AZ HB2782

Requires the Arizona Corporation Commission and public service corporations to disclose specific information when regulatory assets are included in utility rate bases, including the unamortized balance as of the rate effective date and the difference between test year and rate effective date balances.

Mandates disclosure of the total amortization expense expected to be recovered during the period rates are in effect.

Requires utilities with regulatory assets to disclose whether rate base values remain fixed until the next rate case or decline proportionally with amortization, and how rate base adjustments will be made over time.

Directs the Commission to ensure disclosures allow comparison between total amounts recovered in rates and the remaining unamortized balance of regulatory assets.

Expresses legislative intent that tariff schedules, including amortization schedules affecting rates, be publicly posted to enable public comment on rate schedules set by the Corporation Commission.