RE - psc.state.wv.us

HEATHER 6. HARLAN ATTORNEY AT LAW

P O BOX 1791 CHARLESTON, WV 25326

CHARLESTON OFFICE (304) 344-5800 DIRECT DIAL (304) 347-8323

FACSIMILE (304) 344-9566 E-MAIL hghiprnlan corn

October 10,20 1 8

BY HAND DELIVERY Ingrid Ferrell, Executive Secretary Public Service Commission of West Virginia 201 Brooks Street Charleston. WV 25301

RE: Appalachian Power Company and Wheeling Power Company Application to Change Depreciation Rates Case No. 18-0645-E-0 Rule 42T Application to Increase Rates and Charges Case No. 18-0646-E-42T

Dear Ms. Ferrell:

I enclose herewith the Commission’s copy of the responses of Appalachian Power Company and Wheeling Power Company (collectively “the Companies”) to CAD’S sixth set of requests for information, Questions B-36, C-29, D-8, D-9, D-10, and E-44, in the above- referenced proceeding.

Very truly yours,

Heather G. Harlan (W.Va. State Bar #2943) [email protected]

Counsel for Appalachian Power Company and

Wheeling Power Company HGH:sr Enclosures cc: Service List

mailto:[email protected]

LIC SERVICE COMMISSION 0 IA

CASE NO. 18-0645-E-D APPALACHIAN POWER COMPANY and WHEELING POWER COMPANY, public utilities.

Application to Change Depreciation Rates.

CASE NO. 18-0646-E-42T APPALACHIAN POWER COMPANY and WHEELING POWER COMPANY, public utilities.

Rule 42 application to increase rates and charges.

CERTIFICATE OF SERVICE

I, Heather G. Harlan, counsel for Appalachian Power Company and Wheeling Power

Company, do hereby certify that true copies of the foregoing discovery responses were served by

hand delivery or U.S. mail on this loth day of October, 2018, addressed to the following:

Wendy Braswell, Esquire Linda Bouvette, Esquire Public Service Commission 201 Brooks Street Charleston, West Virginia 25301 Counsel for Staff of West Virginia Charleston, West Virginia 25301

Jacqueline Lake Roberts, Esquire Heather Osborn, Esquire Thomas White, Esquire Consumer Advocate Division 700 Union Building, 723 Kanawha Blvd. East

Counsel for Consumer Advocate Division Public Service Commission

Susan J. Riggs, Esquire Jason C. Pizatella, Esquire Spilman Thomas & Battle, PLLC 300 Kanawha Blvd., East Charleston, WV 25301 Counsel for WVEUG

Derrick P. Williamson, Esquire Barry A. Naum, Esquire Spilman Thomas & Battle, PLLC 1100 Bent Creek Blvd., Suite 101 Mechanicsburg, PA 17050 Counsel for WVEUG

Thomas E. Scarr, Esquire Charles K. Gould, Esquire Jenkins Fenstermaker PLLC 325 8th Street, 2"d Floor Huntington, WV 25701 Counsel for SWVA

{ R 1366082 1 }

Kurt J. Boehm, Esquire Jody Kyler Cohn, Esquire Boehm, Kurtz, and Lowry 36 E. Seventh St., Suite 1510 Cincinnati, OH 45202 Counsel for The Kroger Company

Kristina Thomas Whiteaker, Esquire The Grubb Law Group 1 1 14 Kanawha Boulevard East Charleston, WV Counsel.for The Kroger Company

Mandi Kay Carter, Esquire Paul D. Ellis, Esquire City of Charleston 501 Virginia Street E Charleston, WV 25301 Counsel for City of Charleston

Ralph Smith Larkin & Associates 15728 Farmington Road Livonia, MI 48154 Consultant for Consumer Advocate Division

Jonathan Wallach, Vice President Resource Insight, Inc. 5 Water Street ##I0 1 Arlington, MA 02476 Consullant~for Consumer Advocate Division

Andrew T. Gunnoe, Esquire Mark J. Slotnick, Esquire PO Box 3627 Charleston, WV 25336 Counsel for KCCA

Richard Gottlieb, Esquire Spencer D. Elliott, Esquire Lewis Glasser PLLC PO Box 1746 Charleston, WV 25326 Counsel for Walmart

Stephen J. Baron J. Kennedy & Associates, Inc. 570 Colonial Park Drive, Suite 305 Roswell, GA 30075 Consultant for WVE UC

Kevin Higgins Energy Strategies, LLC Parkside Towers 21 5 South State Street, Suite 200 Salt Lake City, Utah 841 11 Consultant for The Kroger Company

Heaeher G. Harla<(WV State Bar ID No. 8986)

(R1366082 1 )

APPALACHIAN POWER COMPANY & WHEELING POWER COMPANY

WEST VIRGINIA CASE NO. 18-0646-E-42T SIXTH REQUEST FOR INFORMATION - CAD

Request B-36

Accumulated Depreciation. Refer to the direct testimony of Company witness Allen and Statement G, Adjustment No. 85-AD. On page 18 (lines 12-18)' Mr. Allen states that Adjustment No. 85-AD reduces APCo's West Virginia share of accumulated depreciation for the period January 1993 through December 2016 in order to recognize the difference in accumulated depreciation allocated to West Virginia based on the recorded book amounts using the higher total APCo composite of all jurisdictional book depreciation rates versus the depreciation rates approved by the Commission. In the Companies last rate case (Case No. 14-1152-E-42T), a similar adjustment was proposed (Accounting Adjustment 5-AD) by the Companies which reduced accumulated depreciation by $37,068,156 for the period January 1993 through December 2012. This adjustment from the 2014 rate case was approved by the Commission in its Order dated May 26, 201 5.

a. Since the Companies accounting adjustment 5-AD was approved by the Commission in its Order from Case No. 14-1 152-E-42T for the period January 1993 through December 2012, please explain fully and in detail why the Companies proposed adjustment 85-AD in the current proceeding relates to the period January 1993 through December 2016 and not January 2013 through December 2016.

b. Pursuant to part "a", please reconcile the $61,459,323 reflected in Adjustment 85-AD in the current proceeding to accounting adjustment 5-AD of $37,068,156 from Case No. 14-1 152-E- 42T.

Response B-36

a. The Companies' Adjustment 85-AD is appropriate since the per books 2017 cost of service as provided in Statement E in this current proceeding includes an allocation ofAPCo's total Company accumulated depreciation calculated using the total Company composite of all jurisdictional book depreciation rates to the West Virginia jurisdiction. The per books allocated West Virginia jurisdictional accumulated depreciation is based on APCo's composite book depreciation rates that reflect differences in commission approved rates in Virginia and West Virginia since 1 993. This accumulation of total Company differences between depreciation calculated using the composite book depreciation rates and depreciation that would have been calculated using only Commission approved depreciation rates grows over time since the PSC of WV approved rates are lower than the VA SCC approved rates.

The Commission's approval of the $37,068,156 decrease to accumulated depreciation in Case No. 14-1 152-E-42T related to the period January I993 through December 2012 was appropriate since December 2012 was the beginning of the test year in that case. Similarly, the Companies' Adjustment 85-AD that reduces accumulated depreciation by $61,459,323 related to the period



January 1 993 through December 20 16 is appropriate in the current proceeding since December 2016 is the beginning of the test year in this case (the test year impact of the differences in accumulated depreciation between book rates and WV approved rates is separately reflected in Adjustment 86-AD as explained in Company witness Allen's testimony).

The Commission's approval of Adjustment 5-AD from the last base rate case did not impact the amount or calculation of accumulated depreciation recorded on the Companies' books or how accumulated depreciation is allocated to the West Virginia jurisdiction in the per books cost of service, but was necessary to reflect Commission approved depreciation rates for ratemaking purposes. In a similar manner, Adjustment 85-AD is necessary in the current proceeding.

b. The two referenced adjustments were calculated in the same manner with Adjustment 85-AD containing 48 months of additional monthly differences between composite book depreciation rates and PSC of WV approved depreciation rates as compared to Adjustment 5-AD. Refer to Statement G-1, Adjustment 85-AD, for the computation of the $61,459,323 adjustment. See CAD 6 B-36 Attachment 1 for the calculation of the $37,068,156 adjustment from Case No. 14- 1 152-E-42T.

Appalachian Power Company Statement G-1 Detail of Adjustment 5-AD - Accumulated Provision for Depreciation & Amortization Test Year Ended December 31,2013

Case No. 18-0646-E-42T

Attachment 1 Page 1 of 4

CAD 6 9-36

Reason, basis and derivation of adjustment: This adjustment decreases the accumulated provision for depreciation and amortization by $37,068,156 for the period January 1993 to December 2012 to recognize the difference in accumulated depreciation recorded on the books using composite WV, VA and FERC approved depreciation rates versus the amount that would have been recorded using only depreciation rates approved by the WV PSC. The adjustment is through December 2012 since the Company makes a separate adjustment (I-DP and 6-AD) for the 2013 test year depreciation expense and the related effect on accumulated depreciation.

EFFECT ON ACCUMULATED DEPRECIATION OF APPLYING WV JURIS. APPROVED DEPRECIATION RATES INSTEAD OF PER BOOK RATES ON BEGINNING OF TEST YEAR BALANCE

CUMULATIVE EFFECT JANUARY 1993 THROUGH DECEMBER 2012

Production Transmission Distribution-WV Distribution-VA 81 TN General Total Cumulative Effect on Accum. Deor. Balance (77.71 1.787) (8,607557) (697,823) 51 1,629 3,002,437 (83,503,101) Accumulated Affect of Depr. Billed to Others (253,679) (253,679)

Net Cumulative Effect (77,458,108) (8,607,557) (697,823) 51 1,629 3,002,437 (83,249,422)

Allocation Factor 0.437847 0.437847 1 .oooooo 0.000000 0.437398

WV Retail Adjustment (33,914,800) (3,768,793) (697,823) 0 1,313,260 (37,068,156)

WV Dec 2012

- No. 311.0 312.0 31 4.0 315.0 316.0 311.0 312.0 314.0 315.0 316.0 331 .O 332.0 333.0 334.0 335.0 336.0 331.0 332.0 333.0 334.0 335.0 341.0 344.0 345.0 346.0 331.0 332.0 333.0 334.0 335.0 336.0 311.0 312.0 314.0 315.0 316.0 316.0 311.0 341.0 342.0 344.0 345.0 346.0 311.0 312.0 314.0 315.0 316.0 311.0 312.0 314.0 315.0 316.0 311.0 312.0 314.0 315.0 316.0 331.0 332.0 333.0

Account Name Structures & Improvements - Units 12 Boiler Plant Equipment - Units 1 2 Turbogenerator Units . Units 1 2 Accessory Electrical Equipment-Units 1.2 Misc. Power Plant Equip. ~ Units 1,2 Structures & Jmprovements ~ Unit 3 Boiler Plant Equipment - Unit 3 Turbogenerator Units - Unit 3 Accessory Electrical Equipment-Unit3 Misc. Power Plant Equip. - Unit 3 Structures & Improvements Reservoirs, Dams & Waterways Waterwheels. Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Roads, Railroads & Bridges Structures & Improvements Reservoirs, Dams & Waterways Waterwheels, Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Structures & Improvements Generators Accessory Electrical Equip. Misc. Power Plant Equip. Structures & Improvements Reservoirs, Dams & Waterways Waterwheels, Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Roads, Railroads & Bridges Structures 8 Improvements Boiler Plant Equipment Turbogenerator Units Accessory Electrical Equipment Misc. Power Plant Equip. Central Machine Shop Centralized Maintenence Structures & Improvements Fuel Holder, Producers and Accessories Generators Accessory Electrical Equip. Misc. Power Plant Equip. Structures & Improvements Boiler Plant Equipment Turbogenerator Units Accessory Electrical Equipment Misc. Power Plant Equip. Structures & Improvements Boiler Plant Equipment Turbogenerator Units Accessory Electrical Equipment Misc. Power Plant Equip. Structures & Improvements Boiler Plant Equipment Turbogenerator Units Accessory Electrical Equipment Misc. Power Plant Equip. Structures & Improvements Reservoirs, Dams & Waterways Waterwheels, Turbines & Gen.

APPALACHIAN POWER COMPANY WV - Difference in Accumulated Depreciation

December Calculation of Cumulative Effect on Accumulated Depreciation Using WV Rates Instead of Composite Book Rates 2012

sort A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production

LocationlFunction Amos U1&2 Amos U 1 &2 Amos U 1 &2 Amos U1&2 Amos U1 &2 Amos U3 Amos U3 Amos U3 Amos U3 Amos U3

Buck Buck Buck Buck Buck Buck

Byllesby Byllesby Byilesby Byllesby Byllesby Ceredo Ceredo Ceredo Ceredo Claytor Claytor Claytor Claytor Claytor Claytor

Clinch River Clinch River Clinch River Clinch River Clinch River

CMS CPM

Dresden Dresden Dresden Dresden Dresden

Glen Lyn U 5 Glen Lyn U 5 Glen Lyn U5 Glen Lyn U5 Glen Lyn U5 Glen Lyn U 6 Glen Lyn U6 Glen Lyn U 6 Glen Lyn U 6 Glen Lyn U6

Kanawha River Kanawha River Kanawha River Kanawha River Kanawha River

Leesville Leesville Leesville

Depreciable

Base 42,303,594

1,287,430.761 121,291,780 38.91 1,120 10.235.1 21 55,729,460 628,339,912 32.949.457 9,706.283 12,430,333

314,263 5,773,937 1,831,391 2,499,665 2 5 0,4 5 3 3,437

862.690 5,839,062 2,271,315 847.609 781,442

1,645,175 176,872,535 23,717,491

999,029 1,878,058 9,843.506 2,165,707 2,923,387 2,405.623

31,799 40,721,582 289,095,560 60,057,835 13,669,203 7,180,441 14,170,907

85,770 37,048,037 17,889,287 246,870.817 21,980,222 27,204,758 3,203,526 25,429,843 6,576,230 2,192,596 220,080

12,873,332 72.057.168 21 ,81 3,456 6,291,287 4,368,478 18,334,116 124,311,108 33,763,583 9.107.1 75 6,685,117 2,198,172 10,572,221 3,380,758

Annual PSC

OF WV

2.1200% 3.2000% 2.7700% 2.4300% 2.4400% 2.0600% 2.8300% 2.7600% 2.2400% 2.8400%

2.5700% 4.8700% 2.9900% 1.9400% 1.0500% 1.0900% 3.0800% 3.9800% 2.2100% 1.8600% 1.2200% 1.6000% 1.2200% 1.2200% 1.2800% 0.8700% 0.7200% 1.7800% 2.1 800% 0.5500% 2.5800% 3.2600% 2.6700% 2.3200% 3.0500% 2.1000% 2.0700% 2.8600% 2.8600% 2.8600% 2.8600% 2.8600% 4.0600% 4.9200% 5.5300% 5.1700% 10.4700% 3.1 400% 4.31 00% 3.6300% 3.3900% 4.61 00% 0.3500% 1.4000% 1.0200% 0.8200% 2.0900% 0.8600% 1.3400% 0.9100%

I .08004/~

Monthly Composite Depreciation

- Rates 2.3200% 3 4200% 2.8900% 2.5200% 2.8600% 2.4700% 3.4000% 3.0400% 2.3600% 2.8500% 3.2500% 3.4900% 4.2800% 3.1400% 3.2600% 3.6600% 3.2200% 4.3300% 4.6700% 3.7700% 4.0300% 1.3400% 1.6400% 1.3400%

1.3700% 0.9700% 0.8300% 1.9100% 2.3000% 0.6600% 4.5200% 5.1800% 4.41 00% 4.9400% 7.7300% 2.3800% 2.2800% 2.8600% 2.8600% 2.8600% 2.8600% 2.8600% 4.3500% 5.2500% 5.6300% 5.2700% 9.9900% 3.4300% 4.3400% 3.8300% 3.6100% 4.8200% 2.1700% 3.1 800% 2.7300%- 2.5200% 3.6100% 1.0600% 1.4700% I . 1600%

I .7i 00%

WV Rates 74,736

3,433,149 279.982 78.795 20,811 95,669

1,481.835 75.784 18.118 29.418

283 12,366 7,432 6,228 405 3

784 14,987 7,533 1,561 1,211 1,673

235,830 24,113 1,016 2,003 7,137 1,299 4,336 4,370

15 87,551 785,376 133,629 26,427 18,250 24,799

148 88.298 42,636 588.375 52,386 64.838 10,839 104,262 30,305 9,446 1,920 33,685 258,805 65.986 17,773 16,782 5,347

145,030 28,699 6,223 11,643 1,575 11,806 2,564

Monthly Depreciation

Book Rates 81,787

3,669,178 292,l 1 I

81,713 . 24,394 114,710

1,780,296 83,472

19,089 29,522

851 16,793 6,532 6,541 680 1 1

2,315 21,069 8,839 2,663 2,624 1,837

241,726 26.485 1,424 2,144 7,957 1,498 4,653 4,611

17

1,247,929 220,713 56,272 46.254 28.106

163 88,298 42,636 588,375 52,386 64.838 11,613 111,256 30,853 9,629 1.832 36.796 260,607 69,621 18,926 17,547 33,154 329,424 76.8 12 19,125

1,942 12,951

153,385

20,111

Increase (Decrease) In

Monthly Accum.

3,268 ! 7041

Case No. 18-0646-E-42T CAD 6 B-36


Prior Month Current Month Cumulative Cumulative Difference Difference

Accum Deor. Accum Deor. (1,7663.734\ i9.773.785)

i50%,200i (13,6421

t29895) 145,153 m%m) (5,869)

(891 (49.5551 i26.9521

5,689 23.852 4,968 12,468 8,661

77 1796,5031’

t1119,436? 0 0 0 0 0

(168,885) f 7,102,093)

1261.443) 196,5261 2.143

(63.5561 145,840 (46,8791 i’iea,241 \ 3,993

L189.7641 5,627 34,956 6,893

(34,322) 146,053 /36,681)

13,944, $37)

(53 ,0BGi 133,0341 62,740

126.3581 (50.445) (2.695)

~~~7~~~~~ (24,4551 14,4381 5.548 23,032 4,769 12,151 8.420

75

j399,4511 0 0 0 0 0

<168,659) ( ‘1.1 09,081)

(269,9911 iPO.70Yi 2,231

106,6653 144,038 150.5141 f 1 9,394j 3.228

(738.9241 - !!m

6,189

WV Dec 2012

__ No. 311.0 334.0 335.0 336.0 312.0 331.0 332.0 333.0 334.0 335.0 336.0 331.0 332.0 333.0 334.0 335.0 336.0 311.0 312.0 314.0 315.0 316.0 331.0 332.0 333.0 334.0 335.0 311.0 312.0 315.0 316.0 331.0 332.0 333.0 334.0 335.0 331.0 332.0 333.0 334.0 335.0 336.0 311.0 312.0 31 4.0 315.0 316.0 331.0 332.0 333.0 334.0 335.0 336.0

352.0 353.0 354.0 355.0 356.0 357.0 358.0

Account Name Structures & Improvements ~ Units 1.2 Accessory Electrical Equip. Misc. Power Plant Equip. Roads, Railroads & Bridges Little Broad Run Ash Disposal Structures & Improvements Reservoirs, Dams & Waterways Waterwheels. Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Roads, Railroads & Bridges Structures & Improvements Reservoirs, Dams & Waterways Waterwheels, Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Roads. Railroads & Bridges Structures & Improvements Boiler Plant Equipment Turbogenerator Units Accessory Elecfrical Equipment Misc. Power Plant Equip. Structures & Improvements Reservoirs, Dams & Waterways Waterwheels. Turbines 8 Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Structures & Improvements Boiler Plant Equipment Accessory Electrical Equipment Misc. Power Plant Equip. Structures & Improvements Reservoirs, Dams & Waterways Waterwheels. Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Structures & Improvements Reservoirs, Dams & Waterways Waterwheels, Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Roads, Railroads & Bridges Structures & Improvements Boiler Plant Equipment Turbogenerator Units Accessory Electrical Equipment Misc. Power Plant Equip. Structures & Improvements Reservoirs, Dams & Waterways Waterwheels, Turbines & Gen. Accessory Electrical Equip. Misc. Power Plant Equip. Roads, Railroads & Bridges

Structures & Improvements Station Equipment Towers & Fixtures Poles & Fixtures OH Conductor & Devices Underground Conduit Underground Conductor


December Calculation of Cumulative Effect on Accumulated Depreciation Using WV Rates instead of Composite Book Rates 2012

Sort A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production A-Production

A-Production Total B-Transm B-Transm BTransm B-Transm B-Transm B-Transm B-Transm

LocationIFunction Amos U1&2

Leesville Leesville Leesville

Little Broad Run London London London London London London Marmet Marmet Marmet Marmet Marmet Marmet

Mountaineer Mountaineer Mountaineer Mountaineer Mountaineer

Niagara Niagara Niagara Niagara Niagara

Putnam Coal Putnam Coal Putnam Coal Putnam Coal

Ruesens Ruesens Ruesens Ruesens Ruesens

Smith Mtn. Smith Mtn. Smith Mtn. Smith Mtn. Smith Mtn. Smith Mtn.

Sporn Sporn Sporn Sporn Sporn

Winfield Winfield Winfield Winfield Winfield Winfield

Transmission Transmission Transmission Transmission Transmission Transmission Transmission

Depreciable

Base 42,303,594 810,415 1,513,451 80,790

37,855.651 536.856 1,369,743 2,632,258 1,868,915 405,605 48,853 599,168 1,849,428 2,603,361 2,159,823 567,122 1,275

178,240,232 1,125,828,238 105,794,235 67.1 84,698 19,876,222 196,124

4,904.258 628,318 213,394 234,458

3,282,844 24,034,130 3,530,795 644,475 485.336 1,610,589 2,551,572 891.534 598,022

12,264,230 25,906,022 60,567,784 8,054,093 9,464,865 1,052,133 12,905,955 90,066,445 21.01 0,644 7,600,231 4,127,797 825,326 1,549,382 2,776,217 183,599

3.1 22,213 23,567

5,479.570.751 46,439,852 764,238,184 405,980,707 182,068,573 459,828,073

255,431 6,691,698

Annual PSC

OF WV

2.1 200% 1.1 400% 1.4900% 0.8500% 1.7600% 1.7500% 1.5400% 1.5200% 2.1700% 2.2000% 1.4300% 1.6900% 1.6200% 1.5400% 2.2200% 2.2300% 1.4800% 1.6700% 2.0100% 1.9200% 1.6500% 1.8700% 1.3400% 2.1600% 4.4300% 2.0200% 3.4200% 3.0300% 2.9600% 2.9000% 3.1000% 0.7700% 1.2700% 2.2400% 1.1900% 3.0400% 1.0400% 0.9500% 1.4400% 1.5700% 1.5400% 0.9400% 0.2200% 1.9200% 0.9800% 0.9700% 1.1 800% 1.61 00% 1.6200% 1.2400% 1.4900% 2.0000% 2.2200%

1.5500% 1.9500% 1 . 1 400% 2.7700% 1.0100% 1.2400% 3.1 800%

Monthly Composite Depreciation

- Rates 2.3200% 1.4500% 1.6600% 1.0400% 2.4900% 2.0100% 2.01 00% 2.0700% 2.3900% 2.4500% 1.7200% 1.9700% 2.1600% 2.1 100% 2.4200% 2.4500% 1.7900% 2.0100% 2.41 00% 2.2200% 1.8600% 2.1000% 2.2000% 3.2300% 4.0800% 3.0400% 3.8400% 2.1400% 2.1800% 2.1600% 2.2800% 2.6300% 3.2800% 3.5900% 2.9200% 4.2300% 1.2900% 1.2300% 1.7000% 1.7700% 1.8000% I. 1800% 1.4400% 2.7600% 2.0700% 1.8700% 2.3100% 1.71 00% 1.7500% 1.3900% 1.6700% 2.0700% 2.2700%

1.6200% I .9800% 1.2500% 2.71 00% 1.1 300% 1.3300% 3.0800%

WV Rates 74,736 770 1.879 57

55,522 783 1,758 3,334 3.380 744 58 844

2.497 3,341 3.996 1,054

2 248,051 1,885,762 169,271 92,379 30,974 219

8,828 2,320 359 668

8,289 59,284 8,533 1,665 31 1 1,705 4,763 884 1,515 10,629 20,509 72.681 10,537 12,147 824

2,366 144,106 17,159 6,144 4,059 1,107 2,092 2,869 228

5,204 44

11,516,789 59.985

1,241,887 385,682 420,275 387,022

264 17,733


Book Rates 81,787 979

2,094 70

78,550 899

2,294 4,541 3,722 828 70 984

3,329 4,578 4,356 1,158

2 298,552

2,261.038 195,719 104,136 34.783 360

13,201 2,136 541 750

5,854 43,662 6,355 1,225 1,064 4,402 7,633 2,169 2,108 13,184 26,554 85,804 1 1,880 14,197 1,035 15,487 207,153 36,243 11,844 7,946 1,176 2,260 3,216 256

5.386 45

13,730,172 62,694

1,260,993 422,897 411,172 433,005

283


Monthly Accum.

Deoreciation (7,061

iP0W

17,175 558

Case No. 18-0646-E-42T


CAD 6 8-36

Current Month Cumulative Difference

Accum Deor. ii,773,7851

686 4,237 21 1

;r7e,sonr (crfii

3,493 368

1 !2,613.561)

(33,791.532) (a.lsr,aas) 11,593,0141

1355.542) 18,384I

(218.4791 24,390 18,584 (1,387

200,011 1,301,799 178.699 35,731 (39,076)

i144,043I (93,40S, (G6,460) ilO.114\

!?W) 4.112

Prior Cumulative Month

Difference

Accum Deor. (3,786,7343

895 4,452 224

170 rrnasi (691 b

(7,774) (1 1,744) 3.853 472

1

197,576 1.286.177 176,521 35,291

138.32 (lB.i .34

iQO.53 iu"S,?R 19,5211

(24,8201 (67,248) ,77382)

(1,414)

(?,8?9) 1389.1 74:

110.3781

!lo? ,929)

4,294 104 103

> -4 c v ,

181,007 190,110 m z m 2

q " " 05"942) (D 2 s

(3:299.4931 (3,345.J76) o_ g a :2.:a71 ~kJ8208) e u 4 16,195 16,753

WV Dec 2012

- No. 311.0

36X.O 361.0 362.0 364.0 365.0 366.0 367.0 368.0 369.0 370.0 371.0 372.0 373.0 361.0 362.0 364.0 365.0 366.0 367.0 368.0 369.0 370.0 371.0 373.0

390.0 391.0 392.0 393.0 394.0 395.0 396.0 397.0 398.0

Account Name Structures 8 Improvements - Units 1,2

DISTRIBUTION. TN Structures 8 Improvements Station Equipment Poles. Towers, 8 Fixtures Overhead Conductor & Devices Underground Conduit Underground Conductor Line Transformers Services Meters Installations on Custs. Prem. Leased Property on Cust. Prem. Street Lighting & Signal Sys. Structures 8 improvements Station Equipment Poles. Towers, 8 Fixtures Overhead Conductor 8 Devices Underground Conduit Underground Conductor Line Transformers Services Meters Installations on Custs. Prem. Street Lighting & Signal Sys.

Structures 8 Improvements Office Furniture 8 Equipment Transportation Equipment Stores Equipment Tools Shop 8 Garage Equipment Laboratory Equipment Power Operated Equipment Communication Equipment Miscellaneous Equipment

LESS: AMOUNT OF INCREASE (DECREASE) OF ACCUM. DEP. BILLED TO OTHERS


December Calculation of Cumulative Effect on Accumulated Depreciation Using WV Rates Instead of Composite Book Rates 2012

Sort A-Production

8-Transm Total C-Dist C-Dist C-Disf C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Dist C-Oist C-Disf C-Dist C-Dist C-Dist C-Dist C-Dist

C-Dist Total D-Genri D-Genrl D-Genrl D-Genrl D-Genrl D-Genrl D-Gent1 D-Genrl D-Gent1

D-Genrl Total Grand Total

LocationlFunction A ~ O S u i u

Tennessee Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia Virginia

West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia West Virginia

General General General General General General General General General

Depreciable

Base 42,303,594

1,865,502,518

15,515,202 144,635.71 1 303,209,510 290,620, I80 34,046,246 71.886.848

208,062.117 131,246,262 47,652,265 21,428,364

8,029,302 1,276,332,009

104,473,850 5,845,232

0 675,235

15,904.31 3 2,500,653

753 25,554,396

4,618,758 159,573,189

8,780,978,467

Annuai PSC

OF WV

2.1 200%

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 2.1800% 2.2000% 4.9000% I .9300% 2.0400% 1.8900% 3.3000% 3.0500% 4.1 100% 8.9400% 4.0400%

1.4200% 2.5700% 1.1500% I .3400% 2.1400% 1.3900% 0.7600% 3.1900% 2.0300%

Composite

- Rates 2.3200%

0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0.0000% 0,0000% 0.0000% 0.0000% 0.0000% 2.1800% 2.2000% 4.9000% 1.9300% 2.0400% 1.8900% 3.3000% 3.0500% 4.1100% 8.9400% 4.0400%

1.5800% 2.7200% 0.7000% 1.6000% 2.1700% 1.5800% 0.5300% 3.2400% 2.3600%


WV Rates 74,736

2,512,848 0 0 0 0 0 0 0 0 0 0 0 0 0

28,186 265,165

1,238,105 467,414 57,679

113,222 572,171 333.584 163.209 159,641 27,032

3,425.608 123,627 12,090

0 977

28.363 2.897

0 67,932

7,813 243,699

17,698,944


Book Rates 81,787

2,608,219 0 0 0 0 0 0 0 0 0 0 0 0 0

28.186 265.165

1,238,105 467,414

57,879 7 13,222 572,171 333.584 163,209 159,641 27,032

3,425.608 137,557

12,796 0

1,167 28.760

3.293 0

68,997 9,084

261,654 20,025,653


Monthly Accum.

Case No. 18-0646-E-42T CAD 6 8-36


Prior Month Current Month Cumulative Cumulative Difference Difference

0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 8,284.31i2) ian4,3er) 0 ((55,063) 0 ( 1 7.255) 0 ,74,018) 0 !1?9,0881 irl?,nna) 0 157.2321 (57,2321 0 0 0

12.326.7091

15.04Cij

Accum Dew. (1.7E6.734) (8.512,186\

32 1 7,636

41,957 182,978 44,155 13,911 20,034 97,524 41,971 36,963 15,027

1 9,151

(1 7.406) (51 153!

Accum Depr. (7,773,7855 ~ E , ~ Q 7 ~ 5 ~ 7 ~

32 1 7,636

41,957 182,978 44,155 13,911 20,034 97,524 41.971 36,963 15,027

1 9,151

i 1 1 406) (51.1533

M? 077, (42 077) (Ti 395: '17 3951

7 8/41 (186 104' ('06 $94)

1,925,342 133,386 1,911,412 132,660

946 946 23,911 23,721

115854 115,457 121,124 120,728

242 242 625,450 624,385 74,137 72,866

3,020,392 3 002,437 i8i 1753921 (835o j :vi

NET AMOUNT OF INCREASE (DECREASE) IN ACCUM. DEP.


WEST VIRGINIA CASE NO. 18-0646-E-42T SIXTH REQUEST FOR I N F O R ~ T I O N - CAD

Request (2-29

Refer to Attachment 1 from the response to CAD-C-14.

a. Are the APCo regulatory assets (and related ADIT totaling $23 1,724,155) and liabilities listed on Attachment 1 which total $662,734,669 and $838,265,899, respectively, total Company amounts? If so, for each APCo regulatory asset (and related ADIT) and liability listed, provide the West Virginia jurisdictional amount.

b. Are the WPCo regulatory assets (and related ADIT totaling $16,942,279) and liabilities listed on Attachment 1 which total $48,406,5 1 1 and $73,085,985, respectively, total Company amounts? If so, for each WPCo regulatory asset (and related ADIT) and liability listed, provide the West Virginia jurisdictional amount.

c. Are all of a portion of the APCo regulatory assets and related ADIT which total $662,734,669 and $23 1,724,155, respectively, included in the Companies' 13-month average rate base in the current proceeding? If so, provide a breakout of the regulatory assets and related ADIT that are included in rate base on a total Company and West Virginia jurisdictional basis.

d. Are all of a portion of the WPCo regulatory assets and related ADIT which total $48,406,5 I 1 and $ 1 6,942,279, respectively, included in the Companies' 13-month average rate base in the current proceeding? If so, provide a breakout of the regulatory assets and related ADIT that are included in rate base on a total Company and West Virginia jurisdictional basis.

e. Are all of a portion of the APCo regulatory liabilities which total $838,265,899 included in the Companies' 13-month average rate base in the current proceeding? If so, provide a breakout of the regulatory assets that are included in rate base on a total Company and West Virginia jurisdictional basis.

f. Are all of a portion of the WPCo regulatory liabilities which total $73,085,985 included in the Companies' 13-month average rate base in the current proceeding? If so, provide a breakout of the regulatory liabilities that are included in rate base on a total Company and West Virginia jurisdictional basis.

g. For APCo, does the Companies filing reflect the amortization expense that is associated with any of the regulatory assets and liabilities listed on Attachment l? If so, list and quantify the amounts included in the Companies' filing on a West Virginia jurisdictional basis.

h. Pursuant to part "f', for each regulatory asset and/or liability for which amortization expense is reflected in the Companies' filing, please provide the unamortized balance as of the test year ended December 31, 2017. In addition, provide the remaining amortization period for each regulatory asset and liability.

i. For WPCo, does the Companies filing reflect the amortization expense that is associated with any of the regulatory assets and liabilities listed on Attachment l ? If so, list and quantify the amounts included in the Companies' filing on a West Virginia jurisdictional basis.


WEST VIRGINIA CASE NO. 18-0646-E-42T SIXTH REQUEST FOR I N F O R ~ T I O N - C

j. Pursuant to part "i", for each regulatory asset and/or liability for which amortization expense is reflected in the Companies' filing, please provide the unamortized balance as of the test year ended December 31, 2017. In addition, provide the remaining amortization period for each regulatory asset and liability.

Response C-29

a. - b. - Yes. See CAD 6 C-29 Attachment 1 for the West Virginia jurisdictional amounts as shown under columns marked Item a and Item b for APCo and WPCo, respectively.

c. - d. - See CAD 6 C-29 Attachment 1 for the West Virginia jurisdictional regulatory asset amounts for APCo and WPCo that are included in rate base in the current proceeding in columns marked Item c and Item d, respectively.

e. - f. - None of the regulatory liability amounts for APCo and WPCo are included in rate base.

g. - h. - Yes. See CAD 6 C-29 Attachment 1 for the APCo West Virginia jurisdictional test year amortization expense included in the Companies' filing and West Virginia unamortized regulatory asset balancehemaining amortization period as of December 3 1, 201 7, in columns marked Item g and Item h. Note that certain test year amortization expenses related to severance expenses and 2009 storm costs were removed through going-level adjustments as shown on Statement G of the Companies' filing.

i. - j . - Yes. See CAD 6 C-29 Attachment 1 for the WPCo West Virginia jurisdictional test year amortization expense included in the Companies' filing and West Virginia unamortized regulatory asset balancehemaining amortization period as of December 3 1, 20 17, in columns marked Item i and Item j . Note that certain test year amortization expenses related to severance expenses were removed through going-level adjustments as shown on Statement G of the Companies' filing.

Case No 18-0646-E-427 CAD 6C-2Y Armchchmcni I

Page I o r 5

Appalachian Power Company Regulatory Asets Deeember31,ZOI? Case No. 184U6-E-42T

Regulatory Asset West Virginia Amount Included in ADIT Amount W’est Virginis Remsining West

West Virginia Total Company Jurisdictional Share West Virginia 13- Included in West Annual Werl Unamortized Balance Virginia Total Company Jurisdictional Sham ADIT Related of ADIT Related to month Avenge Rate Virginia 13-month Virginia Re~nil or Regulatory A ~ x t Amortization Period

RPglllPfory of Reg~1nto.y to Regulatory Regulatory Base in Cumnt Average Rate Base in Jurisdictional 2~ of December 31, as d December 31, Account Regulatory AsseURegulatory Liability Assetnisbilily Assetniability Assetniabilily ,\Ssetniability Proceeding Cumnt Prafrcding Amortization 2017 2017

R e ~ b t a w Assets

1821nin 1823152, Under-recovered Fud Cos\ - West Virginia 67,331,556 67.331.556 23.566.045 23,566,045 18232?8. 1823396 1823377 Piant Rciimmeni Coils . Asra Retirement Obligaeon Costs 39.694.892 16.476.278 13.893.212 5.766.697

IX233S6. 1821347. Vcgefnlion Managemcnr Program - Wcsr Viigtnia 13,4i8.177 13.458.177 11.710.362 I 1.710.362

I :::E: I I I I I I I I I I 1823399 1823304 Under-Rccevered Transmsrsm Rate- Adpstmcnt Ciaus. Vuginia 32,63x,n61 - 11.423.321 1823078 Storm UelaBd Costs - Wcsi Virp ia 31,516.344 31.516.144 I i.o~o.7~11 I i.030.7211 1~.653,0s4 31.516.344 3 y r ; m

1823007 Postemploymcm Benefits IX,R4S,O36 8,030,077 6,595,763 2.810.527 1823148 Under-rccovercd Fuel Cosa - Vtisinia 21,427,819 - 7,499.737

182325 I Virsma Demand Response Program Costs 12.822.270 4.487.798 1823378 Pianr Rmrcmmt Costs - Materials and Supplies ~.094.1138 3,774.690 3.l82.913 1,321.141 1823392. Delayed Cusramci Rillmg - West Virginia 7,802,923 7.802,~23 2.731.023 2,731,1121 10.6~9.322 7,002,923 I year 1823393.

I82321 I IUndrr-Recovered tkkrred Wind Power Cosrs - Vigrnia 1,974,773 I I 691.171 1 I I I I I 1823389 IUincollected Coal Company Accounis - West V q p m 1,909,167 I l.909.167 I 668,208 I 668.208 I 790,000 1 1.909.167 I 3 yean 1823532 IIlcak Ikmand ReductionEnergy Effhcncy - W a r Virginia I 1,468,253 1 . 4 6 8 , ~ ~ I st3.889 I 513.889 I 1 I ! I

1 I823000 !Under-Recovered Ohm-Related Cortr I I 431,570 I I I I I I

Case No IX-0646-E-427 CAD 6 C-29 Aiiachmcnr I

rage 2 of5

1823137, IX23I3X. 1823139 1 821000 1823381

Appalachian Power Campan) Regulatory A s @ December31,2017 Care No. 18-0646-E42T

Errraordinaiy I'ropcrry lusseb - W E I ~ Virginia 79,122 79,122 27.693 21.691 Under-recovered Fi,el Costs - Commonwealrh of Virginia 67,809 23.733

c-29. I I Item 8. I I Item*. I Iterne. 1 Item E . I Itenp. I Item h. 1 Itemh. 1

Regulatory Arset Wemt Virginia Amaunt Included in ADIT Amount Wert Virginia Remaining West

West Virginia Total Company Jurisdictional Sham West Virginia 13- Included in West Anniial West Unnmrtimd Balance Virginia Total Company Jurisdictional Sham ADIT Related of ADIT Related to month Average Rate Virginia 13-month Virginia Retail of Regulatory Asset Amortization Period

Reg~latary of Regulatory to Regalalory Regulatory Bare in Current Aversgc Rate B s x in Jurisdictional BS of Decemhrr 31. 8s af December 31, Regulatory AsseURegulatory Liability Asetniability ArseULisbility AsseULiLiability Ansetnisbility Proceeding CurrentPraceeding Amnrtization 2017 2011

I I I I I I

'roliii ~eguiatoiy AWLS $ 662.734.669 $ 187,500,415 6 231.724.155 I 135.597.453 S R6.312,98O 5 30.209543 $ 36,677.016 $ 139.068.256

Case No 38-06116-8-427 CAD 6C-29 Aitachmmt 1

page 3 7

2543001, 2544001. 2 ~ 4 4 0 0 ~ . I 823301. i8233l12 2540047 2543219

2540218, 2540217.

~ 5 4 0 2 1 ~

C-29. I Item e. Item . Item h. Item h. I Itern a. I I 1tema. I lteme. I I g 1 I j

IncomeTares. Nei xzn.27n.m 156.406.943

Iinreal~red Gam on Forward Comnutrnrnl~ 9,505329 4, i3O.215 Over-Recovered Customer Rate Relid - West Virginia 6.474.278 6.474.278 tncrgy BfIicrmcy Rale Adpslmeni Ciaitre - Virginia z,no7,zo8

Case No lX-0646-C-42T CAD 6 C-29 Ali.xhmenc I

Page 4 "i5

1823152 1823?73 3823165 I823078 1X21392, 1823393. I 823415 1813299 1821512 IX2?li0.

Wheeling Power Company Regulatory Asses December31, 2017 Case No. 18-OM6-E-42T

Under-rwowred Fuel Costs 5 21,879,095 $ ?1,87Y,095 6 7.651.683 5 7,651,683 $ - 6 - $ . 5 Mitchell PlmITrmshr 11,756,395 11,756,395 6,214,138 6.214.738 11,756,395 6,214,138 169,216 17.756.395 23 yeais Peorion Funded Staius 5,989.514 5.989.514 2.006.330 2,096,330 Storm Related Cost? 1.617.125 1,617,725 566.204 566,204 669,404 1.617,725 3 yeais

7

West Vtrgmir Delayed Customer Billing 566,363 566.363 198,227 198,227 856.607 566,363 I y a r

Medicare Suhsidy 27 1.1 63 271,163 94.907 94.907 Peak Demdnd Rcductmnfihcr~y Eificcmey Program 1711.652 170.652 59.728 59,728 Vsgeiatron Mnnaprmmr Program 83.040 ~3,040 29,064 29,064

IXZi390. 1823391. 1x23399 1821ooo 1823233

Extraordtnary Properry 1.oises 49,030 49,030 17.161 17.161 Deferred Scverencc Costs 23.534 23.534 8.237 8.211 94,135 23.534 I year

Toial REg"Ia1"ry Asscis 5 48,406,511 $ 48,406.511 $ 16,942,279 5 16,942,279 6 17,156,395 5 6214,738 5 2.389.382 5 19.964.017

Wheeling Power Company Regularory Liahilities December 31,2017 Case No. 18-0646-E4ZT

Reeulatorv Liabilities

2543Ol11. 2544001, 1823301. 1821302 25401 I8 2540214 2540047

Case No 18-0646-k-42T CAD 6 C-29 Aiiachmeni I

ragesiirs

Income Taxes, Net 5 66,549,324 $ 66,549,324 I - $ - 6 , I - 5 s

Pccak Demand Reduciion/I.:neqyEfacirncg 4,238.93h 4.23R.936 Vrgelarian Managrmeni Program 1,283,547 1,283,547 , Unrealized Gain on Fowdrd Cammilmenis i . n i 4 . 1 7 ~ l,OI4.17X I

Tirial Regulatory 1.iahilitte.i P 73.085.985 I 73.085.985 I $ - 5 - $ - 6 I

A P P ~ A C H I ~ POWER COMPANY & WHEELING POWER COMPANY


Request D-8

Has APCo or WPCo added any large commercial or industrial customers since December 31, 20 17?

a. If so, list the customers (can be by code to address confidentiality concerns) and identify the metered sales and revenues related with such customer additions.

Response D-8

No.

a.) NA


WEST VIRGINIA CASE NO. 18-0646-E-42T SIXTH MQUEST FOR I N F O R ~ T I O N - CAD

Request D-9

Have any of APCo's or WPCo's large commercial or industrial customers told the Companies about expanding operations or increasing electric purchases during 20 17 or in 20 18 to date?

a. If so, list the customers (can be by code to address confidentiality concerns) and identify the metered sales and revenues related with such customer increases in demand or usage.

Response D-9

Yes.

a. One LCP Transmission voltage customer has identified a kW demand increase of between 13,000 and 17,000 kW in the summer of 2018. To date an increase of approximately 14,500 kW of metered demand has been observed for this customer. The customer's average load factor has been 86%. The applicable base rate tariffs for calculating the potential base rate revenue increase are publicly available.

One IP Transmission voltage customer who went bankrupt during the test year, and was sold, has recently increased its usage in July and August of 2018 to 6,104,000 kWh and 8,904,000 kWh, respectively. This customer had been using on average 2,000,000 kWh per month after it entered bankruptcy. The applicable base rate tariffs for calculating the potential base rate revenue increase are publicly available.

Please also refer to the Companies' response to Staff 1-8.

APPALACHIAN POWER COMPANY & W H ~ E ~ I N G POWER COMPANY


Request D-10

Have any of APCo's or WPCo's large commercial or industrial customers told the Companies about closing operations or decreasing water purchases during 20 17 or in 20 1 8 to date?

a. If so, list the customers (can be by code to address confidentiality concerns) and identify the metered sales and revenues related with such customer changes in demand and/or usage.

Response D- 10

Yes.

a. Special Contract Letter Designation-G. Please see Staff 1-006, Attachment 1, for the requested load reduction information.

Additionally, a General Service Subtransmission voltage customer terminated its service in July of 2018. Its average usage was 9,300,000 kWh annually and 1,870 kW of monthly on-peak billing demand. The applicable base rate tariffs for calculating the potential base rate revenue increase are publicly available.



Request E-44

Amortization Expense. Refer to Attachment 1 from the response to CAD-2-E-38 and Statement G, Adjustment No. 16-TD from the Companies filing.

a. For WPCo, please explain fully and in detail what the Delayed Customer Billing relates to and state why it had an unamortized balance of negative $4,298 negative unamortized balance as of July 31,2018.

b. Pursuant to part "a", what was the unamortized balance related to WPCo's Delayed Customer Billing as of December 3 1,201 7?

c. Regarding the APCo storm costs, please reconcile the test year amortization amount of $15,653,054 shown on Attachment 1 to the $2,611,808 that APCo removed from test year cost of service with Statement G, Adjustment No. 16-TD. Identify, quantify and explain each reconciling item.

Response E-44

a. The Delayed Customer Billing regulatory asset is the $25 million deferred residential rate increase plus carrying charges that the Commission approved in Case No. 14-1 152-E-42T to be amortized and collected over 24 months beginning July 1,2016. The negative $4,298 balance at July 3 1, 201 8 reflects a slight over-recovery of the WPCo portion of this regulatory asset in which the 24-month recovery and amortization period was completed on June 30, 2018. Also as shown on CAD 2 E-38 Attachment 1, APCo had an under-recovery balance of $570,865 related to this same $25 million deferred residential rate increase plus carrying charges at July 3 1, 201 8. The Commission determined in Case No. 16-0179-E-T-PC that at the end of the 24-month amortization period, any over- or under-recovery of the deferred rate increase should be trued up in a future ENEC proceeding.

b. Refer to the Companies' response to CAD 6 C-29 Attachment 1 for WPCo's unamortized balance related to the Delayed Customer Billing regulatory asset at December 3 1,201 7.

c. The $15,653,054 of test year amortization of deferred storm costs for APCo as shown on CAD 2 E-38 Attachment 1 consists of $2,611,808 of deferred 2009 storm costs and $13,041,246 of deferred 2012 storm costs. As shown in Statement G for Adjustment 16-TD, the $2,611,808 of deferred 2009 storm costs has been removed from the requested cost of service since the 7 year amortization of such deferred costs ended in March 20 18. Also, Statement E workpapers, page 10 of 131, line no. 455, shows that the $2,611,808 of deferred 2009 storm costs is adjusted out and no amortization of such costs is being requested in the going-level cost of service.

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