Public Service Company of Colorado DAB 1 Schedule Book FTY ...

Workbook Index of 4

Public Service Company of Colorado

Attachment DAB‐1 Revenue Requirement Study ‐ Schedule Book FTY

Workbook Index

Adjustment Description Schedule No.

1 Revenue Requirement Schedule DAB‐1‐001

2 Revenue Requirement GRSA Schedule DAB‐1‐002

3 Capital Structure WACC Schedule DAB‐1‐003

4 Tracker baselines Schedule DAB‐1‐004

5 Rate Base Schedule_DAB‐1‐100

6 Rate Base Details Schedule_DAB‐1‐101

7 Rate Base Adjust Schedule_DAB‐1‐102

8 Cash Working Capital Schedule_DAB‐1‐103

9 Net Operating Loss Schedule_DAB‐1‐104

10 Per Book_Customer Advances Schedule_DAB‐1‐110

11 Per Book_Post Employment Benefits Schedule_DAB‐1‐111

12 Per Book_Prepaid Pension Asset Non‐Qualified Schedule_DAB‐1‐112

13 Direct Assign_CRS Asset Schedule_DAB‐1‐113

14 Per Book_Retiree Medical Schedule_DAB‐1‐114

15 Eliminate FAS 109 Related Schedule_DAB‐1‐115

16 Eliminate ITC Related Schedule_DAB‐1‐115

17 Eliminate Non‐Recoverable Non‐Plant Tax Schedule_DAB‐1‐115

18 Eliminate Other Non‐Plant Tax ADIT Schedule_DAB‐1‐115

19 Reclass Legacy Prepaid Amortization ADIT to Retail Schedule_DAB‐1‐115

20 Non‐Plant ADIT ‐ Prepaid Pension Reach Forward Schedule_DAB‐1‐115

21 Deferred Reg Asset/Liability Balance Schedule_DAB‐1‐123

22 Eliminate Golden Street Lights Assets Schedule_DAB‐1‐124

23 Eliminate 50% of Holy Cross Distribution Substations Schedule_DAB‐1‐125

Hearing Exhibit 120, Attachment DAB-1 Proceeding No. 21AL-___E

Page 1 of 239

Workbook Index of 4


24 Eliminate Pawnee Control Panel Expenditures in Excess of Cap Schedule_DAB‐1‐129

25 Eliminate South East Water Rights Schedule_DAB‐1‐130

26 Reclass Smart Grid City Schedule_DAB‐1‐131

27 Capitalized Materials and Supplies Schedule_DAB‐1‐133

28 Adjust Prepaid Pension Asset Schedule_DAB‐1‐134

29 Wildfire Schedule_DAB‐1‐135

30 AGIS FAN ‐ CPCN Schedule_DAB‐1‐137

31 AGIS IVVO ‐ CPCN Schedule_DAB‐1‐137

32 AGIS AMI ‐ CPCN Schedule_DAB‐1‐137

33 Reclass AGIS Common Schedule_DAB‐1‐143

34 Adjust AGIS Shared Asset Cost Schedule_DAB‐1‐137

35 Functionalize Miscellaneous Intangible Plant Schedule_DAB‐1‐139

36 Prepaid Pension Asset Amortization Schedule_DAB‐1‐148

37 Interest on CWIP DIT Schedule_DAB‐1‐149

38 Interest on CWIP ADIT Schedule_DAB‐1‐149

39 AGIS ADMS ‐ Non‐CPCN Schedule_DAB‐1‐152

40 AGIS Other ‐ Non‐CPCN Schedule_DAB‐1‐152

41 AGIS FAN ‐ Non‐CPCN Schedule_DAB‐1‐152

42 AGIS FLISR ‐ Non‐CPCN Schedule_DAB‐1‐152

43 Adjust Distributed Intelligence Schedule_DAB‐1‐157

44 Eliminate Comanche Early Retire Activity Schedule_DAB‐1‐158

45 Eliminate EV Capital Schedule_DAB‐1‐159

46 Eliminate Low Income Community Solar Gardens Schedule_DAB‐1‐160

47 Eliminate Ponnequin Wind Assets Schedule_DAB‐1‐161

48 ADIT IRS Prorate Schedule_DAB‐1‐163

49 Adjust Inventory Schedule_DAB‐1‐164

50 CEPA Revenue Collected Schedule_DAB‐1‐165

51 Eliminate Regulatory Asset/Liability Schedule_DAB‐1‐166


Page 2 of 239

Workbook Index of 4


52 Income Statement Schedule_DAB‐1‐200

53 Income Statement Details Schedule_DAB‐1‐201

54 Income Statement Adjust Schedule_DAB‐1‐202

55 Income Statement Labor Schedule_DAB‐1‐203

56 Other Revenue Schedule_DAB‐1‐211

57 Adjust Charges for Rendering Services Schedule_DAB‐1‐212

58 Direct Assign Customer Expenses Schedule_DAB‐1‐220

59 Direct Assign Dues Schedule_DAB‐1‐220

60 Direct Assign Regulatory Expenses Schedule_DAB‐1‐220

61 Direct Assign WECC and PEAK Fees Schedule_DAB‐1‐220

62 Direct Assign Meter Investment Schedule_DAB‐1‐220

63 PSCO ‐ Dist Subs Direct Assigned Cost Schedule_DAB‐1‐220

64 Rent Details Schedule_DAB‐1‐220

65 Adjust Property Tax to Future Level Schedule_DAB‐1‐221

66 DSM Adjustments Schedule_DAB‐1‐222

67 Future Use Earnings at Debt Rate Schedule_DAB‐1‐223

68 Eliminate Aviation Expenses Schedule_DAB‐1‐224

69 Eliminate Food and Beverage Expenses Schedule_DAB‐1‐227

70 Active Healthcare IBNR Schedule_DAB‐1‐228

71 Annualize CPUC Fee Schedule_DAB‐1‐229

72 Customer Deposit Interest Expense Schedule_DAB‐1‐230

73 Adjustment for New Depreciation Rates Schedule_DAB‐1‐232

74 Adjust Pension/ Benefits Expense K&M Schedule_DAB‐1‐233

75 Eliminate Advertising Expense Schedule_DAB‐1‐237

76 Deferred/Reg Asset Amortizations Schedule_DAB‐1‐238

77 Eliminate Executive Long‐term Incentive Schedule_DAB‐1‐239

78 Environmental Portion of Incentive Schedule_DAB‐1‐240

79 Time Based Portion of LTI Add Back Schedule_DAB‐1‐241


Page 3 of 239

Workbook Index of 4


80 Eliminate Incremental Sales O&M Expense Schedule_DAB‐1‐243

81 Eliminate Energy Costs Schedule_DAB‐1‐245

82 Adjust Incentive to Target ‐ PSC Schedule_DAB‐1‐247

83 Adjust Incentive to Target ‐ XES Schedule_DAB‐1‐247

84 Adjust Incentive to Target ‐ XES WP_DAB_14_247

85 Adjust Merit Increase Schedule_DAB‐1‐248

86 Eliminate Mutual Aid Schedule_DAB‐1‐250

87 Transmission Wheeling Expenses (Account 565) Schedule_DAB_14_251

88 Eliminate Trading O&M Schedule_DAB‐1‐253

89 Eliminate Renewable Connect Schedule_DAB‐1‐258

90 Eliminate investor relation expenses Schedule_DAB‐1‐268

91 Adjust Air Quality Fees Schedule DAB‐1‐270

92 Adjust Cherokee Waste Water Schedule DAB‐1‐271

93 Adjust Damage Prevention Expense Schedule DAB‐1‐272

94 Adjust Manchief OM Schedule DAB‐1‐273

95 Adjust Valmont OM Schedule DAB‐1‐274

96 Adjustment Headcount DSP Schedule DAB‐1‐275

97 Adjustment Headcount TEP Schedule DAB‐1‐276

98 Eliminate Discretionary Incentive Pay Schedule DAB‐1‐278

99 Eliminate Pawnee Accounting Error Schedule DAB‐1‐279

100 K&M ‐ Veg. Management Schedule DAB‐1‐281

101 Normalize Comanche 3 OM Schedule DAB‐1‐282

102 Revenue Adjustment Schedule DAB‐1‐283

103 Deferred Reg Asset/Liability Amort Schedule DAB‐1‐285

104 Cheyenne OM Schedule DAB‐1‐286

105 Adjust Distributed Intelligence Schedule DAB‐1‐287

106 Jurisdictional Allocators Schedule DAB‐1‐300


Page 4 of 239


Sch DAB-1-001 Rev Req

Year Ended December 2022

Line No.

Company Adjusted Total CPUC

1 PSCo 2,318,476,323

2

3 Rate Base 10,286,709,620

4 Return on Rate Base 0

5 Earnings on Rate Base 737,557,080

6

7 Interest Expense 165,616,025

8 Additions/Deductions (Schedule M) (248,645,839)

9

10 State Taxable Income 323,295,216

11 State Income Tax Rate 0

12 State Income Tax Expense 14,709,932

13

14 Federal Taxable Income 308,585,284

15 Federal Income Tax Rate 0

16 Federal Income Tax Expense 64,802,910

17

18 Deferred Income Taxes 35,153,321

19 Tax Credits (4,569,734)

20 ITC (2,138,043)

21

22 Total Tax Expense 107,958,386

23 Gross-up Factor 1

24 Total Taxes (Gross) 143,170,440

25

26 Operating Expenses (Net AFUDC) 1,460,952,648

27

28 Other Revenue 43,267,689

29

30 Revenue Requirements 2,298,412,479

31

32

33

34 Base Revenue 1,828,744,462

35 Revenue Deficiency 469,668,017

36

37 TCA 40,334,549

38 Cheyenne Ridge 90,923,801

39

40 Net Revenue Increase 338,409,667


of 239


Sch DAB-1-002 Rev Req GRSA


Line No.

Utility PSC CPUC

1 PSCO Electric

2

3 Revenue Deficiency:

4 Rate Base 10,286,709,620

5 Return on Rate Base 7.17%

6 Required Earnings 737,557,080

7

8 Net Operating Earnings 383,401,563

9

10 Earnings Deficiency/Excess 354,155,517

11

12 Factor to Gross 1.3262

13 Revenue Deficiency/Excess (Gross) 469,668,017

14

15 Total Revenue Increase 469,668,017

16

17 GRSA Calculation:

18 Revenue Deficiency 469,668,017

19 Less: Rush Creek (8,657,528)

20 Less: Cheyenne Ridge 90,923,801

21 Revenue Deficiency w/o Rush Creek or Cheyenne Ridge 387,401,744

22

23 Retail Rate Revenue 1,605,953,567

24 Less: Street Light Maintenance Revenue Adjust 550,974

25 Less: Street Light Maintenance Revenue 2,580,882

26 Plus: Energy Affordability Program 6,834,291

27 Rider Applicable Revenue 1,609,656,001

28

29 Current Year GRSA 24.07%

30 Present GRSA 6.51%

31 Total GRSA 30.58%

32

33 Earned Return on Equity:

34 Earned Return on Rate Base 3.73%

35 Weighted Cost of Long Term Debt 1.60%

36 Difference 2.13%

37

38 Ratio of Common Equity 55.64%

39 Earned Return on Equity 3.83%


of 239

Public Service Company of ColoradoSchedule DAB-1-002.1 GRSA-E12 Months Ended December 2022

Line No.

Schedule DAB-1-002.1 GRSA-E PSC CPUC

1 GRSA-E Revenue Requirement 82,266,273$

2 2022 Billing Units (kWh) 29,425,826,489

3 Rush Creek GRSA -E ($/kWh) 0.00280

456

7Service Level Billed volumes

GRSA -E ($/kWh)

Loss FactorAdjusted Billed

volumesAdjusted GRSA -E

($/kWh)Current GRSA-E

Combined GRSA-E

8 Secondary 22,716,220,853 $0.00280/kWh 1.0460 23,761,167,012 0.00292$ 0.00420$ 0.00712$ 9 Primary 3,644,106,856 $0.00280/kWh 1.0207 3,719,539,868 0.00285$ 0.00410$ 0.00695$

10 Transmission 1,945,119,609 $0.00280/kWh 1.0000 1,945,119,609 0.00280$ 0.00406$ 0.00686$ 11 28,305,447,318 29,425,826,489 121314 Volumetric GRSA for R & C15

16 R Class

17 GRSA Applicable Revenue 677,370,061

18 GRSA 30.58%

19 GRSA Revenue 207,121,899

20 kWh Sales 9,624,628,133

21 Equivalent Volumetric GRSA $0.02152/kWh

22 Plus GRSA-E $0.00712/kWh

23 Total GRSA-E $0.02864/kWh

24

25

26 C-Class

27 GRSA Applicable Revenue 89,035,487

28 GRSA 30.58%

29 GRSA Revenue 27,224,704

30 kWh Sales 1,294,825,826

31 Equivalent Volumetric GRSA $0.02103/kWh

32 Plus GRSA-E $0.00712/kWh

33 Total GRSA-E $0.02815/kWh


of 239


Sch DAB-1-003 Cap Str WACC


Line No.

Financial Category Utility

1 R11-Ratio of Long Term Debt 43.07%

2 R08-Cost of Long Term Debt 3.72%

3 R12-Ratio of Common Equity 55.64%

4 R09-Cost of Common Equity 10.00%

5 R07-Cost of Short Term Debt 0.77%

6 R10-Ratio of Short Term Debt 1.29%

7 R100-PSCo Labor Capitalization Factor 34.21%

8 R50-IRS Proration Factor 53.68%

9 R51-PSC Interest rate 2.33%

10 R16-CO State Income Tax Rate 4.55%

11 R02-Federal Tax Rate 21.00%

12 R27-Corporate Composite Tax Rate 24.59%

13

14 Capital Structure:

15 Ratio of Short Term Debt 1.29%

16 Cost of Short Term Debt 0.77%

17 Weighted Cost of Short Term Debt 0.01%

18

19 Ratio of Long Term Debt 43.07%

20 Cost of Long Term Debt 3.72%

21 Weighted Cost of Long Term Debt 1.60%

22

23 Weighted Cost of Debt 1.61%

24

25 Ratio of Common Equity 55.64%

26 Cost of Common Equity 10.00%

27 Weighted Cost of Common Equity 5.56%

28

29 Return on Rate Base 7.17%

30

31 Tax Rates:

32 State Income Tax Rate 4.55%

33 Federal Tax Rate 21.00%

34 Combined Tax rate 24.59%

35 Tax Gross-up Factor 1.32616

36

37 Other Rates and Ratios:

38 Labor Capitalization Factor 34.21%

39 IRS Section 199 Deduction Rate

40 PSC Interest Rate 2.33%

41 IRS Proration Factor


of 239


Sch DAB-1-100 RB

At December 2022

Line No.

Financial Category Functional Category Total Utility Adjustments Adjusted Total Utility Adjusted Total FERC Adjusted Total CPUC

1 Plant in Service Intangible 221,437,874 (221,437,874) 0 (443,922) 443,922

2 Plant in Service Production 7,209,189,261 30,577,252 7,239,766,513 580,481,955 6,659,284,558

3 Plant in Service Transmission 3,018,768,179 12,461,014 3,031,229,194 504,816,674 2,526,412,520

4 Plant in Service Distribution 6,522,695,305 (32,961,870) 6,489,733,435 12,984,653 6,476,748,782

5 Plant in Service General 503,503,521 246,073,293 749,576,814 30,962,605 718,614,209

6 Plant in Service Common 860,191,774 (29,928,519) 830,263,255 52,091,359 778,171,896

7 Plant in Service Subtotal Plant in Service 18,335,785,915 4,783,296 18,340,569,211 1,180,893,323 17,159,675,887

8

9 Plant in Service: Acq Adj Production 217,449,205 217,449,205 18,426,452 199,022,754

10 Plant in Service: Acq Adj Transmission 15,412,732 15,412,732 1,790,924 13,621,809

11 Plant in Service: Acq Adj Subtotal Plant in Service: Acq Adj 232,861,938 232,861,938 20,217,375 212,644,562

12

13 Plant in Service: PF AFUDC Transmission

14 Plant in Service: PF AFUDC PreFunded Prod (86,263,738) (86,263,738) (49,504) (86,214,235)

15 Plant in Service: PF AFUDC PreFunded Tran (35,809,013) (35,809,013) (35,809,013)

16 Plant in Service: PF AFUDC Subtotal Plant in Service: PF AFUDC (122,072,752) (122,072,752) (49,504) (122,023,248)

17

18 Plant in Service: Excess AFUDC Production

19 Plant in Service: Excess AFUDC Excess Production 10,131,146 10,131,146 10,131,146

20 Plant in Service: Excess AFUDC Subtotal Plant in Service: Excess AFUDC 10,131,146 10,131,146 10,131,146

21

22 Total Plant in Service 18,456,706,247 4,783,296 18,461,489,543 1,201,061,195 17,260,428,348

23

24 Reserve for Depr and Amort Intangible (109,853,293) 109,853,293 (0) 443,922 (443,922)

25 Reserve for Depr and Amort Production (2,223,643,847) (4,300,141) (2,227,943,989) (184,686,055) (2,043,257,934)

26 Reserve for Depr and Amort Transmission (632,149,824) (11,185,305) (643,335,129) (109,004,492) (534,330,637)

27 Reserve for Depr and Amort Distribution (1,695,902,120) 1,305,201 (1,694,596,918) (2,894,040) (1,691,702,878)

28 Reserve for Depr and Amort General (184,123,663) (105,055,095) (289,178,758) (14,612,664) (274,566,094)

29 Reserve for Depr and Amort Common (405,027,619) 3,394,810 (401,632,809) (24,016,342) (377,616,467)

30 Reserve for Depr and Amort Subtotal Reserve for Depr and Amort (5,250,700,367) (5,987,236) (5,256,687,603) (334,769,671) (4,921,917,932)

31

32 Reserve for Depr and Amort: Acq Adj Production (61,259,132) (61,259,132) (5,191,044) (56,068,088)

33 Reserve for Depr and Amort: Acq Adj Transmission (3,222,689) (3,222,689) (374,469) (2,848,220)

34 Reserve for Depr and Amort: Acq Adj Subtotal Reserve for Depr and Amort: Acq Adj (64,481,821) (64,481,821) (5,565,513) (58,916,308)

35

36 Reserve for Depr and Amort: PF AFUDC Transmission

37 Reserve for Depr and Amort: PF AFUDC PreFunded Prod 18,949,486 18,949,486 11,161 18,938,324

38 Reserve for Depr and Amort: PF AFUDC PreFunded Tran 3,542,117 3,542,117 3,542,117


of 239


Sch DAB-1-100 RB

At December 2022

Line No.


39 Reserve for Depr and Amort: PF AFUDC Subtotal Reserve for Depr and Amort: PF AFUDC 22,491,602 22,491,602 11,161 22,480,441

40

41 Reserve for Depr and Amort: Excess AFUDCProduction

42 Reserve for Depr and Amort: Excess AFUDCExcess Production (1,786,037) (1,786,037) (1,786,037)

43 Reserve for Depr and Amort: Excess AFUDCSubtotal Reserve for Depr and Amort: Excess AFUDC (1,786,037) (1,786,037) (1,786,037)

44

45 Total Reserve for Depr and Amort Net of Regulatory Assets and Liability (5,294,476,622) (5,987,236) (5,300,463,859) (340,324,023) (4,960,139,836)

46

47 Net Plant in Service:

48 Net Plant Production 5,082,766,344 26,277,110 5,109,043,455 408,992,965 4,700,050,490

49 Net Plant Transmission 2,366,541,502 1,275,709 2,367,817,211 397,228,636 1,970,588,575

50 Net Plant Distribution 4,826,793,186 (31,656,669) 4,795,136,517 10,090,613 4,785,045,904

51 Net Plant Common 455,164,155 (26,533,709) 428,630,446 28,075,018 400,555,428

52 Net Plant General 319,379,857 141,018,198 460,398,055 16,349,941 444,048,115

53 Net Plant Intangible 111,584,581 (111,584,581)

54 Total Net Plant in Service 13,162,229,625 (1,203,941) 13,161,025,684 860,737,172 12,300,288,512

55

56 Reserve for Depr and Amort: Reg Assets and LiabRegulatory Asset/Liability

57 Reserve for Depr and Amort: Reg Assets and LiabSubtotal Reserve for Depr and Amort: Reg Assets and Liab

58

59 CWIP Intangible 81,949,789 (81,949,789)

60 CWIP Production 70,763,016 70,763,016 5,969,010 64,794,006

61 CWIP Transmission 113,334,459 113,334,459 19,955,968 93,378,491

62 CWIP Distribution 90,128,218 (5,064,958) 85,063,260 263,203 84,800,057

63 CWIP General 29,636,829 94,149,659 123,786,488 3,575,559 120,210,929

64 CWIP Common 66,305,821 (729) 66,305,093 4,392,877 61,912,216

65 CWIP Subtotal CWIP 452,118,133 7,134,184 459,252,317 34,156,617 425,095,699

66

67 CWIP: PF AFUDC Transmission

68 CWIP: PF AFUDC PreFunded Tran (2,344,959) (2,344,959) (2,344,959)

69 CWIP: PF AFUDC Subtotal CWIP: PF AFUDC (2,344,959) (2,344,959) (2,344,959)

70

71 Total CWIP 449,773,174 7,134,184 456,907,357 34,156,617 422,750,740

72

73 Plant in Service: HFU Production 26,183,391 (26,183,391) 0 0 0

74 Plant in Service: HFU Distribution 1,225,779 1,225,779 1,225,779

75 Plant in Service: HFU Common

76 Plant in Service: HFU Subtotal Plant in Service: HFU 27,409,170 (26,183,391) 1,225,779 0 1,225,779


of 239


Sch DAB-1-100 RB

At December 2022

Line No.


77

78 Materials and Supplies Other Rate Base 53,614,943 (15,324,136) 38,290,806 2,536,861 35,753,945

79 Materials and Supplies Subtotal Materials and Supplies 53,614,943 (15,324,136) 38,290,806 2,536,861 35,753,945

80

81 NOx Inventory Other Rate Base

82 NOx Inventory Subtotal NOx Inventory

83

84 Fuel Inventory Fuel Inventory 67,426,623 67,426,623 4,283,093 63,143,530

85 Fuel Inventory Other Rate Base

86 Fuel Inventory Subtotal Fuel Inventory 67,426,623 67,426,623 4,283,093 63,143,530

87

88 Prepaid Assets Other Rate Base 45,565,264 45,565,264 2,595,475 42,969,789

89 Prepaid Assets Subtotal Prepaid Assets 45,565,264 45,565,264 2,595,475 42,969,789

90

91 ADIT Intangible (17,824,041) 17,824,041

92 ADIT Production (984,900,833) 7,283,541 (977,617,292) (78,149,359) (899,467,933)

93 ADIT Transmission (505,523,307) 5,333,325 (500,189,982) (86,708,455) (413,481,528)

94 ADIT Distribution (937,272,080) 7,650,161 (929,621,920) (1,400,292) (928,221,627)

95 ADIT General (53,144,841) (20,047,006) (73,191,847) (2,864,036) (70,327,811)

96 ADIT Common (71,159,670) 5,251,029 (65,908,641) (4,331,443) (61,577,198)

97 ADIT Non-Plant ADIT 1,274,985,136 (1,240,892,033) 34,093,103 1,167,906 32,925,196

98 ADIT Other Rate Base

99 ADIT Subtotal ADIT (1,294,839,636) (1,217,596,944) (2,512,436,580) (172,285,679) (2,340,150,901)

100

101 ADIT: Acq Adj Production (65,880,261) 1,504,866 (64,375,396) (5,455,114) (58,920,282)

102 ADIT: Acq Adj Transmission (4,708,676) 131,681 (4,576,995) (482,139) (4,094,856)

103 ADIT: Acq Adj Subtotal ADIT: Acq Adj (70,588,938) 1,636,547 (68,952,391) (5,937,253) (63,015,138)

104

105 ADIT: PF AFUDC PreFunded Prod 8,797,085 128,335 8,925,421 95,819 8,829,602

106 ADIT: PF AFUDC PreFunded Tran 3,139,450 (129,500) 3,009,950 3,009,950

107 ADIT: PF AFUDC Subtotal ADIT: PF AFUDC 11,936,535 (1,165) 11,935,371 95,819 11,839,552

108

109 ADIT: Excess AFUDC Excess Production (1,064,632) (19,740) (1,084,372) (1,084,372)

110 ADIT: Excess AFUDC Subtotal ADIT: Excess AFUDC (1,064,632) (19,740) (1,084,372) (1,084,372)

111

112 ADIT End Balance NOL

113

114 Total ADIT (1,354,556,671) (1,215,981,301) (2,570,537,972) (178,127,113) (2,392,410,859)


of 239


Sch DAB-1-100 RB

At December 2022

Line No.


115

116 Customer Advances for Construction Other Rate Base (109,470,378) (109,470,378) (109,470,378)

117 Customer Advances for Construction Subtotal Customer Advances for Construction (109,470,378) (109,470,378) (109,470,378)

118

119 Customer Deposits Other Rate Base (21,523,352) (21,523,352) (21,523,352)

120 Customer Deposits Subtotal Customer Deposits (21,523,352) (21,523,352) (21,523,352)

121

122 Regulatory Liability Other Rate Base (2,125,291) (43,163,373) (45,288,664) (74,589) (45,214,075)

123 Regulatory Liability Subtotal Regulatory Liability (2,125,291) (43,163,373) (45,288,664) (74,589) (45,214,075)

124

125 Regulatory Assets Other Rate Base 113,923,864 113,923,864 2,905,433 111,018,430

126 Regulatory Assets Subtotal Regulatory Assets 113,923,864 113,923,864 2,905,433 111,018,430

127

128 Cash Working Capital (121,822,443) (121,822,443) (121,822,443)

129

130 Net Original Cost Rate Base 12,432,266,972 (1,416,544,402) 11,015,722,570 729,012,950 10,286,709,620

131


of 239


Sch DAB-1-101 RB Details

At December 2022

Line No.

Financial Category Sub-Functional Category FERC AccountJurisdictional

AllocatorFunctional Allocator

Total Utility AdjustmentsAdjusted Total

UtilityAdjusted Total

FERCAdjusted Total

CPUC

1 Plant in Service Intangible Plant 301000-Intg Organization Costs PIS-SUBT PIS-SUBT 0 (0)

2 Plant in Service Intangible Plant 302000-Intg Franchises & Consent PIS-SUBT PIS-SUBT 17,322,093 (17,322,093)

3 Plant in Service Intangible Plant 303000-Intg Misc PIS-SUBT PIS-SUBT 12,615,042 (12,615,042)

4 Plant in Service Intangible Plant 303003-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 510,171 (510,171)

5 Plant in Service Intangible Plant 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 119,715,026 (126,415,482) (6,700,456) (443,922) (6,256,534)

6 Plant in Service Intangible Plant 303004SGS-Intg Computr Softwar PSC CPUC PIS-SUBT 6,700,456 6,700,456 6,700,456

7 Plant in Service Intangible Plant 303010-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 71,275,568 (71,275,568)

8 Plant in Service Intangible Plant 303016-Sfwr-Non Reg 5 Yr PIS-SUBT PIS-SUBT (27) 27

9 Subtotal Intangible Plant 221,437,874 (221,437,874) 0 (443,922) 443,922

10

11 Subtotal Intangible 221,437,874 (221,437,874) 0 (443,922) 443,922

12

13 Plant in Service Steam Production Plant 302000SP-Intg Franchises & Consent Steam Prod12CP-PROD PRODSTM 35,590 35,590 3,016 32,574

14 Plant in Service Steam Production Plant 303000SP-Intg Misc Steam Prod 12CP-PROD PRODSTM 154,028 154,028 13,052 140,976

15 Plant in Service Steam Production Plant 310001-Steam Prod Land Own in Fe 12CP-PROD PRODSTM 26,392,953 26,392,953 2,236,515 24,156,438

16 Plant in Service Steam Production Plant 310002-Steam Prod Land Rights 12CP-PROD PRODSTM 12,875,513 12,875,513 1,091,059 11,784,453

17 Plant in Service Steam Production Plant 310003-Steam Prod Water Rights 12CP-PROD PRODSTM 699,091 699,091 59,240 639,851

18 Plant in Service Steam Production Plant 311000E-Steam Prod Str & Improv 12CP-PROD PRODSTM 477,676,076 477,676,076 40,477,844 437,198,232

19 Plant in Service Steam Production Plant 312000E-Steam Prod Boiler Plant E 12CP-PROD PRODSTM 1,952,838,459 22,629,724 1,975,468,183 167,399,411 1,808,068,772

20 Plant in Service Steam Production Plant 312013-Steam Prod Blr Plt Eq-AQIR 12CP-PROD PRODSTM 4,797,159 4,797,159 406,507 4,390,652

21 Plant in Service Steam Production Plant 312061-Steam Prod Blr Plt-Coal Cr 12CP-PROD PRODSTM 20,020,245 20,020,245 1,696,498 18,323,748

22 Plant in Service Steam Production Plant 314000-Steam Prod Turbogen Unit 12CP-PROD PRODSTM 410,012,292 410,012,292 34,744,076 375,268,217

23 Plant in Service Steam Production Plant 315000E-Steam Prod Acc Elec Eq 12CP-PROD PRODSTM 243,847,745 243,847,745 20,663,440 223,184,304

24 Plant in Service Steam Production Plant 315014-Steam Prod Boiler Controls 12CP-PROD PRODSTM 16,117,596 16,117,596 1,365,791 14,751,806

25 Plant in Service Steam Production Plant 316000E-Steam Prod Misc Pwr Plt E 12CP-PROD PRODSTM 41,426,021 41,426,021 3,510,404 37,915,617

26 Subtotal Steam Production Plant 3,206,703,151 22,819,342 3,229,522,493 273,666,854 2,955,855,639

27

28 Plant in Service Hydraulic Production Plant 302000HP-Intg Franchises & Consent Hydro Prod12CP-PROD PRODHYD 15,622,439 15,622,439 1,323,832 14,298,608

29 Plant in Service Hydraulic Production Plant 330001-Hydro Prod Land Own in Fe 12CP-PROD PRODHYD 1,566,535 1,566,535 132,747 1,433,788

30 Plant in Service Hydraulic Production Plant 331000-Hydro Prod Str & Improv 12CP-PROD PRODHYD 48,386,185 48,386,185 4,100,202 44,285,983

31 Plant in Service Hydraulic Production Plant 332000E-Hydro Prod Res, Dam & W W 12CP-PROD PRODHYD 118,498,080 118,498,080 10,041,422 108,456,658

32 Plant in Service Hydraulic Production Plant 333000E-Hydro Prod Wat Whl, T 12CP-PROD PRODHYD 47,860,265 47,860,265 4,055,636 43,804,629

33 Plant in Service Hydraulic Production Plant 334000E-Hydro Prod Access Ele 12CP-PROD PRODHYD 19,864,043 19,864,043 1,683,261 18,180,782

34 Plant in Service Hydraulic Production Plant 334004-Hydro Prod Info Sys Comp 12CP-PROD PRODHYD 120,162 120,162 10,182 109,979

35 Plant in Service Hydraulic Production Plant 335000-Hydro Prod Misc Pwr Plt E 12CP-PROD PRODHYD 2,753,296 2,753,296 233,312 2,519,984

36 Plant in Service Hydraulic Production Plant 335062-Hydro Prod Recreation Fac 12CP-PROD PRODHYD 1,197,901 1,197,901 101,509 1,096,392

37 Plant in Service Hydraulic Production Plant 336000-Hydro Prod Road, RR & Brdg 12CP-PROD PRODHYD 1,365,956 1,365,956 115,750 1,250,207

38 Subtotal Hydraulic Production Plant 241,612,424 15,622,439 257,234,863 21,797,853 235,437,010

39


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

40 Plant in Service Other Production Plant 340001-Other Prod Land Own in Fee 12CP-PROD PRODOP 14,036,088 14,036,088 1,189,406 12,846,682

41 Plant in Service Other Production Plant 340002-Other Prod Land Rights 12CP-PROD PRODOP 452 452 38 414

42 Plant in Service Other Production Plant 340045-Other Prod Wind Rights ENERGY ENERGY

43 Plant in Service Other Production Plant 340145-Other Prod Wind Land Own ENERGY ENERGY 596,401 596,401 37,885 558,516

44 Plant in Service Other Production Plant 341000E-Other Prod Str & Impr 12CP-PROD PRODOP 232,941,753 232,941,753 19,739,276 213,202,477

45 Plant in Service Other Production Plant 341045-Other Prod Str & Imp-Wind ENERGY ENERGY 26,548,011 26,548,011 1,686,390 24,861,621

46 Plant in Service Other Production Plant 342000E-Other Prod Fuel Hldr 12CP-PROD PRODOP 55,718,622 55,718,622 4,721,546 50,997,076

47 Plant in Service Other Production Plant 343000-Other Prod Prime Mover 12CP-PROD PRODOP 177,349,368 177,349,368 15,028,427 162,320,941

48 Plant in Service Other Production Plant 344000E-Other Prod Generator 12CP-PROD PRODOP 1,508,597,107 1,508,597,107 127,837,172 1,380,759,935

49 Plant in Service Other Production Plant 344023-Other Prod Generator-Solar 12CP-PROD PRODOP 7,864,530 (7,864,530)

50 Plant in Service Other Production Plant 344045-Other Prod Generator-Wind ENERGY ENERGY 1,489,486,442 1,489,486,442 94,615,572 1,394,870,870

51 Plant in Service Other Production Plant 345000E-Other Prod Access Elect Equip 12CP-PROD PRODOP 165,074,711 165,074,711 13,988,284 151,086,427

52 Plant in Service Other Production Plant 345004-Other Prod Info Sys Comp 12CP-PROD PRODOP 2,547,367 2,547,367 215,862 2,331,506

53 Plant in Service Other Production Plant 345045-Other Prod Acc El Eq-Wind ENERGY ENERGY 18,418 18,418 1,170 17,248

54 Plant in Service Other Production Plant 346000E-Other Prod Misc Pwr P 12CP-PROD PRODOP 40,931,700 40,931,700 3,468,516 37,463,184

55 Plant in Service Other Production Plant 346045-Other Prod Misc P Eq-Wind ENERGY ENERGY 39,162,718 39,162,718 2,487,705 36,675,013

56 Subtotal Other Production Plant 3,760,873,687 (7,864,530) 3,753,009,157 285,017,248 3,467,991,909

57

58 Subtotal Production 7,209,189,261 30,577,252 7,239,766,513 580,481,955 6,659,284,558

59

60 Plant in Service Transmission Plant 303000TR-Intg Misc Tran 12CP-TRAN TRANSYS 12,461,014 12,461,014 2,194,139 10,266,875

61 Plant in Service Transmission Plant 350001-Tran Land Owned in Fe 12CP-TRAN TRANSYS 26,125,249 26,125,249 4,600,142 21,525,107

62 Plant in Service Transmission Plant 350002E-Transmission Land Right 12CP-TRAN TRANSYS 90,775,631 90,775,631 15,983,803 74,791,828

63 Plant in Service Transmission Plant 350011-Tran Fee Land - Prod 12CP-TRAN TRANSYS 291,171 291,171 51,269 239,901

64 Plant in Service Transmission Plant 350046-Transmission Land ROW - Wind ENERGY ENERGY 13,623,291 13,623,291 865,383 12,757,909

65 Plant in Service Transmission Plant 352000-Transmission Str & Improv 12CP-TRAN TRANSYS 148,394,181 148,394,181 26,129,296 122,264,885

66 Plant in Service Transmission Plant 352010-Tran Str & Impr-Prod 12CP-PROD TRANINC 3,297,180 3,297,180 279,400 3,017,780

67 Plant in Service Transmission Plant 352045-Tran Str & Impr-Wind 12CP-TRAN ENERGY 37,251 37,251 6,559 30,692

68 Plant in Service Transmission Plant 353000E-Transmission Station 12CP-TRAN TRANSYS 1,142,691,894 1,142,691,894 201,205,562 941,486,332

69 Plant in Service Transmission Plant 353010-Tran Station Equip Pro 12CP-PROD TRANINC 53,982,004 53,982,004 4,574,387 49,407,617

70 Plant in Service Transmission Plant 353045-Tran Station Equip-Wind ENERGY ENERGY 56,980,398 56,980,398 3,619,525 53,360,874

71 Plant in Service Transmission Plant 354000E-Tran Towers & Fixture 12CP-TRAN TRANSYS 175,919,404 175,919,404 30,975,946 144,943,458

72 Plant in Service Transmission Plant 355000E 12CP-TRAN TRANSYS (19,581,994) (19,581,994) (3,448,004) (16,133,990)

73 Plant in Service Transmission Plant 355000E-Tran Poles & Fixture 12CP-TRAN TRANSYS 661,450,959 661,450,959 116,468,501 544,982,458

74 Plant in Service Transmission Plant 355045-Tran Poles & Fixtures-Wind ENERGY ENERGY 105,139,540 105,139,540 6,678,703 98,460,837

75 Plant in Service Transmission Plant 356000E-Tran OH Conductor & D 12CP-TRAN TRANSYS 391,433,269 391,433,269 68,923,698 322,509,571

76 Plant in Service Transmission Plant 356045-Tran OH Cond & Device-Wind ENERGY ENERGY 34,736,631 34,736,631 2,206,550 32,530,081

77 Plant in Service Transmission Plant 357000E-Tran Underground Cond 12CP-TRAN TRANSYS 51,199,131 51,199,131 9,015,160 42,183,971

78 Plant in Service Transmission Plant 358000-Tran UG Conductor & Devic 12CP-TRAN TRANSYS 77,995,901 77,995,901 13,733,544 64,262,357


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

79 Plant in Service Transmission Plant 359000-Transmission Road & Trai 12CP-TRAN TRANSYS 4,277,087 4,277,087 753,111 3,523,976

80 Subtotal Transmission Plant 3,018,768,179 12,461,014 3,031,229,194 504,816,674 2,526,412,520

81

82 Subtotal Transmission 3,018,768,179 12,461,014 3,031,229,194 504,816,674 2,526,412,520

83

84 Plant in Service Distribution Customer Installations371000E-Dist Inst on Cust Premis PSC CPUC DISTLIT 6,748,711 6,748,711 6,748,711

85 Plant in Service Distribution Customer Installations371040-Dist Inst on Cust Prm-EV PSC CPUC DISTLIT 25,597,860 (25,597,860) (0) (0)

86 Subtotal Distribution Customer Installations 32,346,571 (25,597,860) 6,748,711 6,748,711

87

88 Plant in Service Distribution Meters 370000E-Distribution Meter PSC CPUC DISTAMI 113,122,987 113,122,987 113,122,987

89 Plant in Service Distribution Meters 370000E-Distribution Meter PSC CPUC DISTMET 170,102,843 (120,919,300) 49,183,543 49,183,543

90 Plant in Service Distribution Meters 370000EWHLS-Distribution Meter PSC FERC DISTMET 6,670,494 6,670,494 6,670,494

91 Plant in Service Distribution Meters 370000SGS- Meters - Smart Grid PSC CPUC DISTMET 162,444 162,444 162,444

92 Plant in Service Distribution Meters 370020-Distribution Meters AMI PSC CPUC DISTMET 113,123,420 113,123,420 113,123,420

93 Plant in Service Distribution Meters 370065-Distribution Meters AMR PSC CPUC DISTMET 71,651,601 71,651,601 71,651,601

94 Subtotal Distribution Meters 354,877,863 (963,374) 353,914,489 6,670,494 347,243,995

95

96 Plant in Service Distribution Pri/Sec 365000-Dist OH Conductor & Devic 12CP-DIST DISTPRI 474,937,933 474,937,933 474,937,933

97 Plant in Service Distribution Pri/Sec 365000-Dist OH Conductor & Devic PSC CPUC DISTSEC 53,914,703 53,914,703 53,914,703

98 Plant in Service Distribution Pri/Sec 367000E-Dist UG Conductor & D 12CP-DIST DISTPRI 2,089,487,019 2,089,487,019 2,089,487,019

99 Plant in Service Distribution Pri/Sec 367000E-Dist UG Conductor & D PSC CPUC DISTSEC 229,225,258 229,225,258 229,225,258

100 Subtotal Distribution Pri/Sec 2,847,564,913 2,847,564,913 2,847,564,913

101

102 Plant in Service Distribution Primary 360002E-Distribution Land Rights 12CP-DIST DISTPRI 52,594,356 52,594,356 52,594,356

103 Plant in Service Distribution Primary 364000-Dist Poles, Towers & Fixt 12CP-DIST DISTPRI 547,466,164 547,466,164 547,466,164

104 Plant in Service Distribution Primary 366000E-Dist Underground Cond 12CP-DIST DISTPRI 565,727,281 (488,930) 565,238,351 565,238,351

105 Plant in Service Distribution Primary 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI 488,930 488,930 488,930

106 Subtotal Distribution Primary 1,165,787,801 1,165,787,801 1,165,787,801

107

108 Plant in Service Distribution Secondary 368000E-Dist Line Transformer PSC CPUC DISTSEC 653,252,000 653,252,000 653,252,000

109 Subtotal Distribution Secondary 653,252,000 653,252,000 653,252,000

110

111 Plant in Service Distribution Service Lines & Transformers369000E-Distribution Services PSC CPUC DISTSRVC 23,933,084 23,933,084 23,933,084

112 Plant in Service Distribution Service Lines & Transformers369010-Distribution Services O PSC CPUC DISTSRVC 55,160,192 55,160,192 55,160,192

113 Plant in Service Distribution Service Lines & Transformers369020-Distribution Services U PSC CPUC DISTSRVC 253,726,751 253,726,751 253,726,751

114 Subtotal Distribution Service Lines & Transformers 332,820,027 332,820,027 332,820,027

115

116 Plant in Service Distribution Street Lighting & Signals373000-Dist Street Light & Sg Sy PSC CPUC DISTLIT 176,287,600 (749,964) 175,537,635 175,537,635

117 Subtotal Distribution Street Lighting & Signals 176,287,600 (749,964) 175,537,635 175,537,635


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

118

119 Plant in Service Distribution Subs 360001E-Dist Land Owned in Fee 12CP-DIST DISTSUB 40,971,074 (305,703) 40,665,371 40,665,371

120 Plant in Service Distribution Subs 361000E-Str & Improv 12CP-DIST DISTSUB 108,523,735 (85,886,985) 22,636,750 22,636,750

121 Plant in Service Distribution Subs 361000E-Str & Improv PSC CPUC DISTPRI 27,444,379 27,444,379 27,444,379

122 Plant in Service Distribution Subs 361000E-Str & Improv PSC CPUC DISTSEC 57,810,321 57,810,321 57,810,321

123 Plant in Service Distribution Subs 361000E-Str & Improv PSC CPUC PIS-P/S (0) (0) (0)

124 Plant in Service Distribution Subs 361010-Str & Impr Pro 12CP-PROD TRANINC 2,235 2,235 189 2,046

125 Plant in Service Distribution Subs 362000E-Other Eq 12CP-DIST DISTSUB 809,662,122 (24,578,372) 785,083,750 785,083,750

126 Plant in Service Distribution Subs 362000E-Other Eq PSC CPUC DISTPRI 1,015,107 1,015,107 1,015,107

127 Plant in Service Distribution Subs 362000E-Other Eq PSC CPUC DISTSEC 18,115,595 18,115,595 18,115,595

128 Plant in Service Distribution Subs 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB 734,987 734,987 734,987

129 Plant in Service Distribution Subs 362010-Station Equip Pro 12CP-PROD TRANINC 599,363 599,363 50,789 548,573

130 Plant in Service Distribution Subs DIST-Direct- Land/ Struct & Improv/ Station Equipment12CP-DIST DISTSUB (20,923,864) (20,923,864) (20,923,864)

131 Plant in Service Distribution Subs DIST-Direct- Land/ Struct & Improv/ Station EquipmentPSC CPUC DISTSUB 14,660,684 14,660,684 14,660,684

132 Plant in Service Distribution Subs DIST-Direct- Land/ Struct & Improv/ Station EquipmentPSC FERC DISTSUB 6,263,180 6,263,180 6,263,180

133 Subtotal Distribution Subs 959,758,529 (5,650,671) 954,107,858 6,314,159 947,793,699

134

135 Subtotal Distribution 6,522,695,305 (32,961,870) 6,489,733,435 12,984,653 6,476,748,782

136

137 Plant in Service General Plant 302000GN-Intg Franshises & Consent GeneralPIS-SUBT PIS-SUBT 1,664,064 1,664,064 110,248 1,553,816

138 Plant in Service General Plant 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (25,402,335) (25,402,335) (1,682,968) (23,719,367)

139 Plant in Service General Plant 303004-Intg Misc Computr Softwar PSC CPUC DISTAMI 1,719,402 1,719,402 1,719,402

140 Plant in Service General Plant 303004-Intg Misc Computr Softwar PSC CPUC DISTPRI 2,141,467 2,141,467 2,141,467

141 Plant in Service General Plant 303004-Intg Misc Computr Softwar PSC CPUC DISTSEC 4,909,536 4,909,536 4,909,536

142 Plant in Service General Plant 303004-Intg Misc Computr Softwar PSC CPUC PIS-P/S 28,179,296 28,179,296 28,179,296

143 Plant in Service General Plant 303004GN-Intg Misc Computr Softwar GeneralPIS-SUBT PIS-SUBT 0 191,500,738 191,500,738 12,687,399 178,813,339

144 Plant in Service General Plant 303010-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (71,275,568) (71,275,568) (4,722,183) (66,553,385)

145 Plant in Service General Plant 303010-Intg Misc Computr Softwar PSC CPUC DISTAMI 71,275,568 71,275,568 71,275,568

146 Plant in Service General Plant 389001-General Land Owned in Fe PIS-SUBT PIS-SUBT 114,647 114,647 7,596 107,051

147 Plant in Service General Plant 390000-Genl Structures & Improv PIS-SUBT PIS-SUBT 9,647,482 9,647,482 639,170 9,008,313

148 Plant in Service General Plant 390000-Genl Structures & Improv PSC CPUC PIS-P/S 7,940 7,940 7,940

149 Plant in Service General Plant 390006-Genl Str & Imp-Owned Bldg PIS-SUBT PIS-SUBT 2,157,456 2,157,456 142,937 2,014,519

150 Plant in Service General Plant 390007-Genl Str & Imp Lease Bld PIS-SUBT PIS-SUBT 0 0 0 0

151 Plant in Service General Plant 390008-Genl Str & Imp-Partitions PIS-SUBT PIS-SUBT 125,814 125,814 8,335 117,479

152 Plant in Service General Plant 391000-General Office Furn & E PIS-SUBT PIS-SUBT 8,143,239 8,143,239 539,510 7,603,729

153 Plant in Service General Plant 391000-General Office Furn & E PSC CPUC PIS-P/S 19,422 19,422 19,422

154 Plant in Service General Plant 391004-General Info Sys Computer PIS-SUBT PIS-SUBT 34,827,098 (17,304,275) 17,522,823 1,160,930 16,361,892

155 Plant in Service General Plant 391004-General Info Sys Computer PSC CPUC DISTAMI 4,757,443 4,757,443 4,757,443

156 Plant in Service General Plant 391004-General Info Sys Computer PSC CPUC DISTSEC 190,648 190,648 190,648


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

157 Plant in Service General Plant 391004-General Info Sys Computer PSC CPUC PIS-P/S 12,356,184 12,356,184 12,356,184

158 Plant in Service General Plant 392000-General Transportation E PIS-SUBT PIS-SUBT 0 0 0 0

159 Plant in Service General Plant 392010-General Transp Eq Grp PIS-SUBT PIS-SUBT 1,145,641 1,145,641 75,902 1,069,739

160 Plant in Service General Plant 392020-General Transp Eq Grp 2 PIS-SUBT PIS-SUBT 35,842,558 35,842,558 2,374,658 33,467,900

161 Plant in Service General Plant 392030-General Transp Eq Trailer PIS-SUBT PIS-SUBT 9,103,117 9,103,117 603,104 8,500,013

162 Plant in Service General Plant 392040-General Transp Eq Grp 4 PIS-SUBT PIS-SUBT 76,768,552 76,768,552 5,086,107 71,682,445

163 Plant in Service General Plant 393000-General Stores Equipmen PIS-SUBT PIS-SUBT 176,434 176,434 11,689 164,745

164 Plant in Service General Plant 394000-General Tools & Shop Equi PIS-SUBT PIS-SUBT 59,542,437 (912,609) 58,629,829 3,884,372 54,745,457

165 Plant in Service General Plant 394000-General Tools & Shop Equi PSC CPUC DISTAMI 517,092 517,092 517,092

166 Plant in Service General Plant 394000-General Tools & Shop Equi PSC CPUC PIS-P/S 395,517 395,517 395,517

167 Plant in Service General Plant 395000-General Laboratory Equi PIS-SUBT PIS-SUBT 2,371,601 2,371,601 157,124 2,214,477

168 Plant in Service General Plant 396000-General Power Operated E PIS-SUBT PIS-SUBT 13,547,332 13,547,332 897,544 12,649,788

169 Plant in Service General Plant 397000-General Communication E PIS-SUBT PIS-SUBT 123,643,142 (114,417,249) 9,225,893 611,238 8,614,654

170 Plant in Service General Plant 397000-General Communication E PSC CPUC DISTPRI 66,762,905 66,762,905 66,762,905

171 Plant in Service General Plant 397000-General Communication E PSC CPUC DISTSEC 19,989,210 19,989,210 19,989,210

172 Plant in Service General Plant 397000-General Communication E PSC CPUC PIS-P/S 52,363,579 52,363,579 52,363,579

173 Plant in Service General Plant 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 16,635,319 16,635,319 16,635,319

174 Plant in Service General Plant 397010-General Comm Eq Two Wa PIS-SUBT PIS-SUBT 70,162,634 70,162,634 4,648,449 65,514,186

175 Plant in Service General Plant 397020-General Comm Eq AE PIS-SUBT PIS-SUBT 514,663 514,663 34,098 480,566

176 Plant in Service General Plant 397030-General Comm Eq EM PIS-SUBT PIS-SUBT 32,986,678 32,986,678 2,185,449 30,801,228

177 Plant in Service General Plant 397040-General Comm Eq PIS-SUBT PIS-SUBT 20,568,915 20,568,915 1,362,742 19,206,174

178 Plant in Service General Plant 397045-General Comm Eq-Wind ENERGY ENERGY 332,798 332,798 21,140 311,658

179 Plant in Service General Plant 398000-General Miscellaneous E PIS-SUBT PIS-SUBT 1,781,283 1,781,283 118,014 1,663,268

180 Subtotal General Plant 503,503,521 246,073,293 749,576,814 30,962,605 718,614,209

181

182 Subtotal General 503,503,521 246,073,293 749,576,814 30,962,605 718,614,209

183

184 Plant in Service Common Plant 302000-Intg Franchises & Consent PIS-SUBT PIS-SUBT 2,389,635 2,389,635 158,319 2,231,316

185 Plant in Service Common Plant 303003-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 14,102,230 14,102,230 934,308 13,167,922

186 Plant in Service Common Plant 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 226,791,771 226,791,771 15,025,517 211,766,254

187 Plant in Service Common Plant 303005-Intg Misc Computr Soft 15y PIS-SUBT PIS-SUBT 112,063,654 112,063,654 7,424,495 104,639,159

188 Plant in Service Common Plant 303007-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 16,641,812 16,641,812 1,102,561 15,539,251

189 Plant in Service Common Plant 303010-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 11,141,646 11,141,646 738,162 10,403,484

190 Plant in Service Common Plant 303013-Sfwr-Non Reg 3 Yr PIS-SUBT PIS-SUBT (42,415) (42,415) (2,810) (39,605)

191 Plant in Service Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT 43,948,763 43,948,763 43,948,763



194 Plant in Service Common Plant 389001-General Land Owned in Fe PIS-SUBT PIS-SUBT 5,665,460 5,665,460 375,351 5,290,109

195 Plant in Service Common Plant 390000-Genl Structures & Improv PIS-SUBT PIS-SUBT 82,041,024 (5,608) 82,035,416 5,435,050 76,600,367


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

196 Plant in Service Common Plant 390006-Genl Str & Imp-Owned Bldg PIS-SUBT PIS-SUBT 58,769,010 58,769,010 3,893,593 54,875,417

197 Plant in Service Common Plant 390007-Genl Str & Imp Lease Bld PIS-SUBT PIS-SUBT 1,564,099 1,564,099 103,625 1,460,474

198 Plant in Service Common Plant 390008-Genl Str & Imp-Partitions PIS-SUBT PIS-SUBT 652,171 652,171 43,208 608,963

199 Plant in Service Common Plant 390085-GS&I-1800 Leasehold Imp PIS-SUBT PIS-SUBT 12,095,739 12,095,739 801,373 11,294,366

200 Plant in Service Common Plant 391000-General Office Furn & E PIS-SUBT PIS-SUBT 22,308,727 (13,717) 22,295,009 1,477,100 20,817,910

201 Plant in Service Common Plant 391004-General Info Sys Computer PIS-SUBT PIS-SUBT 173,667,540 173,667,540 11,505,905 162,161,635

202 Plant in Service Common Plant 391005-Genl Off Eq-Comp 3 Yr Life PIS-SUBT PIS-SUBT

203 Plant in Service Common Plant 391007-Genl Office Equip-Leased PIS-SUBT PIS-SUBT 0 0 0 0

204 Plant in Service Common Plant 391009-Genl Off Eq-Part Lease Fac PIS-SUBT PIS-SUBT 0 0 0 0

205 Plant in Service Common Plant 392010-General Transp Eq Grp PIS-SUBT PIS-SUBT 2,275,541 2,275,541 150,760 2,124,781

206 Plant in Service Common Plant 392020-General Transp Eq Grp 2 PIS-SUBT PIS-SUBT 6,527,452 6,527,452 432,460 6,094,992

207 Plant in Service Common Plant 392030-General Transp Eq Trailer PIS-SUBT PIS-SUBT 2,919,749 2,919,749 193,441 2,726,308

208 Plant in Service Common Plant 392040-General Transp Eq Grp 4 PIS-SUBT PIS-SUBT 4,559,948 4,559,948 302,108 4,257,840

209 Plant in Service Common Plant 393000-General Stores Equipmen PIS-SUBT PIS-SUBT 300,626 300,626 19,917 280,709

210 Plant in Service Common Plant 394000-General Tools & Shop Equi PIS-SUBT PIS-SUBT 6,175,448 6,175,448 409,139 5,766,310

211 Plant in Service Common Plant 395000-General Laboratory Equi PIS-SUBT PIS-SUBT 196,829 196,829 13,040 183,788

212 Plant in Service Common Plant 396000-General Power Operated E PIS-SUBT PIS-SUBT 2,079,050 2,079,050 137,742 1,941,307

213 Plant in Service Common Plant 397000-General Communication E PIS-SUBT PIS-SUBT 22,416,307 (29,968,455) (7,552,148) (500,349) (7,051,800)

214 Plant in Service Common Plant 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 59,260 59,260 59,260

215 Plant in Service Common Plant 397010-General Comm Eq Two Wa PIS-SUBT PIS-SUBT 9,681 9,681 641 9,040

216 Plant in Service Common Plant 397040-General Comm Eq PIS-SUBT PIS-SUBT 29,754,152 29,754,152 1,971,286 27,782,866

217 Plant in Service Common Plant 398000-General Miscellaneous E PIS-SUBT PIS-SUBT 830,305 830,305 55,010 775,295

218 Plant in Service Common Plant This line is intentionally blank PSC CPUC OTHER

219 Subtotal Common Plant 860,191,774 (29,928,519) 830,263,255 52,091,359 778,171,896

220

221 Subtotal Common 860,191,774 (29,928,519) 830,263,255 52,091,359 778,171,896

222

223 Subtotal Plant in Service18,335,785,915 4,783,296 18,340,569,211 1,180,893,323 17,159,675,887

224

225 Plant in Service: Acq Adj Other Production Plant 114000-Acq Adj Production 12CP-PROD PRODOP 217,449,205 217,449,205 18,426,452 199,022,754

226 Plant in Service: Acq Adj Other Production Plant This line is intentionally blank PSC CPUC OTHER

227 Subtotal Other Production Plant 217,449,205 217,449,205 18,426,452 199,022,754

228

229 Subtotal Production 217,449,205 217,449,205 18,426,452 199,022,754

230

231 Plant in Service: Acq Adj Transmission Plant 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC 10,104,476 10,104,476 856,244 9,248,231

232 Plant in Service: Acq Adj Transmission Plant 114002- Acq Adj Transmission 12CP-TRAN TRANSYS 5,308,257 5,308,257 934,680 4,373,577

233 Plant in Service: Acq Adj Transmission Plant This line is intentionally blank PSC CPUC OTHER

234 Subtotal Transmission Plant 15,412,732 15,412,732 1,790,924 13,621,809


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

235

236 Plant in Service: Acq Adj Transmission Serving Production PlantThis line is intentionally blank PSC CPUC OTHER

237 Subtotal Transmission Serving Production Plant

238

239 Subtotal Transmission 15,412,732 15,412,732 1,790,924 13,621,809

240

241 Subtotal Plant in Service: Acq Adj232,861,938 232,861,938 20,217,375 212,644,562

242

243 Plant in Service: PF AFUDC Transmission Plant This line is intentionally blank PSC CPUC OTHER

244 Subtotal Transmission Plant

245

246 Subtotal Transmission

247

248 Plant in Service: PF AFUDC Steam Production Plant 253006-Comanche PSC CPUC PRODSTM (66,390,548) (66,390,548) (66,390,548)

249 Plant in Service: PF AFUDC Steam Production Plant 253008-Pollution Contro PSC FERC PRODSTM (49,504) (49,504) (49,504)

250 Subtotal Steam Production Plant (66,440,052) (66,440,052) (49,504) (66,390,548)

251

252 Plant in Service: PF AFUDC Other Production Plant 253009-PF CACJA PSC CPUC PRODOP (19,823,686) (19,823,686) (19,823,686)

253 Subtotal Other Production Plant (19,823,686) (19,823,686) (19,823,686)

254

255 Subtotal PreFunded Prod (86,263,738) (86,263,738) (49,504) (86,214,235)

256

257 Plant in Service: PF AFUDC Transmission Plant 253006T-Comanche Transm PSC CPUC TRANSYS (131,825) (131,825) (131,825)

258 Plant in Service: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS (35,677,188) (35,677,188) (35,677,188)

259 Subtotal Transmission Plant (35,809,013) (35,809,013) (35,809,013)

260

261 Subtotal PreFunded Tran (35,809,013) (35,809,013) (35,809,013)

262

263 Subtotal Plant in Service: PF AFUDC(122,072,752) (122,072,752) (49,504) (122,023,248)

264

265 Plant in Service: Excess AFUDCSteam Production Plant This line is intentionally blank PSC CPUC OTHER

266 Subtotal Steam Production Plant

267

268 Subtotal Production

269

270 Plant in Service: Excess AFUDCSteam Production Plant 182002-Excess CACJ PSC CPUC PRODSTM 10,131,146 10,131,146 10,131,146

271 Subtotal Steam Production Plant 10,131,146 10,131,146 10,131,146

272

273 Subtotal Excess Production 10,131,146 10,131,146 10,131,146


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

274

275 Subtotal Plant in Service: Excess AFUDC10,131,146 10,131,146 10,131,146

276

277 Reserve for Depr and Amort Intangible Plant 108-Accumulated provision PIS-SUBT PIS-SUBT (109,853,293) 116,553,750 6,700,456 443,922 6,256,534

278 Reserve for Depr and Amort Intangible Plant 303004SGS-Intg Computr Softwar PSC CPUC PIS-SUBT (6,700,456) (6,700,456) (6,700,456)

279 Subtotal Intangible Plant (109,853,293) 109,853,293 443,922 (443,922)

280

281 Subtotal Intangible (109,853,293) 109,853,293 443,922 (443,922)

282

283 Reserve for Depr and Amort Steam Production Plant 108-Accumulated provision 12CP-PROD PRODSTM (1,547,687,620) 10,077,958 (1,537,609,662) (130,295,670) (1,407,313,991)

284 Reserve for Depr and Amort Steam Production Plant 311999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM 199,507,258 199,507,258 16,906,067 182,601,191

285 Reserve for Depr and Amort Steam Production Plant 312999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM (11,755,210) (11,755,210) (996,126) (10,759,084)

286 Subtotal Steam Production Plant (1,359,935,573) 10,077,958 (1,349,857,614) (114,385,729) (1,235,471,885)

287

288 Reserve for Depr and Amort Hydraulic Production Plant 108-Accumulated provision 12CP-PROD PRODHYD (59,756,205) (8,268,369) (68,024,574) (5,764,342) (62,260,232)

289 Subtotal Hydraulic Production Plant (59,756,205) (8,268,369) (68,024,574) (5,764,342) (62,260,232)

290

291 Reserve for Depr and Amort Other Production Plant 108-Accumulated provision 12CP-PROD PRODOP (616,333,215) (111,996) (616,445,211) (52,237,017) (564,208,194)

292 Reserve for Depr and Amort Other Production Plant 108-Accumulated provision ENERGY ENERGY (187,618,855) (5,997,735) (193,616,589) (12,298,967) (181,317,623)

293 Subtotal Other Production Plant (803,952,069) (6,109,731) (810,061,800) (64,535,984) (745,525,816)

294

295 Subtotal Production (2,223,643,847) (4,300,141) (2,227,943,989) (184,686,055) (2,043,257,934)

296

297 Reserve for Depr and Amort Transmission Plant 108-Accumulated provision 12CP-PROD TRANINC (31,041,673) (31,041,673) (2,630,444) (28,411,229)

298 Reserve for Depr and Amort Transmission Plant 108-Accumulated provision 12CP-TRAN ENERGY (47) (47) (8) (38)

299 Reserve for Depr and Amort Transmission Plant 108-Accumulated provision 12CP-TRAN TRANSYS (588,474,779) (11,036,045) (599,510,824) (105,562,062) (493,948,762)

300 Reserve for Depr and Amort Transmission Plant 108-Accumulated provision ENERGY ENERGY (12,633,326) (149,258) (12,782,584) (811,979) (11,970,605)

301 Reserve for Depr and Amort Transmission Plant 108-Accumulated provision PSC CPUC DISTPRI (2) (2) (2)

302 Subtotal Transmission Plant (632,149,824) (11,185,305) (643,335,129) (109,004,492) (534,330,637)

303

304 Subtotal Transmission (632,149,824) (11,185,305) (643,335,129) (109,004,492) (534,330,637)

305

306 Reserve for Depr and Amort Distribution Customer Installations108-Accumulated provision PSC CPUC DISTLIT (5,368,547) 1,406,792 (3,961,755) (3,961,755)

307 Subtotal Distribution Customer Installations (5,368,547) 1,406,792 (3,961,755) (3,961,755)

308

309 Reserve for Depr and Amort Distribution Meters 108-Accumulated provision PIS-MET PIS-MET (88,581,497) 136,166 (88,445,331) (1,666,996) (86,778,335)

310 Reserve for Depr and Amort Distribution Meters 108-Accumulated provision PSC CPUC DISTAMI 490,858 490,858 490,858

311 Reserve for Depr and Amort Distribution Meters 108-Accumulated provision PSC CPUC DISTMET (63,141,981) (63,141,981) (63,141,981)

312 Reserve for Depr and Amort Distribution Meters 370000SGS- Meters - Smart Grid PSC CPUC DISTMET (143,916) (143,916) (143,916)


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

313 Subtotal Distribution Meters (151,723,478) 483,109 (151,240,370) (1,666,996) (149,573,374)

314

315 Reserve for Depr and Amort Distribution Pri/Sec 108-Accumulated provision 12CP-DIST DISTPRI (609,188,444) (3,462,182) (612,650,626) (612,650,626)

316 Reserve for Depr and Amort Distribution Pri/Sec 108-Accumulated provision PSC CPUC DISTSEC (67,196,113) (379,816) (67,575,929) (67,575,929)

317 Subtotal Distribution Pri/Sec (676,384,557) (3,841,998) (680,226,555) (680,226,555)

318

319 Reserve for Depr and Amort Distribution Primary 108-Accumulated provision 12CP-DIST DISTPRI (240,471,723) 437,024 (240,034,699) (240,034,699)

320 Reserve for Depr and Amort Distribution Primary 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI (433,163) (433,163) (433,163)

321 Subtotal Distribution Primary (240,471,723) 3,862 (240,467,862) (240,467,862)

322

323 Reserve for Depr and Amort Distribution Secondary 108-Accumulated provision PSC CPUC DISTSEC (203,555,965) (203,555,965) (203,555,965)

324 Subtotal Distribution Secondary (203,555,965) (203,555,965) (203,555,965)

325

326 Reserve for Depr and Amort Distribution Service Lines & Transformers108-Accumulated provision PSC CPUC DISTSRVC (198,407,635) (198,407,635) (198,407,635)

327 Subtotal Distribution Service Lines & Transformers (198,407,635) (198,407,635) (198,407,635)

328

329 Reserve for Depr and Amort Distribution Street Lighting & Signals108-Accumulated provision PSC CPUC DISTLIT (29,550,925) 449,274 (29,101,651) (29,101,651)

330 Subtotal Distribution Street Lighting & Signals (29,550,925) 449,274 (29,101,651) (29,101,651)

331

332 Reserve for Depr and Amort Distribution Subs 108-Accumulated provision PIS-DSUB PIS-DSUB (190,439,288) 5,025,468 (185,413,820) (1,227,044) (184,186,776)

333 Reserve for Depr and Amort Distribution Subs 108-Accumulated provision PSC CPUC DISTPRI (554,824) (554,824) (554,824)

334 Reserve for Depr and Amort Distribution Subs 108-Accumulated provision PSC CPUC DISTSEC (1,015,328) (1,015,328) (1,015,328)

335 Reserve for Depr and Amort Distribution Subs 108-Accumulated provision PSC CPUC PIS-P/S (0) (0) (0)

336 Reserve for Depr and Amort Distribution Subs 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB (651,155) (651,155) (651,155)

337 Subtotal Distribution Subs (190,439,288) 2,804,162 (187,635,126) (1,227,044) (186,408,082)

338

339 Subtotal Distribution (1,695,902,120) 1,305,201 (1,694,596,918) (2,894,040) (1,691,702,878)

340

341 Reserve for Depr and Amort General Plant 108-Accumulated provision ENERGY ENERGY (47,119) (47,119) (2,993) (44,126)

342 Reserve for Depr and Amort General Plant 108-Accumulated provision PIS-SUBT PIS-SUBT (184,076,544) (36,438,534) (220,515,078) (14,609,671) (205,905,407)

343 Reserve for Depr and Amort General Plant 108-Accumulated provision PSC CPUC DISTAMI (19,435,989) (19,435,989) (19,435,989)

344 Reserve for Depr and Amort General Plant 108-Accumulated provision PSC CPUC DISTPRI (8,974,464) (8,974,464) (8,974,464)

345 Reserve for Depr and Amort General Plant 108-Accumulated provision PSC CPUC DISTSEC (1,589,497) (1,589,497) (1,589,497)

346 Reserve for Depr and Amort General Plant 108-Accumulated provision PSC CPUC PIS-P/S (24,705,121) (24,705,121) (24,705,121)

347 Reserve for Depr and Amort General Plant 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (13,911,490) (13,911,490) (13,911,490)

348 Subtotal General Plant (184,123,663) (105,055,095) (289,178,758) (14,612,664) (274,566,094)

349

350 Subtotal General (184,123,663) (105,055,095) (289,178,758) (14,612,664) (274,566,094)

351


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

352 Reserve for Depr and Amort Common Plant 108-Accumulated provision PIS-SUBT PIS-SUBT (365,907,051) 3,409,807 (362,497,244) (24,016,342) (338,480,903)

353 Reserve for Depr and Amort Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT (39,120,568) (39,120,568) (39,120,568)

354 Reserve for Depr and Amort Common Plant 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (14,997) (14,997) (14,997)

355 Reserve for Depr and Amort Common Plant This line is intentionally blank PSC CPUC OTHER

356 Subtotal Common Plant (405,027,619) 3,394,810 (401,632,809) (24,016,342) (377,616,467)

357

358 Subtotal Common (405,027,619) 3,394,810 (401,632,809) (24,016,342) (377,616,467)

359

360 Subtotal Reserve for Depr and Amort(5,250,700,367) (5,987,236) (5,256,687,603) (334,769,671) (4,921,917,932)

361

362 Reserve for Depr and Amort: Acq AdjOther Production Plant 114000-Acq Adj Production 12CP-PROD PRODOP (61,259,132) (61,259,132) (5,191,044) (56,068,088)

363 Reserve for Depr and Amort: Acq AdjOther Production Plant This line is intentionally blank PSC CPUC OTHER

364 Subtotal Other Production Plant (61,259,132) (61,259,132) (5,191,044) (56,068,088)

365

366 Subtotal Production (61,259,132) (61,259,132) (5,191,044) (56,068,088)

367

368 Reserve for Depr and Amort: Acq AdjTransmission Plant 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC (2,112,772) (2,112,772) (179,034) (1,933,737)

369 Reserve for Depr and Amort: Acq AdjTransmission Plant 114002- Acq Adj Transmission 12CP-TRAN TRANSYS (1,109,917) (1,109,917) (195,435) (914,483)

370 Reserve for Depr and Amort: Acq AdjTransmission Plant This line is intentionally blank PSC CPUC OTHER

371 Subtotal Transmission Plant (3,222,689) (3,222,689) (374,469) (2,848,220)

372

373 Reserve for Depr and Amort: Acq AdjTransmission Serving Production PlantThis line is intentionally blank PSC CPUC OTHER


375

376 Subtotal Transmission (3,222,689) (3,222,689) (374,469) (2,848,220)

377

378 Subtotal Reserve for Depr and Amort: Acq Adj(64,481,821) (64,481,821) (5,565,513) (58,916,308)

379

380 Reserve for Depr and Amort: PF AFUDCTransmission Plant This line is intentionally blank PSC CPUC OTHER


382


384

385 Reserve for Depr and Amort: PF AFUDCSteam Production Plant 253006-Comanche PSC CPUC PRODSTM 15,434,529 15,434,529 15,434,529

386 Reserve for Depr and Amort: PF AFUDCSteam Production Plant 253008-Pollution Contro PSC FERC PRODSTM 11,161 11,161 11,161

387 Subtotal Steam Production Plant 15,445,690 15,445,690 11,161 15,434,529

388

389 Reserve for Depr and Amort: PF AFUDCOther Production Plant 253009-PF CACJA PSC CPUC PRODOP 3,503,795 3,503,795 3,503,795

390 Subtotal Other Production Plant 3,503,795 3,503,795 3,503,795


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

391

392 Subtotal PreFunded Prod 18,949,486 18,949,486 11,161 18,938,324

393

394 Reserve for Depr and Amort: PF AFUDCTransmission Plant 253006T-Comanche Transm PSC CPUC TRANSYS 28,298 28,298 28,298

395 Reserve for Depr and Amort: PF AFUDCTransmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS 3,513,819 3,513,819 3,513,819

396 Subtotal Transmission Plant 3,542,117 3,542,117 3,542,117

397

398 Subtotal PreFunded Tran 3,542,117 3,542,117 3,542,117

399

400 Subtotal Reserve for Depr and Amort: PF AFUDC22,491,602 22,491,602 11,161 22,480,441

401

402 Reserve for Depr and Amort: Excess AFUDCSteam Production Plant This line is intentionally blank PSC CPUC OTHER


404


406

407 Reserve for Depr and Amort: Excess AFUDCSteam Production Plant 182002-Excess CACJ PSC CPUC PRODSTM (1,786,037) (1,786,037) (1,786,037)

408 Subtotal Steam Production Plant (1,786,037) (1,786,037) (1,786,037)

409

410 Subtotal Excess Production (1,786,037) (1,786,037) (1,786,037)

411

412 Subtotal Reserve for Depr and Amort: Excess AFUDC(1,786,037) (1,786,037) (1,786,037)

413

414 Reserve for Depr and Amort: Reg Assets and LiabPlant Regulatory Asset/LiabilityThis line is intentionally blank PSC CPUC OTHER

415 Subtotal Plant Regulatory Asset/Liability

416

417 Subtotal Regulatory Asset/Liability

418

419 Subtotal Reserve for Depr and Amort: Reg Assets and Liab

420

421 CWIP Intangible Plant 107-CWIP PIS-SUBT PIS-SUBT 81,949,789 (81,949,789)

422 Subtotal Intangible Plant 81,949,789 (81,949,789)

423

424 Subtotal Intangible 81,949,789 (81,949,789)

425

426 CWIP Steam Production Plant 107-CWIP 12CP-PROD PRODSTM 15,590,321 15,590,321 1,321,110 14,269,211

427 Subtotal Steam Production Plant 15,590,321 15,590,321 1,321,110 14,269,211

428

429 CWIP Hydraulic Production Plant 107-CWIP 12CP-PROD PRODHYD 20,730,575 20,730,575 1,756,690 18,973,885


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

430 Subtotal Hydraulic Production Plant 20,730,575 20,730,575 1,756,690 18,973,885

431

432 CWIP Other Production Plant 107-CWIP 12CP-PROD PRODOP 33,151,412 33,151,412 2,809,221 30,342,190

433 CWIP Other Production Plant 107-CWIP ENERGY ENERGY 1,290,708 1,290,708 81,989 1,208,719

434 Subtotal Other Production Plant 34,442,120 34,442,120 2,891,210 31,550,910

435

436 Subtotal Production 70,763,016 70,763,016 5,969,010 64,794,006

437

438 CWIP Transmission Plant 107-CWIP 12CP-PROD TRANINC

439 CWIP Transmission Plant 107-CWIP 12CP-TRAN TRANSYS 113,334,459 (2) 113,334,457 19,955,968 93,378,489

440 CWIP Transmission Plant 107-CWIP ENERGY ENERGY

441 CWIP Transmission Plant 107-CWIP PSC CPUC DISTPRI 2 2 2

442 Subtotal Transmission Plant 113,334,459 113,334,459 19,955,968 93,378,491

443


445

446 CWIP Distribution Customer Installations107-CWIP PSC CPUC DISTLIT 5,064,958 (5,064,958) 0 0

447 Subtotal Distribution Customer Installations 5,064,958 (5,064,958) 0 0

448

449 CWIP Distribution Meters 107-CWIP PIS-MET PIS-MET

450 CWIP Distribution Meters 107-CWIP PSC CPUC DISTAMI

451 CWIP Distribution Meters 107-CWIP PSC CPUC DISTMET

452 Subtotal Distribution Meters

453

454 CWIP Distribution Pri/Sec 107-CWIP 12CP-DIST DISTPRI 24,870,369 24,870,369 24,870,369

455 CWIP Distribution Pri/Sec 107-CWIP PSC CPUC DISTSEC 2,747,416 2,747,416 2,747,416

456 Subtotal Distribution Pri/Sec 27,617,785 27,617,785 27,617,785

457

458 CWIP Distribution Primary 107-CWIP 12CP-DIST DISTPRI 13,470,656 13,470,656 13,470,656

459 Subtotal Distribution Primary 13,470,656 13,470,656 13,470,656

460

461 CWIP Distribution Secondary 107-CWIP PSC CPUC DISTSEC 0 0 0

462 Subtotal Distribution Secondary 0 0 0

463

464 CWIP Distribution Service Lines & Transformers107-CWIP PSC CPUC DISTSRVC 0 0 0

465 Subtotal Distribution Service Lines & Transformers 0 0 0

466

467 CWIP Distribution Street Lighting & Signals107-CWIP PSC CPUC DISTLIT 2,035,045 2,035,045 2,035,045

468 Subtotal Distribution Street Lighting & Signals 2,035,045 2,035,045 2,035,045


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

469

470 CWIP Distribution Subs 107-CWIP PIS-DSUB PIS-DSUB 41,939,774 (2,168,167) 39,771,607 263,203 39,508,404

471 CWIP Distribution Subs 107-CWIP PSC CPUC DISTPRI 743,156 743,156 743,156

472 CWIP Distribution Subs 107-CWIP PSC CPUC DISTSEC 1,425,010 1,425,010 1,425,010

473 CWIP Distribution Subs 107-CWIP PSC CPUC PIS-P/S

474 Subtotal Distribution Subs 41,939,774 (0) 41,939,774 263,203 41,676,571

475

476 Subtotal Distribution 90,128,218 (5,064,958) 85,063,260 263,203 84,800,057

477

478 CWIP General Plant 107-CWIP PIS-SUBT PIS-SUBT 29,636,829 24,331,852 53,968,681 3,575,559 50,393,122

479 CWIP General Plant 107-CWIP PSC CPUC DISTAMI 67,142,472 67,142,472 67,142,472

480 CWIP General Plant 107-CWIP PSC CPUC DISTPRI 397,444 397,444 397,444

481 CWIP General Plant 107-CWIP PSC CPUC DISTSEC 688,215 688,215 688,215

482 CWIP General Plant 107-CWIP PSC CPUC PIS-P/S 1,589,676 1,589,676 1,589,676


484


486

487 CWIP Common Plant 107-CWIP PIS-SUBT PIS-SUBT 66,305,821 (729) 66,305,093 4,392,877 61,912,216

488 CWIP Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT

489 CWIP Common Plant This line is intentionally blank PSC CPUC OTHER

490 Subtotal Common Plant 66,305,821 (729) 66,305,093 4,392,877 61,912,216

491

492 Subtotal Common 66,305,821 (729) 66,305,093 4,392,877 61,912,216

493

494 Subtotal CWIP 452,118,133 7,134,184 459,252,317 34,156,617 425,095,699

495

496 CWIP: PF AFUDC Transmission Plant This line is intentionally blank PSC CPUC OTHER


498


500

501 CWIP: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS (2,344,959) (2,344,959) (2,344,959)

502 Subtotal Transmission Plant (2,344,959) (2,344,959) (2,344,959)

503


505

506 Subtotal CWIP: PF AFUDC(2,344,959) (2,344,959) (2,344,959)

507


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

508 Plant in Service: HFU Steam Production Plant 105000-Held for Future Us 12CP-PROD PRODSTM 0 0 0 0

509 Plant in Service: HFU Steam Production Plant 105000SEWR-HFU- PSC South East Water Rights12CP-PROD PRODSTM 26,183,391 (26,183,391)

510 Subtotal Steam Production Plant 26,183,391 (26,183,391) 0 0 0

511

512 Subtotal Production 26,183,391 (26,183,391) 0 0 0

513

514 Plant in Service: HFU Distribution Plant 105000-Held for Future Us 12CP-DIST PIS-DIST 1,225,779 1,225,779 1,225,779

515 Plant in Service: HFU Distribution Plant 105000-Held for Future Us PSC CPUC DISTPRI

516 Subtotal Distribution Plant 1,225,779 1,225,779 1,225,779

517

518 Subtotal Distribution 1,225,779 1,225,779 1,225,779

519

520 Plant in Service: HFU Common Plant 105000-Held for Future Us PIS-SUBT PIS-SUBT

521 Plant in Service: HFU Common Plant This line is intentionally blank PSC CPUC OTHER

522 Subtotal Common Plant

523

524 Subtotal Common

525

526 Subtotal Plant in Service: HFU27,409,170 (26,183,391) 1,225,779 0 1,225,779

527

528 Materials and Supplies Other Rate Base 15400-Plant Materials and Operating Supplies ProdPIS-SUBT PIS-SUBT 53,565,823 (18,324,868) 35,240,955 2,334,801 32,906,154

529 Materials and Supplies Other Rate Base 15420-Plant Materials and Operating Supplies DistPIS-SUBT PIS-SUBT 3,017,535 3,017,535 199,919 2,817,616

530 Materials and Supplies Other Rate Base 16300-M & S Distribution PIS-SUBT PIS-SUBT 49,119 (16,804) 32,316 2,141 30,175

531 Materials and Supplies Other Rate Base This line is intentionally blank PSC CPUC OTHER

532 Subtotal Other Rate Base 53,614,943 (15,324,136) 38,290,806 2,536,861 35,753,945

533

534 Subtotal Other Rate Base 53,614,943 (15,324,136) 38,290,806 2,536,861 35,753,945

535

536 Subtotal Materials and Supplies53,614,943 (15,324,136) 38,290,806 2,536,861 35,753,945

537

538 NOx Inventory Other Rate Base This line is intentionally blank PSC CPUC OTHER

539 Subtotal Other Rate Base

540


542

543 Subtotal NOx Inventory

544

545 Fuel Inventory Fuel Inventory: Coal 15100-Fuel Inventory ENERGY PRODSTM 49,057,556 49,057,556 3,116,248 45,941,308

546 Subtotal Fuel Inventory: Coal 49,057,556 49,057,556 3,116,248 45,941,308


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

547

548 Fuel Inventory Fuel Inventory: Gas 15100-Fuel Inventory ENERGY PRODOP 13,663,616 13,663,616 867,944 12,795,672

549 Subtotal Fuel Inventory: Gas 13,663,616 13,663,616 867,944 12,795,672

550

551 Fuel Inventory Fuel Inventory: Oil 15100-Fuel Inventory ENERGY PRODOP 4,705,451 4,705,451 298,901 4,406,550

552 Subtotal Fuel Inventory: Oil 4,705,451 4,705,451 298,901 4,406,550

553

554 Subtotal Fuel Inventory 67,426,623 67,426,623 4,283,093 63,143,530

555

556 Fuel Inventory Other Rate Base This line is intentionally blank PSC CPUC OTHER


558


560

561 Subtotal Fuel Inventory67,426,623 67,426,623 4,283,093 63,143,530

562

563 Prepaid Assets Other Rate Base 182300NQP-Prepaid Pension Asset Non-QualifiedLABOR LABOR 17,849 17,849 1,017 16,833

564 Prepaid Assets Other Rate Base 182300QP-Prepaid Pension Asset Qualified LABOR LABOR 45,547,415 45,547,415 2,594,459 42,952,956

565 Prepaid Assets Other Rate Base This line is intentionally blank PSC CPUC OTHER

566 Subtotal Other Rate Base 45,565,264 45,565,264 2,595,475 42,969,789

567


569

570 Subtotal Prepaid Assets45,565,264 45,565,264 2,595,475 42,969,789

571

572 ADIT Intangible Plant 190-ADIT PIS-SUBT PIS-SUBT 95,748 (95,748)

573 ADIT Intangible Plant 282-ADIT: Other Property PIS-SUBT PIS-SUBT (3,848,967) 3,848,967

574 ADIT Intangible Plant 283-ADIT: Other PIS-SUBT PIS-SUBT (14,070,822) 14,070,822

575 ADIT Intangible Plant 303004SGS-Intg Computr Softwar PSC CPUC PIS-SUBT

576 Subtotal Intangible Plant (17,824,041) 17,824,041

577

578 Subtotal Intangible (17,824,041) 17,824,041

579

580 ADIT Steam Production Plant 190-ADIT 12CP-PROD PRODSTM 53,895,291 969,766 54,865,057 4,649,216 50,215,841

581 ADIT Steam Production Plant 281-ADIT: Accel Amort Property 12CP-PROD PRODSTM (109,468,876) (2,942,554) (112,411,429) (9,525,644) (102,885,785)

582 ADIT Steam Production Plant 282-ADIT: Other Property 12CP-PROD PRODSTM (378,540,389) (8,776,201) (387,316,590) (32,820,862) (354,495,728)

583 ADIT Steam Production Plant 283-ADIT: Other 12CP-PROD PRODSTM (597) (23) (619) (52) (567)

584 ADIT Steam Production Plant 311999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM (1,020,796) (118,447) (1,139,244) (96,538) (1,042,705)

585 ADIT Steam Production Plant 312999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM (341,126) (39,061) (380,187) (32,217) (347,970)


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

586 ADIT Steam Production Plant CWIPINT-Interest on CWIP CWIP CWIP (57,163) (57,163) (4,273) (52,890)

587 Subtotal Steam Production Plant (435,476,492) (10,963,684) (446,440,176) (37,830,371) (408,609,805)

588

589 ADIT Hydraulic Production Plant 190-ADIT 12CP-PROD PRODHYD 2,445,824 35,752 2,481,575 210,286 2,271,289

590 ADIT Hydraulic Production Plant 282-ADIT: Other Property 12CP-PROD PRODHYD (34,361,920) 556,177 (33,805,743) (2,864,668) (30,941,074)

591 ADIT Hydraulic Production Plant CWIPINT-Interest on CWIP CWIP CWIP (76,010) (76,010) (5,682) (70,328)

592 Subtotal Hydraulic Production Plant (31,916,096) 515,918 (31,400,178) (2,660,064) (28,740,114)

593

594 ADIT Other Production Plant 190-ADIT 12CP-PROD PRODOP 18,161,907 208,945 18,370,852 1,556,730 16,814,123

595 ADIT Other Production Plant 190-ADIT ENERGY ENERGY 11,140,442 298,639 11,439,081 726,636 10,712,444

596 ADIT Other Production Plant 282-ADIT: Other Property 12CP-PROD PRODOP (298,301,727) 1,353,180 (296,948,547) (25,163,155) (271,785,392)

597 ADIT Other Production Plant 282-ADIT: Other Property ENERGY ENERGY (248,508,866) 15,996,827 (232,512,039) (14,769,694) (217,742,345)

598 ADIT Other Production Plant CWIPINT-Interest on CWIP CWIP CWIP (126,285) (126,285) (9,441) (116,844)

599 Subtotal Other Production Plant (517,508,245) 17,731,306 (499,776,938) (37,658,924) (462,118,015)

600

601 Subtotal Production (984,900,833) 7,283,541 (977,617,292) (78,149,359) (899,467,933)

602

603 ADIT Transmission Plant 190-ADIT 12CP-PROD TRANINC 534,541 21,482 556,023 47,117 508,906

604 ADIT Transmission Plant 190-ADIT 12CP-TRAN ENERGY 92 3 95 17 78

605 ADIT Transmission Plant 190-ADIT 12CP-TRAN TRANSYS 40,254,153 (493,528) 39,760,625 7,001,064 32,759,561

606 ADIT Transmission Plant 190-ADIT ENERGY ENERGY 1,040,755 15,292 1,056,047 67,083 988,965

607 ADIT Transmission Plant 282-ADIT: Other Property 12CP-PROD TRANINC (2,470,636) 154,451 (2,316,186) (196,272) (2,119,914)

608 ADIT Transmission Plant 282-ADIT: Other Property 12CP-TRAN ENERGY (568) 52 (516) (91) (425)

609 ADIT Transmission Plant 282-ADIT: Other Property 12CP-TRAN TRANSYS (532,558,242) 5,109,819 (527,448,423) (92,873,291) (434,575,132)

610 ADIT Transmission Plant 282-ADIT: Other Property ENERGY ENERGY (12,323,402) 941,304 (11,382,097) (723,017) (10,659,081)

611 ADIT Transmission Plant 282-ADIT: Other Property PSC CPUC DISTPRI 0 0 0

612 ADIT Transmission Plant CWIPINT-Interest on CWIP CWIP CWIP (415,550) (415,550) (31,065) (384,485)

613 Subtotal Transmission Plant (505,523,307) 5,333,325 (500,189,982) (86,708,455) (413,481,528)

614

615 Subtotal Transmission (505,523,307) 5,333,325 (500,189,982) (86,708,455) (413,481,528)

616

617 ADIT Distribution Plant 190-ADIT 12CP-DIST PIS-DIST 4 4 4

618 ADIT Distribution Plant 282-ADIT: Other Property 12CP-DIST PIS-DIST (2) (2) (2)

619 Subtotal Distribution Plant 2 2 2

620

621 ADIT Distribution Customer Installations190-ADIT PSC CPUC DISTLIT 67,307 (13,373) 53,934 53,934

622 ADIT Distribution Customer Installations282-ADIT: Other Property PSC CPUC DISTLIT (1,385,771) 829,598 (556,173) (556,173)

623 ADIT Distribution Customer InstallationsCWIPINT-Interest on CWIP CWIP CWIP (0) (0) (0) (0)

624 Subtotal Distribution Customer Installations (1,318,464) 816,225 (502,239) (0) (502,239)


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

625

626 ADIT Distribution Meters 190-ADIT PIS-MET PIS-MET 6,045,863 113,702 6,159,565 116,094 6,043,471

627 ADIT Distribution Meters 190-ADIT PSC CPUC DISTMET 34,179 528 34,706 34,706

628 ADIT Distribution Meters 282-ADIT: Other Property PIS-MET PIS-MET (32,225,263) 5,063,573 (27,161,690) (511,937) (26,649,753)

629 ADIT Distribution Meters 282-ADIT: Other Property PSC CPUC DISTAMI (2,012,095) (2,012,095) (2,012,095)

630 ADIT Distribution Meters 282-ADIT: Other Property PSC CPUC DISTMET (3,123,888) 22,101 (3,101,786) (3,101,786)

631 ADIT Distribution Meters 370000SGS- Meters - Smart Grid PSC CPUC DISTMET (6,599) (6,599) (6,599)

632 ADIT Distribution Meters CWIPINT-Interest on CWIP CWIP CWIP

633 Subtotal Distribution Meters (29,269,109) 3,181,210 (26,087,899) (395,843) (25,692,056)

634

635 ADIT Distribution Pri/Sec 190-ADIT 12CP-DIST DISTPRI 141,101,759 (397,983) 140,703,776 140,703,776

636 ADIT Distribution Pri/Sec 190-ADIT PSC CPUC DISTSEC 15,584,871 (47,805) 15,537,066 15,537,066

637 ADIT Distribution Pri/Sec 282-ADIT: Other Property 12CP-DIST DISTPRI (551,654,763) 1,294,206 (550,360,557) (550,360,557)

638 ADIT Distribution Pri/Sec 282-ADIT: Other Property PSC CPUC DISTSEC (61,330,737) 257,442 (61,073,295) (61,073,295)

639 ADIT Distribution Pri/Sec CWIPINT-Interest on CWIP CWIP CWIP (101,263) (101,263) (7,570) (93,693)

640 Subtotal Distribution Pri/Sec (456,298,871) 1,004,598 (455,294,273) (7,570) (455,286,703)

641

642 ADIT Distribution Primary 190-ADIT 12CP-DIST DISTPRI 68,902,469 (3,347,230) 65,555,239 65,555,239

643 ADIT Distribution Primary 282-ADIT: Other Property 12CP-DIST DISTPRI (218,287,176) 5,929,193 (212,357,983) (212,357,983)

644 ADIT Distribution Primary 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI (19,862) (19,862) (19,862)

645 ADIT Distribution Primary CWIPINT-Interest on CWIP CWIP CWIP (49,391) (49,391) (3,692) (45,699)

646 Subtotal Distribution Primary (149,384,708) 2,512,711 (146,871,997) (3,692) (146,868,304)

647

648 ADIT Distribution Secondary 190-ADIT PSC CPUC DISTSEC 21,934,322 221,942 22,156,264 22,156,264

649 ADIT Distribution Secondary 282-ADIT: Other Property PSC CPUC DISTSEC (100,912,166) (1,077,226) (101,989,392) (101,989,392)

650 ADIT Distribution Secondary CWIPINT-Interest on CWIP CWIP CWIP (0) (0) (0) (0)

651 Subtotal Distribution Secondary (78,977,844) (855,284) (79,833,128) (0) (79,833,128)

652

653 ADIT Distribution Service Lines & Transformers190-ADIT PSC CPUC DISTSRVC 9,009,731 165,435 9,175,166 9,175,166

654 ADIT Distribution Service Lines & Transformers282-ADIT: Other Property PSC CPUC DISTSRVC (44,109,990) (716,204) (44,826,194) (44,826,194)

655 ADIT Distribution Service Lines & TransformersCWIPINT-Interest on CWIP CWIP CWIP (0) (0) (0) (0)

656 Subtotal Distribution Service Lines & Transformers (35,100,259) (550,768) (35,651,027) (0) (35,651,027)

657

658 ADIT Distribution Street Lighting & Signals190-ADIT PSC CPUC DISTLIT 3,982,164 190,260 4,172,424 4,172,424

659 ADIT Distribution Street Lighting & Signals282-ADIT: Other Property PSC CPUC DISTLIT (36,871,678) (157,794) (37,029,472) (37,029,472)

660 ADIT Distribution Street Lighting & SignalsCWIPINT-Interest on CWIP CWIP CWIP (7,462) (7,462) (558) (6,904)

661 Subtotal Distribution Street Lighting & Signals (32,889,513) 25,004 (32,864,510) (558) (32,863,952)

662

663 ADIT Distribution Subs 190-ADIT PIS-DSUB PIS-DSUB 33,582,278 (971,330) 32,610,948 215,815 32,395,133


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

664 ADIT Distribution Subs 282-ADIT: Other Property PIS-DSUB PIS-DSUB (187,615,591) 6,749,383 (180,866,208) (1,196,949) (179,669,259)

665 ADIT Distribution Subs 282-ADIT: Other Property PSC CPUC DISTPRI (1,901,297) (1,901,297) (1,901,297)

666 ADIT Distribution Subs 282-ADIT: Other Property PSC CPUC DISTSEC (2,176,660) (2,176,660) (2,176,660)

667 ADIT Distribution Subs 282-ADIT: Other Property PSC CPUC PIS-P/S 0 0 0

668 ADIT Distribution Subs 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB (29,857) (29,857) (29,857)

669 ADIT Distribution Subs CWIPINT-Interest on CWIP CWIP CWIP (153,776) (153,776) (11,496) (142,280)

670 Subtotal Distribution Subs (154,033,314) 1,516,464 (152,516,849) (992,629) (151,524,220)

671

672 Subtotal Distribution (937,272,080) 7,650,161 (929,621,920) (1,400,292) (928,221,627)

673

674 ADIT General Plant 190-ADIT ENERGY ENERGY (600) (600) (38) (562)

675 ADIT General Plant 190-ADIT PIS-SUBT PIS-SUBT 1,712,961 19,432 1,732,393 114,775 1,617,618

676 ADIT General Plant 282-ADIT: Other Property ENERGY ENERGY (20,396) (20,396) (1,296) (19,101)

677 ADIT General Plant 282-ADIT: Other Property PIS-SUBT PIS-SUBT (54,625,285) 23,380,876 (31,244,409) (2,070,020) (29,174,390)

678 ADIT General Plant 282-ADIT: Other Property PSC CPUC DISTAMI (10,241,723) (10,241,723) (10,241,723)

679 ADIT General Plant 282-ADIT: Other Property PSC CPUC DISTPRI (8,541,478) (8,541,478) (8,541,478)

680 ADIT General Plant 282-ADIT: Other Property PSC CPUC DISTSEC (1,903,943) (1,903,943) (1,903,943)

681 ADIT General Plant 282-ADIT: Other Property PSC CPUC PIS-P/S (8,084,334) (8,084,334) (8,084,334)

682 ADIT General Plant 283-ADIT: Other PIS-SUBT PIS-SUBT (211,521) (12,973,311) (13,184,832) (873,528) (12,311,304)

683 ADIT General Plant 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (1,248,652) (1,248,652) (1,248,652)

684 ADIT General Plant CWIPINT-Interest on CWIP CWIP CWIP (453,874) (453,874) (33,930) (419,944)

685 Subtotal General Plant (53,144,841) (20,047,006) (73,191,847) (2,864,036) (70,327,811)

686

687 Subtotal General (53,144,841) (20,047,006) (73,191,847) (2,864,036) (70,327,811)

688

689 ADIT Common Plant 190-ADIT PIS-SUBT PIS-SUBT 1,164,846 (17,433) 1,147,413 76,019 1,071,394

690 ADIT Common Plant 282-ADIT: Other Property PIS-SUBT PIS-SUBT (36,227,440) 5,012,309 (31,215,131) (2,068,080) (29,147,051)

691 ADIT Common Plant 283-ADIT: Other PIS-SUBT PIS-SUBT (35,479,204) 443,411 (35,035,794) (2,321,208) (32,714,585)

692 ADIT Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT (617,873) 57,508 (560,364) (560,364)

693 ADIT Common Plant 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (1,652) (1,652) (1,652)

694 ADIT Common Plant CWIPINT-Interest on CWIP CWIP CWIP (243,113) (243,113) (18,174) (224,939)


696

697 Subtotal Common (71,159,670) 5,251,029 (65,908,641) (4,331,443) (61,577,198)

698

699 ADIT Non-Plant Tax 190-ADIT LABOR LABOR 3,873,421 (318,123) 3,555,298 202,516 3,352,782

700 ADIT Non-Plant Tax 190-ADIT PIS-NET PIS-NET (123,599,667) 154,239,443 30,639,776 2,003,856 28,635,921

701 ADIT Non-Plant Tax 190-ADIT PIS-NET PIS-TOT 349,337,751 (349,337,751)

702 ADIT Non-Plant Tax 190-ADIT PIS-NET PRODSTM 422,462 422,462 27,629 394,833


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

703 ADIT Non-Plant Tax 190-ADIT PIS-SUBT PIS-SUBT 32,646,733 32,646,733 2,162,927 30,483,805

704 ADIT Non-Plant Tax 190-ADIT PSC CPUC LABOR 110,997 110,997 110,997

705 ADIT Non-Plant Tax 190-ADIT PSC CPUC PIS-NET 12,582,553 (8,917,269) 3,665,284 3,665,284

706 ADIT Non-Plant Tax 190-ADIT PSC CPUC PRODSTM 20,523 20,523 20,523

707 ADIT Non-Plant Tax 190-ADIT PSC FERC TRANSYS

708 ADIT Non-Plant Tax 282-ADIT: Other Property PIS-NET PIS-NET 1,094,645,223 (1,094,645,223)

709 ADIT Non-Plant Tax 282-ADIT: Other Property PSC CPUC LABOR (17,599,137) (17,599,137) (17,599,137)

710 ADIT Non-Plant Tax 282-ADIT: Other Property PSC CPUC PIS-NET 1,092 1,092 1,092

711 ADIT Non-Plant Tax 283-ADIT: Other 12CP-PROD PRODOP (333,355) (333,355) (28,248) (305,107)

712 ADIT Non-Plant Tax 283-ADIT: Other LABOR LABOR (54,639,016) 325,363 (54,313,653) (3,093,798) (51,219,855)

713 ADIT Non-Plant Tax 283-ADIT: Other PIS-NET PIS-NET (4,248,140) 2,622,452 (1,625,688) (106,321) (1,519,367)

714 ADIT Non-Plant Tax 283-ADIT: Other PIS-NET PIS-SUBT (9,998) (9,998) (654) (9,344)

715 ADIT Non-Plant Tax 283-ADIT: Other PIS-NET PIS-TOT (71,557,551) 71,557,551

716 ADIT Non-Plant Tax 283-ADIT: Other PSC CPUC LABOR 40,563,222 0 40,563,222 40,563,222

717 ADIT Non-Plant Tax 283-ADIT: Other PSC CPUC PIS-NET (3,221,168) 1,048,047 (2,173,120) (2,173,120)

718 ADIT Non-Plant Tax 283-ADIT: Other PSC CPUC PRODCAP (1,477,334) (1,477,334) (1,477,334)

719 Subtotal Non-Plant Tax 1,274,985,136 (1,240,892,033) 34,093,103 1,167,906 32,925,196

720

721 Subtotal Non-Plant ADIT 1,274,985,136 (1,240,892,033) 34,093,103 1,167,906 32,925,196

722

723 ADIT Other Rate Base 283-ADIT: Other PIS-TOT PIS-NET


725


727

728 Subtotal ADIT (1,294,839,636) (1,217,596,944) (2,512,436,580) (172,285,679) (2,340,150,901)

729

730 ADIT: Acq Adj Other Production Plant 114000-Acq Adj Production 12CP-PROD PRODOP (65,880,261) 1,504,866 (64,375,396) (5,455,114) (58,920,282)

731 Subtotal Other Production Plant (65,880,261) 1,504,866 (64,375,396) (5,455,114) (58,920,282)

732


734

735 ADIT: Acq Adj Transmission Plant 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC (3,659,466) 114,742 (3,544,724) (300,377) (3,244,347)

736 ADIT: Acq Adj Transmission Plant 114002- Acq Adj Transmission 12CP-TRAN TRANSYS (1,049,211) 16,939 (1,032,271) (181,763) (850,508)

737 Subtotal Transmission Plant (4,708,676) 131,681 (4,576,995) (482,139) (4,094,856)

738

739 Subtotal Transmission (4,708,676) 131,681 (4,576,995) (482,139) (4,094,856)

740

741 Subtotal ADIT: Acq Adj(70,588,938) 1,636,547 (68,952,391) (5,937,253) (63,015,138)


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

742

743 ADIT: PF AFUDC Steam Production Plant 253006-Comanche PSC CPUC PRODSTM 7,070,841 97,860 7,168,701 7,168,701

744 ADIT: PF AFUDC Steam Production Plant 253008-Pollution Contro PSC FERC PRODSTM 95,718 101 95,819 95,819

745 Subtotal Steam Production Plant 7,166,559 97,961 7,264,520 95,819 7,168,701

746

747 ADIT: PF AFUDC Other Production Plant 253009-PF CACJA PSC CPUC PRODOP 1,630,526 30,374 1,660,900 1,660,900

748 Subtotal Other Production Plant 1,630,526 30,374 1,660,900 1,660,900

749

750 Subtotal PreFunded Prod 8,797,085 128,335 8,925,421 95,819 8,829,602

751

752 ADIT: PF AFUDC Transmission Plant 253006T-Comanche Transm PSC CPUC TRANSYS 15,931 185 16,117 16,117

753 ADIT: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS 3,123,518 (129,685) 2,993,833 2,993,833

754 Subtotal Transmission Plant 3,139,450 (129,500) 3,009,950 3,009,950

755

756 Subtotal PreFunded Tran 3,139,450 (129,500) 3,009,950 3,009,950

757

758 Subtotal ADIT: PF AFUDC11,936,535 (1,165) 11,935,371 95,819 11,839,552

759

760 ADIT: Excess AFUDC Steam Production Plant 182002-Excess CACJ PSC CPUC PRODSTM (1,064,632) (19,740) (1,084,372) (1,084,372)

761 Subtotal Steam Production Plant (1,064,632) (19,740) (1,084,372) (1,084,372)

762

763 Subtotal Excess Production (1,064,632) (19,740) (1,084,372) (1,084,372)

764

765 Subtotal ADIT: Excess AFUDC(1,064,632) (19,740) (1,084,372) (1,084,372)

766

767 ADIT End Bal NOL

768

769 Customer Advances for ConstructionOther Rate Base 25200-Customer Advances for Construction PIS-P/S PIS-P/S (109,470,378) (109,470,378) (109,470,378)

770 Customer Advances for ConstructionOther Rate Base This line is intentionally blank PSC CPUC OTHER

771 Subtotal Other Rate Base (109,470,378) (109,470,378) (109,470,378)

772


774

775 Subtotal Customer Advances for Construction(109,470,378) (109,470,378) (109,470,378)

776

777 Customer Deposits Other Rate Base 23500-Customer Deposits PSC CPUC PIS-P/S (21,523,352) (21,523,352) (21,523,352)

778 Customer Deposits Other Rate Base This line is intentionally blank PSC CPUC OTHER


780


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC


782

783 Subtotal Customer Deposits(21,523,352) (21,523,352) (21,523,352)

784

785 Regulatory Liability Other Rate Base 254000-Post Employment Benefits - FAS 112 LABOR LABOR (1,309,452) (1,309,452) (74,589) (1,234,863)

786 Regulatory Liability Other Rate Base 25400CEPA-CEPA Revenue Collections PSC CPUC PRODSTM (43,163,373) (43,163,373) (43,163,373)

787 Regulatory Liability Other Rate Base 25450-Reg Liability - CO Tax Rate Change PSC CPUC PIS-NET (236,704) (236,704) (236,704)

788 Regulatory Liability Other Rate Base 25450-Reg Liability - Gain on Sale PSC CPUC PIS-SUBT (579,135) (579,135) (579,135)

789 Regulatory Liability Other Rate Base This line is intentionally blank PSC CPUC OTHER

790 Subtotal Other Rate Base (2,125,291) (43,163,373) (45,288,664) (74,589) (45,214,075)

791

792 Subtotal Other Rate Base (2,125,291) (43,163,373) (45,288,664) (74,589) (45,214,075)

793

794 Subtotal Regulatory Liability(2,125,291) (43,163,373) (45,288,664) (74,589) (45,214,075)

795

796 Regulatory Assets Other Rate Base 182300RM-Reg Asset - Retiree Medical LABOR LABOR 51,006,779 51,006,779 2,905,433 48,101,345

797 Regulatory Assets Other Rate Base 182350-Reg Asset AGIS OM PSC CPUC PIS-DIST 35,334,738 35,334,738 35,334,738

798 Regulatory Assets Other Rate Base 182360-Reg Asset - ICT PSC CPUC PRODCAP 6,638,311 6,638,311 6,638,311

799 Regulatory Assets Other Rate Base 182360-Reg Asset - ICT OM PSC CPUC PRODCAP 3,460 3,460 3,460

800 Regulatory Assets Other Rate Base 182360-Reg Asset - Pension Exp Deferral PSC CPUC LABOR (4,235,983) (4,235,983) (4,235,983)

801 Regulatory Assets Other Rate Base 182360-Reg Asset - Property Tax Deferral PSC CPUC PIS-TOT 4,385,416 4,385,416 4,385,416

802 Regulatory Assets Other Rate Base 182360-Reg Asset - Rate Case Expenses PSC CPUC PIS-NET 7,443,165 7,443,165 7,443,165

803 Regulatory Assets Other Rate Base 182360-Unamortized Reg Asset Balances - Bad Debt ExpensePSC CPUC PIS-NET 4,791,284 4,791,284 4,791,284

804 Regulatory Assets Other Rate Base 182360-Unamortized Reg Asset Balances - EV DeprPSC CPUC PIS-DIST 24,989 24,989 24,989

805 Regulatory Assets Other Rate Base 182360-Unamortized Reg Asset Balances - WildfirePSC CPUC PIS-DIST 8,531,705 8,531,705 8,531,705


807


809

810 Subtotal Regulatory Assets113,923,864 113,923,864 2,905,433 111,018,430

811

812 Basis for Derived Allocators:

813 PIS-DIST 6,522,695,305 (32,961,870) 6,489,733,435 12,984,653 6,476,748,782

814 PIS-DSUB 959,758,529 (5,650,671) 954,107,858 6,314,159 947,793,699

815 PIS-GEN 503,503,521 246,073,293 749,576,814 30,962,605 718,614,209

816 PIS-LIT 176,287,600 (749,964) 175,537,635 175,537,635

817 PIS-MET 354,877,863 (963,374) 353,914,489 6,670,494 347,243,995

818 PIS-NET 13,162,229,625 (1,203,941) 13,161,025,684 860,737,172 12,300,288,512

819 PIS-P/S 4,999,424,742 4,999,424,742 4,999,424,742


of 239



At December 2022

Line No.





FERCAdjusted Total

CPUC

820 PIS-SUBT 16,871,573,078 10,076,396 16,881,649,474 1,118,451,153 15,763,198,322

821 PIS-TOT 18,456,706,247 4,783,296 18,461,489,543 1,201,061,195 17,260,428,348

822 PIS-TRAN 3,018,768,179 12,461,014 3,031,229,194 504,816,674 2,526,412,520

823 PIS-PROD 7,209,189,261 30,577,252 7,239,766,513 580,481,955 6,659,284,558

824 CWIP 449,773,174 7,134,184 456,907,357 34,156,617 422,750,740

825 DISTLOAD 4,666,604,715 4,666,604,715 4,666,604,715

826 PRODCAP 5,202,301,290

827

828


of 239


Sch DAB-1-102 RB Adjust

At December 2022

Line No.

Financial Category Sub-Functional Category Record Type - LM Reporting of Record Type FERC AccountJurisdictional


Total Adjust Schedule No.

1 Plant in Service Intangible Plant Functionalize Miscellaneous Intangible Plant 301000-Intg Organization Costs PIS-SUBT PIS-SUBT (0) Schedule DAB-1-139

2 Plant in Service Intangible Plant Functionalize Miscellaneous Intangible Plant 302000-Intg Franchises & Consent PIS-SUBT PIS-SUBT (17,322,093) Schedule DAB-1-139

3 Plant in Service Intangible Plant Functionalize Miscellaneous Intangible Plant 303000-Intg Misc PIS-SUBT PIS-SUBT (12,615,042) Schedule DAB-1-139

4 Plant in Service Intangible Plant Functionalize Miscellaneous Intangible Plant 303003-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (510,171) Schedule DAB-1-139

5 Plant in Service Intangible Plant Functionalize Miscellaneous Intangible Plant 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (119,715,026) Schedule DAB-1-139

6 Plant in Service Intangible Plant Functionalize Miscellaneous Intangible Plant 303010-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (71,275,568) Schedule DAB-1-139

7 Plant in Service Intangible Plant Functionalize Miscellaneous Intangible Plant 303016-Sfwr-Non Reg 5 Yr PIS-SUBT PIS-SUBT 27 Schedule DAB-1-139

8 Plant in Service Intangible Plant Reclass Smart Grid City 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (6,700,456) Schedule DAB-1-131

9 Plant in Service Intangible Plant Reclass Smart Grid City 303004SGS-Intg Computr Softwar PSC CPUC PIS-SUBT 6,700,456 Schedule DAB-1-131

10 Plant in Service Intangible Plant Subtotal Intangible Plant(221,437,874)

11

12 Plant in Service Subtotal Intangible (221,437,874)

13

14 Plant in Service Steam Production Plant Eliminate Comanche Early Retire Activity 312000E-Steam Prod Boiler Plant E 12CP-PROD PRODSTM 22,773,724 Schedule DAB-1-158

15 Plant in Service Steam Production Plant Eliminate Pawnee Control Panel Expenditures in Excess of Cap 312000E-Steam Prod Boiler Plant E 12CP-PROD PRODSTM (144,000) Schedule DAB-1-129

16 Plant in Service Steam Production Plant Functionalize Miscellaneous Intangible Plant 302000SP-Intg Franchises & Consent Steam Prod12CP-PROD PRODSTM 35,590 Schedule DAB-1-139

17 Plant in Service Steam Production Plant Functionalize Miscellaneous Intangible Plant 303000SP-Intg Misc Steam Prod 12CP-PROD PRODSTM 154,028 Schedule DAB-1-139

18 Plant in Service Steam Production Plant Subtotal Steam Production Plant22,819,342

19

20 Plant in Service Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant 302000HP-Intg Franchises & Consent Hydro Prod12CP-PROD PRODHYD 15,622,439 Schedule DAB-1-139

21 Plant in Service Hydraulic Production Plant Subtotal Hydraulic Production Plant15,622,439

22

23 Plant in Service Other Production Plant Eliminate Low Income Community Solar Gardens 344023-Other Prod Generator-Solar 12CP-PROD PRODOP (7,864,530) Schedule DAB-1-160

24 Plant in Service Other Production Plant Subtotal Other Production Plant(7,864,530)

25

26 Plant in Service Subtotal Production 30,577,252

27

28 Plant in Service Transmission Plant Functionalize Miscellaneous Intangible Plant 303000TR-Intg Misc Tran 12CP-TRAN TRANSYS 12,461,014 Schedule DAB-1-139

29 Plant in Service Transmission Plant Subtotal Transmission Plant12,461,014

30

31 Plant in Service Subtotal Transmission 12,461,014

32

33 Plant in Service Distribution Customer InstallationsEliminate EV Capital 371040-Dist Inst on Cust Prm-EV PSC CPUC DISTLIT (25,597,860) Schedule DAB-1-159

34 Plant in Service Distribution Customer Installations Subtotal Distribution Customer Installations(25,597,860)

35

36 Plant in Service Distribution Meters AGIS AMI 370000E-Distribution Meter PSC CPUC DISTAMI 113,122,987 Schedule DAB-1-137

37 Plant in Service Distribution Meters AGIS AMI 370000E-Distribution Meter PSC CPUC DISTMET (113,122,987) Schedule DAB-1-137

38 Plant in Service Distribution Meters Direct Assign Meter Investment 370000E-Distribution Meter PSC CPUC DISTMET (6,670,494) Schedule DAB-1-220

39 Plant in Service Distribution Meters Direct Assign Meter Investment 370000EWHLS-Distribution Meter PSC FERC DISTMET 6,670,494 Schedule DAB-1-220

40 Plant in Service Distribution Meters Eliminate 50% of Holy Cross Distribution Substations 370000E-Distribution Meter PSC CPUC DISTMET (963,374) Schedule DAB-1-125

41 Plant in Service Distribution Meters Reclass Smart Grid City 370000E-Distribution Meter PSC CPUC DISTMET (162,444) Schedule DAB-1-131

42 Plant in Service Distribution Meters Reclass Smart Grid City 370000SGS- Meters - Smart Grid PSC CPUC DISTMET 162,444 Schedule DAB-1-131

43 Plant in Service Distribution Meters Subtotal Distribution Meters(963,374)

44

45 Plant in Service Distribution Primary Reclass Smart Grid City 366000E-Dist Underground Cond 12CP-DIST DISTPRI (488,930) Schedule DAB-1-131

46 Plant in Service Distribution Primary Reclass Smart Grid City 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI 488,930 Schedule DAB-1-131

47 Plant in Service Distribution Primary Subtotal Distribution Primary


of 239



At December 2022

Line No.




48

49 Plant in Service Distribution Street Lighting & SignalsEliminate Golden Street Lights Assets 373000-Dist Street Light & Sg Sy PSC CPUC DISTLIT (749,964) Schedule DAB-1-124

50 Plant in Service Distribution Street Lighting & Signals Subtotal Distribution Street Lighting & Signals(749,964)

51

52 Plant in Service Distribution Subs AGIS ADMS 361000E-Str & Improv 12CP-DIST DISTSUB 0 Schedule DAB-1-152

53 Plant in Service Distribution Subs AGIS ADMS 361000E-Str & Improv PSC CPUC PIS-P/S (0) Schedule DAB-1-152

54 Plant in Service Distribution Subs AGIS FAN 361000E-Str & Improv 12CP-DIST DISTSUB (124,036) Schedule DAB-1-152

55 Plant in Service Distribution Subs AGIS FAN 361000E-Str & Improv PSC CPUC DISTPRI 124,036 Schedule DAB-1-152

56 Plant in Service Distribution Subs AGIS FAN 362000E-Other Eq 12CP-DIST DISTSUB (1,015,107) Schedule DAB-1-152

57 Plant in Service Distribution Subs AGIS FAN 362000E-Other Eq PSC CPUC DISTPRI 1,015,107 Schedule DAB-1-152

58 Plant in Service Distribution Subs AGIS FLISR 361000E-Str & Improv 12CP-DIST DISTSUB (27,320,342) Schedule DAB-1-152

59 Plant in Service Distribution Subs AGIS FLISR 361000E-Str & Improv PSC CPUC DISTPRI 27,320,342 Schedule DAB-1-152

60 Plant in Service Distribution Subs AGIS IVVO 361000E-Str & Improv 12CP-DIST DISTSUB (57,810,321) Schedule DAB-1-137

61 Plant in Service Distribution Subs AGIS IVVO 361000E-Str & Improv PSC CPUC DISTSEC 57,810,321 Schedule DAB-1-137

62 Plant in Service Distribution Subs AGIS IVVO 362000E-Other Eq 12CP-DIST DISTSUB (18,115,595) Schedule DAB-1-137

63 Plant in Service Distribution Subs AGIS IVVO 362000E-Other Eq PSC CPUC DISTSEC 18,115,595 Schedule DAB-1-137

64 Plant in Service Distribution Subs Eliminate 50% of Holy Cross Distribution Substations 360001E-Dist Land Owned in Fee 12CP-DIST DISTSUB (305,703) Schedule DAB-1-125

65 Plant in Service Distribution Subs Eliminate 50% of Holy Cross Distribution Substations 361000E-Str & Improv 12CP-DIST DISTSUB (632,286) Schedule DAB-1-125

66 Plant in Service Distribution Subs Eliminate 50% of Holy Cross Distribution Substations 362000E-Other Eq 12CP-DIST DISTSUB (4,712,682) Schedule DAB-1-125

67 Plant in Service Distribution Subs PSCO - Dist Subs Direct Assigned Cost DIST-Direct- Land/ Struct & Improv/ Station Equipment12CP-DIST DISTSUB (20,923,864) Schedule DAB-1-220

68 Plant in Service Distribution Subs PSCO - Dist Subs Direct Assigned Cost DIST-Direct- Land/ Struct & Improv/ Station EquipmentPSC CPUC DISTSUB 14,660,684 Schedule DAB-1-220

69 Plant in Service Distribution Subs PSCO - Dist Subs Direct Assigned Cost DIST-Direct- Land/ Struct & Improv/ Station EquipmentPSC FERC DISTSUB 6,263,180 Schedule DAB-1-220

70 Plant in Service Distribution Subs Reclass Smart Grid City 362000E-Other Eq 12CP-DIST DISTSUB (734,987) Schedule DAB-1-131

71 Plant in Service Distribution Subs Reclass Smart Grid City 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB 734,987 Schedule DAB-1-131

72 Plant in Service Distribution Subs Subtotal Distribution Subs(5,650,671)

73

74 Plant in Service Subtotal Distribution (32,961,870)

75

76 Plant in Service General Plant Adjust Distributed Intelligence (DI) 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT 11,547,366 Schedule DAB-1-157

77 Plant in Service General Plant AGIS ADMS 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (24,368,497) Schedule DAB-1-152

78 Plant in Service General Plant AGIS ADMS 303004-Intg Misc Computr Softwar PSC CPUC PIS-P/S 24,368,497 Schedule DAB-1-152

79 Plant in Service General Plant AGIS ADMS 391004-General Info Sys Computer PIS-SUBT PIS-SUBT (12,356,184) Schedule DAB-1-152

80 Plant in Service General Plant AGIS ADMS 391004-General Info Sys Computer PSC CPUC PIS-P/S 12,356,184 Schedule DAB-1-152

81 Plant in Service General Plant AGIS ADMS 397000-General Communication E PIS-SUBT PIS-SUBT (52,363,579) Schedule DAB-1-152

82 Plant in Service General Plant AGIS ADMS 397000-General Communication E PSC CPUC PIS-P/S 52,363,579 Schedule DAB-1-152

83 Plant in Service General Plant AGIS AMI 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (1,719,402) Schedule DAB-1-137

84 Plant in Service General Plant AGIS AMI 303004-Intg Misc Computr Softwar PSC CPUC DISTAMI 1,719,402 Schedule DAB-1-137

85 Plant in Service General Plant AGIS AMI 303010-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (71,275,568) Schedule DAB-1-137

86 Plant in Service General Plant AGIS AMI 303010-Intg Misc Computr Softwar PSC CPUC DISTAMI 71,275,568 Schedule DAB-1-137

87 Plant in Service General Plant AGIS AMI 391004-General Info Sys Computer PIS-SUBT PIS-SUBT (4,757,443) Schedule DAB-1-137

88 Plant in Service General Plant AGIS AMI 391004-General Info Sys Computer PSC CPUC DISTAMI 4,757,443 Schedule DAB-1-137

89 Plant in Service General Plant AGIS AMI 394000-General Tools & Shop Equi PIS-SUBT PIS-SUBT (517,092) Schedule DAB-1-137

90 Plant in Service General Plant AGIS AMI 394000-General Tools & Shop Equi PSC CPUC DISTAMI 517,092 Schedule DAB-1-137

91 Plant in Service General Plant AGIS FAN 397000-General Communication E PIS-SUBT PIS-SUBT (65,367,594)Schedule DAB-1-137Schedule DAB-1-152

92 Plant in Service General Plant AGIS FAN 397000-General Communication E PSC CPUC DISTPRI 65,367,594Schedule DAB-1-137Schedule DAB-1-152

93 Plant in Service General Plant AGIS FLISR 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (2,141,467) Schedule DAB-1-152


of 239



At December 2022

Line No.




94 Plant in Service General Plant AGIS FLISR 303004-Intg Misc Computr Softwar PSC CPUC DISTPRI 2,141,467 Schedule DAB-1-152

95 Plant in Service General Plant AGIS FLISR 397000-General Communication E PIS-SUBT PIS-SUBT (1,395,310) Schedule DAB-1-152

96 Plant in Service General Plant AGIS FLISR 397000-General Communication E PSC CPUC DISTPRI 1,395,310 Schedule DAB-1-152

97 Plant in Service General Plant AGIS IVVO 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (4,909,536) Schedule DAB-1-137

98 Plant in Service General Plant AGIS IVVO 303004-Intg Misc Computr Softwar PSC CPUC DISTSEC 4,909,536 Schedule DAB-1-137

99 Plant in Service General Plant AGIS IVVO 391004-General Info Sys Computer PIS-SUBT PIS-SUBT (190,648) Schedule DAB-1-137

100 Plant in Service General Plant AGIS IVVO 391004-General Info Sys Computer PSC CPUC DISTSEC 190,648 Schedule DAB-1-137

101 Plant in Service General Plant AGIS IVVO 397000-General Communication E PIS-SUBT PIS-SUBT (19,989,210) Schedule DAB-1-137

102 Plant in Service General Plant AGIS IVVO 397000-General Communication E PSC CPUC DISTSEC 19,989,210 Schedule DAB-1-137

103 Plant in Service General Plant AGIS Other 303004-Intg Misc Computr Softwar PIS-SUBT PIS-SUBT (3,810,799) Schedule DAB-1-152

104 Plant in Service General Plant AGIS Other 303004-Intg Misc Computr Softwar PSC CPUC PIS-P/S 3,810,799 Schedule DAB-1-152

105 Plant in Service General Plant AGIS Other 390000-Genl Structures & Improv PIS-SUBT PIS-SUBT (7,940) Schedule DAB-1-152

106 Plant in Service General Plant AGIS Other 390000-Genl Structures & Improv PSC CPUC PIS-P/S 7,940 Schedule DAB-1-152

107 Plant in Service General Plant AGIS Other 391000-General Office Furn & E PIS-SUBT PIS-SUBT (19,422) Schedule DAB-1-152

108 Plant in Service General Plant AGIS Other 391000-General Office Furn & E PSC CPUC PIS-P/S 19,422 Schedule DAB-1-152

109 Plant in Service General Plant AGIS Other 394000-General Tools & Shop Equi PIS-SUBT PIS-SUBT (395,517) Schedule DAB-1-152

110 Plant in Service General Plant AGIS Other 394000-General Tools & Shop Equi PSC CPUC PIS-P/S 395,517 Schedule DAB-1-152

111 Plant in Service General Plant Eliminate 50% of Holy Cross Distribution Substations 397000-General Communication E PIS-SUBT PIS-SUBT (793,375) Schedule DAB-1-125

112 Plant in Service General Plant Eliminate Ponnequin Wind Assets 397045-General Comm Eq-Wind ENERGY ENERGY Schedule DAB-1-161

113 Plant in Service General Plant Functionalize Miscellaneous Intangible Plant 302000GN-Intg Franshises & Consent GeneralPIS-SUBT PIS-SUBT 1,664,064 Schedule DAB-1-139

114 Plant in Service General Plant Functionalize Miscellaneous Intangible Plant 303004GN-Intg Misc Computr Softwar GeneralPIS-SUBT PIS-SUBT 191,500,738 Schedule DAB-1-139

115 Plant in Service General Plant Reclass AGIS Common 390000-Genl Structures & Improv PIS-SUBT PIS-SUBT 7,940Schedule DAB-1-137Schedule DAB-1-152

116 Plant in Service General Plant Reclass AGIS Common 391000-General Office Furn & E PIS-SUBT PIS-SUBT 19,422Schedule DAB-1-137Schedule DAB-1-152

117 Plant in Service General Plant Reclass AGIS Common 397000-General Communication E PIS-SUBT PIS-SUBT 42,127,138Schedule DAB-1-137Schedule DAB-1-152

118 Plant in Service General Plant Reclass Smart Grid City 397000-General Communication E PIS-SUBT PIS-SUBT (16,635,319) Schedule DAB-1-131

119 Plant in Service General Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 16,635,319 Schedule DAB-1-131

120 Plant in Service General Plant Subtotal General Plant246,073,293

121

122 Plant in Service Subtotal General 246,073,293

123

124 Plant in Service Common Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E PIS-SUBT PIS-SUBT (29,624) Schedule DAB-1-152

125 Plant in Service Common Plant Eliminate 50% of Holy Cross Distribution Substations 397000-General Communication E PIS-SUBT PIS-SUBT (126,109) Schedule DAB-1-125

126 Plant in Service Common Plant Reclass AGIS Common 390000-Genl Structures & Improv PIS-SUBT PIS-SUBT (5,608)Schedule DAB-1-137Schedule DAB-1-152

127 Plant in Service Common Plant Reclass AGIS Common 391000-General Office Furn & E PIS-SUBT PIS-SUBT (13,717)Schedule DAB-1-137Schedule DAB-1-152

128 Plant in Service Common Plant Reclass AGIS Common 397000-General Communication E PIS-SUBT PIS-SUBT (29,753,462)Schedule DAB-1-137Schedule DAB-1-152

129 Plant in Service Common Plant Reclass Smart Grid City 397000-General Communication E PIS-SUBT PIS-SUBT (59,260) Schedule DAB-1-131

130 Plant in Service Common Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 59,260 Schedule DAB-1-131

131 Plant in Service Common Plant Subtotal Common Plant(29,928,519)

132

133 Plant in Service Subtotal Common (29,928,519)

134

135 Plant in Service Subtotal Plant in Service 4,783,296

136


of 239



At December 2022

Line No.




137 Reserve for Depr and Amort Intangible Plant Functionalize Miscellaneous Intangible Plant 108-Accumulated provision PIS-SUBT PIS-SUBT 109,853,293 Schedule DAB-1-139

138 Reserve for Depr and Amort Intangible Plant Reclass Smart Grid City 108-Accumulated provision PIS-SUBT PIS-SUBT 6,700,456 Schedule DAB-1-131

139 Reserve for Depr and Amort Intangible Plant Reclass Smart Grid City 303004SGS-Intg Computr Softwar PSC CPUC PIS-SUBT (6,700,456) Schedule DAB-1-131

140 Reserve for Depr and Amort Intangible Plant Subtotal Intangible Plant109,853,293

141

142 Reserve for Depr and Amort Subtotal Intangible 109,853,293

143

144 Reserve for Depr and Amort Steam Production Plant Adjustment for New Depreciation Rates 108-Accumulated provision 12CP-PROD PRODSTM (9,584,442) Schedule DAB-1-232

145 Reserve for Depr and Amort Steam Production Plant CEPA Revenue Collected 108-Accumulated provision 12CP-PROD PRODSTM 34,148,353 Schedule DAB-1-165

146 Reserve for Depr and Amort Steam Production Plant Eliminate Comanche Early Retire Activity 108-Accumulated provision 12CP-PROD PRODSTM (13,666,235) Schedule DAB-1-158

147 Reserve for Depr and Amort Steam Production Plant Eliminate Pawnee Control Panel Expenditures in Excess of Cap 108-Accumulated provision 12CP-PROD PRODSTM 148,993 Schedule DAB-1-129

148 Reserve for Depr and Amort Steam Production Plant Eliminate Regulatory Asset/Liabilities 108-Accumulated provision 12CP-PROD PRODSTM (808,767) Schedule DAB-1-166

149 Reserve for Depr and Amort Steam Production Plant Functionalize Miscellaneous Intangible Plant 108-Accumulated provision 12CP-PROD PRODSTM (159,943) Schedule DAB-1-139

150 Reserve for Depr and Amort Steam Production Plant Subtotal Steam Production Plant10,077,958

151

152 Reserve for Depr and Amort Hydraulic Production Plant Adjustment for New Depreciation Rates 108-Accumulated provision 12CP-PROD PRODHYD (2,502,577) Schedule DAB-1-232

153 Reserve for Depr and Amort Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant 108-Accumulated provision 12CP-PROD PRODHYD (5,765,792) Schedule DAB-1-139

154 Reserve for Depr and Amort Hydraulic Production Plant Subtotal Hydraulic Production Plant(8,268,369)

155

156 Reserve for Depr and Amort Other Production Plant Adjustment for New Depreciation Rates 108-Accumulated provision ENERGY ENERGY (3,606,516) Schedule DAB-1-232

157 Reserve for Depr and Amort Other Production Plant Adjustment for New Depreciation Rates - Capital Adjustments 108-Accumulated provision 12CP-PROD PRODOP (23,629) Schedule DAB-1-287

158 Reserve for Depr and Amort Other Production Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind 108-Accumulated provision ENERGY ENERGY 743,025 Attachment DAB-16

159 Reserve for Depr and Amort Other Production Plant Eliminate Low Income Community Solar Gardens 108-Accumulated provision 12CP-PROD PRODOP (88,367) Schedule DAB-1-160

160 Reserve for Depr and Amort Other Production Plant Eliminate Ponnequin Wind Assets 108-Accumulated provision ENERGY ENERGY (3,134,243) Schedule DAB-1-161

161 Reserve for Depr and Amort Other Production Plant Subtotal Other Production Plant(6,109,731)

162

163 Reserve for Depr and Amort Subtotal Production (4,300,141)

164

165 Reserve for Depr and Amort Transmission Plant Adjustment for New Depreciation Rates 108-Accumulated provision 12CP-TRAN TRANSYS (2,743,422) Schedule DAB-1-232

166 Reserve for Depr and Amort Transmission Plant Adjustment for New Depreciation Rates - Capital Adjustments 108-Accumulated provision 12CP-TRAN TRANSYS 83,301 Schedule DAB-1-287

167 Reserve for Depr and Amort Transmission Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind 108-Accumulated provision ENERGY ENERGY (149,258) Attachment DAB-16

168 Reserve for Depr and Amort Transmission Plant AGIS FLISR 108-Accumulated provision 12CP-TRAN TRANSYS 2 Schedule DAB-1-152

169 Reserve for Depr and Amort Transmission Plant AGIS FLISR 108-Accumulated provision PSC CPUC DISTPRI (2) Schedule DAB-1-152

170 Reserve for Depr and Amort Transmission Plant Functionalize Miscellaneous Intangible Plant 108-Accumulated provision 12CP-TRAN TRANSYS (8,375,926) Schedule DAB-1-139

171 Reserve for Depr and Amort Transmission Plant Subtotal Transmission Plant(11,185,305)

172

173 Reserve for Depr and Amort Subtotal Transmission (11,185,305)

174

175 Reserve for Depr and Amort Distribution Customer InstallationsEliminate EV Capital 108-Accumulated provision PSC CPUC DISTLIT 1,406,792 Schedule DAB-1-159

176 Reserve for Depr and Amort Distribution Customer Installations Subtotal Distribution Customer Installations1,406,792

177

178 Reserve for Depr and Amort Distribution Meters AGIS AMI 108-Accumulated provision PIS-MET PIS-MET (490,858) Schedule DAB-1-137

179 Reserve for Depr and Amort Distribution Meters AGIS AMI 108-Accumulated provision PSC CPUC DISTAMI 490,858 Schedule DAB-1-137

180 Reserve for Depr and Amort Distribution Meters Eliminate 50% of Holy Cross Distribution Substations 108-Accumulated provision PIS-MET PIS-MET 483,109 Schedule DAB-1-125

181 Reserve for Depr and Amort Distribution Meters Reclass Smart Grid City 108-Accumulated provision PIS-MET PIS-MET 143,916 Schedule DAB-1-131

182 Reserve for Depr and Amort Distribution Meters Reclass Smart Grid City 370000SGS- Meters - Smart Grid PSC CPUC DISTMET (143,916) Schedule DAB-1-131

183 Reserve for Depr and Amort Distribution Meters Subtotal Distribution Meters483,109


of 239



At December 2022

Line No.




184

185 Reserve for Depr and Amort Distribution Pri/Sec Adjustment for New Depreciation Rates 108-Accumulated provision 12CP-DIST DISTPRI (3,462,171) Schedule DAB-1-232

186 Reserve for Depr and Amort Distribution Pri/Sec Adjustment for New Depreciation Rates 108-Accumulated provision PSC CPUC DISTSEC (379,814) Schedule DAB-1-232

187 Reserve for Depr and Amort Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments 108-Accumulated provision 12CP-DIST DISTPRI (12) Schedule DAB-1-287

188 Reserve for Depr and Amort Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments 108-Accumulated provision PSC CPUC DISTSEC (1) Schedule DAB-1-287

189 Reserve for Depr and Amort Distribution Pri/Sec Subtotal Distribution Pri/Sec(3,841,998)

190

191 Reserve for Depr and Amort Distribution Primary Adjustment for New Depreciation Rates - Wildfire 108-Accumulated provision 12CP-DIST DISTPRI 3,862 Attachment DAB-21

192 Reserve for Depr and Amort Distribution Primary Reclass Smart Grid City 108-Accumulated provision 12CP-DIST DISTPRI 433,163 Schedule DAB-1-131

193 Reserve for Depr and Amort Distribution Primary Reclass Smart Grid City 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI (433,163) Schedule DAB-1-131

194 Reserve for Depr and Amort Distribution Primary Subtotal Distribution Primary3,862

195

196 Reserve for Depr and Amort Distribution Street Lighting & SignalsEliminate Golden Street Lights Assets 108-Accumulated provision PSC CPUC DISTLIT 449,274 Schedule DAB-1-124

197 Reserve for Depr and Amort Distribution Street Lighting & Signals Subtotal Distribution Street Lighting & Signals449,274

198

199 Reserve for Depr and Amort Distribution Subs Adjustment for New Depreciation Rates - AGIS CPCN 108-Accumulated provision PIS-DSUB PIS-DSUB (19,625) Schedule DAB-1-137

200 Reserve for Depr and Amort Distribution Subs Adjustment for New Depreciation Rates - AGIS non-CPCN 108-Accumulated provision PIS-DSUB PIS-DSUB (732) Schedule DAB-1-152

201 Reserve for Depr and Amort Distribution Subs Adjustment for New Depreciation Rates - Capital Adjustments 108-Accumulated provision PIS-DSUB PIS-DSUB 120 Schedule DAB-1-287

202 Reserve for Depr and Amort Distribution Subs Adjustment for New Depreciation Rates - Wildfire 108-Accumulated provision PIS-DSUB PIS-DSUB (9,274) Attachment DAB-21

203 Reserve for Depr and Amort Distribution Subs AGIS ADMS 108-Accumulated provision PIS-DSUB PIS-DSUB 0 Schedule DAB-1-152

204 Reserve for Depr and Amort Distribution Subs AGIS ADMS 108-Accumulated provision PSC CPUC PIS-P/S (0) Schedule DAB-1-152

205 Reserve for Depr and Amort Distribution Subs AGIS FAN 108-Accumulated provision PIS-DSUB PIS-DSUB 31,042Schedule DAB-1-137Schedule DAB-1-152

206 Reserve for Depr and Amort Distribution Subs AGIS FAN 108-Accumulated provision PSC CPUC DISTPRI (31,042)Schedule DAB-1-137Schedule DAB-1-152

207 Reserve for Depr and Amort Distribution Subs AGIS FLISR 108-Accumulated provision PIS-DSUB PIS-DSUB 523,782 Schedule DAB-1-152

208 Reserve for Depr and Amort Distribution Subs AGIS FLISR 108-Accumulated provision PSC CPUC DISTPRI (523,782) Schedule DAB-1-152

209 Reserve for Depr and Amort Distribution Subs AGIS IVVO 108-Accumulated provision PIS-DSUB PIS-DSUB 1,015,328 Schedule DAB-1-137

210 Reserve for Depr and Amort Distribution Subs AGIS IVVO 108-Accumulated provision PSC CPUC DISTSEC (1,015,328) Schedule DAB-1-137

211 Reserve for Depr and Amort Distribution Subs Eliminate 50% of Holy Cross Distribution Substations 108-Accumulated provision PIS-DSUB PIS-DSUB 2,833,674 Schedule DAB-1-125

212 Reserve for Depr and Amort Distribution Subs Reclass Smart Grid City 108-Accumulated provision PIS-DSUB PIS-DSUB 651,155 Schedule DAB-1-131

213 Reserve for Depr and Amort Distribution Subs Reclass Smart Grid City 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB (651,155) Schedule DAB-1-131

214 Reserve for Depr and Amort Distribution Subs Subtotal Distribution Subs2,804,162

215

216 Reserve for Depr and Amort Subtotal Distribution 1,305,201

217

218 Reserve for Depr and Amort General Plant Adjust Distributed Intelligence (DI) 108-Accumulated provision PIS-SUBT PIS-SUBT (324,936) Schedule DAB-1-157

219 Reserve for Depr and Amort General Plant Adjustment for New Depreciation Rates 108-Accumulated provision PIS-SUBT PIS-SUBT (3,511,270) Schedule DAB-1-232

220 Reserve for Depr and Amort General Plant Adjustment for New Depreciation Rates - AGIS CPCN 108-Accumulated provision PIS-SUBT PIS-SUBT (84,517) Schedule DAB-1-137

221 Reserve for Depr and Amort General Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 108-Accumulated provision PIS-SUBT PIS-SUBT (138,302) Schedule DAB-1-152

222 Reserve for Depr and Amort General Plant Adjustment for New Depreciation Rates - Capital Adjustments 108-Accumulated provision PIS-SUBT PIS-SUBT 3,765 Schedule DAB-1-287

223 Reserve for Depr and Amort General Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind 108-Accumulated provision PIS-SUBT PIS-SUBT (1,050) Attachment DAB-16

224 Reserve for Depr and Amort General Plant AGIS ADMS 108-Accumulated provision PIS-SUBT PIS-SUBT 23,831,152 Schedule DAB-1-152

225 Reserve for Depr and Amort General Plant AGIS ADMS 108-Accumulated provision PSC CPUC PIS-P/S (23,831,152) Schedule DAB-1-152

226 Reserve for Depr and Amort General Plant AGIS AMI 108-Accumulated provision PIS-SUBT PIS-SUBT 19,435,989 Schedule DAB-1-137

227 Reserve for Depr and Amort General Plant AGIS AMI 108-Accumulated provision PSC CPUC DISTAMI (19,435,989) Schedule DAB-1-137

228 Reserve for Depr and Amort General Plant AGIS FAN 108-Accumulated provision PIS-SUBT PIS-SUBT 8,661,776Schedule DAB-1-137Schedule DAB-1-152


of 239



At December 2022

Line No.




229 Reserve for Depr and Amort General Plant AGIS FAN 108-Accumulated provision PSC CPUC DISTPRI (8,661,776)Schedule DAB-1-137Schedule DAB-1-152

230 Reserve for Depr and Amort General Plant AGIS FLISR 108-Accumulated provision PIS-SUBT PIS-SUBT 312,689 Schedule DAB-1-152

231 Reserve for Depr and Amort General Plant AGIS FLISR 108-Accumulated provision PSC CPUC DISTPRI (312,689) Schedule DAB-1-152

232 Reserve for Depr and Amort General Plant AGIS IVVO 108-Accumulated provision PIS-SUBT PIS-SUBT 1,589,497 Schedule DAB-1-137

233 Reserve for Depr and Amort General Plant AGIS IVVO 108-Accumulated provision PSC CPUC DISTSEC (1,589,497) Schedule DAB-1-137

234 Reserve for Depr and Amort General Plant AGIS Other 108-Accumulated provision PIS-SUBT PIS-SUBT 873,969 Schedule DAB-1-152

235 Reserve for Depr and Amort General Plant AGIS Other 108-Accumulated provision PSC CPUC PIS-P/S (873,969) Schedule DAB-1-152

236 Reserve for Depr and Amort General Plant Eliminate 50% of Holy Cross Distribution Substations 108-Accumulated provision PIS-SUBT PIS-SUBT 397,858 Schedule DAB-1-125

237 Reserve for Depr and Amort General Plant Eliminate Ponnequin Wind Assets 108-Accumulated provision ENERGY ENERGY Schedule DAB-1-161

238 Reserve for Depr and Amort General Plant Functionalize Miscellaneous Intangible Plant 108-Accumulated provision PIS-SUBT PIS-SUBT (95,551,632) Schedule DAB-1-139

239 Reserve for Depr and Amort General Plant Reclass AGIS Common 108-Accumulated provision PIS-SUBT PIS-SUBT (5,845,011)Schedule DAB-1-137Schedule DAB-1-152

240 Reserve for Depr and Amort General Plant Reclass Smart Grid City 108-Accumulated provision PIS-SUBT PIS-SUBT 13,911,490 Schedule DAB-1-131

241 Reserve for Depr and Amort General Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (13,911,490) Schedule DAB-1-131

242 Reserve for Depr and Amort General Plant Subtotal General Plant(105,055,095)

243

244 Reserve for Depr and Amort Subtotal General (105,055,095)

245

246 Reserve for Depr and Amort Common Plant Adjustment for New Depreciation Rates 108-Accumulated provision PIS-SUBT PIS-SUBT (711,026) Schedule DAB-1-232

247 Reserve for Depr and Amort Common Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 108-Accumulated provision PIS-SUBT PIS-SUBT (77,722) Schedule DAB-1-152

248 Reserve for Depr and Amort Common Plant Adjustment for New Depreciation Rates - Capital Adjustments 108-Accumulated provision PIS-SUBT PIS-SUBT (7,884) Schedule DAB-1-287

249 Reserve for Depr and Amort Common Plant Eliminate 50% of Holy Cross Distribution Substations 108-Accumulated provision PIS-SUBT PIS-SUBT 63,240 Schedule DAB-1-125

250 Reserve for Depr and Amort Common Plant Reclass AGIS Common 108-Accumulated provision PIS-SUBT PIS-SUBT 4,128,202Schedule DAB-1-137Schedule DAB-1-152

251 Reserve for Depr and Amort Common Plant Reclass Smart Grid City 108-Accumulated provision PIS-SUBT PIS-SUBT 14,997 Schedule DAB-1-131

252 Reserve for Depr and Amort Common Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (14,997) Schedule DAB-1-131

253 Reserve for Depr and Amort Common Plant Subtotal Common Plant 3,394,810

254

255 Reserve for Depr and Amort Subtotal Common 3,394,810

256

257 Reserve for Depr and Amort Subtotal Reserve for Depr and Amort(5,987,236)

258

259 CWIP Intangible Plant Functionalize Miscellaneous Intangible Plant 107-CWIP PIS-SUBT PIS-SUBT (81,949,789) Schedule DAB-1-139

260 CWIP Intangible Plant Subtotal Intangible Plant(81,949,789)

261

262 CWIP Subtotal Intangible (81,949,789)

263

264 CWIP Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant 107-CWIP 12CP-PROD PRODHYD Schedule DAB-1-139

265 CWIP Hydraulic Production Plant Subtotal Hydraulic Production Plant

266

267 CWIP Subtotal Production

268

269 CWIP Transmission Plant AGIS FLISR 107-CWIP 12CP-TRAN TRANSYS (2) Schedule DAB-1-152

270 CWIP Transmission Plant AGIS FLISR 107-CWIP PSC CPUC DISTPRI 2 Schedule DAB-1-152

271 CWIP Transmission Plant Subtotal Transmission Plant

272

273 CWIP Subtotal Transmission


of 239



At December 2022

Line No.




274

275 CWIP Distribution Customer InstallationsEliminate EV Capital 107-CWIP PSC CPUC DISTLIT (5,064,958) Schedule DAB-1-159

276 CWIP Distribution Customer Installations Subtotal Distribution Customer Installations(5,064,958)

277

278 CWIP Distribution Meters AGIS AMI 107-CWIP PIS-MET PIS-MET Schedule DAB-1-137

279 CWIP Distribution Meters AGIS AMI 107-CWIP PSC CPUC DISTAMI Schedule DAB-1-137

280 CWIP Distribution Meters Subtotal Distribution Meters

281

282 CWIP Distribution Subs AGIS ADMS 107-CWIP PIS-DSUB PIS-DSUB Schedule DAB-1-152

283 CWIP Distribution Subs AGIS ADMS 107-CWIP PSC CPUC PIS-P/S Schedule DAB-1-152

284 CWIP Distribution Subs AGIS FAN 107-CWIP PIS-DSUB PIS-DSUB Schedule DAB-1-137Schedule DAB-1-152

285 CWIP Distribution Subs AGIS FAN 107-CWIP PSC CPUC DISTPRI Schedule DAB-1-137Schedule DAB-1-152

286 CWIP Distribution Subs AGIS FLISR 107-CWIP PIS-DSUB PIS-DSUB (743,156) Schedule DAB-1-152

287 CWIP Distribution Subs AGIS FLISR 107-CWIP PSC CPUC DISTPRI 743,156 Schedule DAB-1-152

288 CWIP Distribution Subs AGIS IVVO 107-CWIP PIS-DSUB PIS-DSUB (1,425,010) Schedule DAB-1-137

289 CWIP Distribution Subs AGIS IVVO 107-CWIP PSC CPUC DISTSEC 1,425,010 Schedule DAB-1-137

290 CWIP Distribution Subs Subtotal Distribution Subs

291

292 CWIP Subtotal Distribution (5,064,958)

293

294 CWIP General Plant Adjust Distributed Intelligence (DI) 107-CWIP PIS-SUBT PIS-SUBT 12,198,838 Schedule DAB-1-157

295 CWIP General Plant AGIS ADMS 107-CWIP PIS-SUBT PIS-SUBT (1,588,644) Schedule DAB-1-152

296 CWIP General Plant AGIS ADMS 107-CWIP PSC CPUC PIS-P/S 1,588,644 Schedule DAB-1-152

297 CWIP General Plant AGIS AMI 107-CWIP PIS-SUBT PIS-SUBT (67,142,472) Schedule DAB-1-137

298 CWIP General Plant AGIS AMI 107-CWIP PSC CPUC DISTAMI 67,142,472 Schedule DAB-1-137

299 CWIP General Plant AGIS FAN 107-CWIP PIS-SUBT PIS-SUBT Schedule DAB-1-137Schedule DAB-1-152

300 CWIP General Plant AGIS FAN 107-CWIP PSC CPUC DISTPRI Schedule DAB-1-137Schedule DAB-1-152

301 CWIP General Plant AGIS FLISR 107-CWIP PIS-SUBT PIS-SUBT (397,444) Schedule DAB-1-152

302 CWIP General Plant AGIS FLISR 107-CWIP PSC CPUC DISTPRI 397,444 Schedule DAB-1-152

303 CWIP General Plant AGIS IVVO 107-CWIP PIS-SUBT PIS-SUBT (688,215) Schedule DAB-1-137

304 CWIP General Plant AGIS IVVO 107-CWIP PSC CPUC DISTSEC 688,215 Schedule DAB-1-137

305 CWIP General Plant AGIS Other 107-CWIP PIS-SUBT PIS-SUBT (1,032) Schedule DAB-1-152

306 CWIP General Plant AGIS Other 107-CWIP PSC CPUC PIS-P/S 1,032 Schedule DAB-1-152

307 CWIP General Plant Functionalize Miscellaneous Intangible Plant 107-CWIP PIS-SUBT PIS-SUBT 81,949,789 Schedule DAB-1-139

308 CWIP General Plant Reclass AGIS Common 107-CWIP PIS-SUBT PIS-SUBT 1,032 Schedule DAB-1-152

309 CWIP General Plant Subtotal General Plant 94,149,659

310

311 CWIP Subtotal General 94,149,659

312

313 CWIP Common Plant Reclass AGIS Common 107-CWIP PIS-SUBT PIS-SUBT (729) Schedule DAB-1-152

314 CWIP Common Plant Subtotal Common Plant (729)

315

316 CWIP Subtotal Common (729)

317


of 239



At December 2022

Line No.




318 CWIP Subtotal CWIP 7,134,184

319

320 Plant in Service: HFU Steam Production Plant Eliminate South East Water Rights 105000SEWR-HFU- PSC South East Water Rights12CP-PROD PRODSTM (26,183,391) Schedule DAB-1-130

321 Plant in Service: HFU Steam Production Plant Subtotal Steam Production Plant(26,183,391)

322

323 Plant in Service: HFU Subtotal Production (26,183,391)

324

325 Plant in Service: HFU Distribution Plant AGIS FAN 105000-Held for Future Us 12CP-DIST PIS-DIST Schedule DAB-1-137Schedule DAB-1-152

326 Plant in Service: HFU Distribution Plant AGIS FAN 105000-Held for Future Us PSC CPUC DISTPRI Schedule DAB-1-137Schedule DAB-1-152

327 Plant in Service: HFU Distribution Plant Subtotal Distribution Plant

328

329 Plant in Service: HFU Subtotal Distribution

330

331 Plant in Service: HFU Subtotal Plant in Service: HFU(26,183,391)

332

333 Materials and Supplies Other Rate Base Adjust Inventory 15420-Plant Materials and Operating Supplies DistPIS-SUBT PIS-SUBT 4,586,617 Schedule DAB-1-164

334 Materials and Supplies Other Rate Base Capitalized Materials and Supplies 15400-Plant Materials and Operating Supplies ProdPIS-SUBT PIS-SUBT (18,324,868) Schedule DAB-1-133

335 Materials and Supplies Other Rate Base Capitalized Materials and Supplies 15420-Plant Materials and Operating Supplies DistPIS-SUBT PIS-SUBT (1,569,082) Schedule DAB-1-133

336 Materials and Supplies Other Rate Base Capitalized Materials and Supplies 16300-M & S Distribution PIS-SUBT PIS-SUBT (16,804) Schedule DAB-1-133

337 Materials and Supplies Other Rate Base Subtotal Other Rate Base(15,324,136)

338

339 Materials and Supplies Subtotal Other Rate Base(15,324,136)

340

341 Materials and Supplies Subtotal Materials and Supplies(15,324,136)

342

343 ADIT Intangible Plant ADIT IRS Prorate 190-ADIT PIS-SUBT PIS-SUBT Schedule DAB-1-163

344 ADIT Intangible Plant ADIT IRS Prorate 282-ADIT: Other Property PIS-SUBT PIS-SUBT Schedule DAB-1-163

345 ADIT Intangible Plant ADIT IRS Prorate 283-ADIT: Other PIS-SUBT PIS-SUBT Schedule DAB-1-163

346 ADIT Intangible Plant Functionalize Miscellaneous Intangible Plant 190-ADIT PIS-SUBT PIS-SUBT (95,748) Schedule DAB-1-139

347 ADIT Intangible Plant Functionalize Miscellaneous Intangible Plant 282-ADIT: Other Property PIS-SUBT PIS-SUBT 3,848,967 Schedule DAB-1-139

348 ADIT Intangible Plant Functionalize Miscellaneous Intangible Plant 283-ADIT: Other PIS-SUBT PIS-SUBT 14,070,822 Schedule DAB-1-139

349 ADIT Intangible Plant Reclass Smart Grid City 282-ADIT: Other Property PIS-SUBT PIS-SUBT Schedule DAB-1-131

350 ADIT Intangible Plant Reclass Smart Grid City 303004SGS-Intg Computr Softwar PSC CPUC PIS-SUBT Schedule DAB-1-131

351 ADIT Intangible Plant Subtotal Intangible Plant17,824,041

352

353 ADIT Subtotal Intangible 17,824,041

354

355 ADIT Steam Production Plant ADIT IRS Prorate 190-ADIT 12CP-PROD PRODSTM 1,695,310 Schedule DAB-1-163

356 ADIT Steam Production Plant ADIT IRS Prorate 281-ADIT: Accel Amort Property 12CP-PROD PRODSTM (7,246,331) Schedule DAB-1-163

357 ADIT Steam Production Plant ADIT IRS Prorate 282-ADIT: Other Property 12CP-PROD PRODSTM (8,772,349) Schedule DAB-1-163

358 ADIT Steam Production Plant ADIT IRS Prorate 283-ADIT: Other 12CP-PROD PRODSTM (23) Schedule DAB-1-163

359 ADIT Steam Production Plant ADIT IRS Prorate 311999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM (118,447) Schedule DAB-1-163

360 ADIT Steam Production Plant ADIT IRS Prorate 312999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM (39,061) Schedule DAB-1-163

361 ADIT Steam Production Plant Adjustment for New Depreciation Rates 282-ADIT: Other Property 12CP-PROD PRODSTM 2,991,056 Schedule DAB-1-232

362 ADIT Steam Production Plant Eliminate Comanche Early Retire Activity 190-ADIT 12CP-PROD PRODSTM (725,560) Schedule DAB-1-158

363 ADIT Steam Production Plant Eliminate Comanche Early Retire Activity 281-ADIT: Accel Amort Property 12CP-PROD PRODSTM 4,303,777 Schedule DAB-1-158


of 239



At December 2022

Line No.




364 ADIT Steam Production Plant Eliminate Comanche Early Retire Activity 282-ADIT: Other Property 12CP-PROD PRODSTM (2,485,322) Schedule DAB-1-158

365 ADIT Steam Production Plant Eliminate Pawnee Control Panel Expenditures in Excess of Cap 282-ADIT: Other Property 12CP-PROD PRODSTM (1,229) Schedule DAB-1-129

366 ADIT Steam Production Plant Eliminate South East Water Rights 282-ADIT: Other Property 12CP-PROD PRODSTM (1,459) Schedule DAB-1-130

367 ADIT Steam Production Plant Functionalize Miscellaneous Intangible Plant 190-ADIT 12CP-PROD PRODSTM 15 Schedule DAB-1-139

368 ADIT Steam Production Plant Functionalize Miscellaneous Intangible Plant 282-ADIT: Other Property 12CP-PROD PRODSTM (506,898) Schedule DAB-1-139

369 ADIT Steam Production Plant Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (57,163) Schedule DAB-1-149

370 ADIT Steam Production Plant Subtotal Steam Production Plant(10,963,684)

371

372 ADIT Hydraulic Production Plant ADIT IRS Prorate 190-ADIT 12CP-PROD PRODHYD (10,604) Schedule DAB-1-163

373 ADIT Hydraulic Production Plant ADIT IRS Prorate 282-ADIT: Other Property 12CP-PROD PRODHYD (696,009) Schedule DAB-1-163

374 ADIT Hydraulic Production Plant Adjustment for New Depreciation Rates 282-ADIT: Other Property 12CP-PROD PRODHYD 744,241 Schedule DAB-1-232

375 ADIT Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant 190-ADIT 12CP-PROD PRODHYD 46,355 Schedule DAB-1-139

376 ADIT Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant 282-ADIT: Other Property 12CP-PROD PRODHYD 507,945 Schedule DAB-1-139

377 ADIT Hydraulic Production Plant Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (76,010) Schedule DAB-1-149

378 ADIT Hydraulic Production Plant Subtotal Hydraulic Production Plant515,918

379

380 ADIT Other Production Plant ADIT IRS Prorate 190-ADIT 12CP-PROD PRODOP 208,945 Schedule DAB-1-163

381 ADIT Other Production Plant ADIT IRS Prorate 190-ADIT ENERGY ENERGY 298,639 Schedule DAB-1-163

382 ADIT Other Production Plant ADIT IRS Prorate 282-ADIT: Other Property 12CP-PROD PRODOP 1,082,952 Schedule DAB-1-163

383 ADIT Other Production Plant ADIT IRS Prorate 282-ADIT: Other Property ENERGY ENERGY 14,975,251 Schedule DAB-1-163

384 ADIT Other Production Plant Adjustment for New Depreciation Rates 282-ADIT: Other Property ENERGY ENERGY 1,185,241 Schedule DAB-1-232

385 ADIT Other Production Plant Adjustment for New Depreciation Rates - Capital Adjustments 282-ADIT: Other Property 12CP-PROD PRODOP (1,354) Schedule DAB-1-287

386 ADIT Other Production Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind 282-ADIT: Other Property ENERGY ENERGY (177,316) Attachment DAB-16

387 ADIT Other Production Plant Eliminate ADIT IRS Prorate - Rush Creek 282-ADIT: Other Property ENERGY ENERGY Schedule DAB-1-163

388 ADIT Other Production Plant Eliminate Low Income Community Solar Gardens 282-ADIT: Other Property 12CP-PROD PRODOP 271,583 Schedule DAB-1-160

389 ADIT Other Production Plant Eliminate Ponnequin Wind Assets 282-ADIT: Other Property ENERGY ENERGY 13,651 Schedule DAB-1-161

390 ADIT Other Production Plant Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (126,285) Schedule DAB-1-149

391 ADIT Other Production Plant Subtotal Other Production Plant17,731,306

392

393 ADIT Subtotal Production 7,283,541

394

395 ADIT Transmission Plant ADIT IRS Prorate 190-ADIT 12CP-PROD TRANINC 21,482 Schedule DAB-1-163

396 ADIT Transmission Plant ADIT IRS Prorate 190-ADIT 12CP-TRAN ENERGY 3 Schedule DAB-1-163

397 ADIT Transmission Plant ADIT IRS Prorate 190-ADIT 12CP-TRAN TRANSYS (530,664) Schedule DAB-1-163

398 ADIT Transmission Plant ADIT IRS Prorate 190-ADIT ENERGY ENERGY 15,292 Schedule DAB-1-163

399 ADIT Transmission Plant ADIT IRS Prorate 282-ADIT: Other Property 12CP-PROD TRANINC 154,451 Schedule DAB-1-163

400 ADIT Transmission Plant ADIT IRS Prorate 282-ADIT: Other Property 12CP-TRAN ENERGY 52 Schedule DAB-1-163

401 ADIT Transmission Plant ADIT IRS Prorate 282-ADIT: Other Property 12CP-TRAN TRANSYS 5,090,890 Schedule DAB-1-163

402 ADIT Transmission Plant ADIT IRS Prorate 282-ADIT: Other Property ENERGY ENERGY 905,583 Schedule DAB-1-163

403 ADIT Transmission Plant ADIT IRS Prorate AGIS: FLISR (Non-CPCN) 282-ADIT: Other Property 12CP-TRAN TRANSYS Schedule DAB-1-163

404 ADIT Transmission Plant Adjustment for New Depreciation Rates 282-ADIT: Other Property 12CP-TRAN TRANSYS 763,314 Schedule DAB-1-232

405 ADIT Transmission Plant Adjustment for New Depreciation Rates - Capital Adjustments 282-ADIT: Other Property 12CP-TRAN TRANSYS (24,822) Schedule DAB-1-287

406 ADIT Transmission Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind 282-ADIT: Other Property ENERGY ENERGY 35,721 Attachment DAB-16

407 ADIT Transmission Plant AGIS FLISR 282-ADIT: Other Property 12CP-TRAN TRANSYS (0) Schedule DAB-1-152

408 ADIT Transmission Plant AGIS FLISR 282-ADIT: Other Property PSC CPUC DISTPRI 0 Schedule DAB-1-152

409 ADIT Transmission Plant Eliminate ADIT IRS Prorate - Rush Creek 282-ADIT: Other Property 12CP-TRAN TRANSYS Schedule DAB-1-163

410 ADIT Transmission Plant Eliminate ADIT IRS Prorate - Rush Creek 282-ADIT: Other Property ENERGY ENERGY Schedule DAB-1-163


of 239



At December 2022

Line No.




411 ADIT Transmission Plant Functionalize Miscellaneous Intangible Plant 190-ADIT 12CP-TRAN TRANSYS 37,136 Schedule DAB-1-139

412 ADIT Transmission Plant Functionalize Miscellaneous Intangible Plant 282-ADIT: Other Property 12CP-TRAN TRANSYS (719,563) Schedule DAB-1-139

413 ADIT Transmission Plant Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (415,550) Schedule DAB-1-149

414 ADIT Transmission Plant Subtotal Transmission Plant5,333,325

415

416 ADIT Subtotal Transmission 5,333,325

417

418 ADIT Distribution Plant ADIT IRS Prorate 190-ADIT 12CP-DIST PIS-DIST Schedule DAB-1-163

419 ADIT Distribution Plant ADIT IRS Prorate 282-ADIT: Other Property 12CP-DIST PIS-DIST Schedule DAB-1-163

420 ADIT Distribution Plant Subtotal Distribution Plant

421

422 ADIT Distribution Customer InstallationsADIT IRS Prorate 190-ADIT PSC CPUC DISTLIT 4,661 Schedule DAB-1-163

423 ADIT Distribution Customer InstallationsADIT IRS Prorate 282-ADIT: Other Property PSC CPUC DISTLIT (39,033) Schedule DAB-1-163

424 ADIT Distribution Customer InstallationsEliminate EV Capital 190-ADIT PSC CPUC DISTLIT (18,034) Schedule DAB-1-159

425 ADIT Distribution Customer InstallationsEliminate EV Capital 282-ADIT: Other Property PSC CPUC DISTLIT 868,632 Schedule DAB-1-159

426 ADIT Distribution Customer InstallationsInterest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (0) Schedule DAB-1-149

427 ADIT Distribution Customer Installations Subtotal Distribution Customer Installations816,225

428

429 ADIT Distribution Meters ADIT IRS Prorate 190-ADIT PIS-MET PIS-MET 113,702 Schedule DAB-1-163

430 ADIT Distribution Meters ADIT IRS Prorate 190-ADIT PSC CPUC DISTMET 528 Schedule DAB-1-163

431 ADIT Distribution Meters ADIT IRS Prorate 282-ADIT: Other Property PIS-MET PIS-MET 2,120,553 Schedule DAB-1-163

432 ADIT Distribution Meters ADIT IRS Prorate 282-ADIT: Other Property PSC CPUC DISTMET 22,101 Schedule DAB-1-163

433 ADIT Distribution Meters ADIT IRS Prorate 370000SGS- Meters - Smart Grid PSC CPUC DISTMET (1,945) Schedule DAB-1-163

434 ADIT Distribution Meters ADIT IRS Prorate AGIS: AMI (CPCN) 282-ADIT: Other Property PIS-MET PIS-MET 781,803 Schedule DAB-1-163

435 ADIT Distribution Meters AGIS AMI 282-ADIT: Other Property PIS-MET PIS-MET 2,012,095 Schedule DAB-1-137

436 ADIT Distribution Meters AGIS AMI 282-ADIT: Other Property PSC CPUC DISTAMI (2,012,095) Schedule DAB-1-137

437 ADIT Distribution Meters Eliminate 50% of Holy Cross Distribution Substations 282-ADIT: Other Property PIS-MET PIS-MET 144,468 Schedule DAB-1-125

438 ADIT Distribution Meters Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP Schedule DAB-1-149

439 ADIT Distribution Meters Reclass Smart Grid City 282-ADIT: Other Property PIS-MET PIS-MET 4,654 Schedule DAB-1-131

440 ADIT Distribution Meters Reclass Smart Grid City 370000SGS- Meters - Smart Grid PSC CPUC DISTMET (4,654) Schedule DAB-1-131

441 ADIT Distribution Meters Subtotal Distribution Meters3,181,210

442

443 ADIT Distribution Pri/Sec ADIT IRS Prorate 190-ADIT 12CP-DIST DISTPRI (397,983) Schedule DAB-1-163

444 ADIT Distribution Pri/Sec ADIT IRS Prorate 190-ADIT PSC CPUC DISTSEC (47,805) Schedule DAB-1-163

445 ADIT Distribution Pri/Sec ADIT IRS Prorate 282-ADIT: Other Property 12CP-DIST DISTPRI 210,156 Schedule DAB-1-163

446 ADIT Distribution Pri/Sec ADIT IRS Prorate 282-ADIT: Other Property PSC CPUC DISTSEC 138,517 Schedule DAB-1-163

447 ADIT Distribution Pri/Sec Adjustment for New Depreciation Rates 282-ADIT: Other Property 12CP-DIST DISTPRI 1,084,038 Schedule DAB-1-232

448 ADIT Distribution Pri/Sec Adjustment for New Depreciation Rates 282-ADIT: Other Property PSC CPUC DISTSEC 118,923 Schedule DAB-1-232

449 ADIT Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments 282-ADIT: Other Property 12CP-DIST DISTPRI 12 Schedule DAB-1-287

450 ADIT Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments 282-ADIT: Other Property PSC CPUC DISTSEC 1 Schedule DAB-1-287

451 ADIT Distribution Pri/Sec Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (101,263) Schedule DAB-1-149

452 ADIT Distribution Pri/Sec Subtotal Distribution Pri/Sec1,004,598

453

454 ADIT Distribution Primary ADIT IRS Prorate 190-ADIT 12CP-DIST DISTPRI (3,347,230) Schedule DAB-1-163

455 ADIT Distribution Primary ADIT IRS Prorate 282-ADIT: Other Property 12CP-DIST DISTPRI 5,916,168 Schedule DAB-1-163

456 ADIT Distribution Primary ADIT IRS Prorate 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI (5,855) Schedule DAB-1-163

457 ADIT Distribution Primary Adjustment for New Depreciation Rates - Wildfire 282-ADIT: Other Property 12CP-DIST DISTPRI (981) Attachment DAB-21


of 239



At December 2022

Line No.




458 ADIT Distribution Primary Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (49,391) Schedule DAB-1-149

459 ADIT Distribution Primary Reclass Smart Grid City 282-ADIT: Other Property 12CP-DIST DISTPRI 14,007 Schedule DAB-1-131

460 ADIT Distribution Primary Reclass Smart Grid City 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI (14,007) Schedule DAB-1-131

461 ADIT Distribution Primary Subtotal Distribution Primary2,512,711

462

463 ADIT Distribution Secondary ADIT IRS Prorate 190-ADIT PSC CPUC DISTSEC 221,942 Schedule DAB-1-163

464 ADIT Distribution Secondary ADIT IRS Prorate 282-ADIT: Other Property PSC CPUC DISTSEC (1,077,226) Schedule DAB-1-163

465 ADIT Distribution Secondary Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (0) Schedule DAB-1-149

466 ADIT Distribution Secondary Subtotal Distribution Secondary(855,284)

467

468 ADIT Distribution Service Lines & TransformersADIT IRS Prorate 190-ADIT PSC CPUC DISTSRVC 165,435 Schedule DAB-1-163

469 ADIT Distribution Service Lines & TransformersADIT IRS Prorate 282-ADIT: Other Property PSC CPUC DISTSRVC (716,204) Schedule DAB-1-163

470 ADIT Distribution Service Lines & TransformersInterest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (0) Schedule DAB-1-149

471 ADIT Distribution Service Lines & Transformers Subtotal Distribution Service Lines & Transformers(550,768)

472

473 ADIT Distribution Street Lighting & SignalsADIT IRS Prorate 190-ADIT PSC CPUC DISTLIT 190,260 Schedule DAB-1-163

474 ADIT Distribution Street Lighting & SignalsADIT IRS Prorate 282-ADIT: Other Property PSC CPUC DISTLIT (258,261) Schedule DAB-1-163

475 ADIT Distribution Street Lighting & SignalsEliminate Golden Street Lights Assets 282-ADIT: Other Property PSC CPUC DISTLIT 100,466 Schedule DAB-1-124

476 ADIT Distribution Street Lighting & SignalsInterest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (7,462) Schedule DAB-1-149

477 ADIT Distribution Street Lighting & Signals Subtotal Distribution Street Lighting & Signals25,004

478

479 ADIT Distribution Subs ADIT IRS Prorate 190-ADIT PIS-DSUB PIS-DSUB (971,330) Schedule DAB-1-163

480 ADIT Distribution Subs ADIT IRS Prorate 282-ADIT: Other Property PIS-DSUB PIS-DSUB 1,145,164 Schedule DAB-1-163

481 ADIT Distribution Subs ADIT IRS Prorate 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB (8,801) Schedule DAB-1-163

482 ADIT Distribution Subs ADIT IRS Prorate AGIS: ADMS (Non-CPCN) 282-ADIT: Other Property PIS-DSUB PIS-DSUB (0) Schedule DAB-1-163

483 ADIT Distribution Subs ADIT IRS Prorate AGIS: FAN (Non-CPCN) 282-ADIT: Other Property PIS-DSUB PIS-DSUB 6,611 Schedule DAB-1-163

484 ADIT Distribution Subs ADIT IRS Prorate AGIS: FLISR (Non-CPCN) 282-ADIT: Other Property PIS-DSUB PIS-DSUB 155,592 Schedule DAB-1-163

485 ADIT Distribution Subs ADIT IRS Prorate AGIS: IVVO (CPCN) 282-ADIT: Other Property PIS-DSUB PIS-DSUB 487,785 Schedule DAB-1-163

486 ADIT Distribution Subs Adjustment for New Depreciation Rates - AGIS CPCN 282-ADIT: Other Property PIS-DSUB PIS-DSUB 4,949 Schedule DAB-1-137

487 ADIT Distribution Subs Adjustment for New Depreciation Rates - AGIS non-CPCN 282-ADIT: Other Property PIS-DSUB PIS-DSUB 169 Schedule DAB-1-152

488 ADIT Distribution Subs Adjustment for New Depreciation Rates - Capital Adjustments 282-ADIT: Other Property PIS-DSUB PIS-DSUB 150 Schedule DAB-1-287

489 ADIT Distribution Subs Adjustment for New Depreciation Rates - Wildfire 282-ADIT: Other Property PIS-DSUB PIS-DSUB 2,572 Attachment DAB-21

490 ADIT Distribution Subs AGIS ADMS 282-ADIT: Other Property PIS-DSUB PIS-DSUB (0) Schedule DAB-1-152

491 ADIT Distribution Subs AGIS ADMS 282-ADIT: Other Property PSC CPUC PIS-P/S 0 Schedule DAB-1-152

492 ADIT Distribution Subs AGIS FAN 282-ADIT: Other Property PIS-DSUB PIS-DSUB 49,048Schedule DAB-1-137Schedule DAB-1-152

493 ADIT Distribution Subs AGIS FAN 282-ADIT: Other Property PSC CPUC DISTPRI (49,048)Schedule DAB-1-137Schedule DAB-1-152

494 ADIT Distribution Subs AGIS FLISR 282-ADIT: Other Property PIS-DSUB PIS-DSUB 1,852,249 Schedule DAB-1-152

495 ADIT Distribution Subs AGIS FLISR 282-ADIT: Other Property PSC CPUC DISTPRI (1,852,249) Schedule DAB-1-152

496 ADIT Distribution Subs AGIS IVVO 282-ADIT: Other Property PIS-DSUB PIS-DSUB 2,176,660 Schedule DAB-1-137

497 ADIT Distribution Subs AGIS IVVO 282-ADIT: Other Property PSC CPUC DISTSEC (2,176,660) Schedule DAB-1-137

498 ADIT Distribution Subs Eliminate 50% of Holy Cross Distribution Substations 282-ADIT: Other Property PIS-DSUB PIS-DSUB 847,380 Schedule DAB-1-125

499 ADIT Distribution Subs Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (153,776) Schedule DAB-1-149

500 ADIT Distribution Subs Reclass Smart Grid City 282-ADIT: Other Property PIS-DSUB PIS-DSUB 21,056 Schedule DAB-1-131

501 ADIT Distribution Subs Reclass Smart Grid City 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB (21,056) Schedule DAB-1-131

502 ADIT Distribution Subs Subtotal Distribution Subs1,516,464

503


of 239



At December 2022

Line No.




504 ADIT Subtotal Distribution 7,650,161

505

506 ADIT General Plant ADIT IRS Prorate 190-ADIT ENERGY ENERGY Schedule DAB-1-163

507 ADIT General Plant ADIT IRS Prorate 190-ADIT PIS-SUBT PIS-SUBT 7,189 Schedule DAB-1-163

508 ADIT General Plant ADIT IRS Prorate 282-ADIT: Other Property ENERGY ENERGY Schedule DAB-1-163

509 ADIT General Plant ADIT IRS Prorate 282-ADIT: Other Property PIS-SUBT PIS-SUBT (974,080) Schedule DAB-1-163

510 ADIT General Plant ADIT IRS Prorate 283-ADIT: Other PIS-SUBT PIS-SUBT 1,097,511 Schedule DAB-1-163

511 ADIT General Plant ADIT IRS Prorate 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (213,755) Schedule DAB-1-163

512 ADIT General Plant ADIT IRS Prorate AGIS: ADMS (Non-CPCN) 282-ADIT: Other Property PIS-SUBT PIS-SUBT 456,275 Schedule DAB-1-163

513 ADIT General Plant ADIT IRS Prorate AGIS: Adv Grid/Other (Non-CPCN) 282-ADIT: Other Property PIS-SUBT PIS-SUBT 98,656 Schedule DAB-1-163

514 ADIT General Plant ADIT IRS Prorate AGIS: AMI (CPCN) 282-ADIT: Other Property PIS-SUBT PIS-SUBT 1,169,635 Schedule DAB-1-163

515 ADIT General Plant ADIT IRS Prorate AGIS: FAN (CPCN) 282-ADIT: Other Property PIS-SUBT PIS-SUBT 316,352 Schedule DAB-1-163

516 ADIT General Plant ADIT IRS Prorate AGIS: FAN (Non-CPCN) 282-ADIT: Other Property PIS-SUBT PIS-SUBT 363,648 Schedule DAB-1-163

517 ADIT General Plant ADIT IRS Prorate AGIS: FLISR (Non-CPCN) 282-ADIT: Other Property PIS-SUBT PIS-SUBT 90,093 Schedule DAB-1-163

518 ADIT General Plant ADIT IRS Prorate AGIS: IVVO (CPCN) 282-ADIT: Other Property PIS-SUBT PIS-SUBT 512,910 Schedule DAB-1-163

519 ADIT General Plant ADIT IRS Prorate Distributed Intelligence 282-ADIT: Other Property PIS-SUBT PIS-SUBT 11,698 Schedule DAB-1-163

520 ADIT General Plant ADIT IRS Prorate Reclass AGIS Common 282-ADIT: Other Property PIS-SUBT PIS-SUBT 314,589 Schedule DAB-1-163

521 ADIT General Plant Adjust Distributed Intelligence (DI) 282-ADIT: Other Property PIS-SUBT PIS-SUBT (415,966) Schedule DAB-1-157

522 ADIT General Plant Adjustment for New Depreciation Rates 282-ADIT: Other Property PIS-SUBT PIS-SUBT 1,058,011 Schedule DAB-1-232

523 ADIT General Plant Adjustment for New Depreciation Rates - AGIS CPCN 282-ADIT: Other Property PIS-SUBT PIS-SUBT 21,304 Schedule DAB-1-137

524 ADIT General Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 282-ADIT: Other Property PIS-SUBT PIS-SUBT 32,972 Schedule DAB-1-152

525 ADIT General Plant Adjustment for New Depreciation Rates - Capital Adjustments 282-ADIT: Other Property PIS-SUBT PIS-SUBT (1,142) Schedule DAB-1-287

526 ADIT General Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind 282-ADIT: Other Property PIS-SUBT PIS-SUBT 259 Attachment DAB-16

527 ADIT General Plant AGIS ADMS 282-ADIT: Other Property PIS-SUBT PIS-SUBT 7,645,940 Schedule DAB-1-152

528 ADIT General Plant AGIS ADMS 282-ADIT: Other Property PSC CPUC PIS-P/S (7,645,940) Schedule DAB-1-152

529 ADIT General Plant AGIS AMI 282-ADIT: Other Property PIS-SUBT PIS-SUBT 10,241,723 Schedule DAB-1-137

530 ADIT General Plant AGIS AMI 282-ADIT: Other Property PSC CPUC DISTAMI (10,241,723) Schedule DAB-1-137

531 ADIT General Plant AGIS FAN 282-ADIT: Other Property PIS-SUBT PIS-SUBT 8,284,890Schedule DAB-1-137Schedule DAB-1-152

532 ADIT General Plant AGIS FAN 282-ADIT: Other Property PSC CPUC DISTPRI (8,284,890)Schedule DAB-1-137Schedule DAB-1-152

533 ADIT General Plant AGIS FLISR 282-ADIT: Other Property PIS-SUBT PIS-SUBT 256,588 Schedule DAB-1-152

534 ADIT General Plant AGIS FLISR 282-ADIT: Other Property PSC CPUC DISTPRI (256,588) Schedule DAB-1-152

535 ADIT General Plant AGIS IVVO 282-ADIT: Other Property PIS-SUBT PIS-SUBT 1,903,943 Schedule DAB-1-137

536 ADIT General Plant AGIS IVVO 282-ADIT: Other Property PSC CPUC DISTSEC (1,903,943) Schedule DAB-1-137

537 ADIT General Plant AGIS Other 282-ADIT: Other Property PIS-SUBT PIS-SUBT 438,393 Schedule DAB-1-152

538 ADIT General Plant AGIS Other 282-ADIT: Other Property PSC CPUC PIS-P/S (438,393) Schedule DAB-1-152

539 ADIT General Plant Eliminate 50% of Holy Cross Distribution Substations 282-ADIT: Other Property PIS-SUBT PIS-SUBT 118,975 Schedule DAB-1-125

540 ADIT General Plant Eliminate ADIT IRS Prorate - Rush Creek 282-ADIT: Other Property PIS-SUBT PIS-SUBT Schedule DAB-1-163

541 ADIT General Plant Eliminate Ponnequin Wind Assets 282-ADIT: Other Property ENERGY ENERGY Schedule DAB-1-161

542 ADIT General Plant Functionalize Miscellaneous Intangible Plant 190-ADIT PIS-SUBT PIS-SUBT 12,242 Schedule DAB-1-139

543 ADIT General Plant Functionalize Miscellaneous Intangible Plant 282-ADIT: Other Property PIS-SUBT PIS-SUBT (3,130,452) Schedule DAB-1-139

544 ADIT General Plant Functionalize Miscellaneous Intangible Plant 283-ADIT: Other PIS-SUBT PIS-SUBT (14,070,822) Schedule DAB-1-139

545 ADIT General Plant Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (453,874) Schedule DAB-1-149

546 ADIT General Plant Reclass AGIS Common 282-ADIT: Other Property PIS-SUBT PIS-SUBT (6,469,234)Schedule DAB-1-137Schedule DAB-1-152

547 ADIT General Plant Reclass Smart Grid City 282-ADIT: Other Property PIS-SUBT PIS-SUBT 1,034,897 Schedule DAB-1-131

548 ADIT General Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (1,034,897) Schedule DAB-1-131


of 239



At December 2022

Line No.




549 ADIT General Plant Subtotal General Plant(20,047,006)

550

551 ADIT Subtotal General (20,047,006)

552

553 ADIT Common Plant ADIT IRS Prorate 190-ADIT PIS-SUBT PIS-SUBT (17,433) Schedule DAB-1-163

554 ADIT Common Plant ADIT IRS Prorate 282-ADIT: Other Property PIS-SUBT PIS-SUBT 414,367 Schedule DAB-1-163

555 ADIT Common Plant ADIT IRS Prorate 283-ADIT: Other PIS-SUBT PIS-SUBT 443,411 Schedule DAB-1-163

556 ADIT Common Plant ADIT IRS Prorate 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT 57,508 Schedule DAB-1-163

557 ADIT Common Plant ADIT IRS Prorate 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 11 Schedule DAB-1-163

558 ADIT Common Plant ADIT IRS Prorate Reclass AGIS Common 282-ADIT: Other Property PIS-SUBT PIS-SUBT (222,187) Schedule DAB-1-163

559 ADIT Common Plant Adjustment for New Depreciation Rates 282-ADIT: Other Property PIS-SUBT PIS-SUBT 208,178 Schedule DAB-1-232

560 ADIT Common Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 282-ADIT: Other Property PIS-SUBT PIS-SUBT 19,813 Schedule DAB-1-152

561 ADIT Common Plant Adjustment for New Depreciation Rates - Capital Adjustments 282-ADIT: Other Property PIS-SUBT PIS-SUBT 2,486 Schedule DAB-1-287

562 ADIT Common Plant Eliminate 50% of Holy Cross Distribution Substations 282-ADIT: Other Property PIS-SUBT PIS-SUBT 18,911 Schedule DAB-1-125

563 ADIT Common Plant Interest on CWIP ADIT CWIPINT-Interest on CWIP CWIP CWIP (243,113) Schedule DAB-1-149

564 ADIT Common Plant Reclass AGIS Common 282-ADIT: Other Property PIS-SUBT PIS-SUBT 4,569,076Schedule DAB-1-137Schedule DAB-1-152

565 ADIT Common Plant Reclass Smart Grid City 282-ADIT: Other Property PIS-SUBT PIS-SUBT 1,663 Schedule DAB-1-131

566 ADIT Common Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (1,663) Schedule DAB-1-131

567 ADIT Common Plant Subtotal Common Plant 5,251,029

568

569 ADIT Subtotal Common 5,251,029

570

571 ADIT Non-Plant Tax Adjust Pension/ Benefits Expense K&M 190-ADIT LABOR LABOR (28,923) Schedule DAB-1-115

572 ADIT Non-Plant Tax Adjust Pension/ Benefits Expense K&M 283-ADIT: Other LABOR LABOR 325,363 Schedule DAB-1-115

573 ADIT Non-Plant Tax Adjust Pension/ Benefits Expense K&M 283-ADIT: Other PSC CPUC LABOR 0 Schedule DAB-1-115

574 ADIT Non-Plant Tax Eliminate FAS 109 Related 190-ADIT PIS-NET PIS-NET 163,388,594 Schedule DAB-1-115

575 ADIT Non-Plant Tax Eliminate FAS 109 Related 282-ADIT: Other Property PIS-NET PIS-NET (1,094,645,223) Schedule DAB-1-115

576 ADIT Non-Plant Tax Eliminate ITC Related 190-ADIT PIS-NET PIS-NET (5,175,914) Schedule DAB-1-115

577 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 190-ADIT LABOR LABOR (289,200) Schedule DAB-1-115

578 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 190-ADIT PIS-NET PIS-NET Schedule DAB-1-115

579 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 190-ADIT PIS-NET PIS-TOT (349,337,751) Schedule DAB-1-115

580 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 190-ADIT PIS-SUBT PIS-SUBT Schedule DAB-1-115

581 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 190-ADIT PSC CPUC PIS-NET (9,050,714) Schedule DAB-1-115

582 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 283-ADIT: Other PIS-NET PIS-NET 2,226,312 Schedule DAB-1-115

583 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 283-ADIT: Other PIS-NET PIS-TOT 71,557,551 Schedule DAB-1-115

584 ADIT Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 283-ADIT: Other PSC CPUC PIS-NET 1,048,047 Schedule DAB-1-115

585 ADIT Non-Plant Tax Eliminate Other Non-Plant Tax ADIT 190-ADIT PIS-NET PIS-NET (3,973,236) Schedule DAB-1-115

586 ADIT Non-Plant Tax Eliminate Other Non-Plant Tax ADIT 283-ADIT: Other PIS-NET PIS-NET 396,139 Schedule DAB-1-115

587 ADIT Non-Plant Tax Tax Reform - TCJA - Non Plant 190-ADIT PSC CPUC LABOR 110,997 Schedule DAB-1-115

588 ADIT Non-Plant Tax Tax Reform - TCJA - Non Plant 190-ADIT PSC CPUC PIS-NET 133,445 Schedule DAB-1-115

589 ADIT Non-Plant Tax Tax Reform - TCJA - Non Plant 190-ADIT PSC CPUC PRODSTM 20,523 Schedule DAB-1-115

590 ADIT Non-Plant Tax Tax Reform - TCJA - Non Plant 282-ADIT: Other Property PSC CPUC LABOR (17,599,137) Schedule DAB-1-115

591 ADIT Non-Plant Tax Tax Reform - TCJA - Non Plant 282-ADIT: Other Property PSC CPUC PIS-NET 1,092 Schedule DAB-1-115

592 ADIT Non-Plant Tax Subtotal Non-Plant Tax(1,240,892,033)

593

594 ADIT Subtotal Non-Plant ADIT(1,240,892,033)


of 239



At December 2022

Line No.




595

596 ADIT Subtotal ADIT (1,217,596,944)

597

598 ADIT: Acq Adj Other Production Plant ADIT IRS Prorate 114000-Acq Adj Production 12CP-PROD PRODOP 1,504,866 Schedule DAB-1-163

599 ADIT: Acq Adj Other Production Plant Subtotal Other Production Plant1,504,866

600

601 ADIT: Acq Adj Subtotal Production 1,504,866

602

603 ADIT: Acq Adj Transmission Plant ADIT IRS Prorate 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC 114,742 Schedule DAB-1-163

604 ADIT: Acq Adj Transmission Plant ADIT IRS Prorate 114002- Acq Adj Transmission 12CP-TRAN TRANSYS 16,939 Schedule DAB-1-163

605 ADIT: Acq Adj Transmission Plant Subtotal Transmission Plant131,681

606

607 ADIT: Acq Adj Subtotal Transmission 131,681

608

609 ADIT: Acq Adj Subtotal ADIT: Acq Adj 1,636,547

610

611 ADIT: PF AFUDC Steam Production Plant ADIT IRS Prorate 253006-Comanche PSC CPUC PRODSTM 97,860 Schedule DAB-1-163

612 ADIT: PF AFUDC Steam Production Plant ADIT IRS Prorate 253008-Pollution Contro PSC FERC PRODSTM 101 Schedule DAB-1-163

613 ADIT: PF AFUDC Steam Production Plant Subtotal Steam Production Plant97,961

614

615 ADIT: PF AFUDC Other Production Plant PSC CACJA - Rider 253009-PF CACJA PSC CPUC PRODOP 30,374 Schedule DAB-1-163

616 ADIT: PF AFUDC Other Production Plant Subtotal Other Production Plant30,374

617

618 ADIT: PF AFUDC Subtotal PreFunded Prod 128,335

619

620 ADIT: PF AFUDC Transmission Plant ADIT IRS Prorate 253006T-Comanche Transm PSC CPUC TRANSYS 185 Schedule DAB-1-163

621 ADIT: PF AFUDC Transmission Plant ADIT IRS Prorate 253007-Senate Bill 10 PSC CPUC TRANSYS (129,685) Schedule DAB-1-163

622 ADIT: PF AFUDC Transmission Plant Subtotal Transmission Plant(129,500)

623

624 ADIT: PF AFUDC Subtotal PreFunded Tran (129,500)

625

626 ADIT: PF AFUDC Subtotal ADIT: PF AFUDC (1,165)

627

628 ADIT: Excess AFUDC Steam Production Plant PSC CACJA - Rider 182002-Excess CACJ PSC CPUC PRODSTM (19,740) Schedule DAB-1-163

629 ADIT: Excess AFUDC Steam Production Plant Subtotal Steam Production Plant(19,740)

630

631 ADIT: Excess AFUDC Subtotal Excess Production(19,740)

632

633 ADIT: Excess AFUDC Subtotal ADIT: Excess AFUDC(19,740)

634

635 Regulatory Liability Other Rate Base Adjustment Post Employment Benefits - FAS 112 254000-Post Employment Benefits - FAS 112 LABOR LABOR

636 Regulatory Liability Other Rate Base CEPA Revenue Collected 25400CEPA-CEPA Revenue Collections PSC CPUC PRODSTM (43,163,373) Schedule DAB-1-165

637 Regulatory Liability Other Rate Base Subtotal Other Rate Base(43,163,373)

638

639 Regulatory Liability Subtotal Other Rate Base(43,163,373)

640

641 Regulatory Liability Subtotal Regulatory Liability(43,163,373)


of 239



At December 2022

Line No.




642

643 Regulatory Assets Other Rate Base Adjustment Post Employment Benefits - FAS 106 182300RM-Reg Asset - Retiree Medical LABOR LABOR

644 Regulatory Assets Other Rate Base Subtotal Other Rate Base

645

646 Regulatory Assets Subtotal Other Rate Base

647

648 Regulatory Assets Subtotal Regulatory Assets

649

650


of 239


Sch DAB-1-103 CWC


Line No.

Original Company

Financial Category CWC CategoryAdjusted Total

CPUCCWC Factor

CPUCCWC Factor CPUC - XES

CWC Factor CPUC - Total

CWC Amount CPUC

1 PSCo Cost of Sales Electric Gas for Gen 262,919,752 (0.007845) (0.007845) (2,062,643)

2 PSCo Cost of Sales Electric Other Fossil Fuel 128,268,822 0.049552 0.049552 6,355,992

3 PSCo Cost of Sales ELectric Other Fuel & PP 309,293 0.051853 0.051853 16,038

4 PSCo Cost of Sales Electric Purch Power 696,571,456 (0.012256) (0.012256) (8,537,251)

5 PSCo Cost of Sales Subtotal Cost of Sales 1,088,069,323 0 0 (4,227,865)

6

7 PSCo OM Incentive Pay 2,235,094 (0.576612) (0.576612) (1,288,783)

8 PSCo OM Labor OM 125,176,145 0.069278 0.069278 8,671,971

9 PSCo OM Other OM 309,529,947 0.023415 0.023415 7,247,684

10 PSCo OM Paid Time Off 5,810,620 (0.944612) (0.944612) (5,488,783)

11 PSCo OM Subtotal OM 442,751,806 (1) (1) 9,142,090

12

13 PSCo Taxes Other than Income Franchise Tax Paid 57,288,492 (0.021188) (0.021188) (1,213,806)

14 PSCo Taxes Other than Income Payroll Tax 7,423,530 0.049771 0.049771 369,479

15 PSCo Taxes Other than Income Property Tax 177,135,533 (0.727105) (0.727105) (128,796,205)

16 PSCo Taxes Other than Income Sales & Use Tax (809,806) 0.005634 0.005634 (4,563)

17 PSCo Taxes Other than Income Sales Tax Paid 104,895,798 0.005634 0.005634 591,015

18 PSCo Taxes Other than Income Subtotal Taxes Other than Income 345,933,547 (1) (1) (129,054,080)

19

20 PSCo State Income Tax Expense State Income Tax 0.000319 0.000319 0.000319

21 State Income Tax Expense (145,707) (145,707)

22 CWC State Income Tax Expense (47)

23 PSCo State Income Tax Expense Subtotal State Income Tax Expense 0 0 0

24

25 PSCo Federal Income Tax Expense Federal Income Tax 0.000319 0.000319 0.000319

26 Federal Income Tax Expense (641,897) (641,897)

27 CWC Federal Income Tax Expense (205)

28 PSCo Federal Income Tax Expense Subtotal Federal Income Tax Expense 0 0 0

29

30 XES Cash Working Capital XES Other OM

31 XES Cash Working Capital Subtotal Cash Working Capital

32

33 XES Cost of Sales Electric Other Fossil Fuel 336 0.049552 (0.000037) 0.049515 17

34 XES Cost of Sales XES Other OM (336) 0.023452 (0.000037) 0.023415 (8)

35 XES Cost of Sales Subtotal Cost of Sales 0 (0) 0 9

36

37 XES OM Incentive Pay 12,363,226 (0.576612) (0.576612) (7,128,788)

38 XES OM XES Labor OM 92,123,276 0.069315 (0.000037) 0.069278 6,382,130

39 XES OM XES Other OM 119,481,774 0.023452 (0.000037) 0.023415 2,797,681

40 XES OM Subtotal OM 223,968,276 (0) (0) (0) 2,051,023

41

42 XES Taxes Other than Income Payroll Tax 5,353,756 0.049771 0.049771 266,463

43 XES Taxes Other than Income Sales & Use Tax 30,088 0.005634 (0.000037) 0.005597 168

44 XES Taxes Other than Income Subtotal Taxes Other than Income 5,383,844 0 (0) 0 266,632

45

46 CWC Total 2,106,106,795 (2) (0) (2) (121,822,443)


of 239


Sch DAB-1-104 NOL

At December 2022

PSC JCOSS Electric - Rate Case 13MA

Line No.

Utility NOL CPUC

1 PSCO Electric

2 Combined Tax Rate 24.59%

3

4 Taxable Income (3,202,360)

5 Revenue Deficiency/Excess (Gross) 469,668,017

6 Total Taxable Income 466,465,657

7

8 Schedule M NOL

9 Federal Taxable Income (solved) 466,465,657

10

11 Deferred Tax NOL

12

13 ADIT Beg Bal NOL

14 ADIT End Bal NOL

15


of 239


Sch DAB-1-200 IS

At December 2022

Line No.


1 Operating Revenue Rate Revenues 1,832,764,555 (4,020,092) 1,828,744,462 1,828,744,462

2 Operating Revenue Other Revenues 425,741,549 (88,641,686) 337,099,863 293,832,174 43,267,689

3 Operating Revenue Subtotal Operating Revenue 2,258,506,104 (92,661,779) 2,165,844,325 293,832,174 1,872,012,151

4

5 Total Operating Revenue 2,258,506,104 (92,661,779) 2,165,844,325 293,832,174 1,872,012,151

6

7 Cost of Sales Cost of Sales

8 Cost of Sales Production 1,211,666,125 (1,211,666,125) (0) (0) (0)

9 Cost of Sales Subtotal Cost of Sales 1,211,666,125 (1,211,666,125) (0) (0) (0)

10

11 OM Production 189,477,621 15,666,715 205,144,336 15,406,153 189,738,183

12 OM Transmission 59,733,561 (164,096) 59,569,464 6,322,966 53,246,498

13 OM Regional Market Expenses 480,751 (351,875) 128,876 8,186 120,689

14 OM Distribution 127,794,238 10,751,140 138,545,378 252,110 138,293,268

15 OM Customer Accounts 45,353,848 3,900,287 49,254,134 453,784 48,800,351

16 OM Customer Service 124,667,877 (29,529,853) 95,138,024 95,138,024

17 OM Sales 2,582,167 351,928 2,934,095 2,934,095

18 OM A&G 165,276,072 (19,532,935) 145,743,137 7,294,163 138,448,974

19 OM Subtotal OM 715,366,135 (18,908,689) 696,457,445 29,737,363 666,720,082

20

21 Total Operations and Maintenance Expenses 715,366,135 (18,908,689) 696,457,445 29,737,363 666,720,082

22

23 Depr Expense Intangible 18,897,535 (18,897,535)

24 Depr Expense Production 257,274,062 30,001,183 287,275,245 22,786,540 264,488,705

25 Depr Expense Transmission 57,143,237 5,993,626 63,136,863 10,510,214 52,626,649

26 Depr Expense Distribution 147,394,465 5,179,092 152,573,557 107,703 152,465,854

27 Depr Expense General 23,315,314 29,488,273 52,803,587 1,861,045 50,942,542

28 Depr Expense Common 69,026,652 (37,630) 68,989,022 4,504,714 64,484,308

29 Depr Expense Subtotal Depr Expense 573,051,266 51,727,009 624,778,275 39,770,217 585,008,058

30

31 Depr Expense: Acq Adj Production 5,659,465 5,659,465 479,578 5,179,887

32 Depr Expense: Acq Adj Transmission 280,234 280,234 32,563 247,672

33 Depr Expense: Acq Adj Subtotal Depr Expense: Acq Adj 5,939,699 5,939,699 512,141 5,427,559


of 239


Sch DAB-1-200 IS

At December 2022

Line No.


34

35 Depr Expense: Excess AFUDC Excess Production 289,644 289,644 289,644

36 Depr Expense: Excess AFUDC Subtotal Depr Expense: Excess AFUDC 289,644 289,644 289,644

37

38 Depr Expense: PF AFUDC Transmission

39 Depr Expense: PF AFUDC PreFunded Prod (1,851,421) (1,851,421) (1,785) (1,849,637)

40 Depr Expense: PF AFUDC PreFunded Tran (570,815) (570,815) (570,815)

41 Depr Expense: PF AFUDC Subtotal Depr Expense: PF AFUDC (2,422,237) (2,422,237) (1,785) (2,420,452)

42

43 Amortization Expense Regulatory Asset/Liability 14,486,479 17,587,872 32,074,350 32,074,350

44 Amortization Expense Subtotal Amortization Expense 14,486,479 17,587,872 32,074,350 32,074,350

45

46 Total Depreciation and Amortization Expense 591,344,852 69,314,880 660,659,732 40,280,572 620,379,160

47

48 Amort: Plant Reg Assets and Liab Other Rate Base

49 Amort: Plant Reg Assets and Liab Subtotal Amort: Plant Reg Assets and Liab

50

51 Taxes Other than Income Taxes Other Than Income 338,101,287 (135,918,991) 202,182,296 13,049,196 189,133,101

52 Taxes Other than Income Subtotal Taxes Other than Income 338,101,287 (135,918,991) 202,182,296 13,049,196 189,133,101

53

54 Total Taxes Other than Income 338,101,287 (135,918,991) 202,182,296 13,049,196 189,133,101

55

56 Gain on Disposition of Allowances Other Revenues

57 Gain on Disposition of Allowances Subtotal Gain on Disposition of Allowances

58

59 Gain on Sale of Utility Plant Rate Revenues (23) (23) (2) (21)

60 Gain on Sale of Utility Plant Other Revenues

61 Gain on Sale of Utility Plant Subtotal Gain on Sale of Utility Plant (23) (23) (2) (21)

62

63 Total Operating Expenses (Net AFUDC) 2,839,878,374 (1,297,576,458) 1,542,301,916 81,349,269 1,460,952,648

64

65 Earnings before Interest and Taxes (581,372,271) 1,204,914,679 623,542,408 212,482,905 411,059,503

66


of 239


Sch DAB-1-200 IS

At December 2022

Line No.


67 Rate Base 12,432,189,958 (1,416,452,972) 11,015,736,986 729,027,367 10,286,709,620

68 Cost of Debt 1.61% 1.61% 1.61% 1.61% 1.61%

69 Interest Expense 200,158,258 (22,804,893) 177,353,365 11,737,341 165,616,025

70

71 Sch M Temp Intangible (9,090,824) 9,090,824

72 Sch M Temp Production (98,454,685) 28,802,534 (69,652,151) (3,393,940) (66,258,211)

73 Sch M Temp Transmission (61,034,148) 5,568,828 (55,465,320) (8,858,855) (46,606,465)

74 Sch M Temp Distribution (76,581,169) 11,898,867 (64,682,302) (364,109) (64,318,193)

75 Sch M Temp General (24,305,278) (7,754,751) (32,060,030) (689,370) (31,370,660)

76 Sch M Temp Common (21,017,534) 3,256,549 (17,760,985) (1,147,211) (16,613,774)

77 Sch M Temp Non-Plant ADIT 99,051,400 (118,553,715) (19,502,315) (1,760,454) (17,741,861)

78 Sch M Temp Subtotal Sch M Temp (191,432,238) (67,690,864) (259,123,101) (16,213,937) (242,909,164)

79

80 Sch M Temp: Acq Adj Production (11,502,487) (11,502,487) (974,710) (10,527,777)

81 Sch M Temp: Acq Adj Transmission (1,012,269) (1,012,269) (98,897) (913,372)

82 Sch M Temp: Acq Adj Subtotal Sch M Temp: Acq Adj (12,514,756) (12,514,756) (1,073,607) (11,441,148)

83

84 Sch M Temp: Excess AFUDC Production

85 Sch M Temp: Excess AFUDC Excess Production 96,774 96,774 96,774

86 Sch M Temp: Excess AFUDC Subtotal Sch M Temp: Excess AFUDC 96,774 96,774 96,774

87

88 Sch M Temp: PF AFUDC PreFunded Prod (629,559) (629,559) (495) (629,064)

89 Sch M Temp: PF AFUDC PreFunded Tran 1,032,135 1,032,135 1,032,135

90 Sch M Temp: PF AFUDC Subtotal Sch M Temp: PF AFUDC 402,576 402,576 (495) 403,071

91

92 Total Schedule M Temporary (203,447,643) (67,690,864) (271,138,507) (17,288,040) (253,850,467)

93

94 Sch M Perm Intangible (2,404,089) 2,404,089

95 Sch M Perm Production 8,846,680 1,196,733 10,043,413 788,559 9,254,854

96 Sch M Perm Transmission (3,003,137) 174,374 (2,828,763) (514,477) (2,314,286)

97 Sch M Perm Distribution (1,119,245) 273,882 (845,364) (5,276) (840,087)

98 Sch M Perm General (432,334) (2,739,876) (3,172,210) (102,597) (3,069,613)

99 Sch M Perm Common (591,907) (56,742) (648,649) (43,506) (605,143)


of 239


Sch DAB-1-200 IS

At December 2022

Line No.


100 Sch M Perm Non-Plant ADIT 581,458 581,458 33,121 548,337

101 Sch M Perm Subtotal Sch M Perm 1,877,426 1,252,461 3,129,886 155,824 2,974,062

102

103 Sch M Perm: Acq Adj Production 10,863 10,863 921 9,942

104 Sch M Perm: Acq Adj Transmission 6,534 6,534 845 5,689

105 Sch M Perm: Acq Adj Subtotal Sch M Perm: Acq Adj 17,397 17,397 1,765 15,631

106

107 Sch M Perm: Excess AFUDC Production

108 Sch M Perm: Excess AFUDC Excess Production 192,869 192,869 192,869

109 Sch M Perm: Excess AFUDC Subtotal Sch M Perm: Excess AFUDC 192,869 192,869 192,869

110

111 Sch M Perm: PF AFUDC Transmission

112 Sch M Perm: PF AFUDC PreFunded Prod (1,221,862) (1,221,862) (1,290) (1,220,573)

113 Sch M Perm: PF AFUDC PreFunded Tran 3,242,638 3,242,638 3,242,638

114 Sch M Perm: PF AFUDC Subtotal Sch M Perm: PF AFUDC 2,020,776 2,020,776 (1,290) 2,022,066

115

116 Total Schedule M Permanent 4,108,468 1,252,461 5,360,928 156,300 5,204,628

117

118 Subtotal Schedule M (199,339,176) (66,438,403) (265,777,579) (17,131,740) (248,645,839)

119 Schedule M NOL

120 Total Schedule M (199,339,176) (66,438,403) (265,777,579) (17,131,740) (248,645,839)

121

122 State Taxable Income (980,869,705) 1,161,281,169 180,411,464 183,613,825 (3,202,360)

123 State Income Tax Rate 4.55% 4.55% 4.55% 4.55% 4.55%

124 State Income Tax Expense (44,629,572) 52,838,293 8,208,722 8,354,429 (145,707)

125

126 Federal Taxable Income (936,240,133) 1,108,442,876 172,202,743 175,259,396 (3,056,653)

127 Federal Income Tax Rate 21.00% 21.00% 21.00% 21.00% 21.00%

128 Federal Income Tax Expense (196,610,428) 232,773,004 36,162,576 36,804,473 (641,897)

129

130 Deferred Taxes Intangible 1,920,192 (1,920,192)

131 Deferred Taxes Production 12,067,360 (9,240,127) 2,827,233 (366,755) 3,193,988

132 Deferred Taxes Transmission 12,114,278 (1,159,362) 10,954,916 1,663,794 9,291,122


of 239


Sch DAB-1-200 IS

At December 2022

Line No.


133 Deferred Taxes Distribution 12,366,631 (3,094,824) 9,271,807 103,913 9,167,894

134 Deferred Taxes General 4,866,590 1,643,495 6,510,085 90,326 6,419,758

135 Deferred Taxes Common 2,132,107 (630,182) 1,501,925 94,474 1,407,451

136 Deferred Taxes Non-Plant ADIT 2,789,963 565,918 3,355,881 431,340 2,924,541

137 Deferred Taxes Subtotal Deferred Taxes 48,257,120 (13,835,274) 34,421,847 2,017,092 32,404,755

138

139 Deferred Taxes: Acq Adj Production 2,803,620 2,803,620 237,576 2,566,044

140 Deferred Taxes: Acq Adj Transmission 245,327 245,327 23,671 221,656

141 Deferred Taxes: Acq Adj Subtotal Deferred Taxes: Acq Adj 3,048,947 3,048,947 261,248 2,787,700

142

143 Deferred Taxes: Excess AFUDC Excess Production (36,775) (36,775) (36,775)

144 Deferred Taxes: Excess AFUDC Subtotal Deferred Taxes: Excess AFUDC (36,775) (36,775) (36,775)

145

146 Deferred Taxes: PF AFUDC Transmission

147 Deferred Taxes: PF AFUDC PreFunded Prod 239,094 239,094 188 238,906

148 Deferred Taxes: PF AFUDC PreFunded Tran (241,263) (241,263) (241,263)

149 Deferred Taxes: PF AFUDC Subtotal Deferred Taxes: PF AFUDC (2,170) (2,170) 188 (2,358)

150

151 Subtotal Deferred Taxes 51,267,122 (13,835,274) 37,431,849 2,278,528 35,153,321

152 Deferred Taxes NOL

153 Total Deferred Taxes 51,267,122 (13,835,274) 37,431,849 2,278,528 35,153,321

154

155 ITC Amortized Production (43,734) (43,734) (3,706) (40,028)

156 ITC Amortized Distribution (2,096,377) (2,096,377) (2,096,377)

157 ITC Amortized Taxes Other Than Income

158 ITC Amortized General (1,754) (1,754) (116) (1,637)

159 ITC Amortized Subtotal ITC Amortized (2,141,865) (2,141,865) (3,822) (2,138,043)

160

161 Tax Credits Non-Plant ADIT (115,015,000) 110,146,865 (4,868,135) (298,401) (4,569,734)

162 Tax Credits Subtotal Tax Credits (115,015,000) 110,146,865 (4,868,135) (298,401) (4,569,734)

163

164 Total Income Tax Expense (307,129,742) 381,922,888 74,793,146 47,135,206 27,657,940

165


of 239


Sch DAB-1-200 IS

At December 2022

Line No.


166 AFUDC Intangible 4,108,051 (4,108,051)

167 AFUDC Production 3,809,505 3,809,505 321,381 3,488,124

168 AFUDC Transmission 6,020,228 6,020,228 1,060,044 4,960,184

169 AFUDC Distribution 3,759,789 (267,258) 3,492,531 11,540 3,480,991

170 AFUDC General 1,283,034 4,772,879 6,055,913 161,587 5,894,325

171 AFUDC Common 2,464,984 (38) 2,464,946 163,309 2,301,637

172 AFUDC Subtotal AFUDC 21,445,590 397,532 21,843,123 1,717,861 20,125,262

173

174 AFUDC: Excess AFUDC Production

175 AFUDC: Excess AFUDC Subtotal AFUDC: Excess AFUDC

176

177 AFUDC: PF AFUDC Transmission

178 AFUDC: PF AFUDC PreFunded Tran (4,845,588) (4,845,588) (4,845,588)

179 AFUDC: PF AFUDC Subtotal AFUDC: PF AFUDC (4,845,588) (4,845,588) (4,845,588)

180

181 Total AFUDC 16,600,002 397,532 16,997,535 1,717,861 15,279,674

182

183 Total Operating Deductions 2,532,748,632 (915,653,569) 1,617,095,063 128,484,475 1,488,610,588

184

185 Net Operating Earnings (274,242,529) 822,991,791 548,749,262 165,347,699 383,401,563


of 239


Sch DAB-1-201 IS Details

At December 2022

Line No.

Financial CategorySub-Functional

CategoryFERC Account

Jurisdictional Allocator

Functional Allocator

Original Company

CWC Category Total Utility AdjustmentsAdjusted Total


FERCAdjusted Total

CPUC

1 Operating Revenue Rate Revenue 44010-Sales - Present Rates PSC CPUC RRQ-Derived PSCo Not CWC Item 1,604,896,117 (2,074,407) 1,602,821,710 1,602,821,710

2 Operating Revenue Rate Revenue 44010GRSA-Sales-Present Rates - GRSAPSC CPUC PIS-NET PSCo Not CWC Item 55,017,336 (122,871) 54,894,465 54,894,465

3 Operating Revenue Rate Revenue 44010GRSAE-Sales-Present Rates - GRSA-EPSC CPUC PIS-NET PSCo Not CWC Item 170,270,220 (2,373,789) 167,896,431 167,896,431

4 Operating Revenue Rate Revenue 44010SLM- Street Light Maintenance PSC CPUC DISTLIT PSCo Not CWC Item 2,580,882 550,974 3,131,856 3,131,856

5 Operating Revenue Rate Revenue 440CRW-Cheyenne Ridge Rider RevenuePSC CPUC PIS-NET PSCo Not CWC Item

6 Operating Revenue Rate Revenue This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

7 Subtotal Rate Revenue1,832,764,555 (4,020,092) 1,828,744,462 1,828,744,462

8

9 Subtotal Rate Revenues1,832,764,555 (4,020,092) 1,828,744,462 1,828,744,462

10

11 Operating Revenue Other Revenue 44700-Other Revenue PSC FERC PIS-NET PSCo Not CWC Item 289,288,339 289,288,339 289,288,339

12 Operating Revenue Other Revenue 44700A-Other Revenue ADJ PSC FERC PIS-NET PSCo Not CWC Item (2,286,781) 2,286,781

13 Operating Revenue Other Revenue 44900RR-Provision for Rate Refund PSC CPUC PIS-NET PSCo Not CWC Item

14 Operating Revenue Other Revenue 45000LP-Late Payment Revenue PSC CPUC PIS-NET PSCo Not CWC Item 2,459,196 2,459,196 2,459,196

15 Operating Revenue Other Revenue 45000LPR-Late Payment Revenue - E ResidentialPSC CPUC PIS-NET PSCo Not CWC Item 3,765,036 (3,765,036)

16 Operating Revenue Other Revenue 45100MT-Meter Turn-on and SuccessionPSC CPUC PIS-NET PSCo Not CWC Item 1,110,660 1,110,660 1,110,660

17 Operating Revenue Other Revenue 45104RC-Returned Check Charge PSC CPUC PIS-NET PSCo Not CWC Item 449,592 449,592 449,592

18 Operating Revenue Other Revenue 45106-Other Electric Operating Revenues - Misc service revenuesPSC CPUC PIS-NET PSCo Not CWC Item 3,970,200 237,531 4,207,731 4,207,731

19 Operating Revenue Other Revenue 45106BD-Other Electric Operating Revenues - Bad Debt ConcesPSC CPUC PIS-NET PSCo Not CWC Item (348,672) 348,672

20 Operating Revenue Other Revenue 45111-Misc. Service Revenue - DiscountsPSC CPUC PIS-NET PSCo Not CWC Item

21 Operating Revenue Other Revenue 45400OT-Other Rentals PIS-NET PIS-NET PSCo Not CWC Item 7,383,576 7,383,576 482,889 6,900,687

22 Operating Revenue Other Revenue 45600EEI-EEI Mutual Aid PIS-DIST PIS-DIST PSCo Not CWC Item

23 Operating Revenue Other Revenue 45600RC - Renewable Connect PSC CPUC PIS-NET PSCo Not CWC Item 5,392,297 (5,392,297)

24 Operating Revenue Other Revenue 45600Sch13-Schedule 13 - Network Transmission Revenue12CP-TRAN TRANSYS PSCo Not CWC Item 44,020,566 (44,020,566)

25 Operating Revenue Other Revenue 45600Sch16-Schedule 16 - Flex Reserve Service12CP-PROD PRODCAP PSCo Not CWC Item 3,399,869 3,399,869 288,102 3,111,767

26 Operating Revenue Other Revenue 45600Sch8-Schedule 8 - Non-Firm Point to Point Transmission Revenue12CP-TRAN TRANSYS PSCo Not CWC Item 4,332,115 4,332,115 762,800 3,569,315

27 Operating Revenue Other Revenue 45605Sch7/8-Schedule 7 & 8 - Firm Point to Point WheelingPSC FERC TRANSYS PSCo Not CWC Item 969,120 969,120 969,120

28 Operating Revenue Other Revenue 45605Sch7/8A-Schedule 7 & 8 - Firm Point to Point Wheeling - ADJPSC CPUC TRANSYS PSCo Not CWC Item 12,106,368 (12,106,368)

29 Operating Revenue Other Revenue 45609WH-Schedule 7 & 8 - Contracts Transmission RevenuePSC FERC TRANSYS PSCo Not CWC Item 224,400 224,400 224,400

30 Operating Revenue Other Revenue 45612Sch1-Schedule 1 - Scheduling, System Control & Dispatch12CP-TRAN TRANSYS PSCo Not CWC Item 1,304,941 1,304,941 229,774 1,075,166

31 Operating Revenue Other Revenue 45612Sch1A-Schedule 1 - Scheduling, System Control & Dispatch - ADJPSC CPUC TRANSYS PSCo Not CWC Item 725,028 (725,028)

32 Operating Revenue Other Revenue 45614Sch2-Schedule 2 - Reactive Supply & Voltage Control12CP-PROD PRODCAP PSCo Not CWC Item 3,763,007 3,763,007 318,874 3,444,133

33 Operating Revenue Other Revenue 45616Sch3-Schedule 3 - Regulation & Frequency Response12CP-PROD PRODCAP PSCo Not CWC Item 4,336,649 4,336,649 367,484 3,969,165

34 Operating Revenue Other Revenue 45622Sch5-Schedule 5 - Spinning Reserve12CP-PROD PRODCAP PSCo Not CWC Item 2,799,585 2,799,585 237,234 2,562,350

35 Operating Revenue Other Revenue 45624Sch6-Schedule 6 - Supplemental Spinning Reserve12CP-PROD PRODCAP PSCo Not CWC Item 826,597 826,597 70,045 756,552

36 Operating Revenue Other Revenue 45626FA-FERC Assessment PSC FERC TRANSYS PSCo Not CWC Item 493,208 (493,208)

37 Operating Revenue Other Revenue 45641JOA-Joint Operating Revenue PSC CPUC ENERGY PSCo Not CWC Item (1,772,669) 1,772,669

38 Operating Revenue Other Revenue 45642C3-Comanche 3 Common Facility Revenue12CP-PROD PRODSTM PSCo Not CWC Item 2,631,588 2,631,588 222,998 2,408,590

39 Operating Revenue Other Revenue 45642CACJ-Clean Air Clean Job Act Provision for SurchargePSC CPUC PRODSTM PSCo Not CWC Item

40 Operating Revenue Other Revenue 45642D-Dist Srv Charges PSC CPUC PIS-P/S PSCo Not CWC Item

41 Operating Revenue Other Revenue 45642DO-Distribution Ownership PIS-DIST PIS-DIST PSCo Not CWC Item 1,796,292 1,796,292 3,594 1,792,698


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

42 Operating Revenue Other Revenue 45642OT-Other Miscellaneous RevenuePIS-NET PIS-NET PSCo Not CWC Item 1,597,765 1,597,765 104,495 1,493,270

43 Operating Revenue Other Revenue 45642OTA-Other Miscellaneous Revenue - ADJPSC CPUC PIS-NET PSCo Not CWC Item

44 Operating Revenue Other Revenue 45642PE-PacifiCorp Exchange Fee ENERGY PRODPUR PSCo Not CWC Item 4,500,000 4,500,000 285,850 4,214,150

45 Operating Revenue Other Revenue 45642RC-Rush Creek Revenue PSC CPUC PRODOP PSCo Not CWC Item

46 Operating Revenue Other Revenue 45642TCA-TCA - Unbilled Related PSC CPUC TRANSYS PSCo Not CWC Item

47 Operating Revenue Other Revenue 45642TIF-Transm Interconnection Facility Revenue12CP-TRAN TRANSYS PSCo Not CWC Item

48 Operating Revenue Other Revenue 45642TL-Transmission Loss Revenue12CP-PROD PRODCAP PSCo Not CWC Item 413,689 413,689 35,056 378,634

49 Operating Revenue Other Revenue 45642WR-Water Rights 12CP-PROD ENERGY PSCo Not CWC Item 279,922 279,922 23,720 256,202

50 Operating Revenue Other Revenue 45646CIP-CIP Performance Revenue PSC CPUC DSM PSCo Not CWC Item (371,772) 371,772

51 Operating Revenue Other Revenue 45651QSP-Provision for QSP & Locating ServicesPSC CPUC PIS-DIST PSCo Not CWC Item

52 Operating Revenue Other Revenue 45667ISOC-Interruptible Service Option Credit (ISOC)PSC CPUC ENERGY PSCo Not CWC Item 26,181,838 (26,181,838)

53 Operating Revenue Other Revenue 45668DF-Deferred Fuel Revenue PSC CPUC ENERGY PSCo Not CWC Item

54 Operating Revenue Other Revenue 45682-Customer Date Report & Medical ExemptionsPSC CPUC C902-3 PSCo Not CWC Item

55 Operating Revenue Other Revenue 456BOU-Boulder Muni PSC CPUC PIS-NET PSCo Not CWC Item

56 Operating Revenue Other Revenue 456FU-Future Use Earnings at Debt Rate12CP-PROD PRODSTM PSCo Not CWC Item (974,769) (974,769) (82,601) (892,168)

57 Operating Revenue Other Revenue 456IVVO-IVVO Energy Red Earnings PSC CPUC PIS-NET PSCo Not CWC Item

58 Operating Revenue Other Revenue 456PREAPP-Pre-Application Study Costs12CP-PROD PIS-NET PSCo Not CWC Item

59 Operating Revenue Other Revenue This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

60 Subtotal Other Revenue 425,741,549 (88,641,686) 337,099,863 293,832,174 43,267,689

61

62 Subtotal Other Revenues425,741,549 (88,641,686) 337,099,863 293,832,174 43,267,689

63

64 Subtotal Operating Revenue2,258,506,104 (92,661,779) 2,165,844,325 293,832,174 1,872,012,151

65

66 Cost of Sales Purchased Power This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

67 Subtotal Purchased Power

68

69 Subtotal Cost of Sales

70

71 Cost of Sales Steam Production Fuel 50100-Steam Genr Fuel ENERGY ENERGY PSCo Electric Other Fossil Fuel 37,571 37,571 2,387 35,185

72 Cost of Sales Steam Production Fuel 50100-Steam Genr Fuel ENERGY ENERGY PSCo Electric Purch Power (37,571) (37,571) (2,387) (35,185)

73 Cost of Sales Steam Production Fuel 50100-Steam Genr Fuel ENERGY ENERGY XES Electric Other Fossil Fuel 359 359 23 336

74 Cost of Sales Steam Production Fuel 50100-Steam Genr Fuel ENERGY ENERGY XES XES Other OM (359) (359) (23) (336)

75 Cost of Sales Steam Production Fuel 50110-Gas ENERGY ENERGY PSCo Electric Gas for Gen 38,363,205 38,363,205 2,436,918 35,926,287

76 Cost of Sales Steam Production Fuel 50110-Gas ENERGY ENERGY PSCo Not CWC Item (38,363,205) (38,363,205) (2,436,918) (35,926,287)

77 Cost of Sales Steam Production Fuel 50110-Gas ENERGY ENERGY XES XES Other OM 71,354 (71,354)

78 Cost of Sales Steam Production Fuel 50120-Oil ENERGY ENERGY PSCo ELectric Other Fuel & PP 182,521 182,521 11,594 170,927

79 Cost of Sales Steam Production Fuel 50120-Oil ENERGY ENERGY PSCo Not CWC Item (182,521) (182,521) (11,594) (170,927)

80 Cost of Sales Steam Production Fuel 50130-Coal ENERGY ENERGY PSCo Electric Other Fossil Fuel 136,931,861 136,931,861 8,698,224 128,233,637

81 Cost of Sales Steam Production Fuel 50130-Coal ENERGY ENERGY PSCo Not CWC Item (136,931,861) (136,931,861) (8,698,224) (128,233,637)

82 Cost of Sales Steam Production Fuel 50130-Coal ENERGY ENERGY XES XES Other OM 56,398 (56,398)


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

83 Cost of Sales Steam Production Fuel 50155-Non-Native Load Fuel ENERGY ENERGY PSCo Electric Purch Power (1,543,515) (1,543,515) (98,048) (1,445,468)

84 Cost of Sales Steam Production Fuel 50155-Non-Native Load Fuel ENERGY ENERGY PSCo Not CWC Item 1,543,515 1,543,515 98,048 1,445,468

85 Cost of Sales Steam Production Fuel 501GT-Gen Trading ENERGY ENERGY PSCo Electric Purch Power 1,543,515 (1,543,515)

86 Subtotal Steam Production Fuel175,605,338 (175,605,338)

87

88 Cost of Sales Other Production Fuel 54700-Other Operating Fuel ENERGY ENERGY PSCo Electric Gas for Gen 21,845,136 21,845,136 1,387,653 20,457,483

89 Cost of Sales Other Production Fuel 54700-Other Operating Fuel ENERGY ENERGY PSCo Not CWC Item (21,845,136) (21,845,136) (1,387,653) (20,457,483)

90 Cost of Sales Other Production Fuel 54700OTH-Other Operating Fuel ENERGY ENERGY PSCo Electric Purch Power 21,843,422 (21,843,422)

91 Cost of Sales Other Production Fuel 54700W-Other Operating Fuel ENERGY ENERGY PSCo Electric Purch Power 1,714 (1,714)

92 Cost of Sales Other Production Fuel 54710-Other Oper Fuel - Gas ENERGY ENERGY PSCo Electric Gas for Gen 222,155,693 222,155,693 14,111,836 208,043,857

93 Cost of Sales Other Production Fuel 54710-Other Oper Fuel - Gas ENERGY ENERGY PSCo Not CWC Item (222,155,693) (222,155,693) (14,111,836) (208,043,857)

94 Cost of Sales Other Production Fuel 54720-Other Oper Fuel - Oil ENERGY ENERGY PSCo ELectric Other Fuel & PP 147,751 147,751 9,385 138,366

95 Cost of Sales Other Production Fuel 54720-Other Oper Fuel - Oil ENERGY ENERGY PSCo Not CWC Item (147,751) (147,751) (9,385) (138,366)

96 Cost of Sales Other Production Fuel 54740-Non-Native Load Gas ENERGY ENERGY PSCo Electric Gas for Gen (1,610,155) (1,610,155) (102,281) (1,507,875)

97 Cost of Sales Other Production Fuel 54740-Non-Native Load Gas ENERGY ENERGY PSCo Not CWC Item 1,610,155 1,610,155 102,281 1,507,875

98 Cost of Sales Other Production Fuel 547GT-Gen Trading ENERGY ENERGY PSCo Electric Purch Power 1,610,155 (1,610,155)

99 Subtotal Other Production Fuel244,148,580 (244,148,580)

100

101 Cost of Sales Purchased Power 55500-Purchased Power ENERGY ENERGY PSCo Electric Purch Power (2,583,997) (2,583,997) (164,141) (2,419,855)

102 Cost of Sales Purchased Power 55500-Purchased Power ENERGY ENERGY PSCo Not CWC Item (157,891) 2,741,888 2,583,997 164,141 2,419,855

103 Cost of Sales Purchased Power 55501-Purchased Power-Demand 12CP-PROD PRODPUR PSCo Electric Purch Power 110,797,083 110,797,083 9,388,846 101,408,237

104 Cost of Sales Purchased Power 55501-Purchased Power-Demand 12CP-PROD PRODPUR PSCo Not CWC Item (110,797,083) (110,797,083) (9,388,846) (101,408,237)

105 Cost of Sales Purchased Power 55502-Purchased Power-Energy ENERGY ENERGY PSCo Electric Purch Power 64,792,805 64,792,805 4,115,787 60,677,018

106 Cost of Sales Purchased Power 55502-Purchased Power-Energy ENERGY ENERGY PSCo Not CWC Item 1,014,727 (65,807,532) (64,792,805) (4,115,787) (60,677,018)

107 Cost of Sales Purchased Power 55503-Pur Pwr-Non-Firm Energy ENERGY ENERGY PSCo Electric Purch Power 72,005,247 72,005,247 4,573,937 67,431,309

108 Cost of Sales Purchased Power 55503-Pur Pwr-Non-Firm Energy ENERGY ENERGY PSCo Not CWC Item (72,005,247) (72,005,247) (4,573,937) (67,431,309)

109 Cost of Sales Purchased Power 55504-Pur Pwr-Qlfyng Fac-Energy ENERGY ENERGY PSCo Electric Purch Power 3,760,438 3,760,438 238,872 3,521,566

110 Cost of Sales Purchased Power 55504-Pur Pwr-Qlfyng Fac-Energy ENERGY ENERGY PSCo Not CWC Item (3,760,438) (3,760,438) (238,872) (3,521,566)

111 Cost of Sales Purchased Power 55506-Purchased Power-Wind ENERGY ENERGY PSCo Electric Purch Power 360,052,139 360,052,139 22,871,332 337,180,807

112 Cost of Sales Purchased Power 55506-Purchased Power-Wind ENERGY ENERGY PSCo Not CWC Item (360,052,139) (360,052,139) (22,871,332) (337,180,807)

113 Cost of Sales Purchased Power 55524-Purch Pwr - Solar ENERGY ENERGY PSCo Electric Purch Power 71,496,067 71,496,067 4,541,593 66,954,474

114 Cost of Sales Purchased Power 55524-Purch Pwr - Solar ENERGY ENERGY PSCo Not CWC Item (71,496,067) (71,496,067) (4,541,593) (66,954,474)

115 Cost of Sales Purchased Power 55528-Pur Pwr Gen Trading ENERGY ENERGY PSCo Electric Purch Power 979,187 979,187 62,200 916,987

116 Cost of Sales Purchased Power 55528-Pur Pwr Gen Trading ENERGY ENERGY PSCo Not CWC Item (979,187) (979,187) (62,200) (916,987)

117 Cost of Sales Purchased Power 55529-Pur Pwr Prop Trading ENERGY ENERGY PSCo Electric Purch Power 71,085,333 71,085,333 4,515,502 66,569,831

118 Cost of Sales Purchased Power 55529-Pur Pwr Prop Trading ENERGY ENERGY PSCo Not CWC Item (71,085,333) (71,085,333) (4,515,502) (66,569,831)

119 Cost of Sales Purchased Power 55538-Purch Power Hybrid ENERGY ENERGY PSCo Electric Purch Power (14,625,928) (14,625,928) (929,072) (13,696,856)

120 Cost of Sales Purchased Power 55538-Purch Power Hybrid ENERGY ENERGY PSCo Not CWC Item 14,625,928 14,625,928 929,072 13,696,856

121 Cost of Sales Purchased Power 55710-Deferred Elec Energy Cost PSC CPUC ENERGY PSCo Not CWC Item (4,849,300) 4,849,300

122 Cost of Sales Purchased Power 55711-Deferred Pur Pwr Demand PSC CPUC ENERGY PSCo Not CWC Item (6,001,956) 6,001,956

123 Cost of Sales Purchased Power 55720-Def Elec Generation Costs PSC CPUC ENERGY PSCo Not CWC Item 945,844 (945,844)


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FERCAdjusted Total

CPUC

124 Cost of Sales Purchased Power 55725-RESA COGS PSC CPUC ENERGY PSCo Not CWC Item 53,048,842 (53,048,842)

125 Cost of Sales Purchased Power 56540-Wheeling - Intdept ENERGY ENERGY PSCo Electric Purch Power 10,153,568 10,153,568 644,978 9,508,590

126 Cost of Sales Purchased Power 56540-Wheeling - Intdept ENERGY ENERGY PSCo Not CWC Item (10,153,568) (10,153,568) (644,978) (9,508,590)

127 Subtotal Purchased Power791,912,207 (791,912,207)

128

129 Subtotal Production 1,211,666,125 (1,211,666,125)

130

131 Subtotal Cost of Sales 1,211,666,125 (1,211,666,125)

132

133 OM Steam Production Operation50000-Stm Prod Op & Supr LAB-SPO LAB-SPO PSCo Incentive Pay 11,487 (2,313) 9,174 771 8,403

134 OM Steam Production Operation50000-Stm Prod Op & Supr LAB-SPO LAB-SPO PSCo Labor OM 450,744 30,173 480,916 40,405 440,511

135 OM Steam Production Operation50000-Stm Prod Op & Supr LAB-SPO LAB-SPO PSCo Other OM 220,810 266,638 487,449 40,954 446,495

136 OM Steam Production Operation50000-Stm Prod Op & Supr LAB-SPO LAB-SPO XES Incentive Pay 216,685 (866) 215,819 18,132 197,687

137 OM Steam Production Operation50000-Stm Prod Op & Supr LAB-SPO LAB-SPO XES XES Labor OM 1,657,041 109,455 1,766,496 148,415 1,618,081

138 OM Steam Production Operation50000-Stm Prod Op & Supr LAB-SPO LAB-SPO XES XES Other OM 220,734 220,734 18,545 202,189

139 OM Steam Production Operation50160-Fuel Transportation ENERGY ENERGY PSCo Other OM 4,628,734 4,628,734 294,028 4,334,707

140 OM Steam Production Operation50170-Stm Gen Fuel ENERGY ENERGY PSCo Other OM 37,571 37,571 2,387 35,185

141 OM Steam Production Operation50170-Stm Gen Fuel ENERGY ENERGY XES XES Other OM 359 359 23 336

142 OM Steam Production Operation50180-Fuel Procurement-Labor ENERGY ENERGY PSCo Labor OM 2,850 191 3,040 193 2,847

143 OM Steam Production Operation50180-Fuel Procurement-Labor ENERGY ENERGY XES Incentive Pay 106,220 (424) 105,795 6,720 99,075

144 OM Steam Production Operation50180-Fuel Procurement-Labor ENERGY ENERGY XES XES Labor OM 617,664 40,800 658,464 41,827 616,637

145 OM Steam Production Operation50185-Fuel Handling and Procurement ENERGY ENERGY PSCo Other OM 14,383,275 14,383,275 913,658 13,469,617

146 OM Steam Production Operation50185-Fuel Handling and Procurement ENERGY ENERGY XES XES Other OM 91,934 91,934 5,840 86,094

147 OM Steam Production Operation50200-Steam Expenses Major 12CP-PROD PRODSTM PSCo Incentive Pay 182,622 (36,765) 145,857 12,360 133,497

148 OM Steam Production Operation50200-Steam Expenses Major 12CP-PROD PRODSTM PSCo Labor OM 9,494,754 635,576 10,130,329 858,435 9,271,894

149 OM Steam Production Operation50200-Steam Expenses Major ENERGY ENERGY PSCo Other OM 13,942,653 1,298,238 15,240,891 968,136 14,272,755

150 OM Steam Production Operation50500-Stm Gen Elec Exp Major 12CP-PROD PRODSTM PSCo Incentive Pay 101,055 (20,344) 80,710 6,839 73,871

151 OM Steam Production Operation50500-Stm Gen Elec Exp Major 12CP-PROD PRODSTM PSCo Labor OM 4,183,374 280,034 4,463,407 378,225 4,085,182

152 OM Steam Production Operation50500-Stm Gen Elec Exp Major ENERGY ENERGY PSCo Other OM 941,815 765,749 1,707,564 108,468 1,599,096

153 OM Steam Production Operation50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM PSCo Incentive Pay (30,710) 6,182 (24,528) (2,078) (22,449)

154 OM Steam Production Operation50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM PSCo Labor OM 2,444,370 163,625 2,607,996 220,999 2,386,997

155 OM Steam Production Operation50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM PSCo Other OM 4,735,897 116,007 4,851,904 411,146 4,440,758

156 OM Steam Production Operation50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM XES Incentive Pay 635,415 (2,539) 632,876 53,629 579,246

157 OM Steam Production Operation50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM XES XES Labor OM 3,497,102 230,999 3,728,102 315,916 3,412,186

158 OM Steam Production Operation50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM XES XES Other OM 1,527,780 1,527,780 129,463 1,398,318

159 OM Steam Production Operation50700-Stm Pow Gen Rents 12CP-PROD PRODSTM PSCo Labor OM 2,083 139 2,223 188 2,035

160 OM Steam Production Operation50700-Stm Pow Gen Rents 12CP-PROD PRODSTM PSCo Other OM 7,350 7,350 623 6,727

161 OM Steam Production Operation50700-Stm Pow Gen Rents 12CP-PROD PRODSTM XES XES Other OM 2,385,920 2,385,920 202,181 2,183,739

162 Subtotal Steam Production Operation66,697,589 3,880,555 70,578,143 5,196,429 65,381,714

163

164 OM Steam Production Maintenance51000-Stm Maint Super&Eng LAB-SPM LAB-SPM PSCo Incentive Pay 231,510 (46,607) 184,902 12,178 172,724


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At December 2022

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FERCAdjusted Total

CPUC

165 OM Steam Production Maintenance51000-Stm Maint Super&Eng LAB-SPM LAB-SPM PSCo Labor OM 1,694,005 113,396 1,807,401 119,040 1,688,361

166 OM Steam Production Maintenance51000-Stm Maint Super&Eng LAB-SPM LAB-SPM PSCo Other OM 328,255 328,255 21,620 306,636

167 OM Steam Production Maintenance51000-Stm Maint Super&Eng LAB-SPM LAB-SPM XES Incentive Pay 11,048 (44) 11,003 725 10,279

168 OM Steam Production Maintenance51000-Stm Maint Super&Eng LAB-SPM LAB-SPM XES XES Labor OM 75,270 4,972 80,242 5,285 74,957

169 OM Steam Production Maintenance51000-Stm Maint Super&Eng LAB-SPM LAB-SPM XES XES Other OM 57,040 57,040 3,757 53,283

170 OM Steam Production Maintenance51100-Stm Maint of Structures 12CP-PROD PRODSTM PSCo Incentive Pay 11,535 (2,322) 9,213 781 8,432

171 OM Steam Production Maintenance51100-Stm Maint of Structures 12CP-PROD PRODSTM PSCo Labor OM 1,206,831 80,785 1,287,616 109,111 1,178,505

172 OM Steam Production Maintenance51100-Stm Maint of Structures 12CP-PROD PRODSTM PSCo Other OM 4,889,174 4,889,174 414,304 4,474,869

173 OM Steam Production Maintenance51200-Stm Maint of Boiler Plt ENERGY ENERGY PSCo Incentive Pay 84,276 (16,966) 67,309 4,276 63,034

174 OM Steam Production Maintenance51200-Stm Maint of Boiler Plt ENERGY ENERGY PSCo Labor OM 4,419,810 295,861 4,715,670 299,550 4,416,120

175 OM Steam Production Maintenance51200-Stm Maint of Boiler Plt ENERGY ENERGY PSCo Other OM 14,926,524 14,926,524 948,167 13,978,358

176 OM Steam Production Maintenance51200-Stm Maint of Boiler Plt ENERGY ENERGY XES Incentive Pay 106,540 (426) 106,114 6,741 99,373

177 OM Steam Production Maintenance51200-Stm Maint of Boiler Plt ENERGY ENERGY XES XES Labor OM 800,576 52,882 853,457 54,214 799,244

178 OM Steam Production Maintenance51200-Stm Maint of Boiler Plt ENERGY ENERGY XES XES Other OM 101,512 101,512 6,448 95,064

179 OM Steam Production Maintenance51300-Stm Maint of Elec Plant ENERGY ENERGY PSCo Incentive Pay 81,196 (16,346) 64,849 4,119 60,730

180 OM Steam Production Maintenance51300-Stm Maint of Elec Plant ENERGY ENERGY PSCo Labor OM 2,241,379 150,037 2,391,416 151,908 2,239,508

181 OM Steam Production Maintenance51300-Stm Maint of Elec Plant ENERGY ENERGY PSCo Other OM 7,953,637 7,953,637 505,233 7,448,404

182 OM Steam Production Maintenance51300-Stm Maint of Elec Plant ENERGY ENERGY XES Incentive Pay 27,526 (110) 27,416 1,742 25,675

183 OM Steam Production Maintenance51300-Stm Maint of Elec Plant ENERGY ENERGY XES XES Labor OM 262,347 17,329 279,677 17,766 261,911

184 OM Steam Production Maintenance51300-Stm Maint of Elec Plant ENERGY ENERGY XES XES Other OM 51,259 51,259 3,256 48,003

185 OM Steam Production Maintenance51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM PSCo Incentive Pay (158,036) 31,816 (126,220) (8,018) (118,202)

186 OM Steam Production Maintenance51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM PSCo Labor OM 1,888,846 126,439 2,015,284 128,015 1,887,269

187 OM Steam Production Maintenance51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM PSCo Other OM 2,809,858 2,809,858 178,489 2,631,370

188 OM Steam Production Maintenance51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM XES Incentive Pay 3,727 (15) 3,712 236 3,477

189 OM Steam Production Maintenance51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM XES XES Labor OM 57,274 3,783 61,057 3,878 57,179

190 OM Steam Production Maintenance51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM XES XES Other OM 7,132 7,132 453 6,679

191 Subtotal Steam Production Maintenance44,170,051 794,462 44,964,513 2,993,274 41,971,239

192

193 OM Hydro Production Operation53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO PSCo Incentive Pay 3,408 (686) 2,722 231 2,492

194 OM Hydro Production Operation53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO PSCo Labor OM 122,678 8,212 130,890 11,092 119,799

195 OM Hydro Production Operation53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO PSCo Other OM 5,778 5,778 490 5,289

196 OM Hydro Production Operation53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO XES Incentive Pay 6,464 (26) 6,438 546 5,892

197 OM Hydro Production Operation53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO XES XES Labor OM 49,991 3,302 53,293 4,516 48,777

198 OM Hydro Production Operation53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO XES XES Other OM 8,443 8,443 715 7,727

199 OM Hydro Production Operation53600-Hyd Oper Water for Pwr 12CP-PROD PRODHYD PSCo Other OM 421,446 421,446 35,713 385,733

200 OM Hydro Production Operation53700-Hydro Oper Hydraulic Exp 12CP-PROD PRODHYD PSCo Incentive Pay 29,880 (6,015) 23,865 2,022 21,842

201 OM Hydro Production Operation53700-Hydro Oper Hydraulic Exp 12CP-PROD PRODHYD PSCo Labor OM 1,564,113 104,701 1,668,814 141,414 1,527,400

202 OM Hydro Production Operation53700-Hydro Oper Hydraulic Exp 12CP-PROD PRODHYD PSCo Other OM 233,067 233,067 19,750 213,317

203 OM Hydro Production Operation53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD PSCo Incentive Pay 1,941 (391) 1,551 131 1,419

204 OM Hydro Production Operation53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD PSCo Labor OM 152,568 10,213 162,781 13,794 148,987

205 OM Hydro Production Operation53800-Hyd Oper Electric Exp ENERGY ENERGY PSCo Other OM 13,366 13,366 849 12,517


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At December 2022

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FERCAdjusted Total

CPUC

206 OM Hydro Production Operation53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD PSCo Incentive Pay 634 (128) 507 43 464

207 OM Hydro Production Operation53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD PSCo Labor OM 22,182 1,485 23,667 2,005 21,661

208 OM Hydro Production Operation53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD PSCo Other OM 2,122,500 2,122,500 179,859 1,942,642

209 OM Hydro Production Operation53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD XES Incentive Pay 81,054 (324) 80,730 6,841 73,889

210 OM Hydro Production Operation53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD XES XES Labor OM 336,991 22,260 359,251 30,443 328,808

211 OM Hydro Production Operation53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD XES XES Other OM 156,434 156,434 13,256 143,178

212 OM Hydro Production Operation54000-Hyd Oper Rents 12CP-PROD PRODHYD PSCo Other OM 18,591 18,591 1,575 17,016

213 OM Hydro Production Operation54000-Hyd Oper Rents 12CP-PROD PRODHYD XES XES Other OM 359,047 359,047 30,425 328,621

214 Subtotal Hydro Production Operation5,710,577 142,603 5,853,180 495,710 5,357,471

215

216 OM Hydro Production Maintenance54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM PSCo Other OM (1,104) (1,104) (89) (1,015)

217 OM Hydro Production Maintenance54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM XES Incentive Pay 14,607 (58) 14,548 1,167 13,381

218 OM Hydro Production Maintenance54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM XES XES Labor OM 84,139 5,558 89,697 7,196 82,501

219 OM Hydro Production Maintenance54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM XES XES Other OM 16,362 16,362 1,313 15,050

220 OM Hydro Production Maintenance54200-Hyd Maint of Structures 12CP-PROD PRODHYD PSCo Incentive Pay 11,121 (2,239) 8,882 753 8,129

221 OM Hydro Production Maintenance54200-Hyd Maint of Structures 12CP-PROD PRODHYD PSCo Labor OM 518,258 34,692 552,950 46,857 506,094

222 OM Hydro Production Maintenance54200-Hyd Maint of Structures 12CP-PROD PRODHYD PSCo Other OM 334,849 334,849 28,375 306,475

223 OM Hydro Production Maintenance54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD PSCo Incentive Pay 5,638 (1,135) 4,503 382 4,122

224 OM Hydro Production Maintenance54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD PSCo Labor OM 326,901 21,883 348,784 29,556 319,228

225 OM Hydro Production Maintenance54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD PSCo Other OM 2,823,132 2,823,132 239,230 2,583,903

226 OM Hydro Production Maintenance54400-Hyd Maint of Elec Plant ENERGY ENERGY PSCo Incentive Pay 5,051 (1,017) 4,034 256 3,778

227 OM Hydro Production Maintenance54400-Hyd Maint of Elec Plant ENERGY ENERGY PSCo Labor OM 276,748 18,525 295,274 18,756 276,517

228 OM Hydro Production Maintenance54400-Hyd Maint of Elec Plant ENERGY ENERGY PSCo Other OM 568,531 568,531 36,114 532,417

229 OM Hydro Production Maintenance54400-Hyd Maint of Elec Plant ENERGY ENERGY XES Incentive Pay 541 (2) 539 34 504

230 OM Hydro Production Maintenance54400-Hyd Maint of Elec Plant ENERGY ENERGY XES XES Labor OM 2,710 179 2,889 184 2,706

231 OM Hydro Production Maintenance54400-Hyd Maint of Elec Plant ENERGY ENERGY XES XES Other OM 8,239 8,239 523 7,716

232 OM Hydro Production Maintenance54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD PSCo Incentive Pay 4,002 (806) 3,197 271 2,926

233 OM Hydro Production Maintenance54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD PSCo Labor OM 188,015 12,586 200,601 16,999 183,602

234 OM Hydro Production Maintenance54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD PSCo Other OM 78,227 78,227 6,629 71,598

235 Subtotal Hydro Production Maintenance5,265,971 88,166 5,354,137 434,505 4,919,632

236

237 OM Other Production Operation54600-Oth Oper Super&Eng LAB-OPO LAB-OPO PSCo Incentive Pay 26,569 (5,349) 21,220 1,992 19,228

238 OM Other Production Operation54600-Oth Oper Super&Eng LAB-OPO LAB-OPO PSCo Labor OM 1,069,660 71,603 1,141,262 107,156 1,034,107

239 OM Other Production Operation54600-Oth Oper Super&Eng LAB-OPO LAB-OPO PSCo Other OM 156,642 28,845 185,487 17,416 168,071

240 OM Other Production Operation54600-Oth Oper Super&Eng LAB-OPO LAB-OPO XES Incentive Pay 172,241 (688) 171,553 16,107 155,445

241 OM Other Production Operation54600-Oth Oper Super&Eng LAB-OPO LAB-OPO XES XES Labor OM 1,264,310 83,513 1,347,823 126,550 1,221,273

242 OM Other Production Operation54600-Oth Oper Super&Eng LAB-OPO LAB-OPO XES XES Other OM 152,374 152,374 14,307 138,067

243 OM Other Production Operation54600W-Oth Oper Super&Eng ENERGY LAB-OPO PSCo Other OM 1,346 (1,346)

244 OM Other Production Operation54600W-Oth Oper Super&Eng ENERGY LAB-OPO XES Incentive Pay 36,616 (146) 36,470 2,317 34,153

245 OM Other Production Operation54600W-Oth Oper Super&Eng ENERGY LAB-OPO XES XES Labor OM 256,621 16,951 273,572 17,378 256,194

246 OM Other Production Operation54600W-Oth Oper Super&Eng ENERGY LAB-OPO XES XES Other OM 82,547 82,547 5,244 77,303


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At December 2022

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FERCAdjusted Total

CPUC

247 OM Other Production Operation54700-Other Operating Fuel ENERGY ENERGY PSCo Other OM

248 OM Other Production Operation54800-Oth Oper Gen Exp 12CP-PROD PRODOP PSCo Incentive Pay 88,543 (17,825) 70,717 5,993 64,725

249 OM Other Production Operation54800-Oth Oper Gen Exp 12CP-PROD PRODOP PSCo Labor OM 5,226,966 349,891 5,576,857 472,578 5,104,279

250 OM Other Production Operation54800-Oth Oper Gen Exp 12CP-PROD PRODOP PSCo Other OM 6,359,587 1,160,000 7,519,587 637,203 6,882,384

251 OM Other Production Operation54800W-Oth Oper Gen Exp ENERGY PRODOP PSCo Other OM 26,851 (689) 26,162 1,662 24,500

252 OM Other Production Operation54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP PSCo Incentive Pay 51,333 (10,334) 40,999 3,474 37,525

253 OM Other Production Operation54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP PSCo Labor OM 2,896,019 193,859 3,089,877 261,833 2,828,044

254 OM Other Production Operation54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP PSCo Other OM 3,847,252 672,619 4,519,872 383,010 4,136,862

255 OM Other Production Operation54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP XES Incentive Pay 142,894 (571) 142,323 12,060 130,263

256 OM Other Production Operation54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP XES XES Labor OM 876,824 57,918 934,743 79,209 855,533

257 OM Other Production Operation54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP XES XES Other OM 478,783 478,783 40,572 438,212

258 OM Other Production Operation54900W-Oth Oper Misc Gen Exp ENERGY PRODOP PSCo Incentive Pay 4 (1) 4 0 3

259 OM Other Production Operation54900W-Oth Oper Misc Gen Exp ENERGY PRODOP PSCo Labor OM 323 22 345 22 323

260 OM Other Production Operation54900W-Oth Oper Misc Gen Exp ENERGY PRODOP PSCo Other OM 3,229,762 5,153,127 8,382,889 532,500 7,850,389

261 OM Other Production Operation55000-Oth Oper Rents 12CP-PROD PRODOP PSCo Other OM 86,356 86,356 7,318 79,039

262 OM Other Production Operation55000-Oth Oper Rents 12CP-PROD PRODOP XES XES Other OM 1,719,692 1,719,692 145,725 1,573,967

263 OM Other Production Operation55000-Oth Oper Rents PSC CPUC PRODOP PSCo Other OM (189,036) (189,036) (189,036)

264 OM Other Production Operation55000W-Oth Oper Rents ENERGY PRODOP PSCo Other OM 4,073,560 2,070,773 6,144,333 390,302 5,754,031

265 OM Other Production Operation55600-Load Dispatch 12CP-PROD PRODCAP PSCo Other OM 17,666 17,666 1,497 16,169

266 OM Other Production Operation55600-Load Dispatch 12CP-PROD PRODCAP XES Incentive Pay 351,377 (1,404) 349,973 29,656 320,317

267 OM Other Production Operation55600-Load Dispatch 12CP-PROD PRODCAP XES XES Labor OM 2,644,321 174,669 2,818,991 238,879 2,580,112

268 OM Other Production Operation55600-Load Dispatch 12CP-PROD PRODCAP XES XES Other OM 104,509 104,509 8,856 95,653

269 OM Other Production Operation55700-Purchased Power Other 12CP-PROD PRODCAP PSCo Other OM 284,361 (247,436) 36,924 3,129 33,795

270 OM Other Production Operation55700-Purchased Power Other 12CP-PROD PRODCAP XES Incentive Pay 393,827 (1,574) 392,253 33,239 359,014

271 OM Other Production Operation55700-Purchased Power Other 12CP-PROD PRODCAP XES XES Labor OM 4,289,084 283,313 4,572,397 387,461 4,184,936

272 OM Other Production Operation55700-Purchased Power Other 12CP-PROD PRODCAP XES XES Other OM 302,932 302,932 25,670 277,262

273 OM Other Production Operation55740-Purchased Power-Prop TradingPSC CPUC PRODCAP PSCo Labor OM (1,354,375) (1,354,375) (1,354,375)

274 OM Other Production Operation55740-Purchased Power-Prop TradingPSC CPUC PRODCAP PSCo Other OM (78,409) (78,409) (78,409)

275 OM Other Production Operation55742-Purchased Power-Gen Trading PSC CPUC PRODCAP PSCo Labor OM (399,429) (399,429) (399,429)

276 OM Other Production Operation55742-Purchased Power-Gen Trading PSC CPUC PRODCAP PSCo Other OM (3,853) (3,853) (3,853)

277 Subtotal Other Production Operation40,711,752 8,004,638 48,716,390 4,010,315 44,706,075

278

279 OM Other Production Maintenance55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM PSCo Incentive Pay 4,384 (883) 3,501 297 3,205

280 OM Other Production Maintenance55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM PSCo Labor OM 208,047 13,927 221,974 18,810 203,164

281 OM Other Production Maintenance55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM PSCo Other OM 73,199 73,199 6,203 66,996

282 OM Other Production Maintenance55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM XES Incentive Pay 113,919 (455) 113,464 9,615 103,849

283 OM Other Production Maintenance55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM XES XES Labor OM 852,038 56,281 908,318 76,970 831,348

284 OM Other Production Maintenance55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM XES XES Other OM 170,428 170,428 14,442 155,986

285 OM Other Production Maintenance55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM PSCo Incentive Pay 1,175 (237) 938 60 878

286 OM Other Production Maintenance55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM PSCo Labor OM 52,451 3,511 55,962 3,555 52,407

287 OM Other Production Maintenance55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM PSCo Other OM 1,544 1,544 98 1,446


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

288 OM Other Production Maintenance55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM XES XES Labor OM 2,640 174 2,814 179 2,636

289 OM Other Production Maintenance55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM XES XES Other OM 3,266 3,266 207 3,058

290 OM Other Production Maintenance55200-Oth Maint of Structures 12CP-PROD PRODOP PSCo Incentive Pay 18,935 (3,812) 15,123 1,281 13,841

291 OM Other Production Maintenance55200-Oth Maint of Structures 12CP-PROD PRODOP PSCo Labor OM 994,601 66,578 1,061,179 89,923 971,256

292 OM Other Production Maintenance55200-Oth Maint of Structures 12CP-PROD PRODOP PSCo Other OM 2,878,240 2,878,240 243,899 2,634,340

293 OM Other Production Maintenance55200-Oth Maint of Structures 12CP-PROD PRODOP XES Incentive Pay 2,435 (10) 2,425 205 2,219

294 OM Other Production Maintenance55200-Oth Maint of Structures 12CP-PROD PRODOP XES XES Labor OM 15,109 998 16,107 1,365 14,742

295 OM Other Production Maintenance55200-Oth Maint of Structures 12CP-PROD PRODOP XES XES Other OM 1,300 1,300 110 1,190

296 OM Other Production Maintenance55200W-Oth Maint of Structures ENERGY PRODOP PSCo Other OM 3,349,358 (3,315,519) 33,839 2,150 31,689

297 OM Other Production Maintenance55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP PSCo Incentive Pay 42,149 (8,485) 33,663 2,853 30,811

298 OM Other Production Maintenance55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP PSCo Labor OM 2,529,921 169,352 2,699,273 228,734 2,470,539

299 OM Other Production Maintenance55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP PSCo Other OM 7,044,632 507,040 7,551,672 639,922 6,911,750

300 OM Other Production Maintenance55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP XES Incentive Pay 48,117 (192) 47,925 4,061 43,864

301 OM Other Production Maintenance55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP XES XES Labor OM 345,444 22,818 368,263 31,206 337,056

302 OM Other Production Maintenance55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP XES XES Other OM 31,215 31,215 2,645 28,570

303 OM Other Production Maintenance55300W-Oth Mtc of Gen & Ele Plant ENERGY PRODOP PSCo Other OM 6,344,470 6,344,470 403,015 5,941,455

304 OM Other Production Maintenance55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP PSCo Incentive Pay 13,401 (2,698) 10,703 907 9,796

305 OM Other Production Maintenance55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP PSCo Labor OM 732,874 49,058 781,933 66,260 715,672

306 OM Other Production Maintenance55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP PSCo Other OM 1,412,278 1,412,278 119,675 1,292,603

307 OM Other Production Maintenance55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP XES Incentive Pay 737 (3) 734 62 672

308 OM Other Production Maintenance55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP XES XES Labor OM 5,815 384 6,199 525 5,673

309 OM Other Production Maintenance55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP XES XES Other OM 5,910 5,910 501 5,409

310 OM Other Production Maintenance55400W-Oth Mtc Misc Gen Plt Mjr ENERGY PRODOP PSCo Other OM (378,348) 5,198,463 4,820,115 306,185 4,513,930

311 Subtotal Other Production Maintenance26,921,681 2,756,291 29,677,972 2,275,921 27,402,051

312

313 Subtotal Production 189,477,621 15,666,715 205,144,336 15,406,153 189,738,183

314

315 OM Transmission Operations56000-Trans Oper Super & Eng TRANOPX TRANOPX PSCo Incentive Pay 19,730 (3,972) 15,758 2,624 13,133

316 OM Transmission Operations56000-Trans Oper Super & Eng TRANOPX TRANOPX PSCo Labor OM 826,064 55,296 881,360 146,781 734,580

317 OM Transmission Operations56000-Trans Oper Super & Eng TRANOPX TRANOPX PSCo Other OM 1,085,728 1,085,728 180,816 904,912

318 OM Transmission Operations56000-Trans Oper Super & Eng TRANOPX TRANOPX XES Incentive Pay 600,115 (2,398) 597,718 99,543 498,174

319 OM Transmission Operations56000-Trans Oper Super & Eng TRANOPX TRANOPX XES XES Labor OM 4,399,391 290,600 4,689,991 781,065 3,908,926

320 OM Transmission Operations56000-Trans Oper Super & Eng TRANOPX TRANOPX XES XES Other OM 1,039,328 1,039,328 173,088 866,239

321 OM Transmission Operations56110-Load Disp-Reliability TRANOPX TRANOPX PSCo Incentive Pay 1,339 (270) 1,070 178 892

322 OM Transmission Operations56110-Load Disp-Reliability TRANOPX TRANOPX PSCo Labor OM 10,667 714 11,381 1,895 9,486

323 OM Transmission Operations56110-Load Disp-Reliability TRANOPX TRANOPX PSCo Other OM 2,715 2,715 452 2,263

324 OM Transmission Operations56120-Load Disp-Monitor/Operate TRANOPX TRANOPX PSCo Incentive Pay 54,110 (10,893) 43,217 7,197 36,020

325 OM Transmission Operations56120-Load Disp-Monitor/Operate TRANOPX TRANOPX PSCo Labor OM 2,771,449 185,520 2,956,969 492,449 2,464,519

326 OM Transmission Operations56120-Load Disp-Monitor/Operate TRANOPX TRANOPX PSCo Other OM 77,205 77,205 12,858 64,347

327 OM Transmission Operations56120-Load Disp-Monitor/Operate TRANOPX TRANOPX XES Incentive Pay 20,594 (82) 20,512 3,416 17,096

328 OM Transmission Operations56120-Load Disp-Monitor/Operate TRANOPX TRANOPX XES XES Labor OM 152,970 10,104 163,075 27,158 135,917


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

329 OM Transmission Operations56120-Load Disp-Monitor/Operate TRANOPX TRANOPX XES XES Other OM 1,246,939 1,246,939 207,663 1,039,275

330 OM Transmission Operations56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX PSCo Incentive Pay 649 (131) 518 86 432

331 OM Transmission Operations56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX PSCo Labor OM 31,794 2,128 33,923 5,649 28,273

332 OM Transmission Operations56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX PSCo Other OM 79 79 13 66

333 OM Transmission Operations56150-Rel/Plan/Standards Dev TRANOPX TRANOPX XES Incentive Pay 204 (1) 203 34 169

334 OM Transmission Operations56150-Rel/Plan/Standards Dev TRANOPX TRANOPX XES XES Labor OM 2,354 155 2,509 418 2,091

335 OM Transmission Operations56150-Rel/Plan/Standards Dev TRANOPX TRANOPX XES XES Other OM 9,342 9,342 1,556 7,786

336 OM Transmission Operations56160-Trans Service Studies TRANOPX TRANOPX PSCo Other OM 26,584 26,584 4,427 22,157

337 OM Transmission Operations56160-Trans Service Studies TRANOPX TRANOPX XES Incentive Pay 2,263 (9) 2,254 375 1,879

338 OM Transmission Operations56160-Trans Service Studies TRANOPX TRANOPX XES XES Labor OM 20,376 1,346 21,722 3,618 18,104

339 OM Transmission Operations56160-Trans Service Studies TRANOPX TRANOPX XES XES Other OM (7,507) (7,507) (1,250) (6,257)

340 OM Transmission Operations56170-Gen Interconn Studies TRANOPX TRANOPX PSCo Other OM (89,994) (89,994) (14,987) (75,006)

341 OM Transmission Operations56170-Gen Interconn Studies TRANOPX TRANOPX XES Incentive Pay 38,902 (155) 38,747 6,453 32,294

342 OM Transmission Operations56170-Gen Interconn Studies TRANOPX TRANOPX XES XES Labor OM 272,406 17,994 290,400 48,363 242,037

343 OM Transmission Operations56170-Gen Interconn Studies TRANOPX TRANOPX XES XES Other OM 11,806 11,806 1,966 9,840

344 OM Transmission Operations56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX PSCo Incentive Pay 341 (69) 272 17 255

345 OM Transmission Operations56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX PSCo Labor OM 15,428 1,033 16,461 1,046 15,416

346 OM Transmission Operations56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX PSCo Other OM 3,032,785 (2,785,234) 247,552 15,725 231,827

347 OM Transmission Operations56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX XES Incentive Pay 594 (2) 591 38 554

348 OM Transmission Operations56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX XES XES Labor OM 3,501 231 3,732 237 3,495

349 OM Transmission Operations56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX XES XES Other OM 27 27 2 26

350 OM Transmission Operations56180-Rel/Plan/Standards Dev Serv PSC CPUC TRANOPX PSCo Other OM 2,785,234 2,785,234 2,785,234

351 OM Transmission Operations56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN PSCo Incentive Pay 21,676 (4,364) 17,313 2,883 14,429

352 OM Transmission Operations56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN PSCo Labor OM 1,229,385 82,295 1,311,680 218,445 1,093,235

353 OM Transmission Operations56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN PSCo Other OM 379,488 379,488 63,199 316,289

354 OM Transmission Operations56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN PSCo Incentive Pay 8,341 (1,679) 6,662 1,110 5,553

355 OM Transmission Operations56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN PSCo Labor OM 690,129 46,197 736,326 122,627 613,699

356 OM Transmission Operations56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN PSCo Other OM 375,794 375,794 62,584 313,210

357 OM Transmission Operations56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN XES Incentive Pay 6,336 (25) 6,311 1,051 5,260

358 OM Transmission Operations56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN XES XES Labor OM 41,007 2,709 43,715 7,280 36,435

359 OM Transmission Operations56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN XES XES Other OM 136,478 136,478 22,729 113,749

360 OM Transmission Operations56400-Trans Oper UG Lines PIS-TRAN PIS-TRAN PSCo Incentive Pay 90 (18) 71 12 60

361 OM Transmission Operations56400-Trans Oper UG Lines PIS-TRAN PIS-TRAN PSCo Labor OM 990 66 1,056 176 880

362 OM Transmission Operations56500-Transm of Elec By Others 12CP-PROD TRANOTH PSCo Other OM (0) (0) (0) (0)

363 OM Transmission Operations56600-Trans Oper Misc Exp TRANOPX TRANOPX PSCo Incentive Pay 62,253 (12,533) 49,720 8,280 41,440

364 OM Transmission Operations56600-Trans Oper Misc Exp TRANOPX TRANOPX PSCo Labor OM 2,371,691 158,760 2,530,451 421,418 2,109,033

365 OM Transmission Operations56600-Trans Oper Misc Exp TRANOPX TRANOPX PSCo Other OM 2,729,990 2,729,990 454,649 2,275,341

366 OM Transmission Operations56600-Trans Oper Misc Exp TRANOPX TRANOPX XES Incentive Pay 69,550 (278) 69,272 11,536 57,736

367 OM Transmission Operations56600-Trans Oper Misc Exp TRANOPX TRANOPX XES XES Labor OM 530,946 35,071 566,017 94,264 471,753

368 OM Transmission Operations56600-Trans Oper Misc Exp TRANOPX TRANOPX XES XES Other OM 2,009,035 2,009,035 334,582 1,674,453

369 OM Transmission Operations56700-Trans Rents TRANOPX TRANOPX PSCo Other OM 150,737 150,737 25,104 125,634


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

370 OM Transmission Operations56700-Trans Rents TRANOPX TRANOPX XES XES Other OM 2,202,213 2,202,213 366,753 1,835,459

371 Subtotal Transmission Operations28,696,407 853,341 29,549,747 4,429,651 25,120,097

372

373 OM Transmission Maintenance56800-Trans Mtce Super & Eng TRANMAX TRANMAX PSCo Other OM 1,939 1,939 323 1,616

374 OM Transmission Maintenance57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN PSCo Incentive Pay 20,263 (4,079) 16,183 2,695 13,488

375 OM Transmission Maintenance57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN PSCo Labor OM 1,303,218 87,237 1,390,454 231,564 1,158,890

376 OM Transmission Maintenance57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN PSCo Other OM 512,438 512,438 85,341 427,097

377 OM Transmission Maintenance57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN XES Incentive Pay 75 (0) 75 12 62

378 OM Transmission Maintenance57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN XES XES Labor OM 287 19 306 51 255

379 OM Transmission Maintenance57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN XES XES Other OM 118 118 20 99

380 OM Transmission Maintenance57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN PSCo Incentive Pay 4,994 (1,005) 3,989 664 3,324

381 OM Transmission Maintenance57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN PSCo Labor OM 321,799 21,541 343,340 57,179 286,161

382 OM Transmission Maintenance57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN PSCo Other OM 3,658,624 2,158,976 5,817,600 968,855 4,848,745

383 OM Transmission Maintenance57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN XES XES Other OM 58 58 10 48

384 OM Transmission Maintenance57300-Trans Miscellaneous Plant TRANMAX TRANMAX PSCo Other OM 11,143 11,143 1,856 9,287

385 Subtotal Transmission Maintenance5,834,956 2,262,688 8,097,644 1,348,570 6,749,074

386

387 OM Wheeling 56525-System Wheeling 12CP-TRAN TRANOTH PSCo Other OM (2,604,144) 1,171,609 (1,432,535) (252,241) (1,180,294)

388 OM Wheeling 56525-System Wheeling PSC CPUC TRANOTH PSCo Other OM 17,652,774 (3,703,342) 13,949,431 13,949,431

389 OM Wheeling 56540-Wheeling - Intdept (OM) 12CP-PROD PRODCAP PSCo Other OM 10,153,568 (748,391) 9,405,176 796,986 8,608,190

390 Subtotal Wheeling 25,202,198 (3,280,125) 21,922,073 544,745 21,377,328

391

392 Subtotal Transmission 59,733,561 (164,096) 59,569,464 6,322,966 53,246,498

393

394 OM Regional Market Expenses57510-Operations Supervision ENERGY ENERGY PSCo Incentive Pay (1) 0 (1) (0) (1)

395 OM Regional Market Expenses57510-Operations Supervision ENERGY ENERGY PSCo Labor OM (12) (1) (13) (1) (12)

396 OM Regional Market Expenses57510-Operations Supervision ENERGY ENERGY PSCo Other OM 6,299 6,299 400 5,899

397 OM Regional Market Expenses57510-Operations Supervision ENERGY ENERGY XES Incentive Pay 2,079 (8) 2,071 132 1,939

398 OM Regional Market Expenses57510-Operations Supervision ENERGY ENERGY XES XES Labor OM 43,777 2,892 46,668 2,964 43,704

399 OM Regional Market Expenses57510-Operations Supervision ENERGY ENERGY XES XES Other OM 17,608 17,608 1,118 16,489

400 OM Regional Market Expenses57520-DA & RT Mkt Admin ENERGY ENERGY XES Incentive Pay 19,488 (78) 19,411 1,233 18,178

401 OM Regional Market Expenses57520-DA & RT Mkt Admin ENERGY ENERGY XES XES Labor OM 134,241 8,867 143,109 9,091 134,018

402 OM Regional Market Expenses57520-DA & RT Mkt Admin ENERGY ENERGY XES XES Other OM 400 400 25 375

403 OM Regional Market Expenses57560-Mkt Monitoring/Compliance ENERGY ENERGY XES Incentive Pay (19) 0 (19) (1) (18)

404 OM Regional Market Expenses57560-Mkt Monitoring/Compliance ENERGY ENERGY XES XES Labor OM 859 57 916 58 858

405 OM Regional Market Expenses57570-Mkt Fac/Mon/Comp Serv ENERGY ENERGY PSCo Other OM 228,194 (363,604) (135,410) (8,602) (126,808)

406 OM Regional Market Expenses57580-Regional Market Rents ENERGY ENERGY PSCo Other OM 1,373 1,373 87 1,286

407 OM Regional Market Expenses57580-Regional Market Rents ENERGY ENERGY XES XES Other OM 26,464 26,464 1,681 24,783

408 Subtotal Regional Market Expenses480,751 (351,875) 128,876 8,186 120,689

409

410 Subtotal Regional Market Expenses480,751 (351,875) 128,876 8,186 120,689


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

411

412 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX PSCo Incentive Pay 134,286 (27,034) 107,252 392 106,860

413 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX PSCo Labor OM 6,394,821 428,067 6,822,889 24,908 6,797,980

414 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX PSCo Other OM 3,014,086 234 3,014,320 11,004 3,003,316

415 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX XES Incentive Pay 181,053 (723) 180,329 658 179,671

416 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX XES XES Labor OM 1,232,816 81,433 1,314,249 4,798 1,309,451

417 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX XES XES Other OM 697,757 697,757 2,547 695,210

418 OM Distribution Operations 58000-Dist Oper Sup & Eng PSC CPUC DISTAMI PSCo Other OM 521 521 521

419 OM Distribution Operations 58000-Dist Oper Sup & Eng PSC CPUC DISTPRI PSCo Other OM (296) (296) (296)

420 OM Distribution Operations 58000-Dist Oper Sup & Eng PSC CPUC DISTSEC PSCo Other OM (94) (94) (94)

421 OM Distribution Operations 58000-Dist Oper Sup & Eng PSC CPUC PIS-P/S PSCo Other OM (248) (248) (248)

422 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB PSCo Labor OM (1,500) (1,500) (10) (1,490)

423 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB PSCo Other OM 14,084 (96,612) (82,528) (546) (81,982)

424 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB XES Incentive Pay 31,884 (127) 31,756 210 31,546

425 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB XES XES Labor OM 244,627 16,159 260,785 1,726 259,059

426 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB XES XES Other OM 1,251,914 1,251,914 8,285 1,243,629

427 OM Distribution Operations 58100-Dist Load Dispatching PSC CPUC DISTAMI PSCo Other OM 32,912 32,912 32,912

428 OM Distribution Operations 58100-Dist Load Dispatching PSC CPUC DISTPRI PSCo Other OM 4,609 4,609 4,609

429 OM Distribution Operations 58100-Dist Load Dispatching PSC CPUC DISTSEC PSCo Other OM 32,425 32,425 32,425

430 OM Distribution Operations 58100-Dist Load Dispatching PSC CPUC PIS-P/S PSCo Labor OM 726 726 726

431 OM Distribution Operations 58100-Dist Load Dispatching PSC CPUC PIS-P/S PSCo Other OM 28,803 28,803 28,803

432 OM Distribution Operations 58200-Dist Op Station Exp PIS-DSUB DISTSUB PSCo Incentive Pay 9,817 (1,976) 7,840 52 7,788

433 OM Distribution Operations 58200-Dist Op Station Exp PIS-DSUB DISTSUB PSCo Labor OM 462,833 30,982 493,815 3,268 490,547

434 OM Distribution Operations 58200-Dist Op Station Exp PIS-DSUB DISTSUB PSCo Other OM 407,610 407,610 2,698 404,912

435 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S PSCo Incentive Pay 22,469 (4,523) 17,945 17,945

436 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S PSCo Labor OM 1,603,818 107,360 1,711,178 1,711,178

437 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S PSCo Other OM (199,177) (207,672) (406,849) (406,849)

438 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S XES Incentive Pay 13,856 (55) 13,800 13,800

439 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S XES XES Labor OM 100,270 6,623 106,893 106,893

440 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S XES XES Other OM 41,112 41,112 41,112

441 OM Distribution Operations 58300-Dist Oper Overhead Lines PSC CPUC DISTPRI PSCo Other OM 1,118 1,118 1,118

442 OM Distribution Operations 58300-Dist Oper Overhead Lines PSC CPUC DISTSEC PSCo Other OM 102,834 102,834 102,834

443 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S PSCo Incentive Pay 11,434 (2,302) 9,132 9,132

444 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S PSCo Labor OM 946,226 88,938 1,035,164 1,035,164

445 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S PSCo Other OM 6,866,596 3,837,947 10,704,543 10,704,543

446 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S XES Incentive Pay 4,022 (16) 4,006 4,006

447 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S XES XES Labor OM 29,669 1,960 31,629 31,629

448 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S XES XES Other OM 4,682 4,682 4,682

449 OM Distribution Operations 58400-Dist Op UG Elec lines PSC CPUC DISTSEC PSCo Other OM (741) (741) (741)

450 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT PSCo Incentive Pay 9,806 (1,974) 7,832 7,832

451 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT PSCo Labor OM 443,466 29,690 473,157 473,157


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

452 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT PSCo Other OM 2,574,254 2,574,254 2,574,254

453 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT XES Incentive Pay 15,210 (61) 15,149 15,149

454 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT XES XES Labor OM 126,746 8,372 135,118 135,118

455 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT XES XES Other OM 6,739 6,739 6,739

456 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET PSCo Incentive Pay 89,804 (18,079) 71,725 1,352 70,373

457 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET PSCo Labor OM 4,150,104 277,807 4,427,911 83,456 4,344,455

458 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET PSCo Other OM (1,365,574) (1,365,574) (25,738) (1,339,836)

459 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET XES Incentive Pay 27,628 (110) 27,518 519 26,999

460 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET XES XES Labor OM 217,107 14,341 231,447 4,362 227,085

461 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET XES XES Other OM 75,181 75,181 1,417 73,764

462 OM Distribution Operations 58700-Dist Oper Cust Install PIS-P/S PIS-P/S PSCo Incentive Pay 15,577 (3,136) 12,441 12,441

463 OM Distribution Operations 58700-Dist Oper Cust Install PIS-P/S PIS-P/S PSCo Labor OM 887,477 59,421 946,898 946,898

464 OM Distribution Operations 58700-Dist Oper Cust Install PIS-P/S PIS-P/S PSCo Other OM (1,167,223) (1,167,223) (1,167,223)

465 OM Distribution Operations 58700-Dist Oper Cust Install PSC CPUC PIS-P/S PSCo Other OM (116,781) (116,781) (116,781)

466 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX PSCo Incentive Pay 133,393 (26,855) 106,538 389 106,150

467 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX PSCo Labor OM 6,563,709 (376,980) 6,186,730 22,586 6,164,144

468 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX PSCo Other OM 8,903,632 (9,106,286) (202,654) (740) (201,914)

469 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX XES Incentive Pay 625,594 (2,500) 623,094 2,275 620,819

470 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX XES XES Labor OM 4,608,730 703,288 5,312,018 19,392 5,292,625

471 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX XES XES Other OM 11,824,410 11,824,410 43,167 11,781,243

472 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC DISTAMI PSCo Other OM 1,221,682 1,221,682 1,221,682

473 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC DISTPRI PSCo Labor OM 360,416 360,416 360,416

474 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC DISTPRI PSCo Other OM 1,348,710 1,348,710 1,348,710

475 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC DISTSEC PSCo Other OM 1,278,069 1,278,069 1,278,069

476 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC PIS-P/S PSCo Labor OM 1,658,355 1,658,355 1,658,355

477 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC PIS-P/S PSCo Other OM 2,996,142 2,996,142 2,996,142

478 OM Distribution Operations 58900-Dist Rents DISTOPX DISTOPX PSCo Other OM 567,257 567,257 2,071 565,186

479 OM Distribution Operations 58900-Dist Rents DISTOPX DISTOPX XES XES Other OM 5,885,155 5,885,155 21,485 5,863,670

480 Subtotal Distribution Operations68,740,747 4,763,260 73,504,007 235,983 73,268,024

481

482 OM Distribution Maintenance59000-Dist Mtc Super & Eng DISTMAX DISTMAX PSCo Other OM 395,300 395,300 99 395,201

483 OM Distribution Maintenance59000-Dist Mtc Super & Eng DISTMAX DISTMAX XES Incentive Pay 27,881 (111) 27,770 7 27,763

484 OM Distribution Maintenance59000-Dist Mtc Super & Eng DISTMAX DISTMAX XES XES Labor OM 201,137 13,286 214,423 54 214,370

485 OM Distribution Maintenance59000-Dist Mtc Super & Eng DISTMAX DISTMAX XES XES Other OM 10,416 10,416 3 10,413

486 OM Distribution Maintenance59100-Dist Mt of Structures PIS-DSUB DISTSUB PSCo Incentive Pay 6,829 (1,375) 5,454 36 5,418

487 OM Distribution Maintenance59100-Dist Mt of Structures PIS-DSUB DISTSUB PSCo Labor OM (6,829) (457) (7,286) (48) (7,237)

488 OM Distribution Maintenance59100-Dist Mt of Structures PIS-DSUB DISTSUB PSCo Other OM

489 OM Distribution Maintenance59200-Dist Mt of Station Equip PIS-DSUB DISTSUB PSCo Incentive Pay 18,330 (3,690) 14,639 97 14,543

490 OM Distribution Maintenance59200-Dist Mt of Station Equip PIS-DSUB DISTSUB PSCo Labor OM 1,237,106 82,811 1,319,917 8,735 1,311,182

491 OM Distribution Maintenance59200-Dist Mt of Station Equip PIS-DSUB DISTSUB PSCo Other OM 832,426 832,426 5,509 826,917

492 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S PSCo Incentive Pay 136,775 (27,535) 109,240 109,240


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

493 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S PSCo Labor OM 12,446,352 811,549 13,257,902 13,257,902

494 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S PSCo Other OM 26,890,903 4,635,591 31,526,494 31,526,494

495 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S XES Incentive Pay 28,916 (116) 28,801 28,801

496 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S XES XES Labor OM 201,615 13,318 214,932 214,932

497 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S XES XES Other OM 160,305 160,305 160,305

498 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PSC CPUC DISTAMI PSCo Other OM (3,749) (3,749) (3,749)

499 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PSC CPUC DISTPRI PSCo Labor OM 10,538 10,538 10,538

500 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PSC CPUC DISTPRI PSCo Other OM 94,028 94,028 94,028

501 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PSC CPUC DISTSEC PSCo Other OM 153,558 153,558 153,558

502 OM Distribution Maintenance59300-Dist Mtc of Overhead Lines PSC CPUC PIS-P/S PSCo Other OM (12) (12) (12)

503 OM Distribution Maintenance59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S PSCo Incentive Pay 21,431 (4,314) 17,116 17,116

504 OM Distribution Maintenance59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S PSCo Labor OM 2,037,802 136,414 2,174,216 2,174,216

505 OM Distribution Maintenance59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S PSCo Other OM 9,507,534 (89) 9,507,445 9,507,445

506 OM Distribution Maintenance59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S XES XES Other OM 1,207 1,207 1,207

507 OM Distribution Maintenance59400-Dist Mt of Undergrnd Line PSC CPUC DISTPRI PSCo Other OM 45 45 45

508 OM Distribution Maintenance59500-Dist Mt of Line Transform PIS-P/S PIS-P/S PSCo Other OM 1,599 1,599 1,599

509 OM Distribution Maintenance59600-Dist Mtc of Streetlights PIS-LIT DISTLIT PSCo Incentive Pay 5,141 (1,035) 4,106 4,106

510 OM Distribution Maintenance59600-Dist Mtc of Streetlights PIS-LIT DISTLIT PSCo Labor OM 248,695 16,648 265,343 265,343

511 OM Distribution Maintenance59600-Dist Mtc of Streetlights PIS-LIT DISTLIT PSCo Other OM 3,163,193 3,163,193 3,163,193

512 OM Distribution Maintenance59700-Dist Mtc of Meters PIS-MET DISTMET PSCo Incentive Pay 2,104 (424) 1,681 32 1,649

513 OM Distribution Maintenance59700-Dist Mtc of Meters PIS-MET DISTMET PSCo Labor OM 21,030 1,408 22,438 423 22,015

514 OM Distribution Maintenance59700-Dist Mtc of Meters PIS-MET DISTMET PSCo Other OM 109,457 (165,513) (56,056) (1,057) (55,000)

515 OM Distribution Maintenance59700-Dist Mtc of Meters PIS-MET DISTMET XES Incentive Pay 8,611 (34) 8,577 162 8,415

516 OM Distribution Maintenance59700-Dist Mtc of Meters PIS-MET DISTMET XES XES Labor OM 89,594 5,918 95,513 1,800 93,712

517 OM Distribution Maintenance59700-Dist Mtc of Meters PIS-MET DISTMET XES XES Other OM 3,153 3,153 59 3,094

518 OM Distribution Maintenance59700-Dist Mtc of Meters PSC CPUC DISTAMI PSCo Other OM 113,909 113,909 113,909

519 OM Distribution Maintenance59800-Dist Mtce of Dist Plant DISTMAX DISTMAX PSCo Incentive Pay 18,276 (3,679) 14,597 4 14,593

520 OM Distribution Maintenance59800-Dist Mtce of Dist Plant DISTMAX DISTMAX PSCo Labor OM 742,636 (126,347) 616,288 154 616,134

521 OM Distribution Maintenance59800-Dist Mtce of Dist Plant DISTMAX DISTMAX PSCo Other OM (16,866) (252,291) (269,157) (67) (269,089)

522 OM Distribution Maintenance59800-Dist Mtce of Dist Plant DISTMAX DISTMAX XES Incentive Pay 12,419 (50) 12,369 3 12,366

523 OM Distribution Maintenance59800-Dist Mtce of Dist Plant DISTMAX DISTMAX XES XES Labor OM 90,207 5,959 96,165 24 96,141

524 OM Distribution Maintenance59800-Dist Mtce of Dist Plant DISTMAX DISTMAX XES XES Other OM 398,806 398,806 100 398,706

525 OM Distribution Maintenance59800-Dist Mtce of Dist Plant PSC CPUC DISTPRI PSCo Labor OM 285 285 285

526 OM Distribution Maintenance59800-Dist Mtce of Dist Plant PSC CPUC DISTPRI PSCo Other OM 378,948 378,948 378,948

527 OM Distribution Maintenance59800-Dist Mtce of Dist Plant PSC CPUC PIS-P/S PSCo Labor OM 84,893 84,893 84,893

528 OM Distribution Maintenance59800-Dist Mtce of Dist Plant PSC CPUC PIS-P/S PSCo Other OM 19,598 19,598 19,598

529 Subtotal Distribution Maintenance59,053,491 5,987,880 65,041,371 16,127 65,025,244

530

531 Subtotal Distribution 127,794,238 10,751,140 138,545,378 252,110 138,293,268

532

533 OM Customer Accounting Expense90100-Cust Acct Supervise C902-3 C902-3 XES Incentive Pay 12,945 (52) 12,893 160 12,733


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

534 OM Customer Accounting Expense90100-Cust Acct Supervise C902-3 C902-3 XES XES Labor OM 81,932 5,412 87,344 1,083 86,261

535 OM Customer Accounting Expense90100-Cust Acct Supervise C902-3 C902-3 XES XES Other OM 17,320 17,320 215 17,105

536 OM Customer Accounting Expense90200-Cust Acct Meter Read PSC CPUC DISTAMI PSCo Other OM 3,425,623 3,425,623 3,425,623

537 OM Customer Accounting Expense90200-Cust Acct Meter Read PSC CPUC METREAD PSCo Incentive Pay 60,044 (12,088) 47,956 47,956

538 OM Customer Accounting Expense90200-Cust Acct Meter Read PSC CPUC METREAD PSCo Labor OM 2,605,342 174,401 2,779,743 2,779,743

539 OM Customer Accounting Expense90200-Cust Acct Meter Read PSC CPUC METREAD PSCo Other OM 1,111,103 (776,144) 334,959 334,959

540 OM Customer Accounting Expense90200-Cust Acct Meter Read PSC CPUC METREAD XES Incentive Pay 56,502 (226) 56,276 56,276

541 OM Customer Accounting Expense90200-Cust Acct Meter Read PSC CPUC METREAD XES XES Labor OM 400,266 26,439 426,705 426,705

542 OM Customer Accounting Expense90200-Cust Acct Meter Read PSC CPUC METREAD XES XES Other OM 10,798,326 10,798,326 10,798,326

543 OM Customer Accounting Expense90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT PSCo Incentive Pay 18,388 (3,702) 14,686 14,686

544 OM Customer Accounting Expense90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT PSCo Labor OM 858,843 57,494 916,337 916,337

545 OM Customer Accounting Expense90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT PSCo Other OM 3,476,813 (449,010) 3,027,803 3,027,803

546 OM Customer Accounting Expense90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT XES Incentive Pay 981,643 (3,922) 977,721 977,721

547 OM Customer Accounting Expense90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT XES XES Labor OM 7,633,472 504,225 8,137,698 8,137,698

548 OM Customer Accounting Expense90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT XES XES Other OM 4,825,817 4,825,817 4,825,817

549 OM Customer Accounting Expense90300-Cust Acct Recrds &Coll PSC FERC CUSTACCT PSCo Other OM 449,010 449,010 449,010

550 OM Customer Accounting Expense90400-Cust Acct Uncollect PSC CPUC PIS-NET PSCo Other OM 11,307,668 11,307,668 11,307,668

551 OM Customer Accounting Expense904001-Uncollectable Accounts - Non CommodityPSC CPUC PIS-NET PSCo Other OM 841,239 841,239 841,239

552 OM Customer Accounting Expense90500-Cust Acct Misc C902-3 C902-3 PSCo Incentive Pay (22) 4 (18) (0) (18)

553 OM Customer Accounting Expense90500-Cust Acct Misc C902-3 C902-3 PSCo Labor OM (173) (12) (185) (2) (182)

554 OM Customer Accounting Expense90500-Cust Acct Misc C902-3 C902-3 PSCo Other OM 98,147 98,147 1,217 96,930

555 OM Customer Accounting Expense90500-Cust Acct Misc C902-3 C902-3 XES Incentive Pay 2,590 (10) 2,580 32 2,548

556 OM Customer Accounting Expense90500-Cust Acct Misc C902-3 C902-3 XES XES Labor OM 20,429 1,349 21,779 270 21,509

557 OM Customer Accounting Expense90500-Cust Acct Misc C902-3 C902-3 XES XES Other OM 145,215 145,215 1,800 143,415

558 OM Customer Accounting ExpenseDEPINT - Customer Deposit Interest ExpensePSC CPUC PIS-P/S PSCo Other OM 501,494 501,494 501,494

559 Subtotal Customer Accounting Expense45,353,848 3,900,287 49,254,134 453,784 48,800,351

560

561 Subtotal Customer Accounts45,353,848 3,900,287 49,254,134 453,784 48,800,351

562

563 OM Customer Service Expense90800-Customer Asst Expense PSC CPUC C902-3 PSCo Incentive Pay 10,309 (2,075) 8,234 8,234

564 OM Customer Service Expense90800-Customer Asst Expense PSC CPUC C902-3 PSCo Labor OM 429,890 28,777 458,667 458,667

565 OM Customer Service Expense90800-Customer Asst Expense PSC CPUC C902-3 PSCo Other OM 106,774 3,895,674 4,002,448 4,002,448

566 OM Customer Service Expense90800-Customer Asst Expense PSC CPUC C902-3 XES Incentive Pay 29,695 (119) 29,577 29,577

567 OM Customer Service Expense90800-Customer Asst Expense PSC CPUC C902-3 XES XES Labor OM 240,411 15,880 256,291 256,291

568 OM Customer Service Expense90800-Customer Asst Expense PSC CPUC C902-3 XES XES Other OM 60,943 60,943 60,943

569 OM Customer Service Expense90812-Customer Asst Expense PSC CPUC DSM PSCo Other OM 122,731,605 (33,467,974) 89,263,631 89,263,631

570 OM Customer Service Expense909000-Informational and instruction advertising expensePSC CPUC C902-3 PSCo Other OM 632,026 (177) 631,849 631,849

571 OM Customer Service Expense909000-Informational and instruction advertising expensePSC CPUC C902-3 XES XES Other OM 389,094 389,094 389,094

572 OM Customer Service Expense910000-Misc Cust Serv Expense PSC CPUC C908_9 PSCo Incentive Pay (4) 1 (3) (3)

573 OM Customer Service Expense910000-Misc Cust Serv Expense PSC CPUC C908_9 PSCo Labor OM (28) (2) (30) (30)

574 OM Customer Service Expense910000-Misc Cust Serv Expense PSC CPUC C908_9 PSCo Other OM 16,725 16,725 16,725


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

575 OM Customer Service Expense910000-Misc Cust Serv Expense PSC CPUC C908_9 XES Incentive Pay 368 (1) 367 367

576 OM Customer Service Expense910000-Misc Cust Serv Expense PSC CPUC C908_9 XES XES Labor OM 2,486 164 2,650 2,650

577 OM Customer Service Expense910000-Misc Cust Serv Expense PSC CPUC C908_9 XES XES Other OM 17,581 17,581 17,581

578 Subtotal Customer Service Expense124,667,877 (29,529,853) 95,138,024 95,138,024

579

580 Subtotal Customer Service124,667,877 (29,529,853) 95,138,024 95,138,024

581

582 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 PSCo Incentive Pay 11,907 (2,397) 9,510 9,510

583 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 PSCo Labor OM 577,510 340,005 917,515 917,515

584 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 PSCo Other OM 1,151,832 (16,450) 1,135,382 1,135,382

585 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 XES Incentive Pay 64,209 (257) 63,953 63,953

586 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 XES XES Labor OM 466,154 30,792 496,945 496,945

587 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 XES XES Other OM 256,722 256,722 256,722

588 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 PSCo Incentive Pay (6) 1 (5) (5)

589 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 PSCo Labor OM (45) (3) (48) (48)

590 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 PSCo Other OM 23,348 23,348 23,348

591 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 XES Incentive Pay 520 (2) 518 518

592 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 XES XES Labor OM 3,618 239 3,857 3,857

593 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 XES XES Other OM 26,397 26,397 26,397

594 Subtotal Sales Expense 2,582,167 351,928 2,934,095 2,934,095

595

596 Subtotal Sales 2,582,167 351,928 2,934,095 2,934,095

597

598 OM Administrative & General Expense92000-A&G Salaries LABXAG LABXAG PSCo Incentive Pay 1,840,317 (869,779) 970,538 55,236 915,302

599 OM Administrative & General Expense92000-A&G Salaries LABXAG LABXAG PSCo Labor OM (2,993,756) (142,327) (3,136,083) (178,483) (2,957,601)

600 OM Administrative & General Expense92000-A&G Salaries LABXAG LABXAG PSCo Other OM 109,084 109,084 6,208 102,876

601 OM Administrative & General Expense92000-A&G Salaries LABXAG LABXAG PSCo Paid Time Off 6,161,274 6,161,274 350,654 5,810,620

602 OM Administrative & General Expense92000-A&G Salaries LABXAG LABXAG XES Incentive Pay 19,635,468 (11,832,798) 7,802,670 444,070 7,358,599

603 OM Administrative & General Expense92000-A&G Salaries LABXAG LABXAG XES XES Labor OM 36,460,292 2,408,366 38,868,658 2,212,117 36,656,541

604 OM Administrative & General Expense92000-A&G Salaries PSC CPUC LABXAG PSCo Labor OM (36,699) (36,699) (36,699)

605 OM Administrative & General Expense92100-A&G Office & Supplies LABXAG LABXAG PSCo Labor OM (0) (0) (0) (0) (0)

606 OM Administrative & General Expense92100-A&G Office & Supplies LABXAG LABXAG PSCo Other OM 3,473,331 (364,623) 3,108,708 176,925 2,931,783

607 OM Administrative & General Expense92100-A&G Office & Supplies LABXAG LABXAG XES XES Other OM 27,670,837 (129,005) 27,541,832 1,567,478 25,974,354

608 OM Administrative & General Expense92100-A&G Office & Supplies PSC CPUC LABXAG PSCo Other OM (16) (16) (16)

609 OM Administrative & General Expense92200-A&G Admn Transfer Crdt LABXAG LABXAG PSCo Other OM (46,517,687) (5,991,667) (52,509,354) (2,988,445) (49,520,910)

610 OM Administrative & General Expense92200-A&G Admn Transfer Crdt LABXAG LABXAG XES XES Other OM (629,138) (629,138) (35,806) (593,332)

611 OM Administrative & General Expense92200-A&G Admn Transfer Crdt PSC CPUC DISTMET PSCo Other OM (5,373,540) (5,373,540) (5,373,540)

612 OM Administrative & General Expense92200-A&G Admn Transfer Crdt PSC CPUC LABXAG PSCo Other OM 7,160,435 7,160,435 7,160,435

613 OM Administrative & General Expense92300-A&G Outside Services LABXAG LABXAG PSCo Other OM 4,015,542 754,910 4,770,452 271,499 4,498,953

614 OM Administrative & General Expense92300-A&G Outside Services LABXAG LABXAG XES XES Other OM 9,719,006 9,719,006 553,134 9,165,872

615 OM Administrative & General Expense92400-A&G Property Insurance PIS-TOT PIS-TOT PSCo Other OM 4,848,209 (12,548) 4,835,661 314,597 4,521,064


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

616 OM Administrative & General Expense92400-A&G Property Insurance PIS-TOT PIS-TOT XES XES Other OM 17,877 17,877 1,163 16,714

617 OM Administrative & General Expense92500-A&G Injuries & Damages LABXAG LABXAG PSCo Labor OM 685,930 (1,950) 683,981 38,927 645,053

618 OM Administrative & General Expense92500-A&G Injuries & Damages LABXAG LABXAG PSCo Other OM 3,269,214 892 3,270,106 186,110 3,083,996

619 OM Administrative & General Expense92500-A&G Injuries & Damages LABXAG LABXAG XES XES Labor OM (58,072) 124 (57,947) (3,298) (54,649)

620 OM Administrative & General Expense92500-A&G Injuries & Damages LABXAG LABXAG XES XES Other OM 3,743,539 3,743,539 213,055 3,530,484

621 OM Administrative & General Expense92500-A&G Injuries & Damages PSC CPUC LABXAG PSCo Labor OM 705 705 705

622 OM Administrative & General Expense926000-Employee pensions and benefitsLABXAG LABXAG PSCo Labor OM 31,778,355 32,413 31,810,768 1,810,434 30,000,334

623 OM Administrative & General Expense926000-Employee pensions and benefitsLABXAG LABXAG PSCo Other OM (4,111,678) (4,111,678) (234,006) (3,877,672)

624 OM Administrative & General Expense926000-Employee pensions and benefitsLABXAG LABXAG XES XES Labor OM 16,387,821 67,036 16,454,857 936,489 15,518,368

625 OM Administrative & General Expense926000-Employee pensions and benefitsPSC CPUC LABXAG PSCo Labor OM (181,434) (181,434) (181,434)

626 OM Administrative & General Expense92800-A&G Regulatory Comm Exp LABXAG LABXAG PSCo Incentive Pay

627 OM Administrative & General Expense92800-A&G Regulatory Comm Exp LABXAG LABXAG PSCo Labor OM 73,864 4,944 78,809 4,485 74,323

628 OM Administrative & General Expense92800-A&G Regulatory Comm Exp LABXAG LABXAG PSCo Other OM 2,978,512 (12,079,538) (9,101,026) (517,963) (8,583,063)

629 OM Administrative & General Expense92800-A&G Regulatory Comm Exp LABXAG LABXAG XES XES Other OM 29,465 29,465 1,677 27,788

630 OM Administrative & General Expense92800-A&G Regulatory Comm Exp PSC CPUC LABXAG PSCo Other OM 10,023,098 10,023,098 10,023,098

631 OM Administrative & General Expense92800-A&G Regulatory Comm Exp PSC FERC LABXAG PSCo Other OM 788,052 788,052 788,052

632 OM Administrative & General Expense92800R -Regulatory Commission ExpenseLABXAG PIS-NET PSCo Other OM 7,729,309 7,729,309 439,895 7,289,414

633 OM Administrative & General Expense92804CPUC- Reg Comm Expense PSC CPUC PIS-NET PSCo Other OM 3,214,344 3,214,344 3,214,344

634 OM Administrative & General Expense92900-A&G Duplicate Chrg Crdt PIS-TOT PIS-TOT PSCo Other OM (2,177,234) (2,177,234) (141,646) (2,035,589)

635 OM Administrative & General Expense93010-A&G General Advertising PIS-TOT PIS-TOT PSCo Other OM 503,789 (503,789)

636 OM Administrative & General Expense93010-A&G General Advertising PIS-TOT PIS-TOT XES XES Other OM 2,048,377 (2,048,377)

637 OM Administrative & General Expense93020-A&G Misc General Exp PIS-TOT PIS-TOT PSCo Other OM 914,323 (1,101,191) (186,868) (12,157) (174,711)

638 OM Administrative & General Expense93020-A&G Misc General Exp PIS-TOT PIS-TOT XES XES Other OM 2,204,742 2,204,742 143,435 2,061,307

639 OM Administrative & General Expense93020-A&G Misc General Exp PSC CPUC PIS-TOT PSCo Other OM 1,044,949 1,044,949 1,044,949

640 OM Administrative & General Expense93100-A&G Rents LABXAG PIS-TOT PSCo Other OM 135,101 (15,791,046) (15,655,944) (891,021) (14,764,923)

641 OM Administrative & General Expense93100-A&G Rents LABXAG PIS-TOT XES XES Other OM 31,170,330 31,170,330 1,773,985 29,396,345

642 OM Administrative & General Expense93100-A&G Rents PSC CPUC PIS-TOT PSCo Other OM 15,473,687 15,473,687 15,473,687

643 OM Administrative & General Expense93200-A&G Maint of Structures LABXAG LABXAG PSCo Other OM (0) (0) (0) (0)

644 OM Administrative & General Expense93500-A&G Maint of Gen PLT PIS-TOT PIS-TOT PSCo Other OM 18,062 (43,968) (25,906) (1,685) (24,221)

645 OM Administrative & General Expense93500-A&G Maint of Gen PLT PIS-TOT PIS-TOT XES XES Other OM 139,073 139,073 9,048 130,025

646 OM Administrative & General ExpenseThis line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

647 Subtotal Administrative & General Expense165,276,072 (19,532,935) 145,743,137 7,294,163 138,448,974

648

649 Subtotal A&G 165,276,072 (19,532,935) 145,743,137 7,294,163 138,448,974

650

651 Subtotal OM 715,366,135 (18,908,689) 696,457,445 29,737,363 666,720,082

652

653 Depr Expense Intangible Plant 40300-Electric Depreciation PIS-SUBT PIS-SUBT PSCo Not CWC Item 18,897,535 (18,897,535)


655



of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

657

658 Depr Expense Steam Production Plant 311999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item (24,014,148) (24,014,148) (2,034,937) (21,979,211)

659 Depr Expense Steam Production Plant 312999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item 12,148,128 12,148,128 1,029,422 11,118,706

660 Depr Expense Steam Production Plant 40300-Electric Depreciation 12CP-PROD PRODSTM PSCo Not CWC Item 135,548,423 18,769,834 154,318,257 13,076,791 141,241,466

661 Subtotal Steam Production Plant123,682,403 18,769,834 142,452,237 12,071,275 130,380,962

662

663 Depr Expense Hydraulic Production Plant40300-Electric Depreciation 12CP-PROD PRODHYD PSCo Not CWC Item 7,705,827 5,678,367 13,384,194 1,134,165 12,250,029

664 Subtotal Hydraulic Production Plant7,705,827 5,678,367 13,384,194 1,134,165 12,250,029

665

666 Depr Expense Other Production Plant 40300-Electric Depreciation 12CP-PROD PRODOP PSCo Not CWC Item 58,390,269 (332,249) 58,058,020 4,919,785 53,138,235

667 Depr Expense Other Production Plant 40300-Electric Depreciation ENERGY ENERGY PSCo Not CWC Item 67,495,563 5,885,232 73,380,794 4,661,315 68,719,479

668 Subtotal Other Production Plant125,885,832 5,552,982 131,438,814 9,581,100 121,857,714

669

670 Subtotal Production 257,274,062 30,001,183 287,275,245 22,786,540 264,488,705

671

672 Depr Expense Transmission Plant 40300-Electric Depreciation 12CP-PROD TRANINC PSCo Not CWC Item 1,035,298 1,035,298 87,730 947,568

673 Depr Expense Transmission Plant 40300-Electric Depreciation 12CP-TRAN ENERGY PSCo Not CWC Item 20 20 3 16

674 Depr Expense Transmission Plant 40300-Electric Depreciation 12CP-TRAN TRANSYS PSCo Not CWC Item 51,854,295 5,695,110 57,549,404 10,133,318 47,416,087

675 Depr Expense Transmission Plant 40300-Electric Depreciation ENERGY ENERGY PSCo Not CWC Item 4,253,624 298,516 4,552,140 289,162 4,262,978

676 Subtotal Transmission Plant57,143,237 5,993,626 63,136,863 10,510,214 52,626,649

677

678 Subtotal Transmission 57,143,237 5,993,626 63,136,863 10,510,214 52,626,649

679

680 Depr Expense Distribution Customer Installations40300-Electric Depreciation PSC CPUC DISTLIT PSCo Not CWC Item 2,783,066 (2,561,053) 222,013 222,013

681 Subtotal Distribution Customer Installations2,783,066 (2,561,053) 222,013 222,013

682

683 Depr Expense Distribution Meters 370000SGS- Meters - Smart Grid PSC CPUC DISTMET PSCo Not CWC Item 10,323 10,323 10,323

684 Depr Expense Distribution Meters 40300-Electric Depreciation PIS-MET PIS-MET PSCo Not CWC Item 6,376,078 (5,685,303) 690,775 13,020 677,755

685 Depr Expense Distribution Meters 40300-Electric Depreciation PSC CPUC DISTAMI PSCo Not CWC Item 5,657,368 5,657,368 5,657,368

686 Depr Expense Distribution Meters 40300-Electric Depreciation PSC CPUC DISTMET PSCo Not CWC Item 5,106,111 5,106,111 5,106,111

687 Subtotal Distribution Meters11,482,189 (17,612) 11,464,576 13,020 11,451,557

688

689 Depr Expense Distribution Pri/Sec 40300-Electric Depreciation 12CP-DIST DISTPRI PSCo Not CWC Item 58,983,604 7,052,645 66,036,249 66,036,249

690 Depr Expense Distribution Pri/Sec 40300-Electric Depreciation PSC CPUC DISTSEC PSCo Not CWC Item 6,506,642 773,704 7,280,346 7,280,346

691 Subtotal Distribution Pri/Sec65,490,246 7,826,349 73,316,595 73,316,595

692

693 Depr Expense Distribution Primary 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI PSCo Not CWC Item 31,072 31,072 31,072

694 Depr Expense Distribution Primary 40300-Electric Depreciation 12CP-DIST DISTPRI PSCo Not CWC Item 23,258,522 (39,043) 23,219,478 23,219,478

695 Subtotal Distribution Primary23,258,522 (7,971) 23,250,550 23,250,550

696

697 Depr Expense Distribution Secondary 40300-Electric Depreciation PSC CPUC DISTSEC PSCo Not CWC Item 11,452,761 11,452,761 11,452,761


of 239



At December 2022

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FERCAdjusted Total

CPUC

698 Subtotal Distribution Secondary11,452,761 11,452,761 11,452,761

699

700 Depr Expense Distribution Service Lines & Transformers40300-Electric Depreciation PSC CPUC DISTSRVC PSCo Not CWC Item 11,065,634 11,065,634 11,065,634

701 Subtotal Distribution Service Lines & Transformers11,065,634 11,065,634 11,065,634

702

703 Depr Expense Distribution Street Lighting & Signals40300-Electric Depreciation PSC CPUC DISTLIT PSCo Not CWC Item 5,189,106 (22,118) 5,166,989 5,166,989

704 Subtotal Distribution Street Lighting & Signals5,189,106 (22,118) 5,166,989 5,166,989

705

706 Depr Expense Distribution Subs 362000SGS- Dist Stat Equip - Smart GridPSC CPUC DISTSUB PSCo Not CWC Item 46,709 46,709 46,709

707 Depr Expense Distribution Subs 40300-Electric Depreciation PIS-DSUB PIS-DSUB PSCo Not CWC Item 16,672,942 (2,365,659) 14,307,283 94,684 14,212,599

708 Depr Expense Distribution Subs 40300-Electric Depreciation PSC CPUC DISTPRI PSCo Not CWC Item 638,915 638,915 638,915

709 Depr Expense Distribution Subs 40300-Electric Depreciation PSC CPUC DISTSEC PSCo Not CWC Item 1,641,533 1,641,533 1,641,533

710 Depr Expense Distribution Subs 40300-Electric Depreciation PSC CPUC PIS-P/S PSCo Not CWC Item (0) (0) (0)

711 Subtotal Distribution Subs16,672,942 (38,502) 16,634,439 94,684 16,539,755

712

713 Subtotal Distribution 147,394,465 5,179,092 152,573,557 107,703 152,465,854

714

715 Depr Expense General Plant 397000SGS- Gen Com Equip - Smart GridPSC CPUC PIS-SUBT PSCo Not CWC Item 1,048,142 1,048,142 1,048,142

716 Depr Expense General Plant 40300-Electric Depreciation ENERGY ENERGY PSCo Not CWC Item 20,969 20,969 1,332 19,637

717 Depr Expense General Plant 40300-Electric Depreciation PIS-SUBT PIS-SUBT PSCo Not CWC Item 23,294,346 4,775,742 28,070,088 1,859,713 26,210,375

718 Depr Expense General Plant 40300-Electric Depreciation PSC CPUC DISTAMI PSCo Not CWC Item 8,172,809 8,172,809 8,172,809

719 Depr Expense General Plant 40300-Electric Depreciation PSC CPUC DISTPRI PSCo Not CWC Item 4,147,766 4,147,766 4,147,766

720 Depr Expense General Plant 40300-Electric Depreciation PSC CPUC DISTSEC PSCo Not CWC Item 1,984,645 1,984,645 1,984,645

721 Depr Expense General Plant 40300-Electric Depreciation PSC CPUC PIS-P/S PSCo Not CWC Item 9,359,169 9,359,169 9,359,169


723


725

726 Depr Expense Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT PSCo Not CWC Item 994,446 994,446 994,446

727 Depr Expense Common Plant 397000SGS- Gen Com Equip - Smart GridPSC CPUC PIS-SUBT PSCo Not CWC Item 1,434 1,434 1,434

728 Depr Expense Common Plant 40300-Electric Depreciation PIS-SUBT PIS-SUBT PSCo Not CWC Item 68,032,206 (39,064) 67,993,143 4,504,714 63,488,429

729 Depr Expense Common Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

730 Subtotal Common Plant 69,026,652 (37,630) 68,989,022 4,504,714 64,484,308

731

732 Subtotal Common 69,026,652 (37,630) 68,989,022 4,504,714 64,484,308

733

734 Subtotal Depr Expense 573,051,266 51,727,009 624,778,275 39,770,217 585,008,058

735

736 Depr Expense: Acq Adj Other Production Plant 114000-Acq Adj Production 12CP-PROD PRODOP PSCo Not CWC Item 5,659,465 5,659,465 479,578 5,179,887

737 Subtotal Other Production Plant5,659,465 5,659,465 479,578 5,179,887

738


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

739 Subtotal Production 5,659,465 5,659,465 479,578 5,179,887

740

741 Depr Expense: Acq Adj Transmission Plant 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC PSCo Not CWC Item 183,720 183,720 15,568 168,151

742 Depr Expense: Acq Adj Transmission Plant 114002- Acq Adj Transmission 12CP-TRAN TRANSYS PSCo Not CWC Item 96,515 96,515 16,994 79,520

743 Subtotal Transmission Plant 280,234 280,234 32,563 247,672

744

745 Subtotal Transmission 280,234 280,234 32,563 247,672

746

747 Subtotal Depr Expense: Acq Adj5,939,699 5,939,699 512,141 5,427,559

748

749 Depr Expense: Excess AFUDC Steam Production Plant 182002-Excess CACJ PSC CPUC PRODSTM PSCo Not CWC Item 289,644 289,644 289,644

750 Subtotal Steam Production Plant289,644 289,644 289,644

751

752 Subtotal Excess Production 289,644 289,644 289,644

753

754 Subtotal Depr Expense: Excess AFUDC289,644 289,644 289,644

755

756 Depr Expense: PF AFUDC Transmission Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


758


760

761 Depr Expense: PF AFUDC Steam Production Plant 253006-Comanche PSC CPUC PRODSTM PSCo Not CWC Item (1,313,267) (1,313,267) (1,313,267)

762 Depr Expense: PF AFUDC Steam Production Plant 253008-Pollution Contro PSC FERC PRODSTM PSCo Not CWC Item (1,785) (1,785) (1,785)

763 Subtotal Steam Production Plant(1,315,052) (1,315,052) (1,785) (1,313,267)

764

765 Depr Expense: PF AFUDC Other Production Plant 253009-PF CACJA PSC CPUC PRODOP PSCo Not CWC Item (536,370) (536,370) (536,370)

766 Subtotal Other Production Plant(536,370) (536,370) (536,370)

767


769

770 Depr Expense: PF AFUDC Transmission Plant 253006T-Comanche Transm PSC CPUC TRANSYS PSCo Not CWC Item (2,158) (2,158) (2,158)

771 Depr Expense: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS PSCo Not CWC Item (568,657) (568,657) (568,657)

772 Subtotal Transmission Plant (570,815) (570,815) (570,815)

773

774 Subtotal PreFunded Tran (570,815) (570,815) (570,815)

775

776 Subtotal Depr Expense: PF AFUDC(2,422,237) (2,422,237) (1,785) (2,420,452)

777

778 Amortization Expense Other Regulatory Asset/Liability40300-Electric Depreciation PSC CPUC PIS-DIST PSCo Not CWC Item 3,422,678 3,422,678 3,422,678

779 Amortization Expense Other Regulatory Asset/Liability40300-Electric Depreciation PSC CPUC PIS-NET PSCo Not CWC Item (94,682) (94,682) (94,682)


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

780 Amortization Expense Other Regulatory Asset/Liability40300-Electric Depreciation PSC CPUC PIS-TOT PSCo Not CWC Item 1,916,514 1,916,514 1,916,514

781 Amortization Expense Other Regulatory Asset/Liability40300-Electric Depreciation PSC CPUC PRODSTM PSCo Not CWC Item 4,306,039 4,306,039 4,306,039

782 Amortization Expense Other Regulatory Asset/Liability40730PEDA-Pension Expense Deferral AmortizationPSC CPUC LABOR PSCo Not CWC Item (1,694,393) (1,694,393) (1,694,393)

783 Amortization Expense Other Regulatory Asset/Liability40730PPA-Prepaid Pension Asset AmortizationPSC CPUC LABOR PSCo Not CWC Item 7,663,613 7,663,613 7,663,613

784 Amortization Expense Other Regulatory Asset/Liability4073ICT-Amort of Deferred ICT Proj CostsPSC CPUC PRODCAP PSCo Not CWC Item 898,175 898,175 898,175

785 Amortization Expense Other Regulatory Asset/Liability4074-Amort of Gain PSC CPUC PIS-SUBT PSCo Not CWC Item (231,654) (231,654) (231,654)

786 Amortization Expense Other Regulatory Asset/Liability407400-Amortization of AGIS OM DeferralPSC CPUC PIS-DIST PSCo Not CWC Item 14,133,895 14,133,895 14,133,895

787 Subtotal Other Regulatory Asset/Liability7,663,613 22,656,571 30,320,184 30,320,184

788

789 Amortization Expense Plant Regulatory Asset/Liability40730C-Amortization of Deferral of Excess Property TaxesPSC CPUC PIS-TOT PSCo Not CWC Item 6,822,866 (5,068,700) 1,754,166 1,754,166

790 Amortization Expense Plant Regulatory Asset/LiabilityThis line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

791 Subtotal Plant Regulatory Asset/Liability6,822,866 (5,068,700) 1,754,166 1,754,166

792

793 Subtotal Regulatory Asset/Liability14,486,479 17,587,872 32,074,350 32,074,350

794

795 Subtotal Amortization Expense14,486,479 17,587,872 32,074,350 32,074,350

796

797 Amort: Plant Reg Assets and LiabOther Rate Base This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


799


801

802 Subtotal Amort: Plant Reg Assets and Liab

803

804 Taxes Other than Income Taxes Other Than Income408100-Tax Other Than Income Tax - PropertyPIS-TOT PIS-TOT PSCo Property Tax 163,066,155 26,395,295 189,461,450 12,325,917 177,135,533

805 Taxes Other than Income Taxes Other Than Income408101-Tax Other Than Income Tax - PayrollLABOR LABOR PSCo Payroll Tax 7,576,960 374,412 7,951,371 452,924 7,498,448

806 Taxes Other than Income Taxes Other Than Income408101-Tax Other Than Income Tax - PayrollLABOR LABOR XES Payroll Tax 6,106,626 (429,491) 5,677,135 323,379 5,353,756

807 Taxes Other than Income Taxes Other Than Income408101-Tax Other Than Income Tax - PayrollPSC CPUC LABOR PSCo Payroll Tax (74,917) (74,917) (74,917)

808 Taxes Other than Income Taxes Other Than Income408102-Tax Other Than Income Tax - Sales, Use, OtherENERGY PIS-TOT PSCo Sales & Use Tax (750,000) (750,000) (47,642) (702,358)

809 Taxes Other than Income Taxes Other Than Income408102-Tax Other Than Income Tax - Sales, Use, OtherPIS-TOT PIS-TOT PSCo Sales & Use Tax (114,925) (114,925) (7,477) (107,448)

810 Taxes Other than Income Taxes Other Than Income408102-Tax Other Than Income Tax - Sales, Use, OtherPIS-TOT PIS-TOT XES Sales & Use Tax 32,181 32,181 2,094 30,088

811 Taxes Other than Income Taxes Other Than Income40833-Other Taxes PSC CPUC PIS-NET PSCo Franchise Tax Paid 57,288,492 57,288,492 57,288,492

812 Taxes Other than Income Taxes Other Than Income40833-Other Taxes PSC CPUC PIS-NET PSCo Not CWC Item (162,184,290) (162,184,290) (162,184,290)

813 Taxes Other than Income Taxes Other Than Income40833-Other Taxes PSC CPUC PIS-NET PSCo Sales Tax Paid 104,895,798 104,895,798 104,895,798

814 Taxes Other than Income Taxes Other Than IncomeThis line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

815 Subtotal Taxes Other Than Income338,101,287 (135,918,991) 202,182,296 13,049,196 189,133,101

816

817 Subtotal Taxes Other Than Income338,101,287 (135,918,991) 202,182,296 13,049,196 189,133,101

818

819 Subtotal Taxes Other than Income338,101,287 (135,918,991) 202,182,296 13,049,196 189,133,101

820


of 239



At December 2022

Line No.





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FERCAdjusted Total

CPUC

821 Gain on Disposition of AllowancesOther Revenue This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

822 Subtotal Other Revenue

823

824 Subtotal Other Revenues

825

826 Subtotal Gain on Disposition of Allowances

827

828 Gain on Sale of Utility Plant Rate Revenue This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

829 Subtotal Rate Revenue

830

831 Gain on Sale of Utility Plant Gain on Sale 41180-Operating Income - Gains from disposition of allowances12CP-PROD ENERGY PSCo Not CWC Item (23) (23) (2) (21)

832 Subtotal Gain on Sale (23) (23) (2) (21)

833

834 Subtotal Rate Revenues (23) (23) (2) (21)

835

836 Gain on Sale of Utility Plant Other Revenue This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

837 Subtotal Other Revenue

838

839 Subtotal Other Revenues

840

841 Subtotal Gain on Sale of Utility Plant(23) (23) (2) (21)

842

843 Sch M Temp Intangible Plant Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item (9,090,824) 9,090,824


845


847

848 Sch M Temp Steam Production Plant 311999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item 574,225 574,225 48,659 525,566

849 Sch M Temp Steam Production Plant 312999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item 188,211 188,211 15,949 172,263

850 Sch M Temp Steam Production Plant Sch-M 12CP-PROD PRODSTM PSCo Not CWC Item 43,261,530 17,939,717 61,201,247 5,186,139 56,015,108

851 Subtotal Steam Production Plant44,023,966 17,939,717 61,963,684 5,250,747 56,712,936

852

853 Sch M Temp Hydraulic Production PlantSch-M 12CP-PROD PRODHYD PSCo Not CWC Item (3,199,947) 4,978,694 1,778,747 150,729 1,628,018

854 Subtotal Hydraulic Production Plant(3,199,947) 4,978,694 1,778,747 150,729 1,628,018

855

856 Sch M Temp Other Production Plant Sch-M 12CP-PROD PRODOP PSCo Not CWC Item (15,160,383) (11,004) (15,171,387) (1,285,610) (13,885,778)

857 Sch M Temp Other Production Plant Sch-M ENERGY ENERGY PSCo Not CWC Item (124,118,320) 5,895,127 (118,223,194) (7,509,807) (110,713,387)

858 Subtotal Other Production Plant(139,278,704) 5,884,122 (133,394,581) (8,795,416) (124,599,165)

859


861


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

862 Sch M Temp Transmission Plant Sch-M 12CP-PROD TRANINC PSCo Not CWC Item (1,324,511) (1,324,511) (112,238) (1,212,273)

863 Sch M Temp Transmission Plant Sch-M 12CP-TRAN ENERGY PSCo Not CWC Item (417) (417) (73) (343)

864 Sch M Temp Transmission Plant Sch-M 12CP-TRAN TRANSYS PSCo Not CWC Item (52,431,372) 5,278,613 (47,152,759) (8,302,673) (38,850,086)

865 Sch M Temp Transmission Plant Sch-M ENERGY ENERGY PSCo Not CWC Item (7,277,849) 290,215 (6,987,633) (443,870) (6,543,763)

866 Sch M Temp Transmission Plant Sch-M PSC CPUC DISTPRI PSCo Not CWC Item

867 Subtotal Transmission Plant(61,034,148) 5,568,828 (55,465,320) (8,858,855) (46,606,465)

868

869 Subtotal Transmission (61,034,148) 5,568,828 (55,465,320) (8,858,855) (46,606,465)

870

871 Sch M Temp Distribution Plant Sch-M 12CP-DIST PIS-DIST PSCo Not CWC Item

872 Subtotal Distribution Plant

873

874 Sch M Temp Distribution Customer InstallationsSch-M PSC CPUC DISTLIT PSCo Not CWC Item (3,956,937) 4,121,634 164,697 164,697

875 Subtotal Distribution Customer Installations(3,956,937) 4,121,634 164,697 164,697

876

877 Sch M Temp Distribution Meters 370000SGS- Meters - Smart Grid PSC CPUC DISTMET PSCo Not CWC Item 9,538 9,538 9,538

878 Sch M Temp Distribution Meters Sch-M PIS-MET PIS-MET PSCo Not CWC Item (23,981,223) 5,886,416 (18,094,807) (341,047) (17,753,761)

879 Sch M Temp Distribution Meters Sch-M PSC CPUC DISTAMI PSCo Not CWC Item (5,901,532) (5,901,532) (5,901,532)

880 Sch M Temp Distribution Meters Sch-M PSC CPUC DISTMET PSCo Not CWC Item (516,449) (516,449) (516,449)

881 Subtotal Distribution Meters(24,497,672) (5,578) (24,503,249) (341,047) (24,162,203)

882

883 Sch M Temp Distribution Pri/Sec Sch-M 12CP-DIST DISTPRI PSCo Not CWC Item (20,604,922) 7,005,591 (13,599,332) (13,599,332)

884 Sch M Temp Distribution Pri/Sec Sch-M PSC CPUC DISTSEC PSCo Not CWC Item (2,288,559) 768,542 (1,520,018) (1,520,018)

885 Subtotal Distribution Pri/Sec(22,893,482) 7,774,133 (15,119,349) (15,119,349)

886

887 Sch M Temp Distribution Primary 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI PSCo Not CWC Item 28,709 28,709 28,709

888 Sch M Temp Distribution Primary Sch-M 12CP-DIST DISTPRI PSCo Not CWC Item (21,052,107) (36,680) (21,088,787) (21,088,787)

889 Subtotal Distribution Primary(21,052,107) (7,971) (21,060,078) (21,060,078)

890

891 Sch M Temp Distribution Secondary Sch-M PSC CPUC DISTSEC PSCo Not CWC Item 2,276,041 2,276,041 2,276,041

892 Subtotal Distribution Secondary2,276,041 2,276,041 2,276,041

893

894 Sch M Temp Distribution Service Lines & TransformersSch-M PSC CPUC DISTSRVC PSCo Not CWC Item 2,110,741 2,110,741 2,110,741

895 Subtotal Distribution Service Lines & Transformers2,110,741 2,110,741 2,110,741

896

897 Sch M Temp Distribution Street Lighting & SignalsSch-M PSC CPUC DISTLIT PSCo Not CWC Item (181,477) (14,226) (195,702) (195,702)

898 Subtotal Distribution Street Lighting & Signals(181,477) (14,226) (195,702) (195,702)

899

900 Sch M Temp Distribution Subs 362000SGS- Dist Stat Equip - Smart GridPSC CPUC DISTSUB PSCo Not CWC Item 43,157 43,157 43,157

901 Sch M Temp Distribution Subs Sch-M PIS-DSUB PIS-DSUB PSCo Not CWC Item (8,386,276) 4,901,451 (3,484,825) (23,062) (3,461,763)

902 Sch M Temp Distribution Subs Sch-M PSC CPUC DISTPRI PSCo Not CWC Item (1,231,631) (1,231,631) (1,231,631)


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

903 Sch M Temp Distribution Subs Sch-M PSC CPUC DISTSEC PSCo Not CWC Item (3,682,103) (3,682,103) (3,682,103)

904 Sch M Temp Distribution Subs Sch-M PSC CPUC PIS-P/S PSCo Not CWC Item 0 0 0

905 Subtotal Distribution Subs (8,386,276) 30,875 (8,355,402) (23,062) (8,332,339)

906

907 Subtotal Distribution (76,581,169) 11,898,867 (64,682,302) (364,109) (64,318,193)

908

909 Sch M Temp General Plant 397000SGS- Gen Com Equip - Smart GridPSC CPUC PIS-SUBT PSCo Not CWC Item 1,048,142 1,048,142 1,048,142

910 Sch M Temp General Plant Sch-M ENERGY ENERGY PSCo Not CWC Item

911 Sch M Temp General Plant Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item (24,305,278) 13,900,089 (10,405,190) (689,370) (9,715,820)

912 Sch M Temp General Plant Sch-M PSC CPUC DISTAMI PSCo Not CWC Item (8,829,126) (8,829,126) (8,829,126)

913 Sch M Temp General Plant Sch-M PSC CPUC DISTPRI PSCo Not CWC Item (5,813,136) (5,813,136) (5,813,136)

914 Sch M Temp General Plant Sch-M PSC CPUC DISTSEC PSCo Not CWC Item (3,871,759) (3,871,759) (3,871,759)

915 Sch M Temp General Plant Sch-M PSC CPUC PIS-P/S PSCo Not CWC Item (4,188,961) (4,188,961) (4,188,961)

916 Subtotal General Plant (24,305,278) (7,754,751) (32,060,030) (689,370) (31,370,660)

917

918 Subtotal General (24,305,278) (7,754,751) (32,060,030) (689,370) (31,370,660)

919

920 Sch M Temp Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT PSCo Not CWC Item (445,160) (445,160) (445,160)

921 Sch M Temp Common Plant 397000SGS- Gen Com Equip - Smart GridPSC CPUC PIS-SUBT PSCo Not CWC Item (86) (86) (86)

922 Sch M Temp Common Plant Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item (20,572,374) 3,256,635 (17,315,739) (1,147,211) (16,168,528)

923 Sch M Temp Common Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


925

926 Subtotal Common (21,017,534) 3,256,549 (17,760,985) (1,147,211) (16,613,774)

927

928 Sch M Temp Non-Plant Tax Sch-M 12CP-PROD PRODOP PSCo Not CWC Item 125,000 125,000 10,592 114,408

929 Sch M Temp Non-Plant Tax Sch-M LABOR LABOR PSCo Not CWC Item (20,985,353) 481,259 (20,504,094) (1,167,948) (19,336,146)

930 Sch M Temp Non-Plant Tax Sch-M PIS-NET PIS-NET PSCo Not CWC Item (7,769,373) (1,443,096) (9,212,469) (602,500) (8,609,969)

931 Sch M Temp Non-Plant Tax Sch-M PIS-NET PIS-SUBT PSCo Not CWC Item (9,150) (9,150) (598) (8,552)

932 Sch M Temp Non-Plant Tax Sch-M PIS-NET PIS-TOT PSCo Not CWC Item 110,513,997 (110,513,997)

933 Sch M Temp Non-Plant Tax Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item

934 Sch M Temp Non-Plant Tax Sch-M PSC CPUC LABOR PSCo Not CWC Item 6,250,914 (0) 6,250,914 6,250,914

935 Sch M Temp Non-Plant Tax Sch-M PSC CPUC PIS-NET PSCo Not CWC Item 10,023,972 (7,077,881) 2,946,091 2,946,091

936 Sch M Temp Non-Plant Tax Sch-M PSC CPUC PRODCAP PSCo Not CWC Item 901,393 901,393 901,393

937 Sch M Temp Non-Plant Tax Sch-M PSC FERC TRANSYS PSCo Not CWC Item

938 Sch M Temp Non-Plant Tax This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

939 Subtotal Non-Plant Tax 99,051,400 (118,553,715) (19,502,315) (1,760,454) (17,741,861)

940

941 Subtotal Non-Plant ADIT 99,051,400 (118,553,715) (19,502,315) (1,760,454) (17,741,861)

942

943 Subtotal Sch M Temp (191,432,238) (67,690,864) (259,123,101) (16,213,937) (242,909,164)


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

944

945 Sch M Temp: Acq Adj Other Production Plant 114000-Acq Adj Production 12CP-PROD PRODOP PSCo Not CWC Item (11,502,487) (11,502,487) (974,710) (10,527,777)

946 Subtotal Other Production Plant(11,502,487) (11,502,487) (974,710) (10,527,777)

947

948 Subtotal Production (11,502,487) (11,502,487) (974,710) (10,527,777)

949

950 Sch M Temp: Acq Adj Transmission Plant 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC PSCo Not CWC Item (868,652) (868,652) (73,609) (795,043)

951 Sch M Temp: Acq Adj Transmission Plant 114002- Acq Adj Transmission 12CP-TRAN TRANSYS PSCo Not CWC Item (143,617) (143,617) (25,288) (118,329)

952 Subtotal Transmission Plant(1,012,269) (1,012,269) (98,897) (913,372)

953

954 Subtotal Transmission (1,012,269) (1,012,269) (98,897) (913,372)

955

956 Subtotal Sch M Temp: Acq Adj(12,514,756) (12,514,756) (1,073,607) (11,441,148)

957

958 Sch M Temp: Excess AFUDC Steam Production Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


960


962

963 Sch M Temp: Excess AFUDC Steam Production Plant 182002-Excess CACJ PSC CPUC PRODSTM PSCo Not CWC Item 96,774 96,774 96,774


965


967

968 Subtotal Sch M Temp: Excess AFUDC96,774 96,774 96,774

969

970 Sch M Temp: PF AFUDC Steam Production Plant 253006-Comanche PSC CPUC PRODSTM PSCo Not CWC Item (480,173) (480,173) (480,173)

971 Sch M Temp: PF AFUDC Steam Production Plant 253008-Pollution Contro PSC FERC PRODSTM PSCo Not CWC Item (495) (495) (495)

972 Subtotal Steam Production Plant(480,669) (480,669) (495) (480,173)

973

974 Sch M Temp: PF AFUDC Other Production Plant 253009-PF CACJA PSC CPUC PRODOP PSCo Not CWC Item (148,891) (148,891) (148,891)


976

977 Subtotal PreFunded Prod (629,559) (629,559) (495) (629,064)

978

979 Sch M Temp: PF AFUDC Transmission Plant 253006T-Comanche Transm PSC CPUC TRANSYS PSCo Not CWC Item (910) (910) (910)

980 Sch M Temp: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS PSCo Not CWC Item 1,033,045 1,033,045 1,033,045

981 Subtotal Transmission Plant1,032,135 1,032,135 1,032,135

982


984


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

985 Subtotal Sch M Temp: PF AFUDC402,576 402,576 (495) 403,071

986

987 Sch M Perm Intangible Plant Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item (2,404,089) 2,404,089


989


991

992 Sch M Perm Steam Production Plant 311999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item 0 0 0 0

993 Sch M Perm Steam Production Plant 312999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item 0 0 0 0

994 Sch M Perm Steam Production Plant Sch-M 12CP-PROD PRODSTM PSCo Not CWC Item 5,942,352 713,103 6,655,455 563,977 6,091,478

995 Subtotal Steam Production Plant5,942,352 713,103 6,655,455 563,977 6,091,478

996

997 Sch M Perm Hydraulic Production PlantSch-M 12CP-PROD PRODHYD PSCo Not CWC Item (293,681) 442,243 148,562 12,589 135,973

998 Subtotal Hydraulic Production Plant(293,681) 442,243 148,562 12,589 135,973

999

1000 Sch M Perm Other Production Plant Sch-M 12CP-PROD PRODOP PSCo Not CWC Item 294,545 (1,418) 293,126 24,839 268,287

1001 Sch M Perm Other Production Plant Sch-M ENERGY ENERGY PSCo Not CWC Item 2,903,464 42,805 2,946,269 187,154 2,759,116

1002 Subtotal Other Production Plant3,198,009 41,387 3,239,396 211,993 3,027,403

1003

1004 Subtotal Production 8,846,680 1,196,733 10,043,413 788,559 9,254,854

1005

1006 Sch M Perm Transmission Plant Sch-M 12CP-PROD TRANINC PSCo Not CWC Item 18,778 18,778 1,591 17,187

1007 Sch M Perm Transmission Plant Sch-M 12CP-TRAN ENERGY PSCo Not CWC Item 20 20 4 17

1008 Sch M Perm Transmission Plant Sch-M 12CP-TRAN TRANSYS PSCo Not CWC Item (3,143,989) 166,074 (2,977,915) (524,352) (2,453,563)

1009 Sch M Perm Transmission Plant Sch-M ENERGY ENERGY PSCo Not CWC Item 122,054 8,301 130,354 8,280 122,074

1010 Sch M Perm Transmission Plant Sch-M PSC CPUC DISTPRI PSCo Not CWC Item (0) (0) (0)

1011 Subtotal Transmission Plant(3,003,137) 174,374 (2,828,763) (514,477) (2,314,286)

1012

1013 Subtotal Transmission (3,003,137) 174,374 (2,828,763) (514,477) (2,314,286)

1014

1015 Sch M Perm Distribution Customer InstallationsSch-M PSC CPUC DISTLIT PSCo Not CWC Item (179,642) 185,039 5,397 5,397

1016 Subtotal Distribution Customer Installations(179,642) 185,039 5,397 5,397

1017

1018 Sch M Perm Distribution Meters Sch-M PIS-MET PIS-MET PSCo Not CWC Item 36,151 (7,710) 28,441 536 27,905

1019 Sch M Perm Distribution Meters Sch-M PSC CPUC DISTAMI PSCo Not CWC Item 7,710 7,710 7,710

1020 Sch M Perm Distribution Meters Sch-M PSC CPUC DISTMET PSCo Not CWC Item 3,744 3,744 3,744

1021 Subtotal Distribution Meters 39,895 39,895 536 39,359

1022

1023 Sch M Perm Distribution Pri/Sec Sch-M 12CP-DIST DISTPRI PSCo Not CWC Item (198,847) 79,580 (119,267) (119,267)

1024 Sch M Perm Distribution Pri/Sec Sch-M PSC CPUC DISTSEC PSCo Not CWC Item (22,034) 8,730 (13,303) (13,303)

1025 Subtotal Distribution Pri/Sec(220,881) 88,310 (132,570) (132,570)


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1026

1027 Sch M Perm Distribution Primary Sch-M 12CP-DIST DISTPRI PSCo Not CWC Item (156,747) (1) (156,748) (156,748)

1028 Subtotal Distribution Primary(156,747) (1) (156,748) (156,748)

1029

1030 Sch M Perm Distribution Secondary Sch-M PSC CPUC DISTSEC PSCo Not CWC Item 155,552 155,552 155,552

1031 Subtotal Distribution Secondary155,552 155,552 155,552

1032

1033 Sch M Perm Distribution Service Lines & TransformersSch-M PSC CPUC DISTSRVC PSCo Not CWC Item 82,300 82,300 82,300

1034 Subtotal Distribution Service Lines & Transformers82,300 82,300 82,300

1035

1036 Sch M Perm Distribution Street Lighting & SignalsSch-M PSC CPUC DISTLIT PSCo Not CWC Item 115,178 (677) 114,500 114,500

1037 Subtotal Distribution Street Lighting & Signals115,178 (677) 114,500 114,500

1038

1039 Sch M Perm Distribution Subs Sch-M PIS-DSUB PIS-DSUB PSCo Not CWC Item (954,900) 76,656 (878,244) (5,812) (872,432)

1040 Sch M Perm Distribution Subs Sch-M PSC CPUC DISTPRI PSCo Not CWC Item (26,399) (26,399) (26,399)

1041 Sch M Perm Distribution Subs Sch-M PSC CPUC DISTSEC PSCo Not CWC Item (49,046) (49,046) (49,046)

1042 Sch M Perm Distribution Subs Sch-M PSC CPUC PIS-P/S PSCo Not CWC Item

1043 Subtotal Distribution Subs (954,900) 1,211 (953,689) (5,812) (947,877)

1044

1045 Subtotal Distribution (1,119,245) 273,882 (845,364) (5,276) (840,087)

1046

1047 Sch M Perm General Plant Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item (432,334) (1,116,241) (1,548,575) (102,597) (1,445,978)

1048 Sch M Perm General Plant Sch-M PSC CPUC DISTAMI PSCo Not CWC Item (1,988,442) (1,988,442) (1,988,442)

1049 Sch M Perm General Plant Sch-M PSC CPUC DISTPRI PSCo Not CWC Item 124,962 124,962 124,962

1050 Sch M Perm General Plant Sch-M PSC CPUC DISTSEC PSCo Not CWC Item 32,013 32,013 32,013

1051 Sch M Perm General Plant Sch-M PSC CPUC PIS-P/S PSCo Not CWC Item 207,832 207,832 207,832

1052 Subtotal General Plant (432,334) (2,739,876) (3,172,210) (102,597) (3,069,613)

1053

1054 Subtotal General (432,334) (2,739,876) (3,172,210) (102,597) (3,069,613)

1055

1056 Sch M Perm Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT PSCo Not CWC Item 8,017 8,017 8,017

1057 Sch M Perm Common Plant Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item (599,924) (56,742) (656,666) (43,506) (613,161)

1058 Sch M Perm Common Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

1059 Subtotal Common Plant (591,907) (56,742) (648,649) (43,506) (605,143)

1060

1061 Subtotal Common (591,907) (56,742) (648,649) (43,506) (605,143)

1062

1063 Sch M Perm Non-Plant Tax Sch-M LABOR LABOR PSCo Not CWC Item 581,458 581,458 33,121 548,337

1064 Sch M Perm Non-Plant Tax Sch-M PIS-NET PIS-NET PSCo Not CWC Item

1065 Sch M Perm Non-Plant Tax Sch-M PIS-NET PIS-TOT PSCo Not CWC Item

1066 Sch M Perm Non-Plant Tax Sch-M PIS-SUBT PIS-SUBT PSCo Not CWC Item


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1067 Sch M Perm Non-Plant Tax This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

1068 Subtotal Non-Plant Tax 581,458 581,458 33,121 548,337

1069

1070 Subtotal Non-Plant ADIT 581,458 581,458 33,121 548,337

1071

1072 Subtotal Sch M Perm 1,877,426 1,252,461 3,129,886 155,824 2,974,062

1073

1074 Sch M Perm: Acq Adj Other Production Plant 114000-Acq Adj Production 12CP-PROD PRODOP PSCo Not CWC Item 10,863 10,863 921 9,942

1075 Subtotal Other Production Plant10,863 10,863 921 9,942

1076

1077 Subtotal Production 10,863 10,863 921 9,942

1078

1079 Sch M Perm: Acq Adj Transmission Plant 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC PSCo Not CWC Item 3,347 3,347 284 3,063

1080 Sch M Perm: Acq Adj Transmission Plant 114002- Acq Adj Transmission 12CP-TRAN TRANSYS PSCo Not CWC Item 3,187 3,187 561 2,626

1081 Subtotal Transmission Plant 6,534 6,534 845 5,689

1082

1083 Subtotal Transmission 6,534 6,534 845 5,689

1084

1085 Subtotal Sch M Perm: Acq Adj 17,397 17,397 1,765 15,631

1086

1087 Sch M Perm: Excess AFUDC Steam Production Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


1089


1091

1092 Sch M Perm: Excess AFUDC Steam Production Plant 182002-Excess CACJ PSC CPUC PRODSTM PSCo Not CWC Item 192,869 192,869 192,869


1094


1096

1097 Subtotal Sch M Perm: Excess AFUDC192,869 192,869 192,869

1098

1099 Sch M Perm: PF AFUDC Transmission Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


1101


1103

1104 Sch M Perm: PF AFUDC Steam Production Plant 253006-Comanche PSC CPUC PRODSTM PSCo Not CWC Item (833,093) (833,093) (833,093)

1105 Sch M Perm: PF AFUDC Steam Production Plant 253008-Pollution Contro PSC FERC PRODSTM PSCo Not CWC Item (1,290) (1,290) (1,290)

1106 Subtotal Steam Production Plant(834,383) (834,383) (1,290) (833,093)

1107


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1108 Sch M Perm: PF AFUDC Other Production Plant 253009-PF CACJA PSC CPUC PRODOP PSCo Not CWC Item (387,479) (387,479) (387,479)


1110


1112

1113 Sch M Perm: PF AFUDC Transmission Plant 253006T-Comanche Transm PSC CPUC TRANSYS PSCo Not CWC Item (1,248) (1,248) (1,248)

1114 Sch M Perm: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS PSCo Not CWC Item 3,243,886 3,243,886 3,243,886

1115 Subtotal Transmission Plant3,242,638 3,242,638 3,242,638

1116


1118

1119 Schedule M NOL

1120

1121 Subtotal Sch M Perm: PF AFUDC2,020,776 2,020,776 (1,290) 2,022,066

1122

1123 Deferred Taxes Intangible Plant 410100-Deferred Income Tax PIS-SUBT PIS-SUBT PSCo Not CWC Item 1,920,192 (1,920,192)


1125


1127

1128 Deferred Taxes Steam Production Plant 311999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item (220,672) (220,672) (18,700) (201,972)

1129 Deferred Taxes Steam Production Plant 312999-Steam Prod Accum RA Depr End Bal Lump Adj12CP-PROD PRODSTM PSCo Not CWC Item (72,772) (72,772) (6,167) (66,606)

1130 Deferred Taxes Steam Production Plant 410100-Deferred Income Tax 12CP-PROD PRODSTM PSCo Not CWC Item (20,720,108) (5,964,902) (26,685,010) (2,261,264) (24,423,746)

1131 Deferred Taxes Steam Production Plant CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 57,163 57,163 4,273 52,890

1132 Subtotal Steam Production Plant(21,013,552) (5,907,739) (26,921,291) (2,281,857) (24,639,434)

1133

1134 Deferred Taxes Hydraulic Production Plant410100-Deferred Income Tax 12CP-PROD PRODHYD PSCo Not CWC Item 205,098 (1,521,543) (1,316,446) (111,554) (1,204,891)

1135 Deferred Taxes Hydraulic Production PlantCWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 76,010 76,010 5,682 70,328

1136 Subtotal Hydraulic Production Plant205,098 (1,445,533) (1,240,435) (105,872) (1,134,563)

1137

1138 Deferred Taxes Other Production Plant 410100-Deferred Income Tax 12CP-PROD PRODOP PSCo Not CWC Item 2,404,143 2,709 2,406,852 203,954 2,202,897

1139 Deferred Taxes Other Production Plant 410100-Deferred Income Tax ENERGY ENERGY PSCo Not CWC Item 30,471,671 (2,015,849) 28,455,822 1,807,579 26,648,244

1140 Deferred Taxes Other Production Plant CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 126,285 126,285 9,441 116,844

1141 Subtotal Other Production Plant32,875,814 (1,886,855) 30,988,959 2,020,974 28,967,985

1142

1143 Subtotal Production 12,067,360 (9,240,127) 2,827,233 (366,755) 3,193,988

1144

1145 Deferred Taxes Transmission Plant 410100-Deferred Income Tax 12CP-PROD TRANINC PSCo Not CWC Item 327,769 327,769 27,775 299,994

1146 Deferred Taxes Transmission Plant 410100-Deferred Income Tax 12CP-TRAN ENERGY PSCo Not CWC Item 102 102 18 84

1147 Deferred Taxes Transmission Plant 410100-Deferred Income Tax 12CP-TRAN TRANSYS PSCo Not CWC Item 9,999,339 (1,503,470) 8,495,870 1,495,955 6,999,914

1148 Deferred Taxes Transmission Plant 410100-Deferred Income Tax ENERGY ENERGY PSCo Not CWC Item 1,787,067 (71,442) 1,715,625 108,980 1,606,644


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1149 Deferred Taxes Transmission Plant 410100-Deferred Income Tax PSC CPUC DISTPRI PSCo Not CWC Item

1150 Deferred Taxes Transmission Plant CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 415,550 415,550 31,065 384,485

1151 Subtotal Transmission Plant12,114,278 (1,159,362) 10,954,916 1,663,794 9,291,122

1152

1153 Subtotal Transmission 12,114,278 (1,159,362) 10,954,916 1,663,794 9,291,122

1154

1155 Deferred Taxes Distribution Plant 410100-Deferred Income Tax 12CP-DIST PIS-DIST PSCo Not CWC Item

1156 Subtotal Distribution Plant

1157

1158 Deferred Taxes Distribution Customer Installations410100-Deferred Income Tax PSC CPUC DISTLIT PSCo Not CWC Item 948,153 (1,012,191) (64,038) (64,038)

1159 Deferred Taxes Distribution Customer InstallationsCWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 0 0 0 0

1160 Subtotal Distribution Customer Installations948,153 (1,012,191) (64,038) 0 (64,038)

1161

1162 Deferred Taxes Distribution Meters 370000SGS- Meters - Smart Grid PSC CPUC DISTMET PSCo Not CWC Item (3,624) (3,624) (3,624)

1163 Deferred Taxes Distribution Meters 410100-Deferred Income Tax PIS-MET PIS-MET PSCo Not CWC Item 5,612,253 (1,449,753) 4,162,500 78,454 4,084,046

1164 Deferred Taxes Distribution Meters 410100-Deferred Income Tax PSC CPUC DISTAMI PSCo Not CWC Item 1,456,528 1,456,528 1,456,528

1165 Deferred Taxes Distribution Meters 410100-Deferred Income Tax PSC CPUC DISTMET PSCo Not CWC Item 42,159 42,159 42,159

1166 Deferred Taxes Distribution Meters CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item

1167 Subtotal Distribution Meters5,654,412 3,151 5,657,562 78,454 5,579,109

1168

1169 Deferred Taxes Distribution Pri/Sec 410100-Deferred Income Tax 12CP-DIST DISTPRI PSCo Not CWC Item 1,818,173 (2,168,100) (349,927) (349,927)

1170 Deferred Taxes Distribution Pri/Sec 410100-Deferred Income Tax PSC CPUC DISTSEC PSCo Not CWC Item 406,850 (237,849) 169,000 169,000

1171 Deferred Taxes Distribution Pri/Sec CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 101,263 101,263 7,570 93,693

1172 Subtotal Distribution Pri/Sec2,225,023 (2,304,687) (79,664) 7,570 (87,234)

1173

1174 Deferred Taxes Distribution Primary 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI PSCo Not CWC Item (10,908) (10,908) (10,908)

1175 Deferred Taxes Distribution Primary 410100-Deferred Income Tax 12CP-DIST DISTPRI PSCo Not CWC Item 4,773,157 12,870 4,786,027 4,786,027

1176 Deferred Taxes Distribution Primary CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 49,391 49,391 3,692 45,699

1177 Subtotal Distribution Primary4,773,157 51,353 4,824,510 3,692 4,820,818

1178

1179 Deferred Taxes Distribution Secondary 410100-Deferred Income Tax PSC CPUC DISTSEC PSCo Not CWC Item (1,593,425) (1,593,425) (1,593,425)

1180 Deferred Taxes Distribution Secondary CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 0 0 0 0

1181 Subtotal Distribution Secondary(1,593,425) 0 (1,593,425) 0 (1,593,425)

1182

1183 Deferred Taxes Distribution Service Lines & Transformers410100-Deferred Income Tax PSC CPUC DISTSRVC PSCo Not CWC Item (1,026,102) (1,026,102) (1,026,102)

1184 Deferred Taxes Distribution Service Lines & TransformersCWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 0 0 0 0

1185 Subtotal Distribution Service Lines & Transformers(1,026,102) 0 (1,026,102) 0 (1,026,102)

1186

1187 Deferred Taxes Distribution Street Lighting & Signals410100-Deferred Income Tax PSC CPUC DISTLIT PSCo Not CWC Item (130,199) 3,511 (126,688) (126,688)

1188 Deferred Taxes Distribution Street Lighting & SignalsCWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 7,462 7,462 558 6,904

1189 Subtotal Distribution Street Lighting & Signals(130,199) 10,973 (119,227) 558 (119,784)


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1190

1191 Deferred Taxes Distribution Subs 362000SGS- Dist Stat Equip - Smart GridPSC CPUC DISTSUB PSCo Not CWC Item (16,397) (16,397) (16,397)

1192 Deferred Taxes Distribution Subs 410100-Deferred Income Tax PIS-DSUB PIS-DSUB PSCo Not CWC Item 1,515,613 (1,191,754) 323,859 2,143 321,716

1193 Deferred Taxes Distribution Subs 410100-Deferred Income Tax PSC CPUC DISTPRI PSCo Not CWC Item 302,190 302,190 302,190

1194 Deferred Taxes Distribution Subs 410100-Deferred Income Tax PSC CPUC DISTSEC PSCo Not CWC Item 908,761 908,761 908,761

1195 Deferred Taxes Distribution Subs 410100-Deferred Income Tax PSC CPUC PIS-P/S PSCo Not CWC Item (0) (0) (0)

1196 Deferred Taxes Distribution Subs CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 153,776 153,776 11,496 142,280

1197 Subtotal Distribution Subs 1,515,613 156,576 1,672,189 13,639 1,658,551

1198

1199 Subtotal Distribution 12,366,631 (3,094,824) 9,271,807 103,913 9,167,894

1200

1201 Deferred Taxes General Plant 397000SGS- Gen Com Equip - Smart GridPSC CPUC PIS-SUBT PSCo Not CWC Item (398,233) (398,233) (398,233)

1202 Deferred Taxes General Plant 410100-Deferred Income Tax ENERGY ENERGY PSCo Not CWC Item

1203 Deferred Taxes General Plant 410100-Deferred Income Tax PIS-SUBT PIS-SUBT PSCo Not CWC Item 4,866,590 (4,015,355) 851,235 56,396 794,838

1204 Deferred Taxes General Plant 410100-Deferred Income Tax PSC CPUC DISTAMI PSCo Not CWC Item 2,179,072 2,179,072 2,179,072

1205 Deferred Taxes General Plant 410100-Deferred Income Tax PSC CPUC DISTPRI PSCo Not CWC Item 1,434,711 1,434,711 1,434,711

1206 Deferred Taxes General Plant 410100-Deferred Income Tax PSC CPUC DISTSEC PSCo Not CWC Item 955,569 955,569 955,569

1207 Deferred Taxes General Plant 410100-Deferred Income Tax PSC CPUC PIS-P/S PSCo Not CWC Item 1,033,856 1,033,856 1,033,856

1208 Deferred Taxes General Plant CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 453,874 453,874 33,930 419,944

1209 Subtotal General Plant 4,866,590 1,643,495 6,510,085 90,326 6,419,758

1210

1211 Subtotal General 4,866,590 1,643,495 6,510,085 90,326 6,419,758

1212

1213 Deferred Taxes Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT PSCo Not CWC Item 107,140 107,140 107,140

1214 Deferred Taxes Common Plant 397000SGS- Gen Com Equip - Smart GridPSC CPUC PIS-SUBT PSCo Not CWC Item 21 21 21

1215 Deferred Taxes Common Plant 410100-Deferred Income Tax PIS-SUBT PIS-SUBT PSCo Not CWC Item 2,024,967 (873,316) 1,151,651 76,300 1,075,351

1216 Deferred Taxes Common Plant CWIPINT-Interest on CWIP CWIP CWIP PSCo Not CWC Item 243,113 243,113 18,174 224,939

1217 Subtotal Common Plant 2,132,107 (630,182) 1,501,925 94,474 1,407,451

1218

1219 Subtotal Common 2,132,107 (630,182) 1,501,925 94,474 1,407,451

1220

1221 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax 12CP-PROD PRODOP PSCo Not CWC Item (30,771) (30,771) (2,608) (28,164)

1222 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax LABOR LABOR PSCo Not CWC Item 5,165,964 (118,471) 5,047,493 287,514 4,759,979

1223 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PIS-NET PIS-NET PSCo Not CWC Item 1,881,540 355,247 2,236,787 146,287 2,090,500

1224 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PIS-NET PIS-SUBT PSCo Not CWC Item 2,252 2,252 147 2,105

1225 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PIS-NET PIS-TOT PSCo Not CWC Item (738) 738

1226 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PIS-NET PRODSTM PSCo Not CWC Item

1227 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PSC CPUC LABOR PSCo Not CWC Item (1,538,788) (2,088,213) (3,627,001) (3,627,001)

1228 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PSC CPUC PIS-NET PSCo Not CWC Item (2,467,601) 2,375,571 (92,030) (92,030)

1229 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PSC CPUC PRODCAP PSCo Not CWC Item (221,896) (221,896) (221,896)

1230 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PSC CPUC PRODSTM PSCo Not CWC Item 41,047 41,047 41,047


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1231 Deferred Taxes Non-Plant Tax 410100-Deferred Income Tax PSC FERC TRANSYS PSCo Not CWC Item

1232 Deferred Taxes Non-Plant Tax This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

1233 Subtotal Non-Plant Tax 2,789,963 565,918 3,355,881 431,340 2,924,541

1234

1235 Subtotal Non-Plant ADIT 2,789,963 565,918 3,355,881 431,340 2,924,541

1236

1237 Subtotal Deferred Taxes 48,257,120 (13,835,274) 34,421,847 2,017,092 32,404,755

1238

1239 Deferred Taxes: Acq Adj Other Production Plant 114000-Acq Adj Production 12CP-PROD PRODOP PSCo Not CWC Item 2,803,620 2,803,620 237,576 2,566,044


1241


1243

1244 Deferred Taxes: Acq Adj Transmission Plant 114001- Acq Adj Trans Serving Production12CP-PROD TRANINC PSCo Not CWC Item 213,768 213,768 18,115 195,654

1245 Deferred Taxes: Acq Adj Transmission Plant 114002- Acq Adj Transmission 12CP-TRAN TRANSYS PSCo Not CWC Item 31,559 31,559 5,557 26,002

1246 Subtotal Transmission Plant 245,327 245,327 23,671 221,656

1247

1248 Deferred Taxes: Acq Adj Transmission Serving Production PlantThis line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


1250

1251 Subtotal Transmission 245,327 245,327 23,671 221,656

1252

1253 Subtotal Deferred Taxes: Acq Adj3,048,947 3,048,947 261,248 2,787,700

1254

1255 Deferred Taxes: Excess AFUDCSteam Production Plant 182002-Excess CACJ PSC CPUC PRODSTM PSCo Not CWC Item (36,775) (36,775) (36,775)

1256 Subtotal Steam Production Plant(36,775) (36,775) (36,775)

1257

1258 Subtotal Excess Production (36,775) (36,775) (36,775)

1259

1260 Subtotal Deferred Taxes: Excess AFUDC(36,775) (36,775) (36,775)

1261

1262 Deferred Taxes: PF AFUDC Transmission Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


1264


1266

1267 Deferred Taxes: PF AFUDC Steam Production Plant 253006-Comanche PSC CPUC PRODSTM PSCo Not CWC Item 182,317 182,317 182,317

1268 Deferred Taxes: PF AFUDC Steam Production Plant 253008-Pollution Contro PSC FERC PRODSTM PSCo Not CWC Item 188 188 188

1269 Subtotal Steam Production Plant182,505 182,505 188 182,317

1270

1271 Deferred Taxes: PF AFUDC Other Production Plant 253009-PF CACJA PSC CPUC PRODOP PSCo Not CWC Item 56,588 56,588 56,588


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1272 Subtotal Other Production Plant56,588 56,588 56,588

1273

1274 Subtotal PreFunded Prod 239,094 239,094 188 238,906

1275

1276 Deferred Taxes: PF AFUDC Transmission Plant 253006T-Comanche Transm PSC CPUC TRANSYS PSCo Not CWC Item 345 345 345

1277 Deferred Taxes: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS PSCo Not CWC Item (241,609) (241,609) (241,609)

1278 Subtotal Transmission Plant (241,263) (241,263) (241,263)

1279

1280 Subtotal PreFunded Tran (241,263) (241,263) (241,263)

1281

1282 Deferred Taxes NOL

1283

1284 Subtotal Deferred Taxes: PF AFUDC(2,170) (2,170) 188 (2,358)

1285

1286 ITC Amortized Other Production Plant 41140- Investment Tax Credit Adjustments12CP-PROD PRODOP PSCo Not CWC Item (43,734) (43,734) (3,706) (40,028)

1287 Subtotal Other Production Plant(43,734) (43,734) (3,706) (40,028)

1288

1289 Subtotal Production (43,734) (43,734) (3,706) (40,028)

1290

1291 ITC Amortized Distribution Primary 41140- Investment Tax Credit Adjustments12CP-DIST DISTPRI PSCo Not CWC Item (2,086,802) (2,086,802) (2,086,802)

1292 Subtotal Distribution Primary(2,086,802) (2,086,802) (2,086,802)

1293

1294 ITC Amortized Distribution Secondary 41140- Investment Tax Credit AdjustmentsPSC CPUC DISTSEC PSCo Not CWC Item (9,575) (9,575) (9,575)

1295 Subtotal Distribution Secondary(9,575) (9,575) (9,575)

1296

1297 Subtotal Distribution (2,096,377) (2,096,377) (2,096,377)

1298

1299 ITC Amortized Other Tax This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

1300 Subtotal Other Tax

1301

1302 Subtotal Taxes Other Than Income

1303

1304 ITC Amortized General Plant 41140- Investment Tax Credit AdjustmentsPIS-SUBT PIS-SUBT PSCo Not CWC Item (1,754) (1,754) (116) (1,637)

1305 Subtotal General Plant (1,754) (1,754) (116) (1,637)

1306

1307 Subtotal General (1,754) (1,754) (116) (1,637)

1308

1309 Subtotal ITC Amortized (2,141,865) (2,141,865) (3,822) (2,138,043)

1310

1311 Tax Credits Non-Plant Tax SchM-119 - Electric Vehicle Credit PIS-NET PIS-NET PSCo Not CWC Item

1312 Tax Credits Non-Plant Tax SchM-132 - Enterprise Zone Credit PIS-NET PIS-NET PSCo Not CWC Item


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1313 Tax Credits Non-Plant Tax SchM-132 - Enterprise Zone Credit PSC CPUC PIS-NET PSCo Not CWC Item (367,401) (367,401) (367,401)

1314 Tax Credits Non-Plant Tax SchM-137 - R&E Credit PIS-SUBT PIS-SUBT PSCo Not CWC Item (4,504,000) (4,504,000) (298,401) (4,205,599)

1315 Tax Credits Non-Plant Tax SchM-145 - State Credit Valuation Allowance - StPIS-NET PIS-NET PSCo Not CWC Item

1316 Tax Credits Non-Plant Tax SchM-146 - State Tax Deduction Cash Vs Accrual - 190PSC CPUC PIS-NET PSCo Not CWC Item 3,266 3,266 3,266

1317 Tax Credits Non-Plant Tax SchM-149 - Windpower Credit PIS-NET PIS-TOT PSCo Not CWC Item (110,511,000) 110,511,000

1318 Tax Credits Non-Plant Tax SchM-259 - ITC Credit FD PIS-NET PIS-NET PSCo Not CWC Item

1319 Tax Credits Non-Plant Tax This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

1320 Subtotal Non-Plant Tax (115,015,000) 110,146,865 (4,868,135) (298,401) (4,569,734)

1321

1322 Subtotal Non-Plant ADIT(115,015,000) 110,146,865 (4,868,135) (298,401) (4,569,734)

1323

1324 Subtotal Tax Credits (115,015,000) 110,146,865 (4,868,135) (298,401) (4,569,734)

1325

1326 AFUDC Intangible Plant 419100-AFUDC Debt PIS-SUBT PIS-SUBT PSCo Not CWC Item 1,014,852 (1,014,852)

1327 AFUDC Intangible Plant 432000-AFUDC Equity PIS-SUBT PIS-SUBT PSCo Not CWC Item 3,093,199 (3,093,199)


1329


1331

1332 AFUDC Steam Production Plant 419100-AFUDC Debt 12CP-PROD PRODSTM PSCo Not CWC Item 207,447 207,447 17,579 189,868

1333 AFUDC Steam Production Plant 432000-AFUDC Equity 12CP-PROD PRODSTM PSCo Not CWC Item 632,286 632,286 53,579 578,706

1334 Subtotal Steam Production Plant839,733 839,733 71,158 768,575

1335

1336 AFUDC Hydraulic Production Plant419100-AFUDC Debt 12CP-PROD PRODHYD PSCo Not CWC Item 263,914 263,914 22,364 241,550

1337 AFUDC Hydraulic Production Plant432000-AFUDC Equity 12CP-PROD PRODHYD PSCo Not CWC Item 804,392 804,392 68,163 736,229

1338 Subtotal Hydraulic Production Plant1,068,306 1,068,306 90,527 977,779

1339

1340 AFUDC Other Production Plant 419100-AFUDC Debt 12CP-PROD PRODOP PSCo Not CWC Item 453,046 453,046 38,391 414,656

1341 AFUDC Other Production Plant 419100-AFUDC Debt ENERGY ENERGY PSCo Not CWC Item 16,691 16,691 1,060 15,631

1342 AFUDC Other Production Plant 432000-AFUDC Equity 12CP-PROD PRODOP PSCo Not CWC Item 1,380,854 1,380,854 117,012 1,263,842

1343 AFUDC Other Production Plant 432000-AFUDC Equity ENERGY ENERGY PSCo Not CWC Item 50,874 50,874 3,232 47,642


1345


1347

1348 AFUDC Transmission Plant 419100-AFUDC Debt 12CP-PROD TRANINC PSCo Not CWC Item

1349 AFUDC Transmission Plant 419100-AFUDC Debt 12CP-TRAN TRANSYS PSCo Not CWC Item 1,487,235 1,487,235 261,873 1,225,362

1350 AFUDC Transmission Plant 419100-AFUDC Debt ENERGY ENERGY PSCo Not CWC Item

1351 AFUDC Transmission Plant 419100-AFUDC Debt PSC CPUC DISTPRI PSCo Not CWC Item

1352 AFUDC Transmission Plant 432000-AFUDC Equity 12CP-PROD TRANINC PSCo Not CWC Item

1353 AFUDC Transmission Plant 432000-AFUDC Equity 12CP-TRAN TRANSYS PSCo Not CWC Item 4,532,993 (0) 4,532,993 798,171 3,734,822


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1354 AFUDC Transmission Plant 432000-AFUDC Equity ENERGY ENERGY PSCo Not CWC Item

1355 AFUDC Transmission Plant 432000-AFUDC Equity PSC CPUC DISTPRI PSCo Not CWC Item 0 0 0

1356 Subtotal Transmission Plant6,020,228 6,020,228 1,060,044 4,960,184

1357


1359

1360 AFUDC Distribution Customer Installations419100-AFUDC Debt PSC CPUC DISTLIT PSCo Not CWC Item 66,023 (66,023) 0 0

1361 AFUDC Distribution Customer Installations432000-AFUDC Equity PSC CPUC DISTLIT PSCo Not CWC Item 201,235 (201,235) 0 0

1362 Subtotal Distribution Customer Installations267,258 (267,258) 0 0

1363

1364 AFUDC Distribution Meters 419100-AFUDC Debt PIS-MET PIS-MET PSCo Not CWC Item

1365 AFUDC Distribution Meters 419100-AFUDC Debt PSC CPUC DISTAMI PSCo Not CWC Item

1366 AFUDC Distribution Meters 432000-AFUDC Equity PIS-MET PIS-MET PSCo Not CWC Item

1367 AFUDC Distribution Meters 432000-AFUDC Equity PSC CPUC DISTAMI PSCo Not CWC Item

1368 Subtotal Distribution Meters

1369

1370 AFUDC Distribution Pri/Sec 419100-AFUDC Debt 12CP-DIST DISTPRI PSCo Not CWC Item 240,537 240,537 240,537

1371 AFUDC Distribution Pri/Sec 419100-AFUDC Debt PSC CPUC DISTSEC PSCo Not CWC Item 26,575 26,575 26,575

1372 AFUDC Distribution Pri/Sec 432000-AFUDC Equity 12CP-DIST DISTPRI PSCo Not CWC Item 733,140 733,140 733,140

1373 AFUDC Distribution Pri/Sec 432000-AFUDC Equity PSC CPUC DISTSEC PSCo Not CWC Item 80,998 80,998 80,998

1374 Subtotal Distribution Pri/Sec1,081,250 1,081,250 1,081,250

1375

1376 AFUDC Distribution Primary 419100-AFUDC Debt 12CP-DIST DISTPRI PSCo Not CWC Item 130,421 130,421 130,421

1377 AFUDC Distribution Primary 432000-AFUDC Equity 12CP-DIST DISTPRI PSCo Not CWC Item 397,513 397,513 397,513

1378 Subtotal Distribution Primary527,934 527,934 527,934

1379

1380 AFUDC Distribution Secondary 419100-AFUDC Debt PSC CPUC DISTSEC PSCo Not CWC Item 0 0 0

1381 AFUDC Distribution Secondary 432000-AFUDC Equity PSC CPUC DISTSEC PSCo Not CWC Item 0 0 0

1382 Subtotal Distribution Secondary 0 0 0

1383

1384 AFUDC Distribution Service Lines & Transformers419100-AFUDC Debt PSC CPUC DISTSRVC PSCo Not CWC Item 0 0 0

1385 AFUDC Distribution Service Lines & Transformers432000-AFUDC Equity PSC CPUC DISTSRVC PSCo Not CWC Item 0 0 0

1386 Subtotal Distribution Service Lines & Transformers0 0 0

1387

1388 AFUDC Distribution Street Lighting & Signals419100-AFUDC Debt PSC CPUC DISTLIT PSCo Not CWC Item 4,725 4,725 4,725

1389 AFUDC Distribution Street Lighting & Signals432000-AFUDC Equity PSC CPUC DISTLIT PSCo Not CWC Item 14,401 14,401 14,401

1390 Subtotal Distribution Street Lighting & Signals19,126 19,126 19,126

1391

1392 AFUDC Distribution Subs 419100-AFUDC Debt PIS-DSUB PIS-DSUB PSCo Not CWC Item 460,537 (29,751) 430,786 2,851 427,935

1393 AFUDC Distribution Subs 419100-AFUDC Debt PSC CPUC DISTPRI PSCo Not CWC Item 10,462 10,462 10,462

1394 AFUDC Distribution Subs 419100-AFUDC Debt PSC CPUC DISTSEC PSCo Not CWC Item 19,289 19,289 19,289


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC

1395 AFUDC Distribution Subs 419100-AFUDC Debt PSC CPUC PIS-P/S PSCo Not CWC Item

1396 AFUDC Distribution Subs 432000-AFUDC Equity PIS-DSUB PIS-DSUB PSCo Not CWC Item 1,403,685 (90,679) 1,313,006 8,689 1,304,316

1397 AFUDC Distribution Subs 432000-AFUDC Equity PSC CPUC DISTPRI PSCo Not CWC Item 31,887 31,887 31,887

1398 AFUDC Distribution Subs 432000-AFUDC Equity PSC CPUC DISTSEC PSCo Not CWC Item 58,792 58,792 58,792

1399 AFUDC Distribution Subs 432000-AFUDC Equity PSC CPUC PIS-P/S PSCo Not CWC Item

1400 Subtotal Distribution Subs 1,864,222 1,864,222 11,540 1,852,681

1401

1402 Subtotal Distribution 3,759,789 (267,258) 3,492,531 11,540 3,480,991

1403

1404 AFUDC General Plant 419100-AFUDC Debt PIS-SUBT PIS-SUBT PSCo Not CWC Item 316,960 285,561 602,521 39,919 562,602

1405 AFUDC General Plant 419100-AFUDC Debt PSC CPUC DISTAMI PSCo Not CWC Item 851,073 851,073 851,073

1406 AFUDC General Plant 419100-AFUDC Debt PSC CPUC DISTPRI PSCo Not CWC Item 5,507 5,507 5,507

1407 AFUDC General Plant 419100-AFUDC Debt PSC CPUC DISTSEC PSCo Not CWC Item 10,838 10,838 10,838

1408 AFUDC General Plant 419100-AFUDC Debt PSC CPUC PIS-P/S PSCo Not CWC Item 26,112 26,112 26,112

1409 AFUDC General Plant 432000-AFUDC Equity PIS-SUBT PIS-SUBT PSCo Not CWC Item 966,074 870,369 1,836,443 121,669 1,714,774

1410 AFUDC General Plant 432000-AFUDC Equity PSC CPUC DISTAMI PSCo Not CWC Item 2,594,011 2,594,011 2,594,011

1411 AFUDC General Plant 432000-AFUDC Equity PSC CPUC DISTPRI PSCo Not CWC Item 16,785 16,785 16,785

1412 AFUDC General Plant 432000-AFUDC Equity PSC CPUC DISTSEC PSCo Not CWC Item 33,034 33,034 33,034

1413 AFUDC General Plant 432000-AFUDC Equity PSC CPUC PIS-P/S PSCo Not CWC Item 79,588 79,588 79,588

1414 Subtotal General Plant 1,283,034 4,772,879 6,055,913 161,587 5,894,325

1415

1416 Subtotal General 1,283,034 4,772,879 6,055,913 161,587 5,894,325

1417

1418 AFUDC Common Plant 303014-Intg CRS Computr Softwar PSC CPUC PIS-SUBT PSCo Not CWC Item

1419 AFUDC Common Plant 419100-AFUDC Debt PIS-SUBT PIS-SUBT PSCo Not CWC Item 608,949 (9) 608,940 40,344 568,596

1420 AFUDC Common Plant 432000-AFUDC Equity PIS-SUBT PIS-SUBT PSCo Not CWC Item 1,856,035 (28) 1,856,007 122,965 1,733,042

1421 AFUDC Common Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty

1422 Subtotal Common Plant 2,464,984 (38) 2,464,946 163,309 2,301,637

1423

1424 Subtotal Common 2,464,984 (38) 2,464,946 163,309 2,301,637

1425

1426 Subtotal AFUDC 21,445,590 397,532 21,843,123 1,717,861 20,125,262

1427

1428 AFUDC: Excess AFUDC Steam Production Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


1430


1432

1433 Subtotal AFUDC: Excess AFUDC

1434

1435 AFUDC: PF AFUDC Transmission Plant This line is intentionally blank PSC CPUC OTHER 0-Empty 0-Empty


of 239



At December 2022

Line No.





Original Company



FERCAdjusted Total

CPUC


1437


1439

1440 AFUDC: PF AFUDC Transmission Plant 253007-Senate Bill 10 PSC CPUC TRANSYS PSCo Not CWC Item (4,845,588) (4,845,588) (4,845,588)

1441 Subtotal Transmission Plant(4,845,588) (4,845,588) (4,845,588)

1442


1444

1445 Subtotal AFUDC: PF AFUDC(4,845,588) (4,845,588) (4,845,588)

1446


of 239


Sch DAB-1-202 IS Adjust

At December 2022

Line No.

Financial Category

Sub-Functional Category Record Type - LM Reporting of Record Type FERC AccountJurisdictional


Adjust Inter Adjust Total Adjust Schedule No.

1 Operating RevenueRate Revenue Adjust Charges for Rendering Services 44010SLM- Street Light Maintenance PSC CPUC DISTLIT 550,974 550,974 Schedule DAB-1-212

2 Operating RevenueRate Revenue Base Revenue Adjustment (Rebill Rev) 44010-Sales - Present Rates PSC CPUC RRQ-Derived (2,074,407) (2,074,407)Attachment DAB-1A_2022 Electric Base Rate Revenue

3 Operating RevenueRate Revenue Base Revenue Adjustment (Rebill Rev) 44010GRSA-Sales-Present Rates - GRSA PSC CPUC PIS-NET (122,871) (122,871)Attachment DAB-1A_2022 Electric Base Rate Revenue

4 Operating RevenueRate Revenue Base Revenue Adjustment (Rebill Rev) 44010GRSAE-Sales-Present Rates - GRSA-E PSC CPUC PIS-NET (2,373,789) (2,373,789)Attachment DAB-1A_2022 Electric Base Rate Revenue

5 Operating RevenueRate Revenue Revenue Adjustment 440CRW-Cheyenne Ridge Rider Revenue PSC CPUC PIS-NET Schedule DAB-1-283

6 Operating RevenueRate Revenue (4,020,092) (4,020,092)

7

8 Operating Revenue (4,020,092) (4,020,092)

9

10 Operating RevenueOther Revenue Adjust Charges for Rendering Services 45106-Other Electric Operating Revenues - Misc service revenuesPSC CPUC PIS-NET 237,531 237,531 Schedule DAB-1-212

11 Operating RevenueOther Revenue Future Use Earnings at Debt Rate 456FU-Future Use Earnings at Debt Rate 12CP-PROD PRODSTM (974,769) (974,769) Schedule DAB-1-223

12 Operating RevenueOther Revenue Revenue Adjustment 44700A-Other Revenue ADJ PSC FERC PIS-NET 2,286,781 2,286,781 Schedule DAB-1-283

13 Operating RevenueOther Revenue Revenue Adjustment 44900RR-Provision for Rate Refund PSC CPUC PIS-NET Schedule DAB-1-283

14 Operating RevenueOther Revenue Revenue Adjustment 45000LPR-Late Payment Revenue - E ResidentialPSC CPUC PIS-NET (3,765,036) (3,765,036) Schedule DAB-1-283

15 Operating RevenueOther Revenue Revenue Adjustment 45106BD-Other Electric Operating Revenues - Bad Debt ConcesPSC CPUC PIS-NET 348,672 348,672 Schedule DAB-1-283

16 Operating RevenueOther Revenue Revenue Adjustment 45111-Misc. Service Revenue - Discounts PSC CPUC PIS-NET Schedule DAB-1-283

17 Operating RevenueOther Revenue Revenue Adjustment 45600EEI-EEI Mutual Aid PIS-DIST PIS-DIST Schedule DAB-1-283

18 Operating RevenueOther Revenue Revenue Adjustment 45600RC - Renewable Connect PSC CPUC PIS-NET (5,392,297) (5,392,297) Schedule DAB-1-283

19 Operating RevenueOther Revenue Revenue Adjustment 45600Sch13-Schedule 13 - Network Transmission Revenue12CP-TRAN TRANSYS (44,020,566) (44,020,566) Schedule DAB-1-283

20 Operating RevenueOther Revenue Revenue Adjustment 45605Sch7/8A-Schedule 7 & 8 - Firm Point to Point Wheeling - ADJPSC CPUC TRANSYS (12,106,368) (12,106,368) Schedule DAB-1-283

21 Operating RevenueOther Revenue Revenue Adjustment 45612Sch1A-Schedule 1 - Scheduling, System Control & Dispatch - ADJPSC CPUC TRANSYS (725,028) (725,028) Schedule DAB-1-283

22 Operating RevenueOther Revenue Revenue Adjustment 45626FA-FERC Assessment PSC FERC TRANSYS (493,208) (493,208) Schedule DAB-1-283

23 Operating RevenueOther Revenue Revenue Adjustment 45641JOA-Joint Operating Revenue PSC CPUC ENERGY 1,772,669 1,772,669 Schedule DAB-1-283

24 Operating RevenueOther Revenue Revenue Adjustment 45642CACJ-Clean Air Clean Job Act Provision for SurchargePSC CPUC PRODSTM Schedule DAB-1-283

25 Operating RevenueOther Revenue Revenue Adjustment 45642OTA-Other Miscellaneous Revenue - ADJPSC CPUC PIS-NET Schedule DAB-1-283

26 Operating RevenueOther Revenue Revenue Adjustment 45642RC-Rush Creek Revenue PSC CPUC PRODOP Schedule DAB-1-283

27 Operating RevenueOther Revenue Revenue Adjustment 45642TCA-TCA - Unbilled Related PSC CPUC TRANSYS Schedule DAB-1-283

28 Operating RevenueOther Revenue Revenue Adjustment 45646CIP-CIP Performance Revenue PSC CPUC DSM 371,772 371,772 Schedule DAB-1-283

29 Operating RevenueOther Revenue Revenue Adjustment 45651QSP-Provision for QSP & Locating ServicesPSC CPUC PIS-DIST Schedule DAB-1-283

30 Operating RevenueOther Revenue Revenue Adjustment 45667ISOC-Interruptible Service Option Credit (ISOC)PSC CPUC ENERGY (26,181,838) (26,181,838) Schedule DAB-1-283

31 Operating RevenueOther Revenue Revenue Adjustment 45668DF-Deferred Fuel Revenue PSC CPUC ENERGY Schedule DAB-1-283

32 Operating RevenueOther Revenue Revenue Adjustment 45682-Customer Date Report & Medical ExemptionsPSC CPUC C902-3 Schedule DAB-1-283

33 Operating RevenueOther Revenue Revenue Adjustment 456IVVO-IVVO Energy Red Earnings PSC CPUC PIS-NET Schedule DAB-1-283

34 Operating RevenueOther Revenue (88,641,686) (88,641,686)

35


37


39

40 Cost of Sales Steam Production Fuel Eliminate Energy Costs 50110-Gas ENERGY ENERGY (38,363,205) (38,363,205) Schedule DAB-1-245

41 Cost of Sales Steam Production Fuel Eliminate Energy Costs 50110-Gas ENERGY ENERGY (71,354) (71,354) Schedule DAB-1-245

42 Cost of Sales Steam Production Fuel Eliminate Energy Costs 50120-Oil ENERGY ENERGY (182,521) (182,521) Schedule DAB-1-245

43 Cost of Sales Steam Production Fuel Eliminate Energy Costs 50130-Coal ENERGY ENERGY (136,931,861) (136,931,861) Schedule DAB-1-245

44 Cost of Sales Steam Production Fuel Eliminate Energy Costs 50130-Coal ENERGY ENERGY (56,398) (56,398) Schedule DAB-1-245

45 Cost of Sales Steam Production Fuel Eliminate Energy Costs 50155-Non-Native Load Fuel ENERGY ENERGY 1,543,515 1,543,515 Schedule DAB-1-245


of 239



At December 2022

Line No.

Financial Category




46 Cost of Sales Steam Production Fuel Eliminate Energy Costs 501GT-Gen Trading ENERGY ENERGY (1,543,515) (1,543,515) Schedule DAB-1-245

47 Cost of Sales Steam Production Fuel (175,605,338) (175,605,338)

48

49 Cost of Sales Other Production Fuel Eliminate Energy Costs 54700OTH-Other Operating Fuel ENERGY ENERGY (21,843,422) (21,843,422) Schedule DAB-1-245

50 Cost of Sales Other Production Fuel Eliminate Energy Costs 54700W-Other Operating Fuel ENERGY ENERGY (1,714) (1,714) Schedule DAB-1-245

51 Cost of Sales Other Production Fuel Eliminate Energy Costs 54710-Other Oper Fuel - Gas ENERGY ENERGY (222,155,693) (222,155,693) Schedule DAB-1-245

52 Cost of Sales Other Production Fuel Eliminate Energy Costs 54720-Other Oper Fuel - Oil ENERGY ENERGY (147,751) (147,751) Schedule DAB-1-245

53 Cost of Sales Other Production Fuel Eliminate Energy Costs 54740-Non-Native Load Gas ENERGY ENERGY 1,610,155 1,610,155 Schedule DAB-1-245

54 Cost of Sales Other Production Fuel Eliminate Energy Costs 547GT-Gen Trading ENERGY ENERGY (1,610,155) (1,610,155) Schedule DAB-1-245

55 Cost of Sales Other Production Fuel (244,148,580) (244,148,580)

56

57 Cost of Sales Purchased Power Adjust Transmission Wheeling Expenses 56540-Wheeling - Intdept ENERGY ENERGY (748,391) (748,391) Schedule DAB-1-251

58 Cost of Sales Purchased Power Eliminate Energy Costs 55500-Purchased Power ENERGY ENERGY 2,741,888 2,741,888 Schedule DAB-1-245

59 Cost of Sales Purchased Power Eliminate Energy Costs 55501-Purchased Power-Demand 12CP-PROD PRODPUR (110,797,083) (110,797,083) Schedule DAB-1-245

60 Cost of Sales Purchased Power Eliminate Energy Costs 55502-Purchased Power-Energy ENERGY ENERGY (65,807,532) (65,807,532) Schedule DAB-1-245

61 Cost of Sales Purchased Power Eliminate Energy Costs 55503-Pur Pwr-Non-Firm Energy ENERGY ENERGY (72,005,247) (72,005,247) Schedule DAB-1-245

62 Cost of Sales Purchased Power Eliminate Energy Costs 55504-Pur Pwr-Qlfyng Fac-Energy ENERGY ENERGY (3,760,438) (3,760,438) Schedule DAB-1-245

63 Cost of Sales Purchased Power Eliminate Energy Costs 55506-Purchased Power-Wind ENERGY ENERGY (360,052,139) (360,052,139) Schedule DAB-1-245

64 Cost of Sales Purchased Power Eliminate Energy Costs 55524-Purch Pwr - Solar ENERGY ENERGY (71,496,067) (71,496,067) Schedule DAB-1-245

65 Cost of Sales Purchased Power Eliminate Energy Costs 55528-Pur Pwr Gen Trading ENERGY ENERGY (979,187) (979,187) Schedule DAB-1-245

66 Cost of Sales Purchased Power Eliminate Energy Costs 55529-Pur Pwr Prop Trading ENERGY ENERGY (71,085,333) (71,085,333) Schedule DAB-1-245

67 Cost of Sales Purchased Power Eliminate Energy Costs 55538-Purch Power Hybrid ENERGY ENERGY 14,625,928 14,625,928 Schedule DAB-1-245

68 Cost of Sales Purchased Power Eliminate Energy Costs 55710-Deferred Elec Energy Cost PSC CPUC ENERGY 4,849,300 4,849,300 Schedule DAB-1-245

69 Cost of Sales Purchased Power Eliminate Energy Costs 55711-Deferred Pur Pwr Demand PSC CPUC ENERGY 6,001,956 6,001,956 Schedule DAB-1-245

70 Cost of Sales Purchased Power Eliminate Energy Costs 55720-Def Elec Generation Costs PSC CPUC ENERGY (945,844) (945,844) Schedule DAB-1-245

71 Cost of Sales Purchased Power Eliminate Energy Costs 55725-RESA COGS PSC CPUC ENERGY (53,048,842) (53,048,842) Schedule DAB-1-245

72 Cost of Sales Purchased Power Eliminate Energy Costs 56540-Wheeling - Intdept ENERGY ENERGY (9,405,176) (9,405,176) Schedule DAB-1-245

73 Cost of Sales Purchased Power (791,912,207) (791,912,207)

74

75 Cost of Sales (1,211,666,125) (1,211,666,125)

76

77 Cost of Sales (1,211,666,125) (1,211,666,125)

78

79 OM Steam Production Operation Adjust Air Quality Fees 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO 266,638 266,638 Schedule DAB-1-270

80 OM Steam Production Operation Adjust Incentive to Target - PSC 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO (2,839) (2,839) Schedule DAB-1-247

81 OM Steam Production Operation Adjust Incentive to Target - PSC 50200-Steam Expenses Major 12CP-PROD PRODSTM (45,138) (45,138) Schedule DAB-1-247

82 OM Steam Production Operation Adjust Incentive to Target - PSC 50500-Stm Gen Elec Exp Major 12CP-PROD PRODSTM (24,977) (24,977) Schedule DAB-1-247

83 OM Steam Production Operation Adjust Incentive to Target - PSC 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM 7,590 7,590 Schedule DAB-1-247

84 OM Steam Production Operation Adjust Incentive to Target - XES 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO (13,255) (13,255) Schedule DAB-1-247

85 OM Steam Production Operation Adjust Incentive to Target - XES 50180-Fuel Procurement-Labor ENERGY ENERGY (6,498) (6,498) Schedule DAB-1-247

86 OM Steam Production Operation Adjust Incentive to Target - XES 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM (38,868) (38,868) Schedule DAB-1-247

87 OM Steam Production Operation Adjust Merit Increase 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO 527 527 Schedule DAB-1-248

88 OM Steam Production Operation Adjust Merit Increase 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO 10,046 10,046 Schedule DAB-1-248




92 OM Steam Production Operation Adjust Merit Increase 50180-Fuel Procurement-Labor ENERGY ENERGY 64 64 Schedule DAB-1-248


of 239



At December 2022

Line No.

Financial Category




93 OM Steam Production Operation Adjust Merit Increase 50180-Fuel Procurement-Labor ENERGY ENERGY 127 127 Schedule DAB-1-248

94 OM Steam Production Operation Adjust Merit Increase 50180-Fuel Procurement-Labor ENERGY ENERGY 6,073 6,073 Schedule DAB-1-248

95 OM Steam Production Operation Adjust Merit Increase 50180-Fuel Procurement-Labor ENERGY ENERGY 40,800 40,800 Schedule DAB-1-248

96 OM Steam Production Operation Adjust Merit Increase 50200-Steam Expenses Major 12CP-PROD PRODSTM 8,373 8,373 Schedule DAB-1-248



99 OM Steam Production Operation Adjust Merit Increase 50500-Stm Gen Elec Exp Major 12CP-PROD PRODSTM 4,633 4,633 Schedule DAB-1-248



102 OM Steam Production Operation Adjust Merit Increase 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM (1,408) (1,408) Schedule DAB-1-248

103 OM Steam Production Operation Adjust Merit Increase 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM 54,477 54,477 Schedule DAB-1-248




107 OM Steam Production Operation Adjust Merit Increase 50700-Stm Pow Gen Rents 12CP-PROD PRODSTM 46 46 Schedule DAB-1-248

108 OM Steam Production Operation Adjust Merit Increase 50700-Stm Pow Gen Rents 12CP-PROD PRODSTM 93 93 Schedule DAB-1-248

109 OM Steam Production Operation Eliminate Pawnee Water Accounting Error 50200-Steam Expenses Major ENERGY ENERGY 313,341 313,341 Schedule DAB-1-279

110 OM Steam Production Operation Normalize Comanche 3 OM 50200-Steam Expenses Major ENERGY ENERGY 984,897 984,897 Schedule DAB-1-282

111 OM Steam Production Operation Normalize Comanche 3 OM 50500-Stm Gen Elec Exp Major ENERGY ENERGY 765,749 765,749 Schedule DAB-1-282

112 OM Steam Production Operation Normalize Comanche 3 OM 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM 116,007 116,007 Schedule DAB-1-282

113 OM Steam Production Operation 3,880,555 3,880,555

114

115 OM Steam Production MaintenanceAdjust Incentive to Target - PSC 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM (57,222) (57,222) Schedule DAB-1-247

116 OM Steam Production MaintenanceAdjust Incentive to Target - PSC 51100-Stm Maint of Structures 12CP-PROD PRODSTM (2,851) (2,851) Schedule DAB-1-247

117 OM Steam Production MaintenanceAdjust Incentive to Target - PSC 51200-Stm Maint of Boiler Plt ENERGY ENERGY (20,830) (20,830) Schedule DAB-1-247

118 OM Steam Production MaintenanceAdjust Incentive to Target - PSC 51300-Stm Maint of Elec Plant ENERGY ENERGY (20,069) (20,069) Schedule DAB-1-247

119 OM Steam Production MaintenanceAdjust Incentive to Target - PSC 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM 39,061 39,061 Schedule DAB-1-247

120 OM Steam Production MaintenanceAdjust Incentive to Target - XES 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM (676) (676) Schedule DAB-1-247

121 OM Steam Production MaintenanceAdjust Incentive to Target - XES 51200-Stm Maint of Boiler Plt ENERGY ENERGY (6,517) (6,517) Schedule DAB-1-247

122 OM Steam Production MaintenanceAdjust Incentive to Target - XES 51300-Stm Maint of Elec Plant ENERGY ENERGY (1,684) (1,684) Schedule DAB-1-247

123 OM Steam Production MaintenanceAdjust Incentive to Target - XES 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM (228) (228) Schedule DAB-1-247

124 OM Steam Production MaintenanceAdjust Merit Increase 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM 10,614 10,614 Schedule DAB-1-248



127 OM Steam Production MaintenanceAdjust Merit Increase 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM 632 632 Schedule DAB-1-248


129 OM Steam Production MaintenanceAdjust Merit Increase 51100-Stm Maint of Structures 12CP-PROD PRODSTM 529 529 Schedule DAB-1-248

130 OM Steam Production MaintenanceAdjust Merit Increase 51100-Stm Maint of Structures 12CP-PROD PRODSTM 26,896 26,896 Schedule DAB-1-248

131 OM Steam Production MaintenanceAdjust Merit Increase 51100-Stm Maint of Structures 12CP-PROD PRODSTM 53,888 53,888 Schedule DAB-1-248

132 OM Steam Production MaintenanceAdjust Merit Increase 51200-Stm Maint of Boiler Plt ENERGY ENERGY 3,864 3,864 Schedule DAB-1-248





137 OM Steam Production MaintenanceAdjust Merit Increase 51300-Stm Maint of Elec Plant ENERGY ENERGY 3,723 3,723 Schedule DAB-1-248




of 239



At December 2022

Line No.

Financial Category






142 OM Steam Production MaintenanceAdjust Merit Increase 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM (7,246) (7,246) Schedule DAB-1-248

143 OM Steam Production MaintenanceAdjust Merit Increase 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM 42,096 42,096 Schedule DAB-1-248


145 OM Steam Production MaintenanceAdjust Merit Increase 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM 213 213 Schedule DAB-1-248


147 OM Steam Production Maintenance 794,462 794,462

148

149 OM Hydro Production Operation Adjust Incentive to Target - PSC 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO (842) (842) Schedule DAB-1-247

150 OM Hydro Production Operation Adjust Incentive to Target - PSC 53700-Hydro Oper Hydraulic Exp 12CP-PROD PRODHYD (7,385) (7,385) Schedule DAB-1-247

151 OM Hydro Production Operation Adjust Incentive to Target - PSC 53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD (480) (480) Schedule DAB-1-247

152 OM Hydro Production Operation Adjust Incentive to Target - PSC 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD (157) (157) Schedule DAB-1-247

153 OM Hydro Production Operation Adjust Incentive to Target - XES 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO (395) (395) Schedule DAB-1-247

154 OM Hydro Production Operation Adjust Incentive to Target - XES 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD (4,958) (4,958) Schedule DAB-1-247

155 OM Hydro Production Operation Adjust Merit Increase 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO 156 156 Schedule DAB-1-248

156 OM Hydro Production Operation Adjust Merit Increase 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO 2,734 2,734 Schedule DAB-1-248


158 OM Hydro Production Operation Adjust Merit Increase 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO 370 370 Schedule DAB-1-248


160 OM Hydro Production Operation Adjust Merit Increase 53700-Hydro Oper Hydraulic Exp 12CP-PROD PRODHYD 1,370 1,370 Schedule DAB-1-248



163 OM Hydro Production Operation Adjust Merit Increase 53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD 89 89 Schedule DAB-1-248

164 OM Hydro Production Operation Adjust Merit Increase 53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD 3,400 3,400 Schedule DAB-1-248

165 OM Hydro Production Operation Adjust Merit Increase 53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD 6,813 6,813 Schedule DAB-1-248

166 OM Hydro Production Operation Adjust Merit Increase 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD 29 29 Schedule DAB-1-248



169 OM Hydro Production Operation Adjust Merit Increase 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD 4,634 4,634 Schedule DAB-1-248

170 OM Hydro Production Operation Adjust Merit Increase 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD 22,260 22,260 Schedule DAB-1-248

171 OM Hydro Production Operation 142,603 142,603

172

173 OM Hydro Production MaintenanceAdjust Incentive to Target - PSC 54200-Hyd Maint of Structures 12CP-PROD PRODHYD (2,749) (2,749) Schedule DAB-1-247

174 OM Hydro Production MaintenanceAdjust Incentive to Target - PSC 54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD (1,394) (1,394) Schedule DAB-1-247

175 OM Hydro Production MaintenanceAdjust Incentive to Target - PSC 54400-Hyd Maint of Elec Plant ENERGY ENERGY (1,248) (1,248) Schedule DAB-1-247

176 OM Hydro Production MaintenanceAdjust Incentive to Target - PSC 54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD (989) (989) Schedule DAB-1-247

177 OM Hydro Production MaintenanceAdjust Incentive to Target - XES 54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM (894) (894) Schedule DAB-1-247

178 OM Hydro Production MaintenanceAdjust Incentive to Target - XES 54400-Hyd Maint of Elec Plant ENERGY ENERGY (33) (33) Schedule DAB-1-247

179 OM Hydro Production MaintenanceAdjust Merit Increase 54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM 835 835 Schedule DAB-1-248

180 OM Hydro Production MaintenanceAdjust Merit Increase 54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM 5,558 5,558 Schedule DAB-1-248

181 OM Hydro Production MaintenanceAdjust Merit Increase 54200-Hyd Maint of Structures 12CP-PROD PRODHYD 510 510 Schedule DAB-1-248

182 OM Hydro Production MaintenanceAdjust Merit Increase 54200-Hyd Maint of Structures 12CP-PROD PRODHYD 11,550 11,550 Schedule DAB-1-248

183 OM Hydro Production MaintenanceAdjust Merit Increase 54200-Hyd Maint of Structures 12CP-PROD PRODHYD 23,142 23,142 Schedule DAB-1-248

184 OM Hydro Production MaintenanceAdjust Merit Increase 54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD 259 259 Schedule DAB-1-248

185 OM Hydro Production MaintenanceAdjust Merit Increase 54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD 7,286 7,286 Schedule DAB-1-248

186 OM Hydro Production MaintenanceAdjust Merit Increase 54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD 14,597 14,597 Schedule DAB-1-248


of 239



At December 2022

Line No.

Financial Category




187 OM Hydro Production MaintenanceAdjust Merit Increase 54400-Hyd Maint of Elec Plant ENERGY ENERGY 232 232 Schedule DAB-1-248

188 OM Hydro Production MaintenanceAdjust Merit Increase 54400-Hyd Maint of Elec Plant ENERGY ENERGY 6,168 6,168 Schedule DAB-1-248

189 OM Hydro Production MaintenanceAdjust Merit Increase 54400-Hyd Maint of Elec Plant ENERGY ENERGY 12,358 12,358 Schedule DAB-1-248



192 OM Hydro Production MaintenanceAdjust Merit Increase 54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD 184 184 Schedule DAB-1-248

193 OM Hydro Production MaintenanceAdjust Merit Increase 54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD 4,190 4,190 Schedule DAB-1-248

194 OM Hydro Production MaintenanceAdjust Merit Increase 54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD 8,395 8,395 Schedule DAB-1-248

195 OM Hydro Production Maintenance 88,166 88,166

196

197 OM Other Production Operation Adjust Air Quality Fees 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO 28,845 28,845 Schedule DAB-1-270

198 OM Other Production Operation Adjust Cherokee Waste Water 54800-Oth Oper Gen Exp 12CP-PROD PRODOP 1,160,000 1,160,000 Schedule DAB-1-271

199 OM Other Production Operation Adjust Incentive to Target - PSC 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO (6,567) (6,567) Schedule DAB-1-247

200 OM Other Production Operation Adjust Incentive to Target - PSC 54800-Oth Oper Gen Exp 12CP-PROD PRODOP (21,885) (21,885) Schedule DAB-1-247

201 OM Other Production Operation Adjust Incentive to Target - PSC 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP (12,688) (12,688) Schedule DAB-1-247

202 OM Other Production Operation Adjust Incentive to Target - PSC 54900W-Oth Oper Misc Gen Exp ENERGY PRODOP (1) (1) Schedule DAB-1-247

203 OM Other Production Operation Adjust Incentive to Target - XES 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO (10,536) (10,536) Schedule DAB-1-247

204 OM Other Production Operation Adjust Incentive to Target - XES 54600W-Oth Oper Super&Eng ENERGY LAB-OPO (2,240) (2,240) Schedule DAB-1-247

205 OM Other Production Operation Adjust Incentive to Target - XES 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP (8,741) (8,741) Schedule DAB-1-247

206 OM Other Production Operation Adjust Incentive to Target - XES 55600-Load Dispatch 12CP-PROD PRODCAP (21,494) (21,494) Schedule DAB-1-247

207 OM Other Production Operation Adjust Incentive to Target - XES 55700-Purchased Power Other 12CP-PROD PRODCAP (24,090) (24,090) Schedule DAB-1-247

208 OM Other Production Operation Adjust Manchief OM 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP 480,250 480,250 Schedule DAB-1-273

209 OM Other Production Operation Adjust Merit Increase 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO 1,218 1,218 Schedule DAB-1-248





214 OM Other Production Operation Adjust Merit Increase 54600W-Oth Oper Super&Eng ENERGY LAB-OPO 2,094 2,094 Schedule DAB-1-248

215 OM Other Production Operation Adjust Merit Increase 54600W-Oth Oper Super&Eng ENERGY LAB-OPO 16,951 16,951 Schedule DAB-1-248

216 OM Other Production Operation Adjust Merit Increase 54800-Oth Oper Gen Exp 12CP-PROD PRODOP 4,059 4,059 Schedule DAB-1-248



219 OM Other Production Operation Adjust Merit Increase 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP 2,354 2,354 Schedule DAB-1-248





224 OM Other Production Operation Adjust Merit Increase 54900W-Oth Oper Misc Gen Exp ENERGY PRODOP 0 0 Schedule DAB-1-248



227 OM Other Production Operation Adjust Merit Increase 55600-Load Dispatch 12CP-PROD PRODCAP 20,090 20,090 Schedule DAB-1-248

228 OM Other Production Operation Adjust Merit Increase 55600-Load Dispatch 12CP-PROD PRODCAP 174,669 174,669 Schedule DAB-1-248

229 OM Other Production Operation Adjust Merit Increase 55700-Purchased Power Other 12CP-PROD PRODCAP 22,517 22,517 Schedule DAB-1-248

230 OM Other Production Operation Adjust Merit Increase 55700-Purchased Power Other 12CP-PROD PRODCAP 283,313 283,313 Schedule DAB-1-248

231 OM Other Production Operation Adjust Merit Increase 55740-Purchased Power-Prop Trading PSC CPUC PRODCAP (28,291) (28,291) Schedule DAB-1-248

232 OM Other Production Operation Adjust Merit Increase 55740-Purchased Power-Prop Trading PSC CPUC PRODCAP (56,682) (56,682) Schedule DAB-1-248

233 OM Other Production Operation Adjust Merit Increase 55742-Purchased Power-Gen Trading PSC CPUC PRODCAP (8,343) (8,343) Schedule DAB-1-248


of 239



At December 2022

Line No.

Financial Category




234 OM Other Production Operation Adjust Merit Increase 55742-Purchased Power-Gen Trading PSC CPUC PRODCAP (16,717) (16,717) Schedule DAB-1-248

235 OM Other Production Operation Adjust Valmont OM 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP 192,369 192,369 Schedule DAB-1-274

236 OM Other Production Operation Cheyenne Ridge Wind OM Adjust 54600W-Oth Oper Super&Eng ENERGY LAB-OPO (1,346) (1,346) Schedule DAB-1-286

237 OM Other Production Operation Cheyenne Ridge Wind OM Adjust 54800W-Oth Oper Gen Exp ENERGY PRODOP (689) (689) Schedule DAB-1-286

238 OM Other Production Operation Cheyenne Ridge Wind OM Adjust 54900W-Oth Oper Misc Gen Exp ENERGY PRODOP 5,153,127 5,153,127 Schedule DAB-1-286

239 OM Other Production Operation Cheyenne Ridge Wind OM Adjust 55000W-Oth Oper Rents ENERGY PRODOP 2,070,773 2,070,773 Schedule DAB-1-286

240 OM Other Production Operation Eliminate Incremental Sales O&M Expense 55700-Purchased Power Other 12CP-PROD PRODCAP (247,436) (247,436) Schedule DAB-1-243

241 OM Other Production Operation Eliminate Trading O&M 55000-Oth Oper Rents PSC CPUC PRODOP (189,036) (189,036) Schedule DAB-1-253

242 OM Other Production Operation Eliminate Trading O&M 55740-Purchased Power-Prop Trading PSC CPUC PRODCAP (411,286) (411,286) Schedule DAB-1-253



245 OM Other Production Operation Eliminate Trading O&M 55742-Purchased Power-Gen Trading PSC CPUC PRODCAP (121,296) (121,296) Schedule DAB-1-253



248 OM Other Production Operation 8,004,638 8,004,638

249

250 OM Other Production MaintenanceAdjust Cherokee Waste Water 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP 250,000 250,000 Schedule DAB-1-271

251 OM Other Production MaintenanceAdjust Incentive to Target - PSC 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM (1,084) (1,084) Schedule DAB-1-247

252 OM Other Production MaintenanceAdjust Incentive to Target - PSC 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM (290) (290) Schedule DAB-1-247

253 OM Other Production MaintenanceAdjust Incentive to Target - PSC 55200-Oth Maint of Structures 12CP-PROD PRODOP (4,680) (4,680) Schedule DAB-1-247

254 OM Other Production MaintenanceAdjust Incentive to Target - PSC 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP (10,418) (10,418) Schedule DAB-1-247

255 OM Other Production MaintenanceAdjust Incentive to Target - PSC 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP (3,312) (3,312) Schedule DAB-1-247

256 OM Other Production MaintenanceAdjust Incentive to Target - XES 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM (6,968) (6,968) Schedule DAB-1-247

257 OM Other Production MaintenanceAdjust Incentive to Target - XES 55200-Oth Maint of Structures 12CP-PROD PRODOP (149) (149) Schedule DAB-1-247

258 OM Other Production MaintenanceAdjust Incentive to Target - XES 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP (2,943) (2,943) Schedule DAB-1-247

259 OM Other Production MaintenanceAdjust Incentive to Target - XES 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP (45) (45) Schedule DAB-1-247

260 OM Other Production MaintenanceAdjust Manchief OM 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP 218,000 218,000 Schedule DAB-1-273

261 OM Other Production MaintenanceAdjust Merit Increase 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM 201 201 Schedule DAB-1-248

262 OM Other Production MaintenanceAdjust Merit Increase 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM 4,637 4,637 Schedule DAB-1-248




266 OM Other Production MaintenanceAdjust Merit Increase 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM 54 54 Schedule DAB-1-248

267 OM Other Production MaintenanceAdjust Merit Increase 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM 1,169 1,169 Schedule DAB-1-248

268 OM Other Production MaintenanceAdjust Merit Increase 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM 2,342 2,342 Schedule DAB-1-248

269 OM Other Production MaintenanceAdjust Merit Increase 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM 174 174 Schedule DAB-1-248

270 OM Other Production MaintenanceAdjust Merit Increase 55200-Oth Maint of Structures 12CP-PROD PRODOP 868 868 Schedule DAB-1-248

271 OM Other Production MaintenanceAdjust Merit Increase 55200-Oth Maint of Structures 12CP-PROD PRODOP 22,166 22,166 Schedule DAB-1-248

272 OM Other Production MaintenanceAdjust Merit Increase 55200-Oth Maint of Structures 12CP-PROD PRODOP 44,412 44,412 Schedule DAB-1-248



275 OM Other Production MaintenanceAdjust Merit Increase 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP 1,932 1,932 Schedule DAB-1-248





280 OM Other Production MaintenanceAdjust Merit Increase 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP 614 614 Schedule DAB-1-248


of 239



At December 2022

Line No.

Financial Category




281 OM Other Production MaintenanceAdjust Merit Increase 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP 16,333 16,333 Schedule DAB-1-248

282 OM Other Production MaintenanceAdjust Merit Increase 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP 32,725 32,725 Schedule DAB-1-248



285 OM Other Production MaintenanceAdjust Valmont OM 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP 39,040 39,040 Schedule DAB-1-274

286 OM Other Production MaintenanceCheyenne Ridge Wind OM Adjust 55200W-Oth Maint of Structures ENERGY PRODOP (3,315,519) (3,315,519) Schedule DAB-1-286

287 OM Other Production MaintenanceCheyenne Ridge Wind OM Adjust 55400W-Oth Mtc Misc Gen Plt Mjr ENERGY PRODOP 5,198,463 5,198,463 Schedule DAB-1-286

288 OM Other Production Maintenance 2,756,291 2,756,291

289

290 OM 15,666,715 15,666,715

291

292 OM Transmission Operations Adjust Incentive to Target - PSC 56000-Trans Oper Super & Eng TRANOPX TRANOPX (4,877) (4,877) Schedule DAB-1-247

293 OM Transmission Operations Adjust Incentive to Target - PSC 56110-Load Disp-Reliability TRANOPX TRANOPX (331) (331) Schedule DAB-1-247

294 OM Transmission Operations Adjust Incentive to Target - PSC 56120-Load Disp-Monitor/Operate TRANOPX TRANOPX (13,374) (13,374) Schedule DAB-1-247

295 OM Transmission Operations Adjust Incentive to Target - PSC 56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX (160) (160) Schedule DAB-1-247

296 OM Transmission Operations Adjust Incentive to Target - PSC 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX (84) (84) Schedule DAB-1-247

297 OM Transmission Operations Adjust Incentive to Target - PSC 56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN (5,358) (5,358) Schedule DAB-1-247

298 OM Transmission Operations Adjust Incentive to Target - PSC 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN (2,062) (2,062) Schedule DAB-1-247

299 OM Transmission Operations Adjust Incentive to Target - PSC 56400-Trans Oper UG Lines PIS-TRAN PIS-TRAN (22) (22) Schedule DAB-1-247

300 OM Transmission Operations Adjust Incentive to Target - PSC 56600-Trans Oper Misc Exp TRANOPX TRANOPX (15,387) (15,387) Schedule DAB-1-247

301 OM Transmission Operations Adjust Incentive to Target - XES 56000-Trans Oper Super & Eng TRANOPX TRANOPX (36,709) (36,709) Schedule DAB-1-247

302 OM Transmission Operations Adjust Incentive to Target - XES 56120-Load Disp-Monitor/Operate TRANOPX TRANOPX (1,260) (1,260) Schedule DAB-1-247

303 OM Transmission Operations Adjust Incentive to Target - XES 56150-Rel/Plan/Standards Dev TRANOPX TRANOPX (12) (12) Schedule DAB-1-247

304 OM Transmission Operations Adjust Incentive to Target - XES 56160-Trans Service Studies TRANOPX TRANOPX (138) (138) Schedule DAB-1-247

305 OM Transmission Operations Adjust Incentive to Target - XES 56170-Gen Interconn Studies TRANOPX TRANOPX (2,380) (2,380) Schedule DAB-1-247

306 OM Transmission Operations Adjust Incentive to Target - XES 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX (36) (36) Schedule DAB-1-247

307 OM Transmission Operations Adjust Incentive to Target - XES 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN (388) (388) Schedule DAB-1-247

308 OM Transmission Operations Adjust Incentive to Target - XES 56600-Trans Oper Misc Exp TRANOPX TRANOPX (4,254) (4,254) Schedule DAB-1-247

309 OM Transmission Operations Adjust Merit Increase 56000-Trans Oper Super & Eng TRANOPX TRANOPX 905 905 Schedule DAB-1-248

310 OM Transmission Operations Adjust Merit Increase 56000-Trans Oper Super & Eng TRANOPX TRANOPX 18,410 18,410 Schedule DAB-1-248




314 OM Transmission Operations Adjust Merit Increase 56110-Load Disp-Reliability TRANOPX TRANOPX 61 61 Schedule DAB-1-248



317 OM Transmission Operations Adjust Merit Increase 56120-Load Disp-Monitor/Operate TRANOPX TRANOPX 2,481 2,481 Schedule DAB-1-248





322 OM Transmission Operations Adjust Merit Increase 56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX 30 30 Schedule DAB-1-248

323 OM Transmission Operations Adjust Merit Increase 56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX 709 709 Schedule DAB-1-248

324 OM Transmission Operations Adjust Merit Increase 56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX 1,420 1,420 Schedule DAB-1-248

325 OM Transmission Operations Adjust Merit Increase 56150-Rel/Plan/Standards Dev TRANOPX TRANOPX 12 12 Schedule DAB-1-248

326 OM Transmission Operations Adjust Merit Increase 56150-Rel/Plan/Standards Dev TRANOPX TRANOPX 155 155 Schedule DAB-1-248

327 OM Transmission Operations Adjust Merit Increase 56160-Trans Service Studies TRANOPX TRANOPX 129 129 Schedule DAB-1-248


of 239



At December 2022

Line No.

Financial Category




328 OM Transmission Operations Adjust Merit Increase 56160-Trans Service Studies TRANOPX TRANOPX 1,346 1,346 Schedule DAB-1-248

329 OM Transmission Operations Adjust Merit Increase 56170-Gen Interconn Studies TRANOPX TRANOPX 2,224 2,224 Schedule DAB-1-248

330 OM Transmission Operations Adjust Merit Increase 56170-Gen Interconn Studies TRANOPX TRANOPX 17,994 17,994 Schedule DAB-1-248

331 OM Transmission Operations Adjust Merit Increase 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX 16 16 Schedule DAB-1-248





336 OM Transmission Operations Adjust Merit Increase 56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN 994 994 Schedule DAB-1-248

337 OM Transmission Operations Adjust Merit Increase 56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN 27,399 27,399 Schedule DAB-1-248

338 OM Transmission Operations Adjust Merit Increase 56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN 54,896 54,896 Schedule DAB-1-248

339 OM Transmission Operations Adjust Merit Increase 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN 382 382 Schedule DAB-1-248

340 OM Transmission Operations Adjust Merit Increase 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN 15,381 15,381 Schedule DAB-1-248


342 OM Transmission Operations Adjust Merit Increase 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN 362 362 Schedule DAB-1-248


344 OM Transmission Operations Adjust Merit Increase 56400-Trans Oper UG Lines PIS-TRAN PIS-TRAN 4 4 Schedule DAB-1-248



347 OM Transmission Operations Adjust Merit Increase 56600-Trans Oper Misc Exp TRANOPX TRANOPX 2,854 2,854 Schedule DAB-1-248





352 OM Transmission Operations Direct Assign WECC and PEAK Fees 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX (2,785,234) (2,785,234) Schedule DAB-1-220

353 OM Transmission Operations Direct Assign WECC and PEAK Fees 56180-Rel/Plan/Standards Dev Serv PSC CPUC TRANOPX 2,785,234 2,785,234 Schedule DAB-1-220

354 OM Transmission Operations 853,341 853,341

355

356 OM Transmission Maintenance Adjust Incentive to Target - PSC 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN (5,008) (5,008) Schedule DAB-1-247

357 OM Transmission Maintenance Adjust Incentive to Target - PSC 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN (1,234) (1,234) Schedule DAB-1-247

358 OM Transmission Maintenance Adjust Incentive to Target - XES 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN (5) (5) Schedule DAB-1-247

359 OM Transmission Maintenance Adjust Merit Increase 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN 929 929 Schedule DAB-1-248

360 OM Transmission Maintenance Adjust Merit Increase 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN 29,045 29,045 Schedule DAB-1-248

361 OM Transmission Maintenance Adjust Merit Increase 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN 58,192 58,192 Schedule DAB-1-248



364 OM Transmission Maintenance Adjust Merit Increase 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN 229 229 Schedule DAB-1-248

365 OM Transmission Maintenance Adjust Merit Increase 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN 7,172 7,172 Schedule DAB-1-248

366 OM Transmission Maintenance Adjust Merit Increase 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN 14,369 14,369 Schedule DAB-1-248

367 OM Transmission Maintenance K&M - Veg. Management 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN 1,798,506 1,798,506 Schedule DAB-1-281

368 OM Transmission Maintenance Wildfire - Inspection / Modeling - Adjust to TY Level 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN 17,128 17,128 Schedule DAB-1-135

369 OM Transmission Maintenance Wildfire - Replace - Adjust to TY Level 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN 3,584 3,584 Schedule DAB-1-135

370 OM Transmission Maintenance Wildfire - Veg Mgmt - Adjust to TY Level 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN 339,759 339,759 Schedule DAB-1-135

371 OM Transmission Maintenance 2,262,688 2,262,688

372

373 OM Wheeling Adjust Transmission Wheeling Expenses 56525-System Wheeling 12CP-TRAN TRANOTH 1,171,609 1,171,609 Schedule DAB-1-251

374 OM Wheeling Adjust Transmission Wheeling Expenses 56525-System Wheeling PSC CPUC TRANOTH (3,703,342) (3,703,342) Schedule DAB-1-251


of 239



At December 2022

Line No.

Financial Category




375 OM Wheeling Adjust Transmission Wheeling Expenses 56540-Wheeling - Intdept (OM) 12CP-PROD PRODCAP (748,391) (748,391) Schedule DAB-1-251

376 OM Wheeling (3,280,125) (3,280,125)

377

378 OM (164,096) (164,096)

379

380 OM Regional Market Expenses Adjust Incentive to Target - PSC 57510-Operations Supervision ENERGY ENERGY 0 0 Schedule DAB-1-247

381 OM Regional Market Expenses Adjust Incentive to Target - XES 57510-Operations Supervision ENERGY ENERGY (127) (127) Schedule DAB-1-247

382 OM Regional Market Expenses Adjust Incentive to Target - XES 57520-DA & RT Mkt Admin ENERGY ENERGY (1,192) (1,192) Schedule DAB-1-247

383 OM Regional Market Expenses Adjust Incentive to Target - XES 57560-Mkt Monitoring/Compliance ENERGY ENERGY 1 1 Schedule DAB-1-247

384 OM Regional Market Expenses Adjust Merit Increase 57510-Operations Supervision ENERGY ENERGY (0) (0) Schedule DAB-1-248



387 OM Regional Market Expenses Adjust Merit Increase 57510-Operations Supervision ENERGY ENERGY 119 119 Schedule DAB-1-248

388 OM Regional Market Expenses Adjust Merit Increase 57510-Operations Supervision ENERGY ENERGY 2,892 2,892 Schedule DAB-1-248

389 OM Regional Market Expenses Adjust Merit Increase 57520-DA & RT Mkt Admin ENERGY ENERGY 1,114 1,114 Schedule DAB-1-248

390 OM Regional Market Expenses Adjust Merit Increase 57520-DA & RT Mkt Admin ENERGY ENERGY 8,867 8,867 Schedule DAB-1-248

391 OM Regional Market Expenses Adjust Merit Increase 57560-Mkt Monitoring/Compliance ENERGY ENERGY (1) (1) Schedule DAB-1-248

392 OM Regional Market Expenses Adjust Merit Increase 57560-Mkt Monitoring/Compliance ENERGY ENERGY 57 57 Schedule DAB-1-248

393 OM Regional Market Expenses Eliminate Incremental Sales O&M Expense 57570-Mkt Fac/Mon/Comp Serv ENERGY ENERGY (363,604) (363,604) Schedule DAB-1-243

394 OM Regional Market Expenses (351,875) (351,875)

395

396 OM (351,875) (351,875)

397

398 OM Distribution Operations Adjust Charges for Rendering Services 58700-Dist Oper Cust Install PSC CPUC PIS-P/S (116,781) (116,781) Schedule DAB-1-212

399 OM Distribution Operations Adjust Damage Prevention Expense 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 7,773 7,773 Schedule DAB-1-272

400 OM Distribution Operations Adjust Damage Prevention Expense 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 16,217 16,217 Schedule DAB-1-272

401 OM Distribution Operations Adjust Damage Prevention Expense 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 3,835,168 3,835,168 Schedule DAB-1-272

402 OM Distribution Operations Adjust Incentive to Target - PSC 58000-Dist Oper Sup & Eng DISTOPX DISTOPX (33,191) (33,191) Schedule DAB-1-247

403 OM Distribution Operations Adjust Incentive to Target - PSC 58200-Dist Op Station Exp PIS-DSUB DISTSUB (2,426) (2,426) Schedule DAB-1-247

404 OM Distribution Operations Adjust Incentive to Target - PSC 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S (5,554) (5,554) Schedule DAB-1-247

405 OM Distribution Operations Adjust Incentive to Target - PSC 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S (2,826) (2,826) Schedule DAB-1-247

406 OM Distribution Operations Adjust Incentive to Target - PSC 58500-Dist Oper Streetlight PIS-LIT DISTLIT (2,424) (2,424) Schedule DAB-1-247

407 OM Distribution Operations Adjust Incentive to Target - PSC 58600-Dist Oper Meter Exp PIS-MET DISTMET (22,197) (22,197) Schedule DAB-1-247

408 OM Distribution Operations Adjust Incentive to Target - PSC 58700-Dist Oper Cust Install PIS-P/S PIS-P/S (3,850) (3,850) Schedule DAB-1-247

409 OM Distribution Operations Adjust Incentive to Target - PSC 58800-Dist Oper Misc Exp DISTOPX DISTOPX (32,970) (32,970) Schedule DAB-1-247

410 OM Distribution Operations Adjust Incentive to Target - XES 58000-Dist Oper Sup & Eng DISTOPX DISTOPX (11,075) (11,075) Schedule DAB-1-247

411 OM Distribution Operations Adjust Incentive to Target - XES 58100-Dist Load Dispatching PIS-DSUB DISTSUB (1,950) (1,950) Schedule DAB-1-247

412 OM Distribution Operations Adjust Incentive to Target - XES 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S (848) (848) Schedule DAB-1-247

413 OM Distribution Operations Adjust Incentive to Target - XES 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S (246) (246) Schedule DAB-1-247

414 OM Distribution Operations Adjust Incentive to Target - XES 58500-Dist Oper Streetlight PIS-LIT DISTLIT (930) (930) Schedule DAB-1-247

415 OM Distribution Operations Adjust Incentive to Target - XES 58600-Dist Oper Meter Exp PIS-MET DISTMET (1,690) (1,690) Schedule DAB-1-247

416 OM Distribution Operations Adjust Incentive to Target - XES 58800-Dist Oper Misc Exp DISTOPX DISTOPX (38,268) (38,268) Schedule DAB-1-247

417 OM Distribution Operations Adjust Merit Increase 58000-Dist Oper Sup & Eng DISTOPX DISTOPX 6,157 6,157 Schedule DAB-1-248






of 239



At December 2022

Line No.

Financial Category




422 OM Distribution Operations Adjust Merit Increase 58100-Dist Load Dispatching PIS-DSUB DISTSUB (16) (16) Schedule DAB-1-248

423 OM Distribution Operations Adjust Merit Increase 58100-Dist Load Dispatching PIS-DSUB DISTSUB (32) (32) Schedule DAB-1-248

424 OM Distribution Operations Adjust Merit Increase 58100-Dist Load Dispatching PIS-DSUB DISTSUB 1,823 1,823 Schedule DAB-1-248

425 OM Distribution Operations Adjust Merit Increase 58100-Dist Load Dispatching PIS-DSUB DISTSUB 16,159 16,159 Schedule DAB-1-248

426 OM Distribution Operations Adjust Merit Increase 58200-Dist Op Station Exp PIS-DSUB DISTSUB 450 450 Schedule DAB-1-248

427 OM Distribution Operations Adjust Merit Increase 58200-Dist Op Station Exp PIS-DSUB DISTSUB 10,315 10,315 Schedule DAB-1-248

428 OM Distribution Operations Adjust Merit Increase 58200-Dist Op Station Exp PIS-DSUB DISTSUB 20,667 20,667 Schedule DAB-1-248

429 OM Distribution Operations Adjust Merit Increase 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S 1,030 1,030 Schedule DAB-1-248



432 OM Distribution Operations Adjust Merit Increase 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S 792 792 Schedule DAB-1-248


434 OM Distribution Operations Adjust Merit Increase 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 524 524 Schedule DAB-1-248

435 OM Distribution Operations Adjust Merit Increase 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 21,624 21,624 Schedule DAB-1-248


437 OM Distribution Operations Adjust Merit Increase 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 230 230 Schedule DAB-1-248


439 OM Distribution Operations Adjust Merit Increase 58500-Dist Oper Streetlight PIS-LIT DISTLIT 450 450 Schedule DAB-1-248

440 OM Distribution Operations Adjust Merit Increase 58500-Dist Oper Streetlight PIS-LIT DISTLIT 9,885 9,885 Schedule DAB-1-248


442 OM Distribution Operations Adjust Merit Increase 58500-Dist Oper Streetlight PIS-LIT DISTLIT 870 870 Schedule DAB-1-248


444 OM Distribution Operations Adjust Merit Increase 58600-Dist Oper Meter Exp PIS-MET DISTMET 4,117 4,117 Schedule DAB-1-248





449 OM Distribution Operations Adjust Merit Increase 58700-Dist Oper Cust Install PIS-P/S PIS-P/S 714 714 Schedule DAB-1-248

450 OM Distribution Operations Adjust Merit Increase 58700-Dist Oper Cust Install PIS-P/S PIS-P/S 19,784 19,784 Schedule DAB-1-248

451 OM Distribution Operations Adjust Merit Increase 58700-Dist Oper Cust Install PIS-P/S PIS-P/S 39,638 39,638 Schedule DAB-1-248

452 OM Distribution Operations Adjust Merit Increase 58800-Dist Oper Misc Exp DISTOPX DISTOPX 6,116 6,116 Schedule DAB-1-248





457 OM Distribution Operations Adjustment Headcount DSP 58800-Dist Oper Misc Exp DISTOPX DISTOPX 27,247 27,247 Schedule DAB-1-275



460 OM Distribution Operations AGIS ADMS 58100-Dist Load Dispatching PIS-DSUB DISTSUB (11) (11) Schedule DAB-1-152

461 OM Distribution Operations AGIS ADMS 58100-Dist Load Dispatching PSC CPUC PIS-P/S 11 11 Schedule DAB-1-152

462 OM Distribution Operations AGIS ADMS 58800-Dist Oper Misc Exp DISTOPX DISTOPX (318,256) (318,256) Schedule DAB-1-152

463 OM Distribution Operations AGIS ADMS 58800-Dist Oper Misc Exp DISTOPX DISTOPX (664,016) (664,016) Schedule DAB-1-152

464 OM Distribution Operations AGIS ADMS 58800-Dist Oper Misc Exp DISTOPX DISTOPX (2,030,063) (2,030,063) Schedule DAB-1-152

465 OM Distribution Operations AGIS ADMS 58800-Dist Oper Misc Exp PSC CPUC PIS-P/S 318,256 318,256 Schedule DAB-1-152

466 OM Distribution Operations AGIS ADMS 58800-Dist Oper Misc Exp PSC CPUC PIS-P/S 664,016 664,016 Schedule DAB-1-152

467 OM Distribution Operations AGIS ADMS 58800-Dist Oper Misc Exp PSC CPUC PIS-P/S 2,030,063 2,030,063 Schedule DAB-1-152

468 OM Distribution Operations AGIS AMI 58000-Dist Oper Sup & Eng DISTOPX DISTOPX (521) (521) Schedule DAB-1-137


of 239



At December 2022

Line No.

Financial Category




469 OM Distribution Operations AGIS AMI 58000-Dist Oper Sup & Eng PSC CPUC DISTAMI 521 521 Schedule DAB-1-137

470 OM Distribution Operations AGIS AMI 58100-Dist Load Dispatching PIS-DSUB DISTSUB (32,912) (32,912) Schedule DAB-1-137

471 OM Distribution Operations AGIS AMI 58100-Dist Load Dispatching PSC CPUC DISTAMI 32,912 32,912 Schedule DAB-1-137

472 OM Distribution Operations AGIS AMI 58800-Dist Oper Misc Exp DISTOPX DISTOPX (1,221,682) (1,221,682) Schedule DAB-1-137

473 OM Distribution Operations AGIS AMI 58800-Dist Oper Misc Exp PSC CPUC DISTAMI 1,221,682 1,221,682 Schedule DAB-1-137

474 OM Distribution Operations AGIS FAN 58000-Dist Oper Sup & Eng DISTOPX DISTOPX 296 296Schedule DAB-1-137Schedule DAB-1-152

475 OM Distribution Operations AGIS FAN 58000-Dist Oper Sup & Eng PSC CPUC DISTPRI (296) (296)Schedule DAB-1-137Schedule DAB-1-152

476 OM Distribution Operations AGIS FAN 58100-Dist Load Dispatching PIS-DSUB DISTSUB (4,609) (4,609)Schedule DAB-1-137Schedule DAB-1-152

477 OM Distribution Operations AGIS FAN 58100-Dist Load Dispatching PSC CPUC DISTPRI 4,609 4,609Schedule DAB-1-137Schedule DAB-1-152

478 OM Distribution Operations AGIS FAN 58800-Dist Oper Misc Exp DISTOPX DISTOPX (116,597) (116,597)Schedule DAB-1-137Schedule DAB-1-152

479 OM Distribution Operations AGIS FAN 58800-Dist Oper Misc Exp DISTOPX DISTOPX (243,271) (243,271)Schedule DAB-1-137Schedule DAB-1-152

480 OM Distribution Operations AGIS FAN 58800-Dist Oper Misc Exp DISTOPX DISTOPX (1,273,457) (1,273,457)Schedule DAB-1-137Schedule DAB-1-152

481 OM Distribution Operations AGIS FAN 58800-Dist Oper Misc Exp PSC CPUC DISTPRI 116,597 116,597Schedule DAB-1-137Schedule DAB-1-152

482 OM Distribution Operations AGIS FAN 58800-Dist Oper Misc Exp PSC CPUC DISTPRI 243,271 243,271Schedule DAB-1-137Schedule DAB-1-152

483 OM Distribution Operations AGIS FAN 58800-Dist Oper Misc Exp PSC CPUC DISTPRI 1,273,457 1,273,457Schedule DAB-1-137Schedule DAB-1-152

484 OM Distribution Operations AGIS FLISR 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S (1,118) (1,118) Schedule DAB-1-152

485 OM Distribution Operations AGIS FLISR 58300-Dist Oper Overhead Lines PSC CPUC DISTPRI 1,118 1,118 Schedule DAB-1-152

486 OM Distribution Operations AGIS FLISR 58800-Dist Oper Misc Exp DISTOPX DISTOPX (178) (178) Schedule DAB-1-152

487 OM Distribution Operations AGIS FLISR 58800-Dist Oper Misc Exp DISTOPX DISTOPX (370) (370) Schedule DAB-1-152

488 OM Distribution Operations AGIS FLISR 58800-Dist Oper Misc Exp DISTOPX DISTOPX (75,253) (75,253) Schedule DAB-1-152

489 OM Distribution Operations AGIS FLISR 58800-Dist Oper Misc Exp PSC CPUC DISTPRI 178 178 Schedule DAB-1-152

490 OM Distribution Operations AGIS FLISR 58800-Dist Oper Misc Exp PSC CPUC DISTPRI 370 370 Schedule DAB-1-152

491 OM Distribution Operations AGIS FLISR 58800-Dist Oper Misc Exp PSC CPUC DISTPRI 75,253 75,253 Schedule DAB-1-152

492 OM Distribution Operations AGIS IVVO 58000-Dist Oper Sup & Eng DISTOPX DISTOPX 94 94 Schedule DAB-1-137

493 OM Distribution Operations AGIS IVVO 58000-Dist Oper Sup & Eng PSC CPUC DISTSEC (94) (94) Schedule DAB-1-137

494 OM Distribution Operations AGIS IVVO 58100-Dist Load Dispatching PIS-DSUB DISTSUB (32,425) (32,425) Schedule DAB-1-137

495 OM Distribution Operations AGIS IVVO 58100-Dist Load Dispatching PSC CPUC DISTSEC 32,425 32,425 Schedule DAB-1-137

496 OM Distribution Operations AGIS IVVO 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S (102,834) (102,834) Schedule DAB-1-137

497 OM Distribution Operations AGIS IVVO 58300-Dist Oper Overhead Lines PSC CPUC DISTSEC 102,834 102,834 Schedule DAB-1-137

498 OM Distribution Operations AGIS IVVO 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 741 741 Schedule DAB-1-137

499 OM Distribution Operations AGIS IVVO 58400-Dist Op UG Elec lines PSC CPUC DISTSEC (741) (741) Schedule DAB-1-137

500 OM Distribution Operations AGIS IVVO 58800-Dist Oper Misc Exp DISTOPX DISTOPX (1,278,069) (1,278,069) Schedule DAB-1-137

501 OM Distribution Operations AGIS IVVO 58800-Dist Oper Misc Exp PSC CPUC DISTSEC 1,278,069 1,278,069 Schedule DAB-1-137

502 OM Distribution Operations AGIS Other 58000-Dist Oper Sup & Eng DISTOPX DISTOPX 248 248 Schedule DAB-1-152

503 OM Distribution Operations AGIS Other 58000-Dist Oper Sup & Eng PSC CPUC PIS-P/S (248) (248) Schedule DAB-1-152

504 OM Distribution Operations AGIS Other 58100-Dist Load Dispatching PIS-DSUB DISTSUB (235) (235) Schedule DAB-1-152

505 OM Distribution Operations AGIS Other 58100-Dist Load Dispatching PIS-DSUB DISTSUB (491) (491) Schedule DAB-1-152

506 OM Distribution Operations AGIS Other 58100-Dist Load Dispatching PIS-DSUB DISTSUB (28,792) (28,792) Schedule DAB-1-152

507 OM Distribution Operations AGIS Other 58100-Dist Load Dispatching PSC CPUC PIS-P/S 235 235 Schedule DAB-1-152

508 OM Distribution Operations AGIS Other 58100-Dist Load Dispatching PSC CPUC PIS-P/S 491 491 Schedule DAB-1-152

509 OM Distribution Operations AGIS Other 58100-Dist Load Dispatching PSC CPUC PIS-P/S 28,792 28,792 Schedule DAB-1-152


of 239



At December 2022

Line No.

Financial Category




510 OM Distribution Operations AGIS Other 58800-Dist Oper Misc Exp DISTOPX DISTOPX (219,051) (219,051) Schedule DAB-1-152



513 OM Distribution Operations AGIS Other 58800-Dist Oper Misc Exp PSC CPUC PIS-P/S 219,051 219,051 Schedule DAB-1-152



516 OM Distribution Operations AGIS: ADMS (Non-CPCN) - Adjust to TY Level 58100-Dist Load Dispatching PIS-DSUB DISTSUB (11) (11) Schedule DAB-1-152

517 OM Distribution Operations AGIS: ADMS (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX 365,898 365,898 Schedule DAB-1-152

518 OM Distribution Operations AGIS: ADMS (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX 763,417 763,417 Schedule DAB-1-152

519 OM Distribution Operations AGIS: ADMS (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX (134,983) (134,983) Schedule DAB-1-152

520 OM Distribution Operations AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58000-Dist Oper Sup & Eng DISTOPX DISTOPX 248 248 Schedule DAB-1-152

521 OM Distribution Operations AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58100-Dist Load Dispatching PIS-DSUB DISTSUB (235) (235) Schedule DAB-1-152

522 OM Distribution Operations AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58100-Dist Load Dispatching PIS-DSUB DISTSUB (491) (491) Schedule DAB-1-152

523 OM Distribution Operations AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58100-Dist Load Dispatching PIS-DSUB DISTSUB (23,323) (23,323) Schedule DAB-1-152

524 OM Distribution Operations AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX (198,895) (198,895) Schedule DAB-1-152



527 OM Distribution Operations AGIS: AMI (CPCN) - Adjust to TY Level 58000-Dist Oper Sup & Eng DISTOPX DISTOPX (521) (521) Schedule DAB-1-137

528 OM Distribution Operations AGIS: AMI (CPCN) - Adjust to TY Level 58100-Dist Load Dispatching PIS-DSUB DISTSUB 41,539 41,539 Schedule DAB-1-137

529 OM Distribution Operations AGIS: AMI (CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX 1,324,812 1,324,812 Schedule DAB-1-137

530 OM Distribution Operations AGIS: FAN (CPCN) - Adjust to TY Level 58000-Dist Oper Sup & Eng DISTOPX DISTOPX 296 296Schedule DAB-1-137Schedule DAB-1-152

531 OM Distribution Operations AGIS: FAN (CPCN) - Adjust to TY Level 58100-Dist Load Dispatching PIS-DSUB DISTSUB (1,605) (1,605)Schedule DAB-1-137Schedule DAB-1-152

532 OM Distribution Operations AGIS: FAN (CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX 158,627 158,627Schedule DAB-1-137Schedule DAB-1-152

533 OM Distribution Operations AGIS: FAN (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX 171,068 171,068Schedule DAB-1-137Schedule DAB-1-152

534 OM Distribution Operations AGIS: FAN (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX 356,920 356,920Schedule DAB-1-137Schedule DAB-1-152

535 OM Distribution Operations AGIS: FAN (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX (1,074,121) (1,074,121)Schedule DAB-1-137Schedule DAB-1-152

536 OM Distribution Operations AGIS: FLISR (Non-CPCN) - Adjust to TY Level 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S (1,118) (1,118) Schedule DAB-1-152

537 OM Distribution Operations AGIS: FLISR (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX (178) (178) Schedule DAB-1-152

538 OM Distribution Operations AGIS: FLISR (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX (370) (370) Schedule DAB-1-152

539 OM Distribution Operations AGIS: FLISR (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX 256,403 256,403 Schedule DAB-1-152

540 OM Distribution Operations AGIS: IVVO (CPCN) - Adjust to TY Level 58000-Dist Oper Sup & Eng DISTOPX DISTOPX 94 94 Schedule DAB-1-137

541 OM Distribution Operations AGIS: IVVO (CPCN) - Adjust to TY Level 58100-Dist Load Dispatching PIS-DSUB DISTSUB (14,464) (14,464) Schedule DAB-1-137

542 OM Distribution Operations AGIS: IVVO (CPCN) - Adjust to TY Level 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S (102,834) (102,834) Schedule DAB-1-137

543 OM Distribution Operations AGIS: IVVO (CPCN) - Adjust to TY Level 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 741 741 Schedule DAB-1-137

544 OM Distribution Operations AGIS: IVVO (CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp DISTOPX DISTOPX (860,488) (860,488) Schedule DAB-1-137

545 OM Distribution Operations Eliminate Mutual Aid 58800-Dist Oper Misc Exp DISTOPX DISTOPX (662,573) (662,573) Schedule DAB-1-250

546 OM Distribution Operations Eliminate Regulatory Deferral/Amortization 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S 233 233 Schedule DAB-1-285

547 OM Distribution Operations Eliminate Regulatory Deferral/Amortization 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S 1,298 1,298 Schedule DAB-1-285

548 OM Distribution Operations Eliminate Regulatory Deferral/Amortization 58800-Dist Oper Misc Exp DISTOPX DISTOPX (369,599) (369,599) Schedule DAB-1-285

549 OM Distribution Operations 4,763,260 4,763,260

550

551 OM Distribution Maintenance Adjust Incentive to Target - PSC 59100-Dist Mt of Structures PIS-DSUB DISTSUB (1,688) (1,688) Schedule DAB-1-247

552 OM Distribution Maintenance Adjust Incentive to Target - PSC 59200-Dist Mt of Station Equip PIS-DSUB DISTSUB (4,531) (4,531) Schedule DAB-1-247


of 239



At December 2022

Line No.

Financial Category




553 OM Distribution Maintenance Adjust Incentive to Target - PSC 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (33,806) (33,806) Schedule DAB-1-247

554 OM Distribution Maintenance Adjust Incentive to Target - PSC 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S (5,297) (5,297) Schedule DAB-1-247

555 OM Distribution Maintenance Adjust Incentive to Target - PSC 59600-Dist Mtc of Streetlights PIS-LIT DISTLIT (1,271) (1,271) Schedule DAB-1-247

556 OM Distribution Maintenance Adjust Incentive to Target - PSC 59700-Dist Mtc of Meters PIS-MET DISTMET (520) (520) Schedule DAB-1-247

557 OM Distribution Maintenance Adjust Incentive to Target - PSC 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (4,517) (4,517) Schedule DAB-1-247

558 OM Distribution Maintenance Adjust Incentive to Target - XES 59000-Dist Mtc Super & Eng DISTMAX DISTMAX (1,705) (1,705) Schedule DAB-1-247

559 OM Distribution Maintenance Adjust Incentive to Target - XES 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (1,769) (1,769) Schedule DAB-1-247

560 OM Distribution Maintenance Adjust Incentive to Target - XES 59700-Dist Mtc of Meters PIS-MET DISTMET (527) (527) Schedule DAB-1-247

561 OM Distribution Maintenance Adjust Incentive to Target - XES 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (760) (760) Schedule DAB-1-247

562 OM Distribution Maintenance Adjust Merit Increase 59000-Dist Mtc Super & Eng DISTMAX DISTMAX 1,594 1,594 Schedule DAB-1-248

563 OM Distribution Maintenance Adjust Merit Increase 59000-Dist Mtc Super & Eng DISTMAX DISTMAX 13,286 13,286 Schedule DAB-1-248

564 OM Distribution Maintenance Adjust Merit Increase 59100-Dist Mt of Structures PIS-DSUB DISTSUB 313 313 Schedule DAB-1-248

565 OM Distribution Maintenance Adjust Merit Increase 59100-Dist Mt of Structures PIS-DSUB DISTSUB (152) (152) Schedule DAB-1-248

566 OM Distribution Maintenance Adjust Merit Increase 59100-Dist Mt of Structures PIS-DSUB DISTSUB (305) (305) Schedule DAB-1-248

567 OM Distribution Maintenance Adjust Merit Increase 59200-Dist Mt of Station Equip PIS-DSUB DISTSUB 840 840 Schedule DAB-1-248

568 OM Distribution Maintenance Adjust Merit Increase 59200-Dist Mt of Station Equip PIS-DSUB DISTSUB 27,571 27,571 Schedule DAB-1-248

569 OM Distribution Maintenance Adjust Merit Increase 59200-Dist Mt of Station Equip PIS-DSUB DISTSUB 55,240 55,240 Schedule DAB-1-248

570 OM Distribution Maintenance Adjust Merit Increase 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 6,271 6,271 Schedule DAB-1-248





575 OM Distribution Maintenance Adjust Merit Increase 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S 983 983 Schedule DAB-1-248

576 OM Distribution Maintenance Adjust Merit Increase 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S 45,418 45,418 Schedule DAB-1-248

577 OM Distribution Maintenance Adjust Merit Increase 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S 90,996 90,996 Schedule DAB-1-248

578 OM Distribution Maintenance Adjust Merit Increase 59600-Dist Mtc of Streetlights PIS-LIT DISTLIT 236 236 Schedule DAB-1-248

579 OM Distribution Maintenance Adjust Merit Increase 59600-Dist Mtc of Streetlights PIS-LIT DISTLIT 5,543 5,543 Schedule DAB-1-248

580 OM Distribution Maintenance Adjust Merit Increase 59600-Dist Mtc of Streetlights PIS-LIT DISTLIT 11,105 11,105 Schedule DAB-1-248

581 OM Distribution Maintenance Adjust Merit Increase 59700-Dist Mtc of Meters PIS-MET DISTMET 96 96 Schedule DAB-1-248




585 OM Distribution Maintenance Adjust Merit Increase 59700-Dist Mtc of Meters PIS-MET DISTMET 5,918 5,918 Schedule DAB-1-248

586 OM Distribution Maintenance Adjust Merit Increase 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX 838 838 Schedule DAB-1-248

587 OM Distribution Maintenance Adjust Merit Increase 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX 14,653 14,653 Schedule DAB-1-248


589 OM Distribution Maintenance Adjust Merit Increase 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX 710 710 Schedule DAB-1-248


591 OM Distribution Maintenance AGIS ADMS 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 12 12 Schedule DAB-1-152

592 OM Distribution Maintenance AGIS ADMS 59300-Dist Mtc of Overhead Lines PSC CPUC PIS-P/S (12) (12) Schedule DAB-1-152

593 OM Distribution Maintenance AGIS ADMS 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (27,505) (27,505) Schedule DAB-1-152



596 OM Distribution Maintenance AGIS ADMS 59800-Dist Mtce of Dist Plant PSC CPUC PIS-P/S 27,505 27,505 Schedule DAB-1-152



599 OM Distribution Maintenance AGIS AMI 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 3,749 3,749 Schedule DAB-1-137


of 239



At December 2022

Line No.

Financial Category




600 OM Distribution Maintenance AGIS AMI 59300-Dist Mtc of Overhead Lines PSC CPUC DISTAMI (3,749) (3,749) Schedule DAB-1-137

601 OM Distribution Maintenance AGIS AMI 59700-Dist Mtc of Meters PIS-MET DISTMET (113,909) (113,909) Schedule DAB-1-137

602 OM Distribution Maintenance AGIS AMI 59700-Dist Mtc of Meters PSC CPUC DISTAMI 113,909 113,909 Schedule DAB-1-137

603 OM Distribution Maintenance AGIS FAN 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (92) (92)Schedule DAB-1-137Schedule DAB-1-152

604 OM Distribution Maintenance AGIS FAN 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (193) (193)Schedule DAB-1-137Schedule DAB-1-152

605 OM Distribution Maintenance AGIS FAN 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (378,948) (378,948)Schedule DAB-1-137Schedule DAB-1-152

606 OM Distribution Maintenance AGIS FAN 59800-Dist Mtce of Dist Plant PSC CPUC DISTPRI 92 92Schedule DAB-1-137Schedule DAB-1-152

607 OM Distribution Maintenance AGIS FAN 59800-Dist Mtce of Dist Plant PSC CPUC DISTPRI 193 193Schedule DAB-1-137Schedule DAB-1-152

608 OM Distribution Maintenance AGIS FAN 59800-Dist Mtce of Dist Plant PSC CPUC DISTPRI 378,948 378,948Schedule DAB-1-137Schedule DAB-1-152

609 OM Distribution Maintenance AGIS FLISR 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (3,414) (3,414) Schedule DAB-1-152



612 OM Distribution Maintenance AGIS FLISR 59300-Dist Mtc of Overhead Lines PSC CPUC DISTPRI 3,414 3,414 Schedule DAB-1-152



615 OM Distribution Maintenance AGIS FLISR 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S (45) (45) Schedule DAB-1-152

616 OM Distribution Maintenance AGIS FLISR 59400-Dist Mt of Undergrnd Line PSC CPUC DISTPRI 45 45 Schedule DAB-1-152

617 OM Distribution Maintenance AGIS IVVO 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (153,558) (153,558) Schedule DAB-1-137

618 OM Distribution Maintenance AGIS IVVO 59300-Dist Mtc of Overhead Lines PSC CPUC DISTSEC 153,558 153,558 Schedule DAB-1-137

619 OM Distribution Maintenance AGIS: ADMS (Non-CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 12 12 Schedule DAB-1-152

620 OM Distribution Maintenance AGIS: ADMS (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (27,505) (27,505) Schedule DAB-1-152

621 OM Distribution Maintenance AGIS: ADMS (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (57,388) (57,388) Schedule DAB-1-152

622 OM Distribution Maintenance AGIS: ADMS (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX 282,370 282,370 Schedule DAB-1-152

623 OM Distribution Maintenance AGIS: AMI (CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 3,749 3,749 Schedule DAB-1-137

624 OM Distribution Maintenance AGIS: AMI (CPCN) - Adjust to TY Level 59700-Dist Mtc of Meters PIS-MET DISTMET (51,605) (51,605) Schedule DAB-1-137

625 OM Distribution Maintenance AGIS: FAN (CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX 165,667 165,667Schedule DAB-1-137Schedule DAB-1-152

626 OM Distribution Maintenance AGIS: FAN (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (92) (92)Schedule DAB-1-137Schedule DAB-1-152

627 OM Distribution Maintenance AGIS: FAN (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (193) (193)Schedule DAB-1-137Schedule DAB-1-152

628 OM Distribution Maintenance AGIS: FAN (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX (301,783) (301,783)Schedule DAB-1-137Schedule DAB-1-152

629 OM Distribution Maintenance AGIS: FLISR (Non-CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (3,414) (3,414) Schedule DAB-1-152

630 OM Distribution Maintenance AGIS: FLISR (Non-CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (7,124) (7,124) Schedule DAB-1-152

631 OM Distribution Maintenance AGIS: FLISR (Non-CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 157,929 157,929 Schedule DAB-1-152

632 OM Distribution Maintenance AGIS: FLISR (Non-CPCN) - Adjust to TY Level 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S (45) (45) Schedule DAB-1-152

633 OM Distribution Maintenance AGIS: IVVO (CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 1,401,825 1,401,825 Schedule DAB-1-137

634 OM Distribution Maintenance Eliminate Regulatory Deferral/Amortization 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (58,429) (58,429) Schedule DAB-1-285

635 OM Distribution Maintenance K&M - Veg. Management 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 1,835,141 1,835,141 Schedule DAB-1-281

636 OM Distribution Maintenance Wildfire - Comm Dvmt - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 1,211,878 1,211,878 Schedule DAB-1-135

637 OM Distribution Maintenance Wildfire - Inspection / Modeling - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S 1,302,807 1,302,807 Schedule DAB-1-135

638 OM Distribution Maintenance Wildfire - Protection - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (140,569) (140,569) Schedule DAB-1-135

639 OM Distribution Maintenance Wildfire - Replace - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (452,141) (452,141) Schedule DAB-1-135

640 OM Distribution Maintenance Wildfire - Veg Mgmt - Adjust to TY Level 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S (382,787) (382,787) Schedule DAB-1-135


of 239



At December 2022

Line No.

Financial Category




641 OM Distribution Maintenance 5,987,880 5,987,880

642

643 OM 10,751,140 10,751,140

644

645 OM Customer Accounting ExpenseAdjust Incentive to Target - PSC 90200-Cust Acct Meter Read PSC CPUC METREAD (14,841) (14,841) Schedule DAB-1-247

646 OM Customer Accounting ExpenseAdjust Incentive to Target - PSC 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT (4,545) (4,545) Schedule DAB-1-247

647 OM Customer Accounting ExpenseAdjust Incentive to Target - PSC 90500-Cust Acct Misc C902-3 C902-3 5 5 Schedule DAB-1-247

648 OM Customer Accounting ExpenseAdjust Incentive to Target - XES 90100-Cust Acct Supervise C902-3 C902-3 (792) (792) Schedule DAB-1-247

649 OM Customer Accounting ExpenseAdjust Incentive to Target - XES 90200-Cust Acct Meter Read PSC CPUC METREAD (3,456) (3,456) Schedule DAB-1-247

650 OM Customer Accounting ExpenseAdjust Incentive to Target - XES 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT (60,047) (60,047) Schedule DAB-1-247

651 OM Customer Accounting ExpenseAdjust Incentive to Target - XES 90500-Cust Acct Misc C902-3 C902-3 (158) (158) Schedule DAB-1-247

652 OM Customer Accounting ExpenseAdjust Merit Increase 90100-Cust Acct Supervise C902-3 C902-3 740 740 Schedule DAB-1-248

653 OM Customer Accounting ExpenseAdjust Merit Increase 90100-Cust Acct Supervise C902-3 C902-3 5,412 5,412 Schedule DAB-1-248

654 OM Customer Accounting ExpenseAdjust Merit Increase 90200-Cust Acct Meter Read PSC CPUC METREAD 2,753 2,753 Schedule DAB-1-248





659 OM Customer Accounting ExpenseAdjust Merit Increase 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT 843 843 Schedule DAB-1-248

660 OM Customer Accounting ExpenseAdjust Merit Increase 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT 19,142 19,142 Schedule DAB-1-248




664 OM Customer Accounting ExpenseAdjust Merit Increase 90500-Cust Acct Misc C902-3 C902-3 (1) (1) Schedule DAB-1-248



667 OM Customer Accounting ExpenseAdjust Merit Increase 90500-Cust Acct Misc C902-3 C902-3 148 148 Schedule DAB-1-248

668 OM Customer Accounting ExpenseAdjust Merit Increase 90500-Cust Acct Misc C902-3 C902-3 1,349 1,349 Schedule DAB-1-248

669 OM Customer Accounting ExpenseAGIS AMI 90200-Cust Acct Meter Read PSC CPUC DISTAMI 3,425,623 3,425,623 Schedule DAB-1-137

670 OM Customer Accounting ExpenseAGIS AMI 90200-Cust Acct Meter Read PSC CPUC METREAD (3,425,623) (3,425,623) Schedule DAB-1-137

671 OM Customer Accounting ExpenseAGIS: AMI (CPCN) - Adjust to TY Level 90200-Cust Acct Meter Read PSC CPUC METREAD 2,746,388 2,746,388 Schedule DAB-1-137

672 OM Customer Accounting ExpenseCustomer Deposit Interest Expense DEPINT - Customer Deposit Interest ExpensePSC CPUC PIS-P/S 501,494 501,494 Schedule DAB-1-230

673 OM Customer Accounting ExpenseDirect Assign Customer Expenses 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT (449,010) (449,010) Schedule DAB-1-220

674 OM Customer Accounting ExpenseDirect Assign Customer Expenses 90300-Cust Acct Recrds &Coll PSC FERC CUSTACCT 449,010 449,010 Schedule DAB-1-220

675 OM Customer Accounting ExpenseEliminate Regulatory Deferral/Amortization 90200-Cust Acct Meter Read PSC CPUC METREAD (96,909) (96,909) Schedule DAB-1-285

676 OM Customer Accounting Expense 3,900,287 3,900,287

677

678 OM 3,900,287 3,900,287

679

680 OM Customer Service Expense Adjust Distributed Intelligence (DI) 90800-Customer Asst Expense PSC CPUC C902-3 3,896,230 3,896,230 Schedule DAB-1-157

681 OM Customer Service Expense Adjust Incentive to Target - PSC 90800-Customer Asst Expense PSC CPUC C902-3 (2,548) (2,548) Schedule DAB-1-247

682 OM Customer Service Expense Adjust Incentive to Target - PSC 910000-Misc Cust Serv Expense PSC CPUC C908_9 1 1 Schedule DAB-1-247

683 OM Customer Service Expense Adjust Incentive to Target - XES 90800-Customer Asst Expense PSC CPUC C902-3 (1,816) (1,816) Schedule DAB-1-247

684 OM Customer Service Expense Adjust Incentive to Target - XES 910000-Misc Cust Serv Expense PSC CPUC C908_9 (23) (23) Schedule DAB-1-247

685 OM Customer Service Expense Adjust Merit Increase 90800-Customer Asst Expense PSC CPUC C902-3 473 473 Schedule DAB-1-248

686 OM Customer Service Expense Adjust Merit Increase 90800-Customer Asst Expense PSC CPUC C902-3 9,581 9,581 Schedule DAB-1-248



of 239



At December 2022

Line No.

Financial Category






690 OM Customer Service Expense Adjust Merit Increase 910000-Misc Cust Serv Expense PSC CPUC C908_9 (0) (0) Schedule DAB-1-248



693 OM Customer Service Expense Adjust Merit Increase 910000-Misc Cust Serv Expense PSC CPUC C908_9 21 21 Schedule DAB-1-248

694 OM Customer Service Expense Adjust Merit Increase 910000-Misc Cust Serv Expense PSC CPUC C908_9 164 164 Schedule DAB-1-248

695 OM Customer Service Expense DSM Adjustments 90812-Customer Asst Expense PSC CPUC DSM (33,467,974) (33,467,974) Schedule DAB-1-222

696 OM Customer Service Expense Eliminate Regulatory Deferral/Amortization 909000-Informational and instruction advertising expensePSC CPUC C902-3 (177) (177) Schedule DAB-1-285

697 OM Customer Service Expense Eliminate Renewable Connect 90800-Customer Asst Expense PSC CPUC C902-3 (556) (556) Schedule DAB-1-258

698 OM Customer Service Expense (29,529,853) (29,529,853)

699

700 OM (29,529,853) (29,529,853)

701

702 OM Sales Expense Adjust Incentive to Target - PSC 91200-Economic Development PSC CPUC C902-3 (2,943) (2,943) Schedule DAB-1-247

703 OM Sales Expense Adjust Incentive to Target - PSC 916000-Misc Sales Expense PSC CPUC C902-3 1 1 Schedule DAB-1-247

704 OM Sales Expense Adjust Incentive to Target - XES 91200-Economic Development PSC CPUC C902-3 (3,928) (3,928) Schedule DAB-1-247

705 OM Sales Expense Adjust Incentive to Target - XES 916000-Misc Sales Expense PSC CPUC C902-3 (32) (32) Schedule DAB-1-247

706 OM Sales Expense Adjust Merit Increase 91200-Economic Development PSC CPUC C902-3 546 546 Schedule DAB-1-248

707 OM Sales Expense Adjust Merit Increase 91200-Economic Development PSC CPUC C902-3 19,166 19,166 Schedule DAB-1-248




711 OM Sales Expense Adjust Merit Increase 916000-Misc Sales Expense PSC CPUC C902-3 (0) (0) Schedule DAB-1-248



714 OM Sales Expense Adjust Merit Increase 916000-Misc Sales Expense PSC CPUC C902-3 30 30 Schedule DAB-1-248

715 OM Sales Expense Adjust Merit Increase 916000-Misc Sales Expense PSC CPUC C902-3 239 239 Schedule DAB-1-248

716 OM Sales Expense Adjustment Headcount TEP 91200-Economic Development PSC CPUC C902-3 91,511 91,511 Schedule DAB-1-276

717 OM Sales Expense Adjustment Headcount TEP 91200-Economic Development PSC CPUC C902-3 190,930 190,930 Schedule DAB-1-276

718 OM Sales Expense Eliminate Renewable Connect 91200-Economic Development PSC CPUC C902-3 (16,450) (16,450) Schedule DAB-1-258

719 OM Sales Expense 351,928 351,928

720

721 OM 351,928 351,928

722

723 OM Administrative & General ExpenseActive Healthcare IBNR 926000-Employee pensions and benefits LABXAG LABXAG (1,297,905) (1,297,905) Schedule DAB-1-228

724 OM Administrative & General ExpenseAdjust Distributed Intelligence (DI) 92000-A&G Salaries LABXAG LABXAG 130,691 130,691 Schedule DAB-1-157

725 OM Administrative & General ExpenseAdjust Distributed Intelligence (DI) 92300-A&G Outside Services LABXAG LABXAG 795,489 795,489 Schedule DAB-1-157

726 OM Administrative & General ExpenseAdjust Incentive to Target - PSC 92000-A&G Salaries LABXAG LABXAG (300,351) (300,351) Schedule DAB-1-247

727 OM Administrative & General ExpenseAdjust Incentive to Target - PSC 92800-A&G Regulatory Comm Exp LABXAG LABXAG Schedule DAB-1-247

728 OM Administrative & General ExpenseAdjust Incentive to Target - XES 92000-A&G Salaries LABXAG LABXAG (479,206) (479,206) Schedule DAB-1-247

729 OM Administrative & General ExpenseAdjust Merit Increase 92000-A&G Salaries LABXAG LABXAG 55,713 55,713 Schedule DAB-1-248




733 OM Administrative & General ExpenseAdjust Merit Increase 92000-A&G Salaries LABXAG LABXAG 2,408,366 2,408,366 Schedule DAB-1-248

734 OM Administrative & General ExpenseAdjust Merit Increase 92000-A&G Salaries PSC CPUC LABXAG (767) (767) Schedule DAB-1-248


of 239



At December 2022

Line No.

Financial Category




735 OM Administrative & General ExpenseAdjust Merit Increase 92000-A&G Salaries PSC CPUC LABXAG (1,536) (1,536) Schedule DAB-1-248

736 OM Administrative & General ExpenseAdjust Merit Increase 92100-A&G Office & Supplies LABXAG LABXAG (0) (0) Schedule DAB-1-248

737 OM Administrative & General ExpenseAdjust Merit Increase 92100-A&G Office & Supplies LABXAG LABXAG (0) (0) Schedule DAB-1-248

738 OM Administrative & General ExpenseAdjust Merit Increase 92500-A&G Injuries & Damages LABXAG LABXAG (0) (0) Schedule DAB-1-248

739 OM Administrative & General ExpenseAdjust Merit Increase 92500-A&G Injuries & Damages LABXAG LABXAG (0) (0) Schedule DAB-1-248

740 OM Administrative & General ExpenseAdjust Merit Increase 92500-A&G Injuries & Damages PSC CPUC LABXAG 0 0 Schedule DAB-1-248

741 OM Administrative & General ExpenseAdjust Merit Increase 92500-A&G Injuries & Damages PSC CPUC LABXAG 0 0 Schedule DAB-1-248

742 OM Administrative & General ExpenseAdjust Merit Increase 926000-Employee pensions and benefits LABXAG LABXAG 0 0 Schedule DAB-1-248



745 OM Administrative & General ExpenseAdjust Merit Increase 926000-Employee pensions and benefits PSC CPUC LABXAG (0) (0) Schedule DAB-1-248

746 OM Administrative & General ExpenseAdjust Merit Increase 926000-Employee pensions and benefits PSC CPUC LABXAG (0) (0) Schedule DAB-1-248

747 OM Administrative & General ExpenseAdjust Merit Increase 92800-A&G Regulatory Comm Exp LABXAG LABXAG Schedule DAB-1-248

748 OM Administrative & General ExpenseAdjust Merit Increase 92800-A&G Regulatory Comm Exp LABXAG LABXAG 1,646 1,646 Schedule DAB-1-248

749 OM Administrative & General ExpenseAdjust Merit Increase 92800-A&G Regulatory Comm Exp LABXAG LABXAG 3,298 3,298 Schedule DAB-1-248

750 OM Administrative & General ExpenseAdjust Pension/ Benefits Expense K&M 926000-Employee pensions and benefits LABXAG LABXAG (18,728) (18,728) Schedule DAB-1-233

751 OM Administrative & General ExpenseAdjustment Headcount DSP 92500-A&G Injuries & Damages LABXAG LABXAG 198 198 Schedule DAB-1-275

752 OM Administrative & General ExpenseAdjustment Headcount DSP 92500-A&G Injuries & Damages LABXAG LABXAG 124 124 Schedule DAB-1-275

753 OM Administrative & General ExpenseAdjustment Headcount DSP 926000-Employee pensions and benefits LABXAG LABXAG 23,366 23,366 Schedule DAB-1-275

754 OM Administrative & General ExpenseAdjustment Headcount DSP 926000-Employee pensions and benefits LABXAG LABXAG 67,036 67,036 Schedule DAB-1-275

755 OM Administrative & General ExpenseAdjustment Headcount TEP 92500-A&G Injuries & Damages LABXAG LABXAG 514 514 Schedule DAB-1-276

756 OM Administrative & General ExpenseAdjustment Headcount TEP 926000-Employee pensions and benefits LABXAG LABXAG 71,147 71,147 Schedule DAB-1-276

757 OM Administrative & General ExpenseAGIS Shared Asset Cost 92200-A&G Admn Transfer Crdt PSC CPUC DISTMET (5,373,540) (5,373,540) Schedule DAB-1-137

758 OM Administrative & General ExpenseAGIS Shared Asset Cost - Adjust to TY Level 92200-A&G Admn Transfer Crdt PSC CPUC LABXAG 1,786,895 1,786,895 Schedule DAB-1-137

759 OM Administrative & General ExpenseAnnualize CPUC Fee 92804CPUC- Reg Comm Expense PSC CPUC PIS-NET 237,078 237,078 Schedule DAB-1-229

760 OM Administrative & General ExpenseDeferred Reg Asset/Liability Amort 92804CPUC- Reg Comm Expense PSC CPUC PIS-NET 2,977,266 2,977,266 Schedule DAB-1-238

761 OM Administrative & General ExpenseDirect Assign Dues 93020-A&G Misc General Exp PIS-TOT PIS-TOT (1,044,953) (1,044,953) Schedule DAB-1-220

762 OM Administrative & General ExpenseDirect Assign Dues 93020-A&G Misc General Exp PSC CPUC PIS-TOT 1,044,953 1,044,953 Schedule DAB-1-220

763 OM Administrative & General ExpenseDirect Assign Regulatory Expenses 92800-A&G Regulatory Comm Exp LABXAG LABXAG (10,811,150) (10,811,150) Schedule DAB-1-220

764 OM Administrative & General ExpenseDirect Assign Regulatory Expenses 92800-A&G Regulatory Comm Exp PSC CPUC LABXAG 10,023,098 10,023,098 Schedule DAB-1-220

765 OM Administrative & General ExpenseDirect Assign Regulatory Expenses 92800-A&G Regulatory Comm Exp PSC FERC LABXAG 788,052 788,052 Schedule DAB-1-220

766 OM Administrative & General ExpenseEliminate Advertising Expense 93010-A&G General Advertising PIS-TOT PIS-TOT (503,789) (503,789) Schedule DAB-1-237

767 OM Administrative & General ExpenseEliminate Advertising Expense 93010-A&G General Advertising PIS-TOT PIS-TOT (2,048,377) (2,048,377) Schedule DAB-1-237

768 OM Administrative & General ExpenseEliminate AGIS Shared Asset Cost 92200-A&G Admn Transfer Crdt PSC CPUC LABXAG 5,373,540 5,373,540 Schedule DAB-1-137

769 OM Administrative & General ExpenseEliminate Aviation Expenses 92000-A&G Salaries LABXAG LABXAG (107,609) (107,609) Schedule DAB-1-224

770 OM Administrative & General ExpenseEliminate Aviation Expenses 92000-A&G Salaries LABXAG LABXAG (224,518) (224,518) Schedule DAB-1-224

771 OM Administrative & General ExpenseEliminate Aviation Expenses 92100-A&G Office & Supplies LABXAG LABXAG (191,296) (191,296) Schedule DAB-1-224

772 OM Administrative & General ExpenseEliminate Aviation Expenses 92300-A&G Outside Services LABXAG LABXAG (37,457) (37,457) Schedule DAB-1-224

773 OM Administrative & General ExpenseEliminate Aviation Expenses 92400-A&G Property Insurance PIS-TOT PIS-TOT (12,548) (12,548) Schedule DAB-1-224

774 OM Administrative & General ExpenseEliminate Aviation Expenses 92500-A&G Injuries & Damages LABXAG LABXAG (862) (862) Schedule DAB-1-224

775 OM Administrative & General ExpenseEliminate Aviation Expenses 92500-A&G Injuries & Damages LABXAG LABXAG (1,799) (1,799) Schedule DAB-1-224

776 OM Administrative & General ExpenseEliminate Aviation Expenses 926000-Employee pensions and benefits LABXAG LABXAG (14,053) (14,053) Schedule DAB-1-224

777 OM Administrative & General ExpenseEliminate Aviation Expenses 926000-Employee pensions and benefits LABXAG LABXAG (29,320) (29,320) Schedule DAB-1-224

778 OM Administrative & General ExpenseEliminate Aviation Expenses 93100-A&G Rents LABXAG PIS-TOT (317,358) (317,358) Schedule DAB-1-224

779 OM Administrative & General ExpenseEliminate Aviation Expenses 93500-A&G Maint of Gen PLT PIS-TOT PIS-TOT (43,968) (43,968) Schedule DAB-1-224

780 OM Administrative & General ExpenseEliminate Discretionary Incentive Pay 92000-A&G Salaries LABXAG LABXAG (99,540) (99,540) Schedule DAB-1-278

781 OM Administrative & General ExpenseEliminate Discretionary Incentive Pay 92000-A&G Salaries LABXAG LABXAG (364,952) (364,952) Schedule DAB-1-278


of 239



At December 2022

Line No.

Financial Category




782 OM Administrative & General ExpenseEliminate Executive Long-term Incentive 92000-A&G Salaries LABXAG LABXAG (946,853) (946,853) Schedule DAB-1-239

783 OM Administrative & General ExpenseEliminate Executive Long-term Incentive 92000-A&G Salaries LABXAG LABXAG (14,818,370) (14,818,370) Schedule DAB-1-239

784 OM Administrative & General ExpenseEliminate Food and Beverage Expenses 92100-A&G Office & Supplies LABXAG LABXAG (48,361) (48,361) Schedule DAB-1-227

785 OM Administrative & General ExpenseEliminate Food and Beverage Expenses 92100-A&G Office & Supplies LABXAG LABXAG (129,005) (129,005) Schedule DAB-1-227

786 OM Administrative & General ExpenseEliminate Investor Relations Expenses 92000-A&G Salaries LABXAG LABXAG (21,607) (21,607) Schedule DAB-1-268

787 OM Administrative & General ExpenseEliminate Investor Relations Expenses 92100-A&G Office & Supplies LABXAG LABXAG (124,966) (124,966) Schedule DAB-1-268

788 OM Administrative & General ExpenseEliminate Investor Relations Expenses 92300-A&G Outside Services LABXAG LABXAG (3,121) (3,121) Schedule DAB-1-268

789 OM Administrative & General ExpenseEliminate Investor Relations Expenses 92500-A&G Injuries & Damages LABXAG LABXAG 889 889 Schedule DAB-1-268

790 OM Administrative & General ExpenseEliminate Investor Relations Expenses 926000-Employee pensions and benefits LABXAG LABXAG (25,441) (25,441) Schedule DAB-1-268

791 OM Administrative & General ExpenseEliminate Investor Relations Expenses 93020-A&G Misc General Exp PIS-TOT PIS-TOT (56,238) (56,238) Schedule DAB-1-268

792 OM Administrative & General ExpenseEliminate Regulatory Deferral/Amortization 92200-A&G Admn Transfer Crdt LABXAG LABXAG (5,991,667) (5,991,667) Schedule DAB-1-285

793 OM Administrative & General ExpenseEliminate Regulatory Deferral/Amortization 926000-Employee pensions and benefits LABXAG LABXAG (2,785,176) (2,785,176) Schedule DAB-1-285

794 OM Administrative & General ExpenseEliminate Regulatory Deferral/Amortization 92800-A&G Regulatory Comm Exp LABXAG LABXAG (1,268,388) (1,268,388) Schedule DAB-1-285

795 OM Administrative & General ExpenseEliminate Renewable Connect 92500-A&G Injuries & Damages LABXAG LABXAG 3 3 Schedule DAB-1-258

796 OM Administrative & General ExpenseEliminate Renewable Connect 926000-Employee pensions and benefits LABXAG LABXAG (3,156) (3,156) Schedule DAB-1-258

797 OM Administrative & General ExpenseEliminate Trading O&M 92000-A&G Salaries PSC CPUC LABXAG (11,144) (11,144) Schedule DAB-1-253

798 OM Administrative & General ExpenseEliminate Trading O&M 92000-A&G Salaries PSC CPUC LABXAG (23,252) (23,252) Schedule DAB-1-253

799 OM Administrative & General ExpenseEliminate Trading O&M 92100-A&G Office & Supplies PSC CPUC LABXAG (16) (16) Schedule DAB-1-253

800 OM Administrative & General ExpenseEliminate Trading O&M 92500-A&G Injuries & Damages PSC CPUC LABXAG 228 228 Schedule DAB-1-253

801 OM Administrative & General ExpenseEliminate Trading O&M 92500-A&G Injuries & Damages PSC CPUC LABXAG 476 476 Schedule DAB-1-253

802 OM Administrative & General ExpenseEliminate Trading O&M 926000-Employee pensions and benefits PSC CPUC LABXAG (58,785) (58,785) Schedule DAB-1-253

803 OM Administrative & General ExpenseEliminate Trading O&M 926000-Employee pensions and benefits PSC CPUC LABXAG (122,650) (122,650) Schedule DAB-1-253

804 OM Administrative & General ExpenseEliminate Trading O&M 93020-A&G Misc General Exp PSC CPUC PIS-TOT (4) (4) Schedule DAB-1-253

805 OM Administrative & General ExpenseEnvironmental Portion of Incentive 92000-A&G Salaries LABXAG LABXAG 74,415 74,415 Schedule DAB-1-240

806 OM Administrative & General ExpenseEnvironmental Portion of Incentive 92000-A&G Salaries LABXAG LABXAG 1,192,554 1,192,554 Schedule DAB-1-240

807 OM Administrative & General ExpenseFiscal Year CPUC Fee 92804CPUC- Reg Comm Expense PSC CPUC PIS-NET Schedule DAB-1-229

808 OM Administrative & General ExpenseRent Details 93100-A&G Rents LABXAG PIS-TOT (15,473,687) (15,473,687) Schedule DAB-1-220

809 OM Administrative & General ExpenseRent Details 93100-A&G Rents PSC CPUC PIS-TOT 15,473,687 15,473,687 Schedule DAB-1-220

810 OM Administrative & General ExpenseTime Based Portion of LTI Add Back 92000-A&G Salaries LABXAG LABXAG 346,838 346,838 Schedule DAB-1-241

811 OM Administrative & General ExpenseTime Based Portion of LTI Add Back 92000-A&G Salaries LABXAG LABXAG 2,189,270 2,189,270 Schedule DAB-1-241

812 OM Administrative & General Expense (19,532,935) (19,532,935)

813

814 OM (19,532,935) (19,532,935)

815

816 OM (18,908,689) (18,908,689)

817

818 Depr ExpenseIntangible Plant Functionalize Miscellaneous Intangible Plant 40300-Electric Depreciation PIS-SUBT PIS-SUBT (18,897,535) (18,897,535) Schedule DAB-1-139

819 Depr ExpenseIntangible Plant (18,897,535) (18,897,535)

820

821 Depr Expense (18,897,535) (18,897,535)

822

823 Depr ExpenseSteam Production Plant Adjustment for New Depreciation Rates 40300-Electric Depreciation 12CP-PROD PRODSTM 18,776,075 18,776,075 Schedule DAB-1-232

824 Depr ExpenseSteam Production Plant Eliminate Pawnee Control Panel Expenditures in Excess of Cap40300-Electric Depreciation 12CP-PROD PRODSTM (9,472) (9,472) Schedule DAB-1-129

825 Depr ExpenseSteam Production Plant Functionalize Miscellaneous Intangible Plant 40300-Electric Depreciation 12CP-PROD PRODSTM 3,231 3,231 Schedule DAB-1-139

826 Depr ExpenseSteam Production Plant 18,769,834 18,769,834

827

828 Depr ExpenseHydraulic Production Plant Adjustment for New Depreciation Rates 40300-Electric Depreciation 12CP-PROD PRODHYD 5,261,002 5,261,002 Schedule DAB-1-232


of 239



At December 2022

Line No.

Financial Category




829 Depr ExpenseHydraulic Production Plant Functionalize Miscellaneous Intangible Plant 40300-Electric Depreciation 12CP-PROD PRODHYD 417,365 417,365 Schedule DAB-1-139

830 Depr ExpenseHydraulic Production Plant 5,678,367 5,678,367

831

832 Depr ExpenseOther Production Plant Adjustment for New Depreciation Rates 40300-Electric Depreciation ENERGY ENERGY 7,371,281 7,371,281 Schedule DAB-1-232

833 Depr ExpenseOther Production Plant Adjustment for New Depreciation Rates - Capital Adjustments40300-Electric Depreciation 12CP-PROD PRODOP (12,423) (12,423) Schedule DAB-1-287

834 Depr ExpenseOther Production Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind40300-Electric Depreciation ENERGY ENERGY (1,486,049) (1,486,049) Attachment DAB-16

835 Depr ExpenseOther Production Plant Eliminate Low Income Community Solar Gardens 40300-Electric Depreciation 12CP-PROD PRODOP (319,827) (319,827) Schedule DAB-1-160

836 Depr ExpenseOther Production Plant 5,552,982 5,552,982

837

838 Depr Expense 30,001,183 30,001,183

839

840 Depr ExpenseTransmission Plant Adjustment for New Depreciation Rates 40300-Electric Depreciation 12CP-TRAN TRANSYS 5,559,273 5,559,273 Schedule DAB-1-232

841 Depr ExpenseTransmission Plant Adjustment for New Depreciation Rates - Capital Adjustments40300-Electric Depreciation 12CP-TRAN TRANSYS (206,950) (206,950) Schedule DAB-1-287

842 Depr ExpenseTransmission Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind40300-Electric Depreciation ENERGY ENERGY 298,516 298,516 Attachment DAB-16

843 Depr ExpenseTransmission Plant Functionalize Miscellaneous Intangible Plant 40300-Electric Depreciation 12CP-TRAN TRANSYS 342,787 342,787 Schedule DAB-1-139

844 Depr ExpenseTransmission Plant 5,993,626 5,993,626

845

846 Depr Expense 5,993,626 5,993,626

847

848 Depr ExpenseDistribution Customer InstallationsEliminate EV Capital 40300-Electric Depreciation PSC CPUC DISTLIT (2,561,053) (2,561,053) Schedule DAB-1-159

849 Depr ExpenseDistribution Customer Installations (2,561,053) (2,561,053)

850

851 Depr ExpenseDistribution Meters AGIS AMI 40300-Electric Depreciation PIS-MET PIS-MET (5,657,368) (5,657,368) Schedule DAB-1-137

852 Depr ExpenseDistribution Meters AGIS AMI 40300-Electric Depreciation PSC CPUC DISTAMI 5,657,368 5,657,368 Schedule DAB-1-137

853 Depr ExpenseDistribution Meters Eliminate 50% of Holy Cross Distribution Substations 40300-Electric Depreciation PIS-MET PIS-MET (17,612) (17,612) Schedule DAB-1-125

854 Depr ExpenseDistribution Meters Reclass Smart Grid City 370000SGS- Meters - Smart Grid PSC CPUC DISTMET 10,323 10,323 Schedule DAB-1-131

855 Depr ExpenseDistribution Meters Reclass Smart Grid City 40300-Electric Depreciation PIS-MET PIS-MET (10,323) (10,323) Schedule DAB-1-131

856 Depr ExpenseDistribution Meters (17,612) (17,612)

857

858 Depr ExpenseDistribution Pri/Sec Adjustment for New Depreciation Rates 40300-Electric Depreciation 12CP-DIST DISTPRI 7,052,549 7,052,549 Schedule DAB-1-232

859 Depr ExpenseDistribution Pri/Sec Adjustment for New Depreciation Rates 40300-Electric Depreciation PSC CPUC DISTSEC 773,693 773,693 Schedule DAB-1-232

860 Depr ExpenseDistribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments40300-Electric Depreciation 12CP-DIST DISTPRI 96 96 Schedule DAB-1-287

861 Depr ExpenseDistribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments40300-Electric Depreciation PSC CPUC DISTSEC 11 11 Schedule DAB-1-287

862 Depr ExpenseDistribution Pri/Sec 7,826,349 7,826,349

863

864 Depr ExpenseDistribution Primary Adjustment for New Depreciation Rates - Wildfire 40300-Electric Depreciation 12CP-DIST DISTPRI (7,971) (7,971) Attachment DAB-21

865 Depr ExpenseDistribution Primary Reclass Smart Grid City 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI 31,072 31,072 Schedule DAB-1-131

866 Depr ExpenseDistribution Primary Reclass Smart Grid City 40300-Electric Depreciation 12CP-DIST DISTPRI (31,072) (31,072) Schedule DAB-1-131

867 Depr ExpenseDistribution Primary (7,971) (7,971)

868

869 Depr ExpenseDistribution Street Lighting & SignalsEliminate Golden Street Lights Assets 40300-Electric Depreciation PSC CPUC DISTLIT (22,118) (22,118) Schedule DAB-1-124

870 Depr ExpenseDistribution Street Lighting & Signals (22,118) (22,118)

871

872 Depr ExpenseDistribution Subs Adjustment for New Depreciation Rates - AGIS CPCN 40300-Electric Depreciation PIS-DSUB PIS-DSUB 41,018 41,018 Schedule DAB-1-237

873 Depr ExpenseDistribution Subs Adjustment for New Depreciation Rates - AGIS non-CPCN 40300-Electric Depreciation PIS-DSUB PIS-DSUB 1,437 1,437 Schedule DAB-1-152

874 Depr ExpenseDistribution Subs Adjustment for New Depreciation Rates - Capital Adjustments40300-Electric Depreciation PIS-DSUB PIS-DSUB 1,226 1,226 Schedule DAB-1-287

875 Depr ExpenseDistribution Subs Adjustment for New Depreciation Rates - Wildfire 40300-Electric Depreciation PIS-DSUB PIS-DSUB 21,121 21,121 Attachment DAB-21


of 239



At December 2022

Line No.

Financial Category




876 Depr ExpenseDistribution Subs AGIS ADMS 40300-Electric Depreciation PIS-DSUB PIS-DSUB 0 0 Schedule DAB-1-152

877 Depr ExpenseDistribution Subs AGIS ADMS 40300-Electric Depreciation PSC CPUC PIS-P/S (0) (0) Schedule DAB-1-152

878 Depr ExpenseDistribution Subs AGIS FAN 40300-Electric Depreciation PIS-DSUB PIS-DSUB (21,615) (21,615)Schedule DAB-1-137Schedule DAB-1-152

879 Depr ExpenseDistribution Subs AGIS FAN 40300-Electric Depreciation PSC CPUC DISTPRI 21,615 21,615Schedule DAB-1-137Schedule DAB-1-152

880 Depr ExpenseDistribution Subs AGIS FLISR 40300-Electric Depreciation PIS-DSUB PIS-DSUB (617,299) (617,299) Schedule DAB-1-152

881 Depr ExpenseDistribution Subs AGIS FLISR 40300-Electric Depreciation PSC CPUC DISTPRI 617,299 617,299 Schedule DAB-1-152

882 Depr ExpenseDistribution Subs AGIS IVVO 40300-Electric Depreciation PIS-DSUB PIS-DSUB (1,641,533) (1,641,533) Schedule DAB-1-137

883 Depr ExpenseDistribution Subs AGIS IVVO 40300-Electric Depreciation PSC CPUC DISTSEC 1,641,533 1,641,533 Schedule DAB-1-137

884 Depr ExpenseDistribution Subs Eliminate 50% of Holy Cross Distribution Substations 40300-Electric Depreciation PIS-DSUB PIS-DSUB (103,303) (103,303) Schedule DAB-1-125

885 Depr ExpenseDistribution Subs Reclass Smart Grid City 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB 46,709 46,709 Schedule DAB-1-131

886 Depr ExpenseDistribution Subs Reclass Smart Grid City 40300-Electric Depreciation PIS-DSUB PIS-DSUB (46,709) (46,709) Schedule DAB-1-131

887 Depr ExpenseDistribution Subs (38,502) (38,502)

888

889 Depr Expense 5,179,092 5,179,092

890

891 Depr ExpenseGeneral Plant Adjust Distributed Intelligence (DI) 40300-Electric Depreciation PIS-SUBT PIS-SUBT 1,606,978 1,606,978 Schedule DAB-1-157

892 Depr ExpenseGeneral Plant Adjustment for New Depreciation Rates 40300-Electric Depreciation PIS-SUBT PIS-SUBT 7,018,439 7,018,439 Schedule DAB-1-232

893 Depr ExpenseGeneral Plant Adjustment for New Depreciation Rates - AGIS CPCN 40300-Electric Depreciation PIS-SUBT PIS-SUBT 174,434 174,434 Schedule DAB-1-237

894 Depr ExpenseGeneral Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 40300-Electric Depreciation PIS-SUBT PIS-SUBT 281,048 281,048 Schedule DAB-1-152

895 Depr ExpenseGeneral Plant Adjustment for New Depreciation Rates - Capital Adjustments40300-Electric Depreciation PIS-SUBT PIS-SUBT (9,468) (9,468) Schedule DAB-1-287

896 Depr ExpenseGeneral Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind40300-Electric Depreciation PIS-SUBT PIS-SUBT 2,100 2,100 Attachment DAB-16

897 Depr ExpenseGeneral Plant AGIS ADMS 40300-Electric Depreciation PIS-SUBT PIS-SUBT (8,797,195) (8,797,195) Schedule DAB-1-152

898 Depr ExpenseGeneral Plant AGIS ADMS 40300-Electric Depreciation PSC CPUC PIS-P/S 8,797,195 8,797,195 Schedule DAB-1-152

899 Depr ExpenseGeneral Plant AGIS AMI 40300-Electric Depreciation PIS-SUBT PIS-SUBT (8,172,809) (8,172,809) Schedule DAB-1-137

900 Depr ExpenseGeneral Plant AGIS AMI 40300-Electric Depreciation PSC CPUC DISTAMI 8,172,809 8,172,809 Schedule DAB-1-137

901 Depr ExpenseGeneral Plant AGIS FAN 40300-Electric Depreciation PIS-SUBT PIS-SUBT (3,758,694) (3,758,694)Schedule DAB-1-137Schedule DAB-1-152

902 Depr ExpenseGeneral Plant AGIS FAN 40300-Electric Depreciation PSC CPUC DISTPRI 3,758,694 3,758,694Schedule DAB-1-137Schedule DAB-1-152

903 Depr ExpenseGeneral Plant AGIS FLISR 40300-Electric Depreciation PIS-SUBT PIS-SUBT (389,072) (389,072) Schedule DAB-1-152

904 Depr ExpenseGeneral Plant AGIS FLISR 40300-Electric Depreciation PSC CPUC DISTPRI 389,072 389,072 Schedule DAB-1-152

905 Depr ExpenseGeneral Plant AGIS IVVO 40300-Electric Depreciation PIS-SUBT PIS-SUBT (1,984,645) (1,984,645) Schedule DAB-1-137

906 Depr ExpenseGeneral Plant AGIS IVVO 40300-Electric Depreciation PSC CPUC DISTSEC 1,984,645 1,984,645 Schedule DAB-1-137

907 Depr ExpenseGeneral Plant AGIS Other 40300-Electric Depreciation PIS-SUBT PIS-SUBT (561,975) (561,975) Schedule DAB-1-152

908 Depr ExpenseGeneral Plant AGIS Other 40300-Electric Depreciation PSC CPUC PIS-P/S 561,975 561,975 Schedule DAB-1-152

909 Depr ExpenseGeneral Plant Eliminate 50% of Holy Cross Distribution Substations 40300-Electric Depreciation PIS-SUBT PIS-SUBT (14,504) (14,504) Schedule DAB-1-125

910 Depr ExpenseGeneral Plant Eliminate Ponnequin Wind Assets 40300-Electric Depreciation ENERGY ENERGY Schedule DAB-1-161

911 Depr ExpenseGeneral Plant Functionalize Miscellaneous Intangible Plant 40300-Electric Depreciation PIS-SUBT PIS-SUBT 18,134,153 18,134,153 Schedule DAB-1-139

912 Depr ExpenseGeneral Plant Reclass AGIS Common 40300-Electric Depreciation PIS-SUBT PIS-SUBT 2,295,093 2,295,093Schedule DAB-1-137Schedule DAB-1-152

913 Depr ExpenseGeneral Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 1,048,142 1,048,142 Schedule DAB-1-131

914 Depr ExpenseGeneral Plant Reclass Smart Grid City 40300-Electric Depreciation PIS-SUBT PIS-SUBT (1,048,142) (1,048,142) Schedule DAB-1-131

915 Depr ExpenseGeneral Plant 29,488,273 29,488,273

916

917 Depr Expense 29,488,273 29,488,273

918

919 Depr ExpenseCommon Plant Adjustment for New Depreciation Rates 40300-Electric Depreciation PIS-SUBT PIS-SUBT 1,411,388 1,411,388 Schedule DAB-1-232


of 239



At December 2022

Line No.

Financial Category




920 Depr ExpenseCommon Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 40300-Electric Depreciation PIS-SUBT PIS-SUBT 154,214 154,214 Schedule DAB-1-152

921 Depr ExpenseCommon Plant Adjustment for New Depreciation Rates - Capital Adjustments40300-Electric Depreciation PIS-SUBT PIS-SUBT 20,046 20,046 Schedule DAB-1-287

922 Depr ExpenseCommon Plant Eliminate 50% of Holy Cross Distribution Substations 40300-Electric Depreciation PIS-SUBT PIS-SUBT (2,305) (2,305) Schedule DAB-1-125

923 Depr ExpenseCommon Plant Reclass AGIS Common 40300-Electric Depreciation PIS-SUBT PIS-SUBT (1,620,973) (1,620,973)Schedule DAB-1-137Schedule DAB-1-152

924 Depr ExpenseCommon Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 1,434 1,434 Schedule DAB-1-131

925 Depr ExpenseCommon Plant Reclass Smart Grid City 40300-Electric Depreciation PIS-SUBT PIS-SUBT (1,434) (1,434) Schedule DAB-1-131

926 Depr ExpenseCommon Plant (37,630) (37,630)

927

928 Depr Expense (37,630) (37,630)

929

930 Depr Expense 51,727,009 51,727,009

931

932 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 40300-Electric Depreciation PSC CPUC PIS-DIST 3,422,678 3,422,678 Schedule DAB-1-238

933 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 40300-Electric Depreciation PSC CPUC PIS-NET (94,682) (94,682) Schedule DAB-1-238

934 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 40300-Electric Depreciation PSC CPUC PIS-TOT 1,916,514 1,916,514 Schedule DAB-1-238

935 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 40300-Electric Depreciation PSC CPUC PRODSTM 4,306,039 4,306,039 Schedule DAB-1-238

936 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 40730PEDA-Pension Expense Deferral AmortizationPSC CPUC LABOR (1,694,393) (1,694,393) Schedule DAB-1-238

937 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 4073ICT-Amort of Deferred ICT Proj Costs PSC CPUC PRODCAP 898,175 898,175 Schedule DAB-1-238

938 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 4074-Amort of Gain PSC CPUC PIS-SUBT (231,654) (231,654) Schedule DAB-1-238

939 Amortization ExpenseOther Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 407400-Amortization of AGIS OM Deferral PSC CPUC PIS-DIST 14,133,895 14,133,895 Schedule DAB-1-238

940 Amortization ExpenseOther Regulatory Asset/LiabilityEliminate Regulatory Deferral/Amortization 40730PPA-Prepaid Pension Asset AmortizationPSC CPUC LABOR Schedule DAB-1-285

941 Amortization ExpenseOther Regulatory Asset/Liability 22,656,571 22,656,571

942

943 Amortization ExpensePlant Regulatory Asset/LiabilityDeferred Reg Asset/Liability Amort 40730C-Amortization of Deferral of Excess Property TaxesPSC CPUC PIS-TOT 1,754,166 1,754,166 Schedule DAB-1-238

944 Amortization ExpensePlant Regulatory Asset/LiabilityEliminate Regulatory Deferral/Amortization 40730C-Amortization of Deferral of Excess Property TaxesPSC CPUC PIS-TOT (6,822,866) (6,822,866) Schedule DAB-1-285

945 Amortization ExpensePlant Regulatory Asset/Liability (5,068,700) (5,068,700)

946

947 Amortization Expense 17,587,872 17,587,872

948

949 Amortization Expense 17,587,872 17,587,872

950

951 Taxes Other than IncomeTaxes Other Than Income Adjust Incentive to Target - PSC 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (48,967) (48,967) Schedule DAB-1-247

952 Taxes Other than IncomeTaxes Other Than Income Adjust Incentive to Target - XES 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (53,860) (53,860) Schedule DAB-1-247

953 Taxes Other than IncomeTaxes Other Than Income Adjust Merit Increase 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 150,814 150,814 Schedule DAB-1-248





958 Taxes Other than IncomeTaxes Other Than Income Adjust Merit Increase 408101-Tax Other Than Income Tax - PayrollPSC CPUC LABOR (2,496) (2,496) Schedule DAB-1-248

959 Taxes Other than IncomeTaxes Other Than Income Adjust Merit Increase 408101-Tax Other Than Income Tax - PayrollPSC CPUC LABOR (5,002) (5,002) Schedule DAB-1-248

960 Taxes Other than IncomeTaxes Other Than Income Adjust Property Tax Per Book for Pueblo Credit 408100-Tax Other Than Income Tax - PropertyPIS-TOT PIS-TOT

961 Taxes Other than IncomeTaxes Other Than Income Adjust Property Tax to Future Level 408100-Tax Other Than Income Tax - PropertyPIS-TOT PIS-TOT 26,395,295 26,395,295 Schedule DAB-1-221

962 Taxes Other than IncomeTaxes Other Than Income Adjust Property Tax True Up 408100-Tax Other Than Income Tax - PropertyPIS-TOT PIS-TOT

963 Taxes Other than IncomeTaxes Other Than Income Adjustment Headcount DSP 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 6,759 6,759 Schedule DAB-1-275

964 Taxes Other than IncomeTaxes Other Than Income Adjustment Headcount DSP 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 24,800 24,800 Schedule DAB-1-275

965 Taxes Other than IncomeTaxes Other Than Income Adjustment Headcount TEP 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 21,655 21,655 Schedule DAB-1-276


of 239



At December 2022

Line No.

Financial Category




966 Taxes Other than IncomeTaxes Other Than Income Eliminate Aviation Expenses 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (5,167) (5,167) Schedule DAB-1-224

967 Taxes Other than IncomeTaxes Other Than Income Eliminate Aviation Expenses 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (10,781) (10,781) Schedule DAB-1-224

968 Taxes Other than IncomeTaxes Other Than Income Eliminate Discretionary Incentive Pay 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (6,644) (6,644) Schedule DAB-1-278

969 Taxes Other than IncomeTaxes Other Than Income Eliminate Discretionary Incentive Pay 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (24,359) (24,359) Schedule DAB-1-278

970 Taxes Other than IncomeTaxes Other Than Income Eliminate Executive Long-term Incentive 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (63,199) (63,199) Schedule DAB-1-239

971 Taxes Other than IncomeTaxes Other Than Income Eliminate Executive Long-term Incentive 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (989,069) (989,069) Schedule DAB-1-239

972 Taxes Other than IncomeTaxes Other Than Income Eliminate Investor Relations Expenses 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (8,253) (8,253) Schedule DAB-1-268

973 Taxes Other than IncomeTaxes Other Than Income Eliminate Renewable Connect 408101-Tax Other Than Income Tax - Payroll LABOR LABOR (1,171) (1,171) Schedule DAB-1-258

974 Taxes Other than IncomeTaxes Other Than Income Eliminate Tax Paid 40833-Other Taxes PSC CPUC PIS-NET (162,184,290) (162,184,290) Schedule DAB-1-201 IS Details

975 Taxes Other than IncomeTaxes Other Than Income Eliminate Trading O&M 408101-Tax Other Than Income Tax - PayrollPSC CPUC LABOR (21,844) (21,844) Schedule DAB-1-253

976 Taxes Other than IncomeTaxes Other Than Income Eliminate Trading O&M 408101-Tax Other Than Income Tax - PayrollPSC CPUC LABOR (45,575) (45,575) Schedule DAB-1-253

977 Taxes Other than IncomeTaxes Other Than Income Environmental Portion of Incentive 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 4,967 4,967 Schedule DAB-1-240

978 Taxes Other than IncomeTaxes Other Than Income Environmental Portion of Incentive 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 79,598 79,598 Schedule DAB-1-240

979 Taxes Other than IncomeTaxes Other Than Income Time Based Portion of LTI Add Back 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 23,150 23,150 Schedule DAB-1-241

980 Taxes Other than IncomeTaxes Other Than Income Time Based Portion of LTI Add Back 408101-Tax Other Than Income Tax - Payroll LABOR LABOR 146,125 146,125 Schedule DAB-1-241

981 Taxes Other than IncomeTaxes Other Than Income (135,918,991) (135,918,991)

982

983 Taxes Other than Income (135,918,991) (135,918,991)

984

985 Taxes Other than Income (135,918,991) (135,918,991)

986

987 Sch M Temp Intangible Plant Functionalize Miscellaneous Intangible Plant Sch-M PIS-SUBT PIS-SUBT 9,090,824 9,090,824 Schedule DAB-1-139

988 Sch M Temp Intangible Plant 9,090,824 9,090,824

989

990 Sch M Temp 9,090,824 9,090,824

991

992 Sch M Temp Steam Production Plant Adjustment for New Depreciation Rates Sch-M 12CP-PROD PRODSTM 18,011,236 18,011,236 Schedule DAB-1-232

993 Sch M Temp Steam Production Plant Eliminate Pawnee Control Panel Expenditures in Excess of CapSch-M 12CP-PROD PRODSTM (9,472) (9,472) Schedule DAB-1-129

994 Sch M Temp Steam Production Plant Eliminate South East Water Rights Sch-M 12CP-PROD PRODSTM 3 3 Schedule DAB-1-130

995 Sch M Temp Steam Production Plant Functionalize Miscellaneous Intangible Plant Sch-M 12CP-PROD PRODSTM (62,050) (62,050) Schedule DAB-1-139

996 Sch M Temp Steam Production Plant 17,939,717 17,939,717

997

998 Sch M Temp Hydraulic Production Plant Adjustment for New Depreciation Rates Sch-M 12CP-PROD PRODHYD 4,849,671 4,849,671 Schedule DAB-1-232

999 Sch M Temp Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant Sch-M 12CP-PROD PRODHYD 129,023 129,023 Schedule DAB-1-139

1000 Sch M Temp Hydraulic Production Plant 4,978,694 4,978,694

1001

1002 Sch M Temp Other Production Plant Adjustment for New Depreciation Rates Sch-M ENERGY ENERGY 7,335,725 7,335,725 Schedule DAB-1-232

1003 Sch M Temp Other Production Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M 12CP-PROD PRODOP (11,004) (11,004) Schedule DAB-1-287

1004 Sch M Temp Other Production Plant Adjustment for New Depreciation Rates - Cheyenne Ridge WindSch-M ENERGY ENERGY (1,440,599) (1,440,599) Attachment DAB-16

1005 Sch M Temp Other Production Plant Eliminate Ponnequin Wind Assets Sch-M ENERGY ENERGY Schedule DAB-1-161

1006 Sch M Temp Other Production Plant 5,884,122 5,884,122

1007

1008 Sch M Temp 28,802,534 28,802,534

1009

1010 Sch M Temp Transmission Plant Adjustment for New Depreciation Rates Sch-M 12CP-TRAN TRANSYS 5,376,885 5,376,885 Schedule DAB-1-232

1011 Sch M Temp Transmission Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M 12CP-TRAN TRANSYS (201,634) (201,634) Schedule DAB-1-287

1012 Sch M Temp Transmission Plant Adjustment for New Depreciation Rates - Cheyenne Ridge WindSch-M ENERGY ENERGY 290,215 290,215 Attachment DAB-16


of 239



At December 2022

Line No.

Financial Category




1013 Sch M Temp Transmission Plant AGIS FLISR Sch-M 12CP-TRAN TRANSYS Schedule DAB-1-152

1014 Sch M Temp Transmission Plant AGIS FLISR Sch-M PSC CPUC DISTPRI Schedule DAB-1-152

1015 Sch M Temp Transmission Plant Functionalize Miscellaneous Intangible Plant Sch-M 12CP-TRAN TRANSYS 103,362 103,362 Schedule DAB-1-139

1016 Sch M Temp Transmission Plant 5,568,828 5,568,828

1017

1018 Sch M Temp 5,568,828 5,568,828

1019

1020 Sch M Temp Distribution Customer InstallationsEliminate EV Capital Sch-M PSC CPUC DISTLIT 4,121,634 4,121,634 Schedule DAB-1-159

1021 Sch M Temp Distribution Customer Installations 4,121,634 4,121,634

1022

1023 Sch M Temp Distribution Meters AGIS AMI Sch-M PIS-MET PIS-MET 5,901,532 5,901,532 Schedule DAB-1-137

1024 Sch M Temp Distribution Meters AGIS AMI Sch-M PSC CPUC DISTAMI (5,901,532) (5,901,532) Schedule DAB-1-137

1025 Sch M Temp Distribution Meters Eliminate 50% of Holy Cross Distribution Substations Sch-M PIS-MET PIS-MET (5,578) (5,578) Schedule DAB-1-125

1026 Sch M Temp Distribution Meters Reclass Smart Grid City 370000SGS- Meters - Smart Grid PSC CPUC DISTMET 9,538 9,538 Schedule DAB-1-131

1027 Sch M Temp Distribution Meters Reclass Smart Grid City Sch-M PIS-MET PIS-MET (9,538) (9,538) Schedule DAB-1-131

1028 Sch M Temp Distribution Meters (5,578) (5,578)

1029

1030 Sch M Temp Distribution Pri/Sec Adjustment for New Depreciation Rates Sch-M 12CP-DIST DISTPRI 7,005,496 7,005,496 Schedule DAB-1-232

1031 Sch M Temp Distribution Pri/Sec Adjustment for New Depreciation Rates Sch-M PSC CPUC DISTSEC 768,532 768,532 Schedule DAB-1-232

1032 Sch M Temp Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M 12CP-DIST DISTPRI 95 95 Schedule DAB-1-287

1033 Sch M Temp Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PSC CPUC DISTSEC 10 10 Schedule DAB-1-287

1034 Sch M Temp Distribution Pri/Sec 7,774,133 7,774,133

1035

1036 Sch M Temp Distribution Primary Adjustment for New Depreciation Rates - Wildfire Sch-M 12CP-DIST DISTPRI (7,971) (7,971) Attachment DAB-21

1037 Sch M Temp Distribution Primary Reclass Smart Grid City 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI 28,709 28,709 Schedule DAB-1-131

1038 Sch M Temp Distribution Primary Reclass Smart Grid City Sch-M 12CP-DIST DISTPRI (28,709) (28,709) Schedule DAB-1-131

1039 Sch M Temp Distribution Primary (7,971) (7,971)

1040

1041 Sch M Temp Distribution Street Lighting & SignalsEliminate Golden Street Lights Assets Sch-M PSC CPUC DISTLIT (14,226) (14,226) Schedule DAB-1-124

1042 Sch M Temp Distribution Street Lighting & Signals (14,226) (14,226)

1043

1044 Sch M Temp Distribution Subs Adjustment for New Depreciation Rates - AGIS CPCN Sch-M PIS-DSUB PIS-DSUB 40,105 40,105 Schedule DAB-1-237

1045 Sch M Temp Distribution Subs Adjustment for New Depreciation Rates - AGIS non-CPCN Sch-M PIS-DSUB PIS-DSUB 1,373 1,373 Schedule DAB-1-152

1046 Sch M Temp Distribution Subs Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PIS-DSUB PIS-DSUB 1,219 1,219 Schedule DAB-1-287

1047 Sch M Temp Distribution Subs Adjustment for New Depreciation Rates - Wildfire Sch-M PIS-DSUB PIS-DSUB 20,893 20,893 Attachment DAB-21

1048 Sch M Temp Distribution Subs AGIS ADMS Sch-M PIS-DSUB PIS-DSUB (0) (0) Schedule DAB-1-152

1049 Sch M Temp Distribution Subs AGIS ADMS Sch-M PSC CPUC PIS-P/S 0 0 Schedule DAB-1-152

1050 Sch M Temp Distribution Subs AGIS FAN Sch-M PIS-DSUB PIS-DSUB 49,904 49,904Schedule DAB-1-137Schedule DAB-1-152

1051 Sch M Temp Distribution Subs AGIS FAN Sch-M PSC CPUC DISTPRI (49,904) (49,904)Schedule DAB-1-137Schedule DAB-1-152

1052 Sch M Temp Distribution Subs AGIS FLISR Sch-M PIS-DSUB PIS-DSUB 1,181,727 1,181,727 Schedule DAB-1-152

1053 Sch M Temp Distribution Subs AGIS FLISR Sch-M PSC CPUC DISTPRI (1,181,727) (1,181,727) Schedule DAB-1-152

1054 Sch M Temp Distribution Subs AGIS IVVO Sch-M PIS-DSUB PIS-DSUB 3,682,103 3,682,103 Schedule DAB-1-137

1055 Sch M Temp Distribution Subs AGIS IVVO Sch-M PSC CPUC DISTSEC (3,682,103) (3,682,103) Schedule DAB-1-137

1056 Sch M Temp Distribution Subs Eliminate 50% of Holy Cross Distribution Substations Sch-M PIS-DSUB PIS-DSUB (32,715) (32,715) Schedule DAB-1-125

1057 Sch M Temp Distribution Subs Reclass Smart Grid City 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB 43,157 43,157 Schedule DAB-1-131

1058 Sch M Temp Distribution Subs Reclass Smart Grid City Sch-M PIS-DSUB PIS-DSUB (43,157) (43,157) Schedule DAB-1-131


of 239



At December 2022

Line No.

Financial Category




1059 Sch M Temp Distribution Subs 30,875 30,875

1060

1061 Sch M Temp 11,898,867 11,898,867

1062

1063 Sch M Temp General Plant Adjust Distributed Intelligence (DI) Sch-M PIS-SUBT PIS-SUBT (3,488,985) (3,488,985) Schedule DAB-1-157

1064 Sch M Temp General Plant Adjustment for New Depreciation Rates Sch-M PIS-SUBT PIS-SUBT 6,942,043 6,942,043 Schedule DAB-1-232

1065 Sch M Temp General Plant Adjustment for New Depreciation Rates - AGIS CPCN Sch-M PIS-SUBT PIS-SUBT 172,639 172,639 Schedule DAB-1-237

1066 Sch M Temp General Plant Adjustment for New Depreciation Rates - AGIS non-CPCN Sch-M PIS-SUBT PIS-SUBT 267,190 267,190 Schedule DAB-1-152

1067 Sch M Temp General Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PIS-SUBT PIS-SUBT (9,274) (9,274) Schedule DAB-1-287

1068 Sch M Temp General Plant Adjustment for New Depreciation Rates - Cheyenne Ridge WindSch-M PIS-SUBT PIS-SUBT 2,100 2,100 Attachment DAB-16

1069 Sch M Temp General Plant AGIS ADMS Sch-M PIS-SUBT PIS-SUBT 3,444,243 3,444,243 Schedule DAB-1-152

1070 Sch M Temp General Plant AGIS ADMS Sch-M PSC CPUC PIS-P/S (3,444,243) (3,444,243) Schedule DAB-1-152

1071 Sch M Temp General Plant AGIS AMI Sch-M PIS-SUBT PIS-SUBT 8,829,126 8,829,126 Schedule DAB-1-137

1072 Sch M Temp General Plant AGIS AMI Sch-M PSC CPUC DISTAMI (8,829,126) (8,829,126) Schedule DAB-1-137

1073 Sch M Temp General Plant AGIS FAN Sch-M PIS-SUBT PIS-SUBT 5,133,061 5,133,061Schedule DAB-1-137Schedule DAB-1-152

1074 Sch M Temp General Plant AGIS FAN Sch-M PSC CPUC DISTPRI (5,133,061) (5,133,061)Schedule DAB-1-137Schedule DAB-1-152

1075 Sch M Temp General Plant AGIS FLISR Sch-M PIS-SUBT PIS-SUBT 680,075 680,075 Schedule DAB-1-152

1076 Sch M Temp General Plant AGIS FLISR Sch-M PSC CPUC DISTPRI (680,075) (680,075) Schedule DAB-1-152

1077 Sch M Temp General Plant AGIS IVVO Sch-M PIS-SUBT PIS-SUBT 3,871,759 3,871,759 Schedule DAB-1-137

1078 Sch M Temp General Plant AGIS IVVO Sch-M PSC CPUC DISTSEC (3,871,759) (3,871,759) Schedule DAB-1-137

1079 Sch M Temp General Plant AGIS Other Sch-M PIS-SUBT PIS-SUBT 744,717 744,717 Schedule DAB-1-152

1080 Sch M Temp General Plant AGIS Other Sch-M PSC CPUC PIS-P/S (744,717) (744,717) Schedule DAB-1-152

1081 Sch M Temp General Plant Eliminate 50% of Holy Cross Distribution Substations Sch-M PIS-SUBT PIS-SUBT (4,593) (4,593) Schedule DAB-1-125

1082 Sch M Temp General Plant Eliminate Ponnequin Wind Assets Sch-M ENERGY ENERGY Schedule DAB-1-161

1083 Sch M Temp General Plant Functionalize Miscellaneous Intangible Plant Sch-M PIS-SUBT PIS-SUBT (9,261,160) (9,261,160) Schedule DAB-1-139

1084 Sch M Temp General Plant Reclass AGIS Common Sch-M PIS-SUBT PIS-SUBT (2,374,710) (2,374,710)Schedule DAB-1-137Schedule DAB-1-152

1085 Sch M Temp General Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 1,048,142 1,048,142 Schedule DAB-1-131

1086 Sch M Temp General Plant Reclass Smart Grid City Sch-M PIS-SUBT PIS-SUBT (1,048,142) (1,048,142) Schedule DAB-1-131

1087 Sch M Temp General Plant (7,754,751) (7,754,751)

1088

1089 Sch M Temp (7,754,751) (7,754,751)

1090

1091 Sch M Temp Common Plant Adjustment for New Depreciation Rates Sch-M PIS-SUBT PIS-SUBT 1,404,144 1,404,144 Schedule DAB-1-232

1092 Sch M Temp Common Plant Adjustment for New Depreciation Rates - AGIS non-CPCN Sch-M PIS-SUBT PIS-SUBT 155,737 155,737 Schedule DAB-1-152

1093 Sch M Temp Common Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PIS-SUBT PIS-SUBT 20,194 20,194 Schedule DAB-1-287

1094 Sch M Temp Common Plant Eliminate 50% of Holy Cross Distribution Substations Sch-M PIS-SUBT PIS-SUBT (730) (730) Schedule DAB-1-125

1095 Sch M Temp Common Plant Reclass AGIS Common Sch-M PIS-SUBT PIS-SUBT 1,677,205 1,677,205Schedule DAB-1-137Schedule DAB-1-152

1096 Sch M Temp Common Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (86) (86) Schedule DAB-1-131

1097 Sch M Temp Common Plant Reclass Smart Grid City Sch-M PIS-SUBT PIS-SUBT 86 86 Schedule DAB-1-131

1098 Sch M Temp Common Plant 3,256,549 3,256,549

1099

1100 Sch M Temp 3,256,549 3,256,549

1101

1102 Sch M Temp Non-Plant Tax Adjust Pension/ Benefits Expense K&M Sch-M LABOR LABOR 456,014 456,014 Schedule DAB-1-115


of 239



At December 2022

Line No.

Financial Category




1103 Sch M Temp Non-Plant Tax Adjust Pension/ Benefits Expense K&M Sch-M PSC CPUC LABOR (0) (0) Schedule DAB-1-115

1104 Sch M Temp Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M 12CP-PROD PRODOP Schedule DAB-1-115

1105 Sch M Temp Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M LABOR LABOR 25,245 25,245 Schedule DAB-1-115

1106 Sch M Temp Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M PIS-NET PIS-NET (1,443,096) (1,443,096) Schedule DAB-1-115

1107 Sch M Temp Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M PIS-NET PIS-TOT (110,513,997) (110,513,997) Schedule DAB-1-115

1108 Sch M Temp Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M PIS-SUBT PIS-SUBT Schedule DAB-1-115

1109 Sch M Temp Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M PSC CPUC PIS-NET (7,077,881) (7,077,881) Schedule DAB-1-115

1110 Sch M Temp Non-Plant Tax (118,553,715) (118,553,715)

1111

1112 Sch M Temp (118,553,715) (118,553,715)

1113

1114 Sch M Temp (67,690,864) (67,690,864)

1115

1116 Sch M Perm Intangible Plant Functionalize Miscellaneous Intangible Plant Sch-M PIS-SUBT PIS-SUBT 2,404,089 2,404,089 Schedule DAB-1-139

1117 Sch M Perm Intangible Plant 2,404,089 2,404,089

1118

1119 Sch M Perm 2,404,089 2,404,089

1120

1121 Sch M Perm Steam Production Plant Adjustment for New Depreciation Rates Sch-M 12CP-PROD PRODSTM 713,033 713,033 Schedule DAB-1-232

1122 Sch M Perm Steam Production Plant Functionalize Miscellaneous Intangible Plant Sch-M 12CP-PROD PRODSTM 70 70 Schedule DAB-1-139

1123 Sch M Perm Steam Production Plant 713,103 713,103

1124

1125 Sch M Perm Hydraulic Production Plant Adjustment for New Depreciation Rates Sch-M 12CP-PROD PRODHYD 411,333 411,333 Schedule DAB-1-232

1126 Sch M Perm Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant Sch-M 12CP-PROD PRODHYD 30,910 30,910 Schedule DAB-1-139

1127 Sch M Perm Hydraulic Production Plant 442,243 442,243

1128

1129 Sch M Perm Other Production Plant Adjustment for New Depreciation Rates Sch-M ENERGY ENERGY 88,256 88,256 Schedule DAB-1-232

1130 Sch M Perm Other Production Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M 12CP-PROD PRODOP (1,418) (1,418) Schedule DAB-1-287

1131 Sch M Perm Other Production Plant Adjustment for New Depreciation Rates - Cheyenne Ridge WindSch-M ENERGY ENERGY (45,450) (45,450) Attachment DAB-16

1132 Sch M Perm Other Production Plant 41,387 41,387

1133

1134 Sch M Perm 1,196,733 1,196,733

1135

1136 Sch M Perm Transmission Plant Adjustment for New Depreciation Rates Sch-M 12CP-TRAN TRANSYS 146,627 146,627 Schedule DAB-1-232

1137 Sch M Perm Transmission Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M 12CP-TRAN TRANSYS (5,316) (5,316) Schedule DAB-1-287

1138 Sch M Perm Transmission Plant Adjustment for New Depreciation Rates - Cheyenne Ridge WindSch-M ENERGY ENERGY 8,301 8,301 Attachment DAB-16

1139 Sch M Perm Transmission Plant AGIS FLISR Sch-M 12CP-TRAN TRANSYS 0 0 Schedule DAB-1-152

1140 Sch M Perm Transmission Plant AGIS FLISR Sch-M PSC CPUC DISTPRI (0) (0) Schedule DAB-1-152

1141 Sch M Perm Transmission Plant Functionalize Miscellaneous Intangible Plant Sch-M 12CP-TRAN TRANSYS 24,763 24,763 Schedule DAB-1-139

1142 Sch M Perm Transmission Plant 174,374 174,374

1143

1144 Sch M Perm 174,374 174,374

1145

1146 Sch M Perm Distribution Customer InstallationsEliminate EV Capital Sch-M PSC CPUC DISTLIT 185,039 185,039 Schedule DAB-1-159

1147 Sch M Perm Distribution Customer Installations 185,039 185,039

1148

1149 Sch M Perm Distribution Meters AGIS AMI Sch-M PIS-MET PIS-MET (7,710) (7,710) Schedule DAB-1-137


of 239



At December 2022

Line No.

Financial Category




1150 Sch M Perm Distribution Meters AGIS AMI Sch-M PSC CPUC DISTAMI 7,710 7,710 Schedule DAB-1-137

1151 Sch M Perm Distribution Meters

1152

1153 Sch M Perm Distribution Pri/Sec Adjustment for New Depreciation Rates Sch-M 12CP-DIST DISTPRI 79,579 79,579 Schedule DAB-1-232

1154 Sch M Perm Distribution Pri/Sec Adjustment for New Depreciation Rates Sch-M PSC CPUC DISTSEC 8,730 8,730 Schedule DAB-1-232

1155 Sch M Perm Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M 12CP-DIST DISTPRI 1 1 Schedule DAB-1-287

1156 Sch M Perm Distribution Pri/Sec Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PSC CPUC DISTSEC 0 0 Schedule DAB-1-287

1157 Sch M Perm Distribution Pri/Sec 88,310 88,310

1158

1159 Sch M Perm Distribution Primary Adjustment for New Depreciation Rates - Wildfire Sch-M 12CP-DIST DISTPRI (1) (1) Attachment DAB-21

1160 Sch M Perm Distribution Primary (1) (1)

1161

1162 Sch M Perm Distribution Street Lighting & SignalsEliminate Golden Street Lights Assets Sch-M PSC CPUC DISTLIT (677) (677) Schedule DAB-1-124

1163 Sch M Perm Distribution Street Lighting & Signals (677) (677)

1164

1165 Sch M Perm Distribution Subs Adjustment for New Depreciation Rates - AGIS CPCN Sch-M PIS-DSUB PIS-DSUB 913 913 Schedule DAB-1-237

1166 Sch M Perm Distribution Subs Adjustment for New Depreciation Rates - AGIS non-CPCN Sch-M PIS-DSUB PIS-DSUB 64 64 Schedule DAB-1-152

1167 Sch M Perm Distribution Subs Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PIS-DSUB PIS-DSUB 7 7 Schedule DAB-1-287

1168 Sch M Perm Distribution Subs Adjustment for New Depreciation Rates - Wildfire Sch-M PIS-DSUB PIS-DSUB 227 227 Attachment DAB-21

1169 Sch M Perm Distribution Subs AGIS ADMS Sch-M PIS-DSUB PIS-DSUB Schedule DAB-1-152

1170 Sch M Perm Distribution Subs AGIS ADMS Sch-M PSC CPUC PIS-P/S Schedule DAB-1-152

1171 Sch M Perm Distribution Subs AGIS FAN Sch-M PIS-DSUB PIS-DSUB (620) (620)Schedule DAB-1-137Schedule DAB-1-152

1172 Sch M Perm Distribution Subs AGIS FAN Sch-M PSC CPUC DISTPRI 620 620Schedule DAB-1-137Schedule DAB-1-152

1173 Sch M Perm Distribution Subs AGIS FLISR Sch-M PIS-DSUB PIS-DSUB 27,019 27,019 Schedule DAB-1-152

1174 Sch M Perm Distribution Subs AGIS FLISR Sch-M PSC CPUC DISTPRI (27,019) (27,019) Schedule DAB-1-152

1175 Sch M Perm Distribution Subs AGIS IVVO Sch-M PIS-DSUB PIS-DSUB 49,046 49,046 Schedule DAB-1-137

1176 Sch M Perm Distribution Subs AGIS IVVO Sch-M PSC CPUC DISTSEC (49,046) (49,046) Schedule DAB-1-137

1177 Sch M Perm Distribution Subs 1,211 1,211

1178

1179 Sch M Perm 273,882 273,882

1180

1181 Sch M Perm General Plant Adjust Distributed Intelligence (DI) Sch-M PIS-SUBT PIS-SUBT (470,581) (470,581) Schedule DAB-1-157

1182 Sch M Perm General Plant Adjustment for New Depreciation Rates Sch-M PIS-SUBT PIS-SUBT 75,177 75,177 Schedule DAB-1-232

1183 Sch M Perm General Plant Adjustment for New Depreciation Rates - AGIS CPCN Sch-M PIS-SUBT PIS-SUBT 1,796 1,796 Schedule DAB-1-237

1184 Sch M Perm General Plant Adjustment for New Depreciation Rates - AGIS non-CPCN Sch-M PIS-SUBT PIS-SUBT 13,859 13,859 Schedule DAB-1-152

1185 Sch M Perm General Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PIS-SUBT PIS-SUBT (194) (194) Schedule DAB-1-287

1186 Sch M Perm General Plant AGIS ADMS Sch-M PIS-SUBT PIS-SUBT (200,835) (200,835) Schedule DAB-1-152

1187 Sch M Perm General Plant AGIS ADMS Sch-M PSC CPUC PIS-P/S 200,835 200,835 Schedule DAB-1-152

1188 Sch M Perm General Plant AGIS AMI Sch-M PIS-SUBT PIS-SUBT 1,988,442 1,988,442 Schedule DAB-1-137

1189 Sch M Perm General Plant AGIS AMI Sch-M PSC CPUC DISTAMI (1,988,442) (1,988,442) Schedule DAB-1-137

1190 Sch M Perm General Plant AGIS FAN Sch-M PIS-SUBT PIS-SUBT (124,772) (124,772)Schedule DAB-1-137Schedule DAB-1-152

1191 Sch M Perm General Plant AGIS FAN Sch-M PSC CPUC DISTPRI 124,772 124,772Schedule DAB-1-137Schedule DAB-1-152

1192 Sch M Perm General Plant AGIS FLISR Sch-M PIS-SUBT PIS-SUBT (190) (190) Schedule DAB-1-152

1193 Sch M Perm General Plant AGIS FLISR Sch-M PSC CPUC DISTPRI 190 190 Schedule DAB-1-152


of 239



At December 2022

Line No.

Financial Category




1194 Sch M Perm General Plant AGIS IVVO Sch-M PIS-SUBT PIS-SUBT (32,013) (32,013) Schedule DAB-1-137

1195 Sch M Perm General Plant AGIS IVVO Sch-M PSC CPUC DISTSEC 32,013 32,013 Schedule DAB-1-137

1196 Sch M Perm General Plant AGIS Other Sch-M PIS-SUBT PIS-SUBT (6,996) (6,996) Schedule DAB-1-152

1197 Sch M Perm General Plant AGIS Other Sch-M PSC CPUC PIS-P/S 6,996 6,996 Schedule DAB-1-152

1198 Sch M Perm General Plant Functionalize Miscellaneous Intangible Plant Sch-M PIS-SUBT PIS-SUBT (2,459,833) (2,459,833) Schedule DAB-1-139

1199 Sch M Perm General Plant Reclass AGIS Common Sch-M PIS-SUBT PIS-SUBT 99,900 99,900Schedule DAB-1-137Schedule DAB-1-152

1200 Sch M Perm General Plant (2,739,876) (2,739,876)

1201

1202 Sch M Perm (2,739,876) (2,739,876)

1203

1204 Sch M Perm Common Plant Adjustment for New Depreciation Rates Sch-M PIS-SUBT PIS-SUBT 7,237 7,237 Schedule DAB-1-232

1205 Sch M Perm Common Plant Adjustment for New Depreciation Rates - AGIS non-CPCN Sch-M PIS-SUBT PIS-SUBT 6,725 6,725 Schedule DAB-1-152

1206 Sch M Perm Common Plant Adjustment for New Depreciation Rates - Capital AdjustmentsSch-M PIS-SUBT PIS-SUBT (148) (148) Schedule DAB-1-287

1207 Sch M Perm Common Plant Reclass AGIS Common Sch-M PIS-SUBT PIS-SUBT (70,557) (70,557)Schedule DAB-1-137Schedule DAB-1-152

1208 Sch M Perm Common Plant (56,742) (56,742)

1209

1210 Sch M Perm (56,742) (56,742)

1211

1212 Sch M Perm Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M PIS-NET PIS-NET

1213 Sch M Perm Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M PIS-NET PIS-TOT

1214 Sch M Perm Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax Sch-M PIS-SUBT PIS-SUBT

1215 Sch M Perm Non-Plant Tax

1216

1217 Sch M Perm

1218

1219 Sch M Perm 1,252,461 1,252,461

1220

1221 Deferred TaxesIntangible Plant Functionalize Miscellaneous Intangible Plant 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (1,920,192) (1,920,192) Schedule DAB-1-139

1222 Deferred TaxesIntangible Plant (1,920,192) (1,920,192)

1223

1224 Deferred Taxes (1,920,192) (1,920,192)

1225

1226 Deferred TaxesSteam Production Plant Adjustment for New Depreciation Rates 410100-Deferred Income Tax 12CP-PROD PRODSTM (5,982,111) (5,982,111) Schedule DAB-1-232

1227 Deferred TaxesSteam Production Plant Eliminate Pawnee Control Panel Expenditures in Excess of Cap410100-Deferred Income Tax 12CP-PROD PRODSTM 2,332 2,332 Schedule DAB-1-129

1228 Deferred TaxesSteam Production Plant Eliminate South East Water Rights 410100-Deferred Income Tax 12CP-PROD PRODSTM (1) (1) Schedule DAB-1-130

1229 Deferred TaxesSteam Production Plant Functionalize Miscellaneous Intangible Plant 410100-Deferred Income Tax 12CP-PROD PRODSTM 14,878 14,878 Schedule DAB-1-139

1230 Deferred TaxesSteam Production Plant Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 57,163 57,163 Schedule DAB-1-149

1231 Deferred TaxesSteam Production Plant (5,907,739) (5,907,739)

1232

1233 Deferred TaxesHydraulic Production Plant Adjustment for New Depreciation Rates 410100-Deferred Income Tax 12CP-PROD PRODHYD (1,488,482) (1,488,482) Schedule DAB-1-232

1234 Deferred TaxesHydraulic Production Plant Functionalize Miscellaneous Intangible Plant 410100-Deferred Income Tax 12CP-PROD PRODHYD (33,061) (33,061) Schedule DAB-1-139

1235 Deferred TaxesHydraulic Production Plant Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 76,010 76,010 Schedule DAB-1-149

1236 Deferred TaxesHydraulic Production Plant (1,445,533) (1,445,533)

1237

1238 Deferred TaxesOther Production Plant Adjustment for New Depreciation Rates 410100-Deferred Income Tax ENERGY ENERGY (2,370,481) (2,370,481) Schedule DAB-1-232

1239 Deferred TaxesOther Production Plant Adjustment for New Depreciation Rates - Capital Adjustments410100-Deferred Income Tax 12CP-PROD PRODOP 2,709 2,709 Schedule DAB-1-287


of 239



At December 2022

Line No.

Financial Category




1240 Deferred TaxesOther Production Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind410100-Deferred Income Tax ENERGY ENERGY 354,632 354,632 Attachment DAB-16

1241 Deferred TaxesOther Production Plant Eliminate Ponnequin Wind Assets 410100-Deferred Income Tax ENERGY ENERGY Schedule DAB-1-161

1242 Deferred TaxesOther Production Plant Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 126,285 126,285 Schedule DAB-1-149

1243 Deferred TaxesOther Production Plant (1,886,855) (1,886,855)

1244

1245 Deferred Taxes (9,240,127) (9,240,127)

1246

1247 Deferred TaxesTransmission Plant Adjustment for New Depreciation Rates 410100-Deferred Income Tax 12CP-TRAN TRANSYS (1,526,629) (1,526,629) Schedule DAB-1-232

1248 Deferred TaxesTransmission Plant Adjustment for New Depreciation Rates - Capital Adjustments410100-Deferred Income Tax 12CP-TRAN TRANSYS 49,644 49,644 Schedule DAB-1-287

1249 Deferred TaxesTransmission Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind410100-Deferred Income Tax ENERGY ENERGY (71,442) (71,442) Attachment DAB-16

1250 Deferred TaxesTransmission Plant AGIS FLISR 410100-Deferred Income Tax 12CP-TRAN TRANSYS Schedule DAB-1-152

1251 Deferred TaxesTransmission Plant AGIS FLISR 410100-Deferred Income Tax PSC CPUC DISTPRI Schedule DAB-1-152

1252 Deferred TaxesTransmission Plant Functionalize Miscellaneous Intangible Plant 410100-Deferred Income Tax 12CP-TRAN TRANSYS (26,486) (26,486) Schedule DAB-1-139

1253 Deferred TaxesTransmission Plant Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 415,550 415,550 Schedule DAB-1-149

1254 Deferred TaxesTransmission Plant (1,159,362) (1,159,362)

1255

1256 Deferred Taxes (1,159,362) (1,159,362)

1257

1258 Deferred TaxesDistribution Customer InstallationsEliminate EV Capital 410100-Deferred Income Tax PSC CPUC DISTLIT (1,012,191) (1,012,191) Schedule DAB-1-159

1259 Deferred TaxesDistribution Customer InstallationsInterest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 0 0 Schedule DAB-1-149

1260 Deferred TaxesDistribution Customer Installations (1,012,191) (1,012,191)

1261

1262 Deferred TaxesDistribution Meters AGIS AMI 410100-Deferred Income Tax PIS-MET PIS-MET (1,456,528) (1,456,528) Schedule DAB-1-137

1263 Deferred TaxesDistribution Meters AGIS AMI 410100-Deferred Income Tax PSC CPUC DISTAMI 1,456,528 1,456,528 Schedule DAB-1-137

1264 Deferred TaxesDistribution Meters Eliminate 50% of Holy Cross Distribution Substations 410100-Deferred Income Tax PIS-MET PIS-MET 3,151 3,151 Schedule DAB-1-125

1265 Deferred TaxesDistribution Meters Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP Schedule DAB-1-149

1266 Deferred TaxesDistribution Meters Reclass Smart Grid City 370000SGS- Meters - Smart Grid PSC CPUC DISTMET (3,624) (3,624) Schedule DAB-1-131

1267 Deferred TaxesDistribution Meters Reclass Smart Grid City 410100-Deferred Income Tax PIS-MET PIS-MET 3,624 3,624 Schedule DAB-1-131

1268 Deferred TaxesDistribution Meters 3,151 3,151

1269

1270 Deferred TaxesDistribution Pri/Sec Adjustment for New Depreciation Rates 410100-Deferred Income Tax 12CP-DIST DISTPRI (2,168,077) (2,168,077) Schedule DAB-1-232

1271 Deferred TaxesDistribution Pri/Sec Adjustment for New Depreciation Rates 410100-Deferred Income Tax PSC CPUC DISTSEC (237,847) (237,847) Schedule DAB-1-232

1272 Deferred TaxesDistribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments410100-Deferred Income Tax 12CP-DIST DISTPRI (23) (23) Schedule DAB-1-287

1273 Deferred TaxesDistribution Pri/Sec Adjustment for New Depreciation Rates - Capital Adjustments410100-Deferred Income Tax PSC CPUC DISTSEC (3) (3) Schedule DAB-1-287

1274 Deferred TaxesDistribution Pri/Sec Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 101,263 101,263 Schedule DAB-1-149

1275 Deferred TaxesDistribution Pri/Sec (2,304,687) (2,304,687)

1276

1277 Deferred TaxesDistribution Primary Adjustment for New Depreciation Rates - Wildfire 410100-Deferred Income Tax 12CP-DIST DISTPRI 1,962 1,962 Attachment DAB-21

1278 Deferred TaxesDistribution Primary Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 49,391 49,391 Schedule DAB-1-149

1279 Deferred TaxesDistribution Primary Reclass Smart Grid City 366000SGS- Dist Undergrd Conduit - Smart GridPSC CPUC DISTPRI (10,908) (10,908) Schedule DAB-1-131

1280 Deferred TaxesDistribution Primary Reclass Smart Grid City 410100-Deferred Income Tax 12CP-DIST DISTPRI 10,908 10,908 Schedule DAB-1-131

1281 Deferred TaxesDistribution Primary 51,353 51,353

1282

1283 Deferred TaxesDistribution Secondary Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 0 0 Schedule DAB-1-149

1284 Deferred TaxesDistribution Secondary 0 0

1285

1286 Deferred TaxesDistribution Service Lines & TransformersInterest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 0 0 Schedule DAB-1-149


of 239



At December 2022

Line No.

Financial Category




1287 Deferred TaxesDistribution Service Lines & Transformers 0 0

1288

1289 Deferred TaxesDistribution Street Lighting & SignalsEliminate Golden Street Lights Assets 410100-Deferred Income Tax PSC CPUC DISTLIT 3,511 3,511 Schedule DAB-1-124

1290 Deferred TaxesDistribution Street Lighting & SignalsInterest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 7,462 7,462 Schedule DAB-1-149

1291 Deferred TaxesDistribution Street Lighting & Signals 10,973 10,973

1292

1293 Deferred TaxesDistribution Subs Adjustment for New Depreciation Rates - AGIS CPCN 410100-Deferred Income Tax PIS-DSUB PIS-DSUB (9,898) (9,898) Schedule DAB-1-237

1294 Deferred TaxesDistribution Subs Adjustment for New Depreciation Rates - AGIS non-CPCN 410100-Deferred Income Tax PIS-DSUB PIS-DSUB (339) (339) Schedule DAB-1-152

1295 Deferred TaxesDistribution Subs Adjustment for New Depreciation Rates - Capital Adjustments410100-Deferred Income Tax PIS-DSUB PIS-DSUB (300) (300) Schedule DAB-1-287

1296 Deferred TaxesDistribution Subs Adjustment for New Depreciation Rates - Wildfire 410100-Deferred Income Tax PIS-DSUB PIS-DSUB (5,143) (5,143) Attachment DAB-21

1297 Deferred TaxesDistribution Subs AGIS ADMS 410100-Deferred Income Tax PIS-DSUB PIS-DSUB 0 0 Schedule DAB-1-152

1298 Deferred TaxesDistribution Subs AGIS ADMS 410100-Deferred Income Tax PSC CPUC PIS-P/S (0) (0) Schedule DAB-1-152

1299 Deferred TaxesDistribution Subs AGIS FAN 410100-Deferred Income Tax PIS-DSUB PIS-DSUB (12,316) (12,316)Schedule DAB-1-137Schedule DAB-1-152

1300 Deferred TaxesDistribution Subs AGIS FAN 410100-Deferred Income Tax PSC CPUC DISTPRI 12,316 12,316Schedule DAB-1-137Schedule DAB-1-152

1301 Deferred TaxesDistribution Subs AGIS FLISR 410100-Deferred Income Tax PIS-DSUB PIS-DSUB (289,874) (289,874) Schedule DAB-1-152

1302 Deferred TaxesDistribution Subs AGIS FLISR 410100-Deferred Income Tax PSC CPUC DISTPRI 289,874 289,874 Schedule DAB-1-152

1303 Deferred TaxesDistribution Subs AGIS IVVO 410100-Deferred Income Tax PIS-DSUB PIS-DSUB (908,761) (908,761) Schedule DAB-1-137

1304 Deferred TaxesDistribution Subs AGIS IVVO 410100-Deferred Income Tax PSC CPUC DISTSEC 908,761 908,761 Schedule DAB-1-137

1305 Deferred TaxesDistribution Subs Eliminate 50% of Holy Cross Distribution Substations 410100-Deferred Income Tax PIS-DSUB PIS-DSUB 18,481 18,481 Schedule DAB-1-125

1306 Deferred TaxesDistribution Subs Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 153,776 153,776 Schedule DAB-1-149

1307 Deferred TaxesDistribution Subs Reclass Smart Grid City 362000SGS- Dist Stat Equip - Smart Grid PSC CPUC DISTSUB (16,397) (16,397) Schedule DAB-1-131

1308 Deferred TaxesDistribution Subs Reclass Smart Grid City 410100-Deferred Income Tax PIS-DSUB PIS-DSUB 16,397 16,397 Schedule DAB-1-131

1309 Deferred TaxesDistribution Subs 156,576 156,576

1310

1311 Deferred Taxes (3,094,824) (3,094,824)

1312

1313 Deferred TaxesGeneral Plant Adjust Distributed Intelligence (DI) 410100-Deferred Income Tax PIS-SUBT PIS-SUBT 858,883 858,883 Schedule DAB-1-157

1314 Deferred TaxesGeneral Plant Adjustment for New Depreciation Rates 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (2,116,022) (2,116,022) Schedule DAB-1-232

1315 Deferred TaxesGeneral Plant Adjustment for New Depreciation Rates - AGIS CPCN 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (42,608) (42,608) Schedule DAB-1-237

1316 Deferred TaxesGeneral Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (65,944) (65,944) Schedule DAB-1-152

1317 Deferred TaxesGeneral Plant Adjustment for New Depreciation Rates - Capital Adjustments410100-Deferred Income Tax PIS-SUBT PIS-SUBT 2,283 2,283 Schedule DAB-1-287

1318 Deferred TaxesGeneral Plant Adjustment for New Depreciation Rates - Cheyenne Ridge Wind410100-Deferred Income Tax PIS-SUBT PIS-SUBT (517) (517) Attachment DAB-16

1319 Deferred TaxesGeneral Plant AGIS ADMS 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (850,056) (850,056) Schedule DAB-1-152

1320 Deferred TaxesGeneral Plant AGIS ADMS 410100-Deferred Income Tax PSC CPUC PIS-P/S 850,056 850,056 Schedule DAB-1-152

1321 Deferred TaxesGeneral Plant AGIS AMI 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (2,179,072) (2,179,072) Schedule DAB-1-137

1322 Deferred TaxesGeneral Plant AGIS AMI 410100-Deferred Income Tax PSC CPUC DISTAMI 2,179,072 2,179,072 Schedule DAB-1-137

1323 Deferred TaxesGeneral Plant AGIS FAN 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (1,266,865) (1,266,865)Schedule DAB-1-137Schedule DAB-1-152

1324 Deferred TaxesGeneral Plant AGIS FAN 410100-Deferred Income Tax PSC CPUC DISTPRI 1,266,865 1,266,865Schedule DAB-1-137Schedule DAB-1-152

1325 Deferred TaxesGeneral Plant AGIS FLISR 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (167,846) (167,846) Schedule DAB-1-152

1326 Deferred TaxesGeneral Plant AGIS FLISR 410100-Deferred Income Tax PSC CPUC DISTPRI 167,846 167,846 Schedule DAB-1-152

1327 Deferred TaxesGeneral Plant AGIS IVVO 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (955,569) (955,569) Schedule DAB-1-137

1328 Deferred TaxesGeneral Plant AGIS IVVO 410100-Deferred Income Tax PSC CPUC DISTSEC 955,569 955,569 Schedule DAB-1-137

1329 Deferred TaxesGeneral Plant AGIS Other 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (183,800) (183,800) Schedule DAB-1-152

1330 Deferred TaxesGeneral Plant AGIS Other 410100-Deferred Income Tax PSC CPUC PIS-P/S 183,800 183,800 Schedule DAB-1-152


of 239



At December 2022

Line No.

Financial Category




1331 Deferred TaxesGeneral Plant Eliminate 50% of Holy Cross Distribution Substations 410100-Deferred Income Tax PIS-SUBT PIS-SUBT 2,595 2,595 Schedule DAB-1-125

1332 Deferred TaxesGeneral Plant Eliminate Ponnequin Wind Assets 410100-Deferred Income Tax ENERGY ENERGY Schedule DAB-1-161

1333 Deferred TaxesGeneral Plant Functionalize Miscellaneous Intangible Plant 410100-Deferred Income Tax PIS-SUBT PIS-SUBT 1,964,860 1,964,860 Schedule DAB-1-139

1334 Deferred TaxesGeneral Plant Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 453,874 453,874 Schedule DAB-1-149

1335 Deferred TaxesGeneral Plant Reclass AGIS Common 410100-Deferred Income Tax PIS-SUBT PIS-SUBT 586,090 586,090Schedule DAB-1-137Schedule DAB-1-152

1336 Deferred TaxesGeneral Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT (398,233) (398,233) Schedule DAB-1-131

1337 Deferred TaxesGeneral Plant Reclass Smart Grid City 410100-Deferred Income Tax PIS-SUBT PIS-SUBT 398,233 398,233 Schedule DAB-1-131

1338 Deferred TaxesGeneral Plant 1,643,495 1,643,495

1339

1340 Deferred Taxes 1,643,495 1,643,495

1341

1342 Deferred TaxesCommon Plant Adjustment for New Depreciation Rates 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (416,357) (416,357) Schedule DAB-1-232

1343 Deferred TaxesCommon Plant Adjustment for New Depreciation Rates - AGIS non-CPCN 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (38,437) (38,437) Schedule DAB-1-152

1344 Deferred TaxesCommon Plant Adjustment for New Depreciation Rates - Capital Adjustments410100-Deferred Income Tax PIS-SUBT PIS-SUBT (4,971) (4,971) Schedule DAB-1-287

1345 Deferred TaxesCommon Plant Eliminate 50% of Holy Cross Distribution Substations 410100-Deferred Income Tax PIS-SUBT PIS-SUBT 412 412 Schedule DAB-1-125

1346 Deferred TaxesCommon Plant Interest on CWIP DIT CWIPINT-Interest on CWIP CWIP CWIP 243,113 243,113 Schedule DAB-1-149

1347 Deferred TaxesCommon Plant Reclass AGIS Common 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (413,943) (413,943)Schedule DAB-1-137Schedule DAB-1-152

1348 Deferred TaxesCommon Plant Reclass Smart Grid City 397000SGS- Gen Com Equip - Smart Grid PSC CPUC PIS-SUBT 21 21 Schedule DAB-1-131

1349 Deferred TaxesCommon Plant Reclass Smart Grid City 410100-Deferred Income Tax PIS-SUBT PIS-SUBT (21) (21) Schedule DAB-1-131

1350 Deferred TaxesCommon Plant (630,182) (630,182)

1351

1352 Deferred Taxes (630,182) (630,182)

1353

1354 Deferred TaxesNon-Plant Tax Adjust Pension/ Benefits Expense K&M 410100-Deferred Income Tax LABOR LABOR (112,257) (112,257) Schedule DAB-1-115

1355 Deferred TaxesNon-Plant Tax Adjust Pension/ Benefits Expense K&M 410100-Deferred Income Tax PSC CPUC LABOR 0 0 Schedule DAB-1-115

1356 Deferred TaxesNon-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 410100-Deferred Income Tax 12CP-PROD PRODOP Schedule DAB-1-115

1357 Deferred TaxesNon-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 410100-Deferred Income Tax LABOR LABOR (6,215) (6,215) Schedule DAB-1-115

1358 Deferred TaxesNon-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 410100-Deferred Income Tax PIS-NET PIS-NET 355,247 355,247 Schedule DAB-1-115

1359 Deferred TaxesNon-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 410100-Deferred Income Tax PIS-NET PIS-TOT 738 738 Schedule DAB-1-115

1360 Deferred TaxesNon-Plant Tax Eliminate Non-Recoverable Non-Plant Tax 410100-Deferred Income Tax PSC CPUC PIS-NET 1,742,362 1,742,362 Schedule DAB-1-115

1361 Deferred TaxesNon-Plant Tax Tax Reform - TCJA - Non Plant 410100-Deferred Income Tax PSC CPUC LABOR (2,088,213) (2,088,213) Schedule DAB-1-115

1362 Deferred TaxesNon-Plant Tax Tax Reform - TCJA - Non Plant 410100-Deferred Income Tax PSC CPUC PIS-NET 633,210 633,210 Schedule DAB-1-115

1363 Deferred TaxesNon-Plant Tax Tax Reform - TCJA - Non Plant 410100-Deferred Income Tax PSC CPUC PRODSTM 41,047 41,047 Schedule DAB-1-115

1364 Deferred TaxesNon-Plant Tax 565,918 565,918

1365

1366 Deferred Taxes 565,918 565,918

1367

1368 Deferred Taxes (13,835,274) (13,835,274)

1369

1370 Tax Credits Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax SchM-145 - State Credit Valuation Allowance - StPIS-NET PIS-NET Schedule DAB-1-115

1371 Tax Credits Non-Plant Tax Eliminate Non-Recoverable Non-Plant Tax SchM-149 - Windpower Credit PIS-NET PIS-TOT 110,511,000 110,511,000 Schedule DAB-1-115

1372 Tax Credits Non-Plant Tax Tax Reform - TCJA - Non Plant SchM-132 - Enterprise Zone Credit PSC CPUC PIS-NET (367,401) (367,401) Schedule DAB-1-115

1373 Tax Credits Non-Plant Tax Tax Reform - TCJA - Non Plant SchM-146 - State Tax Deduction Cash Vs Accrual - 190PSC CPUC PIS-NET 3,266 3,266 Schedule DAB-1-115

1374 Tax Credits Non-Plant Tax 110,146,865 110,146,865

1375

1376 Tax Credits 110,146,865 110,146,865


of 239



At December 2022

Line No.

Financial Category




1377

1378 Tax Credits 110,146,865 110,146,865

1379

1380 AFUDC Intangible Plant Functionalize Miscellaneous Intangible Plant 419100-AFUDC Debt PIS-SUBT PIS-SUBT (1,014,852) (1,014,852) Schedule DAB-1-139

1381 AFUDC Intangible Plant Functionalize Miscellaneous Intangible Plant 432000-AFUDC Equity PIS-SUBT PIS-SUBT (3,093,199) (3,093,199) Schedule DAB-1-139

1382 AFUDC Intangible Plant (4,108,051) (4,108,051)

1383

1384 AFUDC (4,108,051) (4,108,051)

1385

1386 AFUDC Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant 419100-AFUDC Debt 12CP-PROD PRODHYD Schedule DAB-1-139

1387 AFUDC Hydraulic Production Plant Functionalize Miscellaneous Intangible Plant 432000-AFUDC Equity 12CP-PROD PRODHYD Schedule DAB-1-139

1388 AFUDC Hydraulic Production Plant

1389

1390 AFUDC

1391

1392 AFUDC Transmission Plant AGIS FLISR 419100-AFUDC Debt 12CP-TRAN TRANSYS Schedule DAB-1-152

1393 AFUDC Transmission Plant AGIS FLISR 419100-AFUDC Debt PSC CPUC DISTPRI Schedule DAB-1-152

1394 AFUDC Transmission Plant AGIS FLISR 432000-AFUDC Equity 12CP-TRAN TRANSYS (0) (0) Schedule DAB-1-152

1395 AFUDC Transmission Plant AGIS FLISR 432000-AFUDC Equity PSC CPUC DISTPRI 0 0 Schedule DAB-1-152

1396 AFUDC Transmission Plant

1397

1398 AFUDC

1399

1400 AFUDC Distribution Customer InstallationsEliminate EV Capital 419100-AFUDC Debt PSC CPUC DISTLIT (66,023) (66,023) Schedule DAB-1-159

1401 AFUDC Distribution Customer InstallationsEliminate EV Capital 432000-AFUDC Equity PSC CPUC DISTLIT (201,235) (201,235) Schedule DAB-1-159

1402 AFUDC Distribution Customer Installations (267,258) (267,258)

1403

1404 AFUDC Distribution Meters AGIS AMI 419100-AFUDC Debt PIS-MET PIS-MET Schedule DAB-1-137

1405 AFUDC Distribution Meters AGIS AMI 419100-AFUDC Debt PSC CPUC DISTAMI Schedule DAB-1-137

1406 AFUDC Distribution Meters AGIS AMI 432000-AFUDC Equity PIS-MET PIS-MET Schedule DAB-1-137

1407 AFUDC Distribution Meters AGIS AMI 432000-AFUDC Equity PSC CPUC DISTAMI Schedule DAB-1-137

1408 AFUDC Distribution Meters

1409

1410 AFUDC Distribution Subs AGIS ADMS 419100-AFUDC Debt PIS-DSUB PIS-DSUB Schedule DAB-1-152

1411 AFUDC Distribution Subs AGIS ADMS 419100-AFUDC Debt PSC CPUC PIS-P/S Schedule DAB-1-152

1412 AFUDC Distribution Subs AGIS ADMS 432000-AFUDC Equity PIS-DSUB PIS-DSUB Schedule DAB-1-152

1413 AFUDC Distribution Subs AGIS ADMS 432000-AFUDC Equity PSC CPUC PIS-P/S Schedule DAB-1-152

1414 AFUDC Distribution Subs AGIS FAN 419100-AFUDC Debt PIS-DSUB PIS-DSUB Schedule DAB-1-137Schedule DAB-1-152

1415 AFUDC Distribution Subs AGIS FAN 419100-AFUDC Debt PSC CPUC DISTPRI Schedule DAB-1-137Schedule DAB-1-152

1416 AFUDC Distribution Subs AGIS FAN 432000-AFUDC Equity PIS-DSUB PIS-DSUB Schedule DAB-1-137Schedule DAB-1-152

1417 AFUDC Distribution Subs AGIS FAN 432000-AFUDC Equity PSC CPUC DISTPRI Schedule DAB-1-137Schedule DAB-1-152

1418 AFUDC Distribution Subs AGIS FLISR 419100-AFUDC Debt PIS-DSUB PIS-DSUB (10,462) (10,462) Schedule DAB-1-152

1419 AFUDC Distribution Subs AGIS FLISR 419100-AFUDC Debt PSC CPUC DISTPRI 10,462 10,462 Schedule DAB-1-152

1420 AFUDC Distribution Subs AGIS FLISR 432000-AFUDC Equity PIS-DSUB PIS-DSUB (31,887) (31,887) Schedule DAB-1-152


of 239



At December 2022

Line No.

Financial Category




1421 AFUDC Distribution Subs AGIS FLISR 432000-AFUDC Equity PSC CPUC DISTPRI 31,887 31,887 Schedule DAB-1-152

1422 AFUDC Distribution Subs AGIS IVVO 419100-AFUDC Debt PIS-DSUB PIS-DSUB (19,289) (19,289) Schedule DAB-1-137

1423 AFUDC Distribution Subs AGIS IVVO 419100-AFUDC Debt PSC CPUC DISTSEC 19,289 19,289 Schedule DAB-1-137

1424 AFUDC Distribution Subs AGIS IVVO 432000-AFUDC Equity PIS-DSUB PIS-DSUB (58,792) (58,792) Schedule DAB-1-137

1425 AFUDC Distribution Subs AGIS IVVO 432000-AFUDC Equity PSC CPUC DISTSEC 58,792 58,792 Schedule DAB-1-137

1426 AFUDC Distribution Subs

1427

1428 AFUDC (267,258) (267,258)

1429

1430 AFUDC General Plant Adjust Distributed Intelligence (DI) 419100-AFUDC Debt PIS-SUBT PIS-SUBT 164,226 164,226 Schedule DAB-1-157

1431 AFUDC General Plant Adjust Distributed Intelligence (DI) 432000-AFUDC Equity PIS-SUBT PIS-SUBT 500,549 500,549 Schedule DAB-1-157

1432 AFUDC General Plant AGIS ADMS 419100-AFUDC Debt PIS-SUBT PIS-SUBT (26,099) (26,099) Schedule DAB-1-152

1433 AFUDC General Plant AGIS ADMS 419100-AFUDC Debt PSC CPUC PIS-P/S 26,099 26,099 Schedule DAB-1-152

1434 AFUDC General Plant AGIS ADMS 432000-AFUDC Equity PIS-SUBT PIS-SUBT (79,548) (79,548) Schedule DAB-1-152

1435 AFUDC General Plant AGIS ADMS 432000-AFUDC Equity PSC CPUC PIS-P/S 79,548 79,548 Schedule DAB-1-152

1436 AFUDC General Plant AGIS AMI 419100-AFUDC Debt PIS-SUBT PIS-SUBT (851,073) (851,073) Schedule DAB-1-137

1437 AFUDC General Plant AGIS AMI 419100-AFUDC Debt PSC CPUC DISTAMI 851,073 851,073 Schedule DAB-1-137

1438 AFUDC General Plant AGIS AMI 432000-AFUDC Equity PIS-SUBT PIS-SUBT (2,594,011) (2,594,011) Schedule DAB-1-137

1439 AFUDC General Plant AGIS AMI 432000-AFUDC Equity PSC CPUC DISTAMI 2,594,011 2,594,011 Schedule DAB-1-137

1440 AFUDC General Plant AGIS FAN 419100-AFUDC Debt PIS-SUBT PIS-SUBT Schedule DAB-1-137Schedule DAB-1-152

1441 AFUDC General Plant AGIS FAN 419100-AFUDC Debt PSC CPUC DISTPRI Schedule DAB-1-137Schedule DAB-1-152

1442 AFUDC General Plant AGIS FAN 432000-AFUDC Equity PIS-SUBT PIS-SUBT Schedule DAB-1-137Schedule DAB-1-152

1443 AFUDC General Plant AGIS FAN 432000-AFUDC Equity PSC CPUC DISTPRI Schedule DAB-1-137Schedule DAB-1-152

1444 AFUDC General Plant AGIS FLISR 419100-AFUDC Debt PIS-SUBT PIS-SUBT (5,507) (5,507) Schedule DAB-1-152

1445 AFUDC General Plant AGIS FLISR 419100-AFUDC Debt PSC CPUC DISTPRI 5,507 5,507 Schedule DAB-1-152

1446 AFUDC General Plant AGIS FLISR 432000-AFUDC Equity PIS-SUBT PIS-SUBT (16,785) (16,785) Schedule DAB-1-152

1447 AFUDC General Plant AGIS FLISR 432000-AFUDC Equity PSC CPUC DISTPRI 16,785 16,785 Schedule DAB-1-152

1448 AFUDC General Plant AGIS IVVO 419100-AFUDC Debt PIS-SUBT PIS-SUBT (10,838) (10,838) Schedule DAB-1-137

1449 AFUDC General Plant AGIS IVVO 419100-AFUDC Debt PSC CPUC DISTSEC 10,838 10,838 Schedule DAB-1-137

1450 AFUDC General Plant AGIS IVVO 432000-AFUDC Equity PIS-SUBT PIS-SUBT (33,034) (33,034) Schedule DAB-1-137

1451 AFUDC General Plant AGIS IVVO 432000-AFUDC Equity PSC CPUC DISTSEC 33,034 33,034 Schedule DAB-1-137

1452 AFUDC General Plant AGIS Other 419100-AFUDC Debt PIS-SUBT PIS-SUBT (13) (13) Schedule DAB-1-152

1453 AFUDC General Plant AGIS Other 419100-AFUDC Debt PSC CPUC PIS-P/S 13 13 Schedule DAB-1-152

1454 AFUDC General Plant AGIS Other 432000-AFUDC Equity PIS-SUBT PIS-SUBT (40) (40) Schedule DAB-1-152

1455 AFUDC General Plant AGIS Other 432000-AFUDC Equity PSC CPUC PIS-P/S 40 40 Schedule DAB-1-152

1456 AFUDC General Plant Functionalize Miscellaneous Intangible Plant 419100-AFUDC Debt PIS-SUBT PIS-SUBT 1,014,852 1,014,852 Schedule DAB-1-139

1457 AFUDC General Plant Functionalize Miscellaneous Intangible Plant 432000-AFUDC Equity PIS-SUBT PIS-SUBT 3,093,199 3,093,199 Schedule DAB-1-139

1458 AFUDC General Plant Reclass AGIS Common 419100-AFUDC Debt PIS-SUBT PIS-SUBT 13 13Schedule DAB-1-137Schedule DAB-1-152

1459 AFUDC General Plant Reclass AGIS Common 432000-AFUDC Equity PIS-SUBT PIS-SUBT 40 40Schedule DAB-1-137Schedule DAB-1-152

1460 AFUDC General Plant 4,772,879 4,772,879

1461

1462 AFUDC 4,772,879 4,772,879

1463


of 239



At December 2022

Line No.

Financial Category




1464 AFUDC Common Plant Reclass AGIS Common 419100-AFUDC Debt PIS-SUBT PIS-SUBT (9) (9)Schedule DAB-1-137Schedule DAB-1-152

1465 AFUDC Common Plant Reclass AGIS Common 432000-AFUDC Equity PIS-SUBT PIS-SUBT (28) (28)Schedule DAB-1-137Schedule DAB-1-152

1466 AFUDC Common Plant (38) (38)

1467

1468 AFUDC (38) (38)

1469

1470 AFUDC 397,532 397,532

1471


of 239


Sch DAB-3-203 IS Labor

At December 2022

Line No.

Financial Category

Sub-Functional Category FERC AccountJurisdictional


Original Company



FERCAdjusted Total

CPUC

1 OM Steam Production Operation 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO PSCo Incentive Pay 11,487 (2,313) 9,174 771 8,403

2 OM Steam Production Operation 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO PSCo Labor OM 450,744 30,173 480,916 40,405 440,511

3 OM Steam Production Operation 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO XES Incentive Pay 216,685 (866) 215,819 18,132 197,687

4 OM Steam Production Operation 50000-Stm Prod Op & Supr LAB-SPO LAB-SPO XES XES Labor OM 1,657,041 109,455 1,766,496 148,415 1,618,081

5 OM Steam Production Operation 50000-Stm Prod Op & Supr LAB-SPO Subtotal LAB-SPO 2,335,957 136,449 2,472,406 207,723 2,264,683

6

7 OM Steam Production Operation 50180-Fuel Procurement-Labor ENERGY ENERGY PSCo Labor OM 2,850 191 3,040 193 2,847

8 OM Steam Production Operation 50180-Fuel Procurement-Labor ENERGY ENERGY XES Incentive Pay 106,220 (424) 105,795 6,720 99,075

9 OM Steam Production Operation 50180-Fuel Procurement-Labor ENERGY ENERGY XES XES Labor OM 617,664 40,800 658,464 41,827 616,637

10 OM Steam Production Operation 50180-Fuel Procurement-Labor ENERGY Subtotal ENERGY 726,734 40,566 767,299 48,741 718,559

11

12 OM Steam Production Operation 50200-Steam Expenses Major 12CP-PROD PRODSTM PSCo Incentive Pay 182,622 (36,765) 145,857 12,360 133,497

13 OM Steam Production Operation 50200-Steam Expenses Major 12CP-PROD PRODSTM PSCo Labor OM 9,494,754 635,576 10,130,329 858,435 9,271,894

14 OM Steam Production Operation 50200-Steam Expenses Major 12CP-PROD Subtotal 12CP-PROD 9,677,376 598,810 10,276,186 870,795 9,405,391

15

16 OM Steam Production Operation 50500-Stm Gen Elec Exp Major 12CP-PROD PRODSTM PSCo Incentive Pay 101,055 (20,344) 80,710 6,839 73,871

17 OM Steam Production Operation 50500-Stm Gen Elec Exp Major 12CP-PROD PRODSTM PSCo Labor OM 4,183,374 280,034 4,463,407 378,225 4,085,182

18 OM Steam Production Operation 50500-Stm Gen Elec Exp Major 12CP-PROD Subtotal 12CP-PROD 4,284,428 259,689 4,544,117 385,064 4,159,053

19

20 OM Steam Production Operation 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM PSCo Incentive Pay (30,710) 6,182 (24,528) (2,078) (22,449)

21 OM Steam Production Operation 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM PSCo Labor OM 2,444,370 163,625 2,607,996 220,999 2,386,997

22 OM Steam Production Operation 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM XES Incentive Pay 635,415 (2,539) 632,876 53,629 579,246

23 OM Steam Production Operation 50600-Misc Steam Pwr Exp 12CP-PROD PRODSTM XES XES Labor OM 3,497,102 230,999 3,728,102 315,916 3,412,186

24 OM Steam Production Operation 50600-Misc Steam Pwr Exp 12CP-PROD Subtotal 12CP-PROD 6,546,177 398,268 6,944,445 588,466 6,355,979

25

26 OM Steam Production Operation 50700-Stm Pow Gen Rents 12CP-PROD PRODSTM PSCo Labor OM 2,083 139 2,223 188 2,035

27 OM Steam Production Operation 50700-Stm Pow Gen Rents 12CP-PROD Subtotal 12CP-PROD 2,083 139 2,223 188 2,035

28

29 OM Steam Production Operation Subtotal Steam Production Operation23,572,755 1,433,923 25,006,677 2,100,978 22,905,699

30

31 OM Steam Production Maintenance 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM PSCo Incentive Pay 231,510 (46,607) 184,902 12,178 172,724

32 OM Steam Production Maintenance 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM PSCo Labor OM 1,694,005 113,396 1,807,401 119,040 1,688,361

33 OM Steam Production Maintenance 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM XES Incentive Pay 11,048 (44) 11,003 725 10,279

34 OM Steam Production Maintenance 51000-Stm Maint Super&Eng LAB-SPM LAB-SPM XES XES Labor OM 75,270 4,972 80,242 5,285 74,957

35 OM Steam Production Maintenance 51000-Stm Maint Super&Eng LAB-SPM Subtotal LAB-SPM 2,011,832 71,716 2,083,549 137,228 1,946,321

36

37 OM Steam Production Maintenance 51100-Stm Maint of Structures 12CP-PROD PRODSTM PSCo Incentive Pay 11,535 (2,322) 9,213 781 8,432

38 OM Steam Production Maintenance 51100-Stm Maint of Structures 12CP-PROD PRODSTM PSCo Labor OM 1,206,831 80,785 1,287,616 109,111 1,178,505

39 OM Steam Production Maintenance 51100-Stm Maint of Structures 12CP-PROD Subtotal 12CP-PROD 1,218,367 78,463 1,296,829 109,892 1,186,937


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

40

41 OM Steam Production Maintenance 51200-Stm Maint of Boiler Plt ENERGY ENERGY PSCo Incentive Pay 84,276 (16,966) 67,309 4,276 63,034

42 OM Steam Production Maintenance 51200-Stm Maint of Boiler Plt ENERGY ENERGY PSCo Labor OM 4,419,810 295,861 4,715,670 299,550 4,416,120

43 OM Steam Production Maintenance 51200-Stm Maint of Boiler Plt ENERGY ENERGY XES Incentive Pay 106,540 (426) 106,114 6,741 99,373

44 OM Steam Production Maintenance 51200-Stm Maint of Boiler Plt ENERGY ENERGY XES XES Labor OM 800,576 52,882 853,457 54,214 799,244

45 OM Steam Production Maintenance 51200-Stm Maint of Boiler Plt ENERGY Subtotal ENERGY 5,411,201 331,350 5,742,551 364,780 5,377,771

46

47 OM Steam Production Maintenance 51300-Stm Maint of Elec Plant ENERGY ENERGY PSCo Incentive Pay 81,196 (16,346) 64,849 4,119 60,730

48 OM Steam Production Maintenance 51300-Stm Maint of Elec Plant ENERGY ENERGY PSCo Labor OM 2,241,379 150,037 2,391,416 151,908 2,239,508

49 OM Steam Production Maintenance 51300-Stm Maint of Elec Plant ENERGY ENERGY XES Incentive Pay 27,526 (110) 27,416 1,742 25,675

50 OM Steam Production Maintenance 51300-Stm Maint of Elec Plant ENERGY ENERGY XES XES Labor OM 262,347 17,329 279,677 17,766 261,911

51 OM Steam Production Maintenance 51300-Stm Maint of Elec Plant ENERGY Subtotal ENERGY 2,612,448 150,910 2,763,358 175,535 2,587,823

52

53 OM Steam Production Maintenance 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM PSCo Incentive Pay (158,036) 31,816 (126,220) (8,018) (118,202)

54 OM Steam Production Maintenance 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM PSCo Labor OM 1,888,846 126,439 2,015,284 128,015 1,887,269

55 OM Steam Production Maintenance 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM XES Incentive Pay 3,727 (15) 3,712 236 3,477

56 OM Steam Production Maintenance 51400-Stm Maint of Misc Stm Plt ENERGY PRODSTM XES XES Labor OM 57,274 3,783 61,057 3,878 57,179

57 OM Steam Production Maintenance 51400-Stm Maint of Misc Stm Plt ENERGY Subtotal ENERGY 1,791,811 162,023 1,953,833 124,112 1,829,721

58

59 OM Steam Production Maintenance Subtotal Steam Production Maintenance13,045,659 794,462 13,840,121 911,547 12,928,574

60

61 OM Hydro Production Operation 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO PSCo Incentive Pay 3,408 (686) 2,722 231 2,492

62 OM Hydro Production Operation 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO PSCo Labor OM 122,678 8,212 130,890 11,092 119,799

63 OM Hydro Production Operation 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO XES Incentive Pay 6,464 (26) 6,438 546 5,892

64 OM Hydro Production Operation 53500-Hyd Oper Super & Eng LAB-HPO LAB-HPO XES XES Labor OM 49,991 3,302 53,293 4,516 48,777

65 OM Hydro Production Operation 53500-Hyd Oper Super & Eng LAB-HPO Subtotal LAB-HPO 182,542 10,802 193,344 16,384 176,960

66

67 OM Hydro Production Operation 53700-Hydro Oper Hydraulic Exp 12CP-PROD PRODHYD PSCo Incentive Pay 29,880 (6,015) 23,865 2,022 21,842

68 OM Hydro Production Operation 53700-Hydro Oper Hydraulic Exp 12CP-PROD PRODHYD PSCo Labor OM 1,564,113 104,701 1,668,814 141,414 1,527,400

69 OM Hydro Production Operation 53700-Hydro Oper Hydraulic Exp 12CP-PROD Subtotal 12CP-PROD 1,593,993 98,686 1,692,679 143,436 1,549,243

70

71 OM Hydro Production Operation 53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD PSCo Incentive Pay 1,941 (391) 1,551 131 1,419

72 OM Hydro Production Operation 53800-Hyd Oper Electric Exp 12CP-PROD PRODHYD PSCo Labor OM 152,568 10,213 162,781 13,794 148,987

73 OM Hydro Production Operation 53800-Hyd Oper Electric Exp 12CP-PROD Subtotal 12CP-PROD 154,510 9,822 164,332 13,925 150,406

74

75 OM Hydro Production Operation 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD PSCo Incentive Pay 634 (128) 507 43 464

76 OM Hydro Production Operation 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD PSCo Labor OM 22,182 1,485 23,667 2,005 21,661

77 OM Hydro Production Operation 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD XES Incentive Pay 81,054 (324) 80,730 6,841 73,889

78 OM Hydro Production Operation 53900-Hydro Oper Misc Gen Exp 12CP-PROD PRODHYD XES XES Labor OM 336,991 22,260 359,251 30,443 328,808


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

79 OM Hydro Production Operation 53900-Hydro Oper Misc Gen Exp 12CP-PROD Subtotal 12CP-PROD 440,861 23,293 464,154 39,332 424,822

80

81 OM Hydro Production Operation Subtotal Hydro Production Operation2,371,905 142,603 2,514,508 213,077 2,301,431

82

83 OM Hydro Production Maintenance 54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM XES Incentive Pay 14,607 (58) 14,548 1,167 13,381

84 OM Hydro Production Maintenance 54100-Hydro Mtc Super& Eng LAB-HPM LAB-HPM XES XES Labor OM 84,139 5,558 89,697 7,196 82,501

85 OM Hydro Production Maintenance 54100-Hydro Mtc Super& Eng LAB-HPM Subtotal LAB-HPM 98,746 5,499 104,245 8,363 95,883

86

87 OM Hydro Production Maintenance 54200-Hyd Maint of Structures 12CP-PROD PRODHYD PSCo Incentive Pay 11,121 (2,239) 8,882 753 8,129

88 OM Hydro Production Maintenance 54200-Hyd Maint of Structures 12CP-PROD PRODHYD PSCo Labor OM 518,258 34,692 552,950 46,857 506,094

89 OM Hydro Production Maintenance 54200-Hyd Maint of Structures 12CP-PROD Subtotal 12CP-PROD 529,379 32,453 561,832 47,609 514,223

90

91 OM Hydro Production Maintenance 54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD PSCo Incentive Pay 5,638 (1,135) 4,503 382 4,122

92 OM Hydro Production Maintenance 54300-Hydro Mtc Resv, Dams 12CP-PROD PRODHYD PSCo Labor OM 326,901 21,883 348,784 29,556 319,228

93 OM Hydro Production Maintenance 54300-Hydro Mtc Resv, Dams 12CP-PROD Subtotal 12CP-PROD 332,540 20,748 353,287 29,937 323,350

94

95 OM Hydro Production Maintenance 54400-Hyd Maint of Elec Plant ENERGY ENERGY PSCo Incentive Pay 5,051 (1,017) 4,034 256 3,778

96 OM Hydro Production Maintenance 54400-Hyd Maint of Elec Plant ENERGY ENERGY PSCo Labor OM 276,748 18,525 295,274 18,756 276,517

97 OM Hydro Production Maintenance 54400-Hyd Maint of Elec Plant ENERGY ENERGY XES Incentive Pay 541 (2) 539 34 504

98 OM Hydro Production Maintenance 54400-Hyd Maint of Elec Plant ENERGY ENERGY XES XES Labor OM 2,710 179 2,889 184 2,706

99 OM Hydro Production Maintenance 54400-Hyd Maint of Elec Plant ENERGY Subtotal ENERGY 285,050 17,685 302,735 19,230 283,505

100

101 OM Hydro Production Maintenance 54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD PSCo Incentive Pay 4,002 (806) 3,197 271 2,926

102 OM Hydro Production Maintenance 54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD PRODHYD PSCo Labor OM 188,015 12,586 200,601 16,999 183,602

103 OM Hydro Production Maintenance 54500-Hyd Mt Misc Hyd Plnt Mjr 12CP-PROD Subtotal 12CP-PROD 192,018 11,780 203,798 17,270 186,528

104

105 OM Hydro Production Maintenance Subtotal Hydro Production Maintenance1,437,733 88,166 1,525,899 122,409 1,403,489

106

107 OM Other Production Operation 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO PSCo Incentive Pay 26,569 (5,349) 21,220 1,992 19,228

108 OM Other Production Operation 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO PSCo Labor OM 1,069,660 71,603 1,141,262 107,156 1,034,107

109 OM Other Production Operation 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO XES Incentive Pay 172,241 (688) 171,553 16,107 155,445

110 OM Other Production Operation 54600-Oth Oper Super&Eng LAB-OPO LAB-OPO XES XES Labor OM 1,264,310 83,513 1,347,823 126,550 1,221,273

111 OM Other Production Operation 54600-Oth Oper Super&Eng LAB-OPO Subtotal LAB-OPO 2,532,780 149,079 2,681,859 251,806 2,430,053

112

113 OM Other Production Operation 54600W-Oth Oper Super&Eng ENERGY LAB-OPO XES Incentive Pay 36,616 (146) 36,470 2,317 34,153

114 OM Other Production Operation 54600W-Oth Oper Super&Eng ENERGY LAB-OPO XES XES Labor OM 256,621 16,951 273,572 17,378 256,194

115 OM Other Production Operation 54600W-Oth Oper Super&Eng ENERGY Subtotal ENERGY 293,237 16,805 310,041 19,695 290,347

116

117 OM Other Production Operation 54800-Oth Oper Gen Exp 12CP-PROD PRODOP PSCo Incentive Pay 88,543 (17,825) 70,717 5,993 64,725


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

118 OM Other Production Operation 54800-Oth Oper Gen Exp 12CP-PROD PRODOP PSCo Labor OM 5,226,966 349,891 5,576,857 472,578 5,104,279

119 OM Other Production Operation 54800-Oth Oper Gen Exp 12CP-PROD Subtotal 12CP-PROD 5,315,509 332,066 5,647,575 478,570 5,169,004

120

121 OM Other Production Operation 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP PSCo Incentive Pay 51,333 (10,334) 40,999 3,474 37,525

122 OM Other Production Operation 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP PSCo Labor OM 2,896,019 193,859 3,089,877 261,833 2,828,044

123 OM Other Production Operation 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP XES Incentive Pay 142,894 (571) 142,323 12,060 130,263

124 OM Other Production Operation 54900-Oth Oper Misc Gen Exp 12CP-PROD PRODOP XES XES Labor OM 876,824 57,918 934,743 79,209 855,533

125 OM Other Production Operation 54900-Oth Oper Misc Gen Exp 12CP-PROD Subtotal 12CP-PROD 3,967,070 240,871 4,207,942 356,577 3,851,364

126

127 OM Other Production Operation 54900W-Oth Oper Misc Gen Exp ENERGY PRODOP PSCo Incentive Pay 4 (1) 4 0 3

128 OM Other Production Operation 54900W-Oth Oper Misc Gen Exp ENERGY PRODOP PSCo Labor OM 323 22 345 22 323

129 OM Other Production Operation 54900W-Oth Oper Misc Gen Exp ENERGY Subtotal ENERGY 327 21 348 22 326

130

131 OM Other Production Operation 55600-Load Dispatch 12CP-PROD PRODCAP XES Incentive Pay 351,377 (1,404) 349,973 29,656 320,317

132 OM Other Production Operation 55600-Load Dispatch 12CP-PROD PRODCAP XES XES Labor OM 2,644,321 174,669 2,818,991 238,879 2,580,112

133 OM Other Production Operation 55600-Load Dispatch 12CP-PROD Subtotal 12CP-PROD 2,995,699 173,265 3,168,964 268,535 2,900,429

134

135 OM Other Production Operation 55700-Purchased Power Other 12CP-PROD PRODCAP XES Incentive Pay 393,827 (1,574) 392,253 33,239 359,014

136 OM Other Production Operation 55700-Purchased Power Other 12CP-PROD PRODCAP XES XES Labor OM 4,289,084 283,313 4,572,397 387,461 4,184,936

137 OM Other Production Operation 55700-Purchased Power Other 12CP-PROD Subtotal 12CP-PROD 4,682,911 281,740 4,964,650 420,700 4,543,950

138

139 OM Other Production Operation 55740-Purchased Power-Prop Trading PSC CPUC PRODCAP PSCo Labor OM (1,354,375) (1,354,375) (1,354,375)

140 OM Other Production Operation 55740-Purchased Power-Prop Trading PSC CPUC Subtotal PSC CPUC (1,354,375) (1,354,375) (1,354,375)

141

142 OM Other Production Operation 55742-Purchased Power-Gen Trading PSC CPUC PRODCAP PSCo Labor OM (399,429) (399,429) (399,429)

143 OM Other Production Operation 55742-Purchased Power-Gen Trading PSC CPUC Subtotal PSC CPUC (399,429) (399,429) (399,429)

144

145 OM Other Production Operation Subtotal Other Production Operation19,787,532 (559,958) 19,227,575 1,795,905 17,431,669

146

147 OM Other Production Maintenance 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM PSCo Incentive Pay 4,384 (883) 3,501 297 3,205

148 OM Other Production Maintenance 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM PSCo Labor OM 208,047 13,927 221,974 18,810 203,164

149 OM Other Production Maintenance 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM XES Incentive Pay 113,919 (455) 113,464 9,615 103,849

150 OM Other Production Maintenance 55100-Oth Mtce Supervision&Eng LAB-OPM LAB-OPM XES XES Labor OM 852,038 56,281 908,318 76,970 831,348

151 OM Other Production Maintenance 55100-Oth Mtce Supervision&Eng LAB-OPM Subtotal LAB-OPM 1,178,388 68,870 1,247,258 105,691 1,141,566

152

153 OM Other Production Maintenance 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM PSCo Incentive Pay 1,175 (237) 938 60 878

154 OM Other Production Maintenance 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM PSCo Labor OM 52,451 3,511 55,962 3,555 52,407

155 OM Other Production Maintenance 55100W-Oth Mtce Supervision&Eng ENERGY LAB-OPM XES XES Labor OM 2,640 174 2,814 179 2,636

156 OM Other Production Maintenance 55100W-Oth Mtce Supervision&Eng ENERGY Subtotal ENERGY 56,266 3,449 59,714 3,793 55,921


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

157

158 OM Other Production Maintenance 55200-Oth Maint of Structures 12CP-PROD PRODOP PSCo Incentive Pay 18,935 (3,812) 15,123 1,281 13,841

159 OM Other Production Maintenance 55200-Oth Maint of Structures 12CP-PROD PRODOP PSCo Labor OM 994,601 66,578 1,061,179 89,923 971,256

160 OM Other Production Maintenance 55200-Oth Maint of Structures 12CP-PROD PRODOP XES Incentive Pay 2,435 (10) 2,425 205 2,219

161 OM Other Production Maintenance 55200-Oth Maint of Structures 12CP-PROD PRODOP XES XES Labor OM 15,109 998 16,107 1,365 14,742

162 OM Other Production Maintenance 55200-Oth Maint of Structures 12CP-PROD Subtotal 12CP-PROD 1,031,079 63,755 1,094,834 92,775 1,002,059

163

164 OM Other Production Maintenance 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP PSCo Incentive Pay 42,149 (8,485) 33,663 2,853 30,811

165 OM Other Production Maintenance 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP PSCo Labor OM 2,529,921 169,352 2,699,273 228,734 2,470,539

166 OM Other Production Maintenance 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP XES Incentive Pay 48,117 (192) 47,925 4,061 43,864

167 OM Other Production Maintenance 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD PRODOP XES XES Labor OM 345,444 22,818 368,263 31,206 337,056

168 OM Other Production Maintenance 55300-Oth Mtc of Gen & Ele Plant 12CP-PROD Subtotal 12CP-PROD 2,965,631 183,493 3,149,124 266,854 2,882,270

169

170 OM Other Production Maintenance 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP PSCo Incentive Pay 13,401 (2,698) 10,703 907 9,796

171 OM Other Production Maintenance 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP PSCo Labor OM 732,874 49,058 781,933 66,260 715,672

172 OM Other Production Maintenance 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP XES Incentive Pay 737 (3) 734 62 672

173 OM Other Production Maintenance 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD PRODOP XES XES Labor OM 5,815 384 6,199 525 5,673

174 OM Other Production Maintenance 55400-Oth Mtc Misc Gen Plt Mjr 12CP-PROD Subtotal 12CP-PROD 752,826 46,742 799,568 67,755 731,813

175

176 OM Other Production Maintenance Subtotal Other Production Maintenance5,984,190 366,307 6,350,497 536,869 5,813,629

177

178 OM Subtotal Production 66,199,773 2,265,503 68,465,276 5,680,785 62,784,491

179

180 OM Transmission Operations 56000-Trans Oper Super & Eng TRANOPX TRANOPX PSCo Incentive Pay 19,730 (3,972) 15,758 2,624 13,133

181 OM Transmission Operations 56000-Trans Oper Super & Eng TRANOPX TRANOPX PSCo Labor OM 826,064 55,296 881,360 146,781 734,580

182 OM Transmission Operations 56000-Trans Oper Super & Eng TRANOPX TRANOPX XES Incentive Pay 600,115 (2,398) 597,718 99,543 498,174

183 OM Transmission Operations 56000-Trans Oper Super & Eng TRANOPX TRANOPX XES XES Labor OM 4,399,391 290,600 4,689,991 781,065 3,908,926

184 OM Transmission Operations 56000-Trans Oper Super & Eng TRANOPX Subtotal TRANOPX 5,845,300 339,526 6,184,827 1,030,012 5,154,814

185

186 OM Transmission Operations 56110-Load Disp-Reliability TRANOPX TRANOPX PSCo Incentive Pay 1,339 (270) 1,070 178 892

187 OM Transmission Operations 56110-Load Disp-Reliability TRANOPX TRANOPX PSCo Labor OM 10,667 714 11,381 1,895 9,486

188 OM Transmission Operations 56110-Load Disp-Reliability TRANOPX Subtotal TRANOPX 12,006 444 12,451 2,074 10,377

189

190 OM Transmission Operations 56120-Load Disp-Monitor/Operate TRANOPX TRANOPX PSCo Incentive Pay 54,110 (10,893) 43,217 7,197 36,020

191 OM Transmission Operations 56120-Load Disp-Monitor/Operate TRANOPX TRANOPX PSCo Labor OM 2,771,449 185,520 2,956,969 492,449 2,464,519

192 OM Transmission Operations 56120-Load Disp-Monitor/Operate TRANOPX TRANOPX XES Incentive Pay 20,594 (82) 20,512 3,416 17,096

193 OM Transmission Operations 56120-Load Disp-Monitor/Operate TRANOPX TRANOPX XES XES Labor OM 152,970 10,104 163,075 27,158 135,917

194 OM Transmission Operations 56120-Load Disp-Monitor/Operate TRANOPX Subtotal TRANOPX 2,999,124 184,649 3,183,773 530,221 2,653,552

195


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

196 OM Transmission Operations 56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX PSCo Incentive Pay 649 (131) 518 86 432

197 OM Transmission Operations 56130-Load Disp-Trans Serv/Sch TRANOPX TRANOPX PSCo Labor OM 31,794 2,128 33,923 5,649 28,273

198 OM Transmission Operations 56130-Load Disp-Trans Serv/Sch TRANOPX Subtotal TRANOPX 32,443 1,998 34,441 5,736 28,705

199

200 OM Transmission Operations 56150-Rel/Plan/Standards Dev TRANOPX TRANOPX XES Incentive Pay 204 (1) 203 34 169

201 OM Transmission Operations 56150-Rel/Plan/Standards Dev TRANOPX TRANOPX XES XES Labor OM 2,354 155 2,509 418 2,091

202 OM Transmission Operations 56150-Rel/Plan/Standards Dev TRANOPX Subtotal TRANOPX 2,558 155 2,712 452 2,261

203

204 OM Transmission Operations 56160-Trans Service Studies TRANOPX TRANOPX XES Incentive Pay 2,263 (9) 2,254 375 1,879

205 OM Transmission Operations 56160-Trans Service Studies TRANOPX TRANOPX XES XES Labor OM 20,376 1,346 21,722 3,618 18,104

206 OM Transmission Operations 56160-Trans Service Studies TRANOPX Subtotal TRANOPX 22,639 1,337 23,976 3,993 19,983

207

208 OM Transmission Operations 56170-Gen Interconn Studies TRANOPX TRANOPX XES Incentive Pay 38,902 (155) 38,747 6,453 32,294

209 OM Transmission Operations 56170-Gen Interconn Studies TRANOPX TRANOPX XES XES Labor OM 272,406 17,994 290,400 48,363 242,037

210 OM Transmission Operations 56170-Gen Interconn Studies TRANOPX Subtotal TRANOPX 311,309 17,838 329,147 54,816 274,331

211

212 OM Transmission Operations 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX PSCo Incentive Pay 341 (69) 272 17 255

213 OM Transmission Operations 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX PSCo Labor OM 15,428 1,033 16,461 1,046 15,416

214 OM Transmission Operations 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX XES Incentive Pay 594 (2) 591 38 554

215 OM Transmission Operations 56180-Rel/Plan/Standards Dev Serv ENERGY TRANOPX XES XES Labor OM 3,501 231 3,732 237 3,495

216 OM Transmission Operations 56180-Rel/Plan/Standards Dev Serv ENERGY Subtotal ENERGY 19,863 1,193 21,056 1,338 19,719

217

218 OM Transmission Operations 56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN PSCo Incentive Pay 21,676 (4,364) 17,313 2,883 14,429

219 OM Transmission Operations 56200-Trans Oper Station Exp PIS-TRAN PIS-TRAN PSCo Labor OM 1,229,385 82,295 1,311,680 218,445 1,093,235

220 OM Transmission Operations 56200-Trans Oper Station Exp PIS-TRAN Subtotal PIS-TRAN 1,251,062 77,931 1,328,993 221,329 1,107,664

221

222 OM Transmission Operations 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN PSCo Incentive Pay 8,341 (1,679) 6,662 1,110 5,553

223 OM Transmission Operations 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN PSCo Labor OM 690,129 46,197 736,326 122,627 613,699

224 OM Transmission Operations 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN XES Incentive Pay 6,336 (25) 6,311 1,051 5,260

225 OM Transmission Operations 56300-Trans Oper OH Lines PIS-TRAN PIS-TRAN XES XES Labor OM 41,007 2,709 43,715 7,280 36,435

226 OM Transmission Operations 56300-Trans Oper OH Lines PIS-TRAN Subtotal PIS-TRAN 745,813 47,201 793,014 132,067 660,947

227

228 OM Transmission Operations 56400-Trans Oper UG Lines PIS-TRAN PIS-TRAN PSCo Incentive Pay 90 (18) 71 12 60

229 OM Transmission Operations 56400-Trans Oper UG Lines PIS-TRAN PIS-TRAN PSCo Labor OM 990 66 1,056 176 880

230 OM Transmission Operations 56400-Trans Oper UG Lines PIS-TRAN Subtotal PIS-TRAN 1,079 48 1,127 188 940

231

232 OM Transmission Operations 56600-Trans Oper Misc Exp TRANOPX TRANOPX PSCo Incentive Pay 62,253 (12,533) 49,720 8,280 41,440

233 OM Transmission Operations 56600-Trans Oper Misc Exp TRANOPX TRANOPX PSCo Labor OM 2,371,691 158,760 2,530,451 421,418 2,109,033

234 OM Transmission Operations 56600-Trans Oper Misc Exp TRANOPX TRANOPX XES Incentive Pay 69,550 (278) 69,272 11,536 57,736


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

235 OM Transmission Operations 56600-Trans Oper Misc Exp TRANOPX TRANOPX XES XES Labor OM 530,946 35,071 566,017 94,264 471,753

236 OM Transmission Operations 56600-Trans Oper Misc Exp TRANOPX Subtotal TRANOPX 3,034,439 181,021 3,215,460 535,498 2,679,962

237

238 OM Transmission Operations Subtotal Transmission Operations14,277,636 853,341 15,130,977 2,517,723 12,613,254

239

240 OM Transmission Maintenance 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN PSCo Incentive Pay 20,263 (4,079) 16,183 2,695 13,488

241 OM Transmission Maintenance 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN PSCo Labor OM 1,303,218 87,237 1,390,454 231,564 1,158,890

242 OM Transmission Maintenance 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN XES Incentive Pay 75 (0) 75 12 62

243 OM Transmission Maintenance 57000-Tran Mnt of Station Equip PIS-TRAN PIS-TRAN XES XES Labor OM 287 19 306 51 255

244 OM Transmission Maintenance 57000-Tran Mnt of Station Equip PIS-TRAN Subtotal PIS-TRAN 1,323,843 83,176 1,407,019 234,323 1,172,696

245

246 OM Transmission Maintenance 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN PSCo Incentive Pay 4,994 (1,005) 3,989 664 3,324

247 OM Transmission Maintenance 57100-Trans Mt of Overhead Lines PIS-TRAN PIS-TRAN PSCo Labor OM 321,799 21,541 343,340 57,179 286,161

248 OM Transmission Maintenance 57100-Trans Mt of Overhead Lines PIS-TRAN Subtotal PIS-TRAN 326,793 20,536 347,329 57,844 289,485

249

250 OM Transmission Maintenance Subtotal Transmission Maintenance1,650,636 103,712 1,754,348 292,167 1,462,181

251

252 OM Subtotal Transmission 15,928,272 957,053 16,885,325 2,809,889 14,075,435

253

254 OM Regional Market Expenses 57510-Operations Supervision ENERGY ENERGY PSCo Incentive Pay (1) 0 (1) (0) (1)

255 OM Regional Market Expenses 57510-Operations Supervision ENERGY ENERGY PSCo Labor OM (12) (1) (13) (1) (12)

256 OM Regional Market Expenses 57510-Operations Supervision ENERGY ENERGY XES Incentive Pay 2,079 (8) 2,071 132 1,939

257 OM Regional Market Expenses 57510-Operations Supervision ENERGY ENERGY XES XES Labor OM 43,777 2,892 46,668 2,964 43,704

258 OM Regional Market Expenses 57510-Operations Supervision ENERGY Subtotal ENERGY 45,842 2,883 48,725 3,095 45,630

259

260 OM Regional Market Expenses 57520-DA & RT Mkt Admin ENERGY ENERGY XES Incentive Pay 19,488 (78) 19,411 1,233 18,178

261 OM Regional Market Expenses 57520-DA & RT Mkt Admin ENERGY ENERGY XES XES Labor OM 134,241 8,867 143,109 9,091 134,018

262 OM Regional Market Expenses 57520-DA & RT Mkt Admin ENERGY Subtotal ENERGY 153,730 8,789 162,519 10,324 152,196

263

264 OM Regional Market Expenses 57560-Mkt Monitoring/Compliance ENERGY ENERGY XES Incentive Pay (19) 0 (19) (1) (18)

265 OM Regional Market Expenses 57560-Mkt Monitoring/Compliance ENERGY ENERGY XES XES Labor OM 859 57 916 58 858

266 OM Regional Market Expenses 57560-Mkt Monitoring/Compliance ENERGY Subtotal ENERGY 840 57 897 57 840

267

268 OM Regional Market Expenses Subtotal Regional Market Expenses200,412 11,729 212,141 13,476 198,665

269

270 OM Subtotal Regional Market Expenses200,412 11,729 212,141 13,476 198,665

271

272 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX PSCo Incentive Pay 134,286 (27,034) 107,252 392 106,860

273 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX PSCo Labor OM 6,394,821 428,067 6,822,889 24,908 6,797,980


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

274 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX XES Incentive Pay 181,053 (723) 180,329 658 179,671

275 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX DISTOPX XES XES Labor OM 1,232,816 81,433 1,314,249 4,798 1,309,451

276 OM Distribution Operations 58000-Dist Oper Sup & Eng DISTOPX Subtotal DISTOPX 7,942,976 481,742 8,424,719 30,756 8,393,963

277

278 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB PSCo Labor OM (1,500) (1,500) (10) (1,490)

279 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB XES Incentive Pay 31,884 (127) 31,756 210 31,546

280 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB DISTSUB XES XES Labor OM 244,627 16,159 260,785 1,726 259,059

281 OM Distribution Operations 58100-Dist Load Dispatching PIS-DSUB Subtotal PIS-DSUB 276,511 14,531 291,042 1,926 289,116

282

283 OM Distribution Operations 58100-Dist Load Dispatching PSC CPUC PIS-P/S PSCo Labor OM 726 726 726

284 OM Distribution Operations 58100-Dist Load Dispatching PSC CPUC Subtotal PSC CPUC 726 726 726

285

286 OM Distribution Operations 58200-Dist Op Station Exp PIS-DSUB DISTSUB PSCo Incentive Pay 9,817 (1,976) 7,840 52 7,788

287 OM Distribution Operations 58200-Dist Op Station Exp PIS-DSUB DISTSUB PSCo Labor OM 462,833 30,982 493,815 3,268 490,547

288 OM Distribution Operations 58200-Dist Op Station Exp PIS-DSUB Subtotal PIS-DSUB 472,649 29,005 501,655 3,320 498,335

289

290 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S PSCo Incentive Pay 22,469 (4,523) 17,945 17,945

291 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S PSCo Labor OM 1,603,818 107,360 1,711,178 1,711,178

292 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S XES Incentive Pay 13,856 (55) 13,800 13,800

293 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S PIS-P/S XES XES Labor OM 100,270 6,623 106,893 106,893

294 OM Distribution Operations 58300-Dist Oper Overhead Lines PIS-P/S Subtotal PIS-P/S 1,740,412 109,404 1,849,816 1,849,816

295

296 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S PSCo Incentive Pay 11,434 (2,302) 9,132 9,132

297 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S PSCo Labor OM 946,226 88,938 1,035,164 1,035,164

298 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S XES Incentive Pay 4,022 (16) 4,006 4,006

299 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S PIS-P/S XES XES Labor OM 29,669 1,960 31,629 31,629

300 OM Distribution Operations 58400-Dist Op UG Elec lines PIS-P/S Subtotal PIS-P/S 991,351 88,579 1,079,931 1,079,931

301

302 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT PSCo Incentive Pay 9,806 (1,974) 7,832 7,832

303 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT PSCo Labor OM 443,466 29,690 473,157 473,157

304 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT XES Incentive Pay 15,210 (61) 15,149 15,149

305 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT DISTLIT XES XES Labor OM 126,746 8,372 135,118 135,118

306 OM Distribution Operations 58500-Dist Oper Streetlight PIS-LIT Subtotal PIS-LIT 595,228 36,028 631,255 631,255

307

308 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET PSCo Incentive Pay 89,804 (18,079) 71,725 1,352 70,373

309 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET PSCo Labor OM 4,150,104 277,807 4,427,911 83,456 4,344,455

310 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET XES Incentive Pay 27,628 (110) 27,518 519 26,999

311 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET DISTMET XES XES Labor OM 217,107 14,341 231,447 4,362 227,085

312 OM Distribution Operations 58600-Dist Oper Meter Exp PIS-MET Subtotal PIS-MET 4,484,643 273,958 4,758,601 89,689 4,668,912


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

313

314 OM Distribution Operations 58700-Dist Oper Cust Install PIS-P/S PIS-P/S PSCo Incentive Pay 15,577 (3,136) 12,441 12,441

315 OM Distribution Operations 58700-Dist Oper Cust Install PIS-P/S PIS-P/S PSCo Labor OM 887,477 59,421 946,898 946,898

316 OM Distribution Operations 58700-Dist Oper Cust Install PIS-P/S Subtotal PIS-P/S 903,053 56,285 959,339 959,339

317

318 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX PSCo Incentive Pay 133,393 (26,855) 106,538 389 106,150

319 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX PSCo Labor OM 6,563,709 (376,980) 6,186,730 22,586 6,164,144

320 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX XES Incentive Pay 625,594 (2,500) 623,094 2,275 620,819

321 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX DISTOPX XES XES Labor OM 4,608,730 703,288 5,312,018 19,392 5,292,625

322 OM Distribution Operations 58800-Dist Oper Misc Exp DISTOPX Subtotal DISTOPX 11,931,426 296,954 12,228,380 44,642 12,183,738

323

324 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC DISTPRI PSCo Labor OM 360,416 360,416 360,416

325 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC PIS-P/S PSCo Labor OM 1,658,355 1,658,355 1,658,355

326 OM Distribution Operations 58800-Dist Oper Misc Exp PSC CPUC Subtotal PSC CPUC 2,018,770 2,018,770 2,018,770

327

328 OM Distribution Operations Subtotal Distribution Operations29,338,250 3,405,984 32,744,234 170,333 32,573,901

329

330 OM Distribution Maintenance 59000-Dist Mtc Super & Eng DISTMAX DISTMAX XES Incentive Pay 27,881 (111) 27,770 7 27,763

331 OM Distribution Maintenance 59000-Dist Mtc Super & Eng DISTMAX DISTMAX XES XES Labor OM 201,137 13,286 214,423 54 214,370

332 OM Distribution Maintenance 59000-Dist Mtc Super & Eng DISTMAX Subtotal DISTMAX 229,018 13,175 242,193 61 242,132

333

334 OM Distribution Maintenance 59100-Dist Mt of Structures PIS-DSUB DISTSUB PSCo Incentive Pay 6,829 (1,375) 5,454 36 5,418

335 OM Distribution Maintenance 59100-Dist Mt of Structures PIS-DSUB DISTSUB PSCo Labor OM (6,829) (457) (7,286) (48) (7,237)

336 OM Distribution Maintenance 59100-Dist Mt of Structures PIS-DSUB Subtotal PIS-DSUB 0 (1,832) (1,832) (12) (1,820)

337

338 OM Distribution Maintenance 59200-Dist Mt of Station Equip PIS-DSUB DISTSUB PSCo Incentive Pay 18,330 (3,690) 14,639 97 14,543

339 OM Distribution Maintenance 59200-Dist Mt of Station Equip PIS-DSUB DISTSUB PSCo Labor OM 1,237,106 82,811 1,319,917 8,735 1,311,182

340 OM Distribution Maintenance 59200-Dist Mt of Station Equip PIS-DSUB Subtotal PIS-DSUB 1,255,435 79,121 1,334,556 8,832 1,325,725

341

342 OM Distribution Maintenance 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S PSCo Incentive Pay 136,775 (27,535) 109,240 109,240

343 OM Distribution Maintenance 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S PSCo Labor OM 12,446,352 811,549 13,257,902 13,257,902

344 OM Distribution Maintenance 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S XES Incentive Pay 28,916 (116) 28,801 28,801

345 OM Distribution Maintenance 59300-Dist Mtc of Overhead Lines PIS-P/S PIS-P/S XES XES Labor OM 201,615 13,318 214,932 214,932

346 OM Distribution Maintenance 59300-Dist Mtc of Overhead Lines PIS-P/S Subtotal PIS-P/S 12,813,659 797,216 13,610,875 13,610,875

347

348 OM Distribution Maintenance 59300-Dist Mtc of Overhead Lines PSC CPUC DISTPRI PSCo Labor OM 10,538 10,538 10,538

349 OM Distribution Maintenance 59300-Dist Mtc of Overhead Lines PSC CPUC Subtotal PSC CPUC 10,538 10,538 10,538

350

351 OM Distribution Maintenance 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S PSCo Incentive Pay 21,431 (4,314) 17,116 17,116


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

352 OM Distribution Maintenance 59400-Dist Mt of Undergrnd Line PIS-P/S PIS-P/S PSCo Labor OM 2,037,802 136,414 2,174,216 2,174,216

353 OM Distribution Maintenance 59400-Dist Mt of Undergrnd Line PIS-P/S Subtotal PIS-P/S 2,059,233 132,100 2,191,332 2,191,332

354

355 OM Distribution Maintenance 59600-Dist Mtc of Streetlights PIS-LIT DISTLIT PSCo Incentive Pay 5,141 (1,035) 4,106 4,106

356 OM Distribution Maintenance 59600-Dist Mtc of Streetlights PIS-LIT DISTLIT PSCo Labor OM 248,695 16,648 265,343 265,343

357 OM Distribution Maintenance 59600-Dist Mtc of Streetlights PIS-LIT Subtotal PIS-LIT 253,836 15,613 269,449 269,449

358

359 OM Distribution Maintenance 59700-Dist Mtc of Meters PIS-MET DISTMET PSCo Incentive Pay 2,104 (424) 1,681 32 1,649

360 OM Distribution Maintenance 59700-Dist Mtc of Meters PIS-MET DISTMET PSCo Labor OM 21,030 1,408 22,438 423 22,015

361 OM Distribution Maintenance 59700-Dist Mtc of Meters PIS-MET DISTMET XES Incentive Pay 8,611 (34) 8,577 162 8,415

362 OM Distribution Maintenance 59700-Dist Mtc of Meters PIS-MET DISTMET XES XES Labor OM 89,594 5,918 95,513 1,800 93,712

363 OM Distribution Maintenance 59700-Dist Mtc of Meters PIS-MET Subtotal PIS-MET 121,340 6,868 128,208 2,416 125,792

364

365 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX PSCo Incentive Pay 18,276 (3,679) 14,597 4 14,593

366 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX PSCo Labor OM 742,636 (126,347) 616,288 154 616,134

367 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX XES Incentive Pay 12,419 (50) 12,369 3 12,366

368 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant DISTMAX DISTMAX XES XES Labor OM 90,207 5,959 96,165 24 96,141

369 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant DISTMAX Subtotal DISTMAX 863,537 (124,118) 739,419 185 739,235

370

371 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant PSC CPUC DISTPRI PSCo Labor OM 285 285 285

372 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant PSC CPUC PIS-P/S PSCo Labor OM 84,893 84,893 84,893

373 OM Distribution Maintenance 59800-Dist Mtce of Dist Plant PSC CPUC Subtotal PSC CPUC 85,179 85,179 85,179

374

375 OM Distribution Maintenance Subtotal Distribution Maintenance17,596,058 1,013,859 18,609,917 11,482 18,598,436

376

377 OM Subtotal Distribution 46,934,308 4,419,843 51,354,151 181,814 51,172,337

378

379 OM Customer Accounting Expense 90100-Cust Acct Supervise C902-3 C902-3 XES Incentive Pay 12,945 (52) 12,893 160 12,733

380 OM Customer Accounting Expense 90100-Cust Acct Supervise C902-3 C902-3 XES XES Labor OM 81,932 5,412 87,344 1,083 86,261

381 OM Customer Accounting Expense 90100-Cust Acct Supervise C902-3 Subtotal C902-3 94,876 5,360 100,237 1,243 98,994

382

383 OM Customer Accounting Expense 90200-Cust Acct Meter Read PSC CPUC METREAD PSCo Incentive Pay 60,044 (12,088) 47,956 47,956

384 OM Customer Accounting Expense 90200-Cust Acct Meter Read PSC CPUC METREAD PSCo Labor OM 2,605,342 174,401 2,779,743 2,779,743

385 OM Customer Accounting Expense 90200-Cust Acct Meter Read PSC CPUC METREAD XES Incentive Pay 56,502 (226) 56,276 56,276

386 OM Customer Accounting Expense 90200-Cust Acct Meter Read PSC CPUC METREAD XES XES Labor OM 400,266 26,439 426,705 426,705

387 OM Customer Accounting Expense 90200-Cust Acct Meter Read PSC CPUC Subtotal PSC CPUC 3,122,154 188,526 3,310,680 3,310,680

388

389 OM Customer Accounting Expense 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT PSCo Incentive Pay 18,388 (3,702) 14,686 14,686

390 OM Customer Accounting Expense 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT PSCo Labor OM 858,843 57,494 916,337 916,337


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

391 OM Customer Accounting Expense 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT XES Incentive Pay 981,643 (3,922) 977,721 977,721

392 OM Customer Accounting Expense 90300-Cust Acct Recrds &Coll PSC CPUC CUSTACCT XES XES Labor OM 7,633,472 504,225 8,137,698 8,137,698

393 OM Customer Accounting Expense 90300-Cust Acct Recrds &Coll PSC CPUC Subtotal PSC CPUC 9,492,346 554,095 10,046,442 10,046,442

394

395 OM Customer Accounting Expense 90500-Cust Acct Misc C902-3 C902-3 PSCo Incentive Pay (22) 4 (18) (0) (18)

396 OM Customer Accounting Expense 90500-Cust Acct Misc C902-3 C902-3 PSCo Labor OM (173) (12) (185) (2) (182)

397 OM Customer Accounting Expense 90500-Cust Acct Misc C902-3 C902-3 XES Incentive Pay 2,590 (10) 2,580 32 2,548

398 OM Customer Accounting Expense 90500-Cust Acct Misc C902-3 C902-3 XES XES Labor OM 20,429 1,349 21,779 270 21,509

399 OM Customer Accounting Expense 90500-Cust Acct Misc C902-3 Subtotal C902-3 22,824 1,332 24,156 299 23,856

400

401 OM Customer Accounting Expense Subtotal Customer Accounting Expense12,732,200 749,314 13,481,514 1,542 13,479,972

402

403 OM Subtotal Customer Accounts 12,732,200 749,314 13,481,514 1,542 13,479,972

404

405 OM Customer Service Expense 90800-Customer Asst Expense PSC CPUC C902-3 PSCo Incentive Pay 10,309 (2,075) 8,234 8,234

406 OM Customer Service Expense 90800-Customer Asst Expense PSC CPUC C902-3 PSCo Labor OM 429,890 28,777 458,667 458,667

407 OM Customer Service Expense 90800-Customer Asst Expense PSC CPUC C902-3 XES Incentive Pay 29,695 (119) 29,577 29,577

408 OM Customer Service Expense 90800-Customer Asst Expense PSC CPUC C902-3 XES XES Labor OM 240,411 15,880 256,291 256,291

409 OM Customer Service Expense 90800-Customer Asst Expense PSC CPUC Subtotal PSC CPUC 710,306 42,463 752,768 752,768

410

411 OM Customer Service Expense 910000-Misc Cust Serv Expense PSC CPUC C908_9 PSCo Incentive Pay (4) 1 (3) (3)

412 OM Customer Service Expense 910000-Misc Cust Serv Expense PSC CPUC C908_9 PSCo Labor OM (28) (2) (30) (30)

413 OM Customer Service Expense 910000-Misc Cust Serv Expense PSC CPUC C908_9 XES Incentive Pay 368 (1) 367 367

414 OM Customer Service Expense 910000-Misc Cust Serv Expense PSC CPUC C908_9 XES XES Labor OM 2,486 164 2,650 2,650

415 OM Customer Service Expense 910000-Misc Cust Serv Expense PSC CPUC Subtotal PSC CPUC 2,822 162 2,984 2,984

416

417 OM Customer Service Expense Subtotal Customer Service Expense713,128 42,625 755,752 755,752

418

419 OM Subtotal Customer Service 713,128 42,625 755,752 755,752

420

421 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 PSCo Incentive Pay 11,907 (2,397) 9,510 9,510

422 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 PSCo Labor OM 577,510 340,005 917,515 917,515

423 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 XES Incentive Pay 64,209 (257) 63,953 63,953

424 OM Sales Expense 91200-Economic Development PSC CPUC C902-3 XES XES Labor OM 466,154 30,792 496,945 496,945

425 OM Sales Expense 91200-Economic Development PSC CPUC Subtotal PSC CPUC 1,119,780 368,143 1,487,923 1,487,923

426

427 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 PSCo Incentive Pay (6) 1 (5) (5)

428 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 PSCo Labor OM (45) (3) (48) (48)

429 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 XES Incentive Pay 520 (2) 518 518


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

430 OM Sales Expense 916000-Misc Sales Expense PSC CPUC C902-3 XES XES Labor OM 3,618 239 3,857 3,857

431 OM Sales Expense 916000-Misc Sales Expense PSC CPUC Subtotal PSC CPUC 4,087 235 4,323 4,323

432

433 OM Sales Expense Subtotal Sales Expense 1,123,868 368,378 1,492,246 1,492,246

434

435 OM Subtotal Sales 1,123,868 368,378 1,492,246 1,492,246

436

437 OM Administrative & General Expense 92000-A&G Salaries LABXAG LABXAG PSCo Incentive Pay 1,840,317 (869,779) 970,538 55,236 915,302

438 OM Administrative & General Expense 92000-A&G Salaries LABXAG LABXAG PSCo Labor OM (2,993,756) (142,327) (3,136,083) (178,483) (2,957,601)

439 OM Administrative & General Expense 92000-A&G Salaries LABXAG LABXAG PSCo Paid Time Off 6,161,274 6,161,274 350,654 5,810,620

440 OM Administrative & General Expense 92000-A&G Salaries LABXAG LABXAG XES Incentive Pay 19,635,468 (11,832,798) 7,802,670 444,070 7,358,599

441 OM Administrative & General Expense 92000-A&G Salaries LABXAG LABXAG XES XES Labor OM 36,460,292 2,408,366 38,868,658 2,212,117 36,656,541

442 OM Administrative & General Expense 92000-A&G Salaries LABXAG Subtotal LABXAG 61,103,596 (10,436,539) 50,667,057 2,883,595 47,783,462

443

444 OM Administrative & General Expense 92000-A&G Salaries PSC CPUC LABXAG PSCo Labor OM (36,699) (36,699) (36,699)

445 OM Administrative & General Expense 92000-A&G Salaries PSC CPUC Subtotal PSC CPUC (36,699) (36,699) (36,699)

446

447 OM Administrative & General Expense 92100-A&G Office & Supplies LABXAG LABXAG PSCo Labor OM (0) (0) (0) (0) (0)

448 OM Administrative & General Expense 92100-A&G Office & Supplies LABXAG Subtotal LABXAG (0) (0) (0) (0) (0)

449

450 OM Administrative & General Expense 92500-A&G Injuries & Damages LABXAG LABXAG PSCo Labor OM 685,930 (1,950) 683,981 38,927 645,053

451 OM Administrative & General Expense 92500-A&G Injuries & Damages LABXAG LABXAG XES XES Labor OM (58,072) 124 (57,947) (3,298) (54,649)

452 OM Administrative & General Expense 92500-A&G Injuries & Damages LABXAG Subtotal LABXAG 627,858 (1,825) 626,033 35,629 590,404

453

454 OM Administrative & General Expense 92500-A&G Injuries & Damages PSC CPUC LABXAG PSCo Labor OM 705 705 705

455 OM Administrative & General Expense 92500-A&G Injuries & Damages PSC CPUC Subtotal PSC CPUC 705 705 705

456

457 OM Administrative & General Expense 926000-Employee pensions and benefits LABXAG LABXAG PSCo Labor OM 31,778,355 32,413 31,810,768 1,810,434 30,000,334

458 OM Administrative & General Expense 926000-Employee pensions and benefits LABXAG LABXAG XES XES Labor OM 16,387,821 67,036 16,454,857 936,489 15,518,368

459 OM Administrative & General Expense 926000-Employee pensions and benefits LABXAG Subtotal LABXAG 48,166,176 99,449 48,265,625 2,746,923 45,518,702

460

461 OM Administrative & General Expense 926000-Employee pensions and benefits PSC CPUC LABXAG PSCo Labor OM (181,434) (181,434) (181,434)

462 OM Administrative & General Expense 926000-Employee pensions and benefits PSC CPUC Subtotal PSC CPUC (181,434) (181,434) (181,434)

463

464 OM Administrative & General Expense 92800-A&G Regulatory Comm Exp LABXAG LABXAG PSCo Incentive Pay

465 OM Administrative & General Expense 92800-A&G Regulatory Comm Exp LABXAG LABXAG PSCo Labor OM 73,864 4,944 78,809 4,485 74,323

466 OM Administrative & General Expense 92800-A&G Regulatory Comm Exp LABXAG Subtotal LABXAG 73,864 4,944 78,809 4,485 74,323

467

468 OM Administrative & General Expense Subtotal Administrative & General Expense109,971,494 (10,551,399) 99,420,095 5,670,632 93,749,463


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

469

470 OM Subtotal A&G 109,971,494 (10,551,399) 99,420,095 5,670,632 93,749,463

471

472 Total 253,803,455 (1,736,955) 252,066,500 14,358,139 237,708,362


of 239



At December 2022

Line No.

Financial Category



Original Company



FERCAdjusted Total

CPUC

473

474 LABOR 253,803,455 (1,736,955) 252,066,500 14,358,139 237,708,362

475 LABXAG 143,831,961 8,814,444 152,646,405 8,687,506 143,958,899

476 LAB-HPM 1,338,987 82,666 1,421,653 114,047 1,307,607

477 LAB-HPO 2,189,363 131,801 2,321,164 196,693 2,124,471

478 LAB-OPM 4,749,537 293,989 5,043,525 427,384 4,616,142

479 LAB-OPO 16,961,516 (725,841) 16,235,674 1,524,405 14,711,269

480 LAB-SPM 11,033,826 722,746 11,756,572 774,319 10,982,253

481 LAB-SPO 21,236,798 1,297,473 22,534,271 1,893,254 20,641,017


of 239


Sch DAB-1-300 Jur Allocators

At December 2022

Line No.

Sch DAB-1-300 Jur Allocators PSC CPUC PSC FERC PSC Electric

34 Denominator

35 12CP-DIST 4,811,046 4,811,046

36 12CP-PROD 5,256,475 5,256,475 10,512,950

37 12CP-TRAN 5,839,217 5,839,217 11,678,435

38 C902-3 36,218,659 36,218,659 72,437,318

39 C908-9 95,100,734 95,100,734 190,201,468

40 CWIP 456,907,357 456,907,357 913,814,715

41 DISTMAX 63,042,501 63,042,501 126,085,003

42 DISTOPX 22,201,406 22,201,406 44,402,812

43 ENERGY 31,407,894,559 31,407,894,559 62,815,789,118

44 EXP-SUBT 147,326,254 147,326,254 294,652,508

45 LAB-HPM 1,421,653 1,421,653 2,843,306

46 LAB-HPO 2,321,164 2,321,164 4,642,328

47 LAB-OPM 5,043,525 5,043,525 10,087,051

48 LAB-OPO 16,235,674 16,235,674 32,471,349

49 LAB-SPM 11,756,572 11,756,572 23,513,143

50 LAB-SPO 22,534,271 22,534,271 45,068,542

51 LABOR 252,066,500 252,066,500 504,133,000

52 LABXAG 152,646,405 152,646,405 305,292,810

53 PIS-DIST 6,489,733,435 6,489,733,435 12,979,466,871

54 PIS-DSUB 954,107,858 954,107,858 1,908,215,715

55 PIS-GEN 749,576,814 749,576,814 1,499,153,627

56 PIS-LIT 182,286,347 182,286,347 364,572,693

57 PIS-MET 353,914,489 353,914,489 707,828,978

58 PIS-NET 13,161,025,684 13,161,025,684 26,322,051,369

59 PIS-P/S 4,999,424,742 4,999,424,742 9,998,849,484

60 PIS-SUBT 16,881,649,474 16,881,649,474 33,763,298,949

61 PIS-TOT 18,461,489,543 18,461,489,543 36,922,979,086

62 PIS-TRAN 3,031,229,194 3,031,229,194 6,062,458,387

63 PSC CPUC 1 1

64 PSC FERC 1 1

65 TRANMAX 8,084,563 8,084,563 16,169,125

66 TRANOPX 3,014,894 3,014,894 6,029,789


of 239



At December 2022

Line No.


67 Jur Factor

68 12CP-DIST 100.00% 100.00%

69 12CP-PROD 91.53% 8.47% 50.00%

70 12CP-TRAN 82.39% 17.61% 50.00%

71 C902-3 98.76% 1.24% 50.00%

72 C908-9 100.00% 50.00%

73 CWIP 92.52% 7.48% 50.00%

74 DISTMAX 99.98% 0.02% 50.00%

75 DISTOPX 99.63% 0.37% 50.00%

76 ENERGY 93.65% 6.35% 50.00%

77 EXP-SUBT 99.69% 0.31% 50.00%

78 LAB-HPM 91.98% 8.02% 50.00%

79 LAB-HPO 91.53% 8.47% 50.00%

80 LAB-OPM 91.53% 8.47% 50.00%

81 LAB-OPO 90.61% 9.39% 50.00%

82 LAB-SPM 93.41% 6.59% 50.00%

83 LAB-SPO 91.60% 8.40% 50.00%

84 LABOR 94.30% 5.70% 50.00%

85 LABXAG 94.31% 5.69% 50.00%

86 PIS-DIST 99.80% 0.20% 50.00%

87 PIS-DSUB 99.34% 0.66% 50.00%

88 PIS-GEN 95.87% 4.13% 50.00%

89 PIS-LIT 100.00% 50.00%

90 PIS-MET 98.12% 1.88% 50.00%

91 PIS-NET 93.46% 6.54% 50.00%

92 PIS-P/S 100.00% 50.00%

93 PIS-SUBT 93.37% 6.63% 50.00%

94 PIS-TOT 93.49% 6.51% 50.00%

95 PIS-TRAN 83.35% 16.65% 50.00%

96 PSC CPUC 100.00% 100.00%

97 PSC FERC 100.00% 100.00%

98 TRANMAX 83.35% 16.65% 50.00%

99 TRANOPX 83.35% 16.65% 50.00%


of 239


Schedule DAB-1-004_Tracker Baselines

Ln No. Description Amount

1 Property Tax 177,135,533$

2 Non-Qualified Pension 659,525$

3 Qualified Pension 9,378,778$

4 AGIS CPCN O&M 7,727,906$

5 AGIS CPCN Capital Investment 18,797,360$

6 Wildfire Mitigation Distribution O&M 6,558,688$

7 Wildfire Mitigation Distribution Capital Investment3,630,916$

8 DI O&M 4,769,699$

9 DI Capital Investment 1,552,994$

10 Electric CPUC Fees 7,966,387$

11

12

13 Total Electric Retail Allocator CPUC Amount

14 Qualified Pension 9,944,760$ 94.31% 9,378,778$

15 Non-Qualified Pension 699,325$ 94.31% 659,525$

16 Total 10,644,085$ 10,038,303$


of 239

Schedule Page 2 of 96


Schedule DAB-1-110_Per Book_Customer Advances for Construction

At December 2022

Electric Direct Total Electric

Common

Company CostUtility Allocator

Utility Allocator

Factor

Common

Allocated to

Electric

Electric Direct Total

1 Customer Advances End Bal Dec - 2021 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (115,166,403) (115,166,403)

2 Customer Advances End Bal Jan - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (119,705,460) (119,705,460)

3 Customer Advances End Bal Feb - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (118,986,118) (118,986,118)

4 Customer Advances End Bal Mar - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (119,288,750) (119,288,750)

5 Customer Advances End Bal Apr - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (118,093,470) (118,093,470)

6 Customer Advances End Bal May - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (117,492,447) (117,492,447)

7 Customer Advances End Bal Jun - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (117,462,992) (117,462,992)

8 Customer Advances End Bal Jul - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (116,950,121) (116,950,121)

9 Customer Advances End Bal Aug - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (116,722,851) (116,722,851)

10 Customer Advances End Bal Sep - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (116,366,400) (116,366,400)

11 Customer Advances End Bal Oct - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (116,215,045) (116,215,045)

12 Customer Advances End Bal Nov - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (115,985,394) (115,985,394)

13 Customer Advances End Bal Dec - 2022 10,944,369 PSCO Common Plant Allocator 70.63% 7,729,765 (115,166,403) (115,166,403)

14

15 13 Month Average (1)

10,944,369 7,729,765 (117,200,142) (117,200,142)

16

17

18(1)

Thirteen-month average of month-end balances.

Line

No.Financial Category Time Period

Common


of 239



Schedule DAB-1-111_Per Book_Post Employment Benefits

At December 2022

Common Utility AllocatorUtility Allocator

Factor

Common

Allocated to

Electric

Electric Direct Total

1 Regulatory Liabilities Dec - 2021 (2,042,491) PSCO Labor 67.22% (1,372,975) (1,372,975)

2 Regulatory Liabilities Jan - 2022 (2,026,741) PSCO Labor 67.22% (1,362,388) (1,362,388)

3 Regulatory Liabilities Feb - 2022 (2,010,991) PSCO Labor 67.22% (1,351,801) (1,351,801)

4 Regulatory Liabilities Mar - 2022 (1,995,241) PSCO Labor 67.22% (1,341,213) (1,341,213)

5 Regulatory Liabilities Apr - 2022 (1,979,491) PSCO Labor 67.22% (1,330,626) (1,330,626)

6 Regulatory Liabilities May - 2022 (1,963,741) PSCO Labor 67.22% (1,320,039) (1,320,039)

7 Regulatory Liabilities Jun - 2022 (1,947,991) PSCO Labor 67.22% (1,309,452) (1,309,452)

8 Regulatory Liabilities Jul - 2022 (1,932,241) PSCO Labor 67.22% (1,298,864) (1,298,864)

9 Regulatory Liabilities Aug - 2022 (1,916,491) PSCO Labor 67.22% (1,288,277) (1,288,277)

10 Regulatory Liabilities Sep - 2022 (1,900,741) PSCO Labor 67.22% (1,277,690) (1,277,690)

11 Regulatory Liabilities Oct - 2022 (1,884,991) PSCO Labor 67.22% (1,267,103) (1,267,103)

12 Regulatory Liabilities Nov - 2022 (1,869,241) PSCO Labor 67.22% (1,256,515) (1,256,515)

13 Regulatory Liabilities Dec - 2022 (1,853,491) PSCO Labor 67.22% (1,245,928) (1,245,928)

14

15 13 Months Average (1,947,991) (1,309,452) (1,309,452)

16

17(1)


Line


Common


of 239



Schedule DAB-1-112_Per Book_Non-Qualified Pension

At December 2022

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct

Company CostTotal Cost

1 Prepaids End Bal Dec - 2021 PSCO Electric Direct 100.00% 26,349 26,349

2 Prepaids End Bal Jan - 2022 PSCO Electric Direct 100.00% 24,933 24,933

3 Prepaids End Bal Feb - 2022 PSCO Electric Direct 100.00% 23,516 23,516

4 Prepaids End Bal Mar - 2022 PSCO Electric Direct 100.00% 22,099 22,099

5 Prepaids End Bal Apr - 2022 PSCO Electric Direct 100.00% 20,683 20,683

6 Prepaids End Bal May - 2022 PSCO Electric Direct 100.00% 19,266 19,266

7 Prepaids End Bal Jun - 2022 PSCO Electric Direct 100.00% 17,849 17,849

8 Prepaids End Bal Jul - 2022 PSCO Electric Direct 100.00% 16,433 16,433

9 Prepaids End Bal Aug - 2022 PSCO Electric Direct 100.00% 15,016 15,016

10 Prepaids End Bal Sep - 2022 PSCO Electric Direct 100.00% 13,599 13,599

11 Prepaids End Bal Oct - 2022 PSCO Electric Direct 100.00% 12,183 12,183

12 Prepaids End Bal Nov - 2022 PSCO Electric Direct 100.00% 10,766 10,766

13 Prepaids End Bal Dec - 2022 PSCO Electric Direct 100.00% 9,349 9,349

14

15 13 Month Average 17,849 17,849

16

17(1)


Line


Electric


of 239



Schedule DAB-1-113_Direct Assign_CRS Asset

At December 2022

Line

No.Adjustment Category Plant in Service Reserve for Depr ADIT

Depreciation

ExpenseDeferred Taxes

Schedule M

Temporary

Schedule M

Permanent

Differences

1 Common

2 Dec - 2021 62,225,888 (54,685,770) (798,981) 117,334 18,646 (77,847) 549

3 Jan - 2022 62,225,888 (54,803,105) (811,622) 117,334 12,641 (52,524) 946

4 Feb - 2022 62,225,888 (54,920,439) (824,264) 117,334 12,641 (52,524) 946

5 Mar - 2022 62,225,888 (55,037,773) (836,905) 117,334 12,641 (52,524) 946

6 Apr - 2022 62,225,888 (55,155,107) (849,547) 117,334 12,641 (52,524) 946

7 May - 2022 62,225,888 (55,272,441) (862,188) 117,334 12,641 (52,524) 946

8 Jun - 2022 62,225,888 (55,389,775) (874,829) 117,334 12,641 (52,524) 946

9 Jul - 2022 62,225,888 (55,507,109) (887,471) 117,334 12,641 (52,524) 946

10 Aug - 2022 62,225,888 (55,624,443) (900,112) 117,334 12,641 (52,524) 946

11 Sep - 2022 62,225,888 (55,741,778) (912,753) 117,334 12,641 (52,524) 946

12 Oct - 2022 62,225,888 (55,859,112) (925,395) 117,334 12,641 (52,524) 946

13 Nov - 2022 62,225,888 (55,976,446) (938,036) 117,334 12,641 (52,524) 946

14 Dec - 2022 62,225,888 (56,093,780) (950,678) 117,334 12,641 (52,524) 946

15

16 Common Allocated to Electric

17 Dec - 2021 43,948,763 (38,623,345) (564,302) 82,870 13,169 (54,982) 388

18 Jan - 2022 43,948,763 (38,706,216) (573,231) 82,870 8,928 (37,097) 668

19 Feb - 2022 43,948,763 (38,789,086) (582,159) 82,870 8,928 (37,097) 668

20 Mar - 2022 43,948,763 (38,871,957) (591,088) 82,870 8,928 (37,097) 668

21 Apr - 2022 43,948,763 (38,954,827) (600,016) 82,870 8,928 (37,097) 668

22 May - 2022 43,948,763 (39,037,698) (608,944) 82,870 8,928 (37,097) 668

23 Jun - 2022 43,948,763 (39,120,568) (617,873) 82,870 8,928 (37,097) 668

24 Jul - 2022 43,948,763 (39,203,439) (626,801) 82,870 8,928 (37,097) 668

25 Aug - 2022 43,948,763 (39,286,309) (635,729) 82,870 8,928 (37,097) 668

26 Sep - 2022 43,948,763 (39,369,180) (644,658) 82,870 8,928 (37,097) 668

27 Oct - 2022 43,948,763 (39,452,050) (653,586) 82,870 8,928 (37,097) 668

28 Nov - 2022 43,948,763 (39,534,921) (662,514) 82,871 8,928 (37,097) 668

29 Dec - 2022 43,948,763 (39,617,791) (671,443) 82,871 8,928 (37,097) 668

30 13MA/Total/BOY-EOY 43,948,763 (39,120,568) (617,872) 994,446 107,140 (445,160) 8,017


of 239



Schedule DAB-1-114_Per Book_Retiree Medical

At December 2022

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct


1 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Dec - 2021 73,046,315 PSCO Labor 67.22% 49,102,171 49,102,171

2 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Jan - 2022 71,827,928 PSCO Labor 67.22% 48,283,164 48,283,164

3 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Feb - 2022 72,607,541 PSCO Labor 67.22% 48,807,225 48,807,225

4 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Mar - 2022 73,387,153 PSCO Labor 67.22% 49,331,285 49,331,285

5 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Apr - 2022 74,166,766 PSCO Labor 67.22% 49,855,345 49,855,345

6 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets May - 2022 74,946,379 PSCO Labor 67.22% 50,379,405 50,379,405

7 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Jun - 2022 75,725,991 PSCO Labor 67.22% 50,903,466 50,903,466

8 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Jul - 2022 76,505,604 PSCO Labor 67.22% 51,427,526 51,427,526

9 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Aug - 2022 77,285,217 PSCO Labor 67.22% 51,951,586 51,951,586

10 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Sep - 2022 78,064,829 PSCO Labor 67.22% 52,475,647 52,475,647

11 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Oct - 2022 78,844,442 PSCO Labor 67.22% 52,999,707 52,999,707

12 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Nov - 2022 79,624,055 PSCO Labor 67.22% 53,523,767 53,523,767

13 Post-Employment Benefits Other than Pensions (FAS 106) Regulatory Assets Dec - 2022 80,403,667 PSCO Labor 67.22% 54,047,828 54,047,828

14

15 13 Month Average 75,879,684 51,006,779 51,006,779

16

17(1) Thirteen-month average of month-end balances.

Line

No.Item Financial Category Time Period

Common


of 239



Schedule DAB-1-115_Non-Plant Tax


Base Adjustment Adjusted Base Adjustment Adjusted Base Adjustment Adjusted Base Adjustment Adjusted Base Adjustment Adjusted

1 190

2 LABOR

3 SchM-108 - Accrued Vacation Paid 1,825,106 1,825,106

4 SchM-109 - Employee Incentive 882,190 882,190 (26,073) (26,073) 105,916 105,916

5 SchM-112 - Post Employment Benefits FAS 112 317,797 2,068 319,865 30,448 827 31,275 (123,686) (3,361) (127,047)

6 SchM-130 - Deferred Compensation Plan Reserve 194,021 (194,021) (11,302) 11,302 45,912 (45,912)

7 SchM-134 - Non-Qualified Pension Plans - 190 100,888 (30,991) 69,897 80,905 (83,718) (2,813) (328,656) 340,084 11,428

8 SchM-136 - Performance Share Plan 95,179 (95,179) 17,517 (17,517) (71,157) 71,157

9 SchM-174 - New Hire Retention Credit

10 SchM-226 - Performance Recognition Award 28,302 28,302 (282) (282) 1,144 1,144

11 SchM-301 - Cares Act Payroll Deferral 429,937 429,937 859,875 859,875 (3,493,012) (3,493,012)

12 PIS-NET

13 190-ADIT 3,973,248 (3,973,248)

14 190FIN- Deferred Debit FIN-48 (11) 11

15 190ITC- Deferred Debit ITC 5,175,914 (5,175,914)

16 282FAS- Deferred Debit FAS-109 (163,388,594) 163,388,594

17 SchM-102 - Fuel Tax Credit - Inc Addback 1,049 1,049

18 SchM-103 - Environmental Remediation 64,705 64,705 129,411 129,411 (525,696) (525,696)

19 SchM-118 - Inventory Reserve 117,202 117,202

20 SchM-119 - Electric Vehicle Credit

21 SchM-127 - Litigation Reserve 873,587 873,587

22 SchM-131 - Deferred Rent 1,925,155 1,925,155 349,759 349,759 (1,420,804) (1,420,804)

23 SchM-132 - Enterprise Zone Credit 15,446,212 15,446,212

24 SchM-145 - State Credit Valuation Allowance - St (6,343,370) (6,343,370)

25 SchM-146 - State Tax Deduction Cash Vs Accrual - 190 496,750 496,750

26 SchM-148 - Trapper Mine Reclamation 422,462 422,462

27 SchM-149 - Windpower Credit 282,416,417 (282,416,417) 110,511,000 (110,511,000) (110,511,000) 110,511,000

28 SchM-259 - ITC Credit FD 63,060 63,060 (126,119) (126,119)

29 SchM-261 - Section 59e Adjustment 17,995,427 17,995,427 2,854,020 2,854,020 (11,593,694) (11,593,694)

30 SchM-275 - Reg Asset - Miscellaneous

31 SchM-286 - Federal Credit Valuation Allowance

32 SchM-299 - Operating Lease 66,921,334 (66,921,334) 13,970,619 (13,970,619) (56,751,914) 56,751,914

33 PIS-SUBT

34 SchM-137 - R&E Credit 32,646,733 32,646,733 (4,504,000) (4,504,000)

35 PSC CPUC

36 SchM-102 - Fuel Tax Credit - Inc Addback 86 86 171 171

37 SchM-108 - Accrued Vacation Paid 95,617 95,617 191,234 191,234

38 SchM-109 - Employee Incentive 15,380 15,380 30,760 30,760

39 SchM-116 - Bad Debt Reserve - Net of RDF 3,531,839 153,709 3,685,548 307,418 307,418

40 SchM-118 - Inventory Reserve 9,977 9,977 19,954 19,954

41 SchM-127 - Litigation Reserve 621 621 1,242 1,242

42 SchM-128 - Book Unamort. Cost Of Reacquired Debt (111,698) (111,698) (223,396) (223,396)

43 SchM-131 - Deferred Rent 262,818 262,818 525,636 525,636

44 SchM-132 - Enterprise Zone Credit (183,701) (183,701) (367,401) (367,401)

45 SchM-146 - State Tax Deduction Cash Vs Accrual - 190 1,633 1,633 3,266 3,266

46 SchM-148 - Trapper Mine Reclamation 20,523 20,523 41,047 41,047

47 SchM-152 - Rate Refund 318,299 (318,299) 268,454 (268,454) (1,090,523) 1,090,523

48 SchM-179 - DSM/CIP 27,387 (27,387) 141,018 (141,018) (572,848) 572,848

49 SchM-186 - Deferred Fuel Costs 775 (775) 1,550 (1,550) (6,297) 6,297

50 SchM-207 - Mark to Market Adjust 561,835 (561,835) (1,123,670) 1,123,670 4,564,609 (4,564,609)

51 SchM-230 - REC MARGIN SHARING 266,867 (266,867) 533,735 (533,735) (2,168,155) 2,168,155

52 SchM-231 - SOLAR REWARDS PROGRAM 184,628 (184,628)

53 SchM-237 - REG ASSET - TRANSMISSION COST ADJUSTMENT 7,690,923 (7,690,923) 287,445 (287,445) (1,167,667) 1,167,667

56 Subtotal 190 275,263,252 (204,202,179) 71,061,073 18,363,427 (13,274,191) 5,089,237 35,788,353 (52,956,238) (17,167,885) (115,015,000) 110,146,865 (4,868,135)

57 282

58 LABOR

59 SchM-124 - Meals and Entertainment 581,458 581,458

60 PIS-NET

61 282FAS- Deferred Debit FAS-109 1,094,645,223 (1,094,645,223)

62 SchM-149 - Windpower Credit

63 PIS-SUBT

Tax CreditsLine

No.Schedule DAB-1-115

ADIT Deferred Taxes Sch M Perm Sch M Temp


of 239



Schedule DAB-1-115_Non-Plant Tax


Base Adjustment Adjusted Base Adjustment Adjusted Base Adjustment Adjusted Base Adjustment Adjusted Base Adjustment Adjusted

Tax CreditsLine


ADIT Deferred Taxes Sch M Perm Sch M Temp

64 SchM-137 - R&E Credit

65 PSC CPUC

66 SchM-103 - Environmental Remediation 1,092 1,092 2,185 2,185

67 SchM-112 - Post Employment Benefits FAS 112 40,023 40,023 80,046 80,046

68 SchM-113 - Retiree Medical - FAS 106 449,277 449,277 898,554 898,554

69 SchM-251 - Legacy Prepaid Pension (18,088,437) (18,088,437) (3,288,807) (3,288,807)

70 Subtotal 282 1,094,645,223 (1,112,243,267) (17,598,044) (2,308,022) (2,308,022) 581,458 581,458

71 283

72 12CP-PROD

73 SchM-139 - Reg Asset - Calpine Acquisition Costs - St

74 SchM-235 - PREPAID WATER - AURORA (333,355) (333,355) (30,771) (30,771) 125,000 125,000

75 LABOR

76 SchM-113 - Retiree Medical - FAS 106 (6,915,610) (6,915,610) 1,217,472 1,217,472 (4,945,656) (4,945,656)

77 SchM-251 - Legacy Prepaid Pension (55,736,766) 10,249,774 (45,486,993)

78 SchM-253 - New Prepaid Pension 6,141,428 (9,924,411) (3,782,983) 4,078,762 (29,366) 4,049,396 (16,568,884) 119,291 (16,449,593)

79 SchM-254 - Qualified Pension Tracker 1,871,932 1,871,932 (1,081,357) (1,081,357) 4,392,726 4,392,726

80 PIS-NET

81 283-ADIT: Other (396,139) 396,139

82 SchM-128 - Book Unamort. Cost Of Reacquired Debt (514,662) (514,662) (128,464) (128,464) 521,851 521,851

83 SchM-146 - State Tax Deduction Cash Vs Accrual - 190

84 SchM-175 - Low Income Discount Program (9,998) (9,998) 2,252 2,252 (9,150) (9,150)

85 SchM-212 - Regulatory Reserve (2,226,312) 2,226,312 (355,247) 355,247 1,443,096 (1,443,096)

86 SchM-255 - FAS 158 Related (150,652) 150,652 (738) 738 2,997 (2,997)

87 SchM-281 - Rate Surcharge (4,485,564) 4,485,564

88 SchM-285 - Reg Asset - Property Tax (945,194) (945,194) (636,274) (636,274) 2,584,695 2,584,695

89 SchM-299 - Operating Lease (66,921,334) 66,921,334 (13,970,619) 13,970,619 56,751,914 (56,751,914)

90 SchM-300 - Reg A/L - Emergency Spec Response (165,832) (165,832) (331,664) (331,664) 1,347,298 1,347,298

91 PSC CPUC

92 SchM-138 - Rate Case Expense (2,173,120) (2,173,120) (725,239) (725,239) 2,946,091 2,946,091

93 SchM-140 - Reg Asset - ICT (1,477,334) (1,477,334) (221,896) (221,896) 901,393 901,393

94 SchM-151 - Rent Exp - Brokerage Fee (147,966) 147,966 (50,731) 50,731 206,082 (206,082)

95 SchM-186 - Deferred Fuel Costs

96 SchM-207 - Mark to Market Adjust (900,081) 900,081 (1,800,162) 1,800,162 7,312,680 (7,312,680)

97 SchM-252 - Legacy Prepaid Amortization 40,563,222 0 40,563,222 (1,538,788) 0 (1,538,787) 6,250,914 (0) 6,250,914

98 Subtotal 283 (94,923,339) 75,553,412 (19,369,926) (15,573,464) 16,148,131 574,667 63,263,047 (65,597,478) (2,334,430)

99 Total 1,274,985,136 (1,240,892,033) 34,093,103 2,789,963 565,918 3,355,881 581,458 581,458 99,051,400 (118,553,715) (19,502,315) (115,015,000) 110,146,865 (4,868,135)

100


of 239



Schedule DAB-1-123_Adjust_Deferred Assets and Amortizations

At December 2021 - December 2022

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

1 182350-Reg Asset AGIS OM

2 Dec - 2021 42,401,685 42,401,685 42,401,685 42,401,685

3 Jan - 2022 41,223,861 41,223,861 41,223,861 41,223,861

4 Feb - 2022 40,046,036 40,046,036 40,046,036 40,046,036

5 Mar - 2022 38,868,212 38,868,212 38,868,212 38,868,212

6 Apr - 2022 37,690,387 37,690,387 37,690,387 37,690,387

7 May - 2022 36,512,562 36,512,562 36,512,562 36,512,562

8 Jun - 2022 35,334,738 35,334,738 35,334,738 35,334,738

9 Jul - 2022 34,156,913 34,156,913 34,156,913 34,156,913

10 Aug - 2022 32,979,089 32,979,089 32,979,089 32,979,089

11 Sep - 2022 31,801,264 31,801,264 31,801,264 31,801,264

12 Oct - 2022 30,623,439 30,623,439 30,623,439 30,623,439

13 Nov - 2022 29,445,615 29,445,615 29,445,615 29,445,615

14 Dec - 2022 28,267,790 28,267,790 28,267,790 28,267,790

15 13 Month Average 35,334,738

16 182360-Reg Asset - ICT

17 Dec - 2021 7,086,707 7,086,707 7,086,707 7,086,707

18 Jan - 2022 7,011,974 7,011,974 7,011,974 7,011,974

19 Feb - 2022 6,937,242 6,937,242 6,937,242 6,937,242

20 Mar - 2022 6,862,509 6,862,509 6,862,509 6,862,509

21 Apr - 2022 6,787,777 6,787,777 6,787,777 6,787,777

22 May - 2022 6,713,044 6,713,044 6,713,044 6,713,044

23 Jun - 2022 6,638,311 6,638,311 6,638,311 6,638,311

24 Jul - 2022 6,563,579 6,563,579 6,563,579 6,563,579

25 Aug - 2022 6,488,846 6,488,846 6,488,846 6,488,846

26 Sep - 2022 6,414,114 6,414,114 6,414,114 6,414,114

27 Oct - 2022 6,339,381 6,339,381 6,339,381 6,339,381

28 Nov - 2022 6,264,649 6,264,649 6,264,649 6,264,649

29 Dec - 2022 6,189,916 6,189,916 6,189,916 6,189,916


31 182360-Reg Asset - ICT OM

32 Dec - 2021 4,152 4,152 4,152 4,152

33 Jan - 2022 4,037 4,037 4,037 4,037

34 Feb - 2022 3,922 3,922 3,922 3,922

35 Mar - 2022 3,806 3,806 3,806 3,806

36 Apr - 2022 3,691 3,691 3,691 3,691

37 May - 2022 3,576 3,576 3,576 3,576

38 Jun - 2022 3,460 3,460 3,460 3,460

39 Jul - 2022 3,345 3,345 3,345 3,345

40 Aug - 2022 3,230 3,230 3,230 3,230

41 Sep - 2022 3,114 3,114 3,114 3,114

42 Oct - 2022 2,999 2,999 2,999 2,999

43 Nov - 2022 2,884 2,884 2,884 2,884

44 Dec - 2022 2,768 2,768 2,768 2,768

45 13 Month Average 3,460

Total Electric

Line

No.Adjustment Category

Common Common Allocated to Electric Common Allocated to Gas Electric


of 239





Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total Electric

Line



46 182360-Reg Asset - Pension Exp Deferral

47 Dec - 2021 (5,083,180) (5,083,180) (5,083,180) (5,083,180)

48 Jan - 2022 (4,941,981) (4,941,981) (4,941,981) (4,941,981)

49 Feb - 2022 (4,800,781) (4,800,781) (4,800,781) (4,800,781)

50 Mar - 2022 (4,659,582) (4,659,582) (4,659,582) (4,659,582)

51 Apr - 2022 (4,518,382) (4,518,382) (4,518,382) (4,518,382)

52 May - 2022 (4,377,183) (4,377,183) (4,377,183) (4,377,183)

53 Jun - 2022 (4,235,983) (4,235,983) (4,235,983) (4,235,983)

54 Jul - 2022 (4,094,784) (4,094,784) (4,094,784) (4,094,784)

55 Aug - 2022 (3,953,585) (3,953,585) (3,953,585) (3,953,585)

56 Sep - 2022 (3,812,385) (3,812,385) (3,812,385) (3,812,385)

57 Oct - 2022 (3,671,186) (3,671,186) (3,671,186) (3,671,186)

58 Nov - 2022 (3,529,986) (3,529,986) (3,529,986) (3,529,986)

59 Dec - 2022 (3,388,787) (3,388,787) (3,388,787) (3,388,787)

60 13 Month Average (4,235,983)

61 182360-Reg Asset - Property Tax Deferral

62 Dec - 2021 5,262,499 5,262,499 5,262,499 5,262,499

63 Jan - 2022 5,116,318 5,116,318 5,116,318 5,116,318

64 Feb - 2022 4,970,138 4,970,138 4,970,138 4,970,138

65 Mar - 2022 4,823,957 4,823,957 4,823,957 4,823,957

66 Apr - 2022 4,677,777 4,677,777 4,677,777 4,677,777

67 May - 2022 4,531,596 4,531,596 4,531,596 4,531,596

68 Jun - 2022 4,385,416 4,385,416 4,385,416 4,385,416

69 Jul - 2022 4,239,235 4,239,235 4,239,235 4,239,235

70 Aug - 2022 4,093,055 4,093,055 4,093,055 4,093,055

71 Sep - 2022 3,946,874 3,946,874 3,946,874 3,946,874

72 Oct - 2022 3,800,694 3,800,694 3,800,694 3,800,694

73 Nov - 2022 3,654,513 3,654,513 3,654,513 3,654,513

74 Dec - 2022 3,508,333 3,508,333 3,508,333 3,508,333


76 182360-Reg Asset - Rate Case Expenses

77 Dec - 2021 8,931,798 8,931,798 8,931,798 8,931,798

78 Jan - 2022 8,683,692 8,683,692 8,683,692 8,683,692

79 Feb - 2022 8,435,587 8,435,587 8,435,587 8,435,587

80 Mar - 2022 8,187,481 8,187,481 8,187,481 8,187,481

81 Apr - 2022 7,939,376 7,939,376 7,939,376 7,939,376

82 May - 2022 7,691,270 7,691,270 7,691,270 7,691,270

83 Jun - 2022 7,443,165 7,443,165 7,443,165 7,443,165

84 Jul - 2022 7,195,059 7,195,059 7,195,059 7,195,059

85 Aug - 2022 6,946,954 6,946,954 6,946,954 6,946,954

86 Sep - 2022 6,698,848 6,698,848 6,698,848 6,698,848

87 Oct - 2022 6,450,743 6,450,743 6,450,743 6,450,743

88 Nov - 2022 6,202,637 6,202,637 6,202,637 6,202,637

89 Dec - 2022 5,954,532 5,954,532 5,954,532 5,954,532


91 182360-Unamortized Reg Asset Balances - Bad Debt Expense

92 Dec - 2021 5,749,541 5,749,541 5,749,541 5,749,541

93 Jan - 2022 5,589,832 5,589,832 5,589,832 5,589,832

94 Feb - 2022 5,430,122 5,430,122 5,430,122 5,430,122

95 Mar - 2022 5,270,413 5,270,413 5,270,413 5,270,413

96 Apr - 2022 5,110,703 5,110,703 5,110,703 5,110,703

97 May - 2022 4,950,994 4,950,994 4,950,994 4,950,994

98 Jun - 2022 4,791,284 4,791,284 4,791,284 4,791,284

99 Jul - 2022 4,631,575 4,631,575 4,631,575 4,631,575


of 239





Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total

Deferred Reg

Asset/Liability

Balance

Total Electric

Line



100 Aug - 2022 4,471,865 4,471,865 4,471,865 4,471,865

101 Sep - 2022 4,312,156 4,312,156 4,312,156 4,312,156

102 Oct - 2022 4,152,446 4,152,446 4,152,446 4,152,446

103 Nov - 2022 3,992,737 3,992,737 3,992,737 3,992,737

104 Dec - 2022 3,833,027 3,833,027 3,833,027 3,833,027


106 182360-Unamortized Reg Asset Balances - EV Depr

107 Dec - 2021 29,987 29,987 29,987 29,987

108 Jan - 2022 29,154 29,154 29,154 29,154

109 Feb - 2022 28,321 28,321 28,321 28,321

110 Mar - 2022 27,488 27,488 27,488 27,488

111 Apr - 2022 26,655 26,655 26,655 26,655

112 May - 2022 25,822 25,822 25,822 25,822

113 Jun - 2022 24,989 24,989 24,989 24,989

114 Jul - 2022 24,156 24,156 24,156 24,156

115 Aug - 2022 23,323 23,323 23,323 23,323

116 Sep - 2022 22,490 22,490 22,490 22,490

117 Oct - 2022 21,657 21,657 21,657 21,657

118 Nov - 2022 20,824 20,824 20,824 20,824

119 Dec - 2022 19,991 19,991 19,991 19,991

120 13 Month Average 24,989

121 182360-Unamortized Reg Asset Balances - Wildfire

122 Dec - 2021 10,238,046 10,238,046 10,238,046 10,238,046

123 Jan - 2022 9,953,656 9,953,656 9,953,656 9,953,656

124 Feb - 2022 9,669,266 9,669,266 9,669,266 9,669,266

125 Mar - 2022 9,384,875 9,384,875 9,384,875 9,384,875

126 Apr - 2022 9,100,485 9,100,485 9,100,485 9,100,485

127 May - 2022 8,816,095 8,816,095 8,816,095 8,816,095

128 Jun - 2022 8,531,705 8,531,705 8,531,705 8,531,705

129 Jul - 2022 8,247,315 8,247,315 8,247,315 8,247,315

130 Aug - 2022 7,962,925 7,962,925 7,962,925 7,962,925

131 Sep - 2022 7,678,534 7,678,534 7,678,534 7,678,534

132 Oct - 2022 7,394,144 7,394,144 7,394,144 7,394,144

133 Nov - 2022 7,109,754 7,109,754 7,109,754 7,109,754

134 Dec - 2022 6,825,364 6,825,364 6,825,364 6,825,364


136 25450-Reg Liability - CO Tax Rate Change

137 Dec - 2021 (284,045) (284,045) (284,045) (284,045)

138 Jan - 2022 (276,155) (276,155) (276,155) (276,155)

139 Feb - 2022 (268,265) (268,265) (268,265) (268,265)

140 Mar - 2022 (260,375) (260,375) (260,375) (260,375)

141 Apr - 2022 (252,485) (252,485) (252,485) (252,485)

142 May - 2022 (244,595) (244,595) (244,595) (244,595)

143 Jun - 2022 (236,704) (236,704) (236,704) (236,704)

144 Jul - 2022 (228,814) (228,814) (228,814) (228,814)

145 Aug - 2022 (220,924) (220,924) (220,924) (220,924)

146 Sep - 2022 (213,034) (213,034) (213,034) (213,034)

147 Oct - 2022 (205,144) (205,144) (205,144) (205,144)

148 Nov - 2022 (197,254) (197,254) (197,254) (197,254)

149 Dec - 2022 (189,364) (189,364) (189,364) (189,364)

150 13 Month Average (236,704)

151 25450-Reg Liability - Gain on Sale

152 Dec - 2021 (983,977) (983,977) (694,961) (694,961) (284,448) (284,448) (694,961) (694,961)

153 Jan - 2022 (956,645) (956,645) (675,657) (675,657) (276,547) (276,547) (675,657) (675,657)

154 Feb - 2022 (929,312) (929,312) (656,352) (656,352) (268,646) (268,646) (656,352) (656,352)

155 Mar - 2022 (901,979) (901,979) (637,048) (637,048) (260,744) (260,744) (637,048) (637,048)

156 Apr - 2022 (874,647) (874,647) (617,743) (617,743) (252,843) (252,843) (617,743) (617,743)

157 May - 2022 (847,314) (847,314) (598,439) (598,439) (244,942) (244,942) (598,439) (598,439)

158 Jun - 2022 (819,981) (819,981) (579,135) (579,135) (237,040) (237,040) (579,135) (579,135)

159 Jul - 2022 (792,648) (792,648) (559,830) (559,830) (229,139) (229,139) (559,830) (559,830)

160 Aug - 2022 (765,316) (765,316) (540,526) (540,526) (221,238) (221,238) (540,526) (540,526)

161 Sep - 2022 (737,983) (737,983) (521,221) (521,221) (213,336) (213,336) (521,221) (521,221)

162 Oct - 2022 (710,650) (710,650) (501,917) (501,917) (205,435) (205,435) (501,917) (501,917)

163 Nov - 2022 (683,318) (683,318) (482,612) (482,612) (197,534) (197,534) (482,612) (482,612)

164 Dec - 2022 (655,985) (655,985) (463,308) (463,308) (189,632) (189,632) (463,308) (463,308)

165 13 Month Average (579,135)


of 239



Schedule DAB-1-124_Adjust_Golden Street Asset


Line


Depreciation


Schedule M

Temporary

Schedule M

Permanent

Differences

1 Electric

2 Eliminate Golden Street Lights Assets

3 Dec - 2021 (749,964) 438,216 102,222 (1,843) 256 (1,039) (56)

4 Jan - 2022 (749,964) 440,059 101,929 (1,843) 293 (1,185) (56)

5 Feb - 2022 (749,964) 441,902 101,637 (1,843) 293 (1,185) (56)

6 Mar - 2022 (749,964) 443,745 101,344 (1,843) 293 (1,185) (56)

7 Apr - 2022 (749,964) 445,588 101,051 (1,843) 293 (1,185) (56)

8 May - 2022 (749,964) 447,431 100,759 (1,843) 293 (1,185) (56)

9 Jun - 2022 (749,964) 449,274 100,466 (1,843) 293 (1,185) (56)

10 Jul - 2022 (749,964) 451,117 100,174 (1,843) 293 (1,185) (56)

11 Aug - 2022 (749,964) 452,961 99,881 (1,843) 293 (1,185) (56)

12 Sep - 2022 (749,964) 454,804 99,589 (1,843) 293 (1,185) (56)

13 Oct - 2022 (749,964) 456,647 99,296 (1,843) 293 (1,185) (56)

14 Nov - 2022 (749,964) 458,490 99,003 (1,843) 293 (1,185) (56)

15 Dec - 2022 (749,964) 460,333 98,711 (1,843) 293 (1,185) (56)

16 13MA/Total/BOY-EOY (749,964) 449,274 100,466 (22,118) 3,511 (14,226) (677)


of 239



Schedule DAB-1-125_Adjust_Holy Cross Asset


Line


Plant in Service

50%

Reserve for Depr

50%ADIT 50%

Depreciation

Expense 50%

Deferred Taxes

50%

Schedule M

Temporary 50%

1 Eliminate 50% of Holy Cross Distribution Substations

2 Common

3 Dec - 2021 (178,554) 88,159 27,023 (272) 49 (86)

4 Jan - 2022 (178,554) 88,159 27,023 (272) 49 (86)

5 Feb - 2022 (178,554) 88,431 26,975 (272) 49 (86)

6 Mar - 2022 (178,554) 88,703 26,926 (272) 49 (86)

7 Apr - 2022 (178,554) 88,976 26,877 (272) 49 (86)

8 May - 2022 (178,554) 89,248 26,829 (272) 49 (86)

9 Jun - 2022 (178,554) 89,520 26,780 (272) 49 (86)

10 Jul - 2022 (178,554) 89,792 26,731 (272) 49 (86)

11 Aug - 2022 (178,554) 90,064 26,683 (272) 49 (86)

12 Sep - 2022 (178,554) 90,336 26,634 (272) 49 (86)

13 Oct - 2022 (178,554) 90,608 26,585 (272) 49 (86)

14 Nov - 2022 (178,554) 90,880 26,537 (272) 49 (86)

15 Dec - 2022 (178,554) 91,152 26,488 (272) 49 (86)

16


18 Dec - 2021 (126,109) 62,265 19,086 (192) 34 (61)

19 Jan - 2022 (126,109) 62,265 19,086 (192) 34 (61)

20 Feb - 2022 (126,109) 62,457 19,052 (192) 34 (61)

21 Mar - 2022 (126,109) 62,649 19,017 (192) 34 (61)

22 Apr - 2022 (126,109) 62,841 18,983 (192) 34 (61)

23 May - 2022 (126,109) 63,034 18,948 (192) 34 (61)

24 Jun - 2022 (126,109) 63,226 18,914 (192) 34 (61)

25 Jul - 2022 (126,109) 63,418 18,880 (192) 34 (61)

26 Aug - 2022 (126,109) 63,610 18,845 (192) 34 (61)

27 Sep - 2022 (126,109) 63,802 18,811 (192) 34 (61)

28 Oct - 2022 (126,109) 63,994 18,777 (192) 34 (61)

29 Nov - 2022 (126,109) 64,186 18,742 (192) 34 (61)

30 Dec - 2022 (126,109) 64,378 18,708 (192) 34 (61)

31


of 239



Schedule DAB-1-125_Adjust_Holy Cross Asset


Line


Plant in Service

50%

Reserve for Depr

50%ADIT 50%

Depreciation

Expense 50%

Deferred Taxes

50%

Schedule M

Temporary 50%

32 Electric

33 Dec - 2021 (7,407,420) 3,657,348 1,121,073 (11,285) 2,019 (3,574)

34 Jan - 2022 (7,407,420) 3,657,348 1,121,073 (11,285) 2,019 (3,574)

35 Feb - 2022 (7,407,420) 3,668,633 1,119,054 (11,285) 2,019 (3,574)

36 Mar - 2022 (7,407,420) 3,679,918 1,117,036 (11,285) 2,019 (3,574)

37 Apr - 2022 (7,407,420) 3,691,203 1,115,016 (11,285) 2,019 (3,574)

38 May - 2022 (7,407,420) 3,702,488 1,112,997 (11,285) 2,019 (3,574)

39 Jun - 2022 (7,407,420) 3,713,773 1,110,979 (11,285) 2,019 (3,574)

40 Jul - 2022 (7,407,420) 3,725,058 1,108,959 (11,285) 2,019 (3,574)

41 Aug - 2022 (7,407,420) 3,736,343 1,106,940 (11,285) 2,019 (3,574)

42 Sep - 2022 (7,407,420) 3,747,628 1,104,922 (11,285) 2,019 (3,574)

43 Oct - 2022 (7,407,420) 3,758,913 1,102,902 (11,285) 2,019 (3,574)

44 Nov - 2022 (7,407,420) 3,770,198 1,100,883 (11,285) 2,019 (3,574)

45 Dec - 2022 (7,407,420) 3,781,483 1,098,865 (11,285) 2,019 (3,574)

46

47 Total Electric

48 Dec - 2021 (7,533,529) 3,719,613 1,140,159 (11,477) 2,053 (3,635)

49 Jan - 2022 (7,533,529) 3,719,613 1,140,159 (11,477) 2,053 (3,635)

50 Feb - 2022 (7,533,529) 3,731,090 1,138,106 (11,477) 2,053 (3,635)

51 Mar - 2022 (7,533,529) 3,742,567 1,136,053 (11,477) 2,053 (3,635)

52 Apr - 2022 (7,533,529) 3,754,044 1,133,999 (11,477) 2,053 (3,635)

53 May - 2022 (7,533,529) 3,765,522 1,131,946 (11,477) 2,053 (3,635)

54 Jun - 2022 (7,533,529) 3,776,999 1,129,893 (11,477) 2,053 (3,635)

55 Jul - 2022 (7,533,529) 3,788,476 1,127,839 (11,477) 2,053 (3,635)

56 Aug - 2022 (7,533,529) 3,799,953 1,125,786 (11,477) 2,053 (3,635)

57 Sep - 2022 (7,533,529) 3,811,430 1,123,733 (11,477) 2,053 (3,635)

58 Oct - 2022 (7,533,529) 3,822,908 1,121,679 (11,477) 2,053 (3,635)

59 Nov - 2022 (7,533,529) 3,834,385 1,119,626 (11,477) 2,053 (3,635)

60 Dec - 2022 (7,533,529) 3,845,862 1,117,572 (11,477) 2,053 (3,635)

61 13MA/Total/BOY-EOY (7,533,529) 3,777,881 1,129,735 (137,725) 24,638 (43,616)


of 239



Schedule DAB-1-129_Adjust_Pawnee Control Asset


Line


Depreciation


Schedule M

Temporary

1 Eliminate Pawnee Control Panel Expenditures in Excess of Cap

2 Electric

3 Dec - 2021 (144,000) 144,257 (63) (789) 414 (789)

4 Jan - 2022 (144,000) 145,046 (258) (789) 194 (789)

5 Feb - 2022 (144,000) 145,836 (452) (789) 194 (789)

6 Mar - 2022 (144,000) 146,625 (646) (789) 194 (789)

7 Apr - 2022 (144,000) 147,414 (840) (789) 194 (789)

8 May - 2022 (144,000) 148,203 (1,035) (789) 194 (789)

9 Jun - 2022 (144,000) 148,993 (1,229) (789) 194 (789)

10 Jul - 2022 (144,000) 149,782 (1,423) (789) 194 (789)

11 Aug - 2022 (144,000) 150,571 (1,618) (789) 194 (789)

12 Sep - 2022 (144,000) 151,361 (1,812) (789) 194 (789)

13 Oct - 2022 (144,000) 152,150 (2,006) (789) 194 (789)

14 Nov - 2022 (144,000) 152,939 (2,201) (789) 194 (789)

15 Dec - 2022 (144,000) 153,729 (2,395) (789) 194 (789)

13MA/Total/BOY-EOY (144,000) 148,993 (1,229) (9,472) 2,332 (9,472)


of 239



Schedule DAB-1-130_Adjust_South East Water Rights

Year Ended December 2021 - December 2022

Line

No.Category Functional Category Time Period Plant in Service Deferred Taxes ADIT

Schedule M

Temporary

1 Eliminate South East Water Rights Production Dec - 2021 (26,183,391) (0.07) (1,459) 0.28

2 Eliminate South East Water Rights Production Jan - 2022 (26,183,391) (0.07) (1,459) 0.27

3 Eliminate South East Water Rights Production Feb - 2022 (26,183,391) (0.07) (1,459) 0.27

4 Eliminate South East Water Rights Production Mar - 2022 (26,183,391) (0.07) (1,459) 0.27

5 Eliminate South East Water Rights Production Apr - 2022 (26,183,391) (0.07) (1,459) 0.27

6 Eliminate South East Water Rights Production May - 2022 (26,183,391) (0.07) (1,459) 0.27

7 Eliminate South East Water Rights Production Jun - 2022 (26,183,391) (0.07) (1,459) 0.27

8 Eliminate South East Water Rights Production Jul - 2022 (26,183,391) (0.07) (1,459) 0.27

9 Eliminate South East Water Rights Production Aug - 2022 (26,183,391) (0.07) (1,459) 0.27

10 Eliminate South East Water Rights Production Sep - 2022 (26,183,391) (0.07) (1,458) 0.27

11 Eliminate South East Water Rights Production Oct - 2022 (26,183,391) (0.07) (1,458) 0.27

12 Eliminate South East Water Rights Production Nov - 2022 (26,183,391) (0.07) (1,458) 0.27

13 Eliminate South East Water Rights Production Dec - 2022 (26,183,391) (0.07) (1,458) 0.27

14 13MA/Total/BOY-EOY (26,183,391) (1,459)


of 239



Schedule DAB-1-131_Direct Assign_Smart Grid City Asset


Line


Depreciation


Schedule M

Temporary

1 Reclass Smart Grid City

2 Common

3 Dec - 2021 83,905 (20,218) (2,340) 169 2 (10)

4 Jan - 2022 83,905 (20,387) (2,343) 169 2 (10)

5 Feb - 2022 83,905 (20,557) (2,345) 169 2 (10)

6 Mar - 2022 83,905 (20,726) (2,348) 169 2 (10)

7 Apr - 2022 83,905 (20,895) (2,350) 169 2 (10)

8 May - 2022 83,905 (21,064) (2,353) 169 2 (10)

9 Jun - 2022 83,905 (21,233) (2,355) 169 2 (10)

10 Jul - 2022 83,905 (21,402) (2,358) 169 2 (10)

11 Aug - 2022 83,905 (21,571) (2,360) 169 2 (10)

12 Sep - 2022 83,905 (21,741) (2,363) 169 2 (10)

13 Oct - 2022 83,905 (21,910) (2,365) 169 2 (10)

14 Nov - 2022 83,905 (22,079) (2,368) 169 2 (10)

15 Dec - 2022 83,905 (22,248) (2,370) 169 2 (10)


17 Dec - 2021 59,260 (14,280) (1,653) 119 2 (7)

18 Jan - 2022 59,260 (14,399) (1,655) 119 2 (7)

19 Feb - 2022 59,260 (14,519) (1,656) 119 2 (7)

20 Mar - 2022 59,260 (14,638) (1,658) 119 2 (7)

21 Apr - 2022 59,260 (14,758) (1,660) 119 2 (7)

22 May - 2022 59,260 (14,877) (1,662) 119 2 (7)

23 Jun - 2022 59,260 (14,997) (1,663) 119 2 (7)

24 Jul - 2022 59,260 (15,116) (1,665) 119 2 (7)

25 Aug - 2022 59,260 (15,235) (1,667) 119 2 (7)

26 Sep - 2022 59,260 (15,355) (1,669) 119 2 (7)

27 Oct - 2022 59,260 (15,474) (1,671) 119 2 (7)

28 Nov - 2022 59,260 (15,594) (1,672) 119 2 (7)

29 Dec - 2022 59,260 (15,713) (1,674) 119 2 (7)

30 13MA/Total/BOY-EOY 59,260 (14,997) (1,663) 1,434 21 (86)

31


of 239



Schedule DAB-1-131_Direct Assign_Smart Grid City Asset


Line


Depreciation


Schedule M

Temporary

32 Electric

33 Dec - 2021 24,722,136 (21,272,056) (1,289,194) 94,687 (35,764) 94,129

34 Jan - 2022 24,722,136 (21,366,744) (1,253,430) 94,687 (35,763) 94,129

35 Feb - 2022 24,722,136 (21,461,431) (1,217,667) 94,687 (35,763) 94,129

36 Mar - 2022 24,722,136 (21,556,118) (1,181,903) 94,687 (35,763) 94,129

37 Apr - 2022 24,722,136 (21,650,805) (1,146,140) 94,687 (35,763) 94,129

38 May - 2022 24,722,136 (21,745,492) (1,110,376) 94,687 (35,763) 94,129

39 Jun - 2022 24,722,136 (21,840,180) (1,074,613) 94,687 (35,763) 94,129

40 Jul - 2022 24,722,136 (21,934,867) (1,038,849) 94,687 (35,763) 94,129

41 Aug - 2022 24,722,136 (22,029,554) (1,003,086) 94,687 (35,763) 94,129

42 Sep - 2022 24,722,136 (22,124,241) (967,322) 94,687 (35,763) 94,129

43 Oct - 2022 24,722,136 (22,218,928) (931,559) 94,687 (35,763) 94,129

44 Nov - 2022 24,722,136 (22,313,616) (895,795) 94,687 (35,763) 94,129

45 Dec - 2022 24,722,136 (22,408,303) (860,032) 94,687 (35,763) 94,129

46 13MA/Total/BOY-EOY 24,722,136 (21,840,180) (1,074,613) 1,136,246 (429,162) 1,129,546


of 239



Schedule DAB-1-133_Adjust_Materials and Supplies Capitalization


Line

No.Financial Category Year 3 Monthly 13 months

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct


1 Materials & Supplies End Bal Dec - 2021 62,227,792 PSCO E&G Materials & Supplies Splits 86.50% 53,825,226 902,847 54,728,072

2 Materials & Supplies End Bal Jan - 2022 61,692,275 PSCO E&G Materials & Supplies Splits 86.50% 53,362,019 1,492,119 54,854,138

3 Materials & Supplies End Bal Feb - 2022 61,094,460 PSCO E&G Materials & Supplies Splits 86.50% 52,844,926 2,147,350 54,992,276

4 Materials & Supplies End Bal Mar - 2022 61,077,416 PSCO E&G Materials & Supplies Splits 86.50% 52,830,184 2,868,540 55,698,723

5 Materials & Supplies End Bal Apr - 2022 61,420,409 PSCO E&G Materials & Supplies Splits 86.50% 53,126,863 3,523,771 56,650,633

6 Materials & Supplies End Bal May - 2022 61,231,668 PSCO E&G Materials & Supplies Splits 86.50% 52,963,608 4,179,002 57,142,609

7 Materials & Supplies End Bal Jun - 2022 61,467,989 PSCO E&G Materials & Supplies Splits 86.50% 53,168,018 4,834,233 58,002,251

8 Materials & Supplies End Bal Jul - 2022 61,590,098 PSCO E&G Materials & Supplies Splits 86.50% 53,273,639 5,489,464 58,763,102

9 Materials & Supplies End Bal Aug - 2022 61,670,380 PSCO E&G Materials & Supplies Splits 86.50% 53,343,080 6,144,695 59,487,775

10 Materials & Supplies End Bal Sep - 2022 62,669,080 PSCO E&G Materials & Supplies Splits 86.50% 54,206,927 6,799,926 61,006,853

11 Materials & Supplies End Bal Oct - 2022 62,063,547 PSCO E&G Materials & Supplies Splits 86.50% 53,683,158 7,455,157 61,138,315

12 Materials & Supplies End Bal Nov - 2022 61,798,957 PSCO E&G Materials & Supplies Splits 86.50% 53,454,296 8,110,388 61,564,683

13 Materials & Supplies End Bal Dec - 2022 62,227,792 PSCO E&G Materials & Supplies Splits 86.50% 53,825,226 8,765,619 62,590,844

14

15 13 Month Average 61,710,143 53,377,474 4,824,085 58,201,560

16 Labor Capitalization Factor 34.21% 34.21% 34.21% 34.21%

17

18 Adjust Capitalized portion (21,111,040) (18,260,434) (1,650,320) (19,910,754)

19

20(1) Adjustment to eliminate a portion of the materials and supplies inventory balance allocated to construction-related projects.


of 239


Schedule DAB-1-134_Adjust_Prepaid Pension Asset


Line No. Category

Common

Company

Cost

Utility Allocator

Utility

Allocator

Factor

Common

Allocated to

Utility

Utility Direct


1 Prepaid Pension Asset

2 Dec - 2021 PSCO Electric Direct 100.00% 29,007,469 29,007,469

3 Jan - 2022 PSCO Electric Direct 100.00% 54,626,270 54,626,270

4 Feb - 2022 PSCO Electric Direct 100.00% 53,230,513 53,230,513

5 Mar - 2022 PSCO Electric Direct 100.00% 51,829,556 51,829,556

6 Apr - 2022 PSCO Electric Direct 100.00% 50,429,597 50,429,597

7 May - 2022 PSCO Electric Direct 100.00% 49,028,302 49,028,302

8 Jun - 2022 PSCO Electric Direct 100.00% 47,631,297 47,631,297

9 Jul - 2022 PSCO Electric Direct 100.00% 46,228,385 46,228,385

10 Aug - 2022 PSCO Electric Direct 100.00% 44,825,996 44,825,996

11 Sep - 2022 PSCO Electric Direct 100.00% 43,427,784 43,427,784

12 Oct - 2022 PSCO Electric Direct 100.00% 42,023,359 42,023,359

13 Nov - 2022 PSCO Electric Direct 100.00% 40,621,719 40,621,719


15 13M Average 45,547,415

16 Non Qualified Pension

17 Dec - 2021 PSCO Electric Direct 100.00% 26,349 26,349

18 Jan - 2022 PSCO Electric Direct 100.00% 24,933 24,933

19 Feb - 2022 PSCO Electric Direct 100.00% 23,516 23,516

20 Mar - 2022 PSCO Electric Direct 100.00% 22,099 22,099

21 Apr - 2022 PSCO Electric Direct 100.00% 20,683 20,683

22 May - 2022 PSCO Electric Direct 100.00% 19,266 19,266

23 Jun - 2022 PSCO Electric Direct 100.00% 17,849 17,849

24 Jul - 2022 PSCO Electric Direct 100.00% 16,433 16,433

25 Aug - 2022 PSCO Electric Direct 100.00% 15,016 15,016

26 Sep - 2022 PSCO Electric Direct 100.00% 13,599 13,599

27 Oct - 2022 PSCO Electric Direct 100.00% 12,183 12,183

28 Nov - 2022 PSCO Electric Direct 100.00% 10,766 10,766

29 Dec - 2022 PSCO Electric Direct 100.00% 9,349 9,349

30 13M Average 17,849


of 239

31 Total


33 Jan - 2022 PSCO Electric Direct 100.00% 54,651,203 54,651,203

34 Feb - 2022 PSCO Electric Direct 100.00% 53,254,029 53,254,029

35 Mar - 2022 PSCO Electric Direct 100.00% 51,851,655 51,851,655

36 Apr - 2022 PSCO Electric Direct 100.00% 50,450,280 50,450,280

37 May - 2022 PSCO Electric Direct 100.00% 49,047,568 49,047,568

38 Jun - 2022 PSCO Electric Direct 100.00% 47,649,146 47,649,146

39 Jul - 2022 PSCO Electric Direct 100.00% 46,244,818 46,244,818

40 Aug - 2022 PSCO Electric Direct 100.00% 44,841,012 44,841,012

41 Sep - 2022 PSCO Electric Direct 100.00% 43,441,383 43,441,383

42 Oct - 2022 PSCO Electric Direct 100.00% 42,035,542 42,035,542

43 Nov - 2022 PSCO Electric Direct 100.00% 40,632,485 40,632,485


45 13M Average 45,565,264

46


of 239


Schedule DAB-1-135 WildFire

At December 2022


1 Dec - 2022 Reserve for Depr and Amort Distribution Distribution Primary 364000-Dist Poles, Towers & Fixt Adjustment for New Depreciation Rates - Wildfire 3,862

2 Dec - 2022 Reserve for Depr and Amort Distribution Distribution Subs 362000E-Other Eq Adjustment for New Depreciation Rates - Wildfire (9,274)

3 Dec - 2022 ADIT Distribution Distribution Primary 364000-Dist Poles, Towers & Fixt Adjustment for New Depreciation Rates - Wildfire (981)

4 Dec - 2022 ADIT Distribution Distribution Subs 362000E-Other Eq Adjustment for New Depreciation Rates - Wildfire 2,572

5

6 Subtotal Transmission (3,822)

7

8 Dec - 2022 OM Transmission Transmission Maintenance 57100-Trans Mt of Overhead Lines Wildfire - Inspection / Modeling - Adjust to TY Level 17,128

9 Dec - 2022 OM Transmission Transmission Maintenance 57100-Trans Mt of Overhead Lines Wildfire - Replace - Adjust to TY Level 3,584

10 Dec - 2022 OM Transmission Transmission Maintenance 57100-Trans Mt of Overhead Lines Wildfire - Veg Mgmt - Adjust to TY Level 339,759

11 Dec - 2022 OM Transmission Transmission Maintenance Subtotal Transmission Maintenance 360,470

12

13 Dec - 2022 OM Transmission Subtotal Transmission 360,470

14

15 Dec - 2022 OM Distribution Distribution Maintenance 59300-Dist Mtc of Overhead Lines Wildfire - Comm Dvmt - Adjust to TY Level 1,211,878

16 Dec - 2022 OM Distribution Distribution Maintenance 59300-Dist Mtc of Overhead Lines Wildfire - Inspection / Modeling - Adjust to TY Level 1,302,807

17 Dec - 2022 OM Distribution Distribution Maintenance 59300-Dist Mtc of Overhead Lines Wildfire - Protection - Adjust to TY Level (140,569)

18 Dec - 2022 OM Distribution Distribution Maintenance 59300-Dist Mtc of Overhead Lines Wildfire - Replace - Adjust to TY Level (452,141)

19 Dec - 2022 OM Distribution Distribution Maintenance 59300-Dist Mtc of Overhead Lines Wildfire - Veg Mgmt - Adjust to TY Level (382,787)

20 Dec - 2022 OM Distribution Distribution Maintenance Subtotal Distribution Maintenance 1,539,188

21

22 Dec - 2022 OM Distribution Subtotal Distribution 1,539,188

23

24 Dec - 2022 OM Subtotal OM 1,899,658

AdjustmentAccount Record TypeLine No. Year 3 Dec LM Rollup FERC Function LM Functional Rollup


of 239


Scheduel DAB-1-137_AGIS CPCN


Project RIS-Financial Category Dec - 2021 Jan - 2022 Feb - 2022 Mar - 2022 Apr - 2022 May - 2022 Jun - 2022 Jul - 2022 Aug - 2022 Sep - 2022 Oct - 2022 Nov - 2022 Dec - 2022 13MA/Total Juris Alloc Juris Alloc % Allocated Amt

Adjustment for New Depreciation Rates - AGIS CPCN4-Book Depr 1,768 1,768 1,768 1,768 1,768 1,814 1,859 1,859 1,859 1,859 1,859 1,859 21,808 PIS-SUBT 93.37% 20,363



Adjustment for New Depreciation Rates - AGIS CPCN4-Book Depr (153) (156) (160) (164) (167) (171) (174) (177) (181) (185) (188) (191) (2,068) PIS-DSUB 99.34% (2,054)

Adjustment for New Depreciation Rates - AGIS CPCN4-Book Depr 3,135 3,210 3,292 3,379 3,467 3,555 3,641 3,722 3,797 3,866 3,929 4,093 43,086 PIS-DSUB 99.34% 42,800

4-Book Depr Total 203,624

Adjustment for New Depreciation Rates - AGIS CPCN65Net-Accum Depr End bal net of RWIP (1,768) (3,535) (5,303) (7,070) (8,838) (10,652) (12,511) (14,370) (16,230) (18,089) (19,949) (21,808) (10,779) PIS-SUBT 93.37% (10,065)



Adjustment for New Depreciation Rates - AGIS CPCN65Net-Accum Depr End bal net of RWIP 153 310 470 634 801 972 1,146 1,323 1,504 1,689 1,877 2,068 996 PIS-DSUB 99.34% 989

Adjustment for New Depreciation Rates - AGIS CPCN65Net-Accum Depr End bal net of RWIP (3,135) (6,346) (9,637) (13,016) (16,483) (20,038) (23,679) (27,401) (31,198) (35,064) (38,992) (43,086) (20,621) PIS-DSUB 99.34% (20,485)

65Net-Accum Depr End bal net of RWIP Total (98,413)

Adjustment for New Depreciation Rates - AGIS CPCN6-ADIT Activity (449) (449) (449) (449) (449) (449) (449) (449) (449) (449) (449) (449) (5,382) PIS-SUBT 93.37% (5,026)

Adjustment for New Depreciation Rates - AGIS CPCN6-ADIT Activity (274) (274) (274) (274) (274) (274) (274) (274) (274) (274) (274) (274) (3,293) PIS-SUBT 93.37% (3,075)

Adjustment for New Depreciation Rates - AGIS CPCN6-ADIT Activity (2,828) (2,828) (2,828) (2,828) (2,828) (2,828) (2,828) (2,828) (2,828) (2,828) (2,828) (2,828) (33,933) PIS-SUBT 93.37% (31,684)

Adjustment for New Depreciation Rates - AGIS CPCN6-ADIT Activity 42 42 42 42 42 42 42 42 42 42 42 42 509 PIS-DSUB 99.34% 506

Adjustment for New Depreciation Rates - AGIS CPCN6-ADIT Activity (867) (867) (867) (867) (867) (867) (867) (867) (867) (867) (867) (867) (10,407) PIS-DSUB 99.34% (10,339)

6-ADIT Activity Total (49,618)

Adjustment for New Depreciation Rates - AGIS CPCN74-ADIT End Bal 449 897 1,346 1,794 2,243 2,691 3,140 3,588 4,037 4,485 4,934 5,382 2,691 PIS-SUBT 93.37% 2,513

Adjustment for New Depreciation Rates - AGIS CPCN74-ADIT End Bal 274 549 823 1,098 1,372 1,647 1,921 2,195 2,470 2,744 3,019 3,293 1,647 PIS-SUBT 93.37% 1,537

Adjustment for New Depreciation Rates - AGIS CPCN74-ADIT End Bal 2,828 5,655 8,483 11,311 14,139 16,966 19,794 22,622 25,449 28,277 31,105 33,933 16,966 PIS-SUBT 93.37% 15,842

Adjustment for New Depreciation Rates - AGIS CPCN74-ADIT End Bal (42) (85) (127) (170) (212) (255) (297) (340) (382) (424) (467) (509) (255) PIS-DSUB 99.34% (253)

Adjustment for New Depreciation Rates - AGIS CPCN74-ADIT End Bal 867 1,735 2,602 3,469 4,336 5,204 6,071 6,938 7,806 8,673 9,540 10,407 5,204 PIS-DSUB 99.34% 5,169

74-ADIT End Bal Total 24,809


of 239





Adjustment for New Depreciation Rates - AGIS CPCNSchedule M Permanent Differences 150 150 150 150 150 150 150 150 150 150 150 150 1,796 PIS-SUBT 93.37% 1,677

Adjustment for New Depreciation Rates - AGIS CPCNSchedule M Permanent Differences (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (4) PIS-DSUB 99.34% (4)

Adjustment for New Depreciation Rates - AGIS CPCNSchedule M Permanent Differences 76 76 76 76 76 76 76 76 76 76 76 76 917 PIS-DSUB 99.34% 911

Schedule M Permanent Differences Total 2,583

Adjustment for New Depreciation Rates - AGIS CPCNSchedule M Temporary Differences 1,817 1,817 1,817 1,817 1,817 1,817 1,817 1,817 1,817 1,817 1,817 1,817 21,808 PIS-SUBT 93.37% 20,363



Adjustment for New Depreciation Rates - AGIS CPCNSchedule M Temporary Differences (172) (172) (172) (172) (172) (172) (172) (172) (172) (172) (172) (172) (2,064) PIS-DSUB 99.34% (2,050)

Adjustment for New Depreciation Rates - AGIS CPCNSchedule M Temporary Differences 3,514 3,514 3,514 3,514 3,514 3,514 3,514 3,514 3,514 3,514 3,514 3,514 42,169 PIS-DSUB 99.34% 41,890

Schedule M Temporary Differences Total 201,041

AGIS AMI 1-Plant End Bal 1,696,801 1,696,801 1,696,801 1,696,801 1,696,801 1,696,801 1,738,774 1,738,774 1,738,774 1,738,774 1,738,774 1,738,774 1,738,774 1,719,402 CPUC 100.00% 1,719,402




AGIS AMI 1-Plant End Bal 517,092 517,092 517,092 517,092 517,092 517,092 517,092 517,092 517,092 517,092 517,092 517,092 517,092 517,092 CPUC 100.00% 517,092

1-Plant End Bal Total 191,392,492

AGIS AMI 20-AFUDC Debt 15,484 14,158 14,236 14,799 15,355 15,421 15,465 15,510 15,576 15,643 15,711 15,778 15,846 183,499 CPUC 100.00% 183,499

AGIS AMI 20-AFUDC Debt 47,113 45,216 47,374 49,480 51,413 53,181 54,910 56,556 58,114 59,731 61,297 62,813 67,487 667,573 CPUC 100.00% 667,573

20-AFUDC Debt Total 851,073

AGIS AMI 21-AFUDC Equity 46,019 43,152 43,391 45,106 46,801 47,003 47,137 47,272 47,476 47,680 47,885 48,092 48,299 559,293 CPUC 100.00% 559,293

AGIS AMI 21-AFUDC Equity 140,020 137,814 144,393 150,813 156,705 162,094 167,363 172,380 177,126 182,055 186,828 191,451 205,697 2,034,718 CPUC 100.00% 2,034,718

21-AFUDC Equity Total 2,594,011

AGIS AMI 22-CWIP End Bal 13,297,824 13,371,700 13,445,895 14,431,405 14,493,561 14,555,985 14,576,614 14,639,395 14,702,447 14,765,771 14,829,367 14,893,237 14,957,383 14,381,583 CPUC 100.00% 14,381,583

AGIS AMI 22-CWIP End Bal 41,599,246 43,575,459 48,362,111 47,543,104 49,306,714 50,873,726 52,563,411 53,974,448 55,496,789 57,020,951 58,446,452 59,878,092 67,251,055 52,760,889 CPUC 100.00% 52,760,889

22-CWIP End Bal Total 67,142,472

AGIS AMI 4-Book Depr 20,200 20,200 20,200 20,200 20,200 20,200 20,450 20,700 20,700 20,700 20,700 20,700 20,700 245,648 CPUC 100.00% 245,648

AGIS AMI 4-Book Depr 576,677 576,677 576,677 587,913 599,149 599,149 599,149 599,149 599,149 599,149 599,149 599,149 599,149 7,133,607 CPUC 100.00% 7,133,607

AGIS AMI 4-Book Depr 302,518 329,784 355,774 381,264 407,227 433,164 458,601 484,538 510,474 535,912 561,848 587,229 611,553 5,657,368 CPUC 100.00% 5,657,368



4-Book Depr Total 13,830,177

AGIS AMI 65Net-Accum Depr End bal net of RWIP (177,335) (197,535) (217,735) (237,935) (258,135) (278,335) (298,785) (319,485) (340,184) (360,884) (381,584) (402,283) (422,983) (299,477) CPUC 100.00% (299,477)

AGIS AMI 65Net-Accum Depr End bal net of RWIP (14,159,485) (14,736,162) (15,312,838) (15,900,751) (16,499,900) (17,099,049) (17,698,198) (18,297,347) (18,896,496) (19,495,645) (20,094,794) (20,693,943) (21,293,092) (17,705,977) CPUC 100.00% (17,705,977)

AGIS AMI 65Net-Accum Depr End bal net of RWIP 1,326,940 1,289,752 1,215,542 1,115,842 1,000,628 848,446 670,827 478,303 248,810 (6,119) (275,955) (594,495) (937,361) 490,858 CPUC 100.00% 490,858

AGIS AMI 65Net-Accum Depr End bal net of RWIP (990,627) (1,053,136) (1,115,644) (1,178,152) (1,240,660) (1,303,169) (1,367,367) (1,433,256) (1,499,145) (1,565,034) (1,630,922) (1,696,811) (1,762,700) (1,372,048) CPUC 100.00% (1,372,048)

AGIS AMI 65Net-Accum Depr End bal net of RWIP (47,747) (49,537) (51,327) (53,117) (54,907) (56,697) (58,487) (60,278) (62,068) (63,858) (65,648) (67,438) (69,228) (58,487) CPUC 100.00% (58,487)

65Net-Accum Depr End bal net of RWIP Total (18,945,131)

AGIS AMI 6-ADIT Activity 4,981 10,346 10,346 10,346 10,346 10,346 10,346 10,346 10,346 10,346 10,346 10,346 10,346 124,157 CPUC 100.00% 124,157

AGIS AMI 6-ADIT Activity 309,624 162,344 162,344 162,344 162,344 162,344 162,344 162,344 162,344 162,344 162,344 162,344 162,344 1,948,125 CPUC 100.00% 1,948,125

AGIS AMI 6-ADIT Activity 95,172 121,377 121,377 121,377 121,377 121,377 121,377 121,377 121,377 121,377 121,377 121,377 121,377 1,456,528 CPUC 100.00% 1,456,528

AGIS AMI 6-ADIT Activity 8,448 7,933 7,933 7,933 7,933 7,933 7,933 7,933 7,933 7,933 7,933 7,933 7,933 95,198 CPUC 100.00% 95,198

AGIS AMI 6-ADIT Activity 1,529 966 966 966 966 966 966 966 966 966 966 966 966 11,593 CPUC 100.00% 11,593

6-ADIT Activity Total 3,635,600

AGIS AMI 74-ADIT End Bal (69,956) (80,302) (90,648) (100,995) (111,341) (121,687) (132,034) (142,380) (152,727) (163,073) (173,419) (183,766) (194,112) (132,034) CPUC 100.00% (132,034)

AGIS AMI 74-ADIT End Bal (8,793,300) (8,955,644) (9,117,988) (9,280,331) (9,442,675) (9,605,019) (9,767,363) (9,929,706) (10,092,050) (10,254,394) (10,416,737) (10,579,081) (10,741,425) (9,767,363) CPUC 100.00% (9,767,363)

AGIS AMI 74-ADIT End Bal (1,283,831) (1,405,209) (1,526,586) (1,647,963) (1,769,340) (1,890,718) (2,012,095) (2,133,472) (2,254,850) (2,376,227) (2,497,604) (2,618,982) (2,740,359) (2,012,095) CPUC 100.00% (2,012,095)



74-ADIT End Bal Total (12,253,818)


of 239





AGIS AMI OM 4,933 (6,228) (12,154) 12,651 7,340 (6,620) (6,587) (6,296) 2,294 (59,461) (3,982) 22,505 (51,605) PIS-MET 98.12% (50,632)

AGIS AMI OM 6,127 6,420 5,808 2,097 3,497 2,661 5,651 1,535 996 1,007 (688) 6,427 41,539 PIS-DSUB 99.34% 41,264

AGIS AMI OM (3,901) 2,234 (117) 1,263 (521) DISTOPX 99.63% (519)

AGIS AMI OM 26,594 160,640 42,971 96,405 123,113 69,479 108,339 59,892 125,095 132,083 254,376 125,823 1,324,812 DISTOPX 99.63% 1,319,976

AGIS AMI OM 3,901 (2,234) 117 (1,263) 521 CPUC 100.00% 521

AGIS AMI OM 3,888 2,483 3,268 497 4,646 5,121 5,140 6,997 872 32,912 CPUC 100.00% 32,912

AGIS AMI OM 182,476 40,069 162,235 99,836 84,175 126,197 109,755 144,316 93,536 71,743 (33,953) 141,297 1,221,682 CPUC 100.00% 1,221,682

AGIS AMI OM 49 (499) 956 101 2 1 1 1 82 1 1 (4,444) (3,749) CPUC 100.00% (3,749)

AGIS AMI OM (2,241) 8,920 14,846 (9,959) (4,648) 9,312 9,279 8,988 398 62,153 6,674 10,187 113,909 CPUC 100.00% 113,909

AGIS AMI OM 198,629 252,657 277,644 545,541 204,260 286,587 166,730 307,536 453,792 276,162 243,481 212,605 3,425,623 CPUC 100.00% 3,425,623

AGIS AMI OM 316,334 262,305 237,318 (30,578) 310,702 251,629 337,762 196,956 64,643 242,273 267,982 289,062 2,746,388 CPUC 100.00% 2,746,388

AGIS AMI OM (49) 499 (956) (101) (2) (1) (1) (1) (82) (1) (1) 4,444 3,749 PIS-P/S 100.00% 3,749

OM Total 8,851,123

AGIS AMI Schedule M Permanent Differences (45,823) (42,883) (43,123) (44,837) (46,532) (46,734) (46,868) (47,003) (47,207) (47,411) (47,617) (47,823) (48,030) (556,068) CPUC 100.00% (556,068)

AGIS AMI Schedule M Permanent Differences (106,781) (87,619) (94,198) (100,617) (106,509) (111,898) (117,168) (122,185) (126,931) (131,860) (136,633) (141,256) (155,502) (1,432,374) CPUC 100.00% (1,432,374)

AGIS AMI Schedule M Permanent Differences 334 642 642 642 642 642 642 642 642 642 642 642 642 7,710 CPUC 100.00% 7,710

Schedule M Permanent Differences Total (1,980,732)

AGIS AMI Schedule M Temporary Differences (20,184) (41,921) (41,921) (41,921) (41,921) (41,921) (41,921) (41,921) (41,921) (41,921) (41,921) (41,921) (41,921) (503,056) CPUC 100.00% (503,056)

AGIS AMI Schedule M Temporary Differences (1,254,528) (657,781) (657,781) (657,781) (657,781) (657,781) (657,781) (657,781) (657,781) (657,781) (657,781) (657,781) (657,781) (7,893,376) CPUC 100.00% (7,893,376)

AGIS AMI Schedule M Temporary Differences (385,614) (491,794) (491,794) (491,794) (491,794) (491,794) (491,794) (491,794) (491,794) (491,794) (491,794) (491,794) (491,794) (5,901,532) CPUC 100.00% (5,901,532)



Schedule M Temporary Differences Total (14,730,657)

AGIS FAN 1-Plant End Bal 15,910,431 16,247,310 16,584,189 16,921,068 17,273,265 17,625,462 18,215,038 18,539,120 18,863,202 19,173,118 19,467,716 19,748,257 20,013,930 18,044,778 CPUC 100.00% 18,044,778


AGIS FAN 4-Book Depr 82,496 84,423 86,192 87,961 89,770 91,619 94,092 96,490 98,192 99,856 101,443 102,953 104,387 1,137,381 CPUC 100.00% 1,137,381


AGIS FAN 65Net-Accum Depr End bal net of RWIP (1,358,809) (1,443,233) (1,529,425) (1,617,386) (1,707,156) (1,798,776) (1,892,867) (1,989,358) (2,087,550) (2,187,406) (2,288,850) (2,391,803) (2,496,190) (1,906,831) CPUC 100.00% (1,906,831)


AGIS FAN 6-ADIT Activity 40,804 49,115 49,115 49,115 49,115 49,115 49,115 49,115 49,115 49,115 49,115 49,115 49,115 589,375 CPUC 100.00% 589,375

6-ADIT Activity Total 589,375

AGIS FAN 74-ADIT End Bal (1,019,958) (1,069,073) (1,118,188) (1,167,302) (1,216,417) (1,265,531) (1,314,646) (1,363,760) (1,412,875) (1,461,990) (1,511,104) (1,560,219) (1,609,333) (1,314,646) CPUC 100.00% (1,314,646)


AGIS FAN OM 244 196 217 (1,012) (60) 101 197 (177) (375) (351) (539) (47) (1,605) PIS-DSUB 99.34% (1,595)

AGIS FAN OM (545) 729 (16) 128 296 DISTOPX 99.63% 295

AGIS FAN OM 78,218 (1,373) 10,773 (3,077) 13,735 9,017 4,690 6,137 8,982 15,122 24,324 (7,921) 158,627 DISTOPX 99.63% 158,048

AGIS FAN OM 13,626 13,507 14,002 14,178 14,312 14,365 9,956 16,323 14,169 15,066 15,214 10,949 165,667 DISTMAX 99.98% 165,626

AGIS FAN OM 545 (729) 16 (128) (296) CPUC 100.00% (296)

AGIS FAN OM 1,269 332 330 57 439 622 583 782 194 4,609 CPUC 100.00% 4,609

AGIS FAN OM (53,928) 24,722 13,194 27,050 10,897 16,744 20,095 18,126 15,738 8,813 306 31,916 133,672 CPUC 100.00% 133,672

AGIS FAN OM 108 375 28 14 109 4,666 (1,553) 749 4,413 8,909 CPUC 100.00% 8,909

OM Total 469,267


of 239





AGIS FAN Schedule M Permanent Differences 827 905 905 905 905 905 905 905 905 905 905 905 905 10,858 CPUC 100.00% 10,858

Schedule M Permanent Differences Total 10,858

AGIS FAN Schedule M Temporary Differences (165,327) (199,002) (199,002) (199,002) (199,002) (199,002) (199,002) (199,002) (199,002) (199,002) (199,002) (199,002) (199,002) (2,388,019) CPUC 100.00% (2,388,019)


AGIS IVVO 1-Plant End Bal 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 4,783,490 6,422,091 4,909,536 CPUC 100.00% 4,909,536



AGIS IVVO 1-Plant End Bal 190,648 190,648 190,648 190,648 190,648 190,648 190,648 190,648 190,648 190,648 190,648 190,648 190,648 190,648 CPUC 100.00% 190,648



AGIS IVVO 20-AFUDC Debt 2,772 71 213 356 499 643 788 933 1,079 1,226 1,373 1,521 834 9,536 CPUC 100.00% 9,536

AGIS IVVO 20-AFUDC Debt 1,538 1,439 1,627 1,778 1,883 1,919 1,907 1,848 1,746 1,626 1,487 1,349 680 19,289 CPUC 100.00% 19,289

AGIS IVVO 20-AFUDC Debt 130 131 131 131 127 118 115 104 99 93 86 85 82 1,302 CPUC 100.00% 1,302

20-AFUDC Debt Total 30,127

AGIS IVVO 21-AFUDC Equity 8,238 216 650 1,085 1,522 1,961 2,402 2,844 3,289 3,736 4,184 4,634 2,543 29,065 CPUC 100.00% 29,065

AGIS IVVO 21-AFUDC Equity 4,572 4,385 4,958 5,418 5,740 5,848 5,813 5,633 5,322 4,957 4,533 4,113 2,073 58,792 CPUC 100.00% 58,792

AGIS IVVO 21-AFUDC Equity 386 400 400 400 387 358 350 317 300 284 263 259 251 3,969 CPUC 100.00% 3,969

21-AFUDC Equity Total 91,826

AGIS IVVO 22-CWIP End Bal 133,621 267,817 402,590 537,945 673,883 810,405 947,516 1,085,218 1,223,512 1,362,403 1,501,891 688,215 CPUC 100.00% 688,215

AGIS IVVO 22-CWIP End Bal 1,229,353 1,425,542 1,583,101 1,709,638 1,784,964 1,784,105 1,765,884 1,681,132 1,578,008 1,460,128 1,321,635 1,201,646 1,425,010 CPUC 100.00% 1,425,010

22-CWIP End Bal Total 2,113,226

AGIS IVVO 4-Book Depr 28,473 56,946 56,946 56,946 56,946 56,946 56,946 56,946 56,946 56,946 56,946 56,946 66,700 693,109 CPUC 100.00% 693,109

AGIS IVVO 4-Book Depr 95,073 96,837 98,859 101,134 103,536 105,811 107,928 109,950 112,004 114,279 116,681 118,829 120,472 1,306,320 CPUC 100.00% 1,306,320



AGIS IVVO 4-Book Depr 89,789 92,243 94,834 97,425 99,975 102,392 104,688 106,850 108,852 110,746 112,520 114,213 115,866 1,260,602 CPUC 100.00% 1,260,602


AGIS IVVO 65Net-Accum Depr End bal net of RWIP (28,473) (85,419) (142,366) (199,312) (256,258) (313,204) (370,151) (427,097) (484,043) (540,989) (597,936) (654,882) (721,582) (370,901) CPUC 100.00% (370,901)

AGIS IVVO 65Net-Accum Depr End bal net of RWIP (1,268,939) (1,350,439) (1,431,917) (1,513,626) (1,597,735) (1,686,165) (1,777,223) (1,871,326) (1,965,949) (2,060,802) (2,158,057) (2,261,550) (2,370,777) (1,793,423) CPUC 100.00% (1,793,423)

AGIS IVVO 65Net-Accum Depr End bal net of RWIP 938,532 914,137 889,162 863,551 837,265 810,290 782,630 754,305 725,350 695,809 665,731 635,165 603,319 778,096 CPUC 100.00% 778,096

AGIS IVVO 65Net-Accum Depr End bal net of RWIP (70,677) (73,255) (75,833) (78,411) (80,989) (83,567) (86,145) (88,723) (91,301) (93,878) (96,456) (99,034) (101,612) (86,145) CPUC 100.00% (86,145)

AGIS IVVO 65Net-Accum Depr End bal net of RWIP (566,400) (651,136) (738,464) (828,382) (921,084) (1,016,746) (1,114,859) (1,215,755) (1,318,964) (1,424,377) (1,531,952) (1,641,297) (1,752,452) (1,132,451) CPUC 100.00% (1,132,451)


AGIS IVVO 6-ADIT Activity 15,105 21,493 21,493 21,493 21,493 21,493 21,493 21,493 21,493 21,493 21,493 21,493 21,493 257,914 CPUC 100.00% 257,914



AGIS IVVO 6-ADIT Activity 123 (180) (180) (180) (180) (180) (180) (180) (180) (180) (180) (180) (180) (2,166) CPUC 100.00% (2,166)


6-ADIT Activity Total 1,864,331

AGIS IVVO 74-ADIT End Bal (204,140) (225,633) (247,126) (268,618) (290,111) (311,604) (333,097) (354,590) (376,082) (397,575) (419,068) (440,561) (462,054) (333,097) CPUC 100.00% (333,097)

AGIS IVVO 74-ADIT End Bal (1,111,005) (1,168,379) (1,225,753) (1,283,127) (1,340,500) (1,397,874) (1,455,248) (1,512,622) (1,569,996) (1,627,370) (1,684,744) (1,742,118) (1,799,491) (1,455,248) CPUC 100.00% (1,455,248)



AGIS IVVO 74-ADIT End Bal (1,206,082) (1,264,400) (1,322,719) (1,381,037) (1,439,356) (1,497,674) (1,555,993) (1,614,311) (1,672,630) (1,730,948) (1,789,266) (1,847,585) (1,905,903) (1,555,993) CPUC 100.00% (1,555,993)


AGIS IVVO OM 1,595 1,364 1,597 (5,627) (2,500) (1,152) 1,026 (2,443) (3,658) (2,441) (2,395) 169 (14,464) PIS-DSUB 99.34% (14,368)

AGIS IVVO OM (5,004) 4,253 (198) 1,042 94 DISTOPX 99.63% 94

AGIS IVVO OM (149,760) (94,528) (62,607) (111,351) (67,762) (42,590) (56,086) (82,601) (31,982) 8,177 49,590 (218,987) (860,488) DISTOPX 99.63% (857,347)

AGIS IVVO OM 5,004 (4,253) 198 (1,042) (94) CPUC 100.00% (94)

AGIS IVVO OM 7,401 4,183 2,697 480 4,015 5,273 3,970 3,829 577 32,425 CPUC 100.00% 32,425

AGIS IVVO OM 200 13,738 5,117 11,139 12,423 9,319 11,269 8,807 11,034 12,141 4,324 3,323 102,834 CPUC 100.00% 102,834

AGIS IVVO OM (741) 6 (5) 0 (741) CPUC 100.00% (741)

AGIS IVVO OM 184,437 123,869 97,306 144,892 103,504 89,792 91,822 115,601 69,451 24,333 (14,795) 247,857 1,278,069 CPUC 100.00% 1,278,069

AGIS IVVO OM 23,134 13,706 13,116 6,212 5,754 4,740 4,458 10,061 17,208 28,846 9,298 17,026 153,558 CPUC 100.00% 153,558

AGIS IVVO OM (200) (13,738) (5,117) (11,139) (12,423) (9,319) (11,269) (8,807) (11,034) (12,141) (4,324) (3,323) (102,834) PIS-P/S 100.00% (102,834)

AGIS IVVO OM 741 (6) 5 (0) 741 PIS-P/S 100.00% 741

AGIS IVVO OM 104,384 116,329 119,435 126,339 124,281 124,665 123,689 119,974 115,343 103,705 118,221 105,459 1,401,825 PIS-P/S 100.00% 1,401,825

OM Total 1,994,162

AGIS IVVO Schedule M Permanent Differences (8,045) 3,533 3,100 2,665 2,227 1,788 1,348 905 460 14 (435) (885) 1,206 15,925 CPUC 100.00% 15,925

AGIS IVVO Schedule M Permanent Differences 206 218 218 218 218 218 218 218 218 218 218 218 218 2,613 CPUC 100.00% 2,613

AGIS IVVO Schedule M Permanent Differences (4,065) (3,791) (4,364) (4,824) (5,145) (5,253) (5,219) (5,038) (4,727) (4,362) (3,938) (3,518) (1,478) (51,659) CPUC 100.00% (51,659)

AGIS IVVO Schedule M Permanent Differences 1,126 1,272 1,272 1,272 1,284 1,313 1,321 1,354 1,371 1,387 1,408 1,412 1,420 16,087 CPUC 100.00% 16,087

Schedule M Permanent Differences Total (17,033)

AGIS IVVO Schedule M Temporary Differences (61,204) (87,084) (87,084) (87,084) (87,084) (87,084) (87,084) (87,084) (87,084) (87,084) (87,084) (87,084) (87,084) (1,045,010) CPUC 100.00% (1,045,010)


AGIS IVVO Schedule M Temporary Differences (55,733) (74,376) (74,376) (74,376) (74,376) (74,376) (74,376) (74,376) (74,376) (74,376) (74,376) (74,376) (74,376) (892,506) CPUC 100.00% (892,506)

AGIS IVVO Schedule M Temporary Differences (500) 731 731 731 731 731 731 731 731 731 731 731 731 8,775 CPUC 100.00% 8,775



AGIS Shared Asset Cost OM (447,795) (447,795) (447,795) (447,795) (447,795) (447,795) (447,795) (447,795) (447,795) (447,795) (447,795) (447,795) (5,373,540) CPUC 100.00% (5,373,540)

AGIS Shared Asset Cost OM 148,908 148,908 148,908 148,908 148,908 148,908 148,908 148,908 148,908 148,908 148,908 148,908 1,786,895 CPUC 100.00% 1,786,895

OM Total (3,586,645)


of 239



Schedule DAB-1-139_Functionalize Misc Intangible Plant


Line

No.Adjustment Category 20-AFUDC Debt 21-AFUDC Equity 22-CWIP End Bal 1-Plant End Bal 4-Book Depr

65Net-Accum

Depr End bal net

of RWIP

6-ADIT Activity 74-ADIT End Bal

Schedule M

Temporary

Differences

Schedule M

Permanent

Differences

1 Functionalize Miscellaneous Intangible Plant

2 Electric Intangible Plant

3 Intangible

4 Computer Software-CO (1,014,852) (3,093,199) (81,949,789) (191,500,738) (18,089,292) 94,193,226 (1,968,132) 16,888,787 9,273,931 2,462,892

5 Elec Dist-Franchise-CO (1,664,064) (44,861) 1,358,406 3,272 300,244 (12,770) (3,059)

6 Elec Prod-Hydro-CO-Ames (3,995,031) (106,730) 1,474,451 8,454 (141,748) (32,994) (7,905)

7 Elec Prod-Hydro-CO-Cabin Creek (5,036,298) (134,548) 1,858,752 10,658 (178,693) (41,594) (9,965)

8 Elec Prod-Hydro-CO-Georgetown (527,197) (14,084) 194,573 1,116 (18,705) (4,354) (1,043)

9 Elec Prod-Hydro-CO-Salida (906,906) (24,229) 334,713 1,919 (32,178) (7,490) (1,794)

10 Elec Prod-Hydro-CO-Tacoma (5,157,008) (137,773) 1,903,303 10,914 (182,976) (42,591) (10,204)

11 Elec Prod-Steam-CO-Cameo (35,590) (951) 13,135 75 (1,263) (294) (70)

12 Elec Prod-Steam-CO-Craig (87,452) (1,295) 83,353 (8,490) 288,508 35,397

13 Elec Prod-Steam-CO-Hayden (66,576) (985) 63,455 (6,463) 219,637 26,947

14 Elec Tran-Line OH-CO-230KV (0) 0 (0) (0) (0)

15 Elec Tran-Line OH-CO-345KV (2,150,237) (35,092) 2,057,241 4,570 1,049,859 (17,836) (4,273)

16 Elec Tran-Line-CO-115KV (11,732) (419) 10,622 25 (418) (97) (23)

17 Elec Tran-Line-CO-230KV (4,630,264) (165,365) 4,192,038 9,842 (165,003) (38,407) (9,201)

18 Elec Tran-Sub-CO (1,815,915) (64,854) 1,644,050 3,860 (64,712) (15,063) (3,609)

19 Elec Tran-Sub-NM (3,852,867) (77,057) 471,977 8,189 (137,300) (31,959) (7,656)

20 Production

21 Elec Prod-Hydro-CO-Ames 3,995,031 106,730 (1,474,451) (8,454) 141,748 32,994 7,905

22 Elec Prod-Hydro-CO-Cabin Creek 5,036,298 134,548 (1,858,752) (10,658) 178,693 41,594 9,965

23 Elec Prod-Hydro-CO-Georgetown 527,197 14,084 (194,573) (1,116) 18,705 4,354 1,043

24 Elec Prod-Hydro-CO-Salida 906,906 24,229 (334,713) (1,919) 32,178 7,490 1,794

25 Elec Prod-Hydro-CO-Tacoma 5,157,008 137,773 (1,903,303) (10,914) 182,976 42,591 10,204

26 Elec Prod-Steam-CO-Cameo 35,590 951 (13,135) (75) 1,263 294 70

27 Elec Prod-Steam-CO-Craig 87,452 1,295 (83,353) 8,490 (288,508) (35,397)

28 Elec Prod-Steam-CO-Hayden 66,576 985 (63,455) 6,463 (219,637) (26,947)

29 Transmission

30 Elec Tran-Line OH-CO-230KV 0 (0) 0 0 0

31 Elec Tran-Line OH-CO-345KV 2,150,237 35,092 (2,057,241) (4,570) (1,049,859) 17,836 4,273

32 Elec Tran-Line-CO-115KV 11,732 419 (10,622) (25) 418 97 23

33 Elec Tran-Line-CO-230KV 4,630,264 165,365 (4,192,038) (9,842) 165,003 38,407 9,201

34 Elec Tran-Sub-CO 1,815,915 64,854 (1,644,050) (3,860) 64,712 15,063 3,609

35 Elec Tran-Sub-NM 3,852,867 77,057 (471,977) (8,189) 137,300 31,959 7,656

36 General

37 Computer Software-CO 1,014,852 3,093,199 81,949,789 191,500,738 18,089,292 (94,193,226) 1,968,132 (16,888,787) (9,273,931) (2,462,892)

38 Elec Dist-Franchise-CO 1,664,064 44,861 (1,358,406) (3,272) (300,244) 12,770 3,059

39 Subtotal Functionalize Miscellaneous Intangible Plant (0) 0 (0)


of 239


Schedule DAB-1-143_Reclass AGIS Common


Line No.

Record Type - LM

Reporting of RIS-Record

Type

Year 3

Monthly 13

months

AFUDC

Debt

AFUDC

Equity

CWIP End

Bal

Plant in

Service

Depreciation

Expense

Reserve for

Depr

Deferred

TaxesADIT

Schedule M

Temporary

Schedule M

Permanent

1 Reclass AGIS Common Dec - 2021 10 30 295 12,381,713 56,130 (1,379,750) 23,727 (1,814,084) (96,138) 2,412

2 Reclass AGIS Common Jan - 2022 0 1 297 12,381,713 56,177 (1,435,926) 14,346 (1,828,429) (58,125) 2,445

3 Reclass AGIS Common Feb - 2022 0 1 298 12,381,713 56,177 (1,492,103) 14,346 (1,842,775) (58,125) 2,445

4 Reclass AGIS Common Mar - 2022 0 1 299 12,381,713 56,177 (1,548,280) 14,346 (1,857,121) (58,125) 2,445

5 Reclass AGIS Common Apr - 2022 0 1 300 12,381,713 56,177 (1,604,456) 14,346 (1,871,466) (58,125) 2,445

6 Reclass AGIS Common May - 2022 0 1 302 12,381,713 56,177 (1,660,633) 14,346 (1,885,812) (58,125) 2,445

7 Reclass AGIS Common Jun - 2022 0 1 303 12,381,713 56,177 (1,716,810) 14,346 (1,900,158) (58,125) 2,445

8 Reclass AGIS Common Jul - 2022 0 1 304 12,381,713 56,177 (1,772,986) 14,346 (1,914,503) (58,125) 2,445

9 Reclass AGIS Common Aug - 2022 0 1 306 12,381,713 56,177 (1,829,163) 14,346 (1,928,849) (58,125) 2,445

10 Reclass AGIS Common Sep - 2022 0 1 307 12,381,713 56,177 (1,885,340) 14,346 (1,943,195) (58,125) 2,445

11 Reclass AGIS Common Oct - 2022 0 1 308 12,381,713 56,177 (1,941,516) 14,346 (1,957,540) (58,125) 2,445

12 Reclass AGIS Common Nov - 2022 0 1 310 12,381,713 56,177 (1,997,693) 14,346 (1,971,886) (58,125) 2,445

13 Reclass AGIS Common Dec - 2022 0 1 311 12,381,713 56,177 (2,053,870) 14,346 (1,986,232) (58,125) 2,445

14

15 Total 14 42 3,940 160,962,268 730,250 (22,318,525) 195,875 (24,702,050) (793,643) 31,755


of 239

Schedule_DAB-14_148

Page 29 of 96


Schedule DAB-14-148_Prepaid Pension Asset Amortization

At December 2022

Line

No.Category Account PSCo Electric Retail

1 Prepaid Assets

2 PSCo Electric Retail (as filed) 182300QP-Prepaid Pension Asset Qualified 39,206,148

3 Balance Amortization 182300QP-Prepaid Pension Asset Qualified (6,250,914)

4 Net Prepaid Pension Balance 182300QP-Prepaid Pension Asset Qualified 32,955,234

5

6 Amortization Expense 40730PPA-Prepaid Pension Asset Amortization 6,250,914

7

8 Composite tax rate 24.59%

9 Adjustment to ADIT 1,537,100


of 239

Schedule_DAB-14_149

Page 30 of 96


Schedule DAB-14-149_Interest on CWIP

At December 2022

Line

No.Category PSC Electric

1 CWIP Not Accruing AFUDC 31,652,606

2

3 Total CWIP 456,907,357

4 Total CWIP Accruing AFUDC 425,254,751

5 Weighted Cost of Debt (STD and LTD) 1.61%

6 Synchronized Interest 6,846,601

7 Combined Income Tax Rate 24.59%

8 Deferred Income Tax on CWIP Interest 1,683,887

9 Accumulated Deferred Income Tax on CWIP (1,683,887)


of 239


Schedule DAB-1-152_AGIS - Non-CPCN


Project RIS-Financial Category RIS-Record Type Account Dec - 2021 Jan - 2022 Feb - 2022 Mar - 2022 Apr - 2022 May - 2022 Jun - 2022 Jul - 2022 Aug - 2022 Sep - 2022 Oct - 2022 Nov - 2022 Dec - 2022 13MA/Total Juris Alloc Juris Alloc % Allocated Amt

Adjustment for New Depreciation Rates - AGIS non-CPCN 1-Plant End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E (32,092) (32,092) (32,092) (32,092) (32,092) (32,092) (32,092) (32,092) (32,092) (32,092) (32,092) (32,092) (29,624) PIS-SUBT 93.37% (27,660)

1-Plant End Bal Total (29,624) (27,660)

Adjustment for New Depreciation Rates - AGIS non-CPCN 4-Book Depr Adjustment for New Depreciation Rates - AGIS non-CPCN 361000E-Str & Improv (75) (76) (77) (79) (80) (81) (83) (84) (85) (86) (87) (88) (982) 12CP-DIST 100.00% (982)

Adjustment for New Depreciation Rates - AGIS non-CPCN 4-Book Depr Adjustment for New Depreciation Rates - AGIS non-CPCN 362000E-Other Eq 202 202 202 202 202 202 202 202 202 202 202 202 2,418 12CP-DIST 100.00% 2,418

Adjustment for New Depreciation Rates - AGIS non-CPCN 4-Book Depr Adjustment for New Depreciation Rates - AGIS non-CPCN 390000-Genl Structures & Improv 0 0 0 0 0 0 0 0 0 0 0 0 3 PIS-SUBT 93.37% 3

Adjustment for New Depreciation Rates - AGIS non-CPCN 4-Book Depr Adjustment for New Depreciation Rates - AGIS non-CPCN 391000-General Office Furn & E 1 1 1 1 1 1 1 1 1 1 1 1 13 PIS-SUBT 93.37% 13

Adjustment for New Depreciation Rates - AGIS non-CPCN 4-Book Depr Adjustment for New Depreciation Rates - AGIS non-CPCN 391004-General Info Sys Computer 4,422 4,422 4,497 4,572 4,572 4,572 4,572 4,572 4,572 4,572 4,572 4,572 54,490 PIS-SUBT 93.37% 50,877

Adjustment for New Depreciation Rates - AGIS non-CPCN 4-Book Depr Adjustment for New Depreciation Rates - AGIS non-CPCN 394000-General Tools & Shop Equi 850 850 850 850 850 850 850 850 850 850 850 850 10,206 PIS-SUBT 93.37% 9,529

Adjustment for New Depreciation Rates - AGIS non-CPCN 4-Book Depr Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E 29,081 29,088 30,206 31,325 31,332 31,339 31,346 31,353 31,360 31,367 31,374 31,381 370,550 PIS-SUBT 93.37% 345,983

4-Book Depr Total 436,699 407,841

Adjustment for New Depreciation Rates - AGIS non-CPCN 65Net-Accum Depr End bal net of RWIP Adjustment for New Depreciation Rates - AGIS non-CPCN 361000E-Str & Improv 75 151 229 307 387 468 551 635 720 806 893 982 477 12CP-DIST 100.00% 477

Adjustment for New Depreciation Rates - AGIS non-CPCN 65Net-Accum Depr End bal net of RWIP Adjustment for New Depreciation Rates - AGIS non-CPCN 362000E-Other Eq (202) (403) (605) (806) (1,008) (1,209) (1,411) (1,612) (1,814) (2,015) (2,217) (2,418) (1,209) 12CP-DIST 100.00% (1,209)

Adjustment for New Depreciation Rates - AGIS non-CPCN 65Net-Accum Depr End bal net of RWIP Adjustment for New Depreciation Rates - AGIS non-CPCN 390000-Genl Structures & Improv (0) (0) (1) (1) (1) (1) (2) (2) (2) (2) (2) (3) (1) PIS-SUBT 93.37% (1)

Adjustment for New Depreciation Rates - AGIS non-CPCN 65Net-Accum Depr End bal net of RWIP Adjustment for New Depreciation Rates - AGIS non-CPCN 391000-General Office Furn & E (1) (2) (3) (4) (6) (7) (8) (9) (10) (11) (12) (13) (7) PIS-SUBT 93.37% (6)

Adjustment for New Depreciation Rates - AGIS non-CPCN 65Net-Accum Depr End bal net of RWIP Adjustment for New Depreciation Rates - AGIS non-CPCN 391004-General Info Sys Computer (4,422) (8,843) (13,340) (17,912) (22,484) (27,057) (31,629) (36,201) (40,773) (45,346) (49,918) (54,490) (27,109) PIS-SUBT 93.37% (25,312)

Adjustment for New Depreciation Rates - AGIS non-CPCN 65Net-Accum Depr End bal net of RWIP Adjustment for New Depreciation Rates - AGIS non-CPCN 394000-General Tools & Shop Equi (850) (1,701) (2,551) (3,402) (4,252) (5,103) (5,953) (6,804) (7,654) (8,505) (9,355) (10,206) (5,103) PIS-SUBT 93.37% (4,765)

Adjustment for New Depreciation Rates - AGIS non-CPCN 65Net-Accum Depr End bal net of RWIP Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E (29,747) (58,835) (89,042) (120,366) (151,698) (183,037) (214,383) (245,736) (277,095) (308,462) (339,836) (371,216) (183,804) PIS-SUBT 93.37% (171,618)

65Net-Accum Depr End bal net of RWIP Total (216,756) (202,433)

Adjustment for New Depreciation Rates - AGIS non-CPCN 6-ADIT Activity Adjustment for New Depreciation Rates - AGIS non-CPCN 361000E-Str & Improv 20 20 20 20 20 20 20 20 20 20 20 20 241 12CP-DIST 100.00% 241

Adjustment for New Depreciation Rates - AGIS non-CPCN 6-ADIT Activity Adjustment for New Depreciation Rates - AGIS non-CPCN 362000E-Other Eq (48) (48) (48) (48) (48) (48) (48) (48) (48) (48) (48) (48) (579) 12CP-DIST 100.00% (579)

Adjustment for New Depreciation Rates - AGIS non-CPCN 6-ADIT Activity Adjustment for New Depreciation Rates - AGIS non-CPCN 390000-Genl Structures & Improv (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (1) PIS-SUBT 93.37% (1)

Adjustment for New Depreciation Rates - AGIS non-CPCN 6-ADIT Activity Adjustment for New Depreciation Rates - AGIS non-CPCN 391000-General Office Furn & E (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (3) PIS-SUBT 93.37% (3)

Adjustment for New Depreciation Rates - AGIS non-CPCN 6-ADIT Activity Adjustment for New Depreciation Rates - AGIS non-CPCN 391004-General Info Sys Computer (1,115) (1,115) (1,115) (1,115) (1,115) (1,115) (1,115) (1,115) (1,115) (1,115) (1,115) (1,115) (13,379) PIS-SUBT 93.37% (12,492)

Adjustment for New Depreciation Rates - AGIS non-CPCN 6-ADIT Activity Adjustment for New Depreciation Rates - AGIS non-CPCN 394000-General Tools & Shop Equi (210) (210) (210) (210) (210) (210) (210) (210) (210) (210) (210) (210) (2,519) PIS-SUBT 93.37% (2,352)

Adjustment for New Depreciation Rates - AGIS non-CPCN 6-ADIT Activity Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E (7,373) (7,373) (7,373) (7,373) (7,373) (7,373) (7,373) (7,373) (7,373) (7,373) (7,373) (7,373) (88,479) PIS-SUBT 93.37% (82,613)

6-ADIT Activity Total (104,719) (97,798)

Adjustment for New Depreciation Rates - AGIS non-CPCN 74-ADIT End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 361000E-Str & Improv (20) (40) (60) (80) (100) (120) (140) (160) (180) (201) (221) (241) (120) 12CP-DIST 100.00% (120)

Adjustment for New Depreciation Rates - AGIS non-CPCN 74-ADIT End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 362000E-Other Eq 48 97 145 193 241 290 338 386 434 483 531 579 290 12CP-DIST 100.00% 290

Adjustment for New Depreciation Rates - AGIS non-CPCN 74-ADIT End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 390000-Genl Structures & Improv 0 0 0 0 0 0 0 0 0 1 1 1 0 PIS-SUBT 93.37% 0

Adjustment for New Depreciation Rates - AGIS non-CPCN 74-ADIT End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 391000-General Office Furn & E 0 1 1 1 1 2 2 2 2 3 3 3 2 PIS-SUBT 93.37% 2

Adjustment for New Depreciation Rates - AGIS non-CPCN 74-ADIT End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 391004-General Info Sys Computer 1,115 2,230 3,345 4,460 5,575 6,689 7,804 8,919 10,034 11,149 12,264 13,379 6,689 PIS-SUBT 93.37% 6,246

Adjustment for New Depreciation Rates - AGIS non-CPCN 74-ADIT End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 394000-General Tools & Shop Equi 210 420 630 840 1,050 1,259 1,469 1,679 1,889 2,099 2,309 2,519 1,259 PIS-SUBT 93.37% 1,176

Adjustment for New Depreciation Rates - AGIS non-CPCN 74-ADIT End Bal Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E 8,018 15,391 22,764 30,137 37,511 44,884 52,257 59,630 67,004 74,377 81,750 89,123 44,834 PIS-SUBT 93.37% 41,862

74-ADIT End Bal Total 52,954 49,455


of 239





Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Permanent Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 361000E-Str & Improv (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (8) 12CP-DIST 100.00% (8)

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Permanent Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 362000E-Other Eq 6 6 6 6 6 6 6 6 6 6 6 6 71 12CP-DIST 100.00% 71

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Permanent Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 390000-Genl Structures & Improv 0 0 0 0 0 0 0 0 0 0 0 0 0 PIS-SUBT 93.37% 0

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Permanent Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 391004-General Info Sys Computer 24 24 24 24 24 24 24 24 24 24 24 24 282 PIS-SUBT 93.37% 264

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Permanent Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E 1,692 1,692 1,692 1,692 1,692 1,692 1,692 1,692 1,692 1,692 1,692 1,692 20,301 PIS-SUBT 93.37% 18,955

Schedule M Permanent Differences Total 20,648 19,283

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Temporary Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 361000E-Str & Improv (81) (81) (81) (81) (81) (81) (81) (81) (81) (81) (81) (81) (974) 12CP-DIST 100.00% (974)

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Temporary Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 362000E-Other Eq 196 196 196 196 196 196 196 196 196 196 196 196 2,347 12CP-DIST 100.00% 2,347

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Temporary Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 390000-Genl Structures & Improv 0 0 0 0 0 0 0 0 0 0 0 0 3 PIS-SUBT 93.37% 2

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Temporary Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 391000-General Office Furn & E 1 1 1 1 1 1 1 1 1 1 1 1 13 PIS-SUBT 93.37% 13

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Temporary Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 391004-General Info Sys Computer 4,517 4,517 4,517 4,517 4,517 4,517 4,517 4,517 4,517 4,517 4,517 4,517 54,208 PIS-SUBT 93.37% 50,614

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Temporary Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 394000-General Tools & Shop Equi 850 850 850 850 850 850 850 850 850 850 850 850 10,206 PIS-SUBT 93.37% 9,529

Adjustment for New Depreciation Rates - AGIS non-CPCN Schedule M Temporary Differences Adjustment for New Depreciation Rates - AGIS non-CPCN 397000-General Communication E 29,875 29,875 29,875 29,875 29,875 29,875 29,875 29,875 29,875 29,875 29,875 29,875 358,496 PIS-SUBT 93.37% 334,728

Schedule M Temporary Differences Total 424,299 396,259

AGIS ADMS 1-Plant End Bal AGIS: ADMS (Non-CPCN) 361000E-Str & Improv (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) 12CP-DIST 100.00% (0)

AGIS ADMS 1-Plant End Bal AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 24,368,497 PIS-SUBT 93.37% 22,752,866

AGIS ADMS 1-Plant End Bal AGIS: ADMS (Non-CPCN) 391004-General Info Sys Computer 12,040,528 12,040,528 12,040,528 12,450,881 12,450,881 12,450,881 12,450,881 12,450,881 12,450,881 12,450,881 12,450,881 12,450,881 12,450,881 12,356,184 PIS-SUBT 93.37% 11,536,969

AGIS ADMS 1-Plant End Bal AGIS: ADMS (Non-CPCN) 397000-General Communication E 46,756,613 46,756,613 46,756,613 54,045,668 54,045,668 54,045,668 54,045,668 54,045,668 54,045,668 54,045,668 54,045,668 54,045,668 54,045,668 52,363,579 PIS-SUBT 93.37% 48,891,873

1-Plant End Bal Total 89,088,259 83,181,708

AGIS ADMS 20-AFUDC Debt AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar 3,319 PIS-SUBT 93.37%

AGIS ADMS 20-AFUDC Debt AGIS: ADMS (Non-CPCN) 397000-General Communication E 11,101 10,259 10,485 5,356 26,099 PIS-SUBT 93.37% 24,369

20-AFUDC Debt Total 26,099 24,369

AGIS ADMS 21-AFUDC Equity AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar 9,863 PIS-SUBT 93.37%

AGIS ADMS 21-AFUDC Equity AGIS: ADMS (Non-CPCN) 397000-General Communication E 32,991 31,268 31,956 16,323 79,548 PIS-SUBT 93.37% 74,274

21-AFUDC Equity Total 79,548 74,274

AGIS ADMS 22-CWIP End Bal AGIS: ADMS (Non-CPCN) 397000-General Communication E 6,671,732 6,883,818 7,096,818 1,588,644 PIS-SUBT 93.37% 1,483,317

22-CWIP End Bal Total 1,588,644 1,483,317

AGIS ADMS 4-Book Depr AGIS: ADMS (Non-CPCN) 361000E-Str & Improv (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) 12CP-DIST 100.00% (0)

AGIS ADMS 4-Book Depr AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar 255,756 290,101 290,101 290,101 290,101 290,101 290,101 290,101 290,101 290,101 290,101 290,101 290,101 3,481,210 PIS-SUBT 93.37% 3,250,406

AGIS ADMS 4-Book Depr AGIS: ADMS (Non-CPCN) 391004-General Info Sys Computer 162,808 162,808 162,808 165,582 168,357 168,357 168,357 168,357 168,357 168,357 168,357 168,357 168,357 2,006,408 PIS-SUBT 93.37% 1,873,383

AGIS ADMS 4-Book Depr AGIS: ADMS (Non-CPCN) 397000-General Communication E 245,499 245,499 245,499 264,635 283,771 283,771 283,771 283,771 283,771 283,771 283,771 283,771 283,771 3,309,576 PIS-SUBT 93.37% 3,090,151

4-Book Depr Total 8,797,195 8,213,941

AGIS ADMS 65Net-Accum Depr End bal net of RWIP AGIS: ADMS (Non-CPCN) 361000E-Str & Improv (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) 12CP-DIST 100.00% (0)

AGIS ADMS 65Net-Accum Depr End bal net of RWIP AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar (8,300,841) (8,590,942) (8,881,042) (9,171,143) (9,461,244) (9,751,345) (10,041,446) (10,331,547) (10,621,648) (10,911,748) (11,201,849) (11,491,950) (11,782,051) (10,041,446) PIS-SUBT 93.37% (9,375,698)

AGIS ADMS 65Net-Accum Depr End bal net of RWIP AGIS: ADMS (Non-CPCN) 391004-General Info Sys Computer (4,995,737) (5,158,545) (5,321,353) (5,486,935) (5,655,292) (5,823,648) (5,992,005) (6,160,362) (6,328,718) (6,497,075) (6,665,432) (6,833,788) (7,002,145) (5,993,926) PIS-SUBT 93.37% (5,596,529)

AGIS ADMS 65Net-Accum Depr End bal net of RWIP AGIS: ADMS (Non-CPCN) 397000-General Communication E (6,175,584) (6,421,084) (6,666,583) (6,931,218) (7,214,990) (7,498,761) (7,782,532) (8,066,304) (8,350,075) (8,633,846) (8,917,617) (9,201,389) (9,485,160) (7,795,780) PIS-SUBT 93.37% (7,278,920)

65Net-Accum Depr End bal net of RWIP Total (23,831,152) (22,251,147)

AGIS ADMS 6-ADIT Activity AGIS: ADMS (Non-CPCN) 361000E-Str & Improv (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) 12CP-DIST 100.00% (0)

AGIS ADMS 6-ADIT Activity AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar 51,301 (4,339) (4,339) (4,339) (4,339) (4,339) (4,339) (4,339) (4,339) (4,339) (4,339) (4,339) (4,339) (52,071) PIS-SUBT 93.37% (48,619)

AGIS ADMS 6-ADIT Activity AGIS: ADMS (Non-CPCN) 391004-General Info Sys Computer 11,096 (6,102) (6,102) (6,102) (6,102) (6,102) (6,102) (6,102) (6,102) (6,102) (6,102) (6,102) (6,102) (73,226) PIS-SUBT 93.37% (68,371)

AGIS ADMS 6-ADIT Activity AGIS: ADMS (Non-CPCN) 397000-General Communication E 119,715 81,279 81,279 81,279 81,279 81,279 81,279 81,279 81,279 81,279 81,279 81,279 81,279 975,353 PIS-SUBT 93.37% 910,687


of 239





6-ADIT Activity Total 850,056 793,698

AGIS ADMS 74-ADIT End Bal AGIS: ADMS (Non-CPCN) 361000E-Str & Improv 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12CP-DIST 100.00% 0

AGIS ADMS 74-ADIT End Bal AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar (2,350,613) (2,346,273) (2,341,934) (2,337,595) (2,333,256) (2,328,916) (2,324,577) (2,320,238) (2,315,899) (2,311,559) (2,307,220) (2,302,881) (2,298,542) (2,324,577) PIS-SUBT 93.37% (2,170,458)

AGIS ADMS 74-ADIT End Bal AGIS: ADMS (Non-CPCN) 391004-General Info Sys Computer (730,083) (723,981) (717,879) (711,776) (705,674) (699,572) (693,470) (687,368) (681,266) (675,163) (669,061) (662,959) (656,857) (693,470) PIS-SUBT 93.37% (647,493)

AGIS ADMS 74-ADIT End Bal AGIS: ADMS (Non-CPCN) 397000-General Communication E (4,140,217) (4,221,496) (4,302,776) (4,384,055) (4,465,335) (4,546,614) (4,627,893) (4,709,173) (4,790,452) (4,871,732) (4,953,011) (5,034,291) (5,115,570) (4,627,893) PIS-SUBT 93.37% (4,321,064)

74-ADIT End Bal Total (7,645,940) (7,139,015)

AGIS ADMS OM AGIS: ADMS (Non-CPCN) 59800-Dist Mtce of Dist Plant 4,450 9,806 22,622 16,000 9,760 6,581 5,106 4,769 3,982 8,711 5,126 7,577 104,491 DISTMAX 99.98% 104,470

AGIS ADMS OM AGIS: ADMS (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant 20,714 15,358 2,542 9,164 15,404 18,583 20,058 20,395 21,182 16,453 20,038 17,587 197,477 DISTMAX 99.98% 197,438

AGIS ADMS OM AGIS: ADMS (Non-CPCN) 58800-Dist Oper Misc Exp 146,656 226,172 247,982 300,007 266,164 186,043 324,418 209,967 245,435 253,166 275,463 330,861 3,012,335 DISTOPX 99.63% 3,001,189

AGIS ADMS OM AGIS: ADMS (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp 203,241 123,725 101,915 49,648 83,491 163,612 (20,491) 93,960 92,827 84,567 45,168 (27,330) 994,332 DISTOPX 99.63% 990,653

AGIS ADMS OM AGIS: ADMS (Non-CPCN) 58100-Dist Load Dispatching 11 11 PIS-DSUB 99.34% 11

AGIS ADMS OM AGIS: ADMS (Non-CPCN) - Adjust to TY Level 58100-Dist Load Dispatching (11) (11) PIS-DSUB 99.34% (11)

AGIS ADMS OM AGIS: ADMS (Non-CPCN) 59300-Dist Mtc of Overhead Lines (12) 17 (17) (12) PIS-P/S 100.00% (12)

AGIS ADMS OM AGIS: ADMS (Non-CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines 12 (17) 17 12 PIS-P/S 100.00% 12

OM Total 4,308,635 4,293,750

AGIS ADMS Schedule M Permanent Differences AGIS: ADMS (Non-CPCN) 361000E-Str & Improv 12CP-DIST 100.00%

AGIS ADMS Schedule M Permanent Differences AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar (7,258) 4,293 4,293 4,293 4,293 4,293 4,293 4,293 4,293 4,293 4,293 4,293 4,293 51,520 PIS-SUBT 93.37% 48,104

AGIS ADMS Schedule M Permanent Differences AGIS: ADMS (Non-CPCN) 391004-General Info Sys Computer 843 866 866 866 866 866 866 866 866 866 866 866 866 10,391 PIS-SUBT 93.37% 9,702

AGIS ADMS Schedule M Permanent Differences AGIS: ADMS (Non-CPCN) 397000-General Communication E (16,391) (13,062) (13,750) 1,883 18,206 18,206 18,206 18,206 18,206 18,206 18,206 18,206 18,206 138,924 PIS-SUBT 93.37% 129,713


AGIS ADMS Schedule M Temporary Differences AGIS: ADMS (Non-CPCN) 361000E-Str & Improv 0 0 0 0 0 0 0 0 0 0 0 0 0 0 12CP-DIST 100.00% 0

AGIS ADMS Schedule M Temporary Differences AGIS: ADMS (Non-CPCN) 303004-Intg Misc Computr Softwar (207,860) 17,582 17,582 17,582 17,582 17,582 17,582 17,582 17,582 17,582 17,582 17,582 17,582 210,980 PIS-SUBT 93.37% 196,992

AGIS ADMS Schedule M Temporary Differences AGIS: ADMS (Non-CPCN) 391004-General Info Sys Computer (44,957) 24,725 24,725 24,725 24,725 24,725 24,725 24,725 24,725 24,725 24,725 24,725 24,725 296,696 PIS-SUBT 93.37% 277,025

AGIS ADMS Schedule M Temporary Differences AGIS: ADMS (Non-CPCN) 397000-General Communication E (485,058) (329,327) (329,327) (329,327) (329,327) (329,327) (329,327) (329,327) (329,327) (329,327) (329,327) (329,327) (329,327) (3,951,919) PIS-SUBT 93.37% (3,689,907)

Schedule M Temporary Differences Total (3,444,243) (3,215,890)

AGIS Adv Grid/Other 1-Plant End Bal AGIS: Adv Grid/Other (Non-CPCN) 303004-Intg Misc Computr Softwar 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 3,810,799 PIS-SUBT 93.37% 3,558,143

AGIS Adv Grid/Other 1-Plant End Bal AGIS: Adv Grid/Other (Non-CPCN) 390000-Genl Structures & Improv 7,940 7,940 7,940 7,940 7,940 7,940 7,940 7,940 7,940 7,940 7,940 7,940 7,940 7,940 PIS-SUBT 93.37% 7,413

AGIS Adv Grid/Other 1-Plant End Bal AGIS: Adv Grid/Other (Non-CPCN) 391000-General Office Furn & E 19,422 19,422 19,422 19,422 19,422 19,422 19,422 19,422 19,422 19,422 19,422 19,422 19,422 19,422 PIS-SUBT 93.37% 18,134

AGIS Adv Grid/Other 1-Plant End Bal AGIS: Adv Grid/Other (Non-CPCN) 394000-General Tools & Shop Equi 395,517 395,517 395,517 395,517 395,517 395,517 395,517 395,517 395,517 395,517 395,517 395,517 395,517 395,517 PIS-SUBT 93.37% 369,294


AGIS Adv Grid/Other 20-AFUDC Debt AGIS: Adv Grid/Other (Non-CPCN) 397000-General Communication E 1 1 1 1 1 1 1 1 1 1 1 1 1 13 PIS-SUBT 93.37% 12

20-AFUDC Debt Total 13 12

AGIS Adv Grid/Other 21-AFUDC Equity AGIS: Adv Grid/Other (Non-CPCN) 397000-General Communication E 4 3 3 3 3 3 3 3 3 3 3 3 3 40 PIS-SUBT 93.37% 37

21-AFUDC Equity Total 40 37

AGIS Adv Grid/Other 22-CWIP End Bal AGIS: Adv Grid/Other (Non-CPCN) 397000-General Communication E 1,006 1,010 1,014 1,019 1,023 1,027 1,032 1,036 1,041 1,045 1,050 1,054 1,059 1,032 PIS-SUBT 93.37% 963

22-CWIP End Bal Total 1,032 963

AGIS Adv Grid/Other 4-Book Depr AGIS: Adv Grid/Other (Non-CPCN) 303004-Intg Misc Computr Softwar 45,367 45,367 45,367 45,367 45,367 45,367 45,367 45,367 45,367 45,367 45,367 45,367 45,367 544,399 PIS-SUBT 93.37% 508,306

AGIS Adv Grid/Other 4-Book Depr AGIS: Adv Grid/Other (Non-CPCN) 390000-Genl Structures & Improv 16 16 16 16 16 16 16 16 16 16 16 16 16 192 PIS-SUBT 93.37% 179

AGIS Adv Grid/Other 4-Book Depr AGIS: Adv Grid/Other (Non-CPCN) 391000-General Office Furn & E 79 79 79 79 79 79 79 79 79 79 79 79 79 952 PIS-SUBT 93.37% 889

AGIS Adv Grid/Other 4-Book Depr AGIS: Adv Grid/Other (Non-CPCN) 394000-General Tools & Shop Equi 1,369 1,369 1,369 1,369 1,369 1,369 1,369 1,369 1,369 1,369 1,369 1,369 1,369 16,431 PIS-SUBT 93.37% 15,342

4-Book Depr Total 561,975 524,716

AGIS Adv Grid/Other 65Net-Accum Depr End bal net of RWIP AGIS: Adv Grid/Other (Non-CPCN) 303004-Intg Misc Computr Softwar (558,671) (604,037) (649,404) (694,770) (740,137) (785,504) (830,870) (876,237) (921,604) (966,970) (1,012,337) (1,057,703) (1,103,070) (830,870) PIS-SUBT 93.37% (775,784)

AGIS Adv Grid/Other 65Net-Accum Depr End bal net of RWIP AGIS: Adv Grid/Other (Non-CPCN) 390000-Genl Structures & Improv 5,150 5,134 5,118 5,102 5,086 5,070 5,054 5,038 5,022 5,006 4,990 4,974 4,958 5,054 PIS-SUBT 93.37% 4,719

AGIS Adv Grid/Other 65Net-Accum Depr End bal net of RWIP AGIS: Adv Grid/Other (Non-CPCN) 391000-General Office Furn & E (2,102) (2,181) (2,261) (2,340) (2,419) (2,499) (2,578) (2,657) (2,737) (2,816) (2,896) (2,975) (3,054) (2,578) PIS-SUBT 93.37% (2,407)

AGIS Adv Grid/Other 65Net-Accum Depr End bal net of RWIP AGIS: Adv Grid/Other (Non-CPCN) 394000-General Tools & Shop Equi (37,359) (38,728) (40,097) (41,466) (42,836) (44,205) (45,574) (46,943) (48,313) (49,682) (51,051) (52,420) (53,790) (45,574) PIS-SUBT 93.37% (42,553)



of 239





AGIS Adv Grid/Other 6-ADIT Activity AGIS: Adv Grid/Other (Non-CPCN) 303004-Intg Misc Computr Softwar 13,354 14,608 14,608 14,608 14,608 14,608 14,608 14,608 14,608 14,608 14,608 14,608 14,608 175,295 PIS-SUBT 93.37% 163,673

AGIS Adv Grid/Other 6-ADIT Activity AGIS: Adv Grid/Other (Non-CPCN) 390000-Genl Structures & Improv 0 0 0 0 0 0 0 0 0 0 0 0 0 4 PIS-SUBT 93.37% 4

AGIS Adv Grid/Other 6-ADIT Activity AGIS: Adv Grid/Other (Non-CPCN) 391000-General Office Furn & E 50 30 30 30 30 30 30 30 30 30 30 30 30 364 PIS-SUBT 93.37% 340

AGIS Adv Grid/Other 6-ADIT Activity AGIS: Adv Grid/Other (Non-CPCN) 394000-General Tools & Shop Equi 1,085 678 678 678 678 678 678 678 678 678 678 678 678 8,141 PIS-SUBT 93.37% 7,601

AGIS Adv Grid/Other 6-ADIT Activity AGIS: Adv Grid/Other (Non-CPCN) 397000-General Communication E (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (0) (3) PIS-SUBT 93.37% (3)


AGIS Adv Grid/Other 74-ADIT End Bal AGIS: Adv Grid/Other (Non-CPCN) 303004-Intg Misc Computr Softwar (297,327) (311,935) (326,543) (341,151) (355,759) (370,366) (384,974) (399,582) (414,190) (428,798) (443,406) (458,014) (472,622) (384,974) PIS-SUBT 93.37% (359,451)

AGIS Adv Grid/Other 74-ADIT End Bal AGIS: Adv Grid/Other (Non-CPCN) 390000-Genl Structures & Improv (1,345) (1,346) (1,346) (1,346) (1,347) (1,347) (1,347) (1,348) (1,348) (1,348) (1,349) (1,349) (1,349) (1,347) PIS-SUBT 93.37% (1,258)

AGIS Adv Grid/Other 74-ADIT End Bal AGIS: Adv Grid/Other (Non-CPCN) 391000-General Office Furn & E (2,178) (2,209) (2,239) (2,269) (2,300) (2,330) (2,360) (2,391) (2,421) (2,451) (2,482) (2,512) (2,542) (2,360) PIS-SUBT 93.37% (2,204)

AGIS Adv Grid/Other 74-ADIT End Bal AGIS: Adv Grid/Other (Non-CPCN) 394000-General Tools & Shop Equi (45,695) (46,374) (47,052) (47,730) (48,409) (49,087) (49,765) (50,444) (51,122) (51,801) (52,479) (53,157) (53,836) (49,765) PIS-SUBT 93.37% (46,466)

AGIS Adv Grid/Other 74-ADIT End Bal AGIS: Adv Grid/Other (Non-CPCN) 397000-General Communication E 53 53 53 54 54 54 54 54 55 55 55 55 56 54 PIS-SUBT 93.37% 51

74-ADIT End Bal Total (438,393) (409,328)

AGIS Adv Grid/Other OM AGIS: Adv Grid/Other (Non-CPCN) 58000-Dist Oper Sup & Eng 4,191 (3,301) 259 (1,397) (248) DISTOPX 99.63% (247)

AGIS Adv Grid/Other OM AGIS: Adv Grid/Other (Non-CPCN) 58800-Dist Oper Misc Exp 183,359 161,818 145,775 175,634 217,584 201,156 141,588 123,442 110,452 57,615 25,371 98,367 1,642,162 DISTOPX 99.63% 1,636,086

AGIS Adv Grid/Other OM AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58000-Dist Oper Sup & Eng (4,191) 3,301 (259) 1,397 248 DISTOPX 99.63% 247

AGIS Adv Grid/Other OM AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp (173,007) (152,600) (127,215) (167,115) (206,440) (190,256) (129,246) (114,514) (99,666) (46,276) (15,041) (92,258) (1,513,633) DISTOPX 99.63% (1,508,033)

AGIS Adv Grid/Other OM AGIS: Adv Grid/Other (Non-CPCN) 58100-Dist Load Dispatching 85 5,800 5,536 3,658 453 2,939 4,709 2,933 2,779 625 29,518 PIS-DSUB 99.34% 29,323

AGIS Adv Grid/Other OM AGIS: Adv Grid/Other (Non-CPCN) - Adjust to TY Level 58100-Dist Load Dispatching 440 426 699 (5,409) (5,065) (3,157) 46 (2,547) (4,282) (2,434) (2,357) (411) (24,049) PIS-DSUB 99.34% (23,890)

OM Total 133,997 133,485

AGIS Adv Grid/Other Schedule M Permanent Differences AGIS: Adv Grid/Other (Non-CPCN) 303004-Intg Misc Computr Softwar 579 585 585 585 585 585 585 585 585 585 585 585 585 7,021 PIS-SUBT 93.37% 6,556

AGIS Adv Grid/Other Schedule M Permanent Differences AGIS: Adv Grid/Other (Non-CPCN) 390000-Genl Structures & Improv 1 1 1 1 1 1 1 1 1 1 1 1 1 15 PIS-SUBT 93.37% 14

AGIS Adv Grid/Other Schedule M Permanent Differences AGIS: Adv Grid/Other (Non-CPCN) 397000-General Communication E (4) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (3) (40) PIS-SUBT 93.37% (37)


AGIS Adv Grid/Other Schedule M Temporary Differences AGIS: Adv Grid/Other (Non-CPCN) 303004-Intg Misc Computr Softwar (54,107) (59,188) (59,188) (59,188) (59,188) (59,188) (59,188) (59,188) (59,188) (59,188) (59,188) (59,188) (59,188) (710,255) PIS-SUBT 93.37% (663,166)

AGIS Adv Grid/Other Schedule M Temporary Differences AGIS: Adv Grid/Other (Non-CPCN) 390000-Genl Structures & Improv (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (1) (16) PIS-SUBT 93.37% (15)

AGIS Adv Grid/Other Schedule M Temporary Differences AGIS: Adv Grid/Other (Non-CPCN) 391000-General Office Furn & E (204) (123) (123) (123) (123) (123) (123) (123) (123) (123) (123) (123) (123) (1,474) PIS-SUBT 93.37% (1,376)

AGIS Adv Grid/Other Schedule M Temporary Differences AGIS: Adv Grid/Other (Non-CPCN) 394000-General Tools & Shop Equi (4,397) (2,749) (2,749) (2,749) (2,749) (2,749) (2,749) (2,749) (2,749) (2,749) (2,749) (2,749) (2,749) (32,984) PIS-SUBT 93.37% (30,797)

AGIS Adv Grid/Other Schedule M Temporary Differences AGIS: Adv Grid/Other (Non-CPCN) 397000-General Communication E 1 1 1 1 1 1 1 1 1 1 1 1 1 12 PIS-SUBT 93.37% 11

Schedule M Temporary Differences Total (744,717) (695,343)

AGIS FAN 1-Plant End Bal AGIS: FAN (Non-CPCN) 361000E-Str & Improv 124,036 124,036 124,036 124,036 124,036 124,036 124,036 124,036 124,036 124,036 124,036 124,036 124,036 124,036 12CP-DIST 100.00% 124,036

AGIS FAN 1-Plant End Bal AGIS: FAN (Non-CPCN) 362000E-Other Eq 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 1,015,107 12CP-DIST 100.00% 1,015,107

AGIS FAN 1-Plant End Bal AGIS: FAN (Non-CPCN) 397000-General Communication E 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 47,322,817 PIS-SUBT 93.37% 44,185,314


AGIS FAN 4-Book Depr AGIS: FAN (Non-CPCN) 361000E-Str & Improv 234 234 234 234 234 234 234 234 234 234 234 234 234 2,802 12CP-DIST 100.00% 2,802

AGIS FAN 4-Book Depr AGIS: FAN (Non-CPCN) 362000E-Other Eq 1,503 1,568 1,568 1,568 1,568 1,568 1,568 1,568 1,568 1,568 1,568 1,568 1,568 18,813 12CP-DIST 100.00% 18,813

AGIS FAN 4-Book Depr AGIS: FAN (Non-CPCN) 397000-General Communication E 218,115 218,443 218,443 218,443 218,443 218,443 218,443 218,443 218,443 218,443 218,443 218,443 218,443 2,621,313 PIS-SUBT 93.37% 2,447,520

4-Book Depr Total 2,642,929 2,469,135

AGIS FAN 65Net-Accum Depr End bal net of RWIP AGIS: FAN (Non-CPCN) 361000E-Str & Improv (14,420) (14,654) (14,887) (15,121) (15,354) (15,588) (15,821) (16,055) (16,288) (16,522) (16,755) (16,989) (17,222) (15,821) 12CP-DIST 100.00% (15,821)

AGIS FAN 65Net-Accum Depr End bal net of RWIP AGIS: FAN (Non-CPCN) 362000E-Other Eq (5,814) (7,382) (8,949) (10,517) (12,085) (13,653) (15,220) (16,788) (18,356) (19,924) (21,492) (23,059) (24,627) (15,220) 12CP-DIST 100.00% (15,220)

AGIS FAN 65Net-Accum Depr End bal net of RWIP AGIS: FAN (Non-CPCN) 397000-General Communication E (5,444,288) (5,662,730) (5,881,173) (6,099,616) (6,318,059) (6,536,501) (6,754,944) (6,973,387) (7,191,830) (7,410,272) (7,628,715) (7,847,158) (8,065,601) (6,754,944) PIS-SUBT 93.37% (6,307,091)

65Net-Accum Depr End bal net of RWIP Total (6,785,986) (6,338,133)

AGIS FAN 6-ADIT Activity AGIS: FAN (Non-CPCN) 361000E-Str & Improv 15 10 10 10 10 10 10 10 10 10 10 10 10 120 12CP-DIST 100.00% 120

AGIS FAN 6-ADIT Activity AGIS: FAN (Non-CPCN) 362000E-Other Eq 974 1,016 1,016 1,016 1,016 1,016 1,016 1,016 1,016 1,016 1,016 1,016 1,016 12,197 12CP-DIST 100.00% 12,197

AGIS FAN 6-ADIT Activity AGIS: FAN (Non-CPCN) 397000-General Communication E 93,546 56,458 56,458 56,458 56,458 56,458 56,458 56,458 56,458 56,458 56,458 56,458 56,458 677,490 PIS-SUBT 93.37% 632,572



of 239





AGIS FAN 74-ADIT End Bal AGIS: FAN (Non-CPCN) 361000E-Str & Improv (23,826) (23,836) (23,846) (23,856) (23,866) (23,876) (23,886) (23,896) (23,906) (23,916) (23,926) (23,936) (23,946) (23,886) 12CP-DIST 100.00% (23,886)

AGIS FAN 74-ADIT End Bal AGIS: FAN (Non-CPCN) 362000E-Other Eq (19,064) (20,080) (21,096) (22,113) (23,129) (24,146) (25,162) (26,179) (27,195) (28,211) (29,228) (30,244) (31,261) (25,162) 12CP-DIST 100.00% (25,162)

AGIS FAN 74-ADIT End Bal AGIS: FAN (Non-CPCN) 391004-General Info Sys Computer 0 0 0 0 0 0 0 0 0 0 0 0 0 0 PIS-SUBT 93.37% 0

AGIS FAN 74-ADIT End Bal AGIS: FAN (Non-CPCN) 397000-General Communication E (6,631,499) (6,687,956) (6,744,414) (6,800,871) (6,857,329) (6,913,786) (6,970,244) (7,026,701) (7,083,159) (7,139,616) (7,196,074) (7,252,531) (7,308,989) (6,970,244) PIS-SUBT 93.37% (6,508,116)


AGIS FAN OM AGIS: FAN (Non-CPCN) 59800-Dist Mtce of Dist Plant 91 195 370,039 370,325 DISTMAX 99.98% 370,250

AGIS FAN OM AGIS: FAN (Non-CPCN) - Adjust to TY Level 59800-Dist Mtce of Dist Plant 5,763 5,763 5,763 5,672 5,763 5,763 5,368 5,563 5,763 (364,276) 5,663 5,363 (302,069) DISTMAX 99.98% (302,008)

AGIS FAN OM AGIS: FAN (Non-CPCN) 58800-Dist Oper Misc Exp 45,860 156,608 188,957 179,736 139,290 94,161 92,077 77,272 447,818 36,446 19,820 21,608 1,499,653 DISTOPX 99.63% 1,494,104

AGIS FAN OM AGIS: FAN (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp 33,600 (77,148) (109,497) (100,276) (59,830) (14,701) (12,617) 2,188 (368,358) 43,014 59,640 57,852 (546,133) DISTOPX 99.63% (544,112)

OM Total 1,021,776 1,018,234

AGIS FAN Schedule M Permanent Differences AGIS: FAN (Non-CPCN) 361000E-Str & Improv 5 5 5 5 5 5 5 5 5 5 5 5 5 64 12CP-DIST 100.00% 64

AGIS FAN Schedule M Permanent Differences AGIS: FAN (Non-CPCN) 362000E-Other Eq (124) 46 46 46 46 46 46 46 46 46 46 46 46 556 12CP-DIST 100.00% 556

AGIS FAN Schedule M Permanent Differences AGIS: FAN (Non-CPCN) 397000-General Communication E 9,256 9,493 9,493 9,493 9,493 9,493 9,493 9,493 9,493 9,493 9,493 9,493 9,493 113,914 PIS-SUBT 93.37% 106,362


AGIS FAN Schedule M Temporary Differences AGIS: FAN (Non-CPCN) 361000E-Str & Improv (62) (40) (40) (40) (40) (40) (40) (40) (40) (40) (40) (40) (40) (485) 12CP-DIST 100.00% (485)

AGIS FAN Schedule M Temporary Differences AGIS: FAN (Non-CPCN) 362000E-Other Eq (3,945) (4,118) (4,118) (4,118) (4,118) (4,118) (4,118) (4,118) (4,118) (4,118) (4,118) (4,118) (4,118) (49,419) 12CP-DIST 100.00% (49,419)

AGIS FAN Schedule M Temporary Differences AGIS: FAN (Non-CPCN) 397000-General Communication E (379,030) (228,753) (228,753) (228,753) (228,753) (228,753) (228,753) (228,753) (228,753) (228,753) (228,753) (228,753) (228,753) (2,745,042) PIS-SUBT 93.37% (2,563,046)


AGIS FLISR 1-Plant End Bal AGIS: FLISR (Non-CPCN) 361000E-Str & Improv 24,953,680 25,223,821 25,613,560 26,075,467 26,443,889 26,884,247 27,396,440 27,862,143 28,186,686 28,559,177 29,026,842 29,353,152 29,585,348 27,320,342 12CP-DIST 100.00% 27,320,342

AGIS FLISR 1-Plant End Bal AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 2,068,675 3,014,968 2,141,467 PIS-SUBT 93.37% 1,999,488

AGIS FLISR 1-Plant End Bal AGIS: FLISR (Non-CPCN) 397000-General Communication E 1,258,126 1,280,990 1,303,854 1,326,718 1,349,582 1,372,446 1,395,310 1,418,174 1,441,038 1,463,902 1,486,766 1,509,630 1,532,494 1,395,310 PIS-SUBT 93.37% 1,302,801


AGIS FLISR 20-AFUDC Debt AGIS: FLISR (Non-CPCN) 362000E-Other Eq 648 610 657 704 751 799 847 895 943 991 1,040 1,089 1,138 10,462 12CP-DIST 100.00% 10,462

AGIS FLISR 20-AFUDC Debt AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar 1,192 41 123 206 288 372 455 539 623 708 793 878 482 5,507 PIS-SUBT 93.37% 5,142

20-AFUDC Debt Total 15,969 15,604

AGIS FLISR 21-AFUDC Equity AGIS: FLISR (Non-CPCN) 362000E-Other Eq 1,925 1,859 2,002 2,146 2,290 2,435 2,580 2,727 2,874 3,021 3,169 3,318 3,467 31,887 12CP-DIST 100.00% 31,887

AGIS FLISR 21-AFUDC Equity AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar 3,542 125 375 626 879 1,132 1,387 1,643 1,899 2,157 2,416 2,676 1,469 16,785 PIS-SUBT 93.37% 15,672

21-AFUDC Equity Total 48,673 47,560

AGIS FLISR 22-CWIP End Bal AGIS: FLISR (Non-CPCN) 361000E-Str & Improv (136,266) (122,639) (110,375) (99,338) (89,404) (80,463) (72,417) (65,175) (58,658) (52,792) (47,513) (42,762) (38,485) (78,176) 12CP-DIST 100.00% (78,176)

AGIS FLISR 22-CWIP End Bal AGIS: FLISR (Non-CPCN) 362000E-Other Eq 552,292 596,428 640,753 685,270 729,978 774,879 819,973 865,261 910,744 956,424 1,002,300 1,048,373 1,094,645 821,332 12CP-DIST 100.00% 821,332

AGIS FLISR 22-CWIP End Bal AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar 77,166 154,664 232,496 310,663 389,167 468,009 547,190 626,713 706,578 786,787 867,342 397,444 PIS-SUBT 93.37% 371,094

22-CWIP End Bal Total 1,140,601 1,114,250

AGIS FLISR 4-Book Depr AGIS: FLISR (Non-CPCN) 361000E-Str & Improv 46,776 47,232 47,854 48,655 49,437 50,198 51,095 52,015 52,759 53,415 54,206 54,953 55,479 617,299 12CP-DIST 100.00% 617,299

AGIS FLISR 4-Book Depr AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar 12,314 24,627 24,627 24,627 24,627 24,627 24,627 24,627 24,627 24,627 24,627 24,627 30,260 301,157 PIS-SUBT 93.37% 281,191

AGIS FLISR 4-Book Depr AGIS: FLISR (Non-CPCN) 397000-General Communication E 6,522 6,666 6,786 6,906 7,026 7,146 7,266 7,386 7,506 7,626 7,746 7,866 7,986 87,914 PIS-SUBT 93.37% 82,086

4-Book Depr Total 1,006,371 980,576

AGIS FLISR 65Net-Accum Depr End bal net of RWIP AGIS: FLISR (Non-CPCN) 361000E-Str & Improv (375,883) (411,291) (442,395) (471,344) (505,016) (536,493) (565,911) (598,220) (637,185) (674,836) (709,336) (750,495) (796,121) (574,964) 12CP-DIST 100.00% (574,964)

AGIS FLISR 65Net-Accum Depr End bal net of RWIP AGIS: FLISR (Non-CPCN) 362000E-Other Eq 51,181 51,181 51,181 51,181 51,181 51,181 51,181 51,181 51,181 51,181 51,181 51,181 51,181 51,181 12CP-DIST 100.00% 51,181

AGIS FLISR 65Net-Accum Depr End bal net of RWIP AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar (12,314) (36,941) (61,568) (86,195) (110,822) (135,449) (160,076) (184,703) (209,330) (233,957) (258,584) (283,211) (313,471) (160,509) PIS-SUBT 93.37% (149,867)

AGIS FLISR 65Net-Accum Depr End bal net of RWIP AGIS: FLISR (Non-CPCN) 397000-General Communication E (112,099) (118,339) (124,699) (131,179) (137,779) (144,499) (151,339) (158,299) (165,380) (172,580) (179,900) (187,341) (194,901) (152,180) PIS-SUBT 93.37% (142,090)


AGIS FLISR 6-ADIT Activity AGIS: FLISR (Non-CPCN) 361000E-Str & Improv 21,383 24,353 24,353 24,353 24,353 24,353 24,353 24,353 24,353 24,353 24,353 24,353 24,353 292,242 12CP-DIST 100.00% 292,242

AGIS FLISR 6-ADIT Activity AGIS: FLISR (Non-CPCN) 362000E-Other Eq (100) (197) (197) (197) (197) (197) (197) (197) (197) (197) (197) (197) (197) (2,368) 12CP-DIST 100.00% (2,368)

AGIS FLISR 6-ADIT Activity AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar 6,594 10,268 10,268 10,268 10,268 10,268 10,268 10,268 10,268 10,268 10,268 10,268 10,268 123,219 PIS-SUBT 93.37% 115,050

AGIS FLISR 6-ADIT Activity AGIS: FLISR (Non-CPCN) 397000-General Communication E 3,722 3,719 3,719 3,719 3,719 3,719 3,719 3,719 3,719 3,719 3,719 3,719 3,719 44,627 PIS-SUBT 93.37% 41,668



of 239





AGIS FLISR 74-ADIT End Bal AGIS: FLISR (Non-CPCN) 361000E-Str & Improv (1,698,388) (1,722,741) (1,747,095) (1,771,448) (1,795,802) (1,820,155) (1,844,508) (1,868,862) (1,893,215) (1,917,569) (1,941,922) (1,966,276) (1,990,629) (1,844,508) 12CP-DIST 100.00% (1,844,508)

AGIS FLISR 74-ADIT End Bal AGIS: FLISR (Non-CPCN) 362000E-Other Eq (8,924) (8,727) (8,529) (8,332) (8,135) (7,937) (7,740) (7,543) (7,346) (7,148) (6,951) (6,754) (6,556) (7,740) 12CP-DIST 100.00% (7,740)

AGIS FLISR 74-ADIT End Bal AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar (87,319) (97,588) (107,856) (118,124) (128,392) (138,661) (148,929) (159,197) (169,465) (179,734) (190,002) (200,270) (210,538) (148,929) PIS-SUBT 93.37% (139,055)

AGIS FLISR 74-ADIT End Bal AGIS: FLISR (Non-CPCN) 397000-General Communication E (85,346) (89,065) (92,783) (96,502) (100,221) (103,940) (107,659) (111,378) (115,097) (118,816) (122,535) (126,254) (129,973) (107,659) PIS-SUBT 93.37% (100,521)


AGIS FLISR OM AGIS: FLISR (Non-CPCN) 58800-Dist Oper Misc Exp 29,661 605 17,390 27,118 835 192 75,801 DISTOPX 99.63% 75,521

AGIS FLISR OM AGIS: FLISR (Non-CPCN) - Adjust to TY Level 58800-Dist Oper Misc Exp (2,023) 27,638 27,638 27,033 10,248 520 27,638 27,638 27,638 26,803 27,638 27,446 255,855 DISTOPX 99.63% 254,908

AGIS FLISR OM AGIS: FLISR (Non-CPCN) 58300-Dist Oper Overhead Lines 444 49 149 55 212 208 1,118 PIS-P/S 100.00% 1,118

AGIS FLISR OM AGIS: FLISR (Non-CPCN) 59300-Dist Mtc of Overhead Lines 8,310 10,337 8,307 12,761 15,060 9,834 9,307 7,387 5,644 2,263 8,450 6,906 104,567 PIS-P/S 100.00% 104,567

AGIS FLISR OM AGIS: FLISR (Non-CPCN) 59400-Dist Mt of Undergrnd Line 3 31 10 45 PIS-P/S 100.00% 45

AGIS FLISR OM AGIS: FLISR (Non-CPCN) - Adjust to TY Level 58300-Dist Oper Overhead Lines (444) (49) (149) (55) (212) (208) (1,118) PIS-P/S 100.00% (1,118)

AGIS FLISR OM AGIS: FLISR (Non-CPCN) - Adjust to TY Level 59300-Dist Mtc of Overhead Lines 9,810 10,865 14,744 7,824 7,375 14,450 13,744 11,966 14,941 20,788 10,903 9,981 147,390 PIS-P/S 100.00% 147,390

AGIS FLISR OM AGIS: FLISR (Non-CPCN) - Adjust to TY Level 59400-Dist Mt of Undergrnd Line (3) (31) (10) (45) PIS-P/S 100.00% (45)

OM Total 583,613 582,386

AGIS FLISR Schedule M Permanent Differences AGIS: FLISR (Non-CPCN) 361000E-Str & Improv 401 406 406 406 406 406 406 406 406 406 406 406 406 4,868 12CP-DIST 100.00% 4,868

AGIS FLISR Schedule M Permanent Differences AGIS: FLISR (Non-CPCN) 362000E-Other Eq (1,925) (1,859) (2,002) (2,146) (2,290) (2,435) (2,580) (2,727) (2,874) (3,021) (3,169) (3,318) (3,467) (31,887) 12CP-DIST 100.00% (31,887)

AGIS FLISR Schedule M Permanent Differences AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar (3,472) 1,183 933 682 429 176 (79) (335) (591) (849) (1,108) (1,368) (161) (1,089) PIS-SUBT 93.37% (1,017)

AGIS FLISR Schedule M Permanent Differences AGIS: FLISR (Non-CPCN) 397000-General Communication E 99 107 107 107 107 107 107 107 107 107 107 107 107 1,279 PIS-SUBT 93.37% 1,194

Schedule M Permanent Differences Total (26,829) (26,842)

AGIS FLISR Schedule M Temporary Differences AGIS: FLISR (Non-CPCN) 361000E-Str & Improv (86,914) (99,277) (99,277) (99,277) (99,277) (99,277) (99,277) (99,277) (99,277) (99,277) (99,277) (99,277) (99,277) (1,191,321) 12CP-DIST 100.00% (1,191,321)

AGIS FLISR Schedule M Temporary Differences AGIS: FLISR (Non-CPCN) 362000E-Other Eq 406 800 800 800 800 800 800 800 800 800 800 800 800 9,594 12CP-DIST 100.00% 9,594

AGIS FLISR Schedule M Temporary Differences AGIS: FLISR (Non-CPCN) 303004-Intg Misc Computr Softwar (26,719) (41,605) (41,605) (41,605) (41,605) (41,605) (41,605) (41,605) (41,605) (41,605) (41,605) (41,605) (41,605) (499,256) PIS-SUBT 93.37% (466,156)

AGIS FLISR Schedule M Temporary Differences AGIS: FLISR (Non-CPCN) 397000-General Communication E (15,082) (15,068) (15,068) (15,068) (15,068) (15,068) (15,068) (15,068) (15,068) (15,068) (15,068) (15,068) (15,068) (180,819) PIS-SUBT 93.37% (168,831)



of 239



Schedule DAB-1-157_Adjust Distributed Intelligence

At December 2022

Line


Depreciation


Schedule M

Temporary

Schedule M

Permanent

Differences

20-AFUDC Debt 21-AFUDC Equity 22-CWIP End Bal OM

1 Electric

2 Adjust Distributed Intelligence (DI)

3 Dec - 2021 (393,447) 2,342 13,476 (2,342) (1,123) 4,562 (24,890) 8,387 24,925 8,966,841 401,868

4 Jan - 2022 (393,447) 7,026 (58,098) (4,684) 71,574 (290,749) (32,251) 11,401 34,749 12,509,235 401,868

5 Feb - 2022 (393,447) 11,710 (129,672) (4,684) 71,574 (290,749) (43,739) 15,170 46,237 16,066,886 401,868

6 Mar - 2022 (393,447) 16,394 (201,245) (4,684) 71,574 (290,749) (55,277) 18,955 57,774 19,639,859 401,868

7 Apr - 2022 (393,447) 21,077 (272,819) (4,684) 71,574 (290,749) (64,738) 22,059 67,235 21,914,306 401,868

8 May - 2022 (393,447) 25,761 (344,392) (4,684) 71,574 (290,749) (72,114) 24,479 74,611 24,198,549 401,868

9 Jun - 2022 (393,447) 30,445 (415,966) (4,684) 71,574 (290,749) (79,522) 26,910 82,019 26,492,631 401,868

10 Jul - 2022 (393,447) 35,129 (487,540) (4,684) 71,574 (290,749) (86,961) 29,351 89,459 28,796,593 401,868

11 Aug - 2022 30,652,665 (144,985) (559,113) 180,114 71,574 (290,749) (45,968) 15,901 48,465 401,868

12 Sep - 2022 30,652,665 (509,898) (630,687) 364,913 71,574 (290,749) 2,497 401,868

13 Oct - 2022 30,652,665 (874,811) (702,260) 364,913 71,574 (290,749) 2,497 401,868

14 Nov - 2022 30,652,665 (1,239,723) (773,834) 364,913 71,574 (290,749) 2,497 401,868

15 Dec - 2022 30,652,665 (1,604,636) (845,408) 364,913 71,574 (290,749) 2,497 401,868

16 13MA/Total/BOY-EOY 11,547,366 (324,936) (415,966) 1,606,978 858,883 (3,488,985) (470,581) 164,226 500,549 12,198,838 4,822,410


of 239



Schedule DAB-1-158_Eliminate Comanche Early Retire Activity


Line


1 Eliminate Comanche Early Retire Activity

2 Electric

3 Dec - 2021

4 Jan - 2022

5 Feb - 2022

6 Mar - 2022

7 Apr - 2022

8 May - 2022

9 Jun - 2022

10 Jul - 2022

11 Aug - 2022

12 Sep - 2022

13 Oct - 2022

14 Nov - 2022

15 Dec - 2022 296,058,412 (177,661,052) 14,207,643

13MA/Total/BOY-EOY 22,773,724 (13,666,235) 1,092,896


of 239



Schedule DAB-1-159_Eliminate EV Capital


Line


Depreciation


Schedule M

Temporary

Schedule M

Permanent

Differences

20-AFUDC Debt 21-AFUDC Equity 22-CWIP End Bal

1 Eliminate EV Capital

2 Electric

3 Dec - 2021 (12,573,062) 321,300 344,503 (93,908) (28,709) 116,901 19,695 (6,679) (19,851) (5,854,453)

4 Jan - 2022 (14,939,712) 435,875 428,852 (114,637) (84,349) 343,469 17,422 (6,159) (18,772) (5,478,912)

5 Feb - 2022 (17,183,144) 569,658 513,201 (133,845) (84,349) 343,469 16,431 (5,834) (17,781) (5,225,272)

6 Mar - 2022 (19,348,448) 721,811 597,550 (152,215) (84,349) 343,469 15,735 (5,605) (17,085) (5,048,836)

7 Apr - 2022 (21,460,366) 891,785 681,900 (170,037) (84,349) 343,469 15,246 (5,445) (16,595) (4,925,136)

8 May - 2022 (23,535,030) 1,079,204 766,249 (187,481) (84,349) 343,469 14,902 (5,332) (16,252) (4,838,234)

9 Jun - 2022 (25,583,551) 1,283,803 850,598 (204,661) (84,349) 343,469 14,661 (5,253) (16,010) (4,777,154)

10 Jul - 2022 (27,687,606) 1,505,696 934,947 (221,963) (84,349) 343,469 14,829 (5,308) (16,178) (4,906,535)

11 Aug - 2022 (29,830,657) 1,745,286 1,019,297 (239,659) (84,349) 343,469 15,183 (5,424) (16,533) (4,997,391)

12 Sep - 2022 (32,001,090) 2,002,848 1,103,646 (257,632) (84,349) 343,469 15,432 (5,506) (16,782) (5,061,196)

13 Oct - 2022 (34,116,847) 2,278,277 1,187,995 (275,491) (84,349) 343,469 15,269 (5,453) (16,619) (4,933,689)

14 Nov - 2022 (36,194,197) 2,571,178 1,272,344 (292,963) (84,349) 343,469 14,919 (5,337) (16,268) (4,844,122)

15 Dec - 2022 (38,318,475) 2,881,577 1,356,693 (310,469) (84,349) 343,469 15,010 (5,367) (16,360) (4,953,522)

13MA/Total/BOY-EOY (25,597,860) 1,406,792 850,598 (2,561,053) (1,012,191) 4,121,634 185,039 (66,023) (201,235) (5,064,958)


of 239



Schedule DAB-1-160_Eliminate Low Income Community Solar Gardens

Line


Depreciation

Expense

1 Eliminate Low Income Community Solar Gardens

2 Electric

3 Dec - 2021 (7,864,530) (248,281) 104,987 (26,652)

4 Jan - 2022 (7,864,530) (221,628) 132,753 (26,652)

5 Feb - 2022 (7,864,530) (194,976) 160,519 (26,652)

6 Mar - 2022 (7,864,530) (168,324) 188,285 (26,652)

7 Apr - 2022 (7,864,530) (141,672) 216,051 (26,652)

8 May - 2022 (7,864,530) (115,019) 243,817 (26,652)

9 Jun - 2022 (7,864,530) (88,367) 271,583 (26,652)

10 Jul - 2022 (7,864,530) (61,715) 299,349 (26,652)

11 Aug - 2022 (7,864,530) (35,063) 327,114 (26,652)

12 Sep - 2022 (7,864,530) (8,410) 354,880 (26,652)

13 Oct - 2022 (7,864,530) 18,242 382,646 (26,652)

14 Nov - 2022 (7,864,530) 44,894 410,412 (26,652)

15 Dec - 2022 (7,864,530) 71,546 438,178 (26,652)

16 13MA/Total/BOY-EOY (7,864,530) (88,367) 271,583 (319,827)


of 239



Schedule DAB-1-161_Eliminate Ponnequin Wind Assets


Line

No.Adjustment Category Reserve for Depr ADIT

1 Eliminate Ponnequin Wind Assets

2 Electric

3 Dec - 2021 (3,134,243) 13,651

4 Jan - 2022 (3,134,243) 13,651

5 Feb - 2022 (3,134,243) 13,651

6 Mar - 2022 (3,134,243) 13,651

7 Apr - 2022 (3,134,243) 13,651

8 May - 2022 (3,134,243) 13,651

9 Jun - 2022 (3,134,243) 13,651

10 Jul - 2022 (3,134,243) 13,651

11 Aug - 2022 (3,134,243) 13,651

12 Sep - 2022 (3,134,243) 13,651

13 Oct - 2022 (3,134,243) 13,651

14 Nov - 2022 (3,134,243) 13,651

15 Dec - 2022 (3,134,243) 13,651

13MA/Total/BOY-EOY (3,134,243) 13,651


of 239



Schedule DAB-1-163_ADIT IRS Prorate


Line

No.RIS-Financial Category Year 3 Dec

Steam

Production

Hydro

Production

Other

ProductionTransmission

Customer

InstallationsMeters

Distribution

Pri/Sec

Distribution

Primary

Distribution

Secondary

Service Lines &

Transformers

Street Lighting &

Signals

Distribution

SubsGeneral Common

Common-

Intangible

Acquisition

Adjustments

1 6-ADIT Activity Dec - 2022 (26,978,454) (1,316,446) 30,862,674 10,539,365 (64,038) 5,657,562 (180,927) 4,775,119 (1,593,425) (1,026,102) (126,688) 1,518,414 6,056,211 (85,179) 1,343,991 3,048,947

2 66-Excess ADIT Activity Dec - 2022

3 68-Prefunded ADIT Activity Dec - 2022

4 Total (26,978,454) (1,316,446) 30,862,674 10,539,365 (64,038) 5,657,562 (180,927) 4,775,119 (1,593,425) (1,026,102) (126,688) 1,518,414 6,056,211 (85,179) 1,343,991 3,048,947

5

6 Proration Factor 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758 0.536758

7

8 Prorated ADIT (14,480,901) (706,613) 16,565,787 5,657,089 (34,373) 3,036,742 (97,114) 2,563,083 (855,284) (550,768) (68,001) 815,021 3,250,720 (45,720) 721,398 1,636,547


of 239



Schedule DAB-1-163_ADIT IRS Prorate


Line

No.RIS-Financial Category Year 3 Dec

1 6-ADIT Activity Dec - 2022

2 66-Excess ADIT Activity Dec - 2022

3 68-Prefunded ADIT Activity Dec - 2022

4 Total

5

6 Proration Factor

7

8 Prorated ADIT

Prefunded Prod PreFunded TranExcess

Production

(36,775)

239,094 (241,263)

239,094 (241,263) (36,775)

0.536758 0.536758 0.536758

128,335 (129,500) (19,740)


of 239



Schedule DAB -1-164 Adjust Inventory


Line

No.Category Functional Category Time Period

Materials & Supplies

End Bal

1 Adjust Inventory Other Rate Base Dec - 2021 655,231

2 Adjust Inventory Other Rate Base Jan - 2022 1,310,462

3 Adjust Inventory Other Rate Base Feb - 2022 1,965,693

4 Adjust Inventory Other Rate Base Mar - 2022 2,620,924

5 Adjust Inventory Other Rate Base Apr - 2022 3,276,155

6 Adjust Inventory Other Rate Base May - 2022 3,931,386

7 Adjust Inventory Other Rate Base Jun - 2022 4,586,617

8 Adjust Inventory Other Rate Base Jul - 2022 5,241,848

9 Adjust Inventory Other Rate Base Aug - 2022 5,897,079

10 Adjust Inventory Other Rate Base Sep - 2022 6,552,310

11 Adjust Inventory Other Rate Base Oct - 2022 7,207,541

12 Adjust Inventory Other Rate Base Nov - 2022 7,862,772

13 Adjust Inventory Other Rate Base Dec - 2022 8,518,003

13MA/Total/BOY-EOY 4,586,617


of 239



Schedule DAB-1-165_CEPA Revenue Collected


Line

No.Adjustment Category Reserve for Depr

Regulatory

Liabilities

1 CEPA Revenue Collected

2 Electric

3 Dec - 2021 29,388,441 (30,068,251)

4 Jan - 2022 31,570,960 (32,250,771)

5 Feb - 2022 33,753,479 (34,433,292)

6 Mar - 2022 35,935,998 (36,615,812)

7 Apr - 2022 38,118,517 (38,798,332)

8 May - 2022 40,301,036 (40,980,853)

9 Jun - 2022 42,483,555 (43,163,373)

10 Jul - 2022 44,666,074 (45,345,893)

11 Aug - 2022 46,848,593 (47,528,414)

12 Sep - 2022 49,031,112 (49,710,934)

13 Oct - 2022 51,213,631 (51,893,455)

14 Nov - 2022 53,396,150 (54,075,975)

15 Dec - 2022 (52,778,961) (56,258,495)

13MA/Total/BOY-EOY 34,148,353 (43,163,373)


of 239



Schedule DAB-1-166_Eliminate Regualtory Asset/Liability


Line

No.Adjustment Category Reserve for Depr

1 Eliminate Regulatory Asset/Liabilities

2 Electric

3 Dec - 2021

4 Jan - 2022

5 Feb - 2022

6 Mar - 2022

7 Apr - 2022

8 May - 2022

9 Jun - 2022

10 Jul - 2022

11 Aug - 2022

12 Sep - 2022

13 Oct - 2022

14 Nov - 2022

15 Dec - 2022 (10,513,974)

13MA/Total/BOY-EOY (808,767)


of 239


Schedule DAB-1-211_Other Revenue

At December 2022


Line

No.Year 3 Dec FERC Function Account Revenue Footnote Base Adjustment Total

1 Dec - 2022 Other Revenues 447 Other Revenue 289,288,339 289,288,339

2 Dec - 2022 Other Revenues 447 Other Revenue ADJ (2,286,781) 2,286,781

3 Dec - 2022 Other Revenues 450 Late Payment Revenue 2,459,196 2,459,196

4 Dec - 2022 Other Revenues 450 Late Payment Revenue - E Residential 3,765,036 (3,765,036)

5 Dec - 2022 Other Revenues 451 Meter Turn-on and Succession 1,110,660 1,110,660

6 Dec - 2022 Other Revenues 451 Returned Check Charge 449,592 449,592

7 Dec - 2022 Other Revenues 451 Other Electric Operating Revenues - Misc service revenues 3,970,200 237,531 4,207,731

8 Dec - 2022 Other Revenues 451 Other Electric Operating Revenues - Bad Debt Conces (348,672) 348,672

9 Dec - 2022 Other Revenues 454 Other Rentals 7,383,576 7,383,576

10 Dec - 2022 Other Revenues 456 Renewable Connect 5,392,297 (5,392,297)

11 Dec - 2022 Other Revenues 456 Schedule 13 - Network Transmission Revenue (18) 44,020,566 (44,020,566)

12 Dec - 2022 Other Revenues 456 Schedule 16 - Flex Reserve Service 3,399,869 3,399,869

13 Dec - 2022 Other Revenues 456 Schedule 8 - Non-Firm Point to Point Transmission Revenue 4,332,115 4,332,115

14 Dec - 2022 Other Revenues 456 Schedule 7 & 8 - Firm Point to Point Wheeling 969,120 969,120

15 Dec - 2022 Other Revenues 456 Schedule 7 & 8 - Firm Point to Point Wheeling - ADJ (16) 12,106,368 (12,106,368)

16 Dec - 2022 Other Revenues 456 Schedule 7 & 8 - Contracts Transmission Revenue 224,400 224,400

17 Dec - 2022 Other Revenues 456 Schedule 1 - Scheduling, System Control & Dispatch 1,304,941 1,304,941

18 Dec - 2022 Other Revenues 456 Schedule 1 - Scheduling, System Control & Dispatch - ADJ (19) 725,028 (725,028)

19 Dec - 2022 Other Revenues 456 Schedule 2 - Reactive Supply & Voltage Control 3,763,007 3,763,007

20 Dec - 2022 Other Revenues 456 Schedule 3 - Regulation & Frequency Response 4,336,649 4,336,649

21 Dec - 2022 Other Revenues 456 Schedule 5 - Spinning Reserve 2,799,585 2,799,585

22 Dec - 2022 Other Revenues 456 Schedule 6 - Supplemental Spinning Reserve 826,597 826,597

23 Dec - 2022 Other Revenues 456 FERC Assessment (20) 493,208 (493,208)

24 Dec - 2022 Other Revenues 456 Joint Operating Revenue (1) (1,772,669) 1,772,669

25 Dec - 2022 Other Revenues 456 Comanche 3 Common Facility Revenue 2,631,588 2,631,588

26 Dec - 2022 Other Revenues 456 Distribution Ownership 1,796,292 1,796,292

27 Dec - 2022 Other Revenues 456 Other Miscellaneous Revenue 1,597,765 1,597,765

28 Dec - 2022 Other Revenues 456 PacifiCorp Exchange Fee 4,500,000 4,500,000

29 Dec - 2022 Other Revenues 456 Transmission Loss Revenue (17) 413,689 413,689

30 Dec - 2022 Other Revenues 456 Water Rights 279,922 279,922

31 Dec - 2022 Other Revenues 456 CIP Performance Revenue (7) (371,772) 371,772

31 Dec - 2022 Other Revenues 456 Future Use Earnings (974,769) (974,769)

32 Dec - 2022 Other Revenues 456 Interruptible Service Option Credit (ISOC) (10) 26,181,838 (26,181,838)

33 Dec - 2022 Subtotal Dec - 2022 425,741,549 (88,641,686) 337,099,863

456 - Details: Other Miscellaneous Revenue

QF Service Charge (2,640) (2,640)

Vendor Tax Fees 1,513,116 1,513,116

Interconnection O&M 87,289 87,289

Other Miscellaneous Revenue 1,597,765 1,597,765

Footnotes: (1) ELIMINATE REVENUES FROM JOINT OPERATING AGREEMENT

(7) ELIMINATE CONSERVATION IMPROVEMENT PROGRAM (CIP)

(10) ELIMINATE INTERRUPTIBLE SERVICE OPTION CREDIT (ISOC)

(16) ELIMINATE SCHEDULE 7: POINT-TO-POINT, LONG-TERM FIRM REVENUES

(17) RECLASS ACTUAL TRANSMISSION LOSS REVENUES FROM FERC ACCOUNT 447 TO 456.1

(18) ELIMINATE SCHEDULE 13: FIRM NETWORK TRANSMISSION REVENUE

(19) ELIMINATE SCHEDULE 1: POINT-TO-POINT, LONG-TERM FIRM REVENUES

(20) ELIMINATE FERC ASSESSMENT PASS-THROUGH REVENUES


of 239

Schedule_DAB_1_212

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Schedule DAB-1-212_Adjust_Charges for Rendering Services

12 Months Ended December 2022

Non-Gratuitous Services

1 1. Holding Poles:

2

3 Charges Under Current Rate (Minimum 4 Hours):

4

5 Current Charge (From Tariff) Proposed Charge Increase (Decrease) Billing Determinants Change in Revenue

6 $1,021.00 $1,150.00 $129.00 18 $2,322.00

7

8

9 Each Additional Hour:


11 $255.00 $288.00 $33.00 13 $429.00

12

13

14 2. Line Covering - Primary

15 Minimum - 3 Hours

16 Charges Under Current Rate:

17


19 $1,138.00 $1,272.00 $134.00 13 $1,742.00

20

21



24 $379.00 $424.00 $45.00 1 $45.00

25

26

27 3. Line Covering - Secondary

28 Minimum 2 Hours


30


32 $491.00 $545.00 $54.00 5 $270.00

33

34



37 $245.00 $273.00 $28.00 1 $28.00

38

39

40 4. Relocate Overhead Loop

41 Minimum 2 Hours


43


45 $286.00 $317.00 $31.00 92 $2,852.00

46

47



50 $143.00 $159.00 $16.00 4 $64.00

51

52


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Schedule_DAB_1_212

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53 5. Connect / Reconnect Loop

54 Minimum 2 Hours


56


58 $206.00 $232.00 $26.00 2,638 $68,588.00

59

60



63 $103.00 $116.00 $13.00 57 $741.00

64

65

66 6. Transformer Opening

67 Minimum 1 Hour


69


71 $111.00 $124.00 $13.00 496 $6,448.00

72

73



76 $111.00 $124.00 $13.00 223 $2,899.00

77

78

79 7. Trip Charges



82 $46.00 $52.00 $6.00 38 $228.00

83

84

85 8. Institute / Reinstitute Service - Electric Only 24 Hour - Premise Visit

86


88 $45.00 $48.00 $3.00 1,581 $4,743.00

89

90

91 9. Institute / Reinstitute Service - Electric Only 12 Hour - Premise Visit


93 $86.00 $90.00 $4.00 1,368 $5,472.00

94

95

96 10. Institute / Reinstitute Service - Electric Only No premise Visit

97


99 $10.00 $10.00 $0.00 100 $0.00

100


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Schedule_DAB_1_212

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101

102 11. Institute / Reinstitute G&E Service - No premise Visit

103


105 $8.00 $10.00 $2.00 6 $12.00

106

107

108 12. Institute / Reinstitute G&E Service - 24 HR - Premise Visit

109


111 $107.00 $109.00 $2.00 110,937 $221,874.00

112

113 13. Institute / Reinstitute G&E Service - 12 HR - Premise Visit

114


116 $150.00 $153.00 $3.00 1,762 $5,286.00

117

118

119

120 14. Service Work

121

122 Standard Rate


124 $87.00 $99.00 $12.00 1,875 $22,500.00

125

126 Over-Time Rate


128 $109.00 $121.00 $12.00 500 $6,000.00

129

130 Weekend Rate


132 $130.00 $143.00 $13.00 125 $1,625.00

133

134

135


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Schedule_DAB_1_212

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136 15. Final Meter Reading

137

138 Current Charge Proposed Charge Increase (Decrease) Billing Determinants Change in Revenue

139 $24.00 $25.00 $1.00 144 $144.00

140

141

142

143

144 16. Return Check Fee


146 $15.00 $15.00 $0.00 42,126 $0.00

147

148

149

150 17. Reports

151

152 A. Non-Standard Batched Customer Report Charge, per Report:


154 $291.00 $291.00 $0.00 8 $0.00

155

156 B. Non-Standard Aggregated Data Report Charge, per Hour


158 $65.00 $65.00 $0.00 10 $0.00

159

160 TOTAL CHANGE $354,312.00


of 239

Schedule_DAB_1_212

Page 52 of 96





Street Light Maintenance

LABOR Existing Charge Proposed Charge Billed Hours Existing Total Proposed Total

Straight Time 57.00$ 71.00$ 37,260 2,123,833$ 2,645,476$

Overtime 94.00$ 106.50$ 1,339 125,897$ 142,638$

Double Time 112.00$ 142.00$ - -$ -$

LABOR TOTAL 38,600 2,249,729$ 2,788,114$

VEHICLE

Existing Charge Proposed Charge Billed Hours Original Total Charges Billed Hours Total Existing Revenue Proforma Adjustment

1/2 T. Pick-Up Truck (12 Series)

Per Hour 8.69$ 8.70$ 6,832 45,496.93$ 5,235.55 45,496.93$ 45,549.29$

3/4 or 1 T. Truck Special Body 6,200 - 9,600 GVW (18 series)

Per Hourly Rate 11.83$ 11.83$ 576 5,221.41$ 441.37 5,221.41$ 5,221.41$

1 T. Truck Special Body 10,000-16,000 GVW (20 series)

Per Hourly Rate 19.26$ 19.31$ 7,347 108,433.61$ 5,629.99 108,433.61$ 108,715.11$

Utility Truck (21 series)

Per Hourly Rate 15.76$ 15.79$ 114 1,376.64$ 87.35 1,376.64$ 1,379.26$

Welding Truck (26 series)

Per Hourly Rate 11.34$ 11.35$ 471 4,095.67$ 361.17 4,095.67$ 4,099.28$

Line Center Mount Truck (30 series)

Per Hourly Rate 19.41$ 19.41$ 1,083 16,102.73$ 829.61 16,102.73$ 16,102.73$

2 Ton Truck (31 Series)

Per Hourly Rate 30.44$ 30.44$ 66.66 1,554.88$ 51.08 1,554.88$ 1,554.88$

Boom Truck (32 series)

Per Hourly Rate 25.60$ 25.60$ 1,091 21,408.00$ 836.25 21,408.00$ 21,408.00$

35 foot one-man bucket truck (33 series)

Per Hourly Rate 20.15$ 21.81$ 4,573 70,613.06$ 3,504.37 70,613.06$ 76,430.31$


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Schedule_DAB_1_212

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Per Hourly Rate 23.32$ 24.16$ 1,360 24,302.24$ 1,042.12 24,302.24$ 25,177.62$


Per Hourly Rate 18.64$ 27.66$ 804 11,483.73$ 616.08 11,483.73$ 17,040.77$

85 foot and higher two-man bucket truck (37 series)

Per Hourly Rate 35.09$ 35.09$ 23 609.51$ 17.37 609.51$ 609.51$

Dump Truck (38 series)

Per Hourly Rate 23.06$ 23.06$ 67 1,177.90$ 51.08 1,177.90$ 1,177.90$

Trencher (44 series)

Per Hourly Rate 11.45$ 11.45$ 25 222.24$ 19.41 222.24$ 222.24$

Earthing Machine, truck or trailer mounted (46 series)

Per Hourly Rate 100.00$ 100.00$ 67 5,108.00$ 51.08 5,108.00$ 5,108.00$

Portable welder or air compressor (58 series)

Per Hourly Rate 6.83$ 6.83$ 1,887 9,879.25$ 1,446.45 9,879.25$ 9,879.25$

Multiple Axle Trailer (61 series)

Per Hourly Rate 4.81$ 4.81$ 35 130.21$ 27.07 130.21$ 130.21$

Backhoe (62 Series)

Per Hourly Rate 15.53$ 15.53$ 66.66 793.27$ 51.08 793.27$ 793.27$

Misc. Boring & Restoration Truck (63 Series)

Per Hourly Rate 37.57$ 37.57$ 66.66 1,919.08$ 51.08 1,919.08$ 1,919.08$

Misc. Boring & Restoration Truck (64 Series)

Per Hourly Rate 23.97$ 23.97$ 66.66 1,224.39$ 51.08 1,224.39$ 1,224.39$

VEHICLE TOTAL 331,152.75$ 331,152.74$ 343,742.50$

TOTAL PROFORMA

REVENUE ADJUSTMENT 331,152.75$ 2,580,882.12$ 3,131,856.59$

550,974.47$


of 239



Schedule DAB-1-220_Direct Assign_Costs


Line

No.Schedule DAB-1-220_Direct Assign_Costs PSCO Electric

1 Direct Assign Customer Expenses

2 90300-Cust Acct Recrds &Coll

3 PSC CPUC (449,010)

4 PSC FERC 449,010

5 Subtotal 90300-Cust Acct Recrds &Coll

6

7 Direct Assign Dues

8 93020-A&G Misc General Exp

9 PIS-TOT (1,044,953)

10 PSC CPUC 1,044,953

11 Subtotal 93020-A&G Misc General Exp

12

13 Direct Assign Meter Investment

14 370000E-Distribution Meter

15 PSC CPUC (6,670,494)

16 Subtotal 370000E-Distribution Meter (6,670,494)

17

18 370000EWHLS-Distribution Meter

19 PSC FERC 6,670,494

20 Subtotal 370000EWHLS-Distribution Meter 6,670,494

21

22 Direct Assign Regulatory Expenses

23 92800-A&G Regulatory Comm Exp

24 LABXAG (10,811,150)

25 PSC CPUC 10,023,098

26 PSC FERC 788,052

27 Subtotal 92800-A&G Regulatory Comm Exp

28

29 Direct Assign WECC and PEAK Fees

30 56180-Rel/Plan/Standards Dev Serv

31 ENERGY (2,785,234)

32 PSC CPUC 2,785,234

33 Subtotal 56180-Rel/Plan/Standards Dev Serv

34

35 PSCO - Dist Subs Direct Assigned Cost

36 DIST-Direct- Land/ Struct & Improv/ Station Equipment

37 12CP-DIST (20,923,864)

38 PSC CPUC 14,660,684

39 PSC FERC 6,263,180

40 Subtotal DIST-Direct- Land/ Struct & Improv/ Station Equipment

41

42 Rent Details

43 93100-A&G Rents

44 LABXAG (15,473,687)

45 PSC CPUC 15,473,687

46 Subtotal 93100-A&G Rents

47

48 Total


of 239



Schedule DAB-1-221_Adjust_Property Tax


Line

No.Category Per Book

PSCO Utility Property Tax

Allocator

Adjust Property Tax to

Future Level

Property tax Adjusted to

2022 level

1 408100-Tax Other Than Income Tax - Property

2 Electric 163,066,155 74.03% 26,395,295 189,461,450

3 Gas 53,395,327 25.54% 9,107,723 62,503,050

4 Thermal 964,834 0.42% 150,667 1,115,501

6 Total 217,426,316 100.00% 35,653,685 253,080,001

PSC Electric 189,461,450

Jurisdictional Allocator (PIS-TOT) 93.49%PSC Electric Allocated cost 177,135,533


of 239



Schedule DAB-1-222_Adjust_DSM


Line

No.Category Dec - 2022

1 Approved Level of Base DSM Costs 89,263,631

2

3 Total DSM Costs 122,731,605

4

5 Adjustment (1)(33,467,974)

6

7(1) Adjust DSM expenses to the level of DSM costs approved by the Commission in the 2009 Rate Case.


of 239



Schedule DAB-1-223_Adjust_HFU Asset Debt Recovery


Line

No.Year 3 Monthly 13 months Electric

1 Dec - 2021 (26,183,391)

2 Jan - 2022 (26,183,391)

3 Feb - 2022 (26,183,391)

4 Mar - 2022 (26,183,391)

5 Apr - 2022 (26,183,391)

6 May - 2022 (26,183,391)

7 Jun - 2022 (26,183,391)

8 Jul - 2022 (26,183,391)

9 Aug - 2022 (26,183,391)

10 Sep - 2022 (26,183,391)

11 Oct - 2022 (26,183,391)

12 Nov - 2022 (26,183,391)

13 Dec - 2022 (26,183,391)

14

15 Year End Balance (26,183,391)

16 Cost of Debt 3.72%

17 Future Use Earnings at Debt Rate (974,769)

18

19

20(1) Adjustment to miscellaneous service revenue for the debt recovery of the Southeast Water Rights.


of 239



Schedule DAB-1-224_Adjust_Aviation Expense


Line

No.Schedule DAB-1-224_Adjust_Aviation Expense

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct


Adjustment

PercentAdjustment

1 Eliminate Aviation Expenses

2 Labor

3 408101-Tax Other Than Income Tax - Payroll (24,714) PSCO Labor 67.22% (16,613) (16,613) 96.00% (15,948)

4 92000-A&G Salaries (468,282) PSCO 12-3 Factor 73.88% (345,982) (345,982) 96.00% (332,127)

5 92500-A&G Injuries & Damages (4,124) PSCO Labor 67.22% (2,773) (2,773) 96.00% (2,661)

6 926000-Employee pensions and benefits (67,214) PSCO Labor 67.22% (45,182) (45,182) 96.00% (43,373)

7 Subtotal Labor (564,335) (410,550) (410,550) (394,109)

8

9 Non-Labor

10 92100-A&G Office & Supplies (269,718) PSCO 12-3 Factor 73.88% (199,276) (199,276) 96.00% (191,296)

11 92300-A&G Outside Services (52,813) PSCO 12-3 Factor 73.88% (39,020) (39,020) 96.00% (37,457)

12 92400-A&G Property Insurance (17,693) PSCO 12-3 Factor 73.88% (13,072) (13,072) 96.00% (12,548)

13 93100-A&G Rents (447,459) PSCO 12-3 Factor 73.88% (330,597) (330,597) 96.00% (317,358)

14 93500-A&G Maint of Gen PLT (61,992) PSCO 12-3 Factor 73.88% (45,802) (45,802) 96.00% (43,968)

15 Subtotal Non-Labor (849,674) (627,767) (627,767) (602,629)

16

17 Subtotal Eliminate Aviation Expenses (1,414,009) (1,038,317) (1,038,317) (996,738)

Compare corporate aircraft costs to equivalent commercial aircraft to determine the percentage:

City Trips Per Route Average Cost

Total

Commercial

Equivalent

Cost

Amarillo - Denver 11 447.66$ 4,924.21$

Amarillo - Minneapolis 25 450.61$ 11,265.36$

Denver - Amarillo 10 466.19$ 4,661.90$

Denver - Minneapolis 281 312.55$ 87,825.79$

Minneapolis - Amarillo 23 482.49$ 11,097.21$

Minneapolis - Denver 270 272.02$ 73,444.95$

193,219.42$

Total PSCo Cost (PSCo portion = 29.3052%) 29.3052% 56,623.34$

Derive % = (1-PSC Commercial equivalent/Total Aviation Expense) 96.00%


of 239



Schedule DAB-1-227_Adjust_Food and Beverages


Line

No.Category

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct


1 Eliminate Food and Beverage Expenses

2 92100-A&G Office & Supplies

3 PSCo

4 Employee Expenses Airfare PSCO Electric Direct (4,751) (4,751)

5 Employee Expenses Car Rental PSCO Electric Direct (1,169) (1,169)

6 Employee Expenses Conf Seminar Trng PSCO Electric Direct (374) (374)

7 Employee Expenses Hotel PSCO Electric Direct (7,288) (7,288)

8 Employee Expenses Meals PSCO Electric Direct (14,427) (14,427)

9 Employee Expenses Meals Non-Employee PSCO Electric Direct (6,663) (6,663)

10 Employee Expenses Mileage PSCO Electric Direct (4,369) (4,369)

11 Employee Expenses Other PSCO Electric Direct (2,590) (2,590)

12 Employee Expenses Parking PSCO Electric Direct (1,440) (1,440)

13 Employee Expenses Taxi and Bus PSCO Electric Direct (376) (376)

14 Life Events PSCO Electric Direct (4,914) (4,914)

15 XES

16 Dues - Professional Association PSCO Electric Direct (1,072) (1,072)

17 Employee Expenses Airfare PSCO Electric Direct (11,207) (11,207)

18 Employee Expenses Car Rental PSCO Electric Direct (1,003) (1,003)

19 Employee Expenses Conf Seminar Trng PSCO Electric Direct (12,764) (12,764)

20 Employee Expenses Hotel PSCO Electric Direct (18,446) (18,446)

21 Employee Expenses Meals PSCO Electric Direct (26,073) (26,073)

22 Employee Expenses Meals Non-Employee PSCO Electric Direct (5,593) (5,593)

23 Employee Expenses Mileage PSCO Electric Direct (5,387) (5,387)

24 Employee Expenses Other PSCO Electric Direct (11,045) (11,045)

25 Employee Expenses Parking PSCO Electric Direct (1,373) (1,373)

26 Employee Expenses Taxi and Bus PSCO Electric Direct (1,343) (1,343)

27 Fees - Directors PSCO Electric Direct (27,242) (27,242)

28 Life Events PSCO Electric Direct (6,330) (6,330)

29 Safety Recognition PSCO Electric Direct (128) (128)

30 Total (177,366) (177,366)


of 239


Schedule DAB-1-228_Adjust_Active Healthcate IBNR


Line

No.Category

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct


1 Active Healthcare IBNR

2 926000-Employee pensions and benefits

3 PSCo PSCO Electric Direct (1,297,905) (1,297,905)

11 Total (1,297,905) (1,297,905)


of 239


Schedule DAB-1-229_Adjust_Annualize CPUC Fee


Line No. Category Electric Gas Thermal Total

1 Total Fee for fiscal year 2018-2019 (1) 7,966,387 2,599,220 40,640 10,606,248

2

3 Fee booked 7,729,309 2,521,868 39,431 10,290,608

4

5 Pro Forma Adjustment 237,078 77,352 1,209 315,640

6

7

8 Allocated using per book amounts.

9 Total Fiscal Year Fee 10,587,305

10

11 Allocation % from booked amounts 75.11% 24.51% 0.38%


of 239



Schedule DAB-1-230_Adjust_Customer Deposit Interest


Line

No.Financial Category Year 3 Monthly 13 months Common Utility Allocator

Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct Total

1 Customer Deposits End Bal Dec - 2021 (18,162,092) PSCO Utility Res/Comm Revenue 74.60% (13,548,103) (8,784,114) (22,332,217)

2 Customer Deposits End Bal Jan - 2022 (18,753,439) PSCO Utility Res/Comm Revenue 74.60% (13,989,222) (6,543,588) (20,532,810)

3 Customer Deposits End Bal Feb - 2022 (18,569,495) PSCO Utility Res/Comm Revenue 74.60% (13,852,008) (7,255,938) (21,107,946)

4 Customer Deposits End Bal Mar - 2022 (18,481,733) PSCO Utility Res/Comm Revenue 74.60% (13,786,541) (8,002,405) (21,788,945)

5 Customer Deposits End Bal Apr - 2022 (17,804,264) PSCO Utility Res/Comm Revenue 74.60% (13,281,180) (7,971,655) (21,252,834)

6 Customer Deposits End Bal May - 2022 (17,441,380) PSCO Utility Res/Comm Revenue 74.60% (13,010,485) (7,971,655) (20,982,139)

7 Customer Deposits End Bal Jun - 2022 (17,463,360) PSCO Utility Res/Comm Revenue 74.60% (13,026,881) (7,985,698) (21,012,579)

8 Customer Deposits End Bal Jul - 2022 (17,648,808) PSCO Utility Res/Comm Revenue 74.60% (13,165,216) (7,910,698) (21,075,915)

9 Customer Deposits End Bal Aug - 2022 (18,027,371) PSCO Utility Res/Comm Revenue 74.60% (13,447,607) (8,035,698) (21,483,306)

10 Customer Deposits End Bal Sep - 2022 (17,572,311) PSCO Utility Res/Comm Revenue 74.60% (13,108,153) (8,447,710) (21,555,863)

11 Customer Deposits End Bal Oct - 2022 (18,427,019) PSCO Utility Res/Comm Revenue 74.60% (13,745,727) (8,244,960) (21,990,687)

12 Customer Deposits End Bal Nov - 2022 (18,614,193) PSCO Utility Res/Comm Revenue 74.60% (13,885,351) (8,470,760) (22,356,111)

13 Customer Deposits End Bal Dec - 2022 (18,162,092) PSCO Utility Res/Comm Revenue 74.60% (13,548,103) (8,784,114) (22,332,217)

14

15 13 Month Average (18,086,735) (13,491,890) (8,031,461) (21,523,352)

16 Interest Rate 2.33% 2.33% 2.33% 2.33%

17

18 Customer Deposit Interest Expense 421,421 314,361 187,133 501,494

19

20


of 239



Schedule DAB-1-232_Adjust_Depr Rates


Line

No.Schedule DAB-1-232_Adjust_Depr Rates Adjust

1 Adjustment for New Depreciation Rates

2 108-Accumulated provision

3 Common (711,026)

4 Distribution (3,841,985)

5 General (3,511,270)

6 Production (15,693,536)

7 Transmission (2,743,422)

8 Subtotal 108-Accumulated provision (26,501,239)

9

10 282-ADIT: Other Property

11 Common 208,178

12 Distribution 1,202,962

13 General 1,058,011

14 Production 4,920,538

15 Transmission 763,314

16 Subtotal 282-ADIT: Other Property 8,153,003

17

18 40300-Electric Depreciation

19 Common 1,411,388


21 General 7,018,439


23 Transmission 5,559,273

24 Subtotal 40300-Electric Depreciation 53,223,700

25

26 410100-Deferred Income Tax

27 Common (416,357)

28 Distribution (2,405,924)

29 General (2,116,022)

30 Production (9,841,075)

31 Transmission (1,526,629)

32 Subtotal 410100-Deferred Income Tax (16,306,006)

33

34 Sch-M

35 Common 1,411,381


37 General 7,017,220


39 Transmission 5,523,512

40 Subtotal Sch-M 53,223,703


of 239

Schedule_DAB_14_233

Page 64 of 96


Schedule DAB-14-233_Adjust_Pension and Benefit K&M


Benefit 2020 K&M FTY Labor Allocator Electric CPUC

1 Qualified Pension 15,800,909$ (5,856,149)$ 9,944,760$ 94.31% 9,378,778$

2 Nonqualified Pension 702,085 (2,760) 699,325$ 94.31% 659,525$

3 FAS 88 qualified pension settlement 110,261 (110,261) -$ 94.31% -$

4 FAS 88 nonqualified settlement 327,950 (327,950) -$ 94.31% -$

5 FAS 106 Retiree Medical (2,220,469) 1,120,928 (1,099,542)$ 94.31% (1,036,964)$

6 Proposed FAS 106 Retiree Medical to Zero 1,705,240 (605,698) 1,099,542$ 94.31% 1,036,964$

7 FAS 112 Long-Term Disability (Self-Insured) 81,867 (75,090) 6,777$ 94.31% 6,391$

8 Active Health Care 18,073,698 5,221,359 23,295,058$ 94.31% 21,969,275$

9 Long-Term Disability (Third-Party-Insured) 843,022 30,462 873,484$ 94.31% 823,772$

10 Life Insurance 254,308 (1,155) 253,153$ 94.31% 238,745$

11 Miscellaneous Benefit Programs and Costs 801,255 83,624 884,879$ 94.31% 834,519$

12 401(k) Match 6,653,081 384,267 7,037,348$ 94.31% 6,636,834$

13 Miscellaneous Retirement-Related Costs 292,316 (52,756) 239,561$ 94.31% 225,927$

PSCo Share of JV Costs 657,571 101,400 758,970$ 94.31% 715,775$

14 Workers’ Compensation 627,858 71,052 698,911$ 94.31% 659,134$

15 Total Pension and Benefits Expense 44,710,954 (18,728) 44,692,226 94.31% 42,148,675$

16

17

18 PSCo Electric Qual and Non-Qual Pension Deferrals 1,846,899 (1,846,899) -

19 PSCo Electric Qual Pension Amortization 938,277 (938,277)

20 Total Other Pension and Benefits 926 Adjustments 2,785,176 (2,785,176)

Line

No.

PSCo Electric


of 239



Schedule DAB-1-237_Adjust_Advertising Expense


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Eliminate Advertising Expense

2 93010-A&G General Advertising

3 PSCo

4 Advertising - Brand Image (581) (285,179)

5 Advertising - Brand Sponsorship (124,601) (124,620)

6 Advertising - General (2,221) (92,798)

7 Customer Program - Non-Recoverable (1,213) (1,192)

8 XES

9 Advertising - Brand Image (668,806) (2,111) (671,958)

10 Advertising - Brand Sponsorship (1,373,678) (1,373,609)

11 Advertising - General (60) (290) 8

12 Customer Program - Non-Recoverable (2,823) (2,818)

13 Total (2,171,180) (5,204) (2,552,166)


of 239



Schedule DAB-1-238_Adjust_Deferred/Reg Asset Amortizations


Line

No.Category

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct


1 Deferred Reg Asset/Liability Amort

2 PSCo

3 40730-Amortization Bad Debt Expense PSCO Electric Direct 1,916,514 1,916,514

4 40730-Amortization Comanche Ash Pond PSCO Electric Direct 4,306,039 4,306,039

5 40730-Amortization EV Depr PSCO Electric Direct 9,996 9,996

6 40730-Amortization Wildfire PSCO Electric Direct 3,412,682 3,412,682

7 40730C-Amortization of Deferral of Excess Property Taxes PSCO Electric Direct 1,754,166 1,754,166

8 40730PEDA-Pension Expense Deferral Amortization PSCO Electric Direct (1,694,393) (1,694,393)

9 4073ICT-Amort of Deferred ICT Proj Costs PSCO Electric Direct 898,175 898,175

10 4074-Amort of Gain (327,992) PSCO Common Plant Allocator 70.63% (231,654) (231,654)

11 40740-Amortization CO Tax Rate Change PSCO Electric Direct (94,682) (94,682)

12 407400-Amortization of AGIS OM Deferral PSCO Electric Direct 14,133,895 14,133,895

13 92804CPUC- Reg Comm Expense PSCO Electric Direct 2,977,266 2,977,266

14 Prepaid Pension Asset

15 PSCo

16 40730PPA-Prepaid Pension Asset Amortization PSCO Electric Direct 6,250,914 6,250,914

17 Total (327,992) (231,654) 33,870,572 33,638,918


of 239



Schedule DAB-1-239_Adjust_Incentives Executive Long-Term


Line

No.Category

Common


Utility Allocator

Factor

Common

Allocated to

Utility

Utility Direct


1 Eliminate Executive Long-term Incentive

2 92000-A&G Salaries

3 PSCo

4 Performance Share Plan & Deferred Comp I (526,521) PSCO 12-3 Factor 74.09% (390,113) (390,099)

5 Restricted Stock Units (749,470) PSCO 12-3 Factor 74.29% (556,785) (556,754)

6 XES

7 Performance Share Plan & Deferred Comp I (13,420,600) PSCO 12-3 Factor 74.16% (9,952,096) (9,951,655)

8 Restricted Stock Units (6,563,909) PSCO 12-3 Factor 74.15% (4,866,926) (4,866,715)

9 Total (21,260,500) (15,765,921) (15,765,223)

10

11 Payroll Tax Factor 6.67%

12 Payroll Tax (1,052,268)


of 239



Schedule DAB-1-240_Adjust_Incentives Environmental Portion


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Environmental Portion of Incentive


3 PSCo 74,415 74,415

4 XES 1,192,554 1,192,554

5 Total 1,266,968 1,266,968

6


8 Payroll Tax 84,565


of 239



Schedule DAB-1-241_Adjust_Incentives Time-Base Portion


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Time Based Portion of LTI Add Back


3 PSCo 346,838 346,838

4 XES 2,189,270 2,189,270

5 Total 2,536,108 2,536,108

6


8 Payroll Tax 169,275


of 239



Schedule DAB-1-243_Adjust_Incremental Sales Expense


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Eliminate Incremental Sales O&M Expense

2 PSCo

3 55700-Purchased Power Other (247,436) (247,436)

4 57570-Mkt Fac/Mon/Comp Serv (363,604) (363,604)

5 Total (611,040) (611,040)


of 239



Schedule DAB-1-245_Adjust_Energy Costs

At December 2022

Line

No.Financial Category Record Type FERC Account Total Utility Adjustments

1 Cost of Sales Eliminate Energy Costs 50110-Gas (38,434,559)

2 Cost of Sales Eliminate Energy Costs 50120-Oil (182,521)

3 Cost of Sales Eliminate Energy Costs 50130-Coal (136,988,258)

4 Cost of Sales Eliminate Energy Costs 50155-Non-Native Load Fuel 1,543,515

5 Cost of Sales Eliminate Energy Costs 501GT-Gen Trading (1,543,515)

6 Cost of Sales Eliminate Energy Costs 54700OTH-Other Operating Fuel (21,843,422)

7 Cost of Sales Eliminate Energy Costs 54700W-Other Operating Fuel (1,714)

8 Cost of Sales Eliminate Energy Costs 54710-Other Oper Fuel - Gas (222,155,693)

9 Cost of Sales Eliminate Energy Costs 54720-Other Oper Fuel - Oil (147,751)

10 Cost of Sales Eliminate Energy Costs 54740-Non-Native Load Gas 1,610,155

11 Cost of Sales Eliminate Energy Costs 547GT-Gen Trading (1,610,155)

12 Cost of Sales Eliminate Energy Costs 55500-Purchased Power 2,741,888

13 Cost of Sales Eliminate Energy Costs 55501-Purchased Power-Demand (110,797,083)

14 Cost of Sales Eliminate Energy Costs 55502-Purchased Power-Energy (65,807,532)

15 Cost of Sales Eliminate Energy Costs 55503-Pur Pwr-Non-Firm Energy (72,005,247)

16 Cost of Sales Eliminate Energy Costs 55504-Pur Pwr-Qlfyng Fac-Energy (3,760,438)

17 Cost of Sales Eliminate Energy Costs 55506-Purchased Power-Wind (360,052,139)

18 Cost of Sales Eliminate Energy Costs 55524-Purch Pwr - Solar (71,496,067)

19 Cost of Sales Eliminate Energy Costs 55528-Pur Pwr Gen Trading (979,187)

20 Cost of Sales Eliminate Energy Costs 55529-Pur Pwr Prop Trading (71,085,333)

21 Cost of Sales Eliminate Energy Costs 55538-Purch Power Hybrid 14,625,928

22 Cost of Sales Eliminate Energy Costs 55710-Deferred Elec Energy Cost 4,849,300

23 Cost of Sales Eliminate Energy Costs 55711-Deferred Pur Pwr Demand 6,001,956

24 Cost of Sales Eliminate Energy Costs 55720-Def Elec Generation Costs (945,844)

25 Cost of Sales Eliminate Energy Costs 55725-RESA COGS (53,048,842)

26 Cost of Sales Eliminate Energy Costs 56540-Wheeling - Intdept (9,405,176)

27 Cost of Sales Eliminate Energy Costs Subtotal Eliminate Energy Costs (1,210,917,734)

28


of 239



Schedule DAB-1-247


Adjust to Target XES PSCo Total

Base ($574,304) ($629,508) ($1,203,812)

Time-Based LTI Add-Back (155,134) (85,727) (240,861)

Environmental LTI Add-Back (77,501) (18,393) (95,894)

Total Adjust to Target ($806,939) ($733,628) ($1,540,567)

Payroll Tax Rate 6.67% 6.67%

Payroll Tax Impact ($53,860) ($48,967) ($102,827)

Line

No.Schedule DAB-1-247 Per Book XES Adjustment XES Adjusted XES Incentive % XES Adjust to Target XES

Adjusted to Target

XESAnnual Rate2 Annual Increase

XESPer Book PSC Adjustment PSC

1 OM - Base Incentive1

1 OM - Time-Based LTI Add-Back

1 OM - Environmental LTI Add-Back

1 OM - Total

2 Labor - Incentive

3 Production 2,471,988 2,471,988 106.52% (151,212) 2,320,776 6.09% 141,335 823,102

4 Transmission 738,634 738,634 106.52% (45,182) 693,452 6.09% 42,231 193,786

5 Regional Market Expenses 21,548 21,548 106.52% (1,318) 20,230 6.09% 1,232 (1)

6 Distribution 977,073 977,073 106.52% (59,768) 917,305 6.09% 55,864 635,471

7 Customer Accounts 1,053,680 1,053,680 106.52% (64,454) 989,226 6.09% 60,244 78,409

8 Customer Service 30,064 30,064 106.52% (1,839) 28,225 6.09% 1,719 10,305

9 Sales 64,730 64,730 106.52% (3,960) 60,770 6.09% 3,701 11,901

10 A&G 19,635,468 (11,801,498) 7,833,970 (479,206) 7,354,765 447,905 1,840,317 (625,140)

11

12 Total 24,993,185 (11,801,498) 13,191,687 (806,939) 12,384,749 754,231 3,593,290 (625,140)

Notes

1 Includes Performance Recognition, Years of Contribution, and Spot On Awards recognition programs:

2020 Per Book

Annual Escalation

Rate2FTY

611,804 106.09% 649,063

123,134 106.09% 130,633

2 Annual Rate

Time-Period to EscalateNumber of month

to escalate Annual Rate Rate/months

Compound per

year

Compound rate

total

Apply to

monthly

Jan-Dec 2021- Incentive 202112 3.00% 3.00% 3.00% 3.00%

Jan-Dec 2022-Incentive 202212 3.00% 3.00% 0.09% 3.09% 6.09%


of 239



Schedule DAB-1-247


Adjust to Target

Base

Time-Based LTI Add-Back

Environmental LTI Add-Back

Total Adjust to Target

Payroll Tax Rate

Payroll Tax Impact

Line


1 OM - Base Incentive1

1 OM - Time-Based LTI Add-Back

1 OM - Environmental LTI Add-Back

1 OM - Total

2 Labor - Incentive

3 Production

4 Transmission

5 Regional Market Expenses

6 Distribution

7 Customer Accounts

8 Customer Service

9 Sales

10 A&G

11

12 Total

Adjusted PSC Incentive % PSCAdjust to Target

PSC

Adjusted to

Target PSCAnnual Rate2 Annual Increase

Total Adjust to

Target

Total AIP

Adjusted to

Target

Total Annual

IncreaseTotal AIP

823,102 132.83% (203,444) 619,659 6.09% 37,737 (354,656) 2,940,435 179,072 3,119,507

193,786 132.83% (47,897) 145,888 6.09% 8,885 (93,080) 839,340 51,116 890,456

(1) 132.83% 0 (1) 6.09% (0) (1,318) 20,229 1,232 21,461

635,471 132.83% (157,067) 478,403 6.09% 29,135 (216,835) 1,395,709 84,999 1,480,707

78,409 132.83% (19,380) 59,029 6.09% 3,595 (83,834) 1,048,255 63,839 1,112,094

10,305 132.83% (2,547) 7,758 6.09% 472 (4,386) 35,983 2,191 38,174

11,901 132.83% (2,941) 8,959 6.09% 546 (6,901) 69,729 4,247 73,976

1,215,177 (300,351) 914,826 55,713 (779,557) 8,269,590 503,618 8,773,208

2,968,150 (733,628) 2,234,521 136,082 (1,540,567) 14,619,270 890,314 15,509,584


of 239


Workpaper DAB-14-247_Adjust_Incentive to Target


Reduce 2020

Actual down to

Target Levels

Remove target

amounts

PSCo Total Cost -

PSC O&M % 59.14%

PSC O&M (1,124,779) -

XS Total Cost -

XS to PSC O&M % 25.09%

XS to PSC O&M (1,090,636) -

Total PSC O&M (2,215,415) -

Adjusted Incentive

PSCO Electric - PSCo 2,969,430 65%

PSCO Electric - XES 13,203,689 74%

PSCO Gas - PSCo 1,523,784 33%

PSCO Gas - XES 4,554,280 26%

PSCO Thermal - PSCo 57,473 1%

PSCO Thermal - XES 71,551 0%

PSC 4,550,688 (1,124,779) 3,425,909 132.83% Electric

XES 17,829,520 (1,090,636) 16,738,885 106.52% Electric

PSC 4,550,688 (1,124,779) 3,425,909 132.83% Gas

XES 17,829,520 (1,090,636) 16,738,885 106.52% Gas

includes all utilities (elec, gas, etc)




of 239



Schedule DAB-1-248_Adjust_OM Merit Increase


Line

No.

Schedule DAB-1-248_Adjust_OM Merit

Increase

Per Book

Bargaining

Adjustments

Bargaining

Adjusted

Bargaining

Compounded

Rate Bargaining (1)

Adjustment

Bargaining

Per Book Non-

Bargaining

Adjustments

Non-Bargaining

Adjusted Non-

Bargaining

Compounded

Rate Non-

Bargaining (1)

Adjustment Non-

Bargaining

Per Book

Incentive

Adjustments

Incentive

Adjusted

Incentive

Index %

Incentive

Adjustment

Incentive

Total

Adjustment

1 OM

2 PSCo

3 Production 14,551,284 (532,582) 14,018,702 6.88% 964,297 30,360,086 (1,111,189) 29,248,897 6.61% 1,932,021 823,102 (203,444) 619,658 6.09% 37,737 2,934,056

4 Transmission 3,101,527 3,101,527 6.88% 213,343 6,471,087 6,471,087 6.61% 427,444 193,786 (47,897) 145,888 6.09% 8,885 649,672

5 Distribution 12,371,061 341,666 12,712,727 6.88% 874,464 25,811,225 712,859 26,524,084 6.61% 1,752,035 635,471 (157,068) 478,403 6.09% 29,135 2,655,634

6 A&G 1,050,208 (118,754) 931,454 6.88% 64,071 2,191,175 (247,770) 1,943,404 6.61% 128,371 1,840,317 (925,492) 914,825 6.09% 55,713 248,155

7 Customer Accounts 1,122,356 1,122,356 6.88% 77,203 2,341,706 2,341,706 6.61% 154,680 78,409 (19,380) 59,029 6.09% 3,595 235,478

8 Customer Service 139,275 139,275 6.88% 9,580 290,587 290,587 6.61% 19,195 10,305 (2,547) 7,758 6.09% 472 29,247

9 Regional Market Expenses (4) (4) 6.88% (0) (8) (8) 6.61% (1) (1) 0 (1) 6.09% (0) (1)

10 Sales 187,099 91,511 278,609 6.88% 19,165 390,366 190,930 581,296 6.61% 38,397 11,901 (2,942) 8,959 6.09% 546 58,107

11 Subtotal PSCo 32,522,806 (218,159) 32,304,647 1 2,222,123 67,856,224 (455,171) 67,401,053 1 4,452,143 3,593,290 (1,358,769) 2,234,520 0 136,082 6,810,348

12

13 XES

14 Production 6.88% 17,993,313 17,993,313 6.61% 1,188,539 2,471,988 (151,212) 2,320,776 6.09% 141,335 1,329,875

15 Transmission 6.88% 5,423,238 5,423,238 6.61% 358,229 738,634 (45,182) 693,452 6.09% 42,231 400,460

16 Distribution 6.88% 7,142,517 374,147 7,516,664 6.61% 496,509 977,073 (59,768) 917,305 6.09% 55,864 552,373

17 A&G 6.88% 36,460,292 36,460,292 6.61% 2,408,366 19,635,468 (12,280,704) 7,354,765 6.09% 447,905 2,856,272

18 Customer Accounts 6.88% 8,136,099 8,136,099 6.61% 537,426 1,053,680 (64,454) 989,226 6.09% 60,244 597,670

19 Customer Service 6.88% 242,896 242,896 6.61% 16,044 30,064 (1,839) 28,225 6.09% 1,719 17,763

20 Regional Market Expenses 6.88% 178,877 178,877 6.61% 11,816 21,548 (1,318) 20,230 6.09% 1,232 13,048

21 Sales 6.88% 469,772 469,772 6.61% 31,031 64,730 (3,959) 60,770 6.09% 3,701 34,731

22 Subtotal XES 1 76,047,004 374,147 76,421,151 1 5,047,961 24,993,185 (12,608,436) 12,384,749 0 754,231 5,802,192

23

24 Total 32,522,806 (218,159) 32,304,647 1 2,222,123 143,903,228 (81,024) 143,822,204 1 9,500,104 28,586,475 (13,967,206) 14,619,269 1 890,313 12,612,540

25

26 Payroll Tax Rate 6.67%

27 Payroll Tax Adjustment 841,838

28

29

30

Number of

month to

escalate Annual Rate Rate/months

Compound per

year

Compound

rate total

Apply to

monthly

31 Labor - Non-bargaining

32 Jan-Feb 2020 2 3.00% 0.50% 0.50% 0.50%

33 Jan-Dec 2021 12 3.00% 3.00% 0.02% 3.02% 3.52%

34 Jan-Dec 2022 12 3.00% 3.00% 0.09% 3.09% 6.61%

35

36 3.52% Labor - Non-bargaining - 2021

37 6.61% Labor - Non-bargaining - 2022

38

39 Labor - bargaining

40 Jan-Feb 2020 5 2.80% 1.17% 1.17% 1.17%

41 Jan-Dec 2021 12 2.80% 2.80% 0.03% 2.83% 4.00%

42 Jan-Dec 2022 12 2.80% 2.80% 0.08% 2.88% 6.88%

43

44 4.00% Labor - bargaining - 2021

45 6.88% Labor - bargaining - 2022

46

47 Incentive

48 Jan-Feb 2020 12 3.00% 3.00% 3.00% 3.00%

49 Jan-Dec 2021 12 3.00% 3.00% 0.09% 3.09% 6.09%

50

51 3.00% Incentive - 2020

52 6.09% Incentive - 2021


of 239



Schedule DAB-1-250_Adjust_Mutual Aid


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Eliminate Mutual Aid

2 PSCo

3 58800-Dist Oper Misc Exp

4 Employee Expenses Hotel (91,957) (91,957)

5 Employee Expenses Meals (31,781) (31,781)

6 Employee Expenses Meals Non-Employee (17) (17)

7 Employee Expenses Other (3) (3)

8 Employee Expenses Per Diem (74,500) (74,500)

9 Employee Expenses Safety Equipment (45) (45)

10 Fleet-Utilization (441,044) (441,044)

11 Material Consumption (3,572) (3,572)

12 Materials (11,366) (11,366)

13 Office Supplies (50) (50)

14 Other (96) (96)

15 Transportation Fuel (8,060) (8,060)

16 Warehouse - Overhead (108) (108)

17 Warehouse_OH Allocation 24 24

18 Total (662,573) (662,573)


of 239

Line No. Category

Common

Allocated to

Utility

Utility Direct


1 Cost of Sales

2 Adjust Transmission Wheeling Expenses

3 56540-Wheeling - Intdept

4 PSCo (748,391) (748,391)

5 Transmission Wheeling Expenses (Account 565)

6 56540-Wheeling - Intdept

7 PSCo 10,153,568 10,153,568

8 Subtotal Cost of Sales 9,405,176 9,405,176

9 OM

10 Adjust Transmission Wheeling Expenses

11 56525-System Wheeling

12 PSCo (2,531,734) (2,531,734)

13 56540-Wheeling - Intdept (OM)

14 PSCo (748,391) (748,391)

15

16

Sub Total Adjust Transmission Wheeling Expense

(K&M) (3,280,125)

17

18 Transmission Wheeling Expenses (Account 565)

19 56525-System Wheeling

20 PSCo 15,048,630 15,048,630

21 56540-Wheeling - Intdept (OM)

22 PSCo 10,153,568 10,153,568

23

24 Sub Total Transmission Wheeling 25,202,198

25

26 Total OM 21,922,073 21,922,073


Schedule DAB-1-251_Transmission Wheeling Expenses



of 239



Schedule DAB-1-253_Adjust_Trading Expenses


Line

No.Category Labor Non-Labor Total Adjustment % Labor Non-Labor Total

1 Eliminate Trading O&M

2 Gen Trading Costs

3 408101-Tax Other Than Income Tax - Payroll 39,478 -50% (19,739) (19,739)

4 55000-Oth Oper Rents 82,846 -50% (41,423) (41,423)

5 55742-Purchased Power-Gen Trading 748,738 7,705 756,444 -50% (374,369) (3,853) (378,222)

6 92000-A&G Salaries 1,132 -50% (566) (566)

7 92100-A&G Office & Supplies 33 -50% (16) (16)

8 92500-A&G Injuries & Damages (544) -50% 272 272

9 926000-Employee pensions and benefits 110,822 -50% (55,411) (55,411)

10 Subtotal Gen Trading Costs 899,626 90,584 756,444 (449,813) (45,292) (495,105)

11

12 Prop Trading Costs

13 408101-Tax Other Than Income Tax - Payroll 95,360 -50% (47,680) (47,680)

14 55000-Oth Oper Rents 295,226 -50% (147,613) (147,613)

15 55740-Purchased Power-Prop Trading 2,538,804 156,817 -50% (1,269,402) (78,409) (1,347,811)

16 92000-A&G Salaries 67,661 -50% (33,831) (33,831)


18 92500-A&G Injuries & Damages (865) -50% 433 433

19 926000-Employee pensions and benefits 252,047 -50% (126,024) (126,024)

20 93020-A&G Misc General Exp 9 -50% (4) (4)

21 Subtotal Prop Trading Costs 2,953,008 452,052 - (1,476,504) (226,026) (1,702,530)

22

23 Total 3,852,633 542,636 756,444 (1,926,317) (271,318) (2,197,635)


of 239



Schedule DAB-1-258_Adjust_Renewable Connect


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Eliminate Renewable Connect

2 408101-Tax Other Than Income Tax - Payroll (1,171) (1,171)

3 90800-Customer Asst Expense (556) (556)

4 91200-Economic Development (16,450) (16,450)

5 92500-A&G Injuries & Damages 3 3

6 926000-Employee pensions and benefits (3,156) (3,156)

7 Total (21,331) (21,331)


of 239



Schedule DAB-1-268_Eliminate Investor Relations Expenses


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Eliminate Investor Relations Expenses

2 408101-Tax Other Than Income Tax - Payroll

3 PSCo (8,253) (8,253)


5 PSCo (21,607) (21,607)


7 PSCo (124,966) (124,966)

8 92300-A&G Outside Services

9 PSCo (3,121) (3,121)

10 92500-A&G Injuries & Damages

11 PSCo 889 889


13 PSCo (25,441) (25,441)

14 93020-A&G Misc General Exp

15 PSCo (56,238) (56,238)

16 Total (238,737) (238,737)


of 239



Schedule DAB-1-270_Adjust Air Quality Fees


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Adjust Air Quality Fees

2 50000-Stm Prod Op & Supr

3 PSCo 266,638 266,638

4 54600-Oth Oper Super&Eng

5 PSCo 28,845 28,845

6 Total 295,483 295,483


of 239



Schedule DAB-1-271_Adjust Cherokee Waste Water


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Adjust Cherokee Waste Water

2 54800-Oth Oper Gen Exp

3 PSCo 1,160,000 1,160,000

4 55300-Oth Mtc of Gen & Ele Plant

5 PSCo 250,000 250,000

6 Total 1,410,000 1,410,000


of 239



Schedule DAB-1-272_Adjust Damage Prevention Expense


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Adjust Damage Prevention Expense

2 58400-Dist Op UG Elec lines

3 PSCo 3,859,157 3,859,157

4 Total 3,859,157 3,859,157


of 239



Schedule DAB-1-273_Adjust Manchief OM


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Adjust Manchief OM

2 54900-Oth Oper Misc Gen Exp

3 PSCo 480,250 480,250


5 PSCo 218,000 218,000

6 Total 698,250 698,250


of 239



Schedule DAB-1-274_Adjust Valmont OM


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Adjust Valmont OM

2 54900-Oth Oper Misc Gen Exp

3 PSCo 192,369 192,369


5 PSCo 39,040 39,040

6 Total 231,409 231,409


of 239



Schedule DAB-1-275_Adjustment Headcount DSP


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Adjustment Headcount DSP


3 PSCo 6,759 6,759

4 XES 24,800 24,800

5 58800-Dist Oper Misc Exp

6 PSCo 84,096 84,096

7 XES 374,147 374,147


9 PSCo 198 198

10 XES 124 124


12 PSCo 23,366 23,366

13 XES 67,036 67,036

14 Total 580,526 580,526


of 239



Schedule DAB-1-276_Adjustment Headcount TEP


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Adjustment Headcount TEP


3 PSCo 21,655 21,655

4 91200-Economic Development

5 PSCo 282,440 282,440


7 PSCo 514 514


9 PSCo 71,147 71,147

10 Total 375,757 375,757


of 239



Schedule DAB-1-278_Eliminate Discretionary Incentive Pay


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Eliminate Discretionary Incentive Pay


3 PSCo (99,540) (99,540)

4 XES (364,952) (364,952)

5 Total (464,492) (464,492)

6


8 Payroll Tax (31,003)


of 239



Schedule DAB-1-279_Eliminate Pawnee Accounting Error


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Eliminate Pawnee Water Accounting Error

2 50200-Steam Expenses Major

3 PSCo 313,341 313,341

4 Total 313,341 313,341


of 239



Schedule DAB-1-281_K&M - Veg. Management


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 K&M - Veg. Management

2 57100-Trans Mt of Overhead Lines

3 PSCo 1,798,506 1,798,506

4 59300-Dist Mtc of Overhead Lines

5 PSCo 1,835,141 1,835,141

6 Total 3,633,647 3,633,647


of 239



Schedule DAB-1-282_Normalize Comanche 3 OM


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Normalize Comanche 3 OM

2 50200-Steam Expenses Major

3 PSCo 984,897 984,897

4 50500-Stm Gen Elec Exp Major

5 PSCo 765,749 765,749

6 50600-Misc Steam Pwr Exp

7 PSCo 116,007 116,007

8 Total 1,866,653 1,866,653


of 239



Schedule DAB-1-283_Revenue Adjustment


Line

No.Category

Common

Allocated to

Utility

Utility Direct


1 Revenue Adjustment

2 440CRW-Cheyenne Ridge Rider Revenue

3 PSCo

4 44700A-Other Revenue ADJ

5 PSCo 2,286,781 2,286,781

6 44900RR-Provision for Rate Refund

7 PSCo

8 45000LPR-Late Payment Revenue - E Residential

9 PSCo (3,765,036) (3,765,036)

10 45106BD-Other Electric Operating Revenues - Bad Debt Conces

11 PSCo 348,672 348,672

12 45111-Misc. Service Revenue - Discounts

13 PSCo

14 45600EEI-EEI Mutual Aid

15 PSCo

16 45600RC - Renewable Connect

17 PSCo (5,392,297) (5,392,297)

18 45600Sch13-Schedule 13 - Network Transmission Revenue

19 PSCo (44,020,566) (44,020,566)

20 45605Sch7/8A-Schedule 7 & 8 - Firm Point to Point Wheeling - ADJ

21 PSCo (12,106,368) (12,106,368)

22 45612Sch1A-Schedule 1 - Scheduling, System Control & Dispatch - ADJ

23 PSCo (725,028) (725,028)

24 45626FA-FERC Assessment

25 PSCo (493,208) (493,208)

26 45641JOA-Joint Operating Revenue

27 PSCo 1,772,669 1,772,669

28 45642CACJ-Clean Air Clean Job Act Provision for Surcharge

29 PSCo

30 45642OTA-Other Miscellaneous Revenue - ADJ

31 PSCo

32 45642RC-Rush Creek Revenue

33 PSCo

34 45642TCA-TCA - Unbilled Related

35 PSCo

36 45646CIP-CIP Performance Revenue

37 PSCo 371,772 371,772

38 45651QSP-Provision for QSP & Locating Services

39 PSCo


of 239



Schedule DAB-1-283_Revenue Adjustment


Line

No.Category

Common

Allocated to

Utility

Utility Direct


40 45667ISOC-Interruptible Service Option Credit (ISOC)

41 PSCo (26,181,838) (26,181,838)

42 45668DF-Deferred Fuel Revenue

43 PSCo

44 45682-Customer Date Report & Medical Exemptions

45 PSCo

46 456IVVO-IVVO Energy Red Earnings

47 PSCo

48 Total (87,904,448) (87,904,448)


of 239


Schedule DAB-1-285 Eliminate Regulatory Deferral/Amortization

At December 2022


Line

No.Year 3 Dec LM Rollup FERC Function LM Functional Rollup Account Record Category Total PSC CPUC PSC FERC

1 Dec - 2022 OM Distribution Distribution Operations 58300-Dist Oper Overhead Lines Adjustment 233 233

2 Dec - 2022 OM Distribution Distribution Operations 58400-Dist Op UG Elec lines Adjustment 1,298 1,298

3 Dec - 2022 OM Distribution Distribution Operations 58800-Dist Oper Misc Exp Adjustment (369,599) (368,249) (1,349)

4 Dec - 2022 OM Distribution Distribution Operations Subtotal Distribution Operations (368,068) (366,719) (1,349)

5

6 Dec - 2022 OM Distribution Distribution Maintenance 59300-Dist Mtc of Overhead Lines Adjustment (58,429) (58,429)

7 Dec - 2022 OM Distribution Distribution Maintenance Subtotal Distribution Maintenance (58,429) (58,429)

8

9 Dec - 2022 OM Distribution Subtotal Distribution (426,496) (425,147) (1,349)

10

11 Dec - 2022 OM Customer Accounts Customer Accounting Expense 90200-Cust Acct Meter Read Adjustment (96,909) (96,909)

12 Dec - 2022 OM Customer Accounts Customer Accounting Expense Subtotal Customer Accounting Expense (96,909) (96,909)

13

14 Dec - 2022 OM Customer Accounts Subtotal Customer Accounts (96,909) (96,909)

15

16 Dec - 2022 OM Customer Service Customer Service Expense 909000-Informational and instruction advertising expense Adjustment (177) (177)

17 Dec - 2022 OM Customer Service Customer Service Expense Subtotal Customer Service Expense (177) (177)

18

19 Dec - 2022 OM Customer Service Subtotal Customer Service (177) (177)

20

21 Dec - 2022 OM A&G Administrative & General Expense 92200-A&G Admn Transfer Crdt Adjustment (5,991,667) (5,650,666) (341,001)

22 Dec - 2022 OM A&G Administrative & General Expense 926000-Employee pensions and benefits Adjustment (2,785,176) (2,626,665) (158,512)

23 Dec - 2022 OM A&G Administrative & General Expense 92800-A&G Regulatory Comm Exp Adjustment (1,268,388) (1,196,200) (72,187)

24 Dec - 2022 OM A&G Administrative & General Expense Subtotal Administrative & General Expense (10,045,231) (9,473,530) (571,700)

25

26 Dec - 2022 OM A&G Subtotal A&G (10,045,231) (9,473,530) (571,700)

27

28 Dec - 2022 OM Subtotal OM (10,568,813) (9,995,764) (573,050)

29

30 Dec - 2022 Amortization ExpenseRegulatory Asset/Liability Plant Regulatory Asset/Liability 40730C-Amortization of Deferral of Excess Property Taxes Adjustment (6,822,866) (6,822,866)

31 Dec - 2022 Amortization ExpenseRegulatory Asset/Liability Plant Regulatory Asset/Liability Subtotal Plant Regulatory Asset/Liability (6,822,866) (6,822,866)

32

33 Dec - 2022 Amortization ExpenseRegulatory Asset/Liability Subtotal Regulatory Asset/Liability (6,822,866) (6,822,866)

34

35 Dec - 2022 Amortization Expense Subtotal Amortization Expense (6,822,866) (6,822,866)

36

37 Dec - 2022 Subtotal Dec - 2022 (17,391,680) (16,818,630) (573,050)


of 239


Schedule DAB-1-286 Cheyenne OM

At December 2022


Adjustment Base Adjustment Base Adjustment Base

1 Dec - 2022 OM Production Other Production Operation54600W-Oth Oper Super&EngENERGY LAB-OPO Cheyenne Ridge Wind - OM 1,346 1,260 85

2 Dec - 2022 OM Production Other Production Operation54800W-Oth Oper Gen ExpENERGY PRODOP Cheyenne Ridge Wind - OM 689 645 44

3 Dec - 2022 OM Production Other Production Operation54900W-Oth Oper Misc Gen ExpENERGY PRODOP Cheyenne Ridge Wind - OM (21,208) (19,861) (1,347)

4 Dec - 2022 OM Production Other Production Operation55000W-Oth Oper RentsENERGY PRODOP Cheyenne Ridge Wind - OM 1,158,881 1,085,266 73,615

5 Dec - 2022 OM Production Other Production Operation54600W-Oth Oper Super&EngENERGY LAB-OPO Cheyenne Ridge Wind OM Adjust (1,346) (1,260) (85)

6 Dec - 2022 OM Production Other Production Operation54800W-Oth Oper Gen ExpENERGY PRODOP Cheyenne Ridge Wind OM Adjust (689) (645) (44)

7 Dec - 2022 OM Production Other Production Operation54900W-Oth Oper Misc Gen ExpENERGY PRODOP Cheyenne Ridge Wind OM Adjust 5,153,127 4,825,789 327,338

8 Dec - 2022 OM Production Other Production Operation55000W-Oth Oper RentsENERGY PRODOP Cheyenne Ridge Wind OM Adjust 2,070,773 1,939,233 131,540

9 Dec - 2022 OM Production Other Production Operation Subtotal Other Production Operation 7,221,865 1,139,708 6,763,116 1,067,311 458,749 72,397

10

11 Dec - 2022 OM Production Other Production Maintenance55200W-Oth Maint of StructuresENERGY PRODOP Cheyenne Ridge Wind - OM 3,315,519 3,104,910 210,609

12 Dec - 2022 OM Production Other Production Maintenance55400W-Oth Mtc Misc Gen Plt MjrENERGY PRODOP Cheyenne Ridge Wind - OM (378,348) (354,314) (24,034)

13 Dec - 2022 OM Production Other Production Maintenance55200W-Oth Maint of StructuresENERGY PRODOP Cheyenne Ridge Wind OM Adjust (3,315,519) (3,104,910) (210,609)

14 Dec - 2022 OM Production Other Production Maintenance55400W-Oth Mtc Misc Gen Plt MjrENERGY PRODOP Cheyenne Ridge Wind OM Adjust 5,198,463 4,868,245 330,218

15 Dec - 2022 OM Production Other Production Maintenance Subtotal Other Production Maintenance 1,882,944 2,937,171 1,763,335 2,750,595 119,609 186,576

16

17 Dec - 2022 OM Subtotal OM 9,104,809 4,076,879 8,526,451 3,817,906 578,358 258,973

18

19 Total OM 13,181,688

PSC FERCLine No. Year 3 Dec LM Rollup

FERC

Function

LM

Functional

Rollup

AccountJurisdictiona

l Allocator

Functional

AllocatorRecord Type

Total PSC CPUC


of 239



Schedule DAB-1-287_Adjust Depr Rates - Capital Adjustments


Line

No.

Schedule DAB-1-287_Adjust Depr Rates - Capital

AdjustmentsAdjust

1 Adjustment for New Depreciation Rates - Capital Adjustments

2 108-Accumulated provision

3 Common (7,884)

4 Distribution 107

5 General 3,765

6 Production (23,629)


8 Subtotal 108-Accumulated provision 55,660

9

10 282-ADIT: Other Property

11 Common 2,486

12 Distribution 163

13 General (1,142)


15 Transmission (24,822)

16 Subtotal 282-ADIT: Other Property (24,670)

17

18 40300-Electric Depreciation

19 Common 20,046

20 Distribution 1,332

21 General (9,468)



24 Subtotal 40300-Electric Depreciation (207,462)

25

26 410100-Deferred Income Tax

27 Common (4,971)

28 Distribution (326)

29 General 2,283

30 Production 2,709


32 Subtotal 410100-Deferred Income Tax 49,339

33

34 Sch-M

35 Common 20,046

36 Distribution 1,332

37 General (9,468)



40 Subtotal Sch-M (207,462)


of 239



At December 2022

Line No.


1 Numerator

2 12CP-DIST 4,811,046 4,811,046

3 12CP-PROD 4,811,046 445,429 5,256,475

4 12CP-TRAN 4,811,046 1,028,171 5,839,217

5 C902-3 35,769,649 449,010 36,218,659

6 C908-9 95,100,734 95,100,734

7 CWIP 422,750,740 34,156,617 456,907,357

8 DISTMAX 63,026,741 15,760 63,042,501

9 DISTOPX 22,120,356 81,050 22,201,406

10 ENERGY 29,412,793,554 1,995,101,005 31,407,894,559

11 EXP-SUBT 146,872,470 453,784 147,326,254

12 LAB-HPM 1,307,607 114,047 1,421,653

13 LAB-HPO 2,124,471 196,693 2,321,164

14 LAB-OPM 4,616,142 427,384 5,043,525

15 LAB-OPO 14,711,269 1,524,405 16,235,674

16 LAB-SPM 10,982,253 774,319 11,756,572

17 LAB-SPO 20,641,017 1,893,254 22,534,271

18 LABOR 237,708,362 14,358,139 252,066,500

19 LABXAG 143,958,899 8,687,506 152,646,405

20 PIS-DIST 6,476,748,782 12,984,653 6,489,733,435

21 PIS-DSUB 947,793,699 6,314,159 954,107,858

22 PIS-GEN 718,614,209 30,962,605 749,576,814

23 PIS-LIT 182,286,347 182,286,347

24 PIS-MET 347,243,995 6,670,494 353,914,489

25 PIS-NET 12,300,288,512 860,737,172 13,161,025,684

26 PIS-P/S 4,999,424,742 4,999,424,742

27 PIS-SUBT 15,763,198,322 1,118,451,153 16,881,649,474

28 PIS-TOT 17,260,428,348 1,201,061,195 18,461,489,543

29 PIS-TRAN 2,526,412,520 504,816,674 3,031,229,194

30 PSC CPUC 1 1

31 PSC FERC 1 1

32 TRANMAX 6,738,171 1,346,392 8,084,563

33 TRANOPX 2,512,798 502,096 3,014,894


of 239

Public Service Company of Colorado DAB 1 Schedule Book FTY ...

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