Workpapers Cover Page - Southern California Edison · Total 13,541 3,648 Description of Activity:...

An E D IS O N IN TERN AT IO N A L® Company

(U 338-E)

2015 General Rate Case APPLICATION

Workpapers

GenerationSONGS O&MSCE-02 Volume 01, P art 03

N ovem ber 2013

2015 General Rate Case - APPLICATION INDEX OF WORKPAPERS

EXHIBIT SCE-02, Volume 1, Part 3

DOCUMENT___________________________________________ | PAGE(S)

Participant Financial Workpapers_____________________________________ | 143-248

Workpaper - Southern California Edison / 2015 GRC - APPLICATION1

Beginning o f Workpapers for:

FERC A cco u n t: 524 M iscellaneous Nuclear Power Expenses

A c tiv ity : TRAINING - 524

W itness: Spencer J. Huson

Forecast Method Chosen

2012$ (000)

Recorded2012

Forecast2015

Labor Last Recorded Year Adj. 10,964 2,561Non-Labor Last Recorded Year Adj. 2,577 1,087Other N/A 0 0Total 13,541 3,648

Description o f Activity:

Includes labor and expenses to conduct training programs fo r SONGS reflective of the regulatory and industry standards, as well as SONGS plant design and other features and challenges that are unique to SONGS.

Final Cost Centers included in this activity (See Appendix A for additional detail):

F200205 F200206 F200208

Exhibit No. SCE-02 / Generation / Vol. 01 / Pt. 03Witness: J. Huson

2Workpaper - Southern California Edison / 2015 GRC - APPLICATION


A c tiv ity : TRAINING -524


DETERMINATION OF RECORDED/ADJUSTED

I________________________________________________________Recorded Period________________$ (000)

2008 2009 2010 2011 2012FERC Form 1 Recorded (Nominal $)

Labor 7 ,229 10,100 11,040 10,514 10,887

N on-Labor 2 ,013 6,571 7,460 4,271 2,587

O ther 0_______________ 0_______________ 0_______________0______________ 0

Total 9,242 16,671 18,500 14,785 13,474

A d justm en ts- (Nom inal S) - see Append ix B fo r add itiona l detailLabor 7 (48) (91) (61) 77

Non-Labor 0 (2,821) (2,621) (633) (10)

O ther 0 0 0 0 0

Total 7 (2,869) (2,712) (694) 67

Recorded/Adjusted (Nominal $)Labor 7,236 10,052 10,949 10,453 10,964

Non-Labor 2,013 3,750 4,839 3,638 2,577

O ther 0 0 0 0 0

Total 9,249 13,802 15,788 14,091 13,541

E scala tion:Labor 1.1414 1.1070 1.0701 1.0327 1.0000

Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000

Recorded/Adjusted (Constant 2012$)

Labor

Non-Labor

O ther

Total

8,259

2,145

010,404

11,128

4,088

015,216

11,716

5,129

0

10,795

3,677

0

10,964

2,577

016,845 14,472 13,541

18,00016,00014.00012.000 10,000

8,000

6,000

4.0002.000

0

Recorded A d justed 2008-2012 (2012$)

2008 2009 2010 2011 2012

□ Labor (std escl) | Non-Labor (std escl) □ Other (not escl)



FER C A c c o u n t : 5 24 M isce llan e o us N uc le a r P o w e r E xpenses

A c t iv i ty : T R A IN IN G - 524

W itn e s s : S p e n c e r J. H uson

F o re c a s t in g M e th o d s - S u m m a ry o f R e s u lts o f a ll M e th o d s S tu d ie d - 2012$ (000)

2 R e c o rd e d Y ea rs (2011 - 2012):___________________________________________________________________________________Results o f Averaging (A2)

COoCM 2014 | 2015 | sd** | Chosen

_abor 10,880 10,880 10,880 84 no

''Jon-Labor 3,127 3,127 3,127 550 no

Other 0 0 0 0 noTotal 14,007 14,007 14,007 n/a n/a

3 R e c o rd e d Y e a rs (2010 -2 0 1 2 ) :

Results o f L inear Trending (T3) Results o f Averaging (A3)

2013 | 2014 | 2015 | r2* | Chosen 2013 | 2014 | 2015 | sd** | Chosen

_abor 10,406 10,030 9,654 0.59 no 11,158 11,158 11,158 400 no

'Jon-Labor 1,242 (33) (1,309) 0.99 no 3,794 3,794 3,794 1,045 noOther 0 0 0 0.00 no 0 0 0 0 no

Total 11,648 9,997 8,345 n/a n/a 14,952 14,952 14,952 n/a n/a

4 R e c o rd e d Y ea rs (2009 - 2012):



_abor 10,798 10,657 10,515 0.21 no 11,151 11,151 11,151 347 no

Sion-Labor 2,371 1,773 1,175 0.54 no 3,867 3,867 3,867 914 noOther 0 0 0 0.00 no 0 0 0 0 no

Total 13,169 12,430 11,690 n/a n/a 15,018 15,018 15,018 n/a n/a

5 R e c o rd e d Y e a rs (2008 - 2012):Results o f L inear Trending (T5) Results o f Averaging (A5)

2013 |''tfoCM 2015 | r2* | Chosen 2013 |

''tfoCM 2015 | sd** | Chosen12,096 12,603 13,111 0.36 no 10,572 10,572 10,572 1,198 no3,659 3,704 3,750 0.00 no 3,523 3,523 3,523 1,069 no

0 0 0 0.00 no 0 0 0 0 no15,755 16,307 16,861 n/a n/a 14,095 14,095 14,095 n/a n/a

O th e r M e th o d s :

Last Recorded Year (LRY) Itemized Forecast (IF)

2013 | 2014 | 2015 | | Chosen 2013 | 2014 | 2015 | | Chosen

_abor 10,964 10,964 10,964 yes 0 0 0 no

Sion-Labor 2,577 2,577 2,577 yes 0 0 0 noOther 0 0 0 no 0 0 0 no

Total 13,541 13,541 13,541 n/a 0 0 0 n/a

F o re c a s t A d ju s tm e n ts :

Labor Non-Labor Other

Total

* r2 = R Squared (Based on recorded years data)** sd = standard deviation (Based on recorded years data) *** See Appendix B For Additional Detail

Base Forecast Method Adjustm ents***

Method 2013 | 2014 | 2015 | 2013 | 2014 | 2015 | |LRY 10,964 10,964 10,964 (2,524) (6,597) (8,403)LRY 2,577 2,577 2,577 (70) (182) (1,490)N/A 0 0 0 0 0 0

13,541 13,541 13,541 (2,594) (6,779) (9,893)




A c tiv ity : TRAINING -5 24


R esults:

F o recasting R esults

Method Selected 2013 | 2014 | 2015 | |Labor Last Recorded Year Adj. 8,440 4,367 2,561

Non-Labor Last Recorded Year Adj. 2,507 2,395 1,087

Other N/A 0 0 0

Total 10,947 6,762 3,648

A na lys is o f Fo recasting M ethods

Analysis of Linear Trending Method:

If the linear trending results yielded acceptable R-squared statistics, the historical trend and the forecast results were evaluated to determine if linear trending was the appropriate forecasting method for the development o f the test year forecast. However, based on the retirement o f both Units 2 & 3 at SONGS, using a linear trending forecast method would yield an inaccurate forecast and, therefore, was not selected.

Analysis of Averaging Method:

Averaging was used if historical operating expenses showed significant annual fluctuations from year to year. Although labor and non-labor expenses have fluctuated over the last five years, the averaging method was not selected as the estimating method. The averaging method is based on historical information that is not indicative o f the future. The last recorded year forecasting method more accurately reflects current operations and is the appropriate forecast base to determine the expenses required to support activities in the test year.

Analysis of Last Recorded Year (2012):

Last recorded year was selected as the primary estimating method for SONGS 2&3 O&M accounts as it more accurately reflects current business expenses and activities. O ther factors considered in the selection of the last recorded year forecasting method were stable or consistent historical trends and acceptable R-squared statistics. Although labor and non-labor expenses have fluctuated over the last five years, the last recorded year was selected as the forecasting method because it reflects the most accurate base O&M from which future year adjustments were made. Using the 2012 Base Year as a forecast base, labor (headcount reduction) and non-labor expenses were subtracted to reflect the estimated base O&M in the test year. These adjustments are described in our testimony and in our workpapers.

Analysis of Itemized Forecast Method:

Not applicable.






Recorded 2008-2012 / Forecast 2013-2015 2012$ (000)

o — ---------— -— -------- -------- ----------------- ---------— -— --------- — 4— ---------------- ---------— -— -------2008 2009 2010 2011 2012 2013 2014 2015

O Labor (std escl) ■ Non-Labor (std escl) □ Other (not escl)

R ecorded Period$ (000)

Forecast Expenses (constant 2012$) 2008 | 2009 | 2010 | 2011 | 2012 2013 | 2014 | 2015Labor (standard escalation) 8,259 11,128 11,716 10,795 10,964 8,440 4,367 2,561Non-Labor (standard escalation) 2,145 4,088 5,129 3,677 2,577 2,507 2,395 1,087Other (not escalatable) 0 0 0 0 0 0 0 0Total 10,404 15,216 16,845 14,472 13,541 10,947 6,762 3,648

Labor Prior year Total 10,964 8,440 4,367Change (2,524) (4,073) (1,806)Total 10,964 8,440 4,367 2,561

Non-Labor Prior year Total 2,577 2,507 2,395ChangeTotal

(70) (112) (1.308)2,577 2,507 2,395 1,087

Other Prior year Total 0 0 0Change 0 0 0Total 0 0 0 0

Total ChangeLabor (2,524) (4,073) (1,806)Non-Labor (70) (112) (1,308)Other 0 0 0Total N/A (2,594) (4,185) (3,114)






T h is page sh o w s th e ch a n g e s in Labor, N on -Lab o r, and O th e r e x p e n d itu re s fo re c a s t du ring 2 0 1 3 th ro u g h 2015 , inc lu d in g re a s o n s fo r the a d d itio n o f p e rso n n e l (labo r), in c re a se d o ffice su p p lie s requ ire d du e to an inc re ase in a c tiv ity (n o n -la b o r).

2012 -2013

Labor: (2 ,5 2 4 )

R e d u c tio n in la b o r due to th e re tire m e n t o f S O N G S U n its 2 & 3.

N o n -L a b o r: (70)

R e d u c tio n in n o n la b o r due to th e re tire m e n t o f S O N G S U n its 2 & 3.

O ther: 0

N o t ap p lica b le .



FERC A ccoun t: 524 M iscellaneous Nuclear Power Expenses



T h is page s h o w s th e c h a n g e s in Labor, N on -Lab o r, and O th e r e x p e n d itu re s fo re c a s t d u ring 20 13 th ro u g h 2015 , inc lu d in g re a so n s fo r the a d d itio n o f p e rso n n e l (labo r), in c re a se d o ff ice su p p lie s requ ire d du e to an inc re a se in a c tiv ity (n o n -la b o r).

2013 -2014

Labor: (4 ,0 7 3 )

R e d u c tio n in la b o r due to th e re tire m e n t o f S O N G S U n its 2 & 3.

N o n -L a b o r: (112)

R e d u c tio n in n o n la b o r due to th e re tire m e n t o f S O N G S U n its 2 & 3.

O the r: 0







T h is pa ge s h o w s th e ch a n g e s in Labor, N o n -L a b o r, an d O th e r e x p e n d itu re s fo re c a s t du ring 20 13 th ro u g h 2015 , inc lu d in g re a so n s fo r th e a d d itio n o f p e rsonn e l (labo r), in c re a se d o ffice su p p lie s re qu ire d due to an inc re ase in a c tiv ity (n on -la bo r).

2014 -2015__________________________________________________

Labor: (1 ,806 )

R edu c tion in la b o r du e to th e re tire m e n t o f S O N G S U n its 2 & 3.

N on -Lab o r: (1 ,308 )

R edu c tion in n o n la b o r du e to the re tire m e n t o f S O N G S U n its 2 & 3.

O ther: 0

N o t a p p licab le .



FERC A ccoun t

A c tiv ity :

W itness:

524 M iscellaneous Nuclear Power Expenses

TRAINING - 524

Spencer J. Huson

APPENDIX A

Detail Description of Final Cost Centers Included in This Activity




A c t iv i ty : TRAINING - 524


Description o f Final Cost Centers included in this activity:

F200205 TRAINING 524Includes labor and other expenses incurred by Training Division in performance o f the ir w ork activities . Includes such activities as management and supervision, developm ent and delivery o f numerous site specific and general tra ining/certification classes, management and operation o f San Onofre Nuclear Generating Station (SONGS) 2&3 Simulator, consumables and office supplies, industry conferences and committees, and software/licenses. Also includes labor and other expenses for Nuclear employees who are participating in the supplemental refueling and maintenance outage (RFO) job resource sharing program during the refueling and maintenance outages. This final cost center includes base Operation and Maintenance (O&M) only; incremental RFO O&M expenses have been removed.

F200206 TRAINING COMMON 524Includes labor and other expenses incurred by Training Division in performance o f the ir w ork activities . Includes such activities as management and supervision, developm ent and delivery o f numerous site specific and general tra ining/certification classes, consum ables and office supplies, industry conferences and committees, and software/licenses.

F200208 TRAINING 532Includes labor and other expenses for Nuclear em ployees who are participating in the supplemental refueling and maintenance outage (RFO) job resource sharing program during the refueling and maintenance outages. This final cost center includes base O&M only; incremental RFO O&M expenses have been removed. Expenses recorded under this final cost center have been transferred to/from another activity.



FERC A cco u n t: 524 Miscellaneous Nuclear Power Expenses



Recorded/Adjusted (Constant 2012$) By Final Cost Center$ (000)

2008 2009 2010 2011 2012

F200205 TRAINING 524 8,142 12,442 12,742 12,713 12,477

F200206 TRAINING COMMON 524 2,254 2,761 4,005 1,678 953

F200208 TRAINING 532 8 12 97 80 111

Total 10,404 15,215 16,844 14,471 13,541

** Due to rounding, totals may not tie to other workpaper pages.



FERC A ccoun t

A c tiv ity :

W itness:

524 Miscellaneous Nuclear Power Expenses

TRAINING - 524

Spencer J. Huson

APPENDIX B

Detail of Total Company Adjustments to Recorded






Detail o f Total C om pany A d ju s tm e n ts to R ecorded Expenses

|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor 7 Non-Labor 0 O ther 0

(48) (2,821) (2

0

(91)621)

0

(61)(633)

0

77(10)

0

(2,524) (6,597) (8,403) (70) (182) (1,490)

0 0 0

Total 7 (2,869) (2,712) (694) 67 (2,594) (6,779) (9,893)

Com pany W ide A djustm ent 1 GRC-KBS-CW -FYA REDUCTIONS SONGS 2&3

This reduces the forecast for anticipated reductions in labor and non-labor for permanent shut down o f SONGS 2&3.

Labor 0 0 0 0 0 (2,524) (6,597) (8,403)Non-Labor 0 0 0 0 0 (70) (182) (1,490)O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 0 (2,594) (6,779) (9,893)

Organizational Unit Adjustm ent 1 GBU NUC-KLB-OU-SONGS FUNCTIONAL GROUP

This adjustm ent consolidates SONGS recorded into functional areas Engineering, Operations, Maintenance, NuclearSupport, Regulatory, Training, Security, and Radchemical Control.

Labor 7 2 91 74 111 0 0 0Non-Labor 0 9 0 4 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 7 11 91 78 111 0 0 0

Organizational Unit Adjustm ent 2 GBU NUC-KLB-OU-U2&3 SG EMERGENT W O RK

This adjustm ent removes the costs associated with the Units 2&3 Steam Generators Emergent W ork and increasedNuclear Regulatory Comm ission Inspections.

Labor 0 0 0 0 (18) 0 0 0Non-Labor 0 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 (18) 0 0 0

Organizational Unit Adjustm ent 3 GBU NUC-KLB-OU-U2C17

This adjustm ent removes the incremental costs associated w ith the U2C17 Refueling and Maintenance Outage.

Labor 0 0 0 (28) (16) 0 0 0Non-Labor 0 0 0 0 (10) 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 0 0 (28) (26) 0 0 0







|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Organizational Unit Adjustm ent 4 GBU NUC-KLB-OU-OPSTRAININGACCRED

Operations Training Accreditation Recovery Plan - This adjustment decreases the historical recorded O&M in 2009 by removing the one-time expenses incurred to correct deficiencies in the operator training program.

Labor 0 (50) 0 0 0 0 0 0Non-Labor 0 (2,830) 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 (2,880) 0 0 0 0 0 0

Organizational Unit Adjustm ent 5 GBU NUC-KLB-OU-REMOVAL M&TTRAININGPROGRAM

This adjustm ent decreases the historical recorded period due to the one-time expense to improve the Maintenance and technical Training (M&TT) training program.

Labor 0 0 (182) (107) 0 0 0 0Non-Labor 0 0 (2,621) (637) 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 (2,803) (744) 0 0 0 0



End o f Workpapers for:






THIS PAGE INTENTIONALLY LEFT BLANK




FERC A cco u n t: 532 Maintenance o f M iscellaneous Nuclear Plant

A c tiv ity : TRAINING-532



2012$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0Non-Labor N/A 0 0Other N/A 0 0Total 0 0


Includes labor and expenses to conduct training programs fo r SONGS reflective o f the regulatory and industry standards, aswell as SONGS plant design and other features and challenges that are unique to SONGS. This activity package has zerodollars; all costs have been transferred to other activities.


F200208



FERC A ccoun t: 532 Maintenance o f Miscellaneous Nuclear Plant




Recorded Period$ (000)

2008 2009 2010 2011 2012

FERC Form 1 Recorded (Nom inal $)Labor 7 2 91 74 111

Non-Labor 0 9 0 4 0

O ther 0 0 0 0 0

Total 7 11 91 78 111

A d justm ents- (Nominal $) see Append ix B fo r add itiona l detailLabor (7) (2) (91) (74) (111)

Non-Labor 0 (9) 0 (4) 0

O ther 0 0 0 0 0

Total (7) (11) (91) (78) (111)

Recorded/Adjusted (Nominal $)Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0

E sca la tion:Labor 1.1414 1.1070 1.0701 1.0327 1.0000

Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


6

4

2

0

-2

-4

2008 2009 2010 2011 2012

□ Labor (std esc l) ■ N o n -L abo r (s td esc l) □ O the r (n o t e sc l)



FERC A ccoun t

A c tiv ity :

W itness:

532 Maintenance o f M iscellaneous Nuclear Plant

TRAINING-532

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012

F200208 TRAINING 532 0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:

532 Maintenance of M iscellaneous Nuclear Plant

TRAINING-532

Spencer J. Huson

APPENDIX B




FERC A cco u n t: 532 Maintenance of M iscellaneous Nuclear Plant




|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (7) (2) (91) (74) (111) 0 0 0Non-Labor 0 (9) 0 (4) 0 0 0 0Other 0 0 0 0 0 0 0 0

Total (7) (11) (91) (78) (111) 0 0 0


This adjustm ent consolidates SONGS recorded into functional areas: Engineering, Operations, Maintenance, Nuclear Support, Regulatory, Training, Security, and Radchemical Control.

Labor (7) (2) (91) (74) (111) 0 0 0Non-Labor 0 (9) 0 (4) 0 0 0 0Other 0 0 0 0 0 0 0 0

Total (7) (11) (91) (78) (111) 0 0 0



Beginning of Workpapers for:


A c tiv ity : NUCLEAR SUPPORT - 524



2012$ (000)

Recorded2012

Forecast2015

Labor Last Recorded Year Adj. 29,763 1,899Non-Labor Last Recorded Year Adj. 62,358 26,077Other N/A 0 0Total 92,121 27,976

Description of Activity:

Includes labor and expenses for administrative and clerical support, business planning, financial services, site access authorization, and facilities management.

See Appendix C for Final Cost Centers included in this activity.







\ Recorded Period$ (000)


Labor 16,763 23,404 27,496 22,886 60,227

Non-Labor 18,210 36,949 46,790 31,843 49,516

Other 0 0 0 0 0

Total 34,973 60,353 74,286 54,729 109,743

Adjustments- (Nominal $) - see Appendix B for additional detailLabor

Non-Labor

Other

5,765

43,470

0

11,342

29,924

0

13,891

26,762

0

9,215

48,778

0

(30,464)

12,842

0

Total 49,235 41,266 40,653 57,993 (17,622)

Recorded/Adjusted (Nominal $)Labor

Non-Labor

Other

22,528

61,680

0

34,746

66,873

0

41,387

73,552

0

32,101

80,621

0

29,763

62,358

0

Total 84,208 101,619 114,939 112,722 92,121

Escalation:Labor

Non-Labor

1.1414 1.0653

1.10701.0900

1.07011.0599

1.03271.0106

1.00001.0000

Other 1.0000 1.0000 1.0000 1.0000 1.0000

Recorded/Adjusted (Constant 2012$)Labor 25,713 38,464 44,287 33,152 29,763

Non-Labor 65,710 72,893 77,954 81,474 62,358

Other_________________________________ 0_____________ 0______________0_____________ 0_____________ 0Total 91,423 111,357 122,241 114,626 92,121

140.000

120.000

100,000

80,000

60,000

40.000

20.000

0

□ Labor (std escl) ■ Non-Labor (std escl) □ Other (not escl)

Recorded Adjusted 2008-2012 (2012$)

I I I I ■2008 2009 2010 2011 2012



FERC A ccoun t: 524 M iscellaneous Nuclear Power Expense s



Forecasting M ethods - Sum m ary o f Res u lts o f all M ethods S tud ied - 2012$ (000)

2 Recorded Years (2011 - 2012):Results o f Averaging (A2)

COoCM ^roCM 2015 | sd** | ChosenLabor 31,457 31,457 31,457 1,694 noNon-Labor 71,916 71,916 71,916 9,558 noOther 0 0 0 0 noTotal 103,373 103,373 103,373 n/a n/a

3 Recorded Years (2010 - 2012):Results of Linear Trending (T3) Results o f Averaging (A3)

COoCM ^roCM 2015 | r2* | Chosen 2013 |

^roCM 2015 | sd** | ChosenLabor 21,210 13,949 6,687 0.91 no 35,734 35,734 35,734 6,204 noNon-Labor 58,333 50,534 42,736 0.59 no 73,929 73,929 73,929 8,307 noOther 0 0 0 0.00 no 0 0 0 0 no

Total 79,543 64,483 49,423 n/a n/a 109,663 109,663 109,663 n/a n/a


LaborNon-LaborOtherTotal

COoCM ^roCM 2015 1 r2* 1 Chosen

COoCM ^roCM 2015 | sd** | Chosen27,107 23,383 19,659 0.57 no 36,416 36,416 36,416 5,501 no66,649 63,840 61,032 0.19 no 73,670 73,670 73,670 7,208 no

0 0 0 0.00 no 0 0 0 0 no93,756 87,223 80,691 n/a n/a 110,086 110,086 110,086 n/a n/a



COoCM ^roCM 2015 | r2* 1 Chosen

COoCM ^roCM 2015 | sd** | Chosen35,112 35,391 35,669 0.00 no 34,276 34,276 34,276 6,522 no72,641 72,829 73,017 0.00 no 72,078 72,078 72,078 7,191 no

0 0 0 0.00 no 0 0 0 0 no107,753 108,220 108,686 n/a n/a 106,354 106,354 106,354 n/a n/a

O ther M ethods:



COoCM ^r

oCM 2015 | | Chosen 2013 |

^r

oCM 2015 | | Chosen29,763 29,763 29,763 yes 0 0 0 no62,358 62,358 62,358 yes 0 0 0 no

0 0 0 no 0 0 0 no92,121 92,121 92,121 n/a 0 0 0 n/a

Forecast A d jus tm en ts :Base Forecast Method Adjustments*

Method

COoCM ^roCM 2015 |

COoCM ^roCM 2015 | |Labor LRY 29,763 29,763 29,763 (8,534) (22,898) (27,864)Non-Labor LRY 62,358 62,358 62,358 (1,744) (4,638) (36,281)Other N/A 0 0 0 0 0 0

Total 92,121 92,121 92,121 (10,278) (27,536) (64,145)

* r2 = R Squared (Based on recorded years data)** sd = standard deviation (Based on recorded years data)*** See Appendix B For Additional Detail






R esults:

Fo recasting Results

Method Selected 2013 | 2014 | 2015 | |Labor Last Recorded Year Adj. 21,229 6,865 1,899Non-Labor Last Recorded Year Adj. 60,614 57,720 26,077Other N/A 0 0 0Total 81,843 64,585 27,976


Analysis of Linear Trending Method:If the linear trending results yielded acceptable R-squared statistics, the historical trend and the forecast results were evaluated to determine if linear trending was the appropriate forecasting method for the development of the test year forecast. However, based on the retirement of both Units 2 & 3 at SONGS, using a linear trending forecast method would yield an inaccurate forecast and, therefore, was not selected.

Analysis of Averaging Method:Averaging was used if historical operating expenses showed significant a nnual fluctuations from year to year. Although labor and non-labor expenses have fluctuated over the last five years, the averaging method was not selected as the estimating method. The averaging method is based on historical information that is not indicative of the future. The last recorded year forecasting method more accurately reflects current operations and is the appropriate forecast base to determine the expenses required to support activities in the test year.

Analysis of Last Recorded Year (2012):Last recorded year was selected as the primary estimating method for SONGS 2&3 O&M accounts as it more accurately reflects current business expenses and activities. Other factors considered in the selection of the last recorded year forecasting method were stable or consistent historical trends and acceptable R-squared statistics. Although labor and non-labor expenses have fluctuated over the last five years, the last recorded year was selected as the forecasting method because it reflects the most accurate base O&M from which future year adjustments were made. Using the 2012 Base Year as a forecast base, labor (headcount reduction) and non-labor expenses were subtracted to reflect the estimated base O&M in the test year. These adjustments are described in our testimony and in our workpapers.

Analysis of Itemized Forecast Method:Not applicable.






140.000

120.000

100,000

80,000

60,000

40.000

20.000

0


1 1- 1 1 1 _■■ _■ ■2008 2009 2010 2011 2012 2013 2014 2015


Recorded Period$(000)

Forecast Expenses (constant 2012$) 2008 | 2009 2010 2011 | 2012 2013 | 2014 | 2015Labor (standard escalation) 25,713 38,464 44,287 33,152 29,763 21,229 6,865 1,899Non-Labor (standard escalation) 65,710 72,893 77,954 81,474 62,358 60,614 57,720 26,077Other (not escalatable) 0 0 0 0 0 0 0 0Total 91,423 1 11,357 122,241 114,626 92,121 81,843 64,585 27,976

Labor Prior year Total 29,763 21,229 6,865Change (8,534) (14,364) (4,966)Total 29,763 21,229 6,865 1,899

Non-Labor Prior year Total 62,358 60,614 57,720Change (1,744) (2,894) (31,643)Total 62,358 60,614 57,720 26,077


Total Change |Labor (8,534) (14,364) (4,966)Non-Labor (1,744) (2,894) (31,643)Other 0 0 0Total N/A (10,278) (17,258) (36,609)






This page shows the changes in Labor, Non-Labor, and Other expenditures forecast during 2013 through 2015, including reasons for the addition of personnel (labor), increased office supplies required due to an increase in activity (non-labor).

2012 - 2013

Labor: (8,534)

Reduction in labor due to the retirement of SONGS Units 2 & 3.

Non-Labor: (1,744)

Reduction in nonlabor due to the retirement of SONGS Units 2 & 3.

Other: 0Not applicable.







2013 - 2014

Labor: (14,364)


Non-Labor: (2,894)


Other: 0

Not applicable.







2014 - 2015

Labor: (4,966)


Non-Labor: (31,643)


Other: 0Not applicable.



FERC A ccoun t

A c tiv ity :

W itness:


NUCLEAR SUPPORT - 524

Spencer J. Huson

APPENDIX A

D e t a i l D e s c r i p t i o n o f F i n a l C o s t C e n t e r s

I n c l u d e d i n T h i s A c t i v i t y




Activity: NUCLEAR SUPPORT - 524


Description of Final Cost Centers included in this activity:* See Appendix C for Summary Final Cost Centers______________________

*SUMMARY BUSINESS & FINANCIAL SERVICES COMMON 517Includes labor and other expenses incurred by Business & F inancial Services group when performing management and supervision, g eneral rate case and other CPUC regulatory filings, and consumables and office supplies. Expe nses recorded under th is final cost center have been transferred to/from another activity.

*SUMMARY NUCLEAR ORGANIZATION ITEMS - FIXED COSTS COMMON 524Includes other expenses such as utility costs, pa id-tim e-off adjustment, and allocation of Common O&M to non-O&M cost centers.

*SUMMARY SITE SUPPORT SERVICES - FACILITIES C OMMON 524This final cost center is for budgeting purposes only.

*SUMMARY

F200128

F200167

F200168

F200170

F200171

SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - STOCK ADJUSTMENTIncludes all debits and credits associated wi th inventory reconciliation (changes in quantity, unit pricing, damage) o f the San Onofre Nuclear Generating Station material store 0907. Includes costs associated w ith any repairs to stock items. Expenses recorded under th is final cost center have been transferred to/from another activity.

MANAGEMENT RESERVEThis FCC includes labor and non labor expenses that are not defined by or related to other final cost centers and includes costs for em ergent and/or unknown activities that occur throughout the year.

SITE SUPPORT SERVICES MANAGEMENT COMMON 517Includes labor and other expenses for all first-line supervisors and above when performing management and supervisory w ork functions that are not specifically identifiable to another final cost center. Includes activities such as preparing performance appraisals, salary planning, issuing/delegating work assignments, estab l ishing w ork and vacation schedules, reviewing, processing, and approving various com pany documents such as time sheets, expense reports, travel requests, and purchase order requisitions. Expenses recorded under th is final cost center have been transferred to/from another activity.

SITE SUPPORT SERVICES MANAGEMENT COMMON 524Includes expenses for consumables, office supplies, non-capital furniture and equipment and labor and expenses when attending industry conferences and committees.

SITE SUPPORT SERVICES - FACILITIES C OMMON 520Includes labor and other expenses incurred by Site Support Services Facilities group including supervision and adm inistration; hazardous a nd mixed waste, recycling, and other m iscellaneous facility activities. Expenses recorded under this final cost center have been transferred to/from another activity.

SITE SUPPORT SERVICES - FACILITIES C OMMON - B ILLABLEIncludes all expenses and all chargebacks from other departments that are billable to the San Onofre Nuclear Generating Station (SONGS) participants.






Description of Final Cost Centers included in this activity:

* See Appendix C for Summary Final Cost Centers______________________

F200172

F200175

F200176

F200177

F200178

F200179

F200182

F200183

SITE SUPPORT SERVICES - FACILITIES 520Includes labor and other expenses incurred by Site Support Services Facilities group when performing activities such as janitorial, housekeeping, facility infrastructure, mailing operations, trash hauling, utility costs, and other related facility activities. Expenses recorded under th is final cost center have been transferred to/from another activity.

SITE SUPPORT SERVICES - FACILITIES 524Includes labor and other expenses related to SONGS Units 2&3 refueling and maintenance outage (RFO) work activities performed by SONGS divisional work groups who normally charge the ir costs to common accounting. Costs charged to This final cost center will translate to SONGS Units 2&3 FERC accounts. This final cost center includes base O&M only; incremental RFO O&M expenses have been removed. Expenses recorded under this final cost center have been transferred to/from another activity.

SITE SUPPORT SERVICES - FACILITIES C OMMON 529Includes labor and other expenses incurred by Site Support Services Facilities group when performing maintenance activities associate d with property developm ent to support building structures, maintaining physical building assets and support systems in operational condition, and other related facility activities such as p ainting, air conditioning and heating, carpeting, and roofing. Expenses recorded under th is final cost center have been transferred to/from another activity.

SITE SUPPORT SERVICES - FACILITIES 5 29Includes labor and other expenses incurred by Site Support Services Facilities group when performing maintenance activities associated with property developm ent to support building structures, maintaining physical building assets and support systems in operational condition, and other related facility activities such as p ainting, air conditioning and heating, carpeting, and roofing. Expenses recorded under th is final cost center have been transferred to/from another activity.

SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 524Includes costs for consumables, office supplies, publications, and non-capital furniture, tools, lab and test equipment, com puter hardware and software.

SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532Includes labor and other expenses incurred by Site Support Services Facilities group when performing facility activities not chargeable t o other final cost centers. Expenses recorded under th is final cost center have been transferred t o/from another activity.

SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - SALVAGEIncludes all debits for material determ ined to be obsolete and salvaged through material and equipment sales (M&ES). Includes all credits received from the sale o f this salvage. Expenses recorded under this final cost center have been transferred to/from another activity.

SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - B ILLABLE CHARGEBACKSIncludes all expenses and all chargebacks (Job O rder Transfers) from O ther Departm ents that are billable to the SONGS Participants. Expenses recorded under this final cost center have been transferred to/from another activity.







* See Appendix C for Summary Final Cost Centers________________________________

F200184 SITE SUPPORT SERVICES - MATERIAL SUPPORT 532Includes labor and other expenses related to SONGS Units 2&3 refueling and maintenance outage (RFO) work activities performed by SONGS divisional work groups who normally charge the ir costs to common accounting. Costs charged to th is final cost center will translate to SONGS Units 2&3 FERC accounts. This final cost center includes base O&M only; incremental RFO O&M expenses have been removed.

F200185 SITE SUPPORT SERVICES - ACCESS AUTHORIZATION COMMON 524Includes labor and other expenses incurred by Site Support Services Access Authorization group for management and supervision and secur ity access control activities including substance abuse program, fitness-for-duty program, background investigations, and badging programs. Also includes expenses for consumable and office supplies and industry groups and com m ittees.

F200186 SITE SUPPORT SERVICES - ACCESS AUTHORIZATION 524Includes labor and other expenses for Nuclear em ployees who are participating in the supplemental refueling and maintenance outage (RFO) job resource sharing program during the refueling and maintenance outages. This final cost center includes base O&M only; incremental RFO O&M expenses have been removed.

F200189 SITE SUPPORT SERVICES - BUSINESS ASSESSM ENT COMMON 524Includes labor and other expenses incurred by Site Support Services Business Assessment group for supervision and administration, training/certification and safety, consumables and office supplies, and other m iscellaneous expenses.

F200190 SITE SUPPORT SERVICES - MANAGEMENT 524Includes labor and other expenses related to SONGS Units 2&3 refueling and maintenance outage (RFO) work activities performed by SONGS divisional work groups who normally charge the ir costs to common accounting. Costs charged to This final cost center will translate to SONGS Units 2&3 FERC accounts. This final cost center includes Base O&M only; incremental RFO O&M expenses have been removed.

F200199 CHIEF NUCLEAR OFFICER DEPARTMENT SUPPORT - COMMON 517Includes labor and other expenses for project management and task force activities, safety concerns, consumables and office supplies, and non-capital computing hardware. Expenses recorded under this final cost center have been transferred to/from another activity.

F200200 CHIEF NUCLEAR OFFICER DEPARTMENT SUPPORT - COMMON 524Includes labor and other expenses that are not defined by or related to other final cost centers.

F200201 CERTIFIED NUCLEAR OPERATIONS DEPARTMENT SUPPORT 524Includes labor and other expenses related to SONGS Units 2&3 refueling and maintenance outage (RFO) work activities performed by SONGS divisional work groups who normally charge the ir costs to common accounting. Costs charged to This final cost center will translate to SONGS Units 2&3 FERC accounts. This final cost center includes base O&M only; incremental RFO O&M expenses have been removed.

F200203 SITE EMERGENCY PREPAREDNESS - CO MMON 524Includes labor and other expenses incurred by Site Emergency Preparedness division in performance o f the ir w ork activities. Includes such activities as management and supervision, tra ining/certification and safety, occupational health care, consumables and office supplies, industry conferences and committees, fire control/prevention, firewatch, fire department activities, and other em ergency preparedness activities.








F200278 BUSINESS ADMINISTRATION - W ORK PROCESS COMMON 524Includes labor and other expenses incurred by Business Administration W ork Process group when perform ing management and supervis ion, project/task force activities, attending tra ining, certification, and safety meetings, industry groups and committee meetings, and consumables and office supplies.

F200279 BUSINESS ADMINISTRATION - W ORK PROCESS MANAGEMENT 524Includes labor and other expenses for Nuclear em ployees who are participating in the supplemental refueling and maintenance ou tage (RFO ) job resource sharing program during the refueling and maintenance outages. This final cost center includes base O&M only; incremental RFO O&M expenses have been removed.

F200280 BUSINESS ADMINISTRATION - DISTRIBUTION OPERATIONS CENTER SERVICES COMMON517Includes labor and other expenses that are not defined by or related to another final cost center (w ork activity) such as m inor licenses, fees, or permits. Expenses recorded under this final cost center have been transferred to/from anothe r activity.

F200281 BUSINESS ADMINISTRATION - DISTRIBUTION OPERATIONS CENTER SERVICES 517 -NON - B ILLABLEIncludes all expenses and all chargebacks from O ther Departm ents that are non-billable to SONGS Participants. Expenses recorded under th is final cost center have been transferred to/from another activity.

F200282 BUSINESS ADMINISTRATION - DOCUMENTATION SERVICES COMMON 524Includes labor and other expenses incurred by Business Administration Documentation Services group when performing management and supervision, document control, records management, attending training, certification, and safety meetings, industry conferences and committees, and consumables and office supplies.

F200283 BUSINESS ADMINISTRATION - DOCUMEN TATION SERVICES 524Includes labor and other expenses incurred by Business Administration Documentation Services group when performing management and supervision, document control, records management, attending training, certification, and safety m eetings, industry conferences and committees, and consumables and office supplies.

F200284 BUSINESS ADMINISTRATION - ADMINISTRATIVE SERVICES 517Includes labor and other expenses incurred by Business Administration - Adm inistrative Services group when performing management and supervision work functions. Expenses recorded under this final cost center have been transferred to/from another activity.

F200285 BUSINESS ADMINISTRATION - ADMINISTRATIVE SERVICES COMMON 524Includes labor and other expenses incurred by Business Adm inistration-Adm inistrative Services group when performing management and supervision, secretarial/clerical support, text processing, attending training, certification, and safety classes, industry conferences and committees, and consumables and office supplies.

F200286 BUSINESS ADMINISTRATION - ADMINISTRATIVE SERVICES 524Includes labor and other expenses for Nuclear em ployees who are participating in the supplemental refueling and maintenance outage (RFO) job resource sharing program during the refueling and maintenance outages. This final cost center includes Base O&M only; incremental RFO O&M expenses have been removed.








F200287

F200288

F200289

F200290

BUSINESS ADMINISTRATION - ADMINISTRATIVE - PROCEDURES COMMON 524Includes labor and other expenses incurred by Business Adm inistration-Procedures group when performing management and supervision, p rocedure developm ent/updating, attending tra ining, certification, and safety classes, industry conferences and com mittees, and consumables and office supplies.

BUSINESS ADMINISTRATION - PAYROLL 517Includes all expenses and all chargebacks from O ther Departm ents that are non-billable to SONGS Participants. Expenses recorded u nder th is final cost center have been transferred to/from another activity.

BUSINESS ADMINISTRATION - PAYROLL COMMON 524Includes labor and other expenses incurred by Business Adm inistration-Payroll group when performing management and supervision, payroll and related analysis activities, attending tra in ing, certification, and safety meetings, industry conferences and com mittee meetings, and consumables and office supplies.

BUSINESS ADMINISTRATION - 524Includes labor and other expenses incurred by Business Administration that are not chargeable to other final cost centers.

F200292

F200294

F200295

F200296

F200297

BUSINESS & FINANCIAL SERVICES 517Includes all expenses and all chargebacks from O ther Departments that are non-billable to SONGS participants. Expenses recorded u nder this final cost center have been transferred to/from another activity.

BUSINESS & FINANCIAL SERVICES COMMON 524Includes labor and other expenses incurred by Business & Financial Services group when performing management and supervision, budgeting, cost analysis and reporting, support to CPUC regulatory filings, project/task force activities, attending training, certification, and safety meetings, industry groups and committees, and consumables and office supplies.

BUSINESS & FINANCIAL SERVICES 524Includes labor and other expenses incurred by Business & Financial Services group when performing management and supervision, budgeting, cost analysis and reporting, project/task force activities, attending training, certification, and safety meetings, industry groups and committees, and consumables and office su pplies. A lso includes labor and other expenses for Nuclear em ployees who are participating in the supplemental refueling and maintenance outage (RFO) job resource sharing program during the refueling and maintenance outages. This final cost center includes base Operation and Maintenance (O&M) only; incremental RFO O&M expenses have been removed.

MISCELLANEOUS 517 - COMMONIncludes m iscellaneous expenses not charg eable to other final cost centers. Expenses recorded under th is final cost center have been transferred to/from another activity.

IT NON - B ILLABLE 517Includes all expenses and chargebacks from Information Technology (IT) that are not billable to SONGS participants. Expenses recorded u nder this final cost center have been transferred to/from another activity.








F200300 NUCLEAR ORGANIZATION ITEMS - PLANT HEALTH COMMITTEE 517Includes labor (incremental only) and other expenses incurred in the performance of O&M plant modifications (non-capital engineering chan ge packages). Expenses recorded under th is final cost center have been transferred to/from another activity.

F200301 NUCLEAR ORGANIZATION ITEMS - PLAN T HEALTH COMMITTEE 520Includes labor (incremental only) and other expenses incurred in the performance of O&M plant modifications (non-capital engineering change packages). Expenses recorded under th is final cost center have been transferred to/from another activity.

F200302 NUCLEAR ORGANIZATION ITEMS - PLANT HEALTH COMMITTEE 524Includes labor (incremental only) and other expenses incurred in the performance of O&M plant modifications (non-capital engineering chan ge packages).

F200303 NUCLEAR ORGANIZATION ITEMS - PLAN T HEALTH COMMITTEE 528Includes labor (incremental only) and other expenses incurred in the performance of O&M plant modifications (non-capital engineering chan ge packages). Expenses recorded under th is final cost center have been transferred to/from another activity.

F200304 NUCLEAR ORGANIZATION ITEMS - PLAN T HEALTH COMMITTEE 530Includes labor (incremental only) and other expenses incurred in the performance of O&M plant modifications (non-capital engineering change packages). Expenses recorded under th is final cost center have been transferred to/from another activity.

F200305 NUCLEAR ORGANIZATION ITEMS - PLANT HEALTH COMMITTEE 531Includes labor (incremental only) and other expenses incurred in the performance of O&M plant modifications (non-capital engineering chan ge packages). Expenses recorded under th is final cost center have been transferred to/from another activity.

F200306 NUCLEAR ORGANIZATION ITEMS - PLAN T HEALTH COMMITTEE 532Includes labor (incremental only) and other expenses incurred in the performance of Operation and Maintenance (O&M) plant modifications (non-capital engineering change packages). Expenses recorded under this final cost center have been transferred to/from another activity.

F200307 NUCLEAR ORGANIZATION ITEMS - FIXED COSTS COMMONIncludes expenses such as Nuclear Regulatory Commission fees, Nuclear Energy Institute fees, and costs and chargebacks from other depa rtments that are non-billable to San Onofre Nuclear Generating Station (SONGS) participants.

F200308 NUCLEAR ORGANIZATION ITEMS - FIXED COSTS 517Includes other expenses such as Nuclear R egulatory Commission fees, Nuclear Energy Institute fees, and costs and chargebacks from other departments that are non-billable to SONGS participants. Expenses recorded under this final cost center have been transferred to/from another activity.

F200310 NUCLEAR ORGANIZATION ITEMS - FIXED COSTS COMMON 525Includes all San Onofre lease costs such as plant site easement, Mesa long-term lease, conduit and buoys, and warehouse am ortization for all billable and non-billable costs to participants. Expenses recorded under this final cost center have been transferred to/from another activity.








F200311

F200312

NUCLEAR ORGANIZATION ITEMS - FIXED COSTS 525Includes all San Onofre lease costs such as plant site easement, Mesa long-term lease, conduit and buoys, and warehouse am ortization for all billable and non-billable costs to participants. Expenses recorded under this final cost center have been transferred to/from another activity.

NUCLEAR ORGANIZATION ITEMS - FIXED COSTS 532Includes other expenses for the allocation o f Common O&M to non-O&M cost centers.

F200432

F401181

F502962

F515389

RADIOACTIVE CHEM ICAL CONTROL APPRENTICE TRAINING 520Includes labor and expenses associated w ith the Radioactive Chemical Control division apprentice training program. Expenses recorded under this final cost center have been transferred to/from another activity.

ENTERPRISE RESOURCE PLANNING - SONGS ENTERPRISE RESOURCE PLANNING EXPENSESIncludes the labor and other expenses for preparation activities associated with the SAP p ro jec t.

CORPORATE BUDGETS - M ISCELLANEOUS 532Includes the cost o f m iscellaneous expense s connected with the general management of the Company for which specific final cost centers have not been provided.

CORPORATE REGULATORY ACCOUNTING - SPENT NUCLEAR FUEL STORAGE SONGS 1Includes interim storage costs o f spent nuclear fuel at General Electric facility Morris, IL.

F516567 MISCELLANEOUS RENTS - SONGS 2Includes m iscellaneous lease costs for San Onofre.

F516568 MISCELLANEOUS RENTS - SONGS 3Includes m iscellaneous lease costs for San Onofre.

F516569 MISCELLANEOUS RENTS - SONGS COMMONIncludes m iscellaneous lease costs for San Onofre.

F516570 MISCELLANEOUS RENTS - SONGSIncludes m iscellaneous lease costs for San Onofre.

F525104

F525515

GFENERAL FUNCTION - NUCLEAR MISCELLANEOUS EXPENSESIncludes salaries and other expenses in con nection w ith general supervision related to the nuclear planning team.

SONGS - GENERAL ADMINISTRATIVE EXPENSESIncludes administrative expenses paid by San Onofre Nuclear Generating Station (SONGS).

F525877 NUCLEAR SAFETY CONCERNS - SECURI TY PLAN 517Includes labor and other expenses incurred by Nuclear Safety Concerns group when performing w ork activities associated with the nuclear security plan. Expenses recorded under this final cost center have been transferred to/from another activity.








F525880

F525885

F525886

NUCLEAR REGULATORY AFFAIRS - COMPLIANCE 524Includes labor and other expenses incurred by Nuclear Regulatory Affairs - Compliance group for training / certification and safety meetings, industry conferences and com mittee meetings.

PERFORMANCE IMPROVEMENT MANAGER 517Includes labor and other expenses incurred by the Performance Improvement manager. Expenses recorded under this final cost center have been transferred to/from another activity.

PERFORMANCE IMPROVEMENT MANAGER 524Includes labor and other expenses incurred by the Performance Improvement manager.

F525898 SPECIAL PROJECTS 524Includes labor and other expenses incurred by nuclear employees when working on projects and/or task forces.

F525908

F525909

F525911

F525912

F525915

F525916

F527450

SAP DEVELOPMENT 517Includes labor and other expenses incurred by Nuclear Support - SAP group when performing w ork activities associated with maintaining, upgrading, and implementing changes to SAP in support o f SONGS 2 & 3. Expenses record ed under this final cost center have been transferred to/from another activity.

SAP DEVELOPMENT 524Includes labor and other expenses incurred by Nuclear Support - SAP group when attending training / certification and safety meetings, attending industry conferences and committee m eetings and other m iscellaneous expenses not chargeable to other final cost centers.

DIRECTOR, FINANCE 517Includes the cost o f labor and expenses incurred in the general supervision and direction o f the nuclear finance division. Expenses recorde d under this final cost center have been transferred to/from another activity.

SITE SUPPORT DIRECTOR 524Includes labor and other expenses incurred by Nuclear Support D irector when attending training / certification and safety classes, attending industry conference and com mittee meetings and other m iscellaneous expenses not chargeab le to other final cost centers.

STATION MANAGER 517Includes labor and other expenses incurred by station management when performing management activities in support o f station divisions. Expenses recorded under this final cost center have been transferred to/from anothe r activity.

STATION MANAGER 524Includes labor and other expenses incurred by station management when attending tra ining/certification and safety classes, attending industry conferences and committee meetings, and other m iscellaneous expenses not chargeable to other final cost centers. Expenses recorded under this final cost center have been transferred to/from another activity.

NUCLEAR HUMAN RESOURCESThis final cost center is for budgeting purposes only.








F527698

F527699

F528088

F528089

F528091

F528206

SITE RECOVERY 517Includes labor and other expenses for all first-line supervisors and above when performing management and supervisory w ork function s that are not specifically identifiable to another final cost center. Expenses recorded under this final cost center have been transferred to/from another activity.

NUCLEAR SAFETY CULTURE 524Includes labor and other expenses incurred by Nuclear Safety Culture Group for training, certification, and safety classes; software an d software licenses; industry conferences; consumables and office supplies; and non-capital computing hardware.

LEADERSHIP & ORGANZATIONAL EFFEC TIVENESS DIR 517Includes the cost o f labor and expenses incurred in the general supervision and direction o f the Leadership and Organizational Effectiveness d iv is ion . Expenses recorded under this final cost center have been transferred to/from another activity.

LEADERSHIP & ORGANIZATIONAL EFFECTIVENESS DIR 524Includes labor and other expenses incurred by Leadership and Organizational Effectiveness Group w ithin the Training Division for tra in ing , certification, and safety classes; software and software licenses; industry conferences; consumables and office supplies; and non-capital computing hardware.

VP ENGINEERING PROJECTS & SITE SUPPORTIncludes labor and non labor expenses incu rred by the Vice President o f Engineering and Site Support Services.

SONGS 2&3 SEISMIC STUDY - MEMORAN DUM ACCOUNTThis final cost center is associated with the SONGS 2&3 seism ic study memorandum account.

F528245 SONGS 1 DOE LITIGATION-MAThis final cost center is associated with the SONGS 2&3 DOE litigation memorandum account.

F528254

F528255

NUCLEAR STRATEGIC PROJECTS - 517Includes labor and other expenses for all first-line supervisors and above when the Nuclear Strategic Projects group supports general activities for SONGS. Includes activities such as preparing performance appraisals, salary planning, issuing/delegating w ork assignments, reviewing, processing, and approving variou s com pany documents such as time sheets, expense reports, travel requests, and purchase order requisitions. Expenses recorded under th is final cost center have been transferred to/from another activity.

NUCLEAR STRATEGIC PROJECTS - 524Includes labor and other expenses incurred for training, certification, and safety classes; software and software licenses; industry conferences; consumables and office supplies; and non-capital computing hardware when the Nuclear Strategic Projects group supports general activities for SONGS.

F528661 SEVERANCE-NUCLEARThis final cost center is for the severance co sts that were paid to SONGS em ployees w ho were severed from SCE during 2012.








F528662 SEVERANCE - ADMINISTRATIVE & GENERALIncludes employee severance costs for Ope rational Excellence initiative.

F528713

F800130

F900524

SEVERANCE RELATED ACCRUAL - NUCL EARThis final cost center is for the accrual o f the severance costs that were paid to SONGS em ployees w ho were severed from SCE during 2012.

MISCELLANEOUS EXPENSESIncludes labor and other expenses that are not defined by or related to another final cost center. A lso includes Paid Time O ff (PTO) adjustment and Master Insurance Plan (MIP) expenses.

DIRECT CHARGES TO FERC ACCOUNTSThis final cost center reflects various nuclear expenses accrued for at year end.







* See Appendix C for Summary Final Cost Centers 2008 2009 2010 2011 2012

*SUMMARY BUSINESS & FINANCIAL SERVICES COMMON 517

1,095 521 554 29 6

*SUMMARY NUCLEAR ORGANIZATION ITEMS - FIXED COSTS COMMON 524

(2,191) 4,998 5,555 1,053 1,066

*SUMMARY SITE SUPPORT SERVICES - FACILITIES COMMON 524

10,785 15,308 16,249 12,672 9,485

*SUMMARY SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - STOCK ADJUSTMENT

153 168 176 432 647

F200128 MANAGEMENT RESERVE 0 0 0 26 0

F200167 SITE SUPPORT SERVICES MANAGEMENT COMMON 517

208 196 200 410 152


12 256 3 112 371

F200170 SITE SUPPORT SERVICES - FACILITIES COMMON 520

1,872 260 70 84 9

F200171 SITE SUPPORT SERVICES - FACILITIES COMMON - BILLABLE

135 116 134 122 106

F200172 SITE SUPPORT SERVICES - FACILITIES 520 118 1 0 0 0

F200175 SITE SUPPORT SERVICES - FACILITIES 524 21 (1,294) (1,857) 147 86


2,310 726 445 167 351

F200177 SITE SUPPORT SERVICES - FACILITIES 529 0 0 0 0 0

F200178 SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 524

13 43 470 203 2,866


2,567 3,084 3,038 2,167 2,459

F200182 SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - SALVAGE

73 215 2,082 3,079 3,127

F200183 SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - BILLABLE CHARGEBACKS

2,024 3,230 3,922 3,057 473

F200184 SITE SUPPORT SERVICES - MATERIAL SUPPORT 532

37 0 0 0 0

F200185 SITE SUPPORT SERVICES - ACCESS AUTHORIZATION COMMON 524

564 1,856 2,117 1,422 1,481

F200186 SITE SUPPORT SERVICES - ACCESS 42 0 0 (314) (63)AUTHORIZATION 524








F200189 SITE SUPPORT SERVICES - BUSINESSASSESSMENT COMMON 524

F200190 SITE SUPPORT SERVICES - MANAGEMENT524

F200199 CHIEF NUCLEAR OFFICER DEPARTMENTSUPPORT - COMMON 517

F200200 CHIEF NUCLEAR OFFICER DEPARTMENTSUPPORT - COMMON 524

F200201 CERTIFIED NUCLEAR OPERATIONSDEPARTMENT SUPPORT 524

F200203 SITE EMERGENCY PREPAREDNESS -COMMON 524

F200278 BUSINESS ADMINISTRATION - WORKPROCESS COMMON 524

F200279 BUSINESS ADMINISTRATION - WORKPROCESS MANAGEMENT 524

F200280 BUSINESS ADMINISTRATION - DISTRIBUTIONOPERATIONS CENTER SERVICES COMMON 517

F200281 BUSINESS ADMINISTRATION - DISTRIBUTIONOPERATIONS CENTER SERVICES 517 - NON - BILLABLE

F200282 BUSINESS ADMINISTRATION -DOCUMENTATION SERVICES COMMON 524

F200283 BUSINESS ADMINISTRATION -DOCUMENTATION SERVICES 524

F200284 BUSINESS ADMINISTRATION -ADMINISTRATIVE SERVICES 517

F200285 BUSINESS ADMINISTRATION -ADMINISTRATIVE SERVICES COMMON 524

F200286 BUSINESS ADMINISTRATION -ADMINISTRATIVE SERVICES 524

F200287 BUSINESS ADMINISTRATION -ADMINISTRATIVE - PROCEDURES COMMON 524

F200288 BUSINESS ADMINISTRATION - PAYROLL 517

F200289 BUSINESS ADMINISTRATION - PAYROLLCOMMON 524

F200290 BUSINESS ADMINISTRATION - 524

F200292 BUSINESS & FINANCIAL SERVICES 517

1,219 1,199 827 485 99

5 2 0 1 1

4,585 10,343 2,653 1,383 334

544 (3,017) 1,079 1,508 514

0 3 2 5 3

7,152 2,598 2,252 926 816

1,557 1,421 1,741 1,602 1,138

14 36 35 693 882

0 8 0 140 6

9 35 0 0 0

2,309 2,497 3,245 2,249 2,267

0 25 0 0 1

0 0 0 1 0

5,259 5,677 4,821 3,730 3,147

11 240 77 295 69

772 776 228 (1) 0

2 0 0 0 0

1,367 1,827 3,150 1,405 2,081

0 0 0 546 282

2 1 0 3 0








F200294 BUSINESS & FINANCIAL SERVICES COMMON524

F200295 BUSINESS & FINANCIAL SERVICES 524

F200296 MISCELLANEOUS 517 - COMMON

F200297 IT NON - BILLABLE 517

F200300 NUCLEAR ORGANIZATION ITEMS - PLANTHEALTH COMMITTEE 517







F200307 NUCLEAR ORGANIZATION ITEMS - FIXEDCOSTS COMMON

F200308 NUCLEAR ORGANIZATION ITEMS - FIXEDCOSTS 517

F200310 NUCLEAR ORGANIZATION ITEMS - FIXEDCOSTS COMMON 525



F200432 RADIOACTIVE CHEMICAL CONTROLAPPRENTICE TRAINING 520

F401181 ENTERPRISE RESOURCE PLANNING -SONGS ENTERPRISE RESOURCE PLANNING EXPENSES

F502962 CORPORATE BUDGETS - MISCELLANEOUS532

F515389 CORPORATE REGULATORY ACCOUNTING -SPENT NUCLEAR FUEL STORAGE SONGS 1

F516567 MISCELLANEOUS RENTS - SONGS 2

1,997 2,183 2,397 2,874 2,078

(181) (102) 267 (31) 491

0 3,669 3,858 4,561 4,722

0 0 3 0 1

9,208 7,077 1,304 10,997 1,140

6 0 3 0 95

2 41 7,144 7,444 6,739

3,748 508 4,586 (2,212) 610

1,533 740 1,612 5,854 2,128

1,475 741 1,902 3,142 420

1,938 10,740 751 4,041 6,391

7,243 3,796 3,918 3,722 925

15,606 14,664 15,770 18,846 4,798

1,682 1,367 2,145 2,144 2,143

117 862 (616) 28 0

(928) (1,891) 0 0 0

2,344 1,382 2,694 1,030 1,006

120 32 (22) 0 0

0 0 0 (65) (17)

0 0 0 0 0

30 0 0 0 0








F516568 MISCELLANEOUS RENTS - SONGS 3 4 0 0 0 0

F516569 MISCELLANEOUS RENTS - SONGS COMMON 0 0 0 0 0

F516570 MISCELLANEOUS RENTS - SONGS 1 0 0 0 0

F525104 GFENERAL FUNCTION - NUCLEAR MISCELLANEOUS EXPENSES

0 0 0 2 0

F525515 SONGS - GENERAL ADMINISTRATIVE EXPENSES

112 931 (1,744) 415 442

F525877 NUCLEAR SAFETY CONCERNS - SECURITY PLAN 517

(1) 794 2,116 2,244 1,063

F525880 NUCLEAR REGULATORY AFFAIRS - COMPLIANCE 524

(288) (306) (282) (248) 13,797

F525885 PERFORMANCE IMPROVEMENT MANAGER 517

(65) (1,427) 3,066 2,430 1,833


0 6,708 12,136 2,835 775

F525898 SPECIAL PROJECTS 524 (5) 648 2,008 932 586

F525908 SAP DEVELOPMENT 517 0 35 53 0 0

F525909 SAP DEVELOPMENT 524 0 3,564 2,069 1,464 (12)

F525911 DIRECTOR, FINANCE 517 0 0 2 6 1

F525912 SITE SUPPORT DIRECTOR 524 0 332 326 632 931

F525915 STATION MANAGER 517 0 269 577 950 752


F527450 NUCLEAR HUMAN RESOURCES 0 0 (7) (13) 0

F527698 SITE RECOVERY 517 0 0 0 495 542

F527699 NUCLEAR SAFETY CULTURE 524 0 0 0 (74) 236

F528088 LEADERSHIP & ORGANZATIONAL EFFECTIVENESS DIR 517

0 0 0 0 941

F528089 LEADERSHIP & ORGANIZATIONAL 0 0 0 3 1,174EFFECTIVENESS DIR 524








F528091 VP ENGINEERING PROJECTS & SITE SUPPORT

0 0 0 0 84

F528206 SONGS 2&3 SEISMIC STUDY - MEMORANDUM ACCOUNT

0 0 0 0 0

F528245 SONGS 1 DOE LITIGATION-MA 0 0 0 0 317

F528254 NUCLEAR STRATEGIC PROJECTS - 517 0 0 0 0 371


F528661 SEVERANCE-NUCLEAR 0 0 0 0 0

F528662 SEVERANCE - ADMINISTRATIVE & GENERAL 0 0 0 0 0

F528713 SEVERANCE RELATED ACCRUAL - NUCLEAR 0 0 0 0 0

F800130 MISCELLANEOUS EXPENSES 0 0 0 0 0

F900524 DIRECT CHARGES TO FERC ACCOUNTS 1,078 0 0 0 0

Total 91,421 111,359 122,236 114,626 92,121




FERC A ccoun t:

A c tiv ity :

W itness:



Spencer J. Huson

APPENDIX B

D e t a i l o f T o t a l C o m p a n y

A d j u s t m e n t s t o R e c o r d e d




A c tiv ity : N U C L EAR SUPPORT - 524


Detail o f Total C om pany A d jus tm en ts to Recorded Expenses

A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor 5,765 11,342 13,891 9,215 (30,464) (8,534) (22,898) (27,864)Non-Labor 43,470 29,924 26,762 48,778 12,842 (1,744) (4,638) (36,281)Other 0 0 0 0 0 0 0 0

Total 49,235 41,266 40,653 57,993 (17,622) (10,278) (27,536) (64,145)

Company W ide Adjustm ent 1 GRC-KBS-CW -FYA ADDT'L SONGS REDUCTIONS

This reduces the activity forecast fo r additional anticipated reductions in labor and non-labor for the permanent shutdown of SONGS 2&3.

Labor 0 0 0 0 0 (1,017) (4,069) (4,069)Non-Labor 0 0 0 0 0 (57) (228) (228)Other 0 0 0 0 0 0 0 0

Total 0 0 0 0 0 (1,074) (4,297) (4,297)

Company W ide Adjustm ent 2 GRC-KBS-CW -2012 OP EX SEVERANCE ACCR

This adjustment removes one-time severance expense accrued in 2012.

Labor 0 0 0 0 (37,750) 0 0 0Non-Labor 0 0 0 0 (176) 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 (37,926) 0 0 0

Company W ide Adjustm ent 3 GRC-MJP-CW -GENACCT524-SPENT

This ratemaking adjustment removes spent fuel expenses for SONGS Unit 1, which are recovered though the NuclearDecommissioning Adjustm ent Mechanism (NDAM).

Labor 0 0 0 0 0 0 0 0Non-Labor (3,837) (3,709) (3,776) (3,949) (4,038) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (3,837) (3,709) (3,776) (3,949) (4,038) 0 0 0

Company W ide Adjustm ent 4 GRC-JAB-CW -DOELMA

This adjustment removes recovered litigation expenses and proceeds for SCE's breach o f contract lawsuit against theDepartment o f Energy. These amounts were recorded in the Department o f Energy Litigation Memorandum Account(DOELMA).

Labor 0 0 0 0 0 0 0 0Non-Labor (61) (232) (14) (28) (1,274) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (61) (232) (14) (28) (1,274) 0 0 0







A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Company W ide Adjustm ent 5 GRC-MJP-CW -SONGS SEISMIC

This adjustment removes seismic expenses associated w ith the California Energy Com m ission 's AB 1632 Report that were recorded and recovered through the operation of the Base Revenue Requirement Balancing Account (BRRBA).

Labor 0 0 0 0 (243) 0 0 Non-Labor 0 0 0 0 (4,012) 0 0 O ther 0 0 0 0 0 0 0

000

Total 0 0 0 0 (4,255) 0 0 0

Company W ide Adjustm ent 6 GRC-KBS-CW -FYA REDUCTIONS SONGS 2&3

This reduces the forecast for anticipated reductions in labor and n on-labor for permanent shut down o f SONGS 2&3.

Labor 0 0 0 0 0 (6,851) (17,909) (22,809)Non-Labor 0 0 0 0 0 (1,687) (4,410) (36,053)O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 0 (8,538) (22,319) (58,862)

Company W ide Adjustm ent 7 GRC-KBS-CW -FYA OPX REDUCTIONS CENTRALIZATION

This future year adjustment reflects the anticipated savings from t he centralization o f the finance and job skills trainingfunctions.

Labor 0 0 0 0 0 (666) (920) (986)Non-Labor 0 0 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 0 0 0 (666) (920) (986)

Organizational U nit Adjustm ent 1 GBU NUC-KLB-OU-SONGS FUNCTIONAL GROUP

This adjustment consolidates SONGS recorded into functional areas: Engineering, Operations, Maintenance, NuclearSupport, Regulatory, Training, Security, and Radchemical Contro l.

Labor 5,974 12,371 14,747 11,194 8,621 0 0 0Non-Labor 49,147 44,481 38,739 56,569 28,533 0 0 0Other 0 0 0 0 0 0 0 0

Total 55,121 56,852 53,486 67,763 37,154 0 0 0

Organizational U nit Adjustm ent 2 A&G LAW -ELJ.KLB-OUX-MIPTRANSFER

This adjustment transfers Master Insurance Plans (MIP) costs from W orkers' Compensation Reserves 925 and ClaimsReserves 925 to Nuclear S upport 524.

Labor 0 0 0 0 0 0 0 0Non-Labor 140 854 181 277 118 0 0 0Other 0 0 0 0 0 0 0 0

Total 140 854 181 277 118 0 0 0







A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Organizational Unit Adjustm ent 3 GBU NUC-KLB.RMA-OUX-HUMAN RESOURCES

This adjustment transfers costs from Nuclear Support 524 to Human Resources 920-921.

Labor 0 0 (19) (460) 0 0 0 0Non-Labor 0 0 (110) (22) 0

ooo

O ther 0ooo

0

ooo

Total 0 0 (129) (482) 0 0 0 0

Organizational Unit Adjustm ent 4 GRC-MJP.KLB-OUX-OTHERA&G

This adjustment transfers site leases expenses recorded as Admi nistrative & General (A&G) expenses to Nuclear.

Labor 0 0 0 0 0 0 0 0Non-Labor 73 72 152 75 75

ooo

O ther 0

ooo

0

ooo

Total 73 72 152 75 75 0 0 0

Organizational Unit Adjustm ent 5 GBU NUC-KLB-OU-UW UA LABOR 2012

This adjustment adds O&M costs for the 2012 retroactive gross wage increase for union workers.


Total 0 0 0 0 169 0 0 0

Organizational Unit Adjustm ent 6 GRC-MJP.KLB-OUX-SONGS MGT RESERVE

This adjustment transfers SONGS Management Reserve expenses from O ther A&G 920-921 to Nuclear Support - 524.

LaborNon-LaborOther

000

000

000

1870

000

0 0 0 0 0 0

000

Total 0 0 0 25 0 0 0 0

Organizational Unit Adjustm ent 7 GRC-MJP.KLB-OUX-A&G TO SONGS IND SAFETY

This adjustment transfers expenses for the Industrial Safety Day from O ther A&G 920-921 to Nuclear Support -524.


Total 17 0 0 0 0 0 0 0







A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Organizational Unit Adjustm ent 8 GRC-MJP.KLB-OUX-UW UA ACCRUAL

This adjustment transfers the Utility W orkers Union o f America (U W UA) accrual for 2008 attributable to wage increase for represented em ployees negotiated in the union settlement agreement.

Labor 324 (324) 0 0 0 0 0 0Non-Labor 0 0 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 324 (324) 0 0 0 0 0 0

Organizational Unit Adjustm ent 9 GBU NUC-KLB-OU-NRCCONFIRMORDER

The Nuclear Regulatory Comm ission Confirmatory O rder was issued as a result o f a SONGS' investigation which concluded that SONGS' personnel had willfully violated SONGS procedures and therefore NRC com mitments and regulations. In response, SONGS contracted consultants to assist in improving SONGS' approach to closing corrective actions required to bring SONGS back in line w ith these com mitments and requirements.

Labor 0 0 0 0 0 0 0 0Non-Labor 0 (4) 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 (4) 0 0 0 0 0 0


This adjustment removes the incremental costs associated with the U2C15 Refueling and Maintenance Outage.

Labor (4) 0 0 0 0 0 0 0Non-Labor (41) 0 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total (45) 0 0 0 0 0 0 0

Organizational Unit Adjustm ent 11 A&G SSC-MAR.KLB-OUX-SAFETY CULTURE SURVEY

Safety Culture Survey expense dispersed to business units by headcount in recorded year (2011). Survey takes placeevery 3rd year. GRC request is to fund survey expense from Corporate Environment and Health Services (CEHS)group, so cost will be consolidated in CEHS testimony.

Labor 0 0 0 0 0 0 0 0Non-Labor 0 0 0 (81) 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 0 (81) 0 0 0 0







A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Organizational Unit Adjustm ent 12 GBU NUC-KLB-OU-FITNESSFORDUTY/W ORKER FATIGUE

This adjustment removes costs associated with the one-time event to increase resources in 2009 to facilitate accurate input o f the employee time keeping and to analyze the output o f the workforce due to the Nuclear Regulatory Comm ission's fitness for duty rule.

Labor 0 (87) 0 0 0 0 0 0Non-Labor 0 0 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 (87) 0 0 0 0 0 0

Organizational Unit Adjustm ent 13 GBU NUC-KLB.KW K-OUX-ITTEL

Remapping o f Information Technology - Telecommunication. This adjustment moves the 2008 costs for te lecommunications support at SONGS 2 & 3 from the Nuclear Support functional group to SCE's corporate Information Technology department. The net change to recorded costs at SONGS 2 & 3 is a reduction. However, this is a net zero adjustment for SCE as a whole.

LaborNon-LaborOther

0(97)

0

000

000

000

000

000

0 0 0 0 0 0

Total (97) 0 0 0 0 0 0 0

Organizational Unit Adjustm ent 14 GBU NUC-KLB-OU-CDM BACKLOG

This adjustment removes the SCE labor associated w ith the one-time expense of increased w ork to reduce the amountof CDM backlog.

Labor 0 0 0 (191) 0 0 0 0Non-Labor 0 0 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 0 (191) 0 0 0 0

Organizational Unit Adjustm ent 15 GBU NUC-KLB-OU-SAP DEVELOPMENT IT/BI

This adjustment reduces 2012 historical recorded cost due to the increased costs associated with SAPenhancements for SONGS.

Labor 0 0 0 0 (49) 0 0 0Non-Labor 0 0 0 0 (465) 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 0 0 (514) 0 0 0







A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Organizational Unit Adjustm ent 16 GBU NUC-KLB-OU

This adjustment removes the costs associated with the Units 2&3 Steam Generators Emergent W ork Nuclear Regulatory Comm ission Inspections.

Labor 0 0 0 0 (200) Non-Labor 0 0 0 0 (827)O ther 0 0 0 0 0

-U2&3 SG EMERGENT

and increased

0 0 0 0 0 0

W O RK

000

Total 0 0 0 0 (1,027) 0 0 0



Labor (286) 0 0 0 0 0 0 0Non-Labor (776) 0 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total (1,062) 0 0 0 0 0 0 0

Organizational Unit Adjustm ent 18 GBU NUC-KLB-OU-SSS ELECTIVE BACKLOG REDUCTION

This adjustment removes the 2010 O&M costs associated w ith the elective backlog reduction project.

Labor 0 0 (59) 0 0 0 0 0Non-Labor 0 0 (1,205) 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 (1,264) 0 0 0 0 0



Labor 0 0 (489) (48) 0 0 0 0Non-Labor 0 0 (782) (88) 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 (1,271) (136) 0 0 0 0

Organizational Unit Adjustm ent 20 GBU NUC-KLB-OU-NRCINSPECTW HITEFINDING

This adjustment removes increased Nuclear Regulatory Comm ission inspection and consultant costs related to theNuclear Regulatory Comm ission W hite finding.

Labor 0 0 0 0 0 0 0 0Non-Labor 0 (1,410) 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 (1,410) 0 0 0 0 0 0







A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Organizational Unit Adjustm ent 21 GBU NUC-KLB-OU-XML/VANGUARD SOFTWARE

This adjustment removes O&M expenses that were transferred to O& M from capital when SCE canceled the Vanguard software capital project.

LaborNon-LaborOther

000

0(1,428)

0

000

000

000

000

000

000

Total 0 (1,428) 0 0 0 0 0 0

Organizational Unit Adjustm ent 22 GBU NUC-KLB-OU-NEIDUES

Nuclear Energy Institute (NEI) Annual Membership Dues - This adjustment reduces the historical recorded expensesby removing a portion o f NEI membership dues expenses not recoverable from ratepayers.

Labor 0 0 0 0 0 0 0 0Non-Labor (270) (293) (266) (324) (293) 0 0 0Other 0 0 0 0 0 0 0 0

Total (270) (293) (266) (324) (293) 0 0 0

Organizational Unit Adjustm ent 23 GBU NUC-KLB.LMM -OUX-EXTERNAL RELATIONS

This adjustment transfers the External Relations Group from Nuc l ear Support 517 and 524 to Integrated Planning 557.This is a business unit adjustment w ith a net zero result.

Labor (243) (275) (2 11) (867) 0 0 0 0Non-Labor (66) (95) (97) (54) 0 0 0 0Other 0 0 0 0 0 0 0 0

Total (309) (370) (308) (921) 0 0 0 0




(343)(1,005)

0

(1,348)

(78)(794)

0

(872)

Organizational Unit Adjustm ent 25 GBU NUC-KLB-OU-REMAP-Incremental O&M Projects to Functional Groups

SCE incorrectly recorded site project incremental O&M expenses in various functional groups (Engineering, Radchem, Maintenance, and Operations). This adjustment remaps the O&M expenses incorrectly recorded to the incremental O&M projects.

Labor 0 0 0 0 0 0 0Non-Labor (21) (2,249) 0 0 0 0 0O ther 0 0 0 0 0 0 0

Total (21) (2,249) 0 0 0 0 0


0 0 0 0 0 0

0






A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Organizational Unit Adjustm ent 26 GBU NUC-KLB-OU-UNANTICIPATEDSETTLEMENTS

This adjustment removes one-time costs associated w ith unantici pated settlements for damages and work compensation charges.

Labor 0 0 0 (257) (287) 0 0 0Non-Labor (35) 0 (2,024) (3) (200) 0 0 0Other 0 0 0 0 0 0 0 0

Total (35) 0 (2,024) (260) (487) 0 0 0

Organizational Unit Adjustm ent 27 GBU NUC-KLB-OU-SCW E TRAINING

This adjustment removes the incremental costs for developing a Safety Conscious W ork Environment (SCWE) program as well as the increased costs associated with training the SONGS employees on SCWE due to Nuclear Regulatory Comm ission findings.

Labor 0 0 0 0 0 0 0 0Non-Labor 0 (1,055) (2,748) (1,023) 0 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 (1,055) (2,748) (1,023) 0 0 0 0



Labor 0 0 0 (174) (725) 0 0 0Non-Labor 0 0 0 (337) (597) 0 0 0Other 0 0 0 0 0 0 0 0

Total 0 0 0 (511) (1,322) 0 0 0

Organizational Unit Adjustm ent 29 GBU NUC-KLB-OU-CNOCONSULT

Removal of CNO Consultant Expenses - This adjustment remove s one-time expenses associated with consultants utilized by senior management in support o f O rganizational E ffectiveness, Business Process, W orkforce Planning and Industrial Safety. The goal is to determ ine, in conjunction with the approaching retirement bubble, the correct organizational structure to utilize the current w orkforce talent and determ ine opportunities for recruitment o f new employees.

0 0 0 0 0 0 0LaborNon-LaborOtherTotal

(703)0

(4,003)0

(494)0

(2,241)0

(4,002)0

(703) (4,003) (494) (2,241) (4,002) 0 0 0



FERC A ccoun t:

A c tiv ity :

W itness:

524 M iscellaneous Nuclear Power Expen ses


Spencer J. Huson

APPENDIX C

F i n a l C o s t C e n t e r s

I n c l u d e d i n T h i s A c t i v i t y



FERC A ccoun t: 524 M iscellaneous Nuclear Power Expens es



Final Cost Centers included in this activity:

*Summary Final Cost Centers:

BUSINESS & FINANCIAL SERVICES COMMON 517

F200291 F200293

NUCLEAR ORGANIZATION ITEMS - FIXED COSTS COMMON 5 24

F200309 F200430

SITE SUPPORT SERVICES - FACILITIES COMMON 524

F200130 F200131 F200133 F200135 F200140 F200173 F200174

SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - STOCK ADJUSTMENT

F200180 F200181






Individual Final Cost Centers:

F200128 F200167 F200168 F200170 F200171

F200179 F200182 F200183 F200184 F200185

F200201 F200203 F200278 F200279 F200280

F200286 F200287 F200288 F200289 F200290

F200300 F200301 F200302 F200303 F200304

F200311 F200312 F200432 F401181 F502962

F525104 F525515 F525877 F525880 F525885

F525912 F525915 F525916 F527450 F527698

F528245 F528254 F528255 F528661 F528662

F200172 F200175 F200176 F200177 F200178

F200186 F200189 F200190 F200199 F200200

F200281 F200282 F200283 F200284 F200285

F200292 F200294 F200295 F200296 F200297

F200305 F200306 F200307 F200308 F200310

F515389 F516567 F516568 F516569 F516570

F52 5886 F525898 F525908 F525909 F525911

F527699 F528088 F528089 F528091 F528206

F52 8713 F800130 F900524



End of Workpapers for:







FERC A ccoun t: 517 Operation Supervision and Engineering




2012$ (000)

Recorded2012

Forecast2015



Includes labor and expenses for offsite emergency plan programs, and fees paid to nuclear agencies. This activity package has zero dollars; all costs have been transferred to other activities.








I Recorded Period$ (000)


Labor 2,754 6,398 7,336 6,277 6,092

Non-Labor 35,796 39,236 24,771 38,919 11,931

Other 0______________0______________0_____________ 0_____________ 0

Total 38,550 45,634 32,107 45,196 18,023

Adjustments- (Nominal $) - see Appendix B for additional detailLabor (2,754) (6,398) (7,336) (6,277) (6,092)

Non-Labor (35,796) (39,236) (24,771) (38,919) (11,931)

O ther 0 0 0 0 0

Total (38,550) (45,634) (32,107) (45,196) (18,023)


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


Labor

Non-Labor

OtherTotal


2008 2009 2010 2011 2012


0 0 3

6



FERC A ccoun t

A c tiv ity :

W itness:

517 Operation Supervision and Engineering


Spencer J. Huson

APPENDIX A




FERC A cco u n t: 517 Operation Supervision and Engineering



Recorded/Adjusted (Constant 2012$ By Final Cost Center$ (000)


•SUMMARY BUSINESS & FINANCIAL SERVICES COMMON 517

0 0 0 0 0


0 0 0 0 0

F200199 CHIEF NUCLEAR OFFICER DEPARTMENT SUPPORT-COMMON 517

0 0 0 0 0

F200280 BUSINESS ADMINISTRATION - DISTRIBUTION OPERATIONS CENTER SERVICES COMMON 517

0 0 0 0 0

F200281 BUSINESS ADMINISTRATION - DISTRIBUTION OPERATIONS CENTER SERVICES 517 - NON - BILLABLE

0 0 0 0 0

F200284 BUSINESS ADMINISTRATION - ADMINISTRATIVE SERVICES 517

0 0 0 0 0

F200288 BUSINESS ADMINISTRATION - PAYROLL 517 0 0 0 0 0

F200292 BUSINESS & FINANCIAL SERVICES 517 0 0 0 0 0

F200296 MISCELLANEOUS 517 - COMMON 0 0 0 0 0

F200297 IT NON - BILLABLE 517 0 0 0 0 0

F200300 NUCLEAR ORGANIZATION ITEMS - PLANT HEALTH COMMITTEE 517

0 0 0 0 0

F200307 NUCLEAR ORGANIZATION ITEMS - FIXED COSTS COMMON

0 0 0 0 0

F200308 NUCLEAR ORGANIZATION ITEMS - FIXED COSTS 517

0 0 0 0 0

F401181 ENTERPRISE RESOURCE PLANNING - SONGS ENTERPRISE RESOURCE PLANNING EXPENSES

0 0 0 0 0

F525104 GFENERAL FUNCTION - NUCLEAR MISCELLANEOUS EXPENSES

0 0 0 0 0

F525877 NUCLEAR SAFETY CONCERNS - SECURITY PLAN 517

0 0 0 0 0


0 0 0 0 0

F525908 SAP DEVELOPMENT 517 0 0 0 0 0

F525911 DIRECTOR, FINANCE 517 0 0 0 0 0









F527699 NUCLEAR SAFETY CULTURE 524 0 0 0 0 0

F528063 GENERATION REGULATORY NUCLEAR ISSUES

0 0 0 0 0

F528088 LEADERSHIP & ORGANZATIONAL EFFECTIVENESS DIR 517

0 0 0 0 0


Total 0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:



Spencer J. Huson

APPENDIX B







Detail o f Total C om pany A d jus tm en ts to R ecorded Expenses

|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (2,754) (6,398) (7,336) (6,277) (6,092) 0 0 0Non-Labor (35,796) (39,236) (24,771) (38,919) (11,931) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (38,550) (45,634) (32,107) (45,196) (18,023) 0 0 0

C ompany W ide A djustm ent 1 GRC-MJP-CW -NDCTP CONSULTANTS

This adjustment removes SCE's share paid to the independent panel for its report associated with nucleardecommissioning issues, as authorized in D .10-07-047, recorded in the Nuclear Decommissioning Adjustm entMechanism.

Labor 0 0 0 0 0 0 0 0Non-Labor 0 0 (48) (80) 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 0 (48) (80) 0 0 0 0

O rganizational Unit Adjustm ent 1 GBU NUC-KLB-OU-REM AP-lncrem ental O&M Projects to Functional Groups

SCE incorrectly recorded site project incremental O&M expenses in various functional groups (Engineering, Radchem, Maintenance, and Operations). This adjustm ent remaps the O&M expenses incorrectly recorded to the incremental O&M projects.

Labor 910 0 0 0 0 0 0 0Non-Labor 1,767 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 2,677 0 0 0 0 0 0 0

Organizational Unit Adjustm ent 2 A&G HRADM IN-RMA.KLB-OUX-SONGS MEMBERSHIP TRANSFER

This adjustment transfers costs associated with the 2009 Institute o f Nuclear Power (INPO) membership fee for San Onofre Nuclear Generating Station (SONGS) from Executive O fficers FERC 920-921 to SONGS.

Labor 0 0 0 0 0 0 0 0N on-Labor 0 1,395 0 0 0 0 0 0O ther________________________ 0____________0___________0__________ 0___________ 0___________ 0____________ 0____________0 _

Total 0 1,395 0 0 0 0 0 0

Organizational Unit Adjustm ent 3 GBU NUC-KLB-OU-U2&3 SG EMERGENT W O RK

This adjustment removes the costs associated with the Units 2&3 Steam Generators Emergent W ork and increased Nuclear Regulatory Comm ission Inspections.

Labor 0 0 0 0 (1) 0 0 0Non-Labor 0 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 (1) 0 0 0







|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

O rganizational Unit Adjustm ent 4 GBU NUC-KLB-OU-LICENSE RENEWAL

This adjustment removes the costs associated with the SONGS 2 & 3 License Renewal activities per D. 12-05-004.

Labor 0 N on-Labor (41) O ther 0

0(354)

0

000

000

000

0 0 0 0 0 0 0 0 0

Total (41) (354) 0 0 0 0 0 0

O rganizational Unit Adjustm ent 5 GBU NUC-KLB-OU-U2C15


Labor (36) 0 0 0 0 0 0 0N on-Labor (413) 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total (449) 0 0 0 0 0 0 0

O rganizational Unit Adjustm ent 5 GBU NUC-KLB.LMM -OUX-EXTERNAL RELATIONS

This adjustment transfers the External Relations Group from Nuclear S upport 517 and 524 to Integrated Planning 557.This is a business unit adjustment w ith a net zero result.

Labor 0 0 0 0 (574) 0 0 0N on-Labor 0 0 0 0 (167) 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 (741) 0 0 0



Labor 0 0 0 0 0 0 0 0N on-Labor (5,315) 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total (5,315) 0 0 0 0 0 0 0

O rganizational Unit Adjustm ent 8 GBU NUC-KLB-OU-NRCINSPECTW HITE FIN DING

This adjustment removes increased Nuclear Regulatory Comm ission inspection and consultant costs related to theNuclear Regulatory Comm ission W hite finding.

Labor 0 0 0 0 0 0 0 0N on-Labor 0 (10,068) 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 (10,068) 0 0 0 0 0 0







|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

O rganizational Unit Adjustm ent 9 GBU NUC-KLB-OU-SONGS FUNCTIONAL GROUP

This adjustment consolidates SONGS recorded into functional areas: Engineering, Operations, Maintenance, Nuclear Support, Regulatory, Training, Security, and Radchemical Control.

Labor (3,627) (6,398) (7,336) (6,277) (5,517) 0 0 0Non-Labor (31,794) (30,209) (24,723) (38,839) (11,764) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (35,421) (36,607) (32,059) (45,116) (17,281) 0 0 0




FERC A cco u n t: 520 Steam Expenses




2012$ (000)

Recorded2012

Forecast2015



Includes labor and expenses for environmental programs and waste disposal. This activity package has zero dollars; all costs have been transferred to other activities.


F200170 F200171 F200172 F200301 F200432



FER C A c c o u n t : 5 20 S te a m E xpenses

A c t iv i ty : N U C L E A R S U P P O R T - 520





Labor 1,144 1,390 1,368 103 66

Non-Labor 3,026 202 1,357 1,118 1,150

O ther 0 0 0 0 0

Total 4,170 1,592 2,725 1,221 1,216

A djustm ents- (Nominal $) - see Append ix B fo r add itiona l detailLabor (1,144) (1,390) (1,368) (103) (66)

Non-Labor (3,026) (202) (1,357) (1,118) (1,150)

O ther 0 0 0 0 0

Total (4,170) (1,592) (2,725) (1,221) (1,216)

Recorded/Adjusted (Nom inal $)Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


6 --------------------------------------------------------------------------------------------------------------------------------------------------

4 --------------------------------------------------------------------------------------------------------------------------------------------------

2 -----------------------------------------------------------------------------------

0 ------------------------------------------------------------------------------------------------2 ----------------------------------------------------------------------------------------------------------------------------------------

4 -----------------------------------------------------------------------------------------------------------------------------------------------------------------

-6 , ,-----------------2008 2009 2010 2011 2012

□ Labor (std escl) i l Non-Labor (std escl) □ Other (not escl)



FERC A ccoun t

A c tiv ity :

W itness:

520 Steam Expenses


Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012


0 0 0 0 0

F200171 SITE SUPPORT SERVICES - FACILITIES COMMON - BILLABLE

0 0 0 0 0

F200172 SITE SUPPORT SERVICES - FACILITIES 520

0 0 0 0 0


0 0 0 0 0

F200432 RADIOACTIVE CHEMICAL CONTROL APPRENTICE TRAINING 520

0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:

520 Steam Expenses


Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (1,144) (1,390) (1,368) (103) (66) 0 0 0Non-Labor (3,026) (202) (1,357) (1,118) (1,150) 0 0 0Other 0 0 0 0 0 0 0 0

Total (4,170) (1,592) (2,725) (1,221) (1,216) 0 0 0



Labor 0 0 0 0 0 0 0 0Non-Labor (50) 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total (50) 0 0 0 0 0 0 0



Labor (1,144) (1,390) (1,368) (103) (66) 0 0 0Non-Labor (2,976) (202) (1,357) (1,118) (1,150) 0 0 0Other 0 0 0 0 0 0 0 0

Total (4,120) (1,592) (2,725) (1,221) (1,216) 0 0 0




FERC A cco u n t: 525 Rents




2012$ (000)

Recorded2012

Forecast2015



Includes costs for site land leases and easements. This activity package has zero dollars; all costs have been transferred to other activities.


F200310 F200311 F516567 F516568 F516569 F516570



FERC A ccoun t: 525 R en ts






Labor 0 0 1 1 0

Non-Labor 1,649 1,973 1,290 2,074 2,068

O ther 0 0 0 0 0

Total 1,649 1,973 1,291 2,075 2,068

Adjustments- (Nominal $) - see Appendix B for additional detailLabor 0 0 (1) (1) 0

Non-Labor (1,649) (1,973) (1,290) (2,074) (2,068)

O ther 0 0 0 0 0

Total (1,649) (1,973) (1,291) (2,075) (2,068)


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012

□ Labor (std escl) I Non-Labor (std escl) □ Other (not escl)

j 0 0 J

5



FERC A ccoun t

A c tiv ity :

W itness:

525 Rents


Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012

F200310 NUCLEAR ORGANIZATION ITEMS - FIXED COSTS COMMON 525

0 0 0 0 0


0 0 0 0 0



F516569 MISCELLANEOUS RENTS - SONGS COMMON

0 0 0 0 0

F516570 MISCELLANEOUS RENTS - SONGS 0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:

525 Rents


Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor 0 0 (1) (1) 0 0 0 0Non-Labor (1,649) (1,973) (1,290) (2,074) (2,068) 0 0 0Other 0 0 0 0 0 0 0 0

Total (1,649) (1,973) (1,291) (2,075) (2,068) 0 0 0


This adjustm ent consolidates SONGS recorded into functional areas: Engineering, Operations, Maintenance, NuclearSupport, Regulatory, Training, Security, and Radchemical Control.

Labor 0 0 (1) (1) 0 0 0 0Non-Labor (1,649) (1,973) (1,290) (2,074) (2,068) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (1,649) (1,973) (1,291) (2,075) (2,068) 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:

525 Rents


Spencer J. Huson




FERC A cco u n t: 528 Maintenance Supervision and Engineering




201 2$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0

Non-Labor N/A 0 0

Other N/A 0 0

Total 0 0


Captures costs for SCE Corporate adjustments that relate to functions performed at SONGS 2 & 3. This activity package has zero dollars; all costs have been transferred to other activities.


F200303 F800130



FERC A ccoun t: 528 Maintenance Supervision and Engineering





2008 2009 2010 2011 2012

FERC Form 1 Recorded (Nominal $)Labor 24 15 111 53 50

Non-Labor 860 450 3,543 (2,243) 560

O ther 0 0 0 0 0

Total 884 465 4,320 (2,190) 610

Adjustments- (Nominal $) see Appendix B for additional detailLabor (24) (15) (777) (53) (50)

Non-Labor (860) (450) (3,543) 2,243 (560)

O ther 0 0 0 0 0

Total (884) (465) (4,320) 2,190 (610)


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


6

4

2

0

-2

-4

2008 2009 2010 2011 2012




FERC A ccoun t

A c tiv ity :

W itness:

528 Maintenance Supervision and Engineering


Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012

F200303 NUCLEAR ORGANIZATION ITEMS - PLANT 0 0 0 0 0HEALTH COMMITTEE 528

F800130 MISCELLANEOUS EXPENSES 0 0 0 0 0

0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:



Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (24) (15) (777) (53) (50) 0 0 0Non-Labor (860) (450) (3,543) 2,243 (560) 0 0 0Other 0 0 0 0 0 0 0 0

Total (884) (465) (4,320) 2,190 (610) 0 0 0

Organizational Unit Adjustm ent 1 GBU NUC-KLB-OU-REMAP-lncremental O&M Projects to Functional Groups

SCE incorrectly recorded site project incremental O&M expenses in various functional groups (Engineering, Radchem,Maintenance, and Operations). This adjustm ent remaps the O&M expenses incorrectly recorded to the incremental O&M projects.

Labor 11 0 0 0 0 0 0 0Non-Labor 2,621 0 0 0 0 0 0 0O ther________________________ 0____________0__________0___________ 0____________0__________0______________ 0___________ 0 _

Total 2,632 0 0 0 0 0 0 0



Labor (35) (15) (777) (53) (50) 0 0 0Non-Labor (3,481) (450) (3,543) 2,243 (560) 0 0 0Other 0 0 0 0 0 0 0 0

Total (3,516) (465) (4,320) 2,190 (610) 0 0 0




FERC A cco u n t: 529 Maintenance o f Structures




2012$ (000)

Recorded2012

Forecast2015



Includes labor and expenses for the maintenance of the site facilities (non-plant, buildings and grounds). This activity package has zero dollars; all costs have been transferred to other activities.


F200176 F200177



FERC A ccoun t: 529 Maintenance o f S tructures





2008 2009 2010 2011 2012FERC Form 1 Recorded (Nom inal $)

Labor 224 77 17 48 112

Non-Labor 1,933 588 403 116 239

O ther 0 0 0 0 0

Total 2,157 665 420 164 351

A d justm ents- (Nominal $) see Append ix B fo r add itiona l detailLabor (224) (77) (17) (48) (112)

Non-Labor (1,933) (588) (403) (116) (239)

O ther 0 0 0 0 0

Total (2,157) (665) (420) (164) (351)


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


6

4

2

0

-2

-4

2008 2009 2010 2011 2012




FERC A ccoun t

A c tiv ity :

W itness:

529 Maintenance o f S tructures


Spencer J. Huson

APPENDIX A




FERC A cco u n t: 529 Maintenance o f S tructures




2008 2009 2010 2011 2012


0 0 0 0 0

F200177 SITE SUPPORT SERVICES - FACILITIES 529

0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:

529 Maintenance of S tructures


Spencer J. Huson

APPENDIX B




FERC A cco u n t: 529 Maintenance of S tructures




|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (224) (77) (17) (48) (112) 0 0 0Non-Labor (1,933) (588) (403) (116) (239) 0 0 0Other 0 0 0 0 0 0 0 0

Total (2,157) (665) (420) (164) (351) 0 0 0



Labor 0 0 0 0 0 0 0 0Non-Labor (5) 0 0 0 0 0 0 0Other 0 0 0 0 0 0 0 0

Total (5) 0 0 0 0 0 0 0



Labor (224) (77) (17) (48) (112) 0 0 0Non-Labor (1,928) (588) (403) (116) (239) 0 0 0Other 0 0 0 0 0 0 0 0

Total (2,152) (665) (420) (164) (351) 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:



Spencer J. Huson




FERC A cco u n t: 530 Maintenance o f Reactor Plant Equipment




2012$ (000)

Recorded2012

Forecast2015



Includes labor and expenses for administrative and clerical support, business planning, financial services, site access authorization, and facilities management. This activity package has zero dollars; all costs have been transferred to other activities.


F200304



FERC A ccoun t: 530 Maintenance of Reactor Plant Equipment





2008 2009 2010 2011 2012


Non-Labor 1,289 529 1,335 5,625 2,031

O ther 0 0 0 0 0

Total 1,429 676 1,519 5,789 2,128

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor (140) (147) (184) (164) (97)

Non-Labor (1,289) (529) (1,335) (5,625) (2,031)

O ther 0 0 0 0 0

Total (1,429) (676) (1,519) (5,789) (2,128)


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J

5



FERC A ccoun t

A c tiv ity :

W itness:

530 Maintenance o f Reactor Plant Equipment


Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012


0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:

530 Maintenance of Reactor Plant Equipment


Spencer J. Huson

APPENDIX B




FERC A cco u n t: 530 Maintenance of Reactor Plant Equipment




|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (140) (147) (184) (164) (97) 0 0 0Non-Labor (1,289) (529) (1,335) (5,625) (2,031) 0 0 0Other 0 0 0 0 0 0 0 0

Total (1,429) (676) (1,519) (5,789) (2,128) 0 0 0



Labor (140) (147) (184) (164) (97) 0 0 0Non-Labor (1,289) (529) (1,335) (5,625) (2,031) 0 0 0Other 0 0 0 0 0 0 0 0

Total (1,429) (676) (1,519) (5,789) (2,128) 0 0 0




FERC A cco u n t: 531 Maintenance o f Electric Plant




2012$ (000)

Recorded2012

Forecast2015



Includes labor and expenses for administrative and clerical support, business planning, financial services, site access authorization, and facilities management. This activity package has zero dollars; all costs have been transferred to other activities.


F200305



FERC A ccoun t: 531 M a in te n a n c e o f E le c tr ic P la n t


W itness: S p e n c e r J . H u s o n


I________________________________________________________ Recorded Period________________$ (000)

2008 2009 2010 2011 2012


N on-Labor 1,385 679 1,791 3,090 387

O ther 0_______________ 0_______________ 0_______________0______________ 0

Total 1,385 680 1,795 3,108 420

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor 0 (1) (4) (18) (33)

Non-Labor (1,385) (679) (1,791) (3,090) (387)

O ther 0 0 0 0 0

Total (1,385) (680) (1,795) (3,108) (420)


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J J

6



FERC A ccoun t

A c tiv ity :

W itness:

531 Maintenance o f Electric Plant


Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012


0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:

531 Maintenance of Electric Plant


Spencer J. Huson

APPENDIX B




FERC A cco u n t: 531 Maintenance of Electric Plant




|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor 0 (1) (4) (18) (33) 0 0 0Non-Labor (1,385) (679) (1,791) (3,090) (387) 0 0 0Other 0 0 0 0 0 0 0 0

Total (1,385) (680) (1,795) (3,108) (420) 0 0 0



Labor 0 (1) (4) (18) (33) 0 0 0Non-Labor (1,385) (679) (1,791) (3,090) (387) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (1,385) (680) (1,795) (3,108) (420) 0 0 0




FERC A ccoun t: 532 Maintenance o f M iscellaneous Nuclear Plant




2012$ (000)

Recorded2012

Forecast2015



Includes labor and expenses for material and supplies warehousing, and all procurement services fo r the site. This activity package has zero dollars; all costs have been transferred to other activities.









2008 2009 2010 2011 2012

FERC Form 1 Recorded (Nom inal $)Labor 796 4,343 5,060 4,530 2,740

Non-Labor 4,101 3,642 4,297 7,950 10,334

Other 0______________0______________0_____________ 0_____________ 0

Total 4,897 7,985 9,357 12,480 13,074

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor (796) (4,343) (5,060) (4,530) (2,740)

Non-Labor (4,101) (3,642) (4,297) (7,950) (10,334)

O ther 0 0 0 0 0

Total (4,897) (7,985) (9,357) (12,480) (13,074)


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000

R ecorded/Adjusted (C onstant 2012$)

Labor

Non-Labor

OtherTotal


2008 2009 2010 2011 2012


0 0 3

6



FERC A ccoun t

A c tiv ity :

W itness:



Spencer J. Huson

APPENDIX A









•SUMMARY SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - STOCK ADJUSTMENT

0 0 0 0 0


0 0 0 0 0

F200182 SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - SALVAGE

0 0 0 0 0

F200183 SITE SUPPORT SERVICES - MATERIAL SUPPORT COMMON 532 - BILLABLE CHARGEBACKS

0 0 0 0 0

F200184 SITE SUPPORT SERVICES - MATERIAL SUPPORT 532

0 0 0 0 0


0 0 0 0 0


0 0 0 0 0

F502962 CORPORATE BUDGETS - MISCELLANEOUS 532

0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:



Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (796) (4,343) (5,060) (4,530) (2,740) 0 0 0Non-Labor (4,101) (3,642) (4,297) (7,950) (10,334) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (4,897) (7,985) (9,357) (12,480) (13,074) 0 0 0

O rganizational Unit Adjustm ent 1 GBU NUC-KLB-OU-REM AP-lncrem ental O&M Projects to Functional Groups

SCE incorrectly recorded site project incremental O&M expenses in various functional groups (Engineering, Radchem,Maintenance, and Operations). This adjustm ent remaps the O&M expenses incorrectly recorded to the incremental O&M projects.

Labor 27 0 0 0 0 0 0 0 N on-Labor 842 6,225 0 0 0 0 0 0 O ther 0 0 0 0 0 0 0 0Total 869 6,225 0 0 0 0 0 0

O rganizational Unit Adjustm ent 2 GBU NUC-KLB-OU-UW UA LABOR 2012

This adjustment adds O&M costs for the 2012 retroactive gross wage increase for union workers

Labor 0 0 0 0 5 0 0 0N on-Labor 0 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 5 0 0 0

O rganizational Unit Adjustm ent 3 GBU NUC-KLB-OU-LICENSE RENEWAL

This adjustment removes the costs associated with the SONGS 2 & 3 License Renewal activities per D. 12-05-004.

Labor 0 0 0 0 0 0 0 0N on-Labor 0 (16) 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 0 (16) 0 0 0 0 0 0



Labor (19) 0 0 0 0 0 0 0N on-Labor 0 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total (19) 0 0 0 0 0 0 0







|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015



Labor 0 0 0 0 0 0 0 0Non-Labor (298) 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total (298) 0 0 0 0 0 0 0

O rganizational Unit Adjustm ent 6 GBU NUC-KLB-OU-SONGS FUNCTIONAL GROUP

This adjustment consolidates SONGS recorded into functional areas: Engineering, Operations, Maintenance, Nuclear Support, Regulatory, Training, Security, and Radchemical Control.

Labor (804) (4,343) (5,060) (4,530) (2,746) 0 0 0Non-Labor (4,645) (9,851) (4,297) (7,950) (10,334) 0 0 0O ther 0 0 0 0 0 0 0 0

Total (5,449) (14,194) (9,357) (12,480) (13,080) 0 0 0





A c tiv ity : CORPORATE SUPPORT - 524



2012$ (000)

Recorded2012

Forecast2015

Labor Last Recorded Year Adj. 0 (1,204)Non-Labor Last Recorded Year Adj. 0 (606)Other N/A 0 0Total 0 (1,810)


Includes all expenses related to the allocation of SONGS Common operating and maintenance costs to non-O&M cost categories o f SONGS 1 Decommissioning (Phase I ending in 2009)and SONGS 2&3 capital.


F200313 F800105









Labor 2,143 2 (2) 0 0

Non-Labor (3,050) (28,262) (34,708) (19,556) (20,463)

O ther 0 0 0 0 0

Total (907) (28,260) (34,710) (19,556) (20,463)

A d justm ents- (Nom inal $) see Append ix B fo r additional detailLabor (2,143) (2) 2 0 0

Non-Labor 3,050 28,262 34,708 19,556 20,463

O ther 0 0 0 0 0

Total 907 28,260 34,710 19,556 20,463


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0

Escala tion:Labor 1.1414 1.1070 1.0701 1.0327 1.0000

Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


4

2

0

_2

■4

2008 2009 2010 2011 2012




FER C A c c o u n t : 5 24 M isce llan e o us N uc le a r P o w e r E xpenses

A c t iv i ty : C O R P O R A TE S U P P O R T - 524




2013 I 2014 | 2015 | sd** I Chosen

_abor 0 0 0 0 no

''Jon-Labor 0 0 0 0 no

Other 0 0 0 0 noTotal 0 0 0 n/a n/a

3 R e c o rd e d Y e a rs (2010 -2 0 1 2 ) :


2013 | 2014 I 2015 | r2* | Chosen 2013 I 2014 | 2015 | sd** I Chosen

_abor 0 0 0 0.00 no 0 0 0 0 no

'Jon-Labor 0 0 0 0.00 no 0 0 0 0 noOther 0 0 0 0.00 no 0 0 0 0 no

Total 0 0 0 n/a n/a 0 0 0 n/a n/a

4 R e c o rd e d Y ea rs (2009 - 2012):


2013 | 2014 I 2015 | r2* | Chosen 2013 I 2014 | 2015 | sd** I Chosen

_abor 0 0 0 0.00 no 0 0 0 0 no

'Jon-Labor 0 0 0 0.00 no 0 0 0 0 noOther 0 0 0 0.00 no 0 0 0 0 no

Total 0 0 0 n/a n/a 0 0 0 n/a n/a


2013 |oCM 2015 | r 2 * | Chosen 2013 |

''tfoCM 2015 | sd** | Chosen0 0 0 0.00 no 0 0 0 0 no0 0 0 0.00 no 0 0 0 0 no0 0 0 0.00 no 0 0 0 0 no0 0 0 n/a n/a 0 0 0 n/a n/a



2013 | 2014 | 2015 | | Chosen 2013 | 2014 | 2015 | | Chosen

_abor 0 0 0 yes 0 0 0 no

Sion-Labor 0 0 0 yes 0 0 0 noOther 0 0 0 no 0 0 0 no

Total 0 0 0 n/a 0 0 0 n/a



Total



Method 2013 | 2014 | 2015 | 2013 | 2014 | 2015 | |LRY 0 0 0 (5,892) (1,741) (1,204)LRY 0 0 0 (2,939) (872) (606)N/A 0 0 0 0 0 0

0 0 0 (8,831) (2,613) (1,810)






R esults:


Method Selected 2013 | 2014 | 2015 | |Labor Last Recorded Year Adj. (5,892) (1,741) (1,204)

Non-Labor Last Recorded Year Adj. (2,939) (872) (606)

Other N/A 0 0 0

Total (8,831) (2,613) (1,810)



If the linear trending results yielded acceptable R-squared statistics, the historical trend and the forecast results were evaluated to determine if linear trending was the appropriate forecasting method for the development o f the test year forecast. However, based on the retirement o f both Units 2 & 3 at SONGS, using a linear trending forecast method would yield an inaccurate forecast and, therefore, was not selected.


Averaging was used if historical operating expenses showed significant annual fluctuations from year to year. Although labor and non-labor expenses have fluctuated over the last five years, the averaging method was not selected as the estimating method. The averaging method is based on historical information that is not indicative o f the future. The last recorded year forecasting method more accurately reflects current operations and is the appropriate forecast base to determine the expenses required to support activities in the test year.


Last recorded year was selected as the primary estimating method for SONGS 2&3 O&M accounts as it more accurately reflects current business expenses and activities. O ther factors considered in the selection of the last recorded year forecasting method were stable or consistent historical trends and acceptable R-squared statistics. Although labor and non-labor expenses have fluctuated over the last five years, the last recorded year was selected as the forecasting method because it reflects the most accurate base O&M from which future year adjustments were made. Using the 2012 Base Year as a forecast base, labor (headcount reduction) and non-labor expenses were subtracted to reflect the estimated base O&M in the test year. These adjustments are described in our testimony and in our workpapers.


Not applicable.






R ecorded Period$ (000)

Forecast Expenses (constant 2012$) 2 008 | 200 9 | 2 01 0 | 2011 | 2012 201 3 | 2 01 4 | 201 5Labor (standard escalation) 0 0 0 0 0 (5,892) (1,741) (1,204)Non-Labor (standard escalation) 0 0 0 0 0 (2,939) (872) (606)Other (not escalatable) 0 0 0 0 0 0 0 0

Total 0 0 0 0 0 (8,831) (2,613) (1,810)

Labor Prior year Total 0 (5,892) (1,741)

Change (5,892) 4,151 537

Total 0 (5,892) (1,741) (1,204)

Non-Labor Prior year Total 0 (2,939) (872)

ChangeTotal

(2.9391 2.067 2660 (2,939) (872) (606)

Other Prior year Total 0 0 0

Change 0 0 0

Total 0 0 0 0

Total ChangeLabor (5,892) 4,151 537

Non-Labor (2,939) 2,067 266

Other 0 0 0

Total N/A (8,831) 6,218 803







2012 -2013

Labor: (5 ,8 9 2 )

T h e re d u c tio n re fle c ts the a llo ca tio n o f S O N G S C o m m o n O & M c o s ts to ca p ita l an d S O N G S U n it 1 d e co m m iss io n in g .

N o n -L a b o r: (2 ,9 3 9 )

T h e re d u c tio n re fle c ts the a llo ca tio n o f S O N G S C o m m o n O & M c o s ts to ca p ita l an d S O N G S U n it 1 d e co m m iss io n in g .

O ther: 0








2013 -2014

Labor: 4,151

T h e in c re a se re fle c ts th e a llo ca tio n o f S O N G S C o m m o n O & M co s ts to ca p ita l and S O N G S U n it 1 d e co m m iss io n in g .

N o n -L a b o r: 2 ,0 6 7

T h e in c re a se re fle c ts th e a llo ca tio n o f S O N G S C o m m o n O & M co s ts to ca p ita l and S O N G S U n it 1 d e co m m iss io n in g .

O the r: 0








2014 -2015______________________________________________________________________________

Labor: 53 7

The inc re a se re fle c ts th e a llo ca tio n o f S O N G S C o m m o n O & M co s ts to cap ita l and S O N G S U n it 1 d e co m m iss io n in g .

N on -Lab o r: 26 6

The inc re a se re fle c ts th e a llo ca tio n o f S O N G S C o m m o n O & M co s ts to cap ita l and S O N G S U n it 1 d e co m m iss io n in g .

O ther: 0




FERC A ccoun t

A c tiv ity :

W itness:


CORPORATE SUPPORT - 524

Spencer J. Huson

APPENDIX A





A c t iv i ty : CORPORATE SUPPORT - 524



F200313 COMMON ALLOCATION RESIDUAL - 524Includes m iscellaneous labor and other expenses associated with the allocation o f Common O&M.

F800105 DIRECT CHARGES TO FERC ACCOUNTSThis final cost center reflects expenses that are directly charged to FERC A ccoun t.







2008 2009 2010 2011 2012

F200313 COMMON ALLOCATION RESIDUAL - 524 0 0 0 0 0

F800105 DIRECT CHARGES TO FERC ACCOUNTS 0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:

524 Miscellaneous Nuclear Power Expenses

CORPORATE SUPPORT - 524

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (2,143) (2) 2 0 0 (5,892) (1,741) (1,204)Non-Labor 3,050 28,262 34,708 19,556 20,463 (2,939) (872) (606)O ther 0 0 0 0 0 0 0 0

Total 907 28,260 34,710 19,556 20,463 (8,831) (2,613) (1,810)

Com pany W ide A djustm ent 1 GRC-MJP-CW -M ARINEMIT

This adjustm ent restores marine m itigation expenses related to the true up o f the associated liability for the 50% /50% sharing o f Marine M itigation expenditures, ordered in D.04-07-022 and subsequently allowed in D.06-05-016.

Labor 0 0 0 0 0 0 0 0Non-Labor 2,449 0 0 0 0 0 0 0O ther 0 0 0 0 0 0 0 0

Total 2,449 0 0 0 0 0 0 0

Organizational Unit Adjustm ent 1 GBU NUC-KLB-OU-FYA OMALLOC

Allocation o f Comm on O&M -The historical part of th is adjustm ent adds the Comm on O&M cost from the non-O&Mcost categories (SONGS 1 Decommissioning, and SONGS 2 & 3 capital projects) back to SONGS O&M. The forecastadjustment reduces the SONGS 2 & 3 O&M forecast to reflect the appropriate allocation o f Common costs to the non-O&M cost categories.

Labor (2,143) (2) 2 0 0 (5,892) (1,741) (1,204)Non-Labor 601 28,262 34,708 19,556 20,463 (2,939) (872) (606)O ther 0 0 0 0 0 0 0 0

Total (1,542) 28,260 34,710 19,556 20,463 (8,831) (2,613) (1,810)





A c tiv ity : PARTICIPANTS - 517



201 2$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0

Non-Labor Calculated (11,167) (2 ,883)

Other N/A 0 0

Total (11,167) (2 ,883)

Description o f Activity:Represents the SONGS participants share (credit) of the costs charged to FERC Account 517.


F200314 F200315 F200435 F528375 F800057









L a b o r

N o n -L a b o r

O th e r

111

(15,043)

0

0

(16,040)

0

0

(15,495)

0

0

(18,853)

0

0

(18,334)

0

Tota l (14,932) (16,040) (15,495) (18,853) (18,334)

A djustm ents- (Nominal $) - see Append ix B fo r add itiona l detailL a b o r (111)

N o n -L a b o r 5 ,3 2 7

O th e r 0

0

5,921

0

0

6,174

0

0

8,459

0

0

7,167

0

Tota l 5,216 5,921 6,174 8,459 7,167

Recorded/Adjusted (Nom inal $)L a b o r

N o n -L a b o r

O th e r

0

(9,716)

0

0

(10,119)

0

0

(9,321)

0

0

(10,394)

0

0

(11,167)

0

Tota l (9,716) (10,119) (9,321) (10,394) (11,167)

E sca la tion:L a b o r

N o n -L a b o r

O th e r

1.1414

1.0653

1.0000

1.10701.0900

1.0000

1.0701

1.0599

1.0000

1.0327

1.0106

1.0000

1.0000

1.0000

1.0000


L a b o r

N o n -L a b o r

O th e r

0

(10,351)

0

0

(11,030)

0

0

(9,879)

0

0

(10,504)

0

0

(11,167)

0

Tota l (10,351) (11,030) (9,879) (10,504) (11,167)


0

- 2,000

-4,000

- 6,000

- 8,000

- 10,000

- 12,0002008 2009 2010 2011 2012




FER C A c c o u n t : 5 17 O p e ra tion S u p e rv is ion and E ng ineering

A c t iv i ty : P A R TIC IP A N TS - 517



2 R e c o rd e d Y e a rs (2011 -2 0 1 2 ) :___________________________________________________________________________________Results of Averaging (A2)

COoCM 2014 | 2015 | sd** | Chosen

_abor 0 0 0 0 no

''Jon-Labor (10,836) (10,836) (10,836) 331 no

Other 0 0 0 0 noTotal (10,836) (10,836) (10,836) n/a n/a

3 R e c o rd e d Y ea rs (2010 - 2012):

Results of Linear Trending (T3) Results of Averaging (A3)

_aborSion-LaborOther

Total

2013 I 2014 I 2015 | r2* | Chosen 2013 | 2014 | 2015 | sd** | Chosen0 0 0 0.00 no

(11,805) (12,449) (13,093) 1.00 no 0 0 0 0.00 no

0 0 0 0 no (10,517) (10,517) (10,517) 526 no

0 0 0 0 no(11,805) (12,449) (13,093) n/a n/a (10,517) (10,517) (10,517) n/a n/a

4 R e c o rd e d Y e a rs (2009 - 2012):

Results of Linear Trending (T4) Results of Averaging (A4)

2013 | 2014 | 2015 | r2* | Chosen

COoCM 2014 | 2015 | sd** | Chosen

_abor 0 0 0 0.00 no 0 0 0 0 no

Sion-Labor (10,904) (11,008) (11,111) 0.05 no (10,645) (10,645) (10,645) 507 noOther 0 0 0 0.00 no 0 0 0 0 no

Total (10,904) (11,008) (11,111) n/a n/a (10,645) (10,645) (10,645) n/a n/a

5 R e c o rd e d Y ea rs (2008 - 2012):Results of Linear Trending (T5) Results of Averaging (A5)

2013 |''tfoCM 2015 | r2* | Chosen 2013 |

''tfoCM 2015 | sd** | Chosen

Labor 0 0 0 0.00 no 0 0 0 0 no

Non-Labor (10,918) (11,029) (11,139) 0.11 no (10,586) (10,586) (10,586) 468 noOther 0 0 0 0.00 no 0 0 0 0 no

Total (10,918) (11,029) (11,139) n/a n/a (10,586) (10,586) (10,586) n/a n/a



COoCM 2014 | 2015 | | Chosen 2013 | 2014 | 2015 | | Chosen

_abor 0 0 0 no 0 0 0 no

'"Jon-Labor (11,167) (11,167) (11,167) no 0 0 0 noOther 0 0 0 no 0 0 0 no

Total (11,167) (11,167) (11,167) n/a 0 0 0 n/a



Total

* r2 - R Squared (Based on recorded years data)** sd = standard deviation (Based on recorded years data) *** See Appendix B For Additional Detail

Base Forecast Method Adjustments***

Method 2013 | 2014 | 2015 |

COoCM 2014 | 2015 | |

N/A 0 0 0 0 0 0CALC (8,893) (5,222) (2,883) 0 0 0

N/A 0 0 0 0 0 0(8,893) (5,222) (2,883) 0 0 0






R esults:

Fo recasting R esults

Method Selected 2013 | 2014 | 2015 | |Labor N/A 0 0 0

Non-Labor Calculated (8,893) (5,222) (2,883)

Other N/A 0 0 0

Total (8,893) (5,222) (2,883)

A n a lys is o f Fo recasting M ethods


This FERC Account includes the participants ownership share (credit) o f the 100% level forecast fo r 2015-2017. This participant share was derived by applying the participants ownership share of 21.79% to the 100% level O&M forecast.












1 R e c o rd e d P e rio d

$ (000)Forecast Expenses (constant 2012$) 2008 | 2009 | 2010 | 2011 | 2012 2013 | 2014 | 2015Labor (standard escalation) 0 0 0 0 0 0 0 0Non-Labor (standard escalation) (10,351) (11,030) (9,879) (10,504) (11,167) (8,893) (5,222) (2,883)Other (not escalatable) 0 0 0 0 0 0 0 0Total (10,351) (11,030) (9,879) (10,504) (11,167) (8,893) (5,222) (2,883)

Labor Prior year Total 0 0 0Change 0 0 0Total 0 0 0 0

Non-Labor Prior year Total (11,167) (8,893) (5,222)Chanqe 2.274 3.671 2.339Total (11,167) (8,893) (5,222) (2,883)

Other Prior year Total 0 0 0ChangeTotal

0 0 00 0 0 0

Total Change |Labor 0 0 0Non-Labor 2,274 3,671 2,339Other 0 0 0Total N/A 2,274 3,671 2,339



FERC A ccoun t

A c tiv ity :

W itness:


PARTICIPANTS -517

Spencer J. Huson

APPENDIX A





A c t iv i ty : PARTICIPANTS - 517



F200314 SONGS PARTICIPANTS SHARE - COMMON 517This final cost center records the Participant credits associated with FERC 517 at San Onofre.

F200315 SONGS PARTICIPANTS SHARE - COMMONThis final cost center records the participant credits associated w ith Federal Energy Regulatory Comm ission (FERC) account 517 at San Onofre Nuclear Generation Station. Expenses recorded under this final cost center have been transferred to/from another activity.

F200435 SONGS PARTICIPANT SHARE - UNIT 1 SAFSTOR O&M - 517This final cost center is for the Participant credits associated w ith FERC 517 at San Onofre.

F528375 SONGS O&M AUDIT 517 PARTICIPANT BILLINGThis cost center records SONGS co-owners' share o f refunds/billings related to audit exceptions.

F800057 DIRECT CHARGES TO FERC ACCOUNTSThis final cost center reflects expenses that are directly charged to FERC A ccoun t.





Recorded/Adjusted (Constant 2012$) By Final Cost Center

Witness: Spencer J. Huson

$ (000)2008 2009 2010 2011 2012

F200314 SONGS PARTICIPANTS SHARE - COMMON 517

(4,265) (5,877) (3,785) (3,414) (2,925)

F200315 SONGS PARTICIPANTS SHARE - COMMON (6,158) (5,175) (7,143) (7,090) (8,229)

F200435 SONGS PARTICIPANT SHARE - UNIT 1 SAFSTOR O&M -517

72 22 1,049 0 0

F528375 SONGS O&M AUDIT 517 PARTICIPANT BILLING

0 0 0 0 (13)


Total (10,351) (11,030) (9,879) (10,504) (11,167)




FERC A ccoun t:

A c tiv ity :

W itness:


PARTIC IPANTS-5 17

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (111) 0 0 0 0 0 0 0Non-Labor 5,327 5,921 6,174 8,459 7,167 0 0 0Other 0 0 0 0 0 0 0 0

Total 5,216 5,921 6,174 8,459 7,167 0 0 0

Organizational Unit Adjustm ent 1 GRC-M J P. KLB-OUX-A&G TO SONGS

Transfer O ther A&G expenses to SONGS for nuclear generation related expenses.

Labor 57 17 979 0 0 0 0 0Non-Labor 1 0 1 0 0 0 0 0Other 0

ooo

0 0 0 0

Total 58 17 980 0 0 0 0 0

Organizational Unit Adjustm ent 2 GBU NUC-KLB.KW K-OUX-IT Part CR

Remapping o f Participant Credits associated w ith IT Support to S O N G S . This adjustment moves the participant shaream ounts (credits) to the Information Technology Department so that the historical amounts for the InformationTechnology Department reflect only SC E 's share o f these costs. The net change to the recorded costs (100% level) atSONGS 2 & 3 is zero.

Labor 0 0 0 0 0 0 0 0Non-Labor 455 295 0 0 0 0 0 0Other 0

ooo

0 0 0 0

Total 455 295 0 0 0 0 0 0

Organizational Unit Adjustm ent 3 GBU NUC-KLB-OU-PSCREDIT

Participant Share o f Adjusted Recorded O&M Costs -This adjustm ent modifies the 2008-2012 participant shaream ounts (credits) to be consistent w ith the 100% level adjusted recorded expenses in the historical recorded period2008-2012.

Labor (168) (17) (979) 0 0 0 0 0Non-Labor 4,871 5,626 6,173 8,459 7,167 0 0 0Other 0

ooo

0 0 0 0

Total 4,703 5,609 5,194 8,459 7,167 0 0 0








2012$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0Non-Labor Calculated (15,482) (4,153)Other N/A 0 0Total (15,482) (4,153)



F200317 F200318 F528407



FERC A ccoun t: 520 Steam Expenses





2008 2009 2010 2011 2012

FERC Form 1 Recorded (Nominal $)Labor

Non-Labor

O ther

(2)

(6,683)

0

0

(7,288)

0

0

(6,286)

0

0

(8,581)

0

0

(8,075)

0

Total (6,685) (7,288) (6,286) (8,581) (8,075)

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor 2

Non-Labor (4,604)

O ther 0

0

(6,762)

0

0

(9,139)

0

0

(7,244)

0

0

(7,407)

0

Total (4,602) (6,762) (9,139) (7,244) (7,407)


Non-Labor

O ther

0

(11,287)

0

0

(14,050)

0

0

(15,425)

0

0

(15,825)

0

0

(15,482)

0

Total (11,287) (14,050) (15,425) (15,825) (15,482)

E sca la tion:Labor

Non-Labor

O ther

1.1414

1.0653

1.0000

1.10701.0900

1.0000

1.0701

1.0599

1.0000

1.0327

1.0106

1.0000

1.0000

1.0000

1.0000


Labor

Non-Labor

O ther

(12,

0

324) (15,3

0

0

15)

0

0

(16,348)

0

0

(15,993)

0

0

(15,482)

0

Total (12, 324) (15,3 15) (16,348) (15,993) (15,482)

0

-2 000


■ ■■4,000

■ ■ 1 11 ■ ■ 1 1 1

■ ■ 1 1 1-10,000

-12,000

-14,000

-16,000

-18,000

1' 1 1 I I■ ■ 1 I I1 ■ 11 I

2008 2009 2010 2011 2012







Forecasting M ethods - S um m ary o f R esults o f a ll M ethods S tud ied - 2012$ (000)

2 R ecorded Years (2011 -2012):_____________________________________________________________________________Results of Averaging (A2)

COoCM 2014 | 2015 | sd** | Chosen

_abor 0 0 0 0 no

''Jon-Labor (15,737) (15,737) (15,737) 255 no


3 R ecorded Years (2010 - 2012):Results of Linear Trending (T3) Results of Averaging (A3)


Total

2013 I 2014 I 2015 | r2* | Chosen 2013 | 2014 | 2015 | sd** | Chosen0 0 0 0.00 no

(15,075) (14,642) (14,208) 0.99 no 0 0 0 0.00 no

0 0 0 0 no (15,941) (15,941) (15,941) 356 no

0 0 0 0 no(15,075) (14,642) (14,208) n/a n/a (15,941) (15,941) (15,941) n/a n/a


2013 | 2014 | 2015 | r2* | Chosen

COoCM 2014 | 2015 | sd** | Chosen

_abor 0 0 0 0.00 no 0 0 0 0 no

Sion-Labor (15,821) (15,835) (15,850) 0.00 no (15,784) (15,784) (15,784) 410 noOther 0 0 0 0.00 no 0 0 0 0 no

Total (15,821) (15,835) (15,850) n/a n/a (15,784) (15,784) (15,784) n/a n/a


2013 |''tfoCM 2015 | r2* | Chosen 2013 |

''tfoCM 2015 | sd** | Chosen

Labor 0 0 0 0.00 no 0 0 0 0 no

Non-Labor (17,310) (18,070) (18,829) 0.48 no (15,032) (15,032) (15,032) 1,548 noOther 0 0 0 0.00 no 0 0 0 0 no

Total (17,310) (18,070) (18,829) n/a n/a (15,032) (15,032) (15,032) n/a n/a

O ther M ethods:


COoCM 2014 | 2015 | | Chosen 2013 | 2014 | 2015 | | Chosen

_abor 0 0 0 no 0 0 0 no

'"Jon-Labor (15,482) (15,482) (15,482) no 0 0 0 noOther 0 0 0 no 0 0 0 no

Total (15,482) (15,482) (15,482) n/a 0 0 0 n/a

Forecast A d jus tm en ts :


Total

* r2 - R Squared (Based on recorded years data)** sd = standard deviation (Based on recorded years data) *** See Appendix B For Additional Detail

Base Forecast Method Adjustments***

Method 2013 | 2014 | 2015 |

COoCM 2014 | 2015 | |

N/A 0 0 0 0 0 0CALC (12,497) (7,678) (4,153) 0 0 0

N/A 0 0 0 0 0 0(12,497) (7,678) (4,153) 0 0 0






R esults:



Non-Labor Calculated (12,497) (7,678) (4,153)

Other N/A 0 0 0

Total (12,497) (7,678) (4,153)

A n a lys is o f Fo recasting M ethods















llll*2008 2009 2010 2011 2012 2013 2014 2015

□ Labor (std escl) ■ Non-Labor (std escl) □ Cither (not escl)

1 R e c o rd e d P e rio d

$ (000)Forecast Expenses (constant 2012$) 2008 | 2009 | 2010 | 2011 | 2012 2013 | 2014 | 2015Labor (standard escalation) 0 0 0 0 0 0 0 0Non-Labor (standard escalation) (12,024) (15,315) (16,348) (15,993) (15,482) (12,497) (7,678) (4,153)Other (not escalatable) 0 0 0 0 0 0 0 0Total (12,024) (15,315) (16,348) (15,993) (15,482) (12,497) (7,678) (4,153)


Non-Labor Prior year Total (15,482) (12,497) (7,678)Change 2.985 4.819 3.525Total (15,482) (12,497) (7,678) (4,153)

Other Prior year Total 0 0 0ChangeTotal

0 0 00 0 0 0

Total Change |Labor 0 0 0Non-Labor 2,985 4,819 3,525Other 0 0 0Total N/A 2,985 4,819 3,525

0- 2,000

-4,000 - 6,000

- 8,000

- 10,000

- 12,000

-14,000 -16,000

ft nnn



FERC A ccoun t

A c tiv ity :

W itness:

520 Steam Expenses

PARTICIPANTS - 520

Spencer J. Huson

APPENDIX A




FERC A ccoun t: 520 Steam Expenses

Activity: PARTICIPANTS - 520



F200317 SONGS PARTICIPANTS SHARE - COMMON 520This final cost center is for the Participant credits associated w ith FERC 520 at San Onofre.

F200318 SONGS PARTICIPANTS SHARE - 520This final cost center is for the Participant credits associated w ith FERC 520 at San Onofre.

F528407 SONGS 08.M AUDIT PARTICIPANT-BILLING 520This cost center records SONGS co-owners' share o f refunds/billings related to audit exceptions.







$ (000)2008 2009 2010 2011 2012


(534) (768) (1,210) (668) (527)

F200318 SONGS PARTICIPANTS SHARE - 520 (11,491) (14,546) (15,138) (15,325) (14,934)

F528407 SONGS O&M AUDIT PARTICIPANT-BILLING 520

0 0 0 0 (21)

Total (12,025) (15,314) (16,348) (15,993) (15,482)




FERC A ccoun t

A c tiv ity :

W itness:

520 Steam Expenses

PARTICIPANTS - 520

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor 2 0 0 0 0 0 0 0Non-Labor (4,604) (6,762) (9,139) (7,244) (7,407) 0 0 0Other 0 0 0 0 0 0 0 0

Total (4,602) (6,762) (9,139) (7,244) (7,407) 0 0 0


Participant Share o f Adjusted Recorded O&M Costs -This adjustm ent modifies the 2008-2012 participant share am ounts (credits) to be consistent w ith the 100% level adjusted recorded expenses in the historical recorded period 2008-2012.

Labor 2 0 0 0 0 0 0 0Non-Labor (4,604) (6,762) (9,139) (7,244) (7,407) 0 0 0Other 0 0 0 0 0 0 0 0

Total (4,602) (6,762) (9,139) (7,244) (7,407) 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:

520 Steam Expenses

PARTICIPANTS - 520

Spencer J. Huson



Beginning of Workpapers for:

FERC A ccoun t: 524 Miscellaneous Nuclear Power Expenses




2012$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0Non-Labor Calculated (33,588) (9,057)Other N/A 0 0Total (33,588) (9,057)

Description of Activity:Represents the SONGS participants share (credit) of the costs charged to FERC Account 524.


F200320 F200321 F528207 F528246 F528376









Labor

Non-Labor

Other

0

(23,707)

0

0

(31,845)

0

0

(37,759)

0

0

(26,731)

0

0

(33,933)

0

Total (23,707) (31,845) (37,759) (26,731) (33,933)

Adjustments- (Nominal $) - see Appendix B for additional detailLabor 0

Non-Labor (4,976)

Other 0

0

(2,882)

0

0

(870)

0

0

(11,009)

0

0

345

0

Total (4,976) (2,882) (870) (11,009) 345


Non-Labor

Other

0

(28,683)

0

0

(34,727)

0

0

(38,629)

0

0

(37,740)

0

0

(33,588)

0

Total (28,683) (34,727) (38,629) (37,740) (33,588)

Escalation:Labor

Non-Labor

Other

1.1414 1.0653 1.0000

1.10701.09001.0000

1.07011.05991.0000

1.03271.01061.0000

1.00001.00001.0000


Labor

Non-Labor

OtherTotal

0 0

(30,557) (37,853)

0 0

0 0 0

(40,941) (38,140) (33,588)

0 0 0(30,557) (37,853) (40,941) (38,140) (33,588)

0-5,000

-10,000

-15,000-20,000-25,000-30,000

-35,000-40,000-45,000


12008 2009 2010 2011 2012







Forecasting M ethods - Sum m ary o f Res u lts o f all M ethods S tud ied - 2012$ (000)

2 Recorded Years (2011 - 2012):Results o f Averaging (A2)

COoCM ^r

oCM 2015 | sd** | ChosenLabor 0 0 0 0 noNon-Labor (35,864) (35,864) (35,864) 2,276 noOther 0 0 0 0 noTotal (35,864) (35,864) (35,864) n/a n/a


2013 |

^r

oCM 2015 | r2* 1 Chosen 2013 |

^r

oCM 2015 | sd** | ChosenLabor 0 0 0 0.00 no 0 0 0 0 noNon-Labor (30,203) (26,527) (22,850) 0.98 no (37,556) (37,556) (37,556) 3,030 noOther 0 0 0 0.00 no 0 0 0 0 no

Total (30,203) (26,527) (22,850) n/a n/a (37,556) (37,556) (37,556) n/a n/a



2013 I 2014 I 2015 | r2* | Chosen 2013 1 2014 1 2015 | sd** | Chosen0 0 0 0.00 no

(33,731) (32,171) (30,612) 0.44 no 0 0 0 0.00 no

0 0 0 0 no (37,630) (37,630) (37,630) 2,627 no

0 0 0 0 no(33,731) (32,171) (30,612) n/a n/a (37,630) (37,630) (37,630) n/a n/a



COoCM ^roCM 2015 I r2* | Chosen

COoCM ^roCM 2015 | sd** | Chosen0 0 0 0.00 no 0 0 0 0 no

(38,120) (38,755) (39,390) 0.06 no (36,216) (36,216) (36,216) 3,678 no0 0 0 0.00 no 0 0 0 0 no

(38,120) (38,755) (39,390) n/a n/a (36,216) (36,216) (36,216) n/a n/a

O th er M ethods:



COoCM ^roCM 2015 I | Chosen

COoCM ^roCM 2015 | | Chosen0 0 0 no 0 0 0 no

(33,588) (33,588) (33,588) no 0 0 0 no0 0 0 no 0 0 0 no

(33,588) (33,588) (33,588) n/a 0 0 0 n/a

Forecast A d jus tm en ts :Base Forecast Method Adjustments*


Method

COoCM ^roCM 2015 |

COoCM ^roCM 2015 | |N/A 0 0 0 0 0 0

CALC (26,527) (19,446) (9,057) 0 0 0N/A 0 0 0 0 0 0

(26,527) (19,446) (9,057) 0 0 0

r2 = R Squared (Based on recorded years data) sd = standard deviation (Based on recorded years data) See Appendix B For Additional Detail



FERC A ccoun t: 524 Miscellaneous Nuclear Power Expenses



R esults:


Method Selected 2013 | 2014 | 2015 | |Labor N/A 0 0 0Non-Labor Calculated (26,527) (19,446) (9,057)Other N/A 0 0 0Total (26,527) (19,446) (9,057)

A na lys is o f F o recasting M ethods

Analysis o f Linear Trending Method:This FERC Account includes the participants ownership share (credit) of the 100% level forecast for 2015-2017. This participant share was derived by applying the participants ownership share of 21.79% to the 100% level O&M forecast.

Analysis o f Averaging Method:This FERC Account includes the participants ownership share (credit) of the 100% level forecast for 2015-2017. This participant share was derived by applying the participants ownership share of 21.79% to the 100% level O&M forecast.

Analysis o f Last Recorded Year (2012):This FERC Account includes the participants ownership share (credit) of the 100% level forecast for 2015-2017. This participant share was derived by applying the participants ownership share of 21.79% to the 100% level O&M forecast.

Analysis o f Itemized Forecast Method:This FERC Account includes the participants ownership share (credit) of the 100% level forecast for 2015-2017. This participant share was derived by applying the participants ownership share of 21.79% to the 100% level O&M forecast.







0-5,000

-10,000 -15,000 -20,000 -25,000 -30,000 -35,000 -40,000 -45,000

2008 2009 2010 2011 2012 2013 2014 2015



Forecast Expenses (constant 2012$) 2008 | 2009 | 2010 | 2011 | 2012 2013 | 2014 | 2015Labor (standard escalation) 0 0 0 0 0 0 0 0Non-Labor (standard escalation) (30,557) (37,853) (40,941) (38,140) (33,588) (26,527) (19,446) (9,057)Other (not escalatable) 0 0 0 0 0 0 0 0Total (30,557) (37,853) (40,941) (38,140) (33,588) (26,527) (19,446) (9,057)


Non-Labor Prior year Total (33,588) (26,527) (19,446)Change 7,061 7,081 10,389Total (33,588) (26,527) (19,446) (9,057)


Total ChangeLaborNon-LaborOtherTotal

0 0 07,061 7,081 10,389

0 0 0N/A 7,061 7,081 10,389

i i i i m ■



FERC A ccoun t

A c tiv ity :

W itness:

524 M iscellaneous Nuclear Power Expens es

PARTICIPANTS - 524

Spencer J. Huson

APPENDIX A

D e t a i l D e s c r i p t i o n o f F i n a l C o s t C e n t e r s

I n c l u d e d i n T h s A c t i v i t y









F528207 SONGS PART SHARE 2&3 SEISMIC STUDY - MAThis final cost center is the participant share o f the SONGS 2 & 3 seism ic study memorandum account.

F528246 SONGS 1 DOE LITIGATION PARTICIPANT SHARE-MEMORANDUM ACCOUNTThis final cost center is the participant share o f the SONGS 2&3 Department O f Energy litigation memorandum account.

F528376 SONGS O&M AUDIT 524 PARTICIPANT BILLINGThis cost center records SONGS co-owners' share o f refunds/billings related to audit exceptions.







2008 2009 2010 2011 2012


(15,833) (18,991) (14,808) (12,886) (14,047)


F528207 SONGS PART SHARE 2&3 SEISMIC STUDY - MA

0 0 0 0 0

F528246 SONGS 1 DOE LITIGATION PARTICIPANT SHARE-MEMORANDUM ACCOUNT

0 0 0 0 (295)

F528376 SONGS O&M AUDIT 524 PARTICIPANT BILLING

0 0 0 0 421

Total (30,557) (37,853) (40,941) (38,140) (33,588)




FERC A ccoun t:

A c tiv ity :

W itness:


PARTICIPANTS - 524

Spencer J. Huson

APPENDIX B

D e t a i l o f T o t a l C o m p a n y

A d j u s t m e n t s t o R e c o r d e d




A c tiv ity : PA RTI CIPANTS - 524



| A d js - (N om inal $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor 0 0 0 0 0 0 0 0Non-Labor (4,976) (2,882) (8 70) (11,009) 345 0 0 0Other 0 0 0 0 0 0 0 0

Total (4,976) (2,882) (8 70) (11,009) 345 0 0 0

Company W ide Adjustm ent GRC-MJP-CW -SONGS SEISMIC

This adjustment removes seism ic expenses associated with the California Energy Com m ission 's AB 1632 Report that were recorded and recovered through the operation o f the Base Revenue Requirement Balancing Account (BRRBA).

LaborNon-LaborO therTotal

0706

0

706


Participant Share of Adjusted Recorded O&M Costs -This adjustment modifies the 2008-2012 participant share am ounts (credits) to be consistent w ith the 100% level adjusted recorded expenses in the historical recorded period 2008-2012.

LaborNon-LaborO therTotal

0(4,983)

0

0(2,882)

0

(4,983) (2,882)

0(8 70)

0

0(11,009)

0

0(361)

0

(870) (11,009) (361)

Organizational Unit Adjustm ent 2 GBU NUC-KLB.KW K-OUX-IT Part CR

Remapping of Participant Credits associated w ith IT Support to S O N G S . This adjustment moves the participant share am ounts (credits) to the Information Technology Department so that the historical am ounts for the Information Technology Department reflect only SCE's share o f these costs. The net change to the recorded costs (100% level) at SONGS 2 & 3 is zero.


Total

1

0 0 0 0 0 0 0

0 0 0

7 0 0 0 0 0 0 0



End of Workpapers for:


A c tiv ity :

W itness:

PARTICIPANTS - 524

Spencer J. Huson








2012$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0

Non-Labor Calculated Adj. (17,170) (5 ,298)

Other N/A 0 0

Total (17 ,170) (5 ,298)



F200332 F200333 F200439 F528410



FERC A cco u n t: 532 Maintenance o f Miscellaneous Nuclear Plant






Labor

Non-Labor

O ther

8

(8,938)

0

2

(9,844)

0

0

(11,301)

0

0

(8,758)

0

0

(9,721)

0

Total (8,930) (9,842) (11,301) (8,758) (9,721)

A d justm ents- (Nom inal $) - see Append ix B fo r additional detailLabor (8)

N on-Labor (10,056)

O ther 0

(2)

(15,937)

0

0

(16,025)

0

0

(10,846)

0

0

(7,449)

0

Total (10,064) (15,939) (16,025) (10,846) (7,449)


Non-Labor

O ther

0

(18,994)

0

0

(25,781)

0

0

(27,326)

0

0

(19,604)

0

0

(17,170)

0

Total (18,994) (25,781) (27,326) (19,604) (17,170)

E scala tion:Labor

Non-Labor

O ther

1.1414

1.0653

1.0000

1.10701.0900

1.0000

1.0701

1.0599

1.0000

1.0327

1.0106

1.0000

1.0000

1.0000

1.0000


Labor

Non-Labor

O ther

0

(20,235)

0

0

(28,102)

0

0

(28,962)

0

0

(19,812)

0

0

(17,170)

0

Total (20,235) (28,102) (28,962) (19,812) (17,170)


0

-4,000

- 8,000

- 12,000

-16,000

-20,000

-24,000

-28,000

-32,0002008 2009 2010 2011 2012

□ Labor (std escl) I Non-Labor (std escl) □ Cither (not escl)



FER C A c c o u n t : 532 M a in te n a nce o f M isce llan e o us N uc le a r P lan t





COoCM 2014 | 2015 | sd** | Chosen

_abor 0 0 0 0 no

''Jon-Labor (18,491) (18,491) (18,491) 1,321 no


3 R e c o rd e d Y e a rs (2010 -2 0 1 2 ) :



_abor 0 0 0 0.00 no 0 0 0 0 no

'Jon-Labor (10,189) (4,294) 1,602 0.91 no (21,981) (21,981) (21,981) 5,052 noOther 0 0 0 0.00 no 0 0 0 0 no

Total (10,189) (4,294) 1,602 n/a n/a (21,981) (21,981) (21,981) n/a n/a

4 R e c o rd e d Y ea rs (2009 - 2012):



Total

2013 I 2014 I 2015 | r2* | Chosen 2013 I 2014 I 2015 | sd** | Chosen0 0 0 0.00 no

(13,025) (8,830) (4,636) 0.84 n0 0 0 0 0.00 no

0 0 0 0 no (23,511) (23,511) (23,511) 5,116 no

0 0 0 0 no(13,025) (8,830) (4,636) n/a n/a (23,511) (23,511) (23,511) n/a n/a


2013 |''tfoCM 2015 | r2* | Chosen 2013 |

''tfoCM 2015 | sd** | Chosen0 0 0 0.00 no 0 0 0 0 no

(18,530) (17,088) (15,646) 0.18 no (22,856) (22,856) (22,856) 4,760 no0 0 0 0.00 no 0 0 0 0 no

(18,5301 (17,088) (15,646) n/a n/a (22,856) (22,856) (22,856) n/a n/a



2013 | 2014 | 2015 | | Chosen 2013 | 2014 | 2015 | | Chosen

_abor 0 0 0 no 0 0 0 no

Sion-Labor (17,170) (17,170) (17,170) no 0 0 0 noOther 0 0 0 no 0 0 0 no

Total (17,170) (17,170) (17,170) n/a 0 0 0 n/a



Total



Method 2013 | 2014 | 2015 | 2013 | 2014 | 2015 | |N/A 0 0 0 0 0 0

CALC (14,442) (10,040) (5,146) (236) (90) (152)N/A 0 0 0 0 0 0

(14,442) (10,040) (5,146) (236) (90) (152)






R esults:



Non-Labor Calculated Adj. (14,678) (10,130) (5,298)

Other N/A 0 0 0

Total (14,678) (10,130) (5,298)



This FERC Account includes the participants ownership share (credit) o f the 100% level forecast for 2015-2017. This participant share was derived by applying the participants ownership share of 21.79% to the 100% level O&M forecast. The City o f Anaheim keeps its share of the spent fuel storage maintenance (see Appendix B fo r details o f the future year adjustment).



Analysis of Last Recorded Year (2012):This FERC Account includes the participants ownership share (credit) o f the 100% level forecast for 2015-2017. This participant share was derived by applying the participants ownership share of 21.79% to the 100% level O&M forecast. The City o f Anaheim keeps its share of the spent fuel storage maintenance (see Appendix B fo r details o f the future year adjustment).









0

-4,000

- 8,000

- 12,000

-16,000

- 20,000

-24,000

-28,000

-32,000

........................................................................................

2008 2009 2010 2011 2012 2013 2014 2015


R ecorded Period$ (000 )

Forecast Expenses (constant 2012$) 2 008 | 200 9 | 2 01 0 | 2011 | 2012 201 3 | 2 01 4 | 201 5Labor (standard escalation) 0 0 0 0 0 0 0 0Non-Labor (standard escalation) (20,235) (28,102) (28,962) (19,812) (17,170) (14,678) (10,130) (5,298)Other (not escalatable) 0 0 0 0 0 0 0 0

Total (20,235) (28,102) (28,962) (19,812) (17,170) (14,678) (10,130) (5,298)

Labor Prior year Total 0 0 0

Change 0 0 0

Total 0 0 0 0

Non-Labor Prior year Total (17,170) (14,678) (10,130)

ChangeTotal

2,492 4,548 4,832(17,170) (14,678) (10,130) (5,298)

Other Prior year Total 0 0 0

Change 0 0 0

Total 0 0 0 0

Total ChangeLabor 0 0 0

Non-Labor 2,492 4,548 4,832

Other 0 0 0

Total N/A 2,492 4,548 4,832







2012 -2013

Labor: 0


N o n -L a b o r: 2 ,4 9 2

R e fle c ts th e C ity o f A n a h e im 's co n tin u e d lia b ility fo r S O N G S 2 & 3 used fu e l s to ra g e O & M co s ts an d the d e c re a se in O & M e x p e n s e s du e to the re tire m e n t o f S O N G S U n its 2 & 3.

O ther: 0








2013 -2014

Labor: 0


N o n -L a b o r: 4 ,5 4 8

R e fle c ts th e C ity o f A n a h e im 's co n tin u e d liab ility fo r S O N G S 2 & 3 used fu e l s to ra g e O & M c o s ts and the d e c re a se in O & M e x p e n s e s due to th e re tire m e n t o f S O N G S U n its 2 & 3.

O the r: 0








2014 -2015____________________________________________________________________________________

Labor: 0


N on -Lab o r: 4 ,8 32

R e fle c ts th e C ity o f A n a h e im 's co n tin u e d lia b ility fo r S O N G S 2 & 3 used fue l s to ra g e O & M co s ts and the d e c re a se in O & M e x p e n s e s due to th e re tire m e n t o f S O N G S U n its 2 & 3.

O ther: 0




FERC A ccoun t

A c tiv ity :

W itness:


PARTICIPANTS - 532

Spencer J. Huson

APPENDIX A










F200439 SONGS PARTICIPANT SHARE - UNIT 1 SAFSTOR O&M - 532This final cost center is for the Participant credits associated w ith FERC 532 at San Onofre.

F528410 SONGS O&M PARTICIPANT BILLING 532This cost center records SONGS co-owners' share o f refunds/billings related to audit exceptions.







$ (000)2008 2009 2010 2011 2012


(1,646) (4,067) (5,131) (3,480) (3,571)


F200439 SONGS PARTICIPANT SHARE - UNIT 1 SAFSTOR O&M - 532

3 2 0 0 0

F528410 SONGS O&M PARTICIPANT BILLING 532 0 0 0 0 (28)

Total (20,235) (28,102) (28,962) (19,811) (17,170)




FERC A ccoun t:

A c tiv ity :

W itness:


PARTICIPANTS - 532

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (8) (2) 0 0 0 0 0 0Non-Labor (10,056) (15,937) (16,025) (10,846) (7,449) (236) (90) (152)O ther 0 0 0 0 0 0 0 0

Total (10,064) (15,939) (16,025) (10,846) (7,449) (236) (90) (152)


Participant Share o f Adjusted Recorded O&M Costs -This adjustment modifies the 2008-2012 participant shareamounts (credits) to be consistent w ith the 100% level adjusted recorded expenses in the historical recorded period2008-2012.

Labor (8) (2) 0 0 0 0 0 0Non-Labor (10,056) (15,937) (16,025) (10,846) (7,449) 0 0 0Other 0 0 0 0 0 0 0 0

Total (10,064) (15,939) (16,025) (10,846) (7,449) 0 0 0

Organizational Unit Adjustm ent 2 GBU NUC-KLB-OU-FYAADJ USED FUEL STORAGE

This adjustm ent increases the Participant Share credits and decreases SCE's share o f SONGS 2 & 3 O&M to reflect City o f Anaheim 's continued liability for SONGS 2 & 3 used fuel storage O&M costs.

Labor 0 0 0 0 0 0 0 0Non-Labor 0 0 0 0 0 (236) (90) (152)O ther 0 0 0 0 0 0 0 0

Total 0 0 0 0 0 (236) (90) (152)




FERC A cco u n t: 519 Coolants and W ater




2012$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0Non-Labor Calculated 0 0Other N/A 0 0Total 0 0



F200316



FERC A ccoun t: 519 Coolants and W ater






Labor 0 0 0 0 0

Non-Labor (380) (27) (15) (773) (605)

O ther 0 0 0 0 0

Total (380) (27) (15) (773) (605)

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor 0 0 0 0 0

Non-Labor 380 27 15 773 605

O ther 0 0 0 0 0

Total 380 27 15 773 605


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J J

6



FERC A ccoun t

A c tiv ity :

W itness:

519 Coolants and W ater

PARTICIPANTS -519

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012

F200316 SONGS PARTICIPANTS SHARE-519 0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:


PARTIC IPANTS-5 19

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015


Total 380 27 15 773 605 0 0 0


Participant Share o f Adjusted Recorded O&M Costs -This adjustm ent modifies the 2008-2012 participant shaream ounts (credits) to be consistent w ith the 100% level adjusted recorded expenses in the historical recorded period 2008-2012.


Total 380 27 15 773 605 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:


PARTICIPANTS -519

Spencer J. Huson




FERC A cco u n t: 523 Electric Expenses




201 2$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0

Non-Labor Calculated 0 0

Other N/A 0 0

Total 0 0



F200319



FERC A ccoun t: 523 Electric Expenses






L a b o r (1 ) 0 0 0 0

N o n -L a b o r (1,513) (1,036) (1,915) (482) (261)

O th e r 0 0 0 0 0

Tota l (1,514) (1,036) (1,915) (482) (261)

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailL a b o r 1 0 0 0 0

N o n -L a b o r 1,513 1,036 1,915 482 261

O th e r 0 0 0 0 0

Tota l 1,514 1,036 1,915 482 261

R ecorded/Adjusted (Nominal $)L a b o r 0 0 0 0 0

N o n -L a b o r 0 0 0 0 0

O th e r 0 0 0 0 0

Tota l 0 0 0 0 0

E sca la tion:L a b o r 1.1414 1.1070 1.0701 1.0327 1.0000

N o n -L a b o r 1.0653 1.0900 1.0599 1.0106 1.0000

O th e r 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J J

6



FERC A ccoun t

A c tiv ity :

W itness:

523 Electric Expenses

PARTICIPANTS - 523

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012

F200319 SONGS PARTICIPANTS SHARE - 523 0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:


PARTICIPANTS - 523

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor 1 0 0 0 0 0 0 0Non-Labor 1,513 1,036 1,915 482 261 0 0 0Other 0 0 0 0 0 0 0 0

Total 1,514 1,036 1,915 482 261 0 0 0



Labor 1 0 0 0 0 0 0 0Non-Labor 1,513 1,036 1,915 482 261 0 0 0Other 0 0 0 0 0 0 0 0

Total 1,514 1,036 1,915 482 261 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:


PARTICIPANTS - 523

Spencer J. Huson








201 2$ (000)

Recorded2012

Forecast2015

Labor N/A 0 0

Non-Labor Calculated 0 0

Other N/A 0 0

Total 0 0



F200323 F200324



FERC A ccoun t: 525 Rents






Labor 0 0 0 0 0

Non-Labor (258) (327) (358) (452) (443)

O ther 0 0 0 0 0

Total (258) (327) (358) (452) (443)

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor 0 0 0 0 0

Non-Labor 258 327 358 452 443

O ther 0 0 0 0 0

Total 258 327 358 452 443

R ecorded/Adjusted (Nominal $)Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J J

6



FERC A ccoun t

A c tiv ity :

W itness:

525 Rents

PARTICIPANTS - 525

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012

F200323 SONGS PARTICIPANTS SHARE - 0 0 0 0 0COMMON 525


Total____________________________________________________________ 0_____________0____________ 0_____________ 0____________ 0




FERC A ccoun t

A c tiv ity :

W itness:

525 Rents

PARTICIPANTS - 525

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015


Total 258 327 358 452 443 0 0 0




Total 258 327 358 452 443 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:

525 Rents

PARTICIPANTS - 525

Spencer J. Huson








2012$ (000)

Recorded2012

Forecast2015




F200325 F200326



FERC A ccoun t: 528 Maintenance Supervision and Engineering






Labor 5 0 0 0 0

Non-Labor (6,810) (12,132) (11,733) (5,801) (7,033)

O ther 0 0 0 0 0

Total (6,805) (12,132) (11,733) (5,801) (7,033)

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor (5) 0 0 0 0

Non-Labor 6,810 12,132 11,733 5,801 7,033

O ther 0 0 0 0 0

Total 6,805 12,132 11,733 5,801 7,033


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J

5



FERC A ccoun t

A c tiv ity :

W itness:


PARTICIPANTS - 528

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012


0 0 0 0 0


Total 0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:


PARTICIPANTS - 528

Spencer J. Huson

APPENDIX B








|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015


Total 6,805 12,132 11,733 5,801 7,033 0 0 0




Total 6,805 12,132 11,733 5,801 7,033 0 0 0








2012$ (000)

Recorded2012

Forecast2015




F200327 F200328 F528408



FERC A ccoun t: 529 Maintenance of Structures






Labor 2 0 0 0 0

Non-Labor (3,114) (2,265) (2,521) (2,062) (2,258)

O ther 0 0 0 0 0

Total (3,112) (2,265) (2,521) (2,062) (2,258)

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor (2) 0 0 0 0

Non-Labor 3,114 2,265 2,521 2,062 2,258

O ther 0 0 0 0 0

Total 3,112 2,265 2,521 2,062 2,258


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J

5



FERC A ccoun t

A c tiv ity :

W itness:


PARTICIPANTS - 529

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012



0 0 0 0 0

F528408 SONGS O&M AUDIT PARTICIPANT BILLING 529

0 0 0 0 0

Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:

529 Maintenance of S tructures

PARTICIPANTS - 529

Spencer J. Huson

APPENDIX B




FERC A cco u n t: 529 Maintenance of Structures




|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015


Total 3,112 2,265 2,521 2,062 2,258 0 0 0




Total 3,112 2,265 2,521 2,062 2,258 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:


PARTICIPANTS - 529

Spencer J. Huson








2012$ (000)

Recorded2012

Forecast2015




F200329 F528409



FERC A ccoun t: 530 Maintenance o f Reactor Plant Equipment





2008 2009 2010 2011 2012

FERC Form 1 Recorded (Nom inal $)Labor 1 0 0 0 0

Non-Labor (10,619) (6,803) (9,468) (5,504) (18,582)

O ther 0 0 0 0 0

Total (10,618) (6,803) (9,468) (5,504) (18,582)

A d justm ents- (Nominal $) see Append ix B fo r add itiona l detailLabor (1) 0 0 0 0

Non-Labor 10,619 6,803 9,468 5,504 18,582

O ther 0 0 0 0 0

Total 10,618 6,803 9,468 5,504 18,582


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


Labor 0 0 0 0 0

Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


6

4

2

0

-2

-4

2008 2009 2010 2011 2012




FERC A ccoun t

A c tiv ity :

W itness:

530 Maintenance o f Reactor Plant Equipment

PARTICIPANTS - 530

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012


F528409 SONGS O&M AUDIT PARTICIPANT BILLING 0 0 0 0 0530

0 0 0 0 0




FERC A ccoun t:

A c tiv ity :

W itness:

530 Maintenance of Reactor Plant Equipment

PARTICIPANTS - 530

Spencer J. Huson

APPENDIX B




FERC A cco u n t: 530 Maintenance of Reactor Plant Equipment




|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015


Total 10,618 6,803 9,468 5,504 18,582 0 0 0




Total 10,618 6,803 9,468 5,504 18,582 0 0 0








2012$ (000)

Recorded2012

Forecast2015




F200330 F200331 F800065



FERC A c c o u n t : 531 M a in te n a n c e o f E le c tr ic P la n t


W itn e s s : S p e n c e r J . H u s o n



2008 2009 2010 2011 2012FERC Form 1 Recorded (Nom inal $)

Labor 22 41 79 1 0

N on-Labor (5,218) (5,985) (9,730) (4,262) (5,074)

O ther 0_______________ 0________________0_______________ 0______________ 0

Total (5,196) (5,944) (9,651) (4,261) (5,074)

A d justm ents- (Nom inal $) - see Append ix B fo r add itiona l detailLabor (22) (41) (79) (1) 0

Non-Labor 5,218 5,985 9,730 4,262 5,074

O ther 0 0 0 0 0

Total 5,196 5,944 9,651 4,261 5,074


Non-Labor 0 0 0 0 0

O ther 0 0 0 0 0

Total 0 0 0 0 0


Non-Labor 1.0653 1.0900 1.0599 1.0106 1.0000

O ther 1.0000 1.0000 1.0000 1.0000 1.0000


LaborNon-Labor

O ther

Total


2008 2009 2010 2011 2012


j 0 0 J

5



FERC A ccoun t

A c tiv ity :

W itness:

531 Maintenance o f Electric Plant

PARTICIPANTS - 531

Spencer J. Huson

APPENDIX A








2008 2009 2010 2011 2012


0 0 0 0 0



Total 0 0 0 0 0




FERC A ccoun t

A c tiv ity :

W itness:

531 Maintenance of Electric Plant

PARTICIPANTS - 531

Spencer J. Huson

APPENDIX B




FERC A cco u n t: 531 Maintenance of Electric Plant




|A d js - (N om ina l $) $ (000)2008 2009 2010 2011 2012 2013 2014 2015

Labor (22) (41) (79) (1) 0 0 0 0Non-Labor 5,218 5,985 9,730 4,262 5,074 0 0 0Other 0 0 0 0 0 0 0 0

Total 5,196 5,944 9,651 4,261 5,074 0 0 0



Labor (22) (41) (79) (1) 0 0 0 0Non-Labor 5,218 5,985 9,730 4,262 5,074 0 0 0Other 0 0 0 0 0 0 0 0

Total 5,196 5,944 9,651 4,261 5,074 0 0 0


Workpapers Cover Page - Southern California Edison · Total 13,541 3,648 Description of Activity:...

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