Overview
The value of property used for the generation, transmission or distribution of electrical power or energy is determined according to the special method of valuation as described in Section 7-36-29 NMSA 1978.
Form Schedule
This is the form schedule per filer category:
| Filer Type | 01 | 04 | 05 | 04E | 05E | 04R | 05R | 06 | 08 | E1 | E2 |
| 210-Electric | X | X | X | X | X | ||||||
| 210-Electric-Unregulated | X | X | X | X | X | ||||||
| 220-Electric Generation | X | X | X | X | X | ||||||
| 220-Electric Generation-Unregulated | X | X | X | X | X | ||||||
| 230-Electric Transmission-Unregulated | X | X | X | X | X | ||||||
| 240-Electric Co-Op | X | X | X | X | X | X | X | ||||
| 240-Electric Co-Op-Unregulated | X | X | X | X | X | X | X | ||||
| 240-Electric Co-Op-Industry Codes | X | X | X | X | X | X | X |
The forms listed below must be completed for your rendition:
Generic CAB Forms
CAB-01: Report of Company Information
One of the following:
One of the following:
CAB-05: Report of Personal Property
CAB-05E: Report of Personal Property (Reporting by Account Code)
Note: This includes all owned or leased personal property that is recorded in REA or FERC Accounts 312 through 316, 342 through 346, 353 through 359, 362 through 373, and 391 through 399 (less land, land rights, structures and improvements).
CAB-08: Report of Leased Property
Note: Use to list all leased or rented property where the tax liability rests with lessor.
Industry CAB Forms
CAB-E1: Report of Allocation of Property Value by Mile
Note: If you have not reported all your property on Schedules CAB-04, CAB-05, and CAB-06 by its exact location and you wish to allocate the value along your system, then use this form to allocate it by miles of line. Please note that if you have already included the property once on Schedule CAB-04, CAB-05, or CAB-06, you do not need to include it again on this schedule. That property not already listed by its exact location needs to be allocated on this form.
Note: This schedule is for sales meters having an original cost less than $2,500. "Large Industrial Sales Meters" having an original cost in excess of $2,500 are to be reported on CAB-05 Form, Report of Personal Property.
CAB-E2: Report of Utility Plant Summary
Note: Use this form to report the original cost and accumulated depreciation of all your New Mexico Plants. If this does not coincide with the amounts reported on your REA or FERC report, attach a reconciliation and explanation.
Training: 12/21/2021