in-20261014-IR-170260169SNA: FILING OF SCHEDULES AND RATES

TITLE 170 INDIANA UTILITY REGULATORY COMMISSION Notice of Second Public Comment Period LSA Document #26-169 FILING OF SCHEDULES AND RATES PURPOSE OF NOTICE The Indiana Utility Regulatory Commission (IURC) is soliciting public comment on adding, amending, and repealing rules at 170 IAC 1-2, 170 IAC 4-2, 170 IAC 5-2, 170 IAC 6-2, 170 IAC 7-2.1, 170 IAC 8-2, and 170 IAC 11 concerning the submission of utilities' tariff schedules to IURC and consolidating accounting standards for electricity, natural gas, water, and wastewater industries regulated by IURC. HISTORY Notice of First Public Comment Period: 20260617-IR-170260169FNA Regulatory Analysis submitted with the Notice of First Public Comment Period: 20260617-IR-170260169RAA Date of First Hearing: July 23, 2026 ADDITIONAL DOCUMENTS Notice of Public Hearing: 20261014-IR-170260169PHA CITATIONS AFFECTED: 170 IAC 1-2; 170 IAC 4-2; 170 IAC 5-2; 170 IAC 6-2; 170 IAC 7-2.1; 170 IAC 8-2; 170 IAC 11 AUTHORITY: IC 8-1-1-3; IC 8-1-2-10; IC 8-1-2-12; IC 8-1-2-47 OVERVIEW Basic Purpose and Background Based on House Enrolled Act 1623-2023, several of the rules in 170 IAC 1 are set to expire at the end of 2026. The IURC staff took the opportunity to place most of the rules in 170 IAC 1 on the same cycle for readoption or revisions. This rulemaking places 170 IAC 1-2 on the same cycle as most of the rules in 170 IAC 1 for administrative efficiency. 170 IAC 1-2 has been intact without significant revision since 1946. The rule needs updates to bring it into conformity with modern practices and to make other relevant updates. The amendments to this rule, therefore, include much needed revisions to allow for electronic submission of tariffs and other practices that were not contemplated in the original rule. Additional sections are added to this rule to consolidate and update the classification of accounts requirement applicable to various industries. Currently, accounting standards are dispersed across various articles (e.g., 170 IAC 4-2, 170 IAC 6-2, etc.). This rulemaking centralizes these standards into 170 IAC 1-2 to improve administrative accessibility and ensure consistency across all utility sectors. The accounting sections are also updated to the most current version of the accounting standards for the various utility industries. The implementation costs of the proposed rule are not expected to exceed the threshold set in IC 4-22-2-22.7(c)(6). For purposes of IC 4-22-2-28.1, small businesses affected by this rulemaking may contact the Small Business Regulatory Coordinator: For purposes of IC 4-22-2-28.1, the Small Business Ombudsman designated by IC 5-28-17-6 is: Resources available to regulated entities through the small business ombudsman include the ombudsman's duties stated in IC 5-28-17-6, specifically IC 5-28-17-6(9), investigating and attempting to resolve any matter regarding compliance by a small business with a law, rule, or policy administered by a state agency, either as a party to a proceeding or as a mediator. SUMMARY/RESPONSE TO COMMENTS IURC requested public comment from June 17, 2026, through July 24, 2026, and during the public hearing on July 23, 2026. The comments received and IURC's responses to the comments are summarized as follows: Comment #1: At the July 23, 2026, public hearing, the Indiana Office of Utility Consumer Counselor (OUCC) suggested that 170 IAC 1-2-4 retain the requirement that tariff schedules list the date of issue and date effective. Response #1: The IURC believes the OUCC's comment is well taken and has incorporated it into the proposed rule. IURC did not receive any other comments during the public comment period. REQUEST FOR PUBLIC COMMENT IURC is soliciting public comment on the proposed rule. Comments may be submitted in one of the following ways: COMMENT PERIOD DEADLINE All comments must be postmarked or time-stamped not later than November 16, 2026. The rule, Regulatory Analysis, appendices referenced in the Regulatory Analysis, and materials incorporated by reference (if applicable) are on file at the Indiana Utility Regulatory Commission, 101 West Washington Street, Suite 1500 East, Indianapolis, Indiana and are available for public inspection. Copies of the rule, Regulatory Analysis, and appendices referenced in the Regulatory Analysis are available at the Indiana Utility Regulatory Commission office. This notice is for the second of two (2) thirty (30) day periods in which the public may comment on the proposed rule. Following this second public comment period, IURC may adopt a version of the proposed rule that is the same as or does not substantially differ from the text of the proposed rule published in this notice. EXPLANATION OF DIFFERENCES IN PROPOSED RULE The previous version of the proposed rule removed the requirement under 170 IAC 1-2-4(5) for tariff schedules to include the date of issue and date effective. In response to a comment from the Indiana Office of Utility Consumer Counselor requesting retention of that requirement, it has been reinstated in this revised draft of the proposed rule. PROPOSED RULE Sec. 0.5. Sections 1 through 12 of this rule do not apply to a public utility described in IC 8-1-2-61.5(a)(1). Sec. 1. Separate Schedules. (a) Public utilities operating at more than one (1) location must file separate schedules for each location unless the utility has implemented single tariff pricing as authorized by the Indiana utility regulatory commission. (b) Public utilities operating more than one (1) service must file separate schedules for each service, and each location, with the following IURC designations: Electric light and power service IURC No. E Gas service IURC No. G Steam service IURC No. S Telephone and telegraph Telecommunications service IURC No. T Water or wastewater service IURC No. W Public utilities filing providing only one class of schedule (1) type of service should not use the above prefixes. Sec. 2. Must Include Formulas, etc. No A tariff schedule of rates, tolls, and charges is complete, or complies with the law, unless it includes must include all rules, regulations, and formulas that in anywise affect the rates, tolls, or charges. Sec. 3. Form of Schedule. All Tariff schedules must be in book, sheet or pamphlet form and, in size 8 1/2 by 11 inches (the size of this sheet of paper). Loose-leaf systems may be used so that changes may be made by inserting a single leaf. submitted to the Indiana utility regulatory commission in an electronic format, readable by generally available software or as otherwise directed in an order, and filed under the relevant docketed cause number or filing number. Sec. 4. Title Page Shall Show. The title Each page of each a tariff schedule shall must show the following: Sec. 5. Schedule Shall Contain. The tariff schedule itself shall be arranged so as to show must include the following: Sec. 6. Amendments and Supplements. (a) A change in, or an addition to, a tariff schedule shall be is known as an amendment. It shall must be shown in a supplement to the tariff schedule and shall refer to the page or pages, or item or items, of the tariff schedule, or of a previous supplement, which it amends. (b) Except as otherwise allowed by this rule, a public utility shall file only the pages that are being amended. Sec. 7. Change of Ownership. In event of If there is a change of ownership, control, or change of name, of a public utility, the public utility absorbed, taken over, or purchased by another utility shall unite combine its tariff schedules with those of that other public utility, in common supplements to the schedules on file, withdrawing or accepting tariff schedules when relevant, and establishing such those schedules and all effective supplements thereto. Such common supplements shall be executed jointly by officers of the old and new public utility and be numbered consecutively as supplements to the schedule (even if less than three pages) to which they are directed. Amendments to such schedules to them. The succeeding public utility must thereafter be filed by the succeeding public utility file any amendments to the tariff schedules in consecutively numbered supplements thereto until the tariff schedules are reissued. New tariff schedules reissuing or superseding these shall must be numbered in the IURC series of the new public utility. In case of the abandonment of a utility, supplement it must be filed file a supplement withdrawing all its schedules. Sec. 8. In Event of Receivership. Similar adoption notice must be filed by A receiver, when assuming possession and control of the property of a public utility, shall submit tariff schedules or supplements indicating the receiver's appointment. Sec. 9. Receipt of Schedules. If A public utility may request the Indiana utility regulatory commission's acknowledgment of receipt of a tariff schedule. is desired, the letter of transmittal must be sent in duplicate, and one copy will be stamped and returned when passed upon by the Commission. Sec. 10. Definition of Joint Rates. For utility service furnished jointly by at least two (2) public utilities, the public utilities may submit joint rates, tolls, and charges. or rates, tolls and charges in force for service or commodity furnished jointly by two or more public utilities. Sec. 12. Address for Schedules. All schedules and correspondence relating thereto must be addressed submitted to the Indiana utility regulatory commission 101 West Washington Street, Suite 1500 E., Indianapolis, Indiana 46204. (commission) electronically or to the current address listed on the commission's website. Sec. 13. (a) The Indiana utility regulatory commission hereby incorporates in this rule the Federal Energy Regulatory Commission's Uniform System of Accounts for Electric Utilities in 18 CFR 101, as in effect on January 1, 2025. (b) Major, minor, and municipal electric utilities operating in Indiana shall follow the Uniform System of Accounts incorporated by reference in subsection (a). (c) Copies of the materials incorporated by reference in subsection (a) may be obtained from the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 or are available for review and copying at the Indiana Utility Regulatory Commission, 101 West Washington Street, Suite 1500 East, Indianapolis, IN 46204. Sec. 14. (a) The Indiana utility regulatory commission hereby incorporates in this rule the Federal Energy Regulatory Commission's Uniform System of Accounts for Gas Utilities, contained in 18 CFR 201, as in effect on January 1, 2025. (b) Major, nonmajor, and municipal gas utilities operating in Indiana shall follow the Uniform System of Accounts incorporated by reference in subsection (a). (c) Copies of the materials incorporated by reference in subsection (a) may be obtained from the Federal Energy Regulatory Commission, 888 First Street NE, Washington, DC 20426 or are available for review and copying at the Indiana Utility Regulatory Commission, 101 West Washington Street, Suite 1500 East, Indianapolis, IN 46204. Sec. 15. (a) The Uniform System of Accounts for Water Utilities adopted by the National Association of Regulatory Utility Commissioners on November 13, 2024, and as corrected on January 24, 2025, is hereby incorporated into this rule by reference. (b) Classes A, B, and C water utilities operating within the state of Indiana shall follow the Uniform System of Accounts incorporated by reference in subsection (a). (c) Copies of the materials incorporated by reference in subsection (a) may be obtained from the National Association of Regulatory Utility Commissioners, 1101 Vermont Avenue NW, Suite 401, Washington, DC 20005 or are available for review and copying at the Indiana Utility Regulatory Commission, 101 West Washington Street, Suite 1500 East, Indianapolis, IN 46204. Sec. 16. (a) The Uniform System of Accounts for Wastewater Utilities adopted by the National Association of Regulatory Utility Commissioners on November 13, 2024, and as corrected on April 4, 2025, and August 27, 2025, is hereby incorporated into this rule by reference. (b) Classes A, B, and C wastewater utilities operating within the state of Indiana shall follow the Uniform System of Accounts incorporated by reference in subsection (a). (c) Copies of the materials incorporated by reference in subsection (a) may be obtained from the National Association of Regulatory Utility Commissioners, 1101 Vermont Avenue NW, Suite 401, Washington, DC 20005 or are available for review and copying at the Indiana Utility Regulatory Commission, 101 West Washington Street, Suite 1500 East, Indianapolis, IN 46204. LSA Document #26-169 Notice of First Public Comment Period: June 17, 2026 Last Hearing Held: July 23, 2026 Documents Incorporated by Reference: Federal Energy Regulatory Commission's Uniform System of Accounts for Electric Utilities, 18 CFR Part 101, effective January 1, 2025; Federal Energy Regulatory Commission's Uniform System of Accounts for Gas Utilities, 18 CFR Part 201, effective January 1, 2025; Uniform System of Accounts for Water Utilities, National Association of Regulatory Utility Commissioners, January 24, 2025, Edition; Uniform System of Accounts for Wastewater Utilities, National Association of Regulatory Utility Commissioners, August 27, 2025, Edition Small Business Regulatory Coordinator: Caleb W. Peery, Assistant General Counsel, Indiana Utility Regulatory Commission, 101 West Washington Street, Suite 1500 East, Indianapolis, IN 46204, (317) 232-2711, CPeery@urc.in.gov