(1) A large-scale generation provider shall:
(a) maintain separate accounting records for all investments, revenues, and expenses associated with large-scale service requests using generally accepted accounting principles;
(b) take reasonable measures to ensure costs are properly allocated between large load service and other customers;
(c) provide all contracted energy services without reliance on any qualified electric utility, cooperative utility, municipal utility, or other utility except as provided under a large load contract;
(d) meet all applicable North American Electric Reliability Corporation standards; and
(e) maintain reasonable commercial liability insurance as determined by contract or the commission.
(2) A qualified electric utility shall:
(a) maintain separate accounting records for all investments, revenues, and expenses associated with large-scale service requests using generally accepted accounting principles; and
(b) take reasonable measures to ensure costs are properly allocated between large load service and other operations.
(3) All revenues and large load incremental costs associated with a large-scale service request shall be excluded from any rate determinations by the commission.
(4) In connection with any rate case or other appropriate proceeding before the commission, a qualified electric utility shall provide:
(a) operational data identifying when and to what extent the incremental generation resources identified in a large load contract pursuant to Subsection 54-26-301(3)(f) were dispatched to serve large load customers;
(b) an identification of the timing, magnitude, and duration of:
(i) the qualified electric utility's dispatch of the resources described in Subsection (4)(a);
(ii) any periods in which large load customers' loads exceeded the dispatch of resources described in Subsection (4)(a); and
(iii) any periods in which the dispatch of resources described in Subsection (4)(a) exceeded the large load customers' loads;
(c) the method by which costs for the provision of electric service from a qualified electric utility to a large load customer will be excluded from rates paid by retail customers; and
(d) any other information the commission requires to ensure that the costs associated with service to a large load customer are excluded from the rates paid for by retail customers.
(5) A qualified electric utility may not be required to publicly disclose specific revenue information from individual large load customers in any proceeding described in Subsection (4).