OAR 860-030-0075
Accounting
(1)
The energy utility shall pass on to all of its customers the commercial energy audit program costs reasonably incurred pursuant to ORS 469.860 (Definitions for ORS 469.860 to 469.900) to 469.900 (Duty of commission to avoid conflict with federal requirements), by accounting for the costs not recovered from the commercial building customer as an allowable revenue deduction and by including where applicable the unamortized balance of the accumulated deferred debits associated with commercial energy audit program costs in the rate base for rate-making purposes.(2)
The energy utility shall keep books and accounts to permit the Commission to readily identify all costs incurred in connection with the commercial energy audit program.(3)
All costs incurred by an energy utility pursuant to Oregon Laws 1981, Chapter 708, shall be placed in a deferred debit account until such time as the Commission issues an order including an appropriate amount of costs in rates.(4)
After the authorized amount of costs is included in rates, deferred debit accounting shall not be used to recover additional costs unless the energy utility demonstrates the present level of recovery of costs is inadequate.(5)
The costs accumulated in the deferred debit account may be disposed of by being included in rates by a tracking procedure or by being included in rates upon the issuance of an order by the Commission.
Source:
Rule 860-030-0075 — Accounting, https://secure.sos.state.or.us/oard/view.action?ruleNumber=860-030-0075.