(b) Each application shall be based upon data
submitted for a test year.
The application and schedules shall be filed with the
commission by electronic mail. The size of print used in the application and
schedules shall be clearly legible. Negative numbers shall be shown in
parentheses. Amounts included in the application shall be cross-referenced
between the appropriate summary schedule and supporting schedules, as well as
among the various sections. Referencing shall include allocation ratios, when
appropriate. All items shall be self-explanatory. Additional information,
cross-references, or explanatory footnotes shall be presented on the schedule.
The application shall be supported by schedules as specified in this subsection
and shall be assembled under topical sections, with each section clearly
identified and a page number for each schedule. The form, order, and titles of
each section shall be prescribed as follows:
(1) Application, letter of transmittal, and
authorization. This section shall contain a copy of the application, a copy of
the letter of transmittal, and an appropriate document or documents authorizing
the fling of the application, if any.
(2) General information and publicity. This
section shall list the means employed by the carriers to acquaint the general
public affected by the proposed rate change with the nature and extent of the
proposal. These methods may include meetings with public officials, shippers,
and citizen groups; newspaper articles; and advertisements. This section shall
include general information concerning the application that will be of interest
to the public and suitable for publication. That information shall include the
following, if applicable:
(A) The percent and
dollar amount of the aggregate annual increase or decrease that the application
proposes; and
(B) any other
pertinent information that the applicant wants to submit.
(3) List of carriers participating in the
application. This list shall show the motor carrier identification number and
the name and address of each carrier that is a participant in the
application.
(4) List of carriers
in the study group. The list shall state the carriers used in the study group.
A detailed explanation of how the study group of carriers was selected shall
also accompany this section.
(5)
Study group carriers' operating ratios. This section shall contain the Kansas
intrastate operating ratios for the actual test year for the study group
carriers.
(6) Study group carriers:
test year and pro forma income statements. This section shall present the
following:
(A) An operating income statement
for each of the study group carriers and a composite statement of all the study
group carriers depicting the unadjusted test year operations for the total
system; and
(B) a second schedule
that expands the actual system composite income statement to a Kansas
intrastate operations income statement. This statement shall be adjusted to
show pro forma test year operations. Supporting schedules shall set forth a
full and complete explanation of the purpose and rationale for the pro forma
adjustments. The pro forma adjustments may include adjustments to reflect the
of nonrecurring and unusual items, and adjustments for known or determinable
changes in revenue and expenses.
(7) Capital and cost of money. This section
shall be prepared for each participating carrier having total Kansas intrastate
system revenue of one million dollars or more. This section shall contain the
following:
(A) A schedule indicating the
amounts of the major components of the capital structures of the carrier that
are outstanding at the beginning and at the end of the test year. This schedule
shall contain the ratios of each component to the total capital;
(B) a schedule disclosing the cost of each
issue of debt and preferred stock outstanding, with due allowance for premiums,
discounts, and issuance expense. Data relating to the other components of
capital shall be shown, if appropriate; and
(C) if the applicant is a part of a
consolidated group or a division of another company, the consolidated capital
structure shall be included in this section.
(8) The proposed tariffs. The application
shall contain the proposed tariffs requested for approval.