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HomeMy WebLinkAbout20190319PAC to Staff 21-23.pdfROCKY MOUNTAIN BP,TYFN.." i-: rlFtr/Ftl iiii i ilf,li I I Ptt 2: tllr . -rl la-i;i'i"-l\' I iiI ' '-:i,i,ii.,1lS$l0l'l 1407 W North Temple, Suite 330 Salt Lake City, Utah 84116 March 15,2019 Diane Hanian Edward Jewell Idaho Public Utilities Commission 472W. Washington Boise,ID 83702-5918 diane.holt(glpuc. idaho. gov (C) edward/j ewell(@puc. idaho. eov (C)(\V) Sincerely, --lsl-J. Ted Weston Manager, Regulation Enclosures C.c.: Ronald L. Williams/PIIC ron(a).williamsbradburv.com (C) Brad Mullins/PIIC brmullins(@mwanalytics.com Jim Duke/PIIC i duke@idahoan. com Kyle Williams/PlC williamsk(Ebyui.edu Val Steiner/PIIC val. steiner(@itafos. com Randall C. Budge/Monsanto rcb(@rac inelaw. net (C) Thomas J. Budge/Ivlonsanto tj b(g) racinelaw. net (CXW) Maurice Brubaker/lVlonsanto mbrubaker(@consultbai.com (C) Ben Otto/IC L botto(rD.idahoconservation. orq (C) Eric Olser/IIPA elo@.echohawk. com (C) Dr. Lance Kaufrnan/IIPA I ance(D.ae ei sinsi eht. com (C) Anthony YankeVIIPA tonv(Dyankel.net (C) Matthew Gerhart/Sierra Club matt. eerhart(a) si erracl ub. ore Ana Boyd/Sierra Club ana.boyd@.sierraclub.ore RE: ID PAC-E-18-08 IPUC 4e Set Data Request(21-23) Please find enclosed Rocky Mountain Power's Responses to IPUC 46 Set Data Requests 2l-23. Also provided are Attachments IPUC 22-1,22-2, and,23. PAC-E-I8-08 / Rocky Mountain Power March 15,2019 IPUC 4tr Set Data Request 2l IPUC Data Request 21 IPUC Production Request 14, please provide additional explanation and any studies demonsffating why it is necessary to close Viva Naughton once the Naughton plant closes in2029. Response to IPUC Data Request 21 The primary purpose of the Viva Naughton facility is to provide water supply to the Naughton thermal plant. Operations and maintenance support for the 750 kilowatt (kW) Viva Naughton hydro plant is also provided by the Naughton thermal plant. With the water supply purpose of Viva Naughton no longer necessary following Naughton plant closure in2029, and without local operations and maintenance staff available, the Company does not anticipate that continued operation of the Viva Naughton hydro plant after 2029 will be economic for customers given the limited generation output of the facility. Recordholder: Tim Hemstreet Sponsor:Tim Hemstreet PAC-E-18-08 / Rocky Mountain Power March 15,2019 IPUC 4ft Set Data Request 22 IPUC Data Request22 Following on Monsanto 14.1 spreadsheet, account 354, Transmission Plant Towers and Fixtures, shows an expected retirement of $3.9 million for 2018 through 2020. Please provide the following: (a) Expected gtoss salvage amount for the retirements; and (b) Quantify the depreciation rate and expense if adjusted to a 70-R4 using an interim salvage value of -5%. Response to IPUC Data RequestZ2 (a) As shown on the schedule presented in Monsanto 14.1, the net salvage for Account 354, Transmission Plant - Towers and Fixtures, is estimated to be $389,124. This amount can be segregated as $64,854 of gross salvage and $453,978 of cost of removal. Recordholder: John Spanos Sponsor: John Spanos (b) If there is no change to the developed book reserve as of December 31,2020, then the depreciation rate would be 1.44 and depreciation expense would be $23,639,93 I using the 70-R4 survivor curve and net salvage percent of negative 5 as of December 31,2020. The detailed calculation is set forth in attachment Attach |PUC zz-l.docx. However, to properly calculate the rate and expense as of December 31, 2020,the book reserve would need to be developed with the proposed parameters. The schedule is provided as Attach IPUC 22-2.docx. The rate remains 1.44, however the expense would be$23,634,950 because the developed book reserve at December 31, 2020 would be $364,167,045 instead of $363,972,482 as set forth in the Depreciation Study. PACIFICORP ACCOUNT 354 TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020 SURVIVOR CURVE.. IOWA 70-R4 NET SALVAGE PERCENT.. -5 1946 4,441.63 4,107 4,549 115 8.36 14 1949 40,877.67 37,054 41,046 1,876 9.57 196 1952 7,145.44 6,327 7,009 494 10.97 45 1953 879,273.28 771,826 854,974 68,263 11.48 5,946 1954 205,375.37 178,646 197,891 17,753 12.01 1,478 1955 21,814.15 18,792 20,816 2,089 12.57 166 1956 66,445.07 56,661 62,765 7,002 13.15 532 1958 582,706.02 486,151 538,524 73,317 14.38 5,099 1959 336,857.50 277,807 307,735 45,965 15.02 3,060 1960 179,810.63 146,536 162,322 26,479 15.67 1,690 1961 187,000.04 150,544 166,762 29,588 16.33 1,812 1962 652,105.73 518,326 574,165 110,546 17.01 6,499 1963 711,555.59 558,213 618,349 128,784 17.70 7,276 1964 429,045.45 332,147 367,929 82,569 18.39 4,490 1965 230,783.29 176,202 195,184 47,138 19.10 2,468 1966 3,636,929.37 2,738,062 3,033,032 785,744 19.81 39,664 1967 554,288.88 411,226 455,527 126,476 20.54 6,158 1968 992,961.23 725,656 803,830 238,779 21.28 11,221 1969 70,867.48 50,993 56,486 17,925 22.03 814 1970 85,688.33 60,693 67,231 22,742 22.78 998 1971 2,116.31 1,475 1,634 588 23.55 25 1972 154,821.01 106,060 117,486 45,076 24.33 1,853 1973 5,334,694.41 3,591,300 3,978,188 1,623,241 25.12 64,619 1974 1,020,580.77 674,653 747,333 324,277 25.93 12,506 1975 20,064,607.25 13,019,924 14,422,552 6,645,286 26.74 248,515 1976 12,951,726.76 8,245,128 9,133,370 4,465,943 27.56 162,044 1977 4,965,527.78 3,099,242 3,433,121 1,780,683 28.39 62,722 1978 20,525,357.78 12,552,313 13,904,566 7,647,060 29.23 261,617 1979 14,908,141.39 8,924,714 9,886,168 5,767,380 30.09 191,671 1980 40,561,056.10 23,758,760 26,318,276 16,270,833 30.95 525,714 1981 71,762,425.84 41,098,449 45,525,959 29,824,588 31.82 937,291 1982 38,344,543.91 21,453,887 23,765,100 16,496,671 32.70 504,485 1983 12,661,895.07 6,915,256 7,660,232 5,634,758 33.59 167,751 1984 8,027,969.01 4,277,314 4,738,106 3,691,261 34.48 107,055 1986 1,355,003.09 684,956 758,746 664,007 36.30 18,292 1987 2,198,631.11 1,081,077 1,197,541 1,111,022 37.22 29,850 1988 339,668.53 162,327 179,814 176,838 38.14 4,637 1989 279,035.18 129,459 143,406 149,581 39.07 3,829 1990 34,165,803.78 15,369,538 17,025,288 18,848,806 40.01 471,102 1991 97,831.79 42,630 47,223 55,500 40.95 1,355 1992 8,940,928.78 3,768,615 4,174,605 5,213,370 41.90 124,424 1993 12,389,764.36 5,043,817 5,587,184 7,422,069 42.86 173,170 1994 458,170.21 179,991 199,381 281,698 43.81 6,430 PACIFICORP ACCOUNT 354 TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020 SURVIVOR CURVE.. IOWA 70-R4 NET SALVAGE PERCENT.. -5 1995 864,200.72 326,931 362,151 545,260 44.78 12,176 1996 196,435.31 71,483 79,184 127,073 45.74 2,778 1997 1,105,718.28 386,278 427,891 733,113 46.71 15,695 1998 710,500.80 237,878 263,504 482,522 47.68 10,120 1999 2,901,443.12 928,761 1,028,816 2,017,699 48.66 41,465 2000 2,338,956.53 714,324 791,278 1,664,626 49.64 33,534 2001 7,985,583.64 2,321,433 2,571,520 5,813,343 50.62 114,843 2002 2,389,865.29 659,610 730,669 1,778,690 51.60 34,471 2003 8,205,065.00 2,142,716 2,373,549 6,241,769 52.59 118,687 2004 6,837,561.57 1,685,086 1,866,619 5,312,821 53.57 99,175 2005 8,977,691.25 2,079,220 2,303,213 7,123,363 54.56 130,560 2006 2,862,005.47 620,344 687,173 2,317,933 55.55 41,727 2007 44,971,983.38 9,080,046 10,058,234 37,162,349 56.54 657,275 2008 16,526,457.01 3,088,795 3,421,549 13,931,231 57.54 242,114 2009 57,137,103.49 9,830,610 10,889,655 49,104,304 58.53 838,960 2010 469,476,085.21 73,799,528 81,749,905 411,199,984 59.52 6,908,602 2011 7,176,340.18 1,020,486 1,130,422 6,404,735 60.52 105,828 2012 16,508,425.63 2,099,822 2,326,035 15,007,812 61.52 243,950 2013 213,315,440.62 23,965,990 26,547,831 197,433,382 62.51 3,158,429 2014 8,621,974.27 839,310 929,728 8,123,345 63.51 127,907 2015 82,022,173.96 6,754,649 7,482,323 78,640,960 64.51 1,219,051 2016 3,752,181.21 252,698 279,921 3,659,869 65.51 55,867 2017 4,835,591.58 253,869 281,218 4,796,153 66.50 72,123 2018 21,340,000.00 800,154 886,354 21,520,646 67.50 318,824 2019 19,972,000.00 449,400 497,814 20,472,786 68.50 298,873 2020 303,988,905.85 2,279,005 2,524,521 316,663,830 69.50 4,556,314 1,636,405,961.74 328,575,280 363,972,482 1,354,253,778 23,639,931 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 57.3 1.44 PACIFICORP ACCOUNT 354 TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020 SURVIVOR CURVE.. IOWA 70-R4 NET SALVAGE PERCENT.. -5 1946 4,441.63 4,107 4,552 112 8.36 13 1949 40,877.67 37,054 41,068 1,854 9.57 194 1952 7,145.44 6,327 7,012 491 10.97 45 1953 879,273.28 771,826 855,431 67,806 11.48 5,906 1954 205,375.37 178,646 197,997 17,647 12.01 1,469 1955 21,814.15 18,792 20,828 2,077 12.57 165 1956 66,445.07 56,661 62,799 6,968 13.15 530 1958 582,706.02 486,151 538,812 73,029 14.38 5,079 1959 336,857.50 277,807 307,899 45,801 15.02 3,049 1960 179,810.63 146,536 162,409 26,392 15.67 1,684 1961 187,000.04 150,544 166,851 29,499 16.33 1,806 1962 652,105.73 518,326 574,472 110,239 17.01 6,481 1963 711,555.59 558,213 618,679 128,454 17.70 7,257 1964 429,045.45 332,147 368,126 82,372 18.39 4,479 1965 230,783.29 176,202 195,288 47,034 19.10 2,463 1966 3,636,929.37 2,738,062 3,034,653 784,123 19.81 39,582 1967 554,288.88 411,226 455,771 126,232 20.54 6,146 1968 992,961.23 725,656 804,260 238,349 21.28 11,201 1969 70,867.48 50,993 56,517 17,894 22.03 812 1970 85,688.33 60,693 67,267 22,706 22.78 997 1971 2,116.31 1,475 1,635 587 23.55 25 1972 154,821.01 106,060 117,549 45,013 24.33 1,850 1973 5,334,694.41 3,591,300 3,980,315 1,621,114 25.12 64,535 1974 1,020,580.77 674,653 747,732 323,878 25.93 12,490 1975 20,064,607.25 13,019,924 14,430,262 6,637,576 26.74 248,226 1976 12,951,726.76 8,245,128 9,138,253 4,461,060 27.56 161,867 1977 4,965,527.78 3,099,242 3,434,957 1,778,847 28.39 62,658 1978 20,525,357.78 12,552,313 13,911,998 7,639,628 29.23 261,363 1979 14,908,141.39 8,924,714 9,891,452 5,762,096 30.09 191,495 1980 40,561,056.10 23,758,760 26,332,344 16,256,765 30.95 525,259 1981 71,762,425.84 41,098,449 45,550,294 29,800,253 31.82 936,526 1982 38,344,543.91 21,453,887 23,777,804 16,483,967 32.70 504,097 1983 12,661,895.07 6,915,256 7,664,327 5,630,663 33.59 167,629 1984 8,027,969.01 4,277,314 4,740,639 3,688,728 34.48 106,982 1986 1,355,003.09 684,956 759,151 663,602 36.30 18,281 1987 2,198,631.11 1,081,077 1,198,181 1,110,382 37.22 29,833 1988 339,668.53 162,327 179,911 176,741 38.14 4,634 1989 279,035.18 129,459 143,482 149,505 39.07 3,827 1990 34,165,803.78 15,369,538 17,034,389 18,839,705 40.01 470,875 1991 97,831.79 42,630 47,248 55,475 40.95 1,355 1992 8,940,928.78 3,768,615 4,176,837 5,211,138 41.90 124,371 1993 12,389,764.36 5,043,817 5,590,171 7,419,082 42.86 173,100 1994 458,170.21 179,991 199,488 281,591 43.81 6,428 PACIFICORP ACCOUNT 354 TOWERS AND FIXTURES CALCULATED REMAINING LIFE DEPRECIATION ACCRUAL RELATED TO ORIGINAL COST AS OF DECEMBER 31, 2020 SURVIVOR CURVE.. IOWA 70-R4 NET SALVAGE PERCENT.. -5 1995 864,200.72 326,931 362,345 545,066 44.78 12,172 1996 196,435.31 71,483 79,226 127,031 45.74 2,777 1997 1,105,718.28 386,278 428,120 732,884 46.71 15,690 1998 710,500.80 237,878 263,645 482,381 47.68 10,117 1999 2,901,443.12 928,761 1,029,366 2,017,149 48.66 41,454 2000 2,338,956.53 714,324 791,701 1,664,203 49.64 33,525 2001 7,985,583.64 2,321,433 2,572,894 5,811,969 50.62 114,816 2002 2,389,865.29 659,610 731,060 1,778,299 51.60 34,463 2003 8,205,065.00 2,142,716 2,374,818 6,240,500 52.59 118,663 2004 6,837,561.57 1,685,086 1,867,617 5,311,823 53.57 99,157 2005 8,977,691.25 2,079,220 2,304,444 7,122,132 54.56 130,538 2006 2,862,005.47 620,344 687,541 2,317,565 55.55 41,720 2007 44,971,983.38 9,080,046 10,063,610 37,156,973 56.54 657,180 2008 16,526,457.01 3,088,795 3,423,378 13,929,402 57.54 242,082 2009 57,137,103.49 9,830,610 10,895,476 49,098,483 58.53 838,860 2010 469,476,085.21 73,799,528 81,793,603 411,156,286 59.52 6,907,868 2011 7,176,340.18 1,020,486 1,131,027 6,404,130 60.52 105,818 2012 16,508,425.63 2,099,822 2,327,278 15,006,569 61.52 243,930 2013 213,315,440.62 23,965,990 26,562,021 197,419,192 62.51 3,158,202 2014 8,621,974.27 839,310 930,225 8,122,848 63.51 127,899 2015 82,022,173.96 6,754,649 7,486,323 78,636,960 64.51 1,218,989 2016 3,752,181.21 252,698 280,071 3,659,719 65.51 55,865 2017 4,835,591.58 253,869 281,368 4,796,003 66.50 72,120 2018 21,340,000.00 800,154 886,828 21,520,172 67.50 318,817 2019 19,972,000.00 449,400 498,080 20,472,520 68.50 298,869 2020 303,988,905.85 2,279,005 2,525,870 316,662,481 69.50 4,556,295 1,636,405,961.74 328,575,280 364,167,045 1,354,059,215 23,634,950 COMPOSITE REMAINING LIFE AND ANNUAL ACCRUAL RATE, PERCENT .. 57.3 1.44 PAC-E-I8-08 / Rocky Mountain Power March 15,2019 IPUC 4ft Set Data Request 23 IPUC Data Request 23 Please provide the raw data, formulas, and processes involved in determining the depreciation rate and expense for the following: (a) Steam Production Plant Account 3l l, Structures and lmprovements; and (b) Transmission Account 355, Poles and Fixtures. Response to IPUC Data Request 23 a) The attached file, Attach IPUC 23.xlsx, sets forttr the surviving balances by account, vintage and location. Each location has a book reserye which is allocated to the surviving vintage balance based on the calculated accrued depreciation (theoretical reserve) and the life and salvage parameters. Therefore, the total book reserve (Column $ by account and location is allocated to the vintage level based on Column 3. Column 5 is calculated by taking Column I multiplied by (l - net salvage) then subtacting Column 4. Column 6 is calculated based on the tlpe curve life span date and the surviving vintage. Column 7 is calculated by taking Column 5 divided by Column 6. Attach IPUC 23.docx, sets forth the detailed calculation for Account 311. b) The same process described in part a) of this response applies to Account 355, Poles and Fixtures, however, there is no life span date for this account to affect the remaining life in Column 6. Attach IPUC 23.docx, sets forth the detailed calculation for Account 355 as well. Recordholder: John Spanos Sponsor: John Spanos ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 1 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 2 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 3 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 4 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 5 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 6 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 7 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 8 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 9 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 10 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 11 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 12 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 13 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 14 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 15 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 16 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 17 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 18 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 19 of 30 ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 20 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 21 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 22 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 23 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 24 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 25 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 26 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 27 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 28 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 29 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6) ID - PAC-E-18-08 IPUC 23 Attachment IPUC 23 Attach IPUC 23.xlsx Page 30 of 30 (1)(2)(4)(5) = ((2)*(1-NS%))-(4)(6)(7)= (5)/(6)