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PART II. METHODS USED IN
THE ESTIMATION OF DEPRECIATION
PART II. METHODS USED IN THE ESTIMATION OF DEPRECIATION
DEPRECIATION
Depreciation, as defined in the Uniform System of Accounts, is the loss in service
value not restored by current maintenance, incurred in connection with the consumption
or prospective retirement of electric plant in the c o m e of service from causes which are
known to be in current operation and againstwhich the utility is not protected by insurance.
Among the causes to be given consideiation are wear and tear, decay, action of the
elements, inadequacy, obsolescence, changes in fhe art, changes in demand and
requirements of public authorities.
Depreciation, as used in accounting, is a method of distributing fixed capital costs,
less net salvage, over a period of time by allocating annual amounts to expense. Each
annual amount of such depreciation expense is part of that year‘s totat cost of providing
utility service. Normally, the period of time over which t he fixed capital cost is allocated to
t h e cost of service is equal to the period of time over which an item renders service, that
is, the item’s service life. The most prevalent method of allocation is to distribute an equal
amount of cost to each year of service life. This method is known as t he straight line
method of depreciation.
The caiculation of annual depreciation based on the straight line method requires
the estimation of average life and salvage. These subjects are discussed in the sections
which follow.
11-2
SERVICE LIFE AND NET SALVAGE ESTIMATION
Averaqe Service Life
The use of an average service life for a property group implies that the various units
in the group have different lives. Thus, the average life may be obtained by determining
the separate lives of each of t h e units, or by constructing a survivor curve by plotting the
number of units which survive at successive ages. A discussion of the generat concept of
survivor curves is presented. Also, the Iowa type survivor curves are reviewed.
Survivor C uwes
The sunrivor C U I V ~ graphically depicts the amount of property existing at each age
throughout the life of an original group. From the survivor curve, the average life of the
group, t he remaining life expectancy, the probable life, and the frequency curve can be
calculated. In Figure 1, a typical smooth survivor curve and t he derived curves are
illustrated. The average life is obtained by calculating t he area under the survivor curve,
from age zero to the maximum age, and dividing this area by the ordinate at age zero. The
remaining life expectancy at any age can be calculated by obtaining the area under the
curve, from the observation age to the maximum age, and dividing this area by the percent
surviving at the observation age. For example, in Figure 1, the remaining life at age 30 is
equal to the crosshatched area under the survivor curve divided by 29.5 percent surviving
at age 30. The probabfe life at any age is developed by adding the age and remaining life.
tf the probable life of the property is calcufated for each year of age, t he probable life curve
shown in the chart can be developed. The frequency cuve presents the number of units
retired in each age interval and is derived by obtaining the differences between the amount
of property surviving at the beginning and at the end of each intenral.
11-3
Age In Years
Figure I. A Typical Survivor Curve and Derived Curves
Iowa TvDe Curves. The range of survivor characteristics usually experienced by
utility and industrial properties is encompassed by a system of generalized survivor a w e s
known as the Iowa type cuwes. There are four families in the Iowa system, labeled in
accordance with the location of the modes of the retirements in relationship to the average
life and the relative height ofthe modes. The left moded curves, presented in Figure 2, are
those in which the greatest frequency of retirement occurs to the left of, or prior to, average
service life. The symmetrical moded cuwes, presented in Figure 3, are those in which the
greatest frequency of retirement occurs at average service life. The right moded curves,
presented in Figure 4, are those in which the greatest frequency occurs to the right of, or
after, average service life. The origin moded curves, presented in Figure 5, are those in
which the greatest frequency of retirement occurs at the origin, or immediately after age
zero. The letter designation of each family of curves (L, S, R or 0) represents the location
of the mode of the associated frequency curve with respect to the average service life. The
numbers represent the relative heights of the modes of the frequency curves within each
family.
The Iowa c m e s were developed at the Iowa State College Engineering Experiment
Station through an extensive process of obsewation and classification of the ages at which
industrial property had been retired. A report of the study which resulted in the
classification of property survivor characteristics into 18 type curves, which constitute three
of the Four families, was published in 1935 in the form of the Experiment Station's Bultetin
125.' These type curves have also been presented in subsequent Experiment Statim
'Winfrey, Robley. Statistical AnaIvses of Industrial Proaertv Retirements. Iowa State College, Engineering Experiment Station, Bulletin 125. 1 935
II-5
0 0 0 0 0 0 0 0 0 0 o m Ql b to u3 v m tu F f
b 3
L 0
11-6
0 .r
0 0 0 0 0 m E\t
0 0 Q) r- tD u1 * 0 0
0 a, F
E E
f -t I
11-8
50 175 200 225 250 275 Age, Percent of Average Life
Figure 5. Origin Modal or "0" Iowa Type Survivor Curves
builetins and in the text, "Engineering Valuation and Depreciation."' In -I 957, Frank V. B.
Couch, Jr., an Iowa State College graduate student, submitted a thesis3 presenting his
development of the fourth family consisting of the four 0 type survivor curves.
Retirement Rate Method of Analvsis
The retirement rate method is an actuarial method of deriving survivor curves using
the average rates at which property of each age group is retired. The method relates to
property groups for which aged accounting experience is available or for which aged
accounting experience is developed by statistically aging unaged amounts and is the
method used to develop the original stub survivor curves in this study. The method (also
known as t he annual rate method) is illustrated through the use of an example in the
following text, and is aJso explained in several publications, including "Statistical Analyses
of Industrial Property Retirements,"' "Engineering Valuation and Depre~iation,"~ and
"Depreciation Systems."'
The average rate of retirement used in the calculation of the percent surviving far
t he survivor curve (life table) requires two sets of data: first, the property retired during a
period of observation, identified by the property's age at retirement; and second, the
property exposed to retirement at the beginnings of the age intervals during t h e same
'Marston, Anson, Robley Winfrey and Jean C. Hempstead. Enaineerinq Vafuation and Depreciation, 2nd Edition. New York, McGraw-Hill Book Company. 1953.
!Couch, Frank V. B., Jr. "Classification of Type 0 Retirement Characteristics of Industrial Property." Unpublished M.S. thesis (Engineering Valuation). Library, Iowa State College, Ames, Iowa. 1957.
4Winfrey, Robley, Supra Note 1..
%larsfon, Anson, Robley Winfrey, and Jean C. Hempstead, Supra Note 2.
'Wolf. Frank K. and W. Chester Fitch. Depreciation Systems. Iowa State University a Press. 1994
11-1 0
period. The period of observation is referred to as the experience band, and the band of
years which represent the installation dates of the property exposed to retirement during
the experience band is referred to as the placement band. An example of the calculations
used in the development of a life table follows. The example includes schedules of annual
aged property transactions, a schedule of plant exposed to retirement, a life table and
illustrations of smoothing the stub survivor curve.
Schedules of Annual Transactions in Plant Records. The property group used to
illustrate t he retirement rate method is observed for the experience band 1999-2008 during
which there were placements during the years j994-2008. In order to illustrate the
summation of the aged data by age interval, t he data were compiled in the manner
presented in Tables 1 and 2 on pages 11-12 and 11-13. In Table 1, the year of installation
(year placed) and the year of retirement are shown. The age interval during which a
retirement occurred is determined from this information. In the example which follows,
$10,000 of the dollars invested in 1994 were retired in 1999. The $10,000 retirement
occurred during the age interval between 4% and 5% years on fhe basis that approximately
one-half of the amount of property was installed prior to and subsequent to July 1 of each
year. That is, on the average. property installed during a year is placed in service at the
midpoint of the year for the purpose of the analysis. All retirements also are stated as
occurring at the midpoint of a one-year age interval of time, except the first age interval
which encompasses only one-half year. I
The total retirements occurring in each age interval in a band are determined by
summing the amounts for each transaction year-installation year combination for that age
11-1 1
TABLE 1. RETIREMENTS FOR EACH YEAR 1999-2008 SUMMARIZED BY AGE INTERVAL
Experience Band 1999-2008
I_-- Retirements. Thousands of DoIlars Year -- - Durinq Year
Placed 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 (V (2) (3) (4) (5) (6 ) (7) (8) (9) (101 (1V
1994 1995 1996 1997
- 1998 2 I999 - I
N 200Q 2001 2002 2003 2004 2005 2006 2007 2008
Total
10 11 11 1 12 11 12
8 9 9 I O 4 9
5
68 - 53 c
12 13 14 16 23 24 25 26 13 15 16 18 20 21 22 19 13 PI 16 17 19 21 22 18
15 16 17 I 1 19. 20
14 75 16 20 14 15 16 18 20
10 I 1 12 1j 12 -I3 6 12 13
6 13 7 14
8
157 -
Placement Band 1994-2008
Total During Age
(1 2) (1 3) Interval Ase Interval
26 44 64
93 105 113 124 134 143
a3
16 17 I 9 18 20 22 23 146 3%4X 9 20 22 25 150 2'/2-3'/2
11 23 25 151 1 X-ZX! I 1 24 153 x-1 '/z - - 13 80 0-% - -
I96 231 273 - ==.=a 308 1,606 -
TABLE 2. OTHER TRANSACTIONS FOR EACH YEAR 1999-2008 SUMMARIZED BY AGE INTERVAL
Experience Band 2999-2008 Placement Band 1994 -2008
Acquisitions, Transfers and Sales, Thousands of Dollars Durinq Year Total During Age
(4 1 (2) I31 (4) (5) (6) (7) (8) (9) (W (11) (12) (1: 3)
Year - - Placed 1999 2000 2001 2002 2003 2004 2005 2006 2007 2008 Aselntervai Interval
1994 1995 1996 1997 1998 - - I999 2000 2001 2002 2003 2004 2005 2006 2007 2008
2 W
13%-141/2 12%131/1 1 I K-l21/2 IO%-ll% 91/2-10% 8%-9?4 7 %-8 ?4 6%-7'/2 5?4-6?4 41/-51/2 3 5 4 % 2%-3 ?4 1 %-2% M-1 w 0-?4
60
(5) 6 1
- 22" -
Transfer Affecting Exposures at Beginning of Year Transfer Affecting Exposures at End of Year Sale with Continued Use
8
b
Parentheses denote Credit amount.
11-13
interval. For example, t he total of S143,OOO retired for age interval 4%5X is the sum of
t h e retirements entered on Table f immediately above the stairstep line drawn on the table
beginning with the 1999 retirements of 1994 installations and ending with the 2008
retirements of the 2003 installations. Thus, the tota1 amount of 143 forage interval 4%5%
equals the sum of:
1 0 + 12+ 7 3 + 11 + 13-t. 13+ 15+ 17+ 19+20.
In Table 2, other transactions which affect the group are recorded in a similar
manner. The entries illustrated include transfers and safes. The entries which are credits
to the plant account are shown in parentheses. The items recorded on this schedule are
not totaled with the retirements, but are used in developing the exposures at the beginning
of each age interval.
Schedule of Plant Exposed to Retirement. The development of the amount of plant
exposed to retirement at the beginning of each age interval is ilrustrated in Table 3 on page
11-1 5.
The surviving plant at the beginning of each year from 1999 through 2008 is
recorded by year in the portion of the table headed "Annual Survivors at the Beginning of
the Year." The last amount entered in each column is the amount of new plant added to
the group during the year. The amounts entered in Table 3 for each successive year
following the beginning baiance or addition are obtained by adding or subtracting the net
entries shown on Tables 1 and 2. For the purpose of determining the plant exposed to
retirement, transfers-in are considered as being exposed to retirement in this group at the
beqinnina of the year in which they occurred, and the sales and transfers-out are
considered to be removed from t he plant exposed to retirement at the besinninq of the
followinq vear.
11-14
TABLE 3. PLANT EXPOSED TO RETIREMENT JANUARY I OF EACH YEAR 1999-2008
SUMMARIZED BY AGE INTERVAL
530
Experience Band 1999-2008
50 I 482 3,057
Year Placed
(1)
1994 1995 1996 1997 1998 1999
1 2000 2001 2002 2003 2004 2005 2006 2007 2008
Total
- - I-L
u1
ExPosures, Thousands of Dollars Annual Survivors at the Besinninq of the Year
245 234 f95 239 216 I92 I 6i' 212 194 174 153 131
224 205 184 162 338 289 276 262 242 226 376 367 357 346 334 32 I 307 297 280 26 1
!i! , ii , E ~ 241
420" 436 407 397 460' 455 444
510' 504 580a
432 386 % 492 479 574 56 I 660" 653
750"
361 405 464L 546 639 742
Placement Band 1994-2008
Total at Beginning of Aqe Interval
(12)
167 323 531
823 1,097
347 332 316 1,503
850a 841 821 799 4,955 960a 949 926 5,719
1,080' 1,069 6,579 7 -490
94.780
Age
(13) Interval
13%-14% 12%- 13% 11%-12% f O W - l I % 9%-10%
8%-9?4 7%8X 6 X - 7 X 5X-GW 4%-5% 3%4X 2%3% 1 %-2% %-1 x 0-%
a Additions during the year
Thus, the amounts of plant shown at the beginning of each year are the amounts of plant
from each placement year considered to be exposed to retirement at the beginning of each
successive transaction year. For example, the exposures for the installation year 2003 are
calculated in the following manner:
Exposures at age 0 = amount of addition = $750,000 Exposures at age X = $750,000 - $8,000 = $742.000 Exposures at age 1 '/z = $742.000 - $1 8,000 = $724,000 Exposures at age 2% = $724,000 - $20,000 - $I 9,000 = $685,000 Exposures at age 3% = S685,OOO - $22,000 = $663,000
For the entire experience band 1999-2008, the total exposures at the beginning of
an age interval are obtained by summing diagonally in a manner similar to the summing
of the retirements during an age interval (Table I) . For example, the figure of 3,789, shown
as the total exposures at the beginning of age intenral 4%5%, is obtained by summing:
255+268+284+311+334+374+405+448+501+609.
Oriainal Life Table. The original life table, illustrated in Table 4 on page 11-47, is
developed from the totals shown on the schedules of retirements and exposures, Tables
1 and 3, respectively. The exposures at t he beginning ofthe age interval are obtained from
the corresponding age interval of t he exposure schedule, and the retirements during the
age interval are obtained from the corresponding age interval of the retirement schedule.
The retirement ratio is t he result of dividing the retirements during the age interval by the
exposures at the beginning of the age interval. The percent surviving at the beginning of
11-16
TABLE 4. ORIGINAL LIFE TABLE CALCULATED BY THE RETIREMENT RATE METHOD
Experience Band 1999-2008 Placement Band 1994-2008
(Exposure and Retirement Amounts are in Thousands of Dollars)
Percent Age at Exposures at Retirements Surviving at
Beginning of Beginning of During Age Retirement S u nrivor Beginning of Interval Aqe Interval I ntemal Ratio Rat io Aqe Interval
(1) (2) (3) (4) (5) (6)
0.0 0.5 1.5 2.5 3.5 4.5 5.5 6.5 7.5 8.5 9.5 10.5 11.5 12.5 13.5
Total
7,490 6,579 5,719 4,955 4,332
3,057 2,463 1,952 4,503 1,097 823 531 323 I67
3,789
44,780
80 153 151 -l50 146 143 131 124 113 I 0 5 93 03 64 44 26 -
0.01 07 0.0233 0.0264 0.0303 0.0337 0.0377 0.0429 0.0503 0.0579 0.0699 0.0848 0.1 009 0.1205 0.1 362 0.1557
0.9893 0.9767 0.9736 0.9697 0.9663 0.9623 0.9571 0.9497 0.9421 0.9301 0.9152 0.8991 0.8795
0.8443 0.8638
100.00 98.93 96.62 94.07 91.22 88.15 84.83 81.19 77.1 1 72.65 67.57 61.84 55.60 48.90 42.24 35.66
Column 2 from Table 3. Column 12, Plant Exposed to Retirement. Column 3 from Table 1, Column 12, Retirements for Each Year. Column 4 = Column 3 divided by Column 2. Column 5 = 1.0000 minus Column 4. Column 6 = Column 5 multiplied by Column 6 as of the Preceding Age Interval.
each age interval is derived from survivor ratios, each of which equals one minus the
retirement ratio. The percent surviving is developed by starting with 100% at age zero and
successively multiplying the percent surviving at the beginning of each interval by the
survivor ratio, Le., one minus the retirement ratio for that age interval. The calculations
necessary to determine the percent surviving at age 5% are as follows:
88.15 Percent suwiving at age 4% Exposures at age 4% = 3,789,000 Retirements from age 4% to 5% = 143,000 Retirement Ratio = 143,000 +3,789,000 = 0.0377 SurVivor Ratio - Percent surviving at age 5% = (88.15) x (0.9623) = 84.83
- -
1.000 - 0.0377 = 0.9623 -
The totals of the exposures and retirements (columns 2 and 3) are shown for the
purpose of checking with the respective totals in Tables 1 and 3. The ratio of the total
retirements to the total exposures, other than for each age interval, is meaningless.
The original survivor curve is plotted from the original life table (column 6, Table 4).
When the curve terminates at a percent surviving greater than zero, it is called a stub
survivor curve. Survivor curves developed from retirement rate studies generally are stub
curves.
Smoothins the Oricrinal Survivor Curve. The smoothing of t h e original survivor curve
eliminates any irregularities and serves as the basis for the preliminary extrapolation to
zero percent surviving of the original stub curve. Even if the original survivar curve is
complete from 100% to zero percent. it is desirable to eliminate any irregularities, as there
Is still an extrapofation for the vintages which have not yet lived to the age at which the
curve reaches zero percent. In this study, the smoothing of the original curve with estab-
lished type CUMS was used to eliminate irregularities in the original curve.
The Iowa type curves are used in this study to smooth those original stub curves
which are expressed as percents sunriving at ages in years. Each original survivor curve
was compared to the Iowa curves using visua[ and mathematical matching in order to
determine the better fitting smooth curves. In Figures 6 , 7 . and 8, t he original curve
developed in Table 4 is compared with the L, S, and R Iowa type curves which most nearly
fit the original survivor curve. In Figure 6, the L1 curve with an average fife between 12 and
13 years appears to be the best fit. In Figure 7, the SO type curve with a 12-year average
life appears to be the best fit and appears to be better than the L l fitting. In Figure 8, the
R1 type curve with a 12-year average life appears to be t he best fit and appears to be
better than either the L I or the SO. In Figure 9, the three fittings, 12-11, 12-50 and 12431
are drawn for comparison purposes. It is probable that the 12-R1 Iowa curve would be
selected as the most representative of the plotted suwivor characteristics of the group,
assuming no contrary relevant factors external to the analysis of historical data.
Field Trip
In order to be familiar with the operation of the Company and to observe
representative portions of the pfant, a field trip was conducted. A general understanding
of the function ofthe plant and information with respect to the reasons for past retirements
and the expected future causes of retirements was obtained during this trip. This
knowtedge and information were incorporated in the interpretation and extrapolation of the
statistical analyses.
The plant facilities visited on May 1 7 and 12, 2009 are as follows:
11-19
11-20
11-21
11-22
11-23
Mav 11 and 12.2009 Little RocWAlexander Substation M abelva le Substation Mabelvale Gas Turbines White Bluffs Generating Station White Bluffs Substation
Service Life Considerations
The service life estimates were based on judgment which considered a number of
factors. The primary factors were the statistical analyses of data; current company policies
and outlook as determined during field reviews of t h e property and other conversations with
management; and the survivor curve estimates from previous studies of this company and
other electric utility companies.
For many accounts and subaccounfs, the statistical analysis resulted in good to
excellent indications of complete survivor patterns. These accounts represent 82% of the
depreciable plant studied. Generally, the information external to the statistics led to no
significant departure from the indicated survivor curves for the accounts listed below:
Account No. Account Description STEAM PRODUCTION PLANT
31 1 Structures and Improvements 312 Boiler Plant Equipment
NUCLEAR PLANT 321 Structures and Improvements 322 Reactor Plant Equipment 325 Miscellaneous Power Plant Equipment
TRANSMISSION PLANT 353 Stafion Equipment 354 Towers and Fixtures 355 Poles and Fixtures 356 Overhead Conductors and Devices
11-24
DlSTRl BUTION PLANT 362 Station Equipment 364 Poles, Towers and Fixtures 365 Overhead Conductors and Devices 366 Underground Conduit 367 Underground Conductors and Devices 368.1 Line Transformers 369.1 Services - Overhead 369.2 Services - Underground 370 Meters 373 Street Lighting and Signal Systems
GENERAL PLANT 390 StructurFs and Improvements
Two of the largest mass accounts, 353 and 364, are used to illustrate the manner
in which the study was conducted for the accounts in the preceding list. Aged plant
accounting data have been compiled for the years through 2008. These data have been
coded according to account or property group, type of transaction, year in which the
transaction took place and year in which the utility plant was placed in service. The
retirements, other plant transactions and plant additions were analyzed by the retirement
rate method.
The survivor CUM estimate for Account 353, Station Equipment, is t he 51 -R2 and
is based on the statistical indication for the period I987 through 2008. The 51-R2 is a very
good fit of the significant portion of the original survivor curve as set forth on page 111-83
and consistent with management outlook for a continuation of the historical experience,
and within the typical service life range of 40 to 55 years for station equipment
The survivor curve estimate for Account 364, Poles, Towers and Fixtures. is the 35-
R0.5 and is based on t he statistical indication for the period 1996 through 2008 . The 35-
R0.5 is an excellent fit of the significant portion of the original survivor curve as set forth
11-25
on page 111-1 13 and consistent with management outlook for a continuation of historical
experience, and within the typical service life range of 30 to 50 years for distribution poles.
Inasmuch as production plant consists of large generating units, the life span
technique was employed in conjunction with the use of interim survivor curves which reflect
interim retirements that occur prior to the ultimate retirement of t h e major unit. An interim
survivor curve was estimated for each plant account, inasmuch as the rate of interim
retirements differ from account to account. The interim survivor ewes estimated for
steam and other production plant related to Entergy Arkansas, Inc. stations were based
on t he retirement rate method.
The life span estimates for power generating stations were the result of considering
experienced life spans of similar generating units, the age of surviving units, general
operating characteristics of the units, major refurbishing, and discussions with
management personnel concerning the probable long-term outlook for the units. Final
decisions as to date of retirement will be determined by management on a unit by unit
basis.
The life span estimate for the coal-fired, base-load units is 60 years and the gas
fired, base-load units is 47 to 67 years, which are within the typical range of life spans for
such units. The 60-year life span estimate applies to almost all the steam units. The life
span for the nuclear facility is based on the license date. The life spans for the hydro
facilities are 120 and 127 years. Life spans of 30 to 45 years were estimated for t he
combustion turbines. These life span estimates are typical for cornbusfion turbines which
are used primarily as peaking units.
A summary of the year in service, fife span and probable retirement year for each
power production unit, follows:
11-26
Depreciable Group
STmM PRODUCTION PLANT White Bluffs Unit 1 White Sluffs Unit 2 Couch Unit 'I Couch Unit 2 Independence Unit 1 Lake Catherine Unit 1 Lake Catherine Unit 2 Lake Catherine Unit 3 Lake Catherine Unit 4 lynch Unit Lynch Unit 2 Lynch Unit 3 Moses Unit 1 Moses Unit 2 Ritchie Unit 1
NUCLEAR PUNT Arkansas Unit 1 Arkansas Unit 2
HYDRO PLANT Carpenfer Unit 1 Carpenter Unit 2 Remmel Unit 1 Remmel Unit 2 Remmel Unit 3
Year in Service
1980 1981 1943 3 954 7 983 1950 1950 1953 1970 1947 1949 1954 1951 1951 1961
1974 1980
I932 1932 1925 1925 1925
Probable Retirement
Year
2040 204 1 201 0 2015 2043 2017 2077 201 7 2017 2010 201 0 2015 201 6 2016 201 0
2034 2038
2052 2052 2052 2052 2052
Life SDan
60 60 67 61
60 67 67 64
47 63 61 61 65 65 49
60 58
120 120 127 127 'I 2 i
11-27
Depreciable Groua
OTHER PRODUCTION PLANT
Ouachita Unit 1 Ouachita Unit 2 Ouachita Unit 3 Ritchie Gas Turbine Unit 3 Mabelvale Gas Turbine Unit 1 Mabefvale Gas Turbine Unit 2 Mabelvale Gas Turbine Unit 3 Mabelvale Gas Turbine Unit 4
Year in Service
2004 2004 2004 1970 1970 1970 1970 1970
Probable Retirement
Year
2034 2034 2034 201 5 201 0 2010 2070 201 0
Life Span
30 30 30 45 40 40 40 40
GeneralIy, the survivor curve estimates for the remaining accounts which comprise
18 percent of the total depreciable plant in service were based on judgments which
considered the statistical analyses, the nature of the plant and equipment, the previous
estimate for this company and a general knowledge of service lives for similar equipment
in other electric companies.
Salvaqe Analvsis
The estimates of net salvage by account were based in part on historical data
compiled by account through 2008. Cost of removal and salvage were expressed as
percents of the original cost of plant retired, bofh on annual and three-year moving average
bases. The most recent five-year average also was calculated for consideration. The net
salvage estimates by account are expressed as a percent of .the original cost of plant
retired.
11-28
Net SaIvaqe Considerations
The estimates of future net salvage are expressed as percentages of surviving plant
in service, Le., all future retirements. In cases in which removal costs are expected to
exceed salvage receipts, a negative net salvage percentage is estimated. The net salvage
estimates were based on judgment which incorporated analyses of historical cost of
removal and salvage data, expectations with respect to future removal requirements and
markets for retired equipment and materials.
The analyses of historical cost of removal and salvage data are presented in the
section titled “Net Salvage Statistics” for the plant accounts for which the net salvage
estimates relied partiaIly on those analyses.
Statistical analyses of historical data for the period 2004 through 2008 for electric
plant were analyzed. The anaIyses contributed significantly toward the net salvage
estimates for 14 plant accounts, representing 35 percent of the depreciable plant, as
follows:
Hydro Plant 333 Waterwheels, Turbines and Generators
Other Production Plant 345 Accessory Electric Equipment
Transmission Plant 352 Structures and Improvemenfs 353 Station Equipment 355 Poles and Fixtures 356 Overhead Conductors and Devices
Distribution Plant 36 I Structures and Improvements 362 Station Equipment 364 Poles, Towers and Fixtures 365 Overhead Conductors and Devices 367 Underground Conductors and Devices 371 Installations on Customers’ Premises 373 Street Lighting and Signal Systems
11-29
General Plant 390 Structures and Improvements
The analysis for Account 365, Overhead Conductors and Devices. is used to
illustrate the manner in which the study was conducted for t h e groups in the preceding list.
Net salvage data for the period 2004 through 2008 were analyzed for this account. The
data include cost of removal, gross salvage and net salvage amounts and each of these
amounts is expressed as a percent of the original cost of regular retirements. Three-year
moving averages for the 2004-2006 through 2006-2008 periods were computed to smooth
t he annual amounts.
Cost of removal was relatively consistent throughout the period. The year with lower
cost of removal was a result of a lag in booking removal of poles. Cost of removal for the
five-year period averaged 19 percent.
Gross salvage was high for the first few years of t he period but has diminished to
t he more anticipated level of 5 percent. The most recent five-year average of 9 percent
gross salvage reflects recent trends and the reduced market for conductor.
The net salvage percent based on the period, 2004 through 2008 is 10 percent
negative net salvage. The range of estimates made by other electric companies for
Overhead Conductors and Devices is negative IO to negative 30 percent. The net salvage
estimate for overhead conductor is negative 10 percent, is within the range of other
estimates and reflects the statistical analyses set forth in recent years,
The net salvage estimates for steam production plant reflect estimated
decommissioning costs associated with each generating station. The decommissioning
cost estimate for each steam production unit was based on the results of a least-squares
regression analysis of decommissioning cost data for power plants operated by other
11-30
eIectric utilities. The regression analysis correlated the decommissioning costs
experienced and estimated by other etectric utilities with the size of the generating station,
in megawatts (MW). The regression equation determines values for the dependent
variable, Le.. decommissioning costs, at every given value for the independent variable,
Le., MW. The estimated decommissioning cost for each of Entergy Arkansas generating
stations was determined through the application of the regression equation to the MW
values of each unit. The dollars were trended to the probable retirement year based on
a 3 percent rate of inflation. The resuItant estimated decommissioning costs were then
expressed as a percent of the original cost of the plant in service as of December 31,2008.
As an example, the net salvage estimate for the Ritchie Unit was developed from
the decommissioning cost per kilowatt of $33.41 as determined from the regression
equation and the nameplate 356 M W capacity of t he unit. Multiplying $33.41 per kilowatt
by 356,000 kilowatts produces €he estimated decommissioning costs of $-I 'I ,893,960.
Trending this amount to the year 2010 at a rate of 3 percent per year results in the
estimated decommissioning cosfs of $1 2,618,302 which is 25.29 percent of the original
cost of the Ritchie Unit as of December 31,2008. This percent was rounded to 25 percent
for the purposes of calculating the annual depreciation accrual rates. A table for all steam
production facilities is set forth in the "Net Salvage Statistics" section of this report.
The net salvage percents for the remainjng accounts representing 53 percent of
plant were based on judgment incorporating estimates of previous studies of this and other
electric utilities.
11-31
CALCULATION OF ANNUAL AND ACCRUED DEPRECIATION
After the survivor curve and saJvage are estimated, the annual depreciation accrual
rate can be calculated. In the average service life procedure, the annual accrual rate is
computed by the following equation:
(100% - Net Salvage, Percent) Average Service Life
Annual Accrual Rate, Percent =
The calculated accrued depreciation for each depreciable property group represents that
portion of the depreciable cost of the group which will not be allocated to expense through
future depreciation accruals, if current forecasts of life characteristics are used as a basis
for straight line depreciation accounting.
The accrued depreciation calculation consists of applying an appropriate ratio to the
surviving original cost of each vintage of each account, based upon the attained age and
the estimated survivor cufve. The accrued depreciation ratios are calculated as follows:
Average Remaining Life Expectancy (, Net Salvage, perceno. Ratio = (1 - Average Service Life
The application of these procedures is described for a single unit of property and a group
of property units. Salvage is omitted from the description for ease of application.
Sinqle Unit of Propem
The calculation of sfraight fine depreciation for a single unit of property is straightforward.
For example, i f a $1,000 unit of property attains an age of four years and has a life
expectancy of six years, the annual accrual over the total life is:
$‘uooo = $100 per year. (4 6)
13-32
The accrued depreciation is:
6 10
S1,OOO (I - -) = $400.
Grow Deareciation Procedures
When more than a single item of property is under consideration, a group procedure
for depreciation is appropriate because normally all of the items within a group do not have
identical service lives, but have lives that are dispersed over a range of time. There are
two primary group procedures, namely, average seivice life and equal life group.
Averase Service Life Procedure. In the average service life procedure, €he rate of
annual depreciation is based on the average service Jife of the group, and this rate is
applied to t he surviving balances of the group's cost. The accrued depreciation is based
on the average sewice life of the group and the average remaining life of each vintage
within the group derived from the area under t h e sunrivor curve between the attained age
of the vintage and the maximum age,
A characteristic of this procedure is that the cost of plant retired prior to average life
is not fully recouped at the time of retirement, whereas the cost of plant retired subsequent
to average life is more than fully recouped. Over the entire life cycle, the portion of cost
not recouped prior to average life is balanced by the excess cost recouped subsequent to
average life, The recovery of cost is complete at t h e end of the life cycle, but the
distribution of capital cost to annual expense does not match the consumption of service
value of plant.
Eaual Life Group Procedure. In the equaf life group procedure, also known as the
unit summation procedure, the property group is subdivided according to service life. That
is, each equal life group includes that portion of the property which experiences the life of
11-33
that specific group. The relative size of each equal life group is determined from the
property's life dispersion curve. The calcufated depreciation for the property group is the
summation of the calculated depreciation based on the service life of each equal life unit.
This procedure eliminates the need to base annual depreciation expense on
average lives, inasmuch as each group has a single life. The full cost of short-lived items
is accrued during their fives. leaving no deferral of accruals required to be added to the
annual cost associated with long-lived items. The depreciation expense for the property
group is the summation of the depreciation expense based on the service life of each equal
life group.
The table OR the following page presents an illustration of calculation of equal Iife
group depreciation using the Iowa 15L2.5 sunrivor curve, net salvage of 0 percent and a
December 31, 2008 calculation date.
In the table, each equal life group is defined by the age interval shown in columns
1 and 2. These are the ages at which fhe first and last retirement of each group occur, and
t he group's equal life, shown in column 3, is the midpoint of the interval. For purposes of
the calculation, the computer is programmed to divide each vintage into equal life groups
arranged so that the midpoint of each one-year age interval coincides with the calculation
date, e.g., December 31 in this case. This enables t he calculation of annual accruals for
a twelve-month period centered on the date of calculation.
The retirement during the age interval. shown in column 4, is the size of each
equal Iife group, and is derived from the Iowa 1542.5 survivor curve. It is the difference
between the percents surviving at the beginning and end of the age interval.
11-34
DETAILED COMPUTATION OF ANNUAL AND ACCRUED FACTOFlS USlNG THE EQUAL LIFE GROUP PROCEDURE
INPUT PARAMETERS CALCUtATlON DATE. 12-31-2008 SURVIVOR CURVE. 15-t.2 5
RETIREMENTS GROUP SUMMATION AVERAGE AGE INTERVAL DURING ANNUAL Y M OF ANNUAL PERCENT ANNUAL ACCRUED BEG 11)
0 000 1000 2.000 3 000 4 000 5 000 6 000 7 000 8 000 9 000
to 000 11 OM1 12 000 13 (lo0 14 000 15.000 16.000 17 000 18 O D 0 19.000 20 000 21 000 22.00Q 23.000 24.OClQ 25.000 26 000 27.0M) 28.000 29.000 30.000 31.000 32.000 33.000 34 000 35.000
37 MI0 38 000 39 000 40 000 41 000 42 000
x a o o
T
END LIFE INTERVAL ACCRUAL 12) 13) (4) !53=(14)43)
1 000 0 5Do 0 01733 0.01733000000 2 000 fSM1 0 11237 0 07491333333 3 000 2.500 0 30563 0.12225200OOO 4 000 3 500 0 59954 0.17129714286
6 000 5.500 1.45100 0.26381818182 7.000 6.500 2. 16752 0.33346461538
9.000 8.500 4 26516 0.50178352941 10.000 9.500 5.52878 0.5819768421 1 11.000 10.500 6.70720 0.63878095238 12 OW t 1.500 7.50363 0.65944608696
14.000 13.5IJO 7.84663 0.58123185185 15.000 14.505 7 30330 0.50367586207 16.000 15.500 6.51957 0.42061741935 17.000 16 500 5.60743 0.34469272727 18.000 17.500 4.92347 0.28134114286 19.000 18 500 4.26989 0.23080486486 20.000 19.500 3.73333 0.19145282051 21.000 20.500 3.28189 0.16009219512 22.000 21 500 2.87965 0 133g3720930 23.000 22.500 2.51203 0 11 164577778 24.000 23.500 2.16472 0.09211574468 25.000 24.500 1.83184 0.07476897959
27.000 26.5M1 1.23489 0.04659962264
29.000 28.500 0.75109 0.02635403509 30.000 29.500 0.56131 0.01902745763 3t.000 30.500 0.40524 0.01328983607
33.000 32.500 0.19283 0.00593323077 34.000 33.500 0.12681 0.00378537313
36.000 35.500 0.05076 0.001429B5915
38.000 37.500 0.01579 0.00042106667 39.000 35.500 0.00734 0.00019W935
41 000 40.500 0.00077 0.00001401235 42.000 41 500 0.0MHI 0.00000265060 42.150 42.075 0.00001 0 00000023767
5 ooo 4 500 o 97051 0.215fifiamam
a.000 7.500 3.t1752 0.41566933333
13 aoo t2.m 7.97835 o.6~az6~oaooo
26 ooo 25.500 1 .52103 o.oiiwa23529
28.000 27.500 0.97565 0.03~7818182
32.000 3; .m 0.28403 0.00901682540
35.000 34.500 0.0a153 0.0023631a~41
37.000 36.5~0 0.02965 0.00oamzan
40.000 39.500 0.00277 o o o o o m 2 6 ~ a
'OTAL 100 0c000
lNST ACCRUALS (6) (7)
2 ~ 0 a r 9a5487419t0
zoo6 7 a 3 2 i i a m n
2004 7 491a6049846
2001 6 57a90859015
2007 793070075243
2005 7 6853351434
2003 725211696311 2002 6 95347556451
2000 6.12018215870 1999 5.57830191302 1998 4,96792307578 1997 4.31880955611 1996 3.66995251263 1995 3.06020258670 1994 2.51774872974 1993 2.05560200903 1992 1.67294701 572 1991 1.35993O08066 1990 1.10385107680 1989 0.a9272a2341 I m a 0 . 7 i 6 m 7 2 6 3 ~ 1987 0.569941 02409 1986 0.44714953055 19B5 0.34526876932
1983 0.19461 779974
1951 0.10045496855 1980 0.06953886009 1979 0.O4684811373 1978 0.03068946680 1977 0.019536t3615 1976 001206110806 1975 0.007201 8061 1 1974 0.00412752534 1973 0.00223f00156 1972 0.001 10990760
1 984 0.261a264071 a
1962 0.141493airo7a
1971 0.000493209a8 is70 a.ooo1 a7351 87 1969 0.00005696391 1968 0.00001239444 1967 0.00OMH 56297 1966 0.00000001 783
SURVIVING (8)
99 995337 99.92E483 99.7 17484 99,264901
97.269 120 95.459859 92.81 2-40 89.126001 84 229031 78.1 1 to42 70.965626 63.184635 55.2721 46
ga.479~76
47.5971 a i 40.785744
24.7aoi i 5
17.27oa97
1t.4942a6 9.15sgoa 7 1 m 2 a
34.682242 29.376794
20,778507
14,190128
5.481 192 4.103234 2.997964 2.134593
0.995060
0.41 1958 0.2521 34 0.147963 0.081 819 Q.041616
O.OD7331 0.002274 0.000502 0.000064 0.00000 t
I 478395
Q 6x1386
0.01 a897
FACTOR (9)
0 0799 0 0794 0 0785 0,0774 0 0761 0.0746 0.0728 0.0709
0.0662 0.0636 0.0609 0.0581 0.0554 0.0528 0.0504 0.0482 0.0463 0.0445 0.0430 0.0415 0.0402 0.0389 0.0377 0.0366 0.0355 0.0345 0.0335 0.0326 0.0317 0.0308 0.0300 0.0243 0.0286 0.0279 0.0273 0.0267 0.0261 0.0256 0.0251 0.0247 0.0000 0.oM)o
0.0687
FACTOR (101
0 4400 0 1 t91 0.1963 0.2709 0.3425 0.4103 0.4732 0 5318 0 5840 0.6289 0.6678 0.7004 0.7263 0.7479 0.7656 0.7812 0.7953 0.8103 0.8233 0.8385 0.8508 0.8643 0.8753 0.8860 0.8967 0.9053 0.91 43 0.9213 0.9291 0 9352 0.9394 0.9450 0.9523 0 9581 0 9626 0 9592 0.9746 0 9788 0.9856 0.9915 1 ouoo 10000 1 .oooo
Each equal life group's annual accruaf, shown in column 5, equals the group's size
(column 4) divided by Its life (column 3) and multiplied by t h e quantity one minus the net
salvage percent with the exception of 2008 installations. For 2008 installations, the group
annual accrual is equal to the retiremenfs during the intewal multiplied by one minus the
net salvage percent.
IC35
Columns 6 through 10 show the derivation of the annual factor and accrued factor
for each vintage based on the information developed in the first five columns. The year
installed is shown in column 6. Far all vintages other than 2008, the summation of annual
accruals for each year installed, shown in column 7, is calculated by adding one-half of the
group annual accrual (column 5) for that vintage's current age interval plus the group
annual accruals for all succeeding age intervals. For example, the figure 7.93070075243
for 2007 equaIs one-half of 0.07491 333333 plus all of the succeeding figures in column 5.
Only one-half of the annual accrual for the vintage's current age interval group is included
in the summation because the equal life group for that interval has reached the year during
which it is expected to be retired.
The summation of annual accruals (column 7) for installations during 2008 are
calculated on the basis of an in-service date at the midpoint of the year, Le., June 30.
Inasmuch as the overall calculation is centered on December 31,2008, the first figure in
column 7, for vintage 2008, equals ali of the group annual accrual for the first equal life
group pfus the accruals for all of the subsequent equal life groups.
The average percent surviving, derived from the Iowa 15-L2.5 survivor curve, is
shown in column 8 for each age interval. The annual factor, shown in column 9, is the
result of dividing t he summation of annual accruals (column 7) by t he average percent
surviving (column 8).
The accrued factor. shown in column I O . equals the annual factor multiplied by t he
age of the group at December 31,2008.
REMAINING LfFE ANNUAL ACCRUAL RATES
The annual depreciafion accrual rates are calculated as of December 31,2008, and
based on the straight line remaining life method using the equal life group procedure. For
11-36
the purpose of calculating the composite remaining life accrual rates as of December 31,
2008, the book reserve for each plant account is allocated among vintages In proportion
to the calculated accrued depreciation for the account as of December 31, 2008. The
remaining life annual accrual for each vintage is determined by dividing future book
accruals {original cast less book reserve) by the composite remaining life for the surviving
original cost of that vintage. The composite remaining life is derived by cornpositing the
individual equal life group remaining lives in accordance with the following equation:
(Book Cost x Remaining Life)
Book Cost Life Composite Remaining Life =
Life
The book cosfs and lives of the several equal life groups which are summed in the
foregoing equation are defined by the estimated future survivor curve.
Inasmuch as book cost divided by life equals the whofe fife annuaf accrual, €he
foregoing equation reduces to the following form:
Composite Remaining Life = Whole Life Future Accruals Whole Life Annual Accruals
Book Cost - Calc. Reserve Whole Life Annual Accnial
Composite Remaining Life =
The composite remaining life calculations were made using computer software that utilizes
detailed ELG calculations of whole life future accruals and annual accruals in order to
derive the vintage composite remaining lives. The annual accrual rate for each account
is equal to the sum of the remaining life annuaI accruals divided by the total originaf cost.
11-37
The composite remaining life is calculated by dividing the sum of the future book accruals
by the SUM of the remaining life annual accruals.
CALCULATION OF ANNUAL AND ACCRUED AMORTIZATION
Amortization is the gradual extinguishment of an amount in an account by
distributing such amount over a fixed period over the life of the asset or liability to which
it applies, or over the period during which it is anticipated the benefit will be realized.
Normally. the distribution of the amount is in equal amounts to each year of the
amortization period.
The calculation of annual and accrued amortization requires the selection of an
amortization period. The amortization periods used in this report were based on judgment
which incorporated a consideration of the period during which t he assets will render most
of their service, the amortization period and service lives used by other utilities and the
service life estimates previously used for the asset under depreciation accounting.
Amortization accounting is proposed for certain General Plant accounts that
represent numerous units of property, but a very small portion of depreciable electric plant
in service. The accounts and their amortization periods are as follows:
Account
ELECTRIC PLANT 391.9 Office Furniture and Equipment 391.2 391.3
393 Stores Equipment 394 395 Laboratory Equipment 397.1 Communication Equipment 397.2 Communication Equipment - Microwave 398 Miscellaneous Equipment
Office Furniture and Equipment - Info Sys Office Furniture and Equipment -
Tools, Shop and Garage Equipment
Data Handling Equipment
Amortization Period, Years
20 5
15 15 15 10 i o 15 10
11-38
The calculated accrued amortization is equal to the original cost multiplied by the
ratio of the vintage's age to its amortization period. The annual amortization amount is
determined by dividing the original cost by the period of amortization far the account.
11-39
111-1 PART 111. RESULTS OF STUDY
I I
I
I I
I I
I I I
PART Ill. RESULTS OF STUDY
QUALIFICATION OF RESULTS
The calculated annual depreciation accrual rates are the principal results of the
study. Continued surveillance and periodic revisions are normally required to maintain
continued use of appropriate annual depreciation accrual rates. An assumption that
accrual rates can remain unchanged over a long period of time implies a disregard for the
inherent variability in service lives and salvage and for the change of the composition of
property in service. The annual accrual rates were calculated in accordance with the
straight line remaining life method of depreciation using the equal life group procedure
based on estimates which reflect considerations of current historical evidence and
expected future conditions.
The annual depreciation accruaf rates are applicable specifically to the electric plant
in service as of December 31,2008. For most plant accounts, t h e application of such rates
to future balances that reflect additions subsequent to December 31,2008, is reasonable
for a period of three to five years.
DESCRIPTION OF STATISTICAL SUPPORT
The service life and salvage estimates were based on judgment which incorporated
statistical analyses of retirement data, discussions with management and consideration of
estimates made for other electric utility companies. The results of the statistical analyses
of sewice fife are presented in the section titled "Service Life Statistics".
The estimafed survivor cuwes for each account are presented in graphical form.
The charts depict the estimated smooth survivor curve and original survivor curve(s), when
appficable, related to each specific group. For groups where t h e original survivor curve
was plotted, the calculation of the original life table is also presented.
111-2
The analyses of salvage data are presented in the section titled, “Net Salvage
Statistics”. The tabulations present annual cost of removal and salvage data, three-year
moving averages and the mast recent five-year average. Data are shown in dollars and
as percentages of original costs retired.
DESCRIPTION OF DEPRECIATION TA8UlATIONS
A summary of the results of the study, as applied to the original cost of electric plant
as of December 31, 2008, is presented on pages 111-4 through 111-1 I of this report. The
schedule sets forth the original cost, the book reserve, future accruals, the calculated
annual depreciation rate and amount, and the composite remaining life related to electric
plant.
The tables of the calculated annual depreciation accruaIs are presented in account
sequence in t he section titled “Depreciation Calculations.” The tables indicate the
estimated survivor curve and salvage percent for the account and set forth for each
installation year the original cost, the calculated accrued depreciation, the allocated hook
resenre, future accruals, the remaining life and the calculated annual accrual amount.
If 1-3
ENERGY ARI(AHSAS.lHC.
SUMMARY OF ESTIMATED SURVIVOR CURVES. NET SALVAGE. ORIGINAL COST. BOOK RESEnVE AND CALCULATED AHHUAl DEPAEClAflON RATES AS OF DECEMBER 31.2WE
NET SURVIVOR SALVAGE ORIGINAL BOOK FUTURE
CURVE PERCENT COST RE s E A v E ACCRUALS (61
I____ ACCOg.NT -- :1 i I21 (31 I41
STEAM wtooucnm u r n
f5.W 5 7 5 4 2 5 7CR2 5 ICRZ 5 7 5 4 2 5 75 R2 5 75-A2 5 7s.m 5 75R2 5 15 R2 5 3542 5 15.m 5 7 5 4 2 5 f S R 2 5 7 5 4 2 5 7CR2 5 75R2 5 35.w 5 75R2 5 3 5 4 2 5 3 5 4 2 5
Jfro6odas
B 975 092 10 032 612 a7 832692%
17C651269 340 073 53
i o 8 5 5 3 ~ t9 97075167
1 339.03ae9 1.124 033 76 1.137 52399 1.257 394 $6 4 675 6E Q0 1,379 850 07 1 101,447 75 1,33336992 2.051 OH2 85
488 94064 138401815 t 36;19=6? 2.471 624 35 1.844,01116
83.434 m5 40
34368w51
45.163 9?0 46 I 3 5 607.255 37 Ilf.lZ7.tO3 14
27 21928 1 !12M944
163836592? 72 216 093 09
421 w4 27 2 493 451 45 2.251 €41 20 5 575 712 40
5pmv83 3580125d6
lB1769004 2&1047346 2.895 551 35 779.346 59
a 142 191 u
2 4 9 3 o o a i ~ e
0.1u.zfe 39
m.t75~53 83
418 181 031 t o
1 435 u s 20 IN2 430 5.653 747
MQ 284 89f J10
1 694 %39 284.244
7 BYt.841 750w1 109.227
1 516 9 9 1.534 6% f 520524 5.272078
2 9 6 x 4 1 347 967 1.641 601 2 51 1 3 7
194952 1699844 1 669 225 2.718.744 t 668.m
71 409057
4509589 W639CH
17 395
7 900 359 11509819 51 477 Z%
361.7U ZY1443t 2.457 nj? 5031 ?&3 26.585 700
55 141 2.079 Sl 0.136.972
339.-
3 505.546 4421.704
20919.54t
319.350.102
a5 101 igo
1 089 a46
3548080
CALCULATED COMPOSlfE
81 3111
84 O X 5s 781
Bb m 4,459
1U.oM I? 540
120 023 6- 6 919
lSo7Be 240 076 91 EO lt592G 35 83U 61 541 21 690 21 331 2s t i 8 4IQ El73
26T31091
423 381
$18 $52
29.m3
I v 9 853 2 579074 2220 1%
2 870 2b3 122 J'fr6.46 241 877
1 a 8 2 3 21 140
llvl !al 07.441
344 5% 1,WW
1 t t'l? 1639 527
431 745 201 343
37 556
2 797.1lG
s 948
m 443
i s m n 1 2
c-
3 rA I i n I r5
I.1 54
21 R6 5 6 0 I 18 1 I t 6 4 4 4 8 3 3 89 E 18 .a01
21 52 41 l ?
5 31 15 4B
1 30 t X I
40 a4 13 85
321
ENTERGY ARKANSAS. INC.
SUMMARY OF ESTIMATED SURWOR CURVE3.N~3ALVAGE,ORlGlNALCOST. BOOK RESERVEANDCALCUWTED ANNUAL DEPRECIATION RATES AS OF DECEMBER 31,2006
OUIGHAL COST
(4)
678 049 19 313 1~7.202 06 4.184 ~ 5 e 2
51.012 75 857 430 07
9 878 2 f t W
31.924 Am86 152.41603
1.7W3490
t l M1.a 86 21 65521
BSS 348 4 t
1 m.36oza
x172552at
3 UY a35 51 10.ar0.421 03 3.327.070 W 3 270.118 82
125 W t 60 19W.594 22
185.fizS.W974
BOOK RESERVE
i51
2n 569 23661 010 35,440 930
7 31fi ea9 891
4943656 649 055
24,481,155 75 020
2.201 540 2.197 E44 J.ZM.652
0 2,672983
10453.511 3.423.611 31131.324
1223f5 21.52z2.1
16892 615
16?.W2.@3
m7.m 15.m, 129 8866772
212.027 554.872
3.485 627 20 a83 ?38 833
2ss .e 12P. fP7 1.175.127 m5,170
5.W2.814 24.tI7
30f.117 €49 217
1.102.83t 1015043 1 ,ou.922
3.760,98?
9 a43 514
e m t
50 BBt. 192
FUtUUE ACCRUALS
I61
522 52 B 1s 303GIH 14 (He 834
M , I W 24t91t
?178'jl37 355,211
T2 R'O 331 1375CIZ 186 315 186.040
1110892 3 6 3 216
29.018 t ?99 116 6.112 es.1 1,OM w
445,431 33 737
3 035 6GU
w014rn
102t 553
8 042 4G1
227 0.31 435114
6681 373 w
4.d86 €51 IS3 392
.ill B?l
1 962 6f2 JS? 116 21 032
to1 255 a s 424 aap m a32 aot
63n oa3
7 619 t t e
195 458
51 1 .ru a 7 z m
40110
M.650 OOP
CALCULATED
AMOUNT RATE ANNUAL ACCRUAL
171 IWIW41
tW?? 811 4 s 34B 870
9 Pi1 I52 3 t t 153 110 13 197
479 380 16 514
23 8LIB 163 627 447 407
4,Yl 1MB245
6 4 B . W 146 168 133.551
2 MI1 170
7.238 d40
23 e w
a 3qa
w 147 2?4 591 2& 9w 30 197
148618 &.a2
352 11311
1% 538 re 172 61 >a3 48 ew
104.12r 233 391 9 J ~ Z 18 925
465 911 137076 123 12G 1154f9 32 159
dlB MI
2 87Q 301
ENTERGY ARKANSAS, INC.
SUMMARY OF ESTlMATEO SURVIVOR CURVES. M€Y SALVAGE.ORlGHAL COST, BOOK RESERVE AND CALCULAED ANNUAL OEPRECCIATKIH RATES AS OF DECEMBER a<, 2W
NET SURVIVOR SALVAG6 ORJGUJAL BOOK FUfUAf
lMb55m I w0.m
MLI 607 124924 1MlW1 290,034 555.195
1.147 470 1511 3.M
755 395
M8,576 1 t8.44t 475.424
47.145 154.183 131.142 446 537 126.799 222.m Zn.m 527 739
314,883
w.ea
12.786.909
I
2 307 5 4 4 1.21 1 840
d40 4 3 0 246 492 6l 157 77.a55 Lw 192
io10 ?I! 821 512 655 493
40 145 70211
41 538
4 ~ t . w 48111 12 des
285 355 3'10 w2 512 624
18OM 18 195 $33 191 1B5232 .-
9 . ~ 1 789
70433 ' 0 1.m t39fB 440.7H l.l57.414
b6,mO9233 33 74.612 3 2 4 6 5 4 B t 122,788 990 36 85.750.4tO 37 o a yH
217,233.251 W 14i.IB(I.m2 I6 073,190
aoB.231.3w 35 260 666.m 145 565 252
COMPOSlfE CALCUL~TEO
a0 9x4
1 192 345 1519.235 2856614
S 62a. 182
I rmwe i o 730 523 19,Ml 5%
41 542 163
.+ 1__
2 32 173 t 69
13 r3 I1 4s 5w 1 JI 204 1 7 4
157 191 fr *& 0 :a
th 'd 6 94
1008 1461
1 4 1 143
l6Ro
r ns
61 4e
11 a6
lsai
3.48
1 R )
I29 1 J 1
t 39
3 31 4 41 3 37
3 82
2 6 1 23 I 23 P 6 4 I s ,
5 9 I4 1 Id 0 25 6 8 1
0 3 63 6 ) G 4 1 4 1 % 62 1 4 I t 1 0 IS 1 'I
5 0
13.2
a 3
ENTEAGY ARKANSAS. INC.
SUMMARY OF ESTIMATED SURVIVOR CURVES. NET SALVAGE ORIGINAL COST. BOOK RESERVE AHD CALCULATED AHHUAL DEPRECIATION MYES AS OF DECEM3ER 51.1001
COMPOSITE REHAINlNG
Uf E 191=1WIfl
-- -
5 5 22 4 23 P
23 4
I t 2 2.14 25 4
21 9
f i b 21 2 25 2
24 P
ZOA
CALCULATED ANNUAL ACCRUAL
AMOUNT RATE -1c_
I71 iar17~14)
HET SURWOR SALVAGE
CURVE PERCENT -- ACCOUNT .PI_-_ .1-.-
I t 1 (21 131
FU’IURE ACCRUALS
I61
BOOK RESERVE
1J1
ORIGWAL COST
1 4
t.n419(XI 80 5% 764 84915,931
163 312Wl
26.431 556 27 98 418.813 06 114.702 085 83
239 552 455 16
135690R3 71,325214 80,553 550
165441.653
19 743 282 54 173.320 23 gal ow 128.1 81.659
1.0 6 3,7 R , 4 26
7SR3 0 267 3?0 97 47202 3 104 142 ‘.e 2
1 t t 008 000 1 45 OM 0 44 0 15
IJ 04
9 937 419 419
11.629 168 458 223
23 251
61435665 541.m I t
803.418 31 63 529 56 0B 69 09.388 ZB
2.756081 11
91 a48 ao
430 702 17 512 I 7 5 0 8
494 387 a . m 18.M3 961f
1 a01 3Qt
2 16.Ki 551.488 551.455 314.231 58.701 IS em M.241
1892494
f 14 0 18 0 75 IF6 0 B2 OK! OB?
1 %
42 % 29 I 26 1 43 2 31 5 31 9 31 4
dI I
2 592,549 89 1,358,261 09 1 W6,W 56 B 135.092 97
512.5% 08 513 327 01 513 d73 Od
14.749 563 42
E& 828 1.181.351 1.224.leB 2.Ojg.71S 431,141 432.1% 432281
6 KE.268
1 364 977 310 536 ?e9 151
6881 886 132wb 332 *& $32 530
9 6 4 4 i Y
at 539 l0CU 10 %
159 363 4 216 4.21% 4213
234 484
EHJERGY ARKANSAS. INE.
SUMMARY OF ESTIMATED SURVWOR CURVES. HET SALVAGE. OIUGlNAL COST. BOOK RESEW& AND CALCULRfED AHHVAL DEPAECUMN RATES AS OF BEGEMBER 31,2001
MET
ACCOUfir CURVE PERCENT COST RESERVE ACCAUALS SURVIVOR SALVAGE ORIGtNAL BOOK FUTURE -- - -x -_ .-
4 '1 R 0 1 PI [51 161
--_.- ANNUAL ACCRURL AMOUNT RATE _-_- --
171 w = t r y ( d )
t63 639 1 353 573 1 .212,m
188 373
46,114 87,610
3.384 Z B I
308 ma
89(1?4Bd9 2 4 6 5 2 2 7 3 4 2 081,370M)
048.223 45
1.3r1 52aP s t a m ze
ne,m5 78
82rl 37552
2 73 0 TU 1 59 3 ifi 1 as 2 40 2 33
1 14
81 i69 13 t16.4265
116.012 48 121 720 18 31,977 06 31 973 31
011.600 87
i35 e92 86
22 549 1z0.059 215984 25.069 92 607 I ? 9% 27 812
531,106
2 9Ot 113
4 658 3.632 1 I f 5
7% 765
r 4 150
2 U? OM * 4: 125 3 *s
I er
a -- 2 TO
1,451 >76 00 102.211 E1 lW.915 82 3w 1 9 6 6
14 e37 51
11 025 73
3W14818
2B,85?.12kDY
1 4 , 8 2 9 ~
406061 95 01B 85 682
I w45 7.245 7 227 7 210
610.3M
13.100.751 db6JW 1.M
4 % 1M 4 0 3 4 :&
11 48 w 48 663
t i 45 t 1 Y
P 3 f
a 655.843 w J I 18,427 19 3 118.427 ts 3 1 r a r n t9
24.758 94 1 0 1 , s 92 11437W 11435w 13.55r 55
tB,173W 32
8 559 E12 5054.648 am649 309p6-29
76 ?07 11M 1 PJ4 2 JM
1: 973 at
1 a . w
. . . I . . . . . . . . . . . . . . . .
c + Q
.. J
5 E 3
U 4
;i + c L
i e 3
_ . . . .
-.om-
E E 0
EHTERGY ARKANSAS. IMC.
SUMMARY OF ESTIMATED SURVIVOR CURVES, NET SALVAGE. ORIGINAL COST. BOOK RESERVE AND CALCUMTEO www OEPRECU~WA WITES AS OF DECEMBER 31, zwa
NET CALCULATED COMPOSlfE BOQK FUTURE ANNUAL ACCpUAL REMMNING 0 RI t I H L SURVWOR SALVAGE
U A l f UFE -- -.I.I-. CURVE PERCENT COSY ACCRUALS AUOUNf _-_ __-_ RES E RU E -- ACCOUHT (61 171 10l=tlyill LBl~I6Wl Ill (21 (31 (4 1%
0 151 ltOl 1201 t2Ol 1251 a
(51 0
21 S 9 039
128 582.892 78 J25.2t7
103 914.773 2.274 2 979 23 312
197.0&8>74
12 ~19.520
52 818 MI
21 io1 m 25 003 t 7 9
352 327 1m 92 630,210
211 411 1% meat 143
8 391 38 111 93 469
aas.m.ua
0 59 104 2 31 4 I7 4 5s
2 81 521 2 26
3 -55 0 33 3 3D
4.00
4 ro
3 513
40 B 33 0 3I 5
I76 19 2 18 4 14 4 iB B io 1 14 8 0 4 96
I f 7
re 7
579 rn 8127513
236Md 192 3 4 322 a32 183 IW.526 IO ai0 222 65 658.1 U5
3n.185 261 61 5 t2 9 6 73.119 215 68673 7a 16841 512 z a . w . m
1.660,Mt.lM
14 m 255 l?5
7 2 3 7 , m 1 9 2 3 G m 16.086 ?Bo 3 G94 844
27 754 205 2 136815 3671 914 4 6Jo 582 2 619 2W 2.909686
Qf,06W07
i 5 w m
1115 153 Bo 13 168,281 32
3WW1.30739 440.323 180 57 353.446 6Dt 97
7a.630.335 94
533,21!3453& 127.230 537 72
94548.994 23 fD2.698.939 41 t%.MS.M3 85 30 m.436 15 f6.887.47041
z z n . ~ r 4 ; 1 2 ~ 2
W R t 5 2LEsa
1101 0
2 30 5 75
30 6 164
63 890 6W 45 21819 312 464W 411 1 311 692 1 705 6E5 Of E83750 1021 939 97 991
19 381 eB 18.W u 0 22 097 415 15 1 4 6 2 5 a 2 f A13 113 2 m.532
n tifiemu U,W6Ed 7 472 123 2 085 552
741 529 35 W.rJ16 1756t6 $4 970 12 878 39 5 010 I .m9 591
012c92oB m.7u 448 YJB 60 33a
1.261 23 1 3 358 1141 165 305 534 233 440 SB ZG7.BfO JO 6 3 24 855
78887I3a28 444.713 7442- t 3218.18
10 559.206 03 1 219 273 4 339 834 1.213036
5-60 3 6
3 G
11 ? I t 7 I4 I 3 3 8 I 2 6 1
0
ENERGY A l t M S h S . IUC.
SUMMARY OF ESTIMATED SURVIVOR CURVES, WET SALVAGE, ORIGWAL COST, BOOK RESERVE AN0 CALCUMTED ANNUAL DEPREWAWH RATES AS OFDfCEYB€R 3 l . W
TOTAL NOMOEPRECIABLE PtANT
TOT41 ELECYRH: PLANT
1ESQ
WSQ ad32 5
MET IIALVAG E PPKCENY
131
a
0 0
ORIGWAL cow 14
53,36568 3.8323[35 32
JOB.Mf.255 MI 2.1213 302 31 l.M9,949 70 l.W8,812 04
m(347n3 4.7Hl.14825 2552.158 14 3 931 ,Po8 38
3a.198.ulP.75
2 a2 3m 1 6 1 2 45 3 34
3 82 a 0 1 52
4 0 3 Is0
CALCULATE 0 COMPOSITE
7.256 201 0 0 17 f69.7B3 9 210.635 1 2 Y X8f I2 26 I n
I
111-1 2 SERVICE LIFE STATtSTlCS
I
ENTERGY ARKANSAS, INC.
ACCOUNT 311.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1943-2008 EXPERIENCE BKND 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN CF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 0 . 5 1.5 2 . 5 3.5 4.5 5 . 5 6.5 7.5 8 . 5
9 . 5 10.5 11.5 12.5 13.5 14.5 1 5 . 5 1 6 . 5 17.5 1 8 . 5
19.5 2 0 . 5 21.5 22.5 23.5 24.5 25.5 26.5 27.5 2 8 . 5
7 , 3 2 2 345 7,368,086 7 I 316,778
7 I 074 I 476 7 , 763 , 064 8 , 024 , 966 7 , 615 , 6 6 5 6 , 1 3 7 , 7 3 4 4,810,192
7 2 8 3 336
5,022,821
5 , 6 8 2 , 2 6 9 15,432,344 15,684,381 23,110,936
54,555,297 53,865,840
5 , 2 2 7 , x a
5 4 , a 0 7 , 8 8 6
53 596 902
5 3 , 5 5 4 , 8 2 0
53,198,044 52 , 499 ,070 52 , 294,002 52,090,425 46 I 020 , 235
37,242,915 e: 24;3,3cs
5 3 , 4 5 7 , 4 0 8
45,153,871
0 . 0 0 0 0 1.0000 15 0.0000 1.0000
0 . 0 0 0 0 1.0000 0 . 0 0 0 0 1.0000 0.0000 1.0000 0.0000 1.0000
9 , 5 2 5 0.0012 0 .9988 40,328 0.0053 0 .9947
0.0000 1 . 0 0 0 0 0 . 0 0 0 0 1.0000
100 - 00 lOO.00 100.00 100 * 00 z o o * 00 100.00 100.00
9 9 . 8 8 9 9 . 3 5 99.35
9,108 0.0018 0 . 9 9 8 2 9 9 . 3 5 2 8 , 0 8 9 0-0054 0.9946 99.17 2 3 , 6 0 9 0.0042 0 . 9 9 5 8 9 8 . 6 3 7 0 , 5 8 8 0,0046 0 . 9 9 5 4 9 8 . 2 2
0 . 0 0 0 0 I. 0000 97.77 4,899 0.0002 0 . 9 9 9 8 97.77
5 5 , 8 7 5 0 . 0 0 1 0 0 . 9 9 9 0 97.75 24 , 824 0.0005 0.9995 9 7 . 6 5
0 * 0000 1.0000 97 - 60 1,091 0 . 0 0 0 0 1.0000 97 + 6 0
8 0.0000 17 0.0000
24,697 0 . 0 0 0 5 5,180 0.0001
31,399 0 . 0 0 0 6 13,116 0.0003
0,0000 0 - 0000 0.0000 0 * oooc
1.0000 1 . 0 0 0 0 0 . 9 9 9 5 0 . 9 9 9 9 0 . 9 9 9 4 0,9997 1.0000 1.0000 1 * 0000 i . G C G G
9 7 . 6 0 9 7 . 6 0 97.60 9 7 . 5 5 9 7 . 5 4 9 7 . 4 8 9 7 . 4 5 9 7 . 4 5 9 7 . 4 5 97 * 4 5
57.45 97.45 37.45 47.45 97.45 97.21 97.20 97.20 3'! . 3.12 Y 7 . 2 '1
111-14
ENTERGY AFLKANSAS, INC.
ACCOUNT 311.00 STRUCTURES AND iMPROVEMENTS
0RIGTNP.L L I F E TABLE, CONT.
PLACEMENT BAND 1943 - 2 0 0 8 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO mTI0 INTERVAL,
39.5 40.5 41.5 42.5 43.5 44.5 4 5 . 5 46.5 4 7 . 5 4 8 . 5
49.5 5 0 . 5 5 1 . 5 52.5 5 3 . 5 54.5 5 5 . 5 5 6 . 5 5 7 . 5 5 8 - 5
2 , 0 3 2 , 5 5 9 2 , 974,743 6 , 424,276 7,520,161 7,768,339
10,035,810 12,14a,599 13,174,221 ioI4s3,a55 11 , 446,282
11 , 444,823 11,439,621 11,466,037 12,117,594 11,966,752 8,498,375 7,402,086 7,153,611 4,875,751 2 , 7 6 3 , 0 2 2
59.5 1,705,297 6 0 . 5 1 , 7 0 0 , 2 9 5 61.5 704 , S O 7 62.5 703,64 I 63.5 703,415 64.5 671,069 6 5 . 5
57 0.0000 18,225 0.0061
0 * 0000 0.0000 0 * 0000 0.0000
22,300 0.0018 0.0000
1,068 0.0001 0.0000
0 * 0000 0 * 0000 0.0000 0.0000 0.0000 0.0000 0 . 0 0 0 0 0.0000 0 * 0000 0 - 0000
1 * 0000 0.9939 1 * 0000 1 * 0000 1 * 0000 I. * 0000 0 . 9 9 8 2 1 * 0000 0 . 9 9 9 9 1 * 0000
1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1.0000 1 - 0 0 0 0 1.0000
9 7 . 2 0 97 2 0 9 6 . 6 1 96.61 9 6 . 6 1 96 61 96 61 96 - 44 96 .44 9 6 . 4 3
96.43 96.43 96.43 96.43 96.43 96.43 96.43 96.43 96.43 96 -43
0 . 0 0 0 0 1.0000 96.43 0 . 0 0 0 0 1,0000 96.43 0 . 0 0 0 0 I. 0000 96.43 0.0000 1.0000 96.43 0 . 0 0 0 0 1.0000 96.43 0 . 0 0 0 0 1.0000 36.43
9 6 . 4 3
111-15
, -- .... . - . . ,--
ENTERGY ARKANSAS, INC.
ACCOUNT 312.00 BOILER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1943-2008 EXPERIENCE BAND 1992-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0 . 0 0 . 5 1.5 2.5 3.5 4.5 5 . 5 6 . 5 7.5 8 . 5
114,972,880 81,174,784 69,621,260
56,244,473 5 2 , 4 1 2 , 6 5 0 46,645 , 9 8 6 4 4 , 1 5 1 , 8 6 8
118 , 118,811
4 i s , 9 ~ ~ , a 6 9
3 6 , 5 6 0 , 3 6 9
9 . 5 1 1 8 , 8 9 0 , 3 7 5 1 0 . 5 223,834 , 0 8 8 11.5 327,467,745 1 2 . 5 324,203,728 13.5 319,205,880
15.5 315,921,200 14.5 317,848,324
16.5 312,880,105 17.5 310,383,671 18.5 309,832,069
19.5 2 0 . 5 2 1 . 5 2 2 . 5 23.5 24.5 2 5 . 5 26.5 2 7 . 5 28.5
2’3.5 3 0 . 5 31.5 32.5 3 3 . 5 34.5 3 5 . 5 36.5 37.5 23.5
309,369,186 308 , 807,013 326,603,264 325,136,318 322,175, I63 317,726,965
2 2 2 , 0 9 9 , 5 0 5 129,637,945 20,735,637
2 3 2 , 8 7 6 , 6 0 2
2 + ! , 571, 2-35 36,032,243 3 7 , 9 . ~ , 6 9 a 37,857,377 37,702 , 5 5 6 37,512,903 37 I 4 5 4 , 2 9 5 -37,591 , 2 2 4 4$, !J:3,21s 2 3 , 7?;4, 6.14
0 - 0000 5 1 , 4 4 0 0.0006
0 . 0 0 0 0 318 0 . 0 0 0 0
84,629 0.0015 168 , 544 0.0032 84 , 170 0.0018
0 . 0 0 0 0 13,832 0.0004
902 0.0000
4 12 , 546 0 . 0 0 3 5 4,271 0 . 0 0 0 0
176,660 0.0005 2 9 9 , 1 6 7 0 . 0 0 0 9 307,939 0.0010 254 , 995 0 . 0 0 0 8
1,381,879 0.0044 1,442,467 0.0046
9 3 , 143 0 . 0 0 0 3 10,095 0.0000
64,884 0.0002 995 , 7 2 5 0 . 0 0 3 2 7 8 9 , 3 3 9 0 . 0 0 2 4
1,306,034 0.0040 1 , 715 , 097 -0.0053
533,337 0,0017 5 , 0 7 8 , 9 8 7 0,0218
4 9 4 , 5 0 9 0 . 0 0 2 2 1,019,432 0 . 0 0 8 5
0 - 0 0 0 0
t:. c900 112,927 C.0031
0. O O O r ! 0.9000 0 * 0000 0.0000 0.0000 0.0000
I;! , 5-76 1’) 01!?4 2 8 , U 4 7 3.3rIOa
1.0000 0 .9994 1.0000 1.0000 0- 9985 0 . 9 9 6 8 0 . 9 9 8 2 1.0000 0.9996 1.0000
0 . 9 9 6 5 1.0000 0 . 9 9 9 5 0 , 9 9 9 1 0 I9990 0 . 9 9 9 2 0 . 9 9 5 6 0 . 9 9 5 4 0 , 9 9 9 7 I. 0000
0 . 9 9 9 8
0 . 9 9 7 6 0.9960 0 . 9 9 4 7 0 . 9 9 8 3 0 * 9782 0.9978 0 . 9 9 1 5 1. GO(1C
0 . 9 9 6 8
100 * 00 100,00
9 9 . 9 4 99.94 99.94 99.79 99.47 99.29 9 9 . 2 9 9 9 . 2 5
9 9 . 2 5 9 8 . 9 0 9 8 . 9 0 9 8 . 8 5 9 8 . 7 6 9 8 . 6 6 -48.58 9 8 . 1 5 9 7 . 7 0 97.67
97.67 9 7 . 6 5 97 * 34 97.11 96.72 94.21 96 I 0 5 9 3 . 9 6 93 - 7 5 3 2 . 9 5
2 2 . 9 5 It. 3 5 32 * 6 6 92.66 92.66 92.66 3 2 . 6 6 9 2 . 5 6 32. G < 3 2 . E2
.-
ENTERGY ARKANSAS, INC.
ACCOUNT 312.00 BOILER PLANT EQUTPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1943-2008 EXPERIENCE BAND 1 9 9 2 - 2 0 0 8
AGE AT EXPOSURES AT RETIREMENTS PCT 5URV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
3 9 . 5 4 0 . 5 41.5 42.5 43.5 44.5 4 5 . 5 46.5 4 7 . 5 4 8 . 5
4 9 . 5 50.5 s 1 . 5 5 2 . 5 53.5 54.5 5 5 . 5 5 6 . 5 5 7 . 5 5 8 . 5
3 3,684,249
41,419,965 43,184,302 43,149,178 43,123,913 43,088,346 43,041,065 25,456,217 26,145,333
3 8 , 5 0 2 , 7 ~
26,133,860 26,124,292 26,119,168 26,115,985 2 5 , 7 6 9 , 3 4 3 14,341,373 10,390,021 10,377,957
5 , 5 5 3 , 6 3 7 2,601,980
0 * 0 0 0 0 28,348 0 . 0 0 0 7
0.0000 15,432 0.0004 26,079 0.0006
0 . 0 0 0 0 0 . 0 0 0 0
10,041 0 . 0 0 0 2 2 0 , 8 6 4 0 . 0 0 0 8
87 0.0000
7,863 0.0003 8 5 0 0,0000
0.0000 17,531 0.0007
0.0000 0 * 0 0 0 0 0.0000 Q.0000 0.0000
2 , 8 2 0 0.0011
1.0000 0 . 9 9 9 3 1 .oooo 0.9996 0 . 9 9 9 4 1.0000 I. 0000 0 . 9 9 9 8 0 . 9 9 9 2 1.0000
0 . 9 9 9 7 3 * 0000 3.0000 0.9993 1.0000 1.0000 1.0000 1.0000 1 - 0000 0 . 9 9 8 9
9 2 . 5 5 9 2 . 5 5 92.49 9 2 . 4 9 92 -45 9 2 . 3 9 92 - 39 92 + 39 92.37 92.30
9 2 . 3 0 92.27 92.27 9 2 . 2 7 92.21 92.21 92.21 92 -21 92.21 92.21
5 9 . 5 773,706 0.0000 1,0000 92.11 6 0 . 5 773,406 0.0000 1.0000 92.11 61.5 771,266 0 . 0 0 0 0 1.0000 9 2 . I1 6 2 . 5 770,293 0 . 0 0 0 0 1.0000 92.11 5 3 . 5 7 6 4 , 0 0 9 0.0000 1.0000 9 2 . 1 1 64.5 74 7,4 14 930 0.0012 0.9988 92.11 65.5 9 2 . 0 0
I
111-19
I
I
I
ENTERGY ARKANSAS, INC.
ACCOUNT 314.00 TURBCGENERATOR UNITS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1943-2008 EXPERIENCE BAND 1996-2008
AGE AT BEGIN OF INTERVAL
0 . 0 0 . 5 1.5 2.5 3.5 4.5 5 . 5 6 . 5 7.5 8.5
9.5 10.5 1 1 . 5 12.5 1 3 . 5 14.5 1 5 . 5 16.5 17.5 18.5
19.5 2 0 . 5 21.5 2 2 . 5 23.5 2 4 . 5 25.5 26.5 27.5 2 8 . 5
2 j . 5 3-2.5 3 1 . 5 3 2 . 5 3 3 . 5 3 4 - 5 2 s . s 36.5
i q * 5
! - r. I . . _
EXPOSURES AT BEGINNING OF AGE INTERVAL
15 , 9 6 5 , 9 2 3 15,532,166 18,644,260 1 7 , 6 6 3 ~ ~ 5 l a , 418 , a05 19,484,172 17,983,805 15,691,835 15,556,508 ~ o , 9 3 7 , 3 a 4
8,611,053 8,300,085 9 , 2 0 8 , 6 4 5
40,169,450 42,183,401 81,891,180
118,218,886 117,124,433 116,792,001
11a,720,873
1 1 6 , 6 9 4 500 116,326,727 116,058,153 116,027,426 125,270,338 113,864,017 95,334,439 92,130,720 59,229,814 12,743,8 36
1 2 , 4 6 4 . 2 4 ' 1 12,4ij2.422 12 , 473, ::175 12,469,255 12,523,730 28,405,720 28,378,344 2 8 , 3 4 8 , I21 :q, ! r i 5 , I E Z 1 5 , G l l , 56.3
RETIREMENTS DURING AGE RETMT SURV INTERVAL RATIO =TI0
0.0000 0 . 0 0 0 0 0 * 0 0 0 0 0.0000 0.0000 0 * 0000
2 , 6 8 2 , 9 2 7 0.0936 2 0 , 0 0 0 0.0013
0 .oooo 0.0000
0 . 0 0 0 0 9 0 . 0 0 0 0
496 0.0001 15,094 0.0004 26 ,958 0 A006
1,140,886 0.0139 4 9 , 8 2 4 0.0004
0 . 0 0 0 0 3 , 8 5 3 0 . 0 0 0 0
0 . 0 0 0 0
12,780 0.0001 198,811 0 , 0 0 2 7
0.0000 594,671 0.0051 391,323 0 . 0 0 3 4
4,243 0.0000 820,177 0.0086
8,141 0.0001 21,453 0.0004
3 . C O G r 3
1.0000 1.0000 1.0000 1.0000 1 * 0000 1.0000 0 . 9 0 6 4 0.9987 1.0000 I. 0000
I. 0000 I. 0 0 0 0 0 . 9 9 9 9 0 . 9 9 9 6 0.9994 0.9861 0 - 9996 1.0000 1.0000 1 * 0000
0 . 9 9 9 9 0 . 9 9 8 3 I. 0000 0.9949 0 9966 1 . o o o o 0.9914 0.9999 O f 9996 1 . 0 0 f l Q
PCT SURV BEGIN OF INTERVAL
100.00 100.00 100.00 1 0 0 . 0 0 1 0 0 . 0 0 1 0 0 . 0 0 100.00 90.64 9 0 . 5 2 90 .52
90 .52 90.52 90 .52 90.51 9 0 . 4 7 9 0 . 4 2 89.16 89.12 89.12 89.12
89.12 89.11
8 8 . 9 6 8 8 . 5 1
88.96
88.21 a5.21 8 7 . 4 5 87.44 8 7 . 4 1
h A i . I 1 3 7 . 4 ; 8 x 4 1 8 7 . 4 1 87.28 87.28 87.23 87.20 67.14 5r.14 ..1 -
Ill-20
ENTERGY ARKAKSAS, INC.
ACCOUNT 314.00 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1943-2008 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNTNG OF DURING AGE RETMT SURV 3EGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
3 9 . 5 40.5 41.5 42.5 43.5 4 4 . 5 4 5 . 5 4 6 . 5 47.5 48.5
4 9 . 5 50.5 51.5 52.5 53.5 54.5 5 5 . 5 5 6 . 5 5 7 . 5 58.5
16,054 , 961 15,992,010 24 , 062 , 641 2 7 , 1 7 5 , 3 5 7 27,176,020 31,630,556 34,631,746 36,403,340 20 ,564 , 1 4 7 20 , 564 , 7 9 2
2 0 , 5 6 5 , 3 7 2 20,564,764 2 0 , 566 , 781 21,290,476 21,254,153 13,196,263 10,039,759 10,038,751
2,562 I 677 5 ,5a0 ,517
5 9 . 5 740,708 6 0 . 5 740,611 61.5 739,966 62 .5 7 3 9 , 3 8 6 6 3 . 5 739,386 64.5 7 3 7 , 3 2 8 6 5 . 5
42,075 0.0026 0.0000 0 * 0000 0.0000 0 . 0 0 0 0 0.0000 0.0000 0.0000 0.0000 0.0000
0.0000 0 * 0000 0 . 0 0 0 0
19,966 0.0009 69,361 0.0033
0.0000 0 . 0 0 0 0 0 . 0 0 0 0 0.0000 0.0000
0.9974 1.0000 1.0000 1 f 0000 1.0000 1 * 0 0 0 0 1.OQOO 1 * 0000 1 * 0 0 0 0 1 * 0 0 0 0
1.0000 1.0000 1 * 0000 0.9991 0 . 9 9 6 7 1.0000 1 * 0 0 0 0 1.0000 1.0000 1 * 0000
87.14 86.91 86.91 8 6 . 9 1 86.91 86.91 86.91 86.41 86.91 86.91
86.91 86.91 8 6 . 9 1 86.91 86.83 8 6 . 5 4 86.54
86.54 86.54
8 6 - 5 4
0.0000 1.0000 0 6 . 5 4 0 . 0 0 0 0 I. 0 0 0 0 86.54
0 * 0000 1.0000 86.54 O.OO0O 1.0000 5 6 . 5 4
0.0000 1.0000 9 6 . 5 4
0.0000 1.0000 a6 .54 86-54
I
.-
I
I
ENTERGY ARKANSAS , INC .
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
3RfGINAL LIFE TABLE
PUCEMENT BAND 1943 -2008 EXPERIENCE BAND 1996-2008
AGE AT BEGIN OF INTERVAL
0.0 0 . 5 1.5 2 . 5 3.5 4 . 5 5 . 5 6 . 5 7.5 8.5
9 . 5 10.5 11 . s 12.5 13.5 14.5 1s.s 16.5 17.5 18.5
19.5 2 0 . 5 21.5 22.5 23.5 2 4 . 5 2 5 . 5 2 6 . 5 2 7 . 5 2 P . 5
-9," 3 3 . 5 3 1 . 5 3 2 . 5 33.5 34.5 3 5 . 5 3 6 . 5 ;7.5 l g . 5
EXPDSURES AT BEGINNING OF AGE INTERVAL
14,417,976 21,574,396 19,196,961
18,475,421 19,721,369 16,423,569 16,054,152 1 5 , 3 9 3 , 3 5 0 14,638,450
ia,775,687
12,028,741 11,934,465 12,423,007 23,372,369 16,907,728 2 7 , 3 8 4 , 8 5 6 43,997 , a 4 5 43,747,908 42,205,442 42,147,831
42,091,858 42,012,120 41 , 490,483 41,455,697 41,164,447 39,041,920 2 9 , 9 9 2 , 9 5 0 2 9 , 9 0 9 , 5 9 5 L9,34S, 175
2 I 3458 , 6 3 9 .> L , 3 L 5 , 2 c ' l 2,260, i6.3 2,263,331 2,269,213 2,2GrJ, 462 3,998,195 3,915,333 3,781,045 ' , ' i 7 6 , 2 5 9 i, 6 8 1 , r i j ?
RETIREMENTS DURING AGE RETMT INTERVAL RATIO
0 f 0000 0 * 0000 0 * 0 0 0 0 0 . 0 0 0 0 0 * 0 0 0 0 0 . 0 0 0 0 0.0000 0.0000
26,622 0.0017 51,778 0.0035
26 , 400 0 -0022 8 9 0.0000
3 4 , 6 0 4 0 . 0 0 2 8 8 , 6 7 7 0.0004
0.0000 1,821 0.0001
0 * 0000 0 * 0000
18 , 2 5 5 0.0004 0 * 0 0 0 0
46 0.0000 0 * 0000
2,462 0.0001 7 , 2 0 0 0 . 0 0 0 2
136,402 0.0033 114,050 0.0029 26,651. 0.0009 28,448 0.0010
9 , 3 3 6 0 . 0 0 0 5 0. OCOC;
c . @GO3 C . G G C C 0. QOOO r3.oooc) 0.0000 0. oouo
129,146 0.0330 Q. 0000 r! . c c o 5 r3 ,O I )c )O
SURV RATIO
'L .0000 r.0000 I. 0 0 0 0 1.0000 1.0000 1.0000 1.0000 1.0000 @. 9 9 8 3 0 . 9 9 6 5
0.9978 1.0000 0 . 9 9 7 2 0.9996 1.0000 0,9999 1 - 0000 1 * 0 0 0 0 0.9996 1 * 0000
1 * 0000 1 * 0000 0 . 9 9 9 9 0.9998 0.9967 0.997: 0 * 9991 0 * 9990 0 * 3 3 9 5 1 . ~ 0 i ) O
* . ' t j 1 ] . , 3
1 * C ' J i 1 3 1 . ,3c4:3 1 * oG(;c 1 rn oooc) 1 * OOO!, 0.9670 I 0000 1 . ,; I) p; 4-
1 . bi:l-lfJ
PCT SURV BEGIN OF INTERVAL
100.00 100.00 100.00 100 * 0 0 1 0 0 - 00 100.00 100.00 100.00 100.00 99.93
99.48 9 9 . 2 6 9 9 . 2 6
98 * 94 9 8 . 9 4 98.93 98.93 9 8 . 9 3
98 + 98
9 8 - 0 9
9 8 - 8 9 9 8 . 8 9
9 8 . 8 9 9 0 . 8 8 9 8 . 8 6 9 8 . 5 3 98.24 98.15 98.05 3 ~ ~ a . 3
3 5 . j:! 3 2 . 9 2 93-00 5 d . OG 93.00 98.00 98.00 34 -77 94.77 34.77
111-23
ENTERGY ARKANSAS, INC.
ACCOUNT 315.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BAND 1943-2008 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RZTIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF lNTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
3 9 . 5 40.5 41.5 42.5 43.5 4 4 . 5 4 5 . 5 4 6 . 5 47.5 4 8 . 5
4 9 . 5 5 0 . 5 51.5 52.5 5 3 . 5 54.5 55.5 5 6 . 5 5 7 . 5 5 8 . 5
1,896,783 1,930,914 4,045,339 4 , 5 7 7 , 1 6 6 4 , 5 8 4 , 7 9 6 5 , 3 5 5 , 2 6 7 6,176,454 6 , 4 3 2 , 7 9 9 4,637,406 4 , 8 3 9 , 9 8 0
4,839,943 4 , 827,382 4 , 8 2 8 , 6 5 5 5 , 023,407 4,946,973
2,274,386 2,262 , 922 1,491,856 680,292
2,842,172
5 9 . 5 418,211 6 0 . 5 418,009 61.5 2 1 5 , 4 3 5 6 2 . 5 225,435 63.5 214,619 6 4 . 5 212,929 65.5
8 , 3 0 7 0 . 0 0 4 4 0.0000 0.0000
8 0.0000 0 . 0 0 0 0 0.0000 0.0000
11,666 0,0018 0 * 0 0 0 0 0 * 0000
13,008 0 . 0 0 2 7 0 * 0000 0.0000
20,103 0.0040 0.0000 0.0000 0.0000 0 IO000
2,506 0.0017 0 . 0 0 0 0
0 . 9 9 5 6 1 * 0000 1.0000 1.0000 1.0000 1 * 0000 I. 0 0 0 0 0 . 9 9 8 2 1 0 0 0 0 1.0000
0 . 9 9 7 3 1.0000 1.0000 0 . 9 9 6 0 If 0000 1.0000 1.0000 1.0000 0.9983 1.0000
94 * 7-7 94.35 9 4 . 3 5 94 * 3s 9 4 . 3 5 94.35 9 4 . 3 5 94.35 94.18 94.18
9 4 . 1 8 93.93 93.93 93.93 93.55 9 3 . 5 5 9 3 . 5 5 9 3 . 5 5 9 3 * 55 93.39
0 . 0 0 0 0 1.0000 9 3 . 3 9 0 . 0 0 0 0 1.0000 93.39 0.0000 1.0000 93.39 0.0000 1.0000 93.39 0.0000 1.0000 93.39 0.0000 1.0000 93.39
9 3 . 3 9
I 11-24
30 YO 50 60 QGE IN YEARS
Eti'ERCY RRKRNSRS. INC. ACCOUNT 316.00 H:SCfLLW€CUS POHER FCWT EOUIPHfNT
ahtGlNAL AND SHWIH SURVIVOR CURU€S 3AtGINRC CURVE: X 1956-20G0 EXFERIENCE; 1943-2008 PtQCtMENIS
I
I
I 1uo 1 I O 120
EETERGY ARKANSAS, mc. ACCOUNT 316 a 0 0 MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE
PLACEMENT BAND 1943-2008 EXPERIENCE BAND 1 9 9 6 - 2 0 0 8
AGE AT EXPOSURES AT RETIREMENTS PCT SUEV BEGIN OF BEGINNING CF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL R4TIO RATIO INTERVAL
0.0 0.5 1.5 2 . 5 3 . 5 4 . 5 5 . 5 6.5 7.5 a s 9 . 5 10.5 11.5 12,5 13.5 14.5 15.5 16.5 17.5 18 .5
19.5 20.5 2 1 . 5 22.5 2 3 . 5 24.5 25.5 2 6 . 5 2 7 . 5 28.5
2 j . 5 ;r:. 5 3 1 . 5 2.2.5 33.5 34.5 3 5 . 5 36.5 -:, 7 . !' 'j R . ' I
4 , 4 9 9 , 3 8 1 4,830,212 4,390,145 5,04 1 , 6 3 5 5,017,077 5 , 0 9 3 , 1 6 8 5,110,542 4 , 9 7 5 , 0 0 6 5,022,449 4,507,696
3,957,995 4 , 3 5 2 , 0 5 3 4,053,778 7,184,900 7,105,437 7 , 6 6 3 , 584 10,541 , 624 10,550,344 10,441,700 10,081,188
9,015,857 9,500,250 9,228,314 8 , 990,132 9 , 5 0 2 , 3 8 8 7 , 0 0 6 , 5 9 2 5 , 1 3 3 , 3 6 3 4,755 , 4 6 9 3,799,833
a o 2 , 9 7 9
0 . 0 0 0 0 1.0000 1,685 0.0003 0.9997 3,351 0 . 0 0 0 7 0.9993
202 0 . 0 0 0 0 1.0000 0.0000 1.0000
835 0 . 0 0 0 2 0 . 9 9 9 8 121,010 0.0237 0.9763
0 . 0 0 0 0 1.0000 13,945 0 . 0 0 2 8 0 . 9 9 7 2 29,071 0.0064 0.9936
22,853 0 . 0 0 5 8 0.9942 46,729 0.0107 0 . 9 8 9 3 8 2 , 8 6 5 0.0171 0 .9829 6 8 , 5 0 5 0 . 0 0 9 5 0 . 9 9 0 5 24,562 0 . 0 0 3 5 0 . 9 9 6 5 21,372 0 . 0 0 2 8 0.9972 36,140 0.0034 0.9966
7 , 8 8 9 0.0007 0.9993 23,015 0.0022 0.9978
1 , 3 6 9 0.0001 0.9999
18,545 0.0019 2 0 , 5 4 5 0 . 0 0 2 2 7 0 , 6 3 9 0 . 0 0 7 7 10,734 0.0012 23,146 0 . 0 0 2 7
6 , 2 8 6 0 . 0 0 0 8 0 * 0000 0 - 0000 0.0000 0.0000
0 . 9 9 8 1 0 . 9 9 7 0 0.9923
0 . 9 9 7 3 0.9992 1.0000 1 - 0000 1.0000 1 . r , O G O
0 . 9 9 8 8
100.00 100.00 99.97 9 9 . 9 0 9 9 - 9 0 99 * 9 0 99 - 8 8 97.51 97.51 9 7 . 2 4
96.62 96.06 9 5 . 0 3 93.40 92.51 92.19 91.93 91.62 9 1 . 5 6 91.36
9 1 . 3 5
90 98 9 0 . 2 8 90.17 89.93 8 9 . 8 6 8 9 . 8 6
91. l a
8 9 . 8 6 a 3 , ti5
ENTERGY ARKANSAS, INC.
ACCOUNT 316 . O O MISCELLANEOUS POWER PLANT EQUIPMENT
ORIGINAL LIFE TABLE, CCNT.
P'UACEMENT BAND 1943-2008 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
3 9 . 5 40.5
42.5 43.5 44.5 45.5 46.5 47.5 48.5
\ 41.5
49.5 50.5 51.5 52.5 5 3 . 5 s4.5 55.5 5 6 . 5 5 7 . 5 5 8 . 5
59.5 60.5 61.5 62.5 63.5 64.5 6 5 . 5
412,491 477,820 830,157 8 4 4 , 4 4 3 8 5 9 , 5 5 7
I, 047,847 1 , 2 6 6 , 5 0 7 1,216,446
9 8 5 , 246 I, 031,962
1,031,988 1,030,972 1,028,665 1,095,520 1,021,561 656,241 631,653 610,183 415,227 160,445
137,777 135,440
8 3 , 9 0 5 81,800 81,105 7 3 , 4 6 0
0.0000 0 . 0 0 0 0 0 * 0 0 0 0 0 * 0000 0.0000 0.0000 0 . 0 0 0 0 0 * 0000 0.0000 0 . 0 0 0 0
0.0000 0 * 0000 0 * 0000
3,060 0 . 0 0 2 8 0 . 0 0 0 0 0 . 0 0 0 0 0 . 0 0 0 0 0 * 0000
2,474 0 . 0 0 6 0 0.0000
0 . 0 0 0 0 0 * 0000 0 . 0 0 0 0 0.OOOQ 0.0000 0. ouoo
1 * 0 0 0 0 1.0000 1.0000 3. * 0000 1 0000 I. 0000 1.0000 1 * 0000 1.0000 1.0000
1.0000 1.0000 1 oouo 0 . 9 9 7 2 5.0000 1.0000 1.0000
0 . 9 9 4 0 1.0000
1. oaoo
I. 0000 1.0000 1.0000 1.0000 I * OD00 1.0000
89. a6 8 9 . 8 6 8 9 . 8 6 8 9 . 8 6 8 9 . 8 6 8 9 . 8 6 a9..86 8 9 - 8 6 89. a6 8 9 . 8 6
0 9 . 8 6 89.86 8 9 . 8 6 8 9 . 8 6 89.61 89.61 89.61 89.61 89.61 8 9 . 0 7
8 9 . 0 7 8 9 . 0 7 8 9 . 0 7 89.07 8 9 . 0 7 89-07 8 9 . C 7
\
111-27
I
... If'
L 0
UY Q
e I
P
I I I
T".- __.- +- - I
! !
I
i i I
f
i I
I
ENTERGY ARKANSAS, INC.
ACCOUNT 3 2 0 . 2 0 LAND RIGHTS
ORIGINAL LIFE TABLE
PLACEMENT BAND 1999-1999 EXPERIENCE BAND 1 9 9 9 - 2 0 0 8
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0.0 0 . 5 1.5 2.5 3.5 4 . 5 5 . 5 6 . 5 7 . 5 8.5
1,598,140 1 , 5 9 8 I 140 I, 598,140 1,598,140 1,598,140 1,598,140 I, 598,140 1 , 598,140
1,598,140 I , 598,140
0.0000 1.0000 100.00 0 . 0 0 0 0 1.0000 100.00 0.0000 1.0000 100.00 0.0000 1.0000 100.00 0.0000 1.0000 100.00 0.0000 1.0000 100.00 0.0000 1.0000 100.00 0 . 0 0 0 0 1.0000 100.00 0.OOOQ 1.OOOQ 100 * 00 0.0000 1.0000 100.00
9 . 5 100.00
I
I
ltl-29
I
I
7-- I------.
-.._ - .... -.
1 I
I
t
'- --t- 1"
I
I
I
111-30
ENTERGY ARKANSAS, INC.
ACCOUNT 321.00 STRUCTURES AND IMPROVEMENTS
ORIGINAL LIFE TABLE
PLACEMENT B W D 1925-2008 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
0 . 0 8 7 , 4 7 7 , 5 0 3 0 . 5 91,760,704 1 . 5 94 , 616,549 2 . 5 92,694 , 4 4 7 3 . 5 94,435,390
5.5 106,933,098 6 . 5 106,919,748 7.5 104,495,247 8 . 5 89,513,819
4 . 5 9 7 , 2 m I 3 s 9
9 . 5 89,453,993 10.5 92,485,702 11.5 102,787,644
1 3 . 5 90,425,821 14.5 78,841,584 15.5 224,223,433 16.5 221,724,783 17.5 212 , 071,3 12 18.5 2 0 3 , 7 8 0 , 9 0 5
12.5 99,ao8,031
19.5 20.5 21.5 22.5 2 3 . 5 2 4 . 5 2 5 . '5 2 6 . 5 2 7 . 5 29.5
2 0 4 , 8 1 2 , 5 3 7 204,845,943 243,947,001 243 , 670,2 14 234,003,505 221,808,846 220, a48 ,345 217,011,063 214,470,731
6 : ' 3 ,92 I ,P44
0 . 0 0 0 0 0.0000
300,000 0.0032 0 - 0000
5,879 0.0001 0 * 0 0 0 0
21 , 204 0.0002 1,156,823 0.0108
134 ,554 0.0013 13,931 0.0002
5 5 , 9 0 3 0.0006 36 , 827 0.0004
249,501 0.0024 163,487 0.0016 28,894 0,0003 15,699 0.0002
874,379 0.0039 6,868 0 . 0 0 0 0
5 9 , 6 2 5 0.0003 8,503 0 . 0 0 0 0
98,104 0 . 0 0 0 5 8 2 8 , 2 5 7 0 .0040 12,036 0.0000 1 4 , 1 0 3 0.0001
2 2 0 , 7 5 2 0.0009 106,011 0.0005
1 , 2 9 5 , 0 2 3 0.0059 234 , 434 0.0011 597,092 O.OO28 25,641 O.nO04
1.0000 1.0000 0.9968 1 0000 0 * 9 9 9 9 1.0000 0.9998 0 . 9 8 9 2 0 . 9 9 8 7 0.9998
0 . 9 9 9 4 0 . 9 9 9 6 0.9976 0.9984 0.9997 0 . 9 9 9 8 0.9961 1 * 0000 0 . 9 9 9 7 1.0000
0 . 9 9 9 5 0.9960 1.0000 0,9999 0 * 9991 0 . 9 9 9 5 0.9941
0 . 9 9 7 2 3.9996
o . w a 9
100 - 0 0 100.00 100.00
9 9 . 6 8 99.68 9 9 . 6 7 9 9 . 6 7 9 9 . 6 5 90.57 98.44
98.42 9 8 . 3 6 9 8 . 3 2 9 8 . 0 8 97 + 92 9 7 . 8 9 9 7 . 8 7 9 7 . 4 9 9 7 . 4 9 97.46
97.46 97.41 9 7 . 0 2 9 7 . 0 2 97.01 9 6 . 9 2 9 6 . 8 7 96.30 96.19 9 5 . 9 2
111-31
ENTERGY ARKANSAS, INC.
ACCOUNT 3 2 1 . 0 0 STRUCTURES ANI3 IMPROVEMENTS
ORIGINAL LIFE TABLE, CONT.
PLACEMENT BANI3 1 9 2 5 - 2 0 0 8 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF BEGIhiING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO INTERVAL
3 9 . 5 40.5 41.5 42.5 43.5 4 4 . 5 4 5 . 5 46.5 47.5 48.5
49 :5 5 0 . 5 51.5 52.5 5 3 . 5 5 4 . 5 55.5 5 6 . 5 57.5 5 8 . 5
5 9 . 5 6 0 . 5 61.5 62.5 63.5 64.5 65.5 66.5 6 7 . 5 FS.5
111-32
I
/’
I
I
I
I
111-33
ENTERGY A R M S A S , INC.
ACCOUNT 3 2 2 . 0 0 REACTOR PLANT EQUIPMENT
ORIGINAL LIFE TAELE
PLACEMENT BAND 1974-2008 EXPERTENCE BAND 1996-2008
AGE AT BEGIN OF INTERVAL
0.0 0.5 1.5 2 . 5 3.5 4.5 S . 5 6 . 5 7.5 8 . 5
9.5 10.5 11.5 12.5 13.5 14.5 1 5 . 5 16.5 1 7 . 5 18.5
3 9 . 5 2 0 . 5 21.5 2 2 . 5 2 3 . 5 2 4 . 5 25 .5 2 6 . 5 2 7 . 5 2 8 . 5
2 4 . L .
? ' ) . 5 ; I . 5 12.4 3.3 * 5 34.5
EXPOSURES AT BEGINNING OF AGE INTERVAL
560,870,248 516,947,325 502,230,470 478,681,332 308,445,544 302,004,428 318,391,063 3 2 8 , 3 7 2 , 3 5 5
207,359,510 340,718,578
2 0 3 , 2 1 3 , 7 8 8 215,591,647 237,411,507 2 3 7 , 7 2 0 , 5 9 2 2 2 6 , 2 7 0 , 8 9 5
457,402,080 434,740,734 425,306,337 414,311,885
219,547,699
3 9 2 , 5 3 5 , 5 0 3 344,746,217 404,212,629 399,311 , 930 384,784,994 3 5 8 , 0 8 9 , 6 6 7 349,842,453 337,600,032 326,673,934 97,052,037
,.-45, ;,35, 1"4 3 4 , 5 ? ? , 1 ~ 5 7 2 , 5 3 1 , 0 5 6 72,514,270 7 1 , 5 1 8 , 8 9 2
RETIREMENTS DURING AGE RETMT INTERVAL EWTIO
41,809 0.0001 0 . 0 0 0 0
10,000 0 * 0 0 0 0 1,702,666 0.0036 3,551,812 0.0115 2,016 , 516 0 . 0 0 6 7
857,271 0.0027 7,882,437 0 . 0 2 4 0 1,245,141 0.0037 1,625,378 0.0078
0.0000 1,821,273 0.0084 2,881,241 0.0121 4 , 0 4 8 , 5 4 1 0.0170 3,360,208 0.0149 7 , 9 0 0 , 5 4 4 0.0360 2,848,663 0 . 0 0 6 2 2,061,728 0.0047
- 1 , 7 6 8 , 6 9 0 0.0042 2,736,797 0.0066
2 7 , 3 7 3 , 498 0 . 0 6 9 7
411,554 0.0010 5 4 7 , 3 9 0 0.0014 346,309 0 . 0 0 0 9 520,869 0.0015
3,858,206 0.0110 9 8 8 , 2 2 3 0.0029
7,874,942 0.0241 66,444 O.OOQ7
3,376,637 0 - 0 0 9 8
SURV RATIO
0 . 9 9 9 9 1 . 0 0 0 0 r.0000 0.9964 0 . 9 8 8 5 0.9933 0.9973 0.9760 0 - 9 9 6 3 0 .9922
1.0000 0.9916 0.9879 0.9830 0.9851 0.9640 0.9938 0.9953 0 . 9 9 5 8 0 + 9934
0 . 9 3 0 3 0 - 9902 0.9990 0,9986 a. 9991 0 . 9 9 8 5 0 . 9 6 9 0 0.9971 0 . 9 7 5 9 O f 5 9 9 3
-4 >-'L 13 * 7 7 9 5 0.3938 0 . 3 3 3 9 0.3894
- . <
PCT SURV BEGIN OF INTERVAL
1 0 0 . 0 0 9 3 . 9 9 9 9 . 9 9 9 9 . 9 9 99.63
9 7 . 8 2 97.56 9 5 . 2 2 94.87
94.13 94.13 93.34 92.21 90.64 8 9 . 2 9 8 6 . 0 8 85.55
9 8 - 4 8
85-15 84.79
7 8 - 3 6 84.23
7 7 . 5 9 77.51 77.40 77.33 77.21 76.36 76.14 '74 * 3 1
? .! . 2 c; : 4 . i3 57-78 s 7 . 7 7 57.76 57.15
-
111-34
I
j: ,-: r : .
I
111-35
ENTERGY AQKANSAS , INC.
ACCOL'NT 323.00 TURBOGENERATOR UNITS
ORIGINAL LIFE TABLE
PLACEMENT BANn 1951-2008 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RETIRSMENTS PCT SURV BEGIN OF BEGINNING OF DURING AGE RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO M T I O TNTERVAL
0 . 0 0.5 1.5 2.5 3.5 4.5 5.5 6 . 5 7 . 5 8 . 5
105,a58,1a4
38, s s o , x a
9 a t 9 5 a , i 4 1
9 5 8 733,540 97,149,636
94,432,654 9 6 , 2 7 7 , 4 2 6
105 , 017 , 179 128,787,644 106,337,067
9.5 68 1 681 527 10.5 55,270,490 11.5 56,074,382 12.5 60,046,021 1 3 . 5 52,894,981. 14.5 6 1 , 495,147 15.5 152 ,170 ,327 16.5 151,300,446 17.5 153,470,649 18.5 152,669,078
1 9 . 5 2 0 . 5 21.5 22.5 23.5 24.5 25.5 2 6 . 5 2 7 . 5 2P.5
139,358,331 106,548,491 138,477,200 138,037,650 135,899, I13 132,258,348 127,437,083 127,174,425 116,542,818
3 9 , 8 5 5 , 3 3 3
0.0000 0.0000 0 . 0 0 0 0 0.0000 0.0000
1 0 2 , 953 0.0021 0.0000
40,000 0.0004 0.0000 0 . 0 0 0 0
0.0000 13,658 0.0002 4,688 0.0001
0 * 0 0 0 0 0 . 0 0 0 0 0.0000
131,332 0 . 0 0 0 9 182,188 0.0012 550,120 0.0036
5,830,026 0.0382
9 , 8 3 7 , 3 6 7 0.0706 50,510 0 -0005 31,229 0 . 0 0 0 2
2 6 0 , 0 3 8 0.0019 768,698 0 . 0 0 5 7
1,092,417 0.0083 3 5 , 9 5 3 0.0003
0 - 0000 66,854 0 . 0 0 0 6
r,. 9009
1.0000 1.0000 I. 0000 I * 0000 1 - 0000 0 . 9 9 8 9 1 - 0000 0.9996 I * 0000 1.0000
1 - 0000 0 + 9998 0.9999 1.0000 1 * 0000 I. 0000 0.9991 0 . 9 9 8 8 0.9964 0 . 9 6 1 8
0.9294 0 .9995 0 . 9 9 9 8 0 . 9 9 8 1 0.9943 0.9917 O f 9997 1.0000 0.9994 I. 0 3 0 0
100.00 100.00 100 * 00 100.00 100.00 100.00
9 9 . 8 9 9 9 . 8 9 9 9 . 8 5 9 9 . 8 5
9 9 . 8 5 9 9 . 8 5 9 9 . 8 3 9 9 . 8 2 99.82 99.82 9 9 . 8 2 9 9 . 7 3 9 9 61 99.25
9 5 . 4 6 8 8 . 7 2
98.66 88.49 8 7 . 9 9 8 7 . 2 6 8 7 . 2 3 8 7 . 2 3 a7*15
88.68
111-36
ENTERGY ARKANSAS, INC.
ACCOUNT 323.00 TURBOGENERATOR L'NTTS
ORIGINAL L I F E TABLE I CONT.
PWIICEMENT BAND 1351-2008 EXPERIENCE BAND 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN OF B E G I W I N G OF DURING AGE REPMT SURV BEGIN OF INTERVAL AGE INTERi'AL I h i E i l V A L KATEO RATIO INTERVAL
3 9 . 5 40.5 41.5 42.5 43.5 44.5 45.5 46.5 47.5 4 8 . 5
4 9 . 5 50.5 51.5 52.5 53.5 54.5 55.5 5 6 . 5 5 7 . 5
2,620 2,620 2 , 6 2 0 2,620 2,620
2,620 2 , 6 2 0 2 , 620 2,620 2 I 620 2,620 2 , 6 2 0 2 , 6 2 0
0.0000 0.0000 0 . 0 0 0 0 0 . 0 0 0 0 0.0000
0. vooo 0 . 0 0 0 0 0.0000 0 - 0000 0 * 0000 0.0000 0.0000 0.0000
111-37
I
I 11-38
ENTERGY AFKANSAS , INC . ACCOUNT 324.00 ACCESSORY ELECTRIC EQUIPMENT
ORIGINAL L I F E TABLE
PLACEMENT BAND 1974-2008 EXPERIENCE BAVD 1996-2008
AGE AT EXPOSURES AT RETIREMENTS PCT SURV BEGIN dF BEGINNING OF DURING AGE: RETMT SURV BEGIN OF INTERVAL AGE INTERVAL INTERVAL RATIO RATIO lNTERVAL
0.0 0.5 1.5 2 . 5 3 . 5 4.5 5.5 6 . 5 7.5 8 . 5
31 , 281,465 43,008,074 51,258,662 61,60I,OOO 52,156,207 6 8 , 5 3 5 , 8 0 6 72,387,405 8 0 , 0 3 5 , 7 0 8 81,195,634 79,205,772
9 . 5 78,548,062 10.5 83,916,139 11.5 207,976,689 12.5 105,503,891 13.5 9 5 , 5 0 8 , 2 5 2 1 4 . 5 94 , 526,732 1 5 . 5 151,364,587 16.5 149,918,446
18.5 136,977,398 17.5 142,562,245
19.5 2 0 . 5 21.5 22.5 23.5 21.5 2 5 . 5 2 6 . S 2 7 * r 2 . 5
128,957,510 126,516,281 239,945,513 136 , 736,297 129,264,533 193,388,568 101,171,577
9 8 , 6 8 5 , 7 7 6 91,053,595 14, c71,;5$1
0 * 0 0 0 0 0.0000
60,000 0.0012 23,839 0.0004
*102,647 0.0017 0 * 0000 0.0000
174,882 0.0022 0 * 0000 0.0000
0.0000 0 * 0000 0.0000
48,733 0 . O O O 5 14 , 353 0.0002
2 8 2 , 7 2 9 0.0030 119,541 0.0008
2 , 4 8 4 0.0000 573 0.0000
522,284 0 . 0 0 3 8
2 0 7 , 8 3 2 0.0016 19,613 0 . 0 0 0 2
214,690 0.0015 103,120 0.0008 408,876 0 . 0 0 3 2 16, e 7 8 0.0002 6,239 0.0001
47,559 0.0005 2 , 4 0 8 0.0000 5,040 C . 9 O I 1 2
1 * 0 0 0 0 1.0000 0.9988 0.9996 0 . 9 9 8 3 I * 0000 1 * 0000
1.0000 1.0000
0 . 9 9 7 8
1 * 0000 1.0000 1.0000 0 - 9995 0.9998 0.9970 0.9992 1 * 0000 1 * 0000 0.9962
0.9984 0.9998 0 .9985 0 . 9 9 9 2 0.9968 0.3998 0.9999 0.9995 1 * 0000 c . 3499
100 - 0 0 100.00 100.00
9 9 . 8 8 99.84 99.67 9 9 . 6 7 9 9 . 6 7 99.45 99.45
9 9 . 4 5 9 9 . 4 5 99.45 9 9 . 4 5 99.40 99.38 9 9 . 0 8 9 9 . 0 0 99.00 99.00
9 8 . 6 2 98.46 9 8 . 4 4 98.29 98.21 9 7 . 9 0 9 7 . 8 8 97.07 9 7 . 8 2 9 7 - 4 2
I 11-39