BEFORE THE PUBLIC UTILITIES COMMISSION OF NEVADA · BEFORE THE . PUBLIC UTILITIES COMMISSION OF...
Transcript of BEFORE THE PUBLIC UTILITIES COMMISSION OF NEVADA · BEFORE THE . PUBLIC UTILITIES COMMISSION OF...
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NEVADA POWER COMPANY d/b/a NV Energy
BEFORE THE
PUBLIC UTILITIES COMMISSION OF NEVADA
IN THE MATTER of the Application of NEVADA POWER COMPANY, d/b/a NV Energy, filed pursuant to NRS 704.110 (3) and (4), addressing its annual revenue requirement for general rates charged to all classes of customers. __________________________________________
)))) ) )
Docket No. 17- 06____
VOLUME 22 of 26
Work Papers:
Certification Schedules: H-CERT-12 to H-CERT-34
Recorded Test Year ended December 31, 2016 Certification Period ended May 31, 2017
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Index
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Nevada Power Company d/b/a NV Energy
Volume 22 of 26 Work Papers Index
Page 1 of 1
Description Page No.
H-CERT-12 Annualization of Plant Depreciation & Amortization Expense 4 H-CERT-12A Annualization of Plant Depreciation & Amortization Expense
(Study) 17 H-CERT-13 Plant Additions/Retirements 29 H-CERT-14 Accumulated Depreciation Reserve 62 H-CERT-15 Amortization of ITC 88 H-CERT-16 Long Term Incentive Plan (LTIP) 100
H-CERT-17 Payroll, Benefits and Pension Expense 103 H-CERT-18 Business Expense Reports 166 H-CERT-19 Docket 14-05004 Incremental General Rate Case Costs Regulatory Asset 179 H-CERT-20 Docket 15-07004 Incremental Triennial Resource Plan Costs Regulatory
Asset 183 H-CERT-21 Miscellaneous Additions and Deductions to Rate Base, Expiring
Amortizations and Re-Amortizations 187 H-CERT-22 Annualized Insurance 193 H-CERT-23 Customer Advances 214 H-CERT-24 Adjustments to Test Period Expenses 217 H-CERT-25 Voltage & Volt- Ampere Reactive (VAR) Control & Optimization Pilot Program
Costs Regulatory Asset 229 H-CERT-26 Transportation Depreciation Expense 233 H-CERT-26A Transportation Depreciation Expense (Study) 239 H-CERT-27 Non-Standard Metering Trial Opt Out Program Stranded Costs (NSMO)
Regulatory Asset 249 H-CERT-28 Mohave Generating Station Closure and Decommissioning Costs Regulatory
Asset 253 H-CERT-29 Network Upgrades For Renewable Resources Regulatory Asset 256 H-CERT-30 Reid Gardner 1-4 Generating Station Retirement, Decommissioning And
Remediation Regulatory Asset 260 H-CERT-31 Removal Of Reid Gardner 4 Non-Labor Operations And Maintenance
Expense 278 H-CERT-32 Las Vegas Cogeneration 1 & 2 Deferred Depreciation Expense, Return,
Operations And Maintenance Expense Regulatory Asset 281 H-CERT-33 Sun-Peak Generating Station Deferred Depreciation Expense, Return,
Operations And Maintenance Expense Regulatory Asset 292 H-CERT-34 Nellis Solar Generating Station Deferred Depreciation Expense, Return,
Operations And Maintenance Expense Regulatory Asset 303
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Schedule H-CERT-12 Work Papers
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NEVADA POWER COMPANY H-12
d/b/a NV Energy PAGE 1 OF 3
ANNUALIZATION OF PLANT DEPRECIATION AND AMORTIZATION EXPENSE
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
AND FOR THE CERTIFICATION PERIOD ENDING MAY 31, 2017
(IN THOUSANDS)
This schedule summarizes the decrease in depreciation and amortization expense resulting from annualizing the depreciation as of the certification period ending May 31, 2017.
(a) (c) (c) (d) (e) (f) (g)
Recorded and Estimated and
Adjusted Adjusted
Ln Depreciation Depreciation Depreciation Increase / Ln
No Description Account at 12/31/16 at 5/31/17 (Decrease) Percentage Adjustment No
Fr: H-12.1 Fr: H-12.1 Fr: H-12.1
1 1
2 Steam Production 403 24,040 15,794 (8,246) 100.000% (8,246) 2
3 Other Production 403 102,610 109,575 6,965 100.000% 6,965 3
4 Acquisition Adjustment - Production Plant 406 16,257 5,567 (10,690) 100.000% (10,690) 4
5 Total Production Plant 142,908 130,935 (11,970) (11,971) 5
6 6
7 7
8 Transmission Plant 403 26,064 26,880 818 84.248% 689 8
9 Distribution Plant 403 81,196 83,889 2,693 100.000% 2,693 9
10 General Plant (1) 403 20,195 20,545 350 98.481% 345 10
11 Acquisition Adjustment - T&D Plant 406 10 1 (9) 100.000% (9) 11
12 Total Transmission & Distribution Plant 127,465 131,316 3,853 3,719 12
13 13
14 14
15 Intangible Plant 404 18,523 22,859 4,336 98.481% 4,270 15
16 16
17 Total Electric Depreciation and Amortization Expense 288,895$ 285,109$ (3,782)$ (3,982)$ 17
18 18
19 19
20 (1) Does not include transportation depreciation expense as it is cleared through transportation clearing (Acct. 184.030) and presented on H-CERT-26. 20
21 2122 2223 23
Nevada
Jurisdictional
H-CERT-12
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NEVADA POWER COMPANY H-12.1
d/b/a NV Energy PAGE 2 OF 3
ANNUALIZATION OF PLANT DEPRECIATION AND AMORTIZATION EXPENSE
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
AND FOR THE CERTIFICATION PERIOD ENDING MAY 31, 2017
(IN THOUSANDS)
(a) (b) (c) (d) (e) (f)
Recorded and Estimated and
Utility Adjusted Adjusted
Ln Plant Depreciation Depreciation Depreciation Increase / Ln
No Description Account Account at 12/31/16 at 5/31/17 (Decrease) No
Fr: H-12.2 Fr: H-12.2 (e) - (d)
1 Production Plant 1
2 2
3 Steam Production 3
4 Land 310.1 403 -$ -$ -$ 4
5 Land Rights 310.2 403 643 25 (618) 5
6 Structures and improvements 311 403 7,638 2,128 (5,510) 6
7 Boiler plant equipment 312 403 10,450 7,168 (3,282) 7
8 Turbogenerator units 314 403 3,120 3,942 821 8
9 Accessory electric equipment 315 403 1,848 2,249 401 9
10 Miscellaneous power plant equipment 316 403 341 283 (58) 10
11 Asset retirement costs - Steam Prod 317 403 - - - 11
12 Reid Gardner 4 Acquisition Adjustment 114 406 13,966 - (13,966) 12
13 Total Steam Production 38,006 15,794 (22,212) 13
14 To: H-12 To: H-12 To: H-12 14
15 Other Production 15
16 Land 340.1 403 - - - 16
17 Land Rights 340.2 403 30 30 0 17
18 Structures and improvements 341 403 7,308 7,790 482 18
19 Fuel holders, producers, and accessories 342 403 14,895 14,497 (398) 19
20 Prime movers 343 403 4,536 5,147 611 20
21 Generators 344 403 58,923 65,064 6,140 21
22 Accessory electric equipment 345 403 13,148 13,310 162 22
23 Miscellaneous power plant equipment 346 403 3,770 3,737 (32) 23
24 Asset retirement costs - Other Prod 347 403 - - - 24
25 Acquisition Adjustment - SH & WH 114 406 2,291 5,567 3,276 25
26 Total Other Production 104,901 115,142 10,241 26
27 To: H-12 To: H-12 To: H-12 27
28 Total Production Plant 142,908 130,935 (11,970) 28
29 To: H-12 To: H-12 To: H-12 29
30 Transmission Plant 30
31 Land 350.1 403 - - - 31
32 Land Rights 350.2 403 2,011 2,101 91 32
33 Structures and improvements 352 403 33 29 (4) 33
34 Station equipment 353 403 11,026 11,630 604 34
35 Towers and fixtures 354 403 700 672 (28) 35
36 Poles and fixtures 355 403 7,398 7,497 98 36
37 Overhead conductors and devices 356 403 4,091 4,102 11 37
38 Underground conduit 357 403 221 123 (97) 38
39 Underground conductors and devices 358 403 554 697 142 39
40 Roads and trails 359 403 30 30 0 40
41 Acquisition Adjustment - Needles 114 406 1 1 - 41
42 Total Transmission Plant 26,064$ 26,880$ 818$ 42
To: H-12 To: H-12 To: H-12
H-CERT-12
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NEVADA POWER COMPANY H-12.1
d/b/a NV Energy PAGE 3 OF 3
ANNUALIZATION OF PLANT DEPRECIATION AND AMORTIZATION EXPENSE
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
AND FOR THE CERTIFICATION PERIOD ENDING MAY 31, 2017
(IN THOUSANDS)
(a) (b) (c) (d) (e) (f)
Recorded and Estimated and
Utility Adjusted Adjusted
Ln Plant Depreciation Depreciation Depreciation Increase / Ln
No Description Account Account at 12/31/16 at 5/31/17 (Decrease) No
Fr: H-12.2 Fr: H-12.2 (e) - (d)
1 Distribution Plant 1
2 Land 360.1 403 -$ -$ -$ 2
3 Land Rights 360.2 403 685 712 27 3
4 Structures and improvements 361 403 75 904 829 4
5 Station equipment 362 403 8,799 8,405 (394) 5
6 Poles, towers and fixtures 364 403 1,852 1,850 (3) 6
7 Overhead conductors and devices 365 403 2,234 2,299 65 7
8 Underground conduit 366 403 2,938 3,056 118 8
9 Underground conductors and devices 367 403 41,876 42,947 1,071 9
10 Lines Transformers 368 403 12,457 12,964 508 10
11 Services 369 403 4,309 4,495 186 11
12 Meters 370.0 403 414 380 (34) 12
13 Meters - AMI/Smart 370.1 403 5,393 5,699 306 13
14 Leased property on customers' premises 372 403 158 173 15 14
15 Street lighting and signal systems 373 403 7 7 0 15
16 Asset retirement costs - Distribution 374 403 - - - 16
17 Acquisition Adjustment - Laughlin 114 406 9 - (9) 17
18 Total Distribution Plant 81,205 83,889 2,684 18
19 To: H-12 To: H-12 To: H-12 19
20 Intangible Plant 20
21 Intangible Software 303 404 18,523 22,859 4,336 21
22 Total Intangible Plant 18,523 22,859 4,336 22
23 To: H-12 To: H-12 To: H-12 23
24 General Plant 24
25 Land 389.1 403 - - - 25
26 Land Rights 389.2 403 0 0 (0) 26
27 Structures and improvements 390 403 2,495 2,681 186 27
28 Office furniture and equipment 391.1 403 939 903 (36) 28
29 Computer equipment 391.2 403 6,962 6,764 (197) 29
30 Transportation equipment 392 184 - - - 30
31 Stores equipment 393 403 33 33 (1) 31
32 Tools, ship and garage equipment 394 403 216 223 7 32
33 Laboratory equipment 395 403 90 109 20 33
34 Power operated equipment 396 184 - - - 34
35 Communication equipment 397 403 9,247 9,618 371 35
36 Miscellaneous equipment 398 403 213 214 1 36
37 Asset retirement costs - General Plant 399.1 403 - - - 37
38 Total General Plant 20,195 20,545 350 38
39 To: H-12 To: H-12 To: H-12 39
40 Total Electric Depreciation and Amortization Expense 288,895$ 285,109$ (3,782)$ 40
To: H-12 To: H-12 To: H-12
H-CERT-12
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NEVADA POWER COMPANY H-12.2
d/b/a NV Energy PAGE 1 OF 2
ANNUALIZATION OF PLANT DEPRECIATION AND AMORTIZATION EXPENSE
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
FOR THE CERTIFICATION PERIOD ENDED MAY 31, 2017
(IN THOUSANDS)
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k)
Recorded Recorded & Adjusted Estimated Estimated and
Utility Test Period Adjustment Test Period Plant in Service Annualized Adjustment Adjusted
Plant Depreciation Statement N for 392/396 Depreciation at the End of Depreciation Depreciation for 392/396 Depreciation
Account Description Expense Adjustments H-CERT-26 Expense Cert Period Rate at 5/31/2017 H-CERT-26 at 5/31/2017
Fr: H-12.4 Fr: H-12.4 (c) + ( d) + (e) Fr: H-12.3 Fr: H-12.5 (h) * (i) (j) + (k)
Production Plant
Steam Production
310.1 Land -$ -$ -$ 219$ 0.00% -$ -$
310.2 Land Rights 643 - 643 996 2.50% 25 25
311 Structures and improvements 7,616 22 7,638 49,733 4.28% 2,128 2,128
312 Boiler plant equipment 10,450 - 10,450 183,746 3.90% 7,168 7,168
314 Turbogenerator units 3,120 - 3,120 102,421 3.85% 3,942 3,942
315 Accessory electric equipment 1,758 90 1,848 51,471 4.37% 2,249 2,249
316 Miscellaneous power plant equipment 341 - 341 9,726 2.91% 283 283
317 Asset retirement costs - Steam Prod (7,851) 7,851 - - 0.00% - -
114/115 Reid Gardner 4 Acquisition Adjustment 13,966 - 13,966 - 0.00% - -
Total Steam Production 30,043 7,963 - 38,006 398,312 15,794 - 15,794
To: H-12.1 To: H-12.1
Other Production
340.1 Land - - - 9,739 0.00% - -
340.2 Land Rights 30 - 30 1,575 1.89% 30 30
341 Structures and improvements 7,308 - 7,308 241,026 3.23% 7,790 7,790
342 Fuel holders, producers, and accessories 14,895 - 14,895 431,965 3.36% 14,497 14,497
343 Prime movers 4,536 - 4,536 155,030 3.32% 5,147 5,147
344 Generators 58,663 260 58,923 1,976,884 3.29% 65,064 65,064
345 Accessory electric equipment 12,995 153 13,148 389,170 3.42% 13,310 13,310
346 Miscellaneous power plant equipment 3,770 - 3,770 101,601 3.68% 3,737 3,737
347 Asset retirement costs - Other Prod (36) 36 - - 0.00% - -
114/115 Acquisition Adjustment - SH, WH & SP 2,291 - 2,291 53,172 0.00% 5,567 5,567
Total Other Production 104,452 450 - 104,901 3,360,163 115,142 - 115,142
To: H-12.1 To: H-12.1
Total Production Plant 134,495 8,413 - 142,908 3,758,475 130,935 - 130,935
To: H-12.1 To: H-12.1
Transmission Plant
350.1 Land - - - 18,679 0.00% - -
350.2 Land Rights 2,008 2 2,011 135,568 1.55% 2,101 2,101
352 Structures and improvements 24 9 33 2,949 0.99% 29 29
353 Station equipment 11,288 (263) 11,026 696,385 1.67% 11,630 11,630
354 Towers and fixtures 704 (5) 700 45,383 1.48% 672 672
355 Poles and fixtures 7,402 (3) 7,398 297,486 2.52% 7,497 7,497
356 Overhead conductors and devices 4,085 5 4,091 181,514 2.26% 4,102 4,102
357 Underground conduit 220 0 221 7,664 1.61% 123 123
358 Underground conductors and devices 555 (0) 554 31,521 2.21% 697 697
359 Roads and trails 30 - 30 1,751 1.74% 30 30
114/115 Acquisition Adjustment - Needles 1 - 1 31 0.00% 1 1
Total Transmission Plant 26,318$ (254)$ -$ 26,064$ 1,418,932$ 26,880$ -$ 26,880$
To: H-12.1 To: H-12.1
H-CERT-12
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NEVADA POWER COMPANY H-12.2
d/b/a NV Energy PAGE 2 OF 2
DEPRECIATION AND AMORTIZATION EXPENSE
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
FOR THE CERTIFICATION PERIOD ENDED MAY 31, 2017
(IN THOUSANDS)
(a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k)
Recorded Recorded & Adjusted Estimated Estimated and
Utility Test Period Adjustment Test Period Plant in Service Annualized Adjustment Adjusted
Plant Depreciation Statement N for 392/396 Depreciation at the End of Depreciation Depreciation for 392/396 Depreciation
Account Description Expense Adjustments H-CERT-26 Expense Cert Period Rate at 5/31/2017 H-CERT-26 at 5/31/2017
Fr: H-12.4 Fr: H-12.4 (d) + ( e) + (f) Fr: H-12.3 Fr: H-12.5 (h) * (i) (j) + (k)
Distribution Plant
360.1 Land -$ -$ - 38,133$ 0.00% - - 360.2 Land Rights 685 (0) 685 50,839 1.40% 712 712 361 Structures and improvements 75 - 75 43,882 2.06% 904 904 362 Station equipment 8,799 - 8,799 538,758 1.56% 8,405 8,405 364 Poles, towers and fixtures 1,852 - 1,852 70,872 2.61% 1,850 1,850 365 Overhead conductors and devices 2,234 - 2,234 113,822 2.02% 2,299 2,299 366 Underground conduit 2,959 (22) 2,938 169,759 1.80% 3,056 3,056 367 Underground conductors and devices 41,876 - 41,876 1,337,903 3.21% 42,947 42,947 368 Lines Transformers 12,457 - 12,457 578,768 2.24% 12,964 12,964 369 Services 4,309 - 4,309 192,075 2.34% 4,495 4,495
370.0 Meters 414 - 414 13,805 2.75% 380 380 370.1 Meters - AMI/Smart 5,393 - 5,393 112,410 5.07% 5,699 5,699 372 Leased property on customers' premises 158 - 158 3,529 4.89% 173 173 373 Street lighting and signal systems 7 - 7 1,046 0.66% 7 7 374 Asset retirement costs - Distribution (17) 17 - - 0.00% - -
114/115 Acquisition Adjustment - Laughlin 9 - 9 500 0.00% - -
Total Distribution Plant 81,210 (5) - 81,205 3,266,103 83,889 - 83,889
To: H-12.1 Fr: H-12.5
Intangible Plant
303 Intangible Software 18,523 - 18,523 297,835 7.68% 22,859 22,859 Total Intangible Plant 18,523 - - 18,523 297,835 22,859 - 22,859
To: H-12.1
General Plant
389.1 Land - - - 2,689 0.00% - - 389.2 Land Rights 0 - 0 423 0.05% 0 0 390 Structures and improvements 2,520 (25) 2,495 123,527 2.17% 2,681 2,681
391.1 Office furniture and equipment 961 (22) 939 18,060 5.00% 903 903 391.2 Computer equipment 6,962 - 6,962 33,820 20.00% 6,764 6,764 392 Transportation equipment 3,401 - (3,401) - 12,640 29.65% 3,748 (3,748) - 393 Stores equipment 33 - 33 651 5.00% 33 33 394 Tools, ship and garage equipment 216 - 216 5,574 4.00% 223 223 395 Laboratory equipment 90 - 90 1,641 6.67% 109 109 396 Power operated equipment 179 - (179) - 1,635 48.09% 786 (786) - 397 Communication equipment 8,979 268 9,247 144,196 6.67% 9,618 9,618 398 Miscellaneous equipment 213 - 213 3,215 6.67% 214 214
399.1 Asset retirement costs - General Plant 3 (3) - - 0.00% - - Total General Plant 23,558 218 (3,580) 20,195 348,072 25,079 (4,534) 20,545
To: H-12.1 Fr: H-12.5 Total Electric Accumulated Depreciation 284,104$ 8,371$ (3,580)$ 288,895$ 9,089,417$ 289,643$ (4,534)$ 285,109$
To: H-12.1 To: H-12.1
H-CERT-12
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NEVADA POWER COMPANY H-12.3
d/b/a NV Energy PAGE 2 OF 3
PLANT ADDITIONS / RETIREMENTS
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
AND FOR THE CERTIFICATION PERIOD ENDING MAY 31, 2017
(IN THOUSANDS)
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Recorded Recorded and
Utility Balance at the Adjusted Balance Total Projected
Ln Plant end of Statement N at the end of Additions Retirements Additions / Balance Ln
No Description Account Test Period Adjustments Test Period 1/2017 - 5/2017 1/2017 - 5/2017 Retirements at 5/31/2017 No
1 Production Plant 1
2 2
3 Steam Production 3
4 Land 310.1 1,271$ -$ 1,271$ -$ (1,052)$ (1,052)$ 219$ 4
5 Land Rights 310.2 6,595 - 6,595 - (5,599) (5,599) 996 5
6 Structures and improvements 311 207,197 1,296 208,493 (64) (158,696) (158,760) 49,733 6
7 Boiler plant equipment 312 548,489 - 548,489 6,281 (371,025) (364,744) 183,746 7
8 Turbogenerator units 314 180,226 - 180,226 5,967 (83,772) (77,806) 102,421 8
9 Accessory electric equipment 315 66,204 5,349 71,553 9,922 (30,005) (20,083) 51,471 9
10 Miscellaneous power plant equipment 316 16,910 - 16,910 (27) (7,156) (7,184) 9,726 10
11 Asset retirement costs - Steam Prod 317 29,580 (29,580) - - - - - 11
12 Reid Gardner 4 Acquisition Adjustment 114 44,614 - 44,614 - (44,614) (44,614) - 12
13 Total Steam Production 1,101,087 (22,935) 1,078,152 22,079 (701,918) (679,840) 398,312 13
14 14
15 Other Production 15
16 Land 340.1 9,739 - 9,739 - (0) (0) 9,739 16
17 Land Rights 340.2 1,575 - 1,575 - - - 1,575 17
18 Structures and improvements 341 238,177 - 238,177 3,593 (744) 2,849 241,026 18
19 Fuel holders, producers, and accessories 342 431,976 - 431,976 - (11) (11) 431,965 19
20 Prime movers 343 155,030 - 155,030 - - - 155,030 20
21 Generators 344 1,799,576 9,461 1,809,037 172,928 (5,080) 167,848 1,976,884 21
22 Accessory electric equipment 345 375,522 9,460 384,982 4,601 (413) 4,189 389,170 22
23 Miscellaneous power plant equipment 346 101,320 - 101,320 281 - 281 101,601 23
24 Asset retirement costs - Other Prod 347 1,985 (1,985) - - - - - 24
25 Acquisition Adjustment - SH, WH & SP 114 53,172 - 53,172 - - - 53,172 25
26 Total Other Production 3,168,072 16,936 3,185,008 181,403 (6,248) 175,155 3,360,163 26
27 27
28 Total Production Plant 4,269,159 (5,999) 4,263,160 203,481 (708,166) (504,684) 3,758,475 28
29 29
30 Transmission Plant 30
31 Land 350.1 18,686 - 18,686 - (6) (6) 18,679 31
32 Land Rights 350.2 132,999 158 133,157 2,411 - 2,411 135,568 32
33 Structures and improvements 352 2,425 474 2,899 52 (2) 50 2,949 33
34 Station equipment 353 701,231 (15,234) 685,997 13,278 (2,890) 10,388 696,385 34
35 Towers and fixtures 354 47,590 (305) 47,285 (1,902) - (1,902) 45,383 35
36 Poles and fixtures 355 294,228 (12) 294,216 3,898 (628) 3,269 297,486 36
37 Overhead conductors and devices 356 182,201 296 182,497 (873) (110) (983) 181,514 37
38 Underground conduit 357 7,659 5 7,664 - - - 7,664 38
39 Underground conductors and devices 358 31,538 (17) 31,521 - - - 31,521 39
40 Roads and trails 359 1,751 - 1,751 - - - 1,751 40
41 Acquisition Adjustment - Needles 114 31 - 31 - - - 31 41
42 Total Transmission Plant 1,420,339$ (14,635)$ 1,405,704$ 16,864$ (3,636)$ 13,228$ 1,418,932$ 42
To: H-12.2
H-CERT-12
Page 10 of 312
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NEVADA POWER COMPANY H-12.3
d/b/a NV Energy PAGE 3 OF 3
PLANT ADDITIONS / RETIREMENTS
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
AND FOR THE CERTIFICATION PERIOD ENDING MAY 31, 2017
(IN THOUSANDS)
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Recorded Recorded and
Balance at the Adjusted Balance Total Projected
Ln end of Statement N at the end of Additions Retirements Additions / Balance Ln
No Description Account Test Period Adjustments Test Period 1/2017 - 5/2017 1/2017 - 5/2017 Retirements at 5/31/2017 No
1 Distribution Plant 1
2 Land 360.1 38,030$ (35)$ 37,995$ 138$ -$ 138$ 38,133$ 2
3 Land Rights 360.2 50,633 - 50,633 206 - 206 50,839 3
4 Structures and improvements 361 43,882 - 43,882 - - - 43,882 4
5 Station equipment 362 531,104 - 531,104 7,820 (166) 7,654 538,758 5
6 Storage battery equipment 363 - - - - - - - 6
7 Poles, towers and fixtures 364 70,351 - 70,351 738 (216) 522 70,872 7
8 Overhead conductors and devices 365 111,294 - 111,294 2,649 (121) 2,528 113,822 8
9 Underground conduit 366 168,785 (1,213) 167,572 2,415 (228) 2,187 169,759 9
10 Underground conductors and devices 367 1,327,363 - 1,327,363 11,628 (1,088) 10,540 1,337,903 10
11 Lines Transformers 368 570,694 - 570,694 9,379 (1,304) 8,074 578,768 11
12 Services 369 187,501 - 187,501 4,578 (4) 4,574 192,075 12
13 Meters 370.0 13,775 - 13,775 464 (434) 30 13,805 13
14 Meters - AMI/Smart 370.1 109,338 - 109,338 3,072 - 3,072 112,410 14
15 Leased property on customers' premises 372 3,431 - 3,431 98 (0) 98 3,529 15
16 Street lighting and signal systems 373 1,044 - 1,044 2 (0) 2 1,046 16
17 Asset retirement costs - Distribution 374 - - - - - - - 17
18 Acquisition Adjustment - Laughlin 114 500 - 500 - - - 500 18
19 Total Distribution Plant 3,227,725 (1,248) 3,226,477 43,185 (3,561) 39,626 3,266,103 19
20 20
21 Intangible Plant 21
22 Intangible Software 303 281,646 - 281,646 16,923 (734) 16,188 297,835 22
23 Total Intangible Plant 281,646 - 281,646 16,923 (734) 16,188 297,835 23
24 24
25 General Plant 25
26 Land 389.1 2,947 - 2,947 - (258) (258) 2,689 26
27 Land Rights 389.2 423 - 423 - - - 423 27
28 Structures and improvements 390 116,923 - 116,923 7,185 (580) 6,604 123,527 28
29 Office furniture and equipment 391.1 17,990 - 17,990 877 (807) 70 18,060 29
30 Computer equipment 391.2 31,265 - 31,265 5,224 (2,668) 2,556 33,820 30
31 Transportation equipment 392 11,879 - 11,879 879 (118) 761 12,640 31
32 Stores equipment 393 667 - 667 - (16) (16) 651 32
33 Tools, ship and garage equipment 394 5,669 - 5,669 11 (106) (95) 5,574 33
34 Laboratory equipment 395 1,478 - 1,478 273 (110) 163 1,641 34
35 Power operated equipment 396 1,613 - 1,613 65 (43) 22 1,635 35
36 Communication equipment 397 137,535 4,015 141,550 5,225 (2,579) 2,646 144,196 36
37 Miscellaneous equipment 398 3,217 - 3,217 - (2) (2) 3,215 37
38 Asset retirement costs - General Plant 399.1 19 (19) - - - - - 38
39 Total General Plant 331,625 3,996 335,620 19,738 (7,286) 12,452 348,072 39
40 To: H-13 col (d) To: H-13 col ( c) 40
41 Total Electric Plant in Service 9,530,494$ (17,887)$ 9,512,608$ 300,191$ (723,382)$ (423,191)$ 9,089,417$ 41
To: H-12.2 col (g)
H-CERT-12
Page 11 of 312
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NEVADA POWER COMPANY H-12.4
d/b/a NV Energy PAGE 1 OF 2
DEPRECIATION AND AMORTIZATION EXPENSE
FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
FOR THE CERTIFICATION PERIOD ENDED MAY 31, 2017
(IN THOUSANDS)
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Recorded Recorded & Adjusted
Utility Plant in Service Test Period Test Period Recorded Adjustments for Expense at the
Ln Plant at the End of Depreciation Statement N Depreciation and Allocated Certification end of the Ln
No Account Description Test Period Expense Adjustments Expense Statement N Period Certification Period No
1 Production Plant 1
2 2
3 Steam Production 3
4 310.1 Land 1,271$ -$ -$ -$ -$ -$ 4
5 310.2 Land Rights 6,595 643 643 5
6 311 Structures and improvements 207,197 7,616 22 7,638 6
7 312 Boiler plant equipment 548,489 10,450 10,450 7
8 314 Turbogenerator units 180,226 3,120 3,120 8
9 315 Accessory electric equipment 66,204 1,758 90 1,848 9
10 316 Miscellaneous power plant equipment 16,910 341 341 10
11 317 Asset retirement costs - Steam Prod 29,580 (7,851) 7,851 - 11
12 114/115 Reid Gardner 4 Acquisition Adjustment 44,614 13,966 13,966 12
13 Total Steam Production 1,101,087 30,043 7,963 38,006 42,604 1,154 43,758 13
14 14
15 Other Production 15
16 340.1 Land 9,739 - - 16
17 340.2 Land Rights 1,575 30 30 17
18 341 Structures and improvements 238,177 7,308 7,308 18
19 342 Fuel holders, producers, and accessories 431,976 14,895 14,895 19
20 343 Prime movers 155,030 4,536 4,536 20
21 344 Generators 1,799,576 58,663 260 58,923 21
22 345 Accessory electric equipment 375,522 12,995 153 13,148 22
23 346 Miscellaneous power plant equipment 101,320 3,770 3,770 23
24 347 Asset retirement costs - Other Prod 1,985 (36) 36 - 24
25 114/115 Acquisition Adjustment - SH, WH & SP 53,172 2,291 2,291 25
26 Total Other Production 3,168,072 104,452 450 104,901 89,899 (569) 89,330 26
27 27
28 Total Production Plant 4,269,159 134,495 8,413 142,908 132,503 585 133,088 28
29 29
30 Transmission Plant 30
31 350.1 Land 18,686 - - 31
32 350.2 Land Rights 132,999 2,008 2 2,011 32
33 352 Structures and improvements 2,425 24 9 33 33
34 353 Station equipment 701,231 11,288 (263) 11,026 34
35 354 Towers and fixtures 47,590 704 (5) 700 35
36 355 Poles and fixtures 294,228 7,402 (3) 7,398 36
37 356 Overhead conductors and devices 182,201 4,085 5 4,091 37
38 357 Underground conduit 7,659 220 0 221 38
39 358 Underground conductors and devices 31,538 555 (0) 554 39
40 359 Roads and trails 1,751 30 30 40
41 114/115 Acquisition Adjustment - Needles 31 1 1 41
42 Total Transmission Plant 1,420,339$ 26,318$ (254)$ 26,064$ 19,434$ 2,434$ 21,868$ 42
For the Estimated Certification
For the Test Period Ended December 31, 2016 Period Ending May 31, 2017
H-CERT-12
Page 12 of 312
-
NEVADA POWER COMPANY H-12.4d/b/a NV Energy PAGE 2 OF 2
DEPRECIATION AND AMORTIZATION EXPENSE FOR THE TEST PERIOD ENDED DECEMBER 31, 2016
FOR THE CERTIFICATION PEROD ENDED MAY 31, 2017(IN THOUSANDS)
(a) (b) (c) (d) (e) (f) (g) (h) (i)
Recorded Recorded & AdjustedUtility Plant in Service Test Period Test Period Recorded Adjustments for Expense at the
Ln Plant at the End of Depreciation Statement N Depreciation and Allocated Certification end of the LnNo Account Description Test Period Expense Adjustments Expense Statement N Period Certification Period No
1 Distribution Plant 1
2 360.1 Land 38,030$ -$ - -$ -$ -$ 23 360.2 Land Rights 50,633 685 (0) 685 34 361 Structures and improvements 43,882 75 75 45 362 Station equipment 531,104 8,799 8,799 56 364 Poles, towers and fixtures 70,351 1,852 1,852 67 365 Overhead conductors and devices 111,294 2,234 2,234 78 366 Underground conduit 168,785 2,959 (22) 2,938 89 367 Underground conductors and devices 1,327,363 41,876 41,876 9
10 368 Lines Transformers 570,694 12,457 12,457 1011 369 Services 187,501 4,309 4,309 1112 370.0 Meters 13,775 414 414 1213 370.1 Meters - AMI/Smart 109,338 5,393 5,393 1314 372 Leased property on customers' premises 3,431 158 158 1415 373 Street lighting and signal systems 1,044 7 7 1516 374 Asset retirement costs - Distribution - (17) 17 - 1617 114/115 Acquisition Adjustment - Laughlin 500 9 9 17
18 Total Distribution Plant 3,227,725 81,210 (5) 81,205 72,918 2,296 75,214 18
19 19
20 Intangible Plant 20
21 303 Intangible Software 281,646 18,523 18,523 2122 Total Intangible Plant 281,646 18,523 - 18,523 11,788 5,410 17,198 22
23 23
24 General Plant 24
25 389.1 Land 2,947 - - 2526 389.2 Land Rights 423 0 0 2627 390 Structures and improvements 116,923 2,520 (25) 2,495 2728 391.1 Office furniture and equipment 17,990 961 (22) 939 2829 391.2 Computer equipment 31,265 6,962 6,962 2930 392 Transportation equipment 11,879 3,401 3,401 3031 393 Stores equipment 667 33 33 3132 394 Tools, ship and garage equipment 5,669 216 216 3233 395 Laboratory equipment 1,478 90 90 3334 396 Power operated equipment 1,613 179 179 3435 397 Communication equipment 137,535 8,979 268 9,247 3536 398 Miscellaneous equipment 3,217 213 213 3637 399.1 Asset retirement costs - General Plant 19 3 (3) - 3738 Total General Plant 331,625 23,558 218 23,775 18,676 493 19,169 38
39 39
40 Total Electric Accumulated Depreciation 9,530,494$ 284,104$ 8,371$ 292,475$ 255,319$ 11,218$ 266,537$ 40
To: H-12.3 col ( c) To: H-12.3 col (d)
For the Estimated CertificationFor the Test Period Ended December 31, 2016 Period Ending May 31, 2017
H-CERT-12
Page 13 of 312
-
NEVADA POWER COMPANY H-12.5d/b/a NV Energy PAGE 1 of 1
CURRENT DEPRECIATION RATESFOR THE TEST PERIOD ENDED DECEMBER 31, 2016
(a) (b) (c)
Ln FERC Current LnNo Account Description Rate No
Electric Plant1 Intangible Plant 12 303.0 Intangible Software 7.68% 23 To: H-12.2 col (h) 34 Production Plant (1) 45 56 Steam Production 67 310.1 Land 0.00% 78 310.2 Land Rights 2.50% 89 311.0 Structures & Improvements 4.28% 910 312.0 Boiler Plant Equipment 3.90% 1011 314.0 Turbogenerator Units 3.85% 1112 315.0 Access Electric Equipment 4.37% 1213 316.0 Misc Power Plant Equipment 2.91% 1314 1415 Other Production 1516 340.1 Land 0.00% 1617 340.2 Land Rights 1.89% 1718 341.0 Structures & Improvements 3.23% 1819 342.0 Fuel Holders, Prd & Access 3.36% 1920 343.0 Prime Movers 3.32% 2021 344.0 Generators 3.29% 2122 345.0 Access Electric Equipment 3.42% 2223 346.0 Misc Power Plant Equipment 3.68% 2324 2425 Transmission Plant 2526 350.1 Land 0.00% 2627 350.2 Land Rights 1.55% 2728 352.0 Structures & Improvements 0.99% 2829 353.0 Station Equipment 1.67% 2930 354.0 Towers & Fixtures 1.48% 3031 355.0 Poles & Fixtures 2.52% 3132 356.0 Overhead Conductors & Devices 2.26% 3233 357.0 Underground Conduit 1.61% 3334 358.0 Underground Conduit & Devices 2.21% 3435 359.0 Roads & Trails 1.74% 3536 To: H-12.2 col (h) 36
H-CERT-12
Page 14 of 312
-
NEVADA POWER COMPANY H-12.5d/b/a NV Energy PAGE 1 of 1
CURRENT DEPRECIATION RATESFOR THE TEST PERIOD ENDED DECEMBER 31, 2016
(a) (b) (c)
Ln FERC Current LnNo Account Description Rate No
Electric Plant37 Distribution Plant 3738 360.1 Land 0.00% 3839 360.2 Land Rights 1.40% 3940 361.0 Structures & Improvements 2.06% 4041 362.0 Station Equipment 1.56% 4142 364.0 Poles & Fixtures 2.61% 4243 365.0 Overhead Conductors & Devices 2.02% 4344 366.0 Underground Conduit 1.80% 4445 367.0 Underground Conductors & Devices 3.21% 4546 368.0 Line Transformers 2.24% 4647 369.0 Services 2.34% 4748 370.0 Meters 2.75% 4849 370.1 Meters - AMI 5.07% 4950 372.0 Leased Property Customers Premises 4.89% 5051 373.0 Street Lights & Signal Systems (HPS) 0.66% 5152 5253 General Plant 5354 389.1 Land 0.00% 5455 389.2 Land Rights 0.05% 5556 390.0 Structures & Improvements 2.17% 5657 391.1 Office Furn & Equipment 5.00% 5758 391.2 Computers 20.00% 5859 392.0 Transportation Equipment 29.65% 5960 393.0 Stores Equipment 5.00% 6061 394.0 Tools, Shop & Garage Equipment 4.00% 6162 395.0 Laboratory Equipment 6.67% 6263 396.0 Power-Operated Equipment 48.09% 6364 397.0 Communications Equipment 6.67% 6465 398.0 Miscellaneous Equipment 6.67% 6566 To: H-12.2 col (h) 6667 (1) Inangible and Production Plant rates are composite rates as of December 31, 2010. 67
H-CERT-12
Page 15 of 312
-
NEVADA POWER COMPANY H-12.6
PLANT ACQUISITION ADJUSTMENTS
CALCULATION OF ANNUAL AMORTIZATION EXPENSE
Expense Monthly Annual
Account Amortization Amortization
Prodcution Plant
Steam Production
115 Reid Gardner 4 Acquisition Adjustment 406 1,163,831.27 -
To: H-12.2 col (i)
Other Production
115 Higgins Acquisition Adjustment 406 313,685.06 3,764,220.72
115 Silverhawk Acquisition Adjustment 406 (164,846.72) (1,978,160.64)
115 Sun Peak Acquisition Adjustment 406 38,402.40 460,828.80
115 Silverhawk (25%) Acquisition Adjustment 406 276,705.00 3,320,460.00
463,945.74 5,567,348.88
To: H-12.2 col (i)
Transmission Plant
115 Needles Acquisition Adjustment 406 91.48 1,097.76
To: H-12.2 col (i)
Distribution Plant
115 Laughlin Acquisition Adjustment 406 1,461.99 8,768.96
To: H-12.2 col (i)
H-CERT-12
Page 16 of 312
-
Schedule H-CERT-12A Work Papers
Page 17 of 312
-
NEV
ADA
POW
ER C
OM
PAN
YSC
HE
DU
LE H
-CER
T-12
Ad/
b/a
NV
Ener
gyPA
GE
1 O
F 3
CER
TIFI
CAT
ION
AD
JUST
MEN
TFI
NC
HE
R
FOR
TH
E TE
ST P
ERIO
D E
ND
ED D
ECEM
BER
31,
201
6 AN
DFO
R T
HE
CER
TIFI
CAT
ION
PER
IOD
EN
DED
MAY
31,
201
7(IN
TH
OU
SAN
DS)
This
sch
edul
e su
mm
ariz
es th
e ch
ange
in d
epre
ciat
ion
and
amor
tizat
ion
expe
nse
resu
lting
from
the
appl
icat
on o
f rat
es
deve
lope
d in
the
Com
pany
's 2
016
Dep
reci
atio
n St
udy.
(a)
(b)
(c)
(d)
(e)
(f)(g
)Es
timat
ed
Annu
aliz
edD
epre
ciat
ion
Annu
aliz
edN
evad
aLn
FER
CC
urre
nt R
ates
Dep
reci
atio
nIn
crea
se /
Juris
dict
iona
lLn
No
Des
crip
tion
Acco
unt
5/31
/17
Per S
tudy
(Dec
reas
e)Pe
rcen
tage
Adju
stm
ent
No
FR:
H-1
2A.1
FR:
H-1
2A.1
(d) -
( e)
1El
ectri
c Pl
ant
12
23
Prod
uctio
n Pl
ant
34
S
team
403
15,7
94$
29
,395
$
13
,601
$
10
0.00
00%
13,6
01$
45
O
ther
403
109,
575
117,
810
8,23
6
10
0.00
00%
8,23
6
5
6
Acq
uisi
tion
Adju
stm
ents
406
5,56
7
5,56
7
-
100.
0000
%-
67
13
0,93
5
15
2,77
3
21
,837
21
,837
7
88
9Tr
ansm
issi
on P
lant
403
26,8
80
24
,547
(2
,335
)
84
.247
5%(1
,967
)
910
Dis
tribu
tion
Plan
t40
383
,889
84,1
03
214
10
0.00
00%
214
10
11G
ener
al P
lant
(1)
403
20,5
45
21
,028
48
3
98.4
809%
475
11
12Ac
quis
ition
Adj
ustm
ent
406
1
1
-
10
0.00
00%
-
12
1313
1,31
6
12
9,67
8
(1
,637
)
(1
,278
)
1314
1415
Inta
ngib
le P
lant
404
22,8
59
20
,660
(2
,200
)
98
.480
9%(2
,166
)
1516
22,8
59
20
,660
(2
,200
)
(2
,166
)
1617
1718
285,
109
$
303,
111
$
17,9
99$
18,3
93$
1819
1920
(1)
Doe
s no
t inc
lude
tran
spor
tatio
n de
prec
iatio
n ex
pens
e w
hich
is c
lear
ed th
roug
h tra
nspo
rtatio
n cl
earin
g (A
cct.
184.
030)
and
20
21pr
esen
ted
on H
-CE
RT-
26A
.21
ANN
UAL
IZAT
ION
OF
PLAN
T D
EPR
ECIA
TIO
N A
ND
AM
OR
TIZA
TIO
N E
XPEN
SE (S
TUD
Y)
H-C
ERT-
12A
Page 18 of 312
-
NEV
AD
A P
OW
ER C
OM
PAN
YH
-CER
T-12
A.1
d/b/
a N
V En
ergy
PAG
E 2
OF
3C
ERTI
FIC
ATI
ON
AD
JUST
MEN
TFI
NC
HER
AN
NU
ALI
ZATI
ON
OF
PLA
NT
DEP
REC
IATI
ON
AN
D A
MO
RTI
ZATI
ON
EXP
ENSE
(STU
DY)
FOR
TH
E TE
ST P
ERIO
D E
ND
ED D
ECEM
BER
31,
201
6A
ND
FO
R T
HE
CER
TIFI
CA
TIO
N P
ERIO
D E
ND
ED M
AY
31, 2
017
(IN T
HO
USA
ND
S)
(a)
(b)
(c)
(d)
(e)
(f)(g
)(h
)(i)
(j)
Adju
sted
and
Adju
sted
Estim
ated
Dep
reci
atio
nEs
timat
edIn
crea
se /
Proj
ecte
dAd
just
men
t for
Es
timat
edC
urre
nt
Annu
al D
epr
Stud
yAn
nual
Dep
rD
ecre
ase
LnFE
RC
Bala
nce
Acct
392
/396
Bala
nce
Appr
oved
Cur
rent
Rat
esPr
opos
edPr
opos
ed R
ates
for c
hang
e in
LnN
oD
escr
iptio
nAc
coun
tat
5/3
1/17
H-C
ERT-
26A
at 5
/31/
17D
epr R
ate
at 5
/31/
17R
ates
at 5
/31/
17R
ates
No
FR: H
12A
.2
Col
( c)
+ (d
)FR
: H-1
2A.2
FR: H
-12A
.3FR
: H
-12A
.2*c
ol (q
)co
l (i)
- col
(g)
1In
tang
ible
Pla
nt1
2In
tang
ible
Sof
twar
e30
318
,523
$
-$
18
,523
$
7.68
%22
,859
$
6.
94%
20,6
60$
(2
,200
)$
23
T
otal
Inta
ngib
le P
lant
18,5
23
-
18,5
23
22
,859
20
,660
(2,2
00)
3
44
5Pr
oduc
tion
Plan
t5
66
7St
eam
Pro
duct
ion
78
Land
310.
1-
-
-
0.00
%-
0.
00%
-
-
8
9La
nd R
ight
s31
0.2
643
-
64
3
2.
50%
25
2.56
%26
1
9
10St
ruct
ures
& Im
prov
emen
ts31
17,
638
-
7,63
8
4.28
%2,
128
7.32
%3,
643
1,51
5
1011
Boile
r Pla
nt E
quip
men
t31
210
,450
-
10
,450
3.90
%7,
168
9.97
%18
,321
11,1
52
1112
Turb
ogen
erat
or U
nits
314
3,12
0
-
3,
120
3.
85%
3,94
2
3.
64%
3,73
2
(2
10)
1213
Acce
ss E
lect
ric E
quip
men
t31
51,
848
-
1,84
8
4.37
%2,
249
5.75
%2,
962
713
1314
Mis
c Po
wer
Pla
nt E
quip
men
t31
634
1
-
341
2.91
%28
3
7.33
%71
3
430
1415
Asse
t Ret
irem
ent C
ost
317
-
-
-
0.
00%
-
0.00
%-
-
1516
Rei
d G
ardn
er 4
Acq
uisi
tion
Adju
stm
ent
114
13,9
66
-
13,9
66
0.
00%
-
0.00
%-
1617
To
tal S
team
Pro
duct
ion
38,0
06
-
38,0
06
15
,794
29
,395
13,6
01
1718
1819
Oth
er P
rodu
ctio
n19
20La
nd34
0.1
-
0.
00%
-
0.00
%-
2021
Land
Rig
hts
340.
230
-
30
1.
89%
30
2.41
%38
8
21
22St
ruct
ures
& Im
prov
emen
ts34
17,
308
-
7,30
8
3.23
%7,
790
3.66
%8,
821
1,03
1
2223
Fuel
Hol
ders
, Prd
& A
cces
s 34
214
,895
-
14
,895
3.36
%14
,497
3.
29%
14,2
07
(2
90)
2324
Prim
e M
over
s34
34,
536
-
4,53
6
3.32
%5,
147
2.28
%3,
530
(1,6
17)
24
25G
ener
ator
s34
458
,923
-
58
,923
3.29
%65
,064
3.
75%
74,0
48
8,
984
25
26Ac
cess
Ele
ctric
Equ
ipm
ent
345
13,1
48
-
13,1
48
3.
42%
13,3
10
3.48
%13
,551
241
2627
Mis
c Po
wer
Pla
nt E
quip
men
t34
63,
770
-
3,77
0
3.68
%3,
737
3.56
%3,
616
(121
)
27
28As
set R
etire
men
t Cos
t34
7-
-
-
0.00
%-
0.
00%
-
-
28
29Ac
quis
ition
Adj
ustm
ent-S
H, W
H &
SP
114
2,29
1
-
2,
291
0.
00%
5,56
7
0.
00%
5,56
7
-
29
30
Tota
l Oth
er P
rodu
ctio
n10
4,90
1
-
104,
901
11
5,14
2
12
3,37
8
8,23
6
3031
T
otal
Pro
duct
ion
Plan
t14
2,90
8$
-
$
142,
908
$
13
0,93
5$
15
2,77
3$
21,8
37$
31
H-C
ERT-
12A.
1
Page 19 of 312
-
NEV
AD
A P
OW
ER C
OM
PAN
YH
-CER
T-12
A.1
d/b/
a N
V En
ergy
PAG
E 3
OF
3C
ERTI
FIC
ATI
ON
AD
JUST
MEN
TFI
NC
HER
AN
NU
ALI
ZATI
ON
OF
PLA
NT
DEP
REC
IATI
ON
AN
D A
MO
RTI
ZATI
ON
EXP
ENSE
(STU
DY)
FOR
TH
E TE
ST P
ERIO
D E
ND
ED D
ECEM
BER
31,
201
6A
ND
FO
R T
HE
CER
TIFI
CA
TIO
N P
ERIO
D E
ND
ED M
AY
31, 2
017
(IN T
HO
USA
ND
S)
(a)
(b)
(c)
(d)
(e)
(f)(g
)(h
)(i)
(j)
Adju
sted
and
Adju
sted
Estim
ated
Dep
reci
atio
nEs
timat
edIn
crea
se /
Proj
ecte
dAd
just
men
t for
Es
timat
edC
urre
nt
Annu
al D
epr
Stud
yAn
nual
Dep
rD
ecre
ase
LnFE
RC
Bala
nce
Acct
392
/396
Bala
nce
Appr
oved
Cur
rent
Rat
esPr
opos
edPr
opos
ed R
ates
for c
hang
e in
No
Des
crip
tion
Acco
unt
at 5
/31/
17H
-CER
T-26
Aat
5/3
1/17
Dep
r Rat
eat
5/3
1/17
Rat
esat
5/3
1/17
Rat
esFR
: H-1
2A.2
C
ol (
c) +
(d)
FR: H
- 12A
.2FR
: H- 1
2A.2
FR:
H-1
2A.2
* c
ol (q
)co
l (i)
- col
(g)
1Tr
ansm
issi
on P
lant
12
Land
350.
1-
$
-$
-
$
0.00
%-
$
0.
00%
-$
-
$
2
3La
nd R
ight
s35
0.2
2,01
1
-
2,
011
1.
55%
2,10
1
1.
42%
1,92
5
(1
76)
34
Stru
ctur
es &
Impr
ovem
ents
352
33
-
33
0.99
%29
1.
20%
35
6
45
Stat
ion
Equi
pmen
t35
311
,026
-
11
,026
1.67
%11
,630
1.
71%
11,9
08
27
9
5
6To
wer
s &
Fixt
ures
354
700
-
70
0
1.
48%
672
1.
49%
676
5
67
Pole
s &
Fixt
ures
355
7,39
8
-
7,
398
2.
52%
7,49
7
1.
84%
5,47
4
(2
,023
)
78
Ove
rhea
d C
ondu
ctor
s &
Dev
ices
356
4,09
1
-
4,
091
2.
26%
4,10
2
2.
04%
3,70
3
(3
99)
89
Und
ergr
ound
Con
duit
357
221
-
22
1
1.
61%
123
1.
61%
123
-
9
10U
nder
grou
nd C
ondu
it &
Dev
ices
358
554
-
55
4
2.
21%
697
2.
13%
671
(2
5)
1011
Roa
ds &
Tra
ils35
930
-
30
1.
74%
30
1.71
%30
(1)
11
12Ac
quis
ition
Adj
ustm
ent-N
eedl
es11
41
-
1
0.00
%1
0.00
%1
-
12
13
Tot
al T
rans
mis
sion
Pla
nt26
,064
-
26
,064
26,8
80
24,5
47
(2
,335
)