199—17.8 (476) Assessments under Iowa Code section 476.101(10).
	 17.8(1) Applicability. This rule applies to assessments under Iowa Code section 476.101(10).
	 17.8(2) In making assessments under Iowa Code section 476.101(10), the board will allocate costs and expenses to all parties and participants. The allocation will not necessarily be an equal allocation.
	 17.8(3) The specific method of allocation will be made on a case-by-case basis, and ordinarily will be included in the final order in the docket.
	 17.8(4) The factors the board will consider may include, but are not limited to, Iowa revenues, grouping of parties and participants on the basis of position on the issues, and the factors under rule 17.4(476). Joint participation by similarly oriented parties and participants will be encouraged by favorable allocations.
	 17.8(5) The most recent revenue reports filed pursuant to rule 17.5(476) will be used to determine assessments, if available. If the participant has not previously provided revenue information to the board, or has provided incomplete revenue information, the board may request that the participant submit revenue information. If the participant does not do so, the board may make assumptions regarding the participant’s revenue for purposes of the assessment. The board may make adjustments to the revenue figures as appropriate for the particular type of case.