Kentucky Revised Statutes Title XXIV. Public Utilities § 278.2205.Cost allocation manual for nonregulated activity; contents; maintenance

(a) A list of regulated and nonregulated divisions within the utility;

(b) A list of all regulated and nonregulated affiliates of the utility to which the utility provides services or products and where the affiliates provide nonregulated activities as defined in KRS 278.010(21);

(c) A list of services and products provided by the utility, an identification of each as regulated or nonregulated, and the cost allocation method generally applicable to each category;

(d) A list of incidental, nonregulated activities that are subject to the provisions of KRS 278.2203(4);

(e) A description of the nature of transactions between the utility and the affiliate; and

(f) For each USoA account and subaccount, a report that identifies whether the account contains costs attributable to regulated operations and nonregulated operations. The report shall also identify whether the costs are joint costs that cannot be directly identified. A description of the methodology used to apportion each of these cost shall be included and the allocation methodology shall be consistent with the provisions of KRS 278.2203.

(a) A statement with the commission that certifies the CAM has been developed and will be adopted by the management, effective with the beginning of the next calendar year. The statement shall be signed by an officer of the utility; and

(b) One (1) copy of the CAM.