20030821Stipulation.pdf

::l:~r~iVCD
, ~ ~ ,
BARTON L. KLINE ISB #1526
MONICA B. MOEN ISB #5734
Idaho Power Company
O. Box 70
Boise , Idaho 83707
Phone: [phone]
FAX: [phone]
Attorneys for Idaho Power Company
:' , ;- f= J I. '" ~ ,
Z2D3 J'.'JG 2 0 p~~ 3: 05
_.'n
uT iLl i ,C:; 'UI Ii ii.,),)I O,'f
Express Mail Address
1221 West Idaho Street
Boise, Idaho 83702
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF IDAHO POWER COMPANY FOR
AUTHORITY TO IMPLEMENT POWER COST
ADJUSTMENT RATES FOR ELECTRIC
SERVICE TO CUSTOMERS IN THE STATE
OF IDAHO FOR THE PERIOD MAY 16 , 2003 )
THROUGH MAY 15 , 2004
CASE NO. IPC-03-
STIPULATION
This Stipulation is entered into among Idaho Power Company ("Idaho
Power ), the Staff of the Idaho Public Utilities Commission ("Staff') and the other
Parties in this proceeding as their signatures appear at the end of this Stipulation.
Idaho Power and the other signing Parties are hereinafter together referred to as "the
Parties.
The purpose of this Stipulation is to settle all of the remaining issues in
this proceeding.
STIPULATION , Page
PROCEDURAL HISTORY
On April 15 , 2003 , Idaho Power filed an Application for approval of power
cost adjustment ("PCA") rates for the period May 16, 2003 through May 15, 2004. In
Order No. 29243 issued on May 15, 2003 , the Commission authorized Idaho Power to
implement, subject to refund , PCA rates that would generate approximately $81.
million in additional revenues based upon the methodology specified in prior
Commission orders. In Order No. 29243, the Commission identified several issues that
it intended to examine further. Some of the issues identified for further review relate to
the Consent Agreement between Idaho Power and the Federal Energy Regulatory
Commission ("FERC") Staff recently approved by the FERC ("FERC Issues ). The
other issues arose out of comments filed by Staff and the Idaho Irrigation Pumpers
Association ("Irrigators ), including comments relating to using 1993 normalized sales
levels in computing the true-up rates (collectively, "True-Up Issues ). The Commission
set a prehearing conference for May 30, 2003 to allow the Parties to propose a
schedule for an evidentiary hearing to address both the FERC Issues and the True-
Issues.
On June 5 , 2003 , following the prehearing conference , the Commission
issued Order No. 29258 in which the Commission accepted the proposal presented by
the Parties at the May 30, 2003 prehearing conference to transfer four issues, including
the FERC Issues, to Case No. IPC-01-16 for processing in that case.
In Order No. 29258 , the Commission also found that at the prehearing
conference the Parties had discussed possible settlement alternatives and agreed to
STIPULATION , Page 2
make a good faith effort to settle the True-Up Issues. On June 5, 2003 , the
Commission issued a Notice of Settlement Conference to take place on Friday,
June 13 , 2003.
Representatives from Idaho Power, the Staff, the Industrial Customers of
Idaho Power ("ICIP"), and the Irrigators attended the settlement conference. At the
settlement conference , Idaho Power presented a written settlement proposal. In its
settlement proposal , Idaho Power described its understanding and its position on the
True-Up Issues as follows:
Issue 1 The current IPUC-approved PCA methodology uses the 1993
normalized kWh sales level as the denominator for computing the true-up rate. Staff
and Irrigators argue for using more recent normalized sales data. Actual sales to Idaho
jurisdictional customers during any PCA year will always be either higher or lower than
the Commission-approved 1993 denominator of 10 802 636 MWh and will also be
higher or lower than any other firm sales constant that would be used in the
computation of the true-up component rate. As a settlement position , Commission Staff
proposed a change to the current PCA methodology to eliminate under-collection , over-
collection, under-refunding and over-refunding of authorized true-up amounts.
Commission Staff proposed that any under-collection , over-collection , under-refunding
or over-refunding be identified and further trued up. This procedure has been termed a
true-up of the true-up.
Issue 2 Current IPUC-approved PCA true-up computations do not allow
for the computation of carrying charges during the period of true-up collection or true-up
refund. At the time the PCA was first developed, the Parties agreed that over time the
STIPULATION , Page 3
true-up collections and refunds would be offsetting and , therefore , the computation of
carrying charges during the term of actual rate recovery would be symmetrical and
therefore unnecessary. This has not proven to be the case. True-up collections in
recent years have not been offset by large true-up refunds. Idaho Power proposed
including a carrying charge on the unamortized balance during the true-up collection
and on the unamortized balance on true-up refunds.
Issue As a result of postponement of payment of prior true-up
amounts, customers receiving service under Schedule 7 (Small General Service),
Schedule 19 (Large Power Service), and Schedule 24 (Irrigation Service) have class-
specific adders still to be recovered during the 2003-2004 PCA year. As a result and
unlike most PCA years , these classes have a different PCA true-up rate than do the
remainder of the classes. The Irrigators and ICIP have concerns that collection of their
allocated true-up amounts may be too great because of the use of 1993 normalized
sales levels rather than the 2000 normalized sales levels initially used to compute the
deferral amount.
II.
AGREEMENTS
To settle the True-Up Issues identified above, the Parties agree as
follows:
The currently-approved PCA rates will remain in effect through
May 15 , 2004 , Le., the remainder of this 2003-2004 PCA year.
The PCA methodology will be modified to include a true-up of the
true-up. At the time the Company makes its April 15, 2004 filing for the PCA rates to be
STIPULATION , Page 4
implemented from May 16 , 2004 through May 15, 2005, the Company will compute the
amount of any under-collection or over-collection of the $38.7 million true-up amount
approved by the Commission in Order No. 29243. This amount will then be applied as
a credit (or a debit) against the 2004-2005 PCA ("True-Up of the True-). The
approved PCA methodology will thereafter include a True-Up of the True-Up for each
succeeding PCA year.
Carrying charges on the unamortized balance at the rate of 2% per
annum (the currently approved rate for the true-up deferral balance accumulation) will
be included during the 2004-2005 True-Up of the True-Up refund period. Thereafter
carrying charges will be determined for either the true-up collection period or true-up
refund period , whichever occurs from year to year. Idaho Power will compute the
carrying charges using the same interest rate the Commission annually determines to
be appropriate for the true-up deferral balance accumulation. The methodology for
computing carrying costs is more particularly described in the attached Appendix 1.
For Schedule 7 , Schedule 19 , and Schedule 24 customers , the
True-Up of the True-Up will not be applied to the $16 million total of class-specific
adders from the 2002-2003 PCA year. Instead , the customers in those classes will
receive a credit during the 2004-2005 PCA year which will be computed based on the
difference between the true-up rate credit computed under the currently-approved PCA
rate (using 1993 sales data) and the rate credit that would have been computed using
2000 normalized kilowatt-hour sales for each of the three classes. The attached
Appendix 2 describes this process in more detail and shows the 2004-2005 rate credit
on a cents per kilowatt-hour for Schedule 7 , Schedule 19 and Schedule 24 customers.
STIPULATION , Page 5
Beginning with the April 2004 PCA application , the Company will
make its annual PCA application utilizing its best estimate of the total Idaho
jurisdictional sales that will be made during the ensuing PCA year rather than a sales
constant set in a general revenue requirement case. The intent of this change to the
approved PCA methodology is to set a firm sales denominator that will minimize the
magnitude of subsequent True-Ups of the True-Up.
The Parties agree that this Stipulation is in the public interest with
respect to the issues covered by it and that all of the terms of the Stipulation are fair
just and reasonable.
This Stipulation will be entered into the record as evidence in this
proceeding. The Parties shall support adoption of the Stipulation and acceptance of
the Stipulation as a reasonable resolution to the issues identified previously. If the
Idaho Commission rejects all or any part of this Stipulation , any Party disadvantaged by
such action , including Idaho Power, shall have the right , upon written notice to the
Commission and all Parties to the proceeding, within seven (7) days of the
Commission s Order, to withdraw from the Stipulation. No withdrawing Party shall be
bound by the terms of this Stipulation and any withdrawing Party may seek
reconsideration of the Commission s Order. Withdrawal from the Stipulation would not
prevent the withdrawing Party from subsequently requesting that the Commission hold
a hearing in this case to resolve the True-Up Issues identified above.
The Parties have negotiated this Stipulation as an integrated
settlement document. The Parties recommend that the Commission accept this
Stipulation without material change or condition.
STIPULATION , Page 6
This Stipulation may be executed in counterparts, and each signed
counterpart shall constitute an original document.
Date BARTON L. KLINE
Attorney for Idaho Power Company
(5//9 )03
Dat
~LJ
LISA D. NORDSTR M
Attorney for Idaho Public Utilities
Commission
Date PETER J. RICHARDSON
Attorney for Industrial Customers of
Idaho Power Company
Date ERIC L. OLSEN
Attorney for Idaho Irrigation Pumpers
Association , Inc.
STIPULATION, Page 7
This Stipulation may be executed in counterparts , and each signed
counterpart shall constitute an original document.
Date BARTON L. KLINE
Attorney for Idaho Power Company
Date LISA D. NORDSTROM
Attorney for Idaho Public Utilities
Commission
(/rlo
Date
Attorney for Industrial Customers of
Idaho Power Company
Date ERIC L. OLSEN
Attorney for Idaho Irrigation Pumpers
Association , Inc.
STIPULATION , Page 7
This Stipulation may be executed in counterparts , and each signed
counterpart shall constitute an original document.
Date BARTON L. KLINE
Attorney for Idaho Power Company
Date LISA D. NORDSTROM
Attorney for Idaho Public Utilities
Commission
Date PETER J. RICHARDSON
Attorney for Industrial Customers ofId er Company
/!?E3
Date RIG L. OLSEN
Attorney for Idaho Irrigation Pumpers
Association, Inc.
STIPULATION , Page 7
This Stipulation may be executed in counterparts , and each signed
counterpart shall constitute an original document.
og / 1'1 ( () 3
Date
llict-
BARTON L. KLINE
Attorney for Idaho Power Company
Date LISA D. NORDSTROM
Attorney for Idaho Public Utilities
Commission
Date PETER J. RICHARDSON
Attorney for Industrial Customers of
Idaho Power Company
Date ERIC L. OLSEN
Attorney for Idaho Irrigation Pumpers
Association , Inc.
STIPULATION , Page 7
Pages 2 and 3 of this appendix contain spreadsheet examples of the computation of
interest on the true-up of the true-up. The computation of the true-up of the true-up
would be provided as additional lines to the monthly true-up report. The last line in that
report currently shows the deferral balance. The examples provided begin at that point
and show the additional lines required.
Page 2 of this exhibit begins with a hypothetical Deferral Balance 2003-2004 line. April
and May values are as have actually occurred so far this year. Five million has been
added to the balance in July, but all other months suggest no deviation from projected
levels.
The new lines begin with the true-up of the true-up balance. The Commission authorized
the collection of $38 658 298.01 true-up dollars. This becomes the starting balance.
Monthly interest using PCA methodology (assuming a 2% rate) is equal to the interest
rate divided by 12 multiplied by the beginning monthly balance.
($38 658 298.01 * 0.02/12 = $64 430.50)
The new PCA rate was not effective in April, so no revenue collection was made and
therefore no revenue collection could be applied to either the interest or balance.
Beginning on May 16 and thereafter the monthly revenue collection would be first
applied to the interest and the remainder of the collection would be applied to the true-,up
of the true-up balance. Monthly collection amounts shown are hypothetical.
Page 3 of this exhibit provides similar computations assuming that the beginning true-up
of the true-up balance is negative and benefits are flowing back to customers.
Case No. IPC-03-
Appendix 1 to Stipulation
Page 1 of 3
Po
w
e
r

C
o
s
t

A
d
i
u
s
t
m
e
n
t

S
u
m
m
a
r
y
Ap
i
r
l

2
0
0
3

t
h
r
u

M
a
r
c
h

2
0
0
4
Ap
r
i
l
Ma
v
Ju
n
e
Ju
l
y
Au
a
u
s
t
Se
p
t
e
m
b
e
r
Oc
t
o
b
e
r
No
v
e
m
b
e
r
De
c
e
m
b
e
r
Ja
n
u
a
r
y
Fe
b
r
u
a
r
y
Ma
r
c
h
To
t
a
l
In
c
r
e
m
e
n
t
a
l

D
e
f
e
r
r
a
l
00
0
00
0
De
f
e
r
r
a
l

B
a
l
a
n
c
e

2
0
0
3
-
20
0
4
18
7
4
33
3
.
4
5
18
1
8
,
28
8
,
18
1
8
28
8
,
18
1
71
1
.
4
4
18
1
71
1
.
4
4
18
1
71
1
.
4
4
18
1
71
1
.
4
4
18
1
71
1
.
4
4
18
1
71
1
,
18
1
71
1
.
4
4
18
1
,
71
1
.
4
4
18
1
71
1
.
4
4
Be
g
i
n
n
i
n
g

T
r
u
e
-
Uo

o
f

T
r
u
e
-
Uo

B
a
l
a
n
c
e
$
3
8
65
8
,
29
8
,
65
8
29
8
,
12
4
43
6
,
96
4
78
5
,
79
9
,
86
8
,
62
9
,
67
7
,
24
,
4
5
4
20
1
,
27
3
43
3
,
18
,
08
7
36
4
,
89
5
98
5
,
11
,
69
9
28
7
.
4
2
8,4
9
7
26
1
.
4
0
Mo
n
t
h
l
Y

I
n
t
e
r
e
s
t

R
a
t
e
Mo
n
t
h
l
y

I
n
t
e
r
e
s
t
43
0
,
43
0
,
61
,
87
4
,
56
,
60
7
,
33
3
,
46
,
04
9
,
75
7
,
35
,
45
5
,
30
,
14
5
,
82
6
,
19
,
4
9
8
,
16
2
,
50
9
57
1
.
4
9
Mo
n
t
h
l
Y

C
o
l
l
e
c
t
i
o
n
66
2
72
2
,
22
1
52
4
,
22
1
,
52
4
,
22
1
52
4
,
22
1
52
4
,
22
1
52
4
,
22
1
52
4
.
22
1
52
4
,
22
1
52
4
,
22
1
52
4
.
22
1
,
52
4
,
33
,
87
7
97
0
.
Mo
n
t
h
l
y

C
o
l
l
e
c
t
i
o
n

A
p
p
l
i
e
d

T
o

I
n
t
e
r
e
s
t
12
8
,
86
1
,
87
4
,
60
7
,
33
3
,
04
9
.
4
6
40
,
75
7
,
35
,
4
5
5
,
30
,
14
5
,
82
6
,
19
,
49
8
.
16
2
,
Mo
n
t
h
l
y

C
o
l
l
e
c
t
i
o
n

A
p
p
l
i
e
d

T
o

B
a
l
a
n
c
e
53
3
,
86
1
,
15
9
65
0
,
16
4
91
6
,
17
0
,
19
1
,
17
5
,
4
7
5
,
18
0
,
76
7
,
18
6
,
06
9
,
19
1
37
9
,
19
6
,
69
8
,
20
2
02
6
,
20
7
36
2
,
36
8
39
9
,
En
d
i
n
g

T
r
u
e
-
Up

o
f

t
h
e

T
r
u
e
-
Up

B
a
l
a
n
c
e
$
3
8
65
8
,
29
8
,
12
4
,
4
3
6
,
33
,
96
4
78
5
,
30
,
79
9
86
8
,
62
9
,
67
7
,
24
,
4
5
4
20
1
,
27
3
.
43
3
,
08
7
36
4
,
89
5
98
5
,
11
,
69
9
28
7
.
4
2
8,
4
9
7
,
26
1
.
4
0
28
9
,
89
8
.
-o
~
(
)
~
"
'
0

.
to

"
'
0

e
n
CD

C
D

C
D
1\
)
5
.
2
Q.

x
'

!=
'
UJ

-"
-
.-
+

-
0
0
(
)
en

.-
+

I
"'
0

U
J
S.

I
.-
+
pc
a
2
0
0
3
1

d
a
h
o
-
S
c
e
n
e
r
i
0
3
d
r
t
r
B
a
r
t
,
xl
s
Po
w
e
r

C
o
s
t

A
d
i
u
s
t
m
e
n
t

S
u
m
m
a
r
v
Ap
i
r
!

2
0
0
3

t
h
r
u

M
a
r
c
h

2
0
0
4
Ap
r
i
l
Ma
y
Ju
n
e
Ju
l
y
Au
o
u
s
t
Se
o
t
e
m
b
e
r
Oc
t
o
b
e
r
No
y
e
m
b
e
r
De
c
e
m
b
e
r
Ja
n
u
a
r
v
Fe
b
r
u
a
r
v
Ma
r
c
h
To
t
a
l
In
c
r
e
m
e
n
t
a
l

D
e
f
e
r
r
a
l
00
0
,
00
0
De
f
e
r
r
a
l

B
a
l
a
n
c
e

2
0
0
3
-
20
0
4
18
7
4
,
33
3
,
81
8
,
28
8
,
18
1
8
,
28
8
,
56
)
18
1
,
71
1
.
4
4
18
1
71
1
.
4
4
18
1
,
71
1
.
4
4
18
1
,
71
1
.
4
4
18
1
,
71
1
.
4
4
18
1
71
1
.
4
4
18
1
,
71
1
.
4
4
18
1
71
1
.
4
4
18
1
,
71
1
.
4
4
Be
a
i
n
n
i
n
a

T
r
u
e
-
Ua

o
f

T
r
u
e
-
Un

B
a
l
a
n
c
e
(1
0
,
00
0
,
00
0
,
10
,
00
0
00
0
,
60
3
,
22
5
,
18
,
78
5
89
7
,
96
7
,
20
7
,
69
)
17
,
14
7
,
15
3
,
16
,
32
5
,
73
1
,
62
)
(5
,
50
2
,
94
1
,
14
,
67
8
,
77
9
.
4
1
13
,
85
3
,
24
4
.
02
6
,
33
2
,
19
8
,
04
3
.
Mo
n
t
h
l
y

I
n
t
e
r
e
s
t

R
a
t
e
Mo
n
t
h
l
Y

I
n
t
e
r
e
s
t
11
6
,
66
6
,
(1
6
,
66
6
,
(1
6
,
00
5
,
(1
4
,
64
3
,
(1
3
,
27
8
,
(1
1
,
91
1
,
(1
0
,
54
2
,
89
)
(9
,
17
1
.
5
7
(7
,
79
7
,
16
,
42
2
.
04
3
,
(3
,
66
3
.
4
1
11
3
1
,
81
4
.
Mo
n
t
h
l
v

C
o
l
l
e
c
t
i
o
n

Re
f
u
n
d
43
0
,
10
7
,
18
3
3
,
33
3
,
18
3
3
,
33
3
,
18
3
3
,
33
3
,
(8
3
3
,
33
3
,
83
3
,
33
3
,
18
3
3
,
33
3
,
18
3
3
,
33
3
,
83
3
,
33
3
,
18
3
3
,
33
3
.
18
3
3
,
33
3
.
76
3
,
44
0
,
Mo
n
t
h
l
y

C
o
l
l
e
c
t
i
o
n

Re
f
u
n
d

M
o
l
i
e
d

T
o

I
n
t
e
r
e
s
t
(3
3
,
33
3
,
(1
6
,
00
5
,
38
)
(1
4
64
3
,
16
)
(1
3
,
27
8
.
11
1
,
91
1
,
92
)
(1
0
,
54
2
,
(9
,
17
1
,
(7
,
79
7
,
97
)
16
,
4
2
2
,
07
)
04
3
,
(3
,
66
3
.
4
1
Mo
n
t
h
i
y

C
o
l
l
e
c
t
i
o
n

Re
f
u
n
d

M
o
i
l
e
d

T
o

B
a
l
a
n
c
e
13
9
6
,
77
4
,
(8
1
7
,
32
7
,
95
)
18
1
8
,
69
0
,
17
)
(8
2
0
,
05
4
,
65
)
(8
2
1
42
1
.
4
1
)
(8
2
2
,
79
0
.
4
4
)
(8
2
4
16
1
.
7
6
(8
2
5
,
53
5
,
36
)
(8
2
6
,
91
1
.
26
)
18
2
8
,
28
9
.
4
4
(8
2
9
,
66
9
,
63
1
,
62
6
,
58
)
En
d
i
n
g

T
r
u
e
-
Up

o
f

t
h
e

T
r
u
e
-
Up

B
a
l
a
n
c
e
00
0
,
00
0
,
60
3
,
22
5
,
18
,
78
5
,
89
7
,
96
7
,
20
7
,
14
7
,
15
3
,
03
)
(6
,
32
5
,
73
1
,
50
2
94
1
.
1
8
67
8
,
77
9
.
4
1
13
,
85
3
,
24
4
,
13
,
02
6
,
33
2
,
19
8
,
04
3
,
36
8
,
37
3
.
4
2
iJ

):
:
-

(
)
~"
O
~
CO

"
0

(/
)
CD

C
D

C
D
tU
s
.
.
Z
g,

X
'

~
tU

:
:

0
(
)
en

-g
'

8
::
J
pc
a
2
0
0
3
l
d
a
h
o
Sc
e
n
e
r
i
0
3
d
r
t
r
B
a
r
t
1
,
xls
The deferred dollars for the Schedule 7 class of $611 655 was divided by the re-distributed
class sales (MWh) of 250 901 to calculate a 2003 adjustment to the Schedule 7 PCA rate in the
amount of 0.2438 ~ per kWh. When applied to the 2000 kWh sales of 272 036, the rate would
have been 0.2248 ~ per kWh. The 2004 rate credit for the Schedule 7 class is the rate based
upon the 1993 sales (0.2438 ~ per kWh) less the rate based upon the 2000 sales (0.2248 ~ per
kWh) which equals 0.0189 ~ per kWh.
The deferred dollars for the Schedule 19 class of $3,798 998 was divided by the re-distributed
class sales (MWh) of 1 744 618 to calculate a 2003 adjustment to the Schedule 19 PCA rate in
the amount of 0.2178 ~ per kWh. When applied to the 2000 kWh sales of 1,943 133, the rate
would have been 0.1955 ~ per kWh. The 2004 rate credit for the Schedule 19 class is the rate
based upon the 1993 sales (0.2178 ~ per kWh) less the rate based upon the 2000 sales (0.1955
~ per kWh) which equals 0.0222 ~ per kWh.
The deferred dollars for the Schedule 24 class of $ $11 617 880 was divided by the re-
distributed class sales (MWh) of 1 631 722 to calculate a 2003 adjustment to the Schedule 19
PCA rate in the amount of 0.7120 ~ per kWh. When applied to the 2000 kWh sales of
841 555, the rate would have been 0.6309 ~ per kWh. The 2004 rate credit for the Schedule
24 class is the rate based upon the 1993 sales (0.7120 ~ per kWh) less the rate based upon the
2000 sales (0.6309 ~ per kWh) which equals 0.0811 ~ per kWh.
Case No. IPC-03-
Appendix 2 to Stipulation
Page 1 of 2
19
9
3

r
e
-
di
s
t
.
20
0
3

R
a
t
e

A
d
j
.
20
0
0

n
o
r
m
.

s
a
l
e
s
Ra
t
e

w
/
2
0
0
0
20
0
4

R
a
t
e

C
r
e
d
i
t
De
f
e
r
r
e
d

(
$
)
cl
a
s
s

(
k
W
h
)
(/
t
lk
W
h
kW
h
kW
h

(
/
t
l
k
W
h
)
(/
t
lk
W
h
Sc
h
e
d
u
l
e

61
1
65
5
25
0
90
1
00
0
24
3
8
27
2
03
5
96
4
22
4
8
01
8
9
Sc
h
e
d
u
l
e

1
9
79
8
99
8
74
4
61
8
00
0
21
7
8
94
3
,
13
2
52
1
19
5
5
02
2
2
Sc
h
e
d
u
l
e

2
4
11

,
61
7
88
0

~

1
63
1
72
2
00
0
71
2
0
84
1
55
4
68
9
63
0
9
08
1
1
53
4

c
l
a
s
s
-
sp
e
c
i
f
i
c

i
n
t
e
r
v
e
n
e
r
fu
n
d
i
n
g

i
s

i
n
c
l
u
d
e
d
,
"'0

)
:
:
0

!)
)

"
0

!)
)
(Q

"
0

CD

C
D

C
D
I\
)
~
Z
8.

x
'

!.J
I\
)

I
\
)

"'
0
0
(
)
en

..
.
.

I
-.

a
"0

U
)
!)
)

C
J
1
..
.
.
::
J
20
0
2

N
o
r
m
.
Es
t
i
m
a
t
e
d
Sa
l
e
s

(
k
W
h
)
26
7
24
1
06
0
61
5
92
8
62
9
24
1
42
9
,
04
9
55
9
,
67
2
38
7
1 ,
26
5
32
7