20070831Roff direct.pdf

RF cr::t\t;E'D
. ~.~
v'j;;
lUQ1AUG J\ A. c\:2b
. ..."
,",'11"1,,("
BEFORE THE IDAHO PUBLIC UTILITIE CD;(\)M I::.\ON-., I"
'";: ! .
vr"l'\ih~vU\ iL., I \t:.v
.... .
IN THE MATTER OF THE
APPLICATION OF ROCKY
MOUNTAIN POWER FOR AN
ORDER AUTHORIZING A CHANGE
IN DEPRECIATION RATES
AP-PLICABLKTO_ELECTRIC PROPERTY
CASE NO. PAC-07- 1Lf
Direct Testimony of Donald S. Roff
, ,:
ROCKY MOUNTAIN POWER
CASE NO. PAC-O7-l...Lf
August 2007
Introduction and Back2.round
Please state your name, occupation, business address, employer and job title.
My name is Donald S. Roff. I am President of Depreciation Specialty Resources
a consulting fiTI11 serving the utility industry. My business address is 2832
Gainesborough Drive, Dallas, Texas 75287-3483.
On whose behalf are you testifying?
I am testifying on behalf ofPacifiCorp ("the Company
Please state your qualifications.
My qualifications are described on Exhibit No.
Have you previously testified before this or any other regulatory body?
Yes. A list of my regulatory appearances and related jurisdictions is attached as
Exhibit No.
What is the purpose of your testimony?
I have been asked by the Company to testify as to the recommended depreciation
rates to be used by it for the accrual of depreciation expense.
Please summarize your testimony.
Based upon my depreciation study, a copy of which is attached to my Direct
Testimony as Exhibit No., conducted as of December 31 2006, I recommend
changes to the depreciation rates cuITently in use by using the remaining life rates
recommended in the depreciation study, which provide for full recovery of net
investment adjusted for net salvage over the future useful life of each asset
category, and that are consistent with past practice of the Company. The proposed
rates are illustrated by the following comparison:
Roff, Di - 1
Rocky Mountain Power
Function Existing Recommended
Steam Production Plant
Hydraulic Production Plant
Other Production Plant
Transmission Plant
Distribution Plant
General Plant
Mining Operations
Total Electric Plant
2.42
3.42
This summary is taken from Table A, page 3 of Exhibit No.
Applic~ion of my recommended rates to the December 31 , 2006 depreciable
balances results in a decrease in annual depreciation expense of $30 577,422. The
following sections of my testimony discuss the depreciation study procedure, life
analysis, interim activity, salvage and cost of removal analysis, and the results for
steam, hydraulic and other production plant, transmission, distribution and general
plant, and mining operations and my recommendations.
What are the primary reasons for the change in depreciation that you
recommend?
There are two factors that influence the level of depreciation expense change that I
recommend. The first factor is recognition of more negative net salvage for
transmission and distribution plant asset categories, reflective of current
experience, which increases annual depreciation expense. The second element is
longer life spans for the theTI11al generating units, which decreases annual
depreciation expense.
Roff, Di - 2
Rocky Mountain Power
Depreciation Study Procedure
What is depreciation?
The most widely recognized accounting definition of depreciation is that of the
American Institute of Certified Public Accountants, which states:
Depreciation accounting is a system of accounting which aims to
distribute the cost or other basic value of tangible capital assets, less
salvage (if any), over the estimated useful life of the unit (which may
be a group of assets) in a systematic and rational manner. It is a process of
allocation, not of valuation." 1
What is the significance of this definition?
This definition of depreciation accounting foTI11s the accounting framework under
which my depreciation study was conducted. Several aspects of this definition are
particularly significant, including the following: (1) salvage (net salvage) is to be
recognized; (2) the allocation of costs is over the useful life of the assets; (3)
grouping of assets is peTI11issible; (4) depreciation accounting is not a valuation
process; and (5) the cost allocation must be both systematic and rational.
Please explain the importance of the terms "systematic and rational"
Systematic implies the use of a foTI11ula. The formula used for calculating the
recommended depreciation rates is shown on Page 16 of Exhibit No.5. Rational
means that the pattern of depreciation, in this case, the depreciation rate itself
-must-match-either the pattern ofrevenues produced by the asset, or match the
consumption of the asset. Since revenues are deteTI11ined through regulation and
are expected to continue to be so deteTI11ined , asset consumption must be directly
1 Accounting Research Bulletin No. 43, Chapter 9, Section C, Paragraph 5 (June 1953).
Roff, Di - 3
Rocky Mountain Power
measured and reflected in depreciation rates. This measurement of asset
consumption is accomplished by conducting a depreciation study.
Are there other definitions of depreciation?
Yes. The Federal Energy Regulatory Commission UnifoTI11 System of Accounts
followed by the Company, provides a series of definitions related to depreciation
as shown on Page 8 of Exhibit No.5. These definitions of depreciation make
reference to asset consumption, and therefore relate very well to the accounting
framework for depreciation. These definitions form the regulatory framework
under which my depreciation study was conducted.
How does your depreciation study recognize asset consumption?
Asset consumption in my depreciation study is recognized in two different ways
depending upon the type of asset. For mass property, asset consumption
(retirement dispersion) is defined by the use of Iowa type curves and related
average service lives. For life span property (power plants), asset consumption is
recognized through the use of interim activity factors, which provide a foTI11
retirement dispersion.
What is retirement dispersion?
Retirement dispersion merely recognizes that groups of assets have individual
- -
assets of differentliv.es each-assetretiresaLdiffering ages. ..Retirement
dispersion is the scattering of retirements by age around the average service life
for each group of assets.
Roff, Di - 4
Rocky Mountain Power
Please describe how these elements were determined and utilized in your
depreciation study.
A depreciation study consists of four distinct yet related phases - data collection
analysis, evaluation and rate calculation. Data collection refers to the gathering of
historical accounting information for use in the other phases. Company personnel
assisted with this effort and provided me with a large amount of historical
accounting data. Analysis refers to the statistical processing of the data collected
in the first phase. There are two separate analysis procedures, one for life and'one
for salvage and cost of removal. The evaluation phase incorporates the
infoTI11ation developed in the data collection and analysis phases to deteTI11ine the
applicability of the historical relationships developed in these phases to the future.
The rate calculation phase merely utilizes the parameters developed in the other
phases in the computation of the recommended depreciation rates.
What are the parameters used in the calculation of your recommended
depreciation rates?
The parameters are the estimated retirement date for production plants or average
service life for transmission, distribution and general plant; retirement dispersion
defined by interim addition and retirement factors for production plant and by
Jm~m-c.urv.es.iOIJhe_D1ass- a.ccouIltS.and interiI11 andJeIJJ1jn~Ll1eLsaJ ge factors
for production plant and terminal net salvage factors for the mass accounts. Also
used are the depreciable plant balance, the accumulated provision for
depreciation, and the average remaining life. How these factors are used in the
calculation is discussed on Pages 15 and 16 of Exhibit No.5. Individual
Roff, Di - 5
Rocky Mountain Power
parameters are shown on Schedule 2 of Exhibit No.
Life Analysis
Please explain the life analysis phase of your study of production plant.
There are two parts to the life analysis phase of my study of production plant. The
first is the determination of the estimated retirement date for each plant suitable
for the calculation of depreciation rates. The second part is the deteTI11ination of
interim retirement ratios and interim addition factors from an analysis of historical
.. _
e)(penence.
What was the basis for the retirement dates used in your depreciation study
of production plant?
These retirement dates were provided to me by the Company s planning
personnel , and are contained on Exhibit No.5, Schedule 2. It is my understanding
that these estimated retirement dates give consideration to the age of the plant, its
operating characteristics, and economic and environmental constraints.
Are these dates reasonable and consistent with your knowledge and
experience?
Yes. These retirement dates produce life spans, which are reasonable and
consistent with my experience. It is my understanding that these dates reflect the
cmren~hesLestimateo f when.the_genera1ing_unils w.iJlre1ire, gi ying due
consideration to each unit's age, location, operating characteristics, ongoing
capital replacements and expected future usage, and therefore represent the
appropriate period over which the allocation of cost should occur.
Roff, Di - 6
Rocky Mountain Power
Please describe the life analysis procedure utilized for non-production plant
asset categories.
For most asset categories, the Company maintains vintage accounting records, that
, the age of property retired and property surviving is known. The exception is
Account 370, Meters and the Distribution line accounts in Utah and Idaho
(Account 364 - Account 373). For the aged asset categories the actuarial method
oflife analysis was utilized. For the un aged asset categories, the Simulated Plant
Record ("SPR") method was utilized.
Please Describe Actuarial Analysis.
Actuarial analysis uses the age information contained in the historical property
records to deteTI11ine life tables (survivor curves) for various bands of experience.
These plots of percent surviving as a function of age are then compared to
standard distributions (Iowa curves) to arrive at an historical average service life
and curve shape.
Please describe SPR analysis.
SPR analysis deteTI11ines retirement dispersion and average service life
combinations for various bands of years that best match the actual retirements
and/or balances for each asset category. The simulated balances procedure
....c.onsisK.oLapplying..BUIYNQ1:ratLQs(portiQnsurviving at each age) from Iowa-type
dispersion patterns in order to calculate annual balances, and then comparing the
calculated balances with the actual balances for several periods, followed by
statistical comparisons of differences in balances. The simulated retirement
procedure is similar, except that the retirement frequency rates of the Iowa
Roff, Di - 7
Rocky Mountain Power
patterns are utilized to calculate annual retirements, and the comparisons are to
actual retirements rather than to balances. Tabulations of the best ranking curves
were made and this became the starting point for the evaluation phase of my
depreciation study.
Interim Activity
What are interim retirements?
Interim retirements are the retirements of plant components between the date of
original installation and the date of final retirement of a plant or unit.
What are interim additions?
Interim additions are the replacement of retired plant components or the addition
of new plant components between the date of original installation and the date of
final retirement of a plant or unit that were not originally necessary.
Is the analysis of interim activity, that is, both interim additions and interim
retirements, an accepted analytical procedure?
Yes. These accounting histories are readily available, sufficient, and provide
useful infoTI11ation upon which to base meaningful conclusions. A description of
this analysis process is provided in Exhibit No.5 at Page 11.
Why should interim additions and retirements be included in the calculation
of .de p-reeiation -rates -f or~p rod uc-ti on-pi an-t?
Interim retirements occur over the life of a production unit as items are replaced
or retired. This is clearly evident from a review of historical investment
experience. Recognition of the effect ofthese interim retirements in the
depreciation rate calculation is necessary to ensure that these interim retirements
Roff, Di - 8
Rocky Mountain Power
are fully depreciated by the time they occur. Similarly, interim additions occur
over the life of a production unit as items are replaced or new items are installed.
This activity is also clearly evident from a review of historical investment
experience. Recognition of the effect of these interim additions in the
depreciation rate calculation is necessary because the estimated retirement dates
cannot occur without the replacement activity, and the estimated retirement dates
assume this activity will occur.
What interim activity factors were developed in your depreciation study?
The interim retirement ratios and interim addition factors utilized in my
depreciation study are shown in Exhibit No., Schedule 2.
Were these factors used in the calculation of your recommended depreciation
rates for production plant?
My recommended depreciation rates for production plant include both an interim
addition factor and an interim retirement factor.
Why were interim additions included?
While it would be appropriate to include all interim additions, they were only
included in the depreciation rate calculations for the next five years and were
limited to the amount of interim retirements.
--What-would-be the-effect--of-including-all- interim-additions in the
depreciation rate calculation?
The recommended depreciation rates for production plant would have been
substantially higher.
Roff, Di - 9
Rocky Mountain Power
What is the effect on the annual depreciation rate of ignoring certain of these
interim additions?
Initially, the depreciation rate would be slightly lower, but would increase at each
recalculation. This ever-increasing pattern of depreciation rates would be
appropriate only if asset consumption is ever increasing. This is the reason that
interim additions or replacements were included for the next five year period.
Salva2,e and Cost of Removal Analysis
---.flease dbcussJb~d(:()st of removal and salvage analysis portion of your study
of production plant.
There are two separate components of cost of removal and salvage for Production
Plant: interim and teTI11inal. Interim net salvage refers to the cost of removal net
of salvage related to interim retirements. TeTI11inal net salvage refers to the net
demolition cost of a plant or unit at final retirement. Interim net salvage factors
were deteTI11ined based upon an analysis of historical experience. TeTI11inal net
salvage factors were projected based upon a review of the site-specific demolition
cost estimates of other companies.
How were the interim net salvage factors for production plant determined?
Primary account summaries of retirements, salvage and cost of removal were
----fH'(WiOOd-by-CGmpan-y-peI=SQ-IIDel~Lexamined the ratio of salvage, cost of removal
and net salvage to retirements and looked at the trends over time. I then selected
an interim net salvage factor for each primary account.
How were the terminal net salvage factors for production plant determined?
I have collected the site-specific demolition cost estimates of over 500 units
Roff, Di - 10
Rocky Mountain Power
which are in the public record. For each unit I have computed the net demolition
cost per kW of generating capacity by fuel type. This average figure is about
$54/kW in 2006 price levels for coal-fired units. Exhibit No.6 provides a
summary of the site-specific demolition cost studies. I conservatively used an
estimate of $501kW for coal units to recognize the ongoing environmental control
facilities additions. This number is conservative because additional pollution
control requirements are expected which will increase this unit cost. The net
demolition amounts were then allocated to ac~()llI1ts ()IlJJ:ls:basis of plant
investment, and used in the depreciation rate calculations. A similar process was
used for the units that are not coal-fired. It should be noted that the Company has
developed some site-specific demolition cost estimates for certain of its plants.
This study was conducted in 2004 by Black & Veatch. This study supports my
estimated unit cost. Terminal net salvage has not been recognized for most
hydraulic production plants. A decommissioning reserve has been proposed for
plants which have a definitive decommissioning agreement, as well as for small
plants for which the Company has estimated some probability of being
decommissioned in the next ten-year period.
Steam Production Plant Results
. 19-. Q.---PIease-5-u-m-m-a-Fiu-y-our-r-.esults fw-st-eam-producUo.D-plant.-
Use ofthe parameters described above results in a composite depreciation rate of
01 percent, which produces an annual depreciation expense decrease of
$52 800 000, or about 36 percent below the existing rate.
Roff, Di - 11
Rocky Mountain Power
What is the reason for this decrease in depreciation expense?
The primary reason for the decrease is longer life spans for the thermal units. The
basis for these retirement dates is discussed in the testimony ofMr. Mark C.
Mansfield.
Hydraulic Production Plant Results
Please discuss the results of your depreciation study for hydraulic production
plant.
8 -A",Reti-rement-dates.w.ere-tied-toJ.icense_expiratiou_datesor expected license renewal
dates. Interim activity has been limited, and interim additions equal to interim
retirements were included for the period 2007 through 2011 , although a figure
greater than one is justified by historical experience. The composite depreciation
rate for Hydraulic Production Plant increased from 2.42 percent to 2.82 percent
primarily due to the effect of some relatively new investments. Note that this
depreciation rate comparison incorporates a decommissioning reserve provision.
A decommissioning reserve has been proposed for plants which have a definite
decommissioning agreement as well as small hydraulic plants which the Company
has estimated as having some probability of being decommissioned in the next
ten-year period. The net change in annual depreciation for Hydraulic Production
Plantisan --increase-ofappr(')ximately -$2,03 3,000.
Other Production Plant Results
Please discuss the results of your study of other production plant.
The composite depreciation rate for Other Production Plant increased from 3.42
percent to 3.56 percent, reflecting little change to existing parameters. The
Roff, Di - 12
Rocky Mountain Power
change produced an increase in annual depreciation expense of $1 108 000, or
about 4 percent, primarily attributable to HeTI11iston and Little Mountain.
Transmission. Distribution and General Plant
-19
Please discuss the life analysis procedure for transmission, distribution and
general plant.
For most asset categories the age of both surviving and retired property is known
and actuarial analysis was utilized for these property groups. Actuarial analysis is
described on p~12~f)~~hibit No.5. For some asset groups, the age of property
retired is not known, and a simulated plant record analysis was performed. The
SPR method deteTI11ines retirement dispersion and average service life
combinations for various bands of years that best match the actual retirements and
balances for each asset category.
What are Iowa-type curves?
The Iowa-type curves were devised empirically over 60 years ago by the
Engineering Research Institute at what is now Iowa State University to provide a
set of standard definitions of retirement dispersion. Retirement dispersion merely
recognizes that groups of assets have individual assets of different lives, i., each
asset retires at differing ages. Retirement dispersion is the scattering of
retiremf'.nts b pge.armmrl the average....send ce life foLe..a....dl.group of assets.
Standard dispersion patterns are useful because they make calculations of the
remaining life of existing property possible and allow life characteristics to be
compared.
The Engineering Research Institute collected dated retirement information
Roff, Di - 13
Rocky Mountain Power
on many types of industrial and utility property and devised empirical curves that
matched the range of patterns found. A total of 18 curves were defined. There
were six left-skewed, seven symmetrical and five right-skewed curves, varying
from wide-to-narrow dispersion patterns. The Iowa-curve naming convention
allows the analyst to relate easily to the patterns. The left-skewed curves are
known as the "L series , the symmetrical as the "S series" and the right-skewed as
the "R series." A number identifies the range of dispersion. A low number
2resen~a wid~~~te!l'l..~l!d ~ high~umber a~~l"To'vV..P'!!tern. The combination
of one letter and one number defines a unique dispersion pattern.
How were the Iowa curve shapes and average service life selections made?
Summaries of the individual asset category life analysis indications were prepared
and discussed with Company personnel. Anomalies and trends were identified
and engineering and operations input was requested where necessary. A single
average service life and Iowa curve was selected for each asset category reflecting
the combination of the historical results and the additional infoTI11ation obtained
from the engineering, accounting and operations personnel. This process is a part
of the evaluation phase of the depreciation study.
Please explain the salvage and cost of removal analysis.
AnnuaJ-salvage-amounts
,_-
cosLofremoval and retirements were provided by
functional group for the period 1992 though 2006. Annual salvage, cost of
removal and net salvage percentages were calculated by dividing by the retirement
amounts. Rolling and shrinking bands were also developed to illustrate trends. A
special analysis was conducted for the effect of third-party reimbursements for the
Roff, Di - 14
Rocky Mountain Power
period 2004 - 2006. Retirements, salvage and cost of removal related to these
third-party reimbursements were eliminated from the analyses. This treatment
resulted in slightly more negative net salvage factors.
Please summarize your results for transmission, distribution and general
plant.
In general, average service lives have increased, and net salvage factors have
become more negative. The composite depreciation rate for transmission plant
increased slightly from 2.12 percent to 2.15 percent, an annual expense increase of
about $668 000, or about 1 percent. The primary reasons are marginally longer
average service lives and slightly more negative net salvage.
The composite depreciation rate for Distribution Plant increased from 2.
percent to 3.26 percent, an annual expense increase of over $23 900 000, or about
19 percent. Increased average service lives were more than offset by more
negative net salvage.
The composite depreciation rate for General Plant decreased from 4.69 percent to
54 percent, an annual expense decrease of roughly $901 ,000, or about 3 percent.
The primary reason for the decrease is slightly longer average service lives.
Minim! Operations
- ----Ple-a s e-summa-l'ize-your-J:e-sult-s-for-mining uope r a ti on s.-
- .
The composite depreciation rate decreased from 5.87 percent to 3.52 percent.
A verage service lives have both increased and decreased, as have net salvage
allowances.
Roff, Di - 15
Rocky Mountain Power
Total Chan2.e in Annual Depreciation
What is the total change in annual depreciation indicated by your study?
At the total Company depreciable investment level, the decrease in annual
depreciation expense indicated by my study is about $30 600 000.
Summary and Recommendations
Please summarize your recommendations.
I recommend that PacifiCorp adopt the depreciation rates shown in Column 12 of
Schedule 1 of Exhibit No., and that this Commission approve their use. I base
----~_.......
this recommendation on the fact that I have conducted a comprehensive
depreciation study, giving appropriate recognition to historical experience, recent
trends and Company expectations. My study results in a fair and reasonable level
of depreciation expense which, when incorporated into a revenue stream, will
provide the Company with adequate capital recovery until such time as a new
depreciation study indicates a need for change.
Does this complete your direct testimony?
Yes, it does.
---- __
~m -
Roff, Di - 16
Rocky Mountain Power
. -
Case No. PAC-07-
Exhibit No.
Witness: Donald S. RoffRE CEl\lED
ZaGl /tUG 31 A 0-;: 2h
iD/1d"'rt;Pt IBUC
UT!lFflhS CO1.1MISSION
---- .. ---
- _u - _U- -
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Donald S. Roff
-- -.. ---
August 2007
EXHIBIT NO.
Academic Backqround
Donald S. Roft graduated from Rensselaer Polytechnic Institute with a Bachelor of
Science degree in Management Engineering in 1972.
Mr. Roft has also received specialized training in the area of depreciation from Western
Michigan University s Institute of Technological Studies. This training involved three
forty-hour seminars on depreciation entitled "Fundamentals of Depreciation
Fundamentals of Service Life Forecasting" and "Making a Depreciation Study" and
included such topics as accounting for depreciation , estimating service life, and
estimating salvage and cost of removal.
Employment and Professional Experience
Following graduation, Mr. Roft was employed for eleven and one-half years by Gilbert
Associates, Inc., as an engineer in the Management Consulting Division. In this
capacity, he held positions of increasing responsibility related to the conduct and
preparation of various capital recovery and valuation assignments.
In 1984, Mr. Raft was employed by Ernst & Whinney and was involved in several
depreciation rate studies and utility consulting assignments.
In 1985, Mr. Roft joined Deloitte Haskins & Sells (DH&S), which , in 1989, merged with
Touche Ross & Co. to form Deloitte & Touche. In 1995, Mr. Roft was appointed as a
Director with Deloitte & Touche.
In November, 2005, Mr. Roft formed Depreciation Specialty Resources to serve the
utility industry.
During his tenure with Gilbert Associates, Inc., Ernst & Whinney, DH&S and Deloitte &
Touche, Mr. Roft has participated in or directed depreciation studies for electric, gas
water and steam heat utilities, pipelines, railroad and telecommunication companies in
over 30 states, several Canadian provinces and Puerto Rico. This work requires an in-
depth knowledge of depreciation accounting and regulatory principles, mortality analysis
techniques and financial practices. At these firms, Mr. Roft has had varying degrees of
responsibility for valuation studies, development of depreciation accrual rates
consultation on the unitization of property records, and other studies concerned with the
inspection and appraisals of utility property, preparation of rate case testimony and
support exhibits , data responses and rebuttal testimony, in addition to appearing as an
expert witness.
Industry and Technical Affiliations
Mr. Roff is a registered Professional Engineer in Pennsylvania (by examination).
Mr. Roft is a member of the Society of Depreciation Professionals and a Certified
Depreciation Professional , and a Technical Associate of the American Gas Association
(AG.A) Depreciation Committee. He currently serves as the lead instructor for the
AG.s Principles of Depreciation Course.
Page 1 of
RECEIVED
Case No. P AC-07-lLf
ZOul AVe 31 A q: 2b Exhibit No.
Witness: Donald S. Roff
tD/\;iO FUBUC
!!', ("""""'
H.- IC;;) vV.,Wtl!;:)iUi'"
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Donald S. Roff
August 2007
DONALD S. ROFF
TESTIMONY EXPERIENCE
CASE NO.Q.ill COMPANY
Docket No. 93-3005 July 1993 Southwest Gas Corporation
Docket No. 93.3025 July 1993 Southwest Gas CorporationDocket No. 12820 June 1994 Central Power and Light Company
Case No. U-10380 Dec 1994 Consumers Power CompanyCause No. 39938 April1995 Indianapolis Power & Light Company
Case No. U.10754 July 1995 Consumers Power CompanyDocket No. 13369 Aug 1995 West Texas Utilities Company
Docket No. 95-02116 Sept 1995 Chattanooga Gas Company
Docket No. 95.715-G Oct 1995 Piedmont Natural Gas CompanyDocket No. 14965 Dec 1995 Central Power and Light Company
Cause No. 40395 (I) Feb 1996 Wabash Valley Power Association, Inc.
GUD NO. 8664 Oct 1996 Lone Star Pipeline Company
Docket No. 96-360-Nov 1996 Entergy Arkansas Inc.Docket No. 16705 Nov 1996 Entergy Gulf States Inc.
Docket No. ER-97.394 Mar 1997 Missouri Public Service
Docket No. U.22092 Mar 1997 Entergy Gulf States Inc.
Docket No. 97-00982 May 1997 Chattanooga Gas Company
Cause No. 40395 (II) June 1997 Wabash Valley Power Association, Inc.
Case No. U-11509 Sept 1997 Consumers Energy Company
Docket No. ER98.11 Sept 1997 Long Island Lighting Company
Docket No. 8390~U-.. Dec 1997 Atlanta Gas Light CompanyCause No. 41118 Mar 1998 Wabash Valley Power Association, Inc.
Case No. U.11722 Oct 1998 Detroit Edison Company
Docket No. 98-2035-03 Nov 1998 PacifiCorpDocket No. 99-4006 Aprll1999 Nevada Power Company
GUD Docket No. 9030 March 2000 Atmos Energy Corporation
GUD Docket No. 9145 April 2000 TXU Gas DistributionCity of Tyler Dec 2000 Reliant Energy Entex
Docket No. U.24993 March 2001 Entergy Gulf States Inc.
Docket Nos. GR01050328/GR0105029' May 2001 Public Service Electric & Gas
Case No. U-12999 July 2001 Consumers Energy Company
Docket No. 01-10002 Oct 2001 Nevada Power Company
Docket No. 14618-Nov 2001 Savannah Electric and Power Company
Docket No. 01-11031 Dec 2001 Sierra Pacific Power Company
Docket No. 010949.EL Jan 2002 Gulf Power Company
Docket No. 14311-Jan 2002 Atlanta Gas Light Company
Docket No. UD-OO-March 2002 Entergy New Orleans, Inc.
Cause No. PUD200200166 May 2002 Reliant Energy Entex
Docket No. 01.243-June 2002 Reliant Energy Entex
Docket No. 02-035-12 Oct 2002 PacifiCorp
Docket No. 20000.ER-192 Oct 2002 PaciliCorp
Docket No. UE-O21271 Oct 2002 PaciliCorp
Docket No. UM.1064 Oct 2002 PaciliCorp
Docket No. PAC-E-O2.Oct 2002 PaciliCorpDocket No. 02-0391 Oct 2002 Hawaiian Electric Company, Inc.
Docket No. 03.ATMG.1036.RTS June 2003 Atmos Energy Corporation
Docket No. 02-0391 Aug 2003 Hawaiian Electric Company, Inc.Cause No. 42458 Sept 2003 Wabash Valley Power Association, Inc.
Docket No. 03-ATMG-1036-RTS Nov 2003 Atmos Energy CorporationCase No. 12999 Dec 2003 Consumers Energy CompanyCase No. 12999 Feb 2004 Consumers Energy Company
Docket No. ER-2004-0570 Apr 2004 The Empire District Electric Company
Docket No. 04-100-Apr 2004 The Empire District Electric Company
Docket No. PUE 2003-00597 Aug 2004 Atmos Energy Corporation
Docket No. 18638.Oct 2004 Atlanta Gas Light Company
Docket No. ER-2004-0570 Nov 2004 The Empire District Electric Company
Docket No. ER.2004-0570 Nov 2004 The Empire District Electric Company
Cause No. 200400610 Jan 2005 Oklahoma Natural Gas Company
Docket No. 18638 ~h 2005Atlanta Gasiight CompanyDocket No. 20298 May 2005 Atmos Energy Corporation
Cause No. 200400610 June 2005 Oklahoma Natural Gas CompanyDocket No. 20298 Oct 2005 Atmos Energy Corporation
Case No. GR-2006-0387 Apr 2006 Atmos Energy Corporation
Docket No. 05-00258 July 2006 Atmos Energy Corporation
Docket No, 06S-234EG Sept 2006 Public Service Company of Colorado
Docket No. GUD No. 9676 Oct 2006 Atmos Energy Corporation
Case No. 2006-00464 Jan 2007 Atmos Energy Corporation
Docket No. 07- May 2007 Atmos Energy Corporation
JURISDICTION
Nevada
Nevada
Texas
Michigan
Indiana
Michigan
Texas
Tennessee
South Carolina
Texas
Indiana
Texas
Arkansas
Texas
Missouri
Louisiana
Tennessee
Indiana
Michigan
FERC
Georgia
Indiana
Michigan
Utah
Nevada
Texas
Texas
Texas
Louisiana
New Jersey
Michigan
Nevada
Georgia
Nevada
Florida
Georgia
New Orleans
Oklahoma
Arkansas
Utah
Wyoming
Washington
Oregon
Idaho
Hawaii
Kansas
Hawaii
Indiana
Kansas
Michigan
Michigan
Missouri
Arkansas
Virginia
Georgia
Missouri
Missouri
Oklahoma
Georgia
Georgia
Oklahoma
Georgia
Missouri
Tennessee
Colorado
Texas
Kentucky
Tennessee
EXHIBIT NO, 4
Page 1 of 1
SUBJECT
Gas Depreciation Rates
Gas Depreciation Rates
Electric Depreciation Rates
Gas Depreciation Rates and Accounting
Electric Depreciation Rates
Electric Depreciation Rates and Accounting
Electric Depreciation Rates
Gas Depreciation Rates
Gas Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Gas Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates/Competitive Issues
Electric Depreciation Rates/Competitive Issues
Electric Depreciation Rates/Competitive Issues
Gas Depreciation Rates
Electric Depreciation Rates
Gas Depreciation Rates and Accounting
Electric Depreciation Rates
Gas Depreciation Rates and Accounting
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Gas Depreciation Rates and Accounting
Gas Depreciation Rates
Gas Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Gas Depreciation Rates and Accounting
Electric Depreciation Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates
Electric Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Electric Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
Gas Depreciation Rates and Accounting
, RECEiVED Case No. PAC~07-
1" "ibitNo. 5
!' ~'..,
hUt) )\ .
. ." '
' ess: Donald S. Roff
'-.r \.qj:~!IJ)F:UpPC
. ". .
UIU.LI1;tES'G.l)Mil~SSla~
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Donald S. Roff
August 2007
"'-
D~pr~ciafion
rA 5
pe:c i ally
. .
t!:~rce~
. ,
:IaI'"
Pacifi Co
Book Depreciation Study of Electric Property
As of December 31, 2006
28:::;2 6ai~~borouqh Driv~, Dd/~, IX ""52.87-~8::;-1-69 -9G-1- -9090
Paciji Co
Book Depreciation Study of Electric Property
as of December 2006
August 2007
Mr. David Mendez
Chief Accounting Officer
PacifiCorp
825 NE Multnomah, Suite 1900
Portland, Oregon 97232
Dear Mr. Mendez:
In accordance with your request, we have conducted a book depreciation study of the Electric
Utility property of PacifiCorp ("PacifiCorp" or the "Company ). The study recognized addition
and retirement experience through March 31 , 2006, and the comparisons presented herein are
based on depreciable plant balances as December 31 , 2006
Study depreciation rates have been calculated using the average life group ("ALG") procedure
and the remaining life technique, consistent with prior studies.
The summary shown in Table A (following) is taken from Schedule 1 , which show the annual
depreciation provisions for the existing and study rates. The recommended depreciation rates are
developed in Schedule 1. Based on the December 31 , 2006, depreciable plant balances, study
rates will result in a decrease in total annual depreciation provisions. The existing rates are those
approved by each state commission. Schedule 2 shows the mortality characteristics (average
service life, retirement dispersion, net salvage and retirement years) determined for each
depreciable property group, as well as the mortality characteristics reflected in the existing rates.
Schedule 3 shows an example (for Account 312, Boiler Plant Equipment for the Hunter Plant) of
the depreciation rate calculation procedure used for Production Plant.
A comparison ofthe effect of each set of study account rates with that of the existing rates is
shown on the next page (Table A).
TABLE
(1)(2)(3)(4)(5)(6)(7J
12/31/2006 Accrual Rate Annual Accrual Increase or
Function Balance Existinq Proposed Existinq Prooosed (Decrease)
Production Plant
Steam Production 687,335,913 146,994,980 94,177 049 (52 817,931)
Hydraulic Production 507,940,786 2.42 12,314,551 347,241 032 690
Other Production 787,355,884 3.42 26,931 998 28,039,681 107,683
Subtotal Production 982 632,583 186,241 529 136,563,971 49,677 558
Transmission Plant
(System)652,005 379 56,313,992 56,981 736 667 744
Distribution Plant
Oregon 1.484,738,167 3.45 42,855,111 51,177 698 322,587
Washington 348,051 140 10,344,646 273,026 928,380
Idaho 228,782,258 248,403 359,143 110,740
Wyoming 448,005,125 12,564,145 798,530 234 385
California 189,247 340 658,122 182 106 523,984
Utah 904,102 727 48,603,233 60.420,715 817.482
Subtotal Distribution 602 926,757 126,273,660 150 211,218 23,937,558
General Plant
Oregon 194,962,540 854,478 520 984 333.494)
Washington 36,684,506 5.49 031 786 014 741 (17 045)
Idaho 35,656,561 644,028 358,903 (285,125)
Montana 007,193 380,659 254,150 (126,509)
Wyoming 76,241,977 4.49 5.46 3.422 385 159,676 737 291
California 11,276,567 456 660 580,303 123,643
Utah 252 988,167 ~5,195 075 649 454
Subtotal General 615,817,511 28,865.191 964.406 900,785
Minina Operations
Utah 196,152,876 510,180 905,799 604 381)
Total Depreciable Plant 14,049,535,106 409,204 552 378 627 130 (30 577,422)
The tables below compare the functional lives and net salvage allowance for the prior study and
this study:
AVERAGE SERVICE LIVES
AVERAGE LIFE
Plant Function ExistinQ Proposed
Years Years
Production
Steam
Hydraulic
Other
Transmission
Distribution
Oregon
Washington
Idaho
Wyoming
California
Utah
General
Oregon
Washington
Idaho
Montana
Wyoming
California
Utah
Mininq Operations
Utah
NET SALVAGE
Plant Function Existinq Proposed
Production
Steam (4)(8)
Hydraulic (7)(8)
Other (1)(2)
Transmission (20)(25)
Distribution
Oregon (32)(57)
-----, -_--
~~shington (49)(56)
Idaho (23)-- (34)
Wyoming (32)(47)
California (46)(85)
Utah (23)(42)
General
Oregon
Washington (4)
Idaho
Montana (1)
Wyoming
California
Utah
Minina Operations
Utah
The following sections of this report discuss the differences between the rate calculation
procedures and techniques, describe the methods of analysis used and the bases for the
conclusions reached, and recommend both immediate and future actions.
We appreciate this oppOrtuIllty to serve PacifiCorp and would be pleased to meet with you,
if you
desire, to discuss further the matters presented in this report.
Yours truly,
JJ
j.
'-I3t-/f-
Donald S. Roff
President
Depreciation Specialty Resources
PURPOSE OF DEPRECIATION
Book depreciation accounting is merely the recognition in financial statements that physical
assets are consumed in the process of providing a service or a product. Generally accepted
accounting principles require the recording of depreciation provisions to be systematic and
rational. To accomplish this, depreciation expense should, to the extent possible, match either
the consumption ofthe facilities or the revenues generated by the facilities. Such matching
ensures that financial statements accurately reflect the results of operations and changes in
financial position.
Since utility revenues have been determined through regulation and are expected to continue to
be, asset consumption is not automatically reflected in revenues. Therefore, the consumption of
utility assets must be measured directly by conducting a book depreciation study to accurately
determine their mortality characteristics.
The matching concept is also an essential element of basic regulatory philosophy, known as
intergenerational customer equity." Intergenerational customer equity means the costs are borne
by the generation of customers that caused them to be incurred, not by some earlier or later
generation. This matching is required to ensure that charges to customers reflect the actual costs
of providing service.
DEPRECIA nON DEFINITIONS
The Uniform System of Accounts prescribed for electric utilities by the Federal Energy
Regulatory Commission ("FERC"), followed by PacifiCorp, states that:
Depreciation " as applied to depreciable electric plant, means the loss in service value not
restored by current maintenance, incurred in connection with the consumption or
prospective retirement of electric plant in the course of service from causes which are
known to be in current operation and against which the utility is not protected by insurance.
Among the causes to be given consideration are wear and tear, decay, action of the elements,
inadequacy, obsolescence, changes in the art, changes in demand and requirements of public
authorities.
Service value" means the difference between original cost and net salvage value of electric
plant.
Net salvage value" means the salvage value of property retired less the cost of removal.
Salvage value" means the amount received for the property retired less any expenses
incurred in connection with the sale or in preparing the property for sale, or, if retained, the
amount at which the material is chargeable to materials and supplies or other appropriate
account.
Cost of removal" means the cost of demolishing, dismantling, tearing down or otherwise
removing electric plant, including the cost oftransportation and handling incidental thereto.
Thus, it is the salvage that will actually be received and the cost of removal that will actually be
incurred, both measured at the price level at the time of receipt or incurrence, that is required to
be recognized by PacifiCorp through capital recovery. Thus, accrual accounting is utilized.
These definitions are consistent with the purpose of depreciation, and the study reported here was
conducted in a manner consistent with both.
THE BOOK DEPRECIATION STUDY
Implementation of a policy toward book depreciation that recognizes the purpose of depreciation
requires accurate determination of the mortality characteristics that are applicable to surviving
property. The purpose of the depreciation study reported herein is to measure those mortality
characteristics, to use the characteristics to determine appropriate rates for accrual of depreciation
and to test the adequacy of the accumulated provision for depreciation, if necessary.
Step One of the study was a Life Analysis, consisting of a determination of historical retirement
experience and an evaluation of the applicability ofthat experience to surviving property. For
Production Plant, this step also entailed a detennination of generating unit retirement dates
suitable for calculating depreciation rates, and an analysis of past interim addition and retirement
activity. Retirement dates were developed by PacifiCorp engineering and planning personnel
giving recognition to operating characteristics, environmental constraints and other factors.
Step Two was a Salvage and Cost of Removal Analysis, consisting of a study of salvage and cost
of removal experience and an evaluation of the applicability of that experience to surviving
property. Cost ofremoval and salvage have been recognized two ways for production facilities.
Cost of removal and salvage related to interim retirements have been recognized based upon an
analysis of historical experience. Cost ofremoval and salvage related to terminal retirements
have been recognized based upon site-specific demolition cost estimates of other utilities.
Step Three consisted of the determination of the average service lives, the retirement dispersion
patterns identified by Iowa-type curves, or interim factors and the net salvage factors applicable
to surviving property.
Step Four was the deteTI11ination ofthe depreciation rate applicable to each depreciable property
group recognizing the results of the work in Steps One through Three.
The major effort of the study is the determination of the appropriate mortality characteristics.
The remainder of this report discusses how those characteristics were determined, describes how
the mortality characteristics have been used to calculate rates and presents the results of the rate
calculations.
LIFE ANALYSIS
The Life Analysis for the property concerns the determination of average service lives and Iowa-
type retirement dispersion patterns and generating unit retirements dates.
The Life Analysis for
Production Plant consisted of both a forecast and a historical analysis, and for other property, it
consisted of only a historical analysis. PacifiCorp engineering and pi arming personnel developed
the estimated retirement dates giving consideration to operating characteristics, environmental
constraints, usage and availability.
Production Plant
The nature of Production Plant is such that the applicable average service life and dispersion
pattern can be determined only after terminal retirements have taken place. Terminal retirements
are compbsed ofthose original additions and interim additions that survive to the end of the life
of the unit. Without terminal retirements, any method of life analysis will usually indicate a
higher average service life and less dispersion than is applicable to the property. Average service
life will be accurately measured only when original and interim additions , and interim and
terminal retirements are included.
For Production Plant, the Life Analysis required two steps. The first step was the estimation of
the retirement date of each generating unit. The second step was the calculation of past interim
addition and retirement ratios. The Company s engineers and planning personnel provided the
estimated retirement date for each generating station. The retirement dates utilized for rate
calculations are shown in Column 3 of Schedule 2.
Past interim addition and retirement ratios were determined from an analysis of actual Company
experience conducted by plant and account, and separate ratios were determined for each
Production Plant account. The past interim addition analysis consisted of relating the sum of the
past interim additions to the sum of the past interim retirements. The past interim additions are
expressed as a ratio of interim retirements and thus are the number of dollars of past interim
additions for each dollar of interim retirements. The interim retirement analysis consisted of
relating the sum of the past interim retirements to the sum of the depreciable balances. When
expressed as a percentage, the interim retirement ratio is the depreciation rate that would have
recovered an amount equal to the total interim retirements.
Mass Properties
An analysis of historical retirement activity, suitably tempered by informed judgment as to the
future applicability of such activity to surviving property, forms the basis for determination of
average service lives and dispersion characteristics. Retirement experience through March 31
2006, was analyzed using the Actuarial method of analysis of property mortality for most non-
production property groups. This method could be used because the age of retirements and
surviving property is known.
The Actuarial method deteTI11ines actual survivor curves for selected periods of actual retirement
experience. In order to recognize trends in life characteristics and ensure that the valuable
infonnation in the curves is available to the analyst, actual survivor curves were calculated using
several different periods of actual retirement experience; and the average service lives and
retirement dispersion patterns indicated by these actual survivor curves were identified by
visually fitting Iowa-type dispersion patterns to the actual curves.
It is important to discern trends in historical mortality experience. In order to deteTI11ine trends,
the periods (year bands) of retirement experience analyzed were (1) the past five years, (2) the
past ten years, (3) the past 20 years, (4) the past 30 years, and (5) the full band of retirement
experience. The actual survivor curve for each of these year bands was plotted, and the Iowa
curves were visually fit to ensure that the significant amount of information contajned in the
actual curves and the underlying data are available to the analyst and to ensure that the analyst
does not fall into the trap of letting the computer do his thinking. Consideration was gjven to
future expectations that might be different from that reflected in the historical experience, as well
as trends in life and curve shape.
Because aged retirement infoTI11ation is not readily available for certain asset categories, namely,
the Distribution Line accounts for the Utah Division and the Meter account, an approach known
as tl1e Simu1atedJ~lant ~~~C?r~.. SPJ3."~et~od w~emE!~yed. T~
~~~
.r:net~od determines
. - -. - ....
retirement dispersion and average service life combinations for various bands of years that best
match the actual retirements and balances for each asset category. The simulated balances
procedure consists of applying survivor ratios (portion surviving at each age) from Iowa-type
dispersion patterns in order to calculate annual balances, and then comparing the calculated
balances with the actual balances for several periods, followed by statistical comparisons of
differences in balances. The simulated retirements procedure is similar, except that the
retirement frequency rates of the Iowa patterns are utilized to calculate annual retirements, and
the comparisons are to actual retirements rather than to balances. Tabulations of the best ranking
curves were also made.
Iowa-type curves were devised empirically over 60 years ago by the Engineering Research
Institute at what is now Iowa State University to provide a set of standard definitions of
retirement dispersion. Retirement dispersion merely recognizes that groups of assets have
individual assets of different lives (i., each asset retires at differing ages). Retirement
dispersion is the scattering of retirements by age around the average service life for each group of
assets. Standard dispersion patterns are useful because they make calculations of the remaining
life of existing property possible and allow life characteristics to be compared.
The Engineering Research Institute collected dated retirement infoTI11ation on many types
industrial and utility property and devised empirical curves that matched the range of patterns
found. A total of 18 curves were deemed. There were six left-skewed, seven symmetrical and
five right-skewed curves, varying from wide to narrow dispersion patterns. The left-skewed
curves are known as the "L series " the symmetrical as the "5 series" and the right-skewed as the
R series." A number identifies the range of dispersion: A low number represents a wide pattern
and a high number a narrow pattem. The combination of one letter and one number defines a
unique dispersion pattern.
SALVAGE AND COST OF REMOVAL ANALYSIS
Production Plant interim net salvage factors' are shown in Column 6 and terminal net salvage
amounts are shown in Column 7 of Schedule 2. For Transmission, Distribution and General
Plant, the salvage ratios recommended in this study are shown in Column 9 of Schedule 2 and the
cost of removal ratios are shown in Column 10. The analysis was done in a manner that allows
salvage and cost of removal factors to be selected for each depreciable property group. The
analysis consists of calculating salvage and cost of removal factors for each year for each
property group. Annual, rolling and shrinking band factors were ca1culated for certain property
groups. The rolling band analysis compensates for transaction year mismatches in the database.
These mismatches occur because all activity on a retirement work order may not be recorded in
the same year. The shrinking bands show trends not easily seen from the annual factors. In
addition, retirements, salvage and cost of removal associated with third party reimbursements
were identified for the period 2004 - 2006. These amounts were removed from the salvage and
cost of removal analysis. In general, this had the effect of making net salvage slightly more
negative.
The Company has relevant interim salvage and cost of removal experience for Production Plant
but not for terminal salvage and cost of removal. The interim salvage and cost of removal factors
selected for Production Plant reflect actual experience. The tenninal net salvage factors selected
for Steam and Other Production Plant considered the nature of the facilities and the cost
estimates of other utilities. Consistent with prior studies, a unit cost per megawatt of capacity
was used to estimate tenninal net salvage amounts. These amounts were converted to
percentages. Tennina1 net salvage has not been recognized for most of the Hydraulic Production
Plants. A decommissioning reserve has been proposed for plants which have a definitive
decommissioning agreement, as wen as small plants for which the Company has estimated as
having some probability of being decommissioned in the next ten-year period.
EY ALUATION OF ACTUAL EXPERJENCE
The analysis process involves historical retirement experience. Since the depreciation rates are to
be applied to surviving property, the historical mortality experience indicated by the Life and the
Salvage and Cost of Removal Analyses must be evaluated to ensure that the mortality
characteristics used to calculate the rates are applicable to surviving property. The evaluation is
required to ensure the validity of the recommended depreciation rates.
The evaluation process requires knowledge of the type of property surviving; the type of property
retired; the reasons for changing life, dispersion, salvage and cost of removal characteristics; and
the effect of present and future plans on property life. The evaluation included extensive
discussions with PacifiCorp accounting, engineering and operating personnel; determination of
the type of property carried in each account; and special analyses of retirements to identify the
type of property retired and reasons for retirement.
CALCULATION OF DEPRECIATION RATES
. -
iaIecalcillation procedures listed below implement the straight-line method of depreciation:
Units-of-Production ("UOP"
Average Life Group ("ALG"
Equal Life Group ("ELG"
UOP is a straight-line procedure because productive life can be measured either by time or by
usage. Ifusage is the appropriate criterion, depreciation should be straight-line over usage, with
each unit of usage carrying the same amount of depreciation. The UOP procedure is straight-line
over life measured by usage. ALG and ELG are straight-line procedures that reflect life
measured by time, with ALG utilizing average life and ELG, actual life.
UOP is appropriate for assets that produce or are consumed in a distinctive pattern, such as
certain mining facilities. For these facilities, UOP best matches costs with consumption of the
facilities and best promotes intergenerationa1 equity by assigning the cost of the unit to the
generations of customers in proportion to use in providing service to each generation.
Remaining life rates can be calculated using the following formula:
Rate = Plant Balance - Net Salvage - Book Reserve
Average Remaining Life
The existing rates are ALG remaining life.
The remaining life depreciation rates for Production Plant were calculated to cause the book
reserve for each property group to become zero at the time of the estimated retirement of the
station. Future interim retirements indicated by the historical analysis, net salvage for interim
retirements and net salvage for terminal retirements were reflected in the rate calculations.
----""-
Schedule 3 utilizes Account 312, Boiler Plant Equipment, Hunter Plant to demonstrate how the
formula was used to calculate a remaining life rate for each plant and account that is intended to
cause full recovery at the time the last generating unit is retired. The future interim retirement
amounts and the terminal retirement amounts are calculated for each generating unit from the
interim retirement ratios shown in Column 5 of Schedule 2 , the remaining life span of each
individual generating unit deteTI11ined from the retirement date shown in Column 3 of
Schedule 2, and the December 31, 2006, depreciable plant balances. The rate calculation is
shown on Schedule 3 and uses the future annual interim addition and retirement amounts and
plant balances calculated on that schedule. The depreciable plant and book reserve balances are
from Company accounting records, the interim net salvage factors were determined by the study
and the terminal net salvage factors were developed from demolition studies and unit cost factors
of other utilities. Interim additions equal to interim retirements were-included for the period
2007 through 2011. Such period corresponds to the timing of the next depreciation study.
Inclusion of these interim retirements mitigates the automatic increase in depreciation rate that
would be required in the next depreciation study.
ACCOMPLISHMENT OF ACCOUNTING AND REGULATORY PRINCIPLES
The matching (cause and effect) principle of accounting has a significant influence on how a
depreciation study of Production Plant is conducted. It is necessary to incorporate future interim
additions into the calculation of power plant depreciation rates to comply with the matching
principle because the generating unit retirement dates cannot occur without the future additions
for plant enhancements and component replacements occurring. The matching principle allows
either elimination of both the future additions and the life the future additions cause or the
,---- -------,-_..., ,-,~,-----
inclusion of both. Interim retirements were included to ensure they are fully depreciated when
they occur, and they can easily be estimated based on past experience. Future interim additions
should normally be included in order to put all rate calculation formula elements on the same
basis. The impact of incorporating the effect of future interim additions on the depreciation rate
produces a level of expense substantially above the depreciation rates recommended in this study.
While it would be proper to include this effect in depreciation rates, interim additions equal to
interim retirements for the next five years were included in this study.
Utility depreciation is a group concept, and depreciation rates are based on the recognition that a
property group has an average service life. However, very little of the property is "average." The
average concept carries with it recognition that most property will be retired at an age either less
than or greater than the average service life. This study recognized the existence of this variation
through the identification oflowa-type retirement dispersion pattems and future interim
retirement ratios.
RESULTS
Based on December 31, 2006, depreciable balances, the composite depreciation rate decreased
from 2.91 % to 2.69%. A number of significant changes in mortality characteristics (average
service life, retirement dispersion and net salvage) and reasons for change are discussed below:
Steam Production Plant
The composite rate decreased from 3.14% to 2.01%. The major reason for the change is updated
retirement dates based upon longer life spans.
The Actuarial method of analysis will overstate the average service life when terminal
retirements are lacking. While the Company has terminal retirement experience for steam
generating units, the Actuarial method was not used because retirement experience is insufficient
to provide meaningful results. Schedule 2 shows the estimated year of retirement of each
existing steam plant.
Hvdraulic Production
The composite rate increased from 2.42% to 2.82%. The rates for hydroelectric plants are
calculated in the same way as that of Production Plant. The influencing factors are additional
investment and dismantlement costs for Condit, Cove, and American Fork. A significant portion
of this increase wiUdisappear, as the dismant1ement-ef'fertsatCondit andHAmerican Fork are
completed.
Other Production Plant
The composite rate increased from 3.42% to 3.56%. Terminal retirement dates were provided by
the Company and are shown in Column 3 of Schedule 2.
Transmission Plant
The composite rate increased from 2.12% to 2.15%. There is a slight decrease in the average
service lives and slightly more negative net salvage. Account 354, Towers and Fixtures; Account
355 , Poles and Fixtures; and Account 356, Overhead Conductors and Devices; are the major
influences because of the relative magnitude of their plant balances. This study examined
Transmission Plant on a total system basis consistent with how it is operated and with the prior
study.
Distribution Plant
The composite rate for all Distribution Plant increased from 2.74% to 3.26%. The major
influences, Accounts 362, 364, 365 and 368, are consistent in each state and are a result of the
relative magnitude ofthcir plant balances. The average service lives are generally increasing.
The recognition of more negative net salvage is also influencing the results. The following
summarizes the composite rate changes by state, as shown on Schedule 1:
Oregon - Increased from 2.89 % to 3.45%
Washington - Increased from 2.97% to 3.24%
Wyoming - Increased from 2.80% to 3.08%
Ca)jfornia - Increased from 2.99% to 3.80%
Idaho - Increased from 2.73% to 2.78%
Utah - Increased from 2.55% to 3.17%
General Plant
The composite rate for all General Plant decreased from 4.69% to 4.54%. The following
summarizes the changes by state, as shown on Schedule 1:
Oregon - Decreased from 5.05% to 4.37%
Washington - Decreased from 5.54% to 5.49%
Montana - Decreased from 4.75% to 3.17%
Wyoming - Increased from 4.49% to 5.46%
California - Increased from 4.05% to 5.15%
Idaho -Decreased from4.61%fo 3.81%
Utah - Unchanged at 4.38%
Mining Operations - Utah
The total change is a decrease from 5.87% to 3.52%. The primary influence is Account 399.45
Underground Equipment, where a longer average service life was recognized and the reserve
position caused the rate to decrease.
GENERAL PLANT AMORTIZA nON
PacifiCorp has implemented a process commonly referred to as "General Plant Amortization.
------ ....--.----------- -----,-..---' --- ,. --
These asset categories are characterized as containing many items of small unit costs with similar
mortality characteristics. In addition, these assets represent a very small portion of the total asset
base.
Under this method of accounting, amounts recorded as additions to Plant in Service are recorded
at the vintage account level only. These amounts are being amortized over their average service
lives as determined by the 1991 depreciation study, and then confirmed in 1997 and
2002. When
each vintage reaches an age equal to this period, the original cost is retired from utility plant in
service. These procedures have eliminated the costly tracking of many small items and resulted
in more effective utilization of property accounting resources.
-____- -- )----,------- --- --~---- -
- n
"""'-----------'-
The following table lists the amortization periods presently in use:
Account Description Life in Years
390.Structures and Improvements - Panels
391.
391.
391.
Office Furniture and Equipment
Office Furniture
Personal Computers and Printers
Office Equipment
393.
394.
395.
397.
Operations Equipment
Stores Equipment
Tools, Shop and Garage Equipment
Laboratory Equipment
Communications Equipment - Mobile Radio
398.Miscellaneous Equipment
While these asset categories were not a part of the depreciation study, a limited review of the
historical experience confirms the validity of the amortization pcriods shown above.
RECOMMENDA nONS
Our recommendations for your future actions in regard to book depreciation are as follows:
The annual depreciation rates shown on Schedule 1 are applicable to existing property, so
we recommend adoption of the remaining life rates in Column 12 of Schedule 1.
Because of variation of service lives and net salvage experience with time, a complete
depreciation study should be made during 2012 based on retirement experience through
December 31 2011. Exact timing of the study should be coordinated with a retail rate case
to ensure timely implementation of revised depreciation rates.
Consider the full impact of future additions on the depreciation rate for Production Plant in
future studies.
Periodically examine the potential net salvage for Hydraulic Production Facilities as more
information becomes available.
The depreciation rate to be used for the Lakeside Peaking Units is 2.95%.
The depreciation rate to be used for the Leaning Juniper facility is 4.07%
The depreciation rate to be used for the new wind facilities is 4.06%.
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
)
(2
)
(3
1
(4
)
(5
1
(6
1
(7
)
(8
1
(9
)
(1
0
1
(1
1
1
(1
2
)
(1
3
1
(1
4
J
(1
5
J
Ac
c
o
u
n
t
12
1
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
Lif
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
Lif
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
ST
E
A
M

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
BL
U
N
D
E
L
L
31
0
,
20

L
a
n
d

R
i
g
h
t
s
32
,
4
1
1
62
9
LI
F
E
S
P
A
N
38
.
12
.
59
2
66
7
81
8
96
2
27
.
73
4
03
6
23
4
,
88
3
(5
0
0
84
7
)
31
1
.
0
0

S
t
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
68
3
49
3
LI
F
E
S
P
A
N
46
.
(2
,
55
)
(1
7
0
,
42
9
)
88
3
89
8
97
0
02
4
25
.
11
4
45
2
3.4
5
23
0
58
1
(1
1
6
12
9
)
31
2
,
00

B
o
l
l
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
20
,
62
1
,
06
0
LI
F
E
S
P
A
N
42
.
(2
.
4
5
)
(5
0
5
.
21
6
)
00
2
46
0
12
3
81
6
24
.
41
1
,
53
7
72
7
92
3
(3
1
6
38
6
)
31
4
00

T
u
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
j
s
56
8
60
2
LI
F
E
S
P
A
N
41
,
(3
,
94
)
(6
1
3
,
40
3
)
8,
4
7
6
,
33
2
70
5
67
3
23
.
33
0
.
57
4
59
9
39
1
(2
6
8
81
7
)
31
5
.
00

A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
81
0
39
8
LI
F
E
S
P
A
N
47
.
(1
,
74
)
(8
3
70
1
)
84
0
09
3
05
4
00
6
26
.
78
,
4
2
7
16
2
59
1
(8
4
16
4
)
31
6
.
00

M
i
s
c
.

P
o
w
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
05
8
85
7
LI
F
E
S
P
A
N
41
,
(2
.
69
)
(2
8
,
4
8
3
)
62
5
49
2
46
1
84
8
20
.
22
,
77
4
96
6
(1
6
19
2
)
To
t
a
l

B
l
u
n
d
e
l
l
15
4
03
9
40
.
(1
.
73
)
40
1
23
2
)
39
,
4
2
0
,
94
2
13
4
,
32
9
25
.
69
1
79
9
99
4
33
6
30
2
,
53
7
)
CA
R
B
O
N
31
1
,
00

Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
19
5
37
5
LI
F
E
S
P
A
N
40
.
(9
.
94
)
(1
,
21
2
,
22
0
)
02
5
82
5
38
1
77
0
13
,
32
3
37
8
53
5
,
37
7
(2
1
1
99
9
)
31
2
.
00

B
o
i
l
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
53
,
34
4
.
02
9
LI
F
E
S
P
A
N
31
.
7
3
(9
.
77
)
21
1
71
2
)
19
4
,
32
8
36
1
41
3
13
,
85
9
65
0
80
5
89
6
(9
4
6
24
6
)
31
4
.
00

T
u
r
b
o
g
e
n
e
r
a
t
o
r
U
n
i
j
s
10
4
.
05
1
LI
F
E
S
P
A
N
34
.
(1
0
.
37
)
(2
,
08
4
79
0
)
82
3
89
5
36
4
94
6
12
,
66
8
66
1
93
6
84
9
(2
6
8
18
8
)
31
5
.
00

A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
4,
4
8
3
66
7
LI
F
E
S
P
A
N
42
,
(9
.
59
)
(4
2
9
,
98
4
)
39
4
42
3
51
9
,
22
8
13
.
11
1
38
0
2.4
8
15
1
54
8
(4
0
16
8
)
31
6
,
00

M
i
s
c
,

P
o
w
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
32
4
17
7
LI
F
E
S
P
A
N
38
.
(9
.
49
)
(3
0
76
4
)
24
1
,
99
0
11
2
,
95
1
11
.
1
0
10
,
17
6
69
5
51
9
)
To
t
a
l

C
a
r
b
o
n
90
,
4
5
1
29
9
34
.
(9
.
92
)
(8
,
96
9
,
4
7
0
)
68
0
46
1
74
0
30
8
13
.
97
3
24
5
44
6
36
5
47
3
CH
O
L
L
A
31
1
,
00

St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
53
1
25
4
LI
F
E
S
P
A
N
59
.
(6
.
53
)
03
8
,
4
9
1
)
46
7
17
3
10
2
'
57
2
37
.
62
2
20
8
10
2
79
1
(4
8
0
,
58
3
)
31
2
.
00

B
o
i
l
e
r

Pl
a
n
t

E
q
u
i
p
m
e
n
t
22
4
66
3
,
22
4
LI
F
E
S
P
A
N
56
.
(6
.
04
)
(1
3
56
9
65
9
)
12
6
95
1
54
8
11
1
28
1
33
5
34
.
22
1
81
1
48
1
78
3
(2
.
25
9
97
2
)
31
4
.
00

T
u
r
b
o
g
e
n
e
r
a
t
o
r

Un
i
t
s
52
,
4
3
5
85
8
LI
F
E
S
P
A
N
54
,
(7
.
87
)
12
6
,
70
2
)
37
5
,
36
1
18
7
19
9
32
.
84
1
97
0
2.
4
6
28
9
92
2
(4
4
7
95
2
)
31
5
,
00

A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
46
,
93
1
13
9
LI
F
E
S
P
A
N
61
.
(5
.
38
)
52
4
89
5
)
93
6
09
7
51
9
93
7
37
.
57
3
,
25
4
02
7
.
7
9
2
(4
5
4
,
53
8
)
31
6
.
00

Mis
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
14
4
72
2
LI
F
E
S
P
A
N
50
.
(5
.
4
3
)
(1
7
0
75
8
)
81
8
,
87
6
49
6
60
4
27
.
78
1
1.7
4
2.
4
4
73
1
(2
1
95
1
)
To
t
a
l

C
h
o
l
l
a
37
3
70
6
19
7
57
.
4
3
(6
,
27
)
(2
3
,
43
0
50
5
)
21
2
54
9
,
05
5
18
4
58
7
64
7
34
.
31
4
02
2
1.4
2
97
9
01
9
(3
,
66
4
99
7
)
CO
L
S
T
R
I
P
31
1
,
00

St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
09
2
25
9
LI
F
E
S
P
A
N
61
.
(5
.
23
)
(2
,
98
5
92
5
)
52
0
,
15
2
55
8
03
2
40
,
74
a
,
23
8
27
8
,
86
7
(5
3
0
62
9
)
31
2
.
00

B
o
i
l
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
10
9
82
0
,
19
8
LI
F
E
S
P
A
N
58
.
(4
,
82
)
29
3
33
4
)
55
,
50
3
01
6
59
,
61
0
51
6
37
.
57
4
08
3
52
5
86
5
(9
5
1
78
2
)
31
4
.
00

T
u
r
b
o
g
e
n
e
r
a
t
o
r

Un
i
t
s
53
6
37
1
LI
F
E
S
P
A
N
51
.
(6
.
94
)
(2
,
18
8
.
62
4
)
13
,
74
6
71
6
97
8
27
9
35
,
56
2
29
3
80
4
17
7
(2
4
1
88
4
)
31
5
.
00

A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
90
6
05
0
LI
F
E
S
P
A
N
63
,
(3
.
94
)
(3
5
0
89
8
)
67
2
62
7
58
4
32
1
41
.
11
0
89
3
19
4
15
2
(8
3
25
9
)
31
6
.
00

M
i
s
c
.

P
o
w
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
18
1
45
1
LI
F
E
S
P
A
N
48
.
(4
.
51
)
(9
8
,
38
3
)
05
0
11
1
22
9
72
3
29
.
04
6
15
4
(1
6
10
9
)
To
t
a
l

C
o
l
s
t
r
i
p
20
9
53
6
,
32
9
58
.
(5
.
21
)
(1
0
91
7
10
4
.
4
9
2
.
62
2
11
5
96
0
87
.
2
.
.
.
.
38
.
39

03
6
55
2
86
0
~
5
(1
,
82
3
66
2
)
CR
A
I
G
31
1
.
00

S
t
r
u
c
t
u
r
e
s
&
l
m
p
r
o
v
e
m
e
n
t
s
35
,
74
a
,
67
7
LI
F
E
S
P
A
N
52
.
(6
.
06
)
16
6
37
0
)
84
4
95
5
07
0
09
2
27
.
74
3
.
06
2
91
8
,
74
1
(1
7
5
67
9
)
31
2
.
00

B
o
i
l
e
r

Pl
a
n
t

E
q
u
i
p
m
e
n
t
90
,
52
8
12
0
LI
F
E
S
P
A
N
43
,
(5
.
75
)
20
5
,
36
7
)
86
6
,
07
8
86
7
40
9
25
.
28
6
,
11
3
2,
4
0
8
,
04
8
(1
2
1
93
5
)
31
4
.
00

T
u
r
b
o
g
e
n
e
r
a
t
o
r

Un
i
t
s
61
8
85
3
LI
F
E
S
P
A
N
47
.
(7
.
11
)
39
4
,
90
0
)
18
3
08
5
83
0
66
8
24
.
4
1
4a
4
66
5
2.
4
7
54
3
44
2
(5
8
,
77
7
)
31
5
.
00

A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
39
9
94
3
LI
F
E
S
P
A
N
54
.
(5
.
25
)
(8
6
0
99
7
)
30
1
99
0
95
8
95
0
27
,
32
8
,
89
0
40
9
99
9
(8
1
10
9
)
31
6
.
00

M
i
s
c
.

P
o
w
e
r

Pl
a
n
t

E
q
u
i
p
m
e
n
t
66
1
85
7
LI
F
E
S
P
A
N
46
.
(5
.
40
)
(8
9
74
0
)
81
5
,
76
2
93
5
,
83
5
21
.
43
,
32
6
36
6
04
0
)
To
t
a
l

C
r
a
i
g
16
3
95
7
,
4
5
0
47
.
(5
,
93
)
71
7
37
4
01
1
,
87
0
10
0
66
2
,
95
4
25
.
88
6
05
5
32
6
,
59
6
44
0
,
54
1
DA
V
E

J
HN
S
T
O
N
31
0
.
20

L
a
n
d

Ri
g
h
t
s
97
0
LI
F
E
S
P
A
N
57
:
3
9
94
6
02
4
24
,
50
1
2.4
2
41
9
(9
1
8
)
31
1
.
00

S
t
r
u
c
t
u
r
e
s
&
l
m
p
r
o
v
e
m
e
n
t
s
20
7
.
72
4
LI
F
E
S
P
A
N
42
.
(9
.
94
)
99
0
,
64
8
)
82
1
08
6
37
7
28
6
23
.
26
3
53
9
77
2
,
33
3
(5
0
8
,
79
3
)
31
2
.
00

B
o
l
l
a
r

Pla
n
t

E
q
u
i
p
m
e
n
t
28
0
52
4
59
6
LI
F
E
S
P
A
N
41
.
(9
,
50
)
(2
6
64
9
.
83
7
)
14
5
38
4
91
4
16
1
78
9
51
9
22
.
29
4
.
38
8
09
8
88
5
80
4
,
4
9
8
)
31
4
.
00

T
u
r
b
o
g
e
n
e
r
a
t
o
r

Un
i
t
s
36
0
84
a
LI
F
E
S
P
A
N
42
.
(1
0
.
4
9
)
(7
.
06
6
.
15
3
)
39
8
40
8
02
8
.
59
3
21
.
75
3
24
8
21
6
17
2
(4
6
2
.
92
4
)
31
5
,
00

A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
80
7
.
13
7
LI
F
E
S
P
A
N
50
.
(9
.
28
)
55
9
70
2
)
40
5
66
0
96
1
17
9
23
.
34
0
65
8
49
2
,
44
9
(1
5
1
79
1
)
31
6
.
00

M
i
s
c
.

P
o
w
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
98
4
,
66
0
LI
F
E
S
P
A
N
24
,
(8
.
66
)
(4
3
1
67
2
)
92
2
,
27
7
49
4
,
05
5
19
.
22
5
71
8
22
9
,
79
3
07
4
)
To
t
a
l

D
a
v
e

J
o
h
n
s
t
o
n
41
9
98
4
93
5
42
.
(9
.
69
)
(4
0
,
6~
M
1
1
1
21
9
99
6
29
1
24
0
68
6
65
5
22
.
...
J
!
J
J
l
7
9
05
2
8.
1
2
05
1
99
9
)
Pa
g
e

1

o
f

1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
1
(2
1
13
)
14
)
(5
1
(6
1
(7
)
(8
)
(9
1
(1
0
)
(1
1
1
(1
2
1
(1
3
)
(1
4
)
(1
5
)
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
c
.
ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
tio
n
Ba
l
a
n
c
e
CU
R
V
E
Lif
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
E!
!
!
!
1
!.i
f
i
!
Am
o
u
n
t
Am
o
u
n
l
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
GA
D
S
B
Y
31
1
.
0
0
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
87
7
76
0
LI
F
E
S
P
A
N
39
.
(1
7
.
00
)
(2
,
35
9
21
9
)
89
0
65
4
34
6
,
32
5
10
.
22
6
47
9
1.
6
3
91
4
54
4
(6
8
8
.
06
5
)
31
2
.
Bo
i
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
35
,
98
2
,
4
3
3
LI
F
E
S
P
A
N
38
.
(1
6
.
85
)
06
3
,
04
0
)
69
8
,
4
6
3
34
7
01
0
66
2
52
7
2,
4
2
5
.
21
6
76
2
,
68
9
)
31
4
Tu
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
j
s
17
3
,
97
2
LI
F
E
S
P
A
N
40
,
(1
7
,
26
)
(2
,
44
6
,
4
2
8
)
57
4
,
4
2
8
04
5
,
97
2
23
9
29
5
87
1
,
69
9
(6
3
2
,
4
0
4
)
31
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
57
9
28
4
LI
F
E
S
P
A
N
42
.
(1
6
.
74
)
(9
3
3
.
97
2
)
72
5
82
4
78
7
43
2
10
.
4
2
75
,
56
9
1.3
5
35
1
,
4
9
5
(2
7
5
92
6
)
31
6
.
Mi
s
c
,

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
76
1
05
9
LI
F
E
S
P
A
N
25
.
(1
6
.
56
)
(1
2
6
03
1
)
61
9
10
3
26
7
98
7
30
,
04
3
97
1
(2
9
92
8
)
To
t
a
l

G
a
d
s
b
y
37
4
50
8
39
.
(1
6
.
95
)
(1
1
92
8
69
0
)
50
8
,
4
7
2
79
4
72
6
23
3
,
91
4
62
2
,
92
6
38
9
01
2
)
HA
Y
D
E
N
31
1
,
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
99
1
64
2
LI
F
E
S
P
A
N
49
.
(6
.
66
)
(3
9
9
,
04
3
)
60
5
75
2
78
4
,
93
3
23
.
12
0
29
9
2.
4
0
14
3
.
79
9
(2
3
,
SO
O
)
31
2
.
Bo
i
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
07
6
29
9
LI
F
E
S
P
A
N
37
.
(6
.
52
)
33
0
17
5
)
22
,
37
8
94
7
32
,
02
7
.
52
7
22
.
43
8
79
3
71
6
.
16
4
(2
7
7
.
3
7
1
)
31
4
.
Tu
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
t
s
47
7
47
6
LI
F
E
S
P
A
N
45
.
(7
.
61
)
(4
9
2
,
93
6
)
79
8
.
37
0
17
2
.
04
2
20
.
15
1
48
2
18
1
36
9
(2
9
88
7
)
31
5
,
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
48
0
82
6
LI
F
E
S
P
A
N
54
.
(6
.
08
)
(1
5
0
83
4
)
59
1
,
17
5
04
0
48
5
23
.
44
,
61
8
1.
8
0
58
,
54
7
(1
3
93
0
)
31
6
.
Mis
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
10
7
14
1
LI
F
E
S
P
A
N
41
.
5
3
(6
.
09
)
(6
7
42
5
)
61
2
10
7
56
2
,
45
9
18
.
93
4
33
,
43
6
50
2
)
To
t
a
l

H
a
y
d
e
n
13
3
38
4
39
.
(6
.
61
)
44
0
41
3
)
98
6
,
35
1
58
7
44
6
22
.
78
5
12
6
13
3
31
6
(3
4
8
18
9
)
HU
N
T
E
R
31
0
.
La
n
d

R
i
g
h
t
s
24
6
,
33
8
LI
F
E
S
P
A
N
63
.
13
2
25
2
11
4
08
6
39
.
0
0
92
5
88
7
96
2
)
31
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
20
1
,
76
5
,
76
3
LI
F
E
S
P
A
N
61
.
(7
.
21
)
(1
4
54
7
31
2
)
10
8
84
0
91
3
10
7
,
4
7
2
.

1
6
2
37
,
89
0
59
1
1.4
3
28
6
.
26
3
39
5
,
67
2
)
31
2
.
Bo
i
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
51
4
48
6
89
5
LI
F
E
S
P
A
N
55
,
(6
.
66
)
(3
4
,
26
4
96
0
)
24
9
72
4
78
0
29
9
,
02
9
07
5
34
.
59
7
73
1
19
9
89
4
60
2
16
3
)
31
4
.
Tu
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
t
s
14
7
30
8
,
25
4
LI
F
E
S
P
A
N
47
.
(8
.
44
)
(1
2
43
2
,
81
7
)
56
,
4
7
3
76
9
10
3
26
7
30
2
32
.
13
8
,
82
4
72
8
59
5
58
9
77
1
)
31
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
41
4
79
1
LI
F
E
S
P
A
N
61
.
4
8
(6
.
08
)
(5
,
98
3
61
9
)
32
1
,
88
8
07
6
52
2
37
.
38
4
27
8
1.4
1
53
9
10
2
15
4
82
4
)
31
6
.
Mi
s
c
,

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
93
3
,
4
9
0
LI
F
E
S
P
A
N
SO
.
(5
.
88
)
(2
3
1
28
9
)
99
9
,
16
0
16
5
61
9
27
.
T7
,
78
8
1.
9
8
11
2
,
4
9
8
(3
4
71
0
)
To
t
a
l

H
u
n
t
e
r
96
6
15
7
53
1
56
,
(6
.
98
)
(6
7
45
9
,
99
7
)
46
9
,
4
9
2
.
76
2
56
4
,
12
4
76
6
35
.
09
2
,
13
6
87
2
,
23
8
(1
0
78
0
10
2
)
HU
N
T
I
N
G
T
O
N
31
1
,
Sir
u
c
t
u
,
,
"
s

&

I
m
p
r
o
v
e
m
e
n
t
s
10
0
38
5
02
9
LI
F
E
S
P
A
N
58
.
(8
.
4
2
)
45
2
,
4
1
9
)
34
4
.
44
0
52
,
4
9
3
,
00
8
31
,
65
9
59
6
1.6
5
15
2
,
09
0
(1
,
4
9
2
,
49
4
)
31
2
.
Bo
i
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
38
3
51
7
67
9
LI
F
E
S
P
A
N
42
.
(7
.
88
)
(3
0
22
1
.
19
3
)
13
2
20
4
.
89
1
28
1
53
3
,
98
1
30
.
34
7
07
8
19
3
,
00
8
84
5
93
0
)
31
4
Tu
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
j
s
02
5
.
07
6
LI
F
E
S
P
A
N
44
.
(9
.
31
)
84
6
,
83
5
)
27
0
23
2
65
,
60
1
67
9
28
.
4
6
30
5
04
8
63
9
,
46
0
33
4
41
2
)
31
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
30
,
82
6
,
35
8
LI
F
E
S
P
A
N
57
.
(7
.
4
8
)
30
5
,
81
2
)
SO
3
93
0
16
,
62
8
24
0
31
.
51
9
95
7
95
2
,
53
4
(4
3
2
.
57
7
)
31
6
,
Mi
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
27
6
52
8
LI
F
E
S
P
A
N
45
,
(6
.
96
)
(1
5
8
,
4
4
6
)
07
8
.
57
0
35
6
,
4
0
4
24
.
54
,
78
2
41
9
(3
2
,
63
7
)
To
t
a
l

H
u
n
t
i
n
g
t
o
n
61
2
03
0
67
0
46
.
(8
.
17
)
(4
9
,
98
4
70
5
)
24
4
40
2
,
06
3
41
7
.
61
3
.
31
2
30
.
13
,
88
6
,
4
6
1
02
4
,
51
2
13
8
05
0
)
JA
M
E
S

R
I
V
E
R
31
1
.
0
0
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
73
3
73
4
LI
F
E
S
P
A
N
20
.
(1
.
1
8
)
(6
7
65
8
)
85
6
,
37
0
94
5
.
02
2
30
0
,
81
9
33
1
41
0
(3
0
59
0
)
31
2
.
Bo
i
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
79
8
09
2
LI
F
E
S
P
A
N
20
,
(1
.
17
)
(6
7
83
8
)
88
7
99
4
97
7
93
6
31
3
,
46
7
33
7
44
9
(2
3
98
2
)
31
4
,
Tu
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
t
s
60
1
25
2
LI
F
E
S
P
A
N
19
.
(1
.
66
)
(3
0
8
78
1
)
33
3
,
97
8
57
6
.
05
5
03
8
.
61
8
10
8
.
63
5
(7
0
,
01
7
)
31
5
,
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
30
2
,
27
6
LI
F
E
S
P
A
N
20
,
(0
,
93
)
(4
0
01
1
)
11
7
,
71
6
22
4
57
1
22
5
,
84
5
24
6
09
0
(2
0
24
5
)
To
t
a
l

J
a
m
e
s

R
i
v
e
r
43
5
35
4
19
.
(1
.
41
)
(4
8
4
,
28
8
)
19
6
,
05
8
72
3
58
4
87
8
74
9
02
3
58
4
(1
4
4
83
5
)
JI
M

B
R
I
D
G
E
R
31
0
.
La
n
d

R
i
g
h
t
s
26
1
11
1
LI
F
E
S
P
A
N
64
.
4
4
17
4
00
9
10
7
10
2
34
,
15
0
14
0
99
0
)
31
1
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
13
3
,
22
3
,
69
4
LI
F
E
S
P
A
N
59
.
(9
.
00
)
(1
1
99
0
,
13
2
)
87
9
27
5
33
4
,
55
1
32
,
97
8
.
91
6
03
6
67
8
(2
.
05
7
76
2
)
31
2
.
Bo
i
i
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
l
56
3
,
60
5
76
0
LI
F
E
S
P
A
N
SO
.
(8
.
39
)
(4
7
28
6
52
3
)
28
5
06
2
,
67
5
32
5
,
82
9
,
60
8
30
.
10
,
62
0
26
1
42
9
,
90
8
80
9
,
64
7
)
31
4
.
Tu
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
t
s
14
1
99
5
22
6
LI
F
E
S
P
A
N
45
.
(9
.
82
)
(1
3
94
3
,
93
1
)
63
,
76
7
,
67
5
92
,
17
1
,
4
8
2
29
.
16
6
31
7
06
9
23
0
90
2
,
91
3
)
31
5
,
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
13
9
46
8
LI
F
E
S
P
A
N
61
.
(8
.
04
)
27
2
,
4
1
3
)
41
6
33
1
99
5
55
0
32
,
73
0
68
1
51
4
47
5
(7
8
3
79
4
)
31
6
.
Mi
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
88
0
93
2
LI
F
E
S
P
A
N
50
.
(7
.
32
)
(2
8
4
08
4
)
28
2
22
9
88
2
,
78
7
24
.
19
5
12
6
,
51
8
(5
0
32
3
)
To
t
a
l

J
i
m

B
r
i
d
g
e
r
89
6
12
6
,
19
1
51
.
(8
.
68
)
(7
7
77
7
08
4
)
46
5
,
58
2
19
4
50
8
,
32
1
08
1
30
.
57
5
52
0
29
,
18
3
94
9
(1
2
,
60
8
43
0
)
NA
U
G
H
T
O
N
31
0
.
La
n
d

R
l
g
h
l
s
01
6
LI
F
E
S
P
A
N
69
.
48
3
53
3
26
.
17
4
22
8
(5
4
)
31
1
.
0
0
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
38
9
75
3
LI
F
E
S
P
A
N
45
.
4
2
(1
0
.
14
)
12
3
52
1
)
20
4
,
99
0
30
8
28
4
25
.
40
4
46
6
73
3
18
6
(3
2
8
72
0
)
31
2
.
Bo
i
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
23
3
,
29
9
,
21
5
LI
F
E
S
P
A
N
42
.
(9
.
65
)
(2
2
,
51
3
,
37
4
)
11
2
61
2
,
70
7
14
3
19
9
,
88
2
23
.
97
1
63
8
76
5
,
67
7
(7
9
4
03
9
)
31
4
Tu
r
t
J
o
g
e
n
e
r
a
t
o
r

U
n
i
j
s
59
,
08
4
,
84
3
LI
F
E
S
P
A
N
39
.
(1
0
.
70
)
32
2
,
07
8
)
27
,
36
1
11
8
38
,
04
5
80
3
22
.
65
9
,
21
5
55
3
93
1
10
5
28
4
31
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
20
,
06
8
.
31
2
LI
F
E
S
P
A
N
48
.
(9
.
43
)
89
2
44
2
)
03
6
11
2
10
.
92
4
64
2
25
.
43
1
.
29
3
48
1
63
9
(5
0
34
7
)
31
6
,
Mis
c
,

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
77
4
79
9
LI
F
E
S
P
A
N
45
.
(8
.
68
)
(1
5
4
,
05
3
)
03
3
,
30
4
89
5
54
8
20
.
64
3
48
,
27
5
(3
,
63
1
)
To
t
a
i

N
a
u
g
h
t
o
n
37
4
63
1
93
8
42
.
(9
,
88
)
00
5
46
8
18
3
,
25
8
71
4
22
8
37
8
69
2
24
.
51
1
.
4
3
0
58
2
93
7
07
1
,
50
7
Pa
g
e

2

o
f

1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
11
1
(2
1
(3
)
(4
J
I5
)
(6
)
(7
)
18
)
(9
)
(1
0
1
(1
1
)
(1
2
)
(1
3
)
(1
4
)
(1
5
)
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
tio
n
Ba
l
a
n
c
e
CU
R
V
E
Li
f
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
Li
f
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Ye
s
Yr
s
WY
O
D
A
K
31
0
.
La
n
d

R
i
g
h
t
s
16
4
,
79
7
LI
F
E
S
P
A
N
60
.
87
,
69
3
77
.
10
4
36
.
14
2
1.
3
0
69
7
(2
,
55
5
)
31
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
49
,
34
5
,
4
3
1
LI
F
E
S
P
A
N
60
.
(5
.
48
)
(2
,
70
4
,
13
0
)
97
9
37
6
07
0
18
5
34
.
70
0
52
9
1.
4
2
45
5
69
0
(7
5
5
16
1
)
31
2
,
Bo
i
l
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
20
9
10
8
76
0
LI
F
E
S
P
A
N
53
,
(5
.
11
)
(1
0
,
68
5
,
4
5
8
)
10
3
98
4
94
8
11
5
,
80
9
,
27
0
32
.
57
7
,
67
3
1.
7
1
58
6
92
6
00
9
25
3
)
31
4
Tu
r
b
o
g
e
n
e
r
a
t
o
r

U
n
i
t
s
78
0
,
56
3
LI
F
E
S
P
A
N
53
.
(6
.
89
)
36
0
,
98
1
)
25
,
71
3
,
09
1
26
,
4
2
8
45
3
30
.
87
3
95
7
1.7
9
50
7
31
9
(6
3
3
36
3
)
31
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
19
.
4
1
7
59
7
LI
F
E
S
P
A
N
62
.
4
9
(4
.
41
)
(8
5
6
31
6
)
34
8
51
0
92
5
40
3
34
,
25
6
99
4
55
1
46
0
(2
9
4
,
4
6
6
)
31
6
.
Mis
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
83
8
94
0
LI
F
E
S
P
A
N
39
.
(4
.
78
)
(4
0
10
1
)
29
5
47
9
58
3
56
2
26
.
69
4
26
,
64
6
(5
,
15
2
)
To
t
a
l

W
y
o
d
a
k
32
7
65
6
,
08
8
54
,
(5
.
39
)
(1
7
,
64
6
98
5
)
16
9
40
9
09
7
17
5
,
89
3
97
6
32
.
4
8
43
2
,
98
8
1.
6
6
13
2
,
93
8
69
9
95
0
)
To
t
a
l

D
e
p
r
e
c
i
a
b
l
e

S
t
e
a
m

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t
68
7
33
5
91
3
50
.
(7
.
72
)
(3
6
1
86
1
38
9
)
36
1
98
6
95
2
68
7
21
0
35
0
29
.
17
7
04
9
14
6
99
4
98
0
(5
2
81
7
93
0
)
31
0
,
Wa
t
e
r

R
i
g
h
t
s
69
9
56
0
15
6
06
9
To
t
a
l

S
t
e
a
m

P
r
o
d
u
c
t
i
o
n

P
l
a
n
t
72
7
03
5
,
4
7
3
(3
6
1
86
1
38
9
)
37
7
.
14
3
,
02
1
68
7
21
0
35
0
17
7
04
9
14
6
99
4
98
0
(5
2
81
7
,
93
0
)
HY
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
AM
E
R
I
AN

F
O
R
33
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
85
8
LI
F
E
S
P
A
N
37
.
77
4
08
4
06
4
11
.
28
.
25
,
78
6
(1
5
70
2
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
66
2
,
87
8
LI
F
E
S
P
A
N
40
.
4
1
59
0
.
97
8
90
0
90
0
10
.
28
.
18
7
19
7
(1
1
5
,
29
7
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
12
0
89
7
LI
F
E
S
P
A
N
32
.
10
6
,
76
8
12
9
12
9
11
.
28
.
34
,
67
3
(2
0
54
4
)
33
4
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
12
3
27
5
LI
F
E
S
P
A
N
24
,
10
7
.
42
1
85
4
85
4
12
.
29
.
97
2
(2
0
,
11
8
)
33
5
,
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
18
1
LI
F
E
S
P
A
N
21
.
86
4
29
7
29
7
13
.
29
.
64
6
(3
4
9
)
33
6
.
0
R
o
a
d
s
, R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
70
8
LI
F
E
S
P
A
N
15
.
30
1
1,4
0
7
1.
4
0
7
16
.
30
.
68
1
27
4
)
TO
T
A
L

A
M
E
R
I
C
A
N

F
O
R
K
00
8
79
7
37
,
89
5
12
6
11
3
,
67
1
11
3
67
1
28
.
28
6
95
5
(1
7
3
28
4
)
AS
H
T
O
N
/
S
T

A
N
T
H
O
N
Y
33
0
.
2
L
a
n
d

R
i
g
h
t
s
70
0
LI
F
E
S
P
A
N
40
.
84
1
85
9
21
.
85
0
87
5
(2
5
)
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
20
1
81
2
LI
F
E
S
P
A
N
43
.
(0
.
80
)
(9
,
61
4
)
49
2
,
93
2
71
8
49
4
20
.
34
,
94
6
61
2
33
4
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
06
0
58
7
LI
F
E
S
P
A
N
40
,
(1
.
16
)
(5
8
,
70
3
)
92
0
71
7
19
8
57
3
20
.
15
5
04
5
16
2
,
95
1
90
6
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
44
7
51
3
LI
F
E
S
P
A
N
39
.
(2
.
14
)
(5
2
37
7
)
91
8
93
8
58
0
95
2
20
.
34
6
85
2
49
4
33
4
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
28
9
38
3
LI
F
E
S
P
A
N
39
.
(2
,
64
)
(3
4
04
0
)
49
2
18
4
83
1
.
23
9
19
.
77
1
41
,
13
1
63
9
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
84
7
LI
F
E
S
P
A
N
47
.
98
6
86
1
19
,
24
9
26
2
(1
3
)
33
6
.
0
R
o
a
d
s
,

R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
74
4
LI
F
E
S
P
A
N
10
9
.
(1
,
07
)
(8
)
48
0
27
2
20
.
1.
7
9
(3
)
TO
T
A
L

A
S
H
T
O
N
/
S
T
.

A
N
T
H
O
N
Y
10
.
03
7
58
6
40
.
(1
.
54
)
(1
5
4
,
74
2
)
84
0
07
8
35
2
25
0
20
.
4
8
31
0
22
1
31
6
69
9
(6
.
4
7
9
)
BE
A
R

R
I
V
E
R
33
0
.
2
L
a
n
d

R
i
g
h
1
s
87
9
LI
F
E
S
P
A
N
11
4
.
66
4
21
5
27
,
(1
1
)
33
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
29
4
.
14
4
LI
F
E
S
P
A
N
75
.
(1
.
07
)
(3
5
,
24
7
)
73
3
04
7
59
6
34
4
26
.
83
6
95
3
88
3
33
2
.
0
R
e
s
e
r
v
p
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
35
8
,
18
6
LI
F
E
S
P
A
N
69
.
(1
.
55
)
(2
6
9
05
2
)
67
7
23
6
95
0
,
00
2
26
.
33
9
53
0
35
5
84
3
(1
6
31
3
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
.
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
86
7
53
8
LI
F
E
S
P
A
N
55
.
(2
.
84
)
(2
2
3
,
43
8
)
31
5
,
71
5
77
5
,
26
1
26
.
18
2
96
0
16
6
,
00
5
16
.
95
5
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
12
5
74
2
LI
F
E
S
P
A
N
49
.
(3
.
48
)
(1
0
8
77
6
)
22
7
40
9
00
7
,
10
9
24
.
67
2
07
9
59
3
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
11
0
71
6
LI
F
E
S
P
A
N
48
.
90
7
80
9
24
.
76
9
72
4
33
6
.
0
R
o
a
d
s
.
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
54
1
,
42
9
LI
F
E
S
P
A
N
54
.
(1
.
42
)
68
8
)
22
3
75
1
32
5
36
6
26
.
36
2
85
7
50
5
TO
T
A
L

B
E
A
R

R
I
V
E
R
32
,
30
3
63
4
84
,
(1
,
99
)
(6
4
4
20
1
)
15
.
22
2
72
9
17
,
72
5
,
10
6
26
.
67
9
21
1
66
5
,
55
4
65
7
33
1
.
0

S
t
r
u
c
t
u
r
e
s

&
I
m
p
r
o
v
e
m
e
n
t
s
56
,
55
7
LI
F
E
S
P
A
N
49
.
(0
.
05
)
(2
8
)
69
3
(1
0
10
8
)
67
3
(6
7
3
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
, D
a
m
s

&

W
a
t
e
r
w
a
y
s
92
1
LI
F
E
S
P
A
N
86
.
(0
.
07
)
(5
5
)
78
8
(1
7
,
81
2
)
(3
1
)
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
.

T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
55
8
LI
F
E
S
P
A
N
68
.
(0
.
12
)
(9
2
)
78
8
(1
6
13
8
)
42
9
(4
2
9
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
62
8
,
08
6
LI
F
E
S
P
A
N
23
.
(0
.
15
)
(9
4
2
)
66
2
,
85
0
(3
3
82
2
)
30
7
(2
4
30
7
)
33
5
,
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
15
,
38
4
LI
F
E
S
P
A
N
96
7
41
7
11
0
34
.
35
2
24
2
)
33
6
.
0
R
o
a
d
s
,

R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
17
4
LI
F
E
S
P
A
N
74
.
(0
.
06
)
(0
)
21
2
(3
8
)
(1
)
TO
T
A
L

B
E
N
D
85
4
68
0
34
.
(0
.
13
)
11
7
92
9
,
29
8
50
1
11
0
79
3
68
3
Pa
g
e

3

o
f

1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
J
(2
)
(3
)
(4
)
(5
)
(6
)
(7
)
(8
1
(9
)
(1
0
)
(1
1
)
(1
2
)
(1
3
)
11
4
)
(1
5
)
Ac
c
o
u
n
t
12
/
3
1
1
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
Lif
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
Lif
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
BI
G

F
O
R
K
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
32
7
,
92
0
LI
F
E
S
P
A
N
74
.
(1
.
93
)
32
9
)
29
0
.
68
4
56
5
45
.
96
0
23
0
27
0
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
42
8
61
2
LI
F
E
S
P
A
N
59
.
(2
.
80
)
(1
2
4
00
1
)
32
7
50
8
22
5
10
5
45
.
13
0
98
,
31
5
(4
9
18
5
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
.
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
27
7
69
2
LI
F
E
S
P
A
N
57
.
(5
.
11
)
(6
5
,
29
0
)
64
8
,
30
4
69
4
,
67
8
44
.
4
7
62
1
30
,
53
7
(1
4
91
6
)
33
4
,
0
A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
19
6
,
94
9
LI
F
E
S
P
A
N
66
.
(6
.
08
)
(1
1
97
4
)
17
5
,
19
4
72
9
37
.
90
1
63
9
73
8
)
33
6
.
0
R
o
a
d
s
,

R
a
i
l
r
o
a
d
s

&

Br
i
d
g
e
s
73
1
LI
F
E
S
P
A
N
12
4
.
(2
.
57
)
(9
6
)
37
7
55
0
)
46
.
TO
T
A
L

B
I
G

F
O
R
K
23
4
90
4
59
.
(3
.
33
)
(2
0
7
,
69
0
)
3.4
4
7
06
7
99
5
52
7
44
.
61
3
13
5
72
1
(6
9
10
9
)
CL
I
N
E

F
A
L
L
S
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
11
6
85
2
LI
F
E
S
P
A
N
29
.
(0
.
18
)
(2
1
0
)
13
9
21
7
(2
2
15
5
)
17
.
88
1
(2
0
88
1
)
33
2
,
0
R
e
s
e
r
v
o
i
r
s
, D
a
m
s

&

W
a
t
e
r
w
a
y
s
97
6
LI
F
E
S
P
A
N
44
,
(0
.
26
)
(2
1
8
)
11
1
11
6
(2
6
92
2
)
16
,
13
,
65
4
(1
3
,
65
4
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
47
,
11
9
LI
F
E
S
P
A
N
66
,
(0
.
4
8
)
(2
2
6
)
66
.
4
1
4
(1
9
,
06
9
)
15
.
22
3
22
3
)
33
4
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
90
2
LI
F
E
S
P
A
N
29
.
(0
.
56
)
(3
0
2
)
64

,
00
4
80
0
)
15
.
4
5
32
8
32
8
)
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
74
5
LI
F
E
S
P
A
N
70
.
(0
,
24
)
(2
)
05
7
(3
1
0
)
15
.
11
4
TO
T
A
L

C
L
I
N
E

F
A
L
L
S
30
2
,
59
4
39
.
(0
.
32
)
(9
5
8
)
38
1
80
8
(7
8
25
6
)
16
,
20
1
(5
0
20
1
)
CO
N
D
I
T
33
0
.
2
L
a
n
d

R
i
g
h
t
s
17
2
LI
F
E
S
P
A
N
77
,
13
9
33
0
.
4
F
l
o
o
d

R
i
g
h
t
s
96
4
LI
F
E
S
P
A
N
97
.
2,
4
1
2
55
2
27
6
19
9
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
01
2
,
38
0
LI
F
E
S
P
A
N
35
.
78
7
.
4
1
9
22
4
96
1
11
2
48
1
11
.
28
.
29
0
04
7
(1
7
7
56
6
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
, D
a
m
s

&

W
a
t
e
r
w
a
y
s
30
1
29
0
LI
F
E
S
P
A
N
40
.
37
4
58
3
92
6
,
70
7
46
3
,
35
4
10
.
28
.
22
7
,
15
8
(7
6
3
80
5
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
19
5
.
79
2
LI
F
E
S
P
A
N
27
.
90
8
82
0
28
6
97
2
14
3
46
6
12
.
30
.
36
4
83
6
(2
2
1
35
0
)
33
4
,
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
19
7
27
0
LI
F
E
S
P
A
N
29
.
15
0
.
93
2
33
8
16
9
11
.
28
,
68
9
(3
2
52
0
)
33
5
.
0
M
i
s
c
.

P
o
w
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
58
8
LI
F
E
S
P
A
N
16
.
55
6
03
2
51
6
14
.
39
.
1,
4
1
8
(9
0
2
)
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
73
8
LI
F
E
S
P
A
N
56
.
68
4
12
,
05
4
02
7
10
,
27
.
53
5
(1
0
50
8
)
TO
T
A
L

C
O
N
D
I
T
77
3
19
4
37
.
4
9
27
4
54
5
49
8
,
64
9
74
9
32
5
11
.
28
.
95
5
89
5
20
6
57
1
)
CU
T
L
E
R
33
0
.
3
W
a
t
e
r

R
i
g
h
t
s
81
8
LI
F
E
S
P
A
N
97
.
64
9
96
9
18
.
10
9
2.
4
3
11
7
(8
)
33
0
.
4

F
l
o
o
d

R
i
g
h
t
s
90
.
96
8
LI
F
E
S
P
A
N
73
.
83
0
13
8
18
.
28
5
21
1
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
77
4
66
2
LI
F
E
S
P
A
N
37
.
(0
.
67
)
(2
5
.
29
0
)
41
6
78
6
38
3
,
16
6
17
.
13
4
87
1
11
5
12
7
74
4
33
2
.
0
R
e
s
e
r
v
o
i
r
s
, D
a
m
s

&

W
a
t
e
r
w
a
y
s
53
5
,
54
9
LI
F
E
S
P
A
N
52
.
(0
.
97
)
(6
3
39
5
)
13
7
,
05
3
45
1
89
1
17
.
19
5
,
80
8
20
7
83
0
(1
2
02
2
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,

T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
10
9
68
9
LI
F
E
S
P
A
N
77
.
9
3
(1
.
7
9
)
(1
9
86
3
)
62
8
66
7
50
0
88
5
17
.
70
4
51
8
(8
1
4
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
49
0
,
35
4
LI
F
E
S
P
A
N
56
.
(2
.
22
)
(1
0
88
6
)
24
8
34
9
25
2
,
89
1
16
.
06
2
80
9
25
3
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
12
,
88
0
LI
F
E
S
P
A
N
40
.
23
9
64
1
16
.
45
2
46
2
(1
0
)
33
6
.
0
R
o
a
d
s
.
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
56
6
,
4
1
3
LI
F
E
S
P
A
N
40
.
(0
.
90
)
09
8
)
22
9
75
4
34
1
75
7
17
.
35
2
14
5
20
7
TO
T
A
L

C
U
T
L
E
R
12
,
58
5
,
33
3
49
.
(0
.
99
)
(1
2
4
53
2
)
71
8
52
7
99
1
,
33
8
17
.
39
6
64
4
38
9
21
9
42
6
EA
G
L
E
OI
N
T
33
0
.
2
L
a
n
d

R
i
g
h
t
s
12
,
12
2
LI
F
E
S
P
A
N
68
,
95
4
16
8
19
,
82
7
(8
1
8
)
33
1
,
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
12
8
.
10
6
LI
F
E
S
P
A
N
44
.
(0
,
72
)
(9
2
2
)
10
1
73
2
29
6
18
.
1,
4
9
8
89
0
39
2
)
33
2
,
0
R
e
s
e
r
v
o
i
r
s
.
D
a
m
s

&

W
a
t
e
r
w
a
y
s
21
3
94
9
LI
F
E
S
P
A
N
38
.
(1
.
04
)
(1
2
62
5
)
85
5
61
4
37
0
96
0
18
.
06
3
10
1
97
2
(8
1
90
9
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,

T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
25
1
54
1
LI
F
E
S
P
A
N
51
.
2
0
(1
.
91
)
80
4
)
22
0
37
8
96
7
17
.
04
6
61
4
(1
6
56
8
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
80
6
LI
F
E
S
P
A
N
47
.
(2
.
36
)
(1
,
69
5
)
23
1
12
,
27
0
16
.
75
8
32
8
57
0
)
33
6
.
0
R
o
a
d
s
, R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
11
2
.
02
2
LI
F
E
S
P
A
N
29
.
(0
,
96
)
07
5
)
25
3
84
4
18
.
16
4
92
0
75
6
)
TO
T
A
l

E
A
G
L
E

P
O
I
N
T
78
9
54
6
40
.
(1
.
1
8
)
(2
1
12
2
)
30
5
16
2
50
5
,
50
6
18
.
27
,
53
8
14
4
55
0
(1
1
7
01
3
)
FO
U
N
T
A
I
N

33
1
.
0
S
t
r
u
c
t
u
r
e
s

& I
m
p
r
o
v
e
m
e
n
t
s
23
,
24
8
LI
F
E
S
P
A
N
50
,
(0
.
05
)
(1
2
)
25
,
64
3
(2
,
38
3
)
54
6
(5
4
6
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
. D
a
m
s

&

W
a
t
e
r
w
a
y
s
31
8
83
3
LI
F
E
S
P
A
N
20
.
(0
.
07
)
(2
2
3
)
30
2
,
86
1
19
5
15
3
65
2
49
9
)
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
27
9
LI
F
E
S
P
A
N
76
.
(0
.
12
)
(2
9
)
73
1
(3
,
4
2
3
)
56
6
(5
6
6
)
33
4
.
0
A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
66
0
LI
F
E
S
P
A
N
22
.
(0
.
15
)
(1
1
6
)
42
3
35
3
18
5
82
5
64
0
)
33
5
.
0
M
i
s
c
.

P
o
w
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
08
6
LI
F
E
S
P
A
N
23
,
06
5
(4
1
)
-.
.
)
33
6
,
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
26
1
LI
F
E
S
P
A
N
78
.
(0
,
06
)
(1
)
44
0
(1
7
8
)
(2
9
)
TO
T
A
L

F
O
U
N
T
A
I
N

G
R
E
E
N
44
7
,
36
7
25
.
(0
.
09
)
(3
8
1
)
43
7
16
3
10
,
58
5
34
6
66
7
32
1
)
Pa
g
e

4

o
f

1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
)
12
)
(3
1
14
1
15
)
16
)
(1
1
(8
!
(9
)
11
0
1
(1
1
)
11
2
)
(1
3
)
(1
4
)
(1
5
)
Ac
c
o
u
n
t
12
1
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
li
f
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
li
f
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
GR
A
N
I
T
E
33
1
,
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
13
6
03
8
LI
F
E
S
P
A
N
61
.
3
9
(0
.
94
)
27
9
)
44
4
68
,
87
3
23
.
94
5
27
9
(3
3
4
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
54
7
76
1
LI
F
E
S
P
A
N
33
,
(1
.
35
)
(4
7
89
5
)
84
2
,
76
4
75
2
89
2
23
.
11
6
74
7
12
3
81
7
07
0
)
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
67
5
59
4
LI
F
E
S
P
A
N
47
.
(2
.
49
)
(1
6
82
2
)
28
1
,
16
8
41
1
24
8
23
.
17
,
56
0
64
6
(1
.
08
7
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
18
2
,
51
7
LI
F
E
S
P
A
N
43
.
(3
.
06
)
58
5
)
44
6
11
6
65
6
22
.
23
8
27
5
(3
6
)
33
5
.
0
M
i
s
c
,

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
1,
4
1
0
LI
F
E
S
P
A
N
58
.
68
8
72
2
22
.
(3
)
TO
T
A
L

G
R
A
N
I
T
E
54
3
32
0
36
,
(1
.
58
)
(7
1
58
1
)
26
4
,
51
0
35
0
,
39
1
23
.
14
2
,
52
2
15
1
05
3
53
0
)
KL
A
M
A
T
H

R
I
V
E
R
33
0
,
2
L
a
n
d

R
i
g
h
t
s
67
9
93
4
LI
F
E
S
P
A
N
55
.
18
7
23
6
49
2
,
69
8
40
,
12
,
31
7
1.8
1
67
8
(5
,
36
1
)
33
0
.
4
F
l
o
o
d

Ri
g
h
t
s
25
3
53
9
LI
F
E
S
P
A
N
76
.
11
6
55
5
13
6
98
4
40
.
3,
4
2
5
24
8
82
4
)
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
40
6
76
9
LI
F
E
S
P
A
N
66
.
(1
.
61
)
(1
5
1
,
4
4
9
)
75
2
.
76
7
80
5
,
45
1
38
.
15
2
,
77
5
1.
6
2
19
4
72
0
(4
1
94
5
)
33
2
,
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
35
5
96
3
LI
F
E
S
P
A
N
73
.
(2
,
30
)
(9
7
4
18
7
)
98
7
00
0
34
3
15
0
37
.
64
6
39
3
83
0
,
17
7
(1
8
3
,
78
4
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
55
5
,
79
2
LI
F
E
S
P
A
N
55
,
(4
.
30
)
(7
5
4
89
9
)
85
4
75
2
45
5
93
9
38
,
35
3
54
5
39
6
,
7
6
1
(4
3
21
5
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
89
6
99
8
LI
F
E
S
P
A
N
47
.
(5
,
13
)
(4
5
6
,
4
1
6
)
89
9
91
9
7,
4
5
3
,
4
9
5
35
,
20
9
.
54
4
21
0
85
9
31
4
)
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
24
2
16
9
LI
F
E
S
P
A
N
77
.
12
2
,
39
9
11
9
77
0
34
.
51
4
1.4
5
98
9
47
4
)
33
6
.
0
R
o
a
d
s
, R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
48
2
,
72
9
LI
F
E
S
P
A
N
61
.
(2
.
13
)
(5
2
88
2
)
88
3
31
3
65
2
,
29
8
37
.
63
1
88
2
25
1
)
TO
T
A
L

K
L
A
M
A
T
H

R
I
V
E
R
87
3
,
89
3
65
.
(2
.
92
)
(2
,
38
9
83
3
)
30
,
80
3
94
1
53
,
4
5
9
,
78
5
37
.
1,
4
2
5
14
5
71
3
31
4
(2
8
8
16
9
)
HA
N
C
E
33
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
a
n
t
s
43
5
02
8
LI
F
E
S
P
A
N
38
,
(0
.
72
)
(3
,
13
2
)
19
6
,
95
2
24
1
20
8
18
.
12
,
96
1
12
.
96
4
(3
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
84
8
52
4
LI
F
E
S
P
A
N
38
.
(1
,
04
)
(8
.
82
5
)
38
4
21
5
47
3
13
4
18
.
35
6
25
,
88
0
(5
2
4
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
11
9
22
0
LI
F
E
S
P
A
N
39
.
(1
.
91
)
(2
1
,
37
7
)
51
0
50
2
63
0
,
09
5
18
.
4
9
07
8
12
2
95
6
33
4
.
0
A
c
c
e
s
s
o
r
y

E
l
e
c
t
ric

E
q
u
i
p
m
e
n
t
24
4
43
2
LI
F
E
S
P
A
N
28
.
(2
.
36
)
76
9
)
60
9
17
1
59
2
17
.
58
6
11
3
2,
4
7
3
33
6
.
Ro
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
65
,
28
7
LI
F
E
S
P
A
N
42
.
(0
,
96
)
(6
2
7
)
31
,
74
9
t6
5
18
.
83
8
80
8
TO
T
A
L

L
A
S
T

C
H
A
N
C
E
71
2
,
4
9
1
38
.
(1
,
46
)
(3
9
,
72
9
)
20
2
,
02
7
55
0
,
19
3
18
.
83
,
81
8
88
7
93
1
LI
F
T
O
N
33
0
.
2
L
a
n
d

R
i
g
h
t
s
85
6
LI
F
E
S
P
A
N
10
1
.
60
0
10
,
25
6
27
.
38
0
20
7
17
3
33
0
.
3
W
a
t
e
r

R
i
g
h
t
s
13
0
LI
F
E
S
P
A
N
94
.
37
4
75
6
27
.
47
2
26
1
21
2
33
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
22
8
59
1
LI
F
E
S
P
A
N
72
.
(1
.
0
7
)
(1
3
,
14
6
)
46
1
33
5
78
0
,
4
0
2
26
.
62
8
70
9
12
,
91
9
33
2
,
0
R
e
s
e
r
v
o
i
r
s
, D
a
m
s

&

W
a
t
e
r
w
a
y
s
73
4
97
1
LI
F
E
S
P
A
N
56
.
(1
.
5
5
)
(1
1
9
89
2
)
30
1
29
4
55
3
56
9
26
.
20
9
,
96
5
12
6
85
4
83
,
11
1
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
33
1
55
9
LI
F
E
S
P
A
N
32
.
(2
.
84
)
(9
4
61
6
)
29
1
24
4
13
4
93
1
26
.
11
9
.
4
2
6
39
,
97
9
79
.
44
7
33
4
,
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
26
4
76
6
LI
F
E
S
P
A
N
51
.
(3
.
48
)
(9
,
21
4
)
59
,
39
0
21
4
59
0
25
.
55
6
55
4
00
2
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
91
0
LI
F
E
S
P
A
N
56
.
02
7
88
3
24
.
33
6
.
Ro
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
18
2
,
78
3
LI
F
E
S
P
A
N
32
.
(1
.
42
)
59
6
)
74
0
16
5
63
9
26
.
26
7
95
6
31
1
TO
T
A
L

L
I
F
T
O
N
12
,
78
9
,
56
6
51
.
(1
.
8
7
)
(2
3
9
,
46
4
)
15
5
,
00
4
87
4
02
6
26
.
37
4
77
0
19
0
57
5
18
4
19
6
ME
R
W
I
N
45
6
19
0
)
33
0
.
La
n
d

R
i
g
h
t
s
30
0
51
0
LI
F
E
S
P
A
N
11
1
.
20
9
,
89
1
90
,
61
9
40
.
26
5
33
0
.
Fi
s
h
/
W
i
l
d
l
i
f
e
21
2
,
28
0
LI
F
E
S
P
A
N
11
3
.
14
9
61
2
66
8
40
.
56
7
42
0
(8
5
3
)
33
1
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
28
,
09
9
85
5
LI
F
E
S
P
A
N
55
.
(1
.
6
3
)
(4
5
8
,
02
8
)
83
8
,
78
2
71
9
10
1
38
.
50
9
66
9
54
2
,
32
7
(3
2
.
65
8
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
68
9
95
9
LI
F
E
S
P
A
N
87
.
(2
.
36
)
(2
2
8
,
68
3
)
78
6
51
4
13
2
,
12
8
38
.
10
6
,
96
7
14
8
,
25
6
(4
1
29
0
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
7.4
0
5
35
4
LI
F
E
S
P
A
N
74
.
(4
.
32
)
(3
1
9
,
91
1
)
82
3
,
99
1
90
1
,
27
4
38
.
10
2
,
42
3
11
9
96
7
(1
7
54
4
)
33
4
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
l
c

E
q
u
i
p
m
e
n
t
38
6
53
1
LI
F
E
S
P
A
N
46
.
(5
.
20
)
(3
3
2
,
10
0
)
42
9
28
6
28
9
.
34
5
36
.
14
6
03
4
16
9
88
2
(2
3
84
8
)
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
16
4
.
4
9
9
LI
F
E
S
P
A
N
68
.
65
5
84
4
35
.
36
9
39
2
(2
,
02
3
)
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
79
3
.
04
9
LI
F
E
S
P
A
N
57
.
7
0
(2
.
18
)
(3
9
,
08
8
)
62
8
,
10
5
20
4
,
03
2
38
.
13
6
58
5
55
1
TO
T
A
L

M
E
R
W
I
N
05
2
.
03
7
63
.
(2
.
55
)
(1
,
37
7
81
0
)
20
,
94
6
,
83
6
34
.
48
3
01
1
38
.
90
2
,
43
0
02
0
28
5
(1
1
7
85
6
)
RT
H

U
M
P
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
14
,
20
7
09
2
LI
F
E
S
P
A
N
55
.
(1
.
29
)
(1
8
3
.
27
1
)
03
9
21
7
35
1
14
6
31
.
1
1
30
0
58
3
25
9
99
0
59
4
33
2
.
0
R
e
s
e
r
v
o
i
r
s
, D
a
m
s

&

W
a
t
e
r
w
a
y
s
24
5
,
02
5
LI
F
E
S
P
A
N
66
,
(2
.
14
)
37
4
84
4
)
25
1
89
3
36
7
97
6
31
.
23
4
.
4
9
1
04
0
76
9
19
3
72
1
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
.
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
12
,
82
2
33
8
LI
F
E
S
P
A
N
61
.
2
7
(3
.
41
)
(4
3
7
24
2
)
02
8
.
23
9
23
1
,
34
1
30
.
26
7
,
16
5
18
3
,
35
9
80
5
33
4
.
0
A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
75
4
,
11
2
LI
F
E
S
P
A
N
46
.
(4
.
15
)
(2
3
8
79
6
)
63
4
67
2
35
8
,
23
6
29
,
14
8
69
4
11
6
,
80
8
88
6
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
71
2
82
9
LI
F
E
S
P
A
N
42
.
16
9
,
62
7
54
3
20
2
29
.
53
3
46
6
06
7
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
l
d
g
e
s
39
0
,
83
6
LI
F
E
S
P
A
N
59
.
(1
,
72
)
(9
2
,
72
2
)
06
8
.
28
2
41
5
,
27
6
31
.
10
9
.
81
6
90
,
02
7
19
,
78
9
TO
T
A
L

N
O
R
T
H

U
M
P
Q
U
A
10
3
,
13
2
23
2
62
.
(2
.
26
)
32
6
,
87
5
19
1
93
0
26
7
17
7
30
.
07
9
28
2
70
7
37
1
86
2
Pa
g
e

5

0
1

1
3

PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
)
(2
1
(3
1
14
)
(5
1
(6
)
(7
)
(8
)
(9
)
(1
0
)
(1
1
)
(1
2
J
(1
3
)
(1
4
)
(1
5
J
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
c
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
l
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
L~
e
Pe
r
c
e
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
L~
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
OL
M
S
T
E
D
33
1
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
17
6
22
1
LI
F
E
S
P
A
N
77
.
(0
.
31
)
(5
4
6
)
12
8
31
8
48
.
4
4
~
98
4
70
1
28
4
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
17
7
LI
F
E
S
P
A
N
17
.
(1
.
05
)
(2
3
3
)
96
0
14
.
4
5
0
50
7
27
7
22
9
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
27
4
LI
F
E
S
P
A
N
38
.
01
0
26
4
13
5
11
0
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
54
7
LI
F
E
S
P
A
N
23
.
(0
.
4
2
)
(1
5
)
68
0
88
2
19
1
17
2
TO
T
A
L

O
L
M
S
T
E
D
20
5
21
9
69
.
(0
.
39
)
(7
9
4
)
13
9
96
8
66
,
04
5
81
8
26
0
55
7
PA
R
I
S
33
1
.
0
S
t
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
71
6
LI
F
E
S
P
A
N
38
.
(0
.
05
)
(1
9
)
56
6
16
~
30
4
15
4
15
0
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
96
,
28
5
LI
F
E
S
P
A
N
62
.
(0
.
0
7
)
(6
7
)
52
7
19
,
82
~
99
4
27
2
72
1
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
,

T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
43
9
LI
F
E
S
P
A
N
38
.
(0
.
12
)
(8
3
)
52
.
77
0
75
2
22
0
10
4
11
6
33
4
,
0
A
c
c
e
s
s
o
r
y

EI
e
c
1
r
i
c

E
q
u
i
p
m
e
n
t
10
4
,
52
6
LI
F
E
S
P
A
N
28
.
(0
,
15
)
(1
5
7
)
76
,
01
0
28
,
67
3
29
6
74
2
55
4
33
5
,
0
M
i
s
c
,

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
44
0
LI
F
E
S
P
A
N
20
.
32
2
11
b
28
4
14
3
14
0
TO
T
A
L

P
A
R
I
S
31
1
.
4
0
6
42
.
(0
1
0
)
(3
2
6
)
23
6
19
5
53
7
09
7
41
6
68
1
PI
O
N
E
E
R
33
0
.
La
n
d

R
i
g
h
t
s
24
7
LI
F
E
S
P
A
N
13
3
.
18
0
06
7
24
.
10
4
(1
8
)
33
0
.
3
W
a
t
e
r

R
i
g
h
t
s
11
0
,
80
6
LI
F
E
S
P
A
N
13
3
.
86
,
05
1
75
5
24
.
03
1
25
2
(2
2
1
)
33
1
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
36
4
58
9
LI
F
E
S
P
A
N
57
.
(0
.
94
)
(3
,
4
2
7
)
20
2
,
66
0
16
5
,
35
~
23
.
08
2
36
5
(2
8
3
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
.
D
a
m
s

&

W
a
1
e
r
w
a
y
s
83
6
,
31
3
LI
F
E
S
P
A
N
44
.
(1
.
3
5
)
(1
0
5
,
79
0
)
46
4
10
7
47
7
,
23
.
18
9
58
5
2.4
2
20
6
09
5
(1
6
51
0
)
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
a
r
a
t
o
r
s
95
5
14
6
LI
F
E
S
P
A
N
37
.
(2
.
49
)
(2
3
,
78
3
)
34
5
,
82
1
63
3
1~
8
23
.
17
2
50
8
(3
3
6
)
33
4
.
Ac
c
e
s
s
o
r
y

E
I
e
c
1
r
i
c

E
q
u
i
p
m
e
n
t
47
4
73
6
LI
F
E
S
P
A
N
42
.
(3
.
06
)
(1
4
52
7
)
20
8
,
10
2
28
1
16
1
22
.
12
,
65
9
12
,
20
1
45
8
33
5
,
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
60
2
LI
F
E
S
P
A
N
43
,
24
9
35
3
22
.
24
2
21
4
33
6
,
0
R
o
a
d
s
.
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
92
2
LI
F
E
S
P
A
N
51
.
(1
.
2
5
)
(1
4
9
)
15
8
91
'
3
23
.
25
3
22
3
TO
T
A
L

P
I
O
N
E
E
R
77
2
36
1
45
.
(1
.
51
)
(1
4
7
67
6
)
32
4
32
8
59
5
70
9
23
.
23
8
11
0
25
4
,
96
2
(1
6
85
2
)
PR
O
S
P
E
C
T

#

1

2

A
N
D

4
33
0
.
La
n
d

R
i
g
h
t
s
3,
7
1
2
LI
F
E
S
P
A
N
65
.
30
0
41
1
2
31
.
33
0
.
Fl
o
o
d

R
i
g
h
t
s
16
7
LI
F
E
S
P
A
N
10
0
.
1.
4
5
1
71
!
6
31
,
33
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
82
1
09
6
LI
F
E
S
P
A
N
52
,
(1
.
24
)
(3
4
98
2
)
75
7
,
31
4
09
8
,
71
\
4
30
.
31
2
16
5
14
7
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
O
e
m
s

&

W
a
t
e
r
w
a
y
s
73
4
19
9
LI
F
E
S
P
A
N
39
,
(1
.
80
)
(4
2
7
21
6
)
3,
4
3
9
01
2
72
2
,
40
3
30
.
68
3
,
00
6
37
0
.
25
4
31
2
,
7
5
3
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
74
0
72
8
LI
F
E
S
P
A
N
60
.
(3
.
30
)
(5
7
44
4
)
52
3
64
3
27
4
52
9
29
.
42
,
58
4
15
9
42
5
33
4
.
0
A
c
c
a
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
55
3
,
23
2
LI
F
E
S
P
A
N
44
.
4
1
(4
.
02
)
(6
2
44
0
)
31
3
,
21
8
30
2
,
45
4
28
.
62
0
27
8
34
3
33
5
,
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
a
n
t
67
9
LI
F
E
S
P
A
N
32
.
02
1
65
8
26
.
73
2
71
3
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
19
5
,
4
4
6
LI
F
E
S
P
A
N
59
,
(1
.
66
)
(3
,
24
4
)
59
0
13
8
10
0
30
.
57
4
55
7
01
7
TO
T
A
L

P
R
O
S
P
E
C
T

#

1
. 2

A
N
D

4
30
,
07
3
25
9
42
.
(1
.
9
5
)
(5
8
5
32
6
)
09
8
,
54
9
56
0
,
03
6
30
.
84
5
96
1
49
7
22
3
34
8
73
8
PR
O
S
P
E
C
T

#
3
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
29
4
17
4
LI
F
E
S
P
A
N
41
.
(0
.
4
0
)
17
7
)
16
6
.
4
8
4
12
8
,
8~
7
11
.
10
,
84
7
94
3
(9
6
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
07
3
01
5
LI
F
E
S
P
A
N
33
.
(0
.
58
)
(2
3
,
62
3
)
09
0
37
6
00
6
,
26
2
11
.
16
9
,
73
5
14
8
66
5
21
.
07
0
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
92
2
.
71
5
LI
F
E
S
P
A
N
25
.
(1
.
0
8
)
(2
0
76
5
)
81
2
76
7
13
0
.
7'1
3
11
.
14
9
90
.
56
0
58
9
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
46
6
43
5
LI
F
E
S
P
A
N
26
.
(1
.
3
5
)
29
7
)
20
4
99
1
26
7
74
1
11
.
4
0
23
.
4
8
6
50
3
98
3
33
5
.
0
M
i
s
c
,

P
o
w
a
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
73
,
26
7
LI
F
E
S
P
A
N
28
.
34
,
20
4
39
.
06
3
11
.
43
6
4.
4
8
28
2
15
3
33
6
.
0
R
o
a
d
s
. R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
11
5
LI
F
E
S
P
A
N
61
.
(0
.
54
)
(2
7
6
)
99
1
18
,
40
0
11
.
56
9
61
0
(4
1
)
TO
T
A
L

P
R
O
S
P
E
C
T

#
3

88
0
,
72
1
31
.
(0
.
76
)
(5
2
13
8
)
34
1
81
3
59
1
04
6
11
.
30
5
,
22
1
4.
4
4
27
6
56
3
65
8
SA
N
T
A

C
L
A
R
A
82
.
74
7
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
14
1
,
40
2
LI
F
E
S
P
A
N
43
.
(0
.
49
)
(6
9
3
)
79
.
34
8
13
,
57
7
72
3
(1
4
6
)
33
2
,
Re
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
97
1
,
14
9
LI
F
E
S
P
A
N
45
.
(0
.
7
1
)
89
5
)
55
6
90
8
42
1
,
13
6
13
,
30
,
62
8
31
,
4
6
5
(8
3
7
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
42
6
16
9
LI
F
E
S
P
A
N
34
,
(1
.
32
)
(5
.
62
5
)
21
0
68
0
22
1
11
4
13
.
18
7
16
,
10
9
33
4
.
0
A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
62
5
,
75
0
LI
F
E
S
P
A
N
27
.
(1
.
64
)
(1
0
,
26
2
)
25
9
28
9
37
6
72
3
13
.
38
9
15
8
23
2
33
5
.
0
M
i
s
c
,

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
95
2
LI
F
E
S
P
A
N
39
.
24
8
70
4
13
.
28
2
28
1
33
6
.
0
R
o
a
d
s
.
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
72
0
LI
F
E
S
P
A
N
91
.
(0
.
66
)
91
9
81
9
13
.
TO
T
A
L

S
A
N
T
A

C
L
A
R
A
17
5
.
14
2
37
.
(1
,
08
)
(2
3
49
4
)
11
2
,
39
2
08
6
24
4
13
.
80
,
12
3
79
6
32
8
Pa
g
e
6
o
f
1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
J
(2
)
(3
)
(4
1
(5
)
(6
1
(7
)
(8
)
(9
)
\1
0
)
I1
1
)
(1
2
)
(1
3
)
(1
4
)
\1
5
J
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
,
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
~u
m
b
e
r
De
s
c
r
i
tio
n
Ba
l
a
n
c
e
CU
R
V
E
Lif
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
Li
f
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
SN
A
K
E

C
R
E
E
K
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
73
1
LI
F
E
S
P
A
N
44
.
(0
.
4
9
)
(2
9
3
)
29
2
73
~
13
.
66
2
2.
7
8
73
2
(7
1
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
, D
a
m
s

&

W
a
t
e
r
w
a
y
s
42
3
40
1
LI
F
E
S
P
A
N
45
.
(0
.
71
)
00
6
)
26
4
,
86
0
16
1
,
54
7
13
.
77
5
13
,
21
0
(1
,
4
3
6
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
26
3
03
4
LI
F
E
S
P
A
N
36
.
(1
,
32
)
47
2
)
14
8
24
1
11
8
26
5
13
.
67
7
04
8
(3
7
2
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
15
5
89
3
LI
F
E
S
P
A
N
37
.
(1
.
64
)
55
7
)
88
.
79
1
65
9
13
.
16
8
26
9
(1
0
2
)
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
i
a
n
t

E
q
u
i
p
m
e
n
t
08
6
LI
F
E
S
P
A
N
33
.
11
3
97
3
13
.
(3
)
TO
T
A
L

S
N
A
K
E

C
R
E
E
K
90
4
14
5
41
,
(1
.
03
)
(9
,
32
8
)
54
0
29
7
37
3
17
6
13
.
35
5
33
7
98
2
)
ST
A
I
R
S
33
1
,
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
16
8
16
5
LI
F
E
S
P
A
N
50
.
(0
.
72
)
21
1
)
95
,
06
1
74
,
31
5
18
.
00
6
20
4
(1
9
8
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
33
5
34
9
LI
F
E
S
P
A
N
60
.
(1
,
04
)
(3
,
4
8
8
)
20
7
48
0
13
1
35
7
18
,
07
4
2.
4
0
04
8
(9
7
5
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
51
3
,
21
5
LI
F
E
S
P
A
N
37
.
(1
.
9
1
)
(9
,
80
2
)
23
1
.
56
6
29
1
.
4
5
1
18
.
4
9
15
.
76
3
01
2
(2
5
0
)
33
4
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
16
0
,
50
3
LI
F
E
S
P
A
N
39
.
4
0
(2
.
36
)
78
8
)
05
9
23
2
17
.
92
0
79
9
12
1
TO
T
A
L

S
T
A
I
R
S
17
7
23
2
46
.
(1
.
5
5
)
(1
8
28
9
)
61
1
16
6
58
4
,
35
5
18
.
76
2
33
,
06
4
30
1
)
SW
I
F
T
33
0
.
2
L
a
n
d

R
i
g
h
t
s
27
7
.
4
1
3
LI
F
E
S
P
A
N
88
,
58
5
69
9
69
1
71
4
40
.
29
3
1.
4
6
65
0
(2
4
35
7
)
33
0
.
5
F
i
s
h
l
W
i
l
d
l
i
f
e
22
8
LI
F
E
S
P
A
N
86
.
54
.
61
0
42
,
61
8
40
.
06
5
1.
1
0
44
9
(3
8
3
)
33
1
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
28
4
,
93
6
LI
F
E
S
P
A
N
68
,
(1
.
63
)
(1
0
2
44
4
)
81
1
75
3
57
5
62
7
38
.
65
7
10
3
.
70
1
(1
1
04
5
)
33
2
,
Re
s
e
r
v
o
i
r
s
.

D
a
m
s

&

W
a
t
e
r
w
a
y
s
63
3
79
1
LI
F
E
S
P
A
N
85
.
(2
.
36
)
(8
8
8
15
7
)
21
.
4
2
3
25
2
09
8
69
6
38
.
44
2
,
17
0
1.
1
7
62
0
95
8
(1
7
8
78
8
)
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
,

T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
11
,
24
2
.
32
1
LI
F
E
S
P
A
N
71
.
2
6
(4
.
32
)
(4
8
5
66
8
)
38
2
,
04
0
34
5
94
9
38
.
16
6
42
9
1.
4
8
19
5
,
61
6
(2
9
18
7
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
81
9
17
5
LI
F
E
S
P
A
N
47
.
4
1
(5
.
20
)
(1
9
8
59
7
)
89
4
,
17
3
12
3
36
.
71
8
89
,
72
,
18
2
53
6
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
56
0
,
31
3
LI
F
E
S
P
A
N
78
.
30
3
,
4
2
6
25
6
,
88
7
35
.
29
8
9.
4
1
3
(2
.
11
5
)
33
6
,
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
39
5
14
5
LI
F
E
S
P
A
N
57
.
(2
.
18
)
(8
.
61
4
)
13
4
,
71
8
26
9
04
1
38
.
95
6
1.7
6
69
3
73
8
)
TO
T
A
L

S
W
I
F
T
31
0
32
2
79
.
(2
.
54
)
(1
,
68
3
.
48
1
)
58
9
,
67
1
40
4
13
2
38
.
87
0
58
6
1.
6
6
10
3
.
66
3
(2
3
3
07
7
)
PP
E
R

B
AV
E
33
0
,
3
W
a
t
e
r

R
i
g
h
t
s
04
7
LI
F
E
S
P
A
N
12
3
,
87
9
16
8
24
.
1.
4
0
(8
)
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
15
7
75
6
LI
F
E
S
P
A
N
75
.
(0
,
94
)
48
3
)
11
3
,
01
7
22
2
23
.
99
7
1.4
0
20
9
(2
1
2
)
33
2
,
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
82
0
.
10
0
LI
F
E
S
P
A
N
46
,
(1
.
35
)
(2
4
57
1
)
92
5
92
4
91
8
74
7
23
,
14
6
13
6
(3
.
99
1
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
11
8
.
09
0
LI
F
E
S
P
A
N
69
,
(2
.
49
)
(2
,
94
0
)
93
0
10
0
22
.
70
3
1.
4
4
79
5
(9
2
)
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
40
1
47
1
LI
F
E
S
P
A
N
36
.
(3
.
06
)
(1
2
,
28
5
)
15
9
13
4
25
4
,
62
2
22
.
43
3
11
,
28
1
15
2
33
5
,
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
11
0
LI
F
E
S
P
A
N
43
.
87
2
23
8
22
.
23
7
24
6
(8
)
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
80
8
LI
F
E
S
P
A
N
41
.
(1
.
25
)
(1
2
3
)
38
6
54
5
23
.
23
7
2.
4
1
12
4
11
3
TO
T
A
L

U
P
P
E
R

B
E
A
V
E
R
51
8
38
2
47
.
(1
,
64
)
(4
1
,
4
0
2
)
29
0
,
14
2
26
9
64
2
23
.
54
,
75
9
80
5
04
6
)
UG
H
T
O
N
33
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
38
8
94
0
LI
F
E
S
P
A
N
52
.
(1
,
37
)
(5
,
32
8
)
14
0
15
1
25
4
,
11
7
33
.
69
8
81
8
(1
1
9
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,
D
a
m
s

&

W
a
t
e
r
w
a
y
s
10
3
,
SO
7
LI
F
E
S
P
A
N
52
.
(2
.
29
)
37
0
)
09
9
77
8
33
.
08
4
18
4
(1
0
0
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
49
7
.
4
3
8
LI
F
E
S
P
A
N
51
.
(3
.
64
)
(1
8
,
10
7
)
17
4
60
2
34
0
94
3
32
.
10
,
42
3
1.9
8
84
9
57
4
33
4
.
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
15
9
11
7
LI
F
E
S
P
A
N
51
.
2
6
(4
.
42
)
03
3
)
58
.
28
7
10
7
86
3
30
.
49
4
26
2
23
2
33
5
.
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
59
4
LI
F
E
S
P
A
N
51
.
56
5
02
9
30
.
42
3
42
6
(3
)
TO
T
A
L

V
I
V
A

N
A
U
G
H
T
O
N
16
9
,
59
6
52
.
(2
.
81
)
32
.
83
9
41
7
70
4
78
4
73
1
32
.
12
2
53
9
58
3
WA
L
L
O
W
A

F
A
L
L
57
4
(1
9
5
)
33
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
11
1
28
6
LI
F
E
S
P
A
N
28
.
(0
.
31
)
(3
4
5
)
68
,
71
5
42
,
91
6
37
9
33
2
,
0
R
e
s
e
r
v
o
i
r
s
,

Da
m
s

&

W
a
t
e
r
w
a
y
s
89
5
58
4
LI
F
E
S
P
A
N
28
.
(0
.
4
5
)
03
0
)
54
7
.
03
5
35
2
.
57
9
35
,
86
8
5.4
3
63
0
(1
2
.
76
3
)
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
,
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
58
.
4
0
0
LI
F
E
S
P
A
N
51
,
(0
.
84
)
(4
9
1
)
45
.
08
9
80
2
44
1
03
2
(5
9
2
)
33
4
,
0
A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
41
2
,
94
7
LI
F
E
S
P
A
N
19
.
(1
.
0
5
)
(1
4
83
6
)
67
1
33
2
75
6
,
45
1
45
9
72
,
90
8
55
1
33
6
,
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
31
0
95
9
LI
F
E
S
P
A
N
21
.
(0
.
42
)
30
6
)
15
6
91
6
15
5
34
9
78
8
41
4
62
6
)
TO
T
A
L

W
A
L
L
O
W
A

F
A
L
L
S
78
9
17
6
23
.
(0
.
75
)
00
8
48
9
,
08
7
32
1
09
7
13
6
93
4
14
5
55
8
62
4
Pa
g
e

7
0
1
1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
)
(2
)
(3
)
14
)
15
)
16
)
(7
)
(8
1
19
)
lI
D
)
(I
I
)
(1
2
)
(1
3
)
(1
4
)
11
5
)
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
,
An
n
u
a
l
De
p
r
e
c
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
LI
f
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
Li
f
e
Am
o
u
n
t
Ra
t
e
(D
e
c
r
e
a
s
e
Yr
s
Yr
s
WE
B
E
R
33
1
.
0

S
t
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
36
7
,
37
0
LI
F
E
S
P
A
N
44
.
4
6
(0
.
4
9
)
(1
,
80
0
)
20
3
45
1
16
5
71
9
13
,
07
9
43
3
64
5
33
2
.
0
R
e
s
e
r
v
o
i
r
s
.
D
a
m
s

&

W
a
t
e
r
w
a
y
s
29
7
53
0
LI
F
E
S
P
A
N
55
.
(0
.
71
)
(9
.
21
2
)
78
6
,
60
7
52
0
,
13
5
13
.
88
3
35

,
03
3
85
0
33
3
,
0
W
a
t
e
r
w
h
e
e
l
s
, T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
87
4
13
8
LI
F
E
S
P
A
N
36
.
(1
,
32
)
(1
1
,
53
9
)
43
5
57
1
45
0
,
13
.
32
,
95
1
46
9
1,
4
8
2
33
4
,
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
11
4
72
3
LI
F
E
S
P
A
N
42
.
(1
.
64
)
88
1
)
62
.
82
1
78
3
13
.
09
9
80
9
29
1
33
5
,
0
M
i
s
c
.

P
o
w
e
r

Pla
n
t

E
q
u
i
p
m
e
n
t
69
6
LI
F
E
S
P
A
N
35
.
66
3
13
.
83
8
80
1
33
6
,
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
39
,
85
7
LI
F
E
S
P
A
N
26
.
(0
.
66
)
(2
6
3
)
87
9
24
1
13
.
83
2
4.4
1
75
8
TO
T
A
L

W
E
B
E
R
71
5
31
4
46
,
(0
.
91
)
(2
4
69
6
)
51
3
,
99
2
22
6
01
8
13
.
89
.
68
1
83
.
30
3
37
9
YA
L
E
33
0
.
2
L
a
n
d

R
i
g
h
t
s
76
1
.
58
0
LI
F
E
S
P
A
N
92
,
44
5
,
38
3
31
6
19
7
40
.
90
5
81
4
91
0
)
33
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
6,4
6
8
17
1
LI
F
E
S
P
A
N
66
.
4
9
(1
.
63
)
(1
0
5
43
1
)
74
6
33
8
82
7
,
26
4
;
38
.
12
6
11
0
,
60
6
(1
1
47
9
)
33
2
.
0
R
e
s
e
r
v
o
i
r
s
,

Da
m
s

&

W
a
t
e
r
w
a
y
s
16
0
.
15
6
LI
F
E
S
P
A
N
87
.
(2
.
36
)
(6
1
7
38
0
)
15
,
38
9
38
7
38
8
14
~
38
.
29
4
72
4
41
3
33
0
(1
1
8
60
6
)
33
3
.
0
W
a
t
e
r
w
h
e
e
l
s
.
T
u
r
b
i
n
e
s

&

G
e
n
e
r
a
t
o
r
s
10
.
49
8
,
92
0
LI
F
E
S
P
A
N
66
.
(4
.
32
)
(4
5
3
,
55
3
)
4,
4
7
7
,
14
6
47
5
,
32
1
38
.
16
9
55
6
1.6
1
20
5
,
77
9
(3
6
22
3
)
33
4
,
0
A
c
c
e
s
s
o
r
y

El
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
67
6
.
08
0
LI
F
E
S
P
A
N
50
.
(5
,
20
)
(1
9
1
,
15
6
)
01
8
,
67
8
84
8
,
55
8
35
.
79
,
21
5
83
.
44
7
23
2
)
33
5
,
0
M
i
s
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
54
8
.
87
5
LI
F
E
S
P
A
N
83
.
30
9
40
3
23
9
47
2
35
.
82
1
50
8
68
7
)
33
6
.
0
R
o
a
d
s
,
R
a
i
l
r
o
a
d
s

&

B
r
i
d
g
e
s
38
3
55
5
LI
F
E
S
P
A
N
51
.
(2
,
18
)
(3
0
,
16
1
)
33
1
55
4
08
2
16
2
38
.
94
1
32
,
79
0
84
9
)
TO
T
A
L

Y
A
L
E
49
7
33
7
76
.
(2
.
82
)
39
7
68
2
)
71
7
88
9
17
7
38
.
68
5
28
8
86
5
27
4
(1
7
9
98
7
)
Hy
d
r
o

D
e
c
o
m
m
i
s
s
i
o
n
i
n
g

R
e
s
e
r
v
e
(2
9
,
92
5
50
0
)
51
5
,
4
9
0
19
,
4
1
0
01
0
57
4
.
7
7
9
57
4
77
9
TO
T
A
L

H
Y
D
R
A
U
L
I
C

P
R
O
D
U
C
T
I
O
N
50
7
94
0
78
6
62
.
2
5
(8
.
18
)
56
4
01
4
22
5
95
4
43
4
32
3
55
0
36
6
32
.
34
7
24
1
12
,
31
4
55
1
03
2
69
1
OT
H
E
R

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
HE
R
M
I
S
T
O
N
34
1
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
47
4
62
1
LI
F
E
S
P
A
N
34
.
(2
.
92
)
(3
6
4
25
9
)
79
9
19
3
03
9
,
68
7
24
,
40
2
23
1
37
4
23
9
99
2
34
2
.
Fu
e
l

H
o
l
d
e
r
s
, P
r
o
d
u
c
e
r
s

&

A
c
c
e
s
s
,
32
2
LI
F
E
S
P
A
N
34
,
(2
.
81
)
(7
1
2
)
95
8
07
6
24
.
82
6
80
3
34
3
,
Pr
i
m
e

M
o
v
e
r
s
10
1
60
2
45
1
LI
F
E
S
P
A
N
33
.
(3
.
03
)
07
8
,
55
4
)
21
,
73
2
,
56
3
94
8
,
44
2
24
.
41
0
70
9
98
7
11
2
42
3
59
7
34
4
.
Ge
n
e
r
a
t
o
r
s
84
0
,
39
2
LI
F
E
S
P
A
N
34
.
(2
,
89
)
15
1
38
7
)
96
5
06
9
32
,
02
6
71
0
24
.
28
8
,
28
3
17
1
30
8
11
6
97
5
34
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
06
9
,
63
1
LI
F
E
S
P
A
N
35
.
(2
.
90
)
(2
6
3
01
9
)
13
3
36
4
19
9
,
28
6
24
.
28
8
78
0
26
6
,
64
7
13
3
34
6
.
Ml
s
c
,
P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
49
7
34
3
LI
F
E
S
P
A
N
35
.
(2
.
91
)
(1
4
47
3
)
11
7
,
06
9
39
4
,
74
7
24
.
81
5
62
2
19
3
TO
T
A
L

H
E
R
M
I
S
T
O
N
16
3
,
50
9
.
76
0
34
.
(2
,
98
)
87
2
.
40
4
)
35
,
75
3
.
21
6
13
2
62
8
94
8
24
.
40
6
64
4
81
4
73
0
59
1
91
4
LI
T
T
L
E

M
O
U
N
T
A
I
N
34
1
.
0
0
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
21
7
59
9
LI
F
E
S
P
A
N
32
,
(2
.
41
)
24
4
)
16
5
86
8
97
5
99
2
57
1
42
0
34
2
.
Fu
e
l

H
o
l
d
e
r
s
, P
r
o
d
u
c
e
r
s

&

A
c
c
e
s
s
.
12
1
,
33
9
LI
F
E
S
P
A
N
39
.
(2
.
4
1
)
92
4
)
30
7
95
6
98
5
15
5
83
1
34
3
.
Pr
i
m
e

M
o
v
e
r
s
27
0
,
37
7
LI
F
E
S
P
A
N
17
.
(2
.
41
)
(5
4
,
71
6
)
55
9
,
64
0
76
5
,
4
5
3
25
5
.
15
1
11
.
2
4
51
2
17
8
63
9
34
4
.
Ge
n
e
r
a
t
o
r
s
38
9
78
9
LI
F
E
S
P
A
N
8.
4
2
(2
.
41
)
(5
7
59
4
)
23
7
14
1
21
0
24
2
40
3
,
4
1
4
16
.
61
7
31
3
79
7
34
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
21
5
72
8
LI
F
E
S
P
A
N
32
.
(2
.
41
)
19
9
)
16
4
08
0
84
7
94
9
03
3
91
6
34
6
.
Mis
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
81
3
LI
F
E
S
P
A
N
39
.
(2
.
4
1
)
(2
8
5
)
18
4
91
4
97
1
32
8
64
3
TO
T
A
L

L
I
T
T
L
E

M
O
U
N
T
A
I
N
22
6
64
5
15
.
(2
.
41
)
(1
2
5
96
2
)
23
0
22
0
12
2
,
38
7
70
7
,
4
6
2
13
.
18
3
21
6
52
4
24
6
GA
D
B
S
Y

P
E
A
K
E
R

U
N
I
T

4
-
34
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
12
1
64
3
LI
F
E
S
P
A
N
25
.
(1
.
4
0
)
(5
7
70
3
)
66
7
82
6
51
1
52
0
20
.
16
7
.
37
5
16
7
33
9
34
2
.
Fu
e
l

H
o
l
d
e
r
s
.
P
r
o
d
u
c
e
r
s

&

A
c
c
e
s
s
.
25
7
,
62
5
LI
F
E
S
P
A
N
25
.
(1
.
35
)
(3
0
,
4
7
8
)
39
1
19
3
89
6
.
91
0
20
.
48
7
66
0
82
8
34
3
.
Pr
i
m
e

M
o
v
e
r
s
62
8
,
07
3
LI
F
E
S
P
A
N
24
.
(1
.
53
)
(7
7
4
61
0
)
55
5
03
7
42
,
84
7
,
64
6
20
.
08
9
11
0
05
5
,
50
0
33
,
61
0
34
4
.
Ge
n
e
r
a
t
o
r
s
87
3
,
64
3
LI
F
E
S
P
A
N
25
,
(1
,
38
)
(2
1
9
05
6
)
75
1
,
02
9
34
1
67
0
20
.
63
8
35
7
64
4
47
0
11
2
)
34
5
.
Ac
c
e
s
s
o
r
y

E
l
e
c
t
r
i
c

E
q
u
i
p
m
e
n
t
00
9
38
2
LI
F
E
S
P
A
N
25
.
(1
,
39
)
(6
9
63
0
)
82
1
,
4
2
9
25
7
,
58
3
20
.
20
3
22
6
20
3
38
1
(1
5
5
)
TO
T
A
L

G
A
D
S
B
Y

P
E
A
K
E
R

U
N
I
T

4
-
6
89
0
36
6
25
.
(1
.
48
)
15
1
47
7
18
6
51
4
85
5
32
9
20
.
19
0
,
55
5
16
2
34
9
20
6
Pa
g
e

8

o
f

1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
)
(2
)
(3
)
14
)
(5
1
(6
)
(7
)
(8
)
(9
)
(1
0
1
(1
1
1
(1
2
1
(1
3
)
(1
4
1
li
S
)
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
1
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
1
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
Lif
e
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
E!
!
!
!
:
!
!
Li
f
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
6!
!
:
J
Q
!
i
l
l
!
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
CU
R
R
A
N
T

C
R
E
E
K
34
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
12
0
69
2
LI
F
E
S
P
A
N
35
.
(3
.
29
)
(9
2
5
.
17
1
)
93
9
11
7
10
6
74
6
33
.
83
5
01
9
86
6
11
7
(3
1
09
8
)
34
2
.
0
F
u
e
l

H
o
l
d
e
r
s
,
P
r
o
d
u
c
e
r
s

&

A
c
c
e
s
s
.
00
4
,
65
3
LI
F
E
S
P
A
N
33
.
(3
.
09
)
(8
3
4
44
4
)
90
1
84
6
93
7
,
25
1
31
.
84
5
22
3
83
1
,
74
3
13
.
47
9
34
3
.
0
P
r
i
m
e

M
o
v
e
r
s
18
9
44
6
53
9
LI
F
E
S
P
A
N
33
.
(3
.
38
)
40
3
,
29
3
)
32
6
74
4
18
9
,
52
3
.
08
8
31
.
98
4
.
31
0
83
4
.
95
3
14
9
35
6
34
4
.
0
G
e
n
e
r
a
t
o
r
s
63
,
54
3
,
46
6
LI
F
E
S
P
A
N
35
.
(3
.
24
)
05
8
,
80
8
)
12
2
,
09
3
63
,
4
8
0
18
1
33
.
89
2
,
10
7
95
7
13
9
(6
5
,
03
2
)
34
5
.
0
A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
59
4
,
82
3
LI
F
E
S
P
A
N
35
.
(3
,
26
)
(5
7
3
,
59
1
)
58
7
,
59
6
58
0
81
8
33
.
52
0
14
3
54
1
92
1
(2
1
,
77
8
)
34
6
,
0
M
i
s
c
,

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
13
1
64
9
LI
F
E
S
P
A
N
35
.
(3
.
27
)
(1
0
2
,
4
0
5
)
10
4
,
58
4
12
9
47
0
33
.
20
6
45
5
24
9
)
TO
T
A
L

C
U
R
R
A
N
T

C
R
E
E
K
32
8
84
1
82
2
33
.
(3
.
31
)
(1
0
,
89
7
,
71
2
)
98
1
.
98
0
32
8
75
7
55
4
32
.
16
9
,
00
7
10
,
12
8
32
8
67
9
FO
O
T
E

C
R
E
E
K
34
3
.
0
P
r
i
m
e

M
o
v
e
r
s
51
3
72
2
LI
F
E
S
P
A
N
26
,
(0
.
95
)
(2
8
9
88
0
)
75
6
91
0
04
6
69
2
17
,
19
6
.
51
5
32
4
29
6
(1
2
7
78
1
)
34
4
.
0
G
e
n
e
r
a
t
o
r
s
54
2
,
31
9
LI
F
E
S
P
A
N
26
.
(0
.
82
)
(2
9
04
7
)
13
1
,
4
4
6
2,
4
3
9
92
0
17
.
13
6
,
15
6
15
3
73
7
(1
7
58
0
)
34
5
.
0
A
c
c
e
s
s
o
r
y

Ele
c
t
r
i
c

E
q
u
i
p
m
e
n
t
21
0
80
1
LI
F
E
S
P
A
N
26
.
(0
.
82
)
(1
8
,
12
9
)
70
6
14
8
52
2
78
2
17
.
78
7
94
9
(1
1
16
1
)
TO
T
A
L

F
O
O
T
E

C
R
E
E
K
26
6
84
2
26
.
(0
.
93
)
(3
3
7
,
05
6
)
11
,
59
4
,
50
4
25
,
00
9
,
39
4
17
.
1,
4
1
7
45
8
57
3
98
1
(1
5
6
52
3
)
OL
A
R

EN
E
R
A
T
I
N
34
4

.

0
0
Ge
n
e
r
a
t
o
r
s

-

U
t
a
h
38
9
15
.
74
3
64
6
21
5
12
.
37
8
16
2
)
34
4

.

0
0
Ge
n
e
r
e
t
o
r
s

-

O
r
e
g
o
n
32
2
15
.
40
7
91
5
22
9
44
9
22
1
)
34
4
.
Ge
n
e
r
a
t
o
r
s

-

W
y
o
m
i
n
g
08
7
15
.
40
,
23
9
84
8
94
9
11
.
9
2
56
6
61
7
)
To
t
a
l

S
o
l
a
r

G
e
n
e
r
a
t
i
n
g
14
7
79
8
15
.
11
0
,
38
9
37
;
4
0
9
3.
3
8
39
3
7.7
1
10
,
15
,
39
3
00
0
)
AN
I
N
G

J
NI
P
34
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
53
1
70
0
LI
F
E
S
P
A
N
25
.
(0
.
52
)
(2
3
.
56
5
)
88
8
48
6
37
7
24
,
17
9
.
67
1
18
2
.
17
4
50
4
)
34
3
.
Pr
i
m
e

M
o
v
e
r
s
17
0
86
0
95
1
LI
F
E
S
P
A
N
24
.
(0
.
71
)
(1
,
21
3
11
3
)
59
7
30
9
16
9
47
6
75
5
24
.
95
4
31
9
86
8
61
0
85
,
7
0
9
34
6
.
Mis
c
.

P
o
w
e
r

P
l
a
n
t

E
q
u
i
p
m
e
n
t
00
0
LI
F
E
S
P
A
N
25
.
4
7
(0
.
52
)
(4
1
6
)
21
6
20
0
24
.
17
2
21
6
(4
4
)
TO
T
A
L

L
E
A
N
I
N
G

J
U
N
I
P
E
R
17
5
,
4
7
2
,
65
1
24
.
(0
.
71
)
(1
,
23
7
09
4
)
66
7
,
4
1
3
17
4
04
2
.
33
2
24
.
13
7
16
2
05
4
00
1
16
1
TO
T
A
L

D
E
P
R
E
C
I
A
B
L
E

O
T
H
E
R

P
R
O
D
U
C
T
I
O
N
78
7
35
5
88
4
30
.
(2
.
37
)
(1
8
,
62
1
70
5
)
52
4
23
6
72
8
,
45
3
,
35
3
26
.
28
,
03
9
68
1
3.4
2
93
1
.
99
8
10
7
68
3
34
0
,
Wa
t
e
r

R
i
g
h
t
s

-

L
a
k
e
s
i
d
e
52
9
04
0
34
0
.
Wa
t
e
r

R
i
g
h
t
s
.

C
u
r
r
a
n
t

C
r
e
e
k
89
0
41
9
35
1
TO
T
A
L

O
T
H
E
R

P
R
O
D
U
C
T
I
O
N
80
4
77
5
,
34
3
29
,
(2
.
31
)
(1
8
62
1
70
5
)
52
4
58
7
72
8
,
4
5
3
,
35
3
26
.
03
9
,
68
1
93
1
99
8
10
7
68
3
TO
T
A
L

D
E
P
R
E
C
I
A
B
L
E

P
R
O
D
U
C
T
I
O
N

P
L
A
N
T
98
2
.
63
2
,
58
3
48
.
(7
.
05
)
(4
2
2
,
04
7
,
10
8
)
66
5
,
46
5
,
62
2
73
9
,
21
4
06
9
29
.
13
6
,
56
3
.
97
2
2.
2
8
18
6
,
24
1
52
8
(4
9
67
7
55
6
)
34
4
.
Ge
n
e
r
a
t
o
r
s

-

L
a
k
e
s
i
d
e
32
8
00
0
.
00
0
35
.
(3
.
34
)
MA
R
E
N
G
O

W
I
N
D
25
8
00
0
00
0
24
,
(1
.
00
)
WA
S
H
I
N
G
T
O
N

W
I
N
D
22
4
00
0
00
0
24
,
(1
.
00
)
TR
A
N
S
M
I
S
S
I
N
P
L
A
N
T
35
0
.
20

R
i
g
h
t
s
-
o
f
.
Wa
y
18
1
,
20
3
70
,
22
,
83
6
,
24
2
34
4
.
96
1
45
.
84
7
.
77
7
85
6
53
7
76
0
)
35
2
.
00

St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
26
0
23
4
75
.
(5
.
00
)
76
3
,
01
2
)
13
,
4
6
2
,
14
4
44
,
56
1
10
2
58
.
76
1
59
8
92
2
,
84
6
(1
6
1
24
8
)
35
3
.
00

S
t
a
t
i
o
n

Eq
u
i
p
m
e
n
t
90
7
68
2
,
63
8
RI
.
58
.
(1
0
.
00
)
(9
0
76
8
26
4
)
22
9
33
9
71
4
76
9
11
1
18
8
45
.
95
1
97
7
24
7
51
9
70
4
45
8
35
3
.
Su
p
e
r
v
i
s
o
r
y

E
q
u
i
p
m
e
n
t
55
,
50
9
18
4
25
.
65
9
,
91
9
33
,
84
9
26
5
15
.
14
9
16
0
85
8
,
72
3
(7
0
9
.
56
3
)
35
4
.
00

T
o
w
e
r
s

&

Fix
t
u
r
e
s
38
0
67
8
70
5
65
.
(1
0
.
00
)
(3
8
06
7
87
1
)
15
5
,
53
6
,
10
2
26
3
,
21
0
,
47
4
42
.
24
9
.
06
2
1.
6
4
10
8
,
4
5
6
85
9
.
39
5
)
35
5
.
00

P
o
l
e
s

&

Fi
x
t
u
r
e
s
50
8
93
8
63
7
R2
,
52
.
(5
0
.
00
)
(2
5
4
46
9
31
9
)
22
9
96
1
07
6
53
3
.
44
6
88
0
37
.
35
9
,
27
0
02
8
82
9
33
0
44
1
35
6
.
00

O
H

Co
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
63
0
,
35
2
.
55
7
60
.
(4
5
.
00
)
(2
8
3
65
8
,
65
1
)
32
9
,
20
5
69
6
58
4
,
80
5
.
51
2
39
.
79
7
71
0
13
.
4
2
6
50
9
37
1
20
1
35
6
.
20

C
l
e
a
r
i
n
g
30
,
35
5
85
3
65
.
49
3
,
22
5
86
2
.
62
8
33
.
44
2
,
99
9
42
4
98
2
01
7
35
7
.
00

U
G

C
o
n
d
u
i
t
27
7
,
18
8
60
.
(7
0
.
00
)
(2
,
29
4
,
03
2
)
69
8
92
0
87
2
,
30
0
52
.
15
6
10
3
,
23
1
(1
1
07
5
)
35
8
.
00

U
G

Co
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
27
4
65
8
60
.
(4
0
.
00
)
90
9
.
86
3
)
31
0
.
14
2
87
4
37
9
52
.
16
8
45
8
17
3
13
7
67
9
)
35
9
.
00

R
o
a
d
s

&

Tr
a
i
l
s
11
,
4
9
4
52
2
70
.
73
9
,
11
1
75
5
,
4
1
1
54
.
16
1
56
9
1.4
2
16
3
22
2
65
3
)
To
t
a
l

T
r
a
n
s
m
i
s
s
i
o
n

P
l
a
n
t
65
2
00
5
37
9
58
.
(2
5
.
45
)
67
4
93
1
01
0
02
2
24
2
,
29
1
30
4
69
4
09
8
41
.
98
1
73
6
56
,
31
3
,
99
2
66
7
74
4
..
.
.
Pa
g
e

9

o
f

1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
)
(2
J
13
)
14
)
15
1
16
)
17
1
(8
1
19
1
(1
0
)
(1
1
)
(1
2
\
(1
3
1
(1
4
1
(1
5
)
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
Li
f
e
Pe
r
c
e
n
t
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
Li
f
e
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
DIS
T
R
I
B
U
T
I
O
N

P
L
A
N
T
OR
E
G
O
N

-

D
I
S
T
R
I
B
U
T
I
O
N
36
0
.
Ri
g
h
t
s
-
o
f
-
Wa
y
55
6
,
25
3
50
,
06
8
,
18
4
46
8
,
06
9
20
.
73
,
12
4
60
,
4
5
6
66
7
36
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
12
,
34
5
.
31
2
SO
.
60
.
(5
.
00
)
(6
1
7
26
6
)
66
4
,
07
8
29
8
50
0
46
.
22
3
,
29
8
22
5
91
9
62
1
)
36
2
.
St
a
t
i
o
n

E
q
u
i
p
m
e
n
t
16
0
58
7
68
3
52
.
(1
5
.
00
)
(2
4
08
8
15
2
)
43
,
08
2
17
0
14
1
59
3
,
66
5
39
.
60
2
,
89
2
61
3
22
3
(1
0
33
1
)
36
2
,
Su
p
e
r
v
i
s
o
r
y

E
q
u
i
p
m
e
n
t
77
9
,
65
9
R2
,
23
,
32
6
,
33
0
45
3
.
32
9
11
.
12
4
74
9
11
2
.
57
6
17
3
36
4
.
Po
l
e
s
, T
o
w
e
r
s

&

F
i
x
t
u
r
e
s
28
2
79
3
,
46
5
R1
.
45
.
(1
2
5
.
00
)
(3
5
3
,
4
9
1
83
1
)
16
6
30
8
,
81
1
46
9
97
6
,
48
5
32
.
33
7
29
4
12
,
24
4
95
7
09
2
,
33
7
36
5
.
OH

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
21
0
,
30
1
55
1
R1
.
5
50
.
(9
0
.
00
)
(1
8
9
27
1
39
6
)
11
3
19
4
21
3
28
6
37
8
,
73
4
35
.
09
8
94
6
45
6
25
8
64
2
68
8
36
6
.
UG

C
o
n
d
u
~
75
,
4
7
4
34
8
R2
.
60
.
(6
0
.
00
)
(4
5
,
28
4
60
9
)
05
6
26
5
70
2
69
2
47
.
03
1
56
9
09
8
,
18
7
(6
6
61
8
)
36
7
UG

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
13
3
17
5
,
35
3
R2
.
52
.
(6
0
.
00
)
(7
9
,
90
5
21
2
)
48
,
32
2
15
5
16
4
,
75
8
,
41
0
39
.
14
4
86
6
00
9
76
3
13
5
10
3
36
8
.
Lin
e

T
r
a
n
s
f
o
r
m
e
r
s
34
0
09
5
76
2
R1
.
40
,
(2
5
.
00
)
(8
5
02
3
94
1
)
12
7
18
5
56
7
29
7
93
4
,
13
6
27
.
81
8
23
3
91
0
50
9
90
7
72
4
36
9
.
Ov
e
r
h
e
a
d

S
e
r
v
i
c
e
s
74
1
14
1
R1
,
55
.
(2
5
.
00
)
(1
5
,
18
5
28
5
)
22
8
26
0
69
8
16
6
41
.
39
9
57
5
21
4
82
3
18
4
,
7
5
2
36
9
.
Un
d
e
r
g
r
o
u
n
d

S
e
r
v
i
c
e
s
12
2
,
06
0
82
1
55
.
(4
0
.
00
)
(4
8
82
4
32
8
)
31
,
62
5
01
9
13
9
,
26
0
,
13
0
44
.
14
0
73
4
17
2
68
3
96
8
,
05
1
37
0
.
Me
t
e
r
s
79
2
.
16
1
R2
.
26
.
(2
.
00
)
17
5
,
84
3
)
95
1
13
3
01
6
87
1
13
.
34
9
,
00
0
09
8
88
0
25
0
12
0
37
1
.
LO
.
43
3
,
99
5
25
.
(6
0
.
00
)
46
0
,
39
7
)
37
5
04
6
51
9
34
6
16
1
11
8
89
9
21
9
37
3
,
St
r
e
e
t

L
I
g
h
t
i
n
g

&

S
i
g
n
a
l

S
y
s
t
e
m
s
60
0
,
66
3
40
.
(3
5
.
00
)
86
0
,
23
2
)
63
4
74
7
82
6
,
14
8
29
.
4
9
67
2
.
30
1
3.4
3
54
0
97
8
13
1
32
2
TO
T
A
L

O
R
E
G
O
N

-

D
I
S
T
R
I
B
U
T
I
O
N
1,
4
8
4
73
8
16
7
47
.
(5
7
.
33
)
(8
5
1
18
8
49
2
)
61
4
02
1
97
8
72
1
90
4
68
1
34
.
17
7
69
8
85
5
11
1
32
2
,
58
7
WA
S
H
I
N
G
T
O
N

-

D
I
S
T
R
I
B
U
T
I
O
N
36
0
.
Rig
h
t
s
-
o
f
-
Wa
y
29
7
93
1
50
,
17
1
24
1
12
6
69
0
22
.
72
7
1.
9
2
51
2
21
6
36
1
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
16
6
41
2
R1
.
60
.
(5
.
00
)
(1
0
8
32
1
)
48
1
71
4
79
3
01
9
46
.
51
0
29
5
78
5
)
36
2
.
Sta
t
i
o
n

E
q
u
i
p
m
e
n
l
80
4
26
2
R1
.
53
,
(2
0
.
00
)
36
0
85
2
)
12
,
77
0
36
4
39
4
,
7S
O
39
,
93
7
21
2
2.
4
4
02
0
,
02
4
(8
2
81
2
)
36
2
.
Su
p
e
r
v
i
s
o
r
y

E
q
u
i
p
m
e
n
t
75
5
56
1
22
,
46
0
88
4
29
4
67
7
07
3
51
1
43
9
)
36
4
.
Po
l
e
s
,
T
o
w
e
r
s

&

F
i
x
t
u
r
e
s
88
1
06
2
R1
.
50
.
(1
1
0
.
00
)
(8
6
76
9
16
8
)
53
9
.
46
9
12
9
11
0
76
1
38
.
31
1
38
1
10
1
81
5
(7
9
0
.
4
3
4
)
36
5
,
OH

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
16
2
.
42
4
R1
.
60
.
(8
0
.
00
)
(4
2
.
52
9
,
93
9
)
23
,
42
3
08
3
72
,
26
9
,
28
0
45
.
59
0
08
3
2.4
4
29
7
,
16
3
29
2
,
92
0
36
6
.
UG

C
o
n
d
u
i
t
72
4
89
0
40
.
(1
0
5
.
00
)
(1
4
41
1
13
5
)
62
4
65
6
51
1
36
9
28
.
69
4
10
8
1.
7
3
23
7
44
1
45
6
66
7
36
7
.
UG

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
45
1
,
85
3
45
.
(3
5
,
00
)
10
8
,
14
9
)
44
0
,
53
3
11
9
46
9
32
.
52
2
41
3
41
5
35
4
10
7
05
9
36
8
.
Lin
e

T
r
a
n
s
f
o
r
m
e
r
s
82
,
32
6
,
43
5
R2
,
42
,
(2
5
.
00
)
(2
0
58
1
,
60
9
)
00
1
70
1
90
6
,
34
3
27
.
44
7
,
95
8
2.
s
7
77
0
01
8
67
7
93
9
36
9
.
Ov
e
r
h
e
a
d

S
e
r
v
i
c
e
s
70
7
,
74
1
R2
.
SO
.
(3
5
.
00
)
14
7
70
9
)
48
4
44
0
37
1
01
0
33
.
39
5
70
9
31
4
,
74
6
80
.
96
3
36
9
.
Un
d
e
r
g
r
o
u
n
d

S
e
r
v
i
c
e
s
03
0
81
4
55
.
(4
0
,
00
)
(1
0
01
2
32
6
)
97
7
43
5
28
,
06
5
,
70
5
44
,
63
6
.
84
4
49
3
,
10
7
14
3
73
7
37
0
.
Me
t
e
r
s
63
9
07
9
R2
.
26
.
(1
.
0
0
)
(1
3
6
,
39
1
)
48
7
16
5
28
8
30
5
12
.
51
3
,
33
1
48
1
45
9
87
2
37
1
.
LO
.
53
2
,
43
9
30
.
(5
0
.
00
)
(2
6
6
.
22
0
)
34
9
74
5
44
8
91
4
17
.
06
9
38
1
68
9
37
3
,
Str
e
e
t

L
i
g
h
t
i
n
g

&

S
i
g
n
a
l

S
y
s
t
e
m
s
57
0
23
7
40
.
(3
5
.
00
)
24
9
58
3
)
88
9
02
8
93
0
,
79
2
24
.
12
0
60
9
11
2
81
9
78
9
TO
T
A
L

W
A
S
H
I
N
G
T
O
N

-

D
I
S
T
R
I
B
U
T
I
O
N
34
8
05
1
14
0
48
.
(5
6
,
22
)
(1
9
5
68
1
40
0
)
14
7
10
1
45
8
39
6
63
1
,
08
2
35
.
27
3
02
6
34
4
64
6
92
8
38
0
WY
O
M
I
N
G

-

D
I
S
T
R
I
B
U
T
I
O
N
36
0
.
Ri
g
h
t
s
.
o
f
.
Wa
y
27
9
21
8
50
.
62
4
.
86
9
65
4
34
9
27
.
27
2
68
2
59
0
36
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
25
4
32
4
55
.
(1
0
.
00
)
(5
2
5
,
43
2
)
67
1
,
34
1
10
8
,
4
1
5
40
.
10
2
09
8
11
9
27
3
(1
7
17
5
)
36
2
.
St
a
t
i
o
n

E
q
u
i
p
m
e
n
t
70
6
24
4
50
.
(1
5
.
00
)
(1
3
,
45
5
93
7
)
33
,
47
9
09
0
68
3
09
1
34
.
99
4
,
36
4
99
1
,
4
7
9
88
6
36
2
,
Su
p
e
r
v
i
s
o
r
y

E
q
u
i
p
m
e
n
t
75
6
,
25
1
20
.
94
9
,
82
5
80
6
,
4
2
6
11
7

,
38
4
10
7
21
8
16
6
36
4
,
Po
l
e
s
,
T
o
w
e
r
s

&

F
i
x
t
u
r
e
s
87
,
4
5
7
26
8
50
.
(1
2
0
.
00
)
(1
0
4
94
8
72
2
)
43
,
82
5
58
6
14
8
,
58
0
,
4
0
4
39
.
76
8
20
7
76
0
,
66
3
64
5
36
5
.
OH

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
69
8
,
29
0
55
.
(4
0
.
00
)
(3
2
,
27
9
31
6
)
50
5
,
17
2
83
,
4
7
2
,
43
4
41
.
00
3
,
17
8
04
9
73
7
(4
6
.
55
8
)
36
6
.
UG

C
o
n
d
u
i
t
96
0
,
73
4
42
.
(7
0
.
00
)
07
2
.
51
4
)
69
7
82
0
33
5
,
4
2
8
30
.
50
8
.
63
8
32
9
,
20
3
17
9
,
4
3
5
36
7
.
UG

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
37
,
36
3
,
4
8
8
40
,
(5
0
.
00
)
(1
8
68
1
74
4
)
20
,
95
2
,
67
8
35
.
09
2
55
4
26
.
34
3
51
3
93
4
.
08
7
40
9
,
42
6
36
8
.
Lin
e

T
r
a
n
s
f
o
r
m
e
r
s
70
,
94
9
86
0
38
.
(2
0
.
00
)
(1
4
18
9
97
2
)
25
,
89
0
53
2
24
9
,
30
0
27
,
17
2
,
69
2
2.4
1
1.
7
0
9
.
89
2
46
2
,
80
0
36
9
.
Ov
e
r
h
e
a
d

S
e
r
v
i
c
e
s
12
.
96
8
,
75
7
60
.
(2
0
,
00
)
59
3
75
1
)
80
0
,
98
3
76
1
52
5
46
.
25
3
,
4
8
1
27
8
.
82
8
(2
5
34
7
)
36
9
.
Un
d
e
r
g
r
o
u
n
d

S
e
r
v
i
c
e
s
90
7
35
8
45
.
(4
0
.
0
0
)
36
2
,
94
3
)
89
3
63
9
37
6
,
66
2
33
.
63
3
57
0
49
1
32
3
14
2
,
24
7
37
0
.
Me
t
e
r
s
69
2
,
21
7
R2
.
26
.
(5
,
00
)
(7
3
4
,
61
1
)
05
4
28
2
37
2
,
54
6
13
.
55
0
.
19
0
47
7
,
4
9
7
72
,
6
9
3
37
1
,
88
3
65
7
5-
.
20
.
(6
0
.
DO
)
(5
3
0
19
4
)
02
1
25
5
39
2
.
59
6
59
,
57
5
34
,
19
8
25
,
37
7
37
3
.
Str
e
e
t

L
i
g
h
t
i
n
g

&

S
i
g
n
a
l

S
y
s
t
e
m
s
12
7
,
45
9
RO
.
50
.
(4
5
.
00
)
65
7
,
35
7
)
86
4
92
3
91
9
89
3
38
.
23
0
36
9
22
1
06
7
30
2
TO
T
A
L

W
Y
O
M
I
N
G
.

D
I
S
T
R
I
B
U
T
I
O
N
44
8
00
5
12
5
47
,
(4
6
.
66
)
(2
0
9
03
2
,
4
9
3
)
18
9
23
1
,
99
5
46
7
80
5
62
3
34
,
13
,
79
8
53
0
12
,
56
4
14
5
23
4
38
6
Pa
g
e

1
0

o
f

1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
1
(2
)
(3
)
14
)
(5
1
(6
1
(7
)
(8
)
(9
1
(1
0
1
(1
1
1
(1
2
)
(1
3
)
(1
4
)
(1
5
1
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
8
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
1
3
.
1
1
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
tio
n
Ba
l
a
n
c
e
CU
R
V
E
Li
f
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
!.
M
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
CA
L
I
F
O
R
N
I
A

-

D
I
S
T
R
I
B
U
T
I
O
N
36
0
,
Ri
g
h
t
s
-
o
f
-
Wa
y
91
3
15
3
55
.
48
9
,
82
9
42
3
92
4
20
.
09
1
16
3
92
8
36
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
1.4
6
2
,
92
1
55
.
(5
,
00
)
(1
3
,
14
6
)
40
9
91
9
12
6
15
4
31
.
93
5
29
.
55
1
38
4
36
2
,
St
a
t
i
o
n

E
q
u
i
p
m
e
n
t
22
5
51
8
55
.
(2
5
.
00
)
30
6
.
38
0
)
3.
4
0
2
06
6
13
,
12
9
83
2
41
.
31
5
,
62
1
29
3
,
60
6
22
,
01
4
36
2
.
Su
p
e
r
v
i
s
o
r
y

E
q
u
i
p
m
e
n
t
21
8
35
3
20
.
13
4
,
02
9
32
4
5.
4
1
41
6
49
8
91
7
36
4
Po
l
e
s
,
T
o
w
e
r
s

&

F
i
x
t
u
r
e
s
21
1
,
61
5
R1
,
50
.
(1
2
5
.
00
)
(5
6
59
1
01
9
)
15
1
42
5
12
3
20
9
37
.
13
8
19
1
66
6
21
6
47
1
98
1
36
5
,
OH

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
32
2
,
12
0
65
.
(9
5
.
0
0
)
(2
9
,
75
6
58
4
)
55
6
54
2
52
2
,
16
2
51
.
1
0
97
7
.
2
2
9
78
9
33
3
18
7
89
7
36
6
.
UG

C
o
n
d
u
~
41
3
12
6
50
.
(6
0
.
00
)
68
4
23
6
)
03
2
,
36
9
12
5
,
59
3
34
.
49
5
24
6
38
4
73
8
13
0
50
8
36
7
UG

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
83
5
05
0
45
.
(1
3
5
.
00
)
(2
1
31
1
31
8
)
82
6
,
81
2
38
3
49
6
29
.
89
4
35
6
33
8
87
0
55
5
48
6
36
8
.
Lin
e

T
r
a
n
s
f
o
r
m
e
r
s
86
7
18
1
50
.
(4
5
.
00
)
(1
8
,
84
0
23
1
)
11
3
,
87
2
42
,
59
3
,
54
0
32
.
31
1
05
4
51
4
20
6
(2
5
7
,
15
2
)
36
9
.
Ov
e
r
h
e
a
d

S
e
r
v
i
c
e
s
43
4
42
8
55
.
(1
2
0
.
00
)
92
1
31
4
)
61
0
58
3
68
5
15
9
44
.
30
8
,
43
3
16
8
,
7
6
2
13
9
67
1
36
9
.
Un
d
e
r
9
r
o
u
n
d

S
e
r
v
i
c
e
s
32
5
,
12
1
60
.
(1
0
0
,
00
)
(1
2
.
32
5
,
12
1
)
92
5
.
38
6
20
.
12
4
85
6
48
.
42
5
64
9
23
0
.
4
8
0
19
5
,
16
9
31
0
.
Me
t
e
r
s
93
1
14
9
R2
.
26
.
(4
,
00
)
(1
5
1
51
0
)
69
1
12
5
39
8
13
4
13
.
18
1
12
8
3.
4
9
13
1
42
7
43
,
70
1
31
1
.
I.
O
.
21
0
01
4
25
.
(9
5
.
00
)
(2
5
6
,
51
3
)
19
8
29
6
32
8
.
23
1
13
.
69
9
96
6
71
1
37
3
,
St
r
e
e
t

L
i
g
h
t
i
n
g

&

S
i
g
n
a
l

S
y
s
t
e
m
s
68
3
18
5
35
.
(1
0
.
00
)
(4
1
8
23
0
)
52
2
,
52
2
63
8
89
3
16
,
05
2
28
4
76
8
TO
T
A
L

C
A
L
I
F
O
R
N
I
A

-

D
I
S
T
R
I
B
U
T
I
O
N
18
9
24
7
34
0
52
.
(8
4
.
95
)
(1
6
0
71
3
60
1
)
19
,
73
2
,
83
5
27
0
28
8
38
.
4
7
18
2
,
10
6
65
8
12
2
52
3
,
98
4
UT
A
H

-

D
I
S
T
R
I
B
U
T
I
O
N
36
0
.
Rlg
l
1
1
s
-
o
f
-
Wa
y
31
1
18
4
50
.
69
8
41
0
61
2
,
11
~
36
.
12
5
20
9
11
4
86
4
34
6
36
1
,
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
06
7
42
8
60
,
88
8
93
5
11
8
49
3
50
,
41
6
08
0
46
8
16
1
(5
2
,
68
0
)
36
2
,
St
a
l
i
o
n

E
q
u
i
p
m
e
n
t
30
4
.
4
5
4
.
48
7
45
.
(1
0
.
00
)
(3
0
44
5
.
4
4
9
)
31
6
23
2
28
3
52
3
10
4
38
.
41
2
38
4
2.
4
3
1.
8
4
60
1
96
3
81
0
42
2
36
2
.
Su
p
e
r
v
i
s
o
r
y

E
q
u
i
p
m
e
n
t
36
5
,
16
2
25
.
4.
4
9
1
90
8
86
1
.
85
4
15
,
44
8
00
1
31
.
48
9
,
86
4
(4
1
86
3
)
36
3
.
St
o
r
a
g
e

B
a
t
t
e
r
y

E
q
u
i
p
m
e
n
t
39
3
,
06
6
15
.
33
2
,
42
6
06
0
84
0
11
.
92
,
23
0
10
.
13
9
30
1
(4
7
07
1
)
36
3
.
St
o
r
a
g
e

B
a
t
t
e
r
y

-

S
u
p
e
r
v
i
s
o
r
y

E
q
p
t
.
13
9
15
.
44
9
49
,
29
0
11
.
5
0
28
6
19
0
1.
4
9
6
38
4
,
Po
l
e
s
,
T
o
w
e
r
s

&

F
i
x
t
u
r
e
s
25
1
26
6
58
6
40
.
(1
0
5
.
00
)
(2
1
0
,
12
9
91
5
)
16
3
,
36
1
28
0
36
4
03
5
,
22
1
21
.
05
1
21
1
85
3
,
31
0
20
3
.
90
7
36
5
.
OH

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
18
0
15
1
89
9
RO
,
42
.
(1
5
.
00
)
(1
3
5
,
56
8
.
4
2
4
)
50
2
,
93
5
24
6
82
3
38
8
32
.
48
4
03
2
91
6
61
5
56
7
41
8
36
6
.
UG

C
o
n
d
u
i
t
13
3
15
2
,
46
8
60
.
(1
0
.
00
)
(9
3
20
6
,
12
8
)
44
.
4
6
0
.
15
1
18
1
89
8
44
5
48
.
75
2
,
03
1
16
9
02
9
58
3
00
2
36
1
,
UG

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
38
2
.
82
5
,
80
8
50
.
(4
5
.
00
)
(1
1
2
,
27
1
61
4
)
12
6
33
1
54
8
42
8
,
15
9
81
4
38
.
03
0
61
2
26
9
03
1
16
1
57
4
36
8
.
Lin
e

T
r
a
n
s
f
o
r
m
e
r
s
32
3
26
4
85
1
RO
.
45
.
(1
5
.
00
)
(4
8
.
4
8
9
12
8
)
87
3
16
2
29
1
88
0
81
1
36
.
21
5
13
6
1.
4
6
1
.
4
1
8
14
1
71
8
36
9
.
Se
r
v
i
c
e
s
16
4
,
15
2
02
8
55
.
(2
0
.
00
)
(3
2
,
95
0
40
6
)
35
,
13
0
,
21
1
16
1
91
2
,
22
3
45
,
57
7
12
5
70
6
92
1
(1
2
9
79
6
)
37
0
.
Me
t
e
r
s
84
,
29
5
,
97
7
R2
.
26
.
(5
.
00
)
21
4
19
9
)
43
,
4
1
6
01
6
45
,
09
4
,
10
0
13
.
33
2
.
94
2
19
8
.
62
6
53
4
,
31
5
31
1
.
0
0
I.O
.
59
0
13
7
25
.
(1
0
.
0
0
)
(3
,
21
3
09
6
)
10
2
22
3
10
1
01
0
16
.
30
8
,
59
1
20
9
16
9
82
2
37
2
.
Le
a
s
e
d

P
r
o
p
e
r
t
y

o
n

C
u
s
1
o
m
e
r
s
' P
r
e
m
i
s
e
s
78
5
30
.
25
,
95
6
82
9
13
.
44
8
16
4
26
4
37
3
.
Str
e
e
t

L
i
g
h
t
i
n
g

&

S
i
g
n
a
l

S
y
S
1
e
m
s
49
5
,
52
2
RO
.
25
,
(2
0
,
00
)
89
9
10
4
)
69
8
.
4
1
1
69
6
20
9
16
.
16
3
39
1
39
3
,
79
5
(2
3
0
.
4
0
4
)
TO
T
A
L

U
T
A
H

-

D
I
S
T
R
I
B
U
T
I
O
N
90
4
10
2
,
12
1
45
.
(4
1
.
77
)
(1
9
5
38
9
26
2
)
63
0
,
91
8
51
9
06
8
51
3
.
4
1
0
36
.
60
,
42
0
11
5
60
3
23
3
81
7
48
2
ID
A
H
O
.

D
I
S
T
R
I
B
U
T
I
O
N
36
0
.
Ri
g
h
t
s
-
o
f
-
Wa
y
95
9
,
33
5
50
.
34
0
,
54
8
61
8
,
78
1
36
.
16
,
19
1
46
0
(6
6
3
)
36
1
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
18
6
12
5
60
.
16
0
,
81
0
62
5
,
25
5
50
.
12
,
28
4
1.
5
6
70
1
41
7
)
36
2
.
St
a
t
i
o
n

E
q
u
i
p
m
e
n
t
22
8
.
38
4
45
.
(1
0
.
00
)
(1
,
92
2
.
83
8
)
28
0
,
00
5
16
.
81
1
.
21
1
38
.
44
1
01
8
35
3
80
2
21
5
36
2
.
Su
p
e
r
v
i
s
o
r
y

E
q
u
i
p
m
e
n
t
34
9
,
58
8
25
,
18
2
,
48
6
16
7
10
2
15
.
10
,
90
0
06
1
16
7
)
38
4
.
Po
l
e
s
,

T
o
w
e
r
s

&

F
i
x
t
u
r
e
s
81
1
,
01
2
40
.
(9
0
.
00
)
(4
1
.
52
9
91
1
)
40
,
99
6
.
95
3
59
,
34
3
,
91
0
21
.
12
8
55
0
02
2
66
2
10
5
88
8
36
5
.
OH

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
15
6
81
9
RO
.
42
.
(3
5
.
00
)
(1
1
25
4
88
7
)
12
.
58
1
,
61
0
30
,
83
0
.
09
6
32
.
93
4
81
2
81
4
66
5
60
.
14
6
36
6
.
UG

C
o
n
d
u
i
t
31
6
27
1
60
.
(4
5
.
00
)
(2
,
84
2
,
32
2
)
31
2
,
84
3
78
5
15
0
48
,
13
9
97
0
15
0
32
1
(1
0
,
35
7
)
36
7
,
UG

C
o
n
d
u
c
t
o
r
s

&

D
e
v
i
c
e
s
19
1
08
4
50
.
(1
5
.
00
)
11
9
,
56
3
)
18
0
01
1
13
6
,
63
6
38
.
43
0
58
0
44
9
,
21
1
(1
8
63
7
)
36
8
,
li
n
e

T
r
a
n
s
f
o
r
m
e
r
s
08
8
55
1
RO
.
45
.
(1
0
.
00
)
80
8
8S
S
)
14
8
60
6
14
8
19
8
36
.
30
0
,
29
8
34
1
,
84
6
(4
1
54
8
)
36
9
.
Se
r
v
i
c
e
s
22
,
84
2
,
50
3
55
.
(1
5
.
00
)
(3
.
4
2
6
31
5
)
26
2
19
1
20
.
00
6
,
68
1
45
.
44
1
84
4
51
3
,
95
6
(7
2
.
11
3
)
31
0
.
Me
t
e
r
s
13
,
12
9
08
8
R2
,
26
.
(3
.
00
)
(4
1
1
,
81
3
)
03
4
,
53
4
10
6
42
7
15
,
46
6
,
60
7
45
5
80
6
80
1
37
1
.
CP
.
15
9
01
3
25
.
(4
5
.
00
)
(1
1
55
6
)
10
5
.
32
0
12
5
24
9
16
.
63
2
26
1
36
6
31
2
.
Le
a
s
e
d

P
r
o
p
e
r
t
y

o
n

C
u
s
t
o
m
e
r
s
' P
r
e
m
i
s
e
s
87
3
30
.
12
5
14
8
13
.
12
7
(3
8
)
37
3
.
St
r
e
e
t

L
i
g
h
1
i
n
g

&

S
i
g
n
a
l

S
y
S
1
e
m
s
55
3
.
61
2
RO
.
25
.
(5
0
.
00
)
(2
1
6
60
6
)
36
1
40
3
46
9
01
5
16
.
10
3
50
1
(3
,
7
9
7
)
TO
T
A
L

I
D
A
H
O

-

D
I
S
T
R
I
B
U
T
I
O
N
22
8
18
2
25
8
43
.
(3
3
.
51
)
(7
6
66
4
,
98
5
)
98
,
61
1
11
3
20
6
,
83
6
13
0
34
.
35
9
14
3
24
8
40
3
11
0
74
0
\.
N-"
'
-
TO
T
A
L

D
I
S
T
R
I
B
U
T
I
O
N

P
L
A
N
T
60
2
92
6
15
7
46
,
(4
9
.
12
)
(2
,
28
8
,
13
0
23
3
)
15
9
,
61
1
,
95
8
13
2
,
03
9
,
03
2
35
.
15
0
21
1
21
9
12
6
21
3
66
1
93
1
55
8
Pa
g
e

1
1

o
f
1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
(1
)
(2
)
(3
)
(4
)
(5
)
(6
1
(7
)
(8
)
(9
)
(1
0
)
(1
1
)
(1
2
)
(1
3
)
(1
4
)
(1
5
1
Ac
c
o
u
n
t
12
/
3
1
/
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

SA
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
c
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
De
s
c
r
i
tio
n
Ba
l
a
n
c
e
CU
R
V
E
Li
f
e
Pe
r
c
e
n
t
Am
o
u
n
t
Bo
o
k

R
e
s
e
r
v
e
Pla
n
t
Am
o
u
n
t
Ra
t
e
Ra
t
e
Am
o
u
n
t
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
GE
N
E
R
A
L

P
L
A
N
T
OR
E
G
O
N

-

G
E
N
E
R
A
L
39
0
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
56
,
98
9
77
5
R1
.
SO
.
(1
0
.
00
)
(5
.
69
8
97
8
)
08
4
28
3
6O
4
47
0
!
40
.
26
1
10
6
32
2
16
3
(6
1
05
6
)
39
1
.
Ma
i
n
f
r
a
m
e

C
o
m
p
u
1
e
r
s
03
9
,
62
5
72
1
34
8
31
8
,
27
7
82
5
,
01
0
20
.
26
.
08
4
63
9
(2
5
9
63
0
)
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

L
i
g
h
t

T
r
u
c
k
s

&

V
a
n
s
40
8
66
6
12
.
10
,
94
0
,
86
7
30
2
,
35
4
16
5
.
4
4
5
71
7
42
3
66
9
,
89
7
52
6
39
2
,
Tr
a
n
s
p
.

E
q
p
t
.

-

M
e
d
i
u
m

T
r
u
c
k
s
77
2
,
61
3
18
.
10
,
97
7
26
1
44
7
.
33
6
34
8
01
8
12
.
49
3
,
62
5
64
9
87
9
(1
5
6
25
4
)
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

T
r
a
i
l
e
r
s
65
3
.
22
8
35
.
15
.
39
7
98
4
59
9
.
88
6
65
5
,
35
8
25
.
06
9
10
6
96
3
39
6
.
Lig
h
t

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
SO
1
55
4
15
.
82
5
23
3
38
0
02
3
29
6
29
8
53
4
,
02
3
39
7
,
21
2
13
6
,
81
1
39
6
.
He
a
v
y

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
1
22
,
55
3
44
5
15
.
20
.
51
0
68
9
14
1
90
8
90
0
84
8
10
.
21
5
,
91
4
10
0
60
8
11
5
30
6
39
7
,
Co
m
m
u
n
i
c
a
t
i
o
n

E
q
u
i
p
m
e
n
t
04
3
63
4
25
,
28
,
54
8
,
14
0
55
.
49
5
49
4
16
.
40
8
81
4
57
1
97
4
16
3
16
0
)
TO
T
A
L

O
R
E
G
O
N

-

G
E
N
E
R
A
L
19
4
96
2
.
54
0
29
.
4
4
95
3
05
7
55
,
22
5
27
8
13
7
78
4
20
5
'
21
.
52
0
,
98
4
85
4
.
4
7
8
33
3
49
4
)
AZ

C
O

M
T

E
T
C
.

-

GE
N
E
R
A
L
39
0
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
37
4
03
6
40
.
16
8
52
5
20
5
,
51
1
26
.
72
0
75
2
03
2
)
39
2
,
Tr
a
n
s
p
.

E
q
p
t
.

-

L
i
g
h
t

T
r
u
c
k
s

&

V
a
n
s
43
4
91
7
13
.
18
9
,
07
6
24
5
84
1
90
5
6.
4
2
18
3
(1
,
27
8
)
39
2
.
Tr
a
n
s
p
.

E
q
p
t
,

-

M
e
d
i
u
m

T
r
u
c
k
s
28
5
,
27
2
R1
.
16
.
15
.
42
,
79
1
18
3
04
8
59
,
43
3
8.
4
5
4
08
9
63
5
)
39
2
.
Tr
a
n
s
p
.

E
q
p
l
.

-

T
r
a
i
l
e
r
s
51
,
38
4
R1
.
25
.
21
7
12
.
16
7
10
.
12
2
29
0
(1
5
7
)
39
6
.
He
a
v
y

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
97
4
03
7
25
.
98
,
70
2
14
3
85
8
73
1
47
7
13
.
47
1
11
4
59
2
(5
1
22
1
)
39
7
.
Co
m
m
u
n
i
c
a
t
i
o
n

E
q
u
i
p
m
e
n
t
88
7
54
7
R1
.
25
.
(5
.
00
)
(2
4
4
37
7
)
84
4
84
9
28
7
07
5
14
.
15
5
47
8
21
0
65
3
(5
5
.
17
5
)
TO
T
A
L
A
Z
,
C
O
,

M
T
,
E
T
C
,

-

G
E
N
E
R
A
L
00
7
.
19
3
24
,
(1
.
28
)
(1
0
2
,
88
5
)
56
8
,
57
3
54
1
,
50
5
14
.
25
4
15
0
38
0
55
9
(1
2
5
51
0
)
WA
S
H
I
N
G
T
O
N

-

G
E
N
E
R
A
L
39
0
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
85
2
,
7
9
3
30
.
(1
0
.
00
)
08
5
27
9
)
54
1
95
2
39
6
12
0
20
,
41
2
18
1
41
2
,
4
0
6
(2
2
5
)
39
2
,
Tr
a
n
s
p
.

E
q
p
l
.

-

L
i
g
h
t

T
r
u
c
k
s

&

V
a
n
s
33
6
73
6
12
.
10
.
23
3
67
4
81
3
.
47
9
28
9
58
3
18
4
75
4
16
6
14
2
61
2
39
2
.
Tr
a
n
s
p
.

E
q
p
l
.

-

M
e
d
i
u
m

T
r
u
c
k
s
98
3
49
2
14
.
10
.
29
8
34
9
79
8
74
3
88
6
,
40
0
19
8
55
8
21
8
98
8
(2
0
42
0
)
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

T
r
a
i
l
e
r
s
51
8
16
2
SO
.
33
.
15
.
92
,
72
4
12
9
,
88
2
39
5
,
55
6
24
.
35
9
74
1
38
2
)
39
6
,
li
g
h
t

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
69
7
35
2
10
.
0
0
10
,
16
9
,
73
5
71
6
,
60
1
81
1
01
6
16
4
.
50
6
15
1
57
4
12
.
93
3
39
5
.
7
0
He
a
v
y

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
40
5
80
8
L1
.
13
.
15
.
81
0
87
1
SO
O
30
1
09
4
63
6
36
7
97
1
36
7
05
6
(1
9
08
5
)
39
7
.
Co
m
m
u
n
i
c
a
t
i
o
n

E
q
u
i
p
m
e
n
t
79
0
,
16
3
20
,
63
8
,
07
4
15
2
,
08
9
12
.
67
0
.
40
2
67
7
.
87
9
47
7
)
TO
T
A
L

W
A
S
H
I
N
G
T
O
N

-

G
E
N
E
R
A
L
68
4
SO
6
20
.
1.
4
2
52
0
07
4
12
,
13
9
03
2
02
5
.
40
0
13
.
01
4
74
1
5,
4
9
03
1
78
6
(1
7
04
4
)
ID
A
H
O

-

G
E
N
E
R
A
L
38
9
.
La
n
d

R
i
g
h
t
s
86
8
40
.
85
5
01
3
20
.
11
5
(1
7
)
39
0
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
27
9
,
70
6
40
.
(5
.
00
)
(5
1
3
.
98
5
)
33
5
36
2
45
8
32
9
29
.
21
7
,
52
5
2.
4
3
24
9
79
7
(3
2
,
27
1
)
39
2
.
Tr
a
n
s
p
.

E
q
p
l
.

-

l
i
g
h
t

T
r
u
c
k
s

&

V
a
n
s
30
4
70
5
11
.
10
.
23
0
,
4
7
1
18
2
,
55
2
89
1
68
3
15
3
.
4
7
4
15
4
18
5
(7
1
1
)
39
2
.
Tr
a
n
s
p
.

E
q
p
l
.

-

M
e
d
i
u
m

T
r
u
c
k
s
74
7
10
1
15
.
15
.
41
2
06
5
77
0
76
1
56
4
27
5
10
.
14
3
.
51
1
15
4
93
6
(1
1
,
42
5
)
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

.

T
r
a
i
l
e
r
s
83
6
,
40
4
33
.
10
.
83
,
64
0
25
7
.
27
5
49
5
,
48
9
23
.
20
,
94
2
99
4
(5
2
)
39
6
.
li
g
h
t

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
1.4
7
9
,
46
0
10
.
14
7
94
6
93
4
89
8
39
6
,
81
8
13
5
43
2
14
1
28
8
85
6
)
39
6
.
He
a
v
y

P
o
w
e
r

O
p
e
r
a
1
e
d

E
q
u
i
p
m
e
n
t
36
8
66
3
LO
.
18
,
25
.
59
2
,
16
6
1,
4
6
5
,
10
6
31
1
.
39
1
13
.
24
6
,
56
7
37
0
01
9
(1
2
3
45
3
)
39
7
,
Co
m
m
u
n
i
c
a
t
i
o
n

E
q
u
i
p
m
e
n
t
63
5
65
4
25
.
(5
.
00
)
(5
8
1
78
3
)
70
1
17
7
51
6
26
6
17
.
44
1
35
4
55
2
,
69
4
(1
1
1
34
0
)
TO
T
A
L

I
D
A
H
O

-

G
E
N
E
R
A
L
65
5
56
1
25
.
37
0
52
0
13
.
64
9
78
6
20
,
63
6
25
5
18
,
35
8
90
3
64
4
,
02
8
(2
8
5
12
5
)
WY
O
M
I
N
G

-

G
E
N
E
R
A
L
38
9
.
La
n
d

R
i
g
h
t
s
40
4
50
.
57
5
82
9
48
.
46
9
55
2
(8
3
)
39
0
,
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
11
8
,
85
5
40
.
(1
5
.
00
)
(9
1
7
.
82
8
)
12
1
.
38
2
91
5
.
30
1
26
.
18
5
34
3
15
7
.
86
6
47
7
39
2
.
Tr
a
n
s
p
.

E
q
p
l
.

.

L
I
g
h
t

T
r
u
c
k
s

&

V
a
n
s
78
6
50
8
S1
.
13
,
10
,
47
8
,
65
1
40
5
,
11
1
90
2
,
74
6
35
1
42
2
28
1
92
5
49
7
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

M
e
d
i
u
m

T
r
u
c
k
s
80
2
13
3
14
.
10
.
0
0
48
0
21
3
37
0
.
57
7
95
1
,
34
3
32
6
,
47
6
22
4
26
0
10
2
,
21
6
39
2
.
Tr
a
n
s
p
.

E
q
p
l
.

.

T
r
a
i
l
e
r
s
12
3
84
7
30
.
10
6
19
2
67
9
,
16
2
33
8
,
49
3
18
.
71
.
53
9
69
.
45
0
08
9
39
6
,
LI
g
h
t

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
40
7
26
3
15
.
36
1
08
9
88
0
,
00
2
16
6
17
2
24
9
71
6
10
.
18
8
,
24
8
46
8
39
6
,
He
a
v
y

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
71
4
.
26
8
15
.
25
.
92
8
56
7
27
8
48
3
SO
7
21
8
10
,
23
1
28
7
93
1
97
1
29
9
,
31
5
39
7
.
Co
m
m
u
n
i
c
a
t
i
o
n

E
q
u
i
p
m
e
n
t
32
,
26
5
69
9
20
.
(2
.
00
)
(6
4
5
,
31
4
)
10
,
59
5
18
5
22
.
31
5
,
82
8
12
,
74
3
,
4
2
4
56
8
11
3
17
5
31
'
TO
T
A
L

W
Y
O
M
I
N
G

-

G
E
N
E
R
A
L
24
1
97
7
19
.
79
1
57
1
33
0
,
47
7
11
9
.
92
9
12
.
15
9
67
6
4.
4
9
42
2
,
38
5
73
7
29
1
..
.
.
Pa
g
e

1
2
0
f
1
3
PA
C
I
F
I
C
O
R
P
SC
H
E
D
U
L
E

1
RE
M
A
I
N
I
N
G

L
I
F
E

D
E
P
R
E
C
I
A
T
I
O
N

R
A
T
E
S
11
1
(2
)
(3
)
(4
)
(5
)
(6
)
(7
J
(8
1
(9
)
(1
0
1
(1
1
)
(1
2
)
(1
3
)
(1
4
)
(1
5
1
Ac
c
o
u
n
t
12
/
3
1
1
2
0
0
6
IO
W
A
Av
e
r
a
g
e
NE
T

S
A
L
V
A
G
E
12
/
3
1
/
2
0
0
6
Ne
t
Re
m
.
An
n
u
a
l
De
p
r
e
e
.
Ex
i
s
t
i
n
g
An
n
u
a
l
In
c
r
e
a
s
e

o
r
Nu
m
b
e
r
es
c
r
i
ti
o
n
Ba
l
a
n
c
e
CU
R
V
E
Li
f
e
Bo
o
k

R
e
s
e
r
v
e
Pl
a
n
t
Lif
e
Am
o
u
n
t
Ra
t
e
&!
J
Q
!
!
!
J
!
(D
e
c
r
e
a
s
e
)
Yr
s
Yr
s
CA
L
I
F
O
R
N
I
A

-

G
E
N
E
R
A
L
39
0
.
Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
41
1
,
66
0
50
.
(2
0
.
00
)
(2
8
2
,
33
2
)
56
6
92
4
12
7
06
8
33
.
57
4
33
9
23
5
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

L
i
g
h
t

T
r
u
c
K
s

&

V
a
n
s
70
6
80
3
10
.
20
.
14
1
36
1
24
2
52
7
32
2
,
91
5
55
,
77
1
59
9
17
2
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

M
e
d
i
u
m

T
r
u
c
k
s
80
4
49
1
15
.
15
.
12
0
67
4
18
6
28
2
49
7
53
5
10
.
45
,
27
2
54
6
4,
7
2
5
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

T
r
a
i
l
e
r
s
28
2
,
12
7
35
.
10
6
95
,
01
0
17
3
,
01
1
22
.
58
2
48
9
09
3
39
6
,
Lig
h
t

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
03
4
23
7
15
.
15
5
,
13
6
52
9
45
8
34
9
.
64
3
10
6
92
5
10
.
22
7
45
,
69
8
39
6
.
He
a
v
y

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
68
3
,
07
2
R2
.
15
.
15
.
40
2
,
46
1
88
0
65
4
39
9
95
7
15
0
,
37
1
3.
4
2
76
1
61
0
39
7
.
Co
m
m
u
n
i
c
a
t
i
o
n

E
q
u
i
p
m
e
n
t
35
4
,
17
7
25
.
(5
.
00
)
(2
1
7
70
9
)
77
4
77
7
79
7
,
10
9
15
.
4
7
18
0
80
9
18
0
69
8
11
0
TO
T
A
L

C
A
L
I
F
O
R
N
I
A

-

G
E
N
E
R
A
L
11
,
27
6
56
7
22
.
33
3
,
69
6
27
5
.
63
2
66
7
23
9
14
.
58
0
30
3
45
6
66
0
12
3
64
3
UT
A
H

-

G
E
N
E
R
A
L
38
9
.
La
n
d

R
i
g
h
t
s
35
,
29
8
40
.
35
7
94
1
20
.
83
4
83
3
39
0
.
St
r
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
82
,
29
9
,
79
6
40
.
11
4
99
0
23
,
25
3
23
6
93
1
.
57
0
28
.
91
1
32
8
99
9
88
5
(8
8
55
7
)
39
2
,
Tr
a
n
s
p
.

E
q
p
t
.

-

L
i
g
h
t

T
r
u
c
k
s

&

V
a
n
s
18
,
60
2
22
0
12
.
10
.
86
0
,
22
2
67
2
.
25
6
06
9
74
2
33
3
78
6
24
4
,
4
8
9
29
7
39
2
,
Air
c
r
a
f
t
62
7
,
67
3
10
,
64
.
32
1
71
1
00
6
23
6
95
6
13
0
,
20
6
13
0
.
59
6
(3
9
0
)
39
2
,
Tr
a
n
s
p
,

E
q
p
t
.

-

M
e
d
i
u
m

T
r
u
c
K
s
72
0
06
4
16
,
10
.
97
2
,
00
6
32
9
11
3
41
8
94
5
10
.
07
7
25
9
5.
4
6
11
2
21
2
(3
4
95
3
)
39
2
.
Tr
a
n
s
p
.

E
q
p
t
.

-

T
r
a
i
l
e
r
s
75
9
35
1
28
.
25
,
68
9
83
8
94
4
,
93
1
12
4
58
2
17
.
17
5
24
3
16
9
66
0
58
3
39
6
.
Li
g
h
t

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
29
3
65
4
10
.
32
9
.
36
5
84
6
,
34
4
11
7
94
5
34
0
,
83
7
10
.
31
4
54
4
26
,
29
3
39
6
.
He
a
v
y

P
o
w
e
r

O
p
e
r
a
t
e
d

E
q
u
i
p
m
e
n
t
06
5
69
2
LO
.
12
.
15
.
60
9
,
85
4
12
,
48
2
.
73
1
24
,
97
3
10
7
03
8
09
1
56
0
21
7
47
7
87
4
39
7
,
Co
m
m
u
n
i
c
a
t
i
o
n

E
q
u
i
p
m
e
n
t
58
4
41
9
25
.
(5
.
00
)
(3
,
72
9
,
22
1
)
21
,
92
2
.
58
0
39
1
06
0
18
.
06
8
06
6
54
2
76
0
(4
7
4
69
4
)
TO
T
A
L

U
T
A
H
.

G
E
N
E
R
A
L
25
2
,
98
8
16
7
25
.
15
,
16
8
76
5
53
8
,
55
4
16
2
,
28
0
84
8
18
.
11
,
07
5
64
9
07
5
,
19
5
45
5
TO
T
A
L

G
E
N
E
R
A
L

P
L
A
N
T
61
5
81
7
.
51
1
25
.
03
4
79
8
18
6
72
7
33
2
40
4
05
5
,
38
1
18
.
96
4
40
6
69
,
-
2
8
86
5
19
0
(9
0
0
78
4
)
UT
A
H

M
i
N
I
N
G
39
9
.
30

Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s
11
8
77
5
FC
S
T
33
.
(0
.
50
)
(6
5
59
4
)
91
8
,
95
9
26
5
,
4
1
0
11
.
11
0
71
0
34
2
,
4
0
0
(2
3
1
69
1
)
39
9
.
30

Str
u
c
t
u
r
e
s

&

I
m
p
r
o
v
e
m
e
n
t
s

-

P
r
e
p

P
l
a
n
t
02
2
,
50
8
FC
S
T
51
.
(7
.
21
)
73
2
,
02
3
)
46
4
18
3
16
,
29
0
34
8
37
.
43
6
38
8
75
1
90
5
(3
1
5
51
7
)
39
9
.
Su
r
f
a
c
e

P
r
o
c
e
s
s
i
n
g

E
q
u
i
p

-

P
r
e
p

P
l
a
n
t
17
8
84
3
FC
S
T
51
.
4
7
(7
.
21
)
(5
8
9
69
5
)
15
3
78
4
61
4
75
4
37
.
15
0
.
40
9
26
3
,
35
9
(1
1
2
,
95
0
)
39
9
.
4
4

S
u
r
f
a
c
e

E
l
e
c
t
r
i
c

P
o
w
e
r

Fa
c
i
l
i
t
i
e
s
18
1
74
7
13
.
17
6
29
6
00
5
,
4
5
1
12
.
23
6
,
65
0
21
2
.
22
3
42
7
39
9
.
45

U
n
d
e
r
g
r
o
u
n
d

E
q
u
i
p
m
e
n
t
10
6
00
4
.
03
0
12
.
30
0
.
20
2
49
4
,
81
9
20
9
.
01
0
82
5
72
0
02
4
50
5
19
8
78
5
)
39
9
,
Ve
h
i
c
l
e
s
05
1
69
3
14
.
52
,
58
5
62
4
45
3
37
4
65
5
46
,
71
5
59
.
63
1
(1
2
91
6
)
39
9
.
52

H
e
a
v
y

Co
n
s
t
r
u
c
t
i
o
n

E
q
u
i
p
m
e
n
t
18
0
14
5
18
.
15
9
00
7
11
4
,
09
7
90
7
,
04
1
59
6
14
3
,
10
7
(4
6
51
0
)
39
9
.
60

M
i
s
c
e
l
l
a
n
e
o
u
s

E
q
u
i
p
m
e
n
t
11
4
,
4
0
1
L1
.
13
.
14
4
32
8
30
8
76
4
94
9
10
3
.
93
3
14
2
93
4
(3
9
00
0
)
39
9
.
Co
m
p
u
t
e
r

E
q
u
i
p
m
e
n
t
60
0
,
46
4
57
4
70
3
25
,
76
1
30
0
77
6
(3
7
47
6
)
39
9
,
70

M
i
n
e

D
e
v
e
l
o
p
m
e
n
t
34
,
70
0
,
27
0
FC
S
T
24
.
82
3
16
8
10
,
87
7
10
2
12
,
86
9
37
9
52
3
,
34
2
(6
3
3
96
3
)
TO
T
A
L

U
T
A
H

M
I
N
I
N
G
19
6
.
15
2
,
87
6
22
.
14
5
.
62
6
12
3
,
67
2
,
77
0
33
4
48
0
12
.
90
5
,
79
9
51
0
18
0
60
4
38
1
)
TO
T
A
L

E
L
E
C
T
R
I
C

P
L
A
N
T
04
9
53
5
,
10
6
48
.
(2
3
,
90
)
(3
,
35
7
52
7
,
92
7
)
75
7
,
72
5
97
3
64
9
,
33
7
,
06
0
33
.
37
8
62
7
13
3
40
9
20
4
,
55
2
(3
0
.
57
7
.
4
1
9
)
0'1
Pa
g
e

1
3
o
f
1
3
PACIFICORP SCHEDULE 2
Summary of Thermal Production Mortality Characteristics
Book Depreciation Study as of December 31 , 2006
(1)(2)(3)(4)(51 (6)(71
Interim Interim Interim Terminal"
Retirement Addition Retirement Net Net
Account Description Year Factor Ratio Salvage Salvage
STEAM PRODUCTION PLANT
310.Land Rights
311.Structures and Improvements (25)
312.Boiler Plant Equipment (10)
314.Turbogenerator Units (15)
315.Accessory Electric Equipment (10)
316.Miscellaneous Power Plant Equipment (5)
Blundell 2033 150,000
Carbon 2020 600,000
Chona 2045 19,000,000
Colstrip 2049 400 000
Craig 2034 250,000
Dave Johnston 2030 38,600,000
Gadsby 2017 750,000
Hayden 2030 900,000
Hunter 2045 100,000
Huntington 2039 750,000
James River 2016 286,000
Jim Bridger 2040 600,000
Naughton 2032 35,000,000
Wyodak 2042 13,400 000
OTHER PRODUCTION PLANT
341.Structures and Improvements (5)
342.Fuel Holders, Producers & Accessories
343.Prime Movers
344.Generators
345.Accessory Electric Equipment
346.Miscellaneous Power Plant Equipment
Currant Creek 2040 10,800,000
Gadsby Peaking Units 2027 080,000
Hermiston 2031 760 000
Little Mountain 2009 126,000
Foote Creek 2024 297 000
Interim Additions Equal to Interim Retirements for Five Years (2007-2011)
.. Amounts derived from Unit Cost Factor ($/kw)
PACIFICORP
Summary of Hydraulic Production Mortality Characteristics
Book Depreciation Study as of December 31 , 2006
SCHEDULE 2
(1)(2)(3)(4)(51 (6)(7)
Interim Interim Interim Terminal
Retirement Addition Retirement Net Net
Account Description Year Factor Ratio Salvage Salvage
HYDRAULIC PRODUCTION PLANT
331.Structures and Improvements (30)
332.Reservoirs, Dams and Waterways (50)
333.Waterwheels, Turbines & Generators (60)
334,Accessory Electric Equipment (30)
335.Miscellaneous Power Plant Equipment
336.Roads, Railroads and Bridges (40)
American Fork 2007 3,750 000
Ashton/St. Anthony 2027
Bear River 2033
Bend 2010
Big Fork 2053
Cline Falls 2013
Condit 2008 22,195,000
Cove (Included with Bear River)2006 18,000
Cutler 2024
Eagle Point 2025
Fountain Green 2010
Granite 2030
Klamath River 2046
Last Chance 2025
Lifton 2033
Merwin 2046
North Umpqua 2038
Olmstead 2016
Paris 2010
Pioneer 2030
Powerdale 2010 251 000
Prospect #1, 2 & 4 2037
Prospect #3 2018
Santa Clara 2020
Snake Creek 2020
Stairs 2025
Swift 2046
Upper Beaver 2030
Viva Naughton 2040
Wallowa Falls 2016
Weber 2020
Yale 2046
* Interim Additions Equal to Interim Retirements for Five Years (2007-2011)
PACIFICORP - SYSTEM SCHEDULE 2
Summary of Mortality Characteristics
Book Depreciation Study as of December 31 , 2006
(1)(2)13)(4)(5)(6)(7)(8)(9)(10)
EXISTING PROPOSED
Account Iowa Gross Cost of Iowa Gross Cost of
Number Descri tion ASL Curve SalvaQe Removal ASL Curve SalvaQe Removal
yrs.yrs.
TRANSMISSION PLANT
350.2 Land Rights 70.70.
352,0 Structures and Improvements 65,75.
353.0 Station Equipment 58.R1.58.R1.
353.7 Supervisory and Alann Equipment 20,25.
354,0 Towers and Fixtures 60.65.
355.0 Poles and Fixtures 50,52.R2.
356,0 Overhead Conductors and Devices 60,60.
356,2 Clearing Land and RNIJ 70,65.
357,0 Underground Conduit 60,60.
358,0 Underground Conductors and Devices 50,60.
359.0 Roads and Trails 70,70.
PACIFICORP - OREGON SCHEDULE 2
Summary of Mortality Characteristics
Book Depreciation Study as of December 31 , 2006
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)
EXISTING PROPOSED
Account Iowa Gross Cost of Iowa Gross Cost of
Number Descri tion ASL CuNe Salvaae Removal ASL CuNe Salvaae Removal
yrs,yrs,
DISTRIBUTION PLANT
360.2 Land Rights 55.50.
361,0 Structures and Improvements 60.60.SO,
362,0 Station Equipment 55.SO.52,
362.7 SupeNisory and Alarm Equipment 20,23.0 R2.
364.0 Poles, Towers and Fix1ures 40.RO.45,R1.128
365,0 Overhead Conductors and Devices 45.RO.50.R1.
366.0 Underground Conduit 53.60.R2.
367.0 Underground Conductors and Devices 48.R1,52,R2,
368.0 Line Transformers 38.40.R1.
369.1 Overhead SeNices 50,R1.55,R1.
369.2 Underground 5eNices 54.R2.55.2 '
3'10,0 Meters 27.26,R2.
371.Installation on Customers' Premises 20.25.
373,0 Street Lighting and Signal Systems 40.40,
GENERAL PLANT
390.0 Structures and Improvements 45.L 1 50.R1.
391.1 Mainframe Computers
392,1 Transp. Eqpt. - Light Trucks 13.L 1,12,
392,5 Transp. Eqpt. - Medium Trucks 16.18.
392.9 Transp. Eqpt. - Trailers 39.35.
396.3 Light Power Operated Equipment 10.
396,7 Heavy Power Operated Equipment 15.R1.15.
397.0 Communication Equipment 20.25,
PACIFICORP - WASHINGTON SCHEDULE 2
Summary of Mortality Characteristics
Book Depreciation Study as of December 31 2006
(1J (2)(3)(4)(5)(6)(7)(8)(9J (10)
EXISTING PROPOSED
Account Iowa Gross Cost of Iowa Gross Cost of
Number Descri tion ASL Curve SalvaQe Removal ASL Curve SalvaQe Removal
yrs,yrs.
DISTRIBUTION PLANT
360.2 Land Rights 50,50.
361.Structures and Improvements 55.60.R1.
362.Station Equipment 50,R1,53,R1.
362,7 Supervisory and Alarm Equipment 18.22.
364.0 Poles, Towers and Fixtures 50.R1,175 50.R1,115
365.0 Overhead Conductors and Devices 55.60.R1.
366.0 Underground Conduit 60,40.110
367.0 Underground Conductors and Devices 45.R2.45.
368.0 Line Transformers 45.42,R2,
369.Overhead Services 50,R1.50,R2,
369.2 Underground Services 55,55.
370,0 Meters 27.26.R2.
371.Installation on Customers' Premises 30,30.
373,0 Street Lighting and Signal Systems 35.40,
GENERAL PLANT
390.Structures and Improvements 35.30.
392.1 Transp. Eqpt. - Light Trucks 12.12.
392.5 Transp, Eqpt. - Medium Trucks 13.14.
392.9 Transp. Eqpt. - Trailers 33.SO.33.SO,
396,Light Power Operated Equipment 10.10.
396.7 Heavy Power Operated Equipment 12.SO,13.L 1.
397,0 Communication Equipment 20.R1,20.
PACIFICORP - WYOMING SCHEDULE 2
Summary of Mortality Characteristics
Book Depreciation Study as of December 31, 2006
(1)(2)(3)(4)(5)(61 (7)(8)(91 (10)
EXISTING PROPOSED
Account Iowa Gross Cost of Iowa Gross Cost of
Number Descri tion ASL Curve Salvaae Removal ASL Curve 8alvaae Removal
yrs,yrs,
DISTRIBUTION PLANT
360.2 Land Rights 50.50.
361.0 Structures and Improvements 45.R2.55.
362.0 Station Equipment 45.50.
362,7 Supervisory and Alann Equipment 20.20,
364,0 Poles, Towers and Fixtures 45.140 50.126
365,0 Overhead Conductors and Devices 50.55.
366.0 Underground Conduit 50.42.
367.0 Underground Conductors and Devices 40.40,
368,0 Line Transformers 40.R1,38.
369,1 Overhead Services 55.60,
369.2 Underground Services 50.45.
370.0 Meters 27,26,R2,
371.Installation on Customers' Premises 25.20.
373.0 Street Lighting and Signal Systems 45.50.RO,
GENERAL PLANT
389.2 Land Rights 40.50.
390.0 Structures and Improvements 40.40.
392.1 Transp. Eqpl. - Light Trucks 15.13.S15
392,5 Transp, Eqpl. - Medium Trucks 20.14.
392.9 Transp. Eqpl. - Trailers 30.30.
396.Light Power Operated Equipment 10,
396.7 Heavy Power Operated Equipment 15.80,15.
397.0 Communication Equipment 20.20.
PACIFICORP - MONTANA SCHEDULE 2
Summary of Mortality Characteristics
Book Depreciation Study as of March 31 , 2006
(1)(2)!31 !4)(5)(6)(7)(8)(9)(101
EXISTING PROPOSED
Account Iowa Gross Cost of Iowa Gross Cost of
Number Descri tion ASL Curve SalvaQe Removal ASL Curve SalvaQe Removal
yrs.yrs.
GENERAL PLANT
390,Structures and Improvements 40,40,
392,1 Transp. Eqpt. - Light Trucks 12.13.
392.5 Transp, Eqpt. - Medium Trucks 16.R1.
392.9 Transp. Eqpt. - Trailers 25,R1.
396.7 Heavy Power Operated Equipment 13,25.
397.0 Communication Equipment 20,SO.25,R1.
PACIFICORP . IDAHO
SCHEDULE 2
Summary 01 Mortality Characteristics
Book Depreciation Study as of December 31 2006
(1)(2J (3)(4)(51 (6)(7)(8)(9)(10)
EXISTING PROPOSED
Account Iowa Gross Cost 01 Iowa Gross Cost 01
Number Descri tion ASL Curve SalvaQe Removal ASL Curve SalvaQe Removal
yrs,yrs.
DISTRIBUTION PLANT
360,2 Land Rights 52.50,
361.0 Structures and Improvements 55,60.
362.0 Station Equipment 55.RO.45,
362.7 Supervisory and Alarm Equipment 15.25.
364,0 Poles, Towers and Fixtures 42.R1.40,
365,0 Overhead Conductors and Devices 40.42.RO.
366.0 Underground Conduit 60.60,
367,0 Underground Conductors and Devices 50.50.
368,0 Line Translormers 40,45.RO.
369.0 Services 50.55,
370.0 Meters 27,RO,26.R2.
371.0 Installation on Customers' Premises 20,L 1 25.
372.0 Leased Property 25,30.
373.0 Street LIghting and Signal Systems 20.RO.25,RO.
GENERAL PLANT
389.2 Land Rights 40.40.
390.0 Structures and Improvements 40.40.
392.1 Transp. Eqpt - Light Trucks 12.11.
392.5 Transp, Eqpt - Medium Trucks 15.15.
392,9 Transp. Eqpt - Trailers 28.R2.33.
396.3 Light Power Operated Equipment 10.
396.7 Heavy Power Operated Equipment 13.
$-,
18.LO.
397.0 Communication Equipment 20.50.25,
PACIFICORP - CALIFORNIA SCHEDULE 2
Summary of Mortality Characteristics
Book Depreciation Study as of December 31 2006
(1)(2)13)(4)(5)(6)(7)(8)(9)(10)
EXISTING PROPOSED
Account Iowa Gross Cost of Iowa Gross Cost of
Number Descri tion ASL Curve Salvage Removal ASL Curve SalvaQe Removal
yrs,yrs.
DISTRIBUTION PLANT
360.2 Land Rights 55.55,
361.Structures and Improvements 50.55.
362.Station Equipment 55.55.
362.7 Supervisory and Alarm Equipment 20,20,
364.Poles, Towers and Fixtures 50.R1.50.R1,126
365.0 Overhead Conductors and Devices 60.65.100
366,0 Underground Conduit 50,50.
367.0 Underground Conductors and Devices 45.45,140
368.0 Line Transformers 45.51.50,
369.1 Overhead Services 45.55.120
369.2 Underground Services 55,R2.60.106
370.0 Meters 27.26.R2.
371,Installation on Customers' Premises 25.25.
373.Street Lighting and Signal Systems 30.35,
GENERAL PLANT
390.Structures and Improvements 45.50.
392.1 Transp. Eqpt. - Light Trucks 11.10,
392.5 Transp. Eqpt. - Medium Trucks 15,15.
392.9 Transp. Eqpt. - Trailers 40,35,
396.Light Power Operated Equipment 10.
396.7 Heavy Power Operated Equipment 10.15.R2.
397.0 Communication Equipment 20,25.
PACIFICORP - UTAH SCHEDULE 2
Summary of Mortality Characteristics
Book Depredation Study as of December 31 2006
(1)(2)(31 (4)(5)(6)(7)(B)(9)(10)
EXISTING PROPOSED
Account Iowa Gross Cost of Iowa Gross Cost of
Number Descri tion ASL Curve Salvaae Removal ASL Curve Salvaae Removal
yrs,yrs.
DISTRIBUTION PLANT
360.2 Land Rights 52.50.
361.Structures and Improvements 55.60.
362.Station Equipment 55,RO,45.
362.7 Supervisory and Alann Equipment 15,25.
363.0 Storage Battery Equipment 15.
363.7 Storage Battery Supervisory Equipment 15.
364.Poles, Towers and Fixtures 42.R1.40.110
365,0 Overhead Conductors and Devices 40.42.RO,
366,0 Underground Conduit 60,60.
367,0 Underground Conductors and Devices 50.50.
368.0 Line Transfonners 40,45.RO.
369.0 Services 50,55.
370,0 Meters 27.RO.26.R2.
371,Installation on Customers' Premises 20.25.
372,0 Leased Property 25,30.
373.Street Lighting and Signal Systems 20.RO.25.RO.
GENERAL PLANT
389,2 Land Rights 40,40.
390.Structures and Improvements 40,40.
392.Transp, Eqpt. - Light Trucks 12,12.
392,3 Transp, Eqpt. - Aircraft 10.
392.5 Transp, Eqpt. - Medium Trucks 15.16.
392.9 Transp. Eqpt. - Trailers 28,R2.28,
396,Light Power Operated Equipment 10.
396,7 Heavy Power Operated Equipment 13.12.LO.
397,0 Communication Equipment 20.SO.25.
UTAH MINING OPERATIONS
399.Structures and Improvements 23.Forecast 33.Forecast
399,Wash Plant Structs. & Improvements 30,Forecast 51.Forecast
399.41 Wash Plant Coal Handling Equipment 29.Forecast 51.Forecast
399.Surface Electric Power Facilities 13.
399.45 Underground Equipment 11.12.
399,Vehides 15.S1.14.
399.Heavy Construction Equipment 20.18.
399.Miscellaneous Equipment 13.SO.13.
399.Computer Equipment 10.
399.Mine Development 18,Forecast 24.Forecast
SCHEDULE 3
PACIFICORP
ACCOUNT 312. STEAM , BOILER PLANT EQUIPMENT Interim Net Salvage 10.00%
HUNTER Terminal Net Salvage 81%
Average Net Salvage 66%
Average Age Survivors 20.
Average Remaining Life 34.
Average Service Life 55.
Book Reserve Ratio 48.54%
Theoretical Reserve 204 371 699
COR Reserve =090,126
Interim Retmt. Ratio 50%
Interim Addition Factor
Depreciation Rate 1671%
COR Rate 163%
Life Rate =1508%
(1)(2)(3)(4)(5)(6)(7)(8)(9)(10)
INTERIM INTERIM TERMINAL TERMINAL INTERIM ENDING AVERAGE DEPREC,ENDING
YEAR RETMTS NET SALV,RETMTS.NET SALVo ADDITIONS BALANCE BALANCE 6MQ!.lliI RESERVE
2006 514.488,895 249,724,780
2007 572.444 (257,244)572,444 514 488,895 514.488,895 597,250 255.492,341
2008 572.444 (257,244)572,444 514.488 895 514.488,895 597,250 261,259,903
2009 572 444 (257 244)572,444 514 488 895 514 488,895 597,250 267,027,464
2010 572.444 (257 244)572.444 514.488 895 514 488,895 597,250 272,795,025
2011 572,444 (257,244)572 444 514 488,895 514 488 895 597,250 278,562 587
2012 572.444 (257,244)511 916.451 513 202,673 575,757 284 308,655
2013 559 582 (255 958)509 356 868 510,636 659 532,878 290,025,993
2014 546,784 (254 678)506,810,084 508 083.476 490,214 295,714 744
2015 534 050 (253,405)504 276,034 505 543 059 447 763 301,375,052
2016 521,380 (252,138)501 754 653 503,015 343 405 524 307,007,058
2017 508 773 (250 877)499 245 880 500,500 267 363 496 312,610 903
2018 496 229 (249 623)496,749 651 497 997 765 321 679 318,186 730
2019 483 748 (248 375)494 265,902 495 507 777 280 071 323,734 678
2020 471,330 (247 133)491,794 573 493,030 238 238 670 329 254,885
2021 458 973 (245 897)489 335,600 490 565 086 197.477 334 747 492
2022 446,678 (244,668)486,888 922 488,112,261 156.490 340,212 636
2023 434,445 (243,444)484,454,477 485 671,700 115 707 345 650 454
2024 422,272 (242,227)482,032,205 483,243,341 075,129 351 061 083
2025 410,161 (241,016)479,622,044 480,827 125 034 753 356 444 658
2026 398,110 (239 811)477,223,934 478.422 989 994 579 361 801 316
2027 386,120 (238,612)474,837 814 476,030,874 954 606 367 131 191
2028 374,189 (237 419)472,463 625 473 650 720 914 833 372.434,416
2029 362,318 (236 232)470,101,307 471 282,466 875 259 377 711 125
2030 350,507 (235 051)467,750,800 468,926 054 835 883 382 961 451
2031 338,754 (233,875)465,412,046 466,581 423 796 703 388,185 525
2032 327,060 (232,706)463,084 986 464 248,516 757 720 393 383.478
2033 315,425 (231,542)460,769 561 461 927,274 718,931 398,555.442
2034 303,848 (230,385)458,465 713 459,617,637 680,337 403 701,546
2035 292,329 (229,233)456 173 385 457,319 549 641 935 408,821 919
2036 280,867 (228,087)453 892 518 455,032,951 603 725 413 916,691
2037 269.463 (226,946)451,623 055 452 757 787 565,707 418,985,989
2038 258,115 (225,812)449,364,940 450,493 998 527,878 424 029 940
2039 246,825 (224,682)447,118,115 448 241 528 7,490,239 429,048 671
2040 235,591 (223,559)444 882,525 446,000,320 452,787 434,042,309
2041 224,413 (222.441)442,658 112 443 770,318 415,524 439,010 979
2042 213,291 (221,329)440 444,822 441 551.467 378 446 443 954 805
2043 440 444 822 440,444,822 359,954 451 314 759
2044 440.444 822 440,444 822 359 954 458 674 712
2045 440,444 822 (25 589,844)440,444 822 359,954 (0)
TOTALS 906,296 (8,690 630)440,444 822 (25,589 844)12,862,222 18,665,571 581
RECEiVED
Case No. PAC-07-..1..
Exhibit No.
Witness: Donald S. Roff
Illy! /tUG J\\ A q: 21
lrt6\oK) PUBUC
Tn 't;:"."r.:0~i\i!L.41SSIONu i ;,_,1 ,-v vJ,~in '
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
ROCKY MOUNTAIN POWER
Exhibit Accompanying Direct Testimony of Donald S. Roff
August 2007
Page 1 of 4 EXHIBIT NO.
STEAM PRODUCTION PLANT
Net Salvage Indicated by Engineering Studies of the Removal of Coal and Lignite Units
(1)(2)(3)(4)(5)(6)(7)(8)
Number Total All Units Net Removal
Owned Average Study Current 2006 Cost at
Utility and Plant Units Capacity Capacity Date Removal Cost (a)Study Date
$/kW
Alabama Power Company
Barry 1 - 5 658 332 2001 111,407 504 98,468,000
Chickasaw 1 - 3 120 1993 812,382 3,491 000
Gasden 1 & 2 130 2001 162,945 331 000
Green County 1 & 2 (60% owned)337 280 2001 014 818 21,225 600
Gorgas 6-565 141 2001 22,783,167 20,137,000
Gorgas 10 673 673 2001 45,760,937 40,446 000
Miller 1 - 4 (95.92% owned)1,471 383 2001 114 237,156 100,969,000
Appalachian Power Company
Amos 1 - 3 033 678 1990 99,725,872 67,177,834
Clinch River 1 - 3 705 235 1990 26,475 132 834,309
Glen Lyn 5 & 6 335 168 1990 16,942 096 11,412 618
Kanawha River 1 & 2 400 200 1990 16,585,384 172,328
Mountaineer 1 300 300 1990 368,645 36,624,075
Sporn 1 & 3 300 150 1990 365,579 697,887
Consumers Power Company
Campbell 1 - 3 294 431 1993 39,005,935 295,700
Cobb 1 - 5 436 1993 11,218 736 138,300
Karn 1 & 2 515 258 1993 38,196,335 27,708,400
Weadock 1 - 8 612 1993 948,386 1,413,400
Whiting 1 - 3 310 103 1993 116,231 613,100
Edmonton Power Authority
Genessee 1 & 2 758 379 1995 30,599 173 23,321 000
Florida Power Corporation
Crystal River North 4 & 5 1,479 740 1992 58,193,266 184 957
Crystal River South 1 & 2 964 482 1992 60,125,170 552 218
Florida Power & Light Company
Scherer 4 818 818 1998 23,325,569 19,144 381
S1. Johns 1 & 2 (20% owned)272 679 1998 19,660,896 16,136,613
Georgia Power Company
Arkwright 1 - 4 160 1997 13,033,134 10,436,000
Bowen 1 - 4 160 790 1997 75,297 695 60,293,000
Branch 1 - 4 1,468 367 1997 882,409 49,551,000
Hammond 1 - 4 800 200 1997 519,251 242 000
McDonough 1 & 2 490 245 1997 19,889 392 15,926,000
Mitchell 1 - 3 171 1997 853,745 104 296,000
Scherer 1 - 3 (31 % owned)751 807 1997 20,540,530 16,447 385
Wansley 1 & 2 (53.5% owned)926 865 1997 25,864,433 710,385
Yates 1 - 7 250 179 1997 68,857,309 55,136 000
Gulf Power Company
Crist 1 - 7 045 149 1993 96,869,350 271,000
Daniel 1 & 2 (50% owned)500 500 1993 552,160 23,614 000
Page 2 of 4 EXHIBIT NO.
STEAM PRODUCTION PLANT
Net Salvage Indicated by Engineering Studies of the Removal of Coal and Lignite Units
(1)(2)(3)(4)(5)(6)(7)(8)
Number Total All Units Net Removal
Owned Average Study Current 2006 Cost at
Utility and Plant Units Capacity Capacity Date Removal Cost (a)Study Date
$/kW
Scherer 3 (25% owne~)205 818 1993 859,471 976,000
Scholz 1 & 2 1993 509 048 206 11,976,000
Smith 1 & 2 305 153 1993 506 529 123 27,208,000
Indiana Michigan Power Company
Breed 1 400 400 1993 19,783 737 351 526
Rockport 1 300 300 1993 29,904 875 21,693,606
Tanners Creek 1 - 4 995 249 1993 537 629 23,603,459
Indianapolis Power & Light Company
Petersburg 1 - 4 713 428 1993 683 787 607 606
Pritchard 3 - 6 276 1993 225,377 749 843
Stout 5 - 7 630 210 1993 066,535 26,888,820
Minnesota Power & Light Company
Boswell 1 & 2 138 1992 805,103 985,248
Boswell 3 350 350 1992 15,009 321 10,622 505
Boswell 4 (80% owned)428 535 1992 515 926 12,396,497
Hibbard 1 & 2 1992 1,403 086 993,002
Laskin 1 & 2 110 1992 348,857 200,986
Mississippi Power Company
Daniel 1 & 2 (50% owned)500 500 1996 20,464,072 15,986 500
Green County 1 & 2 (40% owned)200 250 1996 16,626,250 12,988 400
Watson 1 - 5 012 202 1996 51,982,953 40,609,000
Montana Power Company
Colstrip 1 & 2 (50% owned)333 333 1994 25,435,210 18,912,500
Colstrip 3 & 4 (30% owned)431 719 1994 35,665,241 26,519 100
Corette 1 163 163 1994 21,541 084 132 16,017 000
Ohio Power Company
Amos 3 (2/3 owned)867 300 1993 39,696,058 28,796,329
Cardnal 1 600 600 1993 679,279 021 546
Gavin 1 - 2 600 300 1993 29,689,858 537 628
Kammer 1 - 3 630 210 1993 39,381 395 28,568,066
Mitchell 1 - 2 600 800 1993 952 736 277,484
Muskingum River 1 - 4 840 210 1993 19,601,090 14,219,030
Muskingum River 5 585 585 1993 13,621 095 881,020
Sporn 2, 4 & 5 750 250 1993 40,631 594 29,474 986
Otter Tail Power Company
Big Stone 456 456 1996 616,499 387 600
PacifiCorp
Hunter 108 369 2004 519 423 53,796,000
Dave Johnson 772 193 2004 49,048,301 684 879
Carbon 175 2004 29,721 257 170 289,120
Page 3 of 4 EXHIBIT NO.
STEAM PRODUCTION PLANT
Net Salvage Indicated by Engineering Studies of the Removal of Coal and Lignite Units
(1)(2)(3)(4)(5)(6)(7)(8)
Number Total All Units Net Removal
Owned Average Study Current 2006 Cost at
Utility and Plant Units Capacity Capacity Date Removal Cost (a)Study Date
$/kW
PECO Energy Company
Conemaugh 1 & 2 (20.72% owned)352 850 1997 245,956 21,015,882
Cromby 1 & 2 345 173 1997 30,040 150 054,000
Edystone 1 & 2 581 291 1997 671 042 30,965,000
Keystone 1 & 2 (20.99% owned)357 850 1997 27,149,460 739,343
Pennsylvania Power & Light Company
Brunner Island 1 . 3 1 ,442 481 1994 226 051 603 157 168,082 000
Holtwood 15 . 17 102 1994 58,655,981 575 614 000
Martins Creek 1 & 2 300 150 1994 653,125 322 867 000
Montour 1 & 2 500 750 1994 180,065,820 120 133,889 000
Sunbury 1 - 4 425 106 1994 183,458,974 432 136,412,000
Public Service Co. of Indiana
Cayuga 1 & 2 995 498 1991 38,791 580 784 250
Edwardsport 6 - 8 160 1991 12,760,955 811 000
Gallagher 1 - 4 560 140 1991 561 145 16,958 625
Gibson 1 - 5 853 571 1991 96,158,337 66,394 020
Noblesville 1 & 2 1991 913,139 5,463,750
Wabash 1 - 5 435 1991 082 976 938 000
Wabash 6 318 318 1991 11 ,146 103 696,000
Public Service Electric & Gas Company
Mercer 1 326 326 1998 847,733 6,441 000
Mercer 2 326 326 1998 19,414 032 15,934 000
Hudson 1 455 455 1998 918,467 19,631 000
Hudson 2 660 660 1998 390,106 999,000
Savannah Electric Company
Kraft 1 - 4 323 2000 31,737 330 367 000
Mcintosh 1 168 168 2000 13,947 633 027,000
Southern California Edison Co.
Four Corners 4 & 5 (48% owned)754 785 2002 77,156 521 102 69,900 000
Mohave 1 & 2 (56% owned)885 790 1995 580,271 020,160
Southern Electric Generating Company
Gaston 1 .000 250 1993 55,877 945 535 000
Tampa Electric Company
Big Bend 1 - 4 635 409 1998 63,007 274 713 004
Gannon 1 - 6 180 197 1998 753,626 372,878
TransAlta Utilities Corp.
Keephills 1 & 2 754 377 1995 22,978,574 17,513,000
Sheerness 1 (50% owned)183 366 1995 11,050 394 8,422 000
Sundance 1 - 6 987 331 1995 40,531,669 30,891 000
Wabamun 1 - 4 569 142 1995 23,370 888 812 000
EXHIBIT NO.
Page 4 of 4
STEAM PRODUCTION PLANT
Net Salvage Indicated by Engineering Studies of the Removal of Coal and Lignite Units
(1)(2)(3)(4)(5)(6)(7)(8)
Number Total All Units Net Removal
Owned Average Study Current 2006 Cost at
Utility and Plant Units Capacity Capacity Date Removal Cost (a)Study Date
$/kW
Wisconsin Electric Power Company
Port Washington 1 - 5 400 1990 57,746,826 144 38,899,702
Total or Average 266 71,226 268 850 939,036 955,798,390
NOTES:
(a) Inflation from study date at:50%Average 69.
Standard Dev.76.