ORDER NO. 97-026

ENTERED JAN 15 1997

This is an electronic copy. Appendices may not be included.

BEFORE THE PUBLIC UTILITY COMMISSION

OF OREGON

UM 799

In the Matter of an Application of the Staff of the Public Utility Commission of Oregon for

Deferral of Tax Savings of Telecommunications Utilities.

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 ORDER

DISPOSITION: APPLICATION APPROVED

The Commission received applications, filed pursuant to ORS 759.200 and OAR 860-034-0560, requesting authority to defer accounting treatment of certain costs.

Based on a review of the applications and the Commission’s records, the Commission finds that the applications satisfy applicable statutes and administrative rules. At its public meeting on January 7, 1997, the Commission adopted Staff’s recommendation to approve the applications. Staff’s recommendation is attached as Appendix A and is incorporated by reference.

Jurisdiction

ORS 759.005 defines a "telecommunications utility" as anyone providing telecommunications service directly or indirectly to the public in Oregon. The Companies are telecommunications utilities subject to the Commission’s jurisdiction.

Applicable law

ORS 759.200 permits deferral of various amounts for later incorporation in rates under certain circumstances. The deferral is consistent with this statute.

OAR 860-034-0560 specifies the information a telecommunications utility must submit when it makes an application to defer accounting of certain costs. These applications contain the necessary information.

ORDER

IT IS ORDERED that GTE Northwest, Telephone Utilities of Eastern Oregon d.b.a. PTI Communications, Telephone Utilities of Oregon d.b.a. PTI Communications, and United Telephone Company of the Northwest requests to defer all of their actual 1995 state income tax refunds until their next general rate cases, as described in Appendix A are granted.

Made, entered, and effective ________________________.

  BY THE COMMISSION:

______________________________

Vikie Bailey-Goggins

Commission Secretary

A party may request rehearing or reconsideration of this order pursuant to ORS 756.561. A request for rehearing or reconsideration must be filed with the Commission within 60 days of the date of service of this order. The request must comply with the requirements of OAR 860-014-0095. A copy of any such request must also be served on each party to the proceeding as provided by OAR 860-013-0070. A party may appeal this order to a court pursuant to ORS 756.580.