Workpapers - Southern California Edison...The revenue sharing mechanism applies to all of SCE’s OOR derived from SCE’s approved NTP&S categories, except revenue that is: (1) derived

(U 338-E)

2018 General Rate Case A.16-09-_____

Workpapers

RO-Other Operating Revenue SCE-09 Volume 01, Chapter VIII

September 2016

Workpaper – Southern California Edison / 2018 GRC

Exhibit No. SCE-09 / Vol. 01 / Chapter VIII Witness: D.Snow

90

VIII. 1

OTHER OPERATING REVENUE 2

This chapter presents SCE’s total system Other Operating Revenue (OOR) for recorded year 3

2015 and forecast years 2016 through 2020. OOR are revenues received by SCE from transactions not 4

directly associated with the sale of electric energy and are recorded in FERC Accounts 450 through 456. 5

OOR is subtracted from total operating costs to determine the test year revenue requirement because it 6

reduces the revenue that must be collected through customer rate levels. Part B of this section discusses 7

SCE’s Added Facilities rates used for the 2018 test year. 8

A. Account-By-Account Summary Of OOR 9

OOR recorded amounts for 2015 and forecast amounts for 2016 through 2020 are summarized in 10

Table VIII-35 below.99 11

Table VIII-35 Other Operating Revenue

Nominal ($000)

99 Refer to WP SCE-09 Vol. 1, Chapter VIII, pp. 2-18 for OOR summarized by specific FERC sub-account in

detail that support this section.

Recorded ExhibitLine No.

FERC Account Description 2015 2016 2017 2018 2019 2020 Reference

1. 450.000 - Forfeited Discounts2. Customer Service Operations OOR 17,678 15,145 15,397 15,231 15,231 15,231 SCE-3, Vol. 1, Chapter XI

3. 451.000 - Miscellaneouse Service Revenues4. Customer Service Operations OOR 13,723 10,690 10,623 10,992 10,992 10,992 SCE-3, Vol. 1, Chapter XI5. Transmission & Distribution Business Unit OOR 538 1,059 1,085 1,141 1,141 1,141 SCE-2, Vol. 13, Chapter III

Total 451.000 14,261 11,749 11,708 12,133 12,133 12,133

6. 453.000 - Sales of Water & Water Power7. Financial and Other Miscellaneous Revenues – 147 147 147 147 147 SCE-9, Vol. 1, Chapter VIII

8. 454.000 - Rent from Electric Property9. Transmission & Distribution Business Unit OOR 38,574 41,456 41,663 42,098 42,098 42,098 SCE-2, Vol. 13, Chapter III

10. Financial and Other Miscellaneous Revenues 14,994 15,365 15,365 15,365 15,365 15,365 SCE-2, Vol. 13, Chapter IIITotal 454.000 53,568 56,821 57,028 57,463 57,463 57,463

11. 456.000 - Other Electric Revenue12. Customer Service Operations OOR 316 1,072 2,380 1,413 1,413 1,413 SCE-3, Vol. 1, Chapter XI13. CS&I Tariffed Products and Services OOR 559 553 547 541 541 541 SCE-3, Vol. 1, Chapter XI14. Transmission & Distribution Business Unit OOR 79,086 73,141 73,153 72,099 72,099 72,099 SCE-2, Vol. 13, Chapter III15. Financial and Other Miscellaneous Revenues 33,066 29,844 32,136 39,756 45,088 57,317

, , p ,SCE-2, Vol. 13, Chapter III

Total 456.000 113,027 104,610 108,216 113,809 119,141 131,370

16. Gains/Losses on Sale of Property (643) 452 452 452 452 452 SCE-10, Vol. 2, Chapter I17. Gross Revenue Sharing Mechanism Authorized Threshold 16,672 16,672 16,672 16,672 16,672 16,672 SCE-10, Vol. 2, Chapter I18. Escalation – – – – 3,359 5,55419. TOTAL OOR 214,563 205,596 209,620 215,907 224,598 239,022

Forecast

1



91

1. Revenue Account 450 – Forfeited Discounts 1

This account includes fees imposed on customers because of failure to pay bills. Such 2

fees include forfeited discounts and late payment charges. Forecasts of revenues and descriptions for 3

each sub-account within this FERC account, with support for the estimating method used, are contained 4

in Exhibit SCE-03. The 2018 test year estimate for FERC Account 450 is $15.2 million. 5

2. Revenue Account 451 – Miscellaneous Service Revenues 6

This account includes revenues for all miscellaneous services and charges billed to 7

customers not specifically provided for in other accounts. Such fees include returned check charges and 8

connection charges. Forecasts of revenues and descriptions for each sub-account within the FERC 9

account, with support for the estimating method used, are contained in Exhibit SCE-02, Volume 13, and 10

Exhibit SCE-03. The 2018 test year estimate for FERC Account 451 is $12.1 million. 11

3. Revenue Account 453 – Sales of Water and Power 12

This account includes revenues expected to be received from Big Creek Project 13

headwater benefits. The estimated revenue is based on agreements made between SCE and Pacific Gas 14

& Electric Company (PG&E). Based on the agreements, PG&E pays SCE for the headwater benefits 15

received mainly by a generating station owned by PG&E’s in the San Joaquin basin. The payment to 16

SCE represents PG&E’s share of the costs incurred by SCE to operate and maintain dams and diversions 17

upstream. The 2018 test year estimate for FERC Account 453 is $0.147 million. 18

4. Revenue Account 454 – Rent From Electric Property 19

This account includes rents received for the use by others of land, buildings and other 20

property devoted to electric operations. The majority of the revenues recorded in FERC Account 454 are 21

generated from company-financed added and interconnection facilities (sub-accounts 454.300 and 22

454.350). Exhibit SCE-02, Volume 13 supports the forecast of the Company-financed added facilities 23

revenues. Part B of this Chapter supports the development of added facilities rates for the 2018 Test 24

Year. The total 2018 test year estimate for FERC Account 454 is $57.5 million. 25

5. Revenue Account 456 – Other Electric Revenues 26

The account includes revenues recorded in FERC Account 456.700 that are generated 27

from customer-financed added and interconnection facilities. Exhibit SCE-02, Volume 13 supports the 28

forecast of the Customer-financed added facilities revenues. Part B of this Chapter supports the 29

development of added facilities rates for the 2018 Test Year. In addition, the revenues associated with 30

the tax gross-up on Contributions in Aid of Construction are included in this account as supported in 31

2



92

Exhibit SCE-09, Volume 2. This account also includes various customer service and CS&I Tariffed 1

Products and Services OOR not included in other accounts. The total 2018 test year estimate for FERC 2

Account 456, including various other miscellaneous sub-accounts as supported in workpapers, is $113.8 3

million. 4

6. Other OOR 5

a) Non-Tariffed Products and Services 6

In D.99-09-070, the Commission adopted SCE’s Gross Revenue Sharing 7

Mechanism (GRSM) for OOR generated from Non-Tariffed Products and Services (NTP&S).100 8

Revenue sharing between SCE’s shareholders and customers occurs when the recorded OOR from the 9

non-tariffed products and services reaches a certain threshold. The authorized OOR threshold is $16.672 10

million.101 Therefore, the $16.672 million threshold is included in the OOR 2018 test year estimate. 11

The Commission in SCE’s 2009 GRC Decision (D.09-03-025) decided that any 12

change to the NTP&S and the related revenue sharing provisions would be subject to a separate 13

rulemaking proceeding. In the 2012 GRC Decision (D.12-11-051), the Commission expressed concern 14

about the recording and reporting of NTP&S incremental costs under the GRSM and noted that related 15

concerns had been discussed in several prior GRCs. However, the Commission did not make any 16

specific changes to the GRSM or SCE’s estimated OOR in that decision, and instead stated that Energy 17

Division’s next affiliated transactions audit should include a detailed review of NTP&S. 18

In the 2015 GRC Decision (D.15-11-021), the Commission found it did not have 19

adequate information to draw strong conclusions about the GRSM or SCE’s recording and reporting of 20

NTP&S incremental costs and agreed with TURN that it is appropriate to place a higher priority on an 21

audit of NTP&S. As discussed in Exhibit SCE-08, Volume 1, the Energy Division retained the 22

independent auditing firm Baker Tilly Virchow Krause, LLP (Baker Tilly) to comprehensively audit 23

SCE’s compliance with the California Affiliate Transaction Rules (ATR) for the years 2010-2011 and, 24

in August 2015, the State Controller’s Office, on behalf of the Energy Division, commenced an audit of 25

100 The revenue sharing mechanism applies to all of SCE’s OOR derived from SCE’s approved NTP&S

categories, except revenue that is: (1) derived from tariffs, fees, or charges established by the Commission or FERC; and, (2) subject to other established ratemaking procedures or mechanisms.

101 The current threshold, as adopted in D.99-09-070, is based on the level of OOR from non-tariffed products and services reflected as a revenue credit in SCE’s 1995 Test Year GRC (D.96-01-011).

3



93

SCE’s affiliate transactions for years 2012-2013.102 SCE is not proposing any changes to the NTP&S 1

and related revenue sharing provisions in this GRC. 2

b) Revenues with Specific Treatment 3

In various decisions and resolution, the Commission has established specific 4

ratemaking treatment for revenues generated from a variety of programs. Since these revenues are 5

returned to customers directly through the operation of memorandum or balancing accounts established 6

to track the programs, they are not included in the GRC. Specific ratemaking treatment includes, but is 7

not limited to, programs such as Research, Development and Demonstration Royalties (RDDR) and 8

revenues related to the labor markup billed to non-utility affiliates and returned to customers through a 9

credit recorded in the BRRBA. 10

c) Gain or Loss on Sale of Property 11

In past GRCs, the Commission ordered SCE to include in OOR the gain or loss on 12

sale of property originating in utility plant FERC Accounts 101 and 103, and transferred to FERC 13

Account 121 (Non-Utility Property) prior to sale. This revenue is to be shared between shareholders and 14

customers based on the time the property was included in rate base. The 2018 test year estimate of 15

revenues attributable to the gain or loss on sale of property is $0.452 million and is supported and 16

developed in Exhibit SCE-09, Volume 2.103 17

B. Added Facilities Rates 18

SCE’s revenue requirement recovers the costs of owning, operating, and maintaining standard 19

facilities. Customers may request facilities in addition to, or in substitution for, the standard facilities 20

that SCE would normally install. SCE may accommodate these requests by building such additional 21

facilities, which are called Added Facilities. Customers are charged for the cost of these additional 22

facilities through Added Facilities rates. Table VIII-36 below summarizes the proposed Added Facilities 23

rates. 24

102 ATR VII governs utilities’ provision of NTP&S. 103 The gains and losses on minor sales of property are allocated between customers and shareholders pursuant to

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

4



94

Table VIII-36 Added Facilities Rate Components

The Added Facilities rates reflect the costs of owning, operating, and maintaining the Added 1

Facilities. For calculation, costs have been divided into two cost components: (1) capital-related (or 2

costs of ownership); and (2) O&M-related. The capital-related cost component is derived from the 3

carrying charge rates associated with each FERC account. Developing carrying charge rates is based on 4

current assumptions of rate of return (7.90 percent), 2015 GRC authorized depreciation rates, 5

Administrative and General (A&G) expenses (1.44 percent), Ad Valorem tax (1.28 percent of Assessed 6

Value), Insurance (0.39 percent), Federal income tax (35 percent) and State income tax (8.84 percent). 7

The rate of return is equal to the current authorized return on rate base for 2016. The rate component for 8

O&M has been calculated as the ratio of the most recent ten years’ historical O&M expense and plant-9

in-service relevant to the Added Facilities. 10

Added Facilities are provided under several tariff provisions, depending on the facilities. Under 11

Rule 2, Section H, SCE provides additional transmission and distribution facilities. SCE may either 12

finance Added Facilities (SCE-financed option) or require the customer to finance the Added Facilities 13

(Customer-financed option). The cost of these Added Facilities is recovered through a monthly charge 14

equal to the installed cost of the facilities times the monthly Added Facilities rate applicable to the 15

financing and replacement option. 16

SCE provides Added Facilities with and without replacement coverage. As shown in Table VIII-17

36, the current rates have the following options: (1) SCE-financed with replacement at additional cost, 18

(2) SCE-financed with limited replacement for a 20-year term at no additional cost, (3) SCE-financed 19

SCE Financed Customer FinancedReplacement at Replacement for 20 Yrs Replacement (Perpetuity) Replacement at Replacement for 20 Yrs Replacement (Perpetuity)Additional Cost at No Additional Cost at Additional Cost Additional Cost at No Additional Cost at Additional Cost

Line Rate (%) (%) (%) (%) (%) (%)No. Components (1) (2) (3) (4) (5) (6)

1. Overhead: A&G,2. Ad Val., & Ins. 2.51 2.56 2.77 2.51 2.55 2.753. 4. Return, Depreciation,5. and Income Taxes 10.44 10.44 10.44 – – –6.7. Replacement: – 0.20 1.08 – 0.19 1.088.9. Total 12.95 13.19 14.29 2.51 2.74 3.8310. Average O&M 1.61 1.64 1.78 1.61 1.64 1.7711.12. Annual 14.56 14.84 16.07 4.12 4.38 5.6013. Monthly 1.21 1.24 1.34 0.34 0.37 0.4714.15. One-Time-16. Payment Factor N/A 146.76 201.31 N/A 43.36 70.21

5



95

with perpetual replacement at no additional cost, (4) Customer-financed with replacement at additional 1

cost, (5) Customer-financed with limited replacement for a 20-year term at no additional cost, and 2

(6) Customer-financed with perpetual replacement at no additional cost. These replacement options 3

address utility and customer obligations to pay for new facilities when the originally installed facilities 4

require replacement. If a customer chooses the rate with replacement at additional cost option, the 5

customer must pay for replacement facilities when needed. If a customer chooses the limited 20-year 6

replacement option, SCE provides replacement with no additional cost to the customer for a period up to 7

20 years. Finally, if a customer chooses the perpetual replacement option, SCE provides replacement 8

facilities at no additional cost to the customer if the customer continues to pay for the Added Facilities. 9

As provided in Rule 2, Section H, when SCE determines the collection of monthly charges to be 10

impractical, the Added Facilities customer must make an equivalent one-time payment in lieu of the 11

monthly charges. The one-time payment equals the net present value of the future payments the 12

customer would otherwise be obligated to pay multiplied by the installed cost of the Added Facilities to 13

calculate a one-time equivalent payment. 14

Under Rule 2, Section J, SCE may finance the monthly capital related charge of Interval 15

Metering and/or Metering Facilities not part of other transmission and distribution facilities installed as 16

Added Facilities under Rule 2, Section H. The rate for the monthly capital-related charge of Interval 17

Metering and/or Metering Facilities under Rule 2, Section J, is 1.73 percent per month. The rate is 18

multiplied by the investment amount of the Interval Metering and/or Metering Facilities. Under Rule 21, 19

SCE may either finance generation interconnection facilities (SCE-financed option) or require the 20

customer to advance the cost of interconnection facilities (Customer-financed option).21

6

2018 General Rate Case Index of Workpapers

SCE-09, Vol. 01, Chapter VIII DOCUMENT PAGE(S)Other Operating Revenue (OOR) Summary 1-2 Other Operating Revenue (OOR) Detail 2011 - 2018 4-5 Recorded Other Operating Revenue (OOR) Detail 2011 - 2015 6-18 Decision No. 99-09-070 19-21 Detail Other Operating Revenue (OOR) Workpapers Facility Cost – Utility – 454 23-33 Labor Markup – Utility – 456 34-44 Non Tariffed Revenues (453) 45-58 Non Tariffed Revenues (454) 59-72 Non Tariffed Revenues (456) 73-86 Utility Subsidiary Earnings (456) 87-97 Added Facility Rates 98-99 Added Facility Rates Components and Assumptions 100 Annual Carrying Charge Calculation by FERC Account 101-165


Exhibit No. SCE-09 / Vol. 01 / Chapter VIII Witness: D. Snow

EXHIBIT SCE-09, VOLUME 01CHAPTER VIII

OTHER OPERATING REVENUE

1



OTHER OPERATING REVENUE SUMMARY

2



Table VIII-252018 GRCOther Operating RevenueNominal ($000)

Recorded ExhibitLine No.

FERC Account Description 2015 2016 2017 2018 2019 2020 Reference

1. 450.000 - Forfeited Discounts2. Customer Service Operations OOR 17,678 15,145 15,397 15,231 15,231 15,231 SCE-3, Vol. 1, Chapter XI

3. 451.000 - Miscellaneouse Service Revenues4. Customer Service Operations OOR 13,723 10,690 10,623 10,992 10,992 10,992 SCE-3, Vol. 1, Chapter XI5. Transmission & Distribution Business Unit OOR 538 1,059 1,085 1,141 1,141 1,141 SCE-2, Vol. 13, Chapter III

Total 451.000 14,261 11,749 11,708 12,133 12,133 12,133

6. 453.000 - Sales of Water & Water Power7. Financial and Other Miscellaneous Revenues – 147 147 147 147 147 SCE-9, Vol. 1, Chapter VIII

8. 454.000 - Rent from Electric Property9. Transmission & Distribution Business Unit OOR 38,574 41,456 41,663 42,098 42,098 42,098 SCE-2, Vol. 13, Chapter III

10. Financial and Other Miscellaneous Revenues 14,994 15,365 15,365 15,365 15,365 15,365 SCE-2, Vol. 13, Chapter IIITotal 454.000 53,568 56,821 57,028 57,463 57,463 57,463

11. 456.000 - Other Electric Revenue12. Customer Service Operations OOR 316 1,072 2,380 1,413 1,413 1,413 SCE-3, Vol. 1, Chapter XI13. CS&I Tariffed Products and Services OOR 559 553 547 541 541 541 SCE-3, Vol. 1, Chapter XI14. Transmission & Distribution Business Unit OOR 79,086 73,141 73,153 72,099 72,099 72,099 SCE-2, Vol. 13, Chapter III15. Financial and Other Miscellaneous Revenues 33,066 29,844 32,136 39,756 45,088 57,317

, , p , SCE-2, Vol. 13, Chapter III

Total 456.000 113,027 104,610 108,216 113,809 119,141 131,370

16. Gains/Losses on Sale of Property (643) 452 452 452 452 452 SCE-9, Vol. 2, Chapter I17. Gross Revenue Sharing Mechanism Authorized Threshold 16,672 16,672 16,672 16,672 16,672 16,672 SCE-9, Vol. 1, Chapter VIII18. Escalation – – – – 3,359 5,55419. TOTAL OOR 214,563 205,596 209,620 215,907 224,598 239,022

Forecast

3



OTHER OPERATING REVENUE DETAIL 2011 THROUGH 2018

4



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RE

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AN

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45

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(743

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187,1

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168,9

06

166,7

89

187,4

43

198,5

34

188,4

72

192,4

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198,7

83

44.

Gain

s/L

osses O

n S

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of

Pro

pert

y356

306

425

1,5

73

(643)

452

452

452

45.

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16,6

72

16,6

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16,6

72

16,6

72

16,6

72

16,6

72

16,6

72

16,6

72

46.

TO

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L O

OR

204,2

10

185,8

84

183,8

86

205,6

88

214,5

63

205,5

96

209,6

20

215,9

07

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ary

of

Oth

er

Op

era

tin

g R

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ue

($000)

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No

.F

ER

C A

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un

t D

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on

Reco

rded

/Ad

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d N

om

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Fo

recast

$E

xh

ibit

Refe

ren

ce

5



RECORDED OTHER OPERATING REVENUE DETAIL

2011 THROUGH 2015

6



16,252 17,111 16,121 16,975 17,678 0 0 0 0 0 0 0 0 0 0

16,252 17,111 16,121 16,975 17,678 0 0 0 0 0

16,252 17,111 16,121 16,975 17,678

144,136 29,519 16,050 15,367 14,490 (11) (4) (1) (1) 0

(112,212) (237) (235) (217) (229)31,913 29,278 15,814 15,149 14,261

0 0 0 0 0 31,913 29,278 15,814 15,149 14,261

254 18 147 0 0 0 0 0 0 0

18 129 (147) 0 0 272 147 0 0 0 232 232 232 232 232 504 379 232 232 232

55,836 57,325 56,651 55,494 55,015 0 0 0 0 0

(1,797) (2,466) (1,491) (1,519) (1,447)54,039 54,859 55,160 53,975 53,568 8,816 8,816 8,816 8,816 8,816

62,855 63,675 63,976 62,791 62,384

127,418 222,971 401,875 497,852 552,701 (5,409) (8,899) (3,167) (4,681) (925)

(37,303) (146,561) (319,014) (391,827) (438,749)84,706 67,511 79,694 101,344 113,027 7,624 7,624 7,624 7,624 7,624

92,330 75,135 87,318 108,968 120,651

343,896 326,944 490,844 585,688 639,884 (5,420) (8,903) (3,168) (4,682) (925)

(151,294) (149,135) (320,887) (393,563) (440,425)187,182 168,906 166,789 187,443 198,534 16,672 16,672 16,672 16,672 16,672

356 306 425 1,573 -643204,210 185,884 183,886 205,688 214,563

Other Operating Revenue

2014

Ratemaking Adjustment

2013

Organizational Unit Adjustment

2012

FERC FORM 1

FERC2011

GRSM Threshold

Total Account 454

Subtotal Recorded/Adjusted

Recorded (Nominal $000)

Total Account 450

2015

FERC FORM 1

Ratemaking Adjustment

Total Account 451

Organizational Unit Adjustment

Total Recorded/Adjusted

FERC FORM 1

Total Recorded/AdjustedGRSM Threshold Subtotal Recorded/AdjustedRatemaking AdjustmentOrganizational Unit Adjustment

Subtotal Recorded/AdjustedRatemaking AdjustmentOrganizational Unit AdjustmentFERC FORM 1

Total Account 453

Total Recorded/AdjustedGRSM Threshold Subtotal Recorded/Adjusted

Total Recorded/AdjustedGRSM Threshold

Subtotal Recorded/AdjustedRatemaking AdjustmentOrganizational Unit AdjustmentFERC FORM 1

Total Account 456

Organizational Unit AdjustmentFERC FORM 1

Total 450 through 456

Total Recorded/AdjustedGRSM Threshold

Gains/LossesTotal Recorded/Adjusted

GRSM Threshold Subtotal Recorded/AdjustedRatemaking Adjustment

7



2011

2012

2013

2014

2015

6,17

3 6,

262

6,23

0 6,

638

6,59

2 0

0 0

0 0

0 0

0 0

0 6,

173

6,26

2 6,

230

6,63

8 6,

592

10,0

79

10,8

49

9,89

1 10

,337

11

,086

0

0 0

0 0

0 0

0 0

0 10

,079

10

,849

9,

891

10,3

37

11,0

86

16,2

52

17,1

11

16,1

21

16,9

75

17,6

78

0 0

0 0

0 0

0 0

0 0

16,2

52

17,1

11

16,1

21

16,9

75

17,6

78

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FER

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8



2011

2012

2013

2014

2015

1,44

2 1,

623

1,57

5 1,

600

1,51

0 0

0 0

0 0

0 0

0 0

0 1,

442

1,62

3 1,

575

1,60

0 1,

510

6,13

3 4,

862

2 31

20

0

0 0

0 0

0 0

0 0

0 6,

133

4,86

2 2

31

20

15,8

38

15,7

94

0 2

1 0

0 0

0 0

0 0

0 0

0 15

,838

15

,794

0

2 1

0 0

7,32

2 6,

806

6,78

4 0

0 0

0 0

0 0

0 0

0 0

0 7,

322

6,80

6 6,

784

0 0

3,51

5 3,

256

3,31

2 0

0 0

0 0

0 0

0 0

0 0

0 3,

515

3,25

6 3,

312

451.3

10 C

ON

NE

CT

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- N

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451.3

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Acco

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9



2011

2012

2013

2014

2015

0 0

15

16

14

0 0

0 0

0 0

0 0

0 0

0 0

15

16

14

6,88

2 3,

154

5 0

0 0

0 0

0 0

0 0

0 0

0 6,

882

3,15

4 5

0 0

246

205

157

138

103

0 0

0 0

0 0

0 0

0 0

246

205

157

138

103

0 1,

927

2,56

1 2,

507

1,97

9 0

0 0

0 0

0 0

0 0

0 0

1,92

7 2,

561

2,50

7 1,

979

111,

993

4 1

1 0

(11)

(4)

(1)

(1)

0 (1

11,9

82)

0 0

0 0

0 0

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0

ME

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, Vol

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MA

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10



2011

2012

2013

2014

2015

6,06

6 29

0 0

0 0

0 0

0 0

0 (6

,066

)(2

90)

0 0

0 0

0 0

0 0

1,37

2 1,

713

662

793

538

0 0

0 0

0 0

0 0

0 0

1,37

2 1,

713

662

793

538

230

237

235

217

229

0 0

0 0

0 (2

30)

(237

)(2

35)

(217

)(2

29)

0 0

0 0

0

150,

202

29,8

09

16,0

50

15,3

67

14,4

90

(11)

(4)

(1)

(1)

0 (1

18,2

78)

(527

)(2

35)

(217

)(2

29)

31,9

13

29,2

78

15,8

14

15,1

49

14,2

61

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FER

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(451)

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11



2011

2012

2013

2014

2015

(1)

0 0

0 0

0 0

0 0

0 23

3 23

2 23

2 23

2 23

2 23

2 23

2 23

2 23

2 23

2

254

18

147

0 0

0 0

0 0

0 18

12

9 (1

47)

0 0

272

147

0 0

0

253

18

147

0 0

0 0

0 0

0 25

1 36

1 85

23

2 23

2 50

4 37

9 23

2 23

2 23

2

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12



2011

2012

2013

2014

2015

35,3

01

36,4

53

35,0

50

33,9

35

33,8

07

0 0

0 0

0 0

0 0

0 0

35,3

01

36,4

53

35,0

50

33,9

35

33,8

07

15,0

46

14,7

23

16,0

74

15,9

89

14,9

94

0 0

0 0

0 0

0 0

0 0

15,0

46

14,7

23

16,0

74

15,9

89

14,9

94

4 5

4 0

0 0

0 0

0 0

0 0

0 0

0 4

5 4

0 0

3,68

8 3,

678

4,03

2 4,

051

4,76

7 0

0 0

0 0

0 0

0 0

0 3,

688

3,67

8 4,

032

4,05

1 4,

767

19,8

41

22,9

88

21,5

13

21,6

68

22,4

61

0 0

0 0

0 (1

1,02

5)(1

4,17

2)(1

2,69

7)(1

2,85

2)(1

3,64

5)8,

816

8,81

6 8,

816

8,81

6 8,

816

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2012

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2014

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18



DECISION 99-09-070

19



20



21



DETAIL OOR WORKPAPERS

-FACILITY COST - UTILITY - 454-LABOR MARKUP - UTILITY - 456

-NON TARIFFED REVENUES (451)-NON TARIFFED REVENUES (453)-NON TARIFFED REVENUES (454)-NON TARIFFED REVENUES (456)-UTILITY SUBSIDIARY EARNINGS

22



Beginning of Workpapers for:

Activity:

FERC Account: 454 Rent from Electric Property

FACILITY COST - UTILITY - 454

Witness: Douglas A Snow

Forecast Method

Chosen

2015$ (000)

Forecast

2018

Recorded

2015

0 0 Last Recorded YearOOR

Revenues received from the use by others of land, buildings, and other property devoted to electric operations.

Description of Activity:

General Ledger Account numbers included in this activity (See Appendix A for additional detail):

4184815 4184825

23




454 Rent from Electric Property

Activity:

FERC Account:


DETERMINATION OF RECORDED/ADJUSTED

FERC Form 1 Recorded Revenue (Nominal $)

Recorded Period

Adjustments - (Nominal$) - see Appendix B

for additional detail

$ (000)

0

4

2011

0

5

2012

0

4

2013

0

0

2014

0

0

2015

4 5 4 0 0 Recorded/Adjusted Revenue - See Appendix

A for additional detail

0

1

2

3

4

5

2011 2012 2013 2014 2015

Recorded Adjusted 2011-2015 (2015$)

-OOR-

24



FACILITY COST - UTILITY - 454Activity:


*** See Appendix B For Additional Detail

= standard deviation (Based on recorded years data)

= R Squared (Based on recorded years data)

0.73

0.87

0.75

Douglas A Snow

2 Recorded Years (2014 - 2015):

Results of Averaging (A2)

0 0 0

sd**

0 OOR

2016 2017 2018 Chosen


Results of Linear Trending (T3) Results of Averaging (A3)

1 1 1 (5) (7) 2

sd**r2*

(3)

Chosen

OOR



2 2 2 (3) (4) (6) 2

sd**r2* ChosenChosen

Chosen

OOR


Chosen


3 3 3 (1) (3) (4)

sd**r2* Chosen

OOR

Last Recorded Year (LRY) Itemized Forecast (IF)

0 0 0 0 0 0

Chosen

Forecast Adjustments:

Base Forecast Method Adjustments***

0 0 0 0 0 0

OOR

OOR

* r2

** sd

no

no

no

no

no

no

no

yes no

LRY

Method

Chosen

2

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

Forecasting Methods - Summary of Results of all Methods Studied - 2015$ (000)

Other Methods:

Witness:

25



Activity: FACILITY COST - UTILITY - 454



0 0 0

2018 2017 2016

Analysis of Linear Trending Method:

In D.89-12-057, the CPUC stated that if costs have shown a trend in a certain direction over three or more years, the

last year recorded is an appropriate base estimate. Costs in this activity have declined to zero in the last three years,

therefore the last recorded year provides the base for estimating Test Year 2018. See last recorded year analysis

below.

Analysis of Averaging Method:

In D.89-12-057, the CPUC stated that for those accounts which have significant fluctuations in recorded expenses from

year to year, an average of recorded expenses is appropriate. Costs in this activity have declined to zero in the last

three years, therefore averaging is not an appropriate forecast.

Analysis of Last Recorded Year (2015):

In D.89-12-057, the CPUC stated that if recorded expenses in an account have shown a trend in a certain direction over

three or more years, the last recorded year is an appropriate base estimate. Costs in this activity have declined to zero

in the last three years, therefore last recorded year provides the base for estimating Test Year 2018.

Analysis of Itemized Forecast Method:

Not applicable.

Analysis of Forecasting Methods

Last Recorded YearOOR

Method Selected

Forecasting Results

Results:

26



0 0 0

$ (000)

Forecast Revenues (Nominal 2015$)

OOR

Total

Change

Prior Year Total

2018 2017 2016 2011 2012 2013 2014

OOR

0 0 0

0 0 0

0

0 0 4 5 4

0 0 0

2015

Recorded Period

Activity:




0

1

2

3

4

5

2011 2012 2013 2014 2015 2016 2017 2018

Recorded 2011-2015 / Forecast 2016-2018 Nominal$ (000)

27





Douglas A Snow

Included in This Activity

Detail Description of General Ledger Accounts

APPENDIX A

Witness:

28





Activity:

FERC Account:


Description of GL Account numbers included in this activity:

4184815 FACILITY COST - UTILITY

Includes revenues related to Utility Subsidiary Facility cost.

4184825 RENT REVENUE - UTILITY

Includes revenues related to Utility Subsidiary Facility cost.

29





Activity:

FERC Account:

Witness:

Recorded/Adjusted (Nominal 2015$) By GL Account

2015 2014 2013 2012 2011

$ (000)

Douglas A Snow

3 1 0 0 0 FACILITY COST - UTILITY4184815

1 4 4 0 0 RENT REVENUE - UTILITY4184825

Total 0 0 4 5 4

** Due to rounding, totals may not tie to other workpaper pages.

30



454 Rent from Electric PropertyFERC Account:



Adjustments to Recorded

Detail of Total Company

APPENDIX B

31





Activity:

FERC Account:


Detail of Adjustments to Recorded OOR

Adjs - (Nominal $)

2018 2017 2016 2014 2013 2012 2011 2015

$ (000)

0 0 0 0 0 0 0 0 OOR

32



End of Workpapers for:



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Activity:

FERC Account: 456 Other Electric Revenues

LABOR MARKUP - UTILITY - 456


Forecast Method

Chosen

2015$ (000)

Forecast

2018

Recorded

2015


Markup on SCE labor when work is done for utility subsidiaries.



4186150

34




456 Other Electric Revenues

Activity:

FERC Account:




Recorded Period



$ (000)

0

1

2011

0

0

2012

0

0

2013

0

0

2014

0

0

2015



0.0

0.2

0.4

0.6

0.8

1.0

2011 2012 2013 2014 2015


-OOR-

35



LABOR MARKUP - UTILITY - 456Activity:





0.50

0.00

0.00

Douglas A Snow



0 0 0

sd**

0 OOR

2016 2017 2018 Chosen



0 0 0 0 0 0

sd**r2*

0

Chosen

OOR



0 0 0 0 0 0 0


Chosen

OOR


Chosen


0 0 0 0 (1) (1)

sd**r2* Chosen

OOR


0 0 0 0 0 0

Chosen



0 0 0 0 0 0

OOR

OOR

* r2

** sd

no

no

no

no

no

no

no

yes no

LRY

Method

Chosen

0

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018


Other Methods:

Witness:

36



Activity: LABOR MARKUP - UTILITY - 456



0 0 0

2018 2017 2016



last year recorded is an appropriate base estimate. Costs in this activity have been stable, therefore last recorded year

provides the base for estimating Test Year 2018.



year to year, an average of recorded expenses is appropriate. Costs in this activity have been stable, therefore

averaging is not an appropriate forecast.


In D.89-12-057, the CPUC stated that if recorded expenses in an account have been relatively stable for three or more

years, the last recorded year is an appropriate base estimate. Costs in this activity have been stable, therefore the last

recorded year provides the base for estimating Test Year 2018.


Not applicable.



Method Selected

Forecasting Results

Results:

37



0 0 0

$ (000)


OOR

Total

Change

Prior Year Total

2018 2017 2016 2011 2012 2013 2014

OOR

0 0 0

0 0 0

0

0 0 0 0 1

0 0 0

2015

Recorded Period

Activity:




0.0

0.2

0.4

0.6

0.8

1.0

2011 2012 2013 2014 2015 2016 2017 2018


38





Douglas A Snow



APPENDIX A

Witness:

39





Activity:

FERC Account:



4186150 UTILITY SUBSIDIARIES LABOR MARKUP

Represents the charges to utility subsidiaries for directly requested services performed by SCE

departments.

40





Activity:

FERC Account:

Witness:


2015 2014 2013 2012 2011

$ (000)

Douglas A Snow

1 0 0 0 0 UTILITY SUBSIDIARIES LABOR MARKUP4186150

Total 0 0 0 0 1


41



456 Other Electric RevenuesFERC Account:





APPENDIX B

42





Activity:

FERC Account:



Adjs - (Nominal $)

2018 2017 2016 2014 2013 2012 2011 2015

$ (000)

0 0 0 0 0 0 0 0 OOR

43






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Activity:

FERC Account: 453 Sales of Water and Water Power

NON TARIFFED REVENUES (453)

Forecast Method

Chosen

2015$ (000)

Forecast

2018

Recorded

2015


Non Tariffed Revenues includes revenues derived from the sale of water for irrigation, domestic, industrial or other uses

which are subject to the Gross Revenue Sharing Mechanism.

Douglas A Snow


Witness:

See Appendix C for GL Account Numbers included in this activity.

45




453 Sales of Water and Water Power

Activity:

FERC Account:




Recorded Period



$ (000)

233

(1)

2011

232

0

2012

232

0

2013

232

0

2014

232

0

2015



0

40

80

120

160

200

240

2011 2012 2013 2014 2015


-OOR-

46



NON TARIFFED REVENUES (453)Activity:





0.00

0.00

0.00

Douglas A Snow



232 232 232

sd**

0 OOR

2016 2017 2018 Chosen



232 232 232 232 232 0

sd**r2*

232

Chosen

OOR



232 232 232 232 232 232 0


Chosen

OOR


Chosen


232 232 232 232 232 232

sd**r2* Chosen

OOR


232 232 232 0 0 0

Chosen



232 232 232 0 0 0

OOR

OOR

* r2

** sd

no

no

no

no

no

no

no

yes no

LRY

Method

Chosen

0

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018


Other Methods:

Witness:

47



Activity: NON TARIFFED REVENUES (453)



232 232 232

2018 2017 2016


Not applicable.


Not applicable.


The last recorded year represents the Gross Revenue Sharing Mechanism threshold that is returned to customers

through the GRC revenue requirement pursuant to D.99-09-070.


Not applicable.



Method Selected

Forecasting Results

Results:

48



232 232 232

$ (000)


OOR

Total

Change

Prior Year Total

2018 2017 2016 2011 2012 2013 2014

OOR

232 232 232

232 232 232

232

232 232 232 232 232

0 0 0

2015

Recorded Period

Activity:




0

40

80

120

160

200

240

2011 2012 2013 2014 2015 2016 2017 2018


49





Douglas A Snow



APPENDIX A

Witness:

50





Activity:

FERC Account:



* See Appendix C for Summary GL Account Numbers

*SUMMARY OTHER OPERATING REVENUE (OOR) RELATED EXPENSE

These expenses are related to Other Operating Revenue.

51





Activity:

FERC Account:

Witness:


2015 2014 2013 2012 2011

$ (000)

Douglas A Snow


232 232 232 232 232 OTHER OPERATING REVENUE

(OOR) RELATED EXPENSE

*SUMMARY

Total 232 232 232 232 232


52



453 Sales of Water and Water PowerFERC Account:





APPENDIX B

53





Activity:

FERC Account:



Adjs - (Nominal $)

2018 2017 2016 2014 2013 2012 2011 2015

$ (000)

233 232 232 232 232 0 0 0 OOR

This adjustment removes recorded revenues associated with the Gross Revenue Sharing Mechanism (GRSM).

GRC-DAT-CW-GRSMCompany Wide Adjustment 1

0 0 0 0 0 0 0 1 OOR

This adjustment reflects the gross revenue sharing threshold amount for this FERC account.

GRC-DAT-CW-AUTHORIZED GRSMCompany Wide Adjustment 2

0 0 0 232 232 232 232 232 OOR

54








APPENDIX C

55



453 Sales of Water and Water PowerFERC Account:


Witness:

*Summary GL Account Numbers:

GL Account Numbers included in this Activity:

Douglas A Snow

OTHER OPERATING REVENUE (OOR) RELATED EXPENSE

3000090 6012010 6012015 6012025 6012040 6012065 8010000 8010001 8010003 8010004

8010006 8010008 8010014 8030010

56





Individual GL Account Numbers:


57






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Activity:



Forecast Method

Chosen

2015$ (000)

Forecast

2018

Recorded

2015

8,816 8,816 Last Recorded YearOOR

Non Tariffed Revenues includes rents received for the use by others of land, buildings and other property devoted to electric

operations by the utility which are subject to the Gross Revenue Sharing Mechanism.

Douglas A Snow


Witness:


59





Activity:

FERC Account:




Recorded Period



$ (000)

(11,025)

19,841

2011

(14,172)

22,988

2012

(12,697)

21,513

2013

(12,852)

21,668

2014

(13,645)

22,461

2015

8,816 8,816 8,816 8,816 8,816 Recorded/Adjusted Revenue - See Appendix


0

2,000

4,000

6,000

8,000

10,000

2011 2012 2013 2014 2015


-OOR-

60








0.00

0.00

0.00

Douglas A Snow



8,816 8,816 8,816

sd**

0 OOR

2016 2017 2018 Chosen



8,816 8,816 8,816 8,816 8,816 0

sd**r2*

8,816

Chosen

OOR



8,816 8,816 8,816 8,816 8,816 8,816 0


Chosen

OOR


Chosen


8,816 8,816 8,816 8,816 8,816 8,816

sd**r2* Chosen

OOR


8,816 8,816 8,816 0 0 0

Chosen



8,816 8,816 8,816 0 0 0

OOR

OOR

* r2

** sd

no

no

no

no

no

no

no

yes no

LRY

Method

Chosen

0

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018


Other Methods:

Witness:

61






8,816 8,816 8,816

2018 2017 2016


Not applicable.


Not applicable.





Not applicable.



Method Selected

Forecasting Results

Results:

62



8,816 8,816 8,816

$ (000)


OOR

Total

Change

Prior Year Total

2018 2017 2016 2011 2012 2013 2014

OOR

8,816 8,816 8,816

8,816 8,816 8,816

8,816

8,816 8,816 8,816 8,816 8,816

0 0 0

2015

Recorded Period

Activity:




0

2,000

4,000

6,000

8,000

10,000

2011 2012 2013 2014 2015 2016 2017 2018


63





Douglas A Snow



APPENDIX A

Witness:

64





Activity:

FERC Account:




*SUMMARY OPERATING LAND & FACILITIES RENT REVENUE - NON - PASSIVE

Includes revenues related to secondary land use.



4184510 JOINT POLE - NON - TARIFFED POLE RENTAL

Includes revenues relating to joint pole third party rentals.

4184512 JOINT POLE - NON - TARIFF PROCESS & ENGINEERING FEES


4184514 JOINT POLE - NON - TARIFF REQUESTS FOR INFORMATION


4184516 OIL AND GAS ROYALTIES

Includes revenues related to oil and gas royalties.

4184518 DEFERRED OPERATIONS LAND/FACILITY RENT

Includes deferred revenues for secondary land use that has not been earned.

4184820 RENT BILLED TO NON - UTILITY AFFILIATES

Includes revenues related to Non Utility Facility costs.

4194110 METER LEASING REVENUE

This general ledger account records the revenue SCE receives for interval meters and/or meter facilities,

which are in addition to or in substitution for standard equipment for the customer's use, consistent with Rule

2J and Rate Schedule CC-SF of SCE's tariffs.

4206515 OPERATING MISCELLANEOUS LAND & FACILITIES REVENUE

Includes revenues related to secondary land use.

65





Activity:

FERC Account:

Witness:


2015 2014 2013 2012 2011

$ (000)

Douglas A Snow


0 0 0 0 0 OPERATING LAND & FACILITIES

RENT REVENUE - NON - PASSIVE

*SUMMARY



*SUMMARY

0 0 0 0 0 JOINT POLE - NON - TARIFFED

POLE RENTAL

4184510

0 0 0 0 0 JOINT POLE - NON - TARIFF

PROCESS & ENGINEERING FEES

4184512

0 0 0 0 0 JOINT POLE - NON - TARIFF

REQUESTS FOR INFORMATION

4184514

0 0 0 0 0 OIL AND GAS ROYALTIES4184516

0 0 0 0 0 DEFERRED OPERATIONS

LAND/FACILITY RENT

4184518

8,816 8,816 8,816 8,816 8,816 RENT BILLED TO NON - UTILITY

AFFILIATES

4184820

0 0 0 0 0 METER LEASING REVENUE4194110

0 0 0 0 0 OPERATING MISCELLANEOUS

LAND & FACILITIES REVENUE

4206515

Total 8,816 8,816 8,816 8,816 8,816


66








APPENDIX B

67





Activity:

FERC Account:



Adjs - (Nominal $)

2018 2017 2016 2014 2013 2012 2011 2015

$ (000)

(11,025) (14,172) (12,697) (12,852) (13,645) 0 0 0 OOR



0 0 0 (22,461)(21,668)(21,513)(22,988)(19,841)OOR



0 0 0 8,816 8,816 8,816 8,816 8,816 OOR

68








APPENDIX C

69





Witness:



Douglas A Snow

OPERATING LAND & FACILITIES RENT REVENUE - NON - PASSIVE

4204515 4867020


6120085 6158045 6170040 8010020 8030010

70







4184510 4184512 4184514 4184516 4184518 4184820 4194110 4206515

71






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Activity:



Forecast Method

Chosen

2015$ (000)

Forecast

2018

Recorded

2015

7,624 7,624 Last Recorded YearOOR

Non Tariffed Revenues includes revenues derived from electric operations not included in any other accounts which are

subject to the Gross Revenue Sharing Mechanism.

Douglas A Snow


Witness:


73





Activity:

FERC Account:




Recorded Period



$ (000)

4,227

3,397

2011

5,340

2,284

2012

4,352

3,272

2013

(10,035)

17,659

2014

4,984

2,640

2015

7,624 7,624 7,624 7,624 7,624 Recorded/Adjusted Revenue - See Appendix


0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

2011 2012 2013 2014 2015


-OOR-

74








0.00

0.00

0.00

Douglas A Snow



7,624 7,624 7,624

sd**

0 OOR

2016 2017 2018 Chosen



7,624 7,624 7,624 7,624 7,624 0

sd**r2*

7,624

Chosen

OOR



7,624 7,624 7,624 7,624 7,624 7,624 0


Chosen

OOR


Chosen


7,624 7,624 7,624 7,624 7,624 7,624

sd**r2* Chosen

OOR


7,624 7,624 7,624 0 0 0

Chosen



7,624 7,624 7,624 0 0 0

OOR

OOR

* r2

** sd

no

no

no

no

no

no

no

yes no

LRY

Method

Chosen

0

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018


Other Methods:

Witness:

75






7,624 7,624 7,624

2018 2017 2016


Not applicable.


Not applicable.





Not applicable.



Method Selected

Forecasting Results

Results:

76



7,624 7,624 7,624

$ (000)


OOR

Total

Change

Prior Year Total

2018 2017 2016 2011 2012 2013 2014

OOR

7,624 7,624 7,624

7,624 7,624 7,624

7,624

7,624 7,624 7,624 7,624 7,624

0 0 0

2015

Recorded Period

Activity:




0

1,000

2,000

3,000

4,000

5,000

6,000

7,000

8,000

2011 2012 2013 2014 2015 2016 2017 2018


77





Douglas A Snow



APPENDIX A

Witness:

78





Activity:

FERC Account:






4186128 MISCELLANEOUS REVENUES

Includes revenues for all miscellaneous services and charges billed to customers which are subject to

specific ratemaking treatment.

4186130 TULE POWER PLANT REVENUE

Includes revenue from Tule power plant.

4186512 RECREATION, FISH & WILDLIFE

Includes revenues related to recreation, fish and wildlife.

4186514 MAPPING SERVICES

Includes revenues related to mapping services.

4186518 ENHANCED PUMP TEST REVENUE

Includes revenues received by the Customer Solutions Business Unit for Enhanced Pump Tests.

4186524 REVENUE FROM SCRAP PAPER - GENERAL OFFICE

Includes revenues related to scrap paper.

4186528 CUSTOMER TECHNOLOGY APPLICATION CENTER REVENUES

Fees charged for Energy Efficiency related conferences and seminars.

4186530 AGRICULTURAL TECHNOLOGY APPLICATION CENTER REVENUES

Includes revenues and expenses for AgTAC services, DSM.

4186730 CONSULTING FEES - INSTALLATION MANAGEMENT SERVICES

Includes revenues related to engineering and consulting services.

4186740 ADVANCED TECHNOLOGY 3RD PARTY SERVICES

Includes revenue related to Advanced Technology 3rd party services.

79





Activity:

FERC Account:

Witness:


2015 2014 2013 2012 2011

$ (000)

Douglas A Snow




*SUMMARY

7,624 7,624 7,624 7,624 7,624 MISCELLANEOUS REVENUES4186128

0 0 0 0 0 TULE POWER PLANT REVENUE4186130

0 0 0 0 0 RECREATION, FISH & WILDLIFE4186512

0 0 0 0 0 MAPPING SERVICES4186514

0 0 0 0 0 ENHANCED PUMP TEST REVENUE4186518

0 0 0 0 0 REVENUE FROM SCRAP PAPER -

GENERAL OFFICE

4186524

0 0 0 0 0 CUSTOMER TECHNOLOGY

APPLICATION CENTER REVENUES

4186528

0 0 0 0 0 AGRICULTURAL TECHNOLOGY

APPLICATION CENTER REVENUES

4186530

0 0 0 0 0 CONSULTING FEES -

INSTALLATION MANAGEMENT

SERVICES

4186730

0 0 0 0 0 ADVANCED TECHNOLOGY 3RD

PARTY SERVICES

4186740

Total 7,624 7,624 7,624 7,624 7,624


80








APPENDIX B

81





Activity:

FERC Account:



Adjs - (Nominal $)

2018 2017 2016 2014 2013 2012 2011 2015

$ (000)

4,227 5,340 4,352 (10,035) 4,984 0 0 0 OOR



0 0 0 (2,640)(17,659)(3,272)(2,284)(3,397)OOR



0 0 0 7,624 7,624 7,624 7,624 7,624 OOR

82








APPENDIX C

83





Witness:



Douglas A Snow


6010010 6010026 6012010 6012020 6012040 6012065 6012095 6019188 8010000 8010001

8010003 8010019 8010025 8010028 8010099 8010103 8010125 8030010 8050120 8050200

84







4186128 4186130 4186512 4186514 4186518 4186524 4186528 4186530 4186730 4186740

85






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86




Activity:


UTILITY SUBSIDIARY EARNINGS


Forecast Method

Chosen

2015$ (000)

Forecast

2018

Recorded

2015

(1,740)(1,740)Last Recorded YearOOR

For SCE subsidiary operations each entity prepares financial statements indicating the results of operations. The net

income or loss from operations is respectively credited or charged to other electric revenues (Acct. 456) and charged or

credited respectively to investment in subsidiary companies (Acct. 123).



4186136 4186145 4186188 8050004

87





Activity:

FERC Account:




Recorded Period



$ (000)

12,809

0

2011

1,072

0

2012

(743)

0

2013

(1,458)

0

2014

(1,740)

0

2015

12,809 1,072 (743) (1,458) (1,740)Recorded/Adjusted Revenue - See Appendix


-2,000

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

2011 2012 2013 2014 2015


-OOR-

88



UTILITY SUBSIDIARY EARNINGSActivity:





0.66

0.87

0.94

Douglas A Snow



(1,599) (1,599) (1,599)

sd**

141 OOR

2016 2017 2018 Chosen



(1,314) (1,314) (1,314)(2,809) (3,308) 420

sd**r2*

(2,311)

Chosen

OOR



(717)(717) (717)(3,005) (3,920) (4,835) 1,095


Chosen

OOR


Chosen


1,988 1,988 1,988 (7,500) (10,663) (13,826)

sd**r2* Chosen

OOR


(1,740) (1,740) (1,740) 0 0 0

Chosen



(1,740) (1,740) (1,740) 0 0 0

OOR

OOR

* r2

** sd

no

no

no

no

no

no

no

yes no

LRY

Method

Chosen

5,498

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018

2016 2017 2018 2016 2017 2018


Other Methods:

Witness:

89



Activity: UTILITY SUBSIDIARY EARNINGS



(1,740)(1,740)(1,740)

2018 2017 2016



last year recorded is an appropriate base estimate. Costs in this activity have shown a trend over the last three years.

See last recorded year analysis method below.



year to year, an average of recorded expenses over a period of time is a reasonable base estimate. Recorded costs in

this activity have fluctuated over the five-year period, but the averaging methodology was not selected because the

most recent three year period (2013-2015) has shown a trend. See last recorded year analysis.


In D.89-12-057, the CPUC stated that if recorded expenses in an account have been relatively stable for three or more

years, the last recorded year is an appropriate base estimate. Recorded costs in this activity have been relatively stable

over the last three recorded years, so the last recorded year was selected as the forecast method to forecast Test Year

2018.


Not applicable.



Method Selected

Forecasting Results

Results:

90



(1,740) (1,740) (1,740)

$ (000)


OOR

Total

Change

Prior Year Total

2018 2017 2016 2011 2012 2013 2014

OOR

(1,740)(1,740)(1,740)

(1,740)(1,740)(1,740)

(1,740)

(1,740)(1,458)(743) 1,072 12,809

0 0 0

2015

Recorded Period

Activity:




-2,000

0

2,000

4,000

6,000

8,000

10,000

12,000

14,000

2011 2012 2013 2014 2015 2016 2017 2018


91





Douglas A Snow



APPENDIX A

Witness:

92





Activity:

FERC Account:



4186136 UTILITY EARNINGS - EDISON MATERIAL SERVICES

Includes Net Income or Loss from results of operations - Edison Material Services.

4186145 UTILITY EARNINGS - SCE CAPITAL

Includes Net Income or Loss from results of operations - SCE Capital.

4186188 UTILITY EARNINGS - MONO POWER COMPANY

Includes Net Income or Loss from results of operations - Mono Power.

8050004 OTHER OPERATING REVENUE (OOR) RELATED EXPENSE


93





Activity:

FERC Account:

Witness:


2015 2014 2013 2012 2011

$ (000)

Douglas A Snow

12,816 1,074 (735) (1,458) (1,739)UTILITY EARNINGS - EDISON MATERIAL

SERVICES

4186136

(5) (1) (4) 1 0 UTILITY EARNINGS - SCE CAPITAL4186145

(2) (1) (4) (1) (1)UTILITY EARNINGS - MONO POWER

COMPANY

4186188

0 0 0 0 0 OTHER OPERATING REVENUE (OOR)

RELATED EXPENSE

8050004

Total (1,740)(1,458)(743) 1,072 12,809


94








APPENDIX B

95





Activity:

FERC Account:



Adjs - (Nominal $)

2018 2017 2016 2014 2013 2012 2011 2015

$ (000)

12,809 1,072 (743) (1,458) (1,740) 0 0 0 OOR

This adjustment reverses a memo entry adjustment prepared only for FERC Form Purposes.

GRC-DAT-CW-FERC FORM 1 ADJCompany Wide Adjustment 1

0 0 0 (1) 0 (8)(2)(7)OOR

This adjustment transfers Other Operating Revenue (OOR).

GRC-JRM-CW-EMM TO OORCompany Wide Adjustment 2

0 0 0 (1,739)(1,458)(735) 1,074 12,816 OOR

96






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97



2018 GENERAL RATE CASESCE-09: RESULTS OF OPERATIONS

CHAPTER VIII - OTHER OPERATING REVENUE

SECTION BADDED FACILITIES RATES

98



TAB

LE V

III-3

6Ad

ded

Faci

litie

s R

ates

Com

pone

nts

SCE

Fina

nced

Cus

tom

er F

inan

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Rep

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men

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Rep

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men

t for

20

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Rep

lace

men

t (P

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tuity

)R

epla

cem

ent a

tR

epla

cem

ent f

or 2

0 Yr

sR

epla

cem

ent (

Per

petu

ity)

Add

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Cos

tat

Add

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al C

ost

Add

ition

al C

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at N

o A

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onal

Cos

tat

Add

ition

al C

ost

Line

Rat

e(%

)(%

)(%

)(%

)(%

)(%

)N

o.C

ompo

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s(1

)(2

)(3

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)

1.O

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A&

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2.A

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s.2.

512.

562.

772.

512.

552.

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4.R

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10.4

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6. 7.R

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ent:

–0.

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08–

0.19

1.08

8. 9.To

tal

12.9

513

.19

14.2

92.

512.

743.

8310

.A

vera

ge O

&M

1.61

1.64

1.78

1.61

1.64

1.77

11.

12.

Ann

ual

14.5

614

.84

16.0

74.

124.

385.

6013

.M

onth

ly1.

211.

241.

340.

340.

370.

4714

.15

.O

ne-T

ime-

16.

Pay

men

t Fac

tor

N/A

146.

7620

1.31

N/A

43.3

670

.21

99



SOUT

HERN

CAL

IFOR

NIA

EDIS

ON C

OMPA

NYAD

DED

FACI

LITI

ES R

ATES

COM

PONE

NTS

SUMM

ARY

SCE

Finan

ced

With

Re

place

ment

at Ad

dition

al Co

st

SCE

Finan

ced

With

Re

place

ment

for 20

Yea

rs at

No A

dditio

nal

Cost

SCE

Finan

ced

With

Re

place

ment

(Per

petui

ty) at

No

Add

itiona

l Co

st

Custo

mer

Finan

ced

With

Re

place

ment

at Ad

dition

al Co

st

Custo

mer

Finan

ced

With

Re

place

ment

for 20

Yea

rs at

No A

dditio

nal

Cost

Custo

mer

Finan

ced

With

Re

place

ment

(Per

petui

ty) at

No A

dditio

nal

Cost

Line

Rate

(%)

(%)

(%)

(%)

(%)

(%)

No.

Comp

onen

ts(1

)(2

)(3

)(4

)(5

)(6

)

1.Ov

erhe

ad: A

&G,

2.51

2.56

_1/

2.77

_3/

2.51

2.55

_1/

2.75

_3/

2.Ad

Val.

, & In

s.3.

4.Re

turn,

Depr

eciat

ion,

5.an

d Inc

ome T

axes

10.44

10.44

10.44

0.00

0.00

0.00

6. 7.Re

place

ment:

0.00

0.20

_2/

1.08

0.00

0.19

_2/

1.08

8. 9.To

tal12

.9513

.1914

.292.5

12.7

43.8

310

.Av

erag

e O&M

1.61

1.64

1.78

_4/

1.61

1.64

1.77

_4/

11.

12.

Annu

al14

.5614

.8416

.074.1

24.3

85.6

013

.Mo

nthly

1.21

1.24

1.34

0.34

0.37

0.47

14.

15.

One-

Time-

16.

Paym

ent F

actor

N/A

146.7

620

1.31

N/A

43.36

70.21

Assu

mpt

ions Co

st of

mone

y7.9

0%Un

coll.

& Fr

anch

ise1.1

1%Es

calat

ion fo

r tra

nsmi

ssion

2.43%

Esca

lation

for d

istrib

ution

2.97%

Wtd

Avg E

cono

mic L

ife (y

ears)

:Co

mpan

y Fina

nced

n =

45.38

Custo

mer F

inanc

ed n

=46

.50IS

CF fo

r rep

lacem

ent =

1.104

2IS

CF fo

r rep

lacem

ent =

1.097

7

_1/

=

2.67 +

0.2*

2.67*

((1+2

.51%

)/(1+

7.90%

))^n

_3/

=

2.67*

ISCF

_2/

=

0.2*1

0.52*

((1+2

.51%

)/(1+

7.90%

))^n

_4/

=

1.84*

ISCF

100



Carrying Charge RatesGeneral Assumptions

Based on the 2012 Forecast Rate of Return of 7.90%

Return on Rate Base: _1/Capital Cost WeightedRatio Factor Cost

Debt 43.00% 5.49% 2.36%Preferred Stock 9.00% 5.79% 0.52%Common Equity 48.00% 10.45% 5.02%

Total 100.00% 7.90%

Discount Rate: Discount Rate = 7.90%

Ad Valorem Tax: _2/Ad Valorem = 1.28% of Asessed Value

(Assessed Value = 0.8012 x HCLD)HCLD: Historical Cost Less Depreciation

Annual A&G and Insurance Expenses as a % of Original Rate Base: _3/A&G = 1.44%Insurance = 0.39%

Income Taxes: Federal Income Tax Rate = 35.00%State Income Tax Rate = 8.84%

Notes:_1/ SCE's current authorized rate of return_2/ Ad valorem tax rate based on Controllers Department study, D. Lee_3/ A&G rate based on Controllers Department study, R. Montes Insurance rate based on Treasurers Department study, G. Ung

101



FERC Account Assumptions

for Carrying Charge Rates

FERC Book Salvage Federal Deprec State DeprecUniform Life Value Life Life

Account # Description (Yrs) (%) Type (Yrs) Type (Yrs)

Transmission Plant

350 Land and Land Rights N/A N/A N/A N/A N/A N/A352 Structures and Improvements 55 -35% SL 39 DB 45353 Station Equipment 45 -15% DB 15 DDB 30354 Towers and Fixtures 65 -60% DB 15 DDB 30355 Poles and Fixtures 50 -72% DB 15 DDB 30356 Overhead Conductors and Devices 61 -80% DB 15 DDB 30357 Underground Conduit 55 0% DB 15 DDB 30358 Underground Conductors and Devices 40 -15% DB 15 DDB 30359 Roads and Trails 60 0% DB 20 DDB 30

Distribution Plant

360 Land and Land Rights N/A N/A N/A N/A N/A N/A361 Structures and Improvements 42 -25% SL 39 DB 45362 Station Equipment 45 -25% DB 20 DDB 30364 Poles, Towers and Fixtures 47 -210% DB 20 DDB 30365 Overhead Conductors and Devices 45 -115% DB 20 DDB 30366 Underground Conduit 59 -30% DB 20 DDB 30367 Underground Conductors and Devices 45 -60% DB 20 DDB 30368 Line Transformers 33 -20% DB 20 DDB 30369 Services 45 -100% DB 20 DDB 30370 Meters 20 -5% DB 20 DDB 30373 Street Lighting and Signal Systems 40 -30% DDB 7 DDB 9

Notes:Lives and Salvage Values are based on Property Accounting's Annual Accrual Rate Determination for Test Year 2015

DB: 150% declining balanceDDB: 200% declining balance

102



ADDED FACILITIES RATERebase after One lifeCompany Financed

Annual Capital- Levelized A&G Added Added Weighed AddedO&M Carrying Ad Val. & Ins. Facilts Facilts Cap. Carrying Facilts

Account Charge Charge Charge Plant Plant Charge Charge% % % $ % % %(1) (2) _2/ (3) (4) _3/ (5) (6) (7)=(1)+(2)+(3)

TRANSMISSION 350 11.71 1,655 1.38 0.16352 11.47 1,332 1.11 0.13353 9.80 66,779 55.78 5.47354 9.41 4,020 3.36 0.32355 9.94 16,431 13.73 1.36356 9.58 14,253 11.91 1.14357 9.36 3,741 3.13 0.29358 10.09 11,467 9.58 0.97359 9.87 38 0.03 0.00

_1/Total 1.24 9.95 2.51 119,717 100.00 9.84 13.7

DISTRIBUTION360 11.71 309 0.17 0.02361 11.83 3,205 1.71 0.20362 10.44 113,023 60.40 6.30364 11.61 3,317 1.77 0.21365 11.11 3,232 1.73 0.19366 10.02 1,491 0.80 0.08367 10.70 33,785 18.06 1.93368 11.25 21,866 11.69 1.31369 11.00 3,540 1.89 0.21370 13.17 1,828 0.98 0.13373 5.51 1,526 0.82 0.04

_1/Total 1.93 10.75 2.51 187,121 100.00 10.63 15.2

ANNUAL 1.61 10.44 2.51 14.56MONTHLY 1.21

_1/ Includes Uncoll. & Franchise % 1.11%

_2/ See workpaper: LACC Components for Capital

_3/ See workpaper: Added Facilities Capital Investment By Account

103



ADDED FACILITIES RATE(Payment to Perpetuity)

Customer Financed

Annual Annual Levelized Added Added Weighed Annual

O&M Capital-rel.A&G, Ad Val.

& Ins. Facilits. Facilts Cap. Carrying Add.FcltsCharge Charge Charge Plant Plant Charge Charge

% % % $ % % %(1) (2) _1/ (3) (4) _2/ (5) (6) (7)=(1)+(2)+(3)

0.45 3,688 2.00 0.010.69 1,606 0.87 0.011.01 99,567 53.93 0.540.33 10,991 5.95 0.020.78 23,874 12.93 0.100.41 25,743 13.94 0.060.56 4,154 2.25 0.011.37 14,881 8.06 0.110.45 104 0.06 0.00

_3/ 1.36 0.87 2.75 184,608 100.00 0.86 5.0

0.45 225 0.13 0.001.44 2,620 1.46 0.021.08 106,975 59.69 0.641.07 5,452 3.04 0.031.14 8,925 4.98 0.060.48 2,436 1.36 0.011.10 30,531 17.04 0.192.26 15,679 8.75 0.201.13 1,879 1.05 0.015.62 3,901 2.18 0.120.75 588 0.33 0.00

_3/ 2.11 1.30 2.75 179,211 100.00 1.28 6.2

1.77 1.08 2.75 5.600.47

_1/ =[PW(RR)-PW(AG, Ins, Ad Val)]*ISCF*Rate of Return Includes Uncoll. & Franchise % 1.11% Annual Carrying Charges * ISCF

_2/ See workpaper: Added Facilities Capital Investment By Account

_3/ Translated to an infinite series ISCF=Infinite Series Correction Factor ISCF = 1.0977

104



LACC

COM

PONE

NTS

FOR

CAPI

TAL

_1/

w/o A

&G,

Econ

omic

Ovhd

.A&

G+Ad

Val

LACC

LACC

PW of

Ad

. Val

Acco

unts

Life

A&G+

AdVa

l+

Ins. p

ww/

A&G

w/o A

&G1s

t. Life

&I

ns. P

W of

Perp

etuity

W/O

1st.

+ Ins

.Re

v. Re

q.1s

t. Life

LACC

_2/

LACC

350

602.4

7%30

.914

.211

.715

4.1

123.2

10.18

0.45

352

552.5

6%31

.914

.011

.517

5.0

143.0

11.98

0.69

353

452.5

6%31

.412

.49.8

151.

412

0.010

.491.0

135

465

2.56%

32.1

12.0

9.415

0.4

118.3

9.67

0.33

355

502.4

7%30

.612

.49.9

153.

612

3.010

.490.7

835

661

2.51%

31.4

12.1

9.615

1.5

120.1

9.90

0.41

357

552.6

4%32

.912

.09.4

149.

611

6.79.7

80.5

635

840

2.54%

30.6

12.6

10.1

152.

212

1.610

.971.3

735

960

2.65%

33.2

12.5

9.915

6.8

123.6

10.22

0.45

360

602.4

7%30

.914

.211

.715

4.1

123.2

10.18

0.45

361

422.5

3%30

.714

.411

.817

4.314

3.712

.791.4

436

245

2.54%

31.1

13.0

10.4

158.9

127.8

11.17

1.08

364

472.2

8%28

.113

.911

.617

0.914

2.912

.361.0

736

545

2.38%

29.1

13.5

11.1

165.1

136.0

11.89

1.14

366

592.5

9%32

.412

.610

.015

7.812

5.410

.390.4

836

745

2.47%

30.2

13.2

10.7

161.2

131.0

11.45

1.10

368

332.5

0%29

.013

.711

.215

9.813

0.812

.602.2

636

945

2.40%

29.4

13.4

11.0

164.0

134.6

11.77

1.13

370

202.4

8%24

.515

.613

.215

4.813

0.315

.915.6

237

340

2.51%

30.2

8.05.5

96.6

66.4

5.99

0.75

Aver

age

2.51%

_1/

LAC

C =

Leve

lized

Ann

ual C

arryi

ng C

harg

e_2

/ P

V o *

Disc

ount

Rate

* ISC

F, W

here

PV o

= P

rese

nt W

orth

Di

scou

nt Ra

te =

7.90%

IS

CF =

Infin

ite S

eries

Cor

recti

on F

acto r

=

1 / (

1 - ((

1+2.5

1%)/(

1+7.9

0%))^

n)

n = ec

onom

ic life

;

Esc

alatio

n =2.9

7%

105



RECO

RDED

O&M

EXP

ENSE

S (F

ERC

FORM

1)Te

n Ye

arAv

erag

eFE

RCAc

coun

t20

0620

0720

0820

0920

1020

1120

1220

1320

1420

15

560

10,92

013

,850

14,66

418

,445

14,12

013

,029

12,02

314

,680

12,47

48,9

1256

217

,815

19,09

219

,420

22,94

421

,289

20,61

522

,038

31,22

524

,289

22,89

856

34,8

836,5

945,6

753,3

664,0

234,7

814,8

506,4

915,0

486,2

2656

480

61,2

311,0

6489

496

31,1

031,2

941,2

011,0

081,1

8656

82,3

362,2

692,2

393,1

552,7

422,1

612,3

902,8

202,3

322,2

3256

929

754

089

069

154

726

314

522

429

722

557

09,7

427,4

5610

,108

10,09

115

,276

10,72

310

,459

6,209

9,552

9,034

571

20,69

022

,155

21,64

035

,474

39,49

131

,095

29,46

734

,985

39,24

630

,313

572

3,778

441

951

474

-141

733

360

646

251

998

00

00

00

00

00

0__

____

____

___

____

____

____

___

____

____

___

____

____

____

___

____

____

___

____

____

____

___

____

____

___

____

____

____

___

____

____

___

____

____

____

_Su

b-tot

al71

,267

73,62

876

,650

95,53

598

,310

84,50

283

,025

98,48

194

,496

82,02

585

,792

580

20,34

56,6

329,7

0534

,244

38,41

439

,218

30,56

632

,117

28,41

024

,967

582

20,13

821

,196

21,25

625

,235

29,80

729

,758

29,98

732

,747

32,77

935

,242

583

24,88

023

,389

22,18

629

,353

23,65

626

,959

30,61

546

,392

57,70

661

,477

584

4,451

4,157

2,738

2,412

3,611

5,800

7,096

6,880

5,826

5,725

585

1,870

726

731

9348

061

755

654

632

1058

627

,763

29,36

726

,003

26,79

731

,154

33,19

528

,543

27,47

025

,910

24,82

259

02,3

781,7

2078

61,4

992,7

342,2

042,2

672,5

642,0

712,0

0459

199

470

238

572

186

251

111

8693

215

592

9,656

9,842

7,668

8,323

7,818

4,583

6,237

9,998

5,247

11,25

959

310

4,767

95,28

481

,712

84,52

110

4,489

112,0

2710

3,989

110,5

0912

7,978

146,0

5159

416

,171

15,98

827

,701

47,19

648

,745

51,10

160

,972

64,93

572

,067

55,91

159

52,2

212,4

623,7

854,4

024,8

196,8

558,0

376,1

345,3

646,5

2059

66,5

876,9

636,7

847,7

326,2

885,7

946,3

696,5

846,7

225,9

4259

72,1

042,2

711,5

902,1

861,9

312,3

922,5

915,3

144,4

804,3

35__

____

____

___

____

____

____

___

____

____

___

____

____

____

___

____

____

___

____

____

____

___

____

____

___

____

____

____

___

____

____

___

____

____

____

_Su

b-tot

al24

4,325

220,7

0021

3,029

274,0

6530

4,131

320,7

5431

7,935

352,2

7537

4,685

384,4

8130

0,638

106



PL

AN

T IN

VE

ST

ME

NT

(E

OY

)

O&

M R

ati

o C

alc

ula

tio

n

FERC

Te

n Ye

arAc

coun

ts20

0620

0720

0820

0920

1020

1120

1220

1320

1420

15Av

erag

e

350

195,7

9119

9,529

205,3

9323

6,127

235,8

9423

8,723

268,4

4729

9,050

320,1

7532

8,445

352

191,3

9121

4,794

220,9

6126

9,525

297,9

1033

4,506

378,2

5556

8,146

630,1

8068

3,745

353

2,461

,842

2,662

,052

2,727

,170

2,998

,770

3,214

,737

3,421

,751

4,021

,792

4,745

,909

5,023

,215

5,283

,695

354

432,2

7743

3,176

433,5

7264

8,131

675,2

4060

1,728

772,2

041,5

21,25

11,8

84,52

02,2

60,74

435

538

8,887

416,2

3942

8,118

469,6

2551

7,954

545,7

4360

3,692

702,4

7584

7,109

1,018

,087

356

500,7

2450

5,343

510,1

5057

8,230

614,8

5361

7,980

706,0

2198

7,303

1,275

,756

1,484

,377

357

36,98

738

,360

38,58

240

,230

42,76

846

,153

48,51

754

,845

56,30

454

,913

358

147,4

9815

9,124

168,5

5617

3,469

175,9

6218

3,442

208,1

6721

7,930

250,1

0927

0,777

359

24,30

124

,301

24,30

130

,992

31,91

311

3,893

43,03

976

,536

86,70

319

4,078

____

____

____

___

____

____

___

____

____

____

___

____

____

____

____

____

____

____

____

____

____

____

____

___

____

____

____

____

____

____

____

____

____

____

Subto

tal4,3

79,69

84,6

52,91

74,7

56,80

25,4

45,09

95,8

07,22

96,1

03,91

97,0

50,13

49,1

73,44

610

,374,0

7211

,578,8

616,9

32,21

81.6

3%1.5

8%1.6

1%1.7

5%1.6

9%1.3

8%1.1

8%1.0

7%0.9

1%0.7

1%1.2

4%($

1999

)1.9

4%1.8

5%1.8

4%1.9

4%1.8

2%1.4

6%1.2

3%1.1

1%0.7

1%

360

92,18

810

1,395

100,9

8410

1,019

101,7

0310

5,855

105,9

7510

6,706

107,5

9811

5,268

361

299,1

7131

4,781

313,7

0938

8,979

399,4

1143

1,351

436,8

3148

1,352

539,5

1458

8,946

362

1,132

,207

1,189

,734

1,235

,918

1,363

,545

1,457

,056

1,609

,973

1,761

,038

1,913

,611

2,065

,202

2,268

,104

364

1,088

,555

1,172

,866

1,246

,128

1,386

,110

1,538

,474

1,575

,556

1,655

,027

1,785

,054

2,066

,840

2,481

,629

365

860,2

6190

0,633

937,2

1098

3,228

1,049

,690

1,135

,495

1,195

,653

1,275

,376

1,348

,029

1,444

,328

366

965,0

451,0

13,24

31,0

81,70

61,2

07,77

11,3

01,06

91,3

20,53

81,3

89,56

31,4

80,94

11,6

35,32

61,8

21,64

536

72,7

74,92

43,0

78,95

23,2

64,59

33,4

87,89

43,7

64,68

04,1

18,13

34,4

02,04

44,7

82,93

15,1

79,01

55,5

98,00

536

82,0

54,70

32,1

93,40

22,3

17,37

12,4

76,36

22,7

01,30

12,8

64,15

83,0

22,09

63,1

90,69

33,3

66,40

23,5

59,46

636

991

9,839

978,6

311,0

11,47

21,0

51,45

91,0

89,18

11,1

31,30

31,1

72,06

21,2

13,80

81,2

56,38

41,3

03,01

137

052

4,318

544,9

2356

8,270

606,7

9375

7,651

902,7

0696

0,736

975,9

5298

2,535

996,8

2637

362

1,398

650,7

9167

0,295

687,1

6870

8,425

732,0

3075

3,721

792,8

6084

9,091

889,2

30__

____

____

___

____

____

____

___

____

____

___

____

____

____

___

____

____

___

____

____

____

____

____

____

____

____

____

____

____

____

____

___

____

____

___

Subto

tal11

,332,6

0812

,139,3

5112

,747,6

5613

,740,3

2714

,868,6

4115

,927,0

9916

,854,7

4517

,999,2

8419

,395,9

3721

,066,4

5915

,607,2

112.1

6%1.8

2%1.6

7%1.9

9%2.0

5%2.0

1%1.8

9%1.9

6%1.9

3%1.8

3%1.9

3%($

1999

)2.7

8%2.2

6%2.0

1%2.3

1%2.3

1%2.2

1%2.0

2%2.0

7%1.8

3%

107



RULE

2HCo

mpa

ny F

inan

ced

Cus

tom

er F

inan

ced

Reba

se af

ter O

ne lif

ePa

ymen

t to

Perp

etui

ty

Annu

alCa

pital-

Leve

lized

A&G

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dAd

ded

Weig

hted

Adde

dAn

nual

Annu

alLe

veliz

ed A

&GAd

ded

Adde

dW

eighte

dAn

nual

O&M

Carry

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Val.

& In

s.Fa

cilts

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tsCa

p. Ca

rrying

Facil

tsO&

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pital-

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Ad V

al. &

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Facil

its.

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p. Ca

rrying

Add.F

clts

Acco

unt

Char

geCh

arge

Char

gePl

ant

Plan

tCh

arge

Char

geCh

arge

Char

geCh

arge

Plan

tPl

ant

Char

geCh

arge

%%

%$

%%

%%

%%

$%

%%

(1)

(2)

(3)

(4)

(5)

(6)

(7)=

(1)+

(2)+

(3)

(1)

(2)_

1/(3

)(4

)(5

)(6

)(7

)=(1

)+(2

)+(3

)TR

ANSM

ISSI

ON35

011

.7135

20.5

90.0

70.4

511

10.5

90.0

035

211

.4784

41.4

20.1

60.6

926

71.4

20.0

135

39.8

034

,481

58.15

5.70

1.01

10,91

958

.150.5

935

49.4

118

0.03

0.00

0.33

60.0

30.0

035

59.9

48,7

4214

.741.4

60.7

82,7

6814

.740.1

135

69.5

85,5

109.2

90.8

90.4

11,7

459.2

90.0

435

79.3

62,5

184.2

50.4

00.5

679

74.2

50.0

235

810

.096,8

3411

.521.1

61.3

72,1

6411

.520.1

635

99.8

70

0.00

0.00

0.45

00.0

00.0

0_1

/_2

/

Total

1.24

9.96

2.51

59,29

810

0.00

9.85

13.71

1.36

0.94

2.75

18,77

710

0.00

0.93

5.06

DIST

RIBU

TION

36

011

.7125

70.4

30.0

50.4

581

0.15

0.00

361

11.83

2,543

4.29

0.51

1.44

805

1.53

0.02

362

10.44

83,70

414

1.16

14.73

1.08

26,50

650

.310.5

436

411

.612,9

424.9

60.5

81.0

71,1

142.1

10.0

236

511

.112,5

444.2

90.4

81.1

496

31.8

30.0

236

610

.021,3

242.2

30.2

20.4

850

20.9

50.0

036

710

.7032

,200

54.30

5.81

1.10

12,19

423

.150.2

636

811

.2521

,205

35.76

4.02

2.26

8,030

15.24

0.34

369

11.00

3,492

5.89

0.65

1.13

1,322

2.51

0.03

370

13.17

1,542

2.60

0.34

5.62

584

1.11

0.06

373

5.51

1,525

2.57

0.14

0.75

577

1.10

0.01

_1/

_2/

To

tal1.9

327

.842.5

115

3,277

258.4

927

.5332

.272.1

11.3

32.7

552

,680

100.0

01.3

16.1

9

ANNU

AL1.7

422

.852.5

127

.101.9

11.2

32.7

55.8

9

_1/ In

clude

s Unc

oll. &

Fra

nchis

e of :

1.11%

_2/ In

clude

s ISC

F (C

ustom

er fin

ance

d)1.0

977

108



RULE

21

Com

pany

Fin

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dCu

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Reba

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(1)

(2)

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(7)=

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)(4

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)=(1

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ansm

ission

350

11.71

1,303

2.20.2

50.4

53,5

772.2

0.01

352

11.47

488

0.80.0

90.6

91,3

380.8

0.01

353

9.80

32,29

853

.55.2

41.0

188

,649

53.5

0.54

354

9.41

4,002

6.60.6

20.3

310

,986

6.60.0

235

59.9

47,6

9012

.71.2

60.7

821

,105

12.7

0.10

356

9.58

8,743

14.5

1.39

0.41

23,99

814

.50.0

635

79.3

61,2

232.0

0.19

0.56

3,357

2.00.0

135

810

.094,6

337.7

0.77

1.37

12,71

77.7

0.11

359

9.87

380.1

0.01

0.45

104

0.10.0

0_1

/_2

/

Total

1.24

9.94

2.51

60,41

910

0.09.8

313

.681.3

60.8

62.7

516

5,831

99.9

0.85

5.0

Distr

ibutio

n

360

11.71

520.2

0.02

0.45

143

0.10.0

036

111

.8366

12.0

0.23

1.44

1,815

1.40.0

236

210

.4429

,318

86.6

9.04

1.08

80,46

963

.60.6

836

411

.6137

51.1

0.13

1.07

4,338

3.40.0

436

511

.1168

82.0

0.23

1.14

7,962

6.30.0

736

610

.0216

70.5

0.05

0.48

1,934

1.50.0

136

710

.701,5

854.7

0.50

1.10

18,33

614

.50.1

636

811

.2566

12.0

0.22

2.26

7,648

6.00.1

436

911

.0048

0.10.0

21.1

355

70.4

0.00

370

13.17

287

0.80.1

15.6

23,3

182.6

0.15

373

5.51

10.0

0.00

0.75

110.0

0.00

_1/

_2/

To

tal1.9

310

.662.5

133

,844

100.0

10.54

15.10

2.11

1.28

2.75

126,5

3110

0.01.2

76.2

ANNU

AL1.4

810

.202.5

114

.191.6

91.0

72.7

55.5

1

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1.11%

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977

109



ADDE

D FA

CILI

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CAP

ITAL

INVE

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Y AC

COUN

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Com

Fin

%Cu

st F

in%

Com

Fin

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st F

in%

Com

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st F

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350

601,6

551.3

83,6

882.0

035

2

0.59

111

0.5

91,3

03

2.1

63,5

77

2.1

635

255

1,332

1.11

1,606

0.87

844

1.4

226

7

1.42

488

0.8

11,3

38

0.8

135

345

66,77

955

.7899

,567

53.93

34,48

1

58.15

10,91

9

58.15

32,29

8

53.46

88,64

9

53.46

354

654,0

203.3

610

,991

5.95

18

0.03

6

0.0

34,0

02

6.6

210

,986

6.6

235

550

16,43

113

.7323

,874

12.93

8,742

14.74

2,768

14.74

7,690

12.73

21,10

5

12.73

356

6114

,253

11.91

25,74

313

.945,5

10

9.2

91,7

45

9.2

98,7

43

14

.4723

,998

14

.4735

755

3,741

3.13

4,154

2.25

2,518

4.25

797

4.2

51,2

23

2.0

23,3

57

2.0

235

840

11,46

79.5

814

,881

8.06

6,834

11.52

2,164

11.52

4,633

7.67

12,71

7

7.67

359

6038

0.03

104

0.06

-

0.00

-

0.00

38

0.06

104

0.0

611

9,717

100.0

018

4,608

100.0

059

,298

100.0

018

,777

100.0

060

,419

100.0

016

5,831

100.0

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060

309

0.17

225

0.13

257

0.4

381

0.4

352

0.0

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3

0.09

361

423,2

051.7

12,6

201.4

62,5

43

4.2

980

5

4.29

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91,8

15

1.0

936

245

113,0

2360

.4010

6,975

59.69

83,70

4

141.1

626

,506

14

1.16

29,31

8

48.52

80,46

9

48.52

364

473,3

171.7

75,4

523.0

42,9

42

4.9

61,1

14

5.9

337

5

0.62

4,338

2.62

365

453,2

321.7

38,9

254.9

82,5

44

4.2

996

3

5.13

688

1.1

47,9

62

4.8

036

659

1,491

0.80

2,436

1.36

1,324

2.23

502

2.6

716

7

0.28

1,934

1.17

367

4533

,785

18.06

30,53

117

.0432

,200

54

.3012

,194

64

.941,5

85

2.6

218

,336

11

.0636

833

21,86

611

.6915

,679

8.75

21,20

5

35.76

8,030

42.77

661

1.0

97,6

48

4.6

136

945

3,540

1.89

1,879

1.05

3,492

5.89

1,322

7.04

48

0.08

557

0.3

437

020

1,828

0.98

3,901

2.18

1,542

2.60

584

3.1

128

7

0.47

3,318

2.00

373

401,5

260.8

258

80.3

31,5

25

2.5

757

7

3.08

1

0.0

011

0.0

118

7,121

100.0

017

9,211

100.0

015

3,277

258.4

952

,680

280.5

533

,844

56.01

126,5

3176

.30

110



ANNUAL CARRYING CHARGE FOR LANDFERC Accounts 350 & 360

The carrying charge for land includes the components of return, income taxes, Administrative and General (A&G), and Ad Valorem Taxes. Other components such as book depreciation, federal & state tax depreciation, and insurance are not applicable.

The annual carrying charge for land, which is the same fore every year, is derived below:

Annual Carrying Charge = Return + Income Taxes + A&G + Ad Valorem Taxes

where FIT = Federal Income Tax= (FT/(1-FT))*(Return-(PD*CD))

SIT = State Income Tax= (ST/(1-ST))*(Return-(PD*CD)+FIT)

Return : Incremental Cost of CapitalPD : Percent of Debt in Capital StructureCD : Cost of DebtFT : Federal Income Tax RateST : State Income Tax Rate

For 2013 Operation Date:

Return = 7.90% Authorized Rate of ReturnPD = 43.00%CD = 5.49%ST = 8.84%FT = 35.00%A&G = 1.44%Ad Valorem = 1.28% of Assesed Value

(Assessed Value = 0.8012 x HCLD)HCLD : Historical Cost Less Depreciation

(Ad Valorem = 1.28% x 80.12% x HCLD)then

PD*CD = 2.36%FIT = 2.98%SIT = 0.83%Ad.Val. = 1.03%

Annual Carrying Charge = Return + FIT + SIT + A&G + Ad Valorem Taxes= 7.90% + 2.98% + 0.83% + 1.44% + 1.03%= 14.17%

Present Value = 14.17 / 9.20% = 154.1

111



ATTACHMENT

352 Structures and Improvement

COMPONENTS:

Present Valu Levelizedo Book Depreciation 67.40% 10.00%o Return 38.82% 5.76%o Federal Tax 15.08% 2.24%o State Tax 8.62% 1.28%o Property Tax 4.18% 0.62%o A&G, Insurance 12.34% 1.83%o Tax Adjustment for Salvage -2.21% -0.33%

Total 144.2% 21.4%

ASSUMPTIONS:

o In-service: 2016o Book Life or Economic Life: 10 Yearso Book Salvage: 0.00%

o Calculation of Rate Base & Tax Base: in dollars

Year 2016 2017 2018 2019 2020 2021 2022 2023 2024 2025 TOTAL Cash Flow: 100.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 100.0 Rate Base: 104.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 104.0 Tax Base : 102.7 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 102.7

o Tax Base as % of Rate Base: 98.8% (for Fed. & St. Tax Depr, and Book-Tax Depr)

Income Tax Rate

o Federal Tax: SL 39 Yrs 35.0%o State Tax: 150% DB 45 Yrs 8.84%

Tax Rate In: 2016

o Property Tax Expense: Based on 1.280% of Assessed Value (Assessed Value= 0.8012 X HCLD)HCLD: Historical Cost Less Depreciation

o Overhead Expense: -- A&G 1.44%-- Insuranc 0.39%

Total 1.83%

o Authorized Rate of Return: Capital Weighted Ratio Cost Cost

-- Debt 43.00% 5.49% 2.36%-- Preferred 9.00% 5.79% 0.52%-- Common Equity 48.00% 10.45% 5.02%

Total 100.00% 7.90%

o Discount Rate: 7.90%

Notes: (1) Present Value is discounted to 2015 (2) Present Value and Levelized Carrying Charge should only be applied to capital outlays associated with regulated utility assets (3) Present Value and Levelized Carrying Charge should be applied to Total Rate Base including capitalized money costs incurred during construction period

CARRYING CHARGE COMPONENTS & ASSUMPTIONS

Tax Depreciation

112



Account 352 Structures and Improvement

Book Total Federal State Property A&G & Tax Adusted Discount Cum PV @Year Depreciation Return Income Taxes Income Taxes Tax Insurance for Salvage Total Factor 7.9%

1 2010 10.0% 7.9% 3.0% 1.6% 1.0% 1.8% 25.4% 92.7% 23.6%2 2011 10.0% 7.3% 2.8% 1.6% 0.9% 1.8% 24.5% 85.9% 44.6%3 2012 10.0% 6.8% 2.6% 1.5% 0.8% 1.8% 23.6% 79.6% 63.4%4 2013 10.0% 6.2% 2.4% 1.5% 0.7% 1.8% 22.7% 73.8% 80.2%5 2014 10.0% 5.7% 2.2% 1.4% 0.6% 1.8% 21.8% 68.4% 95.0%6 2015 10.0% 5.1% 2.0% 1.4% 0.5% 1.8% 20.8% 63.4% 108.3%7 2016 10.0% 4.6% 1.8% 1.3% 0.4% 1.8% 19.9% 58.7% 120.0%8 2017 10.0% 4.0% 1.6% 1.2% 0.3% 1.8% 19.0% 54.4% 130.3%9 2018 10.0% 3.5% 1.4% 1.2% 0.2% 1.8% 18.1% 50.4% 139.4%

10 2019 10.0% 2.9% 1.2% 1.1% 1.8% -4.7% 12.3% 46.8% 145.2%11 2020 -0.2% -0.2% 43.3% 145.1%12 2021 -0.2% -0.2% 40.2% 145.0%13 2022 -0.2% -0.2% 37.2% 145.0%14 2023 -0.2% -0.2% 34.5% 144.9%15 2024 -0.2% -0.2% 32.0% 144.9%16 2025 -0.2% -0.2% 29.6% 144.8%17 2026 -0.2% -0.2% 27.5% 144.8%18 2027 -0.2% -0.2% 25.4% 144.7%19 2028 -0.2% -0.2% 23.6% 144.7%20 2029 -0.2% -0.2% 21.9% 144.7%21 2030 -0.2% -0.2% 20.3% 144.6%22 2031 -0.2% -0.2% 18.8% 144.6%23 2032 -0.2% -0.2% 17.4% 144.6%24 2033 -0.2% -0.2% 16.1% 144.6%25 2034 -0.2% -0.2% 14.9% 144.5%26 2035 -0.2% -0.2% 13.8% 144.5%27 2036 -0.2% -0.2% 12.8% 144.5%28 2037 -0.2% -0.2% 11.9% 144.5%29 2038 -0.2% -0.2% 11.0% 144.5%30 2039 -0.2% -0.2% 10.2% 144.4%31 2040 -0.2% -0.2% 9.5% 144.4%32 2041 -0.2% -0.2% 8.8% 144.4%33 2042 -0.2% -0.2% 8.1% 144.4%34 2043 -0.2% -0.2% 7.5% 144.4%35 2044 -0.2% -0.2% 7.0% 144.4%36 2045 -0.2% -0.2% 6.5% 144.4%37 2046 -0.2% -0.2% 6.0% 144.4%38 2047 -0.2% -0.2% 5.6% 144.3%39 2048 -0.2% -0.2% 5.2% 144.3%40 2049 -0.2% -0.2% 4.8% 144.3%41 2050 -0.2% -0.2% 4.4% 144.3%42 2051 -0.2% -0.2% 4.1% 144.3%43 2052 -0.2% -0.2% 3.8% 144.3%44 2053 -0.2% -0.2% 3.5% 144.3%45 2054 -0.2% -0.2% 3.3% 144.3%46 2055 -0.2% -0.2% 3.0% 144.3%47 2056 -0.2% -0.2% 2.8% 144.3%48 2057 -0.2% -0.2% 2.6% 144.3%49 2058 -0.2% -0.2% 2.4% 144.3%50 2059 -0.2% -0.2% 2.2% 144.3%51 2060 -0.2% -0.2% 2.1% 144.3%52 2061 -0.2% -0.2% 1.9% 144.3%53 2062 -0.2% -0.2% 1.8% 144.3%

352

113



54 2063 -0.2% -0.2% 1.6% 144.3%55 2064 -0.2% -0.2% 1.5% 144.3%56 2065 -0.2% -0.2% 1.4% 144.3%57 2066 -0.2% -0.2% 1.3% 144.3%58 2067 -0.2% -0.2% 1.2% 144.3%59 2068 -0.2% -0.2% 1.1% 144.3%60 2069 -0.2% -0.2% 1.0% 144.3%61 2070 -0.2% -0.2% 1.0% 144.3%62 2071 -0.2% -0.2% 0.9% 144.3%63 2072 -0.2% -0.2% 0.8% 144.2%64 2073 -0.2% -0.2% 0.8% 144.2%65 2074 -0.2% -0.2% 0.7% 144.2%66 2075 -0.2% -0.2% 0.7% 144.2%67 2076 -0.2% -0.2% 0.6% 144.2%68 2077 -0.2% -0.2% 0.6% 144.2%69 2078 -0.2% -0.2% 0.5% 144.2%70 2079 -0.2% -0.2% 0.5% 144.2%71 2080 -0.2% -0.2% 0.5% 144.2%72 2081 -0.2% -0.2% 0.4% 144.2%73 2082 -0.2% -0.2% 0.4% 144.2%74 2083 -0.2% -0.2% 0.4% 144.2%75 2084 -0.2% -0.2% 0.3% 144.2%76 2085 -0.2% -0.2% 0.3% 144.2%77 2086 -0.2% -0.2% 0.3% 144.2%78 2087 -0.2% -0.2% 0.3% 144.2%79 2088 -0.2% -0.2% 0.2% 144.2%80 2089 0.2% 144.2%81 2090 0.2% 144.2%

PV 67.4% 38.8% 15.1% 8.6% 4.2% 12.3% -2.2% 144.2%Levelized 10.00% 5.76% 2.24% 1.28% 0.62% 1.83% -0.33% 21.40%

114



ATTACHMENT

353 Station Equipment

COMPONENTS:


Total 138.7% 20.6%

ASSUMPTIONS:





Income Tax Rate

o Federal Tax: 150% DB 15 Yrs 35.0%o State Tax: 200% DB 30 Yrs 8.84%

Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

115



Account 353 Station Equipment


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.2% 2.8% 1.4% 0.9% 1.8% 24.2% 85.9% 44.2%3 2012 10.0% 6.6% 2.6% 1.3% 0.8% 1.8% 23.1% 79.6% 62.7%4 2013 10.0% 5.9% 2.3% 1.3% 0.7% 1.8% 22.1% 73.8% 78.9%5 2014 10.0% 5.3% 2.1% 1.2% 0.6% 1.8% 21.0% 68.4% 93.3%6 2015 10.0% 4.6% 1.8% 1.1% 0.5% 1.8% 19.9% 63.4% 105.9%7 2016 10.0% 4.0% 1.6% 1.1% 0.4% 1.8% 18.9% 58.7% 117.0%8 2017 10.0% 3.3% 1.3% 1.0% 0.3% 1.8% 17.8% 54.4% 126.7%9 2018 10.0% 2.7% 1.1% 0.9% 0.2% 1.8% 16.7% 50.4% 135.1%

10 2019 10.0% 2.0% 0.8% 0.9% 1.8% -3.8% 11.8% 46.8% 140.6%11 2020 -0.3% -0.3% 43.3% 140.5%12 2021 -0.3% -0.3% 40.2% 140.3%13 2022 -0.3% -0.3% 37.2% 140.2%14 2023 -0.3% -0.3% 34.5% 140.1%15 2024 -0.3% -0.3% 32.0% 140.0%16 2025 -0.3% -0.3% 29.6% 139.9%17 2026 -0.3% -0.3% 27.5% 139.8%18 2027 -0.3% -0.3% 25.4% 139.7%19 2028 -0.3% -0.3% 23.6% 139.7%20 2029 -0.3% -0.3% 21.9% 139.6%21 2030 -0.3% -0.3% 20.3% 139.5%22 2031 -0.3% -0.3% 18.8% 139.5%23 2032 -0.3% -0.3% 17.4% 139.4%24 2033 -0.3% -0.3% 16.1% 139.4%25 2034 -0.3% -0.3% 14.9% 139.3%26 2035 -0.3% -0.3% 13.8% 139.3%27 2036 -0.3% -0.3% 12.8% 139.2%28 2037 -0.3% -0.3% 11.9% 139.2%29 2038 -0.3% -0.3% 11.0% 139.2%30 2039 -0.3% -0.3% 10.2% 139.1%31 2040 -0.3% -0.3% 9.5% 139.1%32 2041 -0.3% -0.3% 8.8% 139.1%33 2042 -0.3% -0.3% 8.1% 139.0%34 2043 -0.3% -0.3% 7.5% 139.0%35 2044 -0.3% -0.3% 7.0% 139.0%36 2045 -0.3% -0.3% 6.5% 139.0%37 2046 -0.3% -0.3% 6.0% 139.0%38 2047 -0.3% -0.3% 5.6% 138.9%39 2048 -0.3% -0.3% 5.2% 138.9%40 2049 -0.3% -0.3% 4.8% 138.9%41 2050 -0.3% -0.3% 4.4% 138.9%42 2051 -0.3% -0.3% 4.1% 138.9%43 2052 -0.3% -0.3% 3.8% 138.9%44 2053 -0.3% -0.3% 3.5% 138.9%45 2054 -0.3% -0.3% 3.3% 138.8%46 2055 -0.3% -0.3% 3.0% 138.8%47 2056 -0.3% -0.3% 2.8% 138.8%48 2057 -0.3% -0.3% 2.6% 138.8%49 2058 -0.3% -0.3% 2.4% 138.8%50 2059 -0.3% -0.3% 2.2% 138.8%51 2060 -0.3% -0.3% 2.1% 138.8%52 2061 -0.3% -0.3% 1.9% 138.8%53 2062 -0.3% -0.3% 1.8% 138.8%

352

116



54 2063 -0.3% -0.3% 1.6% 138.8%55 2064 -0.3% -0.3% 1.5% 138.8%56 2065 -0.3% -0.3% 1.4% 138.8%57 2066 -0.3% -0.3% 1.3% 138.8%58 2067 -0.3% -0.3% 1.2% 138.8%59 2068 -0.3% -0.3% 1.1% 138.8%60 2069 -0.3% -0.3% 1.0% 138.8%61 2070 -0.3% -0.3% 1.0% 138.8%62 2071 -0.3% -0.3% 0.9% 138.8%63 2072 -0.3% -0.3% 0.8% 138.7%64 2073 -0.3% -0.3% 0.8% 138.7%65 2074 -0.3% -0.3% 0.7% 138.7%66 2075 -0.3% -0.3% 0.7% 138.7%67 2076 -0.3% -0.3% 0.6% 138.7%68 2077 -0.3% -0.3% 0.6% 138.7%69 2078 -0.3% -0.3% 0.5% 138.7%70 2079 -0.3% -0.3% 0.5% 138.7%71 2080 -0.3% -0.3% 0.5% 138.7%72 2081 -0.3% -0.3% 0.4% 138.7%73 2082 -0.3% -0.3% 0.4% 138.7%74 2083 -0.3% -0.3% 0.4% 138.7%75 2084 -0.3% -0.3% 0.3% 138.7%76 2085 -0.3% -0.3% 0.3% 138.7%77 2086 -0.3% -0.3% 0.3% 138.7%78 2087 -0.3% -0.3% 0.3% 138.7%79 2088 -0.3% -0.3% 0.2% 138.7%80 2089 0.2% 138.7%81 2090 0.2% 138.7%

PV 67.4% 36.2% 14.1% 6.3% 4.2% 12.3% -1.8% 138.7%Levelized 10.00% 5.37% 2.09% 0.94% 0.62% 1.83% -0.26% 20.58%

117



ATTACHMENT

354 Towers and Fixtures

COMPONENTS:


Total 138.7% 20.6%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

118



Account 354 Towers and Fixtures


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.2% 2.8% 1.4% 0.9% 1.8% 24.2% 85.9% 44.2%3 2012 10.0% 6.6% 2.6% 1.3% 0.8% 1.8% 23.1% 79.6% 62.7%4 2013 10.0% 5.9% 2.3% 1.3% 0.7% 1.8% 22.1% 73.8% 78.9%5 2014 10.0% 5.3% 2.1% 1.2% 0.6% 1.8% 21.0% 68.4% 93.3%6 2015 10.0% 4.6% 1.8% 1.1% 0.5% 1.8% 19.9% 63.4% 105.9%7 2016 10.0% 4.0% 1.6% 1.1% 0.4% 1.8% 18.9% 58.7% 117.0%8 2017 10.0% 3.3% 1.3% 1.0% 0.3% 1.8% 17.8% 54.4% 126.7%9 2018 10.0% 2.7% 1.1% 0.9% 0.2% 1.8% 16.7% 50.4% 135.1%

10 2019 10.0% 2.0% 0.8% 0.9% 1.8% -3.8% 11.8% 46.8% 140.6%11 2020 -0.3% -0.3% 43.3% 140.5%12 2021 -0.3% -0.3% 40.2% 140.3%13 2022 -0.3% -0.3% 37.2% 140.2%14 2023 -0.3% -0.3% 34.5% 140.1%15 2024 -0.3% -0.3% 32.0% 140.0%16 2025 -0.3% -0.3% 29.6% 139.9%17 2026 -0.3% -0.3% 27.5% 139.8%18 2027 -0.3% -0.3% 25.4% 139.7%19 2028 -0.3% -0.3% 23.6% 139.7%20 2029 -0.3% -0.3% 21.9% 139.6%21 2030 -0.3% -0.3% 20.3% 139.5%22 2031 -0.3% -0.3% 18.8% 139.5%23 2032 -0.3% -0.3% 17.4% 139.4%24 2033 -0.3% -0.3% 16.1% 139.4%25 2034 -0.3% -0.3% 14.9% 139.3%26 2035 -0.3% -0.3% 13.8% 139.3%27 2036 -0.3% -0.3% 12.8% 139.2%28 2037 -0.3% -0.3% 11.9% 139.2%29 2038 -0.3% -0.3% 11.0% 139.2%30 2039 -0.3% -0.3% 10.2% 139.1%31 2040 -0.3% -0.3% 9.5% 139.1%32 2041 -0.3% -0.3% 8.8% 139.1%33 2042 -0.3% -0.3% 8.1% 139.0%34 2043 -0.3% -0.3% 7.5% 139.0%35 2044 -0.3% -0.3% 7.0% 139.0%36 2045 -0.3% -0.3% 6.5% 139.0%37 2046 -0.3% -0.3% 6.0% 139.0%38 2047 -0.3% -0.3% 5.6% 138.9%39 2048 -0.3% -0.3% 5.2% 138.9%40 2049 -0.3% -0.3% 4.8% 138.9%41 2050 -0.3% -0.3% 4.4% 138.9%42 2051 -0.3% -0.3% 4.1% 138.9%43 2052 -0.3% -0.3% 3.8% 138.9%44 2053 -0.3% -0.3% 3.5% 138.9%45 2054 -0.3% -0.3% 3.3% 138.8%46 2055 -0.3% -0.3% 3.0% 138.8%47 2056 -0.3% -0.3% 2.8% 138.8%48 2057 -0.3% -0.3% 2.6% 138.8%49 2058 -0.3% -0.3% 2.4% 138.8%50 2059 -0.3% -0.3% 2.2% 138.8%51 2060 -0.3% -0.3% 2.1% 138.8%52 2061 -0.3% -0.3% 1.9% 138.8%53 2062 -0.3% -0.3% 1.8% 138.8%

352

119



54 2063 -0.3% -0.3% 1.6% 138.8%55 2064 -0.3% -0.3% 1.5% 138.8%56 2065 -0.3% -0.3% 1.4% 138.8%57 2066 -0.3% -0.3% 1.3% 138.8%58 2067 -0.3% -0.3% 1.2% 138.8%59 2068 -0.3% -0.3% 1.1% 138.8%60 2069 -0.3% -0.3% 1.0% 138.8%61 2070 -0.3% -0.3% 1.0% 138.8%62 2071 -0.3% -0.3% 0.9% 138.8%63 2072 -0.3% -0.3% 0.8% 138.7%64 2073 -0.3% -0.3% 0.8% 138.7%65 2074 -0.3% -0.3% 0.7% 138.7%66 2075 -0.3% -0.3% 0.7% 138.7%67 2076 -0.3% -0.3% 0.6% 138.7%68 2077 -0.3% -0.3% 0.6% 138.7%69 2078 -0.3% -0.3% 0.5% 138.7%70 2079 -0.3% -0.3% 0.5% 138.7%71 2080 -0.3% -0.3% 0.5% 138.7%72 2081 -0.3% -0.3% 0.4% 138.7%73 2082 -0.3% -0.3% 0.4% 138.7%74 2083 -0.3% -0.3% 0.4% 138.7%75 2084 -0.3% -0.3% 0.3% 138.7%76 2085 -0.3% -0.3% 0.3% 138.7%77 2086 -0.3% -0.3% 0.3% 138.7%78 2087 -0.3% -0.3% 0.3% 138.7%79 2088 -0.3% -0.3% 0.2% 138.7%80 2089 0.2% 138.7%81 2090 0.2% 138.7%

PV 67.4% 36.2% 14.1% 6.3% 4.2% 12.3% -1.8% 138.7%Levelized 10.00% 5.37% 2.09% 0.94% 0.62% 1.83% -0.26% 20.58%

120



ATTACHMENT

355 Poles and Fixtures

COMPONENTS:


Total 138.7% 20.6%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

121



Account 355 Poles and Fixtures


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.2% 2.8% 1.4% 0.9% 1.8% 24.2% 85.9% 44.2%3 2012 10.0% 6.6% 2.6% 1.3% 0.8% 1.8% 23.1% 79.6% 62.7%4 2013 10.0% 5.9% 2.3% 1.3% 0.7% 1.8% 22.1% 73.8% 78.9%5 2014 10.0% 5.3% 2.1% 1.2% 0.6% 1.8% 21.0% 68.4% 93.3%6 2015 10.0% 4.6% 1.8% 1.1% 0.5% 1.8% 19.9% 63.4% 105.9%7 2016 10.0% 4.0% 1.6% 1.1% 0.4% 1.8% 18.9% 58.7% 117.0%8 2017 10.0% 3.3% 1.3% 1.0% 0.3% 1.8% 17.8% 54.4% 126.7%9 2018 10.0% 2.7% 1.1% 0.9% 0.2% 1.8% 16.7% 50.4% 135.1%

10 2019 10.0% 2.0% 0.8% 0.9% 1.8% -3.8% 11.8% 46.8% 140.6%11 2020 -0.3% -0.3% 43.3% 140.5%12 2021 -0.3% -0.3% 40.2% 140.3%13 2022 -0.3% -0.3% 37.2% 140.2%14 2023 -0.3% -0.3% 34.5% 140.1%15 2024 -0.3% -0.3% 32.0% 140.0%16 2025 -0.3% -0.3% 29.6% 139.9%17 2026 -0.3% -0.3% 27.5% 139.8%18 2027 -0.3% -0.3% 25.4% 139.7%19 2028 -0.3% -0.3% 23.6% 139.7%20 2029 -0.3% -0.3% 21.9% 139.6%21 2030 -0.3% -0.3% 20.3% 139.5%22 2031 -0.3% -0.3% 18.8% 139.5%23 2032 -0.3% -0.3% 17.4% 139.4%24 2033 -0.3% -0.3% 16.1% 139.4%25 2034 -0.3% -0.3% 14.9% 139.3%26 2035 -0.3% -0.3% 13.8% 139.3%27 2036 -0.3% -0.3% 12.8% 139.2%28 2037 -0.3% -0.3% 11.9% 139.2%29 2038 -0.3% -0.3% 11.0% 139.2%30 2039 -0.3% -0.3% 10.2% 139.1%31 2040 -0.3% -0.3% 9.5% 139.1%32 2041 -0.3% -0.3% 8.8% 139.1%33 2042 -0.3% -0.3% 8.1% 139.0%34 2043 -0.3% -0.3% 7.5% 139.0%35 2044 -0.3% -0.3% 7.0% 139.0%36 2045 -0.3% -0.3% 6.5% 139.0%37 2046 -0.3% -0.3% 6.0% 139.0%38 2047 -0.3% -0.3% 5.6% 138.9%39 2048 -0.3% -0.3% 5.2% 138.9%40 2049 -0.3% -0.3% 4.8% 138.9%41 2050 -0.3% -0.3% 4.4% 138.9%42 2051 -0.3% -0.3% 4.1% 138.9%43 2052 -0.3% -0.3% 3.8% 138.9%44 2053 -0.3% -0.3% 3.5% 138.9%45 2054 -0.3% -0.3% 3.3% 138.8%46 2055 -0.3% -0.3% 3.0% 138.8%47 2056 -0.3% -0.3% 2.8% 138.8%48 2057 -0.3% -0.3% 2.6% 138.8%49 2058 -0.3% -0.3% 2.4% 138.8%50 2059 -0.3% -0.3% 2.2% 138.8%51 2060 -0.3% -0.3% 2.1% 138.8%52 2061 -0.3% -0.3% 1.9% 138.8%53 2062 -0.3% -0.3% 1.8% 138.8%

352

122



54 2063 -0.3% -0.3% 1.6% 138.8%55 2064 -0.3% -0.3% 1.5% 138.8%56 2065 -0.3% -0.3% 1.4% 138.8%57 2066 -0.3% -0.3% 1.3% 138.8%58 2067 -0.3% -0.3% 1.2% 138.8%59 2068 -0.3% -0.3% 1.1% 138.8%60 2069 -0.3% -0.3% 1.0% 138.8%61 2070 -0.3% -0.3% 1.0% 138.8%62 2071 -0.3% -0.3% 0.9% 138.8%63 2072 -0.3% -0.3% 0.8% 138.7%64 2073 -0.3% -0.3% 0.8% 138.7%65 2074 -0.3% -0.3% 0.7% 138.7%66 2075 -0.3% -0.3% 0.7% 138.7%67 2076 -0.3% -0.3% 0.6% 138.7%68 2077 -0.3% -0.3% 0.6% 138.7%69 2078 -0.3% -0.3% 0.5% 138.7%70 2079 -0.3% -0.3% 0.5% 138.7%71 2080 -0.3% -0.3% 0.5% 138.7%72 2081 -0.3% -0.3% 0.4% 138.7%73 2082 -0.3% -0.3% 0.4% 138.7%74 2083 -0.3% -0.3% 0.4% 138.7%75 2084 -0.3% -0.3% 0.3% 138.7%76 2085 -0.3% -0.3% 0.3% 138.7%77 2086 -0.3% -0.3% 0.3% 138.7%78 2087 -0.3% -0.3% 0.3% 138.7%79 2088 -0.3% -0.3% 0.2% 138.7%80 2089 0.2% 138.7%81 2090 0.2% 138.7%

PV 67.4% 36.2% 14.1% 6.3% 4.2% 12.3% -1.8% 138.7%Levelized 10.00% 5.37% 2.09% 0.94% 0.62% 1.83% -0.26% 20.58%

123



ATTACHMENT

356 Overhead Cond & Devices

COMPONENTS:


Total 138.7% 20.6%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

124



Account 356 Overhead Cond & Devices


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.2% 2.8% 1.4% 0.9% 1.8% 24.2% 85.9% 44.2%3 2012 10.0% 6.6% 2.6% 1.3% 0.8% 1.8% 23.1% 79.6% 62.7%4 2013 10.0% 5.9% 2.3% 1.3% 0.7% 1.8% 22.1% 73.8% 78.9%5 2014 10.0% 5.3% 2.1% 1.2% 0.6% 1.8% 21.0% 68.4% 93.3%6 2015 10.0% 4.6% 1.8% 1.1% 0.5% 1.8% 19.9% 63.4% 105.9%7 2016 10.0% 4.0% 1.6% 1.1% 0.4% 1.8% 18.9% 58.7% 117.0%8 2017 10.0% 3.3% 1.3% 1.0% 0.3% 1.8% 17.8% 54.4% 126.7%9 2018 10.0% 2.7% 1.1% 0.9% 0.2% 1.8% 16.7% 50.4% 135.1%

10 2019 10.0% 2.0% 0.8% 0.9% 1.8% -3.8% 11.8% 46.8% 140.6%11 2020 -0.3% -0.3% 43.3% 140.5%12 2021 -0.3% -0.3% 40.2% 140.3%13 2022 -0.3% -0.3% 37.2% 140.2%14 2023 -0.3% -0.3% 34.5% 140.1%15 2024 -0.3% -0.3% 32.0% 140.0%16 2025 -0.3% -0.3% 29.6% 139.9%17 2026 -0.3% -0.3% 27.5% 139.8%18 2027 -0.3% -0.3% 25.4% 139.7%19 2028 -0.3% -0.3% 23.6% 139.7%20 2029 -0.3% -0.3% 21.9% 139.6%21 2030 -0.3% -0.3% 20.3% 139.5%22 2031 -0.3% -0.3% 18.8% 139.5%23 2032 -0.3% -0.3% 17.4% 139.4%24 2033 -0.3% -0.3% 16.1% 139.4%25 2034 -0.3% -0.3% 14.9% 139.3%26 2035 -0.3% -0.3% 13.8% 139.3%27 2036 -0.3% -0.3% 12.8% 139.2%28 2037 -0.3% -0.3% 11.9% 139.2%29 2038 -0.3% -0.3% 11.0% 139.2%30 2039 -0.3% -0.3% 10.2% 139.1%31 2040 -0.3% -0.3% 9.5% 139.1%32 2041 -0.3% -0.3% 8.8% 139.1%33 2042 -0.3% -0.3% 8.1% 139.0%34 2043 -0.3% -0.3% 7.5% 139.0%35 2044 -0.3% -0.3% 7.0% 139.0%36 2045 -0.3% -0.3% 6.5% 139.0%37 2046 -0.3% -0.3% 6.0% 139.0%38 2047 -0.3% -0.3% 5.6% 138.9%39 2048 -0.3% -0.3% 5.2% 138.9%40 2049 -0.3% -0.3% 4.8% 138.9%41 2050 -0.3% -0.3% 4.4% 138.9%42 2051 -0.3% -0.3% 4.1% 138.9%43 2052 -0.3% -0.3% 3.8% 138.9%44 2053 -0.3% -0.3% 3.5% 138.9%45 2054 -0.3% -0.3% 3.3% 138.8%46 2055 -0.3% -0.3% 3.0% 138.8%47 2056 -0.3% -0.3% 2.8% 138.8%48 2057 -0.3% -0.3% 2.6% 138.8%49 2058 -0.3% -0.3% 2.4% 138.8%50 2059 -0.3% -0.3% 2.2% 138.8%51 2060 -0.3% -0.3% 2.1% 138.8%52 2061 -0.3% -0.3% 1.9% 138.8%53 2062 -0.3% -0.3% 1.8% 138.8%

352

125



54 2063 -0.3% -0.3% 1.6% 138.8%55 2064 -0.3% -0.3% 1.5% 138.8%56 2065 -0.3% -0.3% 1.4% 138.8%57 2066 -0.3% -0.3% 1.3% 138.8%58 2067 -0.3% -0.3% 1.2% 138.8%59 2068 -0.3% -0.3% 1.1% 138.8%60 2069 -0.3% -0.3% 1.0% 138.8%61 2070 -0.3% -0.3% 1.0% 138.8%62 2071 -0.3% -0.3% 0.9% 138.8%63 2072 -0.3% -0.3% 0.8% 138.7%64 2073 -0.3% -0.3% 0.8% 138.7%65 2074 -0.3% -0.3% 0.7% 138.7%66 2075 -0.3% -0.3% 0.7% 138.7%67 2076 -0.3% -0.3% 0.6% 138.7%68 2077 -0.3% -0.3% 0.6% 138.7%69 2078 -0.3% -0.3% 0.5% 138.7%70 2079 -0.3% -0.3% 0.5% 138.7%71 2080 -0.3% -0.3% 0.5% 138.7%72 2081 -0.3% -0.3% 0.4% 138.7%73 2082 -0.3% -0.3% 0.4% 138.7%74 2083 -0.3% -0.3% 0.4% 138.7%75 2084 -0.3% -0.3% 0.3% 138.7%76 2085 -0.3% -0.3% 0.3% 138.7%77 2086 -0.3% -0.3% 0.3% 138.7%78 2087 -0.3% -0.3% 0.3% 138.7%79 2088 -0.3% -0.3% 0.2% 138.7%80 2089 0.2% 138.7%81 2090 0.2% 138.7%

PV 67.4% 36.2% 14.1% 6.3% 4.2% 12.3% -1.8% 138.7%Levelized 10.00% 5.37% 2.09% 0.94% 0.62% 1.83% -0.26% 20.58%

126



ATTACHMENT

357 Underground Conduit

COMPONENTS:


Total 138.7% 20.6%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

127



Account 357 Underground Conduit


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.2% 2.8% 1.4% 0.9% 1.8% 24.2% 85.9% 44.2%3 2012 10.0% 6.6% 2.6% 1.3% 0.8% 1.8% 23.1% 79.6% 62.7%4 2013 10.0% 5.9% 2.3% 1.3% 0.7% 1.8% 22.1% 73.8% 78.9%5 2014 10.0% 5.3% 2.1% 1.2% 0.6% 1.8% 21.0% 68.4% 93.3%6 2015 10.0% 4.6% 1.8% 1.1% 0.5% 1.8% 19.9% 63.4% 105.9%7 2016 10.0% 4.0% 1.6% 1.1% 0.4% 1.8% 18.9% 58.7% 117.0%8 2017 10.0% 3.3% 1.3% 1.0% 0.3% 1.8% 17.8% 54.4% 126.7%9 2018 10.0% 2.7% 1.1% 0.9% 0.2% 1.8% 16.7% 50.4% 135.1%

10 2019 10.0% 2.0% 0.8% 0.9% 1.8% -3.8% 11.8% 46.8% 140.6%11 2020 -0.3% -0.3% 43.3% 140.5%12 2021 -0.3% -0.3% 40.2% 140.3%13 2022 -0.3% -0.3% 37.2% 140.2%14 2023 -0.3% -0.3% 34.5% 140.1%15 2024 -0.3% -0.3% 32.0% 140.0%16 2025 -0.3% -0.3% 29.6% 139.9%17 2026 -0.3% -0.3% 27.5% 139.8%18 2027 -0.3% -0.3% 25.4% 139.7%19 2028 -0.3% -0.3% 23.6% 139.7%20 2029 -0.3% -0.3% 21.9% 139.6%21 2030 -0.3% -0.3% 20.3% 139.5%22 2031 -0.3% -0.3% 18.8% 139.5%23 2032 -0.3% -0.3% 17.4% 139.4%24 2033 -0.3% -0.3% 16.1% 139.4%25 2034 -0.3% -0.3% 14.9% 139.3%26 2035 -0.3% -0.3% 13.8% 139.3%27 2036 -0.3% -0.3% 12.8% 139.2%28 2037 -0.3% -0.3% 11.9% 139.2%29 2038 -0.3% -0.3% 11.0% 139.2%30 2039 -0.3% -0.3% 10.2% 139.1%31 2040 -0.3% -0.3% 9.5% 139.1%32 2041 -0.3% -0.3% 8.8% 139.1%33 2042 -0.3% -0.3% 8.1% 139.0%34 2043 -0.3% -0.3% 7.5% 139.0%35 2044 -0.3% -0.3% 7.0% 139.0%36 2045 -0.3% -0.3% 6.5% 139.0%37 2046 -0.3% -0.3% 6.0% 139.0%38 2047 -0.3% -0.3% 5.6% 138.9%39 2048 -0.3% -0.3% 5.2% 138.9%40 2049 -0.3% -0.3% 4.8% 138.9%41 2050 -0.3% -0.3% 4.4% 138.9%42 2051 -0.3% -0.3% 4.1% 138.9%43 2052 -0.3% -0.3% 3.8% 138.9%44 2053 -0.3% -0.3% 3.5% 138.9%45 2054 -0.3% -0.3% 3.3% 138.8%46 2055 -0.3% -0.3% 3.0% 138.8%47 2056 -0.3% -0.3% 2.8% 138.8%48 2057 -0.3% -0.3% 2.6% 138.8%49 2058 -0.3% -0.3% 2.4% 138.8%50 2059 -0.3% -0.3% 2.2% 138.8%51 2060 -0.3% -0.3% 2.1% 138.8%52 2061 -0.3% -0.3% 1.9% 138.8%53 2062 -0.3% -0.3% 1.8% 138.8%

352

128



54 2063 -0.3% -0.3% 1.6% 138.8%55 2064 -0.3% -0.3% 1.5% 138.8%56 2065 -0.3% -0.3% 1.4% 138.8%57 2066 -0.3% -0.3% 1.3% 138.8%58 2067 -0.3% -0.3% 1.2% 138.8%59 2068 -0.3% -0.3% 1.1% 138.8%60 2069 -0.3% -0.3% 1.0% 138.8%61 2070 -0.3% -0.3% 1.0% 138.8%62 2071 -0.3% -0.3% 0.9% 138.8%63 2072 -0.3% -0.3% 0.8% 138.7%64 2073 -0.3% -0.3% 0.8% 138.7%65 2074 -0.3% -0.3% 0.7% 138.7%66 2075 -0.3% -0.3% 0.7% 138.7%67 2076 -0.3% -0.3% 0.6% 138.7%68 2077 -0.3% -0.3% 0.6% 138.7%69 2078 -0.3% -0.3% 0.5% 138.7%70 2079 -0.3% -0.3% 0.5% 138.7%71 2080 -0.3% -0.3% 0.5% 138.7%72 2081 -0.3% -0.3% 0.4% 138.7%73 2082 -0.3% -0.3% 0.4% 138.7%74 2083 -0.3% -0.3% 0.4% 138.7%75 2084 -0.3% -0.3% 0.3% 138.7%76 2085 -0.3% -0.3% 0.3% 138.7%77 2086 -0.3% -0.3% 0.3% 138.7%78 2087 -0.3% -0.3% 0.3% 138.7%79 2088 -0.3% -0.3% 0.2% 138.7%80 2089 0.2% 138.7%81 2090 0.2% 138.7%

PV 67.4% 36.2% 14.1% 6.3% 4.2% 12.3% -1.8% 138.7%Levelized 10.00% 5.37% 2.09% 0.94% 0.62% 1.83% -0.26% 20.58%

129



ATTACHMENT

358 Underground Cond & Devices

COMPONENTS:


Total 138.7% 20.6%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

130



Account 358 Underground Cond & Devices


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.2% 2.8% 1.4% 0.9% 1.8% 24.2% 85.9% 44.2%3 2012 10.0% 6.6% 2.6% 1.3% 0.8% 1.8% 23.1% 79.6% 62.7%4 2013 10.0% 5.9% 2.3% 1.3% 0.7% 1.8% 22.1% 73.8% 78.9%5 2014 10.0% 5.3% 2.1% 1.2% 0.6% 1.8% 21.0% 68.4% 93.3%6 2015 10.0% 4.6% 1.8% 1.1% 0.5% 1.8% 19.9% 63.4% 105.9%7 2016 10.0% 4.0% 1.6% 1.1% 0.4% 1.8% 18.9% 58.7% 117.0%8 2017 10.0% 3.3% 1.3% 1.0% 0.3% 1.8% 17.8% 54.4% 126.7%9 2018 10.0% 2.7% 1.1% 0.9% 0.2% 1.8% 16.7% 50.4% 135.1%

10 2019 10.0% 2.0% 0.8% 0.9% 1.8% -3.8% 11.8% 46.8% 140.6%11 2020 -0.3% -0.3% 43.3% 140.5%12 2021 -0.3% -0.3% 40.2% 140.3%13 2022 -0.3% -0.3% 37.2% 140.2%14 2023 -0.3% -0.3% 34.5% 140.1%15 2024 -0.3% -0.3% 32.0% 140.0%16 2025 -0.3% -0.3% 29.6% 139.9%17 2026 -0.3% -0.3% 27.5% 139.8%18 2027 -0.3% -0.3% 25.4% 139.7%19 2028 -0.3% -0.3% 23.6% 139.7%20 2029 -0.3% -0.3% 21.9% 139.6%21 2030 -0.3% -0.3% 20.3% 139.5%22 2031 -0.3% -0.3% 18.8% 139.5%23 2032 -0.3% -0.3% 17.4% 139.4%24 2033 -0.3% -0.3% 16.1% 139.4%25 2034 -0.3% -0.3% 14.9% 139.3%26 2035 -0.3% -0.3% 13.8% 139.3%27 2036 -0.3% -0.3% 12.8% 139.2%28 2037 -0.3% -0.3% 11.9% 139.2%29 2038 -0.3% -0.3% 11.0% 139.2%30 2039 -0.3% -0.3% 10.2% 139.1%31 2040 -0.3% -0.3% 9.5% 139.1%32 2041 -0.3% -0.3% 8.8% 139.1%33 2042 -0.3% -0.3% 8.1% 139.0%34 2043 -0.3% -0.3% 7.5% 139.0%35 2044 -0.3% -0.3% 7.0% 139.0%36 2045 -0.3% -0.3% 6.5% 139.0%37 2046 -0.3% -0.3% 6.0% 139.0%38 2047 -0.3% -0.3% 5.6% 138.9%39 2048 -0.3% -0.3% 5.2% 138.9%40 2049 -0.3% -0.3% 4.8% 138.9%41 2050 -0.3% -0.3% 4.4% 138.9%42 2051 -0.3% -0.3% 4.1% 138.9%43 2052 -0.3% -0.3% 3.8% 138.9%44 2053 -0.3% -0.3% 3.5% 138.9%45 2054 -0.3% -0.3% 3.3% 138.8%46 2055 -0.3% -0.3% 3.0% 138.8%47 2056 -0.3% -0.3% 2.8% 138.8%48 2057 -0.3% -0.3% 2.6% 138.8%49 2058 -0.3% -0.3% 2.4% 138.8%50 2059 -0.3% -0.3% 2.2% 138.8%51 2060 -0.3% -0.3% 2.1% 138.8%52 2061 -0.3% -0.3% 1.9% 138.8%53 2062 -0.3% -0.3% 1.8% 138.8%

352

131



54 2063 -0.3% -0.3% 1.6% 138.8%55 2064 -0.3% -0.3% 1.5% 138.8%56 2065 -0.3% -0.3% 1.4% 138.8%57 2066 -0.3% -0.3% 1.3% 138.8%58 2067 -0.3% -0.3% 1.2% 138.8%59 2068 -0.3% -0.3% 1.1% 138.8%60 2069 -0.3% -0.3% 1.0% 138.8%61 2070 -0.3% -0.3% 1.0% 138.8%62 2071 -0.3% -0.3% 0.9% 138.8%63 2072 -0.3% -0.3% 0.8% 138.7%64 2073 -0.3% -0.3% 0.8% 138.7%65 2074 -0.3% -0.3% 0.7% 138.7%66 2075 -0.3% -0.3% 0.7% 138.7%67 2076 -0.3% -0.3% 0.6% 138.7%68 2077 -0.3% -0.3% 0.6% 138.7%69 2078 -0.3% -0.3% 0.5% 138.7%70 2079 -0.3% -0.3% 0.5% 138.7%71 2080 -0.3% -0.3% 0.5% 138.7%72 2081 -0.3% -0.3% 0.4% 138.7%73 2082 -0.3% -0.3% 0.4% 138.7%74 2083 -0.3% -0.3% 0.4% 138.7%75 2084 -0.3% -0.3% 0.3% 138.7%76 2085 -0.3% -0.3% 0.3% 138.7%77 2086 -0.3% -0.3% 0.3% 138.7%78 2087 -0.3% -0.3% 0.3% 138.7%79 2088 -0.3% -0.3% 0.2% 138.7%80 2089 0.2% 138.7%81 2090 0.2% 138.7%

PV 67.4% 36.2% 14.1% 6.3% 4.2% 12.3% -1.8% 138.7%Levelized 10.00% 5.37% 2.09% 0.94% 0.62% 1.83% -0.26% 20.58%

132



ATTACHMENT

359 Roads and Trails

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

133



Account 359 Roads and Trails


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

134



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

135



ATTACHMENT

361 Structures and Improvements

COMPONENTS:


Total 144.2% 21.4%

ASSUMPTIONS:





Income Tax Rate

o Federal Tax: SL 39 Yrs 35.0%o State Tax: 150% DB 45 Yrs 8.84%

Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

136



Account 361 Structures and Improvements


1 2010 10.0% 7.9% 3.0% 1.6% 1.0% 1.8% 25.4% 92.7% 23.6%2 2011 10.0% 7.3% 2.8% 1.6% 0.9% 1.8% 24.5% 85.9% 44.6%3 2012 10.0% 6.8% 2.6% 1.5% 0.8% 1.8% 23.6% 79.6% 63.4%4 2013 10.0% 6.2% 2.4% 1.5% 0.7% 1.8% 22.7% 73.8% 80.2%5 2014 10.0% 5.7% 2.2% 1.4% 0.6% 1.8% 21.8% 68.4% 95.0%6 2015 10.0% 5.1% 2.0% 1.4% 0.5% 1.8% 20.8% 63.4% 108.3%7 2016 10.0% 4.6% 1.8% 1.3% 0.4% 1.8% 19.9% 58.7% 120.0%8 2017 10.0% 4.0% 1.6% 1.2% 0.3% 1.8% 19.0% 54.4% 130.3%9 2018 10.0% 3.5% 1.4% 1.2% 0.2% 1.8% 18.1% 50.4% 139.4%

10 2019 10.0% 2.9% 1.2% 1.1% 1.8% -4.7% 12.3% 46.8% 145.2%11 2020 -0.2% -0.2% 43.3% 145.1%12 2021 -0.2% -0.2% 40.2% 145.0%13 2022 -0.2% -0.2% 37.2% 145.0%14 2023 -0.2% -0.2% 34.5% 144.9%15 2024 -0.2% -0.2% 32.0% 144.9%16 2025 -0.2% -0.2% 29.6% 144.8%17 2026 -0.2% -0.2% 27.5% 144.8%18 2027 -0.2% -0.2% 25.4% 144.7%19 2028 -0.2% -0.2% 23.6% 144.7%20 2029 -0.2% -0.2% 21.9% 144.7%21 2030 -0.2% -0.2% 20.3% 144.6%22 2031 -0.2% -0.2% 18.8% 144.6%23 2032 -0.2% -0.2% 17.4% 144.6%24 2033 -0.2% -0.2% 16.1% 144.6%25 2034 -0.2% -0.2% 14.9% 144.5%26 2035 -0.2% -0.2% 13.8% 144.5%27 2036 -0.2% -0.2% 12.8% 144.5%28 2037 -0.2% -0.2% 11.9% 144.5%29 2038 -0.2% -0.2% 11.0% 144.5%30 2039 -0.2% -0.2% 10.2% 144.4%31 2040 -0.2% -0.2% 9.5% 144.4%32 2041 -0.2% -0.2% 8.8% 144.4%33 2042 -0.2% -0.2% 8.1% 144.4%34 2043 -0.2% -0.2% 7.5% 144.4%35 2044 -0.2% -0.2% 7.0% 144.4%36 2045 -0.2% -0.2% 6.5% 144.4%37 2046 -0.2% -0.2% 6.0% 144.4%38 2047 -0.2% -0.2% 5.6% 144.3%39 2048 -0.2% -0.2% 5.2% 144.3%40 2049 -0.2% -0.2% 4.8% 144.3%41 2050 -0.2% -0.2% 4.4% 144.3%42 2051 -0.2% -0.2% 4.1% 144.3%43 2052 -0.2% -0.2% 3.8% 144.3%44 2053 -0.2% -0.2% 3.5% 144.3%45 2054 -0.2% -0.2% 3.3% 144.3%46 2055 -0.2% -0.2% 3.0% 144.3%47 2056 -0.2% -0.2% 2.8% 144.3%48 2057 -0.2% -0.2% 2.6% 144.3%49 2058 -0.2% -0.2% 2.4% 144.3%50 2059 -0.2% -0.2% 2.2% 144.3%51 2060 -0.2% -0.2% 2.1% 144.3%52 2061 -0.2% -0.2% 1.9% 144.3%53 2062 -0.2% -0.2% 1.8% 144.3%

352

137



54 2063 -0.2% -0.2% 1.6% 144.3%55 2064 -0.2% -0.2% 1.5% 144.3%56 2065 -0.2% -0.2% 1.4% 144.3%57 2066 -0.2% -0.2% 1.3% 144.3%58 2067 -0.2% -0.2% 1.2% 144.3%59 2068 -0.2% -0.2% 1.1% 144.3%60 2069 -0.2% -0.2% 1.0% 144.3%61 2070 -0.2% -0.2% 1.0% 144.3%62 2071 -0.2% -0.2% 0.9% 144.3%63 2072 -0.2% -0.2% 0.8% 144.2%64 2073 -0.2% -0.2% 0.8% 144.2%65 2074 -0.2% -0.2% 0.7% 144.2%66 2075 -0.2% -0.2% 0.7% 144.2%67 2076 -0.2% -0.2% 0.6% 144.2%68 2077 -0.2% -0.2% 0.6% 144.2%69 2078 -0.2% -0.2% 0.5% 144.2%70 2079 -0.2% -0.2% 0.5% 144.2%71 2080 -0.2% -0.2% 0.5% 144.2%72 2081 -0.2% -0.2% 0.4% 144.2%73 2082 -0.2% -0.2% 0.4% 144.2%74 2083 -0.2% -0.2% 0.4% 144.2%75 2084 -0.2% -0.2% 0.3% 144.2%76 2085 -0.2% -0.2% 0.3% 144.2%77 2086 -0.2% -0.2% 0.3% 144.2%78 2087 -0.2% -0.2% 0.3% 144.2%79 2088 -0.2% -0.2% 0.2% 144.2%80 2089 0.2% 144.2%81 2090 0.2% 144.2%

PV 67.4% 38.8% 15.1% 8.6% 4.2% 12.3% -2.2% 144.2%Levelized 10.00% 5.76% 2.24% 1.28% 0.62% 1.83% -0.33% 21.40%

138



ATTACHMENT

362 Station Equipment

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

139



Account 362 Station Equipment


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

140



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

141



ATTACHMENT

364 Poles, Towers and Fixtures

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

142



Account 364 Poles, Towers and Fixtures


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

143



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

144



ATTACHMENT

365 Overhead Cond & Devices

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

145



Account 365 Overhead Cond & Devices


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

146



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

147



ATTACHMENT

366 Underground Conduit

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

148



Account 366 Underground Conduit


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

149



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

150



ATTACHMENT

367 Underground Cond & Devices

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

151



Account 367 Underground Cond & Devices


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

152



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

153



ATTACHMENT

368 Line Transformers

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

154



Account 368 Line Transformers


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

155



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

156



ATTACHMENT

369 Services

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

157



Account 369 Services


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

158



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

159



ATTACHMENT

370 Meters

COMPONENTS:


Total 140.0% 20.8%

ASSUMPTIONS:





Income Tax Rate


Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

160



Account 370 Meters


1 2010 10.0% 7.9% 3.0% 1.5% 1.0% 1.8% 25.3% 92.7% 23.4%2 2011 10.0% 7.3% 2.8% 1.4% 0.9% 1.8% 24.3% 85.9% 44.3%3 2012 10.0% 6.7% 2.6% 1.4% 0.8% 1.8% 23.2% 79.6% 62.8%4 2013 10.0% 6.0% 2.3% 1.3% 0.7% 1.8% 22.2% 73.8% 79.2%5 2014 10.0% 5.4% 2.1% 1.2% 0.6% 1.8% 21.2% 68.4% 93.7%6 2015 10.0% 4.8% 1.9% 1.2% 0.5% 1.8% 20.2% 63.4% 106.5%7 2016 10.0% 4.2% 1.6% 1.1% 0.4% 1.8% 19.2% 58.7% 117.7%8 2017 10.0% 3.6% 1.4% 1.0% 0.3% 1.8% 18.1% 54.4% 127.6%9 2018 10.0% 2.9% 1.2% 1.0% 0.2% 1.8% 17.1% 50.4% 136.2%

10 2019 10.0% 2.3% 0.9% 0.9% 1.8% -3.8% 12.2% 46.8% 141.9%11 2020 -0.3% -0.3% 43.3% 141.8%12 2021 -0.3% -0.3% 40.2% 141.7%13 2022 -0.3% -0.3% 37.2% 141.5%14 2023 -0.3% -0.3% 34.5% 141.4%15 2024 -0.3% -0.3% 32.0% 141.3%16 2025 -0.3% -0.3% 29.6% 141.2%17 2026 -0.3% -0.3% 27.5% 141.1%18 2027 -0.3% -0.3% 25.4% 141.1%19 2028 -0.3% -0.3% 23.6% 141.0%20 2029 -0.3% -0.3% 21.9% 140.9%21 2030 -0.3% -0.3% 20.3% 140.9%22 2031 -0.3% -0.3% 18.8% 140.8%23 2032 -0.3% -0.3% 17.4% 140.7%24 2033 -0.3% -0.3% 16.1% 140.7%25 2034 -0.3% -0.3% 14.9% 140.6%26 2035 -0.3% -0.3% 13.8% 140.6%27 2036 -0.3% -0.3% 12.8% 140.6%28 2037 -0.3% -0.3% 11.9% 140.5%29 2038 -0.3% -0.3% 11.0% 140.5%30 2039 -0.3% -0.3% 10.2% 140.5%31 2040 -0.3% -0.3% 9.5% 140.4%32 2041 -0.3% -0.3% 8.8% 140.4%33 2042 -0.3% -0.3% 8.1% 140.4%34 2043 -0.3% -0.3% 7.5% 140.3%35 2044 -0.3% -0.3% 7.0% 140.3%36 2045 -0.3% -0.3% 6.5% 140.3%37 2046 -0.3% -0.3% 6.0% 140.3%38 2047 -0.3% -0.3% 5.6% 140.3%39 2048 -0.3% -0.3% 5.2% 140.2%40 2049 -0.3% -0.3% 4.8% 140.2%41 2050 -0.3% -0.3% 4.4% 140.2%42 2051 -0.3% -0.3% 4.1% 140.2%43 2052 -0.3% -0.3% 3.8% 140.2%44 2053 -0.3% -0.3% 3.5% 140.2%45 2054 -0.3% -0.3% 3.3% 140.2%46 2055 -0.3% -0.3% 3.0% 140.2%47 2056 -0.3% -0.3% 2.8% 140.2%48 2057 -0.3% -0.3% 2.6% 140.1%49 2058 -0.3% -0.3% 2.4% 140.1%50 2059 -0.3% -0.3% 2.2% 140.1%51 2060 -0.3% -0.3% 2.1% 140.1%52 2061 -0.3% -0.3% 1.9% 140.1%53 2062 -0.3% -0.3% 1.8% 140.1%

352

161



54 2063 -0.3% -0.3% 1.6% 140.1%55 2064 -0.3% -0.3% 1.5% 140.1%56 2065 -0.3% -0.3% 1.4% 140.1%57 2066 -0.3% -0.3% 1.3% 140.1%58 2067 -0.3% -0.3% 1.2% 140.1%59 2068 -0.3% -0.3% 1.1% 140.1%60 2069 -0.3% -0.3% 1.0% 140.1%61 2070 -0.3% -0.3% 1.0% 140.1%62 2071 -0.3% -0.3% 0.9% 140.1%63 2072 -0.3% -0.3% 0.8% 140.1%64 2073 -0.3% -0.3% 0.8% 140.1%65 2074 -0.3% -0.3% 0.7% 140.1%66 2075 -0.3% -0.3% 0.7% 140.1%67 2076 -0.3% -0.3% 0.6% 140.1%68 2077 -0.3% -0.3% 0.6% 140.1%69 2078 -0.3% -0.3% 0.5% 140.1%70 2079 -0.3% -0.3% 0.5% 140.1%71 2080 -0.3% -0.3% 0.5% 140.1%72 2081 -0.3% -0.3% 0.4% 140.1%73 2082 -0.3% -0.3% 0.4% 140.1%74 2083 -0.3% -0.3% 0.4% 140.1%75 2084 -0.3% -0.3% 0.3% 140.1%76 2085 -0.3% -0.3% 0.3% 140.1%77 2086 -0.3% -0.3% 0.3% 140.1%78 2087 -0.3% -0.3% 0.3% 140.1%79 2088 -0.3% -0.3% 0.2% 140.0%80 2089 0.2% 140.0%81 2090 0.2% 140.0%

PV 67.4% 37.1% 14.4% 6.4% 4.2% 12.3% -1.8% 140.0%Levelized 10.00% 5.50% 2.14% 0.95% 0.62% 1.83% -0.26% 20.78%

162



ATTACHMENT

373 Street Lamps

COMPONENTS:

Present Valu Levelizedo Book Depreciation 67.40% 10.00%o Return 29.53% 4.38%o Federal Tax 11.57% 1.72%o State Tax -3.78% -0.56%o Property Tax 4.18% 0.62%o A&G, Insurance 12.34% 1.83%o Tax Adjustment for Salvage 0.29% 0.04%

Total 121.5% 18.0%

ASSUMPTIONS:





Income Tax Rate

o Federal Tax: 200% DDB 7 Yrs 35.0%o State Tax: 200% DDB 9 Yrs 8.84%

Tax Rate In: 2016



Total 1.83%



Total 100.00% 7.90%




Tax Depreciation

163



Account 373 Street Lamps


1 2010 10.0% 7.9% 3.0% 0.7% 1.0% 1.8% 24.5% 92.7% 22.7%2 2011 10.0% 7.0% 2.7% 0.6% 0.9% 1.8% 23.1% 85.9% 42.6%3 2012 10.0% 6.1% 2.4% 0.5% 0.8% 1.8% 21.6% 79.6% 59.8%4 2013 10.0% 5.2% 2.0% 0.5% 0.7% 1.8% 20.2% 73.8% 74.7%5 2014 10.0% 4.3% 1.7% 0.4% 0.6% 1.8% 18.7% 68.4% 87.5%6 2015 10.0% 3.4% 1.3% 0.3% 0.5% 1.8% 17.3% 63.4% 98.5%7 2016 10.0% 2.5% 1.0% 0.2% 0.4% 1.8% 15.9% 58.7% 107.8%8 2017 10.0% 1.5% 0.6% 0.1% 0.3% 1.8% 14.4% 54.4% 115.6%9 2018 10.0% 0.6% 0.3% 0.0% 0.2% 1.8% 13.0% 50.4% 122.2%

10 2019 10.0% -0.3% 0.0% -0.1% 1.8% 0.6% 12.0% 46.8% 127.8%11 2020 -1.1% -1.1% 43.3% 127.3%12 2021 -1.1% -1.1% 40.2% 126.9%13 2022 -1.1% -1.1% 37.2% 126.5%14 2023 -1.1% -1.1% 34.5% 126.2%15 2024 -1.1% -1.1% 32.0% 125.8%16 2025 -1.1% -1.1% 29.6% 125.5%17 2026 -1.1% -1.1% 27.5% 125.2%18 2027 -1.1% -1.1% 25.4% 124.9%19 2028 -1.1% -1.1% 23.6% 124.7%20 2029 -1.1% -1.1% 21.9% 124.5%21 2030 -1.1% -1.1% 20.3% 124.2%22 2031 -1.1% -1.1% 18.8% 124.0%23 2032 -1.1% -1.1% 17.4% 123.9%24 2033 -1.1% -1.1% 16.1% 123.7%25 2034 -1.1% -1.1% 14.9% 123.5%26 2035 -1.1% -1.1% 13.8% 123.4%27 2036 -1.1% -1.1% 12.8% 123.2%28 2037 -1.1% -1.1% 11.9% 123.1%29 2038 -1.1% -1.1% 11.0% 123.0%30 2039 -1.1% -1.1% 10.2% 122.9%31 2040 -1.1% -1.1% 9.5% 122.8%32 2041 -1.1% -1.1% 8.8% 122.7%33 2042 -1.1% -1.1% 8.1% 122.6%34 2043 -1.1% -1.1% 7.5% 122.5%35 2044 -1.1% -1.1% 7.0% 122.4%36 2045 -1.1% -1.1% 6.5% 122.4%37 2046 -1.1% -1.1% 6.0% 122.3%38 2047 -1.1% -1.1% 5.6% 122.3%39 2048 -1.1% -1.1% 5.2% 122.2%40 2049 -1.1% -1.1% 4.8% 122.1%41 2050 -1.1% -1.1% 4.4% 122.1%42 2051 -1.1% -1.1% 4.1% 122.1%43 2052 -1.1% -1.1% 3.8% 122.0%44 2053 -1.1% -1.1% 3.5% 122.0%45 2054 -1.1% -1.1% 3.3% 121.9%46 2055 -1.1% -1.1% 3.0% 121.9%47 2056 -1.1% -1.1% 2.8% 121.9%48 2057 -1.1% -1.1% 2.6% 121.9%49 2058 -1.1% -1.1% 2.4% 121.8%50 2059 -1.1% -1.1% 2.2% 121.8%51 2060 -1.1% -1.1% 2.1% 121.8%52 2061 -1.1% -1.1% 1.9% 121.8%53 2062 -1.1% -1.1% 1.8% 121.7%

352

164



54 2063 -1.1% -1.1% 1.6% 121.7%55 2064 -1.1% -1.1% 1.5% 121.7%56 2065 -1.1% -1.1% 1.4% 121.7%57 2066 -1.1% -1.1% 1.3% 121.7%58 2067 -1.1% -1.1% 1.2% 121.7%59 2068 -1.1% -1.1% 1.1% 121.7%60 2069 -1.1% -1.1% 1.0% 121.6%61 2070 -1.1% -1.1% 1.0% 121.6%62 2071 -1.1% -1.1% 0.9% 121.6%63 2072 -1.1% -1.1% 0.8% 121.6%64 2073 -1.1% -1.1% 0.8% 121.6%65 2074 -1.1% -1.1% 0.7% 121.6%66 2075 -1.1% -1.1% 0.7% 121.6%67 2076 -1.1% -1.1% 0.6% 121.6%68 2077 -1.1% -1.1% 0.6% 121.6%69 2078 -1.1% -1.1% 0.5% 121.6%70 2079 -1.1% -1.1% 0.5% 121.6%71 2080 -1.1% -1.1% 0.5% 121.6%72 2081 -1.1% -1.1% 0.4% 121.6%73 2082 -1.1% -1.1% 0.4% 121.6%74 2083 -1.1% -1.1% 0.4% 121.6%75 2084 -1.1% -1.1% 0.3% 121.6%76 2085 -1.1% -1.1% 0.3% 121.5%77 2086 -1.1% -1.1% 0.3% 121.5%78 2087 -1.1% -1.1% 0.3% 121.5%79 2088 -1.1% -1.1% 0.2% 121.5%80 2089 0.2% 121.5%81 2090 0.2% 121.5%

PV 67.4% 29.5% 11.6% -3.8% 4.2% 12.3% 0.3% 121.5%Levelized 10.00% 4.38% 1.72% -0.56% 0.62% 1.83% 0.04% 18.03%

165

Workpapers - Southern California Edison...The revenue sharing mechanism applies to all of SCE’s OOR derived from SCE’s approved NTP&S categories, except revenue that is: (1) derived

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