7810.8670 RATE BASE SCHEDULES.
The interim rate exhibits must include a schedule showing the development of the proposed jurisdictional rate base for interim rates that has incorporated the applicable rate base adjustments or components allowed or required by the commission in the telephone company's most recent general rate change proceedings.
An accompanying written explanation must cite each rate base issue determined by the commission in the most recent general rate change proceeding, where it appears in the commission's order, and the adjustment the telephone company has made for the issues cited from the commission order. If an adjustment is not made for an issue, the explanation must state the reason why an adjustment is not required.
Comparison schedule and explanation.
A schedule comparing the following amounts must be included:
the rate base approved by the commission in the telephone company's most recent general rate change proceeding;
the unadjusted rate base for the most recent fiscal year for which actual data are available before the test year; and
the proposed test year rate base for interim rates.
The company shall explain significant changes in dollar amounts for each comparison.