20180216Steward Exhibit 64.pdf

Case No.PAC-E-17-07
Exhibit No.64
Witness:Joelle R.Steward
BEFORE THE IDAHO PUBLIC UTILITIES COMMISSION
O ROCKY MOUNTAIN POWER
Exhibit Accompanying Second Supplemental Direct Testimony of Joelle R.Steward
Example MonthlyRTM Deferral Calculation -Revenue Requirement
February 2018
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(li
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+
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11
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12
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18
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22
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1
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23
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25
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lin
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26
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27
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in
10
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In
39
+
In
10
°
In
40
-
49
50
0
1,
2
5
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28
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(lin
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lin
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36
+
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(5
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20
6
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29
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De
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lin
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33
of
pre
v
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mo
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h
-
49
54
9
30
Mo
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De
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24
49
50
0
1,
2
5
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31
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3
32
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(in
29
+
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*
(In
30
+
in
31
)
)
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In
36
-
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-
0
0
1
33
En
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of
lin
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s
29
-
3
2
-
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49
54
9
1,
8
0
7
34
Fe
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b
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d
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x
Ra
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Ex
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b
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65,
lin
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5
24
.
5
8
7
%
35
Ne
t
to
Gr
o
s
s
Bu
m
p
up
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c
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=
(1
/
(
1
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t
a
x
ra
t
e
)
)
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b
i
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65
,
lin
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6
1.3
2
6
0
Ç)
36
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f
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r
r
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d
Ba
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a
n
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r
r
y
i
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a
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h
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b
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t
63,
pa
g
e
2
lin
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36
1.
0
0
%
(4
O
C
37
Pre
t
a
x
Re
t
u
r
n
Ex
h
i
b
i
t
65,
lin
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4
9.
2
3
4
%
(0
38
Pr
o
p
e
r
t
y
Ta
x
Ra
t
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Ex
h
i
b
i
t
65,
lin
e
14
0.
7
8
%
C-
o
39
Id
a
h
o
SG
Fa
c
t
o
r
Ex
h
i
b
i
t
65
,
lin
e
15
6.0
1
3
6
%
-
40
Id
a
h
o
GP
S
Fa
c
t
o
r
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h
i
b
i
t
65
,
lin
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16
5.7
9
7
8
%
Fo
o
t
n
o
t
e
s
:
1)
Pre
-
t
a
x
Re
t
u
r
n
,
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
r
n
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pri
o
r
mo
n
t
h
(li
n
e
4)
div
i
d
e
d
by
12
2)
In
c
l
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
off
s
e
t
fo
r
tra
n
s
m
i
s
s
i
o
n
as
s
e
t
cre
d
i
t
alr
e
a
d
y
in
ba
s
e
ra
t
e
s
N
CT1
3)
Fo
r
ill
u
s
t
r
a
t
i
v
e
pu
r
p
o
s
e
s
,
co
l
l
e
c
t
i
o
n
of
De
c
e
m
b
e
r
s
ba
l
a
n
c
e
is
as
s
u
m
e
d
to
be
co
l
l
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c
t
e
d
be
g
i
n
n
i
n
g
th
e
fo
l
l
o
w
i
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g
Ju
n
e
1
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Pa
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b
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d
Pro
j
e
c
t
s
-
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a
m
p
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e
Mo
n
t
h
l
y
RT
M
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f
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r
r
a
l
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l
c
u
l
a
t
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n
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v
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q
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t
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h
o
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s
20
2
1
20
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1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
20
2
1
Lin
e No
.
Re
f
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r
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n
c
e
Ja
n
u
a
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Fe
b
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a
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r
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h
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g
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c
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t
a
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p
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v
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q
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m
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1
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p
i
t
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n
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2,2
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,
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1
1
2.
2
4
1
.
0
1
1
22
4
1
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0
1
1
2,2
4
1
,
0
1
1
2,2
4
5
.
2
2
1
2,2
4
5
,
2
2
1
2,2
4
5
,
4
9
9
2,2
4
5
,
4
9
9
2,
2
4
5
4
9
9
2,2
4
5
.
4
9
9
2.2
4
5
,
5
9
3
2,2
4
5
,
5
9
3
2
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p
r
e
c
i
a
t
i
o
n
Re
s
e
r
v
e
(1
6
,
2
8
9
)
(2
1
,
7
3
8
)
(2
7
,
1
8
7
)
(3
2
,
6
3
6
)
(3
8
,
0
9
1
)
(4
3
,
5
4
6
)
(4
9
,
0
0
3
)
(5
4
,
4
5
9
)
(5
9
,
9
1
5
)
(6
5
,
3
7
1
)
(7
0
,
8
2
8
)
(7
6
,
2
8
4
)
3
Ac
c
u
m
u
l
a
t
e
d
DIT
Ba
l
a
n
c
e
(7
4
,
9
5
7
)
(7
4
,
9
5
7
)
(1
0
2
,
7
8
8
)
(1
0
2
,
7
8
8
)
(1
0
2
,
7
8
8
)
(1
3
0
,
6
2
0
)
(1
3
0
,
6
2
0
)
(1
3
0
,
6
2
0
)
(1
5
8
45
1
)
(1
5
8
,
4
5
1
)
(1
5
8
,
4
5
1
)
(1
8
6
,
2
8
3
)
4
Ne
t
R
a
t
e
B
a
s
e
su
m
o
f
l
i
n
e
s
1
-
3
2,1
4
9
,
7
6
5
2,1
4
4
,
3
1
6
2,1
1
1
,
0
3
6
2,1
0
5
,
5
8
7
2,1
0
4
,
3
4
2
2,0
7
1
,
0
5
5
2,0
6
5
,
8
7
7
2,0
6
0
,
4
2
0
2,0
2
7
,
1
3
3
2,0
2
1
,
6
7
6
2,0
1
6
,
3
1
4
1,9
8
3
,
0
2
6
5
Pr
e
-
T
a
x
Ra
t
e
of
Re
t
u
r
n
lin
e
37
9.2
3
4
%
9.2
3
4
%
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
6
Pr
e
-
T
a
x
Re
t
u
r
n
on
Ra
t
e
Ba
s
e
Fo
o
t
n
o
t
e
1
16
58
4
16
54
2
16
,
5
0
0
16
,
2
4
4
16
20
2
16
.
1
9
3
15
.
9
3
7
15
89
7
15
.
8
5
5
15
59
9
15
55
7
15
51
5
7
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
Fo
o
t
n
o
t
e
2
(9
3
2
)
(9
3
1
)
(9
3
0
)
(9
2
5
)
(9
2
5
)
(9
2
8
)
(9
2
4
)
(9
2
2
)
(9
2
1
)
(9
1
7
)
(9
1
6
)
(9
1
5
)
80
p
e
r
a
t
i
o
n
&
M
a
i
n
t
e
n
a
n
c
e
2,
1
1
4
21
1
4
2.1
1
4
2.1
1
4
21
1
4
2,1
1
4
2,
1
1
4
21
1
4
2.1
1
4
21
1
4
21
1
4
21
1
4
9
De
p
r
e
c
i
a
t
i
o
n
5,4
4
9
54
4
9
5.4
4
9
5.4
4
9
54
5
5
5,4
5
5
5,
4
5
6
54
5
6
54
5
6
5,4
5
6
54
5
7
54
5
7
10
Pro
p
e
r
t
y
Ta
x
e
s
Pri
o
r
De
c
e
m
b
e
r
(li
n
e
1
+
lin
e
2)
x
lin
e
38
1
44
0
1
44
0
1,4
4
0
1,4
4
0
1
44
0
1,4
4
0
1,4
4
0
1
44
0
1
44
0
1
44
0
1
44
0
1
44
0
11
Win
d
Ta
x
12
To
t
a
l
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
s
7-1
1
24
65
6
24
61
5
24
.
5
7
4
24
,
3
2
3
24
28
7
24
,
2
7
5
24
,
0
2
4
23
98
5
23
94
4
23
69
3
23
65
2
23
61
2
Ne
t
Po
w
e
r
Co
s
t
13
NP
C
In
c
r
e
m
e
n
t
a
l
Sa
v
i
n
g
s
Se
e
Ex
h
i
b
i
t
65
(6
74
3
)
(6
74
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
74
3
)
(6
.
7
4
3
)
(6
,
7
4
3
)
(6
74
3
)
(6
74
3
)
(6
74
3
)
(6
74
3
)
(6
,
7
4
3
)
PT
C
Be
n
e
f
i
t
14
PT
C
Be
n
e
n
t
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
,
1
8
2
)
15
PT
C
Be
n
e
f
i
t
in
Ba
s
e
Ra
t
e
s
16
Ne
t
PT
C
su
m
of
lin
e
s
14
an
d
15
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
18
2
)
(8
,
1
8
2
)
17
Gro
s
s
-
up
fo
r
ta
x
e
s
lin
e
16
*
(li
n
e
35
-
1)
(2
66
8
)
(2
66
8
)
(2
66
8
)
(2
,
6
6
8
)
(2
66
8
)
(2
.
6
6
8
)
(2
66
8
)
(2
66
8
)
(2
66
8
)
(2
66
8
)
(2
66
8
)
(2
,
6
6
8
)
18
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
16
an
d
17
(1
0
84
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
19
Re
v
.
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
s
12
,
13
an
d
18
7
06
4
7
02
3
6
98
2
6,7
3
0
6
69
5
6.
6
8
3
6
43
2
6.3
9
3
6
35
2
6,1
0
0
6
06
0
6.
0
2
0
Ad
j
u
s
t
m
e
n
t
f
o
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
20
P
T
C
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
lin
e
1
8
(1
0
,
8
4
9
)
(1
0
8
4
9
)
(1
0
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
.
8
4
9
)
(1
0
8
4
9
)
(1
0
,
8
4
9
)
21
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
1
0
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
22
Ne
t
P
T
C
A
f
t
e
r
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
O
*
i
i
n
e
2
1
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
.
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
23
NP
C
In
c
r
e
m
e
n
t
a
l
Sa
v
i
n
g
s
lin
e
13
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
(6
.
7
4
3
)
(6
,
7
4
3
)
(6
,
7
4
3
)
24
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
9
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
25
EC
A
M
P
a
s
s
t
h
r
o
u
g
h
lin
e
2
3
'
l
i
n
e
2
4
(6
,
0
6
9
)
(6
.
0
6
9
)
(6
0
6
9
)
(6
.
0
6
9
)
(6
,
0
6
9
)
(6
,
0
6
9
)
(6
,
0
6
9
)
(6
,
0
6
9
)
(6
,
0
6
9
)
(6
.
0
6
9
)
(6
.
0
6
9
)
(6
,
0
6
9
)
26
Re
v
.
Re
q
t
aft
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
19
-
lin
e
22
-
lin
e
25
23
.
9
8
2
23
941
23
90
0
23
,
6
4
8
23
,
6
1
3
23
,
6
0
1
23
,
3
5
0
23
.
3
1
1
23
,
2
7
0
23
,
0
1
8
22
.
9
7
8
22
,
9
3
8
Id
a
h
o
Al
l
o
c
a
t
e
d
27
To
t
a
l
De
f
e
r
r
a
l
-ID
Sh
a
r
e
(Ln
26
-
In
10
)
*
In
39
+
in
10
*
In
40
1,4
3
9
1
43
7
1
43
4
1,4
1
9
1,4
1
7
1,4
1
6
1,
4
0
1
1,3
9
9
1,3
9
6
1,3
8
1
1.3
7
9
1,3
7
6
28
N
e
t
C
u
s
t
o
m
e
r
B
e
n
e
f
i
t
(li
n
e
2
2
+
l
i
n
e
2
5
)
*
1
i
n
e
3
6
+
I
i
n
e
2
4
42
2
41
9
41
7
40
2
40
0
39
9
38
4
38
1
37
9
36
4
36
1
35
9
De
f
e
r
r
a
l
Ba
l
a
n
c
e
-
ID
Sh
a
r
e
29
Be
g
i
n
n
i
n
g
De
f
e
r
r
a
l
Ba
l
a
n
c
e
lin
e
33
of
pr
e
v
i
o
u
s
mo
n
t
h
1,
8
0
7
3,2
4
8
4,6
8
8
6,1
2
6
7,
5
5
1
8,
9
7
5
10
,
2
4
8
11
,
5
0
8
12
,
7
6
6
14
,
0
2
3
15
,
2
6
6
16
,
5
0
7
30
Mo
n
t
h
l
y
D
e
f
e
r
r
a
l
lin
e
2
4
1,
4
3
9
1,4
3
7
1,4
3
4
1,4
1
9
1,4
1
7
1,4
1
6
1,
4
0
1
1,3
9
9
1,3
9
6
1,3
8
1
1,3
7
9
1,3
7
6
31
De
f
e
r
r
a
l
Co
l
l
e
c
t
i
o
n
Fo
o
t
n
o
t
e
3
-
-
-
-
-
(1
5
1
)
(1
5
1
)
(1
5
1
)
(1
5
1
)
(1
5
1
)
(1
5
1
)
(1
5
1
)
32
Ca
r
r
y
i
n
g
Ch
a
r
g
e
(In
29
+
.5
*
(In
30
+
In
31
)
)
*
In
36
2
3
5
6
7
8
9
10
11
12
13
14
33
E
n
d
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
su
m
o
f
l
i
n
e
s
2
9
-
3
2
3.2
4
8
4,6
8
8
6,1
2
6
7,5
5
1
8,
9
7
5
10
.
2
4
8
11
,
5
0
8
12
.
7
6
6
14
,
0
2
3
15
,
2
6
6
16
.
5
0
7
17
,
7
4
7
34
Fe
d
e
r
a
W
S
t
a
t
e
Co
m
b
i
n
e
d
Ta
x
Ra
t
e
Ex
h
i
b
i
t
65
lin
e
5
35
Ne
t
to
Gro
s
s
Bu
m
p
up
Fa
c
t
o
r
=
(1
/
(
1
-
t
a
x
ra
t
e
)
)
Ex
h
i
b
i
t
65
lin
e
6
36
De
f
e
r
r
e
d
Ba
l
a
n
c
e
Ca
r
r
y
i
n
g
Ch
a
r
g
e
Ex
h
i
b
i
t
63
,
pa
g
e
2
lin
e
36
37
Pr
e
t
a
x
Re
t
u
r
n
Ex
h
i
b
i
t
65
,
lin
e
4
38
Pr
o
p
e
r
t
y
Ta
x
Ra
t
e
Ex
h
i
b
i
t
65
.
lin
e
14
o
39
Id
a
h
o
SG
Fa
c
t
o
r
Ex
h
i
b
i
t
65
,
lin
e
15
40
Id
a
h
o
GP
S
Fa
c
t
o
r
Ex
h
i
b
i
t
65
,
lin
e
16
Fo
o
t
n
o
t
e
s
:
1)
Pr
e
-
t
a
x
Re
t
u
r
n
.
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
r
n
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pri
o
r
mo
n
t
h
(li
n
e
4)
div
i
d
e
d
by
12
2)
In
c
l
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
off
s
e
t
fo
r
tra
n
s
m
i
s
s
i
o
n
as
s
e
t
cr
e
d
i
t
alr
e
a
d
y
in
ba
s
e
ra
t
e
s
N
(1
1
,
3)
Fo
r
illu
s
t
r
a
t
i
v
e
pu
r
p
o
s
e
s
,
co
l
l
e
c
t
i
o
n
of
De
c
e
m
b
e
r
'
s
ba
l
a
n
c
e
is
as
s
u
m
e
d
to
be
co
l
l
e
c
t
e
d
be
g
i
n
n
i
n
g
th
e
fo
l
l
o
w
i
n
g
Ju
n
e
1
O
O
O
Pa
c
i
f
i
C
o
r
p
Id
a
h
o
Co
m
b
i
n
e
d
Pr
o
j
e
c
t
s
-
Ex
a
m
p
l
e
Mo
n
t
h
l
y
RT
M
De
f
e
r
r
a
l
Ca
l
c
u
l
a
t
i
o
n
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
$-T
h
o
u
s
a
n
d
s
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
20
2
2
Lin
e
No
.
Re
f
e
r
e
n
c
e
Ja
n
u
a
r
y
Fe
b
r
u
a
r
y
Ma
r
c
h
Ap
r
i
l
Ma
y
Ju
n
e
Ju
l
y
Au
g
u
s
t
Se
p
t
e
m
b
e
r
Oc
t
o
b
e
r
No
v
e
m
b
e
r
De
c
e
m
b
e
r
To
t
a
l
Co
m
p
a
n
y
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
1
Ca
p
i
t
a
l
In
v
e
s
t
m
e
n
t
2,2
4
5
,
5
9
3
2,2
4
5
,
5
9
3
2.
2
4
5
,
5
9
3
2,2
4
5
,
5
9
3
2,2
4
5
,
5
9
3
2,2
4
5
,
5
9
3
2,2
4
5
,
8
7
8
2,2
4
5
,
8
7
8
2,2
4
5
,
8
7
8
2,2
4
5
,
8
7
8
2,2
4
5
,
8
7
8
2,2
4
5
,
8
7
8
2
De
p
r
e
c
i
a
t
i
o
n
R
e
s
e
r
v
e
(8
1
,
7
4
1
)
(8
7
,
1
9
8
)
(9
2
,
6
5
4
)
(9
8
,
1
1
1
)
(1
0
3
5
6
7
)
(1
0
9
,
0
2
4
)
(1
1
4
,
4
8
1
)
(1
1
9
,
9
3
8
)
(1
2
5
,
3
9
6
)
(1
3
0
,
8
5
3
)
(1
3
6
,
3
1
0
)
(1
4
1
,
7
6
8
)
3
Ac
c
u
m
u
l
a
t
e
d
D
I
T
B
a
l
a
n
c
e
(1
8
6
,
2
8
3
)
(1
8
6
,
2
8
3
)
(2
0
2
,
7
4
7
)
(2
0
2
,
7
4
7
)
(2
0
2
7
4
7
)
(2
1
9
,
2
1
1
)
(2
1
9
,
2
1
1
)
(2
1
9
,
2
1
1
)
(2
3
5
,
6
7
5
)
(2
3
5
,
6
7
5
)
(2
3
5
,
6
7
5
)
(2
5
2
,
1
4
0
)
4
Ne
t
R
a
t
e
B
a
s
e
su
m
o
f
l
i
n
e
s
1
-
3
1,9
7
7
,
5
6
9
1,
9
7
2
,
1
1
2
1,9
5
0
,
1
9
2
1,9
4
4
,
7
3
5
1,9
3
9
2
7
9
1,9
1
7
,
3
5
8
1,
9
1
2
,
1
8
6
1,9
0
6
7
2
9
1,8
8
4
,
8
0
7
1,8
7
9
,
3
5
0
1,8
7
3
,
8
9
2
1,8
5
1
,
9
7
1
5
Pre
-
T
a
x
Ra
t
e
of
Re
t
u
r
n
lin
e
37
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.
2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
6
Pre
-
T
a
x
Re
t
u
r
n
on
Ra
t
e
Ba
s
e
Fo
o
t
n
o
t
e
1
15
,
2
5
9
15
,
2
1
7
15
.
1
7
5
15
,
0
0
7
14
96
5
14
92
3
14
,
7
5
4
14
71
4
14
,
6
7
2
14
.
5
0
3
14
46
1
14
.
4
2
0
7W
h
o
l
e
s
a
l
e
W
h
e
e
l
i
n
g
R
e
v
e
n
u
e
Fo
o
t
n
o
t
e
2
(9
1
0
)
(9
0
9
)
(9
0
8
)
(9
0
4
)
(9
0
3
)
(9
0
2
)
(8
9
8
)
89
7
)
(8
9
5
)
(8
9
2
)
(8
9
0
)
(8
8
9
)
BO
p
e
r
a
t
i
o
n
&
M
a
i
n
t
e
n
a
n
c
e
2.1
5
1
2,1
5
1
21
5
1
2,1
5
1
21
5
1
21
5
1
2.1
5
1
21
5
1
2.1
5
1
2.1
5
1
21
5
1
2.1
5
1
9D
e
p
r
e
c
i
a
t
i
o
n
5,4
5
7
5,4
5
7
54
5
7
5,4
5
7
54
5
7
54
5
7
5.4
5
7
54
5
7
5.4
5
7
54
5
7
54
5
7
5,4
5
7
10
Pro
p
e
r
t
y
Ta
x
e
s
Pn
o
r
De
c
e
m
b
e
r
(lin
e
1
+
lin
e
2)
x
lin
e
38
1,4
0
1
1,4
0
1
1,4
0
1
1,4
0
1
1
40
1
1
40
1
1,4
0
1
1
401
1,4
0
1
1
40
1
1
40
1
1,4
0
1
11
Win
d
Ta
x
12
To
t
a
l
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
s
7-1
1
23
,
3
5
8
23
,
3
1
7
23
,
2
7
6
23
,
1
1
1
23
07
1
23
03
0
22
,
8
6
6
22
82
7
22
,
7
8
6
22
62
1
22
58
0
22
,
5
4
0
Ne
t
Po
w
e
r
Co
s
t
13
N
P
C
l
o
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
Se
e
E
x
h
i
b
i
t
6
5
(6
,
8
5
6
)
(6
8
5
6
)
(6
,
8
5
6
)
(6
,
8
5
6
)
(6
8
5
6
)
(6
8
5
6
)
(6
,
8
5
6
)
(6
8
5
6
)
(6
,
8
5
6
)
(6
8
5
6
)
(6
8
5
6
)
(6
,
8
5
6
)
PT
C
Be
n
e
f
i
t
14
PT
C
Be
n
e
f
i
t
(8
,
1
8
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
18
2
)
(8
,
1
8
2
)
15
PT
C
Be
n
e
f
t
in
Ba
s
e
Ra
t
e
s
16
Ne
t
PT
C
su
m
of
lin
e
s
14
an
d
15
(8
,
1
8
2
)
(8
18
2
)
(8
.
1
8
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
18
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
.
1
8
2
)
(8
,
1
8
2
)
(8
18
2
)
(8
,
1
8
2
)
17
Gr
o
s
s
-
up
fo
r
ta
x
e
s
lin
e
16
*
(li
n
e
35
-
1)
(2
66
8
)
(2
66
8
)
(2
,
6
6
8
)
(2
,
6
6
8
)
(2
66
8
)
(2
66
8
)
(2
66
8
)
(2
66
8
)
(2
,
6
6
8
)
(2
,
6
6
8
)
(2
66
8
)
(2
66
8
)
18
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
16
an
d
17
(1
0
,
8
4
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
.
8
4
9
)
(1
0
84
9
)
19
Re
v
.
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
s
12
,
13
an
d
18
5
65
2
5
61
2
5.5
7
1
5.4
0
6
5.3
6
5
5
32
4
5
16
0
5
12
1
5.0
8
1
4.9
1
6
4.8
7
5
4
83
4
Ad
j
u
s
t
m
e
n
t
fo
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
20
P
T
C
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
lin
e
1
8
(1
0
,
8
4
9
)
(1
0
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
8
4
9
)
(1
0
8
4
9
)
(1
0
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
8
4
9
)
21
Pe
r
c
e
n
t
a
g
e
in
c
l
u
d
e
d
in
EC
A
M
(1
0
0
%
)
ID
EC
A
M
Sh
a
r
i
n
g
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
22
Ne
t
PT
C
Aft
e
r
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
20
*
lin
e
21
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
(1
0
84
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
,
8
4
9
)
(1
0
84
9
)
23
N
P
C
i
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
lin
e
1
3
(6
,
8
5
6
)
(6
,
8
5
6
)
(6
8
5
6
)
(6
,
8
5
6
)
(6
,
8
5
6
)
(6
8
5
6
)
(6
,
8
5
6
)
(6
8
5
6
)
(6
,
8
5
6
)
(6
,
8
5
6
)
(6
.
8
5
6
)
(6
,
8
5
6
)
24
Pe
r
c
e
n
t
a
g
e
in
c
l
u
d
e
d
in
EC
A
M
(9
0
%
)
ID
EC
A
M
Sh
a
r
i
n
g
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
25
EC
A
M
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
3
*
l
i
n
e
2
4
(6
,
1
7
1
)
(6
,
1
7
1
)
(6
,
1
7
1
)
(6
,
1
7
1
)
(6
.
1
7
1
)
(6
1
7
1
)
(6
,
1
7
1
)
(6
,
1
7
1
)
(6
,
1
7
1
)
(6
,
1
7
1
)
(6
,
1
7
1
)
(6
,
1
7
1
)
26
Re
v
.
Re
q
t
aft
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
19
-
lin
e
22
-
lin
e
25
22
,
6
7
2
22
,
6
3
1
22
.
5
9
1
22
.
4
2
6
22
,
3
8
5
22
.
3
4
4
22
,
1
8
0
22
.
1
4
1
22
,
1
0
1
21
93
6
21
,
8
9
5
21
,
8
5
4
Id
a
h
o
All
o
c
a
t
e
d
27
To
t
a
l
De
f
e
r
r
a
l
-I
D
Sh
a
r
e
(L
n
26
-
In
10)
*
In
39
+
In
10
*
In
40
1,3
6
0
1,3
5
8
1,3
5
5
1,3
4
6
1,
3
4
3
1,3
4
1
1,3
3
1
1,3
2
8
1,3
2
6
1,
3
1
6
1.
3
1
4
1,3
1
1
28
Ne
t
Cu
s
t
o
m
e
r
Be
n
e
f
i
t
(lin
e
22
+
lin
e
25
)
*
lin
e
36
+
lin
e
24
33
7
33
4
33
2
32
2
32
0
31
7
30
7
30
5
30
3
29
3
29
0
28
8
De
f
e
r
r
a
l
Ba
l
a
n
c
e
-
ID
Sh
a
r
e
29
B
e
g
i
n
n
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
lin
e
3
3
o
f
p
r
e
v
i
o
u
s
m
o
n
t
h
17
,
7
4
7
18
,
9
7
2
20
,
1
9
6
21
,
4
1
8
22
,
6
3
2
23
,
8
4
4
23
,
7
2
5
23
,
5
9
7
23
,
4
6
6
23
,
3
3
2
23
,
1
8
9
23
,
0
4
3
30
Mo
n
t
h
l
y
D
e
f
e
r
r
a
i
lin
e
2
4
1,3
6
0
1,3
5
8
13
5
5
1,3
4
6
1,
3
4
3
1,3
4
1
1,3
3
1
1,3
2
8
1,3
2
6
1,
3
1
6
1,
3
1
4
1,3
1
1
31
De
f
e
r
r
a
l
Co
l
l
e
c
t
i
o
n
Fo
o
t
n
o
t
e
3
(1
5
1
)
(1
5
1
)
(1
5
1
)
(1
5
1
)
(1
5
1
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
32
Ca
r
r
y
i
n
g
Ch
a
r
g
e
(In
29
+
.5
*
(in
30
+
In
31
)
)
*
In
36
15
16
17
18
19
20
20
20
19
19
19
19
33
E
n
d
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
su
m
o
f
l
i
n
e
s
2
9
-
3
2
18
,
9
7
2
20
,
1
9
6
21
4
1
8
22
,
6
3
2
23
.
8
4
4
23
.
7
2
5
23
,
5
9
7
23
,
4
6
6
23
,
3
3
2
23
,
1
8
9
23
.
0
4
3
22
,
8
9
4
34
Fe
d
e
r
a
W
S
t
a
t
e
Co
m
b
i
n
e
d
Ta
x
Ra
t
e
Ex
h
i
b
i
t
65
lin
e
5
35
Ne
t
to
Gro
s
s
Bu
m
p
up
Fa
c
t
o
r
=
(1
/
(
1
-
t
a
x
ra
t
e
)
)
Ex
h
i
b
i
t
65
lin
e
6
36
De
f
e
r
r
e
d
Ba
l
a
n
c
e
Ca
r
r
y
i
n
g
Ch
a
r
g
e
Ex
h
i
b
i
t
63
pa
g
e
2
lin
e
36
(h
37
Pre
t
a
x
Re
t
u
r
n
Ex
h
i
b
i
t
65
lin
e
4
in
38
Pro
p
e
r
t
y
Ta
x
Ra
t
e
Ex
h
i
b
i
t
65
lin
e
14
C-
Fo
o
t
n
o
t
e
s
:
1)
Pre
-
t
a
x
Re
t
u
r
n
,
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
r
n
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pri
o
r
mo
n
t
h
(lin
e
4)
div
i
d
e
d
by
12
2)
In
c
l
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
off
s
e
t
fo
r
tra
n
s
m
i
s
s
i
o
n
as
s
e
t
cre
d
i
t
alr
e
a
d
y
in
ba
s
e
ra
t
e
s
O.
N
(n
3)
Fo
r
ill
u
s
t
r
a
t
i
v
e
pu
r
p
o
s
e
s
,
co
l
l
e
c
t
i
o
n
of
De
c
e
m
b
e
r
s
ba
l
a
n
c
e
is
as
s
u
m
e
d
to
be
co
l
l
e
c
t
e
d
be
g
i
n
n
i
n
g
th
e
fo
l
l
o
w
i
n
g
Ju
n
e
1
O
O
O
Pa
c
i
f
i
C
o
r
p
Id
a
h
o
Co
m
b
i
n
e
d
Pro
j
e
c
t
s
-
Ex
a
m
p
l
e
Mo
n
t
h
l
y
RT
M
De
f
e
r
r
a
l
Ca
l
c
u
l
a
t
i
o
n
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
S-T
h
o
u
s
a
n
d
s
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
20
2
3
Lin
e No
.
Re
f
e
r
e
n
c
e
Ja
n
u
a
r
y
Fe
b
r
u
a
r
y
Ma
r
c
h
Ap
r
i
l
Ma
y
Ju
n
e
Ju
l
y
Au
g
u
s
t
Se
p
t
e
m
b
e
r
Oc
t
o
b
e
r
No
v
e
m
b
e
r
De
c
e
m
b
e
r
To
t
a
l
Co
m
p
a
n
y
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
1
Ca
p
i
t
a
l
In
v
e
s
t
m
e
n
t
2.2
4
5
,
8
7
8
2,2
4
5
,
8
7
8
2.2
4
5
,
8
7
8
2,2
4
5
,
8
7
8
2.2
4
5
,
8
7
8
2
24
5
,
8
7
8
2,2
4
9
,
7
5
4
2.2
4
9
.
7
5
4
2.2
4
9
,
7
5
4
2.2
4
9
,
7
5
4
2.2
4
9
,
7
5
4
2,2
4
9
,
7
5
4
2
De
p
r
e
c
i
a
t
i
o
n
R
e
s
e
r
v
e
(1
4
7
.
2
2
5
)
(1
5
2
6
8
3
)
(1
5
8
,
1
4
0
)
(1
6
3
,
5
9
7
)
(1
6
9
,
0
5
5
)
(1
7
4
,
5
1
2
)
(1
7
9
,
9
8
1
)
(1
8
5
,
4
5
1
)
(1
9
0
,
9
2
0
)
(1
9
6
,
3
8
9
)
(2
0
1
,
8
5
9
)
(2
0
7
,
3
2
8
)
3
Ac
c
u
m
u
l
a
t
e
d
DIT
Ba
l
a
n
c
e
(2
5
2
,
1
4
0
)
(2
5
2
,
1
4
0
)
(2
6
1
,
6
8
8
)
(2
6
1
,
6
8
8
)
(2
6
1
.
6
8
8
)
(2
7
1
,
2
3
6
)
(2
7
1
,
2
3
6
)
(2
7
1
.
2
3
6
)
(2
8
0
.
7
8
4
)
(2
8
0
,
7
8
4
)
(2
8
0
,
7
8
4
)
(2
9
0
,
3
3
2
)
4
Ne
t
R
a
t
e
B
a
s
e
su
m
o
f
l
i
n
e
s
i
-
3
1,8
4
6
,
5
1
3
1,8
4
1
,
0
5
6
1,8
2
6
,
0
5
1
1,8
2
0
.
5
9
3
1,8
1
5
.
1
3
6
1,8
0
0
,
1
3
0
1,7
9
8
.
5
3
7
1,
7
9
3
,
0
6
8
1,7
7
8
,
0
5
1
1.7
7
2
,
5
8
1
1.7
6
7
.
1
1
2
1,7
5
2
,
0
9
5
5
Pre
-
T
a
x
Ra
t
e
of
Re
t
u
r
n
lin
e
37
9.2
3
4
%
9.2
3
4
%
9
23
4
%
9.2
3
4
%
9.2
3
4
%
9
23
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
9.2
3
4
%
6P
r
e
-
T
a
x
R
e
t
u
r
n
o
n
R
a
t
e
B
a
s
e
Fo
o
t
n
o
t
e
i
14
,
2
5
1
14
.
2
0
9
14
.
1
6
7
14
,
0
5
1
14
.
0
0
9
13
,
9
6
7
13
,
8
5
2
13
,
8
4
0
13
,
7
9
8
13
,
6
8
2
13
,
6
4
0
13
,
5
9
8
7
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
Fo
o
t
n
o
t
e
2
(8
8
4
)
(8
8
3
)
(8
8
2
)
(8
7
9
)
(8
7
8
)
(8
7
6
)
(8
7
3
)
(8
7
2
)
(8
7
1
)
(8
6
7
)
(8
6
6
)
(8
6
5
)
80
p
e
r
a
t
i
o
n
&
M
a
i
n
t
e
n
a
n
c
e
2.1
8
3
2,1
8
3
2,1
8
3
2,1
8
3
2,1
8
3
21
8
3
2.1
8
3
2,1
8
3
2.1
8
3
2,1
8
3
2.1
8
3
2,1
8
3
9
De
p
r
e
c
i
a
t
i
o
n
5,4
5
7
5,4
5
7
5,4
5
7
5,4
5
7
5,4
5
7
5,4
5
7
5,4
6
9
5,4
6
9
5.4
6
9
5,4
6
9
5.4
6
9
5.4
6
9
10
Pro
p
e
r
t
y
Ta
x
e
s
Pri
o
r
De
c
e
m
b
e
r
(li
n
e
1
+
lin
e
2)
x
lin
e
38
1,
3
5
9
1,3
5
9
1.3
5
9
1
35
9
1.
3
5
9
1
35
9
1.3
5
9
1,3
5
9
1.3
5
9
1,
3
5
9
1
35
9
1,3
5
9
11
Afi
n
d
Ta
x
59
59
59
59
59
59
59
59
59
59
59
59
12
T
o
t
a
l
P
l
a
n
t
R
e
v
e
n
u
e
R
e
q
u
i
r
e
m
e
n
t
su
m
o
f
l
i
n
e
s
7
-
1
1
22
,
4
2
5
22
,
3
8
4
22
,
3
4
3
22
,
2
3
1
22
,
1
9
0
22
1
5
0
22
,
0
5
0
22
,
0
3
8
21
,
9
9
7
21
,
8
8
5
21
8
4
4
21
,
8
0
3
Ne
t
Po
w
e
r
Co
s
t
13
NP
C
i
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
Se
e
E
x
h
i
b
i
t
6
5
(7
,
0
2
7
)
(7
,
0
2
7
)
(7
,
0
2
7
)
(7
.
0
2
7
)
(7
0
2
7
)
(7
0
2
7
)
(7
.
0
2
7
)
(7
,
0
2
7
)
(7
0
2
7
)
(7
0
2
7
)
(7
0
2
7
)
(7
,
0
2
7
)
PT
C
Be
n
e
f
i
t
14
P
T
C
B
e
n
e
f
i
t
(8
,
4
9
7
)
(8
.
4
9
7
)
(8
,
4
9
7
)
(8
,
4
9
7
)
(8
4
9
7
)
(8
4
9
7
)
(8
.
4
9
7
)
(8
.
4
9
7
)
(8
4
9
7
)
(8
4
9
7
)
(8
4
9
7
)
(8
,
4
9
7
)
15
PT
C
Be
n
e
n
t
in
Ba
s
e
Ra
t
e
s
16
N
e
t
P
T
C
su
m
o
f
l
i
n
e
s
1
4
a
n
d
1
5
(8
.
4
9
7
)
(8
,
4
9
7
)
(8
,
4
9
7
)
(8
,
4
9
7
)
(8
4
9
7
)
(8
,
4
9
7
)
(8
.
4
9
7
)
(8
,
4
9
7
)
(8
4
9
7
)
(8
4
9
7
)
(8
4
9
7
)
(8
,
4
9
7
)
17
Gro
s
s
-
up
fo
r
ta
x
e
s
lin
e
16
*
(li
n
e
35
-
1)
(2
.
7
7
0
)
(2
,
7
7
0
)
(2
,
7
7
0
)
(2
,
7
7
0
)
(2
77
0
)
(2
,
7
7
0
)
(2
,
7
7
0
)
(2
,
7
7
0
)
(2
,
7
7
0
)
(2
,
7
7
0
)
(2
77
0
)
(2
,
7
7
0
)
18
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
su
m
of
lin
e
16
an
d
17
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(11
26
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
.
2
6
7
)
(1
1
,
2
6
7
)
(1
1
26
7
)
(1
1
,
2
6
7
)
19
R
e
v
.
R
e
q
u
i
r
e
m
e
n
t
su
m
o
f
l
i
n
e
s
1
2
,
1
3
a
n
d
1
8
4,1
3
1
4,0
9
0
4,0
4
9
3,9
3
7
38
9
7
3,8
5
6
3.7
5
6
3,7
4
5
3,7
0
4
35
9
2
35
5
1
3.5
1
0
Ad
j
u
s
t
m
e
n
t
fo
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
20
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
lin
e
18
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
.
2
6
7
)
(1
1
,
2
6
7
)
(11
26
7
)
(1
1
.
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
.
2
6
7
)
(1
1
.
2
6
7
)
(1
1
26
7
)
(1
1
,
2
6
7
)
21
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
1
0
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
10
0
%
22
N
e
t
P
T
C
A
f
t
e
r
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
0
'
l
i
n
e
2
1
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
.
2
6
7
)
(1
1
,
2
6
7
)
(1
1
.
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
,
2
6
7
)
(1
1
.
2
6
7
)
(1
1
,
2
6
7
)
23
NP
C
i
n
c
r
e
m
e
n
t
a
l
S
a
v
i
n
g
s
lin
e
1
3
(7
.
0
2
7
)
(7
,
0
2
7
)
(7
.
0
2
7
)
(7
0
2
7
)
(7
.
0
2
7
)
(7
,
0
2
7
)
(7
,
0
2
7
)
(7
0
2
7
)
(7
0
2
7
)
(7
,
0
2
7
)
(7
,
0
2
7
)
(7
,
0
2
7
)
24
P
e
r
c
e
n
t
a
g
e
i
n
c
l
u
d
e
d
i
n
E
C
A
M
(
9
0
%
)
ID
E
C
A
M
S
h
a
r
i
n
g
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
90
%
25
E
C
A
M
P
a
s
s
-
t
h
r
o
u
g
h
lin
e
2
3
*
l
i
n
e
2
4
(6
,
3
2
4
)
(6
,
3
2
4
)
(6
,
3
2
4
)
(6
3
2
4
)
(6
,
3
2
4
)
(6
,
3
2
4
)
(6
3
2
4
)
(6
,
3
2
4
)
(6
3
2
4
)
(6
,
3
2
4
)
(6
,
3
2
4
)
(6
,
3
2
4
)
26
Re
v
.
Re
g
t
aft
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
lin
e
19
-
lin
e
22
-
lin
e
25
21
,
7
2
2
21
,
6
8
1
21
,
6
4
0
21
52
9
21
,
4
8
8
21
,
4
4
7
21
34
7
21
,
3
3
6
21
29
5
21
,
1
8
3
21
,
1
4
2
21
,
1
0
1
Id
a
h
o
All
o
c
a
t
e
d
27
To
t
a
l
De
f
e
r
r
a
l
-ID
Sh
a
r
e
(L
n
26
-
In
10
)
*
In
39
+
In
10
*
In
40
1.
3
0
3
1,3
0
1
1.2
9
8
1
29
2
1.
2
8
9
1,2
8
7
1
28
1
1
28
0
1
27
8
1,
2
7
1
1,2
6
8
1,2
6
6
28
Ne
t
Cu
s
t
o
m
e
r
Be
n
e
f
i
t
(li
n
e
22
+
kne
25
)
*
lin
e
36
+
lin
e
24
24
5
24
3
24
1
23
4
23
1
22
9
22
3
22
2
22
0
21
3
21
1
20
8
De
f
e
r
r
a
l
Ba
l
a
n
c
e
-
ID
Sh
a
r
e
29
B
e
g
i
n
n
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
lin
e
3
3
o
f
p
r
e
v
i
o
u
s
m
o
n
t
h
22
,
8
9
4
22
,
7
3
8
22
,
5
7
9
22
,
4
1
7
22
,
2
4
8
22
,
0
7
7
21
.
4
7
4
20
8
6
5
20
,
2
5
4
19
,
6
4
0
19
,
0
2
0
18
,
3
9
6
30
Mo
n
t
h
l
y
D
e
f
e
r
r
a
i
lin
e
2
4
1,3
0
3
1,3
0
1
1,2
9
8
1,2
9
2
1.
2
8
9
1,2
8
7
1,2
8
1
12
8
0
1,2
7
8
1,
2
7
1
1,2
6
8
1,2
6
6
31
De
f
e
r
r
a
l
C
o
l
l
e
c
t
i
o
n
Fo
o
t
n
o
t
e
3
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
,
4
7
9
)
(1
.
9
0
8
)
(1
.
9
0
8
)
(1
9
0
8
)
(1
.
9
0
8
)
(1
,
9
0
8
)
(1
,
9
0
8
)
(1
,
9
0
8
)
32
Ca
r
r
y
i
n
g
Ch
a
r
g
e
(In
29
+
.5
*(
I
n
30
+
In
31
)
)
*
in
36
19
19
19
19
18
18
18
17
17
16
16
15
33
E
n
d
i
n
g
D
e
f
e
r
r
a
l
B
a
l
a
n
c
e
su
m
o
f
l
i
n
e
s
2
9
-
3
2
22
,
7
3
8
22
,
5
7
9
22
,
4
1
7
22
,
2
4
8
22
.
0
7
7
21
,
4
7
4
20
.
8
6
5
20
2
5
4
19
6
4
0
19
.
0
2
0
18
.
3
9
6
17
.
7
6
9
34
Fe
d
e
r
a
v
S
t
a
t
e
Co
m
b
i
n
e
d
Ta
x
Ra
t
e
Ex
h
i
b
i
t
65
lin
e
5
35
Ne
t
t
o
Gr
o
s
s
Bu
m
p
up
Fa
c
t
o
r
=
(1
/
(
1
ta
x
ra
t
e
)
)
Ex
h
i
b
i
t
65
lin
e
6
)
36
De
f
e
r
r
e
d
Ba
l
a
n
c
e
Ca
r
r
y
i
n
g
Ch
a
r
g
e
Ex
h
i
b
i
t
63
pa
g
e
2
lin
e
36
37
Pr
e
t
a
x
Re
t
u
r
n
Ex
h
i
b
i
t
65
lin
e
4
38
Pr
o
p
e
r
t
y
Ta
x
Ra
t
e
Ex
h
i
b
i
t
65
lin
e
14
o
K
39
Id
a
h
o
SG
Fa
c
t
o
r
Ex
h
i
b
i
t
65
lin
e
15
-
Go
40
id
a
h
o
GP
S
Fa
c
t
o
r
Ex
h
i
b
i
t
65
lin
e
16
O
A
C
Fo
o
t
n
o
t
e
s
:
1)
Pre
-
t
a
x
Re
t
u
r
n
.
lin
e
6,
is
ca
l
c
u
l
a
t
e
d
as
th
e
ra
t
e
of
re
t
u
r
n
(li
n
e
5)
mu
l
t
i
p
l
i
e
d
by
th
e
en
d
i
n
g
ne
t
ra
t
e
ba
s
e
of
th
e
pri
o
r
mo
n
t
h
(li
n
e
4)
div
i
d
e
d
by
12
2)
In
c
l
u
d
e
s
Wh
o
l
e
s
a
l
e
Wh
e
e
l
i
n
g
Re
v
e
n
u
e
off
s
e
t
fo
r
tra
n
s
m
i
s
s
i
o
n
as
s
e
t
cr
e
d
i
t
alr
e
a
d
y
in
ba
s
e
ra
t
e
s
3.
N
Cn
,
3)
Fo
r
ill
u
s
t
r
a
t
i
v
e
pu
r
p
o
s
e
s
,
co
l
l
e
c
t
i
o
n
of
De
c
e
m
b
e
r
'
s
ba
l
a
n
c
e
is
as
s
u
m
e
d
to
be
co
l
l
e
c
t
e
d
be
g
i
n
n
i
n
g
th
e
fo
l
l
o
w
i
n
g
Ju
n
e
1
O
O
O
Pa
c
i
f
i
C
o
r
p
Id
a
h
o
Co
m
b
i
n
e
d
Pro
j
e
c
t
s
-
Ex
a
m
p
l
e
Mo
n
t
h
l
y
RT
M
De
f
e
r
r
a
l
Ca
l
c
u
l
a
t
i
o
n
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
To
t
a
l
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
(L
i
n
e
s
1-
12
,
37
)
:
Ex
h
i
b
i
t
64
sh
o
w
s
th
e
ca
l
c
u
l
a
t
i
o
n
of
th
e
RT
M
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
de
f
e
r
r
a
l
de
s
c
r
i
b
e
d
in
my
te
s
t
i
m
o
n
y
.
Th
e
ca
l
c
u
l
a
t
i
o
n
st
a
r
t
s
wi
t
h
to
t
a
l
Co
m
p
a
n
y
am
o
u
n
t
s
on
li
n
e
s
1
-
26
to
ca
l
c
u
l
a
t
e
th
e
Id
a
h
o
sp
e
c
i
f
i
c
am
o
u
n
t
s
on
lin
e
s
27
-
33
.
To
ca
l
c
u
l
a
t
e
th
e
re
t
u
r
n
on
ra
t
e
ba
s
e
as
s
o
c
i
a
t
e
d
wit
h
th
e
co
m
b
i
n
e
d
in
v
e
s
t
m
e
n
t
,
ne
t
ra
t
e
ba
s
e
is
ca
l
c
u
l
a
t
e
d
on
a
mo
n
t
h
l
y
ba
s
i
s
.
Th
e
ne
t
ra
t
e
ba
s
e
ba
l
a
n
c
e
on
li
n
e
4
in
c
l
u
d
e
s
th
e
co
m
b
i
n
e
d
in
v
e
s
t
m
e
n
t
in
win
d
an
d
tr
a
n
s
m
i
s
s
i
o
n
re
s
o
u
r
c
e
s
,
alo
n
g
wit
h
th
e
as
s
o
c
i
a
t
e
d
im
p
a
c
t
s
on
th
e
de
p
r
e
c
i
a
t
i
o
n
re
s
e
r
v
e
an
d
ac
c
u
m
u
l
a
t
e
d
DI
T
Ba
l
a
n
c
e
.
Th
e
mo
n
t
h
l
y
be
g
i
n
n
i
n
g
ne
t
ra
t
e
ba
s
e
(t
h
e
fin
a
l
am
o
u
n
t
fr
o
m
th
e
pr
i
o
r
mo
n
t
h
)
is
th
e
n
mu
l
t
i
p
l
i
e
d
by
th
e
pr
e
-
t
a
x
We
i
g
h
t
e
d
Av
e
r
a
g
e
Co
s
t
of
Ca
p
i
t
a
l
("
W
A
C
C
"
)
fr
o
m
th
e
la
s
t
Id
a
h
o
ge
n
e
r
a
l
ra
t
e
ca
s
e
,
up
d
a
t
e
d
fo
r
th
e
ne
w
ta
x
la
w
,
on
lin
e
5
to
de
t
e
r
m
i
n
e
th
e
Co
m
p
a
n
y
'
s
pr
e
-
t
a
x
re
t
u
r
n
on
ra
t
e
ba
s
e
on
lin
e
6.
Th
e
ex
a
m
p
l
e
us
e
s
th
e
pr
e
-
t
a
x
WA
C
C
fr
o
m
Ca
s
e
No
.
PA
C
-
E
-
1
5
-
0
9
.
Th
e
to
t
a
l
pla
n
t
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
is
ca
l
c
u
l
a
t
e
d
by
ta
k
i
n
g
th
e
re
t
u
r
n
on
ra
t
e
ba
s
e
sh
o
w
n
on
lin
e
6
an
d
ad
d
i
n
g
wh
o
l
e
s
a
l
e
wh
e
e
l
i
n
g
re
v
e
n
u
e
,
O&
M
ex
p
e
n
s
e
,
de
p
r
e
c
i
a
t
i
o
n
ex
p
e
n
s
e
,
pr
o
p
e
r
t
y
ta
x
e
s
an
d
win
d
ta
x
on
li
n
e
s
7
-
11
to
de
t
e
r
m
i
n
e
th
e
to
t
a
l
pla
n
t
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
on
lin
e
12
.
Wh
o
l
e
s
a
l
e
wh
e
e
l
i
n
g
re
v
e
n
u
e
on
li
n
e
7
re
f
l
e
c
t
s
th
e
3r
d
pa
r
t
y
wh
e
e
l
i
n
g
re
v
e
n
u
e
as
s
o
c
i
a
t
e
d
wi
t
h
th
e
ne
w
tr
a
n
s
m
i
s
s
i
o
n
in
v
e
s
t
m
e
n
t
.
Ne
t
Po
w
e
r
Co
s
t
s
(L
i
n
e
13
)
:
Th
e
to
t
a
l
co
m
p
a
n
y
in
c
r
e
m
e
n
t
a
l
NP
C
sa
v
i
n
g
s
as
s
o
c
i
a
t
e
d
wit
h
ne
w
wi
n
d
re
s
o
u
r
c
e
s
is
sh
o
w
n
on
li
n
e
13
.
Th
e
in
c
r
e
m
e
n
t
a
l
NP
C
sa
v
i
n
g
s
as
s
o
c
i
a
t
e
d
wit
h
th
e
ne
w
win
d
pr
o
j
e
c
t
s
ar
e
mu
l
t
i
p
l
i
e
d
by
ni
n
e
t
y
pe
r
c
e
n
t
on
lin
e
24
to
de
t
e
r
m
i
n
e
th
e
am
o
u
n
t
of
th
e
NP
C
sa
v
i
n
g
s
th
a
t
wil
l
be
re
t
u
r
n
e
d
to
cu
s
t
o
m
e
r
s
th
r
o
u
g
h
th
e
sh
a
r
i
n
g
ba
n
d
of
th
e
EC
A
M
.
Th
e
RT
M
is
de
s
i
g
n
e
d
to
pr
o
v
i
d
e
th
e
re
m
a
i
n
i
n
g
te
n
pe
r
c
e
n
t
of
th
e
NP
C
sa
v
i
n
g
s
ba
c
k
to
cu
s
t
o
m
e
r
s
th
r
o
u
g
h
th
e
de
f
e
r
r
a
l
.
PT
C
Be
n
e
f
i
t
s
(L
i
n
e
s
14
-
1
8
,
34
,
35
)
:
Lin
e
s
14
-
1
8
sh
o
w
th
e
ca
l
c
u
l
a
t
i
o
n
of
th
e
PT
C
be
n
e
f
i
t
s
as
s
o
c
i
a
t
e
d
wi
t
h
th
e
ne
w
wi
n
d
re
s
o
u
r
c
e
s
.
Th
e
ac
t
u
a
l
PT
C
sa
l
e
s
ar
e
gr
o
s
s
e
d
-
u
p
fo
r
ta
x
e
s
us
i
n
g
th
e
ne
t
-
t
o
-
g
r
o
s
s
bu
m
p
-
u
p
fa
c
t
o
r
fr
o
m
th
e
Co
m
p
a
n
y
'
s
la
s
t
ge
n
e
r
a
l
ra
t
e
ca
s
e
(s
h
o
w
n
on
lin
e
35
-
up
d
a
t
e
d
fo
r
th
e
ne
w
ta
x
la
w
)
to
de
r
i
v
e
th
e
PT
C
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
on
lin
e
18
.
Th
e
ta
x
gr
o
s
s
-
u
p
is
ne
c
e
s
s
a
r
y
fo
r
cu
s
t
o
m
e
r
s
to
ge
t
th
e
fu
l
l
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
be
n
e
f
i
t
of
th
e
PT
C
s
an
d
is
ca
l
c
u
l
a
t
e
d
us
i
n
g
th
e
fe
d
e
r
a
l
an
d
st
a
t
e
co
m
b
i
n
e
d
ta
x
ra
t
e
sh
o
w
n
on
li
n
e
34
wh
i
c
h
wa
s
als
o
in
c
l
u
d
e
d
in
th
e
la
s
t
ge
n
e
r
a
l
ra
t
e
ca
s
e
.
On
e
hu
n
d
r
e
d
pe
r
c
e
n
t
of
Id
a
h
o
'
s
sh
a
r
e
of
th
e
PT
C
s
ar
e
re
t
u
r
n
e
d
to
cu
s
t
o
m
e
r
s
th
r
o
u
g
h
th
e
EC
A
M
wh
i
c
h
ca
n
be
se
e
n
on
lin
e
22
.
De
f
e
r
r
a
l
Ba
l
a
n
c
e
(L
i
n
e
s
19
-
30
)
:
Th
e
Id
a
h
o
sh
a
r
e
of
th
e
ne
t
de
f
e
r
r
a
l
be
g
i
n
s
by
ca
l
c
u
l
a
t
i
n
g
th
e
to
t
a
l
co
m
b
i
n
e
d
pr
o
j
e
c
t
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
on
lin
e
19
,
wh
i
c
h
is
th
e
su
m
of
To
t
a
l
Pla
n
t
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
on
lin
e
12
,
NP
C
In
c
r
e
m
e
n
t
a
l
Sa
v
i
n
g
s
on
lin
e
13
,
an
d
PT
C
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
on
li
n
e
18
.
Th
e
PT
C
EC
A
M
pa
s
s
-
t
h
r
o
u
g
h
on
li
n
e
22
an
d
NP
C
EC
A
M
pa
s
s
-
t
h
r
o
u
g
h
on
li
n
e
25
is
su
b
t
r
a
c
t
e
d
to
pr
o
v
i
d
e
th
e
Re
v
e
n
u
e
Re
q
u
i
r
e
m
e
n
t
af
t
e
r
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
on
lin
e
26
.
Th
e
Ne
t
Cu
s
t
o
m
e
r
Be
n
e
f
i
t
(li
n
e
28
)
is
th
e
su
m
of
th
e
EC
A
M
Pa
s
s
-
t
h
r
o
u
g
h
s
(l
i
n
e
22
an
d
lin
e
25
)
an
d
th
e
To
t
a
l
De
f
e
r
r
a
l
-
Id
a
h
o
Sh
a
r
e
(l
i
n
e
27
)
.
Th
e
ca
r
r
y
i
n
g
ch
a
r
g
e
,
sh
o
w
n
on
lin
e
32
is
ca
l
c
u
l
a
t
e
d
us
i
n
g
th
e
Co
m
m
i
s
s
i
o
n
-
a
u
t
h
o
r
i
z
e
d
ra
t
e
on
lin
e
36
an
d
is
co
n
s
i
s
t
e
n
t
wit
h
th
e
ca
l
c
u
l
a
t
i
o
n
s
us
e
d
in
th
e
Co
m
p
a
n
y
'
s
ot
h
e
r
me
c
h
a
n
i
s
m
s
su
c
h
as
th
e
EC
A
M
.
As
de
s
c
r
i
b
e
d
ea
r
l
i
e
r
,
ea
c
h
mo
n
t
h
th
e
to
t
a
l
-
C
o
m
p
a
n
y
RT
M
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
wil
l
be
ca
l
c
u
l
a
t
e
d
as
il
l
u
s
t
r
a
t
e
d
on
Ex
h
i
b
i
t
64
to
ali
g
n
wi
t
h
th
e
re
s
o
u
r
c
e
s
in
c
l
u
d
e
d
in
th
e
EC
A
M
.
O
n
c
e
pe
r
ye
a
r
on
a
ca
l
e
n
d
a
r
-
y
e
a
r
ba
s
i
s
,
th
e
Co
m
p
a
n
y
wi
l
l
su
m
th
e
mo
n
t
h
l
y
RT
M
re
v
e
n
u
e
re
q
u
i
r
e
m
e
n
t
en
t
r
i
e
s
to
pr
e
p
a
r
e
th
e
an
n
u
a
l
RT
M
ap
p
l
i
c
a
t
i
o
n
fo
r
fi
l
i
n
g
wit
h
th
e
Co
m
m
i
s
s
i
o
n
on
Ap
r
i
l
1,
wit
h
an
in
t
e
r
i
m
ra
t
e
ef
f
e
c
t
i
v
e
da
t
e
th
a
t
co
r
r
e
s
p
o
n
d
s
wit
h
th
e
EC
A
M
ap
p
l
i
c
a
t
i
o
n
,
Ju
n
e
1.