An E D IS O N IN TERN AT IO N A L® Company
(U 338-E)
2015 General Rate Case APPLICATION
Workpapers
Results of Operations (RO)Plant, Taxes, Depreciation Expense and Reserve, Rate Base, and Productivity SCE-10 Volume 02, Chapter III
N ovem ber 2013
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Workpaper - Southern California Edison / 2015 GRC - APPLICATION1
III.
DEPRECIATION STUDY
A. Purpose and Scope
T his section o f the R esu lts o f O perations presents SC E ’s proposed depreciation param eters and
rates p roposed for the 2 0 1 5 -2 0 1 7 period. SCE retained D ane W atson from A llian ce C onsu lting Group
to conduct and support the depreciation study for S C E ’s 2015 G R C , w h ich is presented in SC E -10,
V olu m e 3, “D irect T estim on y o f D ane A . W atson” and the accom panying D epreciation Study.
T here are depreciation param eters that are n ot d iscu ssed in Mr. W atson ’s testim ony, w h ich w ill
b e d iscu ssed in th is chapter. T hese parameters are related to the fo llow ing:
• San O nofre N u clear G enerating Station (SO N G S )
• Four Corners G enerating Station
• M ohave G enerating Station
• Solar 2 D ecom m ission in g
• M ountainview U nits 1 and 2 D ecom m ission in g
T hese assets are not addressed in Mr. W atson’s testim ony due to the unique circum stances
surrounding them , the depreciation param eters for th ese assets w ill be d iscu ssed in Section E b elow .
B. Summary of Proposal
O verall, SCE is proposing changes in depreciation rates that w ill result in a total increase o f
S19743 m illion b ased on 20 1 2 plant.44
43 $88 million o f the increase is associated with SONGS. The non-SONGS related increase in proposed depreciation expenseis $108 million.
44 See Deprecation Forecast in Chapter II o f this volume, for the total forecast o f depreciation expense for 2015, 2016 and 2017.
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
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Workpaper - Southern California Edison / 2015 GRC - APPLICATION
See WP p.4
Figure III-2Depreciation Rate Proposal Impact by Class o f Plant
Based on Year-End 2012 Plant Balances
D
A uthorized Ra tes SO N G S Proposed Rates
1,800
88
1,500
1,450
1,400G&I
T he decrease in annual depreciation exp en se for production p lant is driven by the ex ten sion o f
the licen se life at the P alo V erde N u clear G eneration Station. Increases in annual depreciation expense
for transm ission and distribution assets are due to , increasing rem oval co sts, m itigated by som e
lengthen ing serv ice life expectations. T ransm ission and distribution im pacts are d iscu ssed in m ore
detail b e low . T he increases in annual depreciation exp en se for general and intangib le assets is largely
due to changes in lives.
1. Overview of Transmission and Distribution
P roposed increases in depreciation rates for transm ission and distribution assets is driven
b y increases in n et sa lvage costs (co sts to retire assets), m itigated by lon ger average serv ice liv e s , as
show n b e lo w in F igure III-3.
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Workpaper - Southern California Edison / 2015 GRC - APPLICATION3
S e e W P p . 1 6
Figure III-3 Depreciation Expense Im pact o f
Transmission & Distribution Parameter Updates
Authorized Rates Life Updates N et Salvage Updates Proposed Rates
SC E ’s proposal results in a transm ission and distribution com p osite depreciation rate o f
4.02% . T his is a reasonable increase com pared to past proposed levels:
S e e W P p . 1 8 " I "
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
4Workpaper - Southern California Edison / 2015 GRC - APPLICATION
S e e W P p . 1 8
Figure III-4 Proposed and Authorized
Transmission & Distribution Composite Depreciation Rates Based on Year-End 2012 Plant Balances
6.0%
5.5%
f» 5.0%-W
g 4.5% •J=.g
u 4.0%Mau
O
Proposedc
E
4.14%
3.5%
3.0%
General Rate Case
T he increase in net sa lvage costs (typ ica lly expressed as a percent o f plant b e in g retired)
is not a recent d iscovery . SC E has b een requesting larger n egative net sa lvage rates for over a decade
n ow , but authorized param eters have not kept pace. Figure III-5 b e lo w sh ow s proposed net sa lvage and
authorized n et sa lvage for S C E ’s transm ission and distribution assets as a percent o f plant over the last
four G eneral R ate C ases.45
45 D.12-11-051 requested that SCE provide testimony in asset accounts where SCE’s proposed net salvage rate is at least 25% more than comparable industry averages. SCE does not possess nor is it aware of any industry statistics that provides recorded net salvage ratios to make such a comparison possible.
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Workpaper - Southern California Edison / 2015 GRC - APPLICATION5
Figure III-5 Proposed and Authorized
Transmission & Distribution Composite Net Salvage Rates Based on Year-End 2012 Plant Balances
General Rate Case
1 In each o f the cases, SCE has proposed m oderate increases over the then current
2 authorized lev e ls . W hile the p roposed net sa lvage percentages m ay appear sign ifican t, includ ing the
3 proposed am ounts over 2 0 1 2 authorized lev e ls , the actual recorded lev e ls o f n et sa lvage are far greater,
4 as show n in Figure III-6 b elow .
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
6Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Figure III-6 Transmission & Distribution Recorded N et Salvage Rates
Compared to Proposed and Authorized Levels
a
MSS
73V I
160%
140%
120%
100%
80%
60%
40%
20%
0%
146%
113%
101%
See WP p.20
Proposed (64%)
Authorized (47%)
1998 2012 2003 2012 2008 2012
Recorded Period
T he gap b etw een authorized net sa lvage and recorded net sa lvage is deferred to future
ratepayers, w h o w ill bear the cost. T he am ount deferred is not static-it continues to accum ulate w ith
each p assin g year that a gap exists.
E ven on a dollar b asis, w h en com paring the total net sa lvage experienced relative to plant
retirem ents to the future proposed am ounts, the request is m od est and reasonable. Figure III-7 b e low
sh ow s 15 years o f recorded retirem ent experience, w here SCE has incurred approxim ately $1 .6 b illion in
net sa lvage costs from $2.3 b illion in retirem ents. SC E ’s proposal is to have recovered approxim ately
$15.1 b illion over the rem aining life s o f $ 2 3 .4 b illion in retirem ents ($2 .7 b illion o f w h ich has been
recovered through the end o f 2012).
B
A
AE - See
D WP p. 12A,B,C,D - See WP p.20
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
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Workpaper - Southern California Edison / 2015 GRC - APPLICATION7
S e e W P p . 2 0
Figure III-7 Recorded and Future
Transmission & Distribution Plant Retirements and Net Salvage
sc
$25
$20
$15
$10
$5
$0
23.4
□ R etirem ents
■ N et Salvage
15 Years Recorded Future (All Current Assets)
C. Depreciation Background
1. Purpose of Depreciation
To provide serv ice to its custom ers, SCE incurs both exp en ses and capital expenditures.
G enerally A ccep ted A ccou n tin g P rincip les, sp ec ifica lly the M atching Principle,46 govern w hether a
particular cost should be cap italized or expensed . W hile the return on SC E ’s capital assets is m ade by
applying an authorized rate o f return (cost o f capital) to its net investm ent, the return o f in vestors’ capital
investm ent is m ade through depreciation expense. D epreciation is a m ajor exp en se representing the
recovery o f the original cost o f fixed capital le ss estim ated n et sa lvage over an a sset’s u sefu l life . SC E ’s
investors are entitled to recover costs they in vested to provide electric serv ice to S C E ’s custom ers. The
depreciation rates SCE proposed in th is exh ib it are d esign ed to accom plish that objective.
46 The matching principle states that each expense item related to revenue earned must be recorded in the same accounting period as the revenue it helped to earn.
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
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2. CPUC’s Standard Practice U-4
SC E fo llo w s the C o m m ission ’s Standard Practice U -4 , D eterm ination o f Straight-Line
R em ain ing L ife D epreciation A ccruals (“U -4 ,” or “ Standard Practice U -4 ”), dated January 3, 1961.
Standard Practice U -4 “sets forth various factors in fluencing the determ ination o f depreciation accruals
and describes m ethods o f calcu lating th ese accruals” w ith the purpose o f assisting “the C om m ission sta ff
in determ ining proper depreciation exp en ses.”47 A lthou gh over 4 0 years old , the Standard Practice U -4
represents conventional u tility depreciation practices and the C PU C continues to adhere to this standard.
3. Current Gap to Accomplishing Depreciation Objectives and Meeting Requirements
in Standard Practice U-4
A s sum m arized above and addressed in detail in Mr. W atson ’s testim on y,48 the
depreciation study addresses the gap that ex ists betw een recorded net sa lvage and authorized net sa lvage
for SC E ’s transm ission and distribution assets. For several o f SC E ’s accounts, the authorized net
sa lvage rates are sign ifican tly low er than w hat SCE continues to experience and w hat w e reasonably
exp ect to occur in the future. Standard Practice U -4 ’s requirem ent is to u se the exp ected future net
sa lvage to m eet the objective o f depreciation. T he disparity b etw een our exp ected future net sa lvage and
the authorized am ounts prevents SCE from properly m atching asset costs to the periods custom ers are
receiv in g the serv ice o f that asset, w h ich is the fundam ental objective o f depreciation. C ost m atching
ensures that future custom ers aren’t burdened w ith a disproportionate share o f costs or costs for assets
from w h ich they receive no benefit. T he longer the disparity ex ists, the greater the burden future
custom ers w ill have to bear.
D. Depreciation Study Results
1. Summary of Results
SC E retained D ane W atson o f A llian ce C onsulting Group to conduct the depreciation
study to d evelop and support proposals for serv ice lives and net sa lvage for SC E ’s assets (w ith the
excep tion o f the assets d iscu ssed in Section E b e lo w ).49 T able III-9 (b e low ) sum m arizes the authorized
depreciation rates for SC E ’s m ass assets and rem aining liv es o f certain generation assets:
47 Standard Practice U-4 “sets forth various factors in influencing the determination of depreciation accruals and describes methods of calculating these accruals to assist the Commission staff in determining proper depreciation expenses.”
48 See Exhibit SCE-10, Volume 3.
49 Id.
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Workpaper - Southern California Edison / 2015 GRC - APPLICATION9
S e e W P p p . 2 - 1 1
Table III-9 Transmission, Distribution, and General Plant
Depreciation Accrual Rates Years 2012-2017
Account No. Account Description 2012 2014 2015 2017Authorized (%) Proposed (%)
Transmission Plant350 Easements 1.67 % 1.67 %352 Structures and Improvements 2.38 % 2.53 %353 Station Equipment 2.89 % 3.04 %354 Towers and Fixtures 2.54 % 3.17 %355 Poles and Fixtures 3.43 % 4.38 %356 Overhead Conductors & Devices 3.57 % 3.67 %357 Underground Conduit 1.70 % 1.73 %358 Underground Conductors & Devices 2.81 % 2.65 %359 Roads and Trails 1.69 % 1.52 %
Distribution Plant360 Easements 1.67 % 1.67 %361 Structures and Improvements 3.20 % 3.04 %362 Station Equipment 3.13 % 3.28 %364 Poles, Towers and Fixtures 7.06 % 7.81 %365 Overhead Conductors & Devices 4.61 % 5.15 %366 Underground Conduit 2.16 % 2.45 %367 Underground Conductors & Devices 3.35 % 3.90 %368 Line Transformers 3.68 % 3.93 %369 Services 4.76 % 5.76 %370 Meters Non SmartConnect 6yr RL 6yr RL370 Meters SmartConnect 5.35 % 5.30 %373 Street Lighting & Signal Systems 2.73 % 3.43 %
General Plant389 Easements 1.67 % 1.67 %390 Structures and Improvements 1.80 % 2.74 %
391.1 Office Furniture 5.00 % 5.00 %391.2 Personal Computers 20.00 % 20.00 %391.3 Mainframe Computers 20.00 % 20.00 %391.4 DDSMS Security Monitoring System 16.31 % 12.90 %391.5 Office Equipment 20.00 % 20.00 %391.6 Duplicating Equipment 20.00 % 20.00 %391.7 PC Software 20.00 % 20.00 %393 Stores Equipment 5.00 % 5.00 %394 Tools & Work Equipment 10.00 % 10.00 %395 Laboratory Equipment 6.67 % 6.67 %397 Telecommunication Equipment 7.57 % 9.77 %398 Misc Power Plant Equipment 5.00 % 5.00 %
Production PlantMohave Generating Station 3yr RL 3yr RLFour Corners Generating Station 2yr RL 5yr RLSan Onofre Nuclear Generating Station Used and Useful 9.2yr RL 9.5yr RLSan Onofre Nuclear Generating Station Not Required 9.2yr RL 5yr RLPalo Verde Nuclear Generating Station 12.7yr RL 33.5yr RLPeakers 19.4yr RL 20.6yr RLMountainview Units 3&4 19.1yr RL 23.0yr RLSolar Photvoltaic 17.2 yr RL 18.6yr RLFuel Cell N/A 10yr RL
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
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2. Use of Aged Data
A s part o f the d ecision in SC E ’s 2 0 1 2 GRC, the C om m ission d irected that “ SCE should
inform the C om m ission w hether it u sed any aged data and i f not, w h en su ffic ien t data is exp ected to be
availab le .”50 SCE began co llectin g aged data in the m idd le o f 2 0 0 8 , and does not have su ffic ien t aged
data to perform an e ffec tiv e actuarial life analysis. SC E expects that aged data m ay b ecom e u sefu l in 10
years or so.
E. Select Generation Assets
SC E has five generation plants that h ave already b een or w ill be shut dow n during the years
2 0 1 5 -2 0 1 7 . T he circum stances surrounding th ese assets and the proposed cost recovery o f the
rem aining unrecovered investm ent w ill be addressed in this section . T he five plants are: 1) San Onofre
G enerating Station; 2 ) Four Corners G enerating Station; 3 ) M oh ave G enerating Station; 4 ) Solar 2
D ecom m ission in g; and 5) M ou nta inview U nits 1 & 2 D ecom m ission in g .
1. San Onofre Generating Station
SC E announced the perm anent shutdow n o f SO N G S U n its 2and 3 on June 7, 2 013 . SCEP p .22is proposing to retain the current authorized life for SO N G S plant that is c la ssif ied as u sed and usefu l
and am ortize the unrecovered investm ent through the rem aining life o f 9 .5 years (through June 2022 ).
For SO N G S plant that is no longer required SC E is proposing a 5 year rem aining life b eg in n ing June
2013.
In addition to the fix ed asset costs, the balance o f m aterials and supplies is approxim ately
$1 0 0 m illion at year-end 2 0 1 2 . SC E is proposing to am ortize this balance along w ith capital investm ent
over the rem aining life starting 2015 .
2. Four Corners Generating Station
Four Corners is assum ed to cease operations in July 2 0 1 6 and initiate d ecom m ission in g
activ ities. B ased on the depreciation life authorized in SC E ’s 2 0 1 2 G R C , SCE w ill have fu lly
depreciated the net investm ent through 20 1 4 in addition to $37 m illion authorized for d ecom m ission in g .
There is $28 m illion o f additional capital and d ecom m iss ion in g costs exp ected in the 2 0 1 5 -2 0 1 7 period
above w hat w ill have b een accrued for through 2 0 1 4 .51 SC E is proposing to am ortize th ese costs over
the 2 0 1 5 -2 0 1 7 period.
50 D .12-11-051.
51 See Exhibit SCE-02, Volume 6, Part 2.
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
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Workpaper - Southern California Edison / 2015 GRC - APPLICATION11
3. Mohave Generating Station
T he M ohave G enerating Station w as shut dow n on 1 2 /3 1 /2005 . Pursuant to D .1 2 -1 1 -
051 , SCE w ill continue to am ortize the net investm ent and d ecom m ission in g costs through 2 015 . The
balance o f th ese costs is $23 m illion as o f 1 2 /3 1 /2012 . In addition, there are capital costs related to
continued operations and the aquifer study w h ich have not b een c lo sed to plant and depreciated. SC E is
proposing to retain the authorized a llocation period and depreciate the balance o f th ese costs ($26
m illion ), in 2015 .
4. Solar 2 Decommissioning
SC E w as authorized to accrue approxim ately $3 m illion in d ecom m ission in g costs for its
Solar 2 generating facility .52 SCE has sin ce com pleted the d ecom m ission in g at a total cost o f
approxim ately $1 m illion . SCE is prop osing to am ortize the balance o f depreciation accrued, but not
spent, back to custom ers over the 2 0 1 5 -2 0 1 7 GRC period.
5. Mountainview Units 1 and 2 Decommissioning
SC E w as authorized to accrue approxim ately $11 m illion in d ecom m ission in g costs for
its M oun tainview U nits 1 and 2 generating facility .53 SC E has since com pleted the d ecom m ission in g at
a total cost o f approxim ately $3 m illion . SCE is proposing to am ortize the balance o f depreciation
accrued, but not spent, back to custom ers over the 2 0 1 5 -2 0 1 7 GRC period.
52 D.12-11-051.
53 Id.
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
2015 General Rate Case - APPLICATION INDEX OF WORKPAPERS
EXHIBIT SCE-10, Volume 2
DOCUMENT PAGE(S)Comparison of Depreciation Accrual Rates Straight Line Remaining Life Method 1-4
Annual Accrual Rate Determination Straight Line Life Method 5-14Account Impact of Life and Net Salvage Parameters 15-16Transmission and Distribution Composite Rate Calculations 17-20SONGS Materials & Supplies Recorded Balance 21-22
Workpaper - Southern California Edison / 2015 GRC - APPLICATION1
S C E - 1 0 , V o lu m e 2 , R e s u l t s o f O p e r a t io n s
D e p r e c ia t i o n S t u d y
Witness: Rick Fisher
C o m p a r is o n o f D e p r e c ia t i o n A c c r u a l R a te s
S t r a ig h t L i n e R e m a i n i n g L i f e M e t h o d
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
2Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Southern California Edison Comparison of Depreciation Accrual Rates
Straight Line Remaining Life Method For Estimated Year 2015 ($ 000's)
PRESENT PRESENT PROPOSED PROPOSEDANNUAL ANNUAL ANNUAL ANNUAL INCREASE
GROSS PLANT FUTURE RESERVE ACCRUAL ACCRUAL ACCRUAL ACCRUAL (DECREASE)Production Jan. 1, 2013 DECOMM Jan. 1, 2013 RATE/LIFE AMOUNT RATE/LIFE AMOUNT IN ACCRUALNuclear Production
PVNGS Production 1,786,975 1,464,327 12.7 25,405 33.5 9,619 (15,786)PVNGS DBD & Debits 26,547 24,017 13.1 193 33.5 75 (118)SONGS Used and Useful 2,381,540 2,045,980 9.2 36,474 9.5 35,321 (1,153)SONGS - Retires 2,418,299 1,996,619 9.2 45,835 5.0 84,336 38,501SGRP 584,172 25,048 9.2 60,774 5.0 111,825 51,050
Total Nuclear Production 7,197,533 5,555,991 9.7 168,681 6.8 241,176 72,495
Steam ProductionMountainview 698,273 (9,493) 165,077 19.1 28,413 23.0 23,596 (4,817)Four Corners 589,434 (36,581) 547,310 2.0 39,393 2.0 39,393 0Mohave - Production 312,317 (32,711) 321,838 3.0 7,727 3.0 7,727 0
Total Steam Production 1,600,024 (78,786) 1,034,225 8.5 75,533 9.1 70,715 (4,817)
Other ProductionProduction - Pebbly Beach 41,242 (655) 16,201 18.7 1,371 18.7 1,371 0Production - Peakers 298,986 (7,423) 59,923 19.4 12,705 20.6 11,946 (759)Production - Solar PV 338,868 (27,175) 34,616 17.2 19,269 18.6 17,781 (1,487)
Total Other Production 679,096 (35,252) 110,741 19.1 33,345 19.4 31,099 (2,247)
Change in Decommissioning EstimatesMountainview - 3&4 (6,824) 23.0 297 297Four Corners (20,960) 3.0 6,987 6,987Mohave (2,511) 1.0 2,511 2,511Pebbly Beach (5,951) 18.7 318 318Peakers (4,680) 20.6 227 227Solar PV (54,729) 18.6 2,936 2,936
Total Change in Decomm Estimates (95,654) 13,275
Depreciation Expense RefundsOriginal Mountainview 1&2 Decomm Estimate (10,600) 10,923 3.0 (108) 3.0 (108) 0Solar 2 Original Decomm Estimate (4,639) 3,732 2.0 454 2.0 454 0Difference Between Recorded and Estimate 11,142 3.0 (3,714) (3,714)
Total Refund Accrual (3,714)
Hydro Production330 Land and Land Rights 3,311 2.84% 94 2.69% 89 (5)331 Structures and Improvements 157,619 1.63% 2,569 2.24% 3,531 961332 Reservoirs, Dams and Waterways 513,023 1.85% 9,491 2.36% 12,107 2,616333 Water Wheels, Turbines & Genera 149,324 1.72% 2,568 2.38% 3,554 986334 Accessory Electric Equipment 178,936 3.94% 7,050 4.22% 7,551 501335 Misc. Power Plant Equipment 12,389 1.61% 199 2.48% 307 108336 Roads, Railroads & Bridges 11,947 2.48% 296 4.73% 565 269
Total Hydro Production 1,026,548 2.17% 22,268 2.70% 27,704 5,436
Total Production 10,503,201 (213,789) 6,715,611 300,174 380,602 80,428
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Workpaper - Southern California Edison / 2015 GRC - APPLICATION3
Southern California Edison Comparison of Depreciation Accrual Rates
Straight Line Remaining Life Method For Estimated Year 2015 ($ 000's)
PRESENT PRESENT PROPOSED PROPOSEDANNUAL ANNUAL ANNUAL ANNUAL INCREASE
GROSS PLANT ACCRUAL ACCRUAL ACCRUAL ACCRUAL (DECREASE)Transmission and D istribu tion Jan. 1, 2013 RATE/LIFE AMOUNT RATE/LIFE AMOUNT IN ACCRUAL
Transmission Plant350.2 Easements 148,017 1.67% 2,472 1.67% 2,472 0
352 Structures and Improvements 376,680 2.38% 8,965 2.53% 9,530 565353 Station Equipment 3.981.958 2.89% 115.079 3.04% 121,052 5,973
Total Transmission Substations 4,358,638 2.85% 124,044 3.00% 130,582 6,538
354 Towers and Fixtures 772,204 2.54% 19,614 3.17% 24,479 4,865355 Poles and Fixtures 603,692 3.43% 20,707 4.38% 26,442 5,735356 Overhead Conductors & Devices 706,021 3.57% 25,205 3.67% 25,911 706357 Underground Conduit 48,517 1.70% 825 1.73% 839 15358 Underground Conductors & Devices 208,167 2.81% 5,850 2.65% 5,516 (333)359 Roads and Trails 43,039 1.69% 727 1.52% 654 iZ i iTotal Transmission Lines 2,381,640 3.06% 72,927 3.52% 83,842 10,914
Total Transmission 6,888,295 2.90% 199,443 3.15% 216,895 17,452
Distribution Plant360.2 Easements 56,250 1.67% 939 1.67% 939 0
361 Structures and Improvements 436,831 3.20% 13,979 3.04% 13,280 (699)362 Station Equipment 1,761,038 3.13% 55,120 3.28% 57,762 2,642Total Distribution Substations 2,197,869 3.14% 69,099 3.23% 71,042 1,943
364 Poles, Towers and Fixtures 1,655,027 7.06% 116,845 7.81% 129,258 12,413365 Overhead Conductors & Devices 1,195,653 4.61% 55,120 5.15% 61,576 6,457366 Underground Conduit 1,389,563 2.16% 30,015 2.45% 34,044 4,030367 Underground Conductors & Devices 4,402,044 3.35% 147,468 3.90% 171,680 24,211368 Line Transformers 3,022,096 3.68% 111,213 3.93% 118,768 7,555369 Services 1,172,062 4.76% 55,790 5.76% 67,511 11,721370 Meters 888,759 5.35% 47,549 5.30% 47,104 (444)373 Street Lighting & Signal Systems 753,721 2.73% 20,577 3.43% 25,853 5,276Total Distribution Lines 14,478,925 4.04% 584,576 4.53% 655,794 71,218
Total Distribution 16,733,043 3.91% 654,614 4.35% 727,775 73,160
Total Transmission and Distribution 23,621,337 3.62% 854,057 4.00% 944,670 90,613
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
4Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Southern California Edison Comparison of Depreciation Accrual Rates
Straight Line Remaining Life Method For Estimated Year 2015 ($ 000's)
General and IntangibleGeneral Plant
389.2 Easements
390 Structures and Improvements 391.x Furniture & Equipment
391.x Computers 391.4 Security Monitoring (DDSMS) 391.x Stores/Lab/Miscellaneous 397.x Telecommunications 39x General OtherTotal General Plant
GROSS PLANT Jan. 1, 2013
PRESENTANNUALACCRUALRATE/LIFE
PRESENTANNUALACCRUALAMOUNT
PROPOSEDANNUALACCRUALRATE/LIFE
PROPOSEDANNUALACCRUALAMOUNT
Intangible PlantHydro Relicensing Radio Frequency Other Intangibles
Cap Soft 5yr*Cap Soft 7yr*Cap Soft 10yr*Cap Soft 15yr*
Total Cap Soft Total Intangible
Catalina PlantTotal General and Intangible
*Includes reserve adjustments
SONGS
Generation (Non-SONGS)
Transmission
Distribution
General and Intangible
Total Company
F i g u r e 111-2
38,084,982 1,582,523 1,779,122
INCREASE (DECREASE) IN ACCRUAL
3,269 1.6 7% 55 1.67% 55 0
843,141 1.8 0% 15,177 2.74% 23,097 7,921181,866 3.34% 6,074 4.62% 8,410 2,335
497,349 19.35% 96,237 20.99% 104,416 8,17924,282 16.31% 3,960 12.90% 3,133 (827)92,684 8.1 3% 7,535 6.54% 6,064 (1,471)
579,144 7.57% 43,841 9.77% 56,564 12,72386,287 15.22% 13,133 11.42% 9,854 (3,279)
2,308,023 8.0 6% 186,012 9.17% 211,592 25,580
124,930 2.64% 3,295 2.52% 3,143 (152)18,723 2.5 0% 468 2.50% 468 0
511 5.00% 26 5.00% 26 0144,165 2.6 3% 3,789 2.52% 3,637 (152)
449,749 21.41% 96,285 20.58% 92,578 (3,707)861,861 14.71% 126,746 14.93% 128,686 1,940
71,434 10.00% 7,143 12.45% 8,893 1,750124,571 6.6 7% 8,303 6.78% 8,449 145
1,507,614 15.82% 238,478 15.83% 238,605 1271,651,779 14.67% 242,267 14.67% 242,242 (25)
642 1.9 6% 13 2.57% 16 43,960,443 10.82% 428,292 11.46% 453,851 25,559
5,384,010 143,083 231,481 88,399
5,119,191 157,091 149,120 (7,971)
6,888,295 199,443 216,895 17,452
16,733,043 654,614 727,775 73,160
3,960,443 428,292 453,851 25,559
196,600
^ — \A _
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Workpaper - Southern California Edison / 2015 GRC - APPLICATION5
S C E - 1 0 , V o lu m e 2 , R e s u l t s o f O p e r a t io n s
D e p r e c ia t i o n S t u d y
Witness: Rick Fisher
A n n u a l A c c r u a l R a te D e t e r m in a t i o n
S t r a ig h t L i n e R e m a i n i n g L i f e M e t h o d
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
CD
Sou
ther
n C
alifo
rnia
Edi
son
Ann
ual A
ccru
al R
ate
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erm
inat
ion
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ne R
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ear
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UAL
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er P
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314
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or U
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140%
-50
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7,87
3,58
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2.0
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5A
cces
sory
Ele
ctric
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-15
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6,89
6,07
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er P
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ipm
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26,8
53,9
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-22
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4,44
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131
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eral
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1,00
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185
6,94
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Gen
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Rel
ated
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33,
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902,
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ents
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& Im
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229,
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m G
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25,0
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0,91
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653,
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286,
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19,9
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-17
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979,
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|
182
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ign
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is D
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tion
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1,12
7,05
199
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0.8
9.5
104,
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182
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erre
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-28
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2,09
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l SO
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-30
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325,
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|
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eral
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nt42
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22,2
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162,
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35x
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erat
ion-
Rel
ated
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nsm
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on (
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26,2
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9,60
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460,
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557
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Gen
eral
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er92
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|
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l SO
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ant
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4 1,
316,
362,
959.
1 13
8,55
9,53
0 I
2.57
%
1
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
Sou
ther
n C
alifo
rnia
Edi
son
Ann
ual A
ccru
al R
ate
Det
erm
inat
ion
Str
aigh
t Li
ne R
emai
ning
Life
Met
hod
For
Est
imat
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ear
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DEP
REC
IATI
ON
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REC
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ary
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ary
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LIFE
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--
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321
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322
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ctor
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nt E
quip
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-58
5,96
2,56
212
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3,96
0.6
33.5
3,60
6,30
832
3Tu
rbog
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ator
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-21
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132
324
Acc
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ry E
lect
ric E
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1,78
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015
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9,41
332
5M
isc.
Pow
er P
lant
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ipm
ent
97,9
57,0
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-92
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5,86
7,96
9.0
33.5
174,
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2,11
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(63,
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l PVN
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Prod
uctio
n1,
785,
230,
219
1,46
3,77
9,90
332
1,45
0,31
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I 0.
54%
182
Des
ign
Bas
is D
ocum
enta
tion
182
Def
erre
d D
ebits
Tota
l PVN
GS
DBD
& D
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tal P
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ant
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2,58
818
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26,5
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571,
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696,
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9
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33.5
33.5
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20,7
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OD
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men
ts3,
310,
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696,
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2,61
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|2.
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331
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nd Im
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emen
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353
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ater
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15,6
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36%
333
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er W
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urbi
nes
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99,1
87,7
30.7
36.4
3,54
8,70
62.
38%
334
Acc
esso
ry E
lect
ric E
quip
men
t17
8,93
5,50
8-2
0%(3
6,33
1,40
2)31
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184,
256,
349.
130
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544,
174
4.22
%33
5M
isc.
Pow
er P
lant
Equ
ipm
ent
12,3
89,3
92-7
%(8
93,7
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6,40
6,03
76,
877,
143.
537
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6,88
72.
48%
336
Roa
ds, R
ailro
ads
& Br
idge
s11
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-25%
(2,9
34,2
47)
4,73
7,80
510
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4,95
74.
73%
Tota
l Hyd
ro E
lect
ric P
rodu
ctio
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023,
237,
066
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294,
569)
383,
976,
239
718,
555,
395.
9 |
26.0
|
27,6
08,7
702.
70%
Tota
l Hyd
ro E
lect
ric1,
026,
547,
917
(79,
294,
569)
384,
672,
773
721,
169,
713.
827
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2.70
%
OTH
ER
PR
OD
UC
TIO
N ~
PE
BB
LY B
EA
CH
340
Land
and
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d R
ight
s-
0%-
--
18.7
-
341
Stru
ctur
es a
nd Im
prov
emen
ts2,
217,
206
0%.
532,
305
1,68
4,90
1.9
18.7
89,9
0134
2Fu
el H
olde
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rdcr
s &
Acc
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1,31
4,44
70%
-10
3,55
81,
210,
889.
318
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343
Prim
e M
over
s20
,412
,167
0%-
9,34
5,05
711
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.218
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0,50
534
4G
ener
ator
s9,
577,
611
0%-
3,73
6,83
85,
840,
773.
118
.731
1,64
434
5A
cces
sory
Ele
ctric
Equ
ipm
ent
7,21
6,51
30%
-2,
157,
649
5,05
8,86
4.5
18.7
269,
924
346
Mis
c. P
ower
Pla
nt E
quip
men
t50
4,14
40%
-16
2,48
434
1,66
0.2
18.7
18,2
3034
xD
ecom
mis
sion
ing
-0%
(6,6
05,1
01)
163,
481
6,44
1,62
0.2
18.7
343,
704
Tota
l Oth
er P
rodu
ctio
n41
,242
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(6,6
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01)
16,2
01,3
7131
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|18
.7
|1,
688,
517
|0.
00%
OTH
ER
PR
OD
UC
TIO
N -
PE
AK
ER
S34
0La
nd a
nd L
and
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hts
526,
948
0%-
58,0
0346
8,94
5.0
20.6
22,7
2834
1St
ruct
ures
and
Impr
ovem
ents
11,4
14,2
020%
-1,
242,
435
10,1
71,7
67.0
20.6
492,
995
342
Fuel
Hol
ders
, Prd
crs
& A
ccss
rs1,
942,
003
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422,
192
1,51
9,81
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20.6
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ime
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ers
220,
748,
844
0%-
44,0
50,5
4717
6,69
8,29
6.9
20.6
8,56
4,04
334
4G
ener
ator
s15
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0%-
1,22
313
,857
.520
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234
5A
cces
sory
Ele
ctric
Equ
ipm
ent
61,3
15,3
400%
-12
,587
,458
48,7
27,8
82.2
20.6
2,36
1,69
634
6M
isc.
Pow
er P
lant
Equ
ipm
ent
3,02
3,96
90%
-35
7,83
42,
666,
134.
820
.612
9,22
034
xPe
aker
s D
ecom
mis
sion
ing
-0%
(12,
103,
028)
1,26
1,64
010
,841
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5,45
0To
tal P
eake
rs29
8,45
9,43
8(1
2,10
3,02
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250,
639,
137.
5 |
20.6
|
12,1
47,7
36
|0.
00%
-nI
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
Sou
ther
n C
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Stra
ight
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343
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1, 20
13
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341
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342
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ime
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344
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or U
nits
76,8
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ent
85,1
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er P
lant
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ipm
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034
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ount
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omm
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g 3&
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tal M
ount
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duct
ion
653,
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396
301
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n 2,
796,
617
303
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c. In
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s
41,8
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ount
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Inta
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44,6
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17
OTH
ER P
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11
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343
Prim
e M
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s 31
9,98
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634
5 A
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ctric
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ipm
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6,99
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134
x S
olar
PV
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olar
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duct
ion
338,
867,
708
00
DEP
REC
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ON
DEP
REC
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T. F
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NET
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ER
ESER
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CE
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AL%
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OSS
%AM
OU
NT
Janu
ary
1, 20
13Ja
nuar
y 1,
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LIFE
ACC
RU
ALPL
ANT
*(2
)(3
)(4
)(5
)(1
0)(1
1)(1
2)
0%.
9,74
5,63
135
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,755
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.01,
550,
122
0%-
1,73
9,96
55,
663,
748.
623
.024
6,25
70%
-10
3,28
0,59
833
1,82
0,27
9.7
23.0
14,4
27,3
980%
-18
,114
,506
58,7
68,5
19.2
23.0
2,55
5,22
90%
-18
,298
,338
66,8
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24.9
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2,90
4,80
50%
-34
6,10
73,
385,
422.
823
.014
7,19
70%
(16,
316,
775)
1,85
3,32
714
,463
,448
.023
.062
8,86
4(1
6,31
6,77
5)15
3,37
8,47
251
6,56
1,69
8.8
|23
.0
|22
,459
,873
0%.
657,
042
2,13
9,57
5.2
23.0
93,0
280%
-11
,041
,110
30,8
12,0
90.9
23.0
1,33
9,69
611
,698
,151
32,9
51,6
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|
23.0
|
1,43
2,72
4 |I
3.21
%
0%(3
,150
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)10
,922
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(7,7
71,7
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)3.
0(2
,590
,597
)0%
(946
,457
)3,
731,
825
(2,7
85,3
68.3
)3.
0(9
28,4
56)
(4,0
97,1
80)
14,6
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41(1
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1)
|3.
0 |
(3,5
19,0
54)
0%84
4,33
911
,043
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2,50
30%
-26
,252
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293,
732,
051.
118
.615
,759
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0%-
551,
917
6,44
3,00
4.3
18.6
345,
676
4.93
%0%
(81,
903,
634)
6,96
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574
,936
,359
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.64,
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440
1.19
%(8
1,90
3,63
4)34
,616
,356
386,
154,
985.
8 |
18.6
|
20,7
17,7
51
|| 6.
11%
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.0
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7,93
8.3
| 21
.1
| 57
,518
,144
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
Sou
ther
n C
alifo
rnia
Edi
son
Ann
ual A
ccru
al R
ate
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inat
ion
Str
aigh
t Li
ne R
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ning
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hod
For
Est
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ed Y
ear
2015
DEP
REC
IATI
ON
D
EPR
ECIA
BLE
GR
OSS
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NT
EST.
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TUR
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ET S
ALVA
GE
RES
ERVE
BALA
NC
ER
EM.
ANN
UAL
% G
RO
SSJa
nuar
y 1,
201
3%
AMO
UN
TJa
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y 1,
201
3Ja
nuar
y 1,
201
3LI
FEAC
CR
UAL
PLAN
T *
(1)
(2)
(3)
(4)
(5)
(10)
(11)
(12)
TRA
NS
MIS
SIO
N P
LAN
T35
0.2
Ease
men
ts14
8,01
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00%
-12
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135,
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160
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466,
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| 1.
67%
352
Stru
ctur
es a
nd Im
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emen
ts37
6,68
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5%(1
31,8
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18)
90,8
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7,68
9,21
9.5
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7,35
12.
53%
353
Stat
ion
Equi
pmen
t3,
981,
957,
655
-15%
(597
,293
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)51
4,21
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44,
065,
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429.
433
.612
1,11
9,19
53.
04%
Tota
l Tra
nsm
issi
on S
ubst
atio
ns4,
358,
637,
708
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)60
5,04
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64,
482,
722,
648.
813
0,65
6,54
6|
3.00
%
354
Tow
ers
and
Fixt
ures
772,
203,
666
-100
%(7
72,2
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66)
421,
305,
615
1,12
3,10
1,71
7.7
45.9
24,4
56,2
543.
17%
355
Pole
s an
d Fi
xtur
es60
3,69
2,25
4-8
5%(5
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16)
174,
800,
929
942,
029,
740.
835
.726
,418
,216
4.38
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6O
verh
ead
Con
duct
ors
& D
evic
es70
6,02
0,71
1-1
00%
(706
,020
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)53
7,69
6,38
587
4,34
5,03
7.1
33.8
25,8
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763.
67%
357
Und
ergr
ound
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duit
48,5
17,0
330%
-15
,274
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33,2
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93.9
39.6
839,
077
1.73
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8U
nder
grou
nd C
ondu
ctor
s &
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ices
208,
167,
367
-15%
(31,
225,
105)
78,2
44,9
5216
1,14
7,51
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29.2
5,51
2,36
82.
65%
359
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ds a
nd T
rails
43,0
38,5
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-13
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44.5
653,
680
1.52
%To
tal T
rans
mis
sion
s Li
nes
2,38
1,63
9,61
5(2
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)1,
241,
303,
586
3,16
2,92
3,92
6.6
83,7
73,3
71|
3.52
%To
tal T
rans
mis
sion
Pla
nt6,
888,
294,
622
(2,7
51,7
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65)
1,85
9,20
5,59
57,
780,
808,
592.
521
6,89
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23.
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DIS
TRIB
UTI
ON
PLA
NT
360.
2Ea
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ents
56,2
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219,
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50,0
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80.6
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I 1.
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361
Stru
ctur
es a
nd Im
prov
emen
ts43
6,83
0,74
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386,
556,
540.
129
.113
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atio
n Eq
uipm
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1,76
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11,3
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281,
581,
641
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7,76
7,60
7.2
34.8
57,7
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693.
28%
Tota
l Dis
tribu
tion
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tatio
ns2,
197,
868,
632
(637
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)44
1,06
3,53
72,
394,
324,
147.
471
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| 3.
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364
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s, T
ower
s an
d Fi
xtur
es1,
655,
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118
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3,81
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84,
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646.
236
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9,29
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81%
365
Ove
rhea
d C
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1,19
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(1,4
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520,
102,
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2,17
0,11
7,08
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415.
15%
366
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ound
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1,38
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424,
307,
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1,52
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367
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ound
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2,03
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893,
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036.
534
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1,80
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90%
368
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nsfo
rmer
s3,
022,
095,
507
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4,57
6,06
62,
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624
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8,75
7,60
83.
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369
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vice
s1,
172,
062,
087
-125
%(1
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3,57
5,16
61,
953,
564,
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629
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5.76
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s88
8,75
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318
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3S
treet
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htin
g &
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nal S
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ms
753,
720,
538
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(301
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7,63
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578
7,57
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7.9
30.5
25,8
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003.
43%
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l Dis
tribu
tion
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s14
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(11,
711,
260,
720)
5,30
7,61
0,40
820
,882
,574
,860
.965
5,97
9,05
4|
4.53
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tal D
istri
butio
n Pl
ant
16,7
33,0
42,7
39(1
2,34
8,77
9,77
2)5,
754,
893,
422
23,3
26,9
29,0
88.9
727,
941,
424
4.35
%
370
(LM
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gacy
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ers
71,9
77,2
680%
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89,8
17)
245,
467,
085.
25.
049
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68.2
1%
CD
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
Sou
ther
n C
alifo
rnia
Edi
son
Ann
ual A
ccru
al R
ate
Det
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inat
ion
Str
aigh
t Li
ne R
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ning
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hod
For
Est
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ed Y
ear
2015
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REC
IATI
ON
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l Gen
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390
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111,
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8,40
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391.
xC
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ters
497,
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23
104,
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urity
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6,60
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317
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ores
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397.
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atio
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9,14
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3,89
1,26
241
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756
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9.77
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ener
al O
ther
86,2
86,9
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99,3
8364
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9,85
4,14
411
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211,
592,
258
1,38
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9 |
3.96
%
|
Hyd
ro R
elic
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4,93
0,43
60%
29,7
71,9
2695
,158
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089
Rad
io F
requ
ency
18,7
23,3
400%
8,28
4,52
310
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.346
8,08
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ther
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les
510,
832
0%10
2,16
740
8,66
5.1
16.0
25,5
42
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t 5yr
449,
748,
553
0%14
5,09
6,19
630
4,65
2,35
6.9
3.4
89,9
49,7
11C
ap S
oft 7
yr86
1,86
0,60
50%
380,
239,
122
481,
621,
482.
27.
012
3,12
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ap S
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0yr
71,4
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850%
41,0
42,1
3430
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37,
143,
429
Cap
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t 15y
r12
4,57
0,88
90%
110,
191,
193
14,3
79,6
96.0
1.7
8,30
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ap S
oft C
ap S
oft (
5 yr
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c. D
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210,
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22.
02,
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325
Cap
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t Cap
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t (7
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(20,
909,
536)
20,9
09,5
35.6
3.8
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2,57
7C
ap S
oft C
ap S
oft (
10 y
r)Ac
c. D
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djus
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752.
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91,
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749
Cap
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t Cap
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t (15
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Acc.
Dep
. Adj
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ent
(764
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)76
4,80
7.3
5.3
143,
923
238,
605,
382
2.52
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20
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.29%
10.0
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67%
CA
TA
LIN
A C
OM
MO
NG
ENER
AL39
0St
ruct
ures
and
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ovem
ents
602,
224
-10%
(60,
222)
233,
236
429,
210.
226
.016
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2.74
%39
1O
ffice
Fur
nitu
re a
nd E
quip
men
t26
,443
0%-
26,4
43-
0.0
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62%
393
Stor
es E
quip
men
t6,
668
0%-
6,66
8-
0.0
-5.
00%
397
Com
mun
icat
ion
Equi
pmen
t6,
638
0%-
6,63
8-
0.0
-9.
77%
Tota
l Gen
eral
641,
973
(60,
222)
272,
985
429,
210.
216
,497
2.57
%
GEN
ERAL
OTH
ER
394
Tool
s, S
hop
& G
arag
e Eq
uipm
ent
GR
AND
TO
TAL
CO
MM
ON
29,5
40
671,
513
0%
(60,
222)
29,5
40
302,
526
0.0
I 0.
00%
I
16,4
97
| 2.
46%
1
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
Sou
ther
n C
alifo
rnia
Edi
son
Ann
ual A
ccru
al R
ate
Det
erm
inat
ion
Str
aigh
t Li
ne R
emai
ning
Life
Met
hod
For
Est
imat
ed Y
ear
2015
DEP
REC
IATI
ON
D
EPR
ECIA
BLE
GR
OSS
PLA
NT
EST.
FU
TUR
E N
ET S
ALVA
GE
RES
ERVE
BALA
NC
ER
EM.
ANN
UAL
% G
RO
SSJa
nuar
y 1,
201
3%
AMO
UN
TJa
nuar
y 1,
201
3Ja
nuar
y 1,
201
3LI
FEAC
CR
UAL
PLAN
T *
(1)
(2)
(3)
(4)
(5)
(10)
(11)
(12)
lOM
POSI
TE D
EPR
ECIA
TIO
N R
ATES
391.
1O
ffice
Fur
nitu
re17
9,39
5,31
30%
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115,
814,
849.
98,
969,
766
5.00
%39
1.5
Offi
ce E
quip
men
t1,
469,
373
0%-
787,
110
682,
262.
229
3,87
520
.00%
391.
6D
uplic
atin
g Eq
uipm
ent
1,00
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-15
7,59
384
4,03
6.5
200,
326
20.0
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c. D
ep. A
djus
tmen
t5,
862,
656
(5,8
62,6
56.4
)5.
6(1
,054
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rnitu
re &
Equ
ipm
ent
181,
866,
315
0%-
70,3
87,8
2311
1,47
8,49
2.3
13.3
8,40
9,51
1 ||
4.62
%
391.
2Pe
rson
al C
ompu
ters
69,6
59,2
240%
.35
,839
,294
33,8
19,9
29.9
13,9
31,8
4520
.00%
391.
3M
ainf
ram
e C
ompu
ters
427,
689,
651
0%-
169,
510,
633
258,
179,
017.
985
,537
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20.0
0%39
1.7
PC S
oftw
are
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--
--
20.0
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c. D
ep. A
djus
tmen
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2,22
6,44
4)22
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54,
945,
887
Com
pute
rs49
7,34
8,87
40%
-18
3,12
3,48
231
4,22
5,39
2.2
3.0
104,
415,
662
|| 20
.99%
391.
4D
DSM
S - C
PU &
Pro
cess
ing
7,61
5,92
30%
.1,
924,
924
5,69
0,99
8.2
1,08
8,31
514
.29%
391.
4D
DSM
S - C
ontro
llers
, R
ecei
vers
, Com
m.
8,66
0,59
20%
-3,
340,
524
5,32
0,06
8.5
866,
059
10.0
0%39
1.4
DD
SMS
- Tel
emet
erin
g &
Syst
em76
0,43
10%
-45
7,82
530
2,60
6.4
50,7
216.
67%
391.
4D
DSM
S - M
isce
llane
ous
6,71
1,28
30%
-3,
940,
488
2,77
0,79
5.0
335,
564
5.00
%39
1.4
DD
SMS
- Map
Boa
rd53
3,81
40%
-25
5,27
827
8,53
6.3
21,3
534.
00%
Acc.
Dep
. Adj
ustm
ent
(3,3
14,7
06)
3,31
4,70
5.7
4.3
770,
913
Sec
urity
Mon
itorin
g (D
DSM
S)24
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0%-
6,60
4,33
317
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.15.
63,
132,
925
|I 12
.90%
393
Stor
es E
quip
men
t9,
443,
528
0%.
5,30
8,46
84,
135,
060.
347
2,17
65.
00%
395
Labo
rato
ry E
quip
men
t67
,396
,651
0%-
28,7
50,6
0938
,646
,042
.34,
495,
357
6.67
%39
8M
isc
Pow
er P
lant
Equ
ipm
ent
15,8
43,5
320%
-7,
266,
264
8,57
7,26
8.5
792,
177
5.00
%Ac
c. D
ep. A
djus
tmen
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)1,
168,
694.
83.
830
4,77
0S
tore
s/La
b/M
isce
llane
ous
92,6
83,7
120%
-40
,156
,646
52,5
27,0
65.8
8.7
6,06
4,48
0 ||
6.54
%
397.
xD
ata
Net
wor
k Sy
stem
s11
8,05
6,25
00%
.41
,239
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76,8
16,3
27.5
23,6
11,2
5020
.00%
397.
xTe
leco
m S
yste
m E
quip
men
t52
,416
,842
0%-
5,93
7,67
646
,479
,166
.17,
490,
367
14.2
9%39
7.x
Net
com
m R
adio
Ass
embl
y16
5,01
8,39
90%
-61
,814
,460
103,
203,
939.
616
,501
,840
10.0
0%39
7.x
Mic
row
ave
Equi
p. &
Ant
enna
Ass
embl
y24
,969
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0%-
8,94
8,05
616
,021
,613
.11,
665,
477
6.67
%39
7.x
Tele
com
Pow
er S
yste
ms
8,96
7,55
50%
-3,
809,
244
5,15
8,31
0.5
448,
378
5.00
%39
7.x
Fibe
r Opt
ic C
omm
unic
atio
n C
able
s10
6,93
2,73
10%
-30
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,008
76,1
10,7
23.1
16.5
4,61
2,77
16.
06%
397.
xTe
leco
m In
frast
ruct
ure
102,
782,
366
0%-
1,77
2,67
310
1,00
9,69
2.7
26.7
3,78
3,13
53.
75%
Acc.
Dep
. Adj
ustm
ent
9,54
7,22
3(9
,547
,223
.0)
6.2
(1,5
49,4
11)
Tel
ecom
mun
icat
ions
579,
143,
812
0%-
163,
891,
262
415,
252,
549.
77.
356
,563
,806
||
9.77
%
392
Tran
spor
tatio
n Eq
uip.
11,2
76,4
590%
.3,
268,
449
8,00
8,00
9.7
1,61
1,40
614
.29%
394.
4G
arag
e &
Shop
-- E
quip
.5,
627,
790
0%-
2,28
9,78
13,
338,
008.
256
2,77
910
.00%
394.
5To
ols
& W
ork
Equi
p. -
- Sho
p68
,704
,221
0%-
19,9
23,1
0548
,781
,116
.26,
870,
422
10.0
0%39
6P
ower
Ope
r Equ
ip67
8,49
825
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9,62
499
,383
409,
490.
845
,256
6.67
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c. D
ep. A
djus
tmen
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757,
731.
06.
276
4,28
1G
ener
al O
ther
86,2
86,9
670%
169,
624
20,8
22,9
8765
,294
,355
.96.
69,
854,
144
|| 11
.42%
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
Sout
hern
Cal
iforn
ia E
diso
n A
nnua
l Acc
rual
Rat
e D
eter
min
atio
n S
traig
ht L
ine
Rem
aini
ng L
ife M
etho
d Fo
r E
stim
ated
Yea
r 201
5
EST.
FU
TURE
CO
ST O
F RE
MO
VAL
CO
R D
EPR
CO
R D
EPR
ANN
UAL
CO
RC
OR
% O
GR
OSS
PLA
NT%
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ESER
VEBA
LAN
CEAC
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ALG
RO
SS P
L/Ja
nuar
y 1,
201
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nuar
y 1,
201
3Ja
nuar
y 1,
201
3
TR
AN
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ISS
ION
PL
AN
TU
J
350.
2Ea
sem
ents
148,
017,
300
0.0%
0.00
%
352
Stru
ctur
es a
nd Im
prov
emen
ts37
6,68
0,05
335
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(131
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63%
353
Stat
ion
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pmen
t3,
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655
20.0
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96,3
91,5
31)
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l Tra
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issi
on S
ubst
atio
ns4,
358,
637,
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899,
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481
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390.
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354
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ers
and
Fixt
ures
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203,
666
120.
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517,
328
745,
127,
071
16,2
25,6
162.
10%
355
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s an
d Fi
xtur
es60
3,69
2,25
411
0.0%
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579,
115,
554
16,2
40,6
762.
69%
356
Ove
rhea
d C
ondu
ctor
s &
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es70
6,02
0,71
114
5.0%
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23,7
30,0
31)
333,
088,
628
690,
641,
404
20,4
53,3
832.
90%
357
Und
ergr
ound
Con
duit
48,5
17,0
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0%(7
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284
184
0.00
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8U
nder
grou
nd C
ondu
ctor
s &
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es20
8,16
7,36
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(72,
858,
578)
26,3
54,0
5346
,504
,525
1,59
0,77
90.
76%
359
Roa
ds a
nd T
rails
43,0
38,5
830.
0%(6
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415
144
0.00
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tal T
rans
mis
sion
s Li
nes
2,38
1,63
9,61
5(2
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5,89
2,23
52,
061,
402,
253
54,5
10,7
812.
29%
Tota
l Tra
nsm
issi
on P
lant
6,88
8,29
4,62
2(3
,615
,524
,038
)65
4,23
3,30
35,
022,
692,
988
80,5
99,9
20
DIS
TR
IBU
TIO
N P
LA
NT
360.
2Ea
sem
ents
56,2
49,5
580.
0%(3
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)3,
298
550.
00%
361
Stru
ctur
es a
nd Im
prov
emen
ts43
6,83
0,74
925
.0%
(109
,207
,687
)18
,526
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90,6
81,6
113,
117,
351
0.71
%36
2St
atio
n Eq
uipm
ent
1,76
1,03
7,88
340
.0%
(704
,415
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)28
,046
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676,
369,
034
19,4
49,9
721.
10%
Tota
l Dis
tribu
tion
Subs
tatio
ns2,
197,
868,
632
(813
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)46
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767,
050,
645
22,5
67,3
231.
03%
364
Pole
s, T
ower
s an
d Fi
xtur
es1,
655,
027,
118
255.
0%(4
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)37
7,20
4,48
43,
843,
114,
667
104,
499,
733
6.31
%36
5O
verh
ead
Con
duct
ors
& De
vices
1,19
5,65
3,26
214
5.0%
(1,7
33,6
97,2
30)
324,
330,
782
1,40
9,36
6,44
840
,028
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3.35
%36
6U
nder
grou
nd C
ondu
it1,
389,
563,
200
45.0
%(6
25,3
03,4
40)
79,9
12,7
6554
5,39
0,67
412
,196
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0.88
%36
7U
nder
grou
nd C
ondu
ctor
s &
Dev
ices
4,40
2,04
3,70
690
.0%
(3,9
61,8
39,3
35)
775,
175,
958
3,18
6,66
3,37
892
,898
,563
2.11
%36
8Li
ne T
rans
form
ers
3,02
2,09
5,50
735
.0%
(1,0
57,7
33,4
27)
(12,
936,
275)
1,07
0,66
9,70
343
,219
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1.43
%36
9Se
rvic
es1,
172,
062,
087
140.
0%(1
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)32
1,05
1,63
71,
319,
835,
285
45,5
81,1
913.
89%
370
Met
ers
888,
759,
132
5.0%
(44,
437,
957)
(16,
249,
291)
60,6
87,2
483,
327,
109
0.37
%37
3St
reet
Lig
htin
g &
Sign
al S
yste
ms
753,
720,
538
85.0
%(6
40,6
62,4
57)
140,
350,
143
500,
312,
315
16,4
27,4
742.
18%
Tota
l Dis
tribu
tion
Line
s14
,478
,924
,549
(13,
924,
879,
919)
1,98
8,84
0,20
211
,936
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358,
179,
004
2.47
%To
tal D
istri
butio
n Pl
ant
16,7
33,0
42,7
39(1
4,73
8,50
2,76
0)2,
035,
409,
100
12,7
03,0
93,6
6038
0,74
6,38
2
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
SOU
TH
ER
N C
AL
IFO
RN
IA E
DIS
ON
CO
MPA
NY
G
EN
ER
AT
ION
RE
MA
ININ
G L
IFE
DE
TER
MIN
AT
ION
Rem
aini
ng L
ife A
s Of
Moh
ave
Rem
aini
ng L
ife S
pan:
UN
IT 1 2
LO
CN
DE
SCR
IPTI
ON
DA
TE
OF
FIR
M
OPE
RA
TIO
ND
AT
E F
UL
LY
D
EPR
EC
IATE
DW
EIG
HTI
NG
TO
TAL
LIF
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PAN
AG
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RS) 42
.042
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NG
L
IFE
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TD
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M
LIF
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PAN
WT
DA
GE
1320
1320
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ave
Moh
ave
01/0
1/71
01/0
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1/16
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50%
45.0
45.0
3.0
3.0
1.50
11.
501
20.9
9920
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50%
100%
45
.0
Four
Com
ers R
emai
ning
Life
Spa
n:
42.0
3.0
3.00
141
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DA
TE
OF
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AT
E F
UL
LY
TO
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ER
MN
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TD
RE
MU
NIT
LO
CN
DE
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ON
OPE
RA
TIO
ND
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IATE
DW
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ING
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ers
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4543
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50.
749
21.7
515
1330
Four
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ers
07/0
1/70
07/0
1/15
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4542
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51.
249
21.2
5110
0%43
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01.
998
43.0
02
Pebb
ly B
each
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aini
ng L
ife S
pan:
DA
TE
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MD
AT
E F
UL
LY
TO
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ER
MN
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TD
RE
MM
WH
. Whi
tman
OPE
RA
TIO
ND
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EC
IATE
DW
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ING
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NL
IFE
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EU
nit 7
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sel
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034.
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0.0
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389
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t 8 D
iese
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1963
2008
5.5%
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00.
000
2.72
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nitl
0 D
iese
l1.
1071
1966
2011
4.3%
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00.
000
1.99
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nitl
2 D
iese
l1.
6014
019
7620
2112
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4536
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51.
043
4.48
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nit 1
4 D
iese
l1.
4026
119
8620
3120
.0%
4526
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.53.
704
5.30
5U
nit 1
5 D
iese
l2.
8034
919
9520
4053
.5%
4517
.527
.514
.723
9.36
99.
4010
0.0%
26.2
619
.519
.470
26.2
58
Mou
ntai
nvie
w R
emai
ning
Life
Spa
n:D
AT
E O
F FI
RM
DA
TE
FU
LL
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OTA
LA
GE
RM
NG
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DR
EM
UN
ITL
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NO
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RS)
LIF
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PAN
LIF
E S
PAN
WT
DA
GE
3M
ount
ainv
iew
12/3
1/05
12/3
1/35
50%
307.
023
.011
.500
3.50
04
Mou
ntai
nvie
w12
/31/
0512
/31/
3550
%30
7.0
23.0
11.5
003.
500
100%
7.0
23.0
22.9
997.
001
Peak
er G
ener
atio
n R
emai
ning
Life
Spa
n:D
AT
E O
F FI
RM
DA
TE
FU
LL
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OTA
LA
GE
RM
NG
WT
DR
EM
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ITL
OC
ND
ESC
RIP
TIO
NO
PER
AT
ION
DEP
RE
CIA
TED
WEI
GH
TIN
GL
IFE
SPA
N(Y
RS)
LIF
E S
PAN
LIF
E S
PAN
WT
DA
GE
13x
xxPe
aker
s08
/01/
0707
/31/
3220
%25
5.4
19.6
3.91
61.
084
23x
xxPe
aker
s08
/01/
0707
/31/
3220
%25
5.4
19.6
3.91
61.
084
33x
xxPe
aker
s08
/01/
0707
/31/
3220
%25
5.4
19.6
3.91
61.
084
43x
xxPe
aker
s08
/01/
0707
/31/
3220
%25
5.4
19.6
3.91
61.
084
53x
xxPe
aker
s11
/01/
1211
/01/
3720
%25
0.2
24.8
4.96
70.
033
100%
4.
4 20
.63
20.6
33
4.36
7
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
SON
GS
Rem
aini
ng L
ife S
pan:
UN
IT 2 3
LO
CN
DE
SCR
IPTI
ON
DA
TE
OF
FIR
M
OPE
RA
TIO
ND
AT
E F
UL
LY
D
EPR
EC
IATE
DW
EIG
HT
ING
RM
NG
L
IFE
SPA
NW
TD
RE
M
LIF
E S
PAN
SON
GS
Uni
t 2
SON
GS
Uni
t 302
/16/
2250
%9.1 9.
94.
564
4.93
611
/15/
2250
%10
0%
PVN
GS
Rem
aini
ng L
ife S
pan:
9.5
9.50
0
UN
IT 1 3 3
LO
CN
DE
SCR
IPTI
ON
P VN
GS
Uni
t 1
P VN
GS
Uni
t 2
P VN
GS
Uni
t 3
DA
TE
OF
FIR
M
OPE
RA
TIO
ND
AT
E F
UL
LY
D
EPR
ECIA
TED
WEI
GH
TIN
GR
MN
G
LIF
E S
PAN
32.4
33.3
34.9
WT
DR
EM
L
IFE
SPA
N10
.805
11.1
0411
.633
06/0
1/45
33.3
333%
04/2
4/46
33.3
333%
11/2
5/47
33.3
333%
100%
Sola
r PV
Rem
aini
ng L
ife S
pan:
33.5
33.5
42
DA
TE
OF
FIR
MD
AT
E F
UL
LY
TO
TAL
AG
ER
MN
GW
TD
RE
MU
NIT
MW
Esca
latio
n Fa
ctor
OPE
RA
TIO
ND
EPR
EC
IATE
DW
EIG
HT
ING
LIF
E S
PAN
fYR
S)L
IFE
SPA
NL
IFE
SPA
NW
TD
AG
ESP
VP0
02 -
Chi
no1.
221.
560
09/2
4/09
09/2
4/29
1.3%
203.
316
.70.
220
0.04
3SP
VP0
03 -
Ria
lto1.
221.
643
07/1
9/10
07/1
9/30
1.4%
202.
517
.50.
243
0.03
4SP
VP0
05 -
Redl
ara
3.40
1.68
612
/27/
1012
/27/
304.
0%20
2.0
18.0
0.71
30.
080
SPV
P006
- O
ntar
io2.
551.
643
01/1
0/11
01/1
0/31
2.9%
202.
018
.00.
522
0.05
7SP
VP0
07 -
Red
lara
3.20
1.68
612
/29/
1012
/29/
303.
7%20
2.0
18.0
0.67
20.
075
SPV
P008
- O
ntar
io2.
851.
643
12/3
0/10
12/3
0/30
3.2%
202.
018
.00.
583
0.06
5SP
VP0
09 -
Ont
ario
1.41
1.64
301
/10/
1101
/10/
311.
6%20
2.0
18.0
0.28
90.
032
SPV
P010
- Fo
ntar
c2.
251.
731
05/1
8/11
05/1
8/31
2.7%
201.
618
.40.
495
0.04
4SP
VP0
11 -
Red
lara
5.02
1.73
111
/10/
1111
/10/
316.
0%20
1.118
.91.
133
0.06
9SP
VP0
12 -
Ont
ario
0.77
1.64
312
/29/
1012
/29/
300.
9%20
2.0
18.0
0.15
70.
018
SPV
P013
- Re
dlar
a4.
931.
731
09/1
5/11
09/1
5/31
5.9%
201.
318
.71.
104
0.07
6SP
VP0
15 -
Font
arc
4.69
1.73
112
/19/
1112
/19/
315.
6%20
1.0
19.0
1.06
40.
058
SPV
P016
- Re
dlar
a1.
751.
731
05/1
8/11
05/1
8/31
2.1%
201.
618
.40.
385
0.03
4SP
VP0
17 -
Fon
tarc
4.50
1.73
112
/14/
1112
/14/
315.
4%20
1.0
19.0
1.02
00.
056
SPV
P018
- Fo
ntar
c1.
941.
686
05/2
3/11
05/2
3/31
2.3%
201.
618
.40.
416
0.03
6SP
VP0
22 -
Redl
ara
3.09
1.64
311
/15/
1011
/15/
303.
5%20
2.1
17.9
0.62
80.
075
SPV
P023
- Fo
ntar
c3.
861.
731
05/1
2/11
05/1
2/31
4.6%
201.
618
.40.
848
0.07
6SP
VP0
26 -
Ria
lto8.
601.
731
08/2
6/11
08/2
6/31
10.3
%20
1.3
18.7
1.92
00.
139
SPV
P027
- R
ialto
2.62
1.73
111
/27/
1211
/27/
323.
1%20
0.1
19.9
0.62
40.
003
SPV
P028
- Sa
nBei
4.86
1.73
112
/20/
1112
/20/
315.
8%20
1.0
19.0
1.10
40.
060
SPV
P032
- O
ntar
io1.
741.
731
12/2
2/11
12/2
2/31
2.1%
201.
019
.00.
394
0.02
1SP
VP0
33 -
Ont
ario
1.27
1.73
112
/12/
1112
/12/
311.
5%20
1.118
.90.
289
0.01
6SP
VP0
42 -
Porte
rv:
6.77
1.68
612
/28/
1012
/28/
307.
9%20
2.0
18.0
1.42
10.
159
SPV
P044
- Pe
rris
10.1
51.
731
09/1
4/12
09/1
4/32
12.2
%20
0.3
19.7
2.39
40.
036
84.6
5 10
0.0%
1.
36
18.6
18
.639
1.
361
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Workpaper - Southern California Edison / 2015 GRC - APPLICATION15
S C E - 1 0 , V o lu m e 2 , R e s u l t s o f O p e r a t io n s
D e p r e c ia t i o n S t u d y
Witness: Rick Fisher
A c c o u n t I m p a c t o f L i f e a n d N e t S a lv a g e P a r a m e te r s
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
16Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Southern C alifo rnia Edison Calculation o f Expense Impact
Transmission and D istribution ($ 000's)
Authorized Change due Change due ProposedTRANSMISSION PLANT Accrual to Life to Net Salvage Accrual
350.2 Easements 2,472 - - 2,472
352 Structures and Improvements 8,965 142 430 9,537353 Station Equipment 115,079 (5,824) 11,864 121,119
Total Transmission Substations 124,044 (5,681) 12,294 130,657
354 Towers and Fixtures 19,614 (202) 5,045 24,456355 Poles and Fixtures 20,707 3,172 2,539 26,418356 Overhead Conductors & Devices 25,205 (3,493) 4,182 25,894357 Underground Conduit 825 14 - 839358 Underground Conductors & Devices 5,850 19 (356) 5,512359 Roads and Trails 727 (74) - 654
Total Transmissions Lines 72,927 (564) 11,410 83,773Total Transmission Plant 199,443 (6,245) 23,704 216,902
DISTRIBUTION PLANT360.2 Easements 939 - - 939
361 Structures and Improvements 13,979 (690) - 13,289362 Station Equipment 55,120 (2,448) 5,064 57,736
Total Distribution Substations 70,038 (3,138) 5,064 71,964
364 Poles, Towers and Fixtures 116,845 (3,300) 15,751 129,296365 Overhead Conductors & Devices 55,120 1,422 5,094 61,636366 Underground Conduit 30,015 (2,215) 6,215 34,015367 Underground Conductors & Devices 147,468 (1,329) 25,666 171,806368 Line Transformers 111,213 (16,854) 24,399 118,758369 Services 55,790 (4,514) 16,191 67,467370 Meters 47,549 (406) - 47,142373 Street Lighting & Signal Systems 20,577 333 4,950 25,860
Total Distribution Lines 584,576 (26,862) 98,265 655,979Total Distribution Plant 654,614 (30,000) 103,329 727,943
Total Transmission and Distribution 854,057 (36,245) 127,033 944,845
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Workpaper - Southern California Edison / 2015 GRC - APPLICATION17
S C E - 1 0 , V o lu m e 2 , R e s u l t s o f O p e r a t io n s
D e p r e c ia t i o n S t u d y
Witness: Rick Fisher
T r a n s m is s io n a n d D i s t r i b u t i o n C o m p o s i t e R a te C a lc u la t io n s
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
GR
OS
S P
LAN
T Ja
nuar
y 1,
201
3 (1
)T
RA
NS
MIS
SIO
N P
LAN
T35
2S
truct
ures
and
Impr
ovem
ents
376,
680,
053
353
Sta
tion
Equ
ipm
ent
3,98
1,95
7,65
5To
tal T
rans
mis
sion
Sub
stat
ions
4,35
8,63
7,70
8
354
Tow
ers
and
Fixt
ures
772,
203,
666
355
Pol
es a
nd F
ixtu
res
603,
692,
254
356
Ove
rhea
d C
ondu
ctor
s &
Dev
ices
706,
020,
711
357
Und
ergr
ound
Con
duit
48,5
17,0
3335
8U
nder
grou
nd C
ondu
ctor
s &
Dev
ices
208,
167,
367
359
Roa
ds a
nd T
rails
43,0
38,5
83To
tal T
rans
mis
sion
s Li
nes
2,38
1,63
9,61
5To
tal T
rans
mis
sion
(ex
cl la
nd)
6,74
0,27
7,32
2S
TR
IBU
TIO
N P
LAN
T36
1S
truct
ures
and
Impr
ovem
ents
436,
830,
749
362
Sta
tion
Equ
ipm
ent
1,76
1,03
7,88
3To
tal D
istri
butio
n S
ubst
atio
ns2,
197,
868,
632
364
Pol
es, T
ower
s an
d Fi
xtur
es1,
655,
027,
118
365
Ove
rhea
d C
ondu
ctor
s &
Dev
ices
1,19
5,65
3,26
236
6U
nder
grou
nd C
ondu
it1,
389,
563,
200
367
Und
ergr
ound
Con
duct
ors
& D
evic
es4,
402,
043,
706
368
Line
Tra
nsfo
rmer
s3,
022,
095,
507
369
Ser
vice
s1,
172,
062,
087
370
Met
ers
888,
759,
132
373
Stre
et L
ight
ing
& S
igna
l Sys
tem
s75
3,72
0,53
8To
tal D
istri
butio
n Li
nes
14,4
78,9
24,5
49To
tal D
istri
butio
n (e
xcl l
and)
16,6
76,7
93,1
81To
tal T
&D
(exc
l lan
d)23
,417
,070
,503
00
Pro
pose
d an
d A
uth
ori
zed
SC
E G
RC
T
&D
De
pre
ciat
ion
Rat
es__
____
_D
ep
reci
atio
n R
ates
2003
2006
2009
2012
2015
Pro
pose
d | A
utho
rized
Pro
pose
d | A
utho
rized
Pro
pose
d | A
utho
rized
Pro
pose
d (A
utho
rized
Pro
pose
d
2.49
%3.
23%
2.56
%2.
56%
2.50
%2.
50%
2.38
%2.
38%
2.53
%2.
70%
1.40
%2.
78%
2.45
%2.
85%
2.54
%3.
04%
2.89
%3.
04%
2.68
%
|1.
56%
2.76
%
|2.
46%
2.82
%
|2.
54%
2.98
%
|2.
85%
3.00
%
3.27
%3.
30%
2.80
%2.
42%
2.81
%2.
41%
3.24
%2.
54%
3.17
%4.
85%
2.83
%4.
20%
3.78
%4.
32%
3.90
%4.
29%
3.43
%4.
38%
4.94
%3.
48%
4.11
%3.
53%
4.19
%3.
61%
3.76
%3.
57%
3.67
%1.
93%
1.96
%1.
92%
1.67
%1.
94%
1.69
%1.
70%
1.70
%1.
73%
3.31
%3.
55%
3.90
%3.
90%
3.87
%3.
87%
2.81
%2.
81%
2.65
%1.
56%
1.46
%1.
56%
1.56
%1.
70%
1.70
%1.
69%
1.69
%1.
52%
4.11
%
|3.
20%
3.60
%
|3.
19%
3.66
%
|3.
24%
3.56
%
|3.
06%
3.52
%3.
19%
2.14
%3.
06%
2.72
%3.
12%
2.79
%3.
19%
2.92
%3.
18%
3.05
%2.
96%
3.30
%3.
30%
3.15
%3.
15%
3.20
%3.
20%
3.04
%2.
74%
1.03
%3.
03%
2.89
%3.
04%
2.90
%3.
13%
3.13
%3.
28%
2.80
%
|1.
41%
3.08
%
|2.
97%
3.06
%
|2.
95%
3.14
%
|3.
14%
3.23
%
6.17
%4.
13%
8.52
%6.
86%
8.68
%7.
05%
8.47
%7.
06%
7.81
%5.
50%
4.63
%4.
70%
4.12
%4.
83%
4.26
%5.
57%
4.61
%5.
15%
3.07
%2.
60%
2.90
%2.
18%
2.16
%2.
16%
2.16
%2.
16%
2.45
%3.
93%
7.33
%5.
32%
4.85
%5.
34%
4.88
%5.
04%
3.35
%3.
90%
6.03
%2.
65%
5.01
%4.
47%
4.85
%4.
32%
4.16
%3.
68%
3.93
%5.
95%
4.05
%6.
37%
5.33
%6.
48%
5.43
%5.
29%
4.76
%5.
76%
4.69
%2.
80%
4.41
%4.
41%
4.46
%5.
50%
5.34
%5.
35%
5.30
%2.
26%
2.58
%2.
86%
2.86
%3.
57%
3.01
%3.
05%
2.73
%3.
43%
4.79
%
|4.
52%
5.24
%
|4.
59%
5.22
%
|4.
68%
4.95
%
|4.
04%
4.53
%4.
53%
4.14
%
A A
4.11
%3.
54%
A B
4.95
%4.
41%
A4.
38%
3.90
%
A D
4.93
%4.
41%
A
4.46
%3.
98%
A
4.71
%4.
27% A
3.92
%3.
63% A
4.36
%4.
02% A
Figu
re I
II-4
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. Ill Witness: R. Fisher
Pas
t and
Cur
rent
SC
E G
RC
Pro
pose
d T&
D N
et S
alva
ge R
ates
TRAN
SMIS
SIO
N P
LAN
T35
2 S
truct
ures
and
Im
prov
emen
ts35
3 S
tatio
n E
quip
men
tTo
tal T
rans
mis
sion
Sub
stat
ions
354
Tow
ers
and
Fixt
ures
355
Pol
es a
nd F
ixtu
res
356
Ove
rhea
d C
ondu
ctor
s &
Dev
ices
357
Und
ergr
ound
Con
duit
358
Und
ergr
ound
Con
duct
ors
& D
evic
es35
9 R
oads
and
Tra
ilsTo
tal T
rans
mis
sion
s Li
nes
Tota
l Tra
nsm
issi
on (
excl
land
) D
ISTR
IBU
TIO
N P
LAN
T36
1 S
truct
ures
and
Im
prov
emen
ts36
2 S
tatio
n E
quip
men
tTo
tal
Dis
tribu
tion
Sub
stat
ions
364
Pol
es, T
ower
s an
d Fi
xtur
es36
5 O
verh
ead
Con
duct
ors
& D
evic
es36
6 U
nder
grou
nd C
ondu
it36
7 U
nder
grou
nd C
ondu
ctor
s &
Dev
ices
368
Line
Tra
nsfo
rmer
s36
9 S
ervi
ces
370
Met
ers
373
Stre
et L
ight
ing
& S
igna
l Sys
tem
sTo
tal
Dis
tribu
tion
Line
s To
tal
Dis
tribu
tion
Pla
nt (
excl
land
) To
tal T
&D
(ex
cl la
nd)
GR
OSS
PLA
NT
Net
Sal
vage
Rat
esJa
nuar
y 1,
201
320
0320
0620
0920
1220
15(1
)Pr
opos
ed |
Aut
horiz
edPr
opos
ed |
Auth
oriz
edPr
opos
ed |
Auth
oriz
edPr
opos
ed |
Aut
horiz
edPr
opos
ed
14,4
78,
16,6
76,
23,4
17,92
4,54
979
3,18
107
0,50
3-5
7%-5
1“ A A
-36%
-29% A B
-66%
-57% A
-52%
-43% A D
-66%
-57% A
-52%
-43% A
-58%
-52% A
-54%
-47% A
-74%
-64% A
376,
680,
053
-35%
-30%
-40%
-40%
-40%
-40%
-30%
-30%
-35%
3,98
1,95
7,65
5-5
%15
%-5
%5%
-5%
5%-1
0%-5
%-1
5%4,
358,
637,
708
-8%
I 11
%
|-8
%I
1%
I-8
%I
1%
I-1
2%I
-7%
I
-17%
|
772,
203,
666
-85%
-60%
-85%
-70%
-85%
-70%
-85%
-70%
-100
%60
3,69
2,25
4-1
15%
-50%
-85%
-70%
-85%
-70%
-85%
-70%
-85%
706,
020,
711
-95%
-50%
-95%
-80%
-95%
-80%
-85%
-80%
-100
%48
,517
,033
0%0%
-10%
0%-1
0%0%
0%0%
0%20
8,16
7,36
7-3
0%-3
0%-3
0%-3
0%-3
0%-3
0%-2
0%-2
0%-1
5%43
,038
,583
0%0%
0%0%
0%0%
0%0%
0%2,
381,
639,
615
-87%
I -5
0%
|-8
0%I
-67%
|
-80%
I -6
7%
|-7
6%I
-66%
|
-85%
|
6,74
0,27
7,32
2-3
6%-1
0%-3
3%-2
3%-3
3%-2
3%-3
4%-2
8%-4
1%
436,
830,
749
-20%
-10%
-20%
-20%
-20%
-20%
-25%
-25%
-25%
1,76
1,03
7,88
3-1
5%25
%-1
5%-1
0%-1
5%-1
0%-2
0%-2
0%-3
0%2,
197,
868,
632
-16%
I 18
%
|-1
6%I
-12%
|
-16%
I -1
2%
|-2
1%I
-21%
|
-29%
|
1,65
5,02
7,11
8-1
75%
-100
%-2
50%
-190
%-2
50%
-190
%-2
00%
-190
%-2
25%
1,19
5,65
3,26
2-1
20%
-110
%-1
20%
-100
%-1
20%
-100
%-1
10%
-110
%-1
25%
1,38
9,56
3,20
0-3
0%-2
5%-2
0%-2
0%-2
0%-2
0%-2
0%-2
0%-4
0%4,
402,
043,
706
-60%
-55%
-70%
-60%
-70%
-60%
-60%
-60%
-80%
3,02
2,09
5,50
7-1
0%10
%-1
0%0%
-10%
0%-1
0%0%
-20%
1,17
2,06
2,08
7-1
00%
-60%
-100
%-7
5%-1
00%
-75%
-100
%-8
5%-1
25%
888,
759,
132
-25%
-25%
-10%
-10%
-10%
-10%
-5%
-5%
-5%
753,
720,
538
-5%
-15%
-30%
-15%
-30%
-15%
-30%
-20%
-40%
| -6
3%
| -4
5%
| -7
4%
| -5
8%
| -7
4%
| -5
8%
| -6
4%
| -5
9%
| -8
1%
|
Figu
re II
I-5
CD
Workpaper - Southern California Edison / 2015 GRC - APPLICATION
20Workpaper - Southern California Edison / 2015 GRC - APPLICATION
g § a? §; si § * §
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Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
Workpaper - Southern California Edison / 2015 GRC - APPLICATION21
S C E - 1 0 , V o lu m e 2 , R e s u l t s o f O p e r a t io n s
D e p r e c ia t i o n S t u d y
Witness: Rick Fisher
S a n O n o f r e N u c le a r G e n e r a t in g S t a t io n
M a t e r i a l s & S u p p l ie s R e c o r d e d B a la n c e
Y e a r - E n d 2 0 1 2
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher
22Workpaper - Southern California Edison / 2015 GRC - APPLICATION
SONGS M&S Inventory(Nominal 2012 EOY Balance, SCE Share)(000)
Storage Location Description Company Code Amount
SONGS K-60 2001 50SONGS - MAIN 2001 26,044SONGS 2001 58SONGS K-60 2002 2,598SONGS - MAIN 2002 86,974SONGS REFURBISHM 2002 8,157Total 123,881
Particiapant ShareSCE (2001) (3,090)EMS (2002) (20,309)
SONGS - SCE Share 100,482
Exhibit No. SCE-10 / Results of Operations / Vol. 02 / Ch. IIIWitness: R. Fisher