AEP Zone Network Integration Transmission Service Customers

Transcription

1 Appalachian Power Company American Electric Power Company Transmission Customers FERC Filing - : Calendar Year 2007 Statement BA Page 1 of 1 AEP Zone Network Integration Transmission Service Customers American Electric Power Companies American Municipal Power - Ohio Blue Ridge Power Agency - Bedford Blue Ridge Power Agency - Bristol VA Utilities Blue Ridge Power Agency - Danville Blue Ridge Power Agency - Martinsville Blue Ridge Power Agency - Richlands Buckeye Power, Inc. Central Virginia Electric Cooperative (CVEC) Columbus, City of Craig Botetourt, City of Dayton Power & Light - Middleboro Dowagiac, City of Elk Power Company - Musser Companies Hoosier Energy REC, Inc. IMMDA Cities Indiana Municipal Power Agency (IMPA) Joint Operating Group - AK Steel Ohio Municipal Electric Group (OMEG) Old Dominion Electric Cooperative (ODEC) Olive Hill, City of Radford, City of Salem, City of Strategic Energy Sturgis, City of Vanceburg, City of Wabash Valley Power Association (WVPA) West Virginia Power - APS Page 1 of 169

2 Appalachian Power Company American Electric Power Company FERC Filing - : Calendar Year 2007 Statement BB Page 1 of 1 NSPL in MW Line PJM # Customer / ID 8/2/ EDT Parties Included 1 AEP East Companies 21, Appalachian Power, Columbus Southern Power, Indiana & Michigan Power, Kingsport Power, Kentucky Power, Ohio Power and Wheeling Power 2 Allegheny Power - WV Power Allegheny Power - WV Power 3 American Municipal Power-Ohio Total St. Marys, Holiday City/Pioneer, Jackson, Glouster, Westerville, Woodsfield, Orrville, City of, Dover, City of and Shelby, City of 4 Blue Ridge Power Agency Total Bedford,Bristol, Danville, Martinsville, Richland and Virginia Tech 5 Buckeye Power, Inc. Total 1, Adams REC, Buckeye REC, Carroll Electric Coop, Consolidated Electric Coop, Firelands Electric Coop, Frontier power Company, Guernsey-Muskingum Electric Coop, Hancock-Wood Electric Coop, Holmes-Wayne Electric Coop, Licking Rural Electrification, Mid-Ohio Electric Coop, Midwest Electric, North Central Electric Coop, North Western Electric Coop, Paulding-Putnam Electric Coop, South Central Power Company and Washington Electric Coop 6 Central Virginia Electric Cooperative CVEC 7 Columbus, City of Columbus, City of 8 Craig-Botetourt, City of Craig-Botetourt, City of 9 Dayton Power & Light 3.10 Dayton Power & Light - Middleboro Tap 10 Dowagiac, City of Dowagiac, City of 11 Hoosier Energy REC, Inc Hoosier Energy REC, Inc. 12 IMMDA Cities Total Bluffton, City of, Garrett, City of, Mishawaka, City of, Niles, City of, South Haven, City of, Avilla, Town of, New Carlisle, Town of, Warren, Town of and Paw Paw, Village of 13 Indiana Municipal Power Agency Total Anderson, Frankton, Columbia City and Gas City 14 Joint Operating Group - AK Steel Joint Operating Group - AK Steel 15 Musser Companies of WV Total Musser Companies of WV 16 Ohio Municipal Electric Group Arcadia, Village of, Bloomdale, Village of, Bryan, City of, Carey, Village of, Clyde, Village of, Cygnet, Village of, Deshler, Village of, Greenwich, Village of, Ohio City, Village of, Plymouth, Village of, Republic, Village of, Shiloh, Village of, St. Clairsville, City of, Sycamore, City of, Wapakoneta, City of and Wharton, Village of 17 Old Dominion Electric Cooperative ODEC 18 Olive Hill, City of 6.27 Olive Hill, City of 19 Radford, City of Radford, City of 20 Salem, City of Salem, City of 21 Strategic Energy Strategic Energy 22 Sturgis, City of Sturgis, City of 23 Vanceburg, City of Vanceburg, City of 24 Wabash Valley Power Authority Total Midwest Energy Coop, Jay County REMC, Noble County REMC, Northeastern REMC, Paulding Putnam Electric Coop and United REMC 25 Total AEP Zone Load 24, Page 2 of 169

3 APPALACHIAN POWER COMPANY RELIABILITY DATA TWELVE MONTHS ENDING 12/31/ STATEMENT BC Page 1 of 1 Not Applicable Page 3 of 169

4 APPALACHIAN POWER COMPANY ALLOCATION ENERGY AND SUPPORTING DATA TWELVE MONTHS ENDING 12/31/ STATEMENT BD Page 1 of 1 A statement of electric utility energy data as the basis of allocating related costs to wholesale services is not applicable to a functional transmission cost-of-service study. Page 4 of 169

5 APPALACHIAN POWER COMPANY SPECIFIC ASSIGNMENT DATA TWELVE MONTHS ENDING 12/31/ STATEMENT BE Page 1 of 1 Not Applicable Page 5 of 169

6 STATEMENT BF Page 1 of 1 APPALACHIAN POWER COMPANY EXCLUSIVE-USE COMMITMENTS OF MAJOR POWER SUPPLY FACILITIES TWELVE MONTHS ENDING 12/31/ Not Applicable Page 6 of 169

7 Statements BG and BH American Electric Power Company Transmission Rate Design Comparison of Present and Proposed Rates FERC Filing - : Calendar Year 2007 Appalachian Power Company Page 7 of 169 PJM Network Statement BG Revenue at Statement BH) Statement BH Revenue at Present Difference (Statement BG minus AEP Zone Service Peak Rate 1 Proposed Rate 2 Change Line No. Transmission Customers Load (NSPL) in MW Monthly Annual Monthly Annual Monthly Annual % Rate $1, $21, $1, $23, $ $2, % 1 AEP Companies 21,067.3 $37,023,673 $444,284,076 $ 41,521,963 $ 498,263,555 $ 4,498,290 $ 53,979, % 2 Allegheny Power - WV Power ,371 1,984,456 $ 185,464 $ 2,225,563 $ 20,092 $ 241, % 3 American Municipal Power-Ohio Total ,410 4,588,923 $ 428,872 $ 5,146,466 $ 46,462 $ 557, % 4 Blue Ridge Power Agency Total ,936 9,863,232 $ 921,799 $ 11,061,591 $ 99,863 $ 1,198, % 5 Buckeye Power Total 1, ,877,079 22,524,947 $ 2,105,140 $ 25,261,676 $ 228,061 $ 2,736, % 6 Central Virginia Electric Cooperative , ,200 $ 51,047 $ 612,562 $ 5,530 $ 66, % 7 Columbus, City of ,469 3,401,623 $ 317,909 $ 3,814,913 $ 34,441 $ 413, % 8 Craig-Botetourt, City of , , $ 24,439 $ 293,273 $ 2,648 $ 31, % 9 Dayton Power & Light 3.1 5,448 65,375 $ 6,110 $ 73,318 $ 662 $ 7, % 10 Dowagiac, City of , ,876 $ 30,549 $ 366,591 $ 3,310 $ 39, % 11 Hoosier , ,215 $ 20,300 $ 243,606 $ 2,199 $ 26, % 12 IMMDA Total ,802 6,345,620 $ 593,050 $ 7,116,598 $ 64,248 $ 770, % 13 IMPA Total ,079 6,564,943 $ 613,547 $ 7,362,569 $ 66,469 $ 797, % 14 Joint Operating Group-AK Steel , ,503 $ 73,318 $ 879,819 $ 7,943 $ 95, % 15 Musser Companies of WV Total , ,263 $ 25,819 $ 309,829 $ 2,797 $ 33, % 16 Ohio Municipal Electric Cooperative ,815 3,249,784 $ 303,719 $ 3,644,625 $ 32,903 $ 394, % 17 Old Dominion Electric Cooperative , ,165 $ 83,567 $ 1,002,804 $ 9,053 $ 108, % 18 Olive Hill, City of , ,227 $ 12,358 $ 148,292 $ 1,339 $ 16, % 19 Radford, City of ,167 1,046,004 $ 97,758 $ 1,173,092 $ 10,591 $ 127, % 20 Salem, City of ,681 1,940,170 $ 181,325 $ 2,175,896 $ 19,644 $ 235, % 21 Strategic Energy , ,527 $ 51,638 $ 619,657 $ 5,594 $ 67, % 22 Sturgis, City of ,410 1,024,916 $ 95,787 $ 1,149,441 $ 10,377 $ 124, % 23 Vanceburg, City of , ,311 $ 28,440 $ 341,285 $ 3,081 $ 36, % 24 Wabash Valley Power Authority Total ,414 7,804,965 $ 729,437 $ 8,753,250 $ 79,024 $ 948, % 25 Total AEP 24,609.5 $43,248,737 $518,984,822 $ 48,503,355 $ 582,040,271 $ 5,254,621 $ 63,055,445 1 Effective 04,01,2006 the AEP Zone NTS Rate was accepted as $1, per MW-month, based on the settlement approved in Docket No. ER Per Exhibit AEP-901

8 APPALACHIAN POWER COMPANY FUEL COST ADJUSTMENT FACTORS TWELVE MONTHS ENDING 12/31/ STATEMENT BI Page 1 of 1 Not Applicable Page 8 of 169

9 Statement BJ Page 1 of 1 Appalachian Power Company Summary Data Tables : Calendar Year 2007 Line No. Statement Statement Description Refer to Statement BK Worksheet / Formula Page No. 1 AD Cost of Plant Formula Pg. 1 2 AE Accumulated Depreciation and Formula Pg. 1 Amortization 3 AF Specified Deferred Credits Formula Pg. 1 4 AG Specified Plant Accounts and Formula Pg. 1 Deferred Debits 5 AL Working Capital Formula Pg. 1 6 AM Construction Work In Progress Not Applicable 7 AN Notes Payable Worksheet BK 5 8 AH Operation and Maintenance Formula Pg. 2 Expenses 9 AI Wages and Salaries Formula Pg AJ Depreciation and Amortization Formula Pg. 2 Expense 11 AK Taxes Other Than Income Worksheet BK 4 12 AP Federal Income Tax Deductions Worksheet BK 5 Interest 13 AQ Federal Income Tax Deductions Worksheet BK 5 Other Than Interest 14 AR Federal Tax Adjustments Worksheet BK 5 15 AS Additional State Income Tax Worksheet BK 5 Deductions 16 AT State Tax Adjustments Worksheet BK 5 17 AU Revenue Credits Worksheet BK 7 18 AV Rate of Return Formula Pg AW Cost of Short Term Debt Worksheet BK 5 20 AY Income and Revenue Tax Rate Data Worksheet BK 6 21 BB Allocation Demand and Capability NA Data 22 BE Specific Assignment Data NA 23 BG Revenue Data to Reflect Changed NA Rates 24 BH Revenue Data to Reflect Present Rates NA Page 9 of 169

10 American Electric Power System Transmission Cost of Service (TCOS) Study Summary : Calendar Year 2007 Statement BK Summary LINE COMBINED DESCRIPTION AEP APCo CSP I&M KPCo KgPCo OPCo WPCo Transmission Cost of Service 1 Investment 2 Gross Transmission Plant in Service $4,577,816,708 $1,620,050,791 $481,686,282 1,029,606,097 $397,721,275 $17,043,923 1,006,689,132 $25,019,208 3 Accumulated Provision for Depreciation (Transmission) (1,765,881,562) (506,246,062) (206,938,044) (459,481,339) (126,709,341) (8,739,865) (440,639,261) (17,127,650) 4 Gross General & Intangible Plant - Transmission-related 56,329,616 19,668,249 5,872,464 9,341,207 4,847, ,689 15,899, ,559 5 Accumulated Provision for Depreciation (Gen & Int - Trans) (26,269,179) (8,870,181) (3,139,022) (3,871,837) (1,793,648) (265,396) (8,191,415) (137,679) 6 Net Plant 2,841,995,582 1,124,602, ,481, ,594, ,065,397 8,498, ,757,792 7,995,438 7 Adjustments to Rate Base (386,368,233) (138,946,074) (36,561,932) (96,493,371) (37,143,947) (1,566,644) (74,019,511) (1,636,754) 8 Plant Held for Future Use 7,155,148 2,045,431 1,259, ,649 49, ,557, Working Capital 77,271,397 23,663,725 7,992,139 13,981,755 3,995, ,629 26,271, , IPP Contributions For Construction (13,370,437) (1,007,743) 0 (7,536,529) (107,247) 0 (4,718,918) 0 11 Transmission Rate Base 2,526,683,457 1,010,358, ,171, ,788, ,859,302 7,818, ,848,153 6,839, Allowable Income 13 Allowed Rate of Return w/ 12.1% ROE 8.76% 8.48% 8.74% 9.27% 8.90% 9.14% 8.77% 9.21% 14 Return on Rate Base (L11 x L13) 221,387,459 85,668,775 21,867,750 45,012,749 21,446, ,832 46,046, , Total Income Tax 88,004,975 32,866,627 8,261,825 19,092,213 7,009, ,284 20,139, , Required Pre-Tax Income 309,392, ,535,402 30,129,575 64,104,962 28,456, ,116 66,186,099 1,023, Expense 18 Transmission O&M Expense 77,819,900 23,315,614 8,441,623 18,457,608 6,192, ,832 20,266, , Intra - AEP Transmission 1,119,720 (24,949,161) 51,899,392 (34,598,039) (815,830) 0 9,583, Administrative & General Expense 27,576,610 9,249,503 2,578,590 5,621,594 2,284, ,882 7,459,328 80, Depreciation Exp. 85,005,756 23,427,161 10,936,698 18,405,717 7,211, ,075 23,853, , Taxes Other Than Income Tax 68,157,487 12,206,043 15,843,175 11,425,511 4,002, ,893 24,288, , Interest on IPP Contributions for Construction 634,577 27, ,181 2, , Total Transmission Expenses (Sum Lines 18 to 23) 260,314,050 43,276,689 89,699,477 19,726,571 18,879,200 1,377,682 85,641,046 1,713, Revenue Requirement (L16 + L24) 569,706, ,812, ,829,053 83,831,533 47,335,409 2,334, ,827,145 2,736, Less: Other Operating Revenue 8,920,339 3,559, ,637 1,236, ,727 58,297 1,807,809 1,167, Net Transmission Revenue Requirement $ 560,786, ,252, ,005,416 82,595,439 47,067,682 2,276, ,019,336 1,568, Less: Grandfathered Contracts 10,751, Net Transmission Revenue Requirement $ 550,034,741 Page 10 of 169

11 Statement BK Page: 1 of 13 Transmission Cost of Service Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY (1) (2) (3) (4) (5) Data Sources Total RATE BASE CALCULATION (See "General Note") Total Company Allocator Transmission Line No. GROSS PLANT IN SERVICE (NOTE A) 1 Production Statement AD 3,380,974,885 NA Less: Production ARO Statement AD (11,948,229) NA Transmission Statement AD (Line 106) 1,648,446,328 DA 1,620,050,791 4 Less: Transmission ARO Statement AD - TP Distribution Statement AD 2,305,176,655 NA Less: Distribution ARO Statement AD (3,069) NA General Plant Statement AD 167,434,368 W/S ,707,994 8 Less: General Plant ARO Statement AD (602,605) W/S (42,138) 9 Intangible Plant Statement AD 114,441,096 W/S ,002, TOTAL GROSS PLANT (sum lns 1 to 9) 7,603,919,429 GP= ,639,719,040 GTD= ACCUMULATED DEPRECIATION AND AMORTIZATION (NOTE A) 12 Production Statement AE 1,496,095,137 NA Less: Production ARO Statement AE (8,044,736) NA Transmission Statement AE Worksheet BK1, ln ,285,264 TP1= $506,246, Less: Transmission ARO Statement AE - TP1= Distribution Statement AE 681,522,647 NA Less: Distribution ARO Statement AE (1,138) NA General Plant Statement AE 58,061,934 W/S ,060, Less: General Plant ARO Statement AE (309,062) W/S (21,611) 20 Intangible Plant Statement AE 69,098,340 W/S ,831, TOTAL ACCUMULATED DEPRECIATION (sum lns 12 to 20) 2,811,708, ,116, NET PLANT IN SERVICE 23 Production (ln 1 + ln 2 - ln 12 - ln 13) 1,880,976, Transmission (ln 3 + ln 4 - ln 14 - ln 15) 1,133,161,064 1,113,804, Distribution (ln 5 + ln 6 - ln 16 - ln 17) 1,623,652, General Plant (ln 7 + ln 8 - ln 18 - ln 19) 109,078,891 7,627, Intangible Plant (ln 9 - ln 20) 45,342,756 3,170, TOTAL NET PLANT IN SERVICE (sum lns 23 to 27) 4,792,211,043 NP= ,124,602, DEFERRED TAX ADJUSTMENTS TO RATE BASE (Note B) 30 Account No (enter negative) Statement AF (50,842,922) DA - 31 Less: ARO Deferrals in (enter positive) Statement AF Account No (enter negative) Statement AF (600,424,410) DA (153,767,274) 33 Less: ARO Deferrals in (enter positive) Statement AF 27,451, Account No (enter negative) Statement AF (189,632,574) DA (20,415,600) 35 Less: ARO Deferrals in (enter positive) Statement AF 5,168, Account No Statement AG-3 226,450,891 DA 38,659, Less: ARO Deferrals in (enter negative) Statement AG-3 (13,185,906) - 38 Account No. 255 (enter negative) Statement AF (7,041,792) DA (3,422,519) 39 TOTAL ADJUSTMENTS (sum lns 30 to 38) (602,057,151) (138,946,074) 40 PLANT HELD FOR FUTURE USE Statement AG-1 3,276,375 DA 2,045, WORKING CAPITAL (Note C) 42 Cash Working Capital (1/8 * ln 81) 16,472,475 4,070, Materials & Supplies Statement AL 61,706,881 DA 8,064, Prepayments (Account 165) 45 Insurance Statement AL 3,941,838 GP , Taxes Statement AL 1,643,415 GP , Rent Statement AL 43,979 NA Interest Statement AL 114,880 GP , Carry Cost -Factored AR Statement AL 282,757 NA Gavin JMG Statement AL - NA Other Statement AL 702,152 NA Benefits Statement AL 147,290,906 W/S ,299, FASB 158 Statement AL (104,884,766) NA TOTAL WORKING CAPITAL (sum lns 42 to 53) 127,314,517 23,663, IPP CONTRIBUTIONS FOR CONSTRUCTION (Note D) (Worksheet BK2, ln 5) (1,007,743) DA (1,007,743) 56 RATE BASE (sum lns 28, 39, 40, 54, 55) 4,319,737,041 1,010,358,136 Page 11 of 169

12 Statement BK Page: 2 of 13 Transmission Cost of Service Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY (1) (2) (3) (4) (5) EXPENSE, TAXES, RETURN & REVENUE Data Sources Total REQUIREMENTS CALCULATION (See "General Note") Total Company Allocator Transmission Line No. OPERATION & MAINTENANCE EXPENSE 57 Production Statement AH 1,784,926, Distribution Statement AH 96,712, Customer Related Expense Statement AH 52,073, Regional Marketing Expenses Statement AH 6,610, Transmission Statement AH 15,371, TOTAL O&M EXPENSES (sum lns 57 to 61) 1,955,694, Less: Total Account 561 Statement AH (Note E) 12,931, Less: Account 565 Statement AH (Note F) (19,579,287) 65 Less: Regulatory Deferrals & Amortizations Worksheet BK3 ln 4, (Note G) (1,705,296) 66 Total O&M Allocable to Transmission (lns ) 23,724,280 TP ,315, Administrative and General Statement AH (Note H) 115,643, Less: Acct. 924, Property Insurance Statement AH 3,299, Acct. 928, Reg. Com. Exp. Statement AH 1,715, Acct , Gen. Advert. Exp. Statement AH 1,113, Acct , Misc. Gen. Exp. Statement AH 7,570, Balance of A & G (ln 67 - sum ln 68 to ln 71) 101,944,030 W/S ,128, Plus: Acct. 924, Property Insurance (ln 68) 3,299,503 GP , Acct Transmission Specific Worksheet BK3 ln 11.(E) (Note I) - TP Acct Transmission Allocated Worksheet BK3 ln 11.(F) (Note I) - GP Acct Only safety related ads -Direct Worksheet BK3 ln 27.(E) (Note I) - GP Acct Only safety related ads - Allocated. Worksheet BK3 ln 27.(F) (Note I) - DA Acct Misc Gen. Exp. - Trans Worksheet BK3 ln 33.(E) (Note I) 1,304,023 DA ,304, Acct Misc Gen. Exp. - Allocated Worksheet BK3 ln 33.(F) (Note I) 1,507,964 W/S , A & G Subtotal (sum lns 72 to 79) 108,055,520 9,249, O & M SUBTOTAL (ln 66 + ln 80) 131,779,800 32,565, Plus: TEA Settlement in Account 565 Company Records (Note J) (24,949,161) DA (24,949,161) 83 Plus: Transmission Lease Payments To Affiliates in Acct 565 (Company Records) - DA TOTAL O & M EXPENSE (ln 81 + ln 82 + ln 83) 106,830,639 7,615, DEPRECIATION AND AMORTIZATION EXPENSE 83 Production Statement AJ 73,502,564 NA Distribution Statement AJ 73,639,653 NA Transmission Statement AJ 22,448,502 TP ,061, General Statement AJ 2,296,283 W/S , Intangible Statement AJ 17,229,375 W/S ,204, TOTAL DEPRECIATION AND AMORTIZATI0N (sum lns 83 to 87) 189,116,377 23,427, TAXES OTHER THAN INCOME (Note K) 90 Labor Related 91 Payroll Worksheet BK4 8,176,549 W/S , Plant Related 93 Property Worksheet BK4 40,460,135 DA 10,837, Gross Receipts/Sales & Use Worksheet BK4 38,390,152 NA Other Worksheet BK4 3,696,516 GP , TOTAL OTHER TAXES (sum lns 91 to 95) 90,723,352 12,206, Federal Income Tax Expense Worksheet BK5, ln 9 107,110,322 29,132, State Income Tax Expense Worksheet BK5, ln 47 12,497,043 3,733, TOTAL INCOME TAXES (sum lns 97 to 98) 119,607,365 32,866, Effective Tax Rate (ln 99 / ln 101) 32.66% 38.36% 101 RETURN ON RATE BASE (Rate Base*WACC) (ln 56 * ln 119) 366,272,678 85,668, INTEREST ON IPP CONTRIBUTION FOR CONST. (Note D) (Worksheet BK2, ln 2) 27,528 DA , TOTAL REVENUE REQUIREMENT 872,577, ,812,091 (sum lns 81, 88, 96, 99, 101, 102) 104 REVENUE CREDITS (Note L ) (Worksheet BK7) DA ,095, NET REVENUE REQUIREMENT (ln 103 less ln 104) $ 154,716,758 Page 12 of 169

13 Statement BK Page: 3 of 13 Transmission Cost of Service Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY SUPPORTING CALCULATIONS ln No. TRANSMISSION PLANT INCLUDED IN TCOS 104 Total transmission plant (ln 3) 1,648,446, Less transmission plant included in OATT Ancillary Services (Worksheet BK1, ln 15) (Note M) 28,395, Transmission plant included in PJM Tariff (ln ln 105) 1,620,050, Percent of transmission plant in PJM Tariff (ln 106 / ln 104) TP= WAGES & SALARY ALLOCATOR (W/S) (Note N) Direct Payroll Payroll Billed from AEP Service Corp. Total 109 Production Statement AI 56,929,785 24,802,664 81,732,449 NA Transmission Statement AI 5,205,393 5,182,942 10,388,335 TP ,209, Distribution Statement AI 28,854,216 4,044,037 32,898,253 NA Other (Excludes A&G) Statement AI 10,087,760 10,896,239 20,983,999 NA Total (sum lns 109 to 112) 101,077,154 44,925, ,003,036 10,209, Transmission related amount W/S= WEIGHTED AVERAGE COST OF CAPITAL (WACC) Cost $ % (Note O) Weighted 116 Long Term Debt Statement AV 2,862,275, % Preferred Stock Statement AV 17,752, % Common Stock Statement AV 2,114,239, % Total (Sum lns 116 to 118) 4,994,266,092 WACC= Page 13 of 169

14 Statement BK Page: 4 of 13 Transmission Cost of Service Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Letter A B Notes General Note: Supporting Statements or Worksheets are indicated in column (2). References to Worksheets may include line and column references. Plant balances are given as 13 month averages. Per the requirements of Section of the Commission s regulations, 18 C.F.R. Section In compliance with FERC Rulemaking RM , Asset Retirement Obligation balances have been removed from ratebase. The total-company balances shown for Accounts 281, 282, 283, 190 only reflect ADIT that relates to utility operations. The balance of Account 255 is reduced by prior flow throughs and is completely excluded if the utility chose to utilize amortization of tax credits against FIT expense. An exception to this is pre-1971 ITC balances, which are required to be taken as an offset to rate base. In compliance with FERC Rulemaking RM , Asset Retirement Obligation deferrals have been removed from ratebase. C Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission, excluding AEP transmission equalization transfers, as shown on line 81. D Consistent with Paragraph 657 of Order 2003-A, the amount on line 55 is equal to the balance of IPP System Upgrade Credits owed to transmission customers that made contributions toward the construction of System upgrades, and includes accrued interest and unreturned balance of contributions. The annual interest expense is included on line 102. E Removes the expense booked to transmission accounts included in the development of OATT ancillary services rates, including all of Account No F G H I J K L M N O Removes cost of transmission service provided by others. To the extent such service is incurred to provide the PJM service at issue, e.g. transmission equalization agreement, such cost is added back after cash working capital is computed from line 81. Removes the impact of regulatory deferrals or their amortization applicable only for state regulatory purposes. General Plant and Administrative & General expenses may be functionalized based on allocators other then the W/S allocator. Full documentation must be provided. Includes Regulatory Commission expenses itemized in FERC Form-1 at page 351, column H. Worksheet BK2 allocates these expense items. FERC Assessment Fees and Annual Charges are not allocated to transmission. Only safety-related and educational advertising costs in Account 930.1, to the extent they are transmission related, are included in the TCOS. Addback of activity recorded in 565 that represents inter-company sales or purchases of transmission capacity necessary to meet each AEP company's transmission load relative to their available transmission capacity. Includes only FICA, unemployment, highway, property and other assessments charged in the current year. Gross receipts tax and taxes related to income are excluded. Revenue credits include: a) revenues for grandfathered PTP contracts not included in the zonal load. b) revenues for associated business projects provided by employees whose labor and overhead costs are in the transmission cost of service. c) rental revenues earned on assets included in the rate base. See Worksheet BK 7 for details. Removes transmission plant (e.g. generator step-up transformers) included in the development of OATT ancillary service rates. Includes functional wages & salaries incurred by AEP Service Corporation for support of the operating company. Common Stock cost rate (ROE) = 12.1%, the rate accepted by FERC in Docket No. ER08-XXX. It includes an additional 50 basis points for continued RTO participation. Page 14 of 169

15 Worksheet Supporting GSU Balances Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Statement BK Worksheet BK1 Page: 5 of 13 Plant Investment Worksheet (A) (B) ( C ) (D) Rate Base Item & Supporting Balance Source of Data Year Amount 1 Calculation of Installed Cost of Generation Step Up Unit Average Balance 2 December Company Records ,729,124 3 January Company Records ,848,670 4 February Company Records ,862,623 5 March Company Records ,862,608 6 April Company Records ,862,608 7 May Company Records ,919,734 8 June Company Records ,751,105 9 July Company Records ,735, August Company Records ,738, September Company Records ,738, October Company Records ,776, November Company Records ,776, December Company Records ,539, Average Balance of Generation Step Up Units (sum lines 2-14) /13 28,395,537 Accumulated Depreciation Worksheet 16 Calculation of Accumulated Depreciation of Generation Step Up Units 17 December Company Records ,551, January Company Records ,574, February Company Records ,619, March Company Records ,664, April Company Records ,710, May Company Records ,748, June Company Records ,487, July Company Records ,497, August Company Records ,544, September Company Records ,591, October Company Records ,630, November Company Records ,648, December Company Records ,239, Average Balance of Generation Step Up Units (sum lines 17-29) /13 9,039, Transmission Accumulated Depreciation Adjusted for GSU Balances 32 Average Balance of Transmission Accumulated Depreciation 515,285, Less: Average Balance of Accumulated Depreciation on Generation Step Up Units 9,039, Total Accumulated Depreciation Balance 506,246,062 Page 15 of 169

16 Statement BK Worksheet BK2 Page: 6 of 13 Worksheet Supporting IPP Credits Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY (A) (B) 1 Net Funds from IPP Customers 12/31/2006 (FORM 1, P269, line 8 (b)) Interest Accrual (27,528.44) 3 Revenue Credits and Other Adjustments (1,987,958.45) 4 Net Funds from IPP Customers 12/31/2007 (FORM 1, P269, line 28(f)) (2,015,486.89) 5 Average Balance (1,007,743.45) Page 16 of 169

17 Statement BK Worksheet BK3 Page: 7 of 13 Worksheet Supporting Allocation of Specific O&M or A&G Expenses Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY (A) (B) (C) (D) (E) (F) (G) 100% 2007 Excluded Transmission Transmission Line Item No. Description Expense Expenses Specific Allocated Explanation Regulatory Deferals & Amortizations Maint Station-Reliability-Df (1,705,296) Total (1,705,296) Account Regulatory Commission Exp Misc Expenditures Regulatory Commission Exp-Adm 1,075,662 1,075, Federal Water Power Act Regulatory Commission Exp-Adm 632, , Virginia Rate Case Regulatory Commission Exp-Case 4,932 4, Virginia IGCC Case Regulatory Commission Exp-Case 1,655 1, West Virginia IGCC Case Regulatory Commission Exp Regulatory/ Legal Expenses 11 Total 1,715,659 1,715, Account General Advertising Expenses 96,625 96, Newspaper Advertising Space 30,211 30, Radio Station Advertising Time 6,264 6, TV Station Advertising Time 15,230 15, Radio &TV Advertising Prod Exp 7,101 7, Spec Corporate Comm Info Proj 6,921 6, Special Adv Space & Prod Exp Direct Mail and Handouts Fairs, Shows, and Exhibits 30,658 30, Publicity 331, , Dedications, Tours, & Openings Public Opinion Surveys 43,475 43, Movies Slide Films & Speeches 140, , Video Communications 1,304 1, Other Corporate Comm Exp 403, , Total 1,113,585 1,113, Account Misc General Expenses 1,329,801 1,329, Corporate & Fiscal Expenses 178, , Research, Develop&Demonstr Exp 21,983 21, Nucl Fac Ins - Replce Engy Cst Assoc Business Development Exp 6,040,474 4,736,451 1,304, Total 7,570,421 4,758,434 1,304,023 1,507,964 Page 17 of 169

18 Statement BK Worksheet BK4 Page: 8 of 13 Worksheet Supporting Taxes Other Than Income Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Other Taxes Line Total No. Account Company Property Labor Other Non-Allocable (a) (b) 1 Revenue Taxes 2 Gross Receipts Tax 8,848,544 8,848,544 3 Real Estate and Personal Property Taxes 4 Real and Personal Property - West Virginia 27,797,849 27,797,849 69% 5 Real and Personal Property - Virginia 11,859,310 11,859,310 29% 6 Real and Personal Property - Tennessee 797, ,947 2% 7 Real and Personal Property - Other Jurisdictions 5,029 5,029 8 Payroll Taxes 9 Federal Insurance Contribution (FICA ) 7,956,753 7,956, Federal Unemployment Tax 82,564 82, State Unemployment Insurance 137, , Production Taxes 13 State Severance Taxes (3,693) (3,693) 14 Federal Excise Taxes 46,973 46, Miscellaneous Taxes 16 State Business & Occupation Taxes 28,484,313 28,484, State Public Service Commission Fees 3,715,613 3,715, State Franchise Taxes (25,934) (25,934) 19 State Lic/Registration Fee 6,220 6, Municipal License Fees Sales & Use 1,014,015 1,014, Federal Excise Tax Michigan Single Business Tax Total Taxes by Allocable Basis 90,723,351 40,460,135 8,176,549 3,696,516 38,390,152 Page 18 of 169

19 Statement BK Worksheet BK4 Page: 9 of 13 Worksheet Supporting Taxes Other Than Income Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Functional Property Tax Allocation Production Transmsission Distributions General Total 25 Functionalized Net Plant (Sch BK, Lns 23 thru 26) 1,880,976,255 1,133,161,064 1,623,652, ,078,891 4,746,868,287 VIRGINIA JURISDICTION 26 Percentage of Plant in VIRGINIA JURISDICTION 17.7% 46.6% 55.7% 72.4% 27 Net Plant in VIRGINIA JURISDICTION (Ln 25 * Ln 26) 332,932, ,053, ,374,207 78,951,301 1,844,311, Less: Net Value Exempted Generation Plant 16,619, Taxable Property Basis (Ln 27 - Ln 28) 316,313, ,053, ,374,207 78,951,301 1,827,691, Relative Valuation Factor 100% 100% 100% 100% 4 31 Weighted Net Plant (Ln 29 * Ln 30) 316,313, ,053, ,374,207 78,951, General Plant Allocator (Ln 31 / (Total - General Plant)) 18.09% 30.20% 51.72% % 33 Functionalized General Plant (Ln 32 * General Plant) 14,280,765 23,840,285 40,830,251 (78,951,301) - 34 Weighted VIRGINIA JURISDICTION Plant (Ln ) 330,594, ,893, ,204, ,827,691, Functional Percentage (Ln 34/Total Ln 34) 18.09% 30.20% 51.72% 36 Functionalized Payment in VIRGINIA JURISDICTION 2,145,120 3,581,060 6,133,130 11,859,310 WEST VA JURISDICTION 37 Percentage of Plant in WEST VA JURISDICTION 82.3% 49.7% 44.3% 27.5% 38 Net Plant in WEST VA JURISDICTION (Ln 36 * Ln 37) 1,548,043, ,181, ,277,870 29,996,695 2,860,499, Less: Net Value Exempted Generation Plant 405,960, Taxable Property Basis (Ln 38 - Ln 39) 1,142,082, ,181, ,277,870 29,996,695 2,454,538, Relative Valuation Factor 100% 100% 100% 100% 4 42 Weighted Net Plant (Ln 40 * Ln 41) 1,142,082, ,181, ,277,870 29,996, General Plant Allocator (Ln 42 / (Total - General Plant)) 47.11% 23.23% 29.67% % 44 Functionalized General Plant (Ln 43 * General Plant) 14,129,971 6,967,738 8,898,986 (29,996,695) - 45 Weighted WEST VA JURISDICTION Plant (Ln ) 1,156,212, ,148, ,176, ,454,538, Functional Percentage (Ln 45/Total Ln 45) 47.11% 23.23% 29.67% 47 Functionalized Payment in WEST VA JURISDICTION 13,094,203 6,456,983 8,246,664 27,797,849 TENNESSEE JURISDICTION 37 Net Plant in TENNESSEE JURISDICTION (Ln 25 - Ln 2-41,926, ,895 42,057, Less: Net Value Exempted Generation Plant 39 Taxable Property Basis - 41,926, ,895 42,057, Relative Valuation Factor 100% 100% 100% 100% 41 Weighted Net Plant (Ln 39 * Ln 40) - 41,926, , General Plant Allocator (Ln 41 / (Total - General Plant) 0.00% % 0.00% % 43 Functionalized General Plant (Ln 43 * General Plant) - 130,895 - (130,895) 44 Weighted TENNESSEE JURISDICTION Plant (Ln ,057,854 - (0) 42,057, Functional Percentage (Ln 44/Total Ln 44) 0.00% % 0.00% 46 Functionalized Payment in TENNESSEE JURISDICTIO - 797, , Total Other Jurisdictions: (Line 4 * Net Plant Allocator) 1,180 5, Total Func. Property Taxes (Sum Lns 36, 47 46, 47) 15,239,323 10,837,170 14,379,794 40,460,135 Page 19 of 169

20 Worksheet Supporting Income Tax Expense Calculation Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Statement BK Worksheet BK5 Page: 10 of 13 FEDERAL INCOME TAX CALCULATION Total Company Transmission (A) (B) (C) (D) Calculation of Income Tax Expense 1 Return on Rate Base (Statement BK, Ln 101) 366,272,678 85,668,775 2 Total Federal Tax Adjustments (Ln 14 Below) 32,692,353 7,382,786 3 Net Deductions & Additions (Ln 19 Below) (260,759,837) (52,658,546) 4 Base For FIT Computation (Ln 1 + ln 2 + ln 3) 138,205,194 40,393,015 5 Statutory Tax Rate 35% 35% 6 Tax Gross-up Factor (Ln 5/(1 - ln 5) % % 7 Preliminary Federal Income Tax (Ln 4 * Ln 6) 74,417,969 21,750,023 8 Total Federal Tax Adjustments Ln 14 Below 32,692,353 7,382,786 9 Net Fed Income Tax Allowable (Ln 7 + Ln 8) 107,110,322 29,132, Federal Tax Adjustments 11 Provision for FIT Deferral (410.1) Statement AR 248,167,270 20,299, Provision for FIT Deferral (411.1) Statement AR (212,678,829) (12,441,799) 13 Total ITC Amortization (411.4) Statement AR (2,796,088) (474,743) 14 Total Federal Tax Adjustments (Ln 11 + ln 12 + ln 13) 32,692,353 7,382, Federal Additions & Deductions 16 Interest Deduction Negative of Ln 36 Below (169,578,294) (35,567,206) 17 Schedule M Deductions Statement AQ (91,181,543) (17,091,340) 18 Schedule M Additions Statement AQ 19 Net Federal Additions & Deductions (Ln 16 + ln 17 + ln 18) (260,759,837) (52,658,546) Federal Interest Deduction Calculation 20 CWIP Balance 21 Production Statement AM 569,644, Transmission Statement AM ln 22( C)* (BK TP Allocator, ln 107) 48,194,651 47,364, Distribution Statement AM 43,070, General & Intangible Statement AM ln 24( C) *BK W/S Alloc. (Ln 114) 8,367, , CWIP Total (Sum of ln 21 to ln 24) 669,277,691 47,949, Transmission CWIP/Total CWIP (Col. (D) / Col (C)) 7.164% 27 Functionalized Notes Payable (Statement AN ln 25 * ln 26) 137,471,194 9,848, Cost of Short Term Debt (Statement AW Ln 345) 5.439% 5.439% 29 Interest on ST Debt (Ln 27 * Ln 28) 7,476, , CWIP Financed Via Long Term Debt (Ln 25 - Ln 27) 531,806,497 38,100, Weighted Cost of Long Term Debt (Statement BK, Ln 116) 3.341% 3.341% 32 CWIP Interest on LT Debt (Ln 30 * Ln 31) 17,768,954 1,273, Rate Base (Statement BK, Ln 56) 4,319,737,041 1,010,358, Weighted Cost of Long Term Debt (Statement BK, Ln 116) 3.341% 3.341% 35 Rate Base Interest Expense (Ln 33 * Ln 34) 144,332,969 33,758, Total Interest Expense (Ln 29 + ln 32 + ln 35) 169,578,294 35,567,206 Page 20 of 169

21 Worksheet Supporting Income Tax Expense Calculation Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Statement BK Worksheet BK5 Page: 11 of 13 Total Company Transmission (A) (B) (C) (D) STATE INCOME TAX CALCULATION 37 Calculation of Income Tax Expense 38 Return on Rate Base (Statement BK, Ln 101) 366,272,678 85,668, Net Fed Income Tax Allowable (Ln 14 Above) 107,110,322 29,132, Net Deductions & Additions (Ln 19 Above) (260,759,837) (52,658,546) 41 Total State Income Tax Adjustment (Ln Below) (1,325,338) (311,021) 42 Base For FIT Computation (Ln 38 + ln 39 + ln 40 + ln 41) 211,297,825 61,832, Composite State Tax Rate (Worksheet BK6) 6.14% 6.14% 44 Tax Gross-up Factor (Ln 43/(1 - ln 43) 6.54% 6.54% 45 Preliminary State Income Tax (Ln 42 * Ln 44) 13,822,381 4,044, Total State Tax Adjustments (Statement AT) (1,325,338) (311,021) 47 Net State Income Tax Allowable (Ln 45 + Ln 46) 12,497,043 3,733, State Tax Adjustments 49 Net Plant Allocator (Statement BK, Ln 28) % 50 Tennessee Excise Tax Adjust (Statement AS) Ln 49 * Ln 50 (13,199) (3,097) 51 WVA Net Income Tax Adj (Statement AS) Ln 49 * Ln 51 44,723 10, Virginia Income Tax Adjust (Statement AS) Ln 49 * Ln 52 (1,243,814) (291,890) 53 Ohio Franchise Tax Adj (Statement AS) Ln 49 * Ln 53 (113,048) (26,529) 54 (Statement AS) Ln 49 * Ln (Statement AS) Ln 49 * Ln (Statement AS) Ln 49 * Ln Total State Tax Adjustments (Sum of Ln 50 to Ln 56) (1,325,338) (311,021) Page 21 of 169

22 Statement BK Worksheet BK6 Page: 12 of 13 Worksheet Supporting Development of Composite State Income Tax Rate Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Tennessee Excise Tax Rate 6.50% Apportionment Factor 1.44% Effective State Tax Rate 0.09% West Virginia Net Income Tax Rate 8.75% Apportionment Factor 43.37% Effective State Tax Rate 3.79% Virginia Income Tax Rate 6.00% Apportionment Factor 32.77% Effective State Tax Rate 1.97% Ohio Franchise Tax Rate 8.50% Phase-out Factor 40.00% Apportionment Factor 8.44% Effective State Tax Rate 0.29% Total Effective State Income Tax Rate 6.14% Note The Ohio State Income Tax is being phased-out over a 5 year period and is being replaced with a Commercial Activites Tax. The taxable portion of income is 40% in Page 22 of 169

23 Statement BK Worksheet BK7 Page: 13 of 13 Worksheet Supporting Revenue Credits Utilizing Cost Data for 2007 APPALACHIAN POWER COMPANY Total Non- Company Transmission Transmission I. Account 450, Forfeited Discounts 3,264,317 3,264,317 - II. Account 451,Miscellaneous Service Revenues 2,168,337 1,750, ,201 III. Account 454, Rent from Electric Property 23,771,688 22,210,195 1,561,493 IV. Account , Associated Business Development 7,738,735 6,159,151 1,579,584 V. Account 456, Other Electric Revenues (exc ) 14,970,012 14,970,012 - VI. Account , Revenues from Grandfathered Transmission Contracts 3,652, ,168 3,536,055 VII. Total Other Operating Revenues To Reduce Revenue Requirement 55,565,312 7,095,333 Page 23 of 169

24 APPALACHIAN POWER COMPANY RATE DESIGN INFORMATION TWELVE MONTHS ENDING 12/31/2007 STATEMENT BL Page 1 of 1 The purpose of the proposed rate is to allow the AEP companies to recover their current costs of providing transmission service, which is accomplished by implementation of a formula rate and protocols governing annual updates. Each annual update will reflect current costs of providing transmission service over the AEP East Companies transmission system by calculating a rate per MW based upon the annual transmission revenue requirement after reductions for appropriate revenue credits for other operating revenue, grandfathered agreements and the base (non-incentive) revenue requirement of projects that are billed under Schedule 12. The rate will change each July 1, when the formula is updated, and again on January 1 when billing demands for Network Integration Transmission Service are adjusted for the previous year s Network Service Peak Load (NSPL). Page 24 of 169

25 APPALACHIAN POWER COMPANY CONSTRUCTION PROGRAM STATEMENT TWELVE MONTHS ENDING 12/31/ STATEMENT BM Page 1 of 1 A statement is not required since Appalachian Power Company has not included any construction work in progress in total company rate base. Page 25 of 169

26 Columbus Southern Power Company American Electric Power Company Transmission Customers FERC Filing - : Calendar Year 2007 Statement BA Page 1 of 1 AEP Zone Network Integration Transmission Service Customers American Electric Power Companies American Municipal Power - Ohio Blue Ridge Power Agency - Bedford Blue Ridge Power Agency - Bristol VA Utilities Blue Ridge Power Agency - Danville Blue Ridge Power Agency - Martinsville Blue Ridge Power Agency - Richlands Buckeye Power, Inc. Central Virginia Electric Cooperative (CVEC) Columbus, City of Craig Botetourt, City of Dayton Power & Light - Middleboro Dowagiac, City of Elk Power Company - Musser Companies Hoosier Energy REC, Inc. IMMDA Cities Indiana Municipal Power Agency (IMPA) Joint Operating Group - AK Steel Ohio Municipal Electric Group (OMEG) Old Dominion Electric Cooperative (ODEC) Olive Hill, City of Radford, City of Salem, City of Strategic Energy Sturgis, City of Vanceburg, City of Wabash Valley Power Association (WVPA) West Virginia Power - APS Page 26 of 169

27 Columbus Southern Power Company American Electric Power Company FERC Filing - : Calendar Year 2007 Statement BB Page 1 of 1 NSPL in MW Line PJM # Customer / ID 8/2/ EDT Parties Included 1 AEP East Companies 21, Appalachian Power, Columbus Southern Power, Indiana & Michigan Power, Kingsport Power, Kentucky Power, Ohio Power and Wheeling Power 2 Allegheny Power - WV Power Allegheny Power - WV Power 3 American Municipal Power-Ohio Total St. Marys, Holiday City/Pioneer, Jackson, Glouster, Westerville, Woodsfield, Orrville, City of, Dover, City of and Shelby, City of 4 Blue Ridge Power Agency Total Bedford,Bristol, Danville, Martinsville, Richland and Virginia Tech 5 Buckeye Power, Inc. Total 1, Adams REC, Buckeye REC, Carroll Electric Coop, Consolidated Electric Coop, Firelands Electric Coop, Frontier power Company, Guernsey-Muskingum Electric Coop, Hancock-Wood Electric Coop, Holmes-Wayne Electric Coop, Licking Rural Electrification, Mid-Ohio Electric Coop, Midwest Electric, North Central Electric Coop, North Western Electric Coop, Paulding-Putnam Electric Coop, South Central Power Company and Washington Electric Coop 6 Central Virginia Electric Cooperative CVEC 7 Columbus, City of Columbus, City of 8 Craig-Botetourt, City of Craig-Botetourt, City of 9 Dayton Power & Light 3.10 Dayton Power & Light - Middleboro Tap 10 Dowagiac, City of Dowagiac, City of 11 Hoosier Energy REC, Inc Hoosier Energy REC, Inc. 12 IMMDA Cities Total Bluffton, City of, Garrett, City of, Mishawaka, City of, Niles, City of, South Haven, City of, Avilla, Town of, New Carlisle, Town of, Warren, Town of and Paw Paw, Village of 13 Indiana Municipal Power Agency Total Anderson, Frankton, Columbia City and Gas City 14 Joint Operating Group - AK Steel Joint Operating Group - AK Steel 15 Musser Companies of WV Total Musser Companies of WV 16 Ohio Municipal Electric Group Arcadia, Village of, Bloomdale, Village of, Bryan, City of, Carey, Village of, Clyde, Village of, Cygnet, Village of, Deshler, Village of, Greenwich, Village of, Ohio City, Village of, Plymouth, Village of, Republic, Village of, Shiloh, Village of, St. Clairsville, City of, Sycamore, City of, Wapakoneta, City of and Wharton, Village of 17 Old Dominion Electric Cooperative ODEC 18 Olive Hill, City of 6.27 Olive Hill, City of 19 Radford, City of Radford, City of 20 Salem, City of Salem, City of 21 Strategic Energy Strategic Energy 22 Sturgis, City of Sturgis, City of 23 Vanceburg, City of Vanceburg, City of 24 Wabash Valley Power Authority Total Midwest Energy Coop, Jay County REMC, Noble County REMC, Northeastern REMC, Paulding Putnam Electric Coop and United REMC 25 Total AEP Zone Load 24, Page 27 of 169

28 COLUMBUS SOUTHERN POWER COMPANY RELIABILITY DATA TWELVE MONTHS ENDING 12/31/ STATEMENT BC Page 1 of 1 Not Applicable Page 28 of 169

29 COLUMBUS SOUTHERN POWER COMPANY ALLOCATION ENERGY AND SUPPORTING DATA TWELVE MONTHS ENDING 12/31/ STATEMENT BD Page 1 of 1 A statement of electric utility energy data as the basis of allocating related costs to wholesale services is not applicable to a functional transmission cost-of-service study. Page 29 of 169

30 COLUMBUS SOUTHERN POWER COMPANY SPECIFIC ASSIGNMENT DATA TWELVE MONTHS ENDING 12/31/ STATEMENT BE Page 1 of 1 Not Applicable Page 30 of 169

31 STATEMENT BF Page 1 of 1 COLUMBUS SOUTHERN POWER COMPANY EXCLUSIVE-USE COMMITMENTS OF MAJOR POWER SUPPLY FACILITIES TWELVE MONTHS ENDING 12/31/ Not Applicable Page 31 of 169

32 Statements BG and BH American Electric Power Company Transmission Rate Design Comparison of Present and Proposed Rates FERC Filing - : Calendar Year 2007 Columbus Southern Power Company PJM Network Difference (Statement BG minus Service Peak Statement BH) Change Statement BH Revenue at Present Statement BG Revenue at Rate 1 Proposed Rate 2 AEP Zone Line Load (NSPL) in No. Transmission Customers MW Monthly Annual Monthly Annual Monthly Annual % Rate $1, $21, $1, $23, $ $2, % 1 AEP Companies 21,067.3 $37,023,673 $444,284,076 $ 41,521,963 $ 498,263,555 $ 4,498,290 $ 53,979, % 2 Allegheny Power - WV Power ,371 1,984,456 $ 185,464 $ 2,225,563 $ 20,092 $ 241, % 3 American Municipal Power-Ohio Total ,410 4,588,923 $ 428,872 $ 5,146,466 $ 46,462 $ 557, % 4 Blue Ridge Power Agency Total ,936 9,863,232 $ 921,799 $ 11,061,591 $ 99,863 $ 1,198, % 5 Buckeye Power Total 1, ,877,079 22,524,947 $ 2,105,140 $ 25,261,676 $ 228,061 $ 2,736, % 6 Central Virginia Electric Cooperative , ,200 $ 51,047 $ 612,562 $ 5,530 $ 66, % 7 Columbus, City of ,469 3,401,623 $ 317,909 $ 3,814,913 $ 34,441 $ 413, % 8 Craig-Botetourt, City of , , $ 24,439 $ 293,273 $ 2,648 $ 31, % 9 Dayton Power & Light 3.1 5,448 65,375 $ 6,110 $ 73,318 $ 662 $ 7, % 10 Dowagiac, City of , ,876 $ 30,549 $ 366,591 $ 3,310 $ 39, % Page 32 of Hoosier , ,215 $ 20,300 $ 243,606 $ 2,199 $ 26, % 12 IMMDA Total ,802 6,345,620 $ 593,050 $ 7,116,598 $ 64,248 $ 770, % 13 IMPA Total ,079 6,564,943 $ 613,547 $ 7,362,569 $ 66,469 $ 797, % 14 Joint Operating Group-AK Steel , ,503 $ 73,318 $ 879,819 $ 7,943 $ 95, % 15 Musser Companies of WV Total , ,263 $ 25,819 $ 309,829 $ 2,797 $ 33, % 16 Ohio Municipal Electric Cooperative ,815 3,249,784 $ 303,719 $ 3,644,625 $ 32,903 $ 394, % 17 Old Dominion Electric Cooperative , ,165 $ 83,567 $ 1,002,804 $ 9,053 $ 108, % 18 Olive Hill, City of , ,227 $ 12,358 $ 148,292 $ 1,339 $ 16, % 19 Radford, City of ,167 1,046,004 $ 97,758 $ 1,173,092 $ 10,591 $ 127, % 20 Salem, City of ,681 1,940,170 $ 181,325 $ 2,175,896 $ 19,644 $ 235, % 21 Strategic Energy , ,527 $ 51,638 $ 619,657 $ 5,594 $ 67, % 22 Sturgis, City of ,410 1,024,916 $ 95,787 $ 1,149,441 $ 10,377 $ 124, % 23 Vanceburg, City of , ,311 $ 28,440 $ 341,285 $ 3,081 $ 36, % 24 Wabash Valley Power Authority Total ,414 7,804,965 $ 729,437 $ 8,753,250 $ 79,024 $ 948, % 25 Total AEP 24,609.5 $43,248,737 $518,984,822 $ 48,503,355 $ 582,040,271 $ 5,254,621 $ 63,055,445 1 Effective 04,01,2006 the AEP Zone NTS Rate was accepted as $1, per MW-month, based on the settlement approved in Docket No. ER Per Exhibit AEP-901

33 COLUMBUS SOUTHERN POWER COMPANY FUEL COST ADJUSTMENT FACTORS TWELVE MONTHS ENDING 12/31/ STATEMENT BI Page 1 of 1 Not Applicable Page 33 of 169

34 Statement BJ Page 1 of 1 Columbus Southern Power Company Summary Data Tables : Calendar Year 2007 Line No. Statement Statement Description Refer to Statement BK Worksheet / Formula Page No. 1 AD Cost of Plant Formula Pg. 1 2 AE Accumulated Depreciation and Formula Pg. 1 Amortization 3 AF Specified Deferred Credits Formula Pg. 1 4 AG Specified Plant Accounts and Formula Pg. 1 Deferred Debits 5 AL Working Capital Formula Pg. 1 6 AM Construction Work In Progress Not Applicable 7 AN Notes Payable Worksheet BK 5 8 AH Operation and Maintenance Formula Pg. 2 Expenses 9 AI Wages and Salaries Formula Pg AJ Depreciation and Amortization Formula Pg. 2 Expense 11 AK Taxes Other Than Income Worksheet BK 4 12 AP Federal Income Tax Deductions Worksheet BK 5 Interest 13 AQ Federal Income Tax Deductions Worksheet BK 5 Other Than Interest 14 AR Federal Tax Adjustments Worksheet BK 5 15 AS Additional State Income Tax Worksheet BK 5 Deductions 16 AT State Tax Adjustments Worksheet BK 5 17 AU Revenue Credits Worksheet BK 7 18 AV Rate of Return Formula Pg AW Cost of Short Term Debt Worksheet BK 5 20 AY Income and Revenue Tax Rate Data Worksheet BK 6 21 BB Allocation Demand and Capability NA Data 22 BE Specific Assignment Data NA 23 BG Revenue Data to Reflect Changed NA Rates 24 BH Revenue Data to Reflect Present Rates NA Page 34 of 169