TITLE economic-regulation

Part II. Public Utility Commission of Texas

Chapter 23. Substantive Rules

Subchapter C. Rates

16 TAC §23.23

The Public Utility Commission of Texas adopts the repeal of §23.23 relating to Rate Design with no changes to the proposed text as published in the December 25, 1998 Texas Register (23 TexReg 12978). The repeal is necessary to avoid duplicative rule sections. The commission has adopted new §§25.234 relating to Rate Design, 25.235 relating to Fuel Costs-General, 25.236 relating to Recovery of Fuel Costs, 25.237 relating to Fuel Factors, and 25.238 relating to Purchased Power Cost Recovery Factors to replace §23.23 for electric service providers. The commission has adopted §26.205 relating to Rates for Intrastate Access Services to replace §23.23 for telecommunications service providers. This repeal is adopted under Project Number 17709.

The commission received no comments on the proposed repeal.

This repeal is adopted under the Public Utility Regulatory Act, Texas Utilities Code Annotated §14.002 (Vernon 1998) (PURA) which provides the commission with the authority to make and enforce rules reasonably required in the exercise of its powers and jurisdiction.

Cross Index to Statutes: Public Utility Regulatory Act §14.002.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on June 15, 1999.

TRD-9903557

Rhonda Dempsey

Rules Coordinator

Public Utility Commission of Texas

Effective date: July 5, 1999

Proposal publication date: December 25, 1998

For further information, please call: (512) 936-7308


Chapter 25. Substantive Rules Applicable to Electric Service Providers

Subchapter J. Costs, Rates and Tariffs

16 TAC §§25.234-25.238

The Public Utility Commission of Texas (commission) adopts new §§25.234 relating to Rate Design; 25.235 relating to Fuel Costs - General; 25.236 relating to Recovery of Fuel Costs; 25.237 relating to Fuel Factors; and 25.238 relating to Purchased Power Cost Recovery Factors, with changes to the proposed text as published in the December 25, 1998, Texas Register (23 TexReg 12980). These sections are adopted in Project Number 19865. The new sections replace §23.23 of this title (relating to Rate Design) as it pertains to electric service providers, update the rule, and facilitate future amendments. The new sections allow utilities to recover fuel and purchased power costs through tariffs and a fuel cost factor approved by the commission. The new sections will also provide utilities with an incentive to increase off- system sales, in order to lower overall system costs.

The Appropriations Act of 1997, HB 1, Article IX, Section 167 (Section 167) requires that each state agency review and consider for readoption each rule adopted by that agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure Act). The commission finds that the reason for adopting the rule continues to exist.

The public benefit anticipated as a result of enforcing these sections will be the adoption of rates that are not unreasonably preferential, prejudicial, or discriminatory, and allow the utilities to recover reasonable fuel and purchased power costs in an efficient and timely manner. Also, §25.236 should increase off-system sales and therefore benefit the public from a decrease in overall unit fuel costs.

The commission received comments and/or reply comments on the proposed sections from the following parties: Texas Utilities Electric Company ("TU"), Houston Lighting & Power ("HL&P"), Entergy Gulf States, Inc. ("EGS"), Central and South West Corporation ("CSW"), El Paso Electric Company ("EPEC"), Southwestern Public Service Company ("SPS"), Texas Industrial Energy Consumers ("TIEC"), South Texas Electric Cooperative ("STEC"), Texas Electric Cooperatives, Inc. ("TEC"), and Office of Public Utility Counsel ("OPUC"). The commission solicited comments on the text of the proposed sections and on specific questions concerning the rules, which are summarized below.

A public hearing was held on March 9, 1999, at the commission offices under Texas Government Code §2001.029. TU, HL&P, EGS, CSW, and EPEC attended the hearing. TU commented that §25.235(b)(2)(A)(v) requires the notice of fuel proceedings to contain a Control Number to the proceeding before a Control Number is assigned by the commission. The commission agrees with TU and has deleted that language from the rule.

The first three questions published in the Texas Register were all related to the sharing of margins from off-system energy sales.

(1) Should the commission permit utilities to retain a share of the margins from off- system energy sales? If so, what is the appropriate share for retention by utility shareholders? (2) In determining the utilities' incentive to make off-system sales, should the utilities only be allowed to retain a share of the margins over and above a three-year historical average? (3) Should the commission place conditions on the eligibility of a utility to retain a share of the margins from off-system energy sales? If so, what conditions are appropriate?

OPC and TIEC filed the only comments opposing the sharing of margins from off-system energy sales. OPC urged the commission to reject the proposal for sharing of off-system sales margins between ratepayers and electric utility shareholders. OPC argued that: (1) electric utilities currently have an appropriate incentive to make off-system sales to increase efficiency and reduce unit costs; (2) ratepayers bear all risks with making off-system sales; (3) shareholders bear none of the costs of making off-system sales; (4) the proposed sharing mechanism increases incentive to "game" the system; (5) the proposed sharing mechanism does not act as a true incentive; and (6) no proof exists that an additional incentive is needed or warranted. TIEC opposed rewarding electric utilities for fulfilling their obligation to serve.

All utilities filing comments supported the sharing of margins from off-system sales. Generally all favored greater retention of margins by shareholders. SPS and STEC proposed retention rates that depended on the utility's standing in the wholesale power market. HL&P, TU, and STEC proposed allocation schemes that would reduce stranded costs.

CSW noted that the current regulatory framework provides few incentives for utilities to participate in the off-system sales markets. Increasing the incentives will increase the possibility for off-system sales and compensate for uncertainties and risks that were not part of past markets. CSW also argued that permitting utilities to retain larger shares of margins allows the utilities to recover some of the costs necessary for the trading and sales organizations to obtain the additional sales. CSW noted that other jurisdictions share margins as high as 50%.

EGS and EPEC commented that the proposed 10% share is too small, and that a 50-50 sharing of margins is more equitable. EPEC further argued that the potential rewards do not outweigh the potential risks of total immersion in the wholesale market.

HL&P suggested to expand the proposed rule to include shared margins on purchases. HL&P argued that such a sharing arrangement would align the interests of ratepayers and shareholders by encouraging the utility to: (1) improve its position to make off-system sales; (2) look for increased opportunities for savings from wholesale sales and purchases; and (3) negotiate to maximize margins.

HL&P urged the commission to adopt a sharing allocation proposed in the commission's Staff Report in Docket Number 17555, Investigation into the Competitiveness of the Wholesale Market. HL&P proposed to share margins 25% to ratepayers, 25% to shareholders, and 50% to reduce stranded costs. TU also supported this sharing allocation.

SPS argued that a minimum of 25% of margins should be retained by shareholders with higher proportions being retained by utilities with lower costs. SPS offered four reasons for the commission to implement margin sharing for off-system sales: (1) competitive wholesale markets require increasingly greater effort and creativity; (2) the competitive wholesale market will require higher incentives to compensate for risk than in the past; (3) SPS's wholesale non- firm sales generated on Texas gas support the Texas economy and should be encouraged; and (4) sharing margins would more appropriately reflect the equities of the situation and would provide an increased incentive to achieve even more wholesale non-firm sales.

STEC argued that the commission should provide a graduated sharing of margins from off- system sales. STEC suggested that the share of the margins should increase in proportion to the utility's participation in the short-term energy market. STEC argued that greater rewards for greater activity would help stimulate the wholesale market. STEC also suggested that utilities with stranded costs should be required to use the margins to write-down stranded costs.

The commission declines to require utilities to write-down stranded costs with their share of margins from off-system sales. However, the utilities may do so at their discretion.

The commission disagrees with the utilities' position that the sharing of margins should be 50%. The commission finds that the greater the percentage share of margins for retention by utility shareholders, the greater the possibility that the ratepayers' loss of margins will exceed the benefit from stimulating the wholesale market. The commission notes that a 10% share of the margins by utilities should stimulate the wholesale market, without risking the ratepayers' existing benefit from off-system energy sales. The commission is also concerned that the greater the percentage share of margins, the greater the possibility that the utilities will inappropriately game the system.

The second question posed by the commission asked whether the commission should permit sharing of margins for sales over some historical average. While opposing margin sharing, in the event that margin sharing is allowed, OPC argued that the proposed criteria are not specific enough to be consistently applied. Furthermore, OPC argued that any margin sharing should be applied only to off-system sales above a historic level. Finally, OPC argued that a transition provision should be included to flow through all margins to ratepayers and not to permit shareholders to share margins until after a review of the utility's base rates. OPC noted that the current rule has a similar transition mechanism.

In response to Question Number 2, all the utilities opposed the establishment of a historical threshold before margin could be shared. Although not stated in the question, some utilities also voiced opposition to the imposition of a moving three-year average.

CSW stated that while a three-year historical average may be an appropriate benchmark in certain cases, it should not be included in the rule for all utilities. CSW argued against the three- year average being a rolling average.

EGS, EPEC, HL&P, SPS, TU, and STEC argued that the level of shared margins should not be limited to those margins above some historical amount. SPS argued that such a baseline would place a time limit on sharing margins. As sales increase, the utilities' three-year average baseline would increase. Ultimately, the utility would be unable to make additional sales above the average, thereby ending the sharing of margins. TU argued that declining market prices and shrinking reserve capacity to make sales may result in no incremental sales to exceed the historical average. STEC argued that the imposition of a three-year baseline would penalize utilities that have been aggressive making off-system sales and reward those utilities that have participated the least.

The commission agrees with the utilities that it would not be appropriate to limit the sharing of margins to over and above a historical average.

The commission's third question asked for conditions that might be appropriately placed on utilities before permitting them to retain a share of off-system sales margins. Although opposing margin sharing, if the proposal is implemented, TIEC would agree with the first two conditions contained in the proposed rule. Additionally, TIEC argued that the third proposed condition for sharing off-system sales margins should be strengthened. TIEC proposed to change the condition from no detrimental transactions to all beneficial transactions. TIEC also argued that the commission should require utilities to remove all non-fuel costs from their eligible fuel expenses before permitting them to share margins from off-system sales. Finally, TIEC argued that any entitlement to retain a share of margins from off-system sales should be sunset at each fuel reconciliation, at which time the utility may demonstrate that it continues to meet the necessary conditions to share margins before the commission would permit continued sharing.

CSW did not find the proposed conditions governing a utilities' ability to retain a share of the margins from off-system sales appropriate. Specifically, CSW argued that the criterion that no off-system transactions were conducted "to the detriment of retail customers," is vague thereby leading to unreasonable multiple interpretations and arguments. CSW offered substitute language that incorporates an "overall financial benefits test" that recognizes that the utility should not be held accountable for certain activities, which may be beyond its control.

EPEC, TU, HL&P, and SPS also argued that the commission should not condition margin sharing on the vague standard that the utility conducts "no transactions to the detriment of its retail customers." HL&P argued that the commission should adopt a standard that concentrates on the aggregate efforts to engage in off-system transactions. SPS argued that a single transaction should not prohibit the sharing of margins. TU argued that the eligibility conditions to share margins are unnecessary, ambiguous, and add uncertainty to the incentives.

EGS argued that the only condition that should govern whether non-ERCOT utilities can share margins from off-system sales should be a utility's implementation of a non-discriminatory, open-access transmission tariff consistent with the FERC Order 888.

EPEC commented that the commission should not condition non-ERCOT utilities' opportunity to share margins upon their participation in a transmission region governed by an independent transmission system operator (ISO). EPEC argued that the absence of an independent transmission system operator does not justify excluding a utility from sharing margins from off-system sales.

SPS opposed the imposition of "artificial and over restrictive conditions" on the eligibility to share margins. SPS argued that such conditions would not serve the basic purpose of margin sharing, to provide an incentive to utilities to make off-system sales and thereby making the wholesale market robust. SPS questioned whether the requirement that a utility be a member of a transmission ISO in order to be eligible for sharing is evenhanded.

STEC did not oppose the proposed conditions to share in off-system margins. STEC urged the commission to adopt another condition that would tie the proportion of margins retained to the utility's level of participation in the short-term wholesale market.

The commission disagrees with the utilities about including conditions on the eligibility of a utility to retain a share of the margins. The commission notes that if the goal of margin sharing is to stimulate the wholesale market, then conditions which improve that goal should also be appropriate. The commission agrees to clarify §25.236(a)(8), so that a single transaction will not prohibit the sharing of margins.

(4) Should the commission delete §25.238(a)(3), which requires commission approval of purchased power contracts with unregulated entities, given wholesale market competition and the need for participants to have greater operational flexibility?

HL&P and CSW argued not to delete the section, but to amend it to allow commission approval rather than require commission approval. HL&P also requested clarification of the term "investor-owned electric distribution utility". EGSI and STEC argued to delete. TIEC argued that §25.238(a)(3) may no longer be necessary for short-term resources, however, because of the commission's integrated resource planning rules, the commission will still be required to approve purchase power contracts for long-term capacity resources.

The commission agrees with TIEC that because of the integrated planning rules, the commission should not delete §25.238(a)(3).

(5) Should the commission incorporate into these regulations language to address the proper handling of sulfur dioxide (SO2 ) allowances?

HL&P and TU argued that SO 2 allowances are properly recorded as non-fuel revenues and expenses and are base rate items, because they are related to investment in plant and related pollution control capital expenditures. TU also argued against SO 2 allowances as fuel because the FERC rejected that idea. CSW argued against language to specify a particular treatment for SO 2 allowances, because different utilities may require different mixes of base and eligible fuel treatment of expenses and revenues associated with SO 2 allowances. EPEC argued against SO 2 allowances as fuel because the allowance transactions are already scrutinized by FERC, the EPA, and through tax reporting. EPEC also argued that allowance handling is an accounting item that does not directly impact fuel rates or fuel factors. EGSI argued that SO 2 allowances are fuel-related and should be treated as eligible fuel expense. STEC also argued that the commission should incorporate language on SO2 allowances, because it may be appropriate to use the value of the utilities' SO 2 allowances to write down the value of any stranded costs.

The commission agrees with CSW that the commission should not incorporate such language at this time.

(6) Should the commission incorporate into these regulations language to address the proper handling of hedging gains and losses?

All parties stated that the commission should incorporate language to address the proper handling of hedging gains and losses. CSW, HL&P, TU, and EPEC stated that hedging gains and losses should be treated as eligible fuel. CSW argued that because of the current regulatory uncertainty with regard to the treatment of hedging gains and losses, utilities may be foregoing potentially beneficial hedging transactions. A significant disincentive will exist if the commission allocates hedging gains to customers and losses to shareholders. CSW also requested that the fuel rule should be modified to allow utilities to include the revenues, expenses, and transaction costs from financial derivative transactions resulting from utility hedging activities, such as exchange-traded futures, options, and swaps.

HL&P stated that the purpose of hedging activities is to reduce fuel and energy costs while minimizing risk by locking in margins on off-system transactions. Similar to margins on off- system transactions, hedging activities should be reviewed in the aggregate and as part of the actual costs of fuel and power. Currently, the use of financial instruments for hedging is unduly risky because the rule does not allow for reconciliation of costs associated with such financial transactions.

EGS stated that the marketplace for energy products has evolved such that sophisticated instruments for managing risk are now available. EGS is concerned that the current rule may result in an asymmetrical treatment of hedging gains and losses.

TU argued that unequal regulatory treatment, based upon the hindsight of whether there is a gain or a loss, and the uncertainty of regulatory treatment serves as a severe disincentive to engage in hedging transactions. In developing hedging language, the commission should use the accounting rules applicable to hedging transactions specified by Generally Accepted Accounting Principles and clearly state the applicable standards under which the reasonableness and recoverability of hedging costs will be judged.

EPEC stated that the costs associated with fuel-price hedging should be recovered through the fuel factor because such costs could be a critical part of a utility's fuel acquisition strategy and could displace other costs that would otherwise be flowed through the fuel factor. EPEC stated that to the extent that hedging practices reduce a utility's fuel costs, those saving should be flowed through to customers through the fuel factors, and shareholders should receive none of the benefits. To the extent that hedging causes a premium to be added to fuel costs, customers should likewise bear those increased costs through the fuel factor, except to the extent that any hedging activities are ultimately determined to be unreasonable in a fuel-reconciliation proceeding. Hedging costs determined to be unreasonable should be borne by shareholders.

The commission finds that it should not incorporate language addressing hedging gains and losses at this time, without further review. The commission is concerned about the appropriate sharing of the risk, between the ratepayer and the shareholder, of any hedging transactions. The commission is also concerned about any speculative financial hedging.

(7) How should the commission incorporate the following language into this rule?: "All utilities who must file fuel reconciliations shall also survey the next-day and within the day electricity markets. The survey shall be done every business day and include price and quantity. The within the day survey shall be done more than once as conditions merit. Utilities shall document this survey in electronic format. Parties may substitute information from an electronic exchange or bulletin board upon showing that such information is representative of the market. They shall also document in electronic format the existence or absence of market opportunities by comparing the survey information with the appropriate expected incremental or decremental generation cost. All utilities who conduct a market survey shall file the results monthly in electronic format and with their fuel reconciliations. Utilities who do not have contractual or other authority to engage in the purchase and sale of electricity in the wholesale market would be exempt from this requirement."

SPS and TU argued against incorporation because of the cost of implementation. TU also argued that no meaningful comparisons can be made from such data. CSW requested that the language have further clarification through workshops and public hearings. CSW and HL&P argued that different utilities operate differently and should be reviewed on a case by case basis. EPEC also argued for the language to be utility specific. EGSI offered to provide such data only on a monthly basis. STEC and TIEC argued to include the language, and TIEC requested access to all parties.

The commission agrees with some of the parties, who have commented on the difficulty of implementing such language. Therefore the commission adopts §25.236(c)(6), and limits some of the requirements from the proposed language.

Sections 25.235(b), 25.235(b)(1) - Notice

CSW proposed that §25.235(b) be moved to the commission's procedural rules. The movement will place these provisions with other procedural sections. Also, the placement of notice in the procedural rules will allow notice language to read in a consistent manner and allow simultaneous modification with other notice provisions as the need arises.

The commission disagrees with CSW that §25.235(b) should be moved. Although the provision of notice is procedural, the commission believes that §25.235(b) is more appropriately placed at the beginning of the fuel proceeding section.

TIEC proposed to add to §25.235(b)(1) the requirement that a utility provide direct, individual notice and a copy of the filing to intervenors who participated in the utility's last fuel proceeding. This addition would allow the intervenor to evaluate an application for a fuel refund/surcharge or fuel factor change and have discussions with the utility before the 30-day period in which to request a hearing.

The commission agrees with TIEC that direct notice should be given to parties who participated in the electric utility's prior fuel reconciliation proceeding. The commission, however, does not agree with TIEC that the electric utility should be obligated to provide a copy of its filing. Upon the receipt of notice, the party can reach its own conclusions whether or not to request a copy of the filing from the electric utility.

Sections 25.236(a), 25.236(a)(1), 25.236(a)(2), 25.236(a)(5), 25.236(a)(6), 25.236(a)(7)(B), 25.236(a)(7)(C), 25.236(a)(8) - Eligible Fuel Expenses

HL&P recommended that language of §25.236(a) explicitly provide for the classification of all Account 565 expenses as eligible fuel expenses, except that expense as defined in §25.236(a)(5). Therefore, the amounts payable to others for the transmission of a utility's electricity over transmission facilities owned by others would be classified as eligible fuel expenses. TIEC on the other hand recommended that the proposed rule delete all Account 565 expenses from the definition of eligible fuel, because these expenses are related to transmission and not generation.

The commission clarified §25.236(a)(5) to reflect the commission's current position on Account 565 expenses.

In §25.236(a)(1), TU would like to exclude from eligible fuel maintenance and taxes on rail cars owned or leased by an electric utility unless such rail cars are used in connection with an internal delivery system in a mine-mouth operation. In which case, the maintenance expenses and taxes on such rail cars shall be included as eligible fuel expenses. The commission has recognized in previous TU rate and fuel reconciliation proceedings that expenses associated with internal delivery systems at mine-mouth operations are eligible expenses.

The commission concludes that TU's request to modify §25.236(a)(1) to permit recovery of railcar maintenance and taxes on internal delivery systems is not necessary, and to the extent that a utility seeks such recovery it can be addressed as a special circumstances.

CSW proposed §25.236(a)(2) to include brokerage fees in eligible fuel because it would improve fuel market activity.

The commission rejects CSW's suggestion that brokerage fees be recoverable as eligible fuel. The commission sets an electric utility's base rates to recover the salaries of its fuel staff and those rates also include the consulting fees paid by the utility when contracting for fuel. Permitting recovery of brokerage fees as eligible fuel would treat some fuel procurement expenses different than the rest.

EGS suggested that in §25.236(a)(5), which addresses Account 565, the following phrase should be added to the existing paragraph: "wheeling expenses paid to others may not be recovered for non-ERCOT utilities." TU also addressed this paragraph by proposing a change to make the commission's fuel rule consistent with its transmission rules. TU suggested the following addition, "For Account 565, the only eligible fuel expenses are the expenses properly recorded in the Account for the following: (1) payments to third parties for short-term transmission service; and (2) payments to third parties for planned transmission service only to the extent that such payments exceed the revenues received by the utility for planned transmission service provided for third parties."

The commission agrees with EGS. The commission partially agrees with the principles proposed by TU with regard to the expenses for short-term transmission service and has adopted appropriate language in §25.236(a)(5).

CSW supports the symmetry of expenses and revenues that is included in the proposed §25.236(a)(5) and §25.236(a)(7). If such symmetry was removed, then CSW would oppose the exclusion of expense without the exclusion of revenues.

The commission agrees with CSW that §25.236(a)(5) and §25.236(a)(7) should be symmetrical in their treatment of revenues and expenses. The commission believes that the language in §25.236(a)(5) and §25.236(a)(7) is symmetrical.

TIEC commented that the "special circumstances" provision of §25.236(a)(6), which would allow a utility to recover ineligible fuel expenses in the fuel factor, should be eliminated. The provision has allowed utilities to include costs that were only tangentially related to fuel, has undermined the justification for allowing the utility to earn more than a risk free return to the stockholders, is no longer appropriate as the State transitions to a fully competitive environment, and needs to be eliminated to be consistent with current commission policy. TIEC stated that if the commission did not want to eliminate the provision then it should explicitly state that the commission would not give advanced or pre-approval of expenses that occur outside the reconciliation period.

The commission rejects TIEC's argument that the "special circumstances" provision of §25.236(a)(6) should be deleted. The commission believes that there are circumstances that warrant deviation from the rules and that the public interest is served when electric utilities know that such relief is available.

Comments from EPEC, OPC, and TU were received concerning the revisions to §25.236(a)(7)(B) dealing with revenues from wheeling transactions. EPEC believed that the commission is premature to define what expenses should be allowed for recovery and what revenues might offset these expenses for wheeling transactions, when there is no independent system operator or regional transmission provider fully developed in EPEC's service area. Also EPEC's transmission rates are regulated and approved by the FERC. OPC recommended that the commission reject the rule change which excepts wheeling revenues for non-ERCOT utilities from reconcilable fuel because a portion of those revenues should be directed to Texas ratepayers who financially support the underlying assets which make the transaction possible irregardless of the fact that FERC sets the rate for non-ERCOT utilities. TU suggested that §25.236(a)(7)(B) needs to be narrowed to be consistent with the commission's transmission rules. Only revenues received from third parties for payments of losses associated with transmission transactions should serve as an offset to eligible fuel costs.

The commission adopts §25.236(a)(7)(E) in order to be consistent with the commission's transmission rules, as suggested by TU.

In order to reflect a consistent treatment for all wheeling revenues, EGS proposed several minor changes to §25.236(a)(7)(C) as follow: "Production-related revenues from off-system sales in their entirety, except as permitted in paragraph (8) of this subsection". CSW suggested the following changes to provide symmetry to the commission's rules: "...revenues from off- system energy sales in their entirety..."

The commission finds that these clarifications are unnecessary.

Section 25.236(b) - Reconciliation Period

CSW proposed to allow the reconciliation period to be extended beyond the 36-month period if the parties to the proceeding agree. This extension may allow for the review of expenses from a particular fuel purchase contract that extended beyond the 36-month period.

The commission sees no need to adopt special language to permit the consideration of fuel expenses beyond the 36-month reconciliation period. Such an exception could be requested on a case-by-case basis and, especially if agreed to by the parties, considered for final reconciliation.

Sections 25.236(c), 25.236(c)(5) - Filing Requirements

SPS and CSW were not opposed to the elimination of the original filing requirements in §25.236(c), but they believe that filing packages should be sufficiently specific to prevent any ambiguity. OPC believed that the filing requirements should not be eliminated from the rule because a prescribed commission application form could be changed at any time without notice and the utility could omit information from a filing without obtaining a "good cause" exception.

TUEC requested that §25.236(c)(5) requiring the filing of "tables and graphs which show generation (MWh), capacity factor, fuel costs (cents per kWh and cents per MMBtu), variable cost and heat rate by plant and fuel type, on a monthly basis" be deleted and this information be obtained through discovery. TUEC believed this information to be highly sensitive and should be protected under the provisions of a Protective Order rather than a confidentiality agreement because a party violating a commission Protective Order would be subject to the penalties specified in the Public Utility Regulatory Act (PURA).

The commission chose to remove filing requirement from the rule where duplicated by the commission's fuel filing guidelines. While the commission understands OPC's concern a requirement in a filing guideline is more easily changed that a requirement in a rule, the commission disagrees that a utility could omit information required by the filing guidelines without seeking a waiver. The commission expects electric utilities to comply with filing requirements, whether contained in rules or filing guidelines. The commission rejects TU's arguments that the information requesting in §25.236 should be deleted and obtained through discovery. The commission believes that the requested information is useful and should be provided as part of an electric utility's application. Parties should be able to perform discovery on the required information immediately, rather than waiting until the information is provided as a discovery response before probing the data.

Section 25.236(d)(1)(A) - Burden of Proof

Six utilities responded to the proposed §25.236(d)(1)(A) with very similar comments. CSW believed the proposed revision introduces several terms ("feasible" and "lowest") which may establish inappropriate higher standards of proof than the "reasonableness" standard of PURA. CSW also believed the terms "feasible" and "lowest" are inappropriately used in the revised rule language. EGS believed the proposed burden of proof language is confusing and superfluous and should be deleted. EPEC questioned whether the proposed change is intended to deviate from precedent. If the proposed change is intended to alter established precedent, then the commission should explain the need for such change, its origin and impact, and allow share holders the opportunity to comment. HL&P stated that the commission should reject the proposed language in §25.236(d)(1)(A) as an unwarranted departure from the statutory language and as being vague and ambiguous. The proposed changes move away from the statutory language of "reasonable and necessary." SPS suggested that the current rule is well understood by all the parties and that considerable amount of case law has been developed. Also, the use of the term "feasible" has raised the standard of review to perfection, which cannot be achieved. TU believed the additional phrase in §25.236(d)(1)(A) is not clear; will undoubtedly cause litigation of very contentious issues; and will add unnecessarily to the complexity of fuel reconciliation proceedings. Also, TU suggested that the phrase appears to establish a higher burden of proof. If the commission is determined to add to the statutory burden, then TU recommends two changes for clarity. The phrase "which acquired the maximum amount of power at" should be deleted and replaced with the phrase "and produced." A utility, of course, can only acquire the amount of energy required by its customers at any point in time, so the concept of "maximum amount" is unnecessary and confusing. Secondly, the phrase "to retail customers" should be deleted because TU has wholesale customers receiving service under a tariff subject to the same fuel factor as its retail customers (differentiated by the voltage level of service).

The commission agrees with the utilities and has removed the proposed burden of proof language from §25.236(d)(1)(A).

Sections 25.236(e)(5), 25.236(e)(6) - Refunds and Surcharges

TIEC stated that §25.236(e)(5) of the proposed rule would retain the requirement that the retail customers receiving service at transmission voltage level, all wholesale customers, and any group of seasonal agricultural customers would be assessed a lump-sum surcharge. TIEC would like the term "lump sum", which could mean "one-time" to be clarified.

The commission has clarified §25.236(e)(5) by removing the word "lump-sum".

CSW requested a clarification concerning §25.236(e)(6) as to whether or not the filing "windows" for various utilities apply with respect to a stand-alone surcharge or refund proceeding.

The commission has clarified §25.236(e)(6) by specifying the filing "windows".

Sections 25.237(b), 25.237(b)(1), 25.237(d)(4) - Fuel Factor Filings

TIEC suggested that the public interest would be better served to allow more timely adjustments in §25.237(b) to the fuel factor or implementation of a surcharge or refund. TIEC claims that frequent surcharges and refunds of under- or over-collected fuel costs can cause problems for businesses with regular budget cycles. More timely adjustments to the fuel factor would minimize the need for more frequent surcharges or refunds. TIEC proposed that a utility could implement a change in the fuel factor when an over/under collection reaches the materiality threshold and an adjustment would prevent a further increase in the over/under collection balance. Such a change in the fuel factor would be conditioned on the utility reaching a settlement with the major parties. TIEC also suggested that the definition of an emergency be revised to include circumstances that would cause a utility to materially over-collect (not just under-collect) fuel costs absent a timely change in the fuel factor.

The commission notes that without a schedule for filings, the administrative workload could become unmanageable. The commission finds that changes to §25.237(b) are unnecessary.

SPS commented that all rules specifying what a utility must file in fuel proceedings be deferred to the appropriate filing package and be sufficiently specific to prevent any problem about what is required.

SPS suggested that all of the filing requirements should be removed from rules and placed in appropriate filing packages or guidelines. While the commission generally agrees with that rationale, the commission's filing guidelines for fuel proceedings are not being reviewed. The commission may consider moving all filing requirements to filing guidelines at a later date.

CSW proposed a revision to §25.237(b)(1) in order to simplify the types of information required in the fuel factor filing schedules. The proposed rule requires that specific information be provided for each month of the period in which the fuel factor has been in effect up to the most recent month for which information is available. CSW believes that the rule requires unnecessary data. If the data request extended from the conclusion of the last completed fuel reconciliation proceeding, then it would be less burdensome on the utility.

The commission notes that the most recent information is essential in determining the need to revise fuel factors.

Section 25.237(d)(4) - Filing Opportunities for Changing the Fuel Factor

CSW requested that SWEPCO's "filing window" for a fuel factor proceeding, presently April and October (pursuant to present §23.23(b)(2)(E)(iv) and under proposed rule §25.237(d)(4)), be moved to May and November. CSW has experienced some difficulties with the current SWEPCO filing dates because WTU has the March and September time slots.

The commission agrees with this change.

Section 23.23(a) - Certification of Contracts

CSW expressed a concern that even though CSW does not foresee their own use of the certification of long-term fuel contracts, some entities may find them useful. Therefore, the certification options should not be eliminated. Also, CSW noted that the certification is optional.

The commission has not processed any cases under the contract certification provisions of the existing rule. Furthermore, in light of the likely approach of retail competition and the criterion that the contract must be of at least five years in duration, the commission concludes that the value of contract certification is increasingly limited.

Section 23.23(b)(6) - Transition Rule

SPS suggested that §23.23(b)(6) dealt with more than just the transitional issues arising out of the 1993 changes to the §23.23. SPS recommended that the concept that fuel revenues and expenses should be reconciled under the rules that were in effect at the time the expense was incurred should be carried forward. CSW opposed the elimination of §23.23(b)(6). CSW proposed that a transition point be established so that all fuel-related revenues and the definition of eligible fuel be treated differently depending upon if they occurred before or after the effective date of the proposed changes.

The commission notes that the concept of a transition period is one that is temporary in nature. This transition has existed since 1993, and since then the commission has attempted to move all utilities under the current fuel rule, regardless of inconsistencies with commission orders prior to that date.

Section 23.23(c) - Cooperative Expedited Rate Change

CSW opposed the elimination of the cooperative expedited rate change section found in §23.23(c). CSW believed the section should be streamlined, if necessary, and moved to the commission's procedural rules. TEC opposed the deletion of §23.23(c) arguing that although many cooperatives have become rate deregulated, several have not. TEC pointed out that the rule has been used recently (1997) and is still useful by saving the cooperative and the commission expenses associated with a more complicated proceeding. While, if the commission deletes the rule, cooperatives would rely on the provisions of the commission's procedural rule 22.243.TEC argued that a very important difference exists under the two procedures. Under §23.23(c) an expedited case could be filed for rate changes under 5%. Under the commission's procedural rule §22.243, a rate change above 2.5% would be treated as a major rate case that has a substantial filing requirement.

The commission disagrees with CSW's and TEC's suggestions and finds that §23.23(c) is an unnecessary section. A cooperative will still be able to request expedited consideration through good cause exceptions to the rule.

The following parties filed additional comments in response to questions at the public hearing: EPEC, HL&P, EGS, and CSW. EPEC, EGS, and CSW stated that it may be premature to address whether utilities should use their share of off-system sales margins to write down stranded costs. EGS and EPEC reasserted their request for a 50-50 sharing of margins. HL&P referred to decisions of the Federal Energy Regulatory Commission ("FERC") and of other states to show that they have allocated a greater share of margins to the utilities' shareholders. The utilities outlined various risks associated with off-system sales. EPEC, EGS, and HL&P support sharing margins on all off-system sales, and CSW supports sharing of margins for incremental off-system sales. EPEC argues that §25.236(a)(8)(A) discriminates against non-ERCOT utilities, by requiring utility participation in a transmission region governed by an independent transmission operator. EGS also opposes §25.236(a)(8)(A).

The commission believes that §25.236(a)(8)(A) is necessary to have fair competition in the developing wholesale market.

EGS, HL&P, and CSW provided methods for calculating the sharing of off-system purchase margins. EGS and CSW stated that transmission expenses in Account 565 should not be included as eligible fuel. CSW argues however, that ERCOT ISO and other ISO fees based upon transaction volume should be included. HL&P argued that transmission cost of service revenues and expenses should be included in eligible fuel.

Although the commission agrees with HL&P that transmission cost of service may be included in eligible fuel and, therefore, disagrees with CSW that the transmission expenses should not be included in eligible fuel, it will defer action on this proposal until a later time. Legislation is pending that could affect this proposal, and the commission will need to consider the impact of such legislation on the proposal, if enacted. It was the commission's intent, when it adopted the transmission rule, to entertain mechanisms for the timely recovery of new transmission investment. Finally, the commission agrees with CSW that the ERCOT ISO fees and other short-term, volume-related fees should be included in eligible fuel.

In adopting the transmission pricing rules, the commission concluded that it has the legal authority to permit new transmission costs to be recovered through the fuel factor as eligible fuel expenses. However, the same limitations that impede the implementation of a retail transmission factor also impede the recovery of wholesale transmission expenses for planned service through retail rates as eligible fuel expense. First, most of the large investor owned utilities (IOUs) have not received a thorough review of their transmission costs recently. Neither did those reviews include the unbundling of transmission costs from generation and distribution and the establishment of unbundled transmission rates. Many of the initial transmission cost of service (TCOS) cases were based on cost-of-service information from prior retail rate cases, and this information is now quite old. The transmission revenues collected from retail customers through bundled retail rates and transmission costs may have changed significantly since the last retail rate case. The other impediment is the rate freezes that HL&P, TU Electric and Texas-New Mexico Power Company (TNMP) have negotiated. Ultimately, the commission concluded that it is good public policy to permit the timely recovery of new transmission investment from retail customers. Accordingly, the commission adopted §25.193(a)(4) of the transmission rule, which permits establishment of mechanisms for the timely recovery of changes in wholesale transmission charges after a TCOS proceeding and consistent with any rate freeze.

The commission concludes that it must use the same caution with regard to the recovery of wholesale transmission expenses through fuel as it used for the implementation of a retail transmission factor. The commission cannot justify permitting the recovery of additional wholesale transmission costs from retail customers outside of a rate case until it determines the level of revenues that utilities are collecting through bundled retail rates for transmission service. Furthermore, the commission will not circumvent the agreements reflected in the rate freezes that HL&P, TU Electric and TNMP have negotiated by permitting recovery of additional costs through eligible fuel that were previously determined to be recoverable through base rates in Docket Number 15840. After the legislative session ends and the commission has an opportunity to review any changes to PURA that may affect fuel and transmission cost recovery, the commission may need to revisit these rules to make appropriate modifications. Those modifications could include the adoption of specific mechanisms for the timely recovery of new transmission investments, and those mechanisms may include the recovery of expenses associated with new transmission investment through eligible fuel.

All comments, including any not specifically referenced herein, were fully considered by the commission.

These new sections are adopted under the Public Utility Regulatory Act, Texas Utilities Code Annotated §14.002 (Vernon 1998) (PURA), which provides the Public Utility Commission with the authority to make and enforce rules reasonably required in the exercise of its powers and jurisdiction; and specifically, PURA §§34.171, 34.172, 36.203, 36.204, 36.205.Section 34.171 grants the commission authority to allow additional incentives for purchased power. Section 34.172 allows the commission to adopt rules regarding the reconciliation of recovered costs. Section 36.203 directs the commission to adopt rules which provide for the reconciliation of a utility's fuel costs, and adjustment of fuel factor. Section 36.204 grants the commission authority to allow additional incentives for purchased power. Section 36.205 grants the commission authority over purchased power cost recovery.

Cross-Index to Statutes: Public Utility Regulatory Act §§14.002, 34.171, 34.172, 36.203, 36.204, and 36.205.

§25.234.Rate Design.

(a)

Rates shall not be unreasonably preferential, prejudicial, or discriminatory, but shall be sufficient, equitable, and consistent in application to each class of customers, and shall be based on cost.

(b)

Rates will be determined using revenues, billing and usage data for a historical test year adjusted for known and measurable changes, and costs of service as defined in §25.231 of this title (relating to Cost of Service).

§25.235.Fuel Costs - General.

(a)

Purpose. The commission will set an electric utility's rates at a level that will permit the electric utility a reasonable opportunity to earn a reasonable return on its invested capital and to recover its reasonable and necessary expenses, including the cost of fuel and purchased power. The commission recognizes in this connection that it is in the interests of both electric utilities and their ratepayers to adjust charges in a timely manner to account for changes in certain fuel and purchased-power costs. Pursuant to the Public Utility Regulatory Act (PURA) §36.203 this section establishes a procedure for setting and revising fuel factors and a procedure for regularly reviewing the reasonableness of the fuel expenses recovered through fuel factors.

(b)

Notice of fuel proceedings. In addition to the notice required by the Administrative Procedure Act (APA) to be given by the commission, the electric utility is required to give notice of a fuel proceeding at the time the petition is filed.

(1)

Method of notice. Notice of fuel proceedings will be given by the electric utility as follows:

(A)

Notice in all proceedings involving refunds, surcharges, or a proposal to change the fuel factor, shall be by one-time publication in a newspaper having general circulation in each county of the service area of the electric utility or by individual notice to each customer and by individual notice to parties that participated in the electric utility's prior fuel reconciliation proceeding;

(B)

Notice in all reconciliation proceedings shall be by publication once each week for two consecutive weeks in a newspaper having general circulation in each county of the service area of the electric utility and by individual notice to each customer and to parties that participated in the electric utility's prior fuel reconciliation proceeding.

(2)

Contents of notice.

(A)

All notices required by this section shall provide the following information:

(i)

the date the petition was filed;

(ii)

a general description of the customers, customer classes, and territories affected by the petition;

(iii)

the relief requested;

(iv)

the statement, "Persons with questions or who want more information on this petition may contact (utility name) at (utility address) or call (utility toll-free telephone number) during normal business hours. A complete copy of this petition is available for inspection at the address listed above"; and

(v)

the statement, "Persons who wish to formally participate in this proceeding , or who wish to express their comments concerning this petition should contact the Public Utility Commission of Texas, Office of Customer Protection, P.O. Box 13326, Austin, Texas 78711-3326, or call (512) 936-7120 or toll-free at (888) 782- 8477. Hearing and speech-impaired individuals with text telephones (TTY) may call (512) 936-7136 or use Relay Texas (toll-free) 1-800-735-2989."

(B)

Notices to revise fuel factors must also state the proposed fuel factors by type of voltage and the period for which the proposed fuel factors are expected to be in effect.

(C)

Notices to revise fuel factors, to refund, or to surcharge must contain the statement that, "these changes will be subject to final review by the commission in the electric utility's next reconciliation," unless, in the case of refunds or surcharges, the change is a result of a reconciliation proceeding.

(D)

Notices to reconcile fuel expenses must also state the period for which final reconciliation is sought.

(3)

Proof of notice may be demonstrated by appropriate affidavit. In fuel proceedings initiated by a person other than an electric utility, the notice required in this subsection must be provided in accordance with a schedule ordered by the presiding officer.

(c)

Reports; confidentiality of information. Matters related to submitting reports and confidential information will be handled as follows:

(1)

The commission will monitor each electric utility's actual and projected fuel-related costs and revenues on a monthly basis. Each electric utility shall maintain and provide to the commission, in a format specified by the commission, monthly reports containing all information required to monitor monthly fuel-related costs and revenues, including generation mix, fuel consumption, fuel costs, purchased power quantities and costs, and system and off-system sales revenues.

(2)

Contracts for the purchase of fuel, fuel storage, fuel transportation, fuel processing, or power are discoverable in fuel proceedings, subject to appropriate confidentiality agreements or protective orders.

(3)

The electric utility shall prepare a confidentiality disclosure agreement to be included as part of the fuel reconciliation petition. The format for the agreement shall be the same as that contained in the commission approved rate filing package. In addition to the agreement itself, Attachment 1 of the agreement shall present a complete listing of the information required to be filed which the electric utility alleges is confidential. Upon request and execution of the confidentiality agreement, the electric utility shall provide any information which it alleges is confidential. If the electric utility fails to file a confidentiality agreement, the deadline for a commission final order in the case is tolled until a protective order is entered or a confidentiality agreement is filed. Use of the confidentiality disclosure agreement does not constitute a finding that any information is proprietary and/or confidential under law, or alter the burden of proof on that issue. The form of agreement contained in the commission approved rate filing package does not bind the examiner or the commission to accept the language of the agreement in the consideration of any subsequent protective order that may be entered.

(4)

A party that cannot view a confidential document without receiving advantage as a competitor or bidder may hire outside counsel and consultants to view the document subject to a protective order.

§25.236.Recovery of Fuel Costs.

(a)

Eligible fuel expenses. Eligible fuel expenses include expenses properly recorded in the Federal Energy Regulatory Commission Uniform System of Accounts, numbers 501, 503, 518, 536, 547, 555, and 565, as modified in this subsection, as of April 1, 1997, and the items specified in paragraph (7) of this subsection. Any later amendments to the System of Accounts are not incorporated into this subsection. Subject to the commission finding special circumstances under paragraph (6) of this subsection, eligible fuel expenses are limited to:

(1)

For any account, the electric utility may not recover, as part of eligible fuel expense, costs incurred after fuel is delivered to the generating plant site, for example, but not limited to, operation and maintenance expenses at generating plants, costs of maintaining and storing inventories of fuel at the generating plant site, unloading and fuel handling costs at the generating plant, and expenses associated with the disposal of fuel combustion residuals. Further, the electric utility may not recover maintenance expenses and taxes on rail cars owned or leased by the electric utility, regardless of whether the expenses and taxes are incurred or charged before or after the fuel is delivered to the generating plant site. The electric utility may not recover an equity return or profit for an affiliate of the electric utility, regardless of whether the affiliate incurs or charges the equity return or profit before or after the fuel is delivered to the generating plant site. In addition, all affiliate payments must satisfy the Public Utility Regulatory Act (PURA) §36.058.

(2)

For Accounts 501 and 547, the only eligible fuel expenses are the delivered cost of fuel to the generating plant site excluding fuel brokerage fees. For Account 501, revenues associated with the disposal of fuel combustion residuals will also be excluded.

(3)

For Accounts 518 and 536, the only eligible fuel expenses are the expenses properly recorded in the Account excluding brokerage fees. For Account 503, the only eligible fuel expenses are the expenses properly recorded in the Account, excluding brokerage fees, return, non-fuel operation and maintenance expenses, depreciation costs and taxes.

(4)

For Account 555, the electric utility may not recover demand or capacity costs.

(5)

For Account 565, an electric utility may not recover transmission expenses paid to affiliated companies for the purpose of equalizing or balancing the financial responsibility of differing levels of investment and operating costs associated with transmission assets. A non-ERCOT electric utility may not recover expenses for wheeling transactions. An ERCOT electric utility may only recover the expenses properly recorded in Account 565, for payments to parties related to unplanned transmission service, such as ISO fees, losses, and re-dispatch fees.

(6)

Upon demonstration that such treatment is justified by special circumstances, an electric utility may recover as eligible fuel expenses fuel or fuel related expenses otherwise excluded in paragraphs (1) - (5) of this subsection. In determining whether special circumstances exist, the commission shall consider, in addition to other factors developed in the record of the reconciliation proceeding, whether the fuel expense or transaction giving rise to the ineligible fuel expense resulted in, or is reasonably expected to result in, increased reliability of supply or lower fuel expenses than would otherwise be the case, and that such benefits received or expected to be received by ratepayers exceed the costs that ratepayers otherwise would have paid or otherwise would reasonably expect to pay.

(7)

Eligible fuel expenses shall not be offset by revenues by affiliated companies for the purpose of equalizing or balancing the financial responsibility of differing levels of investment and operation costs associated with transmission assets. In addition to the expenses designated in paragraphs (1) - (6) of this subsection, unless otherwise specified by the commission, eligible fuel expenses shall be offset by:

(A)

revenues from steam sales included in Accounts 504 and 456 to the extent expenses incurred to produce that steam are included in Account 503; and

(B)

revenues from wheeling transactions except for non-ERCOT electric utilities; and

(C)

revenues from off-system sales in their entirety, except as permitted in paragraph (8) of this subsection.

(D)

For electric utilities in ERCOT, revenues from third parties for unplanned transmission service, such as ISO fees, losses, and re-dispatch fees.

(8)

Shared margins from off-system sales. An electric utility may retain 10% of the margins from an off-system energy sales transaction if the following criteria are met:

(A)

the electric utility participates in a transmission region governed by an independent system operator or a functionally equivalent independent organization;

(B)

a generally-applicable tariff for firm and non-firm transmission service is offered in the transmission region in which the electric utility operates; and

(C)

the transaction is not found to be to the detriment of its retail customers.

(b)

Reconciliation of fuel expenses. Electric utilities shall file petitions for reconciliation on a periodic basis so that any petition for reconciliation shall contain a maximum of three years and a minimum of one year of reconcilable data and will be filed no later than six months after the end of the period to be reconciled. However, notwithstanding the previous sentence, a reconciliation shall be requested in any general rate proceeding under the PURA, Chapter 36, Subchapters C and E and may be performed in any general rate proceeding under the PURA, Chapter 36, Subchapter D. Upon motion and showing of good cause, a fuel reconciliation proceeding may be severed from or consolidated with other proceedings.

(c)

Petitions to reconcile fuel expenses. In addition to the commission prescribed reconciliation application, a fuel reconciliation petition filed by an electric utility must be accompanied by a summary and supporting testimony that includes the following information:

(1)

a summary of significant, atypical events that occurred during the reconciliation period that affected the economic dispatch of the electric utility's generating units, including but not limited to transmission line constraints, fuel use or deliverability constraints, unit operational constraints, and system reliability constraints;

(2)

a general description of typical constraints that limit the economic dispatch of the electric utility's generating units, including but not limited to transmission line constraints, fuel use or deliverability constraints, unit operational constraints, and system reliability constraints;

(3)

the reasonableness and necessity of the electric utility's eligible fuel expenses and its mix of fuel used during the reconciliation period;

(4)

a summary table that lists all the fuel cost elements which are covered in the electric utility's fuel cost recovery request, the dollars associated with each item, and where to find the item in the prefiled testimony;

(5)

tables and graphs which show generation (MWh), capacity factor, fuel cost (cents per kWh and cents per MMBtu), variable cost and heat rate by plant and fuel type, on a monthly basis; and

(6)

a summary and narrative of the next-day and intra-day surveys of the electricity markets and a comparison of those surveys to the electric utility's marginal generating costs.

(d)

Fuel reconciliation proceedings. Burden of proof and scope of proceeding are as follows:

(1)

In a proceeding to reconcile fuel factor revenues and expenses, an electric utility has the burden of showing that:

(A)

its eligible fuel expenses during the reconciliation period were reasonable and necessary expenses incurred to provide reliable electric service to retail customers;

(B)

if its eligible fuel expenses for the reconciliation period included an item or class of items supplied by an affiliate of the electric utility, the prices charged by the supplying affiliate to the electric utility were reasonable and necessary and no higher than the prices charged by the supplying affiliate to its other affiliates or divisions or to unaffiliated persons or corporations for the same item or class of items; and

(C)

it has properly accounted for the amount of fuel-related revenues collected pursuant to the fuel factor during the reconciliation period.

(2)

The scope of a fuel reconciliation proceeding includes any issue related to determining the reasonableness of the electric utility's fuel expenses during the reconciliation period and whether the electric utility has over- or under-recovered its reasonable fuel expenses.

(e)

Refunds. All fuel refunds and surcharges shall be made using the following methods.

(1)

Interest shall be calculated on the cumulative monthly ending under- or over-recovery balance at the rate established annually by the commission for overbilling and underbilling in §25.28 (c) and (d) of this title (relating to Bill Payment and Adjustments). Interest shall be calculated based on principles set out in subparagraphs (A) - (E) of this paragraph.

(A)

Interest shall be compounded annually by using an effective monthly interest factor.

(B)

The effective monthly interest factor shall be determined by using the algebraic calculation x = (1 + i) (1/12) - 1; where i = commission-approved annual interest rate, and x = effective monthly interest factor.

(C)

Interest shall accrue monthly. The monthly interest amount shall be calculated by applying the effective monthly interest factor to the previous month's ending cumulative under/over recovery fuel and interest balance.

(D)

The monthly interest amount shall be added to the cumulative principal and interest under/over recovery balance.

(E)

Interest shall be calculated through the end of the month of the refund or surcharge.

(2)

Rate class as used in this subparagraph shall mean all customers taking service under the same tariffed rate schedule, or a group of seasonal agricultural customers as identified by the electric utility.

(3)

Interclass allocations of refunds and surcharges, including associated interest, shall be developed on a month-by-month basis and shall be based on the historical kilowatt-hour usage of each rate class for each month during the period in which the cumulative under- or over-recovery occurred, adjusted for line losses using the same commission-approved loss factors that were used in the electric utility's applicable fixed or interim fuel factor.

(4)

Intraclass allocations of refunds and surcharges shall depend on the voltage level at which the customer receives service from the electric utility. Retail customers who receive service at transmission voltage levels, all wholesale customers, and any groups of seasonal agricultural customers as identified by the electric utility shall be given refunds or assessed surcharges based on their individual actual historical usage recorded during each month of the period in which the cumulative under- or over-recovery occurred, adjusted for line losses if necessary. All other customers shall be given refunds or assessed surcharges based on the historical kilowatt-hour usage of their rate class.

(5)

Unless otherwise ordered by the commission, all refunds shall be made through a one-time bill credit and all surcharges shall be made on a monthly basis over a period not to exceed 12 months through a bill charge. However, refunds may be made by check to municipally-owned electric utility systems if so requested. Retail customers who receive service at transmission voltage levels, all wholesale customers, and any groups of seasonal agricultural customers as identified by the electric utility shall be given a one-time credit or assessed a surcharge made on a monthly basis over a period not to exceed 12 months through a bill charge. All other customers shall be given a credit or assessed a surcharge based on a factor which will be applied to their kilowatt-hour usage over the refund or surcharge period. This factor will be determined by dividing the amount of refund or surcharge allocated to each rate class by forecasted kilowatt-hour usage for the class during the period in which the refund or surcharge will be made.

(6)

A petition to surcharge or refund a fuel under- or over-recovery balance not associated with a proceeding under subsection (d) of this section shall be processed in accordance with the filing schedules in §25.237(d) of this title (relating to Fuel factors) and the deadlines in §25.237(e) of this title.

(f)

Procedural schedule. Upon the filing of a petition to reconcile fuel expenses in a separate proceeding, the presiding officer shall set a procedural schedule that will enable the commission to issue a final order in the proceeding within one year after a materially complete petition was filed. However, if the deadlines result in a number of electric utilities filing cases within 45 days of each other, the presiding officers shall schedule the cases in a manner to allow the commission to accommodate the workload of the cases irrespective of whether such procedural schedule enables the commission to issue a final order in each of the cases within one year after a materially complete petition is filed.

§25.237.Fuel Factors.

(a)

Use and calculation of fuel factors. An electric utility's fuel costs will be recovered from the electric utility's customers by the use of a fuel factor that will be charged for each kilowatt-hour (kWh) consumed by the customer.

(1)

Fuel factors are determined by dividing the electric utility's projected net eligible fuel expenses, as defined in §25.236(a) of this title (relating to Recovery of Fuel Costs), by the corresponding projected kilowatt-hour sales for the period in which the fuel factors are expected to be in effect. Fuel factors must account for system losses and for the difference in line losses corresponding to the type of voltage at which the electric service is provided. An electric utility may have different fuel factors for different times of the year to account for seasonal variations. A different method of calculation may be allowed upon a showing of good cause by the electric utility.

(2)

An electric utility may initiate a change to its fuel factor as follows:

(A)

An electric utility may petition to adjust its fuel factor as often as once every six months according to the schedule set out in subsection (d) of this section.

(B)

An electric utility may petition to change its fuel factor at times other than provided in the schedule if an emergency exists as described in subsection (f) of this section.

(C)

An electric utility's fuel factor may be changed in any general rate proceeding.

(3)

Fuel factors are temporary rates, and the electric utility's collection of revenues by fuel factors is subject to the following adjustments:

(A)

The reasonableness of the fuel costs that an electric utility has incurred will be periodically reviewed in a reconciliation proceeding, as described in §25.236 of this title, and any unreasonable costs incurred will be refunded to the electric utility's customers.

(B)

To the extent that there are variations between the fuel costs incurred and the revenues collected, it may be necessary or convenient to refund overcollections or surcharge undercollections. Refunds or surcharges may be made without changing an electric utility's fuel factor, but requests by the electric utility to make refunds or surcharges may only be made at the times allowed by this paragraph. An electric utility may petition to make refunds or surcharges at the specified times that these rules allow an electric utility to change its fuel factor irrespective of whether the electric utility actually petitions to change its fuel factor at that time. An electric utility shall petition for a surcharge at the next date allowed for setting a fuel factor by the schedule set out in subsection (d) of this section when it has materially undercollected its fuel costs and projects that it will continue to be in a state of material undercollection. An electric utility shall petition to make a refund at any time that it has materially overcollected its fuel costs and projects that it will continue to be in a state of material overcollection. "Materially" or "material," as used in this section, shall mean that the cumulative amount of over- or under-recovery, including interest, is greater than or equal to 4.0% of the annual estimated fuel cost figure most recently adopted by the commission, as shown by the electric utility's fuel filings with the commission.

(b)

Petitions to revise fuel factors. During the first five business days of the months specified in subsection (d) of this section, each electric utility using one or more fuel factors may file a petition requesting revised fuel factors. A copy of the filing shall also be delivered to the Office of Regulatory Affairs and the Office of Public Utility Counsel. Each petition must be accompanied by the commission prescribed fuel factor application and supporting testimony that includes the following information:

(1)

For each month of the period in which the fuel-factor has been in effect up to the most recent month for which information is available,

(A)

the revenues collected pursuant to fuel factors by customer class;

(B)

any other items that to the knowledge of the electric utility have affected fuel factor revenues and eligible fuel expenses; and

(C)

the difference, by customer class, between the revenues collected pursuant to fuel factors and the eligible fuel expenses incurred.

(2)

For each month of the period for which the revised fuel factors are expected to be in effect, provide system energy input and sales, accompanied by the calculations underlying any differentiation of fuel factors to account for differences in line losses corresponding to the type of voltage at which the electric service is provided.

(c)

Fuel factor revision proceeding. Burden of proof and scope of proceeding are as follows:

(1)

In a proceeding to revise fuel factors, an electric utility has the burden of proving that:

(A)

the expenses proposed to be recovered through the fuel factors are reasonable estimates of the electric utility's eligible fuel expenses during the period that the fuel factors are expected to be in effect;

(B)

the electric utility's estimated monthly kilowatt-hour system sales and off- system sales are reasonable estimates for the period that the fuel factors are expected to be in effect; and

(C)

the proposed fuel factors are reasonably differentiated to account for line losses corresponding to the type of voltage at which the electric service is provided.

(2)

The scope of a fuel factor revision proceeding is limited to the issue of whether the petitioning electric utility has appropriately calculated its estimated eligible fuel expenses and load.

(d)

Schedule for filing petitions to revise fuel factors. A petition to revise fuel factors may be filed with any general rate proceeding. Otherwise, except as provided by subsection (f) of this section which addresses emergencies, petitions by an electric utility to revise fuel factors may only be filed during the first five business days of the month in accordance with the following schedule:

(1)

January and July: El Paso Electric Company and Central Power and Light Company;

(2)

February and August: Texas Utilities Electric Company and Brazos Electric Power Cooperative, Inc.;

(3)

March and September: West Texas Utilities Company and Entergy Gulf States, Inc.

(4)

April and October: Houston Lighting & Power Company;

(5)

May and November: Southwestern Electric Power Company, Southwestern Public Service Company, and Lower Colorado River Authority; and

(6)

June and December: Texas-New Mexico Power Company, South Texas Electric Cooperative, Inc., San Miguel Electric Cooperative, Inc., and any other electric utility not named in this subsection that uses one or more fuel factors.

(e)

Procedural schedule. Upon the filing of a petition to revise fuel factors in a separate proceeding, the presiding officer shall set a procedural schedule that will enable the commission to issue a final order in the proceeding as follows:

(1)

within 60 days after the petition was filed, if no hearing is requested within 30 days of the petition; and

(2)

within 90 days after the petition was filed, if a hearing is requested within 30 days of the petition. If a hearing is requested, the hearing will be held no earlier than the first business day after the 45th day after the application was filed.

(f)

Emergency revisions to the fuel factor. If fuel curtailments, equipment failure, strikes, embargoes, sanctions, or other reasonably unforeseeable circumstances have caused a material under-recovery of eligible fuel costs, the electric utility may file a petition with the commission requesting an emergency interim fuel factor. Such emergency requests shall state the nature of the emergency, the magnitude of change in fuel costs resulting from the emergency circumstances, and other information required to support the emergency interim fuel factor. The commission shall issue an interim order within 30 days after such petition is filed to establish an interim emergency fuel factor. If within 120 days after implementation, the emergency interim factor is found by the commission to have been excessive, the electric utility shall refund all excessive collections with interest calculated on the cumulative monthly ending under- or overrecovery balance in the manner and at the rate established by the commission for overbilling and underbilling in §25.28(c) and (d) of this title (relating to Bill Payment and Adjustments Billing). If, after full investigation, the commission determines that no emergency condition existed, a penalty of up to 10% of such over-collections may also be imposed on investor-owned electric utilities.

§25.238.Power Cost Recovery Factors (PCRF).

(a)

Application. The provisions of this subsection apply to all investor-owned electric distribution utilities, river authorities and cooperative-owned electric utilities.

(1)

An electric utility which purchases electricity at wholesale pursuant to rate schedules approved, promulgated, or accepted by a federal or state authority, or from qualifying facilities may be allowed to include within its tariff a PCRF clause which authorizes the electric utility to charge or credit its customer for the cost of power and energy purchased to the extent that such costs vary from the purchased power cost utilized to fix the base rates of the electric utility. Purchased electricity cost includes all amounts chargeable for electricity under the wholesale tariffs pursuant to which the electricity is purchased and amounts paid to qualifying facilities for the purchase of capacity and/or energy. The terms and conditions of such PCRF clause, which may include the method in which any refund or surcharge from the electric utility's wholesale supplier will be passed on to its customers, shall be approved by an order of the commission.

(2)

Any difference between the actual costs to be covered through the PCRF and the actual PCRF revenues recovered shall be credited or charged to the electric utility's ratepayers in the second succeeding billing month unless otherwise approved by the commission.

(3)

If the electric utility purchases power from an unregulated entity, such as a political subdivision of the State of Texas, the electric utility shall submit the purchased power contract to the commission for approval of the terms, conditions and price. If the commission issues an order approving the purchase, a PCRF may be applied to such purchases.

(4)

If PCRF revenue collections exceed PCRF costs by 10% in any given month and the total PCRF revenues have exceeded total PCRF costs by 5.0% or more for the most recent 12-month period:

(A)

investor-owned electric distribution utilities shall be subject to a 10% penalty on excess collection,

(B)

cooperative-owned electric utilities shall report to the commission the justification for excess collection.

(5)

The electric utility shall maintain and provide to the commission, monthly reports containing all information required to monitor the costs recovered through the PCRF clause. This information includes, but is not limited to, the total estimated PCRF cost for the month, the actual PCRF cost on a cumulative basis, total revenues resulting from the PCRF and the calculation of the PCRF.

(b)

Application. The provisions of this subsection apply to all investor-owned generating electric utilities and river authorities.

(1)

An electric utility which purchases electricity from qualifying facilities may be allowed to include within its tariff a PCRF clause which authorizes the electric utility to charge or credit its customers for the costs of capacity purchased from cogenerators and small power producers. These costs shall be included in the PCRF only to the extent that such costs vary from the costs utilized to fix the base rates of the electric utility. The terms and conditions of such PCRF shall be approved by an order of the commission.

(2)

Purchased power costs that are recovered through the PCRF shall be excluded in calculating the electric utility's fixed fuel factor as defined in §25.237 of this title (relating to Fuel Factors).

(3)

Costs recovered through a PCRF shall be allocated to the various rate classes in the same manner as the embedded costs of the electric utility's generation facilities allocated in the electric utility's last rate case, unless otherwise ordered by the commission. Once allocated, these costs shall be collected from ratepayers through a demand or energy charge.

(4)

Any difference between the actual costs to be recovered through the PCRF and the PCRF revenues recovered shall be credited or charged to the customers in the second succeeding billing month.

(5)

If PCRF revenue collections exceed PCRF costs by 10% in any given month and the total PCRF revenues have exceeded total PCRF costs by 5.0% or more for the most recent 12-month period, the electric utility shall be subject to a 10% penalty on excess collections.

(6)

The electric utility shall maintain and provide to the commission, monthly reports containing all information required to monitor costs recovered through the PCRF. This information includes, but is not limited to, total estimated PCRF cost for the month, the actual PCRF cost, total revenue resulting from the PCRF and the calculation of the PCRF clause.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on June 15, 1999.

TRD-9903555

Rhonda Dempsey

Rules Coordinator

Public Utility Commission of Texas

Effective date: July 5, 1999

Proposal publication date: December 25, 1998

For further information, please call: (512) 936-7308


Chapter 26. Substantive Rules Applicable to Telecommunications Service Providers

Subchapter J. Costs, Rates and Tariffs

16 TAC §26.205, §26.206

The Public Utility Commission of Texas (commission) adopts new §26.205 relating to Rates for Intrastate Access Services and §26.206 relating to Depreciation Rates with no changes to the proposed text as published in the December 25, 1998 Texas Register (23 TexReg 12986). Section 26.205 replaces §23.23(d) of this title (relating to Rate Design). Section 26.206 replaces §23.61(h) of this title (relating to Telephone Utilities) as it concerns depreciation rates. The new sections clarify requirements for intrastate access tariffs and appropriate depreciation practices of dominant certificated telecommunications utilities. These sections are adopted under Project Number 19866.

The Appropriations Act of 1997, HB 1, Article IX, Section 167 (Section 167) requires that each state agency review and consider for readoption each rule adopted by that agency pursuant to the Government Code, Chapter 2001 (Administrative Procedure Act). Such reviews shall include, at a minimum, an assessment by the agency as to whether the reason for adopting or readopting the rule continues to exist. The commission held three workshops to conduct a preliminary review of its rules. As a result of these workshops, the commission is reorganizing its current substantive rules located in 16 Texas Administrative Code (TAC) Chapter 23 to (1) satisfy the requirements of Section 167; (2) repeal rules no longer needed; (3) update existing rules to reflect changes in the industries regulated by the commission; (4) do clean-up amendments made necessary by changes in law and commission organizational structure and practices; (5) reorganize rules into new chapters to facilitate future amendments and provide room for expansion; and (6) reorganize the rules according to the industry to which they apply. Chapter 26 has been established for all commission substantive rules applicable to telecommunications service providers.

The commission requested specific comments on the Section 167 requirement as to whether the reason for adopting or readopting the rules continues to exist. The Office of Public Utility Counsel commented that the proposed changes are commensurate with the Sunset review process. The commission finds that the reason for adopting the rules continues to exist.

These sections are adopted under the Public Utility Regulatory Act, Texas Utilities Code Annotated §14.002 (Vernon 1998) (PURA) which provides the commission with the authority to make and enforce rules reasonably required in the exercise of its powers and jurisdiction, and specifically, PURA §§53.001, 53.003, 53.056(d) and 60.001. Section 53.001 provides the commission authority to establish and regulate rates of a public utility. Section 53.003 requires the commission to ensure that rates charged by a public utility are just and reasonable, and establishes criteria for that determination. Section 53.056(d) provides that a company electing under PURA Chapter 58 may determine its own depreciation rates and amortizations but must report any changes thereto to the commission. Section 60.001 requires the commission to ensure that the rates of an incumbent local exchange company are not unreasonably preferential, prejudicial, or discriminatory and are applied equitably and consistently.

Cross-Index to Statutes: Public Utility Regulatory Act §§14.002, 53.001, 53.003, 53.056(d) and 60.001.

This agency hereby certifies that the adoption has been reviewed by legal counsel and found to be a valid exercise of the agency's legal authority.

Filed with the Office of the Secretary of State on June 15, 1999.

TRD-9903556

Rhonda Dempsey

Rules Coordinator

Public Utility Commission of Texas

Effective date: July 5, 1999

Proposal publication date: December 25, 1998

For further information, please call: (512) 936-7308