PSC REF#:280477

Description Schedule

SUMMARY OF COMMISSION STAFF ADJUSTMENTS 1

COMPARATIVE INCOME STATEMENT 2

STAFF ADJUSTED ELECTRIC OPERATING INCOME AND OTHER RATE BASE

COMPONENTS

3

STAFF ADJUSTED ELECTRIC OPERATING & MAINTENANCE EXPENSE 4

STAFF ADJUSTED ELECTRIC UTILITY PLANT 5

PURCHASED POWER EXPENSE 6

DEVELOPMENT OF DIRECT ALLOCATORS 7

ELECTRIC COST OF SERVICE STUDY: PSCW STANDARD 8

FUNCTIONALIZED ELECTRIC CLASS COST OF SERVICE 9

EMBEDDED COST ALLOWANCE CALCULATION 10

EQUIVALENT PEAKER ANALYSS 11

LIGHTING SERVICE COST ANALYSIS 12

EXPERA SUBSTATION COST ANALYSIS 13

SCHEDULE OF DEPRECIATION RATES 14

Public Service Commission of Wisconsin

KAUKAUNA UTILITIES

Ex-PSC-Singletary-1

2800-ER-107

Prepared by: Corey S.J. Singletary

Energy Policy Analyst, Gas and Energy Division

Ex-PSC-Singletary-1

Ex.-PSC-Singletary-1 Docket 2800-ER-107

Witness: Corey S.J. Singletary January 15, 2016

Cover Page

PSC REF#:280477Public Service Commission of Wisconsin

RECEIVED: 01/15/16, 3:38:01 PM

Docket 2800-ER-107

Witness: Corey S.J. Singletary

Schedule 1

Page 1 of 1KAUKAUNA UTILITIES

SUMMARY OF COMMISSION STAFF ADJUSTMENTS

TEST YEAR ENDED DECEMBER 31, 2015

Utility Forecasted 2015 Staff Adjustments

Staff Adjusted Forecast

TY2015

FORECASTED UTILITY OPERATING INCOME

OPERATING REVENUES

Tariff Revenue 59,217,988 (130,301) 59,087,687

Other Sales of Electricity 1,353,838 1,353,838

Other Revenue 356,200 11,865 368,065

60,928,026 (118,436) 60,809,590

OPERATING EXPENSE

Operation Expense 48,733,914 (647,428) 48,086,486

Maintenance Expense 1,414,300 (25,669) 1,388,631

Depreciation Expense 4,038,388 93,854 4,132,242

Amortization Expense 0 0

Taxes 3,363,812 (29,709) 3,334,103

TOTAL OPERATING EXPENSES 57,550,414 (608,952) 56,941,462

NET OPERATING INCOME 3,377,612 490,516 3,868,128

Income From Utility Plant Leased to Others 0 0

TOTAL OPERATING INCOME/(LOSS) 3,377,612 490,516 3,868,128

FORECASTED NET INVESTEMENT RATE BASE

Average Utility Plant in Service 135,007,647 135,007,647

less:

Average Accumulated Depreciation 43,363,233 46,928 43,410,160

NET PLANT IN SERVICE 91,644,415 91,597,487

plus:

Average Material and Supplies 1,922,909 1,922,909

less:

Average Customer Advances for Construction 38,644 38,644

Average Reg Liability (Contributed Depr Reserve) 830,752 830,752

AVERAGE NET INVESTMENT RATE BASE 92,697,928 (46,928) 92,651,000

INCREASE/(DECREASE) REQUESTED

Average Net Investment Rate Base (NIRB) 92,697,928 92,651,000

Rate of Return Requested (ROR) 6.00% -0.70% 5.30%

Requested Return on Rate Base (NIRB x ROR) 5,561,876 (651,373) 4,910,503

Less: Estimated Operating Income (above) 3,377,612 3,868,128

Retail Revenue Increase Requested 2,184,264 (1,141,888) 1,042,375

Percentage Tariffed Revenue Increase Requested 3.69% -1.92% 1.76%

Revenue Requirements 63,112,290 (1,260,325) 61,851,965

Ex-PSC-Singletary-1 1/15/2016 8:03 AM

Docket 2800-ER-107


Schedule 2

Page 1 of 1

Present Proposed Dollar Percent

Rates* Rates Change Change

OPERATING REVENUES

RETAIL SALES OF ELECTRICITY

Residential Service 13,624,765 $13,870,986 246,221 1.81%

General Service 3,881,581 $3,800,414 (81,167) -2.09%

Small Power Service 3,792,984 $3,888,406 95,422 2.52%

Cp-2 8,420,624 $8,692,395 271,771 3.23%

Cp-3 28,872,074 $29,377,880 505,806 1.75%

Cp-4 - $0

Lighting Service 495,659 $496,545 886 0.18%

TOTAL RETAIL SALES OF ELECTRICITY 59,087,687 60,126,625 1,038,939 1.76%

*/ Reflects a Test Year PCAC of $0.0000 per kWh.

OTHER SALES OF ELECTRICITY 1,353,838 1,353,838 - 0.00%

TOTAL ALL SALES OF ELECTRICITY 60,441,525 61,480,463 1,038,939 1.72%

OTHER OPERATING REVENUE

Forfeited Discounts 76,299 76,299

Miscellaneous Service Revenue 16,741 16,741

Sales of Water & Water Power - -

Rent from Electric Property 257,959 257,959

Interdepartmental Rents 9,702 9,702

Other Electric Revenues 7,364 7,364

TOTAL OTHER OPERATING REVENUES 368,065 368,065

TOTAL ALL OPERATING REVENUES (A) 60,809,590 61,848,528

OPERATING EXPENSE

O. & M. EXPENSE

Production Expense

Purchased Power Expense (87.51% of O&M) 43,295,651 43,295,651

Generation Expenses 1,788,932 1,788,932

Total Production Expenses 45,084,583 45,084,583

Trans. & Distrib. Expenses 1,621,564 1,621,564

Customer Account & Sales Expenses 515,201 515,201

Admin. & General Expenses 2,253,769 2,253,769

TOTAL O. & M. EXPENSE 49,475,117 49,475,117

DEPRECIATION EXPENSE 4,132,242 4,132,242

AMORTIZATION EXPENSE - -

TAXES 3,334,103 3,334,103

TOTAL OPERATING EXPENSES (B) 56,941,462 56,941,462

NET OPERATING INCOME (A-B = C) 3,868,127 4,907,066

AVG. NET INVEST. RATE BASE (D) 92,651,000 92,651,000

RATE OF RETURN ON RATE BASE(C/ D) 4.17% 5.30%

Requested Rate of Return 5.30% 5.30%

Revenue Deficiency 1,042,376 $3,437

Retail Revenue Increase/(Decrease) $1,038,939

% Retail Revenue Increase/(Decrease) 1.76%

KAUKAUNA UTILITIES

COMPARATIVE INCOME STATEMENT



Docket 2800-ER-107


Schedule 3


STAFF ADJUSTED ELECTRIC OPERATING INCOME AND OTHER RATE BASE COMPONENTS


OPERATING INCOME ACCOUNTS

Acct # Acct Description Utility Filed Adjustments Staff Audited

UTILITY OPERATING INCOME 400 Operating Revenues 60,928,026 (118,436) 60,809,590

401 Operation Expense 48,733,914 (647,428) 48,086,486

402 Maintenance Expense 1,414,300 (25,669) 1,388,631

403 Depreciation Expense 4,038,388 93,854 4,132,242

404-407 Amortization Expense -

408 Taxes 3,363,812 (29,709) 3,334,103

412-413 Income From Utility Plant Leased to Others

TOTAL UTILITY OPERATING INCOME 3,377,612 490,516 3,868,128

SALES OF ELECTRICITY 440 Residential Sales 13,888,699 (263,934) 13,624,765

441 Rural Sales - -

442 Small Commercial and Industrial Sales 7,674,563 2 7,674,565

443 Large Commercial and Industrial Sales 37,159,067 133,631 37,292,698

444 Public Street and Highway Lighting 495,659 (0) 495,659

445 Other Sales to Public Authorities

447 Sales for Resale 1,353,838 1,353,838

448 Interdepartmental Sales

OTHER OPERATING REVENUE 450 Forfeited Discounts 70,000 6,299 76,299

451 Miscellaneous Service Revenue 16,500 241 16,741

453 Sales of Water & Water Power -

454 Rent from Electric Property 250,000 7,959 257,959

455 Interdepartmental Rents 9,700 2 9,702

456 Other Electric Revenues 10,000 (2,636) 7,364

SUBTOTAL SALES OF ELECTRICITY 60,571,826 (130,301) 60,441,525

SUBTOTAL OTHER OPERATING REVENUE 356,200 11,865 368,065

TOTAL OPERATING REVENUES 60,928,026 (118,436) 60,809,590

OTHER RATE BASE


UTILITY PLANT 101.20 Customer Advances 38,644 38,644

111.10 Accummulated Depreciation 43,363,233 46,928 43,410,160

111.20 Regulatory Liability (Contributed Depr Reserve) 830,752 830,752

CURRENT AND ACCRUED ASSETS 151-152 Materials & Supplies - Fuel

154-163 Materials & Supplies - Plant Materials & Supplies 1,922,909 1,922,909

SUBTOTAL UTILITY PLANT 44,232,629 46,928 44,279,556

SUBTOTAL CURRENT AND ACCRUED ASSETS 1,922,909 1,922,909

UTILITY RETURN ON AVERAGE NET INVESTMENT RATE BASE

Utility Capital Structure Percent

Equity 43.59%

Long Term Debt 56.51%

Utility Cost of Capital

Equity 6.09%

Long Term Debt 4.69%

Staff Audited Return on Rate Base 5.30%

Utility Requested Return on Rate Base 6.00%

Adjustment -0.70%


Docket 2800-ER-107


Schedule 4


STAFF ADJUSTED ELECTRIC OPERATING & MAINTENANCE EXPENSE


OPERATION & MAINTENANCE EXPENSE


STEAM POWER GENERATION 500.00 Operation Supervision & Engineering

501.00 Fuel

502.00 Steam Expense

503.00 Steam from Other Source

504.00 Steam Transferred - Credit

505.00 Electric Expenses

506.00 Misc Steam Power Expenses

507.00 Rents

510.00 Maint. Supervision & Engineering

511.00 Maint. of Structures

512.00 Maint. of Boiler Plant

513.00 Maint. of Electric Plant

514.00 Maint. Misc Steam Plant

HYDRAULIC POWER GENERATION EXPENSE 535.00 Operation Supervision & Engineering 116,900$ 116,900$

536.00 Water for Power 3,000$ 3,000$

537.00 Hydraulic Expenses 149,500$ 149,500$

538.00 Electric Expenses 232,200$ 232,200$

539.00 Misc Hydraulic Power Generation Expenses 497,500$ 497,500$

540.00 Rents -$ -$

541.00 Maint. Supervision & Engineering 67,900$ 67,900$

542.00 Maint. of Structures 65,000$ (11,251)$ 53,749$

543.00 Maint. of Reservoirs, Dams, Waterways 66,700$ 66,700$

544.00 Maint. of Electric Plant 160,900$ 160,900$

545.00 Maint. of Misc Hydraulic Plant 53,700$ 53,700$

OTHER POWER GENERATION 546.00 Operation Supervision & Engineering 9,200$ 9,200$

547.00 Fuel

548.00 Generation Expenses 38,500$ (12,617)$ 25,883$

549.00 Misc Other Power Generation Expenses 700$ 700$

550.00 Rents


552.00 Maint. of Structures 1,000$ 1,000$

553.00 Maint. of Generating & Electric Plant 5,300$ 5,300$

554.00 Maint. of Misc Other Power Generation Plant

OTHER POWER SUPPLY EXPENSES 555.00 Purchased Power 43,475,714$ (180,063)$ 43,295,651$

556.00 System Control & Load Dispatching 335,600$ 335,600$

557.00 Other Expense

TRANSMISSION EXPENSES 560.00 Operation Supervision & Engineering

561.00 Load Dispatching

562.00 Station Expenses

563.00 Overhead Line Expenses

564.00 Underground Line Expenses

566.00 Misc Transmission Expenses

567.00 Rents

568.00 Maint. Supervision & Engineering

569.00 Maint. of Structures

570.00 Maint. of Station Equipment

571.00 Maint. of Overhead Lines

572.00 Maint. of Underground Lines

573.00 Maint. of Misc Transmission Plant


Docket 2800-ER-107


Schedule 4


STAFF ADJUSTED ELECTRIC OPERATING & MAINTENANCE EXPENSE


OPERATION & MAINTENANCE EXPENSE


DISTRIBUTION EXPENSES 580.00 Operation Supervision & Engineering 317,000$ 317,000$

581.00 Load Dispatching 110,000$ 110,000$

582.00 Station Expenses 108,300$ 108,300$

583.00 Overhead Line Expenses 47,000$ (12,236)$ 34,764$

584.00 Underground Line Expenses 32,000$ 32,000$

585.00 Street Lighting & Signal Expenses 600$ 600$

586.00 Meter Expenses 149,000$ 149,000$

587.00 Customer Installation Exp. -$ -$

588.00 Misc. Distribution Expenses 269,300$ 269,300$

589.00 Rents -$ -$


591.00 Maint. of Structures 1,000$ 1,000$

592.00 Maint. of Station Equipment 103,000$ 103,000$

593.00 Maint. of Overhead Lines 343,500$ 343,500$

594.00 Maint. of Underground Lines 66,000$ 66,000$

595.00 Maint. of Line Transformers 3,700$ 3,700$

596.00 Maint. of Street Lighting & Signal Systems 23,200$ 23,200$

597.00 Maint. of Meters -$ -$

598.00 Maint. of Misc. Distribution Plant -$ -$

CUSTOMER ACCOUNT EXPENSES 901.00 Supervision 76,300$ 76,300$

902.00 Meter Reading Expenses 65,100$ 65,100$

903.00 Customer Records & Collection Expenses 317,500$ (18,735)$ 298,765$

904.00 Uncollectable Accounts 100,000$ (25,964)$ 74,036$

905.00 Misc Customer Accounts Expenses -$ -$

CUSTOMER SERVICE & INFORMATIONAL EXPENSES 906.00 Customer Service & Informational Expenses

SALES EXPENSES 911.00 Supervision -$ -$

912.00 Demonstrating & Selling Expenses -$ -$

913.00 Advertising Expenses 27,000$ (26,000)$ 1,000$

916.00 Misc Sales Expenses -$ -$

ADMINISTRATIVE AND GENERAL EXPENSES 920.00 Administrative and General Salaries 400,000$ (77,132)$ 322,868$

921.00 Office Supplies & Expenses 100,000$ (21,303)$ 78,697$

922.00 Administrative Expenses Transferred - Credit (20,000)$ (20,000)$

923.00 Outside Services Employed 125,000$ (32,751)$ 92,249$

924.00 Property Insurance 130,000$ 130,000$

925.00 Injuries and Damages 115,000$ (26,451)$ 88,549$

926.00 Employee Pensions & Benefits 1,272,000$ (163,430)$ 1,108,570$

928.00 Regulatory Commission Expenses 16,000$ 16,000$

929.00 Duplicate Charges - Credit -$ -$

930.00 Misc. General Expenses 118,000$ (50,746)$ 67,254$

931.00 Rents -$ -$

932.00 Maintenance of General Plant 384,000$ (14,418)$ 369,582$

TOTAL STEAM POWER GENERATION -$ -$

TOTAL HYDRO. POWER GENERATION 1,413,300$ (11,251)$ 1,402,049$

TOTAL OTHER POWER GENERATION 63,900$ (12,617)$ 51,283$

TOTAL OTHER POWER SUPPLY 43,811,314$ (180,063)$ 43,631,251$

TOTAL TRANSMISSION EXPENSES -$ -$

TOTAL DISTRIBUTION EXPENSES 1,633,800$ (12,236)$ 1,621,564$

TOTAL ELECRIC EXPENSES 46,922,314$ (216,167)$ 46,706,147$

TOTAL CUSTOMER EXPENSES 558,900$ (44,699)$ 514,201$

TOTAL CUSTOMER SERVICE EXPENSES -$ -$

TOTAL SALES EXPENSE 27,000$ (26,000)$ 1,000$

TOTAL A & G EXPENSES 2,640,000$ (386,231)$ 2,253,769$

TOTAL O & M EXPENSES $50,148,214 $49,475,117


Docket 2800-ER-107


Schedule 5

Page 1 of 2

UTILITY PLANT ACCOUNTS

Acct # Acct Description

Gross Plant in

Service

Accumulated

Depreciation

Depreciation

Expense

Depreciation

Rate

Regulatory

Liability

INTANGIBLE PLANT 301.00 Organization

302.00 Franchises & Consents

303.00 Miscellaneous Intangible Plant

PRODUCTION PLANT - Steam Production Plant 310.00 Land & Land Rights

311.00 Structures and Improvements

312.00 Boiler Plant Equipment

313.00 Engines and Engine Drive Generators

314.00 Turbogenerator Units

315.00 Accessory Electric Equipment

316.00 Misc. Power Plant Equipment

PRODUCTION PLANT - Hydraulic Production 330.00 Land & Land Rights $961,475

331.00 Structures and Improvements $12,984,990 $3,839,300 $519,400 4.00%

332.00 Reservoirs, Dams, & Waterways $18,934,023 $3,437,586 $568,021 3.00%

333.00 Water Wheels, Turbines, & Generators $27,694,140 $4,265,764 $581,577 2.10%

334.00 Accessory Electric Equipment $7,194,166 $1,999,852 $215,825 3.00%

335.00 Misc. Power Plant Equipment $447,801 $166,078 $14,777 3.30%

336.00 Roads, Railroads & Bridges $646,525 $257,930 $12,931 2.00%

PRODUCTION PLANT - Other Production 340.00 Land & Land Rights $27,532

341.00 Structures and Improvements $149,538 $129,751 $4,486 3.00%

342.00 Fuel Holders, Producers, & Access's $183,462 $104,380 $6,421 3.50%

343.00 Prime Movers $971,770 $1,101,448 $0 3.50%

344.00 Generators $459,072 $459,072 $0 3.50%

345.00 Accessory Electric Equipment $478,813 $333,002 $16,758 3.50%

346.00 Misc. Power Plant Equipment $12,504 $12,504 $0 3.30%

TRANSMISSION PLANT 350.00 Land & Land Rights


353.00 Station Equipment

354.00 Towers & Fixtures

355.00 Poles and Fixtures

356.00 Overhead Conductors & Devices

357.00 Underground Conduit

358.00 Underground Conductors & Devices

359.00 Roads & Trails

DISTRIBUTION PLANT 360.00 Land & Land Rights $267,807

361.00 Structures and Improvements $656,222 $102,760 $19,687 3.00%

362.00 Station Equipment $12,990,765 $7,033,258 $415,704 3.20%

363.00 Storage Battery Equipment $0 $0 0.00%

364.00 Poles, Towers and Fixtures $7,403,423 $2,526,666 $288,733 3.90% $270,237

365.00 Overhead Conductors & Devices $6,713,270 $2,488,240 $208,111 3.10% $257,256

366.00 Underground Conduit $935,822 $176,727 $18,716 2.00% $11,531

367.00 Underground Conductors & Devices $6,067,397 $2,126,042 $200,224 3.30% $158,009

368.00 Line Transformers $6,079,635 $2,621,473 $200,628 3.30%

369.00 Services $2,410,387 $1,448,035 $98,826 4.10%

370.00 Meters $1,961,693 $97,728 $98,085 5.00%

371.00 Installations on Customer Premises $0 $0 $0 0.00%

372.00 Leased Property On Customer Premises $0 $0 $0 0.00%

373.00 Street Lighting & Signal Systems $1,784,304 $1,408,583 $91,000 5.10%

GENERAL PLANT 389.00 Land and Land Rights $629,514

390.00 Structures and Improvements $9,895,627 $2,461,426 $253,328 2.56%

391.00 Office Furniture & Supplies $385,831 $149,372 $24,114 6.25%

391.10 Computer Equipment $1,900,129 $1,831,592 $141,500 20.00%

392.00 Transportation Equipment $1,806,925 $1,207,629 $0 10.00%

393.00 Stores Equipment $122,896 $79,162 $6,145 5.00%

394.00 Tool, Shop & Garage Equipment $764,047 $704,859 $50,962 6.67%

395.00 Laboratory Equipment $63,708 $59,331 $3,185 5.00%

396.00 Power Operated Equipment $282,002 $264,414 $0 10.00%

397.00 Communications Equipment $694,789 $491,654 $69,479 10.00%

397.10 SCADA Equipment $17,000 $1,700 $1,700 10.00%

398.00 Misc. Equipment $28,643 $22,842 $1,919 6.70%

399.00 Other Tangible Property

SUBTOTAL INTANGIBLE PLANT $0 $0 $0

SUBTOTAL STEAM PRODUCTION $0 $0 $0

SUBTOTAL HYDRAULIC PRODUCTION $68,863,120 $13,966,510 $1,912,531

SUBTOTAL OTHER PRODUCTION $2,282,691 $2,140,157 $27,665

SUBTOTAL TRANSMISSION PLANT $0 $0 $0

SUBTOTAL DISTRIBUTION PLANT $47,270,725 $20,029,512 $1,639,714

SUBTOTAL ELECTRIC PLANT $118,416,536 $36,136,179 $3,579,910

SUBTOTAL GENERAL PLANT $16,591,111 $7,273,981 $552,332

TOTAL PLANT $135,007,647 $43,410,160 $4,132,242

Staff Adjusted Test Year Values

KAUKAUNA UTILITIES

STAFF ADJUSTED ELECTRIC UTILITY PLANT



Docket 2800-ER-107


Schedule 5

Page 2 of 2

UTILITY PLANT ACCOUNTS

Acct # Acct Description

INTANGIBLE PLANT 301.00 Organization

302.00 Franchises & Consents

303.00 Miscellaneous Intangible Plant

PRODUCTION PLANT - Steam Production Plant 310.00 Land & Land Rights


312.00 Boiler Plant Equipment

313.00 Engines and Engine Drive Generators

314.00 Turbogenerator Units



PRODUCTION PLANT - Hydraulic Production 330.00 Land & Land Rights


332.00 Reservoirs, Dams, & Waterways

333.00 Water Wheels, Turbines, & Generators



336.00 Roads, Railroads & Bridges

PRODUCTION PLANT - Other Production 340.00 Land & Land Rights


342.00 Fuel Holders, Producers, & Access's

343.00 Prime Movers

344.00 Generators



TRANSMISSION PLANT 350.00 Land & Land Rights



354.00 Towers & Fixtures

355.00 Poles and Fixtures




359.00 Roads & Trails

DISTRIBUTION PLANT 360.00 Land & Land Rights



363.00 Storage Battery Equipment

364.00 Poles, Towers and Fixtures




368.00 Line Transformers

369.00 Services

370.00 Meters

371.00 Installations on Customer Premises

372.00 Leased Property On Customer Premises

373.00 Street Lighting & Signal Systems

GENERAL PLANT 389.00 Land and Land Rights


391.00 Office Furniture & Supplies

391.10 Computer Equipment

392.00 Transportation Equipment

393.00 Stores Equipment

394.00 Tool, Shop & Garage Equipment

395.00 Laboratory Equipment

396.00 Power Operated Equipment

397.00 Communications Equipment

397.10 SCADA Equipment

398.00 Misc. Equipment

399.00 Other Tangible Property

SUBTOTAL INTANGIBLE PLANT

SUBTOTAL STEAM PRODUCTION

SUBTOTAL HYDRAULIC PRODUCTION

SUBTOTAL OTHER PRODUCTION

SUBTOTAL TRANSMISSION PLANT

SUBTOTAL DISTRIBUTION PLANT

SUBTOTAL ELECTRIC PLANT

SUBTOTAL GENERAL PLANT

TOTAL PLANT

KAUKAUNA UTILITIES

STAFF ADJUSTED ELECTRIC UTILITY PLANT


Gross Plant in

Service

Accumulated

Depreciation

Depreciation

Expense

Gross Plant in

Service

Accumulated

Depreciation

Depreciation

Expense

$961,475

$12,984,990 $3,839,300 $519,400

$18,934,023 $3,437,586 $568,021

$27,694,140 $4,265,764 $581,577

$7,194,166 $1,999,852 $215,825

$447,801 $166,078 $14,777

$646,525 $257,930 $12,931

$27,532

$149,538 $129,751 $4,486

$183,462 $104,380 $6,421

$971,770 $1,101,448 $0

$459,072 $459,072 $0

$478,813 $333,002 $16,758

$12,504 $12,504 $0

$267,807

$656,222 $102,760 $19,687

$12,990,765 $7,033,258 $415,704

$0 $0

$7,403,423 $2,526,666 $288,733

$6,713,270 $2,488,240 $208,111

$935,822 $176,727 $18,716

$6,067,397 $2,126,042 $200,224

$6,079,635 $2,621,473 $200,628

$2,410,387 $1,448,035 $98,826

$1,961,693 $97,728 $98,085

$0 $0 $0

$0 $0 $0

$1,784,304 $1,408,583 $91,000

$629,514

$9,895,627 $2,461,426 $253,328

$385,831 $149,372 $24,114

$1,900,129 $1,784,670 $47,655 $46,923 $93,845

$1,806,925 $1,207,629 $0

$122,896 $79,162 $6,145

$764,047 $704,859 $50,962

$63,708 $59,331 $3,185

$282,002 $264,414 $0

$694,789 $491,654 $69,479

$17,000 $1,700 $1,700

$28,643 $22,837 $1,910 $5 $9

$0 $0 $0 $0 $0 $0

$0 $0 $0 $0 $0 $0

$68,863,120 $13,966,510 $1,912,531 $0 $0 $0

$2,282,691 $2,140,157 $27,665 $0 $0 $0

$0 $0 $0 $0 $0 $0

$47,270,725 $20,029,512 $1,639,714 $0 $0 $0

$118,416,536 $36,136,179 $3,579,910 $0 $0 $0

$16,591,111 $7,227,054 $458,478 $0 $46,928 $93,854

$135,007,647 $43,363,233 $4,038,388 $0 $46,928 $93,854

Utility Filed Test Year Values Staff Adjustments


Docket 2800-ER-107


Schedule 6


PURCHASED POWER EXPENSE


ENERGY PURCHASES: DEMAND ALLOCATION Total Utility PCAC Classes PCAC2 Classes

Retail KWH Sales 687,776,222 Meter Level Coincident Demand 1,136,611 540,079 596,532

Company Use 0 Distribution Loss Factor 2.517% 4.111% 1.028%

Loss Factor 2.52% Coincident Demand @ Delivery Point* 1,165,958 563,232 602,726

Line Losses 17,758,304 Allocation Factor 48.3% 51.7%

Equals: Total kWh Requirements After Loss 705,534,526 Allocated Demand Charges (1) 23,714,686 11,455,702 12,258,985

Generated Energy 154,488,600 */ Includes Hydro Capacity

Equals: Total kWh Purchased Power After Generation 551,045,926 ENERGY ALLOCATION

Retail kWh Sales 687,776,222 292,287,650 395,488,572

ENERGY USE & CHARGES Distribution Loss Factor 2.517% 4.378% 1.094%

On Peak 38.30% 211,043,118 Line Losses 17,758,304 13,381,905 4,376,399

Off-Peak 100.00% 340,002,808 Total Requirements 705,534,526 305,669,555 399,864,971

On Peak $0.04408 /kwh $9,302,781 Allocation Factor 43.3% 56.7%

Off-Peak $0.03069 /kwh $10,434,686 Allocated Energy Charges (2) 19,580,965 8,483,362 11,097,603

Energy Cost Adjustment $0.00006 /kwh $33,063

Voltage Adjustment ($0.01000) ($197,705) Total Allocated Purchased Power Charges 19,939,064 23,356,587

DEMAND CHARGES

Variable Transmission Demand kW 968,895 TEST YEAR 2015 PRO FORMA PCAC PCAC Classes

Billed Demand kW 968,895 Allocated Total Cost of Purchased Power $19,939,064

Variable Demand Charge $1.959 /kW $1,898,065 Cost of Fuel $1,300

Demand Charge $17.408 /kW $16,866,524 Adjustment to Total Power Cost

Demand Cost Adjustment1 ($0.001) /kW Adjusted Total Cost of Power $19,940,364

DCA kW1 968,895 ($1,405) Divided by: Total Retail kWh Sales 292,287,650

Demand Cost Adjustment2 $0.000 /kW Equals: Avg. Cost per kWh (New Base Cost, "U") $0.0682

DCA kW2 968,895 $0 Less: Present PCAC "U" Factor $0.0680

Voltage Adjustment ($0.010) ($187,632) Pro Forma 2015 PCAC $0.0002

Fixed Transmission Charge $416,339.610 /Month $4,996,075

Other Demand Related Chg.1

$133,200.000 $133,200 FILING POINT "A" (Reporting Limit) CALCULATIONS

Test Year Revenues @ Authorized Rates $0

1: Other Demand Related Charges Description Multiplied by: 30.0%

Divided by: Test Year kWh Sales 292,287,650

Filing Point "A" Calculation -$

Reporting Limit* $0.0000

OTHER CHARGES AND ADJUSTMENTS: *: Reporting Limit "A" is the lesser of Filing Point "A" Calculation and $0.0150 per kWh

Customer Charge $300.00 /Month $3,600

Metering Points 3

Metering Point Charge $400.00 /Metering Point $14,400 TEST YEAR 2015 PRO FORMA PCAC2: DCA PCAC2 Classes

Other Charges2

$0.00 $0 Allocated Demand Charges $12,258,985

Adjustment to Allocated Demand Charges

2: Other Demand Related Charges Description Adjusted Total Allocated Demand Charges $12,258,985

Divided by: Retail Billed Demand 678,856

Equals: Average Base Demand Cost Factor $18.058

Less: Present BDCF $15.333

TOTAL COST OF PURCHASED POWER $43,295,651 Pro Forma PCAC2 - DCA $2.725

TOTAL PURCHASED POWER DEMAND/ENERGY ALLOCATION TEST YEAR 2015 PRO FORMA PCAC2: ECA PCAC2 Classes

Demand Related $23,704,827 Allocated Energy Charges $11,097,603

Energy Related Charges $19,572,824 Cost of Fuel $1,700

Other Charges $18,000 Adjustment to Allocated Energy Charges

Other Allocated to Demand 9,859 PCAC:PCAC2 Adjusted Total Allocated Energy Charges $11,099,303

Other Allocated to Energy 8,141 Distribution Divided by: Retail kWh Sales 395,488,572

Loss Factor Ratio Equals: Average Base Energy Cost Factor $0.0281

Total Purchase Power Demand Charges 23,714,686 Demand 4.00:1 Less: Present BECF $0.0313

Total Purchase Power Energy Charges 19,580,965 Energy 4.00:1 Pro Forma PCAC2 - ECA ($0.0032)

Sch. 26 Transmission Pass Through Charge


Docket 2800-ER-107


Schedule 7


ELECTRIC COST OF SERVICE STUDY: PSCW STANDARD

DEVELOPMENT OF DIRECT ALLOCATORS


LINE

NO. DESCRIPTION

TOTAL

UTILITY RG RG TOU GS GS TOU CP-1 CP-1 TOU CP-2 PRIMARY

CP-2

SECONDARY CP-3 PRIMARY CP-3 TRANS CP-4 PRIMARY

CP-4

SECONDARY

STREET &

AREA LIGHTS

ATHLETIC

LIGHTING

SOURCE OR ALLOCATION

METHOD

1 CUSTOMER BILLED DEMAND 118,847 10,152 159,666 109,589 290,305 388,551 - - Test Year Billed kW

2 CUSTOMER MAXIMUM METERED DEMAND 1,806,346 465,703 1,092 131,672 358 118,847 10,152 162,108 111,199 386,322 411,819 - - 7,075 - Max Demand @ Delivery

3 Percentage 1.0000 0.2578 0.0006 0.0729 0.0002 0.0658 0.0056 0.0897 0.0616 0.2139 0.2280 0.0000 0.0000 0.0039 0.0000 Meter - NCP

4 Avg. kW per customer @ meter 2.96 3.79 7.07 4.26 914.21 1269.00 9006.02 3587.06 96580.49 205,909 - -

5

6 Line Transformer Weighting Factor 1.00 1.00 1.00 1.00 0.98 1.00 - 1.00 - - - - 1.00 1.00

7 Line Transformer Allocation 843,475 465,703 1,092 131,672 358 116,225 10,152 - 111,199 - - - - 7,075 - Line 2 * Line 6

8 Percentage 1.0000 0.5521 0.0013 0.1561 0.0004 0.1378 0.0120 0.0000 0.1318 0.0000 0.0000 0.0000 0.0000 0.0084 0.0000 Transformer - NCP

9 Loss Factor: Secondary 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% 1.50% Primary to Secondary Loss

10 Primary Weighting Factor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 0.00 1.00 1.00 1.00 1.00

11 Primary System Allocation 1,407,412 472,795 1,108 133,677 363 120,657 10,307 162,108 112,892 386,322 - - - 7,183 - Line 2/(1- Line 9) * Line 10

12 Percentage 1.0000 0.3359 0.0008 0.0950 0.0003 0.0857 0.0073 0.1152 0.0802 0.2745 0.0000 0.0000 0.0000 0.0051 0.0000 Primary - NCP

13 Secondary Weighting Factor 1.00 1.00 1.00 1.00 0.98 1.00 - 1.00 - - - 1.00 1.00 1.00

14 Secondary System Allocation 843,475 465,703 1,092 131,672 358 116,225 10,152 - 111,199 - - - - 7,075 - Line 2 * Line 13

15 Percentage 1.0000 0.5521 0.0013 0.1561 0.0004 0.1378 0.0120 0.0000 0.1318 0.0000 0.0000 0.0000 0.0000 0.0084 0.0000 Secondary - NCP

16 Coincidence Factor 39% 49% 49% 70% 54% 56% 63% 65% 54% 94% 0% 0% 38% 0% Line 18 / Line 2

17

18 GROSS SYSTEM PEAK 1,091,426 181,775 538 64,902 252 63,734 5,702 102,847 72,434 207,981 388,551 2,710 - CP Demand @ Meter

19 Loss Factor 2.55% 5.75% 5.75% 5.75% 5.75% 4.54% 4.34% 1.50% 3.00% 1.50% 0.78% 0.00% 0.00% 5.75% 0.00% Equal to Line 57

20 Adjusted Amount 1,120,007 192,865 571 68,862 267 66,766 5,961 104,413 74,674 211,148 391,606 - - 2,875 - Line 18/(1- Line 19)

21 Percentage 1.0000 0.1722 0.0005 0.0615 0.0002 0.0596 0.0053 0.0932 0.0667 0.1885 0.3496 0.0000 0.0000 0.0026 0.0000 Transmission - CP

22 Avg. kW per customer/mo @ meter 1.16 1.87 3.48 3.00 490.26 712.75 5,713.72 2,336.58 51,995.25 194,275.50 - - Line 18 / Line 37

23 Avg. kW per customer/mo @ transmission 1.23 1.98 3.70 3.18 513.58 745.09 5,800.73 2,408.85 52,787.06 195,802.76 - - Line 20 / Line 38

24

25 Substation Weighting Factor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 - 1.00 1.00 1.00 1.00

26 Weighted Substation Allocation 728,402 192,865 571 68,862 267 66,766 5,961 104,413 74,674 211,148 - - - 2,875 - Line 20 * Line 25

27 Percentage 1.0000 0.2648 0.0008 0.0945 0.0004 0.0917 0.0082 0.1433 0.1025 0.2899 0.0000 0.0000 0.0000 0.0039 0.0000 Substation - CP

28

29 GROSS PRODUCTION COINCIDENT PEAK 1,091,426 181,775 538 64,902 252 63,734 5,702 102,847 72,434 207,981 388,551 - - 2,710 - Equal to Line 18

30 Less: Direct Load Control Kw -

31 Less: Interruptible -

32 Sub-Total 1,091,426 181,775 538 64,902 252 63,734 5,702 102,847 72,434 207,981 388,551 - - 2,710 - Line 29 - Line 30 - Line 31

33 Loss Factor 2.55% 5.75% 5.75% 5.75% 5.75% 4.54% 4.34% 1.50% 3.00% 1.50% 0.78% 0.00% 0.00% 5.75% 0.00% Equal to Line 57

34 Adjusted Amount 1,120,007 192,865 571 68,862 267 66,766 5,961 104,413 74,674 211,148 391,606 - - 2,875 - Line 32/(1- Line 33)

35 Percentage 1.0000 0.1722 0.0005 0.0615 0.0002 0.0596 0.0053 0.0932 0.0667 0.1885 0.3496 0.0000 0.0000 0.0026 0.0000 Production

36

37 CUSTOMERS 14,888 13,111 24 1,552 7 130 8 18 31 4 2 - - 1 Test Year Average Meters

38 Percentage 1.0000 0.8806 0.0016 0.1042 0.0005 0.0087 0.0005 0.0012 0.0021 0.0003 0.0001 0.0000 0.0000 0.0001 0.0000 Customer

39 Customer Weighting Factor 1 1 2 2 15 15 25 25 75 75 25

40 Weighted Customer Allocation 20,023 13,111 24 3,104 14 1,950 120 450 775 300 150 - - 25 - Line 37 * Line 39

41 Percentage 1.0000 0.6548 0.0012 0.1550 0.0007 0.0974 0.0060 0.0225 0.0387 0.0150 0.0075 0.0000 0.0000 0.0012 0.0000 Weighted Customer

42 Primary Weighting Factor 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00

43 Weighted Primary System Allocation 19,873 13,111 24 3,104 14 1,950 120 450 775 300 - - - 25 - Line 37 * Line 39 * Line 42

44 Percentage 1.0000 0.6597 0.0012 0.1562 0.0007 0.0981 0.0060 0.0226 0.0390 0.0151 0.0000 0.0000 0.0000 0.0013 0.0000 Primary - Weighted Cust.

45 Secondary Weighting Factor 1.00 1.00 1.00 1.00 0.97 1.00 - 1.00 - 1.00 - 1.00 1.00 1.00

46 Weighted Secondary System Customer Allocation 19,080 13,111 24 3,104 14 1,907 120 - 775 - - - - 25 - Line 37 * Line 39 * Line 45

47 Percentage 1.0000 0.6872 0.0013 0.1627 0.0007 0.0999 0.0063 0.0000 0.0406 0.0000 0.0000 0.0000 0.0000 0.0013 0.0000 Secondary - Weighted Cust.

48 Line Transformer Weighting Factor 1.00 1.00 1.00 1.00 0.02 - - - 0.33 - - - 1.00 1.00

49 Weighted Line Transformer Customer Allocation 19,080 13,111 24 3,104 14 1,907 120 - 775 - - - - 25 - Line 37 * Line 39 * Line 48

50 Percentage 1.0000 0.6872 0.0013 0.1627 0.0007 0.0999 0.0063 0.0000 0.0406 0.0000 0.0000 0.0000 0.0000 0.0013 0.0000 Transformer - Weighted Cust.

51

52 ENERGY USE 687,776,222 116,333,421 278,738 33,638,877 130,746 34,842,789 3,117,067 61,382,483 40,090,285 181,522,263 213,966,309 - - 2,473,244 Total Test Year Energy

53 Percentage 1.0000 0.1691 0.0004 0.0489 0.0002 0.0507 0.0045 0.0892 0.0583 0.2639 0.3111 0.0000 0.0000 0.0036 0.0000 Consumption

54 On Peak Energy 257,637,555 43,625,033 80,356 12,614,579 23,658 17,804,665 862,698 26,455,674 17,662,890 56,445,189 81,815,489 - - 247,324 - Total Peak Energy

55 Off Peak Energy 430,138,667 72,708,388 198,382 21,024,298 107,088 17,038,124 2,254,369 34,926,809 22,427,395 125,077,074 132,150,820 - - 2,225,920 - Total Off Peak Energy

56 On Peak Percentage 37.5% 28.8% 37.5% 18.1% 51.1% 27.7% 43.1% 44.1% 31.1% 38.2% 0.0% 0.0% 10.0% Line 54 / Line 52

57 Loss Factor 2.515% 5.75% 5.75% 5.75% 5.75% 4.54% 4.34% 1.50% 3.00% 1.50% 0.78% 5.75% Transmission to Meter Losses

58 Total Energy Adjusted Amount 705,521,420 123,430,685 295,743 35,691,116 138,723 36,500,176 3,258,485 62,317,242 41,330,191 184,286,561 215,648,366 - - 2,624,132 - Line 52/(1- Line 57)

59 Percentage 1.0000 0.1749 0.0004 0.0506 0.0002 0.0517 0.0046 0.0883 0.0586 0.2612 0.3057 0.0000 0.0000 0.0037 0.0000 Energy

60 Peak Energy Adjusted Amount 264,428,020 46,286,507 85,258 13,384,169 25,101 18,651,590 901,838 26,858,552 18,209,165 57,304,760 82,458,667 - - 262,413 - Line 54/(1- Line 57)

61 Percentage 1.0000 0.1750 0.0003 0.0506 0.0001 0.0705 0.0034 0.1016 0.0689 0.2167 0.3118 0.0000 0.0000 0.0010 0.0000 Energy - Peak

62 Off Peak Energy Adjusted Amount 441,093,400 77,144,178 210,485 22,306,948 113,621 17,848,586 2,356,648 35,458,689 23,121,026 126,981,801 133,189,700 - - 2,361,718 - Line 55/(1- Line 57)

63 Percentage 1.0000 0.1749 0.0005 0.0506 0.0003 0.0405 0.0053 0.0804 0.0524 0.2879 0.3020 0.0000 0.0000 0.0054 0.0000 Energy - Off Peak

64

65 LAMPS - S/L and Signals 2,757 2,757 Average Lamp Count

66 Percentage 1.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 1.0000 0.0000 Lamps - S/L and Signals

67

68 METERS 14,888 13,111 24 1,552 7 130 8 18 31 4 2 - - 1 - Equal to Line 37

69 Average Cost Per Customer for Meters 119.00 119.00 119.00 119.00 536.00 1,154.00 1,154.00 1,154.00 1,154.00 1,154.00 119.00

70 Estimated Cost of Meters 1,891,087 1,560,209 2,856 184,688 833 69,680 9,232 20,772 35,774 4,616 2,308 - - 119 - Line 68 * Line 69

71 Percentage 1.0000 0.8250 0.0015 0.0977 0.0004 0.0368 0.0049 0.0110 0.0189 0.0024 0.0012 0.0000 0.0000 0.0001 0.0000 Meters

72

73 Distributiom Plant PRIMARY SECONDARY TOTAL DEMAND CUSTOMER TOTAL ALLOCATION

74 364 - Poles, Towers and Fixtures 1.00 0.00 1.00 0.60 0.40 1.00 Acct. 364 -D/C

75 365 - Overhead Conductors & Devices 0.85 0.15 1.00 0.94 0.06 1.00 Acct. 365 -D/C

76 366 - Underground Conduit 0.00 1.00 1.00 0.94 0.06 1.00 Acct. 366 -D/C

77 367 - Underground Conductors & Devices 0.00 1.00 1.00 0.94 0.06 1.00 Acct. 367 -D/C

78 368 - Line Transformers 0.00 1.00 1.00 0.60 0.40 1.00 Acct. 368 -D/C

79

80 ENERGY DEMAND TOTAL

81 Production Plant 0.80 0.20 1.00


Docket 2800-ER-107


Schedule 8



CLASS COST ALLOCATION


LINE

NO. DESCRIPTION

TOTAL

UTILITY RG RG TOU GS GS TOU CP-1 CP-1 TOU TOTAL CP-2

CP-3

PRIMARY CP-3 TRANS TOTAL CP-3

TOTAL

LIGHTING


METHOD

1 Electric Revenue Deficiency (Excess) by Rate Schedule

2

3 SUMMARY OF OPERATING INCOME, RATE BASE AND RATE OF RETURN

4 Operating Revenues:

5 Retail Revenues 59,087,685 13,595,834 28,931 3,870,201 11,380 3,513,129 279,854 8,420,624 12,913,519 15,958,555 28,872,074 495,659

6 Other Sales of Electricity 1,353,838 236,109 592 71,438 278 72,174 6,443 202,408 333,951 425,722 759,673 4,724

7 Other Revenues 368,065 104,514 236 28,961 104 25,381 2,117 53,117 74,375 73,457 147,831 5,803

8 Total Operating Revenues: 60,809,588 13,936,457 29,759 3,970,601 11,762 3,610,683 288,414 8,676,149 13,321,845 16,457,733 29,779,578 506,185

9

10 Operating Expense:

11 Operation & Maintenance 49,475,117 9,308,922 24,040 2,932,475 11,019 2,897,811 247,538 7,629,703 10,712,989 15,540,102 26,253,091 170,518

12 Depreciation Expense 4,132,242 1,220,159 2,827 335,397 1,226 295,133 25,290 609,556 811,506 710,410 1,521,917 120,737

13 Amortization Expense - - - - - - - - - - - -

14 Taxes other than Income Tax 3,334,103 925,744 2,129 261,856 991 227,260 18,763 500,767 719,842 665,691 1,385,533 11,060

15 Total Operating Expenses 56,941,462 11,454,824 28,996 3,529,728 13,237 3,420,205 291,591 8,740,026 12,244,337 16,916,204 29,160,541 302,315

16

17 Net Operating Income 3,868,125 2,481,633 764 440,873 (1,475) 190,479 (3,177) (63,877) 1,077,507 (458,470) 619,037 203,870

18

19 Income From Utility Plant Leased to Others

20 ADJUSTED NET OPERATING INCOME (Return) 3,868,125 2,481,633 764 440,873 (1,475) 190,479 (3,177) (63,877) 1,077,507 (458,470) 619,037 203,870

21

22

23 RATE BASE:

24 Utility Plant in Service 135,007,647 37,370,993 87,896 10,520,075 38,328 9,457,658 814,130 20,235,298 28,159,097 25,770,222 53,929,319 2,553,950

25 Accumulated Depreciation 43,410,160 12,756,474 30,128 3,673,194 13,354 3,253,368 275,663 6,574,296 8,848,279 6,125,668 14,973,947 1,859,736

26 Net Plant in Service 91,597,487 24,614,520 57,768 6,846,880 24,974 6,204,290 538,467 13,661,002 19,310,818 19,644,554 38,955,372 694,214

27

28 Materials & Supplies - Fuel - - - - - - - - - - - -

29 Materials & Supplies - Plant Materials & Supplies 1,922,909 467,082 1,097 134,343 512 121,458 10,259 288,366 435,074 458,228 893,302 6,490

30 Customer Advances 38,644 13,929 31 3,834 14 3,094 244 5,825 7,390 4,159 11,549 123

31 Regulatory Liability 830,752 299,447 664 82,412 308 66,519 5,254 125,234 158,868 89,405 248,272 2,641

32 TOTAL NET INVESTMENT RATE BASE 92,651,000 24,768,225 58,171 6,894,977 25,163 6,256,135 543,228 13,818,309 19,579,634 20,009,218 39,588,852 697,939

33 % of Rate Base

34

35 RETURN Earned on NET Investment Rate Base 4.17% 10.02% 1.31% 6.39% -5.86% 3.04% -0.58% -0.46% 5.50% -2.29% 1.56% 29.21%

36

37 Return Required on NET Investment Rate Base 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30% 5.30%

38

39 Required Return 4,910,503 1,312,716 3,083 365,434 1,334 331,575 28,791 732,370 1,037,721 1,060,489 2,098,209 36,991

40 (Required Return % * Net Invest. Rate Base)

41 Return Income Deficiency 1,042,378 (1,168,917) 2,319 (75,439) 2,809 141,096 31,968 796,248 (39,787) 1,518,959 1,479,172 (166,879)

42 ( [Required Ret % - Earned Ret %] * Net Rate Base)

43

44 Revenue Deficiency % 1.76% -8.60% 8.02% -1.95% 24.68% 4.02% 11.42% 9.46% -0.31% 9.52% 5.12% -33.67%

45

46 Revenue Requirement 61,851,965 12,767,540 32,079 3,895,161 14,571 3,751,780 320,382 9,472,397 13,282,058 17,976,692 31,258,750 339,306


Docket 2800-ER-107


Schedule 8





LINE

NO. DESCRIPTION

TOTAL


CP-3


TOTAL

LIGHTING


METHOD

1 ALLOCATION OF OPERATING REVENUE

2

3 RETAIL SALE OF ELECTRICITY 59,087,685 13,595,834 28,931 3,870,201 11,380 3,513,129 279,854 8,420,624 12,913,519 15,958,555 28,872,074 495,659 Revenue

4 % of RETAIL REVENUE 0.2301 0.0005 0.0655 0.0002 0.0595 0.0047 0.1425 0.2185 0.2701 0.4886 0.0084

5

6 OTHER SALES OF ELECTRICITY

7 Other Sales to Public Authorities - - - - - - - - - - - - Revenue

8 Sales for Resale 1,353,838 236,109 592 71,438 278 72,174 6,443 202,408 333,951 425,722 759,673 4,724 Production Plant

9 Interdepartmental Sales - - - - - - - - - - - - Revenue

10 TOTAL OTHER SALE OF ELECTRICITY 1,353,838 236,109 592 71,438 278 72,174 6,443 202,408 333,951 425,722 759,673 4,724

11

12 TOTAL SALE OF ELECTRICITY 60,441,523 13,831,943 29,523 3,941,639 11,658 3,585,302 286,297 8,623,032 13,247,470 16,384,277 29,631,747 500,382

13

14 OTHER OPERATING INCOME:

15 Forfeited Discounts 76,299 17,556 37 4,998 15 4,536 361 10,873 16,675 20,607 37,282 640 Revenue

16 Miscellaneous Service Revenue 16,741 10,962 20 2,595 12 1,630 100 1,024 251 125 376 21 Weighted Customer

17 Sales of Water & Water Power - - - - - - - - - - - - Revenue

18 Rent from Electric Property 257,959 71,405 168 20,101 73 18,071 1,556 38,664 53,804 49,239 103,043 4,880 Plant - Electric

19 Interdepartmental Rents 9,702 2,686 6 756 3 680 59 1,454 2,024 1,852 3,876 184 Plant - All

20 Other Electric Revenues 7,364 1,906 4 512 2 464 41 1,102 1,622 1,633 3,255 78 Electric Expense ex. Purpow

21 TOTAL OTHER REVENUE 368,065 104,514 236 28,961 104 25,381 2,117 53,117 74,375 73,457 147,831 5,803

22

23 Income From Utility Plant Leased to Others - - - - - - - - - - - - Plant - All

24

25 TOTAL OPERATING REVENUE 60,809,588 13,936,457 29,759 3,970,601 11,762 3,610,683 288,414 8,676,149 13,321,845 16,457,733 29,779,578 506,185

26

27 ALLOCATION OF TAXES OTHER THAN INCOME

28 Energy related 1,186,941 207,655 498 60,045 233 61,406 5,482 174,372 310,036 362,798 672,835 4,415 Energy

29 Demand related 296,735 51,098 151 18,244 71 17,689 1,579 47,448 55,942 103,752 159,694 762 Production

30 Transmission related - - - - - - - - - - - - Transmission - CP

31 Distribution Related:

32 CP Demand Related 486,295 128,760 381 45,973 179 44,574 3,979 119,562 140,967 - 140,967 1,920 Substation - CP

33 Customer Max Related 857,570 221,094 518 62,512 170 56,423 4,820 129,754 183,408 195,513 378,921 3,359 Primary - NCP

34 Customer Related 484,329 317,137 581 75,082 339 47,168 2,903 29,631 7,257 3,628 10,885 605 Customer

35 Direct 22,232 22,232 22,232

36 TOTAL TAXES OTHER THAN INCOME 3,334,103 925,744 2,129 261,856 991 227,260 18,763 500,767 719,842 665,691 1,385,533 11,060


Docket 2800-ER-107


Schedule 8





LINE

NO. DESCRIPTION

TOTAL


CP-3


TOTAL

LIGHTING


METHOD

1 ALLOCATION OF OPERATION & MAINTENANCE

2 Production: Energy - Fuel 3,000 525 1 152 1 155 14 441 784 917 1,701 11 Energy

3 Energy - Non Fuel 1,428,746 249,958 599 72,278 281 73,916 6,599 209,896 373,197 436,708 809,905 5,314 Energy

4 Energy - Peak Purchased Power 9,226,095 1,614,972 2,975 466,984 876 650,768 31,466 1,572,447 1,999,407 2,877,046 4,876,453 9,156 Energy - Peak

5 Energy - Off-Peak Purchased Power 10,354,870 1,810,995 4,941 523,666 2,667 419,004 55,323 1,375,186 2,980,956 3,126,689 6,107,645 55,442 Energy - Off Peak

6 SubTotal - Energy 21,012,711 3,676,450 8,516 1,063,079 3,825 1,143,843 93,402 3,157,969 5,354,344 6,441,360 11,795,703 69,923

7

8 Demand - Purchased Power 23,714,686 4,083,655 12,086 1,458,053 5,661 1,413,676 126,210 3,791,942 4,470,787 8,291,734 12,762,522 60,881 Production

9 Demand - Non Purchased Power 357,186 61,507 182 21,961 85 21,293 1,901 57,114 67,338 124,889 192,227 917 Production

10 SubTotal - Demand 24,071,873 4,145,163 12,268 1,480,014 5,747 1,434,968 128,111 3,849,055 4,538,125 8,416,623 12,954,748 61,798

11

12 Total Production 45,084,583 7,821,612 20,785 2,543,093 9,571 2,578,812 221,513 7,007,024 9,892,469 14,857,983 24,750,452 131,722

13

14 Transmission: Energy - - - - - - - - - - - - Energy

15 Demand - - - - - - - - - - - - Transmission - CP

16 Total Transmission - - - - - - - - - - - -

17

18 Distribution: Operation Supervision & Engineering 377,200 97,248 228 27,496 75 24,818 2,120 57,072 80,672 85,996 166,667 1,477 Meter - NCP

19 Load Dispatching 110,000 28,360 66 8,018 22 7,237 618 16,643 23,526 25,078 48,604 431 Meter - NCP

20 Structures and Improvements 1,000 258 1 73 0 66 6 151 214 228 442 4 Meter - NCP

21 Station Expenses 211,300 55,948 166 19,976 78 19,368 1,729 51,951 61,251 - 61,251 834 Substation - CP

22 Overhead Line Expenses-P (Demand) 262,756 88,268 207 24,957 68 22,526 1,924 51,341 72,124 - 72,124 1,341 Primary - NCP

23 Overhead Line Expenses-P (Customer) 88,526 58,404 107 13,827 62 8,686 535 5,457 1,336 - 1,336 111 Primary - Weighted Cust.

24 Overhead Line Expenses-S (Demand) 25,364 14,004 33 3,959 11 3,495 305 3,344 - - - 213 Secondary - NCP

25 Overhead Line Expenses-S (Customer) 1,619 1,112 2 263 1 162 10 66 - - - 2 Secondary - Weighted Cust.

26 Underground Line Expenses-P (Demand) - - - - - - - - - - - - Primary - NCP

27 Underground Line Expenses-P (Customer) - - - - - - - - - - - - Primary - Weighted Cust.

28 Underground Line Expenses-S (Demand) 92,120 50,862 119 14,381 39 12,694 1,109 12,145 - - - 773 Secondary - NCP

29 Underground Line Expenses-S (Customer) 5,880 4,041 7 957 4 588 37 239 - - - 8 Secondary - Weighted Cust.

30 Line Transformer Expenses (Demand) 2,220 1,226 3 347 1 306 27 293 - - - 19 Transformer - NCP

31 Line Transformer Expenses (Customer) 1,480 1,017 2 241 1 148 9 60 - - - 2 Transformer - Weighted Cust.

32 Street Lighting & Signal Expenses 23,800 - - - - - - - - - - 23,800 Lamps- S/L and Signals

33 Meter Expenses 149,000 122,930 225 14,552 66 5,490 727 4,455 364 182 546 9 Meters

34 Customer Installation Exp. - - - - - - - - - - - - Weighted Customer

35 Direct Load Control Devices - - - - - - - - - - - - Production

36 Misc. Distribution Expenses 269,300 47,114 113 13,623 53 13,932 1,244 39,563 70,343 82,314 152,657 1,002 Distribution Plant-ClassAlloc

37 Rents - - - - - - - - - - - - Distribution Plant-ClassAlloc

38 Direct Allocable -

39 Total Distribution 1,621,564 570,790 1,278 142,669 480 119,515 10,400 242,779 309,829 193,798 503,627 30,025

40

41 Electric O&M excluding Purchased Power 3,410,496 882,780 2,061 237,059 847 214,879 18,914 510,229 751,148 756,311 1,507,459 36,268 Electric O&M excl. PurPow

42

43 Alloc % of Demand related Distribution

44 Alloc % of Customer related Distribution

45

46 Customer Accounts, Services and Sales:

47 Allocable - Customer 441,165 288,874 529 68,390 308 42,964 2,644 26,990 6,610 3,305 9,915 551 Weighted Customer

48 Uncollectable Accounts 74,036 17,035 36 4,849 14 4,402 351 10,551 16,180 19,996 36,176 621 Revenue

49 Direct Allocable -

50 Total Customer: 515,201 305,909 565 73,239 323 47,366 2,995 37,541 22,790 23,301 46,091 1,172

51

52 Administrative & General:

53 Energy related 775,093 131,103 314 37,910 147 39,266 3,513 114,355 204,567 241,130 445,698 2,787 Consumption

54 Production Demand Related 193,773 33,368 99 11,914 46 11,551 1,031 30,984 36,531 67,752 104,283 497 Production

55 Transmission Related - - - - - - - - - - - - Transmission - CP

56 CP Demand Related 316,087 83,693 248 29,882 116 28,973 2,587 77,714 91,627 - 91,627 1,248 Substation - CP

57 Cust. Max Demand Related 656,400 169,230 397 47,848 130 43,187 3,689 99,316 140,384 149,649 290,033 2,571 Meter - NCP

58 Customer Related 289,458 189,536 347 44,872 202 28,190 1,735 17,709 4,337 2,168 6,505 361 Weighted Custoemr

59 Regulatory Commission Expenses 16,000 3,682 8 1,048 3 951 76 2,280 3,497 4,321 7,818 134 Revenue

60 Direct Allocable Related 6,958 6,958 6,958

61 Total Administrative and General 2,253,769 610,611 1,412 173,473 645 152,118 12,630 342,359 487,900 465,021 952,922 7,599

62

63 Total Operation & Maintenance 49,475,117 9,308,922 24,040 2,932,475 11,019 2,897,811 247,538 7,629,703 10,712,989 15,540,102 26,253,091 170,518


Docket 2800-ER-107


Schedule 8





LINE

NO. DESCRIPTION

TOTAL


CP-3


TOTAL

LIGHTING


METHOD

1 ALLOCATION OF DEPRECIATION EXPENSE WITH G&C APPORTIONED

2 DEPRECIATION EXPENSE:

3 Energy 1,791,634 313,446 751 90,636 352 92,690 8,275 263,207 467,986 547,627 1,015,613 6,664 Energy

4 Demand 447,908 77,130 228 27,539 107 26,701 2,384 71,620 84,441 156,609 241,051 1,150 Production

5 Transmission - - - - - - - - - - - - Transmission - CP

6 Distribution: Indirect - - - - - - - - - - - - Weighted Customer

7 Land & Land Rights - - - - - - - - - - - - Meter - NCP

8 Structures and Improvements 22,724 5,859 14 1,656 5 1,495 128 3,438 4,860 5,181 10,041 89 Meter - NCP

9 Station Equipment 475,101 125,796 372 44,915 174 43,548 3,888 116,810 137,722 - 137,722 1,875 Substation - CP

10 Storage Battery Equipment - - - - - - - - - - - - Production - CP

11 Overhead Line-P (Demand) 391,904 131,653 309 37,223 101 33,598 2,870 76,576 107,574 - 107,574 2,000 Primary - NCP

12 Overhead Line-P (Customer) 145,563 96,034 176 22,736 103 14,283 879 8,973 2,197 - 2,197 183 Primary - Weighted Cust.

13 Overhead Line-S (Demand) 33,871 18,701 44 5,287 14 4,667 408 4,465 - - - 284 Secondary - NCP

14 Overhead Line-S (Customer) 2,162 1,486 3 352 2 216 14 88 - - - 3 Secondary - Weighted Cust.

15 Underground Line-P (Demand) - - - - - - - - - - - - Primary - NCP

16 Underground Line-P (Customer) - - - - - - - - - - - - Primary - Weighted Cust.

17 Underground Line-S (Demand) 237,556 131,161 307 37,084 101 32,734 2,859 31,318 - - - 1,993 Secondary - NCP

18 Underground Line-S (Customer) 15,163 10,420 19 2,467 11 1,516 95 616 - - - 20 Secondary - Weighted Cust.

19 Line Transformers (Demand) 138,949 76,717 180 21,691 59 19,146 1,672 18,318 - - - 1,166 Transformer - NCP

20 Line Transformers (Customer) 92,633 63,654 117 15,070 68 9,258 583 3,763 - - - 121 Transformer - Weighted Cust.

21 Services 114,074 74,695 137 17,684 80 11,109 684 6,979 1,709 855 2,564 142 Weighted Customer

22 Meters 113,218 93,409 171 11,057 50 4,172 553 3,385 276 138 415 7 Meters

23 Installations on Customer Premises - - - - - - - - - - - - Weighted Customer


25 Leased Property On Customer Premises - - - - - - - - - - - - Weighted Customer

26 Street Lighting & Signal Systems 105,040 - - - - - - - - - - 105,040 Lamps- S/L and Signals

27 Direct Allocable 4,740 4,740 4,740

28 Total Distribution 1,892,700 829,583 1,848 217,222 767 175,742 14,632 274,729 259,079 6,174 265,253 112,924

29

30 Total Depreciation Expense 4,132,242 1,220,159 2,827 335,397 1,226 295,133 25,290 609,556 811,506 710,410 1,521,917 120,737

31

32 Amortizations

33 Energy related - - - - - - - - - - - - Consumption

34 Demand related - - - - - - - - - - - - Production



37 CP Demand Related - - - - - - - - - - - - Substation - CP

38 Customer Max Related - - - - - - - - - - - - Meter - NCP

39 Customer Related - - - - - - - - - - - - Weighted Customer

40 Customer related - - - - - - - - - - - - Weighted Customer

41 Total Amortization Expense - - - - - - - - - - - -

42

43 Total Depreciation & Amortization Expenses: 4,132,242 1,220,159 2,827 335,397 1,226 295,133 25,290 609,556 811,506 710,410 1,521,917 120,737


Docket 2800-ER-107


Schedule 8





LINE

NO. DESCRIPTION

TOTAL


CP-3


TOTAL

LIGHTING


METHOD

1 ALLOCATION OF RATE BASE COMPONENT - PLANT IN SERVICE WITH GENERAL APPORTIONED

2 ELECTRIC PLANT:

3 Production: Energy 64,891,130 11,352,677 27,201 3,282,731 12,759 3,357,145 299,703 9,533,090 16,949,965 19,834,502 36,784,467 241,357 Energy

4 Demand 16,222,782 2,793,554 8,268 997,427 3,873 967,070 86,338 2,593,998 3,058,384 5,672,224 8,730,607 41,648 Production

5 Subtotal - Production Function 81,113,912 14,146,231 35,469 4,280,158 16,632 4,324,215 386,041 12,127,088 20,008,348 25,506,726 45,515,074 283,005

6 Production Only 71,145,811 12,407,798 31,111 3,754,169 14,588 3,792,811 338,600 10,636,788 17,549,519 22,372,200 39,921,720 248,227 Plant - Production

7 Transmission - - - - - - - - - - - - Transmission - CP

8 Distribution: Intangble - - - - - - - - - - - - Weighted Customer

9 Land & Land Rights 305,329 78,718 185 22,257 60 20,089 1,716 46,197 65,300 69,610 134,911 1,196 Meter - NCP

10 Structures and Improvements 748,164 192,888 452 54,537 148 49,225 4,205 113,200 160,009 170,570 330,579 2,930 Meter - NCP

11 Station Equipment 14,163,358 3,750,143 11,099 1,338,974 5,199 1,298,221 115,902 3,482,254 4,105,658 - 4,105,658 55,909 Substation - CP

12 Storage Battery Equipment - - - - - - - - - - - - Production

13 Overhead Line-P (Demand) 11,179,850 3,755,669 8,803 1,061,869 2,886 958,444 81,871 2,184,482 3,068,769 - 3,068,769 57,057 Primary - NCP

14 Overhead Line-P (Customer) 3,766,627 2,484,992 4,549 588,316 2,653 369,593 22,744 232,180 56,860 - 56,860 4,738 Primary - Weighted Cust.

15 Overhead Line-S (Demand) 1,079,193 595,849 1,397 168,469 458 148,705 12,989 142,275 - - - 9,052 Secondary - NCP

16 Overhead Line-S (Customer) 68,885 47,335 87 11,206 51 6,885 433 2,798 - - - 90 Secondary - Weighted Cust.



19 Underground Line-S (Demand) 7,505,361 4,143,891 9,713 1,171,634 3,184 1,034,187 90,334 989,463 - - - 62,955 Secondary - NCP

20 Underground Line-S (Customer) 479,066 329,195 603 77,936 352 47,881 3,013 19,459 - - - 628 Secondary - Weighted Cust.

21 Line Transformers (Demand) 4,158,865 2,296,210 5,382 649,225 1,764 573,063 50,056 548,281 - - - 34,884 Transformer - NCP

22 Line Transformers (Customer) 2,772,576 1,905,204 3,488 451,053 2,034 277,110 17,438 112,618 - - - 3,633 Transformer - Weighted Cust.

23 Services 2,748,102 1,799,449 3,294 426,015 1,921 267,632 16,470 168,128 41,174 20,587 61,761 3,431 Weighted Customer

24 Meters 2,236,542 1,845,221 3,378 218,426 985 82,409 10,918 66,876 5,459 2,730 8,189 141 Meters




28 Street Lighting & Signal Systems 2,034,299 - - - - - - - - - - 2,034,299 Lamps- S/L and Signals


30 Subtotal - Distribution Function 53,893,735 23,224,763 52,427 6,239,917 21,696 5,133,443 428,089 8,108,210 8,150,748 263,497 8,414,245 2,270,944

31 Distribution Only Plant 47,270,725 20,370,668 45,984 5,473,092 19,030 4,502,594 375,481 7,111,791 7,149,102 231,116 7,380,217 1,991,868 Plant - Distribution

32 Total Plant in Service 135,007,647 37,370,993 87,896 10,520,075 38,328 9,457,658 814,130 20,235,298 28,159,097 25,770,222 53,929,319 2,553,950 Plant - All

33 Electric Only Plant: 118,416,536 32,778,466 77,095 9,227,261 33,618 8,295,405 714,081 17,748,579 24,698,621 22,603,316 47,301,937 2,240,094 Plant - Electric

34

35 ALLOCATION OF RATE BASE COMPONENT - DEPRECIATION RESERVE - WITH G&C APPORTIONED

36 DEPRECIATION RESERVE:

37 Production: Energy 15,479,069 2,708,057 6,489 783,059 3,044 800,810 71,491 2,274,014 4,043,229 4,731,303 8,774,532 57,573 Energy

38 Demand 3,869,767 666,372 1,972 237,925 924 230,684 20,595 618,770 729,544 1,353,047 2,082,591 9,935 Production

39 Transmission: - - - - - - - - - - - - Transmission - CP

40 Distribution: Intangble - - - - - - - - - - - - Weighted Customer

41 Land & Land Rights - - - - - - - - - - - - Meter - NCP

42 Structures and Improvements 123,445 31,826 75 8,998 24 8,122 694 18,678 26,401 28,144 54,545 484 Meter - NCP

43 Station Equipment 7,889,272 2,088,904 6,183 745,835 2,896 723,135 64,560 1,939,684 2,286,933 - 2,286,933 31,143 Substation - CP

44 Storage Battery Equipment - - - - - - - - - - - - Production

45 Overhead Line-P (Demand) 4,209,457 1,414,091 3,314 399,817 1,087 360,875 30,826 822,505 1,155,458 - 1,155,458 21,483 Primary - NCP

46 Overhead Line-P (Customer) 1,366,552 901,568 1,650 213,444 963 134,090 8,252 84,236 20,629 - 20,629 1,719 Primary - Weighted Cust.

47 Overhead Line-S (Demand) 421,464 232,700 545 65,793 179 58,075 5,073 55,563 - - - 3,535 Secondary - NCP

48 Overhead Line-S (Customer) 26,902 18,486 34 4,377 20 2,689 169 1,093 - - - 35 Secondary - Weighted Cust.



51 Underground Line-S (Demand) 2,600,324 1,435,701 3,365 405,927 1,103 358,307 31,297 342,812 - - - 21,811 Secondary - NCP

52 Underground Line-S (Customer) 165,978 114,054 209 27,002 122 16,589 1,044 6,742 - - - 217 Secondary - Weighted Cust.

53 Line Transformers (Demand) 1,889,495 1,043,236 2,445 294,962 802 260,359 22,742 249,100 - - - 15,849 Transformer - NCP

54 Line Transformers (Customer) 1,259,663 865,590 1,584 204,927 924 125,899 7,922 51,166 - - - 1,651 Transformer - Weighted Cust.

55 Services 1,739,515 1,139,029 2,085 269,663 1,216 169,408 10,425 106,423 26,063 13,031 39,094 2,172 Weighted Customer

56 Meters 117,400 96,859 177 11,466 52 4,326 573 3,510 287 143 430 7 Meters




60 Street Lighting & Signal Systems 1,692,122 - - - - - - - - - - 1,692,122 Lamps- S/L and Signals


62 Subtotal - Distribution Function 24,061,324 9,382,045 21,667 2,652,210 9,387 2,221,873 183,577 3,681,512 4,075,507 41,318 4,116,825 1,792,228

63 Distribution Only Depreciation Reserve 20,029,512 7,809,952 18,036 2,207,795 7,814 1,849,567 152,816 3,064,623 3,392,598 34,395 3,426,993 1,491,915

64 Total Depreciation Reserve: 43,410,160 12,756,474 30,128 3,673,194 13,354 3,253,368 275,663 6,574,296 8,848,279 6,125,668 14,973,947 1,859,736

65

66 TOTAL NET PLANT IN SERVICE 91,597,487 24,614,520 57,768 6,846,880 24,974 6,204,290 538,467 13,661,002 19,310,818 19,644,554 38,955,372 694,214


Docket 2800-ER-107


Schedule 8





LINE

NO. DESCRIPTION

TOTAL


CP-3


TOTAL

LIGHTING


METHOD

1 OTHER RATE BASE COMPONENTS

2 Materials & Supplies - Fuel: - - - - - - - - - - - - Energy

3

4 Materials & Supplies - Plant Materials & Supplies

5 Energy related 971,921 170,037 407 49,168 191 50,282 4,489 142,784 253,872 297,076 550,947 3,615 Energy

6 Demand related 242,980 41,841 124 14,939 58 14,484 1,293 38,852 45,808 84,957 130,765 624 Production



9 CP Demand Related 186,066 49,266 146 17,590 68 17,055 1,523 45,747 53,936 - 53,936 734 Substation - CP

10 Customer Max Related 328,122 84,595 198 23,918 65 21,589 1,844 49,646 70,175 74,807 144,982 1,285 Meter - NCP

11 Customer Related 185,313 121,343 222 28,728 130 18,047 1,111 11,337 2,777 1,388 4,165 231 Weighted Customer

12 Direct 8,507 8,507 8,507

13 Total Materials & Supplies - Plant Material & Supplies 1,922,909 467,082 1,097 134,343 512 121,458 10,259 288,366 435,074 458,228 893,302 6,490

14

15 Customer Advances

16 Distribution - CP Demand related 10,156 2,689 8 960 4 931 83 2,497 2,944 - 2,944 40 Substation - CP

17 Distribution - Customer Demand related 17,909 4,617 11 1,305 4 1,178 101 2,710 3,830 4,083 7,913 70 Meter - NCP

18 Distribution - Customer related 10,115 6,623 12 1,568 7 985 61 619 152 76 227 13 Weighted Customer

19 Distribution - Direct 464.30 464 464

20 Total Customer Advances 38,644 13,929 31 3,834 14 3,094 244 5,825 7,390 4,159 11,549 123

21

22 Regulatory Liability

23 Distribution - CP Demand related 218,323 57,807 171 20,640 80 20,012 1,787 53,678 63,287 - 63,287 862 Substation - CP

24 Distribution - Customer Demand related 385,008 99,261 233 28,065 76 25,331 2,164 58,253 82,341 87,776 170,117 1,508 Meter - NCP

25 Distribution - Customer related 217,440 142,379 261 33,708 152 21,176 1,303 13,303 3,258 1,629 4,887 271 Weighted Customer

26 Distribution - Direct 9,981 9,981 9,981

27 Total Regulatory Liability 830,752 299,447 664 82,412 308 66,519 5,254 125,234 158,868 89,405 248,272 2,641


Docket 2800-ER-107


Schedule 8



COST CLASSIFICATION


COMMODITY CUSTOMER

LINE ACCT. TOTAL PRODUCTION CP MAXIMUM SOURCE OR

NO. DESCRIPTION NO. UTILITY ENERGY DEMAND TRANSMISSION DEMAND DEMAND CUSTOMER DIRECT ALLOCATION METHOD

1 CLASSIFICATION OF PLANT IN SERVICE

2

3 PRODUCTION 301-303 71,145,811 56,916,649 14,229,162

4 PRODUCTION-GENERAL & COMMON ALLOCATED 9,968,101 7,974,481 1,993,620

5 TOTAL PRODUCTION 81,113,912 64,891,130 16,222,782 - - - - -

6

7 TRANSMISSION 350-359 - -

8 TRANSMISSION-GENERAL & COMMON ALLOCATED - -

9 TOTAL TRANSMISSION - - - - - - - -

10

11 DISTRIBUTION-DIRECT PLANT ACCT

12 Intangible 301-303 - -

13 Land & Land Rights 360 267,807 267,807

14 Structures and Improvements 361 656,222 656,222

15 Station Equipment 362 12,422,821 12,422,821

16 Storage Battery Equipment 363 - -

17 Poles, Towers and Fixtures-Primary 364 7,403,423 4,442,054 2,961,369

18 Poles, Towers and Fixtures-Secondary 364 - - -

19 OH Conductors & Devices-Primary 365 5,706,280 5,363,903 342,377

20 OH Conductors & Devices-Secondary 365 1,006,991 946,571 60,419

21 UG Conduit-Primary 366 - - -

22 UG Conduit-Secondary 366 935,822 879,673 56,149

23 UG Conductors & Devices-Primary 367 - - -

24 UG Conductors & Devices-Secondary 367 6,067,397 5,703,353 364,044

25 Line Transformers 368 6,079,635 3,647,781 2,431,854

26 Services 369 2,410,387 2,410,387

27 Meters 370 1,961,693 1,961,693

28 Installations on Customer Premises 371.0 - -

29 Direct Load Control Devices 371.2 - -

30 Leased Property On Customer Premises 372 - -

31 Street Lighting & Signal Systems 373 1,784,304 1,784,304

32 Direct Allocable 567,944 567,944

33 TOTAL DISTRIBUTION PLT ACCT 47,270,725 - - - 12,422,821 21,907,363 12,372,597 567,944

34 Classification Percentages of Distribution Plant: 1.000 - - - 0.263 0.463 0.262 0.012 DISTRIBUTION PLANT

35 TOTAL ELECTRIC PLANT ACCT 128,384,637 64,891,130 16,222,782 - 12,422,821 21,907,363 12,372,597 567,944

36 Classification Percentages of Electric Plant: 1.000 0.505 0.126 - 0.097 0.171 0.096 0.004 ELECTRIC PLANT

37

38 DISTRIBUTION-GENERAL RELATED


40 Land & Land Rights 360 37,522 37,522




44 Poles, Towers and Fixtures-Primary 364 1,037,279 622,368 414,912


46 OH Conductors & Devices-Primary 365 799,496 751,526 47,970

47 OH Conductors & Devices-Secondary 365 141,087 132,622 8,465




51 UG Conductors & Devices-Secondary 367 850,091 799,086 51,005

52 Line Transformers 368 851,806 511,084 340,722

53 Services 369 337,715 337,715

54 Meters 370 274,849 274,849




58 Street Lighting & Signal Systems 373 249,995 249,995


60 TOTAL DISTRIBUTION RELATED GENERAL 6,623,010 - - - 1,740,537 3,069,398 1,733,500 79,574

61 Classification Percentages of General Plant: 1 - - - 0 0 0 0 GENERAL PLANT

62 TOTAL DISTRIBUTION FUNCTION 53,893,735 - - - 14,163,358 24,976,762 14,106,097 647,518

63

64 TOTAL PLANT IN SERVICE 182,278,372 64,891,130 16,222,782 - 26,586,179 46,884,125 26,478,694 1,215,462

65 Functional Allocation of Plant in Service - Distribution and Customer Related 1.000 0.356 0.089 - 0.146 0.257 0.145 0.007 GROSS PLANT

DEMAND


Docket 2800-ER-107


Schedule 8



COST CLASSIFICATION


COMMODITY CUSTOMER



DEMAND

1 CLASSIFICATION OF DEPRECIATION RESERVE

2

3 PRODUCTION 301-303 16,106,667 12,885,334 3,221,333

4 PRODUCTION-GENERAL & COMMON ALLOCATED 3,242,169 2,593,735 648,434

5 TOTAL PRODUCTION 19,348,836 15,479,069 3,869,767 - - - - -

6




10



13 Land & Land Rights 360 - -




17 Poles, Towers and Fixtures-Primary 364 2,526,666 1,516,000 1,010,666


19 OH Conductors & Devices-Primary 365 2,115,004 1,988,104 126,900





24 UG Conductors & Devices-Secondary 367 2,126,042 1,998,479 127,563

25 Line Transformers 368 2,621,473 1,572,884 1,048,589.20

26 Services 369 1,448,035 1,448,035

27 Meters 370 97,728 97,728




31 Street Lighting & Signal Systems 373 1,408,583 1,408,583


33 TOTAL DISTRIBUTION PLT ACCT 20,029,512 - - - 6,567,314 7,695,192 5,301,062 465,944

34







41 Poles, Towers and Fixtures-Primary 364 508,602 305,161 203,441









50 Services 369 291,480 291,480

51 Meters 370 19,672 19,672






57 TOTAL DISTRIBUTION RELATED GENERAL 4,031,812 - - - 1,321,958 1,548,993 1,067,070 93,792

58 TOTAL DISTRIBUTION FUNCTION 24,061,324 - - - 7,889,272 9,244,185 6,368,132 559,736

59

60 TOTAL DEPRECIATION RESERVE 43,410,160 15,479,069 3,869,767 - 7,889,272 9,244,185 6,368,132 559,736


Docket 2800-ER-107


Schedule 8



COST CLASSIFICATION


COMMODITY CUSTOMER



DEMAND

1 CLASSIFICATION OF DEPRECIATION EXPENSE

2

3 PRODUCTION 301-303 1,940,196 1,552,157 388,039

4 PRODUCTION-GENERAL & COMMON ALLOCATED 299,346 239,477 59,869

5 TOTAL PRODUCTION 2,239,542 1,791,634 447,908 - - - - -

6




10





15 Station Equipment 362 411,597 411,597










25 Line Transformers 368 200,628 120,377 80,251.20

26 Services 369 98,826 98,826

27 Meters 370 98,085 98,085






33 TOTAL DISTRIBUTION PLT ACCT 1,639,714 - - - 411,597 714,732 509,278 4,107

34





39 Station Equipment 362 63,504 63,504





44 OH Conductors & Devices-Secondary 365 4,816 4,527 289


46 UG Conduit-Secondary 366 2,888 2,714 173




50 Services 369 15,248 15,248

51 Meters 370 15,133 15,133





56 Direct Allocable 634 634

57 TOTAL DISTRIBUTION RELATED GENERAL 252,986 - - - 63,504 110,273 78,575 634

58 TOTAL DISTRIBUTION FUNCTION 1,892,700 - - - 475,101 825,005 587,853 4,740

59

60 TOTAL DEPRECIATION EXPENSE 4,132,242 1,791,634 447,908 - 475,101 825,005 587,853 4,740

61

62 AMORTIZATION EXPENSE - - - - - - - -

63

64 TOTAL DEPRECIATION AND AMORTIZATION EXPENSE 4,132,242 1,791,634 447,908 - 475,101 825,005 587,853 4,740


Docket 2800-ER-107


Schedule 8



COST CLASSIFICATION


COMMODITY CUSTOMER



DEMAND

1 CLASSIFICATION OF OPERATION & MAINTENANCE - YEAR END TOTAL

2 PRODUCTION EXPENSE:

3 FUEL & WATER FOR POWER 501, 536, 547 3,000 3,000

4 PURCHASE POWER - ENERGY PEAK 555 9,226,095 9,226,095

5 PURCHASE POWER - ENERGY OFF-PEAK 555 10,354,870 10,354,870

6 PURCHASE POWER - DEMAND 555 23,714,686 23,714,686

7 OTHER PRODUCTION EXPENSE 500-557 ex. 501,

536, 547, 555

1,785,932 1,428,746 357,186

8 TOTAL PRODUCTION 45,084,583 21,012,711 24,071,873 - - - -

9

10 TRANSMISSION EXPENSE: 560-573 - -

11


13 Operation Supervision & Engineering 580590 377,200 377,200

14 Load Dispatching 581 110,000 110,000


16 Station Equipment 582, 592 211,300 211,300

17 Overhead Line-Primary 583, 593 351,281 262,756 88,526

18 Overhead Line-Secondary 583, 594 26,983 25,364 1,619

19 Underground Line-Primary 584, 594 - - -

20 Underground Line-Secondary 584, 595 98,000 92,120 5,880


22 Street Lighting & Signal Systems 585, 596 23,800 23,800

23 Meters 585, 597 149,000 149,000

24 Customer Installations 587 - -

25 Direct Load Control Devices 587 - -

26 Misc. Distribution 588, 598 269,300 70,772 124,806 70,486 3,236

27 Rents 589 - - - - -

28 Direct Allocable - -

29 TOTAL DISTRIBUTION FUNCTION 1,621,564 - - - 392,072 885,465 340,791 3,236

30 Classification Percentages of Distribution O&M: 1 - - - 0 1 0 0 DISTRIBUTION O&M

31

32 TOTAL ELECTRIC EXPENSE excluding PurPow & Fuel 3,407,496 1,428,746 357,186 - 392,072 885,465 340,791 3,236

33 Classification Percentages of Electric Expense ex. PurPow & Fuel: 1 0 0 - 0 0 0 0 ELECTRIC O&M

34

35 Customer Accounts, Services and Informational

36 Supervision 901 76,300 76,300

37 Meter Reading 902 65,100 65,100

38 Customer Records & Collection 903 298,765 298,765

39 Uncollectable Accounts 904 74,036 74,036

40 Misc Customer Accounts 905 - -

41 Customer Service & Informational 906 - -

42 TOTAL CUSTOMER 514,201 - - - - - 514,201 -

43

44 SALES EXPENSE: 911-916 1,000 1,000

45

46 ADMINISTRATIVE & GENERAL - ALLOCABLE

47 Administrative and General Salaries 920 322,868 135,377 33,844 - 37,150 83,900 32,291 307

48 Office Supplies & Expenses 921 78,697 32,997 8,249 - 9,055 20,450 7,871 75

49 Administrative Expenses Transferred 922 (20,000) (8,386) (2,096) - (2,301) (5,197) (2,000) (19)

50 Outside Services Employed 923 92,249 38,680 9,670 - 10,614 23,972 9,226 88

51 Property Insurance 924 130,000 46,280 11,570 - 18,961 33,438 18,884 867

52 Injuries and Damages 925 88,549 37,128 9,282 - 10,189 23,010 8,856 84

53 Employee Pensions & Benefits 926 1,108,570 464,818 116,204 - 127,554 288,071 110,870 1,053

54 Regulatory Commission Expenses 928 16,000 16,000

55 Duplicate Charges - Credit 929 - - - - - - - -

56 Misc. General Expenses 930 67,254 28,199 7,050 - 7,738 17,476 6,726 64

57 Rents 931 - - - - - - - -

58 Maintenance of General Plant 932 369,582 - - - 97,127 171,281 96,734 4,440

59 Total ADMINISTRATIVE & GENERAL 2,253,769 775,093 193,773 - 316,087 656,400 305,458 6,958

60

61 TOTAL OPERATION & MAINTENANCE EXPENSE: 49,475,117 21,787,804 24,265,646 - 708,159 1,541,865 1,161,450 10,193


Docket 2800-ER-107


Schedule 9



FUNCTIONALIZED ELECTRIC CLASS COST OF SERVICE


Rate Class: RG

[A] [B] [D] [E] [F] [G] [H] [I] [J]

COMMODITY CUST. DEMAND CUSTOMER

LINE TOTAL PRODUCTION CP MAXIMUM

NO. DESCRIPTION CLASS ENERGY DEMAND TRANSMISSION DEMAND DEMAND CUSTOMER DIRECT

1 Electric Operation & Maintenance Expense

2

3 Production: Non Purchased Power 311,991 250,483 61,507

4 Purchased power 7,509,622 3,425,966 4,083,655

5 Transmission: - - -

6 Distribution: 570,790 - 63,555 302,668 204,567 -

7

8 Subtotal Electric Operation & Maintenance Expense 8,392,402 3,676,450 4,145,163 - 63,555 302,668 204,567 -

9

10 Customer Acct, Service, Info, Sales 288,874 288,874 -

11 Administrative & General 606,929 131,103 33,368 - 83,693 169,230 189,536 -

12 Depreciation & Amortization Expense 1,220,159 313,446 77,130 - 125,796 364,091 339,696 -

13 Taxes Other Than Income 925,744 207,655 51,098 - 128,760 221,094 317,137

14 Uncollectable Accounts 17,035 15,655 - - 1,380

15 Regulatory Commission Expense 3,682 3,383 - - 298

16

17 Total Operation & Maintenance Expense 11,454,824 4,347,691 4,306,758 - 401,804 1,057,082 1,341,489 -

18

19

20 RATE BASE:

21 Utility Plant in Service 37,370,993 11,352,677 2,793,554 - 3,750,143 11,063,225 8,411,395 -

22 Accumulated Depreciation 12,756,474 2,708,057 666,372 - 2,088,904 4,157,555 3,135,586 -

23 Net Plant in Service 24,614,520 8,644,620 2,127,182 - 1,661,239 6,905,670 5,275,809 -

24

25 Materials & Supplies - Fuel - -

26 Materials & Supplies - Plant Materials & Supplies 467,082 170,037 41,841 - 49,266 84,595 121,343

27 Customer Advances 13,929 2,689 4,617 6,623

28 Regulatory Liability 299,447 57,807 99,261 142,379

29 TOTAL NET INVESTMENT RATE BASE 24,768,225 8,814,657 2,169,023 - 1,650,009 6,886,387 5,248,149 -

30 % of Rate Base 0.3559 0.0876 - 0.0666 0.2780 0.2119 -

31

32 Return Required on Net Investment Rate Base @ 5.30% 1,312,716 467,177 114,958 - 87,450 364,978 278,152 -

33

34 Subtotal Gross Revenue Requirements 12,767,540 4,814,868 4,421,716 - 489,255 1,422,061 1,619,641 -

35

36 Other Sales of Electricity 236,109 189,483 46,626 - -

37 Other Operating Income 104,514 39,182 5,671 - 7,572 22,587 29,502 -

38

39 Total Net Tariff Revenue Requirements 12,426,917 4,586,203 4,369,419 - 481,683 1,399,474 1,590,139 -

40

41 TY Annual Total Consumption Units 116,333,421 181,775 181,775 181,775 465,703 13,111 13,111

42

43 COST PER CONSUMPTION UNIT $/kWh $kW $/Cust/mo.

44 Demand and Energy Rates 0.0394 3.01 10.11

45 $/Cust/mo.

46 Energy Only Rates 10.11

26.69

$/kW

$/kWh

0.0932

PEAK DEMAND


Docket 2800-ER-107


Schedule 9





Rate Class:

[A]

LINE

NO. DESCRIPTION


2

3 Production: Non Purchased Power

4 Purchased power

5 Transmission:

6 Distribution:

7

8 Subtotal Electric Operation & Maintenance Expense

9

10 Customer Acct, Service, Info, Sales

11 Administrative & General

12 Depreciation & Amortization Expense

13 Taxes Other Than Income

14 Uncollectable Accounts

15 Regulatory Commission Expense

16

17 Total Operation & Maintenance Expense

18

19

20 RATE BASE:

21 Utility Plant in Service

22 Accumulated Depreciation

23 Net Plant in Service

24

25 Materials & Supplies - Fuel




29 TOTAL NET INVESTMENT RATE BASE

30 % of Rate Base

31

32 Return Required on Net Investment Rate Base @ 5.30%

33

34 Subtotal Gross Revenue Requirements

35

36 Other Sales of Electricity

37 Other Operating Income

38

39 Total Net Tariff Revenue Requirements

40

41 TY Annual Total Consumption Units

42

43 COST PER CONSUMPTION UNIT

44 Demand and Energy Rates

45

46 Energy Only Rates

RG TOU

[B] [D] [E] [F] [G] [H] [I] [J]


TOTAL PRODUCTION CP MAXIMUM

CLASS ENERGY DEMAND TRANSMISSION DEMAND DEMAND CUSTOMER DIRECT

782 600 182

20,002 7,916 12,086

- - -

1,278 - 189 713 376 -

22,063 8,516 12,268 - 189 713 376 -

529 529 -

1,404 314 99 - 248 397 347 -

2,827 751 228 - 372 853 622 -

2,129 498 151 - 381 518 581

36 34 - - 3

8 7 - - 1

28,996 10,120 12,747 - 1,191 2,481 2,458 -

87,896 27,201 8,268 - 11,099 25,930 15,397 -

30,128 6,489 1,972 - 6,183 9,745 5,740 -

57,768 20,713 6,296 - 4,917 16,186 9,657 -

- -

1,097 407 124 - 146 198 222

31 8 11 12

664 171 233 261

58,171 21,120 6,420 - 4,884 16,140 9,607 -

0.3631 0.1104 - 0.0840 0.2775 0.1651 -

3,083 1,119 340 - 259 855 509 -

32,079 11,239 13,087 - 1,449 3,336 2,967 -

592 454 138 - -

236 90 17 - 22 53 54 -

31,250 10,695 12,932 - 1,427 3,283 2,913 -

278,738 538 538 538 1,092 24 24

$/kWh $kW $/Cust/mo.

0.0384 3.01 10.11

$/Cust/mo.

10.11

PEAK DEMAND

$/kW

26.69

$/kWh

0.1017


Docket 2800-ER-107


Schedule 9





Rate Class: GS

[A] [B] [D] [E] [F] [G] [H] [I] [J]





2


4 Purchased power 2,448,703 990,650 1,458,053


6 Distribution: 142,669 - 22,899 86,059 33,710 -

7


9



12 Depreciation & Amortization Expense 335,397 90,636 27,539 - 44,915 102,942 69,365 -


14 Uncollectable Accounts 4,849 4,641 - - 209

15 Regulatory Commission Expense 1,048 1,003 - - 45

16

17 Total Operation & Maintenance Expense 3,529,728 1,257,313 1,537,711 - 143,670 299,361 291,673 -

18

19

20 RATE BASE:

21 Utility Plant in Service 10,520,075 3,282,731 997,427 - 1,338,974 3,127,990 1,772,953 -

22 Accumulated Depreciation 3,673,194 783,059 237,925 - 745,835 1,175,497 730,877 -

23 Net Plant in Service 6,846,880 2,499,671 759,502 - 593,139 1,952,493 1,042,076 -

24



27 Customer Advances 3,834 960 1,305 1,568


29 TOTAL NET INVESTMENT RATE BASE 6,894,977 2,548,839 774,441 - 589,129 1,947,041 1,035,527 -

30 % of Rate Base 0.3697 0.1123 - 0.0854 0.2824 0.1502 -

31

32 Return Required on Net Investment Rate Base @ 5.30% 365,434 135,088 41,045 - 31,224 103,193 54,883 -

33

34 Subtotal Gross Revenue Requirements 3,895,161 1,392,402 1,578,756 - 174,894 402,554 346,556 -

35



38

39 Total Net Tariff Revenue Requirements 3,794,762 1,326,164 1,560,084 - 172,189 396,167 340,158 -

40

41 TY Annual Total Consumption Units 33,638,877 64,902 64,902 64,902 131,672 1,552 1,552

42



45 $/Cust/mo.


$/kWh

0.1027

PEAK DEMAND

$/kW

26.69


Docket 2800-ER-107


Schedule 9





Rate Class:

[A]

LINE

NO. DESCRIPTION


2


4 Purchased power

5 Transmission:

6 Distribution:

7


9







16


18

19

20 RATE BASE:




24






30 % of Rate Base

31


33


35



38


40


42



45


GS TOU

[B] [D] [E] [F] [G] [H] [I] [J]




367 282 85

9,204 3,543 5,661

- - -

480 - 90 236 154 -

10,052 3,825 5,747 - 90 236 154 -

308 308 -

642 147 46 - 116 130 202 -

1,226 352 107 - 174 280 313 -

991 233 71 - 179 170 339

14 13 - - 1

3 3 - - 0

13,237 4,574 5,971 - 559 816 1,318 -

38,328 12,759 3,873 - 5,199 8,501 7,997 -

13,354 3,044 924 - 2,896 3,195 3,296 -

24,974 9,716 2,949 - 2,303 5,306 4,700 -

- -

512 191 58 - 68 65 130

14 4 4 7

308 80 76 152

25,163 9,907 3,007 - 2,287 5,291 4,671 -

0.3937 0.1195 - 0.0909 0.2103 0.1856 -

1,334 525 159 - 121 280 248 -

14,571 5,099 6,130 - 680 1,096 1,565 -

278 213 65 - -

104 40 8 - 11 17 29 -

14,189 4,846 6,057 - 670 1,079 1,536 -

130,746 252 252 252 358 7 7


0.0371 3.01 18.29

$/Cust/mo.

18.29

$/kWh

0.0968

PEAK DEMAND

$/kW

26.70


Docket 2800-ER-107


Schedule 9





Rate Class: CP-1

[A] [B] [D] [E] [F] [G] [H] [I] [J]





2


4 Purchased power 2,483,448 1,069,772 1,413,676


6 Distribution: 119,515 - 22,891 78,696 17,928 -

7


9





14 Uncollectable Accounts 4,402 2,941 1,101 282 78

15 Regulatory Commission Expense 951 635 238 61 17

16


18

19

20 RATE BASE:

21 Utility Plant in Service 9,457,658 3,357,145 967,070 - 1,298,221 2,783,713 1,051,509 -

22 Accumulated Depreciation 3,253,368 800,810 230,684 - 723,135 1,045,738 453,001 -

23 Net Plant in Service 6,204,290 2,556,335 736,386 - 575,086 1,737,975 598,509 -

24



27 Customer Advances 3,094 931 1,178 985


29 TOTAL NET INVESTMENT RATE BASE 6,256,135 2,606,617 750,870 - 571,198 1,733,054 594,395 -

30 % of Rate Base 0.4166 0.1200 - 0.0913 0.2770 0.0950 -

31


33


35



38


40

41 TY Annual Total Consumption Units 34,842,789 63,734 63,734 63,734 118,847 130 130

42



45 $/Cust/mo.


$/kWh

0.0990

PEAK DEMAND

$/kW

26.37


Docket 2800-ER-107


Schedule 9





Rate Class:

[A]

LINE

NO. DESCRIPTION


2


4 Purchased power

5 Transmission:

6 Distribution:

7


9







16


18

19

20 RATE BASE:




24






30 % of Rate Base

31


33


35



38


40


42



45


CP-1 TOU

[B] [D] [E] [F] [G] [H] [I] [J]




8,514 6,613 1,901

212,999 86,789 126,210

- - -

10,400 - 2,066 6,809 1,525 -

231,913 93,402 128,111 - 2,066 6,809 1,525 -

2,644 2,644 -

12,555 3,513 1,031 - 2,587 3,689 1,735 -

25,290 8,275 2,384 - 3,888 7,937 2,807 -

18,763 5,482 1,579 - 3,979 4,820 2,903

351 228 94 24 5

76 49 20 5 1

291,591 110,948 133,220 - 12,520 23,284 11,619 -

814,130 299,703 86,338 - 115,902 241,171 71,016 -

275,663 71,491 20,595 - 64,560 90,632 28,385 -

538,467 228,212 65,743 - 51,342 150,539 42,631 -

- -

10,259 4,489 1,293 - 1,523 1,844 1,111

244 83 101 61

5,254 1,787 2,164 1,303

543,228 232,701 67,036 - 50,995 150,119 42,378 -

0.4284 0.1234 - 0.0939 0.2763 0.0780 -

28,791 12,333 3,553 - 2,703 7,956 2,246 -

320,382 123,281 136,772 - 15,223 31,241 13,865 -

6,443 5,002 1,441 - -

2,092 843 272 - 234 493 249 -

311,847 117,436 135,059 - 14,988 30,748 13,615 -

3,117,067 5,702 5,702 5,702 10,152 8 8


0.0377 3.03 141.83

$/Cust/mo.

141.83

$/kWh

0.0957

PEAK DEMAND

$/kW

26.31


Docket 2800-ER-107


Schedule 9





Rate Class: CP-2 PRIMARY

[A] [B] [D] [E] [F] [G] [H] [I] [J]





2


4 Purchased power 3,980,337 1,769,524 2,210,813


6 Distribution: 131,794 - 43,763 83,251 4,780 -

7


9






15 Regulatory Commission Expense 1,347 903 364 74 6

16


18

19

20 RATE BASE:

21 Utility Plant in Service 10,828,211 5,731,699 1,512,377 - 2,030,255 1,382,261 171,619 -

22 Accumulated Depreciation 3,426,147 1,367,234 360,761 - 1,130,893 495,932 71,328 -

23 Net Plant in Service 7,402,064 4,364,465 1,151,616 - 899,363 886,330 100,291 -

24



27 Customer Advances 3,290 1,456 1,607 227


29 TOTAL NET INVESTMENT RATE BASE 7,496,822 4,450,313 1,174,268 - 893,283 879,617 99,342 -

30 % of Rate Base 0.5936 0.1566 - 0.1192 0.1173 0.0133 -

31


33


35


37 Other Operating Income 28,542 15,942 4,805 - 4,120 2,920 755 -

38


40


42



45 $/Cust/mo.


$/kWh

0.0864

PEAK DEMAND

$/kW

25.63


Docket 2800-ER-107


Schedule 9





Rate Class:

[A]

LINE

NO. DESCRIPTION


2


4 Purchased power

5 Transmission:

6 Distribution:

7


9







16


18

19

20 RATE BASE:




24






30 % of Rate Base

31


33


35



38


40


42



45


CP-2 SECONDARY

[B] [D] [E] [F] [G] [H] [I] [J]




107,688 83,873 23,815

2,759,237 1,178,108 1,581,129

- - -

110,985 - 26,725 76,123 8,137 -

2,977,910 1,261,981 1,604,944 - 26,725 76,123 8,137 -

17,076 17,076 -

142,116 45,180 12,919 - 32,405 40,408 11,204 -

287,162 104,956 29,863 - 48,706 86,936 16,700 -

210,709 69,532 19,784 - 49,854 52,792 18,746

4,319 2,800 1,181 292 47

933 605 255 63 10

3,640,224 1,485,054 1,668,947 - 157,690 256,615 71,919 -

9,407,087 3,801,391 1,081,621 - 1,451,998 2,641,637 430,440 -

3,148,149 906,780 258,009 - 808,792 992,726 181,842 -

6,258,938 2,894,611 823,612 - 643,206 1,648,911 248,598 -

- -

119,583 56,936 16,200 - 19,075 20,199 7,173

2,535 1,041 1,103 391

54,499 22,382 23,701 8,416

6,321,487 2,951,547 839,813 - 638,858 1,644,306 246,963 -

0.4669 0.1329 - 0.1011 0.2601 0.0391 -

335,039 156,432 44,510 - 33,859 87,148 13,089 -

3,975,263 1,641,486 1,713,457 - 191,550 343,763 85,008 -

81,500 63,447 18,053 - -

23,920 10,603 3,413 - 2,936 5,402 1,567 -

3,869,842 1,567,436 1,691,991 - 188,613 338,361 83,441 -

40,090,285 72,434 72,434 72,434 111,199 31 31


0.0391 3.04 224.30

$/Cust/mo.

224.30

$/kWh

0.0944

PEAK DEMAND

$/kW

25.96


Docket 2800-ER-107


Schedule 9





Rate Class: CP-3 PRIMARY

[A] [B] [D] [E] [F] [G] [H] [I] [J]





2


4 Purchased power 9,451,150 4,980,363 4,470,787


6 Distribution: 304,241 - 96,684 204,964 2,593 -

7


9


11 Administrative & General 484,404 204,567 36,531 - 91,627 140,384 4,337 6,958

12 Depreciation & Amortization Expense 811,506 467,986 84,441 - 137,722 112,434 4,183 4,740



15 Regulatory Commission Expense 3,497 1,773 1,519 201 4

16

17 Total Operation & Maintenance Expense 12,216,517 6,346,912 4,723,586 - 466,999 642,320 25,001 11,698

18

19

20 RATE BASE:

21 Utility Plant in Service 28,159,097 16,949,965 3,058,384 - 4,105,658 3,294,079 103,494 647,518

22 Accumulated Depreciation 8,848,279 4,043,229 729,544 - 2,286,933 1,181,859 46,979 559,736

23 Net Plant in Service 19,310,818 12,906,736 2,328,840 - 1,818,725 2,112,219 56,515 87,782

24



27 Customer Advances 6,926 2,944 3,830 152


29 TOTAL NET INVESTMENT RATE BASE 19,581,573 13,160,608 2,374,647 - 1,806,430 2,096,223 55,882 87,782

30 % of Rate Base 0.6721 0.1213 - 0.0923 0.1071 0.0029 0.0045

31

32 Return Required on Net Investment Rate Base @ 5.30% 1,037,823 697,512 125,856 - 95,741 111,100 2,962 4,652

33

34 Subtotal Gross Revenue Requirements 13,254,340 7,044,424 4,849,442 - 562,740 753,420 27,963 16,350

35


37 Other Operating Income 73,417 42,874 13,452 - 8,350 6,977 480 1,284

38

39 Total Net Tariff Revenue Requirements 12,846,972 6,718,645 4,784,944 - 554,390 746,443 27,483 15,067

40

41 TY Annual Total Consumption Units 181,522,263 207,981 207,981 207,981 386,322 4 309,101

42

43 COST PER CONSUMPTION UNIT $/kWh $kW $/Cust/mo. $kW

44 Demand and Energy Rates 0.0370 1.93 572.56 0.05

45 $/Cust/mo.


$/kWh

0.0705

PEAK DEMAND

$/kW

25.67


Docket 2800-ER-107


Schedule 9





Rate Class:

[A]

LINE

NO. DESCRIPTION


2


4 Purchased power

5 Transmission:

6 Distribution:

7


9







16


18

19

20 RATE BASE:




24






30 % of Rate Base

31


33


35



38


40


42



45


CP-3 TRANS

[B] [D] [E] [F] [G] [H] [I] [J]




562,513 437,625 124,889

14,295,469 6,003,735 8,291,734

- - -

193,798 - - 186,332 7,466 -

15,051,780 6,441,360 8,416,623 - - 186,332 7,466 -

3,305 3,305 -

460,700 241,130 67,752 - - 149,649 2,168 -

710,410 547,627 156,609 - - 5,181 993 -

665,691 362,798 103,752 - - 195,513 3,628

19,996 9,899 9,355 733 9

4,321 2,139 2,022 158 2

16,916,204 7,604,954 8,756,113 - - 537,566 17,571 -

25,770,222 19,834,502 5,672,224 - - 240,180 23,317 -

6,125,668 4,731,303 1,353,047 - - 28,144 13,175 -

19,644,554 15,103,199 4,319,177 - - 212,036 10,142 -

- -

458,228 297,076 84,957 - - 74,807 1,388

4,159 - 4,083 76

89,405 - 87,776 1,629

20,009,218 15,400,274 4,404,134 - - 194,984 9,826 -

0.7697 0.2201 - - 0.0097 0.0005 -

1,060,489 816,215 233,419 - - 10,334 521 -

17,976,692 8,421,169 8,989,532 - - 547,900 18,092 -

425,722 331,049 94,673 - -

72,701 50,470 21,156 - - 879 197 -

17,478,269 8,039,650 8,873,703 - - 547,021 17,895 -

213,966,309 388,551 388,551 388,551 411,819 2 2


0.0376 1.33 745.62

$/Cust/mo.

745.62

$/kWh

0.0816

PEAK DEMAND

$/kW

22.84


Docket 2800-ER-107


Schedule 9





Rate Class: STREET & AREA LIGHTS

[A] [B] [D] [E] [F] [G] [H] [I] [J]





2

3 Production: Non Purchased Power 6,242 5,325 917

4 Purchased power 125,480 64,598 60,881


6 Distribution: 30,025 - 859 4,331 24,835 -

7

8 Subtotal Electric Operation & Maintenance Expense 161,747 69,923 61,798 - 859 4,331 24,835 -

9

10 Customer Acct, Service, Info, Sales 551 551 -

11 Administrative & General 7,465 2,787 497 - 1,248 2,571 361 -


13 Taxes Other Than Income 11,060 4,415 762 - 1,920 3,359 605

14 Uncollectable Accounts 621 185 - - 436

15 Regulatory Commission Expense 134 40 - - 94

16

17 Total Operation & Maintenance Expense 302,315 84,015 64,208 - 5,902 15,793 132,399 -

18

19

20 RATE BASE:

21 Utility Plant in Service 2,553,950 241,357 41,648 - 55,909 168,075 2,046,960 -

22 Accumulated Depreciation 1,859,736 57,573 9,935 - 31,143 63,162 1,697,923 -

23 Net Plant in Service 694,214 183,784 31,713 - 24,767 104,912 349,037 -

24


26 Materials & Supplies - Plant Materials & Supplies 6,490 3,615 624 - 734 1,285 231

27 Customer Advances 123 40 70 13

28 Regulatory Liability 2,641 862 1,508 271

29 TOTAL NET INVESTMENT RATE BASE 697,939 187,399 32,337 - 24,599 104,619 348,984 -

30 % of Rate Base 0.2685 0.0463 - 0.0352 0.1499 0.5000 -

31


33

34 Subtotal Gross Revenue Requirements 339,306 93,947 65,921 - 7,205 21,337 150,895 -

35

36 Other Sales of Electricity 4,724 4,028 695 - -

37 Other Operating Income 5,803 681 85 - 113 343 4,582 -

38

39 Total Net Tariff Revenue Requirements 328,780 89,237 65,142 - 7,093 20,995 146,313 -

40


42



45 $/Cust/mo.


$/kWh

0.0738

PEAK DEMAND

$/kW

26.65


Docket 2800-ER-107


Schedule 10



EMBEDDED COST ALLOWANCE CALCULATION


[A] [B] [C] [D] [E] [F] [G] [H] [I] [J]

LINE

NO. DESCRIPTION

TOTAL

UTILITY TOTAL RG TOTAL GS TOTAL CP-1 TOTAL CP-2 TOTAL CP-3 TOTAL CP-4

TOTAL

LIGHTING


METHOD

1 Development of Allocated Embedded Costs

2

3 Gross Plant in Service

4 Overhead Line - Demand 16,714,601 3,825,705 1,082,074 1,054,295 2,040,821 2,691,648 - 57,985

5 Overhead Line - Customer 6,468,121 2,225,195 528,219 350,542 206,102 49,873 - 4,235

6 Underground Line - Customer 12,242,965 3,643,167 1,030,444 986,329 867,868 - - 55,218

7 Underground Line - Demand 822,768 289,268 68,667 44,640 17,068 - - 551

8 Total Gross Plant in Service 36,248,456 9,983,335 2,709,405 2,435,804 3,131,859 2,741,520 - 117,989

9

10 Depreciation Reserve

11 Overhead Line - Demand 6,318,082 1,447,803 409,501 398,952 770,162 1,013,464 - 21,944

12 Overhead Line - Customer 2,349,948 808,465 191,914 127,356 74,843 18,094 - 1,539

13 Underground Line - Customer 4,241,724 1,262,219 357,010 341,726 300,683 - - 19,131

14 Underground Line - Demand 285,058 100,221 23,790 15,466 5,913 - - 191

15 Total Deprecitaion Reserve 13,194,812 3,618,708 982,216 883,500 1,151,602 1,031,558 - 42,804

16


18 364 - Primary (Demand) 162,142 54,596 15,442 15,088 31,682 44,507 - 828 Primary - NCP

19 364 - Primary (Customer) 108,095 71,445 16,960 11,259 6,663 1,632 - 136 Primary - Weighted Cust.

20 364 - Secondary (Demand) - - - - - - - - Secondary - NCP

21 364 - Secondary (Customer) - - - - - - - - Secondary - Weighted Cust.

22

23 365 - Primary (Demand) 205,548 69,212 19,576 19,127 40,163 56,421 - 1,049 Primary - NCP

24 365 - Primary (Customer) 13,120 8,672 2,058 1,367 809 198 - 17 Primary - Weighted Cust.

25 365 - Secondary (Demand) 36,273 20,074 5,678 5,435 4,782 - - 304 Secondary - NCP

26 365 - Secondary (Customer) 2,315 1,594 378 246 94 - - 3 Secondary - Weighted Cust.

27

28 366 - Primary (Demand) - - - - - - - - Primary - NCP

29 366 - Primary (Customer) - - - - - - - - Primary - Weighted Cust.

30 366 - Secondary (Demand) 10,839 5,999 1,697 1,624 1,429 - - 91 Secondary - NCP

31 366 - Secondary (Customer) 692 476 113 74 28 - - 1 Secondary - Weighted Cust.

32

33 367 - Primary (Demand) - - - - - - - - Primary - NCP

34 367 - Primary (Customer) - - - - - - - - Primary - Weighted Cust.

35 367 - Secondary (Demand) 148,528 82,198 23,249 22,254 19,581 - - 1,246 Secondary - NCP

36 367 - Secondary (Customer) 9,481 6,527 1,549 1,007 385 - - 12 Secondary - Weighted Cust.

37 Total Regulatory Liability (C) 697,033 320,793 86,701 77,480 105,616 102,757 - 3,686

38

39 Total Allocated Embedded Costs 22,356,610 6,043,834 1,640,488 1,474,824 1,874,641 1,607,205 - 71,498 Line 8 - Line 15 - Line 37

40 Directly Assigned Embedded Costs - - - - - - -

41 Total Embedded Costs 6,043,834 1,640,488 1,474,824 1,874,641 1,607,205 - 71,498 Line 40 + Line 17

42

43 Average Number of Customers/Lighting Units per Month 13,135 1,559 2,757 Customer

44 Total Test Year kW Billed Demand 128,999 269,255 678,856 - Test Year Billed kW

45

46 Avg. Embedded Costs Allowance per Customer/Unit 460.13 1,052.27 25.93 Line 41 / Line 43

47 Average Embedded Costs Allowance per kW-month 137.19 83.55 28.41 - Line 41 / Line 44


Docket 2800-ER-107


Schedule 11


EQUIVALENT PEAKER ANALYSS


Test Year Generation Plant Cost

MW Total Plant Cost $/kW

Peaking Capacity

CT 22.9 2,282,691$ 99.68$

Oil - -$ -$

Total 22.9 2,282,691$ 99.68$ [A]

MW Total Plant Cost $/kW [B] $/kW [B-A] Total Cost

Non-Peaking Capacity

Coal - -$ -$ -$ -$

CC - -$ -$ -$ -$

Hydro 27.3 68,863,120$ 2,524.40$ 2,424.72$ 66,143,927$

Wind* - -$ -$ -$ -$

Total 27.3 68,863,120$ 2,524.40$ 2,424.72$ 66,143,927$

Total Capacity 50.2 71,145,811$

Annualized @ 10% 7,114,581$ [C] 6,614,393$ [D]

Test Year Non-Fuel Production Expense

MW Total Cost $/kW

Peaking Capacity

CT 22.9 51,283$ 2.24$ -

Oil - -$ -$

Total 22.9 51,283$ 2.24$ [E]

MW Total Cost $/kW [F] $/kW [F-E] Total Cost

Non-Peaking Capacity

Coal - -$ -$ -$ -$

CC - -$ -$ -$ -$

Hydro 27.3 1,402,049$ 51.40$ 49.16$ 1,340,960$

Wind* - -$ -$ -$ -$

Total 27.3 1,402,049$ 51.40$ 49.16$ 1,340,960$

Total Capacity 50.2 1,453,332$ [G] 1,340,960$ [H]

Test Year Annualized Cost (Plant + Non-Fuel Production Expense)

All Capacity [C + G] 8,567,913$

Energy Related [H + D] 7,955,352$

Energy Share of TY Cost 93%

*Wind capacity assumes Effective Load Carrying Capacity of: 10%

Energy Related Costs

Energy Related Costs


Docket 2800-ER-107


Schedule 12


ELECTRIC COST OF SERVICE STUDY: WPSC STANDARD

LIGHTING SERVICE COST ANALYSIS


Total MS-1 Total MS-2 Total MS-3 Total MS

4,000 0.091454007 7075 0 0 7075

4 2358 0 0 2358

17

Lamp Type

Lamp

Watts Ballast %

Est. Ballast

Watts Total Watts No. of Lamps kW/Lamp Total kW kWh/Yr kWh/Lamp

Monthly kW

Cost/Lamp

Lamp &

Fixture $

Cost of

Bulbs Lamp Life (hrs) Lamps per Yr. Maint. Exp./Yr.

Estimated

Annual

Cost/Lamp

Cost Based

Rates

Street Lighting Service MS-1

Overhead

HPS 100 20.00% 20 120 1165 0.120 139.8 559,200 40 $0.70 $1,330.00 $12.00 24,000.00 194.17 $8.63 $140.67 $11.72

HPS 250 17.07% 42.675 292.675 644 0.293 188.4827 753,931 98 $1.70 $1,380.00 $12.00 24,000.00 107.33 $8.63 $157.24 $13.10

HPS 400 12.68% 50.72 450.72 103 0.451 46.42416 185,697 150 $2.62 $1,430.00 $12.00 24,000.00 17.17 $8.63 $172.85 $14.40

HPS 400 12.68% 50.72 450.72 2 0.451 0.90144 3,606 150 $2.62 $1,530.00 $12.00 24,000.00 0.33 $8.55 $181.91 $15.16

Ornamental

HPS 100 20.00% 20 120 310 0.120 37.2 148,800 40 $0.70 $2,530.00 $12.00 24,000.00 51.67 $8.63 $250.41 $20.87

HPS 150 17.07% 25.605 175.605 74 0.176 12.99477 51,979 59 $1.02 $4,550.00 $12.00 24,000.00 12.33 $8.63 $438.99 $36.58

HPS 250 17.07% 42.675 292.675 48 0.293 14.0484 56,194 98 $1.70 $2,530.00 $12.00 24,000.00 8.00 $8.63 $262.41 $21.87

HPS 400 12.68% 50.72 450.72 20 0.451 9.0144 36,058 150 $2.62 $2,580.00 $12.00 24,000.00 3.33 $8.62 $278.02 $23.17

Unmetered

HPS 100 20.00% 20 120 82 0.120 9.84 39,360 40 $0.70 $1,330.00 $12.00 24,000.00 13.67 $8.63 $140.67 $11.72

HPS 100 20.00% 20 120 1 0.120 0.12 480 40 $0.70 $2,530.00 $12.00 24,000.00 0.17 $8.81 $250.58 $20.88

HPS 250 17.07% 42.675 292.675 51 0.293 14.926425 59,706 98 $1.70 $2,530.00 $12.00 24,000.00 8.50 $8.63 $262.41 $21.87

HPS 400 12.68% 50.72 450.72 24 0.451 10.81728 43,269 150 $2.62 $1,430.00 $12.00 24,000.00 4.00 $8.63 $172.85 $14.40

HPS 400 12.68% 50.72 450.72 225 0.451 101.412 405,648 150 $2.62 $1,530.00 $12.00 24,000.00 37.50 $8.63 $182.00 $15.17

HPS 400 12.68% 50.72 450.72 8 0.451 3.60576 14,423 150 $2.62 $2,580.00 $12.00 24,000.00 1.33 $8.61 $278.00 $23.17

Total MS-1 2757 589.587335 2,358,351 459.50 120.91$

Lighting Class Name MS-2

Total MS-2 0 0 0 0.00 -$

Lighting Class Name MS-3

Total MS-3 0 0 0 0.00 -$

Total MS 2757 589.587335 2,358,351 459.50 23,800.00$

Demand Cost / kW:

Annual Hours: Est. Annual Carrying Cost Rate: Estimated 12NCP kW:

Coincident Peak kW Months: Est. Contributed Carrying Cost Rate: Estimated 12CP kW:


Docket 2800-ER-107


Schedule 13


EXPERA SUBSTATION COST ANALYSIS


2015 Cost

Cost PPI PPI

Vintage Vintage ($) Inflator 2015 ($) Depreciation Rate 3.20%

1972 138,207 5.08 701,798 RoR 5.30%

1976 26,497 3.40 90,095

1977 274,908 3.22 883,910

2008 77,085 1.01 77,501

2009 45,202 1.03 46,667

2013 6,046 0.96 5,788

Gross Plant 1,805,759

Annual Depreciation 57,784

Year Gross Plt Accum Depr Net Plant Depr Exp Embedded Cost Expera kW Cost $/kW Average

1 1,805,759 57,784 1,747,974 57,784 150,427 303,610 0.50 0.33

2 1,805,759 115,569 1,690,190 57,784 147,364 303,610 0.49

3 1,805,759 173,353 1,632,406 57,784 144,302 303,610 0.48

4 1,805,759 231,137 1,574,621 57,784 141,239 303,610 0.47

5 1,805,759 288,921 1,516,837 57,784 138,177 303,610 0.46

6 1,805,759 346,706 1,459,053 57,784 135,114 303,610 0.45

7 1,805,759 404,490 1,401,269 57,784 132,052 303,610 0.43

8 1,805,759 462,274 1,343,484 57,784 128,989 303,610 0.42

9 1,805,759 520,058 1,285,700 57,784 125,926 303,610 0.41

10 1,805,759 577,843 1,227,916 57,784 122,864 303,610 0.40

11 1,805,759 635,627 1,170,132 57,784 119,801 303,610 0.39

12 1,805,759 693,411 1,112,347 57,784 116,739 303,610 0.38

13 1,805,759 751,196 1,054,563 57,784 113,676 303,610 0.37

14 1,805,759 808,980 996,779 57,784 110,614 303,610 0.36

15 1,805,759 866,764 938,994 57,784 107,551 303,610 0.35

16 1,805,759 924,548 881,210 57,784 104,488 303,610 0.34

17 1,805,759 982,333 823,426 57,784 101,426 303,610 0.33

18 1,805,759 1,040,117 765,642 57,784 98,363 303,610 0.32

19 1,805,759 1,097,901 707,857 57,784 95,301 303,610 0.31

20 1,805,759 1,155,686 650,073 57,784 92,238 303,610 0.30

21 1,805,759 1,213,470 592,289 57,784 89,176 303,610 0.29

22 1,805,759 1,271,254 534,505 57,784 86,113 303,610 0.28

23 1,805,759 1,329,038 476,720 57,784 83,050 303,610 0.27

24 1,805,759 1,386,823 418,936 57,784 79,988 303,610 0.26

25 1,805,759 1,444,607 361,152 57,784 76,925 303,610 0.25

26 1,805,759 1,502,391 303,367 57,784 73,863 303,610 0.24

27 1,805,759 1,560,175 245,583 57,784 70,800 303,610 0.23

28 1,805,759 1,617,960 187,799 57,784 67,738 303,610 0.22

29 1,805,759 1,675,744 130,015 57,784 64,675 303,610 0.21

30 1,805,759 1,733,528 72,230 57,784 61,612 303,610 0.20

31 1,805,759 1,791,313 14,446 57,784 58,550 303,610 0.19

32 1,805,759 1,805,759 - 14,446 14,446 303,610 0.05


Docket 2800-ER-107


Schedule 14

Page 1 of 1

Account Description Depreciation Rate

PRODUCTION PLANT - Hydraulic Production

331 Structures and Improvements 4.00%

332 Reservoirs, Dams, & Waterways 3.00%

333 Water Wheels, Turbines, & Generators 2.10%

334 Accessory Electric Equipment 3.00%

335 Misc. Power Plant Equipment 3.30%

336 Roads, Railroads & Bridges 2.00%

PRODUCTION PLANT - Other Production


342 Fuel Holders, Producers, & Access's 3.50%

343 Prime Movers 3.50%

344 Generators 3.50%

345 Accessory Electric Equipment 3.50%

346 Misc. Power Plant Equipment 3.30%

DISTRIBUTION PLANT


362 Station Equipment 3.20%

364 Poles, Towers and Fixtures 3.90%

365 Overhead Conductors & Devices 3.10%

366 Underground Conduit 2.00%

367 Underground Conductors & Devices 3.30%

368 Line Transformers 3.30%

369 Services 4.10%

370 Meters 5.00%

373 Street Lighting & Signal Systems 5.10%

GENERAL PLANT


391 Office Furniture & Supplies 6.25%

391.1 Computer Equipment 20.00%

392 Transportation Equipment 10.00%

393 Stores Equipment 5.00%

394 Tool, Shop & Garage Equipment 6.67%

395 Laboratory Equipment 5.00%

396 Power Operated Equipment 10.00%

397 Communications Equipment 10.00%

397.1 SCADA Equipment 10.00%

398 Misc. Equipment 6.70%

KAUKAUNA UTILITIES

SCHEDULE OF DEPRECIATION RATES



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