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TRA-86 Gross-up Factor Template
Pursuant to N.J.A.C. 14:3-8.6, if a regulated entity includes in a deposit or non-refundable contribution, the tax consequences incurred under TRA-86, all deposit refunds shall also include the associated tax consequences incurred under TRA-86. The amount of the tax consequences shall be calculated following the instructions at N.J.A.C. 14:3-8.6. Each regulated entity that utilizes electric and/or gas depreciation rates shall calculate its TRA-86 gross-up factor pursuant to N.J.A.C. 14:3-8.6(c) and file this factor, along with the completed TRA-86 Gross-up Factor Template, with the Board Secretary and the Director of the Board's Division of Energy. Pursuant to N.J.A.C. 14:3-8.6(f) 4., if the electric or gas regulated entity's TRA-86 gross-up factor changes, the regulated entity shall calculate its new TRA-86 gross-up factor and file this factor along with the template, within 14 calendar days of the change.
