OAR 860-034-0397
Use of Deferred Accounting by Small Telecommunications Utilities


(1)

Definitions: As used in this rule:

(a)

“Amortization” means the inclusion in rates of an amount which has been deferred under ORS 759.200 (Inclusion of amortizations in rates) and is designed to eliminate, over time, the balance in an authorized deferred account. Amortization excludes the normal positive and negative fluctuations in a balancing account; and

(b)

“Deferred accounting” means recording an amount, as allowed by ORS 759.200 (Inclusion of amortizations in rates), in a balance sheet account for later reflection in rates.

(2)

Expiration: Any authorization to use a deferred account shall expire 12 months from the date the deferral is authorized to begin. If a deferral under ORS 759.200 (Inclusion of amortizations in rates) is reauthorized, the reauthorization shall expire 12 months from the date the reauthorization becomes effective.

(3)

Contents of Application: Application for deferred accounting, by a small telecommunications utility or a customer, shall include:

(a)

A description of the small telecommunications utility expense or revenue for which deferred accounting is requested;

(b)

The reason(s) deferred accounting is being requested and a reference to the section(s) of ORS 759.200 (Inclusion of amortizations in rates) under which deferral may be authorized;

(c)

The account proposed for recording of the amounts to be deferred and the account which would be used for recording the amounts in the absence of approval of deferred accounting;

(d)

An estimate of the amounts to be recorded in the deferred account for the 12-month period after the application; and

(e)

A copy of the notice of application for deferred accounting and list of persons served with the notice.

(4)

Reauthorization: Application for reauthorization to use a deferred account shall be made not more than 60 days before the expiration of the previous authorization for the deferral. Application for reauthorization shall include the requirements in subsections (3)(a) through (3)(e) of this rule and the following information:

(a)

A description and explanation of the entries in the deferred account to the date of the application for reauthorization; and

(b)

The reason(s) for continuation of deferred accounting.

(5)

Exceptions: Authorization under ORS 759.200 (Inclusion of amortizations in rates) to use a deferred account is necessary only to add amounts to an account, not to retain an existing account balance and not to amortize amounts which have been entered in an account under an authorization by the Commission. Interest, once authorized to accrue on unamortized balances in an account, may be added to the account without further authorization by the Commission, even though authorization to add other amounts to an account has expired.

(6)

Notice of Application: The applicant shall serve a notice of application upon all persons who were parties in the small telecommunications utility’s last general rate case. If the applicant is other than a small telecommunications utility, the applicant shall serve a copy of the application upon the affected utility. A notice of application shall include:

(a)

A statement that the applicant has applied to the Commission for authorization to use deferred accounting, or for an order requiring that deferred accounting be used by a small telecommunications utility;

(b)

A description of the utility expense or revenue for which deferred accounting is requested;

(c)

The way an interested person can obtain a copy of the application;

(d)

A statement that any person may submit to the Commission written comment on the application by the date in the notice, which may be no sooner than 25 days from the date of the application; and

(e)

A statement that the granting of the application will not authorize a change in rates, but will permit the Commission to consider allowing such deferred amounts in rates in a subsequent proceeding.

(7)

Public Meetings: Unless otherwise ordered by the Commission, applications for use of deferred accounting will be considered at the Commission’s Public Meetings.

(8)

Reply Comments: Within ten days after the due date for comments on the application from interested persons, the applicant, and the small telecommunications utility if the utility is not the applicant, reply comments may be filed with the Commission and served on persons who filed the initial comments on the application.

(9)

Amortization: Amortization in rates of a deferred amount shall only be allowed in a rate proceeding, whether initiated by the small telecommunications utility or another party. The Commission may authorize amortization of such amounts only for utility expenses or revenues for which the Commission previously has authorized deferred accounting. Upon request for amortization of a deferred account, the small telecommunications utility shall provide the Commission with its financial results for a 12-month period or for multiple 12-month periods to allow the Commission to perform an earnings review. The period selected for the earnings review will encompass all or part of the period when the deferral took place or must be reasonably representative of the deferral period. Unless authorized by the Commission to do otherwise:

(a)

A small telecommunications utility shall request that amortizations of deferred accounts commence no later than one year from the date that deferrals cease for that particular account; and

(b)

In the case of ongoing balancing accounts, the small telecommunications utility shall request amortization at least annually, unless amortization of the balancing account is then in effect.

Source: Rule 860-034-0397 — Use of Deferred Accounting by Small Telecommunications Utilities, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=860-034-0397.

860‑034‑0010
Scope of the Rules
860‑034‑0015
Through Service
860‑034‑0020
Definitions for OAR 860-034-0030 through 860-034-0290
860‑034‑0030
Applications for Service from a Small Telecommunications Utility
860‑034‑0040
Information for Utility Customers and Applicants
860‑034‑0050
Multilingual Notices
860‑034‑0060
Dispute Resolution
860‑034‑0070
Designation of Third Party to Receive Notices
860‑034‑0080
Restrictions on Entering a Customer Residence
860‑034‑0090
Interruption of Utility Service
860‑034‑0095
Annual Fees Payable to the Commission by a Small Telecommunications Utility
860‑034‑0097
Estimated Annual Fees Payable to the Commission
860‑034‑0100
Temporary Utility Service
860‑034‑0110
Due and Payable Period
860‑034‑0120
Late-Payment Charge
860‑034‑0130
Adjustment of Utility Bills
860‑034‑0140
Establishing Credit for Residential Utility Service
860‑034‑0150
Payment Arrangements for Deposit and Installation Charges for Residential Utility Service
860‑034‑0160
Interest on Deposits for Residential and Nonresidential Utility Service
860‑034‑0170
Refund of Deposits for Residential and Nonresidential Utility Service
860‑034‑0180
Grounds for Disconnecting Utility Service
860‑034‑0190
Voluntary Disconnection of Utility Service
860‑034‑0200
Emergency Disconnection of Utility Service
860‑034‑0210
Disconnection of Utility Service on Weekends and Holidays
860‑034‑0220
Accounts Not Related to Residential Utility Service
860‑034‑0230
Reconnection Fee for Utility Service
860‑034‑0240
Transfer Billings
860‑034‑0250
Refusal of Utility Service
860‑034‑0260
Disconnection Procedures for Commercial and Residential Utility Customers
860‑034‑0270
Emergency Medical Certificate for Residential Utility Service
860‑034‑0275
Termination of Local Exchange Residential Service for Telecommunications Customers at Significant Risk
860‑034‑0276
Time Payment Agreements for Small Telecommunications Utilities
860‑034‑0280
Telephone Solicitation Notices by Small Telecommunications Utilities
860‑034‑0290
Customer Notification and Information Delivery Services for Small Telecommunications Utilities
860‑034‑0300
Tariffs of Small Telecommunications Utilities
860‑034‑0310
Announcement of Rate Increases by Small Telecommunications Utilities
860‑034‑0320
Notice to Interested Persons of Tariffs Filed Under ORS 759.175 by Small Telecommunications Utilities
860‑034‑0325
Requests to Abandon, Exempt from Regulation, or Price-List Regulated Telecommunications Services
860‑034‑0330
Relating to City Privilege Taxes, Fees, and Other Assessments Imposed Upon a Small Telecommunications Utility or Type 2 Cooperative
860‑034‑0340
Relating to Local Government Fees, Taxes, and Other Assessments Imposed Upon a Small Telecommunications Utility or Type 2 Cooperative
860‑034‑0350
Forced Conversion of Communication Facilities for Small Telecommunications Utilities and Type 2 Cooperatives
860‑034‑0380
Maintenance of Plant and Equipment by Small Telecommunications Utilities
860‑034‑0390
Retail Telecommunications Service Standards for Small Telecommunications Utilities
860‑034‑0392
Accounting for Directors’ Fees by Small Telecommunications Utilities
860‑034‑0393
Uniform System of Accounts for Small Telecommunications Utilities
860‑034‑0394
Allocation of Costs by Small Telecommunications Utilities
860‑034‑0395
Annual Report Requirements for Small Telecommunications Utilities
860‑034‑0396
Reporting of Affiliated Transactions by Small Telecommunications Utilities
860‑034‑0397
Use of Deferred Accounting by Small Telecommunications Utilities
860‑034‑0400
Maps and Records of Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0420
Location of Underground Facilities
860‑034‑0430
Construction, Safety, and Reporting Standards for Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0440
Applicability and Formal Requirements for Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0450
Applications for Approval of Contracts to Avoid or Eliminate Duplicate Utility Service for Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0460
Applications for Approval of Amendments to Contracts to Avoid or Eliminate Duplicate Utility Service for Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0470
Applications for Allocation of Exclusively Served Territory by Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0480
Applications for Allocation of Unserved Territory for Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0490
Applications to Transfer Rights to Allocated Territory for Small Telecommunications Utilities and Telecommunications Cooperatives
860‑034‑0495
Application by an Unserved Person for Service from a Small Telecommunications Utility
860‑034‑0505
Attachments to Poles and Conduits Owned by Public, Telecommunications, and Consumer-Owned Utilities
860‑034‑0580
Preservation and Destruction of Records for Small Telecommunications Utilities and Type 2 Cooperatives
860‑034‑0600
Definitions for Depreciation Guidelines for Small Telecommunications Utilities and Type 2 Cooperatives
860‑034‑0610
Revision of Depreciation Guidelines
860‑034‑0620
Filing Deadlines for a Request for an Exception by a Small Telecommunications Utility or Type 2 Cooperatives
860‑034‑0630
Information to be Included With a Request for an Exception Filed Under OAR 860-034-0620
860‑034‑0640
Review by Staff of a Request for an Exception Filed Under OAR 860-034-0620
860‑034‑0650
Petition to Open Depreciation Docket
860‑034‑0660
Review Procedure and Schedule for a Request for an Exception Filed Under OAR 860-034-0650
860‑034‑0670
Extension of Time for a Request for an Exception
860‑034‑0710
Extension of Time for a Request for an Exception Filed Under OAR 860-034-0650
860‑034‑0720
Announcement of Rate Increases for Joint Rates or Rates Charged for Through Services by Type 2 Cooperatives
860‑034‑0725
Telephone Solicitation Notices by Telecommunications Cooperatives
860‑034‑0730
Uniform System of Accounts for Type 2 Cooperatives
860‑034‑0740
Allocation of Costs by Type 2 Cooperatives
860‑034‑0750
Annual Report Requirements for Type 2 Cooperatives
Last Updated

Jun. 8, 2021

Rule 860-034-0397’s source at or​.us