corporation commission; utilities; amortization; tariffs

HB 2782 requires Arizona's Corporation Commission and public utilities (like electricity and gas providers) to publicly publish tariff schedules showing how costs - particularly the recovery of "regulatory assets" through amortization - are calculated and collected from customers. It defines "fair value" as the utility's book value plus unamortized costs at the time rates take effect, mandating this be used when setting just and reasonable rates. The bill aims to increase transparency by making these financial details accessible so the public can comment on rate-setting decisions. This directly affects how utilities recover infrastructure costs and how the Commission reviews rate applications.