20181105PAC to Monsanto Attach 11-9 - Acctg Data File Explanations - 2018.docx

Explanation of the file FinalRetirementFileAllGroups - 2017.xslx:
This file contains the historical retirement data for actuarial analysis. The EXCEL spreadsheet has the following column headings:
Column Heading
Memo Type (explained below)
Group Number
Location Number
Account Number
Transaction year of the retirement
Vintage year of property retired
Dollar amount of property being retired
The memo types are as follows:
M – memo data records as used in the old RECOUP actuarial database
E – estimated vintage year as used in the old RECOUP actuarial database
A – abnormal retirements (potential exclusions from actuarial analysis)
S – retirement due to sale of assets (potential exclusion from actuarial analysis)
C – retirement adjustments - such as balances remaining without quantities
P – estimated retirements at 12/31/2016, which may be adjusted in the following year
Explanation of the fileSalvage 2016.xlsx and Salvage 2017.xlsx:
These files contain the salvage and removal information for the calendar year 2016 (replaces prior 2016 information sent which only included production plant data) and calendar year 2017. The file format is the same as the salvage file provided for calendar years 2015. The spreadsheets contain the following columns:
ColumnHeading
Type Code (explained below)
State
Company Number (Group Number)
Account Number
Transaction Year
Dollar amount of retirement
Dollar amount of salvage
Dollar amount of removal
Dollar amount of third party reimbursements
Dollar amount of other reserve adjustments
The type codes are as follows:
1 – normal salvage and removal activity
2 - retirement adjustments - such as balances remaining without quantities
3 – abnormal retirement activity
4 – relocation due to highway construction or customer requests
5 – sale of company property
6 – recovery for damage to company property
7 –Asset Retirement Obligation costs spent (for tracking purposes only – treat as type 1)
8 – reserve adjustments, insurance proceeds, etc. (potential exclusion for net salvage analysis)
9 – hydro decommissioning and/or terminal plant removal
P – estimated retirements – specific asset not yet identified