docket no. d2018.2 - northwestern energy...docket no. d2018.2.12 . application for authority to...

BEFORE THE PUBLIC SERVICE COMMISSION OF THE STATE OF MONTANA

DOCKET NO. D2018.2.12

Application for Authority to Increase Retail Electric Utility Service Rates and for Approval of Electric Service Schedules and Rules

and Allocated Cost of Service and Rate Design

STATEMENTS AND WORKPAPERS

VOLUME V

September 28, 2018

STATEMENT L

CONTENTS

A. Accounting Cost of Service ECOS

1. Class Cost of Service

2. Functional Cost of Service

3. Unbundled Claimed Costs

4. Allocators

B. Marginal Cost of Service

Docket No. D2018.2.12 Statement L

PDF page 1 of 518Public Version

STATEMENT L

A. Accounting Cost of Service ECOS

1. Class Cost of Service



PDF SummaryPage Page ECOS Table Residential GS‐1 Sec GS‐1 Pri GS‐2 Irrigation Lighting

5 1‐1 Summary at Present Rates 1‐2 1‐3 1‐4 1‐5 1‐6 1‐7

12 2‐1 Equalized Return at Proposed ROR 2‐2 2‐3 2‐4 2‐5 2‐6 2‐7

19 3‐1 Electric Plant in Service 3‐2 3‐3 3‐4 3‐5 3‐6 3‐7

26 4‐1 Electric Plant in Service ‐ cont. 4‐2 4‐3 4‐4 4‐5 4‐6 4‐7

33 5‐1 Depreciation & Amortization Reserve 5‐2 5‐3 5‐4 5‐5 5‐6 5‐7

40 6‐1 Additions & Deductions 6‐2 6‐3 6‐4 6‐5 6‐6 6‐7

47 7‐1 Operating Revenues 7‐2 7‐3 7‐4 7‐5 7‐6 7‐7

54 8‐1 Operation & Maintenance Expense 8‐2 8‐3 8‐4 8‐5 8‐6 8‐7

61 9‐1 Operation & Maintenance Expense ‐ cont. 9‐2 9‐3 9‐4 9‐5 9‐6 9‐7




89 13‐1 Deprectiation & Amortization Expense 13‐2 13‐3 13‐4 13‐5 13‐6 13‐7

96 14‐1 Other Operating Expenses 14‐2 14‐3 14‐4 14‐5 14‐6 14‐7

103 15‐1 Income Tax Expense 15‐2 15‐3 15‐4 15‐5 15‐6 15‐7

110 16‐1 Income Tax Expense ‐ cont. 16‐2 16‐3 16‐4 16‐5 16‐6 16‐7

117 17‐1 Salaries & Wages 17‐2 17‐3 17‐4 17‐5 17‐6 17‐7

124 18‐1 Salaries & Wages ‐ cont. 18‐2 18‐3 18‐4 18‐5 18‐6 18‐7



145 21‐1 Allocation Factor Input Table 21‐2 21‐3 21‐4 21‐5 21‐6 21‐7

152 22‐1 Allocation Factor Input Table ‐ cont. 22‐2 22‐3 22‐4 22‐5 22‐6 22‐7




180 26‐1 Revenues & Billing Determinants 26‐2 26‐3 26‐4 26‐5 26‐6 26‐7

187 27‐1 Allocation Factors 27‐2 27‐3 27‐4 27‐5 27‐6 27‐7

Customer Class Detail Page

ECOS Table of Contents ‐ Class Cost of Service

1 of 2



PDF SummaryPage Page ECOS Table Residential GS‐1 Sec GS‐1 Pri GS‐2 Irrigation Lighting

Customer Class Detail Pages

ECOS Table of Contents ‐ Class Cost of Service

194 28‐1 Allocation Proportions Table 28‐2 28‐3 28‐4 28‐5 28‐6 28‐7

201 29‐1 Allocation Proportions Table ‐ cont. 29‐2 29‐3 29‐4 29‐5 29‐6 29‐7



222 32‐1 Revenues & Billing Determinant Factors 32‐2 32‐3 32‐4 32‐5 32‐6 32‐7

229 33‐1 Allocated Direct Assignments 33‐2 33‐3 33‐4 33‐5 33‐6 33‐7

236 34‐1 Revenue Requirements 34‐2 34‐3 34‐4 34‐5 34‐6 34‐7

2 of 2



1

NORTHWESTERN ENERGY - ELECTRIC UTILITY21-Sep-18 08:58 AM MONTANA EMBEDDED CLASS COST OF SERVICE STUDY

FOR THE TEST YEAR ENDED DECEMBER 31, 2017DOCKET NO. D2018.2.12

IRRIGATIONGS-1 GS-1 GS-2 GS-2 PUMPING & TOTAL

SCH LINE ALLOCATION TOTAL RESIDENTIAL SECONDARY PRIMARY SUBSTATION TRANSMISSION SPRINKLING LIGHTINGID NO. DESCRIPTION BASIS MONTANA SERVICE SERVICE SERVICE SERVICE SERVICE SERVICE SERVICE

(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

SUM 1 SUMMARY AT PRESENT RATES - 1 ReferenceSUM 2SUM 3 DEVELOPMENT OF RETURNSUM 4SUM 5 OPERATING REVENUESUM 6 Base Sales of Electricity SCH REV, LN 4 527,480,020 224,428,436 228,242,821 24,565,861 19,254,414 7,281,817 8,923,944 14,782,726SUM 7 Plus Other Sales: SCH REV, LN 8 108,861 44,474 49,492 5,959 4,272 1,930 1,745 987SUM 8 Other Operating Revenue SCH REV, LN 18 58,386,626 26,743,481 25,390,692 2,657,200 1,662,628 758,183 800,779 373,663SUM 9 TOTAL OPERATING REVENUE 585,975,508 251,216,391 253,683,005 27,229,020 20,921,315 8,041,931 9,726,468 15,157,377SUM 10SUM 11 OPERATING EXPENSESSUM 12 Operation and Maintenance Expense SCH O&M, LN 218 174,028,410 81,905,956 69,225,299 6,738,845 5,171,261 2,000,501 3,754,990 5,231,558SUM 13 Depreciation Expense SCH DAX, LN 35 116,250,361 52,453,632 48,593,009 4,935,893 3,316,484 1,195,058 2,571,005 3,185,281SUM 14 Regulatory Amortization Expense SCH DAX, LN 37 (1,827,814) (812,350) (773,827) (80,052) (61,930) (20,027) (38,727) (40,902)SUM 15 Taxes Other Than Income Taxes SCH OTX, LN 43 132,860,508 60,813,295 54,304,616 5,221,490 4,490,048 1,220,907 3,089,100 3,721,052SUM 16 State and Federal Income Taxes SCH ITX, LN 62 14,069,849 5,366,236 6,728,233 880,686 608,074 318,090 170,782 (2,252)SUM 17 TOTAL OPERATING EXPENSES 435,381,314 199,726,769 178,077,330 17,696,861 13,523,937 4,714,528 9,547,151 12,094,737SUM 18SUM 19 OPERATING INCOME (RETURN) 150,594,194 51,489,622 75,605,675 9,532,159 7,397,378 3,327,402 179,318 3,062,640SUM 20SUM 21SUM 22 DEVELOPMENT OF RATE BASESUM 23 Electric Plant in Service SCH PLT, LN 90 3,905,603,506 1,735,799,444 1,653,483,579 171,051,286 132,328,778 42,792,723 82,750,079 87,397,617SUM 24 Less: Depreciation & Amortization Reserve SCH D&A, LN 18 1,316,902,325 605,504,576 539,328,428 51,529,835 41,691,708 10,475,608 31,148,180 37,223,990SUM 25 Plus: Fuel Inventory SCH RBO, LN 4 1,292,220 526,277 586,583 70,538 50,249 22,917 24,054 11,603SUM 26 Plus: Utility Materials and Supplies SCH RBO, LN 11 17,234,838 7,991,865 7,013,251 659,890 535,919 127,150 409,331 497,432SUM 27 Plus: Cash Working Capital SCH RBO, LN 16 (79,610,469) (36,883,414) (32,182,516) (3,115,562) (2,508,653) (824,097) (1,783,643) (2,312,584)SUM 28 Plus: Prepayments SCH RBO, LN 17 0 0 0 0 0 0 0 0SUM 29 Less: Deductions to Rate Base SCH RBO, LN 37 166,388,539 85,586,503 61,968,031 6,579,177 5,036,821 1,610,088 2,870,857 2,737,061SUM 30SUM 31 TOTAL NET RATE BASE SCH RBO, LN 44 2,340,678,313 1,006,735,423 1,019,415,242 109,770,327 83,066,663 29,833,172 46,849,413 45,008,074SUM 32SUM 33SUM 34 RATE OF RETURN (PRESENT) 6.43% 5.11% 7.42% 8.68% 8.91% 11.15% 0.38% 6.80%SUM 35SUM 36 INDEX RATE OF RETURN (PRESENT) 1.00 0.79 1.15 1.35 1.38 1.73 0.06 1.06SUM 37SUM 38SUM 39SUM 40SUM 41SUM 42SUM 43SUM 44SUM 45SUM 46

NWE MT ECOS 08-29-18.xlsm COST OF SERVICE

STATEMENT L Class Cost of Service



2

21-Sep-18 08:58 AM

SCH LINE ALLOCATIONID NO. DESCRIPTION BASIS

(a) (b)

SUM 1 SUMMARY AT PRESENT RATES - 1 ReferenceSUM 2SUM 3 DEVELOPMENT OF RETURNSUM 4SUM 5 OPERATING REVENUESUM 6 Base Sales of Electricity SCH REV, LN 4 SUM 7 Plus Other Sales: SCH REV, LN 8 SUM 8 Other Operating Revenue SCH REV, LN 18 SUM 9 TOTAL OPERATING REVENUESUM 10SUM 11 OPERATING EXPENSESSUM 12 Operation and Maintenance Expense SCH O&M, LN 218 SUM 13 Depreciation Expense SCH DAX, LN 35 SUM 14 Regulatory Amortization Expense SCH DAX, LN 37 SUM 15 Taxes Other Than Income Taxes SCH OTX, LN 43 SUM 16 State and Federal Income Taxes SCH ITX, LN 62 SUM 17 TOTAL OPERATING EXPENSESSUM 18SUM 19 OPERATING INCOME (RETURN)SUM 20SUM 21SUM 22 DEVELOPMENT OF RATE BASESUM 23 Electric Plant in Service SCH PLT, LN 90 SUM 24 Less: Depreciation & Amortization Reserve SCH D&A, LN 18 SUM 25 Plus: Fuel Inventory SCH RBO, LN 4 SUM 26 Plus: Utility Materials and Supplies SCH RBO, LN 11 SUM 27 Plus: Cash Working Capital SCH RBO, LN 16 SUM 28 Plus: Prepayments SCH RBO, LN 17 SUM 29 Less: Deductions to Rate Base SCH RBO, LN 37 SUM 30SUM 31 TOTAL NET RATE BASE SCH RBO, LN 44 SUM 32SUM 33SUM 34 RATE OF RETURN (PRESENT)SUM 35SUM 36 INDEX RATE OF RETURN (PRESENT)SUM 37SUM 38SUM 39SUM 40SUM 41SUM 42SUM 43SUM 44SUM 45SUM 46

NORTHWESTERN ENERGY - ELECTRIC UTILITYMONTANA EMBEDDED CLASS COST OF SERVICE STUDY


RESIDENTIAL ALL RESIDENTLNON-CH & CH NON-CHOICE NET METERINGRESIDENTIAL EMPLOYEE

(k) (l) (m) (n) (o) (p) (q) (r)

223,205,546 148,256 1,074,63444,215 49 210

26,577,684 29,427 136,369249,827,445 177,733 1,211,213

81,311,434 88,675 505,84752,055,391 57,547 340,693

(806,328) (892) (5,130)60,332,445 66,805 414,044

5,342,131 5,916 18,190198,235,073 218,052 1,273,644

51,592,372 (40,319) (62,431)

1,722,931,255 1,906,762 10,961,427600,623,421 664,707 4,216,447

523,215 579 2,4837,926,715 8,774 56,376

(36,604,792) (40,327) (238,295)0 0 0

84,892,791 91,192 602,520

999,734,306 1,107,338 5,893,779

5.16% -3.64% -1.06%

0.80 -0.57 -0.16





3

21-Sep-18 08:58 AM


(a) (b)




GS-1 SECONDARY GS-1 SECONDARYNON DEMAND DEMAND

NON-CHOICE CHOICE NET METERING NON-CHOICE CHOICE NET METERING(s) (t) (u) (v) (w) (x) (y) (z) (aa)

29,257,033 42,907 160,029 194,460,516 1,440,596 2,881,7404,989 0 28 43,840 0 634

2,765,355 659 8,827 22,206,170 42,450 367,23032,027,378 43,566 168,885 216,710,527 1,483,046 3,249,604

9,556,764 17,696 43,370 58,306,347 466,970 834,1525,975,498 9,014 28,230 41,587,264 376,425 616,578

(91,086) (114) (434) (666,950) (5,255) (9,988)6,859,749 11,842 30,488 46,182,317 522,826 697,393

609,481 (607) 3,938 6,058,559 (28,833) 85,69722,910,405 37,831 105,592 151,467,537 1,332,133 2,223,832

9,116,972 5,735 63,293 65,242,990 150,913 1,025,771

194,628,969 243,056 926,724 1,425,113,631 11,229,026 21,342,17467,702,317 117,697 300,959 458,724,917 5,508,600 6,973,938

59,132 0 337 519,595 0 7,518887,479 1,594 3,847 5,953,407 75,666 91,258

(4,277,068) (7,697) (19,238) (27,221,589) (257,928) (398,996)0 0 0 0 0 0

6,958,291 6,912 33,838 53,749,992 399,583 819,415

115,571,641 110,356 572,068 884,940,593 5,069,851 13,150,733

7.89% 5.20% 11.06% 7.37% 2.98% 7.80%

1.23 0.81 1.72 1.15 0.46 1.21





4

21-Sep-18 08:58 AM


(a) (b)




GS-1 PRIMARY GS-1 PRIMARYNON DEMAND DEMANDNON-CH & CH NON-CHOICE CHOICE NET METERING

(ab) (ac) (ad) (ae) (af) (ag) (ah) (ai)

45,982 23,250,006 1,132,231 137,64311 5,913 0 36

4,719 2,614,097 19,084 19,30050,711 25,870,016 1,151,315 156,978

17,129 6,460,697 216,807 44,2139,771 4,743,684 150,619 31,818(149) (77,285) (2,105) (513)

10,291 4,958,475 218,117 34,6071,550 885,575 (11,494) 5,056

38,591 16,971,145 571,943 115,182

12,120 8,898,871 579,371 41,796

318,500 165,140,316 4,496,893 1,095,57697,467 48,888,933 2,201,185 342,251

126 69,992 0 4201,239 624,046 30,165 4,440

(7,144) (2,974,627) (113,256) (20,536)0 0 0 0

10,956 6,357,167 169,561 41,492

202,374 106,852,653 2,024,510 690,790

5.99% 8.33% 28.62% 6.05%

0.93 1.29 4.45 0.94





5

21-Sep-18 08:58 AM


(a) (b)




GS-2 SUBSTATION DEMAND GS-2 TRANSMISSION DEMANDNON-CHOICE CHOICE NON-CHOICE CHOICE

(aj) (ak) (al) (am) (an) (ao) (ap)

14,145,374 5,109,040 6,128,021 1,153,7964,272 0 1,930 0

1,637,367 25,261 757,952 23115,787,014 5,134,301 6,887,904 1,154,027

3,639,491 1,531,770 1,804,770 195,7312,581,221 735,263 1,168,194 26,863

(45,320) (16,610) (19,875) (152)2,551,925 1,938,123 1,109,034 111,873

698,424 (90,350) 318,558 (468)9,425,741 4,098,196 4,380,682 333,847

6,361,272 1,036,105 2,507,222 820,181

96,837,877 35,490,901 42,467,769 324,95424,353,264 17,338,445 10,350,117 125,491

50,249 0 22,917 0298,813 237,106 125,922 1,228

(1,606,611) (902,041) (746,420) (77,677)0 0 0 0

3,805,077 1,231,745 1,621,179 (11,091)

67,016,131 16,050,532 29,701,055 132,118

9.49% 6.46% 8.44% 620.80%

1.48 1.00 1.31 96.49





6

21-Sep-18 08:58 AM


(a) (b)




IRRIGATION - NON DEMAND IRRIGATION - DEMANDNON-CHOICE NET METERING NON-CHOICE NET METERING

(aq) (ar) (as) (at) (au) (av) (aw) (ax)

466,527 1,627 8,441,167 14,62388 0 1,653 3

40,724 42 757,827 2,185507,339 1,670 9,200,648 16,811

220,263 667 3,527,323 6,738145,369 477 2,419,756 5,403

(2,148) (7) (36,488) (84)175,888 559 2,905,862 6,791

7,609 33 162,888 251546,982 1,729 8,979,340 19,100

(39,643) (59) 221,308 (2,288)

4,589,674 15,153 77,965,725 179,5271,771,574 5,725 29,300,500 70,382

1,215 5 22,790 4523,359 74 384,956 941

(103,249) (320) (1,676,548) (3,526)0 0 0 0

154,651 520 2,709,137 6,549

2,553,210 8,564 44,188,658 98,981

-1.55% -0.69% 0.50% -2.31%

-0.24 -0.11 0.08 -0.36





7

21-Sep-18 08:58 AM


(a) (b)




LIGHTING NON DEMAND LIGHTING - CUSTOMER OWNED NON DEMANDCOMPANY OWNED NON-METERED METERED

NON-CHOICE CHOICE NON-CHOICE CHOICE NON-CHOICE CHOICE(ay) (az) (ba) (bb) (bc) (bd) (be) (bf)

12,627,143 1,008,816 857,006 26,476 260,766 2,519738 0 189 0 60 0

279,531 7,963 62,787 678 22,604 10112,907,413 1,016,779 919,982 27,154 283,429 2,620

4,366,255 490,338 265,680 8,784 98,645 1,8562,646,333 290,337 178,188 5,418 64,114 892

(33,671) (3,445) (2,742) (70) (964) (11)3,101,099 355,706 186,868 7,078 69,158 1,142

(17,973) (18,403) 26,739 (379) 7,823 (58)10,062,043 1,114,531 654,733 20,831 238,776 3,821

2,845,370 (97,753) 265,249 6,323 44,653 (1,201)

71,945,868 7,362,092 5,858,472 149,081 2,058,776 23,32831,020,044 3,565,275 1,863,362 72,749 691,270 11,290

8,688 0 2,222 0 692 0414,996 48,296 23,974 994 9,020 153

(1,928,472) (219,134) (116,733) (4,097) (43,371) (778)0 0 0 0 0 0

2,241,635 202,780 214,475 4,924 72,653 593

36,665,603 3,358,284 3,657,797 67,305 1,248,503 10,582

7.76% -2.91% 7.25% 9.39% 3.58% -11.35%

1.21 -0.45 1.13 1.46 0.56 -1.76





1





(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

SUM 47 EQUALIZED RETURN AT PROPOSED ROR - 2 ReferenceSUM 48SUM 49 DEVELOPMENT OF RETURN (EQUALIZED RATE LEVELS)SUM 50SUM 51 RATE BASE SCH SUM, LN 31 2,340,678,313 1,006,735,423 1,019,415,242 109,770,327 83,066,663 29,833,172 46,849,413 45,008,074SUM 52SUM 53 RATE OF RETURN 7.53% 7.53% 7.53% 7.53% 7.51% 7.53% 7.53% 7.52%SUM 54SUM 55 RETURN (RATE BASE * ROR) 176,201,378 75,797,521 76,746,542 8,262,445 6,236,621 2,246,008 3,527,311 3,384,929SUM 56SUM 57 PLUS:SUM 58 OPERATING EXPENSESSUM 59 Operation and Maintenance Expense SCH O&M, LN 218 174,028,410 81,905,956 69,225,299 6,738,845 5,171,261 2,000,501 3,754,990 5,231,558SUM 60 Depreciation Expense SCH SUM, LN 13 116,250,361 52,453,632 48,593,009 4,935,893 3,316,484 1,195,058 2,571,005 3,185,281SUM 61 Regulatory Amortization Expense SCH DAX, LN 37 (1,827,814) (812,350) (773,827) (80,052) (61,930) (20,027) (38,727) (40,902)SUM 62 Taxes Other Than Income Taxes SCH SUM, LN 15 132,860,508 60,813,295 54,304,616 5,221,490 4,490,048 1,220,907 3,089,100 3,721,052SUM 63 State and Federal Income Taxes CALCULATED 23,324,254 14,151,081 7,140,541 421,813 188,578 (72,725) 1,380,742 114,223SUM 64 TOTAL OPERATING EXPENSES 444,635,718 208,511,614 178,489,638 17,237,988 13,104,441 4,323,714 10,757,111 12,211,212SUM 65SUM 66 EQUALS TOTAL COST OF SERVICE 620,837,097 284,309,135 255,236,180 25,500,434 19,341,062 6,569,721 14,284,423 15,596,141SUM 67SUM 68 LESS:SUM 69 OTHER SALES REVENUE SCH REV, LN 8 108,861 44,474 49,492 5,959 4,272 1,930 1,745 987SUM 70 OTHER OPERATING REVENUES SCH REV, LN 18 58,386,626 26,743,481 25,390,692 2,657,200 1,662,628 758,183 800,779 373,663SUM 71SUM 72 EQUALS:SUM 73 PROPOSED SALES OF ELECTRICITY @ EQUALIZED ROR 562,341,609 257,521,180 229,795,996 22,837,275 17,674,162 5,809,608 13,481,899 15,221,490SUM 74SUM 75SUM 76 TOTAL COST OF SERVICE INCREASE/DECREASE 34,861,589 33,092,744 1,553,175 (1,728,587) (1,580,253) (1,472,209) 4,557,955 438,764SUM 77SUM 78SUM 79 TOTAL PROPOSED (EQUALIZED ROR) RETAIL SALES REVENUES 562,341,609 257,521,180 229,795,996 22,837,275 17,674,162 5,809,608 13,481,899 15,221,490SUM 80 REVENUE INCREASE TO RETAIL REVENUES (%) 6.61% 14.75% 0.68% -7.04% -8.21% -20.22% 51.08% 2.97%SUM 81SUM 82SUM 83SUM 84SUM 85SUM 86SUM 87SUM 88SUM 89SUM 90SUM 91SUM 92





2

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(a) (b)

SUM 47 EQUALIZED RETURN AT PROPOSED ROR - 2 ReferenceSUM 48SUM 49 DEVELOPMENT OF RETURN (EQUALIZED RATE LEVELS)SUM 50SUM 51 RATE BASE SCH SUM, LN 31 SUM 52SUM 53 RATE OF RETURNSUM 54SUM 55 RETURN (RATE BASE * ROR)SUM 56SUM 57 PLUS:SUM 58 OPERATING EXPENSESSUM 59 Operation and Maintenance Expense SCH O&M, LN 218 SUM 60 Depreciation Expense SCH SUM, LN 13 SUM 61 Regulatory Amortization Expense SCH DAX, LN 37 SUM 62 Taxes Other Than Income Taxes SCH SUM, LN 15 SUM 63 State and Federal Income Taxes CALCULATEDSUM 64 TOTAL OPERATING EXPENSESSUM 65SUM 66 EQUALS TOTAL COST OF SERVICESUM 67SUM 68 LESS:SUM 69 OTHER SALES REVENUE SCH REV, LN 8 SUM 70 OTHER OPERATING REVENUES SCH REV, LN 18 SUM 71SUM 72 EQUALS:SUM 73 PROPOSED SALES OF ELECTRICITY @ EQUALIZED RORSUM 74SUM 75SUM 76 TOTAL COST OF SERVICE INCREASE/DECREASESUM 77SUM 78SUM 79 TOTAL PROPOSED (EQUALIZED ROR) RETAIL SALES REVENUESSUM 80 REVENUE INCREASE TO RETAIL REVENUES (%)SUM 81SUM 82SUM 83SUM 84SUM 85SUM 86SUM 87SUM 88SUM 89SUM 90SUM 91SUM 92




(k) (l) (m) (n) (o) (p) (q) (r)

999,734,306 1,107,338 5,893,779

7.53% 7.53% 7.53%

75,270,404 83,372 443,745

81,311,434 88,675 505,84752,055,391 57,547 340,693

(806,328) (892) (5,130)60,332,445 66,805 414,04413,899,342 50,618 201,121

206,792,285 262,753 1,456,576

282,062,689 346,125 1,900,321

44,215 49 21026,577,684 29,427 136,369

255,440,790 316,649 1,763,742

32,235,244 168,392 689,108

255,440,790 316,649 1,763,74214.44% 113.58% 64.12%





3

21-Sep-18 08:58 AM


(a) (b)






115,571,641 110,356 572,068 884,940,593 5,069,851 13,150,733

7.53% 7.42% 7.53% 7.53% 7.42% 7.53%

8,701,436 8,188 43,071 66,627,539 376,183 990,124

9,556,764 17,696 43,370 58,306,347 466,970 834,1525,975,498 9,014 28,230 41,587,264 376,425 616,578

(91,086) (114) (434) (666,950) (5,255) (9,988)6,859,749 11,842 30,488 46,182,317 522,826 697,393

459,306 279 (3,370) 6,558,933 52,579 72,81422,760,231 38,717 98,284 151,967,911 1,413,545 2,210,950

31,461,667 46,906 141,355 218,595,450 1,789,728 3,201,074

4,989 0 28 43,840 0 6342,765,355 659 8,827 22,206,170 42,450 367,230

28,691,323 46,247 132,499 196,345,439 1,747,278 2,833,209

(565,710) 3,340 (27,530) 1,884,923 306,682 (48,530)

28,691,323 46,247 132,499 196,345,439 1,747,278 2,833,209-1.93% 7.78% -17.20% 0.97% 21.29% -1.68%





4

21-Sep-18 08:58 AM


(a) (b)






202,374 106,852,653 2,024,510 690,790

7.53% 7.53% 7.42% 7.53%

15,237 8,044,980 150,219 52,010

17,129 6,460,697 216,807 44,2139,771 4,743,684 150,619 31,818(149) (77,285) (2,105) (513)

10,291 4,958,475 218,117 34,6072,676 576,979 (166,590) 8,747

39,717 16,662,550 416,848 118,873

54,954 24,707,530 567,067 170,883

11 5,913 0 364,719 2,614,097 19,084 19,300

50,225 22,087,520 547,983 151,548

4,243 (1,162,486) (584,248) 13,905

50,225 22,087,520 547,983 151,5489.23% -5.00% -51.60% 10.10%





5

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(a) (b)






67,016,131 16,050,532 29,701,055 132,118

7.53% 7.42% 7.53% 7.42%

5,045,672 1,190,949 2,236,205 9,803

3,639,491 1,531,770 1,804,770 195,7312,581,221 735,263 1,168,194 26,863

(45,320) (16,610) (19,875) (152)2,551,925 1,938,123 1,109,034 111,873

222,968 (34,390) 220,613 (293,337)8,950,285 4,154,156 4,282,737 40,977

13,995,957 5,345,106 6,518,941 50,780

4,272 0 1,930 01,637,367 25,261 757,952 231

12,354,317 5,319,845 5,759,059 50,549

(1,791,057) 210,804 (368,963) (1,103,247)

12,354,317 5,319,845 5,759,059 50,549-12.66% 4.13% -6.02% -95.62%





6

21-Sep-18 08:58 AM


(a) (b)






2,553,210 8,564 44,188,658 98,981

7.53% 7.53% 7.53% 7.53%

192,232 645 3,326,982 7,452

220,263 667 3,527,323 6,738145,369 477 2,419,756 5,403

(2,148) (7) (36,488) (84)175,888 559 2,905,862 6,791

91,409 288 1,285,275 3,771630,781 1,983 10,101,727 22,620

823,014 2,628 13,428,709 30,072

88 0 1,653 340,724 42 757,827 2,185

782,202 2,585 12,669,229 27,884

315,675 958 4,228,061 13,261

782,202 2,585 12,669,229 27,88467.66% 58.89% 50.09% 90.68%





7

21-Sep-18 08:58 AM


(a) (b)






36,665,603 3,358,284 3,657,797 67,305 1,248,503 10,582

7.53% 7.42% 7.53% 7.42% 7.53% 7.42%

2,760,568 249,185 275,397 4,994 94,000 785

4,366,255 490,338 265,680 8,784 98,645 1,8562,646,333 290,337 178,188 5,418 64,114 892

(33,671) (3,445) (2,742) (70) (964) (11)3,101,099 355,706 186,868 7,078 69,158 1,142

(48,620) 106,979 30,407 (859) 25,657 66010,031,396 1,239,914 658,401 20,351 256,610 4,539

12,791,964 1,489,099 933,798 25,345 350,611 5,324

738 0 189 0 60 0279,531 7,963 62,787 678 22,604 101

12,511,695 1,481,136 870,822 24,667 327,947 5,224

(115,449) 472,320 13,816 (1,809) 67,181 2,704

12,511,695 1,481,136 870,822 24,667 327,947 5,224-0.91% 46.82% 1.61% -6.83% 25.76% 107.35%





1





(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

PLT 1 DEVELOPMENT OF RATE BASE - 3PLT 2PLT 3 ELECTRIC PLANT IN SERVICEPLT 4PLT 5 INTANGIBLE PLANTPLT 6 301-Organization TOTPLT 19,455 8,647 8,237 852 659 213 412 435PLT 7 302-Franchises and Consents TOTPLT 17,054,687 7,579,755 7,220,304 746,934 577,843 186,864 361,347 381,641PLT 8 303.3-BPA - Rattlesnake Line DTRAN 844,858 385,668 368,995 38,665 25,418 11,793 10,014 4,305PLT 9 303.5-Misc. Intangible Plant (Computer Software) SALWAGES 6,350,767 3,000,968 2,478,813 221,166 191,874 67,220 148,699 242,028PLT 10 TOTAL INTANGIBLE 24,269,767 10,975,037 10,076,348 1,007,616 795,794 266,090 520,472 628,410PLT 11PLT 12PLT 13 PRODUCTION PLANTPLT 14 Steam Production - CU4 (Accts 300-317) DPROD1 424,409,286 174,817,840 191,932,008 23,258,986 16,655,972 7,533,843 6,217,742 3,992,895PLT 15PLT 16 Hydraulic Production (Accts 330-337) DPROD2 988,229,787 399,838,656 452,265,792 54,221,112 38,926,268 17,550,771 16,697,260 8,729,929PLT 17PLT 18 Other Production (Accts 340-347)PLT 19 David Gates Generating Station DPROD3 186,818,078 75,979,734 85,224,347 10,267,807 7,362,214 3,324,345 2,969,647 1,689,983PLT 20 Spion Kop Wind Farm DPROD4 84,612,573 35,016,046 38,349,101 4,660,051 3,383,016 1,507,377 883,309 813,672PLT 21 Two Dot Wind Farm DPROD5 21,765,985 9,007,630 9,865,035 1,198,765 870,257 387,762 227,225 209,311PLT 22 Other Generation DPROD6 0 0 0 0 0 0 0 0PLT 23 Total Other Production 293,196,636 120,003,409 133,438,483 16,126,623 11,615,487 5,219,484 4,080,181 2,712,967PLT 24PLT 25 TOTAL PRODUCTION PLANT 1,705,835,709 694,659,906 777,636,283 93,606,721 67,197,727 30,304,098 26,995,183 15,435,790PLT 26PLT 27PLT 28 TRANSMISSION PLANT:PLT 29 350-Land and Land Rights DTRAN 36,467,830 16,647,147 15,927,453 1,668,933 1,097,143 509,052 432,270 185,833PLT 30 352-Structures & Improvements DTRAN 30,158,923 13,767,203 13,172,015 1,380,209 907,338 420,987 357,487 153,684PLT 31 353-Station Equipment DTRAN 242,642,339 110,763,448 105,974,893 11,104,410 7,299,951 3,387,029 2,876,150 1,236,457PLT 32 354-Tower and Fixtures DTRAN 27,952,645 12,760,062 12,208,416 1,279,239 840,962 390,189 331,335 142,441PLT 33 355-Poles & Fixtures DTRAN 271,152,898 123,778,191 118,426,980 12,409,182 8,157,698 3,785,007 3,214,099 1,381,742PLT 34 356-Overhead Conductor DTRAN 153,658,855 70,143,507 67,111,044 7,032,124 4,622,862 2,144,914 1,821,389 783,015PLT 35 357-Underground Conduit DTRAN 34,632 15,809 15,126 1,585 1,042 483 411 176PLT 36 358-Underground Conductor DTRAN 833,391 380,433 363,986 38,140 25,073 11,633 9,879 4,247PLT 37 359-Roads and Trails DTRAN 2,407,966 1,099,209 1,051,688 110,199 72,444 33,613 28,543 12,271PLT 38 TOTAL TRANSMISSION PLANT 765,309,479 349,355,008 334,251,600 35,024,020 23,024,514 10,682,908 9,071,562 3,899,866PLT 39PLT 40PLT 41PLT 42PLT 43PLT 44PLT 45PLT 46





2

21-Sep-18 08:58 AM


(a) (b)

PLT 1 DEVELOPMENT OF RATE BASE - 3PLT 2PLT 3 ELECTRIC PLANT IN SERVICEPLT 4PLT 5 INTANGIBLE PLANTPLT 6 301-Organization TOTPLTPLT 7 302-Franchises and Consents TOTPLTPLT 8 303.3-BPA - Rattlesnake Line DTRANPLT 9 303.5-Misc. Intangible Plant (Computer Software) SALWAGESPLT 10 TOTAL INTANGIBLE PLT 11PLT 12PLT 13 PRODUCTION PLANTPLT 14 Steam Production - CU4 (Accts 300-317) DPROD1PLT 15PLT 16 Hydraulic Production (Accts 330-337) DPROD2PLT 17PLT 18 Other Production (Accts 340-347)PLT 19 David Gates Generating Station DPROD3PLT 20 Spion Kop Wind Farm DPROD4PLT 21 Two Dot Wind Farm DPROD5PLT 22 Other Generation DPROD6PLT 23 Total Other Production PLT 24PLT 25 TOTAL PRODUCTION PLANTPLT 26PLT 27PLT 28 TRANSMISSION PLANT:PLT 29 350-Land and Land Rights DTRANPLT 30 352-Structures & Improvements DTRANPLT 31 353-Station Equipment DTRANPLT 32 354-Tower and Fixtures DTRANPLT 33 355-Poles & Fixtures DTRANPLT 34 356-Overhead Conductor DTRANPLT 35 357-Underground Conduit DTRANPLT 36 358-Underground Conductor DTRANPLT 37 359-Roads and Trails DTRANPLT 38 TOTAL TRANSMISSION PLANTPLT 39PLT 40PLT 41PLT 42PLT 43PLT 44PLT 45PLT 46




(k) (l) (m) (n) (o) (p) (q) (r)

8,582 9 557,523,563 8,326 47,866

383,424 425 1,8192,978,805 3,261 18,903

10,894,374 12,021 68,642

173,800,765 192,439 824,635

397,512,940 440,142 1,885,574

75,537,756 83,638 358,33934,812,365 38,546 165,135

8,955,234 9,916 42,4800 0 0

119,305,355 132,100 565,954

690,619,061 764,681 3,276,163

16,550,289 18,325 78,53213,687,102 15,155 64,946

110,118,999 121,928 522,52112,685,821 14,046 60,195

123,058,019 136,255 583,91769,735,394 77,214 330,898

15,717 17 75378,220 419 1,795

1,092,813 1,210 5,185347,322,375 384,569 1,648,064





3

21-Sep-18 08:58 AM


(a) (b)






970 1 5 7,099 56 106849,891 1,061 4,047 6,223,076 49,034 93,195

39,889 0 119 323,582 0 5,406370,722 819 1,626 2,058,465 18,592 28,588

1,261,471 1,882 5,796 8,612,221 67,682 127,296

19,348,212 0 110,327 170,013,884 0 2,459,585

45,591,817 0 259,973 400,617,995 0 5,796,006

8,591,262 0 48,989 75,491,926 0 1,092,1713,865,897 0 22,044 33,969,862 0 491,299

994,475 0 5,671 8,738,506 0 126,3830 0 0 0 0 0

13,451,633 0 76,704 118,200,294 0 1,709,853

78,391,662 0 447,004 688,832,172 0 9,965,444

1,721,767 0 5,118 13,967,217 0 233,3511,423,903 0 4,233 11,550,899 0 192,981

11,455,948 0 34,053 92,932,270 0 1,552,6221,319,737 0 3,923 10,705,892 0 178,864

12,802,025 0 38,055 103,851,844 0 1,735,0557,254,743 0 21,565 58,851,503 0 983,233

1,635 0 5 13,264 0 22239,347 0 117 319,190 0 5,333

113,688 0 338 922,254 0 15,40836,132,793 0 107,406 293,114,334 0 4,897,068





4

21-Sep-18 08:58 AM


(a) (b)






2 823 22 51,391 721,122 19,637 4,784

69 38,311 0 284673 210,239 8,759 1,495

2,134 970,495 28,418 6,569

41,493 23,078,862 0 138,632

96,884 53,801,052 0 323,176

18,338 10,188,270 0 61,2008,322 4,623,953 0 27,7752,141 1,189,479 0 7,145

0 0 0 028,801 16,001,702 0 96,120

167,178 92,881,616 0 557,927

2,976 1,653,677 0 12,2802,461 1,367,592 0 10,155

19,802 11,002,903 0 81,7052,281 1,267,546 0 9,412

22,129 12,295,747 0 91,30512,540 6,967,842 0 51,741

3 1,570 0 1268 37,791 0 281

197 109,192 0 81162,458 34,703,859 0 257,702





5

21-Sep-18 08:58 AM


(a) (b)






482 177 212 2422,864 154,979 185,445 1,419

25,418 0 11,793 0113,534 78,340 57,491 9,729562,298 233,495 254,941 11,149

16,655,972 0 7,533,843 0

38,926,268 0 17,550,771 0

7,362,214 0 3,324,345 03,383,016 0 1,507,377 0

870,257 0 387,762 00 0 0 0

11,615,487 0 5,219,484 0

67,197,727 0 30,304,098 0

1,097,143 0 509,052 0907,338 0 420,987 0

7,299,951 0 3,387,029 0840,962 0 390,189 0

8,157,698 0 3,785,007 04,622,862 0 2,144,914 0

1,042 0 483 025,073 0 11,633 072,444 0 33,613 0

23,024,514 0 10,682,908 0





6

21-Sep-18 08:58 AM


(a) (b)






23 0 388 120,042 66 340,455 784

506 0 9,480 288,917 25 139,518 239

29,487 92 489,842 1,052

314,169 1,174 5,890,797 11,601

843,677 3,152 15,819,276 31,154

150,050 561 2,813,496 5,54144,632 167 836,862 1,64811,481 43 215,277 424

0 0 0 0206,163 770 3,865,635 7,613

1,364,010 5,097 25,575,708 50,368

21,824 3 409,217 1,22518,049 3 338,423 1,013

145,211 22 2,722,767 8,15016,728 3 313,666 939

162,274 25 3,042,694 9,10791,958 14 1,724,255 5,161

21 0 389 1499 0 9,352 28

1,441 0 27,021 81458,006 70 8,587,783 25,704





7

21-Sep-18 08:58 AM


(a) (b)






358 37 29 1 10 0314,168 32,148 25,582 651 8,990 102

3,195 0 819 0 291 0204,441 24,743 8,931 351 3,482 80522,162 56,928 35,362 1,003 12,773 182

2,983,972 0 763,735 0 245,187 0

6,539,644 0 1,673,837 0 516,447 0

1,265,027 0 323,762 0 101,194 0607,594 0 155,537 0 50,542 0156,299 0 40,011 0 13,001 0

0 0 0 0 0 02,028,920 0 519,310 0 164,737 0

11,552,536 0 2,956,883 0 926,371 0

137,921 0 35,350 0 12,562 0114,060 0 29,234 0 10,389 0917,668 0 235,204 0 83,586 0105,716 0 27,096 0 9,629 0

1,025,494 0 262,840 0 93,407 0581,134 0 148,948 0 52,933 0

131 0 34 0 12 03,152 0 808 0 287 09,107 0 2,334 0 829 0

2,894,383 0 741,848 0 263,635 0





1





(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

PLT 47 ELECTRIC PLANT IN SERVICE CONTINUED - 4PLT 48PLT 49 DISTRIBUTION PLANTPLT 50 360-Land and Land Rights DDISPSUB 10,275,371 4,159,114 3,491,668 423,427 1,767,440 0 322,321 111,401PLT 51 361-Structures & Improvements DDISPSUB 17,379,593 7,034,656 5,905,750 716,177 2,989,419 0 545,169 188,422PLT 52 362-Station Equipment DDISPSUB 195,254,877 79,032,402 66,349,452 8,046,045 33,585,292 0 6,124,819 2,116,867PLT 53 364-Towers and FixturesPLT 54 Primary 1ø & 2ø DDISTPOL 114,665,603 56,557,196 47,481,019 4,729,471 0 0 4,383,045 1,514,873PLT 55 Primary 3ø DDISTPOL2 139,277,418 68,085,960 57,159,672 6,931,621 0 0 5,276,496 1,823,669PLT 56 Secondary 1ø & 2ø DDISTSOL 16,110,043 8,632,044 7,246,792 0 0 0 0 231,208PLT 57 Secondary 3ø DDISTSOL2 703,968 0 703,968 0 0 0 0 0PLT 58 Total Account 364 270,757,033 133,275,200 112,591,451 11,661,092 0 0 9,659,541 3,569,750PLT 59 365-Overhead Conductors & DevicesPLT 60 Primary 1ø & 2ø DDISTPOL 48,831,418 24,085,410 20,220,235 2,014,089 0 0 1,866,561 645,123PLT 61 Primary 3ø DDISTPOL2 59,312,589 28,995,042 24,341,980 2,951,896 0 0 2,247,045 776,626PLT 62 Secondary 1ø & 2ø DDISTSOL 6,860,612 3,676,036 3,086,114 0 0 0 0 98,462PLT 63 Secondary 3ø DDISTSOL2 299,791 0 299,791 0 0 0 0 0PLT 64 Total Account 365 115,304,411 56,756,488 47,948,121 4,965,985 0 0 4,113,606 1,520,211PLT 65 366-Underground ConduitPLT 66 Primary 1ø & 2ø DDISTPUL 66,256,793 32,680,231 27,435,778 2,732,812 0 0 2,532,638 875,334PLT 67 Primary 3ø DDISTPUL2 39,097,578 19,112,906 16,045,708 1,945,826 0 0 1,481,204 511,935PLT 68 Secondary 1ø & 2ø DDISTSUL 6,947,183 3,722,423 3,125,056 0 0 0 0 99,704PLT 69 Secondary 3ø DDISTSUL2 112,414 0 112,414 0 0 0 0 0PLT 70 Total Account 366 112,413,969 55,515,560 46,718,956 4,678,638 0 0 4,013,842 1,486,973PLT 71 367 - Underground ConductorPLT 72 Primary 1ø & 2ø DDISTPUL 112,904,601 55,688,606 46,751,818 4,656,837 0 0 4,315,731 1,491,608PLT 73 Primary 3ø DDISTPUL2 66,624,059 32,569,264 27,342,619 3,315,776 0 0 2,524,039 872,361PLT 74 Secondary 1ø & 2ø DDISTSUL 11,838,318 6,343,178 5,325,239 0 0 0 0 169,901PLT 75 Secondary 3ø DDISTSUL2 191,559 0 191,559 0 0 0 0 0PLT 76 Total Account 367 191,558,536 94,601,048 79,611,234 7,972,613 0 0 6,839,770 2,533,870PLT 77 368-Line Transformers DDISTSLT 204,150,634 106,493,758 89,403,869 0 0 0 8,253,007 0PLT 78 369-Services CSERVICE 121,326,185 91,116,881 28,537,502 0 0 0 1,671,802 0PLT 79 370-Meters CMETERS 53,194,975 21,155,814 26,173,721 884,099 1,076,970 854,681 3,029,465 20,225PLT 80 371-Inst. on Customer Premises CUSTPREM 0 0 0 0 0 0 0 0PLT 81 373-Street Lighting / Signal Systems CLIGHT 53,003,623 0 0 0 0 0 0 53,003,623PLT 82 TOTAL DISTRIBUTION PLANT 1,344,619,207 649,140,921 506,731,724 39,348,075 39,419,122 854,681 44,573,341 64,551,343PLT 83PLT 84 TOTAL PROD, TRANS, & DIST PLANT 3,815,764,395 1,693,155,835 1,618,619,607 167,978,817 129,641,363 41,841,687 80,640,086 83,886,999PLT 85PLT 86 TOTAL GENERAL PLANT SALWAGXAG 89,936,500 42,498,266 35,103,749 3,132,046 2,717,223 951,931 2,105,801 3,427,484PLT 87PLT 88 REGULATORY PLANT ADJUSTMENT TOTPLT (24,367,156) (10,829,695) (10,316,125) (1,067,193) (825,602) (266,985) (516,280) (545,276)PLT 89PLT 90 TOTAL ELECTRIC PLANT IN SERVICE 3,905,603,506 1,735,799,444 1,653,483,579 171,051,286 132,328,778 42,792,723 82,750,079 87,397,617PLT 91PLT 92





2

21-Sep-18 08:58 AM


(a) (b)

PLT 47 ELECTRIC PLANT IN SERVICE CONTINUED - 4PLT 48PLT 49 DISTRIBUTION PLANTPLT 50 360-Land and Land Rights DDISPSUBPLT 51 361-Structures & Improvements DDISPSUBPLT 52 362-Station Equipment DDISPSUBPLT 53 364-Towers and FixturesPLT 54 Primary 1ø & 2ø DDISTPOLPLT 55 Primary 3ø DDISTPOL2PLT 56 Secondary 1ø & 2ø DDISTSOLPLT 57 Secondary 3ø DDISTSOL2PLT 58 Total Account 364PLT 59 365-Overhead Conductors & DevicesPLT 60 Primary 1ø & 2ø DDISTPOLPLT 61 Primary 3ø DDISTPOL2PLT 62 Secondary 1ø & 2ø DDISTSOLPLT 63 Secondary 3ø DDISTSOL2PLT 64 Total Account 365PLT 65 366-Underground ConduitPLT 66 Primary 1ø & 2ø DDISTPULPLT 67 Primary 3ø DDISTPUL2PLT 68 Secondary 1ø & 2ø DDISTSULPLT 69 Secondary 3ø DDISTSUL2PLT 70 Total Account 366PLT 71 367 - Underground ConductorPLT 72 Primary 1ø & 2ø DDISTPULPLT 73 Primary 3ø DDISTPUL2PLT 74 Secondary 1ø & 2ø DDISTSULPLT 75 Secondary 3ø DDISTSUL2PLT 76 Total Account 367PLT 77 368-Line Transformers DDISTSLTPLT 78 369-Services CSERVICEPLT 79 370-Meters CMETERSPLT 80 371-Inst. on Customer Premises CUSTPREMPLT 81 373-Street Lighting / Signal Systems CLIGHTPLT 82 TOTAL DISTRIBUTION PLANTPLT 83PLT 84 TOTAL PROD, TRANS, & DIST PLANTPLT 85PLT 86 TOTAL GENERAL PLANT SALWAGXAGPLT 87PLT 88 REGULATORY PLANT ADJUSTMENT TOTPLTPLT 89PLT 90 TOTAL ELECTRIC PLANT IN SERVICEPLT 91PLT 92




(k) (l) (m) (n) (o) (p) (q) (r)

4,114,905 4,556 39,6526,959,883 7,706 67,067

78,192,345 86,578 753,479

55,956,034 61,957 539,20567,362,255 74,587 649,118

8,540,291 9,456 82,2960 0 0

131,858,580 146,000 1,270,619

23,829,399 26,385 229,62628,686,845 31,763 276,433

3,636,963 4,027 35,0470 0 0

56,153,208 62,175 541,105

32,332,864 35,800 311,56718,909,749 20,938 182,219

3,682,856 4,078 35,4890 0 0

54,925,469 60,816 529,274

55,096,676 61,006 530,92432,223,076 35,679 310,509

6,275,755 6,949 60,4750 0 0

93,595,507 103,633 901,908105,361,806 116,661 1,015,290

90,488,775 99,888 528,21821,009,978 23,192 122,643

0 0 00 0 0

642,660,457 711,207 5,769,258

1,680,601,892 1,860,458 10,693,485

42,184,398 46,179 267,689

(10,749,410) (11,896) (68,389)

1,722,931,255 1,906,762 10,961,427





3

21-Sep-18 08:58 AM


(a) (b)






402,447 1,183 2,071 2,958,180 83,228 44,560680,692 2,001 3,502 5,003,417 140,770 75,368

7,647,382 22,478 39,349 56,211,991 1,581,509 846,743

5,472,622 16,086 28,159 40,226,445 1,131,760 605,9466,588,176 19,365 33,899 48,426,307 1,362,461 729,464

835,259 2,455 4,298 6,139,562 172,735 92,4830 0 0 674,817 18,986 10,165

12,896,057 37,906 66,356 95,467,131 2,685,942 1,438,058

2,330,567 6,850 11,992 17,130,807 481,971 258,0482,805,636 8,247 14,436 20,622,795 580,217 310,649

355,703 1,046 1,830 2,614,590 73,561 39,3850 0 0 287,377 8,085 4,329

5,491,907 16,143 28,258 40,655,569 1,143,834 612,410

3,162,225 9,295 16,271 23,243,895 653,961 350,1321,849,415 5,436 9,516 13,594,101 382,466 204,773

360,191 1,059 1,853 2,647,582 74,489 39,8820 0 0 107,759 3,032 1,623

5,371,831 15,790 27,640 39,593,337 1,113,948 596,410

5,388,575 15,839 27,727 39,608,658 1,114,379 596,6403,151,487 9,263 16,216 23,164,969 651,740 348,943

613,783 1,804 3,158 4,511,601 126,933 67,9600 0 0 183,626 5,166 2,766

9,153,845 26,906 47,100 67,468,855 1,898,218 1,016,30910,304,615 30,289 53,022 75,743,948 2,131,036 1,140,96019,578,348 67,146 70,211 8,682,765 52,783 86,249

3,280,221 11,250 11,763 22,510,047 136,839 223,6000 0 0 0 0 00 0 0 0 0 0

74,807,346 231,090 349,273 414,295,240 10,968,108 6,080,667

189,331,801 231,090 903,683 1,396,241,746 10,968,108 20,943,180

5,249,992 11,600 23,027 29,150,983 263,294 404,853

(1,214,295) (1,516) (5,782) (8,891,319) (70,058) (133,154)

194,628,969 243,056 926,724 1,425,113,631 11,229,026 21,342,174





4

21-Sep-18 08:58 AM


(a) (b)






618 344,669 75,630 2,5101,045 582,967 127,919 4,246

11,739 6,549,470 1,437,134 47,702

8,401 4,686,934 0 34,13610,113 5,642,331 1,238,083 41,095

0 0 0 00 0 0 0

18,514 10,329,264 1,238,083 75,231

3,578 1,995,975 0 14,5374,307 2,402,839 527,249 17,501

0 0 0 00 0 0 0

7,884 4,398,814 527,249 32,038

4,854 2,708,233 0 19,7252,839 1,583,900 347,551 11,536

0 0 0 00 0 0 0

7,693 4,292,133 347,551 31,261

8,272 4,614,953 0 33,6124,838 2,699,037 592,243 19,658

0 0 0 00 0 0 0

13,109 7,313,991 592,243 53,2700 0 0 00 0 0 0

18,583 826,049 26,683 12,7850 0 0 00 0 0 0

79,185 34,637,356 4,372,492 259,042

308,821 162,222,831 4,372,492 1,074,672

9,532 2,977,304 124,039 21,171

(1,987) (1,030,314) (28,056) (6,835)

318,500 165,140,316 4,496,893 1,095,576





5

21-Sep-18 08:58 AM


(a) (b)






213,926 1,553,514 0 0361,831 2,627,588 0 0

4,065,073 29,520,219 0 0

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

0 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 00 0 0 0

408,866 668,104 676,623 178,0590 0 0 00 0 0 0

5,049,697 34,369,425 676,623 178,059

95,271,938 34,369,425 41,663,629 178,059

1,607,814 1,109,409 814,157 137,773

(604,174) (221,429) (264,957) (2,027)

96,837,877 35,490,901 42,467,769 324,954





6

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(a) (b)






16,276 70 305,178 79727,529 118 516,174 1,348

309,277 1,326 5,799,069 15,147

221,325 949 4,149,932 10,840266,440 1,142 4,995,864 13,049

0 0 0 00 0 0 0

487,765 2,091 9,145,796 23,889

94,253 404 1,767,287 4,616113,466 486 2,127,535 5,557

0 0 0 00 0 0 0

207,719 891 3,894,823 10,173

127,887 548 2,397,939 6,26374,794 321 1,402,425 3,663

0 0 0 00 0 0 0

202,682 869 3,800,365 9,927

217,926 934 4,086,198 10,673127,453 546 2,389,797 6,242

0 0 0 00 0 0 0

345,379 1,481 6,475,995 16,915416,741 1,787 7,814,069 20,410537,166 855 1,133,353 428

89,999 143 2,938,214 1,1090 0 0 00 0 0 0

2,640,532 9,630 41,823,035 100,144

4,462,547 14,796 75,986,526 176,216

126,275 360 1,975,788 3,379

(28,635) (95) (486,430) (1,120)

4,589,674 15,153 77,965,725 179,527





7

21-Sep-18 08:58 AM


(a) (b)






75,787 6,623 19,661 1,392 7,734 204128,185 11,202 33,254 2,354 13,081 346

1,440,119 125,848 373,599 26,450 146,967 3,884

1,030,579 90,060 267,355 18,928 105,172 2,7791,240,654 108,418 321,854 22,786 126,611 3,346

157,292 13,745 40,805 2,889 16,052 4240 0 0 0 0 0

2,428,525 212,222 630,014 44,603 247,835 6,550

438,882 38,353 113,856 8,061 44,789 1,184528,344 46,171 137,064 9,704 53,918 1,425

66,984 5,854 17,377 1,230 6,836 1810 0 0 0 0 0

1,034,210 90,377 268,297 18,995 105,543 2,789

595,495 52,039 154,485 10,937 60,771 1,606348,273 30,435 90,350 6,397 35,542 939

67,830 5,927 17,597 1,246 6,922 1830 0 0 0 0 0

1,011,598 88,401 262,431 18,579 103,235 2,728

1,014,751 88,676 263,249 18,637 103,557 2,737593,473 51,862 153,960 10,900 60,565 1,601115,585 10,101 29,985 2,123 11,796 312

0 0 0 0 0 01,723,809 150,639 447,195 31,660 175,918 4,649

0 0 0 0 0 00 0 0 0 0 00 0 0 0 19,221 1,0030 0 0 0 0 0

46,688,234 6,315,389 0 0 0 054,530,467 7,000,701 2,034,452 144,034 819,535 22,153

68,977,387 7,000,701 5,733,183 144,034 2,009,541 22,153

2,895,192 350,396 126,478 4,974 49,307 1,137

(448,872) (45,932) (36,551) (930) (12,845) (146)

71,945,868 7,362,092 5,858,472 149,081 2,058,776 23,328





1





(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

D&A 1 DEPRECIATION & AMORTIZATION RESERVE: - 5D&A 2D&A 3 INTANGIBLE PLANT INTPLT 11,001,475 4,974,980 4,567,604 456,752 360,733 120,618 235,930 284,858D&A 4D&A 5 PRODUCTION PLANTD&A 6 Steam Production STEAMPLT 82,634,843 34,038,004 37,370,227 4,528,654 3,243,010 1,466,881 1,210,629 777,439D&A 7 Hydraulic Production HYDROPLT 142,234,378 57,548,156 65,093,913 7,803,960 5,602,597 2,526,055 2,403,211 1,256,485D&A 8 Other ProductionD&A 9 David Gates Generating Station DPROD3 31,073,086 12,637,561 14,175,199 1,707,824 1,224,543 552,932 493,936 281,092D&A 10 Spion Kop Wind Farm DPROD4 14,123,651 5,844,928 6,401,287 777,862 564,698 251,614 147,443 135,819D&A 11 Two Dot Wind Farm DPROD5 4,110,382 1,701,039 1,862,955 226,380 164,343 73,227 42,910 39,527D&A 12 Other Generation DPROD6 0 0 0 0 0 0 0 0D&A 13 Total Other Production 49,307,119 20,183,528 22,439,441 2,712,067 1,953,584 877,772 684,289 456,438D&A 14 TOTAL PRODUCTION 274,176,339 111,769,688 124,903,581 15,044,681 10,799,191 4,870,708 4,298,128 2,490,362D&A 15 TRANSMISSION TRANPLT 346,558,949 158,200,189 151,360,837 15,860,103 10,426,307 4,837,595 4,107,921 1,765,996D&A 16 DISTRIBUTION DISTPLT 663,939,594 320,529,677 250,211,549 19,429,103 19,464,184 422,020 22,009,209 31,873,851D&A 17 GENERAL GENLPLT 21,225,968 10,030,042 8,284,857 739,196 641,294 224,666 496,991 808,923D&A 18 TOTAL DEPRECIATION & AMORTIZATION RESERVE 1,316,902,325 605,504,576 539,328,428 51,529,835 41,691,708 10,475,608 31,148,180 37,223,990D&A 19D&A 20D&A 21 NET ELECTRIC PLANT IN SERVICED&A 22 NET INTANGIBLE PLANT 13,268,292 6,000,058 5,508,744 550,864 435,061 145,472 284,542 343,552D&A 23 NET PRODUCTION PLANTD&A 24 NET STEAM PRODUCTION PLANT 341,774,443 140,779,837 154,561,781 18,730,333 13,412,962 6,066,962 5,007,113 3,215,456D&A 25 NET HYDRAULIC PRODUCTION PLANT 845,995,410 342,290,500 387,171,879 46,417,152 33,323,671 15,024,716 14,294,049 7,473,444D&A 26 NET OTHER PRODUCTION PLANT 243,889,517 99,819,881 110,999,042 13,414,557 9,661,904 4,341,712 3,395,892 2,256,529D&A 27 TOTAL NET PRODUCTION PLANT 1,431,659,370 582,890,218 652,732,703 78,562,041 56,398,536 25,433,390 22,697,054 12,945,428D&A 28D&A 29 NET TRANSMISSION PLANT 418,750,530 191,154,819 182,890,763 19,163,916 12,598,207 5,845,313 4,963,641 2,133,870D&A 30 NET DISTRIBUTION PLANT 680,679,613 328,611,244 256,520,175 19,918,972 19,954,938 432,661 22,564,131 32,677,492D&A 31 NET GENERAL PLANT 68,710,532 32,468,225 26,818,891 2,392,850 2,075,930 727,265 1,608,809 2,618,561D&A 32 REGULATORY PLANT ADJUSTMENT (24,367,156) (10,829,695) (10,316,125) (1,067,193) (825,602) (266,985) (516,280) (545,276)D&A 33D&A 34 TOTAL NET PLANT IN SERVICE 2,588,701,181 1,130,294,868 1,114,155,151 119,521,450 90,637,069 32,317,115 51,601,899 50,173,628D&A 35D&A 36D&A 37D&A 38D&A 39D&A 40D&A 41D&A 42D&A 43D&A 44D&A 45D&A 46





2

21-Sep-18 08:58 AM


(a) (b)

D&A 1 DEPRECIATION & AMORTIZATION RESERVE: - 5D&A 2D&A 3 INTANGIBLE PLANT INTPLTD&A 4D&A 5 PRODUCTION PLANTD&A 6 Steam Production STEAMPLTD&A 7 Hydraulic Production HYDROPLTD&A 8 Other ProductionD&A 9 David Gates Generating Station DPROD3D&A 10 Spion Kop Wind Farm DPROD4D&A 11 Two Dot Wind Farm DPROD5D&A 12 Other Generation DPROD6D&A 13 Total Other ProductionD&A 14 TOTAL PRODUCTIOND&A 15 TRANSMISSION TRANPLTD&A 16 DISTRIBUTION DISTPLTD&A 17 GENERAL GENLPLTD&A 18 TOTAL DEPRECIATION & AMORTIZATION RESERVED&A 19D&A 20D&A 21 NET ELECTRIC PLANT IN SERVICED&A 22 NET INTANGIBLE PLANTD&A 23 NET PRODUCTION PLANTD&A 24 NET STEAM PRODUCTION PLANTD&A 25 NET HYDRAULIC PRODUCTION PLANTD&A 26 NET OTHER PRODUCTION PLANTD&A 27 TOTAL NET PRODUCTION PLANTD&A 28D&A 29 NET TRANSMISSION PLANTD&A 30 NET DISTRIBUTION PLANTD&A 31 NET GENERAL PLANTD&A 32 REGULATORY PLANT ADJUSTMENTD&A 33D&A 34 TOTAL NET PLANT IN SERVICED&A 35D&A 36D&A 37D&A 38D&A 39D&A 40D&A 41D&A 42D&A 43D&A 44D&A 45D&A 46




(k) (l) (m) (n) (o) (p) (q) (r)

4,938,415 5,449 31,115

33,839,973 37,469 160,56157,213,420 63,349 271,388

12,564,047 13,911 59,6025,810,929 6,434 27,5651,691,145 1,873 8,022

0 0 020,066,122 22,218 95,189

111,119,515 123,036 527,137157,279,742 174,147 746,301317,329,784 351,176 2,848,716

9,955,966 10,899 63,177600,623,421 664,707 4,216,447

5,955,959 6,572 37,527

139,960,792 154,970 664,074340,299,520 376,793 1,614,186

99,239,234 109,882 470,766579,499,546 641,645 2,749,026

190,042,633 210,423 901,763325,330,672 360,031 2,920,541

32,228,433 35,281 204,511(10,749,410) (11,896) (68,389)

1,122,307,833 1,242,055 6,744,980





3

21-Sep-18 08:58 AM


(a) (b)

D&A 1 DEPRECIATION & AMORTIZATION RESERVE: - 5D&A 2D&A 3 INTANGIBLE PLANT INTPLTD&A 4D&A 5 PRODUCTION PLANTD&A 6 Steam Production STEAMPLTD&A 7 Hydraulic Production HYDROPLTD&A 8 Other ProductionD&A 9 David Gates Generating Station DPROD3D&A 10 Spion Kop Wind Farm DPROD4D&A 11 Two Dot Wind Farm DPROD5D&A 12 Other Generation DPROD6D&A 13 Total Other ProductionD&A 14 TOTAL PRODUCTIOND&A 15 TRANSMISSION TRANPLTD&A 16 DISTRIBUTION DISTPLTD&A 17 GENERAL GENLPLTD&A 18 TOTAL DEPRECIATION & AMORTIZATION RESERVED&A 19D&A 20D&A 21 NET ELECTRIC PLANT IN SERVICED&A 22 NET INTANGIBLE PLANTD&A 23 NET PRODUCTION PLANTD&A 24 NET STEAM PRODUCTION PLANTD&A 25 NET HYDRAULIC PRODUCTION PLANTD&A 26 NET OTHER PRODUCTION PLANTD&A 27 TOTAL NET PRODUCTION PLANTD&A 28D&A 29 NET TRANSMISSION PLANTD&A 30 NET DISTRIBUTION PLANTD&A 31 NET GENERAL PLANTD&A 32 REGULATORY PLANT ADJUSTMENTD&A 33D&A 34 TOTAL NET PLANT IN SERVICED&A 35D&A 36D&A 37D&A 38D&a

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