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NW Natural, PacifiCorp and Avista's Issues List for September 28th Workshop
A. Process Issues:
  1. Matters Addressed: What matters should be addressed during the rulemaking, and how?

  2. Rulemaking Schedule: What is the more detailed schedule required to accomplish what needs to be done?
B. Policy Issues:
  1. Consolidated Utilities: Under what circumstances did the legislature intend to require tax refunds from consolidated utilities?

  2. Stand-Alone Utilities: Under what circumstances did the legislature intend to require tax refunds from stand-alone utilities?

  3. "Properly Attributed": How should the "properly attributed" standard be applied?

  4. Impact of Variations in Utility Earnings: Did the legislature intend for tax refunds to be triggered simply by a reduction in utility earnings (i.e., was the "double whammy" effect an intent of the legislation)? Was the provision to adjust "taxes paid" for investments not included in ratemaking intended to address the double whammy issue?

  5. Impact of Annual Mismatches Between Taxes Paid and Taxes Incurred: Did the legislature intend to produce an under-recovery of tax expense as a result of year-to-year differences between taxes incurred and taxes paid?

  6. Material Adverse Effect: What would constitute "material adverse effect on customers of the public utility"?

  7. Mergers and Acquisitions: Was SB 408 intended to prevent Oregon utilities from either being acquired or from acquiring other utility or non-utility businesses?

  8. Other Oregon Ratemaking Principles: Should SB 408 be applied, whenever consistent with its stated purposes, consistently with other established Oregon ratemaking principles?
C. Implementation Issues:
  1. Implementation Schedule: What should be the schedule for implementation of SB 408? What is the effect of SB 408’s prohibition against adjustment applied to taxes collected and paid prior to January 1, 2006?

  2. Tax Report: What is the link, if any, between the tax report and the implementation of the tax adjustment clause?

  3. Annual Anomalies: How should the rule deal with year-to-year disparities between taxes incurred and taxes paid?

  4. Pass-Through Expenses: How should changes in pass-through expense items be treated?

  5. Non- Pass-Through Expenses: How should changes in non-pass-through expense items be treated?

  6. Tax Normalization: What will be the effect of the rule on the continued eligibility of the utilities and their customers for accelerated depreciation tax benefits?

  7. "Taxes Paid": What are the elements of "taxes paid"?

  8. Automatic Adjustment Clause: What impact, if any, does the "material adverse effect" clause have on the operation of the automatic adjustment clause?