199—17.2(475A,476) Definitions. The following definitions apply to the rules in this chapter.
	17.2(1) A “direct assessment” is the charge to a person bringing a proceeding or matter before the board or to persons participating in proceedings or matters before the board and includes expenses incurred by the board attributable to the board’s duties related to such proceeding or matter.
	17.2(2) An “industry direct assessment” is the charge to the utilities in a specific industry for expenses associated with regulation of that specific industry that are not directly assessed. An industry direct assessment includes a direct assessment in a specific industry for which no person is directly assessed under rule 199—17.4(476). The industries assessed are as follows:
	a. 	Electric utilities are assessed for expenses associated with electric service, including expenses associated with the board’s participation in or consideration of regional and federal issues.
	b. 	Natural gas utilities are assessed for expenses associated with natural gas service, including expenses associated with the board’s participation in or consideration of regional and federal issues.
	c. 	Water utilities are assessed for expenses associated with water service, including expenses associated with the board’s participation in or consideration of regional and federal issues.
	d. 	Sanitary sewer utilities are assessed for expenses associated with sanitary sewer services.
	e. 	Storm water drainage utilities are assessed for expenses associated with storm water drainage services.
	f. 	Telecommunications companies, including all companies providing local exchange service and interexchange service in Iowa whether by landline or voice over Internet protocol, are assessed for expenses associated with telecommunications service, including expenses associated with the board’s participation in or consideration of regional and federal issues.
	17.2(3) A “remainder assessment” is the charge to all persons providing service over which the board has jurisdiction for the total expenses incurred during each fiscal year in the performance of the board’s duties under law after deducting the direct assessments, industry direct assessments, and other revenues.
	17.2(4) “Overhead expenses” are all operating costs of the board not directly attributable to a proceeding or matter, or a specific industry, which are included in direct and industry direct assessments.
	17.2(5) “Gross operating revenues from intrastate operations” include all revenues from Iowa intrastate utility operations during the last calendar year, except:
	a. 	Uncollectible revenues,
	b. 	Amounts included in the accounts for interdepartmental sales and rents, and
	c. 	Gross receipts received by a cooperative corporation or association for wholesale transactions with members of the cooperative corporation or association, provided that the members are subject to assessment by the board based upon the members’ gross operating revenues, or provided that such member is an association whose members are subject to assessment by the board based upon the members’ gross operating revenues.
	17.2(6) As used in this chapter, a reference to expenses of the board includes expenses of the entire utilities division.
	17.2(7) A “person” includes individuals and legal entities as defined in Iowa Code section 4.1(20), except the definition does not include the consumer advocate.
	17.2(8) An “individual” is a human being as distinguished from legal entities.
	17.2(9) Industry direct assessments and remainder assessments for gas and electric utilities exempted from rate regulation by the board and for providers of telecommunications service required to register with the board pursuant to Iowa Code section 476.95A that are exempted from rate regulation under Iowa Code chapter 476 shall be computed at one-half of the rate used in computing industry direct assessments and remainder assessments for other persons.
[ARC 4615C, IAB 8/14/19, effective 9/18/19; ARC 6035C, IAB 11/17/21, effective 12/22/21]