A filing for approval of lease of utility facilities must be submitted in the following form:

Application is hereby made to the Washington Utilities and Transportation Commission for an order authorizing the lease of utility facilities. The following general information and exhibits are furnished in support:

1. Name of applicant.

2. Address of principal office of applicant.

3. Name and address of attorney or agent.

4. State or states under which applicant is organized and form of organization.

5. A general description of the property owned by applicant and the field of its operations.

A statement by applicant certifying that the requested approval is necessary or appropriate to exempt any owner of the facilities from being a public utility company under the federal Public Utility Holding Company Act of 1935.

Detailed unconsolidated balance sheet as of three months before the date the application is filed, and a pro forma balance sheet as of the same date showing the effect of the proposed lease. Indicate separately the amount of intangibles and the amount reflected in plant acquisition adjustment account if such items are included in the fixed capital or utility plant accounts of the balance sheet.

(A) Detailed income and profit-and-loss statement for the twelve months ended as of the date of the balance sheet submitted as Exhibit "B."

(B) Reconcilement of the retained earnings account for the period covered by the income and profit-and-loss statement. Retained earnings should be segregated from other surplus accounts.

1. A description of the property to be leased.

2. The historical or original cost of the property to be leased and the related accrued depreciation. (Estimated in both cases if actual amounts are not known.)

3. The amount of contributions in aid of construction.

4. Terms of the lease.

Economic and financial justification for entering into the proposed lease including a lease versus purchase analysis.

Show such other facts that may be pertinent to the application.