Schedule ll-D-2.7 AEPSC Page 29 of 56 - Texas

Schedule ll-D-2.7 AEPSC

Page 29 of 56

PUBLIC UTILITY COMMISSION OF TEXAS

AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION

II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES

TEST YEAR ENDING 12/31/2015

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Line FERC Cost Vendor Purpose Recurring/ Month Service

No. Acct. Type Non-Recurring Last Incurred Total

1261 Recurring Dec-I5 6,480 1262 HANINGER, ROSE Vanous Services Recurnng Jul-15 8 1263 Recurring Aug-15 8 1264 HEFFLEY, ROY Secunty Services Recurnng May-I5 748 1265 Various Services Recumng Jul-15 (760) 1266 HEWLETT PACKARD ENTERPRISE COM Software - Maintenance Recumng Nov-15 45 1267 HEWLETT-PACKARD CO Software - Maintenance Recumng Nov-15 26 1268 HUMAN SYSTEMS DEVELOPMENT Talent Acquisition services Recumng Feb-15 222 1269 Recut-I-mg Mar-15 90 1270 Recurring Apr-15 64 1271 Recurring May-15 75 1272 Recurring Jul-15 199 1273 Recurring Sep-15 242 1274 R.ecumng Oct-15 99 1275 Recurring Dec-I5 184 1276 IBM CORP Software Support Recumng Jul-15 716 1277 IDEGY INC Vanous Services Recumng Feb-15 3 1278 Recumng Jan-15 93 1279 IHS GLOBAL INC Software Services Recurring Feb-15 3,288 1280 Recurring Jun-I5 2,965 1281 IMPAC Various Services Recurring Apr-15 10 1282 INFOBIND SYSTEMS INC Office Supplies and Services Recumng Mar-15 16 1283 Recurring Nov-15 7 1284 JC ENTERTAINMENT Information Technology Services Recurring Sep-15 50 1285 JP MORGAN CHASE CORPORATE CARD AC Conference Expenses Recurring Mar-15 11 1286 Recumng Jun-15 22 1287 Office Supplies and Services Recurring Oct-15 48 1288 Software Services Recumng Jun-15 20 1289 Recurring Jul-15 28 1290 Recurring Aug-15 27 1291 Recurnng Nov-15 37 1292 Recurring Dec-15 22 1293 Miscellaneous Business Expense Recumng Jan-15 18 1294 Recurring Apr-15 58 1295 Recumng May-15 71 1296 Recurring Jul-15 12 1297 Recumng Dec-15 89 1290 Safety Equipment Purchases Recumng Apr-I5 25 1299 Training Expenses Recumng Mar-15 14 1300 Recurring Apr-15 37 1301 Recurring Jul-15 1 1302 Recurring Aug-15 53 1303 Recurring Sep-15 28 1304 Recurring Nov-15 5 1305 Business Meeting Expenses Recurring Sep-15 27

Schedule ll-D-2 7 AEPSC

Page 30 of 56


AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES


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1306 Recurnng Dec-I5 1,001 1307 Busmess Travel Recunnng Feb-15 1308 Recunnng Apr-I5 1309 Recurnng Aug-15 2 1310 Recurnng Dec-15 34 1311 Memberships/Dues/Subscriptions Recumng Mar-15 26 1312 Recurring Jan-I5 5 1313 KELL PAINTING AND DECORATING Various Services Recumng Nov-15 38 1314 KING BUSINESS INTERIORS INC Office Intenors Recurnng Feb-15 1 1315 Recumng Mar-I5 33 1316 Recurring Apr-15 16 1317 Recurring May-I5 37 1318 Recumng Jun-15 63 1319 Recurring Jul-15 206 1320 Recurring Aug-15 566 1321 Recumng Oct-15 236 1322 Recurnng Nov-15 30 1323 Recumng Dec-15 403 1324 KIPLINGER WASHINGTON EDITORS INC Office Supplies and Services Recumng Jul-15 265 1325 KIRWAN INSTITUTE FOR THE STUDY OF Professional Services Recumng Aug-15 94 1326 LEADERPROMOS COM Professional Services Recumng Mar-15 67 1327 Recurring Jan-15 45 1328 Recurring Jun-I5 856 1329 Recurring Jul-15 46 1330 Recumng Dec-I5 90 1331 LEXISNEXIS MATTHEW BENDER Professional Services Recurring Dec-15 24 1332 LIBRARY SERVICES INC Vanous Services Recumng Feb-15 31 1333 Recurring Mar-15 31 1334 Recurring Jan-15 31 1335 Recurring Apr-I5 32 1336 Recurring May-15 32 1337 Recurring Jun-15 32 1338 Recurring Jul-15 33 1339 Recurring Aug-15 33 1340 Recurring Sep-15 33 1341 Recurring Oct-15 33 1342 Recurring Nov-15 33 1343 Recurring Dec-15 33 1344 LISTONS PAINTING INC Professional Services Recurnng Jul-15 38 1345 Recurring Aug-15 10 1346 Recumng Dec-15 87 1347 MANAGING EDITOR INC Professional Services Recumng Aug-15 1,971 1348 MARRIOTT COLUMBUS AIRPORT Various Services Recumng Jul-I5 (1,127) 1349 Parking Services Recumng Feb-I5 1,115 1350 MARTIN LUTHER KING JR Miscellaneous Business Expenses Recurring Feb-15 34


Page 31 of 56


AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES


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No. Acct. TYPe Non-Recurring Last Incurred Total

1351 Recurring Nov-I5 25 1352 MCCLINTOCK, JEAN S Staffing Services Recumng Jun-15 92 1353 Recuning Jul-15 103 1354 Recurring Aug-15 290 1355 Recurring Sep-15 94 1356 Recuning Oct-15 108 1357 Recurring Nov-I5 113 1358 Recurring Dec-15 209 1359 MCDONALD-CARTER SHARPENING SERVI, Engineenng Services Recumng Jan-15 8 1360 Recurring May-15 6 1361 Recumng Aug-15 14 1362 Recumng Sep-15 4 1363 Recurring Oct-15 3 1364 MICROEDGE LLC Software Services Recumng Feb-I5 1,284 1365 Recumng Jul-15 268 1366 Recumng Nov-15 80 1367 MID-CITY ELECTRIC CO Utilities Recurring Nov-15 33 1368 MID-STATE LITHO INC Building Maintainence Recumng Mar-15 58 1369 Recurring Aug-15 181 1370 MONTGOMERY COUNTY OH Professional Services Recumng Sep-15 4 1371 MS CONSULTANTS INC Professional Services Recurring May-15 359 1372 Recurring Oct-15 177 1373 NATIONAL RECORDS CENTERS INC Staffing Services Recumng Mar-15 2,027 1374 Recuning Jan-15 1,994 1375 Recurring Apr-I5 4,106 1376 Recurring May-15 2,185 1377 Recurring Jun-15 2,067 1378 Recurring Sep-15 4,461 1379 Recurring Oct-l5 2,150 1380 Recurring Dec-I5 6,386 1381 NAVEX GLOBAL INC Training Expenses Recumng Mar-15 31 1382 Reclining Sep-15 1,486 1383 NAVIGATOR MANAGEMENT PARTNERS LI Staffing Services Recumng Dec-I5 1,174 1384 NEIBERT, SETH Secunty Services Recurring May-15 13 1385 NEOPOST Staffing Services Recurnng Feb-15 22 1386 Recurring Aug-15 284 1387 Recumng Nov-15 104 1388 NETWORK & SECURITY TECHNOLOGIES Professional Services Recumng Feb-15 6,092 1389 Recumng Mar-I5 5,061 1390 Recurring Apr-15 5,192 1391 Recurring May-15 8,119 1392 Recurring Jul-15 8,960 1393 Recurring Aug-15 2,755 1394 Recurring Sep-15 2,581 1395 Recurring Oct-15 3,311


Page 32 of 56





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1396 Recurnng Dec-15 2,731 1397 OHIO DESK COMPANY, THE Various Services Recurnng Oct-15 351 1398 PACER SERVICE CENTER Various Services Recurnng Nov-I5 6 1399 PEOPLECLICK INC Talent Acquisition services Recurnng Dec-15 1A91 1400 PEOPLEFACTS LLC Professional Services Recurring Dec-15 (0) 1401 Talent Acquisition services Recurnng Feb-15 4 1402 Recurring Mar- 15 21 1403 Recurring Jan-I5 2 1404 Recurring May-15 3 1405 Recurnng Jun-15 0 1406 Recurring Sep-15 115 1407 Recurring Nov-15 3 1408 PITNEY BOWES Equipment Rental Recurnng Dec-15 215 1409 PJS GROUP LLC Health and Safety Services Recumng Dec-15 710 1410 PLATTS Energy Services Recurnng Sep-15 107 1411 POST MASTERS Mail Services Recurring Nov-15 35 1412 Recurring Dec-15 51 1413 POSTMASTER Mail Services Recurring Jan-15 15 1414 Recurnng Jun-15 82 1415 Recurring Jul-15 16 1416 POSTMASTERS Mail Services Recurring Feb-15 17 1417 Recurring Mar-15 50 1418 Recurring Jan-15 40 1419 Recurring Apr-I5 34 1420 Recurring May-15 30 1421 Recurring Jun-15 37 1422 Recurring Jul-15 40 1423 Recurring Aug-15 37 1424 Recurring Sep-15 37 1425 Recurring Oct-I5 35 1426 PREMIER OFFICE MOVERS LLC Relocation Recurring Dec-I5 2 1427 PRESSTEK INC Office Supplies and Services Recurnng Feb-15 29

1428 Recurnng Jan-15 13 1429 Recurring Apr-15 116 1430 Recurring May-I5 35 1431 Recurring Jun-15 84 1432 Recurnng Jul-15 519 1433 Recuming Aug-15 18 434 Recurring Sep-15 61

1435 Recurring Oct-I5 36 1436 Recurring Nov-15 15 1437 PRICEWATERHOUSE COOPERS LLP Staffing Services Recumng Jul-15 1,240 1438 PROGRESSIVE BUSINESS PUBLICATIONS Office Supplies and Services Recurring Jan-15 18 1439 PURCHASE POWER Mail Services Recurring Jul-15 3 1440 QUEST BUSINESS CENTERS Conference Expenses Recurring Oct-15 1,729


Page 33 of 56

PUBLIC UTILITY COMMISSION OF TEXAS AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015

FERC 900 SERIES EXPENSES


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1441 RICOH USA INC Copier Services Recumng Feb-15 28 1442 Recurring Jan-15 84 1443 Recurnng Apr-I5 12 1444 Recurnng May-15 82 1445 Recurring Jun-15 16 1446 Recurnng Jul-15 23 1447 Recurnng Aug-15 1,378 1448 Recurring Sep-15 40 1449 Recurnng Oct-15 25 1450 ROYAL DOCUMENT DESTRUCTION INC Office Supplies and Services Recurnng May-15 13 1451 Recurring Aug-15 13 1452 Recurring Oct-15 27 1453 SENN DELANEY LEADERSHIP Professional Services Recurnng Mar-15 6,120 1454 Recurring Apr-15 370 1455 Recurring May-15 166 1456 Recumng Jun-15 218 1457 Recurring Jul-I5 368 1458 Recurring Aug-15 283 1459 Recurring Sep-15 81 1460 Recurnng Nov-15 225 1461 Recurring Dec-15 28,983 1462 SITEIMPROVE INC Software Services Recurnng Aug-15 603 1463 SNL FINANCIAL Professional Services Recumng Sep-15 3,773 1464 SODEXO INC & AFFILIATES Various Services Recumng Feb-15 124 1465 Recurring Mar-l5 146 1466 Recuiring Apr-15 26 1467 Recurring Jun-15 112 1465 Recurring Jul-15 36 1469 Recurring Sep-15 255 1470 SOUTHWEST POWER POOL Energy Services Recumng Oct-15 576 1471 STANDARD PRINTING COMPANY OF CAN1 Office Supplies and Services Recumng Mar-15 29 1472 STITES & HARBISON Professional Services Recurring May-15 70 1473 STOLLINGS, LINDA Health and Safety Services Recurring Jul-15 64 1474 STONEWALL COLUMBUS INC Memberships/Dues/Subscnptions Recumng May-15 434 1475 SYSTRENDS USA Professional Services Recumng Apr-I5 1,512 1476 Recurring Nov-15 2,076 1477 TECHNICAL OPERATIONS Information Technology Services Recumng Feb-15 22 1478 Recurring Jan-15 46 1479 TELVENT DTN Professional Services Recurring Feb-15 108 1450 Reclining Mar-15 108 1481 Recumng Jan-15 108 1482 Recurrmg Apr-15 108 1483 THOMSON REUTERS Professional Services Recurring Jul-15 52 1484 Recurring Oct-15 8 1485 THOMSON WEST Vanous Services Recurring Jun-15 35


Page 34 of 56

PUBLIC UTILITY COMMISSION OF TEXAS AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION

11-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES


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1486 Recurnng Nov-I5 25 1487 Recurnng Dec-15 22 1488 TOUCHSTONE MERCHANDISE GROUP Professional Services Recurnng Mar-15 3 1489 TRAVEL SOLUTIONS INC Travel Management Services Recumng Mar-15 1,316 1490 Recurring Jan-15 53 1491 Recurnng Apr-15 1,184 1492 Recurnng May-I5 1,889 1493 Recurnng Jul-15 919 1494 Recurnng Aug-15 1,284 1495 Recurring Sep- I 5 822 1496 Recurring Oct-I 5 1,085 1497 Recurring Nov-15 798 1498 Recurnng Dec-15 173 1499 UNITED PARCEL SERVICE Mail Services Recurnng Feb-15 401 1500 Recurnng Mar-15 398 1501 Recurring Jan-15 427 1502 Recurring Apr-15 513 1503 Recurring May-15 338 1504 Recurring Jun-15 507 1505 Recurnng Jul-15 354 1506 Recurring Aug-15 306 1507 Recurnng Sep-15 457 1508 Recurring Oct-15 490 1509 Recurring Nov-15 512 1510 Recurring Dec-I5 385 1511 UNITED PARCEL SERVICE INC Mail Services Recumng Oct-I5 6 1512 US POSTAL SERVICE Mail Services Recumng Jan-I 5 1,512 1513 Recurnng May-I5 1,637 1514 Recurring Sep-15 1,383 1515 Recurring Oct-15 350 1516 Recurnng Nov-15 65 1517 VANCE & RENZ LLC Staffing Services Recumng Oct-I5 241 1518 WESTERN STATES ENVELOPE & LABEL Mail Services Recurring Mar-15 258 1519 WHOS WHO PUBLISHING COMPANY Vanous Services Recurnng Feb-15 155 1520 Recurnng Oct-15 317 1521 WILDMAN BUSINESS GROUP INC Employee/vanous expenses Rccumng Feb-15 12 1522 Recurring Mar-15 12 1523 Recurring Jan-15 9 1524 Recurring Apr-I5 15 1525 Recurring May-I5 15 1526 Recurrrng Jun-I5 12 1527 Recurring Jul-l5 15 /528 Recurring Aug-15 9 1529 Recumng Sep-15 15 1530 Recurring Oct-I5 9


Page 35 of 56

PUBLIC UTILITY COMMISSION OF TEXAS AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES


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1531 Recurnng Nov-15 12 1532 Recurnng Dec-I5 12 1533 XEROX CORP Copier Services Recumng Feb-15 245 1534 Recurring Mar-15 5,481 1535 Recurnng Jan-15 2,874 1536 Recurnng Apr-15 5,049 1537 Recurnng May-15 4,261 1538 Recurnng Jun-15 3,672 1539 Recurnng Jul-15 3,204 1540 Recurnng Aug-I5 3,809 1541 Recurring Sep-15 2,371 1542 Recurring Oct-15 6,061 1543 Recurnng Nov-15 2,692 1544 Recurring Dec-15 5,361 1545 VARIOUS Professional Services Recurring Jan-15 985 1546 Various Services Recumng Feb-15 57,721 1547 Recumng Mar-15 5,506 1548 Recurring Jan-15 3,365 1549 Recurring Apr-15 3,445 1550 Recurring May-15 (219) 1551 Recurring Jun-15 (34,527) 1552 Recumng Jul-15 4,473 1553 Recurring Aug-15 5,761 1554 Recurnng Sep-15 4,860 1555 Recumng Oct-15 15,882 1556 Recumng Nov-I5 8,395 1557 Recurnng Dec-I5 9,061 1558 Outside Services - Nonlabor, N DILENSCHNEIDER GROUP INC Professional Services Recumng Feb-15 9 1559 Recurnng Mar- 15 133 1560 Recurring Jan- 15 8 1561 Recurring Apr-15 6 1562 Recumng May-15 761 1563 Recurring Dec-15 117 1564 EMC CORP Software - Maintenance Recurring Jul-15 66 1565 Recurring Sep-15 571 1566 Recurring Oct-15 301 1567 EMC CORPORATION Software Services Recumng Nov-15 603 1568 Recurring Dec-I5 863 1569 NAVIGATOR MANAGEMENT PARTNERS Professional Services Recumng Dec-I5 71 1570 PREMIUMS & PROMOTIONS INC Vanous Services Recurring Jul-15 20 1571 R2 ENERGY SERVICES LLC Software Services Recurnng Nov-15 115 1572 Outside Services Software ABB ENTERPRISE SOFTWARE INC Staffing Services Recurnng May-I5 1,646 1573 OVERSIGHT SYSTEMS INC Software Services Recurring Jan-I5 6,393 1574 UNITED PARCEL SERVICE Mail Services Recurring Nov-15 2 1575 WORKIVA Software Services Recurring Mar-15 490


Page 36 of 56




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1576 VARIOUS Professional Services Recurring Feb-I5 605 1577 Recumng Mar-15 605 1578 Recumng Jan-15 2,141 1579 Recurring Apr-15 611 1580 Recurnng May-15 (75) 1581 Recurnng Jun-15 611 1582 Recurring Jul-15 627 1583 Recurring Aug-15 627 1584 Recurring Sep-15 932 1585 Recurring Oct-15 631 1586 Recurring Nov-15 355 1587 Recurnng Dec-15 631 1588 Outside Services Tax EARLY, CHARLES F Professional Services Recumng Sep-15 1,615 1589 Recurring Nov-15 79 1590 EDISON ELECTRIC INSTITUTE Professional Services Recurring Dec-15 689 1591 EXPERIS US INC Staffing Services Recurring Mar-15 1,347 1592 Recurnng Apr-15 4,462 1593 Recurring Jun-15 1,453 1594 PRICEWATERHOUSE COOPERS LLP Stafring Services Recurring Mar-15 913 1595 Recurring May-15 923 1596 Recurring Jul-15 944 1597 Recurring Sep-15 944 1598 PTX TECH LLC Staffing Services Recumng Oct-15 1,758 1599 TORRELL CONSULTING LLC Professional Services Recumng Mar-15 362 1600 Recurring May-15 96 1601 Outside Shop Svcs VARIOUS Vanous Services Recurring Feb-15 2 1602 Professional Svcs Exp Gen ACCESS MEDICAL CENTER Health and Safety Services Recumng Jan-15 6 1603 Recurring Apr-15 9 1604 Recurring Sep-15 6 1605 ACCUVANT INC Information Technology Services Recumng Sep-15 1,695 1606 ACL SERVICES LTD Professional Services Recumng Nov-15 942 1607 ADENA HEALTH SYSTEM Health and Safety Services Rccumng Feb-15 3 1608 Recurring Jan-I5 6 1609 ANALYZED DRUG TESTING Professional Services Recumng Sep-15 8 1610 ARTISTIC FLOWERS & A LITTLE SOMETHIl Professional Services Recumng Nov-15 3 1611 BANNER OCCUPATIONAL HEALTH AZ LLC Health and Safety Services Recurring May-I5 6 1612 BELLEFONTE PHYSICIAN SERVICES Professional Services Recurring Aug-15 66 1613 Recurring Sep-I 5 5 1614 BLOOMBERG FINANCE LP Software Support Recurnng Feb-15 428 1615 Recurring Mar-15 69 1616 Recurnng Jan-15 789 1617 Recurring Apr-15 434 1618 Recurring May-15 434 1619 Recurring Jun-15 70 1620 Recurring Jul-15 821

Schedule 11-0-2 7 AEPSC

Page 37 of 56


AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OIYTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES TEST YEAR ENDING 12/31/2015

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1621 Recurring Aug-15 446 1622 Recurnng Sep-15 71 1623 Recumng Oct-15 458 1624 Recurring Nov-15 451 1625 BLUEFIELD CLINIC COMPANY LLC Professional Services Recurring Feb-15 4 1626 Recurring Jan-15 4 1627 Recurring Oct-15 10 1628 BLUEFIELD REGIONAL MEDICAL CENTER Health and Safety Services Recumng Feb-15 5 1629 Recurring Mar-15 6 1630 BRAINSTORM MEDIA Professional Services Recumng Jan-15 1,140 1631 BROADCAST MUSIC INC Professional Services Recumng Feb-15 68 1632 BROCKMEYER, DAVID Professional Services Recurring Nov-15 136 1633 BUCHANAN GENERAL HOSP Health and Safety Services Recumng Mar-15 5 1634 BUCYRUS COMMUNITY HOSPITAL Health and Safety Services Recumng Feb-15 3 1635 CAM TALENT Talent Acquisition services Recurring Jan-15 152 1636 CAPGEMINI AMERICA INC Professional Services Recurring Nov-15 16,842 1637 Staffing Services Recumng Feb-15 9,363 1638 Recurring Mar-15 36,583 1639 Recumng Apr-15 20,691 1640 Recurring May-I5 6,898 1641 Recurring Jun-15 47,024 1642 Recurring Jul-15 42,168 1643 Recurring Aug-15 11,275 1644 Recurring Sep-15 42,941 1645 Recurring Oct-15 12,514 1646 Recurring Dec-15 68,876 1647 CARE TODAY URGENT HEALTH Health and Safety Services Recumng Oct-I5 3 1648 C-HEALTH OF LEBANON Health and Safety Services Recumng Jan-15 5 1649 Recurring Aug-l5 5 1650 Recurring Sep-15 9 1651 Recurring Nov-15 5 1652 Recurring Dec-15 9 1653 CHODOSH, THOMAS B DO PA Health and Safety Services Recumng Feb-15 3 1654 Recurring Mar-15 4 1655 Recumng Jan-15 3 1656 Recurring Apr-I5 8 1657 Recumng May-15 3 1658 Recurring Jun-15 7 1659 Recurring Jul-15 13 1660 Recurring Aug-15 6 1661 Recurrmg Sep-15 8 1662 Recurring Oct-15 10 1663 Recurring Nov-15 3 1664 CLINICS OF NORTH TEXAS LLP Professional Services Recumng Apr-15 16 1665 Recurring Sep-15 19


Page 38 of 56

PUBLIC UTILITY COMMISSION OF TEXAS AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES


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1666 Recurring Oct-15 4 1667 COALFIELD HEALTH CENTER Health and Safety Services Recurring Aug-l5 9 1668 Recurring Oct-15 6

1669 COMMUNICATION COUNSEL OF AMERICA Professional Services Recurring Jan-15 115 1670 Recurring Apr-15 276 1671 CONCENTRA MEDICAL CENTERS Health and Safety Services Recumng Apr-I5 16 1672 Recumng Oct-15 13 1673 COOPER CLINIC OCCUPATIONAL MEDICEN Professional Services Recumng Oct-15 16 1674 COPYRIGHT CLEARANCE CENTER INC Professional Services Recumng Mar-15 7,062 1675 CORPORATE EXECUTIVE 130ARD Professional Services Recumng Nov-15 2,202 1676 CQ-ROLL CALL INC Professional Services Recurring Dec-15 587 1677 CREATIVE GROUP Professional Services Recumng Jan-15 754 1678 CRUZ, DAVID H MD PA MR0 Professional Services Recurring Jun-15 4 1679 Recurring Oct-I5 5 1680 DATA CENTER SOLUTIONS INC Professional Services Recumng May-15 719 1681 DAVID W BANK MD INC Professional Services Recumng May-I5 7 1682 DDC ADVOCACY Professional Services Recumng Dec-15 17 1653 DDI CUSTOMER SERVICE INC Professional Services Recur-mg Jul-15 999 1684 DEVELOPMENT DIMENSIONS Training Expenses Recumng Mar-15 596 1685 DILENSCHNEIDER GROUP INC Professional Services Recumng Feb-I5 4,455 1686 Recurring Mar-15 4,455 1687 Recurring Jan-15 4,457 1688 Recurring Apr-I5 4,518 1689 Recurring May-15 4,518 1690 Recurring Jun-15 4,518 1691 Recurring Jul-15 4,638 1692 Recurring Aug-15 4,638 1693 Recurnng Sep-I5 4,638 1694 Recurring Oct-15 4,688 1695 Recurring Nov-15 4,688 1696 Recurring Dec-15 4,688 1697 DISA INC Professional Services Recurnng Jun-15 9 1698 Recurring Oct-15 5 1699 Recumng Dec-15 5 1700 DOCTORS EXPRESS ROANOKE Professional Services Recumng Mar-l5 11 1701 Recumng Oct-15 5 1702 Recurring Nov-15 11 1703 DONADIO, PATRICK Staffing Services Recumng Aug-15 535 1704 DR BOSE INDUSTRIAL & FAMILY MEDICEN Professional Services Recumng Aug-15 4 1705 DRUG TESTING USA Professional Services Recurring Feb-15 707 1706 Recurring Jan-15 548 1707 Recurring May-15 4 1708 EDISON ELECTRIC INSTITUTE Professional Services Recumng Oct-15 7 1709 ELECTRA MEDICAL CLINIC Health and Safety Services Recumng Jul-15 4 1710 EMC CORP Professional Services Rearming May-15 1,853


Page 39 of 56





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Lme FERC Cost Vendor Purpose Recurring/ Month Service


1711 Recurring Jun-I5 6,636 1712 Recurring Jul-15 32,585 1713 Recurring Aug-15 8,524 1714 Recurring Sep-15 13,719 1715 Recurring Oct-15 3,585 1716 Recurring Nov-15 3,350 1717 Recurring Dec-I5 (21,040) 1718 EMC CORPORATION Professional Services Recumng Jul-15 3,315 1719 Recurring Nov-15 16,088 1720 Recurring Dec-I5 5,662 1721 EQUILAR Professional Services Recumng Aug-15 752 1722 ERNST & YOUNG Professional Services Recumng Mar-15 1,137 1723 Recurring Jan-15 3,801 1724 Recurring Nov-15 10,597 1725 EXECUTIVE ELEMENTS EXECUTIVE COAC Professional Services Recumng Jul-15 788 1726 Recurring Dec-15 795 1727 EXPRESS CARE Professional Services Recurring May-15 11 1728 EXPRESS CARE OF OCALA INC Professional Services Recurring Dec-15 8 1729 FAMILY CARE CENTER LLC Professional Services Recumng Aug-15 6 1730 Recurring Dec-15 13 1731 FAMILY CLINIC OF NASHVILLE PA Professional Services Recumng May-15 6 1732 Recurring Dec-15 6 1733 FAMILY MEDICAL WALK-IN CLINIC Health and Safety Services Recurring Feb-15 59 1734 Recurring Jan-15 87 1735 Recurring May-15 48 1736 Recurring Jun-15 51 1737 Recurring Jul-15 49 1738 Recurring Sep-15 161 1739 FIRST ASSIST ABINGDON Professional Services Recumng May-15 8 1740 Recurring Jun-15 9 1741 FIRST MEDICAL URGENT FAMILY CARE Cl Health and Safety Services Recumng Nov-15 6 1742 FORSYTHE SOLUTIONS GROUP INC Professional Services Recurring Sep-I5 7,983 1743 Recumng Dec-15 254 1744 FOX RURAL HEALTH CLINIC Health and Safety Services Recurring Jul-15 31 1745 GABBIE MEDICAL CLINIC Health and Safety Services Recumng Jun-15 5 1746 GALLUP INC Professional Services Recurnng Apr-I5 136 1747 Recurring May-I5 63 1748 Recurring Jun-15 154 1749 Recurrmg Aug-15 41 1750 Recurring Oct-15 5,689 1751 Recurring Dec-15 183 1752 GENESIS OCCUPATIONAL HEALTH SV Health and Safety Services Recumng Mar-15 26 1753 Recurring Apr-I5 21 1754 Recurring May-15 26 1755 Recurring Jun-15 11


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11-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES TEST YEAR ENDING 12/31/2015

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1756 Recurnng Sep-15 57 1757 Recurring Nov-15 4 1758 Recurnng Dec-I5 8 1759 GOOD SHEPHERD OCCUPATIONAL MEDIC Professional Services Recurnng Feb-15 9 1760 Recurnng Jun-15 12 1761 Recurnng Jul-15 22 1762 Recurring Aug-15 8 1763 Recurring Dec-15 5 1764 GRIFFIN, ARCHIE M Professional Services Recumng Oct-15 340 1765 HACKETT GROUP Professional Services Recumng Sep-15 5,031 1766 HACKNEY & HENSLEY CHIROPRACTIC CE Professional Services Recumng Sep-15 12 1767 Recurring Oct-15 6 1768 HEALTHCARE EXPRESS LLP Health and Safety Services Recumng Feb-15 21 1769 Recurring Mar-15 31 1770 Recurrmg Jan-15 9 1771 Recurring May-15 5 1772 Recumng Jun-15 21 1773 Recurring Jul-15 31 1774 Recurring Aug-15 11 1775 Recurring Oct-15 5 1776 Recurring Nov-I5 10 1777 Recurring Dec-15 20 1778 HEALTHWORKS-WNY LLP Health and Safety Services Recurring Apr-I5 4 1779 HEYMAN TALENT INC Professional Services Recurring Jan-15 514 1780 HOLSTON MEDICAL GROUP Health and Safety Services Recurnng Apr-15 7 1781 IBIS CONSULTING GROUP INC Professional Services Recurring May-15 599 1782 Recurring Jul- 15 302 1783 IBM CORP Software Support Recurring Oct-15 21,708 1784 Recurring Nov-15 356 1785 Recumng Dec-I5 97,835 1786 ICE BENCHMARK ADMIN LTD Professional Services Recumng Feb-15 548 1787 INSIGHT GLOBAL INC Staffing Services Recurring Jun-I5 473 1788 Recurring Jul-I5 2,764 1789 Recurring Aug-I5 4,182 1790 Recurring Sep-15 2,267 1791 Recurring Oct-15 1,893 1792 Recurring Nov-15 1,877 1793 Recurring Dec-15 474 1794 ITRON INC Professional Services Recumng Mar-15 1,292 1795 KING ARTS COMPLEX Professional Services Recurring Mar-15 43 1796 KINGS DAUGHTERS MEDICAL CENTER Health and Safety Services Recumng Apr-15 3 1797 LAKE REGION HEALTHCARE Health and Safety Services Recumng Jan-15 7 1798 LEXIS NEXIS Professional Services Recurnng Feb-15 170 1799 Recurring Mar-15 273 1800 Recurring Jan-15 265


Page 41 0 56


FERC 900 SERIES EXPENSES TEST YEAR ENDING 12/31/2015

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7


No. Acct. Type Non-Recurnng Last Incurred Total

1801 Recurring Apr-15 244 1802 Recurnng May-I5 257 1803 Recurnng Jun-I5 226 1804 Recurring Jul-15 271 1805 Recurnng Aug-15 373 1806 Recumng Sep-15 253 1807 Recurnng Oct-I5 183 1808 Recumng Dec-15 383 1809 LGH PULASKI OCCUPATIONAL HEALTH SI Health and Safety Services Recumng Apr-I5 2 1810 LONGVIEW OCCUPATIONAL MEDICAL CL1 Health and Safety Services Recumng Jul-15 3 1811 MARFA COMMUNITY HEALTH CLINIC Health and Safety Services Recumng Oct-15 12 1812 MEDEXPRESS URGENT CARE PC PENNSYL Professional Services Recurring Jun-15 1813 MEDWORKS OCCUPATIONAL MEDICINE Professional Services Recumng Jul-15 8 1814 Recurring Sep-15 13 1815 MERCY MEDICAL CENTER Health and Safety Services Recumng Dec-15 8 1816 MERCY OCCUPATIONAL HEALTH TIFFIN Health and Safety Services Recumng Feb-I5 10 1817 MOORE, RICHARD H MD Professional Services Recumng Aug-15 11 1818 NAVIGATOR MANAGEMENT PARTNERS Professional Services Recumng Feb-I5 1,541 1819 Recurring Jun-15 3,285 1820 Recurring Sep-15 2,879 1821 Recurring Oct-15 1,879 1822 Recurring Nov-15 2,829 1823 Recurring Dec-I5 3,880 1824 NAVIGATOR MANAGEMENT PARTNERS LI Staffing Services Recurring Mar-15 1,652 1825 Recurring May-15 3,042 1826 Recurring Jun-I5 4,723 1827 Recumng Jul-15 2,589 1828 Recurring Aug-15 (3,372) 1829 NETWORK9 Professional Services Recurring Sep-15 738 1830 Recurring Dec-15 313 1831 NOVA HEALTHCARE PA Health and Safety Services Recurring Aug-15 5 1832 OCCUMED HEALTH CENTER Health and Safety Services Recumng Sep-15 4 1833 OCCUMED LLC Professional Services Recumng Mar-15 41 1834 Recurring Apr-15 56 1835 Recumng Oct-15 18 1836 Recurring Dec-15 9 1837 OCCUMEDTX-ABILENE DIAGNOSTIC CLIN Professional Services Recuning May-15 61 1838 Recurring Jul-15 6 1839 Recurrmg Aug-15 11 1840 OCCUPATIONAL HEALTH CENTERS OF OH Health and Safety Services Recumng Jun-15 5 1841 OCCUPATIONAL HEALTH CENTERS OF TH Health and Safety Services Recurring Feb-I5 22 1842 Reclining Mar-15 16 1843 Recurring Jan-15 21 1844 Recurring Apr-15 25 1845 Recurring May-15 8


Page 42 of 56




2

3

4

6

7


No. Acct. Type Non-Recurring _ Last Incurred Total

1846 Recurring Jun-15 7 1847 Recurnng Jul-15 30 1848 Recurring Aug-15 25 1849 OCCUPATIONAL HEALTH CNT FOR OCCUF Health and Safety Services Recurnng Feb-15 4 1850 Recurring Sep-15 16 1851 OHIO VALLEY MEDICAL CENTER INC Health and Safety Services Recumng Feb-15 4 1852 OHIO VALLEY PHYSICIANS Professional Services Recumng Mar-I 5 20 1853 PEOPLEFACTS LLC Talent Acquisition services Recumng Mar-15 0 1854 Recurnng Jan-15 2 1855 Recurring May-15 18 1856 Recurring Jun-15 510 1857 Recurnng Sep-15 885 1858 Recurring Oct-15 210 1859 Recurring Nov-15 9 1860 Recurrmg Dec-15 313 1861 PHYSICAL EXAMS INC Professional Services Recurnng Mar-15 5 1862 Recurring Jan-15 23 1863 Recurring Apr-15 5 1864 Recurring Jun-15 5 1865 Recurring Jul-15 35 1866 Recurring Aug-15 52 1867 Recurring Oct-15 24 1868 Recurnng Dec-15 9 1869 PHYSICIANS IMMEDIATE CARE NORTH CF Professional Services Recurring Apr-15 7 1870 PHYSICIANS TREATMENT CENTER Professional Services Recumng May-15 6 1871 Recurring Jul-15 6 1872 Recurring Dec-15 6 1873 PLEASANT VALLEY HOSPITAL Health and Safety Services Recumng Nov-15 5 1874 POMEROY IT SOLUTIONS SALES COMPAN. Professional Services Recumng Jul-15 645 1875 Recurring Aug-15 168 1876 POWLEDGE OCCUPATIONAL MED PC Health and Safety Services Recumng May-15 4 1877 Recurring Aug-15 4 1878 PRIMARY CARE CENTERS OF EASTERN KE Professional Services Recumng Jan-15 6 1879 Recurring Aug-15 6 1880 QUANTUM CORPORATION Professional Services Recurnng Jan-15 123 1881 R2 ENERGY SERVICES LLC Professional Services Recurring Feb-I5 530 1882 Recunnng Mar-15 162 1883 Recunnng Jan-15 152 1884 Recunnng Nov-I5 200 1885 RASI, ANTHONY D DO Professional Services Recurring Oct-15 27 1886 RED CLAY CONSULTING INC Staffing Services Recurring Feb-15 45,863 1887 Recurring Mai-15 40,958 1888 Recurring Jan-15 35,251 1889 Recurring Apr-I5 44,469 1890 Recurring May-15 (44,469)


Page 43 of 56




2

3

4

5

6

7



1891 Recurring Aug-15 2,238 1892 Recurring Dec-I5 132 1893 REFLECTIONS IN BLACK MUSEUM INC Professional Services Recumng Feb-15 124 1894 REGIONAL, THE Professional Services Recurring Mar-15 13 1895 Recurring Jan-15 10 1896 RIGHT MANAGEMENT INC Professional Services Recurring Apr-15 124 1897 RISDALL MARKETING GROUP LLS Professional Services Recumng Sep-15 527 1898 RITA J BRAUNECK LLC Professional Services Recurring Dec-I5 378 1899 ROYAL BANK OF SCOTLAND PLC Professional Services Recurring Feb-15 219 1900 Recurrmg Apr-15 214 1901 Recurring Jul-15 152 1902 SHAWNEE OCCUPATIONAL MEDICINE Professional Services Recurring Jan- I5 5 1903 SHREDDING SERVICES OF TEXAS INC Waste Management Recurring Apr-15 4 1904 SKEWES, W MATTHEW MD Health and Safety Services Retuning Jan-15 8 1905 SOUTHEASTERN EMERGENCY PHYSICIAN Health and Safety Services Recurring Mar-15 25 1906 Recurring Jan-15 35 1907 Recurring Jun-15 12 1908 Recurring Jul-15 6 1909 Recurring Oct-15 10 1910 SOUTHERN PLAINS MED CNTR Professional Services Recumng Jan-15 16 1911 Recurring Jun-15 11 1912 SPECIALTY TECHNICAL PUBLISHERS Professional Services Recurring Jan-15 796 1913 ST JOHN URGENT CARE CENTER Professional Services Recurring Feb-15 7 1914 Recurring Jan-15 16 1915 Recurring May-15 3 1916 Recurring Jun-15 3 1917 Recurring Sep-15 4 1918 SYSTRENDS USA Professional Services Recurnng Feb-15 504 1919 Recurring Mar-15 1,008 1920 Recurring Jan-15 225 1921 Recurring Aug-15 1,562 1922 Recurring Oct-15 1,008 1923 Recurring Nov-15 394 1924 Recumng Dec-15 1,004 1925 TEXAS ALCOHOL & DRUG TESTING SERVI Professional Services Recumng Jul-15 15 1926 TEXAS MEDCLINIC Professional Services Recurring Feb-15 2 1927 Recurring Apr-15 6 1928 THOMAS MEMORIAL HOSPITAL Health and Safety Services Recumng Mar-15 10 1929 Recumng Jan-15 13 1930 Recurring Sep- 15 13 1931 THOMSON REUTERS (MARKETS) LLC Professional Services Recurring Jan-15 1,080 1932 Recurring Apr-15 320 1933 Recumng Jul-l5 329 1934 Recuning Oct-15 332 1935 TOWERS WATSON DELAWARE INC Staffing Services Recumng Oct-15 204


Page 44 of 56


II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES TEST YEAR ENDING 12/31/2015

2

3

4

5

6

7



1936 TOWERS WATSON INVESTMENT SERVICE Professional Services Recumng Oct-15 606 1937 TRINITY WORK CARE Professional Services Recumng May-15 4 1938 TULSA MED CENTER Professional Services Recumng Mar-15 1939 TWIN FOUNTAINS WALK IN CLINIC Professional Services Recurring Jun-15 4 1940 UNITED PARCEL SERVICE Mail Services Recumng Feb-15 2 1941 Recurring Mar-15 3 1942 Recurring Jan-15 4 1943 Recurring Apr-15 5 1944 Recurring May-15 5 1945 Recurring Jun-I5 3 1946 Recurring Jul-15 1947 Recuning Aug-15 4 1948 Recurring Sep-15 1 1949 Recurring Oct-I5 9 1950 Recurring Nov-15 3 1951 Recurring Dec-I5 4 1952 URGENT CARE CLINIC OF ATOKA PC Professional Services Recumng Jan-15 8 1953 URGENT CARE OF GREEN COUNTRY Professional Services Recurring Oct-15 6 1954 US HEALTH WORKS MEDICAL GRP OH PC Health and Safety Services Recumng Apr-15 6 1955 Recurnng May-15 12 1956 Recurring Sep-15 25 1957 Recurring Nov-15 18 1958 Recurnng Dec-I5 12 1959 UVMC OCCUPATIONAL HEALTH Health and Safety Services Recumng Sep-15 9 1960 VALLEY DAY & NIGHT CLINIC Health and Safety Services Recurring Feb-15 14 1961 Recurnng Apr-15 5 1962 Recurring Aug-15 5 1963 Recurring Sep-15 5 1964 Recurring Oct-15 9 1965 Recurring Dec-15 5 1966 WELL AT WORK Professional Services Reclining Feb-15 7 1967 Recurring Dec-15 7 1968 WEST CENTRAL OHIO REGIONAL HEALTH Health and Safety Services Recumng Apr-15 19 1969 WEST TEXAS REHABILITATION CENTER Professional Services Recumng Mar-I5 3 1970 Recurring May-I5 7 1971 WHEELING HOSPITAL INC Health and Safety Services Recurnng Mar-15 5 1972 Recumng Apr-15 233 1973 Recurring Dec-15 208 1974 WORK HEALTH & SAFETY INC Health and Safety Services Recumng Feb-15 4 1975 Recurring Nov-15 4 1976 WORK HEALTH SOLUTIONS Health and Safety Services Recumng Sep-15 12 1977 WORK KARE OF WILLIS KNIGHTON Professional Services Recurnng Mar-15 22 1978 Recurring May-15 4 1979 Recunmg Jun-15 23 1910 Recurring Jul-15 5

Schedule II-D-2.7 AEPSC

Page 45 of 56


AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION 11-0-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES


1

2

3

4

5

6

7



1981 Recumng Sep-15 24 1982 Recurnng Oct-15 52 1983 WORKHEALTH Health and Safety Services Recumng Feb-15 9 1984 Recurnng Mar-15 11 1985 Recurring Apr-15 5 1986 Recurring Jun-15 23 1987 Recurring Sep-15 42 1988 Recumng Dec-15 4 1989 YELLOW CAB OF COLUMBUS Professional Services Recumng Jun-15 3 1990 VARIOUS Professional Services Recumng Feb-I5 15,665 1991 Recurring Mar-15 4,524 1992 Recurring Jan-15 3,301 1993 Recurrmg Apr-15 2,053 1994 Recurring May-15 1,793 1995 Recurring Jun-I5 (42,013) 1996 Recurrmg Jul-15 3,592 1997 Recurnng Aug-15 1,428 1998 Recurring Sep-15 19,554 1999 Recurring Oct-15 18,762 2000 Recurring Nov-15 3,849 2001 Recurring Dec-I5 169,802 2002 Software - Acquistion - Canned BLOOMBERG FINANCE LP Software Support Recurring Apr-15 103 2003 Recurring Jul-15 106 2004 Recuiring Nov-15 107 2005 MANIFEST SOLUTIONS CORP Staff-mg Services Recumng Jul-15 1,530 2006 SHI INTERNATIONAL CORP Information Technology Services Recumng Feb-I5 13 2007 Recuning Jan-15 31 2008 Recurring Jun-15 14 2009 Recurring Jul-15 0 2010 Recumng Aug-15 37 2011 Recurring Sep-15 2012 Recurring Oct-15 29 2013 TELVENT DTN Professional Services Recumng Apr-15 860 2014 UTILITIES INTERNATIONAL Utilities Recumng Aug-I5 433 2015 (blank) Information Technology Services Recumng Dec-15 6 2016 Software - Maintenance ACTUATE CORPORATION Software - Maintenance Recurring Dec-15 (3,374) 2017 LANDESK SOFTWARE INC Software - Maintenance Recumng Dec-15 18,847 2018 TABLEAU SOFTWARE INC Information Technology Services Recurring Nov-15 150 2019 VARIOUS Information Technology Services Recumng Dec-I5 (18,847) 2020 Temporary Staffing ACCOUNTEMPS Staffing Services Recurring Feb-15 299 2021 Recurring Mar-15 (1,370) 2022 Recurring Jan-15 423 2023 ACCOUNTING PRINCIPALS Staffing Services Recumng Feb-15 142 2024 Recurring Mar-15 273 2025 Recurring Jan-15 625

Schedule II-D-2 7 AEPSC

Page 46 of 56


11-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015



2

3

4



2026 Recurring Apr-I5 509 2027 Recunlng May-15 175 2028 Recunlng Jun-15 385 2029 Recunlng Jul-15 229 2030 Recumng Aug-I5 308 2031 Recurring Sep-15 301 2032 Recurring Oct-15 330 2033 Recumng Nov-15 207 2034 CAMELOT SERVICES INC Property Management Recurring Jun-15 81 2035 Recurring Jul-15 525 2036 Recurring Aug-I5 350 2037 Recurring Sep-15 411 2038 Recurring Oct-15 338 2039 Recumng Nov-15 355 2040 Recurrrng Dec-15 323 2041 FAHRENHEIT IT INC Staffing Services Recumng Nov-15 881 2042 Recurrrng Dec-15 646 2043 LEADINGEDGE PERSONNEL LTD Staffing Services Recurring Feb-15 969 2044 Recurring Mar-15 776 2045 Recurrrng Jan-15 378 2046 Recurring Apr-I5 2,316 2047 Recurring May-I5 713 2048 Recurring Jun-I5 213 2049 Recurring Jul-15 321 2050 Recumng Aug-I5 736 2051 Recurring Oct-I 5 524 2052 Recurring Nov-15 242 2053 Recumng Dec-15 1,197 2054 MANPOWER Staffing Services Recurring Feb-I5 666 2055 Recurring Mar-15 752 2056 Recurring Jan-15 702 2057 Recurring Apr-15 1,122 2058 Recurring May-I 5 714 2059 Recurring Jun-15 944 2060 Recurring Jul-15 793 2061 Recurring Aug-I5 770 2062 Recurring Sep-15 864 2063 Recurring Oct-I5 846 2064 Recurring Nov-15 913 2065 Recurring Dec-15 1,004 2066 PARTNERS ALLIANCE Staffing Services Recurring Nov-15 121 2067 Recurring Dec-15 329 2068 PROFESSIONAL CONSTRUCTION SERV Staffing Services Recumng Jul-15 11 2069 Recumng Aug-I5 41 2070 RANDSTAD ENGINEERING Staffing Services Recurring Mar-15 158

6


Page 47 of 56


11-0-2.7 OUTSIDE SERVICES EMPLOYED - 2015



3

4

5

6

7



2071 ROBERT HALF TECHNOLOGY Staffing Services Recumng Feb-15 117 2072 Recumng Apr-15 99 2073 Recumng May-I 5 1,097 2074 Recurring Jun-I5 306 2075 Recumng Jul-15 917 2076 Recumng Aug-15 458 2077 Recurring Sep-15 582 20711 Recurrmg Oct-15 456 2079 Recumng Nov-I5 391 2080 Recurting Dec-I5 541 2081 VARIOUS Staffing Services Recurring Mar- 15 22 2082 Recurnng Jun-15 1,384 2083 Recurnng Jul-15 42 2084 Recurnng Sep-15 92 2085 Recumng Nov-15 15 2086 Recurring Dec-I5 66 2087 Sublotal 2,187,748 2088 925 Professional Svcs Exp Gen JEWELL, GREGORY M MD LLC Professional Services Recurring Mar-15 897 2089 Recurring Jun-15 894 2090 Recurring Sep-15 912 2091 Recurring Dec-15 914 2092 OCCUMED LLC Professional Services Recurring Sep-15 9 2093 THOMAS MEMORIAL HOSPITAL Health and Safety Services Recut-mg Jan-15 13 2094 Subtotal 3,639 2095 926 Other Outside Services General FIDELITY INVESTMENTS Financial Services Recurring Feb-15 541 2096 JP MORGAN CHASE CORPORATE CARD AC Miscellaneous Business Expense Recurring Oct-15 17 2097 LIFE CARE ALLIANCE Health and Safety Services Recurring Jan-15 I I 2098 L1FECARE ALLIANCE Health and Safety Services Recurring May-15 22 2099 Recurring Jul-15 11 2100 Recurring Aug-15 55 2101 Recurring Sep-15 22 2102 Recurring Nov-15 22 2103 Recurring Dec-15 22 2104 PEOPLEFACTS LLC Talent Acquisition services Recumng Aug-15 9 2105 UNITED PARCEL SERVICE Mail Services Recumng Feb-15 1 2106 Recurring Mar-15 2 2107 Recurring Jan-15 3 2108 Recurring Apr-15 1 2109 Recurring May-15 3 2110 Recurring Jun-15 2 2111 Recurring Jul-15 2 2112 Recurring Aug-15 3 2113 Recurring Sep-15 1 2114 Recurring Oct- l5 4 2115 Reciering Dec-15 5

Schedule II-0-2.7 AEPSC

Page 48 of 56

PUBLIC UTILITY COMMISSION OF TEXAS AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES TEST YEAR ENDING 12/31/2015

2

3

4



2116 Professional Svcs Exp Gen PEOPLEFACTS LLC Talent Acquisition services Recurring Jun-15 6 2117 Subtotal 765 2118 928 Legal Services And Expenses DUGG1NS WREN MANN & ROMERO LLP Legal Services And Expenses Recurring Nov-15 1,656 2119 Other Outside Services General ADVANCED DISCOVERY INC Professional Services Recumng Jan-15 32 2120 CENTRAL PARKING SYSTEMS Parking Services Recurring Apr-15 9 2121 Recumng Oct-15 5 2122 EXPERGY Professional Services Recumng Jun-I5 1,171 2123 Temporary Staffing LEADINGEDGE PERSONNEL LTD Staffing Services Recurnng Feb-15 49 2124 Recurring Mar-15 16 2125 Recurnng Jan-15 124 2126 Recurring Apr-I5 53 2127 Recurring Jul-15 17 2128 Recumng Aug-15 164 2129 Recurring Oct-I 5 22 2130 Recumng Nov-15 49 2131 Recumng Dec-15 11 2132 Subtotal 3,377 2133 930 Contract Labor (General) DOCUSIGN INC Information Technology Services Recumng Oct-15 632 2134 J D POWER AND ASSOCIATES Staffing Services Recurring Dec-15 5,445 2135 MODERN GRID SOLUTIONS Staffing Services Recurnng Jun-15 3,800 2136 Recumng Oct-15 2,302 2137 Recurring Dec-15 5,138 2138 VARIOUS Staffing Services Recurring Jun-15 (3,800) 2139 Recurring Oct-15 (2,933) 2140 Recurring Dec-15 (5,138) 2141 Other Outside Services General BARTHA AUDIO VISUAL Software Services Recurring Jan-15 686 2142 FEDEX Mail Services Recurring Mar-15 19 2143 Recurring Oct-15 1 2144 Recurring Nov-I5 72 2145 Recurring Dec-15 5 2146 IPREO LLC Professional Services Recumng Feb-15 257 2147 Recurring Jan-15 257 2148 Recurring May-I5 261 2149 Recurring Aug-15 1,588 2150 Recurring Oct-15 270 2151 J D POWER AND ASSOCIATES Staffing Services Recumng Dec-15 10,374 2152 JP MORGAN CHASE CORPORATE CARD AC Miscellaneous Business Expense Recurring Mar-15 3 2153 Recumng Apr-15 4 2154 Recurring May-15 7 2155 Recurring Jul-15 6 2156 Recurring Sep-15 0 2157 Recurring Oct-15 3 2158 Business Travel Recurring Mar-I5 24 2159 Recumng Aug-15 31 2160 Reclining Oct-15 31


Page 49 of 56


II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015



3

4

5

6

7



2161 Memberships/Dues/Subscriptions Recumng Feb-15 5 2162 Recumng May-15 1 2163 Recumng Oct-15 10 2164 Recurring Dec-15 28 2165 MINDSET DIGITAL LLC Software Services Recumng Dec-15 2,415 2166 MOORE SYNDICATION INC Professional Services Recumng Jan-15 517 2167 NASDAQ OMX GROUP INC Professional Services Recumng Feb-I5 2,939 2168 Recurring Jan-15 278 2169 Recurnng Apr-15 150 2170 Recurring May-15 50 2171 Recurring Jul-15 154 2172 Recurring Oct-15 156 2173 Recumng Nov-15 413 2174 QUESTIONPRO INC Memberships/Dues/Subscriptions Recumng Aug-15 303 2175 RIVEL RESEARCH GROUP Financial Services Recumng Mar-15 171 2176 Recurring Jun-15 209 2177 Recurring Sep- 15 214 2178 Recurnng Dec-I5 216 2179 TALKPOINT Software Services Recurnng Oct-I5 105 2180 UNITED PARCEL SERVICE Mail Services Recumng Jan-15 20 2181 VARIOUS Various Services Recumng Feb-15 (3,200) 2182 Recurring Mar-15 (217) 2183 Recumng Jan-15 (555) 2184 Recurring Apr-I5 (154) 2185 Recurring May-15 (319) 2186 Recurring Jun-15 (209) 2187 Recurring Jul-15 (160) 2188 Recurnng Aug-l5 (1,619) 2189 Recurnng Sep-15 (214) 2190 Recurring Oct-15 (532) 2191 Recurring Nov-I5 (485) 2192 Recurrmg Dec-15 (2,637) 2193 Professional Svcs Exp Gen DONADIO, PATRICK Staffing Services Recurnng Apr-15 240 2194 Recurring May-I5 240 2195 IPS ENERGY USA INC Professional Services Recurring Feb-15 (3,946) 2196 MOORE SYNDICATION INC Professional Services Recumng Nov-15 3,476 2197 PEOPLEFACTS LLC Talent Acquisition services Recumng Jul-15 9 2198 PR NEWSWIRE ASSOCIATION LLC Professional Services Recumng Feb-15 45 2199 Recurring Mar-15 24 2200 Recurrmg May-15 463 2201 Recurring Jun-15 341 2202 Recurring Jul- 15 77 2203 Recurring Sep-15 3,692 2204 VARIOUS Professional Services Recumng May-15 (240) 2205 Recurring Jul-15 (9)

Schedule ll-D-2.7

AEPSC

Page 50 of 56


II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015 FERC 900 SERIES EXPENSES TEST YEAR ENDING 12/31/2015

2

3

5

6

7



2206 Software - Maintenance ARCOS INC Software - Maintenance Recumng Jun-15 29,690 2207 HEWLETT-PACKARD CO Software - Maintenance Recurring Feb-I5 617 2208 IPS ENERGY USA INC Software Services Recumng Feb-I 5 3,278 2209 Recurring Apr-15 (3,282) 2210 MACROSOFT INC Software Services Recurring Oct-15 4,248 2211 VARIOUS Information Technology Services Recumng Apr-15 2,724 2212 Recurring Jun-15 (12,371) 2213 Subtotal 46,713 2214 931 Other Outside Services General NEOPOST Staffing Services Recurring Jul-15 23 2215 PURCHASE POWER Mad Services Recumng Mar-15 362 2216 Recurnng Apr-I5 18 2217 Recurring Jul-15 17 2218 Recurring Aug-I5 (4) 2219 Recurring Nov-I5 22 2220 XEROX CORP Copier Services Recurring Apr-15 2 2221 Recurnng May-15 9 2222 VARIOUS Various Services Recumng Mar-15 (362) 2223 Recurnng Apr-15 (20) 2224 Recurring May-15 (9) 2225 Recurring Jul-15 (39) 2226 Reams% Aug-15 3 2227 Recurring Nov-15 (22) 2228 Subtotal (0) 2229 935 Contract Labor (General) FAHRENHEIT IT INC Staffing Services Recumng Feb-15 6,287 2230 Recurnng Mar-I5 23,185 2231 Recurring Jan-I 5 6,247 2232 Recurring Apr-15 18,286 2233 Recurring May-15 13,207 2234 Recurnng Jun-15 14,207 2235 Recurring Jul-15 13,899 2236 Recurring Aug-15 14249 2237 Recurnng Sep-15 19,935 2238 Recurnng Oct-15 14,068 2239 Recurring Nov-I 5 13,710 2240 Recumng Dec-15 11,245 2241 MODIS Staffing Services Recurnng Feb-15 4,497 2242 Recurnng Mar-15 5,305 2243 Recurring Jan-15 5,099 2244 Recurring Apr-15 9,200 2245 Recurring May-15 5,447

2246 Recurring Jun-15 5,194 2247 Recumng Jul-15 5,011 2248 Recurnng Aug-15 4,107 2249 Recurring Sep-15 9,292 2250 Recurring Oct-15 5,328


Page 51 of 56


AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015



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4

s

6



2251 Recumng Nov-15 5,502 2252 Recurnng Dec-15 5,550 2253 VARIOUS Staffing Services Recurnng Apr-15 (2,944) 2254 Other Outside Services General CAMELOT SERVICES INC Property Management Recumng Feb-15 312 2255 Recurring Mar-15 722 2256 Recumng Apr-15 159 2257 Recurring May-15 716 2258 Recurring Jun-15 140 2259 Recurring Jul-15 36 2260 Recurring Aug-15 138 2261 Recurring Sep-15 653 2262 Recurring Oct-15 844 2263 Recurring Nov-I5 161 2264 CLAGGETT & SONS INC Building Maintainence Recurnng Dec-15 83 2265 EMERSON NETWORK POWER Information Technology Services Recumng Sep-15 7,765 2266 EMERSON NETWORK POWER LIEBERT SEI Engmeenng Services Recumng Nov-I5 82 2267 GLOBAL KNOWLEDGE TRAINING CENTER Training Expenses Recumng Mar-15 1,309 2268 IMPAC Various Services Recumng Apr-15 43 2269 Recurring Jul-15 45 2270 JOHNSON CONTROLS FIRE PROTECTI Health and Safety Services Recurring Jun-15 124 2271 JP MORGAN CHASE CORPORATE CARD AC Office Supplies and Services Recumng Dec-15 3,150 2272 Software Services Recumng Nov-15 102 2273 Miscellaneous Business Expense Recumng Nov-15 79 2274 KING BUSINESS INTERIORS INC Office lntenors Recumng Mar-15 70 2275 Recumng May-I5 46 2276 Recumng Jun-15 40 2277 Recurring Jul-15 35 2278 Recurring Aug-15 41 2279 Recurring Sep-15 25 2280 Recumng Oct-15 19 2281 Recumng Nov-I5 312 2282 LOCKHEED MARTIN Information Technology Services Recumng Apr-15 2,537 2283 LOCKHEED MARTIN CORPORATION Software Services Recumng Jan-15 2,229 2284 Rectimng Jun-15 2,501 2285 Recurring Jul-15 2,083 2286 Recumng Aug-15 2,292 2287 Recurring Sep-15 3,510 2288 Recurring Oct-15 3,393 2289 Recurring Nov-15 916 2290 Recumng Dec-15 2,251 2291 MID-CITY ELECTRIC CO Utilities Recumng Jun-15 217 2292 Recurring Aug-15 590 2293 Recurring Nov-15 469 2294 Recurring Dec-I5 92 2295 NEOPOST Staffing Services Recumng Jan-l5 30


Page 52 of 56





2

3

4

5

6

7



2296 NETWORK & SECURITY TECHNOLOGIES Professional Services Recunnng Feb-15 386 2297 Recwnng Mar-15 321 2298 Recummg Apr-15 330 2299 Recunang May-15 516 2300 Recunang Jun-15 90 2301 Recummg Jul-15 570 2302 Recummg Aug-I5 175 2303 Recuming Sep-15 165 2304 Recummg Oct-15 211 2305 Recunang Dec-15 174 2306 OHIO CAT Equipment Rental Recunang Aug-15 2,395 2307 Equipment Services Recunang Aug-15 10 2308 Recummg Sep-15 36 2309 OMECORP LLC Various Services Recurnng Mar-15 153 2310 Recunnng Jun-15 220 2311 PEOPLEFACTS LLC Talent Acquisition services Recunang Apr-15 3 2112 PREMIER OFFICE MOVERS LLC Relocation Recumng May-15 12 2313 PURCHASE POWER Mail Services Recummg Apr-I 5 109 2314 Recummg Oct-15 (149) 2315 SYSTRENDS USA Professional Services Recunring Nov-15 132 2316 TIEPOINT ENGINEERING PC Professional Services Recurring Oct-I5 929 2317 VARIOUS Various Services Recunang Apr-15 368 2318 Recunmg Dec-15 (11,349) 2319 Software - Acquistion - Canned ACCUVANT INC Information Technology Services Recunnng Jun-I5 422 2320 MITRATECH HOLDINGS INC Information Technology Services Recunang Mar-15 996 2321 POMEROY IT SOLUTIONS SALES COM Software - Maintenance Recunnng Jun-15 90 2322 SERVICENOW INC Software Services Recunang Sep-15 25,624 2323 SHI INTERNATIONAL CORP Information Technology Services Recunnng Apr-15 83 2324 Recummg May-15 85 2325 Recunang Jun-15 1 2326 VARIOUS Information Technology Services Recunnng Oct-15 (18,698) 2327 Software - Maintenance 8760 INC Information Technology Services Recunang Jan-15 1,282 2328 ACCUVANT INC Information Technology Services Recurnng Mar-15 61 2329 Recummg Jan-15 10,137 2330 Recunnng Apr-15 1,876 2331 Recummg May-I5 21,582 2332 Recunnng Jun-I5 1,910 2333 ACTUATE CORPORATION Software - Maintenance Recumng Jan-15 2,239 2334 ALLROUND AUTOMATIONS Information Technology Services Recunnng Apr-15 136 2335 AMERICAN ELECTRIC POWER Software - Maintenance Recurnng Jun-15 1,916 2336 ARIBA INC Software - Maintenance Recunang Mar-15 32,150 2337 Rectemmg Jun-15 2338 ARROW GLOBAL ASSET DISPOSITION INC Software - Maintenance Recunnng Apr-15 1,564 2339 Recunang May-15 2,165 2340 Recummg Jun-15 668

Schedule ll-D-2.7

AEPSC

Page 53 of 56



II-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015



2

3

4

6

7

Line FRAC Cost Vendor Purpose Recurring/ Month Service


2341 Recurring Jul-15 620 2342 Recurring Aug-15 389 2343 Recurring Sep-15 612 2344 Recurring Oct-I5 318 2345 Recurring Nov-I5 287 2346 Recurring Dec-15 155 2347 ASSETWORKS LLC Software - Maintenance Recurring Oct-15 1,020 2348 AVEPOINT INC Information Technology Services Recumng Aug-15 421 2349 Recurting Sep-15 2,781 2350 AXS-ONE INC Software Services Recurring Mar-15 16,975 2351 BA-INSIGHT LLC Software Services Recumng Jan-15 570 2352 Recurring Dec-I5 604 2353 BDNA CORPORATION Software Services Recumng Apr-15 7,643 2354 BLUE TECH SMART SOLUTIONS Software - Maintenance Recumng Mar-I5 64 2355 BOX INC Software - Maintenance Recurnng Aug-15 3,373 2356 BROMIUM INC Software Services Recurring Mar-15 2,890 2357 CANDESCENT SOFTBASE LLC Software Services Recumng Jan-15 6,483 2358 CENTIGON SOLUTIONS INC Software Services Recurring Jun-I5 679 2359 CGI TECHNOLOGIES & SOLUTIONS INC Software - Maintenance Recurring Jan-15 33,208 2360 CGI TECHNOLOGIES AND SOLUTIONS Information Technology Services Recumng Dec-15 32,992 2361 COMMONTIME INC Software Services Recumng Dec-I5 112 2362 CORASCLOUD INC Information Technology Services Recurring Jan-15 432 2363 CORELOGIC INC Software - Maintenance Recumng Oct-15 30,975

2364 CYBER-ARK SOFTWARE INC Information Technology Services Recumng May-I5 2,216 2365 DECISION MODELING INC Software - Maintenance Recurring Nov-15 559 2366 DHS WORLDWIDE Software - Maintenance Recumng Jul-15 781 2367 EASYLINK SERVICES CORP Information Technology Services Recurring Feb-15 114 2368 Recurring Mar-15 393 2369 Recurring Jan-15 470

2370 Recurring Apr-15 111

2371 Recurring May-I5 436

2372 Recurring Jul-15 438

2373 Recurring Aug-15 124

2374 Recurring Oct-15 120

2375 EDIFECS INC Information Technology Services Recumng Jun-15 331

2376 ELECTROTEK CONCEPTS INC Software - Maintenance Recurring Aug-15 909

2377 ESKER SOFTWARE Software Services Recumng Feb-15 66

2378 FLEXERA SOFTWARE LLC Information Technology Services Recumng Aug-15 9,817

2379 Recurring Nov-15 2,807

2380 GEOSPATIAL INNOVATIONS INC Staffing Services Recumng Feb-15 23,571

2381 HEWLETT PACKARD ENTERPRISE COM Software - Maintenance Recumng Nov-15 15,851

2382 HEWLETT-PACKARD CO Software - Maintenance Recumng Jan-15 25,048

2383 HEWLETT-PACKARD COMPANY Software - Maintenance Recumng Jan-15 1,412

2384 HOGAN CONSULTING GROUP INC Information Technology Services Recumng Nov-15 40

2385 HYLAND SOFTWARE Software - Maintenance Recurring May-15 2,530


Page 54 of 56


2

3

4

5

6

7


No. Acct. Type Non-Recurring Last Incurred Total 2386 IBM CORP Software Support Recumng Feb-15 270,610 2387 Recurring Apr-15 10,982 2388 Recurnng Jul-15 254,677 2389 IMAGING SCIENCE & SERVICES INC Information Technology Services Recumng May-15 471 2390 INFORMATICA CORPORATION Information Technology Services Recumng Jan-15 21,565 2391 Recurring May-15 10,270 2392 INFOSOL INC Information Technology Services Recumng Jan-15 527 2393 Recurring May-15 867 2394 INFRAGISTICS CORP HDQ Software - Maintenance Recumng Apr-I5 2,711 2395 Recurring May-15 4,807 2396 INTELEX TECHNOLOGIES INC Information Technology Services Recumng Jan-15 5,532 2397 IPRO TECH LLC Information Technology Services Recurnng Apr-I5 162 2398 IRON MOUNTAIN Software Services Recumng Nov-I5 645 2399 IRTH SOLUTIONS INC Information Technology Services Recumng May-15 8,295 2400 ITRON INC Software - Maintenance Recurring Jan-15 45,496 2401 KEY EQUIPMENT FINANCE Professional Services Recuiring Aug-15 123,855 2402 KRAFT & KENNEDY INC Information Technology Services Recumng Nov-15 97 2403 LEXISNEXIS MATTHEW BENDER Professional Services Recurring Mar-15 1,287 2404 Recurnng Dec-15 (64) 2405 LIAISON TECHNOLOGIES INC Information Technology Services Recumng Jul-15 269 2406 LOCKHEED MARTIN Information Technology Services Recumng Apr-15 1,535 2407 LOCKHEED MARTIN CORPORATION Software Services Recurring Jan-15 1,349 2408 Recurring Jun-15 1,513 2409 Recurring Jul-15 1,261 2410 Recurring Aug-15 1,387 2411 Recurnng Sep-I5 2,124 2412 Recurring Oct-15 2,053 2413 Recurring Nov-15 554 2414 Recurring Dec-15 1,362 2415 MATTI IEW BENDER & COMPANY INC Information Technology Services Recumng Dec-I5 219 2416 MICROSOFT CORPORATION Information Technology Services Recurring Jan-15 100,906 2417 MITRATECH HOLDINGS INC Information Technology Services Recumng Jan-15 5,740 2418 Recurring Dec-I5 6,223 2419 MYAPPSECURITY INC Secunty Services Recumng Jan-15 540 2420 NORTH AMERICAN ELECTRIC Energy Services Recumng Apr-I5 11,312 2421 OPTIV SECURITY INC Information Technology Services Recumng Dec-I5 700 2422 ORAcIE AMERICA INC Information Technology Services Recumng Feb-15 13,449 2423 Recurring Jan-15 67,964 2424 Recumng Apr-I5 263 2425 PITNEY BOWES SOFTWARE INC Professional Services Recurring Sep-15 48,952 2426 POMEROY IT SOLUTIONS SALES COM Software - Maintenance Recumng May-15 7,048 2427 POWERPLAN INC Information Technology Services Recumng Sep-15 10,143 2428 Recurring Dec-15 17,915 2429 PROFESSIONAL FLIGHT MANAGEMENT IN Software - Maintenance Recumng Apr-I5 124 2430 Recurring Jun-15 1,311


Page 55 of 56

PUBLIC UTILITY COMMISSION OF TEXAS AEPSC BILLINGS TO AEP TEXAS INC - CENTRAL DIVISION 11-D-2.7 OUTSIDE SERVICES EMPLOYED - 2015



1

2

3

4

5

6

7 I


No. _ Acct. Type Non-Recurring Last Incurred Total

2431 QUESTIONMARK CORP Information Technology Services Recunmg Jan-15 273 2432 RIMINI STREET INC Software - Maintenance Recumng Apr-15 17,565 2433 Recumng May-15 70,919 2434 Recunlng Oct-15 14,619 2435 RSA SECURITY Information Technology Services Recumng Mar-15 (15,795) 2436 Recunnng Jan-15 17,372 2437 Recumng May-15 14,607 2438 SABA SOFTWARE INC Information Technology Services Recurring Dec-I5 2,131 2439 SANTA FE GROUP LTD Software - Maintenance Recumng Jan-15 219 2440 SAP AMERICA INC Software - Maintenance Recurring Feb-15 24,719 2441 Recurring Apr-15 4,518 2442 SHI INTERNATIONAL CORP Information Technology Services Recumng Feb-15 5,304 2443 Recurring May-15 916 2444 Recurring Jun-15 2,405 2445 Recumng Jul-15 0 2446 Recumng Nov-15 5,064 2447 Recumng Dec-15 18,036 2448 SNARE ALLIANCE LCC Software - Maintenance Recumng Feb-15 9 2449 SOFTWARE AG USA INC Staffing Services Recumng Feb-I5 37,341 2450 STRATEGIC CYBER LLC Software Services Recumng Aug-15 679 2451 SYBASE INC Software Services Recumng Feb-I5 200 2452 Recurring Mar-15 2453 Recurring Dec-15 329 2454 TEAMSTUDIO INC Software Services Recumng Sep-15 98 2455 TEKDOG INC Information Technology Services Recurnng Jan-15 1,511 2456 Recurnng Oct-15 2,285 2457 THOMSON REUTERS Professional Services Recumng Jan-15 5,560 2458 Recurring Sep-15 3,034 2459 Recurring Oct-15 5,984 2460 Recurring Dec-I5 6,087 2461 UTILITIES INTERNATIONAL Utilities Recumng Nov-15 5,243 2462 VERTEX INC Information Technology Services Recurring Dec-15 11,129 2463 WHITECANYON SOFTWARE INC Software Services Recurring Mar-15 100 2464 WINDOW BOOK INC Software - Maintenance Recumng Dec-15 340 2465 VARIOUS Information Technology Services Recumng Feb-15 (167,757) 2466 Recurrmg Mar-15 32,892 2467 Recurring Jan-15 (144,436) 2468 Recurring Apr-15 56,170 2469 Recurring May-15 (26,558) 2470 Recurring Jun-15 59,429 2471 Recurring Jul-15 (194,954) 2472 Reclining Aug-15 57,223 2473 Recurring Sep-I5 13,518 2474 Recurring Oct-15 51,274 2475 Recurring Nov-15 33,015


Page 56 of 56


2

3

4

5

6

7



2476

2477

2478

2479

Recurring

Recumng

Dec-15 1,709

Software - Maintenance Jan-15 5,839 Subtotal

TOTAL OUTSIDE SERVICES EMPLOYED

1,698,484

4,532,339

Company

Texas Account

Demnpuon

Reference

TMM

Non-Regulated or Kno‘vn

Total

Retatl

Allocation to FF Funct

TRAN

DIST

MET

TDCS

Total Lme Number

Schedule Compmy Non-Electric Change Electric

Allocation

Texas

Factor

TX-Retad No Factor

Name

2 3 4

THIS SCHEDULE IS NON-APPLICABLE, BECAUSE AEP TEXAS INC CENTRAL DIVISION DOES NOT FACTOR IT'S RECEIVABLES. 5 6 7 8

9 10

11 12 13 14 15 16 17

18

SCHEDULE 11-D-2 8

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-D-2.8 FACTORING OR SALE OF ACCOUNTS RECEIVABLE TEST YEAR ENDING 12/31/2018

2

3 4 5 6 7 8 9 10 12 13

fd.) Sponsored by. Randall W. Hamlett

tsa

SCHEDULE II-0-2.9 PAGE 1 OF 4

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS - CENTRAL DIVISION SCHEDULE II D-2.9 RENTS AND LEASES TEST YEAR ENDING 12/31/2018

Line No

(I)

Leases 2018

(2)

Lease Terms

(3) Lease

End Date

(4)

Monthly $

(5)

Annual S

(6)

Funct Factor t(

(7)

Funct Factor Name

(8)

TRAN

(9)

DIST

(10)

MET

(11)

TDCS

(12)

Total

1 Computer Equipment 60 Mos Various 21,113 336,527 29/20 DIRECT/DPLTSVC-N 38,411 288,889 8,961 266 336,527

2 Fleet Leases Various Various 952,000 9,968,481 29/20 DIRECT/DPLTSVC-N 2,951,675 6,799,633 210,918 6,254 9,968,481

3 Land Management Various Various 51,745 286,010 29/20 DIRECT/DPLTSVC-N 277,158 8,597 255 286,010

4 Mobile Data Computing Various Various 34,695 414,748 29/20 DIRECT/DPLTSVC-N 401,911 12,467 370 414,748

5 Multi Function Devices Various Various 760 11,257 29/20 DIRECT/DPLTSVC-N 2,142 8,834 274 8 11,257

6 Telecommunications Equip Various Various 70,369 553,655 29/20 DIRECT/DPLTSVC-N 110,839 429,111 13,311 395 553,655

7 Misc Various Various 4,418 66,549 29/20 DIRECT/DPLTSVC-N 64,490 2,000 59 66,549

8 Land Management Rentals Various Various 85,565 1,479,267 29/20 DIRECT/DPLTSVC-N 142,300 1,295,587 40,188 1,192 1,479,267

9 Total 1,220,665 13,116,494 3,245,367 9,565,612 296,716 8,798 13,116,494

Sponsored by Randall W. Hamlett

SCHEDULE ll-D-2.9 PAGE 2 OF 4


AEP TEXAS - CENTRAL DIVISION SCHEDULE II D-2.9 RENTS AND LEASES - 2017 TEST YEAR ENDING 12/31/2018

Line No

(1)

Leases 2017

(2)

Lease Terms

(3)

Lease End Date

(4)

Monthly $ (5)

Annual $

(6)

Funct

Factor #

(7)

Funct Factor Name

(8)

TRAN

(9)

DIST

(10)

MET

(11)

TDCS

(12)

Total



3 Land Management Various Various 20,359 310,069 29/20 DIRECT/DPLTSVC-N 88,000 215,196 6,675 198 310,069


5 Multi Function Devices Various Various 5,313 104,933 29/20 DIRECT/DPLTSVC-N 8,538 93,412 2,898 86 104,933


7 Misc Various Various 6,077 59,926 29/20 DIRECT/DPLTSVC-N 2,136 56,002 1,737 52 59,926

8 Land Management Rentals Various Various 91,883 1,052,314 29/20 DIRECT/DPLTSVC-N 20,400 999,976 31,018 920 1,052,314

9 Total 1,006,820 10,831,407 2,645,758 7,932,301 246,053 7,296 10,831,407

Sponsored by. Randall W. Hamlett

SCHEDULE 11-13-2.9 PAGE 3 OF 4

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS - CENTRAL DIVISION SCHEDULE II D-2.9 RENTS AND LEASES - 2016 TEST YEAR ENDING 12/31/2018

Line No

(I) Leases 2016

(2)

Lease Terms

(3) Lease

End Date

(4)

Monthly $ (5)

Annual $ (6)

Funct Factor Of

(7)

Funct Factor Name

(8)

TRAN

(9)

DIST

(10)

MET

(11)

TDCS

(12)

Total




4 Mobile Data Computing Various Vanous 33,843 405,609 29/20 DIRECT/DPLTSVC-N 393,055 12,192 362 405,609

5 Multi Function Devices Various Various 9,649 122,871 29/20 DIRECT/DPLTSVC-N 8,538 110,795 3,437 102 122,871


7 Misc Various Various 3,220 38,635 29/20 DIRECT/DPLTSVC-N 2,847 34,680 1,076 32 38,635

8 Land Management Rentals Various Various 77,838 834,756 29/20 DIRECT/DPLTSVC-N 18,200 791,283 24,545 728 834,756

9 Total 839,840 9,091,662 2,045,655 6,827,930 211,796 6,280 9,091,662

Sponsored by: Randall W. Hamlett

SCHEDULE ll-D-2.9 PAGE 4 OF 4

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS - CENTRAL DIVISION SCHEDULE II D-2.9 RENTS AND LEASES - 2015


Line No

(I) Leases 2015

(2)

Lease Terms

(3) Lease

End Date

(4)

Monthly $ (5)

Annual $

(6)

Funct Factor #

(7)

Funct Factor Name

(8)

TRAN

(9)

DIST

(10) (11)

MET TDCS

(12)

Total


2 Fleet Leases Vanous Various 463,681 5,402,565 29/20 DIRECT/DPLTSVC-N 1,608,917 3,676,233 114,033 3,381 5,402,565



5 Multi Function Devices Various Vartous 10,882 130,578 29/20 DIRECTMPLTSVC-N 8,538 118,264 3,668 109 130,578


7 Misc Various Various 3,220 34,239 29/20 DIRECT/DPLTSVC-N 2,847 30,420 944 28 34,239

8 Land Management Rentals Various Various 27,685 352,193 29/20 DIRECT/DPLTSVC-N 16,700 325,109 10,085 299 352,193

9 Total 612,628 7,226,601 1,726,513 5,329,858 165,327 4,902 7,226,601

10

The monthly amounts are December monthly amounts The annual amounts are actuals for all years except 2015 Due to a 2015 System upgrade, amounts were only available from October through December 11 2015 annual amounts are annualized 4th quarter 2015 amounts

Sponsored by: Randall W. Hamlett

SCHEDULE II-D-3

PAGE 1 OF 6

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION 11-D-3 PAYROLL EXPENSES TEST YEAR ENDING 12/31/2018

2 3 4 5 6 7 8 9 10

Company Texas Account Descnption Reference Total Non-Regulated or Known Total Retail Allocatton to FF Funct TRAN DIST

Line Number Schedule Company Non-Electric Change Electric Allocation Texas # Factor

No Factor Name

I Transmissio Expense 2 Ooeratioa II-D-3 3 A560 Operation Super & Engin 1,393,068 1,393,068 I 000000 1,393,068 29 DIRECT 1,393,068 (0) 4 A561 Load Dispatchmg 74,945 74,945 1 000000 74,945 29 DIRECT 74,945 5 A562 Station Equipment 704,067 704,067 1 000000 704,067 29 DIRECT 704,067 (0) 6 A563 Overhead Line Expense 23,646 23,646 I 000000 23,646 29 DIRECT 23,646 7 A564 Underground Line Expense 29 DIRECT 8 A565 I Wheeling Expense 29 DIRECT 9 A565 2 Wheeling Expense 29 DIRECT 10 A566 Misc Transmission Expense 683,376 683,376 I 000000 683,376 29 DIRECT 683,376 (0) I I A567 Rents 0 000000 29 DIRECT 12 A567R Inter Fuel Credit - 0 000000 29 DIRECT 13

14 Subtotal 2,879,102 2,879,102 2,879,102 2,879,102 (0) 15

16 Maintenance 11-D-3 17 A568 Maintenance Super & Engin 3,246 3,246 I 000000 3,246 29 DIRECT 3,246 18 A569 Marin of Structures 1,669 1,069 I 000000 1,669 29 DIRECT 1,669 19 A570 Maint of SMtion Equipment 2,223.596 2,223,596 I 000000 2,223,596 29 DIRECT 2,223,596 20 A57I Maint of Overhead Lines 526,929 526,929 I 000000 526,929 29 DIRECT 526,929 21 A572 Maint of Underground Lines 0 000000 29 DIRECT 22 A573 Maint of Misc Trans Plant 6,274 6,274 I 000000 6,274 29 DIRECT 6,274 23 Others 29 DIRECT 24 Subtotal 2,761,715 2,761,715 2,761,715 2,761,715 25

26 TOTAL TRANSMISSION EXPENSE 5,640,817 5,640,817 5,640,817 5,640,817 (0)

27

28 Distribution Expense 29 Ooeratiou II-D-3 30 A58I Load Dispatching 3,182,746 3,182,746 I 000000 3,182,746 29 DIRECT 3,182,746 31 A582 Station Expense 296,785 296,785 1 000000 296,785 29 DIRECT 296,705 32 A583 Oxerhead Line Expense (2,398,540) (2,398,540) I 000000 (2,398,540) 29 DIRECT (2,398,540) 33 A584 Underground Line Expense 128,915 128,915 I 000000 128,915 29 DIRECT 128,915 34 A585 Street Light & Signal Systems 35,908 35,908 I 000000 35,908 29 DIRECT 35,908 35 A580 Meter Expenses 4,447,057 4,447,057 I 000000 4,447,057 29 DIRECT 36 A587 Customer Installation Expense 876,836 876,836 1 000000 876,836 29 DIRECT 876,836 37 A5811 Misc Distribution Expenses 0,481,326 8,481,326 1 000000 8,481,326 8 DISTOPX 5,851,872 38 A589 Rents - - 0 000000 29 DIRECT 39 Subtotal 581-589 15,051,032 15,051,032 15,051,032 7,974420 40 41

42 A580 Operation Super & Engin 2,680,911 2,680,911 I 000000 2,680,911 8 DISTOPX 1,849,751 43 A508 Misc Distribution Expenses - 0 000000 8 DISTOPX 44 Subtotal 580 & 588 2,680,911 2,680,911 2,680,911 1,849,751

*AEP Texas Inc Central Division maintains functional ledgers for transmission and distnbution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

(A/ Sponsored By Randall W. Hamlett

(=>

SCHEDULE II-0-3

PAGE 2 OF 6

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION

II-D-3 PAYROLL EXPENSES TEST YEAR ENDING 12/31/2018

12 13

Account Descnplion Reference MET TDCS Total Line Number Schedule

No

1 Transmission Expense 2 Operation II-D-3

3 A560 Operation Super & Engin 1,393,068 4 A561 Load Dispatchmg 74,945

5 A562 Station Equipment 704,067 6 A563 Overhead Line Expense 23,646 7 A564 Underground Lane Expense R A565 1 Wheeling Expense

9 A565 2 Wheeling Expense 10 A566 Misc Transmission Expense 683,376

11 A567 Rents

12 A567R Inter Fuel Credit

13 14 Subtotal 2,879,102 15

16 Maintenance II-D-3

17 A568 Maintenance Super & Engin 3,246

18 A569 Mann of Structures 1,669

19 A570 Maint of Station Equipment 2,223,596 20 A57I Maint of Overhead Lines 526,929

21 A572 Mamt of Underground Lines 22 A573 Maint of Misc Trans Plant 6,274 23 Others 24 Subtotal 2,761,715

25 26 TOTAL TRANSMISSION EXPENSE 5,640,817

27

28 Distribution Expense 29 ODeratiou II-D-3 30 A58I Load Dispatching 3,182,746 31 A582 Station Expense 296,785 32 A583 Overhead Line Expense (2,398,540) 33 A5114 Underground Line Expense 128,915

34 A585 Street Light & Signal Systems 35,908 35 A5R6 Meter Expenses 4,447,057 4,447,057

36 A5I7 Customer Installation Expense 876,836

37 A588 Mise Distobution Expenses 2,629,454 8,481,326 38 A589 Rents 39 Subtotal 511-589 7,076,512 15,051,032 40

41

42 A580 Operation Super & Engin 831,159 2,680,91( 43 A588 Misc Distribution Expenses

44 Subtotal 580 & 588 831,159 2,680,911

',NEP Texas Inc Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

Co4 Sponsored By. Randall W. Hamlett

f.o4

SCHEDULE II-D-3

PAGE 3 OF 6

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-D-3 PAYROLL EXPENSES


2 3 4 6 7 8 9 10

Company Texas Account Descnption Reference Total Non-Regulated or Known Total Retail Allocation to FF Funct TRAN DIST

Line Number Schedule Company Non-Electnc Change ElettrIC Allocation Texas 0 Factor

No Factor Name

45

46 Pistribubon-Operatiou-Total 11-0-3 17,731,943 17,731,943 17,731,943 9,824,271 47

48 Maintenance II-D-3 49 A59I Mann of Structures 13 13 1 000000 13 29 DIRECT 13 50 A592 Maint of Station Equipment (18,745) (18,745) I 000000 (18,745) 29 DIRECT (16,745) 51 A593 Maint of Overhead Lines 14,085,536 14,085,536 1 000000 14,085,536 29 DIRECT 14,085.536 52 A594 Maim of Underground Lines 156,318 156,318 1 000000 156,318 29 DIRECT 156,318 51 A595 Maint of Line Transformers 676,584 676,584 1 000000 676,584 29 DIRECT 676,584 54 A596 Maint of Street Lights 199,168 199,168 1 000000 199,168 29 DIRECT 199,168 55 A597 Maint of Meters 297,646 297,646 1 000000 297,646 29 DIRECT 56 A598 1 Maint of Mine Dist Plant (37(&372) 71,578 71,578 1 000000 71,578 8 DISTOPX 49,387 57 Subtotal 591-598.1 15,468,097 15,468,097 15,468,097 15,148,260 58 59

60 A590 Maintenance Super & Engin 108,908 108,908 1 000000 108,908 DISTOPX 75,143 61 Subtotal 590&598.2 108,908 108,908 108,908 75,143 62

63 Distribution-Maintenance-Total 11-D-3 15,577,005 15,577,005 15,577,005 15,223,404 64

65 TOTAL DISTRIBUTION EXPENSE 11-D-3 33,308,948 33,308,948 33,308,948 25,047,675

66

67 Cust. Acct., Serv. ,Info. & Sales Expenses 11-D-3 68

69 Customer Accountine Expenses 11-D-3 70 A902 Meter Reading Expense 71,892 71,892 1 000000 71,892 29 DIRECT 71 A903 R. Customer Records & Collection 3,911,448 3,911,448 I 000000 3,9H ,448 29 DIRECT 72 Subtotal 902-903 3,983,340 3,983,340 3,983,340 73 74 A901 Supervision 481,043 481,043 I 000000 481,043 2 D902_3 75 A904 Uncollecoble Accounts 0 000000 29 DIRECT 76 A905 Misc Customer Account Exp 1 000000 2 D902_3 77 Subtotal Customer Accounting 4,464,382 4,464,382 481,043 78 79 Cot. Service & Info. Expense II-D-3 80 A906 C Customer Svc & Infix - 0 000000 • • 81 A906 E Customer Svc & Infor 0 000000 • •

82 A908 E Customer Assistance 1,296,452 1,296,452 I 000000 1,296,452 29 DIRECT 83 A909 C Inform & Instruct Adv Exp 0 000000 29 DIRECT 84 Subtotal 906-909 1,296,452 1,296,452 1,296,452 85

86 A907 Supervision 1,068,399 1,068,399 1 000000 1,068,399 29 DIRECT 87 A9I0 Misc Cust Service & Inform 1 000000 29 DIRECT 88 Subtotal 907&910 1,068,399 1,068,399 1,068,399 89

'AEP Texas Inc Central Division maintains functional ledgers for transmisston and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

C.+4 Sponsored By. Randall W. Hamlett

1.+

SCHEDULE 11-0-3

PAGE 4 OF 6

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION 1I-D-3 PAYROLL EXPENSES TEST YEAR ENDING 12/31/2018

11 12 13

Account Description Reference MET TDCS Total Line Number Schedule

No

45 46 Distribution-Ooeration-Total II-D-3 7,907,671 17,731,943 47

48 Maintenance II-D-3 49 A59I Mann of Structures 13 50 A592 Maint of Statron Equipment (18,745) 51 A593 Marnt of Overhead Lines 14,055,536 52 A594 Mann of Underground Lines 156,318 53 A595 Maint of Lrne Transforrners 676,584 54 A596 Meant of Street Lights 199,168 55 A597 MEM of Meters 297,646 297,646 56 A598 1 Mann of Mrsc Dist Plant (371&372) 22,191 71,578 57 Subtotal 591-598.1 319,837 15,468,097 58 59

60 A590 Maintenance Super & Engrn 33,765 108,908 61 Subtotal 590&598.2 33,765 108,908 62

63 Distribution-Maintensnce-Total II-D-3 353,602 15,577,005 64 65 TOTAL DISTRIBUTION EXPENSE 3,261,273 33,308,948

66

67 Cwt. Acct., Serv. ,Info. & Sales Expenses 68

69 Customer Accountina Expenses 70 A902 Meter Reading Expense 71,892 71,892 71 A903 R Cusmmer Records & Collection 3,911,448 3,911,448 72 Subtotal 902-903 71,892 3,911,448 3,983,340 73

74 A901 Supervision 10,248 470,795 481,043 75 A904 Uncollecuble Accounts 76 A905 Mix Customer Accormt Exp 77 Subtotal Customer Accounting 10,248 470,795 481,043 78

79 Cust. Service & Info. Expense 11-D-3 80 A906 C Customer Svc & Infor

81 A906 E Customer Svc & lnfor 82 A908 E Customer Assrstance 1,296,452 1,296,452 83 A909 C Inform & Instruct Adv Exp 84 Subtotal 906-909 1,296,452 1,296,452 85 86 A907 Supervrsion 1,068,399 1,068,399 R7 A9I0 Mruc Cust Service & Inform

88 Subtotal 907&910 1,068,399 1,068,399 89

*AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

ti4 Sponsored By: Randall W. Hamlett

(4.)

SCHEDULE II-0-3

PAGE 5 OF 6


II-D-3 PAYROLL EXPENSES TEST YEAR ENDING 12/31/2018

2 3 4 5 6 7 8 9 10

Company Texas

Account Description Reference Total Non-Regulated or Known Total Retail Allocation to FF Funct TRAN DIST Lme Number Schedule Company Non-Electnc Change Electric Allocation Texas N Factor

No Factor Name

90 Subtotal -Cost. Service & Inforniation

91

2,364,851 2,364,851 2,364,351

92 Sales Expense 11-0-3 93 A9I2 Demonstrating & SeIhng Exp • 94 A9I3 Adverusing Exp

95 A9I7 Sales Expense

96 Subtotal 912-917 97

98 A9I I Supervisron 99 A916 Mine Sales Exp 100 Subtotal -Sales •

101

102 TOT CUST ACCT , SERV., INFO , & SALES EXP 6,829,233 6,829,233 6,829,233 103

104 TOTAL PAYROLL EXCLUDING A& G 11-D-3 45,778,996 45,778,998 45,778,998 5,640,817 25,047,675

105

106 Adminstrative & General Expenses 107 A920 Admit] & General Salaries 6,013,556 6,013,556 I 000000 6,013,556 29/12 DIRECT/DPAYXAG 1,640 3,751,653 108 A921 Office Supplies 144,931 144,931 1 000000 144,931 29/12 D1RECT/DPAYXAG • 90,442 109 A922 Administrative Exp Trnsf (4,508,1[1) (4,508,11 I) 1 000000 (4,508,111) 29/12 DIREC17DPAYXAG (2,813,224) 110 A923 Outside Svcs Empl 54,162 54,162 I 000000 54,162 29/24 DIRECT/DTOMXFP 40,387 III A925 lmunes & Damages 1 000000 - 29/12 DIRECTMPAYXAG 112 A926 Employee Pensions & Benefits 8,026 8,026 I 000000 8,026 29/12 DIRECTMPAYXAG (1,268) 5.800 113 A928 Regulatory Commission expenses 133,342 133,342 I 000000 133,342 26 DTOTREV 114,655 114 A930 Misc General Expense 17,565 17,565 l 000000 17,565 29/18 DIRECTADPLTSVC.N 914 16,136

115 A931 Rents 1 000000 29/12 DIRECT/DPAYXAG . 116 A935 Maintenance of General Plant 3,100,827 3,100,827 I 000000 3,100,827 29/10 DIRECT/DGNLPLT.N 40,154 2,913,614 117 TOTAL A&G EXPENSE 4,964,299 4,964,299 4,964,299 41,439 4,119,463 118

119 TOTAL T&D O&M PAYROLL EXPENSE 11-D-3 50,743,297 50,743,297 50,743,297 5,682,256 29,167,138


to.) Sponsored By. Randall W. Hamlett

t.44 te)

SCHEDULE II-0-3 PAGE 6 OF 6

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL INVISION II-D-3 PAYROLL EXPENSES TEST YEAR ENDING 12/31/2018

12 13

Account Descoption Refemnce MET TDCS Total Lme Number Schedule

No

90 Subtotal -Cust. Service & Information

91 92 5ales Expense

2,364.851 2,364,851

93 A9I2 Demonstratmg & Selhng Exp 94 A913 Advertising Exp 95 A917 Sales Expense 96 Subtotal 912-917 97 98 A9I I Supervision 99 A916 Misc Sales Exp 100 Subtotal -Sales 101 102 TOT CUST ACCT , SERV , INFO., & SALES LXP 82,139 6,747,093 6,829,233 103 104 TOTAL PAYROLL EXCLUDING A& G II-0-3 8,343,112 6,747,093 45,778,998 105 106 Adminstrative & General Expenses 107 A920 Admm & General Salaries 1,249,680 1,010,583 6,013,556 108 A921 Office Supplms 30,126 24,362 144,931 109 A922 Administrative Exp Tmsf (937,089) (757,798) (4,508,111) 110 A923 Outside Svcs Empl 7,742 6,033 54,162 1 1 I A925 Imunes & Damages - 112 A926 Employee Pensions & Benefits 1,932 1,562 8,026 113 A928 Regulatory Commission expenses 14,269 4,418 133,342 114 A930 Misc General Expense 501 15 17,565 115 A931 Rents - - 116 A935 Maintenance of General Plant 118.390 28,669 3,100,827 117 TOTAL A&G EXPENSE 485,552 317,845 4,964,299 118 119 TOTAL T&D O&M PAYROLL EXPENSE II-D-3 8,828,964 7,064,938 50,743,297


(4.) Sponsored By Randall W. Hamlett

41.

SCHEDULE II-D-3.1 PAGE 1 OF 2

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-D-3.1 PAYROLL DESCRIPTION FOR TEST YEAR JANUARY 1, 2018, THROUGH DECEMBER 31, 2018

PAYROLL DESCRIPTION

TIME REPORTING SYSTEM

AEPTX has performed its payroll processing using PeopleSoft Human Resourse Management System software since April, 2002. The pay periods are biweekly, and consist of both Friday and Saturday pay period end dates, determined by business function.

Payroll checks are issued on a biweekly Friday following the Friday and Saturday pay period end dates. For example, a pay period that began at 12:01 a.m., Saturday, December 1, 2018 and ended at 11:59 p.m., Friday, December 14, 2018, had an associated paycheck distributed and dated Friday, December 21, 2018.

In addition to PeopleSoft Time & Labor, two work management systems were used by AEPTX employees to enter time data: INDUS (Passport) and STORMS (Severn Trent Operational Resource Mangement System). The particular system used is dependent on the employee's job.

(NOTE: All three of the work management systems interface a data file into PeopleSoft Time & Labor. In addition to the data needed for payroll processing, the work management systems track information such as material, estimates, etc. that relates to jobbing duties).

All time data for AEPTX employees that is in PeopleSoft Time & Labor is processed from a table known as Reported Time When Time Administration processes, the reported time is priced, validated, and populates a table known as Payable Time. It is the Payable Time file that is sent to the Payroll system.

HUMAN RESOURCE MANAGEMENT SYSTEM (PEOPLESOFT)

The processing of data in the Peoplesoft HR Payroll system:

Ensures the employee is active Has a rate of pay for each employee Calculates each employee's gross pay, payroll taxes, benefit deductions, garnishments, and general deductions based upon the individual employee time data and other related data.

PeopleSoft payroll data consists of approved employee time sheets and employee data used in pricing the biweekly payroll. The timesheets contain all productive and nonproductive hours occurring for each employee during the pay period and associated earning codes. Productive labor is classified by the employee. The accounting classification for nonproductive labor, such as vacation, holiday, illness, etc is maintained by the Human Resources department A deductions code table and a tax code table are also maintained in PeopleSoft with associated accounting information. The payroll system passes the classification and value of employee labor, along with pertinent timesheet data such as earning and deduction, and tax codes, to the labor distribution system once payroll has been confirmed by the Payroll department.

LABOR DISTRIBUTION TO THE GENERAL LEDGER

The labor distribution system creates the journal entries based on the accounting classifications in the PeopleSoft tables for nonproductive labor, taxes, and benefits and uses the accounting classifications entered by each employee for productive labor. The standard journal entries created are:

Journal Template ID's HRPAY — Provides gross pay (includes productive regular, productive

overtime, non-productive, special compensation, incentive pay, other miscellaneous pay, payroll deductions, payroll taxes, and net payroll).

Sponsored By: Randall W. Hamlett

3035

SCHEDULE ll-D-3 1 PAGE 2 OF 2

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-D-3.1 PAYROLL DESCRIPTION FOR TEST YEAR JANUARY 1, 2018, THROUGH DECEMBER 31, 2018

PAY - Provides distributed productive regular labor and productive overtime labor.

URH - Provides under reported time charges which are system generated from the Time and Labor Module. At times, actual hours reported are less than scheduled hours. Therefore, an automated process called "SYS GEN- adjusts actual hours to be consistent with scheduled hours. There is default accounting associated with this "system generater time data.

CUA - Provides distributed productive regular labor and productive overtime labor associated with compatible unit work order allocation used by Distribution function.

LCA - Provides classification of productive regular labor and productive overtime labor associated with general safety meeting allocation.

NTL - Provides the accounting for miscellaneous payments via payroll (defined as lump sum payments including, but not limited to, relocation payments, non-accrued severance payments, awards, etc.).

OVH - Provides the labor distribution overhead loading amounts. Labor overheads consist of a nonproductive loading, a fringe benefit loading, and an incentive accrual loading. Payroll overhead loadings follow the productive labor classifications; fringe loading offsets are classified to the individual benefit components.

ACC - Provides the current month labor accrual. RVR - Provides the prior month labor accrual reversal.

PAYROLL ACCRUAL PROCESS

The monthly activity consists of the prior month's reversal and the current month's accrual. The current month's accrual is established using a percentage of the last pay distributed for that respective month. For example, the accrual for December 2018 consists of 11 days that were worked by the employees in December and not paid until January 4, 2019. The December accrual period spanned work days occurring between Dec 15 - Dec 31. The accrual was determined using 110% of the actual biweekly pay for the period December 1 through December 14, 2018. The payroll accrual is based on an eighty (80) hour pay period only and is automatically reversed the following month. The accrual activity is booked each month on the journal entries designated ACC (current month accrual) and RVR (prior month accrual reversal).

Sponsored By. Randall W Hamlett

3036

SCHEDULE B-D-3.2 PAGE 1 OF 3

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-D-3.2 REGULAR AND OVERTIME PAYROLL BY FUNCTION TEST YEAR ENDING 12/31/2018

Line No

TRANSMISSION DISTRIBUTION Month Regular Overtime Contract Special Pay Total Regular Overtime Contract Special Pay Total

1 2 Jan-18 791,605 129,742 84,817 0 1,006,164 3,024,200 611,615 135,957 10,474 3,782,246 3 Feb-18 1,146,917 199,494 118,996 44,939 1,510,347 4,029,861 521,400 115,257 916,145 5,582,664 4 Mar-18 1,619,633 268,576 87,945 1,259,140 3,235,294 5,954,876 774,000 119,065 3,886,609 10,734,550 5 Apr-18 1,028,353 194,504 49,383 1,598 1,273,837 3,939,699 591,106 83,574 35,420 4,649,799 6 May-18 1,100,155 211,842 95,173 (208) 1,406,962 4,080,264 466,562 255,152 18,680 4,820,658 7 Jun-18 1,018,391 143,755 167,411 1,653 1,331,209 3,785,804 534,531 226,907 21,715 4,568,956 8 Jul-18 1,000,193 131,150 181,096 650 1,313,089 3,703,481 664,608 247,576 10,382 4,626,048 9 Aug-18 1,650,620 245,051 146,164 6,973 2,048,808 6,114,312 830,435 200,634 26,667 7,172,048

10 Sep-18 1,073,915 183,490 123,570 7,894 1,388,869 3,981,810 602,373 107,704 3,505 4,695,391 11 Oct-18 1,141,356 321,439 122,698 2,079 1,587,572 4,095,833 1,114,654 156,561 16,174 5,383,222 12 Nov-18 1,117,292 272,418 121,760 (0) 1,511,470 4,147,382 776,981 128,330 3,350 5,056,043 13 Dec-18 962,032 216,256 102,115 2,166 1,282,568 3,592,065 505,644 111,631 4,516 4,213,857 14 15 Total Test Year 13,650,460 2,517,718 1,401,127 1,326,884 18,896,190 50,449,587 7,993,909 1,888,347 4,953,640 65,285,483 16 17 Prior Year 1 11,472,172 3,081,190 546,992 2,198,889 17,299,243 47,245,847 10,265,543 1,169,628 8,590,357 67,271,375 18 Pnor Year 2 9,819,229 2,618,397 491,266 1,710,200 14,639,091 45,092,794 6,234,916 740,135 7,928,020 59,995,866 19 Prior Year 3* 9,393,258 2,628,908 486,807 1,447,937 13,956,909 43,088,744 7,263,235 1,139,645 6,863,223 58,354,847


L.) Sponsored By Randall W. Hamlett



Line No.

METER CUSTOMER SERVICE Month Regular Overtime Contract Special Pay Total Regular Overtime Contract Special Pay Total

1 2 Jan-18 915,433 185,137 41,155 3,171 1,144,895 732,529 148,147 32,932 2,537 916,145 3 Feb-18 1,219,849 157,829 34,889 277,319 1,689,886 976,123 126,295 27,918 221,911 1,352,247 4 Mar-18 1,802,555 234,292 36,041 1,176,486 3,249,374 1,442,405 187,480 28,840 941,424 2,600,150 5 Apr-18 1,192,557 178,929 25,298 10,722 1,407,505 954,284 143,179 20,243 8,580 1,126,286 6 May-18 1,235,106 141,229 77,235 5,655 1,459,225 988,332 113,012 61,804 4,525 1,167,672 7 Jun-18 1,145,972 161,804 68,685 6,573 1,383,034 917,007 129,475 54,962 5,260 1,106,704 8 Jul-18 1,121,053 201,178 74,942 3,143 1,400,316 897,067 160,983 59,969 2,515 1,120,533 9 Aug-18 1,850,817 251,375 60,733 8,072 2,170,996 1,481,024 201,150 48,598 6,459 1,737,232 10 Sep-18 1,205,304 182,340 32,602 1,061 1,421,306 964,484 145,908 26,088 849 1,137,330 11 Oct-18 1,239,819 337,409 47,391 4,896 1,629,514 992,103 269,994 37,923 3,918 1,303,938 12 Nov-18 1,255,423 235,194 38,846 1,014 1,530,477 1,004,589 188,202 31,084 812 1,224,688 13 Dec-18 1,087,327 153,060 33,791 1,367 1,275,545 870,079 122,478 27,040 1,094 1,020,691 14 15 Total Test Year 15,271,213 2,419,776 571,607 1,499,479 19,762,075 12,220,027 1,936,305 457,400 1,199,883 15,813,615 16 17 Prior Year 1 14,301,433 3,107,405 354,049 2,600,322 20,363,209 11,444,009 2,486,546 283,310 2,080,778 16,294,643 18 Prior Year 2 13,649,699 1,887,324 224,041 2,399,831 18,160,895 10,922,491 1,510,237 179,277 1,920,345 14,532,351 19 Prior Year 3* 13,043,068 2,198,599 344,973 2,077,514 17,664,155 10,437,065 1,759,319 276,048 1,662,427 14,134,859


t..) Sponsored By: Randall W. Hamlett 0 4.) Ot



Line No

TOTAL Month Regular Overtime Contract Special Pay Total

1 2 Jan-18 5,463,767 944,899 294,861 16,182 6,849,451 3 Feb-18 7,372,750 1,005,019 297,059 1,460,315 10,135,143 4 Mar-18 10,819,470 1,464,348 271,891 7,263,660 19,819,369 5 Apr-18 7,114,893 1,107,717 178,498 56,319 8,457,427 6 May-18 7,403,856 932,646 489,364 28,652 8,854,517 7 Jun-I8 6,867,174 969,565 517,964 35,201 8,389,904 8 Jul-18 6,721,794 1,157,919 563,583 16,690 8,459,986 9 Aug-18 11,096,773 1,528,010 456,129 48,172 13,129,084 10 Sep-18 7,225,512 1,114,112 289,964 13,309 8,642,896 I 1 Oct-I8 7,469,110 2,043,497 364,573 27,067 9,904,247 12 Nov- I 8 7,524,686 1,472,795 320,020 5,176 9,322,677 13 Dec-18 6,511,502 997,438 274,577 9,143 7,792,661 14 15 Total Test Year 91,591,287 14,737,965 4,318,482 8,979,886 119,757,362 16 17 Prior Year 1 84,463,461 18,940,683 2,353,980 15,470,347 121,228,470 18 Prior Year 2 79,484,213 12,250,874 1,634,719 13,958,396 107,328,203 19 Pnor Year 3* 75,962,134 13,850,061 2,247,473 12,051,101 104,110,769


f...) Sponsored By: Randall W. Hamlett c::. ta.) ‘.0

SCHEDULE II-D-3 3


AEP TEXAS INC - CENTRAL DIVISION

II-D-3.3 FUNCTIONALIZED REGULAR PAYROLL BY CATEGORY


Line

No

TRANSMISSION DISTRIBUTION

Month Union Payroll Non-Union Payroll Total Regular Payroll Union Payroll Non-Union Payroll Total Regular Payroll

1

2 Jan-18 791,605 791,605 4,672,162 4,672,162

3 Feb-18 1,146,917 1,146,917 6,225,833 6,225,833

4 Mar-I8 1,619,633 1,619,633 9,199,837 9,199,837

5 Apr-18 1,028,353 1,028,353 6,086,540 6,086,540

6 May-18 1,100,155 1,100,155 6,303,702 6,303,702

7 Jun-18 1,018,391 1,018,391 5,848,783 5,848,783

8 Jul-18 1,000,193 1,000,193 5,721,601 5,721,601

9 Aug-18 1,650,620 1,650,620 9,446,153 9,446,153

10 Sep-18 1,073,915 1,073,915 6,151,597 6,151,597

11 Oct-18 1,141,356 1,141,356 6,327,755 6,327,755

12 Nov-18 1,117,292 1,117,292 6,407,394 6,407,394

13 Dec-18 962,032 962,032 5,549,471 5,549,471

14

15 Total Test Year 13,650,460 13,650,460 77,940,827 77,940,827

16

17 Prior Year 1 11,472,172 11,472,172 72,991,288 72,991,288

18 Prior Year 2 9,819,229 9,819,229 69,664,984 69,664,984

19 Prior Year 3 9,393,258 9,393,258 66,568,876 66,568,876


Sponsored By. Randall W. Hamlett 0 .P 0

SCHEDULE II-D-3.4

PAGE 1 OF 3

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-D-3.4 PAYROLL CAPITALIZED VS. EXPENSED BY FUNCTION TEST YEAR ENDING 12/31/2018

Line

No


Month Expensed Capital Other Total Expensed Capital Other Total

1

2 Jan-18 285,452 713,216 7,496 1,006,164 1,604,546 2,144,415 33,286 3,782,246

3 Feb-18 491,259 964,983 54,105 1,510,347 2,625,498 2,828,664 128,501 5,582,664

4 Mar-18 1,125,150 2,063,639 46,506 3,235,294 5,225,079 5,112,051 397,420 10,734,550

5 Apr-18 397,396 875,466 976 1,273,837 2,363,626 2,142,247 143,926 4,649,799

6 May-18 434,648 976,770 (4,456) 1,406,962 2,214,156 2,599,758 6,745 4,820,658

7 Jun-18 362,279 959,829 9,101 1,331,209 2,204,166 2,343,148 21,642 4,568,956

8 Jul-18 435,028 879,537 (1,476) 1,313,089 2,137,969 2,466,454 21,625 4,626,048

9 Aug-18 600,065 1,439,774 8,970 2,048,808 3,306,916 3,824,994 40,138 7,172,048

10 Sep-18 430,568 955,357 2,944 1,388,869 2,038,473 2,629,822 27,096 4,695,391

11 Oct-18 448,763 1,161,318 (22,509) 1,587,572 1,934,079 2,799,820 649,323 5,383,222

12 Nov-18 359,917 1,148,986 2,568 1,511,470 1,880,262 2,839,732 336,049 5,056,043

13 Dec-18 311,732 965,368 5,467 1,282,568 1,632,368 2,555,079 26,410 4,213,857

14

15 Total Test Year 5,682,256 13,104,242 109,692 18,896,190 29,167,138 34,286,184 1,832,160 65,285,483

16

17 Prior Year 1 5,894,198 11,376,797 28,247 17,299,243 31,754,385 34,971,484 545,505 67,271,375

18 Prior Year 2 5,348,898 9,226,907 63,286 14,639,091 30,183,454 29,348,927 463,485 59,995,866

19 Prior Year 3 5,048,541 8,829,986 78,382 13,956,909 30,547,017 27,248,472 559,359 58,354,847


Sponsored By Randall W. Hamlett 0

)-I



Line No

METER CUSTOMER SERVICE Month Expensed Capital Other Total Expensed Capital Other Total

1 2 Jul-05 485,700 649,120 10,076 1,144,895 388,657 519,426 8,063 916,145 3 Aug-05 794,745 856,244 38,898 1,689,886 635,955 685,166 31,126 1,352,247 4 Sep-05 1,581,644 1,547,430 120,300 3,249,374 1,265,632 1,238,254 96,264 2,600,150 5 Oct-05 715,475 648,463 43,567 1,407,505 572,523 518,900 34,862 1,126,286 6 Nov-05 670,230 786,953 2,042 1,459,225 536,318 629,720 1,634 1,167,672 7 Dec-05 667,207 709,277 6,551 1,383,034 533,899 567,563 5,242 1,106,704 8 Jan-06 647,169 746,602 6,546 1,400,316 517,864 597,431 5,238 1,120,533 9 Feb-06 1,001,012 1,157,835 12,150 2,170,996 801,010 926,500 9,722 1,737,232 10 Mar-06 617,051 796,054 8,202 1,421,306 493,764 637,002 6,563 1,137,330 11 Apr-06 585,450 847,512 196,552 1,629,514 468,478 678,179 157,281 1,303,938 12 May-06 569,160 859,594 101,723 1,530,477 455,442 687,847 81,399 1,224,688 13 Jun-06 494,122 773,429 7,994 1,275,545 395,396 618,898 6,397 1,020,691 14 15 Total Test Year 8,828,964 10,378,512 554,599 19,762,075 7,064,938 8,304,886 443,791 15,813,615 16 17 Prior Year 1 9,612,130 10,585,954 165,126 20,363,209 7,691,628 8,470,882 132,134 16,294,643 18 Prior year 2 9,136,605 8,883,992 140,298 18,160,895 7,311,113 7,108,971 112,267 14,532,351 19 Prior Year 3 9,246,657 8,248,179 169,319 17,664,155 7,399,176 6,600,194 135,489 14,134,859


f..•.) Sponsored By: Randall W. Hamlett © .1:. IN

SCHEDULE II-D-3.4

PAGE 3 OF 3


Line

No

TOTAL

Month Expensed Capital Other Total

1

2 Jul-05 2,764,355 4,026,176 58,920 6,849,451

3 Aug-05 4,547,456 5,335,057 252,630 10,135,143

4 Sep-05 9,197,504 9,961,374 660,490 19,819,369

5 Oct-05 4,049,020 4,185,077 223,331 8,457,427

6 Nov-05 3,855,353 4,993,201 5,964 8,854,517

7 Dec-05 3,767,550 4,579,817 42,537 8,389,904

8 Jan-06 3,738,030 4,690,024 31,932 8,459,986

9 Feb-06 5,709,002 7,349,102 70,980 13,129,084

10 Mar-06 3,579,857 5,018,235 44,805 8,642,896

11 Apr-06 3,436,771 5,486,829 980,647 9,904,247

12 May-06 3,264,780 5,536,158 521,739 9,322,677

13 Jun-06 2,833,619 4,912,774 46,268 7,792,661

14

15 Total Test Year 50,743,297 66,073,824 2,940,242 119,757,362

16

17 Prior Year 1 54,952,341 65,405,117 871,012 121,228,470

18 Prior Year 2 51,980,070 54,568,797 779,336 107,328,203

19 Prior year 3 52,241,390 50,926,830 942,549 104,110,769


tA) Sponsored By: Randall W. Hamlett

tb)

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-0-3.5 NUMBER OF EMPLOYEES TEST YEAR ENDING 12/31/2018

Line

No Month DISTRIBUTION

Full Time Part Time Temporary

1 1/31/2018 990 0 0

2 2/28/2018 990 0 0 3 3/31/2018 986 0 I

4 4/30/2018 988 0 3

5 5/31/2018 993 0 2

6 6/30/2018 1,001 0 1

7 7/31/2018 1,006 0 0

8 8/31/2018 1,003 0 0

9 9/30/2018 1,001 0 0

10 10/31/2018 1,002 0 1

11 11/30/2018 1,003 0 2

12 12/31/2018 1,003 0 0

13

14 1St Month Subsequent o o 0

15 16 2nd Month Subsequent o o 0

17 18 Pnor Year 1 983 0 0

19 Prior Year 2 978 0 2

20 Prior Year 3 948 0 2

Vacant

not available not available not available

not available not available not available not available

not available not available not available

not available not available

not available

not available

not available not available

not available

Total Dist Month

TRANSMISSION Full Time Part Time Temporary

990 1/31/2018 175 0 0

990 2/28/2018 173 0 0

987 3/31/2018 171 0 0

991 4/30/2018 171 0 0

995 5/31/2018 172 0 2

1002 6/30/2018 173 0 2

1006 7/31/2018 172 0 2

1003 8/31/2018 172 0 0

1001 9/30/2018 172 0 0

1003 10/31/2018 171 0 0

1005 11/30/2018 171 0 0

1003 12/31/2018 169 0 0

0 1St Month Subsequent 0 0 0

0 2nd Month Subsequent 0 0 0

983 Pnor Year 1 177 0 0

980 Pnor Year 2 162 0 0

950 Prior Year 3 132 0 0

SCHEDULE II-D-3.5

Vacant Total Trans

not available 175

not available 173 not available 171

not available 171

not available 174

not available 175

not available 174

not available 172

not available 172

not available 171

not available 171

not available 169

not available 0

not available 0

not available 177

not available 162

not available 132


CA) Sponsored By. Randall W. Hamlett 0 4a, 4:.

SCHEDULE II-D-3 6 PUBLIC UTILITY COMMISSION OF TEXAS


II-D-3.6 PAYMENTS OTHER THAN STANDARD PAY BY FUNCTION


Description

(1) (2) (3) (4) (5)

Transmission Distribution Meter Customer Service Grand Total

Incentive Payments 1,302,856 4,782,765 1,447,755 1,158,493 8,691,869 Lump Sum Payments 24,028 46,300 14,015 11,215 95,558 Relocation Payments 0 124,575 37,709 30,175 192,459 Grand Total* 1,326,884 4,953,640 1,499,479 1,199,883 8,979,886

Prior Year 1 2,198,889 8,590,357 2,600,322 2,080,778 15,470,347 Prior Year 2 1,710,200 7,928,020 2,399,831 1,920,345 13,958,396 Prior year 3 1,447,937 6,863,223 2,077,514 1,662,427 12,051,101


Sponsored By° Randall W Hamlett

4:4 tJt

SCHEDULE 11-D-3.8 PAGE 1 OF 2



II-D-3.8 PENSION EXPENSE


1 2 3 4 5 6 7

Line Account Company Texas Retail

No. Number Description Reference Total Non-Regulated Known Total Allocation Allocation to FF

Schedule Company or Non-Electric Change Electric Factor Texas 6

Pension Expense Per Books For TY Ending 12/31/18

2 9260003 Pension Plan 6,941,254 6,941,254 1 0000 6,941,253 97 29/12 3 9260037 Supplemental Pension 21,570 21,570 1 0000 21,570 00 29/12 4 9260042 SERP Pension - Non-Service 184,591 184,591 1 0000 184,591 00 29/12

5 9260050 Frg Ben Loading - Pension (3,229,147) (3,229,147) 1 0000 (3,229,147 49) 29/12 6 9260062 Pension Plan - Non-Service (1,996,078) (1,996,078) 1 0000 (1,996,078 06) 29/12 7 Test Year ASC 715-30 (SEAS 87) Pension Expense per Books 1,922,189 1,922,189 1,922,189 8 2018 Increase (Decrease) to TY Expense per Books WP II-D-2-3 (93,886) (93,886) (93,886) 9 2018 Requested Pension Expense 1,922,189 (93,886) 1,828,303 1,828,303

10

11

12 2019 Actuarial Estimate

13 2019 ASC 715-30 (SEAS VI) Pension Cost Qualfd Rpt 4,185,000 4,185,000 1 0000 4,185,000 00 29/12 14 2019 ASC 715-30 (SEAS 87) SERP Cost SERP Rpt 179,000 179,000 I 0000 179,000 00 29/12 15 4,364,000 4,364,000 4,364,000 16 2018 Payroll Expense Ratio II-D-3 4

17 926 2018 Requested Pension Expense 0 1,828,303 1,828,303 1,828,303

18

19

20 Gross Pension Cost

21 22

23 1 Please refer to the testimony of AEP Texas Inc witness Randall W Hamlett for a narrative explanation of all arbustments, including the application of the expense ratios (percentages) Calculations are given above and at WP II-D-2-3 ASC 715-30 Pension detailed at II-D-3 4 Exp vs Capital

Payroll expense ratios are

24

25 2 No pension funding payments were made during the test year

'AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

Sponsored By Randall W. Hamlett

SCHEDULE 11-0-3.8 PAGE 2 OF 2



II-D-3.8 PENSION EXPENSE


8 9 10 11 12 13

Line Account Funct.

No. Number Description Reference Factor TRAN DIST MET TDCS Total Schedule Name

1 Pension Expense Per Books For TY Ending 12/31/18

2 9260003 Pension Plan DIRECT/DPAYXAG 998,625 3,708,415 1,235,277 76 998,935 98 6,941,254 3 9260037 Supplemental Pension DIRECT/DPAYXAG 13,460 4,483 70 3,625 84 21,570 4 9260042 SERP Pension - Non-Service DIRECT/DPAYXAG - 115,191 38,370 42 31,029 13 184,591 5 9260050 Frg Ben Loading - Pension DIRECT/DPAYXAG (682,771) (1,589,031) (529,308 22) (428,037 35) (3,229,147) 6 9260062 Pension Plan - Non-Service DIRECT/DPAYXAG (110,011) (1,176,974) (392,051 50) (317,041 53) (1,996,078) 7 Test Year ASC 715-30 (SEAS 87) Pension Expense per Books 205,843 1,071,062 356,772 288,512 1,922,189

2018 Increase (Decrease) to TY Expense per Books WP 1I-D-2-3 44,046 (86,075) (28,671 69) (23,186 03) (93,886) 9 2018 Requested Pension Expense 249,889 984,987 328,100 265,326 1,828,303

10

11


13 2019 ASC 715-30 (SEAS 87) Pension Cost Qualfd Rpt DIRECT/DPAYXAG 831,000 2,093,017 697,186 66 563,796 14 4,185,000 14 2019 ASC 715-30 (SEAS 87) SERP Cost SERP Rpt DIRECT/DPAYXAG - 111,702 37,208 23 30,089 30 179,000 15 831,000 2,204,720 734,394 89 593,885 44 4,364,000 16 2018 Payroll Expense Ratio II-D-3 4 30 07% 44 68% 44 68% 44 68% 17 926 2018 Requested Pension Expense 249,889 984,987 328,100 265,326 1,828,303

18

19

20 Gross Pension Cost

21

22

23 1 Please refer to the testimony of AEP Texas Inc witness Randall W Hamlett for a narrative explanation of all adjustments, including the application of the expense ratios (percentages)

Calculations are given above and at WP II-D-2-3 ASC 715-30 Pension

detailed at II-D-3 4 Exp vs Capital Payroll expense ratios are

24

25 2 No pension funchng payments were made dunng the test year

'AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

Sponsored By. Randall W. Hamlett

SCHEDULE II-D-3 9

PAGE 1 OF 2



POSTRETIREMENT BENEFITS OTHER THAN PENSION TEST YEAR ENDING 12/31/2018

1 2 3 4 5 6 7 9 10

Line No.

Account Number

Description Reference Schedule

Total Company

Non-Regulated or Non-Electric

Known Change

Company

Total Electric

Texas Retail

Allocation Factor

Allocation to Texas

FF

Funct.

Factor Name

TRAN DIST

OPEB Expense Per Books For TY Ending 12/31/18

2 9260021 2018 ASC 715 (SEAS 106) OPEB Cost m Test Year 675,160 675,160 I 0000 675,160 29/12 DIRECT/DPAYXAG 86,465 367,367 3 9260043 OPEB Non-Service (7,212,020) (7,212,020) 1 0000 (7,212,020) 29/12 DIRECT/DPAYXAG (663,769) (4,086,345) 4 9260053 2018 ASC 715 (SFAS 106) OPEB Costs Capitalized WP 11-D-2-4-I (47,470) (47,470) 1 0000 (47,470) 29/12 DIRECT/DPAY XAG (34,772) (7,924) 5 9260060 2018 Amort-Post Retirement Benefit 531,742 531,742 1 0000 531,742 29/12 DIRECT/DPAYXAG 52,827 298,861 6 2018 ASC 715 (SEAS 106) Expense per Books (6,052,587) (6,052,587) (6,052,587) (559,249) (3,428,042)

7 2018 Increase (Decrease) to TY Expense per Books WP II-D-2-4 3,801,235 3,801,235 1 0000 3,801,235 29/12 DIRECT/DPAYXAG 422,426 2,108,499 926 2018 Requested OPEB Expense (6,052,587) 3,801,235 2,251,352 (2,251,352) .(136,823) (1,319,543)

9


2019 ASC 715 (SFAS 106) Net Periodic Cost-Net of Medicare Subsidy Non-UMWA (5,188,000) (5,188,000) I 0000 (5,188,000) 29/12 D1RECT/DPAYXAG (455,000) (2,953,563) 12 2018 Payroll Expense Ratio 11-D-3 4 30 07% 44 a%

13 926 2018 Requested OPEB Expense (2,251,352) (2,251,352) (3,046,339) (136.823) (1,319,543).. 14

15

16

17 I Please refer to the testimony of AEP Texas Inc witness Randall W Hamlett for a narrative explanation of all adjustments, mcluding the application of the expense ratios (percentages) Calculations are given above and at WP 11-D-2-4 ASC 715-30 OPEB Payroll expense ratios are detailed at II-D-3 4 Exp vs Capital

18

19 2 No OPEB funding payments were made during the test year

"AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

ti4 Sponsored By: Randall W. Hamlett

41. 00

SCHEDULE II-D-3.9

PAGE 2 OF 2



11-13.3.9 POSTRETIREMENT BENEFITS OTHER THAN PENSION


11

2

13

Line

No. Account Number

Description Reference Schedule

MET TDCS Total

2

3

4

5

6

7 8

9

10

OPEB Expense Per Books For TY Ending 12/31/18 9260021 2018 ASC 715 (SFAS 106) OPEB Cost m Test Year

9260043 OPEB Non-Service

9260053 2018 ASC 715 (SFAS 106) OPEB Costs Capitahud WP 11-0-2-4-

9260060 2018 Amort-Post Retirement Benefit

2018 ASC 715 (SEAS 106) Expense per Books

2018 Increase (Decrease) to TY Expense per Books WP 11-0-2-4 926 2018 Requested OPEB Expense

2019 Actuarial Estimate

2019 ASC 715 (SEAS 106) Net Periodic Cost-Net of Medicare Subsidy Non-UMWA

122,370

(1,361,167)

(2,640)

99,551

98,958

(1,100,739)

(2,135)

80,504

675,160

(7,212 020)

(47,470)

531,742

(1,141,885)

702,344

(923,412)

567,966

(6,052,587)

3,801,235

439,541) 55,445) 2,251,352)

(983,836) (795,601) (5,188,000)

12 2018 Payroll Expense Ratio 11-13-3 4 44 68% 44 68% 0 00%

13 926 2018 Requested OMB Expense (439,541) (355,445) (2,251,152)

14

15

16

17 I Please refer to the testimony of AEP Texu Inc winless Randall W Hamlett for a narrative explanation of all adjustments, including the application of the expense ratios (percentages) Calculations arc given above 2nd at ViiP 11434-4 ASC 715-30 OPEB Payroll expense ratios are detailed at ILD-3 4 Exp vs Capital

18 19 2 No OPEB funding payments were made durmg the test year

*AEP Texas Inc Central Division maintains functional ledgers for transmission and distnbution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

f.s.) Sponsored By Randall W. Hamlett

4C• ‘,1:2

Schedule II-D-3-10-1

Attachment 1


AEP TEXAS - CENTRAL DIVISION

ADMINISTRATION FEES PAID BY TRUST FOR TEST PERIOD


Jan-18

Feb-18

Mar-18

Apr-18

May-18

Jun-18

Jul-18

Aug-18

Sep-18

Oct-18

Nov-18

Dec-18

Medical Dental LTD Total

Active Retiree Active Retiree Active

67,452.33 20,196.86 1,526.92 909.76 3,710.07 93,795.94

66,194.08 20,286.84 1,428.63 908.74 3,699.58 92,517.87

61,555.12 18,865.43 1,419.71 908.64 3,716.12 86,465.02

66,211.83 18,980.97 1,347.12 908.50 3,654.33 91,102.76

66,256.23 19,242.34 1,415.09 908.50 3,644.31 91,466.47

66,102.56 10,130.31 1,413.43 908.50 3,214.97 81,769.78

66,640.56 29,128.44 1,414.26 908.50 3,432.24 101,524.01

66,249.70 20,759.66 1,414.26 908.50 3,446.63 92,778.75

66,338.65 20,837.56 1,414.26 908.50 3,775.86 93,274.83

67,031.70 20,876.12 1,414.26 908.50 3,472.27 93,702.85

60,529.70 26,141.77 1,414.26 908.50 3,501.87 92,496.11

66,702.16 20,554.84 1,414.26 908.50 3,491.65 93,071.42

787,264.62 246,001.15

17,036.47

10,903.66

42,759.90 1,103,965.80

Sponsored by: Curt D. Cooper

3050

SCHEDULE II-0-4 PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION

11-0-4 SUMMARY OF EXCLUSIONS FROM TEST YEAR TEST YEAR ENDING 12/31/2018

2 3 4 5 6 7 9 10

Account Description Reference Total Non-Regulated Known Company FF Funct TRAN DIST MET TDCS Total Line Number Schedule Company or Non-Electric Change Total # Factor No Electnc Name

2 4261 Legislatn e Advocacy' 500 500 29 DIRECT 230 270 500 3 4264 Legislative Advocacy' 270,360 270,360 29 DIRECT 123,246 147,114 270,360

4 9030 Legislative Advocacy' 888 888 29 DIRECT 888 888

5 9210 Legislative Advocacy' 10,924 10,924 29 DIRECT 10,924 10,924 6 4261 Social/Recreational/Religious 53,585 53,585 29 DIRECT 24,599 28,986 53,585 7 4265 Social/Recreational/Religious 1,839 1,839 29 DIRECT 371 1,468 1,839

8 5800 Social/Recreational/Religious' 646 646 8 DISTOPX 446 200 646

9 5860 Social/Recreational/Religious 18 18 29 DIRECT 18 18

10 5880 Social/Recreational/Religious' 5,482 5,482 8 DISTOPX 3,782 1,699 5,482

11 5950 Social/Recreational/Religious 55 55 29 DIRECT 55 55

12 9010 Social/Recreational/Religious' 173 173 2 D902_3 4 169 173

13 9030 Social/Recreational/Religious' 639 639 29 DIRECT 639 639

14 9080 Social/Recreational/Religious 1,210 1,210 29 DIRECT 1,210 1,210

15 9210 Social/Recreational/Rel gious' 20,177 20,177 12 DPAYXAG 12,591 4,194 3,392 20,177

16 9260 Social/Recreational/Religious 84 84 12 DPAYXAG 53 18 14 84

17 9350 Social/Recreational/Religious' 303 303 12 DPAYXAG 189 63 51 303 18 4264 7,500 7,500 29 DIRECT 3,419 4,081 7,500 19

20

21 Total Exclusions from Test Year 374,384 374,384 151,865 209,960 6,197 6 363 374,384 I

(I) Items included in Below the Line Expenses in Schedule II-E-4 2

(2) See WP II-D-I-Il Employee Expense for exclusion adjustments

.AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution Please see the testimony of Randall W Hamlett for Meter and TDCS functionalization

Ce4

t/1 Sponsored by Randall W Hamlett

SCHEDULE II-E-1

PAGE 1 OF 4


DEPRECIATION & AMORTIZATION EXPENSE TEST YEAR ENDING 12/31/2018

2 3 4 5 6 7 8 9 .-

Company -

Texas

Accotmt Description Reference Total Non-Regulated or Known Total Retail Allocation to FF Funct TRAN

Line Number Schedule Company Non-Electric Change Electric Allocation Texas 6 Factor

No Factor Name

2 Intangible Plant 3 A301 Organization

11-E-1

4 A302 Franchise and Consents/Reg Assets/Liabilities WP II-E- I-1 10,302,203 (6,411,707) 3,890,496 I 000000 3,890,496 26 DTOTREV 0

5 A303 Miscellaneous Intangible Plant 18,347,706 1,752,795 20,100,501 1 000000 20,100,501 29/20 DIRECT/DPLTSVC-NX 4,582,516

Subtotal 28,649,909 (4,658,912) 23,990,998 23,990,998 4,582,516 7 8 Transmission Plant II-E-1 9 A350 Land and Land RIghts 568,854 151,801 720,655 1 000000 720,655 29 DIRECT 720,655

10 A352 Structures and Improvements 233,210 310,980 544,190 l 000000 544,190 29 DIRECT 544,190

11 A353 Station Equipment 15,571,788 9,576,406 25,148,194 I 000000 25,148,194 29 DIRECT 25,148,194

12 A354 Towers and Fixtures 383,748 387,025 770,773 1 000000 770,773 29 DIRECT 770,773

13 A355 Poles and Fixtures 10,712,332 2,805,358 13,517,690 1 000000 13,517,690 29 DIRECT 13,517,690

14 A356 O H Conductors & Devices 7,175,705 3,114,956 10,290,661 1 000000 10,290,661 29 DIRECT 10,290,661

15 A357 Undergound Conduit 10,945 31,739 42,684 1 000000 42,684 29 DIRECT 42,684

16 A358 Underground Conductors 416,844 200,834 617,678 1 000000 617,678 29 DIRECT 617,678

17 A359 Roads and Trails 2,615 (2,317) 298 1 000000 298 29 DIRECT 298

18 Others

19 Subtotal 35,076,042 16,576,780 51,652,823 51,652,823 51,652,823 20

21 Distribution II-E-1

22 A360 Land and Land Rights 17,675 3,493 21,168 1 000000 21,168 29 DIRECT

23 A361 Structures and Improvements 108,322 48,033 156,355 1 000000 156,355 29 DIRECT

24 A362 Station Equipment 4,194,179 2,552,295 6,746,473 1 000000 6,746,473 29 DIRECT

25 A363 Storage Battery Equipment - - - 0 000000 - 29 DIRECT

26 A364 Poles,Towers & Fixtures 23,727,149 (5,724,778) 18,002,370 1 000000 18,002,370 29 DIRECT

27 A365 0 H Conductors & Devices 19,144,246 631,946 19,776,192 1 000000 19,776,192 29 DIRECT

28 A366 Underground Conduits 1,402,100 (725,039) 677,061 1 000000 677,061 29 DIRECT

29 A367 U G Conductors & Devices 7,206,302 477,693 7,683,995 I 000000 7,683,995 29 DIRECT

30 A368 Line Transformers 13,469,789 6,072,127 19,541,916 1 000000 19,541,916 29 DIRECT

31 A369 ServIces 8,119,985 (3,128,759) 4,991,226 1 000000 4,991,226 29 DIRECT

32 A370 Meters 24,299,657 (1,099,392) 23,200,265 1 000000 23,200,265 29 DIRECT

33 A371 Install on Customer Prem 1,200,822 212,789 1,413,611 I 000000 1,413,611 29 DIRECT

34 A372 Leased Prop on Cust Premises - - 29 DIRECT

35 A373 Street Lights 2,621,474 (540,009) 2,081,465 1 000000 2,081,465 29 DIRECT

36 Accretion 167,919 - 167,919 1 000000 167,919 29 DIRECT

37 AMI Over/Under (10,163,764) 10,163,764 1 000000 - 29 DIRECT

38 Subtotal 95,515,852 8,944,163 104,460,016 104,460,016 39

40 General Plant 11-E-1 41

*AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution Please see the testimony of Randall W Hamlett for Meter and TDCS functionalization.

Sponsored by Randall W. Hamlett, and Jason A Cash

eJl l•J

SCHEDULE II-E-1

PAGE 2 OF 4

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-1 DEPRECIATION & AMORTIZATION EXPENSE TEST YEAR ENDING 12/31/2018

10 11 12 13

Account Descnption Reference DIST MET TDCS Total Line Number Schedule

No

1 Peureciation and Amortization Exciegn 11-E-1 11-E-1 2 Intangible Plant

3 A301 Organization

4 A302 Franchise and Consents/Reg Assets/Ltabthttes WP 11-E-1-1 3,345,255 416,325 128,916 3,890,496 5 A303 Miscellaneous Intangible Plant 15,065,600 452,385 20,100,501

6 Subtotal 18,410,855 868,710 128,916 23,990,998 7

8 Transmission Plant 11-E-1 9 A350 Land and Land Rights 720,655

10 A352 Structures and Improvements 544,190

11 A353 Station Equipment 25,148,194

12 A354 Towers and Fixtures 770,773

13 A355 Poles and Fixtures 13,517,690

14 A356 O H Conductors & Devices 10,290,661 15 A357 Undergound Conduit 42,684

16 A358 Underground Conductors 617,678 17 A359 Roads and Trails 298

18 Others

19 Subtotal 51,652,823 20

21 Distribution 11-E-1 22 A360 Land and Land Rtghts 21,168 21,168

23 A36I Structures and Improvements 156,355 156,355

24 A362 Statton Equtpment 6,746,473 6,746,473

25 A363 Storage Battery Equtpment

26 A364 Poles,Towers & Fixtures 18,002,370 18,002,370

27 A365 0 H Conductors & Devices 19,776,192 19,776,192

28 A366 Underground Conduits 677,061 677,061

29 A367 U G Conductors & Devices 7,683,995 7,683,995

30 A368 Ltne Transformers 19,541,916 19,541,916

31 A369 Services 4,991,226 4,991,226 32 A370 Meters 23,200,265 23,200,265 33 A37I Install on Customer Prein 1,413,611 1,413,611 34 A372 Leased Prop on Cust Premises

35 A373 Street Lights 2,081,465 2,081,465

36 Accretion 167,919 167,919

37 AMI Over/Under

38 Subtotal 81,259,751 23,200,265 104,460,016 39

40 General Plant 11-E-1 41

"AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization

CA) Sponsored by Randall W. Hamlett, and Jason A. Cash

111 CA)

SCHEDULE II-E-1

PAGE 3 OF 4


I DEPRECIATION & AMORTIZATION EXPENSE TEST YEAR ENDING 12/31/2018

1 2 3 4 5 6 7 9

Company Texas Account Descnption Reference Total Non-Regulated or Known Total Retail Allocation to FF Funct TRAN

Line Number Schedule Company Non-Electric Change Electnc Allocation Texas . 6 Factor No Factor Name

42 A389 1 Land .d Land RIghts 29/22 DIRECT/DSQFT

43 A390 Structures and Improvements 1,191,726 3,112,576 4,304,302 1 000000 4,304,302 29/22 DIRECT/DSQFT 1,515,883 44 A391 A391 Office Furniture 67,709 296,791 364,500 1 000000 364,500 29/22 DIRECT/DSQFT 99,917

45 A392 Transportatton equipment 9,280 8,360 17,640 1 000000 17,640 29/16 DIRECT/DPLTXGNL-N 46 A393 Store Equipment 101,121 (53,256) 47,865 1 000000 47,865 29/28 DIRECT/DMANDS 154

47 A394 Tools, Shop & Garage Equip 1,026,887 (77,424) 949,463 l 000000 949,463 29/16 DIRECT/DPLTXGNL-N 408,208

48 A395 Lab Equip 2,557 13,328 15,885 1 000000 15,885 29/16 DIRECT/DPLTXGNL-N 2,731 49 A396 Power Operated Equipment 1,807 (0) 1,807 1 000000 1,807 29/16 DIRECT/DPLTXGNL-N

50 A397 Communication equi 7,758,446 (1,496,390) 6,262,056 l 000000 6,262,056 29/16 DIRECT/DPLTXGNL-N 458,016 51 A398 Misc Equip 276,233 (161,861) 114,372 1 000000 114,372 29/16 DIRECT/DPLTXGNL-N 11,757

52 A399 Other Tangible Prop - Depr 43,308 43,308 1 000000 43,308 29/16 DIRECTMPLTXGNL-N 53 A399 Other Tangible Prop - Depletable

54 Subtotal 10,479,073 1,642,124 12,121,197 12,121,197 2,496,666 55

56 TOTAL DEPRECIATION, AMORTIZATION & ACCRETION 11-E-1 169,720,877 22,504,156 192,225,033 192,225,033 58,732,005

'AEP Texas Inc Central Division maintains functional ledgers for transmission and distnbution Please see the testimony of Randall W Hamlett for Meter and TDCS functionalization

(,44 Sponsored by Randall W Hamlett, and Jason A Cash

4P.

SCHEDULE II-E-1

PAGE 4 OF 4

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-1 DEPRECIATION & AMORTIZATION EXPENSE TEST YEAR ENDING 12/31/2018

10 11 12 13

Account Description Reference DIST MET TDCS Total Line Number Schedule

No

42 A389 1 Land and Land Rights - 43 A390 Structures and Improvements 2,636,294 117,010 35,114 4,304,302 44 A391 A391 Office Furniture 250,149 11,103 3,332 364,500 45 A392 Transportation equipment 17,126 514 17,640

46 A393 Store Equipment 46,320 1,391 47,865 47 A394 Tools, Shop & Garage Equip 525,476 15,779 949,463 48 A395 Lab Equip 12,771 383 15,885 49 A396 Power Operated Equipment 1,754 53 1,807 50 A397 Communication equi 5,634,839 169,201 6,262,056 51 A398 Misc Equip 99,624 2,991 114,372 52 A399 Other Tangible Prop - Depr 42,045 1,263 43,308 53 A399 Other Tangible Prop - Depletable - - 54 Subtotal 9,266,397 319,688 38,446 12,121,197 55

56 TOTAL DEPRECIATION, AMORTIZATION & ACCRETION II-E-1 108,937,003 24,388,663 167,362 192,225,033 I

"AEP Texas Inc Central Division maintains functional ledgers for transmission and distribution Please see the testimony of Randall W Hamlett for Meter and TDCS functionalization

t•4 Sponsored by Randall W. Hamlett, and Jason A Cash C:II) Ul till

ATTACHMENT II-E-1-1 PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION ATTACHMENT-SCIIEDULE DEPRECIATION AND AMORTIZATION EXPENSE SUMMARY OF AMORTIZATION EXPENSE & DEPRECIATION OF NON AMI METERS TEST YEAR ENDING 12/31/2018

A/C No. Trans Distr. Total T&D Reg Asset - NOB AMI meters Test Year Amortization Expense 4030001 0 3,890,496 3,890,496

December 31, 2018 Amortization expense 0 324,208 324,208 December 31, 2018 Amortization expense annualized

and included in cost of service 0 3,890,496 3,890,496 Test Year Adjustment 0 0

Intangible Plant- Acct 303 Test Year Amortization Expense 4040001 4,080,104 14,267,602 18,347,706

December 31, 2018 Amortization expense 381,876 1,293,165 1,675,042 December 31, 2018 Amortization expense annualized

and Included In Cost of service 4,582,516 15,517,985 20,100,501 Test Year Adjustment 502,412 1,250,383 1,752,795

TX AMS Over/Under Recovery 4074000 Test Year Amortization Expense 0 (3,030,076) (3,030,076)

Amount to be included in Cost of service 0 0 0 Test Year Adjustment 0 3,030,076 3,030,076

Amort Eq Return, TC2 Settlement, Bond Defeasance Other Securitization

Test Year Amortization Expense 4073005 0 9,370,902 9,370,902 Amount to be included in Cost of service 0 0 0 Test Year Adjustment 0 (9,370,902) (9,370,902)

Restructuring - Loss on Reacquired Debt 4073000 Test Year Amortization Expense 0 70,881 70,881

Amount to be included in Cost of service 0 0 0 Test Year Adjustment 0 (70,881) (70,881)

T&D AMORTIZATION EXPENSE SUMMARY Transmission Distribution Total T&D

Test Year Amortization Expense & Depr on Non AMI Meters 4,080,104 24,569,805 28,649,909 Amortization Expense Included In Cost of Service 4,582,516 19,408,481 23,990,998 Test Year Adjustment 502,412 (5,161,324) (4,658,912)

**** This item is functionalized to T&D in cost of service. See Schedule II-E-1.

Sponsored by• Randall W Hamlett

3056

PER BOOKS

12-mtd

Current Depreciation

Plant Balance Depr Provision

At 12/31/2018 Rate At 12/31/2018

ADJUSTMENT FOR TYE PLANT BAL AT EXISTING RATES

Proforma

Plant Balance

at December 31

2018

Annual Depr

On Ending Plant

Balance

3I-Dec-18

Existing Rates

Adjustment

Depr On

T Y End Bal

Existing Rates

Total

Depreciation

Adjustment

Line

No

Annual Depr

Existing Rates

On Ending Plant

Proforma

Proposed

Balance With

Depreciation

Depr

Proposed Rates

Expense

Rate

3 I-Dec-18

1

2

TRANSMISSION

A/C

3 350 Land In Fee 13,188,202 0 000% - 11,931,641 0 0 0

4 350 Land Rights 60,036,747 1 020% 568,854 60,033,739 612,344 43,490 43,490

5 352 Structures 34,861,040 1 330% 233,210 35,979,785 478,531 245,321 245,321

6 353 Station Equipment 1,249,597,777 1 380% 15,571,788 1,247,777,674 17,219,332 1,647,544 1,647,544

7 354 Towers and Fixtures 46,640,647 0 800% 383,748 46,640,647 373,125 (10,623) (10,623)

8 355 Poles and Fixtures 562,498,025 2 180% 10,712,332 562,162,273 12,255,138 1,542,806 1,542,806

9 356 Overhead Conductors 499,084,207 1 520% 7,175,705 499,335,273 7,589,896 414,191 414,191

10 357 Underground Conductors 2,640,151 0 590% 10,945 2,640,151 15,577 4,631 4,631

11 358 Underground Conduit 25,028,080 1 660% 416,844 25,028,080 415,466 (1,378) (1,378)

12 359 Roads and Trails 54,376 1 150% 2,615 54,376 625 (1,989) (1,989)

13 2,493,629,252 35,076,042 2,491,583,639 38,960,034 3,883,992 3,883,992

14

15

16 T-General

17 389 Land 0 000%

18 389 Land Rights - 0 000% -

19 390 Structures 99,185,533 1 100% 44,821 99,185,533 1,091,041 1,046,220 1,046,220

20 391 Office Furniture/Equip 1,117,714 2 770% 12,397 1,117,714 30,961 18,564 18,564

21 392 Transportation Equip 13 330% - 0 0 0 0

22 393 Stores Equip 3,676 IS 520% 432 3,676 313 (119) (119)

23 394 Tools 13,877,292 3 310% 446,959 13,877,292 459,338 12,379 12,379

24 395 Laboratory Equip 75,795 0 580% 440 75,795 440 0 0

25 396 Power Op Equip 0 940% 0 0 0 0

26 397 Communication Equipment 9,309,274 6 490% 648,848 9,309,274 604,172 (44,677) (44,677)

27 397 AM1 Communication Equipment 14 290%

28 398 Misc Equip 319,924 8 620% 27,600 319,924 27,577 (23) (23)

29 123,889,208 1,181,497 123,889,208 2,213,842 1,032,345 1,032,345

30

31 TOTAL TRANSMISSION 2,617,518,461 36,257,540 2,615,472,847 41,173,876 4,916,337 4,916,337

32

33

34

35 DISTRIBUTION

36 A/C

37 360 360 Land m Fee 15,815,762 0 000% 15,815,762 0 0 0

38 360 Land Rights 1,318,356 1 440% 17,675 1,318,356 18,984 1,310 1,310

39 361 361 Structures 14,270,140 0 880% 108,322 12,120,569 106,661 (1,661) (1,661)

40 362 362 Station Equipment 401,828,211 1 070% 4,194,179 396,652,656 4,244,183 50,005 50,005

41 364 364 Poles and Towers 653,270,086 3 670% 23,727,149 612,325,516 22,472,346 (1,254,802) (1,254,802)

42 365 365 Overhead Conductors 602,304,117 3 370% 19,144,246 573,222,951 19,317,613 173,367 173,367

43 366 366 Underground Conductors 57,614,515 2 510% 1,402,100 57,378,067 1,440,189 38,090 38,090

44 367 367 Underground Conduit 287,738,801 2 600% 7,206,302 285,650,353 7,426,909 220,607 220,607

45 368 368 Line Transformers 542,916,686 2 550% 13,469,789 540,974,797 13,794,857 325,068 325,068

46 369 369 Services 217,550,377 3 830% 8,119,985 217,507,781 8,330,548 210,563 210,563

Sponsored by Randall W. Hamlett and Jason A. Cash

CPI

0 000%

612,344 1 200% 720,655

478,531 1 512% 544,190

17,219,332 2 015% 25,148,194

373,125 l 653% 770,773

12,255,138 2 405% 13,517,690

7,589,896 2 061% 10,290,661

15,577 1 617% 42,684

415,466 2 468% 617,678

625 0 548% 298

38,960,034 51,652,823

0 000%

0 000%

1,091,041 1 528% 1,515,883

30,961 8 939% 99,917

0 9 504% 0

313 4 196% 154

459,338 2 942% 408,208

440 3 603% 2,731

0 0 940% 0

604,172 4 920% 458,016

14 290%

27,577 3 675% 11,757

2,213,842 2,496,666

41,173,876 54,149,489

0 0 000% 0

18,984 1 606% 21,168

106,661 1 290% 156,355

4,244,183 1 701% 6,746,473 22,472,346 2 940% 18,002,370

19,317,613 3 450% 19,776,192

1,440,189 1 180% 677,061

7,426,909 2 690% 7,683,995

13,794,857 3 612% 19,541,916

8,330,548 2 295% 4,991,226

ATTACHMENT II-E-1-2 PAGE 1 OF 4



ATTACHMENT II-E-1-2 DEPRECIATION EXPENSE

FOR THE TEST YEAR ENDING 12/31/2018

ATTACHMENT ll-E-1-2 PAGE 2 OF 4





ADJ FOR (b) (a) + (b) T&D TOTAL ADJUSTED Depr Exp

RECLASS ANNUAL DEPR Effect From Proforma

Line USING PROPOSED Change In Rate Depreciation Exp

No WP II-E-1-1 RATES & RECLASS & Reclass Adjustment

1

2

TRANSMISSION

A/C

3 350 Land In Fee

4 350 Land Rights 720,655 108,311 151,801

5 352 Structures 544,190 65,659 310,980

6 353 Station Equipment 25,148,194 7,928,862 9,576,406

7 354 Towers and Fixtures 770,773 397,648 387,025

8 355 Poles and Fixtures 13,517,690 1,262,552 2,805,358

9 356 Overhead Conductors 10,290,661 2,700,765 3,114,956

10 357 Underground Conductors 42,684 27,107 31,739

11 358 Underground Conduit 617,678 202,212 200,834

12 359 Roads and Trails 298 (327) (2,317)

13 0 51,652,823 12,692,788 16,576,780

14

15

16 T-General

17 389 Land 18 389 Land Rights

19 390 Structures 1,515,883 424,842 1,471,062

20 391 OfEce Furniture/Equip 99,917 68,956 87,520

21 392 Transportation Equip 0 0 0

22 393 Stores Equip 154 (159) (278)

23 394 Tools 408,208 (51,131) (38,751)

24 395 Laboratory Equip 2,731 2,291 2,291

25 396 Power Op Equip 0 0 0

26 397 Communication Equipment 458,016 (146,156) (190,832)

27 397 AMI Communication Equipment

28 398 Misc Equip 11,757 (15,821) (15,843)

29 2,496,666 282,824 1,315,169

30

31 TOTAL TRANSMISSION 54,149,489 12,975,612 17,891,949

32

33

34

35 DISTRIBUTION

36 A/C

37 360 360 Land in Fee 0 0

38 360 Land Rights 21,168 2,184 3,493

39 361 361 Stmctures 156,355 49,694 48,033

40 362 362 Station Equipment 6,746,473 2,502,290 2,552,295

41 364 364 Poles ancl Towers 18,002,370 (4,469,976) (5,724,778)

42 365 365 Overhead Conductors 19,776,192 458,578 631,946

43 366 366 Underground Conductors 677,061 (763,128) (725,039)

44 367 367 Underground Conduit 7,683,995 257,085 477,693

45 368 368 Line Transformers 19,541,916 5,747,059 6,072,127

46 369 369 Services 4,991,226 (3,339,322) (3,128,759)

Sponsored by. Randall W. Hamlett and Jason A. Cash

00

PER BOOKS

12-mtd

Current Depreciatron

Plant Balance Depr Provrsion

At 12/31/2018 Rate At 12/31/2018

ADJUSTMENT FOR TYE PLANT BAL AT EXISTING RATES

Proforma

Plant Balance

at December 31

2018

Annual Depr

On Ending Plant

Balance 31-Dec-18

Existing Rates

Adjustment

Depr On

T Y End Bal

Existing Rates

Total

Depreciation

Adjustment

Line

No

Annual Depr

Existing Rates

On Ending Plant Proforma

Proposed

Balance With

Depreciation

Depr

Proposed Rates Expense

Rate

3 I-Dec-18

ATTACHMENT ll-E-1-2 PAGE 3 OF 4



ATTACHMENT 11-E-1-2 DEPRECIATION EXPENSE


a

47 370 370 Meters 31,791,183 5 560% 1,746,866 31,791,183 1,767,590 20,724 20,724 1,767,590 6 467% 2,055,901 48 370 16 370 AMI Meters 147,966,157 14 290% 22,552,791 147,966,157 21,144,364 (1,408,427) (1,408,427) 21,144,364 14 290% 21,144,364 49 371 371 Customer Installs 55,096,266 2 150% 1,200,822 55,071,768 1,184,043 (16,779) (16,779) 1,184,043 2 567% 1,413,611 50 373 373 Street Lighting 85,601,163 2 150% 2,621,474 81,090,148 1,743,438 (878,035) (878,035) 1,743,438 2 567% 2,081,465 51 AMI Over/Under (10,163,764) 0 0 10,163,764 10,163,764 0 0 52 Accretion 167,919 0 167,919 0 0 167,919 167,919 53 3,115,081,819 95,515,852 3,028,886,065 103,159,647 7,643,794 7,643,794 103,159,647 104,460,016 54

55

56 D-General 57 389 Land 12,710,361 0 000% 12,710,361 0 0 0 000% 0 58 389 I Land Rights 251,041 0 000% 251,041 0 0 000% 59 390 Structures 182,448,607 1 100% 1,146,905 182,448,607 2,006,935 860,030 860,030 2,006,935 1 528% 2,788,419 60 391 OfTice Furniture/Equip 2,959,750 2 770% 55,313 2,959,750 81,985 26,672 26,672 81,985 8 939% 264,583 61 392 Transportation Equip 185,606 13 330% 9,280 185,606 24,741 15,461 15,461 24,741 9 504% 17,640 62 393 Stores Equip 1,137,019 8 520% 100,689 1,137,019 96,874 (3,815) (3,815) 96,874 4 196% 47,711 63 394 Tools 18,400,329 3 310% 579,928 18,400,329 609,051 29,123 29,123 609,051 2 942% 541,255 64 395 Laboratory Equip 365,100 0 580% 2,118 365,100 2,118 0 0 2,118 3 603% 13,154 65 396 Power Op Equip 192,198 0 940% 1,807 192,198 1,807 (0) (0) 1,807 0 940% 1,807 66 397 Communication Equrprnent 56,636,968 6 490% 3,284,176 56,636,968 3,675,739 391,563 391,563 3,675,739 4 920% 2,786,539 67 397 AMI Communication Equipment 23,041,699 14 290% 3,825,422 21,116,172 3,017,501 (807,921) (807,921) 3,017,501 14 290% 3,017,501

68 398 Misc Equip 2,792,313 8 620% 248,632 2,792,313 240,697 (7,935) (7,935) 240,697 3 675% 102,615 69 399 Other Tangible-ARO 892,302 5 220% 43,308 892,302 43,308 0 0 43,308 0 000% 43,308 70 302,013,293 9,297,576 300,087,766 9,800,755 503,179 503,179 9,800,755 9,624,531 71

72

73

74

75 TOTAL DISTRIBUTION 3,417,095,113 104,813,428 3,328,973,831 112,960,402 8,146,973 8,146,973 112,960,402 114,084,547 76

77 Total T&D 6,034,613,573 141,070,968 5,944,446,678 154,134,278 13,063,310 13,063,310 154,134,278 168,234,036

C#4 Sponsored by Randall W. Hamlett and Jason A. Cash

COI V;

ATTACHMENT II-E-1-2 PAGE 4 OF 4





ADJ FOR (b) (a) + (b) T&D TOTAL ADJUSTED Depr Exp

RECLASS ANNUAL DEPR Effect From Proforma

Line USING PROPOSED Change In Rate Depreciation Exp

No WP II-E-1-1 RATES & RECLASS & Reclass Adjustment

47 370 370 Meters 2,055,901 288,311 309,035

48 370 16 370 AbAl Meters 21,144,364 0 (I A08,427)

49 371 371 Customer Installs 1,413,611 229,568 212,789

50 373 373 Street Lighting 2,081,465 338,026 (540,009)

51 AMI Over/Under 0 0 10,163,764

52 Accretion 167,919 0 0

53 0 104,460,016 1,300,369 8,944,163

54

55

56 D-General 57 389 Land 0

58 389 1 Land Rights

59 390 Structures 2,788,419 781,484 1,641,514

60 391 Office Furniture/Equip 264,583 182,598 209,271

61 392 Transportation Equip 17,640 (7,101) 8,360

62 393 Stores Equip 47,711 (49,163) (52,978)

63 394 Tools 541,255 (67,796) (38,672)

64 395 Laboratory Equip 13,154 11,037 11,037

65 396 Power Op Equip 1,807 0 (0)

66 397 Communicahon Equipment 2,786,539 (889,200) (497,637)

67 397 AMI Communicahon Equipment 3,017,501 0 (807,921)

68 398 Misc Equip 102,615 (138,082) (146,017)

69 399 Other Tangible-ARO 43,308 0 0

70 0 9,624,531 (176,224) 326,955

71

72

73

74

75 TOTAL DISTRIBUTION 114,084,547 1,124,145 9,271,119

76

77 Total T&D 0 168,234,036 _14,099,757 27,163,068

to) Sponsored by Randall W. Hamlett and Jason A. Cash


ATTACHMENT H-E-1-3


ATTACHMENT SCHEDULE DEPRECIATION RATES


TRANSMISSION

Test Year Depreciation

Rates

Proposed Depreciation Rates In Filing

Land In Fee Land Rights Structures Station Equipment Towers and Fixtures Poles and Fixtures Overhead Conductors Underground Conductors Underground Conduit

0 00% 1 02% 1 33% 1 38% 0 80% 2 18% 1.52% 0.59% 1.66%

0 00% 1.20% 1 51% 2 02% 1 65% 2 40% 2 06% 1 62% 2 47%

35000 35010

352 353 354 355 356 357 358 359 Roads and Trails 1 15% 0.55%

DISTRIBUTION 36000 360 Land in Fee 0 00% 0 00% 36010 Land Rights 1 44% I 61% 361 361 Structures 0 88% 1 29% 362 362 Station Equipment 1 07% 1.70% 364 364 Poles and Towers 3.67% 2.94% 365 365 Overhead Conductors 3 37% 3 45% 366 366 Underground Conductors 2.51% 1.18% 367 367 Underground Conduit 2.60% 2 69% 368 368 Line Transformers 2 55% 3.61% 369 369 Services 3 83% 2.29% 370 370 Meters 5 56% 6.47%

370 16 370.16 AMI Meters 14 29% 14.29% 371 371 Customer Installs 2 15% 2 57% 372 372 Leased Property on Customer 0 00% 0 00% 373 373 Street Lighting 3 22% 3.06%

GENERAL 38900 Land 0 00% 0 00% 38910 Rights-of-Way 0 00% 0 00%

390 Structures & Improvements 1 10% 1 53% 39100 Office Furniture & Equipment 2 77% 8 94% 39111 Computers 0 00% 0 00% 39200 Transportation Equipment 13 33% 9 50% 39211 Trailers 0 00% 0 00% 393 Stores Equipment 8.52% 4 20% 394 Tools Shop & Garage Equipment 3 31% 2 94% 395 Laboratory Equipment 0 58% 3 60% 396 Power Operated Equipment 0.94% 0 94%

39700 Communication Equipment 6.49% 4 92% 39711 Mobile Radios 6.49% 4 92% 39712 Economic Dispatch 6.49% 4 92% 39713 Radio Antenna Systems 6.49% 4 92% 39716 AMI Communication Equipment 14.29% 14.29% 398 Miscellaneous Equipment 8 62% 3 67%

39919 Other Tangible 5.22%

Sponsored by: Randall W. Hamlett and Jason A. Cash

3061

SCHEDULE II-E-2

PAGE 1 OF 2

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-2 TAXES OTHER THAN FEDERAL INCOME TAXES TEST YEAR ENDING 12/31/2018

1 2 3 4 5 6 7 8 9 10

Company Texas

Account Descnption Reference Total Total Non-Regulated or Known Total Retail Allocation to FF Funct TRAN Lme Number Schedule Company Company Non-Electric Change Electric Allocation Texas # Factor No Transmission Distribution Factor Name

1 Taxes Other than Income TLICI II-E-2 2

3 Payroll-Related II-E-2 4 Direct Assigned (934,758) (3,342,156) (4,276,914) 1 000000 (4,276,914) 29/12 DIRECT/DPAYXAG (934,758) 5 FICA WP II-E-2-1 1,329,288 7,196,953 5,859 8,532,099 1 000000 8,532,099 29/12 DIRECT/DPAYXAG 1,319,837 6 FUTA 8,219 47,952 56,171 1 000000 56,171 29/12 DIRECT/DPAYXAG 8,219 7 SUTA 17,175 99,799 116,974 1 000000 116,974 29/12 DIRECT/DPAYXAG 17,175 8

9 Total Pap oll 419,925 4,002,547 5,859 4,428,331 4,428,331 410,473 10

11 Property Related II-E-2 12 Ad Valorem II-E-2 1 18,016,129 33,628,273 68 10,263,909 61,908,3 l l 1 000000 61,908,311 29/18 DIRECT/DPLTSVC-N 26,468,255 13 1 000000 14 Total Property 18,016,129 33,628,274 10,263,909 61,908,311 61,908,311 26,468,255 15

16

17 Franchise 0 000000 0 18 Total Non-Revenue Related 19

20 Revenue (kwh) Related II-E-2 21 Federal Excise St Lic Reg Fees 600 600 1 000000 600 29 DIRECT 22 Sales and Use WP II-E-2-5 16,900 42,452 (59,200) 152 1 000000 152 29/18 DIRECT/DPLTSVC-N 151 23 State Gross Receipts 4 4 a 1 000000 8 29 DIRECT 4

24 Municipal fees WP II-E-2-3 - 47,194,381 455,437 47,649,817 1 000000 47,649,817 29 DIRECT 25 Gross Margins Tax WP II-E-2-4 281,208 971,618 1,057,752 2,310,578 1 000000 2,310,578 TOTREV 606,563 26 Total Revenue Related 298,112 48,209,054 1,453,988 49,961,155 49,961,155 606,719 27

28 !TOTAL TAXES OTHER THAN INCOME TAXES II-E-2 18,734,166 85,839,875 11,723,756 116,297,797 116,297,797 27,485,447

',NEP Texas Central Division maintains functional ledgers for transmission and distnbution. Please see the testimony of Randall W Hamlett for Meter and TDCS functionalization.

Sponsored by Randall W. Hamlett

01

SCHEDULE II-E-2

PAGE 2 OF 2

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-2 TAXES OTHER THAN FEDERAL INCOME TAXES TEST YEAR ENDING 12/31/2018

11 12 13 14

Account Description Reference DIST MET TDCS Total Line Number Schedule

No

1 Taxes Other than Income Tula II-E-2 2

3 Payroll-Related II-E-2 4 Direct Assigned (2,085,626) (694,725) (561.805) (4,276,914) 5 FICA WP II-E-2-1 4,500,712 1,499,193 1,212,357 8,532,099 6 FUTA 29,924 9,968 8,061 56,171 7 SUTA 62,278 20,745 16,776 116,974 8

9 Total Payroll 2,507,288 835,181 675,368 4,428,331 10

11 Property Related II-E-2 12 Ad Valorem 1 34,343,175 1,065,293 31,588 61,908,311 13

14 Total Property 34,343,175 1,065,293 31,588 61,908,311 15

16

17 Franchise 18 Total Non-Revenue Related 19

20 Revenue (kwh) Related II-E-2 21 Federal Excise& Lis Reg Fees 600 600

22 Sales and Use WP II-E-2-5 0 0 152 23 State Gross Receipts 4

24 Municipal fees WP 11-E-2-3 47,649,817 47,649,817 25 Gross Margins Tax WP II-E-2-4 1,465,202 182,348 56,465 2,310,578 26 Total Revenue Related 49,115,624 182,348 56,465 49,961,155 27

28 TOTAL TAXES OTHER THAN INCOME TAXES II-F,-2 85,966,086 2,082,822 763,441 116,297,797

*AEP Texas Central Division maintains functional ledgers for transmission and distnbution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

Sponsored by Randall W Hamlett

Chi

ATTACHMENT II-E-2

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION ATTACHMENT II-E-2 TAXES OTHER THAN INCOME TAXES TEST YEAR ENDING 12/31/2018

2 3 4 5 6

WP 11-E-2-I WP II-E-2-2 WP II-E-2-3 WP II-E-2-4 WP 11-E-2-5 Company Line Account Description Reference FICA Ad Valorem Municipal Gross Margin Sales & Use Total No Number Schedule Adjustment Franchise Tax Electric

Adjustments

1 2

Taxes Other than Income Taxes

3 Payroll-Related 4 Direct Assigned/Loading 5 FICA 5,859 5,859 6 FUTA 7 SUTA 8 9 Total Payroll 5,859 5,859

10 11 Property Related 12 Ad Valorem 10,263,909 10,263,909 13

14 Total Property 10,263,909 10,263,909 15

16 17 Franchise 18 Total Non-Revenue Related 19 20 Revenue (kwh) Related 21 Public Utility Commission 22 Sales and Use (59,200) (59,200) 23 State Gross Receipts • 24 Municipal fees 455,437 455,437 25 Gross Margin 1,057,752 1,057,752 26 Total Revenue Related 455,437 1,057,752 (59,200) 1,453,988 27

28 TOTAL TAXES OTHER THAN INCOME TAXES 5,859 10,263,909 455,437 1,057,752 (59,200) 11,723,756

*AEP Texas Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.


14 2018 advalorem tax 22,513,032 31,704,495 54,217,527 15 1-1-18 Net Utility Plant - TCC Trial Balance 1,867,389,137 2,115,877,925 3,983,267,062

memo Penalties Paid Recorded in Penalty account and not included in filing 263 320 583

16 2017 advalorem tax 19,428,789 28,913,635 48,342,424 17 1-1-17 Net Utility Plant - Trial Balance 1,630,711,840 1,988,887,623 3,619,599,463

memo Penalties Paid Recorded in Penalty account and not included in filing 542 95 662 20 1,205

18 2016 advalorem tax 18,080,636 22,236,532 40,317,168 19 1-1-2016 Net Utility Plant 1,441,683,189 1,877,813,230 3,319,496,419

memo Penalties Paid Recorded in Penalty account and not included in filing 72 58 88 53 161

20 2015 advalorem tax 21 1-1-2015 Net Utility Plant

memo Penalties Paid Recorded in Penalty account and not included in filing

Advalorem tax for the calendar tax year is assessed on the January 1 plant balance

14,197,592 24,687,469 38,885,061 1,219,337,178 1,780,379,026 2,999,716,204

Prior Year Data Total

Transmission Distnbution T&D

SCHEDULE II-E-2.1 PAGE 1 OF 2

PUBLIC UTILTTY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DWISION II-E-2.1 AD VALOREM TAXES TEST YEAR ENDING 12/31/2018

AD VALOREM TAXES BASED ON UTILITY PLANT AT TEST YEAR END FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2018

Line

Schedule Transmission Distnbution Total No

Description

Reference Amount Amount T&D

1 Net Electric Plant in Service 2 Intangible Plant 3 Completed Construction not Classified 4 Plant Held for Future Use 5 Construction Work in Progress (No Taxes Assessed)

11-6 2,293,694,492 2,366,102,936 4,659,797,428

6 Electnc Utility Plant Subject to Ad Valorem Tax II-B 2,293,694,492 2,366,102,936 4,659,797,428

7 Ratio of Ad Valorem Taxes to Net Utility Plant at January 1, 2018 0 0122125272 0 0155452781

8 Ad Valorem Tax, Gross 28,011,806 4,793,534

36,781,728 6

9 Less Ad Valorem Tax Capitalized - 2018 (1,392,060) (1,139,660) (2,531,720)

10 Early Pay Discount (151,491) (202,012) (353,503)

11 Pro Forma Ad Valorem Tax Expense December 31, 2018 26,468,255 35,440,056 61,908,311

12 Ad Valorem Taxes Expensed for the Year Ended 12/31/2018 per Books (Schedule II-E-2) 18,016,129 33,628,274 51,644,403

13 Pro Forma Adjustment 8,452,126 1,811,782 10,263,909

Transmission Distribution 22 2018 Ad Valorem Tax incurred - gross 22,513,032 31,704,495 54,217,527

Net Electnc Utility Plant Subject to Ad Valorem Tax at 23 January 1, 2018 1,867,389,137 2,115,877,925 3,983,267,062

24 Ratio of Ad Valorem Tax to Electnc Utility Plant at 0.012055887 0 014984085 0 013611321 January 1, 2018. (Line 1 / Line 2)

Early Pay Discount Calculation Ad Valorem Taxes Based on Utility Plant at

25 December 31, 2018.- Gross 28,011,806

36,781,728 64,793,534

*AEP Texas Central Division maintains functional ledgers for transmission and distnbution Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization

Sponsored by Randall W Hamlett

3065


PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-2.1 AD VALOREM TAXES TEST YEAR ENDING 12/31/2018

AD VALOREM TAXES BASED ON UTILITY PLANT AT TEST YEAR END FOR THE TWELVE MONTHS ENDED DECEMBER 31, 2018

Line No

Schedule Descnption Reference

Transmission Amount

Distribution Amount

Total T&D

Ad Valorem Taxes Based on Net Utility Plant at 26 January 1, 2018 - Gross 22,513,032 31,704,495 54,217,527

27 Ratio - Test Year/2018 Amount 1.244248498 1 160142376 1.195066209

28 2018 Early Pay Discount 121,753 174,127 295,880

29 Pro Forma Early Pay Discount -TY Ending 12/31/2018 151,491 202,012 353,503

30 Taxes Paid by Month For Test Year Ad Valorem 31 May-18 - 667 667 32 October-18 5,221,880 7,173,111 12,394,991 33 November-18 201,774 690,988 892,762 34 January-19 16,967,625 23,665,602 40,633,227

35 Total 22,391,279 31,530,368 53,921,647

*AEP Texas Central Division maintains functional ledgers for transmission and distribution. Please see the testimony of Randall W Hamlett for Meter and TDCS functionalizabon.


3066

SCHEDULE II-E-3

PAGE 1 OF 2


II-E-3 FEDERAL INCOME TAXES


2 3 4 5 6 7 8 9

Company Texas

Account Descnption Reference Total Non-Regulated or Known Total Retail Allocation to FF Funct TRAN DIST MET Line Number Schedule Compam Non-Electric Change Electric Allocation Texas 4 Factor No Factor Name

I federal Income Tana II-E-3 2

3 Return on Rate Base ii-b (39 305,705,763 0 266,064,087 266,064,087 • 128,353,011 130,512,186 6,494,474 4

5 Deductions: 6 Synchroniced Interest (85,692,020) (2,725,109) (88,417,329) (88,417,329) * • (42,653,748) (43,371,276) (2,158,217) 7 ITC Amortization (655,814) (149,860) (805,674) 1 000000 (805,674) 29/18 DIRECT/DPLTSVC-N (272,617) (516,559) (16,023) 8 Amortization of Protected Excess DF1T (6,572,182) (102,779) (6,674,961) 1 000000 (6,674,961) 29/18 DIRECT/DPLTSVC-N (659,913) (5,828,880) (180,1106) 9 Amortization of Non-protected excess DFIT (2,465,424) 2,465,424 1 000000 • 10 Allocated Parent Compam Tax Savings (2,617,000) 2,617,000 0 1 000000 0 " • 0 0

11 .

12 Other (13,316,123) 13,316,123 0 1 000000 0 0 0 0 13 Subtotal (111,318,563) (95 897 964) (95,897,964) (43,586,278) (49,716,715) (2,355,047) 14

15 Additions: 16 Depreciation adjustment 3,064,000 (1,213,000) 1,851,000 1 000000 1,851,000 29/18 DIRECT/DPLTSVC-N 651,000 1,162,860 36,071 17 Meals and Entertainment 627,500 627,500 1 000000 627,500 29/12 DIRECT/DPAYXAG 115,323 319,617 106,465 18 Allocated Parent Company Tax Savings (2,943,000) 2,943,000 - - • • 19 Restricted Stock (44,869) (44,869) 1 000000 (44,869) 29 DIRECT (935) (43,935) 20

21 Taxable Component of Return 195,090,831 172,599,754 172,599,754 85,532,122 82,234,014 4,281,963 22 Tax Factor 26.582278% 26.582278% 26.582278% 26.582278% 26.582278% 26.582278% 23

24 Federal Income Taxes Before Adjust. 51,859,588 (5,978,641) 45,880,947 45,880,947 22,736,387 21,859,674 1,138,243 25

26 Tax Credits 27 ITC Amortization (655,814) 0 (149,860) (805,674) 1 000000 (805,674) 29/18 DIRECTMPLTSVC-N (272,617) (516,559) (16,023) 28 Amon of protected excess DFIT (6,572,182) 0 (102,779) (6,674,961) 1 000000 (6,674,961) 29/18 DIRECT/DPLTSVC-N (659,913) (5,828,880) (180,806) 29 Amontization of Non-protected excess DFIT (2,465,424) 0 2,465,424 0 1 000000 - 29 DIRECT 0 0 30 Allocated Parent Company Tax Savmgs (2,617,000) 0 2,617,000 0 1 000000 0 " • 0 0 0 31 Tax Credits and Adjustments (31,000) 0 31,000 0 0 • •

32

33 ADD: 34 pnor year adjustments (711,535) 711,535 0 35 provision for contmgencies • 36 Subtotal (13,052,955) 5,572,320 (7,480,635) (7,480,635) (932,530) (6,345,439) (196,830) 37

38 ITOTAL FEDERAL INCOME TAXES II-E-3 38,806,633 (406,320) 38,400,312 38,400,312 21,803,857 15,514,236 941,414

•AEP Texas Central Division maintains functional ledgers for transmission and distribution Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

Sponsored by Michael N Kelly

SCHEDULE II-E-3

PAGE 2 OF 2



II-E-3 FEDERAL INCOME TAXES TEST YEAR ENDING 12/31/2018

2 13

Account Description Reference TDCS Total Line Number Schedule No

I Federal Income Taxes II-E-3 2

3 Return on Rote Base ii-b 939 704,415 266,061,087 4

5 Deductions: 6 Synchronized Interest (234,088) (88,417,329) 7 ITC Amortization (475) (805,674) 8 Amortization of Protected Excess DFIT (5,361) (6,674,961)

9 Amorttzatnon of Non-protected excess DFIT

10 Allocated Parent Company Tax Savings 0

I I 12 Otber 13 Subtotal (239,925) (95,897,964) 14

15 Additions: 16 Depreciabon adjustment 1,070 1,651,000 17 Meals and Entertainment 86,095 627,500 18 Allocated Parent Company Tax Savings 19 Restricted Stock (44,869) 20

21 Taxable Component of Return 551,655 172,599,751 22 Tax Factor 26.582278% 26.682278%

23 24 Federal Income Taxes Before Adjust. 146,643 15,680,917 25

26 Tax Credits 27 ITC Amortization (475) (805,674) 28 Amort of protected excess DFIT (5,361) (6,674,961)

29 Amornization of Non-protected excess DFIT 0 30 Allocated Parent Company Tax Savings 0 0 31 Tax Credtts and Adjustments 0

32

33 ADD: 34 prior year adjustments 35 provision for contingencies 36 Subtotal (5,836) (7,480,635)

37

38 ITOTAL FEDERAL INCOME TAXES II-E-3 140,806 38,100,312

(11 *ASP Texas Central Division maintains functional ledgers for transmission and distnbution. Please see the testimony of Randall W. Hamlett for Meter and TDCS functionalization.

01\ 00 Sponsored by Michael N Kelly

ATTACHMENT II-E-3 PUBLIC UTILITY COMMISSION OF TEXAS

AEP TEXAS INC - CENTRAL DIVISION TEST YEAR ENDING 12-31-2018

FEDERAL INCOME TAXES TAX METHOD 1

Line No

Company Total Electric Total Requested

1 Return 266,064,087 266,064,087 2 3 Deduct 4 5 Interest 88,417,329 88,417,329 6 Amortization of ITC 805,674 805,674 7 Amortizaton of DFIT (Excess) - Protected 6,674,961 6,674,961 8 Amortizaton of DFIT (Excess - Unprotected) 9 Other (Specify) 10 Medicare Subsidy 11 AOFUDC 12 Deduct 3 13 Deduct 4 14 95,897,964 95,897,964 15 16 Add. 17 18 Additional Depreciation-Flow Through 1,851,000 1,851,000 19 Business Meals Not Deductible 627,500 627,500 20 Restricted Stock (44,869) (44,869) 21 Acquisition Adjustment 22 Addition 2 23 Addition 3 24 Addition 4 25 2,433,631 2,433,631 26 27 Taxable Component of Return 172,599,754 172,599,754 28 Tax Factor (1/ 79)( 21) 0 26582278 0.26582278 29 30 31 Total Federal Income Taxes Before 45,880,947 45,880,947 32 Adjustments 33 34 Amortization of ITC (805,674) (805,674) 35 Amortization of DFIT (Excess- Protected) (6,674,961) (6,674,961)

Amortization of DFIT (Excess- Unprotected) 36 Other 0 0 37 38 Total Federal Income Taxes 38,400,312 38,400,312

Sponsored by. Michael N. Kelly

3069

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC. - CENTRAL DIVISION II-E-3.1 RECONCILIATION OF TEST YEAR BOOK NET INCOME TO TAXABLE NET INCOME FOR THE YEAR ENDED 12/31/2018 AND THE TEST YEAR ENDED 12/31/2018


TWELVE MONTHS ENDED TWELVE MONTHS ENDED

Line No. LINE DESCRIPTION

12/31/2017 (RETURN) TRANSMISSION DISTRIBUTION

TAX TAX RETURN RETURN

M-1 M-1

12/31/2018 12/31/2017 12/31/2018

TRANSMISSION DISTRIBUTION (RETURN) T&D

PER BOOKS PER BOOKS T&D TAX PER RETURN BOOKS

M-1 M-1 M-1 M-1

1 NET INCOME PER BOOKS 36,237,555 101,930,166 85,327,558 65,848,629 138,167,721 151,176,187

2 FEDERAL INCOME TAX 36,919,657 90,581,301 19,025,252 1,322,036 127,500,958 20,347,288

3 EXCESS CAPITAL LOSSES OVER CAPITAL GAINS 0 0 0 0 0 0

4 INCOME SUBJECT TO TAX NOT RECORDED ON BOOKS CONTRIBUTIONS IN AID OF CONSTRUCTION 6,097,503 5,091,836 19,197,657 5,540,845 11,189,339 24,738,501 GAIN/LOSS ON ACRS/MACRS PROPERTY (1,520,102) (7,170,386) 0 0 (8,690,488) 0 ALLOWANCE FOR OTHER FUNDS USED DURING CONSTRUCTION 0 0 DEFD TAX GAIN - SEC REG ASSET 0 225,909,516 0 240,038,976 225,909,516 240,038,976

0 0 TOTAL LINE 4 4,577,401 223,830,966 19,197,657 245,579,821 228,408,367 264,777,477

5 EXPENSES RECORDED ON BOOKS NOT IN THIS RETURN DEPRECIATION (2,856,329) (1,791,579) (4,389,964) (8,753,292) (4,647,908) (13,143,256) CHARITABLE CONTRIBUTIONS CARRYFORWARD 0 0 TRAVEL AND ENTERTAINMENT 124,434 421,637 115,323 512,178 546,071 627,500

OTHER EXPENSES RECORDED ON BOOKS NOT IN THIS RETURN

ACCRD SIT TX RESERVE-LNG-TERM-FIN 48 448,113 2,047,240 0 0 2,495,353 0 EMPLOYMENT CREDIT WAGE REDUCTION 0 0 0 0 0 0 ACCRUED ASSET RETIREMENT OBLIGATION SFAS 143 0 168,448 0 207,465 168,448 207,465 ACCRD BENEFIT COSTS 438,400 746,935 269,690 2,291,257 1,185,335 2,560,947 ACCRUED BOOK PENSION COSTS - SFAS 158 (1,123,741) (10,318,126) 311,006 4,297,923 (11,441,867) 4,608,929 ACCRD BK SUP SAVINGS PLAN EXP 0 81,568 0 (98,682) 81,568 (98,682) ACCRD COMPANYWIDE INCENTV PLAN (724,726) (5,923,056) 0 3,682,001 (6,647,782) 3,682,001 ACCRUED INTEREST -LT - FIN 48 21,626 141,743 6,162 25,569 163,369 31,731 ACCRD SFAS 112 PST EMPLOY BEN 84,998 2,280,864 (579,605) (2,392,179) 2,365,862 (2,971,784) ACCRUED BOOK VACATION PAY 285,091 644,840 24,552 (62,299) 929,931 (37,746) (ICDP)-INCENTIVE COMP DEFERRAL PLAN 0 112,795 0 (463,110) 112,795 (463,110) ACCRUED OPEB COSTS - SFAS 158 (1,438,784) (13,787,884) 1,193,602 13,162,018 (15,226,668) 14,355,620 0/U RECOVERY SECURITIZATION REVENUE 0 0 0 (76,079) 0 (76,079) FINES AND PENALTIES 228 2,400 324 982 2,628 1,305 INT EXP CAPITALIZED FOR TAX 5,904,926 2,535,991 13,013,627 2,259,887 8,440,917 15,273,514 LOBBYING EXPENDITURES 125,717 414,870 231,454 281,564 540,587 513,019 LOSS ON REACQUIRED DEBT (570,123) 131,746 701,885 1,101,719 (438,377) 1,803,604 MEMBERSHIP DUES 0 15,438 0 0 15,438 0 PROVISION FOR DAMAGES (7,261,651) (90,940,888) 4,232,496 (33,383,096) (98,202,539) (29,150,601) PROVISION FOR WORKER'S COMP 0 285,822 0 (319,911) 285,822 (319,911) PROVISION FOR LITIGATION 0 1,250,000 1,640,231 0 1,250,000 1,640,231 REG ASSET-SFAS 158 - SERP 0 (240,298) 0 25,430 (240,298) 25,430 REG ASSET-STRANDED CSTS-APPEALS COURT ORDER 0 30,582,048 0 33,014,322 30,582,048 33,014,322 REG ASSET - REACQUISITION OF DEBT 0 528,387 0 70,881 528,387 70,881

Sponsored by: Michael N. Ketly

SCHEDULE ll-E-3.1 PAGE 2 OF 3



TWELVE MONTHS ENDED TWELVE MONTHS ENDED 12/31/2017 (RETURN)

TRANSMISSION DISTRIBUTION TAX TAX

RETURN RETURN M-1 M-1

12/31/2018


PER BOOKS PER BOOKS

M-1 M-1

12/31/2017 (RETURN) T&D TAX RETURN

M-1

12/31/2018 T&D PER

BOOKS M-1

PROVISION FOR UNCOLLECTIBLE ACCOUNTS 0 111,154 2,500 789,340 111,154 791,840 REG ASSET-SFAS 158 - OPEB 1,438,784 13,787,884 (1,193,602) (13,162,018) 15,226,668 (14,355,620) SFAS 106 - MEDICARE SUBSIDY - (PPACA)-REG ASSET 52,827 478,916 52,827 478,916 531,743 531,742 MTM BK GAIN-AIL-TAX DEFL 0 0 0 0 0 0 REG ASSET-ADVANCED METERING SYSTEM 0 156,628 0 156,468 156,628 156,468 REG ASSET-NON-AMI METERS 0 0 0 0 0 0 REG ASSET-NON-AMI METERS - AMORT 0 3,890,496 0 3,890,496 3,890,496 3,890,496 REG ASSET-UND/REC-TRANS CST RECOV FACTR 0 (5,742,800) 0 5,778,567 (5,742,800) 5,778,567 RESTRICTED STOCK 7,782 166,935 14,789 354,794 174,717 369,583

TOTAL LINE 5 (5,042,428) (67,759,846) 15,647,297 13,671,111 (72,802,274) 29,318,407

6 TOTAL OF LINES 1 THROUGH 5 72,692,185 348,582,587 139,197,763 326,421,596 421,274,772 465,619,360

7 INCOME RECORDED ON BOOKS NOT IN THIS RETURN GAIN/LOSS ON ACRS/MACRS PROPERTY

OTHER INCOME RECORDED ON BOOKS NOT IN THIS RETURN ALLWNCE FOR BRRWED FNDS USED DURING CONSTRUCTION 5,539,858 3,974,693 17,760,644 7,690,344 9,514,551 25,450,988 EQUITY IN SUBSIDIARIES (US) 0 65,752 0 160,473 65,752 160,473 PROVISION FOR POSSIBLE REVENUE REFUNDS (227,309) (526,172) (8,689,786) (15,408,981) (753,481) (24,098,766)

TOTAL LINE 7 5,312,549 3,514,273 9,070,859 (7,558,163) 8,826,822 1,512,695

8 DEDUCTIONS IN THIS RETURN NOT ON BOOKS DEPRECIATION 169,193,821 86,548,957 81,094,000 (9,973,000) 255,742,778 71,121,000 CHARITABLE CONTRIBUTION CARRYFRWD 0 0 2,218,287 3,081,422 0 5,299,709

OTHER DEDUCTIONS IN THIS RETURN NOT ON BOOKS FED DEDUCT FOR STATE-PRIOR RTP REVERSAL 0 0 (238,278) (621,184) 0 (859,462) ACCRUED SIT TAX RESERVE-ST-FIN 48 0 0 0 0 0 0 BK PLANT IN SERVICE - SFAS 143 - ARO 0 (20,351) 0 (43,308) (20,351) (43,308) ACCRD SUP EXEC RETIRE PLAN COSTS - SEAS 158 0 (240,298) 0 25,430 (240,298) 25,430 ACCRUED ENVIRONNIENTAL LIABILITY 0 631,236 0 25,799 631,236 25,799 ACCRUED INTEREST -ST - FIN 48 1,017 142 2,064 2,851 1,159 4,915 ACCRUED SALES & USE TAX RESERVE (26,100) (111,400) 26,100 111,400 (137,500) 137,500 ACCRUED OPEB COSTS - SFAS 158 0 0 ACCRUED SEVERANCE BENEFITS 0 0 0 0 0 0 ACCRUED SFAS 106 POST RETIREMENT EXPENSE 86,989 2,417,804 214,972 5,855,974 2,504,793 6,070,946 ACCRD SFAS 112 PST EMPLOY BEN 0 0 BOOK LEASES CAPITALIZED FOR TAX 530,617 621,180 (314,000) (942,000) 1,151,797 (1,256,000) BOOK/TAX UNIT OF PROPERTY ADJ 12,602,024 30,909,926 75,407,043 61,261,319 43,511,950 136,668,362 BOOK/TAX UNIT OF PROPERTY ADJ - SEC 481 40,442,841 111,506,993 (1,965,000) (14,219,000) 151,949,834 (16,184,000) CAPITALIZED RELOCATION COSTS (1,123,109) 1,629,875 (1,123,000) 2,609,000 506,766 1,486,000 RATE CASE DEED CHGS 0 0 0 11,123 0 11,123 DEFD REVENUES-DEFD EQUITY RETURN - SEC 0 21,650,682 0 23,372,622 21,650,682 23,372,622

to4 Sponsored by: Michael N. Kelly




TWELVE MONTHS ENDED TWELVE MONTHS ENDED 12/31/2017 (RETURN)

TRANSMISSION DISTRIBUTION TAX TAX

RETURN RETURN M-1 M-1

12/31/2018


PER BOOKS PER BOOKS

M-1 M-1

12/31/2017 (RETURN) T&D TAX RETURN

M-1

12/31/2018 T&D PER

BOOKS M-1

REG ASSET-SFAS 158 - PENSIONS (1,123,741) (10,318,126) 311,006 4,297,923 (11,441,867) 4,608,929 REG ASSET-ENERGY EFFICIENCY RECOVERY 0 (894,304) 0 (1,304,961) (894,304) (1,304,961) REG ASSET - DEFERRED DEFEASANCE INTEREST 0 250,848 0 270,798 250,848 270,798 REG ASSET-UNDER RECOV-ADV METER SYS(AMS) 7,928,604 0 10,163,764 7,928,604 10,163,764 REG ASSET-UND RECOV-AMS UNREC EQUITY 0 1,084,970 0 0 1,084,970 0 REMOVAL CST 16,291,723 27,819,470 9,544,000 8,651,000 44,111,193 18,195,000 SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN 0 40,665 0 54,555 40,665 54,555 ACCRUED CIP - ENGAGE TO GAIN 0 0 0 0 0 0 ADVANCE RENTAL INC (CUR MO) 0 (56,251) 0 40,187 (56,251) 40,187 SECURITIZATION DEFD EQUITY INCOME - LONG-TERM 0 7,140,746 0 7,258,952 7,140,746 7,258,952 REG LIABILITY - AMI SURCHARGE IN TEXAS 0 3,030,076 0 3,030,076 3,030,076 3,030,076 IRS CAPITALIZATION ADJUSTMENT 0 11,100 0 11,100 11,100 11,100 IMPAIRED ASSETS RES-FAS 121-BK 0 13,236,826 0 0 13,236,826 0 BOOK > TAX BASIS-PRTSHP INVEST 0 432 0 0 432 0

TOTAL OF LINE 8 236,876,082 304,819,802 165,177,195 103,031,841 541,695,884 268,209,036

9 TOTAL OF LINES 7 AND 8 242,188,631 308,334,075 174,248,053 95,473,678 550,522,706 269,721 731

10 TAXABLE INCOME (169,496,446) 40,248,512 (35,050,290) 230,947,919 (129,247,934) 195,897,629

Sponsored by Michael N. Kelly

ATTACHMENT II-E-3.1 PAGE 1 OF 4


ATTACHMENT II-E-3.1 RECONCILIATION OF TEST YEAR BOOK NET INCOME TO TAXABLE NET INCOME FOR THE YEAR ENDED 12/31/2018

AND THE TEST YEAR ENDED 12/31/2018

TWELVE MONTHS ENDED TWELVE MONTHS ENDED 12/31/2017 (RETURN) 12/31/2018 12/31/2017 (RETURN) 12/31/2018

TRANSMISSION TAX

RETURN M-1

DISTRIBUTION TAX

RETURN M-1

TRANSMISSION PER BOOKS

M-1

DISTRIBUTION PER BOOKS

M-1

T&D TAX

RETURN M-1

T&D PER BOOKS

M-1

Book Income 73,157,212 192,511,467 104,352,810 67,170,665 265,668,679 171,523,475 Tax Items 0 0 0 0 Book Income Before Tax 73,157,212 192,511,467 104,352,810 67,170,665 265,668,679 171,523,475

EXCESS TAX vs BOOK DEPRECIATION

230A ACRS BENEFIT NORMALIZED (169,193,772) (86,543,977) (81,094,000) 9,979,000 (255,737,749) (71,115,000)

230X R & D DEDUCTION - SEC 174 0 0 0

280A EXCESS TX VS S/L BK DEPR 1,410,232 3,482,880 1,215,000 1,849,000 4,893,112 3,064,000

280H BK PLANT IN SERVICE - SFAS 143 - ARO 0 20,351 0 43,308 20,351 43,308

295A GAIN/LOSS ON ACRS/MACRS PROPERTY (1,520,102) (7,170,386) 0 0 (8,690,488) 0

390A CIAC - BOOK RECEIPTS 6,097,503 5,091,836 19,197,657 5,540,845 11,189,339 24,738,501 Total EXCESS TAX vs BOOK DEPRECIATION (163,206,1391 (85,119,296) (60,681,343) 17,412,152 (248,325,435) 43,269,191

AFUDC / INTEREST CAPITALIZED

320A ABFUDC (2,658,520) (1,824,706) (7,636,313) (3,285,240) (4,483,226) (10,921,553)

330D AFUDC CAPITALIZED (2,881,338) (2,149,987) (10,124,331) (4,405,104) (5,031,325) (14,529,435)

380J INT EXP CAPITALIZED FOR TAX 5,904,926 2,535,991 13,013,627 2,259,887 8,440,917 15,273,514 Total AFUDC / INTEREST CAPITALIZED 365,068 (1221a.)2) (4,747,0171 5,430,458 11,073,634) (11,177,475)

PERCENT REPAIR ALLOWANCE 532C BOOK/TAX UNIT OF PROPERTY ADJ (12,602,024) (30,909,926) (75,407,043) (61,261,319) (43,511,950) (136,668,362)

5320 BOOK/TAX UNIT OF PROPERTY ADJ - SEC (40,442,841) (111,506,993) 1,965,000 14,219,000 (151,949,834) 16,184,000

534A CAPITALIZED RELOCATION COSTS 1,123,109 (1,629,875) 1,123,000 (2,609,000) (506,766) (1,486,000) Total PERCENT REPAIR ALLOWANCE (51,921,756) ... I.L.14,046L9111 (7/319,043), (49,651,319) 195 968 550 (121,970,362)

REMOVAL COSTS 910K REMOVAL CST (16,291,723) (27,819,470) (9,544,000) (8,651,000) (44,111,193) (18,195,000)

Total REMOVAL COSTS 127,819,4721 (9,544,000) (8,651,000) J./ 11'"L.12.32 (18,195,000)

ACCELERATED AMORTIZATION

533J TX ACCEL AMORT - CAPITALIZED SOFTWAF (1,461,841) (4,689,104) (182,730) (586,136) (6,150,945) (768,866) Total REVENUE REFUNDS 1,461,841 (18730) (586,136). (6,150,945) (ML366)_

REVENUE REFUNDS

520A PROVS POSS REV REFDS 227,309 526,172 112,036 1,325,748 753,481 1,437,784

520X PROVS POSS REV REFDS-A/L 0 0 7,778,967 9,348,884 0 17,127,851

520Y PROV FOR RATE REFUND-TAX REFORM 0 0 798,782 4,734,348 0 5,533,131 Total REVENUE REFUNDS 227,309 526 172 ....=......... 8d 689L 786 .:.sim 408 981 151 ; 4.10=mmmam• 753,481 24 098 766

EQUITY IN EARNINGS OF SUBSIDIARIES

531A EQTY IN SUBSIDIARIES (US) 0 (65,752) 0 (160,473) (65,752) (160,473)


ATTACHMENT ll-E-3 1 PAGE 2 OF 4


ATTACHMENT II-E-3.1 RECONCILIATION OF TEST YEAR BOOK NET INCOME TO TAXABLE NET INCOME FOR THE YEAR ENDED 12/3112018


Total EQUITY IN EARNINGS OF SUBSIDIARIES

BOOK ACCRUALS

TWELVE MONTHS ENDED TWELVE MONTHS ENDED 12/31/2017 (RETURN) 12/31/2018 12/31/2017 (RETURN) 12/31/2018

TRANSMISSION TAX

RETURN M-1

DISTRIBUTION TAX

RETURN M-1


M-1


M-1

TAX RETURN

M-1

TIM PER BOOKS

M-1 (65,752) O (160,473), 65,752 160 473

601G PROVISION FOR DAMAGES (7,261,651) (90,940,888) 4,232,496 (33,383,096) (98,202,539) (29,150,601)

602A PROV WORKER'S COMP 0 285,822 0 (319,911) 285,822 (319,911)

605B ACCRUED BK PENSION EXPENSE 406,320 441,661 300,707 2,704,916 847,981 3,005,622

605C ACCRUED BOOK PENSION COSTS - SEAS (1,123,741) (10,318,126) 311,006 4,297,923 (11,441,867) 4,608,929 605E SUPPLEMENTAL EXECUTIVE RETIREMENT 0 (40,665) 0 (54,555) (40,665) (54,555) 605F ACCRD SUP EXEC RETIRE PLAN COSTS - I 0 240,298 0 (25,430) 240,298 (25,430)

605IACCRD BK SUP. SAVINGS PLAN EXP

6050 ACCRUED PSI PLAN EXP

0

32,080

81,568

305,274

0

(31,017)

(98,682)

(413,659)

81,568

337,354

8

:6

682

)

)

(4

(

4

9

475

610A BK PROV UNCOLL ACCTS 0 111,154 2,500 789,340 111,154 791,840

611Y PROVISION FOR LITIGATION 0 1,250,000 1,640,231 1,250,000 1,640,231 612G ACCRUED CIP - ENGAGE TO GAIN 0 0 0 0 0

612Y ACCRD COMPANYWIDE INCENTV PLAN (724,726) (5,923,056) 0 3,682,001 (6,647,782) 3,682,001

613C ACCRD ENVIRONMENTAL LIAB 0 (722,797) 0 27 ,455 (722,797) 27,455

613E ACCRUED BOOK VACATION PAY 285,091 644,840 24,552 (62,299) 929 ,931 (37,746)

613F ACCRD ENVIRONMENTAL LIAB-LONG TERI 0 91,561 0 (53,254) 91,561 (53,254)

613K (ICDP)-INCENTIVE COMP DEFERRAL PLAN 0 112,795 0 (463,110) 112,795 (463,110) 613Y ACCRUED BK SEVERANCE BENEFITS 0 0 0 0 0 0

615B ACCRUED INTEREST -LT - FIN 48 21,626 141,743 6,162 25,569 163,369 31,731

615C ACCRUED INTEREST -ST - FIN 48 (1 ,017) (142) (2,064) (2,851) (1,159) (4,915) Total BOOK ACCRUALS _Q3,366,018) (104,238,958)

, 6,484,573 (23,349,643), 112,604,976 (16,865,069) .

BOOK DEFERRALS

630E DEFD REVENUES-DEFD EQUITY RETURN - 0 (21,650,682) 0 (23,372,622) (21,650,682) (23,372,622)

630G ON RECOVERY SECURITIZATION REVENL 0 0 0 (76,079) 0 (76,079)

630M RATE CASE DEFD CHGS 0 0 0 (11,123) 0 (11,123) 6411 T.V. POLE ATTACHMENTS 0 56,251 0 (40,187) 56,251 (40,187) 651A IMPAIRED ASSETS RES-FAS 121-BK 0 (13,236,826) 0 0 (13,236,826) 0

660K REG ASSET - DEFERRED DEFEASANCE IN 0 (250,848) 0 (270,798) (250,848) (270,798) 661A SECURITIZED REGULATORY ASSETS 0 0 0 0 0 0

661B REG ASSET-STRANDED CSTS-APPEALS C, 0 30,582,048 0 33,014,322 30,582,048 33,014,322

661R REG ASSET-SFAS 158 - PENSIONS 1,123,741 10,318,126 (311,006) (4,297,923) 11,441,867 (4,608,929) 661S REG ASSET-SFAS 158 - SERP 0 (240,298) 0 25,430 (240,298) 25,430

661T REG ASSET-SFAS 158 - OPEB 1,438,784 13,787,884 (1,193,602) (13,162,018) 15,226,668 (14,355,620)

661Y REG ASSET-ADVANCED METERING SYSTE 0 156,628 0 156,468 156,628 156,468

664B REG LIAB-AMI SURCHARGE IN TEXAS 0 (3,030,076) 0 (3,030,076) (3,030,076) (3,030,076)

664E REG ASSET-NON-AMI METERS 0 0 0 0 0 0


ATTACHMENT ll-E-3,1 PAGE 3 OF 4




664F REG ASSET-NON-AMI METERS - AMORT

664Q REG ASSET-UND/REC-TRANS CST RECOV

667H SECURITIZATION DEFD EQUITY INCOME -

669J REG ASSET-ENERGY EFFICIENCY RECOVE

6710 REG ASSET-UNDER RECOV-ADV METER S

671E REG ASSET-UND RECOV-AMS UNREC EQl

Total BOOK DEFERRALS

OTHER MISCELLANEOUS

TWELVE MONTHS ENDED TWELVE MONTHS ENDED 12/31/2017 cRETURN)

DISTRIBUTION TAX

RETURN M-1

12/3 /2018 12/31/2017 (RETURN) 12/31/2018 TRANSMISSION

TAX RETURN

M-1


M-1


M-1

TM) TAX

RETURN M-1

TIM PER BOOKS

M-1 O

0

0

0

0

0

3,890,496

(5,742,800)

(7,140,746)

894,304

(7,928,604)

(1,084,970)

O

0

0

0

0

0

3,890,496

5,778,567

(7,258,952)

1,304,961

(10,163,764)

3,890,496

(5,742,800)

(7,140,746)

894,304

(7,928,604)

(1,084,970)

0

3,890,496

5,778,567

(7,258,952)

1,304,961

(10,163,764)

0 2,562,525 =31 (1,504,608) (17,513,296). 1,942,412 (19,017,905

900A LOSS ON REACQUIRED DEBT (570,123) (673,625) 701,885 714,601 (1,243,748) 1,416,486

900H REG ASSET - REACQ DEBT 0 528,387 0 70,881 528 ,387 70,881

900L LOSS ON REACQ DEBT - SECURITIZATION 0 805,371 0 387,118 805 ,371 387,118

906A ACCRD SFAS 106 PST RETIRE EXP (86,989) (2,417,804) (214,972) (5,855,974) (2,504,793) (6,070,946)

906F ACCRUED OPEB COSTS - SFAS 158 (1,438,784) (13,787,884) 1,193,602 13,162,018 (15,226,668) 14,355,620

906K ACCRD SFAS 112 PST EMPLOY BEN 84,998 2,280,864 (579,605) (2,392,179) 2,365,862 (2,971,784)

906P ACCRD BOOK ARO EXPENSE - SFAS 143 0 168,448 0 207,465 168 ,448 207,465

906Z SFAS 106 - MEDICARE SUBSIDY - (PPACA)- 52,827 478,916 52,827 478,916 531,743 531,742

911S ACCRUED SALES & USE TAX RESERVE 26,100 111,400 (26,100) (111,400) 137,500 (137,500)

911V ACCRUED SIT TAX RESERVE-LT-FIN 48 448,000 2,046,000 0 0 2,494,000 0

911W ACCRUED SIT TAX RESERVE-ST-FIN 48 0 0 0 0 0 0

9130 CHARITABLE CONTRIBUTION CARRYFRWI 0 0 (2,218,287) (3,081,422) 0 (5,299,709)

914A SFAS 109 - DEFD SIT LIABILITY 1,181,601 797,398 756,254 (1,242,535) 1,978,999 (486,281)

914B REG ASSET-SFAS 109 DSIT LIAB (1,181,601) (797,398) (756,254) 1,242,535 (1,978,999) 486,281

930A BOOK > TAX BASIS-PRTSHP INVEST 0 (432) 0 0 (432)

940X IRS CAPITALIZATION ADJUSTMENT

980A RESTRICTED STOCK PLAN

0

1,789

(11,100)

31,576

0

1,161

(11,100)

(1,670)

(11,100)

33,365

(11,1000)

(509)

980J PSI - STOCK BASED COMP Total OTHER MISCELLANEOUS

6,761 180,041 14,563 400,399 186,802 414,962 S I ,._M,:..!1 (10,259,842) (1,074,927) 3,967,653 11,735,263 2 892 726 ................

PERMANENT SCHEDULE M's

FED DEDUCT FOR STATE-PRIOR RTP REVI 0 0 238,278 621,184 0 859,462

910B NON-DEDUCT MEALS AND T&E 124,434 421,637 115,323 512,178 546,071 627,500

910C NON-DEDUCT FINES&PENALTIES 228 2,400 324 982 2,628 1,305

910E NON-DEDUCT MISC (WOC) 0 0 0 0 0 0

910S NON-DEDUCT LOBBYING 125,717 414,870 231,454 281,564 540,587 513,019

910U MEMBERSHIP DUES 0 15,438 0 0 15,438 0

980B RESTRICTED STOCK - TAX DEDUCTIBLE (768) (44,682) (935) (43,935) (45,450) (44,869)

999Q DSIT-PERM - FIN48 113 1,240 0 0 1,353 0

Coie Sponsored by Michael N, Kelly




ATTACHMENT ll-E-3 1 PAGE 4 OF 4

TWELVE MONTHS ENDED

TWELVE MONTHS ENDED 12/31/2017 (RETURN) 12/31/2018 12/31/2017 (RETURN) 12/31/2018

TRANSMISSION TAX

RETURN M-1

DISTRIBUTION TAX

RETURN M-1


M-1


M-1

TAD TAX

RETURN M-1

T&D PER BOOKS

M-1

Total PERMANENT SCHEDULE Ms 249 724 810,903 584,444 1,371,973 1,060,627 1,956,417

TAX ACCRUALS

711N CAPITALIZED SOFTWARE COSTS - TAX (49) (4,980) 0 (6,000) (5,029) (6,000)

7110 BOOK LEASES CAPITALIZED FOR TAX (530,617) (621,180) 314,000 942,000 (1,151,797) 1,256,000 Total TAX ACCRUALS (530,666) (626,160) 314,000 936,000 1,156,826 1,250,000

TAX DEFERRALS

712K CAPITALIZED SOFTWARE COST-BOOK (2,804,720) (585,355) (5,422,234) (10,016,156) (3,390,075) (15,438,390) Total TAX DEFERRALS 2,804,720 (585,355) (5,422,234) (10,016,156) 3 390,075 15,438,390

TAX vs BOOK GAIN / LOSS

561D DEFD TAX GAIN - SEC II REG ASSET 0 165,448,692 0 178,607,274 165,448,692 178,607,274

5611 DEFD TAX GAIN - SEC III REG ASSET 0 60,460,824 0 61,431,702 60,460,824 61,431,702 0 0

Total TAX vs BOOK GAIN / LOSS 225„909 516 0 240,038,976 225 909,516 240 038 976

MARK-TO-MARKET ADJUSTMENTS

575E MTM BK GA1N-A/L-TAX DEFL 844K DEFD URANIUM ENRCH DECOM FND

Total NUCLEAR DECOMMISSIONING COSTS 0 0 0

Total Book/Tax Income Differences (242,653,658) (152,262,955) (139,403,100) 163,777,254 (394,916,613) 24,374,154

Taxable Income (169,496,446) 40,248,512 (35,050,290) 230,947,919 (129,247,934) 195,897,629

Lk) Sponsored by Wheel N Kelly C:1 --1

ATTACHMENT II-E-3.1.1 PAGE 1 OF 4

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DMSION

ATTACHMENT II-E-3-1.1 EXPLANATION OF RECONCILING ITEMS FOR THE TEST YEAR ENDED 12/31/2018

Line

(1) No 1 2 3 4

Contribution in Aid of Construction 5 6 7

Gain/Loss on ACRS/MACRS Property 8 9

Amortization Deferred Tax Gain 10

on Securitized Regulatory Assets 11 12

Secuntized Regulatory Assets 13 14

Book Depreciation 15 16

Travel and Entertainment 17 18

State Taxes 19

Accrued Sales & Use Tax Reserve 20

Accrd SIT Tax Reserve Short-Term FIN 48 21

Accrd SIT Tax Reserve Long-Term FIN 48 22 23

Employment Credit Wage Reduction 24 25 26

Accrued Book ARO Expense - SFAS 143 27 28 29 30

Accrued Benefit Costs 31 32 33

Reg Asset - SFAS 158 - Pensions 34

Reg Asset - SFAS 158 - OPEB 35

Reg Asset - SFAS 158 - SERP 36

Accrued Book Pension Costs - SFAS 158 37

Accrued OPEB Costs - SFAS 158 38

Accrued SERP Costs - SFAS 158 39 40

Accrued Book Supplemental Savings 41

Plan Fypense 42 43

Accrued Companywide Incentive Plan 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58

Sponsored by: Michael N Kelly

(2)

Amount of federal income tax expense booked to expense for the test period

Contributions for specific construction received from the customer recognized for tax in the year received

Tax basis gains/losses on property dispositions

No Net effect - recognition and defenal of gain on securitization of regulatory assets

Securitization revenue is recognized over the amortization of the Regulatory Asset

Straight Line book depreciation

Non-deductible travel and entertainment expenses

Accrual recorded on the books for potential sales & use/state income tax liability which is not deductible for federal tax purposes until actually settled and remitted to the state or locality

Taxable income is increased equal to the amount of Work Opportunity Credit utilized on retum

Accretion expense is accrued on the books and is not deductible for tax purposes until the Asset Retirement Obligation is satisfied (i.e incunad)

Book accrual for accrued benefits expense, tax deducts amounts funded

{These book tax timing differences were created in conjunction with the adoption of SFAS 158 These items are not recognized for tax purposes and are offset with matching amounts of Regulatory Assets.

Book accrual for supplemental savings plan expenses not deductible for tax purposes until paid

Book accrual for incentive plan expense payable not deductible for tax unless economic perforrnance rules for payment (2 1/2 months in the following tax year) are satisfied

Interest expense is accrued for book purposes but is not deductible for tax until paid. Interest relates to potential IRS Aucht issues

Book accrual for post employment expense, tax deducts amounts funded

Book accrual for vacation payable not deductible for tax unless economic performance rules for payment (2 1/2 months in the following tax year) are satisfied

Book accrual for deferred compensation expense, tax deducts amounts paid

Accrued Interest LT FIN 48 Accrued Interest ST FIN 48

Accrued SFAS 112 Post Employment Benefits

Accrued Book Vacation Pay

(ICDP) Deferred Compensation - Book Expense

Add Backs Federal Income Tax

Over/Under Recovery Securitization Revenue Over Under recovery of secuntization is a book tracking method

3077

ATTACHMENT II-E-3 1 1 PAGE 2 OF 4



Line No.

(1) (2)

59 60 61

of revenue collection through rates compared to a pre-determined schedule and is not recognizable for tax purposes

62 Non-Deductible Fines & Penalties Fines and penalties not deductible for tax purposes 63 64 Interest Expense Capitalized for Tax Interest capitalized for tax but not for books per IRC (263A) 65 66 Non-Deductible Lobbying Non deductible lobbying expenses 67 68 Loss on Reacquired Debt Losses on reacquired debt are deducted as incurred for tax and deferred and 69 amortized for books 70 71 Non-Deductible Membership Dues Non deductible membership dues 72 73 Provision for Damages - Catastrophe Reserve Book accrual for provision for catastrophe damages expensed 74 for books and not deductible for tax purposes until realized 75 76 Provision for Workers Compensation Accrued for books deductible for tax when paid 77 78 Provision for Litigation Litigation expenses accrued for books and deductible for tax when paid 79 80 Regulatory Asset - Stranded Costs - Regulatory asset items deductible for tax as incurred, added back as adjusted 81 Appeals Court Order or when stranded costs proceedings are adjudicated 82 83 Regulatory Asset - Reacquired Debt Losses on reacquired debt are deducted as incurred for tax and deferred and 84 amortized for books 85 86 Provision for Uncollectible Accounts Accrual for books not deductible for tax until accounts are wntten off 87 88 SFAS 106 - Post Retirement Benefit The Medicare Part D subsidy of post retirement benefits is non taxable 89 Medicare Subsidy 90 Reg Asset-Medicare Subsidy- Flow-thru 91 92 Regulatory Asset -Advanced Metenng System Regulatory asset items deductible for tax as incurred; added back as adjusted 93 or when rate case proceedings are adjudicated 94 95 Regulatory Asset -Non AMI Meters Regulatory asset items deductible for tax as incurred; added back as adjusted 96 or when rate case proceedings are adjudicated 97 98 Regulatory Asset -Non AMI Meters Amortization Regulatory asset rtems deductible for tax as incurred; added back as adjusted 99 or when rate case proceedings are adjudicated

100 101 Regulatory Asset -Transmission Cost Regulatory asset items deductible for tax as incurred; added back as adjusted 102 Recovery Factor or when rate case proceedings are adjudicated 103 104 Restricted Stock Difference in the issuance/repurchase of AEP Restricted Stock Units 105 at payout for AEP's Restricted Stock Plan 106 107 Deducts 108 ABFUDC Book income not recognizable for tax 109 110 AOFUDC Book income not recognizable for tax 111

Sponsored by: Michael N Kelly

3078

ATTACHMENT II-E-3.1.1 PAGE 3 OF 4

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DMSION

ATIACHMENT II-E-3-1.1 EXPLANATION OF RECONCILING ITEMS FOR THE TEST YEAR ENDED 12/31/2018

Line (1) (2) No. 112 Equity in Earnings of Subsidianes Income from a subsidiary previously taxed, is not taxable to the parent company 113 114 Provision for Possible Revenue Refunds Provision for refunds is not deductible for tax purposes until 115 the refund is actually made to the customers 116 117 Tax Depreciation Accelerated depreciation calculated and deducted according to IRC 118 119 Charitable Contnbution Carryforward Chantable contributions for prior years were not deducted due to the 120 corporate net operating losses incurred. Therefore, charitable contributions 121 were canied forward to future years to be deducted on future federal income 122 retums 123 124 Federal Deduction For State-Pnor Retum Deduction on the federal inome tax retum related to state income tax expense 125 to Provision Reversal adjustments resulting from filing the 2017 state income tax retums 126 127 Bk Plant In Service - SFAS 143 - ARO Reversal of ARO related accumulated depreciation deductible for tax purposes, 128 (generally offset by the establishment of the Asset Retirement Obligation) 129 Recordation of ARO depreciation expense for ARO property added back to 130 taxable income 131 132 Accrued Environmental Liability Book accrual for environmental liability expenditures not deductible 133 for tax purposes until paid 134 135 Accrued Severance Benefits Book accrual for severance benefits not deductible for tax until paid 136 137 Accrued SFAS 106 Post Retirement E>pense Book accrual for post retirement expense; tax deducts amounts funded 138 139 Accrued SFAS 112 Post Employment Benefits Book accrual for post employment expense, tax deducts amounts funded 140 141 Book Leases Capitalized for Tax Certain synthetic leases expensed on the books are not deductible for tax 142 until tax depreciation related to the synthetic lease is taken which occurs 143 over the life of the synthetic lease 144 145 Book/Tax Unit of Property Adjustment Basis differences between tax capitalization rules and 146 book capitalization rules associated with units of property 147 148 Capitalized Relocation Costs Certain capitalized relocation costs included in book additions to plant 149 in service allowed as maintenance and repairs for tax 150 151 R & D Deduction Sec 174 R&D calculated and deducted according to IRC 174 152 153 Defd Revenues - Defd Equity Retum Sec Revenues recognized by tax upon receipt, being amortized for book 154 purposes 155 156 Provision for Uncollectible Accounts Accrual for books not deductible for tax until accounts are wntten off 157 158 Provision for Damages - Catastrophe Reserve Deductible for tax as incurred 159 160 Rate Case Deferred Charges Deductible for tax as incurred, deferred and amortized consistent with Commission 161 approval for books 162 163 Reg Asset - Energy Efficiency Recovery DSM expenses are deducted as incurred for tax and 164 deferred and amortized for books 165 166 Regulatory Asset - Deferred Defeasance Regulatory asset items deductible for tax as incurred, added back as adjusted 167 Interest or when stranded costs proceedings are adjudicated 168 169 Removal Costs Removal costs per books 170 171 Supplemental Executive Retirement Book accrual for supplemental executive retirement plan e)penses not 172 Plan Expense deductible for tax purposes until paid 173

Sponsored by. Michael N. Kelly

3079

ATTACHMENT II-E-3 1 1 PAGE 4 OF 4

Line No. 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207



(1)

(2)

Accrued CIP - Engage to Gain Book accrual for CIP Engage to Gain expenses not deductible for tax purposes until paid

Rental Income received in advance is recognized for tax in the year received

Certain interest and depreciation expenses were capitalized for tax purposes as a result of pnor year's IRS audits which will be { amortized over the assets remaining MACRS tax life

Impaired Assets Reserve-FAS 121-Book Reserve for impaired assets on the books not deductible for tax until dismanthng, disposition, etc.

Book > Tax Basis-Partnership Investment Difference in book vs. tax basis for partnership investments

Explanation of Timing Differences in Retum but not in the Accrual Gain/Loss on ACRS/MACRS Property

Not included in the Test Year Accrual.

Reg Asset-Und Recov-AMS-Unrec Equity

Difference between book and tax is relatively small or amounts Non-Deductible Membership Dues not known until tax retum is complete therefore not included until Impaired Assets Reserve-FAS 121-Book

the tax retum true-up

Book > Tax - Partnership Investments Accnied SIT Tax Reserve-Long-Term FIN 48

Explanation of Timina Differences in Accrual but not the Retum Over/Under Recovery Secuntization Revenue Charitable Conttrbutions Carryforward Fed Deduct for State-Prior RTP Reversal Rate Case Deferred Charges

Occurred in the Test Year but not in the Tax Retum

Advance Rental Income

Sec Defd Equity Income - Long Term

Reg Liab - AMI surcharge in Texas

IRS Capitalization Adjustment

Revenues recognized by tax upon receipt, being amortized for book purposes

Income recognized for tax and deferred for books

Sponsored by: Michael N. Kelly

3080

PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-3.2 RECONCILIATION OF TIMING DIFFERENCES FOR THE TEST YEAR ENDED 12/31/2018

(1) Line

No Description

(2)

Transmission

(3) Test Year per Books

Distribution

SCHEDULE II-E-3.2

(4)

T&D 1 NIBT 104,352,810 67,170,665 171,523,475 2 NIBT Securitization Companies 160,473 160,473 3 TOTAL NIBT 104,352,810 67,331,138 171,683,949

4 Tax at statutory rate 21% 21,914,090 14,139,539.08 36,053,629 20 5 Book depreciation on permanent

and flo thru basis differences 255,150 354,591 609,741 6 AOFUDC (2,126,110) (925,072) (3,051,181) 7 Non Deductible Meals and Entertainment 24,218 107,557 131,775 8 Other permanent differences 98,515 180,557 279,072 9 Excess DFIT reversal (681,895) (8,355,711) (9,037,605) 10 ITC amortization (112,216) (543,598) (655,814) 11 Consolidated savings (316,000) (2,627,000) (2,943,000) 12 Prior year adjustments (10,501) (997,827) (1,008,328) 13 R&D Credit (20,000) (11,000) (31,000) 14 - 15 FIT expense 19,025,252 1,322,036 20,347,288 16 19,025,252 1,322,036

(0) (0) 17 Test Year Requested 18 Transmission Distribution T&D 19 NIBT 107,503,121 108,543,949 216,047,070 20 21 Tax at statutory rate 21% 22,575,655 22,794,229 45,369,885 22 Book depreciation on permanent 23 and flo thru basis differences 136,710 252,000 388,710 24 AOFUDC 0 0 0 25 Preferred dividend credit 0 0 0 26 Other permanent differences 24,022 98,331 122,353 27 Excess DFIT reversal (659,913) (6,015,048) (6,674,961) 28 ITC amortization (272,617) (533,057) (805,674) 29 Consolidated savings 0 0 0 30 Prior year adjustments 0 0 0 31 Rounding 0 0 0 32 33 FIT expense 21,803,857 16,596,455 38,400,312

Co.) 0 00 i—k Sponsored by Michael N. Kelly

PUBLIC UT1LJTY COMMISSION OF TEXAS

SCHEDULE li-E-3 3 AEP TEXAS INC - CENTRAL DIVISION

PAGE 1 OF 9

II-E-3.3 PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12131120111

Line No.

Rate Convention

Distribution Tax

Addition Year 2006

Distribution Tax

Addition Year 2007

Distribution Tax

Addition Year 2008

Distribution Tax

Addition Year 2009

Distribution Tax

Addition Year 2010

Distribution Tax

Addition Year 2011

Distribution Tax

Addition Year 2012 1 Tax Class

2 Buildings MACRS 39 Half 991,068 830,447 353,289 6,380,618 1,286,968 528,248 2,132,170

3 Capital Leases-5yr MACRS 5 Half 0 0 241,131 0 0 153,488 684,318


5 Autos MACRS 5 Half 0 0 185,331 1,203,306 0 0 0

6 Leased Autos MACRS 5 Half 137,219 1,757,126 364,409 0 0 0 0

7 Furniture & Fixtures MACRS 7 Half (8,393) 6,341 114,705 22,956 94,845 0 15,019

8 Information Systems MACRS 5 Half 29,764 131,620 0 0 0 0 82,254

9 Computer Software SL 3 Half 18,613 10,340 10,340 10,651 10,112 11,345 16,774

10 General Plant MACRS 7 Half 811,811 2,959,793 2,369,155 2,935,670 4,159,162 1,026,014 4,987,089

11 Street Lighting MACRS 7 Half 0 0 0 0 2,385,086 2,271,095 3,422,559

12 Utility Smart Meters MACRS 7 Half 0 0 0 1,004,890 0 48,076,210 41,585,758

13 ROW SL 46 Half 88,901 2,982 0 0 0 0 17,848

14 Distribution MACRS 20 Half 143,820,779 112,039,647 131,839,937 81,780,033 107,235,822 94,706,456 108,623,230

15 Total 145,889,762 117,738,296 135,958,079 93,338,124 115,171,995 147,143,098 162,055,608 145,889,761 117,738,296 135,958,079 93,338,124 115,171,996 147,143,099 162,055,606

16 6 18 30 42 54 66 78

Sponsored by • Michael N. Kelly

SCHEDULE II-E-3 3 PAGE 2 OF 9

PUBUC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-3.3 PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/2016

Line No.

Distribution Tax

Addition Year 2013

Distribution Tax

Addition Year 2014

Distribution Tax

Addition 2015

Distribution Tax

Addition 2016

Distribution Tax

Addition 2017

Estimated Distribution

Tax Addition

2018

Monthly Book

Depreciation Rate 1 Tax Class

2 Buildings 2,130,832 1,572,805 1,623,623 1,973,213 7,466,688 43,025,595 0.0009167

3 Capital Leases-5yr 1,877,245 2,286,784 1,464,237 1,288,796 2,024,424 0 0.0111083

4 Capital Leases-7yr 403,410 481,920 291,380 596,386 178,746 0 0.0023083

5 Autos 0 0 0 0 0 0 0.0111083

6 Leased Autos 0 0 0 0 0 0 0.0111083

7 Furniture & Fixtures 5,595 9,410 6,261 27,936 148,642 847,167 0.0023083

8 Information Systems 0 0 0 0 0 13,075 0.0023083

9 Computer . Software 51,990 22,285 27,564 11,728 8,799,922 0 0.0023083

10 General Plant 2,848,077 1,515,120 4,055,737 7,198,209 1,229,386 16,497,992 0.0071833

11 Street Lighting 3,818,804 3,826,032 4,356,332 5,190,940 5,865,505 7,816,015 0.0026833

12 Utillty Smart Meters 56,725,158 11,305,460 8,048,459 5,539,235 12,359,698 6,794,329 0.0046333

13 ROW 214,702 0 0 189,007 500 107,096 0.0012000

14 Distribution 147,033,135 167,207,967 169,605,586 178,924,709 218,695,877 146,459,545 0.0030583

15 Total 215,108,948 188,227,782 189,479,179 200,940,160 , 256,769,387 221,560,814 215,108,949 188,227,782 189,479,179 200,940,160 256,769,387 221,560,814

16 90 102 114 126 138 150


PUBLIC UTThiTY COMMISSION OF TEXAS

SCHEDULE II-E-3.3 AEP TEXAS INC - CENTRAL DIVISION

PAGE 3 OF 9

II-E-3.3 PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/2016

Rate Convention

Transmission Tax

Addition Year 2006

Transmission Tax

Addition Year 2007

Transmission Tax

Addition Year 2008

Transmission Tax

Addition Year 2009

Transmission Tax

Addition Year 2010

Transmission Tax

Addition Year 2011

Transmission Tax


18 Buildings MACRS 39 Half 0 4,277,894 323,093 (2,986,666) 2,766 (6,103) 0



21 Leased Autos MACRS 5 Half 0 193,402 268,112 0 0 0 0

22 Furniture & Fixtures MACRS 7 Half 0 37,705 6 6 0 10,570 0

23 Computer Software SL 3 Hatt 5,184 3,426 270 341 292 303 914

24 General Plant MACRS 7 Half 596,519 322,370 2,072,689 1,239,304 637,618 911,512 1,439,766

25 ROW SL 46 Half 79,864 692,990 3,520,552 (1,985,626) 1,851,947 89,029 62,614

26 Utility Smart Meters MACRS 7 Half

27 Transmission MACRS 20 Half 5,420,678 0 0 0 0 0 0

28 Transmission MACRS 15 Half 90,523,194 62,162,830 129,968,302 21,225,648 7,215,709 74,027,208 63,553,021

29 Total 96,625,439 67,690,617 136,166,449 17,493,005 9,708,331 75,109,268 65,252,781 96,625,439 67,690,617 136,166,449 17,493,005 9,708,332 75,109,268 65,252,781



SCHEDULE ll-E-3.3 AEP TEXAS INC - CENTRAL DIVISION

PAGE 4 OF 9

II-E-3.3 PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/3112018

Transmission Tax

Addition Year 2013

Transmission Tax

Addition Year 2014

Transmission Tax

Addition 2015

Transmission Tax

Addition 2016

Transmission Tax

Addition 2017

Estimated Transmission

Tax Addition

2016

Monthly Book

Depreciation Rate 17 Tax Class

16 Buildings 0 0 5,245,032 13,007 (5,163,126) 776,484 0.0011083

19 Capital Leases-5yr 146,875 471,929 141,634 2,622,099 669,086 0 0.011108333

20 Capital Leases-7yr 11,051 59,922 26,488 17,438 8,009 0 0.002308333

21 Leased Autos 0 0 0 0 0 0 0.011108333

22 Furniture & Fixtures 0 83,053 173,620 121,106 (58,425) 89,525 0.0023083

23 Computer Software 293 369 374 2,741,049 0 0.0023083

24 General Plant 433,327 159,143 2,021,962 2,378,658 1,628,873 618,423 0 0071833

25 ROW 687,172 437,215 5,509,787 5,176,426 3,129,567 2,451,551 0.0008500

26 Utility Smart Meters 0 0 0 2,508,281 7,357,656 0.0046333

27 Transmission 0 0 0 0 0 0 0.0030583

28 Transmission 124,878,175 235,042,204 234,677,099 203,670,741 246,382,174 155,783,413 0.0011500

29 Total 126 156 893 236,253,835 247 795 996 213 999 475 251 845,488 167,077,053 126,156,893 236,253,835 247,795,996 213,999,475 251,845,488 167,077,053


PUBUC UTILITY COMMISSION OF TEXAS

SCHEDULE II-E-3 3 AEP TEXAS INC - CENTRAL DIVISION

PAGE 5 OF 9

PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/201S

Line No. 30 Tax Class Rate Convention 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year

31 Buildings MACRS 39 Half 0 012820 0 025640 0 025640 0 025640 0 025640 0 025640 0 025640 32 0 038460 0 064100 0 089740 0 115380 0 141020 0 166660

33 Capital Leases-5yr MACRS 5 Half 0.200000 0.320000 0.192000 0.115200 0.115200 0.057600 34 0.520000 0.712000 0.827200 0.942400 1.000000

35 Capital Leases-7yr MACRS 7 Half 0 142860 0 244900 0 174920 0 124950 0 089250 0 089250 0 089250 36 0 387760 0 562680 0 687630 0 776880 0 866130 0 955380

37 Autos MACRS 5 Half 0.200000 0.320000 0.192000 0.115200 0.115200 0.057600 38 0.520000 0.712000 0.827200 0.942400 1.000000

39 Leased Autos MACRS 5 Half 0.200000 0.320000 0.192000 0.115200 0.115200 0.057600 40 0.520000 0.712000 0.827200 0.942400 1.000000

41 Furniture & Fixtures MACRS 7 Half 0 142860 0 244900 0 174920 0 124950 0 089250 0 089250 0 089250 42 0.387760 0 562680 0.687630 0.776880 0.866130 0.955380

43 Information Systems MACRS 5 Half 0.200000 0.320000 0.192000 0.115200 0.115200 0.057600 44 0.520000 0.712000 0.827200 0.942400 1.000000

45 Computer Software SL 3 Half 0 166670 0 333330 0 333330 0 166670 46 0.500000 0.833330 1.000000

47 General Plant MACRS 7 Half 0 142860 0 244900 0 174920 0 124950 0 089250 0 089250 0 089250 48 0.387760 0.562680 0.687630 0.776880 0.866130 0.955380

49 Street Lighting MACRS 7 Half 0 142860 0 244900 0 174920 0 124950 0 089250 0 089250 0 089250 50 0.387760 0.562680 0.687630 0.776880 0.866130 0.955380

51 Utility Smart Meters MACRS 7 Half 0 142860 0 244900 0 174920 0 124950 0 089250 0 089250 0 089250 52 0.387760 0.562680 0.687630 0.776880 0.866130 0.955380

53 ROW SL 46 Half 0 010870 0 021740 0 021740 0 021740 0 021740 0 021740 0 021730 54 0.032610 0.054350 0.076090 0.097830 0.119570 0.141300

55 Distribution & Transmission MACRS 20 Half 0 037500 0 072190 0 066770 0 066770 0 061770 0 057130 0 052850 56 0 109690 0.176460 0.243230 0.305000 0.362130 0.414980

57 Transmission MACRS 15 Half 0 050000 0 095000 0 085500 0 076950 0 069250 0 062330 0 059050 58 0.145000 0.230500 0.307450 0.376700 0.439030 0.498080

Sponsored by : Michael N. Kelly

PUBUC UTILITY COMMISSION OF TEXAS

SCHEDULE 11-E-3 3 AEP TEXAS INC - CENTRAL DIVISION

PAGE 6 OF 9

PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/2018

Line No. 30 Tax Class 8th year 9th year 10th year llth year 12th year 13th year 14th Year 15th Year

31 Buildings 0 025640 0 025640 0 025640 0 025640 0 025640 0 025640 0 025640 0 025640 32 0 192300 0 217940 0 243580 0 269220 0 294860 0 320500 0 346140 0 371780

33 Capital Leases-5yr 34

35 Capital Leases-7yr 0 044620 36 I 000000

37 Autos 38

39 Leased Autos 40

41 Furniture & Fixtures 0 044620 42 1.000000

43 information Systems 44

45 Computer Software 46

47 General Plant 0 044620 48 1.000000

49 Street Lighting 0 044620 50 1.000000

51 Utility Smart Meters 0 044620 52 1.000000

53 ROW 0 021740 0 021740 0 021740 0 021740 0 021740 0 021740 0 021740 0 021740 54 0.163040 0.184780 0.206520 0.228260 0.250000 0.271740 0.293480 0.315220

55 Distribution & Transmission 0 048880 0 045220 0 044620 0 044610 0 044620 0 04461 0 04462 0 044610 56 0.463860 0.509080 0.553700 0.598310 0.642930 0.687540 0.732160 0.776770

57 Transmission 0 059050 0 059050 0 059050 0 059050 0 059050 0 059050 0 059050 0 059050 58 0.557130 0.616180 0.675230 0.734280 0.793330 0.852380 0.911430 0.970480

Sponsored by • Michael N. Kelly


SCHEDULE II-E-3 3 AEP TEXAS INC - CENTRAL DIVISION

PAGE 7 OF 9

II-E-3.3 PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/2018

Line No.

Rate Convention

T&D Tax

Addition Year 2006

T&D Tax

Addition Year 2007

T&D Tax

Addition Year 2008

TLD Tax

Addition Year 2009

T&D Tax

Addition Year 2010

T&D Tax

Addition Year 2011

T&D Tax


59 Buildings MACRS 39 Half 991,068 5,108,341 676,382 3,393,951 1,289,734 522,145 2,132,170

60 Capital Leases-6yr MACRS 5 Half 247,157 161,558 836,624

61 Capital Leases-7yr MACRS 7 Half 487,181 438,922 532,749

62 Autos MACRS 5 Half 185,331 1,203,306

63 Leased Autos MACRS 5 Half 137,219 1,950,528 632,521

64 Furniture & Fixtures MACRS 7 Half (8,393) 44,045 114,711 22,961 94,845 10,570 15,019

65 Information systems MACRS 5 Half 29,764 131 ,620 82,254

66 Computer Software SL 3 Half 23,797 13,766 10,610 10,992 10,404 11,648 17,688

67 General Plant MACRS 7 Half 1,408,330 3,282,163 4,441,844 4,174,974 4,796,780 1,937,526 6,426,855

68 Street Lighting MACRS 7 Half 2,385,086 2,271,095 3,422,559

69 Utility Smart Meters MACRS 7 Half 1,004,890 48,076,210 41,585,758

70 ROW SL 46 Half 168,765 695,972 3,520,552 (1,985,626) 1,851,947 89,029 80,462

71 Distribution & Transmission MACRS 20 Half 149,241,457 112,039,647 131,839,937 81,780,033 107,235,822 94,706,456 108,623,230

72 Transmission MACRS 15 Half 90,523,194 62,162,830 129,968,302 21,225,648 7,215,709 74,027,208 63,553,021

73 Total 242,515,201 185,428,913 272,124,528 110,831,129 124,880,326 222,252,366 227,308,389 74 242,515,201 185,428,913 272,124,528 110,831,129 124,880,326 222,252,366 227,308,389

- _ _ _ 75


PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-3.3 PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/2016

Line No.

T&D Tax

Addition Year 2013

T&D Tax

Addition Year 2014

78.1) Tax

Addition Year 2015

T&D Tax

Addition Year 2016

T&D Tax

Addition Year 2017

Estimated T&I3 Tax

Addition Year 2018

Tax Basis Total

Tax Depreciation

Total 58 Tax Class

59 Buildings 2,130,832 1,572,805 6,868,655 1,986,220 2,303,562 43,802,079 72,777,944 4,883,782

60 Capital Leases-5yr 2,024,120 2,758,713 1,605,871 3,910,895 2,693,510 0 14,238,448 10,137,490

61 Capital Leases-7yr 414,461 541,842 317,868 613,824 186,755 0 3,533,602 2,364,201

62 Autos 0 0 0 0 1,388,637

63 Leased Autos 0 0 0 0 2,720,268

64 Furniture & Fixtures 5,595 92,463 179,881 149,042 90,217 936,692 1,747,648 344,134

65 Information Systems 0 0 0 13,075 256,713

66 Computer Software 52,283 22,654 27,938 11,728 11,540,971 0 11,754,479 5,808,197

67 General Plant 3,281,404 1,674,263 6,077,699 9,576,867 2,858,259 17,116,415 67,053,378 22,896,677

68 Street Lighting 3,818,804 3,826,032 4,356,332 5,190,940 5,865,505 7,816,015 38,952,368 20,011,679

69 Utility Smart Meters 56,725,158 11,305,460 8,048,459 5,539,235 14,867,979 14,151,985 201,305,135 160,137,145

70 ROW 901,874 437,215 5,509,787 5,365,433 3,130,067 2,558,647 22,324,123 1,944,994

71 Distribution & Transmission 147,033,135 167,207,967 169,605,586 178,924,709 218,695,877 146,459,545 1813,393,402 643,463,007

72 Transmission 124,878,175 235,042,204 234,677,099 203,670,741 246,382,174 155,783,413 1,649,109,718 611,773,218

73 Total 341,265,841 424,481,617 437,275,175 414,939,635 508,614,875 388,637,866 3,900,555,863 1A83,764,523 74 341,265,841 424,481,617 437,275,175 414,939,635 508,614,875 388,637,867 3,900,555,863

0 0 0 (1) (1) 75

Net Tax Basis 2,416,791,340



PUBUC UT1UTY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION

PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/2018

Tax Depreciation Tax Depreciation Line Book Depreciation ADFIT Tax Depreciation Subsequent Subsequent No. Total Test Year year 1 year 2 76 Tax Class Rate Convention

77 Buildings MACRS 39 Half 2,824,603 (432,428) 1,304,484 1,866,026 1,866,026

78 Capital Leases-6yr MACRS 5 Half 6,962,233 (666,804) 2,232,204 1,311,587 853,326

79 Capital Leases-7yr MACRS 7 Half 540,572 (382,962) 345,307 246,856 173,341

80 Autos MACRS 5 Half 1,783,205 374,473 0 0 0

81 Leased Autos MACRS 5 Half 852,822 179,093 0 0 0

82 Furniture & Fixtures MACRS 7 Half 134,622 (43,998) 215,020 289,276 212,977

83 Information Systems MACRS 5 Half 209,196 43,931 2,615 4,184 2,510

84 Computer Software SL 3 Half 191,662 (1,179,472) 3,855,518 3,848,907 1,923,534

85 General Plant MACRS 7 Half 27,788,368 1,027,255 6,682,175 7,159,900 5,044,157

86 Street Lighting MACRS 7 Half 5,090,452 (3,133,458) 5,094,482 4,812,563 3,464,035

87 Utility Smart Meters MACRS 7 Half 59,752,433 (21,080,789) 19,565,921 15,404,270 9,086,010

88 ROW SL 46 Half 925,628 (214,067) 457,512 485,317 485,322

89 Distribution MACRS 20 Half 390,722,173 (53,075,575) 99,686,164 100,487,010 96,255,904

90 Transmission MACRS 15 Half 109,915,442 (105,390,133) 117,222,370 116,307,502 108,757,823

91 Total 607,693,412 (183,974,933) 256,663,772 252,223,398 228,124,966 92 (183,974,933) 93 94 Tax Depreciation Test Year 256,663,772 95 Subsequent year 1 252,223,398 96 Subsequent year 2 228,124,966 97 Federal income taxes related to post test year adjustments are included in the Companys Tax Depreciation 98 and Normalization System (Powertax) which support test year and requested deferred tax expense, ADFIT, 99 and additional depreciation included in this filing.


SCHEDULE II-E-3 3 PAGE 9 OF 9


PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-3.3 PLANT ADJUSTMENTS FOR THE TEST YEAR ENDED 12/31/2018

Line No.

76 Tax Class

77 Buildings

78 Capital Leases-5yr

79 Capital Leases-7yr

80 Autos

81 Leased Autos

82 Furniture & Fixtures

83 Information Systems

84 Computer Software

85 General Plant

86 Street Lighting

87 Utility Smart Meters

88 ROW

89 Distribution

90 Transmission

91 Total

92

93 94 Tax Depreciation Test Year 95 Subsequent year 1

96 Subsequent year 2 97

98

99

Sponsored by : Michael N. Kelly


SCHEDULE II-E-3.4 AEP TEXAS INC - CENTRAL DIVISION

PAGE 1 OF 6

II-E-3 4 CONSOLIDATED FEDERAL INCOME TAXES TAX RETURN YEAR 2017

Line COMPANY NAME

Consolidation Adjustments

Adjusted Taxable Inc (Loss)

Regular Tax fa 35% By Registrant

Allocation of Tax on Parent Company

Loss by Registrant Registrant & BU Adjusted CFIT

Expense Carryforward Tax Credits

2017 Taxable Income Capital Loss

Deferred Charitable

Contribution

377 AEP Generating - Dresden 698,831 698,831 244,591 (28,693) 215,898 375 AEP Generating - Lawrenceburg 398,854,638 388 398,855,026 139,599,259 (16,376,688) 123,222,571 (2,436) 153 AEP Generating - Rockport (52,562,212) 1,361 (52,560,851) (18,396,298) 0 (18,396,298) (11,700) 270 Cook Coal Terminal 615,952 13,959 629,911 220,469 (25,864) 194,605

AEP Generating - Consolidated 121,668,021 (16,431,245) 181 AEP Generation Resources 998,577,694 31,490 998,609,184 349,513,214 (44,349,359) 305,163,855 (91,768) 412 Ohio Franklin Realty 2,974,151 2,974,151 1,040,953 (132,085) 908,868 420 Ohio PPA Plants (60,535,232) 10,093 (60,525,139) (21,183,799) 0 (21,183,799)

AGR - Consolidated 329,370,368 (44,481 ,444) 211 AEP Texas Central Company - Dist (50,303,520) 240,970 (50,062,550) (17,521,893) (17,521,893) (39,989) 372 AEP Texas Central Company - Sec. 5,325,180 5,325,180 1,863,813 1,863,813 162 AEP Texas Central Company - Sec. (209,812) (209,812) (73,434) (73,434) 395 AEP Texas Central Company - Sec. 477,552 477,552 167,143 167,143 169 AEP Texas Central Company - Tran (132,576,789) 200,063 (132,376,726) (46,331,854) (46,331,854) (19,928)

AEP TCC - Consolidated (61,896,225) 0 119 AEP Texas North Company - Dist (30,722,999) 53,235 (30,669,764) (10,734,417) (10,734,417) (836,584) 166 AEP Texas North Company - Gen 4,051,963 4,051,963 1,418,187 1,418,187 192 AEP Texas North Company - Trans (107,776,154) 58,749 (107,717,405) (37,701,092) (37,701,092) (18,304) 371 AEP Texas North Generation, LLC (399,490) (399,490) (139,822) (139,822)

AEP TNC - Consolidated (47,157,144) 0 140 Appalachian Power - Dist (445,679,063) 513,059 (445,166,004) (155,808,101) (155,808,101) (52,137) 410 Appalachian Rate Relief Fund 0 0 0 0 215 Appalachian Power - Gen 381,458,539 215,555 381,674,094 133,585,933 133,585,933 (368,014) 150 Appalachian Power - Trans (179,275,057) 38,601 (179,236,456) (62,732,760) (62,732,760) (24,695)

APCO - Consolidated (84,954,928) 0 170 Indiana Michigan Power - Dist (168,963,008) 81,397 (168,681,611) (59,108,564) (59,108,564) (27,124)

we 132 Indiana Michigan Por - Gen 190 Indiana Michigan Power - Nud 280 Indiana Michigan Power - RTD 120 Indiana Michigan Power - Trans

464,859,314 (675,946,582)

2,933,417 125,820,821

120,114 269,374 37,073 40,539

464,979,428 (675,677,208)

2,970,490 125,861,360

162,742,800 (236,487,023)

1,039,672 44,051,476

162 ,742800 , (236,487,023)

1,039,672 44,051,476

(83,906) (751,103)

(18,324) IMPCO - Consolidated (87,761,639) 0

110 Kentucky Power - Dist (44,333,186) 642,772 (43,690,414) (15,291,645) (15,291,645) (22,062) 117 Kentucky Power - Gen (30,590,572) 37,651 (30,552,921) (10,693,522) (10,693,522) (54,170) 180 Kentucky Power - Trans 46,046,857 4,583 46,051,440 16,118,004 16,118,004 (5,926)

KYPCO - Consolidated (9,867,163) 0 230 Kingsport Power - Dist (16,809,227) 46,738 (16,762,489) (5,866,871) (5,866,871) (504) 260 Kingsport Power - Trans 2,582,323 950 2,583,273 904,146 904,146 (254)

KGPCO - Consolidated (4,962,725) 0 250 Ohio Power - Dist (19,953,039) (1,106) 1,964,904 (17,989,241) (6,296,234) 0 (6,296,234) (23,578) 160 Ohio Power - Trans (79,656,804) 181,945 (79,474,859) (27,816,201) 0 (27,816,201) (33,920) 408 Ohio Phase-In Recovery Funding 0 0 0 0 0

OPCO - Consolidated (34,112,435) 0 167 Public Service Co. of Ok - Dist (123,245,395) 49,430 (123,195,965) (43,118,588) (43,118,588) (26,309) 198 Public Service Co. of Ok - Gen (125,395,589) 40,539 (125,355,050) (43,874,268) (43,874,268) (48,759) 114 Public Service Co of Ok - Trans 54,149,050 14,391 54,163,441 18,957,204 18,957,204 (14,436)

PSO - Consolidated (68,035,652) 0 159 Southwestern Electric Pwr - Dist (5,356,673) 44,747 (5,311,926) (1,859,174) (1,859,174) (32,809) 168 Southwestern Electnc Pwr - Gen (129,895,896) 212,607 (129,683,289) (45,389,151) (45,389,151) (269,989)


PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DMSION II-E-3.4 CONSOLIDATED FEDERAL INCOME TAXES TAX RETURN YEAR 2017

Line * Fuel Tax Credit

Net CFIT Expense Before NOL and Deferred Credits Deferred Credits

Net CFIT Expense Before NOL NOL Allocation

Net CFIT Expense After NOL

215,898 0 215,898 215,898 377 375 123,220,135 2,436 123,222,571 123,222,571 153 (18,407,998) 11,700 (18,396,298) (18,396,298) 270 194,605 0 194,605 194,605

0 0 0 0 181 (9,681) 305,062,406 91,768 305,154,174 305,154,174 412 908,868 0 908,868 908,868 420 (21,183,799) 0 (21,183,799) (21,183,799)

0 0 0 0 211 (2,403) (17,564,285) 39,989 (17,524,296) (5,811,701) (11,712,595) 372 1,863,813 0 1,863,813 1,863,813 162 (73,434) 0 (73,434) (24,358) (49,076) 395 167,143 0 167,143 167,143 169 (46,351,782) 19,928 (46,331,854) (15,367,454) (30,964,400)

0 0 0 0 119 (2,282) (11,573,283) 836,584 (10,736,699) (3,569,881) (7,166,818) 166 1,418,187 0 1,418,187 1,418,187 192 (37,719,396) 18,304 (37,701,092) (12,538,029) (25,163,063) 371 (139,822) 0 (139,822) (46,499) (93,323)

0 0 0 0 140 (1,759) (155,861,997) 52,137 (155,809,860) (20,748,636) (135,061,224) 410 0 0 0 0 215 (6,778) 133,211,141 368,014 133,579,155 133,579,155 150 (62,757,455) 24,695 (62,732,760) (8,353,990) (54,378,770)

0 0 0 0 170 (1,223) (59,136,911) 27,124 (59,109,787) (6,011,748) (53,098,039) 132 (9,548) 162,649,346 83,906 162,733,252 162,733,252 190 (237,238,126) 751,103 (236,487,023) (24,052,360) (212,434,663) 280 1,039,672 0 1,039,672 1,039,672 120 44,033,152 18,324 44,051,476 44,051,476

0 0 0 0 110 (23) (15,313,730) 22,062 (15,291,668) (1,989,136) (13,302,532) 117 (694) (10,748,386) 54,170 (10,694,216) (1,391,013) (9,303,203) 180 16,112,078 5,926 16,118,004 16,118,004

0 0 0 0 230 (63) (5,867,438) 504 (5,866,934) (1,700,059) (4,166,875) 260 903,892 254 904,146 904,146

0 0 0 - 0 250 (991) (6,320,803) 23,578 (6,297,225) (2,156,873) (4,140,352) 160 (27,850,121) 33,920 (27,816,201) (9,528,869) (18,287,332) 408 0 0 0 0

0 0 0 - 0 167 (1,206) (43,146,103) 26,309 (43,119,794) (11,552,103) (31,567,691) 198 (43,923,027) 48,759 (43,874,268) (11,754,561) (32,119,707) 114 18,942,768 14,436 18,957,204 18,957,204

0 0 0 _ 0 159 (1,891) (1,893,874) 32,809 (1,861,065) (354,778) (1,506,287) 168 (45,659,140) 269,989 (45,389,151) (8,661,423) (36,727,728)

t.44 Sponsored by Michael N. Kelly 0 VD (44



SCHEDULE II-E-3.4 AEP TEXAS INC - CENTRAL DMSION

PAGE 3 OF 6

II-E-3.4 CONSOLIDATED FEDERAL INCOME TAXES TAX RETURN YEAR 2017

Line

COMPANY NAME

Consolidation Adjustments

Adjusted Taxable Inc (Loss)

Regular Tax © 35% By Registrant

Allocation of Tax on Parent Company

Loss by Registrant Registrant & BU Adjusted CFIT

Expense Carryforward Tax Credits

2017 Taxable Income Capital Loss

Deferred Charitable

Contnbution

48,647 (24,113) 194 Southwestem Electnc Pwr - Trans 104,615,040 104,663,687 36,632,290 36,632,290 161 Southwestem Electnc Pwr - Tx Dist (18,495,169) 13,109 (18,482,060) (6,468,721) (6,468,721) (2,537) 111 Southwestem Electric Pwr - Tx Tran (49,049,501) (49,049,501) (17,167,325) (17,167,325) 245 Dolet Hills Lignite Co., LLC (33,760,632) (33,760,632) (11,816,221) (11,816,221) (4,800)

SWEPCO - Consolidated (46,068,302) 0 210 Wheeling Power - Dist (18,775,782) 1,242 (18,774,540) (6,571,089) 0 (6,571,089) (603) 413 Wheeling Power - Gen 18,282,911 18,282,911 6,399,019 (461,371) 5,937,648 200 Wheeling Power - Trans 21,995,127 711 21,995,838 7,698,543 (555,066) 7,143,477 (983)

WPCO - Consolidated 7,526,473 (1,016,437) 429 AEP Amazon (16,220,371) (16,220,371) (5,677,130) (5,677,130) 0 0 (5,677,130) 382 AEP Appalachian Transmission Co (195,278) 14 (195,264) (68,342) (68,342) 0 0 (68,342) (1) 203 AEP C&I Company, LLC (547,867) (547,867) (191,753) (191,753) 0 0 (191,753) 302 AEP Coal, Inc. (96,564) (96,564) (33,797) (33,797) 0 0 (33,797) 100 AEP Company (55,261,697) (134,066,716) 113 (189,328,300) (66,264,905) (66,264,905) 0 66,264,905 0 154 AEP Credit, Inc 12,158,507 12,158,507 4,255,477 4,255,477 (574,716) (574,716) 3,680,761 315 AEP Desert Sky GP, LLC 2,670 2,670 935 935 (133) (133) 802 341 AEP Desert Sky LP2, LLC 5,139,029 5,139,029 1,798,660 1,798,660 (242,927) (242,927) 1,555,733 400 AEP Energy 16,070,106 16,070,106 5,624,537 5,624,537 (759,595) (759,595) 4,864,942 175 AEP Energy Partners, LP 24,760,616 (16,497,996) 6,788 8,269,408 2,894,293 2,894,293 (390,897) (390,897) 2,503,396 185 AEP Energy Services (11A30,098) 173 (11,629,925) (4,070,474) (4,070,474) 0 0 (4,070,474) 127 AEP Energy Srvcs Gas Holding 478,475 478,475 167,466 167,466 (22,596) (22,596) 144,870 102 AEP Energy Supply LLC (2,904,180) (2,904,180) (1,016,463) (1,016,463) 0 0 (1,016,463) 385 AEP Indiana Michigan Trans Co (184,176,806) 6,370 (184,170,436) (64,459,653) (64,459,653) 0 0 (64,459,653) (1,780) 196 AEP Investments (16,416,597) 9 (16,416,588) (5,745,806) (5,745,806) 0 0 (5,745,806) 305 AEP Kentucky Coal, LLC 22,210 22,210 7,774 7,774 (1,060) (1,060) 6,714 384 AEP Kentucky Transmission (1,303,368) 689 (1,302,679) (455,938) (455,938) 0 0 (455,938) (75) 364 AEP Nonutility Funding, LLC (6,434) (6,434) (2,252) (2,252) 0 0 (2,252) 380 AEP Ohio Transmission (39,329,041) 13,007 (39,316,034) (13,760,612) (13,760,612) 0 0 (13,760,612) (4,664) 386 AEP Oklahoma Transmission Co (65,884,104) 3,053 (65,881,051) (23,058,368) (23,058,368) 0 0 (23,058,368) (2,616) 419 AEP OnSite Partners LLC (34,702,759) (34,702,759) (12,145,966) (12,145,966) 0 0 (12,145,966) (18,850,295) 143 AEP Pro Serv 408,250 2 408,252 142,888 142,888 (19,283) (19,283) 123,605 361 AEP Properties, LLC 183,730 183,730 64,306 64,306 (8,681) (8,681) 55,625 422 AEP Renewables LLC (54,953,866) 5,000 (54,948,866) (19,232,103) (19,232,103) 0 0 (19,232,103) (29,098,100) 397 AEP Retail Energy Partners LLC (886,395) (886,395) (310,238) (310,238) 0 0 (310,238) 103 AEP Service Corp (136,650,437) 259,218 (136,391,219) (47,736,927) (47,736,927) 0 0 (47,736,927) (1,873,844) 388 AEP Southwestern Transmission C( (124,754) 13 (124,741) (43,659) (43,659) 0 0 (43,659) 204 AEP T&D Services, LLC 2,845,654 2,845,654 995,979 995,979 (134,518) (134,518) 861,461 370 AEP Transmission Company LLC 581,610 581,610 203,564 203,564 (27,500) (27,500) 176,064 369 AEP Transmission Holding 41,243,332 41,243,332 14,435,166 14,435,166 (1,949,447) (1,949,447) 12,485,719 (4,191) 393 AEP Transmission Partner LLC 338,130 338,130 118,346 118,346 (15,970) (15,970) 102,376 101 AEP Utilities, Inc. 523,479 523,479 183,218 183,218 (24,717) (24,717) 158,501 353 AEP Utility Funding, LLC (36,875) (36,875) (12,906) (12,906) 0 0 (12,906) 383 AEP West Virginia Transmission Co (65,589,335) 4,679 (65,584,656) (22,954,630) (22,954,630) 0 0 (22,954,630) (856) 277 AEP Wind GP 38,090 38,090 13,332 13,332 (1,789) (1,789) 11,543 345 AEP Wind Holding, LL.0 (147,876) (147,876) (51,757) (51,757) 0 0 (51,757) 339 AEP Wind LP2 2,748,168 2,748,168 961,859 961,859 (129,879) (129,879) 831,980 202 Blackhawk Coal 187,637 187,637 65,673 65,673 (8,879) (8,879) 56,794 417 BOLD Transmission LLC (2,410,711) (2,410,711) (843,749) (843,749) 0 0 (843,749)

CA) Sponsored by Michael N. Kelly


PUBLIC UTILITY COMMISSION OF TEXAS AEP TEXAS INC - CENTRAL DIVISION II-E-3.4 CONSOLIDATED FEDERAL INCOME TAXES TAX RETURN YEAR 2017

Line # Fuel Tax Credit

Net CFIT Expense Before NOL and Deferred Credits Deferred Credits

Net CFIT Expense Before NOL NOL Allocation

Net CFIT Expense After NOL

36,608,177 24,113 36,632,290 - 36,632,290 194 161 (6,471,258) 2,537 (6,468,721) (1,234,399) (5,234,322) 111 (17,167,325) 0 (17,167,325) (3,275,968) (13,891,357) 245 (11,821,021) 4,800 (11,816,221) (2,254,841) (9,561,380)

0 0 0 0 210 (5) (6,571,697) 603 (6,571,094) (6,571,094) 413 5,937,648 0 5,937,648 5,937,648 200 7,142,494 983 7,143,477 7,143,477

0 0 0 - 0 429 (5,677,130) 0 (5,677,130) (1,944,790) (3,732,340) 382 (68,343) 1 (68,342) (23,412) (44,930) 203 (191,753) 0 (191,753) (65,687) (126,066) 302 (33,797) 0 (33,797) (11,577) (22,220) 100 0 0 0 (22,700,068) 22,700,068 154 3,680,761 0 3,680,761 - 3,680,761 315 802 0 802 802 341 1,555,733 0 1,555,733 1,555,733 400 4,864,942 0 4,864,942 4,864,942 175 2,503,396 0 2,503,396 - 2,503,396 185 (4,070,474) 0 (4,070,474) (1,394,403) (2,676,071) 127 144,870 0 144,870 144,870 102 (1,016,463) 0 (1,016,463) (348,205) (668,258) 385 (64,461,433) 1,780 (64,459,653) (22,081,650) (42,378,003) 196 (5,745,806) 0 (5,745,806) (1,968,314) (3,777,492) 305 6,714 0 6,714 6,714 384 (456,013) 75 (455,938) (156,189) (299,749) 364 (2,252) 0 (2,252) (772) (1,480) 380 (13,765,276) 4,664 (13,760,612) (4,713,911) (9,046,701) 386 (23,060,984) 2,616 (23,058,368) (7,899,001) (15,159,367) 419 (30,996,261) 18,850,295 (12,145,966) (4,160,789) (7,985,177) 143 123,605 0 123,605 - 123,605 361 55,625 0 55,625 - 55,625 422 (48,330,203) 29,098,100 (19,232,103) (6,588,254) (12,643,849) 397 (310,238) 0 (310,238) (106,277) (203,961) 103 (3,195) (49,613,966) 1,873,844 (47,740,122) (16,353,022) (31,387 ,100) 388 (43,659) 0 (43,659) (14,957) (28,702) 204 861,461 0 861,461 861,461 370 176,064 0 176,064 176,064 369 12,481,528 4,191 12,485,719 12,485,719 393 102,376 0 102,376 102,376 101 158,501 0 158,501 158,501 353 (12,906) 0 (12,906) (4,421) (8,485) 383 (22,955,486) 856 (22,954,630) (7,863,463) (15,091,167) 277 11,543 0 11,543 11,543 345 (51,757) 0 (51,757) (17,731) (34,026) 339 831,980 0 831,980 831,980 202 56,794 0 56,794 - 56,794 417 (843,749) 0 (843,749) (289,040) (554,709)

(44 Sponsored by• Michael N. Kelly

Documents

Schedule ll-D-2.7 AEPSC Page 29 of 56 - Texas