In any rate-setting hearing not expressly limited to the consideration
of certain issues, the gas utility shall present, in addition to any other
matters required or permitted to be presented, evidence on the following:
(1) all profits or losses resulting from the sale or lease
of appliances, fixtures, equipment, or other merchandise; and the extent,
if any, to which the profit or loss on such merchandise is integral to the
provision of natural gas and natural gas service;
(2) the amount of any income tax savings or deferrals derived
from the application of such methods as liberalized depreciation or amortization;
(3) the amount of any investment tax credit taken since 1971
on the property in question in the proceeding, stated according to the year
in which it was taken; the original cost and depreciable life of any property
on which any investment tax credit was taken, stated according to the year
of acquisition; and whether the utility has made an election pursuant to 26
United States Code §46(e)(1);
(4) a statement of all payments of compensation (other than
salary or wages subject to withholding of federal income tax) to residents
of Texas, or with respect to legal or administrative matters in Texas, or
for representation before the Texas Legislature or any governmental agency
or body. This statement shall include the actual expense for the test year,
with any adjustments for known changes, and the actual expenses for the last
odd-numbered calendar year;
(5) a statement of the total amount expended during the test
year for legislative advocacy, with any adjustments for known changes, and
the actual amount of any such expenses for the last odd-numbered year; and
(6) the amounts expended during the test year, with the corresponding
amount for each, for business gifts, entertainment, charitable or civic contributions;
institutional advertising; conservational advertising; consumption-inducing
advertising; and other advertising.
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