In any rate-setting hearing not expressly limited to the consideration of certain issues, the gas utility shall present, in addition to any other matters required or permitted to be presented, evidence on the following:
  (1) all profits or losses resulting from the sale or lease of appliances, fixtures, equipment, or other merchandise; and the extent, if any, to which the profit or loss on such merchandise is integral to the provision of natural gas and natural gas service;
  (2) the amount of any income tax savings or deferrals derived from the application of such methods as liberalized depreciation or amortization;
  (3) the amount of any investment tax credit taken since 1971 on the property in question in the proceeding, stated according to the year in which it was taken; the original cost and depreciable life of any property on which any investment tax credit was taken, stated according to the year of acquisition; and whether the utility has made an election pursuant to 26 United States Code §46(e)(1);
  (4) a statement of all payments of compensation (other than salary or wages subject to withholding of federal income tax) to residents of Texas, or with respect to legal or administrative matters in Texas, or for representation before the Texas Legislature or any governmental agency or body. This statement shall include the actual expense for the test year, with any adjustments for known changes, and the actual expenses for the last odd-numbered calendar year;
  (5) a statement of the total amount expended during the test year for legislative advocacy, with any adjustments for known changes, and the actual amount of any such expenses for the last odd-numbered year; and
  (6) the amounts expended during the test year, with the corresponding amount for each, for business gifts, entertainment, charitable or civic contributions; institutional advertising; conservational advertising; consumption-inducing advertising; and other advertising.

Source Note: The provisions of this §7.501 adopted to be effective July 29, 2002, 27 TexReg 6687