Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
80 Overhead Lines 563 -$ NA 81 Underground Lines 564 -$ NA 82 Miscellaneous 566 -$ NA 83 Rents 567 -$ NA
84 Subtotal Transmission Operation -$
85 86 Transmission Maintenance
87 Supervision & Engineering 568 -$ NA 88 Structures 569 -$ NA 89 Station Equipment 570 -$ NA 90 Overhead Lines 571 -$ NA 91 Underground Lines 572 -$ NA 92 Miscellaneous 573 -$ NA 93 Subtotal Transmission Maintenance -$
94 95 Wheeling
96 Transmission Cost Fixed 565 19,914,764$ Demand 97 Transmission Cost Variable 565 42,940,708$ Energy 98 Subtotal Wheeling 62,855,472$
99 100 Total Transmission O&M 62,855,472$
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580 -$ NA 105 Load Dispatch 581 -$ NA 106 Station Equipment 582 -$ NA 107 Overhead Lines 583 -$ NA 108 Underground Lines 584 -$ NA 109 Street Lighting & Signal Expenses 585 -$ NA 110 Metering 586 -$ NA 111 Customer Installations 587 -$ NA 112 Miscellaneous 588 -$ NA 113 Rents 589 -$ NA
114 Subtotal Distribution Operations -$
115
116 Distribution Maintenance
117 Supervision 590 -$ NA 118 Structures 591 -$ NA 119 Station Equipment 592 -$ NA 120 Overhead Lines 593 -$ NA 121 Underground Lines 594 -$ NA 122 Transformers 595 -$ NA 123 Street Lighting & Signals 596 -$ NA 124 Metering 597 -$ NA 125 Miscellaneous 598 -$ NA 126 Subtotal Distribution Maintenance -$
127
128 Total Distribution O&M -$
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901 -$ NA 133 Meter Reading 902 -$ NA 134 Customer Records and Collection Expenses 903 -$ NA 135 Reserved NA -$ NA 136 Uncollectible Accounts 904 -$ NA 137 Miscellaneous 905 -$ NA 138 Subtotal Customer Accounting Expense -$
139
140 Other Customer Costs
141 Supervision 907 -$ NA 142 Customer Assistance 908 -$ NA 143 Advertisement 909 -$ NA 144 Miscellaneous 910 -$ NA 145 Subotal Other Customer Costs -$
146
147 Sales Expense
148 Sales Expense - Supervision 911 -$ NA 149 Demonstrations & Selling 912 -$ NA 150 Advertising Expenses 913 -$ NA 151 Miscellaneous Sales Expense 916 -$ NA 152 Subtotal Sales Expense -$
153
154 Total Customer O&M -$
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920 -$ Rev. Req.
Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
158 Office Supplies & Expense 921 -$ Rev. Req. 159 Interdepartmental Charges 922 -$ Rev. Req. 160 Outside Services 923 -$ Rev. Req. 161 Property Insurance 924 -$ NA 162 Injuries and Damages 925 -$ NA 163 Employee Pensions and Benefits 926 -$ Rev. Req. 164 Franchise Requirements 927 -$ NA 165 Compliance & Consultants (Regulatory Commission Expense)928 -$ Rev. Req. 166 General Advertising Expense 930 -$ Rev. Req. 167 Rents 931 179,809$ Rev. Req.
168 Miscellaneous General Expenses 933 -$ Rev. Req. 169 Maintenance of General Plant 932 -$ Rev. Req. 170 Duplicate Charges - Credit 929 -$ NA 171 Subtotal Administrative & General Expense 179,809$
172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701 -$ NA 175 Expenses Transferred from Electric 702 -$ NA 176 IDI Utility Charges 703 -$ NA 177 Removal Expenses 704 -$ NA 178 Taxes 707 -$ NA
179 Stores Expenses 781 -$ NA 180 Transportation Expenses 782 -$ Rev. Req. 181 Tool and Shop Expenses 783 -$ Rev. Req. 182 Insurance 788 -$ Rev. Req. 183 Non-Operating Expenses 790 -$ NA 184 Subtotal Miscellaneous and Clearing Accounts -$
185
186 Total O&M Expense 63,035,281$
187
188 Total O&M Expense less Purchased Power 63,035,281$
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation -$ NA 193 Transmission 3,107,916$ Demand
194 Distribution -$ NA 195 Customer -$ NA
196 New Debt -$ Demand 197 Total Debt Service 3,107,916$
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer 5,439,183$ Rev. Req. 201 Other -$ NA
202 Other -$ NA
203 Other -$ NA
204 Subtotal Taxes and Transfer to General Fund 5,439,183$ 205
206 Capital Paid from Current Earnings
207 Production -$ NA 208 Transmission -$ Rev. Req. 209 Distribution -$ NA 210 Customer -$ NA
211 Street Lighting Capital -$ NA 212 NA -$ NA
213 Sutotal Capital Paid from Current Earnings -$
214
215 Reserves - Additional Cash Requirements 661,838$ Demand 216
217 Total Additional Expenses & Deductions 9,208,938$
218
219 Subtotal Revenue Requirement 72,244,219$
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles -$ NA 224 Diversion 344400 -$ NA 225 Service Connect Charges - Electric 344410 -$ NA 226 Misc Service Revenues - Electric 344491 -$ NA 227 Misc Operating Revenues - Electric 344492 1,028$ Demand 228 Corona Fees- Rev 344493 -$ NA Cap and Trade Auction 344511 -$ Rev. Req. 230 REC Sale 344523 -$ NA 231 RA Capacity Sale 344522 192,361$ Demand 232 Low Carbon Fuel Standard Credits 344514 212,886$ Energy 233 Non Energy Receipts ABC Admin OH 344513 5,565$ Demand 234 Subtotal Other Operating Revenue 411,840$
235
236 Other Non-Operating Revenues (Expenses):
Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
237 Gain (Loss) on retirement of utility plant -$ NA 238 Interest Income -$ Rev. Req. 239 Corona Fees - Rev 344493 -$ NA 240 Misc. Settlement Reimbursement 344494 -$ NA 241 Late Payment Penalties 353400 -$ NA 242 Land and Building Rental 373100 310,237$ Demand 243 Other Property Rental 373120 7,941$ Demand 244 Pole Attachments 373125 -$ NA 245 Substation Operation & Maintenance 373126 -$ NA 246 Substation Leasing 373127 -$ NA 247 Communication Services 373128 -$ NA 248 CIS User Fee 373132 -$ NA 249 Refunds and Reimbursements 374000 -$ NA 250 Miscellaneous Receipts 374200 44,206$ Demand 251 Cash Over/Shortage 374207 -$ Demand 252 Asset Forfeiture Revenue 374500 -$ NA 253 Bad Debt Recovery 374800 -$ NA 254 Settlement Recovery 374801 -$ Demand 255 Settlement Recovery - SONGS 374802 -$ NA 256 Liquidated Damages 374810 -$ NA 257 Sale of Salvage Materials 380030 3,868$ Demand 258 Damage Claim Recoveries 380100 -$ Demand 259 Operating Transfer from 650 Fund 985650 -$ NA 260 Utilization Charges 61250000 -$ NA 261 Subtotal Other Non-Operating Revenue 366,252$ -$ 262
263 Wholesale Sales -$ NA 264
265 Transmission Revenue 25,732,402$ Energy 266
267 Total Other Income 26,510,494$
268
269 Total Retail Revenue Requirement 45,733,725$
270
271
273
274
275
276
277
278
279
280
281
282
283
284 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301 -$ NA 289 Franchises and Consents 302 -$ NA 290 Misc. Intangible Plant 303 -$ NA 291 Misc. Computer Software 3030 -$ NA 292 Subtotal Intangible Plant -$
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310 -$ NA 297 Structures & Improvements 311 -$ NA 298 Boiler Plant Equipment 312 -$ NA 299 Engines and Engine Generators 313 -$ NA 300 Turbo-Generator Units 314 -$ NA 301 Accessory Electric Equipment 315 -$ NA 302 Misc. Power Plant Equipment 316 -$ NA 303 Subtotal Steam Produciton -$
304
305 Hydraulic Production
306 Land and Land Rights 330 -$ NA 307 Structures & Improvements 331 -$ NA 308 Reservoirs, Dams and Water Ways 332 -$ NA 309 Water Wheel, Turbine and Generator 333 -$ NA 310 Accessory Electric Equipment 334 -$ NA 311 Misc. Power Plant Equipment 335 -$ NA 312 Roads, Railroads and Bridges 336 -$ NA 313 Subtotal Hydraulic Production -$
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340 -$ NA Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
317 Structures & Improvements 341 -$ NA 318 Fuel Holders, Prod, & Acc. 342 -$ NA 319 Prime Movers 343 -$ NA 320 Generators & Other Production 344 -$ NA 321 Accessory Electric Equipment 345 -$ NA 322 Misc. Production Plant 2000 -$ NA 323 Subtotal Combustion Turbine & Other Production -$
324
325 Total Production Plant -$
326
327 Transmission Plant
328 Land and Land Rights 350 -$ NA 329 Reserved 351 -$ NA 330 Structures & Improvements 352 -$ NA 331 Station Equipment - System 353 -$ NA 332 Towers and Fixtures 354 -$ NA 333 Poles and Fixtures 355 -$ NA 334 Overhead Conductor 356 -$ NA 335 Underground Conductor 357 -$ NA 336 Underground Conduit 358 -$ NA 337 Misc. Transmission Plant 359 -$ NA 338 Subtotal Transmission Plant -$
339
340 Distribution Plant
341 Land and Land Rights 360 -$ NA 342 Structures & Improvements 361 -$ NA 343 Station Equipment 362 -$ NA 344 Misc. Plant 363 -$ NA 345 Towers and Fixtures 364 -$ NA 346 Overhead Conductor 365 -$ NA 347 Undgeround Conduit 366 -$ NA 348 Underground Conductor 367 -$ NA 349 Line Transformers 368 -$ NA 350 Services 369 -$ NA 351 Meters 370 -$ NA 352 Inst. on Customer Premises 371 -$ NA 353 Street Light / Signal System 373 -$ NA 354 Total Distribution Plant -$
355
356 Subtotal Plant Before General -$
357
358 General Plant
359 Land and Land Rights 389 -$ Demand 360 Structures & Improvements 390 -$ Demand 361 Structures & Improvements - Other 3900 -$ NA 362 Office Furniture & Equipment 391 -$ Demand 363 Info System Computers 3910 -$ NA 364 Transportation Equipment 392 -$ Demand 365 Stores Equipment 393 -$ Demand 366 Tools, Shop & Garage Equipment 394 -$ Demand 367 Laboratory Equipment 395 -$ Demand 368 Power Operated Equipment 396 -$ Demand 369 Communication Equipment 397 -$ Demand 370 Miscellaneous Equipment 398 -$ Demand 371 Other Tangible Property 399 -$ Demand 372 Subtotal General Plant -$
373
374 Total Gross Plant in Service -$
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301 -$ NA 380 Franchises and Consents 302 -$ NA 381 Misc. Intangible Plant 303 -$ Demand 382 Misc. Computer Software 3030 -$ NA 383 Subtotal Intangible Plant -$
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310 -$ NA 388 Structures & Improvements 311 -$ NA 389 Boiler Plant Equipment 312 -$ NA 390 Engines and Engine Generators 313 -$ NA 391 Turbo-Generator Units 314 -$ NA 392 Accessory Electric Equipment 315 -$ NA 393 Misc. Power Plant Equipment 316 -$ NA 394 Subtotal Steam Produciton -$
Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
395
396 Hydraulic Production
397 Land and Land Rights 330 -$ NA 398 Structures & Improvements 331 -$ NA 399 Reservoirs, Dams and Water Ways 332 -$ NA 400 Water Wheel, Turbine and Generator 333 -$ NA 401 Accessory Electric Equipment 334 -$ NA 402 Misc. Power Plant Equipment 335 -$ NA 403 Roads, Railroads and Bridges 336 -$ NA 404 Subtotal Hydraulic Production -$
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340 -$ NA 408 Structures & Improvements 341 -$ NA 409 Fuel Holders, Prod, & Acc. 342 -$ NA 410 Prime Movers 343 -$ NA 411 Generators & Other Production 344 -$ NA 412 Accessory Electric Equipment 345 -$ NA 413 Misc. Production Plant 2000 -$ NA 414 Subtotal Combustion Turbine & Other Production -$
415
416 Total Production Plant -$
417
418 Transmission Plant
419 Land and Land Rights 350 -$ NA 420 Reserved 351 -$ NA 421 Structures & Improvements 352 -$ NA 422 Station Equipment - System 353 -$ NA 423 Towers and Fixtures 354 -$ NA 424 Poles and Fixtures 355 -$ NA 425 Overhead Conductor 356 -$ NA 426 Underground Conductor 357 -$ NA 427 Underground Conduit 358 -$ NA 428 Misc. Transmission Plant 359 -$ NA 429 Subtotal Transmission Plant -$
430
431 Distribution Plant
432 Land and Land Rights 360 -$ NA 433 Structures & Improvements 361 -$ NA 434 Station Equipment 362 -$ NA 435 Misc. Plant 363 -$ NA 436 Towers and Fixtures 364 -$ NA 437 Overhead Conductor 365 -$ NA 438 Undgeround Conduit 366 -$ NA 439 Underground Conductor 367 -$ NA 440 Line Transformers 368 -$ NA 441 Services 369 -$ NA 442 Meters 370 -$ NA 443 Inst. on Customer Premises 371 -$ NA 444 Street Light / Signal System 373 -$ NA 445 Total Distribution Plant -$
446
447 Subtotal Plant Before General -$
448
449 General Plant
450 Land and Land Rights 389 -$ NA 451 Structures & Improvements 390 -$ Demand 452 Structures & Improvements - Other 3900 -$ NA 453 Office Furniture & Equipment 391 -$ Demand 454 Info System Computers 3910 -$ NA 455 Transportation Equipment 392 -$ Demand 456 Stores Equipment 393 -$ Demand 457 Tools, Shop & Garage Equipment 394 -$ Demand 458 Laboratory Equipment 395 -$ Demand 459 Power Operated Equipment 396 -$ Demand 460 Communication Equipment 397 -$ Demand 461 Miscellaneous Equipment 398 -$ Demand 462 Other Tangible Property 399 -$ Demand 463 Subtotal General Plant -$
464
465 Total Accumulated Depreciation -$
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301 -$ NA 471 Franchises and Consents 302 -$ NA 472 Misc. Intangible Plant 303 -$ NA 473 Misc. Computer Software 3030 -$ NA Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
474 Subtotal Intangible Plant -$
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310 -$ NA 479 Structures & Improvements 311 -$ NA 480 Boiler Plant Equipment 312 -$ NA 481 Engines and Engine Generators 313 -$ NA 482 Turbo-Generator Units 314 -$ NA 483 Accessory Electric Equipment 315 -$ NA 484 Misc. Power Plant Equipment 316 -$ NA 485 Subtotal Steam Produciton -$
486
487 Hydraulic Production
488 Land and Land Rights 330 -$ NA 489 Structures & Improvements 331 -$ NA 490 Reservoirs, Dams and Water Ways 332 -$ NA 491 Water Wheel, Turbine and Generator 333 -$ NA 492 Accessory Electric Equipment 334 -$ NA 493 Misc. Power Plant Equipment 335 -$ NA 494 Roads, Railroads and Bridges 336 -$ NA 495 Subtotal Hydraulic Production -$
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340 -$ NA 499 Structures & Improvements 341 -$ NA 500 Fuel Holders, Prod, & Acc. 342 -$ NA 501 Prime Movers 343 -$ NA 502 Generators & Other Production 344 -$ NA 503 Accessory Electric Equipment 345 -$ NA 504 Misc. Production Plant 2000 -$ NA 505 Subtotal Combustion Turbine & Other Production -$
506
507 Total Production Plant -$
508
509 Transmission Plant
510 Land and Land Rights 350 -$ NA 511 Reserved 351 -$ NA 512 Structures & Improvements 352 -$ NA 513 Station Equipment - System 353 -$ NA 514 Towers and Fixtures 354 -$ NA 515 Poles and Fixtures 355 -$ NA 516 Overhead Conductor 356 -$ NA 517 Underground Conductor 357 -$ NA 518 Underground Conduit 358 -$ NA 519 Misc. Transmission Plant 359 -$ NA 520 Subtotal Transmission Plant -$
521
522 Distribution Plant
523 Land and Land Rights 360 -$ NA 524 Structures & Improvements 361 -$ NA 525 Station Equipment 362 -$ NA 526 Misc. Plant 363 -$ NA 527 Towers and Fixtures 364 -$ NA 528 Overhead Conductor 365 -$ NA 529 Undgeround Conduit 366 -$ NA 530 Underground Conductor 367 -$ NA 531 Line Transformers 368 -$ NA 532 Services 369 -$ NA 533 Meters 370 -$ NA 534 Inst. on Customer Premises 371 -$ NA 535 Street Light / Signal System 373 -$ NA 536 Total Distribution Plant -$
537
538 Subtotal Plant Before General -$
539
540 General Plant
541 Land and Land Rights 389 -$ Demand 542 Structures & Improvements 390 -$ Demand 543 Structures & Improvements - Other 3900 -$ NA 544 Office Furniture & Equipment 391 -$ Demand 545 Info System Computers 3910 -$ NA 546 Transportation Equipment 392 -$ Demand 547 Stores Equipment 393 -$ NA 548 Tools, Shop & Garage Equipment 394 -$ Demand 549 Laboratory Equipment 395 -$ Demand 550 Power Operated Equipment 396 -$ Demand 551 Communication Equipment 397 -$ Demand 552 Miscellaneous Equipment 398 -$ Demand 553 Other Tangible Property 399 -$ Demand Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
554 Subtotal General Plant -$
555
556 Total Net Plant in Service -$
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering -$ NA 564 Fuel (Transportation & Handling) -$ NA 565 Steam Expense -$ NA 566 Electric Expense -$ NA 567 Miscellaneous -$ NA 568 Rent -$ NA
569 Total Steam Production Operation -$
570
571 Steam Production Maintenance
572 Supervision & Engineering -$ NA 573 Structures -$ NA 574 Boilers -$ NA
575 Electric Plant -$ NA 576 Miscellaneous Labor -$ NA 577 Total Steam Production Maintenance -$
578
579 Hydro Production Operation
580 Supervision & Engineering -$ NA 581 Water for Power -$ NA 582 Hydraulic Expense -$ NA 583 Electric Expense -$ NA 584 Miscellaneous -$ NA 585 Rent -$ NA
586 Total Hydro Production Operation -$
587
588 Hydro Production Maintenance
589 Supervision & Engineering -$ NA 590 Structures -$ NA 591 Reservoirs & Dams -$ NA 592 Electric Plant -$ NA 593 Miscellaneous Plant -$ NA 594 Total Hydro Production Maintenance -$
595
596 Combined Cycle Operation
597 Labor -$ NA
598 Fuel Handling -$ NA 599 Generation Expense -$ NA 600 Miscellaneous Plant -$ NA 601 Total Combined Cycle Operation -$
602
603 Combined Cycle Maintenance
604 Supervision & Engineering -$ NA 605 Structures -$ NA 606 Electric Plant -$ NA 607 Miscellaneous Plant -$ NA 608 Total Combined Cycle Maintenance -$
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130 -$ NA 612 Clearwater Generating Plant 6120140 -$ NA 613 PU Elec Power Supply Operations 6120000 -$ NA 614 Total Other Production -$
615
616 Total Production Labor -$
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering -$ NA 621 Load Dispatch -$ NA 622 Station Equipment -$ NA 623 Overhead Lines -$ NA 624 Underground Lines -$ NA 625 General Labor -$ NA 626 Miscellaneous -$ NA 627 Rents -$ NA
628 Total Transmission Operations -$
629
630 Transmission Maintenance
631 Supervision & Engineering -$ NA 632 Structures -$ NA Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
633 Station Equipment -$ NA 634 Overhead Lines -$ NA 635 Underground Lines -$ NA 636 Miscellaneous -$ NA 637 Total Transmission Maintenance -$
638
639 Wheeling
640 Wheeling -$ NA
641 Wheeling -$ NA
642 Total Wheeling -$
643
644 Total Transmission Labor -$
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000 -$ NA 649 PU Electric Field Operations 6105000 -$ NA 650 Energy Deliv. Engineering 6110000 -$ NA 651 Customer Engineering-GIS 6115000 -$ NA 652 Underground Lines -$ NA 653 Street Lighting -$ NA 654 Metering -$ NA
655 Customer Installations -$ NA 656 Miscellaneous -$ NA 657 Rents -$ NA
658 Total Distribution Operations -$
659
660 Distribution Maintenance
661 Supervision & Engineering -$ NA 662 Structures -$ NA 663 Stations Equipment -$ NA 664 Overhead Lines -$ NA 665 Underground Lines -$ NA 666 Transformers -$ NA 667 Street Lighting -$ NA 668 Metering -$ NA
669 Miscellaneous -$ NA 670 Total Distribution Maintenance -$
671
672 Total Distribution Labor -$
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000 -$ NA 677 Pub Util Admin-Utility Billing 6005000 -$ NA 678 Pub Util Admin-Customer Service 6015000 -$ NA 679 Pub Util Admin-Marketing Service 6020000 -$ NA 680 Miscellaneous -$ NA 681 Total Customer Accounting Expense -$
682
683 Customer Service Expense
684 Customer Engineering-GIS -$ NA 685 Customer Assistance -$ NA 686 Advertisement / Marketing -$ NA 687 Miscellaneous -$ NA 688 Total Customer Service Expense -$
689
690 Sales Expense
691 Sales Expense -$ NA 692 Demonstrations & Selling -$ NA 693 Miscellaneous Sales Expense -$ NA 694 Total Sales Expense -$
695
696 Total Customer Labor -$
697
698 Total Labor Expense excluding A&G -$
Transmission
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000 -$ Rev. Req. 702 Pub Util Admin-Field Services 6010000 -$ NA 703 Legislative & Regulator Risk 6025000 -$ Rev. Req. 704 Outside Services -$ NA 705 Property Insurance -$ NA 706 Injuries and Damages -$ NA 707 Electric Utility Communication Labor -$ NA 708 Miscellaneous -$ NA 709 Rents -$ NA
710 Transportation Pool General Labor -$ NA 711 Maintenance of General Plant -$ NA 712 N/A -$ NA
713 Total Administrative & General Labor -$
714
715 Total Labor Expense -$
Allocation Factors
Demand Demand
Energy Energy
Direct Assignmnet Direct Assign
Revenue Requirement Rev. Req.
NA NA
Transmission
Line
No. Item Account/ID
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500
4 Fuel (Transportation & Handling) 501
5 Steam Power Fuel - Gas 50110
6 Steam Power Fuel - Oil 50120
7 Steam Power Fuel - Coal 50130
8 Steam Expense 502
9 Electric Expense 505
10 Miscellaneous 506
11 Rent 507
12 Subtotal Steam Production Opeation
13 14 Steam Production Maintenance
15 Supervision & Engineering 510
16 Structures 511
17 Boilers 512
18 Electric Plant 513
19 Miscellaneous Labor 515
20 Subtotal Steam Production Maintenance
21 22 Nuclear Production Operation
23 Supervision & Engineering 517
24 Nuclear Fuel Expense 518
25 Electric Expense - Turbine Generators 523
26 Reserved NA
27 Miscellaneous Power Expenses 524
28 Reserved NA
29 Subtotal Nuclear Production Operation
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528
33 Reserved NA
34 Reserved NA
35 Reserved NA
36 Miscellaneous Plant 530
37 Subtotal Nuclear Production Maintenance
38 39 Combined Cycle Operation
40 Supervision & Engineering NA
41 Fuel NA
42 Combined Cycle Fuel - Gas NA
43 Combined Cycle Fuel - Oil NA
44 Generation Expense NA
45 Miscellaneous NA
46 Subtotal Combined Cycle Operation
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA
50 Structures NA
51 Electric Plant NA
52 Miscellaneous Plant NA
53 Subtotal Combined Cycle Maintenance
54 55 Other Production
56 Intermountain Power (take or pay) 546
57 Fuel Expense 547
58 Hoover (take or pay) 548
59 Misc. Other Power Generation 549
60 Palo Verde Power (take or pay) 550
61 Deseret Power (take or pay) 552
62 Maint/Generating & Elec. Equip. 553
63 System Load Control 556
64 Other Expenditures 557
65 Purchased Power 555
66 Purchased Power - Energy Direct Assignment 55501
67 Subtotal Other Production
68 69 Total Production O&M
70 71 Fuel & Purchased Power
72 73 Total Production O&M less Fuel & Purchased Power
74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560
78 Load Dispatch 561
79 Station Equipment 562
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
80 Overhead Lines 563
81 Underground Lines 564
82 Miscellaneous 566
83 Rents 567
84 Subtotal Transmission Operation
85 86 Transmission Maintenance
87 Supervision & Engineering 568
88 Structures 569
89 Station Equipment 570
90 Overhead Lines 571
91 Underground Lines 572
92 Miscellaneous 573
93 Subtotal Transmission Maintenance
94 95 Wheeling
96 Transmission Cost Fixed 565
97 Transmission Cost Variable 565
98 Subtotal Wheeling
99 100 Total Transmission O&M
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580
105 Load Dispatch 581
106 Station Equipment 582
107 Overhead Lines 583
108 Underground Lines 584
109 Street Lighting & Signal Expenses 585
110 Metering 586
111 Customer Installations 587
112 Miscellaneous 588
113 Rents 589
114 Subtotal Distribution Operations
115
116 Distribution Maintenance
117 Supervision 590
118 Structures 591
119 Station Equipment 592
120 Overhead Lines 593
121 Underground Lines 594
122 Transformers 595
123 Street Lighting & Signals 596
124 Metering 597
125 Miscellaneous 598
126 Subtotal Distribution Maintenance
127
128 Total Distribution O&M
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901
133 Meter Reading 902
134 Customer Records and Collection Expenses 903
135 Reserved NA
136 Uncollectible Accounts 904
137 Miscellaneous 905
138 Subtotal Customer Accounting Expense
139
140 Other Customer Costs
141 Supervision 907
142 Customer Assistance 908
143 Advertisement 909
144 Miscellaneous 910
145 Subotal Other Customer Costs
146
147 Sales Expense
148 Sales Expense - Supervision 911
149 Demonstrations & Selling 912
150 Advertising Expenses 913
151 Miscellaneous Sales Expense 916
152 Subtotal Sales Expense
153
154 Total Customer O&M
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 19,914,764$ -$ -$ -$ -$ -$ 42,940,708$ -$ 19,914,764$ -$ 42,940,708$ -$ 19,914,764$ -$ 42,940,708$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
158 Office Supplies & Expense 921
159 Interdepartmental Charges 922
160 Outside Services 923
161 Property Insurance 924
162 Injuries and Damages 925
163 Employee Pensions and Benefits 926
164 Franchise Requirements 927
165 Compliance & Consultants (Regulatory Commission Expense)928 166 General Advertising Expense 930
167 Rents 931
168 Miscellaneous General Expenses 933
169 Maintenance of General Plant 932
170 Duplicate Charges - Credit 929
171 Subtotal Administrative & General Expense
172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701
175 Expenses Transferred from Electric 702
176 IDI Utility Charges 703
177 Removal Expenses 704
178 Taxes 707
179 Stores Expenses 781
180 Transportation Expenses 782
181 Tool and Shop Expenses 783
182 Insurance 788
183 Non-Operating Expenses 790
184 Subtotal Miscellaneous and Clearing Accounts
185
186 Total O&M Expense
187
188 Total O&M Expense less Purchased Power
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation
193 Transmission
194 Distribution
195 Customer
196 New Debt
197 Total Debt Service
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer
201 Other
202 Other
203 Other
204 Subtotal Taxes and Transfer to General Fund
205
206 Capital Paid from Current Earnings
207 Production
208 Transmission
209 Distribution
210 Customer
211 Street Lighting Capital
212 NA
213 Sutotal Capital Paid from Current Earnings
214
215 Reserves - Additional Cash Requirements
216
217 Total Additional Expenses & Deductions
218
219 Subtotal Revenue Requirement
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles
224 Diversion 344400
225 Service Connect Charges - Electric 344410
226 Misc Service Revenues - Electric 344491
227 Misc Operating Revenues - Electric 344492
228 Corona Fees- Rev 344493
Cap and Trade Auction 344511
230 REC Sale 344523
231 RA Capacity Sale 344522
232 Low Carbon Fuel Standard Credits 344514
233 Non Energy Receipts ABC Admin OH 344513
234 Subtotal Other Operating Revenue
235
236 Other Non-Operating Revenues (Expenses):
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 103,629$ -$ 76,180$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 103,629$ -$ 76,180$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 20,018,394$ -$ 43,016,888$ -$ 20,018,394$ -$ 43,016,888$ -$ -$ -$ -$ -$ 3,107,916$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,107,916$ -$ -$ -$ 3,134,763$ -$ 2,304,420$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,134,763$ -$ 2,304,420$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 661,838$ -$ -$ -$ 6,904,517$ -$ 2,304,420$ -$ 26,922,911$ -$ 45,321,308$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,028$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 192,361$ -$ -$ -$ -$ -$ 212,886$ -$ 5,565$ -$ -$ -$ 198,954$ -$ 212,886$ -$ Transmission
Line
No. Item Account/ID
237 Gain (Loss) on retirement of utility plant
238 Interest Income
239 Corona Fees - Rev 344493
240 Misc. Settlement Reimbursement 344494
241 Late Payment Penalties 353400
242 Land and Building Rental 373100
243 Other Property Rental 373120
244 Pole Attachments 373125
245 Substation Operation & Maintenance 373126
246 Substation Leasing 373127
247 Communication Services 373128
248 CIS User Fee 373132
249 Refunds and Reimbursements 374000
250 Miscellaneous Receipts 374200
251 Cash Over/Shortage 374207
252 Asset Forfeiture Revenue 374500
253 Bad Debt Recovery 374800
254 Settlement Recovery 374801
255 Settlement Recovery - SONGS 374802
256 Liquidated Damages 374810
257 Sale of Salvage Materials 380030
258 Damage Claim Recoveries 380100
259 Operating Transfer from 650 Fund 985650
260 Utilization Charges 61250000
261 Subtotal Other Non-Operating Revenue
262
263 Wholesale Sales
264
265 Transmission Revenue
266
267 Total Other Income
268
269 Total Retail Revenue Requirement
270
271
273
274
275
276
277
278
279
280
281
282
283
284 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301
289 Franchises and Consents 302
290 Misc. Intangible Plant 303
291 Misc. Computer Software 3030
292 Subtotal Intangible Plant
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310
297 Structures & Improvements 311
298 Boiler Plant Equipment 312
299 Engines and Engine Generators 313
300 Turbo-Generator Units 314
301 Accessory Electric Equipment 315
302 Misc. Power Plant Equipment 316
303 Subtotal Steam Produciton
304
305 Hydraulic Production
306 Land and Land Rights 330
307 Structures & Improvements 331
308 Reservoirs, Dams and Water Ways 332
309 Water Wheel, Turbine and Generator 333
310 Accessory Electric Equipment 334
311 Misc. Power Plant Equipment 335
312 Roads, Railroads and Bridges 336
313 Subtotal Hydraulic Production
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 310,237$ -$ -$ -$ 7,941$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 44,206$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 3,868$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 366,252$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 25,732,402$ -$ 565,206$ -$ 25,945,288$ -$ 26,357,705$ -$ 19,376,020$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
317 Structures & Improvements 341
318 Fuel Holders, Prod, & Acc. 342
319 Prime Movers 343
320 Generators & Other Production 344
321 Accessory Electric Equipment 345
322 Misc. Production Plant 2000
323 Subtotal Combustion Turbine & Other Production
324
325 Total Production Plant
326
327 Transmission Plant
328 Land and Land Rights 350
329 Reserved 351
330 Structures & Improvements 352
331 Station Equipment - System 353
332 Towers and Fixtures 354
333 Poles and Fixtures 355
334 Overhead Conductor 356
335 Underground Conductor 357
336 Underground Conduit 358
337 Misc. Transmission Plant 359
338 Subtotal Transmission Plant
339
340 Distribution Plant
341 Land and Land Rights 360
342 Structures & Improvements 361
343 Station Equipment 362
344 Misc. Plant 363
345 Towers and Fixtures 364
346 Overhead Conductor 365
347 Undgeround Conduit 366
348 Underground Conductor 367
349 Line Transformers 368
350 Services 369
351 Meters 370
352 Inst. on Customer Premises 371
353 Street Light / Signal System 373
354 Total Distribution Plant
355
356 Subtotal Plant Before General
357
358 General Plant
359 Land and Land Rights 389
360 Structures & Improvements 390
361 Structures & Improvements - Other 3900
362 Office Furniture & Equipment 391
363 Info System Computers 3910
364 Transportation Equipment 392
365 Stores Equipment 393
366 Tools, Shop & Garage Equipment 394
367 Laboratory Equipment 395
368 Power Operated Equipment 396
369 Communication Equipment 397
370 Miscellaneous Equipment 398
371 Other Tangible Property 399
372 Subtotal General Plant
373
374 Total Gross Plant in Service
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301
380 Franchises and Consents 302
381 Misc. Intangible Plant 303
382 Misc. Computer Software 3030
383 Subtotal Intangible Plant
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310
388 Structures & Improvements 311
389 Boiler Plant Equipment 312
390 Engines and Engine Generators 313
391 Turbo-Generator Units 314
392 Accessory Electric Equipment 315
393 Misc. Power Plant Equipment 316
394 Subtotal Steam Produciton
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
395
396 Hydraulic Production
397 Land and Land Rights 330
398 Structures & Improvements 331
399 Reservoirs, Dams and Water Ways 332
400 Water Wheel, Turbine and Generator 333
401 Accessory Electric Equipment 334
402 Misc. Power Plant Equipment 335
403 Roads, Railroads and Bridges 336
404 Subtotal Hydraulic Production
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340
408 Structures & Improvements 341
409 Fuel Holders, Prod, & Acc. 342
410 Prime Movers 343
411 Generators & Other Production 344
412 Accessory Electric Equipment 345
413 Misc. Production Plant 2000
414 Subtotal Combustion Turbine & Other Production
415
416 Total Production Plant
417
418 Transmission Plant
419 Land and Land Rights 350
420 Reserved 351
421 Structures & Improvements 352
422 Station Equipment - System 353
423 Towers and Fixtures 354
424 Poles and Fixtures 355
425 Overhead Conductor 356
426 Underground Conductor 357
427 Underground Conduit 358
428 Misc. Transmission Plant 359
429 Subtotal Transmission Plant
430
431 Distribution Plant
432 Land and Land Rights 360
433 Structures & Improvements 361
434 Station Equipment 362
435 Misc. Plant 363
436 Towers and Fixtures 364
437 Overhead Conductor 365
438 Undgeround Conduit 366
439 Underground Conductor 367
440 Line Transformers 368
441 Services 369
442 Meters 370
443 Inst. on Customer Premises 371
444 Street Light / Signal System 373
445 Total Distribution Plant
446
447 Subtotal Plant Before General
448
449 General Plant
450 Land and Land Rights 389
451 Structures & Improvements 390
452 Structures & Improvements - Other 3900
453 Office Furniture & Equipment 391
454 Info System Computers 3910
455 Transportation Equipment 392
456 Stores Equipment 393
457 Tools, Shop & Garage Equipment 394
458 Laboratory Equipment 395
459 Power Operated Equipment 396
460 Communication Equipment 397
461 Miscellaneous Equipment 398
462 Other Tangible Property 399
463 Subtotal General Plant
464
465 Total Accumulated Depreciation
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301
471 Franchises and Consents 302
472 Misc. Intangible Plant 303
473 Misc. Computer Software 3030
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
474 Subtotal Intangible Plant
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310
479 Structures & Improvements 311
480 Boiler Plant Equipment 312
481 Engines and Engine Generators 313
482 Turbo-Generator Units 314
483 Accessory Electric Equipment 315
484 Misc. Power Plant Equipment 316
485 Subtotal Steam Produciton
486
487 Hydraulic Production
488 Land and Land Rights 330
489 Structures & Improvements 331
490 Reservoirs, Dams and Water Ways 332
491 Water Wheel, Turbine and Generator 333
492 Accessory Electric Equipment 334
493 Misc. Power Plant Equipment 335
494 Roads, Railroads and Bridges 336
495 Subtotal Hydraulic Production
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340
499 Structures & Improvements 341
500 Fuel Holders, Prod, & Acc. 342
501 Prime Movers 343
502 Generators & Other Production 344
503 Accessory Electric Equipment 345
504 Misc. Production Plant 2000
505 Subtotal Combustion Turbine & Other Production
506
507 Total Production Plant
508
509 Transmission Plant
510 Land and Land Rights 350
511 Reserved 351
512 Structures & Improvements 352
513 Station Equipment - System 353
514 Towers and Fixtures 354
515 Poles and Fixtures 355
516 Overhead Conductor 356
517 Underground Conductor 357
518 Underground Conduit 358
519 Misc. Transmission Plant 359
520 Subtotal Transmission Plant
521
522 Distribution Plant
523 Land and Land Rights 360
524 Structures & Improvements 361
525 Station Equipment 362
526 Misc. Plant 363
527 Towers and Fixtures 364
528 Overhead Conductor 365
529 Undgeround Conduit 366
530 Underground Conductor 367
531 Line Transformers 368
532 Services 369
533 Meters 370
534 Inst. on Customer Premises 371
535 Street Light / Signal System 373
536 Total Distribution Plant
537
538 Subtotal Plant Before General
539
540 General Plant
541 Land and Land Rights 389
542 Structures & Improvements 390
543 Structures & Improvements - Other 3900
544 Office Furniture & Equipment 391
545 Info System Computers 3910
546 Transportation Equipment 392
547 Stores Equipment 393
548 Tools, Shop & Garage Equipment 394
549 Laboratory Equipment 395
550 Power Operated Equipment 396
551 Communication Equipment 397
552 Miscellaneous Equipment 398
553 Other Tangible Property 399
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
554 Subtotal General Plant
555
556 Total Net Plant in Service
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering
564 Fuel (Transportation & Handling)
565 Steam Expense
566 Electric Expense
567 Miscellaneous
568 Rent
569 Total Steam Production Operation
570
571 Steam Production Maintenance
572 Supervision & Engineering
573 Structures
574 Boilers
575 Electric Plant
576 Miscellaneous Labor
577 Total Steam Production Maintenance
578
579 Hydro Production Operation
580 Supervision & Engineering
581 Water for Power
582 Hydraulic Expense
583 Electric Expense
584 Miscellaneous
585 Rent
586 Total Hydro Production Operation
587
588 Hydro Production Maintenance
589 Supervision & Engineering
590 Structures
591 Reservoirs & Dams
592 Electric Plant
593 Miscellaneous Plant
594 Total Hydro Production Maintenance
595
596 Combined Cycle Operation
597 Labor
598 Fuel Handling
599 Generation Expense
600 Miscellaneous Plant
601 Total Combined Cycle Operation
602
603 Combined Cycle Maintenance
604 Supervision & Engineering
605 Structures
606 Electric Plant
607 Miscellaneous Plant
608 Total Combined Cycle Maintenance
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130
612 Clearwater Generating Plant 6120140
613 PU Elec Power Supply Operations 6120000
614 Total Other Production
615
616 Total Production Labor
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering
621 Load Dispatch
622 Station Equipment
623 Overhead Lines
624 Underground Lines
625 General Labor
626 Miscellaneous
627 Rents
628 Total Transmission Operations
629
630 Transmission Maintenance
631 Supervision & Engineering
632 Structures
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
633 Station Equipment
634 Overhead Lines
635 Underground Lines
636 Miscellaneous
637 Total Transmission Maintenance
638
639 Wheeling
640 Wheeling
641 Wheeling
642 Total Wheeling
643
644 Total Transmission Labor
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000
649 PU Electric Field Operations 6105000
650 Energy Deliv. Engineering 6110000
651 Customer Engineering-GIS 6115000
652 Underground Lines
653 Street Lighting
654 Metering
655 Customer Installations
656 Miscellaneous
657 Rents
658 Total Distribution Operations
659
660 Distribution Maintenance
661 Supervision & Engineering
662 Structures
663 Stations Equipment
664 Overhead Lines
665 Underground Lines
666 Transformers
667 Street Lighting
668 Metering
669 Miscellaneous
670 Total Distribution Maintenance
671
672 Total Distribution Labor
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000
677 Pub Util Admin-Utility Billing 6005000
678 Pub Util Admin-Customer Service 6015000
679 Pub Util Admin-Marketing Service 6020000
680 Miscellaneous
681 Total Customer Accounting Expense
682
683 Customer Service Expense
684 Customer Engineering-GIS
685 Customer Assistance
686 Advertisement / Marketing
687 Miscellaneous
688 Total Customer Service Expense
689
690 Sales Expense
691 Sales Expense
692 Demonstrations & Selling
693 Miscellaneous Sales Expense
694 Total Sales Expense
695
696 Total Customer Labor
697
698 Total Labor Expense excluding A&G
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Transmission
Line
No. Item Account/ID
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000
702 Pub Util Admin-Field Services 6010000
703 Legislative & Regulator Risk 6025000
704 Outside Services
705 Property Insurance
706 Injuries and Damages
707 Electric Utility Communication Labor
708 Miscellaneous
709 Rents
710 Transportation Pool General Labor
711 Maintenance of General Plant
712 N/A
713 Total Administrative & General Labor
714
715 Total Labor Expense
Allocation Factors
Demand
Energy
Direct Assignmnet
Revenue Requirement
NA
Demand Related Energy Related
Transmission Blank Transmission Blank
-$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1 0 0 0
100% 0% 0% 0%
0 0 1 0
0% 0% 100% 0%
0 0 0 0
0% 0% 0% 0%
26,357,705$ -$ 19,376,020$ -$ 58% 0% 42% 0%
0 0 0 0
0% 0% 0% 0%
Transmission
Line
No. Item Account/ID
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500
4 Fuel (Transportation & Handling) 501
5 Steam Power Fuel - Gas 50110
6 Steam Power Fuel - Oil 50120
7 Steam Power Fuel - Coal 50130
8 Steam Expense 502
9 Electric Expense 505
10 Miscellaneous 506
11 Rent 507
12 Subtotal Steam Production Opeation
13 14 Steam Production Maintenance
15 Supervision & Engineering 510
16 Structures 511
17 Boilers 512
18 Electric Plant 513
19 Miscellaneous Labor 515
20 Subtotal Steam Production Maintenance
21 22 Nuclear Production Operation
23 Supervision & Engineering 517
24 Nuclear Fuel Expense 518
25 Electric Expense - Turbine Generators 523
26 Reserved NA
27 Miscellaneous Power Expenses 524
28 Reserved NA
29 Subtotal Nuclear Production Operation
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528
33 Reserved NA
34 Reserved NA
35 Reserved NA
36 Miscellaneous Plant 530
37 Subtotal Nuclear Production Maintenance
38 39 Combined Cycle Operation
40 Supervision & Engineering NA
41 Fuel NA
42 Combined Cycle Fuel - Gas NA
43 Combined Cycle Fuel - Oil NA
44 Generation Expense NA
45 Miscellaneous NA
46 Subtotal Combined Cycle Operation
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA
50 Structures NA
51 Electric Plant NA
52 Miscellaneous Plant NA
53 Subtotal Combined Cycle Maintenance
54 55 Other Production
56 Intermountain Power (take or pay) 546
57 Fuel Expense 547
58 Hoover (take or pay) 548
59 Misc. Other Power Generation 549
60 Palo Verde Power (take or pay) 550
61 Deseret Power (take or pay) 552
62 Maint/Generating & Elec. Equip. 553
63 System Load Control 556
64 Other Expenditures 557
65 Purchased Power 555
66 Purchased Power - Energy Direct Assignment 55501
67 Subtotal Other Production
68 69 Total Production O&M
70 71 Fuel & Purchased Power
72 73 Total Production O&M less Fuel & Purchased Power
74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560
78 Load Dispatch 561
79 Station Equipment 562
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
80 Overhead Lines 563
81 Underground Lines 564
82 Miscellaneous 566
83 Rents 567
84 Subtotal Transmission Operation
85 86 Transmission Maintenance
87 Supervision & Engineering 568
88 Structures 569
89 Station Equipment 570
90 Overhead Lines 571
91 Underground Lines 572
92 Miscellaneous 573
93 Subtotal Transmission Maintenance
94 95 Wheeling
96 Transmission Cost Fixed 565
97 Transmission Cost Variable 565
98 Subtotal Wheeling
99 100 Total Transmission O&M
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580
105 Load Dispatch 581
106 Station Equipment 582
107 Overhead Lines 583
108 Underground Lines 584
109 Street Lighting & Signal Expenses 585
110 Metering 586
111 Customer Installations 587
112 Miscellaneous 588
113 Rents 589
114 Subtotal Distribution Operations
115
116 Distribution Maintenance
117 Supervision 590
118 Structures 591
119 Station Equipment 592
120 Overhead Lines 593
121 Underground Lines 594
122 Transformers 595
123 Street Lighting & Signals 596
124 Metering 597
125 Miscellaneous 598
126 Subtotal Distribution Maintenance
127
128 Total Distribution O&M
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901
133 Meter Reading 902
134 Customer Records and Collection Expenses 903
135 Reserved NA
136 Uncollectible Accounts 904
137 Miscellaneous 905
138 Subtotal Customer Accounting Expense
139
140 Other Customer Costs
141 Supervision 907
142 Customer Assistance 908
143 Advertisement 909
144 Miscellaneous 910
145 Subotal Other Customer Costs
146
147 Sales Expense
148 Sales Expense - Supervision 911
149 Demonstrations & Selling 912
150 Advertising Expenses 913
151 Miscellaneous Sales Expense 916
152 Subtotal Sales Expense
153
154 Total Customer O&M
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ 19,914,764$ OK OK -$ -$ 42,940,708$ OK OK -$ -$ 62,855,472$ OK OK -$ -$ 62,855,472$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
158 Office Supplies & Expense 921
159 Interdepartmental Charges 922
160 Outside Services 923
161 Property Insurance 924
162 Injuries and Damages 925
163 Employee Pensions and Benefits 926
164 Franchise Requirements 927
165 Compliance & Consultants (Regulatory Commission Expense)928 166 General Advertising Expense 930
167 Rents 931
168 Miscellaneous General Expenses 933
169 Maintenance of General Plant 932
170 Duplicate Charges - Credit 929
171 Subtotal Administrative & General Expense
172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701
175 Expenses Transferred from Electric 702
176 IDI Utility Charges 703
177 Removal Expenses 704
178 Taxes 707
179 Stores Expenses 781
180 Transportation Expenses 782
181 Tool and Shop Expenses 783
182 Insurance 788
183 Non-Operating Expenses 790
184 Subtotal Miscellaneous and Clearing Accounts
185
186 Total O&M Expense
187
188 Total O&M Expense less Purchased Power
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation
193 Transmission
194 Distribution
195 Customer
196 New Debt
197 Total Debt Service
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer
201 Other
202 Other
203 Other
204 Subtotal Taxes and Transfer to General Fund
205
206 Capital Paid from Current Earnings
207 Production
208 Transmission
209 Distribution
210 Customer
211 Street Lighting Capital
212 NA
213 Sutotal Capital Paid from Current Earnings
214
215 Reserves - Additional Cash Requirements
216
217 Total Additional Expenses & Deductions
218
219 Subtotal Revenue Requirement
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles
224 Diversion 344400
225 Service Connect Charges - Electric 344410
226 Misc Service Revenues - Electric 344491
227 Misc Operating Revenues - Electric 344492
228 Corona Fees- Rev 344493
Cap and Trade Auction 344511
230 REC Sale 344523
231 RA Capacity Sale 344522
232 Low Carbon Fuel Standard Credits 344514
233 Non Energy Receipts ABC Admin OH 344513
234 Subtotal Other Operating Revenue
235
236 Other Non-Operating Revenues (Expenses):
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 179,809$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 179,809$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 63,035,281$ OK OK -$ -$ 63,035,281$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ 3,107,916$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 3,107,916$ OK OK OK OK
-$ -$ 5,439,183$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 5,439,183$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 661,838$ OK OK -$ -$ 9,208,938$ OK OK -$ -$ 72,244,219$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 1,028$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 192,361$ OK OK -$ -$ 212,886$ OK OK -$ -$ 5,565$ OK OK -$ -$ 411,840$ OK OK OK
Transmission
Line
No. Item Account/ID
237 Gain (Loss) on retirement of utility plant
238 Interest Income
239 Corona Fees - Rev 344493
240 Misc. Settlement Reimbursement 344494
241 Late Payment Penalties 353400
242 Land and Building Rental 373100
243 Other Property Rental 373120
244 Pole Attachments 373125
245 Substation Operation & Maintenance 373126
246 Substation Leasing 373127
247 Communication Services 373128
248 CIS User Fee 373132
249 Refunds and Reimbursements 374000
250 Miscellaneous Receipts 374200
251 Cash Over/Shortage 374207
252 Asset Forfeiture Revenue 374500
253 Bad Debt Recovery 374800
254 Settlement Recovery 374801
255 Settlement Recovery - SONGS 374802
256 Liquidated Damages 374810
257 Sale of Salvage Materials 380030
258 Damage Claim Recoveries 380100
259 Operating Transfer from 650 Fund 985650
260 Utilization Charges 61250000
261 Subtotal Other Non-Operating Revenue
262
263 Wholesale Sales
264
265 Transmission Revenue
266
267 Total Other Income
268
269 Total Retail Revenue Requirement
270
271
273
274
275
276
277
278
279
280
281
282
283
284 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301
289 Franchises and Consents 302
290 Misc. Intangible Plant 303
291 Misc. Computer Software 3030
292 Subtotal Intangible Plant
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310
297 Structures & Improvements 311
298 Boiler Plant Equipment 312
299 Engines and Engine Generators 313
300 Turbo-Generator Units 314
301 Accessory Electric Equipment 315
302 Misc. Power Plant Equipment 316
303 Subtotal Steam Produciton
304
305 Hydraulic Production
306 Land and Land Rights 330
307 Structures & Improvements 331
308 Reservoirs, Dams and Water Ways 332
309 Water Wheel, Turbine and Generator 333
310 Accessory Electric Equipment 334
311 Misc. Power Plant Equipment 335
312 Roads, Railroads and Bridges 336
313 Subtotal Hydraulic Production
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 310,237$ OK OK -$ -$ 7,941$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 44,206$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 3,868$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 366,252$ OK OK -$ -$ -$ OK OK -$ -$ 25,732,402$ OK OK -$ -$ 26,510,494$ OK OK -$ -$ 45,733,725$ OK OK OK OK
OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
317 Structures & Improvements 341
318 Fuel Holders, Prod, & Acc. 342
319 Prime Movers 343
320 Generators & Other Production 344
321 Accessory Electric Equipment 345
322 Misc. Production Plant 2000
323 Subtotal Combustion Turbine & Other Production
324
325 Total Production Plant
326
327 Transmission Plant
328 Land and Land Rights 350
329 Reserved 351
330 Structures & Improvements 352
331 Station Equipment - System 353
332 Towers and Fixtures 354
333 Poles and Fixtures 355
334 Overhead Conductor 356
335 Underground Conductor 357
336 Underground Conduit 358
337 Misc. Transmission Plant 359
338 Subtotal Transmission Plant
339
340 Distribution Plant
341 Land and Land Rights 360
342 Structures & Improvements 361
343 Station Equipment 362
344 Misc. Plant 363
345 Towers and Fixtures 364
346 Overhead Conductor 365
347 Undgeround Conduit 366
348 Underground Conductor 367
349 Line Transformers 368
350 Services 369
351 Meters 370
352 Inst. on Customer Premises 371
353 Street Light / Signal System 373
354 Total Distribution Plant
355
356 Subtotal Plant Before General
357
358 General Plant
359 Land and Land Rights 389
360 Structures & Improvements 390
361 Structures & Improvements - Other 3900
362 Office Furniture & Equipment 391
363 Info System Computers 3910
364 Transportation Equipment 392
365 Stores Equipment 393
366 Tools, Shop & Garage Equipment 394
367 Laboratory Equipment 395
368 Power Operated Equipment 396
369 Communication Equipment 397
370 Miscellaneous Equipment 398
371 Other Tangible Property 399
372 Subtotal General Plant
373
374 Total Gross Plant in Service
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301
380 Franchises and Consents 302
381 Misc. Intangible Plant 303
382 Misc. Computer Software 3030
383 Subtotal Intangible Plant
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310
388 Structures & Improvements 311
389 Boiler Plant Equipment 312
390 Engines and Engine Generators 313
391 Turbo-Generator Units 314
392 Accessory Electric Equipment 315
393 Misc. Power Plant Equipment 316
394 Subtotal Steam Produciton
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
395
396 Hydraulic Production
397 Land and Land Rights 330
398 Structures & Improvements 331
399 Reservoirs, Dams and Water Ways 332
400 Water Wheel, Turbine and Generator 333
401 Accessory Electric Equipment 334
402 Misc. Power Plant Equipment 335
403 Roads, Railroads and Bridges 336
404 Subtotal Hydraulic Production
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340
408 Structures & Improvements 341
409 Fuel Holders, Prod, & Acc. 342
410 Prime Movers 343
411 Generators & Other Production 344
412 Accessory Electric Equipment 345
413 Misc. Production Plant 2000
414 Subtotal Combustion Turbine & Other Production
415
416 Total Production Plant
417
418 Transmission Plant
419 Land and Land Rights 350
420 Reserved 351
421 Structures & Improvements 352
422 Station Equipment - System 353
423 Towers and Fixtures 354
424 Poles and Fixtures 355
425 Overhead Conductor 356
426 Underground Conductor 357
427 Underground Conduit 358
428 Misc. Transmission Plant 359
429 Subtotal Transmission Plant
430
431 Distribution Plant
432 Land and Land Rights 360
433 Structures & Improvements 361
434 Station Equipment 362
435 Misc. Plant 363
436 Towers and Fixtures 364
437 Overhead Conductor 365
438 Undgeround Conduit 366
439 Underground Conductor 367
440 Line Transformers 368
441 Services 369
442 Meters 370
443 Inst. on Customer Premises 371
444 Street Light / Signal System 373
445 Total Distribution Plant
446
447 Subtotal Plant Before General
448
449 General Plant
450 Land and Land Rights 389
451 Structures & Improvements 390
452 Structures & Improvements - Other 3900
453 Office Furniture & Equipment 391
454 Info System Computers 3910
455 Transportation Equipment 392
456 Stores Equipment 393
457 Tools, Shop & Garage Equipment 394
458 Laboratory Equipment 395
459 Power Operated Equipment 396
460 Communication Equipment 397
461 Miscellaneous Equipment 398
462 Other Tangible Property 399
463 Subtotal General Plant
464
465 Total Accumulated Depreciation
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301
471 Franchises and Consents 302
472 Misc. Intangible Plant 303
473 Misc. Computer Software 3030
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
474 Subtotal Intangible Plant
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310
479 Structures & Improvements 311
480 Boiler Plant Equipment 312
481 Engines and Engine Generators 313
482 Turbo-Generator Units 314
483 Accessory Electric Equipment 315
484 Misc. Power Plant Equipment 316
485 Subtotal Steam Produciton
486
487 Hydraulic Production
488 Land and Land Rights 330
489 Structures & Improvements 331
490 Reservoirs, Dams and Water Ways 332
491 Water Wheel, Turbine and Generator 333
492 Accessory Electric Equipment 334
493 Misc. Power Plant Equipment 335
494 Roads, Railroads and Bridges 336
495 Subtotal Hydraulic Production
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340
499 Structures & Improvements 341
500 Fuel Holders, Prod, & Acc. 342
501 Prime Movers 343
502 Generators & Other Production 344
503 Accessory Electric Equipment 345
504 Misc. Production Plant 2000
505 Subtotal Combustion Turbine & Other Production
506
507 Total Production Plant
508
509 Transmission Plant
510 Land and Land Rights 350
511 Reserved 351
512 Structures & Improvements 352
513 Station Equipment - System 353
514 Towers and Fixtures 354
515 Poles and Fixtures 355
516 Overhead Conductor 356
517 Underground Conductor 357
518 Underground Conduit 358
519 Misc. Transmission Plant 359
520 Subtotal Transmission Plant
521
522 Distribution Plant
523 Land and Land Rights 360
524 Structures & Improvements 361
525 Station Equipment 362
526 Misc. Plant 363
527 Towers and Fixtures 364
528 Overhead Conductor 365
529 Undgeround Conduit 366
530 Underground Conductor 367
531 Line Transformers 368
532 Services 369
533 Meters 370
534 Inst. on Customer Premises 371
535 Street Light / Signal System 373
536 Total Distribution Plant
537
538 Subtotal Plant Before General
539
540 General Plant
541 Land and Land Rights 389
542 Structures & Improvements 390
543 Structures & Improvements - Other 3900
544 Office Furniture & Equipment 391
545 Info System Computers 3910
546 Transportation Equipment 392
547 Stores Equipment 393
548 Tools, Shop & Garage Equipment 394
549 Laboratory Equipment 395
550 Power Operated Equipment 396
551 Communication Equipment 397
552 Miscellaneous Equipment 398
553 Other Tangible Property 399
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
554 Subtotal General Plant
555
556 Total Net Plant in Service
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering
564 Fuel (Transportation & Handling)
565 Steam Expense
566 Electric Expense
567 Miscellaneous
568 Rent
569 Total Steam Production Operation
570
571 Steam Production Maintenance
572 Supervision & Engineering
573 Structures
574 Boilers
575 Electric Plant
576 Miscellaneous Labor
577 Total Steam Production Maintenance
578
579 Hydro Production Operation
580 Supervision & Engineering
581 Water for Power
582 Hydraulic Expense
583 Electric Expense
584 Miscellaneous
585 Rent
586 Total Hydro Production Operation
587
588 Hydro Production Maintenance
589 Supervision & Engineering
590 Structures
591 Reservoirs & Dams
592 Electric Plant
593 Miscellaneous Plant
594 Total Hydro Production Maintenance
595
596 Combined Cycle Operation
597 Labor
598 Fuel Handling
599 Generation Expense
600 Miscellaneous Plant
601 Total Combined Cycle Operation
602
603 Combined Cycle Maintenance
604 Supervision & Engineering
605 Structures
606 Electric Plant
607 Miscellaneous Plant
608 Total Combined Cycle Maintenance
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130
612 Clearwater Generating Plant 6120140
613 PU Elec Power Supply Operations 6120000
614 Total Other Production
615
616 Total Production Labor
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering
621 Load Dispatch
622 Station Equipment
623 Overhead Lines
624 Underground Lines
625 General Labor
626 Miscellaneous
627 Rents
628 Total Transmission Operations
629
630 Transmission Maintenance
631 Supervision & Engineering
632 Structures
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
633 Station Equipment
634 Overhead Lines
635 Underground Lines
636 Miscellaneous
637 Total Transmission Maintenance
638
639 Wheeling
640 Wheeling
641 Wheeling
642 Total Wheeling
643
644 Total Transmission Labor
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000
649 PU Electric Field Operations 6105000
650 Energy Deliv. Engineering 6110000
651 Customer Engineering-GIS 6115000
652 Underground Lines
653 Street Lighting
654 Metering
655 Customer Installations
656 Miscellaneous
657 Rents
658 Total Distribution Operations
659
660 Distribution Maintenance
661 Supervision & Engineering
662 Structures
663 Stations Equipment
664 Overhead Lines
665 Underground Lines
666 Transformers
667 Street Lighting
668 Metering
669 Miscellaneous
670 Total Distribution Maintenance
671
672 Total Distribution Labor
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000
677 Pub Util Admin-Utility Billing 6005000
678 Pub Util Admin-Customer Service 6015000
679 Pub Util Admin-Marketing Service 6020000
680 Miscellaneous
681 Total Customer Accounting Expense
682
683 Customer Service Expense
684 Customer Engineering-GIS
685 Customer Assistance
686 Advertisement / Marketing
687 Miscellaneous
688 Total Customer Service Expense
689
690 Sales Expense
691 Sales Expense
692 Demonstrations & Selling
693 Miscellaneous Sales Expense
694 Total Sales Expense
695
696 Total Customer Labor
697
698 Total Labor Expense excluding A&G
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK Transmission
Line
No. Item Account/ID
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000
702 Pub Util Admin-Field Services 6010000
703 Legislative & Regulator Risk 6025000
704 Outside Services
705 Property Insurance
706 Injuries and Damages
707 Electric Utility Communication Labor
708 Miscellaneous
709 Rents
710 Transportation Pool General Labor
711 Maintenance of General Plant
712 N/A
713 Total Administrative & General Labor
714
715 Total Labor Expense
Allocation Factors
Demand
Energy
Direct Assignmnet
Revenue Requirement
NA
Direct Assignment Check Check
Direct Assignment Blank Total OK OK
OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK 0 0 1
0% 0% 100%
0 0 1
0% 0% 100%
1 0 1
100% 0% 100%
-$ -$ 45,733,725$ 0% 0% 100%
0 0 0
0% 0% 0%
Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500 -$ NA 4 Fuel (Transportation & Handling) 501 -$ NA 5 Steam Power Fuel - Gas 50110 -$ NA 6 Steam Power Fuel - Oil 50120 -$ NA 7 Steam Power Fuel - Coal 50130 -$ NA 8 Steam Expense 502 -$ NA 9 Electric Expense 505 -$ NA 10 Miscellaneous 506 -$ NA 11 Rent 507 -$ NA
12 Subtotal Steam Production Opeation -$
13 14 Steam Production Maintenance
15 Supervision & Engineering 510 -$ NA 16 Structures 511 -$ NA 17 Boilers 512 -$ NA 18 Electric Plant 513 -$ NA 19 Miscellaneous Labor 515 -$ NA 20 Subtotal Steam Production Maintenance -$
21 22 Nuclear Production Operation
23 Supervision & Engineering 517 -$ NA 24 Nuclear Fuel Expense 518 -$ NA 25 Electric Expense - Turbine Generators 523 -$ NA 26 Reserved NA -$ NA 27 Miscellaneous Power Expenses 524 -$ NA 28 Reserved NA -$ NA 29 Subtotal Nuclear Production Operation -$
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528 -$ NA 33 Reserved NA -$ NA 34 Reserved NA -$ NA 35 Reserved NA -$ NA 36 Miscellaneous Plant 530 -$ NA 37 Subtotal Nuclear Production Maintenance -$
38 39 Combined Cycle Operation
40 Supervision & Engineering NA -$ NA 41 Fuel NA -$ NA
42 Combined Cycle Fuel - Gas NA -$ NA 43 Combined Cycle Fuel - Oil NA -$ NA 44 Generation Expense NA -$ NA 45 Miscellaneous NA -$ NA 46 Subtotal Combined Cycle Operation -$
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA -$ NA 50 Structures NA -$ NA 51 Electric Plant NA -$ NA 52 Miscellaneous Plant NA -$ NA 53 Subtotal Combined Cycle Maintenance -$
54 55 Other Production
56 Intermountain Power (take or pay) 546 -$ NA 57 Fuel Expense 547 -$ NA 58 Hoover (take or pay) 548 -$ NA 59 Misc. Other Power Generation 549 -$ NA 60 Palo Verde Power (take or pay) 550 -$ NA 61 Deseret Power (take or pay) 552 -$ NA 62 Maint/Generating & Elec. Equip. 553 -$ NA 63 System Load Control 556 -$ NA 64 Other Expenditures 557 -$ NA 65 Purchased Power 555 -$ NA 66 Purchased Power - Energy Direct Assignment 55501 -$ NA 67 Subtotal Other Production -$
68 69 Total Production O&M -$
70 71 Fuel & Purchased Power -$
72 73 Total Production O&M less Fuel & Purchased Power -$ 74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560 -$ NA 78 Load Dispatch 561 -$ NA 79 Station Equipment 562 72,393$ Substations 80 Overhead Lines 563 -$ NA 81 Underground Lines 564 -$ NA 82 Miscellaneous 566 185,629$ Demand 83 Rents 567 -$ NA
84 Subtotal Transmission Operation 258,023$
85 86 Transmission Maintenance
87 Supervision & Engineering 568 -$ NA 88 Structures 569 -$ NA
Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
89 Station Equipment 570 115,430$ Substations 90 Overhead Lines 571 3,415$ Circuit - OH 91 Underground Lines 572 -$ NA 92 Miscellaneous 573 739,297$ Demand 93 Subtotal Transmission Maintenance 858,143$
94 95 Wheeling
96 Transmission Cost Fixed 565 -$ NA 97 Transmission Cost Variable 565 -$ NA 98 Subtotal Wheeling -$
99 100 Total Transmission O&M 1,116,166$
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580 5,154,971$ Super - Maint 105 Load Dispatch 581 3,219,260$ Demand 106 Station Equipment 582 19,467$ Substations 107 Overhead Lines 583 91$ Circuit - OH 108 Underground Lines 584 4,616$ Circuit - UG 109 Street Lighting & Signal Expenses 585 -$ NA 110 Metering 586 107,992$ Customer 111 Customer Installations 587 136,827$ Customer 112 Miscellaneous 588 89,726$ Weight. Avg. Min. Sys. 113 Rents 589 -$ NA
114 Subtotal Distribution Operations 8,732,950$
115
116 Distribution Maintenance
117 Supervision 590 -$ NA 118 Structures 591 68,920$ Weight. Avg. Min. Sys. 119 Station Equipment 592 1,249,308$ Substations 120 Overhead Lines 593 7,724,053$ Circuit - OH 121 Underground Lines 594 2,876,410$ Circuit - UG 122 Transformers 595 78,936$ Transformers 123 Street Lighting & Signals 596 1,226,264$ Street Light 124 Metering 597 353,651$ Customer 125 Miscellaneous 598 706,008$ Weight. Avg. Min. Sys. 126 Subtotal Distribution Maintenance 14,283,549$
127
128 Total Distribution O&M 23,016,500$
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901 -$ NA 133 Meter Reading 902 -$ NA 134 Customer Records and Collection Expenses 903 -$ NA 135 Reserved NA -$ NA 136 Uncollectible Accounts 904 -$ NA 137 Miscellaneous 905 -$ NA 138 Subtotal Customer Accounting Expense -$
139
140 Other Customer Costs
141 Supervision 907 -$ NA 142 Customer Assistance 908 -$ NA 143 Advertisement 909 -$ NA 144 Miscellaneous 910 -$ NA 145 Subotal Other Customer Costs -$
146
147 Sales Expense
148 Sales Expense - Supervision 911 -$ NA 149 Demonstrations & Selling 912 -$ NA 150 Advertising Expenses 913 -$ NA 151 Miscellaneous Sales Expense 916 -$ NA 152 Subtotal Sales Expense -$
153
154 Total Customer O&M -$
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920 9,326,671$ Rev. Req. x/Street Light 158 Office Supplies & Expense 921 338,373$ Rev. Req. x/Street Light 159 Interdepartmental Charges 922 (16,703,346)$ Rev. Req. x/Street Light 160 Outside Services 923 2,914,705$ Rev. Req. x/Street Light 161 Property Insurance 924 -$ NA 162 Injuries and Damages 925 -$ NA 163 Employee Pensions and Benefits 926 13,838,893$ Rev. Req. x/Street Light 164 Franchise Requirements 927 -$ NA 165 Compliance & Consultants (Regulatory Commission Expense)928 5,125$ Rev. Req. x/Street Light 166 General Advertising Expense 930 1,004$ Rev. Req. x/Street Light 167 Rents 931 423,203$ Rev. Req. x/Street Light 168 Miscellaneous General Expenses 933 1,652,473$ Rev. Req. x/Street Light 169 Maintenance of General Plant 932 69,798$ Rev. Req. x/Street Light 170 Duplicate Charges - Credit 929 -$ NA 171 Subtotal Administrative & General Expense 11,866,899$ 172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701 4,598,838$ Rev. Req. x/Street Light 175 Expenses Transferred from Electric 702 1,357,572$ Rev. Req. x/Street Light 176 IDI Utility Charges 703 12,051$ Rev. Req. x/Street Light Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
177 Removal Expenses 704 -$ NA 178 Taxes 707 -$ NA
179 Stores Expenses 781 -$ NA 180 Transportation Expenses 782 1,190,785$ Rev. Req. x/Street Light 181 Tool and Shop Expenses 783 (1,027,120)$ Rev. Req. x/Street Light 182 Insurance 788 786,782$ Rev. Req. x/Street Light 183 Non-Operating Expenses 790 -$ NA 184 Subtotal Miscellaneous and Clearing Accounts 6,918,909$ 185
186 Total O&M Expense 42,918,473$
187
188 Total O&M Expense less Purchased Power 42,918,473$
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation -$ NA 193 Transmission -$ NA 194 Distribution 27,477,924$ Net Dist. Plant 195 Customer -$ NA
196 New Debt 21,106,476$ Net Dist. Plant 197 Total Debt Service 48,584,400$
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer 12,801,788$ Rev. Req. 201 Other -$ NA
202 Other -$ NA
203 Other -$ NA
204 Subtotal Taxes and Transfer to General Fund 12,801,788$ 205
206 Capital Paid from Current Earnings
207 Production -$ NA 208 Transmission -$ NA 209 Distribution 4,001,377$ Net Dist. Plant 210 Customer -$ NA
211 Street Lighting Capital -$ NA 212 NA -$ NA
213 Sutotal Capital Paid from Current Earnings 4,001,377$ 214
215 Reserves - Additional Cash Requirements 1,557,718$ Rev. Req. x/Street Light 216
217 Total Additional Expenses & Deductions 66,945,282$
218
219 Subtotal Revenue Requirement 109,863,755$
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles -$ NA 224 Diversion 344400 -$ NA 225 Service Connect Charges - Electric 344410 -$ NA 226 Misc Service Revenues - Electric 344491 -$ NA 227 Misc Operating Revenues - Electric 344492 2,419$ Rev. Req. x/Street Light 228 Corona Fees- Rev 344493 -$ NA Cap and Trade Auction 344511 -$ Rev. Req. x/Street Light 230 REC Sale 344523 -$ NA 231 RA Capacity Sale 344522 452,744$ Rev. Req. x/Street Light 232 Low Carbon Fuel Standard Credits 344514 501,054$ Rev. Req. x/Street Light 233 Non Energy Receipts ABC Admin OH 344513 13,099$ Rev. Req. x/Street Light 234 Subtotal Other Operating Revenue 969,316$
235
236 Other Non-Operating Revenues (Expenses):
237 Gain (Loss) on retirement of utility plant -$ Rev. Req. x/Street Light 238 Interest Income -$ Rev. Req. x/Street Light 239 Corona Fees - Rev 344493 -$ NA 240 Misc. Settlement Reimbursement 344494 -$ NA 241 Late Payment Penalties 353400 -$ NA 242 Land and Building Rental 373100 730,181$ Rev. Req. x/Street Light 243 Other Property Rental 373120 18,690$ Rev. Req. x/Street Light 244 Pole Attachments 373125 268,470$ Demand 245 Substation Operation & Maintenance 373126 -$ NA 246 Substation Leasing 373127 -$ NA 247 Communication Services 373128 113,460$ Rev. Req. x/Street Light 248 CIS User Fee 373132 -$ NA 249 Refunds and Reimbursements 374000 10,535$ Rev. Req. x/Street Light 250 Miscellaneous Receipts 374200 104,045$ Rev. Req. x/Street Light 251 Cash Over/Shortage 374207 -$ NA 252 Asset Forfeiture Revenue 374500 -$ NA 253 Bad Debt Recovery 374800 -$ NA 254 Settlement Recovery 374801 -$ Rev. Req. x/Street Light 255 Settlement Recovery - SONGS 374802 -$ NA 256 Liquidated Damages 374810 -$ NA 257 Sale of Salvage Materials 380030 9,104$ Rev. Req. x/Street Light 258 Damage Claim Recoveries 380100 -$ Rev. Req. x/Street Light 259 Operating Transfer from 650 Fund 985650 -$ NA 260 Utilization Charges 61250000 -$ NA 261 Subtotal Other Non-Operating Revenue 1,254,484$
262
263 Wholesale Sales -$ NA 264
Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
265 Transmission Revenue -$ NA 266
267 Total Other Income 2,223,800$
268
269 Total Retail Revenue Requirement 107,639,955$
270
271
273
274
275
276
277
278
279
280
281
282
283
284 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301 -$ NA 289 Franchises and Consents 302 -$ NA 290 Misc. Intangible Plant 303 24,486,080$ Net Dist. Plant 291 Misc. Computer Software 3030 -$ NA 292 Subtotal Intangible Plant 24,486,080$
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310 -$ NA 297 Structures & Improvements 311 -$ NA 298 Boiler Plant Equipment 312 -$ NA 299 Engines and Engine Generators 313 -$ NA 300 Turbo-Generator Units 314 -$ NA 301 Accessory Electric Equipment 315 -$ NA 302 Misc. Power Plant Equipment 316 -$ NA 303 Subtotal Steam Produciton -$
304
305 Hydraulic Production
306 Land and Land Rights 330 -$ NA 307 Structures & Improvements 331 -$ NA 308 Reservoirs, Dams and Water Ways 332 -$ NA 309 Water Wheel, Turbine and Generator 333 -$ NA 310 Accessory Electric Equipment 334 -$ NA 311 Misc. Power Plant Equipment 335 -$ NA 312 Roads, Railroads and Bridges 336 -$ NA 313 Subtotal Hydraulic Production -$
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340 -$ NA 317 Structures & Improvements 341 -$ NA 318 Fuel Holders, Prod, & Acc. 342 -$ NA 319 Prime Movers 343 -$ NA 320 Generators & Other Production 344 -$ NA 321 Accessory Electric Equipment 345 -$ NA 322 Misc. Production Plant 2000 -$ NA 323 Subtotal Combustion Turbine & Other Production -$
324
325 Total Production Plant 24,486,080$
326
327 Transmission Plant
328 Land and Land Rights 350 2,683,037$ Net Dist. Plant 329 Reserved 351 -$ NA 330 Structures & Improvements 352 971,062$ Net Dist. Plant 331 Station Equipment - System 353 4,790,451$ Substations 332 Towers and Fixtures 354 3,567,512$ Demand 333 Poles and Fixtures 355 22,928,628$ Demand 334 Overhead Conductor 356 8,716,136$ Circuit - OH 335 Underground Conductor 357 5,748,846$ Circuit - UG 336 Underground Conduit 358 2,356,742$ Circuit - UG 337 Misc. Transmission Plant 359 -$ Demand 338 Subtotal Transmission Plant 51,762,414$
339
Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
340 Distribution Plant
341 Land and Land Rights 360 41,183,402$ Demand 342 Structures & Improvements 361 15,397,298$ Weight. Avg. Min. Sys. 343 Station Equipment 362 160,729,872$ Substations 344 Misc. Plant 363 -$ NA 345 Towers and Fixtures 364 44,909,055$ Demand 346 Overhead Conductor 365 45,300,634$ Circuit - OH 347 Undgeround Conduit 366 131,830,676$ Circuit - UG 348 Underground Conductor 367 137,105,611$ Circuit - UG 349 Line Transformers 368 63,370,705$ Transformers 350 Services 369 29,359,860$ Services
351 Meters 370 21,963,893$ Customer
352 Inst. on Customer Premises 371 851,584$ Customer 353 Street Light / Signal System 373 55,987,877$ Street Light 354 Total Distribution Plant 747,990,468$
355
356 Subtotal Plant Before General 824,238,961$
357
358 General Plant
359 Land and Land Rights 389 6,091,682$ Demand 360 Structures & Improvements 390 51,851,098$ Weight. Avg. Min. Sys. 361 Structures & Improvements - Other 3900 -$ NA 362 Office Furniture & Equipment 391 6,618,611$ Weight. Avg. Min. Sys. 363 Info System Computers 3910 -$ NA 364 Transportation Equipment 392 9,534,934$ Weight. Avg. Min. Sys. 365 Stores Equipment 393 34,153$ Demand 366 Tools, Shop & Garage Equipment 394 308,300$ Demand 367 Laboratory Equipment 395 611,161$ Demand 368 Power Operated Equipment 396 1,262,319$ Demand 369 Communication Equipment 397 17,186,342$ Demand 370 Miscellaneous Equipment 398 878,145$ Weight. Avg. Min. Sys. 371 Other Tangible Property 399 14,213$ Weight. Avg. Min. Sys. 372 Subtotal General Plant 94,390,958$
373
374 Total Gross Plant in Service 918,629,919$
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301 -$ NA 380 Franchises and Consents 302 -$ NA 381 Misc. Intangible Plant 303 24,486,080$ Demand 382 Misc. Computer Software 3030 -$ NA 383 Subtotal Intangible Plant 24,486,080$
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310 -$ NA 388 Structures & Improvements 311 -$ NA 389 Boiler Plant Equipment 312 -$ NA 390 Engines and Engine Generators 313 -$ NA 391 Turbo-Generator Units 314 -$ NA 392 Accessory Electric Equipment 315 -$ NA 393 Misc. Power Plant Equipment 316 -$ NA 394 Subtotal Steam Produciton -$
395
396 Hydraulic Production
397 Land and Land Rights 330 -$ NA 398 Structures & Improvements 331 -$ NA 399 Reservoirs, Dams and Water Ways 332 -$ NA 400 Water Wheel, Turbine and Generator 333 -$ NA 401 Accessory Electric Equipment 334 -$ NA 402 Misc. Power Plant Equipment 335 -$ NA 403 Roads, Railroads and Bridges 336 -$ NA 404 Subtotal Hydraulic Production -$
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340 -$ NA 408 Structures & Improvements 341 -$ NA 409 Fuel Holders, Prod, & Acc. 342 -$ NA 410 Prime Movers 343 -$ NA 411 Generators & Other Production 344 -$ NA 412 Accessory Electric Equipment 345 -$ NA 413 Misc. Production Plant 2000 -$ NA 414 Subtotal Combustion Turbine & Other Production -$
415
416 Total Production Plant 24,486,080$
417
418 Transmission Plant
419 Land and Land Rights 350 -$ NA 420 Reserved 351 -$ NA 421 Structures & Improvements 352 710,957$ Net Dist. Plant 422 Station Equipment - System 353 4,522,181$ Substations 423 Towers and Fixtures 354 1,251,520$ Demand 424 Poles and Fixtures 355 8,164,974$ Demand 425 Overhead Conductor 356 3,637,134$ Circuit - OH 426 Underground Conductor 357 1,856,873$ Circuit - UG Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
427 Underground Conduit 358 1,257,665$ Circuit - UG 428 Misc. Transmission Plant 359 -$ NA 429 Subtotal Transmission Plant 21,401,303$
430
431 Distribution Plant
432 Land and Land Rights 360 -$ NA 433 Structures & Improvements 361 4,266,581$ Weight. Avg. Min. Sys. 434 Station Equipment 362 56,848,424$ Substations 435 Misc. Plant 363 -$ NA 436 Towers and Fixtures 364 18,346,185$ Demand 437 Overhead Conductor 365 24,052,960$ Circuit - OH 438 Undgeround Conduit 366 37,896,415$ Circuit - UG 439 Underground Conductor 367 68,490,579$ Circuit - UG 440 Line Transformers 368 33,474,633$ Transformers 441 Services 369 15,070,839$ Services
442 Meters 370 7,206,731$ Customer
443 Inst. on Customer Premises 371 762,056$ Customer 444 Street Light / Signal System 373 36,039,497$ Street Light 445 Total Distribution Plant 302,454,899$
446
447 Subtotal Plant Before General 348,342,282$
448
449 General Plant
450 Land and Land Rights 389 -$ NA 451 Structures & Improvements 390 12,203,743$ Weight. Avg. Min. Sys. 452 Structures & Improvements - Other 3900 -$ NA 453 Office Furniture & Equipment 391 4,925,231$ Weight. Avg. Min. Sys. 454 Info System Computers 3910 -$ NA 455 Transportation Equipment 392 7,704,605$ Weight. Avg. Min. Sys. 456 Stores Equipment 393 34,153$ Demand 457 Tools, Shop & Garage Equipment 394 265,082$ Demand 458 Laboratory Equipment 395 611,161$ Demand 459 Power Operated Equipment 396 1,110,992$ Demand 460 Communication Equipment 397 12,856,036$ Demand 461 Miscellaneous Equipment 398 802,611$ Weight. Avg. Min. Sys. 462 Other Tangible Property 399 4,738$ Weight. Avg. Min. Sys. 463 Subtotal General Plant 40,518,353$
464
465 Total Accumulated Depreciation 388,860,635$
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301 -$ NA 471 Franchises and Consents 302 -$ NA 472 Misc. Intangible Plant 303 14,472,440$ Net Dist. Plant 473 Misc. Computer Software 3030 -$ NA 474 Subtotal Intangible Plant 14,472,440$
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310 -$ NA 479 Structures & Improvements 311 -$ NA 480 Boiler Plant Equipment 312 -$ NA 481 Engines and Engine Generators 313 -$ NA 482 Turbo-Generator Units 314 -$ NA 483 Accessory Electric Equipment 315 -$ NA 484 Misc. Power Plant Equipment 316 -$ NA 485 Subtotal Steam Produciton -$
486
487 Hydraulic Production
488 Land and Land Rights 330 -$ NA 489 Structures & Improvements 331 -$ NA 490 Reservoirs, Dams and Water Ways 332 -$ NA 491 Water Wheel, Turbine and Generator 333 -$ NA 492 Accessory Electric Equipment 334 -$ NA 493 Misc. Power Plant Equipment 335 -$ NA 494 Roads, Railroads and Bridges 336 -$ NA 495 Subtotal Hydraulic Production -$
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340 -$ NA 499 Structures & Improvements 341 -$ NA 500 Fuel Holders, Prod, & Acc. 342 -$ NA 501 Prime Movers 343 -$ NA 502 Generators & Other Production 344 -$ NA 503 Accessory Electric Equipment 345 -$ NA 504 Misc. Production Plant 2000 -$ NA 505 Subtotal Combustion Turbine & Other Production -$
506
507 Total Production Plant 14,472,440$
508
509 Transmission Plant
510 Land and Land Rights 350 2,683,037$ Net Dist. Plant 511 Reserved 351 -$ NA 512 Structures & Improvements 352 260,105$ Net Dist. Plant 513 Station Equipment - System 353 268,270$ Substations 514 Towers and Fixtures 354 2,315,992$ Demand Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
515 Poles and Fixtures 355 14,763,654$ Demand 516 Overhead Conductor 356 5,079,002$ Circuit - OH 517 Underground Conductor 357 3,891,973$ Circuit - UG 518 Underground Conduit 358 1,099,077$ Circuit - UG 519 Misc. Transmission Plant 359 -$ NA 520 Subtotal Transmission Plant 30,361,110$
521
522 Distribution Plant
523 Land and Land Rights 360 41,183,402$ Demand 524 Structures & Improvements 361 11,130,717$ Weight. Avg. Min. Sys. 525 Station Equipment 362 103,881,448$ Substations 526 Misc. Plant 363 -$ NA 527 Towers and Fixtures 364 26,562,871$ Demand 528 Overhead Conductor 365 21,247,674$ Circuit - OH 529 Undgeround Conduit 366 93,934,261$ Circuit - UG 530 Underground Conductor 367 68,615,032$ Circuit - UG 531 Line Transformers 368 29,896,072$ Transformers 532 Services 369 14,289,021$ Services
533 Meters 370 14,757,162$ Customer
534 Inst. on Customer Premises 371 89,528$ Customer 535 Street Light / Signal System 373 19,948,380$ Street Light 536 Total Distribution Plant 445,535,569$
537
538 Subtotal Plant Before General 490,369,119$
539
540 General Plant
541 Land and Land Rights 389 6,091,682$ Demand 542 Structures & Improvements 390 39,647,355$ Weight. Avg. Min. Sys. 543 Structures & Improvements - Other 3900 -$ NA 544 Office Furniture & Equipment 391 1,693,379$ Weight. Avg. Min. Sys. 545 Info System Computers 3910 -$ NA 546 Transportation Equipment 392 1,830,329$ Weight. Avg. Min. Sys. 547 Stores Equipment 393 -$ NA 548 Tools, Shop & Garage Equipment 394 43,218$ Demand 549 Laboratory Equipment 395 (0)$ Demand 550 Power Operated Equipment 396 151,327$ Demand 551 Communication Equipment 397 4,330,306$ Demand 552 Miscellaneous Equipment 398 75,533$ Weight. Avg. Min. Sys. 553 Other Tangible Property 399 9,475$ Weight. Avg. Min. Sys. 554 Subtotal General Plant 53,872,605$
555
556 Total Net Plant in Service 544,241,724$
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering -$ NA 564 Fuel (Transportation & Handling) -$ NA 565 Steam Expense -$ NA 566 Electric Expense -$ NA 567 Miscellaneous -$ NA 568 Rent -$ NA
569 Total Steam Production Operation -$
570
571 Steam Production Maintenance
572 Supervision & Engineering -$ NA 573 Structures -$ NA 574 Boilers -$ NA
575 Electric Plant -$ NA 576 Miscellaneous Labor -$ NA 577 Total Steam Production Maintenance -$
578
579 Hydro Production Operation
580 Supervision & Engineering -$ NA 581 Water for Power -$ NA 582 Hydraulic Expense -$ NA 583 Electric Expense -$ NA 584 Miscellaneous -$ NA 585 Rent -$ NA
586 Total Hydro Production Operation -$
587
588 Hydro Production Maintenance
589 Supervision & Engineering -$ NA 590 Structures -$ NA 591 Reservoirs & Dams -$ NA 592 Electric Plant -$ NA 593 Miscellaneous Plant -$ NA 594 Total Hydro Production Maintenance -$
595
Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
596 Combined Cycle Operation
597 Labor -$ NA
598 Fuel Handling -$ NA 599 Generation Expense -$ NA 600 Miscellaneous Plant -$ NA 601 Total Combined Cycle Operation -$
602
603 Combined Cycle Maintenance
604 Supervision & Engineering -$ NA 605 Structures -$ NA 606 Electric Plant -$ NA 607 Miscellaneous Plant -$ NA 608 Total Combined Cycle Maintenance -$
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130 -$ NA 612 Clearwater Generating Plant 6120140 -$ NA 613 PU Elec Power Supply Operations 6120000 -$ NA 614 Total Other Production -$
615
616 Total Production Labor -$
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering -$ NA 621 Load Dispatch -$ NA 622 Station Equipment -$ NA 623 Overhead Lines -$ NA 624 Underground Lines -$ NA 625 General Labor -$ NA 626 Miscellaneous -$ NA 627 Rents -$ NA
628 Total Transmission Operations -$
629
630 Transmission Maintenance
631 Supervision & Engineering -$ NA 632 Structures -$ NA 633 Station Equipment -$ NA 634 Overhead Lines -$ NA 635 Underground Lines -$ NA 636 Miscellaneous -$ NA 637 Total Transmission Maintenance -$
638
639 Wheeling
640 Wheeling -$ NA
641 Wheeling -$ NA
642 Total Wheeling -$
643
644 Total Transmission Labor -$
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000 13,172,525$ Weight. Avg. Min. Sys. 649 PU Electric Field Operations 6105000 15,793,621$ Weight. Avg. Min. Sys. 650 Energy Deliv. Engineering 6110000 11,024,210$ Weight. Avg. Min. Sys. 651 Customer Engineering-GIS 6115000 -$ NA 652 Underground Lines -$ NA 653 Street Lighting -$ NA 654 Metering -$ NA
655 Customer Installations -$ NA 656 Miscellaneous -$ NA 657 Rents -$ NA
658 Total Distribution Operations 39,990,356$
659
660 Distribution Maintenance
661 Supervision & Engineering -$ NA 662 Structures -$ NA 663 Stations Equipment -$ NA 664 Overhead Lines -$ NA 665 Underground Lines -$ NA 666 Transformers -$ NA 667 Street Lighting -$ NA 668 Metering -$ NA
669 Miscellaneous -$ NA 670 Total Distribution Maintenance -$
671
672 Total Distribution Labor 39,990,356$
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000 -$ NA 677 Pub Util Admin-Utility Billing 6005000 -$ NA 678 Pub Util Admin-Customer Service 6015000 -$ NA 679 Pub Util Admin-Marketing Service 6020000 -$ NA 680 Miscellaneous -$ NA 681 Total Customer Accounting Expense -$
682
Distribution
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
683 Customer Service Expense
684 Customer Engineering-GIS -$ NA 685 Customer Assistance -$ NA 686 Advertisement / Marketing -$ NA 687 Miscellaneous -$ NA 688 Total Customer Service Expense -$
689
690 Sales Expense
691 Sales Expense -$ NA 692 Demonstrations & Selling -$ NA 693 Miscellaneous Sales Expense -$ NA 694 Total Sales Expense -$
695
696 Total Customer Labor -$
697
698 Total Labor Expense excluding A&G 39,990,356$
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000 2,593,550$ Weight. Avg. Min. Sys. 702 Pub Util Admin-Field Services 6010000 -$ NA 703 Legislative & Regulator Risk 6025000 111,594$ Weight. Avg. Min. Sys. 704 Outside Services -$ NA 705 Property Insurance -$ NA 706 Injuries and Damages -$ NA 707 Electric Utility Communication Labor -$ NA 708 Miscellaneous -$ NA 709 Rents -$ NA
710 Transportation Pool General Labor -$ NA 711 Maintenance of General Plant -$ NA 712 N/A -$ NA
713 Total Administrative & General Labor 2,705,144$
714
715 Total Labor Expense 42,695,500$
Allocation Factors
Substations Substations
Demand Demand
Customer Customer
Street Lighting Street Light
Circuits - OH - WP-11 Circuit - OH
Circuits - UG - WP-11 Circuit - UG
Transformers - WP-11 Transformers
Services Services
Meters - WP-11 Meters
Street Lighting Street Light
Supervision - Ops Super - Ops
Supervision - Maintenance Super - Maint
Total Distribution w/o Gen - Plant Total Dist. w/o Gen
Total Distribution - Plant Net Dist. Plant
CIP w/o Subs CIP w/o Subs
Gross General Plant Gross General Plant
Capital Capital
NA NA
Labor Excluding A&G Labor x/A&G
Total Labor Total Labor
Revenue Requirement Rev. Req.
Revenue Requirement - Excluding Street Lighting Rev. Req. x/Street Light Weighted Average Minimum System - WP-11 Weight. Avg. Min. Sys.
Demand / Customer - 50/50 Dem/Cust 50/50
Distribution
Line
No. Item Account/ID
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500
4 Fuel (Transportation & Handling) 501
5 Steam Power Fuel - Gas 50110
6 Steam Power Fuel - Oil 50120
7 Steam Power Fuel - Coal 50130
8 Steam Expense 502
9 Electric Expense 505
10 Miscellaneous 506
11 Rent 507
12 Subtotal Steam Production Opeation
13 14 Steam Production Maintenance
15 Supervision & Engineering 510
16 Structures 511
17 Boilers 512
18 Electric Plant 513
19 Miscellaneous Labor 515
20 Subtotal Steam Production Maintenance
21 22 Nuclear Production Operation
23 Supervision & Engineering 517
24 Nuclear Fuel Expense 518
25 Electric Expense - Turbine Generators 523
26 Reserved NA
27 Miscellaneous Power Expenses 524
28 Reserved NA
29 Subtotal Nuclear Production Operation
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528
33 Reserved NA
34 Reserved NA
35 Reserved NA
36 Miscellaneous Plant 530
37 Subtotal Nuclear Production Maintenance
38 39 Combined Cycle Operation
40 Supervision & Engineering NA
41 Fuel NA
42 Combined Cycle Fuel - Gas NA
43 Combined Cycle Fuel - Oil NA
44 Generation Expense NA
45 Miscellaneous NA
46 Subtotal Combined Cycle Operation
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA
50 Structures NA
51 Electric Plant NA
52 Miscellaneous Plant NA
53 Subtotal Combined Cycle Maintenance
54 55 Other Production
56 Intermountain Power (take or pay) 546
57 Fuel Expense 547
58 Hoover (take or pay) 548
59 Misc. Other Power Generation 549
60 Palo Verde Power (take or pay) 550
61 Deseret Power (take or pay) 552
62 Maint/Generating & Elec. Equip. 553
63 System Load Control 556
64 Other Expenditures 557
65 Purchased Power 555
66 Purchased Power - Energy Direct Assignment 55501
67 Subtotal Other Production
68 69 Total Production O&M
70 71 Fuel & Purchased Power
72 73 Total Production O&M less Fuel & Purchased Power
74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560
78 Load Dispatch 561
79 Station Equipment 562
80 Overhead Lines 563
81 Underground Lines 564
82 Miscellaneous 566
83 Rents 567
84 Subtotal Transmission Operation
85 86 Transmission Maintenance
87 Supervision & Engineering 568
88 Structures 569
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 72,393$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 185,629$ -$ -$ -$ -$ -$ -$ -$ 185,629$ 72,393$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Distribution
Line
No. Item Account/ID
89 Station Equipment 570
90 Overhead Lines 571
91 Underground Lines 572
92 Miscellaneous 573
93 Subtotal Transmission Maintenance
94 95 Wheeling
96 Transmission Cost Fixed 565
97 Transmission Cost Variable 565
98 Subtotal Wheeling
99 100 Total Transmission O&M
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580
105 Load Dispatch 581
106 Station Equipment 582
107 Overhead Lines 583
108 Underground Lines 584
109 Street Lighting & Signal Expenses 585
110 Metering 586
111 Customer Installations 587
112 Miscellaneous 588
113 Rents 589
114 Subtotal Distribution Operations
115
116 Distribution Maintenance
117 Supervision 590
118 Structures 591
119 Station Equipment 592
120 Overhead Lines 593
121 Underground Lines 594
122 Transformers 595
123 Street Lighting & Signals 596
124 Metering 597
125 Miscellaneous 598
126 Subtotal Distribution Maintenance
127
128 Total Distribution O&M
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901
133 Meter Reading 902
134 Customer Records and Collection Expenses 903
135 Reserved NA
136 Uncollectible Accounts 904
137 Miscellaneous 905
138 Subtotal Customer Accounting Expense
139
140 Other Customer Costs
141 Supervision 907
142 Customer Assistance 908
143 Advertisement 909
144 Miscellaneous 910
145 Subotal Other Customer Costs
146
147 Sales Expense
148 Sales Expense - Supervision 911
149 Demonstrations & Selling 912
150 Advertising Expenses 913
151 Miscellaneous Sales Expense 916
152 Subtotal Sales Expense
153
154 Total Customer O&M
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920
158 Office Supplies & Expense 921
159 Interdepartmental Charges 922
160 Outside Services 923
161 Property Insurance 924
162 Injuries and Damages 925
163 Employee Pensions and Benefits 926
164 Franchise Requirements 927
165 Compliance & Consultants (Regulatory Commission Expense)928 166 General Advertising Expense 930
167 Rents 931
168 Miscellaneous General Expenses 933
169 Maintenance of General Plant 932
170 Duplicate Charges - Credit 929
171 Subtotal Administrative & General Expense
172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701
175 Expenses Transferred from Electric 702
176 IDI Utility Charges 703
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank -$ 115,430$ -$ -$ 3,137$ -$ 279$ -$ -$ -$ -$ -$ 739,297$ -$ -$ -$ 742,434$ 115,430$ 279$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 928,063$ 187,824$ 279$ -$ 5,154,971$ -$ -$ -$ 3,219,260$ -$ -$ -$ -$ 19,467$ -$ -$ 84$ -$ 7$ -$ 4,239$ -$ 377$ -$ -$ -$ -$ -$ -$ -$ 107,992$ -$ -$ -$ 136,827$ -$ 35,012$ -$ 54,714$ -$ -$ -$ -$ -$ 8,413,567$ 19,467$ 299,917$ -$ -$ -$ -$ -$ 26,894$ -$ 42,027$ -$ -$ 1,249,308$ -$ -$ 7,093,987$ -$ 630,066$ -$ 2,641,776$ -$ 234,634$ -$ 38,692$ -$ 40,243$ -$ -$ -$ -$ -$ -$ -$ 353,651$ -$ 275,493$ -$ 430,515$ -$ 10,076,841$ 1,249,308$ 1,731,136$ -$ 18,490,408$ 1,268,775$ 2,031,053$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 6,371,710$ 1,509,489$ 1,445,472$ -$ 231,166$ 54,764$ 52,442$ -$ (11,411,240)$ (2,703,377)$ (2,588,729)$ -$ 1,991,242$ 471,735$ 451,729$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 9,454,329$ 2,239,776$ 2,144,788$ -$ -$ -$ -$ -$ 3,501$ 829$ 794$ -$ 686$ 163$ 156$ -$ 289,120$ 68,494$ 65,589$ -$ 1,128,922$ 267,447$ 256,105$ -$ 47,684$ 11,297$ 10,817$ -$ -$ -$ -$ -$ 8,107,120$ 1,920,615$ 1,839,163$ -$ 3,141,792$ 744,306$ 712,740$ -$ 927,454$ 219,718$ 210,400$ -$ 8,233$ 1,950$ 1,868$ -$ Distribution
Line
No. Item Account/ID
177 Removal Expenses 704
178 Taxes 707
179 Stores Expenses 781
180 Transportation Expenses 782
181 Tool and Shop Expenses 783
182 Insurance 788
183 Non-Operating Expenses 790
184 Subtotal Miscellaneous and Clearing Accounts
185
186 Total O&M Expense
187
188 Total O&M Expense less Purchased Power
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation
193 Transmission
194 Distribution
195 Customer
196 New Debt
197 Total Debt Service
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer
201 Other
202 Other
203 Other
204 Subtotal Taxes and Transfer to General Fund
205
206 Capital Paid from Current Earnings
207 Production
208 Transmission
209 Distribution
210 Customer
211 Street Lighting Capital
212 NA
213 Sutotal Capital Paid from Current Earnings
214
215 Reserves - Additional Cash Requirements
216
217 Total Additional Expenses & Deductions
218
219 Subtotal Revenue Requirement
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles
224 Diversion 344400
225 Service Connect Charges - Electric 344410
226 Misc Service Revenues - Electric 344491
227 Misc Operating Revenues - Electric 344492
228 Corona Fees- Rev 344493
Cap and Trade Auction 344511
230 REC Sale 344523
231 RA Capacity Sale 344522
232 Low Carbon Fuel Standard Credits 344514
233 Non Energy Receipts ABC Admin OH 344513
234 Subtotal Other Operating Revenue
235
236 Other Non-Operating Revenues (Expenses):
237 Gain (Loss) on retirement of utility plant
238 Interest Income
239 Corona Fees - Rev 344493
240 Misc. Settlement Reimbursement 344494
241 Late Payment Penalties 353400
242 Land and Building Rental 373100
243 Other Property Rental 373120
244 Pole Attachments 373125
245 Substation Operation & Maintenance 373126
246 Substation Leasing 373127
247 Communication Services 373128
248 CIS User Fee 373132
249 Refunds and Reimbursements 374000
250 Miscellaneous Receipts 374200
251 Cash Over/Shortage 374207
252 Asset Forfeiture Revenue 374500
253 Bad Debt Recovery 374800
254 Settlement Recovery 374801
255 Settlement Recovery - SONGS 374802
256 Liquidated Damages 374810
257 Sale of Salvage Materials 380030
258 Damage Claim Recoveries 380100
259 Operating Transfer from 650 Fund 985650
260 Utilization Charges 61250000
261 Subtotal Other Non-Operating Revenue
262
263 Wholesale Sales
264
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 813,510$ 192,724$ 184,551$ -$ (701,699)$ (166,236)$ (159,186)$ -$ 537,507$ 127,338$ 121,938$ -$ -$ -$ -$ -$ 4,726,797$ 1,119,801$ 1,072,311$ -$ 32,252,389$ 4,497,015$ 4,942,805$ -$ 32,252,389$ 4,497,015$ 4,942,805$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 16,136,066$ 5,432,187$ 4,869,214$ -$ -$ -$ -$ -$ 12,394,513$ 4,172,598$ 3,740,164$ -$ 28,530,579$ 9,604,784$ 8,609,378$ -$ 8,449,103$ 2,001,633$ 1,916,745$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8,449,103$ 2,001,633$ 1,916,745$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,349,758$ 791,043$ 709,062$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 2,349,758$ 791,043$ 709,062$ -$ 1,064,188$ 252,111$ 241,419$ -$ 40,393,628$ 12,649,572$ 11,476,604$ -$ 72,646,017$ 17,146,586$ 16,419,409$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,653$ 392$ 375$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 309,302$ 73,275$ 70,168$ -$ 342,305$ 81,094$ 77,655$ -$ 8,949$ 2,120$ 2,030$ -$ 662,208$ 156,880$ 150,227$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 498,839$ 118,177$ 113,165$ -$ 12,768$ 3,025$ 2,897$ -$ 268,470$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 77,513$ 18,363$ 17,584$ -$ -$ -$ -$ -$ 7,197$ 1,705$ 1,633$ -$ 71,080$ 16,839$ 16,125$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 6,220$ 1,473$ 1,411$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 942,086$ 159,583$ 152,815$ -$ -$ -$ -$ -$ Distribution
Line
No. Item Account/ID
265 Transmission Revenue
266
267 Total Other Income
268
269 Total Retail Revenue Requirement
270
271
273
274
275
276
277
278
279
280
281
282
283
284 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301
289 Franchises and Consents 302
290 Misc. Intangible Plant 303
291 Misc. Computer Software 3030
292 Subtotal Intangible Plant
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310
297 Structures & Improvements 311
298 Boiler Plant Equipment 312
299 Engines and Engine Generators 313
300 Turbo-Generator Units 314
301 Accessory Electric Equipment 315
302 Misc. Power Plant Equipment 316
303 Subtotal Steam Produciton
304
305 Hydraulic Production
306 Land and Land Rights 330
307 Structures & Improvements 331
308 Reservoirs, Dams and Water Ways 332
309 Water Wheel, Turbine and Generator 333
310 Accessory Electric Equipment 334
311 Misc. Power Plant Equipment 335
312 Roads, Railroads and Bridges 336
313 Subtotal Hydraulic Production
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340
317 Structures & Improvements 341
318 Fuel Holders, Prod, & Acc. 342
319 Prime Movers 343
320 Generators & Other Production 344
321 Accessory Electric Equipment 345
322 Misc. Production Plant 2000
323 Subtotal Combustion Turbine & Other Production
324
325 Total Production Plant
326
327 Transmission Plant
328 Land and Land Rights 350
329 Reserved 351
330 Structures & Improvements 352
331 Station Equipment - System 353
332 Towers and Fixtures 354
333 Poles and Fixtures 355
334 Overhead Conductor 356
335 Underground Conductor 357
336 Underground Conduit 358
337 Misc. Transmission Plant 359
338 Subtotal Transmission Plant
339
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank -$ -$ -$ -$ 1,604,295$ 316,463$ 303,042$ -$ 71,041,722$ 16,830,123$ 16,116,367$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14,379,143$ 4,840,721$ 4,339,045$ -$ -$ -$ -$ -$ 14,379,143$ 4,840,721$ 4,339,045$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 14,379,143$ 4,840,721$ 4,339,045$ -$ 1,575,580$ 530,417$ 475,446$ -$ -$ -$ -$ -$ 570,244$ 191,972$ 172,077$ -$ -$ 4,790,451$ -$ -$ 3,567,512$ -$ -$ -$ 22,928,628$ -$ -$ -$ 8,005,144$ -$ 710,992$ -$ 5,279,902$ -$ 468,944$ -$ 2,164,498$ -$ 192,244$ -$ -$ -$ -$ -$ 44,091,508$ 5,512,840$ 2,019,703$ -$ Distribution
Line
No. Item Account/ID
340 Distribution Plant
341 Land and Land Rights 360
342 Structures & Improvements 361
343 Station Equipment 362
344 Misc. Plant 363
345 Towers and Fixtures 364
346 Overhead Conductor 365
347 Undgeround Conduit 366
348 Underground Conductor 367
349 Line Transformers 368
350 Services 369
351 Meters 370
352 Inst. on Customer Premises 371
353 Street Light / Signal System 373
354 Total Distribution Plant
355
356 Subtotal Plant Before General
357
358 General Plant
359 Land and Land Rights 389
360 Structures & Improvements 390
361 Structures & Improvements - Other 3900
362 Office Furniture & Equipment 391
363 Info System Computers 3910
364 Transportation Equipment 392
365 Stores Equipment 393
366 Tools, Shop & Garage Equipment 394
367 Laboratory Equipment 395
368 Power Operated Equipment 396
369 Communication Equipment 397
370 Miscellaneous Equipment 398
371 Other Tangible Property 399
372 Subtotal General Plant
373
374 Total Gross Plant in Service
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301
380 Franchises and Consents 302
381 Misc. Intangible Plant 303
382 Misc. Computer Software 3030
383 Subtotal Intangible Plant
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310
388 Structures & Improvements 311
389 Boiler Plant Equipment 312
390 Engines and Engine Generators 313
391 Turbo-Generator Units 314
392 Accessory Electric Equipment 315
393 Misc. Power Plant Equipment 316
394 Subtotal Steam Produciton
395
396 Hydraulic Production
397 Land and Land Rights 330
398 Structures & Improvements 331
399 Reservoirs, Dams and Water Ways 332
400 Water Wheel, Turbine and Generator 333
401 Accessory Electric Equipment 334
402 Misc. Power Plant Equipment 335
403 Roads, Railroads and Bridges 336
404 Subtotal Hydraulic Production
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340
408 Structures & Improvements 341
409 Fuel Holders, Prod, & Acc. 342
410 Prime Movers 343
411 Generators & Other Production 344
412 Accessory Electric Equipment 345
413 Misc. Production Plant 2000
414 Subtotal Combustion Turbine & Other Production
415
416 Total Production Plant
417
418 Transmission Plant
419 Land and Land Rights 350
420 Reserved 351
421 Structures & Improvements 352
422 Station Equipment - System 353
423 Towers and Fixtures 354
424 Poles and Fixtures 355
425 Overhead Conductor 356
426 Underground Conductor 357
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank 41,183,402$ -$ -$ -$ 6,008,213$ -$ 9,389,085$ -$ -$ 160,729,872$ -$ -$ -$ -$ -$ -$ 44,909,055$ -$ -$ -$ 41,605,375$ -$ 3,695,259$ -$ 121,076,998$ -$ 10,753,678$ -$ 125,921,646$ -$ 11,183,965$ -$ 31,062,684$ -$ 32,308,021$ -$ -$ -$ 29,359,860$ -$ -$ -$ 21,963,893$ -$ -$ -$ 851,584$ -$ -$ -$ -$ -$ 411,767,374$ 160,729,872$ 119,505,344$ -$ 470,238,025$ 171,083,433$ 125,864,092$ -$ 6,091,682$ -$ -$ -$ 20,232,930$ -$ 31,618,168$ -$ -$ -$ -$ -$ 2,582,663$ -$ 4,035,948$ -$ -$ -$ -$ -$ 3,720,647$ -$ 5,814,287$ -$ 34,153$ -$ -$ -$ 308,300$ -$ -$ -$ 611,161$ -$ -$ -$ 1,262,319$ -$ -$ -$ 17,186,342$ -$ -$ -$ 342,663$ -$ 535,482$ -$ 5,546$ -$ 8,667$ -$ 52,378,406$ -$ 42,012,552$ -$ 522,616,431$ 171,083,433$ 167,876,644$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24,486,080$ -$ -$ -$ -$ -$ -$ -$ 24,486,080$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 24,486,080$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 417,501$ 140,551$ 125,985$ -$ -$ 4,522,181$ -$ -$ 1,251,520$ -$ -$ -$ 8,164,974$ -$ -$ -$ 3,340,446$ -$ 296,688$ -$ 1,705,404$ -$ 151,469$ -$ Distribution
Line
No. Item Account/ID
427 Underground Conduit 358
428 Misc. Transmission Plant 359
429 Subtotal Transmission Plant
430
431 Distribution Plant
432 Land and Land Rights 360
433 Structures & Improvements 361
434 Station Equipment 362
435 Misc. Plant 363
436 Towers and Fixtures 364
437 Overhead Conductor 365
438 Undgeround Conduit 366
439 Underground Conductor 367
440 Line Transformers 368
441 Services 369
442 Meters 370
443 Inst. on Customer Premises 371
444 Street Light / Signal System 373
445 Total Distribution Plant
446
447 Subtotal Plant Before General
448
449 General Plant
450 Land and Land Rights 389
451 Structures & Improvements 390
452 Structures & Improvements - Other 3900
453 Office Furniture & Equipment 391
454 Info System Computers 3910
455 Transportation Equipment 392
456 Stores Equipment 393
457 Tools, Shop & Garage Equipment 394
458 Laboratory Equipment 395
459 Power Operated Equipment 396
460 Communication Equipment 397
461 Miscellaneous Equipment 398
462 Other Tangible Property 399
463 Subtotal General Plant
464
465 Total Accumulated Depreciation
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301
471 Franchises and Consents 302
472 Misc. Intangible Plant 303
473 Misc. Computer Software 3030
474 Subtotal Intangible Plant
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310
479 Structures & Improvements 311
480 Boiler Plant Equipment 312
481 Engines and Engine Generators 313
482 Turbo-Generator Units 314
483 Accessory Electric Equipment 315
484 Misc. Power Plant Equipment 316
485 Subtotal Steam Produciton
486
487 Hydraulic Production
488 Land and Land Rights 330
489 Structures & Improvements 331
490 Reservoirs, Dams and Water Ways 332
491 Water Wheel, Turbine and Generator 333
492 Accessory Electric Equipment 334
493 Misc. Power Plant Equipment 335
494 Roads, Railroads and Bridges 336
495 Subtotal Hydraulic Production
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340
499 Structures & Improvements 341
500 Fuel Holders, Prod, & Acc. 342
501 Prime Movers 343
502 Generators & Other Production 344
503 Accessory Electric Equipment 345
504 Misc. Production Plant 2000
505 Subtotal Combustion Turbine & Other Production
506
507 Total Production Plant
508
509 Transmission Plant
510 Land and Land Rights 350
511 Reserved 351
512 Structures & Improvements 352
513 Station Equipment - System 353
514 Towers and Fixtures 354
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank 1,155,075$ -$ 102,590$ -$ -$ -$ -$ -$ 16,034,920$ 4,662,732$ 676,731$ -$ -$ -$ -$ -$ 1,664,872$ -$ 2,601,709$ -$ -$ 56,848,424$ -$ -$ -$ -$ -$ -$ 18,346,185$ -$ -$ -$ 22,090,914$ -$ 1,962,046$ -$ 34,805,133$ -$ 3,091,282$ -$ 62,903,673$ -$ 5,586,906$ -$ 16,408,401$ -$ 17,066,232$ -$ -$ -$ 15,070,839$ -$ -$ -$ 7,206,731$ -$ -$ -$ 762,056$ -$ -$ -$ -$ -$ 156,219,177$ 56,848,424$ 53,347,800$ -$ 196,740,177$ 61,511,156$ 54,024,532$ -$ -$ -$ -$ -$ 4,762,049$ -$ 7,441,694$ -$ -$ -$ -$ -$ 1,921,885$ -$ 3,003,346$ -$ -$ -$ -$ -$ 3,006,431$ -$ 4,698,174$ -$ 34,153$ -$ -$ -$ 265,082$ -$ -$ -$ 611,161$ -$ -$ -$ 1,110,992$ -$ -$ -$ 12,856,036$ -$ -$ -$ 313,189$ -$ 489,423$ -$ 1,849$ -$ 2,889$ -$ 24,882,827$ -$ 15,635,526$ -$ 221,623,004$ 61,511,156$ 69,660,058$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8,498,759$ 2,861,097$ 2,564,583$ -$ -$ -$ -$ -$ 8,498,759$ 2,861,097$ 2,564,583$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 8,498,759$ 2,861,097$ 2,564,583$ -$ 1,575,580$ 530,417$ 475,446$ -$ -$ -$ -$ -$ 152,743$ 51,421$ 46,092$ -$ -$ 268,270$ -$ -$ 2,315,992$ -$ -$ -$ Distribution
Line
No. Item Account/ID
515 Poles and Fixtures 355
516 Overhead Conductor 356
517 Underground Conductor 357
518 Underground Conduit 358
519 Misc. Transmission Plant 359
520 Subtotal Transmission Plant
521
522 Distribution Plant
523 Land and Land Rights 360
524 Structures & Improvements 361
525 Station Equipment 362
526 Misc. Plant 363
527 Towers and Fixtures 364
528 Overhead Conductor 365
529 Undgeround Conduit 366
530 Underground Conductor 367
531 Line Transformers 368
532 Services 369
533 Meters 370
534 Inst. on Customer Premises 371
535 Street Light / Signal System 373
536 Total Distribution Plant
537
538 Subtotal Plant Before General
539
540 General Plant
541 Land and Land Rights 389
542 Structures & Improvements 390
543 Structures & Improvements - Other 3900
544 Office Furniture & Equipment 391
545 Info System Computers 3910
546 Transportation Equipment 392
547 Stores Equipment 393
548 Tools, Shop & Garage Equipment 394
549 Laboratory Equipment 395
550 Power Operated Equipment 396
551 Communication Equipment 397
552 Miscellaneous Equipment 398
553 Other Tangible Property 399
554 Subtotal General Plant
555
556 Total Net Plant in Service
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering
564 Fuel (Transportation & Handling)
565 Steam Expense
566 Electric Expense
567 Miscellaneous
568 Rent
569 Total Steam Production Operation
570
571 Steam Production Maintenance
572 Supervision & Engineering
573 Structures
574 Boilers
575 Electric Plant
576 Miscellaneous Labor
577 Total Steam Production Maintenance
578
579 Hydro Production Operation
580 Supervision & Engineering
581 Water for Power
582 Hydraulic Expense
583 Electric Expense
584 Miscellaneous
585 Rent
586 Total Hydro Production Operation
587
588 Hydro Production Maintenance
589 Supervision & Engineering
590 Structures
591 Reservoirs & Dams
592 Electric Plant
593 Miscellaneous Plant
594 Total Hydro Production Maintenance
595
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank 14,763,654$ -$ -$ -$ 4,664,698$ -$ 414,304$ -$ 3,574,498$ -$ 317,476$ -$ 1,009,424$ -$ 89,654$ -$ -$ -$ -$ -$ 28,056,588$ 850,108$ 1,342,971$ -$ 41,183,402$ -$ -$ -$ 4,343,341$ -$ 6,787,376$ -$ -$ 103,881,448$ -$ -$ -$ -$ -$ -$ 26,562,871$ -$ -$ -$ 19,514,461$ -$ 1,733,213$ -$ 86,271,865$ -$ 7,662,396$ -$ 63,017,973$ -$ 5,597,058$ -$ 14,654,283$ -$ 15,241,789$ -$ -$ -$ 14,289,021$ -$ -$ -$ 14,757,162$ -$ -$ -$ 89,528$ -$ -$ -$ -$ -$ 255,548,197$ 103,881,448$ 66,157,544$ -$ 292,103,544$ 107,592,653$ 70,065,097$ -$ 6,091,682$ -$ -$ -$ 15,470,881$ -$ 24,176,474$ -$ -$ -$ -$ -$ 660,777$ -$ 1,032,602$ -$ -$ -$ -$ -$ 714,217$ -$ 1,116,112$ -$ -$ -$ -$ -$ 43,218$ -$ -$ -$ (0)$ -$ -$ -$ 151,327$ -$ -$ -$ 4,330,306$ -$ -$ -$ 29,474$ -$ 46,059$ -$ 3,697$ -$ 5,778$ -$ 27,495,579$ -$ 26,377,026$ -$ 319,599,123$ 107,592,653$ 96,442,123$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Distribution
Line
No. Item Account/ID
596 Combined Cycle Operation
597 Labor
598 Fuel Handling
599 Generation Expense
600 Miscellaneous Plant
601 Total Combined Cycle Operation
602
603 Combined Cycle Maintenance
604 Supervision & Engineering
605 Structures
606 Electric Plant
607 Miscellaneous Plant
608 Total Combined Cycle Maintenance
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130
612 Clearwater Generating Plant 6120140
613 PU Elec Power Supply Operations 6120000
614 Total Other Production
615
616 Total Production Labor
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering
621 Load Dispatch
622 Station Equipment
623 Overhead Lines
624 Underground Lines
625 General Labor
626 Miscellaneous
627 Rents
628 Total Transmission Operations
629
630 Transmission Maintenance
631 Supervision & Engineering
632 Structures
633 Station Equipment
634 Overhead Lines
635 Underground Lines
636 Miscellaneous
637 Total Transmission Maintenance
638
639 Wheeling
640 Wheeling
641 Wheeling
642 Total Wheeling
643
644 Total Transmission Labor
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000
649 PU Electric Field Operations 6105000
650 Energy Deliv. Engineering 6110000
651 Customer Engineering-GIS 6115000
652 Underground Lines
653 Street Lighting
654 Metering
655 Customer Installations
656 Miscellaneous
657 Rents
658 Total Distribution Operations
659
660 Distribution Maintenance
661 Supervision & Engineering
662 Structures
663 Stations Equipment
664 Overhead Lines
665 Underground Lines
666 Transformers
667 Street Lighting
668 Metering
669 Miscellaneous
670 Total Distribution Maintenance
671
672 Total Distribution Labor
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000
677 Pub Util Admin-Utility Billing 6005000
678 Pub Util Admin-Customer Service 6015000
679 Pub Util Admin-Marketing Service 6020000
680 Miscellaneous
681 Total Customer Accounting Expense
682
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,140,080$ -$ 8,032,445$ -$ 6,162,863$ -$ 9,630,758$ -$ 4,301,781$ -$ 6,722,429$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15,604,724$ -$ 24,385,632$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15,604,724$ -$ 24,385,632$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Distribution
Line
No. Item Account/ID
683 Customer Service Expense
684 Customer Engineering-GIS
685 Customer Assistance
686 Advertisement / Marketing
687 Miscellaneous
688 Total Customer Service Expense
689
690 Sales Expense
691 Sales Expense
692 Demonstrations & Selling
693 Miscellaneous Sales Expense
694 Total Sales Expense
695
696 Total Customer Labor
697
698 Total Labor Expense excluding A&G
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000
702 Pub Util Admin-Field Services 6010000
703 Legislative & Regulator Risk 6025000
704 Outside Services
705 Property Insurance
706 Injuries and Damages
707 Electric Utility Communication Labor
708 Miscellaneous
709 Rents
710 Transportation Pool General Labor
711 Maintenance of General Plant
712 N/A
713 Total Administrative & General Labor
714
715 Total Labor Expense
Allocation Factors
Substations
Demand
Customer
Street Lighting
Circuits - OH - WP-11
Circuits - UG - WP-11
Transformers - WP-11
Services
Meters - WP-11
Street Lighting
Supervision - Ops
Supervision - Maintenance
Total Distribution w/o Gen - Plant
Total Distribution - Plant
CIP w/o Subs
Gross General Plant
Capital
NA
Labor Excluding A&G
Total Labor
Revenue Requirement
Revenue Requirement - Excluding Street Lighting
Weighted Average Minimum System - WP-11
Demand / Customer - 50/50
Demand Related Customer Related
Distribution Demand Substation Distribution Customer Blank -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15,604,724$ -$ 24,385,632$ -$ 1,012,035$ -$ 1,581,515$ -$ -$ -$ -$ -$ 43,545$ -$ 68,049$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,055,580$ -$ 1,649,564$ -$ 16,660,304$ -$ 26,035,196$ -$ 0 1 0 0
0% 100% 0% 0%
1 0 0 0
100% 0% 0% 0%
0 0 1 0
0% 0% 100% 0%
0 0 0 0
0% 0% 0% 0%
92% 0% 8% 0%
92% 0% 8% 0%
49% 0% 51% 0%
0 0 1 0
0% 0% 100% 0%
29% 0% 71% 0%
0 0 0 0
0% 0% 0% 0%
3,258,595$ 19,467$ 299,917$ -$ 91% 1% 8% 0%
1 0 0 0
100% 0% 0% 0%
319,599,123$ 107,592,653$ 96,442,123$ -$ 59% 20% 18% 0%
0 1 0 0
0% 100% 0% 0%
24,882,827$ -$ 15,635,526$ -$ 61% 0% 39% 0%
2,349,758$ 791,043$ 709,062$ -$ 59% 20% 18% 0%
0 0 0 0
0% 0% 0% 0%
15,604,724$ -$ 24,385,632$ -$ 39% 0% 61% 0%
16,660,304$ -$ 26,035,196$ -$ 39% 0% 61% 0%
71,041,722$ 16,830,123$ 16,116,367$ -$ 66% 16% 15% 0%
71,041,722$ 16,830,123$ 16,116,367$ -$ 68% 16% 15% 0%
39% 0% 61% 0%
1 0 1 0
50% 0% 50% 0%
Distribution
Line
No. Item Account/ID
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500
4 Fuel (Transportation & Handling) 501
5 Steam Power Fuel - Gas 50110
6 Steam Power Fuel - Oil 50120
7 Steam Power Fuel - Coal 50130
8 Steam Expense 502
9 Electric Expense 505
10 Miscellaneous 506
11 Rent 507
12 Subtotal Steam Production Opeation
13 14 Steam Production Maintenance
15 Supervision & Engineering 510
16 Structures 511
17 Boilers 512
18 Electric Plant 513
19 Miscellaneous Labor 515
20 Subtotal Steam Production Maintenance
21 22 Nuclear Production Operation
23 Supervision & Engineering 517
24 Nuclear Fuel Expense 518
25 Electric Expense - Turbine Generators 523
26 Reserved NA
27 Miscellaneous Power Expenses 524
28 Reserved NA
29 Subtotal Nuclear Production Operation
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528
33 Reserved NA
34 Reserved NA
35 Reserved NA
36 Miscellaneous Plant 530
37 Subtotal Nuclear Production Maintenance
38 39 Combined Cycle Operation
40 Supervision & Engineering NA
41 Fuel NA
42 Combined Cycle Fuel - Gas NA
43 Combined Cycle Fuel - Oil NA
44 Generation Expense NA
45 Miscellaneous NA
46 Subtotal Combined Cycle Operation
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA
50 Structures NA
51 Electric Plant NA
52 Miscellaneous Plant NA
53 Subtotal Combined Cycle Maintenance
54 55 Other Production
56 Intermountain Power (take or pay) 546
57 Fuel Expense 547
58 Hoover (take or pay) 548
59 Misc. Other Power Generation 549
60 Palo Verde Power (take or pay) 550
61 Deseret Power (take or pay) 552
62 Maint/Generating & Elec. Equip. 553
63 System Load Control 556
64 Other Expenditures 557
65 Purchased Power 555
66 Purchased Power - Energy Direct Assignment 55501
67 Subtotal Other Production
68 69 Total Production O&M
70 71 Fuel & Purchased Power
72 73 Total Production O&M less Fuel & Purchased Power
74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560
78 Load Dispatch 561
79 Station Equipment 562
80 Overhead Lines 563
81 Underground Lines 564
82 Miscellaneous 566
83 Rents 567
84 Subtotal Transmission Operation
85 86 Transmission Maintenance
87 Supervision & Engineering 568
88 Structures 569
Direct Assignment Check Check
Lighting Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 72,393$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 185,629$ OK OK -$ -$ -$ OK OK -$ -$ 258,023$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK Distribution
Line
No. Item Account/ID
89 Station Equipment 570
90 Overhead Lines 571
91 Underground Lines 572
92 Miscellaneous 573
93 Subtotal Transmission Maintenance
94 95 Wheeling
96 Transmission Cost Fixed 565
97 Transmission Cost Variable 565
98 Subtotal Wheeling
99 100 Total Transmission O&M
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580
105 Load Dispatch 581
106 Station Equipment 582
107 Overhead Lines 583
108 Underground Lines 584
109 Street Lighting & Signal Expenses 585
110 Metering 586
111 Customer Installations 587
112 Miscellaneous 588
113 Rents 589
114 Subtotal Distribution Operations
115
116 Distribution Maintenance
117 Supervision 590
118 Structures 591
119 Station Equipment 592
120 Overhead Lines 593
121 Underground Lines 594
122 Transformers 595
123 Street Lighting & Signals 596
124 Metering 597
125 Miscellaneous 598
126 Subtotal Distribution Maintenance
127
128 Total Distribution O&M
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901
133 Meter Reading 902
134 Customer Records and Collection Expenses 903
135 Reserved NA
136 Uncollectible Accounts 904
137 Miscellaneous 905
138 Subtotal Customer Accounting Expense
139
140 Other Customer Costs
141 Supervision 907
142 Customer Assistance 908
143 Advertisement 909
144 Miscellaneous 910
145 Subotal Other Customer Costs
146
147 Sales Expense
148 Sales Expense - Supervision 911
149 Demonstrations & Selling 912
150 Advertising Expenses 913
151 Miscellaneous Sales Expense 916
152 Subtotal Sales Expense
153
154 Total Customer O&M
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920
158 Office Supplies & Expense 921
159 Interdepartmental Charges 922
160 Outside Services 923
161 Property Insurance 924
162 Injuries and Damages 925
163 Employee Pensions and Benefits 926
164 Franchise Requirements 927
165 Compliance & Consultants (Regulatory Commission Expense)928 166 General Advertising Expense 930
167 Rents 931
168 Miscellaneous General Expenses 933
169 Maintenance of General Plant 932
170 Duplicate Charges - Credit 929
171 Subtotal Administrative & General Expense
172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701
175 Expenses Transferred from Electric 702
176 IDI Utility Charges 703
Direct Assignment Check Check
Lighting Blank Total OK OK
-$ -$ 115,430$ OK OK -$ -$ 3,415$ OK OK -$ -$ -$ OK OK -$ -$ 739,297$ OK OK -$ -$ 858,143$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 1,116,166$ OK OK OK
OK
-$ -$ 5,154,971$ OK OK -$ -$ 3,219,260$ OK OK -$ -$ 19,467$ OK OK -$ -$ 91$ OK OK -$ -$ 4,616$ OK OK -$ -$ -$ OK OK -$ -$ 107,992$ OK OK -$ -$ 136,827$ OK OK -$ -$ 89,726$ OK OK -$ -$ -$ OK OK -$ -$ 8,732,950$ OK OK OK
-$ -$ -$ OK OK -$ -$ 68,920$ OK OK -$ -$ 1,249,308$ OK OK -$ -$ 7,724,053$ OK OK -$ -$ 2,876,410$ OK OK -$ -$ 78,936$ OK OK 1,226,264$ -$ 1,226,264$ OK OK -$ -$ 353,651$ OK OK -$ -$ 706,008$ OK OK 1,226,264$ -$ 14,283,549$ OK OK 1,226,264$ -$ 23,016,500$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ 9,326,671$ OK OK -$ -$ 338,373$ OK OK -$ -$ (16,703,346)$ OK OK -$ -$ 2,914,705$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 13,838,893$ OK OK -$ -$ -$ OK OK -$ -$ 5,125$ OK OK -$ -$ 1,004$ OK OK -$ -$ 423,203$ OK OK -$ -$ 1,652,473$ OK OK -$ -$ 69,798$ OK OK -$ -$ -$ OK OK -$ -$ 11,866,899$ OK OK OK
-$ -$ 4,598,838$ OK OK -$ -$ 1,357,572$ OK OK -$ -$ 12,051$ OK OK Distribution
Line
No. Item Account/ID
177 Removal Expenses 704
178 Taxes 707
179 Stores Expenses 781
180 Transportation Expenses 782
181 Tool and Shop Expenses 783
182 Insurance 788
183 Non-Operating Expenses 790
184 Subtotal Miscellaneous and Clearing Accounts
185
186 Total O&M Expense
187
188 Total O&M Expense less Purchased Power
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation
193 Transmission
194 Distribution
195 Customer
196 New Debt
197 Total Debt Service
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer
201 Other
202 Other
203 Other
204 Subtotal Taxes and Transfer to General Fund
205
206 Capital Paid from Current Earnings
207 Production
208 Transmission
209 Distribution
210 Customer
211 Street Lighting Capital
212 NA
213 Sutotal Capital Paid from Current Earnings
214
215 Reserves - Additional Cash Requirements
216
217 Total Additional Expenses & Deductions
218
219 Subtotal Revenue Requirement
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles
224 Diversion 344400
225 Service Connect Charges - Electric 344410
226 Misc Service Revenues - Electric 344491
227 Misc Operating Revenues - Electric 344492
228 Corona Fees- Rev 344493
Cap and Trade Auction 344511
230 REC Sale 344523
231 RA Capacity Sale 344522
232 Low Carbon Fuel Standard Credits 344514
233 Non Energy Receipts ABC Admin OH 344513
234 Subtotal Other Operating Revenue
235
236 Other Non-Operating Revenues (Expenses):
237 Gain (Loss) on retirement of utility plant
238 Interest Income
239 Corona Fees - Rev 344493
240 Misc. Settlement Reimbursement 344494
241 Late Payment Penalties 353400
242 Land and Building Rental 373100
243 Other Property Rental 373120
244 Pole Attachments 373125
245 Substation Operation & Maintenance 373126
246 Substation Leasing 373127
247 Communication Services 373128
248 CIS User Fee 373132
249 Refunds and Reimbursements 374000
250 Miscellaneous Receipts 374200
251 Cash Over/Shortage 374207
252 Asset Forfeiture Revenue 374500
253 Bad Debt Recovery 374800
254 Settlement Recovery 374801
255 Settlement Recovery - SONGS 374802
256 Liquidated Damages 374810
257 Sale of Salvage Materials 380030
258 Damage Claim Recoveries 380100
259 Operating Transfer from 650 Fund 985650
260 Utilization Charges 61250000
261 Subtotal Other Non-Operating Revenue
262
263 Wholesale Sales
264
Direct Assignment Check Check
Lighting Blank Total OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 1,190,785$ OK OK -$ -$ (1,027,120)$ OK OK -$ -$ 786,782$ OK OK -$ -$ -$ OK OK -$ -$ 6,918,909$ OK OK 1,226,264$ -$ 42,918,473$ OK OK 1,226,264$ -$ 42,918,473$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK 1,040,457$ -$ 27,477,924$ OK OK -$ -$ -$ OK OK 799,201$ -$ 21,106,476$ OK OK 1,839,658$ -$ 48,584,400$ OK OK OK
434,307$ -$ 12,801,788$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK 434,307$ -$ 12,801,788$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK 151,513$ -$ 4,001,377$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK 151,513$ -$ 4,001,377$ OK OK -$ -$ 1,557,718$ OK OK 2,425,479$ -$ 66,945,282$ OK OK 3,651,743$ -$ 109,863,755$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 2,419$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 452,744$ OK OK -$ -$ 501,054$ OK OK -$ -$ 13,099$ OK OK -$ -$ 969,316$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 730,181$ OK OK -$ -$ 18,690$ OK OK -$ -$ 268,470$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 113,460$ OK OK -$ -$ -$ OK OK -$ -$ 10,535$ OK OK -$ -$ 104,045$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 9,104$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 1,254,484$ OK OK -$ -$ -$ OK OK Distribution
Line
No. Item Account/ID
265 Transmission Revenue
266
267 Total Other Income
268
269 Total Retail Revenue Requirement
270
271
273
274
275
276
277
278
279
280
281
282
283
284 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301
289 Franchises and Consents 302
290 Misc. Intangible Plant 303
291 Misc. Computer Software 3030
292 Subtotal Intangible Plant
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310
297 Structures & Improvements 311
298 Boiler Plant Equipment 312
299 Engines and Engine Generators 313
300 Turbo-Generator Units 314
301 Accessory Electric Equipment 315
302 Misc. Power Plant Equipment 316
303 Subtotal Steam Produciton
304
305 Hydraulic Production
306 Land and Land Rights 330
307 Structures & Improvements 331
308 Reservoirs, Dams and Water Ways 332
309 Water Wheel, Turbine and Generator 333
310 Accessory Electric Equipment 334
311 Misc. Power Plant Equipment 335
312 Roads, Railroads and Bridges 336
313 Subtotal Hydraulic Production
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340
317 Structures & Improvements 341
318 Fuel Holders, Prod, & Acc. 342
319 Prime Movers 343
320 Generators & Other Production 344
321 Accessory Electric Equipment 345
322 Misc. Production Plant 2000
323 Subtotal Combustion Turbine & Other Production
324
325 Total Production Plant
326
327 Transmission Plant
328 Land and Land Rights 350
329 Reserved 351
330 Structures & Improvements 352
331 Station Equipment - System 353
332 Towers and Fixtures 354
333 Poles and Fixtures 355
334 Overhead Conductor 356
335 Underground Conductor 357
336 Underground Conduit 358
337 Misc. Transmission Plant 359
338 Subtotal Transmission Plant
339
Direct Assignment Check Check
Lighting Blank Total OK OK
-$ -$ -$ OK OK -$ -$ 2,223,800$ OK OK 3,651,743$ -$ 107,639,955$ OK OK OK
OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK 927,170$ -$ 24,486,080$ OK OK -$ -$ -$ OK OK 927,170$ -$ 24,486,080$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK 927,170$ -$ 24,486,080$ OK OK OK
101,594$ -$ 2,683,037$ OK OK -$ -$ -$ OK OK 36,769$ -$ 971,062$ OK OK -$ -$ 4,790,451$ OK OK -$ -$ 3,567,512$ OK OK -$ -$ 22,928,628$ OK OK -$ -$ 8,716,136$ OK OK -$ -$ 5,748,846$ OK OK -$ -$ 2,356,742$ OK OK -$ -$ -$ OK OK 138,363$ -$ 51,762,414$ OK OK Distribution
Line
No. Item Account/ID
340 Distribution Plant
341 Land and Land Rights 360
342 Structures & Improvements 361
343 Station Equipment 362
344 Misc. Plant 363
345 Towers and Fixtures 364
346 Overhead Conductor 365
347 Undgeround Conduit 366
348 Underground Conductor 367
349 Line Transformers 368
350 Services 369
351 Meters 370
352 Inst. on Customer Premises 371
353 Street Light / Signal System 373
354 Total Distribution Plant
355
356 Subtotal Plant Before General
357
358 General Plant
359 Land and Land Rights 389
360 Structures & Improvements 390
361 Structures & Improvements - Other 3900
362 Office Furniture & Equipment 391
363 Info System Computers 3910
364 Transportation Equipment 392
365 Stores Equipment 393
366 Tools, Shop & Garage Equipment 394
367 Laboratory Equipment 395
368 Power Operated Equipment 396
369 Communication Equipment 397
370 Miscellaneous Equipment 398
371 Other Tangible Property 399
372 Subtotal General Plant
373
374 Total Gross Plant in Service
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301
380 Franchises and Consents 302
381 Misc. Intangible Plant 303
382 Misc. Computer Software 3030
383 Subtotal Intangible Plant
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310
388 Structures & Improvements 311
389 Boiler Plant Equipment 312
390 Engines and Engine Generators 313
391 Turbo-Generator Units 314
392 Accessory Electric Equipment 315
393 Misc. Power Plant Equipment 316
394 Subtotal Steam Produciton
395
396 Hydraulic Production
397 Land and Land Rights 330
398 Structures & Improvements 331
399 Reservoirs, Dams and Water Ways 332
400 Water Wheel, Turbine and Generator 333
401 Accessory Electric Equipment 334
402 Misc. Power Plant Equipment 335
403 Roads, Railroads and Bridges 336
404 Subtotal Hydraulic Production
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340
408 Structures & Improvements 341
409 Fuel Holders, Prod, & Acc. 342
410 Prime Movers 343
411 Generators & Other Production 344
412 Accessory Electric Equipment 345
413 Misc. Production Plant 2000
414 Subtotal Combustion Turbine & Other Production
415
416 Total Production Plant
417
418 Transmission Plant
419 Land and Land Rights 350
420 Reserved 351
421 Structures & Improvements 352
422 Station Equipment - System 353
423 Towers and Fixtures 354
424 Poles and Fixtures 355
425 Overhead Conductor 356
426 Underground Conductor 357
Direct Assignment Check Check
Lighting Blank Total OK OK
OK
-$ -$ 41,183,402$ OK OK -$ -$ 15,397,298$ OK OK -$ -$ 160,729,872$ OK OK -$ -$ -$ OK OK -$ -$ 44,909,055$ OK OK -$ -$ 45,300,634$ OK OK -$ -$ 131,830,676$ OK OK -$ -$ 137,105,611$ OK OK -$ -$ 63,370,705$ OK OK -$ -$ 29,359,860$ OK OK -$ -$ 21,963,893$ OK OK -$ -$ 851,584$ OK OK 55,987,877$ -$ 55,987,877$ OK OK 55,987,877$ -$ 747,990,468$ OK OK 57,053,411$ -$ 824,238,961$ OK OK OK
-$ -$ 6,091,682$ OK OK -$ -$ 51,851,098$ OK OK -$ -$ -$ OK OK -$ -$ 6,618,611$ OK OK -$ -$ -$ OK OK -$ -$ 9,534,934$ OK OK -$ -$ 34,153$ OK OK -$ -$ 308,300$ OK OK -$ -$ 611,161$ OK OK -$ -$ 1,262,319$ OK OK -$ -$ 17,186,342$ OK OK -$ -$ 878,145$ OK OK -$ -$ 14,213$ OK OK -$ -$ 94,390,958$ OK OK 57,053,411$ -$ 918,629,919$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 24,486,080$ OK OK -$ -$ -$ OK OK -$ -$ 24,486,080$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 24,486,080$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK 26,921$ -$ 710,957$ OK OK -$ -$ 4,522,181$ OK OK -$ -$ 1,251,520$ OK OK -$ -$ 8,164,974$ OK OK -$ -$ 3,637,134$ OK OK -$ -$ 1,856,873$ OK OK Distribution
Line
No. Item Account/ID
427 Underground Conduit 358
428 Misc. Transmission Plant 359
429 Subtotal Transmission Plant
430
431 Distribution Plant
432 Land and Land Rights 360
433 Structures & Improvements 361
434 Station Equipment 362
435 Misc. Plant 363
436 Towers and Fixtures 364
437 Overhead Conductor 365
438 Undgeround Conduit 366
439 Underground Conductor 367
440 Line Transformers 368
441 Services 369
442 Meters 370
443 Inst. on Customer Premises 371
444 Street Light / Signal System 373
445 Total Distribution Plant
446
447 Subtotal Plant Before General
448
449 General Plant
450 Land and Land Rights 389
451 Structures & Improvements 390
452 Structures & Improvements - Other 3900
453 Office Furniture & Equipment 391
454 Info System Computers 3910
455 Transportation Equipment 392
456 Stores Equipment 393
457 Tools, Shop & Garage Equipment 394
458 Laboratory Equipment 395
459 Power Operated Equipment 396
460 Communication Equipment 397
461 Miscellaneous Equipment 398
462 Other Tangible Property 399
463 Subtotal General Plant
464
465 Total Accumulated Depreciation
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301
471 Franchises and Consents 302
472 Misc. Intangible Plant 303
473 Misc. Computer Software 3030
474 Subtotal Intangible Plant
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310
479 Structures & Improvements 311
480 Boiler Plant Equipment 312
481 Engines and Engine Generators 313
482 Turbo-Generator Units 314
483 Accessory Electric Equipment 315
484 Misc. Power Plant Equipment 316
485 Subtotal Steam Produciton
486
487 Hydraulic Production
488 Land and Land Rights 330
489 Structures & Improvements 331
490 Reservoirs, Dams and Water Ways 332
491 Water Wheel, Turbine and Generator 333
492 Accessory Electric Equipment 334
493 Misc. Power Plant Equipment 335
494 Roads, Railroads and Bridges 336
495 Subtotal Hydraulic Production
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340
499 Structures & Improvements 341
500 Fuel Holders, Prod, & Acc. 342
501 Prime Movers 343
502 Generators & Other Production 344
503 Accessory Electric Equipment 345
504 Misc. Production Plant 2000
505 Subtotal Combustion Turbine & Other Production
506
507 Total Production Plant
508
509 Transmission Plant
510 Land and Land Rights 350
511 Reserved 351
512 Structures & Improvements 352
513 Station Equipment - System 353
514 Towers and Fixtures 354
Direct Assignment Check Check
Lighting Blank Total OK OK
-$ -$ 1,257,665$ OK OK -$ -$ -$ OK OK 26,921$ -$ 21,401,303$ OK OK OK
-$ -$ -$ OK OK -$ -$ 4,266,581$ OK OK -$ -$ 56,848,424$ OK OK -$ -$ -$ OK OK -$ -$ 18,346,185$ OK OK -$ -$ 24,052,960$ OK OK -$ -$ 37,896,415$ OK OK -$ -$ 68,490,579$ OK OK -$ -$ 33,474,633$ OK OK -$ -$ 15,070,839$ OK OK -$ -$ 7,206,731$ OK OK -$ -$ 762,056$ OK OK 36,039,497$ -$ 36,039,497$ OK OK 36,039,497$ -$ 302,454,899$ OK OK 36,066,417$ -$ 348,342,282$ OK OK OK
-$ -$ -$ OK OK -$ -$ 12,203,743$ OK OK -$ -$ -$ OK OK -$ -$ 4,925,231$ OK OK -$ -$ -$ OK OK -$ -$ 7,704,605$ OK OK -$ -$ 34,153$ OK OK -$ -$ 265,082$ OK OK -$ -$ 611,161$ OK OK -$ -$ 1,110,992$ OK OK -$ -$ 12,856,036$ OK OK -$ -$ 802,611$ OK OK -$ -$ 4,738$ OK OK -$ -$ 40,518,353$ OK OK 36,066,417$ -$ 388,860,635$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK 548,002$ -$ 14,472,440$ OK OK -$ -$ -$ OK OK 548,002$ -$ 14,472,440$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK 548,002$ -$ 14,472,440$ OK OK OK
101,594$ -$ 2,683,037$ OK OK -$ -$ -$ OK OK 9,849$ -$ 260,105$ OK OK -$ -$ 268,270$ OK OK -$ -$ 2,315,992$ OK OK Distribution
Line
No. Item Account/ID
515 Poles and Fixtures 355
516 Overhead Conductor 356
517 Underground Conductor 357
518 Underground Conduit 358
519 Misc. Transmission Plant 359
520 Subtotal Transmission Plant
521
522 Distribution Plant
523 Land and Land Rights 360
524 Structures & Improvements 361
525 Station Equipment 362
526 Misc. Plant 363
527 Towers and Fixtures 364
528 Overhead Conductor 365
529 Undgeround Conduit 366
530 Underground Conductor 367
531 Line Transformers 368
532 Services 369
533 Meters 370
534 Inst. on Customer Premises 371
535 Street Light / Signal System 373
536 Total Distribution Plant
537
538 Subtotal Plant Before General
539
540 General Plant
541 Land and Land Rights 389
542 Structures & Improvements 390
543 Structures & Improvements - Other 3900
544 Office Furniture & Equipment 391
545 Info System Computers 3910
546 Transportation Equipment 392
547 Stores Equipment 393
548 Tools, Shop & Garage Equipment 394
549 Laboratory Equipment 395
550 Power Operated Equipment 396
551 Communication Equipment 397
552 Miscellaneous Equipment 398
553 Other Tangible Property 399
554 Subtotal General Plant
555
556 Total Net Plant in Service
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering
564 Fuel (Transportation & Handling)
565 Steam Expense
566 Electric Expense
567 Miscellaneous
568 Rent
569 Total Steam Production Operation
570
571 Steam Production Maintenance
572 Supervision & Engineering
573 Structures
574 Boilers
575 Electric Plant
576 Miscellaneous Labor
577 Total Steam Production Maintenance
578
579 Hydro Production Operation
580 Supervision & Engineering
581 Water for Power
582 Hydraulic Expense
583 Electric Expense
584 Miscellaneous
585 Rent
586 Total Hydro Production Operation
587
588 Hydro Production Maintenance
589 Supervision & Engineering
590 Structures
591 Reservoirs & Dams
592 Electric Plant
593 Miscellaneous Plant
594 Total Hydro Production Maintenance
595
Direct Assignment Check Check
Lighting Blank Total OK OK
-$ -$ 14,763,654$ OK OK -$ -$ 5,079,002$ OK OK -$ -$ 3,891,973$ OK OK -$ -$ 1,099,077$ OK OK -$ -$ -$ OK OK 111,443$ -$ 30,361,110$ OK OK OK
-$ -$ 41,183,402$ OK OK -$ -$ 11,130,717$ OK OK -$ -$ 103,881,448$ OK OK -$ -$ -$ OK OK -$ -$ 26,562,871$ OK OK -$ -$ 21,247,674$ OK OK -$ -$ 93,934,261$ OK OK -$ -$ 68,615,032$ OK OK -$ -$ 29,896,072$ OK OK -$ -$ 14,289,021$ OK OK -$ -$ 14,757,162$ OK OK -$ -$ 89,528$ OK OK 19,948,380$ -$ 19,948,380$ OK OK 19,948,380$ -$ 445,535,569$ OK OK 20,607,825$ -$ 490,369,119$ OK OK OK
-$ -$ 6,091,682$ OK OK -$ -$ 39,647,355$ OK OK -$ -$ -$ OK OK -$ -$ 1,693,379$ OK OK -$ -$ -$ OK OK -$ -$ 1,830,329$ OK OK -$ -$ -$ OK OK -$ -$ 43,218$ OK OK -$ -$ (0)$ OK OK -$ -$ 151,327$ OK OK -$ -$ 4,330,306$ OK OK -$ -$ 75,533$ OK OK -$ -$ 9,475$ OK OK -$ -$ 53,872,605$ OK OK 20,607,825$ -$ 544,241,724$ OK OK OK
OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK Distribution
Line
No. Item Account/ID
596 Combined Cycle Operation
597 Labor
598 Fuel Handling
599 Generation Expense
600 Miscellaneous Plant
601 Total Combined Cycle Operation
602
603 Combined Cycle Maintenance
604 Supervision & Engineering
605 Structures
606 Electric Plant
607 Miscellaneous Plant
608 Total Combined Cycle Maintenance
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130
612 Clearwater Generating Plant 6120140
613 PU Elec Power Supply Operations 6120000
614 Total Other Production
615
616 Total Production Labor
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering
621 Load Dispatch
622 Station Equipment
623 Overhead Lines
624 Underground Lines
625 General Labor
626 Miscellaneous
627 Rents
628 Total Transmission Operations
629
630 Transmission Maintenance
631 Supervision & Engineering
632 Structures
633 Station Equipment
634 Overhead Lines
635 Underground Lines
636 Miscellaneous
637 Total Transmission Maintenance
638
639 Wheeling
640 Wheeling
641 Wheeling
642 Total Wheeling
643
644 Total Transmission Labor
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000
649 PU Electric Field Operations 6105000
650 Energy Deliv. Engineering 6110000
651 Customer Engineering-GIS 6115000
652 Underground Lines
653 Street Lighting
654 Metering
655 Customer Installations
656 Miscellaneous
657 Rents
658 Total Distribution Operations
659
660 Distribution Maintenance
661 Supervision & Engineering
662 Structures
663 Stations Equipment
664 Overhead Lines
665 Underground Lines
666 Transformers
667 Street Lighting
668 Metering
669 Miscellaneous
670 Total Distribution Maintenance
671
672 Total Distribution Labor
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000
677 Pub Util Admin-Utility Billing 6005000
678 Pub Util Admin-Customer Service 6015000
679 Pub Util Admin-Marketing Service 6020000
680 Miscellaneous
681 Total Customer Accounting Expense
682
Direct Assignment Check Check
Lighting Blank Total OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
OK
-$ -$ 13,172,525$ OK OK -$ -$ 15,793,621$ OK OK -$ -$ 11,024,210$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 39,990,356$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 39,990,356$ OK OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK Distribution
Line
No. Item Account/ID
683 Customer Service Expense
684 Customer Engineering-GIS
685 Customer Assistance
686 Advertisement / Marketing
687 Miscellaneous
688 Total Customer Service Expense
689
690 Sales Expense
691 Sales Expense
692 Demonstrations & Selling
693 Miscellaneous Sales Expense
694 Total Sales Expense
695
696 Total Customer Labor
697
698 Total Labor Expense excluding A&G
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000
702 Pub Util Admin-Field Services 6010000
703 Legislative & Regulator Risk 6025000
704 Outside Services
705 Property Insurance
706 Injuries and Damages
707 Electric Utility Communication Labor
708 Miscellaneous
709 Rents
710 Transportation Pool General Labor
711 Maintenance of General Plant
712 N/A
713 Total Administrative & General Labor
714
715 Total Labor Expense
Allocation Factors
Substations
Demand
Customer
Street Lighting
Circuits - OH - WP-11
Circuits - UG - WP-11
Transformers - WP-11
Services
Meters - WP-11
Street Lighting
Supervision - Ops
Supervision - Maintenance
Total Distribution w/o Gen - Plant
Total Distribution - Plant
CIP w/o Subs
Gross General Plant
Capital
NA
Labor Excluding A&G
Total Labor
Revenue Requirement
Revenue Requirement - Excluding Street Lighting
Weighted Average Minimum System - WP-11
Demand / Customer - 50/50
Direct Assignment Check Check
Lighting Blank Total OK OK
OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK OK
-$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 39,990,356$ OK OK OK
-$ -$ 2,593,550$ OK OK -$ -$ -$ OK OK -$ -$ 111,594$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ -$ OK OK -$ -$ 2,705,144$ OK OK -$ -$ 42,695,500$ OK OK 0 0 1
0% 0% 100%
0 0 1
0% 0% 100%
0 0 1
0% 0% 100%
1 0 1
100% 0% 100%
0% 0% 100%
0% 0% 100%
0% 0% 100%
0 0 1
0% 0% 100%
0% 0% 100%
1 0 1
100% 0% 100%
-$ -$ 3,577,979$ 0% 0% 100%
0 0 1
0% 0% 100%
20,607,825$ -$ 544,241,724$ 4% 0% 100%
0 0 1
0% 0% 100%
-$ -$ 40,518,353$ 0% 0% 100%
151,513$ -$ 4,001,377$ 4% 0% 100%
0 0 0
0% 0% 0%
-$ -$ 39,990,356$ 0% 0% 100%
-$ -$ 42,695,500$ 0% 0% 100%
3,651,743$ -$ 107,639,955$ 3% 0% 100%
-$ -$ 103,988,212$ 0% 0% 100%
0% 0% 100%
0 0 2
0% 0% 100%
Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500 -$ NA 4 Fuel (Transportation & Handling) 501 -$ NA 5 Steam Power Fuel - Gas 50110 -$ NA 6 Steam Power Fuel - Oil 50120 -$ NA 7 Steam Power Fuel - Coal 50130 -$ NA 8 Steam Expense 502 -$ NA 9 Electric Expense 505 -$ NA 10 Miscellaneous 506 -$ NA 11 Rent 507 -$ NA 12 Subtotal Steam Production Opeation -$
13 14 Steam Production Maintenance
15 Supervision & Engineering 510 -$ NA 16 Structures 511 -$ NA 17 Boilers 512 -$ NA 18 Electric Plant 513 -$ NA 19 Miscellaneous Labor 515 -$ NA 20 Subtotal Steam Production Maintenance -$
21 22 Nuclear Production Operation
23 Supervision & Engineering 517 -$ NA 24 Nuclear Fuel Expense 518 -$ NA 25 Electric Expense - Turbine Generators 523 -$ NA 26 Reserved NA -$ NA 27 Miscellaneous Power Expenses 524 -$ NA 28 Reserved NA -$ NA 29 Subtotal Nuclear Production Operation -$
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528 -$ NA 33 Reserved NA -$ NA 34 Reserved NA -$ NA 35 Reserved NA -$ NA 36 Miscellaneous Plant 530 -$ NA 37 Subtotal Nuclear Production Maintenance -$
38 39 Combined Cycle Operation
40 Supervision & Engineering NA -$ NA 41 Fuel NA -$ NA 42 Combined Cycle Fuel - Gas NA -$ NA 43 Combined Cycle Fuel - Oil NA -$ NA 44 Generation Expense NA -$ NA 45 Miscellaneous NA -$ NA 46 Subtotal Combined Cycle Operation -$
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA -$ NA 50 Structures NA -$ NA 51 Electric Plant NA -$ NA 52 Miscellaneous Plant NA -$ NA 53 Subtotal Combined Cycle Maintenance -$
54 55 Other Production
56 Intermountain Power (take or pay) 546 -$ NA 57 Fuel Expense 547 -$ NA 58 Hoover (take or pay) 548 -$ NA 59 Misc. Other Power Generation 549 -$ NA 60 Palo Verde Power (take or pay) 550 -$ NA 61 Deseret Power (take or pay) 552 -$ NA 62 Maint/Generating & Elec. Equip. 553 -$ NA 63 System Load Control 556 -$ NA 64 Other Expenditures 557 -$ NA 65 Purchased Power 555 -$ NA 66 Purchased Power - Energy Direct Assignment 55501 -$ NA 67 Subtotal Other Production -$
68 69 Total Production O&M -$
70 71 Fuel & Purchased Power -$
72 73 Total Production O&M less Fuel & Purchased Power -$ 74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560 -$ NA 78 Load Dispatch 561 -$ NA 79 Station Equipment 562 -$ NA 80 Overhead Lines 563 -$ NA 81 Underground Lines 564 -$ NA 82 Miscellaneous 566 -$ NA 83 Rents 567 -$ NA
Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
84 Subtotal Transmission Operation -$
85 86 Transmission Maintenance
87 Supervision & Engineering 568 -$ NA 88 Structures 569 -$ NA 89 Station Equipment 570 -$ NA 90 Overhead Lines 571 -$ NA 91 Underground Lines 572 -$ NA 92 Miscellaneous 573 -$ NA 93 Subtotal Transmission Maintenance -$
94 95 Wheeling
96 Transmission Cost Fixed 565 -$ NA 97 Transmission Cost Variable 565 -$ NA 98 Subtotal Wheeling -$
99 100 Total Transmission O&M -$
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580 -$ NA 105 Load Dispatch 581 -$ NA 106 Station Equipment 582 -$ NA 107 Overhead Lines 583 -$ NA 108 Underground Lines 584 -$ NA 109 Street Lighting & Signal Expenses 585 -$ NA 110 Metering 586 -$ NA 111 Customer Installations 587 -$ NA 112 Miscellaneous 588 -$ NA 113 Rents 589 -$ NA 114 Subtotal Distribution Operations -$
115
116 Distribution Maintenance
117 Supervision 590 -$ NA 118 Structures 591 -$ NA 119 Station Equipment 592 -$ NA 120 Overhead Lines 593 -$ NA 121 Underground Lines 594 -$ NA 122 Transformers 595 -$ NA 123 Street Lighting & Signals 596 -$ NA 124 Metering 597 -$ NA 125 Miscellaneous 598 -$ NA 126 Subtotal Distribution Maintenance -$
127
128 Total Distribution O&M -$
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901 243,880$ Cust. Acct. Super. 133 Meter Reading 902 1,359,936$ Meter Reading 134 Customer Records and Collection Expenses 903 7,008,132$ Customer Service 135 Reserved NA -$ NA 136 Uncollectible Accounts 904 1,240,440$ Customer Service 137 Miscellaneous 905 -$ NA 138 Subtotal Customer Accounting Expense 9,852,388$
139
140 Other Customer Costs
141 Supervision 907 -$ NA 142 Customer Assistance 908 1,062,674$ Customer Service 143 Advertisement 909 209,483$ Sales 144 Miscellaneous 910 -$ NA 145 Subotal Other Customer Costs 1,272,157$
146
147 Sales Expense
148 Sales Expense - Supervision 911 -$ NA 149 Demonstrations & Selling 912 239,001$ Sales 150 Advertising Expenses 913 2,962$ Sales 151 Miscellaneous Sales Expense 916 -$ NA 152 Subtotal Sales Expense 241,963$
153
154 Total Customer O&M 11,366,508$
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920 3,135,115$ Labor x/A&G 158 Office Supplies & Expense 921 120,652$ Labor x/A&G 159 Interdepartmental Charges 922 (5,614,748)$ Labor x/A&G 160 Outside Services 923 1,039,284$ Labor x/A&G 161 Property Insurance 924 -$ NA 162 Injuries and Damages 925 -$ NA 163 Employee Pensions and Benefits 926 4,651,876$ Labor x/A&G 164 Franchise Requirements 927 -$ NA 165 Compliance & Consultants (Regulatory Commission Expense)928 1,827$ Labor x/A&G 166 General Advertising Expense 930 358$ Labor x/A&G Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
167 Rents 931 57,417$ Customer Service 168 Miscellaneous General Expenses 933 589,215$ Customer Service 169 Maintenance of General Plant 932 24,888$ Customer Service 170 Duplicate Charges - Credit 929 -$ NA 171 Subtotal Administrative & General Expense 4,005,885$ 172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701 623,938$ Labor x/A&G 175 Expenses Transferred from Electric 702 184,186$ Labor x/A&G 176 IDI Utility Charges 703 1,635$ Labor x/A&G 177 Removal Expenses 704 -$ NA 178 Taxes 707 -$ NA 179 Stores Expenses 781 -$ NA 180 Transportation Expenses 782 -$ Labor x/A&G 181 Tool and Shop Expenses 783 -$ Labor x/A&G 182 Insurance 788 -$ Labor x/A&G 183 Non-Operating Expenses 790 -$ NA 184 Subtotal Miscellaneous and Clearing Accounts 809,758$ 185
186 Total O&M Expense 16,182,151$
187
188 Total O&M Expense less Purchased Power 16,182,151$
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation -$ NA 193 Transmission -$ NA 194 Distribution -$ NA 195 Customer -$ NA 196 New Debt -$ NA 197 Total Debt Service -$
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer 1,736,856$ Rev. Req 201 Other -$ NA 202 Other -$ NA 203 Other -$ NA 204 Subtotal Taxes and Transfer to General Fund 1,736,856$ 205
206 Capital Paid from Current Earnings
207 Production -$ NA 208 Transmission -$ NA 209 Distribution -$ NA 210 Customer -$ Rev. Req 211 Street Lighting Capital -$ NA 212 NA -$ NA 213 Sutotal Capital Paid from Current Earnings -$
214
215 Reserves - Additional Cash Requirements 211,340$ Rev. Req 216
217 Total Additional Expenses & Deductions 1,948,196$
218
219 Subtotal Revenue Requirement 18,130,347$
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles -$ Customer Service 224 Diversion 344400 -$ NA 225 Service Connect Charges - Electric 344410 868,460$ Customer Service 226 Misc Service Revenues - Electric 344491 2,409,600$ Customer Service 227 Misc Operating Revenues - Electric 344492 328$ Rev. Req 228 Corona Fees- Rev 344493 -$ NA 229 Cap and Trade Auction 344511 -$ Rev. Req 230 REC Sale 344523 -$ NA 231 RA Capacity Sale 344522 61,425$ Rev. Req 232 Low Carbon Fuel Standard Credits 344514 67,979$ Rev. Req 233 Non Energy Receipts ABC Admin OH 344513 1,777$ Rev. Req 234 Subtotal Other Operating Revenue 3,409,570$
235
236 Other Non-Operating Revenues (Expenses):
237 Gain (Loss) on retirement of utility plant -$ NA 238 Interest Income -$ Rev. Req 239 Corona Fees - Rev 344493 -$ NA 240 Misc. Settlement Reimbursement 344494 -$ NA 241 Late Payment Penalties 353400 -$ NA 242 Land and Building Rental 373100 99,066$ Rev. Req 243 Other Property Rental 373120 2,536$ Rev. Req 244 Pole Attachments 373125 -$ NA 245 Substation Operation & Maintenance 373126 -$ NA 246 Substation Leasing 373127 -$ NA 247 Communication Services 373128 -$ NA 248 CIS User Fee 373132 -$ NA 249 Refunds and Reimbursements 374000 -$ NA Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
250 Miscellaneous Receipts 374200 14,116$ Rev. Req 251 Cash Over/Shortage 374207 -$ Rev. Req 252 Asset Forfeiture Revenue 374500 -$ NA 253 Bad Debt Recovery 374800 -$ NA 254 Settlement Recovery 374801 -$ Rev. Req 255 Settlement Recovery - SONGS 374802 -$ NA 256 Liquidated Damages 374810 -$ NA 257 Sale of Salvage Materials 380030 1,235$ Rev. Req 258 Damage Claim Recoveries 380100 -$ Rev. Req 259 Operating Transfer from 650 Fund 985650 -$ NA 260 Utilization Charges 61250000 -$ NA 261 Subtotal Other Non-Operating Revenue 116,953$
262
263 Wholesale Sales -$ NA 264
265 Transmission Revenue -$ NA 266
267 Total Other Income 3,526,523$
268
269 Total Retail Revenue Requirement 14,603,824$
270
271
273
274
275
276
277
278
279
280
281
282
283
284
285 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301 -$ NA 289 Franchises and Consents 302 -$ NA 290 Misc. Intangible Plant 303 -$ NA 291 Misc. Computer Software 3030 -$ NA 292 Subtotal Intangible Plant -$
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310 -$ NA 297 Structures & Improvements 311 -$ NA 298 Boiler Plant Equipment 312 -$ NA 299 Engines and Engine Generators 313 -$ NA 300 Turbo-Generator Units 314 -$ NA 301 Accessory Electric Equipment 315 -$ NA 302 Misc. Power Plant Equipment 316 -$ NA 303 Subtotal Steam Produciton -$
304
305 Hydraulic Production
306 Land and Land Rights 330 -$ NA 307 Structures & Improvements 331 -$ NA 308 Reservoirs, Dams and Water Ways 332 -$ NA 309 Water Wheel, Turbine and Generator 333 -$ NA 310 Accessory Electric Equipment 334 -$ NA 311 Misc. Power Plant Equipment 335 -$ NA 312 Roads, Railroads and Bridges 336 -$ NA 313 Subtotal Hydraulic Production -$
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340 -$ NA 317 Structures & Improvements 341 -$ NA 318 Fuel Holders, Prod, & Acc. 342 -$ NA 319 Prime Movers 343 -$ NA 320 Generators & Other Production 344 -$ NA 321 Accessory Electric Equipment 345 -$ NA 322 Misc. Production Plant 2000 -$ NA 323 Subtotal Combustion Turbine & Other Production -$
324
325 Total Production Plant -$
326
327 Transmission Plant
328 Land and Land Rights 350 -$ NA 329 Reserved 351 -$ NA 330 Structures & Improvements 352 -$ NA 331 Station Equipment - System 353 -$ NA 332 Towers and Fixtures 354 -$ NA Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
333 Poles and Fixtures 355 -$ NA 334 Overhead Conductor 356 -$ NA 335 Underground Conductor 357 -$ NA 336 Underground Conduit 358 -$ NA 337 Misc. Transmission Plant 359 -$ NA 338 Subtotal Transmission Plant -$
339
340 Distribution Plant
341 Land and Land Rights 360 -$ NA 342 Structures & Improvements 361 -$ NA 343 Station Equipment 362 -$ NA 344 Misc. Plant 363 -$ NA 345 Towers and Fixtures 364 -$ NA 346 Overhead Conductor 365 -$ NA 347 Undgeround Conduit 366 -$ NA 348 Underground Conductor 367 -$ NA 349 Line Transformers 368 -$ NA 350 Services 369 -$ NA 351 Meters 370 -$ NA 352 Inst. on Customer Premises 371 -$ NA 353 Street Light / Signal System 373 -$ NA 354 Total Distribution Plant -$
355
356 Subtotal Plant Before General -$
357
358 General Plant
359 Land and Land Rights 389 -$ NA 360 Structures & Improvements 390 -$ NA 361 Structures & Improvements - Other 3900 -$ NA 362 Office Furniture & Equipment 391 -$ NA 363 Info System Computers 3910 -$ NA 364 Transportation Equipment 392 -$ NA 365 Stores Equipment 393 -$ NA 366 Tools, Shop & Garage Equipment 394 -$ NA 367 Laboratory Equipment 395 -$ NA 368 Power Operated Equipment 396 -$ NA 369 Communication Equipment 397 -$ NA 370 Miscellaneous Equipment 398 -$ NA 371 Other Tangible Property 399 -$ NA 372 Subtotal General Plant -$
373
374 Total Gross Plant in Service -$
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301 -$ NA 380 Franchises and Consents 302 -$ NA 381 Misc. Intangible Plant 303 -$ NA 382 Misc. Computer Software 3030 -$ NA 383 Subtotal Intangible Plant -$
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310 -$ NA 388 Structures & Improvements 311 -$ NA 389 Boiler Plant Equipment 312 -$ NA 390 Engines and Engine Generators 313 -$ NA 391 Turbo-Generator Units 314 -$ NA 392 Accessory Electric Equipment 315 -$ NA 393 Misc. Power Plant Equipment 316 -$ NA 394 Subtotal Steam Produciton -$
395
396 Hydraulic Production
397 Land and Land Rights 330 -$ NA 398 Structures & Improvements 331 -$ NA 399 Reservoirs, Dams and Water Ways 332 -$ NA 400 Water Wheel, Turbine and Generator 333 -$ NA 401 Accessory Electric Equipment 334 -$ NA 402 Misc. Power Plant Equipment 335 -$ NA 403 Roads, Railroads and Bridges 336 -$ NA 404 Subtotal Hydraulic Production -$
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340 -$ NA 408 Structures & Improvements 341 -$ NA 409 Fuel Holders, Prod, & Acc. 342 -$ NA 410 Prime Movers 343 -$ NA 411 Generators & Other Production 344 -$ NA 412 Accessory Electric Equipment 345 -$ NA 413 Misc. Production Plant 2000 -$ NA 414 Subtotal Combustion Turbine & Other Production -$
415
Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
416 Total Production Plant -$
417
418 Transmission Plant
419 Land and Land Rights 350 -$ NA 420 Reserved 351 -$ NA 421 Structures & Improvements 352 -$ NA 422 Station Equipment - System 353 -$ NA 423 Towers and Fixtures 354 -$ NA 424 Poles and Fixtures 355 -$ NA 425 Overhead Conductor 356 -$ NA 426 Underground Conductor 357 -$ NA 427 Underground Conduit 358 -$ NA 428 Misc. Transmission Plant 359 -$ NA 429 Subtotal Transmission Plant -$
430
431 Distribution Plant
432 Land and Land Rights 360 -$ NA 433 Structures & Improvements 361 -$ NA 434 Station Equipment 362 -$ NA 435 Misc. Plant 363 -$ NA 436 Towers and Fixtures 364 -$ NA 437 Overhead Conductor 365 -$ NA 438 Undgeround Conduit 366 -$ NA 439 Underground Conductor 367 -$ NA 440 Line Transformers 368 -$ NA 441 Services 369 -$ NA 442 Meters 370 -$ NA 443 Inst. on Customer Premises 371 -$ NA 444 Street Light / Signal System 373 -$ NA 445 Total Distribution Plant -$
446
447 Subtotal Plant Before General -$
448
449 General Plant
450 Land and Land Rights 389 -$ NA 451 Structures & Improvements 390 -$ NA 452 Structures & Improvements - Other 3900 -$ NA 453 Office Furniture & Equipment 391 -$ NA 454 Info System Computers 3910 -$ NA 455 Transportation Equipment 392 -$ NA 456 Stores Equipment 393 -$ NA 457 Tools, Shop & Garage Equipment 394 -$ NA 458 Laboratory Equipment 395 -$ NA 459 Power Operated Equipment 396 -$ NA 460 Communication Equipment 397 -$ NA 461 Miscellaneous Equipment 398 -$ NA 462 Other Tangible Property 399 -$ NA 463 Subtotal General Plant -$
464
465 Total Accumulated Depreciation -$
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301 -$ NA 471 Franchises and Consents 302 -$ NA 472 Misc. Intangible Plant 303 -$ NA 473 Misc. Computer Software 3030 -$ NA 474 Subtotal Intangible Plant -$
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310 -$ NA 479 Structures & Improvements 311 -$ NA 480 Boiler Plant Equipment 312 -$ NA 481 Engines and Engine Generators 313 -$ NA 482 Turbo-Generator Units 314 -$ NA 483 Accessory Electric Equipment 315 -$ NA 484 Misc. Power Plant Equipment 316 -$ NA 485 Subtotal Steam Produciton -$
486
487 Hydraulic Production
488 Land and Land Rights 330 -$ NA 489 Structures & Improvements 331 -$ NA 490 Reservoirs, Dams and Water Ways 332 -$ NA 491 Water Wheel, Turbine and Generator 333 -$ NA 492 Accessory Electric Equipment 334 -$ NA 493 Misc. Power Plant Equipment 335 -$ NA 494 Roads, Railroads and Bridges 336 -$ NA 495 Subtotal Hydraulic Production -$
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340 -$ NA 499 Structures & Improvements 341 -$ NA Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
500 Fuel Holders, Prod, & Acc. 342 -$ NA 501 Prime Movers 343 -$ NA 502 Generators & Other Production 344 -$ NA 503 Accessory Electric Equipment 345 -$ NA 504 Misc. Production Plant 2000 -$ NA 505 Subtotal Combustion Turbine & Other Production -$
506
507 Total Production Plant -$
508
509 Transmission Plant
510 Land and Land Rights 350 -$ NA 511 Reserved 351 -$ NA 512 Structures & Improvements 352 -$ NA 513 Station Equipment - System 353 -$ NA 514 Towers and Fixtures 354 -$ NA 515 Poles and Fixtures 355 -$ NA 516 Overhead Conductor 356 -$ NA 517 Underground Conductor 357 -$ NA 518 Underground Conduit 358 -$ NA 519 Misc. Transmission Plant 359 -$ NA 520 Subtotal Transmission Plant -$
521
522 Distribution Plant
523 Land and Land Rights 360 -$ NA 524 Structures & Improvements 361 -$ NA 525 Station Equipment 362 -$ NA 526 Misc. Plant 363 -$ NA 527 Towers and Fixtures 364 -$ NA 528 Overhead Conductor 365 -$ NA 529 Undgeround Conduit 366 -$ NA 530 Underground Conductor 367 -$ NA 531 Line Transformers 368 -$ NA 532 Services 369 -$ NA 533 Meters 370 -$ NA 534 Inst. on Customer Premises 371 -$ NA 535 Street Light / Signal System 373 -$ NA 536 Total Distribution Plant -$
537
538 Subtotal Plant Before General -$
539
540 General Plant
541 Land and Land Rights 389 -$ NA 542 Structures & Improvements 390 -$ NA 543 Structures & Improvements - Other 3900 -$ NA 544 Office Furniture & Equipment 391 -$ NA 545 Info System Computers 3910 -$ NA 546 Transportation Equipment 392 -$ NA 547 Stores Equipment 393 -$ NA 548 Tools, Shop & Garage Equipment 394 -$ NA 549 Laboratory Equipment 395 -$ NA 550 Power Operated Equipment 396 -$ NA 551 Communication Equipment 397 -$ NA 552 Miscellaneous Equipment 398 -$ NA 553 Other Tangible Property 399 -$ NA 554 Subtotal General Plant -$
555
556 Total Net Plant in Service -$
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering -$ NA 564 Fuel (Transportation & Handling) -$ NA 565 Steam Expense -$ NA 566 Electric Expense -$ NA 567 Miscellaneous -$ NA 568 Rent -$ NA 569 Total Steam Production Operation -$
570
571 Steam Production Maintenance
572 Supervision & Engineering -$ NA 573 Structures -$ NA 574 Boilers -$ NA 575 Electric Plant -$ NA 576 Miscellaneous Labor -$ NA 577 Total Steam Production Maintenance -$
578
579 Hydro Production Operation
580 Supervision & Engineering -$ NA 581 Water for Power -$ NA 582 Hydraulic Expense -$ NA Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
583 Electric Expense -$ NA 584 Miscellaneous -$ NA 585 Rent -$ NA 586 Total Hydro Production Operation -$
587
588 Hydro Production Maintenance
589 Supervision & Engineering -$ NA 590 Structures -$ NA 591 Reservoirs & Dams -$ NA 592 Electric Plant -$ NA 593 Miscellaneous Plant -$ NA 594 Total Hydro Production Maintenance -$
595
596 Combined Cycle Operation
597 Labor -$ NA 598 Fuel Handling -$ NA 599 Generation Expense -$ NA 600 Miscellaneous Plant -$ NA 601 Total Combined Cycle Operation -$
602
603 Combined Cycle Maintenance
604 Supervision & Engineering -$ NA 605 Structures -$ NA 606 Electric Plant -$ NA 607 Miscellaneous Plant -$ NA 608 Total Combined Cycle Maintenance -$
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130 -$ NA 612 Clearwater Generating Plant 6120140 -$ NA 613 PU Elec Power Supply Operations 6120000 -$ NA 614 Total Other Production -$
615
616 Total Production Labor -$
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering -$ NA 621 Load Dispatch -$ NA 622 Station Equipment -$ NA 623 Overhead Lines -$ NA 624 Underground Lines -$ NA 625 General Labor -$ NA 626 Miscellaneous -$ NA 627 Rents -$ NA 628 Total Transmission Operations -$
629
630 Transmission Maintenance
631 Supervision & Engineering -$ NA 632 Structures -$ NA 633 Station Equipment -$ NA 634 Overhead Lines -$ NA 635 Underground Lines -$ NA 636 Miscellaneous -$ NA 637 Total Transmission Maintenance -$
638
639 Wheeling
640 Wheeling -$ NA 641 Wheeling -$ NA 642 Total Wheeling -$
643
644 Total Transmission Labor -$
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000 -$ NA 649 PU Electric Field Operations 6105000 -$ NA 650 Energy Deliv. Engineering 6110000 -$ NA 651 Customer Engineering-GIS 6115000 -$ NA 652 Underground Lines -$ NA 653 Street Lighting -$ NA 654 Metering -$ NA 655 Customer Installations -$ NA 656 Miscellaneous -$ NA 657 Rents -$ NA 658 Total Distribution Operations -$
659
Customer
Line Adjusted Allocation
No. Item Account/ID Test Year Factor
660 Distribution Maintenance
661 Supervision & Engineering -$ NA 662 Structures -$ NA 663 Stations Equipment -$ NA 664 Overhead Lines -$ NA 665 Underground Lines -$ NA 666 Transformers -$ NA 667 Street Lighting -$ NA 668 Metering -$ NA 669 Miscellaneous -$ NA 670 Total Distribution Maintenance -$
671
672 Total Distribution Labor -$
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000 1,512,751$ Customer Service 677 Pub Util Admin-Utility Billing 6005000 1,198,664$ Billing Exp 678 Pub Util Admin-Customer Service 6015000 4,426,209$ Customer Service 679 Pub Util Admin-Marketing Service 6020000 2,617,460$ Customer Service 680 Miscellaneous -$ NA 681 Total Customer Accounting Expense 9,755,084$
682
683 Customer Service Expense
684 Customer Engineering-GIS -$ NA 685 Customer Assistance -$ NA 686 Advertisement / Marketing -$ NA 687 Miscellaneous -$ NA 688 Total Customer Service Expense -$
689
690 Sales Expense
691 Sales Expense -$ NA 692 Demonstrations & Selling -$ NA 693 Miscellaneous Sales Expense -$ NA 694 Total Sales Expense -$
695
696 Total Customer Labor 9,755,084$
697
698 Total Labor Expense excluding A&G 9,755,084$
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000 924,771$ Rev. Req 702 Pub Util Admin-Field Services 6010000 3,632,238$ Rev. Req 703 Legislative & Regulator Risk 6025000 39,791$ Rev. Req 704 Outside Services -$ NA 705 Property Insurance -$ NA 706 Injuries and Damages -$ NA 707 Electric Utility Communication Labor -$ NA 708 Miscellaneous -$ NA 709 Rents -$ NA 710 Transportation Pool General Labor -$ NA 711 Maintenance of General Plant -$ NA 712 N/A -$ NA 713 Total Administrative & General Labor 4,596,799$
714
715 Total Labor Expense 14,351,883$
Allocation Factors
Meter Reading Meter Reading
Billing & Cashiering Billing Exp
Cusomer Accouting - Supervision Cust. Acct. Super.
Sales Sales
Customer Service Customer Service
Revenue Requirement Rev. Req
Labor x/ A&G Labor x/A&G
Capital CIP
Total Labor Total Labor
Gross Plant in Service Gross Plant
Net Plant in Service Net Plant
NA NA
Customer
Line
No. Item Account/ID
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500
4 Fuel (Transportation & Handling) 501
5 Steam Power Fuel - Gas 50110
6 Steam Power Fuel - Oil 50120
7 Steam Power Fuel - Coal 50130
8 Steam Expense 502
9 Electric Expense 505
10 Miscellaneous 506
11 Rent 507
12 Subtotal Steam Production Opeation
13 14 Steam Production Maintenance
15 Supervision & Engineering 510
16 Structures 511
17 Boilers 512
18 Electric Plant 513
19 Miscellaneous Labor 515
20 Subtotal Steam Production Maintenance
21 22 Nuclear Production Operation
23 Supervision & Engineering 517
24 Nuclear Fuel Expense 518
25 Electric Expense - Turbine Generators 523
26 Reserved NA
27 Miscellaneous Power Expenses 524
28 Reserved NA
29 Subtotal Nuclear Production Operation
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528
33 Reserved NA
34 Reserved NA
35 Reserved NA
36 Miscellaneous Plant 530
37 Subtotal Nuclear Production Maintenance
38 39 Combined Cycle Operation
40 Supervision & Engineering NA
41 Fuel NA
42 Combined Cycle Fuel - Gas NA
43 Combined Cycle Fuel - Oil NA
44 Generation Expense NA
45 Miscellaneous NA
46 Subtotal Combined Cycle Operation
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA
50 Structures NA
51 Electric Plant NA
52 Miscellaneous Plant NA
53 Subtotal Combined Cycle Maintenance
54 55 Other Production
56 Intermountain Power (take or pay) 546
57 Fuel Expense 547
58 Hoover (take or pay) 548
59 Misc. Other Power Generation 549
60 Palo Verde Power (take or pay) 550
61 Deseret Power (take or pay) 552
62 Maint/Generating & Elec. Equip. 553
63 System Load Control 556
64 Other Expenditures 557
65 Purchased Power 555
66 Purchased Power - Energy Direct Assignment 55501
67 Subtotal Other Production
68 69 Total Production O&M
70 71 Fuel & Purchased Power
72 73 Total Production O&M less Fuel & Purchased Power
74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560
78 Load Dispatch 561
79 Station Equipment 562
80 Overhead Lines 563
81 Underground Lines 564
82 Miscellaneous 566
83 Rents 567
Meter Reading Customer Accounting Customer Service Sales -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Customer
Line
No. Item Account/ID
84 Subtotal Transmission Operation
85 86 Transmission Maintenance
87 Supervision & Engineering 568
88 Structures 569
89 Station Equipment 570
90 Overhead Lines 571
91 Underground Lines 572
92 Miscellaneous 573
93 Subtotal Transmission Maintenance
94 95 Wheeling
96 Transmission Cost Fixed 565
97 Transmission Cost Variable 565
98 Subtotal Wheeling
99 100 Total Transmission O&M
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580
105 Load Dispatch 581
106 Station Equipment 582
107 Overhead Lines 583
108 Underground Lines 584
109 Street Lighting & Signal Expenses 585
110 Metering 586
111 Customer Installations 587
112 Miscellaneous 588
113 Rents 589
114 Subtotal Distribution Operations
115
116 Distribution Maintenance
117 Supervision 590
118 Structures 591
119 Station Equipment 592
120 Overhead Lines 593
121 Underground Lines 594
122 Transformers 595
123 Street Lighting & Signals 596
124 Metering 597
125 Miscellaneous 598
126 Subtotal Distribution Maintenance
127
128 Total Distribution O&M
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901
133 Meter Reading 902
134 Customer Records and Collection Expenses 903
135 Reserved NA
136 Uncollectible Accounts 904
137 Miscellaneous 905
138 Subtotal Customer Accounting Expense
139
140 Other Customer Costs
141 Supervision 907
142 Customer Assistance 908
143 Advertisement 909
144 Miscellaneous 910
145 Subotal Other Customer Costs
146
147 Sales Expense
148 Sales Expense - Supervision 911
149 Demonstrations & Selling 912
150 Advertising Expenses 913
151 Miscellaneous Sales Expense 916
152 Subtotal Sales Expense
153
154 Total Customer O&M
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920
158 Office Supplies & Expense 921
159 Interdepartmental Charges 922
160 Outside Services 923
161 Property Insurance 924
162 Injuries and Damages 925
163 Employee Pensions and Benefits 926
164 Franchise Requirements 927
165 Compliance & Consultants (Regulatory Commission Expense)928 166 General Advertising Expense 930
Meter Reading Customer Accounting Customer Service Sales -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 243,880$ -$ 1,359,936$ -$ -$ -$ -$ -$ 7,008,132$ -$ -$ -$ -$ -$ -$ -$ 1,240,440$ -$ -$ -$ -$ -$ 1,359,936$ -$ 8,492,451$ -$ -$ -$ -$ -$ -$ -$ 1,062,674$ -$ -$ -$ -$ 209,483$ -$ -$ -$ -$ -$ -$ 1,062,674$ 209,483$ -$ -$ -$ -$ -$ -$ -$ 239,001$ -$ -$ -$ 2,962$ -$ -$ -$ -$ -$ -$ -$ 241,963$ 1,359,936$ -$ 9,555,126$ 451,446$ -$ 385,230$ 2,749,885$ -$ -$ 14,825$ 105,827$ -$ -$ (689,917)$ (4,924,831)$ -$ -$ 127,703$ 911,581$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 571,603$ 4,080,273$ -$ -$ -$ -$ -$ -$ 225$ 1,603$ -$ -$ 44$ 314$ -$ Customer
Line
No. Item Account/ID
167 Rents 931
168 Miscellaneous General Expenses 933
169 Maintenance of General Plant 932
170 Duplicate Charges - Credit 929
171 Subtotal Administrative & General Expense
172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701
175 Expenses Transferred from Electric 702
176 IDI Utility Charges 703
177 Removal Expenses 704
178 Taxes 707
179 Stores Expenses 781
180 Transportation Expenses 782
181 Tool and Shop Expenses 783
182 Insurance 788
183 Non-Operating Expenses 790
184 Subtotal Miscellaneous and Clearing Accounts
185
186 Total O&M Expense
187
188 Total O&M Expense less Purchased Power
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation
193 Transmission
194 Distribution
195 Customer
196 New Debt
197 Total Debt Service
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer
201 Other
202 Other
203 Other
204 Subtotal Taxes and Transfer to General Fund
205
206 Capital Paid from Current Earnings
207 Production
208 Transmission
209 Distribution
210 Customer
211 Street Lighting Capital
212 NA
213 Sutotal Capital Paid from Current Earnings
214
215 Reserves - Additional Cash Requirements
216
217 Total Additional Expenses & Deductions
218
219 Subtotal Revenue Requirement
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles
224 Diversion 344400
225 Service Connect Charges - Electric 344410
226 Misc Service Revenues - Electric 344491
227 Misc Operating Revenues - Electric 344492
228 Corona Fees- Rev 344493
229 Cap and Trade Auction 344511
230 REC Sale 344523
231 RA Capacity Sale 344522
232 Low Carbon Fuel Standard Credits 344514
233 Non Energy Receipts ABC Admin OH 344513
234 Subtotal Other Operating Revenue
235
236 Other Non-Operating Revenues (Expenses):
237 Gain (Loss) on retirement of utility plant
238 Interest Income
239 Corona Fees - Rev 344493
240 Misc. Settlement Reimbursement 344494
241 Late Payment Penalties 353400
242 Land and Building Rental 373100
243 Other Property Rental 373120
244 Pole Attachments 373125
245 Substation Operation & Maintenance 373126
246 Substation Leasing 373127
247 Communication Services 373128
248 CIS User Fee 373132
249 Refunds and Reimbursements 374000
Meter Reading Customer Accounting Customer Service Sales -$ -$ 57,417$ -$ -$ -$ 589,215$ -$ -$ -$ 24,888$ -$ -$ -$ -$ -$ -$ 409,713$ 3,596,172$ -$ -$ 76,667$ 547,271$ -$ -$ 22,632$ 161,554$ -$ -$ 201$ 1,434$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 99,500$ 710,259$ -$ 1,359,936$ 509,213$ 13,861,556$ 451,446$ 1,359,936$ 509,213$ 13,861,556$ 451,446$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 183,044$ 68,539$ 1,424,510$ 60,763$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 183,044$ 68,539$ 1,424,510$ 60,763$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 22,273$ 8,340$ 173,334$ 7,394$ 205,316$ 76,878$ 1,597,844$ 68,157$ 1,565,253$ 586,091$ 15,459,400$ 519,603$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 868,460$ -$ -$ -$ 2,409,600$ -$ 35$ 13$ 269$ 11$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 6,473$ 2,424$ 50,379$ 2,149$ 7,164$ 2,683$ 55,754$ 2,378$ 187$ 70$ 1,458$ 62$ 13,860$ 5,190$ 3,385,920$ 4,601$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 10,440$ 3,909$ 81,250$ 3,466$ 267$ 100$ 2,080$ 89$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Customer
Line
No. Item Account/ID
250 Miscellaneous Receipts 374200
251 Cash Over/Shortage 374207
252 Asset Forfeiture Revenue 374500
253 Bad Debt Recovery 374800
254 Settlement Recovery 374801
255 Settlement Recovery - SONGS 374802
256 Liquidated Damages 374810
257 Sale of Salvage Materials 380030
258 Damage Claim Recoveries 380100
259 Operating Transfer from 650 Fund 985650
260 Utilization Charges 61250000
261 Subtotal Other Non-Operating Revenue
262
263 Wholesale Sales
264
265 Transmission Revenue
266
267 Total Other Income
268
269 Total Retail Revenue Requirement
270
271
273
274
275
276
277
278
279
280
281
282
283
284
285 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301
289 Franchises and Consents 302
290 Misc. Intangible Plant 303
291 Misc. Computer Software 3030
292 Subtotal Intangible Plant
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310
297 Structures & Improvements 311
298 Boiler Plant Equipment 312
299 Engines and Engine Generators 313
300 Turbo-Generator Units 314
301 Accessory Electric Equipment 315
302 Misc. Power Plant Equipment 316
303 Subtotal Steam Produciton
304
305 Hydraulic Production
306 Land and Land Rights 330
307 Structures & Improvements 331
308 Reservoirs, Dams and Water Ways 332
309 Water Wheel, Turbine and Generator 333
310 Accessory Electric Equipment 334
311 Misc. Power Plant Equipment 335
312 Roads, Railroads and Bridges 336
313 Subtotal Hydraulic Production
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340
317 Structures & Improvements 341
318 Fuel Holders, Prod, & Acc. 342
319 Prime Movers 343
320 Generators & Other Production 344
321 Accessory Electric Equipment 345
322 Misc. Production Plant 2000
323 Subtotal Combustion Turbine & Other Production
324
325 Total Production Plant
326
327 Transmission Plant
328 Land and Land Rights 350
329 Reserved 351
330 Structures & Improvements 352
331 Station Equipment - System 353
332 Towers and Fixtures 354
Meter Reading Customer Accounting Customer Service Sales 1,488$ 557$ 11,578$ 494$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 130$ 49$ 1,013$ 43$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 12,325$ 4,615$ 95,921$ 4,092$ -$ -$ -$ -$ -$ -$ -$ -$ 26,185$ 9,805$ 3,481,841$ 8,692$ 1,539,068$ 576,286$ 11,977,559$ 510,911$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Customer
Line
No. Item Account/ID
333 Poles and Fixtures 355
334 Overhead Conductor 356
335 Underground Conductor 357
336 Underground Conduit 358
337 Misc. Transmission Plant 359
338 Subtotal Transmission Plant
339
340 Distribution Plant
341 Land and Land Rights 360
342 Structures & Improvements 361
343 Station Equipment 362
344 Misc. Plant 363
345 Towers and Fixtures 364
346 Overhead Conductor 365
347 Undgeround Conduit 366
348 Underground Conductor 367
349 Line Transformers 368
350 Services 369
351 Meters 370
352 Inst. on Customer Premises 371
353 Street Light / Signal System 373
354 Total Distribution Plant
355
356 Subtotal Plant Before General
357
358 General Plant
359 Land and Land Rights 389
360 Structures & Improvements 390
361 Structures & Improvements - Other 3900
362 Office Furniture & Equipment 391
363 Info System Computers 3910
364 Transportation Equipment 392
365 Stores Equipment 393
366 Tools, Shop & Garage Equipment 394
367 Laboratory Equipment 395
368 Power Operated Equipment 396
369 Communication Equipment 397
370 Miscellaneous Equipment 398
371 Other Tangible Property 399
372 Subtotal General Plant
373
374 Total Gross Plant in Service
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301
380 Franchises and Consents 302
381 Misc. Intangible Plant 303
382 Misc. Computer Software 3030
383 Subtotal Intangible Plant
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310
388 Structures & Improvements 311
389 Boiler Plant Equipment 312
390 Engines and Engine Generators 313
391 Turbo-Generator Units 314
392 Accessory Electric Equipment 315
393 Misc. Power Plant Equipment 316
394 Subtotal Steam Produciton
395
396 Hydraulic Production
397 Land and Land Rights 330
398 Structures & Improvements 331
399 Reservoirs, Dams and Water Ways 332
400 Water Wheel, Turbine and Generator 333
401 Accessory Electric Equipment 334
402 Misc. Power Plant Equipment 335
403 Roads, Railroads and Bridges 336
404 Subtotal Hydraulic Production
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340
408 Structures & Improvements 341
409 Fuel Holders, Prod, & Acc. 342
410 Prime Movers 343
411 Generators & Other Production 344
412 Accessory Electric Equipment 345
413 Misc. Production Plant 2000
414 Subtotal Combustion Turbine & Other Production
415
Meter Reading Customer Accounting Customer Service Sales -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Customer
Line
No. Item Account/ID
416 Total Production Plant
417
418 Transmission Plant
419 Land and Land Rights 350
420 Reserved 351
421 Structures & Improvements 352
422 Station Equipment - System 353
423 Towers and Fixtures 354
424 Poles and Fixtures 355
425 Overhead Conductor 356
426 Underground Conductor 357
427 Underground Conduit 358
428 Misc. Transmission Plant 359
429 Subtotal Transmission Plant
430
431 Distribution Plant
432 Land and Land Rights 360
433 Structures & Improvements 361
434 Station Equipment 362
435 Misc. Plant 363
436 Towers and Fixtures 364
437 Overhead Conductor 365
438 Undgeround Conduit 366
439 Underground Conductor 367
440 Line Transformers 368
441 Services 369
442 Meters 370
443 Inst. on Customer Premises 371
444 Street Light / Signal System 373
445 Total Distribution Plant
446
447 Subtotal Plant Before General
448
449 General Plant
450 Land and Land Rights 389
451 Structures & Improvements 390
452 Structures & Improvements - Other 3900
453 Office Furniture & Equipment 391
454 Info System Computers 3910
455 Transportation Equipment 392
456 Stores Equipment 393
457 Tools, Shop & Garage Equipment 394
458 Laboratory Equipment 395
459 Power Operated Equipment 396
460 Communication Equipment 397
461 Miscellaneous Equipment 398
462 Other Tangible Property 399
463 Subtotal General Plant
464
465 Total Accumulated Depreciation
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301
471 Franchises and Consents 302
472 Misc. Intangible Plant 303
473 Misc. Computer Software 3030
474 Subtotal Intangible Plant
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310
479 Structures & Improvements 311
480 Boiler Plant Equipment 312
481 Engines and Engine Generators 313
482 Turbo-Generator Units 314
483 Accessory Electric Equipment 315
484 Misc. Power Plant Equipment 316
485 Subtotal Steam Produciton
486
487 Hydraulic Production
488 Land and Land Rights 330
489 Structures & Improvements 331
490 Reservoirs, Dams and Water Ways 332
491 Water Wheel, Turbine and Generator 333
492 Accessory Electric Equipment 334
493 Misc. Power Plant Equipment 335
494 Roads, Railroads and Bridges 336
495 Subtotal Hydraulic Production
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340
499 Structures & Improvements 341
Meter Reading Customer Accounting Customer Service Sales -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Customer
Line
No. Item Account/ID
500 Fuel Holders, Prod, & Acc. 342
501 Prime Movers 343
502 Generators & Other Production 344
503 Accessory Electric Equipment 345
504 Misc. Production Plant 2000
505 Subtotal Combustion Turbine & Other Production
506
507 Total Production Plant
508
509 Transmission Plant
510 Land and Land Rights 350
511 Reserved 351
512 Structures & Improvements 352
513 Station Equipment - System 353
514 Towers and Fixtures 354
515 Poles and Fixtures 355
516 Overhead Conductor 356
517 Underground Conductor 357
518 Underground Conduit 358
519 Misc. Transmission Plant 359
520 Subtotal Transmission Plant
521
522 Distribution Plant
523 Land and Land Rights 360
524 Structures & Improvements 361
525 Station Equipment 362
526 Misc. Plant 363
527 Towers and Fixtures 364
528 Overhead Conductor 365
529 Undgeround Conduit 366
530 Underground Conductor 367
531 Line Transformers 368
532 Services 369
533 Meters 370
534 Inst. on Customer Premises 371
535 Street Light / Signal System 373
536 Total Distribution Plant
537
538 Subtotal Plant Before General
539
540 General Plant
541 Land and Land Rights 389
542 Structures & Improvements 390
543 Structures & Improvements - Other 3900
544 Office Furniture & Equipment 391
545 Info System Computers 3910
546 Transportation Equipment 392
547 Stores Equipment 393
548 Tools, Shop & Garage Equipment 394
549 Laboratory Equipment 395
550 Power Operated Equipment 396
551 Communication Equipment 397
552 Miscellaneous Equipment 398
553 Other Tangible Property 399
554 Subtotal General Plant
555
556 Total Net Plant in Service
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering
564 Fuel (Transportation & Handling)
565 Steam Expense
566 Electric Expense
567 Miscellaneous
568 Rent
569 Total Steam Production Operation
570
571 Steam Production Maintenance
572 Supervision & Engineering
573 Structures
574 Boilers
575 Electric Plant
576 Miscellaneous Labor
577 Total Steam Production Maintenance
578
579 Hydro Production Operation
580 Supervision & Engineering
581 Water for Power
582 Hydraulic Expense
Meter Reading Customer Accounting Customer Service Sales -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Customer
Line
No. Item Account/ID
583 Electric Expense
584 Miscellaneous
585 Rent
586 Total Hydro Production Operation
587
588 Hydro Production Maintenance
589 Supervision & Engineering
590 Structures
591 Reservoirs & Dams
592 Electric Plant
593 Miscellaneous Plant
594 Total Hydro Production Maintenance
595
596 Combined Cycle Operation
597 Labor
598 Fuel Handling
599 Generation Expense
600 Miscellaneous Plant
601 Total Combined Cycle Operation
602
603 Combined Cycle Maintenance
604 Supervision & Engineering
605 Structures
606 Electric Plant
607 Miscellaneous Plant
608 Total Combined Cycle Maintenance
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130
612 Clearwater Generating Plant 6120140
613 PU Elec Power Supply Operations 6120000
614 Total Other Production
615
616 Total Production Labor
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering
621 Load Dispatch
622 Station Equipment
623 Overhead Lines
624 Underground Lines
625 General Labor
626 Miscellaneous
627 Rents
628 Total Transmission Operations
629
630 Transmission Maintenance
631 Supervision & Engineering
632 Structures
633 Station Equipment
634 Overhead Lines
635 Underground Lines
636 Miscellaneous
637 Total Transmission Maintenance
638
639 Wheeling
640 Wheeling
641 Wheeling
642 Total Wheeling
643
644 Total Transmission Labor
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000
649 PU Electric Field Operations 6105000
650 Energy Deliv. Engineering 6110000
651 Customer Engineering-GIS 6115000
652 Underground Lines
653 Street Lighting
654 Metering
655 Customer Installations
656 Miscellaneous
657 Rents
658 Total Distribution Operations
659
Meter Reading Customer Accounting Customer Service Sales -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ Customer
Line
No. Item Account/ID
660 Distribution Maintenance
661 Supervision & Engineering
662 Structures
663 Stations Equipment
664 Overhead Lines
665 Underground Lines
666 Transformers
667 Street Lighting
668 Metering
669 Miscellaneous
670 Total Distribution Maintenance
671
672 Total Distribution Labor
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000
677 Pub Util Admin-Utility Billing 6005000
678 Pub Util Admin-Customer Service 6015000
679 Pub Util Admin-Marketing Service 6020000
680 Miscellaneous
681 Total Customer Accounting Expense
682
683 Customer Service Expense
684 Customer Engineering-GIS
685 Customer Assistance
686 Advertisement / Marketing
687 Miscellaneous
688 Total Customer Service Expense
689
690 Sales Expense
691 Sales Expense
692 Demonstrations & Selling
693 Miscellaneous Sales Expense
694 Total Sales Expense
695
696 Total Customer Labor
697
698 Total Labor Expense excluding A&G
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000
702 Pub Util Admin-Field Services 6010000
703 Legislative & Regulator Risk 6025000
704 Outside Services
705 Property Insurance
706 Injuries and Damages
707 Electric Utility Communication Labor
708 Miscellaneous
709 Rents
710 Transportation Pool General Labor
711 Maintenance of General Plant
712 N/A
713 Total Administrative & General Labor
714
715 Total Labor Expense
Allocation Factors
Meter Reading
Billing & Cashiering
Cusomer Accouting - Supervision
Sales
Customer Service
Revenue Requirement
Labor x/ A&G
Capital
Total Labor
Gross Plant in Service
Net Plant in Service
NA
Meter Reading Customer Accounting Customer Service Sales -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,512,751$ -$ -$ 1,198,664$ -$ -$ -$ -$ 4,426,209$ -$ -$ -$ 2,617,460$ -$ -$ -$ -$ -$ -$ 1,198,664$ 8,556,420$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 1,198,664$ 8,556,420$ -$ -$ 1,198,664$ 8,556,420$ -$ 97,460$ 36,493$ 758,466$ 32,353$ 382,794$ 143,333$ 2,979,038$ 127,073$ 4,193$ 1,570$ 32,635$ 1,392$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 484,447$ 181,396$ 3,770,138$ 160,818$ 484,447$ 1,380,060$ 12,326,558$ 160,818$ 1 0 0 0
100% 0% 0% 0%
0 1 0 0
0% 100% 0% 0%
0 0 1 0
0% 0% 100% 0%
0 0 0 1
0% 0% 0% 100%
0 0 1 0
0% 0% 100% 0%
1,539,068$ 576,286$ 11,977,559$ 510,911$ 11% 4% 82% 3%
-$ 1,198,664$ 8,556,420$ -$ 0% 12% 88% 0%
-$ -$ -$ -$ 0% 0% 0% 0%
484,447$ 1,380,060$ 12,326,558$ 160,818$ 3% 10% 86% 1%
-$ -$ -$ -$ 0% 0% 0% 0%
-$ -$ -$ -$ 0% 0% 0% 0%
0 0 0 0
0% 0% 0% 0%
Customer
Line
No. Item Account/ID
1 Production O&M
2 Steam Production Operation
3 Supervision & Engineering 500
4 Fuel (Transportation & Handling) 501
5 Steam Power Fuel - Gas 50110
6 Steam Power Fuel - Oil 50120
7 Steam Power Fuel - Coal 50130
8 Steam Expense 502
9 Electric Expense 505
10 Miscellaneous 506
11 Rent 507
12 Subtotal Steam Production Opeation
13 14 Steam Production Maintenance
15 Supervision & Engineering 510
16 Structures 511
17 Boilers 512
18 Electric Plant 513
19 Miscellaneous Labor 515
20 Subtotal Steam Production Maintenance
21 22 Nuclear Production Operation
23 Supervision & Engineering 517
24 Nuclear Fuel Expense 518
25 Electric Expense - Turbine Generators 523
26 Reserved NA
27 Miscellaneous Power Expenses 524
28 Reserved NA
29 Subtotal Nuclear Production Operation
30 31 Nuclear Production Maintenance
32 Supervision & Engineering 528
33 Reserved NA
34 Reserved NA
35 Reserved NA
36 Miscellaneous Plant 530
37 Subtotal Nuclear Production Maintenance
38 39 Combined Cycle Operation
40 Supervision & Engineering NA
41 Fuel NA
42 Combined Cycle Fuel - Gas NA
43 Combined Cycle Fuel - Oil NA
44 Generation Expense NA
45 Miscellaneous NA
46 Subtotal Combined Cycle Operation
47 48 Combined Cycle Maintenance
49 Supervision & Engineering NA
50 Structures NA
51 Electric Plant NA
52 Miscellaneous Plant NA
53 Subtotal Combined Cycle Maintenance
54 55 Other Production
56 Intermountain Power (take or pay) 546
57 Fuel Expense 547
58 Hoover (take or pay) 548
59 Misc. Other Power Generation 549
60 Palo Verde Power (take or pay) 550
61 Deseret Power (take or pay) 552
62 Maint/Generating & Elec. Equip. 553
63 System Load Control 556
64 Other Expenditures 557
65 Purchased Power 555
66 Purchased Power - Energy Direct Assignment 55501
67 Subtotal Other Production
68 69 Total Production O&M
70 71 Fuel & Purchased Power
72 73 Total Production O&M less Fuel & Purchased Power
74 75 Transmission O&M
76 Transmission Operation
77 Supervision & Engineering 560
78 Load Dispatch 561
79 Station Equipment 562
80 Overhead Lines 563
81 Underground Lines 564
82 Miscellaneous 566
83 Rents 567
Check Check
Blank Total OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK Customer
Line
No. Item Account/ID
84 Subtotal Transmission Operation
85 86 Transmission Maintenance
87 Supervision & Engineering 568
88 Structures 569
89 Station Equipment 570
90 Overhead Lines 571
91 Underground Lines 572
92 Miscellaneous 573
93 Subtotal Transmission Maintenance
94 95 Wheeling
96 Transmission Cost Fixed 565
97 Transmission Cost Variable 565
98 Subtotal Wheeling
99 100 Total Transmission O&M
101
102 Distribution O&M
103 Distribution Operations
104 Operation Maintenance and Engineering 580
105 Load Dispatch 581
106 Station Equipment 582
107 Overhead Lines 583
108 Underground Lines 584
109 Street Lighting & Signal Expenses 585
110 Metering 586
111 Customer Installations 587
112 Miscellaneous 588
113 Rents 589
114 Subtotal Distribution Operations
115
116 Distribution Maintenance
117 Supervision 590
118 Structures 591
119 Station Equipment 592
120 Overhead Lines 593
121 Underground Lines 594
122 Transformers 595
123 Street Lighting & Signals 596
124 Metering 597
125 Miscellaneous 598
126 Subtotal Distribution Maintenance
127
128 Total Distribution O&M
129
130 Customer O&M
131 Customer Accounting Expense
132 Supervision 901
133 Meter Reading 902
134 Customer Records and Collection Expenses 903
135 Reserved NA
136 Uncollectible Accounts 904
137 Miscellaneous 905
138 Subtotal Customer Accounting Expense
139
140 Other Customer Costs
141 Supervision 907
142 Customer Assistance 908
143 Advertisement 909
144 Miscellaneous 910
145 Subotal Other Customer Costs
146
147 Sales Expense
148 Sales Expense - Supervision 911
149 Demonstrations & Selling 912
150 Advertising Expenses 913
151 Miscellaneous Sales Expense 916
152 Subtotal Sales Expense
153
154 Total Customer O&M
155
156 Administrative & General Expense
157 Administrative Salaries & Misc. Labor 920
158 Office Supplies & Expense 921
159 Interdepartmental Charges 922
160 Outside Services 923
161 Property Insurance 924
162 Injuries and Damages 925
163 Employee Pensions and Benefits 926
164 Franchise Requirements 927
165 Compliance & Consultants (Regulatory Commission Expense)928 166 General Advertising Expense 930
Check Check
Blank Total OK OK
-$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ 243,880$ OK OK -$ 1,359,936$ OK OK -$ 7,008,132$ OK OK -$ -$ OK OK -$ 1,240,440$ OK OK -$ -$ OK OK -$ 9,852,388$ OK OK OK
-$ -$ OK OK -$ 1,062,674$ OK OK -$ 209,483$ OK OK -$ -$ OK OK -$ 1,272,157$ OK OK OK
-$ -$ OK OK -$ 239,001$ OK OK -$ 2,962$ OK OK -$ -$ OK OK -$ 241,963$ OK OK -$ 11,366,508$ OK OK OK
-$ 3,135,115$ OK OK -$ 120,652$ OK OK -$ (5,614,748)$ OK OK -$ 1,039,284$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 4,651,876$ OK OK -$ -$ OK OK -$ 1,827$ OK OK -$ 358$ OK OK Customer
Line
No. Item Account/ID
167 Rents 931
168 Miscellaneous General Expenses 933
169 Maintenance of General Plant 932
170 Duplicate Charges - Credit 929
171 Subtotal Administrative & General Expense
172
173 Miscellaneous and Clearing Accounts
174 General Government Charges 701
175 Expenses Transferred from Electric 702
176 IDI Utility Charges 703
177 Removal Expenses 704
178 Taxes 707
179 Stores Expenses 781
180 Transportation Expenses 782
181 Tool and Shop Expenses 783
182 Insurance 788
183 Non-Operating Expenses 790
184 Subtotal Miscellaneous and Clearing Accounts
185
186 Total O&M Expense
187
188 Total O&M Expense less Purchased Power
189
190 Additional Expenses & Deductions
191 Debt Service
192 Generation
193 Transmission
194 Distribution
195 Customer
196 New Debt
197 Total Debt Service
198
199 Taxes and Transfer to General Fund
200 General Fund Transfer
201 Other
202 Other
203 Other
204 Subtotal Taxes and Transfer to General Fund
205
206 Capital Paid from Current Earnings
207 Production
208 Transmission
209 Distribution
210 Customer
211 Street Lighting Capital
212 NA
213 Sutotal Capital Paid from Current Earnings
214
215 Reserves - Additional Cash Requirements
216
217 Total Additional Expenses & Deductions
218
219 Subtotal Revenue Requirement
220
221 Other Income
222 Other Operating Revenue:
223 Uncollectibles
224 Diversion 344400
225 Service Connect Charges - Electric 344410
226 Misc Service Revenues - Electric 344491
227 Misc Operating Revenues - Electric 344492
228 Corona Fees- Rev 344493
229 Cap and Trade Auction 344511
230 REC Sale 344523
231 RA Capacity Sale 344522
232 Low Carbon Fuel Standard Credits 344514
233 Non Energy Receipts ABC Admin OH 344513
234 Subtotal Other Operating Revenue
235
236 Other Non-Operating Revenues (Expenses):
237 Gain (Loss) on retirement of utility plant
238 Interest Income
239 Corona Fees - Rev 344493
240 Misc. Settlement Reimbursement 344494
241 Late Payment Penalties 353400
242 Land and Building Rental 373100
243 Other Property Rental 373120
244 Pole Attachments 373125
245 Substation Operation & Maintenance 373126
246 Substation Leasing 373127
247 Communication Services 373128
248 CIS User Fee 373132
249 Refunds and Reimbursements 374000
Check Check
Blank Total OK OK
-$ 57,417$ OK OK -$ 589,215$ OK OK -$ 24,888$ OK OK -$ -$ OK OK -$ 4,005,885$ OK OK OK
-$ 623,938$ OK OK -$ 184,186$ OK OK -$ 1,635$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 809,758$ OK OK -$ 16,182,151$ OK OK -$ 16,182,151$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ 1,736,856$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 1,736,856$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 211,340$ OK OK -$ 1,948,196$ OK OK -$ 18,130,347$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ 868,460$ OK OK -$ 2,409,600$ OK OK -$ 328$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 61,425$ OK OK -$ 67,979$ OK OK -$ 1,777$ OK OK -$ 3,409,570$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 99,066$ OK OK -$ 2,536$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK Customer
Line
No. Item Account/ID
250 Miscellaneous Receipts 374200
251 Cash Over/Shortage 374207
252 Asset Forfeiture Revenue 374500
253 Bad Debt Recovery 374800
254 Settlement Recovery 374801
255 Settlement Recovery - SONGS 374802
256 Liquidated Damages 374810
257 Sale of Salvage Materials 380030
258 Damage Claim Recoveries 380100
259 Operating Transfer from 650 Fund 985650
260 Utilization Charges 61250000
261 Subtotal Other Non-Operating Revenue
262
263 Wholesale Sales
264
265 Transmission Revenue
266
267 Total Other Income
268
269 Total Retail Revenue Requirement
270
271
273
274
275
276
277
278
279
280
281
282
283
284
285 PLANT IN SERVICE
285
286 Gross Plant in Service
287 Intangible Plant
288 Organization 301
289 Franchises and Consents 302
290 Misc. Intangible Plant 303
291 Misc. Computer Software 3030
292 Subtotal Intangible Plant
293
294 Production Plant
295 Steam Production
296 Land and Land Rights 310
297 Structures & Improvements 311
298 Boiler Plant Equipment 312
299 Engines and Engine Generators 313
300 Turbo-Generator Units 314
301 Accessory Electric Equipment 315
302 Misc. Power Plant Equipment 316
303 Subtotal Steam Produciton
304
305 Hydraulic Production
306 Land and Land Rights 330
307 Structures & Improvements 331
308 Reservoirs, Dams and Water Ways 332
309 Water Wheel, Turbine and Generator 333
310 Accessory Electric Equipment 334
311 Misc. Power Plant Equipment 335
312 Roads, Railroads and Bridges 336
313 Subtotal Hydraulic Production
314
315 Combustion Turbine & Other Production
316 Land and Land Rights 340
317 Structures & Improvements 341
318 Fuel Holders, Prod, & Acc. 342
319 Prime Movers 343
320 Generators & Other Production 344
321 Accessory Electric Equipment 345
322 Misc. Production Plant 2000
323 Subtotal Combustion Turbine & Other Production
324
325 Total Production Plant
326
327 Transmission Plant
328 Land and Land Rights 350
329 Reserved 351
330 Structures & Improvements 352
331 Station Equipment - System 353
332 Towers and Fixtures 354
Check Check
Blank Total OK OK
-$ 14,116$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 1,235$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 116,953$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 3,526,523$ OK OK -$ 14,603,824$ OK OK OK
OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK Customer
Line
No. Item Account/ID
333 Poles and Fixtures 355
334 Overhead Conductor 356
335 Underground Conductor 357
336 Underground Conduit 358
337 Misc. Transmission Plant 359
338 Subtotal Transmission Plant
339
340 Distribution Plant
341 Land and Land Rights 360
342 Structures & Improvements 361
343 Station Equipment 362
344 Misc. Plant 363
345 Towers and Fixtures 364
346 Overhead Conductor 365
347 Undgeround Conduit 366
348 Underground Conductor 367
349 Line Transformers 368
350 Services 369
351 Meters 370
352 Inst. on Customer Premises 371
353 Street Light / Signal System 373
354 Total Distribution Plant
355
356 Subtotal Plant Before General
357
358 General Plant
359 Land and Land Rights 389
360 Structures & Improvements 390
361 Structures & Improvements - Other 3900
362 Office Furniture & Equipment 391
363 Info System Computers 3910
364 Transportation Equipment 392
365 Stores Equipment 393
366 Tools, Shop & Garage Equipment 394
367 Laboratory Equipment 395
368 Power Operated Equipment 396
369 Communication Equipment 397
370 Miscellaneous Equipment 398
371 Other Tangible Property 399
372 Subtotal General Plant
373
374 Total Gross Plant in Service
375
376
377 Accumulated Depreciation
378 Intangible Plant
379 Organization 301
380 Franchises and Consents 302
381 Misc. Intangible Plant 303
382 Misc. Computer Software 3030
383 Subtotal Intangible Plant
384
385 Production Plant
386 Steam Production
387 Land and Land Rights 310
388 Structures & Improvements 311
389 Boiler Plant Equipment 312
390 Engines and Engine Generators 313
391 Turbo-Generator Units 314
392 Accessory Electric Equipment 315
393 Misc. Power Plant Equipment 316
394 Subtotal Steam Produciton
395
396 Hydraulic Production
397 Land and Land Rights 330
398 Structures & Improvements 331
399 Reservoirs, Dams and Water Ways 332
400 Water Wheel, Turbine and Generator 333
401 Accessory Electric Equipment 334
402 Misc. Power Plant Equipment 335
403 Roads, Railroads and Bridges 336
404 Subtotal Hydraulic Production
405
406 Combustion Turbine & Other Production
407 Land and Land Rights 340
408 Structures & Improvements 341
409 Fuel Holders, Prod, & Acc. 342
410 Prime Movers 343
411 Generators & Other Production 344
412 Accessory Electric Equipment 345
413 Misc. Production Plant 2000
414 Subtotal Combustion Turbine & Other Production
415
Check Check
Blank Total OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK OK
-$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK Customer
Line
No. Item Account/ID
416 Total Production Plant
417
418 Transmission Plant
419 Land and Land Rights 350
420 Reserved 351
421 Structures & Improvements 352
422 Station Equipment - System 353
423 Towers and Fixtures 354
424 Poles and Fixtures 355
425 Overhead Conductor 356
426 Underground Conductor 357
427 Underground Conduit 358
428 Misc. Transmission Plant 359
429 Subtotal Transmission Plant
430
431 Distribution Plant
432 Land and Land Rights 360
433 Structures & Improvements 361
434 Station Equipment 362
435 Misc. Plant 363
436 Towers and Fixtures 364
437 Overhead Conductor 365
438 Undgeround Conduit 366
439 Underground Conductor 367
440 Line Transformers 368
441 Services 369
442 Meters 370
443 Inst. on Customer Premises 371
444 Street Light / Signal System 373
445 Total Distribution Plant
446
447 Subtotal Plant Before General
448
449 General Plant
450 Land and Land Rights 389
451 Structures & Improvements 390
452 Structures & Improvements - Other 3900
453 Office Furniture & Equipment 391
454 Info System Computers 3910
455 Transportation Equipment 392
456 Stores Equipment 393
457 Tools, Shop & Garage Equipment 394
458 Laboratory Equipment 395
459 Power Operated Equipment 396
460 Communication Equipment 397
461 Miscellaneous Equipment 398
462 Other Tangible Property 399
463 Subtotal General Plant
464
465 Total Accumulated Depreciation
466
467
468 Net Plant in Service
469 Intangible Plant
470 Organization 301
471 Franchises and Consents 302
472 Misc. Intangible Plant 303
473 Misc. Computer Software 3030
474 Subtotal Intangible Plant
475
476 Production Plant
477 Steam Production
478 Land and Land Rights 310
479 Structures & Improvements 311
480 Boiler Plant Equipment 312
481 Engines and Engine Generators 313
482 Turbo-Generator Units 314
483 Accessory Electric Equipment 315
484 Misc. Power Plant Equipment 316
485 Subtotal Steam Produciton
486
487 Hydraulic Production
488 Land and Land Rights 330
489 Structures & Improvements 331
490 Reservoirs, Dams and Water Ways 332
491 Water Wheel, Turbine and Generator 333
492 Accessory Electric Equipment 334
493 Misc. Power Plant Equipment 335
494 Roads, Railroads and Bridges 336
495 Subtotal Hydraulic Production
496
497 Combustion Turbine & Other Production
498 Land and Land Rights 340
499 Structures & Improvements 341
Check Check
Blank Total OK OK
-$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK Customer
Line
No. Item Account/ID
500 Fuel Holders, Prod, & Acc. 342
501 Prime Movers 343
502 Generators & Other Production 344
503 Accessory Electric Equipment 345
504 Misc. Production Plant 2000
505 Subtotal Combustion Turbine & Other Production
506
507 Total Production Plant
508
509 Transmission Plant
510 Land and Land Rights 350
511 Reserved 351
512 Structures & Improvements 352
513 Station Equipment - System 353
514 Towers and Fixtures 354
515 Poles and Fixtures 355
516 Overhead Conductor 356
517 Underground Conductor 357
518 Underground Conduit 358
519 Misc. Transmission Plant 359
520 Subtotal Transmission Plant
521
522 Distribution Plant
523 Land and Land Rights 360
524 Structures & Improvements 361
525 Station Equipment 362
526 Misc. Plant 363
527 Towers and Fixtures 364
528 Overhead Conductor 365
529 Undgeround Conduit 366
530 Underground Conductor 367
531 Line Transformers 368
532 Services 369
533 Meters 370
534 Inst. on Customer Premises 371
535 Street Light / Signal System 373
536 Total Distribution Plant
537
538 Subtotal Plant Before General
539
540 General Plant
541 Land and Land Rights 389
542 Structures & Improvements 390
543 Structures & Improvements - Other 3900
544 Office Furniture & Equipment 391
545 Info System Computers 3910
546 Transportation Equipment 392
547 Stores Equipment 393
548 Tools, Shop & Garage Equipment 394
549 Laboratory Equipment 395
550 Power Operated Equipment 396
551 Communication Equipment 397
552 Miscellaneous Equipment 398
553 Other Tangible Property 399
554 Subtotal General Plant
555
556 Total Net Plant in Service
557
558
559 Labor
560
561 Production Labor
562 Steam Production Operation
563 Supervision & Engineering
564 Fuel (Transportation & Handling)
565 Steam Expense
566 Electric Expense
567 Miscellaneous
568 Rent
569 Total Steam Production Operation
570
571 Steam Production Maintenance
572 Supervision & Engineering
573 Structures
574 Boilers
575 Electric Plant
576 Miscellaneous Labor
577 Total Steam Production Maintenance
578
579 Hydro Production Operation
580 Supervision & Engineering
581 Water for Power
582 Hydraulic Expense
Check Check
Blank Total OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK Customer
Line
No. Item Account/ID
583 Electric Expense
584 Miscellaneous
585 Rent
586 Total Hydro Production Operation
587
588 Hydro Production Maintenance
589 Supervision & Engineering
590 Structures
591 Reservoirs & Dams
592 Electric Plant
593 Miscellaneous Plant
594 Total Hydro Production Maintenance
595
596 Combined Cycle Operation
597 Labor
598 Fuel Handling
599 Generation Expense
600 Miscellaneous Plant
601 Total Combined Cycle Operation
602
603 Combined Cycle Maintenance
604 Supervision & Engineering
605 Structures
606 Electric Plant
607 Miscellaneous Plant
608 Total Combined Cycle Maintenance
609
610 Other Production
611 RERC/Acorn Gen. Plant 6120130
612 Clearwater Generating Plant 6120140
613 PU Elec Power Supply Operations 6120000
614 Total Other Production
615
616 Total Production Labor
617
618 Transmission Labor
619 Transmission Operations
620 Supervision & Engineering
621 Load Dispatch
622 Station Equipment
623 Overhead Lines
624 Underground Lines
625 General Labor
626 Miscellaneous
627 Rents
628 Total Transmission Operations
629
630 Transmission Maintenance
631 Supervision & Engineering
632 Structures
633 Station Equipment
634 Overhead Lines
635 Underground Lines
636 Miscellaneous
637 Total Transmission Maintenance
638
639 Wheeling
640 Wheeling
641 Wheeling
642 Total Wheeling
643
644 Total Transmission Labor
645
646 Distribution Labor
647 Distribution Operations
648 Electric Operations 6100000
649 PU Electric Field Operations 6105000
650 Energy Deliv. Engineering 6110000
651 Customer Engineering-GIS 6115000
652 Underground Lines
653 Street Lighting
654 Metering
655 Customer Installations
656 Miscellaneous
657 Rents
658 Total Distribution Operations
659
Check Check
Blank Total OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK Customer
Line
No. Item Account/ID
660 Distribution Maintenance
661 Supervision & Engineering
662 Structures
663 Stations Equipment
664 Overhead Lines
665 Underground Lines
666 Transformers
667 Street Lighting
668 Metering
669 Miscellaneous
670 Total Distribution Maintenance
671
672 Total Distribution Labor
673
674 Customer Labor
675 Customer Accounting Expense
676 Pub Util Business Support 6004000
677 Pub Util Admin-Utility Billing 6005000
678 Pub Util Admin-Customer Service 6015000
679 Pub Util Admin-Marketing Service 6020000
680 Miscellaneous
681 Total Customer Accounting Expense
682
683 Customer Service Expense
684 Customer Engineering-GIS
685 Customer Assistance
686 Advertisement / Marketing
687 Miscellaneous
688 Total Customer Service Expense
689
690 Sales Expense
691 Sales Expense
692 Demonstrations & Selling
693 Miscellaneous Sales Expense
694 Total Sales Expense
695
696 Total Customer Labor
697
698 Total Labor Expense excluding A&G
699
700 Administrative & General Labor
701 Pub Util Admin-Management Services 6000000
702 Pub Util Admin-Field Services 6010000
703 Legislative & Regulator Risk 6025000
704 Outside Services
705 Property Insurance
706 Injuries and Damages
707 Electric Utility Communication Labor
708 Miscellaneous
709 Rents
710 Transportation Pool General Labor
711 Maintenance of General Plant
712 N/A
713 Total Administrative & General Labor
714
715 Total Labor Expense
Allocation Factors
Meter Reading
Billing & Cashiering
Cusomer Accouting - Supervision
Sales
Customer Service
Revenue Requirement
Labor x/ A&G
Capital
Total Labor
Gross Plant in Service
Net Plant in Service
NA
Check Check
Blank Total OK OK
OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
OK
-$ 1,512,751$ OK OK -$ 1,198,664$ OK OK -$ 4,426,209$ OK OK -$ 2,617,460$ OK OK -$ -$ OK OK -$ 9,755,084$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK OK
-$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 9,755,084$ OK OK -$ 9,755,084$ OK OK OK
-$ 924,771$ OK OK -$ 3,632,238$ OK OK -$ 39,791$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ -$ OK OK -$ 4,596,799$ OK OK -$ 14,351,883$ OK OK 0 1
0% 100%
0 1
0% 100%
0 1
0% 100%
0 1
0% 100%
0 1
0% 100%
-$ 14,603,824$ 0% 100%
-$ 9,755,084$ 0% 100%
-$ -$
0% 0%
-$ 14,351,883$ 0% 100%
-$ -$
0% 0%
-$ -$
0% 0%
0 0
0% 0%
Cost of Service
Line
No. Item Test Year Factor Residential
1 Class Cost of Service
2 Production
3 Demand Related
4 Production Demand 77,984,473$ Historic - 4 CP 34,970,244$ 5 Blank -$ NA -$
6 Energy Related
7 Fuel & Energy 168,757,386$ Gen Cost - DCR 55,960,731$ 8 Blank -$ NA -$
9 Direct Assignment
10 Direct Assign A -$ NA -$ 11 Blank -$ NA -$
12 Total Production 246,741,858$ 90,930,975$ 13 14 Transmission
15 Demand Related
16 Transmission Demand 26,357,705$ Historic - 4 NCP 10,551,477$ 17 Blank -$ NA -$
18 Energy Related
19 Transmission Energy 19,376,020$ Gen Cost - DCR 6,425,178$ 20 Blank -$ NA -$
21 Direct Assignment
22 Direct Assign A -$ NA -$ 23 Blank -$ NA -$
24 Total Transmission 45,733,725$ 16,976,655$ 25 26 Distribution
27 Demand Related
28 Distribution Demand 71,041,722$ Historic - 4 NCP 28,439,316$ 29 Substations 16,830,123$ Historic - 4 NCP 6,737,410$ 30 Customer Related
31 Distribution Customer 16,116,367$ Weighted Cust. X/Light 10,302,396$ 32 Blank -$ NA -$
33 Direct Assignment
34 Lighting 3,651,743$ Lighting - kWh Sales -$ 35 Blank -$ NA -$
36 Total Distribution 107,639,955$ 45,479,121$ 37 38 Customer
39 Meter Reading 1,539,068$ Cust. Mo. - x/Lighting 1,358,921$ 40 Customer Accounting 576,286$ Weighted Cust. X/Light 368,391$ 41 Customer Service 11,977,559$ Weighted Cust. X/Light 7,656,661$ 42 Sales 510,911$ Cust. Mo. - x/Lighting 451,109$ 43 Blank -$ NA -$
44 Total Customer 14,603,824$ 9,835,082$ 45 46 Direct Assignments Other
47 General Government Charges (53,320)$ Historic - 12 NCP (excluding city) (19,788)$ 48 Direct Assigned City (732,023)$ City -$ 49 Direct Assigned Expenses & Deductions (119,788)$ Historic - 12 NCP (excluding city) (44,455)$ 50 Direct Assigned Misc Income (Contract Customers) 7,191$ Industrial TOU -$ 51 Total Direct Assignments Other (897,940)$ (64,243)$ 52 53 Total Cost of Service 413,821,422$ 163,157,590$ 54 Average COS ($/kWh) 0.1881 0.2258
55 56 Current Rate Revenue 352,184,694$ 138,817,163$ 57 58 Current Rate Change to Meet COS - $ Increase / (Decrease)61,636,728$ 24,340,427$ 59 % Increase / (Decrease) 17.5% 17.5%
60 61
62 Cost Classification Unit Summary Units
63 Production
64 Demand Related 11.01 kW (Sum of Max Dem.) 10.65 65 Energy Related 0.0767 kWh 0.0774 66 Direct Assignment (0.0003) kWh 0.0000
67 Transmission
68 Demand Related 3.72 kW (Sum of Max Dem.) 3.21
69 Energy Related 0.0088 kWh 0.0089
70 Direct Assignment 0 kWh 0
71 Distribution
72 Demand Related 12.41 kW (Sum of Max Dem.) 10.71
73 Customer Related 9.28 Meters 8.54
74 Direct Assignment 2.10 Meters 0.00
75 Customer
76 Customer Related 8.41 Meters 8.15
77 Cost of Service
Line
No. Item Test Year Factor Residential
78 Total System
79 Demand Related 27.14 kW (Sum of Max Dem.) 24.57
80 Production & Transmission Related Demand* 14.73 kW (Sum of Max Dem.) 13.86 81 Energy Related
82 Energy Only 0.0852 kWh 0.0863
83 Combined Energy and Demand 0.1724 kWh 0.1979
84 Production and Trans Combined Energy and Demand *0.1329 kWh 0.1493 85 Customer Related 19.79 Meters 16.69
86 87
88 Analysis and Stats
89 Revenue Requirement Classified
90 Demand Related 192,214,023$ 80,698,447$ 91 Energy Related 188,133,406$ 62,385,909$ 92 Customer Related 30,720,191$ 20,137,477$ 93 Other/Direct Assignment 2,753,803$ (64,243)$ 94 413,821,422$ 163,157,590$
95 Revenue Requirement Unit Costs $/kWh or $/Mo
96 Production Function
97 Production Demand 11.01$ per SMD 10.65$ 98 Production Energy 0.0767$ per Sales 0.0774$ 99 Total Production 0.1121$ per Sales 0.1258$ 100 Transmission Function
101 Transmission Demand 3.72$ per SMD 3.21$ 102 Distribution Function
103 Distribution Demand 12.92$ per SMD 10.71$ 104 Distribution Customer 111.37$ per Customer 102.48$ 105 Total Distribution 15.20$ per SMD 13.84$ 106 Total Distribution 743.83$ per Customer 452.37$ 107 Customer Function
108 Customer 100.92$ per Customer 97.83$ 109 Total Revenue Requirement 0.1881$ per Sales 0.2258$ 110
111 Revenue Requirement Classified Unit Cost
112 Demand - 12CP 46.94$ 51.21$ 113 Demand - SMD 27.14$ 24.57$ 114 Energy - Sales 0.0855$ 0.0863$ 115 Customer - No. Cust/Months 269.80$ 200.30$ 116 Total RR $/kWh Sales 0.1881$ 0.2258$ 117
118 Class Characteristics
119 kWh/Customer/Month 1,267 599 120 Load Factor 43% 30%
121 Avg kW/Customer 4.08 2.72
122 Percent of Total Energy 100% 33%
123 Percent of Total SMD 100% 46%
124 Percent of Total Customers 100% 69%
125 Percent of Energy Costs 100% 33%
126 Percent of Demand Costs 100% 42%
127 Percent of Customer Costs 100% 66%
128
129 Customer Charge 49.32$ 31.73$ 130
131
132 Allocation Factors
133
134 238,663
135 Demand (1 CP) 1 CP 49.1%
136 794,165
137 Demand (4 CP) 4 CP 45.49%
138 1,575,717
139 Demand (12 CP) 12 CP 38.5%
140 267,694
141 1 NCP 1 NCP 47%
142 878,648
143 4 NCP 4 NCP 43.2%
144 3,285,095
145 Sum of Max Demands SMD 46%
146 722,615,440
147 kWh Sales kWh Sales 32.84%
148 46,160,461
149 Generation Cost - Dedicated City Resources Gen Cost - DCR 33.16% 150 1,206,427
151 Number of Customer Months Cust. Months 69%
152 1,206,427
153 Weighted Customers Weighted Customers 61%
154 1,206,427
155 Weighted Customers - x/Lighting Weighted Cust. X/Light 64% 156
157 NA NA 0%
158 -
159 Lighting Lighting - kWh Sales 0%
160 -
161 City City 0%
162 1,206,427
163 Number of Customer Months Excluding Lighting Cust. Mo. - x/Lighting 88% 164 -
165 Industrial TOU Industrial TOU 0%
166 1,811,226
167 12 NCP (Excluding City) 12 NCP X/City 39%
Cost of Service
Line
No. Item Test Year Factor
1 Class Cost of Service
2 Production
3 Demand Related
4 Production Demand 77,984,473$ Historic - 4 CP 5 Blank -$ NA
6 Energy Related
7 Fuel & Energy 168,757,386$ Gen Cost - DCR 8 Blank -$ NA
9 Direct Assignment
10 Direct Assign A -$ NA 11 Blank -$ NA
12 Total Production 246,741,858$
13 14 Transmission
15 Demand Related
16 Transmission Demand 26,357,705$ Historic - 4 NCP 17 Blank -$ NA
18 Energy Related
19 Transmission Energy 19,376,020$ Gen Cost - DCR 20 Blank -$ NA
21 Direct Assignment
22 Direct Assign A -$ NA 23 Blank -$ NA
24 Total Transmission 45,733,725$
25 26 Distribution
27 Demand Related
28 Distribution Demand 71,041,722$ Historic - 4 NCP 29 Substations 16,830,123$ Historic - 4 NCP 30 Customer Related
31 Distribution Customer 16,116,367$ Weighted Cust. X/Light 32 Blank -$ NA
33 Direct Assignment
34 Lighting 3,651,743$ Lighting - kWh Sales 35 Blank -$ NA
36 Total Distribution 107,639,955$
37 38 Customer
39 Meter Reading 1,539,068$ Cust. Mo. - x/Lighting 40 Customer Accounting 576,286$ Weighted Cust. X/Light 41 Customer Service 11,977,559$ Weighted Cust. X/Light 42 Sales 510,911$ Cust. Mo. - x/Lighting 43 Blank -$ NA
44 Total Customer 14,603,824$
45 46 Direct Assignments Other
47 General Government Charges (53,320)$ Historic - 12 NCP (excluding city) 48 Direct Assigned City (732,023)$ City 49 Direct Assigned Expenses & Deductions (119,788)$ Historic - 12 NCP (excluding city) 50 Direct Assigned Misc Income (Contract Customers) 7,191$ Industrial TOU 51 Total Direct Assignments Other (897,940)$
52 53 Total Cost of Service 413,821,422$
54 Average COS ($/kWh) 0.1881
55 56 Current Rate Revenue 352,184,694$
57 58 Current Rate Change to Meet COS - $ Increase / (Decrease)61,636,728$ 59 % Increase / (Decrease) 17.5%
60 61
62 Cost Classification Unit Summary Units
63 Production
64 Demand Related 11.01 kW (Sum of Max Dem.) 65 Energy Related 0.0767 kWh 66 Direct Assignment (0.0003) kWh
67 Transmission
68 Demand Related 3.72 kW (Sum of Max Dem.)
69 Energy Related 0.0088 kWh
70 Direct Assignment 0 kWh
71 Distribution
72 Demand Related 12.41 kW (Sum of Max Dem.)
73 Customer Related 9.28 Meters
74 Direct Assignment 2.10 Meters
75 Customer
76 Customer Related 8.41 Meters
77 Commercial Commercial Industrial
Flat Demand TOU
9,332,051$ 5,245,786$ 26,320,408$ -$ -$ -$ 21,219,126$ 13,412,692$ 72,408,947$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 30,551,176$ 18,658,478$ 98,729,354$ 3,519,892$ 1,870,266$ 9,421,973$ -$ -$ -$ 2,436,292$ 1,539,989$ 8,313,694$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 5,956,183$ 3,410,256$ 17,735,667$ 9,487,138$ 5,040,915$ 25,394,972$ 2,247,548$ 1,194,217$ 6,016,190$ 3,365,837$ 461,277$ 1,699,797$ -$ -$ -$ -$ -$ -$ -$ -$ -$ 15,100,523$ 6,696,409$ 33,110,959$ 147,988$ 12,169$ 11,800$ 120,355$ 16,494$ 60,781$ 2,501,464$ 342,818$ 1,263,276$ 49,126$ 4,040$ 3,917$ -$ -$ -$ 2,818,934$ 375,520$ 1,339,775$ (7,387)$ (4,091)$ (21,403)$ -$ -$ -$ (16,595)$ (9,191)$ (48,083)$ -$ -$ 7,191$ (23,981)$ (13,282)$ (62,295)$ 54,402,836$ 29,127,380$ 150,853,460$