(1) Except in the case of schedules published under authority of an order of the Commission that sets rates, charges or conditions of service, each letter of transmittal shall be accompanied by the following items in connection with each service classification in which any change is proposed:
    (a) As applicable, a tabulation in typical bill form setting forth, at representative consumption levels, the charges applicable under the present and proposed rates, together with the differences expressed in dollars and in percent;
    (b) The estimated gross increase or decrease in annual revenues resulting therefrom, if ascertainable.
    (2) In addition to the foregoing, electric utilities and gas utilities shall provide the following:
    (a) A description of the service or equipment and its functions;
    (b) A statement of the justification for the change and documentation supporting that justification;
    (c) If a service or type of equipment is proposed to be limited or discontinued, a description of other service or equipment options available to customers.
    (d) A company may request a waiver of any of the requirements of this subsection upon a written application showing that the requirement is inordinately burdensome or unnecessary for analysis of its filing. The director of the Division of Economics will dispose of any such request. A company may request Commission review of a denial of a waiver.
    (3) Where the change involves a rate or charge and the electric or gas utility elects to make a cost study, the utility shall file a cost information statement containing a summary of the cost study performed, including:
    (a) All underlying assumptions;
    (b) The cost study number, if assigned;
    (c) The cost of providing the service or equipment;
    (d) The proposed contribution above or below direct cost, stated in both dollars and percent;
    (e) A statement as to why each above-cost or below-cost contribution rate was chosen; and
    (f) The anticipated effect of the change on the company’s rate of return.
    (4) Whenever a new or additional service classification or rate schedule is filed with the Commission, the information required by subsection (1) above need not be furnished. In lieu thereof, a statement shall be filed stating the purpose and reason for the new service classification or schedule and, if determinable, the estimated annual revenue to be derived therefrom and the estimated number of customers to be served thereby.
    (5) The company shall provide a coded copy of each tariff sheet filed showing changes to the existing tariff sheet. Changes shall be indicated by inserting and underlining new words; words to be deleted shall be lined through with hyphens.
Rulemaking Authority 350.127(2), 366.05(1), 367.121 FS. Law Implemented 366.06, 367.081, 367.091 FS. History-New 1-8-75, Repromulgated 10-22-75, Amended 1-18-82, 8-8-85, Formerly 25-9.05, Amended 5-24-94, 1-25-09.