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20110919PAC to Staff Attach 228.xls
FERC Account Spread Payroll Tax Pension & Benefits Misc Labor Escalation Labor Increases Escalation Summary Description Account Description Total 5001XX 5002XX 5003XX 5005XX 50109X 50112X Premium Pay 5016XX 50122X Annualized Adjustment Ref. Regular Ordinary Time Overtime Subtotal for Escalation Unused Leave Accrual Other Salary/Labor Costs JO Cutbacks Subtotal Bare Labor Total Incentive Overtime Meals Severance/Redundancy (1) Physical Exam Education Assistance Mining Salary/Benefit Credit Total Other Labor Subtotal Labor and Incentive SERP Plan Post Employment Benefits - FAS 112 Total Pensions Pension Administration Medical Dental Vision Life 401(k) Administration Accidental Death & Disability Long-Term Disability Worker's Compensation Other Salary Overhead Total Benefits Subtotal Pensions and Benefits Payroll Tax Expense Payroll Tax Expense-Unemployment Total Payroll Taxes Total Labor Non-Utility and Capitalized Labor Total Utility Labor Notes: Acct Account Desc. Reg/Ordinary Time Grand Total Group Code Labor Group Officer/Exempt IBEW 125 IBEW 659 UWUA 197 IBEW 57 PD IBEW 57 PS PCCC Non-Exempt IBEW 57 CT Non-Exempt Annualization Increase Wage and Employee Benefit Adjustment Composite Labor Increases Miscellaneous Bare Labor Escalation % Increase Annualization Adjustment labor, incentive, other labor, pensions, benefits, and payroll taxes. labor group and annualized to reflect wage increases during the base period. These annualizations 50110X Temporary/Contract Labor 4.3.8 4.3.9 Rocky Mountain Power 50115X Pensions (2) Post Retirement Benefits - FAS 106 (2) UWUA 127 Unused Sick Leave Accrual Annual Increase 401(k) 401(k) Fixed UWUA 127 IBEW 57 PD IBEW 57 PS IBEW 57 WY IBEW 57 WY Annual Incentive Plan of the procedures used to develop the pro forma labor expenses. Bonus and Awards Annual Incentive Plan Compensation The unadjusted, annualized (12 months ended December 2010), and pro forma period (12 months ending 2. Actual December 2010 expenses for regular time, overtime, and premium pay were identified by 3. The annualized December 2010 regular time, overtime, and premium pay expenses were then 5. Pro forma December 2011 pension and employee benefit expenses are based on either December 12 Months Ended December 2010 12 Months Ending December 2011 Labor (12 months ended December 2010) December 2010 Annualized Labor December 2011 Pro Forma Labor December 2011 Pro forma December 2010 Annualized December 2010 Actual 12 Months Ended December 2010 12 Months Ended December 2011 Labor Increases - January 2010 through December 2011 Increases occur on the 26th of each month. For this exhibit, each increase is listed on the first day of the following month. For example, an increase that occurs on December 26, 2010 is shown as effective on January 1, 2011. Regular Time/Overtime/Premium Pay December 2010 - ACTUAL Regular Time/Overtime/Premium Pay December 2010 - ANNUALIZED Regular Time/Overtime/Premium Pay December 2011 - PRO FORMA (1) (2) (3) Actual Pro Forma Adjustment Pro Forma Increase 2011 actuarial projections or are calculated by using actual data escalated to December 2011. described above. were escalated using the actual rates for 2011. Projected labor increases supported by planning targets. Negotiations ongoing. Idaho General Rate Case - December 2010 4.3.5 4.3.5&6 4.3.10 Page 4.2.2 Page 4.3.2 Ref. 4.3.4 4.3.4 December 2011) labor expenses are summarized on page 4.3.4. The following is an explanation 1. Actual December 2010 total labor related expenses are identified on page 4.3.4, including bare can be found on page 4.3.5. escalated prospectively by labor group to December 2011 (see page 4.3.6). Union costs were escalated using the contractual and planned rates found on page 4.3.7. Non-union costs These expenses can be found on page 4.3.9. 6. Payroll tax calculations can be found on page 4.3.10. 4.3.14 Labor increases supported by union contracts Pro Forma Annual Incentive Plan Escalation December 2011 Pro Forma Pro Forma Increase to December 2011 A B C D D - A Actual December 2010 Net of Joint Venture Actual December 2010 GROSS December 2011 Projected GROSS December 2011 Projected NET of Joint Venture Ref Pensions - FAS 87* Post Retirement Benefits - FAS 106 Subtotal Ref 4.3.4 *Adjusted to cash basis in Adjustment 4.16 Idaho General Rate Case - December 2010 Payroll Tax Adjustment Calculation FICA Calculated on December 2010 Annualized Labor Reference Annualized Wages Adjustment Annualized Incentive Adjustment Medicare Rate (no cap) Social Security Rate Percentage of Social Security Eligible Wages Total FICA Tax FICA Calculated on December 2011 Pro Forma Labor Pro Forma Wages Adjustment Pro Forma Incentive Adjustment Adjustment by FERC Account Revised Protocol & 2010 Protocol Factor Indicator 2010 RP Indicator RP Actual 12 Months Ended December 2010 % Of Total BL Annualization Adjustment Annualized 12 Months Ended December 2010 Pro Forma Adjustment Pro Forma 12 Months Ending December 2011 Utility Labor Ref. Page 4.3.4 Capital/Non Utility 500SG 501SE 502SG 503SE 505SG 506SG 506SSGCH 510SG 511SG 511SSGCH 512SG 512SSGCH 513SG 514SG 514SSGCH 535SG-P 535SG-U 536SG-P 537SG-P 537SG-U 539SG-P 539SG-U 540SG-P 540SG-U 541SG-P 542SG-P 542SG-U 543SG-P 543SG-U 544SG-P 544SG-U 545SG-P 545SG-U 546SG 548SG 548SSGCT 549SG 552SG 552SSGCT 553SG 553SSGCT 554SG 554SSGCT 556SG 557SG 560SG 561SG 562SG 563SG 566SG 567SG 568SG 569SG 570SG 571SG 572SG 573SG 580SNPD 581SNPD 582CA 582IDU 582OR 582SNPD 582UT 582WA 582WYP 583CA 583IDU 583OR 583SNPD 583UT 583WA 583WYP 583WYU 585SNPD 586CA 586IDU 586OR 586SNPD 586UT 586WA 586WYP 586WYU 587CA 587IDU 587OR 587UT 587WA 587WYP 587WYU 588CA 588IDU 588OR 588SNPD 588UT 588WA 588WYP 588WYU 589CA 589IDU 589OR 589UT 589WA 589WYP 589WYU 590CA 590IDU 590OR 590SNPD 590UT 590WA 590WYP 592CA 592IDU 592OR 592SNPD 592UT 592WA 592WYP 592WYU 593CA 593IDU 593OR 593SNPD 593UT 593WA 593WYP 593WYU 594CA 594IDU 594OR 594UT 594WA 594WYP 594WYU 595SNPD 596CA 596IDU 596OR 596UT 596WA 596WYP 596WYU 597CA 597IDU 597OR 597SNPD 597UT 597WA 597WYP 597WYU 598CA 598OR 598SNPD 598UT 598WA 598WYU 901CN 901OR 901WYP 902CA 902CN 902IDU 902OR 902UT 902WA 902WYP 902WYU 903CA 903CN 903IDU 903OR 903UT 903WA 903WYP 903WYU 905CN 907CN 908CA 908CN 908IDU 908OR 908OTHER 908UT 908WYP 909CA 909CN 910CN 920SO 921SO 921WA 922SO 928CA 928IDU 928OR 928SO 928UT 928WA 928WYP 929SO 935OR 935SO 935WA of the actual payment rate from 2008 through 2010, multiplied by pro forma wages. AIP is the second step of a two-stage compensation philosophy that provides employees with market average compensation with a portion at risk and based on achieving annual goals. Union employees do not participate in the Company's Annual Incentive Plan; instead, they receive annual increases to their wages that are reflected in the escalation Test Year Annual Incentive Plan (AIP) Calculation Officer/Exempt Actual Wages PCCC Non-Exempt Actual Wages Non-Exempt Actual Wages Total Wages Actual AIP AIP as a % of Wages Cy 2008 Cy 2009 Cy 2010 3-year Total Ref 4.3.5 Test Year Above Ref 4.3.6 (Rounded) Ref Above Ref Below 4. Annual Incentive Plan (AIP) compensation is included using a three year average (1) MEHC Transition severance amortization accrual effects are not included. Please refer to adjustment 4.9. (2) Pension Curtailment Gain and Pension and Post Retirement Measurement Date Change effects are not included. Please also refer to pension related adjustments 4.6 and 4.16. Attach IPUC 228 Filed Change from Filed Incremental Adjustment Allocation Code Idaho Allocation % Idaho Allocation OTHER SG SG-P SG-U SE SO SNPD CN UT IDU WYP WYU CA OR WA Pro Forma 12 Months Ending December 2011 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4 15435524.50 0.02 24229.23 15459753.73 285197.79 15744951.51 0.06 $952,961.98 -250204.91 -3.53E-04 -392.75 -250597.66 -4622.96 -255220.62 0.06 ($16,183.60) 17239877.32 0.02 27061.53 17266938.85 318536.30 17585475.15 0.06 1064359.53 79073.34 1.11E-04 124.12 79197.46 1461.02 80658.48 0.06 5114.57 1809446.35 2.55E-03 2840.30 1812286.65 33432.62 1845719.27 0.06 111712.02 40512790.85 0.06 63593.15 40576383.99 748543.29 41324927.28 0.06 2501188.04 -3377.58 -4.76E-06 -5.30 -3382.88 -62.41 -3445.29 0.06 -208.53 2882560.83 4.06E-03 4524.77 2887085.60 53260.25 2940345.86 0.06 177964.21 6852781.61 9.66E-03 10756.85 6863538.46 126616.89 6990155.35 0.06 423078.61 -914.60 -1.29E-06 -1.44 -916.04 -16.90 -932.94 0.06 -56.47 26010898.23 0.04 40829.45 26051727.67 480595.95 26532323.63 0.06 1605866.84 -73265.00 -1.03E-04 -115.00 -73380.01 -1353.70 -74733.70 0.06 -4523.25 11027522.77 0.02 17309.96 11044832.74 203752.39 11248585.13 0.06 680819.75 2610826.46 3.68E-03 4098.23 2614924.68 48239.50 2663164.18 0.06 161187.81 -5115.44 -7.21E-06 -8.03 -5123.47 -94.52 -5217.98 0.06 -315.82 2371355.00 3.34E-03 3722.33 2375077.32 43814.85 2418892.17 0.06 146403.26 1661539.16 2.34E-03 2608.13 1664147.29 30699.79 1694847.07 0.06 102580.49 80063.46 1.13E-04 125.68 80189.14 1479.31 81668.45 0.06 4942.98 373739.45 5.27E-04 586.66 374326.11 6905.48 381231.59 0.06 23074.01 58327.92 8.22E-05 91.56 58419.48 1077.71 59497.19 0.06 3601.06 5872547.10 8.27E-03 9218.17 5881765.27 108505.38 5990270.64 0.06 362560.67 4582328.93 6.46E-03 7192.91 4589521.84 84666.39 4674188.22 0.06 282904.88 -153967.52 -2.17E-04 -241.68 -154209.20 -2844.81 -157054.02 0.06 -9505.68 7.94 1.12E-08 0.01 7.95 0.15 8.10 0.06 0.49 241.04 3.40E-07 0.38 241.42 4.45 245.87 0.06 14.88 424954.54 5.99E-04 667.05 425621.59 7851.76 433473.35 0.06 26235.94 78243.27 1.10E-04 122.82 78366.09 1445.68 79811.77 0.06 4830.60 326592.85 4.60E-04 512.65 327105.51 6034.36 333139.87 0.06 20163.26 461124.95 6.50E-04 723.83 461848.78 8520.07 470368.85 0.06 28469.04 732315.84 1.03E-03 1149.52 733465.36 13530.79 746996.15 0.06 45211.88 268113.45 3.78E-04 420.86 268534.30 4953.86 273488.16 0.06 16552.85 707236.85 9.97E-04 1110.15 708347.00 13067.41 721414.41 0.06 43663.55 289682.50 4.08E-04 454.72 290137.22 5352.38 295489.60 0.06 17884.49 1713.34 2.41E-06 2.69 1716.03 31.66 1747.68 0.06 105.78 4746249.46 6.69E-03 7450.21 4753699.68 87695.10 4841394.77 0.06 293025.05 602492.48 8.49E-04 945.74 603438.22 11132.08 614570.30 0.06 37196.82 2592868.85 3.65E-03 4070.04 2596938.89 47907.70 2644846.59 0.06 160079.14 123670.58 1.74E-04 194.13 123864.71 2285.03 126149.73 0.06 7635.20 47861.87 6.74E-05 75.13 47937.00 884.33 48821.33 0.06 2954.91 1928226.88 2.72E-03 3026.75 1931253.63 35627.30 1966880.93 0.06 119045.32 143735.66 2.03E-04 225.62 143961.28 2655.76 146617.05 0.06 8873.99 41166.67 5.80E-05 64.62 41231.29 760.62 41991.92 0.06 2541.56 85490.95 1.21E-04 134.20 85625.14 1579.59 87204.73 0.06 5278.06 412505.52 5.81E-04 647.51 413153.03 7621.75 420774.78 0.06 25467.36 32345818.35 0.05 50773.41 32396591.75 597644.47 32994236.22 0.06 1996973.60 3913405.88 5.51E-03 6142.89 3919548.78 72306.88 3991855.66 0.06 241606.76 8659236.21 0.01 13592.45 8672828.66 159994.24 8832822.89 0.06 534605.92 1113331.56 1.57E-03 1747.60 1115079.17 20570.71 1135649.88 0.06 68735.12 70117.41 9.88E-05 110.06 70227.47 1295.54 71523.01 0.06 4328.92 319322.40 4.50E-04 501.24 319823.64 5900.03 325723.67 0.06 19714.40 158567.49 2.23E-04 248.90 158816.40 2929.81 161746.20 0.06 9789.68 1032070.75 1.45E-03 1620.05 1033690.79 19069.28 1052760.07 0.06 63718.22 2538133.62 3.58E-03 3984.12 2542117.75 46896.37 2589014.12 0.06 156699.88 6214823.76 8.76E-03 9755.44 6224579.20 114829.53 6339408.73 0.06 383692.22 -2424522.17 -3.42E-03 -3805.79 -2428327.96 -44797.21 -2473125.16 0.06 -149685.71 13984.15 1.97E-05 21.95 14006.10 258.38 14264.48 0.06 863.36 6590.87 9.29E-06 10.35 6601.21 121.78 6722.99 0.06 406.91 15225989.75 0.02 23900.32 15249890.07 281326.27 15531216.34 0.05 720034.21 13234011.56 0.02 20773.50 13254785.06 244521.06 13499306.11 0.05 625833.93 75779.88 1.07E-04 118.95 75898.83 1400.16 77298.99 0.00 0.00 122148.02 1.72E-04 191.74 122339.75 2256.89 124596.65 1.00 124596.65 482635.38 6.80E-04 757.60 483392.98 8917.52 492310.49 0.00 0.00 19451.96 2.74E-05 30.53 19482.49 359.41 19841.90 0.05 919.88 769233.98 1.08E-03 1207.47 770441.45 14212.92 784654.37 0.00 0.00 144038.43 2.03E-04 226.10 144264.53 2661.36 146925.88 0.00 0.00 315987.01 4.45E-04 496.01 316483.02 5838.40 322321.42 0.00 0.00 303211.17 4.27E-04 475.95 303687.12 5602.35 309289.47 0.00 0.00 167453.01 2.36E-04 262.85 167715.86 3093.98 170809.84 1.00 170809.84 2450270.41 3.45E-03 3846.20 2454116.61 45272.95 2499389.56 0.00 0.00 19599.27 2.76E-05 30.77 19630.03 362.13 19992.16 0.05 926.85 1267749.32 1.79E-03 1989.99 1269739.31 23423.84 1293163.16 0.00 0.00 284770.61 4.01E-04 447.01 285217.61 5261.63 290479.24 0.00 0.00 246465.55 3.47E-04 386.88 246852.42 4553.87 251406.30 0.00 0.00 74574.23 1.05E-04 117.06 74691.29 1377.89 76069.18 0.00 0.00 208881.99 2.94E-04 327.88 209209.87 3859.45 213069.33 0.05 9877.99 178756.22 2.52E-04 280.59 179036.81 3302.83 182339.64 0.00 0.00 232854.76 3.28E-04 365.51 233220.28 4302.39 237522.67 1.00 237522.67 2133419.42 3.01E-03 3348.84 2136768.26 39418.58 2176186.84 0.00 0.00 946990.48 1.33E-03 1486.50 948476.97 17497.27 965974.25 0.05 44783.00 1168255.36 1.65E-03 1833.82 1170089.18 21585.52 1191674.70 0.00 0.00 290871.11 4.10E-04 456.58 291327.69 5374.34 296702.03 0.00 0.00 459960.26 6.48E-04 722.00 460682.26 8498.55 469180.82 0.00 0.00 52733.39 7.43E-05 82.78 52816.17 974.34 53790.51 0.00 0.00 515994.80 7.27E-04 809.96 516804.76 9533.89 526338.65 0.00 0.00 334149.61 4.71E-04 524.52 334674.13 6173.99 340848.11 1.00 340848.11 3788904.19 5.34E-03 5947.46 3794851.65 70006.50 3864858.16 0.00 0.00 4268913.51 6.02E-03 6700.94 4275614.45 78875.50 4354489.95 0.00 0.00 816519.00 1.15E-03 1281.69 817800.70 15086.59 832887.28 0.00 0.00 790773.21 1.11E-03 1241.28 792014.49 14610.89 806625.38 0.00 0.00 52555.23 7.41E-05 82.50 52637.73 971.05 53608.77 0.00 0.00 -41459.49 -5.84E-05 -65.08 -41524.57 -766.04 -42290.60 0.00 0.00 -53059.30 -7.48E-05 -83.29 -53142.58 -980.36 -54122.95 1.00 -54122.95 -459156.85 -6.47E-04 -720.74 -459877.59 -8483.71 -468361.30 0.00 0.00 205631.48 2.90E-04 322.78 205954.26 3799.39 209753.66 0.05 9724.27 10493.88 1.48E-05 16.47 10510.35 193.89 10704.24 0.00 0.00 -51308.67 -7.23E-05 -80.54 -51389.21 -948.02 -52337.23 0.00 0.00 -81310.86 -1.15E-04 -127.63 -81438.49 -1502.36 -82940.85 0.00 0.00 -40631.11 -5.73E-05 -63.78 -40694.89 -750.73 -41445.62 0.00 0.00 10586.51 1.49E-05 16.62 10603.12 195.60 10798.73 0.00 0.00 747.41 1.05E-06 1.17 748.58 13.81 762.39 1.00 762.39 82573.94 1.16E-04 129.62 82703.55 1525.70 84229.25 0.00 0.00 14724.54 2.08E-05 23.11 14747.65 272.06 15019.71 0.00 0.00 9110.67 1.28E-05 14.30 9124.97 168.34 9293.31 0.00 0.00 8923.20 1.26E-05 14.01 8937.21 164.87 9102.08 0.00 0.00 -129.15 -1.82E-07 -0.20 -129.35 -2.39 -131.74 0.00 0.00 15519.30 2.19E-05 24.36 15543.66 286.75 15830.40 0.00 0.00 42707.18 6.02E-05 67.04 42774.22 789.09 43563.31 1.00 43563.31 231700.67 3.27E-04 363.70 232064.38 4281.07 236345.44 0.00 0.00 4568143.52 6.44E-03 7170.64 4575314.16 84404.29 4659718.45 0.05 216026.65 287801.11 4.06E-04 451.76 288252.87 5317.62 293570.49 0.00 0.00 9867.21 1.39E-05 15.49 9882.70 182.31 10065.01 0.00 0.00 79070.08 1.11E-04 124.12 79194.20 1460.96 80655.15 0.00 0.00 410155.20 5.78E-04 643.82 410799.02 7578.32 418377.34 0.00 0.00 498116.87 7.02E-04 781.90 498898.77 9203.56 508102.33 1.00 508102.33 2310317.42 3.26E-03 3626.52 2313943.94 42687.08 2356631.02 0.00 0.00 1370438.75 1.93E-03 2151.19 1372589.94 25321.21 1397911.14 0.05 64807.79 2619811.34 3.69E-03 4112.33 2623923.68 48405.51 2672329.18 0.00 0.00 458312.51 6.46E-04 719.42 459031.92 8468.11 467500.03 0.00 0.00 700121.78 9.87E-04 1098.98 701220.76 12935.95 714156.71 0.00 0.00 531.91 7.50E-07 0.83 532.74 9.83 542.57 0.00 0.00 3479385.35 4.90E-03 5461.61 3484846.96 64287.61 3549134.57 0.00 0.00 2221095.79 3.13E-03 3486.47 2224582.26 41038.55 2265620.81 1.00 2265620.81 7309924.55 0.01 11474.43 7321398.98 135063.39 7456462.37 0.00 0.00 -565452.18 -7.97E-04 -887.59 -566339.77 -10447.70 -576787.47 0.05 -26740.13 7790610.87 0.01 12228.96 7802839.83 143944.90 7946784.73 0.00 0.00 426491.22 6.01E-04 669.47 427160.68 7880.16 435040.84 0.00 0.00 1363426.55 1.92E-03 2140.18 1365566.73 25191.64 1390758.37 0.00 0.00 409907.21 5.78E-04 643.43 410550.64 7573.74 418124.38 0.00 0.00 358863.19 5.06E-04 563.31 359426.50 6630.61 366057.11 0.00 0.00 397039.07 5.59E-04 623.23 397662.30 7335.98 404998.28 1.00 404998.28 3718513.11 5.24E-03 5836.97 3724350.08 68705.91 3793055.98 0.00 0.00 7258786.56 0.01 11394.16 7270180.72 134118.53 7404299.25 0.00 0.00 728083.51 1.03E-03 1142.88 729226.39 13452.59 742678.98 0.00 0.00 900345.88 1.27E-03 1413.28 901759.16 16635.43 918394.59 0.00 0.00 113750.81 1.60E-04 178.56 113929.37 2101.74 116031.11 0.00 0.00 718683.15 1.01E-03 1128.12 719811.27 13278.90 733090.17 0.05 33986.39 108144.33 1.52E-04 169.75 108314.08 1998.15 110312.24 0.00 0.00 124883.04 1.76E-04 196.03 125079.07 2307.43 127386.50 1.00 127386.50 836380.72 1.18E-03 1312.87 837693.59 15453.57 853147.16 0.00 0.00 337881.60 4.76E-04 530.37 338411.98 6242.94 344654.92 0.00 0.00 135063.02 1.90E-04 212.01 135275.03 2495.52 137770.55 0.00 0.00 287074.51 4.05E-04 450.62 287525.13 5304.19 292829.33 0.00 0.00 37948.85 5.35E-05 59.57 38008.42 701.17 38709.59 0.00 0.00 49795.67 7.02E-05 78.16 49873.84 920.06 50793.90 0.00 0.00 256319.37 3.61E-04 402.35 256721.71 4735.94 261457.65 1.00 261457.65 888166.82 1.25E-03 1394.16 889560.98 16410.41 905971.38 0.00 0.00 735993.23 1.04E-03 1155.29 737148.52 13598.74 750747.26 0.05 34804.98 1782924.09 2.51E-03 2798.67 1785722.75 32942.58 1818665.33 0.00 0.00 371783.53 5.24E-04 583.59 372367.12 6869.34 379236.46 0.00 0.00 468261.70 6.60E-04 735.03 468996.73 8651.94 477648.67 0.00 0.00 82137.64 1.16E-04 128.93 82266.57 1517.63 83784.20 0.00 0.00 14940.28 2.11E-05 23.45 14963.73 276.05 15239.78 0.00 0.00 65305.54 9.20E-05 102.51 65408.05 1206.63 66614.68 0.00 0.00 1073610.34 1.51E-03 1685.25 1075295.60 19836.79 1095132.39 0.05 50770.83 6171.93 8.70E-06 9.69 6181.62 114.04 6295.65 0.00 0.00 30041.27 4.23E-05 47.16 30088.42 555.06 30643.49 0.00 0.00 167.35 2.36E-07 0.26 167.62 3.09 170.71 0.00 0.00 1973931.29 2.78E-03 3098.49 1977029.78 36471.77 2013501.55 0.04 77900.19 1164.05 1.64E-06 1.83 1165.88 21.51 1187.38 0.00 0.00 69.76 9.83E-08 0.11 69.87 1.29 71.16 0.00 0.00 743717.17 1.05E-03 1167.42 744884.59 13741.45 758626.04 0.00 0.00 1481154.54 2.09E-03 2324.98 1483479.52 27366.87 1510846.39 0.04 58453.01 1373570.28 1.94E-03 2156.10 1375726.38 25379.07 1401105.45 1.00 1401105.45 8002931.91 0.01 12562.25 8015494.15 147867.89 8163362.05 0.00 0.00 3831812.79 5.40E-03 6014.82 3837827.60 70799.31 3908626.92 0.00 0.00 1937913.77 2.73E-03 3041.95 1940955.72 35806.28 1976762.00 0.00 0.00 1346458.02 1.90E-03 2113.54 1348571.56 24878.12 1373449.68 0.00 0.00 223211.55 3.15E-04 350.38 223561.92 4124.22 227686.14 0.00 0.00 164263.40 2.31E-04 257.85 164521.25 3035.05 167556.30 0.00 0.00 32616032.10 0.05 51197.56 32667229.66 602637.13 33269866.79 0.04 1287175.08 289642.87 4.08E-04 454.65 290097.52 5351.65 295449.17 1.00 295449.17 1481811.12 2.09E-03 2326.01 1484137.12 27379.00 1511516.13 0.00 0.00 2575463.32 3.63E-03 4042.72 2579506.04 47586.10 2627092.14 0.00 0.00 450391.82 6.35E-04 706.98 451098.81 8321.76 459420.57 0.00 0.00 256617.46 3.62E-04 402.81 257020.27 4741.45 261761.72 0.00 0.00 71280.90 1.00E-04 111.89 71392.79 1317.04 72709.82 0.00 0.00 111700.16 1.57E-04 175.34 111875.49 2063.85 113939.34 0.04 4408.19 242742.43 3.42E-04 381.03 243123.46 4485.08 247608.54 0.04 9579.71 1179.75 1.66E-06 1.85 1181.60 21.80 1203.40 0.00 0.00 2527616.76 3.56E-03 3967.61 2531584.38 46702.05 2578286.43 0.04 99751.11 432705.97 6.10E-04 679.22 433385.19 7994.98 441380.17 1.00 441380.17 1200240.16 1.69E-03 1884.02 1202124.18 22176.50 1224300.68 0.00 0.00 37715.90 5.31E-05 59.20 37775.10 696.87 38471.97 0.00 0.00 2107081.84 2.97E-03 3307.50 2110389.34 38931.95 2149321.29 0.00 0.00 846465.70 1.19E-03 1328.70 847794.40 15639.91 863434.31 0.00 0.00 87.29 1.23E-07 0.14 87.43 1.61 89.04 0.00 0.00 463252.61 6.53E-04 727.17 463979.78 8559.39 472539.17 0.04 18282.03 1349.81 1.90E-06 2.12 1351.93 24.94 1376.87 0.04 53.27 78477845.29 0.11 123187.10 78601032.39 1450012.78 80051045.17 0.06 4638351.29 -251351.37 -3.54E-04 -394.55 -251745.92 -4644.15 -256390.06 0.06 -14855.86 22.28 3.14E-08 0.03 22.31 0.41 22.73 0.00 0.00 28590607.09 0.04 44878.83 28635485.92 528260.50 29163746.42 0.06 1689818.05 204103.78 2.88E-04 320.38 204424.16 3771.17 208195.33 0.00 0.00 604414.98 8.52E-04 948.75 605363.74 11167.60 616531.34 1.00 616531.34 440934.67 6.21E-04 692.14 441626.81 8147.02 449773.84 0.00 0.00 190393.18 2.68E-04 298.86 190692.04 3517.84 194209.89 0.06 11252.99 666681.98 9.39E-04 1046.49 667728.47 12318.09 680046.57 0.00 0.00 416206.70 5.86E-04 653.32 416860.02 7690.13 424550.15 0.00 0.00 510622.75 7.20E-04 801.53 511424.27 9434.63 520858.90 0.00 0.00 -935553.86 -1.32E-03 -1468.54 -937022.41 -17285.96 -954308.37 0.06 -55294.94 17308.91 2.44E-05 27.17 17336.08 319.81 17655.89 0.00 0.00 2466115.24 3.48E-03 3871.07 2469986.31 45565.71 2515552.02 0.06 145757.17 2129.52 3.00E-06 3.34 2132.86 39.35 2172.21 0.00 0.00 494128494.20 0.70 775636.18 494904130.38 9129871.33 504034001.71 29718606.48 0.06 215601678.08 0.30 338431.12 215940109.20 3983610.75 219923719.95 709730172.28 1.00 1114067.30 710844239.58 13113482.08 723957721.66 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4 1039489.63 0.00 1039489.63 0.01 15072.60 0.06 64448.36 0.92 59505.07 74577.67 6672706.39 3355882.74 10028589.13 0.01 145414.54 0.06 621772.53 0.92 571350.93 716765.48 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4 29858437.64 30723501.99 30723501.99 29858437.64 0.00 501115.00 3528224.05 3528224.05 0.00 0.00 -3528224.05 15236245.75 15715023.88 16207000.00 15713233.19 476987.44 501160.00 6065155.10 6248511.16 6349000.00 6162695.20 97540.10 54688062.54 9.00 56215261.08 9.00 53279501.99 9.00 51734366.03 9.00 -2953696.51 9.00 501102.00 188389.48 189448.80 189448.80 188389.48 0.00 55743330.17 57443525.75 60777000.00 58978141.29 3234811.12 501175.00 1875056.01 1948308.91 2349000.00 2260681.84 385625.83 501200.00 250755.33 260882.73 262000.00 251829.23 1073.90 835041.66 859798.52 874000.00 848834.23 13792.57 501250.00 19446817.99 20073526.01 20509000.00 19868696.21 421878.22 501251.00 405896.50 417070.96 417070.96 405896.50 0.00 501252.00 16397234.18 17041156.92 18272000.00 17581568.22 1184334.04 501275.00 49500.08 49884.08 51000.00 50607.41 1107.33 501300.00 3150832.25 3246097.82 3298000.00 3201211.22 50378.97 1789597.33 1841344.58 1871000.00 1818419.34 28822.01 502900.00 2165972.93 2167366.92 2167366.92 2165972.93 0.00 102298423.91 9.00 105538412.00 9.00 111036886.68 9.00 107620247.89 9.00 5321823.98 9.00 156986486.45 9.00 161753673.08 9.00 164316388.67 9.00 159354613.93 9.00 2368127.48 9.00 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4 477756209.39 478792722.61 2.17E-03 1.00 485446322.79 0.01 1.00 2660644.68 2.17E-03 2666417.07 1.00 5772.39 0.01 2703471.25 1.00 37054.18 -1288739.35 2.17E-03 -1291535.33 1.00 -2795.98 0.01 -1309483.30 1.00 -17947.97 1371905.33 1374881.74 2976.41 1393987.95 19106.21 500410.00 26606117.26 29962000.00 3355882.74 172005168.64 7785785.95 10711565.43 190502520.02 31142229.02 0.16 180514059.15 8125238.63 11472744.17 200112041.95 29876293.85 0.15 177805236.99 8161209.79 11363613.20 197330059.98 26606117.26 0.13 530324464.78 24072234.36 33547922.80 587944621.95 87624640.13 0.15 181290219.64 8161209.79 11586340.02 201037769.44 29961771.13 0.15 29962000.00 -3.00 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4 ?1?/?1?/?2010 ?2?/?1?/?2010 ?3?/?1?/?2010 ?4?/?1?/?2010 ?5?/?1?/?2010 ?6?/?1?/?2010 ?7?/?1?/?2010 ?8?/?1?/?2010 ?9?/?1?/?2010 ?10?/?1?/?2010 ?11?/?1?/?2010 ?12?/?1?/?2010 2.00 8.80E-03 3.00 0.03 4.00 0.03 5.00 0.02 8.00 0.01 0.02 9.00 0.02 11.00 0.02 12.00 0.02 13.00 15.00 0.02 18.00 8.80E-03 ?1?/?1?/?2011 ?2?/?1?/?2011 ?3?/?1?/?2011 ?4?/?1?/?2011 ?5?/?1?/?2011 ?6?/?1?/?2011 ?7?/?1?/?2011 ?8?/?1?/?2011 ?9?/?1?/?2011 ?10?/?1?/?2011 ?11?/?1?/?2011 ?12?/?1?/?2011 2.00 0.02 3.00 0.00 0.01 4.00 0.00 0.01 5.00 0.02 8.00 0.02 9.00 0.02 11.00 0.02 12.00 0.02 13.00 15.00 0.02 18.00 0.02 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4 ?1?/?1?/?2010 ?2?/?1?/?2010 ?3?/?1?/?2010 ?4?/?1?/?2010 ?5?/?1?/?2010 ?6?/?1?/?2010 ?7?/?1?/?2010 ?8?/?1?/?2010 ?9?/?1?/?2010 ?10?/?1?/?2010 ?11?/?1?/?2010 ?12?/?1?/?2010 32794.02 31993.26 37488.30 35163.85 33318.52 35052.61 34897.37 34673.32 35297.52 33213.48 34541.93 36541.26 414975.44 414975435.52 1000.00 0.87 4937.60 2948.17 4533.77 5073.85 4486.83 4863.21 4480.67 4766.78 5266.44 4764.72 4926.42 4800.56 55849.02 55849018.00 1000.00 0.12 419.45 353.37 404.31 686.48 532.83 629.93 704.52 729.83 590.00 488.03 749.08 643.91 6931.76 6931755.87 1000.00 0.01 38151.07 35294.80 42426.37 40924.17 38338.18 40545.76 40082.56 40169.94 41153.96 38466.23 40217.43 41985.73 477756.21 477756209.39 1.00 ?1?/?1?/?2010 ?2?/?1?/?2010 ?3?/?1?/?2010 ?4?/?1?/?2010 ?5?/?1?/?2010 ?6?/?1?/?2010 ?7?/?1?/?2010 ?8?/?1?/?2010 ?9?/?1?/?2010 ?10?/?1?/?2010 ?11?/?1?/?2010 ?12?/?1?/?2010 Total 2.00 14418.86 13276.72 16699.46 15458.29 13928.74 14467.85 15537.86 14140.68 15186.95 14277.98 14373.78 16038.06 177805.24 3.00 3117.18 2730.11 3037.34 3007.12 3045.08 3232.22 3012.02 3225.13 3304.92 2919.65 3208.36 3381.84 37220.98 4.00 4230.94 2888.36 3333.04 3346.17 3357.89 3872.60 3493.87 3599.42 3643.54 3632.15 3664.65 3721.46 42784.09 5.00 226.72 146.53 176.53 168.03 170.11 175.61 178.73 161.32 204.66 188.27 197.35 194.15 2188.01 8.00 3304.40 3375.41 4194.33 4291.75 4010.79 4001.57 3753.65 3807.70 3954.42 3652.84 3684.60 4063.66 46095.14 9.00 46.89 48.71 55.23 57.83 67.54 67.52 57.52 60.30 62.47 56.78 60.74 58.25 699.77 11.00 7442.62 7681.02 8738.53 8788.88 8380.19 9080.40 8607.34 9429.77 8697.32 8184.24 9124.34 8732.55 102887.18 12.00 3584.99 3575.20 4274.32 3972.96 3603.85 3767.47 3506.99 3827.06 4108.36 3671.39 4080.05 3838.34 45810.98 13.00 669.14 668.98 697.04 671.97 669.16 699.24 674.04 719.17 709.60 645.79 661.58 675.52 8161.21 15.00 211.55 194.61 227.40 225.25 202.50 224.70 227.55 234.73 243.88 282.34 212.02 253.46 2740.00 18.00 897.79 709.16 993.15 935.92 902.33 956.58 1032.99 964.65 1037.84 954.79 949.96 1028.44 11363.61 38151.07 35294.80 42426.37 40924.17 38338.18 40545.76 40082.56 40169.94 41153.96 38466.23 40217.43 41985.73 477756.21 ?1?/?1?/?2010 ?2?/?1?/?2010 ?3?/?1?/?2010 ?4?/?1?/?2010 ?5?/?1?/?2010 ?6?/?1?/?2010 ?7?/?1?/?2010 ?8?/?1?/?2010 ?9?/?1?/?2010 ?10?/?1?/?2010 ?11?/?1?/?2010 ?12?/?1?/?2010 2.00 8.80E-03 3.00 0.03 4.00 0.03 5.00 0.02 8.00 0.01 0.02 9.00 0.02 11.00 0.02 12.00 0.02 13.00 15.00 0.02 18.00 8.80E-03 ?1?/?1?/?2010 ?2?/?1?/?2010 ?3?/?1?/?2010 ?4?/?1?/?2010 ?5?/?1?/?2010 ?6?/?1?/?2010 ?7?/?1?/?2010 ?8?/?1?/?2010 ?9?/?1?/?2010 ?10?/?1?/?2010 ?11?/?1?/?2010 ?12?/?1?/?2010 Total 2.00 14418.86 13276.72 16699.46 15458.29 13928.74 14467.85 15537.86 14140.68 15186.95 14277.98 14373.78 16038.06 177805.24 3.00 3195.11 1.00 2730.11 3037.34 3007.12 3045.08 3232.22 3012.02 3225.13 3304.92 2919.65 3208.36 3381.84 37298.91 4.00 4336.71 1.00 2888.36 3333.04 3346.17 3357.89 3872.60 3493.87 3599.42 3643.54 3632.15 3664.65 3721.46 42889.87 5.00 230.12 1.00 148.72 1.00 179.18 1.00 170.55 1.00 172.66 1.00 175.61 178.73 161.32 204.66 188.27 197.35 194.15 2201.33 8.00 3395.89 1.00 1.00 3426.04 1.00 4257.25 1.00 4356.13 4070.95 4061.59 3809.96 3864.82 4013.74 3652.84 3684.60 4063.66 46657.47 9.00 47.59 49.44 56.06 58.70 68.55 68.54 57.52 60.30 62.47 56.78 60.74 58.25 704.93 11.00 7610.08 1.00 7681.02 8738.53 8788.88 8380.19 9080.40 8607.34 9429.77 8697.32 8184.24 9124.34 8732.55 103054.64 12.00 3665.65 1.00 3575.20 4274.32 3972.96 3603.85 3767.47 3506.99 3827.06 4108.36 3671.39 4080.05 3838.34 45891.64 13.00 669.14 668.98 697.04 671.97 669.16 699.24 674.04 719.17 709.60 645.79 661.58 675.52 8161.21 415875743.08 15.00 216.31 1.00 198.99 1.00 232.52 1.00 230.32 1.00 207.06 1.00 224.70 227.55 234.73 243.88 282.34 212.02 253.46 2763.88 55970184.91 18.00 897.79 709.16 993.15 935.92 902.33 956.58 1032.99 964.65 1037.84 954.79 949.96 1028.44 11363.61 6946794.62 38683.25 35352.74 42497.88 40997.01 38406.46 40606.79 40138.87 40227.05 41213.28 38466.23 40217.43 41985.73 478792.72 478792722.61 1000.00 ?1?/?1?/?2011 ?2?/?1?/?2011 ?3?/?1?/?2011 ?4?/?1?/?2011 ?5?/?1?/?2011 ?6?/?1?/?2011 ?7?/?1?/?2011 ?8?/?1?/?2011 ?9?/?1?/?2011 ?10?/?1?/?2011 ?11?/?1?/?2011 ?12?/?1?/?2011 2.00 0.02 3.00 0.00 0.01 4.00 0.00 0.01 5.00 0.02 8.00 0.02 9.00 0.02 11.00 0.02 12.00 0.02 13.00 15.00 0.02 18.00 0.02 ?1?/?1?/?2011 ?2?/?1?/?2011 ?3?/?1?/?2011 ?4?/?1?/?2011 ?5?/?1?/?2011 ?6?/?1?/?2011 ?7?/?1?/?2011 ?8?/?1?/?2011 ?9?/?1?/?2011 ?10?/?1?/?2011 ?11?/?1?/?2011 ?12?/?1?/?2011 2.00 14701.47 1.00 13536.94 17026.77 15761.27 14201.74 14751.42 15842.41 14417.84 15484.61 14557.83 14655.50 16352.41 181290.22 3.00 3195.11 2730.11 3037.34 3007.12 3045.08 3232.22 3012.02 3225.13 3337.97 1.00 2948.84 1.00 3240.45 1.00 3415.66 1.00 37427.05 4.00 4336.71 2888.36 3333.04 3346.17 3357.89 3872.60 3493.87 3599.42 3689.09 1.00 3677.55 1.00 3710.46 1.00 3767.98 1.00 43073.14 5.00 230.12 148.72 179.18 170.55 172.66 178.25 181.41 163.74 207.73 191.09 200.31 197.06 1.00 2220.83 8.00 3395.89 3426.04 4257.25 4356.13 4070.95 4061.59 3809.96 3864.82 4013.74 3707.64 1.00 3739.87 1.00 4124.62 1.00 46828.49 9.00 47.59 49.44 56.06 58.70 68.55 68.54 58.38 61.20 63.40 57.64 61.65 59.12 710.27 11.00 7610.08 7815.43 8891.45 8942.68 8526.84 9239.30 8757.96 9594.79 8849.52 8327.47 9284.02 8885.37 1.00 104724.92 12.00 3665.65 3637.77 4349.12 4042.49 3666.92 3833.40 3568.36 3894.04 4180.26 3735.64 4151.45 3905.51 1.00 46630.60 13.00 669.14 668.98 697.04 671.97 669.16 699.24 674.04 719.17 709.60 645.79 661.58 675.52 8161.21 421655009.94 15.00 216.31 198.99 232.52 230.32 207.06 228.63 231.53 238.84 248.15 287.28 215.73 257.90 1.00 2793.26 56747981.26 18.00 915.39 1.00 723.06 1012.62 954.27 920.02 975.33 1053.24 983.55 1058.19 973.51 968.58 1048.60 11586.34 7043331.58 38983.46 35823.84 43072.38 41541.66 38906.87 41140.52 40683.18 40762.54 41842.25 39110.28 40889.59 42689.74 485446.32 485446322.79 1000.00 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4 414975435.52 415875743.08 900307.56 421655009.94 5779266.87 422488925.10 6613182.03 -833915.16 -833915.16 55849018.00 55970184.91 121166.91 56747981.26 777796.35 56860212.83 890027.92 -112231.57 -112231.57 6931755.87 6946794.62 15038.75 7043331.58 96536.96 7057261.31 110466.69 -13929.73 -13929.73 477756209.39 9.00 478792722.61 9.00 1036513.22 9.00 485446322.79 9.00 6653600.18 9.00 486406399.24 7613676.63 -960076.46 -960076.46 2660644.68 2666417.07 5772.39 2703471.25 37054.18 2708817.96 42400.89 -5346.71 -5346.71 500600.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 500700.00 235336.76 235336.76 0.00 235336.76 0.00 235336.76 0.00 0.00 0.00 500850.00 5196781.64 5196781.64 0.00 5196781.64 0.00 5196781.64 0.00 0.00 0.00 -1288739.35 -1291535.33 -2795.98 -1309483.30 -17947.97 -1312073.09 -20537.76 2589.79 2589.79 484560233.12 9.00 485599722.75 9.00 1039489.63 9.00 492272429.13 9.00 6672706.39 9.00 493235262.51 7635539.76 -962833.37 -962833.37 500410.00 26606117.26 26606117.26 0.00 29962000.00 3355882.74 29962000.00 3355882.74 0.00 0.00 26606117.26 9.00 26606117.26 9.00 0.00 9.00 29962000.00 9.00 3355882.74 9.00 29962000.00 3355882.74 0.00 0.00 500250.00 1008474.93 1008474.93 0.00 1008474.93 0.00 1008474.93 0.00 0.00 0.00 500400.00 738090.53 738090.53 0.00 738090.53 0.00 738090.53 0.00 0.00 0.00 501325.00 831.00 831.00 0.00 831.00 0.00 831.00 0.00 0.00 0.00 502300.00 291906.57 291906.57 0.00 291906.57 0.00 291906.57 0.00 0.00 0.00 580899.00 -222514.14 -222514.14 0.00 -222514.14 0.00 -222514.14 0.00 0.00 0.00 1816788.89 9.00 1816788.89 9.00 0.00 9.00 1816788.89 9.00 0.00 9.00 1816788.89 0.00 0.00 0.00 512983139.27 9.00 514022628.90 9.00 1039489.63 9.00 524051218.02 9.00 10028589.13 9.00 525014051.40 10991422.50 -962833.37 -962833.37 29858437.64 29858437.64 0.00 29858437.64 -1.34E-07 29858437.64 -1.34E-07 0.00 0.00 501115.00 3528224.05 3528224.05 0.00 0.00 -3528224.05 0.00 -3528224.05 0.00 0.00 15236245.75 15236245.75 0.00 15713233.19 476987.44 15713233.19 476987.44 0.00 0.00 501160.00 6065155.10 6065155.10 0.00 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-339123.40 -339123.40 494128494.20 494904130.38 775636.18 504034001.71 9129871.33 504811224.48 9907094.11 -777222.78 -777222.78 ID PAC-E-11-12 IPUC 228 Attachment IPUC 228 Page 4.3.3 ( ) Page of 4