2015 General Rate Case APPLICATION · general ledger for the 13-month period3 ending December 31,...

SOUTHERN CALIFORNIA

EDISONAn EDISON INTERNATIONAL® Company

(U 338-E)

2015 General Rate Case APPLICATION

Workpapers

Results o f Operations (RO)Plant, Taxes, Depreciation Expense and Reserve,Rate Base, and ProductivitySCE-10 Volume 02, Chapter I, Part 01, Book A

N ovem ber 2013

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Workpaper - Southern California Edison / 2015 GRC - APPLICATION1

I.

SUMMARY OF ELECTRIC PLANT

A. Purpose

This chapter summarizes SCE’s electric weighted average plant balances as of recorded year

2012 and expected balances for the estimated years 2013 through 2017. This chapter also summarizes

SCE’s capital budgeting process, plant work order closing process, and its approach to converting

capital expenditures to Plant-In-Service.1 This testimony, combined with the other testimony on SCE’s

capital expenditures in this GRC filing, demonstrates that SCE’s Plant-In-Service estimates are

reasonable and should be approved for recovery.

B. Sum m ary of Electric Plant-In-Service

Table I-1 shows Plant-In-Service on a weighted average basis for the 2012-2017 periods. The

Plant Balances are summarized by FERC class of plant for depreciable Plant and Intangibles. Both

depreciable Plant and Intangibles are included in SCE’s accumulated depreciation2 and the Total Plant-

In-Service (Line 27 of Table I-1) is included in Rate Base, Chapter V of this Exhibit.

1 Electric Plant-In-Service includes FERC Account 101 (Electric Plant-in-Service) and FERC Account 106 (Completed Construction Not Classified).

- In this context, “Depreciation” will include both amortization (for intangibles) and depreciation (for tangibles).

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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IWitnesses: K. Shimmel and P. Hunt

2Workpaper - Southern California Edison / 2015 GRC - APPLICATION

Table I-1 Summary o f Electric Plant Weighted Average Balances

(System Basis, N om inal $000)

WP Book A, p.2

Line Recorded EstimatedNo. Class o f Plant 2012 2013 | 2014 | 2015 | 2016 2017

PLANT

GenerationNuclear

1 San Onofre 5,406,356 5,515,439 5,660,471 5,777,706 5,783,989 5,784,0552 Palo Verde 1,803,506 1,863,426 1,895,206 1,915,226 1,934,570 1,953,0203 Pebbly Beach 40,198 54,386 87,130 92,476 103,973 104,2954 Coal 901,777 912,616 757,195 618,530 616,447 614,7055 M ountainview 698,792 704,549 724,653 727,201 728,230 729,0006 Peakers 296,494 374,248 397,658 401,915 405,032 406,8787 Solar PV 312,443 351,052 396,977 398,336 399,172 401,3728 Fuel Cell - 356 777 777 777 7779 Other Production - - - - - -10 Hydro 998,218 1,065,049 1,156,459 1,230,402 1,301,069 1,362,77511 Total Generation 10,457,784 10,841,121 11,076,525 11,162,567 11,273,257 11,356,877

Transmission12 Land 260,233 291,296 321,808 354,242 371,592 371,59013 Substations 4,009,305 4,735,795 5,342,504 5,675,848 5,949,260 6,273,37214 Lines 2,247,155 3,020,931 4,183,307 5,159,765 5,663,859 5,925,55715 Total Transmission 6,516,694 8,048,022 9,847,618 11,189,855 11,984,710 12,570,519

Distribution16 Land 106,013 106,956 113,529 118,556 126,386 132,82617 Substations 2,096,304 2,327,401 2,542,759 2,734,525 2,948,698 3,122,41518 Lines 14,005,838 14,820,725 15,960,983 17,308,343 18,871,397 20,492,85919 Total Distribution 16,208,155 17,255,082 18,617,271 20,161,424 21,946,482 23,748,100

2,161,809 2,723,906

21 TOTAL PLANT 35,344,442 38,596,248 42,265,320 45,395,174 48,350,050 50,946,034

INTANGIBLE PLANT

22 Radio Frequency 18,723 18,723 18,723 18,723 18,723 18,72323 Hydro Relicensing 124,775 135,093 151,824 167,234 175,685 183,06624 M iscellaneous Intangibles 2,371 511 511 511 511 51125 Capitalized Software 1,431,694 1,563,179 1,667,011 1,729,848 1,541,734 1,318,900

26 TOTAL INTANGIBLE PLANT 1,577,563 1,717,507 1,838,070 1,916,317 1,736,654 1,521,200

27 TOTAL PLANT IN SERVICE 36,922,005 40,313,754 44,103,390 47,311,490 50,086,704 52,467,235


2.452.023 2,881,327 3,145,601

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C. Recorded Plant

The recorded weighted average plant balances shown in Table I-1 for 2012 are from SCE’s

general ledger for the 13-month period3 ending December 31, 2012. The total recorded Plant-In-Service

used to develop this average reconciles to SCE’s 2012 FERC Form 1 and General Ledger as of

December 31, 2012.4

1. Recording Plant: W ork O rder Closing Process

When construction begins on a project, SCE’s practice is to open a work order to track all

costs incurred to construct the project. During construction, the labor, material, and applicable overhead

costs continue to accumulate in the work order. Before being recorded to Plant-In-Service, the

accumulated work order costs are referred to as Construction Work In Progress (CWIP-FERC Account

107). When declared ready for service, all accumulated construction costs, including overheads are

transferred to Completed Construction Not Classified (FERC Account 106) or Electric Plant-in-Service

(FERC Account 101). Both accounts are included in SCE’s recorded Rate Base.5 Work orders may

remain open for a short period to gather trailing completion costs even after the project is in-operation.

2. Nuclear Design Basis Documentation And Deferred Debits

Nuclear Design Basis Documentation (DBD) and Deferred Debits (DD) for San Onofre

and Palo Verde (included in lines 1 and 2 of Table I-1)6 are regulatory assets recorded to FERC Account

182.2, Unrecovered Plant and Regulatory Study Costs. Although not specifically classified as Plant-In-

Service, the recorded costs are included in Rate Base and depreciated along with nuclear generation.7

The Nuclear Design Basis Documentation Study Costs represent expenditures required by the Nuclear

Regulatory Commission to establish Nuclear Design Documentation System at the respective nuclear

stations. Nuclear Deferred Debits are plant-related regulatory assets that resolve accounting differences

in capitalization policies between CPUC and FERC jurisdictions regarding the commercial operating

dates of the nuclear units.

3 The calculation of the 13-month weighted average is discussed in Chapter V, “Rate Base,” o f this Exhibit.

4 See workpapers entitled “Recorded 2012 Plant.”

5 While SCE’s recorded Rate Base is “trued-up” each month to reflect ongoing additions and reductions (e.g., retirements and depreciation), Commission-authorized Rate Base is only trued-up pursuant to a Commission order, typically in a General Rate Case.

6 See workpapers entitled “Plant in Service.”

- See Chapter III “Depreciation Study” for depreciation o f nuclear assets.

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Workpaper - Southern California Edison / 2015 GRC - APPLICATION

3. P lant Held for F uture Use

Plant Held For Future Use (PHFFU-FERC Account 105) is typically land or land rights

purchased in advance of assets being constructed upon it. At year-end 2012, the balance of PHFFU is

$16.261 million and is included in the respective land components in Table I-1.8 Additionally, all of

SCE’s forecast land and land rights purchases included in this filing meet CPUC guidelines for inclusion

in Rate Base.9

D. Estim ated P lant Balances

The estimated weighted average plant balances for years 2013-2017 in Table I-1 are calculated

by taking a 13-month weighted average of forecast monthly plant balances. The estimated monthly

plant balances are determined by accumulating the monthly estimated plant additions and plant

retirements. The method for determining the monthly capital additions and retirements begins with the

capital budgeting process that results in forecast capital expenditures. The forecast capital expenditures

are the basis of estimated monthly additions, which are added to recorded plant. These processes are

discussed in the following sections.

1. The Capital Budget Process

The capital expenditure decision-making process is a continuous operation and all

planned expenditures are first reviewed by several cross-functional management teams from the various

organizational units. The annual budget process approves the capital budget for the upcoming year.

Additionally, as part of the GRC review, the corporate capital budget and forecast for the next four years

is reviewed and approved by corporate senior management. Sections (a) through (h) below, describe our

decision-making process and decision-making teams at the organizational unit level, and paragraph (i)

describes the senior management approval process.

a) G rid Planning Committee

The Grid Planning Committee (GPC) reviews recommended plans and projects

for the expansion, reinforcement or modification of our transmission and distribution system to

accommodate anticipated load growth in our service territory. The GPC selects and approves proposed

load growth related capital projects based on technical, reliability, economic, operational and

8 Approximately $6.3M CPUC. See workpapers entitled “Summary o f Plant Held For Future Use.”

9 D.87-12-066.

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environmental considerations. The membership of the GPC includes management representatives from

electric system planning, engineering, construction, operation and maintenance, and finance.

b) Business Oversight Team

The Business Oversight Team (BOT) is responsible for coordinating and

overseeing Transmission and Distribution (T&D) capital and O&M expenditures by setting and

implementing T&D priorities, strategies, standards, processes and requirements to best meet the needs of

all stakeholders. The BOT reviews and approves T&D’s annual capital and O&M budgets as well as its

five-year capital and resource forecasts prior to reviews and approvals by SCE’s senior management. It

also coordinates any T&D request for capital from the Capital Review Team (CRT). The membership

of T&D’s BOT includes T&D’s vice presidents and various senior managers.

c) Coal-Fired G enerating Stations

The Mohave site (formerly a generating station site) and Four Corners coal-fired

generating stations are multi-owner facilities and both operate under the direction of the Engineering and

Operating (E&O) Committee comprised of all the owners. SCE and the other owners approve an

expense and capital budget annually. All capital improvement projects as well as any revisions to the

capital budget for changing conditions are approved at the quarterly E&O meetings; see Exhibit SCE-

02, Volume 6, Part 2.

d) Hydro Finance Team

Staffs from both Hydro regions, Northern and Eastern, meet on a monthly basis to

determine the need for all capital projects and confirm or reassign capital project priorities based upon

the needs of their region. These expenditures are reviewed by Power Production Department (PPD)

management, and if approved, are submitted as part of the department’s annual budget request. After

Hydro and Power Production Department (PPD) management approval, the corporate CRT reviews

large projects exceeding $10 million; see Exhibit SCE-02, Volume 7, Part 2.

e) San Onofre Nuclear G enerating Station (SONGS) Units 2 & 3 Capital

Approval Process

The Budget Review Committee (BRC)10 reviews all requests for Special Projects

and Plant Modifications. Using a standard format for assessment and approval (including justification,

10 BRC Members are the SONGS Plant Manager and Directors and Managers from Maintenance, Operations, Engineering and Technical Services, Design Engineering, Maintenance/System Engineering, Projects, Work Control, and Site Support.

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timing and cost estimate), SCE personnel first identify items meeting the capitalization criteria for

Special Projects and Plant Modifications. The BRC then approves and prioritizes projects for the

SONGS 2 & 3 capital budget and recommends capital projects for implementation to the Chief Nuclear

Officer (CNO).H Details of this and how SCE manages costs and adheres to safety requirements are

described in detail in Exhibit SCE-02, Volume 2.

f) Palo Verde C apital P rogram

The Palo Verde Nuclear Generating Station, of which SCE is a co-owner, is

operated by the Arizona Public Service Company (APS). APS develops and manages the capital

expenditure projects as necessary to support the safe and reliable operation of the plant. The Palo Verde

budgeting process is described in Exhibit SCE-02, Volume 3.

g) Solar Photovoltaic Program

SCE’s Solar Photovoltaic Program (SPVP) is a Commission-approved initiative

to install solar photovoltaic panels on commercial rooftop space in SCE’s service territory. The SPVP

construction capital forecast is based on the forecast build-out schedule identified in the Application 08

03 015 and Decision 09-06-049, and as modified through Decision 12-02-035 and Decision 13-05-033

for construction of approximately 91 MW of installed capacity. The capital phase of the program is

planned for completion in late 2013. The maintenance phase of the program includes capital

expenditures for necessary capital spares in 2014 through 2017, and beyond. For further explanation see

Exhibit SCE-02, Volume 10.

h) M ountainview & Peakers

Capital expenditures for Mountainview and Peakers are assessed by management

based on business needs. These expenditures are reviewed by Power Production Department

management, and if approved, are submitted as part of the department’s annual budget request; see

exhibits SCE-02, Volume 8 and Volume 9.

i) Senior M anagem ent Approval Process

SCE senior management reviews and approves capital expenditures through a

process involving the Board of Directors Finance, Operations and Safety Oversight Committee, and the

Capital Review Team. Each entity and its role are described in the following sections.

11 BRC also approves Incremental O&M projects.

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(1) Board of Directors Finance, Operations and Safety Oversight

Committee

SCE’s five-year capital budget and forecast is submitted annually for

review and approval to our Board of Directors’ Finance, Operations and Safety Oversight Committee.

Individual capital projects above $250 million must also be specifically reviewed and approved by the

Board of Directors’ Finance, Operations and Safety Oversight Committee.

After approval by the Board of Directors’ Finance, Operations and Safety

Oversight Committee, a five-year budget and forecast is published showing each element with its total

cost, expected expenditures year-by-year, a five-year total, expected in-service dates, and remaining

costs for activities started within the five-years, but extending beyond the five-year timeframe.12

(2) The C apital Review Team (CRT)

The role of SCE’s CRT is to: (1) establish, maintain and monitor the

capital budget; and (2) ensure that capital expenditures are consistent with corporate objectives. The

CRT is the governing body for capital approval and is comprised of the following SCE executives:

President, Chief Financial Officer, and Executive Vice President of Regulatory Affairs. The CRT

generally meets monthly, and a quorum (majority) is required for any project approval.

The CRT was established to provide oversight and governance for SCE’s

vast capital investment program. In order to properly deploy capital with a holistic approach for the

benefit of ratepayers and shareholders, capital authority is limited at the organizational units and

primarily lies within the CRT.

Each year, the annual budget planning process, which is headed by SCE’s

Corporate Budgets Department, establishes the first year capital budget for SCE. Each organizational

unit must adhere to the capital budget levels set for that budget year, which is instituted during the fourth

quarter of the prior year. SCE’s Board of Directors annually approves the capital spending budget and

reviews the five-year capital spending plan.

The CRT considers changes to the approved capital budget, establishes

approval thresholds for new projects and revisions to existing projects, reviews and approves projects

included in the five-year forecast that meets pre-established thresholds, and evaluates post-completion

reviews of selected projects.

12 See workpapers entitled “2013-2017 Capital Budget and Forecast” for SCE’s 2015 GRC board approved capital budget.

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After capital projects have been reviewed and approved by each

responsible organizational unit, they are consolidated into a corporate forecast by the Planning and

Budget Integration Department for further review to ensure that all the required justification information

is included. Once the budget and forecast has been reviewed and analyzed, they are presented to the

CRT for its review and approval.

The CRT reviews and approves transmission & distribution (T&D)

projects over $25 million, non-T&D projects over $10 million, and non-electric utility investment

projects over $1 million. The CRT also reviews contingency usage for all projects over $100 million

and selected projects (at CRT’s discretion) below $100 million based on level of cost certainty and risk.

Additionally, approved CRT projects that deviate from approved budget by the lessor of 20% or $25

million must return to the CRT for additional review and approval.

Planning and Budget Integration acts as the “gatekeeper” and ensures

adherence to the CRT process. This group is responsible for scheduling meetings, preparing agendas

and minutes, developing budget updates and explanatory information for the Board of Directors’

Finance, Operations and Safety Oversight Committee, managing budget data input to the online budget

system, consolidating information in the Monthly Management Report, ensuring that SOX

documentation of the budgeting and budget review processes are accurate, developing CRT project

presentation formats which allow executives to compare and contrast uses of capital, preparing a project

recommendation summary for the Chief Financial Officer for each project presented at the CRT, and

tracking ongoing savings from value-added capital projects.

j) Summary

Our budgeting process provides a detailed five-year construction plan making up

our anticipated expenditures used to develop our capital additions for rate base in regulatory

proceedings. With review and approval of capital expenditures forecasts at the manager-level planning

committees, followed by recommendation and approval at the CRT and a final review and approval by

the Board of Directors’ Finance, Operations and Safety Oversight Committee. SCE’s capital decision

making process ensures only work supported by appropriate justifications advances through the process.

All projects and programs are reviewed at least annually, and some projects potentially receive several

years of scrutiny before any money is actually spent. These projects presented in our GRC capital

forecast have been through the above-mentioned process and have received all internal approvals.

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2. Forecasting C apital Additions

All estimated capital additions shown in this GRC are derived from forecast capital

expenditures included in SCE’s 2013-2017 Capital Budget and Forecast approved by SCE Board of

Directors in April 2013, commonly referred to as the Capital Budget or “Yellow Book,” and the

construction costs already spent and included in Construction Work In Progress (CWIP) at year-end

2012. To determine the plant balance included in Rate Base, it is necessary to first convert the capital

expenditures into plant additions. SCE developed a process to forecast capital additions that would

calculate, in aggregate, the estimated additions to Plant-In-Service by incorporating the characteristics of

the budget items in the Capital Budget and emulating the plant accounting process. The process is

discussed below.

a) Forecasting Process

The Capital Budget, the beginning balance of CWIP, and estimated capitalized

construction overheads provide the basis of the capital additions forecast. SCE’s methodology for

forecasting capital additions mirrors the work order closing process, incorporating various parameters

(e.g., spending patterns, closing lag, CIAC, etc.) to accurately forecast the capital additions to be

recorded to Plant-in-Service. The methodology uses CWIP work order and Work Breakdown Structure

(WBS) information together with project-specific information provided in the Capital Budget and

applies recorded averages or trends as necessary to project monthly capital additions. Figure I-1 is a

simplified flow diagram of SCE’s forecasting method. The sections following the diagram discuss each

of the components and their role in the forecasting process.

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Figure I-1 Capital Additions Forecasting Process

b) Direct Expenditures

SCE’s Capital Budget contains estimated 2013 through 2017 direct capital

expenditures. Direct expenditures include costs for materials, direct labor, costs for removal, and

divisional overheads.

The divisional overheads are costs that support a group of construction projects

within a division of the company (i.e., costs that cannot be assigned to any one particular project).

These costs include divisional management, administration and accounting, as well as costs for supplies

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and tools. Supply costs include purchasing, storing, handling and distributing the materials and supplies

stored in inventory.

Each SCE Operating Unit (OU) is presenting testimony in this GRC on its capital

expenditure estimates for 2013-2017.13 The exhibits in Table I-2 show where each plant category of

capital expenditures is described.14 The capital spending for SCE’s Corporate Center is discussed in a

later section of this testimony.

Table I-2 Directory o f Capital Expenditures

Line

No.Operating Unit Exhibit Witness

1 SONGS SCE-02, Volume 2 Jack Huson

2 Palo Verde SCE-02, Volume 3 Gerald Hammond

3 Power Procurement SCE-02, Volume 4 Joanne Tran

4 Coal SCE-02, Volume 6, Pt. 2 Tom Ware

5 Hydro SCE-02, Volume 7, Pt. 2 Timothy Condit

6 Mountainview SCE-02, Volume 8 Scott Messer

7 Peakers SCE-02, Volume 9 Scott Messer

8 Solar PV SCE-02, Volume 10 Rudy Perez

9 Fuel Cells SCE-02, Volume 10 Jonathan Rumble

10 Pebbly Beach SCE-02, Volume 10 Anthony Edeson

11 Transmission & Distribution SCE-03, Volume 1 -7 Various

12 Edison CarrierSolutions SCE-03: Volume 2 Kevin Payne

13 Customer Service SCE-04, Volume 2& 3 Various

14 Capitalized Software SCE-05, Volume 2 Various

15 Information Technology SCE-05: Volume 1 Carlos Carazo

16 Corporate Security & Business Resiliency SCE-07, Volume 4 Jana Monroe

17 Operation Services SCE-08, Volume 3 Richard Park

18 Corporate Center SCE-10, Volume 2 Kevin Shimmel

c) Costs for Removal

Costs for removal, also called Cost of Removal (COR), are the costs for removal

and disposal of a plant asset. The costs SCE expects to incur for the removal of assets are included in

the budget of capital expenditures since it represents a cash flow associated with capital. Costs for

13 Testimony is provided for each project exceeding $1 million in cost over the 2013-2017 periods.

14 Each Budget item is cross-referenced to the appropriate Exhibit. This list can be found in workpapers entitled “Adjusted Capital Budget.”

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removal are not capitalized to Plant-In-Service but are instead recorded as a debit (decrease) to SCE’s

accumulated depreciation. To estimate plant additions, SCE reduces the capital expenditures for COR

using a ratio of COR expense to capital spending based on recorded experience.15

The COR embedded in the capital expenditures is not the same as the COR

recovered through the depreciation accrual.16 The former represents the cash outlay that will be made

during 2013-2017 for the assets expected to retire in those years; the latter is the accrual for the future

removal of all existing assets. In accounting terms, the accrual for COR credits (increases) accumulated

depreciation to make a provision for future removal cost. The cash outlay, on the other hand, debits

(decreases) the accumulated depreciation. That is, the cash outlay offsets the previously accrued

provision for removal cost. For example, assume a distribution pole with a 45-year service life and an

expected cost of removal of $1,350. The annual depreciation expense for the COR will be $30 ($1,350 /

45). At the end of 45 years, the accumulated depreciation will have been credited for the total $1,350.

In the year the pole is expected to retire, $1,350 is included in SCE’s capital budget, since it is an

expected cash expenditure. When the cost is incurred, SCE will debit Retirement Work In Progress

(RWIP) for the $1,350. Upon completion of the project SCE will reclassify the $1,350 RWIP to the

accumulated depreciation offsetting the accrued COR of that pole.

d) C orporate Overheads

Capitalized Corporate Overheads are similar to capitalized divisional overheads;

however they support all SCE capital projects, rather than a particular project. Corporate Overhead

costs are charged monthly to CWIP through work order cost elements. Forecast capitalized corporate

overheads consist of costs for Corporate Administrative & General (A&G),17 Pensions & Benefits

(P&B),18 Payroll Taxes,19 Property Taxes,20 and Injuries & Damages.21

15 See workpapers entitled “Cost o f Removal Analysis” for the list o f recorded percentages used to forecast COR.

16 The COR accounted for in depreciation accrual (expense) is discussed in detail in SCE-10 Vol. 3.

17 See SCE-8, Vol. 1, Pt. 1, Chapter IV.

18 See SCE-8, Vol. 1, Pt. 1, Chapter V.

19 See SCE-10, Vol. 2 Chapter IV.

20 Id.

21 Includes all expenditures related to personal injury or damages to the property o f others when caused directly in connection with plant construction. Capitalized injuries and damages are included in the corporate overheads line item in the Approved Capital Budget.

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To include capitalized corporate overheads in our forecast plant additions, we

allocated them pro rata, based on capital expenditures. Capitalized overheads for P&B, Payroll Taxes

and Injuries & Damages are allocated pro rata based on estimated labor costs. The Corporate A&G and

Property Taxes are allocated pro rata based on the total construction cost (Direct Expenditures, P&B,

Payroll Taxes, Injuries & Damages less COR). This method mirrors SCE’s plant accounting process.

e) Allowance for Funds Used During Construction (AFUDC)

Accruing for AFUDC is the generally accepted regulatory accounting procedure

to capitalize the cost of debt and equity funds used to finance capital additions.22 The annual estimated

AFUDC rates are developed from estimates of costs of debt and equity required to fund the forecasted

construction estimates.23 The estimated amount of AFUDC to include in the estimated plant additions is

determined by applying the estimated AFUDC rates to the accumulated costs, similar to a compounding

monthly interest calculation.

f) Contributions in Aid of Construction (CIAC)

Some of SCE’s construction costs are borne by third parties. For example, when

a car hits one of SCE’s distribution poles the cost of replacing the pole (and removing the existing one)

is often paid for by other parties. Such amounts are recorded as CIAC, which credit (decrease) recorded

Plant-In-Service. To properly offset estimated capital additions for CIAC, we reduce our estimates by a

percentage estimated as CIAC, which is applied on a project specific basis.24 Recorded year-end 2012

reimbursable CWIP work orders are identified and removed from the forecast.

g) The Date C onstruction Costs are Estim ated to Close to Plant-In-Service

SCE’s plant addition forecast does not apply construction costs as plant additions

until the date the assets are estimated to be in service. Forecasting the level of plant additions to close

each year is contingent upon when construction costs are expected to be in service. For example, we

may estimate expenditures for a specific project in years 2013-2017, but the project may not be

completed and in service until September of 2017. Our Plant-In-Service estimate should reflect the

estimated in-service date of September, 2017. Rather than assume that a percentage of total annualWP Book C, p.3-45

22 18 C.F.R., Ch. 1, Part 101, 3(A)(17)(2013), “Allowance for funds Used During Construction.”

23 See workpapers entitled “Corporate Overheads and AFUDC.”

24 For the itemized list o f budget items and the CIAC percentage, see workpapers “Adjusted Capital Budget.”

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capital spending will close each year (which could artificially inflate rate base), we use project specific

information to estimate when the costs should be included in Plant-In-Service.

The budget items in SCE’s Capital Budget are divided into three closing

categories, determined by the type of construction work each budget item represents and how the work

orders will most likely be processed. The three categories are discussed below

(1) Specifics

Specific type budget items represent a single construction effort in which

all of the estimated costs will close to Plant-In-Service when the asset is reported as in service. The in

service date (also referred to as the “in-operation date”) shown in the Capital Budget is used to estimate

the month and year the total accumulated construction costs will close to Plant-In-Service. Recorded

year-end 2012 CWIP work orders are cross referenced to the Capital Budget to identify what costs are

part of a specific project. The CWIP work order is then assigned the same in-service date as the project

in the Capital Budget.

(2) Blanket-Specifics

“Blanket-Specifics” are budget items that are often considered “blanket

budget items,” because the estimated capital expenditures represent multiple construction efforts that are

placed into service separately. A majority of SCE’s distribution budget items fall into this category.

These budget items encompass multiple work orders, each of which is for a different construction effort.

Blanket-Specifics are forecast to close to Plant-In-Service within a certain period of time after money is

spent. For example, a four-month lag indicates that expenditures forecast in January would close to

Plant-In-Service in May, with all respective overheads and adjustments. Blanket-Specific work orders

in recorded year-end 2012 CWIP are closed evenly over the lag time. For example, a four-month lag

will close a Blanket-Specific CWIP work order evenly over the first four months of 2013. The lag times

used in the capital additions forecast were developed through analysis of recorded work orders, by class

of plant, for the length of time (in months) they remained in CWIP before being closed to Plant-In-

Service.

(3) Blankets

Blankets represent expenditures for assets requiring minimal or no

construction effort to place in service. Furniture and Equipment is an example of a blanket budget item.

Charges to blanket work orders are recorded to Plant-In-Service one month after the money is spent.

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For example, expenditures forecast in January will close to Plant-In-Service in February. All Blanket

work orders in recorded year-end 2012 CWIP are closed in January of 2013.

3. Forecasting Retirements

SCE uses two methods to forecast plant retirements depending on the class of plant: (1)

vintage retirements, based on the vintage year balances and service lives; and, (2) retirement ratios.

Although not explicitly a methodology, certain consideration for major retirement activity associated

with large scale decommissioning was also made. Each is discussed below.

a) Vintage Retirem ents

SCE uses vintage year accounting for a majority of its General and Intangible

Plant accounts consistent with FERC Accounting Release No. 15. This approach allows SCE to record

only the total cost of capital additions for the year as a vintage group for each account, eliminating the

need to maintain property records of individual items. The vintage groups are then retired according to

the service life of the Plant Account/Subaccount (FERC Plant Accounts 303, and 391 through 398).

SCE began applying vintage retirement accounting for capitalized software in 2004. All vintage

retirements are applied mid-year.

b) Retirem ents as a Ratio of P lant Balances

Estimated plant retirements for all other classes of plant are based on historical

average ratios of retirements to plant balances. The retirements in this category represent final

retirements for mass property (e.g., transmission and distribution assets), and interim retirements for

generation stations. The retirements for these classes of plant are difficult to predict, as they follow no

recognizable historical pattern. For this reason, retirements are calculated monthly, using a monthly rate

times estimated beginning-of-month plant balances.25

c) M ajor R etirem ent Activity

Some retirement activities, such as the decommissioning of a generating station,

can be reasonably anticipated. Because we have specific information about the timing and magnitude of

such events, we do not forecast such retirements by averaging recorded activity. The amortization of

remaining net investment costs associated with major retirement activity is discussed in Chapter III of

this Exhibit.

25 See workpapers entitled “Retirement Ratios” for the development o f retirement ratios.

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E. Allowance for Funds Used During Construction (AFUDC)

AFUDC is the standard way of capitalizing equity and debt costs incurred for financing

Construction Work in Progress (CWIP). Capitalizing these costs ensures that full construction costs are

paid by customers who received the services provided by the capital projects.26 It also ensures that

investors’ costs incurred during construction are fully recovered after the capital projects enter service.

The formula for the AFUDC rate is prescribed by the FERC Uniform System of Accounts,27

which SCE must follow.28 Appendix B provides more detail regarding the AFUDC rate formula. The

formula can be expressed in a short-hand way as

( STD \ ( STD \AFUDC = s x | I + WACC x I 1------------I if STD is less than CWIP, or

ly CWIP) y CWIP)

AFUDC = s if STD is greater than or equal to CWIP

Where AFUDC is the AFUDC rate, s is the cost of short-term debt, STD is the average level of short

term debt in a year, CWIP is the average CWIP balance in a year, and WACC is the weighted average

cost of permanent capital (common equity, preferred equity, and long-term debt). WACC can be

approximated by SCE’s authorized return on rate base as set by the Commission.

What the formulas above show is that the ratio of short-term debt to the CWIP balance is the

primary driver of the AFUDC rate. In SCE’s case, SCE has been granted two waivers by FERC to

exclude short-term debt devoted to finance balancing accounts and short-term debt devoted to finance

fuel inventories from the calculation of short-term debt in the AFUDC rate calculation.29

The FERC’s regulations do not dictate how a utility should finance its construction activities, but

instead establish formulas to allow recovery of capital financing costs incurred during construction

periods-specifically, to ensure short-term debt costs incurred are properly recovered. FERC does not to

mandate the amount of short-term debt to use. In fact, SCE uses its short-term debt capacity for several

purposes: general corporate short-term borrowing, financing balancing account under-collections,

26 Because AFUDC is capitalized, it is a non-cash return. Cash earnings associated with AFUDC only appear when AFUDC is included in rate base and the associated return of and on capital is charged in customer rates. Only when CWIP is included in rate base, which is an exception to standard ratemaking, does CWIP provide cash earnings while a project is under construction.

27 Title 18, Code of Federal Regulations, Chapter 1, Part 101, Section 3.A(17). See WP's pp. 144-145

28 D.06-12-029, Appendix A-3 (“Affiliate Transaction Rules Applicable to Large California Energy Utilities”), Section V.B.1: “Utility books and records shall be kept in accordance with applicable Uniform System of Accounts (USOA) ..

29 Copies o f these letters are included in workpapers.See WP's pp. 146-152

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financing fuel inventories, and financing collateral for power procurement transactions. Because SCE

uses short-term debt for these multiple purposes and because it is prudent for SCE to keep a reserve

level of short-term debt capacity in the event of unforeseen financing needs, SCE’s short-term debt

capacity will often exceed its short-term debt outstanding by a substantial margin.

In the rulemaking that resulted in the AFUDC formulas, various utilities “ .. .argued that short

term debt is not necessarily the first source of construction funds, as would be indicated by” the

formulas.30 The Federal Power Commission (FPC, the FERC’s predecessor) agreed that “ [i]t is

generally impossible to specifically trace the source of funds used for various corporate purposes and it

was not the purpose of our proposed rule to do so.”31 Rather, the FPC found that short-term debt was

not ordinarily included in rate proceedings, yet it was a reasonable cost of service that should be

recovered.32 The FPC used the AFUDC formula to permit the recovery of the cost of short-term debt

through rates.33 There was no intention to mandate the use of short-term debt for construction

purposes.34

SCE’s projected AFUDC rates through the post-test year period are shown in the following

Table I-3.35

Table I-3 Forecast AFUDC Rate

Year AFUDC Rater

2013 7.23%r

2014 7.41%¥

2015 7.01%r

2016 6.07%w

2017 6.26%

S e e W P's pp. 161-165

30 Order No. 561, 57 F.P.C. 608, 608 (1977), aff'd in relevant part by Order No. 561-A, 59 F.P.C. 1340 (1977).

31 Order No. 561, 57 F.P.C. at 608-09.

32 Id. at 609.

33 Id.

34 See id. at 608-09.

For O rder No. 561, s e e W P's pp. 153-158

35 The AFUDC rate for 2013 is a forecast as o f June 2013.

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F. C orporate Center C apital Budget

This section of SCE’s testimony supports the blanket work orders set up to provide funds for the

purchase of office furniture and equipment (F&E) for the departments that comprise SCE’s Corporate

Center. Typically, blanket work orders accumulate capital expenditures for jobs that are similar in

nature, recurring, and routine. They are established to simplify the approval process for capital

expenditures involving multiple locations or projects. There are a total of 17 budget items that make up

the capital expenditure forecast for the Corporate Center.36 All Corporate Center budget items represent

minor capital expenditures with no single capital project exceeding $180,000 annually.

G. Gains and Losses

The gains and losses on minor sales of property are allocated between customers

shareholders pursuant to Commission Policy.37 The sales are for non-operating property originating in

FERC Accounts 101 or 105 and transferred to FERC Account 121 prior to sale. Gains and losses on

major sales such as divestiture of power plants and the sale of Edison Pipeline & Terminal Company

facilities are treated individually at the Commission and are not included in this filing.38 The allocation

of the gains and losses on the sales included in this filing are based on a two-step process: (1) the

amount of time the property was included in rate base; and (2) whether or not the property was

depreciable.39 Table I-3 and Table I-4 summarize the results of these two steps, respectively, for the

gains and losses on sales of assets recorded for the past three years, 2010 through 2012. A three-year

recorded average is a reasonable estimate of annual customer gains/losses. This estimate is used in

Exhibit SCE-10, Volume 1 in the calculation of the total Other Operating Revenue (OOR).

36 For an itemized list see workpapers to this exhibit entitled “Corporate Center Capital Budget.”

37 D.06-05-041 as modified by D.06-12-043.

38 This filing also excludes routine asset sales where the sale price is greater than $50 million or the after-tax gain or loss isgreater than $10 million (D.06-05-041 as modified by D.06-12-043).

39 The gain or loss allocated based on time in rate base is allocated: 100 percent for depreciable assets; and 67 percent fornon-depreciable assets.

18

WP Book C, p.60-77

and



Table I-4 Allocation o f Gains/Losses

Customer/Shareholder

Year

Gain/(Loss)Customer

$ %

Gain/(Loss)Shareholder

$ %

Gain/(Loss)Total

$2010 569,809 103.2% (17,876) -3.2% 551,9322011 338,419 95.2% 17,093 4.8% 355,5112012 306,111 100.0% - 0.0% 306,111

TOTAL 1,214,339 (784) 1,213,555

3 YEAR AVG 404,780 (261) 404,518

WP Book C, p.78-97

Table I-5 Allocation o f Customer Gains/Losses

Depreciable/Non-Depreciable

Year

Customer Gain/(Loss)Depreciable Assets Non-Depreciable Assets

Total$ % $ %

2010 165,890 29.1% 403,919 70.9% 569,809

2011 (27,655) -8.2% 366,074 108.2% 338,419

2012 - 0.0% 306,111.37 100.0% 306,111

TOTAL 138,234 11.4% 1,076,104 88.6% 1,214,339

3 YEAR AVG 46,078 7.0% 358,701 93.0% 404,780

Allocation 100% 67%

Allocated Gain/(Loss) 46,078 240,330 286,408

19


2015 General Rate Case - APPLICATION INDEX OF WORKPAPERS

EXHIBIT SCE-10 Volume 2, Chapter 1, Part 1 of 3, Book A

DOCUMENT PAGE(S)PLANT IN SERVICESummary of Electric Plant 1 - 2Plant Forecast Summary 3 - 4Nuclear Generation 5 - 15Other Generation 16 - 30Steam Generation 31 - 43Mountainview 44 - 52Hydroelectric Generation 53 - 59Transmission 60 - 68Distribution 69 - 77General 78 - 100Intangibles 101 - 115Recorded 2012 Plant 116 - 132

CAPITAL ADDITIONSSummary of Capital Additions 133 - 138Corporate Overheads and AFUDC 139 - 165Capital Expenditure Analysis 166 - 169Cost of Removal Analysis 170 - 172Work Order Lag Analysis 173 - 175Capital Additions Forecast Example 176 - 196Capital Expenditures 197 - 199


SCE-10, Volume 2, Results of Operations Plant, Taxes, Depreciation Exp ense and Reserve, & Rate Base

Chapter I: PlantWitness: Kevin Shimmel

Summary of Plant-In-Service

Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. I / Pt. 01/ Bk. AWitnesses: K. Shimmel and P. Hunt


Table I-1 Summary of Electric Plant

Weighted Average Balances(Nominal $000)

Line Recorded EstimatedNo. Class of Plant 2012 2013 2014 2015 2016 2017

1

PLANT

Generation Nuclear

SONGS - Used & Useful 2,387,519 2,433,221 2,483,240 2,597,501 2,599,080 2,596,6702 SONGS - Retired 2,427,632 2,498,046 2,593,059 2,596,033 2,600,738 2,603,2133 SGRP 591,204 584,172 584,172 584,172 584,172 584,1724 Palo Verde 1,776,959 1,836,878 1,868,658 1,888,679 1,908,022 1,926,4735 Palo Verde DBD & DD 26,547 26,547 26,547 26,547 26,547 26,5476 Other Production 649,135 780,042 882,541 893,503 908,953 913,3227 Coal 901,777 912,616 757,195 618,530 616,447 614,7058 Mountainview 698,792 704,549 724,653 727,201 728,230 729,0009 Hydro 998,218 1,065,049 1,156,459 1,230,402 1,301,069 1,362,77510 Total Generation 10,457,784 10,841,121 11,076,525 11,162,567 11,273,257 11,356,877

11Transmission

Land 260,233 291,296 321,808 354,242 371,592 371,59012 Substations 4,009,305 4,735,795 5,342,504 5,675,848 5,949,260 6,273,37213 Lines 2,247,155 3,020,931 4,183,307 5,159,765 5,663,859 5,925,55714 Total Transmission 6,516,694 8,048,022 9,847,618 11,189,855 11,984,710 12,570,519

15Distribution

Land 106,013 106,956 113,529

WP Book A, p.69118,556 126,38 132,826

16 Dist Substations 2,096,304 2,327,401 2,542,759 2,734,525 2,948,698 3,122,41517 Dist Lines 14,005,838 14,820,725 15,960,983 17,308,343 18,871,397 20,492,85918 Total Distribution 16,208,155 17,255,082 18,617,271 20,161,424 21,946,482 23,748,100

19 General 2,161,809 2,452,023 2,723,906 2,881,327 3,145,601 3,270,538

20 TOTAL PLANT 35,344,442 38,596,248 42,265,320 45,395,174 48,350,050 50,946,034

21

INTANGIBLE

Radio Frequency 18,723 18,723 18,723 18,723 18,723 18,72322 Hydro Relicensing 124,775 135,093 151,824 167,234 175,685 183,06623 Miscellaneous Intangibles 2,371 511 511 511 511 51124 Capitalized Software 1,431,694 1,563,179 1,667,011 1,729,848 1,541,734 1,318,900






Chapter I: PlantWitness: Kevin Shimmel

Plant Forecast Summary



PLANT FORECAST SUMMARY

A summary of the Plant-in-Service calculations are presented for each class of plant, by year, in this section of the Workpapers “Plant Forecast Summary.”

COLUMNREFERENCE DESCRIPTION OF PROCESS

A)

B)

C)

D)

E)

F)

The periods identified by month and year (mmm-yy). For example, “Jan-13” in column (A) will represent the plant transactions for January, 2013.

Gross additions represent monthly closings to plant; see Workpapers entitled “Summary of Capital Additions.”

This factor represent s the Annual Plant Retirement Factor. See Workpapers entitled “Plant Retirements.”

Plant retirements represent the forecasted monthly retirements. Plant retirements are the product of depreciable plant balance (F) from the previous month time s the annual plant retirement factor (C) divided by 12 for monthly amount. For general plant and capitalized software accounts, vintage retirements are applied mid-year (see workpapers entitled “Vintage Retirements”).

Monthly net additions are the gross additions (B) less the plant retirements (D).

This represents the e nd-of-month (EOM) Depreciable Plant Balance and is calculated by taking the previous month’s plant balance and adding the current month’s net addition (E). See Workpapers entitled “Recorded 2012 Plant” for Dec-12 Plant Balances. The calculated end of year plant bal ance is carried forward to become the beginning plant balance in the following year.

The weighted average plant balance is equal to half of the beginning and end of year balances (i.e., December of the current and prior years) plus February through November balances, divided by twelve.



Nuclear Plant Summary Total Weighted Average Plant

(Nominal $000)

Recorded EstimatedClass of Plant 2012 2013 2014 2015 2016 2017

SONGS - Used & Usefu SONGS - Retired SGRP Palo VerdePalo Verde DBD & DD

2,387,5192,427,632

591,2041,776,959

26,547

2,433,2212,498,046

584,1721,836,878

26,547

2,483,2402,593,059

584,1721,868,658

26,547

2,597,5012,596,033

584,1721,888,679

26,547

2,599,0802,600,738

584,1721,908,022

26,547

2,596,6702,603,213

584,1721,926,473

26,547Total Nuclear 7,209,862 7,378,865 7,555,677 7,692,932 7,718,559 7,737,075



SONGS - Us ed & Useful (2013-2015, System Basis $000)

Plant Depr ReserveGross Retirement Plant Net Plant Total Remaining Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reseive InvestmentA B C D E F G H I j K L M

= C x F / 12 = B + D = F + E = (F - L + G) / H = F x J / 12 = L + I + K LF=

Dec-12 2,381,540 2,045,980 335,560Jan-13 - 0.0054 (1,072) (1,072) 2,380,468 - 110.40 3,039 0.0051 (1,012) 2,048,007 332,460Feb-13 - 0.0054 (1,071) (1,071) 2,379,397 - 109.40 3,039 0.0051 (1,012) 2,050,035 329,362Mar-13 - 0.0054 (1,071) (1,071) 2,378,326 - 108.40 3,038 0.0051 (1,011) 2,052,062 326,264Apr-13 - 0.0054 (1,070) (1,070) 2,377,256 - 107.40 3,038 0.0051 (1,011) 2,054,089 323,167May-13 - 0.0054 (1,070) (1,070) 2,376,186 - 106.40 3,037 0.0051 (1,010) 2,056,116 320,070Jun-13 109,748 0.0054 (6,131) 103,617 2,479,803 - 105.40 3,037 0.0051 (8,965) 2,050,188 429,616Jul-13 842 0.0054 (1,116) (274) 2,479,529 - 104.40 4,115 0.0051 (1,166) 2,053,137 426,392

Aug-13 842 0.0054 (1,116) (274) 2,479,255 (2,893) 103.40 4,096 0.0051 (1,166) 2,056,066 423,189Sep-13 942 0.0054 (1,116) (174) 2,479,081 (3,006) 102.40 4,103 0.0051 (1,179) 2,058,990 420,091Oct-13 942 0.0054 (1,116) (174) 2,478,908 (3,118) 101.40 4,112 0.0051 (1,179) 2,061,923 416,985Nov-13 942 0.0054 (1,116) (173) 2,478,734 (3,243) 100.40 4,121 0.0051 (1,179) 2,064,865 413,869Dec-13 4,264 0.0054 (1,115) 3,149 2,481,883 (3,369) 99.40 4,130 0.0051 (1,620) 2,067,375 414,509

Total 118,522 (18,178) 100,344 42,906 (21,511)

Wtd. Average 2,433,221 2,055,180 378,042


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentDec-13 2,481,883 2,067,375Jan-14 1,060 0.0054 (1,117) (57) 2,481,826 (3,495) 98.40 4,177 0.0051 (1,196) 2,070,356 411,470Feb-14 1,060 0.0054 (1,117) (57) 2,481,769 (4,061) 97.40 4,183 0.0051 (1,196) 2,073,342 408,426Mar-14 2,035 0.0054 (1,117) 919 2,482,687 (4,203) 96.40 4,193 0.0051 (1,326) 2,076,210 406,478Apr-14 2,036 0.0054 (1,117) 918 2,483,606 (4,344) 95.40 4,215 0.0051 (1,326) 2,079,098 404,508May-14 2,036 0.0054 (1,118) 918 2,484,524 (4,615) 94.40 4,236 0.0051 (1,327) 2,082,008 402,517Jun-14 624 0.0054 (10,101) (9,477) 2,475,047 (4,886) 93.40 4,257 0.0051 (10,122) 2,076,143 398,904Jul-14 624 0.0054 (1,114) (490) 2,474,557 (5,158) 92.40 4,261 0.0051 (1,135) 2,079,270 395,288

Aug-14 624 0.0054 (1,114) (490) 2,474,068 (5,241) 91.40 4,267 0.0051 (1,135) 2,082,402 391,665Sep-14 698 0.0054 (1,113) (415) 2,473,653 (5,324) 90.40 4,274 0.0051 (1,144) 2,085,532 388,121Oct-14 698 0.0054 (1,113) (415) 2,473,238 (5,407) 89.40 4,281 0.0051 (1,144) 2,088,668 384,569Nov-14 698 0.0054 (1,113) (415) 2,472,823 (5,500) 88.40 4,288 0.0051 (1,144) 2,091,812 381,010Dec-14 128,570 0.0054 (1,113) 127,457 2,600,280 (5,593) 87.40 4,295 0.0051 (4,601) 2,091,507 508,773

Total 140,762 (22,365) 118,397 50,929 (26,796)

Wtd. Average 2,483,240 2,080,357 385,612


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentDec-14 2,600,280 2,091,507Jan-15 1,869 0.0054 (1,170) 699 2,600,978 (5,686) 90.00 5,590 0.0051 (1,357) 2,095,739 505,239Feb-15 1,869 0.0054 (1,170) 698 2,601,677 (9,236) 89.00 5,573 0.0051 (1,358) 2,099,954 501,722Mar-15 2,591 0.0054 (1,171) 1,420 2,603,097 (9,488) 88.00 5,593 0.0051 (1,454) 2,104,094 499,003Apr-15 2,720 0.0054 (1,171) 1,548 2,604,645 (9,740) 87.00 5,623 0.0051 (1,472) 2,108,245 496,400May-15 2,719 0.0054 (1,172) 1,547 2,606,192 (10,089) 86.00 5,655 0.0051 (1,473) 2,112,426 493,766Jun-15 1,812 0.0054 (18,643) (16,831) 2,589,361 (10,455) 85.00 5,686 0.0051 (18,823) 2,099,289 490,073Jul-15 1,964 0.0054 (1,165) 798 2,590,160 (10,821) 84.00 5,705 0.0051 (1,366) 2,103,627 486,532

Aug-15 1,964 0.0054 (1,166) 798 2,590,958 (11,066) 83.00 5,728 0.0051 (1,367) 2,107,989 482,969Sep-15 2,035 0.0054 (1,166) 869 2,591,827 (11,332) 82.00 5,751 0.0051 (1,377) 2,112,364 479,463Oct-15 3,291 0.0054 (1,166) 2,124 2,593,951 (11,598) 81.00 5,776 0.0051 (1,548) 2,116,591 477,360Nov-15 3,291 0.0054 (1,167) 2,123 2,596,074 (11,874) 80.00 5,818 0.0051 (1,549) 2,120,860 475,214Dec-15 7,007 0.0054 (1,168) 5,839 2,601,913 (12,320) 79.00 5,859 0.0051 (1,992) 2,124,728 477,186

Total 33,130 (31,496) 1,633 68,357 (35,137)

Wtd. Average 2,597,501 2,107,441 468,861



SONGS - Us ed & Useful (2016 & 2017, System Basis $000)


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reseive InvestmentDec-15 2,601,913 2,124,728Jan-16 1,238 0.0054 (1,171) 67 2,601,980 (12,767) 78.00 5,954 0.0051 (1,272) 2,129,409 472,571Feb-16 1,237 0.0054 (1,171) 67 2,602,047 (13,655) 77.00 5,960 0.0051 (1,272) 2,134,096 467,950Mar-16 1,931 0.0054 (1,171) 760 2,602,807 (13,822) 76.00 5,975 0.0051 (1,365) 2,138,706 464,100Apr-16 1,988 0.0054 (1,171) 816 2,603,623 (13,988) 75.00 6,001 0.0051 (1,373) 2,143,335 460,289May-16 1,986 0.0054 (1,172) 815 2,604,438 (14,247) 74.00 6,027 0.0051 (1,373) 2,147,988 456,450Jun-16 1,008 0.0054 (9,853) (8,845) 2,595,593 (14,514) 73.00 6,054 0.0051 (9,924) 2,144,118 451,475Jul-16 1,075 0.0054 (1,168) (93) 2,595,500 (14,781) 72.00 6,065 0.0051 (1,248) 2,148,934 446,566

Aug-16 1,075 0.0054 (1,168) (93) 2,595,407 (14,918) 71.00 6,079 0.0051 (1,248) 2,153,765 441,642Sep-16 1,131 0.0054 (1,168) (37) 2,595,370 (15,063) 70.00 6,094 0.0051 (1,256) 2,158,603 436,767Oct-16 1,690 0.0054 (1,168) 522 2,595,892 (15,208) 69.00 6,109 0.0051 (1,332) 2,163,380 432,512Nov-16 1,690 0.0054 (1,168) 522 2,596,414 (15,361) 68.00 6,134 0.0051 (1,332) 2,168,182 428,232Dec-16 2,621 0.0054 (1,168) 1,453 2,597,867 (15,590) 67.00 6,158 0.0051 (1,454) 2,172,886 424,981

Total 18,670 (22,717) (4,047) 72,610 (24,452)

Wtd. Average 2,599,080 2,148,277 430,920


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentDec-16 2,597,867 2,172,886Jan-17 786 0.0054 (1,169) (383) 2,597,483 (15,819) 66.00 6,199 0.0051 (1,210) 2,177,875 419,608Feb-17 786 0.0054 (1,169) (383) 2,597,100 (16,170) 65.00 6,206 0.0051 (1,210) 2,182,872 414,228Mar-17 1,328 0.0054 (1,169) 159 2,597,259 (16,276) 64.00 6,218 0.0051 (1,282) 2,187,808 409,451Apr-17 1,351 0.0054 (1,169) 183 2,597,442 (16,381) 63.00 6,239 0.0051 (1,285) 2,192,761 404,680May-17 1,352 0.0054 (1,169) 183 2,597,624 (16,559) 62.00 6,260 0.0051 (1,285) 2,197,736 399,888Jun-17 752 0.0054 (2,301) (1,549) 2,596,075 (16,741) 61.00 6,281 0.0051 (2,337) 2,201,680 394,396Jul-17 779 0.0054 (1,168) (389) 2,595,686 (16,922) 60.00 6,291 0.0051 (1,208) 2,206,762 388,924

Aug-17 779 0.0054 (1,168) (389) 2,595,298 (17,023) 59.00 6,303 0.0051 (1,208) 2,211,857 383,440Sep-17 843 0.0054 (1,168) (325) 2,594,972 (17,128) 58.00 6,315 0.0051 (1,216) 2,216,956 378,016Oct-17 1,071 0.0054 (1,168) (97) 2,594,876 (17,233) 57.00 6,329 0.0051 (1,247) 2,222,038 372,837Nov-17 1,071 0.0054 (1,168) (97) 2,594,779 (17,346) 56.00 6,348 0.0051 (1,247) 2,227,138 367,641Dec-17 11,409 0.0054 (1,168) 10,241 2,605,020 (17,490) 55.00 6,366 0.0051 (2,541) 2,230,964 374,057

Total 22,306 (15,152) 7,153 75,354 (17,276)

Wtd. Average 2,596,670 2,202,284 376,678



SO NG S - Retired (2013-2015, System Basis $000)

Plant Depr ReserveGross Retirem ent P lant Net P lant T otal Rem aining Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents Reserve Investm entA B C D E F G H I j K L M

= C x F / 1 2 = B + D = F + E = (F - L + G) / H = F x J / 12 = L + I + K = F - L

Dec-12 2,418,299 1,996,619 421,679Jan-13 - 0.0000 - - 2,418,299 - 110.40 3,820 0.0000 - 2,000,439 417,860Feb-13 - 0.0000 - - 2,418,299 - 109.40 3,820 0.0000 - 2,004,259 414,040Mar-13 - 0.0000 - - 2,418,299 - 108.40 3,820 0.0000 - 2,008,078 410,221Apr-13 - 0.0000 - - 2,418,299 - 107.40 3,820 0.0000 - 2,011,898 406,401May-13 - 0.0000 - - 2,418,299 - 106.40 3,820 0.0000 - 2,015,717 402,581Jun-13 144,407 0.0000 - 144,407 2,562,706 - 60.00 6,710 0.0000 (3,879) 2,018,548 544,158Jul-13 276 0.0000 - 276 2,562,982 - 59.00 9,223 0.0000 (37) 2,027,734 535,248

Aug-13 276 0.0000 - 276 2,563,257 (3 ,879) 58.00 9,162 0.0000 (37) 2,036,859 526,399Sep-13 309 0.0000 - 309 2,563,566 (3 ,916) 57.00 9,166 0.0000 (41) 2,045,984 517,582Oct-13 309 0.0000 - 309 2,563,875 (3 ,953) 56.00 9,172 0.0000 (41) 2,055,114 508,760Nov-13 309 0.0000 - 309 2,564,183 (3 ,994) 55.00 9,178 0.0000 (41) 2,064,250 499,933Dec-13 26,506 0.0000 - 26,506 2,590,690 (4 ,036) 54.00 9,183 0.0000 (3,519) 2,069,914 520,775

Total 172,391 - 172,391 80,891 (7,596)

W td. Average 2,498,046 2,026,846 471,201


Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents Reserve Investm entDec-13 2,590,690 2,069,914Jan-14 347 0.0000 - 347 2,591,037 (4 ,077) 53.00 9,749 0.0000 (47) 2,079,617 511,420Feb-14 347 0.0000 - 347 2,591,384 (7 ,596) 52.00 9,689 0.0000 (47) 2,089,259 502,125Mar-14 667 0.0000 - 667 2,592,051 (7 ,643) 51.00 9,696 0.0000 (89) 2,098,866 493,185Apr-14 667 0.0000 - 667 2,592,718 (7 ,689) 50.00 9,710 0.0000 (89) 2,108,486 484,231May-14 667 0.0000 - 667 2,593,385 (7 ,779) 49.00 9,724 0.0000 (89) 2,118,120 475,264Jun-14 149 0.0000 - 149 2,593,533 (7 ,868) 48.00 9,737 0.0000 (20) 2,127,838 465,695Jul-14 149 0.0000 - 149 2,593,682 (7 ,957) 47.00 9,739 0.0000 (20) 2,137,557 456,125

Aug-14 149 0.0000 - 149 2,593,831 (7 ,977) 46.00 9,742 0.0000 (20) 2,147,280 446,551Sep-14 166 0.0000 - 166 2,593,997 (7 ,997) 45.00 9,746 0.0000 (22) 2,157,003 436,994O ct-14 166 0.0000 - 166 2,594,164 (8 ,017) 44.00 9,749 0.0000 (22) 2,166,730 427,433Nov-14 166 0.0000 - 166 2,594,330 (8 ,039) 43.00 9,753 0.0000 (22) 2,176,461 417,869Dec-14 187 0.0000 - 187 2,594,517 (8 ,062) 42.00 9,757 0.0000 (25) 2,186,194 408,324

Total 3,828 - 3,828 116,792 (513)

W td. Average 2,593,059 2,127,939 443,421


Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents Reserve Investm entDec-14 2,594,517 2,186,194Jan-15 187 0.0000 - 187 2,594,705 (8 ,084) 41.00 9,762 0.0000 (25) 2,195,931 398,774Feb-15 187 0.0000 - 187 2,594,892 (8,109) 40.00 9,767 0.0000 (25) 2,205,672 389,220Mar-15 359 0.0000 - 359 2,595,251 (8,134) 39.00 9,771 0.0000 (48) 2,215,396 379,856Apr-15 359 0.0000 - 359 2,595,610 (8,159) 38.00 9,781 0.0000 (48) 2,225,129 370,481May-15 359 0.0000 - 359 2,595,970 (8 ,207) 37.00 9,791 0.0000 (48) 2,234,872 361,098Jun-15 148 0.0000 - 148 2,596,118 (8,255) 36.00 9,801 0.0000 (20) 2,244,654 351,465Jul-15 148 0.0000 - 148 2,596,267 (8,303) 35.00 9,805 0.0000 (20) 2,254,438 341,828

Aug-15 148 0.0000 - 148 2,596,415 (8,323) 34.00 9,809 0.0000 (20) 2,264,227 332,188Sep-15 166 0.0000 - 166 2,596,581 (8,343) 33.00 9,813 0.0000 (22) 2,274,019 322,563Oct-15 166 0.0000 - 166 2,596,747 (8,362) 32.00 9,819 0.0000 (22) 2,283,815 312,932Nov-15 166 0.0000 - 166 2,596,914 (8,385) 31.00 9,824 0.0000 (22) 2,293,617 303,296Dec-15 2,420 0.0000 - 2,420 2,599,334 (8,407) 30.00 9,830 0.0000 (282) 2,303,165 296,169

Total 4,816 - 4,816 117,573 (602)

W td. Average 2,596,033 2,244,704 334,315



SO NG S - Retired (2016 & 2017, System Basis $000)

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal

Decom mRem aining Life (mos) Accrual

ReserveRetirem ent

FactorReserve

Retirem ents ReserveNet

Investm entDec-15Jan-16 187 0.0000 187

2,599,3342,599,521 (8 ,429) 29.00 9,922 0.0000 (25)

2,303,1652,313,062 286,459

Feb-16 187 0.0000 - 187 2,599,707 (8,711) 28.00 9,920 0.0000 (25) 2,322,957 276 ,751Mar-16 359 0.0000 - 359 2,600,066 (8 ,736) 27.00 9,926 0.0000 (48) 2,332,835 267 ,231Apr-16 358 0.0000 - 358 2,600,424 (8,761) 26.00 9,941 0.0000 (48) 2,342,728 257,696May-16 358 0.0000 - 358 2,600,782 (8,809) 25.00 9,955 0.0000 (48) 2,352,636 248,147Jun-16 141 0.0000 - 141 2,600,923 (8,857) 24.00 9,970 0.0000 (19) 2,362,587 238,336Jul-16 141 0.0000 - 141 2,601,064 (8,905) 23.00 9,975 0.0000 (19) 2,372,544 228 ,521

Aug-16 141 0.0000 - 141 2,601,205 (8,924) 22.00 9,982 0.0000 (19) 2,382,506 218,699Sep-16 158 0.0000 - 158 2,601,363 (8,943) 21.00 9,988 0.0000 (21) 2,392,474 208,889Oct-16 158 0.0000 - 158 2,601,521 (8,961) 20.00 9,996 0.0000 (21) 2,402,449 199,072Nov-16 158 0.0000 - 158 2,601,679 (8,983) 19.00 10,005 0.0000 (21) 2,412,433 189,246Dec-16 177 0.0000 - 177 2,601,856 (9,004) 18.00 10,013 0.0000 (24) 2,422,422 179 ,434

al

. Average

Mo-Yr

2,522

GrossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

2,522

NetAdditions

2,600,738

DeprPlant

BalanceTotal

Decom mRem aining Life (mos)

119,595

Accrual

ReserveRetirem ent

Factor

(338)

ReserveRetirem ents

2,362,667

Reserve

225,730

NetInvestm ent

Dec-16Jan-17 177 0.0000 177

2,601,8562,602,033 (9,025) 17.00 10,024 0.0000 (24)

2.422.4222.432.422 169,611

Feb-17 177 0.0000 - 177 2,602,211 (9,049) 16.00 10,035 0.0000 (24) 2,442,434 159,777Mar-17 341 0.0000 - 341 2,602,552 (9,072) 15.00 10,047 0.0000 (46) 2,452,435 150,117Apr-17 341 0.0000 - 341 2,602,893 (9,096) 14.00 10,073 0.0000 (46) 2,462,462 140,430May-17 341 0.0000 - 341 2,603,234 (9,142) 13.00 10,099 0.0000 (46) 2,472,516 130,718Jun-17 145 0.0000 - 145 2,603,378 (9,188) 12.00 10,128 0.0000 (19) 2,482,624 120 ,754Jul-17 145 0.0000 - 145 2,603,523 (9,233) 11.00 10,138 0.0000 (19) 2,492,743 110,780

Aug-17 145 0.0000 - 145 2,603,668 (9,253) 10.00 10,153 0.0000 (19) 2,502,876 100 ,791Sep-17 162 0.0000 - 162 2,603,830 (9,272) 9.00 10,169 0.0000 (22) 2,513,023 90,806Oct-17 162 0.0000 - 162 2,603,991 (9,291) 8.00 10,189 0.0000 (22) 2,523,191 80,801Nov-17 162 0.0000 - 162 2,604,153 (9,313) 7.00 10,212 0.0000 (22) 2,533,382 70,772Dec-17 182 0.0000 - 182 2,604,336 (9,335) 6.00 10,239 0.0000 (24) 2,543,597 60,739

al

. Average

2,480 - 2,480

2,603,213

121,507 (332)

2,482,760 112,977



SGRP(2013-2015, System Basis $000)

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal


ReserveRetirem ent

FactorReserve


Investm entA B C D E F G H I j K L M

Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

584.172584.172 110.40

= (F - L + G) / H

5,065 0.0000

= F x J / 12 = L + I + K

25,04830,112

= F - L

559,124554,059

Feb-13 - 0.0000 - - 584,172 - 109.40 5,065 0.0000 - 35,177 548,995Mar-13 - 0.0000 - - 584,172 - 108.40 5,065 0.0000 - 40,241 543,930Apr-13 - 0.0000 - - 584,172 - 107.40 5,065 0.0000 - 45,306 538,866May-13 - 0.0000 - - 584,172 - 106.40 5,065 0.0000 - 50,370 533 ,801Jun-13 - 0.0000 - - 584,172 - 60.00 8,897 0.0000 - 59,267 524,905Jul-13 - 0.0000 - - 584,172 - 59.00 8,897 0.0000 - 68,164 516,008

Aug-13 - 0.0000 - - 584,172 - 58.00 8,897 0.0000 - 77,060 507,111Sep-13 - 0.0000 - - 584,172 - 57.00 8,897 0.0000 - 85,957 498,214Oct-13 - 0.0000 - - 584,172 - 56.00 8,897 0.0000 - 94,854 489,318Nov-13 - 0.0000 - - 584,172 - 55.00 8,897 0.0000 - 103 ,751 480 ,421Dec-13 - 0.0000 - - 584,172 - 54.00 8,897 0.0000 - 112,647 471,524

Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

584,172

DeprPlant

BalanceTotal


87,599

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

63,259

Reserve

520,913

NetInvestm ent

Dec-13Jan-14 0.0000

584.172584.172 53.00 8,897 0.0000

112,647121,544 462,628

Feb-14 - 0.0000 - - 584,172 - 52.00 8,897 0.0000 - 130 ,441 453 ,731Mar-14 - 0.0000 - - 584,172 - 51.00 8,897 0.0000 - 139,337 444,834Apr-14 - 0.0000 - - 584,172 - 50.00 8,897 0.0000 - 148 ,234 435,938May-14 - 0.0000 - - 584,172 - 49.00 8,897 0.0000 - 157,131 427 ,041Jun-14 - 0.0000 - - 584,172 - 48.00 8,897 0.0000 - 166,027 418,144Jul-14 - 0.0000 - - 584,172 - 47.00 8,897 0.0000 - 174 ,924 409,248

Aug-14 - 0.0000 - - 584,172 - 46.00 8,897 0.0000 - 183 ,821 400 ,351Sep-14 - 0.0000 - - 584,172 - 45.00 8,897 0.0000 - 192,717 391,454O ct-14 - 0.0000 - - 584,172 - 44.00 8,897 0.0000 - 201,614 382,558Nov-14 - 0.0000 - - 584,172 - 43.00 8,897 0.0000 - 210,511 373 ,661Dec-14 - 0.0000 - - 584,172 - 42.00 8,897 0.0000 - 219,407 364,764

Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

584,172

DeprPlant

BalanceTotal


106,760

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

166,027

Reserve

398,497

NetInvestm ent

Dec-14Jan-15 0.0000

584.172584.172 41.00 8,897 0.0000

219,407228,304 355,867

Feb-15 - 0.0000 - - 584,172 - 40.00 8,897 0.0000 - 237,201 346 ,971Mar-15 - 0.0000 - - 584,172 - 39.00 8,897 0.0000 - 246,098 338,074Apr-15 - 0.0000 - - 584,172 - 38.00 8,897 0.0000 - 254,994 329,177May-15 - 0.0000 - - 584,172 - 37.00 8,897 0.0000 - 263,891 320 ,281Jun-15 - 0.0000 - - 584,172 - 36.00 8,897 0.0000 - 272,788 311,384Jul-15 - 0.0000 - - 584,172 - 35.00 8,897 0.0000 - 281,684 302,487

Aug-15 - 0.0000 - - 584,172 - 34.00 8,897 0.0000 - 290,581 293 ,591Sep-15 - 0.0000 - - 584,172 - 33.00 8,897 0.0000 - 299,478 284,694Oct-15 - 0.0000 - - 584,172 - 32.00 8,897 0.0000 - 308,374 275,797Nov-15 - 0.0000 - - 584,172 - 31.00 8,897 0.0000 - 317,271 266 ,901Dec-15 - 0.0000 - - 584,172 - 30.00 8,897 0.0000 - 326,168 258,004

Total

W td. Average

- - -

584,172

106,760 -

272,788 296,186



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

SGRP(2016 & 2017, System Basis $000)

DeprP lant Total Rem aining

Ba lance D ecom m Life (mos) Accrual

R eserveR etirem ent

FactorReserve


Investm entDec-15Jan-16 0.0000

584.172584.172 29.00 8,897 0.0000

326,168335,064 249,107

Feb-16 - 0.0000 - - 584,172 - 28.00 8,897 0.0000 - 343,961 240,211Mar-16 - 0.0000 - - 584,172 - 27.00 8,897 0.0000 - 352,858 231,314Apr-16 - 0.0000 - - 584,172 - 26.00 8,897 0.0000 - 361,754 222,417M ay-16 - 0.0000 - - 584,172 - 25.00 8,897 0.0000 - 370,651 213,520Jun-16 - 0.0000 - - 584,172 - 24.00 8,897 0.0000 - 379,548 204,624Jul-16 - 0.0000 - - 584,172 - 23.00 8,897 0.0000 - 388,445 195,727

Aug-16 - 0.0000 - - 584,172 - 22.00 8,897 0.0000 - 397,341 186,830Sep-16 - 0.0000 - - 584,172 - 21.00 8,897 0.0000 - 406,238 177 ,934Oct-16 - 0.0000 - - 584,172 - 20.00 8,897 0.0000 - 415,135 169,037Nov-16 - 0.0000 - - 584,172 - 19.00 8,897 0.0000 - 424,031 160,140Dec-16 - 0.0000 - - 584,172 - 18.00 8,897 0.0000 - 432,928 151,244

Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

584,172

DeprPlant

BalanceTotal


106,760

Accrual


FactorReserve

Retirem ents

379,548

Reserve

193 ,874

NetInvestm ent

Dec-16Jan-17 0.0000

584.172584.172 17.00 8,897 0.0000

432,928441,825 142,347

Feb-17 - 0.0000 - - 584,172 - 16.00 8,897 0.0000 - 450,721 133,450Mar-17 - 0.0000 - - 584,172 - 15.00 8,897 0.0000 - 459,618 124 ,554Apr-17 - 0.0000 - - 584,172 - 14.00 8,897 0.0000 - 468,515 115,657M ay-17 - 0.0000 - - 584,172 - 13.00 8,897 0.0000 - 477,411 106,760Jun-17 - 0.0000 - - 584,172 - 12.00 8,897 0.0000 - 486,308 97,864Jul-17 - 0.0000 - - 584,172 - 11.00 8,897 0.0000 - 495,205 88,967

Aug-17 - 0.0000 - - 584,172 - 10.00 8,897 0.0000 - 504,101 80,070Sep-17 - 0.0000 - - 584,172 - 9.00 8,897 0.0000 - 512,998 71,173Oct-17 - 0.0000 - - 584,172 - 8.00 8,897 0.0000 - 521,895 62,277Nov-17 - 0.0000 - - 584,172 - 7.00 8,897 0.0000 - 530,792 53,380Dec-17 - 0.0000 - - 584,172 - 6.00 8,897 0.0000 - 539,688 44,483

Total

W td. Average

- - -

584,172

106,760 -

486,308 91,562



Palo Verde (2013-2015, System Basis $000)

Plant Depr ReserveGross Retirement Plant Net Plant Total Annual Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements R eseê InvestmentA B C D E F G H j K L M

= C x F / 12 = B + D = F + E = (F - L + G) / H = F x J / 12 = L + I + K = F - LDec-12 1,786,975 1,464,327 322,649Jan-13 12,226 0.0054 (804) 11,422 1,798,398 - 152.40 2,117 0.0051 (1,990) 1,464,454 333,944Feb-13 15,235 0.0054 (809) 14,425 1,812,823 - 151.40 2,206 0.0051 (2,181) 1,464,478 348,345Mar-13 8,895 0.0054 (816) 8,079 1,820,902 (1,231) 150.40 2,308 0.0051 (1,759) 1,465,027 355,875Apr-13 8,939 0.0054 (819) 8,120 1,829,022 (2,648 ) 149.40 2,364 0.0051 (1,762) 1,465,630 363,392May-13 17,362 0.0054 (823) 16,539 1,845,561 (3,636) 148.40 2,424 0.0051 (2,323) 1,465,730 379,831Jun-13 1,665 0.0054 (831) 835 1,846,396 (4,624 ) 147.40 2,545 0.0051 (1,006) 1,467,270 379,126Jul-13 4,024 0.0054 (831) 3,193 1,849,589 (6,170) 146.40 2,548 0.0051 (1,165) 1,468,652 380,937

Aug-13 3,008 0.0054 (832) 2,176 1,851,765 (6,392 ) 145.40 2,576 0.0051 (1,095) 1,470,133 381,631Sep-13 3,312 0.0054 (833) 2,478 1,854,243 (6,772) 144.40 2,596 0.0051 (1,132) 1,471,597 382,646Oct-13 1,864 0.0054 (834) 1,029 1,855,272 (7,081 ) 143.40 2,619 0.0051 (1,036) 1,473,180 382,093Nov-13 1,864 0.0054 (835) 1,029 1,856,301 (7,427 ) 142.40 2,631 0.0051 (1,037) 1,474,774 381,527Dec-13 2,096 0.0054 (835) 1,261 1,857,562 (7,675) 141.40 2,644 0.0051 (1,068) 1,476,350 381,212

Total 80,490 (9,903) 70,587 29,578 (17,555)

Wtd. Average 1,836,878 1,468,439 368,440


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements R eseê InvestmentDec-13 1,857,562 1,476,350Jan-14 2,096 0.0054 (836) 1,260 1,858,822 (7,923 ) 140.40 2,659 0.0051 (1,069) 1,477,940 380,882Feb-14 2,096 0.0054 (836) 1,260 1,860,082 (8,202 ) 139.40 2,673 0.0051 (1,069) 1,479,545 380,538Mar-14 4,027 0.0054 (837) 3,190 1,863,272 (8,481) 138.40 2,688 0.0051 (1,326) 1,480,906 382,366Apr-14 4,028 0.0054 (838) 3,189 1,866,461 (8,760 ) 137.40 2,719 0.0051 (1,328) 1,482,298 384,164May-14 4,028 0.0054 (840) 3,188 1,869,650 (9,296) 136.40 2,748 0.0051 (1,329) 1,483,717 385,933Jun-14 1,753 0.0054 (841) 912 1,870,561 (9,832 ) 135.40 2,778 0.0051 (1,028) 1,485,467 385,094Jul-14 1,753 0.0054 (842) 911 1,871,472 (10,368) 134.40 2,788 0.0051 (1,028) 1,487,227 384,246

Aug-14 1,753 0.0054 (842) 911 1,872,383 (10,601 ) 133.40 2,801 0.0051 (1,029) 1,488,999 383,384Sep-14 1,962 0.0054 (843) 1,119 1,873,503 (10,834) 132.40 2,814 0.0051 (1,057) 1,490,756 382,747Oct-14 1,962 0.0054 (843) 1,119 1,874,621 (11,068) 131.40 2,829 0.0051 (1,057) 1,492,527 382,094Nov-14 1,962 0.0054 (844) 1,118 1,875,740 (11,329) 130.40 2,843 0.0051 (1,058) 1,494,313 381,427Dec-14 2,207 0.0054 (844) 1,363 1,877,102 (11,590) 129.40 2,858 0.0051 (1,091) 1,496,080 381,022

Total 29,627 (10,086) 19,540 33,198 (13,468)

Wtd. Average 1,868,658 1,485,826 366,949


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements R eseê InvestmentDec-14 1,877,102 1,496,080Jan-15 2,207 0.0054 (845) 1,362 1,878,464 (11,851 ) 378.51 975 0.0051 (1,091) 1,495,964 382,500Feb-15 2,206 0.0054 (845) 1,361 1,879,825 (12,144) 377.51 981 0.0051 (1,092) 1,495,853 383,972Mar-15 4,236 0.0054 (846) 3,390 1,883,215 (12,438 ) 376.51 987 0.0051 (1,363) 1,495,477 387,738Apr-15 4,234 0.0054 (847) 3,387 1,886,602 (12,731) 375.51 999 0.0051 (1,364) 1,495,112 391,491May-15 4,233 0.0054 (849) 3,384 1,889,986 (13,295 ) 374.51 1,010 0.0051 (1,366) 1,494,756 395,231Jun-15 1,702 0.0054 (850) 851 1,890,838 (13,859) 373.51 1,021 0.0051 (1,030) 1,494,747 396,091Jul-15 1,702 0.0054 (851) 851 1,891,689 (14,423 ) 372.51 1,025 0.0051 (1,030) 1,494,741 396,948

Aug-15 1,702 0.0054 (851) 851 1,892,540 (14,650) 371.51 1,029 0.0051 (1,031) 1,494,740 397,800Sep-15 1,905 0.0054 (852) 1,053 1,893,593 (14,876 ) 370.51 1,034 0.0051 (1,058) 1,494,715 398,878Oct-15 1,905 0.0054 (852) 1,053 1,894,646 (15,103) 369.51 1,039 0.0051 (1,059) 1,494,695 399,951Nov-15 1,905 0.0054 (853) 1,052 1,895,698 (15,357 ) 368.51 1,044 0.0051 (1,059) 1,494,680 401,019Dec-15 2,142 0.0054 (853) 1,289 1,896,988 (15,611 ) 367.51 1,049 0.0051 (1,091) 1,494,637 402,350

Total 30,080 (10,194) 19,885 12,191 (13,634)

Wtd. Average 1,888,679 1,495,070 377,733



Mo-YrGross

PlantRetirement Plant Net

Palo Verde (2016 & 2017, System Basis $000)

DeprPlant Total Remaining

Balance Decomm Life (mos)

ReserveRetirement Reserve Net

Dec-15Jan-16 2,142 0.0054 (854) 1,289

1,896,9881,898,277 (15,865 ) 366.51 1,055 0.0051 (1,092)

1,494,6371,494,600 403,676

Feb-16 2,142 0.0054 (854) 1,287 1,899,564 (16,150 ) 365.51 1,060 0.0051 (1,092) 1,494,568 404,996Mar-16 4,110 0.0054 (855) 3,255 1,902,819 (16,435) 364.51 1,066 0.0051 (1,356) 1,494,279 408,541Apr-16 4,107 0.0054 (856) 3,251 1,906,070 (16,721 ) 363.51 1,078 0.0051 (1,357) 1,494,000 412,070May-16 4,104 0.0054 (858) 3,246 1,909,316 (17,269) 362.51 1,089 0.0051 (1,358) 1,493,730 415,585Jun-16 1,655 0.0054 (859) 796 1,910,112 (17,817 ) 361.51 1,100 0.0051 (1,033) 1,493,798 416,314Jul-16 1,655 0.0054 (860) 796 1,910,907 (18,365) 360.51 1,104 0.0051 (1,033) 1,493,869 417,038

Aug-16 1,655 0.0054 (860) 795 1,911,702 (18,587 ) 359.51 1,108 0.0051 (1,033) 1,493,944 417,759Sep-16 1,852 0.0054 (860) 992 1,912,695 (18,808) 358.51 1,113 0.0051 (1,060) 1,493,997 418,698Oct-16 1,852 0.0054 (861) 992 1,913,687 (19,029 ) 357.51 1,118 0.0051 (1,060) 1,494,054 419,632Nov-16 1,852 0.0054 (861) 991 1,914,678 (19,277) 356.51 1,123 0.0051 (1,061) 1,494,116 420,562Dec-16 2,084 0.0054 (862) 1,222 1,915,900 (19,524 ) 355.51 1,128 0.0051 (1,092) 1,494,152 421,748

Total

Wtd. Average

Mo-Yr

29,211

GrossPlant

Retirement

(10,299)

Plant

18,912

Net

1,908,022


13,142

ReserveRetirement

(13,627)

Reserve

1,494,113 397,145

Net

Dec-16Jan-17 2,084 0.0054 (862) 1,221

1,915,9001,917,121 (19,772 ) 354.51 1,134 0.0051 (1,093)

1,494,1521,494,193 422,928

Feb-17 2,084 0.0054 (863) 1,221 1,918,342 (20,050) 353.51 1,140 0.0051 (1,093) 1,494,240 424,102Mar-17 4,003 0.0054 (863) 3,139 1,921,481 (20,329 ) 352.51 1,145 0.0051 (1,350) 1,494,035 427,446Apr-17 4,003 0.0054 (865) 3,139 1,924,620 (20,607 ) 351.51 1,157 0.0051 (1,351) 1,493,841 430,779May-17 4,004 0.0054 (866) 3,138 1,927,758 (21,142) 350.51 1,169 0.0051 (1,353) 1,493,657 434,100Jun-17 1,616 0.0054 (867) 749 1,928,506 (21,677) 349.51 1,180 0.0051 (1,035) 1,493,802 434,704Jul-17 1,616 0.0054 (868) 748 1,929,254 (22,211) 348.51 1,184 0.0051 (1,035) 1,493,950 435,304

Aug-17 1,616 0.0054 (868) 748 1,930,002 (22,427 ) 347.51 1,188 0.0051 (1,036) 1,494,103 435,900Sep-17 1,809 0.0054 (869) 940 1,930,942 (22,643) 346.51 1,193 0.0051 (1,062) 1,494,233 436,709Oct-17 1,809 0.0054 (869) 940 1,931,882 (22,859 ) 345.51 1,198 0.0051 (1,062) 1,494,369 437,513Nov-17 1,809 0.0054 (869) 939 1,932,821 (23,100) 344.51 1,203 0.0051 (1,063) 1,494,509 438,312Dec-17 2,034 0.0054 (870) 1,164 1,933,986 (23,342 ) 343.51 1,208 0.0051 (1,093) 1,494,624 439,362

Total

Wtd. Average

28,485 (10,399) 18,086

1,926,473

14,098 (13,626)

1,494,110 414,790



Palo Verde DBD & DD(2013-2015, System Basis $000)

Plant Depr Reserve

Mo-YrG ross

AdditionsRetirem ent

FactorPlant

RetirementsNet

AdditionsPlant

BalanceTotal

DecommRemaining Life (mos) Accrual

RetirementFactor

ReserveRetirements Reserve

NetInvestment

A B C D E F G H I j K L M

Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

26.54726.547 157.20

= (F - L + G) / H

16 0.0000

= F x J / 12 = L + I + K

24,01724,033

= F - L

2,5312,515

Feb-13 - 0.0000 - - 26,547 - 156.20 16 0.0000 - 24,049 2,499Mar-13 - 0.0000 - - 26,547 - 155.20 16 0.0000 - 24,065 2,482Apr-13 - 0.0000 - - 26,547 - 154.20 16 0.0000 - 24,081 2,466May-13 - 0.0000 - - 26,547 - 153.20 16 0.0000 - 24,097 2,450Jun-13 - 0.0000 - - 26,547 - 152.20 16 0.0000 - 24,113 2,434Jul-13 - 0.0000 - - 26,547 - 151.20 16 0.0000 - 24,129 2,418

Aug-13 - 0.0000 - - 26,547 - 150.20 16 0.0000 - 24,145 2,402Sep-13 - 0.0000 - - 26,547 - 149.20 16 0.0000 - 24,161 2,386Oct-13 - 0.0000 - - 26,547 - 148.20 16 0.0000 - 24,178 2,370Nov-13 - 0.0000 - - 26,547 - 147.20 16 0.0000 - 24,194 2,354Dec-13 - 0.0000 - - 26,547 - 146.20 16 0.0000 - 24,210 2,338

Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

RetirementsNet

Additions

26,547

DeprPlant

BalanceTotal

DecommRemaining Life (mos)

193

Accrual

ReserveRetirement

FactorReserve

Retirements

24,113

Reserve

2,434

NetInvestment

Dec-13Jan-14 0.0000

26.54726.547 145.20 16 0.0000

24,21024,226 2,321



Total

Wtd. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

RetirementsNet

Additions

26,547

DeprPlant

BalanceTotal


193

Accrual

ReserveRetirement

FactorReserve

Retirements

24,306

Reserve

2,144

NetInvestment

Dec-14Jan-15 0.0000

26.54726.547 378.51 6 0.0000

24,40324,409 2,139



Total

W td. Average

- - -

26,547

68 -

24,437 2,021



Mo-YrG ross

Additions

P lantRetirem ent

FactorP lant

RetirementsNet

Additions

Palo Verde DBD & DD(2016 & 2017, System Basis $000)


Balance Decomm Life (mos) Accrual

ReserveRetirement

FactorReserve

Retirements ReserveNet

InvestmentDec-15Jan-16 0.0000

26.54726.547 366.51 6 0.0000

24,47124,477 2,071



Total

Wtd. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorP lant

RetirementsNet

Additions

26,547

DeprPlant

BalanceTotal


68

Accrual

ReserveRetirement

FactorReserve

Retirements

24,505

Reserve

1,956

NetInvestment

Dec-16Jan-17 0.0000

26.54726.547 354.51 6 0.0000

24,53924,545 2,003



Total

W td. Average

- - -

26,547

68 -

24,573 1,891



Other Production Plant Summary Total Weighted Average Plant

(Nominal $000)

Class of PlantRecorded Estimated

2012 2013 2014 2015 2016 2017

Pebbly Beach - Fee Land 0Pebbly Beach - Land Rights - - - - - -Pebbly Beach 40,198 54,386 87,130 92,476 103,973 104,295Peakers 296,494 374,248 397,658 401,915 405,032 406,878Solar PV 312,443 351,052 396,977 398,336 399,172 401,372Fuel Cell - 356 777 777 777 777Other Production - - - - - -

Total Other Production 649,135 780,042 882,541 893,503 908,953 913,322



P ebbly Beach - Fee Land (2013-2015, System Basis $000)

Plant Depr ReserveGross Retirem ent Plant Net Plant Total Annual Retirem ent Reserve Net



Dec-12 - - -Jan-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Feb-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Mar-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Apr-13 - 0.0000 - - - - 0.00 - 0.0000 - - -May-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Jun-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Jul-13 - 0.0000 - - - - 0.00 - 0.0000 - - -

Aug-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Sep-13 - 0.0000 - - - - 0.00 - 0.0000 - - -O ct-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Nov-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Dec-13 - 0.0000 - - - - 0.00 - 0.0000 - - -

Total - - - - -

W td. Average - - -


Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents Reserve Investm entDec-13 - -Jan-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Feb-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Mar-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Apr-14 - 0.0000 - - - - 0.00 - 0.0000 - - -May-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Jun-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Jul-14 - 0.0000 - - - - 0.00 - 0.0000 - - -


Total - - - - -

W td. Average - - -

Plant Depr ReserveGross Retirem ent Plant Net Plant Total Rem aining Retirem ent Reserve Net



Total - - - - -

W td. Average



Mo-Yr Dec-15 Jan-16 Feb-16 Mar-16 Apr-16 M ay-16 Jun-16 Jul-16

Aug-16 Sep-16 O ct-16 Nov-16 Dec-16

GrossAdditions

Total

W td. Average



GrossAdditions

P ebbly Beach - Fee Land(2016 & 2017, System Basis $000)

PlantRetirem ent

Factor

0 .00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprP lant

Balance

ReserveTotal Rem aining Retirem ent Reserve

Decom m Life (mos) Accrual Factor Retirem ents Reserve

0.000.000.000.000.000.000.000.000.000.000.000.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprP lant

Balance



0.000.000.000.000.000.000.000.000.000.000.000.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

Total

W td. Average


NetInvestm ent

NetInvestm ent


P ebb ly B each - Land Rights (2013-2015, System Basis $000)

Plant Depr ReserveG ross Retirem ent Plant Net Plant Total Annual Retirem ent Reserve Net


= C x F / 12 = B + D = F + E = (F - L + G) / H = F x J / 12 = L + I + K = F - L

Dec-12 - - -Jan-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Feb-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Mar-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Apr-13 - 0.0000 - - - - 0.00 - 0.0000 - - -May-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Jun-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Jul-13 - 0.0000 - - - - 0.00 - 0.0000 - - -


Total - - - - -

W td. Average - - -




Total - - - - -

W td. Average - - -

Plant Depr ReserveG ross Retirem ent Plant Net Plant Total Rem aining Retirem ent Reserve Net



Total - - - - -

W td. Average





GrossAdditions

Total

W td. Average



GrossAdditions

P ebb ly B each - Land Rights(2016 & 2017, System Basis $000)

PlantRetirem ent

Factor

0 .00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprP lant

Balance



0.000.000.000.000.000.000.000.000.000.000.000.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprP lant

Balance



0.000.000.000.000.000.000.000.000.000.000.000.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

Total

W td. Average


NetInvestm ent

NetInvestm ent


Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Pebbly Beach (2013-2015, System Basis $000)

DeprPlant Total Annual

Balance Deco mm Life (mos) Accrual

ReserveRetirement

FactorReserve


InvestmentA B C D E F G H I j K L M

Dec-12Jan-13 169 0.0000

= C x F / 1 2 = B + D

169

= F + E

41,24241,412 655 224.40

= (F - L + G) / H

115 0.0000

= F x J / 12 = L + I + K

16,20116,316

= F - L

25,04125,096

Feb-13 170 0.0000 - 170 41,582 655 223.40 115 0.0000 - 16,431 25,150Mar-13 171 0.0000 - 171 41,753 655 222.40 116 0.0000 - 16,547 25,205Apr-13 172 0.0000 - 172 41,925 655 221.40 117 0.0000 - 16,664 25,261May-13 173 0.0000 - 173 42,098 655 220.40 118 0.0000 - 16,782 25,316Jun-13 20,929 0.0000 - 20,929 63,027 655 219.40 118 0.0000 - 16,900 46,127Jul-13 157 0.0000 - 157 63,184 655 218.40 214 0.0000 - 17,114 46,069

Aug-13 157 0.0000 - 157 63,340 655 217.40 215 0.0000 - 17,329 46,011Sep-13 176 0.0000 - 176 63,516 655 216.40 216 0.0000 - 17,545 45,971Oct-13 176 0.0000 - 176 63,692 655 215.40 216 0.0000 - 17,761 45,930Nov-13 176 0.0000 - 176 63,867 655 214.40 217 0.0000 - 17,978 45,889Dec-13 21,359 0.0000 - 21,359 85,226 655 213.40 218 0.0000 - 18,197 67,029

Total

Wtd. Average

Mo-Yr

43,984

GrossAdditions

PlantRetirement

FactorPlant

Retirements

43,984

NetAdditions

54,386

DeprPlant

BalanceTotal

DecommAnnual

Life (mos)

1,995

Accrual

ReserveRetirement

FactorReserve

Retirements

17,047

Reserve

37,338

NetInvestment

Dec-13Jan-14 197 0.0000 197

85,22685,423 655 212.40 319 0.0000

18,19718,515 66,908

Feb-14 197 0.0000 - 197 85,621 655 211.40 320 0.0000 - 18,835 66,786Mar-14 379 0.0000 - 379 86,000 655 210.40 321 0.0000 - 19,155 66,845Apr-14 379 0.0000 - 379 86,379 655 209.40 322 0.0000 - 19,478 66,902May-14 379 0.0000 - 379 86,759 655 208.40 324 0.0000 - 19,802 66,957Jun-14 346 0.0000 - 346 87,105 655 207.40 326 0.0000 - 20,128 66,977Jul-14 346 0.0000 - 346 87,451 655 206.40 328 0.0000 - 20,456 66,996

Aug-14 346 0.0000 - 346 87,797 655 205.40 329 0.0000 - 20,785 67,012Sep-14 387 0.0000 - 387 88,185 655 204.40 331 0.0000 - 21,116 67,069Oct-14 387 0.0000 - 387 88,572 655 203.40 333 0.0000 - 21,449 67,123Nov-14 387 0.0000 - 387 88,960 655 202.40 335 0.0000 - 21,784 67,176Dec-14 436 0.0000 - 436 89,395 655 201.40 337 0.0000 - 22,121 67,275

Total

Wtd. Average

Mo-Yr

4,169

GrossAdditions

PlantRetirement

FactorPlant

Retirements

4,169

NetAdditions

87,130

DeprPlant

BalanceTot al


3,924

Accrual

ReserveRetirement

FactorReserve

Retirements

20,138

Reserve

64,199

NetInvestment

Dec-14Jan-15 436 0.0000 436

89,39589,831 6,605 200.90 368 0.0000

22,12122,488 67,343

Feb-15 436 0.0000 - 436 90,267 6,605 199.90 370 0.0000 - 22,858 67,409Mar-15 836 0.0000 - 836 91,103 6,605 198.90 372 0.0000 - 23,230 67,873Apr-15 836 0.0000 - 836 91,939 6,605 197.90 376 0.0000 - 23,607 68,333May-15 836 0.0000 - 836 92,775 6,605 196.90 381 0.0000 - 23,987 68,788Jun-15 26 0.0000 - 26 92,802 6,605 195.90 385 0.0000 - 24,372 68,430Jul-15 26 0.0000 - 26 92,828 6,605 194.90 385 0.0000 - 24,757 68,071

Aug-15 26 0.0000 - 26 92,855 6,605 193.90 385 0.0000 - 25,142 67,713Sep-15 30 0.0000 - 30 92,884 6,605 192.90 385 0.0000 - 25,527 67,357Oct-15 30 0.0000 - 30 92,914 6,605 191.90 385 0.0000 - 25,913 67,001Nov-15 30 0.0000 - 30 92,944 6,605 190.90 386 0.0000 - 26,298 66,645Dec-15 10,791 0.0000 - 10,791 103,734 6,605 189.90 386 0.0000 - 26,684 77,050

Total

Wtd. Average

14,339 - 14,339

92,476

4,564 -

24,382 65,291



Pebbly Beach (2016 & 2017, System Basis $000)

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

DeprPlant

BalanceTotal

Deco mmRemaining Life (mos) Accrual

ReserveRetirement

FactorReserve


InvestmentDec-15Jan-16 33 0.0000 33

103,734103,768 6,605 188.90 443 0.0000

26,68427,127 76,641


Aug-16 20 0.0000 - 20 104,051 6,605 181.90 444 0.0000 - 30,234 73,817Sep-16 22 0.0000 - 22 104,073 6,605 180.90 445 0.0000 - 30,678 73,395Oct-16 22 0.0000 - 22 104,095 6,605 179.90 445 0.0000 - 31,123 72,972Nov-16 22 0.0000 - 22 104,117 6,605 178.90 445 0.0000 - 31,568 72,549Dec-16 25 0.0000 - 25 104,141 6,605 177.90 445 0.0000 - 32,013 72,128

al

. Average

Mo-Yr

407

GrossAdditions

PlantRetirement

FactorPlant

Retirements

407

NetAdditions

103,973

DeprPlant

BalanceTot al


5,329

Accrual

ReserveRetirement

FactorReserve

Retirements

29,346

Reserve

71,416

NetInvestment

Dec-16Jan-17 25 0.0000 25

104,141104,166 6,605 176.90 445 0.0000

32,01332,458 71,708


Aug-17 4 0.0000 - 4 104,343 6,605 169.90 446 0.0000 - 35,578 68,765Sep-17 4 0.0000 - 4 104,347 6,605 168.90 446 0.0000 - 36,025 68,323Oct-17 4 0.0000 - 4 104,352 6,605 167.90 446 0.0000 - 36,471 67,881Nov-17 4 0.0000 - 4 104,356 6,605 166.90 446 0.0000 - 36,917 67,439Dec-17 5 0.0000 - 5 104,361 6,605 165.90 446 0.0000 - 37,364 66,997

al

. Average

220 - 220

104,295

5,351 -

34,687 66,602



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Peakers (2013-2015, System Basis $000)



ReserveRetirement

FactorReserve


InvestmentA B C D E F G H i j K L M

Dec-12Jan-13 615 0.0000

= C x F / 12 = B + D

615

= F + E298,986299,601 7,423 232.80

= (F - L + G) / H

1,059 0.0002

= F x J / 12

(5)

= L + I + K59,98161,035

= F - L239,005238,567

Feb-13 1,013 0.0000 - 1,013 300,614 7,423 231.80 1,061 0.0002 (5) 62,091 238,524Mar-13 92,507 0.0000 - 92,507 393,121 7,423 230.80 1,066 0.0002 (5) 63,151 329,970Apr-13 302 0.0000 - 302 393,423 7,422 229.80 1,468 0.0002 (7) 64,612 328,811May-13 302 0.0000 - 302 393,726 7,422 228.80 1,470 0.0002 (7) 66,075 327,651Jun-13 5 0.0000 - 5 393,731 7,422 227.80 1,471 0.0002 (7) 67,539 326,191Jul-13 5 0.0000 - 5 393,735 7,421 226.80 1,471 0.0002 (7) 69,004 324,732

Aug-13 5 0.0000 - 5 393,741 7,421 225.80 1,471 0.0002 (7) 70,468 323,272Sep-13 5 0.0000 - 5 393,746 7,421 224.80 1,471 0.0002 (7) 71,933 321,813Oct-13 5 0.0000 - 5 393,751 7,421 223.80 1,471 0.0002 (7) 73,397 320,354Nov-13 7 0.0000 - 7 393,759 7,421 222.80 1,471 0.0002 (7) 74,862 318,897Dec-13 3,312 0.0000 - 3,312 397,071 7,421 221.80 1,471 0.0002 (7) 76,326 320,744

Total

Wtd. Average

Mo-Yr

98,084

GrossAdditions

PlantRetirement

FactorPlant

Retirements

98,084

NetAdditions

374,248

DeprPlant

BalanceTota l

DecommAnnual

Life (mos)

16,421

Accrual

ReserveRetirement

Factor

(75)

ReserveRetirements

67,693

Reserve

306,555

NetInvestment

Dec-13Jan-14 8 0.0000 8

397,071397,079 7,421 220.80 1,486 0.0002 (7)

76,32677,806 319,273

Feb-14 5 0.0000 - 5 397,084 7,421 219.80 1,486 0.0002 (7) 79,286 317,798Mar-14 9 0.0000 - 9 397,093 7,421 218.80 1,486 0.0002 (7) 80,766 316,327Apr-14 9 0.0000 - 9 397,102 7,421 217.80 1,486 0.0002 (7) 82,245 314,856May-14 9 0.0000 - 9 397,111 7,421 216.80 1,487 0.0002 (7) 83,725 313,385Jun-14 29 0.0000 - 29 397,139 7,421 215.80 1,487 0.0002 (7) 85,205 311,934Jul-14 29 0.0000 - 29 397,168 7,421 214.80 1,487 0.0002 (7) 86,685 310,483

Aug-14 29 0.0000 - 29 397,198 7,421 213.80 1,487 0.0002 (7) 88,166 309,032Sep-14 32 0.0000 - 32 397,230 7,421 212.80 1,487 0.0002 (7) 89,646 307,584Oct-14 32 0.0000 - 32 397,262 7,421 211.80 1,487 0.0002 (7) 91,127 306,135Nov-14 3,985 0.0000 - 3,985 401,248 7,421 210.80 1,487 0.0002 (7) 92,608 308,640Dec-14 38 0.0000 - 38 401,286 7,421 209.80 1,506 0.0002 (7) 94,108 307,178

Total

Wtd. Average

Mo-Yr

4,215

GrossAdditions

PlantRetirement

FactorPlant

Retirements

4,215

NetAdditions

397,658

DeprPlant

BalanceTotal


17,861

Accrual

ReserveRetirement

Factor

(79)

ReserveRetirements

85,207

Reserve

299,086

NetInvestment

Dec-14Jan-15 38 0.0000 38

401,286401,324 12,102 223.59 1,428 0.0002 (7)

94,10895,529 305,795



Total

Wtd. Average

3,361 - 3,361

401,915

17,165 (80)

102,641 286,475



Peakers (2016 & 2017, System Basis $000)

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

DeprPlant

BalanceTotal


ReserveRetirement

FactorReserve



404,647404,684 12,102 211.59 1,444 0.0002 (7)

111,192112,629 292,054


Aug-16 79 0.0000 - 79 405,166 12,102 204.59 1,446 0.0002 (7) 122,699 282,467Sep-16 88 0.0000 - 88 405,255 12,102 203.59 1,447 0.0002 (7) 124,139 281,115Oct-16 88 0.0000 - 88 405,343 12,102 202.59 1,447 0.0002 (7) 125,580 279,763Nov-16 95 0.0000 - 95 405,437 12,102 201.59 1,448 0.0002 (7) 127,021 278,416Dec-16 105 0.0000 - 105 405,542 12,102 200.59 1,448 0.0002 (7) 128,462 277,080

al

1 Average

Mo-Yr

895

GrossAdditions

PlantRetirement

FactorPlant

Retirements

895

NetAdditions

405,032

DeprPlant

BalanceTotal


17,351

Accrual

ReserveRetirement

Factor

(81)

ReserveRetirements

119,822

Reserve

272,982

NetInvestment

Dec-16Jan-17 105 0.0000 105

405,542405,647 12,102 199.59 1,449 0.0002 (7)

128,462129,904 275,742



al

. Average

6,733 - 6,733

406,878

17,454 (81)

137,129 258,203



S olar PV (2013-2015, System Basis $000)

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

DeprPlant

BalanceTotal


ReserveRetirement

FactorReserve



Dec-12Jan-13 3,150 0.0000

= C x F / 1 2 = B + D

3,150

= F + E

338,868342,017 2 7,175 206.40

= (F - L + G) / H

1,606 0.0000

= F x J / 12 = L + I + K

34,61636,222

= F - L

304,251305,795

Feb-13 25 0.0000 - 25 342,043 2 7,175 205.40 1,621 0.0000 - 37,843 304,200Mar-13 25 0.0000 - 25 342,068 27,175 204.40 1,621 0.0000 - 39,464 302,604Apr-13 25 0.0000 - 25 342,094 2 7,175 203.40 1,621 0.0000 - 41,086 301,008May-13 26 0.0000 - 26 342,120 27,175 202.40 1,621 0.0000 - 42,707 299,413Jun-13 - 0.0000 - - 342,120 2 7,175 201.40 1,622 0.0000 - 44,329 297,791Jul-13 16,464 0.0000 - 16,464 358,584 27,175 200.40 1,622 0.0000 - 45,950 312,633

Aug-13 - 0.0000 - - 358,584 2 7,175 199.40 1,704 0.0000 - 47,654 310,929Sep-13 42 0.0000 - 42 358,626 27,175 198.40 1,704 0.0000 - 49,359 309,267Oct-13 - 0.0000 - - 358,626 2 7,175 197.40 1,704 0.0000 - 51,063 307,563Nov-13 - 0.0000 - - 358,626 2 7,175 196.40 1,704 0.0000 - 52,767 305,858Dec-13 36,744 0.0000 - 36,744 395,370 27,175 195.40 1,704 0.0000 - 54,472 340,898

Total

Wtd. Average

Mo-Yr

56,502

GrossAdditions

PlantRetirement

FactorPlant

Retirements

56,502

NetAdditions

351,052

DeprPlant

BalanceTotal


19,855

Accrual

ReserveRetirement

FactorReserve

Retirements

44,416

Reserve

306,636

NetInvestment

Dec-13Jan-14 948 0.0000 948

395,370396,318 27,175 194.40 1,893 0.0000

54,47256,365 339,953

Feb-14 26 0.0000 - 26 396,344 2 7,175 193.40 1,898 0.0000 - 58,263 338,081Mar-14 26 0.0000 - 26 396,370 27,175 192.40 1,898 0.0000 - 60,162 336,208Apr-14 26 0.0000 - 26 396,396 2 7,175 191.40 1,899 0.0000 - 62,060 334,336May-14 29 0.0000 - 29 396,426 2 7,175 190.40 1,899 0.0000 - 63,959 332,467Jun-14 29 0.0000 - 29 396,455 27,175 189.40 1,899 0.0000 - 65,858 330,597Jul-14 1,227 0.0000 - 1,227 397,682 2 7,175 188.40 1,899 0.0000 - 67,757 329,925

Aug-14 33 0.0000 - 33 397,715 27,175 187.40 1,906 0.0000 - 69,662 328,052Sep-14 33 0.0000 - 33 397,748 2 7,175 186.40 1,906 0.0000 - 71,568 326,180Oct-14 33 0.0000 - 33 397,781 27,175 185.40 1,906 0.0000 - 73,474 324,307Nov-14 63 0.0000 - 63 397,845 2 7,175 184.40 1,906 0.0000 - 75,380 322,464Dec-14 63 0.0000 - 63 397,908 2 7,175 183.40 1,906 0.0000 - 77,287 320,621

Total

Wtd. Average

Mo-Yr

2,538

GrossAdditions

PlantRetirement

FactorPlant

Retirements

2,538

NetAdditions

396,977

DeprPlant

BalanceTotal


22,815

Accrual

ReserveRetirement

FactorReserve

Retirements

65,866

Reserve

316,907

NetInvestment

Dec-14Jan-15 67 0.0000 67

397,908397,975 81,904 199.67 2,016 0.0000

77,28779,303 318,673

Feb-15 64 0.0000 - 64 398,039 8 1,904 198.67 2,016 0.0000 - 81,319 316,720Mar-15 64 0.0000 - 64 398,103 8 1,904 197.67 2,017 0.0000 - 83,336 314,767Apr-15 64 0.0000 - 64 398,166 81,904 196.67 2,017 0.0000 - 85,353 312,814May-15 71 0.0000 - 71 398,238 8 1,904 195.67 2,017 0.0000 - 87,370 310,868Jun-15 71 0.0000 - 71 398,309 81,904 194.67 2,018 0.0000 - 89,388 308,922Jul-15 71 0.0000 - 71 398,380 8 1,904 193.67 2,018 0.0000 - 91,406 306,975

Aug-15 80 0.0000 - 80 398,461 81,904 192.67 2,018 0.0000 - 93,424 305,037Sep-15 80 0.0000 - 80 398,541 8 1,904 191.67 2,019 0.0000 - 95,443 303,098Oct-15 80 0.0000 - 80 398,621 8 1,904 190.67 2,019 0.0000 - 97,462 301,159Nov-15 154 0.0000 - 154 398,775 8 1,904 189.67 2,020 0.0000 - 99,482 299,294Dec-15 154 0.0000 - 154 398,929 8 1,904 188.67 2,020 0.0000 - 101,502 297,427

Total

Wtd. Average

1,021 - 1,021

398,336

24,216 -

89,390 295,587



S olar PV (2016 & 2017, System Basis $000)

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

DeprPlant

BalanceTotal


ReserveRetirement

FactorReserve



398,929399,084 8 1,904 187.67 2,021 0.0000

101,502103,523 295,560

Feb-16 17 0.0000 - 17 399,100 81,904 186.67 2,022 0.0000 - 105,546 293,554Mar-16 17 0.0000 - 17 399,117 8 1,904 185.67 2,022 0.0000 - 107,568 291,549Apr-16 17 0.0000 - 17 399,133 8 1,904 184.67 2,022 0.0000 - 109,590 289,543May-16 19 0.0000 - 19 399,152 81,904 183.67 2,022 0.0000 - 111,613 287,539Jun-16 19 0.0000 - 19 399,170 8 1,904 182.67 2,023 0.0000 - 113,635 285,535Jul-16 19 0.0000 - 19 399,189 81,904 181.67 2,023 0.0000 - 115,658 283,531

Aug-16 21 0.0000 - 21 399,210 8 1,904 180.67 2,023 0.0000 - 117,680 281,530Sep-16 21 0.0000 - 21 399,231 81,904 179.67 2,023 0.0000 - 119,703 279,528Oct-16 21 0.0000 - 21 399,252 8 1,904 178.67 2,023 0.0000 - 121,726 277,526Nov-16 40 0.0000 - 40 399,292 81,904 177.67 2,023 0.0000 - 123,749 275,543Dec-16 40 0.0000 - 40 399,332 8 1,904 176.67 2,023 0.0000 - 125,772 273,559

Total 402 - 402 24,270 -

Wtd. Average

Plant

399,172

Depr Reserve

113,636 273,143

Gross Retirement Plant Net Plant Total Remaining Retirement Reserve NetMo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve Investment

Dec-16 399,332 125,772Jan-17 40 0.0000 - 40 399,372 81,904 175.67 2,024 0.0000 - 127,796 271,576Feb-17 351 0.0000 - 351 399,723 8 1,904 174.67 2,024 0.0000 - 129,820 269,904Mar-17 351 0.0000 - 351 400,075 81,904 173.67 2,026 0.0000 - 131,846 268,229Apr-17 351 0.0000 - 351 400,426 8 1,904 172.67 2,028 0.0000 - 133,873 266,553May-17 393 0.0000 - 393 400,819 81,904 171.67 2,030 0.0000 - 135,903 264,916Jun-17 393 0.0000 - 393 401,212 8 1,904 170.67 2,032 0.0000 - 137,935 263,277Jul-17 393 0.0000 - 393 401,606 8 1,904 169.67 2,034 0.0000 - 139,970 261,636

Aug-17 442 0.0000 - 442 402,048 81,904 168.67 2,037 0.0000 - 142,007 260,041Sep-17 442 0.0000 - 442 402,490 8 1,904 167.67 2,039 0.0000 - 144,046 258,444Oct-17 442 0.0000 - 442 402,932 81,904 166.67 2,042 0.0000 - 146,088 256,844Nov-17 849 0.0000 - 849 403,782 8 1,904 165.67 2,045 0.0000 - 148,133 255,649Dec-17 849 0.0000 - 849 404,631 81,904 164.67 2,050 0.0000 - 150,183 254,448

Total 5,299 - 5,299 24,410 -

Wtd. Average 401,372 137,950 252,024



Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

Fuel Cell(2013-2015, System Basis $000)


Ba lance RC RA Rate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 12 = B + D = F + E

0.83%

= F x H / 12

0.0000

= F x J / 12 = L + I + K = F - L

Feb-13 - 0.0000 - - - - 0.83% - 0.0000 - - -Mar-13 - 0.0000 - - - - 0.83% - 0.0000 - - -Apr-13 - 0.0000 - - - - 0.83% - 0.0000 - - -May-13 - 0.0000 - - - - 0.83% - 0.0000 - - -Jun-13 - 0.0000 - - - - 0.83% - 0.0000 - - -Jul-13 777 0.0000 - 777 777 - 0.83% - 0.0000 - - 777

Aug-13 - 0.0000 - - 777 - 0.83% 6 0.0000 - 6 771Sep-13 - 0.0000 - - 777 - 0.83% 6 0.0000 - 13 764Oct-13 - 0.0000 - - 777 - 0.83% 6 0.0000 - 19 758Nov-13 - 0.0000 - - 777 - 0.83% 6 0.0000 - 26 751Dec-13 - 0.0000 - - 777 - 0.83% 6 0.0000 - 32 745

Total

W td. Average

Mo-Yr

777

G rossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

777

NetAdditions

356

DeprPlant

BalanceT otal RCRA

AnnualRate

32

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

7

Reserve

349

NetInvestm ent

Dec-13Jan-14 0.0000

777777 0.83% 6 0.0000

3239 738

Feb-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 45 732Mar-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 52 725Apr-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 58 719May-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 65 712Jun-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 71 706Jul-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 78 699

Aug-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 84 693Sep-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 91 686O ct-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 97 680Nov-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 104 673Dec-14 - 0.0000 - - 777 - 0.83% 6 0.0000 - 110 667

Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

777

DeprPlant

BalanceT otal RCRA

AnnualRate

78

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

71

Reserve

675

NetInvestm ent

Dec-14Jan-15 0.0000

777777 0.83% 6 0.0000

110117 660



Total

W td. Average

- - -

777

78 -

149 600


583576570563557550544537531525518512

526

itment

505499492486479473466460453447440434

451


GrossAdditions

G rossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

Fuel c e il(2016 & 2017, System

DeprN et P lant Total

Additions Ba lance RCRA

Basis $000)

AnnualRate Accrual

ReserveRetirem ent

FactorReserve

Retirem ents Reserve

0.0000777

- 777 0.83% 6 0.0000188194

0.0000 - - 777 - 0.83% 6 0.0000 - 2010.0000 - - 777 - 0.83% 6 0.0000 - 2070.0000 - - 777 - 0.83% 6 0.0000 - 2140.0000 - - 777 - 0.83% 6 0.0000 - 2200.0000 - - 777 - 0.83% 6 0.0000 - 2270.0000 - - 777 - 0.83% 6 0.0000 - 2330.0000 - - 777 - 0.83% 6 0.0000 - 2400.0000 - - 777 - 0.83% 6 0.0000 - 2460.0000 - - 777 - 0.83% 6 0.0000 - 2530.0000 - - 777 - 0.83% 6 0.0000 - 2590.0000 - - 777 - 0.83% 6 0.0000 - 265

PlantRetirem ent

FactorPlant

Retirem ents

777

DeprNet Plant

Additions BalanceT otal RCRA

AnnualRate

78

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

227

Reserve

0.0000777

- 777 0.83% 6 0.0000265272

0.0000 - - 777 - 0.83% 6 0.0000 - 2780.0000 - - 777 - 0.83% 6 0.0000 - 2850.0000 - - 777 - 0.83% 6 0.0000 - 2910.0000 - - 777 - 0.83% 6 0.0000 - 2980.0000 - - 777 - 0.83% 6 0.0000 - 3040.0000 - - 777 - 0.83% 6 0.0000 - 3110.0000 - - 777 - 0.83% 6 0.0000 - 3170.0000 - - 777 - 0.83% 6 0.0000 - 3240.0000 - - 777 - 0.83% 6 0.0000 - 3300.0000 - - 777 - 0.83% 6 0.0000 - 3370.0000 - - 777 - 0.83% 6 0.0000 - 343

78

777 304



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

O ther Production(2013-2015, System Basis $000)


Ba lance D ecom m Life (mos) Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

15,239 24.00

= (F - L + G) / H

24 0.0000

= F x J / 12 = L + I + K

14,65414,679

= F - L

(14,654)(14,679)

Feb-13 - 0.0000 - - - 15,239 23.00 24 0.0000 - 14,703 (14,703)Mar-13 - 0.0000 - - - 15,239 22.00 24 0.0000 - 14,727 (14,727)Apr-13 - 0.0000 - - - 15,239 21.00 24 0.0000 (946) 13,805 (13,805)May-13 - 0.0000 - - - 15,239 20.00 72 0.0000 - 13,877 (13,877)Jun-13 - 0.0000 - - - 14,293 19.00 22 0.0000 (446) 13,453 (13,453)Jul-13 - 0.0000 - - - 14,293 18.00 47 0.0000 - 13,500 (13,500)

Aug-13 - 0.0000 - - - 13,847 17.00 20 0.0000 - 13,520 (13,520)Sep-13 - 0.0000 - - - 13,847 16.00 20 0.0000 - 13,541 (13,541)Oct-13 - 0.0000 - - - 13,847 15.00 20 0.0000 - 13,561 (13,561)Nov-13 - 0.0000 - - - 13,847 14.00 20 0.0000 - 13,581 (13,581)Dec-13 - 0.0000 - - - 13,847 13.00 20 0.0000 - 13,602 (13,602)

al

. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal


340

Accrual

ReserveRetirem ent

Factor

(1,392)

ReserveRetirem ents

13,923

Reserve

(13,923)

NetInvestm ent

Dec-13Jan-14 0.0000

-13,847 12.00 20 0.0000

13,60213,622 (13,622)

Feb-14 - 0.0000 - - - 13,847 11.00 20 0.0000 - 13,643 (13,643)Mar-14 - 0.0000 - - - 13,847 10.00 20 0.0000 - 13,663 (13,663)Apr-14 - 0.0000 - - - 13,847 9.00 20 0.0000 - 13,684 (13,684)May-14 - 0.0000 - - - 13,847 8.00 20 0.0000 (2,705) 10,999 (10,999)Jun-14 - 0.0000 - - - 13,847 7.00 407 0.0000 - 11,406 (11,406)Jul-14 - 0.0000 - - - 11,142 6.00 (44) 0.0000 - 11,362 (11,362)

Aug-14 - 0.0000 - - - 11,142 5.00 (44) 0.0000 - 11,318 (11,318)Sep-14 - 0.0000 - - - 11,142 4.00 (44) 0.0000 - 11,274 (11,274)O ct-14 - 0.0000 - - - 11,142 3.00 (44) 0.0000 - 11,230 (11,230)Nov-14 - 0.0000 - - - 11,142 2.00 (44) 0.0000 - 11,186 (11,186)Dec-14 - 0.0000 - - - 11,142 1.00 (44) 0.0000 - 11,142 (11,142)

al

. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal


245

Accrual

ReserveRetirem ent

Factor

(2,705)

ReserveRetirem ents

12,146

Reserve

(11,580)

NetInvestm ent

Dec-14Jan-15 0.0000

-36.00 (309) 0.0000

11,14210,832 (10,832)

Feb-15 - 0.0000 - - - - 35.00 (309) 0.0000 - 10,523 (10,523)Mar-15 - 0.0000 - - - - 34.00 (309) 0.0000 - 10,213 (10,213)Apr-15 - 0.0000 - - - - 33.00 (309) 0.0000 - 9,904 (9,904)May-15 - 0.0000 - - - - 32.00 (309) 0.0000 - 9,594 (9,594)Jun-15 - 0.0000 - - - - 31.00 (309) 0.0000 - 9,285 (9,285)Jul-15 - 0.0000 - - - - 30.00 (309) 0.0000 - 8,975 (8,975)

Aug-15 - 0.0000 - - - - 29.00 (309) 0.0000 - 8,666 (8,666)Sep-15 - 0.0000 - - - - 28.00 (309) 0.0000 - 8,356 (8,356)Oct-15 - 0.0000 - - - - 27.00 (309) 0.0000 - 8,047 (8,047)Nov-15 - 0.0000 - - - - 26.00 (309) 0.0000 - 7,737 (7,737)Dec-15 - 0.0000 - - - - 25.00 (309) 0.0000 - 7,428 (7,428)

al

. Average

- - - (3,714) -

9,285 (8,821)



O ther Production(2016 & 2017, System Basis $000)

Plant Depr ReserveG ross Retirem ent Plant Net Plant Total Rem aining Retirem ent Reserve

Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents ReserveDec-15 - 7,428Jan-16 - 0.0000 - - - - 24.00 (309) 0.0000 - 7,118Feb-16 - 0.0000 - - - - 23.00 (309) 0.0000 - 6,809Mar-16 - 0.0000 - - - - 22.00 (309) 0.0000 - 6,499Apr-16 - 0.0000 - - - - 21.00 (309) 0.0000 - 6,190May-16 - 0.0000 - - - - 20.00 (309) 0.0000 - 5,880Jun-16 - 0.0000 - - - - 19.00 (309) 0.0000 - 5,571Jul-16 - 0.0000 - - - - 18.00 (309) 0.0000 - 5,261

Aug-16 - 0.0000 - - - - 17.00 (309) 0.0000 - 4,952Sep-16 - 0.0000 - - - - 16.00 (309) 0.0000 - 4,642Oct-16 - 0.0000 - - - - 15.00 (309) 0.0000 - 4,333Nov-16 - 0.0000 - - - - 14.00 (309) 0.0000 - 4,023Dec-16 - 0.0000 - - - - 13.00 (309) 0.0000 - 3,714

Total - - - (3,714) -

W td. Average

Plant Depr Reserve

5,571

Gross Retirem ent Plant Net Plant T otal Rem aining Retirem ent ReserveMo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents Reserve

Dec-16 - 3,714Jan-17 - 0.0000 - - - - 12.00 (309) 0.0000 - 3,404Feb-17 - 0.0000 - - - - 11.00 (309) 0.0000 - 3,095Mar-17 - 0.0000 - - - - 10.00 (309) 0.0000 - 2,785Apr-17 - 0.0000 - - - - 9.00 (309) 0.0000 - 2,476May-17 - 0.0000 - - - - 8.00 (309) 0.0000 - 2,166Jun-17 - 0.0000 - - - - 7.00 (309) 0.0000 - 1,857Jul-17 - 0.0000 - - - - 6.00 (309) 0.0000 - 1,547

Aug-17 - 0.0000 - - - - 5.00 (309) 0.0000 - 1,238Sep-17 - 0.0000 - - - - 4.00 (309) 0.0000 - 928Oct-17 - 0.0000 - - - - 3.00 (309) 0.0000 - 619Nov-17 - 0.0000 - - - - 2.00 (309) 0.0000 - 309Dec-17 - 0.0000 - - - - 1.00 (309) 0.0000 - -

Total - - - (3,714) -

NetInvestm ent

(7,118)(6,809)(6,499)(6,190)(5,880)(5,571)(5,261)(4,952)(4,642)(4,333)(4,023)(3,714)

(5,261)

NetInvestm ent

(3,404)(3,095)(2,785)(2,476)(2,166)(1,857)(1,547)(1,238)

(928)(619)(309)

W td. Average 1,857 (1,702)



Coal Plant Summary Total Weighted Average Plant

(Nominal $000)


2012 2013 2014 2015 2016 2017

Mohave - Fee Land 653 653 653 653 653 653Mohave - Land Rights - - - - - -Mohave 312,466 312,317 142,792 (653) (653) (653)Four Corners - Fee Land - - - - - -Four Corners - Land Rights - - - - - -Four Corners 588,658 599,646 613,751 618,530 616,447 614,705

Total Coal 901,777 912,616 757,195 618,530 616,447 614,705



Plant

M ohave - Fee Land(2013-2015, System Basis $000)

Depr Reserve

Mo-YrG ross


FactorPlant

Retirem entsNet

AdditionsPlant

BalanceTotal


Retirem entFactor

ReserveRetirem ents Reserve

A B C D E F G H I j K L

Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

653653 0.00

= (F - L + G) / H

0.0000

= F x J / 12 = L + I + K

Feb-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Mar-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Apr-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -M ay-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Jun-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Jul-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -

Aug-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Sep-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Oct-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Nov-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -Dec-13 - 0.0000 - - 653 - 0.00 - 0.0000 - -

Total

W td . Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

653

DeprPlant

BalanceTotal


ReserveRetirem ent

FactorReserve

Retirem ents ReserveDec-13Jan-14 0.0000

653653 0.00 0.0000

-

Feb-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -Mar-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -Apr-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -May-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -Jun-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -Jul-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -

Aug-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -Sep-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -O ct-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -Nov-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -Dec-14 - 0.0000 - - 653 - 0.00 - 0.0000 - -

Total

W td . Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

653

DeprPlant

BalanceTotal


ReserveRetirem ent

FactorReserve

Retirem ents ReserveDec-14Jan-15 0.0000

653653 0.00 0.0000

-

Feb-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Mar-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Apr-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -May-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Jun-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Jul-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -

Aug-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Sep-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Oct-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Nov-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -Dec-15 - 0.0000 - - 653 - 0.00 - 0.0000 - -

Total

W td . Average

- - -

653

- -

Net Investm ent

M

= F - L

653653653653653653653653653653653653653

653

NetInvestm ent

653653653653653653653653653653653653

626

NetInvestm ent

653653653653653653653653653653653653

626


653653653653653653653653653653653653

626

tm ent

653653653653653653653653653653653653

626


GrossAdditions

G rossAdditions

M ohave - Fee Land(2016 & 2017, System Basis $000)

Plant DeprRetirem ent Plant Net Plant

Factor Retirem ents Additions Balance653

0.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 653

R eserveT otal Rem aining Retirem ent Reserve

D ecom m Life (mos) Accrual

- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -

Factor Retirem ents

0.0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -

653

Plant DeprRetirem ent Plant Net Plant


0.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 6530.0000 - - 653

R eserveT otal Rem aining Retirem ent Reserve

D ecom m Life (mos) Accrual

- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -- 0.00 -

Factor Retirem ents

0.0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -0 .0000 -

653

Reserve

Reserve



M ohave - Land Rights (2013-2015, System Basis $000)

Plant Depr ReserveGross Retirem ent Plant Net Plant T otal Rem aining Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents Reserve Investm entA B c D E F G H I j K L M


Dec-12 - - -Jan-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Feb-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Mar-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Apr-13 - 0.0000 - - - - 0.00 - 0.0000 - - -M ay-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Jun-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Jul-13 - 0.0000 - - - - 0.00 - 0.0000 - - -

Aug-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Sep-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Oct-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Nov-13 - 0.0000 - - - - 0.00 - 0.0000 - - -Dec-13 - 0.0000 - - - - 0.00 - 0.0000 - - -

Total - - - - -

W td. Average - - -

Plant Depr ReserveGross Retirem ent Plant Net Plant T otal Rem aining Retirem ent Reserve Net



Total - - - - -

W td. Average - - -




Total - - - - -

W td. Average



Mo-YrDec-15Jan-16Feb-16Mar-16Apr-16May-16Jun-16Jul-16

Aug-16Sep-16Oct-16Nov-16Dec-16

GrossAdditions

Total

W td. Average

Mo-YrDec-16Jan-17Feb-17Mar-17Apr-17M ay-17Jun-17Jul-17


G rossAdditions

M ohave - Land Rights(2016 & 2017, System Basis $000)

PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance


D ecom m Life (mos) Accrual Factor Retirem ents Reserve

0.000.000.000.000.000.000.000.000.000.000.000.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance



0.000.000.000.000.000.000.000.000.000.000.000.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

Total

W td. Average


NetInvestm ent

NetInvestm ent


Mohave (2013-2015, System Basis $000)


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentA B C D E F G H j K L M

= C x F / 1 2 = B + D = F + E = (F - L + G) / H = F x J / 12 = L + + K = F - L

Dec-12 312,317 321,838 (9,521)Jan-13 - 0.0000 - - 312,317 32,711 36.00 644 0.0000 - 322,483 (10,165)Feb-13 - 0.0000 - - 312,317 32,711 35.00 644 0.0000 - 323,127 (10,810)Mar-13 - 0.0000 - - 312,317 32,711 34.00 644 0.0000 - 323,771 (11,454)Apr-13 - 0.0000 - - 312,317 32,711 33.00 644 0.0000 - 324,415 (12,098)May-13 - 0.0000 - - 312,317 32,711 32.00 644 0.0000 - 325,059 (12,742)Jun-13 - 0.0000 - - 312,317 32,711 31.00 644 0.0000 - 325,703 (13,386)Jul-13 - 0.0000 - - 312,317 32,711 30.00 644 0.0000 - 326,348 (14,030)

Aug-13 - 0.0000 - - 312,317 32,711 29.00 644 0.0000 - 326,992 (14,675)Sep-13 - 0.0000 - - 312,317 32,711 28.00 644 0.0000 - 327,636 (15,319)Oct-13 - 0.0000 - - 312,317 32,711 27.00 644 0.0000 - 328,280 (15,963)Nov-13 - 0.0000 - - 312,317 32,711 26.00 644 0.0000 - 328,924 (16,607)Dec-13 0 0.0000 - 0 312,317 32,711 25.00 644 0.0000 (600) 328,968 (16,651)

Total 0 - 0 7,730 (600)

Wtd. Average

Plant

312,317

Depr Reserve

325,678 (13,361)


Dec-13 312,317 328,968Jan-14 - 0.0000 - - 312,317 32,711 24.00 669 0.0000 - 329,638 (17,320)Feb-14 - 0.0000 - - 312,317 32,111 23.00 643 0.0000 - 330,281 (17,964)Mar-14 - 0.0000 - - 312,317 32,111 22.00 643 0.0000 - 330,924 (18,607)Apr-14 - 0.0000 - - 312,317 32,111 21.00 643 0.0000 - 331,567 (19,250)May-14 - 0.0000 - - 312,317 32,111 20.00 643 0.0000 - 332,210 (19,893)Jun-14 25,391 0.0000 (338,360) (312,970) (653) 32,111 19.00 643 0.0000 (372,330) (39,477) 38,824Jul-14 - 0.0000 - - (653) 32,111 18.00 3,941 0.0000 - (35,536) 34,883

Aug-14 - 0.0000 - - (653) (1,858) 17.00 1,943 0.0000 - (33,593) 32,941Sep-14 - 0.0000 - - (653) (1,858) 16.00 1,943 0.0000 - (31,651) 30,998Oct-14 - 0.0000 - - (653) (1,858) 15.00 1,943 0.0000 - (29,708) 29,055Nov-14 - 0.0000 - - (653) (1,858) 14.00 1,943 0.0000 - (27,765) 27,113Dec-14 - 0.0000 - - (653) (1,858) 13.00 1,943 0.0000 - (25,823) 25,170

Total 25,391 (338,360) (312,970) 17,539 (372,330)

Wtd. Average

Plant

142,792

Depr Reserve

134,038 9,447


Dec-14 (653) (25,823)Jan-15 - 0.0000 - - (653) 653 12.00 2,152 0.0000 - (23,671) 23,018Feb-15 - 0.0000 - - (653) 653 11.00 2,152 0.0000 - (21,519) 20,866Mar-15 - 0.0000 - - (653) 653 10.00 2,152 0.0000 - (19,367) 18,714Apr-15 - 0.0000 - - (653) 653 9.00 2,152 0.0000 - (17,215) 16,562May-15 - 0.0000 - - (653) 653 8.00 2,152 0.0000 - (15,063) 14,411Jun-15 - 0.0000 - - (653) 653 7.00 2,152 0.0000 - (12,911) 12,259Jul-15 - 0.0000 - - (653) 653 6.00 2,152 0.0000 - (10,759) 10,107

Aug-15 - 0.0000 - - (653) 653 5.00 2,152 0.0000 - (8,608) 7,955Sep-15 - 0.0000 - - (653) 653 4.00 2,152 0.0000 - (6,456) 5,803Oct-15 - 0.0000 - - (653) 653 3.00 2,152 0.0000 - (4,304) 3,651Nov-15 - 0.0000 - - (653) 653 2.00 2,152 0.0000 - (2,152) 1,499Dec-15 - 0.0000 - - (653) 653 1.00 2,152 0.0000 - (0) (653)

Total - - - 25,823 -

Wtd. Average (653) (12,911) 11,210



Mohave (2016 & 2017, System Basis $000)


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentDec-15 (653) (0)Jan-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Feb-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Mar-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Apr-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)May-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Jun-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Jul-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)

Aug-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Sep-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Oct-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Nov-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Dec-16 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)

Total

Wtd. Average

Mo-YrG ross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

(653)

DeprPlant

BalanceTotal


Reserve Retirement

Accrual FactorReserve

Retirements

(0)

Reserve

(626)

NetInvestment

Dec-16Jan-17 - 0.0000 - -

(653)(653) 653 0.00 - 0.0000 -

(0)(0) (653)

Feb-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Mar-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Apr-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)May-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Jun-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Jul-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)

Aug-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Sep-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Oct-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Nov-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)Dec-17 - 0.0000 - - (653) 653 0.00 - 0.0000 - (0) (653)

Total

Wtd. Average

- - -

(653)

- -

(0) (626)



Four C orners - Fee Land (2013-2015, System Basis $000)






Total - - - - -

W td. Average - - -


Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Rate Accrual Factor Retirem ents Reserve Investm entDec-13 - -Jan-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Feb-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Mar-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Apr-14 - 0.0000 - - - - 0.00 - 0.0000 - - -May-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Jun-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Jul-14 - 0.0000 - - - - 0.00 - 0.0000 - - -


Total - - - - -

W td. Average - - -




Total - - - - -

W td. Average



Four c o rn e rs - Fee Land(2016 & 2017, System Basis $000)



GrossAdditions

Total

W td. Average



PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

G rossAdditions

PlantRetirem ents

NetAdditions

DeprPlant

Balance

ReserveT otal Rem aining Retirem ent Reserve


PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance

0.000.000.000.000.000.000.000.000.000.000.000.00

Total Rem ainingD ecom m Life (mos)

- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

Accrual

ReserveRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000


Total

W td. Average


NetInvestm ent

NetInvestm ent


Four co rn e rs - Land R ights (2013-2015, System Basis $000)

Plant Depr ReserveG ross Retirem ent P lant Net P lant T otal Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Life (mos) Accrual Factor Retirem ents Reserve Investm entA B c D E F G H I j K L M




Total - - - - -

W td. Average - - -

P lant Depr ReserveG ross Retirem ent P lant Net P lant T otal Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance Decom m Rate Accrual Factor Retirem ents Reserve Investm entDec-13 - -Jan-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Feb-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Mar-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Apr-14 - 0.0000 - - - - 0.00 - 0.0000 - - -May-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Jun-14 - 0.0000 - - - - 0.00 - 0.0000 - - -Jul-14 - 0.0000 - - - - 0.00 - 0.0000 - - -


Total - - - - -

W td. Average - - -

Plant Depr ReserveG ross Retirem ent P lant Net P lant T otal Remaining Retirem ent Reserve Net



Total - - - - -

W td. Average



Four C orners - Land R ights(2016 & 2017, System Basis $000)



G rossAdditions

Total

W td. Average



PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

G rossAdditions

PlantRetirem ents

NetAdditions

DeprPlant

Balance

R eserveTotal Rem aining Retirem ent Reserve


PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance

0.000.000.000.000.000.000.000.000.000.000.000.00

Total Rem ainingD ecom m Life (mos)

- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

Accrual

ReserveRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000


Total

W td. Average


NetInvestm ent

NetInvestm ent


Four Corners (2013-2015, System Basis $000)

Plant Depr ReserveGross Retirement Plant Net Plant Tota l Annual Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentA B C D E F G H I j K L M

= C x F / 12 = B + D = F + E = (F - L + G) / H = F x J / 12 = L + I + K = F - LDec-12 589,434 547,310 42,124Jan-13 282 0.0028 (138) 145 589,579 36,581 24.00 3,279 0.0028 (282) 550,308 39,271Feb-13 3,122 0.0028 (138) 2,984 592,563 36,5 81 23.00 3,298 0.0028 (282) 553,324 39,239Mar-13 7,510 0.0028 (138) 7,372 599,934 36,437 22.00 3,440 0.0028 (320) 556,444 43,490Apr-13 286 0.0028 (140) 146 600,081 36,2 93 21.00 3,799 0.0028 (284) 559,959 40,122May-13 2,220 0.0028 (140) 2,080 602,161 36,112 20.00 3,812 0.0028 (1,040) 562,731 39,429Jun-13 61 0.0028 (213) (152) 602,008 35,9 68 19.00 3,968 0.0028 (221) 566,479 35,530Jul-13 - 0.0028 (140) (140) 601,868 35,068 18.00 3,922 0.0028 (140) 570,260 31,608

Aug-13 66 0.0028 (140) (74) 601,793 35,0 60 17.00 3,922 0.0028 (143) 574,039 27,754Sep-13 - 0.0028 (140) (140) 601,653 35,0 60 16.00 3,926 0.0028 (140) 577,825 23,828Oct-13 - 0.0028 (140) (140) 601,513 35,058 15.00 3,926 0.0028 (140) 581,610 19,903Nov-13 - 0.0028 (140) (140) 601,372 35,0 58 14.00 3,926 0.0028 (140) 585,395 15,977Dec-13 11,780 0.0028 (140) 11,640 613,012 35,058 13.00 3,926 0.0028 (1,524) 587,797 25,215

Total 25,327 (1,749) 23,578 45,143 (4,656)

W td. Average 599,646 567,161 32,485

Plant Depr ReserveGross Retirement Plant Net Plant Tota l Annual Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentDec-13 613,012 587,797Jan-14 1,389 0.0028 (143) 1,246 614,258 35,058 12.00 5,023 0.0028 (143) 592,677 21,581Feb-14 - 0.0028 (143) (143) 614,114 33,6 74 11.00 5,023 0.0028 (143) 597,557 16,558Mar-14 - 0.0028 (143) (143) 613,971 33,674 10.00 5,023 0.0028 (143) 602,437 11,535Apr-14 - 0.0028 (143) (143) 613,828 33,6 74 9.00 5,023 0.0028 (143) 607,316 6,511May-14 - 0.0028 (143) (143) 613,685 33,674 8.00 5,023 0.0028 (143) 612,196 1,488Jun-14 - 0.0028 (212) (212) 613,473 33,6 74 7.00 5,023 0.0028 (212) 617,008 (3,535)Jul-14 - 0.0028 (143) (143) 613,330 33,6 74 6.00 5,023 0.0028 (143) 621,888 (8,558)

Aug-14 - 0.0028 (143) (143) 613,187 33,6 74 5.00 5,023 0.0028 (143) 626,768 (13,581)Sep-14 - 0.0028 (143) (143) 613,044 33,6 74 4.00 5,023 0.0028 (143) 631,648 (18,604)Oct-14 - 0.0028 (143) (143) 612,901 33,674 3.00 5,023 0.0028 (143) 636,528 (23,628)Nov-14 - 0.0028 (143) (143) 612,758 33,6 74 2.00 5,023 0.0028 (143) 641,408 (28,651)Dec-14 7,292 0.0028 (143) 7,149 619,907 33,674 1.00 5,023 0.0028 (1,069) 645,363 (25,456)

Total 8,681 (1,786) 6,895 60,278 (2,712)

W td. Average 613,751 617,001 (4,301)


Mo-Yr Additions Factor Retirements Additions Balance Decomm Life (mos) Accrual Factor Retirements Reserve InvestmentDec-14 619,907 645,363Jan-15 - 0.0028 (145) (145) 619,762 54,6 34 36.00 810 0.0028 (145) 646,029 (26,267)Feb-15 - 0.0028 (145) (145) 619,618 53,7 08 35.00 784 0.0028 (145) 646,668 (27,051)Mar-15 - 0.0028 (145) (145) 619,473 53,708 34.00 784 0.0028 (145) 647,308 (27,835)Apr-15 - 0.0028 (145) (145) 619,328 53,7 08 33.00 784 0.0028 (145) 647,947 (28,619)May-15 - 0.0028 (145) (145) 619,184 53,708 32.00 784 0.0028 (145) 648,587 (29,403)Jun-15 - 0.0028 (1,089) (1,089) 618,095 53,7 08 31.00 784 0.0028 (1,089) 648,282 (30,187)Jul-15 - 0.0028 (144) (144) 617,951 53,708 30.00 784 0.0028 (144) 648,922 (30,971)

Aug-15 - 0.0028 (144) (144) 617,807 53,7 08 29.00 784 0.0028 (144) 649,562 (31,755)Sep-15 - 0.0028 (144) (144) 617,663 53,708 28.00 784 0.0028 (144) 650,202 (32,539)Oct-15 - 0.0028 (144) (144) 617,518 53,7 08 27.00 784 0.0028 (144) 650,841 (33,323)Nov-15 - 0.0028 (144) (144) 617,374 53,708 26.00 784 0.0028 (144) 651,481 (34,107)Dec-15 27 0.0028 (144) (117) 617,258 53,7 08 25.00 784 0.0028 (2,735) 649,530 (32,272)

Total 27 (2,677) (2,649) 9,435 (5,268)

W td. Average 618,530 648,606 (29,016)



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Four Corners (2016 & 2017, System Basis $000)



ReserveRetirement

FactorReserve


InvestmentDec-15Jan-16 0 0.0028 (144) (144)

617,258617,114 53,7 08 24.00 893 0.0028 (172)

649,530650,252 (33,138)

Feb-16 0 0.0028 (144) (144) 616,970 51,1 17 23.00 782 0.0028 (172) 650,862 (33,891)Mar-16 0 0.0028 (144) (144) 616,827 51,089 22.00 782 0.0028 (172) 651,472 (34,645)Apr-16 0 0.0028 (144) (144) 616,683 51,061 21.00 782 0.0028 (175) 652,079 (35,396)May-16 0 0.0028 (144) (144) 616,539 51,034 20.00 782 0.0028 (175) 652,686 (36,146)Jun-16 0 0.0028 (170) (170) 616,370 51,003 19.00 782 0.0028 (201) 653,267 (36,897)Jul-16 141 0.0028 (144) (3) 616,367 50,972 18.00 782 0.0028 (12,817) 641,231 (24,864)

Aug-16 0 0.0028 (144) (143) 616,224 50,9 41 17.00 1,534 0.0028 (179) 642,587 (26,363)Sep-16 0 0.0028 (144) (143) 616,080 38,268 16.00 744 0.0028 (179) 643,152 (27,072)Oct-16 1 0.0028 (144) (143) 615,937 38,2 33 15.00 744 0.0028 (211) 643,686 (27,749)Nov-16 1 0.0028 (144) (143) 615,794 38,1 98 14.00 746 0.0028 (211) 644,221 (28,427)Dec-16 1 0.0028 (144) (143) 615,651 38,131 13.00 746 0.0028 (211) 644,757 (29,106)

Total

Wtd. Average

Mo-Yr

146

GrossAdditions

PlantRetirement

Factor

(1,752)

PlantRetirements

(1,607)

NetAdditions

616,447

DeprPlant

BalanceTota l


10,099

Accrual

ReserveRetirement

Factor

(14,872)

ReserveRetirements

647,720

Reserve

(29,928)

NetInvestment

Dec-16Jan-17 0.0028 (144) (144)

615,651615,507 38,064 12.00 746 0.0028 (144)

644,757645,360 (29,853)

Feb-17 - 0.0028 (144) (144) 615,364 37,9 97 11.00 740 0.0028 (144) 645,957 (30,593)Mar-17 - 0.0028 (144) (144) 615,220 37,997 10.00 740 0.0028 (144) 646,554 (31,334)Apr-17 - 0.0028 (144) (144) 615,077 37,9 97 9.00 740 0.0028 (144) 647,151 (32,074)May-17 - 0.0028 (144) (144) 614,933 37,997 8.00 740 0.0028 (144) 647,747 (32,814)Jun-17 - 0.0028 (300) (300) 614,633 37,9 97 7.00 740 0.0028 (300) 648,188 (33,555)Jul-17 - 0.0028 (143) (143) 614,489 37,997 6.00 740 0.0028 (143) 648,785 (34,295)

Aug-17 - 0.0028 (143) (143) 614,346 37,9 97 5.00 740 0.0028 (143) 649,382 (35,036)Sep-17 - 0.0028 (143) (143) 614,203 37,9 97 4.00 740 0.0028 (143) 649,979 (35,776)Oct-17 - 0.0028 (143) (143) 614,059 37,9 97 3.00 740 0.0028 (143) 650,576 (36,516)Nov-17 - 0.0028 (143) (143) 613,916 37,9 97 2.00 740 0.0028 (143) 651,173 (37,257)Dec-17 - 0.0028 (143) (143) 613,773 37,997 1.00 740 0.0028 (143) 651,770 (37,997)

Total - (1,878) (1,878) 8,891 (1,878)

Wtd. Average 614,705 648,259 (32,342)



Mountainview Summary Total Weighted Average Plant

(Nominal $000)


2012 2013 2014 2015 2016 2017

Mountainview - Fee Land 3,225 3,22 5 3,225 3,225 3,225 3,225Mountainview General - - - - - -Mountainview Intangibles 42,789 44,65 0 44,650 44,650 44,650 44,650Mountainview 652,778 656,67 5 676,778 679,327 680,356 681,126

Total Mountainview 698,792 704,549 724,653 727,201 728,230 729,000



M ountainview - Fee Land(2013-2015, System Basis $000)

Mo-YrG ross

Additions

P lantRetirem ent

FactorP lant

Retirem entsNet

Additions

DeprP lant

BalanceTotal

Decom mAnnual

Life (mos) Accrual

ReserveRetirem ent

FactorReserve


Investm entA B c D E F G H I j K L M

Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

3.2253.225 0.00

= (F - L + G) / H

0.0000

= F x J / 12 = L + I + K = F - L

3.2253.225

Feb-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225Mar-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225Apr-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225May-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225Jun-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225Jul-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225

Aug-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225Sep-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225O ct-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225Nov-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225Dec-13 - 0.0000 - - 3,225 - 0.00 - 0.0000 - - 3,225

Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorP lant

Retirem entsNet

Additions

3,225

DeprP lant

BalanceTotal

Decom mAnnual

Life (mos) Accrual

ReserveRetirem ent

FactorReserve


3,225

NetInvestm ent

Dec-13Jan-14 0.0000

3.2253.225 0.00 0.0000

-3,225



Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorP lant

Retirem entsNet

Additions

3,225

DeprP lant

BalanceTotal


ReserveRetirem ent

FactorReserve


3,090

NetInvestm ent

Dec-14Jan-15 0.0000

3.2253.225 0.00 0.0000

-3,225



Total

W td. Average

- - -

3,225

- -

3,090



M ountainview - Fee Land(2016 & 2017, System Basis $000)



G rossAdditions

Total

W td. Average



G rossAdditions

PlantRetirem ent

Factor

0 .00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

P lantRetirem ent

Factor

0 .00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

DeprP lant

Balance3.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.225

3,225

NetAdditions

Total Rem ainingDecom m Life (mos)

- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00

DeprP lant

Balance3.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.225

Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

Total Rem ainingDecom m Life (mos)

- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00- 0.00


Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000


NetInvestm ent

3.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.225

3,090

NetInvestm ent

3.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.2253.225

Total

W td. Average 3,225 3,090



M ountainview G en era l(2013-2015, System Basis $000)


Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entA B c D E F G H I j K L M

= C x F / 1 2 = B + D = F + E = F x H / 12 = F x J / 12 = L + I + K = F - L

Dec-12 - - -Jan-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Feb-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Mar-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Apr-13 - 0.0000 - - - - 0.00% - 0.0000 - - -M ay-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Jun-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Jul-13 - 0.0000 - - - - 0.00% - 0.0000 - - -

Aug-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Sep-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Oct-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Nov-13 - 0.0000 - - - - 0.00% - 0.0000 - - -Dec-13 - 0.0000 - - - - 0.00% - 0.0000 - - -

Total - - - - -

W td . Average - - -

Plant Depr ReserveG ross Retirem ent P lant Net P lant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-13 - -Jan-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Feb-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Mar-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Apr-14 - 0.0000 - - - - 0.00% - 0.0000 - - -M ay-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Jun-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Jul-14 - 0.0000 - - - - 0.00% - 0.0000 - - -

Aug-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Sep-14 - 0.0000 - - - - 0.00% - 0.0000 - - -O ct-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Nov-14 - 0.0000 - - - - 0.00% - 0.0000 - - -Dec-14 - 0.0000 - - - - 0.00% - 0.0000 - - -

Total - - - - -

W td . Average - - -


Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-14 - -Jan-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Feb-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Mar-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Apr-15 - 0.0000 - - - - 0.00% - 0.0000 - - -M ay-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Jun-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Jul-15 - 0.0000 - - - - 0.00% - 0.0000 - - -

Aug-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Sep-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Oct-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Nov-15 - 0.0000 - - - - 0.00% - 0.0000 - - -Dec-15 - 0.0000 - - - - 0.00% - 0.0000 - - -

Total - - - - -

W td . Average



NetInvestm ent

NetInvestm ent


M ountainview General(2016 & 2017, System Basis $000)



PlantG ross Retirem ent

A dditions Factor

- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

Total

W td. Average



PlantRetirem ents

NetAdditions

DeprPlant

BalanceTotal

RCRA


A dditions Factor

- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

PlantRetirem ents

NetAdditions

DeprPlant

BalanceTotal

RCRA

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000


Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000


Total

W td. Average


Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

M ountainview Intangibles (2013-2015, System Basis $000)


Balance Deco mm Life (mos) Accrual

ReserveRetirement

FactorReserve


InvestmentA B C D E F G H j K L M

Dec-12Jan-13 0.0000

= C x F / 12 = B + D = F + E

44.65044.650 276.00

= (F - L + G) / H

119 0.0000

= F x J / 12 = L + I + K

11,69811,818

= F - L

32,95232,832



Total

Wtd. Average

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

44,650

DeprPlant

BalanceTotal

DecommAnnual

Life (mos)

1,433

Accrual

ReserveRetirement

FactorReserve

Retirements

12,414

Reserve

32,235

NetInvestment

Dec-13Jan-14 0.0000

44.65044.650 264.00 119 0.0000

13,13113,250 31,400



Total

Wtd. Average

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

44,650

DeprPlant

BalanceTotal


1,433

Accrual

ReserveRetirement

FactorReserve

Retirements

13,847

Reserve

29,489

NetInvestment

Dec-14Jan-15 0.0000

44.65044.650 251.99 119 0.0000

14,56414,683 29,967



Total

Wtd. Average

- - -

44,650

1,433 -

15,280 28,116



Plant

M ountainview Intangibles (2016 & 2017, System Basis $000)

Depr Reserve

Mo-YrGross

AdditionsRetirement

FactorPlant

RetirementsNet

AdditionsPlant

BalanceTotal

Deco mmRemaining Life (mos) Accrual

RetirementFactor

ReserveRetirements Reserve

NetInvestment

Dec-15Jan-16 0.0000

44.65044.650 239.99 119 0.0000

15,99616,116 28,534



Total

Wtd. Average

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

44,650

DeprPlant

BalanceTotal


1,433

Accrual

ReserveRetirement

FactorReserve

Retirements

16,713

Reserve

26,743

NetInvestment

Dec-16Jan-17 0.0000

44.65044.650 227.99 119 0.0000

17,42917,548 27,101



Total

Wtd. Average

- - -

44,650

1,433 -

18,145 25,370



Mo-YrGross

PlantRetirement Plant Net

Mounta inview (2013-2015, System Basis $000)


ReserveRetirement Reserve Net

A B C D E F G H I J K L M

Dec-12Jan-13 153 0.0000

= C x F / 12 = B + D

153

= F + E

653,623653,777 9,493 229.20

= (F - L + G) / H

2,224 0.0000

= F x J / 12

(1)

= L + I + K153,378155,602

= F - L

500,245498,175


Aug-13 3,046 0.0000 - 3,046 657,742 9,475 222.20 2,229 0.0000 (157) 171,014 486,727Sep-13 60 0.0000 - 60 657,802 9,473 221.20 2,243 0.0000 (3) 173,254 484,548Oct-13 60 0.0000 - 60 657,863 9,316 220.20 2,243 0.0000 (3) 175,494 482,368Nov-13 6,483 0.0000 - 6,483 664,345 9,312 219.20 2,243 0.0000 (6) 177,731 486,614Dec-13 6,250 0.0000 - 6,250 670,595 9,309 218.20 2,273 0.0000 (320) 179,683 490,912

Total

Wtd. Average

Mo-Yr

16,972

GrossPlant

Retirement Plant

16,972

Net

656,675


26,815

ReserveRetirement

(510)

Reserve

166,659 490,016

Net

Dec-13Jan-14 116 0.0000 116

670,595670,711 9,303 217.20 2,303 0.0000 (6)

179,683181,980 488,731

Feb-14 5,352 0.0000 - 5,352 676,063 8,983 216.20 2,302 0.0000 (2) 184,280 491,783Mar-14 40 0.0000 - 40 676,103 8,977 215.20 2,327 0.0000 (2) 186,605 489,498Apr-14 40 0.0000 - 40 676,143 8,974 214.20 2,327 0.0000 (2) 188,930 487,212May-14 1,853 0.0000 - 1,853 677,996 8,972 213.20 2,327 0.0000 (2) 191,255 486,741Jun-14 76 0.0000 - 76 678,072 8,970 212.20 2,336 0.0000 (4) 193,587 484,484Jul-14 76 0.0000 - 76 678,148 8,968 211.20 2,336 0.0000 (4) 195,920 482,228


Total

Wtd. Average

Mo-Yr

8,071

GrossPlant

Retirement Plant

8,071

Net

676,778

DeprPlant Tota l Remaining

27,947

ReserveRetirement

(50)

Reserve

193,600 462,724

Net

Dec-14Jan-15 136 0.0000 136

678,666678,802 15,764 252.00 1,932 0.0000 (7)

207,581209,506 469,296



Total

Wtd. Average

1,280 - 1,280

679,327

23,213 (67)

219,148 440,550



Mounta inview (2016 & 2017, System Basis $000)

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

DeprPlant

BalanceTotal


ReserveRetirement

FactorReserve

Retirements R ese^eNet


679,946680,088 15,697 240.00 1,937 0.0000 (7)

230,726232,656 447,432



Total

Wtd. Average

Mo-Yr

861

GrossAdditions

PlantRetirement

FactorPlant

Retirements

861

NetAdditions

680,356

DeprPlant

BalanceTotal


23,265

Accrual

ReserveRetirement

Factor

(45)

ReserveRetirements

242,334

R ese^e

419,304

NetInvestment

Dec-16Jan-17 116 0.0000 116

680,807680,923 15,650 228.00 1,941 0.0000 (6)

253,946255,881 425,043



Total

Wtd. Average

662 - 662

681,126

23,306 (35)

265,579 397,761



Hydro Plant Summary Total Weighted Average Plant

(Nominal $000)


Hydro - Fee Land Hydro - Land Rights Hydro

1,7673,311

993,140

1,7673,311

1,059,971

1,7673,311

1,151,381

1,7673,311

1,225,324

1,7673,311

1,295,991

1,7673,311

1,357,698Total Hydro 998,218 1,065,049 1,156,459 1,230,402 1,301,069 1,362,775



Hydro - Fee Land (2013-2015, System Basis $000)

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

1.7671.767 0.00%

= F x H / 12

0.0000

= F x J / 12 = L + I + K = F - L

1.7671.767

Feb-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Mar-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Apr-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767May-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Jun-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Jul-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767

Aug-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Sep-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Oct-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Nov-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Dec-13 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767

Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

1,767

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve


1,767

NetInvestm ent

Dec-13Jan-14 0.0000

1.7671.767 0.00% 0.0000

-1,767


Aug-14 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Sep-14 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767O ct-14 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Nov-14 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767Dec-14 - 0.0000 - - 1,767 - 0.00% - 0.0000 - - 1,767

Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

1,767

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve


1,693

NetInvestm ent

Dec-14Jan-15 0.0000

1.7671.767 0.00% 0.0000

-1,767



Total

W td. Average

- - -

1,767

- -

1,693



Hydro - Fee Land(2016 & 2017, System Basis $000)




Additions Factor

- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

PlantRetirem ents

NetAdditions

Total

W td. Average

DeprPlant

Balance1.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.767

1,767

ReserveTotal Annual Retirem ent Reserve

RC RA Rate Accrual Factor Retirem ents

- 0.00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -- 0 .00% - 0 .0000 -

ReserveNet

Investm ent

1.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.767

1,693




Additions Factor

- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance1.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.7671.767

TotalRCRA

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

ReserveRetirem ent Reserve

AccrualNet

Factor Retirem ents R eserve Investm ent

0 .0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,7670.0000 - - 1,767

Total

W td. Average 1,767 1,693



Plant

Hydro - La nd Rights(2013-2015, System Basis $000)

Depr ReserveGross Retirem ent Plant Net Plant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entA B C D E F G H I j K L M


Dec-12 3,311 697 2,614Jan-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 704 2,606Feb-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 712 2,599Mar-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 720 2,591Apr-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 728 2,583May-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 736 2,575Jun-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 744 2,567Jul-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 751 2,559

Aug-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 759 2,552Sep-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 767 2,544Oct-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 775 2,536Nov-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 783 2,528Dec-13 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 791 2,520

Total - - - 94 -

W td. Average

Plant

3,311

Depr Reserve

744 2,567

Gross Retirem ent Plant Net Plant Total Annual Retirem ent Reserve NetMo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm ent

Dec-13 3,311 791Jan-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 798 2,512Feb-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 806 2,505Mar-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 814 2,497Apr-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 822 2,489May-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 830 2,481Jun-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 838 2,473Jul-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 845 2,465

Aug-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 853 2,458Sep-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 861 2,450O ct-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 869 2,442Nov-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 877 2,434Dec-14 - 0.0000 - - 3,311 - 0.24% 8 0.0000 - 885 2,426

Total - - - 94 -

W td. Average

Plant

3,311

Depr Reserve

838 2,368




Total

W td. Average

89

3,311 929 2,281



Plant

Hydro - La nd Rights(2016 & 2017, System Basis $000)

Depr ReserveG ross Retirem ent P lant Net P lant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-15 3,311 974Jan-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 981 2,330Feb-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 988 2,322Mar-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 996 2,315Apr-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,003 2,308May-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,011 2,300Jun-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,018 2,293Jul-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,026 2,285

Aug-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,033 2,278Sep-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,040 2,270Oct-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,048 2,263Nov-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,055 2,256Dec-16 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,063 2,248

Total - - - 89 -

W td. Average 3,311 1,018 2,195

Plant Depr ReserveG ross Retirem ent P lant Net P lant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-16 3,311 1,063Jan-17 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,070 2,241Feb-17 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,078 2,233Mar-17 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,085 2,226Apr-17 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,092 2,218May-17 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,100 2,211Jun-17 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,107 2,204Jul-17 - 0.0000 - - 3,311 - 0.22% 7 0.0000 - 1,115 2,196


Total - - - 89 -

W td. Average 3,311 1,107 2,110



Mo-YrG ross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Hydro(2013-2015, System Basis $000)

DeprP lant Total Annual

Balance RCRA Rate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 6,011 0.0023

= C x F / 1 2

(196)

= B + D

5,815

= F + E

1,023,2371,029,052 0.18%

= F x H / 12

1,791 0.0023

= F x J / 12

(985)

= L + I + K

383,976384,782

= F - L

639,261644,270

Feb-13 6,106 0.0023 (197) 5,909 1,034,961 0.18% 1,801 0.0023 (957) 385,626 649,335Mar-13 9,113 0.0023 (198) 8,914 1,043,876 0.18% 1,811 0.0023 (1,072) 386,365 657,510Apr-13 9,408 0.0023 (200) 9,208 1,053,083 0.18% 1,827 0.0023 (1,332) 386,860 666,223May-13 4,120 0.0023 (202) 3,918 1,057,002 0.18% 1,843 0.0023 (1,296) 387,407 669,595Jun-13 1,015 0.0023 (203) 813 1,057,814 0.18% 1,850 0.0023 (267) 388,990 668,824Jul-13 9,984 0.0023 (203) 9,782 1,067,596 0.18% 1,851 0.0023 (270) 390,571 677,025

Aug-13 6,180 0.0023 (205) 5,976 1,073,571 0.18% 1,868 0.0023 (693) 391,746 681,826Sep-13 1,058 0.0023 (206) 852 1,074,423 0.18% 1,879 0.0023 (278) 393,347 681,076Oct-13 1,254 0.0023 (206) 1,048 1,075,472 0.18% 1,880 0.0023 (310) 394,918 680,554Nov-13 1,060 0.0023 (206) 853 1,076,325 0.18% 1,882 0.0023 (278) 396,522 679,803Dec-13 53,602 0.0023 (206) 53,396 1,129,721 0.18% 1,884 0.0023 (4,730) 393,676 736,045

Total

W td. Average

Mo-Yr

108,912

G rossAdditions

P lantRetirem ent

Factor

(2,428)

PlantRetirements

106,484

NetAdditions

1,059,971

DeprPlant

BalanceT otal

RCRAAnnual

Rate

22,166

Accrual

ReserveRetirem ent

Factor

(12,467)

ReserveRetirem ents

389,663

Reserve

670,308

NetInvestment

Dec-13Jan-14 1,269 0.0023 (217) 1,053

1,129,7211,130,774 0.18% 1,977 0.0023 (303)

393,676395,350 735,424

Feb-14 1,265 0.0023 (217) 1,048 1,131,822 0.18% 1,979 0.0023 (303) 397,026 734,796Mar-14 2,402 0.0023 (217) 2,185 1,134,008 0.18% 1,981 0.0023 (378) 398,629 735,378Apr-14 2,368 0.0023 (217) 2,150 1,136,158 0.18% 1,985 0.0023 (378) 400,236 735,922May-14 6,819 0.0023 (218) 6,601 1,142,759 0.18% 1,988 0.0023 (778) 401,446 741,314Jun-14 2,417 0.0023 (219) 2,198 1,144,957 0.18% 2,000 0.0023 (344) 403,101 741,856Jul-14 17,495 0.0023 (219) 17,275 1,162,232 0.18% 2,004 0.0023 (1,085) 404,020 758,212

Aug-14 1,609 0.0023 (223) 1,387 1,163,619 0.18% 2,034 0.0023 (332) 405,722 757,897Sep-14 1,858 0.0023 (223) 1,635 1,165,254 0.18% 2,036 0.0023 (349) 407,409 757,845Oct-14 1,936 0.0023 (223) 1,713 1,166,967 0.18% 2,039 0.0023 (356) 409,092 757,875Nov-14 1,880 0.0023 (224) 1,656 1,168,623 0.18% 2,042 0.0023 (351) 410,783 757,840Dec-14 40,690 0.0023 (224) 40,466 1,209,089 0.18% 2,045 0.0023 (5,351) 407,477 801,612

Total

W td. Average

Mo-Yr

82,008

G rossAdditions

P lantRetirem ent

Factor

(2,641)

PlantRetirements

79,367

NetAdditions

1,151,381

DeprPlant

BalanceT otal

RCRAAnnual

Rate

24,110

Accrual

ReserveRetirem ent

Factor

(10,309)

ReserveRetirements

402,782

Reserve

717,930

NetInvestment

Dec-14Jan-15 2,038 0.0023 (232) 1,807

1,209,0891,210,895 0.23% 2,720 0.0023 (370)

407,477409,827 801,068

Feb-15 2,009 0.0023 (232) 1,777 1,212,672 0.23% 2,725 0.0023 (369) 412,183 800,489Mar-15 3,758 0.0023 (232) 3,526 1,216,198 0.23% 2,729 0.0023 (488) 414,424 801,774Apr-15 3,770 0.0023 (233) 3,537 1,219,735 0.23% 2,736 0.0023 (489) 416,671 803,064May-15 3,769 0.0023 (234) 3,535 1,223,270 0.23% 2,744 0.0023 (490) 418,925 804,344Jun-15 1,888 0.0023 (234) 1,654 1,224,923 0.23% 2,752 0.0023 (363) 421,315 803,608Jul-15 1,903 0.0023 (235) 1,668 1,226,591 0.23% 2,756 0.0023 (364) 423,707 802,884

Aug-15 1,903 0.0023 (235) 1,668 1,228,259 0.23% 2,760 0.0023 (365) 426,102 802,157Sep-15 2,114 0.0023 (235) 1,878 1,230,137 0.23% 2,764 0.0023 (379) 428,486 801,651Oct-15 2,237 0.0023 (236) 2,001 1,232,139 0.23% 2,768 0.0023 (388) 430,866 801,273Nov-15 3,410 0.0023 (236) 3,174 1,235,312 0.23% 2,772 0.0023 (428) 433,211 802,101Dec-15 43,350 0.0023 (237) 43,113 1,278,425 0.23% 2,779 0.0023 (3,060) 432,930 845,495

Total

W td. Average

72,148 (2,812) 69,337

1,225,324

33,006 (7,552)

421,327 770,597



Mo-YrG ross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Hydro(2016 & 2017, System

DeprPlant T otal

Balance RCRA

Basis $000)

AnnualRate Accrual

ReserveRetirem ent

FactorReserve


InvestmentDec-15Jan-16 2,241 0.0023 (245) 1,996

1,278,425 1,280,421 - 0.23% 2,876 0.0023 (397)

432,930435,409 845,012

Feb-16 2,665 0.0023 (245) 2,419 1,282,841 - 0.23% 2,881 0.0023 (491) 437,800 845,041Mar-16 4,286 0.0023 (246) 4,040 1,286,880 - 0.23% 2,886 0.0023 (537) 440,149 846,732Apr-16 4,284 0.0023 (247) 4,037 1,290,918 - 0.23% 2,895 0.0023 (538) 442,506 848,412May-16 4,281 0.0023 (247) 4,033 1,294,951 - 0.23% 2,905 0.0023 (539) 444,872 850,079Jun-16 2,389 0.0023 (248) 2,141 1,297,092 - 0.23% 2,914 0.0023 (411) 447,374 849,718Jul-16 2,391 0.0023 (249) 2,142 1,299,234 - 0.23% 2,918 0.0023 (412) 449,881 849,353

Aug-16 2,391 0.0023 (249) 2,142 1,301,377 - 0.23% 2,923 0.0023 (412) 452,393 848,984Sep-16 2,674 0.0023 (249) 2,425 1,303,801 - 0.23% 2,928 0.0023 (432) 454,889 848,912Oct-16 2,691 0.0023 (250) 2,441 1,306,242 - 0.23% 2,934 0.0023 (433) 457,389 848,853Nov-16 2,691 0.0023 (250) 2,440 1,308,682 - 0.23% 2,939 0.0023 (434) 459,895 848,788Dec-16 12,044 0.0023 (251) 11,793 1,320,476 - 0.23% 2,945 0.0023 (918) 461,921 858,554

Total

W td. Average

Mo-Yr

45,027

G rossAdditions

PlantRetirem ent

Factor

(2,977)

PlantRetirements

42,050

NetAdditions

1,295,991

DeprPlant T otal

Balance RCRAAnnual

Rate

34,944

Accrual

ReserveRetirem ent

Factor

(5,953)

ReserveRetirements

447,499

Reserve

813,263

NetInvestment

Dec-16Jan-17 7,522 0.0023 (253) 7,269

1,320,476 1,327,745 - 0.23% 2,971 0.0023 (733)

461,921464,160 863,585

Feb-17 2,987 0.0023 (254) 2,733 1,330,478 - 0.23% 2,987 0.0023 (458) 466,689 863,789Mar-17 5,738 0.0023 (255) 5,483 1,335,961 - 0.23% 2,994 0.0023 (646) 469,037 866,924Apr-17 5,739 0.0023 (256) 5,483 1,341,445 - 0.23% 3,006 0.0023 (647) 471,396 870,049May-17 5,740 0.0023 (257) 5,483 1,346,928 - 0.23% 3,018 0.0023 (648) 473,766 873,162Jun-17 14,929 0.0023 (258) 14,671 1,361,599 - 0.23% 3,031 0.0023 (1,262) 475,535 886,064Jul-17 2,338 0.0023 (261) 2,077 1,363,676 - 0.23% 3,064 0.0023 (420) 478,178 885,498

Aug-17 2,338 0.0023 (261) 2,077 1,365,753 - 0.23% 3,068 0.0023 (421) 480,826 884,927Sep-17 2,617 0.0023 (262) 2,355 1,368,108 - 0.23% 3,073 0.0023 (440) 483,459 884,649Oct-17 4,536 0.0023 (262) 4,274 1,372,382 - 0.23% 3,078 0.0023 (562) 485,975 886,407Nov-17 2,617 0.0023 (263) 2,354 1,374,736 - 0.23% 3,088 0.0023 (441) 488,621 886,114Dec-17 112,174 0.0023 (263) 111,910 1,486,646 - 0.23% 3,093 0.0023 (14,720) 476,994 1,009,652

Total

W td. Average

169,277 (3,107) 166,170

1,357,698

36,471 (21,398)

475,592 846,333



Transmission Plant Summary Total Weighted Average Plant

(Nominal $000)


Transmission - Fee Land Transmission - Land Rights Transmission Substations Transmission Lines

120,051140,182

4,009,3052,247,155

120,999170,297

4,735,7953,020,931

136,122185,685

5,342,5044,183,307

137,690216,552

5,675,8485,159,765

139,016232,576

5,949,2605,663,859

139,016232,574

6,273,3725,925,557

Total Transmission 6,516,694 8,048,022 9,847,618 11,189,855 11,984,710 12,570,519



Transm ission - Fee Land(2013-2015, System Basis $000)

Mo-YrG ross

Additions

PlantRetirem ent

FactorP lant

Retirem entsNet

Additions

DeprPlant

BalanceT otal RCRA

AnnualRate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

120.341120.341 0.00%

= F x H / 12

0.0000

= F x J / 12 = L + I + K = F - L

120.341120.341


Aug-13 - 0.0000 - - 120,341 - 0.00% - 0.0000 - - 120,341Sep-13 - 0.0000 - - 120,341 - 0.00% - 0.0000 - - 120,341Oct-13 - 0.0000 - - 120,341 - 0.00% - 0.0000 - - 120,341Nov-13 - 0.0000 - - 120,341 - 0.00% - 0.0000 - - 120,341Dec-13 15,781 0.0000 - 15,781 136,122 - 0.00% - 0.0000 - - 136,122

Total

W td. Average

Mo-Yr

15,781

G rossAdditions

PlantRetirem ent

FactorP lant

Retirem ents

15,781

NetAdditions

120,999

DeprPlant

BalanceT otal RCRA

AnnualRate Accrual

ReserveRetirem ent

FactorReserve


120,999

NetInvestm ent

Dec-13Jan-14 0.0000

136.122136.122 0.00% 0.0000

-136,122



Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorP lant

Retirem entsNet

Additions

136,122

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve


130,451

NetInvestm ent

Dec-14Jan-15 0.0000

136.122136.122 0.00% 0.0000

-136,122

Feb-15 - 0.0000 - - 136,122 - 0.00% - 0.0000 - - 136,122Mar-15 - 0.0000 - - 136,122 - 0.00% - 0.0000 - - 136,122Apr-15 - 0.0000 - - 136,122 - 0.00% - 0.0000 - - 136,122May-15 - 0.0000 - - 136,122 - 0.00% - 0.0000 - - 136,122Jun-15 2,893 0.0000 - 2,893 139,016 - 0.00% - 0.0000 - - 139,016Jul-15 - 0.0000 - - 139,016 - 0.00% - 0.0000 - - 139,016


Total

W td. Average

2,893 - 2,893

137,690

- -

132,018



Transm ission - Fee Land(2016 & 2017, System Basis $000)




A dditions Factor

- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

Total

W td. Average

PlantRetirem ents

NetAdditions

DeprPlant

Balance139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016

139,016

TotalRCRA

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%


Accrual Factor Retirem ents Reserve

0.0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -0 .0000 - -

NetInvestm ent

139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016

133,223




Additions Factor

- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016139.016

TotalRCRA

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%


AccrualNet

Factor Retirem ents R eserve Investm ent

0 .0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,0160.0000 - - 139,016

Total

W td. Average 139,016 133,223



Transm ission - Land Rights(2013-2015, System Basis $000)

Plant Depr Reserve

Mo-YrG ross


FactorPlant

Retirem entsNet

AdditionsPlant

BalanceTotal

RCRAAnnual

Rate AccrualR etirem ent

FactorReserve



Dec-12Jan-13 19,675 0.0000

= C x F / 1 2 = B + D

19,675

= F + E

148,017167,692 0.14%

= F x H / 12

206 0.0000

= F x J / 12 = L + I + K

12,85513,061

= F - L

135,162154,631

Feb-13 (123) 0.0000 - (123) 167,569 - 0.14% 233 0.0000 - 13,294 154,275Mar-13 (123) 0.0000 - (123) 167,446 - 0.14% 233 0.0000 - 13,527 153,920Apr-13 (123) 0.0000 - (123) 167,323 - 0.14% 233 0.0000 - 13,759 153,564M ay-13 (122) 0.0000 - (122) 167,201 - 0.14% 232 0.0000 - 13,991 153,210Jun-13 3,472 0.0000 - 3,472 170,673 - 0.14% 232 0.0000 - 14,224 156,449Jul-13 546 0.0000 - 546 171,219 - 0.14% 237 0.0000 - 14,461 156,758

Aug-13 7 0.0000 - 7 171,226 - 0.14% 238 0.0000 - 14,699 156,528Sep-13 3,409 0.0000 - 3,409 174,635 - 0.14% 238 0.0000 - 14,936 159,699Oct-13 8 0.0000 - 8 174,644 - 0.14% 243 0.0000 - 15,179 159,465Nov-13 5,173 0.0000 - 5,173 179,817 - 0.14% 243 0.0000 - 15,421 164,396Dec-13 411 0.0000 - 411 180,228 - 0.14% 250 0.0000 - 15,671 164,557

Total

W td. Average

Mo-Yr

32,211

GrossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

32,211

NetAdditions

170,297

DeprPlant

BalanceTotal

RCRAAnnual

Rate

2,816

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

14,235

Reserve

156,063

NetInvestm ent

Dec-13Jan-14 13 0.0000 13

180,228180,241 0.14% 250 0.0000

15,67115,922 164,319

Feb-14 (22) 0.0000 - (22) 180,219 - 0.14% 250 0.0000 - 16,172 164,047Mar-14 1,963 0.0000 - 1,963 182,182 - 0.14% 250 0.0000 - 16,422 165,760Apr-14 5,624 0.0000 - 5,624 187,806 - 0.14% 253 0.0000 - 16,675 171,131May-14 (27) 0.0000 - (27) 187,780 - 0.14% 261 0.0000 - 16,936 170,844Jun-14 (27) 0.0000 - (27) 187,753 - 0.14% 261 0.0000 - 17,197 170,556Jul-14 (27) 0.0000 - (27) 187,726 - 0.14% 261 0.0000 - 17,458 170,269

Aug-14 (26) 0.0000 - (26) 187,700 - 0.14% 261 0.0000 - 17,718 169,981Sep-14 (26) 0.0000 - (26) 187,673 - 0.14% 261 0.0000 - 17,979 169,694O ct-14 (26) 0.0000 - (26) 187,647 - 0.14% 261 0.0000 - 18,240 169,407Nov-14 (45) 0.0000 - (45) 187,602 - 0.14% 261 0.0000 - 18,500 169,102Dec-14 (45) 0.0000 - (45) 187,557 - 0.14% 261 0.0000 - 18,761 168,796

Total

W td. Average

Mo-Yr

7,329

GrossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

7,329

NetAdditions

185,685

DeprPlant

BalanceTotal

RCRAAnnual

Rate

3,090

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

17,203

Reserve

161,626

NetInvestm ent

Dec-14Jan-15 1,555 0.0000 1,555

187,557189,112 0.14% 260 0.0000

18,76119,021 170,091

Feb-15 (18) 0.0000 - (18) 189,094 - 0.14% 263 0.0000 - 19,284 169,810Mar-15 14,227 0.0000 - 14,227 203,322 - 0.14% 263 0.0000 - 19,547 183,775Apr-15 (18) 0.0000 - (18) 203,303 - 0.14% 282 0.0000 - 19,829 183,474May-15 4,108 0.0000 - 4,108 207,412 - 0.14% 282 0.0000 - 20,111 187,300Jun-15 25,363 0.0000 - 25,363 232,775 - 0.14% 288 0.0000 - 20,399 212,375Jul-15 (22) 0.0000 - (22) 232,752 - 0.14% 323 0.0000 - 20,723 212,030

Aug-15 (22) 0.0000 - (22) 232,730 - 0.14% 323 0.0000 - 21,046 211,684Sep-15 (22) 0.0000 - (22) 232,709 - 0.14% 323 0.0000 - 21,369 211,339Oct-15 (22) 0.0000 - (22) 232,687 - 0.14% 323 0.0000 - 21,692 210,994Nov-15 (37) 0.0000 - (37) 232,649 - 0.14% 323 0.0000 - 22,016 210,634Dec-15 (37) 0.0000 - (37) 232,612 - 0.14% 323 0.0000 - 22,339 210,273

Total

W td. Average

45,054 - 45,054

216,552

3,578 -

20,466 189,054



Plant

Transm ission - Land Rights(2016 & 2017, System Basis $000)

Depr ReserveG ross Retirem ent P lant Net P lant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-15 232,612 22,339Jan-16 (37) 0.0000 - (37) 232,574 - 0.14% 323 0.0000 - 22,662 209,913Feb-16 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 22,985 209,590Mar-16 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 23,308 209,267Apr-16 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 23,631 208,944M ay-16 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 23,954 208,621Jun-16 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 24,277 208,297Jul-16 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 24,600 207,974


Total (37) - (37) 3,876 -

W td. Average

P lant

232,576

Depr Reserve

24,277 199,538

G ross Retirem ent P lant Net P lant Total Annual Retirem ent Reserve NetMo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm ent

Dec-16 232,574 26,215Jan-17 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 26,538 206,036Feb-17 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 26,861 205,713Mar-17 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 27,184 205,390Apr-17 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 27,507 205,067M ay-17 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 27,830 204,744Jun-17 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 28,153 204,421Jul-17 - 0.0000 - - 232,574 - 0.14% 323 0.0000 - 28,476 204,098


Total - - - 3,876 -

W td. Average 232,574 28,153 195,823



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Transmission Substations (2013-2015, System Basis $000)



ReserveRetirement

FactorReserve



Dec-12Jan-13 17,231 0.0128

= C x F / 12

(4,649)

= B + D

12,581

= F + E

4,358,6384,371,219 0.24%

= F x H / 12

10,338 0.0108

= F x J / 1 2

(7,413)

= L + I + K

605,047607,971

= F - L

3,753,5913,763,248

Feb-13 20,793 0.0128 (4,663) 16,131 4,387,350 - 0.24% 10,367 0.0108 (6,277) 612,061 3,775,288Mar-13 14,174 0.0128 (4,680) 9,494 4,396,844 - 0.24% 10,406 0.0108 (6,667) 615,800 3,781,044Apr-13 19,549 0.0128 (4,690) 14,859 4,411,703 - 0.24% 10,428 0.0108 (6,454) 619,774 3,791,929May-13 142,368 0.0128 (4,706) 137,663 4,549,365 - 0.24% 10,463 0.0108 (6,689) 623,549 3,925,817Jun-13 337,548 0.0128 (4,853) 332,695 4,882,060 - 0.24% 10,790 0.0108 (5,196) 629,143 4,252,917Jul-13 92,970 0.0128 (5,208) 87,763 4,969,823 - 0.24% 11,579 0.0108 (5,149) 635,573 4,334,250

Aug-13 9,627 0.0128 (5,301) 4,326 4,974,149 - 0.24% 11,787 0.0108 (4,722) 642,638 4,331,511Sep-13 67,125 0.0128 (5,306) 61,819 5,035,968 - 0.24% 11,797 0.0108 (4,866) 649,569 4,386,399Oct-13 19,552 0.0128 (5,372) 14,180 5,050,148 - 0.24% 11,944 0.0108 (5,046) 656,467 4,393,681Nov-13 15,867 0.0128 (5,387) 10,480 5,060,628 - 0.24% 11,978 0.0108 (4,960) 663,485 4,397,144Dec-13 66,693 0.0128 (5,398) 61,295 5,121,923 - 0.24% 12,002 0.0108 (7,634) 667,853 4,454,071

Total

Wtd. Average

Mo-Yr

823,497

GrossAdditions

PlantRetirement

Factor

(60,211)

PlantRetirements

763,286

NetAdditions

4,735,795

DeprPlant

BalanceTotal

RCRAAnnual

Rate

133,879

Accrual

ReserveRetirement

Factor

(71,073)

ReserveRetirements

632,707

Reserve

4,103,088

NetInvestment

Dec-13Jan-14 14,657 0.0128 (5,463) 9,193

5,121,9235,131,117 0.24% 12,148 0.0108 (4,981)

667,853675,019 4,456,097



Total

Wtd. Average

Mo-Yr

529,019

GrossAdditions

PlantRetirement

Factor

(68,138)

PlantRetirements

460,881

NetAdditions

5,342,504

DeprPlant

BalanceTotal

RCRAAnnual

Rate

151,505

Accrual

ReserveRetirement

Factor

(71,020)

ReserveRetirements

707,171

Reserve

4,449,746

NetInvestment

Dec-14Jan-15 8,836 0.0128 (5,955) 2,881

5,582,8045,585,685 0.25% 13,946 0.0108 (5,383)

748,338756,901 4,828,785



Total

Wtd. Average

347,213 (72,504) 274,709

5,675,848

169,799 (73,825)

797,035 4,677,377



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Transmission Substations (2016 & 2017, System Basis $000)



ReserveRetirement

FactorReserve


InvestmentDec-15Jan-16 11,693 0.0128 (6,248) 5,445

5,857,5135,862,958 0.25% 14,632 0.0108 (5,748)

844,311853,195 5,009,763



Total

Wtd. Average

Mo-Yr

272,384

GrossAdditions

PlantRetirement

Factor

(76,046)

PlantRetirements

196,338

NetAdditions

5,949,260

DeprPlant

BalanceTotal

RCRAAnnual

Rate

178,093

Accrual

ReserveRetirement

Factor

(73,067)

ReserveRetirements

895,935

Reserve

4,844,441

NetInvestment

Dec-16Jan-17 9,255 0.0128 (6,457) 2,797

6,053,8526,056,649 0.25% 15,123 0.0108 (5,826)

949,337958,633 5,098,016

Feb-17 9,255 0.0128 (6,460) 2,795 6,059,444 - 0.25% 15,130 0.0108 (5,829) 967,934 5,091,510Mar-17 15,110 0.0128 (6,463) 8,646 6,068,090 - 0.25% 15,137 0.0108 (6,070) 977,000 5,091,090Apr-17 15,114 0.0128 (6,473) 8,641 6,076,731 - 0.25% 15,158 0.0108 (6,078) 986,080 5,090,651May-17 15,116 0.0128 (6,482) 8,634 6,085,366 - 0.25% 15,180 0.0108 (6,086) 995,174 5,090,191Jun-17 361,173 0.0128 (6,491) 354,682 6,440,048 - 0.25% 15,201 0.0108 (18,952) 991,424 5,448,624Jul-17 7,109 0.0128 (6,869) 240 6,440,288 - 0.25% 16,087 0.0108 (6,086) 1,001,425 5,438,862

Aug-17 7,109 0.0128 (6,870) 239 6,440,527 - 0.25% 16,088 0.0108 (6,086) 1,011,427 5,429,100Sep-17 8,400 0.0128 (6,870) 1,531 6,442,058 - 0.25% 16,089 0.0108 (6,139) 1,021,377 5,420,681Oct-17 8,406 0.0128 (6,872) 1,534 6,443,592 - 0.25% 16,093 0.0108 (6,141) 1,031,328 5,412,264Nov-17 8,406 0.0128 (6,873) 1,533 6,445,125 - 0.25% 16,096 0.0108 (6,142) 1,041,282 5,403,843Dec-17 72,991 0.0128 (6,875) 66,116 6,511,241 - 0.25% 16,100 0.0108 (6,109) 1,051,274 5,459,967

Total

Wtd. Average

537,444 (80,055) 457,389

6,273,372

187,482 (85,545)

998,616 5,062,068



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Transmission Lines (2013-2015, System Basis $000)



ReserveRetirement

FactorReserve



Dec-12Jan-13 126,701 0.0042

= C x F / 12

(834)

= B + D

125,867

= F + E

2,381,6402,507,507 0.26%

= F x H / 12

6,077 0.0038

= F x J / 12

(12,681)

= L + I + K1,241,3041,234,700

= F - L

1,140,3361,272,807

Feb-13 15,568 0.0042 (878) 14,690 2,522,197 - 0.26% 6,398 0.0038 (4,233) 1,236,865 1,285,332Mar-13 8,711 0.0042 (883) 7,828 2,530,025 - 0.26% 6,436 0.0038 (4,869) 1,238,432 1,291,593Apr-13 9,376 0.0042 (886) 8,490 2,538,515 - 0.26% 6,456 0.0038 (19,542) 1,225,346 1,313,169May-13 170,388 0.0042 (888) 169,499 2,708,014 - 0.26% 6,478 0.0038 (5,889) 1,225,934 1,482,080Jun-13 385,376 0.0042 (948) 384,428 3,092,442 - 0.26% 6,910 0.0038 (3,973) 1,228,871 1,863,570Jul-13 20,745 0.0042 (1,082) 19,663 3,112,105 - 0.26% 7,891 0.0038 (3,357) 1,233,406 1,878,699

Aug-13 76,349 0.0042 (1,089) 75,259 3,187,364 - 0.26% 7,941 0.0038 (2,405) 1,238,942 1,948,423Sep-13 384,508 0.0042 (1,116) 383,393 3,570,757 - 0.26% 8,133 0.0038 (2,668) 1,244,407 2,326,350Oct-13 7,149 0.0042 (1,250) 5,900 3,576,656 - 0.26% 9,112 0.0038 (2,177) 1,251,342 2,325,314Nov-13 216,933 0.0042 (1,252) 215,681 3,792,337 - 0.26% 9,127 0.0038 (19,608) 1,240,861 2,551,476Dec-13 53,857 0.0042 (1,327) 52,530 3,844,867 - 0.26% 9,677 0.0038 (22,382) 1,228,156 2,616,711

Total

Wtd. Average

Mo-Yr

1,475,659

GrossAdditions

PlantRetirement

Factor

(12,432)

PlantRetirements

1,463,227

NetAdditions

3,020,931

DeprPlant

BalanceTotal

RCRAAnnual

Rate

90,636

Accrual

ReserveRetirement

Factor

(103,784)

ReserveRetirements

1,236,153

Reserve

1,784,778

NetInvestment

Dec-13Jan-14 25,682 0.0042 (1,346) 24,336

3,844,8673,869,203 0.26% 9,811 0.0038 (3,360)

1,228,1561,234,607 2,634,597

Feb-14 13,062 0.0042 (1,354) 11,708 3,880,911 - 0.26% 9,873 0.0038 (2,185) 1,242,295 2,638,616Mar-14 150,411 0.0042 (1,358) 149,052 4,029,964 - 0.26% 9,903 0.0038 (27,119) 1,225,079 2,804,885Apr-14 80,886 0.0042 (1,410) 79,475 4,109,439 - 0.26% 10,283 0.0038 (11,574) 1,223,788 2,885,651May-14 49,479 0.0042 (1,438) 48,041 4,157,480 - 0.26% 10,486 0.0038 (16,731) 1,217,543 2,939,937Jun-14 100,286 0.0042 (1,455) 98,831 4,256,311 - 0.26% 10,609 0.0038 (22,974) 1,205,177 3,051,134Jul-14 34,359 0.0042 (1,490) 32,869 4,289,180 - 0.26% 10,861 0.0038 (2,231) 1,213,807 3,075,373


Total

Wtd. Average

Mo-Yr

649,442

GrossAdditions

PlantRetirement

Factor

(17,459)

PlantRetirements

631,983

NetAdditions

4,183,307

DeprPlant

BalanceTotal

RCRAAnnual

Rate

127,289

Accrual

ReserveRetirement

Factor

(113,563)

ReserveRetirements

1,223,350

Reserve

2,850,927

NetInvestment

Dec-14Jan-15 159,288 0.0042 (1,567) 157,721

4,476,8504,634,571 0.29% 13,123 0.0038 (2,967)

1,241,8811,252,037 3,382,534



Total

Wtd. Average

1,071,241 (21,487) 1,049,754

5,159,765

179,954 (93,793)

1,288,400 3,736,575



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Transmission Lines (2016 & 2017, System Basis $000)



ReserveRetirement

FactorReserve



5,526,6035,535,145 0.29% 16,200 0.0038 (3,381)

1,328,0431,340,861 4,194,283



Total

Wtd. Average

Mo-Yr

335,573

GrossAdditions

PlantRetirement

Factor

(23,734)

PlantRetirements

311,839

NetAdditions

5,663,859

DeprPlant

BalanceTotal

RCRAAnnual

Rate

198,767

Accrual

ReserveRetirement

Factor

(75,126)

ReserveRetirements

1,391,839

Reserve

4,097,080

NetInvestment

Dec-16Jan-17 9,649 0.0042 (2,043) 7,606

5,838,4435,846,049 0.29% 17,114 0.0038 (3,518)

1,451,6841,465,280 4,380,768



Total

Wtd. Average

186,826 (24,859) 161,967

5,925,557

208,192 (53,902)

1,527,330 4,215,446



Distribution Plant Summary Total Weighted Average Plant

(Nominal $000)


2012 2013 2014 2015 2016 2017

Distribution - Fee Land Distribution - Land Rights Distribution Substations Distribution Lines

Total Distribution

50,22755,786

2,096,30414,005,838

49,72557,231

2,327,40114,820,725 *

49,72563,804

2,542,75915,960,983

49,72568,831

2,734,52517,308,343

49,72576,661

2,948,69818,871,397

49,72583,101

3,122,41520,492,859

16,208,155 17,255,082 18,617,271 20,161,424 21,946,482 23,748,100

WP Book A, p.76 W P Book A, p.2



D istribution - Fee Land (2013-2015, System Basis $000)

Mo-YrG ross

Additions

PlantRetirem ent

FactorP lant

Retirem entsNet

Additions

DeprPlant

BalanceT otal RCRA

AnnualRate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

49.72549.725 0.00%

= F x H / 12

0.0000

= F x J / 12 = L + I + K = F - L

49.72549.725



Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorP lant

Retirem entsNet

Additions

49,725

DeprPlant

BalanceT otal RCRA

AnnualRate Accrual

ReserveRetirem ent

FactorReserve


49,725

NetInvestm ent

Dec-13Jan-14 0.0000

49.72549.725 0.00% 0.0000

-49,725



Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorP lant

Retirem entsNet

Additions

49,725

DeprPlant

BalanceT otal RCRA

AnnualRate Accrual

ReserveRetirem ent

FactorReserve


47,653

NetInvestm ent

Dec-14Jan-15 0.0000

49.72549.725 0.00% 0.0000

-49,725



Total

W td. Average

- - -

49,725

- -

47,653



D istribution - Fee Land(2016 & 2017, System Basis $000)



G rossAdditions

Total

W td. Average



PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

G rossAdditions

PlantRetirem ents

NetAdditions

PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance49.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.725

49.725

DeprPlant

Balance49.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.725

TotalRCRA

TotalRCRA

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000


Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000


NetInvestm ent

49.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.725

47,653

NetInvestm ent

49.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.72549.725

Total

W td. Average 49,725 47,653



D istribution - Land Rights (2013-2015, System Basis $000)

Plant Depr Reserve

Mo-YrGross


FactorPlant

Retirem entsNet

AdditionsPlant

BalanceTotal

RCRAAnnual

Rate AccrualRetirem ent

FactorReserve



Dec-12Jan-13 183 0.0000

= C x F / 1 2 = B + D

183

= F + E

56,25056,433 0.14%

= F x H / 12

78 0.0000

= F x J / 12 = L + I + K

6,2196,298

= F - L

50,03050,135

Feb-13 133 0.0000 - 133 56,566 - 0.14% 79 0.0000 - 6,376 50,190Mar-13 79 0.0000 - 79 56,645 - 0.14% 79 0.0000 - 6,455 50,190Apr-13 130 0.0000 - 130 56,775 - 0.14% 79 0.0000 - 6,534 50,241May-13 42 0.0000 - 42 56,816 - 0.14% 79 0.0000 - 6,613 50,203Jun-13 389 0.0000 - 389 57,205 - 0.14% 79 0.0000 - 6,692 50,513Jul-13 134 0.0000 - 134 57,339 - 0.14% 80 0.0000 - 6,772 50,567

Aug-13 183 0.0000 - 183 57,522 - 0.14% 80 0.0000 - 6,851 50,670Sep-13 347 0.0000 - 347 57,869 - 0.14% 80 0.0000 - 6,931 50,938Oct-13 222 0.0000 - 222 58,091 - 0.14% 81 0.0000 - 7,012 51,079Nov-13 46 0.0000 - 46 58,137 - 0.14% 81 0.0000 - 7,093 51,044Dec-13 363 0.0000 - 363 58,501 - 0.14% 81 0.0000 - 7,174 51,327

Total

W td. Average

Mo-Yr

2,251

G rossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

2,251

NetAdditions

57,231

DeprPlant

BalanceTotal

RCRAAnnual

Rate

954

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

6,694

Reserve

50,537

NetInvestm ent

Dec-13Jan-14 0.0000

58.50158.501 0.14% 81 0.0000

7,1747,255 51,245

Feb-14 - 0.0000 - - 58,501 - 0.14% 81 0.0000 - 7,336 51,164Mar-14 - 0.0000 - - 58,501 - 0.14% 81 0.0000 - 7,418 51,083Apr-14 0 0.0000 - 0 58,501 - 0.14% 81 0.0000 - 7,499 51,001May-14 - 0.0000 - - 58,501 - 0.14% 81 0.0000 - 7,581 50,920Jun-14 8,466 0.0000 - 8,466 66,966 - 0.14% 81 0.0000 - 7,662 59,304Jul-14 639 0.0000 - 639 67,605 - 0.14% 93 0.0000 - 7,755 59,850

Aug-14 1,132 0.0000 - 1,132 68,738 - 0.14% 94 0.0000 - 7,849 60,888Sep-14 - 0.0000 - - 68,738 - 0.14% 96 0.0000 - 7,945 60,792O ct-14 - 0.0000 - - 68,738 - 0.14% 96 0.0000 - 8,041 60,697Nov-14 - 0.0000 - - 68,738 - 0.14% 96 0.0000 - 8,136 60,601Dec-14 2 0.0000 - 2 68,740 - 0.14% 96 0.0000 - 8,232 60,508

Total

W td. Average

Mo-Yr

10,240

G rossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

10,240

NetAdditions

63,804

DeprPlant

BalanceTotal

RCRAAnnual

Rate

1,058

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

7,682

Reserve

53,983

NetInvestm ent

Dec-14Jan-15 0.0000

68.74068.740 0.14% 95 0.0000

8,2328,328 60,413

Feb-15 - 0.0000 - - 68,740 - 0.14% 95 0.0000 - 8,423 60,317Mar-15 - 0.0000 - - 68,740 - 0.14% 95 0.0000 - 8,518 60,222Apr-15 - 0.0000 - - 68,740 - 0.14% 95 0.0000 - 8,614 60,126May-15 - 0.0000 - - 68,740 - 0.14% 95 0.0000 - 8,709 60,031Jun-15 - 0.0000 - - 68,740 - 0.14% 95 0.0000 - 8,805 59,935Jul-15 0 0.0000 - 0 68,740 - 0.14% 95 0.0000 - 8,900 59,840

Aug-15 - 0.0000 - - 68,740 - 0.14% 95 0.0000 - 8,996 59,744Sep-15 311 0.0000 - 311 69,051 - 0.14% 95 0.0000 - 9,091 59,960Oct-15 - 0.0000 - - 69,051 - 0.14% 96 0.0000 - 9,187 59,864Nov-15 - 0.0000 - - 69,051 - 0.14% 96 0.0000 - 9,283 59,768Dec-15 - 0.0000 - - 69,051 - 0.14% 96 0.0000 - 9,379 59,672

Total

W td. Average

311 - 311

68,831

1,147 -

8,805 57,504



Plant

D istribution - Land Rights(2016 & 2017, System Basis $000)

Depr Reserve

Mo-YrG ross


FactorPlant

Retirem entsNet

AdditionsPlant

BalanceTotal

RCRAAnnual

Rate AccrualR etirem ent

FactorReserve



69.05169.051 0.14% 96 0.0000

9,3799,475 59,576

Feb-16 - 0.0000 - - 69,051 - 0.14% 96 0.0000 - 9,571 59,480Mar-16 - 0.0000 - - 69,051 - 0.14% 96 0.0000 - 9,667 59,384Apr-16 - 0.0000 - - 69,051 - 0.14% 96 0.0000 - 9,763 59,288M ay-16 - 0.0000 - - 69,051 - 0.14% 96 0.0000 - 9,859 59,192Jun-16 14,050 0.0000 - 14,050 83,101 - 0.14% 96 0.0000 - 9 ,954 73,146Jul-16 - 0.0000 - - 83,101 - 0.14% 115 0.0000 - 10,070 73,031


Total

W td. Average

Mo-Yr

14,050

G rossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

14,050

NetAdditions

76,661

DeprPlant

BalanceTotal

RCRAAnnual

Rate

1,268

Accrual


FactorReserve

Retirem ents

9,984

Reserve

64,191

NetInvestm ent

Dec-16Jan-17 0.0000

83.10183.101 0.14% 115 0.0000

10,64710,762 72,338

Feb-17 - 0.0000 - - 83,101 - 0.14% 115 0.0000 - 10,878 72,223Mar-17 - 0.0000 - - 83,101 - 0.14% 115 0.0000 - 10,993 72,107Apr-17 - 0.0000 - - 83,101 - 0.14% 115 0.0000 - 11,109 71,992M ay-17 - 0.0000 - - 83,101 - 0.14% 115 0.0000 - 11,224 71,877Jun-17 - 0.0000 - - 83,101 - 0.14% 115 0.0000 - 11,339 71,761Jul-17 - 0.0000 - - 83,101 - 0.14% 115 0.0000 - 11,455 71,646


Total

W td. Average

- - -

83,101

1,385 -

11,339 68,742



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Distribution Substations (2013-2015, System Basis $000)



ReserveRetirement

FactorReserve



Dec-12Jan-13 7,954 0.0082

= C x F / 12

(1,502)

= B + D

6,452

= F + E

2,197,8692,204,321 0.26%

= F x H / 12

5,758 0.0078

= F x J / 12

(4,805)

= L + + K

441,064442,017

= F - L

1,756,8051,762,304



Total

Wtd. Average

Mo-Yr

254,947

GrossAdditions

PlantRetirement

Factor

(19,004)

PlantRetirements

235,943

NetAdditions

2,327,401

DeprPlant

BalanceTotalRCRA

AnnualRate

72,862

Accrual

ReserveRetirement

Factor

(56,961)

ReserveRetirements

446,541

Reserve

1,880,860

NetInvestment

Dec-13Jan-14 10,173 0.0082 (1,663) 8,510

2,433,8122,442,321 0.26% 6,376 0.0078 (3,747)

456,965459,594 1,982,727



Total

Wtd. Average

Mo-Yr

259,884

GrossAdditions

PlantRetirement

Factor

(20,769)

PlantRetirements

239,115

NetAdditions

2,542,759

DeprPlant

BalanceTotalRCRA

AnnualRate

79,629

Accrual

ReserveRetirement

Factor

(70,321)

ReserveRetirements

463,129

Reserve

1,997,261

NetInvestment

Dec-14Jan-15 6,794 0.0082 (1,826) 4,968

2,672,9262,677,894 0.27% 7,195 0.0078 (5,002)

466,273468,465 2,209,428



Total

Wtd. Average

157,845 (22,377) 135,468

2,734,525

88,143 (69,041)

474,635 2,167,947



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Distribution Substations (2016 & 2017, System Basis $000)



ReserveRetirement

FactorReserve



2,808,3942,813,044 0.27% 7,559 0.0078 (4,547)

485,374488,386 2,324,658



Total

Wtd. Average

Mo-Yr

291,893

GrossAdditions

PlantRetirement

Factor

(24,088)

PlantRetirements

267,805

NetAdditions

2,948,698

DeprPlant

BalanceTotal

RCRAAnnual

Rate

94,883

Accrual

ReserveRetirement

Factor

(72,849)

ReserveRetirements

495,458

Reserve

2,356,448

NetInvestment

Dec-16Jan-17 7,455 0.0082 (2,102) 5,353

3,076,2003,081,553 0.27% 8,280 0.0078 (4,806)

507,408510,882 2,570,671



Total

Wtd. Average

118,484 (25,572) 92,911

3,122,415

100,729 (68,780)

523,276 2,492,106



W P Book C, p.46-57

WP Book A, p. 134-138Distribution Lines

(2013-2015, System Basis $000)

I. Plant Depr ReserveGross Retirement Plant Net Plant Total Annual Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements R eseê InvestmentA B C D E F G H I j K L M

= C x F / 12 = B + D = F + E = F x H / 12 = F x J / 12 = L + + K = F - LDec-12 14,478,925 5,307,610 9,171,314Jan-13 63,324 0.0091 (10,980) 52,344 14,531,269 - 0.33% 48,137 0.0080 (99,215) 5,256,533 9,274,736Feb-13 42,711 0.0091 (11,020) 31,691 14,562,960 - 0.33% 48,311 0.0080 (25,502) 5,279,341 9,283,619Mar-13 52,121 0.0091 (11,044) 41,078 14,604,038 - 0.33% 48,416 0.0080 (25,247) 5,302,511 9,301,527Apr-13 42,881 0.0091 (11,075) 31,806 14,635,844 - 0.33% 48,553 0.0080 (24,722) 5,326,342 9,309,502May-13 41,701 0.0091 (11,099) 30,602 14,666,446 - 0.33% 48,659 0.0080 (22,982) 5,352,018 9,314,428Jun-13 103,646 0.0091 (11,122) 92,524 14,758,970 - 0.33% 48,760 0.0080 (28,031) 5,372,748 9,386,223Jul-13 97,388 0.0091 (11,192) 86,196 14,845,166 - 0.33% 49,068 0.0080 (28,286) 5,393,530 9,451,636


Total 1,001,467 (134,540) 866,928 589,838 (406,448)

Wtd. Average 14,820,725 WP Book A, p.69 5,371,384 9,449,341


Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements R eseê InvestmentDec-13 15,345,852 5,491,001Jan-14 109,940 0.0091 (11,637) 98,303 15,444,155 - 0.33% 51,019 0.0080 (30,633) 5,511,387 9,932,768Feb-14 104,669 0.0091 (11,712) 92,957 15,537,112 - 0.33% 51,346 0.0080 (29,851) 5,532,882 10,004,230Mar-14 126,484 0.0091 (11,782) 114,702 15,651,814 - 0.33% 51,655 0.0080 (33,997) 5,550,540 10,101,274Apr-14 127,475 0.0091 (11,869) 115,606 15,767,419 - 0.33% 52,036 0.0080 (33,985) 5,568,591 10,198,828May-14 128,976 0.0091 (11,957) 117,019 15,884,439 - 0.33% 52,421 0.0080 (34,421) 5,586,591 10,297,848Jun-14 102,518 0.0091 (12,046) 90,472 15,974,911 - 0.33% 52,810 0.0080 (28,971) 5,610,430 10,364,481Jul-14 100,563 0.0091 (12,114) 88,449 16,063,360 - 0.33% 53,111 0.0080 (28,213) 5,635,327 10,428,033


Total 1,392,714 (144,772) 1,247,942 634,696 (384,622)

Wtd. Average 15,960,983 5,614,660 9,935,704


Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements R eseê InvestmentDec-14 16,593,794 5,741,075Jan-15 125,481 0.0091 (12,584) 112,897 16,706,691 - 0.38% 62,642 0.0080 (34,437) 5,769,280 10,937,412Feb-15 123,031 0.0091 (12,669) 110,361 16,817,053 - 0.38% 63,068 0.0080 (33,760) 5,798,587 11,018,465Mar-15 147,334 0.0091 (12,753) 134,581 16,951,634 - 0.38% 63,484 0.0080 (38,805) 5,823,267 11,128,367Apr-15 148,012 0.0091 (12,855) 135,157 17,086,790 - 0.38% 63,992 0.0080 (38,799) 5,848,460 11,238,331May-15 150,041 0.0091 (12,957) 137,084 17,223,874 - 0.38% 64,503 0.0080 (39,356) 5,873,607 11,350,267Jun-15 111,675 0.0091 (13,061) 98,614 17,322,488 - 0.38% 65,020 0.0080 (32,284) 5,906,343 11,416,145Jul-15 111,171 0.0091 (13,136) 98,035 17,420,523 - 0.38% 65,392 0.0080 (32,284) 5,939,452 11,481,072


Total 1,607,765 (156,956) 1,450,809 781,330 (437,452)

Wtd. Average 5,910,978 10,945,168


17,308,343


Distribution Lines (2016 & 2017, System Basis $000)

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirement

FactorReserve

Retirements ReseiveNet


18,044,60318,180,085 0.38% 68,118 0.0080 (39,853)

6,084,9536,113,218 12,066,867



Total

Wtd. Average

Mo-Yr

1,787,369

GrossAdditions

PlantRetirement

Factor

(171,117)

PlantRetirements

1,616,252

NetAdditions

18,871,397

DeprPlant

BalanceTotal

RCRAAnnual

Rate

851,824

Accrual

ReserveRetirement

Factor

(484,089)

ReserveRetirements

6,260,715

R ese^e

12,112,363

NetInvestment

Dec-16Jan-17 154,180 0.0091 (14,909) 139,270

19,660,85519,800,125 0.38% 74,220 0.0080 (41,944)

6,452,6886,484,963 13,315,162



Total

Wtd. Average

1,807,538 (185,870) 1,621,668

20,492,859

925,266 (501,258)

6,656,040 13,286,479



General Plant Summary Total Weighted Average Plant

(Nominal $000)


2012 2013 2014 2015 2016 2017

General - Fee Land 25,439 28,412 32,906 33,782 43,881 52,124General - Land Rights 3,270 3,389 4,051 4,166 4,166 4,166General Buildings 780,054 851,527 910,743 984,336 1,101,303 1,196,645Computers 444,544 486,758 532,270 523,537 483,220 408,346Security Monitoring (DDSMS) 20,722 28,806 31,535 29,937 26,759 24,177Furniture & Equipment 178,648 184,874 195,060 216,847 303,390 321,509Stores/Lab/Miscellaneous 90,516 94,129 101,587 110,012 120,361 131,383Telecommunications 539,427 684,427 818,856 878,766 959,503 1,028,459General Other 78,519 89,027 96,225 99,273 102,346 103,057Catalina Common 642 642 642 642 642 642Catalina Common - Other 30 30 30 30 30 30

Total General 2,161,809 2,452,023 2,723,906 2,881,327 3,145,601 3,270,538



G eneral - Fee Land (2013-2015, System Basis $000)

Plant Depr Reserve

Mo-YrG ross


FactorPlant

Retirem entsNet

AdditionsPlant

BalanceTota l

RCRAAnnual


FactorReserve



Dec-12Jan-13 (0) 0.0000

= C x F / 1 2 = B + D

(0 )

= F + E

25,74825,747 0.00%

= F x H / 12

0.0000

= F x J / 12 = L + I + K = F - L

25,74825,747

Feb-13 (0) 0.0000 - (0) 25,747 - 0.00% - 0.0000 - - 25,747Mar-13 (0) 0.0000 - (0) 25,747 - 0.00% - 0.0000 - - 25,747Apr-13 (0) 0.0000 - (0) 25,746 - 0.00% - 0.0000 - - 25,746M ay-13 (0) 0.0000 - (0) 25,746 - 0.00% - 0.0000 - - 25,746Jun-13 1,661 0.0000 - 1,661 27,407 - 0.00% - 0.0000 - - 27,407Jul-13 16 0.0000 - 16 27,422 - 0.00% - 0.0000 - - 27,422

Aug-13 4,366 0.0000 - 4,366 31,788 - 0.00% - 0.0000 - - 31,788Sep-13 - 0.0000 - - 31,788 - 0.00% - 0.0000 - - 31,788Oct-13 585 0.0000 - 585 32,373 - 0.00% - 0.0000 - - 32,373Nov-13 - 0.0000 - - 32,373 - 0.00% - 0.0000 - - 32,373Dec-13 - 0.0000 - - 32,373 - 0.00% - 0.0000 - - 32,373

Tota l

W td. Average

Mo-Yr

6,626

G rossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

6,626

NetAdditions

28,412

DeprPlant

BalanceTota l

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve


28,412

NetInvestm ent

Dec-13Jan-14 0.0000

32.37332.373 0.00% 0.0000

-32,373

Feb-14 - 0.0000 - - 32,373 - 0.00% - 0.0000 - - 32,373Mar-14 - 0.0000 - - 32,373 - 0.00% - 0.0000 - - 32,373Apr-14 - 0.0000 - - 32,373 - 0.00% - 0.0000 - - 32,373May-14 - 0.0000 - - 32,373 - 0.00% - 0.0000 - - 32,373Jun-14 984 0.0000 - 984 33,357 - 0.00% - 0.0000 - - 33,357Jul-14 - 0.0000 - - 33,357 - 0.00% - 0.0000 - - 33,357


Tota l

W td. Average

Mo-Yr

984

G rossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

984

NetAdditions

32,906

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve


31,557

NetInvestm ent

Dec-14Jan-15 0.0000

33.35733.357 0.00% 0.0000

-33,357

Feb-15 - 0.0000 - - 33,357 - 0.00% - 0.0000 - - 33,357Mar-15 - 0.0000 - - 33,357 - 0.00% - 0.0000 - - 33,357Apr-15 - 0.0000 - - 33,357 - 0.00% - 0.0000 - - 33,357May-15 - 0.0000 - - 33,357 - 0.00% - 0.0000 - - 33,357Jun-15 783 0.0000 - 783 34,141 - 0.00% - 0.0000 - - 34,141Jul-15 - 0.0000 - - 34,141 - 0.00% - 0.0000 - - 34,141


Tota l

W td. Average

783 - 783

33,782

- -

32,392



G eneral - Fee Land

Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

(2016 & 2017, System Basis $000)



ReserveRetirem ent

FactorReserve



34.14134.141 0.00% 0.0000

-34,141

Feb-16 - 0.0000 - - 34,141 - 0.00% - 0.0000 - - 34,141Mar-16 - 0.0000 - - 34,141 - 0.00% - 0.0000 - - 34,141Apr-16 - 0.0000 - - 34,141 - 0.00% - 0.0000 - - 34,141May-16 - 0.0000 - - 34,141 - 0.00% - 0.0000 - - 34,141Jun-16 17,983 0.0000 - 17,983 52,124 - 0.00% - 0.0000 - - 52,124Jul-16 - 0.0000 - - 52,124 - 0.00% - 0.0000 - - 52,124


Total

W td. Average

Mo-Yr

17,983

GrossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

17,983

NetAdditions

43,881

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve


42,459

NetInvestm ent

Dec-16Jan-17 0.0000

52.12452.124 0.00% 0.0000

-52,124



52,124 49,952



G eneral - Land Rights (2013-2015, System Basis $000)




Dec-12 3,269 379 2,890Jan-13 - 0.0000 - - 3,269 - 0.14% 5 0.0000 - 384 2,886Feb-13 - 0.0000 - - 3,269 - 0.14% 5 0.0000 - 388 2,881Mar-13 - 0.0000 - - 3,269 - 0.14% 5 0.0000 - 393 2,877Apr-13 - 0.0000 - - 3,269 - 0.14% 5 0.0000 - 397 2,872May-13 - 0.0000 - - 3,269 - 0.14% 5 0.0000 - 402 2,868Jun-13 56 0.0000 - 56 3,325 - 0.14% 5 0.0000 - 406 2,919Jul-13 56 0.0000 - 56 3,381 - 0.14% 5 0.0000 - 411 2,970

Aug-13 56 0.0000 - 56 3,437 - 0.14% 5 0.0000 - 416 3,021Sep-13 65 0.0000 - 65 3,502 - 0.14% 5 0.0000 - 420 3,081Oct-13 65 0.0000 - 65 3,567 - 0.14% 5 0.0000 - 425 3,141Nov-13 65 0.0000 - 65 3,632 - 0.14% 5 0.0000 - 430 3,201Dec-13 58 0.0000 - 58 3,690 - 0.14% 5 0.0000 - 435 3,254

Total 420 - 420 56 -

W td. Average

Plant

3,389

Depr Reserve

407 2,983


Dec-13 3,690 435Jan-14 58 0.0000 - 58 3,748 - 0.14% 5 0.0000 - 440 3,307Feb-14 58 0.0000 - 58 3,806 - 0.14% 5 0.0000 - 446 3,360Mar-14 120 0.0000 - 120 3,926 - 0.14% 5 0.0000 - 451 3,475Apr-14 120 0.0000 - 120 4,046 - 0.14% 5 0.0000 - 456 3,589May-14 120 0.0000 - 120 4,166 - 0.14% 6 0.0000 - 462 3,704Jun-14 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 468 3,698Jul-14 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 474 3,692

Aug-14 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 479 3,687Sep-14 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 485 3,681O ct-14 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 491 3,675Nov-14 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 497 3,669Dec-14 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 503 3,663

Total 476 - 476 67 -

W td. Average

Plant

4,051

Depr Reserve

468 3,447




Total - - - 69 -

W td. Average 4,166 537 3,476



Plant

G eneral - Land Rights(2016 & 2017, System Basis $000)

Depr ReserveG ross Retirem ent Plant Net Plant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-15 4,166 572Jan-16 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 578 3,588Feb-16 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 584 3,582Mar-16 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 589 3,577Apr-16 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 595 3,571May-16 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 601 3,565Jun-16 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 607 3,559Jul-16 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 613 3,553


Total - - - 69 -

W td. Average 4,166 607 3,409


Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-16 4,166 641Jan-17 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 647 3,519Feb-17 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 653 3,513Mar-17 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 659 3,507Apr-17 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 665 3,501May-17 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 670 3,496Jun-17 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 676 3,490Jul-17 - 0.0000 - - 4,166 - 0.14% 6 0.0000 - 682 3,484


Total - - - 69 -

W td. Average 4,166 676 3,343



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

General Buildings (2013-2015, System Basis $000)



ReserveRetirement

FactorReserve



Dec-12Jan-13 1,055 0.0103

= C x F / 1 2

(724)

= B + D

331

= F + E

843,141843,473 0.15%

= F x H / 1 2

1,265 0.0100

= F x J / 12

(1,242)

= L + I + K

285,173285,196

= F - L

557,968558,277

Feb-13 1,001 0.0103 (724) 277 843,749 - 0.15% 1,265 0.0100 (1,748) 284,713 559,036Mar-13 1,241 0.0103 (724) 517 844,266 - 0.15% 1,266 0.0100 (1,130) 284,849 559,417Apr-13 291 0.0103 (725) (434) 843,832 - 0.15% 1,266 0.0100 (1,104) 285,012 558,821May-13 1,234 0.0103 (724) 509 844,342 - 0.15% 1,266 0.0100 (1,319) 284,958 559,383Jun-13 3,968 0.0103 (725) 3,244 847,585 - 0.15% 1,267 0.0100 (778) 285,447 562,138Jul-13 4,656 0.0103 (728) 3,929 851,514 - 0.15% 1,271 0.0100 (729) 285,990 565,524

Aug-13 3,576 0.0103 (731) 2,845 854,359 - 0.15% 1,277 0.0100 (710) 286,557 567,802Sep-13 4,213 0.0103 (733) 3,480 857,839 - 0.15% 1,282 0.0100 (734) 287,105 570,734Oct-13 5,452 0.0103 (736) 4,716 862,555 - 0.15% 1,287 0.0100 (716) 287,676 574,879Nov-13 5,356 0.0103 (740) 4,616 867,170 - 0.15% 1,294 0.0100 (719) 288,251 578,920Dec-13 5,723 0.0103 (744) 4,979 872,149 - 0.15% 1,301 0.0100 (723) 288,829 583,321

Total

Wtd. Average

Mo-Yr

37,766

GrossAdditions

PlantRetirement

Factor

(8,758)

PlantRetirements

29,008

NetAdditions

851,527

DeprPlant

BalanceTotal

RCRAAnnual

Rate

15,306

Accrual

ReserveRetirement

Factor

(11,650)

ReserveRetirements

286,063

Reserve

565,465

NetInvestment

Dec-13Jan-14 14,438 0.0103 (749) 13,689

872,149885,839 0.15% 1,308 0.0100 (727)

288,829289,410 596,429

Feb-14 3,753 0.0103 (760) 2,993 888,832 - 0.15% 1,329 0.0100 (738) 290,001 598,831Mar-14 7,253 0.0103 (763) 6,490 895,322 - 0.15% 1,333 0.0100 (741) 290,593 604,729Apr-14 7,254 0.0103 (768) 6,486 901,807 - 0.15% 1,343 0.0100 (746) 291,190 610,617May-14 7,335 0.0103 (774) 6,561 908,368 - 0.15% 1,353 0.0100 (752) 291,791 616,577Jun-14 4,965 0.0103 (780) 4,185 912,553 - 0.15% 1,363 0.0100 (780) 292,374 620,179Jul-14 4,704 0.0103 (783) 3,921 916,474 - 0.15% 1,369 0.0100 (760) 292,983 623,491

Aug-14 4,642 0.0103 (787) 3,856 920,330 - 0.15% 1,375 0.0100 (764) 293,594 626,736Sep-14 5,317 0.0103 (790) 4,527 924,857 - 0.15% 1,380 0.0100 (767) 294,207 630,649Oct-14 6,860 0.0103 (794) 6,066 930,923 - 0.15% 1,387 0.0100 (788) 294,807 636,116Nov-14 5,863 0.0103 (799) 5,064 935,987 - 0.15% 1,396 0.0100 (776) 295,427 640,560Dec-14 7,908 0.0103 (803) 7,105 943,092 - 0.15% 1,404 0.0100 (780) 296,051 647,040

Total

Wtd. Average

Mo-Yr

80,292

GrossAdditions

PlantRetirement

Factor

(9,350)

PlantRetirements

70,942

NetAdditions

910,743

DeprPlant

BalanceTotal

RCRAAnnual

Rate

16,340

Accrual

ReserveRetirement

Factor

(9,118)

ReserveRetirements

292,401

Reserve

594,036

NetInvestment

Dec-14Jan-15 5,347 0.0103 (809) 4,537

943,092947,629 0.23% 2,153 0.0100 (786)

296,051297,418 650,211

Feb-15 5,411 0.0103 (813) 4,598 952,227 - 0.23% 2,163 0.0100 (790) 298,792 653,435Mar-15 10,009 0.0103 (817) 9,192 961,419 - 0.23% 2,174 0.0100 (794) 300,172 661,247Apr-15 10,006 0.0103 (825) 9,181 970,600 - 0.23% 2,195 0.0100 (801) 301,566 669,034May-15 10,186 0.0103 (833) 9,353 979,954 - 0.23% 2,216 0.0100 (809) 302,973 676,981Jun-15 7,019 0.0103 (841) 6,178 986,131 - 0.23% 2,237 0.0100 (817) 304,393 681,738Jul-15 7,019 0.0103 (846) 6,172 992,304 - 0.23% 2,251 0.0100 (822) 305,823 686,481

Aug-15 6,879 0.0103 (852) 6,027 998,331 - 0.23% 2,265 0.0100 (827) 307,261 691,070Sep-15 7,811 0.0103 (857) 6,954 1,005,285 - 0.23% 2,279 0.0100 (832) 308,708 696,577Oct-15 7,811 0.0103 (863) 6,948 1,012,233 - 0.23% 2,295 0.0100 (838) 310,165 702,068Nov-15 9,060 0.0103 (869) 8,191 1,020,425 - 0.23% 2,311 0.0100 (844) 311,633 708,792Dec-15 8,346 0.0103 (876) 7,470 1,027,894 - 0.23% 2,329 0.0100 (850) 313,112 714,783

Total

Wtd. Average

94,905 (10,102) 84,803

984,336

26,868 (9,808)

304,457 652,919



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

General Buildings (2016 & 2017, System Basis $000)



ReserveRetirement

FactorReserve


InvestmentDec-15Jan-16 31,340 0.0103 (882) 30,458

1,027,8941,058,352 0.23% 2,347 0.0100 (857)

313,112314,602 743,751

Feb-16 7,106 0.0103 (908) 6,197 1,064,550 - 0.23% 2,416 0.0100 (882) 316,136 748,414Mar-16 13,457 0.0103 (914) 12,543 1,077,093 - 0.23% 2,430 0.0100 (887) 317,679 759,414Apr-16 13,448 0.0103 (925) 12,523 1,089,616 - 0.23% 2,459 0.0100 (898) 319,240 770,376May-16 13,630 0.0103 (935) 12,695 1,102,311 - 0.23% 2,487 0.0100 (908) 320,820 781,491Jun-16 6,568 0.0103 (946) 5,622 1,107,932 - 0.23% 2,516 0.0100 (919) 322,417 785,515Jul-16 6,568 0.0103 (951) 5,617 1,113,549 - 0.23% 2,529 0.0100 (923) 324,023 789,526

Aug-16 6,421 0.0103 (956) 5,465 1,119,014 - 0.23% 2,542 0.0100 (928) 325,638 793,377Sep-16 7,270 0.0103 (960) 6,309 1,125,323 - 0.23% 2,555 0.0100 (933) 327,260 798,064Oct-16 7,270 0.0103 (966) 6,304 1,131,627 - 0.23% 2,569 0.0100 (938) 328,891 802,736Nov-16 8,578 0.0103 (971) 7,607 1,139,234 - 0.23% 2,583 0.0100 (943) 330,531 808,703Dec-16 7,928 0.0103 (978) 6,950 1,146,184 - 0.23% 2,601 0.0100 (949) 332,182 814,002

Total

Wtd. Average

Mo-Yr

129,583

GrossAdditions

PlantRetirement

Factor

(11,293)

PlantRetirements

118,290

NetAdditions

1,101,303

DeprPlant

BalanceTotalRCRA

AnnualRate

30,034

Accrual

ReserveRetirement

Factor

(10,964)

ReserveRetirements

322,490

Reserve

749,031

NetInvestment

Dec-16Jan-17 10,580 0.0103 (984) 9,596

1,146,1841,155,780 0.23% 2,617 0.0100 (955)

332,182333,844 821,937

Feb-17 6,584 0.0103 (992) 5,592 1,161,373 - 0.23% 2,638 0.0100 (963) 335,519 825,854Mar-17 12,378 0.0103 (997) 11,381 1,172,754 - 0.23% 2,651 0.0100 (968) 337,203 835,551Apr-17 12,380 0.0103 (1,007) 11,373 1,184,127 - 0.23% 2,677 0.0100 (977) 338,903 845,224May-17 12,575 0.0103 (1,016) 11,558 1,195,685 - 0.23% 2,703 0.0100 (987) 340,619 855,066Jun-17 6,653 0.0103 (1,026) 5,627 1,201,312 - 0.23% 2,730 0.0100 (996) 342,352 858,960Jul-17 6,653 0.0103 (1,031) 5,622 1,206,934 - 0.23% 2,742 0.0100 (1,001) 344,093 862,841

Aug-17 6,505 0.0103 (1,036) 5,469 1,212,403 - 0.23% 2,755 0.0100 (1,006) 345,843 866,560Sep-17 7,366 0.0103 (1,041) 6,325 1,218,728 - 0.23% 2,768 0.0100 (1,010) 347,600 871,128Oct-17 7,366 0.0103 (1,046) 6,320 1,225,048 - 0.23% 2,782 0.0100 (1,016) 349,367 875,681Nov-17 8,685 0.0103 (1,051) 7,634 1,232,682 - 0.23% 2,797 0.0100 (1,021) 351,143 881,539Dec-17 8,026 0.0103 (1,058) 6,968 1,239,650 - 0.23% 2,814 0.0100 (1,027) 352,929 886,720

Total

Wtd. Average

105,751 (12,285) 93,465

1,196,645

32,675 (11,928)

342,420 820,309



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Comp uters(2013-2015, System Basis $000)

DeprPlant T otal Annual


ReserveRetirem ent

FactorReserve



Dec-12Jan-13 1,745 0.0000

= C x F / 1 2 = B + D

1,745

= F + E

497,349499,093 1.61%

= F x H / 12

8,020 0.0000

= F x J / 12

(8)

= L + I + K

183,123191,135

= F - L

314,225307,958

Feb-13 3,080 0.0000 - 3,080 502,174 1.61% 8,048 0.0000 (8) 199,175 302,999Mar-13 2,437 0.0000 - 2,437 504,611 1.61% 8,098 0.0000 (8) 207,264 297,347Apr-13 3,778 0.0000 - 3,778 508,389 1.61% 8,137 0.0000 (8) 215,393 292,996May-13 2,810 0.0000 - 2,810 511,199 1.61% 8,198 0.0000 (8) 223,582 287,616Jun-13 4,452 0.0000 (65,655) (61,202) 449,997 1.61% 8,243 0.0000 (65,655) 166,171 283,826Jul-13 6,089 0.0000 - 6,089 456,085 1.61% 7,256 0.0000 - 173,427 282,658

Aug-13 5,731 0.0000 - 5,731 461,817 1.61% 7,354 0.0000 - 180,781 281,035Sep-13 11,237 0.0000 - 11,237 473,054 1.61% 7,447 0.0000 - 188,228 284,826Oct-13 4,405 0.0000 - 4,405 477,459 1.61% 7,628 0.0000 - 195,856 281,603Nov-13 6,968 0.0000 - 6,968 484,427 1.61% 7,699 0.0000 - 203,555 280,871Dec-13 43,821 0.0000 - 43,821 528,247 1.61% 7,811 0.0000 - 211,367 316,881

Total

Wtd. Average

Mo-Yr

96,553

GrossAdditions

PlantRetirement

Factor

(65,655)

PlantRetirements

30,898

NetAdditions

486,758

DeprPlant

BalanceT otal

RCRAAnnual

Rate

93,939

Accrual

ReserveRetirem ent

Factor

(65,696)

ReserveRetirements

195,151

Reserve

291,607

NetInvestment

Dec-13Jan-14 8,802 0.0000 8,802

528,247537,049 1.61% 8,518 0.0000 (9)

211,367219,876 317,173

Feb-14 3,401 0.0000 - 3,401 540,451 1.61% 8,660 0.0000 - 228,536 311,915Mar-14 6,332 0.0000 - 6,332 546,782 1.61% 8,715 0.0000 - 237,251 309,532Apr-14 5,415 0.0000 - 5,415 552,197 1.61% 8,817 0.0000 - 246,068 306,130May-14 8,414 0.0000 - 8,414 560,612 1.61% 8,904 0.0000 - 254,972 305,640Jun-14 2,766 0.0000 (82,757) (79,991) 480,620 1.61% 9,040 0.0000 (82,757) 181,254 299,366Jul-14 2,730 0.0000 - 2,730 483,350 1.61% 7,750 0.0000 - 189,004 294,346


Total

Wtd. Average

Mo-Yr

101,549

GrossAdditions

PlantRetirement

Factor

(82,757)

PlantRetirements

18,791

NetAdditions

532,270

DeprPlant

BalanceT otal

RCRAAnnual

Rate

102,843

Accrual

ReserveRetirement

Factor

(82,766)

ReserveRetirements

218,104

Reserve

300,962

NetInvestment

Dec-14Jan-15 3,738 0.0000 3,738

547,039550,776 1.75% 9,571 0.0000

231,443241,014 309,762

Feb-15 2,299 0.0000 - 2,299 553,075 1.75% 9,636 0.0000 - 250,650 302,425Mar-15 3,349 0.0000 - 3,349 556,424 1.75% 9,676 0.0000 - 260,326 296,097Apr-15 3,349 0.0000 - 3,349 559,772 1.75% 9,735 0.0000 - 270,061 289,711May-15 3,564 0.0000 - 3,564 563,336 1.75% 9,793 0.0000 - 279,855 283,482Jun-15 3,714 0.0000 (81,651) (77,937) 485,400 1.75% 9,856 0.0000 (81,651) 208,059 277,340Jul-15 3,714 0.0000 - 3,714 489,114 1.75% 8,492 0.0000 - 216,551 272,562


Total

Wtd. Average

45,562 (81,651) (36,089)

523,537

110,229 (81,651)

243,723 266,664



Plant

Comp uters(2016 & 2017, System Basis $000)

Depr ReserveGross Retirement Plant Net Plant T otal Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve InvestmentDec-15 510,950 260,022Jan-16 5,102 0.0000 - 5,102 516,052 - 1.75% 8,939 0.0000 - 268,961 247,091Feb-16 3,279 0.0000 - 3,279 519,331 - 1.75% 9,029 0.0000 - 277,989 241,341Mar-16 5,706 0.0000 - 5,706 525,036 - 1.75% 9,086 0.0000 - 287,075 237,961Apr-16 5,706 0.0000 - 5,706 530,742 - 1.75% 9,186 0.0000 - 296,261 234,481May-16 5,871 0.0000 - 5,871 536,613 - 1.75% 9,286 0.0000 - 305,546 231,067Jun-16 3,955 0.0000 (103,752) (99,797) 436,816 - 1.75% 9,388 0.0000 (103,752) 211,182 225,633Jul-16 3,955 0.0000 - 3,955 440,771 - 1.75% 7,642 0.0000 - 218,825 221,946Aug-16 3,828 0.0000 - 3,828 444,599 - 1.75% 7,711 0.0000 - 226,536 218,062Sep-16 4,280 0.0000 - 4,280 448,879 - 1.75% 7,778 0.0000 - 234,315 214,564Oct-16 4,280 0.0000 - 4,280 453,159 - 1.75% 7,853 0.0000 - 242,168 210,991Nov-16 5,412 0.0000 - 5,412 458,571 - 1.75% 7,928 0.0000 - 250,096 208,475Dec-16 6,632 0.0000 - 6,632 465,203 - 1.75% 8,023 0.0000 - 258,119 207,084

Total 58,006 (103,752) (45,747) 101,850 (103,752)

Wtd. Average

Plant

483,220

Depr Reserve

256,502 216,263

Gross Retirement Plant Net Plant T otal Annual Retirem ent Reserve NetMo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investment

Dec-16 465,203 258,119Jan-17 5,066 0.0000 - 5,066 470,269 - 1.75% 8,139 0.0000 - 266,258 204,011Feb-17 3,921 0.0000 - 3,921 474,190 - 1.75% 8,228 0.0000 - 274,485 199,704Mar-17 7,009 0.0000 - 7,009 481,198 - 1.75% 8,296 0.0000 - 282,781 198,417Apr-17 7,009 0.0000 - 7,009 488,207 - 1.75% 8,419 0.0000 - 291,200 197,007May-17 7,179 0.0000 - 7,179 495,385 - 1.75% 8,541 0.0000 - 299,742 195,644Jun-17 3,965 0.0000 (163,533) (159,568) 335,817 - 1.75% 8,667 0.0000 (163,533) 144,875 190,942Jul-17 3,965 0.0000 - 3,965 339,782 - 1.75% 5,875 0.0000 - 150,750 189,032Aug-17 3,835 0.0000 - 3,835 343,617 - 1.75% 5,945 0.0000 - 156,695 186,922Sep-17 4,284 0.0000 - 4,284 347,901 - 1.75% 6,012 0.0000 - 162,707 185,194Oct-17 4,284 0.0000 - 4,284 352,185 - 1.75% 6,087 0.0000 - 168,793 183,392Nov-17 5,445 0.0000 - 5,445 357,630 - 1.75% 6,162 0.0000 - 174,955 182,675Dec-17 5,101 0.0000 - 5,101 362,731 - 1.75% 6,257 0.0000 - 181,212 181,519

Total 61,061 (163,533) (102,472) 86,626 (163,533)

Wtd. Average 408,346 216,076 183,642



S ecurity M onitoring (D DSM S) (2013-2015, System Basis $000)

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 179 0.0000

= C x F / 12 = B + D

179

= F + E

24,28224,462 1.36%

= F x H / 12

330 0.0000

= F x J / 12

(6)

= L + I + K

6,6046,929

= F - L

17,67817,533

Feb-13 3,152 0.0000 - 3,152 27,614 - 1.36% 332 0.0000 (84) 7,177 20,436Mar-13 181 0.0000 - 181 27,795 - 1.36% 375 0.0000 (6) 7,547 20,248Apr-13 182 0.0000 - 182 27,977 - 1.36% 378 0.0000 (6) 7,919 20,058May-13 183 0.0000 - 183 28,160 - 1.36% 380 0.0000 (6) 8,293 19,867Jun-13 2,485 0.0000 (331) 2,155 30,315 - 1.36% 383 0.0000 (442) 8,234 22,081Jul-13 - 0.0000 - - 30,315 - 1.36% 412 0.0000 - 8,646 21,669

Aug-13 - 0.0000 - - 30,315 - 1.36% 412 0.0000 - 9,058 21,257Sep-13 - 0.0000 - - 30,315 - 1.36% 412 0.0000 - 9,470 20,845Oct-13 - 0.0000 - - 30,315 - 1.36% 412 0.0000 - 9,882 20,433Nov-13 - 0.0000 - - 30,315 - 1.36% 412 0.0000 - 10,294 20,021Dec-13 959 0.0000 - 959 31,274 - 1.36% 412 0.0000 (105) 10,601 20,672

Total

W td. Average

Mo-Yr

7,322

GrossAdditions

PlantRetirem ent

Factor

(331)

PlantRetirem ents

6,992

NetAdditions

28,806

DeprPlant

BalanceTotal

RCRAAnnual

Rate

4,651

Accrual

ReserveRetirem ent

Factor

(654)

ReserveRetirem ents

8,504

Reserve

20,302

NetInvestm ent

Dec-13Jan-14 704 0.0000 704

31,27431,977 1.36% 425 0.0000 (1)

10,60111,026 20,952

Feb-14 - 0.0000 - - 31,977 - 1.36% 435 0.0000 - 11,460 20,517Mar-14 - 0.0000 - - 31,977 - 1.36% 435 0.0000 - 11,895 20,082Apr-14 - 0.0000 - - 31,977 - 1.36% 435 0.0000 - 12,329 19,648May-14 - 0.0000 - - 31,977 - 1.36% 435 0.0000 - 12,764 19,213Jun-14 - 0.0000 (761) (761) 31,216 - 1.36% 435 0.0000 (761) 12,437 18,778Jul-14 - 0.0000 - - 31,216 - 1.36% 424 0.0000 - 12,862 18,354

Aug-14 - 0.0000 - - 31,216 - 1.36% 424 0.0000 - 13,286 17,930Sep-14 - 0.0000 - - 31,216 - 1.36% 424 0.0000 - 13,710 17,506O ct-14 - 0.0000 - - 31,216 - 1.36% 424 0.0000 - 14,134 17,081Nov-14 - 0.0000 - - 31,216 - 1.36% 424 0.0000 - 14,559 16,657Dec-14 - 0.0000 - - 31,216 - 1.36% 424 0.0000 - 14,983 16,233

Total

W td. Average

Mo-Yr

704

GrossAdditions

PlantRetirem ent

Factor

(761)

PlantRetirem ents

(58)

NetAdditions

31,535

DeprPlant

BalanceTotal

RCRAAnnual

Rate

5,144

Accrual

ReserveRetirem ent

Factor

(762)

ReserveRetirem ents

12,771

Reserve

17,903

NetInvestm ent

Dec-14Jan-15 0.0000

31.21631.216 1.08% 336 0.0000

14,98315,318 15,897

Feb-15 - 0.0000 - - 31,216 - 1.08% 336 0.0000 - 15,654 15,562Mar-15 - 0.0000 - - 31,216 - 1.08% 336 0.0000 - 15,990 15,226Apr-15 - 0.0000 - - 31,216 - 1.08% 336 0.0000 - 16,325 14,890May-15 - 0.0000 - - 31,216 - 1.08% 336 0.0000 - 16,661 14,555Jun-15 - 0.0000 (2,361) (2,361) 28,855 - 1.08% 336 0.0000 (2,361) 14,636 14,219Jul-15 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 14,946 13,909

Aug-15 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 15,256 13,599Sep-15 0 0.0000 - 0 28,855 - 1.08% 310 0.0000 - 15,567 13,288Oct-15 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 15,877 12,978Nov-15 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 16,187 12,668Dec-15 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 16,497 12,358

Total

W td. Average

0 (2,361) (2,361)

29,937

3,875 (2,361)

15,680 13,581



Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem ents

S ecurity M onitoring (D DSM S)(2016 & 2017, System Basis $000)

DeprNet P lant Total Annual

Additions Ba lance RC RA Rate Accrual

ReserveRetirem ent

FactorReserve



28.85528.855 1.08% 310 0.0000

16,49716,808 12,047

Feb-16 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 17,118 11,737Mar-16 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 17,428 11,427Apr-16 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 17,738 11,117M ay-16 - 0.0000 - - 28,855 - 1.08% 310 0.0000 - 18,049 10,806Jun-16 - 0.0000 (3 ,869) (3,869) 24,986 - 1.08% 310 0.0000 (3,869) 14,490 10,496Jul-16 - 0.0000 - - 24,986 - 1.08% 269 0.0000 - 14,758 10,228


al

. Average

Mo-YrG ross

Additions

PlantRetirem ent

Factor

(3 ,869)

PlantRetirem ents

(3,869)

NetAdditions

26,759

DeprPlant

BalanceTotal

RCRAAnnual

Rate

3,473

Accrual

ReserveRetirem ent

Factor

(3,869)

ReserveRetirem ents

16,201

Reserve

10,044

NetInvestm ent

Dec-16Jan-17 0.0000

24.98624.986 1.08% 269 0.0000

16,10216,370 8,616



al

. Average

- (1,494) (1,494)

24,177

3,127 (1,494)

16,880 6,926



Plant

Furn iture & E quipm ent(2013-2015, System Basis $000)

Depr ReserveG ross Retirem ent Plant Net Plant T otal Annual Retirem ent Reserve Net



Dec-12 181,866 70,388 111,478Jan-13 1,155 0.0000 - 1,155 183,022 - 0.28% 506 0.0000 149 71,043 111,979Feb-13 874 0.0000 - 874 183,895 - 0.28% 509 0.0000 149 71,701 112,194Mar-13 951 0.0000 - 951 184,846 - 0.28% 512 0.0000 149 72,362 112,484Apr-13 1,001 0.0000 - 1,001 185,847 - 0.28% 514 0.0000 149 73,025 112,822May-13 961 0.0000 - 961 186,808 - 0.28% 517 0.0000 149 73,691 113,116Jun-13 1,221 0.0000 (5,608) (4,387) 182,421 - 0.28% 520 0.0000 (5,608) 68,604 113,817Jul-13 822 0.0000 - 822 183,243 - 0.28% 508 0.0000 - 69,112 114,132

Aug-13 759 0.0000 - 759 184,002 - 0.28% 510 0.0000 - 69,622 114,381Sep-13 1,360 0.0000 - 1,360 185,362 - 0.28% 512 0.0000 - 70,134 115,229Oct-13 797 0.0000 - 797 186,159 - 0.28% 516 0.0000 - 70,650 115,509Nov-13 1,362 0.0000 - 1,362 187,521 - 0.28% 518 0.0000 - 71,168 116,353Dec-13 1,339 0.0000 - 1,339 188,860 - 0.28% 522 0.0000 - 71,690 117,170

Total 12,601 (5 ,608) 6,994 6,165 (4,863)

W td. Average 184,874 71,013 113,862

Plant Depr ReserveG ross Retirem ent Plant Net Plant T otal Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-13 188,860 71,690Jan-14 3,733 0.0000 - 3,733 192,593 - 0.28% 526 0.0000 - 72,215 120,377Feb-14 754 0.0000 - 754 193,347 - 0.28% 536 0.0000 - 72,752 120,595Mar-14 1,013 0.0000 - 1,013 194,359 - 0.28% 538 0.0000 - 73,290 121,070Apr-14 1,013 0.0000 - 1,013 195,372 - 0.28% 541 0.0000 - 73,831 121,541May-14 1,419 0.0000 - 1,419 196,791 - 0.28% 544 0.0000 - 74,374 122,416Jun-14 942 0.0000 (5,135) (4,193) 192,598 - 0.28% 548 0.0000 (5,135) 69,787 122,811Jul-14 942 0.0000 - 942 193,540 - 0.28% 536 0.0000 - 70,323 123,217

Aug-14 878 0.0000 - 878 194,418 - 0.28% 539 0.0000 - 70,862 123,557Sep-14 935 0.0000 - 935 195,353 - 0.28% 541 0.0000 - 71,403 123,950O ct-14 935 0.0000 - 935 196,287 - 0.28% 544 0.0000 - 71,947 124,341Nov-14 1,506 0.0000 - 1,506 197,793 - 0.28% 546 0.0000 - 72,493 125,300Dec-14 9,886 0.0000 - 9,886 207,680 - 0.28% 551 0.0000 - 73,044 134,636

Total 23,955 (5,135) 18,820 6,489 (5,135)

W td. Average 195,060 72,137 118,041

Plant Depr ReserveG ross Retirem ent Plant Net Plant T otal Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-14 207,680 73,044Jan-15 1,788 0.0000 - 1,788 209,468 - 0.39% 800 0.0000 - 73,844 135,624Feb-15 1,114 0.0000 - 1,114 210,582 - 0.39% 807 0.0000 - 74,651 135,931Mar-15 1,499 0.0000 - 1,499 212,081 - 0.39% 811 0.0000 - 75,462 136,619Apr-15 1,552 0.0000 - 1,552 213,633 - 0.39% 817 0.0000 - 76,280 137,353May-15 1,622 0.0000 - 1,622 215,255 - 0.39% 823 0.0000 - 77,103 138,152Jun-15 1,232 0.0000 (4,764) (3,532) 211,723 - 0.39% 829 0.0000 (4,764) 73,168 138,555Jul-15 1,191 0.0000 - 1,191 212,914 - 0.39% 816 0.0000 - 73,984 138,930

Aug-15 1,138 0.0000 - 1,138 214,052 - 0.39% 820 0.0000 - 74,804 139,247Sep-15 1,195 0.0000 - 1,195 215,247 - 0.39% 825 0.0000 - 75,629 139,618Oct-15 1,558 0.0000 - 1,558 216,805 - 0.39% 829 0.0000 - 76,459 140,346Nov-15 2,036 0.0000 - 2,036 218,842 - 0.39% 835 0.0000 - 77,294 141,548Dec-15 76,606 0.0000 - 76,606 295,448 - 0.39% 843 0.0000 - 78,137 217,311

Total 92,532 (4,764) 87,768 9,858 (4,764)

W td. Average 216,847 75,356 135,882



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

Furn iture & E quipm ent(2016 & 2017, System Basis $000)



ReserveRetirem ent

FactorReserve


Investm entDec-15Jan-16 1,584 0.0000 1,584

295,448297,032 0.39% 1,138 0.0000

78,13779,276 217,756

Feb-16 1,328 0.0000 - 1,328 298,361 - 0.39% 1,145 0.0000 - 80,420 217,940Mar-16 1,722 0.0000 - 1,722 300,083 - 0.39% 1,150 0.0000 - 81,570 218,513Apr-16 1,770 0.0000 - 1,770 301,852 - 0.39% 1,156 0.0000 - 82,726 219,126M ay-16 1,879 0.0000 - 1,879 303,731 - 0.39% 1,163 0.0000 - 83,889 219,842Jun-16 1,479 0.0000 (3,124) (1,645) 302,086 - 0.39% 1,170 0.0000 (3,124) 81,936 220,151Jul-16 1,443 0.0000 - 1,443 303,529 - 0.39% 1,164 0.0000 - 83,100 220,429

Aug-16 1,359 0.0000 - 1,359 304,888 - 0.39% 1,170 0.0000 - 84,269 220,619Sep-16 1,418 0.0000 - 1,418 306,307 - 0.39% 1,175 0.0000 - 85,444 220,862Oct-16 1,744 0.0000 - 1,744 308,051 - 0.39% 1,180 0.0000 - 86,624 221,426Nov-16 2,489 0.0000 - 2,489 310,540 - 0.39% 1,187 0.0000 - 87,811 222,728Dec-16 2,444 0.0000 - 2,444 312,983 - 0.39% 1,197 0.0000 - 89,008 223,975

Total

W td. Average

Mo-Yr

20,660

GrossAdditions

PlantRetirem ent

Factor

(3,124)

PlantRetirem ents

17,536

NetAdditions

303,390

DeprPlant

BalanceTotal

RCRAAnnual

Rate

13,995

Accrual

ReserveRetirem ent

Factor

(3,124)

ReserveRetirem ents

83,387

Reserve

210,948

NetInvestm ent

Dec-16Jan-17 2,113 0.0000 2,113

312,983315,096 0.39% 1,206 0.0000

89,00890,214 224,882

Feb-17 1,446 0.0000 - 1,446 316,542 - 0.39% 1,214 0.0000 - 91,428 225,114Mar-17 1,848 0.0000 - 1,848 318,390 - 0.39% 1,220 0.0000 - 92,648 225,742Apr-17 1,896 0.0000 - 1,896 320,286 - 0.39% 1,227 0.0000 - 93,875 226,412May-17 2,022 0.0000 - 2,022 322,309 - 0.39% 1,234 0.0000 - 95,109 227,200Jun-17 1,614 0.0000 (4,207) (2,593) 319,715 - 0.39% 1,242 0.0000 (4,207) 92,144 227,572Jul-17 1,577 0.0000 - 1,577 321,292 - 0.39% 1,232 0.0000 - 93,376 227,916


Total

W td. Average

22,829 (4,207) 18,621

321,509

14,831 (4,207)

94,088 218,089



Stores /Lab /M iscellaneous (2013-2015, System Basis $000)

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 25 0.0000

= C x F / 1 2 = B + D

25

= F + E

92,68492,709 0.68%

= F x H / 12

628 0.0000

= F x J / 12

2,101

= L + I + K

40,15742,885

= F - L

52,52749,824

Feb-13 893 0.0000 - 893 93,602 - 0.68% 628 0.0000 833 44,346 49,256Mar-13 893 0.0000 - 893 94,495 - 0.68% 634 0.0000 813 45,793 48,702Apr-13 893 0.0000 - 893 95,387 - 0.68% 640 0.0000 813 47,246 48,141May-13 1,034 0.0000 - 1,034 96,422 - 0.68% 646 0.0000 813 48,705 47,717Jun-13 1,009 0.0000 (6,377) (5,368) 91,054 - 0.68% 653 0.0000 (6,377) 42,981 48,073Jul-13 1,009 0.0000 - 1,009 92,063 - 0.68% 617 0.0000 - 43,598 48,465

Aug-13 901 0.0000 - 901 92,964 - 0.68% 624 0.0000 - 44,222 48,742Sep-13 901 0.0000 - 901 93,865 - 0.68% 630 0.0000 - 44,852 49,013Oct-13 901 0.0000 - 901 94,765 - 0.68% 636 0.0000 - 45,488 49,277Nov-13 1,867 0.0000 - 1,867 96,632 - 0.68% 642 0.0000 - 46,130 50,502Dec-13 1,867 0.0000 - 1,867 98,499 - 0.68% 655 0.0000 - 46,785 51,714

Total

W td. Average

Mo-Yr

12,192

GrossAdditions

PlantRetirem ent

Factor

(6,377)

PlantRetirem ents

5,815

NetAdditions

94,129

DeprPlant

BalanceTotal

RCRAAnnual

Rate

7,633

Accrual

ReserveRetirem ent

Factor

(1,005)

ReserveRetirem ents

44,976

Reserve

49,153

NetInvestm ent

Dec-13Jan-14 1,867 0.0000 1,867

98,499100,366 0.68% 667 0.0000

46,78547,452 52,914

Feb-14 863 0.0000 - 863 101,229 - 0.68% 680 0.0000 - 48,132 53,097Mar-14 863 0.0000 - 863 102,092 - 0.68% 686 0.0000 - 48,818 53,274Apr-14 863 0.0000 - 863 102,955 - 0.68% 692 0.0000 - 49,509 53,445May-14 1,004 0.0000 - 1,004 103,958 - 0.68% 698 0.0000 - 50,207 53,752Jun-14 1,004 0.0000 (6,415) (5,411) 98,547 - 0.68% 704 0.0000 (6,415) 44,496 54,051Jul-14 1,004 0.0000 - 1,004 99,551 - 0.68% 668 0.0000 - 45,164 54,387

Aug-14 896 0.0000 - 896 100,447 - 0.68% 674 0.0000 - 45,839 54,609Sep-14 896 0.0000 - 896 101,343 - 0.68% 681 0.0000 - 46,519 54,824O ct-14 896 0.0000 - 896 102,239 - 0.68% 687 0.0000 - 47,206 55,034Nov-14 1,857 0.0000 - 1,857 104,096 - 0.68% 693 0.0000 - 47,898 56,198Dec-14 1,857 0.0000 - 1,857 105,953 - 0.68% 705 0.0000 - 48,604 57,350

Total

W td. Average

Mo-Yr

13,869

GrossAdditions

PlantRetirem ent

Factor

(6,415)

PlantRetirem ents

7,454

NetAdditions

101,587

DeprPlant

BalanceTotal

RCRAAnnual

Rate

8,234

Accrual

ReserveRetirem ent

Factor

(6,415)

ReserveRetirem ents

47,411

Reserve

52,022

NetInvestm ent

Dec-14Jan-15 1,857 0.0000 1,857

105,953107,810 0.55% 578 0.0000

48,60449,181 58,629



Total

W td. Average

14,125 (4,802) 9,323

110,012

7,173 (4,802)

49,562 58,060



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

Stores /Lab /M iscellaneous(2016 & 2017, System Basis $000)



ReserveRetirem ent

FactorReserve


Investm entDec-15Jan-16 1,898 0.0000 1,898

115,276117,174 0.55% 629 0.0000

50,97551,603 65,571

Feb-16 901 0.0000 - 901 118,076 - 0.55% 639 0.0000 - 52,242 65,834Mar-16 901 0.0000 - 901 118,977 - 0.55% 644 0.0000 - 52,886 66,091Apr-16 901 0.0000 - 901 119,879 - 0.55% 649 0.0000 - 53,535 66,344M ay-16 1,048 0.0000 - 1,048 120,927 - 0.55% 654 0.0000 - 54,188 66,739Jun-16 1,048 0.0000 (3,177) (2,128) 118,799 - 0.55% 659 0.0000 (3,177) 51,671 67,128Jul-16 1,048 0.0000 - 1,048 119,847 - 0.55% 648 0.0000 - 52,319 67,528


Total

W td. Average

Mo-Yr

14,434

GrossAdditions

PlantRetirem ent

Factor

(3,177)

PlantRetirem ents

11,258

NetAdditions

120,361

DeprPlant

BalanceTotal

RCRAAnnual

Rate

7,845

Accrual

ReserveRetirem ent

Factor

(3,177)

ReserveRetirem ents

53,135

Reserve

64,548

NetInvestm ent

Dec-16Jan-17 1,940 0.0000 1,940

126,534128,473 0.55% 690 0.0000

55,64356,333 72,141



Total

W td. Average

14,763 (3,897) 10,866

131,383

8,567 (3,897)

57,778 70,651



Telecom m unications (2013-2015, System Basis $000)


Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements Reserve InvestmentA B C D E F G H I j K L M

= C x F / 1 2 = B + D = F + E = F x H / 1 2 = F x J / 12 = L + + K = F - L

Dec-12 579,161 163,904 415,257Jan-13 31,177 0.0000 - 31,177 610,338 - 0.63% 3,654 0.0000 (882) 166,676 443,662Feb-13 15,947 0.0000 - 15,947 626,285 - 0.63% 3,850 0.0000 (552) 169,975 456,311Mar-13 13,660 0.0000 - 13,660 639,945 - 0.63% 3,951 0.0000 (548) 173,377 466,568Apr-13 27,355 0.0000 - 27,355 667,300 - 0.63% 4,037 0.0000 (572) 176,842 490,458May-13 10,350 0.0000 - 10,350 677,650 - 0.63% 4,210 0.0000 (539) 180,513 497,137Jun-13 9,211 0.0000 (15,814) (6,603) 671,048 - 0.63% 4,275 0.0000 (15,981) 168,808 502,240Jul-13 22,503 0.0000 - 22,503 693,550 - 0.63% 4,233 0.0000 (87) 172,954 520,596

Aug-13 19,236 0.0000 - 19,236 712,787 - 0.63% 4,375 0.0000 (35) 177,294 535,493Sep-13 21,286 0.0000 - 21,286 734,073 - 0.63% 4,496 0.0000 (8) 181,782 552,291Oct-13 11,335 0.0000 - 11,335 745,408 - 0.63% 4,631 0.0000 (20) 186,393 559,015Nov-13 10,797 0.0000 - 10,797 756,204 - 0.63% 4,702 0.0000 (4) 191,092 565,113Dec-13 21,716 0.0000 - 21,716 777,920 - 0.63% 4,770 0.0000 (39) 195,823 582,097

Total 214,573 (15,814) 198,759 51,184 (19,265)

Wtd. Average 684,427 177,131 507,297

Plant Depr ReserveGross Retirement Plant Net Plant T otal Annual Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements Reserve InvestmentDec-13 777,920 195,823Jan-14 10,694 0.0000 - 10,694 788,614 - 0.63% 4,907 0.0000 (1) 200,730 587,885Feb-14 4,624 0.0000 - 4,624 793,238 - 0.63% 4,975 0.0000 (1) 205,703 587,535Mar-14 5,642 0.0000 - 5,642 798,880 - 0.63% 5,004 0.0000 (0) 210,707 588,173Apr-14 8,945 0.0000 - 8,945 807,826 - 0.63% 5,040 0.0000 (22) 215,725 592,100May-14 15,326 0.0000 - 15,326 823,152 - 0.63% 5,096 0.0000 - 220,821 602,331Jun-14 17,610 0.0000 (22,394) (4,783) 818,369 - 0.63% 5,193 0.0000 (22,394) 203,620 614,748Jul-14 6,154 0.0000 - 6,154 824,522 - 0.63% 5,163 0.0000 - 208,783 615,740

Aug-14 5,512 0.0000 - 5,512 830,035 - 0.63% 5,201 0.0000 - 213,984 616,050Sep-14 4,791 0.0000 - 4,791 834,826 - 0.63% 5,236 0.0000 (4) 219,216 615,609Oct-14 4,798 0.0000 - 4,798 839,623 - 0.63% 5,266 0.0000 - 224,483 615,141Nov-14 8,638 0.0000 - 8,638 848,262 - 0.63% 5,297 0.0000 - 229,779 618,482Dec-14 11,671 0.0000 - 11,671 859,933 - 0.63% 5,351 0.0000 (3) 235,127 624,805

Total 104,406 (22,394) 82,012 61,729 (22,425)

Wtd. Average 818,856 214,086 580,516

Plant Depr ReserveGross Retirement Plant Net Plant T otal Annual Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements Reserve InvestmentDec-14 859,933 235,127Jan-15 8,810 0.0000 - 8,810 868,742 - 0.81% 6,999 0.0000 - 242,126 626,616Feb-15 5,244 0.0000 - 5,244 873,986 - 0.81% 7,071 0.0000 - 249,197 624,789Mar-15 6,516 0.0000 - 6,516 880,502 - 0.81% 7,113 0.0000 - 256,310 624,192Apr-15 6,759 0.0000 - 6,759 887,261 - 0.81% 7,166 0.0000 - 263,477 623,784May-15 7,240 0.0000 - 7,240 894,502 - 0.81% 7,221 0.0000 - 270,698 623,804Jun-15 6,367 0.0000 (48,107) (41,739) 852,762 - 0.81% 7,280 0.0000 (48,107) 229,872 622,891Jul-15 6,121 0.0000 - 6,121 858,883 - 0.81% 6,941 0.0000 - 236,813 622,071


Total 116,859 (48,107) 68,752 85,547 (48,107)

Wtd. Average 878,766 251,676 601,056



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Telecom m unications (2016 & 2017, System Basis $000)



ReserveRetirement

FactorReserve


InvestmentDec-15Jan-16 10,301 0.0000 10,301

928,685938,986 0.81% 7,559 0.0000

272,568280,127 658,859

Feb-16 5,592 0.0000 - 5,592 944,579 - 0.81% 7,642 0.0000 - 287,769 656,809Mar-16 9,086 0.0000 - 9,086 953,665 - 0.81% 7,688 0.0000 - 295,457 658,208Apr-16 7,082 0.0000 - 7,082 960,747 - 0.81% 7,762 0.0000 - 303,219 657,528May-16 7,757 0.0000 - 7,757 968,504 - 0.81% 7,820 0.0000 - 311,038 657,466Jun-16 21,854 0.0000 (53,581) (31,728) 936,776 - 0.81% 7,883 0.0000 (53,581) 265,340 671,436Jul-16 20,471 0.0000 - 20,471 957,248 - 0.81% 7,624 0.0000 - 272,964 684,284


Total

Wtd. Average

Mo-Yr

124,304

GrossAdditions

PlantRetirement

Factor

(53,581)

PlantRetirements

70,723

NetAdditions

959,503

DeprPlant

BalanceT otal

RCRAAnnual

Rate

93,425

Accrual

ReserveRetirement

Factor

(53,581)

ReserveRetirements

289,885

Reserve

642,280

NetInvestment

Dec-16Jan-17 10,054 0.0000 10,054

999,4081,009,462 0.81% 8,134 0.0000

312,412320,546 688,916

Feb-17 5,127 0.0000 - 5,127 1,014,590 - 0.81% 8,216 0.0000 - 328,762 685,828Mar-17 6,343 0.0000 - 6,343 1,020,932 - 0.81% 8,258 0.0000 - 337,020 683,913Apr-17 6,343 0.0000 - 6,343 1,027,275 - 0.81% 8,309 0.0000 - 345,329 681,946May-17 6,995 0.0000 - 6,995 1,034,271 - 0.81% 8,361 0.0000 - 353,690 680,581Jun-17 15,515 0.0000 (37,768) (22,253) 1,012,018 - 0.81% 8,418 0.0000 (37,768) 324,340 687,678Jul-17 12,826 0.0000 - 12,826 1,024,844 - 0.81% 8,237 0.0000 - 332,577 692,267

Aug-17 5,260 0.0000 - 5,260 1,030,104 - 0.81% 8,341 0.0000 - 340,918 689,185Sep-17 5,442 0.0000 - 5,442 1,035,545 - 0.81% 8,384 0.0000 - 349,302 686,243Oct-17 5,442 0.0000 - 5,442 1,040,987 - 0.81% 8,428 0.0000 - 357,731 683,257Nov-17 9,890 0.0000 - 9,890 1,050,877 - 0.81% 8,473 0.0000 - 366,203 684,674Dec-17 30,932 0.0000 - 30,932 1,081,809 - 0.81% 8,553 0.0000 - 374,756 707,053

Total

Wtd. Average

120,169 (37,768) 82,401

1,028,459

100,112 (37,768)

341,667 658,168



G eneral O ther (2013-2015, System Basis $000)

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

DeprPlant

BalanceTotal

RCRAAnnual

Rate Accrual

ReserveRetirem ent

FactorReserve



Dec-12Jan-13 1,204 0.0000

= C x F / 12 = B + D

1,204

= F + E

86,28787,491 1.27%

= F x H / 12

1,094 0.0000

= F x J / 12

(3)

= L + I + K

20,82321,914

= F - L

65,46465,577

Feb-13 224 0.0000 - 224 87,715 - 1.27% 1,110 0.0000 (4) 23,020 64,695Mar-13 727 0.0000 - 727 88,442 - 1.27% 1,113 0.0000 (3) 24,129 64,312Apr-13 206 0.0000 - 206 88,648 - 1.27% 1,122 0.0000 (3) 25,248 63,400May-13 906 0.0000 - 906 89,553 - 1.27% 1,124 0.0000 (3) 26,369 63,184Jun-13 177 0.0000 (1,786) (1,609) 87,944 - 1.27% 1,136 0.0000 (1,786) 25,719 62,225Jul-13 177 0.0000 - 177 88,121 - 1.27% 1,115 0.0000 - 26,834 61,286

Aug-13 158 0.0000 - 158 88,278 - 1.27% 1,118 0.0000 - 27,952 60,326Sep-13 158 0.0000 - 158 88,436 - 1.27% 1,120 0.0000 - 29,072 59,365Oct-13 158 0.0000 - 158 88,594 - 1.27% 1,122 0.0000 - 30,193 58,401Nov-13 5,852 0.0000 - 5,852 94,446 - 1.27% 1,124 0.0000 - 31,317 63,129Dec-13 585 0.0000 - 585 95,032 - 1.27% 1,198 0.0000 - 32,515 62,517

Total

W td. Average

Mo-Yr

10,531

G rossAdditions

PlantRetirem ent

Factor

(1,786)

PlantRetirem ents

8,745

NetAdditions

89,027

DeprPlant

BalanceTotal

RCRAAnnual

Rate

13,494

Accrual

ReserveRetirem ent

Factor

(1,803)

ReserveRetirem ents

26,536

Reserve

62,491

NetInvestm ent

Dec-13Jan-14 327 0.0000 327

95,03295,359 1.27% 1,205 0.0000

32,51533,720 61,639

Feb-14 328 0.0000 - 328 95,687 - 1.27% 1,209 0.0000 - 34,930 60,757Mar-14 328 0.0000 - 328 96,015 - 1.27% 1,214 0.0000 - 36,143 59,872Apr-14 328 0.0000 - 328 96,344 - 1.27% 1,218 0.0000 - 37,361 58,983May-14 382 0.0000 - 382 96,726 - 1.27% 1,222 0.0000 - 38,583 58,143Jun-14 382 0.0000 (2,076) (1,695) 95,031 - 1.27% 1,227 0.0000 (2,076) 37,733 57,298Jul-14 792 0.0000 - 792 95,824 - 1.27% 1,205 0.0000 (18) 38,921 56,903

Aug-14 341 0.0000 - 341 96,165 - 1.27% 1,215 0.0000 - 40,136 56,029Sep-14 341 0.0000 - 341 96,505 - 1.27% 1,220 0.0000 - 41,356 55,150O ct-14 341 0.0000 - 341 96,846 - 1.27% 1,224 0.0000 - 42,580 54,267Nov-14 707 0.0000 - 707 97,553 - 1.27% 1,228 0.0000 - 43,808 53,745Dec-14 707 0.0000 - 707 98,259 - 1.27% 1,237 0.0000 - 45,045 53,214

Total

W td. Average

Mo-Yr

5,304

G rossAdditions

PlantRetirem ent

Factor

(2,076)

PlantRetirem ents

3,228

NetAdditions

96,225

DeprPlant

BalanceTotal

RCRAAnnual

Rate

14,625

Accrual

ReserveRetirem ent

Factor

(2,094)

ReserveRetirem ents

38,671

Reserve

54,949

NetInvestm ent

Dec-14Jan-15 707 0.0000 707

98,25998,966 0.95% 935 0.0000

45,04545,980 52,986

Feb-15 332 0.0000 - 332 99,298 - 0.95% 942 0.0000 - 46,922 52,376Mar-15 332 0.0000 - 332 99,630 - 0.95% 945 0.0000 - 47,867 51,763Apr-15 332 0.0000 - 332 99,962 - 0.95% 948 0.0000 - 48,815 51,146May-15 386 0.0000 - 386 100,348 - 0.95% 951 0.0000 - 49,767 50,581Jun-15 386 0.0000 (2,768) (2,382) 97,966 - 0.95% 955 0.0000 (2,768) 47,954 50,012Jul-15 386 0.0000 - 386 98,352 - 0.95% 932 0.0000 - 48,886 49,466


Total

W td. Average

5,322 (2,768) 2,554

99,273

11,325 (2,768)

49,204 47,852



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

G enera l O ther(2016 & 2017, System Basis $000)

DeprP lant Total Annual



FactorReserve


Investm entDec-15Jan-16 714 0.0000 714

100,814101,528 - 0.95% 959 0.0000

53,60254,562 46,966

Feb-16 487 0.0000 - 487 102,015 - 0.95% 966 0.0000 - 55,528 46,487Mar-16 487 0.0000 - 487 102,502 - 0.95% 971 0.0000 - 56,499 46,003Apr-16 487 0.0000 - 487 102,989 - 0.95% 975 0.0000 - 57,474 45,515M ay-16 567 0.0000 - 567 103,556 - 0.95% 980 0.0000 - 58,455 45,101Jun-16 567 0.0000 (3,410) (2,843) 100,712 - 0.95% 986 0.0000 (3,410) 56,030 44,682Jul-16 567 0.0000 - 567 101,279 - 0.95% 958 0.0000 - 56,989 44,290


Total

W td. Average

Mo-Yr

7,488

G rossAdditions

PlantRetirem ent

Factor

(3,410)

PlantRetirem ents

4,078

NetAdditions

102,346

DeprPlant

BalanceTotal Annual

RC RA Rate

11,669

Accrual

ReserveRetirem ent

Factor

(3,410)

ReserveRetirem ents

57,576

Reserve

42,803

NetInvestm ent

Dec-16Jan-17 1,048 0.0000 1,048

104,892105,940 - 0.95% 998 0.0000

61,86162,859 43,081

Feb-17 451 0.0000 - 451 106,391 - 0.95% 1,008 0.0000 - 63,868 42,523Mar-17 451 0.0000 - 451 106,842 - 0.95% 1,013 0.0000 - 64,880 41,962Apr-17 451 0.0000 - 451 107,293 - 0.95% 1,017 0.0000 - 65,897 41,396M ay-17 525 0.0000 - 525 107,817 - 0.95% 1,021 0.0000 - 66,918 40,899Jun-17 525 0.0000 (9,847) (9,323) 98,495 - 0.95% 1,026 0.0000 (9,847) 58,097 40,398Jul-17 525 0.0000 - 525 99,019 - 0.95% 937 0.0000 - 59,034 39,985


Total

W td. Average

7,320 (9,847) (2,527)

103,057

11,781 (9,847)

62,499 38,765



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

C ata lina C om m on(2013-2015, System Basis $000)



ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

642642 0.16%

= F x H / 12

1 0.0000

= F x J / 12 = L + I + K

273274

= F - L

369368



Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

642

DeprPlant

BalanceTotal

RCRAAnnual

Rate

13

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

279

Reserve

363

NetInvestm ent

Dec-13Jan-14 0.0000

642642 0.16% 1 0.0000

286287 355



Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

642

DeprPlant

BalanceTotal

RCRAAnnual

Rate

13

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

292

Reserve

335

NetInvestm ent

Dec-14Jan-15 0.0000

642642 0.21% 1 0.0000

298299 342



Total

W td. Average

- - -

642

16 -

306 321


326325323322320319318316315314312311

305

tm ent

309308307305304303301300299297296294

290


C ata lina C om m on(2016 & 2017, System Basis $000)

Plant DeprG ross Retirem ent Plant Net Plant

Additions Factor Retirem ents Additions Balance642 642 642 642 642 642 642 642 642 642 642 642 642

642

Plant DeprG ross Retirem ent Plant Net Plant

A dditions Factor Retirem ents Additions Balance642

- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642- 0.0000 - - 642

642

R eserveTotal Annual Retirem ent Reserve

RC RA Rate Accrual Factor Retirem ents Reserve315

0.21% 1 0 .0000 - 3160.21% 1 0 .0000 - 3170.21% 1 0 .0000 - 3190.21% 1 0 .0000 - 3200.21% 1 0 .0000 - 3210.21% 1 0 .0000 - 3230.21% 1 0 .0000 - 3240.21% 1 0 .0000 - 3260.21% 1 0 .0000 - 3270.21% 1 0 .0000 - 3280.21% 1 0 .0000 - 3300.21% 1 0 .0000 - 331

16 -

323

R eserveTotal Annual Retirem ent Reserve

RC RA Rate Accrual Factor Retirem ents Reserve331

0.21% 1 0 .0000 - 3320.21% 1 0 .0000 - 3340.21% 1 0 .0000 - 3350.21% 1 0 .0000 - 3370.21% 1 0 .0000 - 3380.21% 1 0 .0000 - 3390.21% 1 0 .0000 - 3410.21% 1 0 .0000 - 3420.21% 1 0 .0000 - 3430.21% 1 0 .0000 - 3450.21% 1 0 .0000 - 3460.21% 1 0 .0000 - 348

16 -

339

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000



C ata lina C om m on - O ther (2013-2015, System Basis $000)




Dec-12 30 30 -Jan-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 30 (0)Feb-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 30 (0)Mar-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 30 (1)Apr-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 31 (1)M ay-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 31 (1)Jun-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 31 (1)Jul-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 31 (2)

Aug-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 32 (2)Sep-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 32 (2)Oct-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 32 (2)Nov-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 32 (3)Dec-13 - 0.0000 - - 30 - 0.83% 0 0.0000 - 32 (3)

Total - - - 3 -

W td. Average 30 31 (1)


Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-13 30 32Jan-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 33 (3)Feb-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 33 (3)Mar-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 33 (4)Apr-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 33 (4)M ay-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 34 (4)Jun-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 34 (4)Jul-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 34 (5)

Aug-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 34 (5)Sep-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 35 (5)O ct-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 35 (5)Nov-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 35 (6)Dec-14 - 0.0000 - - 30 - 0.83% 0 0.0000 - 35 (6)

Total - - - 3 -



Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-14 30 35Jan-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Feb-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Mar-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Apr-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)May-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Jun-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Jul-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)

Aug-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Sep-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Oct-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Nov-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)Dec-15 - 0.0000 - - 30 - 0.00% - 0.0000 - 35 (6)

Total - - - - -




C ata lina C om m on - O ther(2016 & 2017, System Basis $000)



GrossAdditions

Total

W td. Average



PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

G rossAdditions

PlantRetirem ents

NetAdditions

PlantRetirem ent

Factor

0.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.00000.0000

PlantRetirem ents

NetAdditions

DeprPlant

Balance30303030303030303030303030

30

DeprPlant

Balance30303030303030303030303030

TotalRCRA

TotalRCRA

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

AnnualRate

0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%0.00%

Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

ReserveRetirem ents

Reserve Retirem ent

Accrual Factor

- 0 .0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000- 0.0000

ReserveRetirem ents

Reserve35353535353535353535353535

35

Reserve35353535353535353535353535

NetInvestm ent

(6)

NetInvestm ent

Total




Intangibles Plant Summary Total Weighted Average Plant

(Nominal $000)


2012 2013 2014 2015 2016 2017

Radio Frequency 18,723 18,723 18,723 18,723 18,723 18,723Hydro Relicensing 124,775 135,093 151,824 167,234 175,685 183,066Miscellaneous Intangibles 2,371 511 511 511 511 511Cap Soft 5yr 384,332 525,517 664,874 927,983 974,314 957,818Cap Soft 7yr 836,707 867,720 876,541 723,103 515,501 319,920Cap Soft 10yr 74,400 64,481 58,597 53,026 48,313 40,243Cap Soft 15yr 136,255 105,461 66,999 25,736 3,607 920

Total Intangibles 1,577,563 1,717,507 1,838,070 1,916,317 1,736,654 1,521,200



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

Radio Frequency(2013-2015, System Basis $000)



ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

18.72318.723 0.21%

= F x H / 12

39 0.0000

= F x J / 12 = L + I + K

8,2858,324

= F - L

10,43910,400

Feb-13 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 8,363 10,361Mar-13 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 8,402 10,322Apr-13 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 8,441 10,283May-13 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 8,480 10,244Jun-13 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 8,519 10,205Jul-13 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 8,558 10,166


Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

18,723

DeprPlant

BalanceTotal

RCRAAnnual

Rate

468

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

8,519

Reserve

10,205

NetInvestm ent

Dec-13Jan-14 0.0000

18.72318.723 0.21% 39 0.0000

8,7538,792 9,932


Aug-14 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,065 9,659Sep-14 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,104 9,620O ct-14 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,143 9,581Nov-14 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,182 9,542Dec-14 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,221 9,503

Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

18,723

DeprPlant

BalanceTotal

RCRAAnnual

Rate

468

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

8,987

Reserve

9,321

NetInvestm ent

Dec-14Jan-15 0.0000

18.72318.723 0.21% 39 0.0000

9,2219,260 9,464



Total

W td. Average

- - -

18,723

468 -

9,455 8,873



R adio Frequency(2016 & 2017, System Basis $000)


Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-15 18,723 9,689Jan-16 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,728 8,996Feb-16 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,767 8,957Mar-16 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,806 8,918Apr-16 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,845 8,879May-16 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,884 8,840Jun-16 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,923 8,801Jul-16 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 9,962 8,762


Total - - - 468 -

W td. Average 18,723 9,923 8,424


Mo-Yr Additions Factor Retirem ents Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve Investm entDec-16 18,723 10,157Jan-17 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 10,196 8,527Feb-17 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 10,235 8,488Mar-17 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 10,274 8,449Apr-17 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 10,313 8,410M ay-17 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 10,352 8,371Jun-17 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 10,391 8,332Jul-17 - 0.0000 - - 18,723 - 0.21% 39 0.0000 - 10,430 8,293


Tota l - - - 468 -

W td. Average 18,723 10,391 7,976



Hydro Relicensing (2013-2015, System Basis $000)

Plant Depr Reserve

Mo-YrGross


FactorPlant

Retirem entsNet

AdditionsPlant

BalanceTotal

RCRAAnnual


FactorReserve



Dec-12Jan-13 1 0.0000

= C x F / 1 2 = B + D

1

= F + E

124.930124.931 0.24%

= F x H / 12

301 0.0000

= F x J / 12

0

= L + I + K

29,77230,073

= F - L

95,15994,858

Feb-13 519 0.0000 - 519 125,451 - 0.24% 301 0.0000 0 30,374 95,077Mar-13 7,672 0.0000 - 7,672 133,122 - 0.24% 302 0.0000 (40) 30,636 102,487Apr-13 667 0.0000 - 667 133,789 - 0.24% 321 0.0000 (14) 30,943 102,847M ay-13 804 0.0000 - 804 134,594 - 0.24% 322 0.0000 0 31,265 103,329Jun-13 1,348 0.0000 - 1,348 135,941 - 0.24% 324 0.0000 - 31,589 104,352Jul-13 804 0.0000 - 804 136,745 - 0.24% 327 0.0000 - 31,917 104,828

Aug-13 2,190 0.0000 - 2,190 138,935 - 0.24% 329 0.0000 (125) 32,121 106,813Sep-13 844 0.0000 - 844 139,779 - 0.24% 335 0.0000 - 32,456 107,323Oct-13 844 0.0000 - 844 140,623 - 0.24% 337 0.0000 - 32,793 107,830Nov-13 1,714 0.0000 - 1,714 142,336 - 0.24% 339 0.0000 - 33,132 109,205Dec-13 2,475 0.0000 - 2,475 144,811 - 0.24% 343 0.0000 (634) 32,841 111,970

Total

W td. Average

Mo-Yr

19,880

GrossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

19,880

NetAdditions

135,093

DeprPlant

BalanceTotal

RCRAAnnual

Rate

3,881

Accrual

ReserveRetirem ent

Factor

(813)

ReserveRetirem ents

31,550

Reserve

103,543

NetInvestm ent

Dec-13Jan-14 1,714 0.0000 1,714

144,811146,524 0.24% 349 0.0000

32,84133,189 113,335

Feb-14 781 0.0000 - 781 147,305 - 0.24% 353 0.0000 - 33,542 113,763Mar-14 781 0.0000 - 781 148,086 - 0.24% 355 0.0000 - 33,897 114,188Apr-14 781 0.0000 - 781 148,866 - 0.24% 357 0.0000 - 34,254 114,612May-14 1,209 0.0000 - 1,209 150,076 - 0.24% 359 0.0000 - 34,613 115,463Jun-14 1,209 0.0000 - 1,209 151,285 - 0.24% 362 0.0000 - 34,974 116,311Jul-14 1,209 0.0000 - 1,209 152,495 - 0.24% 364 0.0000 - 35,339 117,156

Aug-14 1,270 0.0000 - 1,270 153,765 - 0.24% 367 0.0000 - 35,706 118,059Sep-14 1,270 0.0000 - 1,270 155,035 - 0.24% 370 0.0000 - 36,077 118,958O ct-14 1,270 0.0000 - 1,270 156,305 - 0.24% 373 0.0000 - 36,450 119,855Nov-14 2,579 0.0000 - 2,579 158,884 - 0.24% 377 0.0000 - 36,827 122,058Dec-14 2,828 0.0000 - 2,828 161,712 - 0.24% 383 0.0000 (17) 37,192 124,520

Total

W td. Average

Mo-Yr

16,901

GrossAdditions

PlantRetirem ent

FactorPlant

Retirem ents

16,901

NetAdditions

151,824

DeprPlant

BalanceTotal

RCRAAnnual

Rate

4,369

Accrual

ReserveRetirem ent

Factor

(17)

ReserveRetirem ents

34,990

Reserve

112,168

NetInvestm ent

Dec-14Jan-15 2,579 0.0000 2,579

161,712164,291 0.21% 339 0.0000

37,19237,531 126,760

Feb-15 444 0.0000 - 444 164,735 - 0.21% 344 0.0000 - 37,876 126,860Mar-15 444 0.0000 - 444 165,180 - 0.21% 345 0.0000 - 38,221 126,958Apr-15 444 0.0000 - 444 165,624 - 0.21% 346 0.0000 - 38,567 127,056May-15 688 0.0000 - 688 166,312 - 0.21% 347 0.0000 - 38,915 127,397Jun-15 688 0.0000 - 688 167,000 - 0.21% 349 0.0000 - 39,263 127,737Jul-15 688 0.0000 - 688 167,688 - 0.21% 350 0.0000 - 39,614 128,075


Total

W td. Average

11,079 - 11,079

167,234

4,196 -

39,272 122,774



Hydro Relicensing(2016 & 2017, System Basis $000)

PlantG ross Retirem ent Plant Net

Mo-Yr Additions Factor Retirem ents AdditionsDec-15Jan-16 1,467 0.0000 - 1,467Feb-16 217 0.0000 - 217Mar-16 217 0.0000 - 217Apr-16 217 0.0000 - 217May-16 336 0.0000 - 336Jun-16 336 0.0000 - 336Jul-16 336 0.0000 - 336

Aug-16 352 0.0000 - 352Sep-16 352 0.0000 - 352Oct-16 352 0.0000 - 352Nov-16 716 0.0000 - 716Dec-16 716 0.0000 - 716

Total 5,613 - 5,613

W td. Average

PlantG ross Retirem ent Plant Net

Mo-Yr Additions Factor Retirem ents AdditionsDec-16Jan-17 716 0.0000 - 716Feb-17 578 0.0000 - 578Mar-17 578 0.0000 - 578Apr-17 578 0.0000 - 578M ay-17 895 0.0000 - 895Jun-17 895 0.0000 - 895Jul-17 895 0.0000 - 895

Aug-17 940 0.0000 - 940Sep-17 940 0.0000 - 940Oct-17 940 0.0000 - 940Nov-17 1,909 0.0000 - 1,909Dec-17 2,083 0.0000 - 2,083

Total 11,950 - 11,950

W td. Average

DeprPlant

Balance172,791174,259174,475174,692174,909175,244175,580175,915176,268176,620176,973177,688178,404

175,685

DeprPlant

Balance178,404179,120179,698180,276180,854181,749182,644183,540184,480185,421186,361188,270190,354

183,066

R eserveTotal

RCRA

TotalRCRA

Annual Retirem ent ReserveRate Accrual Factor Retirem ents Reserve

41,3880 .21% 362 0.0000 - 41,7500 .21% 365 0.0000 - 42,1160 .21% 366 0.0000 - 42,4820 .21% 366 0.0000 - 42,8480 .21% 367 0.0000 - 43,2140 .21% 367 0.0000 - 43,5820 .21% 368 0.0000 - 43,9500 .21% 369 0.0000 - 44,3190 .21% 370 0.0000 - 44,6880 .21% 370 0.0000 - 45,0590 .21% 371 0.0000 - 45,4300 .21% 373 0.0000 - 45,802

4,414

R eserve

43,586

Annual Retirem ent ReserveRate Accrual Factor Retirem ents Reserve

45,8020 .21% 374 0.0000 - 46,1760 .21% 376 0.0000 - 46,5520 .21% 377 0.0000 - 46,9290 .21% 378 0.0000 - 47,3070 .21% 379 0.0000 - 47,6860 .21% 381 0.0000 - 48,0670 .21% 383 0.0000 - 48,4500 .21% 385 0.0000 - 48,8340 .21% 387 0.0000 - 49,2210 .21% 389 0.0000 - 49,6100 .21% 391 0.0000 - 50,0010 .21% 395 0.0000 (6) 50,390

4,593 (6)

48,077

NetInvestm ent

132,508132,360132,211132,061132,030131,998131,965131,949131,932131,914132,259132,602

126,624

NetInvestm ent

132,943133,146133,347133,547134,063134,578135,090135,646136,199136,751138,270139,964

129,464



Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

M iscellaneous Intangibles(2013-2015, System Basis $000)



ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

511511 0.42%

= F x H / 12

2 0.0000

= F x J / 12 = L + I + K

102104

= F - L

409407



Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

511

DeprPlant

BalanceTotal

RCRAAnnual

Rate

26

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

115

Reserve

396

NetInvestm ent

Dec-13Jan-14 0.0000

511511 0.42% 2 0.0000

128130 381



Total

W td. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

Retirem entsNet

Additions

511

DeprPlant

BalanceTotal

RCRAAnnual

Rate

26

Accrual

ReserveRetirem ent

FactorReserve

Retirem ents

140

Reserve

354

NetInvestm ent

Dec-14Jan-15 0.0000

511511 0.42% 2 0.0000

153155 355



Total

W td. Average

- - -

511

26 -

166 330


330328326324321319317315313311309306

305

tm ent

304302300298296294292289287285283281

281


G rossAdditions

G rossAdditions

Plant

M iscellaneous Intangibles(2016 & 2017, System Basis $000)

Depr ReserveRetirem ent Plant Net Plant Total Annual Retirem ent Reserve


RCRA Rate Accrual Factor Retirem ents Reserve179

0.0000 - - 511 - 0.42% 2 0.0000 - 1810.0000 - - 511 - 0.42% 2 0.0000 - 1830.0000 - - 511 - 0.42% 2 0.0000 - 1850.0000 - - 511 - 0.42% 2 0.0000 - 1870.0000 - - 511 - 0.42% 2 0.0000 - 1890.0000 - - 511 - 0.42% 2 0.0000 - 1920.0000 - - 511 - 0.42% 2 0.0000 - 1940.0000 - - 511 - 0.42% 2 0.0000 - 1960.0000 - - 511 - 0.42% 2 0.0000 - 1980.0000 - - 511 - 0.42% 2 0.0000 - 2000.0000 - - 511 - 0.42% 2 0.0000 - 2020.0000 - - 511 - 0.42% 2 0.0000 - 204

- - 26 -

511 192

Plant Depr ReserveRetirem ent Plant Net Plant Total Annual Retirem ent Reserve


RCRA Rate Accrual Factor Retirem ents Reserve204

0.0000 - - 511 - 0 .42% 2 0.0000 - 2060.0000 - - 511 - 0 .42% 2 0.0000 - 2090.0000 - - 511 - 0 .42% 2 0.0000 - 2110.0000 - - 511 - 0 .42% 2 0.0000 - 2130.0000 - - 511 - 0 .42% 2 0.0000 - 2150.0000 - - 511 - 0 .42% 2 0.0000 - 2170.0000 - - 511 - 0 .42% 2 0.0000 - 2190.0000 - - 511 - 0 .42% 2 0.0000 - 2210.0000 - - 511 - 0 .42% 2 0.0000 - 2230.0000 - - 511 - 0 .42% 2 0.0000 - 2260.0000 - - 511 - 0 .42% 2 0.0000 - 2280.0000 - - 511 - 0 .42% 2 0.0000 - 230

26

511 217



WP Book C, p.59

Plant

Cap Soft 5yr(2013-2015, System Basis $000)

Depr ReserveGross Retirement Plant Net Plant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve InvestmentA B C D E F G H j K L M


Dec-12 449,749 139,885 309,863Jan-13 18,119 0.0000 - 18,119 467,868 - 1.67% 7,661 0.0000 - 147,546 320,322Feb-13 2,757 0.0000 - 2,757 470,625 - 1.67% 7,963 0.0000 - 155,509 315,116Mar-13 44,255 0.0000 - 44,255 514,881 - 1.67% 8,009 0.0000 - 163,518 351,363Apr-13 4,664 0.0000 - 4,664 519,545 - 1.67% 8,746 0.0000 - 172,264 347,281May-13 25,096 0.0000 - 25,096 544,641 - 1.67% 8,824 0.0000 - 181,088 363,553Jun-13 2,791 0.0000 (18,665) (15,874) 528,767 - 1.67% 9,242 0.0000 (18,665) 171,666 357,101Jul-13 5,167 0.0000 - 5,167 533,934 - 1.67% 8,978 0.0000 - 180,643 353,291


Total 186,572 (18,665) 167,907 105,684 (18,665)

Wtd. Average 525,517 180,834 344,683

Plant Depr ReserveG ross Retirement Plant Net Plant T otal Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve InvestmentDec-13 617,656 226,905Jan-14 5,354 0.0000 - 5,354 623,009 - 1.67% 10,459 0.0000 - 237,364 385,645Feb-14 14,115 0.0000 - 14,115 637,124 - 1.67% 10,549 0.0000 - 247,913 389,211Mar-14 6,735 0.0000 - 6,735 643,859 - 1.67% 10,784 0.0000 - 258,696 385,163Apr-14 7,021 0.0000 - 7,021 650,880 - 1.67% 10,896 0.0000 - 269,592 381,288May-14 7,022 0.0000 - 7,022 657,902 - 1.67% 11,013 0.0000 - 280,605 377,297Jun-14 26,357 0.0000 (44,419) (18,062) 639,840 - 1.67% 11,130 0.0000 (44,419) 247,316 392,524Jul-14 8,597 0.0000 - 8,597 648,437 - 1.67% 10,829 0.0000 - 258,145 390,292


Total 328,713 (44,419) 284,293 132,586 (44,419)

Wtd. Average 664,874 267,938 380,655

Plant Depr ReserveG ross Retirement Plant Net Plant Total Annual Retirem ent Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirem ents Reserve InvestmentDec-14 901,949 315,071Jan-15 8,924 0.0000 - 8,924 910,873 - 1.67% 15,252 0.0000 - 330,323 580,550Feb-15 14,613 0.0000 - 14,613 925,486 - 1.67% 15,400 0.0000 - 345,723 579,763Mar-15 7,464 0.0000 - 7,464 932,950 - 1.67% 15,644 0.0000 - 361,367 571,584Apr-15 7,774 0.0000 - 7,774 940,724 - 1.67% 15,768 0.0000 - 377,135 563,589May-15 7,772 0.0000 - 7,772 948,496 - 1.67% 15,898 0.0000 - 393,033 555,463Jun-15 9,261 0.0000 (49,385) (40,124) 908,372 - 1.67% 16,027 0.0000 (49,385) 359,675 548,697Jul-15 2,213 0.0000 - 2,213 910,585 - 1.67% 15,359 0.0000 - 375,034 535,552

Aug-15 2,213 0.0000 - 2,213 912,799 - 1.67% 15,395 0.0000 - 390,429 522,370Sep-15 13,459 0.0000 - 13,459 926,258 - 1.67% 15,432 0.0000 - 405,861 520,396Oct-15 3,874 0.0000 - 3,874 930,131 - 1.67% 15,657 0.0000 - 421,518 508,613Nov-15 3,874 0.0000 - 3,874 934,005 - 1.67% 15,721 0.0000 - 437,239 496,766Dec-15 74,275 0.0000 - 74,275 1,008,280 - 1.67% 15,786 0.0000 - 453,025 555,255

Total 155,716 (49,385) 106,331 187,339 (49,385)

Wtd. Average 927,983 381,782 521,747



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

Cap Soft 5yr(2016 & 2017, System Basis $000)



ReserveRetirem ent

FactorReserve


InvestmentDec-15Jan-16 18,261 0.0000 18,261

1,008,2801,026,541 1.67% 17,024 0.0000

453,025470,049 556,493

Feb-16 14,339 0.0000 - 14,339 1,040,881 - 1.67% 17,328 0.0000 - 487,377 553,504Mar-16 10,688 0.0000 - 10,688 1,051,568 - 1.67% 17,567 0.0000 - 504,944 546,625Apr-16 5,947 0.0000 - 5,947 1,057,515 - 1.67% 17,745 0.0000 - 522,689 534,826May-16 5,943 0.0000 - 5,943 1,063,459 - 1.67% 17,844 0.0000 - 540,533 522,925Jun-16 21,919 0.0000 (193,741) (171,823) 891,636 - 1.67% 17,943 0.0000 (193,741) 364,735 526,901Jul-16 5,342 0.0000 - 5,342 896,978 - 1.67% 15,080 0.0000 - 379,815 517,163


Total

Wtd. Average

Mo-Yr

175,326

GrossAdditions

PlantRetirement

Factor

(193,741)

PlantRetirements

(18,416)

NetAdditions

974,314

DeprPlant

BalanceTotal

RCRAAnnual

Rate

197,645

Accrual

ReserveRetirem ent

Factor

(193,741)

ReserveRetirements

449,756

Reserve

501,423

NetInvestment

Dec-16Jan-17 3,811 0.0000 3,811

989,865993,676 1.67% 16,717 0.0000

456,928473,645 520,031

Feb-17 10,047 0.0000 - 10,047 1,003,723 - 1.67% 16,780 0.0000 - 490,425 513,298Mar-17 8,572 0.0000 - 8,572 1,012,294 - 1.67% 16,948 0.0000 - 507,373 504,921Apr-17 7,322 0.0000 - 7,322 1,019,617 - 1.67% 17,091 0.0000 - 524,463 495,153May-17 7,323 0.0000 - 7,323 1,026,940 - 1.67% 17,213 0.0000 - 541,676 485,264Jun-17 3,100 0.0000 (143,538) (140,438) 886,502 - 1.67% 17,335 0.0000 (143,538) 415,473 471,029Jul-17 3,168 0.0000 - 3,168 889,670 - 1.67% 14,994 0.0000 - 430,467 459,203

Aug-17 3,168 0.0000 - 3,168 892,838 - 1.67% 15,047 0.0000 - 445,514 447,324Sep-17 17,069 0.0000 - 17,069 909,907 - 1.67% 15,100 0.0000 - 460,614 449,294Oct-17 5,589 0.0000 - 5,589 915,496 - 1.67% 15,384 0.0000 - 475,998 439,499Nov-17 5,589 0.0000 - 5,589 921,086 - 1.67% 15,477 0.0000 - 491,475 429,611Dec-17 133,178 0.0000 - 133,178 1,054,264 - 1.67% 15,570 0.0000 - 507,046 547,219

Total

Wtd. Average

207,937 (143,538) 64,400

957,818

193,655 (143,538)

478,259 457,353



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions




ReserveRetirement

FactorReserve



Dec-12Jan-13 524 0.0000

= C x F / 12 = B + D

524

= F + E

861,861862,384 1.19%

= F x H / 12

10,404 0.0000

= F x J / 12 = L + + K

359,330369,733

= F - L

502,531492,651

Feb-13 482 0.0000 - 482 862,867 - 1.19% 10,410 0.0000 - 380,143 482,724Mar-13 482 0.0000 - 482 863,349 - 1.19% 10,416 0.0000 - 390,559 472,790Apr-13 482 0.0000 - 482 863,831 - 1.19% 10,421 0.0000 - 400,980 462,851May-13 482 0.0000 - 482 864,314 - 1.19% 10,427 0.0000 - 411,407 452,907Jun-13 6,217 0.0000 - 6,217 870,531 - 1.19% 10,433 0.0000 - 421,840 448,691Jul-13 - 0.0000 - - 870,531 - 1.19% 10,507 0.0000 - 432,347 438,184

Aug-13 1,455 0.0000 - 1,455 871,986 - 1.19% 10,507 0.0000 - 442,854 429,133Sep-13 - 0.0000 - - 871,986 - 1.19% 10,524 0.0000 - 453,378 418,608Oct-13 - 0.0000 - - 871,986 - 1.19% 10,524 0.0000 - 463,902 408,084Nov-13 - 0.0000 - - 871,986 - 1.19% 10,524 0.0000 - 474,426 397,560Dec-13 (60) 0.0000 - (60) 871,926 - 1.19% 10,524 0.0000 - 484,950 386,975

Total

Wtd. Average

Mo-Yr

10,065

GrossAdditions

PlantRetirement

FactorPlant

Retirements

10,065

NetAdditions

867,720

DeprPlant

BalanceTotal

RCRAAnnual

Rate

125,621

Accrual

ReserveRetirement

FactorReserve

Retirements

421,976

Reserve

445,745

NetInvestment

Dec-13Jan-14 7,437 0.0000 7,437

871,926879,363 1.19% 10,523 0.0000

484,950495,474 383,889

Feb-14 - 0.0000 - - 879,363 - 1.19% 10,612 0.0000 - 506,086 373,277Mar-14 - 0.0000 - - 879,363 - 1.19% 10,612 0.0000 - 516,698 362,665Apr-14 8,195 0.0000 - 8,195 887,558 - 1.19% 10,612 0.0000 - 527,310 360,248May-14 - 0.0000 - - 887,558 - 1.19% 10,710 0.0000 - 538,019 349,539Jun-14 - 0.0000 (15,354) (15,354) 872,204 - 1.19% 10,710 0.0000 (15,354) 533,375 338,829Jul-14 - 0.0000 - - 872,204 - 1.19% 10,527 0.0000 - 543,902 328,302

Aug-14 - 0.0000 - - 872,204 - 1.19% 10,527 0.0000 - 554,428 317,776Sep-14 - 0.0000 - - 872,204 - 1.19% 10,527 0.0000 - 564,955 307,249Oct-14 - 0.0000 - - 872,204 - 1.19% 10,527 0.0000 - 575,482 296,722Nov-14 - 0.0000 - - 872,204 - 1.19% 10,527 0.0000 - 586,009 286,195Dec-14 - 0.0000 - - 872,204 - 1.19% 10,527 0.0000 - 596,536 275,668

Total

Wtd. Average

Mo-Yr

15,632

GrossAdditions

PlantRetirement

Factor

(15,354)

PlantRetirements

278

NetAdditions

876,541

DeprPlant

BalanceTotal

RCRAAnnual

Rate

126,939

Accrual

ReserveRetirement

Factor

(15,354)

ReserveRetirements

540,207

Reserve

320,210

NetInvestment

Dec-14Jan-15 230 0.0000 230

872,204872,434 1.19% 10,847 0.0000

596,536607,382 265,051

Feb-15 230 0.0000 - 230 872,663 - 1.19% 10,850 0.0000 - 618,232 254,431Mar-15 230 0.0000 - 230 872,893 - 1.19% 10,852 0.0000 - 629,085 243,808Apr-15 356 0.0000 - 356 873,248 - 1.19% 10,855 0.0000 - 639,940 233,309May-15 356 0.0000 - 356 873,604 - 1.19% 10,859 0.0000 - 650,799 222,805Jun-15 356 0.0000 (278,909) (278,553) 595,051 - 1.19% 10,864 0.0000 (278,909) 382,754 212,297Jul-15 374 0.0000 - 374 595,425 - 1.19% 7,547 0.0000 - 390,302 205,123

Aug-15 374 0.0000 - 374 595,798 - 1.19% 7,552 0.0000 - 397,854 197,945Sep-15 374 0.0000 - 374 596,172 - 1.19% 7,556 0.0000 - 405,410 190,762Oct-15 758 0.0000 - 758 596,930 - 1.19% 7,561 0.0000 - 412,971 183,960Nov-15 758 0.0000 - 758 597,689 - 1.19% 7,570 0.0000 - 420,541 177,148Dec-15 758 0.0000 - 758 598,447 - 1.19% 7,579 0.0000 - 428,119 170,328

Total

Wtd. Average

5,152 (278,909) (273,757)

723,103

110,492 (278,909)

505,633 205,984



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions




ReserveRetirement

FactorReserve



598,447598,681 1.19% 7,588 0.0000

428,119435,707 162,973



Total

Wtd. Average

Mo-Yr

5,241

GrossAdditions

PlantRetirement

Factor

(156,840)

PlantRetirements

(151,599)

NetAdditions

515,501

DeprPlant

BalanceTotal

RCRAAnnual

Rate

80,108

Accrual

ReserveRetirement

Factor

(156,840)

ReserveRetirements

385,965

Reserve

122,439

NetInvestment

Dec-16Jan-17 75 0.0000 75

446,848446,924 1.19% 5,783 0.0000

351,388357,171 89,753



Total

Wtd. Average

1,691 (235,526) (233,835)

319,920

52,657 (235,526)

254,328 61,614



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions




ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 1 2 = B + D = F + E

71.43471.434 0.83%

= F x H / 12

595 0.0000

= F x J / 12 = L + I + K

32,42933,025

= F - L

39,00538,410



al

. Average

Mo-YrGross

Additions

PlantRetirement

Factor

(12,837)

PlantRetirements

(12,837)

NetAdditions

64,481

DeprPlant

BalanceT otal

RCRAAnnual

Rate

6,502

Accrual

ReserveRetirem ent

Factor

(12,837)

ReserveRetirements

28,887

Reserve

35,594

NetInvestment

Dec-13Jan-14 0.0000

58.59758.597 0.83% 488 0.0000

26,09426,582 32,015



al

. Average

Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions

58,597

DeprPlant

BalanceT otal

RCRAAnnual

Rate

5,860

Accrual

ReserveRetirement

FactorReserve

Retirements

29,024

Reserve

28,219

NetInvestment

Dec-14Jan-15 0.0000

58.59758.597 0.83% 646 0.0000

31,95332,600 25,998



al

. Average

- (10,284) (10,284)

53,026

7,239 (10,284)

30,131 21,785



Mo-YrGross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions



B a lance RCRA Rate Accrual

ReserveRetirem ent

FactorReserve


InvestmentDec-15Jan-16 0.0000

48.31348.313 0.83% 560 0.0000

28,90829,469 18,844



al

. Average

Mo-YrGross

Additions

PlantRetirem ent

FactorPlant

RetirementsNet

Additions

48,313

DeprPlant

BalanceT otal

RCRAAnnual

Rate

6,725

Accrual

ReserveRetirement

FactorReserve

Retirements

32,271

Reserve

15,233

NetInvestment

Dec-16Jan-17 0.0000

48.31348.313 0.83% 560 0.0000

35,63336,194 12,119



al

. Average

- (14,899) (14,899)

40,243

5,980 (14,899)

30,740 8,975



Mo-YrG ross

Additions

PlantRetirement

FactorPlant

RetirementsNet

Additions




ReserveRetirem ent

FactorReserve



Dec-12Jan-13 0.0000

= C x F / 12 = B + D = F + E

124.571124.571 0.56%

= F x H / 12

692 0.0000

= F x J / 12 = L + I + K

109,426110,118

= F - L

15,14514,453



Total

W td. Average

Mo-YrG ross

Additions

PlantRetirem ent

Factor

(35,280)

PlantRetirements

(35,280)

NetAdditions

105,461

DeprPlant

BalanceTotalRCRA

AnnualRate

7,126

Accrual

ReserveRetirement

Factor

(35,280)

ReserveRetirem ents

94,174

Reserve

11,287

NetInvestment

Dec-13Jan-14 0.0000

89.29189.291 0.56% 496 0.0000

81,27381,769 7,522



Total

W td. Average

Mo-YrG ross

Additions

PlantRetirement

Factor

(41,155)

PlantRetirements

(41,155)

NetAdditions

66,999

DeprPlant

BalanceT otal RCRA

AnnualRate

4,579

Accrual

ReserveRetirement

Factor

(41,155)

ReserveRetirements

61,613

Reserve

5,052

NetInvestment

Dec-14Jan-15 0.0000

48.13648.136 0.56% 270 0.0000

44,69744,967 3,170



Total

W td. Average

- (41,354) (41,354)

25,736

1,856 (41,354)

23,570 2,023



Plant


Depr ReserveG ross Retirem ent Plant Net Plant Total Annual Retirement Reserve Net

Mo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements Reserve InvestmentDec-15 6,783 5,200Jan-16 - 0.0000 - - 6,783 - 0.56% 40 0.0000 - 5,239 1,543Feb-16 - 0.0000 - - 6,783 - 0.56% 40 0.0000 - 5,279 1,504Mar-16 - 0.0000 - - 6,783 - 0.56% 40 0.0000 - 5,319 1,464Apr-16 - 0.0000 - - 6,783 - 0.56% 40 0.0000 - 5,359 1,424May-16 - 0.0000 - - 6,783 - 0.56% 40 0.0000 - 5,399 1,384Jun-16 - 0.0000 (5,863) (5,863) 920 - 0.56% 40 0.0000 (5,863) (424) 1,344Jul-16 - 0.0000 - - 920 - 0.56% 7 0.0000 - (417) 1,337

Aug-16 - 0.0000 - - 920 - 0.56% 7 0.0000 - (410) 1,330Sep-16 - 0.0000 - - 920 - 0.56% 7 0.0000 - (403) 1,323Oct-16 - 0.0000 - - 920 - 0.56% 7 0.0000 - (395) 1,315Nov-16 - 0.0000 - - 920 - 0.56% 7 0.0000 - (388) 1,308Dec-16 - 0.0000 - - 920 - 0.56% 7 0.0000 - (381) 1,301

Total - (5,863) (5,863) 282 (5,863)

W td. Average

Plant

3,607

Depr Reserve

2,214 1,327

G ross Retirem ent Plant Net Plant T otal Annual Retirement Reserve NetMo-Yr Additions Factor Retirements Additions Balance RCRA Rate Accrual Factor Retirements Reserve Investment

Dec-16 920 (381)Jan-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (374) 1,294Feb-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (366) 1,286Mar-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (359) 1,279Apr-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (352) 1,272May-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (345) 1,265Jun-17 - 0.0000 (0) (0) 920 - 0.56% 7 0.0000 (0) (337) 1,257Jul-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (330) 1,250

Aug-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (323) 1,243Sep-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (316) 1,236Oct-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (308) 1,228Nov-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (301) 1,221Dec-17 - 0.0000 - - 920 - 0.56% 7 0.0000 - (294) 1,214

Total - (0) (0) 87 (0)

W td. Average 920 (337) 1,203




Chapter I: Plant Witness: Kevin Shimmel

Recorded 2012 Plant



Table I-1Summary o f Electric Plant

Weighted Average Balances(Nominal $000)

Line Recorded EstimatedNo. Class of Plant 2012 2013 2014 2015 2016 2017

1

PLANT

Generation Nuclear

SONGS - Used & Useful 2,387,519 2,433,221 2,483,240 2,597,501 2,599,080 2,596,6702 SONGS - Retired 2,427,632 2,498,046 2,593,059 2,596,033 2,600,738 2,603,2133 SGRP 591,204 584,172 584,172 584,172 584,172 584,1724 Palo Verde 1,776,959 1,836,878 1,868,658 1,888,679 1,908,022 1,926,4735 Palo Verde DBD & DD 26,547 26,547 26,547 26,547 26,547 26,5476 Other Production 649,135 780,042 882,541 893,503 908,953 913,3227 Coal 901,777 912,616 757,195 618,530 616,447 614,7058 Mountainview 698,792 704,549 724,653 727,201 728,230 729,0009 Hydro 998,218 1,065,049 1,156,459 1,230,402 1,301,069 1,362,77510 Total Generation 10,457,784 10,841,121 11,076,525 11,162,567 11,273,257 11,356,877

11Transmission

Land 260,233 291,296 321,808 354,242 371,592 371,59012 Substations 4,009,305 4,735,795 5,342,504 5,675,848 5,949,260 6,273,37213 Lines 2,247,155 3,020,931 4,183,307 5,159,765 5,663,859 5,925,55714 Total Transmission 6,516,694 8,048,022 9,847,618 11,189,855 11,984,710 12,570,519

15Distribution

Land 106,013 106,956 113,529 118,556 126,386 132,82616 Dist Substations 2,096,304 2,327,401 2,542,759 2,734,525 2,948,698 3,122,41517 Dist Lines 14,005,838 14,820,725 15,960,983 17,308,343 18,871,397 20,492,85918 Total Distribution 16,208,155 17,255,082 18,617,271 20,161,424 21,946,482 23,748,100

19 General 2,161,809 2,452,023 2,723,906 2,881,327 3,145,601 3,270,538

20 TOTAL PLANT 35,344,442 38,596,248 42,265,320 45,395,174 48,350,050 50,946,034

21

INTANGIBLE

Radio Frequency 18,723 18,723 18,723 18,723 18,723 18,72322 Hydro Relicensing 124,775 135,093 151,824 167,234 175,685 183,06623 Miscellaneous Intangibles 2,371 511 511 511 511 51124 Capitalized Software 1,431,694 1,563,179 1,667,011 1,729,848 1,541,734 1,318,900





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Witnesses: K. Shimmel and P. Hunt


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Southern California Edison Co. An Original December 31, 2012ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106)

1. Report below the original cost o f e lectric plant in service according to the prescribed accounts.2. In add ition to Account 101, Electric Plant in Service (Classified), th is page and the next include Account 102,

Electric Plant Purchased or Sold; Account 103, Experimental Electric Plant Unclassified; and Account 106, Completed Construction Not Classified-Electric.

3. Include in column(c) or (d), as appropriate, corrections o f additions and re tirem ents fo r the current o r preceding year.4. Enclose in parentheses cred it adjustm ents o f p lan t accounts to indicate the negative effect o f such accounts.5. Classify Account 106 according to prescribed accounts, on an est i mated basis if necessary, and include the entries in column(c).

Also to be included in column(c) are entries fo r reversals o f ten ta tive d is tribu tions o f p rio r year reported in colum n(b). Likewise,if the respondent has a s ignificant am ount o f p lan t retirem ents wh ich have no t been classified to prim ary accounts at the end o f the year, include in column (d) a ten ta tive d is tribu tion o f such retirem ents, on an estim ated basis, w ith appropria te contra en try to the account fo r accumulated depreciation provision. Include also in colum n(d) reversals o f ten ta tive d is tribu tions o f prior year o f unclassified retirem ents. Attach supplem ental sta tem ent show ing the account d is tribu tions o f these ten ta tive classifications in columns(c) and (d), including the reversals

LineNo.

Account(a)

Balance a t Beginning o f Year

(b)Additions

(c)1 1. INTANGIBLE PLANT2 (301) Organization $2,847,9313 (302) Franchises and Consents 125,225,534 164,4194 (303) M iscellaneous Intangible Plant 1,429,390,851 221,856,0015 TOTAL Intangible Plant (Enter Total o f lines 2, 3, and4) $1,557,464,316 $222,020,4206 2. PRODUCTION PLANT7 A. Steam Production Plant8 (310) Land and Land Rights 1,464,6909 (311) Structures and Im provem ents 55,326,830 2,977,349

10 (312) Boiler Plant Equipment 639,511,600 1,261,23111 (313) Engines and Engine-Driven Generators 0 012 (314) Turbogenerator Units 117,385,350 2,204,81913 (315) Accessory Electric Equipm ent 52,287,968 188,52314 (316) Misc. Power Plant Equipm ent 31,507,929 615,41415 (317) Asset Retirem ent Costs fo r Steam Production 226,851 016 TOTAL Steam Production Plant (Enter Total o f lines 8 th ru 15) $897,711,218 $7,247,33617 B. Nuclear Production Plant18 (320) Land and Land Rights 2,845,98119 (321) Structures and Im provem ents 1,761,701,797 14,397,61320 (322) Reactor Plant Equipm ent 2,960,250,208 144,791,50821 (323) Turbogenerator Units 831,645,079 50,840,66022 (324) Accessory Electric Equipment 913,867,740 11,558,28623 (325) Misc. Power Plant Equipm ent 390,738,056 14,406,70024 (326) Asset Retirem ent Costs fo r Nuclear Production 0 025 TOTAL Nuclear Production Plant (Enter Total o f lines 18 th ru 24 ) $6,861,048,861 $235,994,76726 C. Hydraulic Production Plant27 (330) Land and Land Rights 5,078,09828 (331) Structures and Im provem ents 150,447,854 8,224,88029 (332) Reservoirs, Dams, and W aterways 476,609,189 37,196,46330 (333) W ate r Wheels, Turbines, and Generators 143,118,336 6,355,14631 (334) Accessory Electric Equipm ent 151,726,981 27,547,41432 (335) Misc. Power Plant Equipm ent 12,433,413 42,06733 (336) Roads, Railroads, and Bridges 10,451,256 1,513,03434 (337) Asset Retirem ent Costs fo r Hydraulic Production 7,660,122 208,83435 TOTAL Hydraulic Production Plant (Enter Total o f lines 27 th ru 34) $957,525,249 81,087,83836 D. O ther Production Plant37 (340) Land and Land Rights 3,751,46538 (341) Structures and Im provem ents 66,526,523 4,390,18139 (342) Fuel Holders, Products, and Accessories 10,660,165 040 (343) Prime Movers 949,408,674 46,838,08941 (344) Generators 85,176,144 1,299,57142 (345) Accessory Electric Equipm ent 159,144,708 1,488,931

FERC FORM NO. 1 (ED. 12-94) Page 204



Southern California Edison Co. An Original December 31, 2012ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)

o f the p r io r years ten ta tive account d is tribu tions o f these am ounts. Careful observance o f the above instructions and the texts of Account 101 and 106 w ill avoid serious omissions o f the reported am ount o f respondent's p lan t actually in service at end o f year.

6. Show in co lum n(f) reclassifications or transfers w ith in u t ility plant accounts. Include also in co lum n(f) the add itions or reductions o f prim ary account classifications arising from d is tribu tion o f am ounts in itia lly recorded in Account 102. In showing the clearance o f Account 102, include in column(e) the am ounts w ith respect to accum ulated provision fo r depreciation, acquisition adjustments, etc., and show in colum n(f) on ly the o ffse t to the debits or credits d is tribu ted in co lum n(f) to prim ary account classifications.

7. For Account 399, state the nature and use o f p lan t included in th is account and if substantial in am ount subm it a supplem entary s ta tem ent showing subaccount classification o f such p lant conform ing to the requirem ents o f these pages.

8. For each am ount com prising the reported balance and changes in Account 102, state the property purchased or sold, name o f vendor o r purchaser, and date o f transaction. If proposed journal entries have been filed w ith the Commission as required by the U n iform System o f Accounts, give also date o f such filing.

Retirements(d)

Adjustments(e)

Transfers(f)

Balance at End o f Year

(g)

LineNo.

1$2,847,931 (301) 2

$125,389,953 (302) 340,934,878 (49,593,000) (3,497) $1,560,715,477 (303) 4

$40,934,878 ($49,593,000) ($3,497) $1,688,953,361 567

0 $1,464,690 (310) 834,760 $58,269,419 (311) 9

8,111,995 $632,660,836 (312) 10$0 (313) 11

842,499 $118,747,670 (314) 12118,082 $52,358,409 (315) 13123,360 $31,999,983 (316) 14

$226,851 -317 15$9,230,696 $0 $0 $895,727,858 16

173,304 $2,849,285 (320) 18

5,565,776 2,222,452 $1,772,756,086 (321) 19103,550,360 (653,761) $3,000,837,595 (322) 20

3,583,383 (537,757) $878,364,599 (323) 211,635,050 (1,057,269) $922,733,707 (324) 221,142,450 29,832 $404,032,138 (325) 23

$0 -326 24$115,477,019 $0 $6,801 $6,981,573,410 25

26268 $5,077,830 (330) 27

1,053,622 $157,619,112 (331) 28782,986 $513,022,666 (332) 29149,757 $149,323,725 (333) 30338,887 $178,935,508 (334) 31

86,088 $12,389,392 (335) 3217,627 $11,946,663 (336) 33

$7,868,956 -337 34$2,429,235 $0 $0 $1,036,183,853 35

36$3,751,465 (340) 37

$70,916,704 (341) 38$10,660,165 (342) 39

$996,246,763 (343) 40$86,475,715 (344) 41

0 $160,633,639 (345) 42

FERC FORM NO. 1 (ED. 12-94) Page 205



Southern California Edison Co. An Original December 31, 2012

ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106)

LineNo.

Account

(a)

Balance at Beginning o f Year

(b)Additions

(c)43 (346) Misc. Power Plant Equipm ent $5,109,877 2,149,76844 (347) Asset Retirem ent Costs fo r O ther Production $045 TOTAL O ther Production Plant (Enter Total o f lines 37 th ru 44) $1,279,777,556 $56,166,54046 TOTAL Production Plant (Enter Total o f lines 16, 25, 35, and 45 ) $9,996,062,884 $380,496,48147 3. TRANSMISSION PLANT48 (350) Land and Land Rights 238,723,490 29,768,10649 (352) Structures and Im provem ents 334506130 4397152050 (353) Station Equipm ent 3421750786 66624029551 (354) Towers and Fixtures 601728049 11598592452 (355) Poles and Fixtures 545742642 5770447553 (356) Overhead Conductors and Devices 617979720 6258859454 (357) Underground Conduit 46153375 2,363,65855 (358) Underground Conductors and Devices 183442134 25,799,70056 (359) Roads and Trails 113892832 15,703,69357 (359.1) Asset Retirem ent Costs fo r Transmission Plant 5467677 330737358 TOTAL Transmission Plant (Enter Total o f lines 48 th ru 57) $6,109,386,835 $1,023,433,33859 4. DISTRIBUTION PLANT60 (360) Land and Land Rights 105,855,063 1,004,60361 (361) Structures and Im provem ents 431350909 7,080,79662 (362) Station Equipm ent 1609973202 168,928,59663 (363) Storage Battery Equipm ent 0 064 (364) Poles, Towers, and Fixtures 1575556411 87,331,50765 (365) Overhead Conductors and Devices 1135495046 69,087,52566 (366) Underground Conduit 1320538266 71,670,61167 (367) Underground Conductors and Devices 4118132933 322,596,22468 (368) Line Transformers 2864157986 198,722,96969 (369) Services 1131303151 42,688,15370 (370) M eters 902706097 200,407,08671 (371) Installa tions on Customer Premises 0 072 (372) Leased Property on Customer Premises 0 073 (373) Street Lighting and Signal Systems 732030303 29,164,81574 (374) Asset Retirem ent Costs fo r D istribu tion Plant 11099749 5,808,490.0075 TOTAL D istribution Plant (Enter Total o f lines 60 th ru 74) $15,938,199,116 $1,204,491,37576 5. GENERAL PLANT77 (389) Land and Land Rights 27,533,728 1,486,64578 (390) Structures and Im provem ents 746617327 119,439,87379 (391) Office Furn iture and Equipm ent 661028469 201,085,51580 (392) Transportation Equipm ent 13035006 3,293,79581 (393) Stores Equipm ent 10068980 254,48582 (394) Tools, Shop and Garage Equipm ent 62877471 23,692,46683 (395) Laboratory Equipm ent 71565399 7,196,08584 (396) Power Operated Equipm ent 678519 085 (397) Com m unication Equipm ent 512444613 111,051,99686 (398) M iscellaneous Equipm ent 16257481 1,088,61487 SUBTOTAL (Enter Total o f lines 77 th ru 86) $2,122,106,993 $468,589,47488 (399) O ther Tangible Property 0 089 (399.1) Asset Retirem ent Costs fo r General Plant 991629 24529390 TOTAL General Plant (Enter Total o f lines 88 and 89) $2,123,098,622 $468,834,76791 TOTAL (Accounts 101 and 106) $35,724,211,773 $3,299,276,38192 (102) Electric Plant Purchased (See Instr. 8) 0 093 (Less) (102) Electric Plant Sold (See Instr. 8) 0 094 (103) Experimental Plant Unclassified 0 095 TOTAL Electric Plant in Service $35,724,211,773 $3,299,276,381

FERC FORM NO.1 (ED. 12-94) PAGE 206



Southern California Edison Co. An Original December 31, 2012

ELECTRIC PLANT IN SERVICE (Accounts 101, 102, 103, and 106) (Continued)

Retirements(d)

Adjustments(e)

Transfers(f)

Balance at End o f Year

(g)

LineNo.

$7,259,645 (346) 43$0 -347 44

$0 $0 $0 $1,335,944,096 45$127,136,950 $0 $6,801 $10,249,429,217 46

- - 47391 (44,055) $268,447,150 (350) 48

222,572 $378,255,078 (352) 4973,544,922 7,345,902 $4,021,792,061 (353) 50

125,956 54,615,649 $772,203,666 (354) 514,911,360 5,156,498 $603,692,255 (355) 521,291,319 26,743,717 $706,020,712 (356) 53

0 0 $48,517,033 (357) 541,074,467 0 $208,167,367 (358) 55

27,287 (86,530,655) $43,038,583 (359) 560 0 $8,775,050 (359.1) 57

$81,198,274 $0 $7,287,056 $7,058,908,955 5859

2,667 (926,178) 44,055 $105,974,876 (360) 604,408,207 2,807,251 $436,830,749 (361) 61

10,518,014 (7,345,902) $1,761,037,882 (362) 620 0 $0 (363) 63

7,875,593 14,791 $1,655,027,116 (364) 648,927,166 (2,144) $1,195,653,261 (365) 652,647,101 1,425 $1,389,563,201 (366) 66

38,685,451 0 $4,402,043,706 (367) 6740,792,513 7,063 $3,022,095,505 (368) 68

1,929,936 719 $1,172,062,087 (369) 69142,376,783 0 $960,736,400 (370) 70

0 0 $0 (371) 710 0 $0 (372) 72

7,467,517 (7,063) $753,720,538 (373) 730 0 $16,908,239 -374 74

$265,630,948 ($926,178) ($4,479,805) $16,871,653,560 7576

0 (3,304) $29,017,069 (389) 7723,039,873 179,547 $843,196,874 (390) 78

113,565,724 0 $748,548,260 (391) 791,606,675 0 $14,722,126 (392) 80

872,438 0 $9,451,027 (393) 813,173,944 (2,986,798) $80,409,195 (394) 826,593,250 0 $72,168,234 (395) 83

21 0 $678,498 (396) 8433,728,344 0 $589,768,265 (397) 85

678,962 0 $16,667,133 (398) 86$183,259,231 $0 ($2,810,555) $2,404,626,681 87

0 0 0 $0 (399) 88$1,236,922 (399.1) 89

$183,259,231 $0 ($2,810,555) $2,405,863,603 90$698,160,281 ($50,519,178) $0 $38,274,808,696 91

0 0 (102) 920 0 930 0 (103) 94

$698,160,281 ($50,519,178) $0 $38,274,808,696 95

FERC FORM NO.1 (ED. 12-94) PAGE 207



SOUTHERN CALIFORNIA EDISON COMPANY PLANT HELD FOR FUTURE USE

RECORD BALANCE FOR ACCOUNT 105.400 AS OF DECEMBER 31, 2012

ITEM WORK ACQUISITION TRANSFERRED OPERATINGNO. DESCRIPTION ORDER AMOUNT DATE TO 105 | DATE

TRANSMISSION SUBSTATIONS

1. CORWIN SUBSTATION 9220-0465 $ 72,131.56 1989 2002 20132. VALLEY SERRANO (FOGARTY SUB) 9000-1001 115,964.73 1990 2005 20103. ALBERHILL SUB J E :1000858965 15,781,197.98 2011 2012 2014

TOTAL TRANSMISSION SUBSTATIONS $ 15,969,294.27

TRANSMISSION LINES

4. CASA DIABLO-FERNCREEK 115KV T/L 9219-1190 $ 21,993.31 1995 1995 2012

TOTAL TRANSMISSION LINES $ 21,993.31

DISTRIBUTION SUBSTATIONS

5. FERNCREEK 9219-1077 $ 243,452.36 1995 1995 20126. COOLGLEN SUBSTATION (SILVERLAKE) 9220-0402 27,006.96 1978 1990 2011

TOTAL DISTRIBUTION SUBSTATIONS $ 270,459.32

TOTAL ACCOUNT 105.400 $ 16,261,746.90



Decision No. 87-12-066, Application No. 86-12-047 (Filed December 26, 1986), Investigation No. 8701-017 (Filed January 14, 1987)

California Public Utilities Commission EXCERPT S FROM DECISION

J. Plant Held for Future Use (PHFU)PHFU includes land and plant related items that have been acquired by Edison for use in the future. In its application Edison

requested that it be allowed to earn a return on $ 128.2 million in PHFU for test year 1988. Since its application was filed, Edison reevaluated its PHFU estimate in light of the PHFU guidelines it and PSD developed and agreed to reduce the amount by $ 7.1 million.

During the course of its audit, PSD questioned Edison's specific plans for using 56 parcels of land in PHFU. PSD claims that under current plans, the average time that these parcels would remain in the PHFU account is 27 years and as of January 1, 1987 they have averaged over 16 years in PHFU. Additionally, PSD points out that the carrying charges for the ratepayers (18.07%, return times net to gross) is substantially greater than for Edison (10.75%, return on rate base). Faced with this circumstance, PSD recommends that all of the 56 parcels be excluded from rate base for the test period, an adjustment of $ 20.4 million. Finally, PSD identified a parcel valued at $ 520,000 that was double counted in Edison's application.

In response to a request by [*54] ALJ Ferraro, PSD propounded a series of guidelines to govern the length of time that items could be retained in PHFU. The guidelines, attached as Appendix B, provide for the following:

1. Distribution substations and transmission plant (not related to new power plants) could be held in PHFU and not placed in Edison's plant expenditure review committee (PERC) budget for five years. If by the end of five years, the property has not been included in the PERC budget, it would be removed from PHFU until it is included in a future PERC budget.

2. Generation and transmission plant (related to new power plants) can be held in PHFU and not be included in the PERC budget for ten years. If at the end of ten years, the property has not been included in the PERC budget, it would be removed until it is included in a future PERC budget.

While PSD states that the guidelines may be valuable for the future, implementing them on a prospective basis will not remedy the injustice that ratepayers have endured by absorbing significant carrying costs over past years.

Edison worked with PSD in developing the guidelines and believes that they should be adopted prospectively. Edison states that the [*55] guidelines give guidance, are fair and workable, and benefit Edison and its ratepayers. Finally, Edison points out that the guidelines give Edison appropriate flexibility, provide reasonabl e compensation, and give ratepayers protection from paying for property that may ultimately end up not being needed.

Adoption of the guidelines prospectively results in a $ 7.1 million reduction from the amount Edison originally requested be included in PHFU. Edison is in agreement with this reduction, but is opposed to PSD's recommended exclusion of $ 20.4 million from PHFU. Edison argues that PSD's recommendation is unfair because the needs for the property were not considered and it was based solely on PSD's judgment that the property has been in PHFU too long.

PHFU is an area in which we do not have specific criteria for judging the reasonableness of a utility's property acquisition policies. Because of this, utilities do not have a strong incentive to closely monitor their procedures for acquiring and maintaining PHFU. ALJ Ferraro directed PSD and Edison to work together to develop guidelines which could be used to judge the reasonableness of utility expenditures on PHFU. As a result, [*56] PSD and Edison developed guidelines and agreed to their use in the future. We find these guidelines reasonable and will adopt them for use in this and Edison's future general rate cases. In addition, we will direct our Evaluation and Compliance Division to notify the energy utilities under our jurisdiction that we expect to adopt similar guidelines in their next general rate case.

Although PSD and Edison are in agreement that the guidelines should be used in future general rate cases, they are in disagreement over their use in this proceeding. PSD's auditors are concerned over the length of time that ratepayers have paid high carrying charges on 56 parcels in PHFU, while Edison has identified a specific use for most of these properties and argues that it would be unfair to apply the guidelines retroactively.

Because Edison has identified a specific use for most of the properties at issue, we will not adopt PSD's recommendation in its entirety. However, starting January 1, 1989 we will apply the adopted guidelines as if they were effective prior to the acquisition date of all items in PHFU. This will result in a reduction of $ 16.2 m illion from Edison's original request for 1989. [*57] For test year 1988 we will reduce Edison's original request by $ 7.5 million. This represents $ 7.1 million, Edison's agreed reduction, and $ 520,000, PSD's double counting adjustment.

By delaying full implementation of the guidelines Edison should have ample opportunity to manage its PHFU account to the level adopted in this decision. Edison can accomplish this by delaying future purchases, selling property not needed in the near future, placing property in plant-in-service as it becomes used and useful, or by transferring property to nonutility property. We believe, by providing ratepayers with lower carrying charges now and in the future and shareholders with the opportunity to adjust to this change, the interests of ratepayers and shareholders are fairly balanced.



PLANT HELD FOR FUTURE USE GUIDELINES1. This exhibit presents the analysis and recommendations of the Public Staff Division (PSD), Energy Operational Costs Branch.

The purpose is to recommend a set of guidelines by which the reasonableness of including or maintaining items in Plant Held for Future Use (PHFU) can be judged. These guidelines would be applicable to all energy utilities under the Commission's jurisdiction.

2. At this time, the Commission has not set forth specific criteria by which to judge the reasonableness of including or maintaining items in PHFU. PHFU issues [*157] are decided on a case-by-case basis. For this reason, treatment of PHFU issues is not necessarily consistent among the energy utilities in California. PSD has developed this set of guidelines for use in determining the reasonableness of including or maintaining items in PHFU for energy utilities. The recommended guidelines are as follows:

a. All items in PHFU must have a specific plan for use.b. The need for each item must be justified before being placed in PHFU.c. If, at any time, the needs or plans for the use of an item change so that a specific plan for use no longer exists, the item shall be

removed from PHFU.d. The maximum time period for maintaining any item in PHFU prior to its inclusion in a construction budget is shown on the

following table and varies from three to ten years depending on the type of plant.e. If, after the allowed time period, an item has not been inc luded in a construction budget, the item will be removed from PHFU

until such time that it is included in a construction budget.f. The maximum forecast period for a project in a construction budget will be no more than five years.g. Therefore, the maximum time any item could be maintained [*158] in PHFU prior to the start of construction will be 8 to 15

years depending on the type of plant.E L E C T R I C A N D GAS U T I L I T I E S

Type of Plant Time PeriodP r o d u c t i o n Plant:

Power Plant (New) 10 yearsT r a n s m i s s i o n Plant:

T r a n s m i s s i o n Line & S u b s t a t i o n 10 years(related to n e w Power Plant)

T r a n s m i s s i o n Line & S u b s t a t i o n 5 years(not r e l a t e d to ne w Power Plant )

D i s t r i b u t i o n Plant:D i s t r i b u t i o n S u b s t a t i o n 5 years

Gas Storage: 5 yearsG eneral Plant: 3 years

3. A specific plan implies that the utility knows exactly what the item is going to be used for.4. PSD believes, for the purposes above, that a construction budget project should: (1) have been reviewed by the utility for need

and cost; and (2) be part of the capital budget prepared by the uti lity annually and authorized by the utility's management.5. PSD acknowledges that there may be special cases where strict adherence to a set of guidelines such as listed above may not

be appropriate. Such exceptions can be judged on their own merits on a case-by-case basis. In these cases, should the utility exceed the maximum time period [*159] for an item without inclusion in its capital budget, it must satisfactorily establish the following items in order to keep the item in PHFU:

a. There is still a definite plan and need to retain the item in PHFU;b. Economic analysis justifies the retention; andc. There are mitigating circumstances to require the retention.6. It is desirable to establish criteria in order to minimize the amounts of PHFU to be included in rate base. As such, the adoption

of the foregoing set of guidelines is necessary to provide utilities and ratepayers with reasonable ratemaking treatment of PHFU.7. Nothing in this exhibit should be interpreted as precluding the ability of the ratepayers to recover gains on sales of plant that

has at some time earned a return as PHFU.



SOUTHERN CALIFORNIA EDISON COMPANYTransm ission/D istribution ISO Facilities Study

12-31-2012 Facilities

$Transmission

Total Plant Total ISO ISO %

FERC Form 1 Plant Plant of Total

Land (Substation and Line)350 268,447,149 268,447,150 182,413,524 68.0%

Substation352 378,255,078 378,255,078 179,122,563 47.4%353 4,021,792,061 4,021,792,062 2,140,608,262 53.2%

Total Substation 4,400,047,139 4,400,047,141 2,319,730,825 52.7%

Lines354 772,203,666 772,203,666 726,289,238 94.1%355 603,692,255 603,692,253 105,368,725 17.5%356 706,020,712 706,020,711 478,694,943 67.8%357 48,517,033 48,517,033 209,942 0.4%358 208,167,367 208,167,367 1,973,367 0.9%359 43,038,583 43,038,583 38,542,830 89.6%

Total Lines 2,381,639,616 2,381,639,613 1,351,079,046 56.7%

Total Transmission 7,050,133,904 7,050,133,904 3,853,223,396 54.7%

Distribution

Total Plant Total ISO ISO %FERC Form 1 Plant Plant of Total

Land:360 105,974,876 105,974,872 - 0.0%

Structures:361 436,830,749 436,830,749 - 0.0%362 1,761,037,882 1,761,037,883 - 0.0%

Total Structures 2,197,868,631 2,197,868,632 - 0.0%

Total Distribution 2,303,843,507 2,303,843,504 - 0.0%

Total Transmission &

Distribution9,353,977,411 9,353,977,407 3,853,223,396 41.2%



SCE-10, Volume 2, Results of Operations Plant, Taxes, Depreciation Expense and Reserve, & Rate Base


Capital Additions



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SCE-10, Volume 2 , Results of Operations Plant, Taxes, Depreciation Expense and Reserve, & Rate Base


Corporate Overheads and AFUDC



Corporate Overheads &

Allowance for Funds Used During Construction

Eligibility

Corporate overhead costs are charged to construction work in progress monthly through work order cost elements. Corporate Overheads and the Allowance for Funds Used During Construction (AFUDC) are calculated monthly based on Construction Work In Progress (CWIP). Since several types of plant are generally ready to be used and useful at their time of purchase and do not require any construction, they are excluded from receiving overheads and AFUDC in our capital additions forecast. The following Asset types do not receive overheads or AFUDC:

• Furniture and Equipment (includes computers) (Account 391)• Transportation Equipment (Account 392)• Stores Equipment (Account 393)• Tools, Shop, and Garage Equipment (Account 394)• Laboratory Equipment (Account 395)• Power-Operated Equipment (Account 396)• Stores/Labs/Miscellaneous (Account 398)

Allocating and Calculating Overheads and AFUDC

CORPORATE OVERHEADS

Capitalized Corporate Overheads are similar to capitalized divisional overheads, in that they support all SCE capital projects, rather than a particular project. Corporate Overhead costs are charged monthly to CWIP through work order cost elements. Forecast capitalized corporate overheads consist of the following:

• Corporate Administrative & General (A&G): Capitalized portion of administrative and general salaries (Account 920), and office supplies and expenses (Account 921). See Exhibit SCE-8, Vol. 1, Pt. 1, Ch. IV.

• Pensions & Benefits (P&B): Capitalized portion of administrative and general salaries (Account 920), and office supplies and expenses (Account 921). See Exhibit SCE-8,Vol. 1, Pt. 1, Ch. V.

• Payroll Taxes: Capitalized components of payroll taxes. See Exhibit SCE-10, Vol. 2,Ch. IV.

• Property Taxes: Includes charges for ad valorem, real, personal property, and other taxes (except payroll taxes); also, asses sments levied and paid on property while such property is under construction but before the plant is released for operation. See Exhibit SCE-10, Vol. 2, Ch. IV.



• Injuries & Damages: Includes all expenditures related to personal injury or damages to the property of others when caused directly in connection with plant construction. Capitalized injuries and damages are included in the corporate overheads line item in the Approved Capital Budget.

To include capitalized corporate overheads in our forecast plant additions, we allocated them pro rata, based on capital expenditures. Capitalized overheads for P&B, Payroll Taxes, and Injuries & Damages are allocated pro rata based on estimated labor costs. The Corporate A&G and Property Taxes are allocated pro rata based on the total construction cost (Direct Expenditures, P&B, Payroll Taxes, Injuries & Damages, less COR). This method mirrors SCE’s plant accounting process. See Workpapers entitled “Capital Additions Forecast Example” for an example of the allocation method.

AFUDCAFUDC is added monthly to eligible expenditures based on an annual forecasted rate developed by the Financial Compliance Department. Thi s rate is multiplied by the cumulative balance called Base Forward, also known as CWIP, plus one-half of the current month’s direct and overhead expenditures. In the month that the costs close to Plant-In-Service, however, the rate is only multiplied by one-half the Base Forward balance. The AFUDC is added to the cumulative balance, similar to a compounding interest calculation.



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2622

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EXHIBIT SCE-10, VOLUME 2, CHAPTER I, SECTION E

ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION (AFUDC)

WORKPAPERS

WITNESS: PAUL T. HUNT, JR.



FERC UNIFORM SYSTEM OF ACCOUNTS, ELECTRIC PLANT INSTRUCTIONS,

Title 18, Code of Federal Regulations, Chapter 1, Part 101,Section 3.A(17),

Printed from the Electronic Code o f Federal Regulations,July 8, 2013



7/8/13 eC FR — Code of Federal Regula tions

(17) Allowance for funds used during construction (Major and Nonmajor Utilities) includes the net cost for the period of construction of borrowed funds used for constru ction purposes and a reasonable rate on other funds whenso used, not to exceed, without prior approval of the Com mission, allowances computed in accordance with theformula prescribed in paragraph (a) of this subparagraph. No allowance for funds used during construction charges shall be included in these accounts upon expenditures for construction projects which have been abandoned.

(a) The formula and elements for the computation of the allowance for funds used during construction shall be:

A , = s ( S/W )+ d ( D/D+P+C )(1- S/W )

A e =[1- S/W ][ p ( P/D+P+C )+ c ( C/D+P+C )]

A j =Gross allowance for borrowed funds used during construction rate.

A e =Allowance for other funds used during construction rate .

S =Average short-term debt.

s =Short-term debt interest rate.

D =Long-term debt.

d =Long-term debt interest rate.

P =Preferred stock.

p =Preferred stock cost rate.

C =Common equity.

c =Common equity cost rate.

W = Average balance in construction work in progress plus nuclear fuel in process of refinement, conversion, enrichment and fabrication, less asset retirement costs (See G eneral Instruction 25) related to plant under construction.

(b) The rates shall be determined annually. The balances for long-term debt, preferred stock and common equity shall be the actual book balances as of the end of the pri or year. The cost rates for long-term debt and preferred stock shall be the weighted average cost determined in the manner indicated in § 35.13 of the Commission's Regulations Under the Federal Power Act. The cost rate for common equity shall be the rate granted common equity in the last rate proceeding before the ratemaking body having primary rate jurisdictions. If such cost rate is not available, the average rate actually earned during the preceding three years shall be used. The short-term debt balances and related cost and the average balance for construction work in progress plus nuclear fuel in process of refinement, conversion, enrichment, and fabrication shall be estimated for the current year with appropriate adjustments as actual data becomes available.

No t e : When a part only of a plant or project is placed in o peration or is completed and ready for service but the construction work as a whole is incomplete, that part o f the cost o f the property placed in operation or ready for service, shall be treated as Electric Plant in Service and allowance for funds used during construction thereon as a charge to construction shall cease. Allowance for funds used during construction on that part o f the cost o f the plant which is incomplete may be continued as a charge to construction until such time as it is placed in operation or is ready for service, except as limited in item 17, above.

www.ecfr.gov/cgi-bin/text-idX?c=ecfr&SID=054f2bfd518f9926aac4b73489f11c67&rgn=div5&view=text&node=18:1.0.1.3.34&idno=18 1/1


http://www.ecfr.gov/cgi-bin/text-idX?c=ecfr&SID=054f2bfd518f9926aac4b73489f11c67&rgn=div5&view=text&node=18:1.0.1.3.34&idno=18


COMMUNICATIONS BETWEEN SCE AND FERC CHIEF ACCOUNTANT



Mr* Russell E. Faudree, Jr.Chief AccountantFederal Energy Regulatory Commission 825 N. Capital Street, N.E. ' ■Washington, D. C. 20426Dear Mr. Faudree:The Southern California Edison Company requests approval to exclude short-term debt incurred for a specific nonconstruction purpose from the formula prescribed for determining its Allowance for FLinds Used During Construction (AFUDC) rate. Specifically, we are proposing to exclude short-term debt used to finance revenue undercollections included in regulatory balancing accounts.This requested exclusion is consistent with the intent of the Commission's regulations, which require the inclusion of short-term debt used for construction purposes in the calculation of the AFUDC rate. In addition/ the requested exclusion is consistent with the treatment used for short-term debt used to finance the Company's fuel oil inventory. By letter dated August 11, 1986, you have authorized the exclusion of fuel oil-related indebtedness from the computation of the Company's AFUDC rate.Regulatory Balancing- Accounts _The California Public Utilities Commission (CI-UC) has required the Company to establish regulatory balancing account mechanisms in order to recover certain costs applicable to CFJC jurisdiction customers. Balancing accounts have been established for fuel and purchase power costs, the costs of owning major new generating facilities, and fluctuations in kilowatt hour sales and certain conservation program expenses.The CHJC requires that the financing costs associated with these balancing account undercollections be recovered through the accumulation of interest using the Federal Reserve Board's three-month prime commercial paper rate. The CHJC has indicated that the utilization of this rate approximates the actual cost of financing the balancing accounts on a short-term basis, and provides an incentive to the Company to minimise related short-term borrowing costs. The Company's shareholders bear the cost or receive the benefit to the extent that the actual interest cost is higher or lower than the amount authorized for recovery in rates. 1



Mr. Russell E. Faudree, Jr. December 29, 1986 Page Two

Consistent with the CFUC's regulatory treatment of the carrying costs associated with balancing accounts, the Coirpany is planning to establish a separate layer of short-term debt which does not provide a source of funds for construction purposes. This layer to be used to finance balancing accounts will be separate and apart frcan the basic layer of short-term debt which is used for general corporate purposes, and which does fall within the sphere of short-term financing addressed in FERC Order No. 561.Accordingly, we believe it is consistent with the intent of Order No. 561 to exclude short-term debt supporting balancing account undercollections from the AFUDC rate calculation. Including this layer of short-term debt in the AFUDC rate calculation results in a double recovery of these short-term debt costs (through the CEUC’s balancing account procedure as well as the AFUDC rate) and inappropriately deprives the Conpany of the opportunity to recover a portion of its long-term debt and equity costs. .Based on the facts presented above, we request approval to exclude short-term debt supporting the Company's balancing accounts from the AFUDC formula. We would like to incorporate this change in the development of our 1987 AFUDC rate. Therefore, if possible, we would appreciate receiving your response to our request by January 23, 1987. If your staff requires additional information regarding this request, they should contact Mr. James R. Berg, Assistant Controller, at (818) 302-1355. -ThanJc you for your consideration of our request.

Yours truly,

R. K. BusheyRKB: jrtoA0260cc: J. R. Berg

Thomas C. King

bcc: Parker H. ClarkT. R. McDaniel J._. .Marne.1,1 M. L, Noel R, W. Voss Project 1079



Mr. R u s s e ll E. Faudree, J r .C hie f AccountantFedera l Energy R egu la to ry Commission 825 N, C a p ita l S tre e t, N.E.Washington, D.C. 20426

Dear H r. Faudree;

By th is le t t e r the Southern C a li fo rn ia Edison Company requests a p p ro va l to exclude sh o rt- te rm debt in c u rre d fo r a s p e c if ic n o n co n s tru c tio n purpose from the fo rm u la p re sc rib e d f o r de te rm in ing i t s A llowance fo r Funds Used D urinq C on s truc tio n ( AFUDC) ra te . S p e c if ic a l ly , we are seeking to exclude from the AFUDC ra te sh o rt-te rm debt used to fin a n ce our n uc lea r fu e l and c o a l in v e n to r ie s in c o n fo rm ity w ith ratem aking changes re c e n t ly adopted by th e C a li fo rn ia P ub lic U t i l i t i e s Commission (CPUC),

Our reques t is ^ in com pliance w ith the in te n t o f the Commission’ s AFUDC re g u la tio n s and is c o n s is te n t w ith p re v io u s ly a u th o rize d e x c lu s io n s f o r

tZgZSZSSZS*'**to tlnan" f"51 oil - “ -a-Nuclear F u e l and Coal In v e n to ry R ela ted Short-Term Deht

P r io r to 1988, the CPUC in c lu d e d E d ison 's investm ent in n u c le a r fu e l and coal in v e n to r ie s in r a te base. This tre a tm e n t assumed th a t n u c le a r f u e l and coal in v e n to r ie s were fin a n ce d w ith lon g -te rm debt and e q u ity c a p i ta l E f fe c t iv e January 1, 1988 in D ecis ion 87-12-066, the CPUC re v is e d i t s procedures and ordered th e Company to c a lc u la te c a rry in g cos ts on i t s nuclear fu e l and coa l in v e n to r ie s based on s h o rt- te rm in te r e s t ra te s .

In c o n fo rm ity w ith th is re v is e d re g u la to ry tre a tm e n t, we in te n d to issue a d d it io n a l sh o rt term debt equal to the approxim ate recorded va lue o f ou r nuc lea r fu e l and coa l in v e n to r ie s . In te re s t charges assoc ia ted w ith f in a n c in g n uc lea r fu e l and c o a l in v e n to r ie s are recoverab le throuqh the

S u c . AdjUStment Cl3USe (ECAC) b a la n c in 9 aCC° u n t ^C hanism a u th o r iz e d

As s ta te d in Order No. 561, the AFUDC fo rm u la assigns s h o rt- te rm debt as the f i r s t source o f c o n s tru c t io n fin a n c in g . However, as a r e s u lt o f the CPUC’ s rev ised procedures, s h o r t- te rm debt issued to fin an ce in v e n to r ie s does not p rov ide a source o f c o n s tru c t io n fin a n c in g and is separate from s h o r t- te rm



Mr. R u sse ll Ii. Fauriree, J r . January 18, 1988 Page Two



■ r e c e i v e d

F E D E R A L EN E R G Y R E G U LA TO R Y C O M M IS S IO N FEB JVg W v 1-1W ASHINGTON, D, C. 2042G

R. K. BUSHEY

In Reply Refer To: OCA-DAS

FEB 2 3 1938

Mr. Richard K. Bushey Vice President and Controller Southern California Edison Company P. O. Box 800 2 244 Walnut Grove AvenueRosemead, CA 91770 'Dear Mr. Bushey:

We have reviewed your letter dated January 18, 1988, in which you requested approval to exclude short-term debt from the computation of the Allowance for Funds Used During Construction ■ (AFUDC) rate.

You stated the short-term debt proposed to be excluded will be used to finance nuclear fuel and coal inventories in conformity with^ratemaking changes recently adopted by the California Public : Utilities Commission (CPUC). The interest charges associated with financing nuclsar fuel and coal xnventorles will be recovered through the Energy Cost Adjustment Clause balancing account mechanism authorized by the CPUC.

Based on the circumstances as described in your letter, your proposal is approved, subject to adjustment if additional ' information warrants.

Sincerely yours

Russell E. Faudree, Jr. Chief Accountant



ORDER NO. 561, 57 F.P.C. at 608-609



EXCERPT FROM FPC ORDER 561, PUBLISHED IN THE FEDERAL REGISTER,

FEBRUARY 15, 1977



CALCULATION OF FORECAST AFUDC RATES



SUBJECT: AFUDC Current & Forecast* Rates for Years 2013-2017

For your information, the following table provides Gross Nominal and Power Plant system AFUDC current and forecasted* rates for years 2013 through 2017.

Effective Gross Power Plant Allocation ofYear Nominal System: Gross

Annual Rate Annual / Monthly FundsRate Debt% / Equity%

June 2013 7.234837% 7 .1281%.5940%

31.69% / 68.31%

January 2014* 7.413147% 7 .3012%.6084%

30.19% / 69.81%

January 2015* 7.007296% 6.9071%.5756%

30.48% / 69.52%

January 2016* 6.068649%5.9933%

.4994% 36.55% / 63.45%

January 2017* 6.262183%6.1820%

.5152% 47.20% / 52.80%

File: G: 2000 AFUDC: AFUDC Forecast 2013-2017 GRC June 28, 2013 Second Qtr and Forward.doc



ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION AFUDC Rate Calculation, 25 Basis Point Evaluation

For the Period Ended March 31, 2013 (Dollars In Thousands)

Capital CWIP Gross AFUDC ImpactGROSS NOMINAL AFUDC RATE - Rate Ratio Allocation Amount Rate

Total Forecasted Average CWIP Total Financed By Actual Average Short-term Debt 0.365%

- $1,920,182

$145,942 $532 0.027706%

Long-term Debt Preferred Stock Common EquityCWIP Financed By Capitalization Total CWIP Financed

5.51%5.59%

10.45%

44.48%9.31%

46.20%

789,249165,235819,756

$1,774,240$1,920,182

43,4889,237

85,665$138,390$138,922

2.264786%0.481048%4.461297%7.207131%7.234837%

ASSUMPTIONS -Amount Ratio Rate

Average CWIP (Forecasted)Average Short-term Debt (Forecasted)

$1,920,182145,942

-0.365%

Prior Year-End Historical Capitalization: Long-term Debt (Embedded)Preferred Stock (Embedded)Common Equity (Authorized)Total Capitalization

Net-of-Tax Rate (Tax Net)

$8,573,9161,795,0058,905,305

$19,274,226

44.4838%9.3130%

46.2032%100.000%

5.510%5.590%

10.450%

59.330%

ALLOCATION OF GROSS FUNDS -Borrowed Funds (Debt %)..................Equity Funds (Equity %)....................

31.69%68.31%

GROSS AND NET RATE CALCULATIONS - Formula Rate

Gross Nominal Rate (Gross Rate)Net-of-Tax Nominal Rate (Net Rate)Gross Rate Compounded Semi-Annually (S Rate) Net-of-Tax Semi-Annual Rate (Net S Rate)

Gross Equivalent Monthly Rate (Month Rate) Net-of-Tax Monthly Rate (Net Month Rate)Rate Used in Power Plant Work Order System

(F rom Above)(((Net S Rate+1)A0.5)-1)*2 (((Gross Rate/2)+1)A2)-1 (S Rate*Debt %*Tax Net)+

(S Rate*Equity %)((S Rate+1)A(1/12))-1 ((Net S Rate+1)A(1/12))-1 (Month Rate*12)

Formula Notation:The symbol "A" represents exponentiation, raising a quantity to a power. The symbol "*" represents multiplication.

7.234837%6.316630%7.365694%6.416380%

0.594012%0.519590%7.128144%

Review ed and Approved by:Mark Hadden -- Plant Accounting Rick Fisher -- As proxy fo r the D irector o f Capita l Asset AccountingAFUDC Rate Forecast for Years 2013 - 2017 GRC June 28, 2013.xlsx



ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION Annual Rate Calculation

FORECAST for 2014 (Dollars In Thousands)


Total Forecasted Average CWIP - - $1,689,404 - -Total Financed By ForecastedAverage Short-term Debt 0.32% - $107,933 $348 0.020599%

Long-term Debt 5.49% 43.15% 682,462 37,467 2.217764%Preferred Stock 5.79% 8.85% 139,973 8,104 0.479696%Common Equity 10.45% 48.00% 759,035 79,319 4.695088%CWIP Financed By Capitalization $1,581,470 $124,890 7.392548%Total CWIP Financed $1,689,403 $125,238 7.413147%


Forecast:Average CWIP (Annual Estimate) $1,689,404 - -Average Short-term Debt (Annual Estimate) $107,933 - 0.322%

Prior Year-End Historical Capitalization:Long-term Debt (Imbedded) $9,233,385 43.1536% 5.49%Preferred Stock (Imbedded) $1,893,773 8.8508% 5.79%Common Equity (Authorized) $10,269,388 47.9955% 10.45%Total Capitalization $21,396,546 100.000%

Net-of-Tax Rate (Tax Net) 59.330%

ALLOCATION OF GROSS FUNDS -Borrowed Funds (Debt %).................. 30.19%Equity Funds (Equity %)................... 69.81%

GROSS AND NET RATE CALCULATIONS - Formula RateGross Nominal Rate (Gross Rate) (From Above) ^ (7.413147%Net-of-Tax Nominal Rate (Net Rate) (((Net S Rate+1)A0.5)-1)*2 6.517138%Gross Rate Compounded Semi-Annually (S Rate) (((Gross Rate/2)+1)A2)-1 7.550534%Net-of-Tax Semi-Annual Rate (Net S Rate) (S Rate*Debt %*Tax Net)+ 6.623321%

(S Rate*Equity %)Gross Equivalent Monthly Rate (Month Rate) ((S Rate+1)A(1/12))-1 0.608432%Net-of-Tax Monthly Rate (Net Month Rate) ((Net S Rate+1)A(1/12))-1 0.535865%Rate Used in Accounting Work Order System (Month Rate*12) 7.301184%Note: the symbol "A" represents exponentiation, raising a quantity to a power.






Total Forecasted Average CWIP - - $1,839,098 - -Total Financed By ForecastedAverage Short-term Debt 0.39% - $217,950 $858 0.046653%




Prior Year-End Historical Capitalization: Long-term Debt (Imbedded)Preferred Stock (Imbedded)Common Equity (Authorized)Total Capitalization

Net-of-Tax Rate (Tax Net)

$9,978,438$2,043,978

$11,089,717$23,112,133

43.1740%8.8437%

47.9822%100.000%

5.49%5.79%

10.45%

59.330%

ALLOCATION OF GROSS FUNDS -Borrowed Funds (Debt %)..........Equity Funds (Equity %).............

30.48%69.52%

GROSS AND NET RATE CALCULATIONS ■ Formula Rate

Gross Nominal Rate (Gross Rate)Net-of-Tax Nominal Rate (Net Rate)Gross Rate Compounded Semi-Annually (S Rate) Net-of-Tax Semi-Annual Rate (Net S Rate)

Gross Equivalent Monthly Rate (Month Rate) Net-of-Tax Monthly Rate (Net Month Rate)Rate Used in Accounting Work Order System

(From Above)(((Net S Rate+1)A0.5)-1)*2 (((Gross Rate/2)+1)A2)-1 (S Rate*Debt %*Tax Net)+

(S Rate*Equity %)((S Rate+1)A(1/12))-1 ((Net S Rate+1)A(1/12))-1 (Month Rate*12)

7.007296%6.151521%7.130051%6.246124%

0.575595%0.506178%6.907140%

Note: the symbol "A" represents exponentiation, raising a quantity to a power.






Total Forecasted Average CWIP - - $1,829,254 - -Total Financed By ForecastedAverage Short-term Debt 1.88% - $556,814 $10,477 0.572747%







GROSS AND NET RATE CALCULATIONS - Formula RateGross Nominal Rate (Gross Rate) (From Above) 6.068649%Net-of-Tax Nominal Rate (Net Rate) (((Net S Rate+1)A0.5)-1)*2 5.177811%Gross Rate Compounded Semi-Annually (S Rate) (((Gross Rate/2)+1)A2)-1 6.160720%Net-of-Tax Semi-Annual Rate (Net S Rate) (S Rate*Debt %*Tax Net)+ 5.244835%

(S Rate*Equity %)Gross Equivalent Monthly Rate (Month Rate) (( S Rate+1)A(1/12))-1 0.499443%Net-of-Tax Monthly Rate (Net Month Rate) ((Net S Rate+1)A(1/12))-1 0.426902%Rate Used in Accounting Work Order System (Month Rate*12) 5.993316%Note: the symbol "A" represents exponentiation, raising a quantity to a power.






Total Forecasted Average CWIP - - $1,828,420 - -Total Financed By ForecastedAverage Short-term Debt 3.83% - $737,109 $28,250 1.545050%







GROSS AND NET RATE CALCULATIONS - Formula RateGross Nominal Rate (Gross Rate) (From Above) 6.262183%Net-of-Tax Nominal Rate (Net Rate) (((Net S Rate+1)A0.5)-1)*2 5.074789%Gross Rate Compounded Semi-Annually (S Rate) (((Gross Rate/2)+1)A2)-1 6.360220%Net-of-Tax Semi-Annual Rate (Net S Rate) (S Rate*Debt %*Tax Net)+ 5.139173%

(S Rate*Equity %)Gross Equivalent Monthly Rate (Month Rate) ((S Rate+1)A(1/12))-1 0.515168%Net-of-Tax Monthly Rate (Net Month Rate) ((Net S Rate+1)A(1/12))-1 0.418496%Rate Used in Accounting Work Order System (Month Rate*12) 6.182016%Note: the symbol "A" represents exponentiation, raising a quantity to a power.





Capital Expenditure Analysis



Capital Expenditure Analysis

OverviewThe requirement for estimating the pattern of capital spending throughout each year is a result of how the spending is forecast to close to Plant-In-Service. The company divided the budget into three closing categories: Specifics, Blanket-Specifics, and Blankets. Although discussed in multiple sections of testimony and Workpapers, the three closing categories are discussed here as well as how the forecast of monthly spend impacts the additions in each category.

SpecificsSpecific type budget items represent a single construction effort in which all of the estimated costs will close to Plant-In-Service when the ass et is reported as in service. The in-service date (also referred to as the “in-operation date”) shown in the Capital Budget is used to estimate the month and year the total accumulated construction costs will close to Plant-In-Service. Recorded year-end 2012 CWIP work orders are cross referenced to the Capital Budget to identify what costs are part of a specific project. The CWIP work order is then assigned the same in-service date as the project in the Capital Budget.

Blanket-Specifics“Blanket-Specifics” are budget items that are often considered “blanket budget items,” because the estimated capital expenditures represent multiple construction efforts that are placed into service separately. A majority of SCE’s distribution lines budget items fall into this category. These budget items encompass multiple work orders, each of which is for a different construction effort. Blanket-Specifics are forecast to close to Plant-In-Service within a certain period of time after money is spent. For example, a four-month lag indicates that expenditures forecast in January would close to Plant-In-Service in May, with all respective overheads and adjustments. Blanket-Specific work orders in recorded year-end 2012 CWIP are closed evenly over the lag time. For example, a four-month lag will close a Blanket-Specific CWIP work order evenly over the first four months of 2013. The lag times used in the capital additions forecast were developed through analysis of recorded work orders, by class of plant, for the length of time (in months) they remained in CWIP before being closed to Plant-In-Service.

BlanketsBlankets represent expenditures for assets requiring minimal or no construction effort to place in service. Furniture and Equipment is an example of a blanket budget item. Charges to blanket work orders are recorded to Plant-In-Service one month after the money is spent. For example, expenditures forecast in January will close to Plant-In-Service in February. All Blanket work orders in recorded year-end 2012 CWIP are closed in January of 2013.

Capital Expenditure AnalysisFour years of recorded capital spending data, by work-order, was used to determine patterns in spending by Asset Type. The ratio of quarterly expenditures to the annual total expenditures was used to develop spending patterns. Percentage of annual spending estimated in each quarter of the year is divided evenly to each of the three m onths. For example, if the first quarter percentage is 24%, then 8% is estimated to occur in January, February, and March. The results of the analysis and related notes are on the following pages.



CD

oo

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Cal

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nia

Edis

on

Ca

pita

l Ad

dit

ion

s Fo

reca

st:

PA

RA

MET

ERS

Capi

tal

Expe

ndit

ure

Qua

rter

ly E

xpen

ditu

re P

atte

rns

2009

-201

2

Inta

ngib

le

Q1 Q2

Q3

Q4

Gen

eral

Q1 Q2

Q3

Q4

2009

2010

2011

2012

15%

15%

12%

11%

17%

22%

19%

25%

23%

23%

21%

20%

44%

40%

48%

44%

2009

2010

2011

2012

16%

16%

19%

24%

20%

21%

22%

25%

18%

20%

22%

16%

46%

42%

38%

35%

4-Ye

ar

AV

GST

DEV

MIN

MA

X

13%

2.17

%10

.67%

15.2

5%

21%

3.47

%17

.37%

25.3

5%

22%

1.69

%20

.08%

23.4

2%

44%

3.22

%39

.98%

47.8

5%

Inta

ngib

le N

OTE

S:Th

e ex

pend

iture

pat

tern

is s

tabl

e th

roug

h th

e hi

stor

ical

rec

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with

sm

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the

aver

age

and

aver

ages

fa

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ely

betw

een

the

min

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max

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ues.

U

se 5

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4-Y

ear

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AV

GST

DEV

MIN

MA

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e ex

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iture

pat

tern

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rec

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with

sm

all s

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devi

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ns re

lativ

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the

aver

age

and

aver

ages

19%

3.82

%16

.11%

24.3

4%fa

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app

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mat

ely

betw

een

the

min

and

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val

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U

se 5

-

22%

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24.5

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es.

19%

2.46

%16

.03%

21.6

3%

40%

4.67

%35

.04%

45.6

8%

Dis

trib

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n Li

nes

4-Ye

ar

2009

2010

2011

2012

AV

GST

DEV

MIN

MA

X

Q115

%17

%21

%22

%19

%3.

14%

15.2

5%21

.75%

Q2

23%

28%

23%

24%

25%

2.50

%22

.79%

28.0

6%

Q3

28%

26%

26%

22%

25%

2.59

%21

.85%

28.0

1%

Q4

34%

29%

30%

33%

31%

2.20

%29

.12%

33.9

6%

Dis

trib

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n Su

bst

atio

ns

4-Ye

ar

2009

2010

2011

2012

AV

GST

DEV

MIN

MA

X

Q126

%24

%21

%27

%24

%2.

43%

21.2

4%26

.65%

Q2

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29%

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26%

2.92

%22

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29.2

4%

Q3

16%

19%

21%

20%

19%

2.03

%16

.48%

21.0

6%

Q4

30%

28%

35%

28%

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%28

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8%

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The

expe

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per

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.



2009

2010

2011

Q115

%12

%15

%

Q2

16%

18%

23%

Q3

22%

25%

21%

Q4

46%

45%

41%

Tran

smis

sio

n L

ines

2009

2010

2011

Q112

%13

%20

%

Q2

32%

22%

21%

Q3

23%

26%

23%

Q4

33%

39%

36%

Gen

erat

ion

2012

33%

20%

15

%

32%

2012

17

%

18

%

16

%

49%

Tran

smis

sio

n S

ub

stat

ion

s

2009

20

10

2011

20

12

Q1

26%

17

%

20%

20

%

Q2

26%

19

%

25%

26

%

Q3

20%

25

%

23%

18

%

Q4

29%

39

%

32%

37

%

Tota

l

2009

20

10

2011

20

12

Q1

17%

16

%

19%

21

%

Q2

22%

23

%

22%

22

%

Q3

23%

24

%

23%

18

%

Q4

39%

37

%

36%

38

%

4-Y

ear

AV

GST

DEV

MIN

MA

X

17.2

5%9.

49%

11.9

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.76%

19.3

1 %

2.78

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21.7

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AV

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X

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6.38

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42%

7.11

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AV

GST

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MIN

MA

X

20%

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24%

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4.64

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9%

4-Ye

ar

AV

GST

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MIN

MA

X

18%

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%35

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2%

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the

expe

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se 5

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w fl

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ns in

the

expe

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but t

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d sp

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U

se 5

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s.

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ub

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e th

roug

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ical

rec

ord

with

sm

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ns re

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age

and

aver

ages

fa

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mat

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betw

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se 5

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how

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d av

erag

es fa

ll ap

prox

imat

ely

betw

een

the

min

and

max

val

ues.

CD CD





Cost of Removal Analysis



Cost of Rem oval (COR) Analysis

OverviewCost of Removal (“COR”) is the costs for removal and disposal of a plant asset. The costs SCE expects to incur for the removal of assets are included in the budget of capital expenditures since it represents a cash flow associated with capital. Costs for removal are not capitalized to Plant-In-Service but are instead recorded as a debit (decrease) to SCE’s accumulated depreciation reserve.

COR in the Capital Budget is not the same as COR in DepreciationThe COR embedded in the capital expenditures is not the same as the COR recovered through depreciation accrual. The former represents the cash outlay that will be made during 2013-2017 for the assets expected to retire in those years; the latter is the accrual for the future removal of all existing assets. In accounting terms, the accrual for COR credits (increases) accumulated depreciation reserve to make a provision for future removal cost. The cash outlay, on the other hand, debits (decreases) the accumulated depreciation reserve. That is, the cash outlay offsets the previously accrued provision for removal cost. For example, assume a distribution pole with a 45-year service life and an expected cost of removal of $1,350. The annual depreciation expense for the COR will be $30 ($1,350 / 45). At the end of 45 years, the accumulated depreciation reserve will have been credited for the total $1,350. In the year the pole is expected to retire, $1,350 is included in SCE’s capital budget, since it is an expected cash expenditure. When the cost is incurred, SCE will debit the depreciation reserve for the $1,350, offsetting the total accumulated depreciation reserve accrued for the COR of that pole.

Estimating COR in the Capital ExpendituresTo estimate plant additions, SCE reduces the capital expenditures for COR using a ratio of COR expense to capital spending based on recorded experience. The ratio was developed by analyzing four years of recorded data of plant closings by class of plant. COR ratios are used for each class of plant and are applied to the capital budget expenditures. The following pages show the results of the analysis and the percentages used in the forecast to offset for COR.



K>

Sou

ther

n C

alifo

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Edi

son

Cap

ital A

dditi

ons

For

ecas

t: P

AR

AM

ETE

RS

C

ost o

f R

emov

al A

naly

sis

2009

- 2

012

4-Y

ear

Wei

ghte

d

Ass

et T

ype

2009

2010

2011

2012

Ave

rage

Use

Ge

ne

rati

on

Ste

am1

.02

%1

7.7

7%

24

.22

%1

5.8

1%

11

.95

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2.0

0%

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cle

ar-0

.74

%1

5.6

1%

22

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11

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ro6

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%

Pe

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ly B

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%0

.00

%0

.00

%

Ge

ne

ral

& I

nta

nai

ble

s

Inta

ngi

ble

-0.0

3%

0.0

2%

0.2

2%

0.0

3%

0.0

7%

0.0

0%

Ge

ne

ral

-1.2

3%

0.2

8%

-1.1

4%

-0.9

3%

-0.8

1%

0.0

0%





Work Order Lag Analysis



Capital Additions Forecasting Param eters W ork Order Closing Cycle Analysis

OverviewEstimation of when capital expenditures (and applicable overheads) will close to plant is critical in estimating its weighted inclusion in Rate Base, proper overhead calculations (AFUDC) and depreciation expense calculations.In consideration of this, the company divided the budget into three closing categories: Specifics, Blanket- Specifics and Blankets.

Specifics: Specific type budget items represent a single construction effort in which all of the estimated costs will close to Plant-In-Service when the asset is reported as in service. The in-service date (also referred to as the “inoperation date”) shown in the Capital Budget is used to estimate the month and year the total accumulated construction costs will close to Plant-In-Service. Recorded year-end 2012 CWIP work orders are cross referenced to the Capital Budget to identify what costs are part of a specific project. The CWIP work order is then assigned the same in-service date as the project in the Capital Budget.

Blanket-Specifics: “Blanket-Specifics” are budget item s that are often considered “blanket budget items,” because the estimated capital expenditures represent multiple construction efforts that are placed into service separately. A majority of SCE’s distribution budget items fall into this category. These budget items encompass multiple work orders, each of which is for a different construction effort. Blanket-Specifics are forecast to close to Plant-In-Service a certain period of time after money is spent. For example, a four-month lag indicates that expenditures forecast in January would close to Plant-In-Service in May, with all respective overheads and adjustment. Blanket-Specific work orders in recorded year-end 2012 CWIP are closed evenly over the lag time. For example, a four-month lag will close a Blanket-Specific CWIP work order evenly over the first four months of 2013. The lag times used in the capital additions forecast were developed through analysis of recorded work orders, by class of plant, for the length of time (in month s) they remained in CWIP before being closed to Plant- In-Service.

Blankets: Blankets represent expenditures for assets requiring minimal or no construction effort to place in service. Furniture and Equipment is an example of a blanket budget item. Charges to blanket work orders are recorded to Plant-In-Service one month after the money is spent. For example, expenditures forecast in January will close to Plant-In-Service in February. All Blanket work orders in recorded year-end 2012 CWIP are closed in January of 2013.

WO Closing Cycle AnalysisWhile estimating closing dates for Specific and Blanket projects is relatively straight-forward, Blanket-Specifics represent a myriad of different projects which all have different timing as to how long the project remains open and when it closes. In consideration of forecasting blanket specific projects, an analysis was conducted to obtain a closing patterns similar to the historical weighted additions to plant-in-service. The goal of the analysis was to identify on a Company level the 13-month weighted average weighted percentage for plant additions and apply an analogous approach to closing forecasted blanket specific projects. The follow page shows the results of the analysis.



Mo-Yr

Jan-15 Feb-15 Mar-15 Apr-15 May-15 Jun-15 Jul-15

Aug-15 Sep-15 Oct-15 Nov-15 Dec-15

Total Adds Wtd. Avg

Mo-Yr


Aug-16 Sep-16 Oct-16 Nov-16 Dec-16 Total

Wtd. Avg

Mo-Yr


Aug-17 Sep-17 Oct-17 Nov-17 Dec-17 Total

Wtd. Avg

Southern California Edison Capital Additions Forecast: PARAMETERS

Blanket Specific Lag Assumptions

Gross PlantAdditions Balance

3,180128 3,308128 3,436128 3,565157 3,722157 3,879190 4,069187 4,256187 4,442187 4,629318 4,947318 5,264318 5,582

2,4034,158


5,582155 5,737155 5,892155 6,047190 6,237190 6,426196 6,623193 6,816193 7,009193 7,203329 7,532329 7,861329 8,190

2,6086,689


8,190160 8,351160 8,511160 8,672196 8,868196 9,065198 9,263195 9,458195 9,653195 9,849333 10,181333 10,514333 10,846

Assumptions:GRC Blanket Specific Expenditure Forecast (Millions)

2015 2016 20172,547 2,638 2,665

Total Historical Average Capital Expenditure AnalysisQ1 Q2 Q3 Q4

18% 22% 22% 37%

Closing Lag 5 Months

Analysis:In consideration of forecasting blanket specific projects, an analysis was conducted to obtain a closing patterns similar to the historical weighted additions to plant-in- service. The goal of the analysis was to identify on a Company level the 13-month weighted average weighted percentage fo r plant additions and apply an analogous approach to closing forecasted blanket specific projects.

Using the tota l annual GRC forecasted blanket specific projects and the overall results from the historical expenditure analysis, applying a 5 month closing lag will result in closing additions to plant on a 41% weighted average percentage.

Weighted % for Plant Closings Using a 5-Month Lag:Item | 2015 | 2016 | 2017

Total Adds 2,403 2,608 2,656Wtd. Adds 978 1,107 1,135W td. Adds % 40.72% 42.44% 42.73%

2,6569,325





Capital Additions Forecast Example



Capital Additions Forecast Example

Overview

SCE uses Microsoft Excel 2010, spreadsheet software, to calculate the Company’s gross capital additions. The process that the spreadsheet workbook facilitates is referred to as the Capital Additions Forecast Model. While conceptually simple, the calculations in the model can be complex in order to integrate all the different parameters in the Capital Budget and year-end 2012 recorded CWIP balances. For modeling purposes, the expenditures in the Capital Budget are forecast separate from the recorded year-end 2012 CWIP balances. The forecast plant additions calculated from the CWIP balances and the Capital Budget are added together to obtain the total monthly plant additions. Although forecast separately, the CWIP balances are crossreferenced to the Capital Budget for in-operation dates for Specific projects that are included in the Capital Budget and have already incurred co sts prior to 2013.

The following pages show an example of the forecasting process for the three types of closing categories (Specifics, Blanket-Specifics and Blankets). The following sections discuss each of the steps on the following pages.

Forecasting Process

CWIP Data The CWIP data pr ovides the basis for the capital additions forecastfrom recorded year-end 2012 CWIP balances. The data includes PIN, WBS, Asset Type (Class of Plant), State, WBS Description, ISO %, AFUDC e ligibility, Close Date (in-service date), and the CWIP additions balance. The WBS is used to cross reference the WBS to the Capital Budget to identify in-service dates for Specific Projects. In SCE’ s forecasting model, the CWIP WBS are “rolled- up” into similar categories defined by Asset-Type, State, AFUDC eligibility, Close Date, and Percent ISO. This allows for modeling efficiency.

CWIP AFUDC AFUDC is calculated monthly using a rate (see workpapersentitled “Corporate Overheads and AFUDC”). For the CWIP forecast, the rate is applied to the CWIP Base Forward (see below) of the previous month. In the month the CWIP balance is estimated to close to Plant-In-Service the AFUDC rate is applied to one-half of the previous month’s Base Forward.

CWIP Base Forward CWIP Base Forward is the monthly inception-to-date balance oftotal construction costs, less any amounts that have closed to Plant- In-Service. The December 2012 CWIP Base Forward amount is the recorded year- end 2012 CWIP WBS balance less an allocation for cost of removal. Base Forward is essentially the same as CWIP,



CWIP Closings

RWIP AFUDC

RWIP Base Forward

RWIP Closings

Budget Data

but the term is used to help delineate between the forecast cumulative costs and the year-end recorded 2012 CWIP balances.

When a CWIP balance is estimated to close to Plant-In-Service, the total inception-to-date balance (Base Forward) and the current month AFUDC is closed as a plant addition. For Blanket-Specific work orders, only a portion of the balance (and AFUDC) is closed in each month corresponding to the assigned lag. For example, a CWIP Blanket-Sp ecific balance with a 4-month lag will have one- quarter of the balance close over the first four months of 2013, each with its own calculated AFUDC (i.e., the amount to close in January will have one-half a month of AFUDC, whereas the amount to close in April will have three and one-half months of AFUDC). Blanket CWIP work orders close in January of 2013 with one-half month calculation of AFUDC (if eligible), since they all have a one-month lag. CWIP Closings are represented with separate ISO and Non-ISO calculation tabs.

RWIP AFUDC is not used to calculate any AFUDC values. It is used to calculate Cost-of-Removal portion of year end 2012 CWIP balance. It was maintained to mimic CWIP cost flows to increase familiarity with calculation and ease of use.

RWIP Base Forward is the monthly inception-to-date balance of cost-of-removal portion of total construction costs, less any amounts that have closed to Plant-In-Service. The December 2012 RWIP Base Forward amount is the recorded year-end 2012 RWIP WBS balance which equals the allocation for cost of removal in the CWIP version of this tab.

When a RWIP bal ance is estimated to close cost-of-removal portion of CWIP to Plant-In-Service, the total inception-to-date balance (Base Forward) and the current month AFUDC is closed as a plant addition . RWIP Closings are represented with separate ISO and Non-ISO calculation tabs.

The Budget Data i s the adjusted Capital Budget (see workpapers entitled “Adjusted Capital Budget”) in addition to other information used to forecast plant additions from the capital expenditures. The data includes Exhibit, Witness, WBS, PIN, Program Group, Program, Asset Type (Class of Plant), State, Business Unit, WBS Description, Close Date, ISO%, Corporate Overheads (OH) and AFUDC eligibility, Percentage Reimbursable (CIAC offset), Percent Labor Allocation, and 2013-2017 estimated capital expenditures.



Budget Overheads (Labor)

Budget Expenditures

Budget Overheads (Total)

Budget AFUDC

Budget Base Forward

Budget Closings

Prior to forecasting monthly capital spending, the corporate overheads allocated on labor (P&B, Payroll taxes, and Injuries & Damages) are allocated pro rata (on estimate labor costs) for all budget items eligible to receive overheads. The total costs at this point are then “rolled-up” into similar categories defined by Asset Type, State, Close Date, Overhead and AFUDC eligibility, and percent CIAC, Percent ISO. This allows for calculation efficiency in the model.

The total annual costs at this point (direct expenditures and corporate overheads allocated on labor) are allocated monthly using recorded averages by class of plant. At the same time, a percentage is removed for cost of removal.

Overheads based on total cost are allocated pro-rata on a monthly basis to all project s eligible to receive overheads. The corporate overheads that are allocated on total cost are capitalized Administrative and General Expenses (A&G) and Property Taxes.

AFUDC is calculated using a rate (see workpapers entitled “Corporate Overheads and AFUDC”). The rate is applied to the Budget Base Forward (see below) of the previous month and one- half the sum of the current month directs and overhead allocations. In the month the b alance is expected to close to Plant-In-Service, the rate is applied to one-half of the previous month’s Budget Base Forward only.

Budget Base Forward is the monthly inception-to-date balance of direct expenditure s, corporate overheads, and AFUDC, less amounts that have closed to Plant-In-Service.

Budget closings to Plant-In-Service are estimated according to the in-service dates specified by closing category (Specific, Blanket- Specific, or Blanket). When the closing month is reached, the sum of the inception-to -date balance (Base Forward) and the current month’s direct expenditures, overheads, and AFUDC is closed as a plant addition. The closing amount for Blanket-Specific budget items includes only the direct expenditures and corporate overheads for the month that was lagged, and cumulative AFUDC. The same logic is applied to Unitized COR. For example, assume a Blanket-Specific Budget item with a 4-month closing lag. In May of 2013, only the January 2013 direct expenditures, corporate overheads, and AFUDC calculated on those amounts will close to Plant-In-Service. Blanket budget items are the same, but have only a one-month lag. Budget Closings are represented with separate Budget 100% Closings, ISO and Non-ISO calculation tabs.



Unitized

Transactional

Total Plant Additions

The Unitized COR is the cost-of-removal portion of CWIP/Budget Forecast that is accumulated as Closing to Plant-In-Service occurs on the item's close date. The Unitized COR mimics the closing budget item's closing type (Specific, Blanket Specific or Blanket). Although forecast separately, the recorded year end CWIP-COR and Capital Budget-COR are crossed referenced to assign closing dates for CWIP-COR to be included in a project forecast in the Capital Budget-COR.

The Transactional COR is the cost-of-removal portion of Budget Direct Expenditure and Overhead (Transactional COR section) that is accumulated based on the by asset-type expenditure pattern.The Transactional COR mimics the expenditure pattern of the CWIP/Budget Items in the Budget Direct Expenditure and Budget Overhead Tabs.

The total monthly plant additions are the sum of the CWIP monthly closings and the Budget monthly closings. The total monthly plant additions are then added to the year-end recorded 2012 plant balances and included in the weighted average plant balances in estimated Rate Base for 2013-2017.



CW

IP D

ATA

Exa

mpl

e o

f th

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apit

al A

ddit

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s Fo

reca

stin

g M

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0

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PIN

| W

BS

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C A

sset

Typ

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crip

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ISO

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AFU

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Clo

se D

ate

|C

WIP

3901

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Ass

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Item

1:

Item

2:

Item

3:

Cap

So

ft S

yr

Fur

nitu

re &

Eq

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Tra

nsm

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ubs

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Rec

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d Y

ear-

End

200

9 A

ddi

tion

s B

alan

ce (

$000

)

Item

1:

Item

2:

Item

3:

In-S

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ce D

ates

:

Item

1:

Item

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Item

3:

CO

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lloca

tion

Item

1:

Item

2:

Item

3:

ISO

Allo

catio

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Item

1:

Item

2:

Item

3:

AF

UD

C E

ligib

ility

Item

1:

Item

2:

Item

3:

1947

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1165

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1302

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Bla

nket

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cific

Cap

So

ft S

yr w

ork

ord

ers

have

a 3

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th l

ag

Yea

r-en

d 20

12 C

WIP

Bla

nket

wo

rk o

rder

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ose

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2013

Sp

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c w

ith D

ecem

ber,

201

3 in

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dat

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10.0

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10.0

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20

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%

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e (0

%)

Non

e (0

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20

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NO

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ligib

le

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Thre

e W

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re u

sed

to d

emon

stra

te th

e fo

reca

st m

etho

d to

clo

se

reco

rded

yea

r-end

201

2 C

WIP

WBS

to P

lant

-In-S

ervi

ce.

Ther

e is

a lo

t of i

nfor

mat

ion

prov

ided

her

e th

at is

use

d to

est

imat

e w

hen

the

WBS

will

clos

e an

d ho

w m

uch

will

clos

e to

Pla

nt-In

-Ser

vice

. Th

e re

cord

ed y

ear-e

nd 2

012

CW

IP b

alan

ces

are

fore

cast

ed s

epar

atel

y fro

m th

e ca

pita

l exp

endi

ture

s pr

ovid

ed in

the

budg

et (a

lthou

gh

info

rmat

ion

from

the

budg

et is

cro

ss-re

fere

nced

with

the

CW

IP

WBS

to m

atch

in-s

ervi

ce d

ates

& a

sset

type

s w

here

app

licab

le).

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plan

t add

ition

s fro

m e

ach

WBS

are

add

ed to

geth

er to

mak

e up

th

e to

tal m

onth

ly p

lant

add

ition

s. T

he to

tal m

onth

ly p

lant

add

ition

s ar

e th

en a

dded

to P

lant

-In-S

ervi

ce b

alan

ce th

at is

incl

uded

in R

ate

Base

.

Each

has

a d

iffer

ent c

losi

ng c

ateg

ory:

(1)

a "S

peci

fic" w

ork

orde

r w

ith a

n Ju

ne, 2

012

in s

ervi

ce d

ate;

(2)

a "B

lank

et-S

peci

fic"

("Spe

cific

-Bkt

"); a

nd, (

3) a

"Bla

nket

". Th

e Sp

ecifi

c an

d Bl

anke

t- Sp

ecifi

c W

BS a

re id

entif

ied

by c

ross

-refe

renc

ing

the

WBS

with

the

Cap

ital B

udge

t. Bl

anke

t WBS

are

kno

wn

sinc

e th

ey a

re

esta

blis

hed

as B

lank

et W

BS a

nd a

re e

asily

iden

tifie

d.

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ket-S

peci

fic C

WIP

WBS

are

clo

sed

to p

lant

by

spre

adin

g th

e C

WIP

bal

ance

eve

nly

over

the

lag

time.

For

exa

mpl

e, th

e C

ap S

oft

5yr B

lank

et-S

peci

fic W

BS h

ave

a 3-

mon

th la

g.

The

CW

IP b

alan

ce

in it

em 2

abo

ve, $

1,94

7.18

, will

have

one

-qua

rter c

lose

in th

e m

onth

s of

Jan

uary

thro

ugh

Mar

ch(w

ith a

dditi

onal

AFU

DC

if

elig

ible

). Th

e ca

pita

l exp

endi

ture

s in

the

Cap

ital B

udge

t are

clo

sed

rela

tive

to th

e sp

endi

ng.

For e

xam

ple,

spe

ndin

g in

Jan

uary

will

clos

e to

Pla

nt-In

-Ser

vice

in A

pril.

The

Cap

ital B

udge

t exp

endi

ture

cl

osin

gs (d

emon

stra

ted

late

r in

thes

e w

orkp

aper

s) c

ombi

ned

with

th

e C

WIP

clo

sing

s w

ill pr

ovid

e m

onth

ly c

losi

ngs

thro

ugho

ut 2

013

(CW

IP c

losi

ngs

in Ja

nuar

y th

roug

h M

arch

and

Cap

ital B

udge

t cl

osin

gs fr

om A

pril

forw

ard)

.

For t

he m

ost p

art,

CWI P

WBS

are

elig

ible

for A

FUD

C u

nles

s th

ey

are

used

and

use

ful a

t the

ir tim

e of

pur

chas

e an

d do

not

requ

ire

addi

tiona

l con

stru

ctio

n. M

ost g

ener

al p

lant

item

s su

ch a

s Fu

rnitu

re

& Eq

uipm

ent f

all i

nto

this

non

-elig

ible

cat

egor

y.

00



CW

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ASE

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RW

AR

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Exa

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the

Cap

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dditi

ons

Fore

cast

ing

Met

hod

(Nom

inal

$00

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Item

Ass

et T

ype

Clo

se D

ate

Dec

-12

Jan

-13

Feb

-13

Mar

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Ap

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May

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Jun

-13

Jul-

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ug

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Sep

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Oct

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No

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Cap

Sof

t 5yr

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ance

bef

ore

the

estim

ated

cos

ts c

lose

to P

lant

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ervi

ce (

Base

For

war

d is

esse

ntia

lly th

e sa

me

as C

WIP

, but

the

term

is

used

in th

e fo

reca

st to

del

inea

te b

etw

een

reco

rded

yea

r end

201

2 C

WIP

and

the

fore

cast

ed c

umul

ativ

e ba

lanc

es).

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Base

For

war

d is

used

in th

e ca

lcul

atio

n of

mon

thly

AF

UD

C.

The

CW

IP B

ase

Forw

ard

is si

mpl

y th

e la

st m

onth

's C

WIP

bal

ance

plu

s es

timat

ed A

FUD

C le

ss C

urre

nt M

onth

Clo

sing

.

Sinc

e, fo

r a th

e m

ost p

art,

the

reco

rded

CW

IP b

alan

ces

incl

ude

CO

R, e

ach

wor

k or

der i

s re

duce

d fo

r the

am

ount

of c

onst

ruct

ion

cost

that

will

be c

harg

ed a

s C

OR

. Th

e D

ec-1

2 ba

lanc

e ab

ove

refle

cts

the

reco

rded

yea

r-end

201

2 sh

own

in th

e C

WIP

DAT

A sh

eet r

educ

ed b

y an

am

ount

for C

OR.

00 CO



oo

CW

IP I

SO/N

on-I

SO

Exa

mpl

e o

f the

Cap

ital A

dd

itio

ns

For

ecas

ting

Met

hod

(Nom

inal

$00

0)

CW

IP I

SO

/Non

-ISO

rep

rese

nt th

e cu

mul

ativ

e co

sts

that

are

clo

sed

to P

lant

-ln-S

ervi

ce a

s m

onth

ly p

lant

add

ition

s.

The

cal

cula

tion

only

diff

ers

by m

ultip

lyin

g th

e fin

al c

alcu

latio

n by

ISO

% (

for

ISO

) or

1 m

inus

IS

O %

(fo

r N

on-IS

O).

The

mon

th a

nd y

ear

that

the

cost

s ar

e cl

osed

to P

lant

-ln-S

ervi

ce is

det

erm

ined

by

the

clos

ing

cate

gory

(S

peci

fic,

Bla

nket

-Spe

cific

, or

Bla

nket

)

Item

Ass

et T

ype

Clo

se D

ate

Clo

se R

efJa

n-13

Feb-

13M

ar-1

3A

pr-1

3M

av-1

3Ju

n-13

Jul-1

3A

uq-1

3S

ep-1

3O

ct-1

3N

ov-1

3D

ec-1

3

Cap

Sof

t 5y

rSp

ecifi

c Bk

t5

584.

258

6.1

C 5

90.1

^)

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2Fu

rnitu

re &

Equ

ipm

ent

Bla

nket

1C

-1,0

49.2

)

0.0

1 0.

00.

00.

00.

00.

00.

00.

00.

00.

00.

0

3Tr

ansm

issi

on S

ubst

atio

nsD

ec-1

312

/

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

C 1,1

18.2

Plan

t A

dd

itio

ns

=

Prev

iou

s M

on

th's

B

ase

Forw

ard

Pla

nt

Ad

dit

ion

s =

Prev

iou

s M

on

th's

B

ase

Forw

ard

+C

urr

en

t M

onth

A

FU

DC

1,0

49

.2 =

1

,04

9.2

+ 0

1,0

03

.2 =

1

,11

8.2

+ 0

.0

BLAN

KET

EXAM

PLE:

One

-mon

th l

ag;

CW

IP

bala

nce

clos

ed i

n Ja

nuar

y (le

ss C

OR)

Plan

t

Ad

dit

ion

s =

1 I

Ass

et T

ype

Clos

ing

Lag

Dec

12 B

ase

Forw

ard

AFU

DC

Elig

ibili

ty

59

0 .1

=

1 /

3 *

1.7

52

.5 *

1.0

1~1

AFU

DC

Clo

sing

W

orks

heet

BLA

NK

ET-S

PEC

IFIC

EXA

MPL

E:

Thre

e-m

onth

lag

; C

WIP

bal

ance

(le

ss C

OR)

clo

sed

over

fi

rst

thre

e m

onth

s w

ith A

FUD

C,

if e

ligib

le.

SP

EC

IFIC

PR

OJE

CT

EXAM

PLE:

D

ecem

ber,

2013

Clo

se

Dat

e

CW

IP U

nitiz

ed C

OR

Item

| A

sset

Typ

eC

lose

Dat

eC

lose

Ref

|

Jan-

13

|Fe

b-13

|

Mar

-13

|A

pr-1

3 |

Mav

-13

|Ju

n-13

|

Jul-1

3 |

Auq

-13

|S

ep-1

3 |

Oct

-13

|N

ov-1

3 |

Dec

-13

1 C

ap S

oft

5yr

Spec

ific

Bkt

564

.964

.964

.90.

00.

00.

00.

00.

00.

00.

00.

00.

02

Furn

iture

& E

quip

men

tB

lank

et1

116.

60.

00.

00.

00.

00.

00.

00.

00.

00.

00.

00.

03

Tran

smis

sion

Sub

stat

ions

Dec

-13

120.

00.

00.

00.

00.

00.

00.

00.

00.

00.

00.

026

0.4

SPE

CIF

IC P

RO

JEC

T EX

AMPL

E:

Dec

embe

r, 20

13 C

lose

D

ate

Dec

12

CO

R %

Pla

nt

Ad

dit

ion

s(

1 -

CO

R %

)

26

0.4

=1

,17

1.8

1 *

(0 .2

/ 1

- 0

.2)



oo

CD

RW

IP B

ASE

FO

RW

AR

D

Exa

mpl

e o

f the

Cap

ital A

dditi

ons

Fore

cast

ing

Met

hod

(Nom

inal

$00

0)

Item

Ass

et T

ype

Clo

se D

ate

Dec

-12

Jan-

13Fe

b-13

Mar

-13

Apr

-13

Mav

-13

Jun-

13Ju

l-13

Auq

-13

Sep

-13

Oct

-13

Nov

-13

Dec

-13

Cap

Sof

t 5yr

Spe

cific

Bkt

194.

712

9.8

64.9

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

0.0

2Fu

rnitu

re &

Equ

ipm

ent

Bla

nket

116.

60.

00.

00.

00.

00.

00.

00.

00.

00.

00.

00.

00.

0

3Tr

ansm

issi

on S

ubst

atio

nsD

ec-1

326

0.4

260.

426

0.4

260.

426

0.4

260.

426

0.4

260.

426

0.4

260.

426

0.4

260.

40.

0

RW

IP B

ase

Forw

ard

repr

esen

ts th

e on

goin

g C

ost-o

f-Rem

oval

por

tion

of C

WIP

bal

ance

bef

ore

the

estim

ated

cos

ts c

lose

to P

lant

-In-S

ervi

ce (

Base

For

war

d is

esse

ntia

lly th

e sa

me

as C

ost-o

f-Rem

oval

por

tion

of C

WIP

, but

the

term

is u

sed

in th

e fo

reca

st to

del

inea

te b

etw

een

reco

rded

yea

r end

201

2 C

WIP

and

the

fore

cast

ed C

ost-o

f-Rem

oval

cu

mul

ativ

e ba

lanc

es).

The

RW

IP B

ase

Forw

ard

is si

mpl

y th

e la

st m

onth

's R

WIP

bal

ance

min

us C

urre

nt M

onth

RW

IP C

losi

ng.

The

reco

rded

RW

IP b

alan

ces

is on

ly th

e C

ost-o

f-Rem

oval

por

tion

of C

WIP

Item

M

av-1

3 Ju

n-13

Ju

l-13

Aug

-13

Sep

-13

Oct

-13

Nov

-13

Dec

-13

3 26

0.4

260.

4 26

0.4

260.

4 26

0.4

260.

4 26

0.4

o

Base

Prev

ious

Mon

th's

Cur

rent

Mon

thFo

rwar

d=

Base

For

war

d ~

Clos

ings

0 =

26

0.4

-

260.

4

SP

EC

IFIC

PR

OJE

CT

EX

AM

PLE

: D

ecem

ber

, 2

01

3 C

lose

ba

te

Item 1

Dec

-12

Jan-

13

Feb-

13

Mar

-13

Apr

-13

Mav

-13

Jun

-13

Jul-1

3



RW

IP IS

O/N

on-IS

O

Exa

mpl

e o

f the

Cap

ital A

dditi

ons

Fore

cast

ing

Met

hod

(Nom

inal

$00

0)

RW

IP IS

O/N

on-IS

O r

epre

sent

s th

e cu

mul

ativ

e C

ost-o

f-Rem

oval

cos

ts th

at a

re c

lose

d to

Pla

nt-ln

-Ser

vice

as

mon

thly

pla

nt a

dditi

ons.

The

cal

cula

tion

only

diff

ers

by m

ultip

lyin

g th

e fin

al c

alcu

latio

n by

ISO

% (

for I

SO) o

r 1

min

us IS

O %

(fo

r Non

-ISO

). Th

e m

onth

and

yea

r tha

t the

cos

ts a

re c

lose

d to

Pla

nt-ln

-Ser

vice

is d

eter

min

ed b

y th

e cl

osin

g ca

tego

ry (S

peci

fic, B

lank

et-S

peci

fic, o

r Bl

anke

t)

Item

Ass

et T

ype

Clo

se D

ate

Clo

se R

efJa

n-13

Feb-

13M

ar-1

3A

pr-1

3M

av-1

3Ju

n-13

Jul-1

3A

uq-1

3S

ep-1

3O

ct-1

3N

ov-1

3D

ec-1

3

Cap

Sof

t 5yr

Spe

cific

Bkt

364

.964

.9C

64

.9J

0.

00.

00.

00.

00.

00.

00.

00.

00.

0

2Fu

rnitu

re &

Equ

ipm

ent

Bla

nket

111

6.6)

0.0

I 0.00.

00.

00.

00.

00.

00.

00.

00.

00.

0

3Tr

ansm

issi

on S

ubst

atio

nsD

ec-1

312

/

o.o

0.0

I 0.00.

00.

00.

00.

00.

00.

00.

00.

0r

2604

^

Plan

tA

dditi

ons

Prev

ious

M

onth

's

Base

For

war

d

116.

6 =

11

6.6

BL

AN

KE

T

EX

AM

PLE

: O

ne

-mo

nth

lag

; C

WIP

bal

an

ce c

lose

d i

n

Jan

ua

ry (

less

CO

R)

p,an

t i

# A

sse

t T

yp

e

yD

ec 1

2 B

ase

Add

ition

s -

Clo

sin

g La

gFo

rwar

d

64.9

=

1 /

3

* 19

4 .7

i

BL

AN

KE

T-S

PE

CIF

IC E

XA

MP

LE:

Th

ree

-mo

nth

lag

; C

WIP

bal

ance

(le

ss C

OR

) cl

ose

d o

ver

firs

t th

ree

mon

ths.

Plan

tA

dditi

ons

Prev

ious

Mon

th's

Ba

se F

orw

ard

260.

4 =

26

0.4

SP

EC

IFIC

PR

OJE

CT

EX

AM

PLE

: D

ecem

ber

, 2

01

3 C

lose

ba

te

00



BU

DG

ET

DA

TA

_

—

—

Exa

mpl

e of

the

Cap

ital A

dd

itio

ns

For

ecas

ting

Met

hod

(Nom

inal

$00

0)1

- E

LIG

IBLE

0

- N

OT

ELI

GIB

LE

00 00

Item

WB

SG

RC

Ass

et T

vpe

Clo

se D

ate

% I

SOO

HA

FUD

C%

Col

.20

13 B

2014

B20

15 B

2016

B

2017

BLa

bor %

2013

B w

/Lab

or

1CI

T-O

O-O

P-C

S-0

0003

1C

ap S

oft 5

yrS

peci

fic B

kt0.

00%

11

0.00

%2,

177.

3053

5.40

2,20

0.00

2,20

0.00

1,

200.

0014

.86%

2,38

3.89

2CG

O-O

O-N

U-SO

-OO

OI9

8Fu

rnitu

re &

Equ

ipm

ent

Bla

nket

0.00

%0

09.

87%

1,59

3.29

1,56

5.76

2,04

7.54

I0.

00%

1,59

3.45

3C

ET-

ET-

TP-R

L-52

6900

Tran

smis

sion

Sub

stat

ions

Dec

-13

20.0

0%1

10.

00%

2,81

0.12

-I -I

7.50

%2,

944.

71

Th

e b

udge

t da

ta i

s th

e i

nfo

rmat

ion

spe

cific

to e

ach

bud

get

item

. P

roje

ct s

pe

cific

info

rmat

ion

com

es

fro

m th

e Y

ello

w B

oo

k an

d i

s us

ed e

stim

ate

how

the

cap

ital

exp

end

iture

s w

ill c

lose

to P

lant

-In-

Ser

vice

. T

his

is

an e

xam

ple

of t

hre

e b

udge

t ite

ms

in th

e fo

reca

st a

nd

the

follo

win

g p

ages

will

de

mo

nst

rate

how

the

cap

ital e

xpe

nd

iture

s fr

om

the

Ye

llow

Bo

ok

are

fore

cast

into

pla

nt a

dditi

ons.

T

he

pla

nt a

dd

itio

ns

fro

m fo

reca

st

fro

m th

e Y

ello

w B

ook

are

add

ed t

o t

he

pla

nt a

dd

itio

ns

fore

cast

fro

m th

e r

eco

rde

d y

ear-

en

d 2

012

CW

IP b

alan

ces

to m

ake

up

the

tota

l m

onth

ly p

lant

add

ition

s th

at

are

add

ed to

the

Pla

nt-

In-S

erv

ice

bal

ance

in

clud

ed i

n R

ate

Bas

e.

Eac

h bu

dget

item

has

a d

iffe

ren

t clo

sin

g c

ateg

ory:

(1)

a "

Sp

eci

fic"

wo

rk o

rde

r w

ith a

n D

ece

mb

er,

201

3 in

se

rvic

e d

ate;

(2)

a "

Bla

nke

t-S

pe

cific

" ("

Spe

cific

-Bkt

");

and,

(3)

a "

Bla

nket

".

Th

e b

udge

t ite

ms

tha

t ar

e cl

ass

ified

as

Bla

nke

t-S

pe

cific

s a

nd B

lank

ets

are

de

term

ine

d b

y th

e ty

pe o

f p

roje

ct it

is.

For

exa

mpl

e, S

CE

ch

arg

es

exp

en

ditu

res

for

Fu

rnitu

re &

Eq

uipm

ent

in a

Bla

nket

wo

rk o

rder

, w

hic

h is

clo

sed

eve

ry m

onth

, an

d so

the

bud

get

item

for

furn

iture

and

eq

uip

me

nt

is c

lass

ifie

d a

s a

Bla

nket

.

Da

ta U

sed

To

Fo

rec

as

t C

ap

ita

l E

xp

en

dit

ure

s T

o P

lan

t A

dd

itio

ns

Dat

a D

escr

iptio

nIte

m 1

:Ite

m 2

:Ite

m 3

:

Ass

et T

ype:

Cap

Sof

t 5yr

Furn

iture

& E

quip

men

tTr

ansm

issi

on S

ubst

atio

ns

Cap

ital E

xpen

ditu

res

(201

3)2,

177.

31,

593.

32,

810.

1

In-S

ervi

ce D

ate:

Spe

cific

Bkt

Blan

ket

Dec

-13

CO

R %

(201

3)0.

00%

0.00

%3.

40%

ISO

Allo

catio

n0%

0%20

%

AFU

DC

Elig

ibili

ty1

01

Cor

pora

te O

H E

ligib

ility

10

1

CIA

C %

0.00

%9.

87%

0.00

%

Labo

r %14

.86%

0.00

%7.

50%

Exp

endi

ture

Pat

tern

1st q

uarte

r25

.00%

10.6

9%19

.92%

2nd

quar

ter

25.0

0%11

.12%

26.5

6%3r

d qu

arte

r25

.00%

15.9

6%21

.15%

4th

quar

ter

25.0

0%62

.24%

32.3

7%



BU

DG

ET D

IREC

T E

XP

END

ITU

RES

Exa

mpl

e o

f the

Cap

ital A

dd

itio

ns

For

ecas

ting

Met

hod

(Nom

inal

$00

0)

Item

I

GR

C A

sset

Typ

e I

Clo

se D

ate

I1

qtr

I2

qtr

|3

qtr

|4

qtr

|%

Col

|

2013

CO

R |

Jan-

13

| Fe

b-13

I

Mar

-13

IA

pr-1

3 |

Mav

-13

|Ju

n-13

|

Jul-1

3A

uq-1

3S

ep-1

3 |

Oct

-13

|N

ov-1

3 |

Dec

-13

1 C

ap S

oft

5yr

Spec

ific

Bkt

0.08

330.

0833

0.08

330.

0833

0.00

%0.

00%

19

8.7

(7)

198.

719

8.7

198.

719

8.7

198.

719

8.7

198.

719

8.7

198.

719

8.7

198.

7

2 Fu

rnitu

re &

Equ

ipm

enl

Bla

nket

0.03

560.

0371

0.05

320.

2075

9.87

%0.

00%

56.8

56.8

56.8

59.1

59.1

59.1

84.8

84.8

84.8

330.

633

0.6

330.

6

3 Tr

ansm

issi

on S

ubst

ati

Dec

-13

0.06

640.

0885

0.07

050.

1079

0.00

%3.

00%

189.

718

9.7

189.

725

2.9

252.

925

2.9

201.

420

1.4

201.

430

8.2

308.

230

8.2

©

Qua

rter

ly S

pend

ing

(by

clas

s of

pla

nt -

see

wor

kpap

ers

entit

led

"Cap

ital

Exp

endi

ture

s A

naly

sis"

)

Item

GR

C A

sset

Tvo

e1s

t qt

r2n

d qt

r3r

d qt

r4t

h qt

rTO

TAL

1C

ap S

oft

5yr

25.0

0%25

.00%

25.0

0%25

.00%

100%

2Fu

rnitu

re &

Equ

ipm

ent

10.6

9%11

.12%

15.9

6%62

.24%

100%

3Tr

ansm

issi

on S

ubst

atio

ns19

.92%

26.5

6%21

.15%

32.3

7%10

0%

The

tota

l cos

ts u

p to

this

ste

p (d

irect

exp

endi

ture

s an

d la

bor

base

d ov

erhe

ads)

are

spr

ead

out

mon

thly

acc

ordi

ng th

e qu

arte

rly

reco

rded

spe

ndin

g pa

ttern

, by

cla

ss o

f pla

nt (a

sset

type

). Fo

r sp

endi

ng o

n a

Spe

cific

Pro

ject

in th

e ye

ar it

is e

stim

ated

to c

lose

to

Pla

nt-ln

-Ser

vice

, th

e co

sts

are

spre

ad e

venl

y up

thro

ugh

the

mon

th th

e pr

ojec

t will

clo

se.

For

exam

ple,

if a

pro

ject

has

an

in-

serv

ice

date

of D

ecem

ber,

2013

, th

en th

e an

nual

201

3 to

tal c

ost w

ill b

e sp

read

eve

nly

over

the

first

ten

mon

ths

of th

e ye

ar

(Jan

uary

- O

ctob

er).

A

t the

sam

e tim

e th

e co

sts

are

spre

ad,

the

estim

ated

CO

R c

ompo

nent

is r

emov

ed.

To

tal

Co

stQ

ua

rte

rly

(Dir

ect

s +

P<&B

and

x

Per

cen

tag

e x

(1

_

C0

R)

Pay

roll

Ta

x)3

19

8.7

= 2

,38

4 x

[8.

33%

/ 3

] x

(1

-0)

Nov

-13

Dec

-13

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see

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FU

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ng th

e sa

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hod

used

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lloca

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e P

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tal

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how

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Jan

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IA

pr-

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Jun

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5yr

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0.0

3Tr

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0.3

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Item 3

GR

C A

sset

Typ

eTr

ansm

issi

on S

ubst

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n-13

0.3

Feb-

130.

3M

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3 0.3

Apr

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Ite

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pit

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pe

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=

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] x

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BU

DG

ET

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Oct

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ific

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3 Tr

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AFU

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see

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kpap

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rate

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pplie

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eac

h A

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C-

elig

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base

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irect

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ase

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Item

G

RC

Ass

et T

ype

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ansm

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Jan-

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Feb-

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Mar

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CT

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Prev

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func

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ates

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lanc

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ly s

pend

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e ca

lcul

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eac

h m

onth

ly s

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wer

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spec

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proj

ect w

ith a

n in

-ser

vice

dat

e of

the

mon

th it

is la

gged

to c

lose

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|____

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IgR

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Typ

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Jan

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|Fe

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|

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| A

pr-1

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May

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Jul-

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Sep

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n th

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tal b

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Item

G

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Ass

et T

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sion

Sub

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ions

Jan

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Jan

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ay.

For B

lank

et

budg

et it

ems

the

clos

ing

date

is o

ne-m

onth

afte

r the

fore

cast

spe

nd.

For e

xam

ple,

Jan

uary

spe

nd

will

clo

se in

Feb

ruar

y.

Dur

ing

the

clos

e to

pla

nt s

tep,

CIA

C w

ill b

e de

duct

ed.

The

plan

t add

ition

s fo

reca

st fr

om th

e Y

ello

w B

ook

are

adde

d to

the

plan

t add

ition

s fo

reca

st fr

om

reco

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yea

r-en

d 20

12 C

WIP

fort

he to

tal m

onth

ly p

lant

add

ition

s ad

ded

the

Pla

nt-In

-Ser

vice

ba

lanc

e in

clud

ed in

Rat

e Ba

se.

Pla

nt/A

dditi

ons

Prev

ious

M

onth

's

Bas

e Fo

rwar

d

Cur

rent

Mon

thE

xpen

ditu

res

Cur

rent

Mon

thO

verh

eads

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rent

Mon

thA

FUD

C

3.06

7.4

= 2.

745.

6 +

308.

2 +

13.6

+ 0

Pla

nt/A

dditi

ons

AFU

DC

Clo

sing

W

orks

heet

AFU

DC

Elig

ibili

ty xC

urre

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onth

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s Cl

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g B

ase

Forw

ard

Cur

rent

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th

less

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verh

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ET

SP

EC

IFIC

PR

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EX

AM

PLE

:E

XA

MP

LE:

One

-mon

th l

ag;

Janu

ary

Dec

embe

r, 2

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spen

d cl

osed

in

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rvic

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ate

56.8

= a

n *

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0

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ntA

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orks

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rent

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e Fo

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rent

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th

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verh

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NK

ET

-SP

EC

IFIC

EX

AM

PLE

: T

hre

e-m

on

th l

ag;

Feb

ruar

y sp

end

will

cl

ose

in M

ay.

210.

2 =

(1.0

14)^

1 *

198.

65 +

8.7

Bud

get U

nitiz

ed C

OR

Item

| G

RC

Ass

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vd%

Col

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ate

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13

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I

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ep-1

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Oct

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IN

ov-1

3 I

Dec

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1 C

ap S

oft 5

yr0%

Spe

cific

Bkt

0.0

0.0

0.0

0.0

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0.0

0.0

0.0

0.0

0.0

0.0

2 Fu

rnitu

re &

Equ

10%

Bla

nket

0.0

0.0

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3 Tr

ansm

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i0%

Dec

-13

0.0

0.0

0.0

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0.0

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0.0

0.0

0.0

0.0

0.0

92.2

SP

EC

IFIC

PR

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CT

Cur

rent

C

urre

ntE

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Plan

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ar

yeap

Dec

embe

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2013

------

------

------

--►

Add

ition

s -

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endi

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s O

verh

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in-s

ervi

ce d

ate

92

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= 8

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+

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Un

itize

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The

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tized

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the

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imic

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|

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4,18

5.6





Organizational Unit Summary Capital Ex penditures



S outhe rn C a lifo rn ia Ed ison C om pany

C A P IT A L W O R K P A P E R S - T O T A L C O M P A N Y

O R G A N IZ A T IO N A L UN I T S U M M A R Y

(N om ina l $000)

(1) ORGANIZATIONAL UNIT FORECAST CAPITAL EXPENDITURES: TOTAL COMPANY

Item B us iness UnitForecast C ap ita l E xpend itures

2013 2014 2015 2016 2017 Tota l

1 C orpo ra te C ente r 1,095 1,095 1,095 1,095 1,095 5,474

2 CS 20,441 29,926 35,581 38,248 38,012 162,209

3 C S - O pera tiona l E xce llence -626 -290 -596 0 0 -1,513

4 G EN - Four C orners 14,740 10,518 6,678 6,133 25,979 64,048

5 G EN - Fuel C e lls 711 0 0 0 0 711

6 G EN - Hydro 82 ,134 72,649 99,231 103,816 80,463 438 ,293

7 G EN - Mohave 600 0 0 0 0 600

8 G EN - M ounta inview 9,632 1,327 1,131 955 759 13,804

9 G EN - P eakers 1,074 2,954 3,043 3,240 3,444 13,755

10 G EN - Pebbly Beach 2,480 5,465 420 310 60 8,735

11 G EN - S o la r PV 31,500 425 1,035 269 5,680 38,909

12 IT 275,389 299,035 328 ,480 350 ,717 320 ,380 1,574,001

13 N O N -G R C 21,908 15,020 20,238 20,599 21,038 98,803

14 OS 92,996 95,870 112,332 107,596 111,557 520,351

15 O S - O pera tiona l E xce llence -8,842 -9,915 0 0 0 -18,757

16 P ow er P rocurem ent 3 ,716 1,800 1,850 1,550 1,550 10,466

17 P ow er P rocurem ent - O pera -264 -18 -5 0 0 -287

18 PV N G S 30,810 32,390 31,600 30,810 30,020 155,630

19 S O N G S 2&3 69,863 20,916 15,195 11,620 18,677 136,271

20 S S & C 33,165 65,308 52,162 22,702 16,199 189,536

21 T& D 3,118,252 3,022,206 3,202,431 3,176,535 3,138,210 15,657 ,634

Tota l 3,800,773 3, 666 ,680 3,911,903 3 ,876,194 3,813,123 19,068 ,674



S outhe rn C a lifo rn ia E d ison C om pany

C A P IT A L W O R K P A P E R S - T O T A L C O M P A N Y

O R G A N IZ A T IO N A L UN I T S U M M A R Y

(N om ina l $000)

(2) ORGANIZATIONAL UNIT RECORDED AND AUTHORIZED CAPITAL AND FORECAST EXPENDITURES: TOTAL COMPANY

DescriptionRecorded Capital Expenditures Forecast Capital Expenditures

2008 2009 2010 2011 2012 2013 2014 2015 2016 2017

Authorized Expenditures 2,832,523 3,903,694

Recorded & Forecast Expenditures 2,209,558 2,762,674 3,596,930 3,744 ,803 3,731,262 3,800,773 3,666,680 3,911,903 3,876,194 3,813,123

Total Expenditures 16,045,226 19,068,674

Recorded, Authorized and Fore cast Expenditures Graph

4.500.000

4.000.000

3.500.000

3.000.000

2.500.000

2.000.000

1.500.000

1,000,000

500,000

0

□ f



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