(1) A large-scale generation provider shall: (a) maintain separate accounting records for all investments, revenues, and expenses associated with large-scale service requests using generally accepted accounting principles; (b) take reasonable measures to ensure costs are properly allocated between large load service and other customers; (c) provide all contracted energy services without reliance on any qualified electric utility, cooperative utility, municipal utility, or other utility except as provided under a large load contract; (d) meet all applicable North American Electric Reliability Corporation standards; and (e) maintain reasonable commercial liability insurance as determined by contract or the commission. (2) A qualified electric utility shall: (a) maintain separate accounting records for all investments, revenues, and expenses associated with large-scale service requests using generally accepted accounting principles; and (b) take reasonable measures to ensure costs are properly allocated between large load service and other operations. (3) All revenues and large load incremental costs associated with a large-scale service request shall be excluded from any rate determinations by the commission. (4) In connection with any rate case or other appropriate proceeding before the commission, a qualified electric utility shall provide: (a) operational data identifying when and to what extent the incremental generation resources identified in a large load contract pursuant to Subsection 54-26-301(3)(f) were dispatched to serve large load customers; (b) an identification of the timing, magnitude, and duration of: (i) the qualified electric utility's dispatch of the resources described in Subsection (4)(a); (ii) any periods in which large load customers' loads exceeded the dispatch of resources described in Subsection (4)(a); and (iii) any periods in which the dispatch of resources described in Subsection (4)(a) exceeded the large load customers' loads; (c) the method by which costs for the provision of electric service from a qualified electric utility to a large load customer will be excluded from rates paid by retail customers; and (d) any other information the commission requires to ensure that the costs associated with service to a large load customer are excluded from the rates paid for by retail customers. (5) A qualified electric utility may not be required to publicly disclose specific revenue information from individual large load customers in any proceeding described in Subsection (4).
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