2005040417th UWI response to staff.pdf

OR1 GINAL
Dean J. Miller
McDEVITT & MILLER LLP
420 West Bannock Street
O. Box 2564-83701
Boise, ill 83702
Tel: [phone]
Fax: [phone]
ioe~mc4evitt-miUer.com
Attorneys for Applicant
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BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
IN THE MATTER OF THE APPLICATION
OF UNITED WATER IDAHO INC. FOR
AUTHORITY TO INCREASE ITS RATES
AND CHARGES FOR WATER SERVICE IN
THE STATE OF IDAHO
Case No. UWI-O4-
SEVENTEENTH RESPONSE OF
UWID TO STAFF'S PRODUCTION
REQUESTS
COMES NOW United Water Idaho Inc. ("United"
, "
the Company ) and responds to
Request Number 188 of Staff s Sixth Production Requests and Number 198 of Staff s Seventh
Production Requests.
Dated this day of April, 2005.
McDEVITT & MILLER LLP
\)J ll!L
Dean J. Miller
Attorneys for United Water Idaho Inc.
CERTIFICATE OF SERVICE
I hereby certify that on the 4/71~y of April, 2005, I caused to be served, via the method(s) indicated below, true and
correct copies of the foregoing document, upon:
Hand Delivered
S. Mail
Fax
Fed. Express
Email
Hand Delivered
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Hand Delivered
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Fax
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Brad M. Purdy
Attorney for the Community Action Partnership
Association of Idaho
2019 North 17th Street
Boise, Idaho 83702
Fax: [phone]
bmpurdM-hotmail.com
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William M. Eddie
Advocates for the West
O. Box 1612-83701
1320 West Franklin Street
Boise, Idaho 83702
Fax: [phone]
bil~ie~rmci.net
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S. Mail
Fax
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Email
Bill Sedivy
Idaho Rivers United
O. Box 633
Boise, Idaho 83701
Fax: [phone]
iru~i ahorivers.org
Sharon Ullman
9627 West Desert Avenue
Boise, Idaho 83709
Fax: [phone]
sharonu~cableone.net
Chuck Mickelson
Boise City Public Works
O. Box 500-83701
150 North Capitol Boulevard
Boise, Idaho 83702
Fax: [phone]
gnkke lson~cityo tPoise. org
Douglas K. Strickling
Boise City Attorney s Office
O. Box 500-83701
150 North Capitol Boulevard
Boise, Idaho 83702
Fax: [phone]
~ling~cityotboise.org
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Scott L. Campbell
Moffatt Thomas
101 South Capitol Blvd., 10th Floor
O. Box 829-83701-0829
Boise, Idaho 83702
Fax: [phone]I~~ fl
SEVENTEENTH RESPONSE OF UWID TO STAFF'S PRODUCTION REQUESTS-
Hand Delivered
S. Mail
Fax
Fed. Express
Email
LCd"
UNITED WATER IDAHO INC.
CASE UWI-O4-
SIXTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Recordholder/Sponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REQUEST NO. 188:
Please provide the average salary for employees during 1995-2003. Please
provide the average amount of incentive pay for the same period.
RESPONSE NO. 188:
Please see the attached schedules. The Company is able to provide the
requested information for the period 1997 through 2003. Payroll records prior to
1997 have been disposed of in accordance with Company policy.
UNITED WATER IDAHO INC.
CASE UWI-O4-
SEVENTH PRODUCTION REQUEST OF THE COMMISSION STAFF
Preparer/Recordholder/Sponsoring Witness:Jeremiah Healy
Telephone: [phone]
Title: Coordinator of Planning and Rates
REqUEST NO. 198: (1st Update),
The Company is using the twelve-month period ending July 31 , 2004 as its test
year. The Company s case calculates the revenue requirement including
adjustments to rate base, revenues and expenses through May 31 2005.
Excluding adjustments specifically associated with the Columbia Water
Treatment Plant (CWTP) group of projects, please revise the specific
costs/expenses/revenues identified below as was agreed in the meeting between
Company representatives and I PUC Staff members that took place on March 4,
2005. Please also provide revised exhibits and workpapers that demonstrate the
financial effect of the revised adjustments. Please provide all sources and
calculations associated with this information in both paper and electronic format
(Excel) with all formulas intact. Specifically, please provide the following:
With respect to pro forma test year revenue, please use actual customer
counts as of December 31 2004, fully annualized, rather than the
projected customer count as of May 31 2005
With respect to capital additions, as stated above, please cut off all capital
spending as of December 31 2004 except for projects associated with the
CWTP. All projects included on Mr. Rhead's Exhibit 8, with the exception
of CWTP projects, are to be reflected in rate base at the booked original
cost as of December 31 , 2004.
With respect to other elements of rate base, such as advances for
construction , contributions in aid of construction, accumulated
depreciation , utility plant acquisition adjustments, accumulated deferred
income taxes, deferred charges and working capital, please make the
necessary adjustments that are consistent with December 31 , 2004 year
end.
With respect to operating expenses, please provide the following:
A. Update pro-forma payroll to operating and maintenance
expense (Healy Adjustment No.1) to reflect any changes that
have occurred since the filing of the case. This would include
wage rate and headcount changes.
B. Update health care cost (Healy Adjustment No. 3) to reflect
the results of the Company s November 2004 open enrollmentresults.
C. Update the overhead credit adjustment (Healy Adjustment
No.6) to incorporate any payroll or benefit expense changes
made as a result of this Production Request.
D. Update purchased water expense (Healy Adjustment No.
with the latest known and measurable information.
E. Update water treatment chemical expense (Healy Adjustment
No. 13) using the latest known and measurable pricing
information.
F. Update transportation expense (Healy Adjustment No. 17) to
eliminate the Mechanics wages from the calculation, since these
wages are included in the payroll to O&M expense calculation
already.
G. Healy Adjustments No s. 18 (postage), 19 (customer billing
expense) and 20 (lock box and ACH expense) should all be
adjusted to reflect the actual customer count as of December
31, 2004.
H. Adjust uncollectible expense (Healy Adjustment No.22)
consistent with the change in pro-forma test year revenue.
I. Adjust pro-forma depreciation expense (Healy Adjustment
No. 39) consistent with the Capital Addition , CIAC and Advance
adjustments indicated above.
RESPONSE NO. 198: (1st Update)
The Company will hereby provide the requested information. However, the
provision of this information does not indicate in any way that the Company
agrees with Idaho Public Utilities Commission Staff's approach. The Company
will continue to update capital additions on a monthly basis, as well as document
committed spending. The Company also believes that the position it has taken
with respect to pro-forma customer growth to May 31, 2005 and it's impact on
revenue is reasonable, as are all expense adjustments that match this customer
projection.
Please see the attached schedules that include the information in the manner
Staff requested that it be presented:
Please note: The Company is making a partial response on March 24, 2005.
The Company addresses revenue with the customer count rolled back to
December 31, 2004. The Company also is addressing certain operating
expenses identified above as F, G and H. I n the case of operating expense
adjustments, each adjustment is presented as originally filed, followed by the
revised adjustment.
The Company intends to add to this response in the near future.
Please note: The Company is now making an additional response to this
production request as of Friday, April 1 , 2005. Operating expense updates for
expenses identified above as A, B , D and I are updated. Incorporated within the
update to depreciation expense are plant in service, CIAC and Advances for
constructions balances cut off as of December 31 , 2004 (except for the CWTP
related projects). The adjustment to purchased water expense reflects the
Company s best estimate of purchased water cost to be incurred this year under
the abnormal conditions which currently exist.
UNITED WATER IDAHO INC.
CASE NO. UWI-O4-04
SIXTH PRODUCTION REQUEST
IPUC STAFF
ATTACHMENT TO
RESPONSE TO
REQUEST NO. 188
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UNITED WATER IDAHO INC.
CASE NO. UWI-W-O4-04
SEVENTH PRODUCTION REQUEST
IPUC STAFF
ATTACHMENT TO
RESPONSE TO
REQUEST NO. 198 (1st Update)
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Line No.Description
Adjustment of Payroll Chargeable to Operations and Maintenance
To adjust labor chargeable to operation and maintenance expense
based upon pay rates at April 1, 2005 and proposed employee
headcount . Use test year derived 0 & M percentage
Details
Administrative,Engineering, Accounting,lnside Customer Service 598,773
Production Department Employees 987 251
Transmission & Distribution Employees 296,471
Outside Customer Service Employees 408,911
Total Regular Employees
Temporary Employees $ 52 837
Stand By Pay 28,023
10.Management Incentive Pay 74,775
11.Non-Union Incentive Pay 287
12.Union Incentive Pay 400
13.Union Lump Sum Payments 27,300
14.ABCD Awards 000
247 622
15.Pro Forma Payroll ~ 2005 Rates 539,028
16.Test Year Derived O&M Percentage 74.6446%
17.Pro Forma Expense 388,139
18.TeslYear Expense 155,584
19.Adjustment 232,555
Amount
232,555
Exhibit No.
Healy
Schedule 1
Page 1 of 34
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request No. 198
Description
Adjustment of Payroll Chargeable to Operations and Maintenance
To adjust labor chargeable to operation and maintenance expense
based upon pay rates at April 1, 2005 and proposed employee
headcount . Use test year derived 0 & M percentage
Details
Administrative,Engineering, Accounting, Inside Customer Service
Production Department Employees
Transmission & Distribution Employees
Outside Customer Service Employees
Total Regular Employees
10.
11.
12.
13.
14.
Temporary Employees
Stand By Pay
Management Incentive Pay
Non-Union Incentive Pay
Union Incentive Pay
Union Lump Sum Payments
ABCD Awards
15.Pro Forma Payroll ~ 2005 Rates
16.Test Year Derived O&M Percentage
17.Pro Forma Expense
18.Test Year Expense
19.Adjustment
34 $
$ 52,837
28,023
775
44,287
15,900
25,200
587 264
995,865
257,494
398,860
241,022
4,480,505
74.6446%
344,455
155,584
188,871
Amount
188,871
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Description
Adjustment of Employee Health Care Expense, Long Term Disability
and Group Term Life Insurance
To adjust health care, L TD and GTL expense to current costs level
and proposed headcount.
Details
Gross HMO Blue Expense
Gross United Health Care Choice Plus Plans
Gross Dental & Vision Coverage
Group Term Life Insurance Coverage
Lond Term Disability Coverage
Employee Incentive Opt Out Payment
Total Coverage Cost
10.Less: Employee Contributions
11.Pro Forma Health Care, L TD and GTL Expense
12.Test Year Expense
13.Adjustment
553,941
175,229
76,905
17,100
700
4,400
849,275
177,714
671,561
523,193
148,368
Amount
$148,368
Exhibit No.
Healy
Schedule 1
Page 3 of 34
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request No. 198
Description
Adjustment of Employee Health Care Expense, Long Term Disability
and Group Term Life Insurance
To adjust health care, L TD and GTL expense to current costs level
and proposed headcount.
Details
Gross HMO Blue Expense
Gross United Health Care Choice Plus Plans
Gross Dental & Vision Coverage
Group Term Life Insurance Coverage
Lond Term Disability Coverage
Employee Incentive Opt OutPayment
Total Coverage Cost
10.Less: Employee Contributions
11.Pro Forma Health Care, L TD and GTL Expense
12.Test Year Expense
13.Adjustment
453,117
298,762
72,333
17,100
21,700
500
867,512
174,028
693,484
523,193
170,291
Amount
$170,291
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Adjustment No.
Adjustment of Purchased Water Cost
Adjust purchased water expense for rented and leased
natural flow rights,shares in canal company s and
contracts/leases for storage water
Details
Natural Flow associated expenses
Shares in Canal Companys, maintenance
Contracts & Leases for storage water
Other Miscellaneous
Pro Forma Purchased Water
Test Year Expense
Adjustment
744
980
147 592
000
195,316
107 788
87,528
Amount
$ 87,528
Exhibit No.
Healy
Schedule 1
Page 9 of 34
Line No.
UNITED WATER IDAHO
Details of Adjustments to
Operations and Maintenance Expense
At Present Rates
Response to Production Request No.198(1st Update)
Adjustment of Purchased Water Cost
Adjust purchased water expense for rented and leased
natural flow rights,shares in canal company s and
contracts/leases for storage water
Details
Natural Flow associated expenses
Shares in Canal Companys, maintenance
Contracts & Leases for storage water
Other Miscellaneous
Pro Forma Purchased Water
Test Year Expense
Adjustment
$ 12,744
41 ,287
199,518
$ 253,549
107,788
$ 145,761
Amount
$145,761
SEE CASE FILE FOR
SPREADSHEE TS
Line
No.
UNITED WATER IDAHO
Details of Adjustment to
Depreciation Expense
At Present Rates
Adjustment No. 37
Description
Adjust Depreciation Expense
To adjust the test year level of depreciation expese to the proforma
level based on plant in service, CIAC and advances
Details
Pro Forma Depreciation Expense per
page 2 of 4
$ 6,386,509
Test Year Expense 738,848
Adjustment
Amount
1.3ML.W
Exhibit No.
J. Healy
Schedule 2
Page 1 of 4
Pro Forma Annual Depreciation Provision
Test Year Ended July 31, 2004 with Capital Additions and Retirements through May 31, 2005
Adjustment No. 37 Detail
Pro Forma Pro Forma
Plant Utility Contributions Pro Forma Net
Line Account Plant In Aid Advances Depreciable Depreciation Annual
No.Account Descri tion No.05/31/2005 05/31/2005 05131/2005 Plant Rate reciation
NON DEPRECIABLE PLANT:
Organization 301-107,048 (6,986) $100,062 0% $
Land & Land Rights, Water Rights - Source of Supply 303-369,037 (325,405) $(294,807) $748,825 0% $
Land & Land Rights - Water Treatment 303-889,034 889,034 0% $
Land & Land Rights - Trans. & Distrib.303-411,626 (42 978)368,648 0% $
Land & Land Rights - General Plant 303-213,383 213,383 0% $
TOTAL NON DEPRECIABLE PLANT 990,128 (325,405) $(344,771) $319,952
DEPRECIABLE PLANT:
Structures and Improvements - Source of Supply 304-960,489 (263,428) $(80,686) $616,375 00% $92,328
10.Structures and Improvements - Water Treatment 304-13,464,912 13,464 912 00% $269,298
11.Structures and Improvements - Trans. & Distrib.304-40,963 40,963 00% $819
12.Structures and Improvements - General Plant 304-275,346 275,346 50% $81,884
13.Collecting & Impounding Reservoirs - Source of Supply 305-83,217 (21,950)61,267 00% $225
14. Lake, River & Other Intakes 306-272 275 (68,216)204 059 00% $24,081
15. Wells & Springs 307-294,633 (1,397,310)(425,949)7,471,374 86% $213,681
16.Infiltration Galleries & Tunnels 308-34,652 34,652 00% $693
17.Supply Mains 309-213,667 (9,391)(364,295)839,981 00% $36,800
18.Power Generation Equipment 310-474,533 474,533 00% $. 23,727
19.Power Electric Pumping Equipment - Source of Supply 311-11,792,060 (1,814,218)(498,989)9,478,853 00% $473,943
20.Power Diesel Pumping Equipment - Source of Supply 311-00% $
21.Power Pumping Equipment - Water Treatment 311-543,625 543,625 00% $277,181
22.Power Pumping Equipment - Trans. & Distrib.311-955,968 (129,574)826,394 00% $41,320
23. Water Treatment Equipment 320-22,315,119 (36,860)(3,384)22,274,875 00% $113,744
24. Water Treatment Equipment - Membranes 320-500,000 500,000 14.00% $70,000
25.Distribution Reservoirs & Standpipes 330-075,495 163,794)(854,814)056,887 00% $141,138
26. Trans. & Distrib. Mains & Accessories - Intangible 331-145 145 00% $
27. Trans. & Distrib. Mains & Accessories SOS 331-144 144 00% $
28. Trans. & Distrib. Mains & Accessories 331-$ 103,316,397 $ (40,115,756)(3,021 136)60,179,505 00% $203,590
29. Services 333-37,339,274 (6,253,083)(563,650)30,522,541 50%763,064
30.Meters and Meter Installations 334-11,555,621 (191,517)364,104 50% $284,103
31.Hydrants 335-067,642 (563,006)(6,986)497 650 50% $12,441
32.Backflow Prevention Devices 336-00% $
33. Other Plant & Misc. Equipment - Intangible 339-00% $
34. Other Plant & Misc. Equipment - Source of Supply 339-45,794 45,794 00% $916
35. Other Plant & Misc. Equipment - Water Treatment 339-43,525 43,525 00% $871
36. Other Plant & Misc. Equipment - Trans. & Distrib.339-88,441 88,441 00% $769
37. Other Plant & Misc. Equipment - General Plant 339-15,798 15,798 00% $316
38. Office Furniture and Equipment 340-697 445 131)696,314 67% $46,444
39. AM FM System - Mapping 340-552,910 552,910 10.00% $55,291
40. Computer Hardware & Software 340-792,778 792,778 20.00% $358,556
41.IFMS / WAN / PeopleSoft 340-067,484 067,484 10.00% $406,748
42. Customer Information System 340-795,069 795,069 10.00% $179,507
43. Transportation Equipment 341-136,111 136,111 11.49% $15,639
44.Stores Equipment 342-24,448 24,448 67% $631
45. Tools, Shop and Garage Equipment 343-463,945 463,945 67% $30,945
46. Confined Space Monitor, Generator, Trench Shield 343-533 62,533 14.50% $067
47.Laboratory Equipment 344-116,643 (16,729)99,914 67% $664
48.Power Operated Equipment 345-58,817 58,817 00% $
49.Power Operated Equipment 345-50 69,272 69,272 14.50% $10,044
50.Communications Equipment 346-298,982 (71 123)227,859 67% $81,898
51.Miscellaneous Equipment 347-107 621 107,621 67% $178
52. Other Tangible Property 348-00% $
53.Master Plan 348-50 635,998 635,998 10.00% $63,600
54.Rounding
55. TOTAL DEPRECIABLE PLANT 250,649,791 51,916,389 020,586 192,712,816 402,149
56. TOTAL UTILITY PLANT IN SERVICE 58.639.919 (52.241.(6.365.200.032.
57.Less: Depreciation Included on Transportation Schedule (15,369)
58.Pro Forma Depreciation Expense 386,780
Exhibit No.
J. Healy
Schedule 2
Page 2 of 4
Line
No.
UNITED WATER IDAHO
Details of Adjustment to
Depreciation Expense
At Present Rates
Response to Production Request No. 198 (1 st update)
Description
Adjust Depreciation Expense
To adjust the test year level of depreciation expese to the proforma
level based on plant in service, CIAC and advances
Details
Pro Forma Depreciation Expense per
page 2 of 4
Test Year Expense
Adjustment
$ 6,326,465
738,848
Amount
UNITED WATER IDAHO
Pro Forma Annual Depreciation Provision
Test Year Ended July 31, 2004 with Capital Additions and Retirements through December 31, 2004 Excepy for CWTP
Adjustment No. 37 Detail
Response to Production Request No. 198 (1st update)
Pro Forma Pro Forma
Plant Utility Contributions Pro Forma Net
Line Account Plant In Aid Advances Depreciable Depreciation Annual
No.Account Descri tion No.012/31/2004 12/31/2004 12/31/2004 Plant Rate reciation
NON DEPRECIABLE PLANT:
Organization 301-107,048 (6,986) $100,062 0% $
Land & Land Rights, Water Rights - Source of Supply 303-343,951 (325,405) $(299,711) $718,835 0% $
Land & Land Rights - Water Treatment 303-889,034 889,034 0% $
Land & Land Rights - Trans. & Distrib.303-411,626 (46,069)365,557 0% $
Land & Land Rights - General Plant 303-50 213,383 213,383 0% $
TOTAL NON DEPRECIABLE PLANT 965,042 (325,405) $(352,766) $286,871
DEPRECIABLE PLANT:
Structures and Improvements - Source of Supply 304-803,184 (263,428) $(86,260) $453,496 00% $89,070
10.Structures and Improvements - Water Treatment 304-13,381,660 13,381,660 00% $267,633
11. Structures and Improvements - Trans. & Distrib.304-43,195 43,195 00% $864
12. Structures and Improvements - General Plant 304-281,816 281,816 50% $82,045
13. Collecting & Impounding Reservoirs - Source of Supply 305-83,217 (21,950)267 00% $225
14. Lake, River & Other Intakes 306-272,275 (68,216)204,059 00% $24,081
15. Wells & Springs 307-232,505 397,310)(432,885)402,310 86% $211,706
16.Infiltration Galleries & Tunnels 308-. 34,652 34,652 00% $693
17. Supply Mains 309-213,667 (9,391)(371,273)833,003 00% $36,660
18.Power Generation Equipment 310-385,672 385,672 00% $19,284
19.Power Electric Pumping Equipment - Source of Supply 311-643,944 (1,814 218)(512,903)316,823 00% $465,841
20.Power Diesel Pumping Equipment - Source of Supply 311-00% $
21.Power Pumping Equipment - Water Treatment 311-5,473,676 5,473,676 00% $273,684
22.Power Pumping Equipment - Trans. & Distrib.311-980,673 (129,574)851,099 00% $42,555
23. Water Treatment Equipment 320-22,175,384 (36,860)(3,384)22,135,140 00% $106,757
24. Water Treatment Equipment - Membranes 320-500,000 500,000 14.00% $70,000
25.Distribution Reservoirs & Standpipes 330-986,992 163,794)(915,919)907,279 00% $138,146
26. Trans. & Distrib. Mains & Accessories - Intangible 331-145 145 00% $
27. Trans. & Distrib. Mains & Accessories SOS 331-144 144 00% $
28. Trans. & Distrib. Mains & Accessories 331-$ 103,131,455 $ (40,115,756)(3,079,087)59,936,612 00% $198,732
29. Services 333-37,395,871 (6,253,083)(582,334)30,560,454 50%764,011
30. Meters and Meter Installations 334-796,652 (191,517)11,605,135 50% $290,128
31.Hydrants 335-067,642 (563,006)(6,986)497,650 50% $12,441
32. Backflow Prevention Devices 336-00% $
33. Other Plant & Misc. Equipment - Intangible 339-00% $
34. Other Plant & Misc. Equipment - Source of Supply 339-45,794 45,794 00% $916
35. Other Plant & Misc. Equipment - Water Treatment 339-43,525 43,525 00% $871
36. Other Plant & Misc. Equipment - Trans. & Distrib.339-88,441 88,441 00% $769
37. Other Plant & Misc. Equipment - General Plant 339-15,798 15,798 00% $316
38. Office Furniture and Equipment 340-687,609 (1,131)686,478 67% $45,788
39. AM FM System - Mapping 340-50 552,910 552,910 10.00% $55,291
40. Computer Hardware & Software 340-726,429 726,429 20.00% $345,286
41.IFMS WAN PeopleSoft 340-079,451 079,451 10.00% $407,945
42. Customer Information System 340-795,069 795,069 10.00% $179,507
43. Transportation Equipment 341.135,842 135,842 11.49% $15,608
44. Stores Equipment 342-24,448 24,448 67% $631
45. Tools, Shop and Garage Equipment 343-50 442,653 442,653 67% $29,525
46. Confined Space Monitor, Generator, Trench Shield 343-62,533 62,533 14.50% $067
47.Laboratory Equipment 344-116,643 (16,729)99,914 67% $664
48.Power Operated Equipment 345-58,817 58,817 00% $
49.Power Operated Equipment 345-84,182 84,182 14.50% $12,206
50. Communications Equipment 346-295,735 (71,734)224 001 67% $81,641
51.Miscellaneous Equipment 347.107,621 107 621 67% $178
52. Other Tangible Property 348-00% $
53.Master Plan 348-453,005 453,005 10.00% $45,301
54.Related to CWIP (544,626)
55.Rounding
55. TOTAL DEPRECIABLE PLANT 249,700,926 52,461,015 192,339 191,592,198 342,073
56. TOTAL UTILITY PLANT IN SERVICE 665.968 (52.786.20\(6.545.105)198.069
57.Less: Depreciation Included on Transportation Schedule (15,608)
58.Pro Forma Depreciation Expense 326,465