31 Q.
12Q.HOW ARE POWER PRODUCTION EXPENSES CLASSIFIED?3A.Fuel and purchased power expenses do not have a base-rate impact since they are4recovered (off-set) by fuel-related revenues. All fuel-related expenses and revenues are5assigned to the Energy-Fuel component. The remaining non-fuel, energy-related costs6are assigned to the Energy-Other component.7costs like load-dispatching costs are assigned to the Demand Production component.The demand-related production O&M89Q.HOW ARE TRANSMISSION O&M EXPENSES CLASSIFIED?10A.Similar to Transmission plant, all Transmission O&M expenses fall under the11Transmission component of CATEDTODECCOMPONENTS?A.Similar to the CCOS study, Distribution O&M expenses are allocated based on theAn exception is when using a blended16related distribution plant account allocation.17allocator for supervision and engineering accounts and the miscellaneous distribution18expense. Also, rents are allocated based on total distribution plant as in the CCOS study.19Similar to distribution plant, distribution O&M expenses will have both Demand and20Customer components.2122Q.HOW ARE CUSTOMER SERVICE EXPENSES CLASSIFIED?23A.All customer service expenses will be classified as Customer-related. Account No. 902 -24Meter Reading Expense is assigned to the Customer - 902 Meter Reading component.25Account No. 903 - Customer Record & Collections is assigned to the Customer - 903 -26Customer Rec & Collections component. Account No. 904 - Uncollectible Accounts,27Account No. 905 - Misc. Customer Accounts Expenses, and Account No. 909 -28Informational and Instructional Advertising Expenses are all classified under the29Customer - Other component.3031Q.HOW ARE ADMINISTRATIVE AND GENERAL EXPENSES ALLOCATED TOPage 3 1 of 45DIRECT TESTIMONY OFADRIAN HERNANDEZ1563
12DEC COMPONENTS?A.Similar to the CCOS, if the A&G reg account description is detailed enough, allocation of3such costs can be determined by function and classification.The remaining A&G4expenses in which a specific function cannot be determined are allocated on the LABOR5allocation factor spreading the costs among Demand, Energy, and Customer components.67Q.89HOW DOES EPE ALLOCATE DEPRECIATION AND AMORTIZATION EXPENSESTO DEC COMPONENTS?A.10EPE allocates depreciation and amortization expenses by the function consistent with theallocation of the associated plant and accumulated depreciation accounts.1112Q.HOW ARE INCOME TAXES ALLOCATED TO DEC COMPONENTS?13A.Consistent with the JCOS and CCOS, deferred income taxes are allocated using a net14plant allocator unless another function is specified in the account and current income15taxes are calculated by DEC component.17Q.1819HOW ARE TAXES OTHER THAN INCOME TAXES ALLOCATED TO DECCOMPONENTS?A.Payroll and unemployment taxes are allocated based on a labor allocation factor.20Assignment of property taxes to each DEC component is consistent with how each plant21in service functional grouping is allocated.22rate-base allocation factor. Other taxes such as sales and use taxes are allocated based on23a gross plant allocator.Revenue-related taxes are allocated on a2425Q.ASSIGNED TO DEMAND, ENERGY, AND CUSTOMER?2627IS THERE A SCHEDULE THAT PRESENTS HOW THE EXPENSES AREA.Yes. Schedule P-4 itemizes all of the expenses along with the allocator and presentsthem by the Demand, Energy, and Customer classifications.28293031Q.WHAT SCHEDULE SUMMARIZES THE OVERALL RESULTS OF DEMAND,ENERGY, AND CUSTOMER COMPONENTS STUDY FOR EACH RATE CLASS?Page 32 of 45DIRECT TESTIMONY OFADRIAN HERNANDEZ1564
1A.2Schedule P-6 summarizes the results of the DEC Study by rate class and calculates theDEC components on a cost-per-unit basis.34VII.Baseline for Distribution Cost Recovery Factor5Q.WHAT IS THE DISTRIBUTION COST RECOVERY FACTOR?6A.A distribution cost recovery factor ("DCRF") is a rate mechanism under section 36.210 of7the Public Utility Regulatory Act ("PURA") that allows an electric utility to periodically8adjust its rates for changes in certain distribution costs. The Commission has adopted916 Texas Administrative Code ("TAC") § 25.243 (the "DCRF Rule") to implement10PURA section 36.210, which allows a utility not offering customer choice such as EPE to11file a DCRF application.1213Q.HAS EPE IMPLEMENTED A DCRF?14A.Yes. EPE's initial baseline was approved in EPE's last base rate case, Docket No. 46831,15and EPE's first DCRF was approved in Docket 493952, and the Company's second DCRF16application was approved by the Commission on May 21, 2021, in Docket No. 513483.17Mr. Carrasco discusses the inclusion of DCRF revenues in base rates in his testimony.1819Q.WHAT IS EPE REQUESTING IN THIS CASE RELATED TO A DCRF?20A.EPE is requesting that the Commission establish a new baseline revenue requirementamount for EPE's distribution function, as defined by the DCRF Rule.212223Q.WHAT FORMULA DOES 16 TAC § 25.243 PRESCRIBE FOR SETTING THE DCRF?24A.16 TAC § 25.243 prescribes the following formula:25 [((DICc - DICRc) * RORxr) (DEPRc - DEPR- c) (FITc - FITRC) (OTC - OTRC) -26*DISTREVRC-CLASS * /6GROWTHcLASS)1 * ALLOCCLASS / BDc-CLASS27Where:28DICc Current Net Distribution Invested Capital.2 Application of El Paso Electric Company for a Distribution Cost Recovery Factor, Docket No. 49395, Order(Sept. 27, 2019).3 Application of El Paso Electric Company to Amend its Distribution Cost Recovery Factor, Docket No. 51348,Order *lay 24,2021).Page 33 of45DIRECT TESTIMONY OFADRIAN HERNANDEZ
1DICRC Net Distribution Invested Capital from the last comprehensive base-rate2proceeding.3ROIUT After-Tax Rate of Return4DEPRc Current Depreciation Expense5DEPRRc Depreciation Expense6FITc Current Federal Income Tax7FITRC Federal Income Tax8OTc Current Other Taxes (taxes other than income taxes and taxes associated with the9return on rate base), as related to DICc, calculated using current tax rates and the10methodology, and not including municipal franchise fees.11OT c Other Taxes, as related to DICRC and not including municipal franchise fees.12DISTREVRC-CLASS (Distribution Revenues by rate class based on Net Distribution13Invested Capital from the last comprehensive base-rate proceeding) (DICRC-CLASS *14RORAT) DEPRRC-cLAss FITRC-CLASS OTRC-CLASS.15%GROWTHCLASS (Growth in Billing Determinants by Class)16DICRC-CLASS Net Distribution Invested Capital allocated to the rate class from the last17comprehensive base-rate proceeding.1819Q.§ 25.243?2021HOW IS DISTRIBUTION INVESTED CAPITAL ("DIC") DEFINED IN 16 TACA.16 TAC § 25.243(b)(3) defines distribution invested capital as22parts of the electric utility's invested capital, as described in PURA § 36.053,232425that are categorized as distribution plant, distribution-related intangible plant,and distribution-related communication equipment and networks properlyrecorded in Federal Energy Regulatory Commission (FERC) Uniform System26of Accounts 303, 352, 353, 360 through 374, 391 and 397.27invested capital includes only costs: for plant that has been placed into service;28that comply with PURA, including § 36.053 and § 36.058; and that are prudent,29reasonable, and necessary.Distribution3031Q.323334HOW DID YOU CALCULATE THE BASELINE DISTRIBUTION REVENUEREQUIREMENT?A.The baseline distribution revenue requirement is calculated as defined in the DCRF Ruleat 16 TAC § 25.243(d)(1) for DISTREV. It states that Distribution Revenue by RatePage 34 of45DIRECT TESTIMONY OFADRIAN HERNANDEZ
1Class on net distribution capital from the last comprehensive base-rate proceeding is the2product of Distribution Invested Capital (DICRC) and after tax Rate of Return (ROR) plus3current depreciation (DEPRC), current Federal Income Tax (FITRC-CLASS), and Other4Current Taxes (OTRC-CLASS). Accordingly, Net Distribution Invested Capital is the sum5(I) for all rate classes as expressed by the full DCRF formula above. Also, 16 TAC6§ 25.243(d)(1) is a description of the DCRF formula assuming that a baseline for the cost7recovery factor has already been established. However, the data utilized is from the8current case, extracted to establish the baseline within this proceeding. Exhibit AH-59itemizes the calculation in lines 2-29 with the total DISTREV being represented on10line 29.1112Q.1314PLEASE DESCRIBE THE CALCULATION OF THE RETURN ON DIC IN MOREDETAIL.A.The return component is calculated from net distribution invested capital multiplied by15the after-tax rate of return. 16 TAC § 25.243(d)(2) defines the after-tax rate of return as16"the rate of return approved by the commission in the electric utility's last comprehensive17base-rate proceeding if the final order (which may be an order on rehearing) approving18the rate of return was filed less than three years before the application for a DCRF was19filed." As indicated in the rule, only the FERC accounts delineated in section 16 TAC20§ 25.243(b)(3) of the rule are included in the equation. The balance of these accounts can21be seen in Exhibit AH-5, line 2.22depreciation and amortization, and accumulated deferred income tax.23(DICc) shown in line 8 of Exhibit AH-5 is then multiplied by the rate of return to produce24the required return on Distribution Invested Capital. No transmission costs are included25in this calculation.Thereafter, this balance is adjusted for accumulatedThis new total2627Q.HOW ARE THE DEPRECIATION, INCOME TAX, AND PROPERTY TAX28BASELINE COMPONENTS OF THE DISTRIBUTION REVENUE REQUIREMENT29DETERMINED?3031A.16 TAC § 25.243(d)(l) defines the depreciation, federal income tax, and other taxbaseline components as values from the last comprehensive base-rate proceeding.Page 35 of45DIRECT TESTIMONY OFADRIAN HERNANDEZ
1Depreciation expense is listed on line 12 of Exhibit AH-5. Property Taxes and Federal2Income Tax are expressed on lines 13 and 22, respectively, of Exhibit AH-5.3appropriately allocate the distribution functions share of these taxes, allocators are4produced in Exhibit THECALCULATION OF THE "ADIT")isreflectedon9Schedule P-3. This balance is allocated to produce the distribution portion of ADIT. The10distribution balance of ADIT is seen on line 7 of Exhibit AH-5 and the associated11allocations are seen and developed within Exhibit AlI-5.1213Q.WHAT RATE OF RETURN DID YOU USE?14A.The Company requested WACC of 7.985% is the rate of return used to calculate thereturn on Distribution Invested Capital. See line 9 of Exhibit AH-5.1517Q.WHERE IS THE DATA LOCATED THAT IS BEING USED FOR THE DIC?18A.As a part of its comprehensive rate-case filing, EPE has submitted Schedules P-2, P-3,19P-10, and K-1 that support the total Texas Jurisdictional Company data quantifying its20current distribution investment costs.2122Q.WHAT IS THE RETURN ON DISTRIBUTION INVESTED CAPITAL?23A.The return on distribution invested capital is 51,260,850 and it is shown in24Exhibit AH-5, line 10.2526Q,2728HOW DID YOU CALCULATE THE DCRF BASELINE VALUES INCLUDED INEXHIBIT AH-5?A.The Texas jurisdictional values included in the DCRF baseline are taken fromThese jurisdictional values are allocated to the distribution29Schedules P-2 and P-3.30function in Exhibit AH-5 with support from Schedule P-10.Page 36 of 45DIRECT TESTIMONY OFADRIAN HERNANDEZ1568
1Q.16 TAC § 25.243 REQUIRES A CALCULATION OF DISTRIBUTION REVENUES2BY3PROCEEDING. HAVE YOU MADE THAT IVEBASE-RATEPlease see lines 41-110, column DISTREVRC-CLASS, of Exhibit AH-5.Thesecalculations are produced to establish a baseline for this rate case proceeding.67Q.16 TAC § 25.243(d)(1) REQUIRES A CALCULATION OF DISTRIBUTION RATE8CLASS ALLOCATORS FROM THE LAST COMPREHENSIVE BASE RATE9PROCEEDING. HAVE YOU MADE THAT CALCULATION?10A.11Yes. These calculations are produced to establish a baseline for this rate case proceeding.Please see lines 41-110, column ALLOCCLASS, of Exhibit AH-5.1213Q.1415WHAT REVENUE REQUIREMENT IS EPE ASKING THE COMMISSION TO SETFOR PURPOSES OF ESTABLISHING A DCRF BASELINE?A.The total amount is 92,711,343 million and can be found on page 1, line 29 of16Exhibit AH-5. The same amount is produced as a sum of each rate class on page 2,17line 110, column DISTREVRC-CLASS, of the DCRF baseline values calculation provided in18Exhibit AH-5.1920Q.DOES EPE INTEND TO FILE A DCRF RATE RIDER IN THIS PROCEEDING?21A.No. EPE seeks approval of a revised DCRF baseline in this proceeding allowing for22future cost recovery of "prudent, reasonable, and necessary" distribution invested capital23as set forth by PURA section 36.053 and pursuant to 16 TAC § 25.243 by calculating the24distribution revenue requirement and the associated rates by customer rate class.25Establishing a new baseline in this case will allow EPE to evaluate whether a DCRF26proceeding in the future is warranted.2728VIII. Baseline for Transmission Cost Recovery Factor29Q.WHAT IS THE TRANSMISSION COST RECOVERY FACTOR?30A.A Transmission Cost Recovery Factor ("TCRF") is a rate mechanism provided for by the31PUCT under PURA section 36.209 that allows an electric utility to periodically adjust itsPage 37 of45DIRECT TESTIMONY OFADRIAN HERNANDEZ1569
rates for changes in certain transmission costs via a tariff.PURA section 36.209t.)describes the purpose ofthe TCRF as:0Ui *. Wto recover its reasonable and necessary costs for transmission infrastructureimprovement and changes in wholesale transmission charges to the electricutility under a tariff approved by the federal regulatory authority to the extentthat the costs or charges have not otherwise been recovered and are incurredtO D *Jafter December 31,2005."The Commission adopted 16 TAC § 25.239 (the "TCRF Rule") to implement this factor.Q.HAS EPE IMPLEMENTED A TCRF?A.Yes. EPE's initial baseline was approved in EPE's last base rate case, Docket No. 46831,and EPE's first TCRF was approved in Docket No. 491484.Q.WHAT IS EPE REQUESTING IN THIS CASE RELATED TO A TCRF?A.EPE is requesting that the Commission establish a new baseline revenue requirementamount for EPE's transmission function as defined by the TCRF Rule.Q.WHAT FORMULA DOES 16 TAC § 25.239 PRESCRIBE FOR SETTING THE TCRF?A.16 TAC § 25.239 prescribes the following formula:TCRF RR * ClassALLOCBDWhere:TCRF transmission cost recovery factor in dollars per unit, for billing each customerRR transmission cost recovery factor revenue requirement (see formula in response tonext question below).ClassALLOC the customer class allocation factor used to allocate the transmissionrevenue requirement in the utility's most recent base rate case.BD each customer class's annual billing determinant (kilowatt-hour, kilowatt, orkilovolt-ampere) for the previous calendar year.4 Application of El Paso Electric Company for a Transmission Cost Recovery Factor, Docket No. 49148, Order(Dec. 16, 2019).Page 3 8 of 45DIRECT TESTIMONY OFADRIAN HERNANDEZ
12Q.WHAT PART OF THIS FORMULA IS EPE PROVIDING IN THIS PROCEEDING?3A.EPE is providing transmission cost recovery factor revenue requirement ("RR") as4required by 16 TAC § 25.239(e) using the following equation:5RR [revreqt ATC]*ALLOC6Where:7Revreqt the sum of the return on TIC, net of accumulated depreciation and associated8accumulated deferred income taxes, plus investment-related expenses such as income9taxes, other associated taxes, depreciation, and transmission-related miscellaneous10revenue credits, but not including operation and maintenance expenses or administrative11expenses. The return on TIC shall be calculated by multiplying the TIC by the utility's12weighted-average cost of capital ("WACC") as established for the utility in a final13commission order in a base rate case,14ATC Approved Transmission Charges15ALLOC the utility's Texas retail allocation oftransmission revenue ONENT OFA.This component of the formula is broken down into the following sections inExhibit AH-6:21 Return on TIC (line 1 through 8)22 Operating Expenses (lines 10 and 12)23 Income and Other Taxes (lines 13 through 26)24.Revenue Credits (lines 27 through 30)25Further details on this calculation are discussed below.Q.2829REVENUEREQUIREMENT FORMULA.202627THEWHAT ARE THE "APPROVED TRANSMISSION CHARGES" OR "ATC" IN THEFORMULA?A.ATC are wholesale transmission charges allocated to Texas customers that have been30approved by the FERC and that the Company is not recovering through other retail or31wholesale rates. These transmission charges are the cost of purchasing transmission fromPage 39 of45DIRECT TESTIMONY OFADRIAN HERNANDEZ
EXHIBIT AH-2PAGE 2 OF 2EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASEMONTHLY SYSTEM PEAK DEMANDS5 - Year Average (2016 - 2020)96.109 97.51% 95.86%100%87.26%90%80%77.44%73.19%70%60%64. 38768%.53 1 A%U 190 I53.50%50%40%30%20%10%0%JAN FEB MAR APR MAY JUNJUL AUG SEP10 - Year Average (2011 - 2020)97 A'7 . 9/ Rnl 96 r A'K100%90%80%70%60%50%40%89.96%80.65%74.67%67 03%59.64%57.34%60.72%CA 779r / i r.VV VU'/V30%20%10%Aol0JAN FEB MAR APR MAY JUNJUL AUG SEP1580
EXHIBIT AH-3PAGE 1 OF 2EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASEJURISDICTIONAL COST OF SERVICE STUDY SUMMARY(000'S)Revenues and ExpensesOperating RevenuesOperation & Maintenance ExpensesFuel & Purchased PowerProduction (Excl. Fuel & Purchased PowerTransmissionDistributionCustomer ServicesAdministration & GeneralOtherTotal Operation & Maintenance ExpensesDepreciation & ral PlantIntangible AmortizationTotal Depreciation & AmortizationTotal Compan)TexasTest YearTest YearTotalrotalOtherTest 723,52923,5846,98835,07827,1137,965Total Operating Expenses759,443588,422171,021Operating Income208,497163,21045,286Total Cost of 5,230536,888128,34254,58241,81812,7658.2%7.8%Taxes Other Than Income TaxesRegulatory Debits and CreditsDecommissioning and Accretion ExpensePre-tax Expenses76,8855,020138724,3658,3742,03426Income TaxesStateFederalTotal Income TaxesExduding Fuel & Purchased Power andOther Operating Revenue4,506977Less: Non-Fuel Base Revenues @ PresentRatesNon-Fuel Base Revenue Deficiency @Equalized Rate of ReturnPercent Increase Required9.9%1581
EXHIBIT AH-3PAGE 2 OF 2EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASEJURISDICTIONAL COST OF SERVICE STUDY SUMMARY(000'S)Rate Base and ReturnTotal Compan TexasTest YearTest YearTotalTotalPlant In nGeneral PlantTotal Plant In Sen/iceAccumulated Depreciation & -related taxes are calculated in lines 22 through 26 of Exhibit AH-6. The12sum of the revenue requirement at that point grossed up by the revenue tax gross up13factor then multiplied times the Texas revenue-related tax rates.1415Q.1617WHAT ARE THE "TRANSMISSION-RELATED MISCELLANEOUS REVENUECREDITS" REFERRED TO IN 16 TAC § 25.239(e)?A.Transmission-related miscellaneous revenue credits are revenues EPE received from the18sale of wholesale transmission service under its Open Access Transmission Tariff19approved by the FERC. These transmission revenues reduce the revenue requirement that20would otherwise be collected from retail customers. This Texas jurisdictional allocation21of transmission revenues is seen on line 30 of Exhibit AH-6.2223Q.2425WHAT IS THE "REVREQT" COMPONENT AMOUNT OF THE REVENUEREQUIREMENT FORMULA?A.After having worked through each of the sections of Exhibit AH-6, the revreqt amount of 15,579,431 is calculated on line 31.262728Q.293031DOES EPE HAVE ANY VARIABLE-APPROVED TRANSMISSION CHARGES("ATC") TO INCLUDE IN THE BASELINE CALCULATION?A.Yes. EPE purchases transmission wheeling from other utilities to deliver power fromPalo Verde and for power it purchases to serve retail customers. Transmission wheelingPage 41 of45DIRECT TESTIMONY OFADRIAN HERNANDEZ1573
EXHIBIT AH-2PAGE 2 OF 2EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASEMONTHLY SYSTEM PEAK DEMANDS5 - Year Average (2016 - 2020)96.109 97.51% 95.86%100%87.26%90%80%77.44%73.19%70%60%64. 38768%.53 1 A%U 190 I53.50%50%40%30%20%10%0%JAN FEB MAR APR MAY JUNJUL AUG SEP10 - Year Average (2011 - 2020)97 A'7 . 9/ Rnl 96 r A'K100%90%80%70%60%50%40%89.96%80.65%74.67%67 03%59.64%57.34%60.72%CA 779r / i r.VV VU'/V30%20%10%Aol0JAN FEB MAR APR MAY JUNJUL AUG SEP1580
EXHIBIT AH-3PAGE 1 OF 2EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASEJURISDICTIONAL COST OF SERVICE STUDY SUMMARY(000'S)Revenues and ExpensesOperating RevenuesOperation & Maintenance ExpensesFuel & Purchased PowerProduction (Excl. Fuel & Purchased PowerTransmissionDistributionCustomer ServicesAdministration & GeneralOtherTotal Operation & Maintenance ExpensesDepreciation & ral PlantIntangible AmortizationTotal Depreciation & AmortizationTotal Compan)TexasTest YearTest YearTotalrotalOtherTest 723,52923,5846,98835,07827,1137,965Total Operating Expenses759,443588,422171,021Operating Income208,497163,21045,286Total Cost of 5,230536,888128,34254,58241,81812,7658.2%7.8%Taxes Other Than Income TaxesRegulatory Debits and CreditsDecommissioning and Accretion ExpensePre-tax Expenses76,8855,020138724,3658,3742,03426Income TaxesStateFederalTotal Income TaxesExduding Fuel & Purchased Power andOther Operating Revenue4,506977Less: Non-Fuel Base Revenues @ PresentRatesNon-Fuel Base Revenue Deficiency @Equalized Rate of ReturnPercent Increase Required9.9%1581
EXHIBIT AH-3PAGE 2 OF 2EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASEJURISDICTIONAL COST OF SERVICE STUDY SUMMARY(000'S)Rate Base and ReturnTotal Compan TexasTest YearTest YearTotalTotalPlant In nGeneral PlantTotal Plant In Sen/iceAccumulated Depreciation & butionGeneral PlantTotal Accumulated Depr & Amort.Net Plant In 41,445672,826Additions (Deductions) to Rate BaseWorking Capital78,554171,864(753,664)Other AdditionsOther DeductionsRate BaseOtherTest 63,21045,286Operating IncomeRate of Return7.985%7.985%7.985%Totals may not tie to other schedules due to rounding.1582
EXHIBIT AHAPAGE 1 OF 4EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASE FILINGCLASS COST OF SERVICE STUDY SUMMARY(000'S)TexasTest YearTotalOperating RevenuesOperation & Maintenance ExpensesFuel & Purchased PowerProduction (Excl. Fuel & Purchased Power)TransmissionDistributionCustomer ServicesAdministration & GeneralOtherTotal Operation & Maintenance ExpensesRate 01ResidentialRate 07Rate 02Small General RecreationalServiceLightingRate 08StreetLightingRate 09TrafficSignalsRate 11Rate 15Rate 9001 ,1151 ,4584 08927,0294,1412 ,08512411,3133,4764743,52923,5842,02413,6031771 ,197431171151362414127842527,11315,6271 ,3743613144759029Total Expenses588,422308,75029 ',9255073,21612811,7883,566503Operating Income163,21093,5538I,167207754232,860563176Total Cost of ServiceExcluding Fuel & Purchased Power andOther Operating 678172,92673,7527 ,75597891524,3841,870115Less: Non-Fuel Base Revenues @ Present RatesNon-Fuel Base Revenue Deficiency @ EqualizedRate of 741,81852,607(3t, 182)154(968)39540713619.1%- 95%33 2%-23.9%36%09%22.0%31.7 4Depreciation & ral PlantIntangible AmortizationTotal Depreciation & AmortizationTaxes Other Than Income TaxesRegulatory Debits and CreditsDecommissioning and Accretion ExpensePre-tax expensesIncome TaxesStateFederal 89LTotal Income TaxesPercent Increase Required7.8%14,2127,7213561 ,201
EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASE FILINGCLASS COST OF SERVICE STUDY SUMMARYEXHIBITAH-4PAGE 2 OF 4(000'S)Rate 24Rate 25LargePowerGeneralServiceOperating RevenuesRate 2E Rate 26PetroleumRefineryRate 30ElectricFurnaceAreaLighting iRate 31Rate 34MilitaryReservationRate 41City andCotton GinCountyRider 60Customer Services34,12026,4294,0453,336774Administration & 3201672,99427830151451 , 690274638244 , 629175830298701 , 91873419102 , 3,789615,089213Total Cost of ServiceExcluding Fuel & Purchased Power andOther Operating 797839,11417,3449,1086584,1408,173405,265167Less: Non-Fuel Base Revenues @ Present -9.9%261%-111%70 5%Operation & Maintenance ExpensesFuel & Purchased PowerProduction (Excl Fuel & Purchased Power)TransmissionDistributionOtherTotal Operation & Maintenance Expenses146Depreciation & ral PlantIntangible AmortizationTotal Depreciation & AmortizationTaxes Other Than Income TaxesRegulatory Debts and CreditsDecommissioning and Accretion ExpensePre-tax expensesIncome TaxesStateFederalTotal Income TaxesTotal ExpensesOperating Income13 , 9575453596,186Non-Fuel Base Revenue Deficiency @ Equalized*89 LRate of ReturnPercent Increase Required-8.6%36%13 4%34.0%
EXHIBIT AHAPAGE 3 OF 4EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASE FILINGCLASS COST OF SERVICE STUDY SUMMARY(000'S)TexasTest YearTotalRate 01ResidentialRate 07Rate 02Small General RecreationalServiceLightingRate 08StreetLightingRate 09Rate 11MunicipalPumpingTrafficSignalsRate 15ElectricRefiningRate 22IrrigationServicePlant In nGeneral PlantTotal Plant In ServiceAccumulated Depreciation & ionGeneral PlantTotal Accumulated Depr & Amort.Net Plant In ,935)(524)(9,297)(70)Additions (Deductions) to Rate BaseWorking CapitalOther AdditionsOther DeductionsRate BaseOperating IncomeRate of Return989LTotals may not tie to other schedules due to 93,5538,167207754232,8605631767 985%7 985%7.985%7 985%7 985%7.985%7.985%7.985%7.985%
EXHIBIT AHAPAGE 4 OF 4EL PASO ELECTRIC COMPANY2021 TEXAS RATE CASE FILINGCLASS COST OF SERVICE STUDY SUMMARY(000'S)Rate 24GeneralServiceRate 25Rate 26LargePowerPetroleumRefineryRate 2E AreaLighting 1Rate 30ElectricFurnaceRate 31MilitaryReservatlonRate 34Rate 41Cotton GinCity andCountyRider WHWaterHeat,ngPlant In nGeneral PlantTotal Plant In ,23786,769(219)( 1 , 246 )(100)( 2 , 066 )( 21 , 209 3,76869,931012,48761516,672(923)( 17 , 064 5,162112,8482577381133,3564864,949Accumulated Depreciation & butionGeneral PlantTotal Accumulated Depr & AmortNet Plant In ServiceAdditions (Deductions) to Rate BaseWorking 151)(2,
23 A. All customer service expenses will be classified as Customer-related. Account No. 902 - 24 Meter Reading Expense is assigned to the Customer - 902 Meter Reading component. 25 Account No. 903 - Customer Record & Collections is assigned to the Customer - 903 - 26 Customer Rec & Collections component. Account No. 904 - Uncollectible Accounts,
8th Grade Writing and Speaking/Listening Scope and Sequence 1 s t Q u a r te r 2 n d Q u a r te r 3 r d Q u a r te r 4 th Q u a r te r Writing N a rra t i ve I n t ro d u ce ch a ra ct e rs a n d o rg a n i ze a n e ve n t se q u e n ce (W . 8 . 3 a ) U se n a rra t i ve t e ch n i q u e s i n cl u d i n g
Tulang rawan yang paling banyak dijumpai pada orang dewasa. Lokasi : - Ujung ventral iga - Larynx,trachea, bronchus - Permukaan sendi tulang - Pada janin & anak yg sedang tumbuh pada lempeng epifisis Matriks tulang rawan hilain mengandung kolagen tipe II, meskipun terdapat juga sejumlah kecil kolagen tipe IX, X, XI dan tipe lainnya. Proteoglikan mengandung kondroitin 4-sulfat, kondroitin 6 .
least one letter and one number) that is used in conjunction with an account users’ Customer ID to access their account online securely. PIN The PIN is a six digit numeric code that is used to identify an account user when they try toaccess services throughthe call centre. It is used in conjunction with the Account Holder’s Account Number or Users’ Customer ID. Registered Vehicles Any .
Han, Byung-Chul, author. IMüdigkeitsgesellschalt. English] The burnout society / Byung-Chul Han ; translated by Erik Butler. Pages cm Tianslation oÊ Müdigkeitsgesellschaft. Includes bibliographical references. ISBN 978-o-8o47-9jo9-g (pbk. : alk. paper) r. Mental fatigue-Social aspects. z. Burn out (Psychology)-Social aspects. 3. Depression, Mental-Social aspects. I. Butler, Erik, ry7l .
Cambridge Secondary 1 Checkpoint MATHEMATICS 1112/01 Paper 1 October 2015 1 hour Candidates answer on the Question Paper. Additional Materials: Geometrical instruments Tracing paper (optional) READ THESE INSTRUCTIONS FIRST Write your Centre number, candidate number and name on all the work you hand in. Write in dark blue or black pen. You may use an HB pencil for any diagrams, graphs or rough .
concomitant medications, ophthalmology examinations) was updated according to the current standard language of crizotinib and axitinib clinical protocols. Amendment 1 11March2014 SCHEDULE OF ACTIVITIES: - Frequency of hepaticlaboratory test monitoring and relevant footnote modified in accordance withthe Dear Investigator Letter dated 23Oct2013.
codependent. I find it’s helpful to think of codependency on a spectrum – some of us experience more symptoms and distress due to our codependent traits than others. Which of these symptoms of codependency do you have? You feel responsible for other people’s feelings and choices; try to rescue, fix, make them feel .
the Cold War missions of the installation. 1.1 Previous Work . Previous research on cold weather testing was included in historic contexts on the World War II and Cold War history of the installation, and in the determination of eligibility for the CRREL Permafrost Tunnel. 2.
