(1) A DSU must file a comprehensive, long-term portfolio management and resource procurement plan by December 15 in each odd-numbered year.

(2) As necessary, a DSU's cost tracking filings should include the information, analyses and documentation recommended in these guidelines to support its request for cost recovery related to default supply resource additions or changes.

(3) A DSU's annual cost tracking filing should document the status of on-going default supply portfolio planning, management and resource procurement activities and include rolling three-year action plans. Action plans should include a discussion of activities involving transmission and distribution functions and services.

(4) The commission may implement a DSU's annual cost recovery request on an interim basis, subject to retroactive adjustment, to allow adequate time to process such requests and render a final order.