Agenda packet, first session — Glendale City Council, November 28, 2023 (part 2 of 3)

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 $40,292,375 210 of 345

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%
211 of 345

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%
- - - - - 212 of 345

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 - - - - - - - - - 213 of 345

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 - - - - - - - 150 214 of 345

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 - - - - - - - - - 215 of 345

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 - - - - - - - 8,241 216 of 345

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 $3,612,710 217 of 345

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 - - - - - - - 69 218 of 345

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 - - - - - - - - - 219 of 345

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 - - - - - - - 66,928 220 of 345

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 - - - - - - - 18,622,158 221 of 345

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
222 of 345

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 $0 223 of 345

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%
224 of 345

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%
-
225 of 345

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 - - - - - - - - - 226 of 345

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 - 799 227 of 345

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 - - - - - - - - - 228 of 345

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 - 87,510 229 of 345

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 $0 230 of 345

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 - - 2,061 231 of 345

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 - - - - - - - - - 232 of 345

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 - 846,854 233 of 345

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 - - - - - - - - - 234 of 345

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
235 of 345

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 $0 236 of 345

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% 237 of 345

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

OPERATIONS & MAINTENANCE EXPENSE
EWRF - GWP ADM (Elec. Works, Rev Fund)
Salaries & Benefits
Salaries 5820-4505 41100 $ 96,305 LBRxAG 96,305 - - - - - - - 96,305 Overtime 5820-4505 41200 $ - NA - - - - - - - - - Hourly 5820-4505 41300 $ - NA - - - - - - - - - Benefits 5820-4505 Various $ 23,662 LBRxAG 23,662 - - - - - - - 23,662 PERS Retirement 5820-4505 42700 $ 37,970 LBRxAG 37,970 - - - - - - - 37,970 PERS cost sharing 5820-4505 42701 $ (2,848) LBRxAG (2,848) - - - - - - - (2,848) Salaries & Benefits Total $ $155,089 $155,089 $0 $0 $0 $0 $0 $0 $0 $155,089 Maintenance & Operation
Contractual services 5820-4505 43110 $ 45,026 G-Gen 45,026 - - - - - - - 45,026 Advertising 5820-4505 44200 $ - NA - - - - - - - - - Postage 5820-4505 44450 $ 105 G-Gen 105 - - - - - - - 105 Travel 5820-4505 44550 $ 1,788 LBRxAG 1,788 - - - - - - - 1,788 Training 5820-4505 44650 $ 1,788 LBRxAG 1,788 - - - - - - - 1,788 Computer software 5820-4505 44700 $ - NA - - - - - - - - - Regulatory 5820-4505 44760 $ 1,577 G-Gen 1,577 - - - - - - - 1,577 Membership and dues 5820-4505 44800 $ 3,427 LBRxAG 3,427 - - - - - - - 3,427 Periodicals and newspapers 5820-4505 45050 $ - NA - - - - - - - - - Books 5820-4505 45100 $ - NA - - - - - - - - - Furniture and equipment 5820-4505 45150 $ 14,898 LBRxAG 14,898 - - - - - - - 14,898 Computer hardware 5820-4505 45170 $ 74 LBRxAG 74 - - - - - - - 74 Office supplies 5820-4505 45250 $ 2,235 LBRxAG 2,235 - - - - - - - 2,235 General supplies & COVID Supplies 5820-4505 45350 $ 526 G-Gen 526 - - - - - - - 526 Printing and graphics 5820-4505 45450 $ - NA - - - - - - - - - Uncollectible accounts 5820-4505 45680 $ 745 LBRxAG 745 - - - - - - - 745 Business meetings 5820-4505 45681 $ 745 LBRxAG 745 - - - - - - - 745 Miscellaneous 5820-4505 45682 $ 7,464 LBRxAG 7,464 - - - - - - - 7,464 Utilities 5820-4505 46005 $ 8,392 G-Gen 8,392 - - - - - - - 8,392 Cost allocation charge 5820-4505 46007 $ 603,665 G-Gen 603,665 - - - - - - - 603,665 Fleet equipment rental charge 5820-4505 46008 $ 155,517 LBRxAG 155,517 - - - - - - - 155,517 ISD service charge 5820-4505 46009 $ 375,323 G-Gen 375,323 - - - - - - - 375,323 Building maint service charge 5820-4505 46010 $ 192,539 G-Gen 192,539 - - - - - - - 192,539 Liability Insurance 5820-4505 46011 $ 5,156 LBRxAG 5,156 - - - - - - - 5,156 Excess insurance and surety 5820-4505 46012 $ 47,957 G-Gen 47,957 - - - - - - - 47,957 Maintenance & Operation Total $ $1,468,946 $1,468,946 $0 $0 $0 $0 $0 $0 $0 $1,468,946 TOTAL EWRF - GWP ADM $ $1,624,035 $1,624,035 $0 $0 $0 $0 $0 $0 $0 $1,624,035 $
EWRF - GWP ADM -Customer Service
Salaries & Benefits
Salaries 5820-4509 41100 $ 3,003,022 C-Services 3,003,022 - - - - - - - 3,003,022 Overtime 5820-4509 41200 $ 47,611 C-Services 47,611 - - - - - - - 47,611 Hourly wages 5820-4509 41300 $ 75,687 C-Services 75,687 - - - - - - - 75,687 Benefits 5820-4509 Various $ 794,529 C-Services 794,529 - - - - - - - 794,529 PERS Retirement 5820-4509 42700 $ 1,214,817 C-Services 1,214,817 - - - - - - - 1,214,817 PERS cost sharing 5820-4509 42701 $ (91,107) C-Services (91,107) - - - - - - - (91,107) Salaries & Benefits Total $ $5,044,560 $5,044,560 $0 $0 $0 $0 $0 $0 $0 $5,044,560 Maintenance & Operation
Contractual services 5820-4509 43110 $ 1,769,327 C-Services 1,769,327 - - - - - - - 1,769,327 Postage 5820-4509 44450 $ 12,778 C-Services 12,778 - - - - - - - 12,778 Travel 5820-4509 44550 $ 8,254 C-Services 8,254 - - - - - - - 8,254 Training 5820-4509 44650 $ 10,682 C-Services 10,682 - - - - - - - 10,682 Regulatory 5820-4509 44760 $ - NA - - - - - - - - - Membership and dues 5820-4509 44800 $ 586 C-Services 586 - - - - - - - 586 Furniture and equipment 5820-4509 45150 $ 10,116 C-Services 10,116 - - - - - - - 10,116 Computer hardware 5820-4509 45170 $ - NA - - - - - - - - - Office supplies 5820-4509 45250 $ 15,972 C-Services 15,972 - - - - - - - 15,972 Claims 5820-4509 45652 $ - NA - - - - - - - - - Small tools 5820-4509 45300 $ - NA - - - - - - - - - General supplies 5820-4509 45350 $ 2,130 C-Services 2,130 - - - - - - - 2,130 239 of 345

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 Public benefit programs 5820-4509 45512 $ - NA - - - - - - - - - Uncollectible accounts 5820-4509 45680 $ 2,026,630 C-Services 2,026,630 - - - - - - - 2,026,630 Business meetings 5820-4509 45681 $ 1,065 C-Services 1,065 - - - - - - - 1,065 Miscellaneous 5820-4509 45682 $ 1,597 C-Services 1,597 - - - - - - - 1,597 Cost allocation charge 5820-4509 46007 $ 994,366 C-Services 994,366 - - - - - - - 994,366 Fleet equipment rental charge 5820-4509 46008 $ 37,923 C-Services 37,923 - - - - - - - 37,923 ISD service charge 5820-4509 46009 $ 736,372 C-Services 736,372 - - - - - - - 736,372 Building maint service charge 5820-4509 46010 $ 550,182 C-Services 550,182 - - - - - - - 550,182 Liability Insurance 5820-4509 46011 $ 167,378 C-Services 167,378 - - - - - - - 167,378 Maintenance & Operation Total $ $6,345,356 $6,345,356 $0 $0 $0 $0 $0 $0 $0 $6,345,356 TOTAL EWRF - GWP ADM - Customer Service $ $11,389,916 $11,389,916 $0 $0 $0 $0 $0 $0 $0 $11,389,916 EWRF - GWP ADM - Conserv & Utility Modernization
Salaries & Benefits
Salaries 5820-4520 41100 $ 400,250 C-Services 400,250 - - - - - - - 400,250 Overtime 5820-4520 41200 $ - NA - - - - - - - - - Hourly wages 5820-4520 41300 $ 124,614 C-Services 124,614 - - - - - - - 124,614 Benefits 5820-4520 Various $ 82,206 C-Services 82,206 - - - - - - - 82,206 PERS Retirement 5820-4520 42700 $ 207,871 C-Services 207,871 - - - - - - - 207,871 PERS cost sharing 5820-4520 42701 $ (15,596) C-Services (15,596) - - - - - - - (15,596) Salaries & Benefits Total $ $799,345 $799,345 $0 $0 $0 $0 $0 $0 $0 $799,345 Maintenance & Operation
Contractual services 5820-4520 43110 $ 3,270,256 C-Services 3,270,256 - - - - - - - 3,270,256 Repairs to equipment 5820-4520 44100 $ - NA - - - - - - - - - Advertising 5820-4520 44200 $ 20,976 C-Services 20,976 - - - - - - - 20,976 Postage 5820-4520 44450 $ 79,859 C-Services 79,859 - - - - - - - 79,859 Travel 5820-4520 44550 $ 6,229 C-Services 6,229 - - - - - - - 6,229 Laundry and towel service 5820-4520 44600 $ - NA - - - - - - - - - Training 5820-4520 44650 $ 6,229 C-Services 6,229 - - - - - - - 6,229 Computer software 5820-4520 44700 $ - NA - - - - - - - - - Membership and dues 5820-4520 44800 $ 10,648 C-Services 10,648 - - - - - - - 10,648 Periodicals and newspapers 5820-4520 45050 $ - NA - - - - - - - - - Furniture and equipment 5820-4520 45150 $ 3,727 C-Services 3,727 - - - - - - - 3,727 Computer hardware 5820-4520 45170 $ - NA - - - - - - - - - Office supplies 5820-4520 45250 $ 4,259 C-Services 4,259 - - - - - - - 4,259 General supplies 5820-4520 45350 $ 10,648 C-Services 10,648 - - - - - - - 10,648 Printing and graphics 5820-4520 45450 $ 53,240 C-Services 53,240 - - - - - - - 53,240 Public benefit programs 5820-4520 45512 $ - NA - - - - - - - - - Low carbon fuel std programs 5820-4520 45514 $ 1,929,742 C-Services 1,929,742 - - - - - - - 1,929,742 Business meetings 5820-4520 45681 $ 5,324 C-Services 5,324 - - - - - - - 5,324 Miscellaneous 5820-4520 45682 $ 29,282 C-Services 29,282 - - - - - - - 29,282 Liability Insurance 5820-4520 46011 $ 28,105 C-Services 28,105 - - - - - - - 28,105 Maintenance & Operation Total $ $5,458,524 $5,458,524 $0 $0 $0 $0 $0 $0 $0 $5,458,524 TOTAL EWRF - GWP ADM - Conserv & Utility Modernization $ $6,257,869 $6,257,869 $0 $0 $0 $0 $0 $0 $0 $6,257,869 EWRF - GWP ADM - Bus System Support
Salaries & Benefits
Salaries 5820-4521 41100 $ 28,755 LBRxAG 28,755 - - - - - - - 28,755 Overtime 5820-4521 41200 $ 3,342 LBRxAG 3,342 - - - - - - - 3,342 Hourly wages 5820-4521 41300 $ - NA - - - - - - - - - Benefits 5820-4521 Various $ 6,816 LBRxAG 6,816 - - - - - - - 6,816 PERS retirement 5820-4521 42700 $ 11,374 LBRxAG 11,374 - - - - - - - 11,374 PERS cost sharing 5820-4521 42701 $ (854) LBRxAG (854) - - - - - - - (854) Salaries & Benefits Total $ $49,433 $49,433 $0 $0 $0 $0 $0 $0 $0 $49,433 Maintenance & Operation
Contractual services 5820-4521 43110 $ 280,207 G-Gen 280,207 - - - - - - - 280,207 Repairs to office equipment 5820-4521 44120 $ 1,788 LBRxAG 1,788 - - - - - - - 1,788 Data communication 5820-4521 44250 $ - NA - - - - - - - - - Postage 5820-4521 44450 $ 112 LBRxAG 112 - - - - - - - 112 Travel 5820-4521 44550 $ 2,086 LBRxAG 2,086 - - - - - - - 2,086 Training 5820-4521 44650 $ 2,682 LBRxAG 2,682 - - - - - - - 2,682 Computer software 5820-4521 44700 $ - NA - - - - - - - - - Membership and dues 5820-4521 44800 $ 223 LBRxAG 223 - - - - - - - 223 240 of 345

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 Furniture and equipment 5820-4521 45150 $ 5,959 LBRxAG 5,959 - - - - - - - 5,959 Computer hardware 5820-4521 45170 $ 4,470 LBRxAG 4,470 - - - - - - - 4,470 Office supplies 5820-4521 45250 $ 447 LBRxAG 447 - - - - - - - 447 General supplies 5820-4521 45350 $ 2,086 LBRxAG 2,086 - - - - - - - 2,086 Business meetings 5820-4521 45681 $ 119 LBRxAG 119 - - - - - - - 119 Miscellaneous 5820-4521 45682 $ 2,235 LBRxAG 2,235 - - - - - - - 2,235 Liability Insurance 5820-4521 46011 $ 1,720 LBRxAG 1,720 - - - - - - - 1,720 Maintenance & Operation Total $ $304,132 $304,132 $0 $0 $0 $0 $0 $0 $0 $304,132 TOTAL EWRF - GWP ADM - Bus System Support $ $353,566 $353,566 $0 $0 $0 $0 $0 $0 $0 $353,566 EWRF - GWP ADM - Utility Finance
Salaries & Benefits
Salaries 5820-4530 41100 $ 62,051 LBRxAG 62,051 - - - - - - - 62,051 Overtime 5820-4530 41200 $ - NA - - - - - - - - - Benefits 5820-4530 Various $ 16,349 LBRxAG 16,349 - - - - - - - 16,349 PERS retirement 5820-4530 42700 $ 24,545 LBRxAG 24,545 - - - - - - - 24,545 PERS cost sharing 5820-4530 42701 $ (1,841) LBRxAG (1,841) - - - - - - - (1,841) Salaries & Benefits Total $ $101,104 $101,104 $0 $0 $0 $0 $0 $0 $0 $101,104 Maintenance & Operation
Contractual services 5820-4530 43110 $ - NA - - - - - - - - - Training 5820-4530 44650 $ - NA - - - - - - - - - Furniture and equipment 5820-4530 45150 $ 149 LBRxAG 149 - - - - - - - 149 General supplies 5820-4530 45350 $ 74 LBRxAG 74 - - - - - - - 74 Liability Insurance 5820-4530 46011 $ 3,323 LBRxAG 3,323 - - - - - - - 3,323 Maintenance & Operation Total $ $3,546 $3,546 $0 $0 $0 $0 $0 $0 $0 $3,546 TOTAL EWRF - GWP ADM - Utility Finance $ $104,650 $104,650 $0 $0 $0 $0 $0 $0 $0 $104,650 EWRF - GWP ADM - Enviro & Safety
Salaries & Benefits
Salaries 5820-4540 41100 $ 1,493 G-Plant 1,493 - - - - - - - 1,493 Overtime 5820-4540 41200 $ - NA - - - - - - - - - Hourly wages 5820-4540 41300 $ - NA - - - - - - - - - Benefits 5820-4540 Various $ 203 G-Plant 203 - - - - - - - 203 PERS Retirement 5820-4540 42700 $ 588 G-Plant 588 - - - - - - - 588 PERS cost sharing 5820-4540 42701 $ (44) G-Plant (44) - - - - - - - (44) Salaries & Benefits Total $ $2,240 $2,240 $0 $0 $0 $0 $0 $0 $0 $2,240 Maintenance & Operation
Contractual services 5820-4540 43110 $ 702 G-Plant 702 - - - - - - - 702 Postage 5820-4540 44450 $ 1 G-Plant 1 - - - - - - - 1 Travel 5820-4540 44550 $ - NA - - - - - - - - - Training 5820-4540 44650 $ 62 G-Plant 62 - - - - - - - 62 Regulatory 5820-4540 44760 $ 130 G-Plant 130 - - - - - - - 130 Membership and dues 5820-4540 44800 $ 8 G-Plant 8 - - - - - - - 8 Office supplies 5820-4540 45250 $ - NA - - - - - - - - - General supplies 5820-4540 45350 $ 52 G-Plant 52 - - - - - - - 52 Business meetings 5820-4540 45681 $ 3 G-Plant 3 - - - - - - - 3 Miscellaneous 5820-4540 45682 $ 182 G-Plant 182 - - - - - - - 182 Liability Insurance 5820-4540 46011 $ 80 G-Plant 80 - - - - - - - 80 Maintenance & Operation Total $ $1,220 $1,220 $0 $0 $0 $0 $0 $0 $0 $1,220 TOTAL EWRF - GWP ADM - Enviro & Safety $ $3,460 $3,460 $0 $0 $0 $0 $0 $0 $0 $3,460 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 - - - - - - - - - 241 of 345

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 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 $ 13,921 LBRxAG 13,921 - - - - - - - 13,921 Overtime 5820-4560 41200 $ - NA - - - - - - - - - Hourly wages 5820-4560 41300 $ - NA - - - - - - - - - Benefits 5820-4560 Various $ 5,818 LBRxAG 5,818 - - - - - - - 5,818 PERS retirement 5820-4560 42700 $ 5,482 LBRxAG 5,482 - - - - - - - 5,482 PERS cost sharing 5820-4560 42701 $ (411) LBRxAG (411) - - - - - - - (411) Salaries & Benefits Total $ $24,810 $24,810 $0 $0 $0 $0 $0 $0 $0 $24,810 Maintenance & Operation
Furniture and equipment 5820-4560 45150 $ - NA - - - - - - - - - Office supplies 5820-4560 45250 $ 1,788 LBRxAG 1,788 - - - - - - - 1,788 General supplies 5820-4560 45350 $ - NA - - - - - - - - - Printing and graphics 5820-4560 45450 $ - NA - - - - - - - - - Miscellaneous 5820-4560 45682 $ - NA - - - - - - - - - Liability Insurance 5820-4560 46011 $ 745 LBRxAG 745 - - - - - - - 745 Maintenance & Operation Total $ $2,533 $2,533 $0 $0 $0 $0 $0 $0 $0 $2,533 TOTAL EWRF - GWP Yard ADM $ $27,344 $27,344 $0 $0 $0 $0 $0 $0 $0 $27,344 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 - - - - - - - - - 242 of 345

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 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 $ 805,089 C-Services 805,089 - - - - - - - 805,089 Overtime 5820-4610 41200 $ - NA - - - - - - - - - Benefits 5820-4610 Various $ 163,726 C-Services 163,726 - - - - - - - 163,726 PERS retirement 5820-4610 42700 $ 317,446 C-Services 317,446 - - - - - - - 317,446 PERS cost sharing 5820-4610 42701 $ (23,811) C-Services (23,811) - - - - - - - (23,811) Salary charges in (out) 5820-4610 42799 $ (109,368) C-Services (109,368) - - - - - - - (109,368) Salaries & Benefits Total $ $1,153,082 $1,153,082 $0 $0 $0 $0 $0 $0 $0 $1,153,082 Maintenance & Operation
Training 5820-4610 44650 $ - NA - - - - - - - - - General supplies 5820-4610 45350 $ - NA - - - - - - - - - Liability Insurance 5820-4610 46011 $ 43,113 C-Services 43,113 - - - - - - - 43,113 Maintenance & Operation Total $ $43,113 $43,113 $0 $0 $0 $0 $0 $0 $0 $43,113 TOTAL EWRF - GWP Electric - Customer Support $ $1,196,195 $1,196,195 $0 $0 $0 $0 $0 $0 $0 $1,196,195 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 $0 243 of 345

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 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 - - - - - - - - - 244 of 345

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 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 $ - 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 - - - - - - - - - 245 of 345

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 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 $ $20,957,035 $20,957,035 $0 $0 $0 $0 $0 $0 $0 $20,957,035 Fuel, Purchased Power, Wheeling $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Total O&M less Fuel, PP, Wheeling $ $20,957,035 $20,957,035 $0 $0 $0 $0 $0 $0 $0 $20,957,035 Transfers to the General Fund
TOTAL Transfers to the General Fund $ $1,439,911 RRxTransfer $1,439,911 $0 $0 $0 $0 $0 $0 $0 $1,439,911 Capital Paid from Cash / Earnings
Capital from Cash $ 157 Cash CIP 157 - - - - - - - 157 Total Capital from Cash $ $157 $157 $0 $0 $0 $0 $0 $0 $0 $157 Debt Service
Existing Debt Service
2013 $ - NA - - - - - - - - - 2013 Refunding $ 7,284 N-Plant 7,284 - - - - - - - 7,284 246 of 345

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 2016 Refunding $ 8,638 N-Plant 8,638 - - - - - - - 8,638 Total Existing Debt Service $ $15,922 $15,922 $0 $0 $0 $0 $0 $0 $0 $15,922 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 $ $15,922 $15,922 $0 $0 $0 $0 $0 $0 $0 $15,922 Miscellaneous Expenses (Revenues)
Open $ - NA - - - - - - - - - Interest Income $ (230,906) RRxFPPW (230,906) - - - - - - - (230,906) Sale of Property $ - NA - - - - - - - - - Capital Contributions $ - NA - - - - - - - - - Miscellaneous Revenues $ (2,178,217) RRxFPPW (2,178,217) - - - - - - - (2,178,217) Sales to Other utilities $ - NA - - - - - - - - - TOTAL Miscellaneous Expenses (Revenues) $ ($2,409,123) ($2,409,123) $0 $0 $0 $0 $0 $0 $0 ($2,409,123) Contribution to Reserves
Change in Reserves $ 374,501 RR 374,501 - - - - - - - 374,501 Change in Reserves $ - NA - - - - - - - - - TOTAL Change in Reserves $ $374,501 $374,501 $0 $0 $0 $0 $0 $0 $0 $374,501 Revenue Requirement Summary
O&M $ 20,957,035 20,957,035 - - - - - - - 20,957,035 Capital from Cash $ 157 157 - - - - - - - 157 Debt Service $ 15,922 15,922 - - - - - - - 15,922 Transfers to the General Fund $ 1,439,911 1,439,911 - - - - - - - 1,439,911 Miscellaneous Expenses (Revenues) $ (2,409,123) (2,409,123) - - - - - - - (2,409,123) Contribution to Reserves $ 374,501 374,501 - - - - - - - 374,501 Total Revenue Requirement $ $20,378,404 $20,378,404 $0 $0 $0 $0 $0 $0 $0 $20,378,404 -
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 - - - - - - - - - 247 of 345

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 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 $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 General
Land and Land Rights 389 $ 212,739 LBR 212,739 - - - - - - - 212,739 Structures and Improvements 390 $ 3,855,206 LBR 3,855,206 - - - - - - - 3,855,206 Office Furniture & Equip. 391 $ 39,379 LBR 39,379 - - - - - - - 39,379 Transportation Equipment 392 $ 1,395,960 LBR 1,395,960 - - - - - - - 1,395,960 Tools, Shop & Garage Equip. 394 $ 100,601 LBR 100,601 - - - - - - - 100,601 Laboratory Equipment 395 $ 2,151 G-Plant 2,151 - - - - - - - 2,151 Power Operated Equipment 396 $ 106 G-Plant 106 - - - - - - - 106 Communication Equipment 397 $ 7,227 G-Plant 7,227 - - - - - - - 7,227 Misc. Equipment 398 $ 49,550 G-Plant 49,550 - - - - - - - 49,550 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $5,662,918 $5,662,918 $0 $0 $0 $0 $0 $0 $0 $5,662,918 Total gross plant in service $ $5,662,918 $5,662,918 $0 $0 $0 $0 $0 $0 $0 $5,662,918 -
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
248 of 345

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 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 $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 General
Land and Land Rights 389 $ - LBR - - - - - - - - - Structures and Improvements 390 $ 3,316,233 LBR 3,316,233 - - - - - - - 3,316,233 Office Furniture & Equip. 391 $ 39,379 LBR 39,379 - - - - - - - 39,379 Transportation Equipment 392 $ 1,079,919 LBR 1,079,919 - - - - - - - 1,079,919 Tools, Shop & Garage Equip. 394 $ 92,167 LBR 92,167 - - - - - - - 92,167 Laboratory Equipment 395 $ 2,151 G-Plant 2,151 - - - - - - - 2,151 Power Operated Equipment 396 $ 26 G-Plant 26 - - - - - - - 26 Communication Equipment 397 $ 2,487 G-Plant 2,487 - - - - - - - 2,487 Misc. Equipment 398 $ 46,452 G-Plant 46,452 - - - - - - - 46,452 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $4,578,812 $4,578,812 $0 $0 $0 $0 $0 $0 $0 $4,578,812 Total accumulated depreciation $ $4,578,812 $4,578,812 $0 $0 $0 $0 $0 $0 $0 $4,578,812 -
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 $0 249 of 345

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 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 $ - 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 $ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 General
Land and Land Rights 389 $ 212,739 LBR 212,739 - - - - - - - 212,739 Structures and Improvements 390 $ 538,973 LBR 538,973 - - - - - - - 538,973 Office Furniture & Equip. 391 $ - LBR - - - - - - - - - Transportation Equipment 392 $ 316,041 LBR 316,041 - - - - - - - 316,041 Tools, Shop & Garage Equip. 394 $ 8,434 LBR 8,434 - - - - - - - 8,434 Laboratory Equipment 395 $ - G-Plant - - - - - - - - - Power Operated Equipment 396 $ 80 G-Plant 80 - - - - - - - 80 Communication Equipment 397 $ 4,741 G-Plant 4,741 - - - - - - - 4,741 Misc. Equipment 398 $ 3,098 G-Plant 3,098 - - - - - - - 3,098 Other Tangible 399 $ - NA - - - - - - - - - Total general $ $1,084,106 $1,084,106 $0 $0 $0 $0 $0 $0 $0 $1,084,106 Total net plant in service $ $1,084,106 $1,084,106 $0 $0 $0 $0 $0 $0 $0 $1,084,106 -
Allocation factors
C-Services C-Services 100% 0% 0% 0% 0% 0% 0% 0% 100%
1 - - - - - - - 1 C-Accounting C-Accounting 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%
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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 - - - - - - - 1 1 Open Open 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
RevReq RR 100% 0% 0% 0% 0% 0% 0% 0% 100%
20,378,404 - - - - - - - 20,378,404 Revenue Requirement less Fuel/PP/Wheeling RRxFPPW 100% 0% 0% 0% 0% 0% 0% 0% 100% 20,378,404 - - - - - - - 20,378,404 Gross Plant G-Plant 100% 0% 0% 0% 0% 0% 0% 0% 100%
5,662,918 - - - - - - - 5,662,918 Net Plant N-Plant 100% 0% 0% 0% 0% 0% 0% 0% 100%
1,084,106 - - - - - - - 1,084,106 Labor LBR 100% 0% 0% 0% 0% 0% 0% 0% 100%
7,329,663 - - - - - - - 7,329,663 Labor x/ A&G LBRxAG 100% 0% 0% 0% 0% 0% 0% 0% 100%
7,073,470 - - - - - - - 7,073,470 Gross General G-Gen 100% 0% 0% 0% 0% 0% 0% 0% 100%
5,662,918 - - - - - - - 5,662,918 Open Cash CIP 100% 0% 0% 0% 0% 0% 0% 0% 100%
2,979 - 2,979
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% 18,938,493 - - - - - - - 18,938,493 Not Applicable NA 0% 0% 0% 0% 0% 0% 0% 0% 0%
-
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Appendix A
Allocated Cost of Service
Test Year Residential Sml. Business Med. Business Lg. Business Street Lights Description Units 2024-2028 Allocator L-1 L-2 LD-2 PC-1 SL1, SL2, SL3 Total Allocation
Power Supply
Demand
GWP Demand Baseload $ 61,453,179 12CP 26,851,565 5,961,442 13,157,306 15,355,698 127,168 61,453,179 GWP Demand Peaking $ 49,566,750 4CP 24,443,231 4,571,287 9,733,728 10,763,878 54,626 49,566,750 Market Demand $ 3,611,436 12CP 1,577,993 350,338 773,219 902,413 7,473 3,611,436 Energy
Variable $ 121,315,341 NEFL 47,578,496 11,048,979 27,361,393 34,624,463 702,011 121,315,341 Total Power Supply $ 235,946,706 100,451,286 21,932,046 51,025,645 61,646,452 891,278 235,946,706 -
Transmission
Demand
Demand $ 7,122,397 4CP 3,512,322 656,862 1,398,669 1,546,694 7,849 7,122,397 Total Transmission $ 7,122,397 3,512,322 656,862 1,398,669 1,546,694 7,849 7,122,397 -
Distribution
Demand
Demand Substation $ 13,249,118 4 NCP 7,386,498 1,043,739 2,252,708 2,518,465 47,708 13,249,118 Demand Primary Lines $ 7,569,897 4 NCP 4,220,283 596,341 1,287,087 1,438,927 27,258 7,569,897 Demand Secondary Lines $ 16,798,985 4 NCP 9,365,579 1,323,391 2,856,281 3,193,243 60,491 16,798,985 Demand Transformers $ 335,781 4 NCP 187,201 26,452 57,092 63,827 1,209 335,781 Customer
Customer Transformers $ 24,672 C-Xformer 20,707 2,660 455 49 801 24,672 Customer Services $ 173,438 No. Cust 150,444 19,329 3,305 358 1 173,438 Customer Meters $ 4,517,959 No. Meter 3,918,977 503,518 86,091 9,335 39 4,517,959 Other
Customer Streetlights $ 685,614 St. Light - - - - 685,614 685,614 Total Distribution $ 43,355,464 25,249,688 3,515,431 6,543,019 7,224,205 823,121 43,355,464 -
Customer
Customer
C-Services $ 20,378,404 C-Service 14,869,141 3,820,831 979,925 708,361 147 20,378,404 C-Accounting $ - C-Accounting - - - - - - Total Customer $ 20,378,404 - 14,869,141 3,820,831 979,925 708,361 147 20,378,404 -
Total Revenue Requirement $ 306,802,972 - 144,082,437 29,925,170 59,947,259 71,125,712 1,722,395 306,802,972 -
Analysis
Revenues under current rates
Base Rate $ 230,130,506 100,811,925 20,845,918 50,107,775 55,458,888 2,906,000 230,130,506 ECA $ - - - - - - RAC $ - - - - - - RDC $ - - - - - - Total Bill Revenues $ 230,130,506 100,811,925 20,845,918 50,107,775 55,458,888 2,906,000 230,130,506 -
Total Rate Revenue VS Revenue Requirement
Total Bill - Over / (Under) Recovery $ (76,672,465) (43,270,512) (9,079,251) (9,839,484) (15,666,824) 1,183,605 (76,672,465) Total Bill - Rate Increase (Decrease) needed 33.3% 42.9% 43.6% 19.6% 28.2% -40.7% 33.3% Base Rate Revenues VS Revenue Requirement
Base Rate - Revenue Requirement $ 306,802,972 144,082,437 29,925,170 59,947,259 71,125,712 1,722,395 306,802,972 Base Rate - Current Revenues $ 230,130,506 100,811,925 20,845,918 50,107,775 55,458,888 2,906,000 230,130,506 Total Over / (Under) Recovery $ (76,672,465) (43,270,512) (9,079,251) (9,839,484) (15,666,824) 1,183,605 (76,672,465) Base Rate Increase (Decrease) needed 33.3% 42.9% 43.6% 19.6% 28.2% -40.7% 33.3% Unit Cost Analysis
Power Supply
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Appendix A
Demand
GWP Demand Baseload $ 26.36 12CP 26.36 26.36 26.36 26.36 26.36 26.36 GWP Demand Peaking $ 45.30 4CP 45.30 45.30 45.30 45.30 45.30 45.30 Market Demand $ 1.55 12CP 1.55 1.55 1.55 1.55 1.55 1.55 Energy $ -
Variable $ 0.1167 NEFL 0.1167 0.1167 0.1167 0.1167 0.1167 0.1167 Total Power Supply $ 73.33 - 73.33 73.33 73.33 73.33 73.33 73.33 Transmission
Demand
Demand $ 7 4CP 6.51 6.51 6.51 6.51 6.51 6.51 Total Transmission $
Distribution
Demand
Demand Substation $ 10.04 4 NCP 10.04 10.04 10.04 10.04 10.04 10.04 Demand Primary Lines $ 5.74 4 NCP 5.74 5.74 5.74 5.74 5.74 5.74 Demand Secondary Lines $ 12.73 4 NCP 12.73 12.73 12.73 12.73 12.73 12.73 Demand Transformers $ 0.25 4 NCP 0.25 0.25 0.25 0.25 0.25 0.25 Customer $ -
Customer Transformers $ 0.26 C-Xformer 0.26 0.26 0.26 0.26 0.26 0.26 Customer Services $ 1.92 No. Cust 1.92 1.92 1.92 1.92 1.92 1.92 Customer Meters $ 49.92 No. Meter 49.92 49.92 49.92 49.92 49.92 49.92 Other $ -
Customer Streetlights $ 56.46 St. Light - - - - 56.46 56.46 Total Distribution $ 137.32 80.86 80.86 80.86 80.86 137.32 137.32 Customer
Customer
C-Services $ 189.40 C-Service 189.40 189.40 189.40 189.40 189.40 189.40 C-Accounting $ - C-Accounting - - - - - - Other $ - NA - - - - - - Total Customer $ 189 189 189 189 189 189 189 Energy rate without Demand 0.2925 0.3377 0.2938 0.2680 0.2529 0.1866 0.2925 Test Year COSA $/kWh sales 0.3134$ 0.3766$ 0.3368$ 0.2725$ 0.2555$ 0.1866$ 0.3134$ Test Year Current Revenues $/kWh sales (incl. current pass throughs) 33.3% 0.2350$ 0.2635$ 0.2346$ 0.2277$ 0.1992$ 0.3149$ 0.2350$ kWh per Month 406 734 10,631 124,074 991,510 902 Revenue Requirement Classified
Demand $ 159,707,543 77,544,673 14,529,852 31,516,090 35,783,146 333,782 159,707,543 Energy $ 121,315,341 47,578,496 11,048,979 27,361,393 34,624,463 702,011 121,315,341 Customer $ 25,094,473 18,959,268 4,346,338 1,069,775 718,104 988 25,094,473 Other $ 685,614 - - - - 685,614 685,614 $ 306,802,972 144,082,437 29,925,170 59,947,259 71,125,712 1,722,395 306,802,972 $ - - - - - - - Revenue Requirement Classified Unit Cost
Demand-4CP 145.96$ 143.71$ 143.99$ 146.67$ 150.59$ 276.80$ 145.96$ Demand-SMD 33.15$ 25.82$ 33.87$ 45.43$ 52.71$ 24.58$ 33.15$ Energy-NEFL 0.1167$ 0.1167$ 0.1167$ 0.1167$ 0.1167$ 0.1167$ 0.1167$ Energy-Sales 0.1239$ 0.1244$ 0.1244$ 0.1244$ 0.1244$ 0.0761$ 0.1239$ Customer-No Cust./light 277.27$ 241.50$ 430.90$ 620.30$ 3,840.13$ 0.08$ 277.27$ Customer-No Cust./month 23.11$ 20.13$ 35.91$ 51.69$ 320.01$ 0.01$ 23.11$ Class Characteristics
kWh/customer or light/month 902 406 734 10,631 124,074 63 902 Load Factor 28% 17% 28% 43% 56% 93% 28%
Avg kW/Customer or light 4 3.2 3.5 33.5 302.6 0.1 4.4 Percent of Total Energy 100% 39% 9% 22% 28% 1% 100%
Percent of Total SMD 100% 62% 9% 14% 14% 0% 100%
Percent of Total Customers 100% 87% 11% 2% 0% 0% 100%
Percent of Energy Costs 100% 39% 9% 23% 29% 1% 100%
Percent of Demand Costs 100% 49% 9% 20% 22% 0% 100%
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Appendix A
Percent of Customer Costs 100% 76% 17% 4% 3% 0% 100%
No. Customers or Lights 78,506 10,087 1,725 187 12,144 90,505 Allocation factors
Net Energy For Load NEFL 39% 9% 23% 29% 1% 100%
407,751,486 94,690,628 234,489,308 296,734,393 6,016,289 1,039,682,104 Open Open 0% 0% 0% 0% 0% 0%
-
Open Open 0% 0% 0% 0% 0% 0%
-
Energy at Meter - Sales Sales 39% 9% 22% 28% 1% 100%
382,588,066 88,847,019 220,018,354 278,422,130 9,229,305 979,104,873 12 Coincident Peak 12CP 44% 10% 21% 25% 0% 100%
1,018,483 226,118 499,058 582,443 4,823 2,330,926 4 Coincident Peak 4CP 49% 9% 20% 22% 0% 100%
539,587 100,912 214,873 237,614 1,206 1,094,191 Open Open 0% 0% 0% 0% 0% 0%
-
12 Non Coincident Peak 12 NCP 51% 8% 19% 22% 0% 100%
1,445,142 235,950 535,439 628,650 14,253 2,859,434 4 Non Coincident Peak 4 NCP 56% 8% 17% 19% 0% 100%
735,603 103,943 224,342 250,808 4,751 1,319,447 Open Open 0% 0% 0% 0% 0% 0%
-
Open 0% 0% 0% 0% 0% 0%
-
Open 0% 0% 0% 0% 0% 0%
-
Sum of Maximum Demands Sum Max Dem 62% 9% 14% 14% 0% 100% 3,003,141 428,983 693,799 678,930 13,577 4,818,431 Number of Customers No. Cust 87% 11% 2% 0% 0% 100%
78,506 10,087 1,725 187 1 90,505 Number of Meters No. Meter 87% 11% 2% 0% 0% 100%
78,506 10,087 1,725 187 1 90,505 Street Lights St. Light 0% 0% 0% 0% 100% 100%
- - - - 12,144 12,144 Number of Service Connections C-Connections 87% 11% 2% 0% 0% 100% 78,506 10,087 1,725 187 0 90,504 Number of Customers for Transformers C-Xformer 84% 11% 2% 0% 3% 100% 78,506 10,087 1,725 187 3,036 93,540 Customer Accounting C-Accounting 83% 11% 2% 4% 0% 100%
78,506 10,087 1,725 3,740 1 94,058 Customer Service C-Service 73% 19% 5% 3% 0% 100%
78,506 20,173 5,174 3,740 1 107,594 Open 0% 0% 0% 0% 0% 0%
-
Open 0% 0% 0% 0% 0% 0%
-
Not Applicable NA 0% 0% 0% 0% 0% 0%
-
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225 Union Boulevard, Suite 450, Lakewood, Colorado 80228 Phone: (720) 633-9514
Email: [email protected]
www.newgenstrategies.net
255 of 345

Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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, August, September, October Low Season are months November through June Phase 1 Phase 2 Phase 3 Phase 4 Phase 5 Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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 Note: These rates also apply to Residential Solar TOU (L-1-E).

High Season are months July, August, September, October Low Season are months November through June
Current and Proposed Electric Rates:

Residential Service L-1-B
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Residential Service L-1-A
Item Unit Current Rate
Proposed Rates
EXHIBIT 2
256 of 345

Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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, August, September, October Low Season are months November through June
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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 Note: These rates also apply to Small Business Solar TOU (L-2-D).

High Season are months July, August, September, October Low Season are months November through June
Current and Proposed Electric Rates:

Small Business L-2-B
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Small Business L-2-A
Item Unit Current Rate
Proposed Rates
257 of 345

Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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
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, August, September, October Low Season are months November through June
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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
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 Note: These rates also apply to Medium Business Solar TOU (LD-2-D).

High Season are months July, August, September, October Low Season are months November through June
Current and Proposed Electric Rates:

Medium Business LD-2-B
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Medium Business LD-2-A
Item Unit Current Rate
Proposed Rates
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Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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
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
Reactive Power kVAR $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, August, September, October Low Season are months November through June
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023 Jul 1, 2024 Jul 1, 2025 Jul 1, 2026 Jul 1, 2027 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 $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 apply to the Large Business Solar TOU (PC-1-D) High Season are months July, August, September, October Low Season are months November through June
Current and Proposed Electric Rates:

Large Business PC-1-B
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Large Business PC-1-A
Item Unit Current Rate
Proposed Rates
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Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $0.64 $0.67 $0.70 $0.73 $0.75 $0.75
Energy kWh
High Season - First 10 kWh/day $0.1661 $0.2462 $0.2758 $0.3090 $0.3467 $0.3467 High Season - Next 10 kWh/day $0.2059 $0.3052 $0.3419 $0.3830 $0.4298 $0.4298 High Season - Remaining kWh $0.2459 $0.3645 $0.4083 $0.4575 $0.5133 $0.5133 Low Season - First 10 kWh/day $0.1393 $0.2065 $0.2313 $0.2591 $0.2908 $0.2908 Low Season - Next 10 kWh/day $0.1725 $0.2557 $0.2864 $0.3209 $0.3601 $0.3601 Low Season - Remaining kWh $0.2128 $0.3154 $0.3533 $0.3959 $0.4442 $0.4442 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, August, September, October Low Season are months November through June
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $0.82 $0.67 $0.70 $0.73 $0.75 $0.75
Energy kWh
High Season - Base $0.1227 $0.1849 $0.2056 $0.2287 $0.2545 $0.2545 High Season - Peak $0.3681 $0.5547 $0.6168 $0.6861 $0.7635 $0.7635 Low Season - Base $0.1023 $0.1542 $0.1714 $0.1907 $0.2122 $0.2122 Low Season - Peak $0.3068 $0.4623 $0.5141 $0.5718 $0.6364 $0.6364 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 TOU (L-1-E).

High Season are months July, August, September, October Low Season are months November through June
Current and Proposed Electric Rates:

Residential Service L-1-A
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Residential Service L-1-B
Item Unit Current Rate
Proposed Rates
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Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $0.62 $0.78 $0.94 $1.10 $1.25 $1.25
Energy kWh
High Season $0.1841 $0.2648 $0.2879 $0.3142 $0.3445 $0.3445 Low Season $0.1595 $0.2294 $0.2494 $0.2722 $0.2985 $0.2985 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, August, September, October Low Season are months November through June
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $1.33 $0.78 $0.94 $1.10 $1.25 $1.25
Energy kWh
High Season – Base $0.1040 $0.1663 $0.1824 $0.2003 $0.2204 $0.2204 High Season – Peak $0.3119 $0.4987 $0.5470 $0.6007 $0.6610 $0.6610 Low Season – Base $0.0800 $0.1279 $0.1403 $0.1541 $0.1695 $0.1695 Low Season – Peak $0.2399 $0.3836 $0.4207 $0.4620 $0.5084 $0.5084 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 TOU (L-2-D).

High Season are months July, August, September, October Low Season are months November through June
Current and Proposed Electric Rates:

Small Business L-2-A
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Small Business L-2-B
Item Unit Current Rate
Proposed Rates
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Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $1.00 $1.18 $1.36 $1.54 $1.70 $1.70
Energy kWh
High Season $0.0847 $0.1431 $0.1546 $0.1677 $0.1839 $0.1839 Low Season $0.0810 $0.1368 $0.1478 $0.1604 $0.1759 $0.1759 Demand kW/Day
High Season $0.99 $1.03 $1.07 $1.11 $1.15 $1.15
Low Season $0.69 $0.72 $0.75 $0.77 $0.77 $0.77
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, August, September, October Low Season are months November through June
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $1.00 $1.18 $1.36 $1.54 $1.70 $1.70
Reservation Charge kW/day $0.54 $0.54 $0.54 $0.54 $0.54 $0.54 Supplemental Service Charge
Energy High Season kWh $0.0847 $0.1431 $0.1546 $0.1677 $0.1839 $0.1839 Energy Low Season kWh $0.0810 $0.1368 $0.1478 $0.1604 $0.1759 $0.1759 Demand High Season kW/day $0.99 $1.03 $1.07 $1.11 $1.15 $1.15 Demand Low Season kW/day $0.69 $0.72 $0.75 $0.77 $0.77 $0.77 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 $0.49 $0.53 $0.57 $0.61 $0.61 Demand Low Season kW/day $0.15 $0.18 $0.21 $0.23 $0.23 $0.23 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 Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $1.11 $1.18 $1.36 $1.54 $1.70 $1.70
Energy kWh
High Season – Base $0.0823 $0.1260 $0.1347 $0.1440 $0.1544 $0.1544 High Season – Peak $0.2423 $0.3710 $0.3966 $0.4240 $0.4546 $0.4546 Low Season – Base $0.0823 $0.1260 $0.1347 $0.1440 $0.1544 $0.1544 Low Season – Peak $0.1455 $0.2228 $0.2381 $0.2546 $0.2730 $0.2730 Demand kW/day
High Season $0.58 $0.60 $0.63 $0.65 $0.67 $0.67
Low Season $0.48 $0.50 $0.52 $0.54 $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 Note: These rates also apply to Medium Business Solar TOU (LD-2-D).

High Season are months July, August, September, October Low Season are months November through June
Note: Reservation Charge is a monthly charge applied to the contracted amount of standby capacity, typically aligned with generation capacity (kW) of the customer-owned generation resource.
- Supplemental Service Charge is only applicable to the portion of power and energy required by and delivered to the customer in excess of the customer self-generation. This charge aligns with the standard LD-1-A charges. - Backup Service Charge is applicable during an unscheduled outage of the customer-owned generation resource and applied to the demand and energy consumption typically served by the customer-owned generation.

Current and Proposed Electric Rates:

Standby Service Rider: Medium Business Dispatchable
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Medium Business LD-2-A
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Medium Business LD-2-B
Item Unit Current Rate
Proposed Rates
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Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $5.82 $6.99 $8.16 $9.33 $10.50 $10.50 Energy kWh
High Season $0.0695 $0.1337 $0.1480 $0.1641 $0.1805 $0.1805 Low Season $0.0628 $0.1208 $0.1337 $0.1483 $0.1631 $0.1631 Demand kW/day
High Season $1.19 $1.24 $1.29 $1.34 $1.40 $1.40
Low Season $0.90 $0.94 $0.98 $1.01 $1.06 $1.06
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 Note: These rates also apply to Large Business Solar (PC-1-C).

High Season are months July, August, September, October Low Season are months November through June
Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $5.82 $6.99 $8.16 $9.33 $10.50 $10.50 Reservation Charge kW/day $0.64 $0.64 $0.64 $0.64 $0.64 $0.64 Supplemental Service Charge
Energy High Season kWh $0.0695 $0.1337 $0.1480 $0.1641 $0.1805 $0.1805 Energy Low Season kWh $0.0628 $0.1208 $0.1337 $0.1483 $0.1631 $0.1631 Demand High Season kW/day $1.19 $1.24 $1.29 $1.34 $1.40 $1.40 Demand Low Season kW/day $0.90 $0.94 $0.98 $1.01 $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 $0.60 $0.65 $0.70 $0.76 $0.76 Demand Low Season kW/day $0.26 $0.30 $0.34 $0.37 $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 Phase 1 Phase 2 Phase 3 Phase 4 Phase 5
Dec 1, 2023Jul 1, 2024Jul 1, 2025Jul 1, 2026Jul 1, 2027 Customer Meter/Day $5.82 $6.99 $8.16 $9.33 $10.50 $10.50 Energy kWh
High Season - Base $0.0714 $0.1188 $0.1291 $0.1407 $0.1530 $0.1530 High Season – Peak $0.2008 $0.3341 $0.3631 $0.3957 $0.4303 $0.4303 Low Season - Base $0.0714 $0.1188 $0.1291 $0.1407 $0.1530 $0.1530 Low Season – Peak $0.1163 $0.1935 $0.2103 $0.2292 $0.2492 $0.2492 Demand kW/day
High Season $0.82 $0.85 $0.89 $0.92 $0.96 $0.96
Low Season $0.58 $0.60 $0.63 $0.65 $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 Note: These rates apply to the Large Business Solar TOU (PC-1-D) High Season are months July, August, September, October Low Season are months November through June
Current and Proposed Electric Rates:

Large Business PC-1-B
Item Unit Current Rate
Proposed Rates
Current and Proposed Electric Rates:

Standby Service Rider: Large Business Dispatchable
Current and Proposed Electric Rates:

Large Business PC-1-A
Item Unit Current Rate
Proposed Rates
- Supplemental Service Charge is only applicable to the portion of power and energy required by and delivered to the customer in excess of the customer self-generation. This charge aligns with the standard LD-1-A charges. - Backup Service Charge is applicable during an unscheduled outage of the customer-owned generation resource and applied to the demand and energy consumption typically served by the customer-owned generation.

Item Unit Current Rate
Proposed Rates
Note: Reservation Charge is a monthly charge applied to the contracted amount of standby capacity, typically aligned with generation capacity (kW) of the customer-owned generation resource.
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Glendale Water and Power
2023 Electric Rates Cost of Service
Analysis (COSA)
November 14, 2023
Scott K. Mellon, Assistant General Manager – Power Management Glendale Water & Power
ITEM 8.C
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2 Background
2018 2019 2022 2022
Last Rate
Increase
COSA
conducted
to support
proposed
Grayson
Repower
Project
COSA
conducted
to support
proposed
VPP
Project
Council
approves
3 Wartilas
for
Grayson
Repower
Project
2023
COSA
conducted
to support
Council
approved
Capital
Projects
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Operating
at the
Lowest Cost
Possible
Delivering Customer
Value
Providing
Safe,
Reliable, and
Sustainable
Power
Policy
Recommendations
are Based on this
Balance
3 266 of 345

Factors that Impact Rates
Infrastructure/Capital Improvements &
Maintenance
Supply Chain
Material Limitations
Labor Availability
4 267 of 345

Factors that Impact Rates
Borrowing Costs
5 268 of 345

Factors that Impact Rates
Power Procurement Costs: 52% increase in 2023
6 269 of 345

7 Factors that Impact Rates
Adoption of Clean
& Renewable
Energy
Technologies
Electrification
of Vehicle &
Buildings
Clean Energy Goals & Initiatives
7 270 of 345

Levelized Cost of Energy – Capital Cost Comparison
City Owned Solar Development Program
Grayson Repowering & Scholl Biogas
Commercial Solar
Whitegrass
Eland
8 8
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Proposition 26
• Approved by voters in 2010
• Electric rates may not exceed the reasonable cost of service • Electricity may not be provided to those not charged
• Cost of Service is unique to customer billing classes, e.g. residential, commercial
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10 BOND ISSUANCE SCENARIOS___________________________________________________________________________ Five Bond Issuance Scenarios were considered when determining the lowest impact to customer rates
10 273 of 345

11 11
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12 RATE STRATEGY AND BILL IMPACTS
Rate and Bill Impact Strategy: no class gets more than 1.25 times the system average rate increase, work towards the COS each year or phase, and aligns with COS in final year FY 2027.
___________________________________________________________________________ Option 1 (RECOMMENDED) FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Cumulative Residential 18.6% 14.0% 13.8% 0.0% 0.0% 53.9%
Small Business 18.2% 13.5% 12.6% 0.0% 0.0% 51.1%
Medium Business 9.7% 7.5% 7.4% 0.0% 0.0% 26.7%
Large Business 12.1% 9.4% 9.5% 0.0% 0.0% 34.3%
Total System Average Bill Changes 14.8% 11.3% 11.3% 0.0% 0.0% 42.2% 12 275 of 345

13 RATE STRATEGY AND BILL IMPACTS
Option 2
• Reduces the yearly increase compared to Option 1
• Increases the number of “increase years” and cumulative increase ___________________________________________________________________________ Option 2 FY 2024 FY 2025 FY 2026 FY 2027 FY 2028 Cumulative Residential 17.0% 10.8% 10.8% 10.8% 0.0% 59.1%
Small Business 16.8% 10.2% 10.2% 10.2% 0.0% 56.2%
Medium Business 8.9% 6.4% 6.3% 6.3% 0.0% 30.9%
Large Business 11.3% 7.7% 7.5% 7.7% 0.0% 38.8%
Total System Average Bill Changes 13.6% 9.0% 9.0% 9.0% 0.0% 47.1% 13 276 of 345

14 OPTION #1 AVERAGE MONTHLY BILL

RESIDENTIAL SINGLE FAMILY
14 277 of 345

15 OPTION #1 AVERAGE MONTHLY BILL

RESIDENTIAL MULTIFAMILY
15 278 of 345

16 OPTION #1 AVERAGE MONTHLY BILL

LOW INCOME MULTIFAMILY
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Historical Rate Adjustments
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CUSTOMER ENGAGEMENT
GWP Staff and Consultants held three Community Meetings:
• October 18th at Glendale Police Department Community Room • October 19th at Sparr Heights Community Center
• October 25th at Adult Recreation Center
Customer Outreach
• Social Media, Emails, Postcards, Websites, TV, and bill mailings • Generated approximately 1.2M “impressions” just in October 18 281 of 345

CRITICAL TIMELINE
19 Date Milestones
November 14, 2023 Electric Rate Adjustment Introduction November 28, 2023 Electric Rate Adjustment Adoption
December 29, 2023 Electric Rate Effective Date
January 2024 Bond Ordinance Approved/Issued
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RATE ADJUSTMENTS – A CRITICAL PATH
Consequential Impacts without Rate Increase:
• Inability to meet City’s Electric Load
• Insufficient Reserve Capacity
• Inability to fund, invest, or participate in Renewable projects • Reduction/removal of GWP Fund Transfer impacting City Services • Breach of statutory/contractual obligations to FERC, California, SCPPA, and BAASA(LADWP) including potential fines and/or damages • Potential loss of Glendale publicly owned utility due to lack of revenue and/or inability to meet load obligation
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21 Questions?
284 of 345

Parking Lot Slide
22 285 of 345

U.S. Treasury Rates
23 July 23, 2019: Council
approves LNTP for
Alternative Grayson
Repowering Plan.

December 15, 2020: Council
authorizes funding for
Alternative 7 & 8 and a new
PR-DEIR for alternatives.

February 8, 2022: Council
directs negotiations for
VPP. COSA = 7%, 4%, 2%,
2%, 2% over five years.

March 1, 2022: Council
adopts modified Alternative
7 (5 Wartsilas). Direction to
stop until December.

August 16, 2022: Council
approves Contract
Amendments. Approves
short-term funding (LNTP 2).

December 13, 2022:

Council approves
Wartsila purchase
(3 Wartsilas).

Grayson Decision Points
February 15, 2022:

Council approves
EIR, 5 Wartsilas.
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U.S. Treasury Rates
24 July 23, 2019: Council
approves LNTP for
Alternative Grayson
Repowering Plan.

December 15, 2020: Council
authorizes funding for
Alternative 7 & 8 and a new
PR-DEIR for alternatives.

February 8, 2022: Council directs
negotiations for VPP. COSA = 7%,
4%, 2%, 2%, 2% over five years.

August 16, 2022: Council
approves Contract
Amendments. Approves
short-term funding (LNTP 2)
December 13, 2022:

Council approves
Wartsila purchase
(3 Wartsilas)
Grayson Decision Points
March 1, 2022: Council
adopts modified Alternative
7 (5 Wartsilas). Direction to
stop until December.

February 15, 2022: Council
approves EIR, 5 Wartsilas.
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8a
4 7
7 9

AGENDA ITEM

CITY OF GLENDALE, CALIFORNIA

REPORT TO THE CITY COUNCIL
Report: Formation of a Project Development Team for Vision Zero Action Plan (VZAP)

1. Motion directing staff to request the Transportation & Parking Commission and the Sustainability Commission to each select a Commissioner to serve as ad hoc members of the City’s newly created VZAP Project Development Team

COUNCIL ACTION

EXECUTIVE SUMMARY
On June 6,2023 City Council approved staff’s extension of the Bicycle Transportation Plan (BTP) contract to include the Vision Zero Action Plan (VZAP). To date Staff has established a project management team and held a kickoff meeting with the Technical Working Group (TWG) on September 21,2023. The TWG included representatives from city departments such as Parks, Public Works, Community Development, Police, and Fire.

The meeting aimed to gather input and discuss the details of the plan's development and implementation, familiarize the TWG with the Vision Zero Action Plan, identify previous plans implemented in the City of Glendale that could be incorporated.

Staff is currently working on an existing condition report from data gathered during BTP and existing plans and following the selection of representatives by the Commissions, Staff will schedule the first Project Design Team (PDT) meeting with representatives from both the Transportation & Parking Commission and Sustainability Commission as members of the VZAP Project Development Team.

Item Type: Action Item
Approved forNovember 28, 2023 calendar
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2 8a

RECOMMENDATION
That the City Council approve the motion authorizing staff to seek selection representatives from the Transportation & Parking Commission (TPC) and Sustainability Commission (SC) to serve as ad hoc members of Project Design Team for creation of a VZAP Project Development Team.

ANALYSIS
On June 6, 2023, City Council approved staff’s request to amend the Bicycle Transportation Plan (BTP) contract with BH to include VZAP. To date Staff has established a list of candidate project development team and conducted a kickoff meeting with the TWG held on September 21,2023.

Vision Zero Goal
The goal of VZAP is to reduce pedestrian and bicycle deaths to zero in the City of Glendale by 2030. Vision Zero challenges the traditional approach to traffic safety by recognizing that traffic collisions aren’t random and unavoidable. Collisions are in fact predictable and preventable. The City’s VZAP will describe a systemic approach that will make streets safer through proactive, low-cost measures, aimed at preventing fatal collisions on the road. The VZAP will include detailed recommendations on how to implement strategies to create safer streets for all road users.

The City will review policy guidelines with much of the underlying framework being derived from existing infrastructure, enforcement, and plans, such as the Citywide Pedestrian Plan, Citywide Safety Initiative Plan, Safe Routes to School Program and Bicycle Transportation Plan. The City has also taken steps to reduce collisions with pedestrians and cyclists by creating events for public engagement, public education, and awareness of City policies and plans.

Utilizing a comprehensive and coherent approach that encompasses aspects of Engineering, Education and Enforcement (3Es) will serve as the primary drivers for Glendale’s VZAP. This will be achieved through an initial implementation, following the completion of the plan and yearly audits to evaluate the impacts of the 3Es.

Project Development Team
Utilization of a PDT will allow the project team and the City to engage in specific policy discussions based on past implementation experience and insight into city procedures and priorities. Community Development and Public Works Departments identified relevant participants that synchronize with the various steps in the planning process of these projects and was approved by City Council for the BTP.

City of Glendale strives to improve the safety and mobility of active transportation by incorporating a multi-modal and comprehensive approach to improve bicycle and pedestrian infrastructure. Addressing a safer and active system including infrastructure, community outreach and evaluation of policy and infrastructure improvements will ensure greater success for bicyclist and pedestrian safety in Glendale’s communities. The primary goal of the Project Development Team will be to assist the City in interpreting the 289 of 345

3 8a
community’s needs related to shaping the future direction of the City’s Active Transportation Development. The PDT will provide crucial input in creating a VZAP that ensures safety across the whole city.

Approved Project Development Team include:
•Management Services - 1 Member
•Community Development - 3 Members
•Public Works - 2 Members
•Police Department - 2 Members
•Fire Department - 1 Member
•Community Services & Parks - 1 Member
Staff will review and analyze feasibility, constructability and fundability of proposed projects and policies.

STAKEHOLDERS/OUTREACH
The PDT will also consist of members of the community to gather their insights and experiences that will contribute to ensuring a successful VZAP. This list encompasses the local school district, advocacy groups and professional associations.

Approved members (1 each):
•Glendale Unified School District
•Glendale Community College
•Glendale Transportation Management Association, Go Glendale •Transportation & Parking Commission
•Walk/Bike Glendale
•Glendale Homeowners Coordinating Council
•Sustainability Commission
•Downtown Glendale Association
•Glendale Chamber of Commerce
•Montrose Shopping Park Association
•Armenian National Committee of America -Western Region •Glendale Latino Association
•Glendale Association Realtors
•Glendale Healthier Community Coalition
•Glendale Environmental Coalition
•Glendale Tenants Union
•PTA Association
•Glendale Riverside Rancho
Regional Stakeholders
Recognizing that VZAP will require regional and local support staff also proposes including regional partners as part of the team to maximize opportunities to connect with regional networks and plans, such as:
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4 8a
•LA County Public Health
•Los Angeles METRO
•Southern California Association of Governments (SCAG)
The PDT will be scheduled to meet up to six times, with additional meetings as necessary.

City staff will strive to find the most suitable time and day of the week to accommodate a majority of the Project Development Team.

FISCAL IMPACT
There is no fiscal impact associated with this report.

ENVIRONMENTAL REVIEW (CEQA/NEPA)
NA

CAMPAIGN DISCLOSURE
NA

ALTERNATIVES TO STAFF RECOMMENDATION
Alternative 1: Do not approve the attached motion directing staff to seek selection of TPC and SC representatives to serve on a PDT. In this case, staff will proceed with the City Council approval of formation of the Project Design Team without the TPC or SC representatives.

Alternative 3: The City Council may consider any other alternative not proposed by staff.

ADMINISTRATIVE ACTION
Submitted by:

Bradley Calvert, Director Community Development
Prepared by:

Fred Zohrehvand, Principal Mobility Planner
Ismael Carbajal Perez, Planning Associate
Approved by:

Roubik R. Golanian, P.E., City Manager

EXHIBITS/ATTACHMENTS
None
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MOTION
Moved by Council Member _________________________________, seconded by Council Member _____________________________, that the City Council hereby directs staff to request the Transportation & Parking Commission and the Sustainability Commission to each select a Commissioner to serve as ad hoc members of the City’s newly created VZAP Project Development Team
Votes as follows:

Ayes:

Noes:

Absent:

Abstain:

City Clerk
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CITY OF GLENDALE, CALIFORNIA

REPORT TO THE CITY COUNCIL

AGENDA ITEM
Report: Ordinance Amending Chapter 9.30 (Rental Rights Program)

1. Ordinance for Introduction Amending Chapter 9.30 of the Glendale Municipal Code, 1995 – Relating to the Rental Rights Program.

2. Motion Directing Staff re Administrative Citations.

COUNCIL ACTION
Item Type: Action Item
Approved for November 28, 2023 calendar

EXECUTIVE SUMMARY
The City Council initiated Landlord/Tenant Ad-Hoc Committee to address rental housing issues in Glendale. The Ad-Hoc Committee's purpose was to gather citizen input and provide recommendations to the Council on landlord/tenant rental housing matters. The Ad-Hoc Committee was assigned three main tasks, including reviewing the Rental Rights Program ordinance, developing education and marketing strategies, and evaluating a voluntary dispute resolution program. The Ad-Hoc Committee was originally comprised of seven but now six members, representing both renters and landlords in Glendale, and convened monthly for a total of twelve meetings.

On August 22, 2023, the Ad-Hoc Committee presented three comprehensive reports detailing the Rental Rights Program to the City Council, covering the program's status, marketing strategies, mediation options, and improvement recommendations. While the marketing strategies were well-received and approved, the proposed changes to the Rental Rights ordinance sparked discussions and requests for further clarification.

On September 27, 2023, the Ad-Hoc Committee was convened to address the feedback received from the City Council. Although two committee members were unable to attend, the meeting proceeded with the remaining four members present. The Ad-Hoc Committee engaged in a comprehensive discussion of the City Council's feedback and proceeded to clarify and vote on their recommendations.

The Ad-Hoc Committee's discussions led to the following significant decisions:
•Lease Requirements: A nuanced approach was proposed, requiring a one-year lease offer after the initial year, subject to tenant acceptance or rejection. 294 of 345

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•Service Reductions: Guidelines were outlined for tenants to request rent decreases in the event of significant reductions in housing services. •Banking Provisions: A motion passed to limit historical look-back periods for rent increases to three years.
•Just Cause Eviction Relocation: A revised formula for relocation payments, addressing outdated parameters, ultimately landing on three times the greater of the tenant's current monthly rent or Fair Market Rent (FMR) plus $2,000.

It is important to highlight that these decisions came about as a result of lengthy discussions, compromise on the part of the Committee Members representing both sides of the issues and a vote that approved a recommendation to the City Council for these specific amendments to the code.

The proposed changes to Chapter 9.30 aim to streamline the Rental Rights Program, enhancing communication, balancing power dynamics, and stabilizing the rental market.

Attachments providing the complete ordinance and a user-friendly guide accompany this report.

Recent concerns over Just Cause eviction prompted tailored revisions addressing City Council’s and tenants’ concerns. These revisions introduce protections for qualified tenants, refine major rehab criteria, and adjust relocation assistance formulas.

A comparative analysis with other cities—such as South Pasadena, Burbank, and California Tenant Protection Act (AB 1482)—shows that Glendale's proposed measures often exceed or supplement existing regulations. For instance, Glendale introduces stronger protections for qualified tenants and offers more substantial relocation assistance compared to AB 1482.

Regarding an emergency eviction moratorium, staff recommends prioritizing immediate enactment of the drafted ordinance over implementing a moratorium, given the ordinance's comprehensive coverage of anticipated changes. Additionally, as it relates to substantial remodel, the proposed ordinance offers a retroactive date of October 1, 2023.

The Council holds options to approve the ordinance as is, with modifications, request a rewrite, or explore alternative actions.

RECOMMENDATION
•Approve Proposed Revisions: Acknowledging the extensive collaborative efforts and deliberations undertaken by the Ad-Hoc Committee, introducing the ordinance in its current form signifies an endorsement of the proposed changes. 295 of 345

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•Provide Feedback on Proposed Revisions: City Council may opt to offer additional feedback on the proposed changes and request staff to refine the ordinance based on the discussions held.

ANALYSIS
On August 22, 2023, staff presented three in-depth reports that delved into the work plan assigned to the Ad-Hoc Committee. These reports covered the Rental Rights Program ordinance, marketing and outreach strategies for the program, and mediation options. They were the culmination of extensive research, analysis, and collaborative efforts by the Ad-Hoc Committee.

The Rental Rights Program report highlighted the current state of the program, including its strengths and areas in need of improvement. It provided a comprehensive review of existing regulations, tenant rights, and landlord responsibilities. Additionally, the report featured a range of recommendations aimed at enhancing the overall effectiveness and fairness of the program.

The marketing and outreach strategies report explored methods to better reach and inform our community about their rental rights and the resources available to them. It offered insights into approaches, such as digital campaigns, community events, and partnerships with local organizations, to maximize the program's impact.

The mediation options report detailed the various methods by which tenant-landlord disputes could be resolved amicably. It presented a comprehensive analysis of the benefits and drawbacks of different mediation approaches and proposed potential options for a mediation program in Glendale.

During the August 22nd meeting, City Council engaged in a thorough discussion of these reports while the marketing and outreach strategy was received positively and was approved. Regarding the proposed changes to the Rental Rights ordinance, the City Council acknowledged the merits of several recommendations put forth by the Ad-Hoc Committee. However, they sought further clarification on specific aspects of the ordinance. Furthermore, the City Council expressed a desire for the Ad-Hoc Committee to explore alternative dispute resolution methods beyond mediation.

On September 27, 2023, staff convened the Ad-Hoc Committee to address the feedback received from City Council. While two committee members were regrettably unable to attend the meeting, the remaining four members engaged in an in-depth discussion of City Council's feedback. They assessed and discussed the recommendations, subsequently voting on several issues based on thorough deliberation.

Committee Discussion
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Based on City Council comment, staff took back areas of the Rental Rights Program to the Ad-Hoc Committee for further clarification and asked the members to make specific recommendations to the City Council. The following were the areas addressed with the Ad-Hoc Committee and their subsequent decisions.

Requirement of offering a one-year written leases
The Ad-Hoc Committee was asked to clarify the changes they would like to see and after extensive discussion, the Committee recommends as follows:

Landlord is required to offer the one-year lease based on State noticing requirements, after the initial year, if the tenant accepts, they continue to offer the one-year lease, if the tenant rejects the landlord no longer has to offer the one- year lease. After rejection, it is up to mutual agreement of the parties.

Furthermore, any one year lease offer would need to be substantially similar to any month to month option provided to tenant as an alternative to a one year lease.

The committee voted 4-0 for City Council to consider this option.

To guarantee every tenant has an opportunity to opt for a one-year lease, the proposed ordinance now includes a safeguard mandating landlords to extend the one-year lease offer for a full year beyond the anniversary date of the last rent increase.

In relation to one year lease terms, the committee discussed requirements for any amendments to a lease to be made in writing. The committee ultimately agreed 4-0 to the following:

When it’s an oral arrangement, the written lease where the terms of the lease apply but the end date has passed and are on a month to month and landlord and tenant come to an oral arrangement, they must reduce it to writing. Changes can still be made with 30-day notice.

Staff incorporated this language into the ordinance, then examined it during the stakeholder meetings. Both landlord and tenant stakeholders expressed reservations about this amendment and stated that there was no discernible advantages for either party. Lawyers who frequent represent tenants stated that often times an established pattern of an activity, combined with the landlord’s tacit acceptance arguably creates a right for the tenant that can be later brought up in court. This requirement would remove the ability for tenants to raise this issue in court. Concerns arose regarding potential legal complexities prompted the removal of this recommendation from the final redline.

Reduction in Services
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The Ad-Hoc Committee also discussed options for compensation for reducing rents when a landlord reduces services. After a lengthy discussion, the Ad-Hoc Committee agreed that the ordinance should have a provision, but had no definitive suggestion on how this should be done. The Ad-Hoc Committee directed staff to provide options to the Council for consideration. Staff prepared the provisions below and discussed them with the various stakeholders, and further refined the language after receiving feedback:
'Reduced services' are defined as a significant decrease in housing services and amenities originally included in the rental agreement. Examples include disruptions or reductions in essential utilities, loss or reduction of parking availability, and other explicitly stated services in the rental agreement. If a tenant experiences a significant reduction in services, they may be entitled to a rent decrease. The tenant must provide written notice to the landlord, who has a reasonable time to address the issue. If not resolved, the tenant can request a rent decrease. The amount of the decrease is determined based on the extent and duration of reduced services, proportional to the reduction and calculated according to market best practices. For partial reductions, the decrease is prorated based on the percentage of affected services, and for permanent reductions, it may be calculated as 2 to 10 percent of the total monthly rent.

Banking
There were concerns over the complexity of the calculation of the banking provision, when allowing the carrying forward of unused rent increases indefinitely. The lack of a specific limit on the historical "look-back" period poses challenges for both tenants and landlord. To address this, the committee proposed a motion reducing the look-back period to three years and ensuring the provision transfers from the prior owner to the new one for consistency. The motion passed 4-0.

Just Cause Eviction Relocation
Considering various options, and aiming to align with current market conditions, the Ad- Hoc Committee, after extensive discussion on relocation and reviewing relocation fees in different cities, voted 3-1 for the following formula to calculate eviction relocation:
3 times the greater of the tenant's current monthly rent or Fair Market Rent (FMR) plus $2,000
This decision is a response to the outdated 2003 formula, which no longer reflects current rental trends and falls short in comparison to neighboring areas.

For reference, the HUD Fair Market Rents for Fiscal Year 2024 are:
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Fair Market Rents By Unit Bedrooms
Year Studio 1 Bed 2 Bed 3 Bed 4 Bed
2024 FY $1,777 $2,006 $2,544 $3,263 $3,600
Furthermore, the committee agreed that smaller properties ranging from 2 to 4 units should not be treated differently in the ordinance. This decision stemmed from an analysis of deliberation comments and public feedback.

The Ad-Hoc Committee's choice not to differentiate between various types of landlords in the proposed ordinance was motivated by a commitment to impartial treatment of tenants regardless of their property type. While acknowledging the differences in scale and resources between larger property management companies and smaller, individual landlords, the committee emphasized the importance of consistent standards and accountability for all.

Advocating for uniform regulations without special considerations for smaller properties aims to ensure that all landlords, regardless of property size, adhered to the same set of guidelines and obligations and does not disproportionately penalize tenants who reside there. This approach aims to minimize potential abuses or loopholes arising from differential treatment based on property ownership scale, prioritizing the upholding of tenant rights and maintaining housing standards across the entire spectrum of rental property ownership.

It's important to note that smaller properties, typically ranging from 2 to 4 units, can often be owned by corporate entities overseeing multiple properties. While these properties might fall within the bracket of smaller-scale units, they might be managed by corporate entities that own and operate various rental units.

While it's arguable that smaller landlords, particularly those overseeing only a couple of units, might lack the financial resources or infrastructure of larger property management companies, it is crucial to highlight that the proposed revisions don't significantly alter the impact on properties with 2 to 4 units. The sole addition is the requirement for a one- year lease, which shouldn't pose a substantial financial burden and, if the owners are genuinely operating on a small scale, should entail minimal administrative hassle. The adjustment in relocation assistance for increases over 7%, from 3 times the current rent to 3 times the proposed rent, represents a minor change. A notable alteration that could affect small property owners involves the inclusion of duplexes where the owner doesn’t reside in any of the units. Staff introduced this change to align with state regulations, 299 of 345

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concerned that failing to do so might lead to legal challenges due to the state's stricter restrictions compared to our ordinance.

During stakeholder meetings, staff inquired of landlord representatives about their definition of a “mom-and-pop” owner. Universally, the explanation by landlord groups of a mom-and-pop owner is anyone who owns fewer than 20 units. The rationale was that for a corporate owner, the investment in complexes of fewer than 20 units was not financially sound for them. This was considerably different from the city’s interpretation of mom and pop and further lent support for treating all residential offerings the same.

Relocation of increase over 7%
Currently, the relocation formula for increases over 7% follows a tiered system, allowing tenants to receive anywhere from 3 times the proposed rent up to 6 times the proposed rent based on income and the duration of their occupancy. After discussing various options, the Ad-Hoc Committee chose to simplify the formula to a uniform 3 times the proposed rent for all tenants, irrespective of income or years of occupancy and unit size.

Additionally, the Ad-Hoc Committee would like for the City Council to review the relocation calculation periodically. The Ad-Hoc Committee voted 3-1 for this change.

Other Changes Previously Discussed
In addition to the aforementioned modifications, staff also incorporated several changes that reflect the broader discussions within the committee and City Council, as well as feedback from stakeholders. These changes include:

Under Section 9.30.010, the Legislative Purpose has been updated, broadening the protective scope. Amendments to Section 9.30.020 Definitions include:
•Base Rent Definition: The revision aims to differentiate between rent and recurring charges, particularly utility costs. It refines the current definition, which considers all charges as part of a rent increase. Read together with the addition of the reduction of services section, this provision allows for reduction in the rent in the event that a landlord chooses to remove existing utility payments from the overall rental value.
•Qualified Tenant Definition: This addition establishes a clear definition for a qualified tenant, delineating criteria such as disability, age, low income, or having a school-aged child enrolled. This distinction provides an additional layer of protection for the vulnerable tenant population. •Rental Unit Definition: Expansion of the rental unit definition includes units constructed illegally, ensuring they fall under the ordinance's provisions. 300 of 345

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Further revisions to the definition of Rental Units involve modifications to exemptions:
•Previously exempted duplexes will only maintain exemption if the owner occupies one of the two units as their primary residence. •Section 8 tenants, previously excluded, are now included in the program, expanding coverage to this group.

Additionally, adjustments to the term 'nuisance' broadens its scope to include obstructing free passage, generating excessive noise, and displaying aggressive behavior toward neighboring tenants. Also, there are additional requirements for owner move-in evictions, mandating that landlords must place family members or resident managers within two months of a tenant vacating a unit due to an owner move-in eviction, the new tenant must remain in the unit for a minimum of one year. Finally, there is a proposal prohibiting landlords from evicting qualified tenants and restricting the use of this type of eviction to only once per family member.

Intentional Disrepair/Damage to Rental Unit/Complex
During the committee meeting, a key topic of discussion revolved around habitability concerns, specifically landlords letting their properties deteriorate and the living standards regarding illegally constructed units. To tackle these issues, staff introduced provisions aimed at addressing landlords who deliberately allow their properties to fall into disrepair or who refuse to address major concerns like mold, leaking, inadequate heating and other habitability concerns.

In addition to the existing safeguards outlined in the California Civil Code, if a rental unit is intentionally allowed to deteriorate to the point of being uninhabitable, the landlord is obligated to provide temporary relocation benefits during the displacement period.

These benefits include lodging in a secure hotel or motel, compensation for meals, and laundry services if facilities are lacking. Alternatively, the landlord may choose to offer comparable housing during the displacement period, meeting specific criteria.

Rehab Eviction Related Changes
One of the major areas of concern in the recent week’s has been major rehab evictions.

Staff has heard from stakeholders, City Council and Ad-Hoc Committee members regarding their concerns. Some stakeholders have provided options that could strengthen the requirements of the major rehab provision in our ordinance.

The changes that staff has incorporated into the ordinance include the extension of the uninhabitable period from 30 to 60 days during renovations for 'major rehab' evictions.

This proposal addresses concerns related to the eviction timeframe. It includes the 301 of 345

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requirement that the project cost be 8 times the current rent or Fair Market Rent, whichever is higher—a change from the existing ordinance, which specifies 8 times the current rent.

These comprehensive revisions aim to strengthen the Rental Rights Ordinance and address various concerns discussed within the Ad-Hoc Committee and City Council meetings, incorporating valuable feedback from stakeholders.

Administrative Citations
Currently, Rental Rights Ordinance allows for enforcement through administrative citations, but the existing fee schedule lacks associated citations for the enforcement outlined in the ordinance. This may have been an oversight when the section was first added. Staff proposes adding these administrative citations as a measure to ensure compliance with Rental Rights Program provisions. These citations act as a structured deterrent, imposing fees based on the severity and recurrence of violations. Consistent with other penalties outlined in the current fee resolution, staff proposes that the initial penalty would be $400, with a $1000 penalty for the second offense and a $2000 fine for the third. By implementing these citations, the objective is to safeguard the rights of tenants and landlord. If Council approves a motion to add said administrative fees, staff will bring back a resolution for approval.

Alternatives to Mediation Program
In addition to changes to the Rental Rights Program, City Council sought direction on alternatives to a mediation program. The Ad-Hoc Committee deliberated on various ideas, settling on several potential avenues for consideration. The Ad-Hoc Committee discussed funding a local agency to provide legal representation for landlords or tenants dealing with unresolved cases requiring legal action. This initiative would establish criteria for qualifying cases, ensuring targeted assistance where legal intervention is necessary.

Another discussion point was the development of a hotline escalation system within a general housing hotline. This system aims to swiftly escalate renter queries to attorneys or legal experts for immediate consultations when cases require specialized legal guidance. Lastly, the committee discussed dedicated staff to aid tenants in better understanding the ordinance. Strengthening staffing in this area would enhance community education and serve as a foundational step towards improved comprehension and engagement with the Rental Rights Program.

In summary, the proposed changes to Chapter 9.30 aim to simplify the ordinance, creating a clearer "Rental Rights Program" that both landlords and tenants can navigate easily. This includes defining qualified tenants and introducing measures to maintain 302 of 345

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housing standards and address service reductions. These revisions strive to improve communication, balance power dynamics, and foster a more stable rental market.

The complete ordinance is included as Attachment 1, while Attachment 2 provides a user-friendly guide that highlights the key changes in redline version for easy reference.

Recent Concerns of Just Cause Eviction
In recent City Council meetings, the issue of Just Cause eviction has taken center stage, fueled by complaints from tenants experiencing renovictions. City Council members, recognizing the gravity of the concerns raised by residents, have actively explored potential solutions. Staff has followed these discussions, aiming to stay informed about the ongoing dialogue. This section of the report will detail the proposed changes to the Rental Rights ordinance, specifically tailored to address the issues highlighted by City Council concerns and tenant complaints. Additionally, staff conducted a comparative analysis with other cities to gain insights into their approaches to similar challenges. By examining these varied strategies, staff aims to ensure that Glendale's proposed modifications not only address local concerns but also align with broader trends in tenant protections. This comprehensive exploration seeks to strike a balance between the unique needs of Glendale residents and the evolving landscape of tenant rights across different municipalities.

Glendale Proposed Revisions Addressing Evictions
Based on Ad-Hoc Committee discussion and comment, and in response to concerns raised by both Council and tenants, the proposed revisions to the rental rights ordinance should add sufficient protections for areas of concern:
•Definition of Qualified Tenant: This proposed addition to the ordinance introduces the concept of a "qualified tenant" with associated protections, specifically the doubling of any relocation fee. A "qualified tenant" is defined as an individual with either a disability, aged 62 or older, low income, or having a school-aged child enrolled in school. Additionally, City Council reserves the flexibility to consider extended noticing periods or heightened criteria for the eviction of qualified tenants. •Major Rehab Clarification: This proposed revision intricately refines the 'major rehab' section by providing a clear definition of 'substantial remodel,' both explicitly encompassing structural, electrical, plumbing, and mechanical system repairs or alterations and aligning with the State definition. Notably, the extension of the uninhabitable period from 30 to 60 days during renovations for 'major rehab' evictions addresses concerns related to the eviction timeframe. These additional requirements serve as 303 of 345

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a crucial layer of protection, ensuring that landlords cannot invoke 'major rehab' as a pretext for eviction based solely on cosmetic enhancements, thereby safeguarding tenants from unwarranted displacement for non- essential renovations.
•Relocation Assistance Adjustments: This proposed revision marks a significant adjustment to the existing relocation formula, transitioning from the previous calculation of 2 times Fair Market Rent (FMR) + $1000 to a more robust formula of 3 times the greater of FMR or current rent + $2000.

This amendment ensures that relocation assistance is more closely aligned with current market conditions and the economic realities faced by tenants.

Moreover, the proposal introduces a proactive approach to oversight with the mandate for periodic City Council reviews of the relocation amount. This mechanism allows for adjustments to be made in response to evolving economic factors or changes in the local housing landscape, maintaining the relevance and effectiveness of the relocation assistance program.

Additionally, a provision is introduced to specifically amplify support for qualified tenants, stipulating that any relocation assistance for this group would be doubled. •Owner Move-In Requirements: Introduces additional requirements for owner move-in evictions, mandating that landlords must place family members or resident managers within two months of a tenant vacating a unit due to an owner move-in eviction, the new tenant must remain in the unit for a minimum of one year. Also proposes prohibiting landlords from evicting qualified tenants and restricting the use of this type of eviction to only once per family member.
•Inclusion of Section 8 Tenants: Proposes the elimination of the exemption of Section 8 tenants from the program, fostering inclusivity and ensuring equal rights and protections for all tenants, regardless of housing assistance source.

Staff is of the opinion that the aforementioned changes comprehensively address many concerns raised in recent weeks. However, should City Council seek to enhance these measures further, potential avenues include adjusting the relocation fee, extending the notice period, or providing additional clarity on the definition of substantial rehab. This framework allows for additional customization and refinement, empowering City Council to tailor the ordinance to more precisely align with the unique needs and preferences of the Glendale community.
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Other Jurisdictions
As previously highlighted, staff sought a comprehensive understanding of eviction policies by examining the approaches of other municipalities in comparison to Glendale.

In this analysis, staff has considered the practices of South Pasadena, Burbank, and the broader state-level protections concerning evictions.

California Tenant Protection Act
AB 1482, also known as the California Tenant Protection Act, is a statewide rent control measure that went into effect on January 1, 2020. The law establishes rent control and just-cause eviction protections for certain residential properties not previously covered by such regulations. Under AB 1482, non-exempt rental properties are subject to rent control limitations, capping annual rent increases at 5% of the current rent plus the local rate of inflation or 10% of the current rent, whichever is lower. Additionally, the law provides protection against arbitrary evictions by requiring landlords to provide just- cause reasons for eviction.

Permissible just-cause reasons include nonpayment of rent, material breach of the lease, engagement in criminal activities on the premises, creating a significant nuisance, owner move-in, and substantial remodel.

Both AB 1482 (California Tenant Protection Act) and Glendale's Just Cause provisions share common elements in addressing arbitrary evictions and providing tenant protections. However, Glendale's Just Cause provisions, especially with the proposed changes, extend further in certain aspects.

Differences with Glendale's Proposed Changes:

Definition of Qualified Tenant: Glendale introduces the concept of a "qualified tenant," offering additional protections for disabled individuals, seniors, low- income tenants, and those with school-aged children. This goes beyond the protections provided by AB 1482.

Relocation Assistance: Glendale proposes adjustments to the relocation formula, providing more substantial relocation assistance. The proposed formula is 3 times the greater of Fair Market Rent (FMR) or current rent + $2000, with an additional provision to double the relocation assistance for “qualified tenants”. AB 1482 sets relocation at of 1 times the current rent.

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eviction. Additionally, Glendale restricts the use of this type of eviction to only once per family member, offering enhanced tenant protections.

While Glendale's Just Cause regulations offer stronger protections for tenant rights, one notable distinction has been the definition of "substantial remodel." AB 1482 has had a more specific definition that clarifies the types of remodels that qualify for eviction.

However, Glendale's proposed changes aim to bridge this gap, bringing its definition of "substantial remodel" in line with the standards set by AB 1482. By harmonizing this element, Glendale ensures that its regulations not only match but, in fact, exceed the statewide standards for determining when a remodel is significant enough to warrant an eviction.

Burbank
On September 12, 2023, the Burbank City Council implemented the Burbank Tenant Protection Urgency Ordinance, immediately enhancing safeguards for no-fault just cause evictions linked to demolitions and substantial remodels. This ordinance mandates landlords to obtain relevant permits and offer three months of relocation assistance to tenants affected by such evictions due to substantial remodels. For other no-fault just cause evictions, the relocation payment aligns with the California Tenant Protection Act (AB 1482) at one month's current rent. The ordinance establishes detailed requirements for landlords, including securing permits, and providing tenants with comprehensive details about the scope and necessity of the work.

While the Burbank Tenant Protection Urgency Ordinance shares some similarities with Glendale's current rental rights ordinance, Glendale's existing and proposed protections either match or surpass those of Burbank in several key aspects.

Required Permits: Glendale has required landlords to provide permits and work plans since 2019, a measure that Burbank has recently implemented.

Substantial Remodel: The additional protections Glendale is introducing in the revised ordinance specifically defines substantial remodels to closely mirror Burbank's and AB 1482 requirements.

Relocation Fees: Burbank's new ordinance sets it at three times the tenant's current rent, Glendale's existing formula is two times Fair Market Rent (FMR) + $1000. However, Glendale's proposed relocation formula, which stands at 3 times the greater of the tenant's current monthly rent or Fair Market Rent (FMR) plus $2,000, surpasses Burbank's standard.

While Burbank generally aligns with the state's AB 1482 protections, Glendale's proposed measures provide greater protections, offering enhanced safeguards for 306 of 345

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tenants. When considering both existing and proposed changes, Glendale's Rental Rights Program stands as a more comprehensive and robust framework compared to Burbank's.

South Pasadena
On May 17, 2023, the City Council of South Pasadena implemented an Urgency Ordinance, initially establishing a 45-day moratorium on no-fault just-cause evictions.

Subsequently, on June 28, 2023, the City Council extended this moratorium for an additional 6 months. This ordinance prohibits any eviction for "no-fault just cause" during this period. Such just-cause reasons include the owner's intent to occupy the property, removal of the property from the rental market, and the intent to demolish or substantially remodel the property. The primary objective of the moratorium was to afford City staff the time to research and engage with the community on issues related to substantial remodel evictions, facilitating proposed changes to the Just Cause for Eviction Ordinance.

At the City Council Meeting on November 1, 2023, South Pasadena staff introduced a proposed ordinance outlining amendments to South Pasadena's Just Cause provisions.

The key proposed changes include the removal of "substantially remodel" as a "no-fault just cause" for terminating a tenancy. Additionally, a new section titled "Tenant Protections During Temporary Untenantable Conditions Resulting from Necessary and Substantial Repairs" is proposed, defining necessary and substantial repairs, disallowing their use as a no-fault cause for termination, outlining landlord responsibilities to address temporary untenantable conditions, and providing tenants with the option to voluntarily terminate tenancy under specified circumstances through a tenant buyout agreement. South Pasadena City Council unanimously passed these new protections. Furthermore, a new section on "Tenant Buyout Agreements" was introduced to establish provisions that allow landlords to propose buyout agreements.

South Pasadena and Glendale share similarities in their Just Cause eviction policies, particularly regarding reasons for eviction. However, a notable divergence exists in the treatment of major rehab-related evictions. South Pasadena strictly prohibits landlords from evicting tenants for major rehab, while Glendale permits this action under certain limitations. Glendale's ordinance demonstrates strength, particularly in areas like relocation fees, where it offers more robust provisions. Glendale's ordinance strikes a better balance between landlord and tenant interests, whereas South Pasadena's approach appears restrictive. This strictness could pose challenges for remodels, potentially impacting housing stock negatively. The proposed ordinance also includes a provision for allowing tenants those similar rights as in South Pasadena, when a Landlord has intentionally allowed a unit to fall into disrepair. The key difference between the two types of processes being, that in the instance of disrepair, the 307 of 345

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habitability of the unit is comprised and the tenant has made several efforts to with the landlord to repair, vs. for major rehab, the landlord initiates the action. Additionally, in South Pasadena, it does not appear that any measures are offered for the landlord to recoup any of the costs for the added improvements in the event of a major rehab, which is typically allowed in jurisdictions that allow a right to return to the unit.

Emergency Eviction Moratorium
In recent City Council meetings, the concept of implementing an emergency eviction moratorium surfaced for discussion. An eviction moratorium is a temporary prohibition or suspension on evictions within a specified jurisdiction, usually imposed during emergencies or times of crisis. It's a measure implemented by local governments to prevent landlords from evicting tenants for a defined period, offering protection to renters facing financial hardship or other challenges.

While staff understands the basis behind some municipalities need for an eviction moratorium, there's a belief that such a measure might not be imperative now in Glendale, given the existence of a fully drafted ordinance ready for implementation.

Unlike South Pasadena's situation, where they initiated a moratorium first and then assessed the ordinance, Glendale's situation is different. The proposed changes are already embedded in the drafted versions of Glendale's ordinance. Hence, opting for a moratorium might not be the most natural next step. Instead, City Council could consider immediate enactment of the ordinance, bypassing the waiting period, as the drafted ordinance encompasses many of the changes anticipated, making the moratorium seemingly redundant at this stage.

Additionally, with regard to the “substantial remodel,” the proposed ordinance offers a retroactive effective date of October 1, 2023, which will require any efforts for eviction pursuant to Chapter 9.30.030G relating to major rehabs to meet the updated requirements imposed by this amendment. It will have not impact to any unlawful detainer cases already filed with the court, but will require issuances of new notices to vacate.

Other Ideas and Avenues
Expanding upon the discussions, several additional promising concepts emerged, broadening the spectrum of potential measures to bolster tenant protections. These additional areas for consideration may require additional staff for implementation. These include:

A.Extended Notice Periods: Require landlords to provide longer eviction notice periods, especially for long-term tenants. This gives tenants more time to find alternative housing or address issues causing the eviction. 308 of 345

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B.Financial Assistance Programs: Create financial assistance programs to help tenants facing evictions, providing temporary relief or rental assistance.

C.Legal Aid and Representation: Increase access to legal aid and representation for tenants facing eviction, ensuring they have proper representation in eviction proceedings.

D.Pre-Renovation Assessment: Mandate a comprehensive inspection of the property by certified inspectors before approving eviction for renovations. This assessment would determine the urgency and extent of renovations required, ensuring they are essential for the property's safety or habitability.

E.Appeals Process for Rehab Evictions: Establish a mechanism allowing tenants to appeal major rehab evictions if they believe the necessity of the remodel is misrepresented or unjustified.

F.City Oversight of Permit: Mandate landlords to note on permits if evictions are tied to major renovations. Appoint an oversight role to review these permits for eviction-related renovations. This person ensures compliance, informs tenants of their rights, and ensures a fair process.

G.Renovation Impact Assessments: Implement a requirement for landlords to conduct impact assessments before initiating major renovations that could lead to evictions. These assessments would detail the potential effects on tenants' housing security and propose mitigating measures.

H.Notice to City and Tenant: Require landlords to provide notice to both the city and tenants when issuing eviction notices. This measure can ensure the City is informed of evictions, allowing staff to track and potentially intervene in cases where tenants might face unjust or unwarranted eviction.

I.Additional Enforcement Provisions: Provide for the ability for the City Attorney to institute a civil proceeding for damages for displacement of tenants.

Next Steps
The redline version of the ordinance has been presented to the City Council, the City Council now has several options to consider regarding the proposed ordinance. 309 of 345

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Passing as Is: The Council may choose to approve the redline version of the ordinance in its current form. This action would signify acceptance of the proposed changes without any alterations.

Passing with Changes: Alternatively, the Council might opt to approve the ordinance with specific modifications. This route allows for adjustments to the proposed redline version based on Council discussions, feedback, or identified areas requiring refinement.

Requesting a Rewrite: Should the Council deem significant revisions necessary, they may request a complete reworking of the ordinance. This option entails sending the proposed redline version back for comprehensive revisions or clarifications based on Council directives.

Exploring Other Options: Additionally, the Council retains the freedom to explore alternative courses of action. This could involve deferring the decision for further evaluation, seeking additional input from stakeholders, or initiating further discussion on specific sections before finalizing the ordinance.

STAKEHOLDERS/OUTREACH
During November 14, 15 and 21 , staff convened meetings with stakeholders to present the redline version of the ordinance and the anticipated modifications. Additionally, staff extended an invitation to stakeholders for one-on-one sessions to share their concerns and feedback. Staff met with representatives from Apartment Association of Greater Los Angeles, California Apartment Association, Glendale Association of Realtors, Glendale Tenants Union, Neighborhood Legal Services, the Armenian Bar Association and the Housing Rights Center.

Upon analyzing stakeholders’ feedback, various points have surfaced regarding the proposed ordinance. An overarching observation made by landlord representatives points out surprise and concern regarding the ordinance’s treatment of smaller property owners, particularly those categorized as “mom and pop” operations. Stakeholders argue that these smaller-scale operations lack resources akin to larger entities and recommend keeping exemptions the same with regards to 4 units or fewer. Additionally, there was a marked difference in the definition of a mom and pop owner offered by the landlord representatives to include complexes containing fewer than 20 rental units.

Staff also heard feedback regarding strengthening some areas of the rehab eviction clause, the comment heard described changing the rehab project cost be 8 times the 310 of 345

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current rent or Fair Market Rent, whichever is higher for the landlord to be able to evict a tenant—a change from the existing ordinance, which specifies 8 times the current rent.

Other recommendations include removal of the mandate for a one-year lease, seen as unnecessary within the proposed ordinance considering other factors in the ordinance such as strong eviction protections mitigate the need for lease requirements.

Stakeholders have also had concerns regarding the Banking provisions as it relates to Relocation assistance triggered after an increase of over 7%, deeming it overly convoluted and unnecessary.

Some stakeholders, upon reviewing the Committee's suggestion to formalize oral agreements in writing, expressed reservations. They questioned the potential benefits for both tenants and landlords, raising concerns about potential legal complexities and the possibility of conflicting with state laws in the future.

Additional individual comments focused on specific recommendations, including a change to the Legislative Purpose, removal of the Qualified Tenant designation, the proposal to implement a 12-month notification period for any changes in tenancy terms, advocating for the broadening of the nuisance definition to include sex trafficking, and suggesting the incorporation of a retroactive clause.

FISCAL IMPACT
There is no fiscal impact associated with this report.

ENVIRONMENTAL REVIEW (CEQA/NEPA)
CEQA does not apply to projects where the lead agency determines "with certainty that there is no possibility that the activity in question may have a significant effect on the environment." CEQA Guidelines (14 Cal. Code Regs.) § 15061(b)(3). Here, the action involves noting and filing of a staff report on the 12-month performance status of the Alex Theater and providing staff direction on the proposed reservation of twelve days of Theatre use for 2024. There is no possibility that the action to note and file this report and provide direction on Theatre use may have a significant effect on the environment.

CAMPAIGN DISCLOSURE
This item is exempt from campaign disclosure requirements.

ALTERNATIVES TO STAFF RECOMMENDATION
Alternative 1: Introduce the ordinance amending Chapter 9.30 of the Glendale Municipal 311 of 345

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Code, 1995 relating to the Rental Rights Program and Provide Direction regarding Administrative Citations.

Alternative 2: City Council may elect to consider any other alternative not proposed by staff.

ADMINISTRATIVE ACTION
Submitted by:

Bradley Calvert, Director of Community Development
Prepared by:

Peter Zovak, Assistant Director of Community Development Lucy Varpetian, Principal Assistant City Attorney
Sipan Zadoryan, Housing Analyst
Approved by:

Roubik R. Golanian, P.E., City Manager

EXHIBITS/ATTACHMENTS

Attachment 1: Redline version of Chapter 9.30 (Rental Rights Program) Attachment 2: Guide for Redline version of Chapter 9.30 (Rental Rights Program) 312 of 345

C:\INETPUB\WWWROOT\MULTITENANT\TEMP\11282023_CC_MOTION_8B2.PDF MOTION
Moved by Council Member ____________________________, seconded by Council Member ___________________________, that the Council direct staff to draft a resolution to amend the fee structure to include administrative citations for violations of Chapter 9.30.

Vote as follows:

Ayes:

Noes:

Absent:

Abstain:

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1 ORDINANCE NO. ____

AN ORDINANCE OF THE CITY OF GLENDALE, CALIFORNIA AMENDING SECTIONS 9.30.010, 9.30.020, 9.30.022, 9.30.025, 9.30.030, 9.30.033, AND 9.30.035, AND ADDING SECTIONS 9.30.040 AND 9.30.045, OF TITLE 9 OF THE GLENDALE MUNICIPAL CODE, 1995, RELATING TO THE RENTAL RIGHTS PROGRAM BE IT ORDAINED BY THE COUNCIL OF THE CITY OF GLENDALE:

SECTION 1. Section 9.30.010 of the Glendale Municipal Code, 1995 is hereby amended to read as follows:

9.30.010 LEGISLATIVE PURPOSE.

The council finds and declares that there is an increasing demand for rental housing in the city of Glendale which has resulted in a critically low vacancy factor. In addition, an increasing number of residential rental housing units have substandard living conditions and reduced services. Tenants who have complained about substandard living conditions and/or a reduction in services have been threatened with eviction, and oftentimes have been evicted. Other tenants are fearful of eviction and, as a result, fail to complain about substandard living conditions. This circumstance is disruptive to a stable living environment and has a detrimental effect on the substantial numbers of renters in the city, particularly senior citizens, those with low or moderate incomes and persons on fixed incomes.

The council further finds and declares that there is a growing shortage of, but increasing demand for, housing in the city of Glendale. Such shortage and increased demand, coupled with increasing inflation, have placed substantial pressure on those residents of Glendale seeking rental housing, especially those tenants who are Qualified Tenants as described herein. This council finds that tenants are entitled to a contractual relationship with a landlord that offers some assurance of stability under the terms of a written lease so as to minimize displacement of tenants into a rental housing market which affords them few and expensive options.

The council further finds and declares that requiring relocation benefits for rent increases over seven (7) percent in a twelve (12) month period will help mitigate the impact to tenants who have to vacate their rental unit when they are unable to afford high rent increases.

The council further finds and declares that in order to protect the health, safety and welfare of the citizens of Glendale and to ensure that all residents of the city have a safe, habitable, well-maintained and stable housing environment, without the fear of reprisal, the city council enacts this chapter, and encourages property owners to provide well-maintained living units and discourage retaliatory evictions. It is vitally important that landlords provide for the care, upkeep and maintenance of residential rental units so that they meet and continue to meet minimum housing standards, particularly for those members of the community on limited or fixed incomes who are least able to protect themselves from retaliation, are least able to find 314 of 345

2 replacement housing and who will accept substandard conditions due to the fear of termination of their tenancy. (Ord. 5922 § 1, 2019; Ord. 5326, 2002) Council acknowledges the growing demand for rental housing in Glendale, a testament to the city's appeal and vibrant community. However, with this popularity comes challenges: a limited number of available rentals, some of which do not meet the desired living standards. In addition, rents in Glendale, and in many parts of Los Angeles County, continue to rise as market pressures, such as increasing real estate costs, lead to a decrease of the affordability and stability of the housing stock. As a result, it is increasingly difficult for tenants to find adequate, safe, and habitable housing at reasonable or affordable rents. As a city committed to progress, it is imperative to address these challenges to maintain our reputation as a thriving community.

Council aims to balance the rental experience by fostering positive landlord-tenant relationships. Every individual, particularly our most vulnerable population including senior citizens and those with low or fixed incomes, deserves a secure, comfortable home without any apprehension.

Recognizing the growing housing shortage and heightened demand coupled with inflation, Council emphasizes stability and aims to minimize disruptions for tenants amidst an increasingly competitive housing market. Offering relocation benefits for significant rent increases intends to support individuals who might struggle with sudden housing cost changes, ensuring continued stability.

It is imperative for landlords to prioritize the care and maintenance of residential units, meeting minimum housing standards. This is especially crucial for community members with limited resources, who are more vulnerable to housing challenges and fear retaliation, making them more likely to accept substandard conditions.

By enacting this chapter, Council is taking initiative to ensure that the City of Glendale remains a robust community focused on safeguarding the health, safety, and welfare of Glendale's residents while providing landlords an ability to receive a fair and reasonable return with respect to the operation of their property. Encouraging property owners to uphold high- quality living spaces while discouraging retaliatory actions against tenants remains paramount.

Upholding minimum housing standards fosters a community where everyone, irrespective of resources, feels secure and valued in their homes.

This initiative reaffirms Councils commitment to ensuring a safe, habitable, and stable housing environment for all residents. Council aim is to cultivate a thriving community where every individual feels valued, secure, and empowered to lead fulfilling lives. This Chapter shall be called the Rental Rights Program.

SECTION 2. Section 9.30.020 of the Glendale Municipal Code, 1995 is hereby amended to read as follows:

9.30.020 DEFINITIONS.
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3 Unless the context otherwise requires, the terms defined in this chapter shall have the following meanings and govern the construction of this chapter. “Base rent” means the rental amount, including any amount paid to the landlord for parking, storage, utilities, water, garbage or any other fee or charge associated with a residential property required to be paid by the tenant to the landlord on September 18, 2018, plus any lawful rent increases that were authorized by Ordinance No. 5919, entitled “An Ordinance of the City Council of the City of Glendale, California, Establishing a Temporary Moratorium on Certain Residential Rent increases in the City of Glendale.” A tenancy which began after September 18, 2018, base rent shall be the amount of the initial monthly rent charged for that rental unit, plus any rent increase authorized by Ordinance No. 5919. On or after October 1, 2023, base rent means, for any tenancy commencing after that date, the rental amount, including any amount paid to the landlord for reoccurring charges or other fees regardless of the frequency of payment for such items as parking and storage, excluding any usage charges, such as charges for the service or applicable part of the service that are calculated by multiplying the volume of units that the Tenant used or incurred in a period, such as charges for utilities. “Eviction” means any action taken by the landlord to remove a tenant involuntarily from a rental unit and terminate the tenancy, whether pursuant to a notice to quit, or by judicial proceedings, or otherwise.
“Landlord” means any person, partnership, corporation, family trust or other business entity offering for rent or lease any residential property in this city. With respect to any tenancy, “landlord” shall also be deemed to mean any person, partnership, corporation, family trust, or other business entity that is a predecessor in interest or successor in interest to that tenancy, as applicable.
“Lease year” means the year during which the one (1) year lease is in effect. “Non-relocation rent increase” means a rent increase of seven (7) percent or less than the rent that was in place at any time during the twelve (12) month period preceding the effective date of the rent increase.
“Qualified Tenant” means:
a. Any Tenant in the Rental Unit has continuously resided in the Rental Unit for at least 10 years, and a member of Tenant’s household is either: (i) 62 years of age or older; or (ii) disabled as defined in Title 42 United States Code Section 423 or handicapped as defined in Section 50072 of the California Health and Safety Code; or b. Any Tenant in the Rental Unit is a low-income tenant (low-income tenant means a household whose income does not exceed the qualifying limits for lower income families as established and amended from time to time pursuant to Section 8 of the United States Housing Act of 1937, or as otherwise defined in California Health and Safety Code Section 50079.5).
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4 c. The Rental Unit is the primary residence of a school-aged (grades Pre-K-12) child enrolled in a school located in the public school district to which the Rental Unit is assigned, and the Notice of Termination requires that the Rental Unit be vacated during the current school term.
“Rent” means a fixed periodic compensation paid by a tenant at fixed intervals to a landlord for the possession and use of residential property, including any amount paid to the landlord for parking, storage, utilities, water, garbage, or any other fee or charge associated with the tenancy. “Rent” includes excludes costs associated with a ratio utility billing system which allocates the property’s actual utility bill to the tenant based on an occupant factor, square footage factor or any other similar factors.
“Rental complex” means one (1) or more buildings used in whole or in part for residential purposes, located on a single lot, contiguous lots, or lots separated only by a street or alley.
“Rent increase” means any upward adjustment of the rent. “Rental unit” means a dwelling unit available for rent in the city of Glendale together with the land and appurtenant buildings thereto and all housing services, privileges and facilities provided in connection with the use or occupancy thereof, which unit is located in the structure or complex containing a multiple dwelling, boarding house or lodging house. Rental unit shall include units that do not have the required Certificate of Occupancy, even when they do not meet the legal definition of a dwelling unit under the Glendale Municipal Code.

The term “rental unit” shall not include the following:
(1) Rooms or accommodations in hotels (as defined in Section 4.32.020); (2) Boarding houses or lodging houses which are rented to transient guests for a period of less than thirty (30) consecutive days;
(3) Housing accommodations in a hospital, convent, monastery, church, religious facility, extended care facility, asylum, nonprofit home for the aged; (4) Dormitories owned and operated by an institution of higher education, or a high school or elementary school;
(5) Rental units located on a parcel containing two (2) or fewer dwelling units, where the landlord occupied one of the units as the landlord’s principal place of residence at the beginning of the tenancy, so long as the landlord continues in occupancy;
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5 (6) Rental units within a common interest development, except when the rental unit’s landlord owns fifty (50) percent or more of the units in the common interest development;
(7) Rental units owned or operated by any government agency or whose rent is subsidized by any government agency, including, but not limited to, subsidies under the federal government’s Housing Choice Voucher Program (Section 8);
(8) Rental units that require intake, case management or counseling as part of the occupation, and an occupancy agreement; or rental units subject to a covenant or agreement, such as a density bonus housing agreement, inclusionary housing agreement or an affordable housing agreement, with a government agency, including the city, the housing authority, the state of California, or the federal government, restricting the rental rate that may be charged for that unit.
“Tenant” means a person entitled by a written or oral agreement to occupy a rental unit to the exclusion of others, and actually occupy said rental unit. (Ord. 5922 § 2, 2019; Ord. 5910 § 1, 2018; Ord. 5340 § 1, 2003; Ord. 5326, 2002)
SECTION 3. Section 9.30.022 of the Glendale Municipal Code, 1995 is hereby amended to read as follows:

9.30.022 RENT INCREASES AS OF THE EFFECTIVE DATE OF THE ORDINANCE CODIFIED IN THIS CHAPTER MAJOR REHAB RETROACTIVE DATE.

As of the effective date of the ordinance enacting this chapter, no landlord of a rental complex of five (5) or more units on a parcel may request, impose, charge or receive monthly rent for any rental unit from an existing tenant in an amount that exceeds the base rent, without providing the tenant of the rental unit a new rent increase notice and an offer of a one (1) year lease that meet the requirements of this chapter. Notwithstanding the foregoing, if the ordinance enacting this chapter becomes effective after March 1, 2019, this section shall not prohibit a landlord from imposing, charging or receiving monthly rent in its entirety that is due and owing on March 1, 2019, but it shall apply to subsequent monthly rents. As of the effective date of the ordinance enacting this chapter, no landlord of a rental complex of three (3) or more units on a parcel may request, impose, charge or receive monthly rent for any rental unit from an existing tenant in amount that exceeds the base rent, without providing the tenant of the rental unit a new rent increase notice and the notice of relocation eligibility pursuant to this chapter. (Ord. 5922 § 3, 2019)
Requirements relating to 9.30.030 G and all other provisions relating to substantial remodel, shall apply retroactively to October 1, 2023.
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6 SECTION 4. Section 9.30.025 of the Glendale Municipal Code, 1995 is hereby amended to read as follows:

9.30.025 REQUIREMENT OF OFFERING ONE-YEAR WRITTEN LEASES.

A. Offer.

1. A landlord shall offer in writing a lease with a minimum term of one (1) year to:
a. Any prospective tenant.
b. Any current tenant at the first time the landlord serves a notice of rent increase following the effective date of the ordinance enacting this chapter, unless the landlord has notified the tenant that the tenant is in default under the month-to-month tenancy and offering a lease to the tenant may waive any claims the landlord has regarding the default.

2. Such offer must be made in writing and must include the monthly rate of rent to be charged for occupancy for the duration of the lease. Signing of a lease which has a minimum term of one (1) year shall be considered an offer in writing.

B. Acceptance. If the tenant or prospective tenant accepts the offer of a written lease which has a minimum term of one (1) year, this acceptance must be in writing. Signing a lease which has a minimum term of one (1) year will be considered an acceptance.

C. Rejection. If the tenant rejects the offer of a written lease or does not accept the landlord’s offer within fourteen (14) days of service of the written offer, then the offer of the written lease shall be deemed rejected. If the tenant or prospective tenant rejects the offer for a written lease which has a minimum term of one (1) year, then the landlord and tenant or prospective tenant may enter into an agreement, oral or written, that provides for a rental term of less than one (1) year.

D. Relocation Eligibility. If a lease offer includes a rent increase that exceeds a non-- relocation rent increase (subject to banking of deferred rent increases set forth in Section 9.30.033(B)), the tenant may elect to vacate the rental unit and exercise relocation assistance pursuant to Sections 9.30.033 and 9.30.035(B). The landlord’s written lease offer must provide notice of tenant’s potential eligibility for relocation benefits.

E. Rent. If the landlord and tenant enter into a written lease which has a minimum term of one (1) year, such lease must set forth the amount of the rent, which may not be modified during the lease year.
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7 F. Renewal of Lease. Not later than ninety (90) sixty (60) days prior to the expiration of the lease and every lease year thereafter that a written lease is in effect pursuant to this section, the landlord shall notify those tenants identified in the lease of such expiration and offer in good faith in writing to the tenants a written lease or lease renewal with a minimum term of one (1) year, provided there is no just cause for eviction pursuant to Section 9.30.030 of this chapter. Such offer must be made in writing and must include the proposed monthly rate of rent for occupancy of the rental unit, which may not be modified during the lease year.

If the lease renewal offer includes a rent increase that exceeds a non-relocation rent increase (subject to banking of deferred rent increases set forth in Section 9.30.033(B)), the tenant may elect to vacate the rental unit at the end of the term of the existing lease year and exercise relocation assistance pursuant to Sections 9.30.033 and 9.30.035(B). The landlord’s renewal offer must provide notice of tenant’s potential eligibility for relocation benefits.

Within sixty (60) thirty (30) days of receipt of such written offer, the tenant shall either notify the landlord in writing of his or her acceptance of the offer of a written lease, as set forth herein or reject the offer.

Notwithstanding the notification provision of Section 9.30.033(B), the tenant in receipt of a written lease offer shall have up to sixty (60) thirty (30) days after receipt of the written renewal offer to notify the landlord of his or her intent to vacate the rental unit at the end of the lease year and exercise relocation rights pursuant to Sections 9.30.033 and 9.30.035(B). Failure to accept the offer in writing shall be deemed a rejection. If the tenant rejects the offer of a written lease which has a minimum term of one (1) year, the landlord and tenant may then enter into an agreement, oral or written, that provides for a rental term of less than one (1) year. Failure to offer such a renewal of the lease shall render future rent increases null and void, until a landlord presents a new offer of a written lease with a minimum term of one (1) year, provided that the rental rate(s) set forth in such lease offer shall not increase for a period of ninety (90) days after the effective date of the lease.

G. Future Offers. As of the effective date of the ordinance enacting this section, the requirement to offer a future written lease renewal shall be in effect for one full year after the anniversary of the rent increase date. After such time, Aany time a tenant rejects an offer of a written lease or written lease renewal with a minimum term of one (1) year, the landlord shall not be required to subsequently offer a one (1) year lease, unless and until the Tenant requests a lease offer, in which case, the parties may negotiate the terms of a new lease, which shall be substantially similar to the terms of month-to-month offer. under the following circumstance:
upon the first date the landlord notices a rent increase after the first year anniversary of the tenant’s rejection of the prior lease or lease renewal offer.

H. Good Faith. This chapter requires the exercise of good faith, which shall mean honestly and without fraud, collusion or deceit. It shall further mean that the written lease is not being utilized as a method of circumventing any of the provisions of this chapter. An example of good faith is when the landlord offers in writing a lease which has a minimum term of one (1) 320 of 345

8 year, that lease is substantially similar to the written rental agreement for a period of less than one (1) year.

I. Applicability. This section shall not apply to:

1. A rental unit occupied by a tenant who subleases that unit to another tenant for less than one (1) year; or

2. A rental unit where tenancy is an express condition of, or consideration for, employment under a written rental agreement or contract or a unit leased to a corporation; or

3. Rental units in a rental complex of four (4) units or less on a parcel. (Ord. 5922 § 4, 2019)
SECTION 5. Section 9.30.030 of the Glendale Municipal Code, 1995 is hereby amended to read as follows:

9.30.030 EVICTIONS.

Notwithstanding California Civil Code Section 1946, a landlord may bring an action to recover possession of a rental unit as defined herein only upon one (1) of the following grounds:

A. The tenant has failed to pay the rent to which the landlord is entitled.

B. The tenant has violated a lawful obligation or covenant of the tenancy and has failed to cure such violation after having received written notice thereof from the landlord, other than a violation based on:

1. The obligation to surrender possession upon proper notice; or

2. The obligation to limit occupancy when the additional tenant who joins the occupants is a dependent child who joins the existing tenancy of a tenant of record or the sole additional adult tenant. The landlord has the right to approve or disapprove the prospective additional tenant, who is not a minor dependent child, provided that the approval is not unreasonably withheld.

C. The tenant is permitting to exist a nuisance in, or is causing damage to, the rental unit, or the appurtenances thereof, or to the common areas of the rental complex, or creating an unreasonable interference with the comfort, safety or enjoyment of any other residents of the rental complex within a one thousand (1,000) foot radius extended from the boundary line of the rental complex.

The term “nuisance” as used herein includes, but is not limited to, any gang-related crime, any documented activity commonly associated with illegal drug dealing, 321 of 345

9 including complaints of noise, steady traffic day and night to a particular unit, barricaded units, sighting of weapons, drug loitering as defined in California Health and Safety Code Section 11532, or other drug related circumstances brought to the attention of the landlord by other tenants, persons within the community, law enforcement agencies or prosecutorial agencies. For purposes of this subdivision, gang-related crime is any crime in which the perpetrator is a known member of a gang, or any crime motivated by gang membership in which the victim or intended victim of the crime is a known member of a gang.

The term “nuisance” as used herein includes anything which is injurious to health, is an obstruction to the free use of property, so as to interfere with the comfortable enjoyment of life or property, unlawfully obstructs the free passage or use, in the customary manner of any common area or otherwise, or creates such a continuous and serious nuisance, in terms of noise or aggressive behavior or similar activity, that the neighboring tenants are seriously affected, although the extent of the annoyance or damage inflicted upon individuals may be unequal.

D. The tenant is using, or permitting a rental unit, the common areas of the rental unit or rental complex containing the rental unit, or an area within a one thousand (1,000) foot radius from the boundary line of the rental complex, to be used for any illegal purpose.

The term “illegal purpose” as used herein, includes, but is not limited to violations of the provisions of Divisions 10 through 10.7 of the California Health and Safety Code.

E. A person in possession of the rental unit at the end of a lease term is a subtenant not approved by the landlord.

F. The tenant has refused the landlord reasonable access to the unit for the purposes of making repairs or improvements, or for any reasonable purpose as permitted or required by the lease or by law, or for the purpose of showing the rental unit to any prospective purchaser or mortgagee.

G. The landlord seeks in good faith to recover possession so as to:

1. Demolish the rental unit; or

2. Perform work on Substantially remodel the building or buildings housing the rental unit or units; and:
a. Such work costs not less than the product of eight (8) times the greater of the amount of the monthly rent or the fair market rent as established by the U.S. Department of Housing and Urban Development for a rental unit of similar size in Los Angeles County amount of the monthly rent 322 of 345

10 times the number of rental units upon which such work is performed.

For purposes of this section, the monthly rent shall be the average of the preceding twelve (12) month period; and
b. The work necessitates the eviction of the tenant because such work will render the rentable unit uninhabitable for a period of not less than thirty (30) ninety (90) calendar days, except that if the landlord seeks to recover possession for the purposes of converting the rental unit into a condominium, cooperative or community apartment, the landlord must comply with the notice requirements of Government Code Section 66427.1.
c. For purposes of this section, “substantially remodel” means the replacement or substantial modification of any structural, electrical, plumbing, or mechanical system that requires a permit from a governmental agency, or the abatement of hazardous materials, including lead-based paint, mold, or asbestos, in accordance with applicable federal, state, and local laws, that cannot be reasonably accomplished in a safe manner with the tenant in place and that requires the tenant to vacate the residential real property for at least 90 days.

Cosmetic improvements alone, including flooring, countertops replacement, painting, decorating, and minor repairs, or other work that can be performed safely without having the residential real property vacated, do not qualify as substantial rehabilitation.

H. The landlord seeks in good faith to recover possession of the rental unit for use and occupancy by:

1. A resident manager, provided that no alternative vacant unit is available for occupancy by a resident manager; except that where a building has an existing resident manager, the owner landlord may only evict the existing resident manager in order to replace him or her with a new manager.

2. The landlord or the landlord’s spouse, grandparents, brother, sister, father-in- law, mother-in-law, son-in-law, daughter-in-law, children, or parents provided the landlord is a natural person. However, a landlord may use this ground to recover possession for use and occupancy by the landlord, landlord’s spouse, child, parent, in-laws or grandparents only once for that person in each rental complex of the landlord.

3. Tenants that require an occupancy agreement and intake, case management or counseling as part of the tenancy.

4. Residency Requirements for Replacement Occupant. The landlord must in good faith intend that the landlord, eligible relative, or a resident manager 323 of 345

11 will occupy the rental unit within two months after the existing tenant vacates the rental unit, and that the landlord, eligible relative, or a resident manager will occupy the rental unit as a primary residence for a period of no less than one full year. Failure of the landlord, eligible relative, or a resident manager to occupy the rental unit within two months after the existing tenant vacates the unit, or failure of the landlord, eligible relative, or a resident manager to occupy the rental unit as a primary residence for a minimum period of one full year, may be evidence that the landlord acted in bad faith in recovering possession of a rental unit. It will not be evidence of bad faith if a landlord recovers possession of a rental unit for use and occupancy by a resident manager, and during the next year replaces the resident manager with a different resident manager. Except that, a landlord may not utilize this ground for evicting a qualified tenant, unless no other comparable unit is available.

5. Number of units applicable. A landlord may use this ground to recover possession for use and occupancy by the landlord, eligible relative, or a resident manager only once for that person in any rental complex of the landlord.

6. Enforcement. In addition to all other penalties authorized by law, the following penalties apply for violations of the provisions of this Section:
(a) If a landlord acts in bad faith in recovering possession of a rental unit pursuant to this Section, the landlord shall be liable to any tenant who was displaced from the property for three times the amount of actual damages, exemplary damages, equitable relief, and attorneys' fees. (b) Nothing in this paragraph precludes a tenant from pursuing any other remedy available under the law.

I. The landlord seeks in good faith to recover possession in order to remove the rental unit permanently from rental housing use pursuant to state law.

J. The landlord seeks in good faith to recover possession of the rental unit in order to comply with a government agency’s order to vacate, or any other order that necessitates the vacating of the building, housing or rental unit as a result of a violation of this code or the Glendale building and safety code, or any other provision of law.

K. The landlord seeks in good faith to recover possession of the rental unit in order to comply with a contractual agreement relating to the qualifications of tenancy with a governmental entity, where the tenant is no longer qualified. 324 of 345

12 L. The tenant has continued to smoke, as defined in Section 8.52.030 of this code, in any one (1) or more of the following places, after the landlord’s verbal or written warning to stop smoking:

1. In a rental unit that the landlord had designated as a non-smoking unit; or

2. In a common area, as defined in Section 8.52.030 of this code, where smoking is prohibited under Section 8.52.080 of this code. (Ord. 5628 § 25, 2008; Ord. 5383, 2004; Ord. 5340 § 2, 2003; Ord. 5326, 2002) SECTION 6. Section 9.30.033 of the Glendale Municipal Code, 1995 is hereby amended to read as follows:

9.30.033 RENT BASED TERMINATION.

A. Requirement. If a landlord issues a notice for a rent increase that will increase the rent by an amount that is greater than a non-relocation rent increase, then the tenant may elect to vacate the rental unit, and, in the case of such election, the landlord shall:
(1) pay the tenant relocation assistance in accordance with Section 9.30.035; and (2) at the tenant’s request, the landlord shall waive the statutory requirement of tenant’s notice to terminate the tenancy. Except as set forth in Section 9.30.025(F), the tenant shall exercise election of his or her right to vacate the rental unit and receive relocation assistance pursuant to this section and Section 9.30.035 within fourteen (14) days of service of the rent increase notice. Nothing herein shall prohibit the landlord from rescinding a rent increase that exceeds a non-relocation rent increase prior to the tenant’s election to vacate and receive relocation assistance, or prohibit the parties from subsequently agreeing on a rent increase amount at or below a non- relocation rent increase.

B. Banking. Notwithstanding subsection A, to the extent the landlord has not increased rent up to the amount of the non-relocation rent increase, measured as a percentage and measured at the time of the most recent rent increase, a landlord shall have the ability to apply any deferred non-relocation rent increase to future rent increases; provided, however:
(1) if the landlord increases the rent at any time in an amount that is greater than fifteen (15) percent than the rent that was in place at any time during the twelve (12) month period preceding the effective date of the noticed rent increase, then the tenant may elect to vacate the rental unit and receive relocation assistance and waived noticing rights pursuant to subsection A and Section 9.30.035;
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13 (2) the landlord shall not be permitted to accumulate more than an amount equal to the preceding three (3) years of deferred non-relocation rent increases.

Banking of non-relocation rent increases as set forth in this subsection shall be calculated on a simple basis. For example, a deferred non-relocation rent increase from one (1) year of three (3) percent plus a deferred non-relocation rent increase from a subsequent year of three point five (3.5) percent is an allowable combined increase of six point five (6.5) percent, not six point six (6.6) percent. The maximum amount of banked or deferred non-relocation rent increases shall be twenty-one (21) percent. Calculation of banking authorized pursuant to this subsection shall commence upon the first rent increase implemented by a landlord after the effective date of the ordinance enacting this chapter, and determined by calculating the amount of any deferred non- relocation rent increase, if any, at that time. By way of example and not limitation, if, after the effective date of the ordinance enacting this chapter, the landlord is permitted to increase the rent by five (5) percent on April 1, 2019 to remain under the non-relocation rent increase amount, but only increases it by three (3) percent, the landlord may apply that deferred non-relocation rent increase to a future rent increase, provided that if a future rent increase raises the rent greater than fifteen (15) percent more than the rent that was in place at any time during the twelve (12) month period preceding the effective date of the future rent increase, the tenant may elect to vacate the rental unit and receive relocation assistance in accordance with subsection A and Section 9.30.035.

The provisions of this section shall be deemed to be covenants running with the land and shall be binding upon and shall inure to the benefit of landlord and tenant and their respective successors and assigns and all subsequent landlords and tenants respectively hereunder.

C. This section shall not apply, and a relocation fee shall not be required to be paid pursuant to Section 9.30.035, to any rental unit that received a certificate of occupancy after February 1, 1995. (Ord. 5922 § 7, 2019)
SECTION 6. Section 9.30.035 of the Glendale Municipal Code, 1995 is hereby amended to read as follows:

9.30.035 REQUIRED PAYMENT OF RELOCATION FEE.

A. If the termination of tenancy is based on the grounds set forth in subsection G, H, I or J of Section 9.30.030, then the landlord shall pay a relocation fee in the amount of the product of two (2) three (3) times the greater of the amount of the current rent or the fair market rent as established by the U.S. Department of Housing and Urban Development for a rental unit of similar size of that being vacated in Los Angeles County during the year the unit is vacated, plus one two thousand dollars ($12,000.00), which amount shall be reviewed periodically not to exceed three years by the City Council and adjusted as necessary.

B. If the termination of tenancy is caused by the tenant’s election to vacate the unit in accordance with Section 9.30.033 when the landlord has imposed a rent increase that exceeds a non-relocation rent increase, the landlord shall pay a relocation fee equal to as follows:
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14 1. For rental units located on a parcel containing three (3) or four (4) dwelling units, the product of three (3) times the amount of the actual rent;

2. For rental units located on a parcel containing five (5) or greater dwelling units:
a. If the tenant has occupied the unit for three (3) years or less, the product of three (3) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord, or: which multiplier shall be reviewed periodically not to exceed three years by the City Council and adjusted as necessary.
b. When the overall household income is equal to or less than the Area Median Income (AMI) for Los Angeles County as determined by the United States Department of Housing and Urban Development, plus thirty (30) percent of the AMI amount (i.e., one hundred thirty (130) percent of AMI or less), then:
i. If the tenant has occupied the unit for more than three (3) years but not more than four (4) years, the product of four (4) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord,
ii. If the tenant has occupied the unit for more than four (4) years but not more than five (5) years, the product of five (5) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord, or
iii. If the tenant has occupied the unit for more than five (5) years, the product of six (6) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord.

C. The relocation fee shall be paid to the tenant or tenants as follows:

1. The entire relocation fee shall be paid to a tenant who is the only tenant in a rental unit; or

2. If a rental unit is occupied by two (2) or more tenants, then each tenant of the unit shall be paid a pro-rata share of the relocation fee.

3. In the event of a Qualified Tenant, all relocation values shall be doubled.

D. Landlord may deduct from the relocation fee payable any and all past due rent owed by tenant during the twelve (12) months prior to termination of tenancy and may deduct from the relocation fee any amounts paid by the landlord for any extraordinary wear and tear or damage cause by the tenant, cleaning, or other purposes served by a security deposit as defined by the rental agreement, to the extent the security deposit is insufficient to provide the amounts due for such costs. After taking into account any adjustments in the amount of the relocation assistance provided herein, the landlord shall pay the relocation fee as follows:
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15 1. If the relocation fee is being paid pursuant to subsection A of this section, then the landlord shall pay one-half (1/2) of the relocation assistance no later than five (5) business days following service of the notice to a tenant of the termination and one-half (1/2) of the relocation assistance no later than five (5) business days after the tenant has vacated the rental unit.

2. If the relocation assistance is being paid pursuant to subsection B of this section, then the landlord shall pay one-half (1/2) of the relocation fee no later than five (5) business days following receipt of written notice that the tenant intends to vacate the rental unit and one-half (1/2) of the relocation fee no later than five (5) business days after the tenant has vacated the rental unit. If the tenant ultimately fails to vacate the rental unit, the tenant shall reimburse relocation fee to the landlord, unless the parties agree otherwise.

E. Subsection A of this section shall not apply in any of the following circumstances:

1. The tenant received written notice, prior to entering into a written or oral tenancy agreement, that an application to subdivide the property for condominium, stock cooperative or community apartment purposes was on file with the city or had already been approved, whichever the case may be, and that the existing building would be demolished or relocated in connection with the proposed new subdivision, and the termination of tenancy is based on the grounds set forth in subsection G or I of Section 9.30.030.

2. The tenant received written notice, prior to entering into a written or oral agreement to become a tenant, that an application to convert the building to a condominium, stock cooperative or community apartment project was on file with the city or had already been approved, whichever the case may be, and the termination of tenancy is based on the grounds set forth in subsection G or I of Section 9.30.030.

3. The landlord seeks in good faith to recover possession of the rental unit for use and occupancy by a resident manager, provided that the resident manager is replacing the existing resident manager in the same unit. For the purposes of this exception, a resident manager shall not include the landlord, or the landlord’s spouse, children or parents.

4. The landlord seeks in good faith to recover possession of the rental unit in order to comply with a governmental agency’s order to vacate the building housing the rental unit due to hazardous conditions caused by a natural disaster or act of God.
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16 5. The tenant receives, as part of the eviction, relocation assistance from another government agency, and such amount is equal to or greater than the amount provided for by Section 9.30.035.

F. Subsection B of this section shall not apply, and a relocation fee shall not be required to be paid, as to any rental unit that received a certificate of occupancy after February 1, 1995.

G. The requirement to pay relocation assistance is applicable to all rental units, regardless of whether the rental unit was created or established in violation of any provision of law.

H. Nothing in this subsection relieves the landlord from the obligation to provide relocation assistance pursuant to any other provision of local, state or federal law. If a tenant is entitled to monetary relocation benefits pursuant to any other provision, of local, state or federal law, then such monetary benefits shall operate as a credit against monetary benefits required to be paid to the tenant under this subsection.

I. Where applicable, written notice of tenant’s entitlement to relocation assistance shall be provided by the landlord at the same time that the landlord provides notice of termination of tenancy from a rental unit. Where a landlord issues a notice of a proposed rent increase that will exceed the non-relocation rent increase, including as part of a written lease offer or written lease renewal offer required pursuant to Section 9.30.025, the landlord shall provide a written notice of tenant’s potential entitlement to relocation assistance at the same time that the landlord provides notice of a rent increase and, if applicable, written lease offer or lease renewal offer.

J. Text of Notice. The notice of potential eligibility to relocation assistance shall state:
“NOTICE: Under Title 9, Chapter 30 of the Glendale Municipal Code, a landlord must provide qualifying tenants this notice of the tenant’s eligibility for relocation assistance at the same time the landlord provides a notice of termination of tenancy or when a landlord provides a notice of a rent increase that will increase the rent to an amount more than seven percent (7%) during a twelve (12) month period and the tenant elects to not remain in the residential unit. Under Section 9.30.033(B), landlords are permitted to bank deferred rent increases, so a rent increase may be more than seven percent (7%) during a twelve (12) month period, but not more than fifteen percent (15%) over a twelve (12) month period, depending on the amount of prior deferred rent increases, before triggering relocation benefits. Unless part of a written lease renewal offer, tenant shall have fourteen (14) days to elect to vacate the unit and exercise relocation benefits pursuant to Sections 9.30.033 and 9.30.035. Qualifying tenants are entitled to relocation assistance as follows:

1. For rental units located on a parcel containing three (3) or four (4) dwelling units, the product of three (3) times the amount of the actual rent; 329 of 345

17 2. For rental units located on a parcel containing five (5) or greater dwelling units:
a. If the tenant has occupied the unit for three (3) years or less, the product of three (3) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord; or:. A qualified tenant as defined in Section 9.30.020 is entitled to double the relocation value.
b. When the overall household income is equal to or less than the Area Median Income (AMI) for Los Angeles County as determined by the United States Department of Housing and Urban Development, plus 30% of the AMI amount (i.e., 130% of AMI or less), then:
i. If the tenant has occupied the unit for more than three (3) years but not more than four (4) years, the product of four (4) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord;
ii. If the tenant has occupied the unit for more than four (4) years but not more than five (5) years, the product of five (5) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord; or
iii. If the tenant has occupied the unit for more than five (5) years, the product of six (6) times the amount of the rent after the rent increase set forth in the rent increase notice by the landlord.”.

Under Civil Code Section 1942.5 and Glendale Municipal Code Section 9.30.060, it is illegal for a landlord to retaliate against a tenant for lawfully and peaceably exercising his or her legal rights. (Ord. 5922 § 8, 2019; Ord. 5383, 2004; Ord. 5340 § 4, 2003) SECTION 7. Section 9.30.040 of the Glendale Municipal Code, 1995 is hereby added to read as follows:

9.30.040 INTENTIONAL DISREPAIR/DAMAGE TO RENTAL UNIT/COMPLEX In addition to the protections provided in California Civil Code section 1941.1 relating to the implied warranty of habitability and the requirements imposed by California Civil Code section 1941.2 relating to tenants’ affirmative obligations, any intentional allowance on the part of the landlord for a rental unit to fall into disrepair, a landlord will offer temporary relocation as follows:

1. If the activities will make the rental unit an untenantable dwelling, as defined in California Civil Code section 1941.1, or will expose the tenant at any time to toxic or hazardous materials including, but not limited to, lead-based paint and asbestos, the landlord shall provide tenant with the following temporary relocation benefits during the temporary displacement period:
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18 (a) Relocation to a motel or hotel accommodation which is safe, sanitary, comparable to the tenant's sleeping arrangement, located in the City of Glendale, or if suitable accommodation is not available within the City of Glendale, then within two miles of the tenant's rental unit, and contains standard amenities such as a television; (b) Reasonable compensation for meals, if the temporary accommodation lacks cooking facilities;
(c) Reasonable compensation for laundry, if tenant's rental unit included laundry facilities inside the rental unit and the temporary accommodation does not include laundry facilities inside the unit;
(d) Reasonable accommodation for pets that were permitted in tenant's rental unit under the terms of the rental agreement or by law if the temporary accommodation does not accept pets;
(e) Any costs related to relocating the tenant to temporary housing accommodations, regardless of whether those costs exceed rent paid by the tenant for tenant's rental unit; and
(f) Any costs related to returning tenant to his/her rental unit, if applicable.

Glendale City CouncilNovember 28, 2023

Glendale City Council
November 28, 2023