.6. Separate tariffs

Section 53.7. Numbering and designation

Section 53.8. Page identification

Section 53.9. Index of tariffs

Section 53.10. Letter of transmittal

Section 53.21. Title page

Section 53.22. List of modifications

Section 53.23. Table of contents

Section 53.24. Index of communities served

Section 53.25. Standard rules and regulations

Section 53.26. Schedule of rates

Section 53.31. Requirement of notice

Section 53.41. File of tariffs

Section 53.42. Notice of the public file

Section 53.43. Maintenance and availability of the public file

Section 53.44. Notice in an agency not operated by a public utility

Section 53.45. Notice of new tariffs and tariff changes

Section 53.51. General

Section 53.52. Applicability; public utilities other than canal, turnpike, tunnel, bridge and wharf companies

Section 53.53. Information to be furnished with proposed general rate increase filings in excess of $1 million

Exhibit A.

Exhibit B. I. VALUATION

Exhibit C.

Exhibit D. WATER AND WASTEWATER UTILITIES I. STATEMENT OF INCOME 1. Provide comparative operating statements for the historic test year and the immediately preceding 12 months showing increases and decreases between the two periods. These statements should supply detailed explanation of the causes of the major (greater than 15%) variances between the historic test year and preceding year by detailed account number. Limit the explanation to differences of $10,000 or greater. 2. Prepare an income statement for the various time frames of the rate proceeding including: Col. 1—Book recorded income statement for the test year. 2—Adjustments to book recorded income statement to annualize and normalize under present rates. 3—Income statement under present rates after adjustments in Col. 2. 4—Adjustments to Col. 3 for revenue increase requested. 5—Income statement under proposed rates. 3. If a company has separate operating divisions, an income statement must be shown for each division, plus an income statement for the company as a whole. 4. Provide operating income claims under: a. Present rates. b. Pro forma present rates (annualized & normalized). c. Proposed rates (annualized & normalized). 5. Provide rate of return on original cost under: a. Present rates. b. Pro forma present rates. c. Proposed rates. II. OPERATING REVENUES

Section 53.54. Small water and wastewater utilities

Section 53.55. Applicability; canal, turnpike, tunnel, bridge and wharf companies

Section 53.56. Supporting data for future test year

Section 53.57. Definitions

Section 53.58. Offering of competitive services

Section 53.59. Cost support requirements and effective filing dates for tariff filings of noncompetitive services

Section 53.60. Supporting documentation for promotional offerings, joint or bundled service packages, and toll services

Section 53.61. Purpose

Section 53.62. Additional information to be filed by gas utilities with gross annual intrastate operating revenues in excess of $40 million seeking a change in base rates

Section 53.63. Categories of gas utilities

Section 53.64. Filing requirements for natural gas distributors with gross intrastate annual operating revenues in excess of $40 million

Section 53.65. Special provisions relating to natural gas distributors with gross intrastate annual operating revenues in excess of $40 million with affiliated interests

Section 53.66. Filing requirements for small gas utilities

Section 53.67. [Reserved]

Section 53.68. Notice requirements

Section 53.69. Fixed rate option

Section 53.71. Previous rates and posting of supplement

Section 53.72. Suspension of part of a tariff

Section 53.73. Waiver of number of supplements rule

Section 53.74. Vacation of suspension

Section 53.81. Advance payments

Section 53.82. Deposits

Section 53.83. [Reserved]

Section 53.84. Penalties and discounts

Section 53.91. Evidence of concurrence

Section 53.92. Size and number of forms

Section 53.93. Serial designation

Section 53.94. Posting of tariffs

Section 53.95. Revocation

Section 53.96. Power of attorney form

Section 53.97. Concurrence form

Section 53.101. Statutory notice

Section 53.102. Exception to requirement for statutory notice

Section 53.103. Concurrently furnished information

Appendix I. [Reserved]

Appendix II. [Reserved]