depreciation study - gannett fleming, inc

NEWFOUNDLAND POWER INC.ST. JOHN’S, NEWFOUNDLAND

DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALSRELATED TO ELECTRIC PLANT

AT DECEMBER 31, 2001

Harrisburg, Pennsylvania Calgary, Alberta Valley Forge, Pennsylvania

NEWFOUNDLAND POWER INC.St. John's, Newfoundland

DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALS

RELATED TO ELECTRIC PLANT


GANNETT FLEMING, INC. - VALUATION AND RATE DIVISION

Harrisburg, Pennsylvania

GANNETT FLEMING, INC.P.O. Box 67100Harrisburg, PA 17016-7100Location:207 Senate AvenueCamp Hill, PA 17011Office: (717)763-7212Fax: (717) 763-4590www.gannettfleming.com

September 5, 2002

Newfoundland Power Inc.55 Kenmount RoadSt. John's, Newfoundland A1B 3P6

Attention Barry V. Perry, CA

Vice President and Chief Financial Officer

Ladies and Gentlemen:

Pursuant to your request, we have conducted a depreciation study related to theelectric plant of Newfoundland Power Inc. as of December 31, 2001. The attached reportpresents a description of the methods used in the estimation of depreciation and thesummary of annual and accrued depreciation.

A separately bound volume includes appendices which set forth the statisticalsupport for the life and net salvage estimates and the detailed tabulations of annual andaccrued depreciation.

We gratefully acknowledge the assistance of Newfoundland Power Inc. personnelin the conduct of the study.

Respectfully submitted,

GANNETT FLEMING, INC.VALUATION AND RATE DIVISION

WILLIAM M. STOUT, P.E.President

JOHN F. WIEDMAYER, CDPSupervisor, Depreciation Studies

WMS/JFW:krm

- iv -

CONTENTS

PART I. INTRODUCTION

Plan of Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-2Basis of the Study . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-2Changes Subsequent to the Prior Depreciation Study Report . . . . . . . . . . . . . . . . I-4Summary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . I-7

PART II. METHODS USED IN THEESTIMATION OF DEPRECIATION

Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-2Service Life and Net Salvage Estimation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-3

Average Service Life . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-3 Survivor Curves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-3

Iowa Type Curves . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-5Retirement Rate Method of Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-10

Schedules of Annual Transactions in Plant Records . . . . . . . . . . . . II-11Schedule of Plant Exposed to Retirement . . . . . . . . . . . . . . . . . . . . . II-14Original Life Table . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-16Smoothing the Original Survivor Curve . . . . . . . . . . . . . . . . . . . . . . . II-18

Service Life Considerations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-19Salvage Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-28Net Salvage Considerations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . II-29

Calculation of Annual and Accrued Amortization . . . . . . . . . . . . . . . . . . . . . . . . . II-31Monitoring of Book Accumulated Depreciation . . . . . . . . . . . . . . . . . . . . . . . . . . . II-33

PART III. RESULTS OF STUDY

Qualification of Results . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-2Description of Statistical Support . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-2Description of Depreciation Tabulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-3Schedule 1. Summary of Service Life and Net Salvage Estimates and Calculated Annual Depreciation Related to Original Cost of Electric Plant at December 31, 2001 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-4

- v -

CONTENTS, cont.

PART III. RESULTS OF STUDY, cont.

Schedule 2. Calculated Accrued Depreciation, Book Accumulated Depreciation and Determination of Reserve Variance Amortizations Related to Original Cost of Electric Plant at December 31, 2001 . . . . . . . . . . III-11Schedule 3. Remaining Life Reserve Variance Amortization

for the Following Five Year Period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-18Schedule 4. Five Year Reserve Variance Amortization

for the Following Five Year Period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . III-24

I-2

NEWFOUNDLAND POWER INC.

DEPRECIATION STUDY

CALCULATED ANNUAL DEPRECIATION ACCRUALSRELATED TO ELECTRIC PLANT



PLAN OF REPORT

This report sets forth the results of the depreciation study for Newfoundland Power

Inc., to determine the annual depreciation accrual rates and amounts for book purposes

applicable to the original cost of electric plant at December 31, 2001. Part I Introduction,

contains statements with respect to the plan of the report, the basis of the study, the study

and a brief summary of the study results. Part II Methods Used in the Estimation of

Depreciation, presents the methods used in the estimation of average service lives,

survivor curves and salvage and in the calculation of depreciation. Part III Results of

Study, presents summaries by depreciable group of annual and accrued depreciation. The

statistical analyses of service live and net salvage and the detailed tabulations of annual

and accrued depreciation are set forth in a separately bound volume "Appendices to

Depreciation Study."

BASIS OF THE STUDY

For most accounts, the annual and accrued depreciation were calculated by the

straight line method using the equal life group procedure. For certain General and

Communication Plant accounts, the annual and accrued depreciation are based on

amortization accounting. Both types of calculations were based on original cost, attained

ages, and estimates of service lives and salvage. Variances between the calculated

I-3

accrued depreciation or amortization and the book accumulated depreciation which exceed

five percent of the calculated accrued depreciation are amortized over the composite

remaining life of the assets. Accounts for which the composite remaining lives are less

than five years, the amortization period used to minimize the reserve variance was set at

five years which is the period of time between depreciation studies. This was done to

reduce the annual fluctuations to depreciation expense related to the reserve variance

amortizations for accounts with short composite remaining lives.

The straight line equal life group method has been used by the Company for a

number of years and we recommend its continued use. The equal life group procedure

provides for a better match of depreciation expense and loss in service value than the

average service life procedure.

Amortization accounting for certain General and Communication accounts was

approved in 1996 by Newfoundland and Labrador Board of Commissioners of Public

Utilities (“Board”). Amortization accounting for these accounts is appropriate because of

the disproportionate plant accounting effort required when compared to the minimal original

cost of the large number of items in these accounts. Many electric utilities in North

America have received approval to adopt amortization accounting for these accounts. An

explanation of the calculation of annual and accrued amortization is presented beginning

on page II-31 of the report.

The service life and salvage estimates used in the depreciation and amortization

calculations were based on judgment which incorporated analyses of available historical

data, a review of policies and outlook with management, a general knowledge of the

electric utility industry, and comparisons of the service life and salvage estimates from

I-4

studies of other electric utilities. The use of survivor curves to reflect the expected

dispersion of retirement provides a consistent method of estimating depreciation for electric

plant. Iowa type survivor curves were used to depict the estimated survivor curves. For

life span groups, the estimates of survivor curves are consistent because the calculations

of the lives of the units within each group are obtained by using a single probable

retirement date for the entire group. The estimates of net salvage are expressed as the

average net salvage percent of the investment to be incurred or recovered upon its

retirement.

CHANGES SUBSEQUENT TO THE PRIOR DEPRECIATION STUDY REPORT

The depreciation calculations included in the prior depreciation study report

submitted to the Board in December 2001 were based on electric plant in service as of

December 31, 2000. The depreciation calculations included with this report are based on

electric plant in service as of December 31, 2001. The annual accrual rate calculations

were based on the same group procedures and bases as those used in last year’s

depreciation report. The service life and net salvage estimates, based on a study

incorporating data through 1999, are the same as those used in last year’s report with the

exception of six accounts related to three locations.

The estimated retirement dates for two of the Company’s diesel power plants were

extended based on the current outlook from engineering. Five of the six affected accounts

are related to the diesel power plants. The estimated retirement date for the St. John’s

Diesel Plant was revised from mid-year 2001 to mid-year 2003. The estimated retirement

date for the Port Aux Basques Diesel Plant was revised from mid-year 2006 to mid-year

I-5

2012. Also, the net salvage estimate for the former System Control Centre building located

on Topsail Road was revised from 32 percent to negative 6 percent to reflect the estimated

cost of demolition of $50,000, which is 6 percent of the cost of the building.

Other changes include: 1) the depreciation calculations are based on the retroactive

application of the mid-year convention and 2) the inclusion of joint-use poles purchased

from Aliant Telecom, Inc. or “Aliant”. The annual and accrued depreciation amounts set

forth in this report were based on the mid-year convention. Newfoundland Power adopted

the mid-year convention for their book depreciation practices on a prospective basis

beginning in 2001. The mid-year convention assumes that all property is installed on July

1 of each year so that at year end a half year of depreciation has been recorded for the

current year’s additions. This convention, or similar derivations of this convention, is widely

used by other utilities and provides a better match between depreciation expense and the

average in-service date of electric plant. The retroactive application of the mid-year

convention has resulted in a decrease to the calculated accrued depreciation by

approximately $12M. The reduction of the theoretical reserve corresponds to a $12.0

million increase to the reserve variance. The amortization amount will reduce depreciation

expense since the Company’s book accumulated depreciation currently exceeds the

calculated accrued depreciation.

In 2001, Newfoundland Power agreed to purchase from Aliant all of their joint-use

poles within Newfoundland Power’s service territory over a five year period. The purchase

price was equal to the net book value of the poles. The purchase price of the Aliant poles

acquired by Newfoundland Power in 2001 was $20,219,834, consisting of $27,856,756 in

original cost and $7,636,922 of accumulated depreciation.

I-6

Gannett Fleming recommends that Newfoundland Power record on their books both

the original cost and accumulated depreciation related to the poles purchased from Aliant.

This will streamline the accounting since it will eliminate the need for Newfoundland Power

to account for two groups of poles. If Newfoundland Power were to use the purchase price

amount, i.e, $20,219,834, the cost basis for the poles purchased from Aliant would be

different, i.e., a 2001 price level or current basis, than the remaining poles owned by

Newfoundland Power which are recorded at original cost or a historical basis. Using the

recommended accounting method, the cost basis for poles purchased from Aliant will be

original cost when first dedicated to utility service which is consistent with the cost basis

used for poles owned by Newfoundland Power and accounting convention. A consistent

cost basis for electric plant, such as original cost, is the preferred accounting treatment

for acquired properties for utilities when original cost data are available. However,

regardless of which cost basis is used, i.e., purchase price or original cost, the amounts

charged to depreciation expense will be the same. By recording the poles purchased from

Aliant at original cost with a provision for accumulated depreciation, Newfoundland Power

will be able to simplify the accounting process and categorize poles into one plant account

and apply one depreciation rate to all poles. Otherwise, Newfoundland Power would be

required to account for two groups of poles separately and apply different depreciation

rates to each group.

The calculated accrued depreciation as of December 31, 2001 is $398.6 million and

the book accumulated depreciation is $415.8 million. The difference or variance of $17.2

million is 4.3 percent of the calculated or theoretical amount. $12.0 million of the $17.2

million reserve variance was due to the retroactive application of the mid-year convention.

I-7

The calculated accrued depreciation is used as a measure to assess the adequacy of the

Company’s book accumulated depreciation amount. The calculated accrued depreciation

should not be viewed in exact terms as the correct reserve amount. Rather it should be

viewed as a benchmark or a tool used by the depreciation professional to assess the

standing of the book accumulated depreciation amount based on the most recent available

information. Newfoundland Power has reduced depreciation expense by approximately

$11.9 million over the period since the 1996 depreciation study in order to reduce the

excess accumulated depreciation calculated at that time. Gannett Fleming proposes to

amortize the existing reserve variance of $17.2 million over a period equal to the composite

remaining life of the assets. The amortization of the reserve variance will reduce

depreciation expense by approximately $1.2 million in Year 1.

In 1996, the Board decided in Order No. P.U. 7 (1996) that the correction of the

reserve variance should occur over a five-year period. Gannett Fleming is of the opinion

that the reserve variance be amortized over the account’s composite remaining life. This

is the industry’s most commonly used method for adjusting depreciation. Also it decreases

the probability of large fluctuations in depreciation expense that can occur with relatively

short amortization periods, such as five years, and is the method that Gannett Fleming

considers appropriate for Newfoundland Power. The remaining lives of the various

accounts range from a few years to over forty years. An explanation of the monitoring of

the accumulated depreciation reserve and the calculation of the reserve variance

amortization is presented beginning on page II-33 of the report.

As noted in the 1996 General Rate Application, the reserve variance could be

amortized over a fixed period, such as 5 or 10 years, if there was a need to align the book

I-8

accumulated provision for depreciation with the calculated accrued depreciation more

quickly. Schedule 4, presented in Part III of this report, sets forth the reserve variance

amortization over a five year period using a 5 percent materiality threshold consistent with

the Board’s Decision in Order No. P.U. 7 (1996).

SUMMARY

Summaries of the study results by plant account are presented in the schedules in

Part III of the report. The continued use of annual accrual rates and the maintenance and

monitoring of the accumulated depreciation reserve by plant account is appropriate for

Newfoundland Power.

The following summary of composite whole life accrual rates at the functional level

is provided only for purposes of comparing the results of the current and previous study.

The amortization of the reserve variance has not been incorporated in the rates below.

I-9

Composite Annual Accrual Rates Function 1996 Study Previous Study Current

Hydro Production 2.02 2.03 2.03 Other Production 3.55 3.75 3.91 Substation 2.75 2.58 2.60 Transmission 3.38 3.25 3.27 Distribution 3.62 3.27 3.29 General Computer - Hardware 20.00 20.00 20.00 Computer - Software 10.00 10.00 10.00 Transportation 10.84 9.30 9.44 Other 2.77 3.03 2.99 Communications 7.57 6.44 7.16

PART II. METHODS USED IN

THE ESTIMATION OF DEPRECIATION

II-2

PART II. METHODS USED INTHE ESTIMATION OF DEPRECIATION

DEPRECIATION

Depreciation, as applied to depreciable electric plant, means the loss in service

value not restored by current maintenance, incurred in connection with the consumption

of prospective retirement of electric plant in the course of service from causes which are

known to be in current operation and against which the utility is not protected by insurance.

Among the causes to be given consideration are wear and tear, decay, action of the

elements, inadequacy, obsolescence, changes in the art, changes in demand and

requirements of public authority.

Depreciation as used in accounting is a method of distributing fixed capital costs,

less net salvage, over a period of time by allocating annual amounts to expense. Each

annual amount of such depreciation expense is part of that year's total cost of providing

utility service. Normally, the period of time over which the fixed capital cost is allocated to

the cost of service is equal to the period of time over which an item renders service, that

is, the item's service life. The most prevalent method of allocation is to distribute an equal

amount of cost to each year of service life. This method is known as the straight line

method of depreciation.

The calculation of annual depreciation based on the straight line method requires

the estimation of average life and salvage. These subjects are discussed in the sections

which follow.

II-3

SERVICE LIFE AND NET SALVAGE ESTIMATION

Average Service Life

The use of an average service life for a property group implies that the various units

in the group have different lives. Thus, the average life may be obtained by determining

the separate lives of each of the units, or by constructing a survivor curve by plotting the

number of units which survive at successive ages. A discussion of the general concept of

survivor curves is presented. Also, the Iowa type survivor curves are reviewed.

Survivor Curves

The survivor curve graphically depicts the amount of property existing at each age

throughout the life of an original group. From the survivor curve, the average life of the

group, the remaining life expectancy, the probable life, and the frequency curve can be

calculated. In Figure 1 a typical smooth survivor curve and the derived curves are

illustrated. The average life is obtained by calculating the area under the survivor curve,

from age zero to the maximum age, and dividing this area by the ordinate at age zero. The

remaining life expectancy at any age can be calculated by obtaining the area under the

curve, from the observation age to the maximum age, and dividing this area by the percent

surviving at the observation age. For example, in Figure 1 the remaining life at age 30

years is equal to the crosshatched area under the survivor curve divided by 29.5 percent

surviving at age 30. The probable life at any age is developed by adding the age and

remaining life. If the probable life of the property is calculated for each year of age, the

probable life curve shown in the chart can be developed. The frequency curve presents

the number of units retired in each age interval and is derived by obtaining the differences

between the amount of property surviving at the beginning and at the end of each interval.

II-5

Iowa Type Curves. The range of survivor characteristics usually experienced by

utility and industrial properties is encompassed by a system of generalized survivor curves

known as the Iowa type curves. There are four families in the Iowa system, labeled in

accordance with the location of the modes of the retirements in relationship to the average

life and the relative height of the modes. The left moded curves, presented in Figure 2, are

those in which the greatest frequency of retirement occurs to the left of, or prior to, average

service life. The symmetrical moded curves, presented in Figure 3, are those in which the

greatest frequency of retirement occurs at average service life. The right moded curves,

presented in Figure 4, are those in which the greatest frequency of retirement occurs to the

right of, or after, average service life. The origin moded curves, presented in Figure 5, are

those in which the greatest frequency of retirement occurs at the origin, or immediately

after age zero. The letter designation of each family of curves (L, S, R or O) represents

the location of the mode of the associated frequency curve with respect to the average

service life. The numerical subscripts represent the relative heights of the modes of the

frequency curves within each family.

The Iowa curves were developed at the Iowa State College Engineering Experiment

Station through an extensive process of observation and classification of the ages at which

industrial property had been retired. A report of the study which resulted in the

classification of property survivor characteristics into 18 type curves, which constitutes

1Winfrey, Robley. Statistical Analyses of Industrial Property Retirements. IowaState College, Engineering Experiment Station, Bulletin 125. 1935.

2Marston, Anson, Robley Winfrey and Jean C. Hempstead. Engineering Valuationand Depreciation, 2nd Edition. New York, McGraw-Hill Book Company. 1953.

3Couch, Frank V. B., Jr. "Classification of Type O Retirement Characteristics ofIndustrial Property." Unpublished M.S. thesis (Engineering Valuation). Library, Iowa StateCollege, Ames, Iowa. 1957.

4Winfrey, Robley, Supra Note 1.

5Marston, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2.

6Wolf, Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State UniversityPress. 1994

II-10

three of the four families, was published in 1935 in the form of the Experiment Station's

Bulletin 125.1 These type curves have also been presented in subsequent Experiment

Station bulletins and in the text, "Engineering Valuation and Depreciation."2 In 1957, Frank

V. B. Couch, Jr., an Iowa State College graduate student, submitted a thesis3 presenting

his development of the fourth family consisting of the four O type survivor curves.

Retirement Rate Method of Analysis

The retirement rate method is an actuarial method of deriving survivor curves using

the average rates at which property of each age group is retired. The method relates to

property groups for which aged accounting experience is available or for which aged

accounting experience is developed by statistically aging unaged amounts and is the

method used to develop the original stub survivor curves in this study. The method (also

known as the annual rate method) is illustrated through the use of an example in the

following text, and is also explained in several publications, including "Statistical Analyses

of Industrial Property Retirements,"4 "Engineering Valuation and Depreciation,"5 and

"Depreciation Systems."6

II-11

The average rate of retirement used in the calculation of the percent surviving for

the survivor curve (life table) requires two sets of data: first, the property retired during a

period of observation, identified by the property's age at retirement; and second, the

property exposed to retirement at the beginning of the age intervals during the same

period. The period of observation is referred to as the experience band, and the band of

years which represent the installation dates of the property exposed to retirement during

the experience band is referred to as the placement band. An example of the calculations

used in the development of a life table follows on pages II-12 and II-13. The example

includes schedules of annual aged property transactions, a schedule of plant exposed to

retirement, a life table, and illustrations of smoothing the stub survivor curve.

Schedules of Annual Transactions in Plant Records. The property group used to

illustrate the retirement rate method is observed for the experience band 1992-2001 during

which there were placements during the years 1987-2001. In order to illustrate the

summation of the aged data by age interval, the data were compiled in the manner

presented in Tables 1 and 2 on pages II-12 and II-13. In Table 1, the year of installation

(year placed) and the year of retirement are shown. The age interval during which a

retirement occurred is determined from this information. In the example which follows,

$10,000 of the dollars invested in 1987 were retired in 1992. The $10,000 retirement

occurred during the age interval between 4½ and 5½ years on the basis that approximately

one-half of the amount of property was installed prior to and subsequent to July 1 of each

year. That is, on the average, property installed during a year is placed in service at the

midpoint of the year for the purpose of the analysis. All retirements also are stated as

TABLE 1. RETIREMENTS FOR EACH YEAR 1992-2001SUMMARIZED BY AGE INTERVAL

Experience Band 1992-2001 Placement Band 1987-2001

Retirements, Thousands of Dollars Year During Year Total During Age

Placed (1)

1992(2)

1993(3)

1994(4)

1995(5)

1996(6)

1997(7)

1998(8)

1999(9)

2000(10)

2001(11)

Age Interval(12)

Interval(13)

1987 10 11 12 13 14 16 23 24 25 26 26 13½-14½1988 11 12 13 15 16 18 20 21 22 19 44 12½-13½1989 11 12 13 14 16 17 19 21 22 18 64 11½-12½1990 8 9 10 11 11 13 14 15 16 17 83 10½-11½1991 9 10 11 12 13 14 16 17 19 20 93 9½-10½1992 4 9 10 11 12 13 14 15 16 20 105 8½-9½1993 5 11 12 13 14 15 16 18 20 113 7½-8½1994 6 12 13 15 16 17 19 19 124 6½-7½1995 6 13 15 16 17 19 19 131 5½-6½1996 7 14 16 17 19 20 143 4½-5½1997 8 18 20 22 23 146 3½-4½1998 9 20 22 25 150 2½-3½1999 11 23 25 151 1½-2½2000 11 24 153 ½-1½2001 13 80 0-½

Total 53 68 86 106 128 157 196 231 273 308 1,606

II-12

TABLE 2. OTHER TRANSACTIONS FOR EACH YEAR 1992-2001SUMMARIZED BY AGE INTERVAL


Acquisitions, Transfers, and Sales, Thousands of Dollars

Year During Year Total During AgePlaced

(1)1992(2)

1993(3)

1994(4)

1995(5)

1996(6)

1997 (7)

1998(8)

1999(9)

2000(10)

2001(11)

Age Interval(12)

Interval(13)

1987 - - - - - - 60a - - - - 13½-14½1988 - - - - - - - - - - - 12½-13½1989 - - - - - - - - - - - 11½-12½1990 - - - - - - - (5)b - - 60 10½-11½1991 - - - - - - - 6 a - - - 9½-10½1992 - - - - - - - - - (5) 8½-9½1993 - - - - - - - - - 6 7½-8½1994 - - - - - - - - - 6½-7½1995 - - - - (12)b - - - 5½-6½1996 - - - - 22a - - 4½-5½1997 - - (19)b - - 10 3½-4½1998 - - - - - 2½-3½1999 - - (102)c (121) 1½-2½2000 - - - ½-1½2001

- 0-½

Total - - - - - - 60 (30) 22 (102) ( 50)

a Transfer Affecting Exposures at Beginning of Yearb Transfer Affecting Exposures at End of Yearc Sale with Continued UseParentheses denote Credit amount.

II-13

II-14

occurring at the midpoint of a one-year age interval of time, except the first age interval

which encompasses only one-half year.

The total retirements occurring in each age interval in a band are determined by

summing the amounts for each transaction year-installation year combination for that age

interval. For example, the total of $143,000 retired for age interval 4½-5½ is the sum of

the retirements entered on Table 1 immediately above the stairstep line drawn on the table

beginning with the 1992 retirements of 1987 installations and ending with the 2001

retirements of the 1996 installations. Thus, the total amount of 143 for age interval 4½-5½

equals the sum of:

10 + 12 + 13 + 11 + 13 + 13 + 15 + 17 + 19 + 20.

In Table 2, other transactions which affect the group are recorded in a similar

manner. The entries illustrated include transfers and sales. The entries which are credits

to the plant account are shown in parentheses. The items recorded on this schedule are

not totaled with the retirements but are used in developing the exposures at the beginning

of each age interval.

Schedule of Plant Exposed to Retirement. The development of the amount of

plant exposed to retirement at the beginning of each age interval is illustrated in Table 3

on page II-15.

The surviving plant at the beginning of each year from 1992 through 2001 is

recorded by year in the portion of the table headed "Annual Survivors at the Beginning of

the Year." The last amount entered in each column is the amount of new plant added to

the group during the year. The amounts entered in Table 3 for each successive year

following the beginning balance or addition are obtained by adding or subtracting the net

TABLE 3. PLANT EXPOSED TO RETIREMENT JANUARY 1OF EACH YEAR 1992-2001 SUMMARIZED BY AGE INTERVAL


Exposures, Thousands of Dollars

Year Annual Survivors at the Beginning of the Year

Total at Beginning of Age Age

Placed(1)

1992 (2)

1993 (3)

1994 (4)

1995 (5)

1996 (6)

1997 (7)

1998 (8)

1999 (9)

2000 (10)

2001 (11)

Interval (12)

Interval (13)

1987 255 245 234 222 209 195 239 216 192 167 167 13½-14½1988 279 268 256 243 228 212 194 174 153 131 323 12½-13½1989 307 296 284 271 257 241 224 205 184 162 531 11½-12½1990 338 330 321 311 300 289 276 262 242 226 823 10½-11½1991 376 367 357 346 334 321 307 297 280 261 1,097 9½-10½1992 420a 416 407 397 386 374 361 347 332 316 1,503 8½-9½1993 460a 455 444 432 419 405 390 374 356 1,952 7½-8½1994 510a 504 492 479 464 448 431 412 2,463 6½-7½1995 580a 574 561 546 530 501 482 3,057 5½-6½1996 660a 653 639 623 628 609 3,789 4½-5½1997 750a 742 724 685 663 4,332 3½-4½1998 850a 841 821 799 4,955 2½-3½1999 960a 949 926 5,719 1½-2½2000 1,080a 1,069 6,579 ½-1½2001 1,220a 7,490 0-½

Total 1,975 2,382 2,824 3,318 3,872 4,494 5,247 6,017 6,852 7,799 44,780

a Additions during the year.

II-15

II-16

entries shown on Tables 1 and 2. For the purpose of determining the plant exposed to

retirement, transfers-in are considered as being exposed to retirement in this group at the

beginning of the year in which they occurred, and the sales and transfers-out are

considered to be removed from the plant exposed to retirement at the beginning of the

following year. Thus, the amounts of plant shown at the beginning of each year are the

amounts of plant from each placement year considered to be exposed to retirement at the

beginning of each successive transaction year. For example, the exposures for the

installation year 1997 are calculated in the following manner:

Exposures at age 0 = amount of addition = $750,000 Exposures at age ½ = $750,000 - $ 8,000 = $742,000 Exposures at age 1½ = $742,000 - $18,000 = $724,000 Exposures at age 2½ = $724,000 - $20,000 - $19,000 = $685,000 Exposures at age 3½ = $685,000 - $22,000 = $663,000

For the entire experience band 1992-2001, the total exposures at the beginning of

an age interval are obtained by summing diagonally in a manner similar to the summing

of the retirements during an age interval (Table 1). For example, the figure of 3,789,

shown as the total exposures at the beginning of age interval 4½ -5½ , is obtained by

summing:

255 + 268 + 284 + 311 + 334 + 374 + 405 + 448 + 501 + 609.

Original Life Table. The original life table, illustrated in Table 4 on page II-17, is

developed from the totals shown on the schedules of retirements and exposures, Tables

1 and 3, respectively. The exposures at the beginning of the age interval are obtained

from the corresponding age interval of the exposure schedule, and the retirements during

the age interval are obtained from the corresponding age interval of the retirement

schedule. The retirement ratio is the result of dividing the retirements during the age

II-17

TABLE 4. ORIGINAL LIFE TABLECALCULATED BY THE RETIREMENT RATE METHOD


(Exposure and Retirement Amounts are in Thousands of Dollars)

Age atBeginning of

Interval (1)

Exposures atBeginning of Age Interval

(2)

RetirementsDuring Age Interval

(3)

Retirement Ratio

(4)

Survivor Ratio

(5)

PercentSurviving atBeginning of Age Interval

(6)

0.0 7,490 80 0.0107 0.9893 100.00 0.5 6,579 153 0.0233 0.9767 98.93 1.5 5,719 151 0.0264 0.9736 96.62 2.5 4,955 150 0.0303 0.9697 94.07 3.5 4,332 146 0.0337 0.9663 91.22 4.5 3,789 143 0.0377 0.9623 88.15 5.5 3,057 131 0.0429 0.9571 84.83 6.5 2,463 124 0.0503 0.9497 81.19 7.5 1,952 113 0.0579 0.9421 77.11 8.5 1,503 105 0.0699 0.9301 72.65 9.5 1,097 93 0.0848 0.9152 67.5710.5 823 83 0.1009 0.8991 61.8411.5 531 64 0.1205 0.8795 55.6012.5 323 44 0.1362 0.8638 48.9013.5 167 26 0.1557 0.8443 42.24

35.66

Total 44,780 1,606

Column 2 from Table 3, Column 12, Plant Exposed to Retirement.Column 3 from Table 1, Column 12, Retirements for Each Year.Column 4 = Column 3 divided by Column 2.Column 5 = 1.0000 minus Column 4.Column 6 = Column 5 multiplied by Column 6 as of the Preceding Age Interval.

interval by the exposures at the beginning of the age interval. The percent surviving at the

beginning of each age interval is derived from survivor ratios, each of which equals one

II-18

minus the retirement ratio. The percent surviving is developed by starting with 100% at

age zero and successively multiplying the percent surviving at the beginning of each

interval by the survivor ratio, i.e., one minus the retirement ratio for that age interval. The

calculations necessary to determine the percent surviving at age 5½ are as follows:

Percent surviving at age 4½ = 88.15Exposures at age 4½ = 3,789,000 Retirements from age 4½ to 5½ = 143,000 Retirement Ratio = 143,000 ÷ 3,789,000 = 0.0377Survivor Ratio = 1.000 - 0.0377 = 0.9623 Percent surviving at age 5½ = (88.15) x (0.9623) = 84.83

The totals of the exposures and retirements (columns 2 and 3) are shown for the

purpose of checking with the respective totals in Tables 1 and 3. The ratio of the total

retirements to the total exposures, other than for each age interval, is meaningless.

The original survivor curve is plotted from the original life table (column 6, Table 4).

When the curve terminates at a percent surviving greater than zero, it is called a stub

survivor curve. Survivor curves developed from retirement rate studies generally are stub

curves.

Smoothing the Original Survivor Curve. The smoothing of the original survivor curve

eliminates any irregularities and serves as the basis for the preliminary extrapolation to

zero percent surviving of the original stub curve. Even if the original survivor curve is

complete from 100% to zero percent, it is desirable to eliminate any irregularities as there

is still an extrapolation for the vintages which have not yet lived to the age at which the

curve reaches zero percent. In this study, the smoothing of the original curve with estab-

lished type curves was used to eliminate irregularities in the original curve.

The Iowa type curves are used in this study to smooth those original stub curves

which are expressed as percents surviving at ages in years. Each original survivor curve

II-19

was compared to the Iowa curves using visual and mathematical matching in order to

determine the better fitting smooth curves. In Figures 6, 7, and 8 the original curve

developed in Table 4 is compared with the L, S, and R Iowa type curves which most nearly

fit the original survivor curve. In Figure 6 the L1 curve with an average life between 12 and

13 years appears to be the best fit. In Figure 7 the S0 type curve with a 12-year average

life appears to be the best fit and appears to be better than the L1 fitting. In Figure 8 the

R1 type curve with a 12-year average life appears to be the best fit and appears to be

better than either the L1 or the S0. In Figure 9 the three fittings, 12-L1, 12-S0, and 12-R1

are drawn for comparison purposes. It is probable that the 12-R1 Iowa curve would be

selected as the most representative of the plotted survivor characteristics of the group,

assuming no contrary relevant factors external to the analysis of historical data.

Service Life Considerations

The service life estimates were based on judgment which considered a number of

factors. The primary factors were the statistical analyses of data; current Company policies

and outlook as determined during field reviews of the property and other conversations with

management; and the survivor curve estimates from previous studies of this Company and

other electric companies.

Several subaccounts were combined and analyzed as a single depreciable group

based on discussions with operating and management personnel. These subaccounts

II-24

include assets which have similar service life characteristics or which perform similar or

related operating functions. The following is a list of subaccounts that were combined and

analyzed as a single depreciable group:

Account No. Account Description

355.1 and 355.2 Poles and Pole Fixtures

361.14 and 361.30 Aerial Cable and Special Insulated Copper Cable

361.20 and 367.20 U/G Cable and U/G Switches and Switchgear

362.1, 362.2, and 361.1 Poles - Wood - All Sizes and O/H Conductor - Bare

364.10, 364.11, 364.20, 364.30 and 364.40

Line Transformers - All Ratings, Voltage Regulators Capacitor Banks and Reclosers

365.1, 361.11 and 361.15

O/H Services, W/P Copper and Duplex, Triplex and Quadruplex

366.3 and 366.4 Instrument Transformers and Metering Tanks

378.31 and 378.4 Transportation Equipment - Cab and Chassis and Large Trucks with Line and Stake Bodies

For most of the mass plant accounts and subaccounts, the statistical analyses

resulted in good to excellent indications of complete survivor patterns. Generally, the

information external to the statistics led to no significant departure from the indicated survivor

curves for the accounts listed below. The statistical support for the service life estimates

is presented in Appendix A.

HYDRO PRODUCTION321 Roads, Trails and Bridges323 Canals, Penstocks, Surge Tanks and Tailraces324 Dams and Reservoirs325 Prime Movers, Generators and Auxiliaries326 Switching, Metering and Control Equipment

SUBSTATION342 Equipment

II-25

TRANSMISSION353.1 Overhead Conductors355.1 Poles355.2 Pole Fixtures355.3 Insulators

DISTRIBUTION361.10 Overhead Conductors - Bare Copper361.11 Overhead Conductors - Weather-Proof Copper361.12 Overhead Conductors - Bare Aluminum361.13 Overhead Conductors - Weather-Proof Aluminum361.14 Overhead Conductors - Aerial Cable361.15 Overhead Conductors - Duplex, Triplex, and Quadruplex361.2 Underground Cables361.3 Special Insulated Copper Cable362.1 Poles and Fixtures - Wood - Under 35 ft.362.2 Poles and Fixtures - Wood - 35 ft. and Over362.3 Poles and Fixtures - Concrete and Steel363 Street Lights364.10 Transformers and Mountings - Up to and Including 15 kVA364.11 Transformers and Mountings - Over 15 kVA364.2 Voltage Regulators364.3 Capacitor Banks364.4 Reclosers365.1 Services Overhead366.1 Meters - Watt-Hour366.2 Meters - Demand366.3 Meters - Instrument Transformers366.4 Meters - Metering Tanks367.2 Underground Switches and Switchgear

GENERAL PROPERTY371.1 Buildings and Structures - Small378.1 Transportation - Sedans and Station Wagons378.2 Transportation - Pick-Up Trucks, Window Vans378.31 Transportation - Cab and Chassis378.32 Transportation - Equipment378.4 Transportation - Trucks with Line and Stake Bodies378.5 Transportation - Miscellaneous

COMMUNICATIONS382 Radio Sites

Accounts 355.1, Poles and Account 355.2, Pole Fixtures, are used to illustrate the

manner in which the study was conducted for the group of accounts in the preceding list.

These depreciable groups were combined for life analysis purposes. Aged plant accounting

II-26

data have been compiled for the years 1948 through 1999. These data have been coded

in the course of the Company's normal recordkeeping according to account or property

group, type of transaction, year in which the transaction took place, and year in which the

electric plant was placed in service. The retirements, other plant transactions, and plant

additions were analyzed by the retirement rate method.

Discussions with management indicated the primary causes of retirements have been

inadequacy, deterioration and pole relocations. That is, poles are retired for clearance

issues, their inability to support heavier conductors, the requirements of others in addition

to the degradation of the poles caused by natural forces, i.e., decay and wear and tear.

These causes of retirement are expected to continue in the foreseeable future. The previous

estimate was the Iowa 36-R2.5 for Poles and Pole Fixtures.

The survivor curve estimate for these accounts is the Iowa 40-R2.5 and is based on

the statistical indication for the period 1975 through 1999. The Iowa 40-R2.5 is a good fit

of the significant portion of the original survivor curve as set forth in Appendix A and is within

the typical service life range of 30 to 45 years for transmission poles and fixtures.

For Other Production Plant accounts and General Plant, Large Buildings and

Structures, the life span technique was employed in conjunction with the use of interim

survivor curves. Interim survivor curves reflect retirements that occur prior to the ultimate

retirement of the major unit or building. An interim survivor curve was estimated for each

plant account, inasmuch as the rate of interim retirements differs from account to account.

The interim survivor curves estimated for other production plant were based on the

retirement rate method of life analysis which incorporated experienced aged retirements for

the period 1948 through 1999. The statistical support for the interim rates of retirement for

other production plant accounts are set forth in Appendix A.

II-27

The life span estimates for power generating stations were the result of considering

experienced life spans of similar generating units, the age of surviving units, general

operating characteristics of the units, major refurbishing, and discussions with management

personnel, concerning the outlook for the units.

A summary of the year in service, probable retirement year for depreciation purposes,

and life span for each power production facility follows:

Depreciable GroupYear inService

ProbableRetirement Year

LifeSpan

Other Production PlantGreen Hill Gas Turbine 1975 2016 41St. John's Diesel 1953 2003 50Salt Pond Gas turbine 1969 2016 47Port Union Diesel 1972 2005 33Port Aux Basques Diesel 1969 2012 43Portable Diesel #1 1973 2002 29Portable Gas Turbine 1974 2016 42Portable Diesel #2 1976 2001 25

Amortization accounting is used for certain General and Communication Plant

accounts that represent numerous units of property, but a small portion of the depreciable

electric plant in service. A discussion of the basis for the amortization periods is presented

in the section “Calculation of Annual and Accrued Amortization.”

Generally, the survivor curve estimates for the remaining accounts, were based on

judgments which considered the nature of the plant and equipment, reviews of available

historical data, and a general knowledge of service lives for similar equipment in other

electric companies.

II-28

Salvage Analysis

The estimates of net salvage were based in part on historical data compiled for the

years 1976 through 1999. Cost of removal and salvage were expressed as percents of the

original cost of plant retired, both on annual and three-year moving average bases. The

most recent five-year average also was calculated for consideration. The net salvage

estimates are expressed as a percent of the original cost of plant retired.

The experienced net salvage data were available by account for Distribution, General

and Communication Plant accounts. The historical net salvage data through 1995 for the

two Substation accounts and the six Transmission accounts were available only in total for

the function as is typical when the depreciation reserve is maintained by function.

For Distribution Plant, there were several depreciable groups where the net salvage

data were not readily available at the depreciable group level as it is impractical to segregate

salvage receipts between such groups. The following presents the depreciable groups for

which net salvage was analyzed as one group in order to develop historical indications of net

salvage.

Account Number Account Description

361.10, 361.11, 361.14 and 361.3

O/H Conductors - Bare Copper, Weather-Proof Copper, Aerial Cable and Special Insulated Copper Cable

361.12, 361.13 and 361.15

O/H Conductors - Bare Aluminum, Weather-Proof Aluminum and Duplex, Triplex and Quadruplex

361.2 and 361.4 U/G Cable and Submarine Cable

362.10 and 362.20 Poles - Under 35 ft. and Poles - 35 ft. and Over

364.10, 364.11, 364.2, 364.3, and 364.4

Line Transformers (Includes all groups in Account 364)

365.10 and 365.20 O/H Service and U/G Services

366.1, 366.2, 366.3 and 366.4

Watt-Hour Meters, Demand Meters, Instrument Transformers, Metering Tanks

Account Number Account Description

II-29

378.31 and 378.4 Transportation Equipment - Trucks with Derricks - Cab and Chassis and Transportation Equipment - Trucks with Line and Stake Bodies

Net Salvage Considerations

The estimates of salvage were based primarily on judgment which considered a

number of factors. The primary factors were the analyses of historical data; the net salvage

characteristics of other electric utility properties, a knowledge of management's plans and

operating policies; and net salvage estimates from previous studies of this Company and

other electric companies. The accounts for which the historical analyses were representative

of expectations for future net salvage levels are presented below:

SUBSTATIONAll Accounts as a Group.

TRANSMISSIONAll Accounts as a Group.

DISTRIBUTION361.12 Overhead Conductors - Bare Aluminum361.13 Overhead Conductors - Weather-Proof Aluminum361.15 Overhead Conductors - Duplex, Triplex, and Quadruplex363 Street Lights364.10 Transformers and Mountings - Up to and Including 15 kVA364.11 Transformers and Mountings - Over 15 kVA364.2 Voltage Regulators364.3 Capacitor Banks364.4 Reclosers365.1 Services - Overhead365.2 Services - Underground366.1 Meters - Watt-Hour366.2 Meters - Demand366.3 Meters - Instrument Transformers366.4 Meters - Metering Tanks

II-30

GENERAL PROPERTY378.1 Transportation - Sedans and Station Wagons378.2 Transportation - Pick-Up Trucks, Window Vans378.31 Transportation - Cab and Chassis378.4 Transportation - Trucks with Line and Stake Bodies378.5 Transportation - Miscellaneous

Account 363, Street Lights, are used to illustrate the manner in which the study was

conducted for the group of accounts in the preceding list. Depreciation reserve accounting

data were compiled for the years 1976 through 1999. These data include the retirements,

cost of removal and salvage.

Discussions with management indicated that street lights are removed if they cannot

be repaired in the field and then are either reused, sold or disposed. Reused street light

housings are returned to inventory at current prices. The previous estimate of net salvage

for street lights was 10 percent. The range of typical net salvage estimates for street lights

is zero percent to negative 30 percent.

The net salvage estimate for Account 363, Street Lights, is 10 percent positive and

is based on the experienced net salvage data for the years 1976 through 1999. The three-

year moving average net salvage data remained fairly level during the period 1976 through

1999 ranging from 6 percent to 23 percent. The most recent five-year average indicates 10

percent and the overall net salvage percent for the period 1976 through 1999 is 11 percent

as shown in the tabulation in Appendix B. This estimate is appropriate for Newfoundland

Power, due to the high gross salvage which results from pricing reused street light housings

at current prices.

The net salvage estimates for production plant reflect estimated decommissioning

costs associated with each generating station. The decommissioning cost estimate for each

location was based on the results of a decommissioning study conducted by the Company's

engineering department. The Company's decommissioning cost estimates were stated in

current (2000) dollars. The decommissioning of the hydroelectric, gas turbines and diesel

II-31

units are projected to occur at various dates in the future. The decommissioning cost

estimates were adjusted for the effect of inflation between 2000 and the projected retirement

date to develop the net salvage percent estimate as shown in the table on the following

page.


accounts. Future gross salvage and removal cost for these accounts will be recorded as

revenue and expense, respectively. Inasmuch as there will be no depreciation reserve

entries related to salvage, the estimate of net salvage for accounts subject to amortization

is zero percent.

Generally, the net salvage estimates for the remaining accounts were based on

judgments which considered the nature of the plant and equipment, the Company’s

accounting policies and practices, reviews of available historical data, and a general

knowledge of net salvage percents for similar equipment, in other electric companies.

CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION

Amortization is the gradual extinguishment of an amount in an account by distributing

such amount over a fixed period, over the life of the asset or liability to which it applies, or

over the period during which it is anticipated the benefit will be realized. Normally, the

distribution of the amount is in equal amounts to each year of the amortization period.

The calculation of annual and accrued amortization requires the selection of an

amortization period. The amortization periods used in this report were the same as those

presented and approved in the previous depreciation report. The amortization periods were

based on judgment which incorporated a consideration of the period during which the assets


Summary of the Calculation of Net Salvage Percent Related to Production Plant Facilities

Plant(1)

DecommissioningCosts Stated in

2000 Dollars (2)

AverageRemaining Life

(3)

Inflation Factor

(4)

DecommissioningCosts Inflated to

the Probable Retirement Date

(5) = (2)*(4)

Original Costat

12/31/00 (6)

Net Salvage Percent (7)=(5)/(6)

Hydroelectric Plant (7,986,282) 40.7 2.24 (17,889,271) 94,579,241 (19.00)

Low-Speed Diesel Plants (211,500) 0.5 1.01 (213,615) 958,907 (22.00)

High-Speed Diesel Plants (141,500) 4.9 1.10 (155,650) 896,065 (17.00)

Gas Turbines (285,000) 14.9 1.34 (381,900) 9,608,107 (4.00)

Column (4) = (1.0 + .02)**Column (3)

II-32

II-33

will render most of their service, the amortization period and service lives used by other

utilities, and the service life estimates previously used under depreciation accounting.


accounts that represent numerous units of property, but a very small portion of depreciable

electric plant in service. The accounts and their amortization periods are as follows:

Account

AmortizationPeriod,

Years

372 Furniture and Equipment 25373 Stores Equipment 25374 Shop Equipment 25375 Laboratory and Testing Equipment 25376 Miscellaneous Equipment 15377 Engineering Equipment 25379.1 Computer Equipment - Hardware 5379.2 Computer Equipment - Software 10381 Mobile Radio 15383 Radio Equipment 15

The calculated accrued amortization is equal to the original cost multiplied by the ratio

of the vintage's age to its amortization period. The annual amortization amount is

determined by dividing the original cost by the period of amortization for the account.

MONITORING OF BOOK ACCUMULATED DEPRECIATION

The calculated accrued depreciation or amortization represents that portion of the

depreciable cost which will not be allocated to expense through future depreciation accruals,

if current forecasts of service life characteristics and net salvage materialize and are used

as a basis for depreciation accounting. Thus, the calculated accrued depreciation provides

a measure of the book accumulated depreciation. The use of this measure is recommended

in the amortization of book accumulated depreciation variances to insure complete recovery

of capital over the life of the property.

II-34

Composite Remaining Life =� ( Book Cost

Lifex Remaining Life)

�Book Cost

Life

.

Composite Remaining Life = Book Cost � Calc. ReserveWhole Life Annual Accrual

.

Composite Remaining Life = Whole Life Future AccrualsWhole Life Annual Accruals

The reserve variance amortization developed in this study is based on the variance

between the book accumulated depreciation and the calculated accrued depreciation where

the variance exceeds five percent of the calculated accrued depreciation and an amortization

period equal to the composite remaining life for each property group. The calculated

accrued depreciation or theoretical reserve is based on the mid-year convention. This

accounting convention assumes that property is in service for six months in the year it is

installed. The reserve variance determined in the study submitted to the Board in December

2001 reflects the prospective treatment of the new accounting policy adopted by the

company in 2001. This study reflects the retroactive treatment of the new accounting policy

adopted by the company in 2001.

The composite remaining life for use in reducing accumulated depreciation variances

is derived by compositing the individual equal life group remaining lives in accordance with

the following equation:

The book costs and lives of the several equal life groups which are summed in the foregoing

equation are defined by the estimated future survivor curve.

Inasmuch as book cost divided by life equals the whole life annual accrual, the

foregoing equation reduces to the following form:

or

III-2


QUALIFICATION OF RESULTS

The calculated annual and accrued depreciation and the annual provision for true-up

(a.k.a., amortization of the accumulated depreciation variance) are the principal results of

the study. Continued surveillance and periodic revisions are normally required to maintain

continued use of appropriate annual depreciation accrual rates. An assumption that accrual

rates can remain unchanged over a long period of time implies a disregard for the inherent

variability in service lives and salvage and for the change of the composition of property in

service. The annual accrual rates and the accrued depreciation were calculated in

accordance with the straight line equal life group method of depreciation based on estimates

which reflect considerations of current historical evidence and expected future conditions.

The calculated accrued depreciation represents that portion of the depreciable cost

which will not be allocated to future annual expense through depreciation accruals, if current

forecasts of service life and salvage materialize and are used as a basis for straight line

equal life group depreciation accounting.

DESCRIPTION OF STATISTICAL SUPPORT

The service life and salvage estimates were based on judgment which incorporated

statistical analyses of retirement data, discussions with management and consideration of

estimates made for other electric utility companies. The results of the statistical analyses

of service life are presented in Appendix A of the companion volume to this report.

The estimated survivor curves for each account are presented in graphical form. The

charts depict the estimated smooth survivor curve and original survivor curve(s), when

III-3

applicable, related to each specific group. For groups where the original survivor curve was

plotted, the calculation of the original life table is also presented.

The analyses of salvage data are presented in Appendix B titled, "Net Salvage

Statistics." The tabulations present annual cost of removal and salvage data, three-year

moving averages and the most recent five-year average. Data are shown in dollars and as

percentages of original costs retired.

DESCRIPTION OF DEPRECIATION TABULATIONS

Summaries of the results of the study, as applied to the original cost of electric plant

at December 31, 2001, are presented on pages III-4 through III-23 of this report. Schedules

1 through 3 present the study results. Schedule 1 is a summary of the calculated annual and

accrued depreciation by account based on the straight line whole life method of depreciation.

Schedule 2 compares the calculated accrued depreciation with the book depreciation

reserve and calculates amortization amounts that correct the variance. Schedule 3 sets forth

the reserve variance amortization amounts to be recorded annually for the following five-year

period assuming amortization of the reserve variance over the composite remaining life of

the account. Schedule 4 sets forth the reserve variance amortization amounts to be

recorded annually for the following five-year period assuming amortization of the reserve

variance over five years.

The tables of the calculated annual and accrued depreciation are presented in

account sequence in Appendix C of the companion volume. The tables indicate the

estimated survivor curve and salvage percent for the account and set forth for each

installation year the original cost, the calculated annual accrual rate and amount, and the

calculated accrued depreciation factor and amount.

Probable Original Annual CalculatedRetirement Cost at Accrual Accrued

Depreciable Group Year 12/31/01 Amount Depreciation(1) (2) (5) (6) (8)

320 Land and Land Clearing 75 - R2.5 0 912,143 14,068 1.54 232,442321 Roads, Trails, and Bridges 55 - R3 (10) 1,836,371 38,041 2.07 767,218322 Buildings and Structures 75 - R2.5 (15) 4,614,370 76,298 1.65 1,995,318323 Canals, Penstocks, Surge Tanks and Tailraces 60 - S2 (15) 44,386,229 933,861 2.10 11,225,852324 Dams and Reservoirs 65 - S1 (15) 21,125,118 420,330 1.99 7,897,334325 Prime Movers, Generators and Auxiliaries 75 - R2 (15) 17,796,185 308,642 1.73 6,257,802326 Switching, Metering and Control Equipment 45 - R2.5 (15) 5,979,160 165,346 2.77 2,471,845327 Miscellaneous Power Plant Equipment 50 - R2 (15) 1,256,154 35,011 2.79 355,013

Total Hydro Production 97,905,730 1,991,597 2.03 31,202,824

331 Buildings and Structures St. John's Diesel 6-2003 70 - S0 (15) 130,804 4,000 3.06 144,426 Salt Pond Diesel 6-1998 70 - S0 (15) 222,088 0 0.00 255,401 Port Aux Basques Diesel 6-2012 70 - S0 (10) 282,785 15,156 5.36 158,146 Green Hill Gas Turbine 6-2016 70 - S0 (3) 275,272 8,807 3.20 164,670 Salt Pond Gas Turbine 6-2016 70 - S0 (3) 431,378 20,471 4.75 163,570Total Account 331 1,342,327 48,434 886,213

332 Electrical Plant

St. John's Diesel 6-2003 70 - L0 (15) 21,495 1,420 6.61 22,599 Port Union Diesel 6-2005 70 - L0 (10) 10,147 1,051 10.36 7,537 Port Aux Basques Diesel 6-2012 70 - L0 (10) 97,116 3,554 3.66 72,034


Schedule 1. Summary of Service Life and Net Salvage Estimates and Calculated Annual DepreciationRelated to Original Cost of Electric Plant at December 31, 2001

Salvage AccrualAnnual

SurvivorEstimated

DEPRECIABLE PLANT

Hydro Production

Other Production

(3)

Net

(4) (7)=(6)/(5)Percent RateCurve






SurvivorEstimated

(3)

Net


Green Hill Gas Turbine 6-2016 70 - L0 (3) 30,747 928 3.02 19,540 Salt Pond Gas Turbine 6-2016 70 - L0 (3) 25,153 1,484 5.90 6,496Total Account 332 184,658 8,437 128,206

333 Prime Movers, Generators and Auxiliaries

St. John's Diesel 6-2003 70 - S1 (15) 564,630 13,709 2.43 628,768 Port Union Diesel 6-2005 70 - S1 (10) 52,977 1,671 3.15 52,536 Port Aux Basques Diesel 6-2012 70 - S1 (10) 392,031 16,837 4.29 259,590 Portable Diesel #1 6-2002 70 - S1 0 102,616 4,150 4.04 100,595 Portable Gas Turbine 6-2016 70 - S1 0 742,315 30,467 4.10 312,858 Green Hill Gas Turbine 6-2016 70 - S1 (3) 5,468,836 218,793 4.00 2,563,929 Salt Pond Gas Turbine 6-2016 70 - S1 (3) 2,575,975 93,494 3.63 1,347,065Total Account 333 9,899,380 379,121 5,265,341

334 Fuel Holders

St. John's Diesel 6-2003 (15) 18,309 3,781 20.65 15,385 Port Union Diesel 6-2005 (10) 17,545 1,608 9.17 13,670 Port Aux Basques Diesel 6-2012 (10) 23,448 1,632 6.96 8,653 Green Hill Gas Turbine 6-2016 (3) 453,981 19,447 4.28 185,679 Salt Pond Gas Turbine 6-2016 (3) 219,331 13,468 6.14 30,627Total Account 334 732,614 39,936 254,014

335 Miscellaneous Power Plant Equipment

St. John's Diesel 6-2003 (15) 81 2 2.47 91 Port Aux Basques Diesel 6-2012 (10) 6,898 140 2.03 6,117Total Account 335 6,979 142 6,208

Total Other Production 12,165,958 476,070 3.91 6,539,982

Square

Square Square

Square Square Square Square






SurvivorEstimated

(3)

Net


341 Buildings and Structures 45 - R2.5 (5) 4,619,527 113,388 2.45 1,997,119342 Equipment 44 - R2 (5) 96,517,496 2,511,996 2.60 37,965,614

Total Substation 101,137,023 2,625,384 2.60 39,962,733

350 Land and Land Rights 60 - S2.5 0 9,952,392 177,119 1.78 4,049,339353.1 Overhead Conductors 48 - R3 (20) 17,699,042 460,977 2.60 9,059,938353.2 Underground Cables 50 - SQ (15) 965,569 22,208 2.30 529,868355.1 Poles 40 - R2.5 (30) 17,178,281 580,521 3.38 9,876,900355.2 Pole Fixtures 40 - R2.5 (30) 18,510,549 633,961 3.42 9,877,153355.3 Insulators 32 - S1 (30) 16,324,588 759,438 4.65 6,617,477

Total Transmission 80,630,421 2,634,224 3.27 40,010,675

360.0 Land and Land Rights 60 - R4 0 656,149 10,808 1.65 410,262Overhead Conductors and Underground Cables

361.1 Bare Copper 39 - R1.5 (45) 1,477,843 48,788 3.30 1,347,401361.11 Weather-Proof Copper 34 - S2 (45) 2,179,677 74,496 3.42 2,558,434361.12 Bare Aluminum 46 - S1.5 (20) 72,815,494 2,118,750 2.91 28,283,218361.13 Weather-Proof Aluminum 30 - R2.5 (20) 21,253,296 884,162 4.16 11,197,350361.14 Aerial Cable 25 - R1 (45) 799,023 47,683 5.97 532,655361.15 Duplex, Triplex, and Quadruplex 34 - S2 (20) 2,123,207 79,535 3.75 985,804361.2 Underground Cables 40 - R3 0 15,166,987 400,757 2.64 5,801,677361.3 Special Insulated Copper Cable 25 - R1 (45) 102,076 4,899 4.80 97,891361.4 Submarine Cable 40 - R3 0 3,885,367 101,881 2.62 1,511,596

Total Account 361 119,802,970 3,760,951 52,316,026

Transmission

Distribution

Substation






SurvivorEstimated

(3)

Net


Poles and Fixtures 362.1 Wood - Under 35 ft. 39 - R1.5 0 59,244,803 1,684,729 2.84 21,775,668362.2 Wood - 35 ft. and Over 39 - R1.5 0 204,918,170 6,000,700 2.93 68,647,191362.3 Concrete and Steel 35 - R2.5 (20) 5,192,241 187,649 3.61 2,544,058362.4 Steel Towers 45 - SQ 0 184,774 4,102 2.22 88,285

Total Account 362 269,539,988 7,877,180 93,055,202

363 Street Lights 16 - O1 10 18,850,145 935,893 4.96 9,590,621

364.1 Transformers and Mountings Up to and Including 15 kVA 33 - R1.5 5 6,775,089 220,522 3.25 2,466,249 Over 15 kVA 33 - R1.5 5 56,353,153 1,852,934 3.29 18,884,231Total Account 364.1 63,128,242 2,073,456 21,350,480

364.2 Voltage Regulators 33 - R1.5 5 3,539,235 97,844 2.76 1,775,519364.3 Capacitor Banks 33 - R1.5 5 203,002 7,498 3.69 35,663364.4 Reclosers 33 - R1.5 5 746,214 27,537 3.69 212,400365.1 Services Overhead 34 - S2 (60) 55,671,060 2,796,233 5.02 35,669,805365.2 Services Underground 40 - R3 (5) 4,466,806 125,122 2.80 1,624,946

Meters

366.1 Watt-hour 33 - R2 0 12,013,794 380,065 3.16 5,247,836366.2 Demand 23 - R2 0 4,155,815 174,985 4.21 2,320,118366.3 Instrument Transformers 35 - R3 0 1,833,670 54,175 2.95 798,061366.4 Metering Tanks 35 - R3 0 1,213,375 34,544 2.85 663,207

Total Account 366 19,216,654 643,769 9,029,222






SurvivorEstimated

(3)

Net


367.1 Underground Ducts and Manholes 60 - R4 0 4,397,747 76,462 1.74 1,568,412367.2 Underground Switches and Switchgear 40 - R3 0 981,171 27,277 2.78 190,723

Total Distribution 561,199,383 18,460,030 3.29 226,829,281

371.1 Buildings and Structures - Small 35 - R2 (5) 1,482,318 43,710 2.95 817,768371.2 Buildings and Structures - Large

Topsail Road - Former System Control Center 6-2001 100 - R2 (6) 789,543 0 0.00 836,916 Topsail Road - Transformer Storage 6-2012 100 - R2 0 998,644 41,965 4.20 565,127 Topsail Road - System Control Center 6-2049 100 - R2 0 1,078,734 24,893 2.31 58,277 Kenmount Road 6-2034 100 - R2 0 5,876,291 125,025 2.13 2,091,768 Duffy Place 6-2055 100 - R2 0 10,989,604 195,183 1.78 1,999,584 Carbonear - Office/Warehouse 6-2020 100 - R2 0 1,793,822 57,186 3.19 766,548 Whitbourne 6-2023 100 - R2 0 613,078 17,166 2.80 257,361 Salt Pond 6-2013 100 - R2 0 656,398 23,602 3.60 389,076 Clarenville Regional Building 6-2042 100 - R2 0 1,877,516 39,076 2.08 431,811 Gander 6-2013 100 - R2 0 1,372,379 67,027 4.88 614,686 Grand Falls Office Building 6-2024 100 - R2 0 400,702 9,690 2.42 191,402 Grand Falls Service Building 6-2008 100 - R2 0 811,215 40,674 5.01 548,854 Corner Brook - West Street Office 6-2009 100 - R2 0 760,486 32,771 4.31 516,579 Corner Brook - Maple Valley Service Buildings 6-2029 100 - R2 0 758,763 19,268 2.54 260,710 Stephenville Office and Service Build 6-2018 100 - R2 0 1,129,556 37,449 3.32 527,969 Port Aux Basques 6-2021 100 - R2 0 271,676 7,631 2.81 127,812Total Account 371.2 30,178,407 738,606 10,184,480

General Property






SurvivorEstimated

(3)

Net


372 Office Equipment 25 - SQ 0 6,316,761 250,710 4.00 * 2,535,899373 Store Equipment 25 - SQ 0 672,146 25,279 4.00 * 314,054374 Shop Equipment 25 - SQ 0 780,708 28,964 4.00 * 308,233375 Laboratory and Testing Equipment 25 - SQ 0 4,184,106 166,571 4.00 * 1,579,355376 Miscellaneous Equipment 15 - SQ 0 1,472,998 92,183 6.67 * 778,906377 Engineering Equipment 25 - SQ 0 359,702 13,973 4.00 * 216,549

Transportation

378.1 Sedans and Station Wagons 5 - R2.5 17 257,791 36,746 14.25 149,935378.2 Pick-up Trucks, Window Vans 6 - R4 16 4,961,412 686,031 13.83 2,217,181

Large Trucks with Hydraulic Derricks 378.31 Cab and Chassis 8.5 - L2 10 4,083,050 411,062 10.07 1,985,325378.32 Equipment 14 - S2.5 0 7,629,695 551,057 7.22 3,619,888378.4 Large Trucks with Line and Stake Bodies 8.5 - L2 10 2,108,140 193,737 9.19 1,262,140378.5 Miscellaneous 18 - L1 20 1,635,877 72,526 4.43 662,242

Total Account 378 20,675,965 1,951,159 9,896,711

379.1 Computers - Hardware 5 - SQ 0 11,221,026 2,053,331 20.00 * 5,953,653379.2 Computers - Software 10 - SQ 0 23,029,274 1,861,083 10.00 * 12,765,470

Total General Property 100,373,411 7,225,569 7.20 45,351,078

381.1 Mobile Radios 15 - SQ 0 923,354 58,434 6.67 * 695,213381.2 Portable Radios 15 - SQ 0 526,287 29,869 6.67 * 363,447381.3 Base Stations 15 - SQ 0 288,273 17,569 6.67 * 240,375

Telecommunications






SurvivorEstimated

(3)

Net


382.1 Radio Sites - Roads 30 - R3 0 110,066 3,604 3.27 65,311382.2 Radio Sites - Buildings 30 - R3 (5) 377,698 13,071 3.46 234,453383 Radio Equipment 15 - SQ 0 1,821,762 119,133 6.67 * 1,061,747384 Communication Cables 25 - R3 (15) 2,676,437 129,964 4.86 1,171,807386 SCADA Equipment 10 - S2 0 6,450,156 541,111 8.39 3,514,495389.1 Telephone and Data Collection Equipment 12 - S2 0 2,026,009 182,366 9.00 831,479390 Power Line Carrier 15 - SQ 0 68,957 4,599 6.67 29,323391 Communication Test Equipment 15 - R3 0 731,369 45,631 6.24 496,695

Total Telecommunications 16,000,368 1,145,351 7.16 8,704,345

TOTAL DEPRECIABLE PLANT 969,412,294 34,558,225 398,600,918

310 Land 78,556330 Land 272,353340 Land 4,112,194370 Land 5,043,446380 Land 10,293

TOTAL NONDEPRECIABLE PLANT 9,516,842

TOTAL ELECTRICAL PLANT 978,929,136

* Amortization Rate applicable to vintages that are not fully amortized. (Amortization Rate=1/Amortization Period, Years)

NONDEPRECIABLE PLANT

Original Calculated BookCost at Accrued Accumulated12/31/01 Depreciation Depreciation Amount Percent

(2) (3) (4) (5)=(3)-(4) (6)=(5)/(3)

Steam Production 0 0 183,126 (183,126) 0 (a)

320 Land and Land Clearing 912,143 232,442 241,409 (8,967) (3.9) 48.3 0 (b)321 Roads, Trails, and Bridges 1,836,371 767,218 648,095 119,123 15.5 32.9 3,621322 Buildings and Structures 4,614,370 1,995,318 1,936,730 58,588 2.9 43.4 0 (b)323 Canals, Penstocks, Surge Tanks and Tailraces 44,386,229 11,225,852 10,627,739 598,113 5.3 42.6 14,040324 Dams and Reservoirs 21,125,118 7,897,334 8,061,356 (164,022) (2.1) 39.0 0 (b)325 Prime Movers, Generators and Auxiliaries 17,796,185 6,257,802 6,367,267 (109,465) (1.7) 46.0 0 (b)326 Switching, Metering and Control Equipment 5,979,160 2,471,845 2,857,079 (385,234) (15.6) 26.6 (14,482)327 Miscellaneous Power Plant Equipment 1,256,154 355,013 368,300 (13,287) (3.7) 31.1 0 (b)

Total Hydro Production 97,905,730 31,202,824 31,107,976 94,848 3,179

331 Buildings and Structures St. John's Diesel 130,804 144,426 160,230 (15,804) (10.9) 1.5 (3,161) (c) Salt Pond Diesel 222,088 255,401 282,874 (27,473) (10.8) 0.0 (5,495) (c) Gander Diesel 0 0 (195,414) 195,414 39,083 (d) Aguathuna Diesel 0 0 5,736 (5,736) (1,147) (d)

Port Aux Basques Diesel 282,785 158,146 174,754 (16,608) (10.5) 10.1 (1,644) Portable Gas Turbine 0 0 1,913 (1,913) (383) (d) Green Hill Gas Turbine 275,272 164,670 185,954 (21,284) (12.9) 13.5 (1,577) Salt Pond Gas Turbine 431,378 163,570 168,080 (4,510) (2.8) 13.7 0 (b)Total Account 331 1,342,327 886,213 784,127 102,086 25,676

AmortizationVarianceReserveProbable

RemainingLife(7)


Schedule 2. Calculated Accrued Depreciation, Book Accumulated Depreciation and Determination of Reserve Variance Amortizations Related to Original Cost of Electric Plant at December 31, 2001

(8)=(5)/(7)Depreciable Group

(1)

Accumulated ReserveVariance

DEPRECIABLE PLANT

Hydro Production

Other Production


(2) (3) (4) (5)=(3)-(4) (6)=(5)/(3)Amortization

VarianceReserveProbable

RemainingLife(7)




(1)


332 Electrical Plant St. John's Diesel 21,495 22,599 23,775 (1,176) (5.2) 1.5 (235) (c) Salt Pond Diesel 0 0 4,571 (4,571) (914) (d) Port Union Diesel 10,147 7,537 7,430 107 1.4 3.5 0 (b) Gander Diesel 0 0 8,824 (8,824) 0 (a) Aguathuna Diesel 0 0 (5,200) 5,200 1,040 (d) Port Aux Basques Diesel 97,116 72,034 89,958 (17,924) (24.9) 9.8 (1,829) Green Hill Gas Turbine 30,747 19,540 24,246 (4,706) (24.1) 13.1 (359) Salt Pond Gas Turbine 25,153 6,496 6,941 (445) (6.9) 13.1 (34)Total Account 332 184,658 128,206 160,545 (32,339) (2,331)

333 Prime Movers, Generators and Auxiliaries

St. John's Diesel 564,630 628,768 702,597 (73,829) (11.7) 1.5 (14,766) (c) Salt Pond Diesel 0 0 (109,138) 109,138 21,828 (d) Port Union Diesel 52,977 52,536 59,053 (6,517) (12.4) 3.4 (1,303) (c) Gander Diesel 0 0 39,192 (39,192) 0 (a) Aguathuna Diesel 0 0 (2,358) 2,358 472 (d) Port Aux Basques Diesel 392,031 259,590 225,735 33,855 13.0 10.2 3,319 Portable Diesel #1 102,616 100,595 99,206 1,389 1.4 0.5 0 (b) Portable Gas Turbine 742,315 312,858 295,067 17,791 5.7 14.1 1,262 Green Hill Gas Turbine 5,468,836 2,563,929 2,281,290 282,639 11.0 14.0 20,189 Portable Diesel #2 0 0 (22,974) 22,974 4,595 (d) Salt Pond Gas Turbine 2,575,975 1,347,065 1,310,270 36,795 2.7 14.0 0 (b)Total Account 333 9,899,380 5,265,341 4,877,940 387,401 35,596

334 Fuel Holders

St. John's Diesel 18,309 15,385 2,344 13,041 84.8 1.5 2,608 (c) Salt Pond Diesel 0 0 (5,219) 5,219 1,044 (d) Port Union Diesel 17,545 13,670 10,892 2,778 20.3 3.5 556 (c) Gander Diesel 0 0 (2,120) 2,120 424 (d) Aguathuna Diesel 0 0 (4,739) 4,739 948 (d)


(2) (3) (4) (5)=(3)-(4) (6)=(5)/(3)Amortization


RemainingLife(7)




(1)


Port Aux Basques Diesel 23,448 8,653 6,557 2,096 24.2 10.5 200 Green Hill Gas Turbine 453,981 185,679 202,625 (16,946) (9.1) 14.5 (1,169) Salt Pond Gas Turbine 219,331 30,627 18,442 12,185 39.8 14.5 840Total Account 334 732,614 254,014 228,782 25,232 5,451


St. John's Diesel 81 91 99 (8) (8.8) 1.0 (2) (c) Salt Pond Diesel 0 0 (297) 297 59 (d) Gander Diesel 0 0 (403) 403 81 (d) Aguathuna Diesel 0 0 433 (433) (87) (d) Port Aux Basques Diesel 6,898 6,117 7,008 (891) (14.6) 10.5 (85)Total Account 335 6,979 6,208 6,840 (632) (34)

Total Other Production 12,165,958 6,539,982 6,058,234 481,748 64,358

341 Buildings and Structures 4,619,527 1,997,119 2,051,428 (54,309) (2.7) 25.2 0 (b)342 Equipment 96,517,496 37,965,614 39,563,895 (1,598,281) (4.2) 25.2 0 (b)

Total Substation 101,137,023 39,962,733 41,615,323 (1,652,590) 0

350 Land and Land Rights 9,952,392 4,049,339 4,366,171 (316,832) (7.8) 33.3 (9,514)353.1 Overhead Conductors 17,699,042 9,059,938 8,974,402 85,536 0.9 26.4 0 (b)353.2 Underground Cables 965,569 529,868 612,697 (82,829) (15.6) 26.1 (3,174)355.1 Poles 17,178,281 9,876,900 10,528,255 (651,355) (6.6) 21.5 (30,296)355.2 Pole Fixtures 18,510,549 9,877,153 10,324,596 (447,443) (4.5) 22.4 0 (b)355.3 Insulators 16,324,588 6,617,477 6,493,479 123,998 1.9 19.2 0 (b)

Total Transmission 80,630,421 40,010,675 41,299,600 (1,288,925) (42,984)

Substation

Transmission


(2) (3) (4) (5)=(3)-(4) (6)=(5)/(3)Amortization


RemainingLife(7)




(1)


360.0 Land and Land Rights 656,149 410,262 435,827 (25,565) (6.2) 22.8 (1,121)

Overhead Conductors and Underground Cables 361.1 Bare Copper 1,477,843 1,347,401 1,484,015 (136,614) (10.1) 16.3 (8,381)361.11 Weather-Proof Copper 2,179,677 2,558,434 2,821,429 (262,995) (10.3) 8.1 (32,469)361.12 Bare Aluminum 72,815,494 28,283,218 33,932,679 (5,649,461) (20.0) 27.9 (202,490)361.13 Weather-Proof Aluminum 21,253,296 11,197,350 10,680,092 517,258 4.6 16.2 0 (b)361.14 Aerial Cable 799,023 532,655 558,384 (25,729) (4.8) 13.1 0 (b)361.15 Duplex, Triplex, and Quadruplex 2,123,207 985,804 1,293,626 (307,822) (31.2) 19.6 (15,705)361.2 Underground Cables 15,166,987 5,801,677 6,657,905 (856,228) (14.8) 23.4 (36,591)361.3 Special Insulated Copper Cable 102,076 97,891 111,513 (13,622) (13.9) 10.2 (1,335)361.4 Submarine Cable 3,885,367 1,511,596 1,557,884 (46,288) (3.1) 23.3 0 (b)

Total Account 361 119,802,970 52,316,026 59,097,527 (6,781,501) (296,971)

Poles and Fixtures 362.1 Wood - Under 35 ft. 59,244,803 21,775,668 20,996,726 778,942 3.6 22.2 0 (b)362.2 Wood - 35 ft. and Over 204,918,170 68,647,191 67,867,763 779,428 1.1 22.7 0 (b)362.3 Concrete and Steel 5,192,241 2,544,058 3,067,659 (523,601) (20.6) 19.7 (26,579)362.4 Steel Towers 184,774 88,285 97,962 (9,677) (11.0) 23.5 (412)

Total Account 362 269,539,988 93,055,202 92,030,110 1,025,092 (26,991)

363 Street Lights 18,850,145 9,590,621 10,679,655 (1,089,034) (11.4) 7.9 (137,852)

364.1 Transformers and Mountings Up to and Including 15 kVA 6,775,089 2,466,249 2,454,040 12,209 0.5 18.0 0 (b) Over 15 kVA 56,353,153 18,884,231 20,170,937 (1,286,706) (6.8) 18.7 (68,808)Total Account 364.1 63,128,242 21,350,480 22,624,977 (1,274,497) (68,808)

Distribution


(2) (3) (4) (5)=(3)-(4) (6)=(5)/(3)Amortization


RemainingLife(7)




(1)


364.2 Voltage Regulators 3,539,235 1,775,519 2,090,711 (315,192) (17.8) 16.2 (19,456)364.3 Capacitor Banks 203,002 35,663 41,574 (5,911) (16.6) 21.0 (281)364.4 Reclosers 746,214 212,400 247,721 (35,321) (16.6) 18.0 (1,962)365.1 Services Overhead 55,671,060 35,669,805 40,255,058 (4,585,253) (12.9) 19.1 (240,066)365.2 Services Underground 4,466,806 1,624,946 1,913,334 (288,388) (17.7) 24.5 (11,771)

Meters

366.1 Watt-hour 12,013,794 5,247,836 4,896,794 351,042 6.7 17.8 19,721366.2 Demand 4,155,815 2,320,118 2,740,373 (420,255) (18.1) 10.5 (40,024)366.3 Instrument Transformers 1,833,670 798,061 836,143 (38,082) (4.8) 19.1 0 (b)366.4 Metering Tanks 1,213,375 663,207 687,493 (24,286) (3.7) 15.9 0 (b)

Total Account 366 19,216,654 9,029,222 9,160,803 (131,581) (20,303)

367.1 Underground Ducts and Manholes 4,397,747 1,568,412 1,561,507 6,905 0.4 37.0 0 (b)367.2 Underground Switches and Switchgear 981,171 190,723 201,249 (10,526) (5.5) 29.0 (363)

Total Distribution 561,199,383 226,829,281 240,340,054 (13,510,773) (825,945)

371.1 Buildings and Structures - Small 1,482,318 817,768 730,493 87,275 10.7 16.9 5,164371.2 Buildings and Structures - Large

Topsail Road - Former System Control Center 789,543 836,916 369,554 467,362 55.8 0.0 93,472 (c) Topsail Road - Transformer Storage 998,644 565,127 422,375 142,752 25.3 10.3 13,859 Topsail Road - System Control Center 1,078,734 58,277 68,611 (10,334) (17.7) 41.0 (252) Kenmount Road 5,876,291 2,091,768 1,941,608 150,161 7.2 30.3 4,956 Duffy Place 10,989,604 1,999,584 2,297,341 (297,757) (14.9) 46.1 (6,459) O'Leary Avenue 0 0 72,177 (72,177) (14,435) (d) Carbonear - Office/Warehouse 1,793,822 766,548 634,544 132,004 17.2 18.0 7,334 Whitbourne 613,078 257,361 227,806 29,555 11.5 20.7 1,428 Salt Pond 656,398 389,076 327,071 62,005 15.9 11.3 5,487 Clarenville Regional Building 1,877,516 431,811 440,961 (9,150) (2.1) 37.0 0 (b) Gander 1,372,379 614,686 300,178 314,508 51.2 11.3 27,833 Grand Falls Office Building 400,702 191,402 183,861 7,541 3.9 21.6 0 (b)

General Property


(2) (3) (4) (5)=(3)-(4) (6)=(5)/(3)Amortization


RemainingLife(7)




(1)


Grand Falls Service Building 811,215 548,854 432,164 116,690 21.3 6.5 17,952 Corner Brook - West Street Office 760,486 516,579 353,124 163,455 31.6 7.4 22,089 Corner Brook - Maple Valley Service Build. 758,763 260710.0 227,784 32,926 12.6 25.9 1,271 Stephenville Office and Service Building 1,129,556 527,969 447,774 80,195 15.2 16.1 4,981 Port Aux Basques 271,676 127812.0 165,042 (37,230) (29.1) 18.9 (1,970)Total Account 371.2 30,178,407 10,184,480 8,911,974 1,272,506 177,546

372 Office Equipment 6,316,761 2,535,899 2,524,927 10,972 0.4 15.1 0 (b)373 Store Equipment 672,146 314,054 310,383 3,671 1.2 14.2 0 (b)374 Shop Equipment 780,708 308,233 313,013 (4,780) (1.6) 16.3 0 (b)375 Laboratory and Testing Equipment 4,184,106 1,579,355 1,520,250 59,105 3.7 15.6 0 (b)376 Miscellaneous Equipment 1,472,998 778,906 792,019 (13,113) (1.7) 7.5 0 (b)377 Engineering Equipment 359,702 216,549 216,156 393 0.2 10.2 0 (b)

Transportation

378.1 Sedans and Station Wagons 257,791 149,935 125,992 23,943 16.0 1.7 4,789 (c)378.2 Pick-up Trucks, Window Vans 4,961,412 2,217,181 3,409,665 (1,192,484) (53.8) 2.8 (238,497) (c)

Large Trucks with Hydraulic Derricks 378.31 Cab and Chassis 4,083,050 1,985,325 2,921,198 (935,873) (47.1) 4.1 (187,175) (c)378.32 Equipment 7,629,695 3,619,888 3,922,346 (302,458) (8.4) 7.3 (41,433)378.4 Large Trucks with Line and Stake Bodies 2,108,140 1,262,140 1,592,795 (330,655) (26.2) 3.3 (66,131) (c)378.5 Miscellaneous 1,635,877 662,242 502,470 159,772 24.1 8.9 17,952

Total Account 378 20,675,965 9,896,711 12,474,466 (2,577,755) (510,495)

379.1 Computers - Hardware 11,221,026 5,953,653 6,094,049 (140,396) (2.4) 2.6 0 (b)379.2 Computers - Software 23,029,274 12,765,470 12,182,165 583,305 4.6 5.5 0 (b)

Total General Property 100,373,411 45,351,078 46,069,896 (718,818) (327,785)


(2) (3) (4) (5)=(3)-(4) (6)=(5)/(3)Amortization


RemainingLife(7)




(1)


381.1 Mobile Radios 923,354 695,213 810,138 (114,925) (16.5) 3.9 (22,985) (c)381.2 Portable Radios 526,287 363,447 326,087 37,360 10.3 5.5 6,793381.3 Base Stations 288,273 240,375 240,395 (20) 0.0 2.7 0 (b)382.1 Radio Sites - Roads 110,066 65,311 70,748 (5,437) (8.3) 12.4 (438)382.2 Radio Sites - Buildings 377,698 234,453 251,791 (17,338) (7.4) 12.4 (1,398)383 Radio Equipment 1,821,762 1,061,747 888,416 173,331 16.3 6.4 27,083384 Communication Cables 2,676,437 1,171,807 1,126,223 45,584 3.9 14.7 0 (b)386 SCADA Equipment 6,450,156 3,514,495 4,085,945 (571,450) (16.3) 5.4 (105,824)389.1 Telephone and Data Collection Equipment 2,026,009 831,479 716,075 115,405 13.9 6.6 17,486389.2 Fax Machines 0 0 16,593 (16,593) (3,319) (d)389.3 Telephone Equipment 0 0 (9,097) 9,097 1,819 (d)390 Power Line Carrier 68,957 29,323 25,680 3,643 12.4 8.6 424391 Communication Test Equipment 731,369 496,695 579,499 (82,804) (16.7) 5.1 (16,236)

Total Telecommunications 16,000,368 8,704,345 9,128,492 (424,147) (96,595)

TOTAL DEPRECIABLE PLANT 969,412,294 398,600,918 415,802,700 (17,201,782) (1,225,772)

(a) Future dismantling costs expected. No reserve variance amortization incurred.(b) No reserve variance amortization calculated when reserve variance is less than five percent.(c) Reserve variance is allocated over five years for those accounts with a composite remaining life of less than 5 years.(d) No assets remain in this account. Reserve variance is amortized over 5 years.

Telecommunications

OriginalCost at12/31/01 Amount Percent Year 1 Year 2 Year 3 Year 4 Year 5

(2) (3) (4) (7) (8) (9) (10) (11)

Steam Production 0 (183,126) 0 (a) 0 0 0 0 0

320 Land and Land Clearing 912,143 (8,967) (3.90) 48.3 0 (b) 0 0 0 0 0321 Roads, Trails, and Bridges 1,836,371 119,123 15.50 32.9 3,621 3,621 3,621 3,621 3,621 3,621322 Buildings and Structures 4,614,370 58,588 2.90 43.4 0 (b) 0 0 0 0 0323 Canals, Penstocks, Surge Tanks and Tailrace 44,386,229 598,113 5.30 42.6 14,040 14,040 14,040 14,040 14,040 14,040324 Dams and Reservoirs 21,125,118 (164,022) (2.10) 39.0 0 (b) 0 0 0 0 0325 Prime Movers, Generators and Auxiliaries 17,796,185 (109,465) (1.70) 46.0 0 (b) 0 0 0 0 0326 Switching, Metering and Control Equipment 5,979,160 (385,234) (15.60) 26.6 (14,482) (14,482) (14,482) (14,482) (14,482) (14,482)327 Miscellaneous Power Plant Equipment 1,256,154 (13,287) (3.70) 31.1 0 (b) 0 0 0 0 0

Total Hydro Production 97,905,730 94,848 3,179 3,179 3,179 3,179 3,179 3,179

331 Buildings and Structures St. John's Diesel 130,804 (15,804) (10.90) 1.5 (3,161) (c) (3,161) (3,161) (3,161) (3,161) (3,161) Salt Pond Diesel 222,088 (27,473) (10.80) 0.0 (5,495) (c) (5,495) (5,495) (5,495) (5,495) (5,495) Gander Diesel 0 195,414 39,083 (d) 39,083 39,083 39,083 39,083 39,083 Aguathuna Diesel 0 (5,736) (1,147) (d) (1,147) (1,147) (1,147) (1,147) (1,147) Port Aux Basques Diesel 282,785 (16,608) (10.50) 10.1 (1,644) (1,644) (1,644) (1,644) (1,644) (1,644) Portable Gas Turbine 0 (1,913) (383) (d) (383) (383) (383) (383) (383) Green Hill Gas Turbine 275,272 (21,284) (12.90) 13.5 (1,577) (1,577) (1,577) (1,577) (1,577) (1,577) Salt Pond Gas Turbine 431,378 (4,510) (2.80) 13.7 0 (b) 0 0 0 0 0Total Account 331 1,342,327 102,086 25,676 25,676 25,676 25,676 25,676 25,676


St. John's Diesel 21,495 (1,176) (5.20) 1.5 (235) (c) (235) (235) (235) (235) (235) Salt Pond Diesel 0 (4,571) (914) (d) (914) (914) (914) (914) (914) Port Union Diesel 10,147 107 1.40 3.5 0 (b) 0 0 0 0 0 Gander Diesel 0 (8,824) 0 (a) 0 0 0 0 0 Aguathuna Diesel 0 5,200 1,040 (d) 1,040 1,040 1,040 1,040 1,040 Port Aux Basques Diesel 97,116 (17,924) (24.90) 9.8 (1,829) (1,829) (1,829) (1,829) (1,829) (1,829) Green Hill Gas Turbine 30,747 (4,706) (24.10) 13.1 (359) (359) (359) (359) (359) (359) Salt Pond Gas Turbine 25,153 (445) (6.90) 13.1 (34) (34) (34) (34) (34) (34)Total Account 332 184,658 (32,339) (2,331) (2,331) (2,331) (2,331) (2,331) (2,331)

DEPRECIABLE PLANT

Hydro Production

Other Production

(5) (6)Depreciable Group

(1)

Schedule 3. Remaining Life Reserve Variance Amortization for the Following Five Year Period

Annual Provision for True-UpAnnual

Provision for


True-Up

Probable Remaining

Life



(2) (3) (4) (7) (8) (9) (10) (11)(5) (6)Depreciable Group

(1)



Provision for


True-Up

Probable Remaining

Life


333 Prime Movers, Generators and Auxiliaries St. John's Diesel 564,630 (73,829) (11.70) 1.5 (14,766) (c) (14,766) (14,766) (14,766) (14,766) (14,766) Salt Pond Diesel 0 109,138 21,828 (d) 21,828 21,828 21,828 21,828 21,828 Port Union Diesel 52,977 (6,517) (12.40) 3.4 (1,303) (c) (1,303) (1,303) (1,303) (1,303) (1,303) Gander Diesel 0 (39,192) 0 (a) 0 0 0 0 0 Aguathuna Diesel 0 2,358 472 (d) 472 472 472 472 472 Port Aux Basques Diesel 392,031 33,855 13.00 10.2 3,319 3,319 3,319 3,319 3,319 3,319 Portable Diesel #1 102,616 1,389 1.40 0.5 0 (b) 0 0 0 0 0 Portable Gas Turbine 742,315 17,791 5.70 14.1 1,262 1,262 1,262 1,262 1,262 1,262 Green Hill Gas Turbine 5,468,836 282,639 11.00 14.0 20,189 20,189 20,189 20,189 20,189 20,189 Portable Diesel #2 0 22,974 4,595 (d) 4,595 4,595 4,595 4,595 4,595 Salt Pond Gas Turbine 2,575,975 36,795 2.70 14.0 0 (b) 0 0 0 0 0Total Account 333 9,899,380 387,401 35,596 35,596 35,596 35,596 35,596 35,596

334 Fuel Holders

St. John's Diesel 18,309 13,041 84.80 1.5 2,608 (c) 2,608 2,608 2,608 2,608 2,608 Salt Pond Diesel 0 5,219 1,044 (d) 1,044 1,044 1,044 1,044 1,044 Port Union Diesel 17,545 2,778 20.30 3.5 556 (c) 556 556 556 556 556 Gander Diesel 0 2,120 424 (d) 424 424 424 424 424 Aguathuna Diesel 0 4,739 948 (d) 948 948 948 948 948 Port Aux Basques Diesel 23,448 2,096 24.20 10.5 200 200 200 200 200 200 Green Hill Gas Turbine 453,981 (16,946) (9.10) 14.5 (1,169) (1,169) (1,169) (1,169) (1,169) (1,169) Salt Pond Gas Turbine 219,331 12,185 39.80 14.5 840 840 840 840 840 840Total Account 334 732,614 25,232 5,451 5,451 5,451 5,451 5,451 5,451


St. John's Diesel 81 (8) (8.80) 1.0 (2) (c) (2) (2) (2) (2) (2) Salt Pond Diesel 0 297 59 (d) 59 59 59 59 59 Gander Diesel 0 403 81 (d) 81 81 81 81 81 Aguathuna Diesel 0 (433) (87) (d) (87) (87) (87) (87) (87) Port Aux Basques Diesel 6,898 (891) (14.60) 10.5 (85) (85) (85) (85) (85) (85)Total Account 335 6,979 (632) (34) (34) (34) (34) (34) (34)

Total Other Production 12,165,958 481,748 64,358 64,358 64,358 64,358 64,358 64,358



(1)



Provision for


True-Up

Probable Remaining

Life


341 Buildings and Structures 4,619,527 (54,309) (2.70) 25.2 0 (b) 0 0 0 0 0342 Equipment 96,517,496 (1,598,281) (4.20) 25.2 0 (b) 0 0 0 0 0

Total Substation 101,137,023 (1,652,590) 0 0 0 0 0 0

350 Land and Land Rights 9,952,392 (316,832) (7.80) 33.3 (9,514) (9,514) (9,514) (9,514) (9,514) (9,514)353.1 Overhead Conductors 17,699,042 85,536 0.90 26.4 0 (b) 0 0 0 0 0353.2 Underground Cables 965,569 (82,829) (15.60) 26.1 (3,174) (3,174) (3,174) (3,174) (3,174) (3,174)355.1 Poles 17,178,281 (651,355) (6.60) 21.5 (30,296) (30,296) (30,296) (30,296) (30,296) (30,296)355.2 Pole Fixtures 18,510,549 (447,443) (4.50) 22.4 0 (b) 0 0 0 0 0355.3 Insulators 16,324,588 123,998 1.90 19.2 0 (b) 0 0 0 0 0

Total Transmission 80,630,421 (1,288,925) (42,984) (42,984) (42,984) (42,984) (42,984) (42,984)

360.0 Land and Land Rights 656,149 (25,565) (6.20) 22.8 (1,121) (1,121) (1,121) (1,121) (1,121) (1,121)Overhead Conductors and Underground Cable

361.1 Bare Copper 1,477,843 (136,614) (10.10) 16.3 (8,381) (8,381) (8,381) (8,381) (8,381) (8,381)361.11 Weather-Proof Copper 2,179,677 (262,995) (10.30) 8.1 (32,469) (32,469) (32,469) (32,469) (32,469) (32,469)361.12 Bare Aluminum 72,815,494 (5,649,461) (20.00) 27.9 (202,490) (202,490) (202,490) (202,490) (202,490) (202,490)361.13 Weather-Proof Aluminum 21,253,296 517,258 4.60 16.2 0 (b) 0 0 0 0 0361.14 Aerial Cable 799,023 (25,729) (4.80) 13.1 0 (b) 0 0 0 0 0361.15 Duplex, Triplex, and Quadruplex 2,123,207 (307,822) (31.20) 19.6 (15,705) (15,705) (15,705) (15,705) (15,705) (15,705)361.2 Underground Cables 15,166,987 (856,228) (14.80) 23.4 (36,591) (36,591) (36,591) (36,591) (36,591) (36,591)361.3 Special Insulated Copper Cable 102,076 (13,622) (13.90) 10.2 (1,335) (1,335) (1,335) (1,335) (1,335) (1,335)361.4 Submarine Cable 3,885,367 (46,288) (3.10) 23.3 0 (b) 0 0 0 0 0

Total Account 361 119,802,970 (6,781,501) (296,971) (296,971) (296,971) (296,971) (296,971) (296,971)

Poles and Fixtures 362.1 Wood - Under 35 ft. 59,244,803 778,942 3.60 22.2 0 (b) 0 0 0 0 0362.2 Wood - 35 ft. and Over 204,918,170 779,428 1.10 22.7 0 (b) 0 0 0 0 0362.3 Concrete and Steel 5,192,241 (523,601) (20.60) 19.7 (26,579) (26,579) (26,579) (26,579) (26,579) (26,579)362.4 Steel Towers 184,774 (9,677) (11.00) 23.5 (412) (412) (412) (412) (412) (412)

Total Account 362 269,539,988 1,025,092 (26,991) (26,991) (26,991) (26,991) (26,991) (26,991)

Transmission

Distribution

Substation



(1)



Provision for


True-Up

Probable Remaining

Life


363 Street Lights 18,850,145 (1,089,034) (11.40) 7.9 (137,852) (137,852) (137,852) (137,852) (137,852) (137,852)

364.1 Transformers and Mountings Up to and Including 15 kVA 6,775,089 12,209 0.50 18.0 0 (b) 0 0 0 0 0 Over 15 kVA 56,353,153 (1,286,706) (6.80) 18.7 (68,808) (68,808) (68,808) (68,808) (68,808) (68,808)Total Account 364.1 63,128,242 (1,274,497) (68,808) (68,808) (68,808) (68,808) (68,808) (68,808)

364.2 Voltage Regulators 3,539,235 (315,192) (17.80) 16.2 (19,456) (19,456) (19,456) (19,456) (19,456) (19,456)364.3 Capacitor Banks 203,002 (5,911) (16.60) 21.0 (281) (281) (281) (281) (281) (281)364.4 Reclosers 746,214 (35,321) (16.60) 18.0 (1,962) (1,962) (1,962) (1,962) (1,962) (1,962)365.1 Services Overhead 55,671,060 (4,585,253) (12.90) 19.1 (240,066) (240,066) (240,066) (240,066) (240,066) (240,066)365.2 Services Underground 4,466,806 (288,388) (17.70) 24.5 (11,771) (11,771) (11,771) (11,771) (11,771) (11,771)

Meters

366.1 Watt-hour 12,013,794 351,042 6.70 17.8 19,721 19,721 19,721 19,721 19,721 19,721366.2 Demand 4,155,815 (420,255) (18.10) 10.5 (40,024) (40,024) (40,024) (40,024) (40,024) (40,024)366.3 Instrument Transformers 1,833,670 (38,082) (4.80) 19.1 0 (b) 0 0 0 0 0366.4 Metering Tanks 1,213,375 (24,286) (3.70) 15.9 0 (b) 0 0 0 0 0

Total Account 366 19,216,654 (131,581) (20,303) (20,303) (20,303) (20,303) (20,303) (20,303)

367.1 Underground Ducts and Manholes 4,397,747 6,905 0.40 37.0 0 (b) 0 0 0 0 0367.2 Underground Switches and Switchgear 981,171 (10,526) (5.50) 29.0 (363) (363) (363) (363) (363) (363)

Total Distribution 561,199,383 (13,510,773) (825,945) (825,945) (825,945) (825,945) (825,945) (825,945)

371.1 Buildings and Structures - Small 1,482,318 87,275 10.70 16.9 5,164 5,164 5,164 5,164 5,164 5,164371.2 Buildings and Structures - Large

Topsail Road - Former System Control Cent 789,543 467,362 55.80 0.0 93,472 (c) 93,472 93,472 93,472 93,472 93,472 Topsail Road - Transformer Storage 998,644 142,752 25.30 10.3 13,859 13,859 13,859 13,859 13,859 13,859 Topsail Road - System Control Center 1,078,734 (10,334) (17.70) 41.0 (252) (252) (252) (252) (252) (252) Kenmount Road 5,876,291 150,161 7.20 30.3 4,956 4,956 4,956 4,956 4,956 4,956 Duffy Place 10,989,604 (297,757) (14.90) 46.1 (6,459) (6,459) (6,459) (6,459) (6,459) (6,459) O'Leary Avenue 0 (72,177) (14,435) (d) (14,435) (14,435) (14,435) (14,435) (14,435) Carbonear - Office/Warehouse 1,793,822 132,004 17.20 18.0 7,334 7,334 7,334 7,334 7,334 7,334

General Property



(1)



Provision for


True-Up

Probable Remaining

Life


Whitbourne 613,078 29,555 11.50 20.7 1,428 1,428 1,428 1,428 1,428 1,428 Salt Pond 656,398 62,005 15.90 11.3 5,487 5,487 5,487 5,487 5,487 5,487 Clarenville Regional Building 1,877,516 (9,150) (2.10) 37.0 0 (b) 0 0 0 0 0 Gander 1,372,379 314,508 51.20 11.3 27,833 27,833 27,833 27,833 27,833 27,833 Grand Falls Office Building 400,702 7,541 3.90 21.6 0 (b) 0 0 0 0 0 Grand Falls Service Building 811,215 116,690 21.30 6.5 17,952 17,952 17,952 17,952 17,952 17,952 Corner Brook - West Street Office 760,486 163,455 31.60 7.4 22,089 22,089 22,089 22,089 22,089 22,089 Corner Brook - Maple Valley Service Build. 758,763 32,926 12.60 25.9 1,271 1,271 1,271 1,271 1,271 1,271 Stephenville Office and Service Building 1,129,556 80,195 15.20 16.1 4,981 4,981 4,981 4,981 4,981 4,981 Port Aux Basques 271,676 (37,230) (29.10) 18.9 (1,970) (1,970) (1,970) (1,970) (1,970) (1,970)Total Account 371.2 30,178,407 1,272,506 177,546 177,546 177,546 177,546 177,546 177,546

372 Office Equipment 6,316,761 10,972 0.40 15.1 0 (b) 0 0 0 0 0373 Store Equipment 672,146 3,671 1.20 14.2 0 (b) 0 0 0 0 0374 Shop Equipment 780,708 (4,780) (1.60) 16.3 0 (b) 0 0 0 0 0375 Laboratory and Testing Equipment 4,184,106 59,105 3.70 15.6 0 (b) 0 0 0 0 0376 Miscellaneous Equipment 1,472,998 (13,113) (1.70) 7.5 0 (b) 0 0 0 0 0377 Engineering Equipment 359,702 393 0.20 10.2 0 (b) 0 0 0 0 0

Transportation

378.1 Sedans and Station Wagons 257,791 23,943 16.00 1.7 4,789 (c) 4,789 4,789 4,789 4,789 4,789378.2 Pick-up Trucks, Window Vans 4,961,412 (1,192,484) (53.80) 2.8 (238,497) (c) (238,497) (238,497) (238,497) (238,497) (238,497)

Large Trucks with Hydraulic Derricks 378.31 Cab and Chassis 4,083,050 (935,873) (47.10) 4.1 (187,175) (c) (187,175) (187,175) (187,175) (187,175) (187,175)378.32 Equipment 7,629,695 (302,458) (8.40) 7.3 (41,433) (41,433) (41,433) (41,433) (41,433) (41,433)378.4 Large Trucks with Line and Stake Bodies 2,108,140 (330,655) (26.20) 3.3 (66,131) (c) (66,131) (66,131) (66,131) (66,131) (66,131)378.5 Miscellaneous 1,635,877 159,772 24.10 8.9 17,952 17,952 17,952 17,952 17,952 17,952

Total Account 378 20,675,965 (2,577,755) (510,495) (510,495) (510,495) (510,495) (510,495) (510,495)

379.1 Computers - Hardware 11,221,026 (140,396) (2.40) 2.6 0 (b) 0 0 0 0 0379.2 Computers - Software 23,029,274 583,305 4.60 5.5 0 (b) 0 0 0 0 0

Total General Property 100,373,411 (718,818) (327,785) (327,785) (327,785) (327,785) (327,785) (327,785)



(1)



Provision for


True-Up

Probable Remaining

Life


381.1 Mobile Radios 923,354 (114,925) (16.50) 3.9 (22,985) (c) (22,985) (22,985) (22,985) (22,985) (22,985)381.2 Portable Radios 526,287 37,360 10.30 5.5 6,793 6,793 6,793 6,793 6,793 6,793381.3 Base Stations 288,273 (20) 0.00 2.7 0 (b) 0 0 0 0 0382.1 Radio Sites - Roads 110,066 (5,437) (8.30) 12.4 (438) (438) (438) (438) (438) (438)382.2 Radio Sites - Buildings 377,698 (17,338) (7.40) 12.4 (1,398) (1,398) (1,398) (1,398) (1,398) (1,398)383 Radio Equipment 1,821,762 173,331 16.30 6.4 27,083 27,083 27,083 27,083 27,083 27,083384 Communication Cables 2,676,437 45,584 3.90 14.7 0 (b) 0 0 0 0 0386 SCADA Equipment 6,450,156 (571,450) (16.30) 5.4 (105,824) (105,824) (105,824) (105,824) (105,824) (105,824)389.1 Telephone and Data Collection Equipment 2,026,009 115,405 13.90 6.6 17,486 17,486 17,486 17,486 17,486 17,486389.2 Fax Machines 0 (16,593) (3,319) (d) (3,319) (3,319) (3,319) (3,319) (3,319)389.3 Telephone Equipment 0 9,097 1,819 (d) 1,819 1,819 1,819 1,819 1,819390 Power Line Carrier 68,957 3,643 12.40 8.6 424 424 424 424 424 424391 Communication Test Equipment 731,369 (82,804) (16.70) 5.1 (16,236) (16,236) (16,236) (16,236) (16,236) (16,236)

Total Telecommunications 16,000,368 (424,147) (96,595) (96,595) (96,595) (96,595) (96,595) (96,595)

TOTAL DEPRECIABLE PLANT 969,412,294 (17,201,782) (1,225,772) (1,225,772) (1,225,772) (1,225,772) (1,225,772) (1,225,772)

(a) Future dismantling costs expected. No reserve variance amortization incurred.(b) No reserve variance amortization calculated when reserve variance is less than five percent.(c) Reserve variance is allocated over five years for those accounts with a composite remaining life of less than 5 years.(d) No assets remain in this account. Reserve variance is amortized over 5 years.

Telecommunications


(2) (3) (4) (7) (8) (9) (10) (11)

Steam Production 0 (183,126) 0 (a) 0 0 0 0 0

320 Land and Land Clearing 912,143 (8,967) (3.90) 5.0 0 (b) 0 0 0 0 0321 Roads, Trails, and Bridges 1,836,371 119,123 15.50 5.0 23,825 23,825 23,825 23,825 23,825 23,825322 Buildings and Structures 4,614,370 58,588 2.90 5.0 0 (b) 0 0 0 0 0323 Canals, Penstocks, Surge Tanks and Tailrace 44,386,229 598,113 5.30 5.0 119,623 119,623 119,623 119,623 119,623 119,623324 Dams and Reservoirs 21,125,118 (164,022) (2.10) 5.0 0 (b) 0 0 0 0 0325 Prime Movers, Generators and Auxiliaries 17,796,185 (109,465) (1.70) 5.0 0 (b) 0 0 0 0 0326 Switching, Metering and Control Equipment 5,979,160 (385,234) (15.60) 5.0 (77,047) (77,047) (77,047) (77,047) (77,047) (77,047)327 Miscellaneous Power Plant Equipment 1,256,154 (13,287) (3.70) 5.0 0 (b) 0 0 0 0 0

Total Hydro Production 97,905,730 94,848 66,401 66,401 66,401 66,401 66,401 66,401

331 Buildings and Structures St. John's Diesel 130,804 (15,804) (10.90) 5.0 (3,161) (3,161) (3,161) (3,161) (3,161) (3,161) Salt Pond Diesel 222,088 (27,473) (10.80) 5.0 (5,495) (5,495) (5,495) (5,495) (5,495) (5,495) Gander Diesel 0 195,414 39,083 (c) 39,083 39,083 39,083 39,083 39,083 Aguathuna Diesel 0 (5,736) (1,147) (c) (1,147) (1,147) (1,147) (1,147) (1,147) Port Aux Basques Diesel 282,785 (16,608) (10.50) 5.0 (3,322) (3,322) (3,322) (3,322) (3,322) (3,322) Portable Gas Turbine 0 (1,913) (383) (c) (383) (383) (383) (383) (383) Green Hill Gas Turbine 275,272 (21,284) (12.90) 5.0 (4,257) (4,257) (4,257) (4,257) (4,257) (4,257) Salt Pond Gas Turbine 431,378 (4,510) (2.80) 5.0 0 (b) 0 0 0 0 0Total Account 331 1,342,327 102,086 21,318 21,318 21,318 21,318 21,318 21,318


St. John's Diesel 21,495 (1,176) (5.20) 5.0 (235) (235) (235) (235) (235) (235) Salt Pond Diesel 0 (4,571) (914) (c) (914) (914) (914) (914) (914) Port Union Diesel 10,147 107 1.40 5.0 0 (b) 0 0 0 0 0 Gander Diesel 0 (8,824) 0 (a) 0 0 0 0 0 Aguathuna Diesel 0 5,200 1,040 (c) 1,040 1,040 1,040 1,040 1,040 Port Aux Basques Diesel 97,116 (17,924) (24.90) 5.0 (3,585) (3,585) (3,585) (3,585) (3,585) (3,585) Green Hill Gas Turbine 30,747 (4,706) (24.10) 5.0 (941) (941) (941) (941) (941) (941) Salt Pond Gas Turbine 25,153 (445) (6.90) 5.0 (89) (89) (89) (89) (89) (89)Total Account 332 184,658 (32,339) (4,724) (4,724) (4,724) (4,724) (4,724) (4,724)


True-UpAmort.Period



(1)

Schedule 4. Five Year Reserve Variance Amortization for the Following Five Year Period


Provision for

DEPRECIABLE PLANT

Hydro Production

Other Production


(2) (3) (4) (7) (8) (9) (10) (11)


True-UpAmort.Period



(1)



Provision for

333 Prime Movers, Generators and Auxiliaries St. John's Diesel 564,630 (73,829) (11.70) 5.0 (14,766) (14,766) (14,766) (14,766) (14,766) (14,766) Salt Pond Diesel 0 109,138 21,828 (c) 21,828 21,828 21,828 21,828 21,828 Port Union Diesel 52,977 (6,517) (12.40) 5.0 (1,303) (1,303) (1,303) (1,303) (1,303) (1,303) Gander Diesel 0 (39,192) 0 (a) 0 0 0 0 0 Aguathuna Diesel 0 2,358 472 (c) 472 472 472 472 472 Port Aux Basques Diesel 392,031 33,855 13.00 5.0 6,771 6,771 6,771 6,771 6,771 6,771 Portable Diesel #1 102,616 1,389 1.40 5.0 0 (b) 0 0 0 0 0 Portable Gas Turbine 742,315 17,791 5.70 5.0 3,558 3,558 3,558 3,558 3,558 3,558 Green Hill Gas Turbine 5,468,836 282,639 11.00 5.0 56,528 56,528 56,528 56,528 56,528 56,528 Portable Diesel #2 0 22,974 4,595 (c) 4,595 4,595 4,595 4,595 4,595 Salt Pond Gas Turbine 2,575,975 36,795 2.70 5.0 0 (b) 0 0 0 0 0Total Account 333 9,899,380 387,401 77,683 77,683 77,683 77,683 77,683 77,683

334 Fuel Holders

St. John's Diesel 18,309 13,041 84.80 5.0 2,608 2,608 2,608 2,608 2,608 2,608 Salt Pond Diesel 0 5,219 1,044 (c) 1,044 1,044 1,044 1,044 1,044 Port Union Diesel 17,545 2,778 20.30 5.0 556 556 556 556 556 556 Gander Diesel 0 2,120 424 (c) 424 424 424 424 424 Aguathuna Diesel 0 4,739 948 (c) 948 948 948 948 948 Port Aux Basques Diesel 23,448 2,096 24.20 5.0 419 419 419 419 419 419 Green Hill Gas Turbine 453,981 (16,946) (9.10) 5.0 (3,389) (3,389) (3,389) (3,389) (3,389) (3,389) Salt Pond Gas Turbine 219,331 12,185 39.80 5.0 2,437 2,437 2,437 2,437 2,437 2,437Total Account 334 732,614 25,232 5,047 5,047 5,047 5,047 5,047 5,047


St. John's Diesel 81 (8) (8.80) 5.0 (2) (2) (2) (2) (2) (2) Salt Pond Diesel 0 297 59 (c) 59 59 59 59 59 Gander Diesel 0 403 81 (c) 81 81 81 81 81 Aguathuna Diesel 0 (433) (87) (c) (87) (87) (87) (87) (87) Port Aux Basques Diesel 6,898 (891) (14.60) 5.0 (178) (178) (178) (178) (178) (178)Total Account 335 6,979 (632) (127) (127) (127) (127) (127) (127)

Total Other Production 12,165,958 481,748 99,197 99,197 99,197 99,197 99,197 99,197


(2) (3) (4) (7) (8) (9) (10) (11)


True-UpAmort.Period



(1)



Provision for

341 Buildings and Structures 4,619,527 (54,309) (2.70) 5.0 0 (b) 0 0 0 0 0342 Equipment 96,517,496 (1,598,281) (4.20) 5.0 0 (b) 0 0 0 0 0

Total Substation 101,137,023 (1,652,590) 0 0 0 0 0 0

350 Land and Land Rights 9,952,392 (316,832) (7.80) 5.0 (63,366) (63,366) (63,366) (63,366) (63,366) (63,366)353.1 Overhead Conductors 17,699,042 85,536 0.90 5.0 0 (b) 0 0 0 0 0353.2 Underground Cables 965,569 (82,829) (15.60) 5.0 (16,566) (16,566) (16,566) (16,566) (16,566) (16,566)355.1 Poles 17,178,281 (651,355) (6.60) 5.0 (130,271) (130,271) (130,271) (130,271) (130,271) (130,271)355.2 Pole Fixtures 18,510,549 (447,443) (4.50) 5.0 0 (b) 0 0 0 0 0355.3 Insulators 16,324,588 123,998 1.90 5.0 0 (b) 0 0 0 0 0

Total Transmission 80,630,421 (1,288,925) (210,203) (210,203) (210,203) (210,203) (210,203) (210,203)

360.0 Land and Land Rights 656,149 (25,565) (6.20) 5.0 (5,113) (5,113) (5,113) (5,113) (5,113) (5,113)Overhead Conductors and Underground Cable

361.1 Bare Copper 1,477,843 (136,614) (10.10) 5.0 (27,323) (27,323) (27,323) (27,323) (27,323) (27,323)361.11 Weather-Proof Copper 2,179,677 (262,995) (10.30) 5.0 (52,599) (52,599) (52,599) (52,599) (52,599) (52,599)361.12 Bare Aluminum 72,815,494 (5,649,461) (20.00) 5.0 (1,129,892) (1,129,892) (1,129,892) (1,129,892) (1,129,892) (1,129,892)361.13 Weather-Proof Aluminum 21,253,296 517,258 4.60 5.0 0 (b) 0 0 0 0 0361.14 Aerial Cable 799,023 (25,729) (4.80) 5.0 0 (b) 0 0 0 0 0361.15 Duplex, Triplex, and Quadruplex 2,123,207 (307,822) (31.20) 5.0 (61,564) (61,564) (61,564) (61,564) (61,564) (61,564)361.2 Underground Cables 15,166,987 (856,228) (14.80) 5.0 (171,246) (171,246) (171,246) (171,246) (171,246) (171,246)361.3 Special Insulated Copper Cable 102,076 (13,622) (13.90) 5.0 (2,724) (2,724) (2,724) (2,724) (2,724) (2,724)361.4 Submarine Cable 3,885,367 (46,288) (3.10) 5.0 0 (b) 0 0 0 0 0

Total Account 361 119,802,970 (6,781,501) (1,445,348) (1,445,348) (1,445,348) (1,445,348) (1,445,348) (1,445,348)

Poles and Fixtures 362.1 Wood - Under 35 ft. 59,244,803 778,942 3.60 5.0 0 (b) 0 0 0 0 0362.2 Wood - 35 ft. and Over 204,918,170 779,428 1.10 5.0 0 (b) 0 0 0 0 0362.3 Concrete and Steel 5,192,241 (523,601) (20.60) 5.0 (104,720) (104,720) (104,720) (104,720) (104,720) (104,720)362.4 Steel Towers 184,774 (9,677) (11.00) 5.0 (1,935) (1,935) (1,935) (1,935) (1,935) (1,935)

Total Account 362 269,539,988 1,025,092 (106,655) (106,655) (106,655) (106,655) (106,655) (106,655)

Substation

Transmission

Distribution


(2) (3) (4) (7) (8) (9) (10) (11)


True-UpAmort.Period



(1)



Provision for

363 Street Lights 18,850,145 (1,089,034) (11.40) 5.0 (217,807) (217,807) (217,807) (217,807) (217,807) (217,807)

364.1 Transformers and Mountings Up to and Including 15 kVA 6,775,089 12,209 0.50 5.0 0 (b) 0 0 0 0 0 Over 15 kVA 56,353,153 (1,286,706) (6.80) 5.0 (257,341) (257,341) (257,341) (257,341) (257,341) (257,341)Total Account 364.1 63,128,242 (1,274,497) (257,341) (257,341) (257,341) (257,341) (257,341) (257,341)

364.2 Voltage Regulators 3,539,235 (315,192) (17.80) 5.0 (63,038) (63,038) (63,038) (63,038) (63,038) (63,038)364.3 Capacitor Banks 203,002 (5,911) (16.60) 5.0 (1,182) (1,182) (1,182) (1,182) (1,182) (1,182)364.4 Reclosers 746,214 (35,321) (16.60) 5.0 (7,064) (7,064) (7,064) (7,064) (7,064) (7,064)365.1 Services Overhead 55,671,060 (4,585,253) (12.90) 5.0 (917,051) (917,051) (917,051) (917,051) (917,051) (917,051)365.2 Services Underground 4,466,806 (288,388) (17.70) 5.0 (57,678) (57,678) (57,678) (57,678) (57,678) (57,678)

Meters

366.1 Watt-hour 12,013,794 351,042 6.70 5.0 70,208 70,208 70,208 70,208 70,208 70,208366.2 Demand 4,155,815 (420,255) (18.10) 5.0 (84,051) (84,051) (84,051) (84,051) (84,051) (84,051)366.3 Instrument Transformers 1,833,670 (38,082) (4.80) 5.0 0 (b) 0 0 0 0 0366.4 Metering Tanks 1,213,375 (24,286) (3.70) 5.0 0 (b) 0 0 0 0 0

Total Account 366 19,216,654 (131,581) (13,843) (13,843) (13,843) (13,843) (13,843) (13,843)

367.1 Underground Ducts and Manholes 4,397,747 6,905 0.40 5.0 0 (b) 0 0 0 0 0367.2 Underground Switches and Switchgear 981,171 (10,526) (5.50) 5.0 (2,105) (2,105) (2,105) (2,105) (2,105) (2,105)

Total Distribution 561,199,383 (13,510,773) (3,094,225) (3,094,225) (3,094,225) (3,094,225) (3,094,225) (3,094,225)

371.1 Buildings and Structures - Small 1,482,318 87,275 10.70 5.0 17,455 17,455 17,455 17,455 17,455 17,455371.2 Buildings and Structures - Large

Topsail Road - Former System Control Cent 789,543 467,362 55.80 5.0 93,472 93,472 93,472 93,472 93,472 93,472 Topsail Road - Transformer Storage 998,644 142,752 25.30 5.0 28,550 28,550 28,550 28,550 28,550 28,550 Topsail Road - System Control Center 1,078,734 (10,334) (17.70) 5.0 (2,067) (2,067) (2,067) (2,067) (2,067) (2,067) Kenmount Road 5,876,291 150,161 7.20 5.0 30,032 30,032 30,032 30,032 30,032 30,032 Duffy Place 10,989,604 (297,757) (14.90) 5.0 (59,551) (59,551) (59,551) (59,551) (59,551) (59,551) O'Leary Avenue 0 (72,177) (14,435) (c) (14,435) (14,435) (14,435) (14,435) (14,435) Carbonear - Office/Warehouse 1,793,822 132,004 17.20 5.0 26,401 26,401 26,401 26,401 26,401 26,401

General Property


(2) (3) (4) (7) (8) (9) (10) (11)


True-UpAmort.Period



(1)



Provision for

Whitbourne 613,078 29,555 11.50 5.0 5,911 5,911 5,911 5,911 5,911 5,911 Salt Pond 656,398 62,005 15.90 5.0 12,401 12,401 12,401 12,401 12,401 12,401 Clarenville Regional Building 1,877,516 (9,150) (2.10) 5.0 0 (b) 0 0 0 0 0 Gander 1,372,379 314,508 51.20 5.0 62,902 62,902 62,902 62,902 62,902 62,902 Grand Falls Office Building 400,702 7,541 3.90 5.0 0 (b) 0 0 0 0 0 Grand Falls Service Building 811,215 116,690 21.30 5.0 23,338 23,338 23,338 23,338 23,338 23,338 Corner Brook - West Street Office 760,486 163,455 31.60 5.0 32,691 32,691 32,691 32,691 32,691 32,691 Corner Brook - Maple Valley Service Build. 758,763 32,926 12.60 5.0 6,585 6,585 6,585 6,585 6,585 6,585 Stephenville Office and Service Building 1,129,556 80,195 15.20 5.0 16,039 16,039 16,039 16,039 16,039 16,039 Port Aux Basques 271,676 (37,230) (29.10) 5.0 (7,446) (7,446) (7,446) (7,446) (7,446) (7,446)Total Account 371.2 30,178,407 1,272,506 254,823 254,823 254,823 254,823 254,823 254,823

372 Office Equipment 6,316,761 10,972 0.40 5.0 0 (b) 0 0 0 0 0373 Store Equipment 672,146 3,671 1.20 5.0 0 (b) 0 0 0 0 0374 Shop Equipment 780,708 (4,780) (1.60) 5.0 0 (b) 0 0 0 0 0375 Laboratory and Testing Equipment 4,184,106 59,105 3.70 5.0 0 (b) 0 0 0 0 0376 Miscellaneous Equipment 1,472,998 (13,113) (1.70) 5.0 0 (b) 0 0 0 0 0377 Engineering Equipment 359,702 393 0.20 5.0 0 (b) 0 0 0 0 0

Transportation

378.1 Sedans and Station Wagons 257,791 23,943 16.00 5.0 4,789 4,789 4,789 4,789 4,789 4,789378.2 Pick-up Trucks, Window Vans 4,961,412 (1,192,484) (53.80) 5.0 (238,497) (238,497) (238,497) (238,497) (238,497) (238,497)

Large Trucks with Hydraulic Derricks 378.31 Cab and Chassis 4,083,050 (935,873) (47.10) 5.0 (187,175) (187,175) (187,175) (187,175) (187,175) (187,175)378.32 Equipment 7,629,695 (302,458) (8.40) 5.0 (60,492) (60,492) (60,492) (60,492) (60,492) (60,492)378.4 Large Trucks with Line and Stake Bodies 2,108,140 (330,655) (26.20) 5.0 (66,131) (66,131) (66,131) (66,131) (66,131) (66,131)378.5 Miscellaneous 1,635,877 159,772 24.10 5.0 31,954 31,954 31,954 31,954 31,954 31,954

Total Account 378 20,675,965 (2,577,755) (515,552) (515,552) (515,552) (515,552) (515,552) (515,552)

379.1 Computers - Hardware 11,221,026 (140,396) (2.40) 5.0 0 (b) 0 0 0 0 0379.2 Computers - Software 23,029,274 583,305 4.60 5.0 0 (b) 0 0 0 0 0

Total General Property 100,373,411 (718,818) (243,274) (243,274) (243,274) (243,274) (243,274) (243,274)


(2) (3) (4) (7) (8) (9) (10) (11)


True-UpAmort.Period



(1)



Provision for

381.1 Mobile Radios 923,354 (114,925) (16.50) 5.0 (22,985) (22,985) (22,985) (22,985) (22,985) (22,985)381.2 Portable Radios 526,287 37,360 10.30 5.0 7,472 7,472 7,472 7,472 7,472 7,472381.3 Base Stations 288,273 (20) 0.00 5.0 0 (b) 0 0 0 0 0382.1 Radio Sites - Roads 110,066 (5,437) (8.30) 5.0 (1,087) (1,087) (1,087) (1,087) (1,087) (1,087)382.2 Radio Sites - Buildings 377,698 (17,338) (7.40) 5.0 (3,468) (3,468) (3,468) (3,468) (3,468) (3,468)383 Radio Equipment 1,821,762 173,331 16.30 5.0 34,666 34,666 34,666 34,666 34,666 34,666384 Communication Cables 2,676,437 45,584 3.90 5.0 0 (b) 0 0 0 0 0386 SCADA Equipment 6,450,156 (571,450) (16.30) 5.0 (114,290) (114,290) (114,290) (114,290) (114,290) (114,290)389.1 Telephone and Data Collection Equipment 2,026,009 115,405 13.90 5.0 23,081 23,081 23,081 23,081 23,081 23,081389.2 Fax Machines 0 (16,593) (3,319) (c) (3,319) (3,319) (3,319) (3,319) (3,319)389.3 Telephone Equipment 0 9,097 1,819 (c) 1,819 1,819 1,819 1,819 1,819390 Power Line Carrier 68,957 3,643 12.40 5.0 729 729 729 729 729 729391 Communication Test Equipment 731,369 (82,804) (16.70) 5.0 (16,561) (16,561) (16,561) (16,561) (16,561) (16,561)

Total Telecommunications 16,000,368 (424,147) (93,943) (93,943) (93,943) (93,943) (93,943) (93,943)

TOTAL DEPRECIABLE PLANT 969,412,294 (17,201,782) (3,476,047) (3,476,047) (3,476,047) (3,476,047) (3,476,047) (3,476,047)

(a) Future dismantling costs expected. No reserve variance amortization incurred.(b) No reserve variance amortization calculated when reserve variance is less than five percent.(c) No assets remain in this account. Reserve variance is amortized over 5 years.

Telecommunications

NEWFOUNDLAND POWER INC.ST. JOHN’S, NEWFOUNDLAND

APPENDICES TO

DEPRECIATION STUDY







St. Jonn’s, Newfoundland

APPENDICES TO

DEPRECIATION STUDY






C O N T E N T S

Appendix A, Service Life Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1

Appendix B, Net Salvage Statistics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-1

Appendix C, Detailed Depreciation Calculations . . . . . . . . . . . . . . . . . . . . . . . . . C-1

-ii-

APPENDIX A

SERVICE LIFE STATISTICS

A-4


ACCOUNT 321.00 - ROADS, TRAILS, AND BRIDGES

ORIGINAL LIFE TABLE

PLACEMENT BAND 1924-1997 EXPERIENCE BAND 1948-1999

AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL

0.0 1,679,960 0.0000 1.0000 100.00 0.5 1,679,960 0.0000 1.0000 100.00 1.5 1,681,475 0.0000 1.0000 100.00 2.5 962,075 0.0000 1.0000 100.00 3.5 962,505 0.0000 1.0000 100.00 4.5 989,955 0.0000 1.0000 100.00 5.5 989,955 0.0000 1.0000 100.00 6.5 1,002,642 0.0000 1.0000 100.00 7.5 931,419 0.0000 1.0000 100.00 8.5 943,836 0.0000 1.0000 100.00

9.5 980,536 0.0000 1.0000 100.00 10.5 967,155 0.0000 1.0000 100.00 11.5 967,155 0.0000 1.0000 100.00 12.5 917,324 18,445 0.0201 0.9799 100.00 13.5 882,366 0.0000 1.0000 97.99 14.5 876,756 600 0.0007 0.9993 97.99 15.5 876,156 2,994 0.0034 0.9966 97.92 16.5 817,284 4,000 0.0049 0.9951 97.59 17.5 810,076 0.0000 1.0000 97.11 18.5 810,076 6,105 0.0075 0.9925 97.11

19.5 817,946 0.0000 1.0000 96.38 20.5 817,946 7,000 0.0086 0.9914 96.38 21.5 811,927 0.0000 1.0000 95.55 22.5 873,207 1,571 0.0018 0.9982 95.55 23.5 917,205 1,220 0.0013 0.9987 95.38 24.5 915,985 0.0000 1.0000 95.26 25.5 915,985 0.0000 1.0000 95.26 26.5 850,344 0.0000 1.0000 95.26 27.5 850,344 0.0000 1.0000 95.26 28.5 847,335 20,900 0.0247 0.9753 95.26

29.5 826,435 0.0000 1.0000 92.91 30.5 830,235 0.0000 1.0000 92.91 31.5 830,235 0.0000 1.0000 92.91 32.5 830,235 0.0000 1.0000 92.91 33.5 827,669 0.0000 1.0000 92.91 34.5 827,669 2,000 0.0024 0.9976 92.91 35.5 824,154 4,412 0.0054 0.9946 92.69 36.5 708,937 0.0000 1.0000 92.19 37.5 727,834 15,778 0.0217 0.9783 92.19 38.5 712,056 0.0000 1.0000 90.19

A-5



ORIGINAL LIFE TABLE, CONT.



39.5 710,409 0.0000 1.0000 90.19 40.5 621,063 15,100 0.0243 0.9757 90.19 41.5 562,983 0.0000 1.0000 88.00 42.5 551,701 95,916 0.1739 0.8261 88.00 43.5 435,385 0.0000 1.0000 72.70 44.5 401,557 251 0.0006 0.9994 72.70 45.5 289,879 9,316 0.0321 0.9679 72.66 46.5 244,680 0.0000 1.0000 70.33 47.5 211,024 0.0000 1.0000 70.33 48.5 204,482 0.0000 1.0000 70.33

49.5 204,482 0.0000 1.0000 70.33 50.5 204,482 15,000 0.0734 0.9266 70.33 51.5 181,395 0.0000 1.0000 65.17 52.5 181,395 0.0000 1.0000 65.17 53.5 176,085 30,517 0.1733 0.8267 65.17 54.5 145,568 4,100 0.0282 0.9718 53.88 55.5 141,468 990 0.0070 0.9930 52.36 56.5 108,375 0.0000 1.0000 51.99 57.5 97,164 0.0000 1.0000 51.99 58.5 74,679 0.0000 1.0000 51.99

59.5 74,679 0.0000 1.0000 51.99 60.5 74,679 0.0000 1.0000 51.99 61.5 74,679 0.0000 1.0000 51.99 62.5 74,679 0.0000 1.0000 51.99 63.5 74,679 0.0000 1.0000 51.99 64.5 70,879 0.0000 1.0000 51.99 65.5 70,879 0.0000 1.0000 51.99 66.5 70,879 0.0000 1.0000 51.99 67.5 70,879 0.0000 1.0000 51.99 68.5 52,934 1,500 0.0283 0.9717 51.99

69.5 51,434 0.0000 1.0000 50.52 70.5 51,434 0.0000 1.0000 50.52 71.5 34,107 0.0000 1.0000 50.52 72.5 34,107 0.0000 1.0000 50.52 73.5 34,107 0.0000 1.0000 50.52 74.5 34,107 0.0000 1.0000 50.52 75.5 50.52

A-7


ACCOUNT 322.00 - BUILDINGS AND STRUCTURES

ORIGINAL LIFE TABLE



0.0 1,998,203 0.0000 1.0000 100.00 0.5 1,960,607 3,577 0.0018 0.9982 100.00 1.5 1,976,369 648 0.0003 0.9997 99.82 2.5 2,182,778 0.0000 1.0000 99.79 3.5 2,520,153 2,702 0.0011 0.9989 99.79 4.5 2,538,363 335 0.0001 0.9999 99.68 5.5 2,564,722 1,200 0.0005 0.9995 99.67 6.5 2,991,895 741 0.0002 0.9998 99.62 7.5 3,077,974 0.0000 1.0000 99.60 8.5 3,150,340 5,159 0.0016 0.9984 99.60

9.5 3,223,744 108 0.0000 1.0000 99.44 10.5 3,218,972 0.0000 1.0000 99.44 11.5 3,148,060 75 0.0000 1.0000 99.44 12.5 3,095,038 0.0000 1.0000 99.44 13.5 3,043,845 4,045 0.0013 0.9987 99.44 14.5 3,000,615 4,571 0.0015 0.9985 99.31 15.5 2,745,438 0.0000 1.0000 99.16 16.5 2,176,421 308 0.0001 0.9999 99.16 17.5 2,112,419 2,595 0.0012 0.9988 99.15 18.5 2,025,752 5,163 0.0025 0.9975 99.03

19.5 2,046,657 18,001 0.0088 0.9912 98.78 20.5 1,986,565 11,600 0.0058 0.9942 97.91 21.5 1,969,784 4,221 0.0021 0.9979 97.34 22.5 1,977,108 9,426 0.0048 0.9952 97.14 23.5 2,183,904 6,500 0.0030 0.9970 96.67 24.5 2,169,914 1,057 0.0005 0.9995 96.38 25.5 2,168,294 484 0.0002 0.9998 96.33 26.5 2,175,583 17,435 0.0080 0.9920 96.31 27.5 2,156,796 5,000 0.0023 0.9977 95.54 28.5 2,152,462 16,104 0.0075 0.9925 95.32

29.5 2,135,101 0.0000 1.0000 94.61 30.5 2,135,101 0.0000 1.0000 94.61 31.5 2,115,670 32,360 0.0153 0.9847 94.61 32.5 2,083,310 723 0.0003 0.9997 93.16 33.5 2,110,162 1,992 0.0009 0.9991 93.13 34.5 2,105,105 50 0.0000 1.0000 93.05 35.5 2,045,604 17,040 0.0083 0.9917 93.05 36.5 1,940,822 47,705 0.0246 0.9754 92.28 37.5 1,891,461 59,269 0.0313 0.9687 90.01 38.5 1,831,760 200 0.0001 0.9999 87.19

A-8






39.5 1,829,130 0.0000 1.0000 87.18 40.5 1,353,713 0.0000 1.0000 87.18 41.5 1,267,315 5,450 0.0043 0.9957 87.18 42.5 1,181,792 2,950 0.0025 0.9975 86.81 43.5 1,088,102 1,442 0.0013 0.9987 86.59 44.5 1,092,671 0.0000 1.0000 86.48 45.5 790,837 0.0000 1.0000 86.48 46.5 790,837 0.0000 1.0000 86.48 47.5 790,837 200 0.0003 0.9997 86.48 48.5 707,644 800 0.0011 0.9989 86.45

49.5 706,844 0.0000 1.0000 86.35 50.5 706,844 3,000 0.0042 0.9958 86.35 51.5 703,844 0.0000 1.0000 85.99 52.5 703,844 0.0000 1.0000 85.99 53.5 649,434 3,500 0.0054 0.9946 85.99 54.5 645,520 8,840 0.0137 0.9863 85.53 55.5 636,680 0.0000 1.0000 84.36 56.5 624,480 0.0000 1.0000 84.36 57.5 613,730 500 0.0008 0.9992 84.36 58.5 422,055 0.0000 1.0000 84.29

59.5 422,055 13,482 0.0319 0.9681 84.29 60.5 408,573 27 0.0001 0.9999 81.60 61.5 430,446 0.0000 1.0000 81.59 62.5 429,780 0.0000 1.0000 81.59 63.5 429,780 300 0.0007 0.9993 81.59 64.5 429,480 5,966 0.0139 0.9861 81.53 65.5 423,514 0.0000 1.0000 80.40 66.5 423,514 5,400 0.0128 0.9872 80.40 67.5 399,563 0.0000 1.0000 79.37 68.5 314,023 0.0000 1.0000 79.37

69.5 314,023 500 0.0016 0.9984 79.37 70.5 293,023 0.0000 1.0000 79.24 71.5 293,023 4,200 0.0143 0.9857 79.24 72.5 288,823 0.0000 1.0000 78.11 73.5 288,823 11,440 0.0396 0.9604 78.11 74.5 277,383 0.0000 1.0000 75.02 75.5 86,570 0.0000 1.0000 75.02 76.5 41,150 0.0000 1.0000 75.02 77.5 41,150 0.0000 1.0000 75.02 78.5 35,139 0.0000 1.0000 75.02

A-9






79.5 35,139 0.0000 1.0000 75.02 80.5 35,139 0.0000 1.0000 75.02 81.5 35,139 0.0000 1.0000 75.02 82.5 16,500 0.0000 1.0000 75.02 83.5 16,500 0.0000 1.0000 75.02 84.5 16,500 0.0000 1.0000 75.02 85.5 16,500 0.0000 1.0000 75.02 86.5 16,500 0.0000 1.0000 75.02 87.5 16,500 0.0000 1.0000 75.02 88.5 16,500 0.0000 1.0000 75.02

89.5 16,500 0.0000 1.0000 75.02 90.5 16,500 0.0000 1.0000 75.02 91.5 16,500 0.0000 1.0000 75.02 92.5 16,500 0.0000 1.0000 75.02 93.5 16,500 0.0000 1.0000 75.02 94.5 16,500 0.0000 1.0000 75.02 95.5 75.02

A-11


ACCOUNT 323.00 - CANALS, PENSTOCKS, SURGE TANKS,& TAILRACES

ORIGINAL LIFE TABLE



0.0 38,092,798 0.0000 1.0000 100.00 0.5 33,353,702 31,906 0.0010 0.9990 100.00 1.5 19,914,232 1,935 0.0001 0.9999 99.90 2.5 20,446,910 27,000 0.0013 0.9987 99.89 3.5 20,066,773 0.0000 1.0000 99.76 4.5 20,305,602 96,939 0.0048 0.9952 99.76 5.5 20,164,677 47,796 0.0024 0.9976 99.28 6.5 20,520,110 0.0000 1.0000 99.04 7.5 20,826,170 0.0000 1.0000 99.04 8.5 20,573,674 0.0000 1.0000 99.04

9.5 17,930,051 0.0000 1.0000 99.04 10.5 15,954,792 29,032 0.0018 0.9982 99.04 11.5 15,925,070 139,426 0.0088 0.9912 98.86 12.5 14,864,327 0.0000 1.0000 97.99 13.5 14,556,836 0.0000 1.0000 97.99 14.5 12,517,224 0.0000 1.0000 97.99 15.5 11,954,937 5,905 0.0005 0.9995 97.99 16.5 11,580,201 0.0000 1.0000 97.94 17.5 11,581,251 5,983 0.0005 0.9995 97.94 18.5 9,244,931 4,122 0.0004 0.9996 97.89

19.5 9,364,519 0.0000 1.0000 97.85 20.5 8,846,477 0.0000 1.0000 97.85 21.5 8,837,160 0.0000 1.0000 97.85 22.5 8,841,760 0.0000 1.0000 97.85 23.5 9,282,460 0.0000 1.0000 97.85 24.5 9,282,460 0.0000 1.0000 97.85 25.5 9,280,797 1,978 0.0002 0.9998 97.85 26.5 9,278,819 9,819 0.0011 0.9989 97.83 27.5 9,269,000 98,896 0.0107 0.9893 97.72 28.5 9,170,488 162,400 0.0177 0.9823 96.67

29.5 9,027,418 0.0000 1.0000 94.96 30.5 9,027,418 134,900 0.0149 0.9851 94.96 31.5 8,892,518 0.0000 1.0000 93.55 32.5 8,905,218 73,550 0.0083 0.9917 93.55 33.5 8,956,798 342,275 0.0382 0.9618 92.77 34.5 7,899,692 0.0000 1.0000 89.23 35.5 7,773,260 135 0.0000 1.0000 89.23 36.5 7,284,648 11,430 0.0016 0.9984 89.23 37.5 7,273,218 0.0000 1.0000 89.09 38.5 7,272,035 223,851 0.0308 0.9692 89.09

A-12






39.5 7,038,595 0.0000 1.0000 86.35 40.5 5,483,390 5,000 0.0009 0.9991 86.35 41.5 5,353,165 1,200 0.0002 0.9998 86.27 42.5 4,967,599 84,060 0.0169 0.9831 86.25 43.5 4,375,688 251,039 0.0574 0.9426 84.79 44.5 4,124,649 336,074 0.0815 0.9185 79.92 45.5 2,185,144 4,075 0.0019 0.9981 73.41 46.5 2,182,599 51,700 0.0237 0.9763 73.27 47.5 1,876,585 100,981 0.0538 0.9462 71.53 48.5 1,508,675 117,000 0.0776 0.9224 67.68

49.5 1,377,835 0.0000 1.0000 62.43 50.5 1,377,835 19,078 0.0138 0.9862 62.43 51.5 1,175,934 13,350 0.0114 0.9886 61.57 52.5 1,200,084 4,000 0.0033 0.9967 60.87 53.5 1,114,334 500 0.0004 0.9996 60.67 54.5 1,113,834 0.0000 1.0000 60.65 55.5 1,113,834 1,410 0.0013 0.9987 60.65 56.5 828,581 0.0000 1.0000 60.57 57.5 739,491 0.0000 1.0000 60.57 58.5 408,059 0.0000 1.0000 60.57

59.5 408,059 98,740 0.2420 0.7580 60.57 60.5 309,319 0.0000 1.0000 45.91 61.5 309,319 500 0.0016 0.9984 45.91 62.5 308,435 0.0000 1.0000 45.84 63.5 308,435 0.0000 1.0000 45.84 64.5 308,435 0.0000 1.0000 45.84 65.5 294,981 0.0000 1.0000 45.84 66.5 293,711 7,518 0.0256 0.9744 45.84 67.5 278,063 0.0000 1.0000 44.67 68.5 173,701 0.0000 1.0000 44.67

69.5 166,779 0.0000 1.0000 44.67 70.5 166,779 1,475 0.0088 0.9912 44.67 71.5 165,304 0.0000 1.0000 44.28 72.5 165,304 0.0000 1.0000 44.28 73.5 165,304 1,345 0.0081 0.9919 44.28 74.5 163,959 19,208 0.1172 0.8828 43.92 75.5 74,726 0.0000 1.0000 38.77 76.5 74,726 0.0000 1.0000 38.77 77.5 74,726 0.0000 1.0000 38.77 78.5 74,726 0.0000 1.0000 38.77

A-13






79.5 72,326 0.0000 1.0000 38.77 80.5 62,576 0.0000 1.0000 38.77 81.5 62,576 0.0000 1.0000 38.77 82.5 33,500 0.0000 1.0000 38.77 83.5 33,500 0.0000 1.0000 38.77 84.5 33,500 0.0000 1.0000 38.77 85.5 33,500 0.0000 1.0000 38.77 86.5 38.77

A-15


ACCOUNT 324.00 - DAMS AND RESERVOIRS

ORIGINAL LIFE TABLE



0.0 18,147,687 0.0000 1.0000 100.00 0.5 16,778,048 31,087 0.0019 0.9981 100.00 1.5 16,677,891 0.0000 1.0000 99.81 2.5 16,255,564 5,892 0.0004 0.9996 99.81 3.5 15,745,167 0.0000 1.0000 99.77 4.5 14,556,461 37,579 0.0026 0.9974 99.77 5.5 13,803,916 40,000 0.0029 0.9971 99.51 6.5 13,239,051 0.0000 1.0000 99.22 7.5 10,755,695 89,175 0.0083 0.9917 99.22 8.5 11,602,593 0.0000 1.0000 98.40

9.5 11,534,109 44,252 0.0038 0.9962 98.40 10.5 10,895,712 10,380 0.0010 0.9990 98.03 11.5 10,276,788 84,902 0.0083 0.9917 97.93 12.5 9,678,338 31,144 0.0032 0.9968 97.12 13.5 9,152,420 45,424 0.0050 0.9950 96.81 14.5 8,635,315 5,363 0.0006 0.9994 96.33 15.5 8,215,983 41,639 0.0051 0.9949 96.27 16.5 7,792,854 11,879 0.0015 0.9985 95.78 17.5 6,520,277 127,071 0.0195 0.9805 95.64 18.5 6,363,880 43,762 0.0069 0.9931 93.78

19.5 6,230,718 29,196 0.0047 0.9953 93.13 20.5 6,114,435 36,530 0.0060 0.9940 92.69 21.5 6,202,818 10,976 0.0018 0.9982 92.13 22.5 6,524,496 140,718 0.0216 0.9784 91.96 23.5 6,787,320 8,886 0.0013 0.9987 89.97 24.5 6,821,528 41,079 0.0060 0.9940 89.85 25.5 6,809,642 90,904 0.0133 0.9867 89.31 26.5 6,805,649 19,940 0.0029 0.9971 88.12 27.5 6,757,456 3,000 0.0004 0.9996 87.86 28.5 6,829,226 29,533 0.0043 0.9957 87.82

29.5 6,799,438 49,977 0.0074 0.9926 87.44 30.5 6,856,428 107,000 0.0156 0.9844 86.79 31.5 6,816,024 76,789 0.0113 0.9887 85.44 32.5 6,760,064 7,188 0.0011 0.9989 84.47 33.5 6,773,391 899 0.0001 0.9999 84.38 34.5 6,829,774 38,247 0.0056 0.9944 84.37 35.5 6,734,964 24,696 0.0037 0.9963 83.90 36.5 6,284,821 122,201 0.0194 0.9806 83.59 37.5 6,199,127 38,151 0.0062 0.9938 81.97 38.5 6,155,856 48,402 0.0079 0.9921 81.46

A-16






39.5 6,104,851 226,051 0.0370 0.9630 80.82 40.5 4,960,523 39,140 0.0079 0.9921 77.83 41.5 4,921,383 23,350 0.0047 0.9953 77.22 42.5 3,911,803 87,737 0.0224 0.9776 76.86 43.5 3,464,305 27,384 0.0079 0.9921 75.14 44.5 3,455,495 81,936 0.0237 0.9763 74.55 45.5 2,292,981 67,814 0.0296 0.9704 72.78 46.5 2,232,680 6,958 0.0031 0.9969 70.63 47.5 2,236,288 250,430 0.1120 0.8880 70.41 48.5 1,866,635 0.0000 1.0000 62.52

49.5 1,865,716 5,000 0.0027 0.9973 62.52 50.5 1,857,716 9,500 0.0051 0.9949 62.35 51.5 1,843,916 90,120 0.0489 0.9511 62.03 52.5 1,753,796 16,510 0.0094 0.9906 59.00 53.5 1,666,786 5,730 0.0034 0.9966 58.45 54.5 1,661,056 21,690 0.0131 0.9869 58.25 55.5 1,480,166 12,157 0.0082 0.9918 57.49 56.5 1,238,607 1,000 0.0008 0.9992 57.02 57.5 1,195,107 5,071 0.0042 0.9958 56.97 58.5 961,430 5,000 0.0052 0.9948 56.73

59.5 954,550 0.0000 1.0000 56.44 60.5 954,550 10,480 0.0110 0.9890 56.44 61.5 944,070 0.0000 1.0000 55.82 62.5 865,491 0.0000 1.0000 55.82 63.5 865,491 10,000 0.0116 0.9884 55.82 64.5 855,491 2,824 0.0033 0.9967 55.17 65.5 838,017 922 0.0011 0.9989 54.99 66.5 837,095 10,866 0.0130 0.9870 54.93 67.5 820,623 11,626 0.0142 0.9858 54.22 68.5 522,016 1,160 0.0022 0.9978 53.45

69.5 520,856 0.0000 1.0000 53.33 70.5 415,126 28,835 0.0695 0.9305 53.33 71.5 323,146 0.0000 1.0000 49.62 72.5 323,146 0.0000 1.0000 49.62 73.5 323,146 56,725 0.1755 0.8245 49.62 74.5 266,421 2,520 0.0095 0.9905 40.91 75.5 106,596 0.0000 1.0000 40.52 76.5 106,596 0.0000 1.0000 40.52 77.5 106,596 0.0000 1.0000 40.52 78.5 82,940 20,017 0.2413 0.7587 40.52

A-17






79.5 49,375 0.0000 1.0000 30.74 80.5 49,375 0.0000 1.0000 30.74 81.5 29,356 0.0000 1.0000 30.74 82.5 22,000 0.0000 1.0000 30.74 83.5 22,000 0.0000 1.0000 30.74 84.5 22,000 0.0000 1.0000 30.74 85.5 22,000 0.0000 1.0000 30.74 86.5 22,000 0.0000 1.0000 30.74 87.5 22,000 0.0000 1.0000 30.74 88.5 22,000 0.0000 1.0000 30.74

89.5 22,000 0.0000 1.0000 30.74 90.5 22,000 0.0000 1.0000 30.74 91.5 22,000 0.0000 1.0000 30.74 92.5 22,000 0.0000 1.0000 30.74 93.5 22,000 0.0000 1.0000 30.74 94.5 22,000 0.0000 1.0000 30.74 95.5 30.74

A-19


ACCOUNT 325.00 - PRIME MOVERS, GENERATORS AND AUXILIARIES

ORIGINAL LIFE TABLE



0.0 18,003,394 34,600 0.0019 0.9981 100.00 0.5 17,009,923 0.0000 1.0000 99.81 1.5 16,944,421 32,026 0.0019 0.9981 99.81 2.5 14,747,193 4,306 0.0003 0.9997 99.62 3.5 13,056,251 0.0000 1.0000 99.59 4.5 12,782,716 52,446 0.0041 0.9959 99.59 5.5 11,862,563 13,000 0.0011 0.9989 99.18 6.5 12,518,660 35,513 0.0028 0.9972 99.07 7.5 12,427,665 112,234 0.0090 0.9910 98.79 8.5 12,329,964 200 0.0000 1.0000 97.90

9.5 12,018,856 150 0.0000 1.0000 97.90 10.5 11,994,377 0.0000 1.0000 97.90 11.5 11,910,207 3,540 0.0003 0.9997 97.90 12.5 11,579,908 0.0000 1.0000 97.87 13.5 9,349,989 108,824 0.0116 0.9884 97.87 14.5 8,678,739 0.0000 1.0000 96.73 15.5 7,273,974 56,476 0.0078 0.9922 96.73 16.5 4,965,785 19,326 0.0039 0.9961 95.98 17.5 4,848,170 15,309 0.0032 0.9968 95.61 18.5 4,832,861 2,965 0.0006 0.9994 95.30

19.5 4,578,577 6,821 0.0015 0.9985 95.24 20.5 4,494,688 0.0000 1.0000 95.10 21.5 4,494,688 13,150 0.0029 0.9971 95.10 22.5 4,462,696 0.0000 1.0000 94.82 23.5 4,595,221 9,580 0.0021 0.9979 94.82 24.5 4,585,641 16,290 0.0036 0.9964 94.62 25.5 4,547,472 5,000 0.0011 0.9989 94.28 26.5 4,576,546 7,500 0.0016 0.9984 94.18 27.5 4,553,408 49,000 0.0108 0.9892 94.03 28.5 4,495,644 5,000 0.0011 0.9989 93.01

29.5 4,380,398 42,041 0.0096 0.9904 92.91 30.5 4,315,903 1,500 0.0003 0.9997 92.02 31.5 4,312,333 5,000 0.0012 0.9988 91.99 32.5 4,228,235 1,500 0.0004 0.9996 91.88 33.5 4,315,515 20,145 0.0047 0.9953 91.84 34.5 4,273,901 15,300 0.0036 0.9964 91.41 35.5 4,285,697 0.0000 1.0000 91.08 36.5 3,739,596 159,580 0.0427 0.9573 91.08 37.5 3,563,477 400 0.0001 0.9999 87.19 38.5 3,558,416 125,150 0.0352 0.9648 87.18

A-20






39.5 3,425,026 17,100 0.0050 0.9950 84.11 40.5 2,434,259 28,600 0.0117 0.9883 83.69 41.5 2,462,516 1,500 0.0006 0.9994 82.71 42.5 2,148,731 55,100 0.0256 0.9744 82.66 43.5 1,992,031 342 0.0002 0.9998 80.54 44.5 1,991,689 0.0000 1.0000 80.52 45.5 1,484,837 0.0000 1.0000 80.52 46.5 1,484,837 3,500 0.0024 0.9976 80.52 47.5 1,898,728 7,990 0.0042 0.9958 80.33 48.5 1,650,797 16,882 0.0102 0.9898 79.99

49.5 1,633,019 4,000 0.0024 0.9976 79.17 50.5 1,629,019 40,304 0.0247 0.9753 78.98 51.5 1,588,715 2,500 0.0016 0.9984 77.03 52.5 1,626,215 30,081 0.0185 0.9815 76.91 53.5 1,596,134 0.0000 1.0000 75.49 54.5 1,596,134 30,000 0.0188 0.9812 75.49 55.5 1,566,134 0.0000 1.0000 74.07 56.5 1,566,134 5,600 0.0036 0.9964 74.07 57.5 1,514,944 0.0000 1.0000 73.80 58.5 1,141,056 1,000 0.0009 0.9991 73.80

59.5 1,140,056 27,400 0.0240 0.9760 73.73 60.5 1,081,124 400 0.0004 0.9996 71.96 61.5 1,080,724 33,540 0.0310 0.9690 71.93 62.5 1,047,184 7,795 0.0074 0.9926 69.70 63.5 1,039,389 7,000 0.0067 0.9933 69.18 64.5 1,032,389 0.0000 1.0000 68.72 65.5 1,032,389 0.0000 1.0000 68.72 66.5 1,032,389 0.0000 1.0000 68.72 67.5 997,789 0.0000 1.0000 68.72 68.5 903,186 18,900 0.0209 0.9791 68.72

69.5 884,286 15,000 0.0170 0.9830 67.28 70.5 869,286 0.0000 1.0000 66.14 71.5 869,286 200 0.0002 0.9998 66.14 72.5 869,286 0.0000 1.0000 66.13 73.5 869,286 0.0000 1.0000 66.13 74.5 869,286 0.0000 1.0000 66.13 75.5 661,268 0.0000 1.0000 66.13 76.5 661,268 0.0000 1.0000 66.13 77.5 661,268 0.0000 1.0000 66.13 78.5 661,268 77,572 0.1173 0.8827 66.13

A-21






79.5 583,696 0.0000 1.0000 58.37 80.5 583,696 0.0000 1.0000 58.37 81.5 583,696 0.0000 1.0000 58.37 82.5 522,076 0.0000 1.0000 58.37 83.5 522,076 0.0000 1.0000 58.37 84.5 522,076 0.0000 1.0000 58.37 85.5 522,076 0.0000 1.0000 58.37 86.5 495,976 0.0000 1.0000 58.37 87.5 495,976 0.0000 1.0000 58.37 88.5 495,976 0.0000 1.0000 58.37

89.5 429,494 0.0000 1.0000 58.37 90.5 429,494 0.0000 1.0000 58.37 91.5 429,494 0.0000 1.0000 58.37 92.5 417,584 0.0000 1.0000 58.37 93.5 417,584 0.0000 1.0000 58.37 94.5 417,584 0.0000 1.0000 58.37 95.5 417,584 0.0000 1.0000 58.37 96.5 417,584 0.0000 1.0000 58.37 97.5 417,584 0.0000 1.0000 58.37 98.5 417,584 0.0000 1.0000 58.37

99.5 58.37

A-23


ACCOUNT 326.00 - SWITCHING, METERING AND CONTROL EQUIPMENT

ORIGINAL LIFE TABLE



0.0 4,139,910 0.0000 1.0000 100.00 0.5 4,048,110 7,728 0.0019 0.9981 100.00 1.5 4,027,882 24,225 0.0060 0.9940 99.81 2.5 4,580,550 9,125 0.0020 0.9980 99.21 3.5 4,846,210 3,067 0.0006 0.9994 99.01 4.5 4,688,794 18,373 0.0039 0.9961 98.95 5.5 4,688,784 22,994 0.0049 0.9951 98.56 6.5 4,789,600 2,355 0.0005 0.9995 98.08 7.5 4,546,422 18,672 0.0041 0.9959 98.03 8.5 4,404,445 17,971 0.0041 0.9959 97.63

9.5 4,414,201 38,120 0.0086 0.9914 97.23 10.5 4,076,708 28,086 0.0069 0.9931 96.39 11.5 3,934,934 14,234 0.0036 0.9964 95.72 12.5 3,173,213 2,137 0.0007 0.9993 95.38 13.5 2,797,498 4,957 0.0018 0.9982 95.31 14.5 2,621,851 7,838 0.0030 0.9970 95.14 15.5 2,234,462 4,418 0.0020 0.9980 94.85 16.5 1,651,128 1,889 0.0011 0.9989 94.66 17.5 1,615,545 2,108 0.0013 0.9987 94.56 18.5 1,587,637 0.0000 1.0000 94.44

19.5 1,483,213 16,278 0.0110 0.9890 94.44 20.5 1,455,195 21,695 0.0149 0.9851 93.40 21.5 1,274,626 3,996 0.0031 0.9969 92.01 22.5 924,592 2,574 0.0028 0.9972 91.72 23.5 954,955 1,200 0.0013 0.9987 91.46 24.5 949,714 30,216 0.0318 0.9682 91.34 25.5 919,498 11,767 0.0128 0.9872 88.44 26.5 904,412 6,647 0.0073 0.9927 87.31 27.5 788,350 13,045 0.0165 0.9835 86.67 28.5 772,305 3,249 0.0042 0.9958 85.24

29.5 768,056 4,657 0.0061 0.9939 84.88 30.5 763,399 3,965 0.0052 0.9948 84.36 31.5 784,003 27,180 0.0347 0.9653 83.92 32.5 756,823 942 0.0012 0.9988 81.01 33.5 755,881 1,149 0.0015 0.9985 80.91 34.5 742,182 400 0.0005 0.9995 80.79 35.5 748,493 24,977 0.0334 0.9666 80.75 36.5 635,784 22,715 0.0357 0.9643 78.05 37.5 590,384 0.0000 1.0000 75.26 38.5 590,204 32,000 0.0542 0.9458 75.26

A-24






39.5 556,687 0.0000 1.0000 71.18 40.5 355,603 18,000 0.0506 0.9494 71.18 41.5 336,663 5,464 0.0162 0.9838 67.58 42.5 241,520 1,000 0.0041 0.9959 66.49 43.5 198,500 2,000 0.0101 0.9899 66.22 44.5 196,500 0.0000 1.0000 65.55 45.5 89,264 0.0000 1.0000 65.55 46.5 97,823 0.0000 1.0000 65.55 47.5 102,673 7,750 0.0755 0.9245 65.55 48.5 56,871 3,350 0.0589 0.9411 60.60

49.5 53,405 0.0000 1.0000 57.03 50.5 53,405 960 0.0180 0.9820 57.03 51.5 52,445 0.0000 1.0000 56.00 52.5 51,445 4,800 0.0933 0.9067 56.00 53.5 46,645 28,437 0.6096 0.3904 50.78 54.5 18,208 0.0000 1.0000 19.82 55.5 18,208 0.0000 1.0000 19.82 56.5 18,208 0.0000 1.0000 19.82 57.5 18,208 0.0000 1.0000 19.82 58.5 15,077 0.0000 1.0000 19.82

59.5 15,077 0.0000 1.0000 19.82 60.5 15,077 0.0000 1.0000 19.82 61.5 15,077 0.0000 1.0000 19.82 62.5 15,077 0.0000 1.0000 19.82 63.5 15,077 0.0000 1.0000 19.82 64.5 15,077 0.0000 1.0000 19.82 65.5 15,077 0.0000 1.0000 19.82 66.5 15,077 0.0000 1.0000 19.82 67.5 15,077 8,770 0.5817 0.4183 19.82 68.5 5,200 0.0000 1.0000 8.29

69.5 5,200 0.0000 1.0000 8.29 70.5 5,200 0.0000 1.0000 8.29 71.5 5,200 0.0000 1.0000 8.29 72.5 5,200 0.0000 1.0000 8.29 73.5 5,200 0.0000 1.0000 8.29 74.5 5,200 0.0000 1.0000 8.29 75.5 8.29

A-26


ACCOUNT 327.00 - MISCELLANEOUS POWER PLANT EQUIPMENT

ORIGINAL LIFE TABLE



0.0 792,753 1,328 0.0017 0.9983 100.00 0.5 519,866 832 0.0016 0.9984 99.83 1.5 487,281 3,118 0.0064 0.9936 99.67 2.5 461,698 6,868 0.0149 0.9851 99.03 3.5 437,837 337 0.0008 0.9992 97.55 4.5 437,837 5,083 0.0116 0.9884 97.47 5.5 432,742 2,245 0.0052 0.9948 96.34 6.5 464,426 651 0.0014 0.9986 95.84 7.5 467,424 1,492 0.0032 0.9968 95.71 8.5 500,575 0.0000 1.0000 95.40

9.5 485,276 2,188 0.0045 0.9955 95.40 10.5 487,047 0.0000 1.0000 94.97 11.5 458,708 2,073 0.0045 0.9955 94.97 12.5 456,635 93 0.0002 0.9998 94.54 13.5 456,542 0.0000 1.0000 94.52 14.5 456,542 7,313 0.0160 0.9840 94.52 15.5 449,229 724 0.0016 0.9984 93.01 16.5 316,083 229 0.0007 0.9993 92.86 17.5 315,854 0.0000 1.0000 92.79 18.5 283,478 88 0.0003 0.9997 92.79

19.5 276,849 1,016 0.0037 0.9963 92.76 20.5 263,278 3,636 0.0138 0.9862 92.42 21.5 258,935 960 0.0037 0.9963 91.14 22.5 251,468 0.0000 1.0000 90.80 23.5 247,150 0.0000 1.0000 90.80 24.5 246,431 0.0000 1.0000 90.80 25.5 232,663 551 0.0024 0.9976 90.80 26.5 232,812 700 0.0030 0.9970 90.58 27.5 232,112 2,862 0.0123 0.9877 90.31 28.5 227,312 474 0.0021 0.9979 89.20

29.5 225,593 6,588 0.0292 0.9708 89.01 30.5 216,966 300 0.0014 0.9986 86.41 31.5 216,666 0.0000 1.0000 86.29 32.5 216,666 0.0000 1.0000 86.29 33.5 219,001 1,047 0.0048 0.9952 86.29 34.5 215,365 623 0.0029 0.9971 85.88 35.5 215,460 3,600 0.0167 0.9833 85.63 36.5 193,021 0.0000 1.0000 84.20 37.5 191,454 253 0.0013 0.9987 84.20 38.5 190,440 0.0000 1.0000 84.09

A-27






39.5 187,312 171 0.0009 0.9991 84.09 40.5 102,514 0.0000 1.0000 84.01 41.5 99,916 0.0000 1.0000 84.01 42.5 64,814 0.0000 1.0000 84.01 43.5 64,814 0.0000 1.0000 84.01 44.5 63,730 0.0000 1.0000 84.01 45.5 31,677 0.0000 1.0000 84.01 46.5 28,463 0.0000 1.0000 84.01 47.5 29,163 700 0.0240 0.9760 84.01 48.5 19,579 0.0000 1.0000 81.99

49.5 19,579 0.0000 1.0000 81.99 50.5 19,579 0.0000 1.0000 81.99 51.5 12,890 0.0000 1.0000 81.99 52.5 12,890 1,200 0.0931 0.9069 81.99 53.5 6,120 0.0000 1.0000 74.36 54.5 6,120 0.0000 1.0000 74.36 55.5 6,120 0.0000 1.0000 74.36 56.5 6,120 0.0000 1.0000 74.36 57.5 4,920 0.0000 1.0000 74.36 58.5 4,920 0.0000 1.0000 74.36

59.5 4,920 0.0000 1.0000 74.36 60.5 4,920 0.0000 1.0000 74.36 61.5 4,920 0.0000 1.0000 74.36 62.5 4,920 0.0000 1.0000 74.36 63.5 4,920 0.0000 1.0000 74.36 64.5 4,920 0.0000 1.0000 74.36 65.5 4,920 0.0000 1.0000 74.36 66.5 4,920 0.0000 1.0000 74.36 67.5 2,200 0.0000 1.0000 74.36 68.5 2,200 0.0000 1.0000 74.36

69.5 2,200 0.0000 1.0000 74.36 70.5 2,200 0.0000 1.0000 74.36 71.5 2,200 0.0000 1.0000 74.36 72.5 2,200 0.0000 1.0000 74.36 73.5 2,200 0.0000 1.0000 74.36 74.5 2,200 0.0000 1.0000 74.36 75.5 74.36

A-29


ACCOUNT 331.00 - BUILDING AND STRUCTURES

ORIGINAL LIFE TABLE



0.0 1,269,801 0.0000 1.0000 100.00 0.5 1,230,436 0.0000 1.0000 100.00 1.5 1,310,766 0.0000 1.0000 100.00 2.5 1,379,874 2,795 0.0020 0.9980 100.00 3.5 1,479,409 0.0000 1.0000 99.80 4.5 1,428,558 0.0000 1.0000 99.80 5.5 1,029,501 0.0000 1.0000 99.80 6.5 1,029,501 0.0000 1.0000 99.80 7.5 1,029,501 0.0000 1.0000 99.80 8.5 1,029,501 0.0000 1.0000 99.80

9.5 1,029,501 0.0000 1.0000 99.80 10.5 1,029,501 0.0000 1.0000 99.80 11.5 955,659 0.0000 1.0000 99.80 12.5 941,939 30,000 0.0318 0.9682 99.80 13.5 890,680 0.0000 1.0000 96.63 14.5 840,851 0.0000 1.0000 96.63 15.5 803,933 3,758 0.0047 0.9953 96.63 16.5 746,209 0.0000 1.0000 96.18 17.5 689,320 0.0000 1.0000 96.18 18.5 679,369 20,945 0.0308 0.9692 96.18

19.5 699,304 0.0000 1.0000 93.22 20.5 699,304 340 0.0005 0.9995 93.22 21.5 698,964 12,529 0.0179 0.9821 93.17 22.5 686,435 0.0000 1.0000 91.50 23.5 686,435 0.0000 1.0000 91.50 24.5 533,907 34,569 0.0647 0.9353 91.50 25.5 499,338 0.0000 1.0000 85.58 26.5 499,338 0.0000 1.0000 85.58 27.5 499,338 0.0000 1.0000 85.58 28.5 499,338 0.0000 1.0000 85.58

29.5 499,338 0.0000 1.0000 85.58 30.5 451,430 0.0000 1.0000 85.58 31.5 445,128 0.0000 1.0000 85.58 32.5 443,786 0.0000 1.0000 85.58 33.5 428,044 0.0000 1.0000 85.58 34.5 428,044 46,333 0.1082 0.8918 85.58 35.5 307,268 0.0000 1.0000 76.32 36.5 272,150 0.0000 1.0000 76.32 37.5 170,160 0.0000 1.0000 76.32 38.5 170,160 0.0000 1.0000 76.32

A-30






39.5 170,160 0.0000 1.0000 76.32 40.5 170,160 0.0000 1.0000 76.32 41.5 170,160 100 0.0006 0.9994 76.32 42.5 170,060 0.0000 1.0000 76.27 43.5 170,060 0.0000 1.0000 76.27 44.5 170,060 0.0000 1.0000 76.27 45.5 142,000 0.0000 1.0000 76.27 46.5 40,780 0.0000 1.0000 76.27 47.5 40,780 0.0000 1.0000 76.27 48.5 40,780 5,000 0.1226 0.8774 76.27

49.5 35,780 0.0000 1.0000 66.92 50.5 35,780 0.0000 1.0000 66.92 51.5 35,780 0.0000 1.0000 66.92 52.5 35,780 0.0000 1.0000 66.92 53.5 66.92

A-32


ACCOUNT 332.00 - ELECTRICAL PLANT

ORIGINAL LIFE TABLE



0.0 295,147 0.0000 1.0000 100.00 0.5 280,232 0.0000 1.0000 100.00 1.5 287,548 1,060 0.0037 0.9963 100.00 2.5 313,636 0.0000 1.0000 99.63 3.5 318,856 0.0000 1.0000 99.63 4.5 295,728 0.0000 1.0000 99.63 5.5 298,738 0.0000 1.0000 99.63 6.5 288,983 0.0000 1.0000 99.63 7.5 288,983 0.0000 1.0000 99.63 8.5 267,283 12,066 0.0451 0.9549 99.63

9.5 240,187 200 0.0008 0.9992 95.14 10.5 239,987 0.0000 1.0000 95.06 11.5 242,582 0.0000 1.0000 95.06 12.5 234,329 4,700 0.0201 0.9799 95.06 13.5 229,352 0.0000 1.0000 93.15 14.5 229,352 0.0000 1.0000 93.15 15.5 229,352 0.0000 1.0000 93.15 16.5 229,352 18,669 0.0814 0.9186 93.15 17.5 223,554 0.0000 1.0000 85.57 18.5 225,424 161 0.0007 0.9993 85.57

19.5 236,233 0.0000 1.0000 85.51 20.5 238,243 0.0000 1.0000 85.51 21.5 238,243 170 0.0007 0.9993 85.51 22.5 232,056 440 0.0019 0.9981 85.45 23.5 231,616 0.0000 1.0000 85.29 24.5 212,716 3,029 0.0142 0.9858 85.29 25.5 209,687 0.0000 1.0000 84.08 26.5 209,439 0.0000 1.0000 84.08 27.5 209,439 479 0.0023 0.9977 84.08 28.5 207,893 0.0000 1.0000 83.89

29.5 207,893 200 0.0010 0.9990 83.89 30.5 188,739 0.0000 1.0000 83.81 31.5 188,739 2,540 0.0135 0.9865 83.81 32.5 186,199 0.0000 1.0000 82.68 33.5 184,492 0.0000 1.0000 82.68 34.5 167,577 0.0000 1.0000 82.68 35.5 123,401 0.0000 1.0000 82.68 36.5 102,346 0.0000 1.0000 82.68 37.5 97,084 0.0000 1.0000 82.68 38.5 97,084 0.0000 1.0000 82.68

A-33






39.5 95,074 0.0000 1.0000 82.68 40.5 81,274 0.0000 1.0000 82.68 41.5 81,274 0.0000 1.0000 82.68 42.5 81,274 0.0000 1.0000 82.68 43.5 81,274 500 0.0062 0.9938 82.68 44.5 80,774 0.0000 1.0000 82.17 45.5 78,179 0.0000 1.0000 82.17 46.5 11,370 0.0000 1.0000 82.17 47.5 11,370 0.0000 1.0000 82.17 48.5 11,370 0.0000 1.0000 82.17

49.5 11,370 0.0000 1.0000 82.17 50.5 11,370 0.0000 1.0000 82.17 51.5 11,370 0.0000 1.0000 82.17 52.5 9,670 0.0000 1.0000 82.17 53.5 82.17

A-35



ORIGINAL LIFE TABLE



0.0 10,619,619 230 0.0000 1.0000 100.00 0.5 10,431,046 300 0.0000 1.0000 100.00 1.5 10,308,499 2,455 0.0002 0.9998 100.00 2.5 10,161,784 0.0000 1.0000 99.98 3.5 9,483,456 0.0000 1.0000 99.98 4.5 9,400,022 0.0000 1.0000 99.98 5.5 8,602,924 0.0000 1.0000 99.98 6.5 8,593,917 10,083 0.0012 0.9988 99.98 7.5 7,830,023 350 0.0000 1.0000 99.86 8.5 7,795,292 1,000 0.0001 0.9999 99.86

9.5 7,384,363 2,470 0.0003 0.9997 99.85 10.5 7,371,828 14,485 0.0020 0.9980 99.82 11.5 7,490,119 3,000 0.0004 0.9996 99.62 12.5 6,891,505 29,420 0.0043 0.9957 99.58 13.5 6,839,601 1,869 0.0003 0.9997 99.15 14.5 6,827,417 0.0000 1.0000 99.12 15.5 6,689,374 39,998 0.0060 0.9940 99.12 16.5 6,656,210 28,734 0.0043 0.9957 98.53 17.5 6,530,137 146,510 0.0224 0.9776 98.11 18.5 6,383,627 21,869 0.0034 0.9966 95.91

19.5 6,374,598 11,000 0.0017 0.9983 95.58 20.5 6,382,198 158,078 0.0248 0.9752 95.42 21.5 6,299,120 35,310 0.0056 0.9944 93.05 22.5 6,264,460 5,550 0.0009 0.9991 92.53 23.5 6,069,473 60,000 0.0099 0.9901 92.45 24.5 3,399,878 0.0000 1.0000 91.53 25.5 3,203,643 2,000 0.0006 0.9994 91.53 26.5 3,102,721 0.0000 1.0000 91.48 27.5 3,102,721 0.0000 1.0000 91.48 28.5 3,098,886 0.0000 1.0000 91.48

29.5 3,096,655 0.0000 1.0000 91.48 30.5 1,921,640 12,540 0.0065 0.9935 91.48 31.5 1,909,100 0.0000 1.0000 90.89 32.5 1,904,825 0.0000 1.0000 90.89 33.5 1,901,125 4,000 0.0021 0.9979 90.89 34.5 1,828,218 2,000 0.0011 0.9989 90.70 35.5 1,766,586 3,400 0.0019 0.9981 90.60 36.5 1,530,650 2,000 0.0013 0.9987 90.43 37.5 1,478,740 0.0000 1.0000 90.31 38.5 1,478,740 18,600 0.0126 0.9874 90.31

A-36






39.5 1,459,110 0.0000 1.0000 89.17 40.5 1,459,110 0.0000 1.0000 89.17 41.5 1,215,006 0.0000 1.0000 89.17 42.5 1,215,006 0.0000 1.0000 89.17 43.5 1,211,462 130 0.0001 0.9999 89.17 44.5 1,209,532 0.0000 1.0000 89.16 45.5 984,573 0.0000 1.0000 89.16 46.5 422,337 0.0000 1.0000 89.16 47.5 422,337 0.0000 1.0000 89.16 48.5 422,337 0.0000 1.0000 89.16

49.5 422,337 0.0000 1.0000 89.16 50.5 202,561 0.0000 1.0000 89.16 51.5 202,561 0.0000 1.0000 89.16 52.5 202,561 0.0000 1.0000 89.16 53.5 202,561 0.0000 1.0000 89.16 54.5 202,561 0.0000 1.0000 89.16 55.5 202,561 0.0000 1.0000 89.16 56.5 202,561 0.0000 1.0000 89.16 57.5 89.16

A-38


ACCOUNT 341.00 - SUBSTATION - BUILDINGS AND STRUCTURES

ORIGINAL LIFE TABLE



0.0 3,942,427 75 0.0000 1.0000 100.00 0.5 4,034,145 12,248 0.0030 0.9970 100.00 1.5 4,763,557 18,273 0.0038 0.9962 99.70 2.5 5,381,148 0.0000 1.0000 99.32 3.5 5,826,557 15,724 0.0027 0.9973 99.32 4.5 5,790,828 1,207 0.0002 0.9998 99.05 5.5 5,293,359 3,941 0.0007 0.9993 99.03 6.5 5,138,579 3,591 0.0007 0.9993 98.96 7.5 4,881,112 7,900 0.0016 0.9984 98.89 8.5 4,213,822 20,025 0.0048 0.9952 98.73

9.5 3,435,868 3,332 0.0010 0.9990 98.26 10.5 3,243,766 5,725 0.0018 0.9982 98.16 11.5 2,564,577 57,307 0.0223 0.9777 97.98 12.5 2,496,743 15,705 0.0063 0.9937 95.80 13.5 2,311,612 6,584 0.0028 0.9972 95.20 14.5 2,231,148 2,655 0.0012 0.9988 94.93 15.5 2,224,734 3,475 0.0016 0.9984 94.82 16.5 2,148,093 0.0000 1.0000 94.67 17.5 1,947,516 3,485 0.0018 0.9982 94.67 18.5 1,874,173 7,532 0.0040 0.9960 94.50

19.5 1,833,775 7,668 0.0042 0.9958 94.12 20.5 1,828,220 7,205 0.0039 0.9961 93.72 21.5 1,821,015 1,250 0.0007 0.9993 93.35 22.5 1,824,468 3,010 0.0016 0.9984 93.28 23.5 736,280 3,829 0.0052 0.9948 93.13 24.5 710,140 3,643 0.0051 0.9949 92.65 25.5 649,283 2,386 0.0037 0.9963 92.18 26.5 580,579 0.0000 1.0000 91.84 27.5 500,644 3,427 0.0068 0.9932 91.84 28.5 488,104 4,920 0.0101 0.9899 91.22

29.5 465,738 4,998 0.0107 0.9893 90.30 30.5 404,389 393 0.0010 0.9990 89.33 31.5 349,941 1,100 0.0031 0.9969 89.24 32.5 330,194 393 0.0012 0.9988 88.96 33.5 288,852 5,391 0.0187 0.9813 88.85 34.5 280,281 0.0000 1.0000 87.19 35.5 253,663 494 0.0019 0.9981 87.19 36.5 234,736 3,000 0.0128 0.9872 87.02 37.5 220,642 0.0000 1.0000 85.91 38.5 219,997 800 0.0036 0.9964 85.91

A-39






39.5 203,023 0.0000 1.0000 85.60 40.5 150,902 0.0000 1.0000 85.60 41.5 141,570 0.0000 1.0000 85.60 42.5 130,427 0.0000 1.0000 85.60 43.5 130,427 0.0000 1.0000 85.60 44.5 130,427 75 0.0006 0.9994 85.60 45.5 111,999 0.0000 1.0000 85.55 46.5 111,999 0.0000 1.0000 85.55 47.5 110,535 5,444 0.0493 0.9507 85.55 48.5 103,276 4,889 0.0473 0.9527 81.33

49.5 96,676 0.0000 1.0000 77.48 50.5 96,392 0.0000 1.0000 77.48 51.5 96,392 600 0.0062 0.9938 77.48 52.5 95,792 2,611 0.0273 0.9727 77.00 53.5 93,181 0.0000 1.0000 74.90 54.5 93,181 2,000 0.0215 0.9785 74.90 55.5 89,453 0.0000 1.0000 73.29 56.5 89,453 284 0.0032 0.9968 73.29 57.5 61,602 0.0000 1.0000 73.06 58.5 61,602 0.0000 1.0000 73.06

59.5 61,602 0.0000 1.0000 73.06 60.5 61,602 0.0000 1.0000 73.06 61.5 61,602 0.0000 1.0000 73.06 62.5 61,602 0.0000 1.0000 73.06 63.5 61,602 0.0000 1.0000 73.06 64.5 61,602 0.0000 1.0000 73.06 65.5 61,602 0.0000 1.0000 73.06 66.5 61,602 0.0000 1.0000 73.06 67.5 61,602 0.0000 1.0000 73.06 68.5 54,102 0.0000 1.0000 73.06

69.5 54,102 0.0000 1.0000 73.06 70.5 54,102 0.0000 1.0000 73.06 71.5 1,350 0.0000 1.0000 73.06 72.5 1,350 0.0000 1.0000 73.06 73.5 1,350 0.0000 1.0000 73.06 74.5 1,350 465 0.3444 0.6556 73.06 75.5 885 0.0000 1.0000 47.90 76.5 885 0.0000 1.0000 47.90 77.5 885 0.0000 1.0000 47.90 78.5 885 0.0000 1.0000 47.90

A-40






79.5 47.90

A-42


ACCOUNT 342.00 - SUBSTATION - EQUIPMENT

ORIGINAL LIFE TABLE



0.0 90,340,596 69,665 0.0008 0.9992 100.00 0.5 88,191,048 207,044 0.0023 0.9977 99.92 1.5 83,665,753 245,597 0.0029 0.9971 99.69 2.5 81,108,252 249,522 0.0031 0.9969 99.40 3.5 78,566,686 257,989 0.0033 0.9967 99.09 4.5 76,343,614 409,631 0.0054 0.9946 98.76 5.5 75,381,797 183,251 0.0024 0.9976 98.23 6.5 72,963,054 326,028 0.0045 0.9955 97.99 7.5 69,839,526 341,228 0.0049 0.9951 97.55 8.5 66,356,227 253,136 0.0038 0.9962 97.07

9.5 58,460,336 318,414 0.0054 0.9946 96.70 10.5 55,571,406 239,979 0.0043 0.9957 96.18 11.5 53,327,016 202,297 0.0038 0.9962 95.77 12.5 51,359,152 357,857 0.0070 0.9930 95.41 13.5 50,486,224 205,767 0.0041 0.9959 94.74 14.5 48,938,478 464,612 0.0095 0.9905 94.35 15.5 47,113,569 235,647 0.0050 0.9950 93.45 16.5 44,377,384 287,072 0.0065 0.9935 92.98 17.5 41,574,505 233,771 0.0056 0.9944 92.38 18.5 39,963,476 322,468 0.0081 0.9919 91.86

19.5 39,063,559 160,069 0.0041 0.9959 91.12 20.5 37,271,737 566,812 0.0152 0.9848 90.75 21.5 33,413,704 263,975 0.0079 0.9921 89.37 22.5 27,753,383 466,344 0.0168 0.9832 88.66 23.5 19,092,347 125,480 0.0066 0.9934 87.17 24.5 13,874,357 113,994 0.0082 0.9918 86.59 25.5 11,990,227 123,732 0.0103 0.9897 85.88 26.5 10,613,630 156,828 0.0148 0.9852 85.00 27.5 8,991,525 205,245 0.0228 0.9772 83.74 28.5 7,628,060 52,689 0.0069 0.9931 81.83

29.5 7,167,509 44,595 0.0062 0.9938 81.27 30.5 6,019,212 104,695 0.0174 0.9826 80.77 31.5 5,424,703 90,413 0.0167 0.9833 79.36 32.5 4,386,455 37,724 0.0086 0.9914 78.03 33.5 3,716,865 87,215 0.0235 0.9765 77.36 34.5 3,409,398 20,209 0.0059 0.9941 75.54 35.5 3,271,834 20,642 0.0063 0.9937 75.09 36.5 2,668,169 17,144 0.0064 0.9936 74.62 37.5 2,386,390 19,246 0.0081 0.9919 74.14 38.5 1,942,436 17,980 0.0093 0.9907 73.54

A-43






39.5 1,810,805 13,931 0.0077 0.9923 72.86 40.5 1,142,602 5,121 0.0045 0.9955 72.30 41.5 850,096 43,735 0.0514 0.9486 71.97 42.5 803,585 38,996 0.0485 0.9515 68.27 43.5 593,051 12,164 0.0205 0.9795 64.96 44.5 580,887 1,334 0.0023 0.9977 63.63 45.5 260,063 2,357 0.0091 0.9909 63.48 46.5 249,049 0.0000 1.0000 62.90 47.5 207,695 12,124 0.0584 0.9416 62.90 48.5 160,002 9,200 0.0575 0.9425 59.23

49.5 145,579 0.0000 1.0000 55.82 50.5 144,673 5,730 0.0396 0.9604 55.82 51.5 138,943 0.0000 1.0000 53.61 52.5 138,943 3,298 0.0237 0.9763 53.61 53.5 135,645 1,829 0.0135 0.9865 52.34 54.5 133,816 2,040 0.0152 0.9848 51.63 55.5 131,765 0.0000 1.0000 50.85 56.5 106,124 24,973 0.2353 0.7647 50.85 57.5 16,507 2,251 0.1364 0.8636 38.88 58.5 14,256 14,256 1.0000 0.0000 33.58

59.5 0.00

A-45


ACCOUNT 350.00 - TRANSMISSION - LAND AND LAND RIGHTS

ORIGINAL LIFE TABLE



0.0 8,153,793 0.0000 1.0000 100.00 0.5 7,477,828 4,970 0.0007 0.9993 100.00 1.5 8,631,009 13,679 0.0016 0.9984 99.93 2.5 9,342,685 0.0000 1.0000 99.77 3.5 9,426,418 12,265 0.0013 0.9987 99.77 4.5 9,347,606 3,815 0.0004 0.9996 99.64 5.5 9,409,131 13,982 0.0015 0.9985 99.60 6.5 9,423,011 0.0000 1.0000 99.45 7.5 9,120,338 6,337 0.0007 0.9993 99.45 8.5 9,014,106 3,787 0.0004 0.9996 99.38

9.5 8,904,584 0.0000 1.0000 99.34 10.5 8,867,861 3,351 0.0004 0.9996 99.34 11.5 8,771,613 1,434 0.0002 0.9998 99.30 12.5 8,683,560 7,704 0.0009 0.9991 99.28 13.5 8,637,002 0.0000 1.0000 99.19 14.5 8,383,922 2,448 0.0003 0.9997 99.19 15.5 8,076,962 914 0.0001 0.9999 99.16 16.5 7,345,374 0.0000 1.0000 99.15 17.5 6,450,527 0.0000 1.0000 99.15 18.5 5,434,522 1,082 0.0002 0.9998 99.15

19.5 5,183,589 15,576 0.0030 0.9970 99.13 20.5 4,879,818 5,447 0.0011 0.9989 98.83 21.5 4,499,922 4,701 0.0010 0.9990 98.72 22.5 4,088,008 0.0000 1.0000 98.62 23.5 2,817,613 2,205 0.0008 0.9992 98.62 24.5 2,357,761 0.0000 1.0000 98.54 25.5 1,959,334 0.0000 1.0000 98.54 26.5 1,822,523 42,381 0.0233 0.9767 98.54 27.5 1,556,051 0.0000 1.0000 96.24 28.5 1,438,872 0.0000 1.0000 96.24

29.5 1,326,222 0.0000 1.0000 96.24 30.5 1,185,442 22,340 0.0188 0.9812 96.24 31.5 1,027,028 13,821 0.0135 0.9865 94.43 32.5 979,205 0.0000 1.0000 93.16 33.5 903,483 0.0000 1.0000 93.16 34.5 694,804 7,635 0.0110 0.9890 93.16 35.5 679,517 0.0000 1.0000 92.14 36.5 571,024 16,270 0.0285 0.9715 92.14 37.5 544,923 0.0000 1.0000 89.51 38.5 537,440 3,480 0.0065 0.9935 89.51

A-46






39.5 460,231 2,700 0.0059 0.9941 88.93 40.5 336,060 21,099 0.0628 0.9372 88.41 41.5 262,715 1,733 0.0066 0.9934 82.86 42.5 207,693 0.0000 1.0000 82.31 43.5 187,818 0.0000 1.0000 82.31 44.5 150,632 0.0000 1.0000 82.31 45.5 136,784 0.0000 1.0000 82.31 46.5 135,630 0.0000 1.0000 82.31 47.5 117,985 0.0000 1.0000 82.31 48.5 117,985 0.0000 1.0000 82.31

49.5 146,267 0.0000 1.0000 82.31 50.5 136,073 0.0000 1.0000 82.31 51.5 128,857 0.0000 1.0000 82.31 52.5 109,802 0.0000 1.0000 82.31 53.5 52,639 0.0000 1.0000 82.31 54.5 52,639 0.0000 1.0000 82.31 55.5 52,639 0.0000 1.0000 82.31 56.5 52,639 28,280 0.5372 0.4628 82.31 57.5 24,359 0.0000 1.0000 38.09 58.5 24,357 0.0000 1.0000 38.09

59.5 24,357 0.0000 1.0000 38.09 60.5 24,357 0.0000 1.0000 38.09 61.5 24,357 0.0000 1.0000 38.09 62.5 24,357 0.0000 1.0000 38.09 63.5 24,357 0.0000 1.0000 38.09 64.5 24,357 0.0000 1.0000 38.09 65.5 24,357 0.0000 1.0000 38.09 66.5 24,357 0.0000 1.0000 38.09 67.5 24,357 0.0000 1.0000 38.09 68.5 38.09

A-48


ACCOUNT 353.10 - TRANSMISSION - OVERHEAD CONDUCTORS

ORIGINAL LIFE TABLE



0.0 12,931,999 40 0.0000 1.0000 100.00 0.5 13,259,056 1,781 0.0001 0.9999 100.00 1.5 14,258,867 8,338 0.0006 0.9994 99.99 2.5 15,465,871 16,249 0.0011 0.9989 99.93 3.5 15,761,478 11,536 0.0007 0.9993 99.82 4.5 15,390,796 14,540 0.0009 0.9991 99.75 5.5 15,037,143 44,454 0.0030 0.9970 99.66 6.5 14,771,830 28,444 0.0019 0.9981 99.36 7.5 14,420,147 34,753 0.0024 0.9976 99.17 8.5 14,031,537 13,269 0.0009 0.9991 98.93

9.5 13,638,097 25,978 0.0019 0.9981 98.84 10.5 13,265,017 49,492 0.0037 0.9963 98.65 11.5 12,985,512 7,935 0.0006 0.9994 98.28 12.5 12,915,397 10,906 0.0008 0.9992 98.22 13.5 12,531,219 6,698 0.0005 0.9995 98.14 14.5 12,332,560 53,812 0.0044 0.9956 98.09 15.5 11,978,526 12,406 0.0010 0.9990 97.66 16.5 11,327,350 15,132 0.0013 0.9987 97.56 17.5 10,813,111 6,611 0.0006 0.9994 97.43 18.5 9,172,225 18,243 0.0020 0.9980 97.37

19.5 8,836,309 59,610 0.0067 0.9933 97.18 20.5 8,647,730 19,955 0.0023 0.9977 96.53 21.5 8,008,187 66,117 0.0083 0.9917 96.31 22.5 7,365,492 141,029 0.0191 0.9809 95.51 23.5 4,489,578 102,006 0.0227 0.9773 93.69 24.5 3,884,299 37,558 0.0097 0.9903 91.56 25.5 3,441,279 7,405 0.0022 0.9978 90.67 26.5 3,111,000 2,860 0.0009 0.9991 90.47 27.5 2,690,954 73,006 0.0271 0.9729 90.39 28.5 2,549,623 1,807 0.0007 0.9993 87.94

29.5 2,468,103 589 0.0002 0.9998 87.88 30.5 2,188,314 13,736 0.0063 0.9937 87.86 31.5 2,015,057 19,602 0.0097 0.9903 87.31 32.5 1,886,193 6,751 0.0036 0.9964 86.46 33.5 1,715,689 1,725 0.0010 0.9990 86.15 34.5 1,093,252 17,807 0.0163 0.9837 86.06 35.5 1,073,003 10,749 0.0100 0.9900 84.66 36.5 854,728 8,408 0.0098 0.9902 83.81 37.5 786,933 5,973 0.0076 0.9924 82.99 38.5 702,989 911 0.0013 0.9987 82.36

A-49






39.5 597,035 0.0000 1.0000 82.25 40.5 456,187 3,938 0.0086 0.9914 82.25 41.5 403,995 8,393 0.0208 0.9792 81.54 42.5 391,343 0.0000 1.0000 79.84 43.5 304,942 598 0.0020 0.9980 79.84 44.5 304,344 177 0.0006 0.9994 79.68 45.5 224,328 0.0000 1.0000 79.63 46.5 217,869 0.0000 1.0000 79.63 47.5 136,667 2,453 0.0179 0.9821 79.63 48.5 134,214 0.0000 1.0000 78.20

49.5 266,544 0.0000 1.0000 78.20 50.5 266,504 79,567 0.2986 0.7014 78.20 51.5 186,937 0.0000 1.0000 54.85 52.5 186,937 0.0000 1.0000 54.85 53.5 165,013 0.0000 1.0000 54.85 54.5 165,013 0.0000 1.0000 54.85 55.5 165,013 0.0000 1.0000 54.85 56.5 165,013 124,770 0.7561 0.2439 54.85 57.5 40,243 0.0000 1.0000 13.38 58.5 40,243 618 0.0154 0.9846 13.38

59.5 39,625 0.0000 1.0000 13.17 60.5 39,625 0.0000 1.0000 13.17 61.5 39,625 0.0000 1.0000 13.17 62.5 39,625 0.0000 1.0000 13.17 63.5 39,625 0.0000 1.0000 13.17 64.5 39,625 0.0000 1.0000 13.17 65.5 39,625 0.0000 1.0000 13.17 66.5 39,625 0.0000 1.0000 13.17 67.5 39,625 0.0000 1.0000 13.17 68.5 13.17

A-51


ACCOUNT 355.10 & 355.20 - TRANSMISSION - POLES AND FIXTURES

ORIGINAL LIFE TABLE



0.0 35,213,152 6,106 0.0002 0.9998 100.00 0.5 34,980,615 52,125 0.0015 0.9985 99.98 1.5 31,996,319 79,274 0.0025 0.9975 99.83 2.5 30,301,992 70,550 0.0023 0.9977 99.58 3.5 29,058,165 76,826 0.0026 0.9974 99.35 4.5 28,203,093 28,832 0.0010 0.9990 99.09 5.5 27,891,797 111,093 0.0040 0.9960 98.99 6.5 26,985,360 44,674 0.0017 0.9983 98.59 7.5 25,643,745 78,299 0.0031 0.9969 98.42 8.5 24,889,087 51,426 0.0021 0.9979 98.11

9.5 23,995,119 65,975 0.0027 0.9973 97.90 10.5 22,806,774 46,527 0.0020 0.9980 97.64 11.5 22,127,332 17,194 0.0008 0.9992 97.44 12.5 21,326,981 87,894 0.0041 0.9959 97.36 13.5 20,479,950 135,753 0.0066 0.9934 96.96 14.5 20,035,500 93,014 0.0046 0.9954 96.32 15.5 19,290,159 59,079 0.0031 0.9969 95.88 16.5 17,707,231 70,184 0.0040 0.9960 95.58 17.5 16,225,246 113,264 0.0070 0.9930 95.20 18.5 13,866,660 98,384 0.0071 0.9929 94.53

19.5 13,051,763 166,231 0.0127 0.9873 93.86 20.5 12,593,122 81,651 0.0065 0.9935 92.67 21.5 11,710,972 360,910 0.0308 0.9692 92.07 22.5 10,418,967 307,849 0.0295 0.9705 89.23 23.5 6,499,436 81,524 0.0125 0.9875 86.60 24.5 5,289,558 67,009 0.0127 0.9873 85.52 25.5 4,495,382 25,653 0.0057 0.9943 84.43 26.5 4,009,491 35,826 0.0089 0.9911 83.95 27.5 3,348,744 73,249 0.0219 0.9781 83.20 28.5 3,114,387 56,646 0.0182 0.9818 81.38

29.5 2,907,429 61,730 0.0212 0.9788 79.90 30.5 2,487,824 111,036 0.0446 0.9554 78.21 31.5 2,140,622 54,539 0.0255 0.9745 74.72 32.5 1,911,271 55,088 0.0288 0.9712 72.81 33.5 1,607,941 44,444 0.0276 0.9724 70.71 34.5 904,594 27,096 0.0300 0.9700 68.76 35.5 866,031 14,047 0.0162 0.9838 66.70 36.5 697,220 9,227 0.0132 0.9868 65.62 37.5 626,990 18,549 0.0296 0.9704 64.75 38.5 501,496 10,218 0.0204 0.9796 62.83

A-52


ACCOUNT 355.10 & 355.20 - TRANSMISSION - POLES AND FIXTURES




39.5 260,918 12,460 0.0478 0.9522 61.55 40.5 238,237 15,080 0.0633 0.9367 58.61 41.5 201,756 1,115 0.0055 0.9945 54.90 42.5 182,105 448 0.0025 0.9975 54.60 43.5 137,249 2,087 0.0152 0.9848 54.46 44.5 132,460 1,084 0.0082 0.9918 53.63 45.5 38,798 349 0.0090 0.9910 53.19 46.5 24,984 761 0.0305 0.9695 52.71 47.5 51.10

A-54


ACCOUNT 355.30 - TRANSMISSION - INSULATORS

ORIGINAL LIFE TABLE

PLACEMENT BAND 1928-1970 EXPERIENCE BAND 1948-1999 PLACEMENT BAND 1980-1999 EXPERIENCE BAND 1980-1999


0.0 14,138,167 2,330 0.0002 0.9998 100.00 0.5 13,216,965 24,452 0.0019 0.9981 99.98 1.5 12,592,127 38,402 0.0030 0.9970 99.79 2.5 11,306,049 59,125 0.0052 0.9948 99.49 3.5 10,285,219 18,027 0.0018 0.9982 98.97 4.5 9,234,812 41,455 0.0045 0.9955 98.79 5.5 8,277,089 24,884 0.0030 0.9970 98.35 6.5 7,623,229 12,184 0.0016 0.9984 98.05 7.5 6,793,969 22,608 0.0033 0.9967 97.89 8.5 5,600,971 23,171 0.0041 0.9959 97.57

9.5 3,865,943 16,047 0.0042 0.9958 97.17 10.5 3,058,621 33,867 0.0111 0.9889 96.76 11.5 2,766,881 97,257 0.0352 0.9648 95.69 12.5 2,468,810 13,788 0.0056 0.9944 92.32 13.5 2,120,663 12,904 0.0061 0.9939 91.80 14.5 1,889,511 17,288 0.0091 0.9909 91.24 15.5 1,729,650 89,333 0.0516 0.9484 90.41 16.5 1,393,909 8,530 0.0061 0.9939 85.74 17.5 1,222,146 15,982 0.0131 0.9869 85.22 18.5 886,958 11,700 0.0132 0.9868 84.10

19.5 776,423 12,977 0.0167 0.9833 82.99 20.5 762,948 13,713 0.0180 0.9820 81.60 21.5 749,235 50,461 0.0674 0.9326 80.13 22.5 698,774 29,361 0.0420 0.9580 74.73 23.5 667,452 22,805 0.0342 0.9658 71.59 24.5 644,647 15,104 0.0234 0.9766 69.14 25.5 629,543 12,303 0.0195 0.9805 67.52 26.5 617,240 37,156 0.0602 0.9398 66.20 27.5 580,712 50,619 0.0872 0.9128 62.21 28.5 530,093 21,794 0.0411 0.9589 56.79

29.5 471,803 25,836 0.0548 0.9452 54.46 30.5 437,058 39,645 0.0907 0.9093 51.48 31.5 385,902 19,815 0.0513 0.9487 46.81 32.5 348,336 6,138 0.0176 0.9824 44.41 33.5 270,825 7,110 0.0263 0.9737 43.63 34.5 195,970 17,555 0.0896 0.9104 42.48 35.5 174,059 16,084 0.0924 0.9076 38.67 36.5 137,763 18,508 0.1343 0.8657 35.10 37.5 108,882 25,331 0.2326 0.7674 30.39 38.5 83,533 4,213 0.0504 0.9496 23.32

A-55




PLACEMENT BAND 1928-1970 EXPERIENCE BAND 1948-1999 PLACEMENT BAND 1980-1999 EXPERIENCE BAND 1980-1999


39.5 79,320 4,951 0.0624 0.9376 22.14 40.5 74,369 1,719 0.0231 0.9769 20.76 41.5 72,650 4,180 0.0575 0.9425 20.28 42.5 68,460 4,883 0.0713 0.9287 19.11 43.5 53,282 256 0.0048 0.9952 17.75 44.5 53,026 3,570 0.0673 0.9327 17.66 45.5 29,102 674 0.0232 0.9768 16.47 46.5 25,202 127 0.0050 0.9950 16.09 47.5 19,032 125 0.0066 0.9934 16.01 48.5 18,907 0.0000 1.0000 15.90

49.5 27,637 4,818 0.1743 0.8257 15.90 50.5 22,819 10,823 0.4743 0.5257 13.13 51.5 11,996 0.0000 1.0000 6.90 52.5 11,996 336 0.0280 0.9720 6.90 53.5 11,660 0.0000 1.0000 6.71 54.5 11,660 123 0.0105 0.9895 6.71 55.5 11,537 0.0000 1.0000 6.64 56.5 11,537 6,106 0.5293 0.4707 6.64 57.5 5,431 135 0.0249 0.9751 3.13 58.5 5,296 693 0.1309 0.8691 3.05

59.5 4,603 176 0.0382 0.9618 2.65 60.5 4,427 43 0.0097 0.9903 2.55 61.5 4,384 38 0.0087 0.9913 2.53 62.5 4,346 14 0.0032 0.9968 2.51 63.5 4,332 135 0.0312 0.9688 2.50 64.5 4,197 0.0000 1.0000 2.42 65.5 4,197 0.0000 1.0000 2.42 66.5 4,197 0.0000 1.0000 2.42 67.5 4,197 143 0.0341 0.9659 2.42 68.5 2.34

A-57


ACCOUNT 360.00 - DISTRIBUTION - LAND AND LAND RIGHTS

ORIGINAL LIFE TABLE



0.0 223,405 0.0000 1.0000 100.00 0.5 239,869 0.0000 1.0000 100.00 1.5 246,347 0.0000 1.0000 100.00 2.5 263,662 0.0000 1.0000 100.00 3.5 277,615 0.0000 1.0000 100.00 4.5 309,039 0.0000 1.0000 100.00 5.5 351,106 0.0000 1.0000 100.00 6.5 399,087 0.0000 1.0000 100.00 7.5 462,960 0.0000 1.0000 100.00 8.5 502,823 0.0000 1.0000 100.00

9.5 531,494 0.0000 1.0000 100.00 10.5 555,752 0.0000 1.0000 100.00 11.5 545,442 6 0.0000 1.0000 100.00 12.5 554,691 0.0000 1.0000 100.00 13.5 560,808 0.0000 1.0000 100.00 14.5 560,379 0.0000 1.0000 100.00 15.5 550,911 0.0000 1.0000 100.00 16.5 548,683 0.0000 1.0000 100.00 17.5 544,803 0.0000 1.0000 100.00 18.5 525,116 0.0000 1.0000 100.00

19.5 525,116 0.0000 1.0000 100.00 20.5 525,116 0.0000 1.0000 100.00 21.5 525,116 0.0000 1.0000 100.00 22.5 523,504 0.0000 1.0000 100.00 23.5 513,140 0.0000 1.0000 100.00 24.5 492,191 0.0000 1.0000 100.00 25.5 448,066 0.0000 1.0000 100.00 26.5 441,789 0.0000 1.0000 100.00 27.5 507,020 0.0000 1.0000 100.00 28.5 481,234 0.0000 1.0000 100.00

29.5 456,539 0.0000 1.0000 100.00 30.5 456,218 346 0.0008 0.9992 100.00 31.5 455,872 0.0000 1.0000 99.92 32.5 455,872 0.0000 1.0000 99.92 33.5 449,156 4,922 0.0110 0.9890 99.92 34.5 427,868 0.0000 1.0000 98.82 35.5 421,390 0.0000 1.0000 98.82 36.5 408,232 0.0000 1.0000 98.82 37.5 403,358 0.0000 1.0000 98.82 38.5 367,777 0.0000 1.0000 98.82

A-58






39.5 325,710 0.0000 1.0000 98.82 40.5 273,572 0.0000 1.0000 98.82 41.5 209,699 0.0000 1.0000 98.82 42.5 169,836 0.0000 1.0000 98.82 43.5 141,067 0.0000 1.0000 98.82 44.5 116,809 0.0000 1.0000 98.82 45.5 105,590 0.0000 1.0000 98.82 46.5 96,335 0.0000 1.0000 98.82 47.5 90,564 0.0000 1.0000 98.82 48.5 87,379 0.0000 1.0000 98.82

49.5 84,915 0.0000 1.0000 98.82 50.5 77,837 0.0000 1.0000 98.82 51.5 77,837 0.0000 1.0000 98.82 52.5 77,837 0.0000 1.0000 98.82 53.5 77,837 0.0000 1.0000 98.82 54.5 77,837 0.0000 1.0000 98.82 55.5 77,837 0.0000 1.0000 98.82 56.5 77,837 0.0000 1.0000 98.82 57.5 77,837 0.0000 1.0000 98.82 58.5 71,534 8,126 0.1136 0.8864 98.82

59.5 63,408 5,796 0.0914 0.9086 87.59 60.5 57,612 5,938 0.1031 0.8969 79.58 61.5 71.38

A-60


ACCOUNT 361.10 - BARE COPPER & 362.1 / 362.2 - POLES

ORIGINAL LIFE TABLE



0.0 233,543,702 271,014 0.0012 0.9988 100.00 0.5 226,123,619 753,131 0.0033 0.9967 99.88 1.5 218,689,630 996,459 0.0046 0.9954 99.55 2.5 211,721,187 962,445 0.0045 0.9955 99.09 3.5 202,824,786 1,103,500 0.0054 0.9946 98.64 4.5 192,742,439 1,019,427 0.0053 0.9947 98.11 5.5 181,980,686 1,214,492 0.0067 0.9933 97.59 6.5 170,290,034 1,301,708 0.0076 0.9924 96.94 7.5 157,830,789 936,881 0.0059 0.9941 96.20 8.5 145,037,386 937,803 0.0065 0.9935 95.63

9.5 130,585,380 1,078,894 0.0083 0.9917 95.01 10.5 119,262,461 937,719 0.0079 0.9921 94.22 11.5 108,796,875 1,006,680 0.0093 0.9907 93.48 12.5 97,394,318 906,799 0.0093 0.9907 92.61 13.5 87,318,492 845,867 0.0097 0.9903 91.75 14.5 78,256,193 936,395 0.0120 0.9880 90.86 15.5 68,056,048 784,241 0.0115 0.9885 89.77 16.5 60,407,170 737,049 0.0122 0.9878 88.74 17.5 53,062,644 623,590 0.0118 0.9882 87.66 18.5 46,034,038 556,969 0.0121 0.9879 86.63

19.5 38,853,299 490,481 0.0126 0.9874 85.58 20.5 33,073,969 439,864 0.0133 0.9867 84.50 21.5 27,861,482 450,669 0.0162 0.9838 83.38 22.5 22,730,365 349,695 0.0154 0.9846 82.03 23.5 17,951,479 264,816 0.0148 0.9852 80.77 24.5 13,132,057 205,833 0.0157 0.9843 79.57 25.5 10,173,210 189,179 0.0186 0.9814 78.32 26.5 7,756,141 161,101 0.0208 0.9792 76.86 27.5 6,044,475 166,510 0.0275 0.9725 75.26 28.5 4,163,259 120,303 0.0289 0.9711 73.19

29.5 3,317,117 81,598 0.0246 0.9754 71.07 30.5 1,747,926 63,579 0.0364 0.9636 69.32 31.5 942,245 25,167 0.0267 0.9733 66.80 32.5 65.02

A-62


ACCOUNT 361.11-W/P COPPER & 361.15-DUPLEX & 365.1-SERVICES

ORIGINAL LIFE TABLE



0.0 58,821,057 60,267 0.0010 0.9990 100.00 0.5 57,314,153 146,863 0.0026 0.9974 99.90 1.5 55,857,072 139,105 0.0025 0.9975 99.64 2.5 54,225,022 108,612 0.0020 0.9980 99.39 3.5 52,436,325 111,736 0.0021 0.9979 99.19 4.5 50,400,911 127,655 0.0025 0.9975 98.98 5.5 47,987,415 104,213 0.0022 0.9978 98.73 6.5 45,121,386 116,660 0.0026 0.9974 98.51 7.5 42,043,494 106,603 0.0025 0.9975 98.25 8.5 39,088,187 88,219 0.0023 0.9977 98.00

9.5 36,234,039 107,695 0.0030 0.9970 97.77 10.5 33,057,564 91,781 0.0028 0.9972 97.48 11.5 30,223,039 91,429 0.0030 0.9970 97.21 12.5 27,641,865 73,965 0.0027 0.9973 96.92 13.5 25,374,599 67,393 0.0027 0.9973 96.66 14.5 23,090,794 79,050 0.0034 0.9966 96.40 15.5 20,526,515 46,375 0.0023 0.9977 96.07 16.5 18,675,609 71,045 0.0038 0.9962 95.85 17.5 16,976,535 72,240 0.0043 0.9957 95.49 18.5 15,185,523 550,220 0.0362 0.9638 95.08

19.5 13,138,904 300,969 0.0229 0.9771 91.64 20.5 11,486,262 374,765 0.0326 0.9674 89.54 21.5 9,914,940 245,404 0.0248 0.9752 86.62 22.5 8,632,483 329,304 0.0381 0.9619 84.47 23.5 7,389,752 235,153 0.0318 0.9682 81.25 24.5 6,191,084 267,611 0.0432 0.9568 78.67 25.5 5,184,057 257,778 0.0497 0.9503 75.27 26.5 4,473,388 86,430 0.0193 0.9807 71.53 27.5 3,941,544 156,319 0.0397 0.9603 70.15 28.5 3,399,219 228,234 0.0671 0.9329 67.37

29.5 2,988,517 176,399 0.0590 0.9410 62.85 30.5 2,549,258 101,493 0.0398 0.9602 59.14 31.5 2,144,995 54,799 0.0255 0.9745 56.79 32.5 1,899,954 72,916 0.0384 0.9616 55.34 33.5 1,599,041 108,625 0.0679 0.9321 53.21 34.5 1,250,976 76,124 0.0609 0.9391 49.60 35.5 1,017,290 3,063 0.0030 0.9970 46.58 36.5 891,629 22,088 0.0248 0.9752 46.44 37.5 655,083 12,172 0.0186 0.9814 45.29 38.5 541,419 32,837 0.0606 0.9394 44.45

A-63


ACCOUNT 361.11-W/P COPPER & 361.15-DUPLEX & 365.1-SERVICES




39.5 327,221 1,700 0.0052 0.9948 41.76 40.5 145,039 26,123 0.1801 0.8199 41.54 41.5 16,217 0.0000 1.0000 34.06 42.5 16,217 0.0000 1.0000 34.06 43.5 16,217 0.0000 1.0000 34.06 44.5 16,217 0.0000 1.0000 34.06 45.5 16,217 0.0000 1.0000 34.06 46.5 16,217 0.0000 1.0000 34.06 47.5 16,217 0.0000 1.0000 34.06 48.5 16,217 10,168 0.6270 0.3730 34.06

49.5 6,049 6,049 1.0000 0.0000 12.70 50.5 0.00

A-65


ACCOUNT 361.12 - OVERHEAD CONDUCTORS - BARE ALUMINUM

ORIGINAL LIFE TABLE



0.0 67,121,523 22,024 0.0003 0.9997 100.00 0.5 64,099,703 38,968 0.0006 0.9994 99.97 1.5 62,098,081 47,377 0.0008 0.9992 99.91 2.5 60,078,635 44,878 0.0007 0.9993 99.83 3.5 58,255,300 79,394 0.0014 0.9986 99.76 4.5 56,199,522 68,120 0.0012 0.9988 99.62 5.5 53,712,567 126,034 0.0023 0.9977 99.50 6.5 51,111,744 102,937 0.0020 0.9980 99.27 7.5 47,613,854 57,931 0.0012 0.9988 99.07 8.5 44,589,211 87,921 0.0020 0.9980 98.95

9.5 40,816,080 85,109 0.0021 0.9979 98.75 10.5 37,628,199 148,546 0.0039 0.9961 98.54 11.5 34,753,623 72,178 0.0021 0.9979 98.16 12.5 32,273,580 47,963 0.0015 0.9985 97.95 13.5 30,265,458 50,293 0.0017 0.9983 97.80 14.5 28,069,583 71,206 0.0025 0.9975 97.63 15.5 25,347,031 104,522 0.0041 0.9959 97.39 16.5 23,156,278 224,311 0.0097 0.9903 96.99 17.5 20,674,387 201,780 0.0098 0.9902 96.05 18.5 18,083,900 161,865 0.0090 0.9910 95.11

19.5 15,312,678 126,488 0.0083 0.9917 94.25 20.5 13,396,928 115,159 0.0086 0.9914 93.47 21.5 11,497,787 80,716 0.0070 0.9930 92.67 22.5 9,398,389 127,477 0.0136 0.9864 92.02 23.5 7,748,060 69,076 0.0089 0.9911 90.77 24.5 6,021,835 87,599 0.0145 0.9855 89.96 25.5 4,932,463 36,167 0.0073 0.9927 88.66 26.5 4,103,239 34,390 0.0084 0.9916 88.01 27.5 3,574,716 61,773 0.0173 0.9827 87.27 28.5 3,021,181 73,816 0.0244 0.9756 85.76

29.5 2,718,757 5,814 0.0021 0.9979 83.67 30.5 2,347,460 1,220 0.0005 0.9995 83.49 31.5 2,184,063 13,072 0.0060 0.9940 83.45 32.5 1,952,671 275 0.0001 0.9999 82.95 33.5 1,325,934 8,153 0.0061 0.9939 82.94 34.5 432,506 12,742 0.0295 0.9705 82.43 35.5 290,572 5,427 0.0187 0.9813 80.00 36.5 124,212 0.0000 1.0000 78.50 37.5 78.50

A-67


ACCOUNT 361.13 - OVERHEAD CONDUCTORS - W/P ALUMINUM

ORIGINAL LIFE TABLE



0.0 23,010,366 13,374 0.0006 0.9994 100.00 0.5 22,463,203 39,903 0.0018 0.9982 99.94 1.5 21,796,710 47,500 0.0022 0.9978 99.76 2.5 20,976,850 56,366 0.0027 0.9973 99.54 3.5 20,208,512 104,392 0.0052 0.9948 99.27 4.5 19,361,223 89,668 0.0046 0.9954 98.75 5.5 18,222,846 52,993 0.0029 0.9971 98.30 6.5 17,106,360 77,211 0.0045 0.9955 98.01 7.5 15,772,279 78,754 0.0050 0.9950 97.57 8.5 14,769,189 83,175 0.0056 0.9944 97.08

9.5 13,528,322 85,596 0.0063 0.9937 96.54 10.5 12,525,278 99,792 0.0080 0.9920 95.93 11.5 11,735,422 83,985 0.0072 0.9928 95.16 12.5 11,081,261 100,336 0.0091 0.9909 94.47 13.5 10,396,979 195,244 0.0188 0.9812 93.61 14.5 9,610,432 99,605 0.0104 0.9896 91.85 15.5 8,910,641 83,182 0.0093 0.9907 90.89 16.5 8,215,427 142,582 0.0174 0.9826 90.04 17.5 7,386,810 74,183 0.0100 0.9900 88.47 18.5 6,248,325 125,180 0.0200 0.9800 87.59

19.5 5,184,325 225,034 0.0434 0.9566 85.84 20.5 3,943,874 169,005 0.0429 0.9571 82.11 21.5 3,034,767 196,063 0.0646 0.9354 78.59 22.5 2,144,260 204,901 0.0956 0.9044 73.51 23.5 1,263,622 103,642 0.0820 0.9180 66.48 24.5 616,571 171,138 0.2776 0.7224 61.03 25.5 96,081 96,081 1.0000 0.0000 44.09 26.5 0.00 27.5 28.5 1,054 1,054 1.0000

29.5

A-69


ACCOUNT 361.14 AERIAL CABLE/361.30 SPECIAL INSUL. COPPER

ORIGINAL LIFE TABLE



0.0 1,251,742 6,637 0.0053 0.9947 100.00 0.5 1,154,613 33,945 0.0294 0.9706 99.47 1.5 1,104,264 17,104 0.0155 0.9845 96.55 2.5 1,102,708 345 0.0003 0.9997 95.05 3.5 1,102,363 34,569 0.0314 0.9686 95.02 4.5 1,015,816 1,813 0.0018 0.9982 92.04 5.5 1,014,003 6,048 0.0060 0.9940 91.87 6.5 1,007,955 2,601 0.0026 0.9974 91.32 7.5 1,005,354 20,600 0.0205 0.9795 91.08 8.5 965,772 27,042 0.0280 0.9720 89.21

9.5 935,202 75,429 0.0807 0.9193 86.71 10.5 741,028 11,778 0.0159 0.9841 79.71 11.5 726,144 11,743 0.0162 0.9838 78.44 12.5 540,696 16,375 0.0303 0.9697 77.17 13.5 507,648 9,503 0.0187 0.9813 74.83 14.5 504,793 448 0.0009 0.9991 73.43 15.5 506,874 6,442 0.0127 0.9873 73.36 16.5 408,437 14,164 0.0347 0.9653 72.43 17.5 342,000 4,385 0.0128 0.9872 69.92 18.5 321,027 3,283 0.0102 0.9898 69.03

19.5 317,744 4,489 0.0141 0.9859 68.33 20.5 312,959 6,286 0.0201 0.9799 67.37 21.5 287,676 22,756 0.0791 0.9209 66.02 22.5 226,971 3,500 0.0154 0.9846 60.80 23.5 189,990 2,479 0.0130 0.9870 59.86 24.5 187,063 147 0.0008 0.9992 59.08 25.5 186,079 16,123 0.0866 0.9134 59.03 26.5 164,804 51,676 0.3136 0.6864 53.92 27.5 102,106 14,299 0.1400 0.8600 37.01 28.5 77,552 0.0000 1.0000 31.83

29.5 77,497 2,023 0.0261 0.9739 31.83 30.5 59,750 0.0000 1.0000 31.00 31.5 59,750 11,047 0.1849 0.8151 31.00 32.5 43,110 0.0000 1.0000 25.27 33.5 42,273 19,992 0.4729 0.5271 25.27 34.5 2,463 2,463 1.0000 0.0000 13.32 35.5 0.00

A-71


ACCOUNT 361.20 & 367.20 - UNDERGROUND CABLE AND SWITCHES

ORIGINAL LIFE TABLE



0.0 15,713,389 4,141 0.0003 0.9997 100.00 0.5 15,375,431 25,314 0.0016 0.9984 99.97 1.5 15,299,121 21,695 0.0014 0.9986 99.81 2.5 15,004,141 15,972 0.0011 0.9989 99.67 3.5 14,682,395 8,761 0.0006 0.9994 99.56 4.5 14,109,479 80,304 0.0057 0.9943 99.50 5.5 13,628,722 13,666 0.0010 0.9990 98.93 6.5 12,893,932 14,128 0.0011 0.9989 98.83 7.5 11,920,017 25,787 0.0022 0.9978 98.72 8.5 10,700,549 8,693 0.0008 0.9992 98.50

9.5 9,944,699 73,688 0.0074 0.9926 98.42 10.5 8,636,529 22,567 0.0026 0.9974 97.69 11.5 7,784,636 21,438 0.0028 0.9972 97.44 12.5 7,058,970 10,026 0.0014 0.9986 97.17 13.5 5,704,301 7,424 0.0013 0.9987 97.03 14.5 5,293,317 22,114 0.0042 0.9958 96.90 15.5 4,818,697 11,640 0.0024 0.9976 96.49 16.5 4,516,434 75,458 0.0167 0.9833 96.26 17.5 4,133,630 93,487 0.0226 0.9774 94.65 18.5 3,568,134 2,504 0.0007 0.9993 92.51

19.5 2,927,020 6,324 0.0022 0.9978 92.45 20.5 2,975,434 3,682 0.0012 0.9988 92.25 21.5 2,760,849 2,551 0.0009 0.9991 92.14 22.5 2,350,461 18,833 0.0080 0.9920 92.06 23.5 1,847,977 1,876 0.0010 0.9990 91.32 24.5 1,565,827 692 0.0004 0.9996 91.23 25.5 1,279,146 0.0000 1.0000 91.19 26.5 1,176,244 48 0.0000 1.0000 91.19 27.5 1,083,343 3,424 0.0032 0.9968 91.19 28.5 976,848 27,562 0.0282 0.9718 90.90

29.5 915,093 47,942 0.0524 0.9476 88.34 30.5 694,601 0.0000 1.0000 83.71 31.5 562,356 2,408 0.0043 0.9957 83.71 32.5 311,376 1,940 0.0062 0.9938 83.35 33.5 255,453 36,203 0.1417 0.8583 82.83 34.5 203,271 7,375 0.0363 0.9637 71.09 35.5 195,896 1,198 0.0061 0.9939 68.51 36.5 194,698 777 0.0040 0.9960 68.09 37.5 193,921 92,490 0.4769 0.5231 67.82 38.5 101,431 0.0000 1.0000 35.48

A-72


ACCOUNT 361.20 & 367.20 - UNDERGROUND CABLE AND SWITCHES




39.5 91,438 0.0000 1.0000 35.48 40.5 90,743 1,097 0.0121 0.9879 35.48 41.5 89,646 0.0000 1.0000 35.05 42.5 89,646 0.0000 1.0000 35.05 43.5 35.05

A-75


ACCOUNT 362.30 - DISTRIBUTION - POLES - CONCRETE & STEEL

ORIGINAL LIFE TABLE



0.0 5,462,194 1,484 0.0003 0.9997 100.00 0.5 5,371,804 9,439 0.0018 0.9982 99.97 1.5 5,257,520 13,718 0.0026 0.9974 99.79 2.5 5,091,492 17,162 0.0034 0.9966 99.53 3.5 4,865,881 10,914 0.0022 0.9978 99.19 4.5 4,668,737 17,004 0.0036 0.9964 98.97 5.5 4,329,217 19,794 0.0046 0.9954 98.61 6.5 3,993,061 16,665 0.0042 0.9958 98.16 7.5 3,674,948 33,038 0.0090 0.9910 97.75 8.5 3,427,394 13,409 0.0039 0.9961 96.87

9.5 3,189,048 18,198 0.0057 0.9943 96.49 10.5 2,838,580 8,480 0.0030 0.9970 95.94 11.5 2,575,849 13,339 0.0052 0.9948 95.65 12.5 2,355,733 10,556 0.0045 0.9955 95.15 13.5 2,025,438 10,322 0.0051 0.9949 94.72 14.5 1,870,248 8,748 0.0047 0.9953 94.24 15.5 1,576,942 5,646 0.0036 0.9964 93.80 16.5 1,498,618 8,437 0.0056 0.9944 93.46 17.5 1,357,020 14,700 0.0108 0.9892 92.94 18.5 1,115,511 14,059 0.0126 0.9874 91.94

19.5 956,482 19,863 0.0208 0.9792 90.78 20.5 866,161 7,291 0.0084 0.9916 88.89 21.5 767,356 13,951 0.0182 0.9818 88.14 22.5 668,858 16,111 0.0241 0.9759 86.54 23.5 540,433 14,198 0.0263 0.9737 84.45 24.5 385,114 5,041 0.0131 0.9869 82.23 25.5 258,563 9,428 0.0365 0.9635 81.15 26.5 220,591 7,014 0.0318 0.9682 78.19 27.5 150,903 186 0.0012 0.9988 75.70 28.5 100,649 3,387 0.0337 0.9663 75.61

29.5 64,586 0.0000 1.0000 73.06 30.5 25,561 0.0000 1.0000 73.06 31.5 19,596 0.0000 1.0000 73.06 32.5 19,347 4 0.0002 0.9998 73.06 33.5 2,770 0.0000 1.0000 73.05 34.5 73.05

A-77


ACCOUNT 363.00 - DISTRIBUTION - STREET LIGHTS

ORIGINAL LIFE TABLE



0.0 30,634,389 576,979 0.0188 0.9812 100.00 0.5 29,855,068 1,090,380 0.0365 0.9635 98.12 1.5 28,328,338 902,449 0.0319 0.9681 94.54 2.5 26,692,566 868,993 0.0326 0.9674 91.52 3.5 24,462,425 770,735 0.0315 0.9685 88.54 4.5 22,855,672 779,151 0.0341 0.9659 85.75 5.5 21,027,592 639,438 0.0304 0.9696 82.83 6.5 19,248,604 650,460 0.0338 0.9662 80.31 7.5 17,516,489 843,320 0.0481 0.9519 77.60 8.5 15,435,542 753,287 0.0488 0.9512 73.87

9.5 13,761,163 691,812 0.0503 0.9497 70.27 10.5 12,110,470 543,876 0.0449 0.9551 66.74 11.5 10,815,056 630,639 0.0583 0.9417 63.74 12.5 9,021,080 619,182 0.0686 0.9314 60.02 13.5 7,200,612 353,328 0.0491 0.9509 55.90 14.5 6,001,307 190,058 0.0317 0.9683 53.16 15.5 4,972,943 227,796 0.0458 0.9542 51.47 16.5 4,361,270 208,037 0.0477 0.9523 49.11 17.5 3,539,557 123,425 0.0349 0.9651 46.77 18.5 2,898,549 107,315 0.0370 0.9630 45.14

19.5 2,444,213 105,788 0.0433 0.9567 43.47 20.5 1,963,447 57,419 0.0292 0.9708 41.59 21.5 1,548,088 38,630 0.0250 0.9750 40.38 22.5 1,178,627 15,154 0.0129 0.9871 39.37 23.5 880,263 17,976 0.0204 0.9796 38.86 24.5 671,744 12,040 0.0179 0.9821 38.07 25.5 488,547 5,398 0.0110 0.9890 37.39 26.5 259,373 855 0.0033 0.9967 36.98 27.5 75,352 13,273 0.1761 0.8239 36.86 28.5 28,621 5,824 0.2035 0.7965 30.37

29.5 16,516 12,197 0.7385 0.2615 24.19 30.5 4,192 0.0000 1.0000 6.33 31.5 3,259 0.0000 1.0000 6.33 32.5 1,339 0.0000 1.0000 6.33 33.5 6.33

A-79


ACCOUNT 364.10,364.11,364.2,364.3,364.4 - LINE TRANSFORMERS

ORIGINAL LIFE TABLE



0.0 66,379,109 104,733 0.0016 0.9984 100.00 0.5 63,044,952 338,511 0.0054 0.9946 99.84 1.5 58,697,907 301,097 0.0051 0.9949 99.30 2.5 56,313,791 308,279 0.0055 0.9945 98.79 3.5 54,486,702 407,767 0.0075 0.9925 98.25 4.5 52,430,432 411,463 0.0078 0.9922 97.51 5.5 50,430,024 340,691 0.0068 0.9932 96.75 6.5 48,672,442 398,189 0.0082 0.9918 96.09 7.5 46,748,014 566,791 0.0121 0.9879 95.30 8.5 43,384,451 527,125 0.0122 0.9878 94.15

9.5 38,758,030 515,892 0.0133 0.9867 93.00 10.5 34,818,223 417,204 0.0120 0.9880 91.76 11.5 32,024,216 371,276 0.0116 0.9884 90.66 12.5 29,231,681 350,025 0.0120 0.9880 89.61 13.5 26,735,146 348,587 0.0130 0.9870 88.53 14.5 24,810,330 261,967 0.0106 0.9894 87.38 15.5 23,140,110 255,713 0.0111 0.9889 86.45 16.5 22,110,225 228,691 0.0103 0.9897 85.49 17.5 20,268,897 163,249 0.0081 0.9919 84.61 18.5 18,854,639 123,537 0.0066 0.9934 83.92

19.5 17,335,336 520,978 0.0301 0.9699 83.37 20.5 16,461,692 431,795 0.0262 0.9738 80.86 21.5 15,156,590 279,636 0.0184 0.9816 78.74 22.5 13,692,304 336,065 0.0245 0.9755 77.29 23.5 10,824,972 217,775 0.0201 0.9799 75.40 24.5 7,798,135 137,051 0.0176 0.9824 73.88 25.5 6,418,568 274,883 0.0428 0.9572 72.58 26.5 5,220,435 330,395 0.0633 0.9367 69.47 27.5 4,317,581 134,005 0.0310 0.9690 65.07 28.5 3,821,613 144,660 0.0379 0.9621 63.05

29.5 3,536,765 87,969 0.0249 0.9751 60.66 30.5 3,079,851 144,102 0.0468 0.9532 59.15 31.5 2,593,908 139,541 0.0538 0.9462 56.38 32.5 2,083,095 76,613 0.0368 0.9632 53.35 33.5 1,555,866 22,547 0.0145 0.9855 51.39 34.5 1,123,209 52,001 0.0463 0.9537 50.64 35.5 782,292 93,606 0.1197 0.8803 48.30 36.5 459,236 237,252 0.5166 0.4834 42.52 37.5 117,025 67,883 0.5801 0.4199 20.55 38.5 26,088 0.0000 1.0000 8.63

A-80


ACCOUNT 364.10,364.11,364.2,364.3,364.4 - LINE TRANSFORMERS




39.5 20,149 0.0000 1.0000 8.63 40.5 4,608 0.0000 1.0000 8.63 41.5 4,608 0.0000 1.0000 8.63 42.5 4,608 0.0000 1.0000 8.63 43.5 4,608 0.0000 1.0000 8.63 44.5 4,608 0.0000 1.0000 8.63 45.5 8.63

A-82


ACCOUNT 365.20 - DISTRIBUTION - SERVICES UNDERGROUND

ORIGINAL LIFE TABLE



0.0 4,127,180 3,167 0.0008 0.9992 100.00 0.5 4,124,013 0.0000 1.0000 99.92 1.5 4,120,127 0.0000 1.0000 99.92 2.5 3,871,945 1,312 0.0003 0.9997 99.92 3.5 3,494,416 0.0000 1.0000 99.89 4.5 3,232,213 3,107 0.0010 0.9990 99.89 5.5 2,987,418 7,543 0.0025 0.9975 99.79 6.5 2,771,284 0.0000 1.0000 99.54 7.5 2,623,603 1,137 0.0004 0.9996 99.54 8.5 2,455,172 4,565 0.0019 0.9981 99.50

9.5 2,168,163 4,815 0.0022 0.9978 99.31 10.5 1,928,842 8,160 0.0042 0.9958 99.09 11.5 1,700,029 2,838 0.0017 0.9983 98.67 12.5 1,571,995 284 0.0002 0.9998 98.50 13.5 1,519,695 7,128 0.0047 0.9953 98.48 14.5 1,385,707 13,989 0.0101 0.9899 98.02 15.5 1,242,204 10,243 0.0082 0.9918 97.03 16.5 1,196,505 3,490 0.0029 0.9971 96.23 17.5 1,014,324 8,266 0.0081 0.9919 95.95 18.5 923,432 4,360 0.0047 0.9953 95.17

19.5 806,049 12,656 0.0157 0.9843 94.72 20.5 744,931 4,975 0.0067 0.9933 93.23 21.5 705,380 11,324 0.0161 0.9839 92.61 22.5 594,658 6,459 0.0109 0.9891 91.12 23.5 469,059 0.0000 1.0000 90.13 24.5 184,391 0.0000 1.0000 90.13 25.5 109,959 0.0000 1.0000 90.13 26.5 109,568 458 0.0042 0.9958 90.13 27.5 108,929 229 0.0021 0.9979 89.75 28.5 108,700 915 0.0084 0.9916 89.56

29.5 93,840 229 0.0024 0.9976 88.81 30.5 80,051 0.0000 1.0000 88.60 31.5 60,424 0.0000 1.0000 88.60 32.5 16,018 49 0.0031 0.9969 88.60 33.5 5,690 0.0000 1.0000 88.33 34.5 88.33

A-84


ACCOUNT 366.10 WATT-HOUR METERS

ORIGINAL LIFE TABLE



0.0 13,014,678 15,891 0.0012 0.9988 100.00 0.5 12,527,268 46,040 0.0037 0.9963 99.88 1.5 12,205,512 36,028 0.0030 0.9970 99.51 2.5 11,957,874 31,774 0.0027 0.9973 99.21 3.5 11,638,273 30,723 0.0026 0.9974 98.94 4.5 11,231,227 27,498 0.0024 0.9976 98.68 5.5 10,677,291 31,129 0.0029 0.9971 98.44 6.5 9,966,811 28,797 0.0029 0.9971 98.15 7.5 9,383,300 46,105 0.0049 0.9951 97.87 8.5 8,765,310 50,075 0.0057 0.9943 97.39

9.5 8,096,015 47,165 0.0058 0.9942 96.83 10.5 7,523,385 66,841 0.0089 0.9911 96.27 11.5 6,871,628 272,683 0.0397 0.9603 95.41 12.5 6,364,767 83,003 0.0130 0.9870 91.62 13.5 5,792,668 53,635 0.0093 0.9907 90.43 14.5 5,257,100 43,478 0.0083 0.9917 89.59 15.5 4,778,267 38,743 0.0081 0.9919 88.85 16.5 4,275,663 74,953 0.0175 0.9825 88.13 17.5 3,874,320 117,890 0.0304 0.9696 86.59 18.5 3,378,899 62,170 0.0184 0.9816 83.96

19.5 3,037,856 54,451 0.0179 0.9821 82.42 20.5 2,759,952 35,799 0.0130 0.9870 80.94 21.5 2,527,908 44,278 0.0175 0.9825 79.89 22.5 2,119,315 33,096 0.0156 0.9844 78.49 23.5 1,799,171 32,776 0.0182 0.9818 77.27 24.5 1,507,221 30,824 0.0205 0.9795 75.86 25.5 1,176,000 41,141 0.0350 0.9650 74.30 26.5 949,984 53,016 0.0558 0.9442 71.70 27.5 725,005 26,398 0.0364 0.9636 67.70 28.5 568,089 20,818 0.0366 0.9634 65.24

29.5 457,113 11,261 0.0246 0.9754 62.85 30.5 304,105 11,691 0.0384 0.9616 61.30 31.5 217,420 4,330 0.0199 0.9801 58.95 32.5 57.78

A-86


ACCOUNT 366.20 - DISTRIBUTION - DEMAND METERS

ORIGINAL LIFE TABLE



0.0 4,320,842 9,046 0.0021 0.9979 100.00 0.5 4,351,258 28,482 0.0065 0.9935 99.79 1.5 4,345,242 30,279 0.0070 0.9930 99.14 2.5 4,326,673 34,229 0.0079 0.9921 98.45 3.5 4,316,417 31,567 0.0073 0.9927 97.67 4.5 4,249,430 38,047 0.0090 0.9910 96.96 5.5 4,190,673 58,071 0.0139 0.9861 96.09 6.5 4,094,589 61,072 0.0149 0.9851 94.75 7.5 3,951,588 58,923 0.0149 0.9851 93.34 8.5 3,780,790 48,899 0.0129 0.9871 91.95

9.5 3,590,731 54,959 0.0153 0.9847 90.76 10.5 3,444,355 36,910 0.0107 0.9893 89.37 11.5 3,280,085 71,092 0.0217 0.9783 88.41 12.5 2,826,880 71,516 0.0253 0.9747 86.49 13.5 2,458,345 43,477 0.0177 0.9823 84.30 14.5 2,342,958 28,385 0.0121 0.9879 82.81 15.5 2,260,521 58,318 0.0258 0.9742 81.81 16.5 2,033,079 119,224 0.0586 0.9414 79.70 17.5 1,812,053 87,669 0.0484 0.9516 75.03 18.5 1,465,119 79,139 0.0540 0.9460 71.40

19.5 1,172,364 80,971 0.0691 0.9309 67.54 20.5 944,982 42,547 0.0450 0.9550 62.87 21.5 766,229 27,812 0.0363 0.9637 60.04 22.5 600,742 32,336 0.0538 0.9462 57.86 23.5 395,416 18,938 0.0479 0.9521 54.75 24.5 305,724 21,342 0.0698 0.9302 52.13 25.5 199,119 13,768 0.0691 0.9309 48.49 26.5 143,825 9,659 0.0672 0.9328 45.14 27.5 104,714 12,147 0.1160 0.8840 42.11 28.5 57,061 18,143 0.3180 0.6820 37.23

29.5 8,643 8,643 1.0000 0.0000 25.39 30.5 0.00

A-88


ACCOUNT 366.30 - INSTRU. TRANSF. & 366.40 - METERING TANKS

ORIGINAL LIFE TABLE



0.0 3,136,751 3,132 0.0010 0.9990 100.00 0.5 3,118,079 7,044 0.0023 0.9977 99.90 1.5 3,085,841 12,015 0.0039 0.9961 99.67 2.5 3,060,670 500 0.0002 0.9998 99.28 3.5 3,038,127 7,644 0.0025 0.9975 99.26 4.5 3,000,965 10,038 0.0033 0.9967 99.01 5.5 2,917,778 3,875 0.0013 0.9987 98.68 6.5 2,912,102 7,057 0.0024 0.9976 98.55 7.5 2,702,529 11,902 0.0044 0.9956 98.31 8.5 2,597,893 4,655 0.0018 0.9982 97.88

9.5 2,384,588 5,034 0.0021 0.9979 97.70 10.5 2,258,125 6,732 0.0030 0.9970 97.49 11.5 2,120,762 2,438 0.0011 0.9989 97.20 12.5 2,009,734 6,106 0.0030 0.9970 97.09 13.5 1,919,649 4,398 0.0023 0.9977 96.80 14.5 1,827,147 4,755 0.0026 0.9974 96.58 15.5 1,617,645 14,536 0.0090 0.9910 96.33 16.5 1,532,306 4,363 0.0028 0.9972 95.46 17.5 1,482,640 8,180 0.0055 0.9945 95.19 18.5 1,390,292 11,003 0.0079 0.9921 94.67

19.5 1,275,667 22,052 0.0173 0.9827 93.92 20.5 1,090,864 30,417 0.0279 0.9721 92.30 21.5 967,046 14,335 0.0148 0.9852 89.72 22.5 797,167 17,974 0.0225 0.9775 88.39 23.5 661,981 27,000 0.0408 0.9592 86.40 24.5 488,489 8,947 0.0183 0.9817 82.87 25.5 405,566 13,853 0.0342 0.9658 81.35 26.5 334,527 3,154 0.0094 0.9906 78.57 27.5 288,575 7,486 0.0259 0.9741 77.83 28.5 253,890 5,269 0.0208 0.9792 75.81

29.5 211,385 10,856 0.0514 0.9486 74.23 30.5 186,169 5,563 0.0299 0.9701 70.41 31.5 148,406 5,226 0.0352 0.9648 68.30 32.5 127,166 4,522 0.0356 0.9644 65.90 33.5 87,620 763 0.0087 0.9913 63.55 34.5 72,435 5,414 0.0747 0.9253 63.00 35.5 54,272 1,484 0.0273 0.9727 58.29 36.5 38,007 280 0.0074 0.9926 56.70 37.5 25,672 802 0.0312 0.9688 56.28 38.5 22,514 338 0.0150 0.9850 54.52

A-89


ACCOUNT 366.30 - INSTRU. TRANSF. & 366.40 - METERING TANKS




39.5 16,515 422 0.0256 0.9744 53.70 40.5 8,316 622 0.0748 0.9252 52.33 41.5 3,671 676 0.1841 0.8159 48.42 42.5 39.51

A-91


ACCOUNT 367.10 - DISTRIBUTION - UNDERGROUND DUCTS & MANHOLES

ORIGINAL LIFE TABLE



0.0 4,120,098 0.0000 1.0000 100.00 0.5 4,120,098 0.0000 1.0000 100.00 1.5 4,132,108 1,547 0.0004 0.9996 100.00 2.5 4,005,946 0.0000 1.0000 99.96 3.5 3,981,312 0.0000 1.0000 99.96 4.5 3,981,312 0.0000 1.0000 99.96 5.5 3,963,741 0.0000 1.0000 99.96 6.5 4,034,699 0.0000 1.0000 99.96 7.5 3,773,698 0.0000 1.0000 99.96 8.5 3,172,664 0.0000 1.0000 99.96

9.5 3,129,373 2,079 0.0007 0.9993 99.96 10.5 3,095,725 0.0000 1.0000 99.89 11.5 3,095,725 0.0000 1.0000 99.89 12.5 3,041,265 0.0000 1.0000 99.89 13.5 2,609,001 9,712 0.0037 0.9963 99.89 14.5 2,564,174 219 0.0001 0.9999 99.52 15.5 2,551,968 0.0000 1.0000 99.51 16.5 2,511,873 0.0000 1.0000 99.51 17.5 2,426,761 0.0000 1.0000 99.51 18.5 2,188,977 0.0000 1.0000 99.51

19.5 1,468,271 0.0000 1.0000 99.51 20.5 1,451,041 0.0000 1.0000 99.51 21.5 1,407,896 0.0000 1.0000 99.51 22.5 982,496 0.0000 1.0000 99.51 23.5 837,181 0.0000 1.0000 99.51 24.5 728,077 0.0000 1.0000 99.51 25.5 468,892 0.0000 1.0000 99.51 26.5 468,043 0.0000 1.0000 99.51 27.5 463,714 0.0000 1.0000 99.51 28.5 455,763 0.0000 1.0000 99.51

29.5 557,566 0.0000 1.0000 99.51 30.5 557,566 0.0000 1.0000 99.51 31.5 557,566 0.0000 1.0000 99.51 32.5 472,754 0.0000 1.0000 99.51 33.5 212,136 0.0000 1.0000 99.51 34.5 181,817 0.0000 1.0000 99.51 35.5 181,817 0.0000 1.0000 99.51 36.5 181,817 0.0000 1.0000 99.51 37.5 181,817 5,340 0.0294 0.9706 99.51 38.5 176,477 0.0000 1.0000 96.58

A-92






39.5 176,477 0.0000 1.0000 96.58 40.5 170,319 0.0000 1.0000 96.58 41.5 170,319 0.0000 1.0000 96.58 42.5 170,319 0.0000 1.0000 96.58 43.5 100,055 0.0000 1.0000 96.58 44.5 100,055 254 0.0025 0.9975 96.58 45.5 99,801 0.0000 1.0000 96.34 46.5 99,801 0.0000 1.0000 96.34 47.5 99,801 0.0000 1.0000 96.34 48.5 99,801 538 0.0054 0.9946 96.34

49.5 99,263 0.0000 1.0000 95.82 50.5 99,263 0.0000 1.0000 95.82 51.5 99,263 0.0000 1.0000 95.82 52.5 95.82

A-94


ACCOUNT 371.10 - BUILDINGS AND STRUCTURES - SMALL

ORIGINAL LIFE TABLE



0.0 2,069,763 200 0.0001 0.9999 100.00 0.5 2,034,833 6,000 0.0029 0.9971 99.99 1.5 1,875,869 0.0000 1.0000 99.70 2.5 1,648,511 1,100 0.0007 0.9993 99.70 3.5 1,633,497 2,470 0.0015 0.9985 99.63 4.5 1,641,381 873 0.0005 0.9995 99.48 5.5 1,632,279 2,617 0.0016 0.9984 99.43 6.5 1,663,038 13,211 0.0079 0.9921 99.27 7.5 1,847,863 38,515 0.0208 0.9792 98.49 8.5 1,724,305 2,218 0.0013 0.9987 96.44

9.5 1,709,875 623 0.0004 0.9996 96.31 10.5 1,679,920 22,743 0.0135 0.9865 96.27 11.5 1,580,594 14,082 0.0089 0.9911 94.97 12.5 1,527,869 29,534 0.0193 0.9807 94.12 13.5 1,458,919 4,884 0.0033 0.9967 92.30 14.5 1,297,122 17,460 0.0135 0.9865 92.00 15.5 1,219,544 750 0.0006 0.9994 90.76 16.5 1,079,013 9,047 0.0084 0.9916 90.71 17.5 1,069,089 8,980 0.0084 0.9916 89.95 18.5 1,049,030 37,559 0.0358 0.9642 89.19

19.5 1,007,992 5,212 0.0052 0.9948 86.00 20.5 988,932 37,918 0.0383 0.9617 85.55 21.5 887,112 72,188 0.0814 0.9186 82.27 22.5 741,907 31,505 0.0425 0.9575 75.57 23.5 671,906 173 0.0003 0.9997 72.36 24.5 662,914 23,189 0.0350 0.9650 72.34 25.5 534,036 211 0.0004 0.9996 69.81 26.5 521,022 2,483 0.0048 0.9952 69.78 27.5 473,511 4,400 0.0093 0.9907 69.45 28.5 241,972 6,433 0.0266 0.9734 68.80

29.5 180,627 0.0000 1.0000 66.97 30.5 153,387 0.0000 1.0000 66.97 31.5 139,630 0.0000 1.0000 66.97 32.5 131,383 0.0000 1.0000 66.97 33.5 117,783 11,631 0.0987 0.9013 66.97 34.5 90,433 3,867 0.0428 0.9572 60.36 35.5 83,537 0.0000 1.0000 57.78 36.5 69,485 0.0000 1.0000 57.78 37.5 66,656 2,821 0.0423 0.9577 57.78 38.5 54,884 0.0000 1.0000 55.34

A-95






39.5 67,699 0.0000 1.0000 55.34 40.5 35,034 0.0000 1.0000 55.34 41.5 33,269 5,154 0.1549 0.8451 55.34 42.5 28,115 0.0000 1.0000 46.77 43.5 28,115 0.0000 1.0000 46.77 44.5 28,115 12,815 0.4558 0.5442 46.77 45.5 15,300 0.0000 1.0000 25.45 46.5 15,300 0.0000 1.0000 25.45 47.5 15,300 0.0000 1.0000 25.45 48.5 15,300 0.0000 1.0000 25.45

49.5 15,300 0.0000 1.0000 25.45 50.5 15,300 0.0000 1.0000 25.45 51.5 15,300 0.0000 1.0000 25.45 52.5 15,300 0.0000 1.0000 25.45 53.5 15,300 0.0000 1.0000 25.45 54.5 15,300 0.0000 1.0000 25.45 55.5 15,300 0.0000 1.0000 25.45 56.5 15,300 15,300 1.0000 0.0000 25.45 57.5 0.00

A-98


ACCOUNT 378.10 - TRANSPORTATION - SEDANS & STATION WAGONS

ORIGINAL LIFE TABLE



0.0 1,273,560 35,297 0.0277 0.9723 100.00 0.5 1,118,886 25,838 0.0231 0.9769 97.23 1.5 981,094 92,472 0.0943 0.9057 94.98 2.5 855,374 24,011 0.0281 0.9719 86.02 3.5 802,847 150,411 0.1873 0.8127 83.60 4.5 587,160 266,389 0.4537 0.5463 67.94 5.5 358,490 158,247 0.4414 0.5586 37.12 6.5 155,368 82,640 0.5319 0.4681 20.74 7.5 59,353 28,739 0.4842 0.5158 9.71 8.5 30,614 30,614 1.0000 0.0000 5.01

9.5 0.00

A-100


ACCOUNT 378.20 - TRANSPORTATION -PICK-UP TRUCKS, WINDOW VANS

ORIGINAL LIFE TABLE



0.0 3,043,258 0.0000 1.0000 100.00 0.5 3,774,674 0.0000 1.0000 100.00 1.5 3,163,666 48,982 0.0155 0.9845 100.00 2.5 3,204,672 69,052 0.0215 0.9785 98.45 3.5 3,274,743 285,793 0.0873 0.9127 96.33 4.5 2,900,178 631,766 0.2178 0.7822 87.92 5.5 1,793,153 887,640 0.4950 0.5050 68.77 6.5 993,061 755,281 0.7606 0.2394 34.73 7.5 258,886 173,274 0.6693 0.3307 8.31 8.5 109,132 74,327 0.6811 0.3189 2.75

9.5 35,646 1 0.0000 1.0000 0.88 10.5 35,645 16,613 0.4661 0.5339 0.88 11.5 841 841 1.0000 0.0000 0.47 12.5 0.00

A-102


ACCOUNTS 378.31 - CAB AND CHASSIS & 378.4 - STAKE BODIES

ORIGINAL LIFE TABLE



0.0 14,971,707 0.0000 1.0000 100.00 0.5 14,448,000 70,571 0.0049 0.9951 100.00 1.5 14,003,421 80,577 0.0058 0.9942 99.51 2.5 13,033,699 583,281 0.0448 0.9552 98.93 3.5 12,241,298 1,058,958 0.0865 0.9135 94.50 4.5 10,486,975 1,287,420 0.1228 0.8772 86.33 5.5 8,493,374 1,282,346 0.1510 0.8490 75.73 6.5 6,400,892 1,241,174 0.1939 0.8061 64.29 7.5 4,641,957 903,227 0.1946 0.8054 51.82 8.5 3,634,043 499,889 0.1376 0.8624 41.74

9.5 2,624,037 468,266 0.1785 0.8215 36.00 10.5 1,680,911 552,486 0.3287 0.6713 29.57 11.5 899,940 194,897 0.2166 0.7834 19.85 12.5 536,297 121,903 0.2273 0.7727 15.55 13.5 316,309 96,482 0.3050 0.6950 12.02 14.5 129,774 17,340 0.1336 0.8664 8.35 15.5 88,723 15,879 0.1790 0.8210 7.23 16.5 72,844 34,491 0.4735 0.5265 5.94 17.5 32,116 493 0.0154 0.9846 3.13 18.5 31,623 4,062 0.1285 0.8715 3.08

19.5 22,361 10,561 0.4723 0.5277 2.68 20.5 11,800 2,431 0.2060 0.7940 1.41 21.5 9,368 2,410 0.2573 0.7427 1.12 22.5 2,044 2,044 1.0000 0.0000 0.83 23.5 0.00

A-104


ACCOUNT 378.32 - TRUCKS W/ DERRICKS - EQUIPMENT

ORIGINAL LIFE TABLE



0.0 10,415,334 0.0000 1.0000 100.00 0.5 9,987,625 54,994 0.0055 0.9945 100.00 1.5 9,522,626 0.0000 1.0000 99.45 2.5 9,380,458 341 0.0000 1.0000 99.45 3.5 9,335,813 605 0.0001 0.9999 99.45 4.5 8,159,419 39,814 0.0049 0.9951 99.44 5.5 7,786,448 66,498 0.0085 0.9915 98.95 6.5 7,387,880 290,121 0.0393 0.9607 98.11 7.5 6,203,773 111,388 0.0180 0.9820 94.25 8.5 5,916,235 178,413 0.0302 0.9698 92.55

9.5 4,237,348 341,996 0.0807 0.9193 89.75 10.5 3,184,256 409,955 0.1287 0.8713 82.51 11.5 2,095,515 260,396 0.1243 0.8757 71.89 12.5 1,765,353 187,555 0.1062 0.8938 62.95 13.5 1,523,974 121,374 0.0796 0.9204 56.26 14.5 1,082,793 314,440 0.2904 0.7096 51.78 15.5 768,353 227,258 0.2958 0.7042 36.74 16.5 541,095 183,598 0.3393 0.6607 25.87 17.5 258,637 113,965 0.4406 0.5594 17.09 18.5 121,502 23,488 0.1933 0.8067 9.56

19.5 98,014 4 0.0000 1.0000 7.71 20.5 63,041 60,026 0.9522 0.0478 7.71 21.5 3,015 0.0000 1.0000 0.37 22.5 3,015 3,015 1.0000 0.0000 0.37 23.5 0.00

A-106


ACCOUNT 378.50 - TRANSPORTATION - MISCELLANEOUS

ORIGINAL LIFE TABLE



0.0 3,157,873 0.0000 1.0000 100.00 0.5 3,144,876 8,107 0.0026 0.9974 100.00 1.5 3,025,903 7,996 0.0026 0.9974 99.74 2.5 2,870,682 9,198 0.0032 0.9968 99.48 3.5 2,700,097 28,686 0.0106 0.9894 99.16 4.5 2,647,707 102,388 0.0387 0.9613 98.11 5.5 2,286,913 81,377 0.0356 0.9644 94.31 6.5 2,214,960 132,323 0.0597 0.9403 90.95 7.5 1,982,213 117,270 0.0592 0.9408 85.52 8.5 1,822,407 67,480 0.0370 0.9630 80.46

9.5 1,564,856 47,377 0.0303 0.9697 77.48 10.5 1,342,331 116,595 0.0869 0.9131 75.13 11.5 1,091,336 77,774 0.0713 0.9287 68.60 12.5 1,002,302 30,934 0.0309 0.9691 63.71 13.5 787,112 41,195 0.0523 0.9477 61.74 14.5 711,778 11,183 0.0157 0.9843 58.51 15.5 669,173 56,978 0.0851 0.9149 57.59 16.5 549,008 22,806 0.0415 0.9585 52.69 17.5 527,041 11,071 0.0210 0.9790 50.50 18.5 501,730 85,846 0.1711 0.8289 49.44

19.5 375,885 56,619 0.1506 0.8494 40.98 20.5 250,008 32,570 0.1303 0.8697 34.81 21.5 217,218 21,306 0.0981 0.9019 30.27 22.5 184,659 5,250 0.0284 0.9716 27.30 23.5 183,886 28,226 0.1535 0.8465 26.52 24.5 129,629 874 0.0067 0.9933 22.45 25.5 109,801 7,702 0.0701 0.9299 22.30 26.5 102,099 10,017 0.0981 0.9019 20.74 27.5 89,405 13,020 0.1456 0.8544 18.71 28.5 76,385 3,545 0.0464 0.9536 15.99

29.5 72,840 2,649 0.0364 0.9636 15.25 30.5 70,191 21,507 0.3064 0.6936 14.69 31.5 8,945 0.0000 1.0000 10.19 32.5 8,945 332 0.0371 0.9629 10.19 33.5 9.81

A-108


ACCOUNT 382.00 - RADIO SITES

ORIGINAL LIFE TABLE



0.0 578,768 0.0000 1.0000 100.00 0.5 577,034 0.0000 1.0000 100.00 1.5 577,034 7,217 0.0125 0.9875 100.00 2.5 567,745 1,239 0.0022 0.9978 98.75 3.5 573,631 0.0000 1.0000 98.53 4.5 573,631 2,815 0.0049 0.9951 98.53 5.5 570,816 0.0000 1.0000 98.05 6.5 571,781 0.0000 1.0000 98.05 7.5 600,661 6,302 0.0105 0.9895 98.05 8.5 591,466 93 0.0002 0.9998 97.02

9.5 595,045 0.0000 1.0000 97.00 10.5 594,005 0.0000 1.0000 97.00 11.5 576,341 1,612 0.0028 0.9972 97.00 12.5 574,729 0.0000 1.0000 96.73 13.5 511,627 0.0000 1.0000 96.73 14.5 368,443 91 0.0002 0.9998 96.73 15.5 306,928 0.0000 1.0000 96.71 16.5 185,936 10,627 0.0572 0.9428 96.71 17.5 171,609 2,150 0.0125 0.9875 91.18 18.5 169,459 352 0.0021 0.9979 90.04

19.5 169,107 4,564 0.0270 0.9730 89.85 20.5 162,478 5,804 0.0357 0.9643 87.42 21.5 156,674 612 0.0039 0.9961 84.30 22.5 107,131 7,087 0.0662 0.9338 83.97 23.5 100,044 0.0000 1.0000 78.41 24.5 93,908 598 0.0064 0.9936 78.41 25.5 93,310 11,276 0.1208 0.8792 77.91 26.5 82,034 1,469 0.0179 0.9821 68.50 27.5 80,565 1,625 0.0202 0.9798 67.27 28.5 78,940 1,648 0.0209 0.9791 65.91

29.5 77,292 8,941 0.1157 0.8843 64.53 30.5 68,351 25,146 0.3679 0.6321 57.06 31.5 38,669 1,341 0.0347 0.9653 36.07 32.5 33,366 10,797 0.3236 0.6764 34.82 33.5 19,472 0.0000 1.0000 23.55 34.5 19,472 0.0000 1.0000 23.55 35.5 19,472 11,592 0.5953 0.4047 23.55 36.5 7,880 4,840 0.6142 0.3858 9.53 37.5 3,040 0.0000 1.0000 3.68 38.5 3,040 1,183 0.3891 0.6109 3.68

A-109






39.5 1,857 210 0.1131 0.8869 2.25 40.5 1,647 0.0000 1.0000 2.00 41.5 1,647 0.0000 1.0000 2.00 42.5 1,647 1,452 0.8816 0.1184 2.00 43.5 195 0.0000 1.0000 0.24 44.5 195 195 1.0000 0.0000 0.24 45.5 0.00

A-111


ACCOUNT 384.00 - COMMUNICATION CABLES

ORIGINAL LIFE TABLE



0.0 1,827,205 0.0000 1.0000 100.00 0.5 1,758,674 0.0000 1.0000 100.00 1.5 1,485,743 0.0000 1.0000 100.00 2.5 1,484,277 775 0.0005 0.9995 100.00 3.5 1,458,234 0.0000 1.0000 99.95 4.5 1,540,598 0.0000 1.0000 99.95 5.5 1,529,631 0.0000 1.0000 99.95 6.5 1,257,317 0.0000 1.0000 99.95 7.5 1,489,501 0.0000 1.0000 99.95 8.5 723,110 0.0000 1.0000 99.95

9.5 449,348 0.0000 1.0000 99.95 10.5 435,857 0.0000 1.0000 99.95 11.5 431,334 0.0000 1.0000 99.95 12.5 431,334 0.0000 1.0000 99.95 13.5 431,334 0.0000 1.0000 99.95 14.5 325,388 0.0000 1.0000 99.95 15.5 325,388 0.0000 1.0000 99.95 16.5 325,388 23,798 0.0731 0.9269 99.95 17.5 126,992 17,417 0.1372 0.8628 92.64 18.5 109,575 0.0000 1.0000 79.93

19.5 33,788 0.0000 1.0000 79.93 20.5 51,238 0.0000 1.0000 79.93 21.5 51,238 0.0000 1.0000 79.93 22.5 51,276 0.0000 1.0000 79.93 23.5 62,710 0.0000 1.0000 79.93 24.5 62,710 0.0000 1.0000 79.93 25.5 69,921 33,788 0.4832 0.5168 79.93 26.5 36,133 0.0000 1.0000 41.31 27.5 36,133 0.0000 1.0000 41.31 28.5 36,133 17,450 0.4829 0.5171 41.31

29.5 19,532 0.0000 1.0000 21.36 30.5 19,532 38 0.0019 0.9981 21.36 31.5 19,494 11,434 0.5865 0.4135 21.32 32.5 16,793 379 0.0226 0.9774 8.82 33.5 16,939 7,211 0.4257 0.5743 8.62 34.5 9,728 0.0000 1.0000 4.95 35.5 9,728 0.0000 1.0000 4.95 36.5 9,728 0.0000 1.0000 4.95 37.5 9,728 849 0.0873 0.9127 4.95 38.5 8,879 0.0000 1.0000 4.52

A-112






39.5 8,879 0.0000 1.0000 4.52 40.5 8,879 7,262 0.8179 0.1821 4.52 41.5 1,617 525 0.3247 0.6753 0.82 42.5 0.55

APPENDIX B

NET SALVAGE STATISTICS

B-2


HYDRO PRODUCTION PLANT - ALL ACCOUNTS

SUMMARY OF BOOK SALVAGE

COST OF GROSS NET REMOVAL SALVAGE SALVAGE YEAR RETIREMENTS AMOUNT PCT AMOUNT PCT AMOUNT PCT

1976 13,026 4,263 33 0 4,263- 33- 1977 93,651 5,340 6 6,172 7 832 1 1978 153,825 11,880 8 1,383 1 10,497- 7- 1979 216,689 42,834 20 0 42,834- 20- 1980 58,096 7,434 13 0 7,434- 13- 1981 176,662 15,829 9 5,000 3 10,829- 6- 1982 112,902 13,606 12 291 0 13,315- 12- 1983 622,353 62,201 10 706 0 61,495- 10- 1984 214,685 7,248 3 2,448 1 4,800- 2- 1985 326,146 40,098 12 19,936 6 20,162- 6- 1986 213,292 40,731 19 37,679 18 3,052- 1- 1987 418,535 84,545 20 229 0 84,316- 20- 1988 122,353 25,334 21 83,754 68 58,420 48 1989 374,685 43,992 12 8- 0 44,000- 12- 1990 458,300 68,601 15 525 0 68,076- 15- 1991 191,896 50,886 27 0 50,886- 27- 1992 245,358 14,431 6 54,166 22 39,735 16 1993 72,285 19,768 27 3,863- 5- 23,631- 33- 1994 181,301 41,612 23 182,450 101 140,838 78 1995 445,220 70,341 16 0 70,341- 16- 1996 180,927 37,327 21 0 37,327- 21- 1997 556,891 27,502 5 0 27,502- 5- 1998 275,574 84,467 31 0 84,467- 31- 1999 787,325 270,332 34 0 270,332- 34-

TOTAL 6,511,977 1,090,602 17 390,868 6 699,734- 11-

THREE-YEAR MOVING AVERAGES

76-78 86,834 7,161 8 2,518 3 4,643- 5- 77-79 154,722 20,018 13 2,518 2 17,500- 11- 78-80 142,870 20,716 14 461 0 20,255- 14- 79-81 150,482 22,032 15 1,667 1 20,365- 14- 80-82 115,887 12,290 11 1,764 2 10,526- 9- 81-83 303,972 30,545 10 1,999 1 28,546- 9- 82-84 316,647 27,685 9 1,148 0 26,537- 8- 83-85 387,728 36,516 9 7,697 2 28,819- 7- 84-86 251,374 29,359 12 20,021 8 9,338- 4- 85-87 319,324 55,125 17 19,281 6 35,844- 11- 86-88 251,393 50,203 20 40,554 16 9,649- 4- 87-89 305,191 51,290 17 27,992 9 23,298- 8- 88-90 318,446 45,976 14 28,090 9 17,886- 6- 89-91 341,627 54,493 16 172 0 54,321- 16-

B-3


HYDRO PRODUCTION PLANT - ALL ACCOUNTS




90-92 298,518 44,639 15 18,230 6 26,409- 9- 91-93 169,846 28,362 17 16,768 10 11,594- 7- 92-94 166,315 25,270 15 77,584 47 52,314 31 93-95 232,935 43,907 19 59,529 26 15,622 7 94-96 269,149 49,760 18 60,817 23 11,057 4 95-97 394,346 45,057 11 0 45,057- 11- 96-98 337,797 49,765 15 0 49,765- 15- 97-99 539,930 127,434 24 0 127,434- 24-

FIVE-YEAR AVERAGE

95-99 449,187 97,994 22 0 97,994- 22-

B-4


OTHER PRODUCTION PLANT - ALL ACCOUNTS



1977 14,090 0 1,545 11 1,545 11 1978 150 0 0 0 1979 333 0 0 0 1980 1981 1982 38,426 249 1 0 249- 1- 1983 27,838 871 3 1 0 870- 3- 1984 24,089 500 2 338 1 162- 1- 1985 13,345 426 3 324 2 102- 1- 1986 10,885 4,510 41 0 4,510- 41- 1987 136,510 21,638 16 0 21,638- 16- 1988 30,100 7,105 24 0 7,105- 24- 1989 3,747 108 3 0 108- 3- 1990 28,400 3,657 13 0 3,657- 13- 1991 40,689 601 1 0 601- 1- 1992 4,000 0 0 0 1993 93,144 29,147 31 0 29,147- 31- 1994 167,629 15,108 9 0 15,108- 9- 1995 44,946 54,018 120 0 54,018-120- 1996 138,078 30,328 22 0 30,328- 22- 1997 45,630 12,706 28 0 12,706- 28- 1998 1,699,761 116,979 7 394 0 116,585- 7- 1999 185,402 275,360 149 18,400 10 256,960-139-

TOTAL 2,747,192 573,311 21 21,002 1 552,309- 20-


77-79 4,858 0 515 11 515 11 78-80 161 0 0 0 79-81 111 0 0 0 80-82 12,809 83 1 0 83- 1- 81-83 22,088 373 2 0 373- 2- 82-84 30,118 540 2 113 0 427- 1- 83-85 21,757 599 3 221 1 378- 2- 84-86 16,106 1,812 11 221 1 1,591- 10- 85-87 53,580 8,858 17 108 0 8,750- 16- 86-88 59,165 11,084 19 0 11,084- 19- 87-89 56,786 9,617 17 0 9,617- 17- 88-90 20,749 3,623 17 0 3,623- 17- 89-91 24,279 1,455 6 0 1,455- 6- 90-92 24,363 1,419 6 0 1,419- 6- 91-93 45,944 9,916 22 0 9,916- 22-

B-5


OTHER PRODUCTION PLANT - ALL ACCOUNTS




92-94 88,258 14,752 17 0 14,752- 17- 93-95 101,906 32,758 32 0 32,758- 32- 94-96 116,884 33,151 28 0 33,151- 28- 95-97 76,218 32,351 42 0 32,351- 42- 96-98 627,823 53,338 8 131 0 53,207- 8- 97-99 643,598 135,015 21 6,265 1 128,750- 20-

FIVE-YEAR AVERAGE

95-99 422,763 97,878 23 3,759 1 94,119- 22-

B-6


SUBSTATIONS - ALL ACCOUNTS



1976 209,702 4,114 2 6,253 3 2,139 1 1977 715,030 12,172 2 24,614 3 12,442 2 1978 324,510 21,609 7 84,012 26 62,403 19 1979 122,514 10,227 8 17,454 14 7,227 6 1980 113,778 2,436 2 45,517 40 43,081 38 1981 238,697 147,479 62 61,857 26 85,622- 36- 1982 129,423 3,099 2 7,165 6 4,066 3 1983 122,630 11,041 9 15,891 13 4,850 4 1984 175,717 13,590 8 13,396 8 194- 0 1985 406,932 18,807 5 8,078 2 10,729- 3- 1986 192,045 12,595 7 6,350 3 6,245- 3- 1987 321,499 27,183 8 7,263 2 19,920- 6- 1988 293,006 44,292 15 34,462 12 9,830- 3- 1989 171,633 51,567 30 7,769- 5- 59,336- 35- 1990 439,514 61,127 14 25,181 6 35,946- 8- 1991 256,468 39,146 15 23,514 9 15,632- 6- 1992 490,044 36,153 7 2,086 0 34,067- 7- 1993 124,896 37,515 30 3,426 3 34,089- 27- 1994 457,823 83,034 18 101,855 22 18,821 4 1995 220,360 47,975 22 101,135 46 53,160 24 1996 408,816 63,917 16 10,702 3 53,215- 13- 1997 462,017 73,776 16 18,898 4 54,878- 12- 1998 453,867 57,107 13 17,258 4 39,849- 9- 1999 1,100,914 253,110 23 13,300 1 239,810- 22-

TOTAL 7,951,835 1,133,071 14 641,898 8 491,173- 6-


76-78 416,414 12,632 3 38,293 9 25,661 6 77-79 387,351 14,669 4 42,027 11 27,358 7 78-80 186,934 11,424 6 48,994 26 37,570 20 79-81 158,330 53,381 34 41,609 26 11,772- 7- 80-82 160,633 51,005 32 38,180 24 12,825- 8- 81-83 163,583 53,873 33 28,304 17 25,569- 16- 82-84 142,590 9,243 6 12,151 9 2,908 2 83-85 235,093 14,479 6 12,455 5 2,024- 1- 84-86 258,231 14,997 6 9,275 4 5,722- 2- 85-87 306,825 19,528 6 7,230 2 12,298- 4- 86-88 268,850 28,023 10 16,025 6 11,998- 4- 87-89 262,046 41,014 16 11,319 4 29,695- 11- 88-90 301,384 52,329 17 17,291 6 35,038- 12- 89-91 289,205 50,613 18 13,642 5 36,971- 13-

B-7


SUBSTATIONS - ALL ACCOUNTS




90-92 395,342 45,475 12 16,927 4 28,548- 7- 91-93 290,469 37,605 13 9,675 3 27,930- 10- 92-94 357,588 52,234 15 35,789 10 16,445- 5- 93-95 267,693 56,175 21 68,805 26 12,630 5 94-96 362,333 64,975 18 71,231 20 6,256 2 95-97 363,731 61,889 17 43,578 12 18,311- 5- 96-98 441,567 64,933 15 15,619 4 49,314- 11- 97-99 672,266 127,998 19 16,485 2 111,513- 17-

FIVE-YEAR AVERAGE

95-99 529,195 99,177 19 32,259 6 66,918- 13-

B-8


TRANSMISSION - ALL ACCOUNTS



1976 74,518 27,005 36 22,953 31 4,052- 5- 1977 170,467 89,070 52 103,137 61 14,067 8 1978 166,933 20,255 12 26,050 16 5,795 3 1979 53,320 9,423 18 27,253 51 17,830 33 1980 192,641 14,937 8 29,762 15 14,825 8 1981 439,424 18,798 4 16,820 4 1,978- 0 1982 533,077 23,296 4 68,325 13 45,029 8 1983 26,333 8,388 32 8,175 31 213- 1- 1984 152,266 24,524 16 8,112 5 16,412- 11- 1985 780,922 16,683 2 15,442 2 1,241- 0 1986 68,915 19,596 28 19,343 28 253- 0 1987 393,705 43,333 11 18,684 5 24,649- 6- 1988 108,574 145,293 134 235,666 217 90,373 83 1989 214,840 112,599 52 48,771 23 63,828- 30- 1990 293,667 145,621 50 11,387 4 134,234- 46- 1991 312,777 103,835 33 16,558 5 87,277- 28- 1992 532,439 192,372 36 91,746 17 100,626- 19- 1993 245,837 77,899 32 51,560 21 26,339- 11- 1994 189,108 210,310 111 140,666 74 69,644- 37- 1995 243,428 126,204 52 72,160 30 54,044- 22- 1996 217,266 140,234 65 23,602 11 116,632- 54- 1997 191,233 152,957 80 4,219 2 148,738- 78- 1998 550,254 191,336 35 21,566 4 169,770- 31- 1999 319,663 163,447 51 17,105 5 146,342- 46-

TOTAL 6,471,607 2,077,415 32 1,099,062 17 978,353- 15-


76-78 137,306 45,443 33 50,713 37 5,270 4 77-79 130,240 39,583 30 52,147 40 12,564 10 78-80 137,631 14,872 11 27,688 20 12,816 9 79-81 228,462 14,386 6 24,612 11 10,226 4 80-82 388,381 19,010 5 38,302 10 19,292 5 81-83 332,945 16,827 5 31,107 9 14,280 4 82-84 237,225 18,736 8 28,204 12 9,468 4 83-85 319,840 16,532 5 10,576 3 5,956- 2- 84-86 334,034 20,268 6 14,299 4 5,969- 2- 85-87 414,514 26,537 6 17,823 4 8,714- 2- 86-88 190,398 69,407 36 91,231 48 21,824 11 87-89 239,040 100,408 42 101,040 42 632 0 88-90 205,694 134,504 65 98,608 48 35,896- 17- 89-91 273,761 120,685 44 25,572 9 95,113- 35-

B-9


TRANSMISSION - ALL ACCOUNTS




90-92 379,628 147,276 39 39,897 11 107,379- 28- 91-93 363,684 124,702 34 53,288 15 71,414- 20- 92-94 322,461 160,194 50 94,657 29 65,537- 20- 93-95 226,124 138,138 61 88,129 39 50,009- 22- 94-96 216,601 158,916 73 78,809 36 80,107- 37- 95-97 217,309 139,798 64 33,327 15 106,471- 49- 96-98 319,584 161,509 51 16,462 5 145,047- 45- 97-99 353,717 169,247 48 14,297 4 154,950- 44-

FIVE-YEAR AVERAGE

95-99 304,369 154,836 51 27,730 9 127,106- 42-

B-10





1983 346 0 0 0 1984 1985 1986 6 0 0 0 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 4,922 0 0 0 1997 8,126 0 0 0 1998 5,796 0 0 0 1999 5,938 0 0 0

TOTAL 25,134 0 0 0


83-85 115 0 0 0 84-86 2 0 0 0 85-87 2 0 0 0 86-88 2 0 0 0 87-89 88-90 89-91 90-92 91-93 92-94 93-95 94-96 1,641 0 0 0 95-97 4,349 0 0 0 96-98 6,281 0 0 0 97-99 6,620 0 0 0

FIVE-YEAR AVERAGE

95-99 4,956 0 0 0

B-11


ACCOUNT 361.10/361.11/361.14/361.30 - O/H CONDUCTOR - COPPER



1976 132,517 41,769 32 79,253 60 37,484 28 1977 95,956 40,152 42 46,300 48 6,148 6 1978 173,991 39,827 23 88,533 51 48,706 28 1979 123,830 36,705 30 79,504 64 42,799 35 1980 109,738 28,428 26 80,899 74 52,471 48 1981 126,244 41,099 33 85,428 68 44,329 35 1982 71,496 58,670 82 43,990 62 14,680- 21- 1983 58,006 29,082 50 50,786 88 21,704 37 1984 91,364 75,982 83 41,804 46 34,178- 37- 1985 146,796 80,316 55 74,289 51 6,027- 4- 1986 52,591 17,995 34 27,795 53 9,800 19 1987 45,990 46,400 101 24,076 52 22,324- 49- 1988 77,981 33,166 43 23,741 30 9,425- 12- 1989 75,814 44,423 59 52,127 69 7,704 10 1990 115,821 47,204 41 17,431- 15- 64,635- 56- 1991 114,894 48,610 42 54,402- 47- 103,012- 90- 1992 48,525 47,798 99 13,431- 28- 61,229-126- 1993 54,537 42,373 78 59,488-109- 101,861-187- 1994 45,980 12,785 28 18,934- 41- 31,719- 69- 1995 38,539 35,154 91 8,124 21 27,030- 70- 1996 66,072 53,514 81 40,880 62 12,634- 19- 1997 37,599 41,250 110 29,192 78 12,058- 32- 1998 27,902 23,437 84 35,149 126 11,712 42 1999 561,065 129,222 23 28,349 5 100,873- 18-

TOTAL 2,493,248 1,095,361 44 776,533 31 318,828- 13-


76-78 134,155 40,583 30 71,362 53 30,779 23 77-79 131,259 38,895 30 71,446 54 32,551 25 78-80 135,853 34,987 26 82,979 61 47,992 35 79-81 119,937 35,411 30 81,944 68 46,533 39 80-82 102,493 42,732 42 70,106 68 27,374 27 81-83 85,249 42,950 50 60,068 70 17,118 20 82-84 73,622 54,578 74 45,527 62 9,051- 12- 83-85 98,722 61,793 63 55,626 56 6,167- 6- 84-86 96,917 58,098 60 47,963 49 10,135- 10- 85-87 81,792 48,237 59 42,053 51 6,184- 8- 86-88 58,854 32,520 55 25,204 43 7,316- 12- 87-89 66,595 41,330 62 33,315 50 8,015- 12- 88-90 89,872 41,598 46 19,479 22 22,119- 25- 89-91 102,176 46,746 46 6,569- 6- 53,315- 52-

B-12


ACCOUNT 361.10/361.11/361.14/361.30 - O/H CONDUCTOR - COPPER




90-92 93,080 47,871 51 28,421- 31- 76,292- 82- 91-93 72,652 46,260 64 42,440- 58- 88,700-122- 92-94 49,681 34,319 69 30,618- 62- 64,937-131- 93-95 46,352 30,104 65 23,433- 51- 53,537-116- 94-96 50,197 33,818 67 10,023 20 23,795- 47- 95-97 47,403 43,306 91 26,065 55 17,241- 36- 96-98 43,858 39,400 90 35,074 80 4,326- 10- 97-99 208,855 64,636 31 30,897 15 33,739- 16-

FIVE-YEAR AVERAGE

95-99 146,235 56,515 39 28,339 19 28,176- 19-

B-13


ACCOUNT 361.12 & 361.13 & 361.15 - O/H CONDUCTOR - ALUMINUM



1976 114,352 32,493 28 10,057 9 22,436- 20- 1977 108,780 41,355 38 4,782 4 36,573- 34- 1978 140,791 33,261 24 37,806 27 4,545 3 1979 154,624 37,692 24 36,061 23 1,631- 1- 1980 164,657 34,710 21 42,215 26 7,505 5 1981 174,862 37,541 21 32,471 19 5,070- 3- 1982 218,786 112,179 51 56,834 26 55,345- 25- 1983 160,455 49,844 31 43,408 27 6,436- 4- 1984 153,914 66,712 43 35,513 23 31,199- 20- 1985 249,623 113,757 46 34,204 14 79,553- 32- 1986 186,915 108,955 58 24,317 13 84,638- 45- 1987 198,281 73,590 37 26,558 13 47,032- 24- 1988 217,376 139,050 64 32,336 15 106,714- 49- 1989 317,420 217,138 68 75,674 24 141,464- 45- 1990 332,374 103,431 31 16,365- 5- 119,796- 36- 1991 325,342 106,513 33 52,085- 16- 158,598- 49- 1992 232,436 104,733 45 46,894- 20- 151,627- 65- 1993 253,834 92,848 37 10,810- 4- 103,658- 41- 1994 254,897 28,014 11 38,740- 15- 66,754- 26- 1995 318,265 124,635 39 28,058- 9- 152,693- 48- 1996 186,416 73,900 40 30,673 16 43,227- 23- 1997 169,004 87,657 52 34,899 21 52,758- 31- 1998 197,011 77,707 39 29,196 15 48,511- 25- 1999 545,297 204,262 37 24,783 5 179,479- 33-

TOTAL 5,375,712 2,101,977 39 418,835 8 1,683,142- 31-


76-78 121,308 35,703 29 17,548 14 18,155- 15- 77-79 134,732 37,436 28 26,216 19 11,220- 8- 78-80 153,357 35,221 23 38,694 25 3,473 2 79-81 164,714 36,648 22 36,916 22 268 0 80-82 186,102 61,477 33 43,840 24 17,637- 9- 81-83 184,701 66,521 36 44,238 24 22,283- 12- 82-84 177,718 76,245 43 45,252 25 30,993- 17- 83-85 187,997 76,771 41 37,708 20 39,063- 21- 84-86 196,817 96,475 49 31,345 16 65,130- 33- 85-87 211,606 98,767 47 28,360 13 70,407- 33- 86-88 200,857 107,198 53 27,737 14 79,461- 40- 87-89 244,359 143,259 59 44,856 18 98,403- 40- 88-90 289,057 153,206 53 30,548 11 122,658- 42- 89-91 325,045 142,361 44 2,408 1 139,953- 43-

B-14


ACCOUNT 361.12 & 361.13 & 361.15 - O/H CONDUCTOR - ALUMINUM




90-92 296,717 104,892 35 38,448- 13- 143,340- 48- 91-93 270,537 101,365 37 36,596- 14- 137,961- 51- 92-94 247,056 75,198 30 32,148- 13- 107,346- 43- 93-95 275,665 81,832 30 25,869- 9- 107,701- 39- 94-96 253,193 75,516 30 12,042- 5- 87,558- 35- 95-97 224,562 95,397 42 12,505 6 82,892- 37- 96-98 184,144 79,755 43 31,589 17 48,166- 26- 97-99 303,771 123,209 41 29,626 10 93,583- 31-

FIVE-YEAR AVERAGE

95-99 283,199 113,632 40 18,299 6 95,333- 34-

B-15


ACCOUNT 361.20 & 361.40 - DISTRIBUTION - UNDERGROUND CABLES



1976 15,435 5,850 38 2,499 16 3,351- 22- 1977 29,672 6,820 23 1,945 7 4,875- 16- 1978 10,173 3,903 38 7,184 71 3,281 32 1979 18,146 5,758 32 5,122 28 636- 4- 1980 7,019 1,035 15 413 6 622- 9- 1981 18,462 0 0 0 1982 13,029 0 0 0 1983 5,425 0 0 0 1984 9,668 0 0 0 1985 136,329 0 0 0 1986 42,361 0 0 0 1987 27,747 0 0 0 1988 27,914 0 0 0 1989 33,138 0 0 0 1990 63,650 0 80,445 126 80,445 126 1991 62,058 0 6,110 10 6,110 10 1992 12,570 0 1,212- 10- 1,212- 10- 1993 21,230 0 0 0 1994 61,710 0 333- 1- 333- 1- 1995 28,002 0 494 2 494 2 1996 50,538 2,165 4 9,782 19 7,617 15 1997 2,251 0 2,807-125- 2,807-125- 1998 4,980 37 1 950 19 913 18 1999

TOTAL 701,507 25,568 4 110,592 16 85,024 12


76-78 18,427 5,524 30 3,876 21 1,648- 9- 77-79 19,330 5,494 28 4,750 25 744- 4- 78-80 11,779 3,565 30 4,240 36 675 6 79-81 14,542 2,264 16 1,845 13 419- 3- 80-82 12,837 345 3 138 1 207- 2- 81-83 12,305 0 0 0 82-84 9,374 0 0 0 83-85 50,474 0 0 0 84-86 62,786 0 0 0 85-87 68,812 0 0 0 86-88 32,674 0 0 0 87-89 29,600 0 0 0 88-90 41,567 0 26,815 65 26,815 65 89-91 52,949 0 28,852 54 28,852 54

B-16


ACCOUNT 361.20 & 361.40 - DISTRIBUTION - UNDERGROUND CABLES




90-92 46,093 0 28,448 62 28,448 62 91-93 31,953 0 1,633 5 1,633 5 92-94 31,837 0 515- 2- 515- 2- 93-95 36,981 0 54 0 54 0 94-96 46,750 722 2 3,314 7 2,592 6 95-97 26,930 722 3 2,490 9 1,768 7 96-98 19,256 734 4 2,642 14 1,908 10 97-99 2,410 12 0 619- 26- 631- 26-

FIVE-YEAR AVERAGE

95-99 17,154 440 3 1,684 10 1,244 7

B-17


ACCOUNT 362.40 - DISTRIBUTION - STEEL TOWERS



1977 38,068 0 0 0 1978 1979 1980 1981 1982 1983 1984 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999

TOTAL 38,068 0 0 0


77-79 12,689 0 0 0 78-80 79-81 80-82 81-83 82-84 83-85 84-86 85-87 86-88 87-89 88-90 89-91 90-92 91-93

B-18






92-94 93-95 94-96 95-97 96-98 97-99

FIVE-YEAR AVERAGE

95-99

B-19





1976 339,322 22,029 6 125,561 37 103,532 31 1977 292,908 28,558 10 118,441 40 89,883 31 1978 320,116 22,212 7 45,087 14 22,875 7 1979 276,629 28,957 10 50,176 18 21,219 8 1980 652,796 24,086 4 57,568 9 33,482 5 1981 287,170 22,230 8 58,125 20 35,895 12 1982 386,991 25,909 7 64,306 17 38,397 10 1983 266,347 20,962 8 60,854 23 39,892 15 1984 324,804 26,377 8 66,612 21 40,235 12 1985 298,090 30,373 10 74,415 25 44,042 15 1986 320,832 39,069 12 102,154 32 63,085 20 1987 353,116 63,166 18 86,793 25 23,627 7 1988 320,397 60,541 19 85,322 27 24,781 8 1989 440,693 62,442 14 105,334 24 42,892 10 1990 434,043 93,205 21 131,171 30 37,966 9 1991 570,055 94,194 17 119,048 21 24,854 4 1992 553,001 75,827 14 139,543 25 63,716 12 1993 539,127 67,992 13 138,012 26 70,020 13 1994 624,544 94,884 15 151,019 24 56,135 9 1995 651,946 78,266 12 140,254 22 61,988 10 1996 821,347 91,578 11 189,371 23 97,793 12 1997 473,302 78,014 16 157,037 33 79,023 17 1998 286,015 67,032 23 127,506 45 60,474 21 1999 755,062 54,548 7 59,923 8 5,375 1

TOTAL 10,588,653 1,272,451 12 2,453,632 23 1,181,181 11


76-78 317,449 24,266 8 96,363 30 72,097 23 77-79 296,551 26,576 9 71,235 24 44,659 15 78-80 416,514 25,085 6 50,944 12 25,859 6 79-81 405,532 25,091 6 55,290 14 30,199 7 80-82 442,319 24,075 5 60,000 14 35,925 8 81-83 313,503 23,034 7 61,095 19 38,061 12 82-84 326,047 24,416 7 63,924 20 39,508 12 83-85 296,414 25,904 9 67,294 23 41,390 14 84-86 314,575 31,940 10 81,060 26 49,120 16 85-87 324,013 44,203 14 87,787 27 43,584 13 86-88 331,448 54,259 16 91,423 28 37,164 11 87-89 371,402 62,050 17 92,483 25 30,433 8 88-90 398,378 72,063 18 107,276 27 35,213 9 89-91 481,597 83,280 17 118,518 25 35,238 7

B-20






90-92 519,033 87,742 17 129,921 25 42,179 8 91-93 554,061 79,338 14 132,201 24 52,863 10 92-94 572,224 79,568 14 142,858 25 63,290 11 93-95 605,206 80,381 13 143,095 24 62,714 10 94-96 699,279 88,243 13 160,215 23 71,972 10 95-97 648,865 82,619 13 162,221 25 79,602 12 96-98 526,888 78,875 15 157,971 30 79,096 15 97-99 504,793 66,531 13 114,822 23 48,291 10

FIVE-YEAR AVERAGE

95-99 597,534 73,888 12 134,818 23 60,930 10

B-21


ACCOUNT 364.00 - DISTRIBUTION - TRANSFORMERS



1976 209,142 0 20,950 10 20,950 10 1977 301,115 0 11,869 4 11,869 4 1978 370,766 0 30,646 8 30,646 8 1979 324,223 277 0 22,112 7 21,835 7 1980 243,756 352 0 45,495 19 45,143 19 1981 343,984 2,209 1 9,958 3 7,749 2 1982 300,512 0 9,111 3 9,111 3 1983 345,070 203 0 30,557 9 30,354 9 1984 429,292 585 0 18,444 4 17,859 4 1985 202,997 294 0 5,596 3 5,302 3 1986 259,030 892 0 11,023 4 10,131 4 1987 235,686 601 0 6,422 3 5,821 2 1988 330,575 1,658 1 29,257 9 27,599 8 1989 371,252 5,113 1 14,079 4 8,966 2 1990 470,448 4,905 1 16,675 4 11,770 3 1991 339,804 4,659 1 26,611 8 21,952 6 1992 191,717 5,687 3 19,686 10 13,999 7 1993 230,692 7,268 3 28,350 12 21,082 9 1994 197,274 2,670 1 10,681 5 8,011 4 1995 227,683 211,488 93 58,141 26 153,347- 67- 1996 155,826 10,408 7 33,380 21 22,972 15 1997 845,887 4,487 1 6,360 1 1,873 0 1998 1,789,961 88,001 5 364,463 20 276,462 15 1999 1,419,119 78,045 5 428,942 30 350,897 25

TOTAL 10,135,811 429,802 4 1,258,808 12 829,006 8


76-78 293,674 0 21,155 7 21,155 7 77-79 332,035 92 0 21,542 6 21,450 6 78-80 312,915 210 0 32,751 10 32,541 10 79-81 303,988 946 0 25,855 9 24,909 8 80-82 296,084 854 0 21,521 7 20,667 7 81-83 329,855 804 0 16,542 5 15,738 5 82-84 358,291 263 0 19,371 5 19,108 5 83-85 325,786 361 0 18,199 6 17,838 5 84-86 297,106 590 0 11,688 4 11,098 4 85-87 232,571 596 0 7,680 3 7,084 3 86-88 275,097 1,050 0 15,567 6 14,517 5 87-89 312,504 2,457 1 16,586 5 14,129 5 88-90 390,758 3,892 1 20,004 5 16,112 4 89-91 393,835 4,892 1 19,122 5 14,230 4

B-22


ACCOUNT 364.00 - DISTRIBUTION - TRANSFORMERS




90-92 333,990 5,084 2 20,991 6 15,907 5 91-93 254,071 5,871 2 24,882 10 19,011 7 92-94 206,561 5,208 3 19,572 9 14,364 7 93-95 218,550 73,809 34 32,391 15 41,418- 19- 94-96 193,594 74,855 39 34,067 18 40,788- 21- 95-97 409,799 75,461 18 32,627 8 42,834- 10- 96-98 930,558 34,299 4 134,734 14 100,435 11 97-99 1,351,656 56,844 4 266,588 20 209,744 16

FIVE-YEAR AVERAGE

95-99 887,695 78,486 9 178,257 20 99,771 11

B-23


ACCOUNT 365.00 - DISTRIBUTION - SERVICES



1976 116,831 47,923 41 4,701 4 43,222- 37- 1977 123,300 58,412 47 6,263 5 52,149- 42- 1978 126,631 60,500 48 15,116 12 45,384- 36- 1979 138,960 63,186 45 17,372 13 45,814- 33- 1980 118,572 62,500 53 10,391 9 52,109- 44- 1981 146,271 76,388 52 14,830 10 61,558- 42- 1982 161,068 72,978 45 11,232 7 61,746- 38- 1983 165,847 81,841 49 15,508 9 66,333- 40- 1984 227,839 83,655 37 15,558 7 68,097- 30- 1985 166,496 86,937 52 18,404 11 68,533- 41- 1986 143,362 93,190 65 19,515 14 73,675- 51- 1987 121,573 113,175 93 13,435 11 99,740- 82- 1988 150,491 102,958 68 53,716 36 49,242- 33- 1989 166,620 130,934 79 24,406 15 106,528- 64- 1990 182,441 163,221 89 69,679 38 93,542- 51- 1991 149,716 161,073 108 63,727 43 97,346- 65- 1992 164,570 150,230 91 43,847 27 106,383- 65- 1993 158,154 121,755 77 40,719 26 81,036- 51- 1994 104,640 115,175 110 42,048 40 73,127- 70- 1995 87,789 104,798 119 35,449 40 69,349- 79- 1996 94,690 99,313 105 21,217 22 78,096- 82- 1997 61,501 91,488 149 16,317 27 75,171-122- 1998 27,057 73,289 271 14,685 54 58,604-217- 1999 176,631 108,307 61 21,903 12 86,404- 49-

TOTAL 3,281,050 2,323,226 71 610,038 19 1,713,188- 52-


76-78 122,254 55,612 45 8,693 7 46,919- 38- 77-79 129,630 60,699 47 12,917 10 47,782- 37- 78-80 128,054 62,062 48 14,293 11 47,769- 37- 79-81 134,601 67,358 50 14,198 11 53,160- 39- 80-82 141,970 70,622 50 12,151 9 58,471- 41- 81-83 157,729 77,069 49 13,857 9 63,212- 40- 82-84 184,918 79,491 43 14,099 8 65,392- 35- 83-85 186,727 84,144 45 16,490 9 67,654- 36- 84-86 179,232 87,927 49 17,826 10 70,101- 39- 85-87 143,810 97,767 68 17,118 12 80,649- 56- 86-88 138,475 103,108 74 28,889 21 74,219- 54- 87-89 146,228 115,689 79 30,519 21 85,170- 58- 88-90 166,517 132,371 79 49,267 30 83,104- 50- 89-91 166,259 151,743 91 52,604 32 99,139- 60-

B-24


ACCOUNT 365.00 - DISTRIBUTION - SERVICES




90-92 165,576 158,175 96 59,084 36 99,091- 60- 91-93 157,480 144,353 92 49,431 31 94,922- 60- 92-94 142,455 129,053 91 42,205 30 86,848- 61- 93-95 116,861 113,909 97 39,405 34 74,504- 64- 94-96 95,706 106,429 111 32,905 34 73,524- 77- 95-97 81,327 98,533 121 24,328 30 74,205- 91- 96-98 61,083 88,030 144 17,406 28 70,624-116- 97-99 88,396 91,028 103 17,635 20 73,393- 83-

FIVE-YEAR AVERAGE

95-99 89,534 95,439 107 21,914 24 73,525- 82-

B-25


ACCOUNT 366.00 - DISTRIBUTION - METERS



1976 267,479 0 0 0 1977 230,387 0 0 0 1978 118,924 44 0 38 0 6- 0 1979 119,222 27 0 2,599 2 2,572 2 1980 132,578 0 893 1 893 1 1981 157,254 0 303 0 303 0 1982 153,822 0 236 0 236 0 1983 139,459 0 503 0 503 0 1984 129,968 0 0 0 1985 107,970 0 0 0 1986 137,434 52 0 0 52- 0 1987 173,229 0 0 0 1988 178,275 0 0 0 1989 140,116 0 750 1 750 1 1990 123,401 0 0 0 1991 259,750 0 0 0 1992 148,500 211 0 0 211- 0 1993 240,308 130 0 337- 0 467- 0 1994 293,024 0 30 0 30 0 1995 267,494 0 0 0 1996 270,217 0 0 0 1997 258,728 0 0 0 1998 188,284 0 0 0 1999 463,615 10,421 2 0 10,421- 2-

TOTAL 4,699,438 10,885 0 5,015 0 5,870- 0


76-78 205,597 15 0 13 0 2- 0 77-79 156,178 24 0 879 1 855 1 78-80 123,575 24 0 1,177 1 1,153 1 79-81 136,351 9 0 1,265 1 1,256 1 80-82 147,885 0 477 0 477 0 81-83 150,178 0 347 0 347 0 82-84 141,083 0 246 0 246 0 83-85 125,799 0 168 0 168 0 84-86 125,124 17 0 0 17- 0 85-87 139,544 17 0 0 17- 0 86-88 162,979 17 0 0 17- 0 87-89 163,873 0 250 0 250 0 88-90 147,264 0 250 0 250 0 89-91 174,422 0 250 0 250 0

B-26


ACCOUNT 366.00 - DISTRIBUTION - METERS




90-92 177,217 70 0 0 70- 0 91-93 216,186 114 0 112- 0 226- 0 92-94 227,277 114 0 102- 0 216- 0 93-95 266,942 43 0 102- 0 145- 0 94-96 276,912 0 10 0 10 0 95-97 265,480 0 0 0 96-98 239,076 0 0 0 97-99 303,542 3,474 1 0 3,474- 1-

FIVE-YEAR AVERAGE

95-99 289,668 2,084 1 0 2,084- 1-

B-27


ACCOUNT 367.00 - DISTRIBUTION - UNDERGROUND



1977 18,627 0 0 0 1978 1,527 0 0 0 1979 1980 20 0 0 0 1981 1982 1983 1984 1985 37,480 0 0 0 1986 1987 1988 1989 1990 1991 9,931 0 0 0 1992 254 0 0 0 1993 1994 1995 1996 538 0 0 0 1997 1,688- 1,688- 1998 1999

TOTAL 68,377 0 1,688- 2- 1,688- 2-


77-79 6,718 0 0 0 78-80 516 0 0 0 79-81 7 0 0 0 80-82 7 0 0 0 81-83 82-84 83-85 12,493 0 0 0 84-86 12,493 0 0 0 85-87 12,493 0 0 0 86-88 87-89 88-90 89-91 3,310 0 0 0 90-92 3,395 0 0 0 91-93 3,395 0 0 0

B-28


ACCOUNT 367.00 - DISTRIBUTION - UNDERGROUND




92-94 85 0 0 0 93-95 94-96 179 0 0 0 95-97 179 0 563-315- 563-315- 96-98 179 0 563-315- 563-315- 97-99 563- 563-

FIVE-YEAR AVERAGE

95-99 108 0 338-313- 338-313-

B-29


ACCOUNT 371.00 - GENERAL - BUILDINGS AND STRUCTURES



1976 4,843 163 3 8,659 179 8,496 175 1977 300 0 1,650 550 1,650 550 1978 79,242 637 1 11,980 15 11,343 14 1979 5,552 520 9 26,283 473 25,763 464 1980 57,403 6,451 11 18,648 32 12,197 21 1981 35,733 1,746 5 25,401 71 23,655 66 1982 43,455 10,346 24 375 1 9,971- 23- 1983 160,675 5,884 4 1,228 1 4,656- 3- 1984 37,007 516 1 48,478 131 47,962 130 1985 78,642 939 1 1,837 2 898 1 1986 50,404 1,886 4 2,879 6 993 2 1987 39,555 7,433 19 700 2 6,733- 17- 1988 68,927 39,213 57 45,121 65 5,908 9 1989 248,470 48,248 19 12,616 5 35,632- 14- 1990 16,329 2,622 16 0 2,622- 16- 1991 23,928 9,157 38 12,049 50 2,892 12 1992 859,831 11,658 1 86,852 10 75,194 9 1993 29,875 7,811 26 0 7,811- 26- 1994 235,688 47,807 20 50,341 21 2,534 1 1995 84,430 26,455 31 0 26,455- 31- 1996 23,201 5,802 25 0 5,802- 25- 1997 404,294 38,948 10 9,826 2 29,122- 7- 1998 190,691 37,368 20 0 37,368- 20- 1999 176,260 11,040 6 0 11,040- 6-

TOTAL 2,954,735 322,650 11 364,923 12 42,273 1


76-78 28,128 267 1 7,430 26 7,163 25 77-79 28,365 386 1 13,304 47 12,918 46 78-80 47,399 2,536 5 18,970 40 16,434 35 79-81 32,896 2,906 9 23,444 71 20,538 62 80-82 45,530 6,181 14 14,808 33 8,627 19 81-83 79,954 5,992 7 9,001 11 3,009 4 82-84 80,379 5,582 7 16,694 21 11,112 14 83-85 92,108 2,446 3 17,181 19 14,735 16 84-86 55,351 1,114 2 17,731 32 16,617 30 85-87 56,200 3,419 6 1,805 3 1,614- 3- 86-88 52,962 16,177 31 16,233 31 56 0 87-89 118,984 31,631 27 19,479 16 12,152- 10- 88-90 111,242 30,028 27 19,246 17 10,782- 10- 89-91 96,242 20,009 21 8,222 9 11,787- 12-

B-30


ACCOUNT 371.00 - GENERAL - BUILDINGS AND STRUCTURES




90-92 300,029 7,812 3 32,967 11 25,155 8 91-93 304,545 9,542 3 32,967 11 23,425 8 92-94 375,131 22,425 6 45,731 12 23,306 6 93-95 116,664 27,358 23 16,780 14 10,578- 9- 94-96 114,440 26,688 23 16,780 15 9,908- 9- 95-97 170,642 23,735 14 3,275 2 20,460- 12- 96-98 206,062 27,373 13 3,275 2 24,098- 12- 97-99 257,082 29,119 11 3,275 1 25,844- 10-

FIVE-YEAR AVERAGE

95-99 175,775 23,923 14 1,965 1 21,958- 12-

B-31


ACCOUNT 372.00 - GENERAL - OFFICE EQUIPMENT



1976 6,059 0 0 0 1977 11,310 0 0 0 1978 24,993 0 0 0 1979 3,298 0 0 0 1980 7,807 0 0 0 1981 9,940 0 0 0 1982 4,157 0 0 0 1983 25,914 0 0 0 1984 6,488 0 0 0 1985 4,076 0 0 0 1986 4,712 0 0 0 1987 2,877 0 0 0 1988 12,259 0 0 0 1989 10,569 0 0 0 1990 22,631 0 0 0 1991 32,373 0 0 0 1992 43,262 0 0 0 1993 35,916 0 0 0 1994 5,673 0 0 0 1995 39,246 0 2,264 6 2,264 6 1996 118,269 0 5,719 5 5,719 5 1997 49,152 971 2 0 971- 2- 1998 69,867 503 1 0 503- 1- 1999 9,336 0 31,895 342 31,895 342

TOTAL 560,184 1,474 0 39,878 7 38,404 7


76-78 14,121 0 0 0 77-79 13,200 0 0 0 78-80 12,033 0 0 0 79-81 7,015 0 0 0 80-82 7,301 0 0 0 81-83 13,337 0 0 0 82-84 12,186 0 0 0 83-85 12,159 0 0 0 84-86 5,092 0 0 0 85-87 3,888 0 0 0 86-88 6,616 0 0 0 87-89 8,568 0 0 0 88-90 15,153 0 0 0 89-91 21,858 0 0 0

B-32






90-92 32,755 0 0 0 91-93 37,184 0 0 0 92-94 28,284 0 0 0 93-95 26,945 0 755 3 755 3 94-96 54,396 0 2,661 5 2,661 5 95-97 68,889 324 0 2,661 4 2,337 3 96-98 79,096 491 1 1,906 2 1,415 2 97-99 42,785 491 1 10,632 25 10,141 24

FIVE-YEAR AVERAGE

95-99 57,174 295 1 7,976 14 7,681 13

B-33


ACCOUNT 373.00 - GENERAL - STORES EQUIPMENT



1977 1,804 0 0 0 1978 1979 1980 1981 15,536 0 0 0 1982 1983 1984 1985 1986 2,829 0 0 0 1987 817 0 0 0 1988 1,652 0 0 0 1989 1990 2,842 0 0 0 1991 1992 43,621 0 0 0 1993 1994 361,625 0 0 0 1995 18,805 46,257 246 0 46,257-246- 1996 1997 19,277 0 0 0 1998 3,993 0 0 0 1999 1,479 0 0 0

TOTAL 474,280 46,257 10 0 46,257- 10-


77-79 601 0 0 0 78-80 79-81 5,179 0 0 0 80-82 5,179 0 0 0 81-83 5,179 0 0 0 82-84 83-85 84-86 943 0 0 0 85-87 1,215 0 0 0 86-88 1,766 0 0 0 87-89 823 0 0 0 88-90 1,498 0 0 0 89-91 947 0 0 0 90-92 15,488 0 0 0 91-93 14,540 0 0 0

B-34






92-94 135,082 0 0 0 93-95 126,810 15,419 12 0 15,419- 12- 94-96 126,810 15,419 12 0 15,419- 12- 95-97 12,694 15,419 121 0 15,419-121- 96-98 7,757 0 0 0 97-99 8,250 0 0 0

FIVE-YEAR AVERAGE

95-99 8,711 9,251 106 0 9,251-106-

B-35


ACCOUNT 374.00 - GENERAL - SHOP EQUIPMENT



1976 6,546 0 0 0 1977 1,921 0 0 0 1978 1979 1980 1981 1982 1983 1984 1985 1986 18,099 0 0 0 1987 1,898 0 0 0 1988 1,441 0 0 0 1989 1990 11,943 0 0 0 1991 567 0 0 0 1992 4,691 0 0 0 1993 1994 679 0 0 0 1995 884 0 0 0 1996 831 0 0 0 1997 672 0 0 0 1998 7,719 0 0 0 1999 1,132 0 0 0

TOTAL 59,023 0 0 0


76-78 2,822 0 0 0 77-79 640 0 0 0 78-80 79-81 80-82 81-83 82-84 83-85 84-86 6,033 0 0 0 85-87 6,666 0 0 0 86-88 7,146 0 0 0 87-89 1,113 0 0 0 88-90 4,461 0 0 0 89-91 4,170 0 0 0

B-36






90-92 5,734 0 0 0 91-93 1,753 0 0 0 92-94 1,790 0 0 0 93-95 521 0 0 0 94-96 798 0 0 0 95-97 796 0 0 0 96-98 3,074 0 0 0 97-99 3,174 0 0 0

FIVE-YEAR AVERAGE

95-99 2,248 0 0 0

B-37


ACCOUNT 375.00 - GENERAL - LABORATORY & TESTING EQUIPMENT



1976 799 0 0 0 1977 21,894 0 0 0 1978 4,358 0 0 0 1979 593 0 0 0 1980 1981 349 0 0 0 1982 869 0 0 0 1983 1984 15,112 0 0 0 1985 1,711 0 0 0 1986 784 0 0 0 1987 6,920 0 0 0 1988 6,979 0 0 0 1989 2,861 0 0 0 1990 1991 206 0 0 0 1992 13,047 0 0 0 1993 411 0 0 0 1994 10,531 0 0 0 1995 43,716 0 0 0 1996 163 0 0 0 1997 4,343 0 0 0 1998 132,205 0 0 0 1999 33,397 0 0 0

TOTAL 301,248 0 0 0


76-78 9,017 0 0 0 77-79 8,948 0 0 0 78-80 1,650 0 0 0 79-81 314 0 0 0 80-82 406 0 0 0 81-83 406 0 0 0 82-84 5,327 0 0 0 83-85 5,608 0 0 0 84-86 5,869 0 0 0 85-87 3,138 0 0 0 86-88 4,894 0 0 0 87-89 5,587 0 0 0 88-90 3,280 0 0 0 89-91 1,022 0 0 0

B-38






90-92 4,418 0 0 0 91-93 4,555 0 0 0 92-94 7,996 0 0 0 93-95 18,219 0 0 0 94-96 18,137 0 0 0 95-97 16,074 0 0 0 96-98 45,570 0 0 0 97-99 56,648 0 0 0

FIVE-YEAR AVERAGE

95-99 42,765 0 0 0

B-39


ACCOUNT 376.00 - GENERAL - MISCELLANEOUS EQUIPMENT



1976 10,646 0 0 0 1977 33,864 0 0 0 1978 1,804 0 0 0 1979 6,389 0 0 0 1980 10,706 0 0 0 1981 7,255 0 0 0 1982 6,334 0 0 0 1983 20,652 0 0 0 1984 12,257 0 0 0 1985 13,588 0 0 0 1986 3,860 0 0 0 1987 61,081 0 0 0 1988 55,023 0 0 0 1989 12,005 0 0 0 1990 227,110 0 0 0 1991 252,701 0 0 0 1992 242,210 0 0 0 1993 222,935 0 0 0 1994 18,016 0 0 0 1995 206,782 0 1,044 1 1,044 1 1996 1997 23,703 0 0 0 1998 285,129 769 0 0 769- 0 1999 39,446 0 0 0

TOTAL 1,773,496 769 0 1,044 0 275 0


76-78 15,438 0 0 0 77-79 14,019 0 0 0 78-80 6,300 0 0 0 79-81 8,117 0 0 0 80-82 8,098 0 0 0 81-83 11,414 0 0 0 82-84 13,081 0 0 0 83-85 15,499 0 0 0 84-86 9,902 0 0 0 85-87 26,176 0 0 0 86-88 39,988 0 0 0 87-89 42,703 0 0 0 88-90 98,046 0 0 0 89-91 163,939 0 0 0

B-40






90-92 240,674 0 0 0 91-93 239,282 0 0 0 92-94 161,054 0 0 0 93-95 149,244 0 348 0 348 0 94-96 74,933 0 348 0 348 0 95-97 76,828 0 348 0 348 0 96-98 102,944 256 0 0 256- 0 97-99 116,093 256 0 0 256- 0

FIVE-YEAR AVERAGE

95-99 111,012 154 0 209 0 55 0

B-41


ACCOUNT 377.00 - GENERAL - ENGINEERING EQUIPMENT



1977 2,444 0 0 0 1978 257 0 0 0 1979 1980 1981 1982 1983 2,853 0 0 0 1984 769 0 0 0 1985 148 0 0 0 1986 1987 669 0 0 0 1988 1989 1990 1991 1992 1,364 0 0 0 1993 1994 1995 1996 1997 1998 8,212 0 0 0 1999 6,892 0 0 0

TOTAL 23,608 0 0 0


77-79 900 0 0 0 78-80 86 0 0 0 79-81 80-82 81-83 951 0 0 0 82-84 1,207 0 0 0 83-85 1,257 0 0 0 84-86 306 0 0 0 85-87 272 0 0 0 86-88 223 0 0 0 87-89 223 0 0 0 88-90 89-91 90-92 455 0 0 0 91-93 455 0 0 0

B-42






92-94 455 0 0 0 93-95 94-96 95-97 96-98 2,737 0 0 0 97-99 5,035 0 0 0

FIVE-YEAR AVERAGE

95-99 3,021 0 0 0

B-43





1976 124,348 0 23,462 19 23,462 19 1977 110,821 0 13,341 12 13,341 12 1978 81,553 0 10,705 13 10,705 13 1979 81,046 0 12,560 15 12,560 15 1980 127,272 0 22,561 18 22,561 18 1981 186,427 85 0 25,364 14 25,279 14 1982 143,030 413 0 29,964 21 29,551 21 1983 92,917 179 0 11,477 12 11,298 12 1984 176,318 334 0 28,009 16 27,675 16 1985 236,329 409 0 29,849 13 29,440 12 1986 278,509 0 43,119 15 43,119 15 1987 264,368 0 38,802 15 38,802 15 1988 131,896 0 25,453 19 25,453 19 1989 132,471 0 26,845 20 26,845 20 1990 258,032 0 58,540 23 58,540 23 1991 138,611 0 18,505 13 18,505 13 1992 237,337 0 38,718 16 38,718 16 1993 209,555 0 43,080 21 43,080 21 1994 186,032 0 25,416 14 25,416 14 1995 134,171 0 35,456 26 35,456 26 1996 79,572 0 37,371 47 37,371 47 1997 331,874 0 48,576 15 48,576 15 1998 115,250 0 2,784 2 2,784 2 1999 233,791 0 27,162 12 27,162 12

TOTAL 4,091,530 1,420 0 677,119 17 675,699 17


76-78 105,574 0 15,836 15 15,836 15 77-79 91,140 0 12,202 13 12,202 13 78-80 96,624 0 15,275 16 15,275 16 79-81 131,582 28 0 20,162 15 20,134 15 80-82 152,243 166 0 25,963 17 25,797 17 81-83 140,791 226 0 22,268 16 22,042 16 82-84 137,422 309 0 23,150 17 22,841 17 83-85 168,521 307 0 23,112 14 22,805 14 84-86 230,385 248 0 33,659 15 33,411 15 85-87 259,735 136 0 37,257 14 37,121 14 86-88 224,924 0 35,791 16 35,791 16 87-89 176,245 0 30,367 17 30,367 17 88-90 174,133 0 36,946 21 36,946 21 89-91 176,371 0 34,630 20 34,630 20

B-44






90-92 211,327 0 38,588 18 38,588 18 91-93 195,168 0 33,434 17 33,434 17 92-94 210,975 0 35,738 17 35,738 17 93-95 176,586 0 34,651 20 34,651 20 94-96 133,258 0 32,748 25 32,748 25 95-97 181,872 0 40,468 22 40,468 22 96-98 175,565 0 29,577 17 29,577 17 97-99 226,972 0 26,174 12 26,174 12

FIVE-YEAR AVERAGE

95-99 178,932 0 30,270 17 30,270 17

B-45


ACCOUNT 378.20 - TRANSPORTATION-PICK-UP TRUCKS, WINDOW VANS



1976 76,935 0 14,419 19 14,419 19 1977 194,411 0 27,272 14 27,272 14 1978 117,670 0 20,360 17 20,360 17 1979 140,956 0 30,262 21 30,262 21 1980 189,104 0 37,925 20 37,925 20 1981 234,687 167 0 48,049 20 47,882 20 1982 192,122 446 0 34,468 18 34,022 18 1983 152,371 420 0 23,322 15 22,902 15 1984 253,637 559 0 46,893 18 46,334 18 1985 296,407 1,825 1 41,565 14 39,740 13 1986 411,189 0 53,406 13 53,406 13 1987 291,609 0 44,965 15 44,965 15 1988 485,410 0 91,137 19 91,137 19 1989 350,708 0 81,021 23 81,021 23 1990 225,867 0 37,234 16 37,234 16 1991 505,246 0 65,950 13 65,950 13 1992 455,597 61 0 65,336 14 65,275 14 1993 496,798 52 0 81,279 16 81,227 16 1994 592,278 141 0 75,541 13 75,400 13 1995 645,586 242 0 99,820 15 99,578 15 1996 342,615 0 54,438 16 54,438 16 1997 810,668 3,015 0 126,979 16 123,964 15 1998 399,694 0 61,392 15 61,392 15 1999 745,007 0 147,720 20 147,720 20

TOTAL 8,606,572 6,928 0 1,410,753 16 1,403,825 16


76-78 129,672 0 20,684 16 20,684 16 77-79 151,012 0 25,965 17 25,965 17 78-80 149,243 0 29,516 20 29,516 20 79-81 188,249 56 0 38,745 21 38,689 21 80-82 205,304 204 0 40,147 20 39,943 19 81-83 193,060 344 0 35,280 18 34,936 18 82-84 199,377 475 0 34,894 18 34,419 17 83-85 234,138 935 0 37,260 16 36,325 16 84-86 320,411 795 0 47,288 15 46,493 15 85-87 333,068 608 0 46,645 14 46,037 14 86-88 396,069 0 63,169 16 63,169 16 87-89 375,909 0 72,374 19 72,374 19 88-90 353,995 0 69,797 20 69,797 20 89-91 360,607 0 61,402 17 61,402 17

B-46






90-92 395,570 20 0 56,173 14 56,153 14 91-93 485,880 38 0 70,855 15 70,817 15 92-94 514,891 85 0 74,052 14 73,967 14 93-95 578,221 145 0 85,547 15 85,402 15 94-96 526,826 128 0 76,600 15 76,472 15 95-97 599,623 1,086 0 93,746 16 92,660 15 96-98 517,659 1,005 0 80,936 16 79,931 15 97-99 651,790 1,005 0 112,030 17 111,025 17

FIVE-YEAR AVERAGE

95-99 588,714 651 0 98,070 17 97,419 17

B-47


ACCOUNT 378.30 & 378.4-CAB & CHASSIS/TRUCKS W/ STAKE BODIES



1976 149,595 0 29,724 20 29,724 20 1977 138,522 0 14,801 11 14,801 11 1978 111,020 0 19,504 18 19,504 18 1979 164,939 0 39,929 24 39,929 24 1980 213,407 0 35,616 17 35,616 17 1981 287,923 118 0 46,910 16 46,792 16 1982 199,377 418 0 32,547 16 32,129 16 1983 182,861 394 0 23,481 13 23,087 13 1984 266,256 416 0 34,328 13 33,912 13 1985 397,684 1,691 0 48,376 12 46,685 12 1986 431,677 0 83,827 19 83,827 19 1987 234,342 0 34,245 15 34,245 15 1988 543,153 0 60,253 11 60,253 11 1989 353,947 702 0 72,535 20 71,833 20 1990 119,715 390 0 23,040 19 22,650 19 1991 567,478 12,953 2 70,266 12 57,313 10 1992 491,105 0 30,464 6 30,464 6 1993 726,234 0 45,489 6 45,489 6 1994 413,730 0 50,740 12 50,740 12 1995 493,263 0 32,606 7 32,606 7 1996 644,052 2,362 0 40,408 6 38,046 6 1997 325,291 0 31,975 10 31,975 10 1998 393,101 0 21,756 6 21,756 6 1999 189,634 0 18,191 10 18,191 10

TOTAL 8,038,306 19,444 0 941,011 12 921,567 11


76-78 133,046 0 21,343 16 21,343 16 77-79 138,160 0 24,745 18 24,745 18 78-80 163,122 0 31,683 19 31,683 19 79-81 222,090 39 0 40,818 18 40,779 18 80-82 233,569 179 0 38,358 16 38,179 16 81-83 223,387 310 0 34,313 15 34,003 15 82-84 216,165 409 0 30,119 14 29,710 14 83-85 282,267 834 0 35,395 13 34,561 12 84-86 365,206 702 0 55,510 15 54,808 15 85-87 354,568 564 0 55,483 16 54,919 15 86-88 403,057 0 59,442 15 59,442 15 87-89 377,147 234 0 55,678 15 55,444 15 88-90 338,938 364 0 51,943 15 51,579 15 89-91 347,047 4,682 1 55,280 16 50,598 15

B-48


ACCOUNT 378.30 & 378.4-CAB & CHASSIS/TRUCKS W/ STAKE BODIES




90-92 392,766 4,448 1 41,257 11 36,809 9 91-93 594,939 4,318 1 48,740 8 44,422 7 92-94 543,690 0 42,231 8 42,231 8 93-95 544,409 0 42,945 8 42,945 8 94-96 517,015 787 0 41,251 8 40,464 8 95-97 487,535 787 0 34,996 7 34,209 7 96-98 454,148 787 0 31,380 7 30,593 7 97-99 302,675 0 23,974 8 23,974 8

FIVE-YEAR AVERAGE

95-99 409,068 472 0 28,987 7 28,515 7

B-49





1976 33,168 0 0 0 1977 12,009 0 0 0 1978 8,236 0 0 0 1979 41,097 0 0 0 1980 26,170 0 0 0 1981 95,027 0 0 0 1982 56,413 0 0 0 1983 23,078 0 0 0 1984 30,733 0 0 0 1985 151,015 0 0 0 1986 186,209 0 0 0 1987 100,468 0 0 0 1988 64,374 0 0 0 1989 149,461 0 0 0 1990 58,037 0 0 0 1991 186,521 0 0 0 1992 175,061 0 0 0 1993 178,066 0 0 0 1994 354,672 0 0 0 1995 201,836 0 12,830 6 12,830 6 1996 405,228 0 28,623 7 28,623 7 1997 259,544 0 12,849 5 12,849 5 1998 44,746 0 0 0 1999 122,558 0 12,773 10 12,773 10

TOTAL 2,963,727 0 67,075 2 67,075 2


76-78 17,804 0 0 0 77-79 20,447 0 0 0 78-80 25,168 0 0 0 79-81 54,098 0 0 0 80-82 59,203 0 0 0 81-83 58,173 0 0 0 82-84 36,741 0 0 0 83-85 68,275 0 0 0 84-86 122,652 0 0 0 85-87 145,897 0 0 0 86-88 117,017 0 0 0 87-89 104,768 0 0 0 88-90 90,624 0 0 0 89-91 131,340 0 0 0

B-50






90-92 139,873 0 0 0 91-93 179,883 0 0 0 92-94 235,933 0 0 0 93-95 244,858 0 4,277 2 4,277 2 94-96 320,579 0 13,818 4 13,818 4 95-97 288,869 0 18,101 6 18,101 6 96-98 236,506 0 13,824 6 13,824 6 97-99 142,283 0 8,541 6 8,541 6

FIVE-YEAR AVERAGE

95-99 206,782 0 13,415 6 13,415 6

B-51





1976 6,055 0 4,743 78 4,743 78 1977 7,555 0 652 9 652 9 1978 10,730 0 0 0 1979 5,596 0 1,670 30 1,670 30 1980 9,742 0 3,364 35 3,364 35 1981 10,912 18 0 1,851 17 1,833 17 1982 20,328 80 0 6,505 32 6,425 32 1983 5,165 35 1 2,240 43 2,205 43 1984 34,387 1,180 3 10,802 31 9,622 28 1985 12,169 62 1 3,184 26 3,122 26 1986 40,742 0 6,576 16 6,576 16 1987 51,976 0 8,499 16 8,499 16 1988 47,006 0 4,375 9 4,375 9 1989 127,685 0 16,403 13 16,403 13 1990 37,743 0 9,560 25 9,560 25 1991 584 584 1992 109,454 0 9,069 8 9,069 8 1993 21,690 0 4,557 21 4,557 21 1994 117,038 0 26,435 23 26,435 23 1995 47,593 48 0 4,513 9 4,465 9 1996 114,131 0 9,103 8 9,103 8 1997 150,730 0 20,605 14 20,605 14 1998 123,183 0 51,349 42 51,349 42 1999 72,447 0 21,811 30 21,811 30

TOTAL 1,184,057 1,423 0 228,450 19 227,027 19


76-78 8,113 0 1,798 22 1,798 22 77-79 7,960 0 774 10 774 10 78-80 8,689 0 1,678 19 1,678 19 79-81 8,750 6 0 2,295 26 2,289 26 80-82 13,661 33 0 3,907 29 3,874 28 81-83 12,135 44 0 3,532 29 3,488 29 82-84 19,960 432 2 6,516 33 6,084 30 83-85 17,240 426 2 5,409 31 4,983 29 84-86 29,099 414 1 6,854 24 6,440 22 85-87 34,962 21 0 6,086 17 6,065 17 86-88 46,575 0 6,483 14 6,483 14 87-89 75,556 0 9,759 13 9,759 13 88-90 70,811 0 10,113 14 10,113 14 89-91 55,143 0 8,849 16 8,849 16

B-52






90-92 49,066 0 6,404 13 6,404 13 91-93 43,715 0 4,737 11 4,737 11 92-94 82,727 0 13,354 16 13,354 16 93-95 62,107 16 0 11,835 19 11,819 19 94-96 92,921 16 0 13,350 14 13,334 14 95-97 104,151 16 0 11,407 11 11,391 11 96-98 129,348 0 27,019 21 27,019 21 97-99 115,453 0 31,255 27 31,255 27

FIVE-YEAR AVERAGE

95-99 101,617 10 0 21,476 21 21,466 21

B-53


ACCOUNT 379.10 - COMPUTERS - HARDWARE



1990 65,924 0 6,190 9 6,190 9 1991 601,533 78 0 408,149 68 408,071 68 1992 207,639 0 0 0 1993 1,312,610 0 0 0 1994 88,106 0 0 0 1995 244,848 0 0 0 1996 1,970 0 0 0 1997 15,416 0 0 0 1998 4,482,551 0 0 0 1999 156,010 20,561 13 0 20,561- 13-

TOTAL 7,176,607 20,639 0 414,339 6 393,700 5


90-92 291,699 26 0 138,113 47 138,087 47 91-93 707,261 26 0 136,050 19 136,024 19 92-94 536,118 0 0 0 93-95 548,521 0 0 0 94-96 111,641 0 0 0 95-97 87,411 0 0 0 96-98 1,499,979 0 0 0 97-99 1,551,326 6,854 0 0 6,854- 0

FIVE-YEAR AVERAGE

95-99 980,159 4,112 0 0 4,112- 0

B-54


ACCOUNT 379.20 - COMPUTERS - SOFTWARE



1998 881,413 0 0 0 1999 642,806 13,708 2 0 13,708- 2-

TOTAL 1,524,219 13,708 1 0 13,708- 1-

FIVE-YEAR AVERAGE

95-99 304,844 2,742 1 0 2,742- 1-

B-55


ACCOUNT 380.00



1976 16,748 0 0 0 1977 19,287 0 0 0 1978 1979 1980 1981 1982 1983 1984 114,472 0 0 0 1985 1986 1987 1988 1989 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999

TOTAL 150,507 0 0 0


76-78 12,012 0 0 0 77-79 6,429 0 0 0 78-80 79-81 80-82 81-83 82-84 38,157 0 0 0 83-85 38,157 0 0 0 84-86 38,157 0 0 0 85-87 86-88 87-89 88-90 89-91

B-56


ACCOUNT 380.00




90-92 91-93 92-94 93-95 94-96 95-97 96-98 97-99

FIVE-YEAR AVERAGE

95-99

B-57


ACCOUNT 381.00 - MOBILE RADIOS



1991 2,072 0 0 0 1992 1993 1994 1995 1996 1997 3,512 0 0 0 1998 213,350 0 0 0 1999 15,046 0 0 0

TOTAL 233,980 0 0 0


91-93 691 0 0 0 92-94 93-95 94-96 95-97 1,171 0 0 0 96-98 72,287 0 0 0 97-99 77,303 0 0 0

FIVE-YEAR AVERAGE

95-99 46,382 0 0 0

B-58





1977 4,562 0 0 0 1978 1979 1980 1981 1982 1983 1984 53,582 0 0 0 1985 1986 916 916- 1987 2,761 2,712 49- 1988 1989 42,807 0 232 1 232 1 1990 1991 1992 2,520 1,850 670- 1993 445 634 189 1994 1995 8,982 0 0 0 1996 1997 1998 1999

TOTAL 109,933 6,642 6 5,428 5 1,214- 1-


77-79 1,521 0 0 0 78-80 79-81 80-82 81-83 82-84 17,861 0 0 0 83-85 17,861 0 0 0 84-86 17,861 305 2 0 305- 2- 85-87 1,226 904 322- 86-88 1,226 904 322- 87-89 14,269 920 6 981 7 61 0 88-90 14,269 0 77 1 77 1 89-91 14,269 0 77 1 77 1 90-92 840 617 223- 91-93 988 828 160-

B-59






92-94 988 828 160- 93-95 2,994 148 5 211 7 63 2 94-96 2,994 0 0 0 95-97 2,994 0 0 0 96-98 97-99

FIVE-YEAR AVERAGE

95-99 1,796 0 0 0

B-60


ACCOUNT 383.00 - RADIO EQUIPMENT



1996 1,748 0 0 0 1997 1998 174,865 0 0 0 1999 173,650 0 0 0

TOTAL 350,263 0 0 0


96-98 58,871 0 0 0 97-99 116,172 0 0 0

FIVE-YEAR AVERAGE

95-99 70,053 0 0 0

B-61





1990 379 0 0 0 1991 1992 1993 1994 1995 629 629- 1996 5,398 220 5,178- 1997 1998 95,974 0 0 0 1999 24,573 11,599 47 0 11,599- 47-

TOTAL 120,926 17,626 15 220 0 17,406- 14-


90-92 126 0 0 0 91-93 92-94 93-95 210 210- 94-96 2,009 73 1,936- 95-97 2,009 73 1,936- 96-98 31,991 1,799 6 73 0 1,726- 5- 97-99 40,182 3,866 10 0 3,866- 10-

FIVE-YEAR AVERAGE

95-99 24,109 3,525 15 44 0 3,481- 14-

B-62


ACCOUNT 386.00 - SCADA EQUIPMENT



1994 168,116 5,156 3 0 5,156- 3- 1995 131,945 0 0 0 1996 624 0 0 0 1997 1,858,202 0 0 0 1998 41,691 0 0 0 1999 390,626 15,843 4 0 15,843- 4-

TOTAL 2,591,204 20,999 1 0 20,999- 1-


94-96 100,228 1,719 2 0 1,719- 2- 95-97 663,590 0 0 0 96-98 633,506 0 0 0 97-99 763,506 5,281 1 0 5,281- 1-

FIVE-YEAR AVERAGE

95-99 484,618 3,169 1 0 3,169- 1-

B-63


ACCOUNT 389.10 - TELEPHONE AND DATA COLLECTION EQUIPMENT



1998 124,292 3,520 3 0 3,520- 3- 1999 137 137-

TOTAL 124,292 3,657 3 0 3,657- 3-

FIVE-YEAR AVERAGE

95-99 24,858 731 3 0 731- 3-

B-64


ACCOUNT 389.20 - TELEPHONE EQUIPMENT - FAX MACHINES



1998 107,588 0 0 0 1999

TOTAL 107,588 0 0 0

FIVE-YEAR AVERAGE

95-99 21,518 0 0 0

B-65


ACCOUNT 389.30 - TELEPHONE EQUIPMENT



1998 34,953 0 0 0 1999

TOTAL 34,953 0 0 0

FIVE-YEAR AVERAGE

95-99 6,991 0 0 0

B-66


ACCOUNT 391.00 - COMMUNICATIONS - TEST EQUIPMENT



1995 8,355 0 0 0 1996 1,625 0 0 0 1997 1998 36,301 0 0 0 1999

TOTAL 46,281 0 0 0


95-97 3,327 0 0 0 96-98 12,642 0 0 0 97-99 12,100 0 0 0

FIVE-YEAR AVERAGE

95-99 9,256 0 0 0

APPENDIX C

DETAILED DEPRECIATION CALCULATIONS

C-2


ACCOUNT 320.00 - LAND AND LAND CLEARING

CALCULATED ANNUAL AND ACCRUED DEPRECIATION RELATED TO ORIGINAL COST AT DECEMBER 31, 2001

ORIGINAL --ANNUAL ACCRUAL-- -ACCRUED DEPREC.- YEAR COST RATE AMOUNT FACTOR AMOUNT (1) (2) (3) (4) (5) (6)

SURVIVOR CURVE.. IOWA 75-R2.5 NET SALVAGE PERCENT.. 0

1924 12,170.00 1.08 131.44 .8370 10,186 1928 160.00 1.11 1.78 .8159 131 1930 250.00 1.12 2.80 .8008 200 1931 1,087.00 1.13 12.28 .7967 866 1932 3,626.00 1.13 40.97 .7854 2,848 1941 15,399.00 1.20 184.79 .7260 11,180 1943 9,075.00 1.21 109.81 .7079 6,424 1944 201.00 1.22 2.45 .7015 141 1946 1,610.00 1.23 19.80 .6827 1,099 1949 3,200.00 1.25 40.00 .6563 2,100 1951 11,452.00 1.26 144.30 .6363 7,287 1952 378.00 1.27 4.80 .6287 238 1954 55,986.00 1.28 716.62 .6080 34,039 1956 2,920.00 1.30 37.96 .5915 1,727 1957 3,055.00 1.30 39.72 .5785 1,767 1959 21,557.00 1.32 284.55 .5610 12,093 1963 74,052.00 1.34 992.30 .5159 38,203 1981 142.00 1.47 2.09 .3014 43 1982 3,200.00 1.47 47.04 .2867 917 1983 113,058.00 1.48 1,673.26 .2738 30,955 1984 132,423.00 1.49 1,973.10 .2608 34,536 1985 66,452.00 1.50 996.78 .2475 16,447 1986 45,935.00 1.51 693.62 .2341 10,753 1987 7,746.00 1.51 116.96 .2190 1,696 1999 109,120.00 1.68 1,833.22 .0420 4,583 2001 217,889.00 1.82 3,965.58 .0091 1,983

TOTAL 912,143.00 14,068.02 232,442

COMPOSITE ANNUAL ACCRUAL RATE, PERCENT.. 1.54

C-3





SURVIVOR CURVE.. IOWA 55-R3 NET SALVAGE PERCENT.. -10

1924 34,107.00 1.23 419.52 .9533 32,514 1928 17,327.00 1.28 221.79 .9408 16,301 1931 17,945.00 1.32 236.87 .9306 16,700 1935 3,800.00 1.37 52.06 .9111 3,462 1941 22,485.00 1.46 328.28 .8833 19,861 1942 11,211.00 1.47 164.80 .8747 9,806 1943 32,103.00 1.48 475.12 .8658 27,795 1946 5,310.00 1.52 80.71 .8436 4,480 1948 8,087.00 1.55 125.35 .8293 6,707 1951 6,542.00 1.59 104.02 .8030 5,253 1952 33,656.00 1.61 541.86 .7970 26,824 1953 35,883.00 1.62 581.30 .7857 28,193 1954 111,427.00 1.63 1,816.26 .7743 86,278 1955 33,828.00 1.64 554.78 .7626 25,797 1956 20,400.00 1.66 338.64 .7553 15,408 1957 11,282.00 1.67 188.41 .7432 8,385 1958 42,980.00 1.68 722.06 .7308 31,410 1959 89,346.00 1.69 1,509.95 .7183 64,177 1960 1,647.00 1.70 28.00 .7055 1,162 1962 430.00 1.73 7.44 .6834 294 1963 110,805.00 1.74 1,928.01 .6699 74,228 1964 1,515.00 1.75 26.51 .6563 994 1966 2,566.00 1.77 45.42 .6284 1,612 1971 1,905.00 1.83 34.86 .5582 1,063 1973 65,641.00 1.85 1,214.36 .5273 34,612 1980 10,075.00 1.92 193.44 .4128 4,159 1982 3,208.00 1.94 62.24 .3783 1,214 1983 77,923.00 1.95 1,519.50 .3608 28,115 1985 5,610.00 1.96 109.96 .3234 1,814 1986 16,513.00 1.97 325.31 .3054 5,043 1987 49,831.00 1.98 986.65 .2871 14,306 1989 19,036.00 2.00 380.72 .2500 4,759 1991 3,865.00 2.01 77.69 .2111 816 1992 116,203.00 2.02 2,347.30 .1919 22,299 1993 11,715.00 2.03 237.81 .1726 2,022 1997 719,400.00 2.07 14,891.58 .0932 67,048 2000 80,764.00 2.11 1,704.12 .0317 2,560

34,582.70 697,471 NET SALVAGE ADJUSTMENT 3,458.27 69,747

TOTAL 1,836,371.00 38,040.97 767,218


C-4





SURVIVOR CURVE.. IOWA 75-R2.5 NET SALVAGE PERCENT.. -15

1904 16,500.00 0.93 153.45 .9068 14,962 1917 18,639.00 1.03 191.98 .8704 16,223 1921 6,011.00 1.05 63.12 .8453 5,081 1923 44,920.00 1.07 480.64 .8400 37,733 1924 186,313.00 1.08 2,012.18 .8370 155,944 1929 20,000.00 1.11 222.00 .8048 16,096 1931 81,182.00 1.13 917.36 .7967 64,678 1932 18,051.00 1.13 203.98 .7854 14,177 1937 666.00 1.17 7.79 .7547 503 1941 187,037.00 1.20 2,244.44 .7260 135,789 1942 10,250.00 1.20 123.00 .7140 7,319 1943 11,700.00 1.21 141.57 .7079 8,282 1945 414.00 1.22 5.05 .6893 285 1946 54,410.00 1.23 669.24 .6827 37,146 1951 99,832.00 1.26 1,257.88 .6363 63,523 1954 301,434.00 1.28 3,858.36 .6080 183,272 1956 89,700.00 1.30 1,166.10 .5915 53,058 1957 136,773.00 1.30 1,778.05 .5785 79,123 1958 86,398.00 1.31 1,131.81 .5699 49,238 1959 457,267.00 1.32 6,035.92 .5610 256,527 1960 2,430.00 1.32 32.08 .5478 1,331 1961 432.00 1.33 5.75 .5387 233 1962 1,656.00 1.34 22.19 .5293 877 1963 109,742.00 1.34 1,470.54 .5159 56,616 1964 59,451.00 1.35 802.59 .5063 30,100 1965 2,590.00 1.36 35.22 .4964 1,286 1966 125.00 1.36 1.70 .4828 60 1968 591.00 1.38 8.16 .4623 273 1970 895.00 1.39 12.44 .4379 392 1972 1,214.00 1.40 17.00 .4130 501 1973 2,227.00 1.41 31.40 .4019 895 1974 5,563.00 1.42 78.99 .3905 2,172 1975 7,490.00 1.42 106.36 .3763 2,818 1976 2,591.00 1.43 37.05 .3647 945 1977 6,955.00 1.44 100.15 .3528 2,454 1978 5,181.00 1.44 74.61 .3384 1,753 1979 42,005.00 1.45 609.07 .3263 13,706

C-5






1980 91,702.00 1.46 1,338.85 .3139 28,785 1981 84,072.00 1.47 1,235.86 .3014 25,339 1982 63,694.00 1.47 936.30 .2867 18,261 1983 674,300.00 1.48 9,979.64 .2738 184,623 1984 250,606.00 1.49 3,734.03 .2608 65,358 1985 48,285.00 1.50 724.28 .2475 11,951 1986 58,401.00 1.51 881.86 .2341 13,672 1987 52,947.00 1.51 799.50 .2190 11,595 1988 70,912.00 1.52 1,077.86 .2052 14,551 1989 4,664.00 1.53 71.36 .1913 892 1990 27,709.00 1.54 426.72 .1771 4,907 1991 73,686.00 1.55 1,142.13 .1628 11,996 1994 1,108.00 1.59 17.62 .1193 132 1995 4,883.00 1.60 78.13 .1040 508 1996 27,970.00 1.61 450.32 .0886 2,478 1998 26,759.00 1.65 441.52 .0578 1,547 1999 44,329.00 1.68 744.73 .0420 1,862 2000 764,673.00 1.72 13,152.38 .0258 19,729 2001 165,035.00 1.82 3,003.64 .0091 1,502

66,345.95 1,735,059 NET SALVAGE ADJUSTMENT 9,951.89 260,259

TOTAL 4,614,370.00 76,297.84 1,995,318


C-6





SURVIVOR CURVE.. IOWA 60-S2 NET SALVAGE PERCENT.. -15

1913 33,500.00 1.06 355.10 .9381 31,426 1917 29,076.00 1.09 316.93 .9211 26,782 1919 9,750.00 1.11 108.23 .9158 8,929 1920 2,400.00 1.12 26.88 .9128 2,191 1924 70,025.00 1.16 812.29 .8990 62,952 1930 6,922.00 1.22 84.45 .8723 6,038 1931 104,362.00 1.23 1,283.65 .8672 90,503 1932 1,504.00 1.24 18.65 .8618 1,296 1933 1,270.00 1.26 16.00 .8631 1,096 1934 13,454.00 1.27 170.87 .8573 11,534 1937 384.00 1.30 4.99 .8385 322 1941 263,295.00 1.35 3,554.48 .8168 215,059 1942 89,090.00 1.36 1,211.62 .8092 72,092 1943 282,243.00 1.37 3,866.73 .8015 226,218 1946 81,750.00 1.41 1,152.68 .7826 63,978 1948 182,823.00 1.44 2,632.65 .7704 140,847 1950 13,840.00 1.46 202.06 .7519 10,406 1951 297,377.00 1.48 4,401.18 .7474 222,260 1952 254,314.00 1.49 3,789.28 .7376 187,582 1953 8,220.00 1.50 123.30 .7275 5,980 1954 913,294.00 1.52 13,882.07 .7220 659,398 1956 507,851.00 1.54 7,820.91 .7007 355,851 1957 384,366.00 1.56 5,996.11 .6942 266,827 1958 143,625.00 1.57 2,254.91 .6830 98,096 1959 1,554,571.00 1.59 24,717.68 .6758 1,050,579 1960 8,711.00 1.60 139.38 .6640 5,784 1961 1,183.00 1.61 19.05 .6521 771 1963 488,477.00 1.64 8,011.02 .6314 308,424 1964 3,977.00 1.65 65.62 .6188 2,461 1965 685,927.00 1.66 11,386.39 .6059 415,603 1970 942.00 1.73 16.30 .5450 513 1974 1,663.00 1.77 29.44 .4868 810 1976 188.00 1.79 3.37 .4565 86 1978 9,317.00 1.81 168.64 .4254 3,963 1979 518,042.00 1.82 9,428.36 .4095 212,138 1980 107,100.00 1.83 1,959.93 .3935 42,144 1981 2,330,337.00 1.84 42,878.20 .3772 879,003

C-7






1983 889,708.00 1.85 16,459.60 .3423 304,547 1984 576,127.00 1.86 10,715.96 .3255 187,529 1985 1,989,658.00 1.86 37,007.64 .3069 610,626 1986 567,045.00 1.87 10,603.74 .2899 164,386 1987 946,537.00 1.87 17,700.24 .2712 256,701 1988 1,534.00 1.88 28.84 .2538 389 1989 1,951,498.00 1.88 36,688.16 .2350 458,602 1990 3,109,126.00 1.88 58,451.57 .2162 672,193 1991 636,862.00 1.88 11,973.01 .1974 125,717 1993 211,827.00 1.89 4,003.53 .1607 34,041 1994 43,986.00 1.89 831.34 .1418 6,237 1995 60,173.00 1.89 1,137.27 .1229 7,395 1996 205,720.00 1.89 3,888.11 .1040 21,395 1997 28,379.00 1.89 536.36 .0851 2,415 1998 13,244,839.00 1.89 250,327.46 .0662 876,808 1999 4,743,904.00 1.89 89,659.79 .0473 224,387 2000 3,356,899.00 1.89 63,445.39 .0284 95,336 2001 2,417,237.00 1.89 45,685.78 .0095 22,964

812,053.19 9,761,610 NET SALVAGE ADJUSTMENT 121,807.98 1,464,242

TOTAL 44,386,229.00 933,861.17 11,225,852


C-8






1904 22,000.00 0.94 206.80 .9165 20,163 1917 7,356.00 1.03 75.77 .8704 6,403 1918 20,019.00 1.04 208.20 .8684 17,384 1920 13,548.00 1.05 142.25 .8558 11,594 1921 23,656.00 1.06 250.75 .8533 20,186 1924 154,755.00 1.08 1,671.35 .8370 129,530 1928 63,145.00 1.12 707.22 .8232 51,981 1929 105,730.00 1.13 1,194.75 .8193 86,625 1931 286,981.00 1.14 3,271.58 .8037 230,647 1932 5,606.00 1.15 64.47 .7993 4,481 1934 14,650.00 1.17 171.41 .7898 11,571 1937 78,579.00 1.20 942.95 .7740 60,820 1940 1,880.00 1.23 23.12 .7565 1,422 1941 255,606.00 1.24 3,169.51 .7502 191,756 1942 42,500.00 1.25 531.25 .7438 31,612 1943 227,947.00 1.26 2,872.13 .7371 168,020 1944 159,200.00 1.27 2,021.84 .7303 116,264 1946 70,500.00 1.29 909.45 .7160 50,478 1948 4,300.00 1.31 56.33 .7009 3,014 1950 919.00 1.34 12.31 .6901 634 1951 140,700.00 1.35 1,899.45 .6818 95,929 1952 41,706.00 1.36 567.20 .6732 28,076 1953 417.00 1.37 5.71 .6645 277 1954 1,081,855.00 1.38 14,929.60 .6555 709,156 1955 7,906.00 1.40 110.68 .6510 5,147 1956 359,761.00 1.41 5,072.63 .6416 230,823 1957 986,230.00 1.42 14,004.47 .6319 623,199 1959 914,777.00 1.45 13,264.27 .6163 563,777 1960 2,603.00 1.46 38.00 .6059 1,577 1961 5,120.00 1.47 75.26 .5954 3,048 1962 76,873.00 1.48 1,137.72 .5846 44,940 1963 538,447.00 1.50 8,076.71 .5775 310,953 1964 56,563.00 1.51 854.10 .5663 32,032 1965 63,018.00 1.52 957.87 .5548 34,962 1966 591.00 1.54 9.10 .5467 323 1971 8,230.00 1.61 132.50 .4911 4,042 1972 32,174.00 1.62 521.22 .4779 15,376

C-9






1973 8,965.00 1.63 146.13 .4646 4,165 1975 4,625.00 1.66 76.78 .4399 2,035 1978 123,887.00 1.71 2,118.47 .4019 49,790 1979 87,087.00 1.72 1,497.90 .3870 33,703 1980 280,280.00 1.74 4,876.87 .3741 104,853 1981 226,777.00 1.75 3,968.60 .3588 81,368 1982 1,250,863.00 1.76 22,015.19 .3432 429,296 1983 699,397.00 1.78 12,449.27 .3293 230,311 1984 413,469.00 1.79 7,401.10 .3133 129,540 1985 501,751.00 1.81 9,081.69 .2987 149,873 1986 497,174.00 1.82 9,048.57 .2821 140,253 1987 525,248.00 1.83 9,612.04 .2654 139,401 1988 607,044.00 1.85 11,230.31 .2498 151,640 1989 594,345.00 1.86 11,054.82 .2325 138,185 1990 505,796.00 1.87 9,458.39 .2151 108,797 1991 50,157.00 1.88 942.95 .1974 9,901 1992 2,483,357.00 1.89 46,935.45 .1796 446,011 1993 746,485.00 1.90 14,183.22 .1615 120,557 1994 714,966.00 1.91 13,655.85 .1433 102,455 1995 1,478,542.00 1.92 28,388.01 .1248 184,522 1996 579,243.00 1.93 11,179.39 .1062 61,516 1997 332,675.00 1.94 6,453.90 .0873 29,043 1998 135,296.00 1.95 2,638.27 .0683 9,241 1999 1,447,915.00 1.95 28,234.34 .0488 70,658 2000 640,950.00 1.96 12,562.62 .0294 18,844 2001 312,976.00 1.96 6,134.33 .0098 3,067


TOTAL 21,125,118.00 420,330.05 7,897,334


C-10






1900 417,584.00 0.90 3,758.26 .9135 381,463 1907 11,910.00 0.94 111.95 .8883 10,580 1910 66,482.00 0.96 638.23 .8784 58,398 1913 26,100.00 0.98 255.78 .8673 22,637 1917 61,620.00 1.00 616.20 .8450 52,069 1924 208,018.00 1.05 2,184.19 .8138 169,285 1931 94,603.00 1.10 1,040.63 .7755 73,365 1932 34,600.00 1.10 380.60 .7645 26,452 1939 31,532.00 1.15 362.62 .7188 22,665 1941 373,888.00 1.17 4,374.49 .7079 264,675 1942 45,590.00 1.17 533.40 .6962 31,740 1950 896.00 1.23 11.02 .6335 568 1951 313,461.00 1.24 3,886.92 .6262 196,289 1952 193.00 1.24 2.39 .6138 118 1954 493,352.00 1.26 6,216.24 .5985 295,271 1956 101,600.00 1.27 1,290.32 .5779 58,715 1957 312,285.00 1.28 3,997.25 .5696 177,878 1958 123,700.00 1.29 1,595.73 .5612 69,420 1959 1,062,149.00 1.30 13,807.94 .5525 586,837 1960 8,240.00 1.30 107.12 .5395 4,445 1961 4,661.00 1.31 61.06 .5306 2,473 1962 106,021.00 1.32 1,399.48 .5214 55,279 1963 457,088.00 1.33 6,079.27 .5121 234,075 1964 1,753.00 1.33 23.31 .4988 874 1965 15,697.00 1.34 210.34 .4891 7,677 1966 74.00 1.35 1.00 .4793 35 1967 79,098.00 1.36 1,075.73 .4692 37,113 1968 3,570.00 1.37 48.91 .4590 1,639 1969 22,454.00 1.38 309.87 .4485 10,071 1970 110,246.00 1.38 1,521.39 .4347 47,924 1971 8,764.00 1.39 121.82 .4240 3,716 1972 15,638.00 1.40 218.93 .4130 6,458 1974 21,879.00 1.42 310.68 .3905 8,544 1976 16,446.00 1.44 236.82 .3672 6,039 1977 18,992.00 1.45 275.38 .3553 6,748 1979 76,266.00 1.46 1,113.48 .3285 25,053 1980 386,899.00 1.47 5,687.42 .3161 122,299

C-11






1982 98,289.00 1.50 1,474.34 .2925 28,750 1983 2,380,310.00 1.51 35,942.68 .2794 665,059 1984 1,404,765.00 1.52 21,352.43 .2660 373,667 1985 562,426.00 1.53 8,605.12 .2525 142,013 1986 2,229,919.00 1.54 34,340.75 .2387 532,282 1987 326,759.00 1.55 5,064.76 .2248 73,455 1988 84,170.00 1.57 1,321.47 .2120 17,844 1989 24,329.00 1.58 384.40 .1975 4,805 1990 427,508.00 1.59 6,797.38 .1829 78,191 1991 303,852.00 1.61 4,892.02 .1691 51,381 1992 204,682.00 1.63 3,336.32 .1549 31,705 1993 155,210.00 1.64 2,545.44 .1394 21,636 1994 792,774.00 1.66 13,160.05 .1245 98,700 1995 210,531.00 1.68 3,536.92 .1092 22,990 1996 873,735.00 1.71 14,940.87 .0941 82,218 1997 995,775.00 1.74 17,326.49 .0783 77,969 1998 6,921.00 1.77 122.50 .0620 429 1999 965,952.00 1.82 17,580.33 .0455 43,951 2000 513,871.00 1.89 9,712.16 .0284 14,594 2001 101,058.00 2.06 2,081.79 .0103 1,041


TOTAL 17,796,185.00 308,642.05 6,257,802


C-12






1924 5,200.00 1.27 66.04 .9843 5,118 1931 1,107.00 1.36 15.06 .9588 1,061 1941 3,131.00 1.52 47.59 .9196 2,879 1950 116.00 1.69 1.96 .8704 101 1951 29,292.00 1.71 500.89 .8636 25,297 1953 211.00 1.75 3.69 .8488 179 1954 110,352.00 1.77 1,953.23 .8408 92,784 1956 41,370.00 1.81 748.80 .8236 34,072 1957 89,679.00 1.83 1,641.13 .8144 73,035 1958 940.00 1.85 17.39 .8048 757 1959 197,584.00 1.87 3,694.82 .7948 157,040 1960 1,517.00 1.89 28.67 .7844 1,190 1961 180.00 1.91 3.44 .7736 139 1962 23,145.00 1.93 446.70 .7624 17,646 1963 72,882.00 1.95 1,421.20 .7508 54,720 1964 489.00 1.97 9.63 .7388 361 1965 12,450.00 1.99 247.76 .7264 9,044 1968 331.00 2.05 6.79 .6868 227 1970 1,000.00 2.08 20.80 .6552 655 1971 3,000.00 2.10 63.00 .6405 1,922 1972 109,415.00 2.12 2,319.60 .6254 68,428 1973 7,319.00 2.14 156.63 .6099 4,464 1975 4,041.00 2.18 88.09 .5777 2,334 1977 343,538.00 2.21 7,592.19 .5415 186,026 1978 158,874.00 2.23 3,542.89 .5241 83,266 1979 11,740.00 2.25 264.15 .5063 5,944 1980 125,424.00 2.27 2,847.12 .4881 61,219 1981 25,800.00 2.29 590.82 .4695 12,113 1982 33,694.00 2.30 774.96 .4485 15,112 1983 600,670.00 2.32 13,935.54 .4292 257,808 1984 389,477.00 2.34 9,113.76 .4095 159,491 1985 170,690.00 2.36 4,028.28 .3894 66,467 1986 373,578.00 2.38 8,891.16 .3689 137,813 1987 724,801.00 2.40 17,395.22 .3480 252,231 1988 113,688.00 2.42 2,751.25 .3267 37,142 1989 293,445.00 2.44 7,160.06 .3050 89,501 1991 221,908.00 2.48 5,503.32 .2604 57,785

C-13






1992 267,894.00 2.51 6,724.14 .2385 63,893 1993 51,708.00 2.53 1,308.21 .2151 11,122 1994 46,388.00 2.55 1,182.89 .1913 8,874 1995 186,930.00 2.58 4,822.79 .1677 31,348 1996 144,231.00 2.61 3,764.43 .1436 20,712 1997 39,530.00 2.64 1,043.59 .1188 4,696 1998 115,127.00 2.68 3,085.40 .0938 10,799 1999 95,561.00 2.73 2,608.82 .0683 6,527 2000 192,452.00 2.80 5,388.66 .0420 8,083 2001 537,261.00 2.97 15,956.65 .0149 8,005


TOTAL 5,979,160.00 165,346.09 2,471,845


C-14






1924 2,200.00 1.23 27.06 .9533 2,097 1932 2,720.00 1.32 35.90 .9174 2,495 1942 1,200.00 1.46 17.52 .8687 1,042 1946 5,570.00 1.51 84.11 .8381 4,668 1948 6,689.00 1.54 103.01 .8239 5,511 1951 8,884.00 1.59 141.26 .8030 7,134 1953 3,214.00 1.62 52.07 .7857 2,525 1954 32,053.00 1.64 525.67 .7790 24,969 1955 1,084.00 1.65 17.89 .7673 832 1957 35,102.00 1.68 589.71 .7476 26,242 1958 4,798.00 1.70 81.57 .7395 3,548 1959 84,627.00 1.71 1,447.12 .7268 61,507 1960 3,128.00 1.73 54.11 .7180 2,246 1961 761.00 1.75 13.32 .7088 539 1962 1,567.00 1.76 27.58 .6952 1,089 1963 18,839.00 1.78 335.33 .6853 12,910 1964 482.00 1.79 8.63 .6713 324 1965 2,589.00 1.81 46.86 .6607 1,711 1966 385.00 1.83 7.05 .6497 250 1969 2,039.00 1.87 38.13 .6078 1,239 1970 1,245.00 1.89 23.53 .5954 741 1971 1,938.00 1.91 37.02 .5826 1,129 1974 13,768.00 1.96 269.85 .5390 7,421 1975 719.00 1.98 14.24 .5247 377 1976 5,518.00 1.99 109.81 .5075 2,800 1977 7,467.00 2.01 150.09 .4925 3,677 1978 707.00 2.03 14.35 .4771 337 1979 12,555.00 2.05 257.38 .4613 5,792 1980 12,199.00 2.07 252.52 .4451 5,430 1981 32,376.00 2.09 676.66 .4285 13,873 1983 132,896.00 2.12 2,817.40 .3922 52,122 1988 28,339.00 2.23 631.96 .3011 8,533 1990 15,299.00 2.28 348.82 .2622 4,011 1992 684.00 2.33 15.94 .2214 151 1994 1.00 2.40 0.02 .1800 1996 31,280.00 2.47 772.62 .1359 4,251 1997 1,756.00 2.52 44.25 .1134 199

C-15






1998 20,327.00 2.57 522.40 .0900 1,829 1999 268,931.00 2.65 7,126.67 .0663 17,830 2000 325,496.00 2.75 8,951.14 .0413 13,443 2001 124,722.00 3.01 3,754.13 .0151 1,883


TOTAL 1,256,154.00 35,011.41 355,013


C-16





ST. JOHN’S DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-S0 PROBABLE RETIREMENT YEAR.. 6-2003 NET SALVAGE PERCENT.. -15

1953 101,220.00 2.00 2,024.40 .9700 98,183 1968 1,178.00 2.86 33.69 .9581 1,129 1983 28,406.00 5.00 1,420.30 .9250 26,276

3,478.39 125,588 NET SALVAGE ADJUSTMENT 521.76 18,838

130,804.00 4,000.15 144,426

SALT POND DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-S0 PROBABLE RETIREMENT YEAR.. 6-1998 NET SALVAGE PERCENT.. -15

1963 33,108.00 1.0000 33,108 1964 65,674.00 1.0000 65,674 1966 632.00 1.0000 632 1967 1,342.00 1.0000 1,342 1968 2,282.00 1.0000 2,282 1981 2,639.00 1.0000 2,639 1982 44,302.00 1.0000 44,302 1983 14,970.00 1.0000 14,970 1984 10,699.00 1.0000 10,699 1986 16,710.00 1.0000 16,710 1987 13,720.00 1.0000 13,720 2000 16,010.00 1.0000 16,010

222,088 NET SALVAGE ADJUSTMENT 33,313

222,088.00 255,401

C-17





PORT AUX BASQUES DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-S0 PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. -10

1946 35,780.00 1.54 551.01 .8547 30,581 1954 28,060.00 1.75 491.05 .8313 23,326 1964 990.00 2.11 20.89 .7913 783 1966 15,110.00 2.21 333.93 .7846 11,855 1968 2,842.00 2.31 65.65 .7739 2,199 1969 16,044.00 2.36 378.64 .7670 12,306 1982 12,587.00 3.39 426.70 .6611 8,321 1983 12,628.00 3.51 443.24 .6494 8,201 1984 975.00 3.63 35.39 .6353 619 1986 4,549.00 3.91 177.87 .6061 2,757 1988 18,412.00 4.24 780.67 .5724 10,539 1994 24,685.00 5.67 1,399.64 .4253 10,499 1995 48,455.00 6.00 2,907.30 .3900 18,897 2001 61,668.00 9.35 5,765.96 .0468 2,886


282,785.00 15,155.73 158,146

GREEN HILL GAS TURBINE INTERIM SURVIVOR CURVE.. IOWA 70-S0 PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. -3

1975 152,528.00 2.51 3,828.45 .6652 101,462 1981 7,312.00 2.94 214.97 .6027 4,407 1983 17,719.00 3.12 552.83 .5772 10,227 1988 83,490.00 3.69 3,080.78 .4982 41,595 1999 14,223.00 6.14 873.29 .1535 2,183


275,272.00 8,806.83 164,670

C-18





SALT POND GAS TURBINE INTERIM SURVIVOR CURVE.. IOWA 70-S0 PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. -3

1969 31,864.00 2.19 697.82 .7118 22,681 1994 374,372.00 4.71 17,632.92 .3533 132,266 1999 25,142.00 6.14 1,543.72 .1535 3,859


431,378.00 20,470.69 163,570

TOTAL 1,342,327.00 48,433.40 886,213


C-19





ST. JOHN’S DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 6-2003 NET SALVAGE PERCENT.. -15

1953 15,784.00 2.00 315.68 .9700 15,310 1962 242.00 2.44 5.90 .9638 233 1997 5,469.00 16.69 912.78 .7511 4,108


21,495.00 1,419.51 22,599

PORT UNION DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 6-2005 NET SALVAGE PERCENT.. -10

1962 5,019.00 2.33 116.94 .9204 4,619 1966 160.00 2.57 4.11 .9124 146 1999 4,968.00 16.80 834.62 .4200 2,087

955.67 6,852 NET SALVAGE ADJUSTMENT 95.57 685

10,147.00 1,051.24 7,537

PORT AUX BASQUES DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. -10

1946 9,670.00 1.54 148.92 .8547 8,265 1947 1,700.00 1.56 26.52 .8502 1,445 1954 2,595.00 1.75 45.41 .8313 2,157 1959 13,800.00 1.92 264.96 .8160 11,261 1964 4,240.00 2.12 89.89 .7950 3,371 1965 1,920.00 2.16 41.47 .7884 1,514 1966 1,547.00 2.21 34.19 .7846 1,214

C-20





PORT AUX BASQUES DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. -10

1969 18,954.00 2.37 449.21 .7703 14,600 1971 1,067.00 2.48 26.46 .7564 807 1973 248.00 2.61 6.47 .7439 184 1982 3,929.00 3.41 133.98 .6650 2,613 1991 13,891.00 4.91 682.05 .5156 7,162 1993 23,555.00 5.44 1,281.39 .4624 10,892


97,116.00 3,554.01 72,034

GREEN HILL GAS TURBINE INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. -3

1975 18,900.00 2.53 478.17 .6705 12,672 1986 4,977.00 3.49 173.70 .5410 2,693 1987 6,870.00 3.62 248.69 .5249 3,606


30,747.00 927.58 19,540

SALT POND GAS TURBINE INTERIM SURVIVOR CURVE.. IOWA 70-L0 PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. -3

1995 13,286.00 5.09 676.26 .3309 4,396 1999 11,867.00 6.44 764.23 .1610 1,911

1,440.49 6,307 NET SALVAGE ADJUSTMENT 43.21 189

25,153.00 1,483.70 6,496

TOTAL 184,658.00 8,436.04 128,206


C-21





ST. JOHN’S DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-S1 PROBABLE RETIREMENT YEAR.. 6-2003 NET SALVAGE PERCENT.. -15

1942 130.00 1.64 2.13 .9758 127 1953 538,116.00 2.00 10,762.32 .9700 521,973 1956 3,544.00 2.13 75.49 .9692 3,435 1960 1,030.00 2.33 24.00 .9670 996 1963 1,326.00 2.50 33.15 .9625 1,276 1983 20,484.00 5.00 1,024.20 .9250 18,948


564,630.00 13,709.48 628,768

PORT UNION DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-S1 PROBABLE RETIREMENT YEAR.. 6-2005 NET SALVAGE PERCENT.. -10

1962 49,910.00 2.33 1,162.90 .9204 45,937 1966 700.00 2.57 17.99 .9124 639 1998 2,367.00 14.29 338.24 .5002 1,184


52,977.00 1,671.04 52,536

PORT AUX BASQUES DIESEL INTERIM SURVIVOR CURVE.. IOWA 70-S1 PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. -10

1965 2,000.00 2.16 43.20 .7884 1,577 1969 293,188.00 2.36 6,919.24 .7670 224,875 2000 64,192.00 8.36 5,366.45 .1254 8,050 2001 32,651.00 9.12 2,977.77 .0456 1,489


392,031.00 16,837.33 259,590

C-22





PORTABLE DIESEL #1 INTERIM SURVIVOR CURVE.. IOWA 70-S1 PROBABLE RETIREMENT YEAR.. 6-2002 NET SALVAGE PERCENT.. 0

1973 98,922.00 3.45 3,412.81 .9833 97,270 1974 607.00 3.57 21.67 .9818 596 1975 356.00 3.70 13.17 .9805 349 1993 1,429.00 11.11 158.76 .9444 1,350 1999 642.00 33.33 213.98 .8333 535 2000 660.00 50.00 330.00 .7500 495

102,616.00 4,150.39 100,595

PORTABLE GAS TURBINE INTERIM SURVIVOR CURVE.. IOWA 70-S1 PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. 0

1974 184,163.00 2.44 4,493.58 .6710 123,573 1984 2,127.00 3.19 67.85 .5583 1,188 1986 1,710.00 3.40 58.14 .5270 901 1990 282,435.00 3.91 11,043.21 .4497 127,011 1991 34,381.00 4.06 1,395.87 .4263 14,657 1992 25,005.00 4.23 1,057.71 .4019 10,050 1994 23,650.00 4.61 1,090.27 .3458 8,178 1995 40,004.00 4.82 1,928.19 .3133 12,533 1997 14,989.00 5.32 797.41 .2394 3,588 1998 2,279.00 5.61 127.85 .1964 448 1999 383.00 5.94 22.75 .1485 57 2000 102,889.00 6.30 6,482.01 .0945 9,723 2001 28,300.00 6.72 1,901.76 .0336 951

742,315.00 30,466.60 312,858

C-23





GREEN HILL GAS TURBINE INTERIM SURVIVOR CURVE.. IOWA 70-S1 PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. -3

1975 2,700,670.00 2.50 67,516.75 .6625 1,789,194 1983 1,832.00 3.09 56.61 .5717 1,047 1984 4,087.00 3.19 130.38 .5583 2,282 1990 2,192.00 3.91 85.71 .4497 986 1992 770,666.00 4.23 32,599.17 .4019 309,731 1993 7,578.00 4.41 334.19 .3749 2,841 1994 56,775.00 4.61 2,617.33 .3458 19,633 1995 26,882.00 4.82 1,295.71 .3133 8,422 1996 964,448.00 5.06 48,801.07 .2783 268,406 1997 92,331.00 5.32 4,912.01 .2394 22,104 1998 56,659.00 5.61 3,178.57 .1964 11,128 1999 235,943.00 5.94 14,015.01 .1485 35,038 2001 548,773.00 6.72 36,877.55 .0336 18,439


5,468,836.00 218,792.66 2,563,929


1969 876,827.00 2.18 19,114.83 .7085 621,232 1970 2,231.00 2.23 49.75 .7025 1,567 1971 3,835.00 2.28 87.44 .6954 2,667 1977 497.00 2.62 13.02 .6419 319 1982 65,612.00 3.00 1,968.36 .5850 38,383 1986 20,774.00 3.40 706.32 .5270 10,948 1987 607,955.00 3.51 21,339.22 .5090 309,449 1988 2,101.00 3.63 76.27 .4901 1,030 1990 104,435.00 3.91 4,083.41 .4497 46,964 1994 716,803.00 4.61 33,044.62 .3458 247,870 1997 39,940.00 5.32 2,124.81 .2394 9,562

C-24






1998 69,678.00 5.61 3,908.94 .1964 13,685 1999 17,062.00 5.94 1,013.48 .1485 2,534 2001 48,225.00 6.72 3,240.72 .0336 1,620


2,575,975.00 93,494.33 1,347,065

TOTAL 9,899,380.00 379,121.83 5,265,341


C-25


ACCOUNT 334.00 - FUEL HOLDERS


ORIGINAL --ANNUAL ACCRUAL-- -ACCRUED DEPREC.- YEAR COST LIFE RATE AMOUNT FACTOR AMOUNT (1) (2) (3) (4) (5) (6) (7)

ST. JOHN’S DIESEL INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2003 NET SALVAGE PERCENT.. -15

1953 212.00 50.00 2.00 4.24 .9700 206 1997 10,087.00 6.00 16.67 1,681.50 .7500 7,565 1998 8,010.00 5.00 20.00 1,602.00 .7000 5,607


18,309.00 3,780.90 15,385

PORT UNION DIESEL INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2005 NET SALVAGE PERCENT.. -10

1993 17,545.00 12.00 8.33 1,461.50 .7083 12,427 NET SALVAGE ADJUSTMENT 146.15 1,243

17,545.00 1,607.65 13,670

PORT AUX BASQUES DIESEL INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. -10

1969 221.00 43.00 2.33 5.15 .7558 167 1995 15,604.00 17.00 5.88 917.52 .3824 5,967 1998 6,029.00 14.00 7.14 430.47 .2500 1,507 1999 383.00 13.00 7.69 29.45 .1923 74 2000 1,211.00 12.00 8.33 100.88 .1250 151


23,448.00 1,631.82 8,653

C-26


ACCOUNT 334.00 - FUEL HOLDERS



GREEN HILL GAS TURBINE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. -3

1975 135,826.00 41.00 2.44 3,314.15 .6463 87,784 1976 3,277.00 40.00 2.50 81.93 .6375 2,089 1979 48,185.00 37.00 2.70 1,301.00 .6081 29,301 1980 8,647.00 36.00 2.78 240.39 .5972 5,164 1994 106,289.00 22.00 4.55 4,836.15 .3409 36,234 1998 25,228.00 18.00 5.56 1,402.68 .1944 4,904 1999 55,044.00 17.00 5.88 3,236.59 .1471 8,097 2000 71,485.00 16.00 6.25 4,467.81 .0937 6,698


453,981.00 19,447.12 185,679

SALT POND GAS TURBINE INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2016 NET SALVAGE PERCENT.. -3

1994 28,524.00 22.00 4.55 1,297.84 .3409 9,724 1999 39,924.00 17.00 5.88 2,347.53 .1471 5,873 2000 150,883.00 16.00 6.25 9,430.19 .0937 14,138


219,331.00 13,467.83 30,627

TOTAL 732,614.00 39,935.32 254,014


C-27





ST. JOHN’S DIESEL INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2003 NET SALVAGE PERCENT.. -15

1954 81.00 49.00 2.04 1.65 .9694 79 NET SALVAGE ADJUSTMENT 0.25 12

81.00 1.90 91

PORT AUX BASQUES DIESEL INTERIM SURVIVOR CURVE.. SQUARE PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. -10

1946 1,570.00 66.00 1.52 23.86 .8409 1,320 1952 495.00 60.00 1.67 8.27 .8250 408 1954 845.00 58.00 1.72 14.53 .8190 692 1955 1,945.00 57.00 1.75 34.04 .8158 1,587 1956 850.00 56.00 1.79 15.22 .8125 691 1974 1,193.00 38.00 2.63 31.38 .7237 863


6,898.00 140.03 6,117

TOTAL 6,979.00 141.93 6,208


C-28






1920 885.00 1.22 10.80 .9943 880 1928 52,752.00 1.31 691.05 .9629 50,795 1931 7,500.00 1.36 102.00 .9588 7,191 1942 27,567.00 1.54 424.53 .9163 25,260 1944 1,728.00 1.57 27.13 .9028 1,560 1949 284.00 1.67 4.74 .8768 249 1950 3,061.00 1.69 51.73 .8704 2,664 1951 1,815.00 1.71 31.04 .8636 1,567 1952 1,464.00 1.73 25.33 .8564 1,254 1954 14,964.00 1.77 264.86 .8408 12,582 1957 11,143.00 1.83 203.92 .8144 9,075 1958 69,857.00 1.85 1,292.35 .8048 56,221 1959 46,121.00 1.87 862.46 .7948 36,657 1960 16,174.00 1.89 305.69 .7844 12,687 1961 8,145.00 1.91 155.57 .7736 6,301 1962 11,094.00 1.93 214.11 .7624 8,458 1963 18,433.00 1.95 359.44 .7508 13,839 1964 26,618.00 1.97 524.37 .7388 19,665 1965 3,180.00 1.99 63.28 .7264 2,310 1966 40,949.00 2.01 823.07 .7136 29,221 1967 18,647.00 2.03 378.53 .7004 13,060 1968 50,413.00 2.05 1,033.47 .6868 34,624 1969 55,650.00 2.06 1,146.39 .6695 37,258 1970 17,446.00 2.08 362.88 .6552 11,431 1971 9,113.00 2.10 191.37 .6405 5,837 1972 110,529.00 2.12 2,343.21 .6254 69,125 1973 62,500.00 2.14 1,337.50 .6099 38,119 1974 57,037.00 2.16 1,232.00 .5940 33,880 1975 22,311.00 2.18 486.38 .5777 12,889 1976 1,079,090.00 2.19 23,632.07 .5585 602,672 1980 30,481.00 2.27 691.92 .4881 14,878 1981 73,763.00 2.29 1,689.17 .4695 34,632 1982 193,614.00 2.30 4,453.12 .4485 86,836 1983 73,166.00 2.32 1,697.45 .4292 31,403 1984 40,197.00 2.34 940.61 .4095 16,461 1985 88,014.00 2.36 2,077.13 .3894 34,273 1986 138,113.00 2.38 3,287.09 .3689 50,950

C-29






1987 14,661.00 2.40 351.86 .3480 5,102 1988 747,789.00 2.42 18,096.49 .3267 244,303 1989 256,262.00 2.44 6,252.79 .3050 78,160 1990 140,816.00 2.46 3,464.07 .2829 39,837 1991 23,403.00 2.48 580.39 .2604 6,094 1992 39,825.00 2.51 999.61 .2385 9,498 1993 6,198.00 2.53 156.81 .2151 1,333 1994 244,717.00 2.55 6,240.28 .1913 46,814 1995 50,688.00 2.58 1,307.75 .1677 8,500 1996 75,260.00 2.61 1,964.29 .1436 10,807 1997 81,360.00 2.64 2,147.90 .1188 9,666 1999 29,605.00 2.73 808.22 .0683 2,022 2000 250,319.00 2.80 7,008.93 .0420 10,513 2001 174,806.00 2.97 5,191.74 .0149 2,605


TOTAL 4,619,527.00 113,388.33 1,997,119


C-30






1942 64,644.00 1.53 989.05 .9104 58,852 1943 25,641.00 1.55 397.44 .9068 23,251 1944 11.00 1.56 0.17 .8970 10 1949 906.00 1.65 14.95 .8663 785 1951 35,569.00 1.69 601.12 .8535 30,358 1952 36,888.00 1.71 630.78 .8465 31,226 1953 8,657.00 1.73 149.77 .8391 7,264 1954 303,216.00 1.75 5,306.28 .8313 252,063 1956 195,587.00 1.79 3,501.01 .8145 159,306 1957 2,734.00 1.81 49.49 .8055 2,202 1958 284,857.00 1.83 5,212.88 .7961 226,775 1959 633,449.00 1.85 11,718.81 .7863 498,081 1960 107,651.00 1.87 2,013.07 .7761 83,548 1961 417,351.00 1.89 7,887.93 .7655 319,482 1962 258,019.00 1.91 4,928.16 .7545 194,675 1963 547,017.00 1.93 10,557.43 .7431 406,488 1964 117,355.00 1.95 2,288.42 .7313 85,822 1965 234,770.00 1.97 4,624.97 .7191 168,823 1966 646,842.00 1.99 12,872.16 .7065 456,994 1967 912,539.00 2.01 18,342.03 .6935 632,846 1968 466,071.00 2.03 9,461.24 .6801 316,975 1969 1,080,525.00 2.05 22,150.76 .6663 719,954 1970 393,900.00 2.07 8,153.73 .6521 256,862 1971 1,151,645.00 2.09 24,069.38 .6375 734,174 1972 1,520,684.00 2.11 32,086.43 .6225 946,626 1973 1,183,849.00 2.13 25,215.98 .6071 718,715 1974 1,752,765.00 2.15 37,684.45 .5913 1,036,410 1975 5,085,102.00 2.18 110,855.22 .5777 2,937,663 1976 8,188,338.00 2.20 180,143.44 .5610 4,593,658 1977 5,313,960.00 2.22 117,969.91 .5439 2,890,263 1978 3,236,174.00 2.24 72,490.30 .5264 1,703,522 1979 1,526,124.00 2.26 34,490.40 .5085 776,034 1980 697,775.00 2.29 15,979.05 .4924 343,584 1981 1,390,741.00 2.31 32,126.12 .4736 658,655 1982 2,412,058.00 2.33 56,200.95 .4544 1,096,039 1983 2,509,597.00 2.36 59,226.49 .4366 1,095,690 1984 1,815,119.00 2.38 43,199.83 .4165 755,997

C-31






1985 1,527,331.00 2.41 36,808.68 .3977 607,420 1986 983,090.00 2.43 23,889.09 .3767 370,330 1987 2,133,163.00 2.46 52,475.81 .3567 760,899 1988 2,581,674.00 2.49 64,283.68 .3362 867,959 1989 3,512,148.00 2.52 88,506.13 .3150 1,106,327 1990 8,350,578.00 2.55 212,939.74 .2933 2,449,225 1991 4,338,402.00 2.58 111,930.77 .2709 1,175,273 1992 3,450,067.00 2.61 90,046.75 .2480 855,617 1993 3,195,937.00 2.65 84,692.33 .2253 720,045 1994 1,207,372.00 2.69 32,478.31 .2018 243,648 1995 2,011,566.00 2.73 54,915.75 .1775 357,053 1996 1,851,321.00 2.77 51,281.59 .1524 282,141 1997 2,462,024.00 2.83 69,675.28 .1274 313,662 1998 3,017,343.00 2.89 87,201.21 .1012 305,355 1999 3,737,892.00 2.98 111,389.18 .0745 278,473 2000 3,913,151.00 3.10 121,307.68 .0465 181,962 2001 3,686,307.00 3.39 124,965.81 .0170 62,667

2,392,377.39 36,157,728 NET SALVAGE ADJUSTMENT 119,618.87 1,807,886

TOTAL 96,517,496.00 2,511,996.26 37,965,614


C-32





SURVIVOR CURVE.. IOWA 60-S2.5 NET SALVAGE PERCENT.. 0

1931 24,357.00 1.25 304.46 .8813 21,466 1946 57,163.00 1.44 823.15 .7992 45,685 1947 19,055.00 1.46 278.20 .7957 15,162 1948 7,216.00 1.47 106.08 .7865 5,675 1949 10,194.00 1.48 150.87 .7770 7,921 1952 17,645.00 1.52 268.20 .7524 13,276 1953 1,154.00 1.54 17.77 .7469 862 1954 13,848.00 1.55 214.64 .7363 10,196 1955 37,186.00 1.56 580.10 .7254 26,975 1956 16,810.00 1.57 263.92 .7144 12,009 1957 53,289.00 1.59 847.30 .7076 37,707 1958 52,246.00 1.60 835.94 .6960 36,363 1959 121,471.00 1.61 1,955.68 .6843 83,123 1960 73,729.00 1.62 1,194.41 .6723 49,568 1961 5,483.00 1.64 89.92 .6642 3,642 1962 8,671.00 1.65 143.07 .6518 5,652 1963 108,493.00 1.66 1,800.98 .6391 69,338 1964 7,554.00 1.67 126.15 .6263 4,731 1965 208,679.00 1.68 3,505.81 .6132 127,962 1966 75,722.00 1.69 1,279.70 .6000 45,433 1967 33,952.00 1.70 577.18 .5865 19,913 1968 136,074.00 1.71 2,326.87 .5729 77,957 1969 141,831.00 1.72 2,439.49 .5590 79,284 1970 113,181.00 1.73 1,958.03 .5450 61,684 1971 117,179.00 1.74 2,038.91 .5307 62,187 1972 231,726.00 1.75 4,055.21 .5163 119,640 1973 148,900.00 1.76 2,620.64 .5016 74,688 1974 398,427.00 1.77 7,052.16 .4868 193,954 1975 460,347.00 1.77 8,148.14 .4691 215,949 1976 1,270,395.00 1.78 22,613.03 .4539 576,632 1977 407,213.00 1.79 7,289.11 .4386 178,604 1978 374,449.00 1.79 6,702.64 .4207 157,531 1979 288,195.00 1.80 5,187.51 .4050 116,719 1980 307,014.00 1.80 5,526.25 .3870 118,814 1981 1,031,241.00 1.81 18,665.46 .3711 382,694 1982 899,625.00 1.81 16,283.21 .3530 317,568 1983 753,331.00 1.82 13,710.62 .3367 253,647

C-33






1984 326,852.00 1.82 5,948.71 .3185 104,102 1985 311,796.00 1.82 5,674.69 .3003 93,632 1986 38,854.00 1.83 711.03 .2837 11,023 1987 90,665.00 1.83 1,659.17 .2654 24,062 1988 138,487.00 1.83 2,534.31 .2471 34,220 1989 125,579.00 1.83 2,298.10 .2288 28,732 1990 108,158.00 1.83 1,979.29 .2105 22,767 1991 152,635.00 1.84 2,808.48 .1932 29,489 1992 133,802.00 1.84 2,461.96 .1748 23,389 1993 45,349.00 1.84 834.42 .1564 7,093 1994 31,002.00 1.84 570.44 .1380 4,278 1995 124,820.00 1.84 2,296.69 .1196 14,928 1996 14,045.00 1.84 258.43 .1012 1,421 1997 229,077.00 1.84 4,215.02 .0828 18,968 1999 10,727.00 1.84 197.38 .0460 493 2000 10,102.00 1.84 185.88 .0276 279 2001 27,397.00 1.84 504.10 .0092 252

TOTAL 9,952,392.00 177,118.91 4,049,339


C-34






1931 39,625.00 1.37 542.86 .9659 38,274 1946 21,924.00 1.62 355.17 .8991 19,712 1949 40.00 1.67 0.67 .8768 35 1952 81,202.00 1.73 1,404.79 .8564 69,541 1953 6,459.00 1.75 113.03 .8488 5,482 1954 79,839.00 1.76 1,405.17 .8360 66,745 1956 75,847.00 1.80 1,365.25 .8190 62,119 1957 3,582.00 1.82 65.19 .8099 2,901 1958 32,053.00 1.83 586.57 .7961 25,517 1959 140,848.00 1.85 2,605.69 .7863 110,749 1960 105,043.00 1.87 1,964.30 .7761 81,524 1961 76,473.00 1.88 1,437.69 .7614 58,227 1962 59,387.00 1.90 1,128.35 .7505 44,570 1963 207,360.00 1.92 3,981.31 .7392 153,281 1964 2,317.00 1.93 44.72 .7238 1,677 1965 618,466.00 1.95 12,060.09 .7118 440,224 1966 162,982.00 1.96 3,194.45 .6958 113,403 1967 108,922.00 1.98 2,156.66 .6831 74,405 1968 139,703.00 1.99 2,780.09 .6667 93,140 1969 279,200.00 2.01 5,611.92 .6533 182,401 1970 61,903.00 2.02 1,250.44 .6363 39,389 1971 68,325.00 2.04 1,393.83 .6222 42,512 1972 417,186.00 2.05 8,552.31 .6048 252,314 1973 315,893.00 2.07 6,538.99 .5900 186,377 1974 405,462.00 2.08 8,433.61 .5720 231,924 1975 503,273.00 2.10 10,568.73 .5565 280,071 1976 2,691,168.00 2.11 56,783.64 .5381 1,448,118 1977 576,578.00 2.12 12,223.45 .5194 299,475 1978 619,588.00 2.14 13,259.18 .5029 311,591 1979 124,148.00 2.15 2,669.18 .4838 60,063 1980 345,406.00 2.16 7,460.77 .4644 160,407 1981 1,655,675.00 2.18 36,093.72 .4469 739,921 1982 617,033.00 2.19 13,513.02 .4271 263,535 1983 638,770.00 2.20 14,052.94 .4070 259,979 1984 300,222.00 2.21 6,634.91 .3868 116,126 1985 428,113.00 2.23 9,546.92 .3680 157,546 1986 374,150.00 2.24 8,380.96 .3472 129,905

C-35






1987 77,461.00 2.25 1,742.87 .3263 25,276 1988 233,573.00 2.26 5,278.75 .3051 71,263 1989 407,556.00 2.27 9,251.52 .2838 115,664 1990 509,009.00 2.28 11,605.41 .2622 133,462 1991 422,965.00 2.29 9,685.90 .2405 101,723 1992 661,503.00 2.30 15,214.57 .2185 144,538 1993 427,552.00 2.32 9,919.21 .1972 84,313 1994 468,496.00 2.33 10,915.96 .1748 81,893 1995 440,389.00 2.34 10,305.10 .1521 66,983 1996 151,444.00 2.35 3,558.93 .1293 19,582 1997 360,393.00 2.36 8,505.27 .1062 38,274 1998 259,657.00 2.38 6,179.84 .0833 21,629 1999 146,872.00 2.39 3,510.24 .0598 8,783 2000 175,123.00 2.41 4,220.46 .0362 6,339 2001 572,884.00 2.46 14,092.95 .0123 7,046


TOTAL 17,699,042.00 460,977.06 9,059,938


C-36


ACCOUNT 353.20 - TRANSMISSION - UNDERGROUND CABLES



SURVIVOR CURVE.. 50-SQUARE NET SALVAGE PERCENT.. -15

1967 183,288.00 50.00 2.00 3,665.76 .6900 126,469 1980 776,120.00 50.00 2.00 15,522.40 .4300 333,732 1997 6,161.00 50.00 2.00 123.22 .0900 554


TOTAL 965,569.00 22,208.09 529,868


C-37


ACCOUNT 355.10 - TRANSMISSION - POLES




1931 1,931.00 1.40 27.03 .9870 1,906 1952 15,696.00 1.81 284.10 .8960 14,064 1953 13,465.00 1.84 247.76 .8924 12,016 1954 47,800.00 1.86 889.08 .8835 42,231 1955 2,702.00 1.89 51.07 .8789 2,375 1956 9,645.00 1.91 184.22 .8691 8,382 1957 8,026.00 1.94 155.70 .8633 6,929 1960 221,472.00 2.01 4,451.59 .8342 184,752 1961 89,882.00 2.04 1,833.59 .8262 74,261 1962 36,386.00 2.06 749.55 .8137 29,607 1963 49,048.00 2.09 1,025.10 .8047 39,469 1964 3,957.00 2.11 83.49 .7913 3,131 1965 450,343.00 2.14 9,637.34 .7811 351,763 1966 153,116.00 2.16 3,307.31 .7668 117,409 1967 130,842.00 2.19 2,865.44 .7556 98,864 1968 195,365.00 2.21 4,317.57 .7404 144,648 1969 209,025.00 2.24 4,682.16 .7280 152,170 1970 89,247.00 2.26 2,016.98 .7119 63,535 1971 52,380.00 2.28 1,194.26 .6954 36,425 1972 289,503.00 2.31 6,687.52 .6815 197,296 1973 190,931.00 2.33 4,448.69 .6641 126,797 1974 303,110.00 2.36 7,153.40 .6490 196,718 1975 479,028.00 2.38 11,400.87 .6307 302,123 1976 2,132,321.00 2.40 51,175.70 .6120 1,304,980 1977 517,654.00 2.43 12,578.99 .5954 308,211 1978 464,276.00 2.45 11,374.76 .5758 267,330 1979 250,084.00 2.47 6,177.07 .5558 138,997 1980 395,969.00 2.50 9,899.23 .5375 212,833 1981 1,307,442.00 2.52 32,947.54 .5166 675,425 1982 502,888.00 2.54 12,773.36 .4953 249,080 1983 1,033,155.00 2.57 26,552.08 .4755 491,265 1984 154,251.00 2.59 3,995.10 .4533 69,922 1985 460,602.00 2.61 12,021.71 .4307 198,381 1986 138,503.00 2.64 3,656.48 .4092 56,675 1987 182,654.00 2.66 4,858.60 .3857 70,450 1988 408,349.00 2.69 10,984.59 .3632 148,312 1989 560,037.00 2.71 15,177.00 .3388 189,741

C-38


ACCOUNT 355.10 - TRANSMISSION - POLES




1990 727,585.00 2.74 19,935.83 .3151 229,262 1991 484,248.00 2.76 13,365.24 .2898 140,335 1992 656,573.00 2.79 18,318.39 .2651 174,058 1993 332,836.00 2.82 9,385.98 .2397 79,781 1994 286,158.00 2.85 8,155.50 .2138 61,181 1995 493,677.00 2.88 14,217.90 .1872 92,416 1996 359,379.00 2.91 10,457.93 .1601 57,537 1997 508,713.00 2.95 15,007.03 .1328 67,557 1998 469,849.00 3.00 14,095.47 .1050 49,334 1999 460,809.00 3.05 14,054.67 .0763 35,160 2000 275,329.00 3.14 8,645.33 .0471 12,968 2001 572,040.00 3.33 19,048.93 .0167 9,553


TOTAL 17,178,281.00 580,520.50 9,876,900


C-39


ACCOUNT 355.20 - TRANSMISSION - POLE FIXTURES




1928 262,195.00 1.36 3,565.85 .9996 262,090 1931 3,875.00 1.40 54.25 .9870 3,825 1949 922.00 1.74 16.04 .9135 842 1952 8,527.00 1.81 154.34 .8960 7,640 1954 41,062.00 1.86 763.75 .8835 36,278 1956 6,205.00 1.91 118.52 .8691 5,393 1959 9,957.00 1.99 198.14 .8458 8,422 1960 8,555.00 2.01 171.96 .8342 7,137 1961 15,082.00 2.04 307.67 .8262 12,461 1962 24,617.00 2.06 507.11 .8137 20,031 1963 102,355.00 2.09 2,139.22 .8047 82,365 1964 4,381.00 2.11 92.44 .7913 3,467 1965 187,554.00 2.14 4,013.66 .7811 146,498 1966 91,098.00 2.16 1,967.72 .7668 69,854 1967 43,305.00 2.19 948.38 .7556 32,721 1968 39,390.00 2.21 870.52 .7404 29,164 1969 147,317.00 2.24 3,299.90 .7280 107,247 1970 57,407.00 2.26 1,297.40 .7119 40,868 1971 92,333.00 2.28 2,105.19 .6954 64,208 1972 319,927.00 2.31 7,390.31 .6815 218,030 1973 264,721.00 2.33 6,168.00 .6641 175,801 1974 395,937.00 2.36 9,344.11 .6490 256,963 1975 627,267.00 2.38 14,928.95 .6307 395,617 1976 1,458,234.00 2.40 34,997.62 .6120 892,439 1977 463,138.00 2.43 11,254.25 .5954 275,752 1978 351,188.00 2.45 8,604.11 .5758 202,214 1979 154,069.00 2.47 3,805.50 .5558 85,632 1980 340,120.00 2.50 8,503.00 .5375 182,815 1981 1,118,862.00 2.52 28,195.32 .5166 578,004 1982 972,269.00 2.54 24,695.63 .4953 481,565 1983 735,259.00 2.57 18,896.16 .4755 349,616 1984 531,496.00 2.59 13,765.75 .4533 240,927 1985 538,443.00 2.61 14,053.36 .4307 231,907 1986 736,410.00 2.64 19,441.22 .4092 301,339 1987 720,215.00 2.66 19,157.72 .3857 277,787 1988 360,775.00 2.69 9,704.85 .3632 131,033 1989 558,865.00 2.71 15,145.24 .3388 189,343

C-40


ACCOUNT 355.20 - TRANSMISSION - POLE FIXTURES




1990 940,812.00 2.74 25,778.25 .3151 296,450 1991 494,105.00 2.76 13,637.30 .2898 143,192 1992 723,527.00 2.79 20,186.40 .2651 191,807 1993 398,423.00 2.82 11,235.53 .2397 95,502 1994 571,200.00 2.85 16,279.20 .2138 122,123 1995 425,981.00 2.88 12,268.25 .1872 79,744 1996 458,884.00 2.91 13,353.52 .1601 73,467 1997 410,060.00 2.95 12,096.77 .1328 54,456 1998 490,912.00 3.00 14,727.36 .1050 51,546 1999 716,757.00 3.05 21,861.09 .0763 54,689 2000 308,995.00 3.14 9,702.44 .0471 14,554 2001 777,561.00 3.33 25,892.78 .0167 12,985


TOTAL 18,510,549.00 633,960.67 9,877,153


C-41






1931 413.00 1.0000 413 1952 7,912.00 1.87 147.95 .9257 7,324 1953 1,175.00 1.90 22.33 .9215 1,083 1961 18.00 2.13 0.38 .8627 16 1962 10,373.00 2.16 224.06 .8532 8,850 1963 20,181.00 2.19 441.96 .8432 17,017 1964 4,356.00 2.23 97.14 .8363 3,643 1965 64,862.00 2.26 1,465.88 .8249 53,505 1966 63,966.00 2.30 1,471.22 .8165 52,228 1967 17,210.00 2.33 400.99 .8039 13,835 1968 13,420.00 2.37 318.05 .7940 10,655 1969 6,199.00 2.41 149.40 .7833 4,856 1970 2,546.00 2.45 62.38 .7718 1,965 1973 54,899.00 2.57 1,410.90 .7325 40,214 1974 32,008.00 2.62 838.61 .7205 23,062 1975 171,154.00 2.66 4,552.70 .7049 120,646 1976 341,003.00 2.71 9,241.18 .6911 235,667 1977 91,297.00 2.76 2,519.80 .6762 61,735 1978 100,676.00 2.80 2,818.93 .6580 66,245 1979 22,676.00 2.85 646.27 .6413 14,542 1980 99,827.00 2.91 2,904.97 .6257 62,462 1981 307,794.00 2.96 9,110.70 .6068 186,769 1982 159,996.00 3.01 4,815.88 .5870 93,918 1983 259,325.00 3.07 7,961.28 .5680 147,297 1984 129,989.00 3.12 4,055.66 .5460 70,974 1985 263,514.00 3.18 8,379.75 .5247 138,266 1986 332,678.00 3.23 10,745.50 .5007 166,572 1987 203,214.00 3.29 6,685.74 .4771 96,953 1988 258,113.00 3.35 8,646.79 .4523 116,745 1989 810,284.00 3.41 27,630.68 .4263 345,424 1990 1,758,553.00 3.47 61,021.79 .3991 701,839 1991 1,175,396.00 3.53 41,491.48 .3707 435,719 1992 934,209.00 3.59 33,538.10 .3411 318,659 1993 634,430.00 3.65 23,156.70 .3103 196,864 1994 968,147.00 3.70 35,821.44 .2775 268,661 1995 1,057,133.00 3.76 39,748.20 .2444 258,363 1996 1,062,754.00 3.81 40,490.93 .2096 222,753

C-42






1997 1,347,124.00 3.85 51,864.27 .1733 233,457 1998 1,084,709.00 3.90 42,303.65 .1365 148,063 1999 922,007.00 3.93 36,234.88 .0983 90,633 2000 558,141.00 3.96 22,102.38 .0594 33,154 2001 970,907.00 3.98 38,642.10 .0199 19,321


TOTAL 16,324,588.00 759,437.90 6,617,477


C-43





SURVIVOR CURVE.. IOWA 60-R4 NET SALVAGE PERCENT.. 0

1938 51,674.00 1.42 733.77 .9017 46,594 1941 6,303.00 1.46 92.02 .8833 5,567 1949 7,078.00 1.55 109.71 .8138 5,760 1950 2,464.00 1.56 38.44 .8034 1,980 1951 3,185.00 1.57 50.00 .7929 2,525 1952 5,771.00 1.57 90.60 .7772 4,485 1953 9,255.00 1.58 146.23 .7663 7,092 1954 11,219.00 1.59 178.38 .7553 8,474 1955 24,258.00 1.60 388.13 .7440 18,048 1956 28,769.00 1.61 463.18 .7326 21,076 1957 39,863.00 1.62 645.78 .7209 28,737 1958 63,873.00 1.63 1,041.13 .7091 45,292 1959 52,138.00 1.64 855.06 .6970 36,340 1960 42,067.00 1.64 689.90 .6806 28,631 1961 35,581.00 1.65 587.09 .6683 23,779 1962 4,874.00 1.66 80.91 .6557 3,196 1963 13,158.00 1.67 219.74 .6430 8,461 1964 6,478.00 1.67 108.18 .6263 4,057 1965 16,464.00 1.68 276.60 .6132 10,096 1966 6,716.00 1.69 113.50 .6000 4,030 1969 321.00 1.70 5.46 .5525 177 1970 24,695.00 1.71 422.28 .5387 13,303 1971 25,786.00 1.71 440.94 .5216 13,450 1972 6,303.00 1.72 108.41 .5074 3,198 1973 6,277.00 1.72 107.96 .4902 3,077 1974 44,125.00 1.73 763.36 .4758 20,995 1975 27,252.00 1.73 471.46 .4585 12,495 1976 10,364.00 1.73 179.30 .4412 4,573 1977 1,612.00 1.74 28.05 .4263 687 1981 23,506.00 1.75 411.36 .3588 8,434 1982 6,318.00 1.75 110.57 .3413 2,156 1983 11,006.00 1.75 192.61 .3238 3,564 1984 11,932.00 1.76 210.00 .3080 3,675 1985 3,935.00 1.76 69.26 .2904 1,143 1988 21,529.00 1.76 378.91 .2376 5,115

TOTAL 656,149.00 10,808.28 410,262


C-44


ACCOUNT 361.10 - O/H CONDUCTOR - BARE COPPER




1962 147,558.00 1.98 2,921.65 .7821 115,405 1963 84,944.00 2.00 1,698.88 .7700 65,407 1964 61,419.00 2.03 1,246.81 .7613 46,758 1965 137,417.00 2.05 2,817.05 .7483 102,829 1966 84,493.00 2.08 1,757.45 .7384 62,390 1967 107,064.00 2.10 2,248.34 .7245 77,568 1968 103,757.00 2.13 2,210.02 .7136 74,041 1969 34,648.00 2.15 744.93 .6988 24,212 1970 24,023.00 2.18 523.70 .6867 16,497 1971 31,643.00 2.20 696.15 .6710 21,232 1972 28,660.00 2.23 639.12 .6579 18,855 1973 31,540.00 2.26 712.80 .6441 20,315 1974 5,057.00 2.29 115.81 .6298 3,185 1975 76,589.00 2.31 1,769.21 .6122 46,888 1976 73,679.00 2.34 1,724.09 .5967 43,964 1977 49,889.00 2.37 1,182.37 .5807 28,971 1978 41,535.00 2.40 996.84 .5640 23,426 1979 51,999.00 2.43 1,263.58 .5468 28,433 1980 1,871.00 2.46 46.03 .5289 990 1982 17,885.00 2.52 450.70 .4914 8,789 1983 34,993.00 2.56 895.82 .4736 16,573 1984 38,612.00 2.59 1,000.05 .4533 17,503 1985 21,609.00 2.63 568.32 .4340 9,378 1988 21,309.00 2.74 583.87 .3699 7,882 1989 6,457.00 2.79 180.15 .3488 2,252 1991 44,850.00 2.88 1,291.68 .3024 13,563 1992 114,343.00 2.94 3,361.68 .2793 31,936


TOTAL 1,477,843.00 48,788.30 1,347,401


C-45


ACCOUNT 361.11 - O/H CONDUCTOR - W/P COPPER




1958 109,650.00 2.06 2,258.79 .8961 98,257 1959 180,483.00 2.09 3,772.09 .8883 160,323 1960 181,362.00 2.12 3,844.87 .8798 159,562 1961 101,492.00 2.16 2,192.23 .8748 88,785 1962 214,459.00 2.19 4,696.65 .8651 185,528 1963 122,599.00 2.23 2,733.96 .8586 105,264 1964 157,907.00 2.26 3,568.70 .8475 133,826 1965 232,729.00 2.30 5,352.77 .8395 195,376 1966 109,964.00 2.34 2,573.16 .8307 91,347 1967 124,696.00 2.37 2,955.30 .8177 101,964 1968 105,837.00 2.41 2,550.67 .8074 85,453 1969 41,061.00 2.45 1,005.99 .7963 32,697 1970 10,011.00 2.49 249.27 .7844 7,853 1971 45,360.00 2.53 1,147.61 .7717 35,004 1972 30,994.00 2.57 796.55 .7582 23,500 1973 49,896.00 2.61 1,302.29 .7439 37,118 1974 27,395.00 2.65 725.97 .7288 19,965 1975 62,240.00 2.70 1,680.48 .7155 44,533 1976 48,414.00 2.74 1,326.54 .6987 33,827 1977 17,765.00 2.78 493.87 .6811 12,100 1978 66,368.00 2.82 1,871.58 .6627 43,982 1979 21,488.00 2.86 614.56 .6435 13,828 1980 21,869.00 2.90 634.20 .6235 13,635 1981 20,649.00 2.95 609.15 .6048 12,489 1982 992.00 2.99 29.66 .5831 578 1983 2,649.00 3.02 80.00 .5587 1,480 1985 2,538.00 3.10 78.68 .5115 1,298 1986 1,418.00 3.13 44.38 .4852 688 1987 7,597.00 3.16 240.07 .4582 3,481 1988 15,937.00 3.19 508.39 .4307 6,864 1989 1,205.00 3.22 38.80 .4025 485 1990 1,159.00 3.24 37.55 .3726 432 1991 8,894.00 3.27 290.83 .3434 3,054 1992 23,049.00 3.28 756.01 .3116 7,182 1993 9,551.00 3.30 315.18 .2805 2,679


TOTAL 2,179,677.00 74,496.36 2,558,434


C-46


ACCOUNT 361.12 - O/H CONDUCTOR - BARE ALUMINUM



SURVIVOR CURVE.. IOWA 46-S1.5 NET SALVAGE PERCENT.. -20

1962 56,662.00 1.87 1,059.58 .7387 41,856 1963 161,196.00 1.89 3,046.60 .7277 117,302 1964 129,403.00 1.91 2,471.60 .7163 92,691 1965 886,725.00 1.93 17,113.79 .7045 624,698 1966 627,488.00 1.96 12,298.76 .6958 436,606 1967 179,237.00 1.98 3,548.89 .6831 122,437 1968 175,345.00 2.00 3,506.90 .6700 117,481 1969 372,437.00 2.03 7,560.47 .6598 245,734 1970 226,336.00 2.05 4,639.89 .6458 146,168 1971 499,889.00 2.07 10,347.70 .6314 315,630 1972 505,938.00 2.10 10,624.70 .6195 313,429 1973 786,642.00 2.12 16,676.81 .6042 475,289 1974 982,453.00 2.15 21,122.74 .5913 580,924 1975 1,627,261.00 2.17 35,311.56 .5751 935,838 1976 1,512,496.00 2.19 33,123.66 .5585 844,729 1977 1,979,218.00 2.22 43,938.64 .5439 1,076,497 1978 1,745,912.00 2.24 39,108.43 .5264 919,048 1979 1,780,482.00 2.27 40,416.94 .5108 909,470 1980 2,583,355.00 2.29 59,158.83 .4924 1,272,044 1981 2,377,355.00 2.31 54,916.90 .4736 1,125,915 1982 2,247,671.00 2.33 52,370.73 .4544 1,021,342 1983 2,119,129.00 2.36 50,011.44 .4366 925,212 1984 2,639,093.00 2.38 62,810.41 .4165 1,099,182 1985 2,174,758.00 2.40 52,194.19 .3960 861,204 1986 2,237,382.00 2.42 54,144.64 .3751 839,242 1987 2,496,540.00 2.44 60,915.58 .3538 883,276 1988 2,776,239.00 2.46 68,295.48 .3321 921,989 1989 3,094,060.00 2.48 76,732.69 .3100 959,159 1990 3,790,795.00 2.50 94,769.88 .2875 1,089,854 1991 3,138,185.00 2.51 78,768.44 .2636 827,226 1992 3,536,270.00 2.53 89,467.63 .2404 850,119 1993 2,884,772.00 2.55 73,561.69 .2168 625,419 1994 2,664,019.00 2.56 68,198.89 .1920 511,492 1995 2,068,790.00 2.57 53,167.90 .1671 345,695 1996 1,917,004.00 2.58 49,458.70 .1419 272,023 1997 2,216,281.00 2.59 57,401.68 .1166 258,418 1998 2,181,509.00 2.60 56,719.23 .0910 198,517

C-47


ACCOUNT 361.12 - O/H CONDUCTOR - BARE ALUMINUM



SURVIVOR CURVE.. IOWA 46-S1.5 NET SALVAGE PERCENT.. -20

1999 3,183,381.00 2.61 83,086.24 .0653 207,875 2000 2,926,963.00 2.61 76,393.73 .0392 114,737 2001 3,326,823.00 2.62 87,162.76 .0131 43,581

1,765,625.32 23,569,348 NET SALVAGE ADJUSTMENT 353,125.06 4,713,870

TOTAL 72,815,494.00 2,118,750.38 28,283,218


C-48


ACCOUNT 361.13 - O/H CONDUCTOR - W/P ALUMINUM




1974 168,637.00 2.85 4,806.15 .7838 132,178 1975 538,156.00 2.89 15,552.71 .7659 412,174 1976 664,157.00 2.93 19,459.80 .7472 496,258 1977 686,670.00 2.98 20,462.77 .7301 501,338 1978 729,580.00 3.02 22,033.32 .7097 517,783 1979 1,010,903.00 3.06 30,933.63 .6885 696,007 1980 917,599.00 3.10 28,445.57 .6665 611,580 1981 1,053,712.00 3.15 33,191.93 .6458 680,487 1982 678,186.00 3.19 21,634.13 .6221 421,900 1983 601,014.00 3.23 19,412.75 .5976 359,166 1984 586,246.00 3.27 19,170.24 .5723 335,509 1985 577,831.00 3.31 19,126.21 .5462 315,611 1986 574,323.00 3.35 19,239.82 .5193 298,246 1987 553,883.00 3.39 18,776.63 .4916 272,289 1988 679,234.00 3.44 23,365.65 .4644 315,436 1989 901,699.00 3.48 31,379.13 .4350 392,239 1990 1,151,014.00 3.52 40,515.69 .4048 465,930 1991 914,848.00 3.56 32,568.59 .3738 341,970 1992 1,252,781.00 3.61 45,225.39 .3430 429,704 1993 1,075,072.00 3.65 39,240.13 .3103 333,595 1994 1,043,190.00 3.70 38,598.03 .2775 289,485 1995 802,433.00 3.75 30,091.24 .2438 195,633 1996 856,013.00 3.80 32,528.49 .2090 178,907 1997 778,501.00 3.86 30,050.14 .1737 135,226 1998 694,706.00 3.93 27,301.95 .1376 95,592 1999 656,441.00 4.01 26,323.28 .1003 65,841 2000 421,297.00 4.12 17,357.44 .0618 26,036 2001 685,170.00 4.38 30,010.45 .0219 15,005


TOTAL 21,253,296.00 884,161.51 11,197,350


C-49


ACCOUNT 361.14 - O/H CONDUCTOR - AERIAL CABLE




1967 4,263.00 2.54 108.28 .8763 3,736 1969 15,725.00 2.63 413.57 .8548 13,442 1970 55.00 2.68 1.47 .8442 46 1971 10,255.00 2.73 279.96 .8327 8,539 1972 11,022.00 2.78 306.41 .8201 9,039 1973 5,152.00 2.83 145.80 .8066 4,156 1974 837.00 2.88 24.11 .7920 663 1975 448.00 2.93 13.13 .7765 348 1976 33,481.00 2.98 997.73 .7599 25,442 1977 26,251.00 3.04 798.03 .7448 19,552 1978 10,576.00 3.10 327.86 .7285 7,705 1979 296.00 3.15 9.32 .7088 210 1981 16,588.00 3.28 544.09 .6724 11,154 1982 8,006.00 3.34 267.40 .6513 5,214 1983 55,045.00 3.41 1,877.03 .6309 34,728 1985 7,099.00 3.55 252.01 .5858 4,159 1987 190,378.00 3.70 7,043.99 .5365 102,138 1988 3,106.00 3.78 117.41 .5103 1,585 1989 118,745.00 3.86 4,583.56 .4825 57,294 1990 3,528.00 3.96 139.71 .4554 1,607 1991 29,338.00 4.06 1,191.12 .4263 12,507 1995 73,600.00 4.57 3,363.52 .2971 21,867 1998 15,055.00 5.23 787.38 .1831 2,757 1999 98,697.00 5.59 5,517.16 .1398 13,798 2000 61,477.00 6.14 3,774.69 .0921 5,662


TOTAL 799,023.00 47,682.87 532,655


C-50


ACCOUNT 361.15 - O/H CONDUCTOR - DUPLEX,TRIPLEX, QUADRUPLEX




1966 18,667.00 2.34 436.81 .8307 15,507 1967 14,957.00 2.37 354.48 .8177 12,230 1968 19,574.00 2.41 471.73 .8074 15,804 1969 16,175.00 2.45 396.29 .7963 12,880 1970 19,620.00 2.49 488.54 .7844 15,390 1971 15,087.00 2.53 381.70 .7717 11,643 1972 27,612.00 2.57 709.63 .7582 20,935 1973 27,336.00 2.61 713.47 .7439 20,335 1974 23,029.00 2.65 610.27 .7288 16,784 1975 31,459.00 2.70 849.39 .7155 22,509 1976 30,055.00 2.74 823.51 .6987 20,999 1977 27,591.00 2.78 767.03 .6811 18,792 1978 44,880.00 2.82 1,265.62 .6627 29,742 1979 48,020.00 2.86 1,373.37 .6435 30,901 1980 41,804.00 2.90 1,212.32 .6235 26,065 1981 55,228.00 2.95 1,629.23 .6048 33,402 1982 62,320.00 2.99 1,863.37 .5831 36,339 1983 68,089.00 3.02 2,056.29 .5587 38,041 1984 84,937.00 3.06 2,599.07 .5355 45,484 1985 61,877.00 3.10 1,918.19 .5115 31,650 1986 103,642.00 3.13 3,243.99 .4852 50,287 1987 109,958.00 3.16 3,474.67 .4582 50,383 1988 78,735.00 3.19 2,511.65 .4307 33,911 1989 93,468.00 3.22 3,009.67 .4025 37,621 1990 71,998.00 3.24 2,332.74 .3726 26,826 1991 80,732.00 3.27 2,639.94 .3434 27,723 1992 68,618.00 3.28 2,250.67 .3116 21,381 1993 93,883.00 3.30 3,098.14 .2805 26,334 1994 65,564.00 3.31 2,170.17 .2483 16,280 1995 70,487.00 3.32 2,340.17 .2158 15,211 1996 34,083.00 3.33 1,134.96 .1832 6,244 1997 65,395.00 3.33 2,177.65 .1499 9,803 1998 59,147.00 3.34 1,975.51 .1169 6,914 1999 92,753.00 3.34 3,097.95 .0835 7,745 2000 133,476.00 3.34 4,458.10 .0501 6,687 2001 162,951.00 3.34 5,442.56 .0167 2,721


TOTAL 2,123,207.00 79,534.62 985,804


C-51


ACCOUNT 361.20 - DISTRIBUTION - UNDERGROUND CABLE




1966 149,962.00 2.22 3,329.16 .7881 118,185 1967 208,895.00 2.24 4,679.25 .7728 161,434 1968 132,244.00 2.27 3,001.94 .7605 100,572 1969 99,036.00 2.29 2,267.92 .7443 73,712 1970 117,745.00 2.31 2,719.91 .7277 85,683 1971 106,663.00 2.34 2,495.91 .7137 76,125 1972 146,270.00 2.36 3,451.97 .6962 101,833 1973 98,027.00 2.38 2,333.04 .6783 66,492 1974 264,780.00 2.40 6,354.72 .6600 174,755 1975 260,967.00 2.42 6,315.40 .6413 167,358 1976 242,548.00 2.44 5,918.17 .6222 150,913 1977 302,581.00 2.47 7,473.75 .6052 183,122 1978 500,618.00 2.49 12,465.39 .5852 292,962 1979 107,402.00 2.51 2,695.79 .5648 60,661 1980 655,606.00 2.53 16,586.83 .5440 356,650 1981 470,883.00 2.55 12,007.52 .5228 246,178 1982 306,894.00 2.57 7,887.18 .5012 153,815 1983 315,848.00 2.58 8,148.88 .4773 150,754 1984 447,265.00 2.60 11,628.89 .4550 203,506 1985 391,392.00 2.62 10,254.47 .4323 169,199 1986 1,284,106.00 2.64 33,900.40 .4092 525,456 1987 704,228.00 2.66 18,732.46 .3857 271,621 1988 829,335.00 2.67 22,143.24 .3605 298,975 1989 1,173,790.00 2.69 31,574.95 .3363 394,746 1990 747,039.00 2.71 20,244.76 .3117 232,852 1991 1,052,181.00 2.72 28,619.32 .2856 300,503 1992 860,797.00 2.74 23,585.84 .2603 224,065 1993 609,181.00 2.76 16,813.40 .2346 142,914 1994 410,062.00 2.77 11,358.72 .2078 85,211 1995 489,128.00 2.79 13,646.67 .1814 88,728 1996 307,501.00 2.80 8,610.03 .1540 47,355 1997 291,813.00 2.82 8,229.13 .1269 37,031 1998 261,543.00 2.84 7,427.82 .0994 25,997 1999 233,208.00 2.86 6,669.75 .0715 16,674 2000 242,855.00 2.89 7,018.51 .0434 10,540 2001 344,594.00 2.95 10,165.52 .0148 5,100

TOTAL 15,166,987.00 400,756.61 5,801,677


C-52


ACCOUNT 361.30 - DISTRIBUTION - SPECIAL INSUL. COPPER CABLE




1977 11,698.00 3.04 355.62 .7448 8,713 1978 9,008.00 3.10 279.25 .7285 6,562 1982 44,266.00 3.34 1,478.48 .6513 28,830 1983 36,950.00 3.41 1,260.00 .6309 23,312 1984 154.00 3.47 5.34 .6073 94


TOTAL 102,076.00 4,899.10 97,891


C-53


ACCOUNT 361.40 - DISTRIBUTION - SUBMARINE CABLE




1955 289,905.00 1.93 5,595.17 .8975 260,190 1956 15,752.00 1.96 308.74 .8918 14,048 1957 2,737.00 1.99 54.47 .8856 2,424 1960 1,814.00 2.07 37.55 .8591 1,558 1964 2,865.00 2.17 62.17 .8138 2,332 1965 23,650.00 2.19 517.94 .7994 18,906 1970 3,034.00 2.31 70.09 .7277 2,208 1976 2,371.00 2.44 57.85 .6222 1,475 1985 10,296.00 2.62 269.76 .4323 4,451 1986 23,285.00 2.64 614.72 .4092 9,528 1987 42,935.00 2.66 1,142.07 .3857 16,560 1988 1,994,640.00 2.67 53,256.89 .3605 719,068 1990 1,472,083.00 2.71 39,893.45 .3117 458,848

TOTAL 3,885,367.00 101,880.87 1,511,596


C-54


ACCOUNT 362.10 - DISTRIBUTION - POLES (UNDER 35’)




1962 396,798.00 1.98 7,856.60 .7821 310,336 1963 355,414.00 2.00 7,108.28 .7700 273,669 1964 359,184.00 2.03 7,291.44 .7613 273,447 1965 639,926.00 2.05 13,118.48 .7483 478,857 1966 681,309.00 2.08 14,171.23 .7384 503,079 1967 285,594.00 2.10 5,997.47 .7245 206,913 1968 206,203.00 2.13 4,392.12 .7136 147,146 1969 343,168.00 2.15 7,378.11 .6988 239,806 1970 253,901.00 2.18 5,535.04 .6867 174,354 1971 506,496.00 2.20 11,142.91 .6710 339,859 1972 439,715.00 2.23 9,805.64 .6579 289,288 1973 725,546.00 2.26 16,397.34 .6441 467,324 1974 827,014.00 2.29 18,938.62 .6298 520,853 1975 1,022,449.00 2.31 23,618.57 .6122 625,943 1976 1,954,946.00 2.34 45,745.74 .5967 1,166,516 1977 1,158,956.00 2.37 27,467.26 .5807 673,006 1978 1,104,384.00 2.40 26,505.22 .5640 622,873 1979 1,430,365.00 2.43 34,757.87 .5468 782,124 1980 1,073,257.00 2.46 26,402.12 .5289 567,646 1981 2,011,862.00 2.49 50,095.36 .5105 1,027,056 1982 1,443,495.00 2.52 36,376.07 .4914 709,333 1983 1,727,929.00 2.56 44,234.98 .4736 818,347 1984 1,985,851.00 2.59 51,433.54 .4533 900,186 1985 1,780,995.00 2.63 46,840.17 .4340 772,952 1986 2,083,748.00 2.66 55,427.70 .4123 859,129 1987 2,178,976.00 2.70 58,832.35 .3915 853,069 1988 2,208,007.00 2.74 60,499.39 .3699 816,742 1989 2,328,266.00 2.79 64,958.62 .3488 812,099 1990 2,825,718.00 2.83 79,967.82 .3255 919,771 1991 2,453,537.00 2.88 70,661.87 .3024 741,950 1992 2,926,610.00 2.94 86,042.33 .2793 817,402 1993 3,160,266.00 3.00 94,807.98 .2550 805,868 1994 2,217,111.00 3.06 67,843.60 .2295 508,827 1995 2,992,792.00 3.13 93,674.39 .2035 609,033 1996 2,525,624.00 3.22 81,325.09 .1771 447,288 1997 1,468,263.00 3.32 48,746.33 .1494 219,358 1998 1,294,503.00 3.44 44,530.90 .1204 155,858

C-55


ACCOUNT 362.10 - DISTRIBUTION - POLES (UNDER 35’)




1999 1,846,190.00 3.60 66,462.84 .0900 166,157 2000 1,761,927.00 3.85 67,834.19 .0578 101,839 2001 2,258,508.00 4.45 100,503.61 .0223 50,365

TOTAL 59,244,803.00 1,684,729.19 21,775,668


C-56


ACCOUNT 362.20 - DISTRIBUTION - POLES (35’ & OVER)




1963 28,700.00 2.00 574.00 .7700 22,099 1964 909,756.00 2.03 18,468.05 .7613 692,597 1965 2,280,224.00 2.05 46,744.59 .7483 1,706,292 1966 1,304,163.00 2.08 27,126.59 .7384 962,994 1967 602,814.00 2.10 12,659.09 .7245 436,739 1968 517,333.00 2.13 11,019.19 .7136 369,169 1969 1,153,113.00 2.15 24,791.93 .6988 805,795 1970 706,947.00 2.18 15,411.44 .6867 485,461 1971 1,260,485.00 2.20 27,730.67 .6710 845,785 1972 1,131,833.00 2.23 25,239.88 .6579 744,633 1973 1,512,450.00 2.26 34,181.37 .6441 974,169 1974 2,101,389.00 2.29 48,121.81 .6298 1,323,455 1975 3,596,082.00 2.31 83,069.49 .6122 2,201,521 1976 2,409,186.00 2.34 56,374.95 .5967 1,437,561 1977 3,503,131.00 2.37 83,024.20 .5807 2,034,268 1978 3,736,779.00 2.40 89,682.70 .5640 2,107,543 1979 3,986,460.00 2.43 96,870.98 .5468 2,179,796 1980 5,478,317.00 2.46 134,766.60 .5289 2,897,482 1981 4,510,143.00 2.49 112,302.56 .5105 2,302,428 1982 5,193,128.00 2.52 130,866.83 .4914 2,551,903 1983 5,176,581.00 2.56 132,520.47 .4736 2,451,629 1984 7,251,359.00 2.59 187,810.20 .4533 3,287,041 1985 6,511,530.00 2.63 171,253.24 .4340 2,826,004 1986 7,331,123.00 2.66 195,007.87 .4123 3,022,622 1987 8,403,486.00 2.70 226,894.12 .3915 3,289,965 1988 7,259,044.00 2.74 198,897.81 .3699 2,685,120 1989 9,071,428.00 2.79 253,092.84 .3488 3,164,114 1990 11,931,978.00 2.83 337,674.98 .3255 3,883,859 1991 10,687,624.00 2.88 307,803.57 .3024 3,231,937 1992 10,246,598.00 2.94 301,249.98 .2793 2,861,875 1993 9,198,263.00 3.00 275,947.89 .2550 2,345,557 1994 9,530,064.00 3.06 291,619.96 .2295 2,187,150 1995 8,440,756.00 3.13 264,195.66 .2035 1,717,694 1996 7,700,989.00 3.22 247,971.85 .1771 1,363,845 1997 6,352,615.00 3.32 210,906.82 .1494 949,081 1998 7,921,087.00 3.44 272,485.39 .1204 953,699 1999 6,614,057.00 3.60 238,106.05 .0900 595,265

C-57


ACCOUNT 362.20 - DISTRIBUTION - POLES (35’ & OVER)




2000 8,933,987.00 3.85 343,958.50 .0578 516,384 2001 10,433,168.00 4.45 464,275.98 .0223 232,660

TOTAL 204,918,170.00 6,000,700.10 68,647,191


C-58


ACCOUNT 362.30 - DISTRIBUTION - POLES - CONCRETE & STEEL




1966 14,635.00 2.33 341.00 .8272 12,106 1967 252.00 2.36 5.95 .8142 205 1969 49,251.00 2.43 1,196.80 .7898 38,898 1970 31,953.00 2.46 786.04 .7749 24,760 1971 50,164.00 2.49 1,249.08 .7595 38,100 1972 58,794.00 2.52 1,481.61 .7434 43,707 1973 90,163.00 2.55 2,299.16 .7268 65,530 1974 59,889.00 2.59 1,551.13 .7123 42,659 1975 141,121.00 2.62 3,697.37 .6943 97,980 1976 121,017.00 2.65 3,206.95 .6758 81,783 1977 84,548.00 2.68 2,265.89 .6566 55,514 1978 91,517.00 2.71 2,480.11 .6369 58,287 1979 68,891.00 2.74 1,887.61 .6165 42,471 1980 144,972.00 2.77 4,015.72 .5956 86,345 1981 223,497.00 2.80 6,257.92 .5740 128,287 1982 133,161.00 2.83 3,768.46 .5519 73,492 1983 72,678.00 2.86 2,078.59 .5291 38,454 1984 284,560.00 2.89 8,223.78 .5058 143,930 1985 144,865.00 2.92 4,230.06 .4818 69,796 1986 319,228.00 2.95 9,417.23 .4573 145,983 1987 206,777.00 2.98 6,161.95 .4321 89,348 1988 254,251.00 3.02 7,678.38 .4077 103,658 1989 332,270.00 3.05 10,134.24 .3813 126,695 1990 224,937.00 3.08 6,928.06 .3542 79,673 1991 214,516.00 3.11 6,671.45 .3266 70,061 1992 296,801.00 3.15 9,349.23 .2993 88,833 1993 321,407.00 3.18 10,220.74 .2703 86,876 1994 245,198.00 3.22 7,895.38 .2415 59,215 1995 186,230.00 3.26 6,071.10 .2119 39,462 1996 208,449.00 3.30 6,878.82 .1815 37,833 1997 152,310.00 3.34 5,087.15 .1503 22,892 1998 111,497.00 3.40 3,790.90 .1190 13,268 1999 88,906.00 3.47 3,085.04 .0868 7,717 2000 90,967.00 3.56 3,238.43 .0534 4,858 2001 72,569.00 3.78 2,743.11 .0189 1,372


TOTAL 5,192,241.00 187,649.33 2,544,058


C-59





SURVIVOR CURVE.. 45-SQUARE NET SALVAGE PERCENT.. 0

1980 184,774.00 45.00 2.22 4,101.98 .4778 88,285

TOTAL 184,774.00 4,101.98 88,285


C-60





SURVIVOR CURVE.. IOWA 16-O1 NET SALVAGE PERCENT.. +10

1972 146,526.00 3.26 4,776.75 .9617 140,914 1973 221,928.00 3.31 7,345.82 .9434 209,367 1974 172,432.00 3.37 5,810.96 .9268 159,810 1975 186,497.00 3.43 6,396.85 .9090 169,526 1976 278,839.00 3.50 9,759.37 .8925 248,864 1977 322,671.00 3.56 11,487.09 .8722 281,434 1978 353,469.00 3.63 12,830.92 .8531 301,544 1979 359,340.00 3.71 13,331.51 .8348 299,977 1980 336,532.00 3.79 12,754.56 .8149 274,240 1981 477,091.00 3.87 18,463.42 .7934 378,524 1982 413,398.00 3.96 16,370.56 .7722 319,226 1983 412,481.00 4.06 16,746.73 .7511 309,814 1984 805,357.00 4.16 33,502.85 .7280 586,300 1985 817,660.00 4.28 34,995.85 .7062 577,431 1986 1,173,405.00 4.40 51,629.82 .6820 800,262 1987 1,084,261.00 4.53 49,117.02 .6569 712,251 1988 690,003.00 4.67 32,223.14 .6305 435,047 1989 888,579.00 4.82 42,829.51 .6025 535,369 1990 896,170.00 5.00 44,808.50 .5750 515,298 1991 1,168,825.00 5.19 60,662.02 .5450 637,010 1992 1,053,526.00 5.40 56,890.40 .5130 540,459 1993 1,032,666.00 5.65 58,345.63 .4803 495,989 1994 974,644.00 5.93 57,796.39 .4448 433,522 1995 765,691.00 6.26 47,932.26 .4069 311,560 1996 1,189,890.00 6.66 79,246.67 .3663 435,857 1997 721,863.00 7.15 51,613.20 .3218 232,296 1998 427,205.00 7.79 33,279.27 .2727 116,499 1999 348,783.00 8.69 30,309.24 .2173 75,791 2000 519,473.00 10.15 52,726.51 .1523 79,116 2001 610,940.00 14.06 85,898.16 .0703 42,949

1,039,880.98 10,656,246 NET SALVAGE ADJUSTMENT 103,988.10- 1,065,625-

TOTAL 18,850,145.00 935,892.88 9,590,621


C-61


ACCOUNT 364.10 - DISTRIBUTION - TRANSFORMERS (UPTO 15 KVA)



SURVIVOR CURVE.. IOWA 33-R1.5 NET SALVAGE PERCENT.. +5

1963 84,904.00 2.17 1,842.42 .8355 70,937 1964 134,099.00 2.20 2,950.18 .8250 110,632 1965 204,971.00 2.24 4,591.35 .8176 167,584 1966 170,520.00 2.27 3,870.80 .8059 137,422 1967 85,317.00 2.30 1,962.29 .7935 67,699 1968 93,811.00 2.33 2,185.80 .7806 73,229 1969 137,077.00 2.37 3,248.72 .7703 105,590 1970 11,678.00 2.40 280.27 .7560 8,829 1971 83,387.00 2.44 2,034.64 .7442 62,057 1972 120,945.00 2.47 2,987.34 .7287 88,133 1973 108,115.00 2.51 2,713.69 .7154 77,345 1974 110,749.00 2.54 2,813.02 .6985 77,358 1975 275,119.00 2.58 7,098.07 .6837 188,099 1976 262,532.00 2.62 6,878.34 .6681 175,398 1977 138,426.00 2.65 3,668.29 .6493 89,880 1978 34,355.00 2.69 924.15 .6322 21,719 1980 44,220.00 2.77 1,224.89 .5956 26,337 1981 57,292.00 2.81 1,609.91 .5761 33,006 1982 96,697.00 2.85 2,755.86 .5558 53,744 1983 86,419.00 2.89 2,497.51 .5347 46,208 1984 157,466.00 2.94 4,629.50 .5145 81,016 1985 100,051.00 2.98 2,981.52 .4917 49,195 1986 211,646.00 3.03 6,412.87 .4697 99,410 1987 253,564.00 3.08 7,809.77 .4466 113,242 1988 23,071.00 3.13 722.12 .4226 9,750 1989 170,163.00 3.18 5,411.18 .3975 67,640 1990 126,316.00 3.24 4,092.64 .3726 47,065 1991 37,623.00 3.30 1,241.56 .3465 13,036 1992 223,142.00 3.37 7,519.89 .3202 71,450 1993 154,335.00 3.44 5,309.12 .2924 45,128 1994 61,951.00 3.52 2,180.68 .2640 16,355 1995 121,058.00 3.60 4,358.09 .2340 28,328 1996 187,043.00 3.70 6,920.59 .2035 38,063 1997 239,117.00 3.82 9,134.27 .1719 41,104 1998 586,608.00 3.97 23,288.34 .1390 81,539 1999 431,113.00 4.16 17,934.30 .1040 44,836 2000 799,976.00 4.45 35,598.93 .0668 53,438

C-62


ACCOUNT 364.10 - DISTRIBUTION - TRANSFORMERS (UPTO 15 KVA)




2001 550,213.00 5.17 28,446.01 .0259 14,251

232,128.92 2,596,052 NET SALVAGE ADJUSTMENT 11,606.45- 129,803-

TOTAL 6,775,089.00 220,522.47 2,466,249


C-63


ACCOUNT 364.11 - DISTRIBUTION - TRANSFORMERS (OVER 15 KVA)




1964 96,355.00 2.20 2,119.81 .8250 79,493 1965 178,591.00 2.24 4,000.44 .8176 146,016 1966 257,286.00 2.27 5,840.39 .8059 207,347 1967 263,648.00 2.30 6,063.90 .7935 209,205 1968 233,846.00 2.33 5,448.61 .7806 182,540 1969 175,368.00 2.37 4,156.22 .7703 135,086 1970 34,008.00 2.40 816.19 .7560 25,710 1971 136,297.00 2.44 3,325.65 .7442 101,432 1972 309,171.00 2.47 7,636.52 .7287 225,293 1973 674,081.00 2.51 16,919.43 .7154 482,238 1974 858,348.00 2.54 21,802.04 .6985 599,556 1975 2,355,196.00 2.58 60,764.06 .6837 1,610,248 1976 1,959,134.00 2.62 51,329.31 .6681 1,308,897 1977 894,259.00 2.65 23,697.86 .6493 580,642 1978 818,722.00 2.69 22,023.62 .6322 517,596 1979 406,177.00 2.73 11,088.63 .6143 249,515 1980 1,064,194.00 2.77 29,478.17 .5956 633,834 1981 1,018,213.00 2.81 28,611.79 .5761 586,593 1982 1,313,772.00 2.85 37,442.50 .5558 730,194 1983 666,067.00 2.89 19,249.34 .5347 356,146 1984 1,152,534.00 2.94 33,884.50 .5145 592,979 1985 994,132.00 2.98 29,625.13 .4917 488,815 1986 1,946,844.00 3.03 58,989.37 .4697 914,433 1987 1,874,842.00 3.08 57,745.13 .4466 837,304 1988 2,328,867.00 3.13 72,893.54 .4226 984,179 1989 2,928,910.00 3.18 93,139.34 .3975 1,164,242 1990 4,009,410.00 3.24 129,904.88 .3726 1,493,906 1991 2,684,346.00 3.30 88,583.42 .3465 930,126 1992 1,309,252.00 3.37 44,121.79 .3202 419,222 1993 1,470,891.00 3.44 50,598.65 .2924 430,089 1994 1,396,060.00 3.52 49,141.31 .2640 368,560 1995 1,700,688.00 3.60 61,224.77 .2340 397,961 1996 1,575,038.00 3.70 58,276.41 .2035 320,520 1997 2,040,823.00 3.82 77,959.44 .1719 350,817 1998 3,711,987.00 3.97 147,365.88 .1390 515,966 1999 2,959,184.00 4.16 123,102.05 .1040 307,755 2000 4,206,999.00 4.45 187,211.46 .0668 281,028

C-64


ACCOUNT 364.11 - DISTRIBUTION - TRANSFORMERS (OVER 15 KVA)




2001 4,349,613.00 5.17 224,874.99 .0259 112,655

1,950,456.54 19,878,138 NET SALVAGE ADJUSTMENT 97,522.83- 993,907-

TOTAL 56,353,153.00 1,852,933.71 18,884,231


C-65


ACCOUNT 364.20 - DISTRIBUTION - VOLTAGE REGULATORS




1956 3,400.00 1.96 66.64 .8918 3,032 1958 2,201.00 2.02 44.46 .8787 1,934 1959 33,105.00 2.05 678.65 .8713 28,844 1960 4,413.00 2.08 91.79 .8632 3,809 1961 21,589.00 2.11 455.53 .8546 18,450 1963 3,671.00 2.17 79.66 .8355 3,067 1965 26,222.00 2.24 587.37 .8176 21,439 1966 10,400.00 2.27 236.08 .8059 8,381 1968 21,612.00 2.33 503.56 .7806 16,870 1969 65,151.00 2.37 1,544.08 .7703 50,186 1970 86,335.00 2.40 2,072.04 .7560 65,269 1971 130,220.00 2.44 3,177.37 .7442 96,910 1972 93,538.00 2.47 2,310.39 .7287 68,161 1973 90,936.00 2.51 2,282.49 .7154 65,056 1974 247,157.00 2.54 6,277.79 .6985 172,639 1975 209,754.00 2.58 5,411.65 .6837 143,409 1976 68,201.00 2.62 1,786.87 .6681 45,565 1977 30,558.00 2.65 809.79 .6493 19,841 1978 49,228.00 2.69 1,324.23 .6322 31,122 1979 36,798.00 2.73 1,004.59 .6143 22,605 1980 226,333.00 2.77 6,269.42 .5956 134,804 1981 67,288.00 2.81 1,890.79 .5761 38,765 1982 85,397.00 2.85 2,433.81 .5558 47,464 1983 82,008.00 2.89 2,370.03 .5347 43,850 1984 33,904.00 2.94 996.78 .5145 17,444 1985 309,272.00 2.98 9,216.31 .4917 152,069 1986 71,277.00 3.03 2,159.69 .4697 33,479 1987 232,794.00 3.08 7,170.06 .4466 103,966 1988 98,443.00 3.13 3,081.27 .4226 41,602 1989 223,869.00 3.18 7,119.03 .3975 88,988 1990 188,806.00 3.24 6,117.31 .3726 70,349 1991 306,968.00 3.30 10,129.94 .3465 106,364 1992 145,727.00 3.37 4,911.00 .3202 46,662 1994 202,348.00 3.52 7,122.65 .2640 53,420 1999 30,312.00 4.16 1,260.98 .1040 3,152


TOTAL 3,539,235.00 97,844.39 1,775,519


C-66


ACCOUNT 364.30 - DISTRIBUTION - CAPACITOR BANKS




1984 21,730.00 2.94 638.86 .5145 11,180 1990 3,406.00 3.24 110.35 .3726 1,269 1991 2,680.00 3.30 88.44 .3465 929 1993 19,978.00 3.44 687.24 .2924 5,842 1995 4,786.00 3.60 172.30 .2340 1,120 1997 14,492.00 3.82 553.59 .1719 2,491 1998 38,064.00 3.97 1,511.14 .1390 5,291 1999 77,432.00 4.16 3,221.17 .1040 8,053 2000 20,434.00 4.45 909.31 .0668 1,365

7,892.40 37,540 NET SALVAGE ADJUSTMENT 394.62- 1,877-

TOTAL 203,002.00 7,497.78 35,663


C-67


ACCOUNT 364.40 - DISTRIBUTION - RECLOSERS




1954 4,608.00 1.91 88.01 .9073 4,181 1959 4,893.00 2.05 100.31 .8713 4,263 1960 1,526.00 2.08 31.74 .8632 1,317 1961 1,400.00 2.11 29.54 .8546 1,196 1963 9,388.00 2.17 203.72 .8355 7,844 1966 4,338.00 2.27 98.47 .8059 3,496 1967 7,796.00 2.30 179.31 .7935 6,186 1968 4,109.00 2.33 95.74 .7806 3,207 1969 10,374.00 2.37 245.86 .7703 7,991 1970 4,485.00 2.40 107.64 .7560 3,391 1972 2,239.00 2.47 55.30 .7287 1,632 1973 11,238.00 2.51 282.07 .7154 8,040 1974 1,781.00 2.54 45.24 .6985 1,244 1976 10,029.00 2.62 262.76 .6681 6,700 1982 32,571.00 2.85 928.27 .5558 18,103 1985 66,025.00 2.98 1,967.55 .4917 32,464 1986 28,178.00 3.03 853.79 .4697 13,235 1987 45,495.00 3.08 1,401.25 .4466 20,318 1989 81,469.00 3.18 2,590.71 .3975 32,384 1990 88,035.00 3.24 2,852.33 .3726 32,802 1991 16,016.00 3.30 528.53 .3465 5,550 2001 310,221.00 5.17 16,038.43 .0259 8,035

28,986.57 223,579 NET SALVAGE ADJUSTMENT 1,449.33- 11,179-

TOTAL 746,214.00 27,537.24 212,400


C-68


ACCOUNT 365.10 - DISTRIBUTION - SERVICES OVERHEAD




1966 42,574.00 2.34 996.23 .8307 35,366 1967 170,090.00 2.37 4,031.13 .8177 139,083 1968 169,461.00 2.41 4,084.01 .8074 136,823 1969 197,491.00 2.45 4,838.53 .7963 157,262 1970 170,025.00 2.49 4,233.62 .7844 133,368 1971 327,359.00 2.53 8,282.18 .7717 252,623 1972 380,193.00 2.57 9,770.96 .7582 288,262 1973 519,894.00 2.61 13,569.23 .7439 386,749 1974 681,018.00 2.65 18,046.98 .7288 496,326 1975 864,176.00 2.70 23,332.75 .7155 618,318 1976 923,816.00 2.74 25,312.56 .6987 645,470 1977 982,360.00 2.78 27,309.61 .6811 669,085 1978 1,076,896.00 2.82 30,368.47 .6627 713,659 1979 1,283,914.00 2.86 36,719.94 .6435 826,199 1980 1,405,692.00 2.90 40,765.07 .6235 876,449 1981 1,624,813.00 2.95 47,931.98 .6048 982,687 1982 1,571,836.00 2.99 46,997.90 .5831 916,538 1983 1,912,745.00 3.02 57,764.90 .5587 1,068,651 1984 2,424,721.00 3.06 74,196.46 .5355 1,298,438 1985 2,181,959.00 3.10 67,640.73 .5115 1,116,072 1986 2,272,967.00 3.13 71,143.87 .4852 1,102,844 1987 2,413,165.00 3.16 76,256.01 .4582 1,105,712 1988 2,700,104.00 3.19 86,133.32 .4307 1,162,935 1989 3,021,675.00 3.22 97,297.94 .4025 1,216,224 1990 2,901,521.00 3.24 94,009.28 .3726 1,081,107 1991 3,076,815.00 3.27 100,611.85 .3434 1,056,578 1992 3,038,108.00 3.28 99,649.94 .3116 946,674 1993 2,934,469.00 3.30 96,837.48 .2805 823,119 1994 2,439,939.00 3.31 80,761.98 .2483 605,837 1995 2,010,134.00 3.32 66,736.45 .2158 433,787 1996 1,883,822.00 3.33 62,731.27 .1832 345,116 1997 1,648,037.00 3.33 54,879.63 .1499 247,041 1998 1,476,854.00 3.34 49,326.92 .1169 172,644 1999 1,539,300.00 3.34 51,412.62 .0835 128,532 2000 1,533,476.00 3.34 51,218.10 .0501 76,827 2001 1,869,641.00 3.34 62,446.01 .0167 31,223

1,747,645.91 22,293,628 NET SALVAGE ADJUSTMENT 1,048,587.55 13,376,177

TOTAL 55,671,060.00 2,796,233.46 35,669,805


C-69


ACCOUNT 365.20 - DISTRIBUTION - SERVICES UNDERGROUND




1965 5,690.00 2.19 124.61 .7994 4,549 1966 10,278.00 2.22 228.17 .7881 8,100 1967 44,406.00 2.24 994.69 .7728 34,317 1968 19,627.00 2.27 445.53 .7605 14,926 1969 13,560.00 2.29 310.52 .7443 10,093 1970 13,945.00 2.31 322.13 .7277 10,148 1974 75,003.00 2.40 1,800.07 .6600 49,502 1975 284,667.00 2.42 6,888.94 .6413 182,557 1976 119,140.00 2.44 2,907.02 .6222 74,129 1977 109,660.00 2.47 2,708.60 .6052 66,366 1978 34,576.00 2.49 860.94 .5852 20,234 1979 52,990.00 2.51 1,330.05 .5648 29,929 1980 134,057.00 2.53 3,391.64 .5440 72,927 1981 83,751.00 2.55 2,135.65 .5228 43,785 1982 179,142.00 2.57 4,603.95 .5012 89,786 1983 69,183.00 2.58 1,784.92 .4773 33,021 1984 134,754.00 2.60 3,503.60 .4550 61,313 1985 139,028.00 2.62 3,642.53 .4323 60,102 1986 64,590.00 2.64 1,705.18 .4092 26,430 1987 125,196.00 2.66 3,330.21 .3857 48,288 1988 220,655.00 2.67 5,891.49 .3605 79,546 1989 295,200.00 2.69 7,940.88 .3363 99,276 1990 282,563.00 2.71 7,657.46 .3117 88,075 1991 167,294.00 2.72 4,550.40 .2856 47,779 1992 159,624.00 2.74 4,373.70 .2603 41,550 1993 216,632.00 2.76 5,979.04 .2346 50,822 1994 241,688.00 2.77 6,694.76 .2078 50,223 1995 262,203.00 2.79 7,315.46 .1814 47,564 1996 376,219.00 2.80 10,534.13 .1540 57,938 1997 269,613.00 2.82 7,603.09 .1269 34,214 1998 14,149.00 2.84 401.83 .0994 1,406 2000 175,064.00 2.89 5,059.35 .0434 7,598 2001 72,659.00 2.95 2,143.44 .0148 1,075


TOTAL 4,466,806.00 125,122.18 1,624,946


C-70


ACCOUNT 366.10 - DISTRIBUTION - WATT-HOUR METERS




1965 149,131.00 2.30 3,430.01 .8395 125,195 1966 150,870.00 2.33 3,515.27 .8272 124,800 1967 198,219.00 2.37 4,697.79 .8177 162,084 1968 69,196.00 2.40 1,660.70 .8040 55,634 1969 136,662.00 2.44 3,334.55 .7930 108,373 1970 77,031.00 2.47 1,902.67 .7781 59,938 1971 117,660.00 2.51 2,953.27 .7656 90,080 1972 161,099.00 2.54 4,091.91 .7493 120,711 1973 178,022.00 2.58 4,592.97 .7353 130,900 1974 291,300.00 2.62 7,632.06 .7205 209,882 1975 245,034.00 2.65 6,493.40 .7023 172,087 1976 277,988.00 2.69 7,477.88 .6860 190,700 1977 339,535.00 2.73 9,269.31 .6689 227,115 1978 190,354.00 2.76 5,253.77 .6486 123,464 1979 215,048.00 2.80 6,021.34 .6300 135,480 1980 266,216.00 2.84 7,560.53 .6106 162,551 1981 373,450.00 2.88 10,755.36 .5904 220,485 1982 314,042.00 2.91 9,138.62 .5675 178,219 1983 454,782.00 2.95 13,416.07 .5458 248,220 1984 422,911.00 2.99 12,645.04 .5233 221,309 1985 501,189.00 3.03 15,186.03 .5000 250,595 1986 450,562.00 3.08 13,877.31 .4774 215,098 1987 105,721.00 3.12 3,298.50 .4524 47,828 1988 565,715.00 3.16 17,876.59 .4266 241,334 1989 511,167.00 3.21 16,408.46 .4013 205,131 1990 608,365.00 3.25 19,771.86 .3738 227,407 1991 565,488.00 3.30 18,661.10 .3465 195,942 1992 548,885.00 3.35 18,387.65 .3183 174,710 1993 672,229.00 3.40 22,855.79 .2890 194,274 1994 517,877.00 3.46 17,918.54 .2595 134,389 1995 368,010.00 3.52 12,953.95 .2288 84,201 1996 282,718.00 3.59 10,149.58 .1975 55,837 1997 233,424.00 3.67 8,566.66 .1652 38,562 1998 289,586.00 3.76 10,888.43 .1316 38,110 1999 467,057.00 3.88 18,121.81 .0970 45,305 2000 425,052.00 4.05 17,214.61 .0608 25,843 2001 272,199.00 4.44 12,085.64 .0222 6,043

TOTAL 12,013,794.00 380,065.03 5,247,836


C-71


ACCOUNT 366.20 - DISTRIBUTION - DEMAND METERS




1970 11,284.00 2.90 327.24 .9135 10,308 1971 33,403.00 2.96 988.73 .9028 30,156 1972 28,503.00 3.03 863.64 .8939 25,479 1973 37,403.00 3.09 1,155.75 .8807 32,941 1974 84,080.00 3.16 2,656.93 .8690 73,066 1975 66,464.00 3.23 2,146.79 .8560 56,893 1976 167,464.00 3.30 5,526.31 .8415 140,921 1977 134,427.00 3.37 4,530.19 .8257 110,996 1978 133,904.00 3.44 4,606.30 .8084 108,248 1979 140,286.00 3.51 4,924.04 .7898 110,798 1980 207,910.00 3.58 7,443.18 .7697 160,028 1981 268,639.00 3.66 9,832.19 .7503 201,560 1982 109,170.00 3.73 4,072.04 .7274 79,410 1983 180,158.00 3.80 6,846.00 .7030 126,651 1984 73,322.00 3.88 2,844.89 .6790 49,786 1985 107,694.00 3.96 4,264.68 .6534 70,367 1986 268,086.00 4.03 10,803.87 .6247 167,473 1987 396,430.00 4.11 16,293.27 .5960 236,272 1988 166,385.00 4.19 6,971.53 .5657 94,124 1989 111,254.00 4.27 4,750.55 .5338 59,387 1990 164,947.00 4.35 7,175.19 .5003 82,523 1991 135,659.00 4.44 6,023.26 .4662 63,244 1992 115,709.00 4.53 5,241.62 .4304 49,801 1993 96,166.00 4.62 4,442.87 .3927 37,764 1994 90,463.00 4.72 4,269.85 .3540 32,024 1995 114,531.00 4.82 5,520.39 .3133 35,883 1996 48,218.00 4.93 2,377.15 .2712 13,077 1997 42,865.00 5.06 2,168.97 .2277 9,760 1998 73,904.00 5.20 3,843.01 .1820 13,451 1999 103,592.00 5.38 5,573.25 .1345 13,933 2000 186,942.00 5.64 10,543.53 .0846 15,815 2001 256,553.00 6.22 15,957.60 .0311 7,979

TOTAL 4,155,815.00 174,984.81 2,320,118


C-72


ACCOUNT 366.30 - DISTRIBUTION - INSTRUMENT TRANSFORMERS




1957 351.00 2.08 7.30 .9256 325 1958 3,809.00 2.12 80.75 .9222 3,513 1959 7,363.00 2.15 158.30 .9138 6,728 1960 5,359.00 2.18 116.83 .9047 4,848 1961 2,230.00 2.22 49.51 .8991 2,005 1962 5,719.00 2.25 128.68 .8888 5,083 1963 10,523.00 2.29 240.98 .8817 9,278 1964 4,882.00 2.32 113.26 .8700 4,247 1965 7,853.00 2.36 185.33 .8614 6,765 1966 13,519.00 2.39 323.10 .8485 11,471 1967 13,525.00 2.42 327.31 .8349 11,292 1968 16,820.00 2.46 413.77 .8241 13,861 1969 11,369.00 2.49 283.09 .8093 9,201 1970 10,113.00 2.52 254.85 .7938 8,028 1971 14,385.00 2.55 366.82 .7778 11,189 1972 13,861.00 2.59 359.00 .7641 10,591 1973 30,178.00 2.62 790.66 .7467 22,534 1974 35,171.00 2.65 932.03 .7288 25,633 1975 46,548.00 2.68 1,247.49 .7102 33,058 1976 45,745.00 2.70 1,235.12 .6885 31,495 1977 46,082.00 2.73 1,258.04 .6689 30,824 1978 37,848.00 2.76 1,044.60 .6486 24,548 1979 55,209.00 2.79 1,540.33 .6278 34,660 1980 69,544.00 2.82 1,961.14 .6063 42,165 1981 55,397.00 2.84 1,573.27 .5822 32,252 1982 26,643.00 2.87 764.65 .5597 14,912 1983 46,083.00 2.90 1,336.41 .5365 24,724 1984 112,311.00 2.92 3,279.48 .5110 57,391 1985 86,699.00 2.95 2,557.62 .4868 42,205 1986 85,515.00 2.97 2,539.80 .4604 39,371 1987 104,307.00 2.99 3,118.78 .4336 45,228 1988 76,476.00 3.02 2,309.58 .4077 31,179 1989 90,025.00 3.04 2,736.76 .3800 34,210 1990 107,370.00 3.06 3,285.52 .3519 37,784 1991 79,083.00 3.09 2,443.66 .3245 25,662 1992 45,325.00 3.11 1,409.61 .2955 13,394 1993 2,339.00 3.13 73.21 .2661 622

C-73


ACCOUNT 366.30 - DISTRIBUTION - INSTRUMENT TRANSFORMERS




1994 24,622.00 3.15 775.59 .2363 5,818 1995 29,742.00 3.17 942.82 .2061 6,130 1996 33,299.00 3.19 1,062.24 .1755 5,844 1997 21,007.00 3.21 674.32 .1445 3,036 1998 22,727.00 3.23 734.08 .1131 2,570 1999 22,750.00 3.26 741.65 .0815 1,854 2000 192,233.00 3.29 6,324.47 .0494 9,496 2001 61,711.00 3.36 2,073.49 .0168 1,037

TOTAL 1,833,670.00 54,175.30 798,061


C-74


ACCOUNT 366.40 - DISTRIBUTION - METERING TANKS




1962 6,014.00 2.25 135.32 .8888 5,345 1963 3,666.00 2.29 83.95 .8817 3,232 1964 7,592.00 2.32 176.13 .8700 6,605 1965 6,127.00 2.36 144.60 .8614 5,278 1966 20,743.00 2.39 495.76 .8485 17,600 1967 2,611.00 2.42 63.19 .8349 2,180 1968 14,590.00 2.46 358.91 .8241 12,024 1969 3,245.00 2.49 80.80 .8093 2,626 1970 26,183.00 2.52 659.81 .7938 20,784 1971 10,276.00 2.55 262.04 .7778 7,993 1972 38,792.00 2.59 1,004.71 .7641 29,641 1973 18,329.00 2.62 480.22 .7467 13,686 1974 26,877.00 2.65 712.24 .7288 19,588 1975 96,997.00 2.68 2,599.52 .7102 68,887 1976 70,696.00 2.70 1,908.79 .6885 48,674 1977 105,268.00 2.73 2,873.82 .6689 70,414 1978 52,320.00 2.76 1,444.03 .6486 33,935 1979 106,461.00 2.79 2,970.26 .6278 66,836 1980 29,923.00 2.82 843.83 .6063 18,142 1981 22,803.00 2.84 647.61 .5822 13,276 1982 13,215.00 2.87 379.27 .5597 7,396 1983 23,672.00 2.90 686.49 .5365 12,700 1984 87,384.00 2.92 2,551.61 .5110 44,653 1988 54,481.00 3.02 1,645.33 .4077 22,212 1989 21,181.00 3.04 643.90 .3800 8,049 1990 102,255.00 3.06 3,129.00 .3519 35,984 1991 17,213.00 3.09 531.88 .3245 5,586 1992 158,551.00 3.11 4,930.94 .2955 46,852 1993 2,881.00 3.13 90.18 .2661 767 1994 50,424.00 3.15 1,588.36 .2363 11,915 1996 494.00 3.19 15.76 .1755 87 1998 458.00 3.23 14.79 .1131 52 1999 195.00 3.26 6.36 .0815 16 2001 11,458.00 3.36 384.99 .0168 192

TOTAL 1,213,375.00 34,544.40 663,207


C-75






1947 99,263.00 1.53 1,518.72 .8339 82,775 1956 68,214.00 1.61 1,098.25 .7326 49,974 1959 6,158.00 1.64 100.99 .6970 4,292 1965 30,319.00 1.68 509.36 .6132 18,592 1966 260,618.00 1.69 4,404.44 .6000 156,371 1967 84,812.00 1.69 1,433.32 .5831 49,454 1970 3,592.00 1.71 61.42 .5387 1,935 1971 7,951.00 1.71 135.96 .5216 4,147 1972 4,329.00 1.72 74.46 .5074 2,197 1973 849.00 1.72 14.60 .4902 416 1974 259,185.00 1.73 4,483.90 .4758 123,320 1975 109,104.00 1.73 1,887.50 .4585 50,024 1976 145,315.00 1.73 2,513.95 .4412 64,113 1977 425,400.00 1.74 7,401.96 .4263 181,348 1978 43,145.00 1.74 750.72 .4089 17,642 1979 87,494.00 1.74 1,522.40 .3915 34,254 1980 720,706.00 1.75 12,612.36 .3763 271,202 1981 237,784.00 1.75 4,161.22 .3588 85,317 1982 85,112.00 1.75 1,489.46 .3413 29,049 1983 40,095.00 1.75 701.66 .3238 12,983 1984 11,987.00 1.76 210.97 .3080 3,692 1985 35,115.00 1.76 618.02 .2904 10,197 1986 432,264.00 1.76 7,607.85 .2728 117,922 1987 54,460.00 1.76 958.50 .2552 13,898 1989 31,569.00 1.76 555.61 .2200 6,945 1990 43,291.00 1.76 761.92 .2024 8,762 1991 601,034.00 1.76 10,578.20 .1848 111,071 1992 261,001.00 1.77 4,619.72 .1682 43,900 1993 34,895.00 1.77 617.64 .1505 5,252 1994 17,571.00 1.77 311.01 .1328 2,333 1996 24,634.00 1.77 436.02 .0974 2,399 2000 83,314.00 1.77 1,474.66 .0266 2,216 2001 47,167.00 1.77 834.86 .0089 420

TOTAL 4,397,747.00 76,461.63 1,568,412


C-76


ACCOUNT 367.20 - DISTRIBUTION - UNDERGROUND SWITCHES




1956 825.00 1.96 16.17 .8918 736 1960 9,993.00 2.07 206.86 .8591 8,585 1967 39,940.00 2.24 894.66 .7728 30,866 1969 30,832.00 2.29 706.05 .7443 22,948 1972 15,443.00 2.36 364.45 .6962 10,751 1973 4,874.00 2.38 116.00 .6783 3,306 1975 15,509.00 2.42 375.32 .6413 9,946 1986 47,961.00 2.64 1,266.17 .4092 19,626 1991 141,500.00 2.72 3,848.80 .2856 40,412 1992 87,047.00 2.74 2,385.09 .2603 22,658 1999 103,587.00 2.86 2,962.59 .0715 7,406 2000 221,146.00 2.89 6,391.12 .0434 9,598 2001 262,514.00 2.95 7,744.16 .0148 3,885

TOTAL 981,171.00 27,277.44 190,723


C-77






1958 15.00 2.03 0.30 .8831 13 1959 31,165.00 2.06 642.00 .8755 27,285 1961 8,951.00 2.11 188.87 .8546 7,650 1962 2,829.00 2.14 60.54 .8453 2,391 1963 14,052.00 2.17 304.93 .8355 11,740 1964 3,029.00 2.21 66.94 .8288 2,510 1965 1,805.00 2.24 40.43 .8176 1,476 1966 17,029.00 2.27 386.56 .8059 13,724 1967 8,247.00 2.30 189.68 .7935 6,544 1968 13,757.00 2.33 320.54 .7806 10,739 1969 27,240.00 2.36 642.86 .7670 20,893 1970 54,912.00 2.39 1,312.40 .7529 41,343 1971 19,623.00 2.42 474.88 .7381 14,484 1972 45,028.00 2.46 1,107.69 .7257 32,677 1973 28,753.00 2.49 715.95 .7097 20,406 1974 105,689.00 2.52 2,663.36 .6930 73,242 1975 8,069.00 2.55 205.76 .6758 5,453 1976 38,496.00 2.59 997.05 .6605 25,427 1977 73,017.00 2.62 1,913.05 .6419 46,870 1978 63,902.00 2.65 1,693.40 .6228 39,798 1979 21,438.00 2.69 576.68 .6053 12,976 1980 5,205.00 2.72 141.58 .5848 3,044 1981 13,900.00 2.75 382.25 .5638 7,837 1982 4,180.00 2.79 116.62 .5441 2,274 1983 139,781.00 2.82 3,941.82 .5217 72,924 1984 61,720.00 2.86 1,765.19 .5005 30,891 1985 188,493.00 2.90 5,466.30 .4785 90,194 1986 39,416.00 2.93 1,154.89 .4542 17,903 1987 45,083.00 2.97 1,338.97 .4307 19,417 1988 88,517.00 3.01 2,664.36 .4064 35,973 1989 46,391.00 3.05 1,414.93 .3813 17,689 1990 42,895.00 3.10 1,329.75 .3565 15,292 1991 85,624.00 3.14 2,688.59 .3297 28,230 1992 1,609.00 3.19 51.33 .3031 488 1993 2,889.00 3.23 93.31 .2746 793 1994 10,970.00 3.29 360.91 .2468 2,707 1996 6,686.00 3.41 227.99 .1876 1,254

C-78






1997 47,441.00 3.48 1,650.95 .1566 7,429 1998 28,304.00 3.56 1,007.62 .1246 3,527 1999 36,168.00 3.67 1,327.37 .0918 3,320


TOTAL 1,482,318.00 43,710.03 817,768


C-79


ACCOUNT 371.20 - BUILDINGS AND STRUCTURES - LARGE



TOPSAIL ROAD - FORMER SYSTEM CONTROL CENTER INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2001 NET SALVAGE PERCENT.. -6

1965 275,913.00 1.0000 275,913 1972 718.00 1.0000 718 1973 2,054.00 1.0000 2,054 1974 1,983.00 1.0000 1,983 1978 1,004.00 1.0000 1,004 1979 4,648.00 1.0000 4,648 1981 189,965.00 1.0000 189,965 1982 992.00 1.0000 992 1983 44,199.00 1.0000 44,199 1986 7,549.00 1.0000 7,549 1987 1,581.00 1.0000 1,581 1988 35,354.00 1.0000 35,354 1990 42,744.00 1.0000 42,744 1991 921.00 1.0000 921 1992 29,671.00 1.0000 29,671 1993 16,056.00 1.0000 16,056 1994 53,006.00 1.0000 53,006 1995 57,839.00 1.0000 57,839 1996 8,605.00 1.0000 8,605 1997 14,741.00 1.0000 14,741

789,543 NET SALVAGE ADJUSTMENT 47,373

789,543.00 836,916

TOPSAIL ROAD - TRANSFORMER SHOP INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. 0

1961 70,244.00 1.97 1,383.81 .7979 56,048 1962 3,343.00 2.01 67.19 .7940 2,654 1963 10,791.00 2.05 221.22 .7893 8,517 1965 64,241.00 2.14 1,374.76 .7811 50,179

C-80





TOPSAIL ROAD - TRANSFORMER SHOP INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2012 NET SALVAGE PERCENT.. 0

1967 865.00 2.23 19.29 .7694 666 1968 5,519.00 2.28 125.83 .7638 4,215 1969 264.00 2.34 6.18 .7605 201 1971 2,609.00 2.45 63.92 .7473 1,950 1972 7,293.00 2.51 183.05 .7405 5,400 1973 16,864.00 2.58 435.09 .7353 12,400 1974 8,878.00 2.64 234.38 .7260 6,445 1975 13,639.00 2.71 369.62 .7182 9,796 1977 14,677.00 2.87 421.23 .7032 10,321 1978 1,665.00 2.95 49.12 .6933 1,154 1979 24,532.00 3.04 745.77 .6840 16,780 1980 77,079.00 3.14 2,420.28 .6751 52,036 1981 66,393.00 3.24 2,151.13 .6642 44,098 1982 152,875.00 3.35 5,121.31 .6533 99,873 1984 2,953.00 3.59 106.01 .6283 1,855 1986 20,475.00 3.87 792.38 .5999 12,283 1987 17,994.00 4.02 723.36 .5829 10,489 1988 42,238.00 4.19 1,769.77 .5657 23,894 1989 42,878.00 4.37 1,873.77 .5463 23,424 1990 36,236.00 4.57 1,655.99 .5256 19,046 1991 11,926.00 4.79 571.26 .5030 5,999 1992 73,145.00 5.03 3,679.19 .4779 34,956 1993 58,970.00 5.30 3,125.41 .4505 26,566 1994 32,428.00 5.59 1,812.73 .4193 13,597 1998 2,538.00 7.22 183.24 .2527 641 1999 6,144.00 7.79 478.62 .1948 1,197 2000 41,880.00 8.46 3,543.05 .1269 5,315 2001 67,068.00 9.33 6,257.44 .0467 3,132

998,644.00 41,965.40 565,127

C-81





TOPSAIL ROAD - SYSTEM CONTROL CENTER INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2049 NET SALVAGE PERCENT.. 0

1999 989,399.00 2.29 22,657.24 .0573 56,693 2000 19,634.00 2.37 465.33 .0356 699 2001 69,701.00 2.54 1,770.41 .0127 885

1,078,734.00 24,892.98 58,277

KENMOUNT ROAD INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2034 NET SALVAGE PERCENT.. 0

1969 766,116.00 1.61 12,334.47 .5233 400,909 1970 14,576.00 1.63 237.59 .5135 7,485 1971 1,755.00 1.66 29.13 .5063 889 1973 4,816.00 1.71 82.35 .4874 2,347 1974 2,530.00 1.74 44.02 .4785 1,211 1975 244.00 1.77 4.32 .4691 114 1980 2,605,000.00 1.93 50,276.50 .4150 1,081,075 1981 80,184.00 1.97 1,579.62 .4039 32,386 1982 16,224.00 2.01 326.10 .3920 6,360 1983 18,223.00 2.05 373.57 .3793 6,912 1985 2,553.00 2.13 54.38 .3515 897 1986 140,774.00 2.18 3,068.87 .3379 47,568 1987 689,736.00 2.22 15,312.14 .3219 222,026 1988 109,874.00 2.27 2,494.14 .3065 33,676 1991 105,548.00 2.44 2,575.37 .2562 27,041 1992 477,536.00 2.50 11,938.40 .2375 113,415 1993 106,780.00 2.57 2,744.25 .2185 23,331 1994 61,449.00 2.64 1,622.25 .1980 12,167 1995 41,129.00 2.71 1,114.60 .1762 7,247 1997 207,378.00 2.87 5,951.75 .1292 26,793 1998 283,330.00 2.97 8,414.90 .1040 29,466 1999 78,412.00 3.08 2,415.09 .0770 6,038 2000 43,483.00 3.21 1,395.80 .0482 2,096 2001 18,641.00 3.41 635.66 .0171 319

5,876,291.00 125,025.27 2,091,768

C-82





DUFFY PLACE INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2055 NET SALVAGE PERCENT.. 0

1990 9,671,457.00 1.73 167,316.21 .1990 1,924,620 1991 94,221.00 1.76 1,658.29 .1848 17,412 1992 7,335.00 1.79 131.30 .1701 1,248 1993 12,233.00 1.82 222.64 .1547 1,892 1994 44,508.00 1.86 827.85 .1395 6,209 1995 20,084.00 1.90 381.60 .1235 2,480 1996 23,539.00 1.94 456.66 .1067 2,512 1997 53,366.00 1.98 1,056.65 .0891 4,755 1998 75,022.00 2.04 1,530.45 .0714 5,357 1999 200,887.00 2.10 4,218.63 .0525 10,547 2000 635,481.00 2.18 13,853.49 .0327 20,780 2001 151,471.00 2.33 3,529.27 .0117 1,772

10,989,604.00 195,183.04 1,999,584

CARBONEAR - OFFICE/WAREHOUSE INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2020 NET SALVAGE PERCENT.. 0

1970 1,526.00 2.03 30.98 .6395 976 1974 2,314.00 2.20 50.91 .6050 1,400 1977 333,806.00 2.36 7,877.82 .5782 193,007 1978 10,941.00 2.41 263.68 .5664 6,197 1979 7,756.00 2.47 191.57 .5558 4,311 1980 5,329.00 2.54 135.36 .5461 2,910 1981 34,844.00 2.60 905.94 .5330 18,572 1984 11,262.00 2.82 317.59 .4935 5,558 1985 8,460.00 2.90 245.34 .4785 4,048 1987 238,674.00 3.08 7,351.16 .4466 106,592 1988 31,368.00 3.17 994.37 .4280 13,426 1989 676,132.00 3.28 22,177.13 .4100 277,214 1990 227,429.00 3.39 7,709.84 .3899 88,675 1991 8,171.00 3.51 286.80 .3686 3,012 1992 3,672.00 3.64 133.66 .3458 1,270

C-83





CARBONEAR - OFFICE/WAREHOUSE INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2020 NET SALVAGE PERCENT.. 0

1993 26,190.00 3.77 987.36 .3205 8,394 1996 51,963.00 4.26 2,213.62 .2343 12,175 1997 8,410.00 4.45 374.25 .2003 1,685 1998 102,257.00 4.67 4,775.40 .1635 16,719 1999 3,318.00 4.91 162.91 .1228 407

1,793,822.00 57,185.69 766,548

WHITBOURNE INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2023 NET SALVAGE PERCENT.. 0

1973 6,000.00 2.04 122.40 .5814 3,488 1977 2,351.00 2.21 51.96 .5415 1,273 1978 225,803.00 2.26 5,103.15 .5311 119,924 1979 50,242.00 2.32 1,165.61 .5220 26,226 1980 1,056.00 2.37 25.03 .5096 538 1982 5,746.00 2.49 143.08 .4856 2,790 1983 2,890.00 2.55 73.70 .4718 1,364 1984 8,632.00 2.61 225.30 .4568 3,943 1985 32.00 2.68 0.86 .4422 14 1987 17,448.00 2.84 495.52 .4118 7,185 1988 131,804.00 2.92 3,848.68 .3942 51,957 1989 29,978.00 3.00 899.34 .3750 11,242 1990 9,920.00 3.10 307.52 .3565 3,536 1991 25,854.00 3.20 827.33 .3360 8,687 1992 3,575.00 3.30 117.98 .3135 1,121 1996 4,379.00 3.81 166.84 .2096 918 1997 14,652.00 3.97 581.68 .1787 2,618 1998 72,716.00 4.14 3,010.44 .1449 10,537

613,078.00 17,166.42 257,361

C-84





SALT POND INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2013 NET SALVAGE PERCENT.. 0

1968 746.00 2.23 16.64 .7471 557 1969 52,127.00 2.28 1,188.50 .7410 38,626 1970 820.00 2.34 19.19 .7371 604 1971 1,072.00 2.39 25.62 .7290 781 1972 11,862.00 2.45 290.62 .7228 8,574 1974 176,327.00 2.58 4,549.24 .7095 125,104 1976 8,022.00 2.72 218.20 .6936 5,564 1977 896.00 2.79 25.00 .6836 613 1978 30,690.00 2.87 880.80 .6745 20,700 1979 549.00 2.96 16.25 .6660 366 1980 9,772.00 3.05 298.05 .6558 6,408 1982 6,795.00 3.24 220.16 .6318 4,293 1984 1,652.00 3.47 57.32 .6073 1,003 1985 811.00 3.59 29.11 .5924 480 1986 28,547.00 3.73 1,064.80 .5782 16,506 1987 154,295.00 3.87 5,971.22 .5612 86,590 1988 2,114.00 4.03 85.19 .5441 1,150 1989 25,165.00 4.19 1,054.41 .5238 13,181 1990 16,557.00 4.38 725.20 .5037 8,340 1992 5,817.00 4.80 279.22 .4560 2,653 1993 42,339.00 5.04 2,133.89 .4284 18,138 1995 79,070.00 5.60 4,427.92 .3640 28,781 1999 353.00 7.24 25.56 .1810 64

656,398.00 23,602.11 389,076

CLARENVILLE REGIONAL BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2042 NET SALVAGE PERCENT.. 0

1990 1,651,044.00 2.06 34,011.51 .2369 391,132 1991 146,476.00 2.11 3,090.64 .2216 32,459 1992 8,811.00 2.15 189.44 .2043 1,800 1993 6,094.00 2.20 134.07 .1870 1,140

C-85





CLARENVILLE REGIONAL BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2042 NET SALVAGE PERCENT.. 0

1995 18,780.00 2.31 433.82 .1502 2,821 1999 24,595.00 2.58 634.55 .0645 1,586 2000 21,716.00 2.68 581.99 .0402 873

1,877,516.00 39,076.02 431,811

GANDER INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2013 NET SALVAGE PERCENT.. 0

1963 2,039.00 2.01 40.98 .7739 1,578 1968 1,096.00 2.23 24.44 .7471 819 1975 231,781.00 2.65 6,142.20 .7023 162,780 1976 24,084.00 2.72 655.08 .6936 16,705 1977 8,245.00 2.79 230.04 .6836 5,636 1978 14,751.00 2.87 423.35 .6745 9,950 1979 2,688.00 2.96 79.56 .6660 1,790 1981 1,109.00 3.14 34.82 .6437 714 1983 40,197.00 3.35 1,346.60 .6198 24,914 1984 30,568.00 3.47 1,060.71 .6073 18,564 1985 17,867.00 3.59 641.43 .5924 10,584 1986 209,763.00 3.73 7,824.16 .5782 121,285 1987 71,157.00 3.87 2,753.78 .5612 39,933 1988 1,273.00 4.03 51.30 .5441 693 1989 31,298.00 4.19 1,311.39 .5238 16,394 1992 1,197.00 4.80 57.46 .4560 546 1997 613,545.00 6.32 38,776.04 .2844 174,492 1998 21,825.00 6.75 1,473.19 .2363 5,157 1999 706.00 7.24 51.11 .1810 128 2001 47,190.00 8.58 4,048.90 .0429 2,024

1,372,379.00 67,026.54 614,686

C-86





GRAND FALLS OFFICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2024 NET SALVAGE PERCENT.. 0

1974 63,000.00 2.04 1,285.20 .5610 35,343 1975 104,524.00 2.08 2,174.10 .5512 57,614 1976 26,522.00 2.13 564.92 .5432 14,407 1977 708.00 2.17 15.36 .5317 376 1978 884.00 2.22 19.62 .5217 461 1979 358.00 2.27 8.13 .5108 183 1983 1,922.00 2.49 47.86 .4607 885 1985 177,339.00 2.62 4,646.28 .4323 76,664 1989 955.00 2.92 27.89 .3650 349 1992 14,673.00 3.21 471.00 .3050 4,475 2000 9,817.00 4.38 429.98 .0657 645

400,702.00 9,690.34 191,402

GRAND FALLS SERVICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2008 NET SALVAGE PERCENT.. 0

1958 47,594.00 2.00 951.88 .8700 41,407 1959 2,047.00 2.04 41.76 .8670 1,775 1960 2,041.00 2.09 42.66 .8674 1,770 1961 925.00 2.13 19.70 .8627 798 1965 182.00 2.33 4.24 .8505 155 1967 1,147.00 2.44 27.99 .8418 966 1969 1,261.00 2.57 32.41 .8353 1,053 1970 1,781.00 2.64 47.02 .8316 1,481 1972 3,706.00 2.78 103.03 .8201 3,039 1973 2,735.00 2.86 78.22 .8151 2,229 1974 20,811.00 2.95 613.92 .8113 16,884 1975 52,104.00 3.04 1,583.96 .8056 41,975 1976 16,165.00 3.13 505.96 .7982 12,903 1977 13,401.00 3.23 432.85 .7914 10,606 1979 46,109.00 3.45 1,590.76 .7763 35,794 1980 1,113.00 3.58 39.85 .7697 857

C-87





GRAND FALLS SERVICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2008 NET SALVAGE PERCENT.. 0

1981 17,128.00 3.71 635.45 .7606 13,028 1982 18,645.00 3.85 717.83 .7508 13,999 1987 3,918.00 4.77 186.89 .6917 2,710 1988 448,803.00 5.01 22,485.03 .6764 303,570 1989 34,251.00 5.27 1,805.03 .6588 22,565 1992 5,410.00 6.27 339.21 .5957 3,223 1994 18,827.00 7.16 1,348.01 .5370 10,110 1999 10,905.00 11.17 1,218.09 .2793 3,046 2001 40,206.00 14.48 5,821.83 .0724 2,911

811,215.00 40,673.58 548,854

CORNER BROOK - WEST STREET OFFICE INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. 0

1951 250.00 1.73 4.33 .8737 218 1954 120,219.00 1.82 2,187.99 .8645 103,929 1957 972.00 1.93 18.76 .8589 835 1963 3,667.00 2.18 79.94 .8393 3,078 1969 663.00 2.51 16.64 .8158 541 1973 1,576.00 2.78 43.81 .7923 1,249 1974 1,617.00 2.86 46.25 .7865 1,272 1975 5,642.00 2.95 166.44 .7818 4,411 1976 3,606.00 3.04 109.62 .7752 2,795 1977 199.00 3.13 6.23 .7669 153 1979 2,000.00 3.34 66.80 .7515 1,503 1980 82,285.00 3.46 2,847.06 .7439 61,212 1981 24,391.00 3.58 873.20 .7339 17,901 1984 29,733.00 4.01 1,192.29 .7018 20,867 1985 2,886.00 4.18 120.63 .6897 1,990 1987 121,351.00 4.56 5,533.61 .6612 80,237 1989 275,741.00 5.01 13,814.62 .6263 172,697 1990 34,659.00 5.28 1,830.00 .6072 21,045

C-88





CORNER BROOK - WEST STREET OFFICE INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2009 NET SALVAGE PERCENT.. 0

1991 15,796.00 5.57 879.84 .5849 9,239 1992 2,989.00 5.90 176.35 .5605 1,675 1997 996.00 8.38 83.46 .3771 376 1998 29,248.00 9.14 2,673.27 .3199 9,356

760,486.00 32,771.14 516,579

CORNER BROOK - MAPLE VALLEY SERVICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2029 NET SALVAGE PERCENT.. 0

1979 360,915.00 2.06 7,434.85 .4635 167,284 1981 9,812.00 2.15 210.96 .4408 4,325 1985 2,474.00 2.35 58.14 .3878 959 1986 7,669.00 2.40 184.06 .3720 2,853 1987 2,399.00 2.46 59.02 .3567 856 1988 2,379.00 2.52 59.95 .3402 809 1989 206,361.00 2.59 5,344.75 .3238 66,820 1990 6,035.00 2.65 159.93 .3048 1,839 1991 5,939.00 2.73 162.13 .2867 1,703 1994 41,277.00 2.97 1,225.93 .2228 9,197 1996 5,864.00 3.17 185.89 .1744 1,023 1997 7,035.00 3.27 230.04 .1472 1,036 1999 353.00 3.53 12.46 .0883 31 2001 100,251.00 3.93 3,939.86 .0197 1,975

758,763.00 19,267.97 260,710

STEPHENVILLE OFFICE AND SERVICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2018 NET SALVAGE PERCENT.. 0

1958 150,010.00 1.69 2,535.17 .7352 110,287

C-89





STEPHENVILLE OFFICE AND SERVICE BUILDING INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2018 NET SALVAGE PERCENT.. 0

1976 30,384.00 2.41 732.25 .6146 18,674 1977 669.00 2.47 16.52 .6052 405 1978 828.00 2.53 20.95 .5946 492 1982 5,861.00 2.81 164.69 .5480 3,212 1983 945.00 2.89 27.31 .5347 505 1987 5,991.00 3.27 195.91 .4742 2,841 1988 535,879.00 3.38 18,112.71 .4563 244,522 1989 171,057.00 3.49 5,969.89 .4363 74,632 1990 28,279.00 3.62 1,023.70 .4163 11,773 1991 85,473.00 3.76 3,213.78 .3948 33,745 1992 17,045.00 3.90 664.76 .3705 6,315 1994 32,158.00 4.23 1,360.28 .3173 10,204 1996 10,077.00 4.63 466.57 .2547 2,567 1997 22,245.00 4.86 1,081.11 .2187 4,865 1999 2,488.00 5.40 134.35 .1350 336 2000 30,167.00 5.73 1,728.57 .0860 2,594

1,129,556.00 37,448.52 527,969

PORT AUX BASQUES INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. 0

1953 2,100.00 1.50 31.50 .7275 1,528 1966 5,552.00 1.85 102.71 .6568 3,647 1982 151,108.00 2.61 3,943.92 .5090 76,914 1983 22,703.00 2.67 606.17 .4940 11,215 1984 4,673.00 2.75 128.51 .4813 2,249 1985 1,545.00 2.82 43.57 .4653 719 1987 7,518.00 2.99 224.79 .4336 3,260 1988 40,396.00 3.08 1,244.20 .4158 16,797 1989 6,142.00 3.18 195.32 .3975 2,441 1990 22,179.00 3.29 729.69 .3784 8,393 1997 610.00 4.28 26.11 .1926 117

C-90





PORT AUX BASQUES INTERIM SURVIVOR CURVE.. IOWA 100-R2 PROBABLE RETIREMENT YEAR.. 6-2021 NET SALVAGE PERCENT.. 0

2000 7,150.00 4.96 354.64 .0744 532

271,676.00 7,631.13 127,812

TOTAL 30,178,407.00 738,606.15 10,184,480


C-91






1976 49,021.00 1.0000 49,021 1977 79,735.00 25.00 4.00 3,189.40 .9800 78,140 1978 49,011.00 25.00 4.00 1,960.44 .9400 46,070 1979 64,140.00 25.00 4.00 2,565.60 .9000 57,726 1980 51,170.00 25.00 4.00 2,046.80 .8600 44,006 1981 198,074.00 25.00 4.00 7,922.96 .8200 162,421 1982 120,788.00 25.00 4.00 4,831.52 .7800 94,215 1983 56,431.00 25.00 4.00 2,257.24 .7400 41,759 1984 93,100.00 25.00 4.00 3,724.00 .7000 65,170 1985 158,048.00 25.00 4.00 6,321.92 .6600 104,312 1986 201,372.00 25.00 4.00 8,054.88 .6200 124,851 1987 319,451.00 25.00 4.00 12,778.04 .5800 185,282 1988 347,317.00 25.00 4.00 13,892.68 .5400 187,551 1989 423,921.00 25.00 4.00 16,956.84 .5000 211,961 1990 742,516.00 25.00 4.00 29,700.64 .4600 341,557 1991 270,246.00 25.00 4.00 10,809.84 .4200 113,503 1992 357,631.00 25.00 4.00 14,305.24 .3800 135,900 1993 127,487.00 25.00 4.00 5,099.48 .3400 43,346 1994 716,551.00 25.00 4.00 28,662.04 .3000 214,965 1995 198,331.00 25.00 4.00 7,933.24 .2600 51,566 1996 105,582.00 25.00 4.00 4,223.28 .2200 23,228 1997 433,487.00 25.00 4.00 17,339.48 .1800 78,028 1998 258,621.00 25.00 4.00 10,344.84 .1400 36,207 1999 146,317.00 25.00 4.00 5,852.68 .1000 14,632 2000 387,854.00 25.00 4.00 15,514.16 .0600 23,271 2001 360,559.00 25.00 4.00 14,422.36 .0200 7,211

TOTAL 6,316,761.00 250,709.60 2,535,899


C-92






1976 40,173.00 1.0000 40,173 1977 7,757.00 25.00 4.00 310.28 .9800 7,602 1978 11,841.00 25.00 4.00 473.64 .9400 11,131 1979 9,561.00 25.00 4.00 382.44 .9000 8,605 1980 4,087.00 25.00 4.00 163.48 .8600 3,515 1981 31,174.00 25.00 4.00 1,246.96 .8200 25,563 1982 7,175.00 25.00 4.00 287.00 .7800 5,597 1984 3,619.00 25.00 4.00 144.76 .7000 2,533 1985 19,093.00 25.00 4.00 763.72 .6600 12,601 1986 9,305.00 25.00 4.00 372.20 .6200 5,769 1987 5,256.00 25.00 4.00 210.24 .5800 3,048 1988 24,062.00 25.00 4.00 962.48 .5400 12,993 1989 113,142.00 25.00 4.00 4,525.68 .5000 56,571 1990 90,012.00 25.00 4.00 3,600.48 .4600 41,406 1991 23,515.00 25.00 4.00 940.60 .4200 9,876 1992 22,969.00 25.00 4.00 918.76 .3800 8,728 1993 4,556.00 25.00 4.00 182.24 .3400 1,549 1994 58,688.00 25.00 4.00 2,347.52 .3000 17,606 1995 94,538.00 25.00 4.00 3,781.52 .2600 24,580 1996 38,389.00 25.00 4.00 1,535.56 .2200 8,446 1997 27,661.00 25.00 4.00 1,106.44 .1800 4,979 2000 16,786.00 25.00 4.00 671.44 .0600 1,007 2001 8,787.00 25.00 4.00 351.48 .0200 176

TOTAL 672,146.00 25,278.92 314,054


C-93






1976 56,609.00 1.0000 56,609 1977 11,341.00 25.00 4.00 453.64 .9800 11,114 1978 8,580.00 25.00 4.00 343.20 .9400 8,065 1979 592.00 25.00 4.00 23.68 .9000 533 1980 2,571.00 25.00 4.00 102.84 .8600 2,211 1981 13,706.00 25.00 4.00 548.24 .8200 11,239 1982 7,392.00 25.00 4.00 295.68 .7800 5,766 1983 2,011.00 25.00 4.00 80.44 .7400 1,488 1984 13,864.00 25.00 4.00 554.56 .7000 9,705 1985 7,713.00 25.00 4.00 308.52 .6600 5,091 1986 10,556.00 25.00 4.00 422.24 .6200 6,545 1987 47,591.00 25.00 4.00 1,903.64 .5800 27,603 1988 11,628.00 25.00 4.00 465.12 .5400 6,279 1989 44,822.00 25.00 4.00 1,792.88 .5000 22,411 1990 70,910.00 25.00 4.00 2,836.40 .4600 32,619 1991 81,854.00 25.00 4.00 3,274.16 .4200 34,379 1992 46,628.00 25.00 4.00 1,865.12 .3800 17,719 1993 18,953.00 25.00 4.00 758.12 .3400 6,444 1994 29,504.00 25.00 4.00 1,180.16 .3000 8,851 1995 22,264.00 25.00 4.00 890.56 .2600 5,789 1996 38,385.00 25.00 4.00 1,535.40 .2200 8,445 1997 4,964.00 25.00 4.00 198.56 .1800 894 1998 38,347.00 25.00 4.00 1,533.88 .1400 5,369 1999 99,654.00 25.00 4.00 3,986.16 .1000 9,965 2000 32,361.00 25.00 4.00 1,294.44 .0600 1,942 2001 57,908.00 25.00 4.00 2,316.32 .0200 1,158

TOTAL 780,708.00 28,963.96 308,233


C-94






1976 19,828.00 1.0000 19,828 1977 25,694.00 25.00 4.00 1,027.76 .9800 25,180 1978 81,976.00 25.00 4.00 3,279.04 .9400 77,057 1979 27,519.00 25.00 4.00 1,100.76 .9000 24,767 1980 59,610.00 25.00 4.00 2,384.40 .8600 51,265 1981 49,832.00 25.00 4.00 1,993.28 .8200 40,862 1982 43,847.00 25.00 4.00 1,753.88 .7800 34,201 1983 26,858.00 25.00 4.00 1,074.32 .7400 19,875 1984 30,003.00 25.00 4.00 1,200.12 .7000 21,002 1985 56,193.00 25.00 4.00 2,247.72 .6600 37,087 1986 270,072.00 25.00 4.00 10,802.88 .6200 167,445 1987 129,497.00 25.00 4.00 5,179.88 .5800 75,108 1988 131,809.00 25.00 4.00 5,272.36 .5400 71,177 1989 168,124.00 25.00 4.00 6,724.96 .5000 84,062 1990 359,251.00 25.00 4.00 14,370.04 .4600 165,255 1991 87,473.00 25.00 4.00 3,498.92 .4200 36,739 1992 692,594.00 25.00 4.00 27,703.76 .3800 263,186 1993 258,557.00 25.00 4.00 10,342.28 .3400 87,909 1994 187,890.00 25.00 4.00 7,515.60 .3000 56,367 1995 91,335.00 25.00 4.00 3,653.40 .2600 23,747 1996 265,873.00 25.00 4.00 10,634.92 .2200 58,492 1997 204,056.00 25.00 4.00 8,162.24 .1800 36,730 1998 433,249.00 25.00 4.00 17,329.96 .1400 60,655 1999 367,649.00 25.00 4.00 14,705.96 .1000 36,765 2000 57,184.00 25.00 4.00 2,287.36 .0600 3,431 2001 58,133.00 25.00 4.00 2,325.32 .0200 1,163

TOTAL 4,184,106.00 166,571.12 1,579,355


C-95






1986 90,947.00 1.0000 90,947 1987 105,375.00 15.00 6.67 7,028.51 .9667 101,866 1988 79,961.00 15.00 6.67 5,333.40 .9000 71,965 1989 136,180.00 15.00 6.67 9,083.21 .8333 113,479 1990 94,276.00 15.00 6.67 6,288.21 .7667 72,281 1991 49,695.00 15.00 6.67 3,314.66 .7000 34,787 1992 112,786.00 15.00 6.67 7,522.83 .6333 71,427 1993 45,844.00 15.00 6.67 3,057.79 .5667 25,980 1994 66,230.00 15.00 6.67 4,417.54 .5000 33,115 1995 56,297.00 15.00 6.67 3,755.01 .4333 24,393 1996 99,402.00 15.00 6.67 6,630.11 .3667 36,451 1997 208,469.00 15.00 6.67 13,904.88 .3000 62,541 1998 43,040.00 15.00 6.67 2,870.77 .2333 10,041 1999 96,730.00 15.00 6.67 6,451.89 .1667 16,125 2000 108,765.00 15.00 6.67 7,254.63 .1000 10,877 2001 79,001.00 15.00 6.67 5,269.37 .0333 2,631

TOTAL 1,472,998.00 92,182.81 778,906


C-96






1976 10,386.00 1.0000 10,386 1977 20,171.00 25.00 4.00 806.84 .9800 19,768 1978 4,845.00 25.00 4.00 193.80 .9400 4,554 1979 28,655.00 25.00 4.00 1,146.20 .9000 25,790 1980 11,936.00 25.00 4.00 477.44 .8600 10,265 1983 9,413.00 25.00 4.00 376.52 .7400 6,966 1984 747.00 25.00 4.00 29.88 .7000 523 1985 4,561.00 25.00 4.00 182.44 .6600 3,010 1986 36,479.00 25.00 4.00 1,459.16 .6200 22,617 1987 125,253.00 25.00 4.00 5,010.12 .5800 72,647 1988 37,696.00 25.00 4.00 1,507.84 .5400 20,356 1989 8,642.00 25.00 4.00 345.68 .5000 4,321 1990 10,841.00 25.00 4.00 433.64 .4600 4,987 1991 9,859.00 25.00 4.00 394.36 .4200 4,141 1992 1,980.00 25.00 4.00 79.20 .3800 752 1993 3,932.00 25.00 4.00 157.28 .3400 1,337 1995 707.00 25.00 4.00 28.28 .2600 184 1996 2,540.00 25.00 4.00 101.60 .2200 559 1998 6,983.00 25.00 4.00 279.32 .1400 978 1999 24,076.00 25.00 4.00 963.04 .1000 2,408

TOTAL 359,702.00 13,972.64 216,549


C-97






1993 22,657.00 11.74 2,659.93 .9979 22,609 1995 101,721.00 14.23 14,474.90 .9250 94,092 1996 22,785.00 15.72 3,581.80 .8646 19,700 1998 21,466.00 18.76 4,027.02 .6566 14,095 1999 40,666.00 20.26 8,238.93 .5065 20,597 2000 17,885.00 21.84 3,906.08 .3276 5,859 2001 30,611.00 24.12 7,383.37 .1206 3,692


TOTAL 257,791.00 36,745.78 149,935


C-98





SURVIVOR CURVE.. IOWA 6-R4 NET SALVAGE PERCENT.. +16

1992 19,546.00 11.02 2,153.97 1.0000 19,546 1994 277,644.00 12.97 36,010.43 .9728 270,092 1995 419,137.00 14.14 59,265.97 .9191 385,229 1996 556,599.00 15.20 84,603.05 .8360 465,317 1997 488,081.00 16.14 78,776.27 .7263 354,493 1998 977,200.00 16.87 164,853.64 .5905 577,037 1999 680,557.00 17.36 118,144.70 .4340 295,362 2000 770,852.00 17.63 135,901.21 .2645 203,890 2001 771,796.00 17.75 136,993.79 .0888 68,535


TOTAL 4,961,412.00 686,030.55 2,217,181


C-99


ACCOUNT 378.31 - TRUCKS W/ DERRICKS - CAB AND CHASSIS



SURVIVOR CURVE.. IOWA 8.5-L2 NET SALVAGE PERCENT.. +10

1988 38,596.00 6.51 2,512.60 .8789 33,922 1989 180,217.00 6.86 12,362.89 .8575 154,536 1990 470,505.00 7.26 34,158.66 .8349 392,825 1992 302,466.00 8.25 24,953.45 .7838 237,073 1993 188,935.00 8.87 16,758.53 .7540 142,457 1994 560,824.00 9.60 53,839.10 .7200 403,793 1995 339,052.00 10.44 35,397.03 .6786 230,081 1996 50,134.00 11.35 5,690.21 .6243 31,299 1997 189,764.00 12.26 23,265.07 .5517 104,693 1998 341,652.00 13.08 44,688.08 .4578 156,408 1999 450,964.00 13.78 62,142.84 .3445 155,357 2000 645,985.00 14.39 92,957.24 .2159 139,468 2001 323,956.00 14.82 48,010.28 .0741 24,005


TOTAL 4,083,050.00 411,062.38 1,985,325


C-100






1979 34,969.00 4.27 1,493.18 .9608 33,598 1981 22,070.00 4.59 1,013.01 .9410 20,768 1982 40,850.00 4.77 1,948.55 .9302 37,999 1985 66,733.00 5.36 3,576.89 .8844 59,019 1986 53,824.00 5.58 3,003.38 .8649 46,552 1987 2,872.00 5.81 166.86 .8425 2,420 1988 170,653.00 6.05 10,324.51 .8168 139,389 1989 415,691.00 6.29 26,146.96 .7863 326,858 1990 1,391,950.00 6.54 91,033.53 .7521 1,046,886 1991 93,101.00 6.77 6,302.94 .7109 66,186 1992 881,987.00 7.00 61,739.09 .6650 586,521 1993 289,365.00 7.21 20,863.22 .6129 177,352 1994 213,140.00 7.40 15,772.36 .5550 118,293 1995 1,051,232.00 7.56 79,473.14 .4914 516,575 1996 44,304.00 7.68 3,402.55 .4224 18,714 1997 294,027.00 7.77 22,845.90 .3497 102,821 1998 410,005.00 7.84 32,144.39 .2744 112,505 1999 296,079.00 7.87 23,301.42 .1968 58,268 2000 960,942.00 7.89 75,818.32 .1184 113,776 2001 895,901.00 7.89 70,686.59 .0395 35,388

TOTAL 7,629,695.00 551,056.79 3,619,888


C-101


ACCOUNT 378.40 - TRANSPORTATION - TRUCKS W/ STAKE BODIES



SURVIVOR CURVE.. IOWA 8.5-L2 NET SALVAGE PERCENT.. +10

1980 5,200.00 4.59 238.68 .9869 5,132 1982 6,238.00 4.95 308.78 .9653 6,022 1986 36,779.00 5.89 2,166.28 .9130 33,579 1987 100,195.00 6.19 6,202.07 .8976 89,935 1988 84,067.00 6.51 5,472.76 .8789 73,886 1989 99,056.00 6.86 6,795.24 .8575 84,941 1992 1.00 8.25 0.08 .7838 1 1993 486,028.00 8.87 43,110.68 .7540 366,465 1994 84,644.00 9.60 8,125.82 .7200 60,944 1995 319,946.00 10.44 33,402.36 .6786 217,115 1996 173,129.00 11.35 19,650.14 .6243 108,084 1997 581,659.00 12.26 71,311.39 .5517 320,901 1998 32,356.00 13.08 4,232.16 .4578 14,813 2000 93,346.00 14.39 13,432.49 .2159 20,153 2001 5,496.00 14.82 814.51 .0741 407


TOTAL 2,108,140.00 193,737.10 1,262,140


C-102





SURVIVOR CURVE.. IOWA 18-L1 NET SALVAGE PERCENT.. +20

1966 8,363.00 2.55 213.26 .9053 7,571 1968 39,739.00 2.66 1,057.06 .8911 35,411 1972 2,077.00 2.91 60.44 .8585 1,783 1975 17,386.00 3.14 545.92 .8321 14,467 1977 6,776.00 3.30 223.61 .8085 5,478 1979 69,258.00 3.49 2,417.10 .7853 54,388 1981 5,685.00 3.69 209.78 .7565 4,301 1982 2,985.00 3.81 113.73 .7430 2,218 1983 60,856.00 3.93 2,391.64 .7271 44,248 1984 28,686.00 4.05 1,161.78 .7088 20,333 1985 37,125.00 4.19 1,555.54 .6914 25,668 1986 176,852.00 4.34 7,675.38 .6727 118,968 1987 24,271.00 4.49 1,089.77 .6511 15,803 1988 116,621.00 4.66 5,434.54 .6291 73,366 1989 151,586.00 4.85 7,351.92 .6063 91,907 1990 44,293.00 5.05 2,236.80 .5808 25,725 1991 27,684.00 5.27 1,458.95 .5534 15,320 1992 53,477.00 5.51 2,946.58 .5235 27,995 1993 8,338.00 5.78 481.94 .4913 4,096 1994 228,391.00 6.05 13,817.66 .4538 103,644 1995 7,653.00 6.34 485.20 .4121 3,154 1996 120,208.00 6.65 7,993.83 .3658 43,972 1997 147,225.00 6.96 10,246.86 .3132 46,111 1998 100,014.00 7.28 7,281.02 .2548 25,484 1999 30,975.00 7.62 2,360.30 .1905 5,901 2000 69,602.00 8.00 5,568.16 .1200 8,352 2001 49,751.00 8.60 4,278.59 .0430 2,139


TOTAL 1,635,877.00 72,525.89 662,242


C-103


ACCOUNT 379.10 - COMPUTERS - HARDWARE




1996 954,370.00 1.0000 954,370 1997 1,143,374.00 5.00 20.00 228,674.80 .9000 1,029,037 1998 1,937,523.00 5.00 20.00 387,504.60 .7000 1,356,266 1999 3,516,884.00 5.00 20.00 703,376.80 .5000 1,758,442 2000 2,443,249.00 5.00 20.00 488,649.80 .3000 732,975 2001 1,225,626.00 5.00 20.00 245,125.20 .1000 122,563

TOTAL 11,221,026.00 2,053,331.20 5,953,653


C-104


ACCOUNT 379.20 - COMPUTERS - SOFTWARE




1991 4,418,441.00 1.0000 4,418,441 1992 1,995,983.00 10.00 10.00 199,598.30 .9500 1,896,184 1993 2,416,854.00 10.00 10.00 241,685.40 .8500 2,054,326 1994 706,475.00 10.00 10.00 70,647.50 .7500 529,856 1995 507,771.00 10.00 10.00 50,777.10 .6500 330,051 1996 878,309.00 10.00 10.00 87,830.90 .5500 483,070 1997 1,890,856.00 10.00 10.00 189,085.60 .4500 850,885 1998 2,619,834.00 10.00 10.00 261,983.40 .3500 916,942 1999 3,341,108.00 10.00 10.00 334,110.80 .2500 835,277 2000 2,377,562.00 10.00 10.00 237,756.20 .1500 356,634 2001 1,876,081.00 10.00 10.00 187,608.10 .0500 93,804

TOTAL 23,029,274.00 1,861,083.30 12,765,470


C-105


ACCOUNT 381.10 - MOBILE RADIOS




1986 47,277.00 1.0000 47,277 1987 12,718.00 15.00 6.67 848.29 .9667 12,294 1988 493,900.00 15.00 6.67 32,943.13 .9000 444,510 1989 83,975.00 15.00 6.67 5,601.13 .8333 69,976 1990 59,302.00 15.00 6.67 3,955.44 .7667 45,467 1992 38,903.00 15.00 6.67 2,594.83 .6333 24,637 1993 2,352.00 15.00 6.67 156.88 .5667 1,333 1996 45,704.00 15.00 6.67 3,048.46 .3667 16,760 1997 86,422.00 15.00 6.67 5,764.35 .3000 25,927 1998 26,370.00 15.00 6.67 1,758.88 .2333 6,152 2001 26,431.00 15.00 6.67 1,762.95 .0333 880

TOTAL 923,354.00 58,434.34 695,213


C-106


ACCOUNT 381.20 - MOBILE RADIOS - PORTABLE RADIOS




1986 78,469.00 1.0000 78,469 1987 10,813.00 15.00 6.67 721.23 .9667 10,453 1988 159,004.00 15.00 6.67 10,605.57 .9000 143,104 1989 38,544.00 15.00 6.67 2,570.88 .8333 32,119 1990 49,760.00 15.00 6.67 3,318.99 .7667 38,151 1992 31,674.00 15.00 6.67 2,112.66 .6333 20,059 1994 9,988.00 15.00 6.67 666.20 .5000 4,994 1995 41,511.00 15.00 6.67 2,768.78 .4333 17,987 1997 23,216.00 15.00 6.67 1,548.51 .3000 6,965 1998 18,161.00 15.00 6.67 1,211.34 .2333 4,237 1999 19,565.00 15.00 6.67 1,304.99 .1667 3,261 2000 31,928.00 15.00 6.67 2,129.60 .1000 3,193 2001 13,654.00 15.00 6.67 910.72 .0333 455

TOTAL 526,287.00 29,869.47 363,447


C-107


ACCOUNT 381.30 - MOBILE RADIOS - BASE STATIONS




1986 24,867.00 1.0000 24,867 1987 651.00 15.00 6.67 43.42 .9667 629 1988 160,624.00 15.00 6.67 10,713.62 .9000 144,562 1990 27,155.00 15.00 6.67 1,811.24 .7667 20,820 1991 56,384.00 15.00 6.67 3,760.81 .7000 39,469 1992 11,710.00 15.00 6.67 781.06 .6333 7,416 1995 1,320.00 15.00 6.67 88.04 .4333 572 1996 5,562.00 15.00 6.67 370.99 .3667 2,040

TOTAL 288,273.00 17,569.18 240,375


C-108


ACCOUNT 382.10 - RADIO SITES - ROADS




1966 3,097.00 2.55 78.97 .9053 2,804 1967 3,962.00 2.60 103.01 .8970 3,554 1968 332.00 2.64 8.76 .8844 294 1975 6,136.00 2.96 181.63 .7844 4,813 1977 5,545.00 3.05 169.12 .7473 4,144 1982 3,700.00 3.25 120.25 .6338 2,345 1983 2,729.00 3.28 89.51 .6068 1,656 1984 5,083.00 3.32 168.76 .5810 2,953 1985 40,119.00 3.36 1,348.00 .5544 22,242 1986 38,398.00 3.39 1,301.69 .5255 20,178 1992 965.00 3.58 34.55 .3401 328

TOTAL 110,066.00 3,604.25 65,311


C-109


ACCOUNT 382.20 - RADIO SITES - BUILDINGS




1968 4,204.00 2.64 110.99 .8844 3,718 1977 42,886.00 3.05 1,308.02 .7473 32,049 1983 115,064.00 3.28 3,774.10 .6068 69,821 1984 57,719.00 3.32 1,916.27 .5810 33,535 1985 102,065.00 3.36 3,429.38 .5544 56,585 1986 33,061.00 3.39 1,120.77 .5255 17,374 1988 17,664.00 3.46 611.17 .4671 8,251 1989 1,250.00 3.49 43.63 .4363 545 1991 3,785.00 3.55 134.37 .3728 1,411


TOTAL 377,698.00 13,071.14 234,453


C-110


ACCOUNT 383.00 - RADIO EQUIPMENT




1986 35,664.00 1.0000 35,664 1987 19,897.00 15.00 6.67 1,327.13 .9667 19,234 1988 281,955.00 15.00 6.67 18,806.40 .9000 253,760 1989 91,883.00 15.00 6.67 6,128.60 .8333 76,566 1991 466,547.00 15.00 6.67 31,118.68 .7000 326,583 1992 94,421.00 15.00 6.67 6,297.88 .6333 59,797 1993 82,574.00 15.00 6.67 5,507.69 .5667 46,795 1994 216,379.00 15.00 6.67 14,432.48 .5000 108,190 1996 180,896.00 15.00 6.67 12,065.76 .3667 66,335 1997 56,686.00 15.00 6.67 3,780.96 .3000 17,006 1998 186,751.00 15.00 6.67 12,456.29 .2333 43,569 1999 2,680.00 15.00 6.67 178.76 .1667 447 2000 64,323.00 15.00 6.67 4,290.34 .1000 6,432 2001 41,106.00 15.00 6.67 2,741.77 .0333 1,369

TOTAL 1,821,762.00 119,132.74 1,061,747


C-111






1957 1,092.00 1.0000 1,092 1980 75,787.00 3.59 2,720.75 .7719 58,500 1982 225,710.00 3.71 8,373.84 .7235 163,301 1983 6,474.00 3.77 244.07 .6975 4,516 1985 105,946.00 3.88 4,110.70 .6402 67,827 1988 4,523.00 4.04 182.73 .5454 2,467 1989 13,491.00 4.09 551.78 .5113 6,898 1990 366,966.00 4.14 15,192.39 .4761 174,713 1991 766,390.00 4.19 32,111.74 .4400 337,212 1993 285,805.00 4.28 12,232.45 .3638 103,976 1994 10,967.00 4.32 473.77 .3240 3,553 1995 23,582.00 4.36 1,028.18 .2834 6,683 1996 36,235.00 4.40 1,594.34 .2420 8,769 1997 1,466.00 4.44 65.09 .1998 293 1998 277,454.00 4.48 12,429.94 .1568 43,505 1999 68,531.00 4.53 3,104.45 .1133 7,765 2000 406,018.00 4.58 18,595.62 .0687 27,893


TOTAL 2,676,437.00 129,963.62 1,171,807


C-112


ACCOUNT 386.00 - COMMUNICATIONS - SCADA EQUIPMENT



SURVIVOR CURVE.. IOWA 10-S2 NET SALVAGE PERCENT.. 0

1980 218,747.00 1.0000 218,747 1981 331,771.00 1.0000 331,771 1983 514,959.00 5.38 27,704.79 .9953 512,539 1984 228,784.00 5.62 12,857.66 .9835 225,009 1985 24,697.00 5.87 1,449.71 .9686 23,922 1986 244,234.00 6.15 15,020.39 .9533 232,828 1987 91,820.00 6.45 5,922.39 .9353 85,879 1988 526,317.00 6.78 35,684.29 .9153 481,738 1989 532,217.00 7.13 37,947.07 .8913 474,365 1990 53,579.00 7.52 4,029.14 .8648 46,335 1991 227,631.00 7.93 18,051.14 .8327 189,548 1992 103,038.00 8.37 8,624.28 .7952 81,936 1993 90,875.00 8.83 8,024.26 .7506 68,211 1994 111,353.00 9.31 10,366.96 .6983 77,758 1995 67,354.00 9.79 6,593.96 .6364 42,864 1996 47,138.00 10.25 4,831.65 .5638 26,576 1997 17,781.00 10.66 1,895.45 .4797 8,530 1998 33,223.00 10.99 3,651.21 .3847 12,781 1999 250,403.00 11.22 28,095.22 .2805 70,238 2000 1,302,760.00 11.33 147,602.71 .1700 221,469 2001 1,431,475.00 11.37 162,758.71 .0569 81,451

TOTAL 6,450,156.00 541,110.99 3,514,495


C-113


ACCOUNT 389.10 - TELEPHONE & DATA COLLECTION EQUIPMENT



SURVIVOR CURVE.. IOWA 12-S2 NET SALVAGE PERCENT.. 0

1983 2,843.00 5.13 145.85 .9491 2,698 1990 55,713.00 6.94 3,866.48 .7981 44,465 1992 52,472.00 7.59 3,982.62 .7211 37,838 1993 2,415.00 7.93 191.51 .6741 1,628 1994 7,241.00 8.26 598.11 .6195 4,486 1995 11,817.00 8.57 1,012.72 .5571 6,583 1996 661,339.00 8.86 58,594.64 .4873 322,270 1997 281,705.00 9.10 25,635.16 .4095 115,358 1998 847,167.00 9.28 78,617.10 .3248 275,160 1999 85,562.00 9.40 8,042.83 .2350 20,107 2000 490.00 9.45 46.31 .1418 69 2001 17,245.00 9.47 1,633.10 .0474 817

TOTAL 2,026,009.00 182,366.43 831,479


C-114


ACCOUNT 390.00 - COMMUNICATIONS - POWER LINE CARRIER




1989 5,930.00 15.00 6.67 395.53 .8333 4,941 1990 7,088.00 15.00 6.67 472.77 .7667 5,434 1995 16,244.00 15.00 6.67 1,083.47 .4333 7,039 1997 39,695.00 15.00 6.67 2,647.66 .3000 11,909

TOTAL 68,957.00 4,599.43 29,323


C-115


ACCOUNT 391.00 - COMMUNICATIONS - TEST EQUIPMENT




1985 28,409.00 5.34 1,517.04 .8811 25,031 1986 62,474.00 5.53 3,454.81 .8572 53,553 1987 40,782.00 5.71 2,328.65 .8280 33,767 1988 80,065.00 5.89 4,715.83 .7952 63,668 1989 122,101.00 6.06 7,399.32 .7575 92,492 1990 159,445.00 6.22 9,917.48 .7153 114,051 1991 30,442.00 6.38 1,942.20 .6699 20,393 1992 65,593.00 6.53 4,283.22 .6204 40,694 1993 26,087.00 6.68 1,742.61 .5678 14,812 1995 22,544.00 6.95 1,566.81 .4518 10,185 1996 25,491.00 7.08 1,804.76 .3894 9,926 1997 21,608.00 7.20 1,555.78 .3240 7,001 1998 35,716.00 7.32 2,614.41 .2562 9,150 1999 10,612.00 7.43 788.47 .1858 1,972

TOTAL 731,369.00 45,631.39 496,695


depreciation study - gannett fleming, inc

Documents