CC_11142023_Exhibit_1_8c — Glendale City Council, November 14, 2023 (part 1 of 2)

NOVEMBER 9, 2023
www.newgenstrategies.net

ELECTRIC RATE STUDY
REPORT
Prepared for:

Glendale Water and Power
City of Glendale
613 E. Broadway,
Glendale, CA 91206
© 2023 NEWGEN STRATEGIES AND SOLUTIONS, LLC

Economics | Strategy | Stakeholders | Sustainability GWP Rate Study Final Report Table of Contents
Executive Summary
Section 1 INTRODUCTION ............................................................................................... 1-1 Background .................................................................................................................... 1-1 Cost of Service and Rate Design Process Overview ....................................................... 1-2 Section 2 REVENUE REQUIREMENTS ............................................................................... 2-1 Financial Forecast .......................................................................................................... 2-1 Projected Energy Requirements ......................................................................... 2-1 Operations and Maintenance Expenses ............................................................. 2-2 Transfer to the City General Fund (City Transfer) ............................................... 2-4 Debt Service ........................................................................................................ 2-4 Capital Paid from Current Earnings ..................................................................... 2-5 Other Income and Expenses ............................................................................... 2-6 Revenue Requirement ................................................................................................... 2-6 Reserves ......................................................................................................................... 2-7 Section 3 COST OF SERVICE RESULTS ............................................................................... 3-1 Functionalization of Revenue Requirement .................................................................. 3-1 Power Supply Function ....................................................................................... 3-1 Transmission Function ........................................................................................ 3-1 Distribution Function .......................................................................................... 3-2 Customer Service Function ................................................................................. 3-2 Unbundling of Revenue Requirement ................................................................ 3-2 Classification of the Revenue Requirement .................................................................. 3-2 Allocation of Revenue Requirement ............................................................................. 3-4 Class Allocation Factors ....................................................................................... 3-4 Cost of Service Results ................................................................................................... 3-6 Cost of Service Results Compared to Current Revenue ...................................... 3-6 Section 4 PROPOSED RATES ............................................................................................ 4-1 Rate Design Objectives .................................................................................................. 4-1 Electric Rate Structure ................................................................................................... 4-1 Base Rate Charges ............................................................................................... 4-1 Pass-Through Adjustment Charges ..................................................................... 4-2 Public Benefits Charge ........................................................................................ 4-3 Electric Utility Proposed Rates ............................................................................ 4-3 Rate Design Results ....................................................................................................... 4-4 Residential Service .............................................................................................. 4-4 Small Business ..................................................................................................... 4-8 Medium Business .............................................................................................. 4-12 Large Business ................................................................................................... 4-17 Street Lighting (SL1, SL2, SL3) ........................................................................... 4-22

Table of Contents

ii GWP Rate Study Final Report
Section 5 CONCLUSIONS AND RECOMMENDATIONS ....................................................... 5-1 Conclusions .................................................................................................................... 5-1 Recommendations ......................................................................................................... 5-2

List of Appendices
A Electric Utility Schedules

List of Tables

Table 2-1 Estimated Energy Requirements .............................................................................. 2-1 Table 2-2 Forecasted O&M Detailed Funds ............................................................................. 2-2 Table 2-3 Power Supply Expenses ............................................................................................ 2-3 Table 2-4 Purchased Power Detailed Costs ............................................................................. 2-3 Table 2-5 Electric Debt Service
(1) ............................................................................................. 2-5 Table 2-6 Electric Debt Service (1) ............................................................................................. 2-5 Table 2-7 Electric Capital Funded with Current Earnings and Reserves .................................. 2-6 Table 2-8 Test Year Revenue Requirement (1) .......................................................................... 2-7 Table 2-9 Electric Cash Reserve Balances – No Rate Increases (1) ............................................ 2-8 Table 3-1 Functionalized Test Year Revenue Requirement ..................................................... 3-2 Table 3-2 Classified Test Year Revenue Requirement ............................................................. 3-3 Table 3-3 Demand Allocation Factors ...................................................................................... 3-5 Table 3-4 Energy Allocation Factors ......................................................................................... 3-5 Table 3-5 Unbundled Revenue Requirement by Class (1) ......................................................... 3-6 Table 3-6 Comparison of Current Rate Revenues with Cost of Service Results ...................... 3-7 Table 4-1 Recommended Rate Increases by Class ................................................................... 4-3 Table 4-2 Electric Utility Rate Revenue – Proposed Rates ....................................................... 4-4 Table 4-3 Current and Proposed Electric Rates: Residential Service L-1-A ............................. 4-5 Table 4-4 Current and Proposed Electric Rates: Residential Service L-1-B ............................. 4-5 Table 4-5 Current and Proposed Electric Rates: Small Business L-2-A ................................... 4-9 Table 4-6 Current and Proposed Electric Rates: Small Business L-2-B .................................... 4-9 Table 4-7 Current and Proposed Electric Rates: Medium Business LD-2-A .......................... 4-12 Table 4-8 Current and Proposed Electric Rates: Medium Business LD-2-B .......................... 4-13 Table 4-9 Current and Proposed Electric Rates: Standby Service Rider: Medium Business Dispatchable ............................................................................................................... 4-17 Table 4-10 Current and Proposed Electric Rates: Large Business PC-1-A ............................. 4-18 Table 4-11 Current and Proposed Electric Rates: Large Business PC-1-B ............................. 4-19 Table 4-12 Current and Proposed Electric Rates: Standby Service Rider: Medium Business Dispatchable ............................................................................................................... 4-22

Table of Contents

GWP Rate Study Final Report iii
List of Figures

Figure 1-1. Typical Cost of Service Process .............................................................................. 1-3 Figure 4-1. Residential L-1-A Cost Curves (High Season) ......................................................... 4-6 Figure 4-2. Residential Phase 1 Monthly Billing Impacts ......................................................... 4-7 Figure 4-3. Residential Phase 2 Monthly Billing Impacts ......................................................... 4-7 Figure 4-4. Residential Phase 3 Monthly Billing Impacts ......................................................... 4-8 Figure 4-5. Small Business L-2-A Cost Curves (High Season) ................................................. 4-10 Figure 4-6. Small Business Phase 1 Monthly Billing Impacts ................................................. 4-10 Figure 4-7. Small Business Phase 2 Monthly Billing Impacts ................................................. 4-11 Figure 4-8. Small Business Phase 3 Monthly Billing Impacts ................................................. 4-11 Figure 4-9. Medium Business LD-2-A Cost Curves (High Season) .......................................... 4-14 Figure 4-10. Medium Business Phase 1 Monthly Billing Impacts .......................................... 4-14 Figure 4-11. Medium Business Phase 2 Monthly Billing Impacts .......................................... 4-15 Figure 4-12. Medium Business Phase 3 Monthly Billing Impacts .......................................... 4-15 Figure 4-13. Large Business PC-1-A Cost Curve (High Season) .............................................. 4-20 Figure 4-14. Large Business Phase 1 Monthly Billing Impacts ............................................... 4-20 Figure 4-15. Large Business Phase 2 Monthly Billing Impacts ............................................... 4-21 Figure 4-16. Large Business Phase 3 Monthly Billing Impacts ............................................... 4-21

Economics | Strategy | Stakeholders | Sustainability GWP Rate Study Final Report

EXECUTIVE SUMMARY
Introduction
In 2023, NewGen Strategies and Solutions, LLC (NewGen) was retained by Glendale Water and Power (GWP) to perform an Electric Cost of Servic e (COS) and Rate Design Study (Study). As part of this Study, NewGen’s Project Team (Project Team) developed a five- year financial forecast including revenue requirements, expected debt issuances, and rate changes from fiscal year (FY) 20 24 through FY 202 8 (Study Period). The goal was to evaluate and identify the optimal combination of debt and rate (i.e., cash) funded portions of the capital program while maintaining financial stability over the five -year planning period.

This report contains five sections as follows:
 Section 1 – Provides an introduction and brief background.  Section 2 – Discusses the development of the revenue requirement.  Section 3 – Provides the COS results.
 Section 4 – Presents the proposed electric rates.
 Section 5 – Summarizes conclusions and recommendations.

Utility Description
GWP is a municipal utility that provides electric and water service to the community of Glendale, California. GWP is governed by the City Council with input from t he GWP Commission . The GWP Commission is an advisory commission that provides recommendations to the City Council regarding changes in policy, improvements to the system, and financing of improvements. The GWP Commission’s five members are appointed and serve a four-year term with a three-term limit. GWP’s last Electric Utility Rate Study was presented to the City Council in 2018 and rate increases were approved for each year from 2019 through 2023.

The Electric Utility is projected to serve an average of 90,565 retail electric customers with average annual retail sales of 979,104 megawatt-hours (MWh) of electricity during the Test Year, or on average over the Study Period.

The Electric Utility provides power to their customers through a combination of GWP-owned generation, purchase power contracts, and market purchases. Currently, GWP operates the Grayson Power Plant and plans to repower the plant, upgrading from boilers and steam turbines to W ärtsilä internal combustion engines and a large battery. GWP also has various purchase power contracts for renewable energy. As of 2022, GWP’s power supply was 35.3% renewable.
1 GWP has a goal of 50% renewable resources by
2030.

The Electric Utility transmission system consists of approximately 57 miles of 34 kilovolt (kV) and 69 kV line, of which 27 miles is underground. The Electric Utility distribution system consists of approximately 503 miles of line, of which approximately 50% is underground.

1 GWP Annual Report 2021–2022
https://www.glendaleca.gov/home/showpublisheddocument/69635/638095488622500000

EXECUTIVE SUMMARY

2 GWP Rate Study Final Report
Cost of Service and Rate Design Process Overview
The COS and rate design process includes five steps as follows:

1. Determination of the Revenue Requirement – This first step examines the utility’s financial needs and determines the amount of revenue that must be generated from rates. For municipal utilities, the revenue requirement is determined on a “cash basis.” A “cash basis” analysis examines the cash obligations of the utility such as operations and maintenance ( O&M) expenses, debt service, cash funded capital projects, and City Transfers. Rates are set such that the utility can pay its bills on an annual going-forward basis.

In preparing our analysis of the electric rates and developing the revenue requirement, NewGen relied upon GWP’s historical audited data, the 2024 Budget, records of operation, customer billing data, and other detailed information and data compiled and provided by GWP’s management and staff.

2. Functionalization and Sub-functionalization of Costs – The revenue requirement is then assigned to the particular function or sub -function of the utility. Electric utilities like GWP typically have power supply, transmission, distribution, and customer services functions. Power Supply sub-functions may include utility-owned generation or purchased power from contracts or the market. Distribution sub-functions may include distribution infrastructure by voltage, metering, billing, collection, etc.

Customer sub-functions include billing and collections, customer service, meter reading, etc.

3. Classification of Costs – Once costs are functionalized, they are then classified based on their underlying nature. Of particular importance is the determination of fixed versus variable costs. Fixed costs remain a financial obligation of the utility regardless of the amount of energy produced whereas variable costs fluctuate based on system energy requirements. Fu rther, fixed and variable costs are associated with utility requirements to meet customer demand, energy, and customer service needs.

4. Allocation of Costs – Once costs are classified, they are then allocated to the various customer classes.

Allocation factors align with cost classification. Therefore, demand-related costs are allocated on measures of class demand such as class contribution to the system coincident peak (CP). Energy allocation factors are based on the amount of energy consumed by customers. Customer allocation factors are based on the number of customers.

These first four steps in the COS process are depicted in the figure below.

Figure ES-1. Typical Cost of Service Process

EXECUTIVE SUMMARY

GWP Rate Study Final Report 3

5. Rate Design – The fifth and final step is rate design, which translates COS results into rates for each customer class.

Revenue Requirement
NewGen utilized the 2022 actual expenses account detail provided by GWP to develop the base year for the financial forecast model and subsequent projections. The 20 22 Expenses were used to project the 2023 year-end totals, then projected for the Study Period 2024 through 2028. After review and discussion with GWP staff, the Project Team adjusted the 20 22 Expenses data to account for any unusual or one - time expenses. Projected non-recurring expenses or revenues were identified and incorporated in the financial forecast, as appropriate. A key input to the financial forecast model was the power supply cost projections provided by GWP and Ascend Analytics. Power supply represents the majority of the total costs to provide electric service to retail customers.

Based on the financial forecast model, NewGen developed a Test Year Revenue Requirement. The Test Year Revenue Requirement reflects GWP ’s total cost of providing electric utility services to various rate classes that must be recovered through retail rate revenues. The Test Year Revenue Requirement was calculated by developing an average of GWP’s Electric Utility costs for the Study Period. Based on the Test Year, NewGen calculated the difference between the projected revenues and revenue requirements over the Study Period. Table ES-1 summarizes the forecasted operating expenses and revenue requirements for the Electric Utility over the Study Period. The Test Year Revenue Requirement of $306,802,972 is the five-year average of the annual revenue requirements and is shown in Table ES-1.

Table ES-1
Test Year Revenue Requirement (1)
Account
Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
O&M Expenses (2) $266,329,279 $249,362,629 $255,258,417 $263,796,970 $270,225,840 $260,994,627 City Transfer $21,219,281 $21,450,640 $21,650,777 $21,908,649 $22,162,121 $21,678,294 Debt Service (3) $14,043,663 $26,946,803 $37,215,749 $42,377,000 $42,377,500 $32,592,143 Capital Paid from Current Earnings (4) ($36,000,000) $0 $19,904,341 $27,431,835 $27,316,087 $7,730,453 Contribution to (from) Reserves $5,638,219 $5,638,219 $5,638,219 $5,638,219 $5,638,219 $5,638,219 Other Expenses/(Income) (5) ($25,757,834) ($23,616,038) ($21,725,504) ($19,563,606) ($18,490,835) ($21,830,764) Revenue Requirement $245,472,608 $279,782,254 $317,941,998 $341,589,067 $349,228,932 $306,802,972 Test Year Projected Revenues (6) $230,130,506
Over (Under) Recovery of Costs ($76,672,465)
Over (Under) Recovery of Costs (33.3%)
(1) Please note that the total amounts shown in the table may not properly add as shown due to rounding. (2) O&M Expenses exclude non-cash related items such as Gas Depletion and Depreciation. (3) Debt service reflects the annual total principal and interest payments associated with current and expected new debt financing. (4) Capital Paid from Current Earnings includes a one-time payment of $36 million from restricted cash reserves to partially fund the Scholl Canyon Biogas project. This transfer is represented by a cash inflow to capital from current earnings in FY 2024. (5) Other Expenses/(Income) include interest income, capital contributions, miscellaneous revenues, and sales to other utilities. (6) Test Year Projected Revenues vary each year as kilowatt-hour (kWh) sales vary.

EXECUTIVE SUMMARY

4 GWP Rate Study Final Report
NewGen has included the contribution to GWP’s cash reserves to increase the Test Year Revenue Requirement in Table ES -1. The purpose of this contribution is to meet GWP reserve and deb t service coverage policies. The Test Year projected revenues are under collecting by approximately 33.3%.

If GWP does not institute rate increases, there will not be sufficient funds to maintain operations and fund the repowering of the Grayson facility.

Cost of Service Results
The COS analysis translates the Electric Utility ’s Test Year Revenue Requirement of $ 306,802,972 into a revenue requirement by customer class. The Test Year Revenue Requirement is functionalized or “unbundled” into four functions of the system ( i.e., Power Supply, Transmission, Distribution, and Customer Service), then classified as customer-, demand-, or energy-related, and finally allocated to each of the customer classes as shown in Table ES-2. The result provides a COS revenue requirement for each customer class, which are then compared to the projected revenues for the Study Period to determine the class rate changes.

Table ES-2
Comparison of Current Rate Revenues with Cost of Service Results Customer Class
Cost of
Service (1)
Test Year
Projected
Revenue (2,3)
Difference
($)
Difference
(%)
Residential (L-1) $144,082,437 $100,811,925 ($43,270,512) (42.9%) Small Business (L-2) $29,925,170 $20,845,918 ($9,079,251) (43.6%) Medium Business (LD-2) $59,947,259 $50,107,775 ($9,839,484) (19.6%) Large Business (PC-1) $71,125,712 $55,458,888 ($15,666,824) (28.2%) Lighting (SL1, SL2, SL3) $1,722,395 $2,906,000 $1,183,605 40.7% Total $306,802,972 $230,130,506 ($76,672,465) (33.3%) (1) Total COS represents the five-year average revenue requirement for the Electric Utility. (2) Rate revenue represents the projected five-year average rate revenues for the Electric Utility under current rates. (3) Assumes Energy Cost Adjustment Charge (ECAC), Regulatory Adjustment Charge (RAC), and the Revenue Decoupling Charge (RDC) rates of $0.00 per kWh.

As shown in Table ES-2, overall COS analysis forecasts a 33.3% rate increase to meet the Electric Utility’s revenue requirements. In addition, when evaluated on a customer basis, rate adjustments are required to ensure that each customer is appropriately charged based on their impact to the system.

Based on the financial forecast and COS results, GWP decided to support their revenue requirement needs with a combination of rate increases, bond issuances, and use of reserves. GWP set annual retail revenue increases of 14.8% for FY 2024, 11.3% for FY 2025, 11.3% for FY 2026, 0.0% for FY 2027, and 0.0% for FY 2028. These rate increases are necessary to maintain the reserve fund balance at adequate levels.

With GWP’s rate increases, the ending balance in FY 202 8 increases from the estimated $ 208 million to $217 million, equivalent to 295 days cash on hand. The cash reserve balances resulting from the proposed rate increases are adequate based on industry practices and provide GWP flexibility and financial stability in supporting future operating and capital needs . The reserves also provide GWP with the flexibility to address changes in construction, schedule, and financing related costs (e.g., the debt interest rates) for

EXECUTIVE SUMMARY

GWP Rate Study Final Report 5
the proposed Grayson repowering project, as it is currently forecast. In addition, these cash reserves are utilized for multiple purposes at the utility, such as working capital, rate stabilization ( i.e., reducing rate volatility and impacts), and capital improvements.

Rate Design
Rate design includes proposed rates to collect the additional revenue goals. The GWP revenue increases were not applied equally to each customer class, as the COS results support a higher rate increase for Residential and Small Business customers in order to gradually align those rates with the COS. NewGen recommends an increase in Residential rates of 18.6% in year 1 and 14% in years 2 and 3 to align rates more closely with the COS results over the three-year period.

Based on the forecasted expenses to operate the Electric Utility from FY 2024 through FY 2028, NewGen recommends rate adjustments over three phases rather than five to align with the proposed Grayson repowering schedule and to maintain financial metrics . Table ES -3 shows the revenues for each phase based on projected load. The load growth was provided by GWP and averages 0. 8% per year. The total revenues reflect rate increases and load growth. If the load growth is removed, the increases in annual revenues are in line with the recommended rate changes. The results of the gradual rate change and revenue generated in each phase are provided in Table ES-3.

Table ES-3
Electric Utility Rate Revenue Increase in Five Phases
Class
Current
Rate
(2023)
Revenue (1)
Phase 1
(2024)
Revenue (2)
Phase 2
(2025)
Revenue (2)
Phase 3
(2026)
Revenue (2)
Phase 4
(2027)
Revenue (2)
Phase 5
(2028)
Revenue (2)
Residential (L-1) $98,483,612 $115,736,690 $133,555,919 $153,628,243 $155,689,323 $157,633,274 Small Business (L-2) $20,530,813 $24,026,048 $27,630,935 $31,430,108 $31,850,057 $32,246,775 Medium Business (LD-2) $48,874,629 $53,363,383 $57,875,304 $62,678,273 $63,358,545 $64,058,178 Large Business (PC-1) $54,832,608 $61,182,036 $67,554,173 $74,622,239 $75,460,529 $76,307,540 Lighting (SL1, SL2, SL3) $2,906,000 $2,906,000 $2,906,000 $2,906,000 $2,906,000 $2,906,000 Total $225,627,661 $257,214,157 $289,522,331 $325,264,863 $329,264,454 $333,151,768 Change in Revenues 14.0% 12.6% 12.3% 1.2% 1.2%
Load Growth (3) (1.2%) 1.5% 1.1% 1.5% 1.3%
Effective Revenue Increase (4) 14.8% 11.3% 11.3% 0.0% 0.0% (1) Assumes ECAC, RAC, and RDC rates effective July 1, 2023. (2) Assumes ECAC, RAC, and RDC rates of $0.00 per kWh.
(3) Load Growth provided by GWP. Percent increase reflects increase in retail sales kWh. (4) The effective revenue increase reflects the increase in revenues if there were no load growth.

The L-1 class receives rate increases of approximately 18.6% in phase 1 and 14% in phase 2 and 3. The L- 2 class receives rate increases of approximately 18.2% in phase 1, 13.5% in phase 2, and 12.6% in phase

3. The LD-2 class receives rate increases of approximately 9.7% in phase 1, 7.5% in phase 2, and 7.4% in phase 3. The PC-1 class receives rate increases of approximately 12.1% in phase 1, 9.3% in phase 2, and

9.5% in phase 3. The SL classes’ rates do not change. There are no rate increases for any class in phases

EXECUTIVE SUMMARY

6 GWP Rate Study Final Report
4 and 5. The rate increases outlined in Table ES-3 are largely due to increasing power supply costs and capital needs of the Electric Utility. The capital needs outlined in GWP’s Electric Utility Capital Improvement Plan (CIP) total approximately $723 million for the Study Period. Ultimately, an increase in electric rates is necessary to ensure that GWP has sufficient financial resources to cover the cost of providing service and to fund the needed capital improvements.

Economics | Strategy | Stakeholders | Sustainability GWP Rate Study Final Report

Section 1

INTRODUCTION
In 2023, NewGen Strategies and Solutions, LLC (NewGen) was retained by Glendale Water and Power (GWP) to perform an Electric Cost of Service (COS) and Rate Design Study (Study). As part of this Study, GWP requested that NewGen’s Project Team (Project Team) forecast revenue requirements and rates from Fiscal Year (FY) 2024 through FY 2028 (Study Period). GWP’s FY runs from July 1 through June 30.

All data contained in this report represents the GWP FY unless otherwise stated. This report describes the analysis performed for the Electric Utility and makes projections of the rates charged to the electric customers. This report consists of five sections and an Executive Summary.

Following the Executive Summary, this section provides the introduction for the Study. Section 2 discusses the development of the revenue requirement through FY 2028. Section 3 discusses the COS process and the resulting revenue requirement by customer class. Section 4 discusses the recommended rates required to recover the estimated revenue requirement. Section 5 provides our conclusions and recommendations.

Regular reviews of the performance of a utility’s rates are an integral part of any utility’s manag ement, and failure to monitor the Electric Utility’s rates can result in the need for significant rate actions. Our Project Team recommends that, going forward, GWP continue to regularly monitor and review the performance of their adopted rates and perform rate adjustments in a timely manner to preserve the financial integrity of the Electric Utility.

The analysis performed by NewGen was designed to consider foreseeable, known, and measurable adjustments during the Study Period. The goal was to construct a financial planning tool for GWP to gain an understanding of the key issues and required rate, debt, and capital decisions facing the Electric Utility over the Study Period. A critical benefit of the financial planning tool is the ability to quantify the impacts of decisions made today regarding debt issuances and rate changes required in the future. As with any forecast, assumptions were made and GWP should note that the actual expenses and revenues generated each year may differ from the projected expenses and revenues outlined in this report due to unforeseen changes such as system growth, inflation, etc.

Background
GWP is a municipal utility that provides electric and water service to the community of Glendale, California. GWP is governed by the City Council with input from the GWP Commission. The GWP Commission is an advisory commission that provides recommendations to the City Council regarding changes in policy, improvements to the system, and financing of improvements. The GWP Commission’s five members are appointed and serve a four-year term with a three-term limit. GWP’s last Electric Utility Rate Study was presented to the City Council in 2018 and rate increases were approved for each year from 2019 through 2023.

Section 1

1-2 GWP Rate Study Final Report
The Electric Utility provides power to their customers through a combination of GWP-owned generation, purchase power contracts, and market purchases. Currently, GWP operates the Grayson Power Plant and plans to repower the plant, upgrading from boilers an d steam turbines to Wärtsilä internal combustion engines and a large battery. GWP also has various purchase power contracts for renewable energy. As of 2022, GWP ’s power supply was 35.3% renewable .2 GWP has a goal of 50% renewable resources by 2030.

GWP’s capital plan includes the proposed repowering of the Grayson Power Plant for approximately $514 million. This project would be funded entirely by debt.

Cost of Service and Rate Design Process Overview
The COS and rate design process includes five steps as follows:

Customer sub-functions include billing and collections, customer service, meter reading, etc.

4. Allocation of Costs – Once costs are classified, they are then allocated to the various customer classes.

2 GWP Annual Report 2021–2022
https://www.glendaleca.gov/home/showpublisheddocument/69635/638095488622500000

INTRODUCTION

GWP Rate Study Final Report 1-3
These first four steps in the COS process are depicted in the figure below.

Figure 1-1. Typical Cost of Service Process

5. Rate Design – The fifth and final step is rate design, which translates COS results into rates for each customer class.

Economics | Strategy | Stakeholders | Sustainability GWP Rate Study Final Report Section 2

REVENUE REQUIREMENTS
Developing the Test Year Revenue Requirement is the first step in the COS and rate design process, as shown in Figure 1-1. The Test Year Revenue Requirement for the Electric Utility was based on the average expenses for the Study Period with adjustments for unusual or one -time expenses, the Capital Improvement Program (CIP), existing debt amortization schedules, projected debt issuances, and forecasted escalation assumptions and factors. NewGen developed a five-year financial forecast for the Study Period. The average revenue requirement for the five-year Study Period was used as the Test Year Revenue Requirement and represented all costs that must be recovered through the Electric Utility’s rates. The Test Year Revenue Requirement serves as a basis for determining the overall level of revenue recovery and provides a foundation for the COS analysis.

Financial Forecast
The financial forecast includes projections of revenues, expenses, capital spending, debt service , and changes in reserves over the five-year Study Period (FY 2024–FY 2028). To develop the financial forecast, NewGen utilized GWP ’s 2022 actual expenses , the 20 23 Budget, load forecast documents, records of operations, customer billing data, and other detailed information and data compiled and provided by GWP’s management and staff. GWP provided the 2022 actual expenses which were used as the base year in the financial forecast. After review and discussion with GWP staff, the Project Team adjusted the 2022 totals to account for any known and measurable or one -time expenses. Any projected non -recurring expenses or revenues are identified and incorporated in the financial forecast, as appropriate.

To forecast expenses through FY 202 8, NewGen used multiple escalation and forecast factors. Specific inflation and customer growth rates were applied to the baseline FY 2023 projected year-end data.

Projected Energy Requirements
The Electric Utility’s forecasted electric consumption is a key driver in projections of expenses and revenues. The load forecast was developed by a separate consultant as part of a compliance filing required by the California Public Utilities Commission (CPUC). The forecasted retail electric consumption includes an annual energy growth rate of less than 1% which reflects sales to GWP’s retail customers.

Table 2-1
Estimated Energy Requirements

Retail Sales
(MWh)
Losses
(MWh)
Total
(MWh)
Test Year 979,105 60,577 1,039,682

Section 2

2-2 GWP Rate Study Final Report
Operations and Maintenance Expenses
The first step in developing the revenue requirement forecast was the creation of the base year O&M expenses. GWP’S historical data and 2023 Budget provide Electric Utility O&M expenses based on five Electric Works Revenue Funds. In discussions with GWP management, NewGen selected the detailed FY 2023 Budget as the base year in the financial forecast for projections of O&M expenses.

Based on the FY 2023 Budget from GWP, NewGen forecast the O&M costs for the Study Period. In addition to the projected other expenses/revenues (including interest income, capital contributions, miscellaneous revenues and sales to other utilities) , CIP, debt service projections, and City Transfer, t hese forecasted O&M expenses supported the development of the Test Year Revenue Requirement. The Test Year Revenue Requirement for the Study Period includes all costs required to operate the utility and ensure financial stability for the Electric Utility.

O&M Forecast Account Detail
Table 2-2 below summarizes the forecasted Electric Works Revenue Funds included in the O&M expenses.

The average five-year O&M expenses were used in the Test Year Revenue Requirement.

Table 2-2
Forecasted O&M Detailed Funds
Account
Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
Administration $14,223,801 $14,793,939 $15,387,599 $16,005,770 $16,649,478 $15,412,117 Customer Services $10,739,555 $11,054,655 $11,379,668 $11,714,926 $12,060,776 $11,389,916 Conservation & Utility Modernization $5,936,454 $6,105,095 $6,275,906 $6,414,888 $6,557,004 $6,257,869 Utility Finance $704,824 $725,750 $747,299 $769,490 $792,342 $747,941 Business System Support $3,218,760 $3,289,349 $3,361,510 $3,435,278 $3,510,691 $3,363,118 Environmental & Safety $670,497 $688,459 $706,914 $725,877 $745,362 $707,422 Utility Operation Center & Warehouse $1,106,752 $1,133,563 $1,161,049 $1,189,228 $1,218,117 $1,161,742 Yard Administration $184,356 $189,730 $195,263 $200,958 $206,820 $195,426 Engineering $5,764,859 $5,922,121 $6,083,772 $6,249,936 $6,420,742 $6,088,286 Customer Support $1,127,282 $1,160,728 $1,195,170 $1,230,637 $1,267,160 $1,196,195 Street Light $634,072 $651,421 $669,256 $687,589 $706,436 $669,755 Howard Substation $3,408,250 $3,507,521 $3,609,708 $3,714,897 $3,823,176 $3,612,710 Meter & Test Shop $3,260,602 $3,356,211 $3,454,648 $3,556,207 $3,660,769 $3,457,687 Station Maintenance $6,316,782 $6,537,316 $6,762,605 $6,992,784 $7,227,993 $6,767,496 Overhead & Underground $15,282,944 $15,694,210 $16,116,821 $16,551,099 $16,997,371 $16,128,489 Substructure $2,690,734 $2,769,167 $2,849,905 $2,933,017 $3,018,571 $2,852,279 Power Management $176,509,151 $156,843,447 $159,960,293 $165,671,231 $169,186,392 $165,634,103 Power Plant $14,549,606 $14,939,948 $15,341,031 $15,753,158 $16,176,638 $15,352,076 Total $266,329,279 $249,362,629 $255,258,417 $263,796,970 $270,225,840 $260,994,627

REVENUE REQUIREMENTS

GWP Rate Study Final Report 2-3
Power Supply Expenses
Power Supply expenses are the largest portion of the total O&M expenses and are associated with take or pay contracts ( i.e., Intermountain Power Plant, Magnolia Power Plan t, and Tieton Hydropower), purchased power agreements (i.e., Hoover Hydropower, High Winds Solano, and Skylar Renewable), and spot market purchases to balance GWP’s needs to meet load. The majority of the power supply costs forecast and used in the Study were provided by Ascend Analytics and reviewed by GWP. Additional power supply expenses include fuel costs for GWP-owned generation plants, labor, and other supporting O&M accounts. The tables below summarize the total power supply expenses.

Table 2-3
Power Supply Expenses

Year 1
FY 2023
Year 2
FY 2024
Year 3
FY 2025
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
Power Management
Salaries and Benefits $2,837,863 $2,922,998 $3,010,688 $3,101,009 $3,194,039 $3,013,320 Fuel – Natural Gas $36,466,514 $32,204,378 $32,497,830 $33,120,985 $34,764,334 $33,810,808 Purchased Power $132,491,430 $113,903,746 $116,538,391 $121,432,672 $123,106,106 $121,494,469 Remaining/Other O&M $4,713,344 $7,812,325 $7,913,383 $8,016,565 $8,121,912 $7,315,506 Subtotal $176,509,151 $156,843,447 $159,960,293 $165,671,231 $169,186,392 $165,634,103 Power Plant
Salaries and Benefits $9,422,280 $9,704,948 $9,996,096 $10,295,979 $10,604,859 $10,004,832 Remaining/Other O&M $5,127,326 $5,235,000 $5,344,935 $5,457,179 $5,571,779 $5,347,244 Subtotal $14,549,606 $14,939,948 $15,341,031 $15,753,158 $16,176,638 $15,352,076 Total Power Supply O&M $191,058,756 $171,783,395 $175,301,324 $181,424,389 $185,363,030 $180,986,179

Table 2 -4 below summarizes the specific GWP power supply resources and projected costs for the Study Period included in the purchased power supply expense account. These costs were based on the contracts and pricing structures available to NewGen and/or projections of historical costs of the contract(s). The expense projections also account for the proposed repowering of the Grayson Power Plant.

Table 2-4
Purchased Power Detailed Costs

Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
Purchased Power $132,491,430 $113,903,746 $116,538,391 $121,432,672 $123,106,106 $121,494,469 Fuel Natural Gas $36,466,514 $32,204,378 $32,497,830 $33,120,985 $34,764,334 $33,810,808 Renewable Energy Credits $0 $3,000,000 $3,000,000 $3,000,000 $3,000,000 $2,400,000 Total $168,957,944 $149,108,124 $152,036,221 $157,553,658 $160,870,440 $157,705,277

Section 2

2-4 GWP Rate Study Final Report
Non-Power Supply Expenses
Non-power supply expense accounts, as seen in Table 2 -2 (i.e., Administration, Customer Services, and Utility Finance) were forecast to increase at various inflation rates.

Transfer to the City General Fund (City Transfer)
The City Transfer is defined by the City Charter, Article XI, Section 22, which provides:

At the end of each fiscal year an amount equal to twenty -five (25) percent of the operating revenues of the department of Glendale Water and Power for such year, excluding receipts from water or power supplied to other cities or utilities at wholesale rates, shall be transferred from said Glendale Water and Power surplus fund to the general reserve fund; provided, that the council may annually, at or before the time for adopting the general budget for t he ensuing fiscal year, reduce said amount or wholly waive such transfer if, in its opinion, such reduction or waver is necessary to ensure the sound financial position of said department of Glendale Water and Power and it shall so declare by resolution.

In the financial forecast and Test Year Revenue Requirement, the City Transfer forecast was provided by GWP.

Debt Service
The debt service represents existing and projected debt service. The existing debt service within the Study Period and Test Year Revenue Requirement includes the 2013 Refunding Bond and 2016 Refunding Bond amortization schedules as provided by GWP.

There were several scenarios considered for issuing new debt. The primary driver of new debt is the repowering of the Grayson Power Plant. The following scenarios were considered.

1. One issuance of $600 million in 2024. $34.0 million average annual debt service.

2. Two issuances of $300 million in 2024 and 2025. $29.0 million average annual debt service.

3. Three issuances of $200 million in 2024, 2025, and 2026. $26.0 million average annual debt service.

4. One issuance of $500 million in 2024. $27.2 million average annual debt service.

5. Three issuances of $166 million in 2024, 2025, and 2026. $21.5 million average annual debt service.

6. Three issuances: $140 million in 2024, $170 million in 2025, and $190 million in 2026. $20.3 million average annual debt service.

Ultimately, GWP decided that $500 million in total debt issuances would be sufficient with expected cash reserves to fund the repowered Grayson Power Plant . The fifth scenario with three issuances of $166 million in 2024, 2025, and 2026 was selected to allow for timely payments to contractors for the Grayson repowering project while also delaying some of the debt service cost impacts and allowing GWP to meet metrics required of the bond such as net income and debt service coverage. The bond issuance for the repowered Grayson Power Plant includes an additional refunding on the 2013 Electric Revenue Bond .

Table 2-5 summarizes the projected debt service for the Electric Utility under the fifth scenario.

REVENUE REQUIREMENTS

GWP Rate Study Final Report 2-5
Table 2-5
Electric Debt Service (1)

Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
Debt Service
Existing $8,977,760 $11,635,750 $11,631,000 $11,625,500 $11,623,500 $11,098,702 Future $5,065,903 $15,311,053 $25,584,749 $30,751,500 $30,754,000 $21,493,441 Total $14,043,663 $26,946,803 $37,215,749 $42,377,000 $42,377,500 $32,592,143 (1) Please note that the total amounts shown in the table may not properly add as shown due to rounding.

Table 2 -6 summarizes the projected debt service coverage ratio (DSCR) for the Electric Utility at the recommended rate increases for FYs 2024, 2025, and 2026. The operating expenses shown in Table 2 -6 do not include capital expenses. By bond covenants, GWP must maintain a minimum 1.1 DSCR and has a target of 2.0 aligned with industry practices.

Table 2-6
Electric Debt Service (1)

Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
Operating Revenues (2) $281,753,190 $312,647,617 $347,641,988 $351,482,087 $355,006,439 $329,706,264 Operating Expenses $266,329,279 $249,362,629 $255,258,417 $263,796,970 $270,225,840 $260,994,627 Net Revenues Available $15,423,911 $63,284,987 $92,383,571 $87,685,117 $84,780,599 $68,711,637 Debt Service
Existing $8,977,760 $11,635,750 $11,631,000 $11,625,500 $11,623,500 $11,098,702 Future $5,065,903 $15,311,053 $25,584,749 $30,751,500 $30,754,000 $21,493,441 Total $14,043,663 $26,946,803 $37,215,749 $42,377,000 $42,377,500 $32,592,143 Debt Service Coverage Ratio (3) 1.10 2.35 2.48 2.07 2.00 2.11 (1) Please note that the total amounts shown in the table may not properly add as shown due to rounding. (2) Operating revenues include retail rate revenues, sales to other utilities, interest income, and other or miscellaneous revenues. (3) DSCR equals the Net Revenues Available divided by the total Debt Service. Per the 2016 bond refunding Official Statement, GWP is required to maintain a 1.1 DSCR.

Capital Paid from Current Earnings
The Electric Utility capital expenses are identified within the 2023 Budget five-year CIP. The utility utilizes a combination of debt , cash from rate revenues , and cash reserves to finance the capital expenses and upgrades. The proposed debt issuance would fund the Grayson repowering project. The remaining CIP is funded from rate revenues and cash reserves. If the rates are not adjusted, cash reserves must be used to fund a large portion of the annual CIP over the Study Period. The average annual amount of capital expenses funded from current earnings, rate revenues, or cash reserves included in the Test Year Revenue

Section 2

2-6 GWP Rate Study Final Report
Requirement is $27 million. Table 2-7 outlines the annual capital outlays paid from annual rate revenues and cash reserves over the Study Period.

Table 2-7
Electric Capital Funded with Current Earnings and Reserves

Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
Cash Funded Capital (1) ($36,000,000) $0 $19,904,341 $27,431,835 $27,316,087 $7,730,453 (1) Capital Paid from Current Earnings includes a one-time payment of $36 million from restricted cash reserves to partially fund the Scholl Canyon Biogas project. This transfer is represented by a cash inflow to capital from current earnings in FY 2024.

Other Income and Expenses
Other income and expenses represent miscellaneous non -operating revenues or expenses and net $16 million (net revenues) in the Test Year. This amount reflects non-operating revenues, which include sales to other utilities, interest income, and miscellaneous revenues (e.g., late fees, connection fees, etc.).

These net revenues of $16 million reduce the overall Test Year Revenue Requirement.

Revenue Requirement
There are two primary revenue requirement methodologies employed in the utility industry : the cash basis and the utility basis. The primary differences between the cash basis and the utility basis involve the treatment of depreciation, return on invested capital, and debt service. The cash basis, which is the most common method used by municipalities, includes debt service but excludes depreciation and return on invested capital in the revenue requirement determination. The cash basis focuses on meeting the cash demands of the utility. The utility basis most commonly used by private or for-profit utilities includes depreciation and return on invested capital but excludes debt service from the revenue requirement determination.

In this COS analysis, the Project Team utilized the cash basis, as it follows the traditional cash -oriented budgeting practices frequently used by government entities. In addition, the cash basis is generally easier to explain to customers since it attempts to match revenue and expenditures.

NewGen developed the Test Year Revenue Requirement for the five-year Study Period including all costs required to operate the utility and ensure its financial stability. The revenue requirements for each year of the Study Period are shown below. The Test Year Revenue Requirement of $306,802,972 is the five- year average of the annual revenue requirements and is shown in Table 2 -8. The current rates do not adequately recover the total operating and capital costs by approximately $76.7 million per year.

REVENUE REQUIREMENTS

GWP Rate Study Final Report 2-7
Table 2-8
Test Year Revenue Requirement (1)
Account
Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Average
Five-Year
O&M Expenses (2) $266,329,279 $249,362,629 $255,258,417 $263,796,970 $270,225,840 $260,994,627 City Transfer $21,219,281 $21,450,640 $21,650,777 $21,908,649 $22,162,121 $21,678,294 Debt Service (3) $14,043,663 $26,946,803 $37,215,749 $42,377,000 $42,377,500 $32,592,143 Capital Paid from Current Earnings (4) ($36,000,000) $0 $19,904,341 $27,431,835 $27,316,087 $7,730,453 Contribution to (from) Reserves $5,638,219 $5,638,219 $5,638,219 $5,638,219 $5,638,219 $5,638,219 Other Expenses/(Income) (5) ($25,757,834) ($23,616,038) ($21,725,504) ($19,563,606) ($18,490,835) ($21,830,764) Revenue Requirement $245,472,608 $279,782,254 $317,941,998 $341,589,067 $349,228,932 $306,802,972 Test Year Projected Revenues (6) $230,130,506
Over (Under) Recovery of Costs ($76,672,465)
Over (Under) Recovery of Costs (33.3%)
(1) Please note that the total amounts shown in the table may not properly add as shown due to rounding. (2) O&M Expenses exclude non-cash related items such as Gas Depletion and Depreciation. (3) Debt service reflects the annual total principal and interest payments associated with current and expected new debt financing. (4) Capital Paid from Current Earnings includes a one-time payment of $36 million from restricted cash reserves to partially fund the Scholl Canyon Biogas project. This transfer is represented by a cash inflow to capital from current earnings in FY 2024. (5) Other Expenses/(Income) include interest income, capital contributions, miscellaneous revenues, and sales to other utilities. (6) Test Year Projected Revenues vary each year as kilowatt-hour (kWh) sales vary.

NewGen has included the contribution to GWP’s cash reserves to increase the Test Year Revenue Requirement shown in Table 2 -8. The purpose of this contribution is to meet GWP reserve and debt service coverage requirements and policies.

Reserves
Unrestricted cash reserves by GWP are used to provide working capital, fund capital projects, mitigate market or price volatility risks to customers, and manage the cash flow of the utility. The annual balance and contributions/use of reserves if GWP does not adjust base rates are shown in Table 2-9.

As shown in Table 2-8, the Test Year projected revenues are under collecting by approximately 33.3%. If GWP does not institute rate increases, the estimated annual $ 76.7 million shortage will be taken from reserves, drawing down the cash reserve balance. The estimated reserve balance as of July 1, 20 23, is $209 million or 28 7 days of cash on hand. Without any rate increases, the cash reserve balance of $209 million will decrease by $355 million over the Study Period to negative $146 million.

Section 2

2-8 GWP Rate Study Final Report
Table 2-9
Electric Cash Reserve Balances – No Rate Increases (1)

Year 1
FY 2024
Year 2
FY 2025
Year 3
FY 2026
Year 4
FY 2027
Year 5
FY 2028
Fund Balance – BOY $208,786,089 $194,209,460 $147,779,223 $65,313,845 ($38,061,107) Deposits from Earnings (2) ($50,576,630) ($46,430,236) ($62,561,038) ($75,943,116) ($81,007,948) Withdrawals (Capital & Operating) $36,000,000 $0 ($19,904,341) ($27,431,835) ($27,316,087) Fund Balance – EOY $194,209,460 $147,779,223 $65,313,845 ($38,061,107) ($146,385,143) Days Cash on Hand BOY 287 284 211 90 (52)
Days Cash on Hand EOY 267 216 93 (53) (198)
(1) Please note that the total amounts shown in the table may not properly add as shown due to rounding. (2) Deposits from earnings represent the operating revenues less operating expenses, City Transfer, and debt service.

If the proposed rate increases of 14.8% for FY 2024, 11.3% for FY 2025, 11.3% for FY 2026, 0.0% for FY 2027, and 0.0% for FY 2028 are implemented, the ending balance in FY 2028 increases from negative $146 million to $218 million, equivalent to 295 days cash on hand. The cash reserve balances resulting from the p roposed systemwide rate increases are adequate based on industry practices and provide GWP flexibility and financial stability in supporting future operating and capital needs. The reserves also provide GWP with the flexibility to address changes in construction, schedule, and financing-related costs (e.g., the debt interest rates) for the proposed Grayson repowering project, as it is currently estimated in the forecast. In addition, these cash reserves are utilized for multiple purposes at the utility, such as working capital, rate stabilization (e.g., reducing rate volatility and impacts), and capital improvements.

Economics | Strategy | Stakeholders | Sustainability GWP Rate Study Final Report Section 3

COST OF SERVICE RESULTS
Developing the Test Year Revenue Requirement is the first step in the Rate Study, as shown in Figure 1-1.

After determining the system revenue requirement, a COS for each customer class is developed to determine the specific costs to serve each class. Customer class revenues are compared to class revenue requirements to evaluate the current rate’s abilities to fully recover costs. NewGen analyzed the cost to serve each customer class based on the revenue requirement developed in Section 2.

Once completed, the COS results indicate the degree to which existing rates recover the costs to serve customers. The COS results are then used to design new electric rates.

The COS analyses relied on the following key supporting data and analysis:
 Test Year reported revenue requirements and revenues based on current rates;  Total System and customer class demand and energy requirements;  Actual and assumed customer service characteristics; and  Information obtained from customer accounts and records.

Functionalization of Revenue Requirement
The second step in the COS and rate design process, as shown in Figure 1-1, is to functionalize the revenue requirement. The Electric Utility’s rates were unbundled into four functions: power supply, transmission, distribution, and customer service. The assignment of costs by function falls into two general categories:
1) direct assignments and 2) derived allocations. Direct assignments are costs that are readily associated with a specific utility function and are directly assigned to that function. For example, the purchase power contracts are an expense solely related to power supply, so it is directly assigned to that function.

Derived allocators are allocation factors that are based on the sum, average, or weighted effect of different underlying factors. Derived allocators can be complex and should reflect the logical answer to the following question: what underlying activities drive the cost of this item? For example, administrative and general expenses are associated with the O&M of all utility functions. Thus, administrative and general expenses are allocated to each utility function using various derived allocators. Each of the four utility functions is described below.

Power Supply Function
The power supply function consists of costs associated with power generation, the cost of purchased power, and procuring and administering power supply contracts.

Transmission Function
The transmission function consists of costs associated with operating and maintaining the transmission portion of the electric grid and making capital investments, as necessary. The transmission facilities transmit electricity at a high voltage from the generation stations to the distribution system.

Section 3

3-2 GWP Rate Study Final Report
Distribution Function
The distribution function consists of costs associated with operating and maintaining the distribution portion of the electric grid and making capital investments, as necessary. The distribution facilities deliver power to the retail customers after it ha s been transmitted. This includes low voltage distribution lines, distribution poles, underground lines, customer service connections, meters, and lighting-related assets.

Customer Service Function
The customer service function consists of costs associated with operating and maintaining the customer related facilities to meet customer support needs. This includes, but is not limited to, customer service, billing and collection, and meter reading.

Unbundling of Revenue Requirement
The revenue requirement determined for the Test Year was “unbundled” into the four functional areas of the system : power supply, transmission, distribution, and customer. The results of the functional unbundling are summarized in Table 3-1.

Table 3-1
Functionalized Test Year Revenue Requirement
Function
Revenue
Requirement $/kWh (1) % of Total
Power Supply $235,946,706 $0.241 77%
Transmission $7,122,397 $0.007 2%
Distribution $43,355,464 $0.044 14%
Customer $20,378,404 $0.021 7%
Total $306,802,972 $0.313 100%
(1) Based on Test Year retail energy sales of 1,116,355 MWh.

The power supply function includes the vast majority of the costs for GWP and represents 77% of the Test Year Revenue Requirement. The distribution function is the second largest cost center, representing 14% of the Test Year Revenue Requirement. The transmission function represents 2% of the Test Year Revenue Requirement. The remaining 7% of the revenue requirement is associated with the customer function.

Classification of the Revenue Requirement
The third step in the COS and rate design process is to classify the functionalized revenue requirement.

System costs can be classified into four generally accepted rate-making cost classifications: (1) demand or fixed costs, (2) energy or variable costs , (3) customer-related costs, and (4) directly assignable costs. In order to provide a reasonable basis for the assignment of total revenue requirements (costs) to each customer class, costs for each function have been analyzed and classified into four categories as described below.
 Demand Costs – Capacity (fixed- or demand-related) costs are those costs incurred to maintain a utility system in a state of readiness to serve, enabling it to meet the total combined demands of its

COST OF SERVICE RESULTS

GWP Rate Study Final Report 3-3
customers. Capacity costs include the fixed portion of O&M expenses, debt service, capital expenditures, and other costs that are generally fixed and do not vary materially with the quantity of usage or that cannot be designated specifically as a customer or variable cost.  Energy Costs – Energy, or variable costs, are costs that vary directly with energy usage, including such items as fuel, energy-related purchased power, and a portion of O&M expenses.  Customer Costs – Customer costs are those costs directly related to the number and type of customers, such as customer accounting, customer service, billing, and meter-related expenses.  Direct Assignment Costs – Direct assignment costs are those costs that are readily identifiable and applicable to a particular customer or customer class (e.g., Lighting).

Once the costs within each function are assigned to each service category, the demand, energy, customer, and direct assignment components of each service are calculated. As seen in Table 3-2, three major cost categories (demand, energy, and customer) cover most functional costs. This breakdown of demand, energy, customer, and direct assignment costs is later applied to each customer class to facilitate rate design, as provided in Section 4.

Table 3-2
Classified Test Year Revenue Requirement
Classification
Revenue
Requirement $/kWh (1) % of Total
Power Supply
Demand $114,631,365 $0.117 37%
Energy $121,315,341 $0.124 40%
Subtotal $235,946,706 $0.241 77%
Transmission
Demand $7,122,397 $0.007 2%
Subtotal $7,122,397 $0.007 2%
Distribution
Demand $37,953,781 $0.039 12%
Customer $4,716,069 $0.005 2%
Direct Assignment – Lighting $685,614 $0.001 0%
Subtotal $43,355,464 $0.044 14%
Customer
Customer $20,378,404 $0.021 7%
Subtotal $20,378,404 $0.021 7%
Total
Demand $159,707,543 $0.163 52%
Energy $121,315,341 $0.124 40%
Customer $25,094,473 $0.026 8%
Direct Assignment – Lighting $685,614 $0.001 0%
Total Costs $306,802,972 $0.313 100%
(1) Based on Test Year retail energy sales of 979,105 MWh.

Section 3

3-4 GWP Rate Study Final Report

In total, 40 % of the Electric Utility’s revenue requirement is energy -related or variable costs. The remaining 6 0% of the revenue requirement is fixed in nature and classified as demand, customer, or directly assigned to particular customer classes.

Allocation of Revenue Requirement
The fourth step in the COS and rate design process is to allocate the functionalized, classified revenue requirement to the various customer classes. Customer classes represent aggregations of customers that have similar customer usage characteristics and use the system in a similar manner. These groups of customers have similar COS results, which justify similar rates.

Class Allocation Factors
Based upon actual and assumed customer service and consumption characteristics, NewGen developed various factors for use in allocating the revenue requirement to individual customer classes. These allocation factors reflect accepted ratemaking principles and were based upon embedded cost allocation procedures. Embedded costs are the total system costs assuming utility resources are spread across all customers. Embedded costs are generally based on historical or known costs such as audited financial statements and budgets.

We have developed demand-related, energy-related, customer-related, and direct assignment allocation factors as described below.

Demand Allocations
Demand allocators are derived based on the demand requirements of individual customers and classes of customers. Costs are allocated to classes based on the class contribution to the system peak, or coincident peak allocators. This is a measure of each c lass’s cost responsibility associated with the infrastructure required to meet the system peak demand. As you move from the generator to the meter, the measure of peak demand responsibility changes from a system perspective (coincident peak) to a class perspective (non-coincident peak) to a customer perspective (demand at meter). Demand contributions at these various points in the system are determined based on advanced metering infrastructure (AMI) and billing data available to GWP and NewGen.

For customer class allocation purposes, the four- month coincident peak (4CP), 12 -month coincident peak (12CP), and four-month non-coincident peak (4NCP) were used to allocate demand -related power supply, transmission, and distribution related costs. The 12CP allocator was used to allocate baseload related power supply costs. The 4CP was used to allocate the peak ing related power supply costs.

Transmission costs for the Electric Utility were also allocated using the 4CP method, which recognizes that the transmission system is constructed to deliver power at the time of the maximum system peak.

To verify the demand allocators chosen for power supply and transmission, we performed the three peak load tests used to determine whether the system demands are characteristic of a 4CP, 6CP, 12CP, etc.

These tests are commonly referred to as the “FERC Tests” as the methodology has been used and supported at the Federal Energy Regulatory Commission (FERC). The three tests are the On- and Off-Peak test, the Low to Annual Peak test, and the Average to Annual Peak test. Each of these tests supported the use of a 4CP allocator for peak load.

COST OF SERVICE RESULTS

GWP Rate Study Final Report 3-5
Similarly, distribution costs are designed to meet the maximum demands of the localized system or customers, so the 4NCP allocation factor was used. Distribution demand-related costs were allocated to customer classes based on the 4NCP. An NCP allocator is typically used to allocate distribution costs, as distribution facilities are sized to meet localized peak demands rather than the system peak demand. The 4NCP method was used to allocate the distribution system demand -related costs associated with substations, poles, conductors, and distribution transformers.

Table 3-3 compares the various demand allocators utilized in the Study.

Table 3-3
Demand Allocation Factors
Customer Class
12CP
(%)
4CP
(%)
4NCP
(%)
Residential (L-1) 43.7% 49.3% 55.8%
Small Business (L-2) 9.7% 9.2% 7.9%
Medium Business (LD-2) 21.4% 19.6% 17.0%
Large Business (PC-1) 25.0% 21.7% 19.0%
Lighting (SL1, SL2, SL3) 0.2% 0.1% 0.4%
Total 100.0% 100.0% 100.0%

Energy Allocations
Energy allocation factors are the basis for allocating costs or expenses classified as variable or energy related and are assumed to vary directly with kWh sales. Energy-related costs classified as variable were energy costs from fuel, renewable contracts , and spot market purchases. Typically, net energy for load (NEFL), or the energy necessary to supply each customer class, is used to allocate these types of costs to individual customer classes. NEFL is also sometimes called adjusted metered load or energy at generation, as it takes into consideration energy losses that occur on the transmission and distribution systems between the power supplier delivery point and the customer’s meter. Table 3-4 lists the energy allocation factors utilized in the Study.

Table 3-4
Energy Allocation Factors
Customer Class
Net Energy for Load
(%)
Residential (L-1) 39.2%
Small Business (L-2) 9.1%
Medium Business (LD-2) 22.6%
Large Business (PC-1) 28.5%
Lighting (SL1, SL2, SL3) 0.6%
Total 100.0%

Section 3

3-6 GWP Rate Study Final Report
Customer Allocations
Customer costs are defined as those costs related to the number of customers and the type of service required. Included in the customer-related costs are the costs associated with meter reading, customer service, sales, billing, collection, and other cust omer-related activities. The customer allocation factors were largely based on the number of customers in each class.

In allocating certain customer- related costs to the various customer classifications, weighted customer allocation factors were utilized. Weighting reflects that servicing certain types of customers requires more effort and expenses than other types of cu stomers. Weighting factors were developed based on discussions with GWP staff, as well as by applying industry knowledge and practices. Weighting factors reflect the relationships between the customer classes and the types of equipment or services needed to serve the class and the relative costs of those items. For example, utilities typically have “ key account” customer service representatives dedicated to serving large business customers, which results in higher customer service costs for these customers on a per customer basis.

Cost of Service Results
The unbundled COS results by customer class are shown in Table 3-5.

Table 3-5
Unbundled Revenue Requirement by Class (1)
L-1 L-2 LD-2 PC-1 SL Total
Functionalized by
Class

Power Supply $100,451,286 $21,932,046 $51,025,645 $61,646,452 $891,278 $235,946,706 Transmission $3,512,322 $656,862 $1,398,669 $1,546,694 $7,849 $7,122,397 Distribution $25,249,688 $3,515,431 $6,543,019 $7,224,205 $823,121 $43,355,464 Customer $14,869,141 $3,820,831 $979,925 $708,361 $147 $20,378,404 Total COS $144,082,437 $29,925,170 $59,947,259 $71,125,712 $1,722,395 $306,802,972 Classified by Class
Demand Related $77,544,673 $14,529,852 $31,516,090 $35,783,146 $333,782 $159,707,543 Energy Related $47,578,496 $11,048,979 $27,361,393 $34,624,463 $702,011 $121,315,341 Customer Related $18,959,268 $4,346,338 $1,069,775 $718,104 $988 $25,094,473 Direct Assignment $0 $0 $0 $0 $685,614 $685,614
Total COS $144,082,437 $29,925,170 $59,947,259 $71,125,712 $1,722,395 $306,802,972 (1) Please note that the total amounts shown in the table may not properly add as shown due to rounding.

Cost of Service Results Compared to Current Revenue
Estimated operating revenues were developed by the NewGen Project Team to compare the revenue generated under current rates to the current operating costs of the Electric Utility. Table 3-6 summarizes the variance between the Test Year Revenue Requirement or COS over the five-year Study Period and the annual revenue generated from current rates by customer class. The results of comparing the projected

COST OF SERVICE RESULTS

GWP Rate Study Final Report 3-7
revenues to the customer class revenue requirements indicate the degree to which existing rates recover revenues from each customer class on a COS basis and are considered in designing new electric rates.

Table 3-6
Comparison of Current Rate Revenues with Cost of Service Results Customer Class
Cost of
Service (1,2)
Test Year
Projected
Revenue (2,3)
Difference
($)
Difference
(%)
Residential (L-1) $144,082,437 $100,811,925 ($43,270,512) (42.9%) Small Business (L-2) $29,925,170 $20,845,918 ($9,079,251) (43.6%) Medium Business (LD-2) $59,947,259 $50,107,775 ($9,839,484) (19.6%) Large Business (PC-1) $71,125,712 $55,458,888 ($15,666,824) (28.2%) Lighting (SL1, SL2, SL3) $1,722,395 $2,906,000 $1,183,605 40.7% Total $306,802,972 $230,130,506 ($76,672,465) (33.3%) (1) Total COS represents the five-year average revenue requirement for the Electric Utility. (2) Rate revenue represents the projected five-year average rate revenues for the Electric Utility. (3) Assumes ECAC, RAC, and RDC rates of $0.00 per kWh.

As shown in Table 3 -6, overall COS analysis forecasts the need for a rate increase to meet the Electric Utility’s operating expenses. All customer classes except Lighting are collecting revenues below the class’s COS requirements. NewGen discusses proposed changes to the current electric rates in Section 4 of this report.

Economics | Strategy | Stakeholders | Sustainability GWP Rate Study Final Report Section 4

PROPOSED RATES
Rate design is the culmination of a COS study where the rates and charges for each customer class are established in such a manner that the total revenue requirement of the utility will be recovered in the most equitable and consistent manner, to the extent reasonable and practical. During rate design , consideration was given to the recovery of fixed costs in the customer and demand charges and the implications of Proposition 26, as well as phasing in the proposed rates over time.

Rate Design Objectives
In general, proposed and recommended rate structures should meet the following objectives and best practices:
 Rates should be equitable among customer classes and individuals within classes, taking into consideration the costs incurred to serve each customer class.  Rates should be designed to encourage the most efficient use of the utility’s system.  Rates may take into consideration other important factors, such as competitive concerns, conservation, GWP or City Council policies, etc.
 Rates should be simple and understandable.

Rate design typically combines COS results and policy considerations important to the community.

Specific rate design goals for GWP include:
 Aligning rates with COS results in improving fixed cost recovery.  Aligning rates with the COS results to address differences between and within classes.  While moving rates toward the COS, to the extent possible, minimize customer and class adverse impacts to proposed rates.

Electric Rate Structure
The proposed electric rates include a customer charge, energy charge, demand charge (if applicable), Energy Cost Adjustment Charge (ECAC), R egulatory Adjustment Charge (RAC) , and the R evenue Decoupling Charge (RDC). The customer, energy, and demand charges are commonly referred to as “base rates,” while the ECAC, RAC, and RDC are referred to as pass-through adjustment rates.

Base Rate Charges
The customer charge should be designed to recover customer -related costs. The expenses to the utility for providing customer -related functions do not change with the energy the customer consumes and should therefore be on a $/month or $/day basis. The energy charges ($/kWh) should be designed to recover all variable costs including O&M, fuel, and applicable power supply costs. The demand charge should be designed to recover demand-related costs and should be on a $/kilowatt (kW) month or $/kW day basis.

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4-2 GWP Rate Study Final Report
Customer and demand charges should collect revenues to fund the Electric Utility’s fixed costs. However, due to rate design, energy charges may collect revenues to recover both fixed and variable costs. For customer classes that do not have demand charges, a large portion of fixed costs are collected through the energy charge.

Certain customer classes have seasonal rates that reflect the higher demand periods (e.g., summer) and lower demand periods (e.g., non-summer) for the Electric Utility system. The High Season is July through October and the Low Season is November through June. These seasonal charges provide price signals to customers that reflect the higher costs associated with system peaking periods. The COS results also indicate customer and demand charges are too low for some classes and thus should be increased. This is a common result for many utilities throughout the industry.

Pass-Through Adjustment Charges
Utilities often have adjustment charges that pass through variable costs , allowing the utility to fully recover these costs as the costs are not controlled by the utility. The utility uses the pass-through cost adjustment rates to recover costs when they vary from the projected basis. The Electric Utility rates have three adjustment charges, which include the ECAC, RAC, and RDC.

The ECAC is a mechanism to pass through the fuel and purchased power variable costs. The ECAC passes through charges or credits for any differences in the projected fuel and purchased power-related costs to the customers without the need for a formal rate change. The ECAC is reviewed semi -annually with any changes to become effective January 1 and/or July 1. GWP, upon its discretion, can utilize electric reserves to offset all or a portion of these costs. The current ECAC is $ 0.0250 per kWh ; however, GWP may implement an adjustment in the future, if or when needed . When GWP completes a COS study and implements new rates, the recommended base rates integrate current ECAC and related pass -through charges; thus, recommended rates include the ECAC, RDC, and RAC moving to $0.00 per kWh. For the purposes of this report, NewGen has maintained the ECAC at $0.000 per kWh in each of the five phases of the proposed rates.

The RAC is designed to recover costs associated with variances from projected regulatory compliance costs related to federal, state, and local laws regarding reliability standards, environmental laws and regulations, renewable portfolio standard requiremen ts, air quality , and greenhouse gas regulations.

Specifically, the mechanism is designed to recover costs associated with business process design, recordkeeping and reporting, training, compliance assessments, judgments, orders or decisions, environmental remediation costs, emission reduction costs, energy efficiency, energy storage, and load reduction costs and mandated power supplies. The RAC is reviewed semi -annually with any changes to become effective January 1 and/or July 1. GWP, upon its discretion, can utilize electric reserves to offset all or a portion of these costs. The current RAC is $0. 00011 per kWh; however, GWP may implement an adjustment in the future, if or when needed. For the purposes of this report, NewGen has maintained the RAC at $0.000 per kWh in each of the five phases of the proposed rates.

The RDC is an adjustment mechanism to collect costs associated with differences between projected and actual retail sales. This mechanism is designed to recover costs when sales are impacted by weather, lower electricity consumption, and other factors. The RDC is reviewed semi-annually with any changes to become effective January 1 and/or July 1. GWP, upon its discretion, can utilize electric reserves to offset all or a portion of these costs. The current RDC is $0. 0159 per kWh; however, GWP may implement an adjustment in the future, if or when needed. For the purposes of this report, NewGen has maintained the RDC at $0.000 per kWh in each of the five phases of the proposed rates.

PROPOSED RATES

GWP Rate Study Final Report 4-3
Public Benefits Charge
Each electric rate bill prepared by GWP includes a Public Benefits Charge (PBC). The PBC is imposed at a rate of 3.6% of the charges made for such electricity , and for any supplemental services or other associated activities directly related to and/or necessary for the provision of electricity to the service user.

Please note that the PBC is applied to each customer bill; however, we have not included the PBC amount in the proposed rate tables for each customer class within this section.

Electric Utility Proposed Rates
Based on the COS results, GWP decided to support their revenue requirement needs with a combination of rate increases and use of reserves. GWP set annual retail revenue increases of 14.8% for FY 2024,

11.3% for FY 2025, 11.3% for FY 2026, 0.0% for FY 2027, and 0.0% for FY 2028. These rate increases are necessary to maintain the reserve fund balance at adequate levels.

The Rate Design section of this report includes proposed rates for each class to meet the required revenue goals. The GWP revenue increases were not applied equally to each customer class, as the COS results support a higher rate increase for Residential and Small Commercial customers and slightly lower rate increases for Medium Commercial and Large Commercial classes. Due to the larger rate increases required each year at a system level, a rate strategy of limiting the increase for any class at 1.25 times the system average rate increase needed was applied. This capped the rate increases recommended for Residential and Small Commercial. However, over the course of the three years, all classes moved to align with their COS results. The results of the rate strategy and rate recommendations by class are summarized in Table 4-1.

Table 4-1
Recommended Rate Increases by Class
Customer Class FY 2024 FY 2025 FY 2026 FY 2027 FY 2028
Residential (L-1) 18.6% 14.0% 13.8% 0% 0%
Small Business (L-2) 18.2% 13.5% 12.6% 0% 0%
Medium Business (LD-2) 9.7% 7.5% 7.4% 0% 0%
Large Business (PC-1) 12.1% 9.4% 9.5% 0% 0%
Lighting (SL1, SL2, SL3) 0% 0% 0% 0% 0%
Total 14.8% 11.3% 11.3% 0% 0%

The proposed Electric Utility rates include a demand charge (where applicable), energy charge, customer charge, ECAC, RAC, and RDC. Seasonal, inclining block, and time-of-use (TOU) rates are also contained in the proposed rates. Based on the forecasted expenses to operate the Electric Utility from FY 2024 through FY 2028, NewGen recommends rate adjustments over three phases rather than five to align with the proposed Grayson repower ing schedule and to maintain financial metrics required to ensure financial health at GWP. The forecasted revenue generated in each phase is provided in Table 4-2.

Section 4

4-4 GWP Rate Study Final Report
Table 4-2
Electric Utility Rate Revenue – Proposed Rates
Class
Current
Rate
(2023)
Revenue (1)
Phase 1
(2024)
Revenue (2)
Phase 2
(2025)
Revenue (2)
Phase 3
(2026)
Revenue (2)
Phase 4
(2027)
Revenue (2)
Phase 5
(2028)
Revenue (2)
Residential (L-1) $98,483,612 $115,736,690 $133,555,919 $153,628,243 $155,689,323 $157,633,274 Small Business (L-2) $20,530,813 $24,026,048 $27,630,935 $31,430,108 $31,850,057 $32,246,775 Medium Business (LD-2) $48,874,629 $53,363,383 $57,875,304 $62,678,273 $63,358,545 $64,058,178 Large Business (PC-1) $54,832,608 $61,182,036 $67,554,173 $74,622,239 $75,460,529 $76,307,540 Lighting (SL1, SL2, SL3) $2,906,000 $2,906,000 $2,906,000 $2,906,000 $2,906,000 $2,906,000 Total $225,627,661 $257,214,157 $289,522,331 $325,264,863 $329,264,454 $333,151,768 Change in Revenues 14.0% 12.6% 12.3% 1.2% 1.2%
Load Growth (3) (1.2%) 1.5% 1.1% 1.5% 1.3%
Effective Revenue Increase (4) 14.8% 11.3% 11.3% 0.0% 0.0% (1) Assumes ECAC, RAC, and RDC rates effective July 1, 2023. (2) Assumes ECAC, RAC, and RDC rates of $0.00 per kWh.
(3) Load Growth provided by GWP. Percent increase reflects increase in retail sales kWh. (4) The effective revenue increase reflects the increase in revenues if there were no load growth.

The revenues by customer class used for the financial forecast were based on the audited 20 22 data provided by GWP. The revenues and billing impacts estimated in this section of the Report are based on the 2022 customer billing database provided by GWP. The 2022 audited revenues are approximately 0.7% higher than the revenues from the 2022 customer billing database. Billing database revenues often vary slightly from audited revenues based on adjustments performed as part of the audit and, less commonly, from missing customer information from the billing database.

Rate Design Results
The proposed rates and example monthly customer bills for each customer class are presented below.

Graphs have been included to provide visual information with respect to current rates, proposed rates, and COS results. Please note that each phase corresponds to the GWP FY (e.g., Phase 1 is FY 2024, Phase 2 is FY 2025, etc.).

Residential Service
The Residential class is composed of a standard rate and a TOU rate. L-1-A is the standard rate in which residential customers are served on a retail basis. L-1-B is composed of residential customers served on a retail basis with TOU rates. The COS results showed that the Test Year revenues were 42.9% less than the COS for the class. Table s 4-3 and 4-4 compare the current and proposed rates for Phases 1 through

5. As previously mentioned, when GWP completes a COS study and recommends new rates, the pass - through rates (ECAC, RDC, and RAC) are all absorbed into the base rates and subsequently set to $0.00 per kWh. Those pass-through rates will adjust in the future to address the difference s in the forecasted

PROPOSED RATES

GWP Rate Study Final Report 4-5
or expected costs in the COS and base rates versus the actual costs and conditions GWP experiences each year.

Table 4-3
Current and Proposed Electric Rates:

Residential Service L-1-A
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/ Day $0.64 $0.70 $0.75 $0.75 $0.75 $0.75 Energy $/kWh
High Season – First 10 kWh/day $0.1661 $0.2481 $0.2863 $0.3335 $0.3335 $0.3335 High Season – Next 10 kWh/day $0.2059 $0.3075 $0.3549 $0.4134 $0.4134 $0.4134 High Season – Remaining kWh $0.2459 $0.3673 $0.4238 $0.4937 $0.4937 $0.4937 Low Season – First 10 kWh/day $0.1393 $0.2081 $0.2401 $0.2797 $0.2797 $0.2797 Low Season – Next 10 kWh/day $0.1725 $0.2577 $0.2973 $0.3464 $0.3464 $0.3464 Low Season – Remaining kWh $0.2128 $0.3179 $0.3668 $0.4273 $0.4273 $0.4273 ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Note: These rates also apply to Residential Solar (L-1-D).

High Season are months July through October.

Low Season are months November through June.

Table 4-4
Current and Proposed Electric Rates:

Residential Service L-1-B
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/ Day $0.82 $0.70 $0.75 $0.75 $0.75 $0.75 Energy $/kWh
High Season – Base $0.1227 $0.1870 $0.2141 $0.2456 $0.2456 $0.2456 High Season – Peak $0.3681 $0.5610 $0.6423 $0.7368 $0.7368 $0.7368 Low Season – Base $0.1023 $0.1559 $0.1785 $0.2048 $0.2048 $0.2048 Low Season – Peak $0.3068 $0.4676 $0.5353 $0.6141 $0.6141 $0.6141 ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 High Season are months July through October.

Low Season are months November through June.

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4-6 GWP Rate Study Final Report
The COS analysis indicates that the current revenues collected for the Residential class are below COS levels, and the proposed rates are designed to move this customer class closer to COS levels. The current customer charge is slightly lower than the COS, results in L-1 A, and is proposed to increase in each phase.

The proposed increases will help offset the differences between the current revenues and the COS, and will increase fixed cost recovery. The energy charges are also proposed to increase in each phase to assist this customer class to move closer towards COS levels . For the L-1-B or TOU class, the customer charge was adjusted to align with the non-TOU customer charge.

Figure 4-1 compares the unit costs ($/kWh) for the current rates, five phases of rate adjustments, and the COS for a series of monthly energy usage amounts within the Residential class. As shown in the figure, each phase of the rate changes moves the Residential class rate curve closer to its COS curve. Please note that as the rates are phased in over a three- year period, the final phases of rates are slightly above the COS. COS-based rates assume an implementation in year 1 of the full COS indicated rate change. When rates are gradually phased in, the later phases must re-collect the lost revenue in the early phases as rates are not at the proper COS levels. This situation exists for each rate class and recommended rates.

As illustrated in Figure 4-1, the proposed rates closely mirror the current rates. At lower usage levels or load factors, the total bill is driven more by the fixed customer charges than the variable energy charges.

This results in a higher rate per kWh for lower usage customers than higher usage customers. As a customer’s usage increases, the rate per kWh for each phase slightly decreases.

The figure also shows a bar graph representing the number of customers at each energy usage interval.

The majority of customers use between 200 and 600 kWh per month.

Figure 4-1. Residential L-1-A Cost Curves (High Season) The average Residential Customer uses approximately 400 kWh per month. The average customer will experience an overall rate increase of 18.6% in Phas e 1. Figure 4-2 reflects the monthly bill adjustment per customer that Residential accounts will experience from Current rates to Phase 1.

As illustrated in Figure 4 -2, the majority of Residential customers will experience a bill increase of less than $15.00 from Current rates to Phase 1.

PROPOSED RATES

GWP Rate Study Final Report 4-7

Figure 4-2. Residential Phase 1 Monthly Billing Impacts The average customer will experience an overall rate increase of 14.0% in Phase 2. As illustrated in Figure 4-3, the majority of Residential customers will experience a bill increase less than $15.00 from Phase 1 to Phase 2.

Figure 4-3. Residential Phase 2 Monthly Billing Impacts The average customer will experience an overall rate increase of 13.9% in Phase 3. As illustrated in Figure 4-4, the majority of Residential customers will experience a bill increase less than $13.00 from Phase 2 to Phase 3.

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4-8 GWP Rate Study Final Report

Figure 4-4. Residential Phase 3 Monthly Billing Impacts There are no proposed changes to customer bills in Phase 4 and Phase 5.

Small Business
The Small Business class is composed of a standard rate and a TOU rate. L-2-A is the standard rate in which s mall business customers are served on a retail basis. L-2-B is composed of small business customers served on a retail basis with TOU rates. Small Business customers are commercial electric customers that use less than 20 kW of demand or 5,000 kWh. Tables 4-5 and 4-6 compare the current and proposed rates for Phases 1 through 5.

The COS analysis indicates that the current revenues collected for the L-2 class are 43.6% below COS levels, and the proposed rates are designed to move this customer class closer to COS levels. The current customer charge is lower than the COS results and is proposed to increase in each phase. The proposed increases will help offset the differences between the current revenues and the COS, as well as increase fixed cost recovery. The energy charges are also proposed to increase in each phase to assist this customer class to move closer towards COS levels.

PROPOSED RATES

GWP Rate Study Final Report 4-9
Table 4-5
Current and Proposed Electric Rates:

Small Business L-2-A
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/ Day $0.62 $0.80 $1.00 $1.25 $1.25 $1.25 Energy $/kWh
High Season $0.1841 $0.2674 $0.2993 $0.3312 $0.3312 $0.3312 Low Season $0.1595 $0.2317 $0.2593 $0.2869 $0.2869 $0.2869 ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Note: These rates also apply to Small Business Solar (L-2-C).

High Season are months July through October.

Low Season are months November through June.

Table 4-6
Current and Proposed Electric Rates:

Small Business L-2-B
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/ Day $1.33 $0.80 $1.00 $1.25 $1.25 $1.25 Energy $/kWh
High Season – Base $0.1040 $0.1681 $0.1899 $0.2126 $0.2126 $0.2126 High Season – Peak $0.3119 $0.5041 $0.5695 $0.6376 $0.6376 $0.6376 Low Season – Base $0.0800 $0.1293 $0.1461 $0.1635 $0.1635 $0.1635 Low Season – Peak $0.2399 $0.3878 $0.4380 $0.4904 $0.4904 $0.4904 ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 High Season are months July through October.

Low Season are months November through June.

Figure 4-5 compares the unit costs ($/kWh) for the current rates, each phase of rate adjustments, and the COS for a series of monthly energy usage amounts within the Small Business class.

At lower usage levels or load factors, the total bill is driven more by the fixed customer charges than the variable energy charges. This results in a higher rate per kWh for lower usage customers than higher usage customers. As a customer’s usage increases, the rate per kWh for each phase slightly decreases.

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4-10 GWP Rate Study Final Report
The figure also shows a bar graph representing the number of customers at various energy usage levels.

As shown by the bar graph, the Small Business customers have varying energy usages. This is normal for a business class that contains different types of customers with diverse energy consumption.

Figure 4-5. Small Business L-2-A Cost Curves (High Season) The average Small Business customer uses approximately 750 kWh per month. The average customer will experience an overall rate increase of 18.2% in Phase 1. Figure 4 -6 reflects the monthly bill adjustment per customer that Small Business accounts will experience from Current rates to Phase 1.

As illustrated in Figure 4 -6, the majority of Small Business customers will experience a bill increase less than $27.00 from Current rates to Phase 1.

Figure 4-6. Small Business Phase 1 Monthly Billing Impacts

PROPOSED RATES

GWP Rate Study Final Report 4-11
The average customer will experience an overall rate increase of 13.5% in Phase 2. As illustrated in Figure 4-7, the majority of Small Business customers will experience a bill increase less than $ 25.00 from Phase 1 to Phase 2.

Figure 4-7. Small Business Phase 2 Monthly Billing Impacts The average customer will experience an overall rate increase of 12.6% in Phase 3. As illustrated in Figure 4-8, the majority of Small Business customers will experience a bill increase less than $ 25.00 from Phase 2 to Phase 3.

Figure 4-8. Small Business Phase 3 Monthly Billing Impacts There are no proposed changes to customer bills in Phase 4 and Phase 5.

Section 4

4-12 GWP Rate Study Final Report
Medium Business
The Medium Business class includes customers whose peak demand exceeds 20 kW of demand or 5,000 kWh. The Medium Business class is composed of a standard rate, a TOU rate, and Customer -Owned- Generation rates. LD-2-A is the standard rate at which medium business customers are served on a retail basis. LD-2-B is composed of medium business customers served on a retail basis with TOU rates. LD-2- C is the standard rate at which medium business customers are served on a retail basis who own and operate photovoltaic or wind powered electric generation systems for which they desire standby capacity from GWP. LD-2-D is composed of medium business customers served on a retail basis with TOU rates who own and operate photovoltaic or wind powered electric generation systems for which they desire standby capacity from GWP . The average customer in the class has a monthly peak demand of 50 kW.

Tables 4-7 and 4-8 compare the current and proposed rates for Phases 1 through 5.

According to the COS analysis , the Test Year revenues are under-collecting the full LD -2 class COS by

19.6%. For the proposed rates, adjustments are made to align more closely to the COS and support better fixed cost recovery.

Table 4-7
Current and Proposed Electric Rates:

Medium Business LD-2-A
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/Day $1.00 $1.25 $1.50 $1.70 $1.70 $1.70 Energy $/kWh
High Season $0.0847 $0.1441 $0.1583 $0.1707 $0.1707 $0.1707 Low Season $0.0810 $0.1378 $0.1514 $0.1632 $0.1632 $0.1632 Demand $/kW/Day
High Season $0.99 $1.04 $1.08 $1.15 $1.15 $1.15
Low Season $0.69 $0.72 $0.75 $0.80 $0.80 $0.80
ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Note: These rates also apply to Medium Business Solar (LD-2-C).

High Season are months July through October.

Low Season are months November through June.

PROPOSED RATES

GWP Rate Study Final Report 4-13
Table 4-8
Current and Proposed Electric Rates:

Medium Business LD-2-B
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/Day $1.11 $1.25 $1.50 $1.70 $1.70 $1.70 Energy $/kWh
High Season – Base $0.0823 $0.1268 $0.1374 $0.1479 $0.1479 $0.1479 High Season – Peak $0.2423 $0.3733 $0.4045 $0.4354 $0.4354 $0.4354 Low Season – Base $0.0823 $0.1268 $0.1374 $0.1479 $0.1479 $0.1479 Low Season – Peak $0.1455 $0.2242 $0.2429 $0.2615 $0.2615 $0.2615 Demand $/kW/Day
High Season $0.58 $0.61 $0.63 $0.67 $0.67 $0.67
Low Season $0.48 $0.50 $0.52 $0.55 $0.55 $0.55
ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 High Season are months July through October.

Low Season are months November through June.

Figure 4-9 compares the unit costs ($/kWh) for the current rates, five phases of rate adjustments, and the COS for various load factors for a 50 kW per month customer within the Medium Business class. The 50 kW per month customer reflects an average peak monthly demand for the LD-2 class. As shown in the figure, each phase of the rate changes moves the class rate curve closer to its COS curve.

At lower load factors, the total bill is driven more by the fixed customer and demand charges than the energy charges. This results in a higher rate per kWh for lower usage customers than higher usage customers. As a customer’s use increases, the rate per kWh for each phase slightly decreases.

Section 4

4-14 GWP Rate Study Final Report

Figure 4-9. Medium Business LD-2-A Cost Curves (High Season) The average Medium Business customer uses approximately 10,800 kWh per month. The average customer will experience an overall rate increase of 9.6% in Phase 1. Figure 4-10 reflects the monthly bill adjustment per customer that Medium Business accounts will experience from Current rates to Phase 1.

As illustrated in Figure 4 -10, the majority of Medium Business customers will experience a bill increase less than $208.00 from Current rates to Phase 1.

Figure 4-10. Medium Business Phase 1 Monthly Billing Impacts

PROPOSED RATES

GWP Rate Study Final Report 4-15
The average customer will experience an overall rate increase of 7.5% in Phase 2. As illustrated in Figure 4-11, the majority of Medium Business customers will experience a bill increase less than $ 208.00 from Phase 1 to Phase 2.

Figure 4-11. Medium Business Phase 2 Monthly Billing Impacts The average customer will experience an overall rate increase of 7.4% in Phase 3. As illustrated in Figure 4-12, the majority of Medium Business customers will experience a bill increase less than $ 207.00 from Phase 2 to Phase 3.

Figure 4-12. Medium Business Phase 3 Monthly Billing Impacts There are no proposed changes to customer bills in Phase 4 and Phase 5.

Section 4

4-16 GWP Rate Study Final Report
LD-2 Standby Rate
Standby service provides reliability to customers who generate all or a portion of their energy needs. The self-generating customers remain connected to the GWP power grid, which is standing by to supplement or back up power needs at a moment’s notice. Standby service minimizes this cost shifting by quantifying the value of reliability to a customer. Standby service improves the equitable recovery of costs among customers who choose to generate compared to customers who do not.

Reservation Charge
Typically, the utility and the customer will sign a contract for a specific amount of capacity or power. This capacity will depend on the customer’s needs and how much generation the customer has installed. The utility must build and design their product ion, transmission, and distribution system to meet the customer’s capacity needs. The customer will pay a Reservation Charge to the utility for the utility to maintain this “ reserved” capacity. This charge is paid each month, regardless of whether the customer has needed the capacity. This reservation charge for GWP is based on the full transmission and distribution COS results in addition to 15% of the generation or capacity COS demand-related costs. The 15% amount is based on the planning reserves often required to meet the system peak demands of the utility and maintain reliability. The remaining 85% of the generation demand -related costs are then applied in the backup charge when the customer utilizes GWP’s system as noted below.

Supplemental Power Charge
The customer may choose to install generation that does not meet all their power needs. If this is the case, the customer will pay the utility for the supplemental power above and beyond the self-generation amounts. These charges are applied to the demand and energy supplied to the customer by the utility and align with the standard rates for the customer class. In the case of the LD-2 standby rate, the LD-2-A rates will apply as the supplemental power charges.

Backup Charge
Should the customer ’s generation have an unexpected outage, they will need backup power from the utility. The backup charges will be applied to the demand and energy the customer uses during this period.

Scheduled Maintenance Charge
When the customer needs to take their generation offline to perform scheduled maintenance, the utility will provide service to the customer. The timing of this event is coordinated between the utility and the customer. It usually takes place when the utilit y’s system peak is expected to be low, commonly in the spring or fall when weather is mild. The customer will pay the Schedule Maintenance charges during this time. There is no demand charge to the customer during this period.

PROPOSED RATES

GWP Rate Study Final Report 4-17
Table 4-9
Current and Proposed Electric Rates:

Standby Service Rider: Medium Business Dispatchable
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Mtr/Day $1.00 $1.25 $1.50 $1.70 $1.70 $1.70 Reservation Charge $0.54 $0.54 $0.54 $0.54 $0.54 $0.54 Supplemental Service Charge (1)
Energy High Season $/kWh $0.0847 $0.1441 $0.1583 $0.1707 $0.1707 $0.1707 Energy Low Season $/kWh $0.0810 $0.1378 $0.1514 $0.1632 $0.1632 $0.1632 Demand High Season $/kW/Day $0.99 $1.04 $1.08 $1.15 $1.15 $1.15 Demand Low Season $/kW/Day $0.69 $0.72 $0.75 $0.80 $0.80 $0.80 Backup Service Charge
Energy Charge $/kWh See LD-2-A See LD-2-A See LD-2-A See LD-2-A See LD-2-A See LD-2-A Demand High Season $/kW/Day $0.45 $0.50 $0.54 $0.61 $0.61 $0.61 Demand Low Season $/kW/Day $0.15 $0.18 $0.21 $0.26 $0.26 $0.26 ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 (1) Supplemental Service Charge is the same as the applicable LD-2-A standard commercial rate (e.g. Year or phase appropriate). Charges shown in table for Supplemental Service Charge are equivalent to rates shown for LD-2-A.

Large Business
The Large Business-1 (PC-1-A) class includes customers whose power needs exceed 150 kW. The Large Business class is composed of a standard rate, a TOU rate, and Customer-Owned-Generation rates. PC-2- A is the standard rate at which large business customers are served on a retail basis. PC-2-B is composed of large business customers served on a retail basis with TOU rates. PC-2-C is the standard rate at which large business customers are served on a retail basis who own and operate photovoltaic or wind powered electric generation systems for which they desire standby capacity from GWP. PC -2-D is composed of large business customers served on a retail basis with TOU rates who own and operate photovoltaic or wind powered electric generation systems for which they desire standby capacity from GWP. Customers with demand less than 500 kW per month may choose the PC-1-A, PC -1-B, PC -1-C, or PC -1-D rate.

Customers with demand over 500 kW per month for three months during a one-year period must be on the PC-1-B or PC-1-D rate. The minimum demand charged to the customer is 150 kW. Tables 4-10 and 4- 11 compare the current and proposed rates for Phases 1 through 5.

According to the COS analysis , the Test Year revenues under-collected the full PC-1 class COS by 2 8.2%.

The demand cost is related to the expense to serve the PC -1 customer’s peaking demand. For the proposed rates, each charge increases, moving the rates closer to COS results.

Section 4

4-18 GWP Rate Study Final Report
Table 4-10
Current and Proposed Electric Rates:

Large Business PC-1-A
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/Day $5.82 $7.00 $9.00 $10.50 $10.50 $10.50 Energy $/kWh
High Season $0.0695 $0.1345 $0.1513 $0.1698 $0.1698 $0.1698 Low Season $0.0628 $0.1215 $0.1367 $0.1534 $0.1534 $0.1534 Demand $/kW/Day
High Season $1.19 $1.25 $1.32 $1.40 $1.40 $1.40
Low Season $0.90 $0.95 $1.00 $1.06 $1.06 $1.06
kVar $/kVar/Day $0.004 $0.006 $0.008 $0.010 $0.010 $0.010 ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 Note: These rates also apply to Large Business Solar (PC-1-C).

High Season are months July through October.

Low Season are months November through June.

PROPOSED RATES

GWP Rate Study Final Report 4-19
Table 4-11
Current and Proposed Electric Rates:

Large Business PC-1-B
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Meter/Day $5.82 $7.00 $9.00 $10.50 $10.50 $10.50 Energy $/kWh
High Season – Base $0.0714 $0.1194 $0.1322 $0.1463 $0.1463 $0.1463 High Season – Peak $0.2008 $0.3358 $0.3718 $0.4114 $0.4114 $0.4114 Low Season – Base $0.0714 $0.1194 $0.1322 $0.1463 $0.1463 $0.1463 Low Season – Peak $0.1163 $0.1945 $0.2153 $0.2383 $0.2383 $0.2383 Demand $/kW
High Season $0.82 $0.86 $0.91 $0.96 $0.96 $0.96
Low Season $0.58 $0.61 $0.64 $0.68 $0.68 $0.68
Reactive Power $/kVar/Day $0.004 $0.006 $0.008 $0.010 $0.010 $0.010 ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 High Season are months July through October.

Low Season are months November through June.

Figure 4-13 compares the unit costs ($/kWh) for the current rates, five phases of rate adjustments , and the COS at various load factors for a 431 kW per month customer within the Large Business class. As shown in the figure, each phase of the rate changes moves the class rate curve closer to its COS curve.

At lower load factors, the total bill is driven more by the fixed customer and demand charges than the variable energy charges. This results in a higher rate per kWh for lower usage customers than higher usage customers. As a customer’s usage increases, the rate per kWh for each phase slightly decreases.

Section 4

4-20 GWP Rate Study Final Report

Figure 4-13. Large Business PC-1-A Cost Curve (High Season) The average Large Business customer uses approximately 126,500 kWh per month. The average customer will experience an overall rate increase of 12.1% in Phase 1. Figure 4 -14 reflects the monthly bill adjustment per customer that Large Business accounts will experience from Current rates to Phase 1.

As illustrated in Figure 4-14, the majority of Large Business customers will experience a bill increase less than $3,200.00 from Current rates to Phase 1.

Figure 4-14. Large Business Phase 1 Monthly Billing Impacts

PROPOSED RATES

GWP Rate Study Final Report 4-21
The average customer will experience an overall rate increase of 9.4% in Phase 2. As illustrated in Figure 4-15, the majority of Large Business customers will experience a bill increase less than $ 2,800.00 from Phase 1 to Phase 2.

Figure 4-15. Large Business Phase 2 Monthly Billing Impacts The average customer will experience an overall rate increase of 9.5% in Phase 3. As illustrated in Figure 4-16, the majority of Large Business customers will experience a bill increase less than $ 3,100.00 from Phase 2 to Phase 3.

Figure 4-16. Large Business Phase 3 Monthly Billing Impacts There are no proposed changes to customer bills in Phase 4 and Phase 5.

Section 4

4-22 GWP Rate Study Final Report
PC-1 Standby Rate
As a part of this Study, we have developed Standby Service rates for the PC-1 rate class and customers who install self-generation to serve all or a portion of their load. The rates are based on the COS results and fixed costs to serve the customers. Fixed costs include generation demand, transmission demand, and distribution demand. The following charges were developed for the Large Business class. As with LD- 2 Standby Service, the reservation charge for GWP is based on the full transmission and distribution COS results in addition to 15% of the generation or capacity COS demand -related costs. The 15% amount is based on the planning reserves often required to meet the system peak demands of the utility and maintain reliability. The remaining 85% of the generation demand -related costs are then applied in the backup charge when the customer utilizes GWP’s system as noted below. The Supplemental Service charge is also aligned with the applicable PC-1-A phased rates.

Table 4-12
Current and Proposed Electric Rates:

Standby Service Rider: Medium Business Dispatchable
Item Unit
Current
Rate
Proposed Rates
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Customer $/Mtr/Day $5.82 $7.00 $9.00 $10.50 $10.50 $10.50 Reservation Charge $0.64 $0.64 $0.64 $0.64 $0.64 $0.64 Supplemental Service Charge (1)
Energy High Season $/kWh $0.0695 $0.1345 $0.1513 $0.1698 $0.1698 $0.1698 Energy Low Season $/kWh $0.0628 $0.1215 $0.1367 $0.1534 $0.1534 $0.1534 Demand High Season $/kW/Day $1.19 $1.25 $1.32 $1.40 $1.40 $1.40 Demand Low Season $/kW/Day $0.90 $0.95 $1.00 $1.06 $1.06 $1.06 Reactive Power Charge $/Kvar/Day $0.004 $0.006 $0.008 $0.010 $0.010 $0.010 Backup Service Charge
Energy Charge $/kWh See PC-1-A See PC-1-A See PC-1-A See PC-1-A See PC-1-A See PC-1-A Demand High Season $/kW/Day $0.55 $0.61 $0.68 $0.76 $0.76 $0.76 Demand Low Season $/kW/Day $0.26 $0.31 $0.36 $0.42 $0.42 $0.42 Reactive Power Charge $/Kvar/Day See PC-1-A See PC-1-A See PC-1-A See PC-1-A See PC-1-A See PC-1-A ECAC $/kWh $0.0001 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RAC $/kWh $0.0250 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 RDC $/kWh $0.0159 $0.0000 $0.0000 $0.0000 $0.0000 $0.0000 (1) Supplemental Service Charge is the same as the applicable PC-1-A standard commercial rate (e.g. Year or phase appropriate). Charges shown in table for Supplemental Service Charge are equivalent to rates shown for PC-1-A.

Street Lighting (SL1, SL2, SL3)
The Street Lighting rates are not proposed to change at this time.

Economics | Strategy | Stakeholders | Sustainability GWP Rate Study Final Report Section 5

CONCLUSIONS AND RECOMMENDATIONS
In reliance upon the data received by GWP and the analyses described herein, we conclude and recommend the following.

Conclusions
 Financial Forecast:
• GWP has a total capital plan of $ 723 million over the Study Period. This capital plan is proposed to be funded through a combination of debt, rate revenues, and use of cash reserve funds.
• GWP will meet all operating, capital, and debt needs through 202 8 based on the GWP recommended rate changes.
• GWP will meet or exceed its debt service coverage ratio requirements of 1.1X. • GWP will maintain adequate cash reserves.
 Revenue Requirement:
• Current rates are not generating sufficient revenues to meet current and projected costs. On a systemwide basis, current rate revenues require an immediate one -time 33.3% increase to fully recover the COS results.
 COS:
• The Residential and Small Business classes are significantly below COS. • The Medium and Large Business classes are below COS; however, they are closer than Residential and Small Business.
• Existing rate components are continuing to move closer to align with the COS to minimize intraclass subsidization.
 Rate Design:
• Due to the large rate increases, a rate strategy to gradually move classes closer to their COS results with a cap of 1.25 times the system average rate increase was implemented for each class. Thus, the Residential and Small Commercial classes rate increases were limited each year.
• Rates were designed to phase in the COS indicated changes over a three-year period. • Base rates require modification to better align with the COS results, generally increasing the fixed charges such as the customer or demand charges.
• Customer charges were aligned between the standard rate and TOU rate for each class.

Section 5

5-2 GWP Rate Study Final Report
Recommendations
Based on our conclusions and supporting analyses, NewGen recommends the following:
 GWP should adjust rates across each customer class to better align with the COS results. The COS results show the need for a rate increase for all classes other than lighting.  GWP should adjust rates over a three-year period to ensure that financial metrics such as debt service coverage ratio and days cash on hand are met.
 The GWP Council should support the adoption of the rate plan as proposed in this Report.  GWP should continue to perform a comprehensive COS study every three to five years, or when aligned with a major change in operations such as a change in power supply, a new large industrial customer or loss of a large customer, or significant change in system operations.

APPENDIX A:

ELECTRIC UTILITY

SCHEDULES

ELECTRIC RATE STUDY
NOVEMBER 9, 2023

Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Revenue Requirement

OPERATIONS & MAINTENANCE EXPENSE
EWRF - GWP ADM (Elec. Works, Rev Fund)
Salaries & Benefits
Salaries 5820-4505 41100 $ 626,422 61,871 688,292 LBRxAG 182,978 64,555 344,454 96,305 688,292 Overtime 5820-4505 41200 $ - - - NA - - - - - Hourly 5820-4505 41300 $ - - - NA - - - - - Benefits 5820-4505 Various $ 126,877 42,237 169,114 LBRxAG 44,958 15,861 84,633 23,662 169,114 PERS Retirement 5820-4505 42700 $ 243,766 27,608 271,374 LBRxAG 72,143 25,452 135,808 37,970 271,374 PERS cost sharing 5820-4505 42701 $ (25,200) 4,845 (20,355) LBRxAG (5,411) (1,909) (10,186) (2,848) (20,355) Salaries & Benefits Total $ $971,865 $136,561 $1,108,426 $294,668 $103,960 $554,709 $155,089 $1,108,426 Maintenance & Operation
Contractual services 5820-4505 43110 $ 311,685 144,476 456,161 G-Gen 185,159 33,030 192,947 45,026 456,161 Advertising 5820-4505 44200 $ - - - NA - - - - - Postage 5820-4505 44450 $ 1,000 65 1,065 G-Gen 432 77 450 105 1,065 Travel 5820-4505 44550 $ - 12,778 12,778 LBRxAG 3,397 1,198 6,394 1,788 12,778 Training 5820-4505 44650 $ - 12,778 12,778 LBRxAG 3,397 1,198 6,394 1,788 12,778 Computer software 5820-4505 44700 $ - - - NA - - - - - Regulatory 5820-4505 44760 $ 20,000 (4,028) 15,972 G-Gen 6,483 1,156 6,756 1,577 15,972 Membership and dues 5820-4505 44800 $ 90,000 (65,510) 24,490 LBRxAG 6,511 2,297 12,256 3,427 24,490 Periodicals and newspapers 5820-4505 45050 $ - - - NA - - - - - Books 5820-4505 45100 $ - - - NA - - - - - Furniture and equipment 5820-4505 45150 $ - 106,479 106,479 LBRxAG 28,307 9,987 53,287 14,898 106,479 Computer hardware 5820-4505 45170 $ 500 32 532 LBRxAG 142 50 266 74 532 Office supplies 5820-4505 45250 $ 15,000 972 15,972 LBRxAG 4,246 1,498 7,993 2,235 15,972 General supplies & COVID Supplies 5820-4505 45350 $ 5,000 324 5,324 G-Gen 2,161 385 2,252 526 5,324 Printing and graphics 5820-4505 45450 $ - - - NA - - - - - Uncollectible accounts 5820-4505 45680 $ - 5,324 5,324 LBRxAG 1,415 499 2,664 745 5,324 Business meetings 5820-4505 45681 $ 5,000 324 5,324 LBRxAG 1,415 499 2,664 745 5,324 Miscellaneous 5820-4505 45682 $ 15,000 38,346 53,346 LBRxAG 14,182 5,003 26,697 7,464 53,346 Utilities 5820-4505 46005 $ 55,475 29,542 85,017 G-Gen 34,509 6,156 35,961 8,392 85,017 Cost allocation charge 5820-4505 46007 $ 5,461,298 654,529 6,115,827 G-Gen 2,482,457 442,835 2,586,870 603,665 6,115,827 Fleet equipment rental charge 5820-4505 46008 $ 977,876 133,607 1,111,483 LBRxAG 295,481 104,247 556,238 155,517 1,111,483 ISD service charge 5820-4505 46009 $ 3,283,447 519,012 3,802,459 G-Gen 1,543,445 275,328 1,608,362 375,323 3,802,459 Building maint service charge 5820-4505 46010 $ 1,762,946 187,699 1,950,645 G-Gen 791,780 141,242 825,083 192,539 1,950,645 Liability Insurance 5820-4505 46011 $ 31,622 5,229 36,851 LBRxAG 9,797 3,456 18,442 5,156 36,851 Excess insurance and surety 5820-4505 46012 $ 456,300 29,565 485,865 G-Gen 197,216 35,180 205,511 47,957 485,865 Maintenance & Operation Total $ $12,492,149 $1,811,542 $14,303,691 $5,611,932 $1,065,324 $6,157,490 $1,468,946 $14,303,691 TOTAL EWRF - GWP ADM $ $13,464,014 $1,948,104 $15,412,117 $5,906,600 $1,169,284 $6,712,198 $1,624,035 $15,412,117 $
EWRF - GWP ADM -Customer Service
Salaries & Benefits
Salaries 5820-4509 41100 $ 2,764,184 238,838 3,003,022 Customer - - - 3,003,022 3,003,022 Overtime 5820-4509 41200 $ 45,052 2,559 47,611 Customer - - - 47,611 47,611 Hourly wages 5820-4509 41300 $ 29,200 46,487 75,687 Customer - - - 75,687 75,687 Benefits 5820-4509 Various $ 616,987 177,542 794,529 Customer - - - 794,529 794,529 PERS Retirement 5820-4509 42700 $ 1,063,270 151,547 1,214,817 Customer - - - 1,214,817 1,214,817 PERS cost sharing 5820-4509 42701 $ (109,906) 18,799 (91,107) Customer - - - (91,107) (91,107) Salaries & Benefits Total $ $4,408,787 $635,773 $5,044,560 $0 $0 $0 $5,044,560 $5,044,560 Maintenance & Operation
Contractual services 5820-4509 43110 $ 1,601,548 167,779 1,769,327 Customer - - - 1,769,327 1,769,327 Postage 5820-4509 44450 $ 12,000 778 12,778 Customer - - - 12,778 12,778 Travel 5820-4509 44550 $ 10,200 (1,946) 8,254 Customer - - - 8,254 8,254 Training 5820-4509 44650 $ 10,032 650 10,682 Customer - - - 10,682 10,682 Regulatory 5820-4509 44760 $ - - - NA - - - - - Membership and dues 5820-4509 44800 $ 550 36 586 Customer - - - 586 586 Furniture and equipment 5820-4509 45150 $ 9,500 616 10,116 Customer - - - 10,116 10,116 Computer hardware 5820-4509 45170 $ - - - NA - - - - - Office supplies 5820-4509 45250 $ 15,000 972 15,972 Customer - - - 15,972 15,972 Claims 5820-4509 45652 $ - - - NA - - - - - Small tools 5820-4509 45300 $ - - - NA - - - - - General supplies 5820-4509 45350 $ 2,000 130 2,130 Customer - - - 2,130 2,130 Public benefit programs 5820-4509 45512 $ - - - NA - - - - - Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Uncollectible accounts 5820-4509 45680 $ 300,000 1,726,630 2,026,630 Customer - - - 2,026,630 2,026,630 Business meetings 5820-4509 45681 $ 1,000 65 1,065 Customer - - - 1,065 1,065 Miscellaneous 5820-4509 45682 $ 1,500 97 1,597 Customer - - - 1,597 1,597 Cost allocation charge 5820-4509 46007 $ 616,283 378,083 994,366 Customer - - - 994,366 994,366 Fleet equipment rental charge 5820-4509 46008 $ 32,510 5,413 37,923 Customer - - - 37,923 37,923 ISD service charge 5820-4509 46009 $ 635,863 100,509 736,372 Customer - - - 736,372 736,372 Building maint service charge 5820-4509 46010 $ 497,241 52,941 550,182 Customer - - - 550,182 550,182 Liability Insurance 5820-4509 46011 $ 141,020 26,358 167,378 Customer - - - 167,378 167,378 Maintenance & Operation Total $ $3,886,247 $2,459,109 $6,345,356 $0 $0 $0 $6,345,356 $6,345,356 TOTAL EWRF - GWP ADM - Customer Service $ $8,295,034 $3,094,882 $11,389,916 $0 $0 $0 $11,389,916 $11,389,916 EWRF - GWP ADM - Conserv & Utility Modernization
Salaries & Benefits
Salaries 5820-4520 41100 $ 348,756 51,494 400,250 Customer - - - 400,250 400,250 Overtime 5820-4520 41200 $ - - - NA - - - - - Hourly wages 5820-4520 41300 $ 141,440 (16,826) 124,614 Customer - - - 124,614 124,614 Benefits 5820-4520 Various $ 62,107 20,099 82,206 Customer - - - 82,206 82,206 PERS Retirement 5820-4520 42700 $ 133,099 74,772 207,871 Customer - - - 207,871 207,871 PERS cost sharing 5820-4520 42701 $ (13,761) (1,835) (15,596) Customer - - - (15,596) (15,596) Salaries & Benefits Total $ $671,641 $127,704 $799,345 $0 $0 $0 $799,345 $799,345 Maintenance & Operation
Contractual services 5820-4520 43110 $ 3,701,643 (431,387) 3,270,256 Customer - - - 3,270,256 3,270,256 Repairs to equipment 5820-4520 44100 $ - - - NA - - - - - Advertising 5820-4520 44200 $ 11,500 9,476 20,976 Customer - - - 20,976 20,976 Postage 5820-4520 44450 $ 75,000 4,859 79,859 Customer - - - 79,859 79,859 Travel 5820-4520 44550 $ 2,000 4,229 6,229 Customer - - - 6,229 6,229 Laundry and towel service 5820-4520 44600 $ - - - NA - - - - - Training 5820-4520 44650 $ 2,500 3,729 6,229 Customer - - - 6,229 6,229 Computer software 5820-4520 44700 $ - - - NA - - - - - Membership and dues 5820-4520 44800 $ 2,000 8,648 10,648 Customer - - - 10,648 10,648 Periodicals and newspapers 5820-4520 45050 $ - - - NA - - - - - Furniture and equipment 5820-4520 45150 $ 1,500 2,227 3,727 Customer - - - 3,727 3,727 Computer hardware 5820-4520 45170 $ - - - NA - - - - - Office supplies 5820-4520 45250 $ 4,000 259 4,259 Customer - - - 4,259 4,259 General supplies 5820-4520 45350 $ 10,000 648 10,648 Customer - - - 10,648 10,648 Printing and graphics 5820-4520 45450 $ 50,000 3,240 53,240 Customer - - - 53,240 53,240 Public benefit programs 5820-4520 45512 $ - - - NA - - - - - Low carbon fuel std programs 5820-4520 45514 $ 1,620,000 309,742 1,929,742 Customer - - - 1,929,742 1,929,742 Business meetings 5820-4520 45681 $ 1,000 4,324 5,324 Customer - - - 5,324 5,324 Miscellaneous 5820-4520 45682 $ 27,500 1,782 29,282 Customer - - - 29,282 29,282 Liability Insurance 5820-4520 46011 $ 24,361 3,744 28,105 Customer - - - 28,105 28,105 Maintenance & Operation Total $ $5,533,004 ($74,480) $5,458,524 $0 $0 $0 $5,458,524 $5,458,524 TOTAL EWRF - GWP ADM - Conserv & Utility Modernization $ $6,204,645 $53,224 $6,257,869 $0 $0 $0 $6,257,869 $6,257,869 EWRF - GWP ADM - Bus System Support
Salaries & Benefits
Salaries 5820-4521 41100 $ 181,127 24,389 205,516 LBRxAG 54,635 19,276 102,850 28,755 205,516 Overtime 5820-4521 41200 $ 21,840 2,046 23,886 LBRxAG 6,350 2,240 11,954 3,342 23,886 Hourly wages 5820-4521 41300 $ - - - NA - - - - - Benefits 5820-4521 Various $ 36,638 12,075 48,713 LBRxAG 12,950 4,569 24,378 6,816 48,713 PERS retirement 5820-4521 42700 $ 69,265 12,024 81,289 LBRxAG 21,610 7,624 40,681 11,374 81,289 PERS cost sharing 5820-4521 42701 $ (7,165) 1,063 (6,102) LBRxAG (1,622) (572) (3,054) (854) (6,102) Salaries & Benefits Total $ $301,705 $51,597 $353,302 $93,923 $33,136 $176,809 $49,433 $353,302 Maintenance & Operation
Contractual services 5820-4521 43110 $ 2,666,688 172,129 2,838,817 G-Gen 1,152,296 205,553 1,200,762 280,207 2,838,817 Repairs to office equipment 5820-4521 44120 $ 12,000 778 12,778 LBRxAG 3,397 1,198 6,394 1,788 12,778 Data communication 5820-4521 44250 $ - - - NA - - - - - Postage 5820-4521 44450 $ 750 49 799 LBRxAG 212 75 400 112 799 Travel 5820-4521 44550 $ 14,196 711 14,907 LBRxAG 3,963 1,398 7,460 2,086 14,907 Training 5820-4521 44650 $ 17,550 1,616 19,166 LBRxAG 5,095 1,798 9,592 2,682 19,166 Computer software 5820-4521 44700 $ - - - NA - - - - - Membership and dues 5820-4521 44800 $ 1,500 97 1,597 LBRxAG 425 150 799 223 1,597 Furniture and equipment 5820-4521 45150 $ 40,000 2,592 42,592 LBRxAG 11,323 3,995 21,315 5,959 42,592 Computer hardware 5820-4521 45170 $ 20,000 11,944 31,944 LBRxAG 8,492 2,996 15,986 4,470 31,944 Office supplies 5820-4521 45250 $ 3,000 194 3,194 LBRxAG 849 300 1,599 447 3,194 Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total General supplies 5820-4521 45350 $ 14,000 907 14,907 LBRxAG 3,963 1,398 7,460 2,086 14,907 Business meetings 5820-4521 45681 $ 800 52 852 LBRxAG 226 80 426 119 852 Miscellaneous 5820-4521 45682 $ 10,000 5,972 15,972 LBRxAG 4,246 1,498 7,993 2,235 15,972 Liability Insurance 5820-4521 46011 $ 10,094 2,198 12,292 LBRxAG 3,268 1,153 6,151 1,720 12,292 Maintenance & Operation Total $ $2,810,578 $199,238 $3,009,816 $1,197,755 $221,591 $1,286,338 $304,132 $3,009,816 TOTAL EWRF - GWP ADM - Bus System Support $ $3,112,283 $250,835 $3,363,118 $1,291,678 $254,728 $1,463,147 $353,566 $3,363,118 EWRF - GWP ADM - Utility Finance
Salaries & Benefits
Salaries 5820-4530 41100 $ 388,406 55,074 443,480 LBRxAG 117,897 41,594 221,938 62,051 443,480 Overtime 5820-4530 41200 $ - - - NA - - - - - Benefits 5820-4530 Various $ 93,626 23,224 116,850 LBRxAG 31,064 10,959 58,477 16,349 116,850 PERS retirement 5820-4530 42700 $ 149,074 26,349 175,423 LBRxAG 46,635 16,453 87,790 24,545 175,423 PERS cost sharing 5820-4530 42701 $ (15,414) 2,256 (13,158) LBRxAG (3,498) (1,234) (6,585) (1,841) (13,158) Salaries & Benefits Total $ $615,692 $106,904 $722,596 $192,098 $67,773 $361,621 $101,104 $722,596 Maintenance & Operation
Contractual services 5820-4530 43110 $ - - - NA - - - - - Training 5820-4530 44650 $ - - - NA - - - - - Furniture and equipment 5820-4530 45150 $ - 1,065 1,065 LBRxAG 283 100 533 149 1,065 General supplies 5820-4530 45350 $ - 532 532 LBRxAG 142 50 266 74 532 Liability Insurance 5820-4530 46011 $ 19,304 4,444 23,748 LBRxAG 6,313 2,227 11,885 3,323 23,748 Maintenance & Operation Total $ $19,304 $6,041 $25,345 $6,738 $2,377 $12,684 $3,546 $25,345 TOTAL EWRF - GWP ADM - Utility Finance $ $634,996 $112,945 $747,941 $198,836 $70,150 $374,305 $104,650 $747,941 EWRF - GWP ADM - Enviro & Safety
Salaries & Benefits
Salaries 5820-4540 41100 $ 381,274 (76,021) 305,253 G-Plant 186,882 10,059 106,819 1,493 305,253 Overtime 5820-4540 41200 $ - - - NA - - - - - Hourly wages 5820-4540 41300 $ - - - NA - - - - - Benefits 5820-4540 Various $ 63,314 (21,772) 41,542 G-Plant 25,433 1,369 14,537 203 41,542 PERS Retirement 5820-4540 42700 $ 145,609 (25,453) 120,156 G-Plant 73,562 3,960 42,047 588 120,156 PERS cost sharing 5820-4540 42701 $ (15,053) 6,042 (9,011) G-Plant (5,517) (297) (3,153) (44) (9,011) Salaries & Benefits Total $ $575,144 ($117,203) $457,941 $280,361 $15,091 $160,249 $2,240 $457,941 Maintenance & Operation
Contractual services 5820-4540 43110 $ 199,800 (56,266) 143,534 G-Plant 87,874 4,730 50,227 702 143,534 Postage 5820-4540 44450 $ - 160 160 G-Plant 98 5 56 1 160 Travel 5820-4540 44550 $ - - - NA - - - - - Training 5820-4540 44650 $ - 12,778 12,778 G-Plant 7,823 421 4,471 62 12,778 Regulatory 5820-4540 44760 $ 25,000 1,620 26,620 G-Plant 16,297 877 9,315 130 26,620 Membership and dues 5820-4540 44800 $ 1,500 97 1,597 G-Plant 978 53 559 8 1,597 Office supplies 5820-4540 45250 $ - - - NA - - - - - General supplies 5820-4540 45350 $ 10,000 648 10,648 G-Plant 6,519 351 3,726 52 10,648 Business meetings 5820-4540 45681 $ 500 32 532 G-Plant 326 18 186 3 532 Miscellaneous 5820-4540 45682 $ 35,000 2,268 37,268 G-Plant 22,816 1,228 13,041 182 37,268 Liability Insurance 5820-4540 46011 $ 18,949 (2,604) 16,345 G-Plant 10,006 539 5,720 80 16,345 Maintenance & Operation Total $ $290,749 ($41,268) $249,481 $152,737 $8,221 $87,302 $1,220 $249,481 TOTAL EWRF - GWP ADM - Enviro & Safety $ $865,893 ($158,471) $707,422 $433,098 $23,312 $247,551 $3,460 $707,422 EWRF - GWP ADM - Util Oper Center & Warehouse
Salaries & Benefits
Salaries 5820-4550 41100 $ 203,974 28,547 232,521 TD G-Plt - 20,012 212,509 - 232,521 Overtime 5820-4550 41200 $ 7,800 - 7,800 TD G-Plt - 671 7,129 - 7,800 Hourly wages 5820-4550 41300 $ 30,316 5,163 35,479 TD G-Plt - 3,054 32,425 - 35,479 Benefits 5820-4550 Various $ 65,485 9,316 74,801 TD G-Plt - 6,438 68,363 - 74,801 PERS retirement 5820-4550 42700 $ 89,199 16,358 105,557 TD G-Plt - 9,085 96,472 - 105,557 PERS cost sharing 5820-4550 42701 $ (9,222) 1,306 (7,916) TD G-Plt - (681) (7,235) - (7,916) Salaries & Benefits Total $ $387,552 $60,690 $448,242 $0 $38,579 $409,663 $0 $448,242 Maintenance & Operation
Repairs buildings and grounds 5820-4550 43050 $ 25,000 (25,000) - NA - - - - - Lease payments 5820-4550 43070 $ 45,000 (45,000) - NA - - - - - Contractual services 5820-4550 43110 $ 194,317 94,108 288,425 TD G-Plt - 24,824 263,601 - 288,425 Postage 5820-4550 44450 $ - - - NA - - - - - Laundry and towel service 5820-4550 44600 $ 5,000 324 5,324 TD G-Plt - 458 4,866 - 5,324 Training 5820-4550 44650 $ - - - NA - - - - - Furniture and equipment 5820-4550 45150 $ 2,000 130 2,130 TD G-Plt - 183 1,946 - 2,130 Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Office supplies 5820-4550 45250 $ 4,000 259 4,259 TD G-Plt - 367 3,893 - 4,259 Small tools 5820-4550 45300 $ 1,000 (1,000) - NA - - - - - General supplies 5820-4550 45350 $ 30,000 1,944 31,944 TD G-Plt - 2,749 29,194 - 31,944 Materials overhead 5820-4550 45620 $ - - - NA - - - - - Business meetings 5820-4550 45681 $ 400 26 426 TD G-Plt - 37 389 - 426 Miscellaneous 5820-4550 45682 $ 5,000 324 5,324 TD G-Plt - 458 4,866 - 5,324 Utilities 5820-4550 46005 $ 341,700 19,162 360,862 TD G-Plt - 31,058 329,804 - 360,862 Liability Insurance 5820-4550 46011 $ 12,029 2,777 14,806 TD G-Plt - 1,274 13,532 - 14,806 Maintenance & Operation Total $ $665,446 $48,054 $713,500 $0 $61,409 $652,091 $0 $713,500 TOTAL EWRF - GWP ADM - Util Oper Center & Warehouse $ $1,052,998 $108,744 $1,161,742 $0 $99,988 $1,061,754 $0 $1,161,742 EWRF - GWP Yard ADM
Salaries & Benefits
Salaries 5820-4560 41100 $ 88,739 10,754 99,493 LBRxAG 26,450 9,332 49,791 13,921 99,493 Overtime 5820-4560 41200 $ - - - NA - - - - - Hourly wages 5820-4560 41300 $ - - - NA - - - - - Benefits 5820-4560 Various $ 33,153 8,431 41,584 LBRxAG 11,055 3,900 20,811 5,818 41,584 PERS retirement 5820-4560 42700 $ 33,788 5,394 39,182 LBRxAG 10,416 3,675 19,609 5,482 39,182 PERS cost sharing 5820-4560 42701 $ (3,493) 554 (2,939) LBRxAG (781) (276) (1,471) (411) (2,939) Salaries & Benefits Total $ $152,187 $25,134 $177,321 $47,140 $16,631 $88,740 $24,810 $177,321 Maintenance & Operation
Furniture and equipment 5820-4560 45150 $ - - - NA - - - - - Office supplies 5820-4560 45250 $ 12,000 778 12,778 LBRxAG 3,397 1,198 6,394 1,788 12,778 General supplies 5820-4560 45350 $ - - - NA - - - - - Printing and graphics 5820-4560 45450 $ - - - NA - - - - - Miscellaneous 5820-4560 45682 $ - - - NA - - - - - Liability Insurance 5820-4560 46011 $ 4,410 917 5,327 LBRxAG 1,416 500 2,666 745 5,327 Maintenance & Operation Total $ $16,410 $1,695 $18,105 $4,813 $1,698 $9,060 $2,533 $18,105 TOTAL EWRF - GWP Yard ADM $ $168,597 $26,829 $195,426 $51,953 $18,329 $97,800 $27,344 $195,426 EWRF - GWP Electric - Engineering
Salaries & Benefits
Salaries 5820-4600 41100 $ 2,395,454 277,658 2,673,112 TD G-Plt - 230,067 2,443,045 - 2,673,112 Overtime 5820-4600 41200 $ 140,000 13,115 153,115 TD G-Plt - 13,178 139,937 - 153,115 Hourly wages 5820-4600 41300 $ 88,356 318,663 407,019 TD G-Plt - 35,031 371,988 - 407,019 Benefits 5820-4600 Various $ 345,715 103,762 449,477 TD G-Plt - 38,685 410,792 - 449,477 PERS Retirement 5820-4600 42700 $ 944,150 282,934 1,227,084 TD G-Plt - 105,612 1,121,472 - 1,227,084 PERS cost sharing 5820-4600 42701 $ (97,621) 5,582 (92,039) TD G-Plt - (7,922) (84,117) - (92,039) Salary charges in (out) 5820-4600 42799 $ (900,539) 353,698 (546,841) TD G-Plt - (47,065) (499,776) - (546,841) Salaries & Benefits Total $ $2,915,515 $1,355,413 $4,270,928 $0 $367,587 $3,903,341 $0 $4,270,928 Maintenance & Operation
Contractual services 5820-4600 43110 $ 1,099,000 214,953 1,313,953 Distribution - - 1,313,953 - 1,313,953 Data communication 5820-4600 44250 $ - - - NA - - - - - Postage 5820-4600 44450 $ - - - NA - - - - - Travel 5820-4600 44550 $ - - - NA - - - - - Training 5820-4600 44650 $ 9,844 638 10,482 TD G-Plt - 902 9,580 - 10,482 Computer software 5820-4600 44700 $ - - - NA - - - - - Regulatory 5820-4600 44760 $ - - - NA - - - - - Membership and dues 5820-4600 44800 $ - - - NA - - - - - Books 5820-4600 45100 $ - - - NA - - - - - Furniture and equipment 5820-4600 45150 $ 2,500 162 2,662 TD G-Plt - 229 2,433 - 2,662 Office supplies 5820-4600 45250 $ 20,000 1,296 21,296 TD G-Plt - 1,833 19,463 - 21,296 Small tools 5820-4600 45300 $ - - - NA - - - - - General supplies 5820-4600 45350 $ 10,000 648 10,648 TD G-Plt - 916 9,731 - 10,648 Business meetings 5820-4600 45681 $ 2,500 162 2,662 TD G-Plt - 229 2,433 - 2,662 Miscellaneous 5820-4600 45682 $ 95,000 6,155 101,155 TD G-Plt - 8,706 92,449 - 101,155 Utilities 5820-4600 46005 $ 3,708 81,895 85,603 TD G-Plt - 7,368 78,235 - 85,603 ISD service charge 5820-4600 46009 $ - 95,751 95,751 TD G-Plt - 8,241 87,510 - 95,751 Liability Insurance 5820-4600 46011 $ 130,417 42,729 173,146 TD G-Plt - 14,902 158,244 - 173,146 Maintenance & Operation Total $ $1,372,969 $444,389 $1,817,358 $0 $43,327 $1,774,032 $0 $1,817,358 TOTAL EWRF - GWP Electric - Engineering $ $4,288,484 $1,799,802 $6,088,286 $0 $410,914 $5,677,372 $0 $6,088,286 EWRF - GWP Electric - Customer Support
Salaries & Benefits
Salaries 5820-4610 41100 $ 706,796 98,293 805,089 Customer - - - 805,089 805,089 Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Overtime 5820-4610 41200 $ - - - NA - - - - - Benefits 5820-4610 Various $ 116,024 47,702 163,726 Customer - - - 163,726 163,726 PERS retirement 5820-4610 42700 $ 269,399 48,047 317,446 Customer - - - 317,446 317,446 PERS cost sharing 5820-4610 42701 $ (27,856) 4,045 (23,811) Customer - - - (23,811) (23,811) Salary charges in (out) 5820-4610 42799 $ (111,288) 1,920 (109,368) Customer - - - (109,368) (109,368) Salaries & Benefits Total $ $953,075 $200,007 $1,153,082 $0 $0 $0 $1,153,082 $1,153,082 Maintenance & Operation
Training 5820-4610 44650 $ - - - NA - - - - - General supplies 5820-4610 45350 $ 5,000 (5,000) - NA - - - - - Liability Insurance 5820-4610 46011 $ 35,132 7,981 43,113 Customer - - - 43,113 43,113 Maintenance & Operation Total $ $40,132 $2,981 $43,113 $0 $0 $0 $43,113 $43,113 TOTAL EWRF - GWP Electric - Customer Support $ $993,207 $202,988 $1,196,195 $0 $0 $0 $1,196,195 $1,196,195 EWRF - GWP Electric - Street Lighting
Salaries & Benefits
Salaries 5820-4620 41100 $ 273,286 52,149 325,435 Distribution - - 325,435 - 325,435 Overtime 5820-4620 41200 $ 100,000 32,728 132,728 Distribution - - 132,728 - 132,728 Benefits 5820-4620 Various $ 80,057 3,600 83,657 Distribution - - 83,657 - 83,657 PERS Retirement 5820-4620 42700 $ 104,690 1,394 106,084 Distribution - - 106,084 - 106,084 PERS cost sharing 5820-4620 42701 $ (8,118) 160 (7,958) Distribution - - (7,958) - (7,958) Salary charges in (out) 5820-4620 42799 $ (150,943) (13,109) (164,052) Distribution - - (164,052) - (164,052) Salaries & Benefits Total $ $398,972 $76,923 $475,895 $0 $0 $475,895 $0 $475,895 Maintenance & Operation
Repairs buildings and grounds 5820-4620 43050 $ 5,000 324 5,324 Distribution - - 5,324 - 5,324 Contractual services 5820-4620 43110 $ - - - NA - - - - - Repairs to equipment 5820-4620 44100 $ - - - NA - - - - - Small tools 5820-4620 45300 $ 2,000 130 2,130 Distribution - - 2,130 - 2,130 General supplies 5820-4620 45350 $ 150,000 9,719 159,719 Distribution - - 159,719 - 159,719 Business meetings 5820-4620 45681 $ 1,000 65 1,065 Distribution - - 1,065 - 1,065 Utilities 5820-4620 46005 $ 10,140 (4,733) 5,407 Distribution - - 5,407 - 5,407 Liability Insurance 5820-4620 46011 $ 18,554 1,662 20,216 Distribution - - 20,216 - 20,216 Maintenance & Operation Total $ $186,694 $7,166 $193,860 $0 $0 $193,860 $0 $193,860 TOTAL EWRF - GWP Electric - Street Lighting $ $585,666 $84,089 $669,755 $0 $0 $669,755 $0 $669,755 EWRF - GWP Electric - Howard Substation
Salaries & Benefits
Salaries 5820-4630 41100 $ 1,228,396 450,126 1,678,522 Transmission - 1,678,522 - - 1,678,522 Overtime 5820-4630 41200 $ 499,223 263,969 763,192 Transmission - 763,192 - - 763,192 Benefits 5820-4630 Various $ 241,805 49,395 291,200 Transmission - 291,200 - - 291,200 PERS Retirement 5820-4630 42700 $ 498,229 80,094 578,323 Transmission - 578,323 - - 578,323 PERS cost sharing 5820-4630 42701 $ (40,203) (3,177) (43,380) Transmission - (43,380) - - (43,380) Salaries & Benefits Total $ $2,427,450 $840,407 $3,267,857 $0 $3,267,857 $0 $0 $3,267,857 Maintenance & Operation
Telephone 5820-4630 44300 $ 25,000 1,620 26,620 Transmission - 26,620 - - 26,620 Travel 5820-4630 44550 $ 5,000 (2,870) 2,130 Transmission - 2,130 - - 2,130 Training 5820-4630 44650 $ 15,000 972 15,972 Transmission - 15,972 - - 15,972 Furniture and equipment 5820-4630 45150 $ - 5,324 5,324 Transmission - 5,324 - - 5,324 Computer hardware 5820-4630 45170 $ 2,000 130 2,130 Transmission - 2,130 - - 2,130 Office supplies 5820-4630 45250 $ 2,000 4,389 6,389 Transmission - 6,389 - - 6,389 General supplies 5820-4630 45350 $ 5,000 5,648 10,648 Transmission - 10,648 - - 10,648 Business meetings 5820-4630 45681 $ 500 32 532 Transmission - 532 - - 532 Utilities 5820-4630 46005 $ 181,245 (13,875) 167,370 Transmission - 167,370 - - 167,370 Liability Insurance 5820-4630 46011 $ 85,867 21,872 107,739 Transmission - 107,739 - - 107,739 Maintenance & Operation Total $ $321,612 $23,241 $344,853 $0 $344,853 $0 $0 $344,853 TOTAL EWRF - GWP Electric - Howard Substation $ $2,749,062 $863,648 $3,612,710 $0 $3,612,710 $0 $0 $3,612,710 EWRF - GWP Electric - Meter & Test Shop
Salaries & Benefits
Salaries 5820-4640 41100 $ 1,348,423 436,272 1,784,695 Distribution - - 1,784,695 - 1,784,695 Overtime 5820-4640 41200 $ 105,000 34,365 139,365 Distribution - - 139,365 - 139,365 Hourly wages 5820-4640 41300 $ - 471,538 471,538 Distribution - - 471,538 - 471,538 Benefits 5820-4640 Various $ 221,926 77,060 298,986 Distribution - - 298,986 - 298,986 PERS Retirement 5820-4640 42700 $ 478,058 215,036 693,094 Distribution - - 693,094 - 693,094 PERS cost sharing 5820-4640 42701 $ (38,338) (13,649) (51,987) Distribution - - (51,987) - (51,987) Salary charges in (out) 5820-4640 42799 $ (227,981) 118,613 (109,368) Distribution - - (109,368) - (109,368) Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Salaries & Benefits Total $ $1,887,088 $1,339,234 $3,226,322 $0 $0 $3,226,322 $0 $3,226,322 Maintenance & Operation
Contractual services 5820-4640 43110 $ 39,500 10,013 49,513 Distribution - - 49,513 - 49,513 Repairs to equipment 5820-4640 44100 $ - - - NA - - - - - Repairs to office equipment 5820-4640 44120 $ 2,000 130 2,130 Distribution - - 2,130 - 2,130 Postage 5820-4640 44450 $ - - - NA - - - - - Travel 5820-4640 44550 $ - - - NA - - - - - Training 5820-4640 44650 $ 5,877 4,250 10,127 Distribution - - 10,127 - 10,127 Small tools 5820-4640 45300 $ - - - NA - - - - - General supplies 5820-4640 45350 $ 50,000 13,888 63,888 Distribution - - 63,888 - 63,888 Liability Insurance 5820-4640 46011 $ 67,216 38,492 105,708 Distribution - - 105,708 - 105,708 Maintenance & Operation Total $ $164,593 $66,772 $231,365 $0 $0 $231,365 $0 $231,365 TOTAL EWRF - GWP Electric - Meter & Test Shop $ $2,051,681 $1,406,006 $3,457,687 $0 $0 $3,457,687 $0 $3,457,687 EWRF - GWP Electric - Station Maintenance
Salaries & Benefits
Salaries 5820-4650 41100 $ 2,232,508 690,143 2,922,651 Subs - 417,522 2,505,130 - 2,922,651 Overtime 5820-4650 41200 $ 200,000 198,185 398,185 Subs - 56,884 341,302 - 398,185 Benefits 5820-4650 Various $ 379,726 105,062 484,788 Subs - 69,255 415,532 - 484,788 PERS Retirement 5820-4650 42700 $ 783,096 95,066 878,162 Subs - 125,452 752,710 - 878,162 PERS cost sharing 5820-4650 42701 $ (63,669) (2,200) (65,869) Subs - (9,410) (56,459) - (65,869) Salary charges in (out) 5820-4650 42799 $ (667,430) 667,430 - Subs - - - - - Salaries & Benefits Total $ $2,864,231 $1,753,686 $4,617,917 $0 $659,702 $3,958,215 $0 $4,617,917 Maintenance & Operation
Repairs buildings and grounds 5820-4650 43050 $ - - - NA - - - - - Contractual services 5820-4650 43110 $ 1,403,000 279,371 1,682,371 Subs - 240,339 1,442,033 - 1,682,371 Repairs to equipment 5820-4650 44100 $ 10,000 150,000 160,000 Subs - 22,857 137,143 - 160,000 Postage 5820-4650 44450 $ - - - NA - - - - - Travel 5820-4650 44550 $ - - - NA - - - - - Laundry and towel service 5820-4650 44600 $ - - - NA - - - - - Training 5820-4650 44650 $ 2,895 188 3,083 Subs - 440 2,642 - 3,083 Computer software 5820-4650 44700 $ - - - NA - - - - - Regulatory 5820-4650 44760 $ 8,000 518 8,518 Subs - 1,217 7,301 - 8,518 Books 5820-4650 45100 $ - - - NA - - - - - Office supplies 5820-4650 45250 $ - - - NA - - - - - Small tools 5820-4650 45300 $ - - - NA - - - - - General supplies 5820-4650 45350 $ 140,000 9,071 149,071 Subs - 21,296 127,775 - 149,071 Business meetings 5820-4650 45681 $ - - - NA - - - - - Liability Insurance 5820-4650 46011 $ 111,482 35,054 146,536 Subs - 20,934 125,602 - 146,536 Maintenance & Operation Total $ $1,675,377 $474,202 $2,149,579 $0 $307,083 $1,842,496 $0 $2,149,579 TOTAL EWRF - GWP Electric - Station Maintenance $ $4,539,608 $2,227,888 $6,767,496 $0 $966,785 $5,800,711 $0 $6,767,496 EWRF - GWP Electric - OH & UG
Salaries & Benefits
Salaries 5820-4660 41100 $ 4,649,861 2,369,747 7,019,608 TD Miles - 225,908 6,793,700 - 7,019,608 Overtime 5820-4660 41200 $ 900,000 (700,907) 199,093 TD Miles - 6,407 192,685 - 199,093 Hourly wages 5820-4660 41300 $ 860,455 281,617 1,142,072 TD Miles - 36,755 1,105,317 - 1,142,072 Benefits 5820-4660 Various $ 766,972 286,142 1,053,114 TD Miles - 33,892 1,019,222 - 1,053,114 PERS retirement 5820-4660 42700 $ 1,652,318 873,371 2,525,689 TD Miles - 81,283 2,444,406 - 2,525,689 PERS cost sharing 5820-4660 42701 $ (137,442) (52,011) (189,453) TD Miles - (6,097) (183,356) - (189,453) Salary charges in (out) 5820-4660 42799 $ (1,821,372) 727,690 (1,093,682) TD Miles - (35,197) (1,058,485) - (1,093,682) Salaries & Benefits Total $ $6,870,792 $3,785,649 $10,656,441 $0 $342,950 $10,313,491 $0 $10,656,441 Maintenance & Operation
Repairs buildings and grounds 5820-4660 43050 $ 2,000 130 2,130 TD Miles - 69 2,061 - 2,130 Contractual services 5820-4660 43110 $ 3,709,800 293,605 4,003,405 TD Miles - 128,839 3,874,566 - 4,003,405 Construction services 5820-4660 43111 $ - - - NA - - - - - Repairs to equipment 5820-4660 44100 $ - - - NA - - - - - Repairs to office equipment 5820-4660 44120 $ 7,500 486 7,986 TD Miles - 257 7,729 - 7,986 Postage 5820-4660 44450 $ 1,000 65 1,065 TD Miles - 34 1,031 - 1,065 Travel 5820-4660 44550 $ - - - NA - - - - - Laundry and towel service 5820-4660 44600 $ - - - NA - - - - - Training 5820-4660 44650 $ 2,895 188 3,083 TD Miles - 99 2,983 - 3,083 Regulatory 5820-4660 44760 $ - - - NA - - - - - Membership and dues 5820-4660 44800 $ 10,000 648 10,648 TD Miles - 343 10,305 - 10,648 Books 5820-4660 45100 $ - - - NA - - - - - Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Furniture and equipment 5820-4660 45150 $ - - - NA - - - - - Office supplies 5820-4660 45250 $ - - - NA - - - - - Small tools 5820-4660 45300 $ 50,000 3,240 53,240 TD Miles - 1,713 51,526 - 53,240 General supplies 5820-4660 45350 $ 800,000 51,834 851,834 TD Miles - 27,414 824,420 - 851,834 Printing and graphics 5820-4660 45450 $ - - - NA - - - - - Business meetings 5820-4660 45681 $ - - - NA - - - - - Miscellaneous 5820-4660 45682 $ - - - NA - - - - - ISD service charge 5820-4660 46009 $ - 169,740 169,740 TD Miles - 5,463 164,277 - 169,740 Liability Insurance 5820-4660 46011 $ 301,647 67,273 368,920 TD Miles - 11,873 357,047 - 368,920 Maintenance & Operation Total $ $4,884,842 $587,206 $5,472,048 $0 $176,104 $5,295,945 $0 $5,472,048 TOTAL EWRF - GWP Electric - OH & UG $ $11,755,634 $4,372,855 $16,128,489 $0 $519,053 $15,609,436 $0 $16,128,489 EWRF - GWP Electric - Substructure
Salaries & Benefits
Salaries 5820-4670 41100 $ 487,188 190,291 677,479 Distribution - - 677,479 - 677,479 Overtime 5820-4670 41200 $ 150,000 1,442,741 1,592,741 Distribution - - 1,592,741 - 1,592,741 Benefits 5820-4670 Various $ 122,943 98,904 221,847 Distribution - - 221,847 - 221,847 PERS retirement 5820-4670 42700 $ 186,408 34,530 220,938 Distribution - - 220,938 - 220,938 PERS cost sharing 5820-4670 42701 $ (14,998) (1,575) (16,573) Distribution - - (16,573) - (16,573) Salary charges in (out) 5820-4670 42799 $ (264,865) 155,497 (109,368) Distribution - - (109,368) - (109,368) Salaries & Benefits Total $ $666,676 $1,920,388 $2,587,064 $0 $0 $2,587,064 $0 $2,587,064 Maintenance & Operation
Contractual services 5820-4670 43110 $ 50,000 56,479 106,479 Distribution - - 106,479 - 106,479 Construction services 5820-4670 43111 $ - - - NA - - - - - Repairs to equipment 5820-4670 44100 $ - - - NA - - - - - Training 5820-4670 44650 $ - - - NA - - - - - Small tools 5820-4670 45300 $ 5,000 324 5,324 Distribution - - 5,324 - 5,324 General supplies 5820-4670 45350 $ 50,000 3,240 53,240 Distribution - - 53,240 - 53,240 Liability Insurance 5820-4670 46011 $ 31,672 68,500 100,172 Distribution - - 100,172 - 100,172 Maintenance & Operation Total $ $136,672 $128,543 $265,215 $0 $0 $265,215 $0 $265,215 TOTAL EWRF - GWP Electric - Substructure $ $803,348 $2,048,931 $2,852,279 $0 $0 $2,852,279 $0 $2,852,279 EWRF - GWP Electric - Power Management
Salaries & Benefits
Salaries 5820-4680 41100 $ 1,435,800 677,352 2,113,152 Power Supply 2,113,152 - - - 2,113,152 Overtime 5820-4680 41200 $ - - - NA - - - - - Hourly wages 5820-4680 41300 $ - - - NA - - - - - Benefits 5820-4680 Various $ 206,474 52,957 259,431 Power Supply 259,431 - - - 259,431 PERS retirement 5820-4680 42700 $ 551,456 141,238 692,694 Power Supply 692,694 - - - 692,694 PERS cost sharing 5820-4680 42701 $ (57,015) 5,057 (51,958) Power Supply (51,958) - - - (51,958) Salaries & Benefits Total $ $2,136,715 $876,605 $3,013,320 $3,013,320 $0 $0 $0 $3,013,320 Maintenance & Operation
Contractual services 5820-4680 43110 $ 3,087,220 416,819 3,504,039 Power Supply 3,504,039 - - - 3,504,039 Postage 5820-4680 44450 $ 1,000 65 1,065 Power Supply 1,065 - - - 1,065 Travel 5820-4680 44550 $ 35,000 (22,222) 12,778 Power Supply 12,778 - - - 12,778 Training 5820-4680 44650 $ 22,000 (9,222) 12,778 Power Supply 12,778 - - - 12,778 Computer software 5820-4680 44700 $ - - - NA - - - - - Regulatory 5820-4680 44760 $ 130,000 8,423 138,423 Power Supply 138,423 - - - 138,423 RAC variance 5820-4680 44761 $ - - - NA - - - - - Membership and dues 5820-4680 44800 $ 70,000 9,859 79,859 Power Supply 79,859 - - - 79,859 Periodicals and newspapers 5820-4680 45050 $ 2,500 (1,435) 1,065 Power Supply 1,065 - - - 1,065 Office supplies 5820-4680 45250 $ 3,000 (1,403) 1,597 Power Supply 1,597 - - - 1,597 Furniture and equipment 5820-4680 45150 $ - 532 532 Power Supply 532 - - - 532 Fuel natural gas 5820-4680 45502 $ 16,500,000 17,310,808 33,810,808 Power Supply 33,810,808 - - - 33,810,808 Carbon allowances 5820-4680 45506 $ 3,800,000 (3,800,000) - NA - - - - - Renewable energy credits 5820-4680 45507 $ 30,000 2,370,000 2,400,000 Power Supply 2,400,000 - - - 2,400,000 ECAC variance 5820-4680 45509 $ - - - NA - - - - - Purchased power 5820-4680 45510 $ 121,476,000 18,469 121,494,469 Power Supply 121,494,469 - - - 121,494,469 Hedging costs 5820-4680 45511 $ 800,000 (800,000) - NA - - - - - Business meetings 5820-4680 45681 $ 1,500 97 1,597 Power Supply 1,597 - - - 1,597 Miscellaneous 5820-4680 45682 $ 500 32 532 Power Supply 532 - - - 532 Gas depletion 5820-4680 46001 $ 1,000,000 64,792 1,064,792 Power Supply 1,064,792 - - - 1,064,792 Utilities 5820-4680 46005 $ 2,108 33 2,141 Power Supply 2,141 - - - 2,141 General supplies 5820-4680 45350 $ - 1,065 1,065 Power Supply 1,065 - - - 1,065 Liability Insurance 5820-4680 46011 $ 71,365 21,878 93,243 Power Supply 93,243 - - - 93,243 Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Maintenance & Operation Total $ $147,032,193 $15,588,590 $162,620,783 $162,620,783 $0 $0 $0 $162,620,783 TOTAL EWRF - GWP Electric - Power Management $ $149,168,908 $16,465,195 $165,634,103 $165,634,103 $0 $0 $0 $165,634,103 EWRF - GWP Electric - Power Plant (Grayson, Wartsila ICE, Tesla Battery) Salaries & Benefits
Salaries 5820-4690 41100 $ 4,235,643 1,135,156 5,370,799 Power Supply 5,370,799 - - - 5,370,799 Overtime 5820-4690 41200 $ 1,079,823 751,147 1,830,970 Power Supply 1,830,970 - - - 1,830,970 Hourly wages 5820-4690 41300 $ 22,620 17,199 39,819 Power Supply 39,819 - - - 39,819 Benefits 5820-4690 Various $ 934,328 171,591 1,105,919 Power Supply 1,105,919 - - - 1,105,919 PERS retirement 5820-4690 42700 $ 1,659,740 131,982 1,791,722 Power Supply 1,791,722 - - - 1,791,722 PERS cost sharing 5820-4690 42701 $ (142,342) 7,946 (134,396) Power Supply (134,396) - - - (134,396) Salaries & Benefits Total $ $7,789,812 $2,215,020 $10,004,832 $10,004,832 $0 $0 $0 $10,004,832 Maintenance & Operation
Repairs buildings and grounds 5820-4690 43050 $ - - - NA - - - - - Lease payments 5820-4690 43070 $ - - - NA - - - - - Contractual services 5820-4690 43110 $ 1,771,500 191,976 1,963,476 Power Supply 1,963,476 - - - 1,963,476 Repairs to equipment 5820-4690 44100 $ 50,000 3,240 53,240 Power Supply 53,240 - - - 53,240 Postage 5820-4690 44450 $ - - - NA - - - - - Travel 5820-4690 44550 $ 5,000 324 5,324 Power Supply 5,324 - - - 5,324 Laundry and towel service 5820-4690 44600 $ 7,000 454 7,454 Power Supply 7,454 - - - 7,454 Training 5820-4690 44650 $ 10,000 648 10,648 Power Supply 10,648 - - - 10,648 Computer software 5820-4690 44700 $ - - - NA - - - - - Regulatory 5820-4690 44760 $ 100,000 6,479 106,479 Power Supply 106,479 - - - 106,479 Office supplies 5820-4690 45250 $ 5,000 324 5,324 Power Supply 5,324 - - - 5,324 Small tools 5820-4690 45300 $ - - - NA - - - - - General supplies 5820-4690 45350 $ 620,000 40,171 660,171 Power Supply 660,171 - - - 660,171 Business meetings 5820-4690 45681 $ - - - NA - - - - - Miscellaneous 5820-4690 45682 $ - - - NA - - - - - Utilities 5820-4690 46005 $ 2,031,619 183,973 2,215,592 Power Supply 2,215,592 - - - 2,215,592 Liability Insurance 5820-4690 46011 $ 265,316 54,221 319,537 Power Supply 319,537 - - - 319,537 Maintenance & Operation Total $ $4,865,435 $481,809 $5,347,244 $5,347,244 $0 $0 $0 $5,347,244 TOTAL EWRF - GWP Electric - Power Plant $ $12,655,247 $2,696,829 $15,352,076 $15,352,076 $0 $0 $0 $15,352,076 TOTAL OPERATIONS & MAINTENANCE EXPENSE $ $223,389,305 $37,605,322 $260,994,627 - $188,868,343 $7,145,254 $44,023,995 $20,957,035 $260,994,627 Fuel, Purchased Power, Wheeling $ $142,776,000 $13,594,069 $156,370,069 - $156,370,069 $0 $0 $0 $156,370,069 Total O&M less Fuel, PP, Wheeling $ $80,613,305 $24,011,253 $104,624,558 $32,498,274 $7,145,254 $44,023,995 $20,957,035 $104,624,558 -
Transfers to the General Fund
TOTAL Transfers to the General Fund $ $18,894,442 2,783,852 $21,678,294 RRxTransfer $16,671,683 $503,259 $3,063,440 $1,439,911 $21,678,294 Capital Paid from Cash / Earnings
Capital from Cash $ - 7,730,453 7,730,453 Cash CIP 6,671,166 38,700 1,020,429 157 7,730,453 Total Capital from Cash $ $0 $7,730,453 7,730,453$ $6,671,166 $38,700 $1,020,429 $157 $7,730,453 Debt Service
Existing Debt Service
2013 $ 3,984,000 (3,984,000) - NA - - - - - 2013 Refunding $ 1,874,350 3,203,002 5,077,352 N-Plant 4,156,286 66,928 846,854 7,284 5,077,352 2016 Refunding $ 6,317,000 (295,650) 6,021,350 N-Plant 4,929,036 79,372 1,004,304 8,638 6,021,350 Total Existing Debt Service $ $12,175,350 (1,076,648) $11,098,702 $9,085,322 $146,300 $1,851,159 $15,922 $11,098,702 Proposed Debt Service
Grayson Grayson $166 mil debt in 2024, 2025 & 2026$ - 21,493,441 21,493,441 Power Supply 21,493,441 - - - 21,493,441 Total New Debt Service $ $0 $21,493,441 $21,493,441 $21,493,441 $0 $0 $0 $21,493,441 TOTAL Debt Service $ $12,175,350 $20,416,793 $32,592,143 $30,578,763 $146,300 $1,851,159 $15,922 $32,592,143 Miscellaneous Expenses (Revenues)
Open $ - NA - - - - - Interest Income $ (3,476,360) (3,476,360) RR (2,673,493) (80,703) (491,257) (230,906) (3,476,360) Sale of Property $ - - NA - - - - - Capital Contributions $ (2,274,859) (2,274,859) Distribution - - (2,274,859) - (2,274,859) Miscellaneous Revenues $ (16,079,545) (16,079,545) RRxFPPW (8,505,826) (761,302) (4,634,200) (2,178,217) (16,079,545) Sales to Other utilities $ - - Power Supply - - - - - TOTAL Miscellaneous Expenses (Revenues) $ $0 ($21,830,764) ($21,830,764) ($11,179,319) ($842,006) ($7,400,316) ($2,409,123) ($21,830,764) Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Contribution to Reserves
Change in Reserves $ 5,638,219 5,638,219 RR 4,336,070 130,891 796,758 374,501 5,638,219 Change in Reserves $ - - NA - - - - - TOTAL Change in Reserves $ $0 5,638,219 $5,638,219 $4,336,070 $130,891 $796,758 $374,501 $5,638,219 Revenue Requirement Summary
O&M $ 223,389,305 37,605,322 260,994,627 188,868,343 7,145,254 44,023,995 20,957,035 260,994,627 Capital from Cash $ - 7,730,453 7,730,453 6,671,166 38,700 1,020,429 157 7,730,453 Debt Service $ 12,175,350 20,416,793 32,592,143 30,578,763 146,300 1,851,159 15,922 32,592,143 Transfers to the General Fund $ 18,894,442 2,783,852 21,678,294 16,671,683 503,259 3,063,440 1,439,911 21,678,294 Miscellaneous Expenses (Revenues) $ - (21,830,764) (21,830,764) (11,179,319) (842,006) (7,400,316) (2,409,123) (21,830,764) Contribution to Reserves $ - 5,638,219 5,638,219 4,336,070 130,891 796,758 374,501 5,638,219 Total Revenue Requirement $ $254,459,097 52,343,875 306,802,972 235,946,706 $7,122,397 $43,355,464 $20,378,404 $306,802,972 Total Revenues under Current Rates $ 230,130,506
Over (Under) Collection Percentage % -33.3%
Plant in Service
Gross Plant in Service (Does not include SCPPA Natural Gas Reserve Pinedale Project) Production
Steam Production
Land & Land Rights 310 $ 876,456 - 876,456 Power Supply 876,456 - - - 876,456 Structures and Improvements 311 $ 10,224,494 - 10,224,494 Power Supply 10,224,494 - - - 10,224,494 Boiler Plant Equipment 312 $ 32,998,950 (32,998,950) - NA - - - - - Turbogenerator Units 314 $ 464,671 (464,671) - NA - - - - - Engines for Biogas at Scholl Canyon $ - 75,116,560 75,116,560 Power Supply 75,116,560 - - - 75,116,560 Engines Unit 10-13 at Grayson $ - 514,000,000 514,000,000 Power Supply 514,000,000 - - - 514,000,000 Accessory Electric Equip. 315 $ 15,227 - 15,227 Power Supply 15,227 - - - 15,227 Misc. Power Plant Equip. 316 $ 6,353,994 - 6,353,994 Power Supply 6,353,994 - - - 6,353,994 Total steam production $ $50,933,792 555,652,939 $606,586,731 $606,586,731 $0 $0 $0 $606,586,731 Combustion turbine & other production
Structures and Improvements 341 $ 8,712,338 - 8,712,338 Power Supply 8,712,338 - - - 8,712,338 Fuel Holder, Producer & Acc 342 $ 2,153,626 - 2,153,626 Power Supply 2,153,626 - - - 2,153,626 Prime Movers 343 $ 31,462,075 - 31,462,075 Power Supply 31,462,075 - - - 31,462,075 Generators 344 $ 31,596,503 - 31,596,503 Power Supply 31,596,503 - - - 31,596,503 Accessory Plant Equipment 345 $ 250,406 - 250,406 Power Supply 250,406 - - - 250,406 Misc. Power Plant Equipment 346 $ 4,790,377 - 4,790,377 Power Supply 4,790,377 - - - 4,790,377 Total combustion turbine & other production $ $78,965,326 - $78,965,326 $78,965,326 $0 $0 $0 $78,965,326 Total production $ $129,899,118 $555,652,939 $685,552,057 $685,552,057 $0 $0 $0 $685,552,057 Transmission
Tesla Battery Storage $ - - - NA - - - - - Land and Land Rights 350 $ 258,267 - 258,267 Transmission - 258,267 - - 258,267 Energy Storage 351 $ 299,291 - 299,291 Transmission - 299,291 - - 299,291 Structures and Improvements 352 $ 18,622,158 - 18,622,158 Transmission - 18,622,158 - - 18,622,158 Station Equipment 353 $ 12,273,591 - 12,273,591 Transmission - 12,273,591 - - 12,273,591 Towers and Fixtures 354 $ 169,672 - 169,672 Transmission - 169,672 - - 169,672 O.H. Conductors & Devices 356 $ 75,405 - 75,405 Transmission - 75,405 - - 75,405 Underground Conduit 357 $ 423,685 - 423,685 Transmission - 423,685 - - 423,685 Underground Conductors 358 $ 1,878,639 - 1,878,639 Transmission - 1,878,639 - - 1,878,639 Total transmission $ 34,000,708 - 34,000,708 - 34,000,708 - - 34,000,708 Distribution $
Land and Land Rights 360 $ 3,650,417 - 3,650,417 Distribution - - 3,650,417 - 3,650,417 Structures and Improvements 361 $ 4,474,752 - 4,474,752 Distribution - - 4,474,752 - 4,474,752 Station Equipment 362 $ 78,521,554 - 78,521,554 Distribution - - 78,521,554 - 78,521,554 Poles, Towers & Fixtures 364 $ 41,277,439 - 41,277,439 Distribution - - 41,277,439 - 41,277,439 O.H. Conductors & Devices 365 $ 85,192,994 - 85,192,994 Distribution - - 85,192,994 - 85,192,994 Underground Conduits 366 $ 46,752,249 - 46,752,249 Distribution - - 46,752,249 - 46,752,249 U.G. Conductors & Devices 367 $ 61,312,772 - 61,312,772 Distribution - - 61,312,772 - 61,312,772 Line Transformers 368 $ 11,939,004 - 11,939,004 Distribution - - 11,939,004 - 11,939,004 Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Services 369 $ 24,087,973 - 24,087,973 Distribution - - 24,087,973 - 24,087,973 Meters 370 $ 1,175,621 - 1,175,621 Distribution - - 1,175,621 - 1,175,621 Street Lights 373 $ 22,508,109 - 22,508,109 Distribution - - 22,508,109 - 22,508,109 Total distribution $ $380,892,884 $0 $380,892,884 $0 $0 $380,892,884 $0 $380,892,884 Subtotal before general $ $544,792,710 $555,652,939 $1,100,445,649 $685,552,057 $34,000,708 $380,892,884 $0 $1,100,445,649 General
Land and Land Rights 389 $ 1,520,453 - 1,520,453 LBR 404,203 142,605 760,906 212,739 1,520,453 Structures and Improvements 390 $ 27,553,306 - 27,553,306 LBR 7,324,881 2,584,246 13,788,973 3,855,206 27,553,306 Office Furniture & Equip. 391 $ 281,443 - 281,443 LBR 74,820 26,397 140,847 39,379 281,443 Transportation Equipment 392 $ 9,976,977 - 9,976,977 LBR 2,652,320 935,749 4,992,950 1,395,960 9,976,977 Tools, Shop & Garage Equip. 394 $ 718,997 - 718,997 LBR 191,141 67,435 359,820 100,601 718,997 Laboratory Equipment 395 $ 439,726 - 439,726 G-Plant 269,209 14,491 153,875 2,151 439,726 Power Operated Equipment 396 $ 21,689 - 21,689 G-Plant 13,278 715 7,590 106 21,689 Communication Equipment 397 $ 1,477,690 - 1,477,690 G-Plant 904,672 48,696 517,094 7,227 1,477,690 Misc. Equipment 398 $ 10,130,739 - 10,130,739 G-Plant 6,202,247 333,850 3,545,093 49,550 10,130,739 Other Tangible 399 $ 5,250,890 - 5,250,890 Power Supply 5,250,890 - - - 5,250,890 Total general $ $57,371,910 $0 $57,371,910 $23,287,662 $4,154,183 $24,267,148 $5,662,918 $57,371,910 Total gross plant in service $ $602,164,621 $555,652,939 $1,157,817,559 $708,839,718 $38,154,891 $405,160,032 $5,662,918 $1,157,817,559 Accumulated Depreciation
Production
Steam Production
Land & Land Rights 310 $ - - - Power Supply - - - - - Structures and Improvements 311 $ 4,655,672 - 4,655,672 Power Supply 4,655,672 - - - 4,655,672 Boiler Plant Equipment 312 $ 20,196,909 (20,196,909) - NA - - - - - Turbogenerator Units 314 $ 290,189 (290,189) - NA - - - - - Engines for Biogas at Scholl Canyon 0 $ - 3,004,662 3,004,662 Power Supply 3,004,662 - - - 3,004,662 Engines Unit 10-13 at Grayson 0 $ - 20,560,000 20,560,000 Power Supply 20,560,000 - - - 20,560,000 Accessory Electric Equip. 315 $ 13,705 - 13,705 Power Supply 13,705 - - - 13,705 Misc. Power Plant Equip. 316 $ 4,395,780 - 4,395,780 Power Supply 4,395,780 - - - 4,395,780 Total steam production $ $29,552,255 $3,077,565 $32,629,819 $32,629,819 $0 $0 $0 $32,629,819 Combustion turbine & other production
Structures and Improvements 341 $ 2,678,634 - 2,678,634 Power Supply 2,678,634 - - - 2,678,634 Fuel Holder, Producer & Acc 342 $ 498,664 - 498,664 Power Supply 498,664 - - - 498,664 Prime Movers 343 $ 10,961,680 - 10,961,680 Power Supply 10,961,680 - - - 10,961,680 Generators 344 $ 21,696,705 - 21,696,705 Power Supply 21,696,705 - - - 21,696,705 Accessory Plant Equipment 345 $ 94,304 - 94,304 Power Supply 94,304 - - - 94,304 Misc. Power Plant Equipment 346 $ 2,742,966 - 2,742,966 Power Supply 2,742,966 - - - 2,742,966 Total combustion turbine & other production $ $38,672,952 $0 $38,672,952 $38,672,952 $0 $0 $0 $38,672,952 Total production $ $68,225,206 $3,077,565 $71,302,771 $71,302,771 $0 $0 $0 $71,302,771 Transmission
Tesla Battery Storage 0 $ - - - NA - - - - - Land and Land Rights 350 $ - - - Transmission - - - - - Energy Storage 351 $ - - - Transmission - - - - - Structures and Improvements 352 $ 11,197,136 - 11,197,136 Transmission - 11,197,136 - - 11,197,136 Station Equipment 353 $ 11,140,303 - 11,140,303 Transmission - 11,140,303 - - 11,140,303 Towers and Fixtures 354 $ 169,672 - 169,672 Transmission - 169,672 - - 169,672 O.H. Conductors & Devices 356 $ 71,842 - 71,842 Transmission - 71,842 - - 71,842 Underground Conduit 357 $ 416,973 - 416,973 Transmission - 416,973 - - 416,973 Underground Conductors 358 $ 1,818,365 - 1,818,365 Transmission - 1,818,365 - - 1,818,365 Total transmission $ $24,814,291 $0 $24,814,291 $0 $24,814,291 $0 $0 $24,814,291 Distribution
Land and Land Rights 360 $ - - - Distribution - - - - - Structures and Improvements 361 $ 3,778,287 - 3,778,287 Distribution - - 3,778,287 - 3,778,287 Station Equipment 362 $ 39,965,703 - 39,965,703 Distribution - - 39,965,703 - 39,965,703 Poles, Towers & Fixtures 364 $ 25,226,873 - 25,226,873 Distribution - - 25,226,873 - 25,226,873 O.H. Conductors & Devices 365 $ 69,818,945 - 69,818,945 Distribution - - 69,818,945 - 69,818,945 Underground Conduits 366 $ 33,108,878 - 33,108,878 Distribution - - 33,108,878 - 33,108,878 Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total U.G. Conductors & Devices 367 $ 34,882,477 - 34,882,477 Distribution - - 34,882,477 - 34,882,477 Line Transformers 368 $ 10,728,247 - 10,728,247 Distribution - - 10,728,247 - 10,728,247 Services 369 $ 20,521,220 - 20,521,220 Distribution - - 20,521,220 - 20,521,220 Meters 370 $ 271,703 - 271,703 Distribution - - 271,703 - 271,703 Street Lights 373 $ 20,965,569 - 20,965,569 Distribution - - 20,965,569 - 20,965,569 Total distribution $ $259,267,901 $0 $259,267,901 $0 $0 $259,267,901 $0 $259,267,901 Subtotal before general $ $352,307,399 $3,077,565 $355,384,964 $71,302,771 $24,814,291 $259,267,901 $0 $355,384,964 General
Land and Land Rights 389 $ - - - LBR - - - - - Structures and Improvements 390 $ 23,701,244 - 23,701,244 LBR 6,300,834 2,222,958 11,861,219 3,316,233 23,701,244 Office Furniture & Equip. 391 $ 281,443 - 281,443 LBR 74,820 26,397 140,847 39,379 281,443 Transportation Equipment 392 $ 7,718,222 - 7,718,222 LBR 2,051,843 723,898 3,862,562 1,079,919 7,718,222 Tools, Shop & Garage Equip. 394 $ 658,720 - 658,720 LBR 175,117 61,782 329,655 92,167 658,720 Laboratory Equipment 395 $ 439,726 - 439,726 G-Plant 269,209 14,491 153,875 2,151 439,726 Power Operated Equipment 396 $ 5,246 - 5,246 G-Plant 3,212 173 1,836 26 5,246 Communication Equipment 397 $ 508,396 - 508,396 G-Plant 311,251 16,754 177,905 2,487 508,396 Misc. Equipment 398 $ 9,497,297 - 9,497,297 G-Plant 5,814,440 312,975 3,323,430 46,452 9,497,297 Other Tangible 399 $ 3,939,212 - 3,939,212 Power Supply 3,939,212 - - - 3,939,212 Total general $ $46,749,505 $0 $46,749,505 $18,939,937 $3,379,428 $19,851,329 $4,578,812 $46,749,505 Total accumulated depreciation $ $399,056,904 $3,077,565 $402,134,468 $90,242,708 $28,193,719 $279,119,230 $4,578,812 $402,134,468 Net Plant in Service
Production
Steam Production
Land & Land Rights 310 $ 876,456 - 876,456 Power Supply 876,456 - - - 876,456 Structures and Improvements 311 $ 5,568,821 - 5,568,821 Power Supply 5,568,821 - - - 5,568,821 Boiler Plant Equipment 312 $ 12,802,041 (12,802,041) - NA - - - - - Turbogenerator Units 314 $ 174,482 (174,482) - NA - - - - - Engines for Biogas at Scholl Canyon 0 $ - 72,111,898 72,111,898 Power Supply 72,111,898 - - - 72,111,898 Engines Unit 10-13 at Grayson 0 $ - 493,440,000 493,440,000 Power Supply 493,440,000 - - - 493,440,000 Accessory Electric Equip. 315 $ 1,523 - 1,523 Power Supply 1,523 - - - 1,523 Misc. Power Plant Equip. 316 $ 1,958,214 - 1,958,214 Power Supply 1,958,214 - - - 1,958,214 Total steam production $ $21,381,537 $552,575,374 $573,956,911 $573,956,911 $0 $0 $0 $573,956,911 Combustion turbine & other production
Structures and Improvements 341 $ 6,033,704 - 6,033,704 Power Supply 6,033,704 - - - 6,033,704 Fuel Holder, Producer & Acc 342 $ 1,654,962 - 1,654,962 Power Supply 1,654,962 - - - 1,654,962 Prime Movers 343 $ 20,500,396 - 20,500,396 Power Supply 20,500,396 - - - 20,500,396 Generators 344 $ 9,899,799 - 9,899,799 Power Supply 9,899,799 - - - 9,899,799 Accessory Plant Equipment 345 $ 156,103 - 156,103 Power Supply 156,103 - - - 156,103 Misc. Power Plant Equipment 346 $ 2,047,411 - 2,047,411 Power Supply 2,047,411 - - - 2,047,411 Total combustion turbine & other production $ $40,292,375 $0 $40,292,375 $40,292,375 $0 $0 $0 $40,292,375 Total production $ $61,673,912 $552,575,374 $614,249,286 $614,249,286 $0 $0 $0 $614,249,286 Transmission
Tesla Battery Storage 0 $ - - - NA - - - - - Land and Land Rights 350 $ 258,267 - 258,267 Transmission - 258,267 - - 258,267 Energy Storage 351 $ 299,291 - 299,291 Transmission - 299,291 - - 299,291 Structures and Improvements 352 $ 7,425,021 - 7,425,021 Transmission - 7,425,021 - - 7,425,021 Station Equipment 353 $ 1,133,288 - 1,133,288 Transmission - 1,133,288 - - 1,133,288 Towers and Fixtures 354 $ - - - Transmission - - - - - O.H. Conductors & Devices 356 $ 3,563 - 3,563 Transmission - 3,563 - - 3,563 Underground Conduit 357 $ 6,712 - 6,712 Transmission - 6,712 - - 6,712 Underground Conductors 358 $ 60,274 - 60,274 Transmission - 60,274 - - 60,274 Total transmission $ 9,186,417 - 9,186,417 - 9,186,417 - - 9,186,417 Distribution
Land and Land Rights 360 $ 3,650,417 - 3,650,417 Distribution - - 3,650,417 - 3,650,417 Structures and Improvements 361 $ 696,466 - 696,466 Distribution - - 696,466 - 696,466 Station Equipment 362 $ 38,555,851 - 38,555,851 Distribution - - 38,555,851 - 38,555,851 Poles, Towers & Fixtures 364 $ 16,050,566 - 16,050,566 Distribution - - 16,050,566 - 16,050,566 Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total O.H. Conductors & Devices 365 $ 15,374,049 - 15,374,049 Distribution - - 15,374,049 - 15,374,049 Underground Conduits 366 $ 13,643,371 - 13,643,371 Distribution - - 13,643,371 - 13,643,371 U.G. Conductors & Devices 367 $ 26,430,295 - 26,430,295 Distribution - - 26,430,295 - 26,430,295 Line Transformers 368 $ 1,210,758 - 1,210,758 Distribution - - 1,210,758 - 1,210,758 Services 369 $ 3,566,753 - 3,566,753 Distribution - - 3,566,753 - 3,566,753 Meters 370 $ 903,918 - 903,918 Distribution - - 903,918 - 903,918 Street Lights 373 $ 1,542,540 - 1,542,540 Distribution - - 1,542,540 - 1,542,540 Total distribution $ $121,624,982 $0 $121,624,982 $0 $0 $121,624,982 $0 $121,624,982 Subtotal before general $ $192,485,311 $552,575,374 $745,060,685 $614,249,286 $9,186,417 $121,624,982 $0 $745,060,685 General
Land and Land Rights 389 $ 1,520,453 - 1,520,453 LBR 404,203 142,605 760,906 212,739 1,520,453 Structures and Improvements 390 $ 3,852,063 - 3,852,063 LBR 1,024,048 361,288 1,927,754 538,973 3,852,063 Office Furniture & Equip. 391 $ - - - LBR - - - - - Transportation Equipment 392 $ 2,258,756 - 2,258,756 LBR 600,477 211,850 1,130,388 316,041 2,258,756 Tools, Shop & Garage Equip. 394 $ 60,276 - 60,276 LBR 16,024 5,653 30,165 8,434 60,276 Laboratory Equipment 395 $ - - - G-Plant - - - - - Power Operated Equipment 396 $ 16,443 - 16,443 G-Plant 10,067 542 5,754 80 16,443 Communication Equipment 397 $ 969,294 - 969,294 G-Plant 593,422 31,942 339,189 4,741 969,294 Misc. Equipment 398 $ 633,442 - 633,442 G-Plant 387,806 20,875 221,663 3,098 633,442 Other Tangible 399 $ 1,311,678 - 1,311,678 Power Supply 1,311,678 - - - 1,311,678 Total general $ $10,622,406 $0 $10,622,406 $4,347,725 $774,755 $4,415,819 $1,084,106 $10,622,406 Total net plant in service $ $203,107,717 $552,575,374 $755,683,091 $618,597,011 $9,961,172 $126,040,802 $1,084,106 $755,683,091 Allocation factors
Power Supply Power Supply 100% 0% 0% 0% 100%
1 - - - 1 Transmission Transmission 0% 100% 0% 0% 100%
- 1 - - 1 Distribution Distribution 0% 0% 100% 0% 100%
- - 1 - 1 Customer Customer 0% 0% 0% 100% 100%
- - - 1 1 Cash Funded Capital Cash CIP 86% 1% 13% 0% 100%
126,196,154 732,074 19,303,105 2,979 146,234,312 Operating and Maintenance Costs O&M 72% 3% 17% 8% 100%
188,868,343 7,145,254 44,023,995 20,957,035 260,994,627 O&M Less Fuel, PP, Wheeling OMxFPPW 31% 7% 42% 20% 100% 32,498,274 7,145,254 44,023,995 20,957,035 104,624,558 Revenue Requirement RR 77% 2% 14% 7% 100%
235,946,706 7,122,397 43,355,464 20,378,404 306,802,972 Revenue Requirement less Fuel/PP/Wheeling RRxFPPW 53% 5% 29% 14% 100% 79,576,637 7,122,397 43,355,464 20,378,404 150,432,903 Gross Plant G-Plant 61% 3% 35% 0% 100%
708,839,718 38,154,891 405,160,032 5,662,918 1,157,817,559 Net Plant N-Plant 82% 1% 17% 0% 100%
618,597,011 9,961,172 126,040,802 1,084,106 755,683,091 Labor LBR 27% 9% 50% 14% 100%
13,926,342 4,913,267 26,216,117 7,329,663 52,385,390 Labor excluding A&G Labor LBRxAG 27% 9% 50% 14% 100%
13,439,576 4,741,534 25,299,788 7,073,470 50,554,368 No. of Substations Subs 0% 14% 86% 0% 100%
- 2 12 - 14 Gross General Plant G-Gen 41% 7% 42% 10% 100%
23,287,662 4,154,183 24,267,148 5,662,918 57,371,910 Transmission & Distribution Gross Plant TD G-Plt 0% 9% 91% 0% 100% - 38,154,891 405,160,032 - 443,314,923 Miles of Line TD Miles 0% 3% 97% 0% 100%
56 1,683 1,739 Open Open 0% 0% 0% 0% 0%
-
Appendix A
Revenue Requirement and Functional Unbundling
Historical Test Year
Description Fund-Dept Account Units 2022 Adjustment 2024-2028 Allocator Power Supply Transmission Distribution Customer Total Open Open 0% 0% 0% 0% 0%
-
Open Open 0% 0% 0% 0% 0%
-
Open Open 0% 0% 0% 0% 0%
-
Rev Req without Transfers RRxTransfer 77% 2% 14% 7% 100% 219,275,023 6,619,138 40,292,024 18,938,493 285,124,678 Not Applicable NA 0% 0% 0% 0% 0%
-
Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Revenue Requirement

OPERATIONS & MAINTENANCE EXPENSE
EWRF - GWP ADM (Elec. Works, Rev Fund)
Salaries & Benefits
Salaries 5820-4505 41100 $ 182,978 LBRxAG 29,891 150,835 2,253 - - - - - 182,978 Overtime 5820-4505 41200 $ - NA - - - - - - - - - Hourly 5820-4505 41300 $ - NA - - - - - - - - - Benefits 5820-4505 Various $ 44,958 LBRxAG 7,344 37,060 553 - - - - - 44,958 PERS Retirement 5820-4505 42700 $ 72,143 LBRxAG 11,785 59,470 888 - - - - - 72,143 PERS cost sharing 5820-4505 42701 $ (5,411) LBRxAG (884) (4,461) (67) - - - - - (5,411) Salaries & Benefits Total $ $294,668 $48,137 $242,904 $3,627 $0 $0 $0 $0 $0 $294,668 Maintenance & Operation
Contractual services 5820-4505 43110 $ 185,159 G-Gen 63,918 120,188 1,053 - - - - - 185,159 Advertising 5820-4505 44200 $ - NA - - - - - - - - - Postage 5820-4505 44450 $ 432 G-Gen 149 281 2 - - - - - 432 Travel 5820-4505 44550 $ 3,397 LBRxAG 555 2,800 42 - - - - - 3,397 Training 5820-4505 44650 $ 3,397 LBRxAG 555 2,800 42 - - - - - 3,397 Computer software 5820-4505 44700 $ - NA - - - - - - - - - Regulatory 5820-4505 44760 $ 6,483 G-Gen 2,238 4,208 37 - - - - - 6,483 Membership and dues 5820-4505 44800 $ 6,511 LBRxAG 1,064 5,367 80 - - - - - 6,511 Periodicals and newspapers 5820-4505 45050 $ - NA - - - - - - - - - Books 5820-4505 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4505 45150 $ 28,307 LBRxAG 4,624 23,334 348 - - - - - 28,307 Computer hardware 5820-4505 45170 $ 142 LBRxAG 23 117 2 - - - - - 142 Office supplies 5820-4505 45250 $ 4,246 LBRxAG 694 3,500 52 - - - - - 4,246 General supplies & COVID Supplies 5820-4505 45350 $ 2,161 G-Gen 746 1,403 12 - - - - - 2,161 Printing and graphics 5820-4505 45450 $ - NA - - - - - - - - - Uncollectible accounts 5820-4505 45680 $ 1,415 LBRxAG 231 1,167 17 - - - - - 1,415 Business meetings 5820-4505 45681 $ 1,415 LBRxAG 231 1,167 17 - - - - - 1,415 Miscellaneous 5820-4505 45682 $ 14,182 LBRxAG 2,317 11,690 175 - - - - - 14,182 Utilities 5820-4505 46005 $ 34,509 G-Gen 11,913 22,400 196 - - - - - 34,509 Cost allocation charge 5820-4505 46007 $ 2,482,457 G-Gen 856,962 1,611,376 14,120 - - - - - 2,482,457 Fleet equipment rental charge 5820-4505 46008 $ 295,481 LBRxAG 48,270 243,574 3,637 - - - - - 295,481 ISD service charge 5820-4505 46009 $ 1,543,445 G-Gen 532,808 1,001,858 8,779 - - - - - 1,543,445 Building maint service charge 5820-4505 46010 $ 791,780 G-Gen 273,328 513,949 4,503 - - - - - 791,780 Liability Insurance 5820-4505 46011 $ 9,797 LBRxAG 1,600 8,076 121 - - - - - 9,797 Excess insurance and surety 5820-4505 46012 $ 197,216 G-Gen 68,080 128,014 1,122 - - - - - 197,216 Maintenance & Operation Total $ $5,611,932 $1,870,306 $3,707,268 $34,358 $0 $0 $0 $0 $0 $5,611,932 TOTAL EWRF - GWP ADM $ $5,906,600 $1,918,442 $3,950,172 $37,986 $0 $0 $0 $0 $0 $5,906,600 $
EWRF - GWP ADM -Customer Service
Salaries & Benefits
Salaries 5820-4509 41100 $ - NA - - - - - - - - - Overtime 5820-4509 41200 $ - NA - - - - - - - - - Hourly wages 5820-4509 41300 $ - NA - - - - - - - - - Benefits 5820-4509 Various $ - NA - - - - - - - - - PERS Retirement 5820-4509 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4509 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4509 43110 $ - NA - - - - - - - - - Postage 5820-4509 44450 $ - NA - - - - - - - - - Travel 5820-4509 44550 $ - NA - - - - - - - - - Training 5820-4509 44650 $ - NA - - - - - - - - - Regulatory 5820-4509 44760 $ - NA - - - - - - - - - Membership and dues 5820-4509 44800 $ - NA - - - - - - - - - Furniture and equipment 5820-4509 45150 $ - NA - - - - - - - - - Computer hardware 5820-4509 45170 $ - NA - - - - - - - - - Office supplies 5820-4509 45250 $ - NA - - - - - - - - - Claims 5820-4509 45652 $ - NA - - - - - - - - - Small tools 5820-4509 45300 $ - NA - - - - - - - - - General supplies 5820-4509 45350 $ - NA - - - - - - - - - Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Public benefit programs 5820-4509 45512 $ - NA - - - - - - - - - Uncollectible accounts 5820-4509 45680 $ - NA - - - - - - - - - Business meetings 5820-4509 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4509 45682 $ - NA - - - - - - - - - Cost allocation charge 5820-4509 46007 $ - NA - - - - - - - - - Fleet equipment rental charge 5820-4509 46008 $ - NA - - - - - - - - - ISD service charge 5820-4509 46009 $ - NA - - - - - - - - - Building maint service charge 5820-4509 46010 $ - NA - - - - - - - - - Liability Insurance 5820-4509 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP ADM - Customer Service $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP ADM - Conserv & Utility Modernization
Salaries & Benefits
Salaries 5820-4520 41100 $ - NA - - - - - - - - - Overtime 5820-4520 41200 $ - NA - - - - - - - - - Hourly wages 5820-4520 41300 $ - NA - - - - - - - - - Benefits 5820-4520 Various $ - NA - - - - - - - - - PERS Retirement 5820-4520 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4520 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4520 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4520 44100 $ - NA - - - - - - - - - Advertising 5820-4520 44200 $ - NA - - - - - - - - - Postage 5820-4520 44450 $ - NA - - - - - - - - - Travel 5820-4520 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4520 44600 $ - NA - - - - - - - - - Training 5820-4520 44650 $ - NA - - - - - - - - - Computer software 5820-4520 44700 $ - NA - - - - - - - - - Membership and dues 5820-4520 44800 $ - NA - - - - - - - - - Periodicals and newspapers 5820-4520 45050 $ - NA - - - - - - - - - Furniture and equipment 5820-4520 45150 $ - NA - - - - - - - - - Computer hardware 5820-4520 45170 $ - NA - - - - - - - - - Office supplies 5820-4520 45250 $ - NA - - - - - - - - - General supplies 5820-4520 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4520 45450 $ - NA - - - - - - - - - Public benefit programs 5820-4520 45512 $ - NA - - - - - - - - - Low carbon fuel std programs 5820-4520 45514 $ - NA - - - - - - - - - Business meetings 5820-4520 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4520 45682 $ - NA - - - - - - - - - Liability Insurance 5820-4520 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP ADM - Conserv & Utility Modernization $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP ADM - Bus System Support
Salaries & Benefits
Salaries 5820-4521 41100 $ 54,635 LBRxAG 8,925 45,037 673 - - - - - 54,635 Overtime 5820-4521 41200 $ 6,350 LBRxAG 1,037 5,234 78 - - - - - 6,350 Hourly wages 5820-4521 41300 $ - NA - - - - - - - - - Benefits 5820-4521 Various $ 12,950 LBRxAG 2,115 10,675 159 - - - - - 12,950 PERS retirement 5820-4521 42700 $ 21,610 LBRxAG 3,530 17,814 266 - - - - - 21,610 PERS cost sharing 5820-4521 42701 $ (1,622) LBRxAG (265) (1,337) (20) - - - - - (1,622) Salaries & Benefits Total $ $93,923 $15,343 $77,424 $1,156 $0 $0 $0 $0 $0 $93,923 Maintenance & Operation
Contractual services 5820-4521 43110 $ 1,152,296 G-Gen 397,781 747,961 6,554 - - - - - 1,152,296 Repairs to office equipment 5820-4521 44120 $ 3,397 LBRxAG 555 2,800 42 - - - - - 3,397 Data communication 5820-4521 44250 $ - NA - - - - - - - - - Postage 5820-4521 44450 $ 212 LBRxAG 35 175 3 - - - - - 212 Travel 5820-4521 44550 $ 3,963 LBRxAG 647 3,267 49 - - - - - 3,963 Training 5820-4521 44650 $ 5,095 LBRxAG 832 4,200 63 - - - - - 5,095 Computer software 5820-4521 44700 $ - NA - - - - - - - - - Membership and dues 5820-4521 44800 $ 425 LBRxAG 69 350 5 - - - - - 425 Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Furniture and equipment 5820-4521 45150 $ 11,323 LBRxAG 1,850 9,334 139 - - - - - 11,323 Computer hardware 5820-4521 45170 $ 8,492 LBRxAG 1,387 7,000 105 - - - - - 8,492 Office supplies 5820-4521 45250 $ 849 LBRxAG 139 700 10 - - - - - 849 General supplies 5820-4521 45350 $ 3,963 LBRxAG 647 3,267 49 - - - - - 3,963 Business meetings 5820-4521 45681 $ 226 LBRxAG 37 187 3 - - - - - 226 Miscellaneous 5820-4521 45682 $ 4,246 LBRxAG 694 3,500 52 - - - - - 4,246 Liability Insurance 5820-4521 46011 $ 3,268 LBRxAG 534 2,694 40 - - - - - 3,268 Maintenance & Operation Total $ $1,197,755 $405,207 $785,434 $7,114 $0 $0 $0 $0 $0 $1,197,755 TOTAL EWRF - GWP ADM - Bus System Support $ $1,291,678 $420,550 $862,858 $8,270 $0 $0 $0 $0 $0 $1,291,678 EWRF - GWP ADM - Utility Finance
Salaries & Benefits
Salaries 5820-4530 41100 $ 117,897 LBRxAG 19,259 97,186 1,451 - - - - - 117,897 Overtime 5820-4530 41200 $ - NA - - - - - - - - - Benefits 5820-4530 Various $ 31,064 LBRxAG 5,075 25,607 382 - - - - - 31,064 PERS retirement 5820-4530 42700 $ 46,635 LBRxAG 7,618 38,443 574 - - - - - 46,635 PERS cost sharing 5820-4530 42701 $ (3,498) LBRxAG (571) (2,884) (43) - - - - - (3,498) Salaries & Benefits Total $ $192,098 $31,381 $158,352 $2,365 $0 $0 $0 $0 $0 $192,098 Maintenance & Operation
Contractual services 5820-4530 43110 $ - NA - - - - - - - - - Training 5820-4530 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4530 45150 $ 283 LBRxAG 46 233 3 - - - - - 283 General supplies 5820-4530 45350 $ 142 LBRxAG 23 117 2 - - - - - 142 Liability Insurance 5820-4530 46011 $ 6,313 LBRxAG 1,031 5,204 78 - - - - - 6,313 Maintenance & Operation Total $ $6,738 $1,101 $5,554 $83 $0 $0 $0 $0 $0 $6,738 TOTAL EWRF - GWP ADM - Utility Finance $ $198,836 $32,482 $163,906 $2,448 $0 $0 $0 $0 $0 $198,836 EWRF - GWP ADM - Enviro & Safety
Salaries & Benefits
Salaries 5820-4540 41100 $ 186,882 G-Plant 26,526 160,322 35 - - - - - 186,882 Overtime 5820-4540 41200 $ - NA - - - - - - - - - Hourly wages 5820-4540 41300 $ - NA - - - - - - - - - Benefits 5820-4540 Various $ 25,433 G-Plant 3,610 21,818 5 - - - - - 25,433 PERS Retirement 5820-4540 42700 $ 73,562 G-Plant 10,441 63,107 14 - - - - - 73,562 PERS cost sharing 5820-4540 42701 $ (5,517) G-Plant (783) (4,733) (1) - - - - - (5,517) Salaries & Benefits Total $ $280,361 $39,794 $240,515 $52 $0 $0 $0 $0 $0 $280,361 Maintenance & Operation
Contractual services 5820-4540 43110 $ 87,874 G-Plant 12,473 75,385 16 - - - - - 87,874 Postage 5820-4540 44450 $ 98 G-Plant 14 84 0 - - - - - 98 Travel 5820-4540 44550 $ - NA - - - - - - - - - Training 5820-4540 44650 $ 7,823 G-Plant 1,110 6,711 1 - - - - - 7,823 Regulatory 5820-4540 44760 $ 16,297 G-Plant 2,313 13,981 3 - - - - - 16,297 Membership and dues 5820-4540 44800 $ 978 G-Plant 139 839 0 - - - - - 978 Office supplies 5820-4540 45250 $ - NA - - - - - - - - - General supplies 5820-4540 45350 $ 6,519 G-Plant 925 5,592 1 - - - - - 6,519 Business meetings 5820-4540 45681 $ 326 G-Plant 46 280 0 - - - - - 326 Miscellaneous 5820-4540 45682 $ 22,816 G-Plant 3,238 19,573 4 - - - - - 22,816 Liability Insurance 5820-4540 46011 $ 10,006 G-Plant 1,420 8,584 2 - - - - - 10,006 Maintenance & Operation Total $ $152,737 $21,679 $131,030 $29 $0 $0 $0 $0 $0 $152,737 TOTAL EWRF - GWP ADM - Enviro & Safety $ $433,098 $61,473 $371,545 $81 $0 $0 $0 $0 $0 $433,098 EWRF - GWP ADM - Util Oper Center & Warehouse
Salaries & Benefits
Salaries 5820-4550 41100 $ - NA - - - - - - - - - Overtime 5820-4550 41200 $ - NA - - - - - - - - - Hourly wages 5820-4550 41300 $ - NA - - - - - - - - - Benefits 5820-4550 Various $ - NA - - - - - - - - - PERS retirement 5820-4550 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4550 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Repairs buildings and grounds 5820-4550 43050 $ - NA - - - - - - - - - Lease payments 5820-4550 43070 $ - NA - - - - - - - - - Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Contractual services 5820-4550 43110 $ - NA - - - - - - - - - Postage 5820-4550 44450 $ - NA - - - - - - - - - Laundry and towel service 5820-4550 44600 $ - NA - - - - - - - - - Training 5820-4550 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4550 45150 $ - NA - - - - - - - - - Office supplies 5820-4550 45250 $ - NA - - - - - - - - - Small tools 5820-4550 45300 $ - NA - - - - - - - - - General supplies 5820-4550 45350 $ - NA - - - - - - - - - Materials overhead 5820-4550 45620 $ - NA - - - - - - - - - Business meetings 5820-4550 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4550 45682 $ - NA - - - - - - - - - Utilities 5820-4550 46005 $ - NA - - - - - - - - - Liability Insurance 5820-4550 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP ADM - Util Oper Center & Warehouse $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Yard ADM
Salaries & Benefits
Salaries 5820-4560 41100 $ 26,450 LBRxAG 4,321 21,803 326 - - - - - 26,450 Overtime 5820-4560 41200 $ - NA - - - - - - - - - Hourly wages 5820-4560 41300 $ - NA - - - - - - - - - Benefits 5820-4560 Various $ 11,055 LBRxAG 1,806 9,113 136 - - - - - 11,055 PERS retirement 5820-4560 42700 $ 10,416 LBRxAG 1,702 8,587 128 - - - - - 10,416 PERS cost sharing 5820-4560 42701 $ (781) LBRxAG (128) (644) (10) - - - - - (781) Salaries & Benefits Total $ $47,140 $7,701 $38,859 $580 $0 $0 $0 $0 $0 $47,140 Maintenance & Operation
Furniture and equipment 5820-4560 45150 $ - NA - - - - - - - - - Office supplies 5820-4560 45250 $ 3,397 LBRxAG 555 2,800 42 - - - - - 3,397 General supplies 5820-4560 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4560 45450 $ - NA - - - - - - - - - Miscellaneous 5820-4560 45682 $ - NA - - - - - - - - - Liability Insurance 5820-4560 46011 $ 1,416 LBRxAG 231 1,167 17 - - - - - 1,416 Maintenance & Operation Total $ $4,813 $786 $3,968 $59 $0 $0 $0 $0 $0 $4,813 TOTAL EWRF - GWP Yard ADM $ $51,953 $8,487 $42,826 $640 $0 $0 $0 $0 $0 $51,953 EWRF - GWP Electric - Engineering
Salaries & Benefits
Salaries 5820-4600 41100 $ - NA - - - - - - - - - Overtime 5820-4600 41200 $ - NA - - - - - - - - - Hourly wages 5820-4600 41300 $ - NA - - - - - - - - - Benefits 5820-4600 Various $ - NA - - - - - - - - - PERS Retirement 5820-4600 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4600 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4600 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4600 43110 $ - NA - - - - - - - - - Data communication 5820-4600 44250 $ - NA - - - - - - - - - Postage 5820-4600 44450 $ - NA - - - - - - - - - Travel 5820-4600 44550 $ - NA - - - - - - - - - Training 5820-4600 44650 $ - NA - - - - - - - - - Computer software 5820-4600 44700 $ - NA - - - - - - - - - Regulatory 5820-4600 44760 $ - NA - - - - - - - - - Membership and dues 5820-4600 44800 $ - NA - - - - - - - - - Books 5820-4600 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4600 45150 $ - NA - - - - - - - - - Office supplies 5820-4600 45250 $ - NA - - - - - - - - - Small tools 5820-4600 45300 $ - NA - - - - - - - - - General supplies 5820-4600 45350 $ - NA - - - - - - - - - Business meetings 5820-4600 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4600 45682 $ - NA - - - - - - - - - Utilities 5820-4600 46005 $ - NA - - - - - - - - - ISD service charge 5820-4600 46009 $ - NA - - - - - - - - - Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Liability Insurance 5820-4600 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Engineering $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Customer Support
Salaries & Benefits
Salaries 5820-4610 41100 $ - NA - - - - - - - - - Overtime 5820-4610 41200 $ - NA - - - - - - - - - Benefits 5820-4610 Various $ - NA - - - - - - - - - PERS retirement 5820-4610 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4610 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4610 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Training 5820-4610 44650 $ - NA - - - - - - - - - General supplies 5820-4610 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4610 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Customer Support $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Street Lighting
Salaries & Benefits
Salaries 5820-4620 41100 $ - NA - - - - - - - - - Overtime 5820-4620 41200 $ - NA - - - - - - - - - Benefits 5820-4620 Various $ - NA - - - - - - - - - PERS Retirement 5820-4620 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4620 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4620 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Repairs buildings and grounds 5820-4620 43050 $ - NA - - - - - - - - - Contractual services 5820-4620 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4620 44100 $ - NA - - - - - - - - - Small tools 5820-4620 45300 $ - NA - - - - - - - - - General supplies 5820-4620 45350 $ - NA - - - - - - - - - Business meetings 5820-4620 45681 $ - NA - - - - - - - - - Utilities 5820-4620 46005 $ - NA - - - - - - - - - Liability Insurance 5820-4620 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Street Lighting $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Howard Substation
Salaries & Benefits
Salaries 5820-4630 41100 $ - NA - - - - - - - - - Overtime 5820-4630 41200 $ - NA - - - - - - - - - Benefits 5820-4630 Various $ - NA - - - - - - - - - PERS Retirement 5820-4630 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4630 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Telephone 5820-4630 44300 $ - NA - - - - - - - - - Travel 5820-4630 44550 $ - NA - - - - - - - - - Training 5820-4630 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4630 45150 $ - NA - - - - - - - - - Computer hardware 5820-4630 45170 $ - NA - - - - - - - - - Office supplies 5820-4630 45250 $ - NA - - - - - - - - - General supplies 5820-4630 45350 $ - NA - - - - - - - - - Business meetings 5820-4630 45681 $ - NA - - - - - - - - - Utilities 5820-4630 46005 $ - NA - - - - - - - - - Liability Insurance 5820-4630 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Howard Substation $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total EWRF - GWP Electric - Meter & Test Shop
Salaries & Benefits
Salaries 5820-4640 41100 $ - NA - - - - - - - - - Overtime 5820-4640 41200 $ - NA - - - - - - - - - Hourly wages 5820-4640 41300 $ - NA - - - - - - - - - Benefits 5820-4640 Various $ - NA - - - - - - - - - PERS Retirement 5820-4640 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4640 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4640 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4640 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4640 44100 $ - NA - - - - - - - - - Repairs to office equipment 5820-4640 44120 $ - NA - - - - - - - - - Postage 5820-4640 44450 $ - NA - - - - - - - - - Travel 5820-4640 44550 $ - NA - - - - - - - - - Training 5820-4640 44650 $ - NA - - - - - - - - - Small tools 5820-4640 45300 $ - NA - - - - - - - - - General supplies 5820-4640 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4640 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Meter & Test Shop $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Station Maintenance
Salaries & Benefits
Salaries 5820-4650 41100 $ - NA - - - - - - - - - Overtime 5820-4650 41200 $ - NA - - - - - - - - - Benefits 5820-4650 Various $ - NA - - - - - - - - - PERS Retirement 5820-4650 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4650 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4650 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Repairs buildings and grounds 5820-4650 43050 $ - NA - - - - - - - - - Contractual services 5820-4650 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4650 44100 $ - NA - - - - - - - - - Postage 5820-4650 44450 $ - NA - - - - - - - - - Travel 5820-4650 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4650 44600 $ - NA - - - - - - - - - Training 5820-4650 44650 $ - NA - - - - - - - - - Computer software 5820-4650 44700 $ - NA - - - - - - - - - Regulatory 5820-4650 44760 $ - NA - - - - - - - - - Books 5820-4650 45100 $ - NA - - - - - - - - - Office supplies 5820-4650 45250 $ - NA - - - - - - - - - Small tools 5820-4650 45300 $ - NA - - - - - - - - - General supplies 5820-4650 45350 $ - NA - - - - - - - - - Business meetings 5820-4650 45681 $ - NA - - - - - - - - - Liability Insurance 5820-4650 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Station Maintenance $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - OH & UG
Salaries & Benefits
Salaries 5820-4660 41100 $ - NA - - - - - - - - - Overtime 5820-4660 41200 $ - NA - - - - - - - - - Hourly wages 5820-4660 41300 $ - NA - - - - - - - - - Benefits 5820-4660 Various $ - NA - - - - - - - - - PERS retirement 5820-4660 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4660 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4660 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Repairs buildings and grounds 5820-4660 43050 $ - NA - - - - - - - - - Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Contractual services 5820-4660 43110 $ - NA - - - - - - - - - Construction services 5820-4660 43111 $ - NA - - - - - - - - - Repairs to equipment 5820-4660 44100 $ - NA - - - - - - - - - Repairs to office equipment 5820-4660 44120 $ - NA - - - - - - - - - Postage 5820-4660 44450 $ - NA - - - - - - - - - Travel 5820-4660 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4660 44600 $ - NA - - - - - - - - - Training 5820-4660 44650 $ - NA - - - - - - - - - Regulatory 5820-4660 44760 $ - NA - - - - - - - - - Membership and dues 5820-4660 44800 $ - NA - - - - - - - - - Books 5820-4660 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4660 45150 $ - NA - - - - - - - - - Office supplies 5820-4660 45250 $ - NA - - - - - - - - - Small tools 5820-4660 45300 $ - NA - - - - - - - - - General supplies 5820-4660 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4660 45450 $ - NA - - - - - - - - - Business meetings 5820-4660 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4660 45682 $ - NA - - - - - - - - - ISD service charge 5820-4660 46009 $ - NA - - - - - - - - - Liability Insurance 5820-4660 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - OH & UG $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Substructure
Salaries & Benefits
Salaries 5820-4670 41100 $ - NA - - - - - - - - - Overtime 5820-4670 41200 $ - NA - - - - - - - - - Benefits 5820-4670 Various $ - NA - - - - - - - - - PERS retirement 5820-4670 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4670 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4670 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4670 43110 $ - NA - - - - - - - - - Construction services 5820-4670 43111 $ - NA - - - - - - - - - Repairs to equipment 5820-4670 44100 $ - NA - - - - - - - - - Training 5820-4670 44650 $ - NA - - - - - - - - - Small tools 5820-4670 45300 $ - NA - - - - - - - - - General supplies 5820-4670 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4670 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Substructure $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Power Management
Salaries & Benefits
Salaries 5820-4680 41100 $ 2,113,152 Dmd All 1,495,557 502,827 114,768 - - - - - 2,113,152 Overtime 5820-4680 41200 $ - NA - - - - - - - - - Hourly wages 5820-4680 41300 $ - NA - - - - - - - - - Benefits 5820-4680 Various $ 259,431 Dmd All 183,609 61,732 14,090 - - - - - 259,431 PERS retirement 5820-4680 42700 $ 692,694 Dmd All 490,246 164,827 37,621 - - - - - 692,694 PERS cost sharing 5820-4680 42701 $ (51,958) Dmd All (36,772) (12,363) (2,822) - - - - - (51,958) Salaries & Benefits Total $ $3,013,320 $2,132,640 $717,023 $163,657 $0 $0 $0 $0 $0 $3,013,320 Maintenance & Operation
Contractual services 5820-4680 43110 $ 3,504,039 Mkt Dmd - - 3,504,039 - - - - - 3,504,039 Postage 5820-4680 44450 $ 1,065 Dmd All 754 253 58 - - - - - 1,065 Travel 5820-4680 44550 $ 12,778 Dmd All 9,043 3,040 694 - - - - - 12,778 Training 5820-4680 44650 $ 12,778 Dmd All 9,043 3,040 694 - - - - - 12,778 Computer software 5820-4680 44700 $ - NA - - - - - - - - - Regulatory 5820-4680 44760 $ 138,423 Dmd All 97,967 32,938 7,518 - - - - - 138,423 RAC variance 5820-4680 44761 $ - NA - - - - - - - - - Membership and dues 5820-4680 44800 $ 79,859 Dmd All 56,520 19,003 4,337 - - - - - 79,859 Periodicals and newspapers 5820-4680 45050 $ 1,065 Dmd All 754 253 58 - - - - - 1,065 Office supplies 5820-4680 45250 $ 1,597 Dmd All 1,130 380 87 - - - - - 1,597 Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Furniture and equipment 5820-4680 45150 $ 532 Dmd All 377 127 29 - - - - - 532 Fuel natural gas 5820-4680 45502 $ 33,810,808 Variable - - - 33,810,808 - - - - 33,810,808 Carbon allowances 5820-4680 45506 $ - NA - - - - - - - - - Renewable energy credits 5820-4680 45507 $ 2,400,000 Variable - - - 2,400,000 - - - - 2,400,000 ECAC variance 5820-4680 45509 $ - NA - - - - - - - - - Purchased power 5820-4680 45510 $ 121,494,469 Purch Power 45,565,217 - - 75,929,252 - - - - 121,494,469 Hedging costs 5820-4680 45511 $ - NA - - - - - - - - - Business meetings 5820-4680 45681 $ 1,597 Dmd All 1,130 380 87 - - - - - 1,597 Miscellaneous 5820-4680 45682 $ 532 Dmd All 377 127 29 - - - - - 532 Gas depletion 5820-4680 46001 $ 1,064,792 Dmd All 753,593 253,368 57,830 - - - - - 1,064,792 Utilities 5820-4680 46005 $ 2,141 GWP Dmd Bl 2,141 - - - - - - - 2,141 General supplies 5820-4680 45350 $ 1,065 GWP Dmd Bl 1,065 - - - - - - - 1,065 Liability Insurance 5820-4680 46011 $ 93,243 GWP Dmd Bl 93,243 - - - - - - - 93,243 Maintenance & Operation Total $ $162,620,783 $46,592,354 $312,910 $3,575,459 $112,140,060 $0 $0 $0 $0 $162,620,783 TOTAL EWRF - GWP Electric - Power Management $ $165,634,103 $48,724,994 $1,029,933 $3,739,116 $112,140,060 $0 $0 $0 $0 $165,634,103 EWRF - GWP Electric - Power Plant (Grayson, Wartsila ICE, Tesla Battery) Salaries & Benefits
Salaries 5820-4690 41100 $ 5,370,799 GWP Dmd Pk - 5,370,799 - - - - - - 5,370,799 Overtime 5820-4690 41200 $ 1,830,970 GWP Dmd Pk - 1,830,970 - - - - - - 1,830,970 Hourly wages 5820-4690 41300 $ 39,819 GWP Dmd Pk - 39,819 - - - - - - 39,819 Benefits 5820-4690 Various $ 1,105,919 GWP Dmd Pk - 1,105,919 - - - - - - 1,105,919 PERS retirement 5820-4690 42700 $ 1,791,722 GWP Dmd Pk - 1,791,722 - - - - - - 1,791,722 PERS cost sharing 5820-4690 42701 $ (134,396) GWP Dmd Pk - (134,396) - - - - - - (134,396) Salaries & Benefits Total $ $10,004,832 $0 $10,004,832 $0 $0 $0 $0 $0 $0 $10,004,832 Maintenance & Operation
Repairs buildings and grounds 5820-4690 43050 $ - NA - - - - - - - - - Lease payments 5820-4690 43070 $ - NA - - - - - - - - - Contractual services 5820-4690 43110 $ 1,963,476 GWP Dmd Pk - 1,963,476 - - - - - - 1,963,476 Repairs to equipment 5820-4690 44100 $ 53,240 GWP Dmd Pk - 53,240 - - - - - - 53,240 Postage 5820-4690 44450 $ - NA - - - - - - - - - Travel 5820-4690 44550 $ 5,324 GWP Dmd Pk - 5,324 - - - - - - 5,324 Laundry and towel service 5820-4690 44600 $ 7,454 GWP Dmd Pk - 7,454 - - - - - - 7,454 Training 5820-4690 44650 $ 10,648 GWP Dmd Pk - 10,648 - - - - - - 10,648 Computer software 5820-4690 44700 $ - NA - - - - - - - - - Regulatory 5820-4690 44760 $ 106,479 GWP Dmd Pk - 106,479 - - - - - - 106,479 Office supplies 5820-4690 45250 $ 5,324 GWP Dmd Pk - 5,324 - - - - - - 5,324 Small tools 5820-4690 45300 $ - NA - - - - - - - - - General supplies 5820-4690 45350 $ 660,171 GWP Dmd Pk - 660,171 - - - - - - 660,171 Business meetings 5820-4690 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4690 45682 $ - NA - - - - - - - - - Utilities 5820-4690 46005 $ 2,215,592 GWP Dmd Pk - 2,215,592 - - - - - - 2,215,592 Liability Insurance 5820-4690 46011 $ 319,537 GWP Dmd Pk - 319,537 - - - - - - 319,537 Maintenance & Operation Total $ $5,347,244 $0 $5,347,244 $0 $0 $0 $0 $0 $0 $5,347,244 TOTAL EWRF - GWP Electric - Power Plant $ $15,352,076 $0 $15,352,076 $0 $0 $0 $0 $0 $0 $15,352,076 TOTAL OPERATIONS & MAINTENANCE EXPENSE $ $188,868,343 $51,166,427 $21,773,316 $3,788,540 $112,140,060 $0 $0 $0 $0 $188,868,343 Fuel, Purchased Power, Wheeling $ $156,370,069 $46,318,810 $253,368 $57,830 $109,740,060 $0 $0 $0 $0 $156,370,069 Total O&M less Fuel, PP, Wheeling $ $32,498,274 $4,847,617 $21,519,948 $3,730,710 $2,400,000 $0 $0 $0 $0 $32,498,274 Transfers to the General Fund
TOTAL Transfers to the General Fund $ $16,671,683 RRxTransfer $4,342,201 $3,502,321 $255,179 $8,571,982 $0 $0 $0 $0 $16,671,683 Capital Paid from Cash / Earnings
Capital from Cash $ 6,671,166 Cash CIP 5,732,592 938,370 204 - - - - - 6,671,166 Total Capital from Cash $ $6,671,166 $5,732,592 $938,370 $204 $0 $0 $0 $0 $0 $6,671,166 Debt Service
Existing Debt Service
2013 $ - NA - - - - - - - - - 2013 Refunding $ 4,156,286 N-Plant 552,977 3,603,139 170 - - - - - 4,156,286 Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total 2016 Refunding $ 4,929,036 N-Plant 655,788 4,273,046 202 - - - - - 4,929,036 Total Existing Debt Service $ $9,085,322 $1,208,765 $7,876,184 $372 $0 $0 $0 $0 $0 $9,085,322 Proposed Debt Service
Grayson Grayson $166 mil debt in 2024, 2025 & 2026 $ 21,493,441 GWP Dmd Pk - 21,493,441 - - - - - - 21,493,441 Total New Debt Service $ $21,493,441 $0 $21,493,441 $0 $0 $0 $0 $0 $0 $21,493,441 TOTAL Debt Service $ $30,578,763 $1,208,765 $29,369,625 $372 $0 $0 $0 $0 $0 $30,578,763 Miscellaneous Expenses (Revenues)
Open $ - NA - - - - - - - - - Interest Income $ (2,673,493) RRxFPPW (508,461) (1,656,755) (119,389) (388,888) - - - - (2,673,493) Sale of Property $ - NA - - - - - - - - - Capital Contributions $ - NA - - - - - - - - - Miscellaneous Revenues $ (8,505,826) RRxFPPW (1,617,690) (5,271,033) (379,840) (1,237,264) - - - - (8,505,826) Sales to Other utilities $ - RRxFPPW - - - - - - - - - TOTAL Miscellaneous Expenses (Revenues) $ ($11,179,319) ($2,126,151) ($6,927,788) ($499,228) ($1,626,153) $0 $0 $0 $0 ($11,179,319) Contribution to Reserves
Change in Reserves $ 4,336,070 RR 1,129,345 910,904 66,369 2,229,452 - - - - 4,336,070 Change in Reserves $ - NA - - - - - - - - - TOTAL Change in Reserves $ $4,336,070 $1,129,345 $910,904 $66,369 $2,229,452 $0 $0 $0 $0 $4,336,070 Revenue Requirement Summary
O&M $ 188,868,343 51,166,427 21,773,316 3,788,540 112,140,060 - - - - 188,868,343 Capital from Cash $ 6,671,166 5,732,592 938,370 204 - - - - - 6,671,166 Debt Service $ 30,578,763 1,208,765 29,369,625 372 - - - - - 30,578,763 Transfers to the General Fund $ 16,671,683 4,342,201 3,502,321 255,179 8,571,982 - - - - 16,671,683 Miscellaneous Expenses (Revenues) $ (11,179,319) (2,126,151) (6,927,788) (499,228) (1,626,153) - - - - (11,179,319) Contribution to Reserves $ 4,336,070 1,129,345 910,904 66,369 2,229,452 - - - - 4,336,070 Total Revenue Requirement $ 235,946,706 $61,453,179 $49,566,750 $3,611,436 $121,315,341 $0 $0 $0 $0 $235,946,706 -
Total Revenues under Current Rates $
Over (Under) Collection Percentage %
Plant in Service
Gross Plant in Service (Does not include SCPPA Natural Gas Reserve Pinedale Project) Production
Steam Production
Land & Land Rights 310 $ 876,456 GWP Dmd Bl 876,456 - - - - - - - 876,456 Structures and Improvements 311 $ 10,224,494 GWP Dmd Bl 10,224,494 - - - - - - - 10,224,494 Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon Biogas at Scholl Canyon$ 75,116,560 GWP Dmd Bl 75,116,560 - - - - - - - 75,116,560 Engines Unit 10-13 at Grayson $ 514,000,000 GWP Dmd Pk - 514,000,000 - - - - - - 514,000,000 Accessory Electric Equip. 315 $ 15,227 GWP Dmd Pk - 15,227 - - - - - - 15,227 Misc. Power Plant Equip. 316 $ 6,353,994 GWP Dmd Bl 6,353,994 - - - - - - - 6,353,994 Total steam production $ $606,586,731 $92,571,503 $514,015,227 $0 $0 $0 $0 $0 $0 $606,586,731 Combustion turbine & other production
Structures and Improvements 341 $ 8,712,338 GWP Dmd Pk - 8,712,338 - - - - - - 8,712,338 Fuel Holder, Producer & Acc 342 $ 2,153,626 GWP Dmd Pk - 2,153,626 - - - - - - 2,153,626 Prime Movers 343 $ 31,462,075 GWP Dmd Pk - 31,462,075 - - - - - - 31,462,075 Generators 344 $ 31,596,503 GWP Dmd Pk - 31,596,503 - - - - - - 31,596,503 Accessory Plant Equipment 345 $ 250,406 GWP Dmd Pk - 250,406 - - - - - - 250,406 Misc. Power Plant Equipment 346 $ 4,790,377 GWP Dmd Pk - 4,790,377 - - - - - - 4,790,377 Total combustion turbine & other production $ $78,965,326 $0 $78,965,326 $0 $0 $0 $0 $0 $0 $78,965,326 Total production $ $685,552,057 $92,571,503 $592,980,554 $0 $0 $0 $0 $0 $0 $685,552,057 Transmission
Tesla Battery Storage $ - NA - - - - - - - - - Land and Land Rights 350 $ - NA - - - - - - - - - Energy Storage 351 $ - NA - - - - - - - - - Structures and Improvements 352 $ - NA - - - - - - - - - Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Station Equipment 353 $ - NA - - - - - - - - - Towers and Fixtures 354 $ - NA - - - - - - - - - O.H. Conductors & Devices 356 $ - NA - - - - - - - - - Underground Conduit 357 $ - NA - - - - - - - - - Underground Conductors 358 $ - NA - - - - - - - - - Total transmission $ - - - - - - - - - - Distribution $
Land and Land Rights 360 $ - NA - - - - - - - - - Structures and Improvements 361 $ - NA - - - - - - - - - Station Equipment 362 $ - NA - - - - - - - - - Poles, Towers & Fixtures 364 $ - NA - - - - - - - - - O.H. Conductors & Devices 365 $ - NA - - - - - - - - - Underground Conduits 366 $ - NA - - - - - - - - - U.G. Conductors & Devices 367 $ - NA - - - - - - - - - Line Transformers 368 $ - NA - - - - - - - - - Services 369 $ - NA - - - - - - - - - Meters 370 $ - NA - - - - - - - - - Street Lights 373 $ - NA - - - - - - - - - Total distribution $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal before general $ $685,552,057 $92,571,503 $592,980,554 $0 $0 $0 $0 $0 $0 $685,552,057 General
Land and Land Rights 389 $ 404,203 LBR 66,030 333,197 4,976 - - - - - 404,203 Structures and Improvements 390 $ 7,324,881 LBR 1,196,586 6,038,123 90,172 - - - - - 7,324,881 Office Furniture & Equip. 391 $ 74,820 LBR 12,223 61,676 921 - - - - - 74,820 Transportation Equipment 392 $ 2,652,320 LBR 433,281 2,186,388 32,651 - - - - - 2,652,320 Tools, Shop & Garage Equip. 394 $ 191,141 LBR 31,225 157,563 2,353 - - - - - 191,141 Laboratory Equipment 395 $ 269,209 G-Plant 38,211 230,948 50 - - - - - 269,209 Power Operated Equipment 396 $ 13,278 G-Plant 1,885 11,391 2 - - - - - 13,278 Communication Equipment 397 $ 904,672 G-Plant 128,406 776,097 169 - - - - - 904,672 Misc. Equipment 398 $ 6,202,247 G-Plant 880,328 5,320,760 1,159 - - - - - 6,202,247 Other Tangible 399 $ 5,250,890 GWP Dmd Bl 5,250,890 - - - - - - - 5,250,890 Total general $ $23,287,662 $8,039,064 $15,116,144 $132,454 $0 $0 $0 $0 $0 $23,287,662 Total gross plant in service $ $708,839,718 $100,610,568 $608,096,697 $132,454 $0 $0 $0 $0 $0 $708,839,718 -
Accumulated Depreciation
Production
Steam Production
Land & Land Rights 310 $ - GWP Dmd Bl - - - - - - - - - Structures and Improvements 311 $ 4,655,672 GWP Dmd Bl 4,655,672 - - - - - - - 4,655,672 Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon 0 $ 3,004,662 GWP Dmd Bl 3,004,662 - - - - - - - 3,004,662 Engines Unit 10-13 at Grayson 0 $ 20,560,000 GWP Dmd Pk - 20,560,000 - - - - - - 20,560,000 Accessory Electric Equip. 315 $ 13,705 GWP Dmd Pk - 13,705 - - - - - - 13,705 Misc. Power Plant Equip. 316 $ 4,395,780 GWP Dmd Bl 4,395,780 - - - - - - - 4,395,780 Total steam production $ $32,629,819 $12,056,115 $20,573,705 $0 $0 $0 $0 $0 $0 $32,629,819 Combustion turbine & other production
Structures and Improvements 341 $ 2,678,634 GWP Dmd Pk - 2,678,634 - - - - - - 2,678,634 Fuel Holder, Producer & Acc 342 $ 498,664 GWP Dmd Pk - 498,664 - - - - - - 498,664 Prime Movers 343 $ 10,961,680 GWP Dmd Pk - 10,961,680 - - - - - - 10,961,680 Generators 344 $ 21,696,705 GWP Dmd Pk - 21,696,705 - - - - - - 21,696,705 Accessory Plant Equipment 345 $ 94,304 GWP Dmd Pk - 94,304 - - - - - - 94,304 Misc. Power Plant Equipment 346 $ 2,742,966 GWP Dmd Pk - 2,742,966 - - - - - - 2,742,966 Total combustion turbine & other production $ $38,672,952 $0 $38,672,952 $0 $0 $0 $0 $0 $0 $38,672,952 Total production $ $71,302,771 $12,056,115 $59,246,656 $0 $0 $0 $0 $0 $0 $71,302,771 Transmission
Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Tesla Battery Storage 0 $ - NA - - - - - - - - - Land and Land Rights 350 $ - NA - - - - - - - - - Energy Storage 351 $ - NA - - - - - - - - - Structures and Improvements 352 $ - NA - - - - - - - - - Station Equipment 353 $ - NA - - - - - - - - - Towers and Fixtures 354 $ - NA - - - - - - - - - O.H. Conductors & Devices 356 $ - NA - - - - - - - - - Underground Conduit 357 $ - NA - - - - - - - - - Underground Conductors 358 $ - NA - - - - - - - - - Total transmission $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distribution
Land and Land Rights 360 $ - NA - - - - - - - - - Structures and Improvements 361 $ - NA - - - - - - - - - Station Equipment 362 $ - NA - - - - - - - - - Poles, Towers & Fixtures 364 $ - NA - - - - - - - - - O.H. Conductors & Devices 365 $ - NA - - - - - - - - - Underground Conduits 366 $ - NA - - - - - - - - - U.G. Conductors & Devices 367 $ - NA - - - - - - - - - Line Transformers 368 $ - NA - - - - - - - - - Services 369 $ - NA - - - - - - - - - Meters 370 $ - NA - - - - - - - - - Street Lights 373 $ - NA - - - - - - - - - Total distribution $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal before general $ $71,302,771 $12,056,115 $59,246,656 $0 $0 $0 $0 $0 $0 $71,302,771 General
Land and Land Rights 389 $ - LBR - - - - - - - - - Structures and Improvements 390 $ 6,300,834 LBR 1,029,299 5,193,969 77,566 - - - - - 6,300,834 Office Furniture & Equip. 391 $ 74,820 LBR 12,223 61,676 921 - - - - - 74,820 Transportation Equipment 392 $ 2,051,843 LBR 335,187 1,691,397 25,259 - - - - - 2,051,843 Tools, Shop & Garage Equip. 394 $ 175,117 LBR 28,607 144,354 2,156 - - - - - 175,117 Laboratory Equipment 395 $ 269,209 G-Plant 38,211 230,948 50 - - - - - 269,209 Power Operated Equipment 396 $ 3,212 G-Plant 456 2,755 1 - - - - - 3,212 Communication Equipment 397 $ 311,251 G-Plant 44,178 267,014 58 - - - - - 311,251 Misc. Equipment 398 $ 5,814,440 G-Plant 825,284 4,988,070 1,086 - - - - - 5,814,440 Other Tangible 399 $ 3,939,212 GWP Dmd Bl 3,939,212 - - - - - - - 3,939,212 Total general $ $18,939,937 $6,252,656 $12,580,184 $107,097 $0 $0 $0 $0 $0 $18,939,937 Total accumulated depreciation $ $90,242,708 $18,308,770 $71,826,841 $107,097 $0 $0 $0 $0 $0 $90,242,708 -
Net Plant in Service
Production
Steam Production
Land & Land Rights 310 $ 876,456 GWP Dmd Bl 876,456 - - - - - - - 876,456 Structures and Improvements 311 $ 5,568,821 GWP Dmd Bl 5,568,821 - - - - - - - 5,568,821 Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon 0 $ 72,111,898 GWP Dmd Bl 72,111,898 - - - - - - - 72,111,898 Engines Unit 10-13 at Grayson 0 $ 493,440,000 GWP Dmd Pk - 493,440,000 - - - - - - 493,440,000 Accessory Electric Equip. 315 $ 1,523 GWP Dmd Pk - 1,523 - - - - - - 1,523 Misc. Power Plant Equip. 316 $ 1,958,214 GWP Dmd Bl 1,958,214 - - - - - - - 1,958,214 Total steam production $ $573,956,911 $80,515,389 $493,441,523 $0 $0 $0 $0 $0 $0 $573,956,911 Combustion turbine & other production
Structures and Improvements 341 $ 6,033,704 GWP Dmd Pk - 6,033,704 - - - - - - 6,033,704 Fuel Holder, Producer & Acc 342 $ 1,654,962 GWP Dmd Pk - 1,654,962 - - - - - - 1,654,962 Prime Movers 343 $ 20,500,396 GWP Dmd Pk - 20,500,396 - - - - - - 20,500,396 Generators 344 $ 9,899,799 GWP Dmd Pk - 9,899,799 - - - - - - 9,899,799 Accessory Plant Equipment 345 $ 156,103 GWP Dmd Pk - 156,103 - - - - - - 156,103 Misc. Power Plant Equipment 346 $ 2,047,411 GWP Dmd Pk - 2,047,411 - - - - - - 2,047,411 Total combustion turbine & other production $ $40,292,375 $0 $40,292,375 $0 $0 $0 $0 $0 $0 $40,292,375 Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total Total production $ $614,249,286 $80,515,389 $533,733,897 $0 $0 $0 $0 $0 $0 $614,249,286 Transmission
Tesla Battery Storage 0 $ - NA - - - - - - - - - Land and Land Rights 350 $ - NA - - - - - - - - - Energy Storage 351 $ - NA - - - - - - - - - Structures and Improvements 352 $ - NA - - - - - - - - - Station Equipment 353 $ - NA - - - - - - - - - Towers and Fixtures 354 $ - NA - - - - - - - - - O.H. Conductors & Devices 356 $ - NA - - - - - - - - - Underground Conduit 357 $ - NA - - - - - - - - - Underground Conductors 358 $ - NA - - - - - - - - - Total transmission $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distribution
Land and Land Rights 360 $ - NA - - - - - - - - - Structures and Improvements 361 $ - NA - - - - - - - - - Station Equipment 362 $ - NA - - - - - - - - - Poles, Towers & Fixtures 364 $ - NA - - - - - - - - - O.H. Conductors & Devices 365 $ - NA - - - - - - - - - Underground Conduits 366 $ - NA - - - - - - - - - U.G. Conductors & Devices 367 $ - NA - - - - - - - - - Line Transformers 368 $ - NA - - - - - - - - - Services 369 $ - NA - - - - - - - - - Meters 370 $ - NA - - - - - - - - - Street Lights 373 $ - NA - - - - - - - - - Total distribution $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal before general $ $614,249,286 $80,515,389 $533,733,897 $0 $0 $0 $0 $0 $0 $614,249,286 General
Land and Land Rights 389 $ 404,203 LBR 66,030 333,197 4,976 - - - - - 404,203 Structures and Improvements 390 $ 1,024,048 LBR 167,288 844,154 12,606 - - - - - 1,024,048 Office Furniture & Equip. 391 $ - LBR - - - - - - - - - Transportation Equipment 392 $ 600,477 LBR 98,093 494,991 7,392 - - - - - 600,477 Tools, Shop & Garage Equip. 394 $ 16,024 LBR 2,618 13,209 197 - - - - - 16,024 Laboratory Equipment 395 $ - G-Plant - - - - - - - - - Power Operated Equipment 396 $ 10,067 G-Plant 1,429 8,636 2 - - - - - 10,067 Communication Equipment 397 $ 593,422 G-Plant 84,228 509,082 111 - - - - - 593,422 Misc. Equipment 398 $ 387,806 G-Plant 55,044 332,690 72 - - - - - 387,806 Other Tangible 399 $ 1,311,678 GWP Dmd Bl 1,311,678 - - - - - - - 1,311,678 Total general $ $4,347,725 $1,786,409 $2,535,960 $25,357 $0 $0 $0 $0 $0 $4,347,725 Total net plant in service $ $618,597,011 $82,301,797 $536,269,857 $25,357 $0 $0 $0 $0 $0 $618,597,011 -
Allocation factors
GWP Demand Baseload GWP Dmd Bl 100% 0% 0% 0% 0% 0% 0% 0% 100% 1 - - - - - - - 1 GWP Demand Peaking GWP Dmd Pk 0% 100% 0% 0% 0% 0% 0% 0% 100% - 1 - - - - - - 1 Market Demand Mkt Dmd 0% 0% 100% 0% 0% 0% 0% 0% 100%
- - 1 - - - - - 1 Variable Variable 0% 0% 0% 100% 0% 0% 0% 0% 100%
- - - 1 - - - - 1 Other Other 0% 0% 0% 0% 100% 0% 0% 0% 100%
- - - - 1 - - - 1 Other Other 0% 0% 0% 0% 0% 100% 0% 0% 100%
- - - - - 1 - - 1 Other Other 0% 0% 0% 0% 0% 0% 100% 0% 100%
- - - - - - 1 - 1 Other Other 0% 0% 0% 0% 0% 0% 0% 100% 100%
Appendix A
Power Supply Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator GWP Demand
Baseload
GWP Demand
Peaking Market Demand Variable Other Other Other Other Total - - - - - - - 1 1 Purchased Power Purch Power 38% 0% 0% 62% 0% 0% 0% 0% 100% 45,565,217 - 75,929,252 - - - - 121,494,469 RevReq RR 26% 21% 2% 51% 0% 0% 0% 0% 100%
61,453,179 49,566,750 3,611,436 121,315,341 - - - - 235,946,706 Revenue Requirement less Fuel/PP/Wheeling RRxFPPW 19% 62% 4% 15% 0% 0% 0% 0% 100% 15,134,368 49,313,381 3,553,606 11,575,281 - - - - 79,576,637 Gross Plant G-Plant 14% 86% 0% 0% 0% 0% 0% 0% 100%
100,610,568 608,096,697 132,454 - - - - - 708,839,718 Net Plant N-Plant 13% 87% 0% 0% 0% 0% 0% 0% 100%
82,301,797 536,269,857 25,357 - - - - - 618,597,011 Labor LBR 16% 82% 1% 0% 0% 0% 0% 0% 100%
2,274,995 11,479,909 171,438 - - - - - 13,926,342 Labor x/ A&G LBRxAG 16% 82% 1% 0% 0% 0% 0% 0% 100%
2,195,477 11,078,652 165,446 - - - - - 13,439,576 Gross General G-Gen 35% 65% 1% 0% 0% 0% 0% 0% 100%
8,039,064 15,116,144 132,454 - - - - - 23,287,662 GWP Demand - Baseload and Peak Dmd Bl Pk 14% 86% 0% 0% 0% 0% 0% 0% 100% 92,571,503 592,980,554 - - - - - - 685,552,057 Demand - all types Dmd All 71% 24% 5% 0% 0% 0% 0% 0% 100% 48,724,994 16,382,009 3,739,116 - - - - - 68,846,119 CIP Cash CIP 86% 14% 0% 0% 0% 0% 0% 0% 100%
7,194,857 1,177,729 257 - - - - - 8,372,842 Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
- - - - - Rev Req without Transfers RRxTransfer 26% 21% 2% 51% 0% 0% 0% 0% 100% 57,110,978 46,064,428 3,356,257 112,743,359 - - - - 219,275,023 Not Applicable NA 0% 0% 0% 0% 0% 0% 0% 0% 0%
- - - - - Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Revenue Requirement

OPERATIONS & MAINTENANCE EXPENSE
EWRF - GWP ADM (Elec. Works, Rev Fund)
Salaries & Benefits
Salaries 5820-4505 41100 $ 64,555 LBRxAG 64,555 - - - - - - - 64,555 Overtime 5820-4505 41200 $ - NA - - - - - - - - - Hourly 5820-4505 41300 $ - NA - - - - - - - - - Benefits 5820-4505 Various $ 15,861 LBRxAG 15,861 - - - - - - - 15,861 PERS Retirement 5820-4505 42700 $ 25,452 LBRxAG 25,452 - - - - - - - 25,452 PERS cost sharing 5820-4505 42701 $ (1,909) LBRxAG (1,909) - - - - - - - (1,909) Salaries & Benefits Total $ $103,960 $103,960 $0 $0 $0 $0 $0 $0 $0 $103,960 Maintenance & Operation
Contractual services 5820-4505 43110 $ 33,030 G-Gen 33,030 - - - - - - - 33,030 Advertising 5820-4505 44200 $ - NA - - - - - - - - - Postage 5820-4505 44450 $ 77 G-Gen 77 - - - - - - - 77 Travel 5820-4505 44550 $ 1,198 LBRxAG 1,198 - - - - - - - 1,198 Training 5820-4505 44650 $ 1,198 LBRxAG 1,198 - - - - - - - 1,198 Computer software 5820-4505 44700 $ - NA - - - - - - - - - Regulatory 5820-4505 44760 $ 1,156 G-Gen 1,156 - - - - - - - 1,156 Membership and dues 5820-4505 44800 $ 2,297 LBRxAG 2,297 - - - - - - - 2,297 Periodicals and newspapers 5820-4505 45050 $ - NA - - - - - - - - - Books 5820-4505 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4505 45150 $ 9,987 LBRxAG 9,987 - - - - - - - 9,987 Computer hardware 5820-4505 45170 $ 50 LBRxAG 50 - - - - - - - 50 Office supplies 5820-4505 45250 $ 1,498 LBRxAG 1,498 - - - - - - - 1,498 General supplies & COVID Supplies 5820-4505 45350 $ 385 G-Gen 385 - - - - - - - 385 Printing and graphics 5820-4505 45450 $ - NA - - - - - - - - - Uncollectible accounts 5820-4505 45680 $ 499 LBRxAG 499 - - - - - - - 499 Business meetings 5820-4505 45681 $ 499 LBRxAG 499 - - - - - - - 499 Miscellaneous 5820-4505 45682 $ 5,003 LBRxAG 5,003 - - - - - - - 5,003 Utilities 5820-4505 46005 $ 6,156 G-Gen 6,156 - - - - - - - 6,156 Cost allocation charge 5820-4505 46007 $ 442,835 G-Gen 442,835 - - - - - - - 442,835 Fleet equipment rental charge 5820-4505 46008 $ 104,247 LBRxAG 104,247 - - - - - - - 104,247 ISD service charge 5820-4505 46009 $ 275,328 G-Gen 275,328 - - - - - - - 275,328 Building maint service charge 5820-4505 46010 $ 141,242 G-Gen 141,242 - - - - - - - 141,242 Liability Insurance 5820-4505 46011 $ 3,456 LBRxAG 3,456 - - - - - - - 3,456 Excess insurance and surety 5820-4505 46012 $ 35,180 G-Gen 35,180 - - - - - - - 35,180 Maintenance & Operation Total $ $1,065,324 $1,065,324 $0 $0 $0 $0 $0 $0 $0 $1,065,324 TOTAL EWRF - GWP ADM $ $1,169,284 $1,169,284 $0 $0 $0 $0 $0 $0 $0 $1,169,284 $
EWRF - GWP ADM -Customer Service
Salaries & Benefits
Salaries 5820-4509 41100 $ - NA - - - - - - - - - Overtime 5820-4509 41200 $ - NA - - - - - - - - - Hourly wages 5820-4509 41300 $ - NA - - - - - - - - - Benefits 5820-4509 Various $ - NA - - - - - - - - - PERS Retirement 5820-4509 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4509 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4509 43110 $ - NA - - - - - - - - - Postage 5820-4509 44450 $ - NA - - - - - - - - - Travel 5820-4509 44550 $ - NA - - - - - - - - - Training 5820-4509 44650 $ - NA - - - - - - - - - Regulatory 5820-4509 44760 $ - NA - - - - - - - - - Membership and dues 5820-4509 44800 $ - NA - - - - - - - - - Furniture and equipment 5820-4509 45150 $ - NA - - - - - - - - - Computer hardware 5820-4509 45170 $ - NA - - - - - - - - - Office supplies 5820-4509 45250 $ - NA - - - - - - - - - Claims 5820-4509 45652 $ - NA - - - - - - - - - Small tools 5820-4509 45300 $ - NA - - - - - - - - - General supplies 5820-4509 45350 $ - NA - - - - - - - - - Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Public benefit programs 5820-4509 45512 $ - NA - - - - - - - - - Uncollectible accounts 5820-4509 45680 $ - NA - - - - - - - - - Business meetings 5820-4509 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4509 45682 $ - NA - - - - - - - - - Cost allocation charge 5820-4509 46007 $ - NA - - - - - - - - - Fleet equipment rental charge 5820-4509 46008 $ - NA - - - - - - - - - ISD service charge 5820-4509 46009 $ - NA - - - - - - - - - Building maint service charge 5820-4509 46010 $ - NA - - - - - - - - - Liability Insurance 5820-4509 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP ADM - Customer Service $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP ADM - Conserv & Utility Modernization
Salaries & Benefits
Salaries 5820-4520 41100 $ - NA - - - - - - - - - Overtime 5820-4520 41200 $ - NA - - - - - - - - - Hourly wages 5820-4520 41300 $ - NA - - - - - - - - - Benefits 5820-4520 Various $ - NA - - - - - - - - - PERS Retirement 5820-4520 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4520 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4520 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4520 44100 $ - NA - - - - - - - - - Advertising 5820-4520 44200 $ - NA - - - - - - - - - Postage 5820-4520 44450 $ - NA - - - - - - - - - Travel 5820-4520 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4520 44600 $ - NA - - - - - - - - - Training 5820-4520 44650 $ - NA - - - - - - - - - Computer software 5820-4520 44700 $ - NA - - - - - - - - - Membership and dues 5820-4520 44800 $ - NA - - - - - - - - - Periodicals and newspapers 5820-4520 45050 $ - NA - - - - - - - - - Furniture and equipment 5820-4520 45150 $ - NA - - - - - - - - - Computer hardware 5820-4520 45170 $ - NA - - - - - - - - - Office supplies 5820-4520 45250 $ - NA - - - - - - - - - General supplies 5820-4520 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4520 45450 $ - NA - - - - - - - - - Public benefit programs 5820-4520 45512 $ - NA - - - - - - - - - Low carbon fuel std programs 5820-4520 45514 $ - NA - - - - - - - - - Business meetings 5820-4520 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4520 45682 $ - NA - - - - - - - - - Liability Insurance 5820-4520 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP ADM - Conserv & Utility Modernization $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP ADM - Bus System Support
Salaries & Benefits
Salaries 5820-4521 41100 $ 19,276 LBRxAG 19,276 - - - - - - - 19,276 Overtime 5820-4521 41200 $ 2,240 LBRxAG 2,240 - - - - - - - 2,240 Hourly wages 5820-4521 41300 $ - NA - - - - - - - - - Benefits 5820-4521 Various $ 4,569 LBRxAG 4,569 - - - - - - - 4,569 PERS retirement 5820-4521 42700 $ 7,624 LBRxAG 7,624 - - - - - - - 7,624 PERS cost sharing 5820-4521 42701 $ (572) LBRxAG (572) - - - - - - - (572) Salaries & Benefits Total $ $33,136 $33,136 $0 $0 $0 $0 $0 $0 $0 $33,136 Maintenance & Operation
Contractual services 5820-4521 43110 $ 205,553 G-Gen 205,553 - - - - - - - 205,553 Repairs to office equipment 5820-4521 44120 $ 1,198 LBRxAG 1,198 - - - - - - - 1,198 Data communication 5820-4521 44250 $ - NA - - - - - - - - - Postage 5820-4521 44450 $ 75 LBRxAG 75 - - - - - - - 75 Travel 5820-4521 44550 $ 1,398 LBRxAG 1,398 - - - - - - - 1,398 Training 5820-4521 44650 $ 1,798 LBRxAG 1,798 - - - - - - - 1,798 Computer software 5820-4521 44700 $ - NA - - - - - - - - - Membership and dues 5820-4521 44800 $ 150 LBRxAG 150 - - - - - - - 150 Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Furniture and equipment 5820-4521 45150 $ 3,995 LBRxAG 3,995 - - - - - - - 3,995 Computer hardware 5820-4521 45170 $ 2,996 LBRxAG 2,996 - - - - - - - 2,996 Office supplies 5820-4521 45250 $ 300 LBRxAG 300 - - - - - - - 300 General supplies 5820-4521 45350 $ 1,398 LBRxAG 1,398 - - - - - - - 1,398 Business meetings 5820-4521 45681 $ 80 LBRxAG 80 - - - - - - - 80 Miscellaneous 5820-4521 45682 $ 1,498 LBRxAG 1,498 - - - - - - - 1,498 Liability Insurance 5820-4521 46011 $ 1,153 LBRxAG 1,153 - - - - - - - 1,153 Maintenance & Operation Total $ $221,591 $221,591 $0 $0 $0 $0 $0 $0 $0 $221,591 TOTAL EWRF - GWP ADM - Bus System Support $ $254,728 $254,728 $0 $0 $0 $0 $0 $0 $0 $254,728 EWRF - GWP ADM - Utility Finance
Salaries & Benefits
Salaries 5820-4530 41100 $ 41,594 LBRxAG 41,594 - - - - - - - 41,594 Overtime 5820-4530 41200 $ - NA - - - - - - - - - Benefits 5820-4530 Various $ 10,959 LBRxAG 10,959 - - - - - - - 10,959 PERS retirement 5820-4530 42700 $ 16,453 LBRxAG 16,453 - - - - - - - 16,453 PERS cost sharing 5820-4530 42701 $ (1,234) LBRxAG (1,234) - - - - - - - (1,234) Salaries & Benefits Total $ $67,773 $67,773 $0 $0 $0 $0 $0 $0 $0 $67,773 Maintenance & Operation
Contractual services 5820-4530 43110 $ - NA - - - - - - - - - Training 5820-4530 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4530 45150 $ 100 LBRxAG 100 - - - - - - - 100 General supplies 5820-4530 45350 $ 50 LBRxAG 50 - - - - - - - 50 Liability Insurance 5820-4530 46011 $ 2,227 LBRxAG 2,227 - - - - - - - 2,227 Maintenance & Operation Total $ $2,377 $2,377 $0 $0 $0 $0 $0 $0 $0 $2,377 TOTAL EWRF - GWP ADM - Utility Finance $ $70,150 $70,150 $0 $0 $0 $0 $0 $0 $0 $70,150 EWRF - GWP ADM - Enviro & Safety
Salaries & Benefits
Salaries 5820-4540 41100 $ 10,059 G-Plant 10,059 - - - - - - - 10,059 Overtime 5820-4540 41200 $ - NA - - - - - - - - - Hourly wages 5820-4540 41300 $ - NA - - - - - - - - - Benefits 5820-4540 Various $ 1,369 G-Plant 1,369 - - - - - - - 1,369 PERS Retirement 5820-4540 42700 $ 3,960 G-Plant 3,960 - - - - - - - 3,960 PERS cost sharing 5820-4540 42701 $ (297) G-Plant (297) - - - - - - - (297) Salaries & Benefits Total $ $15,091 $15,091 $0 $0 $0 $0 $0 $0 $0 $15,091 Maintenance & Operation
Contractual services 5820-4540 43110 $ 4,730 G-Plant 4,730 - - - - - - - 4,730 Postage 5820-4540 44450 $ 5 G-Plant 5 - - - - - - - 5 Travel 5820-4540 44550 $ - NA - - - - - - - - - Training 5820-4540 44650 $ 421 G-Plant 421 - - - - - - - 421 Regulatory 5820-4540 44760 $ 877 G-Plant 877 - - - - - - - 877 Membership and dues 5820-4540 44800 $ 53 G-Plant 53 - - - - - - - 53 Office supplies 5820-4540 45250 $ - NA - - - - - - - - - General supplies 5820-4540 45350 $ 351 G-Plant 351 - - - - - - - 351 Business meetings 5820-4540 45681 $ 18 G-Plant 18 - - - - - - - 18 Miscellaneous 5820-4540 45682 $ 1,228 G-Plant 1,228 - - - - - - - 1,228 Liability Insurance 5820-4540 46011 $ 539 G-Plant 539 - - - - - - - 539 Maintenance & Operation Total $ $8,221 $8,221 $0 $0 $0 $0 $0 $0 $0 $8,221 TOTAL EWRF - GWP ADM - Enviro & Safety $ $23,312 $23,312 $0 $0 $0 $0 $0 $0 $0 $23,312 EWRF - GWP ADM - Util Oper Center & Warehouse
Salaries & Benefits
Salaries 5820-4550 41100 $ 20,012 G-Plant 20,012 - - - - - - - 20,012 Overtime 5820-4550 41200 $ 671 G-Plant 671 - - - - - - - 671 Hourly wages 5820-4550 41300 $ 3,054 G-Plant 3,054 - - - - - - - 3,054 Benefits 5820-4550 Various $ 6,438 G-Plant 6,438 - - - - - - - 6,438 PERS retirement 5820-4550 42700 $ 9,085 G-Plant 9,085 - - - - - - - 9,085 PERS cost sharing 5820-4550 42701 $ (681) G-Plant (681) - - - - - - - (681) Salaries & Benefits Total $ $38,579 $38,579 $0 $0 $0 $0 $0 $0 $0 $38,579 Maintenance & Operation
Repairs buildings and grounds 5820-4550 43050 $ - NA - - - - - - - - - Lease payments 5820-4550 43070 $ - NA - - - - - - - - - Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Contractual services 5820-4550 43110 $ 24,824 G-Plant 24,824 - - - - - - - 24,824 Postage 5820-4550 44450 $ - NA - - - - - - - - - Laundry and towel service 5820-4550 44600 $ 458 G-Plant 458 - - - - - - - 458 Training 5820-4550 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4550 45150 $ 183 G-Plant 183 - - - - - - - 183 Office supplies 5820-4550 45250 $ 367 G-Plant 367 - - - - - - - 367 Small tools 5820-4550 45300 $ - NA - - - - - - - - - General supplies 5820-4550 45350 $ 2,749 G-Plant 2,749 - - - - - - - 2,749 Materials overhead 5820-4550 45620 $ - NA - - - - - - - - - Business meetings 5820-4550 45681 $ 37 G-Plant 37 - - - - - - - 37 Miscellaneous 5820-4550 45682 $ 458 G-Plant 458 - - - - - - - 458 Utilities 5820-4550 46005 $ 31,058 G-Plant 31,058 - - - - - - - 31,058 Liability Insurance 5820-4550 46011 $ 1,274 G-Plant 1,274 - - - - - - - 1,274 Maintenance & Operation Total $ $61,409 $61,409 $0 $0 $0 $0 $0 $0 $0 $61,409 TOTAL EWRF - GWP ADM - Util Oper Center & Warehouse $ $99,988 $99,988 $0 $0 $0 $0 $0 $0 $0 $99,988 EWRF - GWP Yard ADM
Salaries & Benefits
Salaries 5820-4560 41100 $ 9,332 LBRxAG 9,332 - - - - - - - 9,332 Overtime 5820-4560 41200 $ - NA - - - - - - - - - Hourly wages 5820-4560 41300 $ - NA - - - - - - - - - Benefits 5820-4560 Various $ 3,900 LBRxAG 3,900 - - - - - - - 3,900 PERS retirement 5820-4560 42700 $ 3,675 LBRxAG 3,675 - - - - - - - 3,675 PERS cost sharing 5820-4560 42701 $ (276) LBRxAG (276) - - - - - - - (276) Salaries & Benefits Total $ $16,631 $16,631 $0 $0 $0 $0 $0 $0 $0 $16,631 Maintenance & Operation
Furniture and equipment 5820-4560 45150 $ - NA - - - - - - - - - Office supplies 5820-4560 45250 $ 1,198 LBRxAG 1,198 - - - - - - - 1,198 General supplies 5820-4560 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4560 45450 $ - NA - - - - - - - - - Miscellaneous 5820-4560 45682 $ - NA - - - - - - - - - Liability Insurance 5820-4560 46011 $ 500 LBRxAG 500 - - - - - - - 500 Maintenance & Operation Total $ $1,698 $1,698 $0 $0 $0 $0 $0 $0 $0 $1,698 TOTAL EWRF - GWP Yard ADM $ $18,329 $18,329 $0 $0 $0 $0 $0 $0 $0 $18,329 EWRF - GWP Electric - Engineering
Salaries & Benefits
Salaries 5820-4600 41100 $ 230,067 G-Plant 230,067 - - - - - - - 230,067 Overtime 5820-4600 41200 $ 13,178 G-Plant 13,178 - - - - - - - 13,178 Hourly wages 5820-4600 41300 $ 35,031 G-Plant 35,031 - - - - - - - 35,031 Benefits 5820-4600 Various $ 38,685 G-Plant 38,685 - - - - - - - 38,685 PERS Retirement 5820-4600 42700 $ 105,612 G-Plant 105,612 - - - - - - - 105,612 PERS cost sharing 5820-4600 42701 $ (7,922) G-Plant (7,922) - - - - - - - (7,922) Salary charges in (out) 5820-4600 42799 $ (47,065) G-Plant (47,065) - - - - - - - (47,065) Salaries & Benefits Total $ $367,587 $367,587 $0 $0 $0 $0 $0 $0 $0 $367,587 Maintenance & Operation
Contractual services 5820-4600 43110 $ - NA - - - - - - - - - Data communication 5820-4600 44250 $ - NA - - - - - - - - - Postage 5820-4600 44450 $ - NA - - - - - - - - - Travel 5820-4600 44550 $ - NA - - - - - - - - - Training 5820-4600 44650 $ 902 G-Plant 902 - - - - - - - 902 Computer software 5820-4600 44700 $ - NA - - - - - - - - - Regulatory 5820-4600 44760 $ - NA - - - - - - - - - Membership and dues 5820-4600 44800 $ - NA - - - - - - - - - Books 5820-4600 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4600 45150 $ 229 G-Plant 229 - - - - - - - 229 Office supplies 5820-4600 45250 $ 1,833 G-Plant 1,833 - - - - - - - 1,833 Small tools 5820-4600 45300 $ - NA - - - - - - - - - General supplies 5820-4600 45350 $ 916 G-Plant 916 - - - - - - - 916 Business meetings 5820-4600 45681 $ 229 G-Plant 229 - - - - - - - 229 Miscellaneous 5820-4600 45682 $ 8,706 G-Plant 8,706 - - - - - - - 8,706 Utilities 5820-4600 46005 $ 7,368 G-Plant 7,368 - - - - - - - 7,368 ISD service charge 5820-4600 46009 $ 8,241 G-Plant 8,241 - - - - - - - 8,241 Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Liability Insurance 5820-4600 46011 $ 14,902 G-Plant 14,902 - - - - - - - 14,902 Maintenance & Operation Total $ $43,327 $43,327 $0 $0 $0 $0 $0 $0 $0 $43,327 TOTAL EWRF - GWP Electric - Engineering $ $410,914 $410,914 $0 $0 $0 $0 $0 $0 $0 $410,914 EWRF - GWP Electric - Customer Support
Salaries & Benefits
Salaries 5820-4610 41100 $ - NA - - - - - - - - - Overtime 5820-4610 41200 $ - NA - - - - - - - - - Benefits 5820-4610 Various $ - NA - - - - - - - - - PERS retirement 5820-4610 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4610 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4610 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Training 5820-4610 44650 $ - NA - - - - - - - - - General supplies 5820-4610 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4610 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Customer Support $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Street Lighting
Salaries & Benefits
Salaries 5820-4620 41100 $ - NA - - - - - - - - - Overtime 5820-4620 41200 $ - NA - - - - - - - - - Benefits 5820-4620 Various $ - NA - - - - - - - - - PERS Retirement 5820-4620 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4620 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4620 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Repairs buildings and grounds 5820-4620 43050 $ - NA - - - - - - - - - Contractual services 5820-4620 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4620 44100 $ - NA - - - - - - - - - Small tools 5820-4620 45300 $ - NA - - - - - - - - - General supplies 5820-4620 45350 $ - NA - - - - - - - - - Business meetings 5820-4620 45681 $ - NA - - - - - - - - - Utilities 5820-4620 46005 $ - NA - - - - - - - - - Liability Insurance 5820-4620 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Street Lighting $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Howard Substation
Salaries & Benefits
Salaries 5820-4630 41100 $ 1,678,522 Demand 1,678,522 - - - - - - - 1,678,522 Overtime 5820-4630 41200 $ 763,192 Demand 763,192 - - - - - - - 763,192 Benefits 5820-4630 Various $ 291,200 Demand 291,200 - - - - - - - 291,200 PERS Retirement 5820-4630 42700 $ 578,323 Demand 578,323 - - - - - - - 578,323 PERS cost sharing 5820-4630 42701 $ (43,380) Demand (43,380) - - - - - - - (43,380) Salaries & Benefits Total $ $3,267,857 $3,267,857 $0 $0 $0 $0 $0 $0 $0 $3,267,857 Maintenance & Operation
Telephone 5820-4630 44300 $ 26,620 Demand 26,620 - - - - - - - 26,620 Travel 5820-4630 44550 $ 2,130 Demand 2,130 - - - - - - - 2,130 Training 5820-4630 44650 $ 15,972 Demand 15,972 - - - - - - - 15,972 Furniture and equipment 5820-4630 45150 $ 5,324 Demand 5,324 - - - - - - - 5,324 Computer hardware 5820-4630 45170 $ 2,130 Demand 2,130 - - - - - - - 2,130 Office supplies 5820-4630 45250 $ 6,389 Demand 6,389 - - - - - - - 6,389 General supplies 5820-4630 45350 $ 10,648 Demand 10,648 - - - - - - - 10,648 Business meetings 5820-4630 45681 $ 532 Demand 532 - - - - - - - 532 Utilities 5820-4630 46005 $ 167,370 Demand 167,370 - - - - - - - 167,370 Liability Insurance 5820-4630 46011 $ 107,739 Demand 107,739 - - - - - - - 107,739 Maintenance & Operation Total $ $344,853 $344,853 $0 $0 $0 $0 $0 $0 $0 $344,853 TOTAL EWRF - GWP Electric - Howard Substation $ $3,612,710 $3,612,710 $0 $0 $0 $0 $0 $0 $0 $3,612,710 Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total EWRF - GWP Electric - Meter & Test Shop
Salaries & Benefits
Salaries 5820-4640 41100 $ - NA - - - - - - - - - Overtime 5820-4640 41200 $ - NA - - - - - - - - - Hourly wages 5820-4640 41300 $ - NA - - - - - - - - - Benefits 5820-4640 Various $ - NA - - - - - - - - - PERS Retirement 5820-4640 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4640 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4640 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4640 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4640 44100 $ - NA - - - - - - - - - Repairs to office equipment 5820-4640 44120 $ - NA - - - - - - - - - Postage 5820-4640 44450 $ - NA - - - - - - - - - Travel 5820-4640 44550 $ - NA - - - - - - - - - Training 5820-4640 44650 $ - NA - - - - - - - - - Small tools 5820-4640 45300 $ - NA - - - - - - - - - General supplies 5820-4640 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4640 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Meter & Test Shop $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Station Maintenance
Salaries & Benefits
Salaries 5820-4650 41100 $ 417,522 Demand 417,522 - - - - - - - 417,522 Overtime 5820-4650 41200 $ 56,884 Demand 56,884 - - - - - - - 56,884 Benefits 5820-4650 Various $ 69,255 Demand 69,255 - - - - - - - 69,255 PERS Retirement 5820-4650 42700 $ 125,452 Demand 125,452 - - - - - - - 125,452 PERS cost sharing 5820-4650 42701 $ (9,410) Demand (9,410) - - - - - - - (9,410) Salary charges in (out) 5820-4650 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $659,702 $659,702 $0 $0 $0 $0 $0 $0 $0 $659,702 Maintenance & Operation
Repairs buildings and grounds 5820-4650 43050 $ - NA - - - - - - - - - Contractual services 5820-4650 43110 $ 240,339 Demand 240,339 - - - - - - - 240,339 Repairs to equipment 5820-4650 44100 $ 22,857 Demand 22,857 - - - - - - - 22,857 Postage 5820-4650 44450 $ - NA - - - - - - - - - Travel 5820-4650 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4650 44600 $ - NA - - - - - - - - - Training 5820-4650 44650 $ 440 Demand 440 - - - - - - - 440 Computer software 5820-4650 44700 $ - NA - - - - - - - - - Regulatory 5820-4650 44760 $ 1,217 Demand 1,217 - - - - - - - 1,217 Books 5820-4650 45100 $ - NA - - - - - - - - - Office supplies 5820-4650 45250 $ - NA - - - - - - - - - Small tools 5820-4650 45300 $ - NA - - - - - - - - - General supplies 5820-4650 45350 $ 21,296 Demand 21,296 - - - - - - - 21,296 Business meetings 5820-4650 45681 $ - NA - - - - - - - - - Liability Insurance 5820-4650 46011 $ 20,934 Demand 20,934 - - - - - - - 20,934 Maintenance & Operation Total $ $307,083 $307,083 $0 $0 $0 $0 $0 $0 $0 $307,083 TOTAL EWRF - GWP Electric - Station Maintenance $ $966,785 $966,785 $0 $0 $0 $0 $0 $0 $0 $966,785 EWRF - GWP Electric - OH & UG
Salaries & Benefits
Salaries 5820-4660 41100 $ 225,908 Demand 225,908 - - - - - - - 225,908 Overtime 5820-4660 41200 $ 6,407 Demand 6,407 - - - - - - - 6,407 Hourly wages 5820-4660 41300 $ 36,755 Demand 36,755 - - - - - - - 36,755 Benefits 5820-4660 Various $ 33,892 Demand 33,892 - - - - - - - 33,892 PERS retirement 5820-4660 42700 $ 81,283 Demand 81,283 - - - - - - - 81,283 PERS cost sharing 5820-4660 42701 $ (6,097) Demand (6,097) - - - - - - - (6,097) Salary charges in (out) 5820-4660 42799 $ (35,197) Demand (35,197) - - - - - - - (35,197) Salaries & Benefits Total $ $342,950 $342,950 $0 $0 $0 $0 $0 $0 $0 $342,950 Maintenance & Operation
Repairs buildings and grounds 5820-4660 43050 $ 69 Demand 69 - - - - - - - 69 Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Contractual services 5820-4660 43110 $ 128,839 Demand 128,839 - - - - - - - 128,839 Construction services 5820-4660 43111 $ - NA - - - - - - - - - Repairs to equipment 5820-4660 44100 $ - NA - - - - - - - - - Repairs to office equipment 5820-4660 44120 $ 257 Demand 257 - - - - - - - 257 Postage 5820-4660 44450 $ 34 Demand 34 - - - - - - - 34 Travel 5820-4660 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4660 44600 $ - NA - - - - - - - - - Training 5820-4660 44650 $ 99 Demand 99 - - - - - - - 99 Regulatory 5820-4660 44760 $ - NA - - - - - - - - - Membership and dues 5820-4660 44800 $ 343 Demand 343 - - - - - - - 343 Books 5820-4660 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4660 45150 $ - NA - - - - - - - - - Office supplies 5820-4660 45250 $ - NA - - - - - - - - - Small tools 5820-4660 45300 $ 1,713 Demand 1,713 - - - - - - - 1,713 General supplies 5820-4660 45350 $ 27,414 Demand 27,414 - - - - - - - 27,414 Printing and graphics 5820-4660 45450 $ - NA - - - - - - - - - Business meetings 5820-4660 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4660 45682 $ - NA - - - - - - - - - ISD service charge 5820-4660 46009 $ 5,463 Demand 5,463 - - - - - - - 5,463 Liability Insurance 5820-4660 46011 $ 11,873 Demand 11,873 - - - - - - - 11,873 Maintenance & Operation Total $ $176,104 $176,104 $0 $0 $0 $0 $0 $0 $0 $176,104 TOTAL EWRF - GWP Electric - OH & UG $ $519,053 $519,053 $0 $0 $0 $0 $0 $0 $0 $519,053 EWRF - GWP Electric - Substructure
Salaries & Benefits
Salaries 5820-4670 41100 $ - NA - - - - - - - - - Overtime 5820-4670 41200 $ - NA - - - - - - - - - Benefits 5820-4670 Various $ - NA - - - - - - - - - PERS retirement 5820-4670 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4670 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4670 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4670 43110 $ - NA - - - - - - - - - Construction services 5820-4670 43111 $ - NA - - - - - - - - - Repairs to equipment 5820-4670 44100 $ - NA - - - - - - - - - Training 5820-4670 44650 $ - NA - - - - - - - - - Small tools 5820-4670 45300 $ - NA - - - - - - - - - General supplies 5820-4670 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4670 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Substructure $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Power Management
Salaries & Benefits
Salaries 5820-4680 41100 $ - NA - - - - - - - - - Overtime 5820-4680 41200 $ - NA - - - - - - - - - Hourly wages 5820-4680 41300 $ - NA - - - - - - - - - Benefits 5820-4680 Various $ - NA - - - - - - - - - PERS retirement 5820-4680 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4680 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4680 43110 $ - NA - - - - - - - - - Postage 5820-4680 44450 $ - NA - - - - - - - - - Travel 5820-4680 44550 $ - NA - - - - - - - - - Training 5820-4680 44650 $ - NA - - - - - - - - - Computer software 5820-4680 44700 $ - NA - - - - - - - - - Regulatory 5820-4680 44760 $ - NA - - - - - - - - - RAC variance 5820-4680 44761 $ - NA - - - - - - - - - Membership and dues 5820-4680 44800 $ - NA - - - - - - - - - Periodicals and newspapers 5820-4680 45050 $ - NA - - - - - - - - - Office supplies 5820-4680 45250 $ - NA - - - - - - - - - Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Furniture and equipment 5820-4680 45150 $ - NA - - - - - - - - - Fuel natural gas 5820-4680 45502 $ - NA - - - - - - - - - Carbon allowances 5820-4680 45506 $ - NA - - - - - - - - - Renewable energy credits 5820-4680 45507 $ - NA - - - - - - - - - ECAC variance 5820-4680 45509 $ - NA - - - - - - - - - Purchased power 5820-4680 45510 $ - NA - - - - - - - - - Hedging costs 5820-4680 45511 $ - NA - - - - - - - - - Business meetings 5820-4680 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4680 45682 $ - NA - - - - - - - - - Gas depletion 5820-4680 46001 $ - NA - - - - - - - - - Utilities 5820-4680 46005 $ - NA - - - - - - - - - General supplies 5820-4680 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4680 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Power Management $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Power Plant (Grayson, Wartsila ICE, Tesla Battery) Salaries & Benefits
Salaries 5820-4690 41100 $ - NA - - - - - - - - - Overtime 5820-4690 41200 $ - NA - - - - - - - - - Hourly wages 5820-4690 41300 $ - NA - - - - - - - - - Benefits 5820-4690 Various $ - NA - - - - - - - - - PERS retirement 5820-4690 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4690 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Repairs buildings and grounds 5820-4690 43050 $ - NA - - - - - - - - - Lease payments 5820-4690 43070 $ - NA - - - - - - - - - Contractual services 5820-4690 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4690 44100 $ - NA - - - - - - - - - Postage 5820-4690 44450 $ - NA - - - - - - - - - Travel 5820-4690 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4690 44600 $ - NA - - - - - - - - - Training 5820-4690 44650 $ - NA - - - - - - - - - Computer software 5820-4690 44700 $ - NA - - - - - - - - - Regulatory 5820-4690 44760 $ - NA - - - - - - - - - Office supplies 5820-4690 45250 $ - NA - - - - - - - - - Small tools 5820-4690 45300 $ - NA - - - - - - - - - General supplies 5820-4690 45350 $ - NA - - - - - - - - - Business meetings 5820-4690 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4690 45682 $ - NA - - - - - - - - - Utilities 5820-4690 46005 $ - NA - - - - - - - - - Liability Insurance 5820-4690 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Power Plant $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL OPERATIONS & MAINTENANCE EXPENSE $ $7,145,254 $7,145,254 $0 $0 $0 $0 $0 $0 $0 $7,145,254 Fuel, Purchased Power, Wheeling $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total O&M less Fuel, PP, Wheeling $ $7,145,254 $7,145,254 $0 $0 $0 $0 $0 $0 $0 $7,145,254 Transfers to the General Fund
TOTAL Transfers to the General Fund $ $503,259 RRxTransfer $503,259 $0 $0 $0 $0 $0 $0 $0 $503,259 Capital Paid from Cash / Earnings
Capital from Cash $ 38,700 Cash CIP 38,700 - - - - - - - 38,700 Total Capital from Cash $ $38,700 $38,700 $0 $0 $0 $0 $0 $0 $0 $38,700 Debt Service
Existing Debt Service
2013 $ - NA - - - - - - - - - 2013 Refunding $ 66,928 N-Plant 66,928 - - - - - - - 66,928 Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total 2016 Refunding $ 79,372 N-Plant 79,372 - - - - - - - 79,372 Total Existing Debt Service $ $146,300 $146,300 $0 $0 $0 $0 $0 $0 $0 $146,300 Proposed Debt Service
Grayson Grayson $166 mil debt in 2024, 2025 & 2026 $ - NA - - - - - - - - - Total New Debt Service $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL Debt Service $ $146,300 $146,300 $0 $0 $0 $0 $0 $0 $0 $146,300 Miscellaneous Expenses (Revenues)
Open $ - NA - - - - - - - - - Interest Income $ (80,703) RRxFPPW (80,703) - - - - - - - (80,703) Sale of Property $ - NA - - - - - - - - - Capital Contributions $ - NA - - - - - - - - - Miscellaneous Revenues $ (761,302) RRxFPPW (761,302) - - - - - - - (761,302) Sales to Other utilities $ - NA - - - - - - - - - TOTAL Miscellaneous Expenses (Revenues) $ ($842,006) ($842,006) $0 $0 $0 $0 $0 $0 $0 ($842,006) Contribution to Reserves
Change in Reserves $ 130,891 RR 130,891 - - - - - - - 130,891 Change in Reserves $ - NA - - - - - - - - - TOTAL Change in Reserves $ $130,891 $130,891 $0 $0 $0 $0 $0 $0 $0 $130,891 Revenue Requirement Summary
O&M $ 7,145,254 7,145,254 - - - - - - - 7,145,254 Capital from Cash $ 38,700 38,700 - - - - - - - 38,700 Debt Service $ 146,300 146,300 - - - - - - - 146,300 Transfers to the General Fund $ 503,259 503,259 - - - - - - - 503,259 Miscellaneous Expenses (Revenues) $ (842,006) (842,006) - - - - - - - (842,006) Contribution to Reserves $ 130,891 130,891 - - - - - - - 130,891 Total Revenue Requirement $ $7,122,397 $7,122,397 $0 $0 $0 $0 $0 $0 $0 $7,122,397 -
Total Revenues under Current Rates $
Over (Under) Collection Percentage %
Plant in Service
Gross Plant in Service (Does not include SCPPA Natural Gas Reserve Pinedale Project) Production
Steam Production
Land & Land Rights 310 $ - NA - - - - - - - - - Structures and Improvements 311 $ - NA - - - - - - - - - Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon Biogas at Scholl Canyon$ - NA - - - - - - - - - Engines Unit 10-13 at Grayson $ - NA - - - - - - - - - Accessory Electric Equip. 315 $ - NA - - - - - - - - - Misc. Power Plant Equip. 316 $ - NA - - - - - - - - - Total steam production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Combustion turbine & other production
Structures and Improvements 341 $ - NA - - - - - - - - - Fuel Holder, Producer & Acc 342 $ - NA - - - - - - - - - Prime Movers 343 $ - NA - - - - - - - - - Generators 344 $ - NA - - - - - - - - - Accessory Plant Equipment 345 $ - NA - - - - - - - - - Misc. Power Plant Equipment 346 $ - NA - - - - - - - - - Total combustion turbine & other production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Transmission
Tesla Battery Storage $ - NA - - - - - - - - - Land and Land Rights 350 $ 258,267 Demand 258,267 - - - - - - - 258,267 Energy Storage 351 $ 299,291 Demand 299,291 - - - - - - - 299,291 Structures and Improvements 352 $ 18,622,158 Demand 18,622,158 - - - - - - - 18,622,158 Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Station Equipment 353 $ 12,273,591 Demand 12,273,591 - - - - - - - 12,273,591 Towers and Fixtures 354 $ 169,672 Demand 169,672 - - - - - - - 169,672 O.H. Conductors & Devices 356 $ 75,405 Demand 75,405 - - - - - - - 75,405 Underground Conduit 357 $ 423,685 Demand 423,685 - - - - - - - 423,685 Underground Conductors 358 $ 1,878,639 Demand 1,878,639 - - - - - - - 1,878,639 Total transmission $ 34,000,708 34,000,708 - - - - - - - 34,000,708 Distribution $
Land and Land Rights 360 $ - NA - - - - - - - - - Structures and Improvements 361 $ - NA - - - - - - - - - Station Equipment 362 $ - NA - - - - - - - - - Poles, Towers & Fixtures 364 $ - NA - - - - - - - - - O.H. Conductors & Devices 365 $ - NA - - - - - - - - - Underground Conduits 366 $ - NA - - - - - - - - - U.G. Conductors & Devices 367 $ - NA - - - - - - - - - Line Transformers 368 $ - NA - - - - - - - - - Services 369 $ - NA - - - - - - - - - Meters 370 $ - NA - - - - - - - - - Street Lights 373 $ - NA - - - - - - - - - Total distribution $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal before general $ $34,000,708 $34,000,708 $0 $0 $0 $0 $0 $0 $0 $34,000,708 General
Land and Land Rights 389 $ 142,605 LBR 142,605 - - - - - - - 142,605 Structures and Improvements 390 $ 2,584,246 LBR 2,584,246 - - - - - - - 2,584,246 Office Furniture & Equip. 391 $ 26,397 LBR 26,397 - - - - - - - 26,397 Transportation Equipment 392 $ 935,749 LBR 935,749 - - - - - - - 935,749 Tools, Shop & Garage Equip. 394 $ 67,435 LBR 67,435 - - - - - - - 67,435 Laboratory Equipment 395 $ 14,491 G-Plant 14,491 - - - - - - - 14,491 Power Operated Equipment 396 $ 715 G-Plant 715 - - - - - - - 715 Communication Equipment 397 $ 48,696 G-Plant 48,696 - - - - - - - 48,696 Misc. Equipment 398 $ 333,850 G-Plant 333,850 - - - - - - - 333,850 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $4,154,183 $4,154,183 $0 $0 $0 $0 $0 $0 $0 $4,154,183 Total gross plant in service $ $38,154,891 $38,154,891 $0 $0 $0 $0 $0 $0 $0 $38,154,891 -
Accumulated Depreciation
Production
Steam Production
Land & Land Rights 310 $ - NA - - - - - - - - - Structures and Improvements 311 $ - NA - - - - - - - - - Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon 0 $ - NA - - - - - - - - - Engines Unit 10-13 at Grayson 0 $ - NA - - - - - - - - - Accessory Electric Equip. 315 $ - NA - - - - - - - - - Misc. Power Plant Equip. 316 $ - NA - - - - - - - - - Total steam production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Combustion turbine & other production
Structures and Improvements 341 $ - NA - - - - - - - - - Fuel Holder, Producer & Acc 342 $ - NA - - - - - - - - - Prime Movers 343 $ - NA - - - - - - - - - Generators 344 $ - NA - - - - - - - - - Accessory Plant Equipment 345 $ - NA - - - - - - - - - Misc. Power Plant Equipment 346 $ - NA - - - - - - - - - Total combustion turbine & other production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Transmission
Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Tesla Battery Storage 0 $ - NA - - - - - - - - - Land and Land Rights 350 $ - Demand - - - - - - - - - Energy Storage 351 $ - Demand - - - - - - - - - Structures and Improvements 352 $ 11,197,136 Demand 11,197,136 - - - - - - - 11,197,136 Station Equipment 353 $ 11,140,303 Demand 11,140,303 - - - - - - - 11,140,303 Towers and Fixtures 354 $ 169,672 Demand 169,672 - - - - - - - 169,672 O.H. Conductors & Devices 356 $ 71,842 Demand 71,842 - - - - - - - 71,842 Underground Conduit 357 $ 416,973 Demand 416,973 - - - - - - - 416,973 Underground Conductors 358 $ 1,818,365 Demand 1,818,365 - - - - - - - 1,818,365 Total transmission $ $24,814,291 $24,814,291 $0 $0 $0 $0 $0 $0 $0 $24,814,291 Distribution
Land and Land Rights 360 $ - NA - - - - - - - - - Structures and Improvements 361 $ - NA - - - - - - - - - Station Equipment 362 $ - NA - - - - - - - - - Poles, Towers & Fixtures 364 $ - NA - - - - - - - - - O.H. Conductors & Devices 365 $ - NA - - - - - - - - - Underground Conduits 366 $ - NA - - - - - - - - - U.G. Conductors & Devices 367 $ - NA - - - - - - - - - Line Transformers 368 $ - NA - - - - - - - - - Services 369 $ - NA - - - - - - - - - Meters 370 $ - NA - - - - - - - - - Street Lights 373 $ - NA - - - - - - - - - Total distribution $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal before general $ $24,814,291 $24,814,291 $0 $0 $0 $0 $0 $0 $0 $24,814,291 General
Land and Land Rights 389 $ - LBR - - - - - - - - - Structures and Improvements 390 $ 2,222,958 LBR 2,222,958 - - - - - - - 2,222,958 Office Furniture & Equip. 391 $ 26,397 LBR 26,397 - - - - - - - 26,397 Transportation Equipment 392 $ 723,898 LBR 723,898 - - - - - - - 723,898 Tools, Shop & Garage Equip. 394 $ 61,782 LBR 61,782 - - - - - - - 61,782 Laboratory Equipment 395 $ 14,491 G-Plant 14,491 - - - - - - - 14,491 Power Operated Equipment 396 $ 173 G-Plant 173 - - - - - - - 173 Communication Equipment 397 $ 16,754 G-Plant 16,754 - - - - - - - 16,754 Misc. Equipment 398 $ 312,975 G-Plant 312,975 - - - - - - - 312,975 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $3,379,428 $3,379,428 $0 $0 $0 $0 $0 $0 $0 $3,379,428 Total accumulated depreciation $ $28,193,719 $28,193,719 $0 $0 $0 $0 $0 $0 $0 $28,193,719 -
Net Plant in Service
Production
Steam Production
Land & Land Rights 310 $ - NA - - - - - - - - - Structures and Improvements 311 $ - NA - - - - - - - - - Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon 0 $ - NA - - - - - - - - - Engines Unit 10-13 at Grayson 0 $ - NA - - - - - - - - - Accessory Electric Equip. 315 $ - NA - - - - - - - - - Misc. Power Plant Equip. 316 $ - NA - - - - - - - - - Total steam production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Combustion turbine & other production
Structures and Improvements 341 $ - NA - - - - - - - - - Fuel Holder, Producer & Acc 342 $ - NA - - - - - - - - - Prime Movers 343 $ - NA - - - - - - - - - Generators 344 $ - NA - - - - - - - - - Accessory Plant Equipment 345 $ - NA - - - - - - - - - Misc. Power Plant Equipment 346 $ - NA - - - - - - - - - Total combustion turbine & other production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total Total production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Transmission
Tesla Battery Storage 0 $ - NA - - - - - - - - - Land and Land Rights 350 $ 258,267 Demand 258,267 - - - - - - - 258,267 Energy Storage 351 $ 299,291 Demand 299,291 - - - - - - - 299,291 Structures and Improvements 352 $ 7,425,021 Demand 7,425,021 - - - - - - - 7,425,021 Station Equipment 353 $ 1,133,288 Demand 1,133,288 - - - - - - - 1,133,288 Towers and Fixtures 354 $ - Demand - - - - - - - - - O.H. Conductors & Devices 356 $ 3,563 Demand 3,563 - - - - - - - 3,563 Underground Conduit 357 $ 6,712 Demand 6,712 - - - - - - - 6,712 Underground Conductors 358 $ 60,274 Demand 60,274 - - - - - - - 60,274 Total transmission $ $9,186,417 $9,186,417 $0 $0 $0 $0 $0 $0 $0 $9,186,417 Distribution
Land and Land Rights 360 $ - NA - - - - - - - - - Structures and Improvements 361 $ - NA - - - - - - - - - Station Equipment 362 $ - NA - - - - - - - - - Poles, Towers & Fixtures 364 $ - NA - - - - - - - - - O.H. Conductors & Devices 365 $ - NA - - - - - - - - - Underground Conduits 366 $ - NA - - - - - - - - - U.G. Conductors & Devices 367 $ - NA - - - - - - - - - Line Transformers 368 $ - NA - - - - - - - - - Services 369 $ - NA - - - - - - - - - Meters 370 $ - NA - - - - - - - - - Street Lights 373 $ - NA - - - - - - - - - Total distribution $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Subtotal before general $ $9,186,417 $9,186,417 $0 $0 $0 $0 $0 $0 $0 $9,186,417 General
Land and Land Rights 389 $ 142,605 LBR 142,605 - - - - - - - 142,605 Structures and Improvements 390 $ 361,288 LBR 361,288 - - - - - - - 361,288 Office Furniture & Equip. 391 $ - LBR - - - - - - - - - Transportation Equipment 392 $ 211,850 LBR 211,850 - - - - - - - 211,850 Tools, Shop & Garage Equip. 394 $ 5,653 LBR 5,653 - - - - - - - 5,653 Laboratory Equipment 395 $ - G-Plant - - - - - - - - - Power Operated Equipment 396 $ 542 G-Plant 542 - - - - - - - 542 Communication Equipment 397 $ 31,942 G-Plant 31,942 - - - - - - - 31,942 Misc. Equipment 398 $ 20,875 G-Plant 20,875 - - - - - - - 20,875 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $774,755 $774,755 $0 $0 $0 $0 $0 $0 $0 $774,755 Total net plant in service $ $9,961,172 $9,961,172 $0 $0 $0 $0 $0 $0 $0 $9,961,172 -
Allocation factors
Demand Demand 100% 0% 0% 0% 0% 0% 0% 0% 100%
1 - - - - - - - 1 Other Other 0% 100% 0% 0% 0% 0% 0% 0% 100%
- 1 - - - - - - 1 Other Other 0% 0% 100% 0% 0% 0% 0% 0% 100%
- - 1 - - - - - 1 Other Other 0% 0% 0% 100% 0% 0% 0% 0% 100%
- - - 1 - - - - 1 Other Other 0% 0% 0% 0% 100% 0% 0% 0% 100%
- - - - 1 - - - 1 Other Other 0% 0% 0% 0% 0% 100% 0% 0% 100%
- - - - - 1 - - 1 Other Other 0% 0% 0% 0% 0% 0% 100% 0% 100%
- - - - - - 1 - 1 Other Other 0% 0% 0% 0% 0% 0% 0% 100% 100%
Appendix A
Transmission Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand Other Other Other Other Other Other Other Total - - - - - - - 1 1 Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
RevReq RR 100% 0% 0% 0% 0% 0% 0% 0% 100%
7,122,397 - - - - - - - 7,122,397 Revenue Requirement less Fuel/PP/Wheeling RRxFPPW 100% 0% 0% 0% 0% 0% 0% 0% 100% 7,122,397 - - - - - - - 7,122,397 Gross Plant G-Plant 100% 0% 0% 0% 0% 0% 0% 0% 100%
38,154,891 - - - - - - - 38,154,891 Net Plant N-Plant 100% 0% 0% 0% 0% 0% 0% 0% 100%
9,961,172 - - - - - - - 9,961,172 Labor LBR 100% 0% 0% 0% 0% 0% 0% 0% 100%
4,913,267 - - - - - - - 4,913,267 Labor x/ A&G LBRxAG 100% 0% 0% 0% 0% 0% 0% 0% 100%
4,741,534 - - - - - - - 4,741,534 Gross General G-Gen 100% 0% 0% 0% 0% 0% 0% 0% 100%
4,154,183 - - - - - - - 4,154,183 Open Cash CIP 100% 0% 0% 0% 0% 0% 0% 0% 100%
1 - 1
Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Rev Req without Transfers RRxTransfer 100% 0% 0% 0% 0% 0% 0% 0% 100% 6,619,138 - - - - - - - 6,619,138 Not Applicable NA 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Revenue Requirement

OPERATIONS & MAINTENANCE EXPENSE
EWRF - GWP ADM (Elec. Works, Rev Fund)
Salaries & Benefits
Salaries 5820-4505 41100 $ 344,454 LBRxAG 106,154 51,564 121,059 1,886 157 17,729 45,904 - 344,454 Overtime 5820-4505 41200 $ - NA - - - - - - - - - Hourly 5820-4505 41300 $ - NA - - - - - - - - - Benefits 5820-4505 Various $ 84,633 LBRxAG 26,082 12,669 29,744 463 39 4,356 11,279 - 84,633 PERS Retirement 5820-4505 42700 $ 135,808 LBRxAG 41,854 20,330 47,730 744 62 6,990 18,099 - 135,808 PERS cost sharing 5820-4505 42701 $ (10,186) LBRxAG (3,139) (1,525) (3,580) (56) (5) (524) (1,357) - (10,186) Salaries & Benefits Total $ $554,709 $170,951 $83,039 $194,954 $3,037 $253 $28,551 $73,924 $0 $554,709 Maintenance & Operation
Contractual services 5820-4505 43110 $ 192,947 G-Gen 56,795 30,482 71,564 1,882 157 10,481 21,587 - 192,947 Advertising 5820-4505 44200 $ - NA - - - - - - - - - Postage 5820-4505 44450 $ 450 G-Gen 133 71 167 4 0 24 50 - 450 Travel 5820-4505 44550 $ 6,394 LBRxAG 1,971 957 2,247 35 3 329 852 - 6,394 Training 5820-4505 44650 $ 6,394 LBRxAG 1,971 957 2,247 35 3 329 852 - 6,394 Computer software 5820-4505 44700 $ - NA - - - - - - - - - Regulatory 5820-4505 44760 $ 6,756 G-Gen 1,989 1,067 2,506 66 5 367 756 - 6,756 Membership and dues 5820-4505 44800 $ 12,256 LBRxAG 3,777 1,835 4,307 67 6 631 1,633 - 12,256 Periodicals and newspapers 5820-4505 45050 $ - NA - - - - - - - - - Books 5820-4505 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4505 45150 $ 53,287 LBRxAG 16,422 7,977 18,728 292 24 2,743 7,101 - 53,287 Computer hardware 5820-4505 45170 $ 266 LBRxAG 82 40 94 1 0 14 36 - 266 Office supplies 5820-4505 45250 $ 7,993 LBRxAG 2,463 1,197 2,809 44 4 411 1,065 - 7,993 General supplies & COVID Supplies 5820-4505 45350 $ 2,252 G-Gen 663 356 835 22 2 122 252 - 2,252 Printing and graphics 5820-4505 45450 $ - NA - - - - - - - - - Uncollectible accounts 5820-4505 45680 $ 2,664 LBRxAG 821 399 936 15 1 137 355 - 2,664 Business meetings 5820-4505 45681 $ 2,664 LBRxAG 821 399 936 15 1 137 355 - 2,664 Miscellaneous 5820-4505 45682 $ 26,697 LBRxAG 8,227 3,996 9,383 146 12 1,374 3,558 - 26,697 Utilities 5820-4505 46005 $ 35,961 G-Gen 10,585 5,681 13,338 351 29 1,953 4,023 - 35,961 Cost allocation charge 5820-4505 46007 $ 2,586,870 G-Gen 761,453 408,678 959,473 25,234 2,100 140,516 289,417 - 2,586,870 Fleet equipment rental charge 5820-4505 46008 $ 556,238 LBRxAG 171,423 83,268 195,491 3,046 253 28,630 74,128 - 556,238 ISD service charge 5820-4505 46009 $ 1,608,362 G-Gen 473,426 254,092 596,543 15,689 1,305 87,364 179,942 - 1,608,362 Building maint service charge 5820-4505 46010 $ 825,083 G-Gen 242,866 130,348 306,024 8,048 670 44,818 92,310 - 825,083 Liability Insurance 5820-4505 46011 $ 18,442 LBRxAG 5,684 2,761 6,482 101 8 949 2,458 - 18,442 Excess insurance and surety 5820-4505 46012 $ 205,511 G-Gen 60,493 32,467 76,224 2,005 167 11,163 22,992 - 205,511 Maintenance & Operation Total $ $6,157,490 $1,822,063 $967,027 $2,270,335 $57,097 $4,751 $332,493 $703,723 $0 $6,157,490 TOTAL EWRF - GWP ADM $ $6,712,198 $1,993,014 $1,050,066 $2,465,289 $60,134 $5,004 $361,045 $777,647 $0 $6,712,198 $
EWRF - GWP ADM -Customer Service
Salaries & Benefits
Salaries 5820-4509 41100 $ - NA - - - - - - - - - Overtime 5820-4509 41200 $ - NA - - - - - - - - - Hourly wages 5820-4509 41300 $ - NA - - - - - - - - - Benefits 5820-4509 Various $ - NA - - - - - - - - - PERS Retirement 5820-4509 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4509 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4509 43110 $ - NA - - - - - - - - - Postage 5820-4509 44450 $ - NA - - - - - - - - - Travel 5820-4509 44550 $ - NA - - - - - - - - - Training 5820-4509 44650 $ - NA - - - - - - - - - Regulatory 5820-4509 44760 $ - NA - - - - - - - - - Membership and dues 5820-4509 44800 $ - NA - - - - - - - - - Furniture and equipment 5820-4509 45150 $ - NA - - - - - - - - - Computer hardware 5820-4509 45170 $ - NA - - - - - - - - - Office supplies 5820-4509 45250 $ - NA - - - - - - - - - Claims 5820-4509 45652 $ - NA - - - - - - - - - Small tools 5820-4509 45300 $ - NA - - - - - - - - - General supplies 5820-4509 45350 $ - NA - - - - - - - - - Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Public benefit programs 5820-4509 45512 $ - NA - - - - - - - - - Uncollectible accounts 5820-4509 45680 $ - NA - - - - - - - - - Business meetings 5820-4509 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4509 45682 $ - NA - - - - - - - - - Cost allocation charge 5820-4509 46007 $ - NA - - - - - - - - - Fleet equipment rental charge 5820-4509 46008 $ - NA - - - - - - - - - ISD service charge 5820-4509 46009 $ - NA - - - - - - - - - Building maint service charge 5820-4509 46010 $ - NA - - - - - - - - - Liability Insurance 5820-4509 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP ADM - Customer Service $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP ADM - Conserv & Utility Modernization
Salaries & Benefits
Salaries 5820-4520 41100 $ - NA - - - - - - - - - Overtime 5820-4520 41200 $ - NA - - - - - - - - - Hourly wages 5820-4520 41300 $ - NA - - - - - - - - - Benefits 5820-4520 Various $ - NA - - - - - - - - - PERS Retirement 5820-4520 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4520 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4520 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4520 44100 $ - NA - - - - - - - - - Advertising 5820-4520 44200 $ - NA - - - - - - - - - Postage 5820-4520 44450 $ - NA - - - - - - - - - Travel 5820-4520 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4520 44600 $ - NA - - - - - - - - - Training 5820-4520 44650 $ - NA - - - - - - - - - Computer software 5820-4520 44700 $ - NA - - - - - - - - - Membership and dues 5820-4520 44800 $ - NA - - - - - - - - - Periodicals and newspapers 5820-4520 45050 $ - NA - - - - - - - - - Furniture and equipment 5820-4520 45150 $ - NA - - - - - - - - - Computer hardware 5820-4520 45170 $ - NA - - - - - - - - - Office supplies 5820-4520 45250 $ - NA - - - - - - - - - General supplies 5820-4520 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4520 45450 $ - NA - - - - - - - - - Public benefit programs 5820-4520 45512 $ - NA - - - - - - - - - Low carbon fuel std programs 5820-4520 45514 $ - NA - - - - - - - - - Business meetings 5820-4520 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4520 45682 $ - NA - - - - - - - - - Liability Insurance 5820-4520 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP ADM - Conserv & Utility Modernization $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP ADM - Bus System Support
Salaries & Benefits
Salaries 5820-4521 41100 $ 102,850 LBRxAG 31,696 15,396 36,147 563 47 5,294 13,706 - 102,850 Overtime 5820-4521 41200 $ 11,954 LBRxAG 3,684 1,789 4,201 65 5 615 1,593 - 11,954 Hourly wages 5820-4521 41300 $ - NA - - - - - - - - - Benefits 5820-4521 Various $ 24,378 LBRxAG 7,513 3,649 8,568 133 11 1,255 3,249 - 24,378 PERS retirement 5820-4521 42700 $ 40,681 LBRxAG 12,537 6,090 14,297 223 19 2,094 5,421 - 40,681 PERS cost sharing 5820-4521 42701 $ (3,054) LBRxAG (941) (457) (1,073) (17) (1) (157) (407) - (3,054) Salaries & Benefits Total $ $176,809 $54,489 $26,468 $62,140 $968 $81 $9,100 $23,563 $0 $176,809 Maintenance & Operation
Contractual services 5820-4521 43110 $ 1,200,762 G-Gen 353,448 189,698 445,364 11,713 975 65,224 134,340 - 1,200,762 Repairs to office equipment 5820-4521 44120 $ 6,394 LBRxAG 1,971 957 2,247 35 3 329 852 - 6,394 Data communication 5820-4521 44250 $ - NA - - - - - - - - - Postage 5820-4521 44450 $ 400 LBRxAG 123 60 140 2 0 21 53 - 400 Travel 5820-4521 44550 $ 7,460 LBRxAG 2,299 1,117 2,622 41 3 384 994 - 7,460 Training 5820-4521 44650 $ 9,592 LBRxAG 2,956 1,436 3,371 53 4 494 1,278 - 9,592 Computer software 5820-4521 44700 $ - NA - - - - - - - - - Membership and dues 5820-4521 44800 $ 799 LBRxAG 246 120 281 4 0 41 107 - 799 Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Furniture and equipment 5820-4521 45150 $ 21,315 LBRxAG 6,569 3,191 7,491 117 10 1,097 2,841 - 21,315 Computer hardware 5820-4521 45170 $ 15,986 LBRxAG 4,927 2,393 5,618 88 7 823 2,130 - 15,986 Office supplies 5820-4521 45250 $ 1,599 LBRxAG 493 239 562 9 1 82 213 - 1,599 General supplies 5820-4521 45350 $ 7,460 LBRxAG 2,299 1,117 2,622 41 3 384 994 - 7,460 Business meetings 5820-4521 45681 $ 426 LBRxAG 131 64 150 2 0 22 57 - 426 Miscellaneous 5820-4521 45682 $ 7,993 LBRxAG 2,463 1,197 2,809 44 4 411 1,065 - 7,993 Liability Insurance 5820-4521 46011 $ 6,151 LBRxAG 1,896 921 2,162 34 3 317 820 - 6,151 Maintenance & Operation Total $ $1,286,338 $379,821 $202,509 $475,439 $12,181 $1,014 $69,629 $145,745 $0 $1,286,338 TOTAL EWRF - GWP ADM - Bus System Support $ $1,463,147 $434,310 $228,977 $537,579 $13,150 $1,094 $78,729 $169,307 $0 $1,463,147 EWRF - GWP ADM - Utility Finance
Salaries & Benefits
Salaries 5820-4530 41100 $ 221,938 LBRxAG 68,397 33,224 78,001 1,215 101 11,423 29,577 - 221,938 Overtime 5820-4530 41200 $ - NA - - - - - - - - - Benefits 5820-4530 Various $ 58,477 LBRxAG 18,022 8,754 20,552 320 27 3,010 7,793 - 58,477 PERS retirement 5820-4530 42700 $ 87,790 LBRxAG 27,055 13,142 30,854 481 40 4,519 11,699 - 87,790 PERS cost sharing 5820-4530 42701 $ (6,585) LBRxAG (2,029) (986) (2,314) (36) (3) (339) (878) - (6,585) Salaries & Benefits Total $ $361,621 $111,445 $54,134 $127,093 $1,980 $165 $18,613 $48,192 $0 $361,621 Maintenance & Operation
Contractual services 5820-4530 43110 $ - NA - - - - - - - - - Training 5820-4530 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4530 45150 $ 533 LBRxAG 164 80 187 3 0 27 71 - 533 General supplies 5820-4530 45350 $ 266 LBRxAG 82 40 94 1 0 14 36 - 266 Liability Insurance 5820-4530 46011 $ 11,885 LBRxAG 3,663 1,779 4,177 65 5 612 1,584 - 11,885 Maintenance & Operation Total $ $12,684 $3,909 $1,899 $4,458 $69 $6 $653 $1,690 $0 $12,684 TOTAL EWRF - GWP ADM - Utility Finance $ $374,305 $115,354 $56,033 $131,550 $2,050 $171 $19,266 $49,882 $0 $374,305 EWRF - GWP ADM - Enviro & Safety
Salaries & Benefits
Salaries 5820-4540 41100 $ 106,819 G-Plant 24,432 21,075 49,478 3,211 267 7,246 1,110 - 106,819 Overtime 5820-4540 41200 $ - NA - - - - - - - - - Hourly wages 5820-4540 41300 $ - NA - - - - - - - - - Benefits 5820-4540 Various $ 14,537 G-Plant 3,325 2,868 6,734 437 36 986 151 - 14,537 PERS Retirement 5820-4540 42700 $ 42,047 G-Plant 9,617 8,296 19,476 1,264 105 2,852 437 - 42,047 PERS cost sharing 5820-4540 42701 $ (3,153) G-Plant (721) (622) (1,461) (95) (8) (214) (33) - (3,153) Salaries & Benefits Total $ $160,249 $36,653 $31,616 $74,226 $4,817 $401 $10,871 $1,665 $0 $160,249 Maintenance & Operation
Contractual services 5820-4540 43110 $ 50,227 G-Plant 11,488 9,910 23,265 1,510 126 3,407 522 - 50,227 Postage 5820-4540 44450 $ 56 G-Plant 13 11 26 2 0 4 1 - 56 Travel 5820-4540 44550 $ - NA - - - - - - - - - Training 5820-4540 44650 $ 4,471 G-Plant 1,023 882 2,071 134 11 303 46 - 4,471 Regulatory 5820-4540 44760 $ 9,315 G-Plant 2,131 1,838 4,315 280 23 632 97 - 9,315 Membership and dues 5820-4540 44800 $ 559 G-Plant 128 110 259 17 1 38 6 - 559 Office supplies 5820-4540 45250 $ - NA - - - - - - - - - General supplies 5820-4540 45350 $ 3,726 G-Plant 852 735 1,726 112 9 253 39 - 3,726 Business meetings 5820-4540 45681 $ 186 G-Plant 43 37 86 6 0 13 2 - 186 Miscellaneous 5820-4540 45682 $ 13,041 G-Plant 2,983 2,573 6,041 392 33 885 135 - 13,041 Liability Insurance 5820-4540 46011 $ 5,720 G-Plant 1,308 1,128 2,649 172 14 388 59 - 5,720 Maintenance & Operation Total $ $87,302 $19,968 $17,224 $40,438 $2,624 $218 $5,922 $907 $0 $87,302 TOTAL EWRF - GWP ADM - Enviro & Safety $ $247,551 $56,622 $48,840 $114,664 $7,442 $619 $16,793 $2,572 $0 $247,551 EWRF - GWP ADM - Util Oper Center & Warehouse
Salaries & Benefits
Salaries 5820-4550 41100 $ 212,509 G-Plant 48,607 41,926 98,433 6,388 532 14,416 2,208 - 212,509 Overtime 5820-4550 41200 $ 7,129 G-Plant 1,631 1,406 3,302 214 18 484 74 - 7,129 Hourly wages 5820-4550 41300 $ 32,425 G-Plant 7,417 6,397 15,019 975 81 2,200 337 - 32,425 Benefits 5820-4550 Various $ 68,363 G-Plant 15,637 13,488 31,665 2,055 171 4,637 710 - 68,363 PERS retirement 5820-4550 42700 $ 96,472 G-Plant 22,066 19,033 44,685 2,900 241 6,544 1,002 - 96,472 PERS cost sharing 5820-4550 42701 $ (7,235) G-Plant (1,655) (1,427) (3,351) (217) (18) (491) (75) - (7,235) Salaries & Benefits Total $ $409,663 $93,701 $80,824 $189,753 $12,315 $1,025 $27,790 $4,256 $0 $409,663 Maintenance & Operation
Repairs buildings and grounds 5820-4550 43050 $ - NA - - - - - - - - - Lease payments 5820-4550 43070 $ - NA - - - - - - - - - Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Contractual services 5820-4550 43110 $ 263,601 G-Plant 60,293 52,007 122,098 7,924 659 17,881 2,738 - 263,601 Postage 5820-4550 44450 $ - NA - - - - - - - - - Laundry and towel service 5820-4550 44600 $ 4,866 G-Plant 1,113 960 2,254 146 12 330 51 - 4,866 Training 5820-4550 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4550 45150 $ 1,946 G-Plant 445 384 902 59 5 132 20 - 1,946 Office supplies 5820-4550 45250 $ 3,893 G-Plant 890 768 1,803 117 10 264 40 - 3,893 Small tools 5820-4550 45300 $ - NA - - - - - - - - - General supplies 5820-4550 45350 $ 29,194 G-Plant 6,678 5,760 13,523 878 73 1,980 303 - 29,194 Materials overhead 5820-4550 45620 $ - NA - - - - - - - - - Business meetings 5820-4550 45681 $ 389 G-Plant 89 77 180 12 1 26 4 - 389 Miscellaneous 5820-4550 45682 $ 4,866 G-Plant 1,113 960 2,254 146 12 330 51 - 4,866 Utilities 5820-4550 46005 $ 329,804 G-Plant 75,435 65,068 152,763 9,914 825 22,372 3,426 - 329,804 Liability Insurance 5820-4550 46011 $ 13,532 G-Plant 3,095 2,670 6,268 407 34 918 141 - 13,532 Maintenance & Operation Total $ $652,091 $149,151 $128,653 $302,044 $19,602 $1,631 $44,235 $6,774 $0 $652,091 TOTAL EWRF - GWP ADM - Util Oper Center & Warehouse $ $1,061,754 $242,853 $209,476 $491,798 $31,917 $2,656 $72,024 $11,030 $0 $1,061,754 EWRF - GWP Yard ADM
Salaries & Benefits
Salaries 5820-4560 41100 $ 49,791 LBRxAG 15,345 7,454 17,499 273 23 2,563 6,635 - 49,791 Overtime 5820-4560 41200 $ - NA - - - - - - - - - Hourly wages 5820-4560 41300 $ - NA - - - - - - - - - Benefits 5820-4560 Various $ 20,811 LBRxAG 6,413 3,115 7,314 114 9 1,071 2,773 - 20,811 PERS retirement 5820-4560 42700 $ 19,609 LBRxAG 6,043 2,935 6,892 107 9 1,009 2,613 - 19,609 PERS cost sharing 5820-4560 42701 $ (1,471) LBRxAG (453) (220) (517) (8) (1) (76) (196) - (1,471) Salaries & Benefits Total $ $88,740 $27,348 $13,284 $31,188 $486 $40 $4,567 $11,826 $0 $88,740 Maintenance & Operation
Furniture and equipment 5820-4560 45150 $ - NA - - - - - - - - - Office supplies 5820-4560 45250 $ 6,394 LBRxAG 1,971 957 2,247 35 3 329 852 - 6,394 General supplies 5820-4560 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4560 45450 $ - NA - - - - - - - - - Miscellaneous 5820-4560 45682 $ - NA - - - - - - - - - Liability Insurance 5820-4560 46011 $ 2,666 LBRxAG 822 399 937 15 1 137 355 - 2,666 Maintenance & Operation Total $ $9,060 $2,792 $1,356 $3,184 $50 $4 $466 $1,207 $0 $9,060 TOTAL EWRF - GWP Yard ADM $ $97,800 $30,140 $14,640 $34,372 $536 $45 $5,034 $13,033 $0 $97,800 EWRF - GWP Electric - Engineering
Salaries & Benefits
Salaries 5820-4600 41100 $ 2,443,045 G-Plant 558,792 481,995 1,131,603 73,440 6,111 165,725 25,379 - 2,443,045 Overtime 5820-4600 41200 $ 139,937 G-Plant 32,008 27,609 64,818 4,207 350 9,493 1,454 - 139,937 Hourly wages 5820-4600 41300 $ 371,988 G-Plant 85,084 73,391 172,303 11,182 930 25,234 3,864 - 371,988 Benefits 5820-4600 Various $ 410,792 G-Plant 93,959 81,046 190,276 12,349 1,028 27,866 4,267 - 410,792 PERS Retirement 5820-4600 42700 $ 1,121,472 G-Plant 256,512 221,259 519,459 33,712 2,805 76,075 11,650 - 1,121,472 PERS cost sharing 5820-4600 42701 $ (84,117) G-Plant (19,240) (16,596) (38,963) (2,529) (210) (5,706) (874) - (84,117) Salary charges in (out) 5820-4600 42799 $ (499,776) G-Plant (114,313) (98,602) (231,493) (15,024) (1,250) (33,902) (5,192) - (499,776) Salaries & Benefits Total $ $3,903,341 $892,802 $770,101 $1,808,003 $117,338 $9,763 $264,784 $40,548 $0 $3,903,341 Maintenance & Operation
Contractual services 5820-4600 43110 $ 1,313,953 G-Plant 300,538 259,234 608,615 39,499 3,287 89,132 13,649 - 1,313,953 Data communication 5820-4600 44250 $ - NA - - - - - - - - - Postage 5820-4600 44450 $ - NA - - - - - - - - - Travel 5820-4600 44550 $ - NA - - - - - - - - - Training 5820-4600 44650 $ 9,580 G-Plant 2,191 1,890 4,437 288 24 650 100 - 9,580 Computer software 5820-4600 44700 $ - NA - - - - - - - - - Regulatory 5820-4600 44760 $ - NA - - - - - - - - - Membership and dues 5820-4600 44800 $ - NA - - - - - - - - - Books 5820-4600 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4600 45150 $ 2,433 G-Plant 556 480 1,127 73 6 165 25 - 2,433 Office supplies 5820-4600 45250 $ 19,463 G-Plant 4,452 3,840 9,015 585 49 1,320 202 - 19,463 Small tools 5820-4600 45300 $ - NA - - - - - - - - - General supplies 5820-4600 45350 $ 9,731 G-Plant 2,226 1,920 4,508 293 24 660 101 - 9,731 Business meetings 5820-4600 45681 $ 2,433 G-Plant 556 480 1,127 73 6 165 25 - 2,433 Miscellaneous 5820-4600 45682 $ 92,449 G-Plant 21,146 18,240 42,822 2,779 231 6,271 960 - 92,449 Utilities 5820-4600 46005 $ 78,235 G-Plant 17,895 15,435 36,238 2,352 196 5,307 813 - 78,235 ISD service charge 5820-4600 46009 $ 87,510 G-Plant 20,016 17,265 40,534 2,631 219 5,936 909 - 87,510 Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Liability Insurance 5820-4600 46011 $ 158,244 G-Plant 36,195 31,220 73,297 4,757 396 10,735 1,644 - 158,244 Maintenance & Operation Total $ $1,774,032 $405,770 $350,004 $821,720 $53,329 $4,437 $120,342 $18,429 $0 $1,774,032 TOTAL EWRF - GWP Electric - Engineering $ $5,677,372 $1,298,573 $1,120,105 $2,629,723 $170,667 $14,201 $385,126 $58,977 $0 $5,677,372 EWRF - GWP Electric - Customer Support
Salaries & Benefits
Salaries 5820-4610 41100 $ - NA - - - - - - - - - Overtime 5820-4610 41200 $ - NA - - - - - - - - - Benefits 5820-4610 Various $ - NA - - - - - - - - - PERS retirement 5820-4610 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4610 42701 $ - NA - - - - - - - - - Salary charges in (out) 5820-4610 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Training 5820-4610 44650 $ - NA - - - - - - - - - General supplies 5820-4610 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4610 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Customer Support $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Street Lighting
Salaries & Benefits
Salaries 5820-4620 41100 $ 325,435 S-Lights - - - - - - - 325,435 325,435 Overtime 5820-4620 41200 $ 132,728 S-Lights - - - - - - - 132,728 132,728 Benefits 5820-4620 Various $ 83,657 S-Lights - - - - - - - 83,657 83,657 PERS Retirement 5820-4620 42700 $ 106,084 S-Lights - - - - - - - 106,084 106,084 PERS cost sharing 5820-4620 42701 $ (7,958) S-Lights - - - - - - - (7,958) (7,958) Salary charges in (out) 5820-4620 42799 $ (164,052) S-Lights - - - - - - - (164,052) (164,052) Salaries & Benefits Total $ $475,895 $0 $0 $0 $0 $0 $0 $0 $475,895 $475,895 Maintenance & Operation
Repairs buildings and grounds 5820-4620 43050 $ 5,324 S-Lights - - - - - - - 5,324 5,324 Contractual services 5820-4620 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4620 44100 $ - NA - - - - - - - - - Small tools 5820-4620 45300 $ 2,130 S-Lights - - - - - - - 2,130 2,130 General supplies 5820-4620 45350 $ 159,719 S-Lights - - - - - - - 159,719 159,719 Business meetings 5820-4620 45681 $ 1,065 S-Lights - - - - - - - 1,065 1,065 Utilities 5820-4620 46005 $ 5,407 S-Lights - - - - - - - 5,407 5,407 Liability Insurance 5820-4620 46011 $ 20,216 S-Lights - - - - - - - 20,216 20,216 Maintenance & Operation Total $ $193,860 $0 $0 $0 $0 $0 $0 $0 $193,860 $193,860 TOTAL EWRF - GWP Electric - Street Lighting $ $669,755 $0 $0 $0 $0 $0 $0 $0 $669,755 $669,755 EWRF - GWP Electric - Howard Substation
Salaries & Benefits
Salaries 5820-4630 41100 $ - NA - - - - - - - - - Overtime 5820-4630 41200 $ - NA - - - - - - - - - Benefits 5820-4630 Various $ - NA - - - - - - - - - PERS Retirement 5820-4630 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4630 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Telephone 5820-4630 44300 $ - NA - - - - - - - - - Travel 5820-4630 44550 $ - NA - - - - - - - - - Training 5820-4630 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4630 45150 $ - NA - - - - - - - - - Computer hardware 5820-4630 45170 $ - NA - - - - - - - - - Office supplies 5820-4630 45250 $ - NA - - - - - - - - - General supplies 5820-4630 45350 $ - NA - - - - - - - - - Business meetings 5820-4630 45681 $ - NA - - - - - - - - - Utilities 5820-4630 46005 $ - NA - - - - - - - - - Liability Insurance 5820-4630 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Howard Substation $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
EWRF - GWP Electric - Meter & Test Shop
Salaries & Benefits
Salaries 5820-4640 41100 $ 1,784,695 C-Meters - - - - - - 1,784,695 - 1,784,695 Overtime 5820-4640 41200 $ 139,365 C-Meters - - - - - - 139,365 - 139,365 Hourly wages 5820-4640 41300 $ 471,538 C-Meters - - - - - - 471,538 - 471,538 Benefits 5820-4640 Various $ 298,986 C-Meters - - - - - - 298,986 - 298,986 PERS Retirement 5820-4640 42700 $ 693,094 C-Meters - - - - - - 693,094 - 693,094 PERS cost sharing 5820-4640 42701 $ (51,987) C-Meters - - - - - - (51,987) - (51,987) Salary charges in (out) 5820-4640 42799 $ (109,368) C-Meters - - - - - - (109,368) - (109,368) Salaries & Benefits Total $ $3,226,322 $0 $0 $0 $0 $0 $0 $3,226,322 $0 $3,226,322 Maintenance & Operation
Contractual services 5820-4640 43110 $ 49,513 C-Meters - - - - - - 49,513 - 49,513 Repairs to equipment 5820-4640 44100 $ - NA - - - - - - - - - Repairs to office equipment 5820-4640 44120 $ 2,130 C-Meters - - - - - - 2,130 - 2,130 Postage 5820-4640 44450 $ - NA - - - - - - - - - Travel 5820-4640 44550 $ - NA - - - - - - - - - Training 5820-4640 44650 $ 10,127 C-Meters - - - - - - 10,127 - 10,127 Small tools 5820-4640 45300 $ - NA - - - - - - - - - General supplies 5820-4640 45350 $ 63,888 C-Meters - - - - - - 63,888 - 63,888 Liability Insurance 5820-4640 46011 $ 105,708 C-Meters - - - - - - 105,708 - 105,708 Maintenance & Operation Total $ $231,365 $0 $0 $0 $0 $0 $0 $231,365 $0 $231,365 TOTAL EWRF - GWP Electric - Meter & Test Shop $ $3,457,687 $0 $0 $0 $0 $0 $0 $3,457,687 $0 $3,457,687 EWRF - GWP Electric - Station Maintenance
Salaries & Benefits
Salaries 5820-4650 41100 $ 2,505,130 D-Substations 2,505,130 - - - - - - - 2,505,130 Overtime 5820-4650 41200 $ 341,302 D-Substations 341,302 - - - - - - - 341,302 Benefits 5820-4650 Various $ 415,532 D-Substations 415,532 - - - - - - - 415,532 PERS Retirement 5820-4650 42700 $ 752,710 D-Substations 752,710 - - - - - - - 752,710 PERS cost sharing 5820-4650 42701 $ (56,459) D-Substations (56,459) - - - - - - - (56,459) Salary charges in (out) 5820-4650 42799 $ - NA - - - - - - - - - Salaries & Benefits Total $ $3,958,215 $3,958,215 $0 $0 $0 $0 $0 $0 $0 $3,958,215 Maintenance & Operation
Repairs buildings and grounds 5820-4650 43050 $ - NA - - - - - - - - - Contractual services 5820-4650 43110 $ 1,442,033 D-Substations 1,442,033 - - - - - - - 1,442,033 Repairs to equipment 5820-4650 44100 $ 137,143 D-Substations 137,143 - - - - - - - 137,143 Postage 5820-4650 44450 $ - NA - - - - - - - - - Travel 5820-4650 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4650 44600 $ - NA - - - - - - - - - Training 5820-4650 44650 $ 2,642 D-Substations 2,642 - - - - - - - 2,642 Computer software 5820-4650 44700 $ - NA - - - - - - - - - Regulatory 5820-4650 44760 $ 7,301 D-Substations 7,301 - - - - - - - 7,301 Books 5820-4650 45100 $ - NA - - - - - - - - - Office supplies 5820-4650 45250 $ - NA - - - - - - - - - Small tools 5820-4650 45300 $ - NA - - - - - - - - - General supplies 5820-4650 45350 $ 127,775 D-Substations 127,775 - - - - - - - 127,775 Business meetings 5820-4650 45681 $ - NA - - - - - - - - - Liability Insurance 5820-4650 46011 $ 125,602 D-Substations 125,602 - - - - - - - 125,602 Maintenance & Operation Total $ $1,842,496 $1,842,496 $0 $0 $0 $0 $0 $0 $0 $1,842,496 TOTAL EWRF - GWP Electric - Station Maintenance $ $5,800,711 $5,800,711 $0 $0 $0 $0 $0 $0 $0 $5,800,711 EWRF - GWP Electric - OH & UG
Salaries & Benefits
Salaries 5820-4660 41100 $ 6,793,700 G-PrimSecSer - 1,840,325 4,320,616 - - 632,760 - - 6,793,700 Overtime 5820-4660 41200 $ 192,685 G-PrimSecSer - 52,196 122,543 - - 17,947 - - 192,685 Hourly wages 5820-4660 41300 $ 1,105,317 G-PrimSecSer - 299,416 702,953 - - 102,948 - - 1,105,317 Benefits 5820-4660 Various $ 1,019,222 G-PrimSecSer - 276,094 648,199 - - 94,930 - - 1,019,222 PERS retirement 5820-4660 42700 $ 2,444,406 G-PrimSecSer - 662,158 1,554,579 - - 227,670 - - 2,444,406 PERS cost sharing 5820-4660 42701 $ (183,356) G-PrimSecSer - (49,669) (116,610) - - (17,078) - - (183,356) Salary charges in (out) 5820-4660 42799 $ (1,058,485) G-PrimSecSer - (286,730) (673,169) - - (98,586) - - (1,058,485) Salaries & Benefits Total $ $10,313,491 $0 $2,793,790 $6,559,111 $0 $0 $960,590 $0 $0 $10,313,491 Maintenance & Operation
Repairs buildings and grounds 5820-4660 43050 $ 2,061 G-PrimSecSer - 558 1,311 - - 192 - - 2,061 Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Contractual services 5820-4660 43110 $ 3,874,566 G-PrimSecSer - 1,049,569 2,464,123 - - 360,874 - - 3,874,566 Construction services 5820-4660 43111 $ - NA - - - - - - - - - Repairs to equipment 5820-4660 44100 $ - NA - - - - - - - - - Repairs to office equipment 5820-4660 44120 $ 7,729 G-PrimSecSer - 2,094 4,915 - - 720 - - 7,729 Postage 5820-4660 44450 $ 1,031 G-PrimSecSer - 279 655 - - 96 - - 1,031 Travel 5820-4660 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4660 44600 $ - NA - - - - - - - - - Training 5820-4660 44650 $ 2,983 G-PrimSecSer - 808 1,897 - - 278 - - 2,983 Regulatory 5820-4660 44760 $ - NA - - - - - - - - - Membership and dues 5820-4660 44800 $ 10,305 G-PrimSecSer - 2,792 6,554 - - 960 - - 10,305 Books 5820-4660 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4660 45150 $ - NA - - - - - - - - - Office supplies 5820-4660 45250 $ - NA - - - - - - - - - Small tools 5820-4660 45300 $ 51,526 G-PrimSecSer - 13,958 32,769 - - 4,799 - - 51,526 General supplies 5820-4660 45350 $ 824,420 G-PrimSecSer - 223,324 524,309 - - 76,786 - - 824,420 Printing and graphics 5820-4660 45450 $ - NA - - - - - - - - - Business meetings 5820-4660 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4660 45682 $ - NA - - - - - - - - - ISD service charge 5820-4660 46009 $ 164,277 G-PrimSecSer - 44,500 104,476 - - 15,301 - - 164,277 Liability Insurance 5820-4660 46011 $ 357,047 G-PrimSecSer - 96,719 227,072 - - 33,255 - - 357,047 Maintenance & Operation Total $ $5,295,945 $0 $1,434,602 $3,368,082 $0 $0 $493,260 $0 $0 $5,295,945 TOTAL EWRF - GWP Electric - OH & UG $ $15,609,436 $0 $4,228,392 $9,927,193 $0 $0 $1,453,850 $0 $0 $15,609,436 EWRF - GWP Electric - Substructure
Salaries & Benefits
Salaries 5820-4670 41100 $ 677,479 D-Substations 677,479 - - - - - - - 677,479 Overtime 5820-4670 41200 $ 1,592,741 D-Substations 1,592,741 - - - - - - - 1,592,741 Benefits 5820-4670 Various $ 221,847 D-Substations 221,847 - - - - - - - 221,847 PERS retirement 5820-4670 42700 $ 220,938 D-Substations 220,938 - - - - - - - 220,938 PERS cost sharing 5820-4670 42701 $ (16,573) D-Substations (16,573) - - - - - - - (16,573) Salary charges in (out) 5820-4670 42799 $ (109,368) D-Substations (109,368) - - - - - - - (109,368) Salaries & Benefits Total $ $2,587,064 $2,587,064 $0 $0 $0 $0 $0 $0 $0 $2,587,064 Maintenance & Operation
Contractual services 5820-4670 43110 $ 106,479 D-Substations 106,479 - - - - - - - 106,479 Construction services 5820-4670 43111 $ - NA - - - - - - - - - Repairs to equipment 5820-4670 44100 $ - NA - - - - - - - - - Training 5820-4670 44650 $ - NA - - - - - - - - - Small tools 5820-4670 45300 $ 5,324 D-Substations 5,324 - - - - - - - 5,324 General supplies 5820-4670 45350 $ 53,240 D-Substations 53,240 - - - - - - - 53,240 Liability Insurance 5820-4670 46011 $ 100,172 D-Substations 100,172 - - - - - - - 100,172 Maintenance & Operation Total $ $265,215 $265,215 $0 $0 $0 $0 $0 $0 $0 $265,215 TOTAL EWRF - GWP Electric - Substructure $ $2,852,279 $2,852,279 $0 $0 $0 $0 $0 $0 $0 $2,852,279 EWRF - GWP Electric - Power Management
Salaries & Benefits
Salaries 5820-4680 41100 $ - NA - - - - - - - - - Overtime 5820-4680 41200 $ - NA - - - - - - - - - Hourly wages 5820-4680 41300 $ - NA - - - - - - - - - Benefits 5820-4680 Various $ - NA - - - - - - - - - PERS retirement 5820-4680 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4680 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Contractual services 5820-4680 43110 $ - NA - - - - - - - - - Postage 5820-4680 44450 $ - NA - - - - - - - - - Travel 5820-4680 44550 $ - NA - - - - - - - - - Training 5820-4680 44650 $ - NA - - - - - - - - - Computer software 5820-4680 44700 $ - NA - - - - - - - - - Regulatory 5820-4680 44760 $ - NA - - - - - - - - - RAC variance 5820-4680 44761 $ - NA - - - - - - - - - Membership and dues 5820-4680 44800 $ - NA - - - - - - - - - Periodicals and newspapers 5820-4680 45050 $ - NA - - - - - - - - - Office supplies 5820-4680 45250 $ - NA - - - - - - - - - Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Furniture and equipment 5820-4680 45150 $ - NA - - - - - - - - - Fuel natural gas 5820-4680 45502 $ - NA - - - - - - - - - Carbon allowances 5820-4680 45506 $ - NA - - - - - - - - - Renewable energy credits 5820-4680 45507 $ - NA - - - - - - - - - ECAC variance 5820-4680 45509 $ - NA - - - - - - - - - Purchased power 5820-4680 45510 $ - NA - - - - - - - - - Hedging costs 5820-4680 45511 $ - NA - - - - - - - - - Business meetings 5820-4680 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4680 45682 $ - NA - - - - - - - - - Gas depletion 5820-4680 46001 $ - NA - - - - - - - - - Utilities 5820-4680 46005 $ - NA - - - - - - - - - General supplies 5820-4680 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4680 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Power Management $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 EWRF - GWP Electric - Power Plant (Grayson, Wartsila ICE, Tesla Battery) Salaries & Benefits
Salaries 5820-4690 41100 $ - NA - - - - - - - - - Overtime 5820-4690 41200 $ - NA - - - - - - - - - Hourly wages 5820-4690 41300 $ - NA - - - - - - - - - Benefits 5820-4690 Various $ - NA - - - - - - - - - PERS retirement 5820-4690 42700 $ - NA - - - - - - - - - PERS cost sharing 5820-4690 42701 $ - NA - - - - - - - - - Salaries & Benefits Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Maintenance & Operation
Repairs buildings and grounds 5820-4690 43050 $ - NA - - - - - - - - - Lease payments 5820-4690 43070 $ - NA - - - - - - - - - Contractual services 5820-4690 43110 $ - NA - - - - - - - - - Repairs to equipment 5820-4690 44100 $ - NA - - - - - - - - - Postage 5820-4690 44450 $ - NA - - - - - - - - - Travel 5820-4690 44550 $ - NA - - - - - - - - - Laundry and towel service 5820-4690 44600 $ - NA - - - - - - - - - Training 5820-4690 44650 $ - NA - - - - - - - - - Computer software 5820-4690 44700 $ - NA - - - - - - - - - Regulatory 5820-4690 44760 $ - NA - - - - - - - - - Office supplies 5820-4690 45250 $ - NA - - - - - - - - - Small tools 5820-4690 45300 $ - NA - - - - - - - - - General supplies 5820-4690 45350 $ - NA - - - - - - - - - Business meetings 5820-4690 45681 $ - NA - - - - - - - - - Miscellaneous 5820-4690 45682 $ - NA - - - - - - - - - Utilities 5820-4690 46005 $ - NA - - - - - - - - - Liability Insurance 5820-4690 46011 $ - NA - - - - - - - - - Maintenance & Operation Total $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL EWRF - GWP Electric - Power Plant $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 TOTAL OPERATIONS & MAINTENANCE EXPENSE $ $44,023,995 $12,823,855 $6,956,530 $16,332,169 $285,895 $23,789 $2,391,867 $4,540,135 $669,755 $44,023,995 Fuel, Purchased Power, Wheeling $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total O&M less Fuel, PP, Wheeling $ $44,023,995 $12,823,855 $6,956,530 $16,332,169 $285,895 $23,789 $2,391,867 $4,540,135 $669,755 $44,023,995 Transfers to the General Fund
TOTAL Transfers to the General Fund $ $3,063,440 RRxTransfer $951,207 $543,473 $1,206,067 $24,107 $1,771 $12,452 $324,362 $0 $3,063,440 Capital Paid from Cash / Earnings
Capital from Cash $ 1,020,429 Cash CIP 210,496 497,292 165,443 40,714 23 637 89,965 15,859 1,020,429 Total Capital from Cash $ $1,020,429 $210,496 $497,292 $165,443 $40,714 $23 $637 $89,965 $15,859 $1,020,429 Debt Service
Existing Debt Service
2013 $ - NA - - - - - - - - - 2013 Refunding $ 846,854 N-Plant 277,976 155,788 365,750 8,751 728 27,876 9,985 - 846,854 Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
2016 Refunding $ 1,004,304 N-Plant 329,658 184,752 433,751 10,378 864 33,059 11,842 - 1,004,304 Total Existing Debt Service $ $1,851,159 $607,634 $340,540 $799,501 $19,129 $1,592 $60,936 $21,827 $0 $1,851,159 Proposed Debt Service
Grayson Grayson $166 mil debt in 2024, 2025 & 2026 $ - NA - - - - - - - - - Total New Debt Service $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
TOTAL Debt Service $ $1,851,159 $607,634 $340,540 $799,501 $19,129 $1,592 $60,936 $21,827 $0 $1,851,159 Miscellaneous Expenses (Revenues)
Open $ - NA - - - - - - - - - Interest Income $ (491,257) RRxFPPW (152,537) (87,152) (193,406) (3,866) (284) (1,997) (52,015) - (491,257) Sale of Property $ - NA - - - - - - - - - Capital Contributions $ (2,274,859) C-Services - - - - - (2,274,859) - - (2,274,859) Miscellaneous Revenues $ (4,634,200) RRxFPPW (1,438,933) (822,136) (1,824,470) (36,468) (2,680) (18,836) (490,677) - (4,634,200) Sales to Other utilities $ - NA - - - - - - - - - TOTAL Miscellaneous Expenses (Revenues) $ ($7,400,316) ($1,591,470) ($909,288) ($2,017,876) ($40,334) ($2,964) ($2,295,692) ($542,692) $0 ($7,400,316) Contribution to Reserves
Change in Reserves $ 796,758 RR 247,396 141,350 313,681 6,270 461 3,239 84,362 - 796,758 Change in Reserves $ - NA - - - - - - - - - TOTAL Change in Reserves $ $796,758 $247,396 $141,350 $313,681 $6,270 $461 $3,239 $84,362 $0 $796,758 Revenue Requirement Summary
O&M $ 44,023,995 12,823,855 6,956,530 16,332,169 285,895 23,789 2,391,867 4,540,135 669,755 44,023,995 Capital from Cash $ 1,020,429 210,496 497,292 165,443 40,714 23 637 89,965 15,859 1,020,429 Debt Service $ 1,851,159 607,634 340,540 799,501 19,129 1,592 60,936 21,827 - 1,851,159 Transfers to the General Fund $ 3,063,440 951,207 543,473 1,206,067 24,107 1,771 12,452 324,362 - 3,063,440 Miscellaneous Expenses (Revenues) $ (7,400,316) (1,591,470) (909,288) (2,017,876) (40,334) (2,964) (2,295,692) (542,692) - (7,400,316) Contribution to Reserves $ 796,758 247,396 141,350 313,681 6,270 461 3,239 84,362 - 796,758 Total Revenue Requirement $ $43,355,464 $13,249,118 $7,569,897 $16,798,985 $335,781 $24,672 $173,438 $4,517,959 $685,614 $43,355,464 -
Total Revenues under Current Rates $
Over (Under) Collection Percentage %
Plant in Service
Gross Plant in Service (Does not include SCPPA Natural Gas Reserve Pinedale Project) Production
Steam Production
Land & Land Rights 310 $ - NA - - - - - - - - - Structures and Improvements 311 $ - NA - - - - - - - - - Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon Biogas at Scholl Canyon$ - NA - - - - - - - - - Engines Unit 10-13 at Grayson $ - NA - - - - - - - - - Accessory Electric Equip. 315 $ - NA - - - - - - - - - Misc. Power Plant Equip. 316 $ - NA - - - - - - - - - Total steam production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Combustion turbine & other production
Structures and Improvements 341 $ - NA - - - - - - - - - Fuel Holder, Producer & Acc 342 $ - NA - - - - - - - - - Prime Movers 343 $ - NA - - - - - - - - - Generators 344 $ - NA - - - - - - - - - Accessory Plant Equipment 345 $ - NA - - - - - - - - - Misc. Power Plant Equipment 346 $ - NA - - - - - - - - - Total combustion turbine & other production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Transmission
Tesla Battery Storage $ - NA - - - - - - - - - Land and Land Rights 350 $ - NA - - - - - - - - - Energy Storage 351 $ - NA - - - - - - - - - Structures and Improvements 352 $ - NA - - - - - - - - - Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Station Equipment 353 $ - NA - - - - - - - - - Towers and Fixtures 354 $ - NA - - - - - - - - - O.H. Conductors & Devices 356 $ - NA - - - - - - - - - Underground Conduit 357 $ - NA - - - - - - - - - Underground Conductors 358 $ - NA - - - - - - - - - Total transmission $ - - - - - - - - - - Distribution $
Land and Land Rights 360 $ 3,650,417 G-Plant 834,952 720,201 1,690,850 109,735 9,131 247,627 37,921 - 3,650,417 Structures and Improvements 361 $ 4,474,752 G-Plant 1,023,500 882,837 2,072,677 134,515 11,193 303,546 46,484 - 4,474,752 Station Equipment 362 $ 78,521,554 D-Substations 78,521,554 - - - - - - - 78,521,554 Poles, Towers & Fixtures 364 $ 41,277,439 LineMiles - 12,329,918 28,947,521 - - - - - 41,277,439 O.H. Conductors & Devices 365 $ 85,192,994 LineMiles - 25,447,863 59,745,131 - - - - - 85,192,994 Underground Conduits 366 $ 46,752,249 LineMiles - 13,965,289 32,786,960 - - - - - 46,752,249 U.G. Conductors & Devices 367 $ 61,312,772 LineMiles - 18,314,640 42,998,132 - - - - - 61,312,772 Line Transformers 368 $ 11,939,004 Xformers - - - 11,021,899 917,105 - - - 11,939,004 Services 369 $ 24,087,973 C-Services - - - - - 24,087,973 - - 24,087,973 Meters 370 $ 1,175,621 C-Meters - - - - - - 1,175,621 - 1,175,621 Street Lights 373 $ 22,508,109 S-Lights - - - - - - - 22,508,109 22,508,109 Total distribution $ $380,892,884 $80,380,006 $71,660,748 $168,241,271 $11,266,149 $937,428 $24,639,146 $1,260,026 $22,508,109 $380,892,884 Subtotal before general $ $380,892,884 $80,380,006 $71,660,748 $168,241,271 $11,266,149 $937,428 $24,639,146 $1,260,026 $22,508,109 $380,892,884 General
Land and Land Rights 389 $ 760,906 LBR 234,498 113,906 267,423 4,166 347 39,164 101,403 - 760,906 Structures and Improvements 390 $ 13,788,973 LBR 4,249,511 2,064,179 4,846,170 75,502 6,282 709,728 1,837,600 - 13,788,973 Office Furniture & Equip. 391 $ 140,847 LBR 43,407 21,085 49,501 771 64 7,250 18,770 - 140,847 Transportation Equipment 392 $ 4,992,950 LBR 1,538,736 747,434 1,754,785 27,339 2,275 256,990 665,390 - 4,992,950 Tools, Shop & Garage Equip. 394 $ 359,820 LBR 110,890 53,864 126,460 1,970 164 18,520 47,952 - 359,820 Laboratory Equipment 395 $ 153,875 G-Plant 35,196 30,358 71,274 4,626 385 10,438 1,598 - 153,875 Power Operated Equipment 396 $ 7,590 G-Plant 1,736 1,497 3,515 228 19 515 79 - 7,590 Communication Equipment 397 $ 517,094 G-Plant 118,274 102,019 239,515 15,544 1,293 35,077 5,372 - 517,094 Misc. Equipment 398 $ 3,545,093 G-Plant 810,861 699,422 1,642,065 106,569 8,867 240,482 36,827 - 3,545,093 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $24,267,148 $7,143,108 $3,833,765 $9,000,708 $236,716 $19,697 $1,318,165 $2,714,991 $0 $24,267,148 Total gross plant in service $ $405,160,032 $87,523,113 $75,494,512 $177,241,979 $11,502,865 $957,125 $25,957,311 $3,975,017 $22,508,109 $405,160,032 -
Accumulated Depreciation
Production
Steam Production
Land & Land Rights 310 $ - NA - - - - - - - - - Structures and Improvements 311 $ - NA - - - - - - - - - Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon 0 $ - NA - - - - - - - - - Engines Unit 10-13 at Grayson 0 $ - NA - - - - - - - - - Accessory Electric Equip. 315 $ - NA - - - - - - - - - Misc. Power Plant Equip. 316 $ - NA - - - - - - - - - Total steam production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Combustion turbine & other production
Structures and Improvements 341 $ - NA - - - - - - - - - Fuel Holder, Producer & Acc 342 $ - NA - - - - - - - - - Prime Movers 343 $ - NA - - - - - - - - - Generators 344 $ - NA - - - - - - - - - Accessory Plant Equipment 345 $ - NA - - - - - - - - - Misc. Power Plant Equipment 346 $ - NA - - - - - - - - - Total combustion turbine & other production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Transmission
Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Tesla Battery Storage 0 $ - NA - - - - - - - - - Land and Land Rights 350 $ - NA - - - - - - - - - Energy Storage 351 $ - NA - - - - - - - - - Structures and Improvements 352 $ - NA - - - - - - - - - Station Equipment 353 $ - NA - - - - - - - - - Towers and Fixtures 354 $ - NA - - - - - - - - - O.H. Conductors & Devices 356 $ - NA - - - - - - - - - Underground Conduit 357 $ - NA - - - - - - - - - Underground Conductors 358 $ - NA - - - - - - - - - Total transmission $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distribution
Land and Land Rights 360 $ - G-Plant - - - - - - - - - Structures and Improvements 361 $ 3,778,287 G-Plant 864,199 745,429 1,750,079 113,579 9,451 256,301 39,249 - 3,778,287 Station Equipment 362 $ 39,965,703 D-Substations 39,965,703 - - - - - - - 39,965,703 Poles, Towers & Fixtures 364 $ 25,226,873 LineMiles - 7,535,479 17,691,394 - - - - - 25,226,873 O.H. Conductors & Devices 365 $ 69,818,945 LineMiles - 20,855,505 48,963,440 - - - - - 69,818,945 Underground Conduits 366 $ 33,108,878 LineMiles - 9,889,900 23,218,978 - - - - - 33,108,878 U.G. Conductors & Devices 367 $ 34,882,477 LineMiles - 10,419,689 24,462,788 - - - - - 34,882,477 Line Transformers 368 $ 10,728,247 Xformers - - - 9,904,147 824,100 - - - 10,728,247 Services 369 $ 20,521,220 C-Services - - - - - 20,521,220 - - 20,521,220 Meters 370 $ 271,703 C-Meters - - - - - - 271,703 - 271,703 Street Lights 373 $ 20,965,569 S-Lights - - - - - - - 20,965,569 20,965,569 Total distribution $ $259,267,901 $40,829,902 $49,446,002 $116,086,678 $10,017,726 $833,550 $20,777,522 $310,952 $20,965,569 $259,267,901 Subtotal before general $ $259,267,901 $40,829,902 $49,446,002 $116,086,678 $10,017,726 $833,550 $20,777,522 $310,952 $20,965,569 $259,267,901 General
Land and Land Rights 389 $ - LBR - - - - - - - - - Structures and Improvements 390 $ 11,861,219 LBR 3,655,412 1,775,599 4,168,656 64,947 5,404 610,505 1,580,696 - 11,861,219 Office Furniture & Equip. 391 $ 140,847 LBR 43,407 21,085 49,501 771 64 7,250 18,770 - 140,847 Transportation Equipment 392 $ 3,862,562 LBR 1,190,371 578,217 1,357,507 21,150 1,760 198,809 514,748 - 3,862,562 Tools, Shop & Garage Equip. 394 $ 329,655 LBR 101,594 49,349 115,858 1,805 150 16,968 43,932 - 329,655 Laboratory Equipment 395 $ 153,875 G-Plant 35,196 30,358 71,274 4,626 385 10,438 1,598 - 153,875 Power Operated Equipment 396 $ 1,836 G-Plant 420 362 850 55 5 125 19 - 1,836 Communication Equipment 397 $ 177,905 G-Plant 40,692 35,099 82,405 5,348 445 12,068 1,848 - 177,905 Misc. Equipment 398 $ 3,323,430 G-Plant 760,161 655,689 1,539,392 99,905 8,313 225,446 34,524 - 3,323,430 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $19,851,329 $5,827,251 $3,145,758 $7,385,443 $198,606 $16,526 $1,081,607 $2,196,136 $0 $19,851,329 Total accumulated depreciation $ $279,119,230 $46,657,154 $52,591,760 $123,472,122 $10,216,332 $850,076 $21,859,129 $2,507,088 $20,965,569 $279,119,230 -
Net Plant in Service
Production
Steam Production
Land & Land Rights 310 $ - NA - - - - - - - - - Structures and Improvements 311 $ - NA - - - - - - - - - Boiler Plant Equipment 312 $ - NA - - - - - - - - - Turbogenerator Units 314 $ - NA - - - - - - - - - Engines for Biogas at Scholl Canyon 0 $ - NA - - - - - - - - - Engines Unit 10-13 at Grayson 0 $ - NA - - - - - - - - - Accessory Electric Equip. 315 $ - NA - - - - - - - - - Misc. Power Plant Equip. 316 $ - NA - - - - - - - - - Total steam production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Combustion turbine & other production
Structures and Improvements 341 $ - NA - - - - - - - - - Fuel Holder, Producer & Acc 342 $ - NA - - - - - - - - - Prime Movers 343 $ - NA - - - - - - - - - Generators 344 $ - NA - - - - - - - - - Accessory Plant Equipment 345 $ - NA - - - - - - - - - Misc. Power Plant Equipment 346 $ - NA - - - - - - - - - Total combustion turbine & other production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
Total production $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Transmission
Tesla Battery Storage 0 $ - NA - - - - - - - - - Land and Land Rights 350 $ - NA - - - - - - - - - Energy Storage 351 $ - NA - - - - - - - - - Structures and Improvements 352 $ - NA - - - - - - - - - Station Equipment 353 $ - NA - - - - - - - - - Towers and Fixtures 354 $ - NA - - - - - - - - - O.H. Conductors & Devices 356 $ - NA - - - - - - - - - Underground Conduit 357 $ - NA - - - - - - - - - Underground Conductors 358 $ - NA - - - - - - - - - Total transmission $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0
Distribution
Land and Land Rights 360 $ 3,650,417 G-Plant 834,952 720,201 1,690,850 109,735 9,131 247,627 37,921 - 3,650,417 Structures and Improvements 361 $ 696,466 G-Plant 159,301 137,408 322,599 20,936 1,742 47,245 7,235 - 696,466 Station Equipment 362 $ 38,555,851 D-Substations 38,555,851 - - - - - - - 38,555,851 Poles, Towers & Fixtures 364 $ 16,050,566 LineMiles - 4,794,439 11,256,127 - - - - - 16,050,566 O.H. Conductors & Devices 365 $ 15,374,049 LineMiles - 4,592,358 10,781,692 - - - - - 15,374,049 Underground Conduits 366 $ 13,643,371 LineMiles - 4,075,389 9,567,981 - - - - - 13,643,371 U.G. Conductors & Devices 367 $ 26,430,295 LineMiles - 7,894,951 18,535,344 - - - - - 26,430,295 Line Transformers 368 $ 1,210,758 Xformers - - - 1,117,752 93,005 - - - 1,210,758 Services 369 $ 3,566,753 C-Services - - - - - 3,566,753 - - 3,566,753 Meters 370 $ 903,918 C-Meters - - - - - - 903,918 - 903,918 Street Lights 373 $ 1,542,540 S-Lights - - - - - - - 1,542,540 1,542,540 Total distribution $ $121,624,982 $39,550,103 $22,214,746 $52,154,593 $1,248,423 $103,878 $3,861,625 $949,074 $1,542,540 $121,624,982 Subtotal before general $ $121,624,982 $39,550,103 $22,214,746 $52,154,593 $1,248,423 $103,878 $3,861,625 $949,074 $1,542,540 $121,624,982 General
Land and Land Rights 389 $ 760,906 LBR 234,498 113,906 267,423 4,166 347 39,164 101,403 - 760,906 Structures and Improvements 390 $ 1,927,754 LBR 594,099 288,581 677,514 10,555 878 99,223 256,904 - 1,927,754 Office Furniture & Equip. 391 $ - LBR - - - - - - - - - Transportation Equipment 392 $ 1,130,388 LBR 348,365 169,217 397,278 6,189 515 58,182 150,642 - 1,130,388 Tools, Shop & Garage Equip. 394 $ 30,165 LBR 9,296 4,516 10,602 165 14 1,553 4,020 - 30,165 Laboratory Equipment 395 $ - G-Plant - - - - - - - - - Power Operated Equipment 396 $ 5,754 G-Plant 1,316 1,135 2,665 173 14 390 60 - 5,754 Communication Equipment 397 $ 339,189 G-Plant 77,582 66,920 157,110 10,196 848 23,009 3,524 - 339,189 Misc. Equipment 398 $ 221,663 G-Plant 50,700 43,733 102,673 6,663 554 15,037 2,303 - 221,663 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $4,415,819 $1,315,856 $688,006 $1,615,264 $38,109 $3,171 $236,558 $518,855 $0 $4,415,819 Total net plant in service $ $126,040,802 $40,865,959 $22,902,752 $53,769,857 $1,286,533 $107,049 $4,098,182 $1,467,929 $1,542,540 $126,040,802 -
Allocation factors
Demand Substation D-Substations 100% 0% 0% 0% 0% 0% 0% 0% 100% 1 - - - - - - - 1 Demand Primary Lines D-Primary 0% 100% 0% 0% 0% 0% 0% 0% 100% - 1 - - - - - - 1 Demand Secondary Lines D-Secondary 0% 0% 100% 0% 0% 0% 0% 0% 100% - - 1 - - - - - 1 Demand Transformers D-Xformers 0% 0% 0% 100% 0% 0% 0% 0% 100% - - - 1 - - - - 1 Customer Transformers C-Xformers 0% 0% 0% 0% 100% 0% 0% 0% 100% - - - - 1 - - - 1 Customer Services C-Services 0% 0% 0% 0% 0% 100% 0% 0% 100% - - - - - 1 - - 1 Customer Meters C-Meters 0% 0% 0% 0% 0% 0% 100% 0% 100% - - - - - - 1 - 1 Customer Streetlights S-Lights 0% 0% 0% 0% 0% 0% 0% 100% 100% Appendix A
Distribution Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator Demand
Substation
Demand Primary
Lines
Demand
Secondary Lines
Demand
Transformers
Customer
Transformers
Customer
Services Customer Meters
Customer
Streetlights Total
- - - - - - - 1 1 LineMiles LineMiles 0% 30% 70% 0% 0% 0% 0% 0% 100%
503 1,180 - 1,683 RevReq RR 31% 18% 39% 1% 0% 0% 11% 0% 100%
13,249,118 7,569,897 16,798,985 335,781 24,672 173,438 4,517,959 - 42,669,850 Revenue Requirement less Fuel/PP/Wheeling RRxFPPW 31% 18% 39% 1% 0% 0% 11% 0% 100% 13,249,118 7,569,897 16,798,985 335,781 24,672 173,438 4,517,959 - 42,669,850 Gross Plant G-Plant 23% 20% 46% 3% 0% 7% 1% 0% 100%
87,523,113 75,494,512 177,241,979 11,502,865 957,125 25,957,311 3,975,017 - 382,651,923 Net Plant N-Plant 33% 18% 43% 1% 0% 3% 1% 0% 100%
40,865,959 22,902,752 53,769,857 1,286,533 107,049 4,098,182 1,467,929 - 124,498,262 Labor LBR 31% 15% 35% 1% 0% 5% 13% 0% 100%
7,932,669 3,853,256 9,046,468 140,941 11,727 1,324,867 3,430,295 - 25,740,223 Labor x/ A&G LBRxAG 31% 15% 35% 1% 0% 5% 13% 0% 100%
7,650,273 3,716,083 8,724,422 135,924 11,310 1,277,703 3,308,179 - 24,823,893 Gross General G-Gen 29% 16% 37% 1% 0% 5% 11% 0% 100%
7,143,108 3,833,765 9,000,708 236,716 19,697 1,318,165 2,714,991 - 24,267,148 Gross Plant by voltage of line G-PrimSecSer 0% 27% 64% 0% 0% 9% 0% 0% 100% - 70,057,709 164,477,744 - - 24,087,973 - - 258,623,426 Transformer customer demand split Xformers 0% 0% 0% 92% 8% 0% 0% 0% 100% - - - 1 0 - 1 Open Cash CIP 21% 49% 16% 4% 0% 0% 9% 2% 100%
3,981,874 9,407,094 3,129,626 770,169 444 12,052 1,701,846 300,000 19,303,105 Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Rev Req without Transfers RRxTransfer 31% 18% 39% 1% 0% 0% 11% 0% 100% 12,297,910 7,026,423 15,592,918 311,674 22,901 160,986 4,193,596 - 39,606,410 Not Applicable NA 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
Appendix A
Customer Classification
Test Year
Description Fund-Dept Account Units 2024-2028 Allocator C-Services C-Accounting Other Other Other Other Other Other Total Revenue Requirement

Glendale City CouncilNovember 14, 2023

Glendale City Council
November 14, 2023