R-2015-2520 - 5/28/2015 RESOLUTION NO. R-2015-2520
A RESOLUTION BY THE CITY OF ROUND ROCK,
TEXAS ("CITY"), APPROVING A CHANGE IN THE
RATES OF ATMOS ENERGY CORPORATION, MID-TEX
DIVISION ("ATMOS") AS A RESULT OF A SETTLEMENT
BETWEEN ATMOS AND THE ATMOS TEXAS
MUNICIPALITIES ("ATM") UNDER THE RATE REVIEW
MECHANISM; FINDING THE RATES SET BY THE
ATTACHED TARIFFS TO BE JUST AND REASONABLE;
FINDING THAT THE MEETING COMPLIED WITH THE
OPEN MEETINGS ACT; DECLARING AN EFFECTIVE
DATE; AND REQUIRING DELIVERY OF THE
RESOLUTION TO THE COMPANY AND LEGAL
COUNSEL.
WHEREAS, the City of Round Rock, Texas ("City") is a regulatory authority under the
Gas Utility Regulatory Act ("GURA") and under § 103.001 of GURA has exclusive original
jurisdiction over Atmos Energy Corporation — Mid-Tex Division ("Atmos") rates, operations,
and service of a gas utility within the municipality; and
WHEREAS, the City has participated in prior cases regarding Atmos as part of a
coalition of cities known as the Atmos Texas Municipalities ("ATM"); and
WHEREAS, pursuant to the Rate Review Mechanism ("RRM") for 2015 filed with the
City on or around February 27, 2015 for a proposed system-wide increase of$28.7 million; and
WHEREAS, experts representing ATM have been analyzing data furnished by Atmos
and interviewing Atmos' management regarding the RRM; and
WHEREAS, in May 2015, ATM and Atmos entered into a Settlement Agreement which
resolved the 2014 RRM and 2015 RRM; and
WHEREAS, the settlement agreement permits Atmos to implement an increase of
$21.87 million increase over the current interim rates Atmos is charging, which when combined
0112.1504;00334962
with the increase under the 2014 RRM produces an increase of $65.7 million increase over
Atmos' 2013 revenues; and
WHEREAS, as part of the settlement agreement, Atmos will dismiss its pending appeal
at the Railroad Commission of Texas, Atmos will not seek to recover rate case expenses over
and above the agreed rate increase; and
WHEREAS, the Steering Committee of ATM and its counsel recommend approval of
the attached tariffs, set forth as Exhibit A, along with the proof of revenues set forth as Exhibit
B, and Exhibit C, setting forth the beginning balance for purposes of determining pension and
other post-employment benefits to be recovered in the next RRM filing.
NOW THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE
CITY OF ROUND ROCK, TEXAS THAT:
Section 1. The findings set forth in this Resolution are hereby in all things approved.
Section 2. The amended tariffs in Exhibit A are hereby adopted to become effective on
June 1, 2015.
Section 3. To the extent any Resolution previously adopted by the City Council is
inconsistent with this Resolution, it is hereby superseded.
Section 4. The meeting at which this Resolution was approved was in all things
conducted in strict compliance with the Texas Open Meetings Act, Texas Government Code,
Chapter 551.
Section 5. If any one or more sections or clauses of this Resolution is judged to be
unconstitutional or invalid, such judgment shall not affect, impair or invalidate the remaining
provisions of this Resolution and the remaining provisions of the Resolution shall be interpreted
as if the offending section or clause never existed.
2
Section 6. This Resolution shall become effective from and after its passage.
Section 7. A copy of this Resolution shall be sent to Atmos Mid-Tex, care of
Christopher Felan, Vice President of Rates and Regulatory Affairs, Atmos Energy Corporation,
5420 LBJ Freeway, Suite 1600, Dallas, Texas 75240 and to Mr. Alfred R. Herrera, Herrera &
Boyle, PLLC, 816 Congress Avenue, Suite 1250, Austin, Texas 78701.
The City Council hereby finds and declares that written notice of the date, hour, place
and subject of the meeting at which this Resolution was adopted was posted and that such
meeting was open to the public as required by law at all times during which this Resolution and
the subject matter hereof were discussed, considered and formally acted upon, all as required by
the Open Meetings Act, Chapter 551, Texas Government Code, as amended.
RESOLVED this 28th day of May, 2015.
IL_�
ALAN MCGRAW, Mayor
City of Round Rock, Texas
ATTEST:
gam. (/l
SARA L. WHITE, City Clerk
3
EXHIBIT
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION „A„
RATE SCHEDULE: R—RESIDENTIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2015 PAGE:
Application
Applicable to Residential Customers for all natural gas provided at one Point of Delivery and measured
through one meter.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the
amounts due under the riders listed below:
Charge Amount
Customer Charge per Bill $ 18.60 per month
Rider CEE Surcharge $ 0.02 per month'
Total Customer Charge $ 18.62 per month
Commodity Charge—All Ccf $0.09931 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part(a) and Part(b), respectively, of Rider GCR.
Weather Normalization Adjustment: Plus or Minus an amount for weather normalization
calculated in accordance with Rider WNA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
'Reference Rider CEE-Conservation And Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1,2014.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: C—COMMERCIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2015 PAGE:
Application
Applicable to Commercial Customers for all natural gas provided at one Point of Delivery and measured
through one meter and to Industrial Customers with an average annual usage of less than 30,000 Ccf.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and Ccf charges to the
amounts due under the riders listed below:
Charge Amount
Customer Charge per Bill $40.00 per month
Rider CEE Surcharge $ 0.00 per month'
Total Customer Charge $40.00 per month
Commodity Charge—All Ccf $ 0.08020 per Ccf
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part(a) and Part(b), respectively, of Rider GCR.
Weather Normalization Adjustment: Plus or Minus an amount for weather normalization
calculated in accordance with Rider WNA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
1 Reference Rider CEE-Conservation And Energy Efficiency as approved in GUD 10170. Surcharge billing effective July 1, 2014.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: I—INDUSTRIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2015 PAGE:
Application
Applicable to Industrial Customers with a maximum daily usage (MDU) of less than 3,500 MMBtu per day
for all natural gas provided at one Point of Delivery and measured through one meter. Service for
Industrial Customers with an MDU equal to or greater than 3,500 MMBtu per day will be provided at
Company's sole option and will require special contract arrangements between Company and Customer.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's monthly bill will be calculated by adding the following Customer and MMBtu charges to the
amounts due under the riders listed below:
Charge Amount
Customer Charge per Meter $ 700.00 per month
First 0 MMBtu to 1,500 MMBtu $ 0.2937 per MMBtu
Next 3,500 MMBtu $ 0.2151 per MMBtu
All MMBtu over 5,000 MMBtu $ 0.0461 per MMBtu
Gas Cost Recovery: Plus an amount for gas costs and upstream transportation costs calculated
in accordance with Part(a) and Part(b), respectively, of Rider GCR.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or interruption of Customer's deliveries,
Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay
Company 200% of the midpoint price for the Katy point listed in Platts Gas Daily published for the
applicable Gas Day in the table entitled "Daily Price Survey."
Replacement Index
In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table
entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees
utilizing a daily price index recognized as authoritative by the natural gas industry and most closely
approximating the applicable index.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: I—INDUSTRIAL SALES
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2015 PAGE:
Agreement
An Agreement for Gas Service may be required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
Special Conditions
In order to receive service under Rate I, Customer must have the type of meter required by Company.
Customer must pay Company all costs associated with the acquisition and installation of the meter.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: T—TRANSPORTATION
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2015 PAGE:
Application
Applicable, in the event that Company has entered into a Transportation Agreement, to a customer
directly connected to the Atmos Energy Corp., Mid-Tex Division Distribution System (Customer) for the
transportation of all natural gas supplied by Customer or Customer's agent at one Point of Delivery for
use in Customer's facility.
Type of Service
Where service of the type desired by Customer is not already available at the Point of Delivery, additional
charges and special contract arrangements between Company and Customer may be required prior to
service being furnished.
Monthly Rate
Customer's bill will be calculated by adding the following Customer and MMBtu charges to the amounts
and quantities due under the riders listed below:
Charge Amount
Customer Charge per Meter $ 700.00 per month
First 0 MMBtu to 1,500 MMBtu $ 0.2937 per MMBtu
Next 3,500 MMBtu $ 0.2151 per MMBtu
All MMBtu over 5,000 MMBtu $ 0.0461 per MMBtu
Upstream Transportation Cost Recovery: Plus an amount for upstream transportation costs in
accordance with Part(b) of Rider GCR.
Retention Adjustment: Plus a quantity of gas as calculated in accordance with Rider RA.
Franchise Fee Adjustment: Plus an amount for franchise fees calculated in accordance with Rider
FF. Rider FF is only applicable to customers inside the corporate limits of any incorporated
municipality.
Tax Adjustment: Plus an amount for tax calculated in accordance with Rider TAX.
Surcharges: Plus an amount for surcharges calculated in accordance with the applicable rider(s).
Imbalance Fees
All fees charged to Customer under this Rate Schedule will be charged based on the quantities
determined under the applicable Transportation Agreement and quantities will not be aggregated for any
Customer with multiple Transportation Agreements for the purposes of such fees.
Monthly Imbalance Fees
Customer shall pay Company the greater of(i) $0.10 per MMBtu, or(ii) 150% of the difference per MMBtu
between the highest and lowest "midpoint" price for the Katy point listed in Platts Gas Daily in the table
entitled "Daily Price Survey" during such month, for the MMBtu of Customer's monthly Cumulative
Imbalance, as defined in the applicable Transportation Agreement, at the end of each month that exceeds
10% of Customer's receipt quantities for the month.
MID-TEX DIVISION RRC Tariff No:
ATMOS ENERGY CORPORATION
RATE SCHEDULE: T—TRANSPORTATION
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 06/01/2015 PAGE:
Curtailment Overpull Fee
Upon notification by Company of an event of curtailment or interruption of Customer's deliveries,
Customer will, for each MMBtu delivered in excess of the stated level of curtailment or interruption, pay
Company 200% of the midpoint price for the Katy point listed in Platts Gas Daily published for the
applicable Gas Day in the table entitled "Daily Price Survey."
Replacement Index
In the event the "midpoint" or "common" price for the Katy point listed in Platts Gas Daily in the table
entitled "Daily Price Survey" is no longer published, Company will calculate the applicable imbalance fees
utilizing a daily price index recognized as authoritative by the natural gas industry and most closely
approximating the applicable index.
Agreement
A transportation agreement is required.
Notice
Service hereunder and the rates for services provided are subject to the orders of regulatory bodies
having jurisdiction and to the Company's Tariff for Gas Service.
Special Conditions
In order to receive service under Rate T, customer must have the type of meter required by Company.
Customer must pay Company all costs associated with the acquisition and installation of the meter.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: WNA—WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 11/01/2015 PAGE:
Provisions for Adjustment
The Commodity Charge per Ccf (100 cubic feet) for gas service set forth in any Rate Schedules utilized
by the cities of the Mid-Tex Division service area for determining normalized winter period revenues shall
be adjusted by an amount hereinafter described, which amount is referred to as the "Weather
Normalization Adjustment." The Weather Normalization Adjustment shall apply to all temperature
sensitive residential and commercial bills based on meters read during the revenue months of November
through April. The five regional weather stations are Abilene, Austin, Dallas, Waco, and Wichita Falls.
Computation of Weather Normalization Adjustment
The Weather Normalization Adjustment Factor shall be computed to the nearest one-hundredth cent
per Ccf by the following formula:
(HSFi x (NDD-ADD) )
WNAFi = Ri
(BLi + (HSFi x ADD) )
Where
i = any particular Rate Schedule or billing classification within any such
particular Rate Schedule that contains more than one billing classification
WNAFi = Weather Normalization Adjustment Factor for the ith rate schedule or
classification expressed in cents per Ccf
Ri = Commodity Charge rate of temperature sensitive sales for the ith schedule or
classification.
HSFi = heat sensitive factor for the ith schedule or classification divided by the
average bill count in that class
NDD = billing cycle normal heating degree days calculated as the simple ten-year
average of actual heating degree days.
ADD = billing cycle actual heating degree days.
Bli = base load sales for the ith schedule or classification divided by the average
bill count in that class
The Weather Normalization Adjustment for the jth customer in ith rate schedule is computed as:
WNA; = WNAFi x qij
Where q;j is the relevant sales quantity for the jth customer in ith rate schedule.
MID-TEX DIVISION
ATMOS ENERGY CORPORATION
RIDER: WNA—WEATHER NORMALIZATION ADJUSTMENT
APPLICABLE TO: ALL CUSTOMERS IN THE MID-TEX DIVISION EXCEPT THE CITY OF
DALLAS AND UNINCORPORATED AREAS
EFFECTIVE DATE: Bills Rendered on or after 11/01/2015 PAGE:
Base Use/Heat Use Factors
Residential Commercial
Base use Heat use Base use Heat use
Weather Station Ccf Ccf/HDD Ccf Ccf/HDD
Abilene 10.22 0.1404 98.80 0.6372
Austin 11.59 0.1443 213.62 0.7922
Dallas 14.12 0.2000 208.11 0.9085
Waco 9.74 0.1387 130.27 0.6351
Wichita 11.79 0.1476 122.35 0.5772
Falls
Weather Normalization Adjustment(WNA) Report
On or before June 1 of each year, the company posts on its website at atmosenergy.com/mtx-wna, in
Excel format, a Weather Normalization Adjustment (WNA) Report to show how the company calculated
its WNAs factor during the preceding winter season. Additionally, on or before June 1 of each year, the
company files one hard copy and a Excel version of the WNA Report with the Railroad Commission of
Texas' Gas Services Division, addressed to the Director of that Division.
EXHIBIT
File Date:February 27,2015
ATMOS ENERGY CORP.,MID-TEX DIVISION
SUMMARY PROOF OF REVENUE AT PROPOSED RATES-BASE RATES
TEST YEAR ENDING DECEMBER 31,2014
Line Description Total Reference
(a) (b) (c)
Rale R
1 Rate Characteristics:
2 Customer Charge S 18.56 WP—J-5
3
4 Consumption Charge($/Ccf) S 0.09931 WP—J-5
5
6 RiderGCR Part A S 0.52875 Schedule H
7 Rider GCR Part B $ 0.19703 Schedule 1
8
9 BilOng Units(1):
10 Bills 17,642,640 WP J-1 Page 1 Cot(b)Ln 11
11 Total CCF 813,793.470 WP J-1 Page 1 Col(b)Ln 12
12
13 Proposed Revenue:
14 Customer Charge S 327,447,398 Ln 2 times Ln 10
15 Consumption Charge 80.817,829 Ln 4 times Ln 11
16 Base Revenue S 408,265,228 Ln 14 plus Ln 15
17 RiderGCR PartA 430,293,297 Ln 6 times Ln 11
18 Rider GCR Part B 160,342,655 Ln 7 times Ln 11
19 Subtotal $ 998,901,179 Sum Ln 16 through Ln 18
20 Revenue Related Texas 66,195,130 Ln 19 times WP 5.1 excel cell G37
21
22 Total Proposed Revenue-Rate R S 1,065.096.310 Ln 19 plus Ln 20
23
24 Notes:1.See Billing Determinants Study for details.
25 2.Customer charge without Rider CEE
Rate C
1 Rate Characteristics:
2 Customer Charge $ 39.87 WP—J-5
3
4 Consumption Charge($/Ccf) $ 0.08020 WP—J-5
5
6 RiderGCR PartA $ 0.52875 Schedule
7 Rider GCR Part B S 0.14156 Schedule 1
8
9 Billing Units(1):
10 Bills 1,460,280 WP_J-1 Page 1 Col(b)Ln 11
11 Total CCF 541,288,513 WP_J-1 Page 1 Col(b)Ln 12
12
13 Proposed Revenue:
14 Customer Charge $ 58,221,364 Ln 2 times Ln 10
15 Consumption Charge 43,411,339 Ln 4 times Ln 11
16 Base Revenue S 101,632,702 Ln 14 plus Ln 15
17 RiderGCR Part A 286,206,301 Ln 6 times Ln 11
18 Rider GCR Part B 76,623,173 Ln 7 times Ln 11
19 Subtotal $ 464,462,177 Sum Ln 16 through Ln 18
20 Revenue Related Taxes 30,778,955 Ln 19 times WP 5.1 excel cell G37
21
22 Total Proposed Revenue-Rate C S 495,241,131 Ln 19 plus Ln 20
23
24 Notes:1.See Billing Determinants Study for details.
25 2.Customer charge without Rider CEE
Rate I&T
1 Rate Characteristics:
2 Customer Charge $ 697.35 WP J-5
3
4 Block 1(S/MMBTU) $ 0.2937 WP—J-5
5 Block 2(S/MMBTU) S 0.2151 WP J-5
6 Block 3(S/MMBTU) S 0.0461 WP—J-5
7
8
9
10
11
12 Rider GCR PartA S 5.1636 Schedule H
13 Rider GCR Part B S 0.3121 Schedule 1
14
15
16 Billing Units(11:
17 Bills 9,852 WP J-1 Page 3 Col(b)Ln 18
18 Block 1 10,927,308 WP—J-1 Page 3 Col(b)Ln 19
19 Block 2 12,321,162 WP_JA Page 3 Col(b)Ln 20
20 Block 3 21,351,721 WP J-1 Page 3 Col(b)Ln 21
21 Total MMBTU 44,600,191 Ln 18+Ln 19+Ln 20
22
23 Sales Volumes 1,899,515 WP J-1
24
25 Proposed Revenue:
26 Customer Charge $ 6,870,292 Ln 2 times Ln 17
27 Block 1 3,209,350 Ln 4 times Ln 18
28 Block 2 2,650,282 Ln S limes Ln 19
29 Block 3 984,314 Ln 6 times Ln 20
30 Base Revenue S 13,714,239 Sum Ln 26 through Ln 29
31 Rider GCR PartA 9,808,287 Ln 12 limes Ln 23
32 Rider GCR Part B 13,920,301 Ln 13 times Ln 21
33 Subtotal $ 37,442,826 Sum Ln 30 through Ln 32
34 Revenue Related Taxes 2,481,259 Ln 33 times WP-5.1 excel cell G37
35
36 Total Proposed Revenue-Rate I&T S 39,924,086 Ln 33 plus Ln 34
WP J-4
Page 1 of 1
EXHIBIT
File Date:February 27,2015
!lc1J
ATMOS ENERGY CORP.,MID-TEX DIVISION
PENSIONS AND RETIREE MEDICAL BENEFITS FOR CITIES APPROVAL
TEST YEAR ENDING DECEMBER 31,2014
Shared Services I Mid-Tex Direct
Post-Retirement Supplemental Post-Retirement
Line Pension Account Medical Plan Pension Account Executive Benefit Medical Plan
No. Description Plan "PAP" "FAS 106" Plan "PAP" Plan "SERP" "FAS 106" Adjustment Total
(a) (b) (c) (d) (e) (f) (g)
Fiscal Year 2014 Towers Watson Report(excluding Removed Cost
1 Centers) $ 6,388,826 $ 4,542,023 $ 9,481,670 $ 165,758 $ 8,736,645
2 Allocation to Mid-Tex 46.26% 46.26% 71.70% 100.00% 71.70%
FYI Towers Watson Benefit Costs(excluding Removed Cost Centers)
3 Allocated to MTX(Ln 1 x Ln 2) $ 2,955,304 $ 2,101,021 $ 6,798,531 $ 165,758 $ 6,264,334
4 O&M and Capital Allocation Factor 100.00% 100.00% 100.00% 100.00% 100.00%
FY14 Towers Watson Benefit Costs To Approve(excluding Removed Cost
5 Centers)(Ln 3 x Ln 4) $ 2,955,304 $ 2,101,021 $ 6,798,531 $ 165,758 $ 6,264,334 $ 18,284,949
6
7
8 Summary of Costs to Approve:
9
10 Total Pension Account Plan("PAP") $ 2,955,304 $ 6,798,531 $ 9,753,835
11 Total Post-Retirement Medical Plan("FAS 106") $ 2,101,021 $ 6,264,334 8,365,356
12 Total Supplemental Executive Retirement Plan("SERP") $ 165,758 165,758
13 Total(Ln 10+Ln 11 +Ln 12) $ 2,955,304 $ 2,101,021 $ 6,798,531 $ 165,758 $ 6,264,334 $ 18,284,949
14
15
16 O&M Expense Factor 95.82% 95.82% 43.03% 21.00% 43.03%
17
18 Expense Portion(Ln 13 x Ln 16) $ 2,831,859 $ 2,013,260 $ 2,925,600 $ 34,809 $ 2,695,721 $ 10,501,250
19
20 Capital Factor 4.18% 4.18% 56.97% 79.00% 56.97%
21
22 Capital Portion(Ln 13 x Ln 20) $ 123,445 $ 87,761 $ 3,872,930 $ 130,949 $ 3,568,614 $ 7,783,699
23
24 Total(Ln 18+Ln 22) $ 2,955,304 $ 2,101,021 $ 6,798,531 $ 165,758 $ 6,264,334 $ 18,284,949
WP F-2.3.1
Page 1 of 1