18 C.F.R. § 346.1
Content of filing for cost-of-service rates
A carrier that seeks to establish rates pursuant to § 342.2(a) of this chapter, or a carrier that seeks to change rates pursuant to § 342.4(a) of this chapter, or a carrier described in § 342.0(b) of this chapter that seeks to establish or change rates by filing cost, revenue, and throughput data supporting such rates, other than pursuant to a Commission-approved settlement, must file, consistent with the requirements of §§ 341.1 and 341.2 of this chapter:
(a) A letter of transmittal which conforms to §§ 341.2(c) and 342.4(a) of this chapter;
(b) The proposed tariff; and
(c) The statements and supporting workpapers set forth in § 346.2.