| (a) In any proceeding before the Commission involving a gas
utility that keeps its books and records in accordance with Commission rules,
the amounts shown on its books and records as well as summaries and excerpts
therefrom shall be considered prima facie evidence of the amount of investment
or expense reflected when introduced into evidence, and such amounts shall
be presumed to have been reasonably and necessarily incurred; provided, however,
that if any evidence is introduced that an investment or expense item has
been unreasonably incurred, then the presumption as to that specific investment
or expense item shall no longer exist and the gas utility shall have the burden
of introducing probative evidence that the challenged item has been reasonably
and necessarily incurred. The gas utility shall be given a reasonable opportunity
to prepare and present such additional evidence relevant to the reasonableness
or necessity of any item so challenged. This section shall apply to the books
and records of an affiliate of a gas utility engaged in a transaction with
the gas utility as described in the Texas Utilities Code, §102.104.
(b) Nothing in this section shall prevent the examiner or any
commissioner from requiring the gas utility to provide additional information
to support any specific record, fact, or argument at any time, whether or
not such was put in issue at the hearing.
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