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Service List

Agendas:
July 2, 2024, Agenda of Commission Meeting


Minutes:

• 06/21/24 - NorthWestern Energy's Letter of Transmittal
  • Volume 1 Contents
  • Notice of Proposed Changes of Rates and Charges
  • Attestation by the Authorized Accounting Agent
  • Report of Tariff Schedule Change
  • Clean Tariff Pages
    • Redlined Tariff Pages
  • Comparison of Sales, Services, and Revenues
  • Statement A ‐ Balance Sheet
  • Statement B ‐ Income Statement
  • Statement C ‐ Retained Earnings
  • Statement D ‐ Cost of Plant
    • Schedule D‐1 ‐ Detailed Plant Accounts
    • Schedule D‐2 ‐ Plant Addition and Retirement for Test Period
    • Schedule D‐3 ‐ Working Papers Showing Plant Accounts on Average Basis for Test Period
    • Schedule D‐4 ‐ Plant Account Working Papers for Previous Years
    • Schedule D‐5 ‐ Working Papers on Capitalizing Interest and Other Overheads During Construction
    • Schedule D‐6 ‐ Changes in Intangible Plant Working Papers
    • Schedule D‐7 ‐ Working Papers on Plant in Service Not Used and Useful
    • Schedule D‐8 ‐ Property Records Working Papers
    • Schedule D‐9 ‐ Working Papers for Plant Acquired for Which Regulatory Approval Has Not Been Obtained
  • Statement E ‐ Accumulated Depreciation
    • Schedule E‐1 ‐ Working Papers on Recorded Changes to Accumulated Depreciation
    • Schedule E‐2 ‐ Working Papers on Depreciation and Amortization Method
    • Schedule E‐3 ‐ Working Papers on Allocation of Overall Accounts
  • Statement F ‐ Working Capital
    • Schedule F‐1 ‐ Monthly Balances for Materials, Supplies, Fuel Stocks and Prepayments
    • Schedule F‐2 ‐ Monthly Balances for Two Years Immediately Preceding Test Year
    • Schedule F‐3 ‐ Data Used in Computing Working Capital
  • Statement G ‐ Rate of Return, Debt Capital, Preferred Stock Capital, Common Stock Capital
    • Schedule G‐1 ‐ Stock Dividends, Stock Splits or Changes in Par or Stated Value
    • Schedule G‐2 ‐ Common Stock Information
    • Schedule G‐3 ‐ Reacquisition of Bonds or Preferred Stock
    • Schedule G‐4 ‐ Earnings Per Share for Claimed Rate of Return
  • Statement H ‐ Operating and Maintenance Expenses
    • Schedule H‐1 ‐ Adjustments to Operating and Maintenance Expenses
    • Schedule H‐2 ‐ Cost of Purchased Gas
    • Schedule H‐3 ‐ Working Papers for Listed Expense Accounts
    • Schedule H‐3a ‐ List of All Claimed Advertising Expenses
    • Schedule H‐4 ‐ Working Papers for Interdepartmental Transactions
    • Schedule H‐5 ‐ Labor, Payroll Taxes and 401K Adjustment
    • Schedule H‐6 ‐ Carrying Charges Adjustment
    • Schedule H‐7 ‐ Bad Debt Adjustment
    • Schedule H‐8 ‐ Aircraft Adjustment
    • Schedule H‐9 ‐ Rate Case Expense
    • Schedule H‐10 ‐ Incentive Adjustments
    • Schedule H‐11 ‐ Claims Adjustment
    • Schedule H‐12 ‐ Interest Synchronization
    • Schedule H‐13 ‐ Non‐Sufficient Funds Adjustment (Submitted 06/24/24)
    • Schedule H‐14 ‐ Postage Adjustment (Submitted 06/24/24)
  • Statement I ‐ Operating Revenues
    • Schedule I‐1‐ Revenue Adjustments
  • Statement J ‐ Depreciation Expense
    • Schedule J‐1 ‐ Expense Charged other than Prescribed Depreciation
  • Statement K ‐ Income Taxes
    • Schedule K‐1 ‐ Working Papers for Federal Income Taxes
    • Schedule K‐2 ‐ Differences in Book and Tax Depreciation
    • Schedule K‐3 ‐ Working Papers for Consolidated Federal Income Tax
    • Schedule K‐4 ‐ Working Papers for An Allowance for Current Tax Greater Than Tax Calculated at Consolidated Rate
    • Schedule K‐5 ‐ Working Papers for Claimed Allowances for State Income Taxes
  • Statement L ‐ Other Taxes
    • Schedule L‐1 ‐ Working Papers for Adjusted Taxes
  • Statement M ‐ Overall Cost of Service
    • Schedule M‐1 ‐ Overall Cost of Service ‐ Adjustments to Book Figures
  • Statement N ‐ Allocated Cost of Service (Per Books & Adjusted)
  • Statement O ‐ Comparison of Cost of Service
    • Schedule O‐1 ‐ Calculation of Present and Proposed Rates
  • Statement P ‐ Fuel Cost Adjustment Factor
    • Statement P ‐ Fuel Cost Adjustment Factor Confidential (not available to the public)
  • Statement Q ‐ Description of Utility Operations
  • Statement R ‐ Purchases from Affiliated Companies
  • Testimony
    • Brian B. Bird Direct Testimony
    • Emilie T. Ng Direct Testimony
    • Adrien M. McKenzie, CFA, Direct Testimony
      • Exhibit AAM-1 – Qualifications of Adrien M. McKenzie
      • Exhibit AAM-2 – Summary of Results
      • Exhibit AAM-3 – Regulatory Mechanisms
      • Exhibit AAM-4 – Capital Structure
      • Exhibit AAM-5 – DCF Model – Gas Group
      • Exhibit AAM-6 – BR + SV Growth Rate
      • Exhibit AAM-7 – CAPM
      • Exhibit AAM-8 – Empirical CAPM
      • Exhibit AAM-9 – Utility Risk Premium
      • Exhibit AAM-10 – Expected Earnings Approach
      • Exhibit AAM-11 – DCF Model – Non-Utility Group
    • Jeffrey B. Berzina Direct Testimony
      • Exhibit JBB-1 – Work Papers for Statements D & E Normalizing Adjustments
      • Exhibit JBB-2 – Jurisdictional Allocation of Shared Administrative Costs
      • Exhibit JBB-3 – Electric and Gas Allocation of Shared Administrative Costs
    • Aaron J. Borkman Direct Testimony
    • John J. Spanos Direct Testimony
      • Appendix A – John Spanos Depreciation Experience
      • List of Cases in Which John J. Spanos Submitted Testimony
      • NorthWestern Energy 2022 Depreciation Study
    • Jeffrey J. Decker Direct Testimony
      • Exhibit JJD-1 – South Dakota Heating Degree Days
      • Exhibit JJD-2 – Management Fee Calculation Confidential (Not Available to the Public)
      • Exhibit JJD-3 – Contract with Deviation Revenue Confidential (Not Available to the Public)
      • Exhibit JJD-4 – Rate 87 Milbank Demand Rate Confidential (Not Available to the Public)
      • Exhibit JJD-5 – Released Capacity Surcharge Confidential (Not Available to the Public)
    • Bradley S. Wenande Direct Testimony