HomeMy WebLinkAboutYankel COS 1 base case.xlsSheet3
Sheet2
Sheet1
allocator
FERC
Accounting
Company
Allocation
Gen Srv
Area
Lg Power
Irrigation
UNMETERED
MUNICIPAL
TRAFFIC
SC
Account
Account Description
Adjusted
Factor
Residential
Primary
Secondary
Lighting
GEN SERVICE
ST LIGHT
CONTROL
DOE/INEL
JR SIMPLOT
MICRON
TOTAL
CHECK
No.
Factor ID
Idaho
Symbol
(9-P)
(9-S)
(19-P)
(24-S)
GROSS PLANT, PRODUCTION, STEAM (GPPS)
310
Land and Land Rights
311
Structures and Improvements
312
Boiler Plant Equipment
314
Turbogenerator Units
315
Accessory Electric Equipment
316
Misc Power Plant Equipment
310-316
System: Gross Plant, Production, Steam
Energy related
Demand related
energy
summer
10ES
winter
10EW
demand
10S
10W
GROSS PLANT, PRODUCTION, HYDRO (GPPH)
330
331
332
Reservoirs, Dams & Waterways
333
Water Wheel, Turbines, & Generators
334
335
Miscellaneous Power Plant Equipment
336
Roads, Railroads, & Bridges
330-336
System: Gross Plant, Production, Hydro
Total
GROSS PLANT, PRODUCTION, OTHER (GPPO)
340
341
342
Fuel Holders, Producers, & Accessories
343
Prime Movers
344
Generators
345
Accessory Electric Plant
346
System: Gross Plant, Production, Other
System: Gross Plant, Production
GROSS PLANT, TRANSMISSION (GPT)
350
13D
direct assignment
9999DA
352
353
Station Equipment
354
Towers and Structures
355
Poles and Fixtures
355DA
356
Clearing and Grading
356DA
359
Roads and Trails
System: Gross Plant, Transmission
GROSS PLANT, DISTRIBUTION (GPD)
360
20D
substation direct
DIRECT
substation CIAC
361
362
364
Poles, Towers, Fixtures
Pri Lines D
Pri Lines C
20C
secondy direct
Sec Lines D
30D
Sec Lines C
30C
365
Overhead Conductors
366
Underground Conduit
367
Underground Conductors
368
Line Tranformers
Line Trans pri D
Line Trans pri C
Line Trans pri direct
Line Trans sec D
Line Trans sec C
369
Services
370
Meters
371
Installations On Customers' Premises
373
Street Lights
System: Gross Plant, Distribution
GTP ALLOCATOR
GTP
GROSS PLANT, GENERAL (GPG)
389
390
391
Office Furniture and Equipment
392
Transportation Equipment
393
Stores Equipment
394
Tools, Shop and Garage Equipment
395
Laboratory Equipment
396
Power Operated Equipment
397
Communication Equipment
398
Miscellaneous Equipment
System: Gross Plant, General
9999PTD
GROSS PLANT, INTANGIBLE (GPI)
301
Organization
302
Franchises
303
Miscellaneous
System: Gross Plant, Intangible
Total Electric Plant In Service
ACCUMULATED DEPRECIATION, PRODUCTION
Accumulated Depreciation, Production, Steam
Accumulated Depreciation, Production, Hydro
340-346
Accumulated Depreciation, Production, Other
System: Accumulated Depreciation, Production
Production
ACCUMULATED DEPRECIATION, TRANSMISSION
350-359
System: Accumulated Depreciation, Transmission
Transmission
ACCUMULATED DEPRECIATION, DISTRIBUTION
108360
108361
108362
108364
Poles, Towers and Fixtures
108365
108366
108367
108368
Line Transformers
108369
108370
108371
Installations on Customers' Premises
108373
System: Accumulated Depreciation, Distribution
ACCUMULATED DEPRECIATION, GENERAL
System: Accumulated Depreciation, General
Accumulated Provision for Depreciation
ACCUMULATED AMORTIZATION
111IP
Intangible Plant
111CLH
Hydro
System: Accumulated Amortization
Plant in service less accumulated depreciation
customer advances for construction
Power supply
other
custadv
total cust adv for construction
Accumulated deferred income taxes
P111P
Accelerated amortization
Other property
Other
total accum. Def. Income tax
Net electric plant in service
Working Capital
Fuel inventory
10E
Plant Materials & supplies
Production - General
production
Transmission - General
Distribution-General
Other - Unclassified
Total Account 154
Prepaid Items
Ad Valorem taxes
Other prod-related PP
Insurance
Pension expense
Labor
Prepaid retireee benefits
Misc Prepayments
Total Acct 165
Working cash allowance
Total Working Capital
ADDITIONS TO RATE BASE
105
Plant Held For Future Use
Distribution
General
Mining
System Net Plant
total Plant Held For Future Use
Electric Plant Acquisition Adjustments
distribution
Conservation programs
Idaho deferred conservation
Hydro
182
Misc. other regulatory assets
Reorganization costs
LABOR
Am. Falls bond Ref/Boardman coal
KWH-Tot
Photovoltaic start-up et.al.
postretirement
postemployment
incremental security costs
P101P
total other reg. Assets
Total deferred programs
Development of subsidiary rate base
investment in IERCO
KWH-S
KWH
Prepaid Coal Royalties
notes payable to subsidiary
total subsidiary rate base
TOTAL COMBINED RATE BASE
ELECTRIC OPERATING REVENUES
Sales of Electricity
440-448
Retail
Direct
From Ex 39 page 1 line 26
Firm sales for resale
System Opportunity sales
TOTAL SALES OF ELECTRICITY
Other Electric Operating Revenues
Merchandising revenues
M-REV
Miscellaneous service renenues
Rents from electric property
Substation equipment
Acct 353
Station and line rentrals
Trans Plnt
Real Estate rents
Gen Plnt
cogeneration
Cogen
Dark fiber project
Pole attachments
D364
Facilities charges
Overnight park rents
Hydro Plnt
Misc
PTD
Total Acct 454
456
Other electric revenues
Trans for others-Firm
354-359
Trans for others-Non Firm
Antelope-Alt. Service charage
Photovotaic station service
Transmission for IES
Conservation recovery (OR)
Standby charge
Sierra Pacific usage charge
Total acct 456
TOTAL OTHER OPERATING REVENUE
TOTAL OPERATING REVENUES
OPEATION & MAINTENANCE EXPENSE
PRODUCTION O&M EXPENSE
Steam Power Generation
500
Operation Supervision and Engineering
Pl-S
steam Plt
501
Fuel-Related Steam Power Production Expenses
kwh-s
502
Steam Expenses
505
Electric Expenses
Total Acct 505
Pl-s
Rents
System Net Plant, Production, Steam O&M
510
Maintenance Supervision and Engineering
511
Maintenance of Structures
512
Maintenance of Boiler Plant
Total Acct 512
513
Maintenance of Electric Plant
Total Acct 513
514
Maintenance of Miscellaneous Steam Plant
System Net Plant, Production, Steam Maintenance
Tot. Steam Power Generation Production Expenses
Hydraulic Power Generation
535
L 678
hydro plt
536
Water for Power
Pl-h
537
Hydraulic Expenses
538
kwh-h
Total Acct. 538
539
Miscellaneous Hydro Expenses
540
Rents (Hydro Generation)
TOTAL HYDRO OPERATION EXPENSE
541
542
543
Maintenance of Dams and Waterways
544
545
Maintenance of Miscellaneous Hydro Plant
TOTAL HYDRO MAINTENANCE EXPENSE
TOTAL HYDRO O&M EXPENSE
Other Power Generation
546
Pl-O
oth prod plt
547
Fuel
kwh
548
Generation Expense
Total Acct. 548
549
Miscellaneous Other
TOTAL OTHER POWER OPERATION EXP
551
L 701
10D
552
553
Maintenance of Generation and Electric Plant
Total Acct. 553
554
Maintenance of Miscellaneous Other
TOT. OTHER POWER MAINT EXP
TOTAL OTHER POWER O&M EXP
Other Power Supply
Purchased Power-energy related
pp-kwh
Cogen & small power prod.
Capacity related
pp-kw
Total Cogen & small power
Total Acct. 555
556
System Control and Load Dispatch
557
Other Expenses
total Other Power Supply Production Expense
total Production Expense
TRANSMISSION O&M EXPENSE
560
L 715
561
Load Dispatching
L 63
562
Station Expense
L 38-39
563
Overhead Line Expense
L 44-55
Acct 354-56
565
Transmission of Electricity by Others
kwh-T
566
Miscellaneous Transmission Expense
567
Rents - Transmission
TOTAL TRANSMISSION OPERATION
568
L723
569
L 33-34
Acct 352
570
Maintenance of Station Equipment
571
Maintenance of Overhead Lines
573
Maintenance of Miscellaneous Transmission Plant
TOTAL TRANSMISSION MAINTENANCE
total Transmission Expense
DISTRIBUTION O&M EXPENSE
580
L 733
Acct 581-89
581
D3601
582
L 78
acct 362
583
L 83&84
acct 364-65
584
Underground Line Expense
L 85&86
acct 366-67
585
Street Lighting and Signal Systems
direct
586
Meter Expenses
acct 370
587
Customer Installation Expenses
acct 587
588
Miscellaneous Distribution Expenses
589
TOTAL DISTRIBUTION OPERATION
590
L 745
acct 591-98
591
L73
Acct 361
592
593
L 83-84
594
Maintenance of Underground Lines
595
Maintenance of Line Transformers
L 87
acct 368
596
Maintenance of Street Lighting and Signal Systems
597
Maintenance of Meters
598
Maintenance of Miscellaneous Distribution Plant
TOTAL DISTRIBUTION MAINTENANCE
total Distribution Expense
CUSTOMER ACCOUNTS EXPENSE
901
Supervision
L 758
acct 902-03
902
Meter Reading Expenses
acct 902
903
Customer Receipts and Collections
Acct 903
904
Uncollectible Accounts
acct 904
905
Miscellaneous Customer Accounts Expense
L464-466
acct 902-04
total Customer Accounts Expense
CUSTOMER SERVICE EXPENSE
907
L 766
908
Customer Assistance
system conservation
Pl-H
Hydro plt
customers
Total Acct 908
909
Informational and Instructional Advances
910
Miscellaneous Customer Service
L 471-475
acct 908-09
total Customer Service Expense
ADMINISTRATIVE & GENERAL EXPENSE
920
Administrative and General Salaries
921
Office Supplies and Expenses
Admin & Gen. Exp transferred
923
Outside Services
924
Property Insurance
production- steam
all risk & misc
P110P-L20
total account 924
925
Injuries and Damages
926
Employee Pensions and Benefits
927
Franchise Requirements
928
Regulatory Commission Expense
FERC admin assess-capacity
L 24
FERC admin assess-energy
FERC rate case exp
FERC Order 472
FERC other
SEC exp
P110P
IPUC rate case
IPUC other
Oregon rate case
Oregon other
Nevada PSC-rate
Neveda PSC-other
Total acct 928
929
Duplicate Charges
General advertising
931
L 108
general plt
935
Maintenance of General Plant
total Administrative & General Expense
Merchandising expense
M-exp
total Operations and Maintenance Expense
Summary of Operations and Maintenance Expense
Total Production Expense
Total Transmission Expense
Total Distribution Expense
Total Customer Accounts Expense
Total Customer Service Expense
Total Administrative and General Expense
DEPRECIATION EXPENSE
Steam Depreciation
L 20
Steam
Hydro Depreciation
L 21
Other Production Depreciation
L 22
Other Plt
Transmission Depreciation
land and land rights
L 30
strutures
L 35
station equipment
L 40
towers
L 46
poles & fixtures
L 51
overhead conductors
L 56
roads
L 62
Total Transmission plant
Distribution Depreciation
403360
Land and Land Rights (Acct 360)
D360N
403361
Structures (Acct 361)
D361N
net 361
403362
Station Equipment (Acct 362)
D362N
net 362
403364
Poles and Towers (Acct 364)
L 83
403365
Overhead Conductors (Acct 365)
L 84
403366
Underground Conduit (Acct 366)
L 85
403367
Underground Conductor (Acct 367)
L 86
403368
Line Transformers (Acct 368)
403369
Services (Acct 369)
403370
Meters (Acct 370)
403371
Installations on Customers' Premises (Acct 371)
403373
Street Lights (Acct 373)
total Distribution Depreciation
General Depreciation
L 97
p-ptd
Structures & impr
L 98
office furniture
L 99
transportation equ
L 100
stores
L 101
tools, shop, & gar
L 102
laboratory
L 103
power operated equi
L 104
communications equ
L 105
misce
L 106
total General Plant
TOTAL DEPRECIATION EXPENSE
AMORTIZATION EXPENSE
Intangible plant
Hydraulic production
Adjustments, gains & losses
Total Amortization exp
total depreciation & amortization exp
TAXES OTHER THAN INCOME TAXES
Federal taxes
FICA
FUTA
Less payroll deductions
State taxes
Ad Valorem
Jim Bridger
steam
Valmy
Boardman
other production
other gen
other transmission
transm
other distribution
D3602N
other general
general
Licenses-hydro
hydro
Regulatory commission fees
Oregon
Nevada
franchise taxes
Other State taxes
unemployment taxes
labor
hydro generation tax
kwh-tax
Irrigation-PIC
TOTAL TAXES OTHER THAN INCOME
INCOME TAXES
Net provision for defer. Inc tax
Investment tax credit adj
summary of income taxes
Total federal income tax
gross plt
State income tax
other states
total state income tax
Total Operating expenses
Net Operating Income
Rate base
rate of return
electric plant in service
less accum provision for depre
less amort of other utility plant
net electric plant in service
customer advances for constr
accum deferred income taxes
electric plant acquisition adj
working capital
deferred programs
subsidiary rate base
subsidiary CIAC
TOTAL RATE BASE
sales revenues
other operating revenue
TOTAL OPERATING REVENUE
O&M expenses
depreciation exp
amortiz of limited plant exp
taxes other than income
provisions for feferred income tax
investment tax credit adj
federal income taxes
state income taxes
TOTAL OPERATING EXPENSE
OPERATING INCOME
ADD: IERCO OPERATING INCOME
CONSOLIDATED OPERATING INCOME
RATE OF RETURN
CA METER READING
CUSTOMER
C10
SUBSTATION CIAC
D20S
RETAIL SALES REVENUE
R01
REVENUE
R02
SUBSTATIONS - GENERAL
D10U
DEMAND - POWER SUPPLY
D11U
LINES - PRIMARY DEMAND
LINE TRANS - PRIMARY DEMAND
D12U
DEMAND - TRANSMISSION
D13U
LINE TRANS - SECOND DEMAND
LINES - SECONDARY DEMAND
D14U
DEMAND - SUBTRANSMISSION
D15U
DEMAND
D99U
DEMAND - Summer
D99US
ENERGY - ANNUAL
E99U
ENERGY - POWER SUPPLY
ENERGY - Summer
E99US
ENERGY - Non-Summer
E99UW
TRANSMISSION
S01U
DIST SS
S02U
DIST PRI LINES
S03U
DIST LINE TRANS
S04U
STREET LIGHTS
S05U
OTHER - RATE BASE
S06U
OTHER - EXPENSE
S07U
METERS
CW370
METER READING
CW902
UNCOLLECTIBLES
CW904
INSTALL ON CUST PREM
CWINSTAL
SUBSTATIONS - DIRECT
DA3602
LINE TRANS - SECOND DIRECT
DA368
DA373
FACILITIES CHARGE REVENUE
DA454
DEMAND - DIRECT
DA3509
DA ACCT 355
DA355
DA ACCT 356
DA356
DA ACCT 360
DA360
DA ACCT 361
DA361
DA ACCT 362
DA362
360DA
361DA
362DA
LINES - SECONDARY DIRECT
DA3647
INSTALL ON CUST PREMISES
DA371
ENERGY
DAKWH
NUMBER OF BILLINGS
BILLING DEMAND
CUSTOMER WEIGHTS
LINES - PRIMARY CUSTOMER
C20
LINES - SECONDARY CUSTOMER
C30
LINE TRANS - PRIMARY CUST
C50
LINE TRANS - SECOND CUSTOMER
C60
CUSTOMER ACCOUNTS
C903
CA UNCOLLECTIBLES
C904
SERVICES
CW369
D20
D30
D50
D60
Allocator
10s
DEMAND - Non-Summer
10w
11D
15D
364acct
365acct
366acct
367acct
368acct
369acct
369CW
370acct
371acct
373acct
50C
50D
60C
60D
903C
904C
No direct assignment
Production transmission distribution
CIAC detail
Acct 364
Acct 365
Acct 366
Acct 367
Acct 368
Acct 369
Acct 370
Acct 371
Acct 373
5 year customer advances
total
Miscellaneous Revenues 2002
misc-rev direct
Merchandising revenue
distribution less 360, 361, 362, 370
Acct 354-359
Steam plant investment
Production plant investment
Prod. Plt
Other production plant investment
Oth Prod Plt
Distribution sepervision operation
acct 581-89
Distribution sepervision maintenance
acct 590-98
Acct 587 per Brilz WP --28
Acct 902 per Brilz WP-29
Acct 903 per Brilz WP-30
acct 903
Acct 904 Brilz WP-31
Acct 905
Acct 908 syst conservation
2002 customers
DEVELOPMENT OF LABOR ALLOCATOR
supervision & eng 500
L 660
fuel 501
steam expense 502
electric expense 505
misc 506
rents 507
steam operation exp.
supervision & eng 510
L 674
structures 511
boiler plant 512
electric plant 513
misc 514
steam maintenance exp.
TOTAL STEAM GENERATION EXP
supervision & eng 535
L 679-683
water for power 536
hydraulic exp 537
electric exp 538
misc 539
rents 540
hydro operation exp
supervision & eng 541
L 686-689
structures 542
reservoirs, dams 543
electric plant 544
misc 545
hydro maintenance exp
TOTAL HYDRO GENERATION EXP
supervision & eng 546
L 696-698
generation exp 548
misc exp 549
rents 550
other power operation exp
supervision & eng 551
L 702-704
strutures 552
generation & elect plt 553
misc 554
other power maintenance exp
TOTAL OTHER POWER GEN EXP
purchase power 555
Load control & disp. 556
other expenses
total other power supply exp
supervision & eng 560
L 716-721
load dispatching 561
station exp
overhead lines 563
trans by others 565
misc 566
rents 567
total transmission operation exp
supervision & eng 568
L 724-727
sturctures 569
station equipment 570
overhead lines 571
misc 573
total transmission maint. Exp
supervision & eng 580
L 734-742
load dispatch 581
station exp 582
overhead lines 583
L 83+84
underground line exp 584
L 85-86
street light & singnal 585
meter exp 586
acct 586
customer install 587
misc 588
rents 589
total distribution operation
supervision & eng 590
L 746-753
structures 591
L 73
station equipment 592
overhead lines 593
undergournd lines 594
line transformers 595
street linghting & signal 596
meters 597
misc 598
total distribution maintenance
supervision 901
L 759-762
meter reading 902
customer record 903
uncollectible 904
misc 905
L 759-761
tot. customer accounting
supervision 907
L 767-769
customer assistance 908
L474
acct 908
Information 909
L 475
misc 910
L 767-768
tot. cust serv & info
administrataive & general 920
non-A&G labor
office supplies 921
A&G exp transferred 922
outside services 923
O&M-M
property insurance 924
production-steam
total acct 924
injuries & damages 925
employee pensions & benefits 926
franchise requirements 927
regulatory expense 928
FERC admin assessments
duplicate charges 929
general advertising 9301
misc 9302
rents 931
general plant maintenance 935
gen. Plt
Total A&G expenses
O&M PROD,TRANS,DIST,CA & CI (LABOR ONLY)
ratio
TOTAL OPER & MAINT EXP
TOTAL LABOR-RATIO
Total (not net) plant less intangible
kwh tax per Brilz WP-35
kwh tax
demand transmission
Non-weighted per Company filing Exhibit 40
Weighted per Company filing Exhibit 40
Irrigation Demand Normalized, the rest per Company filing Exhibit 40
this allocator on page 111 of Ex 37 is slightly different than the numbers derived here
Total Distribution Plant
Total plant including intangible
Net Total plant less intangible
Per Company-2002 energy base
Normalized 2003 energy base
1.00
2.00
1.00
3.00
-1.00
-7.00
-15.00
-40.00
-41.00
-42.00
-1.00
-7.00
-15.00
-40.00
-41.00
-42.00
4.00
5.00
6.00
7.00
8.00
9.00
10.00
11.00
12.00
13.00
14.00
729572138.00
730786213.29
1214075.29
15.00
0.55
1.00
0.45
403161563.46
16.00
0.45
1.00
326410574.54
17.00
403161563.46