20180606IPC to REC Attachment No. 1.2.PDF

IDAHO POWER
ANNUAL COST OF OVERHEAD DISTRIBUTION LINES
CONSTRUCTED WITH CONTRIBUTED CAPITAL
FOR THE 12 MONTHS ENDING DECEMBER 31 ,1989
C,"0 M P A N Y
L i ne
No Descr i pt i on Amount (1)Reference (2)
INVESTMENT IN OVERHEAD LINES
(Poge A)
(Page 4)
(Lines 1+2)
1 Poles —Account 364
Conductor -Account 365
88,426,025
56 ,690,1702
3 Total 1 45 ,1 16.195
INVESTMENT IN GENERAL PLANT
Total General Plant
Total Labor
Total Labor Excluding A&G
Labor on Overhead Lines:
Operation Acct 583
Maintenance Acct 593
(Page 8)
(Page 10)
(Page 10)
(Page 9)
(Page 9)
(Lines 8+9)
(Page 9)
(Page 9)
(Lines 11-12)
(Lines 10/13)
85,217,906
38,768,921
25.983,037
4
5
6
7
832,418
1 ,317,226
8
9
10 Tot a I 2,149 ,644
Total Distribution OJcM Labor
Less:Accts 580 and 590
11 10,792,166
2,078,59912
8,713.567TotaI13
O&M Accts 583 and 593 as %of Total 24 670%14
Portion of Accts 580 and 590 Assigned
to Accts 583 and 593 (Lines 14*12)15 512,792
(Lines 1 0+1 5 )Total Labor in Overhead Lines 2,662,43616
Overhead Lines Labor as %of
Total Labor Excluding AJcG (Lines 1 6/6)10 247%17
Overhead Lines Labor %of
(Lines 1 6/5)
(Lines 4*17)
(Lines 3+19)
18 Total Labor 6.867%
19 General Plant Assigned to Overhead Lines 8,732,129
Total Investment in Overhead Lines 153,848.32420
(1)Amounts are from the Company's accounting records for thetwelvemonthsendingDecember31,1989.
(2)The (Page §)designation refers to the page number of thesupportingdocumentation(Attachment 2).The (Line #..)designation refers to the Annual Cost Worksheet (Attachment 1)
Attachment 1
Page 1 of 3
Cf'U M P A N YIDAHO
ANNUAL COST OF OVERHEAD DISTRIBUTION LINES
CONSTRUCTED WITH CONTRIBUTED CAPITAL
FOR THE 12 MONTHS ENDING DECEMBER 31,1989
POWER
OPERATION AND MAINTENANCE EXPENSE -OVERHEAD LINES:
(Page 1 1 )
(Page 1 1 )
(Page 1 1 )
(Lines 21/(23-22))
(Lines 22*24)
21 Operation Expense -Acct 583 1 ,024.930
22 Operation Supervision and Engineering —Acct 580
Total Distribution Operation
Acct 583 as a percent of Total
1 ,332,406
8,852,229
1 3 .630%
23
24 less 580.
Supv Jc Engnr assigned to overhead.181 ,60325
(Page 1 1 )
(Page 1 1 )
(Page 1 1 )
(Lines 26/(28-27))
(Lines 27*29)
(Lines 21+25+26+30)
Mointenonce Expense —Acct 593 5,023,79426
Maintenance Supervision and Engineering —Acct 590
Total Distribution Maintenance
Acct 593 as a percent of Total
27 1 ,507,199
1 1 ,384,890
50.860%
28
29 less 590.
766,56130SupvItEngnrossignedtooverhead.
Total Direct 0 It M Expense31 6,996,889
ADMINISTRATIVE AND GENERAL EXPENSE ASSIGNMENT TO OH LINES:
(Page 12)
(Lines 17*32)
(Page 12)
(Lines 1 8*34)
(Lines 33+35)
(Lines 31+36)
20 ,680 .106
2,1 19 ,054
Accounts 920,921 ,923,930.2,931 and 935
on basis of General Plant Assignment.
32
33
Accounts 925 ond 926 Assigned on basis
of Total Labor Expense
16,920,021
1 ,161 .974
34
35
36 Total A&G Expense Assigned 3,281 ,028
Total Operation and Maintenance Expense37 10,277,916
(Lines 37/20)38 OPERATION AND MAINTENANCE AS %OF PLANT INVESTMENT:6.681%
PAYROLL TAXES -OVERHEAD LINES:
Payroll Taxes (FICA,FUTA,It State Unemp)
As Percent of Total Payrol I
(Page 13)
(Lines 39/5)
(Line 16)
(Page 10)
(Lines 42*17)
(Lines 41+43)
(Lines 44*40)
(L i nes 45/20)
(Page 14)
Attachment 1
Page 2 of 3
39 2,994,446
7 .724%
2,662,436
12,785,854
1 ,310,147
40
Direct Payroll —Overhead Lines
Total Labor A&G Expense
Assign to Overhead Lines
41
42
43
44 Tota I Pay ro I I 3,972,583
45 Pay roll Tax 306 ,836
46 PAYROLL TAX AS %OF PLANT INVESTMENT 0.211%
47 PROPERTY TAXES -OVERHEAD LINES:0 970%
ctPm pPOWER
ANNUAL COST OF OVERHEAD DISTRIBUTION LINES
CONSTRUCTED WITH CONTRIBUTED CAPITAL
FOR THE 12 MONTHS ENDING DECEMBER 31,1989
IDAHO ANY
TOTAL ANNUAL COST OF PLANT FINANCED WITH CONTRIBUTED CAPITAL:
0*M EXPENSE
PAYROLL TAXES
PROPERTY TAXES
(Line 38)
(Line 46)
(Line 47)
(Lines 46+49+50 )
(Line 51/12 Mos .)
6.681%
0.211%
0.970%
48
49
50
7 .662%TOTAL51
0 .655%COST PER MONTH52
Attachment 1
Page 3 of 3