(U 338-E) 2015 General Rate Case A Workpapers

Transcription

1 (U 338-E) 2015 General Rate Case A Workpapers Results of Operations (RO) Plant, Taxes, Depreciation Expense and Reserve, Rate Base, and Productivity SCE-10 Volume 02, Chapter IV Revision 1 April 2014

2 A SCE s 2015 General Rate Case INDEX OF WORKPAPERS DOCUMENT EXHIBIT SCE-SCE-10,Vol. 2, Chapter IV, Revision 1 Replacing Pages Pages Summary of Taxes 1 A - 1 Summary of Taxes on Income 2 2 A - 2 Computation of Current Federal Income Tax Expense 3 3 A - 3A Computation of Current California Franchise Tax Expense 4 4 A - 3B Computation of Current Other State Income Tax Expense 5 5 A - 4 Federal Schedule M Items 6 6 A - 5 State Schedule M Items 7 7 A - 6 Uniform Capitalization 8 8 A Deferred Income Tax Expense Summary A Federal Deferred Income Tax Expense - Existing Vintages A State Deferred Income T ax Expense - Existing Vintages A Federal Deferred Income Tax Expense - Forecasted Vintages A State Deferred Income Tax Expense - Forecasted Vintages A - 8 Contributions In Aid of Construction 9 9 A - 9 NOT USED - replaced by Table A -16 NA NA A - 10 Accrued Vacation Pay A Federal Depreciation Expense and Amortization Expense A Federal Depreciation - Alternative Minimum Tax (AMT) 167 Adjustment 165 A Federal Depreciation - Alternative Minimum T ax (AMT) 170 Depreciation 168 A State Depreciation Expense and Amortization Expense A State Depreciation - Alternative Minimum T ax (A M T) 176 Adjustment 174 A 12-3 State Depreciation Alternative Minimum T ax (A M T) 179 Depreciation 177 A Federal & Book Normalized Depreciation Expense Forecasted Vintages 180 A State and Nook Normalized Depreciation Expense Forecasted Vintages 195 A Ending Accumulated Deferred Income Tax Liability A Pro Rata Weighted Average Accumulate d Deferred 217 Income Tax Liability 215 A ADIT Summary - Rate Base A Reconciliation of Federal Book Basis Additions to T ax 223 Basis Additions 219 A Reconciliation of State Book Basis Additions to Tax Basis Additions A - 16 Investment T ax Credit

3 A SCE s 2015 General Rate Case INDEX OF WORKPAPERS EXHIBIT SCE-SCE-10,Vol. 2, Chapter IV, Revision 1 DOCUMENT Replacing Pages Pages A - 17 Book Average Service Life A - 18 Federal T ax Depreciation Rates A - 19 State/C A T ax Depreciation Rates M aster Data Request - Responses and Support for MDR 16 A MDR -16 XVI.01 - Total Federal T ax Depreciation A MDR -16 XVI.01 - Total State T ax Depreciation A MDR -16 X V I.03 - T ax Cost of Removal (COR) 258 Deduction 256 A MDR -16 X V I.03 - Tax Repairs Deduction A MDR -16 X V I.0 5a - Federal Deferred Tax A MDR -16 X V I.0 5b - Investment T ax Credit (ITC ) 263 Summary 261 A MDR -16 X V I.0 5b - Investment T ax Credit (ITC ) Detail 264 by Year 262 A MDR -16 X V I.0 7a - Federal T ax Depreciation on Pre Vintage A MDR -16 X V I.0 7b - Book Depreciation on Existing 268 Assets Post 1980 Vintages 266 A MDR -16 X V I.0 8 a-b - Deferred Tax Information on 269 Historical Plant 267 A MDR -16 X V I.0 8c - Deferred Investment Tax Credit A MDR -16 X V I Federal Book to Tax Adjustments 271 Summary 269 A MDR -16 X V I.09 - Federal Book to Tax Adjustments 272 Detail by Year 270 A MDR -16 X V I State/CA Tax Depreciation Rates A MDR -16 XVI.11 - State Tax Depreciation on Recorded 278 Plant 276 A MDR -16 X V I Book Average Service Life A MDR -16 X V I State Book to Tax Adjustments 280 Summary 278 A MDR -16 X V I.09 - State Book to Tax Adjustmets Detail 281 by Year 279 A - 21 Interest Deduction A - 25 Federal Alternative Minimum Tax Computation (1 o f 2) A - 25 California Alternative Minimum Tax Computation (2 o f 2) B - 1 Summary of Other Taxes B - 2 Federal Insurance Contributions Act Taxes B - 3 Federal Unemployment Tax Act Taxes B - 4 State Unemployment Insurance Taxes

4 A SCE s 2015 General Rate Case INDEX OF WORKPAPERS EXHIBIT SCE-SCE-10,Vol. 2, Chapter IV, Revision 1 DOCUMENT Replacing Pages Pages B - 5 California Employment Training Taxes B - 6 Miscellaneous Taxes California Summary Arizona Summary Nevada Summary New Mexico Summary NA Washington D.C. Summary Ad Valorem Tax Data (Calendar Years ) Ad Valorem Tax Data (FY Recorded) Ad Valorem Tax Data (FY ) Ad Valore m Tax Data (FY ) Ad Valore m Tax Data (FY ) Ad Valore m Tax Data (FY ) Ad Valore m Tax Data (FY ) California Notice of Unitary Assessed Value (2012) California Property Tax Accrual (FY ) California Notice of Unitary Assessed Value (2013) California 2013 BOE Staff Indicator Workpapers California Property Tax Accrual (FY )

5 Workpaper Southern California Edison / 2015GRC A SUMMARY OF TAXES (nominal $000) Table IV-10, SCE-10, Vol. 2 Line Recorded Estimated No. ITEM Taxes On Income (Table A - 1) 623, , , , , ,459 2 Payroll and Other Taxes (Table B - 1) 72,584 71,721 71,895 70,744 73,064 75,627 3 Ad Valorem Taxes 193, , , , , ,873 4 Total Taxes 889, , , , , ,959 exp_it_incometax.xlsb Summ 4/8/2014

6 2 Workpaper Southern California Edison / 2015GRC A TABLE A - 1 SUMMARY OF TAXES ON INCOME (nominal $000) Line Recorded Estimated No. ITEM Current Federal 2 Income Tax Expense/(Benefit) (Table A - 2) 37,756 (316,179) 229, , , ,347 3 Current California Corporation 4 Franchise Tax (Table A - 3A) 93,959 68,494 62,568 97, , ,312 5 Current Other State 6 Income Tax (Table A - 3B) 2,219 1,617 1, Plant Related Deferred Tax 417, , ,318 (72,595) (53,749) (49,477) 8 Uniform Capitalization 9 Deferred Tax (Table A - 6) 76,042 36,406 40,062 41,832 41,950 38, Contributions in Aid of 11 Construction Def Tax (Table A - 8) 4,720 16,217 (9,557) (6,852) (4,270) (1,885) 12 Credits Against Taxes (9,074) (9,418) (10,214) (10,237) (10,121) (9,980) 13 Accrued Vacation Pay (Table A - 10) Federal Alternative Minimum Tax (Table A - 25, Page 1 of 2) California Alternative Minimum Tax (Table A - 25, Page 2 of 2) Total Taxes Based on Income 623, , , , , ,459 exp_it_incometax.xlsb Summ 4/8/2014

7 Workpaper Southern California Edison / 2015GRC A TABLE A - 2 COMPUTATION OF CURRENT FEDERAL INCOME TAX EXPENSE (nominal $000) Line Recorded Estimated No. ITEM Operating Revenue 5,924,916 5,678,886 6,137,568 6,778,458 7,136,587 7,483,622 2 Operating Expenses 1,884,984 2,047,061 2,109,336 2,154,118 2,229,667 2,298,474 3 Other Taxes (Table B - 1) 72,584 71,721 71,895 70,744 73,064 75,627 4 Ad Valorem Taxes 193, , , , , ,873 5 Other State Income Tax (Table A - 3B) 2,219 1,617 1, Prior Yr CA Franchise Tax (Table A - 25) 91,760 93,959 68,494 62,568 97, ,143 7 Subtotal Expenses 2,244,898 2,424,824 2,477,060 2,531,274 2,676,010 2,785,487 8 Subtotal Income 3,680,017 3,254,061 3,660,508 4,247,185 4,460,577 4,698,135 9 Federal Sch. M Items (Table A - 4) 3,572,144 4,157,430 3,004,313 2,941,775 3,212,458 3,365, Federal Taxable Income/(Loss) 107,873 (903,369) 656,195 1,305,410 1,248,120 1,332, Tax Rate 35.00% 35.00% 35.00% 35.00% 35.00% 35.00% 12 Total Federal Income Tax Expense/(Benefit) 37,756 (316,179) 229, , , ,347 exp_it_incometax.xlsb Summ 4/8/2014

8 4 Workpaper Southern California Edison / 2015GRC A TABLE A - 3A COMPUTATION OF CURRENT CALIFORNIA FRANCHISE TAX EXPENSE (nominal $000) Line Recorded Estimated No. ITEM Operating Revenue 5,924,916 5,678,886 6,137,568 6,778,458 7,136,587 7,483,622 2 Operating Expenses 1,884,984 2,047,061 2,109,336 2,154,118 2,229,667 2,298,474 3 Other Taxes (Table B - 1) 72,584 71,721 71,895 70,744 73,064 75,627 4 Ad Valorem Taxes 193, , , , , ,873 5 Subtotal Expenses 2,150,919 2,329,248 2,407,089 2,468,408 2,578,174 2,678,974 6 Subtotal Income 3,773,996 3,349,637 3,730,479 4,310,051 4,558,413 4,804,648 7 California Sch. M Items (Table A - 5) 2,673,886 2,547,680 2,997,909 3,206,971 3,357,704 3,432,341 8 California Taxable Income/(Loss) 1,100, , ,569 1,103,080 1,200,709 1,372,307 9 Tax Rate % % % % % % 10 California Corporation Franchise Tax 93,959 68,494 62,568 97, , ,312 exp_it_incometax.xlsb Summ 4/8/2014

9 Workpaper Southern California Edison / 2015GRC A TABLE A - 3B COMPUTATION OF CURRENT OTHER STATE INCOME TAX EXPENSE (nominal $000) Line Recorded Estimated No. ITEM California Taxable Income (Table A - 3A) 1,100, , ,569 1,103,080 1,200,709 1,372,307 2 Arizona Income Tax % 1,915 1,396 1, % New Mexico Income Tax % % Total 2,219 1,617 1, exp_it_incometax.xlsb Summ 4/8/2014

10 6 Workpaper Southern California Edison / 2015GRC A TABLE A - 4 FEDERAL SCHEDULE M ITEMS (nominal $000) Line Recorded Estimated No. ITEM Add. tax deduction/(income) 1 Tax Depreciation 2,022,735 2,842,125 1,427,919 1,235,958 1,404,946 1,512,346 2 Uniform Capitalization (Table A - 6) 151,741 80,718 93, , , ,264 3 CIAC - Taxable Income (Table A - 8) 41,720 33,437 (13,528) (10,659) (8,044) (7,127) 4 Non Deductible Meals (2,665) (4,174) (4,258) (4,353) (4,465) (4,572) 5 Ad Valorem Lien Date Adjustment 3,806 13,305 2,087 15,603 16,292 13,139 6 Removal Costs 332, , , , , ,978 7 Amortization of Land Rights 3,943 5,076 5,149 5,716 7,418 6,662 8 Repair Deduction 506, , , , , ,117 9 Capitalized Software 32,328 32,533 32,673 30,522 34,804 29, Interest 454, , , , , , Accrued Vacation Pay (Table A - 10) Leased Vehicles (20) (20) (20) (20) (21) (21) 13 ESOP Dividend Payments 20,191 22,915 20,483 18,309 16,365 14, Preferred Dividend Deduction Section 199 Manufacturer's Deduction ,077 20,969 22,389 18, Medicare D 4, Total 3,572,144 4,157,430 3,004,313 2,941,775 3,212,458 3,365,715 exp_it_incometax.xlsb Summ 4/8/2014

11 Workpaper Southern California Edison / 2015GRC A TABLE A - 5 STATE SCHEDULE M ITEMS (nominal $000) Line Recorded Estimated No. ITEM Add. tax deduction/(income) 1 Tax Depreciation 1,170,791 1,268,659 1,441,727 1,520,817 1,573,123 1,599,612 2 Uniform Capitalization (Table A - 6) 155,705 80,718 93, , , ,264 3 CIAC - Taxable Income (Table A - 8) (229) 693 (7,335) (5,270) (4,753) (5,468) 4 Non Deductible Business Meals (2,665) (4,174) (4,258) (4,353) (4,465) (4,572) 5 Ad Valorem Lien Date Adjustment 3,806 13,305 2,087 15,603 16,292 13,139 6 Removal Costs 332, , , , , ,978 7 Amortization of Land Rights 4,002 5,137 5,210 5,776 7,478 6,722 8 Repair Deduction 506, , , , , ,117 9 Capitalized Software 32,328 32,533 32,673 30,522 34,804 29, Interest 450, , , , , , Accrued Vacation Pay (Table A - 10) Leased Vehicles (20) (20) (20) (20) (21) (21) 13 ESOP Dividend Payments 20,191 22,915 20,483 18,309 16,365 14, Total 2,673,886 2,547,680 2,997,909 3,206,971 3,357,704 3,432,341 exp_it_incometax.xlsb Summ 4/8/2014

12 8 Workpaper Southern California Edison / 2015GRC A TABLE A - 6 UNIFORM CAPITALIZATION (nominal $000) Line Recorded Estimated No. ITEM Schedule M 2 AFUDC Debt 39,945 37,621 38,141 42,930 42,153 31, (A) 115,760 43,097 55,552 59,934 65,445 71,809 4 Total California Schedule M 155,705 80,718 93, , , ,264 5 Adjustment for Federal Schedule M (3,964) Total Federal Schedule M 151,741 80,718 93, , , ,264 7 Deferred Tax 8 AFUDC Debt 4,660 7,995 6,790 7,785 6,582 1, (A) 71,382 28,411 33,272 34,047 35,368 36, Total Deferred Tax Expense/(Benefit) 76,042 36,406 40,062 41,832 41,950 38, Weighted Average Balance 10 AFUDC Debt 103, , , , , , (A) (156,796) (98,818) (68,891) (35,377) (918) 34, Total UNICAP Weighted Average Balance (Asset)/Liability (53,749) 10,557 47,877 88, , ,282 exp_it_incometax.xlsb Summ 4/8/2014

13 Workpaper Southern California Edison / 2015GRC A TABLE A - 8 CONTRIBUTIONS IN AID OF CONSTRUCTION (nominal $000) Line Recorded Estimated No. ITEM Other Operating Revenue 18,164 18,024 17,681 18,490 19,323 18,569 2 Federal Schedule M - Exp/(Inc) 41,720 33,437 (13,528) (10,659) (8,044) (7,127) 3 State Schedule M - Exp/(Inc) (229) 693 (7,335) (5,270) (4,753) (5,468) 4 Deferred Income Tax (Expense)/Benefit (4,720) (16,217) 9,557 6,852 4,270 1,885 5 Weighted Average Deferred Tax Asset 231, , , , , ,194 6 Weighted Average Deferred Revenue Liability 93,470 88,669 88,019 91,460 94,594 98,236 exp_it_incometax.xlsb Summ 4/8/2014

14 10 Workpaper Southern California Edison / 2015GRC A TABLE A - 25 (Page 1 of 2) FEDERAL ALTERNATIVE MINIMUM TAX COMPUTATION (nominal $000) Line Recorded Estimated No. ITEM Taxable Income (Loss) 2 before NOL (Table A - 2) 107,873 (903,369) 656,195 1,305,410 1,248,120 1,332,420 3 Adjustments: 4 Depreciation - Tangible 5 Personal Property-Post 1986 (164,258) (3,849) (32,986) (13,073) 3,920 3,727 6 Basis Adjustment - (Gain)/Loss 7 Pre-Adjustment AMT Income (56,385) (907,218) 623,209 1,292,337 1,252,039 1,336,147 8 ACE Adjustment at 75% (Attached schedule) 9 Alternative Minimum Taxable Income (56,385) (907,218) 623,209 1,292,337 1,252,039 1,336, Alternative Minimum Tax Rate 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% 11 (Ln 10 x Ln 11) (11,277) (181,444) 124, , , , Regular Tax Liability (Table A - 2) 37,756 (316,179) 229, , , , Federal Alternative Minimum Tax exp_it_incometax.xlsb Summ 4/8/2014

15 Workpaper Southern California Edison / 2015GRC A TABLE A - 25 (Page 2 of 2) CALIFORNIA ALTERNATIVE MINIMUM TAX COMPUTATION (nominal $000) Line Recorded Estimated No. ITEM California Taxable Income (Loss) 2 before NOL (Table A - 2) 1,100, , ,569 1,103,080 1,200,709 1,372,307 3 Adjustments: 4 Depreciation - Tangible 5 Personal Property-Post 1986 (119,689) 175, , , , ,771 6 Basis Adjustment - (Gain)/Loss 7 Pre-Adjustment AMT Income 980, , ,240 1,297,879 1,406,612 1,588,078 8 CA Apportionment Factor % % % % % % 9 CA Apportioned Income 947, , ,935 1,297,879 1,406,612 1,588, ACE Adjustment at 75% (Attached schedule) 11 Alternative Minimum Taxable Income 947, , ,935 1,297,879 1,406,612 1,588, CA Alternative Minimum Tax Rate 6.65% 6.65% 6.65% 6.65% 6.65% 6.65% 13 (Ln 11 x Ln 12) 62,992 62,825 59,447 86,309 93, , Regular Tax Liability (Table A - 3A) 93,959 68,494 62,568 97, , , California Alternative Minimum Tax exp_it_incometax.xlsb Summ 4/8/2014

16 12 Workpaper Southern California Edison / 2015GRC A TABLE A - 10 ACCRUED VACATION PAY (nominal $000) Recorded Estimated SCHEDULE M (726) (746) (764) (783) (804) (825) 2 TAX RATE % % % % % % 3 DEFERRED TAX (EXPENSE)/BENEFIT (295) (303) (311) (319) (328) (336) 4 OPENING DEFERRED TAX ASSET/(LIABILITY) 27,219 26,924 26,621 26,310 25,991 25,663 5 DEFERRED TAX ABOVE (295) (303) (311) (319) (328) (336) 6 ENDING DEFERRED TAX ASSET (LN 4 + LN 5) 26,924 26,621 26,310 25,991 25,663 25,327 7 WEIGHTED AVERAGE DEFERRED TAX ((LN 4 + LN 6) /2) 27,072 26,773 26,466 26,151 25,827 25,495 exp_it_incometax.xlsb Summ 4/8/2014

17 Workpaper Southern California Edison / 2015GRC A DESCRIPTION OF SCHEDULE M ITEMS Federal Tax Depreciation This adjustment represents the Federal tax depreciation deduction for electrical plant included in this proceeding, excluding plant amounts disallowed in previous rate cases. Electric depreciation has been adjusted to exclude depreciation on Contributions In Aid of Construction (CIAC), and to include gains and losses from the disposition of assets. Federal methods include the Accelerated Cost Recovery System (ACRS) method, the Modified Accelerated Cost Recovery System (MACRS), the Asset Depreciation Range (ADR) method, and the Straight Line (SL) method, as appropriate. California Tax Depreciation This adjustment represents the California tax depreciation deduction for electrical plant included in this proceeding, excluding plant amounts disallowed in previous rate cases. Electric depreciation has been adjusted to exclude depreciation on CIAC, and to include gains and losses from the disposition of assets. California has not adopted the ACRS/MACRS method for corporations. Uniform Capitalization SCE is required under IRC Section 263A to capitalize indirect costs attributable to self-constructed assets and to the production of electricity. Capitalized costs include interest attributable to selfconstructed assets, and excludes capitalized AFUDC amounts. The capitalized interest amount is computed by first dividing the estimated AFUDC for the year by the AFUDC capitalization rate to determine a construction base. This construction base is then multiplied by the projected long-term debt rate to arrive at the interest to be capitalized for tax purposes. Capitalized indirect costs also include indirect mixed service costs attributable to the production of electricity. The allocation of these costs to the production of electricity results in a current tax deduction for costs that are capitalized for financial reporting purposes. Contribution in Aid of Construction (CIAC) IRC Section 118(b) provides that property, including cash, that is received by a corporation, which is a regulated public utility, to encourage the provision of electric service, must be included in gross income. This provision is effective for contributions received after December 31, 1986 for Federal tax purposes and after December 31, 1991 for California tax purposes, and consists of three components: 1. The inclusion in taxable income of all amounts received, both sums received for the construction of property and amounts received to pay any taxes associated with the receipt of these funds, minus any refunds made of prior contributions received; 2. The amortization of amounts included as other operating revenue for financial statement purposes; and 3. Tax depreciation (under the MACRS rules for Federal and asset depreciation range rules for California) of the property acquired through contributions. The computation of these amounts is shown in Table A-8 and supporting workpapers. M-1 Description exp_it_incometax.xlsb 4/8/2014

18 14 Workpaper Southern California Edison / 2015GRC A DESCRIPTION OF SCHEDULE M ITEMS Non-Deductible Meals The amount allowable as a deduction for business meals and entertainment expenses is generally limited to 50% of such expenses. This adjustment reflects the non-deductible portion of the business meals expenses. Amounts shown have been further reduced to exclude portions attributable to entertainment. Removal Costs For financial reporting purposes, removal costs are estimated and included in book depreciation expense. For income tax purposes, a deduction is allowed for actual costs to dismantle, demolish and remove the retired unit of property from service. This adjustment reflects removal costs permitted for tax purposes to be deductible. Amortization of Land Rights Costs of acquiring easements for transmission and distribution lines are capitalized for both tax and financial reporting purposes. Revenue Ruling allows the cost of acquiring right-of-way easements for electrical transmission and distribution lines to be amortized as intangible assets. This related tax amortization is reflected within this adjustment. Repair Deduction This adjustment represents the difference between expenditures that are permitted to be deducted as repairs for income tax purposes and those same expenditures that are required to be capitalized for financial reporting purposes. SCE has also utilized the safe harbor method as described within Revenue Procedure , which must also be applied to pre-1981 assets historically eligible for Percentage Repair Allowance (PRA). As such, PRA has now been incorporated into the repair deduction going forward. Capitalized Software For financial reporting purposes, internally developed software costs are capitalized and amortized over its book life. For income tax purposes, some of these costs may be deductible immediately. The remaining costs are capitalized and amortized under IRC Section 167(f) over a three year period for tax purposes. This adjustment represents the accelerated income tax deduction related to capitalized software. Interest The interest charge adjustment represents the tax deduction for interest on funded debt used to finance rate base. This deduction is computed based on the rate base and the authorized debt rate of return. Rate base, for purposes of computing state synchronized interest, has been reduced by accumulated deferred investment tax credits. Accrued Vacation Pay For financial reporting purposes, vacation expense is measured by the amount of vacation earned during the year. For income tax purposes, vacation pay is deducted at the time it is paid to the employee. In addition, amounts paid to the employee within 2 ½ months after year end are also deductible on the current year's tax return. This adjustment represents the vacation pay accrued for book purposes but not paid within 2 ½ months after the end of the year. M-1 Description exp_it_incometax.xlsb 4/8/2014

19 Workpaper Southern California Edison / 2015GRC A DESCRIPTION OF SCHEDULE M ITEMS Leased Vehicles IRC Section 280F limits the deduction allowable for depreciation for lease payments on vehicles. For leased vehicles, amounts must be added to taxable income based on tables provided by the IRS which is reflected within this adjustment. ESOP Dividend Payments SCE has an Employee Stock Ownership Plan as part of its 401(k) plan. IRC Section 404(k) allows an income tax deduction for dividends paid on EIX common securities held in the plan. This Schedule M reflects this deduction. Federal Preferred Dividend Deduction -Federal only IRC Section 247 allows a public utility to deduct dividends paid on certain preferred stock. SCE has two such preferred stocks: (I) the 4.32% Cumulative Preferred, which is eligible because the stock was issued to replace bonds which were issued prior to October 1, 1942; and (2) the 4.78% Cumulative Preferred, which is eligible in part since a portion was issued to former stockholders of the California Electric Power Company to replace a $3 preferred stock which was eligible for the deduction. The adjustment is computed by multiplying the qualifying dividends by a fraction (40%), the numerator which is 14%, and the denominator which is the highest tax rate for corporations for the taxable year (35% has been applied). This deduction is not allowed when SCE is not in a taxable income position. Section 199 Federal only The Section 199 manufacturer's deduction is applied against taxable income attributable to the generation of electricity. A 9% rate is applied against the Qualified Production Activities Income in the determination of the 199 deduction. This deduction is limited to the lower of SCE's taxable income or Qualified Production Activities Income, and is not able to be utilized when SCE is not in a taxable income position. Medicare Part D- Federal only To the extent the company receives Federal Government subsidies for providing retiree prescription drug plan benefits amounts are excludible from income under section 139A. However, the Patient Protection and Affordable Care Act and Health Care and Education Act of 2010 eliminated the employer tax deduction for the federal subsidized portion of the retiree prescription drug plan costs for tax years after As a result, the tax benefit of this Schedule M deduction is reflected for the 2012 recorded year and has been eliminated thereafter. M-1 Description exp_it_incometax.xlsb 4/8/2014

20 16 Workpaper Southern California Edison / 2015GRC A Southern California Edison Schedule M Calculation Detail (nominal $000) Accrued Vacation Pay Leased Vehicles ESOP Non-Deductible Business Meals Schedule M Schedule M Schedule M Schedule M Recorded per Tax Return Recorded per Tax Return Additional (Income) Deduction Recorded per Tax Return Additional (Income) Deduction Additional (Income) Deduction Additional (Income) Deduction Year Amount Year Amount Year Amount Year Amount 2009 (4,346) 2009 (26) , (6,674) 2010 (678) 2010 (14) , (5,552) , (17) , (3,825) , (20) , (3,099) 2,904 (77) 83,784 (19,150) Average 726 Average (19) Average 20,946 Average (4,788) Business Meals SCE Percentage % Percentage 85.98% Adjusted Average 19,720 Adjusted Average (4,116) 2013 Amount 2013 Amount 2013 Amount 2013 Amount Average 726 Average (19) ESOP share for ,352 Average (4,116) Labor Escalator Non-labor Escalator Dividend Rate for Non-labor Escalator Schedule M 746 Schedule M (20) Schedule M 22,915 Schedule M (4,174) 2014 Amount 2014 Amount 2014 Amount 2014 Amount Average 726 Average (19) ESOP share for ,267 Average (4,116) Labor Escalator Non-labor Escalator Dividend Rate for Non-labor Escalator Schedule M 764 Schedule M (20) Schedule M 20,483 Schedule M (4,258) 2015 Amount 2015 Amount 2015 Amount 2015 Amount Average 726 Average (19) ESOP share for ,434 Average (4,116) Labor Escalator Non-labor Escalator Dividend Rate for Non-labor Escalator Schedule M 783 Schedule M (20) Schedule M 18,309 Schedule M (4,353) 2016 Amount 2016 Amount 2016 Amount 2016 Amount Average 726 Average (19) ESOP share for ,820 Average (4,116) Labor Escalator Non-labor Escalator Dividend Rate for Non-labor Escalator Schedule M 804 Schedule M (21) Schedule M 16,365 Schedule M (4,465) 2017 Amount 2017 Amount 2017 Amount 2017 Amount Average 726 Average (19) ESOP share for ,400 Average (4,116) Labor Escalator Non-labor Escalator Dividend Rate for Non-labor Escalator Schedule M 825 Schedule M (21) Schedule M 14,628 Schedule M (4,572) exp_it_incometax.xlsb SchM Detail 4/8/2014

21 Workpaper Southern California Edison / 2015GRC A GRC COMPUTATION OF EST 199 DEDUCTIONS Income/(Deduction) Section Tax Return Total 1 SONGS 2 - Net Rate Base - 2 SONGS 3 - Net Rate Base - 3 Other Generation - Net Rate Base 2,231,464 2,424,116 2,317,888 2,342,588 2,338,809 11,654,865 4 Total Generation Net Rate Base 2,231,464 2,424,116 2,317,888 2,342,588 2,338,809 11,654,865 5 Rate of Return - Equity 6.06% 135, , , , , ,285 6 Pre-Tax Book Income o % 228, , , , ,194 1,191,961 7 SONGS 2 - Annual Book Deprec - 8 SONGS 3 - Annual Book Deprec - 9 Other Gen - Annual Book Deprec 118, , , , , , , , , , ,234 1,790, SONGS 2 - Annual Tax Deprec - 12 SONGS 3 - Annual Tax Deprec - 13 Other Gen - Annual Tax Deprec (252,984) (107,087) (94,134) (93,928) (98,126) (646,259) 14 Generation - Repairs Deduction (38,161) (27,427) (22,238) (13,133) (52,359) (153,318) 15 Preliminary QPAI Limitation - Gross 55, , , , , , Rate 9% 9% 9% 9% 9% 17 Preliminary 199 (Deduction) 5,039 22,077 20,969 22,389 18, Fed Taxable Inc/(loss) bf 199 (Deduction) (903,369) 678,272 1,326,379 1,270,509 1,351, Lower of Line 15 or 18 (903,369) 245, , , , Rate 9% 9% 9% 9% 9% (Deduction) (22,077) (20,969) (22,389) (18,697) (84,133) / To TABLE A \ exp_it_incometax.xlsb Section 199 GRC Calc 4/8/2014

22 18 Workpaper Southern California Edison / 2015GRC A Deferred Taxes on AFUDC Debt AFUDC Debt Total ,945,322 37,621,087 38,140,616 42,930,467 42,152,999 31,454,643 39,945,322 37,621,087 38,140,616 42,930,467 42,152,999 31,454,643 / To TABLE A \ exp_it_incometax.xlsb AFUDC 4/8/2014

23 Workpaper Southern California Edison / 2015GRC A Deferred Taxes on IRC Section 263(A) Interest Capitalization Mixed Service Cost Adj California Schedule M Add'tal 263(A) adjustment for federal Federal Schedule M Deduction/(Income) (123,952,078) (92,778,520) (86,115,948) (90,561,913) (90,946,071) (89,765,641) 239,711, ,875, ,668, ,495, ,391, ,575, ,759,888 43,097,384 55,552,315 59,933,852 65,445,382 71,809,458 / To TABLE A \ (3,963,959) 111,795,929 43,097,384 55,552,315 59,933,852 65,445,382 71,809,458 exp_it_incometax.xlsb INTCAP 4/8/2014

24 20 Workpaper Southern California Edison / 2015GRC A Southern California Edison Interest Capitalization Schedule M Calculation Estimated Total Company AFUDC 122,265, ,282, ,590, ,531, ,391,415 Capitalization Rate % % % % % Capitalization Base 1,689,954,835 1,568,596,506 1,649,579,480 1,656,576,886 1,635,075,420 Long Term Debt Rate 5.49% 5.49% 5.49% 5.49% 5.49% Total Sch. M (92,778,520) (86,115,948) (90,561,913) (90,946,071) (89,765,641) exp_it_incometax.xlsb INTCAP2 4/8/2014

25 Workpaper Southern California Edison / 2015GRC A A Adjustments Mixed Service Costs - 263(A) Adjustment Capitalized A&G 128, , , , , ,664 Capitalized P&B 207, , , , , ,274 Capitalized 263(A) 335, , , , , ,938 Allocated Percentage to Inventory % % % % % % 263(A) Deduction - California 239, , , , , ,575 Adjustment of 263(A) for Federal (3,964) (A) Deduction - Federal 235, , , , , ,575 UNICAP ADJ exp_it_incometax.xlsb 4/8/2014

26 22 Workpaper Southern California Edison / 2015GRC A Southern California Edison Forecasted Repair Deductions GENERATION Numerator (Qualified WOs) Actual Vintage WOType RepairsDeduction Cap Adds Ratios 2010 Generation $ 26,960,016 $ 86,187, Generation $ 35,275,181 $ 117,817, Generation $ 25,129,799 $ 67,735, GEN TOTAL $ 87,364,996 $ 271,740, Average GENRatioAVG TRANSMISSION & DISTRIBUTION Numerator (Qualified WOs) Actual Vintage WOType RepairsDeduction Cap Adds Ratios 2010 T $ 8,765,135 $ 38,850, D $ 242,352,341 $ 1,062,972, S $ 39,764,239 $ 367,770, T $ 21,988,033 $ 646,599, D $ 385,210,414 $ 1,513,075, S $ 31,912,794 $ 405,237, T $ 22,089,131 $ 249,264, D $ 405,276,416 $ 1,394,307, S $ 30,159,838 $ 411,745, T&D TOTAL $ 1,187,518,341 $ 6,089,824, Average TRatioAVG Average DRatioAVG Average SRatioAVG GRC 2015 Forecasted Repair Deductions Year Generation T&D Total ,129, ,525, ,655, ,161, ,420, ,581, ,427, ,238, ,665, ,238, ,117, ,355, ,133, ,070, ,203, ,359, ,759, ,118,000 Generation Transmission & Distribution Year Cap Adds Repairs Deduction Year Cap Adds Repairs Deduction Repairs Ded $ 337,127,000 38,161,000 Repairs Ded $ 1,415,252, ,420, Repairs $ 38,161, Repairs (net) $ 292,420,000 Repairs Ded $ 155,551,000 27,427,000 Repairs Ded $ 2,669,473, ,238, Repairs $ 27,427, Repairs $ 481,238,000 Repairs Ded $ 136,805,000 22,238,000 Repairs Ded $ 2,312,339, ,117, Repairs $ 22,238, Repairs $ 482,117,000 Repairs Ded $ 80,227,000 13,133,000 Repairs Ded $ 2,567,460, ,070, Repairs $ 13,133, Repairs $ 531,070,000 Repairs Ded $ 201,376,000 52,359,000 Repairs Ded $ 2,507,769, ,759, Repairs $ 52,359, Repairs $ 524,759,000 Repairs Deduction exp_it_incometax.xlsb 4/8/2014

27 Workpaper Southern California Edison / 2015GRC A Accrued Vacation Pay Schedule M - Inc/(Ded) ,345, , (4,421,739) 2012 (3,506,163) (2,904,514) 4 AVERAGE SCHEDULE M (726,129) SCHEDULE M (726,129) (746,381) (763,997) (783,362) (804,166) (825,500) TAX RATE % % % % % % DEFERRED TAX (EXPENSE)/BENEFIT (295,411) (303,650) (310,817) (319,330) (327,810) (336,507) / To TABLE A \ DEFERRED TAX ASSET/(LIABILITY) 27,218,511 26,923,100 26,619,450 26,308,633 25,989,303 25,661,493 25,324,986 WEIGHTED AVERAGE DEFERRED TAX 27,070,806 26,771,275 26,464,042 26,148,968 25,825,398 25,493,240 LABOR ESCALATOR Vacation Accrual exp_it_incometax.xlsb 4/8/2014

28 24 Workpaper Southern California Edison / 2015GRC A ESOP DEDUCTION ANNUAL DIVIDEND DIV PMT SHARES ESOP Deduction DEDUCTIONS RATE INC/(DECR) INC/(DECR) AVG # SHARES ,220,885 $ ,371, ,526,775 $ % % 23,433, ,935,896 $ % % 19,481, ,446,040 $ % % 16,496, % % 83,783, % % AVERAGE ESOP AS ADJUSTED 20,945,938 PERCENTAGE BELONGING TO SCE EMPLOYEES AT 12/31/12 (SCE SHARES/TOTAL SHARES) 14,429,682 15,326, % 19,720,206 ESOP FOR ,446, % 20,191,043 To TABLE A-4 ESOP FOR ,351,557 DIVIDEND RATE FOR 2013 $ DIVIDEND RATE FOR 2012 $ ,915,132 ESOP FOR ,267,412 PROJECTED DIVIDEND RATE FOR 2014 $ DIVIDEND RATE FOR 2013 $ ,482,828 ESOP FOR ,433,601 PROJECTED DIVIDEND RATE FOR 2015 $ DIVIDEND RATE FOR 2014 $ ,308,699 ESOP FOR ,820,053 PROJECTED DIVIDEND RATE FOR 2016 $ DIVIDEND RATE FOR 2015 $ ,365,340 ESOP FOR ,400,313 PROJECTED DIVIDEND RATE FOR 2017 $ DIVIDEND RATE FOR 2016 $ ,628,258 ESOP exp_it_incometax.xlsb 4/8/2014

29 Workpaper Southern California Edison / 2015GRC A Business Meals - SAP Report TOTAL NON-GRC MFAE Meals-Full (company events/holiday party) - empl reimb 267, , , , , , MFAV Meals-Full (company events/holiday party) - VISA 356, , , , ,136, ,136, MFBE Meals-Full (Office snacks/not meals) - empl reimb 105, , , , , MFBV Meals-Full (Office snacks/not meals) - VISA 45, , , , , MFCE Meals-Full (O.T./weekend work) - empl reimb 62, , , , , MFCV Meals-Full (O.T./weekend work) - VISA 8, , , , , MPAE Meals-Partial (business/office meetings) - empl reimb 1,192, ,450, ,302, , ,794, MPAV Meals-Partial (business/office meetings) - VISA 3,917, ,889, ,968, ,965, ,739, MPBE Meals-Partial (business travel/seminars) - empl reimb 1,075, ,124, ,119, , ,132, MPBV Meals-Partial (business travel/seminars) - VISA 49, , , , , MPCE Meals-Partial (Client/Vendor/Customer) - empl reimb 160, , , , , MPCV Meals-Partial (Client/Vendor/Customer) - VISA 3, , , , , REPE Representation & Entertainment - emp reimb 24, , , , , ,888 REPV Representation & Entertainment - VISA 38, , , , ,273, ,273, ,307, ,812, ,977, ,478, ,576, ,428, Excludable percentage attributable to entertainment 14.02% This report was provided by the Expense Reimbursement Organization. M&E exp_it_incometax.xlsb 4/8/2014

30 26 Workpaper Southern California Edison / 2015GRC A Business Meals Income/(Expense) 2009 Tax Return Sch M 6,673, Tax Return Sch M 5,552, Tax Return Sch M 3,824, Tax Return Sch M 3,099, Schedule M for Non-deductible Meals 19,149, Average Per Year 4,787, % Attributable to Entertainment 14.02% Excludable Portion 671, Average Sch M for GRC 4,116, Tax Return Sch M 3,099, Amount attributable to entertainment at 14.02% (434,658.57) 2012 Sch M - Business Meals 2,664, To TABLE A-4 Average Sch M for GRC 4,116, Non-Labor Escation for % 2013 Sch M - Business Meals 4,174, To TABLE A-4 Average Sch M for GRC 4,116, Non-Labor Escation for % 2014 Sch M - Business Meals 4,258, To TABLE A-4 Average Sch M for GRC 4,116, Non-Labor Escation for % 2015 Sch M - Business Meals 4,353, To TABLE A-4 Average Sch M for GRC 4,116, Non-Labor Escation for % 2016 Sch M - Business Meals 4,464, To TABLE A-4 Average Sch M for GRC 4,116, Non-Labor Escation for % 2017 Sch M - Business Meals 4,571, To TABLE A-4 M&E exp_it_incometax.xlsb 4/8/2014

31 Workpaper Southern California Edison / 2015GRC A Southern California Edison Effective State Tax Rates & Composite Tax Rate REGULAR TAX 2015 Statutory Apportionment Ratemaking State Tax Rate Factor Tax Rates California % % Arizona % % New Mexico % % Total States % Federal Statutory Rate % % Federal Benefit of State Taxes (8.8670% x 35%) % Total Composite Tax Rate % or % ALTERNATIVE MINIMUM TAX Alternative Minimum Tax Rate 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% exp_it_incometax.xlsb TaxRate 4/8/2014

32 28 Workpaper Southern California Edison / 2015GRC A Apportionment Gross Gross Receipts Adjusted Receipts 2011 TR Adjustments* Sales Factor California 10,487,838,913-10,487,838, % New Mexico % Arizona % D.C % Nevada % Other % Everywhere 10,487,838,913-10,487,838, % AZ Enhanced Sales Factor 90% % Wages Adjusted Wages 2011 TR Adjustments Wages Factor California 1,901,103,345 1,901,103, % New Mexico % Arizona 61,984,190 61,984, % D.C. 206, , % Nevada 2,457,981 2,457, % Other 875, , % Everywhere 1,966,626,843-1,966,626, % AZ Enhanced P/R Factor 5% % Property Adjusted Property 2011 TR Adjustments Property Factor California 31,935,442,717 31,935,442, % New Mexico % Arizona 2,006,805,106 2,006,805, % D.C. 467, , % Nevada 97,865,243 97,865, % Other 325,662, ,662, % Everywhere 34,366,243,441-34,366,243, % AZ Enhanced Prop Factor 5% % Apportionment Factors California (Single-Sales Factor) % New Mexico % Arizona (Enhanced Sales Factor) % * Adjustments have been made to exclude taxes paid to Washington D.C., for which recovery is not sought in this case, and also to reflect a change in law applicable to the CA sales factor beginning on January 1, 2011 (Rev & Tax Code Section 25136) Update: As both California and Arizona in 2011 had elective allocation methodologies, for purposes of the 2011 tax return, California has a Single Sales Factor election and Arizona has an Enhanced Sales Factor election. exp_it_incometax.xlsb Apportionment 4/8/2014

33 Workpaper Southern California Edison / 2015GRC A Southern California Edison TABLE A-21 Interest Deduction RATE BASE 16,955,154 18,809,300 21,388,621 23,844,693 25,972,217 27,658,978 X WTD AVG LONG TERM DEBT 2.68% 2.36% 2.36% 2.36% 2.36% 2.36% FEDERAL INTEREST DEDUCTION 454, , , , , ,752 / To TABLE A \ AVERAGE UNAMORTIZED ITC BALANCE (146,406) (152,591) (151,639) (141,264) (130,664) (120,903) X WTD AVG LONG TERM DEBT 2.68% 2.36% 2.36% 2.36% 2.36% 2.36% SUB TOTAL (3,924) (3,601) (3,579) (3,334) (3,084) (2,853) CALIFORNIA INTEREST DEDUCTION 450, , , , , ,899 / To TABLE A \ RATE OF RETURN Long Term Debt - Costs 6.22% 5.49% 5.49% 5.49% 5.49% 5.49% Preferred Stock - Costs 6.01% 5.79% 5.79% 5.79% 5.79% 5.79% Equity - Costs 11.50% 10.45% 10.45% 10.45% 10.45% 10.45% Long Term Debt - Cap % 43.00% 43.00% 43.00% 43.00% 43.00% Preferred Stock - Cap. 9.00% 9.00% 9.00% 9.00% 9.00% 9.00% Equity - Cap % 48.00% 48.00% 48.00% 48.00% 48.00% Weighted Average LTD 2.68% 2.36% 2.36% 2.36% 2.36% 2.36% Weighted Average Preferred 0.54% 0.52% 0.52% 0.52% 0.52% 0.52% Weighted Average Equity 5.52% 5.02% 5.02% 5.02% 5.02% 5.02% Return on Rate Base 8.74% 7.90% 7.90% 7.90% 7.90% 7.90% Tax gross-up rate Pre Tax Rate of Return Weighted Average LTD 2.36% Weighted Average Preferred 0.88% Weighted Average Equity 8.47% Pre Tax Return on Rate Base 11.71% This sheet was prepared by SCE's RP&A department. exp_it_incometax.xlsb Interest Deduction 4/8/2014

34 30 Workpaper Southern California Edison / 2015GRC A GRC - CIAC LEAD Income / (Deduct) Other Operating Revenue Cumulative ITCC Collected End of Year 465,945, ,063, ,351, ,114, ,434, ,290,933 Beg of Year (452,475,992) (465,945,793) (479,063,020) (500,351,941) (522,114,763) (544,434,825) Net Deferred Revenue End of Year (91,122,376) (86,215,122) (89,823,428) (93,095,765) (96,092,988) (100,379,877) Beg of Year 95,816,661 91,122,376 86,215,122 89,823,428 93,095,765 96,092,988 Other Operating Revenue 18,164,086 18,024,481 17,680,616 18,490,485 19,322,840 18,569,218 Federal Schedule M CIAC Taxable Income End of Year 1,616,099,101 1,675,722,860 1,736,548,349 1,798,727,840 1,862,499,447 1,927,802,611 Beg of Year (1,557,306,087) (1,616,099,101) (1,675,722,860) (1,736,548,349) (1,798,727,840) (1,862,499,447) Accum. Fed Depr. End of Year (1,040,341,212) (1,128,494,742) (1,179,400,228) (1,234,193,323) (1,292,918,000) (1,355,380,655) Beg of Year 944,522,876 1,040,341,212 1,128,494,742 1,179,400,228 1,234,193,323 1,292,918,000 Net ITCC Collected End of Year 463,834, ,951, ,240, ,003, ,323, ,179,628 Beg of Year (450,364,687) (463,834,488) (476,951,715) (498,240,636) (520,003,458) (542,323,520) Reverse Book Income (18,164,086) (18,024,481) (17,680,616) (18,490,485) (19,322,840) (18,569,218) Federal Schedule M - Inc/(Exp) (41,719,607) (33,437,024) 13,528,308 10,658,734 8,044,152 7,127,399 / To TABLE A \ CA Schedule M CIAC Taxable Income ('92 to End) End of Year 1,379,759,845 1,439,383,604 1,500,209,093 1,562,388,584 1,626,160,191 1,691,463,355 Beg of Year (1,320,966,832) (1,379,759,845) (1,439,383,604) (1,500,209,093) (1,562,388,584) (1,626,160,191) Accum. CA Depr. End of Year (474,558,962) (531,306,332) (589,743,456) (649,925,381) (711,941,436) (776,063,061) Beg of Year 419,351, ,558, ,306, ,743, ,925, ,941,436 ITCC Amort ('87-'91) End of Year 47,872,909 49,210,973 50,549,037 50,549,037 50,549,037 50,549,037 Beg of Year (46,534,844) (47,872,909) (49,210,973) (50,549,037) (50,549,037) (50,549,037) Net ITCC Collected (92 to End) End of Year 407,338, ,455, ,744, ,507, ,827, ,683,777 Beg of Year (393,868,836) (407,338,637) (420,455,864) (441,744,785) (463,507,607) (485,827,669) Reverse Book Income (18,164,086) (18,024,481) (17,680,616) (18,490,485) (19,322,840) (18,569,218) CA Schedule M - Inc/(Exp) 229,271 (692,800) 7,334,734 5,269,903 4,752,774 5,468,429 / To TABLE A \ Accumulated Deferred Income Tax Deferred Tax at End of Year 228,144, ,927, ,484, ,335, ,606, ,491,637 Deferred Tax at Beg of Year (232,864,469) (228,144,447) (211,927,370) (221,484,411) (228,335,956) (232,606,165) Deferred Tax (Expense)/Benefit (4,720,022) (16,217,078) 9,557,041 6,851,546 4,270,209 1,885,471 / To TABLE A \ CIAC Lead exp_it_incometax.xlsb 4/8/2014

35 Workpaper Southern California Edison / 2015GRC A ITCC A B C D = B - C E F = B x E G H = F x G I = F - H J K = D x J FED ITCC ITCC CA ITCC ITCC Non-Taxable After Tax Cumulative Cumulative Net Deferred CA Amortization Cumulative Year Collected QF Net Rate Subtotal MACRS Rate Amortization Revenue Rate Amortization ,312, ,312, % 9,195, ,195, ,317, ,156, ,156, % 5,383, ,383, ,900, ,267, ,267, % 2,816, ,816, ,509, ,882, ,882, % 14,442, ,442, ,476, ,877, ,877, % 4,539, ,539, ,329, ,495, ,495, ,376, ,376, ,534, ,391, ,391, % 4,424, ,326, , ,643, ,643, % 2,737, ,554, , ,855, ,855, % 4,631, ,114, , ,787, , ,389, % 4,001, ,376, , ,718, , ,171, % 5,139, ,107, ,031, ,608, , ,085, % 5,712, ,310, ,401, ,607, , ,433, % 6,306, ,477, ,828, ,468, , ,174, % 9,196, ,118, ,077, ,086, , ,053, % 11,346, ,043, ,303, ,422, ,422, % 14,518, ,876, ,642, A 12,274, , ,241, % 7,297, ,904, ,392, B 11,530, ,530, % 6,854, ,606, ,247, A 10,308, ,308, % 6,146, ,939, ,207, B 12,967, ,967, % 7,732, ,748, ,983, ,440, , ,432, % 14,573, ,510, ,063, ,060, , ,932, % 25,677, ,937, ,739, ,395, (29,649.11) 58,424, % 34,951, ,170, ,781, ,721, ,721, % 33,950, ,027, ,922, A 9,211, ,211, % 5,513, ,413, ,099, B 12,018, ,018, % 7,193, ,453, ,739, ,181, ,181, % 7,820, ,600, ,220, A 2,394, ,394, % 1,420, ,420, B 6,467, ,467, % 3,837, ,129, ,708, ,416, ,416, % 4,993, ,993, ,980, ,111, ,868, ,978, ,162, ,816, ,475, ,111, ,364, ,354, ,538, ,816, ,534, ITCC Details exp_it_incometax.xlsb 4/8/2014

36 32 Workpaper Southern California Edison / 2015GRC A ITCC A B C D = B - C E F = B x E G H = F x G I = F - H J K = D x J FED ITCC ITCC CA ITCC ITCC Non-Taxable After Tax Cumulative Cumulative Net Deferred CA Amortization Cumulative Year Collected QF Net Rate Subtotal MACRS Rate Amortization Revenue Rate Amortization ,312, ,312, % 9,195, ,195, ,680, ,156, ,156, % 5,383, ,383, ,094, ,267, ,267, % 2,816, ,816, ,610, ,882, ,882, % 14,442, ,442, ,995, ,877, ,877, % 4,539, ,539, ,492, ,495, ,495, ,376, ,376, ,872, ,391, ,391, % 4,424, ,424, ,643, ,643, % 2,737, ,676, , ,855, ,855, % 4,631, ,321, , ,787, , ,389, % 4,001, ,555, , ,718, , ,171, % 5,139, ,337, , ,608, , ,085, % 5,712, ,565, ,146, ,612, , ,437, % 6,308, ,760, ,548, ,442, , ,147, % 9,180, ,517, ,662, ,044, , ,011, % 11,322, ,533, ,788, ,375, ,375, % 14,490, ,451, ,039, A 12,217, , ,184, % 7,262, ,108, ,154, B 11,472, ,472, % 6,820, ,796, ,023, A 10,239, ,239, % 6,105, ,103, ,002, B 12,897, ,897, % 7,690, ,889, ,801, ,354, , ,346, % 14,522, ,797, ,725, ,558, , ,430, % 25,377, ,302, ,075, ,600, (29,649.11) 57,629, % 34,476, ,690, ,785, ,638, ,638, % 33,900, ,804, ,096, A 8,818, ,818, % 5,278, ,418, ,859, B 12,179, ,179, % 7,289, ,721, ,568, ,161, ,161, % 7,808, ,834, ,974, A 2,212, ,212, % 1,312, ,312, B 5,965, ,965, % 3,539, ,081, ,457, ,868, ,868, % 4,668, ,668, ,785, ,785, % 9,958, ,166, ,792, ,449, ,111, ,338, ,962, ,839, ,122, ,945, ,111, ,834, ,338, ,215, ,122, ,872, ITCC Details exp_it_incometax.xlsb 4/8/2014

37 Workpaper Southern California Edison / 2015GRC A ITCC A B C D = B - C E F = B x E G H = F x G I = F - H J K = D x J FED ITCC ITCC CA ITCC ITCC Non-Taxable After Tax Cumulative Cumulative Net Deferred CA Amortization Cumulative Year Collected QF Net Rate Subtotal MACRS Rate Amortization Revenue Rate Amortization ,312, ,312, % 9,195, ,195, ,043, ,156, ,156, % 5,383, ,383, ,287, ,267, ,267, % 2,816, ,816, ,711, ,882, ,882, % 14,442, ,442, ,513, ,877, ,877, % 4,539, ,539, ,655, ,495, ,495, ,376, ,376, ,210, ,391, ,391, % 4,424, ,424, ,643, ,643, % 2,737, ,737, ,855, ,855, % 4,631, ,527, , ,787, , ,389, % 4,001, ,733, , ,718, , ,171, % 5,139, ,566, , ,608, , ,085, % 5,712, ,820, , ,612, , ,437, % 6,308, ,042, ,266, ,442, , ,147, % 9,180, ,927, ,252, ,044, , ,011, % 11,322, ,038, ,283, ,375, ,375, % 14,490, ,044, ,446, A 12,217, , ,184, % 7,262, ,334, ,928, B 11,472, ,472, % 6,820, ,009, ,810, A 10,239, ,239, % 6,105, ,294, ,811, B 12,897, ,897, % 7,690, ,061, ,629, ,354, , ,346, % 14,522, ,121, ,401, ,558, , ,430, % 25,377, ,867, ,510, ,600, (29,649.11) 57,629, % 34,476, ,249, ,226, ,638, ,638, % 33,900, ,461, ,438, A 8,818, ,818, % 5,278, ,558, ,720, B 12,179, ,179, % 7,289, ,914, ,375, ,161, ,161, % 7,808, ,057, ,751, A 2,212, ,212, % 1,312, ,312, B 5,965, ,965, % 3,539, ,191, ,348, ,868, ,868, % 4,668, ,668, ,785, ,785, % 9,956, ,524, ,432, ,117, ,117, % 7,780, ,036, ,744, ,567, ,111, ,455, ,740, ,525, ,215, ,063, ,111, ,951, ,116, ,901, ,215, ,210, ITCC Details exp_it_incometax.xlsb 4/8/2014

38 34 Workpaper Southern California Edison / 2015GRC A ITCC A B C D = B - C E F = B x E G H = F x G I = F - H J K = D x J FED ITCC ITCC CA ITCC ITCC Non-Taxable After Tax Cumulative Cumulative Net Deferred CA Amortization Cumulative Year Collected QF Net Rate Subtotal MACRS Rate Amortization Revenue Rate Amortization ,312, ,312, % 9,195, ,195, ,405, ,156, ,156, % 5,383, ,383, ,480, ,267, ,267, % 2,816, ,816, ,812, ,882, ,882, % 14,442, ,442, ,031, ,877, ,877, % 4,539, ,539, ,818, ,495, ,495, ,376, ,376, ,549, ,391, ,391, % 4,424, ,424, ,643, ,643, % 2,737, ,737, ,855, ,855, % 4,631, ,631, ,787, , ,389, % 4,001, ,912, , ,718, , ,171, % 5,139, ,795, , ,608, , ,085, % 5,712, ,075, , ,612, , ,437, % 6,308, ,323, , ,442, , ,147, % 9,180, ,337, ,843, ,044, , ,011, % 11,322, ,543, ,778, ,375, ,375, % 14,490, ,637, ,853, A 12,217, , ,184, % 7,262, ,561, ,701, B 11,472, ,472, % 6,820, ,222, ,597, A 10,239, ,239, % 6,105, ,484, ,620, B 12,897, ,897, % 7,690, ,232, ,458, ,354, , ,346, % 14,522, ,445, ,077, ,558, , ,430, % 25,377, ,433, ,944, ,600, (29,649.11) 57,629, % 34,476, ,787, ,688, ,638, ,638, % 33,900, ,994, ,905, A 8,818, ,818, % 5,278, ,687, ,591, B 12,179, ,179, % 7,289, ,092, ,197, ,161, ,161, % 7,808, ,264, ,544, A 2,212, ,212, % 1,312, ,312, B 5,965, ,965, % 3,539, ,292, ,247, ,868, ,868, % 4,668, ,668, ,785, ,785, % 9,956, ,856, ,099, ,117, ,117, % 7,780, ,317, ,463, ,288, ,288, % 12,628, , ,154, ,856, ,111, ,744, ,368, ,545, ,823, ,351, ,111, ,240, ,744, ,921, ,823, ,549, ITCC Details exp_it_incometax.xlsb 4/8/2014

39 Workpaper Southern California Edison / 2015GRC A ITCC A B C D = B - C E F = B x E G H = F x G I = F - H J K = D x J FED ITCC ITCC CA ITCC ITCC Non-Taxable After Tax Cumulative Cumulative Net Deferred CA Amortization Cumulative Year Collected QF Net Rate Subtotal MACRS Rate Amortization Revenue Rate Amortization ,312, ,312, % 9,195, ,195, ,405, ,156, ,156, % 5,383, ,383, ,480, ,267, ,267, % 2,816, ,816, ,812, ,882, ,882, % 14,442, ,442, ,031, ,877, ,877, % 4,539, ,539, ,818, ,495, ,495, ,376, ,376, ,549, ,391, ,391, % 4,424, ,424, ,643, ,643, % 2,737, ,737, ,855, ,855, % 4,631, ,631, ,787, , ,389, % 4,001, ,001, ,718, , ,171, % 5,139, ,025, , ,608, , ,085, % 5,712, ,329, , ,612, , ,437, % 6,308, ,605, , ,442, , ,147, % 9,180, ,746, ,433, ,044, , ,011, % 11,322, ,048, ,273, ,375, ,375, % 14,490, ,229, ,261, A 12,217, , ,184, % 7,262, ,788, ,474, B 11,472, ,472, % 6,820, ,435, ,384, A 10,239, ,239, % 6,105, ,675, ,430, B 12,897, ,897, % 7,690, ,404, ,286, ,354, , ,346, % 14,522, ,769, ,753, ,558, , ,430, % 25,377, ,999, ,378, ,600, (29,649.11) 57,629, % 34,476, ,325, ,150, ,638, ,638, % 33,900, ,507, ,393, A 8,818, ,818, % 5,278, ,806, ,471, B 12,179, ,179, % 7,289, ,257, ,032, ,161, ,161, % 7,808, ,454, ,353, A 2,212, ,212, % 1,312, ,312, B 5,965, ,965, % 3,539, ,385, ,153, ,868, ,868, % 4,668, ,668, ,785, ,785, % 9,956, ,164, ,792, ,117, ,117, % 7,780, ,576, ,203, ,288, ,288, % 12,628, ,385, ,242, ,762, ,762, % 12,909, , ,425, ,618, ,111, ,507, ,277, ,182, ,095, ,114, ,111, ,003, ,654, ,558, ,095, ,549, ITCC Details exp_it_incometax.xlsb 4/8/2014

40 36 Workpaper Southern California Edison / 2015GRC A ITCC A B C D = B - C E F = B x E G H = F x G I = F - H J K = D x J FED ITCC ITCC CA ITCC ITCC Non-Taxable After Tax Cumulative Cumulative Net Deferred CA Amortization Cumulative Year Collected QF Net Rate Subtotal MACRS Rate Amortization Revenue Rate Amortization ,312, ,312, % 9,195, ,195, ,405, ,156, ,156, % 5,383, ,383, ,480, ,267, ,267, % 2,816, ,816, ,812, ,882, ,882, % 14,442, ,442, ,031, ,877, ,877, % 4,539, ,539, ,818, ,495, ,495, ,376, ,376, ,549, ,391, ,391, % 4,424, ,424, ,643, ,643, % 2,737, ,737, ,855, ,855, % 4,631, ,631, ,787, , ,389, % 4,001, ,001, ,718, , ,171, % 5,139, ,139, ,608, , ,085, % 5,712, ,584, , ,612, , ,437, % 6,308, ,886, , ,442, , ,147, % 9,180, ,156, ,023, ,044, , ,011, % 11,322, ,554, ,767, ,375, ,375, % 14,490, ,822, ,668, A 12,217, , ,184, % 7,262, ,015, ,247, B 11,472, ,472, % 6,820, ,648, ,171, A 10,239, ,239, % 6,105, ,866, ,239, B 12,897, ,897, % 7,690, ,575, ,115, ,354, , ,346, % 14,522, ,093, ,429, ,558, , ,430, % 25,377, ,565, ,812, ,600, (29,649.11) 57,629, % 34,476, ,863, ,612, ,638, ,638, % 33,900, ,019, ,881, A 8,818, ,818, % 5,278, ,924, ,354, B 12,179, ,179, % 7,289, ,419, ,870, ,161, ,161, % 7,804, ,628, ,176, A 2,212, ,212, % 1,312, ,312, B 5,965, ,965, % 3,537, ,471, ,066, ,868, ,868, % 4,665, ,665, ,785, ,785, % 9,956, ,448, ,507, ,117, ,117, % 7,780, ,817, ,963, ,288, ,288, % 12,628, ,228, ,399, ,762, ,762, % 12,909, ,416, ,493, ,320, ,320, % 13,239, , ,743, ,938, ,111, ,827, ,508, ,415, ,092, ,434, ,111, ,323, ,884, ,791, ,092, ,549, ITCC Details exp_it_incometax.xlsb 4/8/2014

41 Workpaper Southern California Edison / 2015GRC A ITCC A B C D = B - C E F = B x E G H = F x G I = F - H J K = D x J FED ITCC ITCC CA ITCC ITCC Non-Taxable After Tax Cumulative Cumulative Net Deferred CA Amortization Cumulative Year Collected QF Net Rate Subtotal MACRS Rate Amortization Revenue Rate Amortization ,312, ,312, % 9,195, ,195, ,405, ,156, ,156, % 5,383, ,383, ,480, ,267, ,267, % 2,816, ,816, ,812, ,882, ,882, % 14,442, ,442, ,031, ,877, ,877, % 4,539, ,539, ,818, ,495, ,495, ,376, ,376, ,549, ,391, ,391, % 4,424, ,424, ,643, ,643, % 2,737, ,737, ,855, ,855, % 4,631, ,631, ,787, , ,389, % 4,001, ,001, ,718, , ,171, % 5,139, ,139, ,608, , ,085, % 5,712, ,712, ,612, , ,437, % 6,308, ,168, , ,442, , ,147, % 9,180, ,565, , ,044, , ,011, % 11,322, ,059, ,262, ,375, ,375, % 14,490, ,415, ,075, A 12,217, , ,184, % 7,262, ,242, ,020, B 11,472, ,472, % 6,820, ,861, , A 10,239, ,239, % 6,105, ,056, ,048, B 12,897, ,897, % 7,690, ,747, , ,354, , ,346, % 14,522, ,417, ,105, ,558, , ,430, % 25,377, ,132, ,245, ,600, (29,649.11) 57,629, % 34,476, ,401, ,074, ,638, ,638, % 33,900, ,019, ,881, A 8,818, ,818, % 5,278, ,042, ,236, B 12,179, ,179, % 7,289, ,582, ,707, ,161, ,161, % 7,808, ,805, ,003, A 2,212, ,212, % 1,312, ,312, B 5,965, ,965, % 3,539, ,552, , ,868, ,868, % 4,668, ,668, ,785, ,785, % 9,956, ,711, ,244, ,117, ,117, % 7,780, ,039, ,741, ,288, ,288, % 12,628, ,008, ,619, ,762, ,762, % 12,909, ,277, ,631, ,320, ,320, % 13,239, ,452, ,787, ,856, ,856, % 13,557, , ,049, ,795, ,111, ,683, ,075, ,695, ,379, ,290, ,111, ,179, ,451, ,071, ,379, ,549, ITCC Details exp_it_incometax.xlsb 4/8/2014

42 38 Workpaper Southern California Edison / 2015GRC A PROJECTION OF ITCC COLLECTIONS ITCC COMPUTATION CIAC BASE ** CIAC REFUNDABLE *** 2012 CIAC BASED ON ITCC COLLECTIONS * 58,793, ,793, ACCOUNT (19,542,003.00) SUBTOTAL 58,793, ,335, ITCC RATE - PER ADVICE LETTER WITHOUT BONUS DEPRECIATIO 35.00% ITCC WITHOUT BONUS DEPRECIATION 20,577, CIAC BASED ON ITCC COLLECTIONS * 58,793, ,793, ACCOUNT (19,542,003.00) SUBTOTAL 58,793, ,335, ITCC RATE - PER ADVICE LETTER WITH 50% BONUS DEPRECIATI 22.00% 1 ITCC WITH 50% BONUS DEPRECIATION 12,934, CIAC BASED ON ITCC COLLECTIONS * 58,793, ACCOUNT SUBTOTAL 58,793, ITCC RATE - PER ADVICE LETTER WITH 100% BONUS DEPRECIAT 8.00% 1 ITCC WITH 100% BONUS DEPRECIATION 4,703, ITCC FOR 2012 WITH 50% BONUS DEPRECIATION 12,934, ,335, (19,542,003.00) NON-LABOR ESCALATION RATE % % % ITCC FOR ,117, ,441, (19,818,131.50) ITCC FOR 2012 WITH 100% BONUS DEPRECIATION - NON-LABOR ESCALATION RATE % ITCC FOR months - ITCC FOR 2012 WITHOUT BONUS DEPRECIATION 20,577, ,335, (19,542,003.00) NON-LABOR ESCALATION RATE % % % ITCC FOR ,288, ,043, (20,217,570.04) ITCC FOR 2012 WITHOUT BONUS DEPRECIATION 20,577, ,335, (19,542,003.00) NON-LABOR ESCALATION RATE % % % ITCC FOR ,762, ,847, (20,667,622.37) ITCC FOR 2009 WITHOUT BONUS DEPRECIATION 20,577, ,335, (19,542,003.00) NON-LABOR ESCALATION RATE % % % ITCC FOR ,320, ,968, (21,196,819.81) ITCC FOR 2009 WITHOUT BONUS DEPRECIATION 20,577, ,335, (19,542,003.00) NON-LABOR ESCALATION RATE % % % ITCC FOR ,856, ,009, (21,705,888.99) * AMOUNT PER THE 2012 FINANCIAL TAX PROVISION WORKPAPERS. ** CIAC BASE AMOUNT MULTIPLIED BY THE NON-LABOR ESCALATION RATE *** CIAC REFUNDABLE AMOUNT MULTIPLIED BY THE NON-LABOR ESCALATION RATE ITCC Projected exp_it_incometax.xlsb 4/8/2014

43 Workpaper Southern California Edison / 2015GRC A CIAC Taxable Base: CIAC Refundable CIAC Refundable Federal Adjustment *** Adj Federal California Adjustment Adj California Balance at December 31, 2011 per Capital Recovery (Rpt 30) 1,485,277,242 1,485,277,242 1,232,078,253 1,232,078,253 Accumulated CIAC Refundable ,486,842 52,486,842 69,346,575 69,346,575 Additions for ,335,017 78,335,017 78,335,017-78,335,017 Balance at December 31, ,616,099,101-1,616,099,101 1,379,759,845-1,379,759,845 Additions for ,441,891 (19,818,132) 59,623,759 79,441,891 (19,818,132) 59,623,759 Balance at December 31, ,695,540,992 (19,818,132) 1,675,722,860 1,459,201,736 (19,818,132) 1,439,383,604 Additions for ,043,059 (20,217,570) 60,825,488 81,043,059 (20,217,570) 60,825,488 Balance at December 31, ,776,584,050 (40,035,702) 1,736,548,349 1,540,244,794 (40,035,702) 1,500,209,093 Additions for ,847,114 (20,667,622) 62,179,492 82,847,114 (20,667,622) 62,179,492 Balance at December 31, ,859,431,164 (60,703,324) 1,798,727,840 1,623,091,908 (60,703,324) 1,562,388,584 Additions for ,968,426 (21,196,820) 63,771,606 84,968,426 (21,196,820) 63,771,606 Balance at December 31, ,944,399,591 (81,900,144) 1,862,499,447 1,708,060,335 (81,900,144) 1,626,160,191 Additions for ,009,053 (21,705,889) 65,303,164 87,009,053 (21,705,889) 65,303,164 Balance at December 31, ,031,408,644 (103,606,033) 1,927,802,611 1,795,069,388 (103,606,033) 1,691,463,355 ITCC Projected exp_it_incometax.xlsb 4/8/2014

44 40 Workpaper Southern California Edison / 2015GRC A Deferred Revenue Liability (Asset)/Liability Net Deferred Revenue End of Year 91,122,376 86,215,122 89,823,428 93,095,765 96,092, ,379,877 Beg of Year 95,816,661 91,122,376 86,215,122 89,823,428 93,095,765 96,092, ,939, ,337, ,038, ,919, ,188, ,472, Weigthed Average Deferred Revenue Liability 93,469,519 88,668,749 88,019,275 91,459,596 94,594,376 98,236,432 Def Rev Liab exp_it_incometax.xlsb 4/8/2014

45 Workpaper Southern California Edison / 2015GRC A MACRS Property 20 year life Regular 30% Bonus 50% Bonus Year Annual Cumulative Annual Cumulative Annual Cumulative exp_it_incometax.xlsb ITCC Depr Rates 4/8/2014

46 42 Workpaper Southern California Edison / 2015GRC A State Depreciation 30 year life - DDB Regular Year Annual Cumulative exp_it_incometax.xlsb ITCC Depr Rates 4/8/2014

47 Workpaper Southern California Edison / 2015GRC A SCE COMPOSITE LABOR AND NONLABOR O&M ESCALATION INDEXES Year Labor Index Annual Percentage (2012=100) Change Nonlabor Index, Without Health Care (2012=100) Annual Percentage Change Nonlabor Index, Without Health Care (2012=100) N/A N/A % % % % % % % % % % Index w/2011 Conversion Index w/2012 Base Year Factor Base Year exp_it_incometax.xlsb Escal Rates 4/8/2014

48 44 Workpaper Southern California Edison / 2015GRC A

49 Workpaper Southern California Edison / 2015GRC A Current Internal Revenue Code, SEC. 11. TAX IMPOSED. Click to open document in a browser 11(a) CORPORATIONS IN GENERAL. A tax is hereby imposed for each taxable year on the taxable income of every corporation. 11(b) AMOUNT OF TAX. 11(b)(1) IN GENERAL. The amount of the tax imposed by subsection (a) shall be the sum of 11(b)(1)(A) 15 percent of so much of the taxable income as does not exceed $50,000, 11(b)(1)(B) 25 percent of so much of the taxable income as exceeds $50,000 but does not exceed $75,000, 11(b)(1)(C) 34 percent of so much of the taxable income as exceeds $75,000 but does not exceed $10,000,000, and 11(b)(1)(D) 35 percent of so much of the taxable income as exceeds $10,000,000. In the case of a corporation which has taxable income in excess of $100,000 for any taxable year, the amount of tax determined under the preceding sentence for such taxable year shall be increased by the lesser of (i) 5 percent of such excess, or (ii) $11,750. In the case of a corporation which has taxable income in excess of $15,000,000, the amount of the tax determined under the foregoing provisions of this paragraph shall be increased by an additional amount equal to the lesser of (i) 3 percent of such excess, or (ii) $100, (b)(2) CERTAIN PERSONAL SERVICE CORPORATIONS NOT ELIGIBLE FOR GRADUATED RATES. Notwithstanding paragraph (1), the amount of the tax imposed by subsection (a) on the taxable income of a qualified personal service corporation (as defined in section 448(d)(2)) shall be equal to 35 percent of the taxable income. 11(c) EXCEPTIONS. Subsection (a) shall not apply to a corporation subject to a tax imposed by 11(c)(1) section 594 (relating to mutual savings banks conducting life insurance business), 11(c)(2) subchapter L ( sec. 801 and following, relating to insurance companies), or 11(c)(3) subchapter M ( sec. 851 and following, relating to regulated investment companies and real estate investment trusts). 11(d) FOREIGN CORPORATIONS. In the case of a foreign corporation, the taxes imposed by subsection (a) and section 55 shall apply only as provided by section Wolters Kluwer. All rights reserved. 1

50 46 Workpaper Southern California Edison / 2015GRC A

51 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY Tax Apportionment Detail Worksheet By State 2011 Filed Tax Returns Arizona Form 120, Line 5- Adjusted Business Income (466,462,115) II. Calculation of Arizona Apportionment Factor Column A Column B Column C Total Within Total Ratio within Arizona Everywhere Arizona A / B* 1. Property Factor Value of real and tangible personal property (by averaging the value of owned property at the beginning and end of the tax period; rented property at capitalized value) a. Owned property (at original cost): Inventories Depreciable assets - (do not include Construction in Progress) 2,001,410,354 34,087,129,510 Land Other Assets - (describe) Less: Nonbusiness property (if included in above totals) Total of section a 2,001,410,354 34,087,129,510 b. Rented property (capitalize at 8 times net rental paid) 5,394, ,321,280 c. Total owned and rented property (section a total plus section b) 2,006,805,106 34,962,450, Payroll Factor Total Wages, salaries, commissions and other compensation to employees (per Federal Form 1120 or payroll reports) 61,984,190 1,979,016, Sales Factor a. Sales delivered or shipped to Arizona purchasers 10,389,979,619 b. Other gross receipts 97,910,502 c. Total sales and other gross receipts - 10,487,890,121 d. Weight Arizona sales - (STANDARD uses X 2; ENHANCED uses X 8) X 2 OR X 18 e. Sales factor (for Column A - multiply item c by item d; for column B - enter the amount from item c) - 10,487,890, Total Ratio - add C1(c), C2, and C3(e), in Column C Average apportionment ratio - divide line C4, Column C, by the denomiator (STANDARD divides by four (4); ENHANCED divides by ten (10)). Enter the result in column C * Enchanced Sales Factor Formula used II - IV Apportionment Detail Page 1 of 3

52 48 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY Tax Apportionment Detail Worksheet By State 2011 Filed Tax Returns California Form 100W, Line 18 - Net Income 108,927,858 II. Calculation of California Apportionment Factor Column A Column B Column C For 2011, a single sales factor was utilized for the apportionment Total Within Total Ratio within determination. California Everywhere California A / B 1. Sales a. Sales delivered or shipped to California purchasers: (i) Shipped from outside California 10,389,979,619 10,389,979,619 b. Sales shipped from California to: (i) The United States Government (ii) Purchasers in a state where the taxpayer is not taxable. c. Other gross receipts (rents, royalties, interest, etc.) 97,859,294 97,859,294 Total Sales 10,487,838,913 10,487,838,913 Single Sales Factor Apportionment Factor - (Single or Multiple Factors) Nexus Entity Unwighted Apportionment Nexus Entity Apportionment Ratio Adjusted Nexus Entity Apportionment Ratio Apportionment Factor - (Single or Multiple Factors) II - IV Apportionment Detail Page 2 of 3

53 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY Tax Apportionment Detail Worksheet By State 2011 Filed Tax Returns New Mexico Form CIT-1, Line 9 - New Mexico Net Taxable Income (1,076,305,237) III. Calculation of New Mexico Apportionment Factor Column A Column B Column C Total Within Total Ratio within New Mexico Everywhere New Mexico A / B 1. Property Factor Average annual value of inventory Average annual value of real property 593,190,493 34,087,129,510 Rented property (Annual rental value times 8) 3,016, ,321,280 Total property 596,207,349 34,962,450, Payroll Total compensation of employees 12,389,624 1,979,016, Sales Factor Gross receipts - 10,487,890, TOTAL FACTORS (Add lines 1, 2, and 3) AVERAGE FACTOR (Divide line 4 by the number of factors computed above) II - IV Apportionment Detail Page 3 of 3

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55 Workpaper Southern California Edison / 2015GRC A

56 52 Workpaper Southern California Edison / 2015GRC A California Corporate Income Tax Guide, California, Sec , [Mandatory single sales factor apportionment formula] Click to open document in a browser California Codes, REVENUE AND TAXATION CODE, DIVISION 2 OTHER TAXES, PART 11 CORPORATION TAX LAW, CHAPTER 17 ALLOCATION OF INCOME, Article 2 Uniform Division of Income for Tax Purposes Act Notwithstanding Section 38006, for taxable years beginning on or after January 1, 2013, all business income of an apportioning trade or business, other than an apportioning trade or business described in subdivision (b) of Section 25128, shall be apportioned to this state by multiplying the business income by the sales factor. (As added by Proposition 39, approved by the voters during the November 6, 2012 general election, effective November 7, 2012, and applicable to taxable years beginning on or after January 1, 2012.) 2013 Wolters Kluwer. All rights reserved. 1

57 Workpaper Southern California Edison / 2015GRC A Checkpoint Document Page 1 of 1 Checkpoint Contents State & Local Tax Library State & Local Tax Reporters States Arizona Statutes Ariz. Rev. Stat. Ann. Title 43 TAXATION OF INCOME Chapter 11 CORPORATIONS Article 2 Taxes And Rates Ariz. Rev. Stat. Ann Tax rates for corporations Tax rates for corporations. There shall be levied, collected and paid for each taxable year upon the entire Arizona taxable income of every corporation, unless exempt under or or as otherwise provided in this title or by law, taxes in an amount of the greater of fifty dollars or: 1. For taxable years beginning through December 31, 2013, per cent of net income. 2. For taxable years beginning from and after December 31, 2013 through December 31, 2014, 6.5 per cent of net income. 3. For taxable years beginning from and after December 31, 2014 through December 31, 2015, 6.0 per cent of net income. 4. For taxable years beginning from and after December 31, 2015 through December 31, 2016, 5.5 per cent of net income. 5. For taxable years beginning from and after December 31, 2016, 4.9 per cent of net income. ( enacted by L. 1978, c. 213, 2; amended by L. 1983, c. 287, 1; L. 1988, c. 271, 32; L. 1990, 3rd s.s., c. 3, 40; L. 1994, c. 41, 28; L. 1998, 4th Sp. Sess., c. 3, 10; L. 1999, c. 318, 3, 1st Sp. Sess., c. 5, 12-15; L. 2000, c. 48, 4, c. 284, 1, 2; L. 2011, 2nd Sp. Sess., c. 1, 105.) END OF DOCUMENT Thomson Reuters/RIA. All rights reserved. 5/30/2013

58 54 Workpaper Southern California Edison / 2015GRC A Page 1 of 3 Compare It 12,300. Rates in general. CORPORATE INCOME TAX The New Mexico corporate income tax rates for taxable years beginning prior to January 1, 2014 are as follows: If the net income is: The tax is: Not over $500, % of net income Over $500,000 but not over $1 million... $24,000 plus 6.4% of excess over $500,000 Over $1 million... $56,000 plus 7.6% of excess over $1 million [NMSA A-5(A).] The New Mexico corporate income tax rates for taxable years beginning on or after January 1, 2014 and prior to January 1, 2015: If the net income is: The tax is: Not over $500, % of net income Over $500,000 but not over $1 million... $24,000 plus 6.4% of excess over $500,000 Over $1 million... $56,000 plus 7.3% of excess over $1 million [NMSA A-5(B).] The New Mexico corporate income tax rates for taxable years beginning on or after January 1, 2015 and prior to January 1, 2016: If the net income is: The tax is: Not over $500, % of net income Over $500,000 but not over $1 million... $24,000 plus 6.4% of excess over $500,000 Over $1 million... $56,000 plus 6.9% 6/6/2013

59 Workpaper Southern California Edison / 2015GRC A Page 2 of 3 [NMSA A-5(C).] of excess over $1 million The New Mexico corporate income tax rates for taxable years beginning on or after January 1, 2016 and prior to January 1, 2017: If the net income is: The tax is: Not over $500, % of net income Over $500,000 but not over $1 million... $24,000 plus 6.4% of excess over $500,000 Over $1 million... $56,000 plus 6.6% of excess over $1 million [NMSA A-5(D).] The New Mexico corporate income tax rates for taxable years beginning on or after January 1, 2017 and prior to January 1, 2018: If the net income is: The tax is: Not over $500, % of net income Over $500, $24,000 plus 6.2% of excess over $500,000 [NMSA A-5(E).] The New Mexico corporate income tax rates for taxable years beginning on or after January 1, 2018: If the net income is: The tax is: Not over $500, % of net income Over $500, $24,000 plus 5.9% of excess over $500,000 [NMSA A-5(F).] Optional gross sales-based tax: Taxpayers whose only activities in New Mexico are sales, who do not own or rent real property or tangible personal property and whose dollar volume of gross sales in the state does not exceed $100,000, may, under the Multistate Tax Compact Art. III, 2, elect to report and pay tax on a percentage of sales volume. Electing taxpayers are taxed at a flat rate of 0.75% annual gross receipts derived from sales in or into New Mexico. [NMSA ] 6/6/2013

60 56 Workpaper Southern California Edison / 2015GRC A Page 3 of 3 CORPORATE FRANCHISE TAX The corporate franchise tax is $50 per taxable year or fraction of taxable year. [NMSA A-5.1.] 2013 Thomson Reuters/RIA. All rights reserved. Privacy Statement 6/6/2013

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68 64 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company Meals and Entertainment Study Schedule M-1 Calculation For the Year Ended December 31, 2012 Accounts as Adjusted for Meals Activity Extrapolated Reversal Amount Reversal Percentage Net Subject to Limitation Population for Sampling 12,710,866 6,470, % 6,240,575 Unmatched Credits <a> (31,202) (15,883) (15,319) Net Subject to Limitation Tax Limitation Percentage Schedule M-1 Amount Net Final Population 12,679,664 6,454, % 6,225,256 6,225,256 50% 3,112, % - 6,225,256 Total 3,112,628 Adjustments to Net Final Population Removed Journal Entries <a> (54,635) (27,811) 50.90% (26,824) (26,824) 50% (13,412) Net of Matched Debits and Credits <a> (0) (0) 50.90% (0) (0) 50% - Total Account Balances 12,625,029 Total Schedule M-1 - Accounts as Adjusted for Meals Activity 3,099,216 NOTES: <a> Offset to extrapolated 100% deductible amount that is attributable to unmatched credits, removed debits and credits, and removed journal entries is arrived at by dividing the extrapolated fully deductible amounts by the total population times the unmatched credit amount, removed debits and credits amount, and removed journal entries amount.

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74 70 Workpaper Southern California Edison / 2015GRC A EIX Equivalent Shares held in ESOP 12/31/ /31/2012 3/31/2013 SCE Account Balance 597,017, ,077, ,131, SCE Share Price SCE Equivalent Shares 14,420, ,429, ,476, % of total 95.08% 94.15% 94.22% SCE participants 11,158 11,428 11,052 Total Account Balance 627,927, ,607, ,700, SCE Share Price Total Equivalent Shares 15,167, ,326, ,302, Total Number of participants 11,983 12,503 12,079 Source: Rich Gaffney of Benefits Strategy & Operations

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86 82 Workpaper Southern California Edison / 2015GRC A Checkpoint Document Page 1 of 1 Checkpoint Contents Federal Library Federal Source Materials Code, Regulations, Committee Reports & Tax Treaties Internal Revenue Code Code History Subtitle A Income Taxes Chapter 1 NORMAL TAXES AND SURTAXES U-3 Subchapter B Computation of Taxable Income Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME A Federal subsidies for prescription drug plans. Internal Revenue Code History for Code Section 139A In 2010, P.L , Sec. 1407, of this Act, reads as follows: Sec Delay of elimination of deduction for expenses allocable to Medicare Part D subsidy. Section 9012(b) of the Patient Protection and Affordable Care Act is amended by striking 2010 and inserting P.L , Sec. 9012(a), amended Code Sec. 139A, effective for tax. yrs. begin. after 12/31/2012. Prior to amendment, Code Sec. 139A read as follows: Gross income shall not include any special subsidy payment received under section 1860D-22 of the Social Security Act. This section shall not be taken into account for purposes of determining whether any deduction is allowable with respect to any cost taken into account in determining such payment. In 2003, P.L , Sec. 1202(a), added Code Sec. 139A, effective for tax. yrs. end. after 12/8/2003. END OF DOCUMENT Thomson Reuters/RIA. All rights reserved. 6/26/2013

87 Workpaper Southern California Edison / 2015GRC A DR/(CR) INPUT NEEDED CPUC - FEDERAL 2012 Tax Mixed Service Cost (MSC) Deduction 235,748,007 Total Federal Tax Depreciation Expense/(Income) (228,679,861) Tax Effected 2012 Deferred Income Tax Expense/(Benefit) DIT Exp/(Ben) on Originating MSC Deduction 82,511,803 Generation (80,037,951) Total Deferred Income Tax Expense 2,473, Tax Effected ADIT Asset/(Liability) T&D - Federal (794,905,620) Generation 535,564,550 Total ADIT Asset/(Liability) - Federal (259,341,070) INPUT NEEDED CPUC - STATE 2012 Tax Mixed Service Cost (MSC) Deduction 236,621,175 Total Federal Tax Depreciation Expense/(Income) (117,914,350) Tax Effected 2012 Deferred Income Tax Expense/(Benefit) DIT Exp/(Ben) on Originating MSC Deduction 13,416,421 Generation (6,685,744) Total Deferred Income Tax Expense 6,730, Tax Effected ADIT Asset/(Liability) T&D - State (133,896,496) Generation 58,215,332 Total ADIT Asset/(Liability) - State (75,681,164) Source: Mark Childs

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89 Workpaper Southern California Edison / 2015GRC A Roll Forward Schedule SCE Southern California Edison 2015 GRC (1254) Federal Rpt # /19/ :45 Tax Class Rollup Balance Begin of Period Grouped By: Total Tax Classes Additions Dispositions Transfers Balance End of Period Memo Total Tax Classes Total Cost: Book $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Book Tax Differences Bonus Depr Reduction ($218,433,295.30) ($72,367,384.02) $0.00 $0.00 ($290,800,679.32) $0.00 CIAC $1,387,689, $92,703, $0.00 $0.00 $1,480,392, $0.00 CIAC Refund Adjustment $7,428, ($2,543,894.07) $0.00 $0.00 $4,884, $0.00 Total Book Tax Differences $1,176,684, $17,791, $0.00 $ $1,194,476, $0.00 Ordinary Retirements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Memo $0.26 $0.03 $0.00 $0.00 $0.27 $0.00 Tax Balance $1,176,684, $17,791, $0.00 $0.00 $1,194,476, $0.00 Tax Reserve $604,104, $121,985, $0.00 $0.00 $653,722, ($72,367,384.00) Net Value: $572,580, ($104,193,584.50) $0.00 $0.00 $540,754, $72,367, Total Sum 1 = $1,485,277,242. Page 10 of 16

90 86 Workpaper Southern California Edison / 2015GRC A Roll Forward Schedule SCE Southern California Edison 2015 GRC (1254) California Rpt # /19/ :45 Tax Class Rollup Balance Begin of Period Grouped By: a) GL Additions Dispositions Transfers Balance End of Period Memo CIAC_Class Total Cost: Book $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Book Tax Differences Bonus Depr Reduction $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 CIAC $1,387,689, $92,703, $0.00 $0.00 $1,480,392, $0.00 CIAC CA ($253,198,990.14) $0.00 $0.00 $0.00 ($253,198,990.14) $0.00 CIAC Refund Adjustment $7,428, ($2,543,894.07) $0.00 $0.00 $4,884, $0.00 Total Book Tax Differences $1,141,918, $90,159, $0.00 $0.00 $1,232,078, $0.00 Ordinary Retirements $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 Memo $0.30 $0.00 $0.00 $0.00 $0.30 $0.00 Tax Balance $1,141,918, $90,159, $0.00 $0.00 $1,232,078, $0.00 Tax Reserve $366,690, $52,661, $0.00 $0.00 $419,351, $0.00 Net Value: $775,228, $37,498, $0.00 $0.00 $812,726, $0.00 Page 11 of 16

91 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) FEDERAL TAX BASIS Total (includes ) Adjustment for Activity Total exlcuding CIAC Refundable ( ) Tax Basis Additions for ,296, ,767, ,529, Change in Tax Basis of 2012 Items 2011 CIAC Basis as of 12/31/12 98,351, ,193, CIAC Basis as of 12/31/11 105,205, ,502, Refund in 2012 of 2011 Vintage (6,854,126.38) (7,309,201.62) 455, CIAC Basis as of 12/31/12 54,775, ,558, CIAC Basis as of 12/31/11 59,325, ,199, Refund in 2012 of 2010 Vintage (4,550,099.19) (3,640,746.43) (909,352.76) 2009 CIAC Basis as of 12/31/12 59,826, (1,822,694.18) 2009 CIAC Basis as of 12/31/11 59,917, (1,027,595.00) Refund in 2012 of 2009 Vintage (91,682.09) (795,099.18) 703, CIAC Basis as of 12/31/12 80,556, (4,721,188.15) 2008 CIAC Basis as of 12/31/11 80,947, (3,403,419.12) Refund in 2012 of 2008 Vintage (390,765.53) (1,317,769.03) 927, CIAC Basis as of 12/31/12 161,824, ,212, CIAC Basis as of 12/31/11 162,062, ,527, Refund in 2012 of 2007 Vintage (237,347.94) (2,314,629.31) 2,077, CIAC Basis as of 12/31/12 164,572, ,006, CIAC Basis as of 12/31/11 166,843, ,357, Refund in 2012 of 2006 Vintage (2,271,661.00) (6,350,961.43) 4,079, CIAC Basis as of 12/31/12 121,597, ,991, CIAC Basis as of 12/31/11 123,030, ,716, Refund in 2012 of 2005 Vintage (1,433,523.66) (1,725,004.60) 291, CIAC Basis as of 12/31/12 110,704, ,810, CIAC Basis as of 12/31/11 111,093, ,719, Refund in 2012 of 2004 Vintage (389,346.64) (909,550.13) 520, CIAC Basis as of 12/31/12 96,547, ,002, CIAC Basis as of 12/31/11 97,120, ,824, Refund in 2012 of 2003 Vintage (572,274.59) (822,390.96) 250, CIAC Basis as of 12/31/12 78,423, ,124, CIAC Basis as of 12/31/11 78,807, ,085, Refund in 2012 of 2002 Vintage (384,257.90) (1,961,201.27) 1,576, CIAC Basis as of 12/31/12 71,692, ,884, CIAC Basis as of 12/31/11 71,830, ,588, Refund in 2012 of 2001 Vintage (138,464.03) (1,703,572.59) 1,565, CIAC Basis as of 12/31/12 56,014, ,739, CIAC Basis as of 12/31/11 56,137, ,039, Refund in 2012 of 2000 Vintage (123,331.29) (300,093.50) 176, CIAC Basis as of 12/31/12 45,418, , CIAC Basis as of 12/31/11 45,496, , Refund in 2012 of 1999 Vintage (78,543.59) (118,363.09) 39, CIAC Basis as of 12/31/12 31,212, , CIAC Basis as of 12/31/11 31,199, , Refund in 2012 of 1998 Vintage 12, , CIAC Basis as of 12/31/12 28,260, , CIAC Basis as of 12/31/11 28,260, , Refund in 2012 of 1997 Vintage CIAC Basis as of 12/31/12 25,641, (179,163.12) 1996 CIAC Basis as of 12/31/11 25,641, (179,163.12) Refund in 2012 of 1996 Vintage CIAC Basis as of 12/31/12 19,963, (2,514,427.32) 1995 CIAC Basis as of 12/31/11 19,963, (2,514,427.32) Refund in 2012 of 1995 Vintage CIAC Basis as of 12/31/12 23,104, (2,647,421.15) 1994 CIAC Basis as of 12/31/11 23,104, (2,647,421.15) Refund in 2012 of 1994 Vintage CIAC Basis as of 12/31/12 13,656, (1,072,443.71) 1993 CIAC Basis as of 12/31/11 13,656, (1,072,443.71) Refund in 2012 of 1993 Vintage of 4

92 88 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) Total (includes ) Adjustment for Activity 1992 CIAC Basis as of 12/31/12 21,741, (2,725,656.35) 1992 CIAC Basis as of 12/31/11 21,741, (2,685,181.88) Total exlcuding CIAC Refundable ( ) Refund in 2012 of 1992 Vintage 0.00 (40,474.47) 40, ,793, (19,542,003.34) 78,335, Total (includes ) 12/31/ /31/2012 Difference Sum of ,833, ,833, Sum of ,381,386, ,440,179, ,793, ,572,219, ,631,012, ,793, Adj for Activity Sum of (16,859,734.06) (16,859,734.06) 0.00 Sum of ,888, ,346, (19,542,003.34) 72,028, ,486, (19,542,003.34) 2 of 4

93 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) Total (includes ) Adjustment for Activity Total exlcuding CIAC Refundable ( ) CIAC SUMMARY (prepared year end only and provided to Capital Recovery) CALIFORNIA TAX BASIS Total (includes ) Adjustment for Activity Total after Adj Tax Basis Additions for ,296, ,767, ,529, Change in Tax Basis of 2012 Items 2011 CIAC Basis as of 12/31/12 98,351, ,193, CIAC Basis as of 12/31/11 105,205, ,502, Refund in 2012 of 2011 Vintage (6,854,126.38) (7,309,201.62) 455, CIAC Basis as of 12/31/12 54,775, ,558, CIAC Basis as of 12/31/11 59,325, ,199, Refund in 2012 of 2010 Vintage (4,550,099.19) (3,640,746.43) (909,352.76) 2009 CIAC Basis as of 12/31/12 59,826, (1,822,694.18) 2009 CIAC Basis as of 12/31/11 59,917, (1,027,595.00) Refund in 2012 of 2009 Vintage (91,682.09) (795,099.18) 703, CIAC Basis as of 12/31/12 80,556, (4,721,188.15) 2008 CIAC Basis as of 12/31/11 80,947, (3,403,419.12) Refund in 2012 of 2008 Vintage (390,765.53) (1,317,769.03) 927, CIAC Basis as of 12/31/12 161,824, ,212, CIAC Basis as of 12/31/11 162,062, ,527, Refund in 2012 of 2007 Vintage (237,347.94) (2,314,629.31) 2,077, CIAC Basis as of 12/31/12 164,572, ,006, CIAC Basis as of 12/31/11 166,843, ,357, Refund in 2012 of 2006 Vintage (2,271,661.00) (6,350,961.43) 4,079, CIAC Basis as of 12/31/12 121,597, ,991, CIAC Basis as of 12/31/11 123,030, ,716, Refund in 2012 of 2005 Vintage (1,433,523.66) (1,725,004.60) 291, CIAC Basis as of 12/31/12 110,704, ,810, CIAC Basis as of 12/31/11 111,093, ,719, Refund in 2012 of 2004 Vintage (389,346.64) (909,550.13) 520, CIAC Basis as of 12/31/12 96,547, ,002, CIAC Basis as of 12/31/11 97,120, ,824, Refund in 2012 of 2003 Vintage (572,274.59) (822,390.96) 250, CIAC Basis as of 12/31/12 78,423, ,124, CIAC Basis as of 12/31/11 78,807, ,085, Refund in 2012 of 2002 Vintage (384,257.90) (1,961,201.27) 1,576, CIAC Basis as of 12/31/12 71,692, ,884, CIAC Basis as of 12/31/11 71,830, ,588, Refund in 2012 of 2001 Vintage (138,464.03) (1,703,572.59) 1,565, CIAC Basis as of 12/31/12 56,014, ,739, CIAC Basis as of 12/31/11 56,137, ,039, Refund in 2012 of 2000 Vintage (123,331.29) (300,093.50) 176, CIAC Basis as of 12/31/12 45,418, , CIAC Basis as of 12/31/11 45,496, , Refund in 2012 of 1999 Vintage (78,543.59) (118,363.09) 39, CIAC Basis as of 12/31/12 31,212, , CIAC Basis as of 12/31/11 31,199, , Refund in 2012 of 1998 Vintage 12, , CIAC Basis as of 12/31/12 28,260, , CIAC Basis as of 12/31/11 28,260, , Refund in 2012 of 1997 Vintage CIAC Basis as of 12/31/12 25,641, (179,163.12) 1996 CIAC Basis as of 12/31/11 25,641, (179,163.12) Refund in 2012 of 1996 Vintage CIAC Basis as of 12/31/12 19,963, (2,514,427.32) 1995 CIAC Basis as of 12/31/11 19,963, (2,514,427.32) Refund in 2012 of 1995 Vintage CIAC Basis as of 12/31/12 23,104, (2,647,421.15) 1994 CIAC Basis as of 12/31/11 23,104, (2,647,421.15) 3 of 4

94 90 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) Total (includes ) Adjustment for Activity Total exlcuding CIAC Refundable ( ) Refund in 2012 of 1994 Vintage CIAC Basis as of 12/31/12 13,656, (1,072,443.71) 1993 CIAC Basis as of 12/31/11 13,656, (1,072,443.71) Refund in 2012 of 1993 Vintage CIAC Basis as of 12/31/12 21,741, (2,725,656.35) 1992 CIAC Basis as of 12/31/11 21,741, (2,685,181.88) Refund in 2012 of 1992 Vintage 0.00 (40,474.47) 40, ,793, (19,542,003.34) 78,335, Total (includes ) 12/31/ /31/2012 Difference Sum of ,381,386, ,440,179, ,793, ,381,386, ,440,179, ,793, Adj for Activity Sum of ,888, ,346, (19,542,003.34) 88,888, ,346, (19,542,003.34) 4 of 4

95 Workpaper Southern California Edison / 2015GRC A CIAC DETAIL 12/31/ Mixed Bonus 30% Bonus year 30% Bonus year 30% Bonus year 50% Bonus year Vintage 92 - on Y1992 Y1993 Y1994 Y1995 Y1996 Y1997 Y1998 Y1999 Y2000 Y2001 Y2002 Y2002 Y2003 Y pre 7/1/2002 7/1/2002+ pre 8/1/2003 8/1/2003+ Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Adjusted Total 12/31/12 7,391, ,643, ,855, ,787, ,718, ,608, ,612, ,442, ,044, ,375, ,217, ,472, ,239, ,897, ITCC - CIAC Grossup % 34.00% 34.00% 34.00% 34.00% 34.00% 34.00% 34.00% 34.00% 34.00% 34.00% 34.00% 27.00% 27.00% 22.00% CIAC Base 21,741, ,656, ,104, ,963, ,641, ,260, ,212, ,418, ,014, ,692, ,932, ,490, ,922, ,625, ,133, ,300, ,959, ,751, ,360, ,868, ,824, ,860, ,059, ,067, ,149, ,962, ,161, ,523, Adjusted Total 12/31/12 7,391, ,643, ,855, ,787, ,718, ,608, ,612, ,442, ,044, ,375, ,217, ,472, ,239, ,897, Less: Previously Reported 7,391, ,643, ,855, ,787, ,718, ,608, ,612, ,442, ,044, ,375, ,218, ,474, ,244, ,902, Difference-ITCC (1,843.66) (1,843.65) (5,053.67) (5,053.67) CIAC Base 21,741, ,656, ,104, ,963, ,641, ,260, ,212, ,418, ,014, ,692, ,932, ,490, ,922, ,625, Less: Previously Reported 21,741, ,656, ,104, ,963, ,641, ,260, ,212, ,418, ,014, ,692, ,938, ,497, ,940, ,648, Difference-CIAC Base (5,422.53) (6,828.33) (18,717.29) (22,971.23) Taxable Income (7,266.19) (8,671.98) (23,770.96) (28,024.90) Benefit of Fed Tax Deprec on CIAC Base CIAC Base 21,741, ,656, ,104, ,963, ,641, ,260, ,212, ,418, ,014, ,692, ,932, ,490, ,922, ,625, * 150% MACRS Rate (20YR-1/2 YR) % % % % % % % % % % % % % % Annual Amort of Base 21,741, ,352, ,557, ,736, ,637, ,586, ,553, ,246, ,271, ,761, ,271, ,883, ,486, ,895, YTD Amort. 21,741, ,352, ,557, ,736, ,637, ,586, ,553, ,246, ,271, ,761, ,271, ,883, ,486, ,895, Less: Previously Reported 21,741, ,352, ,557, ,736, ,637, ,586, ,553, ,246, ,271, ,761, ,275, ,888, ,499, ,913, Amortization (3,813.72) (4,802.43) (12,579.52) (17,591.37) Benefit of CA Tax Deprec on CIAC Base CIAC Base 21,741, ,656, ,104, ,963, ,641, ,260, ,212, ,418, ,014, ,692, ,932, ,490, ,922, ,625, * 200% CALIF - 30 Yr % % % % % % % % % % % % % % Annual Amort of Base 16,852, ,262, ,814, ,056, ,448, ,560, ,733, ,520, ,362, ,257, ,514, ,892, ,225, ,174, YTD Amort. 16,852, ,262, ,814, ,056, ,448, ,560, ,733, ,520, ,362, ,257, ,514, ,892, ,225, ,174, Less: Previously Reported 16,852, ,262, ,814, ,056, ,448, ,560, ,733, ,520, ,362, ,257, ,516, ,896, ,234, ,185, Amortization (2,793.90) (3,518.22) (8,995.34) (11,039.74) Book Revenue ITCC Revenue , , , , Deferred Revenue (1,096.04) (1,096.03) (3,004.36) (3,013.50) Amortization , , (REVENUE)/EXPENSE , , , , Schedule M Adjustment - Common Taxable Income , , , , Tax Depreciation - Calif (2,793.90) (3,518.22) (8,995.34) (11,039.74) Reverse Book Income (1,518.47) (1,518.47) (4,068.48) (4,347.91) Total Sch M Adj-Common , , , , Deferred Taxes CIAC Base , , , , Tax Depreciation - Calif (2,793.90) (3,518.22) (8,995.34) (11,039.74) , , , , W:\Tax\2015 GRC\M-1 Supports\CIAC\Dec 2012 CIAC (JZ).xlsx92+detail - modified

96 92 Workpaper Southern California Edison / 2015GRC A CIAC DETAIL Vintage 92 - on Adjusted Total 12/31/12 ITCC - CIAC Grossup % CIAC Base Adjusted Total 12/31/12 Less: Previously Reported Difference-ITCC CIAC Base Less: Previously Reported Difference-CIAC Base Taxable Income Benefit of Fed Tax Deprec on CIAC Base CIAC Base * 150% MACRS Rate (20YR-1/2 YR) Annual Amort of Base YTD Amort. Less: Previously Reported Amortization Benefit of CA Tax Deprec on CIAC Base CIAC Base * 200% CALIF - 30 Yr. Annual Amort of Base YTD Amort. Less: Previously Reported Amortization Book Revenue ITCC Revenue Deferred Revenue Amortization (REVENUE)/EXPENSE Schedule M Adjustment - Common Taxable Income Tax Depreciation - Calif Reverse Book Income Total Sch M Adj-Common Deferred Taxes CIAC Base Tax Depreciation - Calif 50% Bonus year 50% Bonus year 50% Bonus year 50% Bonus year 50% Bonus year 100% Bonus year 50% Bonus year 100% Bonus year 50% Bonus year Y2004 Y2005 Y2006 Y2007 Y2008 Y2008 Y2009 Y2010 Y2010 Y2011 Y pre 3/1/2008 3/1/ /1/ pre 10/1/ Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage TOTAL 24,354, ,558, ,600, ,638, ,818, ,179, ,161, ,212, ,965, ,868, ,785, ,449, % 35.00% 35.00% 35.00% 35.00% 22.00% 22.00% 8.00% 22.00% 8.00% 22.00% 110,704, ,597, ,572, ,824, ,197, ,359, ,826, ,658, ,116, ,351, ,296, ,440,179, ,059, ,156, ,172, ,463, ,016, ,538, ,988, ,871, ,082, ,219, ,081, ,849,629, ,354, ,558, ,600, ,638, ,818, ,179, ,161, ,212, ,965, ,868, ,785, ,449, ,377, ,671, ,205, ,622, ,838, ,274, ,116, ,231, ,085, ,998, ,093, ,835, (22,971.36) (112,097.39) (605,324.18) 15, (19,116.92) (95,584.63) 45, (19,255.44) (119,572.64) (130,054.92) 4,691, ,614, ,704, ,597, ,572, ,824, ,197, ,359, ,826, ,658, ,116, ,351, ,296, ,440,179, ,808, ,917, ,301, ,779, ,251, ,793, ,620, ,899, ,659, ,977, ,970, ,423,710, (104,415.27) (320,278.26) (1,729,497.65) 45, (54,619.77) (434,475.59) 205, (240,693.03) (543,511.99) (1,625,686.50) 21,326, ,469, (127,386.63) (432,375.65) (2,334,821.83) 60, (73,736.69) (530,060.22) 250, (259,948.47) (663,084.63) (1,755,741.42) 26,017, ,084, ,704, ,597, ,572, ,824, ,197, ,359, ,826, ,658, ,116, ,351, ,296, ,440,179, % % % % % % % % % % % 82,307, ,693, ,349, ,348, ,320, ,856, ,040, ,658, ,950, ,351, ,578, ,439, ,307, ,693, ,349, ,348, ,320, ,856, ,040, ,658, ,950, ,351, ,578, ,439, ,385, ,924, ,036, ,333, ,355, ,137, ,913, ,899, ,270, ,977, ,515, ,770, (77,631.71) (230,978.28) (686,766.22) 15, (35,377.23) (281,409.84) 127, (240,693.03) (319,715.49) (1,625,686.50) 11,062, ,668, ,704, ,597, ,572, ,824, ,197, ,359, ,826, ,658, ,116, ,351, ,296, ,440,179, % % % % % % % % % 9.779% 3.334% 49,094, ,088, ,425, ,044, ,715, ,753, ,808, ,368, ,283, ,617, ,543, ,418, ,094, ,088, ,425, ,044, ,715, ,753, ,808, ,368, ,283, ,617, ,543, ,418, ,140, ,218, ,049, ,030, ,729, ,869, ,764, ,406, ,368, ,776, ,832, ,889, (46,305.04) (129,296.33) (624,504.31) 14, (14,556.72) (115,792.09) 43, (38,017.47) (85,847.72) (158,975.88) 711, (470,465.58) 22, , , (15,753.75) 19, , (45,177.76) 19, , , (4,691,749.40) (3,614,908.78) (13,697.82) (66,843.67) (362,310.73) 9, (11,442.24) (57,211.23) 26, (11,424.26) (70,942.44) (77,161.59) 2,783, ,140, , , , (3,283.36) 7, , (16,595.14) 11, , , (1,444,000.24) (1,080,965.77) 19, , , (9,607.86) 15, , (34,968.94) 19, , , (3,352,134.72) (2,555,270.33) 127, , ,334, (60,764.46) 73, , (250,531.21) 259, , ,755, (26,017,883.04) (20,084,289.14) (46,305.04) (129,296.33) (624,504.31) 14, (14,556.72) (115,792.09) 43, (38,017.47) (85,847.72) (158,975.88) 711, (470,465.58) (19,457.73) (93,460.04) (386,883.41) 9, (15,085.82) (75,429.12) 34, (19,255.44) (90,361.38) (130,054.92) 3,352, ,555, , , ,323, (36,958.88) 44, , (171,596.10) 202, , ,466, (21,954,735.03) (17,999,484.39) 104, , ,729, (45,010.71) 54, , (205,353.45) 240, , ,625, (21,326,133.64) (16,469,380.36) (46,305.04) (129,296.33) (624,504.31) 14, (14,556.72) (115,792.09) 43, (38,017.47) (85,847.72) (158,975.88) 711, (470,465.58) 58, , ,104, (30,812.99) 40, , (161,387.28) 202, , ,466, (20,615,120.35) (16,939,845.94) W:\Tax\2015 GRC\M-1 Supports\CIAC\Dec 2012 CIAC (JZ).xlsx92+detail - modified

97 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) FEDERAL TAX BASIS Total (includes ) Adjustment for Activity Total after Adj Tax Basis Additions for ,205, ,502, ,703, Change in Tax Basis of 2011 Items 2010 CIAC Basis as of 12/31/11 59,325, ,199, CIAC Basis as of 12/31/10 69,669, ,772, Refund in 2011 of 2010 Vintage (10,344,409.03) (4,572,439.71) (5,771,969.32) 2009 CIAC Basis as of 12/31/11 59,917, (1,027,595.00) 2009 CIAC Basis as of 12/31/10 58,522, , Refund in 2011 of 2009 Vintage 1,395, (1,434,605.50) 2,830, CIAC Basis as of 12/31/11 80,947, (3,403,419.12) 2008 CIAC Basis as of 12/31/10 83,009, (2,156,422.80) Refund in 2011 of 2008 Vintage (2,062,410.47) (1,246,996.32) (815,414.15) 2007 CIAC Basis as of 12/31/11 162,062, ,527, CIAC Basis as of 12/31/10 165,928, ,744, Refund in 2011 of 2007 Vintage (3,866,038.58) (2,217,458.77) (1,648,579.81) 2006 CIAC Basis as of 12/31/11 166,843, ,357, CIAC Basis as of 12/31/10 170,382, ,806, Refund in 2011 of 2006 Vintage (3,538,816.22) (3,449,646.91) (89,169.31) 2005 CIAC Basis as of 12/31/11 123,030, ,716, CIAC Basis as of 12/31/10 124,105, ,753, Refund in 2011 of 2005 Vintage (1,074,671.46) (1,036,710.00) (37,961.46) 2004 CIAC Basis as of 12/31/11 111,093, ,719, CIAC Basis as of 12/31/10 111,348, ,447, Refund in 2011 of 2004 Vintage (254,470.54) (728,090.91) 473, CIAC Basis as of 12/31/11 97,120, ,824, CIAC Basis as of 12/31/10 97,525, ,350, Refund in 2011 of 2003 Vintage (404,830.55) (525,326.04) 120, CIAC Basis as of 12/31/11 78,807, ,085, CIAC Basis as of 12/31/10 79,289, ,744, Refund in 2011 of 2002 Vintage (481,961.16) (658,539.23) 176, CIAC Basis as of 12/31/11 71,830, ,588, CIAC Basis as of 12/31/10 72,307, ,281, Refund in 2011 of 2001 Vintage (477,419.21) (1,693,342.56) 1,215, CIAC Basis as of 12/31/11 56,137, ,039, CIAC Basis as of 12/31/10 56,357, ,055, Refund in 2011 of 2000 Vintage (220,073.36) (1,015,908.62) 795, CIAC Basis as of 12/31/11 45,496, , CIAC Basis as of 12/31/10 45,497, , Refund in 2011 of 1999 Vintage (1,415.24) (183,549.00) 182, CIAC Basis as of 12/31/11 31,199, , CIAC Basis as of 12/31/10 31,201, , Refund in 2011 of 1998 Vintage (1,314.38) (18,502.50) 17, CIAC Basis as of 12/31/11 28,260, , CIAC Basis as of 12/31/10 28,260, , Refund in 2011 of 1997 Vintage CIAC Basis as of 12/31/11 25,641, (179,163.12) 1996 CIAC Basis as of 12/31/10 25,641, (179,163.12) Refund in 2011 of 1996 Vintage CIAC Basis as of 12/31/11 19,963, (2,514,427.32) 1995 CIAC Basis as of 12/31/10 19,963, (2,514,427.32) Refund in 2011 of 1995 Vintage CIAC Basis as of 12/31/11 23,104, (2,647,421.15) 1994 CIAC Basis as of 12/31/10 23,104, (2,647,421.15) Refund in 2011 of 1994 Vintage CIAC Basis as of 12/31/11 13,656, (1,072,443.71) 1993 CIAC Basis as of 12/31/10 13,656, (1,072,443.71) Refund in 2011 of 1993 Vintage CIAC Basis as of 12/31/11 21,741, (2,685,181.88) 1992 CIAC Basis as of 12/31/10 21,741, (2,678,302.12) Refund in 2011 of 1992 Vintage 0.00 (6,879.76) 6, of 4

98 94 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) Total (includes ) Adjustment for Activity 1991 CIAC Basis as of 12/31/11 24,561, (4,569,127.29) 1991 CIAC Basis as of 12/31/10 24,561, (4,569,127.29) Total after Adj Refund in 2011 of 1991 Vintage CIAC Basis as of 12/31/11 78,150, ,039, CIAC Basis as of 12/31/10 78,150, ,039, Refund in 2011 of 1990 Vintage CIAC Basis as of 12/31/11 15,240, (44,654,598.50) 1989 CIAC Basis as of 12/31/10 15,240, (44,654,598.50) Refund in 2011 of 1989 Vintage CIAC Basis as of 12/31/11 29,130, (18,273,854.36) 1988 CIAC Basis as of 12/31/10 29,130, (18,273,854.36) Refund in 2011 of 1988 Vintage CIAC Basis as of 12/31/11 43,749, ,598, CIAC Basis as of 12/31/10 43,749, ,598, Refund in 2011 of 1987 Vintage ,873, (6,285,680.08) 90,159, Total (includes ) 12/31/ /31/2011 Difference Sum of ,833, ,833, Sum of ,297,512, ,381,386, ,873, ,488,346, ,572,219, ,873, Adj for Activity Sum of (16,859,734.06) (16,859,734.06) 0.00 Sum of ,174, ,888, (6,285,680.08) 78,314, ,028, (6,285,680.08) CIAC Dec 31, 2011 excluding CIAC Refundable (Rpt #30) 1,485,277, CIAC Refundable Accumulated Dec 31, ,028, Total CIAC Dec 31, ,557,306, of 4

99 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) Total (includes ) Adjustment for Activity Total after Adj CIAC SUMMARY (prepared year end only and provided to Capital Recovery) CALIFORNIA TAX BASIS Total (includes ) Adjustment for Activity Total after Adj Tax Basis Additions for ,205, ,502, ,703, Change in Tax Basis of 2011 Items 2010 CIAC Basis as of 12/31/11 59,325, ,199, CIAC Basis as of 12/31/10 69,669, ,772, Refund in 2011 of 2010 Vintage (10,344,409.03) (4,572,439.71) (5,771,969.32) 2009 CIAC Basis as of 12/31/11 59,917, (1,027,595.00) 2009 CIAC Basis as of 12/31/10 58,522, , Refund in 2011 of 2009 Vintage 1,395, (1,434,605.50) 2,830, CIAC Basis as of 12/31/11 80,947, (3,403,419.12) 2008 CIAC Basis as of 12/31/10 83,009, (2,156,422.80) Refund in 2011 of 2008 Vintage (2,062,410.47) (1,246,996.32) (815,414.15) 2007 CIAC Basis as of 12/31/11 162,062, ,527, CIAC Basis as of 12/31/10 165,928, ,744, Refund in 2011 of 2007 Vintage (3,866,038.58) (2,217,458.77) (1,648,579.81) 2006 CIAC Basis as of 12/31/11 166,843, ,357, CIAC Basis as of 12/31/10 170,382, ,806, Refund in 2011 of 2006 Vintage (3,538,816.22) (3,449,646.91) (89,169.31) 2005 CIAC Basis as of 12/31/11 123,030, ,716, CIAC Basis as of 12/31/10 124,105, ,753, Refund in 2011 of 2005 Vintage (1,074,671.46) (1,036,710.00) (37,961.46) 2004 CIAC Basis as of 12/31/11 111,093, ,719, CIAC Basis as of 12/31/10 111,348, ,447, Refund in 2011 of 2004 Vintage (254,470.54) (728,090.91) 473, CIAC Basis as of 12/31/11 97,120, ,824, CIAC Basis as of 12/31/10 97,525, ,350, Refund in 2011 of 2003 Vintage (404,830.55) (525,326.04) 120, CIAC Basis as of 12/31/11 78,807, ,085, CIAC Basis as of 12/31/10 79,289, ,744, Refund in 2011 of 2002 Vintage (481,961.16) (658,539.23) 176, CIAC Basis as of 12/31/11 71,830, ,588, CIAC Basis as of 12/31/10 72,307, ,281, Refund in 2011 of 2001 Vintage (477,419.21) (1,693,342.56) 1,215, CIAC Basis as of 12/31/11 56,137, ,039, CIAC Basis as of 12/31/10 56,357, ,055, Refund in 2011 of 2000 Vintage (220,073.36) (1,015,908.62) 795, CIAC Basis as of 12/31/11 45,496, , CIAC Basis as of 12/31/10 45,497, , Refund in 2011 of 1999 Vintage (1,415.24) (183,549.00) 182, CIAC Basis as of 12/31/11 31,199, , CIAC Basis as of 12/31/10 31,201, , Refund in 2011 of 1998 Vintage (1,314.38) (18,502.50) 17, CIAC Basis as of 12/31/11 28,260, , CIAC Basis as of 12/31/10 28,260, , Refund in 2011 of 1997 Vintage CIAC Basis as of 12/31/11 25,641, (179,163.12) 1996 CIAC Basis as of 12/31/10 25,641, (179,163.12) Refund in 2011 of 1996 Vintage CIAC Basis as of 12/31/11 19,963, (2,514,427.32) 1995 CIAC Basis as of 12/31/10 19,963, (2,514,427.32) Refund in 2011 of 1995 Vintage CIAC Basis as of 12/31/11 23,104, (2,647,421.15) 1994 CIAC Basis as of 12/31/10 23,104, (2,647,421.15) Refund in 2011 of 1994 Vintage CIAC Basis as of 12/31/11 13,656, (1,072,443.71) 1993 CIAC Basis as of 12/31/10 13,656, (1,072,443.71) Refund in 2011 of 1993 Vintage of 4

100 96 Workpaper Southern California Edison / 2015GRC A W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY (prepared year end only and provided to Capital Recovery) Total (includes ) Adjustment for Activity 1992 CIAC Basis as of 12/31/11 21,741, (2,685,181.88) 1992 CIAC Basis as of 12/31/10 21,741, (2,678,302.12) Total after Adj Refund in 2011 of 1992 Vintage 0.00 (6,879.76) 6, ,873, (6,285,680.08) 90,159, Total (includes ) 12/31/ /31/2011 Difference Sum of ,297,512, ,381,386, ,873, ,297,512, ,381,386, ,873, Adj for Activity Sum of ,174, ,888, (6,285,680.08) 95,174, ,888, (6,285,680.08) CIAC Dec 31, 2011 excluding CIAC Refundable (Rpt #30) 1,232,078, CIAC Refundable Accumulated Dec 31, ,888, Total CIAC Dec 31, ,320,966, of 4

101 Workpaper Southern California Edison / 2015GRC A

102 98 Workpaper Southern California Edison / 2015GRC A Akbar Jazayeri Vice President of Regulatory Operations November 7, 2012 ADVICE 182-G/2805-E (U 338-E) PUBLIC UTILITIES COMMISSION OF THE STATE OF CALIFORNIA ENERGY DIVISION SUBJECT: Tariff Revisions to Reflect Changes in Income Tax Component of Contribution Tax Factors Southern California Edison Company (SCE) hereby submits for filing the following changes to its tariff schedules to reflect an increase in the Income Tax Component of Contribution (ITCC) Tax Factors. The revised tariff sheets are listed on Attachment A and are attached hereto. PURPOSE This advice filing revises Gas Preliminary Statement, Part H, Income Tax Component of Contribution Provision, to reflect an increase in the ITCC Tax Factor from 0.22 (22 percent) to 0.35 (35 percent). This advice filing also revises Electric Preliminary Statement, Part M, Income Tax Component of Contribution Provision, to reflect an increase in the ITCC Tax Factor from 0.22 (22 percent) to 0.35 (35 percent). BACKGROUND SCE s Gas Preliminary Statement, Part H, and Electric Preliminary Statement, Part M, provide that Contributions in Aid of Construction and Advances for Construction (Contributions) consist of two components: the ITCC and the Balance of the Contribution (Balance of Contribution). The ITCC is calculated by multiplying the Balance of Contribution by the Tax Factor. The Tax Factor is established using Method 5 as set forth in and pursuant to Decision (D.) in Order Instituting Investigation (OII) The ITCC Tax Factor is being revised as a result of a change in the Federal Depreciation Provisions of the Internal Revenue Code (IRC), pursuant to the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (HR 4853; the Act ), included herein as Attachment B, which was signed into law by President Obama on December 17, P.O. Box Rush Street Rosemead, California (626) Fax (626)

103 Workpaper Southern California Edison / 2015GRC A ADVICE 182-G/2805-E (U 338-E) November 7, Title IV, Section 401 of the Act modified IRC Section 168(k) and allowed for 100 percent bonus depreciation for certain property acquired by the taxpayer after September 8, 2010, and before January 1, The Act further extended 50 percent bonus depreciation beginning on January 1, 2012 through December 31, The bonus depreciation extension will sunset on January 1, As a result of this modification, the ITCC Tax Factor for both electric and gas will be 0.35 (35 percent) beginning January 1, The increased ITCC Tax Factor has been calculated, as set forth in Attachment C, by using Method 5 as described in D and D in OII PROPOSED TARIFF CHANGES This advice filing revises Section 3.a of Gas Preliminary Statement, Part H, to reflect the increase of the ITCC Tax Factor from 0.22 to This advice filing also revises Section 3.a of Electric Preliminary Statement, Part M, to reflect the increase of the ITCC Tax Factor from 0.22 to These increases shall be applicable to contributions received by SCE on or after January 1, Contributions received by SCE prior to the effective date of this advice filing will be subject to the previously applicable ITCC Tax Factors approved by the California Public Utilities Commission (Commission). Included as Attachment C are the computations showing the revised Electric and Gas ITCC Tax Factors. Except as noted above, this filing will not increase or decrease any rate or charge, conflict with any other schedules or rules, or cause the withdrawal of service. Under D , SCE is obligated to begin collecting the increased ITCC immediately after December 31, 2012 and, therefore, requests prompt Commission approval of this advice filing. TIER DESIGNATION Pursuant to General Order (GO) 96-B, Energy Industry Rule 5.2, this advice letter is submitted with a Tier 2 designation. EFFECTIVE DATE Consistent with Section 401 of the Act, this advice filing will become effective on January 1, NOTICE Anyone wishing to protest this advice filing may do so by letter via U.S. Mail, facsimile, or electronically, any of which must be received no later than 20 days after the date of this advice filing. Protests should be mailed to:

104 100 Workpaper Southern California Edison / 2015GRC A ADVICE 182-G/2805-E (U 338-E) November 7, 2012 CPUC, Energy Division Attention: Tariff Unit 505 Van Ness Avenue San Francisco, California EDTariffUnit@cpuc.ca.gov Copies should also be mailed to the attention of the Director, Energy Division, Room 4004 (same address above). In addition, protests and all other correspondence regarding this advice letter should also be sent by letter and transmitted via facsimile or electronically to the attention of: Akbar Jazayeri Vice President of Regulatory Operations Southern California Edison Company 8631 Rush Street Rosemead, California Facsimile: (626) AdviceTariffManager@sce.com Leslie E. Starck Senior Vice President c/o Karyn Gansecki Southern California Edison Company 601 Van Ness Avenue, Suite 2030 San Francisco, California Facsimile: (415) Karyn.Gansecki@sce.com There are no restrictions on who may file a protest, but the protest shall set forth specifically the grounds upon which it is based and shall be submitted expeditiously. In accordance with Section 4 of GO 96-B, SCE is serving copies of this advice filing to the interested parties shown on the attached Electric and Gas GO 96-B service lists. Address change requests to the GO 96-B service lists should be directed by electronic mail to AdviceTariffManager@sce.com or at (626) For changes to all other service lists, please contact the Commission s Process Office at (415) or by electronic mail at Process_Office@cpuc.ca.gov. Further, in accordance with Public Utilities Code Section 491, notice to the public is hereby given by filing and keeping the advice filing at SCE s corporate headquarters. To view other SCE advice letters filed with the Commission, log on to SCE s web site at

105 Workpaper Southern California Edison / 2015GRC A ADVICE 182-G/2805-E (U 338-E) November 7, 2012 For questions, please contact Alfred Lopez at (626) or Dante Pasaporte at (626) or by electronic mail at alfred.lopez@sce.com or dante.pasaporte@sce.com. Southern California Edison Company AJ:al/dp:sq Enclosures Akbar Jazayeri

106 102 Workpaper Southern California Edison / 2015GRC A CALIFORNIA PUBLIC UTILITIES COMMISSION ADVICE LETTER FILING SUMMARY ENERGY UTILITY MUST BE COMPLETED BY UTILITY (Attach additional pages as needed) Company name/cpuc Utility No.: Southern California Edison Company (U 338-E) Utility type: Contact Person: Darrah Morgan ELC GAS Phone #: (626) PLC HEAT WATER Darrah.Morgan@sce.com EXPLANATION OF UTILITY TYPE ELC = Electric GAS = Gas PLC = Pipeline HEAT = Heat WATER = Water Disposition Notice to: AdviceTariffManager@sce.com (Date Filed/ Received Stamp by CPUC) Advice Letter (AL) #: 182-G/2805-E Tier Designation: 2 Subject of AL: Tariff Revisions to Reflect Changes in Income Tax Component of Contribution Tax Factors Keywords (choose from CPUC listing): Taxes, Depreciation AL filing type: Monthly Quarterly Annual One-Time Other If AL filed in compliance with a Commission order, indicate relevant Decision/Resolution #: Does AL replace a withdrawn or rejected AL? If so, identify the prior AL: Summarize differences between the AL and the prior withdrawn or rejected AL 1 : Confidential treatment requested? Yes No If yes, specification of confidential information: Confidential information will be made available to appropriate parties who execute a nondisclosure agreement. Name and contact information to request nondisclosure agreement/access to confidential information: Resolution Required? Yes No Requested effective date: 1/1/13 No. of tariff sheets: -4- Estimated system annual revenue effect: (%): Estimated system average rate effect (%): When rates are affected by AL, include attachment in AL showing average rate effects on customer classes (residential, small commercial, large C/I, agricultural, lighting). Gas Preliminary Statement Part H, Electric Preliminary Statement Part M, and Tariff schedules affected: Table of Contents Service affected and changes proposed 1 : Pending advice letters that revise the same tariff sheets: None 1 Discuss in AL if more space is needed.

107 Workpaper Southern California Edison / 2015GRC A Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E PRELIMINARY STATEMENT Sheet 1 M. INCOME TAX COMPONENT OF CONTRIBUTION PROVISION 1. General. All Contributions in Aid of Construction and Advances For Construction (Contributions) made to SCE pursuant to its tariffs shall include a cost component to cover SCE's estimated liability for Federal and State Income Tax resulting there from. SCE shall collect the Federal Income Tax on Contributions made on or after February 11, 1987 for unit costs under Rule 15, and January 1, 1987 for all other Contributions. California Corporate Franchise Tax (CCFT) shall be collected beginning January 1, Definitions. a. Contributions: Contributions shall include, but are not limited to, cash, services, facilities, labor, property, and income taxes thereon provided to SCE by a person or agency. The value of all contributions shall be based on SCE's estimates. Contributions shall consist of two components as follows: (1) Income Tax Component of Contribution (ITCC); and (2) The balance of the Contribution (Balance of Contribution). b. Government Agency: For purposes of administering this part of the Preliminary Statement, a Government Agency shall be a California state, county, or local government agency. c. Public Benefit: Where, in the opinion of SCE, a benefit to the public as a whole is clearly shown by the Government Agency making the Contribution for a project. 3. Determination of ITCC. a. The ITCC shall be calculated by multiplying the Balance of the Contribution by the Tax Factor of 0.35 (35%). The 35 percent Tax Factor shall be applicable to contributions received by SCE on or after January 1, Contributions received prior to the effective date of Advice 2805-E will be subject to the applicable ITCC factors approved by the California Public Utilities Commission. (I) (T) (T) b. The Tax Factor is established using Method 5 as set forth in and pursuant to the Commission's Decision No Should the Internal Revenue Service (IRS) deem Method 5 to be a violation of the tax normalization rules, any penalties, interest or taxes incurred by SCE shall be recovered through general rates. c. SCE will file an Advice Letter for any changes which would cause an increase or decrease of five percentage points or more in the ITCC Tax Factor. (Continued) (To be inserted by utility) Issued by (To be inserted by Cal. PUC) Advice 2805-E Akbar Jazayeri Date Filed Nov 7, 2012 Decision Vice President Effective 1D7 Resolution

108 104 Workpaper Southern California Edison / 2015GRC A Southern California Edison Revised Cal. PUC Sheet No E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No E TABLE OF CONTENTS Sheet 1 Cal. P.U.C. Sheet No. TITLE PAGE E TABLE OF CONTENTS - RATE SCHEDULES E E TABLE OF CONTENTS - LIST OF CONTRACTS AND DEVIATIONS E TABLE OF CONTENTS - RULES E TABLE OF CONTENTS - INDEX OF COMMUNITIES, MAPS, BOUNDARY DESCRIPTIONS E TABLE OF CONTENTS - SAMPLE FORMS E E (T) PRELIMINARY STATEMENT: A. Territory Served E B. Description of Service E C. Procedure to Obtain Service E D. Establishment of Credit and Deposits E E. General E F. Symbols E G. Gross Revenue Sharing Mechanism E E H. Baseline Service E I. Not In Use... -E J. Palo Verde Balancing Account E K. Nuclear Decommissioning Adjustment Mechanism E L. Purchase Agreement Administrative Costs Balancing Account E M. Income Tax Component of Contributions E N. Memorandum Accounts E E E E E E E O. California Alternate Rates for Energy (CARE) Adjustment Clause E E P. Optional Pricing Adjustment Clause (OPAC) E (T) (Continued) (To be inserted by utility) Issued by (To be inserted by Cal. PUC) Advice 2805-E Akbar Jazayeri Date Filed Nov 7, 2012 Decision Vice President Effective 1D4 Resolution

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113 Workpaper Southern California Edison / 2015GRC A Southern California Edison Repairs Summary Results Generation WITHOUT SONGS (Nuclear, SGRP, Steam) June 2012 Statistical Sampling Study Year Capital Additions Per Books Repairs Deduction Repair Percentage ASC 740 % Repairs Deduction (Net of ASC 740) ,735,308 35,899,713 53% 30% 25,129, ,817,670 52,318,294 44% 33% 35,275, ,187,527 38,514,308 45% 30% 26,960,015 Total 271,740, ,732,315 87,364,995

114 110 Workpaper Southern California Edison / 2015GRC A Repair to capadd ratio Repairs to Repairs capadd ratio Deduction After (net of ASC ASC 740 (Net of 740) ASC 740) Capital Addition (acct 101 only) Repairs Deduction TRANSMISSION 249,264,693 27,448, % 8.86% 22,089,131 DISTRIBUTION 1,394,307, ,600, % 29.07% 405,276,416 SUBSTATION 411,745,600 37,476, % 7.32% 30,159,838 2,055,317, ,525, ,525, Repair to capadd ratio Repairs to Repairs capadd ratio Deduction After (net of ASC ASC 740 (Net of 740) ASC 740) Capital Addition (acct 101 only) Repairs Deduction TRANSMISSION 646,599,364 28,280, % 3.40% 21,988,033 DISTRIBUTION 1,513,075, ,445, % 25.46% 385,210,414 SUBSTATION 405,237,856 41,045, % 7.88% 31,912,795 2,564,912, ,771, ,111, Repair to capadd ratio Repairs to Repairs capadd ratio Deduction After (net of ASC ASC 740 (Net of 740) ASC 740) Capital Addition (acct 101 only) Repairs Deduction TRANSMISSION 38,850,597 12,521, % 22.56% 8,765,135 DISTRIBUTION 1,062,972, ,217, % 22.80% 242,352,341 SUBSTATION 367,770,317 56,806, % 10.81% 39,764,238 1,469,593, ,545, ,881,714

115 Workpaper Southern California Edison / 2015GRC A Checkpoint Document Page 1 of 1 Checkpoint Contents Federal Library Federal Source Materials Code, Regulations, Committee Reports & Tax Treaties Internal Revenue Code Current Code Subtitle A Income Taxes Chapter 1 NORMAL TAXES AND SURTAXES U-3 Subchapter A Determination of Tax Liability 1-59B Part VI ALTERNATIVE MINIMUM TAX Alternative minimum tax imposed. Internal Revenue Code 55 Alternative minimum tax imposed. (a) General rule. There is hereby imposed (in addition to any other tax imposed by this subtitle) a tax equal to the excess (if any) of (1) the tentative minimum tax for the taxable year, over (2) the regular tax for the taxable year. (b) Tentative minimum tax. For purposes of this part (1) Amount of tentative tax. (A) Noncorporate taxpayers. (i) In general. In the case of a taxpayer other than a corporation, the tentative minimum tax for the taxable year is the sum of (I) 26 percent of so much of the taxable excess as does not exceed $175,000, plus (II) 28 percent of so much of the taxable excess as exceeds $175,000. The amount determined under the preceding sentence shall be reduced by the alternative minimum tax foreign tax credit for the taxable year. (ii) Taxable excess. For purposes of this subsection, the term taxable excess means so much of the alternative minimum taxable income for the taxable year as exceeds the exemption amount. 7/3/2013

116 112 Workpaper Southern California Edison / 2015GRC A Checkpoint Document Page 1 of 4 Checkpoint Contents State & Local Tax Library State & Local Tax Reporters States California Explanations Income--Corporate COMPUTATION OF MINIMUM TAXES 12,160 Computation of Alternative Minimum Tax. State & Local Taxes 12,160. Computation of Alternative Minimum Tax. In general. California gives special treatment to some kinds of income and allows special deductions and credits for certain kinds of expenses. Taxpayers that benefit from these special treatment deductions and credits must pay at least a minimum amount of tax, the alternative minimum tax. The alternative minimum tax is in addition to any minimum franchise tax that the taxpayer must pay. (See Instructions for Schedule P (Form 100), 14,519). California conforms to IRC 55 through IRC 59 as amended through a specified date (see 10,720), relating to the computation of the alternative minimum tax, with modifications. [Cal. Rev. & Tax. Cd ] California also conforms to IRC 53 as amended through a specified date (see 10,720), relating to the minimum tax credit, with modifications. [Cal. Rev. & Tax. Cd ] California does not conform to the exemption for small business corporations in IRC 55(e). [Cal. Rev. & Tax. Cd ] Also, California does not conform to the adjustments in computing AMT (made to IRC 56 by 4(1) of P.L ), relating to the exclusion of extraterritorial income under IRC 114. [Cal. Rev. & Tax. Cd ] For general business corporations, the alternative minimum tax is the excess of the tentative minimum tax over the regular tax. For banks and financial corporations, the alternative minimum tax is added to their regular tax. The offset for personal property taxes and license fees applies in the same manner and to the same extent as it applies to the regular tax. [Cal. Rev. & Tax. Cd (a).] S corporations are not subject to the alternative minimum tax. [Cal. Rev. & Tax. Cd (b).] California modifies IRC 55, relating to the definition of regular tax. For California purposes, regular tax is the corporation franchise tax, corporation income tax, or the tax on the unrelated business income of an exempt corporation, before their reduction by any credit. It does not include interest charges on deferred tax liability. [Cal. Rev. & Tax. Cd (c).] 7/3/2013

117 Workpaper Southern California Edison / 2015GRC A Checkpoint Document Page 2 of 4 Rate computation: California modifies IRC 55(b)(1) to impose a tentative minimum tax rate of 6.65% of that portion of the taxpayer's alternative minimum taxable income exceeding the exemption amount. The proration formula that is normally available to fiscal year taxpayers when there is a tax rate change does not apply to this reduction in rate. [Cal. Rev. & Tax. Cd (d).] The alternative minimum tax is calculated by adding federal adjustments and tax preference items to regular California taxable income and then subtracting the exemption amount to get the alternative minimum taxable income (AMTI). The AMTI times 6.65% (tax rate) equals the California tentative minimum tax; then subtract the California regular tax to get the California alternative minimum tax. Qualified expenditures optional 10-year writeoff: California modifies IRC 59(e)(2)(A) through IRC 59(e)(2)(C), relating to amounts which a taxpayer may elect to write-off for a 10-year period (3-year period for circulation expenditures and 5-year period for intangible drilling and development expenditures), rather than take as a deduction in the year incurred or paid, to refer to the California deductions for circulation expenditures, research and experimental expenditures, and intangible drilling and development costs in lieu of the federal deductions for the same items under IRC 173, IRC 174(a), and IRC 263(c). [Cal. Rev. & Tax. Cd (c).] Items of tax preference. California conforms to IRC 57 as amended through a specified date (see 10,720), relating to items of tax preference, with modifications as discussed below. [Cal. Rev. & Tax. Cd ] Items of tax preference reduce the regular taxable income and so they must be added back for purposes of computing the alternative minimum taxable income. For California purposes, the following are items of tax preference: Depletion This tax preference is measured by the excess of the regular tax percentage depletion allowance over the property's adjusted basis at year end. [ IRC 57(a)(1).] Intangible drilling costs This consists of the amount by which excess intangible drilling costs exceeds 65% of the taxpayer's net income from oil, gas, and geothermal properties. [ IRC 57(a)(2).] Appreciated property charitable deduction Starting 2002, California has conformed to the IRC provision that provides that contributions of appreciated property (e.g., stock) are not an item of tax preference for purposes of computing the alternative minium tax. The state conformed by repealing former Cal. Rev. & Tax. Cd (b)(1) (A) and 23457(b)(1)(B). Former 23457(b)(1)(A) treated contributions of appreciated property as an item of tax preference. The item consisted of the amount of reduction in the charitable deduction amount under that would result if all contributed long term capital gain property were accounted for at its adjusted basis. Former 23457(b)(1)(B) defined capital gain property as any capital asset the sale of which at its fair market value at the time its is contributed would have resulted in long-term capital gain. Capital asset was any property used in trade or business as defined in IRC 1231(b). Accelerated depreciation of property placed in service before 1987 California modifies IRC 57(a)(6) to provide that the depreciation allowed on real property placed in service before January 1, 1987 is a tax preference item to the extent that the amount allowable for the taxable year exceeds the depreciation deduction that would have been allowed if the taxpayer depreciated the property under the straight-line method. [Cal. Rev. & Tax. Cd (b).] 7/3/2013

118 114 Workpaper Southern California Edison / 2015GRC A Checkpoint Document Page 3 of 4 BAD DEBT RESERVES. Section 8.5 of the 2002 budget trailer bill (A2065), effective September 12, 2002, deleted former Cal. Rev. & Tax. Cd (b) that provided that a bad debt reserve allowance above those based on actual experience reserve was a tax preference item for commercial banks and thrift institutions. Tax exempt interest: California does not conform to IRC 57(a)(5), which designates interest on exempt private activity bonds as a tax preference item. [Cal. Rev. & Tax. Cd (a).] Reduction of certain preference items: California conforms to IRC 291 as amended through a specified date (see 10,720), except California modifies the IRC 291(b)(1) reference to IRC 263(c) to mean the California deduction for intangible drilling and development costs under Cal. Rev. & Tax. Cd (see 11,032). [Cal. Rev. & Tax. Cd (b).] Pre-1987 tax on preference items: For taxable years beginning before January 1, 1988, corporations were subject, to a tax equal to 2.5% of the amount, if any, by which the sum of items of tax preference was in excess of $30,000. The pre-1987 California provisions were similar to IRC 56 through IRC 58 (prior to their amendment under the Tax Reform Act of 1986). Items of tax preference under pre-1987 law were: (1) excess depreciation on real property; (2) percentage depletion; and (3) reserves for losses or bad debts of banks and financial institutions. Credits. Minimum tax credit: California allows a credit against the regular tax in an amount equal to the minimum tax credit for the taxable year. [Cal. Rev. & Tax. Cd (a).] California conforms to IRC 53 as amended through a specified date (see 10,720), with modifications, for purposes of computing the credit. Under IRC 53(b), the credit is equivalent to the adjusted net minimum tax for all prior taxable years beginning after 1986 less the minimum tax credit for all such years. But the credit cannot exceed the difference between the regular tax, reduced by all credits other than those that reduce the tax below the tentative minimum tax, and the tentative minimum tax for the taxable year. Unused credits can be carried forward but not carried back. [Cal. Rev. & Tax. Cd (b).] Stats. 2001, ch. 920, effective 2002 and after, repealed subdivision (d) of Cal. Rev. & Tax. Cd The repealed law provided that California modified IRC 53(d)(1)(B)(ii)(II), relating to credit not allowed for exclusion preferences, to include bad debt reserve allowance and appreciated property charitable deduction as specified items. Alternative minimum tax foreign tax credit: IRC 59(a) relating to the alternative minimum tax foreign tax credit does not apply in California. [Cal. Rev. & Tax. Cd (a).] Other tax credits: The State Board of Equalization has adopted November 17, 2010 a formal opinion allowing a corporation to apply its enterprise zone (EZ) hiring credits and Manufacturer's Investment Credit (MIC) to reduce its alternative minimum tax liabilities for California corporation income (franchise) tax purposes based on the legislative history of Cal. Rev. & Tax. Cd (d). The formal opinion could be cited as precedential authority and replaced a non-citable letter decision that reached the same conclusion. (See Appeal of NASSCO Holdings, Inc., SBE, 2010-SBE -001, Case No , 11/17/2010.) 2010 RETURNS. Corporate taxpayers may use their enterprise zone (EZ) hiring credits or manufacturers' investment credits (MIC) to offset alternative minimum tax, in compliance with a recent decision of the State Board of Equalization (Appeal of NASSCO Holdings Inc.). (California Franchise Tax Board Notice No , 03/18/2011; Legal Division Guidance ) 7/3/2013

119 Workpaper Southern California Edison / 2015GRC A Checkpoint Document Page 4 of 4 Income eligible for IRC 936 credit: IRC 59(b) relating to income eligible for credit under IRC 936 does not apply in California. [Cal. Rev. & Tax. Cd (b).] Short taxable year. Taxpayers required to file a California short period return (see 12,405) must compute their alternative minimum tax as specified in IRC 443(d). [Cal. Rev. & Tax. Cd ] Under this federal provision, the alternative minimum taxable income is annualized under rules similar to those for the regular modified taxable income. The tentative minimum tax for the short period is computed by dividing the tax on annualized alternative minimum taxable income by 12, and multiplying it by the number of months in the short period. END OF DOCUMENT Thomson Reuters/RIA. All rights reserved. 7/3/2013

120 116 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON TEST YEAR 2015 GENERAL RATE CASE SUMMARY OF EARNINGS ESTIMATED REVENUE REQUIREMENTS (Thousands of Dollars) Line Recorded Forecast Forecast Forecast Forecast Forecast No. Description Operating Revenues 253. Electric Revenues 5,924,916 5,678,886 6,137,568 6,778,458 7,136,587 7,483, Jurisdictional Factor % % % % % % 255. Total Operating Revenues Juris. 5,924,916 5,678,886 6,137,568 6,778,458 7,136,587 7,483, Operating Expenses 257. Escalation 0 40,713 84, , , , Generation - Steam 28,512 19,644 13,633 7,343 7,343 7, Generation - Nuclear 73,818 73,818 73,818 73,818 73,818 73, Generation - Hydro 49,204 53,306 53,225 53,225 53,225 53, Generation - Other 101, , , , , , Transmission 151, , , , , , Distribution 508, , , , , , Customer Accounts 167, , , , , , Customer Service and Information 38,590 38,710 38,772 39,105 39,105 39, Total O&M Expenses 1,118,652 1,243,258 1,278,905 1,337,441 1,408,974 1,467, O&M Jurisdictional Factor % % % % % % 268. O&M Expenses Juris. 1,118,652 1,243,258 1,278,905 1,337,441 1,408,974 1,467, Administrative and General 901, , , , , , Total A&G Expenses 901, , , , , , A & G Jurisdictional Factor % % % % % % 272. Administrative & General Juris. 901, , , , , , Revenue Credits 197, , , , , , Other Uncollectibles 14,505 11,642 12,582 17,217 18,127 19, Franchise Requirements - Total System 48,430 51,462 55,619 61,650 64,907 68, Franchise Requirements - CPUC Juris. 48,430 51,462 55,619 61,650 64,907 68, Subtotal - System 1,884,984 2,047,061 2,109,336 2,154,118 2,229,667 2,298, Subtotal Juris. 1,884,984 2,047,061 2,109,336 2,154,118 2,229,667 2,298,474 Page 11 of 12 GRC.xlsb Results of Operations 4/8/2014

121 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands Of Dollars) CALENDAR YEAR EXPENSE: /2 PRIOR YEAR $94,773 $98,579 $111,884 $113,971 $129,574 $145,866 1/2 CURRENT YEAR 98, , , , , ,007 TOTAL 193, , , , , ,873 CAPITAL: 1/2 PRIOR YEAR 15,683 18,301 16,849 11,175 10,361 9,432 1/2 CURRENT YEAR 18,301 16,850 11,178 10,362 9,433 10,105 TOTAL 33,984 35,151 28,027 21,537 19,794 19,537 TOTAL TAX: 1/2 PRIOR YEAR 110, , , , , ,298 1/2 CURRENT YEAR 116, , , , , ,112 TOTAL $227,336 $245,617 $253,885 $265,083 $295,236 $324,410 AD VALOREM LIEN DATE ADJUSTMENT $3,806 $13,305 $2,087 $15,603 $16,292 $13,139 EXPENSE BY STATE: CALIFORNIA $185,336 $202,804 $218,384 $234,003 $263,930 $292,802 ARIZONA 7,482 7,100 6,890 7,905 8,604 8,506 NEVADA ,638 2,908 3,565 NEW MEXICO WASHINGTON D. C TOTAL EXPENSE $193,352 $210,466 $225,858 $243,546 $275,442 $304,873 CAPITAL BY STATE: CALIFORNIA $33,843 $35,024 $27,385 $20,785 $19,347 $19,161 ARIZONA NEVADA NEW MEXICO WASHINGTON D. C TOTAL EXPENSE $33,984 $35,151 $28,027 $21,537 $19,794 $19,537 TOTAL BY STATE: CALIFORNIA $219,179 $237,828 $245,769 $254,788 $283,277 $311,963 ARIZONA 7,535 7,154 7,006 8,086 8,769 8,669 NEVADA ,110 2,209 3,190 3,778 NEW MEXICO WASHINGTON D. C TOTAL EXPENSE $227,336 $245,617 $253,885 $265,083 $295,236 $324,410 exp_pt_property_tax.xlsb Summary

122 118 Workpaper Southern California Edison / 2015GRC A Southern California Edison Tax Data Summary (In Thousands) DEPRECIATION & AMORTIZATION EXPENSE: U:\GRC\GRC-2015\RO Calc\3_SCE ERRATA\11.0 Clean up for CD\cap_tax_DEPR & DFIT.xlsb OUTPUT A 4/8/2014 RECORDED FORECASTED FED DEPRECIATION FED AMORTIZATION EXISTING ASSETS 1,850, , , , , ,854 FORECASTED ACTIVITY 0 2,041, , , , ,103 PLUS: CIAC DEPRECIATION 95,818 88,154 50,905 54,793 58,725 62,463 LESS: BOOK BURN - NUC FUEL (41,343) (43,573) (42,917) (42,774) (43,150) (45,318) TOTAL 1,904,960 2,702,274 1,228,317 1,011,293 1,203,767 1,333,101 EXISTING ASSETS 213, , ,189 41,060 9,286 9,210 FORECASTED ACTIVITY 0 37, , , , ,497 LAND RIGHTS - EXISTING 3,943 4,693 4,188 4,056 5,098 4,187 LAND RIGHTS - FORECAST ,660 2,319 2,475 TOTAL 217, , , , , ,369 FED AMT ADJUSTMENT EXISTING ASSETS (164,258) 30,020 11,072 (4,042) (17,742) (22,898) FORECASTED ACTIVITY 0 (33,869) (44,057) (9,031) 21,662 26,625 TOTAL (164,258) (3,849) (32,986) (13,073) 3,920 3,727 STATE DEPRECIATION EXISTING ASSETS 998, , , , , ,309 FORECASTED ACTIVITY 0 159, , , , ,473 PLUS: CIAC DEPRECIATION 55,208 56,747 58,437 60,182 62,016 64,122 LESS: BOOK BURN - NUC FUEL (41,343) (43,573) (42,917) (42,774) (43,150) (45,318) TOTAL 1,012,368 1,109,674 1,268,225 1,371,502 1,440,879 1,494,586 STATE AMORTIZATION EXISTING ASSETS 213, , ,209 41,072 9,290 9,209 FORECASTED ACTIVITY 0 25,343 99, , , ,939 LAND RIGHTS - EXISTING 4,002 4,754 4,249 4,116 5,159 4,247 LAND RIGHTS - FORECAST ,660 2,319 2,475 TOTAL 217, , , , , ,870 STATE AMT ADJUSTMENT EXISTING ASSETS (119,689) 135,203 87,621 45,086 20,385 17,631 FORECASTED ACTIVITY 0 40, , , , ,141 TOTAL (119,689) 175, , , , ,771 DEFERRED INCOME TAX EXPENSE/(BENEFIT) EXISTING ASSETS 496,286 (108,818) (130,965) (183,341) (192,410) (201,973) FORECASTED ACTIVITY 0 782, , , , ,046 TOTAL WITH CIAC 496, , ,822 (37,614) (16,070) (12,927) DEFERRED INCOME TAX EXPENSE - UNICAP (EXISTING ASSETS) CAP INTEREST 10,828 10,942 11,222 11,314 11,302 11,298 AFUDC DEBT (5,809) (5,764) (5,958) (5,429) (5,538) (5,668) SUBTOTAL UNICAP - EXISTING 5,019 5,178 5,265 5,885 5,764 5,631 DEFERRED INCOME TAX EXPENSE - UNICAP (FORECAST ASSETS) CAP INTEREST 60,554 17,469 22,050 22,733 24,066 25,300 AFUDC DEBT 10,470 13,759 12,747 13,214 12,120 7,504 SUBTOTAL UNICAP - FORECAST 71,024 31,228 34,797 35,947 36,186 32,805 TOTAL UNICAP 76,042 36,406 40,062 41,832 41,950 38,436 DEFERRED INCOME TAXES - CIAC EXISTING ASSETS (1,817) 19,418 18,497 17,703 17,040 16,423 FORECASTED ACTIVITY 4,720 (3,201) (28,054) (24,555) (21,310) (18,309) TOTAL DIT - CIAC 2,903 16,217 (9,557) (6,852) (4,270) (1,885) ADJUSTED PROPERTY RELATED DEFERRED TAX 417, , ,318 (72,595) (53,749) (49,477) ACCUMULATED DEFERRED INCOME TAX ASSET/(LIABILITY) EXPENSE (BENEFIT) BEG BALANCE (3,204,810) (3,890,074) (4,563,278) (4,698,100) (4,660,486) (4,644,416) DIT EXPENSE 496, , ,822 (37,614) (16,070) (12,927) ENDING BALANCE WITH CIAC (3,701,095) (4,563,278) (4,698,100) (4,660,486) (4,644,416) (4,631,489) CPUC CAP INTEREST 78,820 34,072 (5,250) (47,062) (81,391) (118,339) AFUDC DEBT (94,279) (101,922) (108,574) (116,360) (122,783) (124,274) TOTAL UNICAP (15,459) (67,850) (113,824) (163,422) (204,174) (242,613) FERC CAP INTEREST 28,860 45,197 51,247 59,012 57,973 58,323 AFUDC DEBT (11,098) (11,451) (11,589) (11,588) (11,746) (12,093) TOTAL UNICAP 17,761 33,746 39,659 47,424 46,227 46,230 CIAC DEFERRED TAX ASSET 228, , , , , ,492 ADJUSTED PROPERTY RELATED DEFERRED TAX (3,931,542) (4,741,101) (4,845,419) (4,772,824) (4,719,074) (4,669,598) WEIGHTED AVERAGE ADIT ASSET/(LIABILITY) (3,359,612) (4,100,061) (4,605,332) (4,686,367) (4,655,473) (4,640,384) Page 1 of 3

123 Workpaper Southern California Edison / 2015GRC A Southern California Edison Tax Data Summary (In Thousands) U:\GRC\GRC-2015\RO Calc\3_SCE ERRATA\11.0 Clean up for CD\cap_tax_DEPR & DFIT.xlsb OUTPUT A 4/8/2014 RECORDED FORECASTED WEIGHTED AVERAGE ADIT BY JURISDICTION CPUC (2,778,531) (3,263,309) (3,479,642) (3,475,300) (3,407,723) (3,354,384) FERC (581,081) (836,752) (1,125,690) (1,211,067) (1,247,751) (1,285,999) TOTAL WITH CIAC (3,359,612) (4,100,061) (4,605,332) (4,686,367) (4,655,473) (4,640,384) CPUC CAP INTEREST 131,532 64,862 21,806 (18,292) (57,770) (92,916) AFUDC DEBT (92,295) (98,101) (105,248) (112,467) (119,571) (123,529) TOTAL UNICAP 39,238 (33,239) (83,441) (130,759) (177,341) (216,445) FERC CAP INTEREST 25,264 33,956 47,084 53,669 58,688 58,082 AFUDC DEBT (10,753) (11,275) (11,520) (11,588) (11,667) (11,920) TOTAL UNICAP 14,511 22,681 35,565 42,081 47,021 46,163 CIAC 231, , , , , ,194 ITCC Deferred Tax Liability (93,470) (88,669) (88,019) (91,460) (94,594) (98,236) TOTAL NET CIAC 137, , , , , ,958 ADJUSTED PROPERTY RELATED DEFERRED TAX (3,644,752) (4,312,589) (4,772,363) (4,821,311) (4,754,820) (4,703,296) SCHEDULE M ITEMS - EXPENSE/(INCOME): FED SCH M ITEMS: CAP SOFTWARE EXPENSE 32,328 32,533 32,673 30,522 34,804 29,218 REPAIRS EXPENSE 506, , , , , ,117 REMOVAL COSTS 332, , , , , ,978 AMORTIZATION OF LAND RIGHTS 3,943 4,693 4,188 4,056 5,098 4,187 ST SCH M ITEMS: CAP SOFTWARE EXPENSE 32,328 32,533 32,673 30,522 34,804 29,218 REPAIRS EXPENSE 506, , , , , ,117 REMOVAL COSTS 332, , , , , ,978 AMORTIZATION OF LAND RIGHTS 3,943 4,693 4,188 4,056 5,098 4,187 INVESTMENT TAX CREDIT (ITC): TOTAL ITC AMORTIZATION (9,799) (10,144) (10,940) (10,929) (10,712) (10,570) TOTAL ITC ADDITIONS 0 18, ,637 TOTAL EOY UNAMORTIZED ITC BALANCE (148,474) (156,709) (146,570) (135,958) (125,370) (116,437) AVERAGE UNAMORTIZED ITC BALANCE (146,406) (152,591) (151,639) (141,264) (130,664) (120,903) ITC AMORTIZATION (CTC RELATED) (725) (725) (725) (692) (591) (590) EOY UNAMORTIZED BALANCE (CTC RELATED) (18,409) (17,684) (16,958) (16,266) (15,675) (15,086) AVERAGE UNAMORTIZED BALANCE (CTC RELATED) (18,772) (18,046) (17,321) (16,612) (15,971) (15,380) SPECIFIC PLANT FOUR CORNERS MOUNTAINVIEW PEAKERS MOHAVE FEDERAL TAX DEPRECIATION STATE TAX DEPRECIATION REMOVAL COST (FEDERAL & STATE) DIT EXPENSE EOY ACCUMULATED DEFERRED TAXES (PLANT) PRORATED WEIGHTED AVERAGE ADIT ITC AVERAGE UNAMORTIZED BALANCE FEDERAL TAX DEPRECIATION 17,758 22,396 19,741 17,565 17,566 17,559 FEDERAL TAX AMORTIZATION 3,041 3,041 3,041 3,041 3,041 3,041 STATE TAX DEPRECIATION 26,217 24,757 23,578 22,143 20,648 19,244 STATE TAX AMORTIZATION 3,078 3,069 3,061 3,053 3,046 3,039 REMOVAL COST (FEDERAL & STATE) DIT EXPENSE 2, ,082 1,043 1,142 1,227 EOY ACCUMULATED DEFERRED TAXES (PLANT) (73,767) (73,271) (71,189) (70,146) (69,004) (67,777) PRORATED WEIGHTED AVERAGE ADIT (75,502) (73,612) (72,622) (70,864) (69,790) (68,621) ITC AVERAGE UNAMORTIZED BALANCE FEDERAL TAX DEPRECIATION 17,655 65,558 21,137 20,460 20,159 20,097 STATE TAX DEPRECIATION 18,658 21,583 24,352 22,291 20,280 18,628 REMOVAL COST (FEDERAL & STATE) DIT EXPENSE (898) (19,493) (1,464) (1,540) (1,354) (1,344) EOY ACCUMULATED DEFERRED TAXES (PLANT) (22,831) (42,324) (43,788) (45,327) (46,681) (48,025) PRORATED WEIGHTED AVERAGE ADIT (22,213) (28,911) (42,780) (44,268) (45,750) (47,100) ITC AVERAGE UNAMORTIZED BALANCE FEDERAL TAX DEPRECIATION 2, ,306 (30,027) 0 0 STATE TAX DEPRECIATION 2, , REMOVAL COST (FEDERAL & STATE) DIT EXPENSE (8,307) (1,561) (4,072) 15, EOY ACCUMULATED DEFERRED TAXES (PLANT) (10,229) (11,791) (15,863) PRORATED WEIGHTED AVERAGE ADIT (4,513) (10,716) (13,061) (10,915) 1 4 ITC AVERAGE UNAMORTIZED BALANCE (356) (254) (153) (51) 0 0 ITC AMORTIZATION (CTC RELATED) (102) (102) (102) (102) 0 0 Page 2 of 3

124 120 Workpaper Southern California Edison / 2015GRC A Southern California Edison Tax Data Summary (In Thousands) U:\GRC\GRC-2015\RO Calc\3_SCE ERRATA\11.0 Clean up for CD\cap_tax_DEPR & DFIT.xlsb OUTPUT A 4/8/2014 RECORDED FORECASTED CIAC - ACCUMULATED DEPRECIATION FEDERAL ACCUMULATED DEPRECIATION EXISTING ASSETS 1,040,341 1,087,470 1,132,501 1,175,756 1,217,562 1,257,977 FORECASTED ACTIVITY 41,025 46,899 58,437 75,356 97,404 TOTAL 1,040,341 1,128,495 1,179,400 1,234,193 1,292,918 1,355,381 STATE ACCUMULATED DEPRECIATION EXISTING ASSETS 474, , , , , ,632 FORECASTED ACTIVITY 2,637 10,418 23,109 40,505 62,432 TOTAL 474, , , , , ,063 LAND RIGHTS AMORTIZATION FEDERAL AMORTIZATION TOTAL 3,943 4,693 4,188 4,056 5,098 4,187 STATE AMORTIZATION TOTAL 4,002 5,137 5,210 5,776 7,478 6,722 Capitalized Interest & AFUDC Debt Def Tax Expense 76,042 36,406 40,062 41,832 41,950 38,436 Total Unicap Expense 76,042 36,406 40,062 41,832 41,950 38,436 Difference Capitalized Interest & AFUDC Debt ADIT 2,302 (34,104) (74,165) (115,998) (157,947) (196,383) Total Unicap ADIT 2,302 (34,104) (74,165) (115,998) (157,947) (196,383) Difference RECORDED FORECASTED Tax Repairs - ALL T&D Gross Repairs 457, , , , , ,759 Generation Gross Repairs 48,901 38,161 27,427 22,238 13,133 52,359 Total Repairs 506, , , , , ,118 Page 3 of 3

125 Workpaper Southern California Edison / 2015GRC A GRC 2015 Results of Operations Thousands of Dollars Line No Item Total FERC CPUC Legacy Meters Mohave Credit CPUC 1. TOTAL OPERATING REVENUES 6,778, ,232 5,796,227 64,500 (269) 5,860, OPERATING EXPENSES: 3. Production 4. Steam 7,343-7,343 7, Nuclear 73,818-73,818 73, Hydro 53,225-53,225 53, Other 122, , , Subtotal Production 257, , , Transmission 176,454 82,809 93,645 93, Distribution 556,392 8, , , Customer Accounts 175, , , Uncollectibles 17,217 2,495 14, (1) 14, Customer Service & Information 39,105-39,105 39, Administrative & General 936,012 58, , , Franchise Requirements 61,650 8,933 52, (2) 53, Revenue Credits (198,203) (45,629) (152,574) (152,574) 17. Subtotal 2,021, ,791 1,906, (3) 1,907, Escalation 132,650 9, , , Depreciation 1,919, ,680 1,651,469 49,100 1,700, Taxes Other Than On Income 21. Property Taxes 243,546 54, , , Payroll Taxes & Misc 70,744 4,397 66,347 66, Taxes Based On Income 507, , ,305 5,170 (109) 399, Total Taxes 821, , ,000 5,170 (109) 655, TOTAL OPERATING EXPENSES 4,894, ,027 4,331,701 54,985 (112) 4,386, NET OPERATING REVENUE 1,883, ,205 1,464,526 9,514 (158) 1,473, RATE BASE 23,844,693 5,306,388 18,538, ,280 1,997 18,685, RATE OF RETURN 7.90% 7.90% 7.90% 6.46% -7.90% 7.89%

126 122 Workpaper Southern California Edison / 2015GRC A Line No. Item FERC % Total FERC CPUC 2015 GRC 2016 Results of Operations Thousands of Dollars 2016 Legacy Meters CPUC Generation Distribution 1. TOTAL OPERATING REVENUES N/A 7,136,587 1,019,910 6,116,677 64,500 6,181, ,776 5,216, OPERATING EXPENSES: 3. Production 4. Steam 0.00% 7,343-7,343-7,343 7, Nuclear 0.00% 73,818-73,818-73,818 73, Hydro 0.00% 53,225-53,225-53,225 53, Other 0.00% 122, , , , Subtotal Production N/A 257, , , , Transmission 46.93% 176,454 82,809 93,645-93,645 93, Distribution 1.44% 556,392 8, , , , Customer Accounts 0.00% 175, , , , Uncollectibles N/A 18,127 2,591 15, ,667 2,285 13, Customer Service & Information 0.00% 39,105-39,105-39,105 39, Administrative & General 6.22% 938,730 58, , , , , Franchise Requirements N/A 64,907 9,276 55, ,216 8,183 47, Revenue Credits 23.02% (201,071) (46,290) (154,781) - (154,781) (2,667) (152,114) 17. Subtotal N/A 2,025, ,738 1,910, ,911, ,181 1,518, Escalation 6.86% 204,183 13, , ,184 38, , Depreciation 14.15% 1,989, ,411 1,707,752 49,100 1,756, ,221 1,508, Taxes Other Than On Income 21. Property Taxes 21.28% 275,442 58, , ,841 25, , Payroll Taxes & Misc 6.22% 73,064 4,541 68,523-68,523 9,910 58, Taxes Based On Income 21.28% 517, , ,357 5, ,527 47, , Total Taxes 0 865, , ,721 5, ,891 82, , TOTAL OPERATING EXPENSES N/A 5,084, ,379 4,501,403 54,985 4,556, ,427 3,788, NET OPERATING REVENUE N/A 2,051, ,531 1,615,274 9,514 1,624, ,349 1,427, RATE BASE 21.28% 25,972,217 5,525,703 20,446, ,280 20,593,793 2,371,503 18,075, RATE OF RETURN 7.90% 7.90% 7.90% 6.46% 7.89% 7.90% 7.90%

127 Workpaper Southern California Edison / 2015GRC A GRC 2017 Results of Operations Thousands of Dollars Line No. Item FERC % Total FERC CPUC Legacy Meters CPUC 1. TOTAL OPERATING REVENUES N/A 7,483,622 1,036,666 6,446,956 64,500 6,511, OPERATING EXPENSES: 3. Production 4. Steam 0.00% 7,343-7,343-7, Nuclear 0.00% 73,818-73,818-73, Hydro 0.00% 53,225-53,225-53, Other 0.00% 122, , , Subtotal Production N/A 257, , , Transmission 46.93% 176,454 82,809 93,645-93, Distribution 1.44% 556,392 8, , , Customer Accounts 0.00% 175, , , Uncollectibles N/A 19,008 2,633 16, , Customer Service & Information 0.00% 39,105-39,105-39, Administrative & General 6.22% 944,443 58, , , Franchise Requirements N/A 68,064 9,428 58, , Revenue Credits 23.02% (200,860) (46,241) (154,619) - (154,619) 17. Subtotal N/A 2,035, ,337 1,920, ,920, Escalation 6.86% 263,028 18, , , Depreciation 13.93% 2,054, ,167 1,767,963 49,100 1,817, Taxes Other Than On Income 21. Property Taxes 20.04% 304,873 61, , , Payroll Taxes & Misc 6.22% 75,627 4,700 70,927-70, Taxes Based On Income 20.04% 565, , ,117 5, , Total Taxes 945, , ,808 5, , TOTAL OPERATING EXPENSES N/A 5,298, ,688 4,699,874 54,985 4,754, NET OPERATING REVENUE N/A 2,185, ,977 1,747,082 9,514 1,756, RATE BASE 20.04% 27,658,978 5,544,018 22,114, ,280 22,262, RATE OF RETURN 7.90% 7.90% 7.90% 6.46% 7.89%

128 124 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON TEST YEAR 2015 GENERAL RATE CASE (Mohave BA) WEIGHTED AVERAGE RATE BASE ESTIMATED REVENUE REQUIREMENTS (Thousands of Dollars) Line Recorded Recorded Forecast Forecast No. Description Jurisdictional Factor % % % % 204. Fixed Capital 205. Plant in Service (Avg.) 313, , ,445 (0) 206. Plant in Service Plant ( Avg.) Juris. 313, , ,445 (0) 207. Capitalized Software (Avg.) Capitalized Software (Avg.) Juris Intangibles (Avg.) Intangibles Juris Property Held for Future Use (Avg.) Property Held for Future Use (Avg) Juris Total Fixed Capital (Avg.) 313, , ,445 (0) 214. Total Fixed Capital (Avg.) Juris. 313, , ,445 (0) 222. Working Capital 223. Materials and Supplies (Avg) Materials and Supplies (Avg.) Juris Total Working Capital (Avg.) Total Working Capital (Avg.) Juris Total Before Deductions for Reserves (Avg) 313, , ,445 (0) 230. Total Before Deductions for Reserves (Avg) Juris. 313, , ,445 (0) 231. Deductions for Reserves 232. Depreciation Reserve (Avg) (318,519) (325,678) (134,038) 12, Depreciation Reserve Juris. (318,519) (325,678) (134,038) 12, Taxes Def. - Plant ( Avg.) (4,513) (10,716) (13,061) (10,915) 237. Taxes Deferred-Plant Juris. (4,513) (10,716) (13,061) (10,915) 238. Total Deductions for Reserves ( Avg.) (323,032) (336,395) (147,099) 1, Total Deductions for Reserves Juris. (323,032) (336,395) (147,099) 1, Total Rate Base (Avg) (9,913) (23,425) (3,655) 1, Total Rate Base Juris. (9,913) (23,425) (3,655) 1,997 Page 9 of 10 GRC.xlsb Mohave RO 4/9/2014

129 Workpaper Southern California Edison / 2015GRC A Line Recorded Estimated No. Class of Plant DEPRECIATION Generation Nuclear 1 San Onofre ,307 4,901 6,239 2 Palo Verde 26,607 29,771 33,392 12,259 13,210 14,166 3 Pebbly Beach 1,304 1,995 3,924 4,564 5,328 5,351 4 Coal 7,797 7,730 17,539 25, Mountainview 27,710 28,248 29,380 24,645 24,697 24,738 6 Peakers 12,585 16,421 17,861 17,165 17,351 17,454 7 Solar PV 18,942 19,855 22,815 24,216 24,270 24,410 8 Fuel Cell Other Production (3,714) (3,714) (3,714) 10 Hydro 21,298 22,260 24,204 33,094 35,032 36, Total Generation 117, , , , , ,279 Transmission 12 Land 2,262 2,816 3,090 3,578 3,876 3, Substations 107, , , , , , Lines 67,242 90, , , , , Total Transmission 177, , , , , ,284 Distribution 16 Land ,058 1,147 1,268 1, Substations 65,701 72,862 79,627 88,137 94, , Lines 560, , , , , , Total Distribution 627, , , , ,729 1,026, General 157, , , , , , TOTAL DEPRECIATION 1,078,821 1,196,375 1,347,324 1,607,559 1,699,571 1,796,794 AMORTIZATION Southern California Edison Depreciation and Amortization Expense ($000) SCE-10, Volume 2, Table II-6 22 Radio Frequency Hydro Relicensing 3,327 3,881 4,369 4,195 4,413 4, Miscellaneous Intangibles Capitalized Software 215, , , , , , TOTAL AMORTIZATION 219, , , , , , TOTAL DEPRECIATION AND AMORTIZATION 1,297,830 1,445,683 1,622,146 1,919,149 1,989,162 2,054,130 Page 1 of 5 cap_dep_rate Base and Supporting Schedules.xlsb Exp Tbl 4/8/2014

130 126 Workpaper Southern California Edison / 2015GRC A Southern California Edison Depreciation and Amortization Expense - CPUC Basis ($000) Line Recorded Estimated No. Class of Plant DEPRECIATION Generation Nuclear 1 San Onofre ,307 4,901 6,239 2 Palo Verde 26,607 29,771 33,392 12,259 13,210 14,166 3 Pebbly Beach 1,304 1,995 3,924 4,564 5,328 5,351 4 Coal 7,797 7,730 17,539 25, Mountainview 27,710 28,248 29,380 24,645 24,697 24,738 6 Peakers 12,585 16,421 17,861 17,165 17,351 17,454 7 Solar PV 18,942 19,855 22,815 24,216 24,270 24,410 8 Fuel Cell Other Production (3,714) (3,714) (3,714) 10 Hydro 21,298 22,260 24,204 33,094 35,032 36, Total Generation 117, , , , , ,279 Page 2 of 5 cap_dep_rate Base and Supporting Schedules.xlsb Exp Tbl 4/8/2014

131 Workpaper Southern California Edison / 2015GRC A Southern California Edison Total Tax Depreciation - Federal and State (In Thousands) Federal Tax Depreciation on Existing Assets Federal Tax Depreciation on Cap Adds Total Federal Tax Depreciation Asset Type Intangible? SONGS - Used & Useful N (8) 2,748 1,571 2,910 3,272 (8) 2,748 1,571 2,910 3,272 SONGS - Retired N Palo Verde N 13,253 12,670 12,220 11,980 11,922 39,880 5,005 7,317 9,398 11,206 53,133 17,675 19,538 21,377 23,128 Palo Verde DBD & DD N Mohave - Fee Land Y Mohave - Land Rights Y Mohave N ,288 (30,036) ,306 (30,027) - - Four Corners - Fee Land Y Four Corners - Land Rights Y Four Corners N Hydro - Fee Land Y Hydro - Land Rights Y Hydro N 16,267 15,313 14,466 13,657 13,024 33,817 13,111 6,738 8,743 12,964 50,084 28,424 21,204 22,400 25,987 Pebbly Beach - Fee Land Y Pebbly Beach - Land Rights Y Pebbly Beach N 1,392 1,349 1, ,583 1,552 2,046 2,398 2,240 21,975 2,901 3,143 3,283 3,108 Mountainview - Fee Land Y Mountainview N 16,968 16,934 16,921 16,915 16,915 5,367 2, ,335 19,684 17,508 17,509 17,501 Mountainview General N Mountainview Intangibles Y 3,041 3,041 3,041 3,041 3,041 3,041 3,041 3,041 3,041 3,041 Peakers N 16,115 15,981 15,954 15,904 15,913 49,442 5,156 4,506 4,255 4,185 65,558 21,137 20,460 20,159 20,097 Solar PV N 10,274 6,288 4,232 2,876 1,302 26,100 7,725 4,838 3,134 3,812 36,374 14,013 9,069 6,009 5,114 Fuel Cell N Other Production N Transmission - Fee Land Y Transmission - Land Rights Y , ,003 1,609 1,243 Transmission Substations N 59,415 56,283 53,892 51,916 50,378 61,390 61,807 18,160 21,645 36, , ,089 72,052 73,561 86,698 Transmission Lines N 25,874 24,050 21,992 20,604 19,417 63,358 61,861 22,286 38,495 49,368 89,232 85,911 44,279 59,099 68,785 Distribution - Fee Land Y Distribution - Land Rights Y 1,215 1,215 1,212 1,210 1, ,240 1,379 1,493 1,651 1,805 Distribution Substations N 49,351 46,083 43,360 41,480 40,013 96,474 49,322 21,318 32,915 42, ,825 95,404 64,678 74,396 82,502 Distribution Lines N 340, , , , , ,488 56, , , , , , , , ,564 General - Fee Land Y General - Land Rights Y General Buildings N 17,028 16,983 16,981 16,981 16,980 3,016 4,468 6,647 9,581 12,606 20,044 21,451 23,629 26,562 29,586 Computers N 37,491 22,218 12,402 9,393 4,064 52,205 51,085 39,579 42,895 48,741 89,696 73,303 51,981 52,287 52,805 Security Monitoring (DDSMS) N 2,428 1, ,119 1,274 1, ,547 2,543 1,824 1, Furniture & Equipment N 10,853 7,848 5,302 3,134 1,988 7,138 6,005 19,866 30,349 27,880 17,991 13,853 25,168 33,484 29,868 Stores/Lab/Miscellaneous N 1,305 1,226 1,171 1,135 1,113 8,719 3,360 3,410 3,465 4,508 10,024 4,586 4,581 4,599 5,621 Telecommunications N 26,380 22,139 16,736 13,689 11, ,680 27,197 30,530 37,945 40, ,060 49,336 47,265 51,634 52,023 General Other N ,685 1,959 2,612 3,217 9,291 1,871 2,058 2,696 3,299 9,367 Hydro Relicensing Y 7,219 7,027 6,577 6,171 6, ,751 2,596 3,067 3,568 7,834 8,778 9,173 9,238 9,685 Radio Frequency Y Miscellaneous Intangibles Y Catalina Common N Catalina Common - Other N Cap Soft 5yr Y Cap Soft 7yr Y Cap Soft 10yr Y Cap Soft 15yr Y Transmission - Fee Land ISO Y Transmission - Land Rights ISO Y 2,408 2,106 2,029 2,654 2, ,067 1,381 1,381 2,764 2,839 3,096 4,035 3,490 Transmission Substations ISO N 72,635 68,080 64,881 62,700 61,008 (8,376) 68,069 23,232 31,031 45,228 64, ,150 88,114 93, ,236 Transmission Lines ISO N 34,057 30,821 27,682 25,380 24,691 (15,783) 89,602 30,633 38,273 39,024 18, ,424 58,316 63,653 63,715 Distribution - Fee Land ISO Y Distribution - Land Rights ISO Y Distribution Substations ISO N (385) 4, ,137 (385) 4, ,137 Transmission Substations ISO - FERC Incentives N 369,827 41,173 42,017 46,738 46, ,827 41,173 42,017 46,738 46,351 Distribution Substations ISO - FERC Incentives N 15,505 1,539 1,237 1,308 1,288 15,505 1,539 1,237 1,308 1,288 Aircraft N Direct Access N Mountainview T&D N Distribution Lines ISO N

132 128 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company Summary of Annual Forecasted AFUDC (Debt and Equity) Allocations By Asset Type Percentage Splits: 30.77% 69.23% % 32.80% 67.20% % 37.14% 62.86% % 41.93% 58.07% % 30.72% 69.28% % Year 2013 Year 2014 Year 2015 Year 2016 Year 2017 Asset Type Debt Equity Total Debt Equity Total Debt Equity Total Debt Equity Total Debt Equity Total SONGS - Used & Useful SONGS - Retired Palo Verde , Palo Verde DBD & DD Mohave - Fee Land Mohave - Land Rights Mohave Four Corners - Fee Land Four Corners - Land Rights Four Corners Hydro - Fee Land Hydro - Land Rights Hydro 1, , , , , , , , , , , , , , ,972.7 Pebbly Beach - Fee Land Pebbly Beach - Land Rights Pebbly Beach , , Mountainview - Fee Land Mountainview Mountainview General Mountainview Intangibles Peakers Solar PV , , Fuel Cell Other Production Transmission - Fee Land Transmission - Land Rights Transmission Substations 3, , , , , , , , , , , , , , ,874.1 Transmission Lines 3, , , , , , , , , , , , , , ,685.1 Distribution - Fee Land Distribution - Land Rights Distribution Substations 3, , , , , , , , , , , , , , ,208.3 Distribution Lines 8, , , , , , , , , , , , , , ,080.2 General - Fee Land General - Land Rights General Buildings , , , , , , , , , , ,749.6 Computers 1, , , , , Security Monitoring (DDSMS) Furniture & Equipment Stores/Lab/Miscellaneous Telecommunications 1, , , , , , , , , , , , ,698.0 General Other Hydro Relicensing , , , , ,322.0 Radio Frequency Miscellaneous Intangibles Catalina Common Catalina Common - Other Cap Soft 5yr 4, , , , , , , , , , , , , , ,567.8 Cap Soft 7yr Cap Soft 10yr Cap Soft 15yr Transmission - Fee Land ISO Transmission - Land Rights ISO Transmission Substations ISO 2, , , , , , , , , , , , , , ,910.7 Transmission Lines ISO 1, , , , , , , , , , , , , , ,389.1 Distribution - Fee Land ISO Distribution - Land Rights ISO Distribution Substations ISO , SGRP Page 1 of 2 cap_dep_plant and Depreciation Summaries.xlsb AFUDC Summary 4/8/2014

133 Workpaper Southern California Edison / 2015GRC A Percentage Splits: 30.77% 69.23% % 32.80% 67.20% % 37.14% 62.86% % 41.93% 58.07% % 30.72% 69.28% % Year 2013 Year 2014 Year 2015 Year 2016 Year 2017 Asset Type Debt Equity Total Debt Equity Total Debt Equity Total Debt Equity Total Debt Equity Total TOTAL NON-ISO 33, , , , , , , , , , , , , , ,000.3 TOTAL ISO 4, , , , , , , , , , , , , , ,391.1 TOTAL COMPANY 37, , , , , , , , , , , , , , ,391.4 Page 2 of 2 cap_dep_plant and Depreciation Summaries.xlsb AFUDC Summary 4/8/2014

134 130 Workpaper Southern California Edison / 2015GRC A Southern California Edison Capitalized Administration & General FERC Account 922 Recorded Forecast 2013 through 2017 (Nominal $000) Recorded/ Adjusted % of Total Account Forecast Forecast Forecast Forecast Forecast Line Item Description / Support Data In the Workpapers 1. Account Administrative and General Salaries 417,716 N/A 384, , , , ,525 SCE-1 Testimony; Workpapers SCE-8, Volume I 2. Account Office Supplies and Expenses 120,228 N/A 187, , , , ,562 SCE-1 Testimony; Workpapers SCE-8, Volume I 3. Total Account 920/ , , , , , , Adjustments: 5. Remove Results Sharing Costs included in Account 920/921 (65,826) N/A $ (61,168) $ (60,227) $ (60,675) $ (62,287) $ (63,939) SCE-1 Testimony 6. Add Total Results Sharing 174, , , , , ,174 SCE-1 Testimony /921 Capitalization Base 646, , , , , , Proposed A&G Capitalization Rate 19.80% 19.80% 19.80% 20.00% 20.00% 20.00% Workpapers SCE-8, Volume 1 9. Forecast Account Administrative Expenses Transferred - Credit (128,083) (131,144) (135,456) (140,801) (144,709) (148,664) page1of2 exp_om_a_g.xlsb CAPITALIZED A&G 4/8/2014

135 Workpaper Southern California Edison / 2015GRC A Southern California Edison Capitalized Pensions & Benefits FERC Account 926 Forecast 2013 through 2017 (Nominal $000) Line Account 926: Support Data In the Workpapers 1 401(K) SAVINGS PLAN ,709 73,460 69,948 64,940 66,664 68,433 Workpapers for SCE-6, Vol:2 2 FINANCIAL SERVICES Workpapers for SCE-8, Vol:1 3 DENTAL PLANS ,586 13,814 14,083 14,777 15,439 16,130 Workpapers for SCE-6, Vol:2 4 DISABILITY PROGRAMS ,312 15,004 15,138 14,533 14,921 15,324 Workpapers for SCE-6, Vol:2 5 EXECUTIVES BENEFITS ,925 18,543 18,093 17,266 17,727 18,202 Workpapers for SCE-6, Vol:2 6 GROUP LIFE INSURANCE ,515 1,344 1,312 1,252 1,252 1,252 Workpapers for SCE-6, Vol:2 7 HUMAN RESOURCES DEPARTMENT ,490 7,661 7,489 7,683 7,892 8,104 Workpapers for SCE-6, Vol:1 8 PBOP Actuarial Workpapers for SCE-6, Vol:2 9 MEDICAL PROGRAMS , , , , , ,923 Workpapers for SCE-6, Vol:2 10 MISCELLANEOUS BENEFIT PROGRAMS ,337 4,837 4,855 4,763 4,907 5,050 Workpapers for SCE-6, Vol:2 11 PBOP COSTS ,218 34,644 18,180 44,156 47,688 51,504 Workpapers for SCE-6, Vol:2 12 PENSION COSTS , , , , , ,410 Workpapers for SCE-6, Vol:2 13 VISION SERVICE PLAN ,575 3,230 3,212 3,122 3,180 3,237 Workpapers for SCE-6, Vol:2 14 PARTICIPANT CREDITS / (11,244) Workpapers for SCE-8, Vol:1 15 Total Account 926 to be Capitalized 470, , , , , , Below the Line Items (836) (835) (851) (843) (844) (834) 17 Account 925: 18 CLAIMS Workpapers for SCE-8, Vol:2 19 CLAIMS RESERVES ,631 19,869 20,409 21,003 21,639 22,267 Workpapers for SCE-8, Vol:2 20 CORP LIABILITY INSURANCE ,526 54,080 70,048 70,335 78,356 80,630 Workpapers for SCE-8, Vol:1 21 CORPORATE SAFETY ,859 5,337 5,468 5,612 5,767 5,924 Workpapers for SCE-7, Vol.3 22 WORKER'S COMPENSATION ,574 7,349 7,391 7,591 7,805 8,021 Workpapers for SCE-8, Vol:2 23 WORKER'S COMPENSATION RESERVE ,922 14,502 14,897 15,331 15,795 16,253 Workpapers for SCE-8, Vol:2 24 Total Account 925 to be Capitalized 81, , , , , , Less Below the line items (359) (445) (520) (556) (527) (569) Capitalization Base (Total of 925 & 926) 1/ (Lines 17,18,26,27) 550, , , , , , Proposed P&B Capitalization Rate 37.70% 37.70% 37.70% 39.80% 39.80% 39.80% Testimony SCE-8, Vol:1 28 Forecast Capitalized P&B Expense (207,471) (208,546) (218,714) (235,438) (246,270) (255,274) page2of2 exp_om_a_g.xlsb CAPITALIZED P&B 4/8/2014

136 132 Workpaper Southern California Edison / 2015GRC A ALLOWANCE for FUNDS USED DURING CONSTRUCTION (AFUDC) Allowance for Funds Used During Construction (AFUDC) is a rate of return allowed for plant under construction and not in operation. The annual rate is based off of a calculation of debt and equity funding. You can change the annual rate from which the monthly rate will be calculated and shown for comparison. AFUDC is compounded on a monthly basis in the forecast. YEAR Annual Monthly Page 1 of 1 cap_dep_capital Additions Forecast.xlsb Data Input-OH-AFUDC-CS 4/8/2014

137 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 1 of 8 TOTAL DEFERRED INCOME TAX EXPENSE/(BENEFIT) - TOTAL REF sum(2 of 8:3 of 8) Depreciation: Coal 8,307 1,577 4,087 (15,848) (3) (2) Computers 8,253 (4,201) (17,006) (33,776) (37,470) (41,631) Distribution 110, ,830 35,423 6,149 7,565 8,004 Furniture & Equipment 8,846 4,099 2,418 4,504 6,496 4,876 General 3 3,650 3,650 3,655 3,655 3,652 General Buildings 5,219 2,447 3, General Other (340) ,079 Hydro 9,853 14,656 5,581 1,680 1,788 3,134 Nuclear - San Onofre (Used & Useful) (25) (599) (952) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 3,966 12,090 (2,917) 4,428 4,564 4,816 Nuclear Fuel - SONGS - Nuclear Fuel - PV (103) (1,713) (6,832) (3,707) (2,057) 160 SGRP - Other Production 2,982 37,520 (36) (2,824) (4,763) (5,377) Security Monitoring (DDSMS) 2, (919) (818) (997) (1,318) Stores/Lab/Miscellaneous (1,385) (1,069) (1,438) (1,382) Telecommunications 23,447 33,544 (556) (12,503) (14,669) (18,364) Transmission 293,995 50, ,170 31,167 28,302 33,564 T&D FERC Incentive - 375,267 21,494 17,850 23,158 18,823 SSCM 9,205 (33,311) (30,036) (27,530) (25,519) (23,690) Streetlights (COM) (537) 6,081 4,370 7,337 9,271 10,803 ESC - Smart Meters (COM) 2, (1,779) (3,217) (3,227) Global Settlement (26,455) (24,151) (21,158) (18,583) (16,565) (13,994) Repairs 29,815 6,666 6,907 7,113 7,258 7,255 Subtotal Depreciation 492, , ,160 (33,532) (14,483) (12,538) Amortization Cap Soft (2,055) 2,450 3,186 2,151 2,355 1,335 Intangibles 1,139 1,767 1, Land & Land Rights (28) (21) (39) (99) (158) (198) Subtotal Amortization (944) 4,196 4,378 2,921 2,827 1,632 Total Electric Depreciation & Amortization 491, , ,539 (30,611) (11,656) (10,906) CIAC 4,720 16,046 (9,717) (7,003) (4,414) (2,020) Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 496, , ,822 (37,614) (16,070) (12,926)

138 134 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 2 of 8 TOTAL DEF INC TAX EXP/(BEN) ON COST OF REMOVAL - FORECAST REF (A7-4, 6 of 7 plus A7-5, 5 of 6) mult by 65% Depreciation: Coal Computers - Distribution - 41,143 48,749 55,328 57,154 58,232 Furniture & Equipment - General - General Buildings - General Other - Hydro - 2,000 1,824 3,376 3,641 2,782 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 1,328 1,397 1,358 1,325 1,293 Nuclear Fuel - SONGS - Nuclear Fuel - PV - SGRP - Other Production Security Monitoring (DDSMS) - Stores/Lab/Miscellaneous - Telecommunications - Transmission - 2,566 15,607 8,635 11,697 10,231 T&D FERC Incentive - 19,631 1,302 9,311 1,635 1,833 SSCM - Streetlights (COM) - 1,437 2,224 2,370 2,338 2,420 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 68,528 71,125 80,397 77,806 76,804 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization - 68,528 71,125 80,397 77,806 76,804 CIAC - Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 68,528 71,125 80,397 77,806 76,804 1 of 8

139 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 3 of 8 TOTAL DEFERRED INCOME TAX EXPENSE/(BENEFIT) - TOTAL FORECAST REF A7-4, 7 of 7 plus A7-5, 6 of 6 Depreciation: Coal - - 2,761 (17,181) (3) (2) Computers - 15,950 8,522 (1,971) (4,612) (6,937) Distribution - 170,543 44,344 39,152 43,562 49,756 Furniture & Equipment - 2,439 1,821 5,620 8,373 7,156 General - General Buildings - 1,800 2,534 2,683 2,417 2,174 General Other ,052 Hydro - 14,120 5,553 2,602 2,584 4,996 Nuclear - San Onofre (Used & Useful) (25) (599) (952) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 14,312 (506) 1,826 2,081 2,391 Nuclear Fuel - SONGS - Nuclear Fuel - PV - 6,481 (803) (1,184) (2,076) 151 SGRP - Other Production - 37,858 2, (664) (516) Security Monitoring (DDSMS) - 1, (124) (317) Stores/Lab/Miscellaneous - 3, Telecommunications - 39,250 6, (211) (3,286) Transmission - 44, ,245 36,279 33,557 42,950 T&D FERC Incentive - 355,636 20,192 8,539 21,523 16,990 SSCM - Streetlights (COM) - 5,847 4,100 7,068 9,017 10,651 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 713, ,648 85, , ,588 Amortization Cap Soft - 2,880 4,157 4,382 4,862 3,443 Intangibles - 82 (99) (157) (216) (327) Land & Land Rights (52) (111) (151) Subtotal Amortization - 2,990 4,068 4,173 4,535 2,965 Total Electric Depreciation & Amortization - 716, ,716 89, , ,553 CIAC - (3,202) (28,054) (24,555) (21,311) (18,309) Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 713, ,662 65,328 98, ,244 1 of 8

140 136 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 4 of 8 TOTAL DEFERRED INCOME TAX EXPENSE/(BENEFIT) - EXISTING REF of 8 plus 6 of 8 plus 7 of 8 minus 8 of 8 Depreciation: Coal 8,307 1,333 1,326 1, Computers 8,253 (20,151) (25,528) (31,805) (32,858) (34,694) Distribution 110,594 (45,856) (57,670) (88,331) (93,151) (99,984) Furniture & Equipment 8,846 1, (1,116) (1,877) (2,280) General 3 3,650 3,650 3,655 3,655 3,652 General Buildings 5, (1,919) (1,902) (1,942) General Other (340) Hydro 9,853 (1,464) (1,796) (4,298) (4,437) (4,644) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 3,966 (3,550) (3,808) 1,244 1,158 1,132 Nuclear Fuel - SONGS - Nuclear Fuel - PV (103) (8,194) (6,029) (2,523) 19 9 SGRP - Other Production 2,982 (517) (2,457) (3,346) (4,114) (4,873) Security Monitoring (DDSMS) 2,621 (532) (941) (821) (873) (1,001) Stores/Lab/Miscellaneous 819 (2,169) (2,197) (1,704) (1,711) (1,713) Telecommunications 23,447 (5,706) (7,188) (13,411) (14,458) (15,078) Transmission 293,995 2,977 (2,682) (13,747) (16,952) (19,617) T&D FERC Incentive - SSCM 9,205 (33,311) (30,036) (27,530) (25,519) (23,690) Streetlights (COM) (537) (1,203) (1,954) (2,101) (2,084) (2,268) ESC - Smart Meters (COM) 2, (1,779) (3,217) (3,227) Global Settlement (26,455) (24,151) (21,158) (18,583) (16,565) (13,994) Repairs 29,815 6,666 6,907 7,113 7,258 7,255 Subtotal Depreciation 492,510 (129,271) (149,613) (199,639) (207,599) (216,930) Amortization Cap Soft (2,055) (430) (971) (2,231) (2,507) (2,108) Intangibles 1,139 1,685 1,330 1, Land & Land Rights (28) (49) (49) (47) (47) (47) Subtotal Amortization (944) 1, (1,252) (1,708) (1,333) Total Electric Depreciation & Amortization 491,566 (128,065) (149,303) (200,891) (209,307) (218,263) CIAC 4,720 19,248 18,337 17,552 16,897 16,289 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 496,286 (108,817) (130,966) (183,339) (192,410) (201,974) 1 of 8

141 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 5 of 8 TOTAL DEFERRED INCOME TAX EXPENSE/(BENEFIT) - BF ARAM REF A7-3, 1 of 4 plus A7-3, 1 of 4 ACRS/MACRS + FULLY NORMALIZED Depreciation: Coal 8,489 (3,045) (3,053) (3,061) (317) (65) Computers 10,509 (5,780) (11,535) (15,240) (16,376) (18,347) Distribution 111,574 (61,488) (73,641) (82,366) (87,233) (94,060) Furniture & Equipment 9,410 (311) (1,434) (2,373) (3,171) (3,597) General (3,064) (3,614) (3,615) (3,616) (3,616) (3,608) General Buildings 5,554 (16,318) (16,509) (16,539) (16,491) (16,615) General Other (328) (68) (22) Hydro 9,919 (1,943) (2,273) (2,579) (2,739) (2,957) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 4,001 (3,533) (3,860) (4,729) (4,822) (4,849) Nuclear Fuel - SONGS - Nuclear Fuel - PV (103) (8,194) (6,029) (2,523) 19 8 SGRP - Other Production 2,970 (4,628) (6,589) (7,711) (8,500) (9,277) Security Monitoring (DDSMS) 2, (389) (568) (626) (761) Stores/Lab/Miscellaneous 948 (1,437) (1,476) (1,496) (1,510) (1,511) Telecommunications 25,199 (4,240) (5,810) (7,805) (8,908) (9,584) Transmission 284,520 4,616 (380) (4,818) (8,054) (10,266) T&D FERC Incentive - SSCM 9,220 (33,326) (30,049) (27,542) (25,529) (23,699) Streetlights (COM) (537) (1,204) (1,954) (2,101) (2,084) (2,268) ESC - Smart Meters (COM) 2, (1,779) (3,217) (3,227) Global Settlement (26,437) (24,134) (21,140) (18,568) (16,548) (13,978) Repairs 29,816 6,667 6,907 7,112 7,259 7,255 Subtotal Depreciation 486,438 (161,400) (182,251) (198,271) (202,433) (211,378) Amortization Cap Soft (2,055) (2,517) (3,413) (4,266) (3,339) (1,818) Intangibles 3,146 3,040 2,961 2,777 2,604 2,581 Land & Land Rights Subtotal Amortization 1, (330) (1,399) (391) 886 Total Electric Depreciation & Amortization 487,617 (160,633) (182,581) (199,670) (202,824) (210,492) CIAC 4,805 19,570 18,639 17,838 17,168 16,543 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 492,422 (141,063) (163,942) (181,832) (185,656) (193,949) 1 of 8

142 138 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 6 of 8 ARAM ADJUSTMENT REF cap_tax_depr & DFIT RO ARAM ADJUSTMENT Exisiting Assets DIT & M U:Y Depreciation: Coal Computers - (36) (52) (62) (62) (56) Distribution - (354) (158) Furniture & Equipment - (14) (18) (23) (24) (26) General - General Buildings - (66) (4) (1) (1) - General Other - (1) Hydro Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - (34) (1) Nuclear Fuel - SONGS - Nuclear Fuel - PV - SGRP - Other Production Security Monitoring (DDSMS) - (2) (4) (4) (4) (4) Stores/Lab/Miscellaneous - (4) (4) (3) (1) - Telecommunications - (4) (6) (14) (20) (23) Transmission - (445) (464) (454) (462) (485) T&D FERC Incentive - SSCM - Streetlights (COM) - ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - (877) (615) (435) (431) (437) Amortization Cap Soft - Intangibles - Land & Land Rights - (1) (1) (1) (1) (1) Subtotal Amortization - (1) (1) (1) (1) (1) Total Electric Depreciation & Amortization - (878) (616) (436) (432) (438) CIAC - (170) (160) (151) (143) (134) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - (1,048) (776) (587) (575) (572) 1 of 8

143 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 AT7-1 7 of 8 DIT ADJUSTMENT - TRUE UP TO CHANGES IN BOOK LIFE/RATES REF cap_tax_depr & DFIT RO DIT ADJUSTMENT Exisiting Assets DIT & M I:M Depreciation: Coal - 4,363 4,359 4, Computers - (13,438) (13,359) (16,122) (16,122) (16,114) Distribution - 16,310 16,253 (6,032) (6,032) (6,049) Furniture & Equipment - 2,226 2,236 1,423 1,423 1,423 General - 3,638 3,639 3,645 3,645 3,635 General Buildings - 17,439 17,573 14,959 14,928 15,008 General Other Hydro (1,740) (1,717) (1,714) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde ,970 5,976 5,981 Nuclear Fuel - SONGS - Nuclear Fuel - PV - SGRP - Other Production - 4,061 4,061 4,270 4,270 4,270 Security Monitoring (DDSMS) - (516) (516) (227) (224) (224) Stores/Lab/Miscellaneous - (694) (686) (174) (174) (176) Telecommunications - (914) (906) (5,216) (5,208) (5,184) Transmission - (184) (159) (6,385) (6,379) (6,370) T&D FERC Incentive - SSCM - Streetlights (COM) - ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 32,958 33,072 (1,257) (5,614) (5,514) Amortization Cap Soft - 2,087 2,442 2, (290) Intangibles - (385) (385) (326) (326) (326) Land & Land Rights - (16) (16) (14) (14) (14) Subtotal Amortization - 1,686 2,041 1, (630) Total Electric Depreciation & Amortization - 34,644 35, (5,122) (6,144) CIAC - Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 34,644 35, (5,122) (6,144) 1 of 8

144 140 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 8 of 8 DIT ADJUSTMENT - OTHER/MISC & RATE DIFF/ROUNDING REF DIT ADJUSTMENT Depreciation: Computed Coal (5) (7) (317) (65) Computers 2, Distribution (51) (75) (80) Furniture & Equipment General (3,067) (3,626) (3,626) (3,626) (3,626) (3,625) General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (2) (2) - Nuclear Fuel - SONGS - Nuclear Fuel - PV (1) SGRP - Other Production (12) (26) (35) (47) (57) (66) Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications 1, Transmission (9,475) 1,010 1,679 2,090 2,057 2,496 T&D FERC Incentive - SSCM 15 (15) (13) (12) (10) (9) Streetlights (COM) - (1) ESC - Smart Meters (COM) Global Settlement Repairs (1) 1 - Subtotal Depreciation (6,072) (48) (181) (324) (879) (399) Amortization Cap Soft - Intangibles 2, ,246 1,425 1,432 1,433 Land & Land Rights Subtotal Amortization 2,123 1,246 1,400 1,547 1,808 1,588 Total Electric Depreciation & Amortization (3,949) 1,198 1,219 1, ,189 CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization (3,864) 1,350 1,361 1,358 1,057 1,309 1 of 8

145 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Existing) TABLE A7-2 A7-2, 3 of 4 FEDERAL NORMALIZED TAX DEPRECIATION EXPENSE - TOTAL EXISTING REF cap_tax_depr & DFIT RO TOTAL NORMALIZED Existing Assets Tax Depr CD:CP, CY:DD Depreciation: Exisiting Assets DIT & M DN:DS, EB:EG, EZ,FG Coal 25, Computers 116,994 39,278 23,277 12,993 9,841 4,258 Distribution 847, , , , , ,096 Furniture & Equipment 32,412 11,370 8,222 5,555 3,283 2,083 General General Buildings 28,567 17,327 17,280 17,277 17,276 17,276 General Other Hydro 49,398 16,450 15,475 14,611 13,792 13,154 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 32,206 13,253 12,670 12,220 11,980 11,922 Nuclear Fuel - SONGS - Nuclear Fuel - PV (295) (23,411) (17,225) (7,209) SGRP - Other Production 68,108 47,774 42,444 39,494 37,476 35,475 Security Monitoring (DDSMS) 7,848 2,544 1, Stores/Lab/Miscellaneous 9,718 1,367 1,284 1,227 1,189 1,166 Telecommunications 112,077 27,638 23,193 17,532 14,341 12,250 Transmission 950, , , , , ,125 T&D FERC Incentive - SSCM 7,068 (76,209) (69,283) (63,779) (59,315) (55,447) Streetlights (COM) (1,535) (3,439) (5,583) (6,003) (5,955) (6,479) ESC - Smart Meters (COM) 5,773 1,533 1,713 (5,083) (9,192) (9,220) Global Settlement (73,969) (67,405) (58,926) (51,694) (45,910) (38,641) Repairs 86,074 19,243 19,919 20,491 20,898 20,877 Subtotal Depreciation 2,304, , , , , ,346 Amortization Cap Soft (5,045) (6,176) (8,377) (10,471) (8,194) (4,460) Intangibles 9,706 9,446 9,254 8,804 8,378 8,323 Land & Land Rights 1,966 2,453 2,151 2,074 2,699 2,155 Subtotal Amortization 6,627 5,723 3, ,883 6,018 Total Electric Depreciation & Amortization 2,310, , , , , ,364 CIAC 17,484 47,128 45,031 43,255 41,806 40,415 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 2,328, , , , , ,779 2 of 4

146 142 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Existing) TABLE A7-2 TOTAL NORMALIZED Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-2, 4 of 4 BOOK NORMALIZED DEPRECIATION EXPENSE - TOTAL EXISTING REF cap_tax_depr & DFIT RO Book Depr Exist Assets BG:BL, BN:BS 7,747 7,555 7,545 7, ,756 56,494 56,717 56,886 56,886 56, , , , , , ,373 5,650 12,394 12,431 12,430 12,426 12,425 7,615 8,972 8,972 8,972 8,971 8,953 12,019 64,217 64,757 64,861 64,735 65,110 1, ,687 21,062 21,013 21,000 20,778 20, ,409 23,133 23,440 25,752 25,793 25, ,990 60,767 60,767 60,766 60,765 60, ,461 2,461 2,463 2,473 2,473 7,062 5,497 5,520 5,524 5,522 5,506 40,021 40,127 40,132 40,147 40,087 39, , , , , , , ,445 1,053,932 1,053,272 1,054,378 1,047,283 1,048,260-1,177 1,176 1,176 1,176 1,176 1,176 1,753 1,858 1,858 1,858 1,858 1,858 2,930 3,034 3,034 3,034 3,034 3, ,375 1,056,966 1,056,306 1,057,412 1,050,317 1,051, ,375 1,056,966 1,056,306 1,057,412 1,050,317 1,051,294 2 of 4

147 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Existing) TABLE A7-2 TOTAL NORMALIZED Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-2, 2 of 4 FEDERAL TAX & BOOK DEPRECIATION EXPENSE DIFFERENCE - TOTAL EXISTING REF of 4 minus 3 of 4 18,195 (7,490) (7,512) (7,535) (782) (163) 29,238 (17,216) (33,440) (43,893) (47,045) (52,600) 321,691 (177,406) (212,164) (237,030) (250,869) (270,277) 26,762 (1,024) (4,209) (6,875) (9,143) (10,342) (7,548) (8,911) (8,914) (8,915) (8,914) (8,896) 16,548 (46,890) (47,477) (47,584) (47,459) (47,834) (942) (197) (65) ,711 (4,612) (5,538) (6,389) (6,986) (7,595) ,797 (9,880) (10,770) (13,532) (13,813) (13,897) - (295) (23,411) (17,225) (7,209) ,118 (12,993) (18,323) (21,272) (23,289) (25,290) 7, (1,133) (1,636) (1,801) (2,184) 2,656 (4,130) (4,236) (4,297) (4,333) (4,340) 72,056 (12,489) (16,939) (22,615) (25,746) (27,677) 805,517 8,022 (4,821) (16,095) (23,946) (29,014) - 7,068 (76,209) (69,283) (63,779) (59,315) (55,447) (1,535) (3,439) (5,583) (6,003) (5,955) (6,479) 5,773 1,533 1,713 (5,083) (9,192) (9,220) (73,969) (67,405) (58,926) (51,694) (45,910) (38,641) 86,074 19,243 19,919 20,491 20,898 20,877 1,364,756 (444,821) (504,926) (550,855) (563,460) (588,914) (5,045) (6,176) (8,377) (10,471) (8,194) (4,460) 8,529 8,270 8,078 7,628 7,202 7, ,697 2,689 (6) (2,627) (151) 2,984 1,368,453 (442,132) (504,932) (553,482) (563,611) (585,930) 17,484 47,128 45,031 43,255 41,806 40,415-1,385,937 (395,004) (459,901) (510,227) (521,805) (545,515) 1 of 4

148 144 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Existing) TABLE A7-2 TOTAL NORMALIZED Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization 35% A7-2, 1 of 4 FEDERAL DIT EXPENSE - TOTAL EXISTING (TOTAL NORMALIZED) REF of 4 mult by 35% 6,368 (2,622) (2,629) (2,637) (274) (57) 10,233 (6,026) (11,704) (15,363) (16,466) (18,410) 112,592 (62,092) (74,257) (82,961) (87,804) (94,597) 9,367 (358) (1,473) (2,406) (3,200) (3,620) (2,642) (3,119) (3,120) (3,120) (3,120) (3,114) 5,792 (16,412) (16,617) (16,654) (16,611) (16,742) (330) (69) (23) ,049 (1,614) (1,938) (2,236) (2,445) (2,658) - - 4,129 (3,458) (3,770) (4,736) (4,835) (4,864) - (103) (8,194) (6,029) (2,523) ,191 (4,548) (6,413) (7,445) (8,151) (8,852) 2, (397) (573) (630) (764) 930 (1,446) (1,483) (1,504) (1,517) (1,519) 25,220 (4,371) (5,929) (7,915) (9,011) (9,687) 281,931 2,808 (1,687) (5,633) (8,381) (10,155) - 2,474 (26,673) (24,249) (22,323) (20,760) (19,406) (537) (1,204) (1,954) (2,101) (2,084) (2,268) 2, (1,779) (3,217) (3,227) (25,889) (23,592) (20,624) (18,093) (16,069) (13,524) 30,126 6,735 6,972 7,172 7,314 7, ,666 (155,689) (176,724) (192,798) (197,212) (206,121) (1,766) (2,162) (2,932) (3,665) (2,868) (1,561) 2,985 2,895 2,827 2,670 2,521 2, , (2) (919) (53) 1, ,960 (154,748) (176,726) (193,717) (197,265) (205,077) 6,119 16,495 15,761 15,139 14,632 14, ,079 (138,253) (160,965) (178,578) (182,633) (190,932)

149 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Existing) TABLE A7-3 A7-3, 3 of 4 STATE TAX DEPRECIATION EXPENSE - TOTAL EXISTING REF cap_tax_depr & DFIT RO METHOD LIFE - ACRS/MARCS Existing Assets Tax Depr DM:DY Depreciation: Exisiting Assets DIT & M DN:DS, EB:EG,FH Coal 45, Computers 4,677 4,175 2,822 2,009 1, Distribution (29,089) Furniture & Equipment General General Buildings (4,473) 1, General Other Hydro 12,204 8,445 8,250 8,087 7,916 7,698 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (1,087) Nuclear Fuel - SONGS - Nuclear Fuel - PV - SGRP - Other Production 21,879 24,298 22,602 21,026 19,561 18,200 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications (679) 1,843 1,620 1,452 1,321 1,225 Transmission 136, , , , , ,329 T&D FERC Incentive - SSCM 118,707 (117,070) (102,068) (91,846) (83,923) (75,550) Streetlights (COM) - ESC - Smart Meters (COM) - Global Settlement (9,640) (9,529) (9,074) (8,335) (8,449) (7,971) Repairs (5,457) (1,204) (1,124) (1,049) (979) (914) Subtotal Depreciation 289,677 51,839 55,016 54,692 51,563 50,563 Amortization Cap Soft (5,100) (6,245) (8,471) (10,587) (8,285) (4,510) Intangibles 4,006 3,732 3,531 3,073 2,640 2,579 Land & Land Rights 1,971 2,460 2,158 2,080 2,705 2,161 Subtotal Amortization 877 (53) (2,782) (5,434) (2,940) 230 Total Electric Depreciation & Amortization 290,554 51,786 52,234 49,258 48,623 50,793 CIAC (23,127) 54,111 50,655 47,492 44,619 42,195 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 267, , ,889 96,750 93,242 92,988 2 of 4

150 146 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Existing) TABLE A7-3 METHOD LIFE - ACRS/MARCS Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-3, 4 of 4 BOOK DEPRECIATION EXPENSE - TOTAL EXISTING REF cap_tax_depr & DFIT RO Book Depr Exist Assets CB:CG 7,727 7,534 7,527 7, (183) (165) (166) (166) (166) (172) (11,178) (10,486) (10,721) (10,352) (9,927) (9,317) (7) (14) (14) (15) (16) (16) 7,483 8,763 8,766 8,761 8,753 8,712 (270) (631) (898) (1,081) (1,150) (1,303) - 14,486 14,237 14,140 14,124 13,094 12, ,160 1,313 1,576 (144) (226) (264) ,775 25,706 25,706 25,705 25,705 25,705 - (3) (3) (3) (3) (3) (7) (8) (8) (8) (9) (11) (323) (458) (465) (481) (507) (580) 90, , , , , , , , , , , ,110-1,177 1,176 1,176 1,176 1,176 1,176 1,730 1,834 1,834 1,834 1,834 1,834 2,907 3,010 3,010 3,010 3,010 3, , , , , , , , , , , , ,120 2 of 4

151 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Existing) TABLE A7-3 METHOD LIFE - ACRS/MARCS Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-3, 2 of 4 STATE TAX & BOOK DEPRECIATION EXPENSE DIFFERENCE - TOTAL EXISTING REF of 4-3 of 4 37,320 (7,450) (7,454) (7,470) (765) (142) 4,860 4,340 2,988 2,175 1,586 1,098 (17,911) 10,629 10,854 10,476 10,043 9, (7,425) (8,711) (8,723) (8,724) (8,719) (8,681) (4,203) 1,650 1,894 2,055 2,103 2, (2,282) (5,792) (5,890) (6,037) (5,178) (5,257) - - (2,247) (1,313) (1,576) (3,896) (1,408) (3,104) (4,679) (6,144) (7,505) (356) 2,301 2,085 1,933 1,828 1,805 45,568 31,815 23,016 14,328 5,766 (1,933) - 118,707 (117,070) (102,068) (91,846) (83,923) (75,550) - - (9,640) (9,529) (9,074) (8,335) (8,449) (7,971) (5,457) (1,204) (1,124) (1,049) (979) (914) 154,384 (100,516) (97,205) (96,235) (91,916) (92,547) (5,100) (6,245) (8,471) (10,587) (8,285) (4,510) 2,829 2,556 2,355 1,897 1,464 1, (2,030) (3,063) (5,792) (8,444) (5,950) (2,780) 152,354 (103,579) (102,997) (104,679) (97,866) (95,327) (23,127) 54,111 50,655 47,492 44,619 42, ,227 (49,468) (52,342) (57,187) (53,247) (53,132) 1 of 4

152 148 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Existing) TABLE A7-3 METHOD LIFE - ACRS/MARCS Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization 5.683% (Net of Federal Tax Benefit) 5.683% A7-3, 1 of 4 STATE DIT EXPENSE - TOTAL EXISTING (TOTAL NORMALIZED) REF of 4 x 5.683% 2,121 (423) (424) (424) (43) (8) (1,018) (422) (495) (496) (496) (495) (493) (239) (130) (329) (335) (343) (294) (299) - - (128) (75) (90) (221) (80) (176) (266) (349) (426) (20) ,589 1,808 1, (110) - 6,746 (6,653) (5,800) (5,219) (4,769) (4,293) - - (548) (542) (516) (474) (480) (453) (310) (68) (64) (60) (56) (52) 8,772 (5,711) (5,524) (5,469) (5,221) (5,259) (290) (355) (481) (602) (471) (256) (115) (174) (329) (480) (339) (157) 8,657 (5,885) (5,853) (5,949) (5,560) (5,416) (1,314) 3,075 2,879 2,699 2,536 2,398-7,343 (2,810) (2,974) (3,250) (3,024) (3,018)

153 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Forecast) TABLE A7-4 A7-4, 1 of 7 FEDERAL NORMALIZED TAX DEPRECIATION EXPENSE ON FORECAST - TOTAL REF ACRS/MARCS & FULL NORMALIZATION A13-1, 1 of 15 Depreciation: Coal ,288 (30,036) - - Computers 52,205 51,086 39,579 42,895 48,742 Distribution 554, , , , ,214 Furniture & Equipment 7,138 6,005 19,866 30,349 27,880 General General Buildings 3,016 4,468 6,648 9,581 12,606 General Other 1,685 1,959 2,612 3,217 9,291 Hydro 38,732 17,595 15,020 17,675 19,791 Nuclear - San Onofre (Used & Useful) (8) 2,748 1,571 2,910 3,272 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 43,675 8,996 11,198 13,184 14,901 Nuclear Fuel - SONGS Nuclear Fuel - PV 24,556 14,872 26,040 37,218 45,748 SGRP Other Production 102,370 17,344 12,088 10,460 10,892 Security Monitoring (DDSMS) 4,119 1,275 1, Stores/Lab/Miscellaneous 8,718 3,361 3,410 3,465 4,507 Telecommunications 108,680 27,197 30,529 37,945 40,329 Transmission 108, , , , ,302 T&D FERC Incentive 1,151, , , , ,817 SSCM Streetlights (COM) 19,236 16,984 28,251 37,058 44,372 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 2,228, , , ,733 1,097,783 Amortization Cap Soft 1,685 5,304 10,729 11,264 10,416 Intangibles Land & Land Rights ,067 1,381 1,381 Subtotal Amortization - 2,041 6,037 11,796 12,645 11,797 Total Electric Depreciation & Amortization - 2,230, , , ,378 1,109,580 CIAC 3,324 (68,259) (58,604) (49,760) (41,593) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 2,233, , , ,618 1,067,987 3 of 7

154 150 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Forecast) TABLE A7-4 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-4, 2 of 7 BOOK NORMALIZED DEPRECIATION EXPENSE ON FORECAST - TOTAL REF A13-1,3 10 of 15-5,528 19, ,926 26,779 45,120 55,982 68,471 (41,463) (6,984) 40, , , ,813 6,429 7,436 (1,789) (2,213) (287) 3,293 6, ,821 1,917 2,644 3,463 (5,524) (2,120) (89) 1,810 (237) (55) 69 1,750 4,642 5,990 (456) 6,580 2,248 3,533 4,458 6,038 17,167 29,422 43,150 45,318 (4,759) 10,403 10,579 12,146 12, ,202 1,015 1,015 1, ,108 1,667 2,730 3,615 (2,180) 15,740 30,702 43,218 54,528 (11,990) (52,247) 4,991 38,781 53,350 74,513 65, , , ,571 (1,301) (709) 1,654 4,826 7,240-18,738 88, , , ,450 (5,223) (4,219) ,379 (163) ,260 1,755 1,871 - (5,095) (3,136) 1,894 2,968 6,242-13,643 84, , , ,692-13,643 84, , , ,692 3 of 7

155 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Forecast) TABLE A7-4 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-4, 3 of 7 FEDERAL TAX & BOOK DEPRECIATION EXPENSE ON FORECAST DIFFERENCE - TOTAL REF of 7 minus 2 of ,760 (49,079) ,279 24,307 (5,541) (13,087) (19,729) 595, , , , ,125 6,962 5,199 16,053 23,920 20,444 4,805 6,681 6,935 6,288 5,687 1, ,828 44,256 19,715 15,109 15,865 20, ,679 (179) (1,732) (2,718) 44,131 2,416 8,950 9,651 10,443 18,518 (2,295) (3,382) (5,932) ,129 6,941 1,509 (1,686) (1,332) 3, (348) (896) 8,703 2,253 1, ,860 11,457 (173) (5,273) (14,199) 120, , , , ,952 1,077,086 49,729 43,991 53,888 43,246 20,537 17,693 26,597 32,232 37,132-2,209, , , , ,333 6,908 9,523 10,619 10,744 7, (351) (524) (693) (992) 65 1 (193) (374) (490) - 7,136 9,173 9,902 9,677 5,555-2,216, , , , ,888 3,324 (68,259) (58,604) (49,760) (41,593) - 2,220, , , , ,295 4 of 7

156 152 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Forecast) TABLE A7-4 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization 35% A7-4, 4 of 7 FEDERAL DIT EXPENSE ON FORECAST - TOTAL (ACRS/MACRS & FULLY NORMALIZED) REF of 7 x 35% 210 2,716 (17,178) ,848 8,507 (1,939) (4,580) (6,905) 208,459 89,727 90,575 97, ,044 2,437 1,820 5,619 8,372 7,155 1,682 2,338 2,427 2,201 1, ,040 15,490 6,900 5,288 5,553 7, (63) (606) (951) 15, ,133 3,378 3,655 6,481 (803) (1,184) (2,076) ,495 2, (590) (466) 1, (122) (314) 3, ,801 4,010 (61) (1,846) (4,970) 42, ,773 39,417 42,460 50, ,980 17,405 15,397 18,861 15,136 7,188 6,193 9,309 11,281 12, , , , , ,916 2,418 3,333 3,717 3,760 2, (123) (183) (243) (347) 23 - (68) (131) (172) - 2,498 3,210 3,466 3,386 1, , , , , ,860 1,163 (23,891) (20,511) (17,416) (14,558) - 777, , , , ,302 6 of 7

157 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Forecast) TABLE A7-4 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-4, 5 of 7 DIT ON FEDERAL TAX BENEFIT OF STATE TAX DEDUCTION - TOTAL FORECAST REF cap_tax_depr & DFIT RO TaxDeprCalc(State) CI:CM x 35% - 24 (2) (2) (2) 55 8 (18) (18) (18) 1,738 1,805 2,102 1,710 1, (1) (4) (4) (32) (20) 9 (2) (2) (2) (1) ,508 1,986 1,594 1,771 (127) 2,255 1,688 2,381 2, ,124 7,041 6,262 5,982 5, ,334 7,324 6,515 6,248 5,961 (2,350) (2,242) (2,177) (2,097) (2,020) ,082 4,338 4,151 3,941 6 of 7

158 154 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Forecast) TABLE A7-4 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization DIT ON COST OF REMOVAL - TOTAL FORECAST A7-4, 6 of 7 REF A13-1, 9 of 15 div by 35% ,144 48,735 55,325 57,146 58,224 1,720 1,569 2,899 3,126 2,389 1,328 1,397 1,358 1,325 1, ,634 14,018 8,154 10,727 9,227 16,889 1,120 7,995 1,404 1,574 1,437 2,224 2,370 2,338 2,420-65,541 69,085 78,120 76,081 75, ,541 69,085 78,120 76,081 75,139-65,541 69,085 78,120 76,081 75,139 7 of 7 A7-1, 2 of 8

159 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - Federal (Forecast) TABLE A7-4 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization DIT W/O COST OF REMOVAL - TOTAL FORECAST A7-4, 7 of 7 REF of 7 minus 6 of 7-2,692 (17,176) ,793 8,499 (1,921) (4,562) (6,887) 165,577 39,187 33,148 38,676 45,238 2,436 1,820 5,619 8,372 7,155 1,618 2,232 2,289 2,084 1, ,033 13,581 5,211 2,275 2,343 4, (84) (609) (950) 14,014 (576) 1,748 2,037 2,347 6,481 (803) (1,184) (2,076) ,024 2, (573) (458) 1, (120) (313) 3, ,503 3,915 (185) (1,923) (5,046) 38, ,247 29,277 30,139 39, ,218 14,030 5,714 15,076 11,501 5,699 3,898 6,870 8,903 10, , ,536 67,746 98, ,954 2,224 3,068 3,486 3,519 2, (135) (197) (257) (358) 20 (6) (76) (142) (183) - 2,288 2,927 3,213 3,120 1, , ,463 70, , ,760 3,513 (21,649) (18,334) (15,319) (12,538) - 710, ,814 52,625 86, ,222 A7-1, 3 of 8

160 156 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Forecast) TABLE A7-5 A7-5, 1 of 6 STATE NORMALIZED TAX DEPRECIATION EXPENSE ON FORECAST - TOTAL REF ACRS/MARCS & FULL NORMALIZATION A13-2, 1 of 15 Depreciation: Coal Computers Distribution (35) 701 1,018 1,213 1,379 Furniture & Equipment General General Buildings General Other Hydro 4,915 4,484 8,282 8,932 6,827 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications (1,187) 27,970 8,347 16,835 17,416 Transmission 46,712 21,797 70,539 62,820 73,577 T&D FERC Incentive 70, , , , ,979 SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 121, , , , ,178 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights ,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 122, , , , ,674 CIAC (76,805) (73,261) (70,157) (67,572) (65,083) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 46, , , , ,591 3 of 6

161 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Forecast) TABLE A7-5 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-5, 2 of 6 BOOK NORMALIZED DEPRECIATION EXPENSE ON FORECAST - TOTAL REF A13-2, 2 of 15 - (790) (1,792) (267) (56,830) (58,539) (66,747) (54,039) (49,718) (33) (11) (9) (9) (6) (2,085) (3,460) (4,446) (3,759) (3,206) (435) (173) (186) (190) (217) (6,168) (3,910) (3,687) (2,715) (6,505) (46) (422) (667) (111) 25 (3,414) (803) (883) (500) (497) (9,538) , (305) (464) (402) (426) (273) (324) (9,739) (3,113) (3,983) (2,467) (2,434) (15,294) (63,339) (16,772) 7,437 12,028 74,513 65, , , ,571 (1,690) (2,312) (2,228) (1,289) (1,307) - (33,320) (72,219) 5,241 43,890 51,725 (5,223) (4,219) ,379 (430) (408) (456) (465) (354) ,036 1,036 - (5,386) (4,077) 455 1,091 4,061 - (38,706) (76,296) 5,696 44,981 55,786 - (38,706) (76,296) 5,696 44,981 55,786 3 of 6

162 158 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Forecast) TABLE A7-5 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-5, 3 of 6 STATE TAX & BOOK DEPRECIATION EXPENSE ON FORECAST DIFFERENCE - TOTAL REF of 6 minus 2 of (56) (52) (49) 1, (568) (568) (568) 56,795 59,240 67,765 55,252 51, ,085 3,460 4,446 3,759 3, ,083 8,394 11,969 11,647 13, (25) 3, ,538 (132) (114) (1,029) (658) 305 (72) (69) (49) (40) ,552 31,083 12,330 19,302 19,850 62,006 85,136 87,311 55,383 61,549 (4,147) 73,683 54,692 76,724 66,408 1,690 2,312 2,228 1,289 1, , , , , ,453 6,348 8,677 7,435 7,757 3, ,867 9,268 8,157 8,567 4, , , , , ,888 (76,805) (73,261) (70,157) (67,572) (65,083) - 84, , , , ,805 4 of 6

163 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Forecast) TABLE A7-5 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization % % A7-5, 4 of 6 STATE DIT EXPENSE ON FORECAST - TOTAL (ACRS/MACRS & FULLY NORMALIZED) REF of 6 mult by % or % (5) (5) (4) (50) (50) (50) 4,965 5,179 6,009 4,899 4, ,061 1,033 1, (2) (12) (10) (91) (58) 27 (6) (6) (4) (4) ,717 1,093 1,712 1,760 5,421 7,443 7,742 4,911 5,458 (363) 6,442 4,850 6,803 5, ,524 23,251 21,468 19,751 19, ,125 24,062 22,191 20,511 19,587 (6,715) (6,405) (6,221) (5,992) (5,771) - 7,410 17,657 15,970 14,519 13,816 6 of 6

164 160 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Forecast) TABLE A7-5 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-5, 5 of 6 DIT ON COST OF REMOVAL - TOTAL FORECAST REF A13-2, 9 of 15 mult by % or % (1) (104) 2, ,493 1,544 4, , ,596 3,139 3,503 2,654 2, ,596 3,139 3,503 2,654 2,561-4,596 3,139 3,503 2,654 2,561 6 of 6 A7-1, 2 of 8

165 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense - State (Forecast) TABLE A7-5 ACRS/MARCS & FULL NORMALIZATION Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A7-5, 6 of 6 DIT W/O COST OF REMOVAL - TOTAL FORECAST REF of 6 minus 5 of 6-69 (5) (5) (4) (50) (50) (50) 4,966 5,157 6,005 4,886 4, (2) (12) (10) (91) (58) 27 (6) (6) (4) (4) ,717 1,093 1,712 1,760 5,525 4,998 7,002 3,418 3,914 (4,582) 6,162 2,825 6,447 5, ,928 20,112 17,965 17,097 16, ,529 20,923 18,688 17,857 17,026 (6,715) (6,405) (6,221) (5,992) (5,771) - 2,814 14,518 12,467 11,865 11,255 A7-1, 3 of 8

166 162 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal Tax Depreciation TABLE A11-1 A11-1, 1 of 3 TOTAL FEDERAL TAX DEPRECIATION EXPENSE - ALL REF of 3 plus 3 of 3 Depreciation: Coal 2, ,306 (30,028) - - Computers 109,470 89,696 73,303 51,981 52,288 52,805 Distribution 713, , , , , ,213 Furniture & Equipment 30,937 17,991 13,853 25,168 33,483 29,868 General 12,913 4,622 3,481 2,607 2,206 1,784 General Buildings 15,915 20,044 21,451 23,628 26,562 29,586 General Other 395 1,871 2,058 2,697 3,298 9,367 Hydro 44,940 50,084 28,424 21,204 22,400 25,988 Nuclear - San Onofre (Used & Useful) - (8) 2,748 1,571 2,910 3,272 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 31,673 53,133 17,675 19,537 21,378 23,128 Nuclear Fuel - SONGS - Nuclear Fuel - PV 33,747 38,680 23,397 32,183 37,271 45,772 SGRP - Other Production 69, ,715 57,939 50,345 47,102 45,962 Security Monitoring (DDSMS) 7,405 6,547 2,542 1,824 1, Stores/Lab/Miscellaneous 6,431 10,024 4,586 4,581 4,600 5,621 Telecommunications 98, ,060 49,336 47,266 51,634 52,022 Transmission 909, , , , , ,435 T&D FERC Incentive - 1,103, , , , ,321 SSCM (228,680) (76,209) (69,283) (63,779) (59,315) (55,447) Streetlights (COM) (1,535) 11,691 5,048 15,478 24,424 30,979 ESC - Smart Meters (COM) 5,773 1,533 1,713 (5,083) (9,192) (9,220) Global Settlement (75,219) (68,674) (59,711) (51,959) (46,088) (38,690) Repairs 62,707 (7,840) (7,164) (6,592) (6,186) (6,206) Subtotal Depreciation 1,850,485 2,657,693 1,220, ,274 1,188,193 1,315,955 Amortization Cap Soft 202, , , , , ,929 Intangibles 11,036 11,390 12,335 12,715 12,352 12,778 Land & Land Rights 4,056 5,076 5,149 5,716 7,417 6,662 Subtotal Amortization 217, , , , , ,369 Total Electric Depreciation & Amortization 2,068,023 2,890,773 1,475,986 1,284,450 1,455,513 1,564,324 CIAC 95,818 88,154 50,905 54,793 58,724 62,462 Less Book Nuclear Fuel Amortization (41,343) (43,573) (42,917) (42,774) (43,150) (45,318) Total Net of Book Amortization 2,122,498 2,935,354 1,483,974 1,296,469 1,471,087 1,581,468

167 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal Tax Depreciation TABLE A11-1 A11-1, 2 of 3 TOTAL FEDERAL TAX DEPRECIATION EXPENSE - EXISTING REF cap_tax_depr & DFIT RO Depreciation: Coal 2, Computers 109,470 37,491 22,218 12,402 9,393 4,064 Distribution 713, , , , , ,354 Furniture & Equipment 30,937 10,853 7,848 5,302 3,134 1,988 General 12,913 4,622 3,481 2,607 2,206 1,784 General Buildings 15,915 17,028 16,983 16,981 16,981 16,980 General Other Hydro 44,940 16,267 15,313 14,466 13,657 13,024 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 31,673 13,253 12,670 12,220 11,980 11,922 Nuclear Fuel - SONGS - Nuclear Fuel - PV 33,747 14,124 8,525 6, SGRP - Other Production 69,679 44,857 40,659 38,311 36,686 35,103 Security Monitoring (DDSMS) 7,405 2,428 1, Stores/Lab/Miscellaneous 6,431 1,305 1,226 1,171 1,135 1,113 Telecommunications 98,898 26,380 22,139 16,736 13,689 11,693 Transmission 909, , , , , ,495 T&D FERC Incentive - SSCM (228,680) (76,209) (69,283) (63,779) (59,315) (55,447) Streetlights (COM) (1,535) (3,439) (5,583) (6,003) (5,955) (6,479) ESC - Smart Meters (COM) 5,773 1,533 1,713 (5,083) (9,192) (9,220) Global Settlement (75,219) (68,674) (59,711) (51,959) (46,088) (38,690) Repairs 62,707 (7,840) (7,164) (6,592) (6,186) (6,206) Subtotal Depreciation 1,850, , , , , ,854 Amortization Cap Soft 202, , ,605 30, Intangibles 11,036 10,775 10,584 10,119 9,285 9,210 Land & Land Rights 4,056 4,693 4,188 4,056 5,098 4,187 Subtotal Amortization 217, , ,377 45,117 14,383 13,397 Total Electric Depreciation & Amortization 2,068, , , , , ,251 CIAC 95,818 47,129 45,031 43,255 41,806 40,414 Less Book Nuclear Fuel Amortization (41,343) (43,573) (42,917) (42,774) (43,150) (45,318) Total Net of Book Amortization 2,122, , , , , ,347 1 of 3

168 164 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal Tax Depreciation TABLE A11-1 A11-1, 3 of 3 TOTAL FEDERAL TAX DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO Depreciation: Coal ,288 (30,036) - - Computers - 52,205 51,085 39,579 42,895 48,741 Distribution - 436, , , , ,859 Furniture & Equipment - 7,138 6,005 19,866 30,349 27,880 General - General Buildings - 3,016 4,468 6,647 9,581 12,606 General Other - 1,685 1,959 2,612 3,217 9,291 Hydro - 33,817 13,111 6,738 8,743 12,964 Nuclear - San Onofre (Used & Useful) - (8) 2,748 1,571 2,910 3,272 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 39,880 5,005 7,317 9,398 11,206 Nuclear Fuel - SONGS - Nuclear Fuel - PV - 24,556 14,872 26,040 37,218 45,748 SGRP - Other Production - 101,858 17,280 12,034 10,416 10,859 Security Monitoring (DDSMS) - 4,119 1,274 1, Stores/Lab/Miscellaneous - 8,719 3,360 3,410 3,465 4,508 Telecommunications - 108,680 27,197 30,530 37,945 40,329 Transmission - 100, ,339 94, , ,940 T&D FERC Incentive - 1,103, , , , ,321 SSCM - Streetlights (COM) - 15,130 10,631 21,481 30,379 37,458 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 2,041, , , , ,101 Amortization Cap Soft - 37, , , , ,929 Intangibles ,751 2,596 3,067 3,568 Land & Land Rights ,660 2,319 2,475 Subtotal Amortization - 38, , , , ,972 Total Electric Depreciation & Amortization - 2,079, , , ,297 1,118,073 CIAC - 41,025 5,874 11,538 16,918 22,048 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 2,120, , ,414 1,001,215 1,140,121 1 of 3

169 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal AMT Tax Depreciation Adjustment TABLE A11-2 A11-2, 1 of 3 TOTAL FEDERAL AMT TAX DEPRECIATION ADJUSTMENT REF of 3 minus 3 of 3 Depreciation: Coal (1,904) (1,874) (1,891) (32,715) - - Computers (3,017) (932) 3,710 5,228 1,541 (3,392) Distribution (79,183) (33,513) (51,687) (64,800) (76,594) (84,966) Furniture & Equipment (1,077) (1,280) 174 4,112 5,967 4,022 General 12,842 4,559 3,423 2,550 2,149 1,727 General Buildings 667 3,157 3,170 3,263 3,476 3,639 General Other (3) 1,666 1,894 2,547 3,152 9,226 Hydro (350) (971) (1,356) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (3,701) (2,431) (1,671) (989) (303) 46 Nuclear Fuel - SONGS - Nuclear Fuel - PV (657) 19,543 1,599 5,673 8,002 16,651 SGRP - Other Production 2, (490) (1,952) (1,545) Security Monitoring (DDSMS) (161) (42) (561) Stores/Lab/Miscellaneous - 2,643 2,434 1, Telecommunications 64 2,047 1,851 6,032 5,091 (337) Transmission 237,689 5,326 6,340 51,958 48,909 46,729 T&D FERC Incentive - (4,514) (9,215) (10,707) (15,149) (13,201) SSCM - Streetlights (COM) - 1,395 7,544 15,066 20,427 24,043 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation 164,257 (2,694) (31,041) (11,885) 4,399 1,607 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization 164,257 (2,694) (31,041) (11,885) 4,399 1,607 CIAC - (1,157) (1,945) (1,188) (481) 2,121 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 164,257 (3,851) (32,986) (13,073) 3,918 3,728

170 166 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal AMT Tax Depreciation Adjustment TABLE A11-2 A11-2, 2 of 3 TOTAL FEDERAL AMT TAX DEPRECIATION ADJUSTMENT - EXISTING REF cap_tax_depr & DFIT RO Depreciation: Coal (1,904) (1,874) (1,891) (1,833) - - Computers (3,017) (1,328) (648) (249) (84) (7) Distribution (79,183) (33,038) (44,962) (55,011) (63,205) (68,479) Furniture & Equipment (1,077) (1,504) (973) (569) (303) (23) General 12,842 4,559 3,423 2,550 2,149 1,727 General Buildings General Other (3) (19) (65) (65) (65) (65) Hydro (350) (876) (1,234) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (3,701) (2,431) (1,671) (989) (303) 46 Nuclear Fuel - SONGS - Nuclear Fuel - PV (657) 2, ,234 (3,280) (1,221) SGRP - Other Production 2,184 (280) (602) (930) (910) (580) Security Monitoring (DDSMS) (161) (134) (80) (56) (21) - Stores/Lab/Miscellaneous - Telecommunications 64 (1,331) (2,063) (2,145) (1,612) (1,155) Transmission 237,689 63,886 58,942 53,835 50,229 47,534 T&D FERC Incentive - SSCM - Streetlights (COM) - ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation 164,257 30,018 11,071 (4,042) (17,745) (22,897) Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization 164,257 30,018 11,071 (4,042) (17,745) (22,897) CIAC - Less Book Nuclear Fuel Amortization Total Net of Book Amortization 164,257 30,018 11,071 (4,042) (17,745) (22,897) 1 of 3

171 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal AMT Tax Depreciation Adjustment TABLE A11-2 A11-2, 3 of 3 TOTAL FEDERAL AMT TAX DEPRECIATION ADJUSTMENT - FORECASTED REF cap_tax_depr & DFIT RO Depreciation: Coal (30,882) - - Computers ,358 5,477 1,625 (3,385) Distribution - (475) (6,725) (9,789) (13,389) (16,487) Furniture & Equipment ,147 4,681 6,270 4,045 General - General Buildings - 2,577 2,633 2,727 2,940 3,079 General Other - 1,685 1,959 2,612 3,217 9,291 Hydro - (21) - - (95) (122) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - Nuclear Fuel - SONGS - Nuclear Fuel - PV - 17, ,439 11,282 17,872 SGRP - Other Production - 1,103 1, (1,042) (965) Security Monitoring (DDSMS) (21) (561) Stores/Lab/Miscellaneous - 2,643 2,434 1, Telecommunications - 3,378 3,914 8,177 6, Transmission - (58,560) (52,602) (1,877) (1,320) (805) T&D FERC Incentive - (4,514) (9,215) (10,707) (15,149) (13,201) SSCM - Streetlights (COM) - 1,395 7,544 15,066 20,427 24,043 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - (32,712) (42,112) (7,843) 22,144 24,504 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization - (32,712) (42,112) (7,843) 22,144 24,504 CIAC - (1,157) (1,945) (1,188) (481) 2,121 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - (33,869) (44,057) (9,031) 21,663 26,625 1 of 3

172 168 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal AMT Tax Depreciation TABLE A11-3 A11-3, 1 of 3 TOTAL FEDERAL AMT TAX DEPRECIATION EXPENSE REF of 3 plus 3 of 3 Depreciation: Coal 4,243 1,908 2,348 2, Computers 112,487 45,577 45,666 46,753 50,747 56,197 Distribution 792, , , , , ,181 Furniture & Equipment 32,014 13,026 12,445 21,056 27,517 25,846 General General Buildings 15,248 16,887 18,283 20,366 23,086 25,947 General Other Hydro 44,426 16,850 19,039 21,554 23,371 27,343 Nuclear - San Onofre (Used & Useful) - (8) 276 1,571 2,910 3,272 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 35,374 17,583 19,347 20,527 21,680 23,082 Nuclear Fuel - SONGS - Nuclear Fuel - PV 34,404 19,137 21,798 26,510 29,269 29,121 SGRP - Other Production 67,495 51,738 53,795 50,834 49,054 47,507 Security Monitoring (DDSMS) 7,566 3,072 2,317 1,624 1, Stores/Lab/Miscellaneous 6,431 1,525 2,152 3,042 3,904 4,738 Telecommunications 98,834 32,725 38,174 41,234 46,544 52,360 Transmission 671, , , , , ,706 T&D FERC Incentive - 52, , , , ,522 SSCM (228,680) (76,209) (69,283) (63,779) (59,315) (55,447) Streetlights (COM) (1,535) (2,943) (2,757) 412 3,997 6,937 ESC - Smart Meters (COM) 5,773 1,533 1,713 (5,083) (9,192) (9,220) Global Settlement (75,219) (68,674) (59,711) (51,959) (46,088) (38,690) Repairs 62,707 (7,840) (7,164) (6,592) (6,186) (6,206) Subtotal Depreciation 1,686, , ,109 1,011,157 1,183,794 1,314,350 Amortization Cap Soft 202, , , , , ,929 Intangibles 11,036 11,390 12,335 12,715 12,352 12,778 Land & Land Rights 4,056 5,076 5,149 5,716 7,417 6,662 Subtotal Amortization 217, , , , , ,369 Total Electric Depreciation & Amortization 1,903, ,938 1,140,766 1,296,333 1,451,114 1,562,719 CIAC 95,818 49,769 52,850 55,981 59,205 60,341 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 1,999,584 1,031,707 1,193,616 1,352,314 1,510,319 1,623,060

173 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal AMT Tax Depreciation TABLE A11-3 A11-3, 2 of 3 TOTAL FEDERAL AMT TAX DEPRECIATION EXPENSE - EXISTING REF cap_tax_depr & DFIT RO Existing Assets Tax Depr BI:BN Depreciation: Coal 4,243 1,908 1,908 1, Computers 112,487 38,819 22,866 12,651 9,477 4,071 Distribution 792, , , , , ,833 Furniture & Equipment 32,014 12,357 8,821 5,871 3,437 2,011 General General Buildings 15,248 16,448 16,447 16,445 16,445 16,420 General Other Hydro 44,426 15,627 15,163 14,816 14,533 14,257 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 35,374 15,684 14,342 13,210 12,282 11,876 Nuclear Fuel - SONGS - Nuclear Fuel - PV 34,404 11,832 7,551 4,909 3,333 1,245 SGRP - Other Production 67,495 45,137 41,261 39,240 37,596 35,683 Security Monitoring (DDSMS) 7,566 2,562 1, Stores/Lab/Miscellaneous 6,431 1,305 1,226 1,171 1,135 1,113 Telecommunications 98,834 27,711 24,202 18,881 15,302 12,849 Transmission 671, , , , , ,960 T&D FERC Incentive - SSCM (228,680) (76,209) (69,283) (63,779) (59,315) (55,447) Streetlights (COM) (1,535) (3,439) (5,583) (6,003) (5,955) (6,479) ESC - Smart Meters (COM) 5,773 1,533 1,713 (5,083) (9,192) (9,220) Global Settlement (75,219) (68,674) (59,711) (51,959) (46,088) (38,690) Repairs 62,707 (7,840) (7,164) (6,592) (6,186) (6,206) Subtotal Depreciation 1,686, , , , , ,750 Amortization Cap Soft 202, , ,605 30, Intangibles 11,036 10,775 10,584 10,119 9,285 9,210 Land & Land Rights 4,056 4,693 4,188 4,056 5,098 4,187 Subtotal Amortization 217, , ,377 45,117 14,383 13,397 Total Electric Depreciation & Amortization 1,903, , , , , ,147 CIAC 95,818 47,129 45,031 43,255 41,806 40,414 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 1,999, , , , , ,561 1 of 3

174 170 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Federal AMT Tax Depreciation TABLE A11-3 A11-3, 3 of 3 TOTAL FEDERAL AMT TAX DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO Total Depr EG:EK Depreciation: Coal Computers - 6,758 22,800 34,102 41,270 52,126 Distribution - 15,797 71, , , ,348 Furniture & Equipment ,624 15,185 24,080 23,835 General - General Buildings ,836 3,921 6,641 9,527 General Other - Hydro - 1,223 3,876 6,738 8,838 13,086 Nuclear - San Onofre (Used & Useful) - (8) 276 1,571 2,910 3,272 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 1,899 5,005 7,317 9,398 11,206 Nuclear Fuel - SONGS - Nuclear Fuel - PV - 7,305 14,247 21,601 25,936 27,876 SGRP - Other Production - 6,601 12,534 11,594 11,458 11,824 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous ,871 2,769 3,625 Telecommunications - 5,014 13,972 22,353 31,242 39,511 Transmission - 62,989 93,598 96, , ,746 T&D FERC Incentive - 52, , , , ,522 SSCM - Streetlights (COM) ,826 6,415 9,952 13,416 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 162, , , , ,600 Amortization Cap Soft - 37, , , , ,929 Intangibles ,751 2,596 3,067 3,568 Land & Land Rights ,660 2,319 2,475 Subtotal Amortization - 38, , , , ,972 Total Electric Depreciation & Amortization - 200, , , ,154 1,093,572 CIAC - 2,640 7,819 12,726 17,399 19,927 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 203, , , ,553 1,113,499 1 of 3

175 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State Tax Depreciation TABLE A12-1 A12-1, 1 of 3 TOTAL STATE TAX DEPRECIATION EXPENSE REF of 3 plus 3 of 3 Depreciation: Coal 2, , Computers 98, , ,778 94,019 81,625 75,278 Distribution 551, , , , , ,659 Furniture & Equipment 16,199 18,333 18,593 27,182 33,762 31,417 General 8,974 8,295 6,431 5,243 4,394 3,665 General Buildings 20,042 21,955 23,263 25,430 28,364 31,406 General Other Hydro 18,611 19,991 21,649 22,825 23,471 25,302 Nuclear - San Onofre (Used & Useful) - (8) 400 1,806 3,121 3,462 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 22,514 24,892 27,241 27,012 26,773 26,846 Nuclear Fuel - SONGS - Nuclear Fuel - PV 30,154 39,957 43,757 42,254 43,219 45,798 SGRP - Other Production 101, , , ,120 82,931 59,505 Security Monitoring (DDSMS) 4,355 6,161 5,132 3,139 2,298 1,835 Stores/Lab/Miscellaneous 6,954 3,157 3,784 4,434 5,062 5,671 Telecommunications 40,722 47,118 54,181 57,511 61,773 66,407 Transmission 231, , , , , ,885 T&D FERC Incentive - 70, , , , ,979 SSCM (117,914) (117,070) (102,068) (91,846) (83,923) (75,550) Streetlights (COM) - 2,942 10,801 19,692 27,221 33,645 ESC - Smart Meters (COM) - Global Settlement (68,750) (65,937) (62,549) (59,595) (57,398) (53,064) Repairs 31,591 (33,970) (31,165) (28,640) (26,356) (24,486) Subtotal Depreciation 998,503 1,096,500 1,252,704 1,354,097 1,422,014 1,475,779 Amortization Cap Soft 202, , , , , ,372 Intangibles 11,073 11,419 12,354 12,727 12,357 12,776 Land & Land Rights 4,114 5,137 5,210 5,776 7,477 6,723 Subtotal Amortization 217, , , , , ,871 Total Electric Depreciation & Amortization 1,216,136 1,317,370 1,489,852 1,569,371 1,623,751 1,651,650 CIAC 55,208 56,748 58,437 60,182 62,016 64,121 Less Book Nuclear Fuel Amortization (41,343) (43,573) (42,917) (42,774) (43,150) (45,318) Total Net of Book Amortization 1,230,001 1,330,545 1,505,372 1,586,779 1,642,617 1,670,453

176 172 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State Tax Depreciation TABLE A12-1 A12-1, 2 of 3 TOTAL STATE TAX DEPRECIATION EXPENSE - EXISTING REF cap_tax_depr & DFIT RO Existing Assets Tax Depr AR:AW Depreciation: Coal 2, Computers 98,112 87,577 59,192 42,150 29,798 19,416 Distribution 551, , , , , ,187 Furniture & Equipment 16,199 17,084 13,953 11,828 10,166 8,197 General 8,974 8,295 6,431 5,243 4,394 3,665 General Buildings 20,042 21,384 20,895 20,430 19,994 19,563 General Other Hydro 18,611 18,686 18,096 17,548 17,015 16,486 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 22,514 21,094 18,628 16,447 14,455 13,013 Nuclear Fuel - SONGS - Nuclear Fuel - PV 30,154 31,772 22,337 12, SGRP - Other Production 101, ,513 96,425 85,027 59,136 35,858 Security Monitoring (DDSMS) 4,355 5,027 3,129 1,690 1,332 1,079 Stores/Lab/Miscellaneous 6,954 2,767 2,582 2,410 2,250 2,100 Telecommunications 40,722 38,760 34,071 30,541 27,785 25,761 Transmission 231, , , , , ,911 T&D FERC Incentive - SSCM (117,914) (117,070) (102,068) (91,846) (83,923) (75,550) Streetlights (COM) - ESC - Smart Meters (COM) - Global Settlement (68,750) (65,937) (62,549) (59,595) (57,398) (53,064) Repairs 31,591 (33,970) (31,165) (28,640) (26,356) (24,486) Subtotal Depreciation 998, , , , , ,308 Amortization Cap Soft 202, , ,605 30, Intangibles 11,073 10,804 10,603 10,131 9,290 9,208 Land & Land Rights 4,114 4,754 4,249 4,116 5,158 4,248 Subtotal Amortization 217, , ,457 45,189 14,448 13,456 Total Electric Depreciation & Amortization 1,216,136 1,132, , , , ,764 CIAC 55,208 54,111 50,655 47,492 44,619 42,195 Less Book Nuclear Fuel Amortization (41,343) (43,573) (42,917) (42,774) (43,150) (45,318) Total Net of Book Amortization 1,230,001 1,142, , , , ,641 1 of 3

177 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State Tax Depreciation TABLE A12-1 A12-1, 3 of 3 TOTAL STATE TAX DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO Total Depr AT:AX Depreciation: Coal , Computers - 15,018 41,586 51,869 51,827 55,862 Distribution - 28,089 92, , , ,472 Furniture & Equipment - 1,249 4,640 15,354 23,596 23,220 General - General Buildings ,368 5,000 8,370 11,843 General Other - Hydro - 1,305 3,553 5,277 6,456 8,816 Nuclear - San Onofre (Used & Useful) - (8) 400 1,806 3,121 3,462 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 3,798 8,613 10,565 12,318 13,833 Nuclear Fuel - SONGS - Nuclear Fuel - PV - 8,185 21,420 29,969 43,112 45,745 SGRP - Other Production - 11,825 23,787 24,093 23,795 23,647 Security Monitoring (DDSMS) - 1,134 2,003 1, Stores/Lab/Miscellaneous ,202 2,024 2,812 3,571 Telecommunications - 8,358 20,110 26,970 33,988 40,646 Transmission - 6,412 44,537 91, , ,974 T&D FERC Incentive - 70, , , , ,979 SSCM - Streetlights (COM) - 2,942 10,801 19,692 27,221 33,645 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 159, , , , ,471 Amortization Cap Soft - 24,727 97, , , ,372 Intangibles ,751 2,596 3,067 3,568 Land & Land Rights ,660 2,319 2,475 Subtotal Amortization - 25, , , , ,415 Total Electric Depreciation & Amortization - 185, , , ,561 1,057,886 CIAC - 2,637 7,782 12,690 17,397 21,926 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 187, , , ,958 1,079,812 1 of 3

178 174 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State AMT Tax Depreciation Adjustment TABLE A12-2 A12-2, 1 of 3 TOTAL STATE AMT TAX DEPRECIATION ADJUSTMENT REF of 3 plus 3 of 3 Depreciation: Coal (5,684) (5,516) (5,283) (4,917) - - Computers 6,624 6,109 2,315 (3,256) (6,978) (6,781) Distribution 79,758 94,140 78,713 70,874 71,831 78,660 Furniture & Equipment 1,306 1, ,447 3,384 1,967 General 8,918 8,245 6,389 5,205 4,356 3,627 General Buildings (1,178) (1,169) (1,171) (1,171) (1,171) (1,166) General Other (90) (61) (33) (40) (39) (34) Hydro 1,367 1,634 1,951 2,131 2,177 2,537 Nuclear - San Onofre (Used & Useful) - (2) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 2,328 2,995 3,437 3,048 2,731 2,355 Nuclear Fuel - SONGS - Nuclear Fuel - PV 3,243 8,348 6, (357) 914 SGRP - Other Production 6,880 7,170 7,446 5,341 2,367 (464) Security Monitoring (DDSMS) (52) (195) (666) (753) Stores/Lab/Miscellaneous ,025 1,119 Telecommunications 6,363 7,119 7,466 6,887 6,446 6,409 Transmission 127, , , , , ,489 T&D FERC Incentive - 17,602 33,830 37,248 39,793 35,852 SSCM (117,914) (117,070) (102,068) (91,846) (83,923) (75,550) Streetlights (COM) - 2,280 8,257 14,735 19,833 23,820 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation 119, , , , , ,770 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization 119, , , , , ,770 CIAC ,913 3,046 4,071 5,000 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 119, , , , , ,770

179 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State AMT Tax Depreciation Adjustment TABLE A12-2 A12-2, 2 of 3 TOTAL STATE AMT TAX DEPRECIATION ADJUSTMENT - EXISTING REF cap_tax_depr & DFIT RO Existing Assets Tax Depr BF:BJ Depreciation: Coal (5,684) (5,516) (5,502) (5,328) - - Computers 6,624 2,354 (7,139) (12,913) (12,629) (8,229) Distribution 79,758 87,113 56,042 31,579 15,293 6,026 Furniture & Equipment 1,306 1,088 (333) (1,178) (1,758) (2,282) General 8,918 8,245 6,389 5,205 4,356 3,627 General Buildings (1,178) (1,169) (1,171) (1,171) (1,171) (1,166) General Other (90) (61) (33) (40) (39) (34) Hydro 1,367 1,308 1, Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 2,328 2,045 1, (495) Nuclear Fuel - SONGS - Nuclear Fuel - PV 3,243 6,302 1,613 (5,057) (11,061) (3,547) SGRP - Other Production 6,880 5,546 4,337 2,453 (216) (2,700) Security Monitoring (DDSMS) (52) (81) (277) (379) (564) (457) Stores/Lab/Miscellaneous Telecommunications 6,363 5,029 2, (1,218) (2,441) Transmission 127, , , , , ,122 T&D FERC Incentive - SSCM (117,914) (117,070) (102,068) (91,846) (83,923) (75,550) Streetlights (COM) - ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation 119, ,204 87,620 45,084 20,387 17,630 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization 119, ,204 87,620 45,084 20,387 17,630 CIAC - Less Book Nuclear Fuel Amortization Total Net of Book Amortization 119, ,204 87,620 45,084 20,387 17,630 1 of 3

180 176 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State AMT Tax Depreciation Adjustment TABLE A12-2 A12-2, 3 of 3 TOTAL STATE AMT TAX DEPRECIATION ADJUSTMENT - FORECASTED REF cap_tax_depr & DFIT RO Total Depr BLLL:BP Depreciation: Coal Computers - 3,755 9,454 9,657 5,651 1,448 Distribution - 7,027 22,671 39,295 56,538 72,634 Furniture & Equipment ,113 3,625 5,142 4,249 General - General Buildings - General Other - Hydro ,283 1,540 2,084 Nuclear - San Onofre (Used & Useful) - (2) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde ,082 2,414 2,671 2,850 Nuclear Fuel - SONGS - Nuclear Fuel - PV - 2,046 4,741 5,456 10,704 4,461 SGRP - Other Production - 1,624 3,109 2,888 2,583 2,236 Security Monitoring (DDSMS) (102) (296) Stores/Lab/Miscellaneous Telecommunications - 2,090 4,896 6,305 7,664 8,850 Transmission - 1,604 11,060 22,237 28,032 33,367 T&D FERC Incentive - 17,602 33,830 37,248 39,793 35,852 SSCM - Streetlights (COM) - 2,280 8,257 14,735 19,833 23,820 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 39, , , , ,140 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization - 39, , , , ,140 CIAC ,913 3,046 4,071 5,000 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 40, , , , ,140 1 of 3

181 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State AMT Tax Depreciation TABLE A12-3 A12-3, 1 of 3 TOTAL STATE AMT TAX DEPRECIATION EXPENSE REF of 3 plus 3 of 3 Depreciation: Coal 8,088 5,561 6,198 6, Computers 91,488 96,486 98,463 97,276 88,603 82,059 Distribution 471, , , , , ,997 Furniture & Equipment 14,893 16,933 17,813 24,735 30,379 29,450 General General Buildings 21,220 23,124 24,434 26,601 29,536 32,572 General Other Hydro 17,244 18,356 19,698 20,694 21,293 22,766 Nuclear - San Onofre (Used & Useful) - (6) 300 1,362 2,382 2,693 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 20,186 21,898 23,804 23,964 24,042 24,491 Nuclear Fuel - SONGS - Nuclear Fuel - PV 26,911 31,609 37,403 41,855 43,576 44,884 SGRP - Other Production 94, , , ,779 80,564 59,968 Security Monitoring (DDSMS) 4,407 5,960 4,980 3,334 2,964 2,589 Stores/Lab/Miscellaneous 6,943 2,487 2,991 3,518 4,037 4,552 Telecommunications 34,359 39,999 46,714 50,623 55,326 59,998 Transmission 103, , , , , ,397 T&D FERC Incentive - 52, , , , ,127 SSCM - Streetlights (COM) ,544 4,957 7,388 9,825 ESC - Smart Meters (COM) - Global Settlement (68,750) (65,937) (62,549) (59,595) (57,398) (53,064) Repairs 31,591 (33,970) (31,165) (28,640) (26,356) (24,486) Subtotal Depreciation 878, ,303 1,061,947 1,162,341 1,220,182 1,265,009 Amortization Cap Soft 202, , , , , ,372 Intangibles 11,073 11,419 12,354 12,727 12,357 12,776 Land & Land Rights 4,114 5,137 5,210 5,776 7,477 6,723 Subtotal Amortization 217, , , , , ,871 Total Electric Depreciation & Amortization 1,096,445 1,142,173 1,299,095 1,377,615 1,421,919 1,440,880 CIAC 55,208 56,088 56,523 57,137 57,945 59,121 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 1,151,653 1,198,261 1,355,618 1,434,752 1,479,864 1,500,001

182 178 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers State AMT Tax Depreciation TABLE A12-3 A12-3, 2 of 3 TOTAL STATE AMT TAX DEPRECIATION EXPENSE - EXISTING REF cap_tax_depr & DFIT RO Existing Assets Tax Depr BP:BU Depreciation: Coal 8,088 5,561 5,540 5, Computers 91,488 85,223 66,331 55,063 42,427 27,645 Distribution 471, , , , , ,160 Furniture & Equipment 14,893 15,996 14,286 13,006 11,924 10,479 General General Buildings 21,220 22,553 22,066 21,601 21,166 20,729 General Other Hydro 17,244 17,378 17,023 16,700 16,377 16,033 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 20,186 19,049 17,273 15,813 14,395 13,508 Nuclear Fuel - SONGS - Nuclear Fuel - PV 26,911 25,470 20,724 17,342 11,168 3,600 SGRP - Other Production 94,224 94,967 92,089 82,574 59,352 38,558 Security Monitoring (DDSMS) 4,407 5,109 3,406 2,069 1,896 1,537 Stores/Lab/Miscellaneous 6,943 2,194 2,085 1,981 1,884 1,797 Telecommunications 34,359 33,731 31,500 29,959 29,002 28,202 Transmission 103, ,038 98,406 92,942 87,132 81,789 T&D FERC Incentive - SSCM - Streetlights (COM) - ESC - Smart Meters (COM) - Global Settlement (68,750) (65,937) (62,549) (59,595) (57,398) (53,064) Repairs 31,591 (33,970) (31,165) (28,640) (26,356) (24,486) Subtotal Depreciation 878, , , , , ,678 Amortization Cap Soft 202, , ,605 30, Intangibles 11,073 10,804 10,603 10,131 9,290 9,208 Land & Land Rights 4,114 4,754 4,249 4,116 5,158 4,248 Subtotal Amortization 217, , ,457 45,189 14,448 13,456 Total Electric Depreciation & Amortization 1,096, , , , , ,134 CIAC 55,208 54,111 50,655 47,492 44,619 42,195 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 1,151,653 1,050, , , , ,329 1 of 3

183 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers TABLE A12-3 A12-3, 3 of 3 TOTAL STATE AMT TAX DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO TaxDeprCalc (State) DC:DG Depreciation: Coal , Computers - 11,263 32,132 42,213 46,176 54,414 Distribution - 21,062 69, , , ,837 Furniture & Equipment ,527 11,729 18,455 18,971 General - General Buildings ,368 5,000 8,370 11,843 General Other - Hydro ,675 3,994 4,916 6,733 Nuclear - San Onofre (Used & Useful) - (6) 300 1,362 2,382 2,693 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 2,849 6,531 8,151 9,647 10,983 Nuclear Fuel - SONGS - Nuclear Fuel - PV - 6,139 16,679 24,513 32,408 41,284 SGRP - Other Production - 10,202 20,678 21,205 21,212 21,410 Security Monitoring (DDSMS) ,574 1,265 1,068 1,052 Stores/Lab/Miscellaneous ,537 2,153 2,755 Telecommunications - 6,268 15,214 20,664 26,324 31,796 Transmission - 4,808 33,477 69,207 91, ,608 T&D FERC Incentive - 52, , , , ,127 SSCM - Streetlights (COM) ,544 4,957 7,388 9,825 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 119, , , , ,331 Amortization Cap Soft - 24,727 97, , , ,372 Intangibles ,751 2,596 3,067 3,568 Land & Land Rights ,660 2,319 2,475 Subtotal Amortization - 25, , , , ,415 Total Electric Depreciation & Amortization - 145, , , , ,746 CIAC - 1,977 5,868 9,645 13,326 16,926 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 147, , , , ,672 1 of 3

184 180 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 1 of 15 TOTAL FEDERAL NORMALIZED TAX DEPRECIATION EXPENSE ON FORECASTED REF TOTAL sum(2 of 15 : 9 of 15) Depreciation: Coal ,288 (30,036) - - Computers 52,205 51,086 39,579 42,895 48,742 Distribution 554, , , , ,214 Furniture & Equipment 7,138 6,005 19,866 30,349 27,880 General General Buildings 3,016 4,468 6,648 9,581 12,606 General Other 1,685 1,959 2,612 3,217 9,291 Hydro 38,732 17,595 15,020 17,675 19,791 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde 43,675 8,996 11,198 13,184 14,901 Nuclear Fuel - SONGS Nuclear Fuel - PV 24,556 14,872 26,040 37,218 45,748 SGRP Other Production 102,370 17,344 12,088 10,460 10,892 Security Monitoring (DDSMS) 4,119 1,275 1, Stores/Lab/Miscellaneous 8,718 3,361 3,410 3,465 4,507 Telecommunications 108,680 27,197 30,529 37,945 40,329 Transmission 108, , , , ,302 T&D FERC Incentive 1,151, , , , ,817 SSCM Streetlights (COM) 19,236 16,984 28,251 37,058 44,372 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 2,228, , , ,823 1,094,511 Amortization Cap Soft 1,685 5,304 10,729 11,264 10,416 Intangibles Land & Land Rights ,067 1,381 1,381 Subtotal Amortization - 2,041 6,037 11,796 12,645 11,797 Total Electric Depreciation & Amortization - 2,230, , , ,468 1,106,308 CIAC 3,324 (68,259) (58,604) (49,760) (41,593) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 2,233, , , ,708 1,064,715 A7-4, 1 of 7

185 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 2 of 15 TOTAL FEDERAL TAX DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO ACRS/MACRS & FULLY NORMALIZED Tax Depr Calc (Fed) U:AE Depreciation: Coal - 13, Computers 54,062 53,426 41,888 45,829 53,367 Distribution 437, , , , ,708 Furniture & Equipment 7,138 6,005 19,866 30,349 27,880 General General Buildings 439 1,836 3,921 6,641 9,527 General Other Hydro 33,838 13,111 6,738 8,838 13,086 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde 39,880 5,005 7,317 9,398 11,206 Nuclear Fuel - SONGS Nuclear Fuel - PV 24,556 14,872 26,040 37,218 45,748 SGRP Other Production 101,858 17,280 12,034 10,416 10,859 Security Monitoring (DDSMS) 4,083 1, Stores/Lab/Miscellaneous 6, ,871 2,769 3,625 Telecommunications 105,303 23,283 22,353 31,242 39,511 Transmission 100, ,687 96, , ,746 T&D FERC Incentive 1,103, , , , ,087 SSCM Streetlights (COM) 15,130 10,631 21,888 30,939 38,136 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 2,033, , , , ,956 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights ,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 2,035, , , , ,452 CIAC 41,025 5,874 11,538 16,918 22,048 Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 2,076, , , , ,500 1 of 15

186 182 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 3 of 15 FEDERAL - AFUDC DEBT NORMALIZED BASIS - FORECASTED REF AFUDC DEBT NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

187 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 4 of 15 FEDERAL - CPI NORMALIZED BASIS - FORECASTED REF CPI NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

188 184 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 5 of 15 FEDERAL - CIAC NORMALIZED BASIS - FORECASTED REF cap_tax_depr & DFIT RO CIAC NORMALIZED DIFF Tax Depr Calc (Fed) CO:CS Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC (37,701) (74,133) (70,142) (66,678) (63,641) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - (37,701) (74,133) (70,142) (66,678) (63,641) 1 of 15

189 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A of 15 FEDERAL - NORMALIZED REPAIRS/PRA & CAP SOFT BASIS - FORECASTED REF NORMALIZED REPAIRS/PRA & CAP SOFT Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

190 186 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 7 of 15 TOTAL FEDERAL GAIN/LOSS DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO GAIN/LOSS ON RETIREMENTS Tax Depr Calc (Fed) AG:AK Depreciation: Coal - - (30,882) - - Computers 1,240 1,563 1,542 1,959 3,088 Distribution Furniture & Equipment General General Buildings 2,696 2,878 3,110 3,476 3,782 General Other 1,685 1,959 2,612 3,217 9,291 Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 2,868 2,886 2,160 1,429 1,753 Telecommunications 4,245 6,012 12,914 14,384 10,139 Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 12,804 15,459 (8,044) 25,284 28,369 Amortization Cap Soft ,184 2,987 3,301 Intangibles Land & Land Rights Subtotal Amortization ,184 2,987 3,301 Total Electric Depreciation & Amortization - 13,364 16,305 (4,860) 28,271 31,670 CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 13,364 16,305 (4,860) 28,271 31,670 1 of 15

191 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 8 of 15 TOTAL FEDERAL DEPR ADJ ON RETIREMENTS - FORECASTED REF cap_tax_depr & DFIT RO DEPR ADJ ON RETIREMENTS Tax Depr Calc (Fed) AM:AQ Depreciation: Coal Computers (3,097) (3,903) (3,851) (4,893) (7,713) Distribution (475) (6,399) (9,998) (13,919) (16,848) Furniture & Equipment General General Buildings (119) (246) (383) (536) (703) General Other Hydro (21) - - (95) (122) Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) (34) (111) (335) (674) (667) Stores/Lab/Miscellaneous (225) (451) (621) (733) (871) Telecommunications (868) (2,098) (4,738) (7,681) (9,321) Transmission (93) (1,348) (1,877) (4,058) (805) T&D FERC Incentive (213) (1,144) - (2,466) (2,766) SSCM Streetlights (COM) - - (407) (561) (677) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - (5,145) (15,700) (22,210) (35,616) (40,493) Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - (5,145) (15,700) (22,210) (35,616) (40,493) CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - (5,145) (15,700) (22,210) (35,616) (40,493) 1 of 15

192 188 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1, 9 of 15 TOTAL FEDERAL NORMALIZED COST OF REMOVAL - FORECASTED REF cap_tax_depr & DFIT RO COST OF REMOVAL RemovalCost Y:AC / 0.35 Depreciation: Coal Computers Distribution 117, , , , ,354 Furniture & Equipment General General Buildings General Other Hydro 4,915 4,484 8,282 8,932 6,827 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde 3,795 3,991 3,881 3,786 3,695 Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission 7,525 40,051 23,299 30,650 26,361 T&D FERC Incentive 48,254 3,200 22,843 4,010 4,496 SSCM Streetlights (COM) 4,106 6,353 6,770 6,680 6,913 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 187, , , , ,679 Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - 187, , , , ,679 CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 187, , , , ,679 1 of 15 A7-4, 6 of 7

193 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 TOTAL Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-1, 10 of 15 NET BOOK NORMALIZED DEPRECIATION EXPENSE ON FORECASTED REF sum(11 of 15 : 15 of 15) - 5,528 19, ,926 26,779 45,120 55,982 68,471 (41,463) (6,984) 40, , , ,813 6,429 7,436 (1,789) (2,213) (287) 3,293 6, ,821 1,917 2,644 3,463 (5,524) (2,120) (89) 1,810 (237) (55) 69 1,750 4,642 5,990 (456) 6,580 2,248 3,533 4,458 6,038 17,167 29,422 43,150 45,318 (4,759) 10,403 10,579 12,146 12, ,202 1,015 1,015 1, ,108 1,667 2,730 3,615 (2,180) 15,740 30,702 43,218 54,528 (11,990) (52,247) 4,991 38,781 53,350 74,513 65, , , ,571 (1,301) (709) 1,654 4,826 7,240-18,738 88, , , ,450 (5,223) (4,219) ,379 (163) ,260 1,755 1,871 - (5,095) (3,136) 1,894 2,968 6,242-13,643 84, , , ,692-13,643 84, , , ,692 A7-4, 2 of 7

194 190 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 ACRS/MACRS & FULLY NORMALIZED Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-1, 11 of 15 TOTAL BOOK METHOD/LIFE DEPRECIATION EXPENSE - FORECASTED cap_tax_depr & DFIT RO Tax Depr Calc (Fed) BE:BI - 6,143 18, ,718 27,046 44,552 55,414 67,903 16,019 53, , , , ,822 6,438 7, ,289 4,189 7,096 10, ,918 2,025 2,734 3, ,893 3,693 4,631 6,399 (9) 488 2,396 4,698 5,885 2,991 7,431 3,412 4,333 5,262 6,038 17,167 29,422 43,150 45,318 5,054 10,794 10,994 11,606 12, , ,498 2,090 2,996 3,925 7,592 18,901 34,390 45,250 56,374 2,835 19,956 46,871 63,748 80,498 31,565 64,366 86, , , ,057 4,637 7,064 9,606-84, , , , , ,027 3,431 4,275 5, ,158 1, ,260 1,755 1,871-1,070 3,518 5,671 7,188 8,480-85, , , , ,120-85, , , , , of 15

195 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 AFUDC DEBT NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-1, 12 of 15 NET BOOK - AFUDC DEBT NORMALIZED BASIS - FORECASTED REF cap_tax_depr & DFIT RO Tax Depr Calc (Fed) BW:CA (1,792) (267) (11,556) (13,396) (15,676) (14,633) (9,421) (33) (11) (9) (9) (6) (622) (960) (1,272) (716) (427) (20) (2) (1,963) (1,484) (1,449) (1,934) (1,919) (46) (144) (401) (196) (233) (212) (141) (1,520) (268) (199) (65) (1,638) (577) (992) (610) (324) (7,245) (7,914) (8,971) (8,145) (4,200) (1,786) (67) (673) (169) (289) (330) (536) (575) (539) (376) - (29,017) (25,811) (29,444) (26,272) (16,441) (4,367) (5,096) (2,487) (2,952) (1,556) (430) (408) (456) (465) (354) - (4,797) (5,504) (2,943) (3,417) (1,910) - (33,814) (31,315) (32,387) (29,689) (18,351) - (33,814) (31,315) (32,387) (29,689) (18,351) 10 of 15

196 192 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 CPI NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-1, 13 of 15 NET BOOK - CPI NORMALIZED BASIS - FORECASTED REF cap_tax_depr & DFIT RO Tax Depr Calc (Fed) CI:CM - (615) (45,926) (47,289) (54,106) (43,254) (44,718) (1,475) (2,542) (3,204) (3,087) (2,833) (383) (95) (111) (93) (97) (4,246) (2,529) (2,333) (887) (4,717) - (275) (671) (81) 80 (3,046) (655) (931) (588) (663) (8,293) (123) (216) (265) (461) (390) (423) (266) (310) (8,134) (2,584) (2,696) (1,422) (1,522) (12,854) 6,826 (4,399) (3,863) (2,156) 44, ,247 (974) (214) (1,499) (2,230) (2,408) (1,699) (1,990) - (41,848) (51,656) (52,596) (55,724) (58,957) - - (41,848) (51,656) (52,596) (55,724) (58,957) - (41,848) (51,656) (52,596) (55,724) (58,957) 10 of 15

197 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 CIAC NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-1, 14 of 15 FEDERAL - CIAC NORMALIZED BASIS - FORECASTED REF of 15

198 194 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 NORMALIZED REPAIRS/PRA & CAP SOFT Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A of 15 NET BOOK - NORMALIZED REPAIRS/PRA & CAP SOFT BASIS - FORECASTED REF cap_tax_depr & DFIT RO ISO DIT IC:IG 5,274 (71,115) (28,510) (12,959) (20,792) - 5,274 (71,115) (28,510) (12,959) (20,792) (1,368) (1,150) (834) (803) (328) - (1,368) (1,150) (834) (803) (328) - 3,906 (72,265) (29,344) (13,762) (21,120) - 3,906 (72,265) (29,344) (13,762) (21,120) 10 of 15

199 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 1 of 15 TOTAL STATE NORMALIZED TAX DEPRECIATION EXPENSE ON FORECASTED REF sum(2 of 15 : 9 of 15) TOTAL Depreciation: Coal Computers Distribution (35) 701 1,018 1,213 1,379 Furniture & Equipment General General Buildings General Other Hydro 4,915 4,484 8,282 8,932 6,827 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications (1,187) 27,970 8,347 16,835 17,416 Transmission 46,712 21,797 70,539 62,820 73,577 T&D FERC Incentive 70, , , , ,979 SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 121, , , , ,178 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights ,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 122, , , , ,674 CIAC (76,805) (73,261) (70,157) (67,572) (65,083) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 46, , , , ,591 A7-5, 1 of 6

200 196 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 2 of 15 TOTAL STATE TAX DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO ACRS/MACRS & FULLY NORMALIZED Tax Depr Calc (State) U:Y Depreciation: Coal Computers Distribution (25) ,071 1,235 Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission (1,542) 18,597 47,696 58,810 69,081 T&D FERC Incentive 70, , , , ,979 SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 68, , , , ,295 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights ,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 70, , , , ,791 CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 70, , , , ,791 1 of 15

201 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 3 of 15 STATE - AFUDC DEBT NORMALIZED BASIS - FORECASTED REF AFUDC DEBT NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

202 198 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 4 of 15 STATE - CPI NORMALIZED BASIS - FORECASTED REF CPI NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

203 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 5 of 14 STATE - CIAC NORMALIZED BASIS - FORECASTED REF cap_tax_depr & DFIT RO CIAC NORMALIZED DIFF Tax Depr Calc (State) CC:CG Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC (76,805) (73,261) (70,157) (67,572) (65,083) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - (76,805) (73,261) (70,157) (67,572) (65,083) 1 of 15

204 200 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 6 of 15 STATE - NORMALIZED REPAIRS/PRA & CAP SOFT BASIS - FORECASTED REF NORMALIZED REPAIRS/PRA Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

205 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 7 of 15 TOTAL STATE GAIN/LOSS DEPRECIATION EXPENSE - FORECASTED REF GAIN/LOSS ON RETIREMENTS Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

206 202 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 8 of 15 TOTAL STATE DEPR ADJ ON RETIREMENTS - FORECASTED REF DEPR ADJ ON RETIREMENTS Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 1 of 15

207 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 A13-2, 9 of 15 TOTAL STATE NORMALIZED COST OF REMOVAL - FORECASTED REF cap_tax_depr & DFIT RO COST OF REMOVAL RemovalCost AF:AJ / or Depreciation: Coal Computers Distribution (10) Furniture & Equipment General General Buildings General Other Hydro 4,915 4,484 8,282 8,932 6,827 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission (1,187) 27,970 8,347 16,835 17,416 T&D FERC Incentive 48,254 3,200 22,843 4,010 4,496 SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 52,572 35,902 39,519 29,919 28,883 Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - 52,572 35,902 39,519 29,919 28,883 CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 52,572 35,902 39,519 29,919 28,883 1 of 15 A7-5, 5 of 6

208 204 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 TOTAL Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-2, 10 of 15 NET BOOK NORMALIZED DEPRECIATION EXPENSE ON FORECASTED REF sum(11 of 15 : 15 of 15) - (790) (1,792) (267) (56,830) (58,539) (66,747) (54,039) (49,718) (33) (11) (9) (9) (6) (2,085) (3,460) (4,446) (3,759) (3,206) (435) (173) (186) (190) (217) (6,168) (3,910) (3,687) (2,715) (6,505) (46) (422) (667) (111) 25 (3,414) (803) (883) (500) (497) (9,538) , (305) (464) (402) (426) (273) (324) (9,739) (3,113) (3,983) (2,467) (2,434) (15,294) (63,339) (16,772) 7,437 12,028 74,513 65, , , ,571 (1,690) (2,312) (2,228) (1,289) (1,307) - (33,320) (72,219) 5,241 43,890 51,725 (5,223) (4,219) ,379 (430) (408) (456) (465) (354) ,036 1,036 - (5,386) (4,077) 455 1,091 4,061 - (38,706) (76,296) 5,696 44,981 55,786 - (38,706) (76,296) 5,696 44,981 55,786 A7-5, 2 of 6

209 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 ACRS/MACRS & FULLY NORMALIZED Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-2, 11 of 15 TOTAL BOOK METHOD/LIFE DEPRECIATION EXPENSE - FORECASTED REF cap_tax_depr & DFIT RO ISO DIT DJ:DN (12) (691) 8,215 24,184 31,248 37,835 31,565 64,366 86, , ,074-30,862 72, , , , ,027 3,431 4,275 5, ,036 1, ,577 4,232 5,311 6,299-31,641 75, , , ,886-31,641 75, , , , of 15

210 206 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 AFUDC DEBT NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-2, 12 of 15 NET BOOK - AFUDC DEBT NORMALIZED BASIS - FORECASTED REF cap_tax_depr & DFIT RO Tax Depr Calc (State) BW:CA (1,792) (267) (11,556) (13,396) (15,676) (14,633) (9,421) (33) (11) (9) (9) (6) (622) (960) (1,272) (716) (427) (20) (2) (1,963) (1,484) (1,449) (1,934) (1,919) (46) (144) (401) (196) (233) (212) (141) (1,520) (268) (199) (65) (1,638) (577) (992) (610) (324) (7,245) (7,914) (8,971) (8,145) (4,200) (1,786) (67) (673) (169) (289) (330) (536) (575) (539) (376) - (29,017) (25,811) (29,444) (26,272) (16,441) (4,367) (5,096) (2,487) (2,952) (1,556) (430) (408) (456) (465) (354) - (4,797) (5,504) (2,943) (3,417) (1,910) - (33,814) (31,315) (32,387) (29,689) (18,351) - (33,814) (31,315) (32,387) (29,689) (18,351) 10 of 15

211 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 CPI NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-2, 13 of 15 NET BOOK - CPI NORMALIZED BASIS - FORECASTED REF cap_tax_depr & DFIT RO Tax Depr Calc (State) AY:BC, BK:BO ISO DIT GE:GI - (790) (45,262) (45,356) (51,555) (39,970) (40,975) (1,463) (2,500) (3,174) (3,043) (2,779) (415) (171) (189) (193) (220) (4,205) (2,426) (2,238) (781) (4,586) - (278) (692) (136) - (3,013) (607) (650) (288) (356) (8,018) (240) (464) (402) (426) (273) (324) (8,101) (2,536) (2,991) (1,857) (2,110) (12,632) 7,475 (3,475) (2,707) (815) 44, ,247 (974) (214) (1,360) (1,776) (1,653) (750) (931) - (40,439) (48,087) (48,367) (49,941) (52,629) - - (40,439) (48,087) (48,367) (49,941) (52,629) - (40,439) (48,087) (48,367) (49,941) (52,629) 10 of 15

212 208 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 CIAC NORMALIZED DIFF Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-2, 14 of 15 BOOK - CIAC NORMALIZED BASIS - FORECASTED REF of 15

213 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - State (Forecast) TABLE A13-2 NORMALIZED REPAIRS/PRA Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization A13-2, 15 of 15 NET BOOK - NORMALIZED REPAIRS/PRA & CAP SOFT BASIS - FORECASTED REF cap_tax_depr & DFIT RO ISO DIT IC:IG 5,274 (71,115) (28,510) (12,959) (20,792) - 5,274 (71,115) (28,510) (12,959) (20,792) (1,368) (1,150) (834) (803) (328) - (1,368) (1,150) (834) (803) (328) - 3,906 (72,265) (29,344) (13,762) (21,120) - 3,906 (72,265) (29,344) (13,762) (21,120) 10 of 15

214 210 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2013 ADIT - END OF YEAR TABLE A14-1 A14-1, 1 of ACCUMULATED DEFERRED INCOME TAX (LIABILITY)/ASSET - TOTAL REF BEG OF YEAR 2012 ADIT BALANCE EXISTING DIT (EXP)/BEN FORECASTED DIT (EXP)/BEN COST OF REMOVAL DIT (EXP)/BEN TOTAL CURRENT YEAR DIT (EXP)/BEN END OF YEAR 2013 ADIT BALANCE cap_tax_depr & DFIT RO Depreciation: Total ADIT C:H Coal (10,229) (1,317) - (244) (1,561) (11,790) Computers (113,300) 20,115 (15,950) - 4,165 (109,135) Distribution (1,818,463) 45,502 (170,542) (41,145) (166,185) (1,984,648) Furniture & Equipment (28,766) (1,674) (2,439) - (4,113) (32,879) General 135 (3,650) - - (3,650) (3,515) General Buildings (7,442) (712) (1,800) - (2,512) (9,954) General Other 485 (65) (488) - (553) (68) Hydro (144,024) 1,508 (14,120) (2,000) (14,612) (158,636) Nuclear - San Onofre (Used & Useful) - - (19) - (19) (19) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (71,011) 3,517 (14,312) (1,328) (12,123) (83,134) Nuclear Fuel - SONGS - Nuclear Fuel - PV (16,719) 8,194 (6,481) - 1,713 (15,006) SGRP - Other Production (189,391) 543 (37,858) (179) (37,494) (226,885) Security Monitoring (DDSMS) (6,934) 530 (1,380) - (850) (7,784) Stores/Lab/Miscellaneous (6,418) 2,165 (3,073) - (908) (7,326) Telecommunications (62,196) 5,702 (39,355) - (33,653) (95,849) Transmission (1,089,273) (3,425) (40,184) (2,566) (46,175) (1,135,448) T&D FERC Incentive - - (359,856) (19,631) (379,487) (379,487) SSCM (335,022) 33, ,311 (301,711) Streetlights (COM) (25,731) 1,203 (5,847) (1,437) (6,081) (31,812) ESC - Smart Meters (COM) (14,832) (536) - - (536) (15,368) Global Settlement (125,822) 24, ,152 (101,670) Repairs 162,767 (6,666) - - (6,666) 156,101 Subtotal Depreciation (3,902,186) 128,397 (713,704) (68,530) (653,837) (4,556,023) Amortization Cap Soft (15,370) 430 (2,779) - (2,349) (17,719) Intangibles (11,084) (636) (175) - (811) (11,895) Land & Land Rights (599) 48 (36) - 12 (587) Subtotal Amortization (27,053) (158) (2,990) - (3,148) (30,201) Total Electric Depreciation & Amortization (3,929,239) 128,239 (716,694) (68,530) (656,985) (4,586,224) CIAC 228,144 (19,418) 3,201 - (16,217) 211,927 Less Book Nuclear Fuel Amortization - Distribution Lines (ESC Inclusion) (188,979) Total Net of Book Amortization (3,701,095) 108,821 (713,493) (68,530) (673,202) (4,563,276)

215 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2014 ADIT - END OF YEAR TABLE A14-1 A14-1, 2 of ACCUMULATED DEFERRED INCOME TAX (LIABILITY)/ASSET - TOTAL REF BEG OF YEAR 2013 ADIT BALANCE EXISTING DIT (EXP)/BEN FORECASTED DIT (EXP)/BEN COST OF REMOVAL DIT (EXP)/BEN TOTAL CURRENT YEAR DIT (EXP)/BEN END OF YEAR 2014 ADIT BALANCE cap_tax_depr & DFIT RO Depreciation: Total ADIT J:N Coal (11,790) (1,311) (2,761) - (4,072) (15,862) Computers (109,135) 25,477 (8,522) - 16,955 (92,180) Distribution (1,984,648) 57,512 (44,345) (48,748) (35,581) (2,020,229) Furniture & Equipment (32,879) (615) (1,820) - (2,435) (35,314) General (3,515) (3,649) - - (3,649) (7,164) General Buildings (9,954) (719) (2,535) - (3,254) (13,208) General Other (68) (35) (58) - (93) (161) Hydro (158,636) 1,841 (5,553) (1,824) (5,536) (164,172) Nuclear - San Onofre (Used & Useful) (19) - (962) - (962) (981) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (83,134) 3, (1,397) 2,916 (80,218) Nuclear Fuel - SONGS - Nuclear Fuel - PV (15,006) 6, ,832 (8,174) SGRP - Other Production (226,885) 2,493 (2,400) (23) 70 (226,815) Security Monitoring (DDSMS) (7,784) 937 (21) (6,868) Stores/Lab/Miscellaneous (7,326) 2,193 (811) - 1,382 (5,944) Telecommunications (95,849) 7,183 (4,187) - 2,996 (92,853) Transmission (1,135,448) 2,216 (121,411) (15,607) (134,802) (1,270,250) T&D FERC Incentive (379,487) - (20,472) (1,302) (21,774) (401,261) SSCM (301,711) 30, ,036 (271,675) Streetlights (COM) (31,812) 1,954 (4,101) (2,223) (4,370) (36,182) ESC - Smart Meters (COM) (15,368) (600) - - (600) (15,968) Global Settlement (101,670) 21, ,158 (80,512) Repairs 156,101 (6,907) - - (6,907) 149,194 Subtotal Depreciation (4,556,023) 149,000 (218,650) (71,124) (140,774) (4,696,797) Amortization Cap Soft (17,719) 971 (3,826) - (2,855) (20,574) Intangibles (11,895) (557) (166) - (723) (12,618) Land & Land Rights (587) 48 (75) - (27) (614) Subtotal Amortization (30,201) 462 (4,067) - (3,605) (33,806) Total Electric Depreciation & Amortization (4,586,224) 149,462 (222,717) (71,124) (144,379) (4,730,603) CIAC 211,927 (18,497) 28,054-9, ,484 Less Book Nuclear Fuel Amortization - Distribution Lines (ESC Inclusion) (188,979) (188,979) Total Net of Book Amortization (4,563,276) 130,965 (194,663) (71,124) (134,822) (4,698,098)

216 212 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2015 ADIT - END OF YEAR TABLE A14-1 A14-1, 3 of ACCUMULATED DEFERRED INCOME TAX (LIABILITY)/ASSET - TOTAL REF BEG OF YEAR 2014 ADIT BALANCE EXISTING DIT (EXP)/BEN FORECASTED DIT (EXP)/BEN COST OF REMOVAL DIT (EXP)/BEN TOTAL CURRENT YEAR DIT (EXP)/BEN END OF YEAR 2015 ADIT BALANCE cap_tax_depr & DFIT RO Depreciation: Total ADIT P:T Coal (15,862) (1,318) 17,181-15,863 1 Computers (92,180) 31,744 1,972-33,716 (58,464) Distribution (2,020,229) 88,346 (39,154) (55,328) (6,136) (2,026,365) Furniture & Equipment (35,314) 1,093 (5,619) - (4,526) (39,840) General (7,164) (3,655) - - (3,655) (10,819) General Buildings (13,208) 1,918 (2,683) - (765) (13,973) General Other (161) (30) (254) - (284) (445) Hydro (164,172) 4,344 (2,602) (3,376) (1,634) (165,806) Nuclear - San Onofre (Used & Useful) (981) (956) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (80,218) (1,244) (1,825) (1,358) (4,427) (84,645) Nuclear Fuel - SONGS - Nuclear Fuel - PV (8,174) 2,523 1,184-3,707 (4,467) SGRP - Other Production (226,815) 3,394 (502) (19) 2,873 (223,942) Security Monitoring (DDSMS) (6,868) 817 (3) (6,054) Stores/Lab/Miscellaneous (5,944) 1,700 (635) - 1,065 (4,879) Telecommunications (92,853) 13,396 (169) - 13,227 (79,626) Transmission (1,270,250) 13,291 (34,779) (8,636) (30,124) (1,300,374) T&D FERC Incentive (401,261) - (10,516) (9,312) (19,828) (421,089) SSCM (271,675) 27, ,530 (244,145) Streetlights (COM) (36,182) 2,101 (7,068) (2,369) (7,336) (43,518) ESC - Smart Meters (COM) (15,968) 1, ,779 (14,189) Global Settlement (80,512) 18, ,583 (61,929) Repairs 149,194 (7,113) - - (7,113) 142,081 Subtotal Depreciation (4,696,797) 199,199 (85,447) (80,398) 33,354 (4,663,443) Amortization Cap Soft (20,574) 2,231 (4,140) - (1,909) (22,483) Intangibles (12,618) (432) (186) - (618) (13,236) Land & Land Rights (614) 46 (109) - (63) (677) Subtotal Amortization (33,806) 1,845 (4,435) - (2,590) (36,396) Total Electric Depreciation & Amortization (4,730,603) 201,044 (89,882) (80,398) 30,764 (4,699,839) CIAC 221,484 (17,703) 24,555-6, ,336 Less Book Nuclear Fuel Amortization - Distribution Lines (ESC Inclusion) (188,979) (188,979) Total Net of Book Amortization (4,698,098) 183,341 (65,327) (80,398) 37,616 (4,660,482)

217 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2016 ADIT - END OF YEAR TABLE A14-1 A14-1, 4 of ACCUMULATED DEFERRED INCOME TAX (LIABILITY)/ASSET - TOTAL REF BEG OF YEAR 2015 ADIT BALANCE EXISTING DIT (EXP)/BEN FORECASTED DIT (EXP)/BEN COST OF REMOVAL DIT (EXP)/BEN TOTAL CURRENT YEAR DIT (EXP)/BEN END OF YEAR 2016 ADIT BALANCE cap_tax_depr & DFIT RO Depreciation: Total ADIT V:Z Coal Computers (58,464) 32,797 4,613-37,410 (21,054) Distribution (2,026,365) 93,190 (43,562) (57,154) (7,526) (2,033,891) Furniture & Equipment (39,840) 1,852 (8,373) - (6,521) (46,361) General (10,819) (3,655) - - (3,655) (14,474) General Buildings (13,973) 1,901 (2,418) - (517) (14,490) General Other (445) (29) (212) - (241) (686) Hydro (165,806) 4,479 (2,583) (3,641) (1,745) (167,551) Nuclear - San Onofre (Used & Useful) (956) (356) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (84,645) (1,157) (2,082) (1,325) (4,564) (89,209) Nuclear Fuel - SONGS - Nuclear Fuel - PV (4,467) (19) 2,076-2,057 (2,410) SGRP - Other Production (223,942) 4, (15) 4,824 (219,118) Security Monitoring (DDSMS) (6,054) (5,060) Stores/Lab/Miscellaneous (4,879) 1,710 (273) - 1,437 (3,442) Telecommunications (79,626) 14,438 1,704-16,142 (63,484) Transmission (1,300,374) 16,487 (34,694) (11,697) (29,904) (1,330,278) T&D FERC Incentive (421,089) - (21,879) (1,634) (23,513) (444,602) SSCM (244,145) 25, ,519 (218,626) Streetlights (COM) (43,518) 2,084 (9,018) (2,338) (9,272) (52,790) ESC - Smart Meters (COM) (14,189) 3, ,217 (10,972) Global Settlement (61,929) 16, ,565 (45,364) Repairs 142,081 (7,258) - - (7,258) 134,823 Subtotal Depreciation (4,663,443) 207,164 (115,308) (77,804) 14,052 (4,649,391) Amortization Cap Soft (22,483) 2,507 (4,207) - (1,700) (24,183) Intangibles (13,236) (266) (190) - (456) (13,692) Land & Land Rights (677) 46 (141) - (95) (772) Subtotal Amortization (36,396) 2,287 (4,538) - (2,251) (38,647) Total Electric Depreciation & Amortization (4,699,839) 209,451 (119,846) (77,804) 11,801 (4,688,038) CIAC 228,336 (17,040) 21,310-4, ,606 Less Book Nuclear Fuel Amortization - Distribution Lines (ESC Inclusion) (188,979) (188,979) Total Net of Book Amortization (4,660,482) 192,411 (98,536) (77,804) 16,071 (4,644,411)

218 214 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2017 ADIT - END OF YEAR TABLE A14-1 A14-1, 5 of ACCUMULATED DEFERRED INCOME TAX (LIABILITY)/ASSET - TOTAL REF BEG OF YEAR 2016 ADIT BALANCE EXISTING DIT (EXP)/BEN FORECASTED DIT (EXP)/BEN COST OF REMOVAL DIT (EXP)/BEN TOTAL CURRENT YEAR DIT (EXP)/BEN END OF YEAR 2017 ADIT BALANCE cap_tax_depr & DFIT RO ACRS/MACRS + FULLY NORMALIZED Total ADIT AB:AF Depreciation: Coal Computers (21,054) 34,638 6,938-41,576 20,522 Distribution (2,033,891) 100,028 (49,756) (58,233) (7,961) (2,041,852) Furniture & Equipment (46,361) 2,254 (7,156) - (4,902) (51,263) General (14,474) (3,653) - - (3,653) (18,127) General Buildings (14,490) 1,942 (2,175) - (233) (14,723) General Other (686) (27) (2,052) - (2,079) (2,765) Hydro (167,551) 4,688 (4,995) (2,783) (3,090) (170,641) Nuclear - San Onofre (Used & Useful) (356) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (89,209) (1,132) (2,390) (1,293) (4,815) (94,024) Nuclear Fuel - SONGS - Nuclear Fuel - PV (2,410) (9) (151) - (160) (2,570) SGRP - Other Production (219,118) 4, (12) 5,446 (213,672) Security Monitoring (DDSMS) (5,060) ,313 (3,747) Stores/Lab/Miscellaneous (3,442) 1,712 (331) - 1,381 (2,061) Telecommunications (63,484) 15,055 4,829-19,884 (43,600) Transmission (1,330,278) 19,130 (44,095) (10,231) (35,196) (1,365,474) T&D FERC Incentive (444,602) - (17,389) (1,833) (19,222) (463,824) SSCM (218,626) 23, ,690 (194,936) Streetlights (COM) (52,790) 2,268 (10,652) (2,420) (10,804) (63,594) ESC - Smart Meters (COM) (10,972) 3, ,227 (7,745) Global Settlement (45,364) 13, ,993 (31,371) Repairs 134,823 (7,255) - - (7,255) 127,568 Subtotal Depreciation (4,649,391) 216,488 (127,587) (76,805) 12,096 (4,637,295) Amortization Cap Soft (24,183) 2,108 (2,678) - (570) (24,753) Intangibles (13,692) (244) (144) - (388) (14,080) Land & Land Rights (772) 46 (141) - (95) (867) Subtotal Amortization (38,647) 1,910 (2,963) - (1,053) (39,700) Total Electric Depreciation & Amortization (4,688,038) 218,398 (130,550) (76,805) 11,043 (4,676,995) CIAC 232,606 (16,423) 18,309-1, ,492 Less Book Nuclear Fuel Amortization - Distribution Lines (ESC Inclusion) (188,979) (188,979) Total Net of Book Amortization (4,644,411) 201,975 (112,241) (76,805) 12,929 (4,631,482)

219 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Accumulated Deferred Income Tax - Prorated Weighted Average TABLE A14-2 A14-2, 1 of 3 TOTAL ADIT (LIABILITY)/ASSET PRORATED WTG AVG - TOTAL REF cap_tax_depr & DFIT RO Depreciation: Total ADIT AK:AR (2 of 3 plus 3 of 3) Coal (4,513) (10,716) (13,061) (10,915) 1 4 Computers (107,621) (112,001) (103,846) (81,663) (46,795) (8,086) Distribution (1,742,366) (1,870,300) (1,995,748) (2,022,144) (2,028,714) (2,036,376) Furniture & Equipment (22,679) (30,049) (33,639) (36,726) (41,874) (47,890) General 137 (1,004) (4,654) (8,304) (11,959) (15,613) General Buildings (3,851) (8,226) (10,970) (13,448) (14,136) (14,564) General Other (97) (250) (520) (1,335) Hydro (137,243) (148,581) (160,362) (164,681) (166,349) (168,513) Nuclear - San Onofre (Used & Useful) - (6) (319) (973) (769) (59) Nuclear - San Onofre (Retired) - Nuclear - Palo Verde (68,282) (74,793) (82,225) (81,600) (86,069) (90,711) Nuclear Fuel - SONGS - Nuclear Fuel - PV (16,790) (16,185) (12,875) (7,018) (3,826) (2,460) SGRP - Other Production (187,338) (201,086) (226,863) (225,918) (222,436) (217,419) Security Monitoring (DDSMS) (5,130) (7,199) (7,498) (6,615) (5,745) (4,652) Stores/Lab/Miscellaneous (5,855) (6,701) (6,895) (5,612) (4,431) (3,012) Telecommunications (46,063) (72,693) (94,914) (88,727) (74,591) (57,281) Transmission (886,976) (1,103,676) (1,177,496) (1,279,648) (1,309,703) (1,341,258) T&D FERC Incentive - (118,370) (386,278) (407,445) (428,423) (450,597) SSCM (328,689) (324,632) (292,342) (263,088) (236,185) (211,237) Streetlights (COM) (26,101) (27,628) (33,175) (38,470) (46,410) (56,160) ESC - Smart Meters (COM) (13,442) (14,999) (15,555) (15,413) (13,185) (9,965) Global Settlement (144,026) (118,288) (95,070) (74,716) (56,762) (40,998) Repairs 183, , , , , ,559 Subtotal Depreciation (3,563,294) (4,106,134) (4,599,937) (4,686,400) (4,659,065) (4,645,623) Amortization Cap Soft (16,783) (16,102) (18,609) (21,168) (23,012) (24,361) Intangibles (10,308) (11,336) (12,120) (12,809) (13,377) (13,812) Land & Land Rights (619) (595) (596) (634) (707) (802) Subtotal Amortization (27,710) (28,033) (31,325) (34,611) (37,096) (38,975) Total Electric Depreciation & Amortization (3,591,004) (4,134,167) (4,631,262) (4,721,011) (4,696,161) (4,684,598) CIAC 231, , , , , ,194 CIAC Deferrred Revenue Liability (93,470) (88,669) (88,019) (91,460) (94,594) (98,236) Distribution Lines (ESC Inclusion) - (188,979) (188,979) (188,979) (188,979) (188,979) Total Net of Book Amortization (3,453,082) (4,188,729) (4,693,352) (4,777,828) (4,750,066) (4,738,619)

220 216 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Accumulated Deferred Income Tax - Prorated Weighted Average TABLE A14-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC CIAC Deferrred Revenue Liability Distribution Lines (ESC Inclusion) Total Net of Book Amortization A14-2, 2 of 3 TOTAL ADIT (LIABILITY)/ASSET PRORATED WTG AVG - CPUC REF Y cap_tax_depr & DFIT RO, Total ADIT AK:AR (4,513) (10,716) (13,061) (10,915) 1 4 (107,621) (112,001) (103,846) (81,663) (46,795) (8,086) (1,742,366) (1,870,328) (1,995,422) (2,020,839) (2,027,194) (2,034,615) (22,679) (30,049) (33,639) (36,726) (41,874) (47,890) (3,851) (8,226) (10,970) (13,448) (14,136) (14,564) (97) (250) (520) (1,335) (137,243) (148,581) (160,362) (164,681) (166,349) (168,513) - (6) (319) (973) (769) (59) - (68,282) (74,793) (82,225) (81,600) (86,069) (90,711) - (16,790) (16,185) (12,875) (7,018) (3,826) (2,460) - (187,338) (201,086) (226,863) (225,918) (222,436) (217,419) (5,130) (7,199) (7,498) (6,615) (5,745) (4,652) (5,855) (6,701) (6,895) (5,612) (4,431) (3,012) (46,063) (72,693) (94,914) (88,727) (74,591) (57,281) (351,146) (427,242) (482,508) (523,991) (541,042) (558,600) - (328,689) (324,632) (292,342) (263,088) (236,185) (211,237) (26,101) (27,628) (33,175) (38,470) (46,410) (56,160) (13,442) (14,999) (15,555) (15,413) (13,185) (9,965) (118,425) (96,448) (76,750) (59,543) (44,440) (31,329) 193, , , , , ,892 (2,991,873) (3,279,713) (3,487,245) (3,491,015) (3,429,260) (3,378,954) (7,605) (6,391) (6,399) (6,475) (6,282) (6,490) (9,827) (10,722) (11,365) (11,919) (12,359) (12,672) (619) (590) (562) (535) (509) (483) (18,051) (17,703) (18,326) (18,929) (19,150) (19,645) (3,009,924) (3,297,416) (3,505,571) (3,509,944) (3,448,410) (3,398,599) 231, , , , , ,194 (93,470) (88,669) (88,019) (91,460) (94,594) (98,236) (188,979) (188,979) (188,979) (188,979) (188,979) (2,872,002) (3,351,978) (3,567,661) (3,566,761) (3,502,315) (3,452,620) 1 of 3

221 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers Accumulated Deferred Income Tax - Prorated Weighted Average TABLE A14-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC CIAC Deferrred Revenue Liability Distribution Lines (ESC Inclusion) Total Net of Book Amortization A14-2, 3 of 3 TOTAL ADIT (LIABILITY)/ASSET PRORATED WTG AVG - ISO REF N cap_tax_depr & DFIT RO, Total ADIT AK:AR (326) (1,305) (1,520) (1,761) - - (1,131) (4,758) (8,386) (12,019) (15,651) (535,830) (676,434) (694,988) (755,657) (768,661) (782,658) - (118,370) (386,278) (407,445) (428,423) (450,597) (25,601) (21,840) (18,320) (15,173) (12,322) (9,669) (9,990) (8,674) (8,022) (7,419) (6,860) (6,333) (571,421) (826,421) (1,112,692) (1,195,385) (1,229,805) (1,266,669) (9,178) (9,711) (12,210) (14,693) (16,730) (17,871) (481) (614) (755) (890) (1,018) (1,140) - (5) (34) (99) (198) (319) (9,659) (10,330) (12,999) (15,682) (17,946) (19,330) (581,080) (836,751) (1,125,691) (1,211,067) (1,247,751) (1,285,999) - (581,080) (836,751) (1,125,691) (1,211,067) (1,247,751) (1,285,999) 1 of 3

222 218 Workpaper Southern California Edison / 2015GRC A TABLE A-14-3 ACCUMULATED DEFERRED INCOME TAX SUMMARY (nominal $000) REF Line Recorded Estimated No. ITEM Total Accumulated Deferred Income Tax - BOY DR/(CR) (3,300,626) (3,792,217) (4,649,493) (4,787,920) (4,753,582) (4,740,508) 2. Annual Deferred Income Tax Expense Activity - DR/(CR) A ACRS/MACRS & Full Normalization on Existing 492,422 (141,063) (163,942) (181,832) (185,656) (193,949) 4. ACRS/MACRS & Full Normalization on Forecasted - 713, ,662 65,328 98, , Deferred Income Tax ARAM Adjustment on Existing - (1,048) (775) (585) (574) (571) 6. Cost of Removal Deferred Income Tax on Forecasted - 68,529 71,124 80,399 77,805 76, Deferred Income Tax True Up Adjustment on Book Rates on Existing - 34,644 35, (5,124) (6,142) 8. Miscellaneous Deferred Income Adjustments - Existing 3,864 (1,350) (1,361) (1,358) (1,057) (1,309) 9. Total Deferred Income Tax Expense - DR/(CR) 496, , ,819 (37,610) (16,072) (12,924) A Edison Smart Connect Inclusion of ADIT (188,979) 11. CIAC Deferred Revenue Liability - DR/(CR) 4,694 4,907 (3,608) (3,272) (2,997) (4,287) 12. Total Accumulated Deferred Income Tax - EOY DR/(CR) (3,792,217) (4,649,493) (4,787,920) (4,753,582) (4,740,508) (4,731,870) A Total Accumulated Deferred Income Tax - Average DR/(CR) (3,359,612) (4,100,061) (4,605,332) (4,686,367) (4,655,473) (4,640,384) 14. CIAC Deferred Revenue Liability - Average DR/(CR) (93,470) (88,669) (88,019) (91,460) (94,594) (98,236) 15. Total Accumulated Deferred Income Tax - Average DR/(CR) (3,453,082) (4,188,730) (4,693,351) (4,777,827) (4,750,067) (4,738,620)

223 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2013 FEDERAL TAX ADDITIONS TABLE A FEDERAL TAX BASIS - ADDITIONS A15-1, 1 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (6 of 15 plus 11 of 15) Coal Computers 96,552 (4,464) (1,984) 90,104 Distribution 1,187,260 (26,472) (11,776) - (259,679) (46,823) ,510 Furniture & Equipment 12,601 (76) (34) 12,491 General General Buildings 37,768 (1,413) (628) - - (1,488) ,239 General Other 10,532 (48) (21) - - (415) ,048 Hydro 108,912 (4,464) (1,984) - (32,942) (4,291) ,231 Nuclear - San Onofre (Used & Useful) - (109) (48) (157) Nuclear - San Onofre (Retired) Nuclear - Palo Verde 80,491 (940) (418) - - (3,171) ,962 Nuclear Fuel - SONGS Nuclear Fuel - PV 40, ,927 SGRP Other Production 216,319 (3,516) (1,563) (9,189) (5,219) (8,523) ,309 Security Monitoring (DDSMS) 7,322 (158) (70) - - (288) - - 6,806 Stores/Lab/Miscellaneous 12, (480) ,712 Telecommunications 214,563 (3,831) (1,703) - - (8,454) ,575 Transmission 252,216 (16,419) (7,354) - (23,078) (13,047) ,318 T&D FERC Incentive 2,077,069 (10,104) (1,814) , ,110,564 SSCM Streetlights (COM) 38,824 (757) (337) - (9,725) (1,530) ,475 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 4,393,548 (72,771) (29,734) (9,189) (330,643) (43,097) - - 3,908,114 Amortization Cap Soft 196,629 (10,891) (4,840) (32,532) 148,366 Intangibles 19,879 (982) (436) 18,461 Land & Land Rights 57, ,289 Subtotal Amortization 273,797 (11,873) (5,276) (32,532) 224,116 Total Electric Depreciation & Amortization 4,667,345 (84,644) (35,010) (9,189) (330,643) (43,097) - (32,532) 4,132,230 CIAC - 79,084-79,084 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 4,667,345 (84,644) (35,010) (9,189) (330,643) (43,097) 79,084 (32,532) 4,211,314

224 220 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2014 FEDERAL TAX ADDITIONS TABLE A FEDERAL TAX BASIS - ADDITIONS A15-1, 2 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (7 of of 15) Coal 25, (820) ,571 Computers 101,538 (1,476) (721) 99,341 Distribution 1,577,833 (29,207) (14,102) - (352,184) (50,049) - - 1,132,291 Furniture & Equipment 23,955 (26) (13) 23,916 General General Buildings 80,286 (2,009) (980) - - (2,592) ,705 General Other 5,303 (11) (5) - - (171) - - 5,116 Hydro 81,997 (3,158) (1,541) - (24,851) (2,647) ,800 Nuclear - San Onofre (Used & Useful) 9,072 (326) (159) - - (293) - - 8,294 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 29,625 (493) (240) - - (956) ,936 Nuclear Fuel - SONGS Nuclear Fuel - PV 41, ,617 SGRP Other Production 18,991 (752) (367) (400) (2,576) (613) ,283 Security Monitoring (DDSMS) 704 (1) (1) - - (23) Stores/Lab/Miscellaneous 13, (448) ,421 Telecommunications 103,790 (1,504) (734) - - (3,350) ,202 Transmission 1,097,871 (22,494) (8,254) - (109,575) 6, ,085 T&D FERC Incentive 82,093 (925) (125) - - 2, ,253 SSCM Streetlights (COM) 72,416 (1,149) (561) - (18,224) (2,338) ,144 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,366,351 (63,531) (27,803) (400) (507,410) (55,553) - - 2,711,654 Amortization Cap Soft 344,264 (13,737) (6,705) (32,674) 291,148 Intangibles 16,894 (874) (426) 15,594 Land & Land Rights 19, ,025 Subtotal Amortization 380,183 (14,611) (7,131) (32,674) 325,767 Total Electric Depreciation & Amortization 3,746,534 (78,142) (34,934) (400) (507,410) (55,553) - (32,674) 3,037,421 CIAC - 80,525-80,525 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,746,534 (78,142) (34,934) (400) (507,410) (55,553) 80,525 (32,674) 3,117,946

225 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2015 FEDERAL TAX ADDITIONS TABLE A15-1 A15-1, 3 of FEDERAL TAX BASIS - ADDITIONS REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (8 of of 15) Coal Computers 45, ,528 Distribution 1,684,502 (28,983) (17,114) - (397,802) (59,597) - - 1,181,006 Furniture & Equipment 92,532 (19) (11) 92,502 General General Buildings 94,881 (2,258) (1,334) - - (3,362) ,927 General Other 5, (189) - - 5,133 Hydro 72,106 (2,649) (1,565) - (21,827) (2,555) ,510 Nuclear - San Onofre (Used & Useful) 21, (758) ,632 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 30,076 (432) (256) - - (1,066) ,322 Nuclear Fuel - SONGS Nuclear Fuel - PV 43, ,971 SGRP Other Production 19,996 (528) (312) (159) (410) (708) ,879 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (500) ,625 Telecommunications 114,204 (2,189) (1,293) - - (4,046) ,676 Transmission 630,049 (18,240) (9,644) - (65,402) (4,688) ,075 T&D FERC Incentive 791,641 (6,540) (754) , ,526 SSCM Streetlights (COM) 74,607 (1,066) (630) - (18,793) (2,643) ,475 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,734,930 (62,904) (32,913) (159) (504,234) (59,933) - - 3,074,787 Amortization Cap Soft 160,690 (8,938) (5,281) (30,522) 115,949 Intangibles 11,063 (819) (484) 9,760 Land & Land Rights 49, ,022 Subtotal Amortization 220,775 (9,757) (5,765) (30,522) 174,731 Total Electric Depreciation & Amortization 3,955,705 (72,661) (38,678) (159) (504,234) (59,933) - (30,522) 3,249,518 CIAC - 82,264-82,264 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,955,705 (72,661) (38,678) (159) (504,234) (59,933) 82,264 (30,522) 3,331,782

226 222 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2016 FEDERAL TAX ADDITIONS TABLE A FEDERAL TAX BASIS - ADDITIONS A15-1, 4 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (9 of of 15) Coal Computers 57, ,953 Distribution 1,994,604 (23,292) (16,789) - (455,181) (51,172) - - 1,448,170 Furniture & Equipment 20,660 (16) (12) 20,632 General General Buildings 129,554 (1,119) (808) - - (3,336) ,291 General Other 7, (193) - - 7,295 Hydro 44,997 (2,908) (2,100) - (12,856) (1,159) ,974 Nuclear - San Onofre (Used & Useful) 9, (245) - - 9,283 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 29,211 (337) (243) - - (752) ,879 Nuclear Fuel - SONGS Nuclear Fuel - PV 46, ,320 SGRP Other Production 2,564 (47) (34) (62) (276) (66) - - 2,079 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (372) ,062 Telecommunications 121,270 (1,418) (1,024) - - (3,123) ,705 Transmission 563,983 (16,704) (9,127) - (55,555) (4,308) ,289 T&D FERC Incentive 44,163 (1,341) (268) - - 1, ,875 SSCM Streetlights (COM) 79,237 (863) (623) - (20,040) (2,040) ,671 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,165,966 (48,045) (31,028) (62) (543,908) (65,445) - - 2,477,478 Amortization Cap Soft 180,245 (9,633) (6,955) (34,805) 128,852 Intangibles 5,602 (700) (505) 4,397 Land & Land Rights 31, ,967 Subtotal Amortization 217,814 (10,333) (7,460) (34,805) 165,216 Total Electric Depreciation & Amortization 3,383,780 (58,378) (38,488) (62) (543,908) (65,445) - (34,805) 2,642,694 CIAC - 84,282-84,282 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,383,780 (58,378) (38,488) (62) (543,908) (65,445) 84,282 (34,805) 2,726,976

227 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2017 FEDERAL TAX ADDITIONS TABLE A FEDERAL TAX BASIS - ADDITIONS A15-1, 5 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (10 of of 15) Coal Computers 61, ,013 Distribution 1,839,754 (27,562) (12,199) - (444,651) (54,970) - - 1,300,372 Furniture & Equipment 22,829 (21) (9) 22,799 General General Buildings 105,742 (1,212) (537) - - (3,171) ,822 General Other 7, (220) - - 7,102 Hydro 169,168 (4,831) (2,142) - (52,146) (5,073) ,976 Nuclear - San Onofre (Used & Useful) 3, (117) - - 3,777 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 28,489 (405) (179) - - (854) ,051 Nuclear Fuel - SONGS Nuclear Fuel - PV 52, ,475 SGRP Other Production 12,906 (158) (70) (818) (213) (387) ,260 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (443) ,320 Telecommunications 118,327 (1,869) (829) - - (3,549) ,080 Transmission 650,632 (15,485) (5,421) - (59,315) (2,728) ,683 T&D FERC Incentive 73,858 (1,750) (400) - - 2, ,843 SSCM Streetlights (COM) 81,095 (1,093) (485) - (20,496) (2,432) ,589 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,242,267 (54,386) (22,271) (818) (576,821) (71,809) - - 2,516,162 Amortization Cap Soft 209,263 (15,635) (6,932) (29,217) 157,479 Intangibles 11,930 (916) (406) 10,608 Land & Land Rights Subtotal Amortization 221,193 (16,551) (7,338) (29,217) 168,087 Total Electric Depreciation & Amortization 3,463,460 (70,937) (29,609) (818) (576,821) (71,809) - (29,217) 2,684,249 CIAC - 86,349-86,349 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,463,460 (70,937) (29,609) (818) (576,821) (71,809) 86,349 (29,217) 2,770,598

228 224 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2013 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2013 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 6 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,552 (4,464) (1,984) 90,104 1,188,008 (26,495) (11,776) - (259,679) (46,807) ,251 12,601 (76) (34) 12, ,768 (1,413) (628) - - (1,488) ,239 10,532 (48) (21) - - (415) , ,912 (4,464) (1,984) - (32,942) (4,291) ,231 - (109) (48) (157) ,491 (940) (418) - - (3,171) , , , ,319 (3,516) (1,563) (9,189) (5,219) (8,523) ,309 7,322 (158) (70) - - (288) - - 6,806 12, (480) , ,563 (3,831) (1,703) - - (8,454) , ,978 (16,646) (7,399) - (28,432) (11,937) , ,824 (757) (337) - (9,725) (1,530) , ,367,989 (62,917) (27,965) (9,189) (335,997) (87,384) - - 1,844, ,682 (10,395) (4,620) (31,052) 141,615 19,879 (982) (436) 18,461 15, , ,874 (11,377) (5,056) (31,052) 175,389 2,590,863 (74,294) (33,021) (9,189) (335,997) (87,384) - (31,052) 2,019,926-79,084-79, ,590,863 (74,294) (33,021) (9,189) (335,997) (87,384) 79,084 (31,052) 2,099,010 1 of 15

229 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2014 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2014 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 7 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) 25, (820) , ,538 (1,476) (721) 99,341 1,562,907 (28,892) (14,102) - (352,184) (50,451) - - 1,117,278 23,955 (26) (13) 23, ,286 (2,009) (980) - - (2,592) ,705 5,303 (11) (5) - - (171) - - 5,116 81,997 (3,158) (1,541) - (24,851) (2,647) ,800 9,072 (326) (159) - - (293) - - 8, ,625 (493) (240) - - (956) , , , ,991 (752) (367) (400) (2,576) (613) , (1) (1) - - (23) , (448) , ,790 (1,504) (734) - - (3,350) , ,791 (14,655) (7,153) - (37,547) (12,550) , ,416 (1,149) (561) - (18,224) (2,338) , ,560,252 (54,452) (26,577) (400) (435,382) (77,252) - - 1,966, ,600 (13,112) (6,400) (31,187) 277,901 16,894 (874) (426) 15,594 17, , ,634 (13,986) (6,826) (31,187) 310,635 2,922,886 (68,438) (33,403) (400) (435,382) (77,252) - (31,187) 2,276,824-80,525-80, ,922,886 (68,438) (33,403) (400) (435,382) (77,252) 80,525 (31,187) 2,357,349 2 of 15

230 226 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2015 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2015 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 8 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) , ,528 1,683,090 (28,966) (17,114) - (397,802) (59,633) - - 1,179,575 92,532 (19) (11) 92, ,881 (2,258) (1,334) - - (3,362) ,927 5, (189) - - 5,133 72,106 (2,649) (1,565) - (21,827) (2,555) ,510 21, (758) , ,076 (432) (256) - - (1,066) , , , ,996 (528) (312) (159) (410) (708) , , (500) , ,204 (2,189) (1,293) - - (4,046) , ,575 (15,854) (9,367) - (34,141) (12,067) , ,607 (1,066) (630) - (18,793) (2,643) , ,652,403 (53,961) (31,882) (159) (472,973) (87,527) - - 2,005, ,379 (8,531) (5,041) (29,133) 110,674 11,063 (819) (484) 9,760 17, , ,347 (9,350) (5,525) (29,133) 138,339 2,834,750 (63,311) (37,407) (159) (472,973) (87,527) - (29,133) 2,144,240-82,264-82, ,834,750 (63,311) (37,407) (159) (472,973) (87,527) 82,264 (29,133) 2,226,504 3 of 15

231 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2016 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2016 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 9 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) , ,953 1,991,143 (23,252) (16,789) - (455,181) (51,275) - - 1,444,646 20,660 (16) (12) 20, ,554 (1,119) (808) - - (3,336) ,291 7, (193) - - 7,295 44,997 (2,908) (2,100) - (12,856) (1,159) ,974 9, (245) - - 9, ,211 (337) (243) - - (752) , , , ,564 (47) (34) (62) (276) (66) - - 2, , (372) , ,270 (1,418) (1,024) - - (3,123) , ,459 (11,066) (7,991) - (39,048) (9,797) , ,237 (863) (623) - (20,040) (2,040) , ,934,818 (41,026) (29,624) (62) (527,401) (72,358) - - 2,264, ,044 (9,195) (6,639) (33,221) 122,989 5,602 (700) (505) 4,397 31, , ,625 (9,895) (7,144) (33,221) 159,365 3,144,443 (50,921) (36,768) (62) (527,401) (72,358) - (33,221) 2,423,712-84,282-84, ,144,443 (50,921) (36,768) (62) (527,401) (72,358) 84,282 (33,221) 2,507,994 4 of 15

232 228 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2017 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2017 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 10 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) , ,013 1,836,261 (27,512) (12,199) - (444,651) (55,071) - - 1,296,828 22,829 (21) (9) 22, ,742 (1,212) (537) - - (3,171) ,822 7, (220) - - 7, ,168 (4,831) (2,142) - (52,146) (5,073) ,976 3, (117) - - 3, ,489 (405) (179) - - (854) , , , ,906 (158) (70) (818) (213) (387) , , (443) , ,327 (1,869) (829) - - (3,549) , ,622 (8,701) (3,858) - (34,327) (10,965) , ,095 (1,093) (485) - (20,496) (2,432) , ,879,906 (45,802) (20,308) (818) (551,833) (82,282) - - 2,178, ,742 (14,924) (6,617) (27,888) 150,313 11,930 (916) (406) 10, ,672 (15,840) (7,023) (27,888) 160,921 3,091,578 (61,642) (27,331) (818) (551,833) (82,282) - (27,888) 2,339,784-86,349-86, ,091,578 (61,642) (27,331) (818) (551,833) (82,282) 86,349 (27,888) 2,426,133 5 of 15

233 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2013 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2013 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 11 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) (748) (16) - - (741) (50,762) ,354 (1,110) - - (46,246) 2,077,069 (10,104) (1,814) , ,110, ,025,559 (9,854) (1,769) - 5,354 44, ,063,577 8,947 (496) (220) (1,480) 6, , ,976 50,923 (496) (220) (1,480) 48,727 2,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112, ,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112,304 1 of 15

234 230 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2014 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2014 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 12 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,926 (315) , ,080 (7,839) (1,101) - (72,028) 19, ,199 82,093 (925) (125) - - 2, , ,099 (9,079) (1,226) - (72,028) 21, ,465 15,664 (625) (305) (1,487) 13, , ,885 17,549 (625) (305) (1,487) 15, ,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760, ,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760,597 2 of 15

235 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2015 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2015 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 13 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,412 (17) , ,474 (2,386) (277) - (31,261) 7, , ,641 (6,540) (754) , , ,082,527 (8,943) (1,031) - (31,261) 27, ,068,886 7,311 (407) (240) (1,389) 5, , ,117 38,428 (407) (240) (1,389) 36,392 1,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105, ,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105,278 3 of 15

236 232 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2016 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2016 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 14 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,461 (40) , ,524 (5,638) (1,136) - (16,507) 5, ,732 44,163 (1,341) (268) - - 1, , ,148 (7,019) (1,404) - (16,507) 6, ,131 8,201 (438) (316) (1,584) 5, (12) - - (12) 8,189 (438) (316) (1,584) 5, ,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218, ,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218,982 4 of 15

237 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2017 FEDERAL TAX ADDITIONS TABLE A15-1 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2017 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 15 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,493 (50) , ,010 (6,784) (1,563) - (24,988) 8, ,912 73,858 (1,750) (400) - - 2, , ,361 (8,584) (1,963) - (24,988) 10, ,299 9,521 (711) (315) (1,329) 7, ,521 (711) (315) (1,329) 7, ,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344, ,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344,465 5 of 15

238 234 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2013 STATE TAX ADDITIONS TABLE A STATE TAX BASIS - ADDITIONS A15-1, 1 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A of of 15) Coal Computers 96,552 (4,464) (1,984) 90,104 Distribution 1,187,260 (26,472) (11,776) - (259,679) (46,823) ,510 Furniture & Equipment 12,601 (76) (34) 12,491 General General Buildings 37,768 (1,413) (628) - - (1,488) ,239 General Other 10,532 (48) (21) - - (415) ,048 Hydro 108,912 (4,464) (1,984) - (32,942) (4,291) ,231 Nuclear - San Onofre (Used & Useful) - (109) (48) (157) Nuclear - San Onofre (Retired) Nuclear - Palo Verde 80,491 (940) (418) - - (3,171) ,962 Nuclear Fuel - SONGS Nuclear Fuel - PV 40, ,927 SGRP Other Production 216,319 (3,516) (1,563) - (5,219) (8,523) ,498 Security Monitoring (DDSMS) 7,322 (158) (70) - - (288) - - 6,806 Stores/Lab/Miscellaneous 12, (480) ,712 Telecommunications 214,563 (3,831) (1,703) - - (8,454) ,575 Transmission 252,216 (16,419) (7,354) - (23,078) (13,047) ,318 T&D FERC Incentive 2,077,069 (10,104) (1,814) , ,110,564 SSCM Streetlights (COM) 38,824 (757) (337) - (9,725) (1,530) ,475 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 4,393,548 (72,771) (29,734) - (330,643) (43,097) - - 3,917,303 Amortization Cap Soft 196,629 (10,891) (4,840) (32,532) 148,366 Intangibles 19,879 (982) (436) 18,461 Land & Land Rights 57, ,289 Subtotal Amortization 273,797 (11,873) (5,276) (32,532) 224,116 Total Electric Depreciation & Amortization 4,667,345 (84,644) (35,010) - (330,643) (43,097) - (32,532) 4,141,419 CIAC - 79,084-79,084 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 4,667,345 (84,644) (35,010) - (330,643) (43,097) 79,084 (32,532) 4,220,503

239 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2014 STATE TAX ADDITIONS TABLE A STATE TAX BASIS - ADDITIONS A15-1, 2 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS Depreciation: See Table A - Coal 25, (820) ,571 Computers 101,538 (1,476) (721) 99,341 Distribution 1,577,833 (29,207) (14,102) - (352,184) (50,049) - - 1,132,291 Furniture & Equipment 23,955 (26) (13) 23,916 General General Buildings 80,286 (2,009) (980) - - (2,592) ,705 General Other 5,303 (11) (5) - - (171) - - 5,116 Hydro 81,997 (3,158) (1,541) - (24,851) (2,647) ,800 Nuclear - San Onofre (Used & Useful) 9,072 (326) (159) - - (293) - - 8,294 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 29,625 (493) (240) - - (956) ,936 Nuclear Fuel - SONGS Nuclear Fuel - PV 41, ,617 SGRP Other Production 18,991 (752) (367) - (2,576) (613) ,683 Security Monitoring (DDSMS) 704 (1) (1) - - (23) Stores/Lab/Miscellaneous 13, (448) ,421 Telecommunications 103,790 (1,504) (734) - - (3,350) ,202 Transmission 1,097,871 (22,494) (8,254) - (109,575) 6, ,085 T&D FERC Incentive 82,093 (925) (125) - - 2, ,253 SSCM Streetlights (COM) 72,416 (1,149) (561) - (18,224) (2,338) ,144 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,366,351 (63,531) (27,803) - (507,410) (55,553) - - 2,712,054 Amortization Cap Soft 344,264 (13,737) (6,705) (32,674) 291,148 Intangibles 16,894 (874) (426) 15,594 Land & Land Rights 19, ,025 Subtotal Amortization 380,183 (14,611) (7,131) (32,674) 325,767 Total Electric Depreciation & Amortization 3,746,534 (78,142) (34,934) - (507,410) (55,553) - (32,674) 3,037,821 CIAC - 80,525-80,525 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,746,534 (78,142) (34,934) - (507,410) (55,553) 80,525 (32,674) 3,118,346

240 236 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2015 STATE TAX ADDITIONS TABLE A15-2 A15-1, 3 of STATE TAX BASIS - ADDITIONS REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A of of 15) Coal Computers 45, ,528 Distribution 1,684,502 (28,983) (17,114) - (397,802) (59,597) - - 1,181,006 Furniture & Equipment 92,532 (19) (11) 92,502 General General Buildings 94,881 (2,258) (1,334) - - (3,362) ,927 General Other 5, (189) - - 5,133 Hydro 72,106 (2,649) (1,565) - (21,827) (2,555) ,510 Nuclear - San Onofre (Used & Useful) 21, (758) ,632 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 30,076 (432) (256) - - (1,066) ,322 Nuclear Fuel - SONGS Nuclear Fuel - PV 43, ,971 SGRP Other Production 19,996 (528) (312) - (410) (708) ,038 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (500) ,625 Telecommunications 114,204 (2,189) (1,293) - - (4,046) ,676 Transmission 630,049 (18,240) (9,644) - (65,402) (4,688) ,075 T&D FERC Incentive 791,641 (6,540) (754) , ,526 SSCM Streetlights (COM) 74,607 (1,066) (630) - (18,793) (2,643) ,475 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,734,930 (62,904) (32,913) - (504,234) (59,933) - - 3,074,946 Amortization Cap Soft 160,690 (8,938) (5,281) (30,522) 115,949 Intangibles 11,063 (819) (484) 9,760 Land & Land Rights 49, ,022 Subtotal Amortization 220,775 (9,757) (5,765) (30,522) 174,731 Total Electric Depreciation & Amortization 3,955,705 (72,661) (38,678) - (504,234) (59,933) - (30,522) 3,249,677 CIAC - 82,264-82,264 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,955,705 (72,661) (38,678) - (504,234) (59,933) 82,264 (30,522) 3,331,941

241 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2016 STATE TAX ADDITIONS TABLE A STATE TAX BASIS - ADDITIONS A15-1, 4 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A of of 15) Coal Computers 57, ,953 Distribution 1,994,604 (23,292) (16,789) - (455,181) (51,172) - - 1,448,170 Furniture & Equipment 20,660 (16) (12) 20,632 General General Buildings 129,554 (1,119) (808) - - (3,336) ,291 General Other 7, (193) - - 7,295 Hydro 44,997 (2,908) (2,100) - (12,856) (1,159) ,974 Nuclear - San Onofre (Used & Useful) 9, (245) - - 9,283 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 29,211 (337) (243) - - (752) ,879 Nuclear Fuel - SONGS Nuclear Fuel - PV 46, ,320 SGRP Other Production 2,564 (47) (34) - (276) (66) - - 2,141 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (372) ,062 Telecommunications 121,270 (1,418) (1,024) - - (3,123) ,705 Transmission 563,983 (16,704) (9,127) - (55,555) (4,308) ,289 T&D FERC Incentive 44,163 (1,341) (268) - - 1, ,875 SSCM Streetlights (COM) 79,237 (863) (623) - (20,040) (2,040) ,671 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,165,966 (48,045) (31,028) - (543,908) (65,445) - - 2,477,540 Amortization Cap Soft 180,245 (9,633) (6,955) (34,805) 128,852 Intangibles 5,602 (700) (505) 4,397 Land & Land Rights 31, ,967 Subtotal Amortization 217,814 (10,333) (7,460) (34,805) 165,216 Total Electric Depreciation & Amortization 3,383,780 (58,378) (38,488) - (543,908) (65,445) - (34,805) 2,642,756 CIAC - 84,282-84,282 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,383,780 (58,378) (38,488) - (543,908) (65,445) 84,282 (34,805) 2,727,038

242 238 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2017 STATE TAX ADDITIONS TABLE A STATE TAX BASIS - ADDITIONS A15-1, 5 of 15 REF GROSS BOOK BASIS ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A of of 15) Coal Computers 61, ,013 Distribution 1,839,754 (27,562) (12,199) - (444,651) (54,970) - - 1,300,372 Furniture & Equipment 22,829 (21) (9) 22,799 General General Buildings 105,742 (1,212) (537) - - (3,171) ,822 General Other 7, (220) - - 7,102 Hydro 169,168 (4,831) (2,142) - (52,146) (5,073) ,976 Nuclear - San Onofre (Used & Useful) 3, (117) - - 3,777 Nuclear - San Onofre (Retired) Nuclear - Palo Verde 28,489 (405) (179) - - (854) ,051 Nuclear Fuel - SONGS Nuclear Fuel - PV 52, ,475 SGRP Other Production 12,906 (158) (70) - (213) (387) ,078 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (443) ,320 Telecommunications 118,327 (1,869) (829) - - (3,549) ,080 Transmission 650,632 (15,485) (5,421) - (59,315) (2,728) ,683 T&D FERC Incentive 73,858 (1,750) (400) - - 2, ,843 SSCM Streetlights (COM) 81,095 (1,093) (485) - (20,496) (2,432) ,589 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation 3,242,267 (54,386) (22,271) - (576,821) (71,809) - - 2,516,980 Amortization Cap Soft 209,263 (15,635) (6,932) (29,217) 157,479 Intangibles 11,930 (916) (406) 10,608 Land & Land Rights Subtotal Amortization 221,193 (16,551) (7,338) (29,217) 168,087 Total Electric Depreciation & Amortization 3,463,460 (70,937) (29,609) - (576,821) (71,809) - (29,217) 2,685,067 CIAC - 86,349-86,349 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 3,463,460 (70,937) (29,609) - (576,821) (71,809) 86,349 (29,217) 2,771,416

243 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2013 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2013 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 6 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,552 (4,464) (1,984) ,104 1,188,008 (26,495) (11,776) (259,679) (46,807) ,251 12,601 (76) (34) , ,768 (1,413) (628) - (1,488) ,239 10,532 (48) (21) - (415) , ,912 (4,464) (1,984) (32,942) (4,291) ,231 - (109) (48) (157) ,491 (940) (418) - (3,171) , ,927-40, ,319 (3,516) (1,563) (5,219) (8,523) ,498 7,322 (158) (70) - (288) - - 6,806 12, (480) , ,563 (3,831) (1,703) - (8,454) , ,978 (16,646) (7,399) (28,432) (11,937) , ,824 (757) (337) (9,725) (1,530) , ,367,989 (62,917) (27,965) - (335,997) (87,384) - - 1,853, ,682 (10,395) (4,620) (31,052) 141,615 19,879 (982) (436) ,461 15,313-15, ,874 (11,377) (5,056) (31,052) 175,389 2,590,863 (74,294) (33,021) - (335,997) (87,384) - (31,052) 2,029,115 79,084-79, ,590,863 (74,294) (33,021) - (335,997) (87,384) 79,084 (31,052) 2,108,199 1 of 15

244 240 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2014 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2014 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 7 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) 25, (820) , ,538 (1,476) (721) ,341 1,562,907 (28,892) (14,102) (352,184) (50,451) - - 1,117,278 23,955 (26) (13) , ,286 (2,009) (980) - (2,592) ,705 5,303 (11) (5) - (171) - - 5,116 81,997 (3,158) (1,541) (24,851) (2,647) ,800 9,072 (326) (159) - (293) - - 8, ,625 (493) (240) - (956) , ,617-41, ,991 (752) (367) (2,576) (613) , (1) (1) - (23) , (448) , ,790 (1,504) (734) - (3,350) , ,791 (14,655) (7,153) (37,547) (12,550) , ,416 (1,149) (561) (18,224) (2,338) , ,560,252 (54,452) (26,577) - (435,382) (77,252) - - 1,966, ,600 (13,112) (6,400) (31,187) 277,901 16,894 (874) (426) ,594 17,140-17, ,634 (13,986) (6,826) (31,187) 310,635 2,922,886 (68,438) (33,403) - (435,382) (77,252) - (31,187) 2,277,224 80,525-80, ,922,886 (68,438) (33,403) - (435,382) (77,252) 80,525 (31,187) 2,357,749 2 of 15

245 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2015 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2015 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 8 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,528-45,528 1,683,090 (28,966) (17,114) (397,802) (59,633) - - 1,179,575 92,532 (19) (11) , ,881 (2,258) (1,334) - (3,362) ,927 5, (189) - - 5,133 72,106 (2,649) (1,565) (21,827) (2,555) ,510 21, (758) , ,076 (432) (256) - (1,066) , ,971-43, ,996 (528) (312) (410) (708) , , (500) , ,204 (2,189) (1,293) - (4,046) , ,575 (15,854) (9,367) (34,141) (12,067) , ,607 (1,066) (630) (18,793) (2,643) , ,652,403 (53,961) (31,882) - (472,973) (87,527) - - 2,006, ,379 (8,531) (5,041) (29,133) 110,674 11,063 (819) (484) ,760 17,905-17, ,347 (9,350) (5,525) (29,133) 138,339 2,834,750 (63,311) (37,407) - (472,973) (87,527) - (29,133) 2,144,399 82,264-82, ,834,750 (63,311) (37,407) - (472,973) (87,527) 82,264 (29,133) 2,226,663 3 of 15

246 242 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2016 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2016 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 9 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,953-57,953 1,991,143 (23,252) (16,789) (455,181) (51,275) - - 1,444,646 20,660 (16) (12) , ,554 (1,119) (808) - (3,336) ,291 7, (193) - - 7,295 44,997 (2,908) (2,100) (12,856) (1,159) ,974 9, (245) - - 9, ,211 (337) (243) - (752) , ,320-46, ,564 (47) (34) (276) (66) - - 2, , (372) , ,270 (1,418) (1,024) - (3,123) , ,459 (11,066) (7,991) (39,048) (9,797) , ,237 (863) (623) (20,040) (2,040) , ,934,818 (41,026) (29,624) - (527,401) (72,358) - - 2,264, ,044 (9,195) (6,639) (33,221) 122,989 5,602 (700) (505) ,397 31,979-31, ,625 (9,895) (7,144) (33,221) 159,365 3,144,443 (50,921) (36,768) - (527,401) (72,358) - (33,221) 2,423,774 84,282-84, ,144,443 (50,921) (36,768) - (527,401) (72,358) 84,282 (33,221) 2,508,056 4 of 15

247 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2017 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF Y GROSS BOOK BASIS ADDITIONS 2017 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 10 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,013-61,013 1,836,261 (27,512) (12,199) (444,651) (55,071) - - 1,296,828 22,829 (21) (9) , ,742 (1,212) (537) - (3,171) ,822 7, (220) - - 7, ,168 (4,831) (2,142) (52,146) (5,073) ,976 3, (117) - - 3, ,489 (405) (179) - (854) , ,475-52, ,906 (158) (70) (213) (387) , , (443) , ,327 (1,869) (829) - (3,549) , ,622 (8,701) (3,858) (34,327) (10,965) , ,095 (1,093) (485) (20,496) (2,432) , ,879,906 (45,802) (20,308) - (551,833) (82,282) - - 2,179, ,742 (14,924) (6,617) (27,888) 150,313 11,930 (916) (406) , ,672 (15,840) (7,023) (27,888) 160,921 3,091,578 (61,642) (27,331) - (551,833) (82,282) - (27,888) 2,340,602 86,349-86, ,091,578 (61,642) (27,331) - (551,833) (82,282) 86,349 (27,888) 2,426,951 5 of 15

248 244 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2013 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2013 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 11 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) (748) (16) - - (741) (50,762) ,354 (1,110) - - (46,246) 2,077,069 (10,104) (1,814) - 45, ,110, ,025,559 (9,854) (1,769) - 5,354 44, ,063,577 8,947 (496) (220) (1,480) 6, ,976-41,976 50,923 (496) (220) (1,480) 48,727 2,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112, ,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112,304 1 of 15

249 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2014 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2014 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 12 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,926 (315) , ,080 (7,839) (1,101) (72,028) 19, ,199 82,093 (925) (125) - 2, , ,099 (9,079) (1,226) - (72,028) 21, ,465 15,664 (625) (305) (1,487) 13, ,885-1,885 17,549 (625) (305) (1,487) 15, ,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760, ,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760,597 2 of 15

250 246 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2015 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2015 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 13 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,412 (17) , ,474 (2,386) (277) (31,261) 7, , ,641 (6,540) (754) - 20, , ,082,527 (8,943) (1,031) - (31,261) 27, ,068,886 7,311 (407) (240) (1,389) 5, ,117-31,117 38,428 (407) (240) (1,389) 36,392 1,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105, ,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105,278 3 of 15

251 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2016 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2016 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 14 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,461 (40) , ,524 (5,638) (1,136) (16,507) 5, ,732 44,163 (1,341) (268) - 1, , ,148 (7,019) (1,404) - (16,507) 6, ,131 8,201 (438) (316) (1,584) 5, (12) - (12) 8,189 (438) (316) (1,584) 5, ,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218, ,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218,982 4 of 15

252 248 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2015 GRC Workpapers 2017 STATE TAX ADDITIONS TABLE A15-2 Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear - Palo Verde Nuclear Fuel - SONGS Nuclear Fuel - PV SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission T&D FERC Incentive SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization Total Electric Depreciation & Amortization CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization REF N GROSS BOOK BASIS ADDITIONS 2017 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS A15-1, 15 of 15 GROSS TAX BASIS ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) ,493 (50) , ,010 (6,784) (1,563) (24,988) 8, ,912 73,858 (1,750) (400) - 2, , ,361 (8,584) (1,963) - (24,988) 10, ,299 9,521 (711) (315) (1,329) 7, ,521 (711) (315) (1,329) 7, ,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344, ,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344,465 5 of 15

253 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY INVESTMENT TAX CREDIT AMORTIZATION SCHEDULES TABLE A16 (In Thousands) REF cap_tax_depr & DFIT ITC Amort ORIGINAL INVESTMENT EXISTING ASSETS MDR GROUP TAX CREDIT Unamortized Balance Adds Amort Unamortized Balance Adds Amort Unamortized Balance Adds Amort PRODUCTION & T&D Transmission Transmission 22,225 5, , , Distribution Distribution 128,736 27,317 3,138 24,179 3,025 21,154 2,911 ISO Transmission Transmission 21,242 4, , , Catalina Electric Other Production Other Steam Other Production San Onofre Nuclear - San Onofre Palo Verde Nuclear - Palo Verde 91,649 6, , , ,107 42, ,472 38, ,339 33, ,191 COMPETITION-TRANSITION-CHARGE (CTC) Mohave Coal 3, Four Corners Coal 25,740 2, , Hydro Hydro 30,019 18, , , TOTAL CTC RELATED 59,402 21, ,607 20, ,607 18, ,607 GENERAL: Transmission General (0) 0 Distribution General 4, (0) 0 Mohave General Four Corners General Other Steam General Hydro General Non Site Specific General General 8, , GLOBAL SETTLEMENT Nuclear Plant - SONGS Global Settlement 1, Nuclear Plant - PVNGS Global Settlement 3, T&D Plant Global Settlement Hydro Plant Global Settlement Steam Plant Global Settlement ,839 1, , TOTAL - EXISTING 344,229 65, ,164 59, ,012 53, ,864 FORECAST SOLAR Existing V2008-V ,441 81,385 13,935 4,517 90,803 4,473 86,330 4,855 SOLAR Other Production - Solar PV V , ,605 1,054 Other Production - Solar PV V Other Production - Solar PV V Other Production - Solar PV V Other Production - Solar PV V TOTAL - SOLAR 85,441 81,385 13,935 4,517 90,803 18,132 5, , ,932 FUEL CELL Other Production - Fuel Cell V Other Production - Fuel Cell V Other Production - Fuel Cell V Other Production - Fuel Cell V Other Production - Fuel Cell V TOTAL - FUEL CELL TOTAL - FORECAST , , ,102 GRAND TOTAL 429, ,983 13,935 10, ,237 18,378 11, , ,821 AVERAGE UNAMORTIZED BALANCE 148, ,913 AVERAGE UNAMORTIZED BALANCE (CTC RELATED) 20,975 19,368

254 250 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY INVESTMENT TAX CREDIT AMORTIZATION SCHEDULES TABLE A16 (In Thousands) EXISTING ASSETS MDR GROUP PRODUCTION & T&D Transmission Transmission Distribution Distribution ISO Transmission Transmission Catalina Electric Other Production Other Steam Other Production San Onofre Nuclear - San Onofre Palo Verde Nuclear - Palo Verde COMPETITION-TRANSITION-CHARGE (CTC) Mohave Coal Four Corners Coal Hydro Hydro TOTAL CTC RELATED GENERAL: Transmission General Distribution General Mohave General Four Corners General Other Steam General Hydro General Non Site Specific General General GLOBAL SETTLEMENT Nuclear Plant - SONGS Global Settlement Nuclear Plant - PVNGS Global Settlement T&D Plant Global Settlement Hydro Plant Global Settlement Steam Plant Global Settlement TOTAL - EXISTING FORECAST SOLAR Existing V2008-V2012 SOLAR Other Production - Solar PV V2013 Other Production - Solar PV V2014 Other Production - Solar PV V2015 Other Production - Solar PV V2016 Other Production - Solar PV V2017 TOTAL - SOLAR FUEL CELL Other Production - Fuel Cell V2013 Other Production - Fuel Cell V2014 Other Production - Fuel Cell V2015 Other Production - Fuel Cell V2016 Other Production - Fuel Cell V2017 TOTAL - FUEL CELL TOTAL - FORECAST GRAND TOTAL AVERAGE UNAMORTIZED BALANCE AVERAGE UNAMORTIZED BALANCE (CTC RELATED) Unamortized Balance Adds Amort Unamortized Balance Adds Amort Unamortized Balance Adds Amort Unamortized Balance 3, , , ,382 18,243 2,992 15,251 2,882 12,369 2,717 9,653 2, , , , , , , ,827 29, ,154 25, ,025 21, ,831 17, , , , ,086 16, , , ,119 (0) 0 (0) 0 (0) 0 (0) (0) 0 (0) 0 (0) 0 (0) , ,823 42, ,694 38, ,499 33,541 81,475 4,855 76,620 4,855 71,765 4,855 66,910 16,550 1,090 15,461 1,090 14,371 1,090 13, , , , ,002 93, ,016 87,226 1,637 6,069 82, , ,172 16, ,185 15,621 1,637 1,238 16, , , , , ,426 1,637 10, , , , , ,948 17,762 16,652 16,038 15,426

255 Workpaper Southern California Edison / 2015GRC A TABLE A-17 BOOK AVERAGE SERVICE LIFE * Line Book Life No. AGCC Description Office Furniture & Equipment Computers Security Monitoring Aircraft N/A N/A N/A N/A N/A N/A Communications Equipment Hydro Nuclear - SONGS Nuclear - PVNGS Four Corners Mohave Transmission Distribution Stores, Lab, Misc Other Production Mountainview Peakers Pebbly Beach Solar PV Fuel Cell Buildings * Remaining life is used for Generation Facilities

256 252 Workpaper Southern California Edison / 2015GRC A Southern California Edison FEDERAL Tax Depreciation Rates Table A18 REF cap_tax_depr & DFIT Tax Rate Tax Depreciation Rates CONSTANT - WITHOUT BONUS CONSTANT - WITH 50% BONUS YR.1 YR.2 YR.3 YR.4 YR.5 YR.6 YR.1 YR.2 YR.3 YR.4 YR.5 YR.6 FEDERAL RATES COMP, DATA, AIR, NF, SOLAR, FUEL CELL MACRS_ % % % % % 5.760% % % 9.600% 5.760% 5.760% 2.880% F&E MACRS_ % % % % 8.930% 8.920% % % 8.745% 6.245% 4.465% 4.460% FOUR CORNERS PROD MACRS_12 150DB 6.250% % % 8.973% 7.852% 7.327% % 5.860% 5.128% 4.487% 3.926% 3.664% NUKE, TELECOM, MTV EI, PKR MACRS_ % 9.500% 8.550% 7.700% 6.930% 6.230% % 4.750% 4.275% 3.850% 3.465% 3.115% ALL PROD EXCEPT NUKE, FC MACRS_ % 7.219% 6.677% 6.177% 5.713% 5.285% % 3.610% 3.339% 3.089% 2.857% 2.643% 50% MACRS20 & 50% MACRS15 HYBRID 15& % 8.360% 7.614% 6.939% 6.322% 5.758% % 4.180% 3.807% 3.469% 3.161% 2.879% BLDG, CAT COM MACRS_ % 2.564% 2.564% 2.564% 2.564% 2.564% 1.284% 2.564% 2.564% 2.564% 2.564% 2.564% MTV INTANGIBLE, HYDRO RELICENSING SL % 6.667% 6.667% 6.666% 6.667% 6.667% 3.333% 6.667% 6.667% 6.666% 6.667% 6.667% SMART METERS MACRS DB 7.500% % % % 8.739% 8.739% % 6.938% 5.897% 5.013% 4.370% 4.370% CAP SOFT SL % % % % % % % % 0.000% 0.000% MV, FC LAND RIGHTS SL % 2.381% 2.381% 2.381% 2.381% 2.381% 1.190% 2.381% 2.381% 2.381% 2.381% 2.381% T&D LAND RIGHTS SL % 2.222% 2.222% 2.222% 2.222% 2.222% 1.111% 2.222% 2.223% 2.222% 2.222% 2.222% HYDRO LAND RIGHTS SL % 1.333% 1.333% 1.333% 1.333% 1.333% 0.667% 1.333% 1.333% 1.334% 1.333% 1.333% FEE LAND, GENERAL ZERO 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% SMART METERS (COM) MACRS_ % % % % % 5.760% % % 9.600% 5.760% 5.760% 2.880% STREETLIGHTS (COM) MACRS_ % % % % 8.930% 8.920% % % 8.745% 6.245% 4.465% 4.460% AMT Tax Depreciation Rates FED AMT RATES - POST V1998 YEAR AIR, COMP, DATA, FUEL CELL, SOLAR AMT % % % % % 8.330% F&E AMT % % % % % % AMT 7 Q % % % % % % AMT 7 Q % % % % % % AMT % % % % 8.739% 8.739% AMT % % % 9.746% 8.354% 8.354% AMT % % % 8.973% 7.852% 7.327%

257 Workpaper Southern California Edison / 2015GRC A Southern California Edison STATE Tax Depreciation Rates Table A19 Tax Depreciation Rates REF cap_tax_depr & DFIT Tax Rate CONSTANT - WITHOUT BONUS YR.1 YR.2 YR.3 YR.4 YR.5 YR.6 STATE RATES COMP, DATA, AIR ADR_ % % % % 9.876% 9.876% F&E ADR_ % % % % 9.216% 7.373% NUKE, PKR ADR_ % 9.500% 8.550% 7.695% 6.926% 6.233% STEAM, OP, MTV OP ADR_ % 6.888% 6.396% 5.939% 5.515% 5.121% T&D, MTV EI. SMART METERS ADR_ % 6.445% 6.016% 5.615% 5.241% 4.892% TELECOM ADR_ % 7.986% 7.320% 6.710% 6.151% 5.639% BLDG, CAT COM ADR_ % 3.278% 3.169% 3.063% 2.961% 2.863% HYDRO ADR_ % 3.920% 3.763% 3.613% 3.468% 3.329% CAP SOFT SL % % % % SOLAR PV, FUEL CELL SL % % % % % % MV, FC LAND RIGHTS SL % 2.381% 2.381% 2.381% 2.381% 2.381% T&D LAND RIGHTS SL % 2.222% 2.222% 2.222% 2.222% 2.222% HYDRO LAND RIGHTS SL % 1.333% 1.333% 1.333% 1.333% 1.333% MTV INTANGIBLE, HYDRO RELICENSING SL % 6.667% 6.667% 6.666% 6.667% 6.667% FEE LAND, GENERAL ZERO 0.000% 0.000% 0.000% 0.000% 0.000% 0.000% SMART METERS (COM) ADR_ % % % % 9.876% 9.876% STREETLIGHTS (COM) ADR_ % % % % 9.294% 7.229% AMT Tax Depreciation Rates CAL AMT RATES YEAR NUCLEAR FUEL AMT % % % % % 8.330% AIR, DATA, COMPUTER AMT % % % % % % AMT % % % % % % F&E AMT % % % % 8.739% 8.739% AMT % % % 9.746% 8.354% 8.354% AMT % % % 8.973% 7.852% 7.327% AMT % % 9.618% 8.508% 7.526% 6.789% AMT % 8.678% 7.888% 7.171% 6.519% 5.926% NUCLEAR, PEAKER, AMT % 7.219% 6.677% 6.177% 5.713% 5.285% TELECOM, ESC TELECOM, MTV GEN AMT % 6.055% 5.676% 5.322% 4.989% 4.677% STEAM, OP, PEBBLY, MTV AMT % 5.214% 4.934% 4.670% 4.420% 4.183% T&D, SMART, STORES/LAB, AMT % 4.875% 4.631% 4.400% 4.180% 3.971% AMT % 4.194% 4.014% 3.842% 3.677% 3.520% BLDGS, CAT COM, ESC BLDGS AMT % 3.680% 3.542% 3.409% 3.281% 3.158% HYDRO AMT % 2.955% 2.866% 2.780% 2.697% 2.616% SL % 2.500% 2.500% 2.500% 2.500% 2.500% AMT % % % % % %

258 254 Workpaper Southern California Edison / 2015GRC A TABLE A20-1 FROM RO Model MDR-16: XVI.01 cap_tax_depr & DFIT.xlsb, Total Depr, Total Federal Depreciation R$10:R$112 - MDR GROUP T$10:T$ Depreciation: Coal (30,027) - - Computers 51,981 52,287 52,805 Distribution 468, , ,214 Furniture & Equipment 25,168 33,484 29,868 General 2,607 2,207 1,784 General Buildings 23,629 26,562 29,586 General Other 2,696 3,299 9,367 Hydro 21,204 22,400 25,987 Nuclear - Palo Verde 19,538 21,377 23,128 Nuclear - San Onofre (Used & Useful) 1,571 2,910 3,272 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 32,183 37,271 45,772 Nuclear Fuel - SONGS SGRP Other Production 50,345 47,102 45,962 Security Monitoring (DDSMS) 1,824 1, Stores/Lab/Miscellaneous 4,581 4,599 5,621 Telecommunications 47,265 51,634 52,023 Transmission 262, , ,435 Global Settlement (51,959) (46,088) (38,690) Repairs (6,592) (6,185) (6,205) SSCM (63,779) (59,315) (55,447) Streetlights (COM) 15,478 24,424 30,979 ESC - Smart Meters (COM) (5,083) (9,192) (9,220) T&D FERC Incentive 125, , ,321 Subtotal Depreciation 999,274 1,188,193 1,315,957 Amortization Cap Soft 266, , ,929 Intangibles 12,714 12,353 12,778 Land & Land Rights 5,716 7,418 6,662 Subtotal Amortization 285, , ,369 Total Electric Depreciation & Amortization 1,284,448 1,455,514 1,564,326 CIAC 54,793 58,725 62,463 Less Book Nuclear Fuel Amortization (42,774) (43,150) (45,318) Total Net of Book Amortization 1,296,467 1,471,088 1,581,470

259 Workpaper Southern California Edison / 2015GRC A TABLE A20-2 FROM RO MODEL MDR-16: XVI.01 cap_tax_depr & DFIT.xlsb, Total Depr, Total State Depreciation BB$10:BB$112 - MDR Group Depreciation: Coal 1, Computers 94,019 81,624 75,277 Distribution 627, , ,659 Furniture & Equipment 27,182 33,763 31,417 General 5,243 4,394 3,666 General Buildings 25,430 28,365 31,406 General Other Hydro 22,825 23,470 25,303 Nuclear - Palo Verde 27,012 26,773 26,846 Nuclear - San Onofre (Used & Useful) 1,806 3,121 3,462 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 42,254 43,219 45,798 Nuclear Fuel - SONGS SGRP Other Production 109,120 82,931 59,505 Security Monitoring (DDSMS) 3,139 2,297 1,835 Stores/Lab/Miscellaneous 4,434 5,062 5,671 Telecommunications 57,511 61,773 66,407 Transmission 305, , ,885 Global Settlement (59,595) (57,398) (53,064) Repairs (28,641) (26,356) (24,486) SSCM (91,846) (83,923) (75,550) Streetlights (COM) 19,692 27,221 33,645 ESC - Smart Meters (COM) T&D FERC Incentive 159, , ,979 Subtotal Depreciation 1,354,094 1,422,013 1,475,782 Amortization Cap Soft 196, , ,372 Intangibles 12,726 12,358 12,776 Land & Land Rights 5,776 7,478 6,722 Subtotal Amortization 215, , ,870 Total Electric Depreciation & Amortization 1,569,367 1,623,751 1,651,652 CIAC 60,182 62,016 64,122 Less Book Nuclear Fuel Amortization (42,774) (43,150) (45,318) Total Net of Book Amortization 1,586,775 1,642,617 1,670,456

260 256 Workpaper Southern California Edison / 2015GRC A TABLE A20-3 FROM RO MODEL cap_tax_depr & DFIT.xlsb, MDR-16: XVI.03 RemovalCost, G$10:G$86 - Removal Costs I$10:I$86 MDR Group Coal Computers Distribution 355, , ,545 Furniture & Equipment General General Buildings General Other Hydro 8,282 8,932 6,827 Nuclear - Palo Verde 3,942 3,846 3,754 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear Fuel - PV Nuclear Fuel - SONGS SGRP Other Production Security Monitoring (DDSMS) Streetlights (COM) 15,079 14,879 15,398 Stores/Lab/Miscellaneous Telecommunications Transmission 52,809 58,007 43,926 T&D FERC Incentive 22,843 4,010 4,496 Total Removal Costs 458, , ,978

261 Workpaper Southern California Edison / 2015GRC A TABLE A20-4 FROM RO MODEL MDR-16: XVI.03 cap_tax_depr & DFIT.xlsb, SchM Repairs, Tax Repairs AI$10:AI$88 - MDR Group AK$10:AK$ Coal Computers Distribution 397, , ,948 Furniture & Equipment General General Buildings General Other Hydro 21,827 12,856 52,146 Nuclear - Palo Verde Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear Fuel - PV Nuclear Fuel - SONGS SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission 65,402 55,556 59,316 SSCM Streetlights (COM) 18,793 20,040 20,496 ESC - Smart Meters (COM) T&D FERC Incentive Total Removal Costs 504, , ,117

262 258 Workpaper Southern California Edison / 2015GRC A TABLE A20-5 FROM TABLE A ACRS/MACRS & FULL NORMALIZATION ON EXISTING ACRS/MACRS & FULL NORMALIZATION ON FORECASTED DIT ARAM ADJUSTMENT ON EXISTING MDR-16: XVI.05a 2015 COST OF REMOVAL DIT DIT TRUE-UP TO BOOK RATES ON EXISTING DIT ON MISC/OTHER TOTAL DEFERRED INCOME TAX EXPENSE (BENEFIT) Depreciation: Coal (3,061) (17,181) 15-4,372 7 (15,848) Computers (15,240) (1,971) (62) - (16,122) (381) (33,776) Distribution (82,366) 39, ,328 (6,032) 51 6,149 Furniture & Equipment (2,373) 5,620 (23) - 1,423 (143) 4,504 General (3,616) ,645 3,626 3,655 General Buildings (16,539) 2,683 (1) - 14,959 (338) 764 General Other (1) 283 Hydro (2,579) 2, ,376 (1,740) (25) 1,680 Nuclear - San Onofre (Used & Useful) - (25) (25) Nuclear - San Onofre (Retired) - - Nuclear - Palo Verde (4,729) 1, ,358 5, ,428 Nuclear Fuel - SONGS - - Nuclear Fuel - PV (2,523) (1,184) (3,707) SGRP - - Other Production (7,711) , (2,824) Security Monitoring (DDSMS) (568) 3 (4) - (227) (22) (818) Stores/Lab/Miscellaneous (1,496) 635 (3) - (174) (31) (1,069) Telecommunications (7,805) 908 (14) - (5,216) (376) (12,503) Transmission (4,818) 36,279 (454) 8,635 (6,385) (2,090) 31,167 T&D FERC Incentive - 8,539-9, ,850 SSCM (27,542) (27,530) Streetlights (COM) (2,101) 7,068-2, ,337 ESC - Smart Meters (COM) (1,779) (1,779) Global Settlement (18,568) (15) (18,583) Repairs 7, ,113 Subtotal Depreciation (198,271) 85,710 (435) 80,397 (1,257) 324 (33,532) Amortization Cap Soft (4,266) 4, ,035-2,151 Intangibles 2,777 (157) - - (326) (1,425) 869 Land & Land Rights 90 (52) (1) - (14) (122) (99) Subtotal Amortization (1,399) 4,173 (1) - 1,695 (1,547) 2,921 Total Electric Depreciation & Amortization (199,670) 89,883 (436) 80, (1,223) (30,611) CIAC 17,838 (24,555) (151) - - (135) (7,003) Less Book Nuclear Fuel Amortization - - Total Net of Book Amortization (181,832) 65,328 (587) 80, (1,358) (37,614)

263 Workpaper Southern California Edison / 2015GRC A FROM TABLE A7-1 ACRS/MACRS & FULL NORMALIZATION ON EXISTING ACRS/MACRS & FULL NORMALIZATION ON FORECASTED DIT ARAM ADJUSTMENT ON EXISTING MDR-16: XVI.05a 2016 COST OF REMOVAL DIT DIT TRUE-UP TO BOOK RATES ON EXISTING DIT ON MISC/OTHER TOTAL DEFERRED INCOME TAX EXPENSE (BENEFIT) Depreciation: Coal (317) (3) (3) Computers (16,376) (4,612) (62) - (16,122) (298) (37,470) Distribution (87,233) 43, ,154 (6,032) 75 7,565 Furniture & Equipment (3,171) 8,373 (24) - 1,423 (105) 6,496 General (3,616) ,645 3,626 3,655 General Buildings (16,491) 2,417 (1) - 14,928 (338) 515 General Other (1) 241 Hydro (2,739) 2, ,641 (1,717) (24) 1,788 Nuclear - San Onofre (Used & Useful) - (599) (599) Nuclear - San Onofre (Retired) - - Nuclear - Palo Verde (4,822) 2, ,325 5, ,564 Nuclear Fuel - SONGS - - Nuclear Fuel - PV 19 (2,076) (2,057) SGRP - - Other Production (8,500) (664) , (4,763) Security Monitoring (DDSMS) (626) (124) (4) - (224) (19) (997) Stores/Lab/Miscellaneous (1,510) 273 (1) - (174) (26) (1,438) Telecommunications (8,908) (211) (20) - (5,208) (322) (14,669) Transmission (8,054) 33,557 (462) 11,697 (6,379) (2,057) 28,302 T&D FERC Incentive - 21,523-1, ,158 SSCM (25,529) (25,519) Streetlights (COM) (2,084) 9,017-2, ,271 ESC - Smart Meters (COM) (3,217) (3,217) Global Settlement (16,548) (17) (16,565) Repairs 7, (1) 7,258 Subtotal Depreciation (202,433) 115,310 (431) 77,806 (5,614) 879 (14,483) Amortization Cap Soft (3,339) 4, ,355 Intangibles 2,604 (216) - - (326) (1,432) 630 Land & Land Rights 344 (111) (1) - (14) (376) (158) Subtotal Amortization (391) 4,535 (1) (1,808) 2,827 Total Electric Depreciation & Amortization (202,824) 119,845 (432) 77,806 (5,122) (929) (11,656) CIAC 17,168 (21,311) (143) - - (128) (4,414) Less Book Nuclear Fuel Amortization - - Total Net of Book Amortization (185,656) 98,534 (575) 77,806 (5,122) (1,057) (16,070)

264 260 Workpaper Southern California Edison / 2015GRC A FROM TABLE A ACRS/MACRS & FULL NORMALIZATION ON EXISTING ACRS/MACRS & FULL NORMALIZATION ON FORECASTED DIT ARAM ADJUSTMENT ON EXISTING MDR-16: XVI.05a 2017 COST OF REMOVAL DIT DIT TRUE-UP TO BOOK RATES ON EXISTING DIT ON MISC/OTHER TOTAL DEFERRED INCOME TAX EXPENSE (BENEFIT) Depreciation: Coal (65) (2) (2) Computers (18,347) (6,937) (56) - (16,114) (177) (41,631) Distribution (94,060) 49, ,232 (6,049) 80 8,004 Furniture & Equipment (3,597) 7,156 (26) - 1,423 (80) 4,876 General (3,608) ,635 3,625 3,652 General Buildings (16,615) 2, ,008 (335) 232 General Other 28 2, (1) 2,079 Hydro (2,957) 4, ,782 (1,714) (17) 3,134 Nuclear - San Onofre (Used & Useful) - (952) (952) Nuclear - San Onofre (Retired) - - Nuclear - Palo Verde (4,849) 2,391-1,293 5,981-4,816 Nuclear Fuel - SONGS - - Nuclear Fuel - PV SGRP - - Other Production (9,277) (516) , (5,377) Security Monitoring (DDSMS) (761) (317) (4) - (224) (12) (1,318) Stores/Lab/Miscellaneous (1,511) (176) (26) (1,382) Telecommunications (9,584) (3,286) (23) - (5,184) (287) (18,364) Transmission (10,266) 42,950 (485) 10,231 (6,370) (2,496) 33,564 T&D FERC Incentive - 16,990-1, ,823 SSCM (23,699) (23,690) Streetlights (COM) (2,268) 10,651-2, ,803 ESC - Smart Meters (COM) (3,227) (3,227) Global Settlement (13,978) (16) (13,994) Repairs 7,255 7,255 Subtotal Depreciation (211,378) 127,588 (437) 76,804 (5,514) 399 (12,538) Amortization Cap Soft (1,818) 3, (290) - 1,335 Intangibles 2,581 (327) - - (326) (1,433) 495 Land & Land Rights 123 (151) (1) - (14) (155) (198) Subtotal Amortization 886 2,965 (1) - (630) (1,588) 1,632 Total Electric Depreciation & Amortization (210,492) 130,553 (438) 76,804 (6,144) (1,189) (10,906) CIAC 16,543 (18,309) (134) - - (120) (2,020) Less Book Nuclear Fuel Amortization - - Total Net of Book Amortization (193,949) 112,244 (572) 76,804 (6,144) (1,309) (12,926)

265 Workpaper Southern California Edison / 2015GRC A TABLE A20-6 MDR-16: XVI.05b FROM TABLE A20-7 Investment Tax Credit Summary MDR Group Accumulated Deferred Income Tax - DR/(CR) ITC, BOY (146,570) (135,958) (125,370) Additions (317) (124) (1,637) Investment Tax Credit Flowed Through 10,929 10,712 10,570 Accumulated Deferred Income Tax - DR/(CR) ITC, EOY (135,958) (125,370) (116,437)

266 262 Workpaper Southern California Edison / 2015GRC A TABLE A20-7 MDR-16: XVI.05b FROM RO MODEL cap tax_depr & DFIT.xlsb, ITC Amort, $N$13:$N$71- $P$13:$P$71 Investment Tax Credit Unamortized Balance MDR Group 2014 Unamortized Balance 2015 Amortization 2015 Additions Coal (102) (102) - Distribution (18,243) (2,992) (15,251) General (0) - (0) Hydro (16,857) (591) (16,266) Nuclear - Palo Verde (4,890) (354) (4,535) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Other Production (22) (1) (21) Other Production - Fuel Cell (210) (25) - (185) Other Production - Solar PV (98,803) (6,002) (317) (93,118) Transmission (6,523) (807) (5,716) Global Settlement (921) (55) (866) Total ITC (146,570) (10,929) (317) (135,958)

267 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL cap tax_depr & DFIT.xlsb, ITC Amort, $R$13:$R$71- $S$13:$S$71 MDR-16: XVI.05b Investment Tax Credit Unamortized MDR Group 2015 Unamortized Balance 2016 Amortization 2016 Additions Balance Coal Distribution (15,251) (2,882) (12,369) General (0) - (0) Hydro (16,266) (591) (15,675) Nuclear - Palo Verde (4,535) (354) (4,181) Nuclear - San Onofre (Used & Useful) - - Nuclear - San Onofre (Retired) - - Other Production (21) (1) (20) Other Production - Fuel Cell (185) (25) - (160) Other Production - Solar PV (93,118) (6,016) (124) (87,226) Transmission (5,716) (788) (4,928) Global Settlement (866) (55) (810) Total ITC (135,958) (10,712) (124) (125,370)

268 264 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL cap tax_depr & DFIT.xlsb, ITC Amort, $U$13:$U$71- $V$13:$V$71 MDR-16: XVI.05b Investment Tax Credit Unamortized MDR Group 2016 Unamortized Balance 2017 Amortization 2017 Additions Balance Coal Distribution (12,369) (2,717) (9,653) General (0) - (0) Hydro (15,675) (590) (15,086) Nuclear - Palo Verde (4,181) (354) (3,827) Nuclear - San Onofre (Used & Useful) - - Nuclear - San Onofre (Retired) - - Other Production (20) (1) (19) Other Production - Fuel Cell (160) (25) - (136) Other Production - Solar PV (87,226) (6,069) (1,637) (82,794) Transmission (4,928) (759) (4,169) Global Settlement (810) (55) (755) Total ITC (125,370) (10,570) (1,637) (116,437)

269 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL TABLE A20-8 cap_tax_depr & DFIT.xlsb, MDR-16: XVI.07a ExistingAssets TaxDepr, Federal Tax Depreciation on Pre-1981 Assets BZ$10:BZ$107 - CB$10:CB$107 MDR Group Depreciation: Coal Computers Distribution Furniture & Equipment General General Buildings General Other Hydro Nuclear - Palo Verde Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear Fuel - PV Nuclear Fuel - SONGS SGRP Other Production Security Monitoring (DDSMS) Stores/Lab/Miscellaneous Telecommunications Transmission Global Settlement (56) (147) (39) Repairs SSCM Streetlights (COM) ESC - Smart Meters (COM) T&D FERC Incentive Subtotal Depreciation Amortization Cap Soft Intangibles Land & Land Rights Total Electric Depreciation & Amortization 1,052 1,

270 266 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL cap_tax_depr & TABLE A20-9 DFIT.xlsb, Bk Depr ExistAssets, MDR-16: XVI.07b X$149:X$223 - Z$149:Z$223 Book Depreciation on Existing Assets Post 1980 Vintages MDR Group Depreciation: Coal (3,174) (3,125) (2,922) Computers 103, , ,232 Distribution 592, , ,439 Furniture & Equipment 8,373 8,369 8,368 General General Buildings 22,370 22,349 22,530 General Other Hydro 24,425 24,056 24,031 Nuclear - Palo Verde 8,647 8,690 8,711 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear Fuel - PV Nuclear Fuel - SONGS SGRP Other Production 49,838 49,837 49,837 Security Monitoring (DDSMS) 3,116 3,118 3,118 Stores/Lab/Miscellaneous 6,030 6,029 6,020 Telecommunications 55,738 55,694 55,568 Transmission 202, , ,153 Global Settlement Repairs SSCM Streetlights (COM) ESC - Smart Meters (COM) T&D FERC Incentive Total Depreciation 1,072,786 1,072,030 1,073,086

271 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL cap_tax_depr & TABLE A20-10 DFIT.xlsb, Total ADIT, MDR-16: XVI.08 a&b $AK$10:$AK$126, $C$10:$C$126, $AL$10:$AL$126, $F$10:$F$126, Deferred Tax Information on Historical Plant $L$10:$L$126, $R$10:$R$126, $X$10:$X$126, $AD$10:$AD$126 Accum. Deferred Tax Deferred Tax Expense MDR Group Coal (1,922) (10,229) (8,307) (1,073) (1,311) (1,318) - - Computers (105,046) (113,300) (8,254) 20,115 25,477 31,744 32,797 34,638 Distribution (1,707,869) (1,818,463) (110,594) 86, , , , ,260 Furniture & Equipment (19,920) (28,766) (8,846) (1,674) (615) 1,093 1,852 2,254 General (3) (3,650) (3,649) (3,655) (3,654) (3,653) General Buildings (2,223) (7,442) (5,219) (712) (719) 1,918 1,901 1,942 General Other (65) (35) (30) (29) (27) Hydro (134,170) (144,024) (9,854) 3,507 3,665 7,720 8,120 7,471 Nuclear - Palo Verde (67,045) (71,011) (3,966) 4,845 5, Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear Fuel - PV (16,822) (16,719) 103 8,194 6,029 2,523 (19) (9) Nuclear Fuel - SONGS SGRP Other Production (186,407) (189,391) (2,984) 722 2,516 3,413 4,189 4,953 Security Monitoring (DDSMS) (4,313) (6,934) (2,621) Stores/Lab/Miscellaneous (5,600) (6,418) (818) 2,165 2,193 1,700 1,710 1,712 Telecommunications (38,749) (62,196) (23,447) 5,702 7,183 13,396 14,438 15,055 Transmission (795,270) (1,089,273) (294,003) (859) 17,823 21,926 28,184 29,360 Global Settlement (152,278) (125,822) 26,456 24,152 21,158 18,583 16,565 13,993 Repairs 192, ,767 (29,816) (6,667) (6,908) (7,112) (7,259) (7,255) SSCM (325,818) (335,022) (9,205) 33,311 30,036 27,530 25,519 23,690 Streetlights (COM) (26,268) (25,731) 537 2,641 4,177 4,471 4,422 4,687 ESC - Smart Meters (COM) (12,811) (14,832) (2,020) (536) (600) 1,779 3,217 3,227 T&D FERC Incentive ,631 1,302 9,312 1,634 1,833 (3,409,665) (3,902,187) (492,522) 196, , , , ,290 Cap Soft (17,425) (15,369) 2, ,231 2,506 2,107 Intangibles (9,956) (11,084) (1,128) (635) (557) (432) (266) (244) Land & Land Rights (628) (599) (28,009) (27,052) 956 (158) 462 1,845 2,286 1,909 (3,437,674) (3,929,240) (491,566) 196, , , , ,199 CIAC 232, ,144 (4,720) (19,418) (18,497) (17,703) (17,040) (16,423) South Georgia Total (3,204,810) (3,701,095) (496,286) 177, , , , ,776

272 268 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL cap_tax_depr TABLE A20-11 & DFIT.xlsb, ITC Amort, MDR-16: XVI.08 c $E$13:$E$65 - $W$13:$W$65 Deferred Investment Tax Credit MDR Group Coal (407) (305) (203) (102) Distribution (27,317) (24,179) (21,154) (18,243) (15,251) (12,369) (9,653) General (19) (0) (0) (0) (0) (0) (0) Hydro (18,728) (18,104) (17,480) (16,857) (16,266) (15,675) (15,086) Nuclear - Palo Verde (6,260) (5,803) (5,346) (4,890) (4,535) (4,181) (3,827) Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Other Production (27) (25) (24) (22) (21) (20) (19) Transmission (9,077) (8,201) (7,345) (6,523) (5,716) (4,928) (4,169) Global Settlement (1,118) (1,053) (987) (921) (866) (810) (755) Other Production - Solar PV (81,385) (90,803) (86,330) (81,475) (76,620) (71,765) (66,910) Recorded Plant (144,338) (148,474) (138,870) (129,032) (119,275) (109,749) (100,417) Other Production - Fuel Cell - - (234) (210) (185) (160) (136) Other Production - Solar PV - - (17,605) (17,328) (16,498) (15,461) (15,884) Forecast Plant - - (17,839) (17,538) (16,683) (15,621) (16,020) Total (144,338) (148,474) (156,709) (146,570) (135,958) (125,370) (116,437)

273 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL cap_tax_depr TABLE A20-12 & DFIT.xlsb, Cap Adds, MDR-16: XVI.09 FO$10:FO$101 - FS$10:FS$101 Federal Book to Tax Adjustments Summary MDR Group Coal (0) (820) Computers (6,448) (2,197) Distribution (344,750) (445,542) (503,496) (546,434) (539,382) Furniture & Equipment (110) (39) (30) (28) (31) General General Buildings (3,529) (5,581) (6,954) (5,263) (4,921) General Other (485) (187) (189) (193) (220) Hydro (43,681) (32,197) (28,596) (19,023) (64,192) Nuclear - Palo Verde (4,529) (1,689) (1,754) (1,332) (1,439) Nuclear - San Onofre (Used & Useful) (157) (778) (758) (245) (117) Nuclear - San Onofre (Retired) Nuclear Fuel - PV Nuclear Fuel - SONGS SGRP Other Production (28,010) (4,708) (2,117) (486) (1,646) Security Monitoring (DDSMS) (517) (25) (0) - - Stores/Lab/Miscellaneous (480) (448) (500) (372) (443) Telecommunications (13,987) (5,589) (7,528) (5,565) (6,247) Transmission (59,898) (133,788) (97,973) (85,696) (82,950) Global Settlement Repairs Cap Soft (48,264) (53,115) (44,741) (51,393) (51,786) Intangibles (1,418) (1,300) (1,303) (1,205) (1,322) Land & Land Rights CIAC 79,084 80,525 82,264 84,282 86,349 South Georgia SSCM Streetlights (COM) (12,349) (22,272) (23,132) (23,566) (24,505) ESC - Smart Meters (COM) T&D FERC Incentive 33,494 1,160 12,884 (289) (15) (456,034) (628,589) (623,923) (656,807) (692,865)

274 270 Workpaper Southern California Edison / 2015GRC A SEE TABLE A15-1 TABLE A20-13 MDR-16: XVI.09 Federal Book to Tax Adjustments 2013 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal (0) - - (0) 0 Computers 96,552 (4,464) (1,984) (6,448) 90,103 Distribution 1,187,260 (26,472) (11,776) (46,823) (259,679) - (344,750) 842,510 Furniture & Equipment 12,601 (76) (34) (110) 12,491 General General Buildings 37,768 (1,413) (628) (1,488) - - (3,529) 34,240 General Other 10,532 (48) (21) (415) - - (485) 10,047 Hydro 108,912 (4,464) (1,984) (4,291) (32,942) - (43,681) 65,230 Nuclear - Palo Verde 80,491 (940) (418) (3,171) - - (4,529) 75,962 Nuclear - San Onofre (Used & Useful) - (109) (48) (157) (157) Nuclear - San Onofre (Retired) Nuclear Fuel - PV 40,927-40,927 Nuclear Fuel - SONGS SGRP Other Production 216,319 (3,516) (1,563) (8,523) (5,219) (9,189) (28,010) 188,310 Security Monitoring (DDSMS) 7,322 (158) (70) (288) - - (517) 6,805 Stores/Lab/Miscellaneous 12,192 (0) (0) (480) - - (480) 11,712 Telecommunications 214,563 (3,831) (1,703) (8,454) - - (13,987) 200,576 Transmission 252,216 (16,419) (7,354) (13,047) (23,078) - (59,898) 192,318 Global Settlement Repairs Cap Soft 196,628 (10,891) (4,841) - - (32,533) (48,264) 148,364 Intangibles 19,879 (982) (436) (1,418) 18,461 Land & Land Rights 57,289-57,289 CIAC 79,084 79,084 79,084 South Georgia SSCM Streetlights (COM) 38,824 (757) (337) (1,530) (9,725) - (12,349) 26,476 ESC - Smart Meters (COM) T&D FERC Incentive 2,077,069 (10,104) (1,814) 45, ,494 2,110,563 Tax Basis Additions 4,667,345 (84,644) (35,010) (43,097) (330,644) 37,362 (456,034) 4,211,311

275 Workpaper Southern California Edison / 2015GRC A SEE TABLE A15-1 MDR-16: XVI.09 Federal Book to Tax Adjustments 2014 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal 25, (820) - - (820) 24,571 Computers 101,538 (1,476) (721) (2,197) 99,341 Distribution 1,577,832 (29,207) (14,102) (50,049) (352,184) - (445,542) 1,132,290 Furniture & Equipment 23,955 (26) (13) (39) 23,916 General General Buildings 80,286 (2,009) (980) (2,592) - - (5,581) 74,705 General Other 5,303 (11) (5) (171) - - (187) 5,116 Hydro 81,997 (3,158) (1,541) (2,647) (24,851) - (32,197) 49,799 Nuclear - Palo Verde 29,625 (493) (240) (956) - - (1,689) 27,936 Nuclear - San Onofre (Used & Useful) 9,072 (326) (159) (293) - - (778) 8,293 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 41,617-41,617 Nuclear Fuel - SONGS SGRP Other Production 18,991 (752) (367) (613) (2,576) (400) (4,708) 14,283 Security Monitoring (DDSMS) 704 (1) (1) (23) - - (25) 679 Stores/Lab/Miscellaneous 13, (448) - - (448) 13,421 Telecommunications 103,790 (1,504) (734) (3,350) - - (5,589) 98,202 Transmission 1,097,871 (22,494) (8,254) 6,537 (109,576) - (133,788) 964,083 Global Settlement Repairs Cap Soft 344,264 (13,737) (6,705) - - (32,673) (53,115) 291,149 Intangibles 16,894 (874) (426) (1,300) 15,594 Land & Land Rights 19,025-19,025 CIAC 80,525 80,525 80,525 South Georgia SSCM Streetlights (COM) 72,416 (1,149) (561) (2,338) (18,224) - (22,272) 50,144 ESC - Smart Meters (COM) T&D FERC Incentive 82,093 (925) (125) 2, ,160 83,253 Tax Basis Additions 3,746,532 (78,142) (34,935) (55,552) (507,411) 47,451 (628,589) 3,117,943

276 272 Workpaper Southern California Edison / 2015GRC A SEE TABLE A15-1 MDR-16: XVI.09 Federal Book to Tax Adjustments 2015 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal Computers 45,528-45,528 Distribution 1,684,502 (28,983) (17,114) (59,597) (397,802) - (503,496) 1,181,006 Furniture & Equipment 92,532 (19) (11) (30) 92,502 General General Buildings 94,881 (2,258) (1,334) (3,362) - - (6,954) 87,926 General Other 5, (189) - - (189) 5,133 Hydro 72,106 (2,649) (1,565) (2,555) (21,827) - (28,596) 43,510 Nuclear - Palo Verde 30,076 (432) (256) (1,066) - - (1,754) 28,322 Nuclear - San Onofre (Used & Useful) 21, (758) - - (758) 20,632 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 43,971-43,971 Nuclear Fuel - SONGS SGRP Other Production 19,996 (528) (312) (708) (410) (159) (2,117) 17,879 Security Monitoring (DDSMS) 0 (0) (0) (0) - - (0) 0 Stores/Lab/Miscellaneous 14, (500) - - (500) 13,624 Telecommunications 114,204 (2,189) (1,293) (4,046) - - (7,528) 106,676 Transmission 630,050 (18,239) (9,644) (4,688) (65,402) - (97,973) 532,076 Global Settlement Repairs Cap Soft 160,690 (8,938) (5,281) - - (30,522) (44,741) 115,950 Intangibles 11,063 (819) (484) (1,303) 9,760 Land & Land Rights 49,023-49,023 CIAC 82,264 82,264 82,264 South Georgia SSCM Streetlights (COM) 74,607 (1,066) (630) (2,643) (18,793) - (23,132) 51,474 ESC - Smart Meters (COM) T&D FERC Incentive 791,641 (6,540) (754) 20, , ,525 Tax Basis Additions 3,955,705 (72,660) (38,678) (59,934) (504,234) 51,583 (623,923) 3,331,782

277 Workpaper Southern California Edison / 2015GRC A SEE TABLE A15-1 MDR-16: XVI.09 Federal Book to Tax Adjustments 2016 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal Computers 57,953-57,953 Distribution 1,994,604 (23,292) (16,789) (51,171) (455,181) - (546,434) 1,448,170 Furniture & Equipment 20,660 (16) (12) (28) 20,632 General General Buildings 129,554 (1,119) (808) (3,336) - - (5,263) 124,292 General Other 7, (193) - - (193) 7,295 Hydro 44,997 (2,908) (2,100) (1,159) (12,856) - (19,023) 25,973 Nuclear - Palo Verde 29,211 (337) (243) (752) - - (1,332) 27,878 Nuclear - San Onofre (Used & Useful) 9, (245) - - (245) 9,283 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 46,320-46,320 Nuclear Fuel - SONGS SGRP Other Production 2,564 (47) (34) (66) (276) (62) (486) 2,077 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (372) - - (372) 14,063 Telecommunications 121,270 (1,418) (1,024) (3,123) - - (5,565) 115,705 Transmission 563,983 (16,704) (9,127) (4,309) (55,556) - (85,696) 478,287 Global Settlement Repairs Cap Soft 180,245 (9,633) (6,956) - - (34,804) (51,393) 128,852 Intangibles 5,602 (700) (505) (1,205) 4,397 Land & Land Rights 31,967-31,967 CIAC 84,282 84,282 84,282 South Georgia SSCM Streetlights (COM) 79,237 (863) (623) (2,040) (20,040) - (23,566) 55,670 ESC - Smart Meters (COM) T&D FERC Incentive 44,163 (1,341) (268) 1, (289) 43,874 Tax Basis Additions 3,383,779 (58,379) (38,489) (65,445) (543,910) 49,416 (656,807) 2,726,972

278 274 Workpaper Southern California Edison / 2015GRC A SEE TABLE A15-1 MDR-16: XVI.09 Federal Book to Tax Adjustments 2017 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal Computers 61,013-61,013 Distribution 1,839,755 (27,562) (12,199) (54,970) (444,651) - (539,382) 1,300,373 Furniture & Equipment 22,829 (21) (9) (31) 22,798 General General Buildings 105,742 (1,212) (537) (3,171) - - (4,921) 100,822 General Other 7, (220) - - (220) 7,102 Hydro 169,168 (4,831) (2,142) (5,073) (52,146) - (64,192) 104,976 Nuclear - Palo Verde 28,489 (405) (179) (854) - - (1,439) 27,050 Nuclear - San Onofre (Used & Useful) 3, (117) - - (117) 3,777 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 52,475-52,475 Nuclear Fuel - SONGS SGRP Other Production 12,906 (158) (70) (387) (213) (818) (1,646) 11,260 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (443) - - (443) 14,320 Telecommunications 118,327 (1,869) (829) (3,549) - - (6,247) 112,080 Transmission 650,632 (15,485) (5,421) (2,728) (59,316) - (82,950) 567,682 Global Settlement Repairs Cap Soft 209,263 (15,635) (6,933) - - (29,218) (51,786) 157,478 Intangibles 11,930 (916) (406) (1,322) 10,608 Land & Land Rights CIAC 86,349 86,349 86,349 South Georgia SSCM Streetlights (COM) 81,095 (1,093) (485) (2,432) (20,496) - (24,505) 56,590 ESC - Smart Meters (COM) T&D FERC Incentive 73,858 (1,750) (400) 2, (15) 73,843 Tax Basis Additions 3,463,461 (70,937) (29,611) (71,809) (576,821) 56,313 (692,865) 2,770,596

279 Workpaper Southern California Edison / 2015GRC A TABLE A20-14 MDR-16: XVI.10 FROM RO MODEL cap_tax_depr & DFIT.xlsb, Tax Rates, C53 - G53 State Tax Depreciation Rates MDR Group Coal ADR_ % 6.888% 6.396% 5.939% 5.515% Computers ADR_ % % % % 9.876% Distribution ADR_ % 6.445% 6.016% 5.615% 5.241% Furniture & Equipment ADR_ % % % % 9.216% General ADR_ % 7.986% 7.320% 6.710% 6.151% General Buildings ADR_ % 3.278% 3.169% 3.063% 2.961% General Other ZERO 0.000% 0.000% 0.000% 0.000% 0.000% Hydro ADR_ % 3.920% 3.763% 3.613% 3.468% Nuclear - Palo Verde ADR_ % 9.500% 8.550% 7.695% 6.926% Nuclear - San Onofre (Used & Useful) ADR_ % 9.500% 8.550% 7.695% 6.926% Nuclear - San Onofre (Retired) % 0.000% 0.000% 0.000% 0.000% Nuclear Fuel - PV MACRS_ % % % % % Nuclear Fuel - SONGS MACRS_ % % % % % SGRP ADR_ % 9.500% 8.550% 7.695% 6.926% Telecommunications ADR_ % 7.986% 7.320% 6.710% 6.151% Transmission ADR_ % 6.445% 6.016% 5.615% 5.241% Security Monitoring (DDSMS) ADR_ % % % % 9.876% Stores/Lab/Miscellaneous ADR_ % 6.445% 6.016% 5.615% 5.241% Cap Soft SL % % % % 0.000% CIAC ADR_ % 6.445% 6.016% 5.615% 5.241% Other Production ADR_ % 6.888% 6.396% 5.939% 5.515% Other Production Fuel Cell SL % % % % % Other Production Mountainview ADR_ % 6.888% 6.396% 5.939% 5.515% Other Production Peakers ADR_ % 9.500% 8.550% 7.695% 6.926% Other Production Solar PV SL % % % % % Intangibles Cap Soft SL % % % % 0.000% Intangibles Relicensing SL % 6.667% 6.667% 6.666% 6.667% Land & Land Rights - Coal SL % 2.381% 2.381% 2.381% 2.381% Land & Land Rights - Distribution SL % 2.222% 2.222% 2.222% 2.222% Land & Land Rights - Hydro SL % 1.333% 1.333% 1.333% 1.333% Land & Land Rights - Transmission SL % 2.222% 2.222% 2.222% 2.222% Streetlights (COM) ADR_ % % % % 9.294% ESC - Smart Meters (COM) ADR_ % % % % 9.876% T&D FERC Incentive ADR_ % 6.445% 6.016% 5.615% 5.241%

280 276 Workpaper Southern California Edison / 2015GRC A FROM RO MODEL TABLE A20-15 cap_tax_depr & DFIT.xlsb, Total MDR-16: XVI.11 Depr, AP$10:AP$112 - AR$10:AR$112 State Tax Depreciation on Recorded Plant MDR Group Depreciation: Coal Computers 42,150 29,798 19,416 Distribution 464, , ,187 Furniture & Equipment 11,828 10,166 8,197 General 5,243 4,394 3,666 General Buildings 20,430 19,994 19,563 General Other Hydro 17,548 17,015 16,486 Nuclear - Palo Verde 16,447 14,455 13,013 Nuclear - San Onofre (Used & Useful) Nuclear - San Onofre (Retired) Nuclear Fuel - PV 12, Nuclear Fuel - SONGS SGRP Other Production 85,027 59,136 35,858 Security Monitoring (DDSMS) 1,690 1,332 1,079 Stores/Lab/Miscellaneous 2,410 2,250 2,100 Telecommunications 30,541 27,785 25,761 Transmission 214, , ,911 Global Settlement (59,595) (57,398) (53,064) Repairs (28,641) (26,356) (24,486) SSCM (91,846) (83,923) (75,550) Streetlights (COM) ESC - Smart Meters (COM) T&D FERC Incentive Subtotal Depreciation 744, , ,309 Amortization Cap Soft 30, Intangibles 10,130 9,290 9,209 Land & Land Rights 4,116 5,159 4,247 Subtotal Amortization 45,188 14,449 13,456 Total Electric Depreciation & Amortization 789, , ,765 CIAC 47,492 44,619 42,195 Total 837, , ,961

281 Workpaper Southern California Edison / 2015GRC A TABLE A20-16 BOOK AVERAGE SERVICE LIFE * MDR-16: XVI.12 - BOOK AVERAGE SERVICE LIFE Book Life AGCC Description Office Furniture & Equipm Computers Security Monitoring Aircraft N/A N/A N/A N/A N/A N/A Communications Equipm Hydro Nuclear - SONGS Nuclear - PVNGS Four Corners Mohave Transmission Distribution Stores, Lab, Misc Other Production Mountainview Peakers Pebbly Beach Solar PV Fuel Cell Buildings * Remaining life is used for Generation Facilities

282 278 Workpaper Southern California Edison / 2015GRC A TABLE A20-17 FROM RO MODEL MDR-16: XVI.09 cap_tax_depr & DFIT.xlsb, Cap Adds, FU$10:FU$101 - State Book to Tax Adjustments Summary FY$10:FY$101 MDR Group Coal (0) (820) Computers (6,448) (2,197) Distribution (344,750) (445,542) (503,496) (546,434) (539,382) Furniture & Equipment (110) (39) (30) (28) (31) General General Buildings (3,529) (5,581) (6,954) (5,263) (4,921) General Other (485) (187) (189) (193) (220) Hydro (43,681) (32,197) (28,596) (19,023) (64,192) Nuclear - Palo Verde (4,529) (1,689) (1,754) (1,332) (1,439) Nuclear - San Onofre (Used & Useful) (157) (778) (758) (245) (117) Nuclear - San Onofre (Retired) Nuclear Fuel - PV Nuclear Fuel - SONGS SGRP Other Production (18,821) (4,307) (1,958) (424) (827) Security Monitoring (DDSMS) (517) (25) (0) - - Stores/Lab/Miscellaneous (480) (448) (500) (372) (443) Telecommunications (13,987) (5,589) (7,528) (5,565) (6,247) Transmission (59,898) (133,788) (97,973) (85,696) (82,950) Global Settlement Repairs Cap Soft (48,264) (53,115) (44,741) (51,393) (51,786) Intangibles (1,418) (1,300) (1,303) (1,205) (1,322) Land & Land Rights CIAC 79,084 80,525 82,264 84,282 86,349 South Georgia SSCM Streetlights (COM) (12,349) (22,272) (23,132) (23,566) (24,505) ESC - Smart Meters (COM) T&D FERC Incentive 33,494 1,160 12,884 (289) (15) (446,845) (628,189) (623,765) (656,745) (692,047)

283 Workpaper Southern California Edison / 2015GRC A TABLE A20-18 MDR-16: XVI.09 SEE TABLE A14-2 State Book to Tax Adjustments 2013 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal (0) - - (0) 0 Computers 96,552 (4,464) (1,984) (6,448) 90,103 Distribution 1,187,260 (26,472) (11,776) (46,823) (259,679) - (344,750) 842,510 Furniture & Equipment 12,601 (76) (34) (110) 12,491 General General Buildings 37,768 (1,413) (628) (1,488) - - (3,529) 34,240 General Other 10,532 (48) (21) (415) - - (485) 10,047 Hydro 108,912 (4,464) (1,984) (4,291) (32,942) - (43,681) 65,230 Nuclear - Palo Verde 80,491 (940) (418) (3,171) - - (4,529) 75,962 Nuclear - San Onofre (Used & Useful) - (109) (48) (157) (157) Nuclear - San Onofre (Retired) Nuclear Fuel - PV 40,927-40,927 Nuclear Fuel - SONGS SGRP Other Production 216,319 (3,516) (1,563) (8,523) (5,219) - (18,821) 197,499 Security Monitoring (DDSMS) 7,322 (158) (70) (288) - - (517) 6,805 Stores/Lab/Miscellaneous 12,192 (0) (0) (480) - - (480) 11,712 Telecommunications 214,563 (3,831) (1,703) (8,454) - - (13,987) 200,576 Transmission 252,216 (16,419) (7,354) (13,047) (23,078) - (59,898) 192,318 Global Settlement Repairs Cap Soft 196,628 (10,891) (4,841) - - (32,533) (48,264) 148,364 Intangibles 19,879 (982) (436) (1,418) 18,461 Land & Land Rights 57,289-57,289 CIAC 79,084 79,084 79,084 South Georgia SSCM Streetlights (COM) 38,824 (757) (337) (1,530) (9,725) - (12,349) 26,476 ESC - Smart Meters (COM) T&D FERC Incentive 2,077,069 (10,104) (1,814) 45, ,494 2,110,563 Tax Basis Additions 4,667,345 (84,644) (35,010) (43,097) (330,644) 46,551 (446,845) 4,220,500

284 280 Workpaper Southern California Edison / 2015GRC A SEE TABLE A14-2 MDR-16: XVI.09 State Book to Tax Adjustments 2014 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal 25, (820) - - (820) 24,571 Computers 101,538 (1,476) (721) (2,197) 99,341 Distribution 1,577,832 (29,207) (14,102) (50,049) (352,184) - (445,542) 1,132,290 Furniture & Equipment 23,955 (26) (13) (39) 23,916 General General Buildings 80,286 (2,009) (980) (2,592) - - (5,581) 74,705 General Other 5,303 (11) (5) (171) - - (187) 5,116 Hydro 81,997 (3,158) (1,541) (2,647) (24,851) - (32,197) 49,799 Nuclear - Palo Verde 29,625 (493) (240) (956) - - (1,689) 27,936 Nuclear - San Onofre (Used & Useful) 9,072 (326) (159) (293) - - (778) 8,293 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 41,617-41,617 Nuclear Fuel - SONGS SGRP Other Production 18,991 (752) (367) (613) (2,576) - (4,307) 14,684 Security Monitoring (DDSMS) 704 (1) (1) (23) - - (25) 679 Stores/Lab/Miscellaneous 13, (448) - - (448) 13,421 Telecommunications 103,790 (1,504) (734) (3,350) - - (5,589) 98,202 Transmission 1,097,871 (22,494) (8,254) 6,537 (109,576) - (133,788) 964,083 Global Settlement Repairs Cap Soft 344,264 (13,737) (6,705) - - (32,673) (53,115) 291,149 Intangibles 16,894 (874) (426) (1,300) 15,594 Land & Land Rights 19,025-19,025 CIAC 80,525 80,525 80,525 South Georgia SSCM Streetlights (COM) 72,416 (1,149) (561) (2,338) (18,224) - (22,272) 50,144 ESC - Smart Meters (COM) T&D FERC Incentive 82,093 (925) (125) 2, ,160 83,253 Tax Basis Additions 3,746,532 (78,142) (34,935) (55,552) (507,411) 47,852 (628,189) 3,118,343

285 Workpaper Southern California Edison / 2015GRC A SEE TABLE A14-2 MDR-16: XVI.09 State Book to Tax Adjustments 2015 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal Computers 45,528-45,528 Distribution 1,684,502 (28,983) (17,114) (59,597) (397,802) - (503,496) 1,181,006 Furniture & Equipment 92,532 (19) (11) (30) 92,502 General General Buildings 94,881 (2,258) (1,334) (3,362) - - (6,954) 87,926 General Other 5, (189) - - (189) 5,133 Hydro 72,106 (2,649) (1,565) (2,555) (21,827) - (28,596) 43,510 Nuclear - Palo Verde 30,076 (432) (256) (1,066) - - (1,754) 28,322 Nuclear - San Onofre (Used & Useful) 21, (758) - - (758) 20,632 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 43,971-43,971 Nuclear Fuel - SONGS SGRP Other Production 19,996 (528) (312) (708) (410) - (1,958) 18,038 Security Monitoring (DDSMS) 0 (0) (0) (0) - - (0) 0 Stores/Lab/Miscellaneous 14, (500) - - (500) 13,624 Telecommunications 114,204 (2,189) (1,293) (4,046) - - (7,528) 106,676 Transmission 630,050 (18,239) (9,644) (4,688) (65,402) - (97,973) 532,076 Global Settlement Repairs Cap Soft 160,690 (8,938) (5,281) - - (30,522) (44,741) 115,950 Intangibles 11,063 (819) (484) (1,303) 9,760 Land & Land Rights 49,023-49,023 CIAC 82,264 82,264 82,264 South Georgia SSCM Streetlights (COM) 74,607 (1,066) (630) (2,643) (18,793) - (23,132) 51,474 ESC - Smart Meters (COM) T&D FERC Incentive 791,641 (6,540) (754) 20, , ,525 Tax Basis Additions 3,955,705 (72,660) (38,678) (59,934) (504,234) 51,742 (623,765) 3,331,940

286 282 Workpaper Southern California Edison / 2015GRC A SEE TABLE A14-2 MDR-16: XVI.09 State Book to Tax Adjustments 2016 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal Computers 57,953-57,953 Distribution 1,994,604 (23,292) (16,789) (51,171) (455,181) - (546,434) 1,448,170 Furniture & Equipment 20,660 (16) (12) (28) 20,632 General General Buildings 129,554 (1,119) (808) (3,336) - - (5,263) 124,292 General Other 7, (193) - - (193) 7,295 Hydro 44,997 (2,908) (2,100) (1,159) (12,856) - (19,023) 25,973 Nuclear - Palo Verde 29,211 (337) (243) (752) - - (1,332) 27,878 Nuclear - San Onofre (Used & Useful) 9, (245) - - (245) 9,283 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 46,320-46,320 Nuclear Fuel - SONGS SGRP Other Production 2,564 (47) (34) (66) (276) - (424) 2,139 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (372) - - (372) 14,063 Telecommunications 121,270 (1,418) (1,024) (3,123) - - (5,565) 115,705 Transmission 563,983 (16,704) (9,127) (4,309) (55,556) - (85,696) 478,287 Global Settlement Repairs Cap Soft 180,245 (9,633) (6,956) - - (34,804) (51,393) 128,852 Intangibles 5,602 (700) (505) (1,205) 4,397 Land & Land Rights 31,967-31,967 CIAC 84,282 84,282 84,282 South Georgia SSCM Streetlights (COM) 79,237 (863) (623) (2,040) (20,040) - (23,566) 55,670 ESC - Smart Meters (COM) T&D FERC Incentive 44,163 (1,341) (268) 1, (289) 43,874 Tax Basis Additions 3,383,779 (58,379) (38,489) (65,445) (543,910) 49,478 (656,745) 2,727,034

287 Workpaper Southern California Edison / 2015GRC A SEE TABLE A14-2 MDR-16: XVI.09 State Book to Tax Adjustments 2017 Other Adjustments Total Adjustments MDR Group Book Plant AFUDC Equity AFUDC Debt IRC 263A Repairs & PRA Coal Computers 61,013-61,013 Distribution 1,839,755 (27,562) (12,199) (54,970) (444,651) - (539,382) 1,300,373 Furniture & Equipment 22,829 (21) (9) (31) 22,798 General General Buildings 105,742 (1,212) (537) (3,171) - - (4,921) 100,822 General Other 7, (220) - - (220) 7,102 Hydro 169,168 (4,831) (2,142) (5,073) (52,146) - (64,192) 104,976 Nuclear - Palo Verde 28,489 (405) (179) (854) - - (1,439) 27,050 Nuclear - San Onofre (Used & Useful) 3, (117) - - (117) 3,777 Nuclear - San Onofre (Retired) Nuclear Fuel - PV 52,475-52,475 Nuclear Fuel - SONGS SGRP Other Production 12,906 (158) (70) (387) (213) - (827) 12,079 Security Monitoring (DDSMS) Stores/Lab/Miscellaneous 14, (443) - - (443) 14,320 Telecommunications 118,327 (1,869) (829) (3,549) - - (6,247) 112,080 Transmission 650,632 (15,485) (5,421) (2,728) (59,316) - (82,950) 567,682 Global Settlement Repairs Cap Soft 209,263 (15,635) (6,933) - - (29,218) (51,786) 157,478 Intangibles 11,930 (916) (406) (1,322) 10,608 Land & Land Rights CIAC 86,349 86,349 86,349 South Georgia SSCM Streetlights (COM) 81,095 (1,093) (485) (2,432) (20,496) - (24,505) 56,590 ESC - Smart Meters (COM) T&D FERC Incentive 73,858 (1,750) (400) 2, (15) 73,843 Tax Basis Additions 3,463,461 (70,937) (29,611) (71,809) (576,821) 57,131 (692,047) 2,771,415

288 284 Workpaper Southern California Edison / 2015GRC A TABLE B - 1 SUMMARY OF OTHER TAXES (nominal $000) Line Recorded Estimated No. ITEM Federal Insurance 2 Contribution Act (Table B - 2) 70,393 64,864 65,027 63,868 65,945 68,361 3 Federal Unemployment 4 Tax Act (Table B - 3) State Unemployment 6 Insurance (Table B - 4) 2,876 2,513 2,379 2,246 2,247 2,248 7 California Employment 8 Training Tax (Table B - 5) Miscellaneous Taxes (Table B - 6) (465) 4,628 4,797 4,928 5,069 5, Total ITC Amortization on CTC Property (725) (725) (725) (692) (591) (590) 11 Total Other Taxes 72,584 71,721 71,895 70,744 73,064 75,627 exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014

289 Workpaper Southern California Edison / 2015GRC A TABLE B - 2 FEDERAL INSURANCE CONTRIBUTIONS ACT TAXES (nominal $000) Line Recorded Estimated No. ITEM Maximum - OASDI (Table B -1.2) Tax Rate - OASDI (Table B-2.1) 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% 3 Taxable Wages - OASDI (Table B-2.1) 1,421,385 1,304,546 1,297,979 1,316,010 1,361,171 1,415,136 4 Tax - OASDI (Ln 2 x Ln 3) (Table B-2.1) 88,126 80,882 80,475 81,593 84,393 87,738 5 Maximum - HI N/A N/A N/A N/A N/A N/A 6 Tax Rate - HI (Table B-2.1) 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 7 Taxable Wages - HI (Table B-2.1) 1,714,849 1,602,346 1,648,501 1,689,642 1,734,480 1,780,574 8 Tax - HI (Ln 6 x Ln 7) (Table B-2.1) 24,865 23,234 23,903 24,500 25,150 25,818 9 Total FICA Tax (Ln 4 + Ln 8) (Table B-2.1) 112, , , , , , Capitalization Rate (Table B-2.1) 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 11 Amount Capitalized (Ln 9 x Ln 10) (Table B-4.1) 42,598 39,252 39,351 42,225 43,598 45, Amount Expensed (Ln 9 - Ln 11) (Table B-4.1) 70,393 64,864 65,027 63,868 65,945 68,361 exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014

290 286 Workpaper Southern California Edison / 2015GRC A TABLE B - 3 FEDERAL UNEMPLOYMENT TAX ACT TAXES (nominal $000) Line Recorded Estimated No. ITEM Tax Base (Table B-3.1)) Tax Rate (Table B-3.1) 0.60% 0.60% 0.60% 0.60% 0.60% 0.60% 3 Taxable Wages 115, ,124 95,724 93,533 93,571 93,609 4 Tax (Ln 2 x Ln 3) (Table B-3.1) Capitalization Rate (Table B-3.1) 37.70% 37.70% 37.70% 39.80% 39.80% 39.80% 6 Amount Capitalized (Ln 4 x Ln 5) (Table B-3.1) Amount Expensed (Ln 4 - Ln 6) (Table B-3.1) exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014

291 Workpaper Southern California Edison / 2015GRC A TABLE B - 4 STATE UNEMPLOYMENT INSURANCE TAXES (nominal $000) Line Recorded Estimated No. ITEM California 2 Tax Base - California (Table B-4.1) Tax Rate (Table B-4.1) 4.00% 4.00% 4.00% 4.00% 4.00% 4.00% 4 Taxable Wages (Table B-4.1) 115, ,825 95,441 93,256 93,294 93,332 5 CA SUI Tax (Ln 3 x Ln 4) (Table B-4.1) 4,615 4,033 3,818 3,730 3,732 3,733 6 Other States 7 Nevada SUI Tax Other States SUI Tax Total State Tax (Ln 5 + Ln 8) (Table B-4.1) 4,616 4,034 3,819 3,731 3,733 3, Capitalization Rate (Table B-4.1) 37.70% 37.70% 37.70% 39.80% 39.80% 39.80% 11 Amount Capitalized (Ln 10 x Ln 11)(Table B-4.1) 1,740 1,521 1,440 1,485 1,486 1, Amount Expensed (Ln 10 - Ln 12) (Table B-4.1) 2,876 2,513 2,379 2,246 2,247 2,248 exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014

292 288 Workpaper Southern California Edison / 2015GRC A TABLE B - 5 CALIFORNIA EMPLOYMENT TRAINING TAXES (nominal $000) Line Recorded Estimated No. ITEM Tax Base (Table B-5.1) Tax Rate (Table B-5.1) 0.10% 0.10% 0.10% 0.10% 0.10% 0.10% 3 Taxable Wages (Table B-5.1) 115, ,825 95,441 93,256 93,294 93,332 4 Tax (Ln 2 x Ln 3) (Table B-5.1) Capitalization Rate (Table B-5.1) 37.70% 37.70% 37.70% 39.80% 39.80% 39.80% 6 Amount Capitalized (Ln 4 x Ln 5) (Table B-5.1) Amount Expensed (Ln 4 - Ln 6) (Table B-5.1) exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014

293 Workpaper Southern California Edison / 2015GRC A TABLE B - 6 MISCELLANEOUS TAXES (nominal $000) Line Recorded Estimated No. ITEM Payroll Taxes (1,547) 3,359 3,438 3,525 3,619 3,715 2 Excise and Other State Taxes (Misc. Tax Exhibit) Local (Misc. Tax Exhibit) Hazardous Waste (Misc. Tax Exhibit) City Business Licenses (SCE-7, vol. 4, pt. 1) Total (465) 4,628 4,797 4,928 5,069 5,214 exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014

294 290 Workpaper Southern California Edison / 2015GRC A Wage Adjustment Percentage (to reconcile escalated wages to RP&A projected labor $s) The wage adjustment percentages computed for each estimated year, including the test year 2015, adjusts the labor base used to compute payroll taxes to match the projected labor amounts provided for in this GRC. Total wages 1,714,848,618 (per Corporate Payroll) Recorded Estimated Labor $ (from model) 1,067,249, ,094, ,996, ,626, ,626, ,626,773 Labor escalation (from model) 27,052,304 50,846,113 76,816, ,742, ,379,769 Total labor O&M expense 1,067,249, ,147,045 1,025,842,839 1,051,443,433 1,079,369,684 1,108,006,542 (x) Labor factor * Total labor 1,602,415,301 1,648,529,443 1,689,669,597 1,734,547,082 1,780,566,513 (/) Total Wages Computed 1,471,932,947 1,637,854,477 1,727,120,935 1,772,952,807 1,820,069,857 Wage adjustment % % % % % % * The labor factor was computed as consistent with the 2012 GRC. It is the ratio of 2012 taxable wages per Corporate Payroll ($1,714,848,618) to the 2012 GRC O&M labor amount after the removal of SONGS 2012 recorded wages of ($309,123,304). As consistent with major items creating the difference between the two amounts are (1) capitalized labor not included in the FERC Form 1 O&M labor amount, (2) labor charged to a clearing account and cleared as non-labor in the FERC Form 1 O&M section and (3) employee bonuses (e.g., dividend equivalents, option exercises and incentive awards). exp_pr_paytax.xlsb WageAdj% 4/8/2014

295 Workpaper Southern California Edison / 2015GRC A Employee Factor This schedule computes the percentage growth in employees. Year 2012 Employees per Rate Case ,437 Year 2013 Employees per Rate Case ,992 Employees per Rate Case ,437 Percentage Decrease Year 2014 Employees per Rate Case ,319 Employees per Rate Case ,437 Percentage Decrease Year 2015 Employees per Rate Case ,389 Employees per Rate Case ,437 Percentage Decrease Year 2016 Employees per Rate Case ,389 Employees per Rate Case ,437 Percentage Decrease Year 2017 Employees per Rate Case ,389 Employees per Rate Case ,437 Percentage Decrease exp_pr_paytax.xlsb Employees Escalation 4/8/2014

296 292 Workpaper Southern California Edison / 2015GRC A TABLE B SUMMARY OF WAGE BASE LIMITATION & EMPLOYEE COUNT (whole dollars) FICA Wage Base 110, , , , , ,500 3 Wages less than base 696,926, ,091, ,578, ,510, ,480, ,471, Wages greater than base 1,017,922, ,080,321, ,187,885, ,246,462, ,247,032, ,214,138, Total FICA Wages (Ln 3 + Ln 4) 1,714,848, ,834,412, ,994,464, ,092,972, ,148,512, ,205,610, No. of empl with wages less than base 11,205 11,282 11,172 11,172 11,437 11,950 7 No. of empl with wages greater than base 6,580 6,503 6,613 6,613 6,348 5,835 8 Total Employee Count (Ln 6 + Ln 7) 17,785 17,785 17,785 17,785 17,785 17,785 9 FUTA (SUI & ET) Wage Base 7,000 7,000 7,000 7,000 7,000 7, Wages less than base 1,892, ,845, ,860, ,822, ,814, ,769, Wages greater than base 1,712,956, ,832,567, ,992,604, ,091,150, ,146,698, ,203,840, Total FUTA Wages (Ln 10 + Ln 11) 1,714,848, ,834,412, ,994,464, ,092,972, ,148,512, ,205,610, No. of empl with wages less than base 1,523 1,510 1,506 1,494 1,486 1, No. of empl with wages greater than base 16,262 16,275 16,279 16,291 16,299 16, Total Employee Count (Ln 13 + Ln 14) 17,785 17,785 17,785 17,785 17,785 17, Average Number of Non CA Empl Average Number of CA Empl (Ln 15 - Ln 16) 17,736 17,736 17,736 17,736 17,736 17,736 Payroll Tax exp_pr_paytax.xlsb 4/8/2014

297 Workpaper Southern California Edison / 2015GRC A TABLE B FEDERAL INSURANCE CONTRIBUTIONS ACT TAXES (whole dollars) 1 FICA Tax Calculation Total Wages for those earning FICA Base or less 696,926, ,091, ,578, ,510, ,480, ,471, Number of Employees earning more than FICA Base 6,580 6,503 6,613 6,613 6,348 5,835 5 FICA Wage Base 110, , , , , ,500 6 Wages for those earning more than FICA Base (Ln 4 x Ln 5) 724,458, ,391, ,801, ,640, ,612, ,467, Subtotal (Ln 3 + Ln 6) 1,421,384, ,493,482, ,570,380, ,630,150, ,686,092, ,752,939, Employee Escalation Wage adjustment % % % % % % % 10 Taxable FICA Wages (Ln 7 x Ln 8 x Ln 9) 1,421,384, ,304,546, ,297,978, ,316,009, ,361,171, ,415,135, OASDI Tax Rate 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% 12 OASDI Tax (Ln 10 x Ln 11) 88,125, ,881, ,474, ,592, ,392, ,738, Total Taxable Wages before Adjustment 1,714,848, ,834,412, ,994,464, ,092,972, ,148,512, ,205,610, Employee Escalation Taxable Wages after Employee Escalation (Ln 13 x Ln 14) 1,714,848, ,471,932, ,637,854, ,727,120, ,772,952, ,820,069, Wage adjustment % % % % % % % 17 Taxable HIT Wages (Ln 15 x Ln 16) 1,714,848, ,602,346, ,648,500, ,689,642, ,734,479, ,780,574, HIT Tax Rate 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 19 HIT Expense (Ln 17 x Ln 18) 24,865, ,234, ,903, ,499, ,149, ,818, Total FICA Tax (Ln 12 + Ln 19) 112,991, ,115, ,377, ,092, ,542, ,556, Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 22 Total Capitalized (Ln 20 x Ln 21) 42,597, ,251, ,350, ,224, ,597, ,195, Total Expensed (Ln 20 - Ln 22) 70,393, ,864, ,027, ,867, ,944, ,361, Payroll Tax exp_pr_paytax.xlsb 4/8/2014

298 294 Workpaper Southern California Edison / 2015GRC A TABLE B FEDERAL UNEMPLOYMENT TAX ACT TAXES (whole dollars) 1 FUTA Tax Calculation Total Wages for those earning $7,000 or less 1,892, ,845, ,860, ,822, ,814, ,769, Number of Employees earning more than $7,000 16,262 16,275 16,279 16,291 16,299 16,312 5 FUTA Wage Base 7,000 7,000 7,000 7,000 7,000 7,000 6 Total Wages for those earning $7,000 or more (Ln 4 x Ln 5) 113,834, ,925, ,953, ,037, ,093, ,184, Subtotal (Ln 3 + Ln 6) 115,726, ,770, ,813, ,859, ,907, ,953, Employee Escalation Wage adjustment % % % % % % % 10 Taxable Wages (Ln 7 x Ln 8 x Ln 9) 115,726, ,124, ,724, ,532, ,571, ,608, Tax Rate 0.60% 0.60% 0.60% 0.60% 0.60% 0.60% 12 Tax (Ln 10 x L 11) 694, , , , , , Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 14 Total Capitalized (Ln 12 x Ln 13) 261, , , , , , Total Expensed (Ln 12 - Ln 14) 432, , , , , , Payroll Tax exp_pr_paytax.xlsb 4/8/2014

299 Workpaper Southern California Edison / 2015GRC A TABLE B STATE UNEMPLOYMENT INSURANCE TAXES (whole dollars) 1 CA SUI Tax Calculation Total Wages for those earning $7,000 or less 1,892, ,845, ,860, ,822, ,814, ,769, Number of Employees earning more than $7,000 16,213 16,226 16,230 16,242 16,250 16,263 5 CA SUI Wage Base 7,000 7,000 7,000 7,000 7,000 7,000 6 Total Wages for those earning $7,000 or more (Ln 4 x Ln 5) 113,491, ,582, ,610, ,694, ,750, ,841, Subtotal (Ln 3 + Ln 6) 115,383, ,427, ,470, ,516, ,564, ,610, Employee Escalation Wage adjustment % % % % % % % 10 Taxable Wages (Ln 7 x Ln 8 x Ln 9) 115,383, ,824, ,440, ,255, ,294, ,331, Tax Rate 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 12 Tax (Ln 10 x L 11) 4,615, ,032, ,817, ,730, ,731, ,733, Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 14 Total Capitalized (Ln 12 x Ln 13) 1,739, ,520, ,439, ,484, ,485, ,485, Total Expensed (Ln 12 - Ln 14) 2,875, ,512, ,378, ,245, ,246, ,247, Payroll Tax exp_pr_paytax.xlsb 4/8/2014

300 296 Workpaper Southern California Edison / 2015GRC A TABLE B CALIFORNIA EMPLOYMENT TRAINING TAXES (whole dollars) 1 CA ET Tax Calculation Total Wages for those earning $7,000 or less 1,892, ,845, ,860, ,822, ,814, ,769, Number of Employees earning more than $7,000 16,213 16,226 16,230 16,242 16,250 16,263 5 CA ET Wage Base 7,000 7,000 7,000 7,000 7,000 7,000 6 Total Wages for those earning $7,000 or more (Ln 4 x Ln 5) 113,491, ,582, ,610, ,694, ,750, ,841, Subtotal (Ln 3 + Ln 6) 115,383, ,427, ,470, ,516, ,564, ,610, Employee Escalation Wage adjustment % % % % % % % 10 Taxable Wages (Ln 7 x Ln 8 x Ln 9) 115,383, ,824, ,440, ,255, ,294, ,331, Tax Rate 0.10% 0.10% 0.10% 0.10% 0.10% 0.10% 12 Tax (Ln 10 x L 11) 115, , , , , , Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 14 Total Capitalized (Ln 12 x Ln 13) 43, , , , , , Total Expensed (Ln 12 - Ln 14) 71, , , , , , Payroll Tax exp_pr_paytax.xlsb 4/8/2014

301 Workpaper Southern California Edison / 2015GRC A Southern California Edison 2015 GRC Labor Dollars Headcount Calculation: (Constant $000) Form 1 Labor Cost/ Labor w/o RS Headcount 1/ Headcount Total Company ($000) Count ($) Form 1 Results Form 1 Labor 2/ Sharing w/o RS Generation 375,141 2, , , ,141 Transmission & Distribution 320,446 6,611 48, , ,446 Customer Service 253,544 3,188 79, , ,544 Administrative & General 300,434 4,681 64, ,279 (163,845) 300,434 Total 1,249,565 17,437 71,662 1,413,410 (163,845) 1,249, Labor and Employee Forecast: 17,437 - Labor Forecast Employee Forecast Employee Forecast Employee Forecast Employee Forecast Employee Cost/Headcount Labor Cost Count Labor Cost Count Labor Cost Count Labor Cost Count Labor Cost Count Total Company ($) ($000) ($000) ($000) ($000) ($000) Generation 126,865 84, , , , , Transmission & Distribution 48, ,596 5, ,090 6, ,094 6, ,094 6, ,094 6,501 Customer Service 3/ 79, ,826 2, ,204 2, ,311 2, ,311 2, ,311 2,343 Administrative & General 64, ,435 5, ,925 4, ,691 4, ,691 4, ,691 4,888 Total 71, ,540 13, ,150 14, ,562 14, ,562 14, ,562 14,389 1/ Population: All full-time, part-time and temporary employees. Excludes Public Affairs (recorded below the line), Edison Carrier Solutions, and employees on Long Term Disability. 2/ As included in the GRC Workpapers 3/ Includes an additional $ million for labor related to Public Purpose and Demand Response Programs in 2015; $ million in 2014 and $ million in Page1of1 exp_om_a_g.xlsb Employee Count CALC 4/8/2014

302 298 Workpaper Southern California Edison / 2015GRC A FUNCTIONAL UNIT SUMMARY WORKSHEET SOUTHERN CALIFORNIA EDISON DATE FORCAST INFORMATION IMPORTED: 5/24/13 $2,500,000 $2,000,000 $1,500,000 TOTAL O&M SUMMARY ($000) A B C D E F G H I J=H+I K K1 K2=K+K1 L Scenario Revised Scenario Revised Cost Type Recorded Recorded Recorded Recorded Recorded Forecasted Forecasted Forecasted Adj. Total Forecasted Adj. Total Forecasted functional name L $ 787,728 $ 918,210 $ 1,040,101 $ 1,061,164 $ 1,067,249 $ 970,095 $ 974,997 $ 979,285 $ (4,658) $ 974,627 $ 974,627 $ - $ 974,627 $ 974,627 NL $ 706,336 $ 794,420 $ 801,160 $ 796,207 $ 705,576 $ 908,984 $ 910,658 $ 911,423 $ (8,477) $ 902,878 $ 902,876 $ - $ 902,876 $ 902,871 O $ 242,462 $ 262,963 $ 259,089 $ 278,445 $ 309,790 $ 315,696 $ 335,075 $ 368,878 $ (26,711) $ 342,166 $ 349,053 $ - $ 349,053 $ 358,809 Total $ 1,736,526 $ 1,975,593 $ 2,100,350 $ 2,135,816 $ 2,082,615 $ 2,194,775 $ 2,220,730 $ 2,259,585 $ (39,847) $ 2,219,671 $ 2,226,555 $ - $ 2,226,555 $ 2,236,306 $1,000,000 $500,000 $ Other Non-Labor Labor ESCALATION $ L $ 111,384 $ 98,255 $ 72,868 $ 34,737 $ - $ 27,052 $ 50,846 $ 77,184 $ (367) $ 76,817 $ 104,743 $ - $ 104,743 $ 133,380 NL $ 66,416 $ 68,661 $ 50,224 $ 19,072 $ - $ 13,660 $ 33,478 $ 56,528 $ (689) $ 55,833 $ 82,166 $ - $ 82,166 $ 107,431 O $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 17,275 - Total $ 177,800 $ 166,916 $ 123,092 $ 53,809 $ - $ 40,713 $ 84,324 $ 133,712 $ (1,056) $ 132,650 $ 204,183 - $ 17,275 $ 204,183 $ $ 22,217 $ $ 263,028 Scenario Revised Scenario Revised FUNC FUNCTIONAL UNIT Cost Type Recorded Recorded Recorded Recorded Recorded Forecasted Forecasted Forecasted Adj. Total Forecasted Adj. Total Forecasted 1 ADMINISTRATIVE AND GENERAL L $ 292,467 $ 342,775 $ 396,353 $ 411,898 $ 432,971 $ 387,944 $ 373,167 $ 370,918 $ (984) $ 369,934 $ 369,934 $ - $ 369,934 $ 369,934 NL $ 231,155 $ 277,496 $ 278,565 $ 268,763 $ 246,039 $ 319,644 $ 350,880 $ 357,904 $ (8,477) $ 349,359 $ 349,357 $ - $ 349,357 $ 349,352 O $ 203,073 $ 219,993 $ 227,714 $ 245,255 $ 270,448 $ 273,000 $ 289,520 $ 303,504 $ (25,134) $ 278,370 $ 284,347 $ - $ 284,347 $ 293,221 Total $ 726,695 $ 840,264 $ 902,632 $ 925,916 $ 949,458 $ 980,588 $ 1,013,567 $ 1,032,326 $ (34,596) $ 997,662 $ 1,003,637 $ - $ 1,003,637 $ 1,012,507 ESCALATION $ L $ 41,355 $ 36,679 $ 27,768 $ 13,483 $ - $ 10,818 $ 19,461 $ 29,234 $ (78) $ 29,157 $ 39,757 $ - $ 39,757 $ 50,626 NL $ 21,555 $ 20,629 $ 14,425 $ 6,445 $ - $ 7,316 $ 17,789 $ 29,099 $ (689) $ 28,404 $ 39,840 $ - $ 39,840 $ 51,136 O $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 12,682 $ - $ 12,682 $ 16,279 Total $ 62,910 $ 57,308 $ 42,193 $ 19,929 $ - $ 18,134 $ 37,250 $ 58,333 $ (767) $ 57,561 $ 92,279 $ - $ 92,279 $ 118,041 2 CUSTOMER SERVICE L $ 147,319 $ 155,872 $ 161,014 $ 157,161 $ 136,395 $ 138,272 $ 140,313 $ 141,837 $ (0) $ 141,837 $ 141,837 $ - $ 141,837 $ 141,837 NL $ 75,721 $ 80,244 $ 83,021 $ 84,851 $ 69,327 $ 77,195 $ 75,081 $ 72,444 $ - $ 72,444 $ 72,444 $ - $ 72,444 $ 72,444 O $ 10,635 $ 11,803 $ 12,248 $ 12,403 $ 15,162 $ 12,080 $ 13,020 $ 19,405 $ (1,577) $ 17,828 $ 18,738 $ - $ 18,738 $ 19,619 Total $ 233,675 $ 247,919 $ 256,283 $ 254,415 $ 220,884 $ 227,547 $ 228,414 $ 233,686 $ (1,577) $ 232,109 $ 233,019 $ - $ 233,019 $ 233,900 ESCALATION $ L $ 20,831 $ 16,679 $ 11,280 $ 5,145 $ - $ 3,856 $ 7,317 $ 11,179 $ (0) $ 11,179 $ 15,243 $ - $ 15,243 $ 19,411 NL $ 6,526 $ 6,269 $ 4,615 $ 2,079 $ - $ 752 $ 1,904 $ 2,943 $ - $ 2,943 $ 4,406 $ - $ 4,406 $ 5,899 O $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 38 $ - $ 38 $ 50 Total $ 27,357 $ 22,949 $ 15,895 $ 7,223 $ - $ 4,607 $ 9,221 $ 14,122 $ (0) $ 14,122 $ 19,686 $ - $ 19,686 $ 25,360 3 GENERATION L $ 80,721 $ 93,255 $ 103,116 $ 109,135 $ 114,776 $ 104,019 $ 96,256 $ 94,174 $ (3,673) $ 90,501 $ 90,501 $ 90,501 $ 90,501 NL $ 154,011 $ 145,376 $ 141,212 $ 153,906 $ 125,564 $ 160,822 $ 137,281 $ 138,368 $ - $ 138,368 $ 138,368 $ 138,368 $ 138,368 O $ 23,470 $ 23,991 $ 10,528 $ 8,328 $ 12,409 $ 13,427 $ 15,152 $ 28,185 $ - $ 28,185 $ 28,185 $ 28,185 $ 28,185 Total $ 258,202 $ 262,622 $ 254,856 $ 271,369 $ 252,749 $ 278,268 $ 248,689 $ 260,727 $ (3,673) $ 257,054 $ 257,054 $ - $ 257,054 $ 257,054 ESCALATION $ L $ 11,414 $ 9,979 $ 7,224 $ 3,572 $ - $ 2,901 $ 5,020 $ 7,422 $ (290) $ 7,133 $ 9,726 $ 9,726 $ 12,385 NL $ 15,941 $ 14,137 $ 9,868 $ 3,748 $ - $ 2,423 $ 4,954 $ 8,478 $ - $ 8,478 $ 12,657 $ 12,657 $ 16,535 O $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 2,989 $ 2,989 $ 3,843 Total $ 27,355 $ 24,116 $ 17,092 $ 7,320 $ - $ 5,324 $ 9,974 $ 15,900 $ (290) $ 15,610 $ 25,372 $ - $ 25,372 $ 32,763 4 TRANSMISSION AND DISTRIBUTION L $ 267,221 $ 326,308 $ 379,618 $ 382,970 $ 383,107 $ 339,860 $ 365,261 $ 372,356 $ (0) $ 372,356 $ 372,356 $ - $ 372,356 $ 372,356 NL $ 245,449 $ 291,304 $ 298,362 $ 288,687 $ 264,646 $ 351,323 $ 347,416 $ 342,707 $ - $ 342,707 $ 342,707 $ - $ 342,707 $ 342,707 O $ 5,284 $ 7,176 $ 8,599 $ 12,459 $ 11,771 $ 17,189 $ 17,383 $ 17,783 $ - $ 17,783 $ 17,783 $ - $ 17,783 $ 17,783 Total $ 517,954 $ 624,788 $ 686,579 $ 684,116 $ 659,524 $ 708,372 $ 730,060 $ 732,846 $ (0) $ 732,846 $ 732,846 $ - $ 732,846 $ 732,846 ESCALATION $ L $ 37,785 $ 34,917 $ 26,595 $ 12,536 $ - $ 9,477 $ 19,048 $ 29,348 $ (0) $ 29,348 $ 40,017 $ - $ 40,017 $ 50,958 NL $ 22,394 $ 27,626 $ 21,316 $ 6,800 $ - $ 3,169 $ 8,831 $ 16,008 $ - $ 16,008 $ 25,263 $ - $ 25,263 $ 33,861 O $ - $ - $ - $ - $ - $ - $ - $ - $ - $ - $ 1,566 $ - $ 1,566 $ 2,045 Total $ 60,179 $ 62,543 $ 47,912 $ 19,336 $ - $ 12,647 $ 27,880 $ 45,356 $ (0) $ 45,356 $ 66,846 $ - $ 66,846 $ 86,864 GRC.xlsb O&M Summary Page 1 of 1 4/8/2014

303 Workpaper Southern California Edison / 2015GRC A SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers P&B Participants Forecast Misc. Taxes Results Sharing Total Mohave - Participant Credit (42) (19) (7) (7) (75) SONGS - Participant Credit Palo Verde - Participant Charge 10,109 17,522 3, ,001 Four Corners - Participant Charge Total Participant Share 10,067 17,503 3,363 (7) 30,925 Additional Forecast Components: El Dorado and Sylmar facilities/licenses/results Sharing 1/ Total 2015 GRC Forecast ,146 7,145 9,288 10,347 18,220 4,509 7,137 40,214 Federal Misc. State Misc. Total Misc. Taxes Taxes Taxes Mohave - Total Participant Share (7) (0) (7) SONGS - Total Participant Share Palo Verde - Total Participant Share 3, ,370 Four Corners - Total Participant Share / Misc. taxes are in nominal dollars. 3, ,363

304 300 Workpaper Southern California Edison / 2015GRC A SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers Forecast P&B Participants Misc. Taxes Results Sharing Total Mohave - Participant Credit SONGS - Participant Credit Palo Verde - Participant Charge Four Corners - Participant Charge Total Participant Share (42) (19) (7) (7) (75) ,109 17,522 3,370-31, ,067 17,503 3,363 (7) 30,925 Additional Forecast Components: El Dorado and Sylmar facilities/licenses/results Sharing 1/ Total 2015 GRC Forecast ,264 6,997 9,259 10,347 18,220 4,627 6,990 40,184 Mohave - Total Participant Share SONGS - Total Participant Share Palo Verde - Total Participant Share Four Corners - Total Participant Share Federal Misc. State Misc. Total Misc. Taxes Taxes Taxes (7) (0) (7) , , , ,363 1/ Misc. taxes are in nominal dollars.

305 Workpaper Southern California Edison / 2015GRC A SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers Forecast P&B Misc. Taxes Participants Results Sharing Total Mohave - Participant Credit SONGS - Participant Credit Palo Verde - Participant Charge Four Corners - Participant Charge Total Participant Share (42) (19) (7) (7) (75) ,109 17,522 3,370-31, ,067 17,503 3,363 (7) 30,925 Additional Forecast Components: El Dorado and Sylmar facilities/licenses/results Sharing 1/ Total 2015 GRC Forecast ,394 7,042 9,433 10,347 18,220 4,756 7,035 40,358 Mohave - Total Participant Share SONGS - Total Participant Share Federal Misc. Taxes Total State Misc. Taxes Misc. Taxes (7) (0) (7) Palo Verde - Total Participant Share Four Corners - Total Participant Share 3, , , ,363 1/ Misc. taxes are in nominal dollars.

306 302 Workpaper Southern California Edison / 2015GRC A SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers Forecast P&B Misc. Taxes Participants Results Sharing Total Mohave - Participant Credit SONGS - Participant Credit Palo Verde - Participant Charge Four Corners - Participant Charge Total Participant Share (42) (19) (7) (7) (75) ,109 17,522 3,370-31, ,067 17,503 3,363 (7) 30,925 Additional Forecast Components: El Dorado and Sylmar facilities/licenses/results Sharing 1/ Total 2015 GRC Forecast ,533 7,042 9,572 10,347 18,220 4,896 7,035 40,498 Mohave - Total Participant Share SONGS - Total Participant Share Palo Verde - Total Participant Share Four Corners - Total Participant Share Federal State Misc. Total Misc. Misc. Taxes Taxes Taxes (7) (0) (7) , , , ,363 1/ Misc. taxes are in nominal dollars.

307 Workpaper Southern California Edison / 2015GRC A SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) 2017 Forecast A&G P&B Controllers - Participants Misc. Taxes Results Sharing Total Mohave - Participant Credit SONGS - Participant Credit Palo Verde - Participant Charge Four Corners - Participant Charge Total Participant Share (42) (19) (7) (7) (75) ,109 17,522 3,370-31, ,067 17,503 3,363 (7) 30,925 Additional Forecast Components: El Dorado and Sylmar facilities/licenses/results Sharing 1/ Total 2015 GRC Forecast ,676 7,042 9,716 10,347 18,220 5,039 7,035 40,641 Mohave - Total Participant Share SONGS - Total Participant Share Palo Verde - Total Participant Share Four Corners - Total Participant Share Federal Misc State Misc. T al Misc. Taxes (7) (0) (7) , , , ,363 1/ Misc. taxes are in nominal dollars.

308 304 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % Employees with wages up to FUTA Limit in ,471 1,563, ,600, ,638, ,679, ,724, ,769, ,472 6, , , , , , ,473 6, , , , , , ,474 6, , , , , , ,475 6, , , , , , ,476 6, , , , , , ,477 6, , , , , , ,478 6, , , , , , ,479 6, , , , , , ,480 6, , , , , , ,481 6, , , , , , ,482 6, , , , , , ,483 6, , , , , , ,484 6, , , , , , ,485 6, , , , , , ,486 6, , , , , , ,487 6, , , , , , ,488 6, , , , , , ,489 6, , , , , , ,490 6, , , , , , ,491 6, , , , , , ,492 6, , , , , , ,493 6, , , , , , ,494 6, , , , , , ,495 6, , , , , , ,496 6, , , , , , ,497 6, , , , , , ,498 6, , , , , , ,499 6, , , , , , ,500 6, , , , , , ,501 6, , , , , , ,502 6, , , , , , ,503 6, , , , , , ,504 6, , , , , , ,505 6, , , , , , ,506 6, , , , , , ,507 6, , , , , , ,508 6, , , , , , ,509 6, , , , , , ,510 6, , , , , , ,511 6, , , , , , ,512 6, , , , , , ,513 6, , , , , , ,514 6, , , , , , ,515 6, , , , , , ,516 6, , , , , , ,517 6, , , , , , ,518 6, , , , , , ,519 6, , , , , , ,520 7, , , , , , ,521 7, , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

309 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % Employees with wages between FUTA Limit in ,226 12, ,032, ,069, ,841, ,492, ,778, ,717, and FICA Limit in 2014 Remove SONGS wages less than base (1,575) 11,172 (125,629,891.29) (96,383,980.15) (51,246,159.84) (33,016,204.34) (33,893,111.99) (34,792,333.33) 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

310 306 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

311 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

312 308 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

313 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

314 310 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

315 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

316 312 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

317 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

318 314 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

319 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

320 316 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

321 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

322 318 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

323 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

324 320 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Wage Limit exp_pr_paytax.xlsb 4/8/2014

325 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % 11, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Remove SONGS wages greater than base (925) 11,103 (183,493,412.94) (140,777,209.06) (74,849,485.84) (48,223,045.92) (49,503,846.03) (50,817,237.21) Employees with wages in Excess of FICA Limit in ,682 17,785 1,108,637, ,134,468, ,161,297, ,190,676, ,222,272, ,254,755, ,714,848, ,834,412, ,994,464, ,092,972, ,148,512, ,205,610, Check Wage Limit exp_pr_paytax.xlsb 4/8/2014

326 322 Workpaper Southern California Edison / 2015GRC A Employee Count Box 5 Amounts % % % % % COMPUTATION FROM DETAIL ABOVE - PER PAYROLL TAX DEPT 2015 GRC - PAYROLL TAXES % % % % % FICA Wage Base 110, , , , , ,500 3 Wages less than base 696,926, ,091, ,578, ,510, ,480, ,471, Wages greater than base 1,017,922, ,080,321, ,187,885, ,246,462, ,247,032, ,214,138, Total FICA Wages (lines 3 + 4) 1,714,848, ,834,412, ,994,464, ,092,972, ,148,512, ,205,610, No. of emp with wages less than base 11,205 11,282 11,172 11,172 11,437 11,950 7 No. of emp with wages greater than base 6,580 6,503 6,613 6,613 6,348 5,835 8 Total Employee Count (lines 6 + 7) 17,785 17,785 17,785 17,785 17,785 17,785 9 FUTA (SUI & ET) Wage Base 7,000 7,000 7,000 7,000 7,000 7, Wages less than base 1,892, ,845, ,860, ,822, ,814, ,769, Wages greater than base 1,712,956, ,832,567, ,992,604, ,091,150, ,146,698, ,203,840, Total FUTA Wages (lines ) 1,714,848, ,834,412, ,994,464, ,092,972, ,148,512, ,205,610, No. of emp with wages less than base 1,523 1,510 1,506 1,494 1,486 1, No. of emp with wages greater than base 16,262 16,275 16,279 16,291 16,299 16, Total Employee Count (lines ) 17,785 17,785 17,785 17,785 17,785 17, Average Number of Non-CA Empl Average Number of CA Empl 17,736 17,736 17,736 17,736 17,736 17,736 Wage Limit exp_pr_paytax.xlsb 4/8/2014

327 Workpaper Southern California Edison / 2015GRC A Computation of Miscellaneous Taxes (excluding City Business License) Escalation Labor Rate Nonlabor Recorded Estimated Estimated Estimated Estimated Estimated Payroll Taxes - Affiliates/Paid by Others Payroll Taxes - Affiliates Labor (143.11) (147.10) (150.58) (154.39) (158.49) (162.70) Payroll Taxes - Chg/Pd by Others Labor (1,547,125.58) (1,590,290.38) (1,627,885.54) (1,669,039.08) (1,713,441.58) (1,758,927.07) Total Federal Misc (1,547,268.69) (1,590,437.49) (1,628,036.12) (1,669,193.46) (1,713,600.07) (1,759,089.77) Less Recorded/Escalated Particpant Credit ,590, ,628, ,669, ,713, ,759, Forecast for Particpant Credits - 3,358, ,437, ,524, ,618, ,714,734.9 Excise Fee and Other State Misc Tax State Misc Tax Nonlabor 64, , , , , , Excise Fee - PCORI Labor , , , , , , , , , , , Local 128, , , , , , Less Recorded/Escalated Particpant Credit 0.00 (238,811.17) (339,435.30) (342,379.44) (345,848.41) (349,176.58) Forecast for Particpant Credit , , , , , Misc Prop Tax Nonlabor 19, , , , , , Local Business Tax Nonlabor 100, , , , , , , , , , , , Hazardous Waste Hazardous Waste Tax Nonlabor 394, , , , , , , , , , , , Participant Credits - Federal 3,267, ,267, ,267, ,267, ,267, Escalation Factor Total 3,358, ,437, ,524, ,618, ,714, , , , , , Participant Credits - State 95, , , , , Escalation Factor Total 97, , , , , exp_pr_paytax.xlsb Misc 4/8/2014

328 324 Workpaper Southern California Edison / 2015GRC A SCE COMPOSITE LABOR AND NONLABOR O&M ESCALATION INDEXES Year Labor Index (2009=100) Annual Percentage Change Nonlabor Index, Without Health Care (2009=100) Annual Percentage Change N/A N/A 2013F % % 2014F % % 2015F % % 2016F % % 2017F % % Estimated Recorded Labor $ (from Application model) 1,315,498,226 1,155,385,741 1,071,241,727 1,035,101,525 1,035,101,525 1,035,101,525 Labor $ (from model) 1,067,249, ,094, ,996, ,626, ,626, ,626,773 SONGS 248,249, ,291,000 96,245,000 60,474,752 60,474,752 60,474,752 SONGS labor % relative to 2012 recorded 75% 39% 24% 24% 24% exp_pr_paytax.xlsb Escal 4/8/2014

329 Workpaper Southern California Edison / 2015GRC A IRCODE Sec IRCODE Sec Copyright Tax Analysts (June) Release. TAX ANALYSTS INTERNAL REVENUE CODE Copyright Tax Analysts (June) Release. SUBTITLE C -- EMPLOYMENT TAXES Chapter Federal Insurance Contributions Act Subchapter A -- Tax on Employees Sec Rate of tax (a) Old-age, survivors, and disability insurance In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to the following percentages of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b))-- In cases of wages received during: The rate shall be: 1984, 1985, 1986, or percent 1988 or percent 1990 or thereafter percent Caution: Code section 3101(b), below, before amendment by P.L , applies to remuneration received, and tax years beginning, before January 1, n1 (b) Hospital insurance In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to the following percentages of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b))-- (1) with respect to wages received during the calendar years 1974 through 1977, the rate shall be 0.90 percent; (2) with respect to wages received during the calendar year 1978, the rate shall be 1.00 percent; (3) with respect to wages received during the calendar years 1979 and 1980, the rate shall be 1.05 percent;

330 326 Workpaper Southern California Edison / 2015GRC A (4) with respect to wages received during the calendar years 1981 through 1984, the rate shall be 1.30 percent; (5) with respect to wages received during the calendar year 1985, the rate shall be 1.35 percent; and (6) with respect to wages received after December 31, 1985, the rate shall be 1.45 percent.

331 Workpaper Southern California Edison / 2015GRC A V_C_prog.html Page 1 of OASDI Trustees Report C. PROGRAM-SPECIFIC ASSUMPTIONS AND METHODS The Office of the Chief Actuary at the Social Security Administration uses a set of models to project future income and cost under the OASDI program. These models rely not only on the demographic and economic assumptions described in the previous sections, but also on a number of program-specific assumptions and methods. Values of many program parameters change from year to year as prescribed by formulas set out in the Social Security Act. These program parameters affect the level of payroll taxes collected and the level of benefits paid. The office uses more complex models to project the numbers of future workers covered under OASDI and the levels of their covered earnings, as well as the numbers of future beneficiaries and the expected levels of their benefits. The following subsections provide descriptions of these program -specific assumptions and methods. 1. Automatically Adjusted Program Parameters The Social Security Act requires that certain parameters affecting the determination of OASDI benefits and taxes be adjusted annually to reflect changes in particular economic measures. Formulas prescribed in the law, applied to reported statistics, change these program parameters annually. The law bases these automatic adjustments on measured changes in the national average wage index (AWI) and the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI). 1 This section shows values for program parameters adjusted using these indices from the time that these adjustments became effective through Projected values for future years depend on the economic assumptions described in the preceding section of this report. Tables V.C1 and V.C2 present the historical and projected values of the CPI-based benefit increases, the AWI series, and the values of many of the wage-indexed program parameters. Each table shows projections under the three alternative sets of economic assumptions. Table V.C1 includes: The annual cost-of-living benefit increase percentages. The automatic cost-of-living adjustment provisions in the Social Security Act specify increases in OASDI benefits based on increases in the CPI. In December 2009 and December 2010, there were no cost-of-living adjustments. Cost-of-living adjustments resumed in December Under all three sets of economic assumptions, the Trustees assume a smooth trend in future price increases, without regard to annual fluctuations that will occur. Therefore, the projections include annual costof-living adjustments in all future years. The annual levels of and percentage increases in the AWI. Under section 215(b)(3) of the Social Security Act, Social Security benefit computations index taxable earnings (for most workers first becoming eligible for benefits in 1979 or later) using the AWI for each year after This procedure converts a worker s past earnings to approximately average-wageindexed equivalent values near the time of his or her benefit eligibility. Other program parameters presented in this section that are subject to the automatic-adjustment provisions also rely on the AWI. The wage-indexed contribution and benefit base. For any year, the contribution and benefit base is the maximum amount of earnings subject to the OASDI payroll tax and creditable toward benefit computation. The Social Security Act defers any increase in the contribution and benefit base if there is no cost-of-living adjustment effective for December of the 6/5/2013

332 328 Workpaper Southern California Edison / 2015GRC A V_C_prog.html preceding year. There was no increase in the contribution and benefit base in 2010 and Increases resumed in The wage-indexed retirement earnings test exempt amounts. The exempt amounts are the annual amount of earnings below which beneficiaries do not have benefits withheld. A lower exempt amount applies in years before normal retirement age. A higher amount applies for the year in which a beneficiary attains normal retirement age. Starting in 2000, the retirement earnings test no longer applies beginning with the month of normal retirement age attainment. The Social Security Act defers any increase in these exempt amounts if there is no cost-of-living adjustment effective for December of the preceding year. There was no increase in these exempt amounts in 2010 and Increases resumed in Page 2 of 33 Table V.C1. Cost-of-Living Benefit Increases, Average Wage Index, Contribution and Benefit Bases, and Retirement Earnings Test Exempt Amounts, Cost-ofliving benefit increase a (percent) Average wage index (AWI) b Increase (percent) Contribution and benefit base c Retirement earnings test exempt amount Under NRA d Calendar year Amount At NRA e Historical data: $8, $14,100 $2,520 $2, , ,300 2,760 2, , ,500 3,000 3, , ,700 3,240 4, , ,900 3,480 4, , ,900 3,720 5, , ,700 4,080 5, , ,400 4,440 6, , ,700 4,920 6, , ,800 5,160 6, , ,600 5,400 7, , ,000 5,760 7, , ,800 6,000 8, , ,000 6,120 8, , ,000 6,480 8, , ,300 6,840 9, , ,400 7,080 9, , ,500 7,440 10, , ,600 7,680 10, , ,600 8,040 11, , ,200 8,160 11, , ,700 8,280 12, /5/2013

333 Workpaper Southern California Edison / 2015GRC A V_C_prog.html , ,400 8,640 13, , ,400 9,120 14, f , ,600 9,600 15,500 Page 3 of , ,200 10,080 17, , ,400 10,680 25, , ,900 11,280 30, , ,000 11,520 30, , ,900 11,640 31, , ,000 12,000 31, , ,200 12,480 33, , ,500 12,960 34, , ,000 13,560 36, , ,800 14,160 37, , ,800 14,160 37, , ,800 14,160 37,680 Intermediate: 2012 g , g 110,100 g 14,640 g 38, , g 113,700 g 15,120 g 40, , ,500 15,360 40, , ,500 15,720 41, , ,600 16,440 43, , ,500 17,280 46, , ,700 18,240 48, , ,900 19,200 51, , ,100 20,160 53, , ,000 21,120 56, , ,600 21,960 58,440 Low-cost: 2012 g , g 110,100 g 14,640 g 38, , g 113,700 g 15,120 g 40, , ,500 15,360 40, , ,000 15,960 42, , ,300 16,800 44, , ,600 17,640 46, , ,500 18,480 49, , ,800 19,320 51, /5/2013

334 330 Workpaper Southern California Edison / 2015GRC A V_C_prog.html , ,500 20,160 53, , ,200 20,880 55, , ,900 21,600 57,600 High-cost: 2012 g , g 110,100 g 14,640 g 38,880 Page 4 of , g 113,700 g 15,120 g 40, , ,500 15,360 40, , ,700 15,480 41, , ,600 15,960 42, , ,600 16,800 44, , ,800 17,760 47, , ,900 18,840 50, , ,600 19,920 53, , ,700 21,120 56, , ,400 22,200 59,040 a Effective with benefits payable for June in each year , and for December in each year after b See table VI.F6 for projected dollar amounts of the AWI beyond c Public Law specified amounts for Public Law changed the indexing procedure and caused slightly higher bases after d Normal retirement age. See table V.C3 for specific values. e In , the retirement earnings test did not apply at ages 72 and over. In , the test did not apply at ages 70 and over. Beginning in 2000, the test does not apply beginning with the month of normal retirement age attainment. In the year of normal retirement age attainment, the higher exempt amount applies to earnings prior to the month of normal retirement age attainment. Public Law specified amounts for Public Law specified amounts for f g Originally determined as 2.4 percent. Pursuant to Public Law , effectively 2.5 percent. Actual amount, as determined under automatic-adjustment provisions. Table V.C2 shows values for other wage-indexed parameters. The table provides historical values from 1978, when indexing of the amount of earnings required for a quarter of coverage first began, through 2013, and also shows projected values through These other wage-indexed program parameters are: The bend points in the formula for computing the primary insurance amount (PIA) for workers who reach age 62, become disabled, or die in a given year. As figure V.C1 illustrates, these two bend points define three ranges in a worker s average indexed monthly earnings (AIME). The formula for the worker s PIA multiplies a 90, 32, or 15 percent factor 6/5/2013

335 Workpaper Southern California Edison / 2015GRC A V_C_prog.html by the portion of the worker s AIME that falls within the three respective ranges, and then adds the resulting products together. Page 5 of 33 Figure V.C1. Primary-Insurance-Amount Formula for Those Newly Eligible in 2013 [D] The bend points in the formula for computing the maximum total amount of monthly benefits payable based on the earnings record of a retired or deceased worker (maximum family benefit). As figure V.C2 illustrates, these three bend points define four ranges in a worker s PIA. The formula for the maximum family benefit multiplies a 150, 272, 134, or 175 percent factor by the portion of the worker s PIA that falls within the four respective ranges, and then adds the resulting products together. Figure V.C2. Maximum-Family-Benefit Formula for Those Newly Eligible in 2013 [D] 6/5/2013

336 332 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY 2012 FICA TAX DISBURSEMENT (Provided by SCE Payroll Department) DISBURSEMENT DATES 1st Quarter 2nd Quarter 3rd Quarter 4th Quarter 01/04/12 04/04/12 07/03/12 10/02/12 01/09/12 04/06/12 07/09/12 10/04/12 01/10/12 04/09/12 07/10/12 10/05/12 01/12/12 04/13/12 07/13/12 10/09/12 01/16/12 04/16/12 07/16/12 10/10/12 01/17/12 04/18/12 07/17/12 10/15/12 01/23/12 04/25/12 07/23/12 10/16/12 01/25/12 04/27/12 07/25/12 10/19/12 01/27/12 04/30/12 07/26/12 10/22/12 01/30/12 05/02/12 07/30/12 10/23/12 01/31/12 05/04/12 08/02/12 10/29/12 02/02/12 05/07/12 08/06/12 10/30/12 02/06/12 05/11/12 08/08/12 11/01/12 02/07/12 05/14/12 08/10/12 11/02/12 02/08/12 05/15/12 08/13/12 11/06/12 02/13/12 05/17/12 08/17/12 11/13/12 02/14/12 05/21/12 08/17/12 11/14/12 02/17/12 05/22/12 08/20/12 11/15/12 02/21/12 05/25/12 08/24/12 11/16/12 02/22/12 05/29/12 08/28/12 11/19/12 02/27/12 05/30/12 09/04/12 11/20/12 02/28/12 05/31/12 09/05/12 11/26/12 03/02/12 06/01/12 09/10/12 11/27/12 03/05/12 06/04/12 09/14/12 11/30/12 03/06/12 06/05/12 09/17/12 12/03/12 03/07/12 06/08/12 09/19/12 12/07/12 03/08/12 06/11/12 09/24/12 12/10/12 03/09/12 06/12/12 09/25/12 12/11/12 03/12/12 06/13/12 09/28/12 12/13/12 03/13/12 06/14/12 10/01/12 12/17/12 03/16/12 06/15/12 12/18/12 03/19/12 06/20/12 12/24/12 03/20/12 06/22/12 12/25/12 03/23/12 06/22/12 12/27/12 03/28/12 06/25/12 12/28/12 03/30/12 06/29/12 12/31/12 03/30/12 07/02/12 01/02/13 04/02/12 EMPLOYER'S OASDI TAX 39,852, ,007, ,167, ,202, EMPLOYER'S HIT TAX 9,757, ,094, ,059, ,435, ,609, ,101, ,227, ,638, Check: 2012 Wage Base of 2,023,971, Agrees with W-2 Wage Data Information as shown by HIT check (1.45%*2,023,971,922.63) = 29,347,592.88

337 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Tax Department FUTA TAX DISBURSEMENT. FUTA- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/30/ , /30/ , /1/ , /26/ , TOTAL 1,070, FUTA- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/29/2011 1,025, /26/ , /28/ , /30/2012 7, TOTAL 1,081, FUTA- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/30/ , /26/2012 9, /29/2012 7, /30/2013 4, TOTAL 798,953.36

338 334 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Department CALIFORNIA SUI AND ET TAX DISBURSEMENT. CA- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/28/2010 3,882, /30/ , /25/ , /27/ , TOTAL 4,274, CA- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/29/2011 5,635, /27/ , /28/ , /24/ , TOTAL 5,993, CA- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/2012 5,287, /30/ , /29/ , /31/ , TOTAL 5,430,345.53

339 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY NEVADA- SUI TAX DISBURSEMENT. NV- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/25/2010 2, /23/ /24/ /22/ TOTAL 2, NV- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/24/2008 2, /23/ /15/ /23/ TOTAL 2, NV- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/2012 1, /30/ /31/ TOTAL 1, SCE - NV EMPLOYEE IN

340 336 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Department WASHINGTON DC- SUI TAX DISBURSEMENT. DC- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/ TOTAL DC- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/29/ TOTAL DC- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT TOTAL 0.00 SCE - DC EMPLOYEES IN 2012 NONE

341 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Department ILLINOIS- SUI TAX DISBURSEMENT. IL- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/25/ TOTAL IL- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/26/ /29/ /28/ TOTAL IL- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/ TOTAL SCE - IL EMPLOYEES IN

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350 346 Workpaper Southern California Edison / 2015GRC A Wolters Kluwer. All rights reserved. 1

351 Workpaper Southern California Edison / 2015GRC A Tax Research Consultant, PAYROLL: 9,104, FUTA Tax Credits Click to open document in a browser Employers can take a credit against their gross FUTA liability for contributions timely made under approved state unemployment compensation laws. The maximum credit permitted is 90 percent of a deemed 6-percent federal rate, or 5.4 percent. This is the case regardless of what the actual federal rate happens to be. Subtracting the 5.4-percent rate from the actual 6.2-percent federal rate (for calendar years and the first 6 months of calendar year 2011; 6.0 percent for the remainder of 2011 and each calendar year thereafter) 9 leaves a net effective rate of 0.8 percent (0.6 percent after mid-2011). If the employer is subject to state unemployment tax at a rate that is less than the state's maximum rate and less than 5.4 percent, the employer is permitted to take an additional credit. The additional credit is equal to the amount by which the employer's required state unemployment compensation contributions with respect to the tax year were less than the contributions it would have been required to pay if throughout the year it had been subject to the highest state rate applicable to any employer, or to a rate of 5.4 percent, whichever rate is lower. 10 PLANNING NOTE Dennis R. Lassila, Ph.D., CPA, Professor of Tax Accounting, Texas A & M University, Department of Accounting, College Station, TX notes that: Employers not subject to state unemployment taxes can sometimes lower their overall taxes by volunteering to pay the state tax. Once they volunteer to be covered, state taxes are considered required so they can be credited against the federal tax. 11 There are actually two credits against the federal tax: the normal or 90-percent credit, and the additional credit. 12 The 90-percent credit is based on a 5.4-percent state contribution rate. The additional credit is used when the employer qualifies for a state rate lower than 5.4 percent. In effect, the additional credit equals the difference between the employer's actual state contribution rate and the amount the employer would have contributed had his rate been the lower of the maximum state rate or 5.4 percent. The total credits allowed to an employer cannot exceed 5.4 percent. 13 COMMENT Dennis R. Lassila, Ph.D., CPA, Professor of Tax Accounting, Texas A & M University, Department of Accounting, College Station, TX notes that: The instructions to Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return, provide that the additional credit is equal to the difference between the actual payments and the amount the employer would have been required to pay at 5.4 percent. This is in contrast to the Code, which provides that the additional credit is measured by the difference between the actual state rate and the lower of the maximum state rate or 5.4 percent. In most cases, this does not matter because the maximum state rates typically exceed 5.4 percent. EXAMPLE The Jason Company paid $100,000 of wages subject to FUTA taxes and paid a state unemployment tax rate of 4 percent in 2010, in a state whose maximum rate is 6.5 percent. The company's FUTA tax liability is computed as follows: Gross FUTA tax (6.2% $100,000) $6,200 Maximum credit (5.4% $100,000) $5, Wolters Kluwer. All rights reserved. 1

352 348 Workpaper Southern California Edison / 2015GRC A Less: State unemployment tax liability (4% $100,000) 4,000 Additional credit (1.4% $100,000) $1,400 Plus: Credit for state taxes paid 4,000 Total FUTA credit 5,400 $ Net FUTA tax 800 Net FUTA tax rate ($800 $100,000) The credit is available only for contributions made in a timely manner to approved state unemployment compensation plans. If the state plan has not been approved or if the employer has made no state unemployment contributions, the gross amount of FUTA tax must be paid. 14 Only a partial credit is allowed if the employer's state payment has not been timely made. A state tax payment is not timely unless it is paid to the state by the time the FUTA tax return (Form 940) is due. See PAYROLL: 9,154. Employers can take a credit for only 90 percent of their state payment if it is not timely. 15 COMMENT Dennis R. Lassila, Ph.D., CPA, Professor of Tax Accounting, Texas A & M University, Department of Accounting, College Station, TX notes that: If the state payment is not timely and if the actual state unemployment tax rate is less than 6 percent, the sum of the state credit (at 90 percent) and the additional credit, if any, will not equal 5.4 percent. Thus, an amount greater than the 0.8-percent net federal tax will be paid. However, if the state rate is 6 percent or more, the maximum credit allowable is 5.4 percent. EXAMPLE Charles Corporation paid a state unemployment tax rate of 5 percent in a state with a maximum 6-percent rate. Half of its 2009 state unemployment tax payments are made late. Charles Corporation's 2010 FUTA tax is $1,050, assuming that company had a payroll of $100,000 subject to FUTA taxes, computed as follows: Gross FUTA tax (6.2% $100,000) $6,200 Maximum credit (5.4% $100,000) $5,400 Less: State unemployment tax liability (5% $100,000) 5,000 Additional credit (0.4% $100,000) $ 400 Plus: Credit for state taxes timely paid 2,500 Plus: Credit allowed for state taxes not timely paid ($2, ) 2,250 Total credits 5,150 Net FUTA tax $1,050 Net FUTA rate ($1,050 $100,000) Wolters Kluwer. All rights reserved. 2

353 Workpaper Southern California Edison / 2015GRC A For an employer to obtain the normal 90 percent credit against federal tax, the state unemployment insurance law must be approved by the Secretary of Labor on the basis of its meeting certain requirements. 16 One of these requirements is that all money withdrawn from the state s unemployment fund be used solely for the payment of benefits, except for administrative expenses and certain other exceptions. 17 One exception is that a state must deduct from unemployment compensation paid to a claimant an overpayment made to the claimant under a unemployment insurance benefit program of the state, another state, or the United States (the United States has a similar obligation to states, see IRS 33, for discussion of this obligation). This offset procedure is mandatory for weeks beginning after the end of the first session of the state legislature beginning after the date of enactment of the Middle Class Tax Relief and Job Creation Act of 2012 (prior to that, offsetting is optional). 18 Another exception is that money withdrawn from the unemployment fund of a state may be used for the payment of short-time compensation. 19 A standardized definition of short-time compensation generally applies to the state programs after the date of enactment of the Middle Class Tax Relief Act. 20 However, if a program cannot be administered under the standardized definition, then it takes effect earlier of: (1) the date the state changes it law to be consistent with the definition; or (2) two years and six months after the date of enactment of the Middle Class Tax Relief Act. 21 Footnotes 9 Code Sec. 3301, as amended by the Emergency Economic Stabilization Act of 2008, P.L , Division B, Act 404(a) (October 3, 2008). 10 Code Sec. 3302(b). 11 Rev. Rul , CB Code Sec. 3302(a), (b). 13 Code Sec. 3302(c)(1), (d)(1); Inlandboatmen's Union of the Pacific National Health Benefit Trust v US, CA-9, 972 F2d Code Sec. 3302(a). 15 Code Sec. 3302(a)(3). 16 Code Sec Code Secs. 3304(a)(4) and 3306(f). 18 Code Sec. 3304(a)(4)(D), as amended by the Middle Class Tax Relief and Job Creation Act of 2012, P.L , Act 2103(a), (c) (February 22, 2012). 19 Code Secs. 3304(a)(4)(E) and 3306(f)(5), as amended by the Middle Class Tax Relief and Job Creation Act of 2012, P.L , Act 2161(b)(1)(A), (B) (February 22, 2012). 20 Code Sec. 3306(v), as added by the Middle Class Tax Relief and Job Creation Act of 2012, P.L , Act 2161(a)(2) (February 22, 2012). 21 The Middle Class Tax Relief and Job Creation Act of 2012, P.L , Act 2161(a)(3) (February 22, 2012) Wolters Kluwer. All rights reserved. 3

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355 Workpaper Southern California Edison / 2015GRC A

356 352 Workpaper Southern California Edison / 2015GRC A BUSINESS LICENSE Fees GRC Flat Fee or Gross Receipts 2008 BLT Paid 2009 BLT Paid 2010 BLT Paid 2011 BLT Paid 2012 BLT Paid 2013 BLT Paid 2014 BLT Projects 5% Change 2015 BLT Projects 5% Change 2016 BLT Projects 5% Change 2017 BLT Projects 5% Change Local Government Gross Alhambra Receipts $7, $7, $7, Exempt Exempt Exempt Exempt Exempt Exempt Exempt Minimum Fee - Gross Anaheim Receipts $87.00 $ $ $87.00 $87.00 $88.00 $92.40 $97.02 $ $ Gross Azusa Receipts $ $ $ $ $ $ $ $ $ $ Beverly Hills Flat Fee not billed $ $ $ $ $ $ $ $ $ Active Bishop Paiute Tribal Council Meters $15, $15, $15, $15, $14, $14, $14, $15, $16, $17, Blythe Flat Fee $ $ $ $ $ $ $ $ $ $ Claremont Flat Fee $ $ $ $ $ $ $ $ $ $ Gross Culver City Receipts $41, $42, $43, $47, $47, $50, $52, $55, $58, $60, Fontana Flat Fee $ $ $ $ $ $ $ $ $ $ Glendora Flat Fee $ $ $ $ $ $ $ $ $ $ Gross Hawthorne Receipts $36, $38, $38, $39, $40, $46, $49, $51, $54, $56, Hermosa Beach Flat Fee $ $ $ $ $ $ $ $ $ $ Gross Hidden Hills Receipts $47, $56, $47, $47, $49, $55, $58, $61, $64, $67, Huntington Park Flat Rate not billed not billed not billed not billed $4, $4, $4, $4, $4, $4, % Gross Inglewood Receipts not billed not billed $188, $55, $56, $58, $61, $64, $68, $71, Irvine Flat Fee $50.00 $50.00 $50.00 $50.00 $50.00 $50.00 $52.50 $55.13 $57.88 $60.78 La Verne Flat Fee $ $ $ $ $ $ $ $ $ $ Gross Lomita Receipts $7, $7, $8, $8, $8, $8, $9, $9, $10, $10, Manhattan Beach Flat Fee $ $ $ $ $ $ $ $ $ $ Monterey Park-Montebello Number of S/C employees $1, $1, $2, $2, $2, $2, $2, $2, $2, $2, Monterey Park - Mesa Number of units None $ $ $75.00 $75.00 $76.00 $79.80 $83.79 $87.98 $92.38 Ontario - Francis Street Flat Fee $1, $1, $1, $1, $1, $1, $1, $1, $1, $1, Ontario - Avion Street Flat Fee None $ $ $ $ $ $ $ $ $ Oxnard Flat Fee None None $ $ $ $ $ $ $ $ Perris Flat Fee $ $ $ $ $ $ $ $ $ $122.77

357 Workpaper Southern California Edison / 2015GRC A BUSINESS LICENSE Fees GRC Local Government Placentia Pomona Flat Fee or Gross 2008 BLT Paid 2009 BLT Paid 2010 BLT Paid 2011 BLT Paid 2012 BLT Paid 2013 BLT Paid 2014 BLT Projects 5% Change 2015 BLT Projects 5% Change 2016 BLT Projects 5% Change 2017 BLT Projects 5% Change Receipts Gross Receipts $16, $17, $17, $18, $18, $20, $21, $22, $23, $25, Gross Receipts $76, $83, $83, $87, $88, $94, $99, $104, $109, $115, Port Hueneme Flat Fee Exempt Exempt $ $ $ $ $ $ $ $ Redondo Beach Flat Fee $40.00 $40.00 $40.00 $40.00 $40.00 $40.00 $42.00 $44.10 $46.31 $48.62 Payroll Sacramento based $1, $ $ $ $ $ $ $ $ $ San Dimas - Cienega Flat Fee $1, $1, $1, $1, $1, $1, $1, $1, $1, $2, San Dimas - Lone Hill Flat Fee $ $ $ $ $ $1, $1, $1, $1, $1, Payroll San Francisco based $15, $23, $29, $30, $28, $28, $30, $31, $33, $35, Gross Santa Monica Receipts $115, $116, $118, $127, $128, $128, $135, $142, $149, $156, Gross Torrance Receipts $4, $4, $4, $3, $3, $3, $3, $3, $3, $4, Active Ventura Meters $2, $2, $2, $2, $2, $2, $2, $2, $2, $2, Gross Westminster Receipts $2, $2, $2, $2, $2, $2, $2, $2, $2, $3, ACTUAL TOTAL PAID: $398, $426, $618, $497, $504, $530, PROJECTED TOTAL: $557, $585, $614, $645, * = % increase based on GRC system rate forecast. Provided by Linda Delgado, Local Public Affairs

358 354 Workpaper Southern California Edison / 2015GRC A History: Re: 2015 GRC Request - Wages Box 5 Amounts for SONGS Adel Beshara to: Nay Sok Lay 03/25/ :36 PM Cc: Alfred L Lopez, Grace Chi This message has been replied to. FOR INTERNAL USE ONLY Hi Nay, Below is the SONGS information you requested. Please let me know if you have any question., Adel Beshara Manager Tax & Compliance Corporate Payroll (626) /PAX Nay Sok Lay Hi Adel, As we discussed this morning, we are r... 03/25/ :47:22 AM From: Nay Sok Lay/SCE/EIX To: Adel Beshara/SCE/EIX@SCE Cc: Alfred L Lopez/SCE/EIX@SCE, Grace Chi/SCE/EIX@SCE Date: 03/25/ :47 AM Subject: 2015 GRC Request - Wages Box 5 Amounts for SONGS FOR INTERNAL USE ONLY

359 Workpaper Southern California Edison / 2015GRC A Re: 2015 GRC Request - Wages Box 5 Amounts for SONGS Adel Beshara to: Nay Sok Lay 03/25/ :42 PM Cc: Alfred L Lopez, Grace Chi FOR INTERNAL USE ONLY Hi Nay, Here we go: Adel Beshara Manager Tax & Compliance Corporate Payroll (626) /PAX Nay Sok Lay Adel -- one more question, what is the number of employees for SONGS which... 03/25/ :33:00 PM From: Nay Sok Lay/SCE/EIX To: Adel Beshara/SCE/EIX@SCE Cc: Alfred L Lopez/SCE/EIX@SCE, Grace Chi/SCE/EIX@SCE Date: 03/25/ :33 PM Subject: Re: 2015 GRC Request - Wages Box 5 Amounts for SONGS FOR INTERNAL USE ONLY Adel -- one more question, what is the number of employees for SONGS which made up the wages below.

360 356 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY DERIVATION OF PROPERTY TAXES (THOUSANDS OF DOLLARS) CALIFORNIA ASSESSED VALUE OF TAXABLE PLANT CALENDAR YEAR EXPENSE AD VALOREM LINE AND LIEN % OF TAX AMOUNT PREVIOUS CURRENT CAPITALIZED TAX LIEN DATE NO. DATE YEAR TAX YEAR HCLD HCLD AMOUNT RATE OF TAX YEAR YEAR TOTAL TAXES EXPENSE ADJUSTMENT (1) (2) (3) (4) (5) (8) (9) (10) (11) (12) (13) (14) (15) $18,869, % $18,114, % $225,504 $106,427 $112,752 $219,179 $33,843 $185,336 $3, ,391, % 19,825, % 250, , , ,828 35, ,804 13, ,518, % 18,976, % 241, , , ,769 27, ,384 1, ,511, % 20,914, % 268, , , ,788 20, ,003 13, ,741, % 23,082, % 298, , , ,277 19, ,930 16, ,700, % 24,986, % 325, , , ,963 19, ,802 12,705 exp_pt_property_tax.xlsb All States

361 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY DERIVATION OF PROPERTY TAXES (THOUSANDS OF DOLLARS) ARIZONA ASSESSED VALUE OF TAXABLE PLANT CALENDAR YEAR EXPENSE FULL AD VALOREM LINE AND LIEN CASH % OF TAX AMOUNT PREVIOUS CURRENT CAPITALIZED TAX LIEN DATE NO. DATE YEAR TAX YEAR VALUE FCV AMOUNT RATE OF TAX YEAR YEAR TOTAL TAXES EXPENSE ADJUSTMENT (1) (2) (3) (4) (5) (8) (9) (10) (11) (12) (13) (14) (15) $749, % $149, % $7,612 $3,729 $3,806 $7,535 $53 $7,482 $ , % 132, % 6,694 3,806 3,348 7, ,100 (437) , % 142, % 7,318 3,346 3,660 7, , , % 170, % 8,856 3,658 4,428 8, , , % 165, % 8,682 4,428 4,341 8, ,604 (90) , % 163, % 8,655 4,341 4,328 8, ,506 (8) exp_pt_property_tax.xlsb All States

362 358 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY DERIVATION OF PROPERTY TAXES (THOUSANDS OF DOLLARS) NEVADA - STATE ASSESSMENT ASSESSED VALUE OF UNITARY PROPERTY CALENDAR YEAR EXPENSE % OF AD VALOREM LINE AND LIEN MARKET MARKET TAX AMOUNT PREVIOUS CURRENT CAPITALIZED TAX LIEN DATE NO. DATE YEAR TAX YEAR VALUE VALUE AMOUNT RATE OF TAX YEAR YEAR TOTAL TAXES EXPENSE ADJUSTMENT (1) (2) (3) (4) (5) (8) (9) (10) (11) (12) (13) (14) (15) $57,583 35% $20, % $578 $254 $289 $543 $88 $455 $ ,843 35% 18, % ,945 35% 51, % 1, , ,373 35% 91, % 2, ,379 2, ,569 1, ,672 35% 114, % 3,482 1,379 1,742 3, , ,621 35% 127, % 3,938 1,740 1,969 3, , exp_pt_property_tax.xlsb All States

363 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY DERIVATION OF PROPERTY TAXES (THOUSANDS OF DOLLARS) NEVADA - COUNTY ASSESSMENT (MOHAVE) ASSESSED VALUE OF UNITARY PROPERTY CALENDAR YEAR EXPENSE % OF AD VALOREM LINE AND LIEN MARKET MARKET TAX AMOUNT PREVIOUS CURRENT CAPITALIZED TAX LIEN DATE NO. DATE YEAR TAX YEAR VALUE VALUE AMOUNT RATE OF TAX YEAR YEAR TOTAL TAXES EXPENSE ADJUSTMENT (1) (2) (3) (4) (5) (8) (9) (10) (11) (12) (13) (14) (15) $5,534 35% $1, % $65 $46 $33 $79 $0 $79 ($13) ,841 35% 2, % ,841 35% 2, % ,841 35% 2, % ,841 35% 2, % ,841 35% 2, % exp_pt_property_tax.xlsb All States

364 360 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY DERIVATION OF PROPERTY TAXES (THOUSANDS OF DOLLARS) NEVADA - TOTAL ASSESSED VALUE OF UNITARY PROPERTY CALENDAR YEAR EXPENSE % OF AD VALOREM LINE AND LIEN MARKET MARKET TAX AMOUNT PREVIOUS CURRENT CAPITALIZED TAX LIEN DATE NO. DATE YEAR TAX YEAR VALUE VALUE AMOUNT RATE OF TAX YEAR YEAR TOTAL TAXES EXPENSE ADJUSTMENT (1) (2) (3) (4) (5) (8) (9) (10) (11) (12) (13) (14) (15) $63,117 35% $22,091 N/A $643 $300 $322 $622 $88 $534 $ ,684 35% 20,889 N/A ,786 35% 53,125 N/A 1, , ,214 35% 93,525 N/A 2, ,414 2, ,638 1, ,513 35% 116,379 N/A 3,551 1,413 1,777 3, , ,462 35% 130,011 N/A 4,007 1,774 2,004 3, , exp_pt_property_tax.xlsb All States

365 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY DERIVATION OF PROPERTY TAXES (THOUSANDS OF DOLLARS) WASHINGTON D. C. ASSESSED VALUE OF UNITARY PROPERTY CALENDAR YEAR EXPENSE FULL AD VALOREM LINE AND LIEN CASH % OF TAX AMOUNT PREVIOUS CURRENT CAPITALIZED TAX LIEN DATE NO. DATE YEAR TAX YEAR VALUE FCV AMOUNT RATE OF TAX YEAR YEAR TOTAL TAXES EXPENSE ADJUSTMENT (1) (2) (3) (4) (5) (8) (9) (10) (11) (12) (13) (14) (15) $0 100% $ % $0 $0 $0 $0 $0 $0 $ % % % % % % % % % % exp_pt_property_tax.xlsb All States

366 362 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands Of Dollars) CALENDAR YEAR EXPENSE: /2 PRIOR YEAR $94,773 $98,579 $111,884 $113,971 $129,574 $145,866 1/2 CURRENT YEAR 98, , , , , ,007 TOTAL 193, , , , , ,873 CAPITAL: 1/2 PRIOR YEAR 15,683 18,301 16,849 11,175 10,361 9,432 1/2 CURRENT YEAR 18,301 16,850 11,178 10,362 9,433 10,105 TOTAL 33,984 35,151 28,027 21,537 19,794 19,537 TOTAL TAX: 1/2 PRIOR YEAR 110, , , , , ,298 1/2 CURRENT YEAR 116, , , , , ,112 TOTAL $227,336 $245,617 $253,885 $265,083 $295,236 $324,410 AD VALOREM LIEN DATE ADJUSTMENT $3,806 $13,305 $2,087 $15,603 $16,292 $13,139 EXPENSE BY STATE: CALIFORNIA $185,336 $202,804 $218,384 $234,003 $263,930 $292,802 ARIZONA 7,482 7,100 6,890 7,905 8,604 8,506 NEVADA ,638 2,908 3,565 NEW MEXICO WASHINGTON D. C TOTAL EXPENSE $193,352 $210,466 $225,858 $243,546 $275,442 $304,873 CAPITAL BY STATE: CALIFORNIA $33,843 $35,024 $27,385 $20,785 $19,347 $19,161 ARIZONA NEVADA NEW MEXICO WASHINGTON D. C TOTAL EXPENSE $33,984 $35,151 $28,027 $21,537 $19,794 $19,537 TOTAL BY STATE: CALIFORNIA $219,179 $237,828 $245,769 $254,788 $283,277 $311,963 ARIZONA 7,535 7,154 7,006 8,086 8,769 8,669 NEVADA ,110 2,209 3,190 3,778 NEW MEXICO WASHINGTON D. C TOTAL EXPENSE $227,336 $245,617 $253,885 $265,083 $295,236 $324,410 exp_pt_property_tax.xlsb Summary

367 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands Of Dollars) CALENDAR YEAR 2012 NEVADA NEW MEXICO CALIFORNIA ARIZONA NON-MOHAVE MOHAVE SAN JUAN CO. NAVAJO WASH. D.C. TOTAL EXPENSE: 1/2 PRIOR YEAR $90,796 $3,714 $217 $46 $0 $0 $0 $94,773 1/2 CURRENT YEAR 94,540 3, ,579 TOTAL 185,336 7, ,352 CAPITAL: 1/2 PRIOR YEAR 15, ,683 1/2 CURRENT YEAR 18, ,301 TOTAL 33, ,984 TOTAL TAX: 1/2 PRIOR YEAR 106,427 3, ,456 1/2 CURRENT YEAR 112,752 3, ,880 TOTAL $219,179 $7,535 $543 $79 $0 $0 $0 $227,336 Page 1 of 1 exp_pt_property_tax.xlsb Calendar 2012

368 364 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands Of Dollars) FISCAL YEAR RECORDED NEVADA NEW MEXICO CALIFORNIA ARIZONA NON-MOHAVE MOHAVE SAN JUAN CO. NAVAJO WASH. D.C. TOTAL EXPENSE: FIRST HALF $94,540 $3,768 $238 $33 $0 $0 $0 $98,579 SECOND HALF 94,540 3, ,579 TOTAL 189,080 7, ,158 CAPITAL: FIRST HALF 18, ,301 SECOND HALF 18, ,301 TOTAL 36, ,602 TOTAL TAX: FIRST HALF 112,752 3, ,880 SECOND HALF 112,752 3, ,880 TOTAL $225,504 $7,612 $578 $66 $0 $0 $0 $233,760 Page 1 of 1 exp_pt_property_tax.xlsb Recorded

369 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) NEVADA FISCAL YEAR NEW MEXICO SONGS SONGS SONGS CALIFORNIA ARIZONA NON-MOHAVE MOHAVE SAN JUAN CO. NAVAJO WASH. D. C. PEAKERS PEAKERS USED & USEFUL RETIRED SGRP 12/12 12/11 12/11 12/12 12/12 12/12 12/12 TOTAL 12/08 12/12 12/12 12/12 12/12 ELECTRIC PLANT IN SERVICE $33,659,170 $675,416 $101,256 $5,841 $0 $0 $260 $34,441,943 $261,367 $298,986 $0 $0 $0 CONSTRUCTION WORK IN PROGRESS 4,062,083 3,172 4, ,070,201 98, PLANT HELD FOR FUTURE USE 16,262 16,262 NUCLEAR FUEL FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18, ,740 EMISSION REDUCTION CREDITS 8,608 8,608 POSSESSORY INTEREST 520, ,317 NON TAXABLE CWIP (1,321,165) (1,321,165) 0 (31,882) OTHER NON-TAXABLE PROPERTY (617,874) 0 (225) (618,099) OTHER TAXABLE LAND 46,948 46,948 LEASED EQUIPMENT 38,162 38,162 TAXABLE HISTORICAL COST 36,452, , ,202 5, ,242, , , DEPRECIATION RESERVE (12,413,095) (43,535) 0 0 (76) (12,456,706) (13,446) (59,981) DEFERRED INCOME TAX (3,647,575) (3,647,575) (22,831) (42,324) TAXABLE HCLD 20,391, ,588 62,667 5, ,138, , , MARKET VALUE RATIO 97.22% 19.50% 85.92% % % % % 97.22% 97.22% 97.22% 97.22% 97.22% MARKET VALUE 19,825, ,325 53,843 5, ,017, , , ASSESSMENT RATIO % % 35.00% 35.00% 33.33% % % % % % % % ASSESSMENT -UNITARY 19,825, ,325 18,845 2, ,978, , , TAX RATE % % % % % % % % % % % % TOTAL TAX $250,151 $6,694 $556 $69 $0 $0 $0 $257,470 $2,761 $3,224 $0 $0 $0 SUMMARY: EXPENSE $216,527 $6,663 $512 $69 $0 $0 $0 $223,771 $2,761 $2,413 $0 $0 $0 CAPITAL 33, , TOTAL TAX $250,151 $6,694 $556 $69 $0 $0 $0 $257,470 $2,761 $3,224 $0 $0 $0 CALENDAR YEAR 2013 EXPENSE 1/2 PRIOR YEAR $94,540 $3,768 $238 $33 $0 $0 $0 $98,579 $1,381 $0 $0 $0 1/2 CURRENT YEAR 108,264 3, ,887 1, TOTAL EXPENSE 202,804 7, ,466 2, CAPITAL: 1/2 PRIOR YEAR 18, ,301 0 $0 $0 $0 1/2 CURRENT YEAR 16, , TOTAL 35, , TOTAL TAX: 1/2 PRIOR YEAR 112,752 3, ,880 1, /2 CURRENT YEAR 125,076 3, ,737 1, TOTAL $237,828 $7,154 $567 $68 $0 $0 $0 $245,617 $2,994 $0 $0 $0 AD VALOREM LIEN DATE ADJUSTMENT $13,723 ($437) $18 $1 $0 $0 $0 $13,305 ($175) $0 $0 $0 exp_pt_property_tax.xlsb

370 366 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR NEVADA NEW MEXICO SONGS SONGS SONGS CALIFORNIA ARIZONA NON-MOHAVE MOHAVE SAN JUAN CO. NAVAJO WASH. D. C. PEAKERS USED & USEFUL RETIRED SGRP 12/13 12/12 12/12 12/13 12/13 12/13 12/13 TOTAL 12/13 12/13 12/13 12/13 ELECTRIC PLANT IN SERVICE $32,042,415 $731,536 $103,434 $5,841 $0 $0 $248 $32,883,474 $397,071 $0 $0 $0 CONSTRUCTION WORK IN PROGRESS 2,533,800 20, , ,666,677 1,138 6, PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18, ,740 EMISSION REDUCTION CREDITS 7,964 7,964 POSSESSORY INTEREST 520, ,317 NON TAXABLE CWIP (824,101) 0 (824,101) (466) (2,249) 0 0 OTHER NON-TAXABLE PROPERTY (430,372) (225) (430,597) OTHER TAXABLE LAND 46,948 46,948 LEASED EQUIPMENT 38,162 38,162 TAXABLE HISTORICAL COST 33,974, , ,630 5, ,948, ,743 4, DEPRECIATION RESERVE (9,337,053) (45,768) 0 0 (158) (9,382,979) (76,326) DEFERRED INCOME TAX (5,119,819) (5,119,819) (42,324) (19) 0 0 TAXABLE HCLD 19,518, , ,862 5, ,445, ,093 4, MARKET VALUE RATIO 97.22% 19.00% 85.92% % % % % 97.22% 97.22% 97.22% 97.22% MARKET VALUE 18,976, , ,945 5, ,270, ,345 4, ASSESSMENT RATIO % % 35.00% 35.00% 33.33% % % % % % % ASSESSMENT -UNITARY 18,976, ,921 51,081 2, ,172, ,345 4, TAX RATE % % % % % % % % % % % TOTAL TAX $241,387 $7,318 $1,524 $69 $0 $0 $0 $250,298 $3,452 $57 $0 $0 SUMMARY: EXPENSE $220,242 $7,117 $517 $69 $0 $0 $0 $227,945 $3,444 $0 $0 $0 CAPITAL 21, , , TOTAL TAX $241,387 $7,318 $1,524 $69 $0 $0 $0 $250,298 $3,452 $57 $0 $0 CALENDAR YEAR 2014 EXPENSE BY STATE: 1/2 PRIOR YEAR $108,263 $3,331 $256 $34 $0 $0 $0 $111,884 $1,206 $0 $0 $0 1/2 CURRENT YEAR 110,121 3, ,974 1, TOTAL EXPENSE 218,384 6, ,858 2, CAPITAL: 1/2 PRIOR YEAR 16, , /2 CURRENT YEAR 10, , TOTAL 27, , TOTAL TAX: 1/2 PRIOR YEAR 125,075 3, ,733 1, /2 CURRENT YEAR 120,694 3, ,152 1, TOTAL $245,769 $7,006 $1,041 $69 $0 $0 $0 $253,885 $3,337 $29 $0 $0 AD VALOREM LIEN DATE ADJUSTMENT $1,858 $227 $2 $0 $0 $0 $0 $2,087 $516 # $0 $0 $0 exp_pt_property_tax.xlsb

371 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR NEVADA NEW MEXICO SONGS SONGS SONGS CALIFORNIA ARIZONA NON-MOHAVE MOHAVE SAN JUAN CO. NAVAJO WASH. D. C. PEAKERS USED & USEFUL RETIRED SGRP 12/14 12/13 12/13 12/14 12/14 12/14 12/14 TOTAL 12/14 12/14 12/14 12/14 ELECTRIC PLANT IN SERVICE $34,901,071 $1,937,316 $347,424 $5,841 $0 $99 $37,191,751 $401,285 $9,072 $0 $0 CONSTRUCTION WORK IN PROGRESS 2,427,948 16,883 14, ,459, PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18, ,740 EMISSION REDUCTION CREDITS 7,243 7,243 POSSESSORY INTEREST 520, ,317 NON TAXABLE CWIP (789,674) 0 (789,674) (109) OTHER NON-TAXABLE PROPERTY (439,565) (225) (439,790) OTHER TAXABLE LAND 46,948 46,948 LEASED EQUIPMENT 38,162 38,162 TAXABLE HISTORICAL COST 36,752,209 1,954, ,370 5, (124) 39,074, ,441 9, DEPRECIATION RESERVE (9,860,245) (1,030,476) (58,165) 0 0 (21) (10,948,907) (94,108) DEFERRED INCOME TAX (5,380,729) (5,380,729) (43,788) (981) 0 0 TAXABLE HCLD 21,511, , ,205 5, ,744, ,545 8, MARKET VALUE RATIO 97.22% 18.50% 85.92% % % % % 97.22% 97.22% 97.22% 97.22% MARKET VALUE 20,914, , ,373 5, ,352, ,229 7, ASSESSMENT RATIO % % 35.00% 35.00% 33.33% % % % % % % ASSESSMENT -UNITARY 20,914, ,889 91,481 2, ,178, ,229 7, TAX RATE % % % % % % % % % % % TOTAL TAX $268,189 $8,856 $2,758 $69 $0 $0 $0 $279,872 $3,286 $101 $0 $0 SUMMARY: EXPENSE $247,764 $8,694 $2,622 $69 $0 $0 $0 $259,149 $3,284 $101 $0 $0 CAPITAL 20, , TOTAL TAX $268,189 $8,856 $2,758 $69 $0 $0 $0 $279,872 $3,286 $101 $0 $0 CALENDAR YEAR 2015 EXPENSE BY STATE: 1/2 PRIOR YEAR $110,121 $3,558 $258 $34 $0 $0 $0 $113,971 $1,722 $0 $0 $0 1/2 CURRENT YEAR 123,882 4,347 1, ,575 1, TOTAL EXPENSE 234,003 7,905 1, ,546 3, CAPITAL: 1/2 PRIOR YEAR 10, , /2 CURRENT YEAR 10, , TOTAL 20, , TOTAL TAX: 1/2 PRIOR YEAR 120,693 3, ,146 1, /2 CURRENT YEAR 134,095 4,428 1, ,937 1, TOTAL $254,788 $8,086 $2,140 $69 $0 $0 $0 $265,083 $3,369 $79 $0 $0 AD VALOREM LIEN DATE ADJUSTMENT $13,761 $789 $1,053 $0 $0 $0 $0 $15,603 ($80) $50 $0 $0 exp_pt_property_tax.xlsb

372 368 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR NEVADA NEW MEXICO SONGS SONGS SONGS CALIFORNIA ARIZONA NON-MOHAVE MOHAVE SAN JUAN CO. NAVAJO WASH. D. C. PEAKERS USED & USEFUL RETIRED SGRP 12/15 12/14 12/14 12/15 12/15 12/15 12/15 TOTAL 12/15 12/15 12/15 12/15 ELECTRIC PLANT IN SERVICE $38,081,443 $1,954,793 $396,036 $5,841 $0 $0 $99 $40,438,212 $404,643 $30,461 $0 $0 CONSTRUCTION WORK IN PROGRESS 2,154,474 17,779 46, ,218, PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18, ,740 EMISSION REDUCTION CREDITS 6,559 6,559 POSSESSORY INTEREST 520, ,317 NON TAXABLE CWIP (700,728) 0 (700,728) (105) OTHER NON-TAXABLE PROPERTY (451,064) (225) (451,289) OTHER TAXABLE LAND 46,948 46,948 LEASED EQUIPMENT 38,162 38,162 TAXABLE HISTORICAL COST 39,735,870 1,972, ,672 5, (124) 42,156, ,795 30, DEPRECIATION RESERVE (10,594,977) (1,052,823) (62,467) 0 0 (29) (11,710,296) (111,192) (2,307) 0 0 DEFERRED INCOME TAX (5,399,685) (5,399,685) (45,327) (956) 0 0 TAXABLE HCLD 23,741, , ,205 5, ,046, ,276 27, MARKET VALUE RATIO 97.22% 18.00% 85.92% % % % % 97.22% 97.22% 97.22% 97.22% MARKET VALUE 23,082, , ,672 5, ,580, ,383 26, ASSESSMENT RATIO % % 35.00% 35.00% 33.33% % % % % % % ASSESSMENT -UNITARY 23,082, , ,335 2, ,364, ,383 26, TAX RATE % % % % % % % % % % % TOTAL TAX $298,366 $8,682 $3,482 $69 $0 $0 $0 $310,599 $3,120 $342 $0 $0 SUMMARY: EXPENSE $280,096 $8,514 $3,055 $69 $0 $0 $0 $291,734 $3,118 $342 $0 $0 CAPITAL 18, , TOTAL TAX $298,366 $8,682 $3,482 $69 $0 $0 $0 $310,599 $3,120 $342 $0 $0 CALENDAR YEAR 2013 EXPENSE BY STATE: 1/2 PRIOR YEAR $123,882 $4,347 $1,311 $34 $0 $0 $0 $129,574 $1,642 $50 $0 $0 1/2 CURRENT YEAR 140,048 4,257 1, ,868 1, TOTAL EXPENSE 263,930 8,604 2, ,442 3, CAPITAL: 1/2 PRIOR YEAR 10, , /2 CURRENT YEAR 9, , TOTAL 19, , TOTAL TAX: 1/2 PRIOR YEAR 134,094 4,428 1, ,935 1, /2 CURRENT YEAR 149,183 4,341 1, ,301 1, TOTAL $283,277 $8,769 $3,121 $69 $0 $0 $0 $295,236 $3,203 $221 $0 $0 AD VALOREM LIEN DATE ADJUSTMENT $16,166 ($90) $216 $0 $0 $0 $0 $16,292 ($83) # $121 $0 $0 exp_pt_property_tax.xlsb

373 Workpaper Southern California Edison / 2015GRC A Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR NEVADA NEW MEXICO CALIFORNIA ARIZONA NON-MOHAVE MOHAVE SAN JUAN CO. NAVAJO WASH. D. C. PEAKERS 12/16 12/15 12/15 12/16 12/16 12/16 12/16 TOTAL 12/16 ELECTRIC PLANT IN SERVICE $40,714,727 $1,973,784 $494,730 $5,841 $0 $0 $51 $43,189, ,538 CONSTRUCTION WORK IN PROGRESS 2,345,970 16, ,362,417 2,908 PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL 0 0 FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18, ,740 EMISSION REDUCTION CREDITS 5,909 5,909 POSSESSORY INTEREST 520, ,317 NON TAXABLE CWIP (763,011) 0 (763,011) (1,192) OTHER NON-TAXABLE PROPERTY (444,790) 0 (225) (445,015) OTHER TAXABLE LAND 46,948 46,948 LEASED EQUIPMENT 38,162 38,162 TAXABLE HISTORICAL COST 42,503,991 1,990, ,730 5, (172) 44,994, ,254 DEPRECIATION RESERVE (11,385,974) (1,083,919) (69,193) (12,539,072) (128,462) DEFERRED INCOME TAX (5,417,624) (5,417,624) (46,681) TAXABLE HCLD 25,700, , ,537 5, ,037, ,111 MARKET VALUE RATIO 97.22% 18.00% 85.92% % % % % 97.22% MARKET VALUE 24,986, , ,621 5, ,521, ,667 ASSESSMENT RATIO % % 35.00% 35.00% 33.33% % % % ASSESSMENT -UNITARY 24,986, , ,967 2, ,280, ,667 TAX RATE % % % % % % % % TOTAL TAX $325,559 $8,655 $3,938 $69 $0 $0 $0 $338,221 $2,940 SUMMARY: EXPENSE $305,507 $8,498 $3,938 $69 $0 $0 $0 $318,012 $2,918 CAPITAL 20, , TOTAL TAX $325,559 $8,655 $3,938 $69 $0 $0 $0 $338,221 $2,940 CALENDAR YEAR 2017 EXPENSE BY STATE: 1/2 PRIOR YEAR $140,048 $4,257 $1,527 $34 $0 $0 $0 $145,866 $1,559 1/2 CURRENT YEAR 152,754 4,249 1, ,007 1,459 TOTAL EXPENSE 292,802 8,506 3, ,873 3,018 CAPITAL: 1/2 PRIOR YEAR 9, , /2 CURRENT YEAR 10, , TOTAL 19, , TOTAL TAX: 1/2 PRIOR YEAR 149,183 4,341 1, ,298 1,560 1/2 CURRENT YEAR 162,780 4,328 1, ,112 1,470 TOTAL $311,963 $8,669 $3,709 $69 $0 $0 $0 $324,410 $3,030 AD VALOREM LIEN DATE ADJUSTMENT $12,705 ($8) $442 $0 $0 $0 $0 $13,139 ($100) # Page 1 of 1 exp_pt_property_tax.xlsb

374 370 Workpaper Southern California Edison / 2015GRC A j

375 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ESTIMATED CALIFORNIA PROPERTY TAX ACCRUAL FISCAL YEAR SONGS Unit 2 SONGS Unit 3 Carrier SONGS Unit 2 SONGS Unit 3 Catalina Op. Mainland Op. Operating Operating Other Income Solutions Nuclear Fuel Nuclear Fuel Catalina Gas Catalina Water CWIP F F F F F F F F F F Total 52,948, $22,719,031,480 2,501,825,614 2,279,130,565 $4,660,918 $27,276,961 $27,584,873,706 Plant CWIP 3,047,000,830 3,047,000,830 Joint Pole 142, ,233 Plant Held for Future Use 16,261,747 16,261,747 Completed Const. Not Classified 2,698,995,397 2,698,995,397 Materials and Supplies 18,653,254 18,653,254 Fuel 24,081,638 24,081,638 Nuclear Fuel 420,102, ,051, ,051,052 Nuclear Fuel Carrying Costs Emission Reduction Credits 9,667,364 9,667,364 Unitary Classified as Non-Unitary (4,138,845) (4,138,845) Possessory Interests 485,281, ,281,564 Leased Equipment 40,466,222 40,466,222 Other Land Assessed as Unitary 37,142,699 37,142,699 SONGS 1 638,009, ,009,782 Depreciation Reserve (21,909,457) (8,798,215,678) (1,966,741,009) (1,752,095,097) (108,645,030) (108,645,031) (1,885,766) (8,212,633) (12,766,349,701) Deferred Income Taxes (3,240,419,807) (73,518,415) (66,974,319) (3,380,912,541) Unitary Cost Indicator 3,047,000,830 31,038,711 14,644,959, ,566, ,061, ,406, ,406,021 2,775,152 19,064,328 18,869,277,453 Market Value % of Cost % % % % % % % % % Unitary Market Value 2,926,395,899 29,810,151 14,065,289, ,296, ,851, ,392,216 97,392,217 2,665,307 18,309,733 18,122,402,725 Tax Rate % % % % % % % % % Unitary Property Tax 36,423, , ,063,875 5,517,500 5,499, ,212,194 1,212,194 33, , ,560,810 Non-Unitary Market Value 104,266,561 73,300, ,566,561 Tax Rate % % GO #5 203, ,151 0 Non-Unitary 2,147,242 Property Tax 1,293, ,017 Total Property Taxes $36,423,439 $371,033 $175,267,026 $5,517,500 $5,499,509 $1,293,225 $854,017 $1,212,194 $1,212,194 $33,174 $227,892 $227,911,203 Expense $0 $371,033 $175,267,026 $5,517,500 $5,499,509 $1,293,225 $854,017 $1,212,194 $1,212,194 $33,174 $227, ,487,764 Capital 36,423, ,423,439 Total $36,423,439 $371,033 $175,267,026 $5,517,500 $5,499,509 $1,293,225 $854,017 $1,212,194 $1,212,194 $33,174 $227,892 $227,911, ,911,204 (203,151) Monthly: (854,017) Expense $0 $30,919 $14,605,586 $459,792 $458,292 $107,769 $71,168 $101,016 $101,016 $2,765 $18,991 $15,957,314 Capital 3,035, ,035, ,854,035 Total $3,035,287 $30,919 $14,605,586 $459,792 $458,292 $107,769 $71,168 $101,016 $101,016 $2,765 $18,991 $18,992,601 Electric $36,423,439 $371,033 $175,267,026 $5,517,500 $5,499,509 $1,212,194 $1,212,194 $225,502,895 2,926,395,899 29,810,151 14,065,289, ,296, ,851,228 97,392,216 97,392,217 18,101,427,685 Cost Indicator $18,869,277,453 Adopted Assessed Value 18,119,500,000 Escaped Assessment 2,902,724 Total Unitary Assessed Value $18,122,402,724 Assessed Value to Cost Ratio % Tax Rate % Total Electric $27,552,935,828 Total Billings Southern California Edison $226,854, GO #5 $203, Carrier Solutions $854, $227,911, \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\budget\2012\ Est\ Calif. Est. (revdl).xls Sheet: Accrual - Actual

376 372 Workpaper Southern California Edison / 2015GRC A j

377 Workpaper Southern California Edison / 2015GRC A STATE BOARD OF EQUALIZATION PROPERTY AND SPECIAL TAXES DEPARTMENT STATE-ASSESSED PROPERTIES DIVISION APPRAISAL DATA REPORT (Gas, Electric and Water Companies) 2013 ASSESSMENT ASSESSEE NAME: Southern California Edison Company No.: 148 DESCRIPTION: Southern California Edison is a public utility engaged in the business of supplying electric energy to customers in central and southern California. Line Column a b c d e f Line I. HISTORY: REPORTED CALIFORNIA 2 3 CAL. CALIFORNIA PLANT CALIFORNIA PLANT NET OPERATING INCOME LIEN CONSTRUCTION WORK IN 3 4 YEAR ADDITIONS RETIREMENTS SYSTEM (X) CALIF. ( ) DATE PROGRESS ON LIEN DATE $946,631,190 $264,265,083 $967,695, $1,536,774, $2,716,916,845 $355,989,616 $1,446,024, $1,668,346, $2,621,889,441 $457,812,045 $1,320,345, $2,569,938, $2,843,237,296 $524,815,909 $1,392,307, $3,047,000, $3,011,883,578 $651,068,656 $2,008,386, $2,740,918, II. INTERSTATE ALLOCATION FACTOR: % % III. VALUE INDICATORS CONSIDERED FOR VALUE ESTIMATE: (The indicators do not include property classified by staff as nonunitary property.) 16 R E V I S E D 17 AS OF JANUARY 1, 2012 WTG AS OF JANUARY 1, 2013 WTG 17 AS OF JANUARY 1, A. Historical Cost Less Book Depreciation (HCLD) $18,869,277,451 75% $20,768,035,652 75% 19 $20,713,908, B. Capitalized Earning Ability (CEA) Perpetual Life Premise $15,870,325,201 25% $18,413,728,169 25% 22 $18,413,728, IV. VALUE ESTIMATES: Board-Adopted Value $18,119,500, Lead Value $20,179,459, $20,138,864, Add Penalty Difference - Original/Revised 31 $40,595, V. REMARK(S): Appraiser: May 15, 2013 Christina Tsang Date \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\indicators\fisc \Staff Indicators\2013 Staff Indicators.xlsx ADR

378 374 Workpaper Southern California Edison / 2015GRC A Southern California Edison Company 2013 V-508 COST WORKSHEET No: 0148 GAS, ELECTRIC AND WATER COMPANIES REF. HISTORICAL COST SUBTOTAL NOTES 1 SUMMARY CONTROL C7 Col.3 (1) 46,310,648,698 46,310,648,698 MISC. PHYSICAL PROPERTY 2 Reclassified. & Non-Utility Land A4 a 28,064,281 3 Non-Utility Property (exclude land) A1a 10,071,813 4 Misc. Property - Other L. 5 38,136,094 DEDUCTIBLE PROPERTY IN SERVICE 6 Licensed Vehicles C7 Col.5 (2) 5,570,054 7 Leasehold Improvements C1 Col.C (9) 36,081,981 8 Federal Enclave Prop. C1 Col.C (12) 1,003,507 9 Capitalized & Embedded Software A2a 2,030,871,971 L.10 2,073,527,513 OTHER ADJUSTMENTS 11 Non-Taxable CWIP A2b 1,310,118, Leased Equipment 54,127, Intangibles, CIAC, & Out-of-State & A2d 6,004,292,491 L.14 7,368,538,135 15a Add: Possessory Interests (FF) Line 15a 520,316,570 20,713,908,645 15b Land Rights (11,21,41 & 12) A5 Ln16 34,550,098 Print Date 15c Leased Equip Value (BOE-600-A) E1c 38,162,186 L ,028,854 07/01/13 17 TOTAL TAXABLE UNITARY 37,423,475, Depreciation Reserve D2a 13,061,992, Deferred Income Tax D1c 3,647,574, HISTORICAL COST LESS DEPRECIATION $20,713,908,645 $20,713,908,645 ($4) HISTORICAL RCN TREND % COST Ref Fac RCN Life GOOD ReproCLD TAXABLE UNITARY NOT IN SERVICE 21 Future Use - Land A3a 16,261,747 xxx xxx xxx xxx xxx xxx 22 CWIP - Land A3c 37,933,106 xxx xxx xxx xxx xxx xxx 23 Future Use - Non-Land xxx xxx xxx xxx 24 CWIP - Non-Land A3b 2,702,985,264 xxx xxx 2,702,985,264 xxx xxx 2,702,985, Research & Development xxx xxx xxx xxx % % NON-DEPRECIABLE IN SERVICE 28 L a n d A4b 200,399,236 xxx MV 3,338,645,339 xxx MV 3,338,645, Possessory Interests (FF) Line 15a 520,316,570 xxx ,316,570 xxx 100.0% 520,316, Other Land Rights (WR, ROW, Easem A4c 202,453,108 xxx ,453,108 xxx 100.0% 202,453, Land Rights (11,21,41,12) A5 Ln 16 34,550,098 xxx ,550,098 xxx 100.0% 34,550, Materials & Supplies A8a 18,737,387 xxx ,737,387 xxx 100.0% 18,737, Fuel Stock C7 col. 8 (2) 21,020,609 xxx ,020,609 xxx 100.0% 21,020, Nuclear Fuel C7 col. 8 (1) 317,808,139 xxx ,808,139 xxx 100.0% 317,808,139 DEPRECIABLE IN SERVICE 35 Assets in Service B6 a,b,c,d,e 32,225,613,057 xxx ,118,523,316 xxx 54.1% 34,158,286, xxx xxx 37 xxx xxx 38 xxx xxx 39 xxx xxx 40 xxx xxx 41 xxx xxx 42 Leased Equipment (BOE-600-A) E1 a,b,c,d,e 54,591,597 xxx ,154,833 xxx 73.2% 38,162, Residual 1,124,932,899 xxx ,203,343,759 xxx 54.1% 1,192,398, T O T A L 37,477,602,817 72,530,538,422 42,545,363,982 Historical Cost RCN ReproCLD (54,127,007) Appraiser Date Reviewer Date Christina Tsang \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\indicators\fisc \Staff Indicators\2013 Staff Indicators.xlsx V Revised

379 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ESTIMATED CALIFORNIA PROPERTY TAX ACCRUAL FISCAL YEAR SONGS Unit 2 SONGS Unit 3 Carrier SONGS Unit 2 SONGS Unit 3 Catalina Op. Mainland Op. Operating Operating Other Income Solutions Nuclear Fuel Nuclear Fuel Catalina Gas Catalina Water Total Electric GRC 2015 CWIP F F F F F F F F F F Total Plant 57,976, $25,717,488,478 2,641,419,846 2,242,197,813 $4,659,302 $27,381,113 $30,691,122,923 30,659,082,508 33,041,295,802 CWIP 2,740,918,370 2,740,918,370 2,740,918,370 Joint Pole 145, , ,996 Plant Held for Future Use 16,261,747 16,261,747 16,261,747 Completed Const. Not Classified 2,382,067,298 2,382,067,298 2,382,067,298 Materials and Supplies 18,737,387 18,737,387 18,737,387 Fuel 21,020,609 21,020,609 21,020,609 Nuclear Fuel 158,904, ,904, ,808, ,808,139 Nuclear Fuel Carrying Costs Emission Reduction Credits 8,607,832 8,607,832 8,607,832 Unitary Classified as Non-Unitary (4,149,511) (4,149,511) (4,149,511) Possessory Interests 520,316, ,316, ,316,573 Leased Equipment 38,162,186 38,162,186 38,162,186 Other Land Assessed as Unitary 34,550,098 34,550,098 34,550,098 SONGS 1 637,906, ,906,166 Depreciation Reserve (24,181,651) (9,402,973,036) (1,923,987,046) (1,699,859,092) 0 0 (2,016,976) (8,974,431) (13,061,992,232) (13,061,992,232) (12,413,094,659) Deferred Income Taxes (3,647,144,499) (232,810) (197,624) (3,647,574,933) (3,647,574,933) (3,647,574,933) Unitary Cost Indicator 2,740,918,370 33,794,720 16,340,997, ,199, ,141, ,904, ,904,069 2,642,326 18,406,682 20,713,908,648 20,692,859,640 Market Value % of Cost % % % % % % % % % 16,413,963 20,709,273,604 Unitary Market Value 2,664,826,964 32,856,536 15,887,350, ,289, ,090, ,492, ,492,688 2,568,972 17,895,689 20,138,864,005 Tax Rate % % % % % % % % % Cat Gas&Wat 21,049,008 Unitary Property Tax 33,548, , ,012,387 8,778,466 6,635, ,944,972 1,944,972 32, , ,536,442 20,713,908,648 Non-Unitary Market Value 104,266,561 82,800, ,066,561 Tax Rate % % Other Taxable Land 34,550,098 Non-Unitary Property Tax 1,293, ,702 2,257,927 (4,149,511) 16,413,963 Total Property Taxes $33,548,603 $413,644 $200,012,387 $8,778,466 $6,635,760 $1,293,225 $964,702 $1,944,972 $1,944,972 $32,342 $225,296 $255,794,369 46,814,550 Expense $0 $413,644 $200,012,387 $8,778,466 $6,635,760 $1,293,225 $964,702 $1,944,972 $1,944,972 $32,342 $225, ,245,766 Capital 33,548, ,548,603 Total $33,548,603 $413,644 $200,012,387 $8,778,466 $6,635,760 $1,293,225 $964,702 $1,944,972 $1,944,972 $32,342 $225,296 $255,794,369 Monthly: Expense $0 $34,470 $16,667,699 $731,539 $552,980 $107,769 $80,392 $162,081 $162,081 $2,695 $18,775 $18,520,481 15,972,497 Capital 2,795, ,795,717 3,039,150 Total $2,795,717 $34,470 $16,667,699 $731,539 $552,980 $107,769 $80,392 $162,081 $162,081 $2,695 $18,775 $21,316,198 $19,011,647 2,664,826,964 32,856,536 15,887,350, ,289, ,090, ,492, ,492,688 20,118,399,344 Cost Indicator $20,713,908,645 Adopted Assessed Value 20,138,864,000 Escaped Assessment 0 Total Unitary Assessed Value $20,138,864,000 Assessed Value to Cost Ratio % Tax Rate % Total Electric $30,659,082,509 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\budget\2013\ Est\ Calif. Est.xls Sheet: 2015 GRC

380 376 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY CALIFORNIA PROPERTY TAX RATES CO. PROPERTY TAX PER COUNTY ASSESSED VALUE RATES NO. COUNTY UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY COMPOSITE 10 FRESNO $4,807, $141, $4,948, $388,853,974 $14,056,726 $402,910, % % % 13 IMPERIAL 15, NONE 15, ,144, ,144, % NONE % 14 INYO 699, , , ,879, ,443 70,418, % % % 15 KERN 3,510, , ,517, ,467, , ,117, % % % 16 KINGS 371, NONE 371, ,668, ,668, % NONE % 19 LOS ANGELES 48,956, , ,566, ,162,537,837 55,758,243 4,218,296, % % % 20 MADERA 907, , , ,781, ,300 80,983, % % % 25 MODOC NONE , , % NONE % 26 MONO 710, , , ,433,312 3,892,660 60,325, % % % 30 ORANGE 22,779, , ,000, ,018,971,609 20,131,113 2,039,102, % % % 33 RIVERSIDE 15,383, , ,492, ,120,511,103 9,753,492 1,130,264, % % % 34 SACRAMENTO 1, NONE 1, , , % NONE % 36 SAN BERNARDINO 18,901, , ,152, ,574,125,484 21,307,810 1,595,433, % % % 37 SAN DIEGO 19,100, NONE 19,100, ,529,639, ,529,639, % NONE % 38 SAN FRANCISCO 2, NONE 2, , , % NONE % 42 SANTA BARBARA 1,491, , ,508, ,018,718 1,518, ,536, % % % 54 TULARE 4,130, , ,141, ,737,367 1,054, ,791, % % % 55 TUOLUMNE 10, NONE 10, ,028, ,028, % NONE % 56 VENTURA 7,525, , ,561, ,785,456 2,672, ,458, % % % SUBTOTAL 149,307, ,456, ,763, ,361,997, ,538,053 12,493,535, % % % TAX BILLS NOT PREPARED 14 INYO KERN ORANGE ,000 1, TULARE VENTURA TOTAL $149,307, $1,456, $150,763, $12,361,997,060 $131,539,730 $12,493,536, % % % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch xls Sheet: RATES

381 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY CALIFORNIA PROPERTY TAX RATES CO. PROPERTY TAX PER COUNTY ASSESSED VALUE RATES NO. COUNTY UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY COMPOSITE 10 FRESNO $4,287, $144, $4,431, $372,537,030 $14,066,665 $386,603, % % % 13 IMPERIAL 15, NONE 15, ,189, ,189, % NONE % 14 INYO 750, , , ,194, ,443 68,733, % % % 15 KERN 3,523, , ,531, ,492, , ,202, % % % 16 KINGS 390, NONE 390, ,976, ,976, % NONE % 19 LOS ANGELES 51,273, , ,742, ,331,989,187 42,058,893 4,374,048, % % % 20 MADERA 886, , , ,198, ,300 78,400, % % % 25 MODOC NONE , , % NONE % 26 MONO 831, , , ,742,801 3,892,660 59,635, % % % 30 ORANGE 22,903, , ,180, ,024,593,833 24,806,163 2,049,399, % % % 33 RIVERSIDE 16,227, , ,374, ,150,272,337 12,153,492 1,162,425, % % % 34 SACRAMENTO 1, NONE 1, , , % NONE % 36 SAN BERNARDINO 20,261, , ,423, ,687,158,521 12,985,979 1,700,144, % % % 37 SAN DIEGO 18,895, NONE 18,895, ,504,496, ,504,496, % NONE % 38 SAN FRANCISCO 2, NONE 2, , , % NONE % 42 SANTA BARBARA 1,648, , ,664, ,007,592 1,518, ,526, % % % 54 TULARE 4,189, , ,377, ,517,296 15,894, ,411, % % % 55 TUOLUMNE 11, NONE 11, ,056, ,056, % NONE % 56 VENTURA 8,014, , ,049, ,951,271 2,672, ,623, % % % SUBTOTAL 154,116, ,493, ,610, ,651,725, ,501,111 12,783,226, % % % TAX BILLS NOT PREPARED 14 INYO VENTURA TOTAL $154,116, $1,493, $155,610, $12,651,725,421 $131,501,211 $12,783,226, % % % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch xls Sheet: Rates

382 378 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY CALIFORNIA PROPERTY TAX RATES CO. PROPERTY TAX PER COUNTY ASSESSED VALUE RATES NO. COUNTY UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY COMPOSITE 10 FRESNO $4,735, $143, $4,878, $375,462,486 $14,026,568 $389,489, % % % 13 IMPERIAL 16, NONE 16, ,234, ,234, % NONE % 14 INYO 715, , , ,507, ,443 72,047, % % % 15 KERN 3,872, , ,376, ,829,532 36,550, ,380, % % % 16 KINGS 443, NONE 443, ,954, ,954, % NONE % 19 LOS ANGELES 52,953, ,641, ,594, ,485,085, ,064,297 4,803,150, % % % 20 MADERA 900, , , ,334, ,300 78,536, % % % 25 MODOC NONE , , % NONE % 26 MONO 930, , , ,262,894 3,892,660 64,155, % % % 30 ORANGE 24,466, , ,691, ,114,770,540 20,131,113 2,134,901, % % % 33 RIVERSIDE 18,243, , ,358, ,274,725,040 9,753,492 1,284,478, % % % 34 SACRAMENTO 2, NONE 2, , , % NONE % 36 SAN BERNARDINO 31,330, , ,493, ,594,078,013 12,985,979 2,607,063, % % % 37 SAN DIEGO 28,818, NONE 28,818, ,217,581, ,217,581, % NONE % 38 SAN FRANCISCO 2, NONE 2, , , % NONE % 42 SANTA BARBARA 1,644, , ,659, ,631,165 1,518, ,150, % % % 54 TULARE 4,824, , ,018, ,110,355 15,452, ,562, % % % 55 TUOLUMNE 12, NONE 12, ,159, ,159, % NONE % 56 VENTURA 8,467, , ,492, ,841,637 1,692, ,533, % % % SUBTOTAL 182,381, ,076, ,458, ,746,032, ,809,967 15,180,842, % % % TAX BILLS NOT PREPARED 14 INYO VENTURA TOTAL $182,381, $5,076, $187,458, $14,746,032,706 $434,810,067 $15,180,842, % % % ACTUAL $186,113, $1,344, $187,458, $15,065,700,000 $115,142,813 $15,180,842, % % % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch xls Sheet: Rates

383 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY CALIFORNIA PROPERTY TAX RATES CO. PROPERTY TAX PER COUNTY ASSESSED VALUE RATES NO. COUNTY UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY COMPOSITE 10 FRESNO $5,605, $66, $5,671, $444,496,829 $6,496,483 $450,993, % % % 13 IMPERIAL 22, NONE 22, ,588, ,588, % NONE % 14 INYO 1,036, , ,043, ,015, ,443 94,555, % % % 15 KERN 5,218, , ,705, ,650,798 35,322, ,973, % % % 16 KINGS 572, NONE 572, ,550, ,550, % NONE % 19 LOS ANGELES 59,839, ,554, ,393, ,057,394, ,310,654 5,366,705, % % % 20 MADERA 1,011, , ,013, ,813, ,300 89,015, % % % 25 MODOC NONE , , % NONE % 26 MONO 1,172, , ,213, ,113,483 3,892,660 77,006, % % % 30 ORANGE 27,825, , ,049, ,383,737,804 20,130,113 2,403,867, % % % 33 RIVERSIDE 23,137, , ,446, ,592,357,833 23,177,547 1,615,535, % % % 34 SACRAMENTO 4, NONE 4, , , % NONE % 36 SAN BERNARDINO 27,757, ,159, ,916, ,326,210, ,795,111 2,968,005, % % % 37 SAN DIEGO 29,326, NONE 29,326, ,248,422, ,248,422, % NONE % 38 SAN FRANCISCO 11, NONE 11, ,012, ,012, % NONE % 42 SANTA BARBARA 1,820, , ,836, ,591,325 1,518, ,110, % % % 54 TULARE 6,521, , ,716, ,354,725 14,995, ,350, % % % 55 TUOLUMNE 14, NONE 14, ,332, ,332, % NONE % 56 VENTURA 10,337, , ,362, ,518,850 1,692, ,210, % % % SUBTOTAL 201,235, ,086, ,322, ,139,491,166 1,059,073,308 17,198,564, % % % TAX BILLS NOT PREPARED 14 INYO Orange ,000 1,000 TOTAL $201,235, $13,086, $214,322, $16,139,491,166 $1,059,074,408 $17,198,565, % % % ACTUAL $212,897, $1,425, $214,322, $17,083,200,000 $115,365,574 $17,198,565, % % % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch xls Sheet: Rates

384 380 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY CALIFORNIA PROPERTY TAX RATES CO. PROPERTY TAX PER COUNTY ASSESSED VALUE RATES NO. COUNTY UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY TOTAL UNITARY NON-UNITARY COMPOSITE 10 FRESNO $5,484, $66, $5,550, $445,510,158 $6,438,029 $451,948, % % % 13 IMPERIAL 21, NONE 21, ,473, ,473, % NONE % 14 INYO 1,061, , ,068, ,524, ,443 94,064, % % % 15 KERN 5,651, , ,126, ,082,780 34,247, ,330, % % % 16 KINGS 532, NONE 532, ,010, ,010, % NONE % 19 LOS ANGELES 62,433, ,441, ,875, ,401,091, ,210,801 5,706,302, % % % 20 MADERA 1,030, , ,032, ,459, ,300 90,662, % % % 25 MODOC NONE , , % NONE % 26 MONO 1,517, , ,560, ,273,260 3,892,660 76,165, % % % 30 ORANGE 29,523, , ,544, ,530,323, ,183 2,531,149, % % % 33 RIVERSIDE 23,309, , ,532, ,596,213,121 15,881,386 1,612,094, % % % 34 SACRAMENTO 3, NONE 3, , , % NONE % 36 SAN BERNARDINO 29,925, ,990, ,916, ,488,258, ,910,172 3,111,168, % % % 37 SAN DIEGO 32,836, NONE 32,836, ,458,486, ,458,486, % NONE % 38 SAN FRANCISCO 7, NONE 7, , , % NONE % 42 SANTA BARBARA 3,046, , ,056, ,047, , ,962, % % % 54 TULARE 7,145, , ,336, ,069,604 14,538, ,607, % % % 55 TUOLUMNE 14, NONE 14, ,326, ,326, % NONE % 56 VENTURA 10,813, , ,837, ,316,865 1,692, ,008, % % % SUBTOTAL 214,360, ,493, ,854, ,219,375,708 1,007,293,477 18,226,669, % % % TAX BILLS NOT PREPARED 14 INYO Orange TOTAL $214,360, $12,493, $226,854, $17,219,375,708 $1,007,293,577 $18,226,669, % % % ACTUAL $225,560, $1,293, $226,854, $18,122,402,724 $104,266,561 $18,226,669, % % % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch xls Sheet: Rates

385 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY PROJECTED NON-TAXABLE PLANT THOUSANDS OF DOLLARS Embedded Software Ret. Unit Material Software Asset Type Composite % Direct Cost % Cost % Cost % Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant 2012 AND PRIOR VINTAGES: Nuclear $77,224 $1,193 $66,211 $9,820 $77,224 $1,063 $67,408 $8,753 $77,224 $933 $68,605 $7,686 Hydro 2, ,365 2, ,326 2, ,287 Other Production (1) Transmission 101,017 10,558 11,145 79, ,017 10,258 14,096 76, ,017 9,958 17,047 74,012 Distribution 373,104 47,098 33, , ,104 45,617 47, , ,104 44,136 62, ,687 General Plant 27,341 2,124 10,374 14,843 27,341 1,911 13,122 12,308 27,341 1,698 15,870 9,773 Total $581,362 $61,263 $121,841 $398,258 $581,362 $59,099 $143,412 $378,851 $581,362 $56,935 $164,983 $359, VINTAGE: Nuclear % % % % $0 $0 $0 $0 $0 $0 Hydro % % % % Other Production % % % % Transmission % % % % 45,543 1,360 44,183 45,543 2,720 42,823 Distribution % % % % 3, ,797 3, ,646 General Plant % % % % 3, ,263 3, ,898 Total $53,458 $0 $1,937 $51,521 $53,458 $0 $3,873 $49, VINTAGE: Nuclear % % % % $139 $15 $124 Hydro % % % % Other Production % % % % Transmission % % % % 23, ,858 Distribution % % % % 5, ,141 General Plant % % % % 2, ,244 Total $31,713 $0 $1,177 $30, VINTAGE: Nuclear % % % % Hydro % % % % Other Production % % % % Transmission % % % % Distribution % % % % General Plant % % % % Total 2016 VINTAGE: Nuclear % % % % Hydro % % % % Other Production % % % % Transmission % % % % Distribution % % % % General Plant % % % % Total Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant TOTAL Nuclear $77,224 $1,193 $66,211 $9,820 $77,224 $1,063 $67,408 $8,753 $77,363 $933 $68,620 $7,810 Hydro 2, ,365 2, ,549 2, ,671 Other Production Transmission 101,017 10,558 11,145 79, ,560 10,258 15, , ,116 9,958 20, ,693 Distribution 373,104 47,098 33, , ,052 45,617 48, , ,399 44,136 62, ,474 General Plant 27,341 2,124 10,374 14,843 30,969 1,911 13,487 15,571 33,464 1,698 16,851 14,915 Total $581,362 $61,263 $121,841 $398,258 $634,820 $59,099 $145,349 $430,372 $666,533 $56,935 $170,033 $439, General Buildings $37, % $680 $86, % $2,371 Computers 96, % 18,683 40, % 8,488 Furniture & Equipment 12, % , % 736 Stores/Lab/Miscellaneous 12, % , % 800 Telecommunications 214, % 16,242 82, % 8,057 General Other 10, % 1,603 4, % 526 $384, % $38,620 $242, % $20,978 exp_pt_property_tax.xlsb Non-Taxable Property

386 382 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY PROJECTED NON-TAXABLE PLANT THOUSANDS OF DOLLARS Embedded Software Ret. Unit Material Software Asset Type Composite % Direct Cost % Cost % Cost % 2012 AND PRIOR VINTAGES: Nuclear Hydro Other Production Transmission Distribution General Plant Total 2013 VINTAGE: Nuclear % % % % Hydro % % % % Other Production % % % % Transmission % % % % Distribution % % % % General Plant % % % % Total 2014 VINTAGE: Nuclear % % % % Hydro % % % % Other Production % % % % Transmission % % % % Distribution % % % % General Plant % % % % Total 2015 VINTAGE: Nuclear % % % % Hydro % % % % Other Production % % % % Transmission % % % % Distribution % % % % General Plant % % % % Total 2016 VINTAGE: Nuclear % % % % Hydro % % % % Other Production % % % % Transmission % % % % Distribution % % % % General Plant % % % % Total TOTAL Nuclear Hydro Other Production Transmission Distribution General Plant Total General Buildings $37, % $680 Computers 96, % 18,683 Furniture & Equipment 12, % 421 Stores/Lab/Miscellaneous 12, % 991 Telecommunications 214, % 16,242 General Other 10, % 1,603 $384, % $38, Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant $77,224 $774 $70,073 $6,377 $77,224 $615 $71,541 $5,068 2, ,236 2, , (1) (1) 101,017 9,642 20,259 71, ,017 9,326 23,471 68, ,104 42,615 78, , ,104 41,094 94, ,381 27,341 1,514 18,238 7,589 27,341 1,330 20,606 5,405 $581,362 $54,749 $188,262 $338,351 $581,362 $52,563 $211,541 $317,258 $0 $0 $0 $0 $0 $ ,543 4,239 41,304 45,543 5,758 39,785 3, ,478 3, ,310 3,628 1,044 2,584 3,628 1,358 2,270 $53,458 $0 $5,880 $47,578 $53,458 $0 $7,887 $45,571 $139 $30 $109 $139 $45 $ ,556 1,472 22,084 23,556 2,246 21,310 5, ,910 5, ,679 2, ,028 2, ,812 $31,713 $0 $2,420 $29,293 $31,713 $0 $3,660 $28,053 $328 $44 $284 $328 $80 $ , ,691 28,671 1,960 26,711 5, ,409 5, ,159 2, ,309 2, ,090 $37,344 $0 $1,502 $35,842 $37,344 $0 $2,995 $34,349 $146 $19 $ , ,763 6, ,466 2, ,115 $20,461 $0 $902 $19, Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant $77,691 $774 $70,147 $6,770 $77,837 $615 $71,685 $5,537 2, ,754 2, , (1) 198,787 9,642 26, , ,931 9,326 33, , ,058 42,615 79, , ,823 41,094 96, ,995 35,992 1,514 19,968 14,510 38,307 1,330 23,285 13,692 $703,877 $54,749 $198,064 $451,064 $724,338 $52,563 $226,985 $444,790 exp_pt_property_tax.xlsb Non-Taxable Property

387 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY SUMMARY OF EMBEDDED SOFTWARE COSTS DECEMBER 31, 2012 SUMMARY: Direct Costs Allocated Reserve DFIT Total NUCLEAR $73,964,061 $65,574,079 $1,192,948 $7,197,034 HYDRO 2,070, , ,223 1,328,621 OTHER PRODUCTION 621, ,489 69, ,365 TRANSMISSION 85,147,543 10,895,279 10,557,733 63,694,531 DISTRIBUTION 364,470,649 33,228,675 47,098, ,143,556 GENERAL 25,192,244 10,256,044 2,123,738 12,812,462 TOTAL $551,466,482 $120,608,342 $61,262,571 $369,595,569 PLANT TOTAL NUCLEAR $73,964,061 $3,259,904 $77,223,965 HYDRO 2,070,620 37,825 2,108,445 OTHER PRODUCTION 621,365 (53,849) 567,516 TRANSMISSION 85,147,543 15,869, ,016,893 DISTRIBUTION 364,470,649 8,633, ,104,342 GENERAL 25,192,244 2,148,391 27,340,635 TOTAL $551,466,482 $29,895,314 $581,361,796 RESERVE TOTAL NUCLEAR $65,574,079 $636,481 $66,210,560 HYDRO 521,776 1, ,904 OTHER PRODUCTION 132,489 (1,131) 131,358 TRANSMISSION 10,895, ,926 11,145,205 DISTRIBUTION 33,228, ,785 33,456,460 GENERAL 10,256, ,084 10,374,128 TOTAL $120,608,342 $1,232,273 $121,840,615 DFIT TOTAL NUCLEAR $1,192,948 $0 $1,192,948 HYDRO 220, ,223 OTHER PRODUCTION 69, ,511 TRANSMISSION 10,557, ,557,733 DISTRIBUTION 47,098, ,098,418 GENERAL 2,123, ,123,738 TOTAL $61,262,571 $0 $61,262,571 NET PLANT TOTAL NUCLEAR $7,197,034 $2,623,423 $9,820,457 HYDRO 1,328,621 36,697 1,365,318 OTHER PRODUCTION 419,365 (52,718) 366,647 TRANSMISSION 63,694,531 15,619,424 79,313,955 DISTRIBUTION 284,143,556 8,405, ,549,464 GENERAL 12,812,462 2,030,307 14,842,769 TOTAL $369,595,569 $28,663,041 $398,258,610 j k \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101

388 384 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY RETIREMENT UNIT DETAIL OF EMBEDDED SOFTWARE COSTS DECEMBER 31, 2012 ACCOUNT 101 Net Book Value of Embedded Embedded Embedded Embedded G/L Account Utility Account Retirement Unit Direct Costs Allocated Reserve Direct Costs Material % Net Material Cost Software % Software Plant Software DFIT Software Cost Direct OH AFUDC AFUDC CIAC Reserve Nuclear Produc NUC STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE $11,963,390 $11,131,590 $831, % $457, % 274,406 $39,017 $235,389 $11,963, $5,459, $28, $54, $0.00 $16,288, Nuclear Produc NUC STR&IMP ELE 046 INTRUSION ALARM SYSTEM 241, ,255 41, % 22, % 11,297 1,606 9, , , , Nuclear Produc NUC STR&IMP ELE 046 INTRUSION ALARM SYSTEM 318, ,034 47, % 25, % 15,559 2,212 13, , , , Nuclear Produc NUC STR&IMP ELE 047 SECURITY MONITORING SYSTEM 286,052 74, , % 116, % 58,105 8,262 49, , , , , , Nuclear Produc NUC STR&IMP ELE 047 SECURITY MONITORING SYSTEM 4,589,434 1,261,937 3,327, % 1,829, % 1,097, , ,640 4,589, , , , ,441, Nuclear Produc NUC STR&IMP ELE 135 GATES, AUTOMATED 1,853, , , % 531, % 212,488 30, ,275 1,853, , , Nuclear Produc NUC REACTOR PLT EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 173,778, ,087,448 10,690, % 2,731, % 1,639, ,053 1,406, ,792, ,999, , , (20,067.12) 226,399, Nuclear Produc NUC REACTOR PLT EQ ELE 171 REFUELING MACHINE 8,111,341 7,317, , % 436, % 87,334 12,418 74,916 8,111, ,823, ,863, Nuclear Produc NUC REACTOR PLT EQ ELE 172 HANDLING MACHINE, SPENT FUEL 1,572,654 1,525,926 46, % 25, % 5, ,407 1,572, , ,295, Nuclear Produc NUC REACTOR PLT EQ ELE 175 FUEL TRANSFER CARRIAGE 357, ,420 7, % 3, % , , , Nuclear Produc NUC REACTOR PLT EQ ELE 180 UPENDING MACHINE 827, ,051 15, % 8, % 1, , , , ,264, Nuclear Produc NUC REACTOR PLT EQ ELE 190 REMOTE VIEWING SYSTEM 945, ,387 97, % 53, % 32,022 4,553 27, , , ,047, Nuclear Produc NUC TURBOGEN UNITS ELE 005 CONTROL AND/OR MONITORING SYSTE 12,223,288 11,547, , % 371, % 222,996 31, ,289 12,223, ,651, , (57.85) ,843, Nuclear Produc NUC ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 4,035 3, % % , , , Nuclear Produc NUC ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 12,925,479 12,179, , % 410, % 246,026 34, ,044 12,925, ,850, ,751, Nuclear Produc NUC ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 37,973,501 27,330,429 10,643, % 2,480, % 1,488, ,612 1,276,653 37,976, ,349, ,190, (6,034.86) (5,000.00) 52,180, Nuclear Produc NUC MISC PWR PLT EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 27,267,273 17,336,777 9,930, % 5,460, % 3,276, ,807 2,810,204 27,267, ,150, , ,489, ,679, Nuclear Produc NUC MISC PWR PLT EQ ELE 270 NUCLEAR SIMULATOR COMPUTER COMP 14,850,667 15,351,461 (500,794) % (275,348) 70.00% (192,744) (27,406) (165,338) 14,850, ,434, , (362.13) ,095, Nuclear Produc NUC MISC PWR PLT EQ ELE 755 PLANT SECURITY SYSTEM 1,854,863 1,882,473 (27,610) % (15,181) 50.00% (7,591) (1,079) (6,512) 1,808, , , ,458, Nuclear Produc NUC MISC PWR PLT EQ ELE 755 PLANT SECURITY SYSTEM 32,941,766 33,180,199 (238,433) % (131,096) 60.00% (78,658) (11,184) (67,474) 32,126, ,787, , ,038, ,334, Hydro Producti HYD STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 739, , , % 279, % 13,965 1,986 11, , , , , , Hydro Producti HYD STR&IMP ELE 025 TANKS, 5,000 GALLONS AND LARGER 481,580 91, , % 214, % 10,727 1,525 9, , , , , , Hydro Producti HYD STR&IMP ELE 047 SECURITY MONITORING SYSTEM 1,959, ,196 1,787, % 982, % 49,147 6,988 42,159 1,959, , , , , Hydro Producti HYD STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 3,049, ,112 2,326, % 1,279, % 63,950 9,093 54,857 3,049, , , , , Hydro Producti HYD STR&IMP ELE 065 EARTHQUAKE RECORDING DEVICE 45,818 24,970 20, % 11, % , , , Hydro Producti HYD STR&IMP ELE 070 ELEVATOR SYSTEM 903, , , % 231, % 11,557 1,643 9, , , , Hydro Producti HYD STR&IMP ELE 075 POWER/LIGHTING SYSTEM INSIDE 2,287, ,102 1,634, % 898, % 44,926 6,388 38,538 2,287, , , , , Hydro Producti HYD STR&IMP ELE 085 FIRE PROTECTION SYSTEM INSIDE 346,561 29, , % 174, % 8,709 1,238 7, , , , , , Hydro Producti HYD STR&IMP ELE 090 CRANE/HOIST NON PORTABLE 4,786,896 2,046,125 2,740, % 1,506, % 75,347 10,713 64,634 4,786, ,108, , , ,541, Hydro Producti HYD STR&IMP ELE 135 GATES, AUTOMATED 603, , , % 262, % 13,121 1,866 11, , , , , , Hydro Producti HYD STR&IMP ELE 160 YARD LIGHTING SYSTEM 18,824 5,530 13, % 7, % , , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 005 CONTROL AND/OR MONITORING SYSTE 2,185, ,182 1,576, % 866, % 43,343 6,163 37,180 2,185, , , , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 015 PUMPS, 20 HORSEPOWER AND LARGER 15,524 2,636 12, % 7, % , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 020 MOTORS, 20 HORSEPOWER AND LARGE 242,275 29, , % 116, % 5, , , , , , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 065 EARTHQUAKE RECORDING DEVICE 220,466 76, , % 78, % 3, , , , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 240 GAUGING STATION 800, , , % 307, % 15,376 2,186 13, , , , , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 241 WATERFLOW MEASURING SYSTEM (AVM 2,857, ,464 2,343, % 1,288, % 64,431 9,161 55,270 2,857, , , , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 360 LIGHTING SYSTEM 92,806 72,544 20, % 11, % , , , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 375 VALVES, MOTOR/POWER OPERATED 6,168,641 1,118,502 5,050, % 2,776, % 138,834 19, ,094 6,168, , , , ,303, Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 380 DAM PERFORMANCE TESTING EQUIPME 1,334, , , % 467, % 23,387 3,325 20,062 1,334, , , Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 005 CONTROL AND/OR MONITORING SYSTE 1,975, ,051 1,319, % 725, % 36,270 5,157 31,113 1,975, , , Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 015 PUMPS, 20 HORSEPOWER AND LARGER 182,257 46, , % 74, % 3, , , , , (8.21) , Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 020 MOTORS, 20 HORSEPOWER AND LARGE 1,472, , , % 445, % 22,286 3,169 19,117 1,472, , , (8.21) , Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 030 HEAT EXCHANGER, SHELL AND TUBE 756, , , % 268, % 13,438 1,911 11, , , , Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 218 WATERFLOW MEASURING SYSTEM (AVM 1,165, , , % 366, % 18,305 2,603 15,702 1,165, , , Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 370 FIRE PROTECTION EQUIPMENT GEN 600,289 98, , % 276, % 13,802 1,962 11, , , , Hydro Producti HYD ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 3,677, ,520 3,155, % 1,735, % 86,757 12,336 74,421 3,677, , , , , Hydro Producti HYD ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 12,557,119 2,372,673 10,184, % 5,599, % 279,982 39, ,172 12,557, ,851, , , ,188, Hydro Producti HYD ACC ELEC EQ ELE 110 INSTRUMENT TRANSFORMER 176,172 15, , % 88, % 4, , , , , , , Hydro Producti HYD ACC ELEC EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 157,086 34, , % 67, % 3, , , , , Hydro Producti HYD ACC ELEC EQ ELE 214 SUPERVISORY CONTROL UNIT (EXIST 4,611,062 1,869,589 2,741, % 1,507, % 75,366 10,716 64,650 4,611, , ,270, Hydro Producti HYD ACC ELEC EQ ELE 318 RELAYS AND METERS PROTECTIVE 3,163, ,006 2,691, % 1,480, % 74,006 10,523 63,483 3,163, ,186, , , , Hydro Producti HYD ACC ELEC EQ ELE 410 SWITCH GEAR OR MOTOR CONTROL CE 9,505,831 1,772,879 7,732, % 4,251, % 212,588 30, ,361 9,505, ,414, , , ,044, Hydro Producti HYD ACC ELEC EQ ELE 425 STATION POWER AND LIGHTING SYST 1,958, ,537 1,401, % 770, % 38,542 5,480 33,062 1,958, ,016, , (122.04) , Hydro Producti HYD ACC ELEC EQ ELE 515 INVERTER UPS(UNITERRUPTABLE P 519,425 45, , % 260, % 13,037 1,854 11, , , , , , Hydro Producti HYD ACC ELEC EQ ELE 600 ANNUNCIATION SYSTEM 435,461 88, , % 190, % 9,545 1,357 8, , , , Hydro Producti HYD ACC ELEC EQ ELE 715 FIRE PROTECTION SYSTEM SWITCH 5,021 1,764 3, % 1, % , , Hydro Producti HYD MISC PWR PLT EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 211,282 83, , % 70, % 3, , , , , Hydro Producti HYD MISC PWR PLT EQ ELE 015 PUMPS, 20 HORSEPOWER AND LARGER 279, , , % 77, % 3, , , , , Hydro Producti HYD MISC PWR PLT EQ ELE 020 MOTORS, 20 HORSEPOWER AND LARGE 135,375 74,290 61, % 33, % 1, , , , , Hydro Producti HYD MISC PWR PLT EQ ELE 065 EARTHQUAKE RECORDING DEVICE 12, , , % 3, % , , , Hydro Producti HYD MISC PWR PLT EQ ELE 145 WEATHER STATION 766,347 7, , % 416, % 20,848 2,964 17, , , , , , Hydro Producti HYD MISC PWR PLT EQ ELE 593 STORES AND TEST EQUIPMENT 2,169 1, % % , , Hydro Producti HYD MISC PWR PLT EQ ELE 595 LABORATORY EQUIPMENT 1,741, , , % 465, % 23,266 3,308 19,958 1,741, , , Hydro Producti HYD MISC PWR PLT EQ ELE 715 FIRE PROTECTION SYSTEM GENERA 110,352 56,238 54, % 29, % 1, , , , , Other Producti OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 45,399,957 9,626,888 35,773, % 19,668, % 87,187 12,397 74,790 45,399, ,112, , , ,477, Other Producti OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 45,436,860 9,629,754 35,807, % 19,687, % 95,720 13,610 82,110 45,436, ,115, , , ,480, Other Producti OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 45,156,164 9,611,598 35,544, % 19,543, % 100,377 14,272 86,105 45,156, ,096, , , ,461, Other Producti OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 48,249,122 9,811,322 38,437, % 21,134, % 109,577 15,580 93,997 48,249, ,308, , , ,678, Other Producti OPR ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 466, , , % 150, % 1, , , , , , Other Producti OPR ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 350,263 81, , % 148, % 1, , , , , , Other Producti OPR ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 1,385, ,017 1,064, % 585, % 58,538 8,323 50,215 1,385, , , , Other Producti OPR ACC ELEC EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 367,936 79, , % 158, % 1, , , , , , , Other Producti OPR ACC ELEC EQ ELE 320 SWITCH, DISCONNECT, HIGH VOLTAG 51,832,422 10,837,679 40,994, % 22,539, % 22,540 3,205 19,335 51,832, ,039, , , ,563, Other Producti OPR ACC ELEC EQ ELE 745 TELEVISION SYSTEM 2,361, ,575 1,884, % 1,035, % 10,359 1,473 8,886 2,361, , , , , Transmission P TRN STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 133,228 15, , % 64, % 32,343 4,599 27, , , , , , Transmission P TRN STR&IMP ELE 046 INTRUSION ALARM SYSTEM 1,140, , , % 304, % 152,037 21, ,419 1,140, , , , , Transmission P TRN STR&IMP ELE 047 SECURITY MONITORING SYSTEM 14,028,570 1,770,556 12,258, % 8,075, % 4,037, ,134 3,463,738 14,028, ,801, , , ,727, Transmission P TRN STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 5,150,418 1,280,275 3,870, % 2,127, % 21,279 3,026 18,253 5,191, , , , (47,671.92) 1,481, Transmission P TRN STR&IMP ELE 065 EARTHQUAKE RECORDING DEVICE 11,927 8,576 3, % 1, % , , , Transmission P TRN STR&IMP ELE 070 ELEVATOR SYSTEM 86,706 47,808 38, % 21, % 1, , , , Transmission P TRN STR&IMP ELE 076 POWER/LIGHTING SYSTEM AUXILIA 1,180, , , % 441, % 22,086 3,140 18,946 1,180, , , , Transmission P TRN STATION EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 23,731,313 5,690,529 18,040, % 7,531, % 3,765, ,475 3,230,508 24,267, ,276, , , (609,041.98) 6,324, Transmission P TRN STATION EQ ELE 065 EARTHQUAKE RECORDING DEVICE 74,957 26,483 48, % 26, % 13,326 1,895 11,431 74, , , Transmission P TRN STATION EQ ELE 080 SYNCHRONOUS CONDENSER (LEGACY N 3,285,257 1,783,752 1,501, % 825, % 41,278 5,869 35,409 3,285, , ,958, Transmission P TRN STATION EQ ELE 091 CIRCUIT BREAKER MONITORING DEVI 1,956, ,912 1,825, % 1,003, % 752, , ,752 1,956, , , , , \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101

389 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY RETIREMENT UNIT DETAIL OF EMBEDDED SOFTWARE COSTS DECEMBER 31, 2012 ACCOUNT 101 Net Book Value of Embedded Embedded Embedded Embedded G/L Account Utility Account Retirement Unit Direct Costs Allocated Reserve Direct Costs Material % Net Material Cost Software % Software Plant Software DFIT Software Cost Direct OH AFUDC AFUDC CIAC Reserve Transmission P TRN STATION EQ ELE 095 SATELLITE TIME CONTROLLER (GPS 708,633 41, , % 366, % 330,094 46, , , , , , , Transmission P TRN STATION EQ ELE 096 SUBSTATION CONTROL WORKSTATION 5,243, ,805 4,911, % 2,700, % 2,430, ,572 2,084,825 5,243, ,266, , , , Transmission P TRN STATION EQ ELE 098 ULTRA SMALL ANTENNA TERMINAL SA 864,732 33, , % 457, % 411,389 58, , , , , , , Transmission P TRN STATION EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 9,050,559 1,263,673 7,786, % 4,281, % 2,140, ,381 1,836,325 9,116, ,688, , , (80,094.74) 1,525, Transmission P TRN STATION EQ ELE 165 TEMPERATURE AND HUMIDITY MONITO 214,592 15, , % 109, % 54,845 7,798 47, , , , , , Transmission P TRN STATION EQ ELE 213 DISPATCH BOARD 2,354, ,872 1,835, % 1,008, % 504,480 71, ,749 2,354, , , Transmission P TRN STATION EQ ELE 214 SUPERVISORY CONTROL UNIT (EXIST 22,266,747 4,434,755 17,831, % 9,858, % 7,394,009 1,051,335 6,342,674 22,266, ,326, ,694, Transmission P TRN STATION EQ ELE 215 TELEVISION SYSTEM 219,499 23, , % 107, % 10,798 1,535 9, , , , Transmission P TRN STATION EQ ELE 270 TRAINING SIMULATOR 3,976, ,023 3,278, % 1,802, % 1,622, ,681 1,391,691 3,976, , , Transmission P TRN STATION EQ ELE 275 AUXILIARY GENERATOR SYSTEM 1,958, ,189 1,603, % 881, % 44,069 6,266 37,803 1,958, , , Transmission P TRN STATION EQ ELE 300 TRANSFORMER, POWER 173,175,757 42,927, ,248, % 71,613, % 358,068 50, , ,695, ,726, , , (2,947,939.24) 49,507, Transmission P TRN STATION EQ ELE 314 GAS INSULATED SWITCHGEAR (GIS) 10,074,234 2,262,584 7,811, % 4,295, % 21,475 3,053 18,422 10,074, ,651, ,858, Transmission P TRN STATION EQ ELE 318 RELAYS AND METERS PROTECTIVE 28,117,262 6,716,952 21,400, % 7,184, % 3,592, ,795 3,081,615 28,763, ,598, , , (772,862.72) 7,849, Transmission P TRN STATION EQ ELE 319 ALARMS STATION CONTROL ROOM 3,134, ,957 2,565, % 1,410, % 705, , ,068 3,137, , , , (3,603.94) 744, Transmission P TRN STATION EQ ELE 362 CARRIER TERMINAL 15,556,936 3,627,005 11,929, % 6,559, % 655,936 93, ,670 16,484, ,987, (1,151,871.73) 4,250, Transmission P TRN STATION EQ ELE 603 TRANSFORMER, POWER/ISO 88,482,510 8,025,465 80,457, % 44,237, % 442,372 62, ,472 95,399, ,144, ,655, ,275, (9,024,758.71) 9,712, Transmission P TRN STATION EQ ELE 606 CONTROL AND/OR MONITORING SYSTE 3,302, ,934 2,999, % 1,649, % 824, , ,321 3,374, , , , (83,763.25) 342, Transmission P TRN STATION EQ ELE 612 METERING UNIT/ISO 361,632 57, , % 166, % 83,485 11,871 71, , , , (92,816.73) 119, Transmission P TRN STATION EQ ELE 614 GAS INSULATED SWITCHGEAR (GIS)/ 163,875,278 18,041, ,833, % 80,182, % 400,914 57, , ,875, ,739, , , ,383, Transmission P TRN STATION EQ ELE 618 RELAYS AND METERS/ISO 36,860,414 3,124,613 33,735, % 19,427, % 14,570,867 2,071,793 12,499,074 37,448, ,256, ,286, , (824,292.76) 4,311, Transmission P TRN STATION EQ ELE 619 ALARMS STATION CONTROL ROOM/I 2,922, ,298 2,698, % 1,483, % 741, , ,449 2,923, ,070, , , (1,398.05) 316, Transmission P TRN STATION EQ ELE 624 SUPERVISORY CONTROL UNIT/ISO 647,592 85, , % 309, % 278,168 39, , , , , , (238,652.07) 85, Transmission P TRN STATION EQ ELE 629 FAULT RECORDER/ISO 3,345, ,559 3,016, % 1,658, % 829, , ,452 3,345, , , , , Transmission P TRN STATION EQ ELE 650 SERIES CAPACITORS / ISO 27,342,734 3,882,454 23,460, % 12,899, % 1,289, ,408 1,106,493 27,342, ,120, , ,482, Transmission P TRN STATION EQ ELE 662 CARRIER TERMINAL/ISO 3,468, ,382 3,056, % 1,680, % 168,027 23, ,136 3,689, ,173, , , (294,341.56) 515, Transmission P TRN STATION EQ ELE 803 TRANSFORMER, POWER/NON ISO 203,170,707 14,686, ,484, % 90,405, % 9,040,564 1,285,454 7,755, ,170, ,655, ,583, ,055, ,032, Transmission P TRN STATION EQ ELE 806 CONTROL AND/OR MONITORING SYSTE 766,518 76, , % 379, % 189,706 26, , , , , , (22,025.35) 105, Transmission P TRN STATION EQ ELE 814 GAS INSULATED SWITCHGEAR (GIS)/ 22,149,759 1,907,373 20,242, % 11,129, % 55,649 7,913 47,736 22,149, , , , ,996, Transmission P TRN STATION EQ ELE 818 RELAYS AND METERS/NON ISO 43,474,714 3,725,422 39,749, % 15,935, % 11,951,809 1,699,396 10,252,413 44,334, ,836, , , (1,103,601.97) 4,691, Transmission P TRN STATION EQ ELE 819 ALARMS STATION CONTROL ROOM/N 2,816, ,805 2,635, % 1,449, % 724, , ,526 2,818, , , , (2,511.12) 215, Transmission P TRN STATION EQ ELE 824 SUPERVISORY CONTROL UNIT/NON IS 8,860, ,675 7,917, % 3,384, % 3,045, ,092 2,612,836 9,037, ,461, , , (207,802.50) 1,087, Transmission P TRN STATION EQ ELE 829 FAULT RECORDER/NON ISO 1,227, ,825 1,123, % 617, % 308,995 43, ,060 1,227, , , , , Transmission P TRN STATION EQ ELE 862 CARRIER TERMINAL/NON ISO 1,418, ,641 1,264, % 695, % 69,538 9,887 59,651 1,519, , , , (113,361.92) 160, Transmission P TRN STATION EQ ELE 875 AUXILIARY GENERATOR SYSTEM/NON 1,989, ,586 1,810, % 995, % 49,767 7,076 42,691 1,989, , , , , Transmission P TRN STATION EQ ELE 880 SYNCHRONOUS CONDENSER/NON ISO 583,718 84, , % 274, % 13,712 1,950 11, , , , Transmission P TRN OH CON&DEV ELE 440 SWITCH, DISCONNECT, GANG OPERAT 13,190,717 7,331,309 5,859, % 3,221, % 32,216 4,581 27,635 15,222, ,546, , , (2,391,984.99) 7,477, Transmission P TRN OH CON&DEV ELE 441 SWITCH, STORED ENERGY OPERATOR 1,492, ,475 1,141, % 627, % 6, ,385 1,506, , , , (16,404.82) 403, Transmission P TRN UG CON&DEV ELE 117 STRUCTURE, PUMP HOUSE BELOW % % Transmission P TRN UG CON&DEV ELE 118 STRUCTURE, PUMP HOUSE 220 KV 9,821 12,839 (3,018) % (1,659) 5.00% (83) (12) (71) 20, , (11,855.45) 6, Transmission P TRN UG CON&DEV ELE 180 CATHODIC PROTECTION SYSTEM BE 141,751 60,913 80, % 44, % 2, , , , , Transmission P TRN UG CON&DEV ELE 181 CATHODIC PROTECTION SYSTEM , , , % 288, % 14,403 2,048 12, , , , (22,991.56) 153, Distribution P DST STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 2,708, ,873 2,140, % 1,177, % 588,511 83, ,832 2,708, , , , , Distribution P DST STR&IMP ELE 046 INTRUSION ALARM SYSTEM 929, , , % 403, % 201,821 28, , , , , , , Distribution P DST STR&IMP ELE 047 SECURITY MONITORING SYSTEM 3,522, ,222 2,802, % 1,540, % 770, , ,831 3,522, ,198, , , , Distribution P DST STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 17,879,402 4,618,656 13,260, % 7,291, % 72,911 10,367 62,544 18,012, ,850, , , (148,116.51) 5,092, Distribution P DST STR&IMP ELE 065 EARTHQUAKE RECORDING DEVICE 122,356 24,056 98, % 54, % 27,024 3,842 23, , , , Distribution P DST STR&IMP ELE 070 ELEVATOR SYSTEM 1,305, ,420 1,128, % 620, % 31,026 4,412 26,614 1,305, , , , , Distribution P DST STR&IMP ELE 076 POWER/LIGHTING SYSTEM AUXILIA 3,452, ,149 2,719, % 1,495, % 74,775 10,632 64,143 3,452, , , , , Distribution P DST STATION EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 8,356,946 1,399,261 6,957, % 3,825, % 1,912, ,969 1,640,780 8,923, ,485, , , (735,752.43) 1,700, Distribution P DST STATION EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 119,354 20,672 98, % 54, % 27,129 3,857 23, , , (12.43) , Distribution P DST STATION EQ ELE 165 TEMPERATURE AND HUMIDITY MONITO 390,864 22, , % 202, % 101,289 14,402 86, , , , , , Distribution P DST STATION EQ ELE 214 SUPERVISORY CONTROL UNIT (EXIST 71,154,149 12,166,727 58,987, % 26,536, % 19,902,481 2,829,881 17,072,600 71,554, ,315, , , (510,174.93) 15,426, Distribution P DST STATION EQ ELE 215 TELEVISION SYSTEM 32,588 4,773 27, % 15, % 1, ,312 32, , , Distribution P DST STATION EQ ELE 318 RELAYS AND METERS PROTECTIVE 75,819,554 10,242,008 65,577, % 26,307, % 13,153,584 1,870,273 11,283,311 77,559, ,026, , , (2,194,131.94) 12,629, Distribution P DST STATION EQ ELE 319 ALARMS STATION CONTROL ROOM 1,458, ,844 1,233, % 677, % 338,970 48, ,773 1,507, , , , (60,450.60) 273, Distribution P DST STATION EQ ELE 362 CARRIER TERMINAL 2,509, ,611 2,028, % 1,115, % 111,514 15,856 95,658 2,610, , (117,203.59) 539, Distribution P DST OH CON&DEV ELE 006 CONTROL AND/OR MONITORING SYSTE 4,803,130 2,067,805 2,735, % 1,503, % 751, , ,052 4,807, , (4,511.13) 2,242, Distribution P DST OH CON&DEV ELE 055 AUTOMATIC RECLOSER CONTROL, O.H 2,981, ,776 2,716, % 1,493, % 149,378 21, ,138 3,044, , , , (70,684.51) 292, Distribution P DST OH CON&DEV ELE 200 FAULT INDICATOR, O.H. 4,570, ,663 4,129, % 2,270, % 227,065 32, ,779 4,596, , , , (28,911.80) 490, Distribution P DST OH CON&DEV ELE 441 REMOTE SWITCH ACTUATOR 43,631,451 7,167,682 36,463, % 18,060, % 9,030,185 1,283,978 7,746,207 43,976, ,407, , , (383,228.70) 7,906, Distribution P DST OH CON&DEV ELE 630 LOCATOR, RADIO OUTAGE 31,665 13,524 18, % 9, % , , (100.41) 14, Distribution P DST UG CON&DEV ELE 055 AUTOMATIC RECLOSER CONTROL, U.G 1,101, ,522 1,000, % 549, % 54,995 7,820 47,175 1,105, , , , (4,630.70) 112, Distribution P DST UG CON&DEV ELE 200 FAULT INDICATOR, U.G. 2,738, ,822 2,357, % 1,296, % 129,639 18, ,206 2,770, , , , (35,164.16) 412, Distribution P DST UG CON&DEV ELE 441 REMOTE SWITCH ACTUATOR 9,927,649 1,108,119 8,819, % 4,849, % 48,492 6,895 41,597 10,057, , , , (145,505.64) 1,221, Distribution P DST LINE TRFMRS ELE 360 REGULATOR, VOLTAGE 4,935,460 1,023,509 3,911, % 2,150, % 107,544 15,291 92,253 4,996, , , , (68,422.80) 1,138, Distribution P DST LINE TRFMRS ELE 639 CAPACITOR BANK CONTROL, COMPUTE 27,509,762 3,633,234 23,876, % 5,649, % 2,824, ,644 2,423,111 27,815, ,084, , , (343,034.81) 4,030, Distribution P DST METERS ELE 500 ELECTRONIC METERS IN SERVICE 41,126,749 (124,495,174) 165,621, % 81,792, % 4,089, ,493 3,508,132 41,397, ,948, (13,794.80) (28,743.66) (283,194.62) (129,375,354.95) Distribution P DST METERS ELE 600 SMARTCONNECT METER 757,781,232 68,075, ,705, % 550,890, % 275,445,176 39,164, ,280, ,781, , , , ,078, Distribution P DST METERS ELE 700 RECORDING DEVICES 7,225,564 (31,567,599) 38,793, % 21,329, % 1,066, , ,831 7,225, , (33,180,012.99) General Plant GEN STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 9,357,800 1,175,476 8,182, % 4,498, % 1,799, ,871 1,543,662 9,357, , , , ,267, General Plant GEN STR&IMP ELE 047 SECURITY MONITORING SYSTEM 8,873,183 1,861,910 7,011, % 3,854, % 1,156, , ,051 8,873, ,743, , , ,275, General Plant GEN STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 36,649,993 8,916,675 27,733, % 15,248, % 762, , ,014 36,650, ,960, , , (200.17) 9,832, General Plant GEN STR&IMP ELE 070 ELEVATOR SYSTEM 5,248, ,473 4,620, % 2,540, % 254,068 36, ,943 5,248, ,325, , , , General Plant GEN STR&IMP ELE 075 POWER/LIGHTING SYSTEM INSIDE 60,238,989 16,238,753 44,000, % 24,192, % 1,209, ,992 1,037,626 60,260, ,218, , , (24,219.88) 18,478, General Plant GEN STR&IMP ELE 076 POWER/LIGHTING SYSTEM AUXILIA 17,569,267 4,104,014 13,465, % 7,403, % 370,176 52, ,542 17,569, ,441, , , ,562, General Plant GEN STR&IMP ELE 085 FIRE PROTECTION SYSTEM INSIDE 10,209,519 3,013,877 7,195, % 3,956, % 395,633 56, ,379 10,209, ,008, , , (136.03) 3,354, General Plant GEN STR&IMP ELE 086 FIRE DETECTION SYSTEM INSIDE 7,339, ,761 6,664, % 3,664, % 366,448 52, ,344 7,339, , , , , General Plant GEN STR&IMP ELE 180 SPRINKLER SYSTEM 2,633, ,318 2,305, % 1,267, % 25,357 3,605 21,752 2,633, , , , , General Plant GENERAL OFFICE EQUIP ELE 200 PERSONAL COMPUTERS 58,940,384 31,266,884 27,673, % 15,215, % 1,521, ,346 1,305,208 58,940, ,453, , , ,025, General Plant GENERAL OFFICE EQUIP ELE 300 COMPUTERS 45,390,319 31,505,209 13,885, % 7,634, % 1,274, ,280 1,093,658 45,390, ,211, , , ,207, General Plant GENERAL OFFICE EQUIP ELE 396 BATTERY CYCLER WORKSTATION % % General Plant GENERAL OFFICE EQUIP ELE 398 POWER QUALITY ANALYZER (BMI) % % General Plant GENERAL OFFICE EQUIP ELE 400 APPLICATION PROCESSOR AP NODE 68,680 67, % % , , , General Plant GENERAL OFFICE EQUIP ELE 401 BULK STORAGE (SAN) 1,039, , , % 216, % 10,812 1,537 9,275 1,039, , , , , General Plant GENERAL OFFICE EQUIP ELE 405 EMS WEB SERVERS 448, ,657 48, % 26, % 1, , , , , General Plant GENERAL OFFICE EQUIP ELE 406 ENERGY MANAGEMENT SYSTEM WORKST 1,424,358 1,040, , % 211, % 126,737 18, ,717 1,424, , , , ,458, \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101

390 386 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY RETIREMENT UNIT DETAIL OF EMBEDDED SOFTWARE COSTS DECEMBER 31, 2012 ACCOUNT 101 Net Book Value of Embedded Embedded Embedded Embedded G/L Account Utility Account Retirement Unit Direct Costs Allocated Reserve Direct Costs Material % Net Material Cost Software % Software Plant Software DFIT Software Cost Direct OH AFUDC AFUDC CIAC Reserve General Plant GENERAL OFFICE EQUIP ELE 409 RAID DISK STORAGE % % General Plant GENERAL OFFICE EQUIP ELE 415 USAT (ULTRA SMALL APERTURE TERM 159, ,395 (653,224) % (359,158) 5.00% (17,958) (2,553) (15,405) 1,002, , (9.05) (907,522.69) 138, General Plant GENERAL OFFICE EQUIP ELE 416 USAT HUB 126, ,403 22, % 12, % , , , General Plant GENERAL OFFICE EQUIP ELE 417 FIREWALL 4,051, ,560 3,483, % 1,915, % 95,764 13,616 82,148 4,051, , , , , General Plant GENERAL OFFICE EQUIP ELE 419 DYNAMIC MAP BOARD 443, , , % 127, % 6, , , , , General Plant GENERAL OFFICE EQUIP ELE 420 DATA ACQUISITION CONTROLLER (DA 27,225 26, % % , , , General Plant GENERAL OFFICE EQUIP ELE 421 REMOTE TERMINAL UNIT (RTU) 3,753,397 5,355,346 (1,601,949) % (880,789) 10.00% (88,079) (12,524) (75,555) 10,149, ,813, , , (7,562,148.07) 2,341, General Plant GENERAL OFFICE EQUIP ELE 422 TACACS/SNIFFER 1,758, , , % 522, % 26,146 3,718 22,428 1,758, , , , , General Plant GENERAL OFFICE EQUIP ELE 430 EXTERNAL TAPE DRIVE 67,756 56,079 11, % 6, % , , , General Plant GENERAL OFFICE EQUIP ELE 436 UNINTERRUPTIBLE POWER SUPPLY 441, , , % 63, % 3, , , , , , , General Plant GENERAL OFFICE EQUIP ELE 438 BATTERY SYSTEM 52, , % 28, % 1, ,240 52, , General Plant GENERAL OFFICE EQUIP ELE 500 OFFICE EQUIPMENT 640, , , % 129, % 6, , , , , , , General Plant GENERAL OFFICE EQUIP ELE 600 DUPLICATING EQUIPMENT % % General Plant GEN STORES EQUIP ELE 593 STORES AND TEST EQUIPMENT 8,298,331 4,328,690 3,969, % 2,182, % 109,130 15,517 93,613 8,298, , , , ,358, General Plant GEN LAB EQUIP ELE 595 LABORATORY EQUIPMENT 68,258,690 30,809,340 37,449, % 20,590, % 1,029, , ,140 68,258, , , , (10.90) 30,912, General Plant GEN COMM EQ ELE 110 RADIO BASE STATION CONTROL SYST 4,418,929 2,059,986 2,358, % 1,297, % 129,700 18, ,258 4,418, , , , ,367, General Plant GEN COMM EQ ELE 130 TELEPHONE SYSTEM 5,407,046 2,863,320 2,543, % 1,398, % 279,720 39, ,947 5,407, ,774, , , ,480, General Plant GEN COMM EQ ELE 151 LIGHTWAVE TRANSMISSION EQUIPMEN 32,521,763 6,583,324 25,938, % 14,261, % 713, , ,687 32,911, ,916, ,010, ,563, (501,792.58) 8,381, General Plant GEN COMM EQ ELE 550 DATA NETWORK SYSTEM 87,985,240 28,969,218 59,016, % 32,448, % 3,244, ,375 2,783,464 88,079, ,917, ,300, ,244, (126,019.78) 38,618, General Plant GEN COMM EQ ELE 559 VIDEOCONFERENCING SYSTEM 9,581,758 2,370,355 7,211, % 3,964, % 118,950 16, ,037 9,581, , , , ,698, General Plant GEN MISC EQUIP ELE 893 MISCELLANEOUS RESEARCH AND DEVE 2,195,325 2,133,889 61, % 33, % 1, ,449 2,195, , ,280, $3,215,226,288 $666,663,057 $2,548,563, % $1,507,219, % $430,858,140 $61,262, ,595,569 $3,242,354, $499,576, $29,956, $22,709, ($33,249,323.38) $864,399, Account ,663, % 13.28% 0.80% 0.60% 0.88% Account ,320, % Total Embedded Software Deduction $409,579,154 SmartConnect Meter % of Total Account % Net Material Cost Excluding SmartConnect Meters 51.45% TOTAL DIRECT COSTS $3,215,226,288 $369,595,569 3,242,354, ,576, ,956, ,709, (33,249,323.38) LESS: SMARTCONNECT METERS (757,781,232) (236,280,356) (757,781,231.86) (19,558.24) (6,852.35) (3,302.17) 0.00 TOTAL DIRECT COSTS EXCL. SMARTCONNECT 2,457,445, ,315,213 2,484,573, ,556, ,949, ,705, (33,249,323.38) DIRECT COST PERCENT % Wtd. Embedded Net Material Cost Software Cost TOTAL NET $1,507,219,157 $430,858,140 (550,890,351) (275,445,176) $956,328,806 $155,412,964 WEIGHTED AVERAGE EMBEDDED SOFTWARE % EXCLUDING SMARTCONNECT % Composite Direct Costs Depreciable Life Depreciable Life $757,781, SMARTCONNECT $15,155,624,640 NON SMARTCONNECT 2,457,445, ,723,351,680 TOTAL $3,215,226,288 $88,878,976, \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101

391 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY RETIREMENT UNIT DETAIL OF EMBEDDED SOFTWARE COSTS DECEMBER 31, 2012 ACCOUNT 101 Net Book Value of Embedded Embedded Embedded Embedded G/L Account Utility Account Retirement Unit Direct Costs Allocated Reserve Direct Costs Material % Net Material Cost Software % Software Plant Software DFIT Software Cost Direct OH AFUDC AFUDC CIAC Reserve Wtd. Avg. Acct. 101 Acct. 106 Total Embedded Embedded Embedded Embedded Acct. 107 Embedded Software ACCOUNT SUMMARY: Direct Costs Allocated Reserve Net Direct Costs Material % Net Material Cost Software % DFIT Software Cost Software Cost Software Cost Deduction Nuclear Produc NUC STR&IMP ELE $19,251,681 $13,826,604 $5,425, % $2,982, % $237,392 $1,432,185 $147,215 $49,938 $1,629, Nuclear Produc NUC REACTOR PLT EQ ELE 185,591, ,940,369 11,651, % 3,260, % 251,114 1,514,965 1,508,867 52,824 3,076, Nuclear Produc NUC TURBOGEN UNITS ELE 12,223,288 11,547, , % 371, % 31, , ,433 6, , Nuclear Produc NUC ACC ELEC EQ ELE 50,903,015 39,514,075 11,388, % 2,890, % 246,597 1,487,715 98,840 51,874 1,638, Nuclear Produc NUC MISC PWR PLT EQ ELE 76,914,569 67,750,910 9,163, % 5,038, % 426,138 2,570, ,068 89,642 3,190, Hydro Producti HYD STR&IMP ELE 15,223,375 4,587,681 10,635, % 5,847, % 41, ,814 6,629 8, , Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 13,917,595 3,147,872 10,769, % 5,921, % 42, , , , Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 6,152,749 2,230,075 3,922, % 2,156, % 15,333 92, ,226 96, Hydro Producti HYD ACC ELEC EQ ELE 36,767,024 7,751,116 29,015, % 15,953, % 113, ,260 28,503 23, , Hydro Producti HYD MISC PWR PLT EQ ELE 3,258,847 1,263,017 1,995, % 1,097, % 7,802 47, ,641 48, Other Producti OPR PRIME MOVERS ELE 184,242,103 38,679, ,562, % 80,033, % 55, ,002 (38,225) 11, , Other Producti OPR ACC ELEC EQ ELE 56,764,257 11,988,048 44,776, % 24,619, % 13,652 82,363 (14,493) 2,872 70, Transmission P TRN STR&IMP ELE 21,731,962 4,087,496 17,644, % 11,037, % 606,800 3,660,807 1,008, ,646 4,796, Transmission P TRN STATION EQ ELE 923,031, ,976, ,054, % 410,988, % 9,943,107 59,986,514 14,649,572 2,091,632 76,727, Transmission P TRN OH CON&DEV ELE 14,683,090 7,681,784 7,001, % 3,849, % 5,474 33,020 (36,611) 1,151 (2,440) Transmission P TRN UG CON&DEV ELE 820, , , % 330, % 2,352 14,190 (1,592) , Distribution P DST STR&IMP ELE 29,920,852 7,036,171 22,884, % 12,582, % 251,165 1,515,271 70,713 52,835 1,638, Distribution P DST STATION EQ ELE 159,842,105 24,563, ,278, % 58,734, % 5,054,652 30,494,593 6,102,832 1,063,297 37,660, Distribution P DST OH CON&DEV ELE 56,018,286 9,954,450 46,063, % 23,338, % 1,444,567 8,715, , ,879 9,354, Distribution P DST UG CON&DEV ELE 13,768,060 1,590,463 12,177, % 6,695, % 33, ,978 (1,201) 6, , Distribution P DST LINE TRFMRS ELE 32,445,222 4,656,743 27,788, % 7,800, % 416,935 2,515,364 38,402 87,707 2,641, Distribution P DST METERS ELE 806,133,545 (87,986,867) 894,120, % 654,012, % 39,897, ,703,319 1,859,816 8,392, ,956, General Plant GEN STR&IMP ELE 158,119,972 36,940, ,179, % 66,627, % 901,430 5,438, , ,625 6,463, General Plant GENERAL OFFICE EQUIP ELE 118,833,668 73,599,124 45,234, % 24,871, % 422,271 2,547, ,060 88,829 3,468, General Plant GEN STORES EQUIP ELE 8,298,331 4,328,690 3,969, % 2,182, % 15,517 93, ,264 96, General Plant GEN LAB EQUIP ELE 68,258,690 30,809,340 37,449, % 20,590, % 146, ,140 15,490 30, , General Plant GEN COMM EQ ELE 139,914,736 42,846,203 97,068, % 53,370, % 637,894 3,848, , ,187 4,329, General Plant GEN MISC EQUIP ELE 2,195,325 2,133,889 61, % 33, % 240 1, ,054 Total $3,215,226,288 $666,663,057 $2,548,563,231 $1,507,219,157 $61,262,571 $369,595,569 $28,663,042 $12,887,196 $411,145,807 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101

392 388 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY RETIREMENT UNIT DETAIL OF EMBEDDED SOFTWARE COSTS DECEMBER 31, 2012 ACCOUNT 101 Net Book Value of Embedded Embedded G/L Account Utility Account Retirement Unit Direct Costs Allocated Reserve Direct Costs Material % Net Material Cost Software % Software Plant Including SmartConnect Excluding SmartConnect Retirement Units Embedded Retirement Units Total California with Embedded Embedded Software Percent Total California with Embedded Embedded Plant Software Software Percent Composite Plant Software Software Percent ACCOUNT SUMMARY: Nuclear Produc $1,199,671,234 $25,686, % NUC STR&IMP ELE Nuclear Produc NUC REACTOR PLT EQ ELE 2,143,531, ,567, % Nuclear Produc NUC TURBOGEN UNITS ELE 570,754,543 18,887, % Nuclear Produc NUC ACC ELEC EQ ELE 729,444,812 90,287, % Nuclear Produc NUC MISC PWR PLT EQ ELE 281,171, ,399, % % Hydro Producti HYD STR&IMP ELE 145,855,098 18,398, % Hydro Producti HYD RSRVRS,DAMS&WTRWAYS ELE 507,967,457 16,764, % Hydro Producti HYD WTRWHLS,TURBINES&GE ELE 146,155,057 7,396, % Hydro Producti HYD ACC ELEC EQ ELE 154,893,962 47,051, % Hydro Producti HYD MISC PWR PLT EQ ELE 12,243,915 3,510, % % Other Producti OPR PRIME MOVERS ELE 951,076, ,525, % Other Producti OPR ACC ELEC EQ ELE 158,565,131 60,998, % % Transmission P TRN STR&IMP ELE 309,306,102 30,611, % Transmission P TRN STATION EQ ELE 3,211,255,477 1,115,137, % Transmission P TRN OH CON&DEV ELE 576,548,203 17,261, % Transmission P TRN UG CON&DEV ELE 188,926, , % % Distribution P DST STR&IMP ELE 417,506,810 33,789, % 417,506,810 33,789, Distribution P DST STATION EQ ELE 1,514,168, ,677, % 1,514,168, ,677, Distribution P DST OH CON&DEV ELE 1,159,818,395 62,241, % 1,159,818,395 62,241, Distribution P DST UG CON&DEV ELE 4,286,131,627 15,311, % 4,286,131,627 15,311, Distribution P DST LINE TRFMRS ELE 2,975,408,634 36,418, % 2,975,408,634 36,418, Distribution P DST METERS ELE 952,685, ,425, % % % General Plant GEN STR&IMP ELE 710,144, ,660, % General Plant GENERAL OFFICE EQUIP ELE 639,301, ,717, % General Plant GEN STORES EQUIP ELE 9,436,251 8,356, % General Plant GEN LAB EQUIP ELE 68,487,933 68,487, % General Plant GEN COMM EQ ELE 527,407, ,538, % General Plant GEN MISC EQUIP ELE 15,259,414 2,346, % % Total $24,563,124,035 $3,761,347, % j j Embedded Software DFIT j Embedded Software Cost Direct OH AFUDC AFUDC CIAC Reserve \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101

393 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON 2015 GENERAL RATE CASE PROPERTY TAX RATE FORECAST Nevada New Mexico Actual: Fiscal Year California Arizona Non-Mohave Mohave San Juan Co. Navajo % % % % % % u v x y z % % % % % % % % % % % % % % % % % % % % % % % % Estimate: % % % % % % % % % % % % % % % % % % % % % % % % % % % % % % j k m o exp_pt_property_tax.xlsb Property Tax Rate Forecast

394 390 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ACCOUNT CONSTRUCTION WORK IN PROGRESS AS OF DECEMBER 31, 2012 D E T A I L O F C O L U M N TRANSFER OTHER REPORTED BALANCE BETWEEN NON-TAXABLE TOTAL WITH ITEMS OVERHEAD ITEMS NOT DESCRIPTION 12/31/12 OUT-OF-STATE ACCOUNTS ITEMS TAX BASE OF PROPERTY LAND ACCOUNTS ASSIGNED TOTAL CWIP PER GENERAL LEDGER $4,304,052,983 $4,304,052,983 $2,702,985,264 $37,933,106 $0 $1,563,134,613 ARIZONA, NEVADA, NEW MEX & WASH D.C. (228,123,929) (228,123,929) (228,123,929) OTHER STATES/COUNTRIES 0 0 NON-TAXABLE CAPITALIZED SOFTWARE (212,377,970) (212,377,970) (212,377,970) NON-TAXABLE PORTION GWO'S (248,342,604) (248,342,604) (248,342,604) NON-TAXABLE W.O.'S (186,024,832) (186,024,832) (186,024,832) OWIP ADJUSTMENT ( , & ) (637,702,200) (637,702,200) (637,702,200) CARRIER SOLUTIONS (10,363,401) (10,363,401) (10,363,401) HYDRO RELICENSING (15,307,630) (15,307,630) (15,307,630) EMBEDDED SOFTWARE (11,046,018) (11,046,018) (11,046,018) OUT OF STATE PORTION OF CALIFORNIA W. O. (13,846,029) (13,846,029) (13,846,029) TOTAL TAXABLE AS OF 12/31/12 $4,304,052,983 ($241,969,958) $0 ($1,321,164,655) $2,740,918,370 $2,702,985,264 $37,933,106 $0 $0 TAX BASE $2,740,918,370 LAND (37,933,106) PROPERTY NOT ASSIGNED TPL (2,120,002,925) AMOUNT TO ALLOCATE TO DIST. LINES $582,982,339 OUT-OF-STATE: ARIZONA $74,433,265 NEVADA 137,588,938 NEW MEXICO 16,034,589 WASHINGTON D.C. 67,137 TOTAL $228,123,929 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\prop. Stmt\Fisc 13-14\Acct xls Sheet: SUMMARY

395 Workpaper Southern California Edison / 2015GRC A Deferred Income Taxes ACRS/MACRS Mohave ($11,791) ($15,863) $0 $3 Four Corners San Onofre (19) (981) (956) (356) Palo Verde (83,213) (80,376) (84,831) (89,422) Palo Verde Land Rights Hydro (158,636) (164,172) (165,805) (167,549) Hydro Land Rights (161) (141) (123) (105) Pebbly Beach (11,340) (11,222) (11,159) (10,671) Peakers (42,324) (43,788) (45,327) (46,681) Other Production (2,626) (5,223) (5,255) (5,287) Solar PV (98,772) (97,323) (94,481) (90,406) Fuel Cell (131) (142) (139) (129) Transmission Fee Land Transmission Land Rights (16) (71) (160) (281) Transmission Substations (1,018,772) (1,074,015) (1,080,153) (1,087,828) Transmission Lines (116,677) (196,236) (220,223) (242,452) Distribution Land Rights (410) (402) (394) (387) Distribution Substations (377,129) (400,588) (407,185) (415,586) Distribution Lines (1,607,481) (1,619,561) (1,619,059) (1,618,142) General Fee Land General Land Rights General Buildings (9,955) (13,209) (13,975) (14,491) General ISO (3,626) (7,253) (10,886) (14,519) Computers (109,134) (92,180) (58,465) (21,054) Data Handling (DDSMS) (7,784) (6,868) (6,055) (5,062) Furniture & Equipment (32,879) (35,315) (39,840) (46,361) Aircraft Direct Access Stores/Lab/Miscellaneous (7,326) (5,945) (4,879) (3,442) Telecommunications (95,849) (92,853) (79,626) (63,484) General Other (68) (161) (445) (686) Catalina Common (29) (30) (31) (31) Catalina Common - Other Mountainview Other Prod Plant (71,663) (69,086) (67,549) (65,913) Mountainview General Mountainview T&D Mountainview Land ESC-Computers (5,185) (5,444) (5,573) (5,691) ESC-Distribution Lines ESC-General Buildings (188,979) (188,979) (188,979) (188,979) ESC-Telecommunication San Onofre Nuclear Fuel Palo Verde Nuclear Fuel (15,006) (8,174) (4,467) (2,410) South Georgia GS Easements - CPUC (78,081) (61,642) (47,159) (34,265) GS Other - CPUC Normalized (4,250) (2,797) (1,583) (684) GS Easements - FERC (18,600) (15,481) (12,722) (10,069) GS Other - FERC (738) (592) (464) (345) T&D Repairs - FERC (8,214) (7,597) (7,025) (6,496) Repairs - CPUC 164, , , ,317 Subtotal (4,022,439) (4,166,831) (4,135,802) (4,117,898) Less Out-of-State: Mohave 11,791 15,863 0 (3) Four Corners Palo Verde 83,213 80,376 84,831 89,422 Palo Verde Land Rights Palo Verde Nuclear Fuel 15,006 8,174 4,467 2,410 Total ACRS/MACRS - California (3,912,429) (4,062,419) (4,046,504) (4,026,069) Fully Normalized Hydro (158,636) (164,172) (165,805) (167,549) Mohave (11,791) (15,863) 0 3 Four Corners Trans ISO (1,048,754) (1,154,139) (1,187,376) (1,224,006) Dist. ISO General ISO Direct Access Subtotal (1,219,180) (1,334,173) (1,353,181) (1,391,552) Less Out-of-State: Mohave 11,791 15,863 0 (3) Four Corners Total Fully Normalized - California (1,207,390) (1,318,310) (1,353,181) (1,391,555) Capitalized Interest/AFUDC Total Deferred Income Taxes - California ($5,119,819) ($5,380,729) ($5,399,685) ($5,417,624) exp_pt_property_tax.xlsb DFIT

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402 398 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY DECEMBER ARIZONA PROPERTY TAX ACCRUAL FISCAL YEAR December 31, 2010 Actual YTD October November December Plant Reserve Net Plant Property Tax Property Tax Accrual Accrual Monthly Unit 1 $551,840,966 ($467,011,365) $84,829, % $2,006,806 $640,512 $181, $181, ,234 Unit 2 498,914,371 (441,366,514) 57,547, % 1,361, , , , ,423 Unit 3 542,107,684 (434,768,683) 107,339, % 2,538, , , , ,523 Common 247,491,334 (191,285,377) 56,205, % 1,329, , , , ,798 Switchyard 10,410,763 (6,583,683) 3,827, % 90,836 29,008 8, , ,570 Nuclear Fuel: 0 0 Unit % Unit % Unit % Generation 1,850,765,118 (1,541,015,622) 309,749, % 7,326,556 2,339, , , , Other Plant 57,321,315 (41,156,711) 16,164, ,878 67,244 18, , ,490 CWIP 75,092 23,968 6, , ,258 Total $1,908,086,433 ($1,582,172,333) $325,914,100 $7,611,526 $2,430,548 $687, $687, $634, Estimated Full Cash Value Assessed Value Property Tax Generation $721,151,000 $144,230,200 $7,325, Other Plant 20,652,000 4,130, , CWIP 7,389,000 1,477,800 75, Locally Assessed 29,500 4,720 1, Total $749,221,500 $149,843,120 $7,611, Tax Rate - Actual % Assessment Ratio 20.0% $3,805, st Half 3,805, nd Half $7,611, Total Arizona Taxes \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\budget\2012\ Est\ Ariz. Est. (revdl).xls Sheet: Actual

403 Workpaper Southern California Edison / 2015GRC A Class one property Class one property For purposes of taxation, class one is established consisting of the following subclasses: 1. Producing mines and mining claims, personal property used on mines and mining claims, improvements to mines and mining claims and mills and smelters operated in conjunction with mines and mining claims that are valued at full cash value pursuant to section Standing timber that is valued at full cash value. 3. Real and personal property of gas distribution companies, electric transmission companies, electric distribution companies, combination gas and electric transmission and distribution companies, companies engaged in the generation of electricity and electric cooperatives that are valued at full cash value pursuant to section Real and personal property of airport fuel delivery companies that are valued pursuant to section Real and personal property that is used by producing oil, gas and geothermal resource interests that are valued at full cash value pursuant to section Real and personal property of water, sewer and wastewater utility companies that are valued at full cash value pursuant to section Real and personal property of pipeline companies that are valued at full cash value pursuant to section Real and personal property of shopping centers that are valued at full cash value or pursuant to chapter 13, article 5 of this title, as applicable, other than property that is included in class nine. 9. Real and personal property of golf courses that are valued at full cash value or pursuant to chapter 13, article 4 of this title. 10. All property, both real and personal, of manufacturers, assemblers or fabricators, other than property that is specifically included in another class described in this article, that are valued under this title. 11. Real and personal property that is used in communications transmission facilities and that provides public telephone or telecommunications exchange or interexchange access for compensation to effect two-way communication to, from, through or within this state. 12. Real property and improvements that are devoted to any other commercial or industrial use, other than property that is specifically included in another class described in this article, and that are valued at full cash value. 13. Personal property that is devoted to any other commercial or industrial use, other than property that is specifically included in another class described in this article, and that is valued at full cash value.

404 400 Workpaper Southern California Edison / 2015GRC A Assessed valuation of class one property Assessed valuation of class one property The assessed valuation of class one property described in section is the following percentage of its full cash value or limited valuation, as applicable: 1. Twenty-five per cent through December 31, Twenty-four and one-half per cent beginning from and after December 31, 2005 through December 31, Twenty-four per cent beginning from and after December 31, 2006 through December 31, Twenty-three per cent beginning from and after December 31, 2007 through December 31, Twenty-two per cent beginning from and after December 31, 2008 through December 31, Twenty-one per cent beginning from and after December 31, 2009 through December 31, Twenty per cent beginning from and after December 31, 2010 through December 31, Nineteen and one-half per cent beginning from and after December 31, 2012 through December 31, Nineteen per cent beginning from and after December 31, 2013 through December 31, Eighteen and one-half per cent beginning from and after December 31, 2014 through December 31, Eighteen per cent beginning from and after December 31, j k m

405 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR FULL FIRST SECOND CASH VALUE ASSESSED INSTALLMENT INSTALLMENT AVERAGE TAX RATE AREA CODE APN (MARKET VALUE) VALUE NOV 1, 2008 MAY 1, 2009 TOTAL TAX TAX RATE CENTRALLY ASSESSED: Apache County $1,493 $351 $8.15 $0.00 $8.15 Total Apache County 1, % Coconino County: ,096 5, ,631 8, ,751 10, , ,796 3, , , Total Coconino County 691, ,976 4, , , % Gila County: , Total Gila County 3, % La Paz County: ,351,315 1,230,802 48, , , ,304 90,230 4, , , ,902, ,468 37, , , ,597 22, , ,283,067 1,905,105 71, , , C 7 10,024 2, Total La Paz County 17,037,343 3,918, , , , % Mohave County: ,228 1, Total Mohave County 7,228 1, % Navajo County , Total Navajo County 3, % Yavapai County ,532 9, Total Yavapai County 41,532 9, % 9, Maricopa County: (See Attached Page) 663,143, ,523,002 3,708, ,708, ,417, % TOTAL CENTRALLY ASSESSED $680,929,004 $156,613,685 $3,877, $3,877, $7,754, % LOCALLY ASSESSED: Maricopa County: G 0 $69,500 $11,120 $ $ $ H 9 61,500 9, TOTAL LOCALLY ASSESSED $131,000 $20,960 $ $ $ % TOTAL ARIZONA $681,060,004 $156,634,645 $3,877, $3,877, $7,755, % SUMMARY BY COUNTY APACHE $1,493 $351 $8.15 $0.00 $ % COCONINO 691, ,976 4, , , % GILA 3, % LA PAZ 17,037,343 3,918, , , , % MOHAVE 7,228 1, % MARICOPA 663,274, ,543,962 3,709, ,708, ,417, % NAVAJO 3, % YAVAPAI 41,532 9, % TOTAL ARIZONA $681,060,004 $156,634,645 $3,877, $3,877, $7,755, % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona xls Sheet: Original

406 402 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR FULL FIRST SECOND CASH VALUE ASSESSED INSTALLMENT INSTALLMENT AVERAGE TAX RATE AREA CODE APN (MARKET VALUE) VALUE NOV 1, 2009 MAY 1, 2010 TOTAL TAX TAX RATE CENTRALLY ASSESSED: Apache County - 01: $0 $0.00 $0.00 $0.00 Total Apache County % Coconino County - 03: ,366 5, ,722 8, , ,453 1, , , Total Coconino County 674, ,333 1, , , % Gila County - 04: Total Gila County % La Paz County - 15: C 7 128,314 28,229 1, , , ,622,068 1,236,855 50, , , C 3 8,396 1, ,153 90,674 4, , , C 5 64,049 14, , ,032, ,196 35, , , C 4 62,713 13, ,585 22, , C 7 207,100 45,562 1, , , ,793,918 1,934,662 80, , , Total La Paz County 18,435,004 4,055, , , , % Mohave County - 08: ,593 1, Total Mohave County 7,593 1, % Navajo County - 09: Total Navajo County % Yavapai County - 13: ,633 9, Total Yavapai County 43,633 9, % Maricopa County - 07: Centrally Assessed: (See Attached Detail) 713,708, ,015,871 3,457, ,457, ,915, % Subtotal Centrally Assessed 732,868, ,231,174 3,636, ,635, ,272, % LOCALLY ASSESSED: Maricopa County - 07: G 0 109,500 17, H 9 93,000 14, Subtotal Locally Assessed 202,500 32, % H % Total Maricopa County 713,911, ,048,271 3,457, ,458, ,915, % TOTAL ARIZONA $733,071,487 $161,263,574 $3,636, $3,636, $7,272, % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona xls Sheet: Detail

407 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR FULL FIRST SECOND CASH VALUE ASSESSED INSTALLMENT INSTALLMENT AVERAGE TAX RATE AREA CODE APN (MARKET VALUE) VALUE NOV 1, 2010 MAY 2, 2011 TOTAL TAX TAX RATE CENTRALLY ASSESSED: Apache County - 01: $0 $0.00 $0.00 $0.00 Total Apache County % Coconino County - 03: ,964 5, , ,255 1, , , Total Coconino County 651, ,917 1, , , % Gila County - 04: Total Gila County % La Paz County - 15: C 7 523, ,004 4, , , ,749,658 1,207,428 44, , , C 3 34,277 7, ,506 88,516 4, , , C 5 261,475 54,910 2, , , ,090, ,986 32, , , C ,524 40, , C 7 344,319 72,307 2, , , ,181,061 1,928,023 75, , , Total La Paz County 19,797,058 4,157, , , , % Mohave County - 08: ,766 1, Total Mohave County 7,766 1, % Navajo County - 09: Total Navajo County % Yavapai County - 13: Total Yavapai County % Maricopa County - 07: Centrally Assessed: (See Attached Detail) 736,142, ,589,860 3,772, ,771, ,544, % Subtotal Centrally Assessed 756,599, ,885,790 3,942,007 3,941, ,883, % LOCALLY ASSESSED: Maricopa County - 07: G 0 47,000 7, H 9 40,500 6, Subtotal Locally Assessed 87,500 14, % Total Maricopa County 736,229, ,603,860 3,772, ,772, ,544, % TOTAL ARIZONA $756,686,803 $158,899,790 $3,942, $3,942, $7,884, % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona xls Sheet: Detail

408 404 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR FULL FIRST SECOND CASH VALUE ASSESSED INSTALLMENT INSTALLMENT AVERAGE TAX RATE AREA CODE APN (MARKET VALUE) VALUE NOV 1, 2011 MAY 1, 2012 TOTAL TAX TAX RATE CENTRALLY ASSESSED: Coconino County - 03: ,730 5, , ,942 1, , , Total Coconino County 646, ,288 1, , , % La Paz County - 15: C 7 311,104 62,221 2, , , ,700,815 1,140,163 45, , , C 3 25,845 5, ,965 77,793 4, , , C 5 155,291 31,058 1, , , ,065, ,176 35, , , ,584 37,517 1, , , C 7 250,334 50,067 2, , , ,053,083 1,810,617 77, , , Total La Paz County 19,138,909 3,827, , , , % Maricopa County - 07: Centrally Assessed: (See Attached Detail) 746,463, ,292,746 3,556, ,556, ,112, % Subtotal Centrally Assessed 766,249, ,249,814 3,728, ,728, ,456, % LOCALLY ASSESSED: Maricopa County - 07: G 0 41,500 6, H 9 35,500 5, Subtotal Locally Assessed 77,000 12, % Total Maricopa County 746,540, ,305,066 3,556, ,556, ,112, % TOTAL ARIZONA $766,326,089 $153,262,134 $3,728, $3,728, $7,457, % SUMMARY BY COUNTY: COCONINO , ,288 1, , , % LA PAZ ,138,909 3,827, , , , % MARICOPA ,540, ,305,066 3,556, ,556, ,112, % TOTAL ARIZONA $766,326,089 $153,262,134 $3,728, $3,728, $7,457, % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona xls Sheet: Detail

409 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR FULL FIRST SECOND CASH VALUE ASSESSED INSTALLMENT INSTALLMENT AVERAGE TAX RATE AREA CODE APN (MARKET VALUE) VALUE NOV 1, 2012 MAY 1, 2013 TOTAL TAX TAX RATE CENTRALLY ASSESSED: Coconino County - 03: ,801 2, , ,610 1, , , Total Coconino County 599, ,970 1, , , % La Paz County - 15: ,949, ,844 16, , , ,409,543 1,081,909 44, , , C 3 143,827 28,765 1, , , ,954 75,591 4, , , C 5 972, ,595 10, , , ,919, ,970 31, , , ,184 35, , C 7 1,039, ,808 9, , , ,459,654 1,291,931 59, , , Total La Paz County 19,449,250 3,827, , , , % Maricopa County - 07: Centrally Assessed: (See Attached Detail) 729,143, ,828,614 3,626, ,626, ,252, % Subtotal Centrally Assessed 749,192, ,776,364 3,805, ,805, ,610, % LOCALLY ASSESSED: Maricopa County - 07: G 0 61,500 9, H 9 53,000 8, Subtotal Locally Assessed 114,500 18, , % Total Maricopa County 729,257, ,846,934 3,626, ,626, ,253, % TOTAL ARIZONA $749,306,670 $149,794,684 $3,805, $3,805, $7,611, % SUMMARY BY COUNTY: COCONINO , ,970 1, , , % LA PAZ ,449,250 3,827, , , , % MARICOPA ,257, ,846,934 3,626, ,626, ,253, % TOTAL ARIZONA $749,306,670 $149,794,684 $3,805, $3,805, $7,611, % j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona xls Sheet: Detail

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415 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY NEVADA PROPERTY TAX ACCRUAL FISCAL YEAR MOHAVE PLANT 12/2010 Balance Annual Monthly Plant Reserve Net Plant Property Tax Property Tax Electric Plant $323,211,271 ($281,868,120) $41,343, % $65,609 $5,467 Fuel Stock % 0 0 Materials & Supplies % 0 0 Subtotal 323,211,271 (281,868,120) 41,343, % 65,609 5,467 CWIP % 0 0 Total $323,211,271 ($281,868,120) $41,343, % $65,609 $5,467 6-month CWIP $0 $0 12-month CWIP $0 $0 Total $65,609 $5,467 0 Assessed Value All Participants $9,882,497 Edison Ownership Share 0.56 Estimated Tax 0 Edison Parcel , Cap Reduction 0 Gross Assessed Value 5,534,198 0 Net Assessed Value Percent 35% Net Assessed Value 1,959,474 6-month CWIP 0 12-month CWIP 0 Total Assessment $1,959,474 Estimated Tax Rate % NON-MOHAVE PLANT 12/2010 Balance Annual Monthly Plant Reserve Net Plant Property Tax Property Tax Electric Plant $96,824,069 ($42,312,377) $54,511, % $460,336 $38,361 Plant Not Classified 1,971,257 (52,213) 1,919, % 16,222 1,352 Fuel Stock % 0 0 Materials & Supplies % 0 0 Subtotal 98,795,325 (42,364,590) 56,430, % 476,558 39,713 CWIP 8,908,029 8,908, % 75,205 6,267 Total $107,703,354 ($42,364,590) $65,338, % $551,763 $45,980 6-month CWIP $26,127 $2, month CWIP $0 $0 Total $577,890 $48,157 Assessed Value $19,243,000 Total Nevada $643,499 $53,624 6-month CWIP 911, month CWIP MONTHLY EXPENSE: Total Assessment $20,154,200 Mohave $5,467 Non Mohave 39,713 Estimated Tax Rate % Subtotal Expense 45,180 CWIP: Mohave 0 Non Mohave 8,444 Subtotal CWIP 8,444 GRAND TOTAL PROPERTY TAXES $53,624 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\budget\2012\ Est\ Nev. Est. (revdl).xls Sheet: Accrual - Actual

416 412 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY INVESTMENT IN THE STATE OF NEVADA AS OF DECEMBER 31, 2011 AND DEPRECIATION RESERVES ASSOCIATED WITH THIS PROPERTY DETAIL OF NEVADA HISTORICAL COST AND DEPRECIATION RESERVE TOTAL TOTAL MOHAVE MOHAVE NON-MOHAVE NON-MOHAVE HISTORICAL HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION COST COST RESERVE COST RESERVE COST RESERVE A C C O U N T S DEC. 31, 2010 ADDITIONS RETIREMENTS DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 Steam Production Plant Land Owned in Fee (1) $652, $0.00 $0.00 $652, $0.00 $652, $0.00 $0.00 $ Structures and Improvements (1) 33,853, (2,579.47) 33,850, (37,133,415.21) 33,850, (37,133,415.21) Boiler Plant Equipment (1) 182,463, ,463, (161,204,627.88) 182,463, (161,204,627.88) Turbogenerator Units (1) 60,439, ,439, (54,107,967.08) 60,439, (54,107,967.08) Accessory Electric Equipment (1) 30,334, ,334, (25,318,564.60) 30,334, (25,318,564.60) Miscellaneous Equipment (1) 5,144, ,144, (4,079,771.52) 5,144, (4,079,771.52) TOTAL STEAM PRODUCTION PLANT 312,887, (2,579.47) 312,884, (281,844,346.29) 312,884, (281,844,346.29) Hydraulic Production Plant Land Owned in Fee (1) (3) Structures and Improvements (1) Accessory Electric Equipment (1) Miscellaneous Equipment (1) Miscellaneous Equipment-Furnishings (1) (3) TOTAL HYDRAULIC PRODUCTION PLANT Transmission Plant Land Owned in Fee (1) 207, , , Land Rights - Easements (1) 10, , , Land Rights - Government Land (1) 82, , (31,864.46) , (31,864.46) Structures and Improvements (1) 2,859, , ,916, (1,310,198.16) 168, (153,906.31) 2,747, (1,156,291.85) Station Equipment (1) 73,644, ,034, ,678, (14,806,459.68) 9,518, (7,110,102.49) 65,160, (7,696,357.19) Towers and Fixtures (1) 7,411, ,411, (8,560,959.36) ,411, (8,560,959.36) Towers and Fixtures kV DC Line (2) 7,698, ,698, (8,668,772.95) ,698, (8,668,772.95) Poles and Fixtures (1) 43, , (23,579.65) , (23,579.65) Overhead Conductors and Devices (1) 6,507, ,507, (8,799,369.90) ,507, (8,799,369.90) Overhead Conductors and Devices kV DC Line (2) 5,631, ,631, (7,348,983.22) ,631, (7,348,983.22) Roads and Trails (1) 342, , (257,885.51) , (257,885.51) Roads and Trails kV DC Line (2) 668, , (504,044.85) , (504,044.85) TOTAL TRANSMISSION PLANT 105,108, ,091, ,199, (50,312,117.74) 9,686, (7,264,008.80) 96,512, (43,048,108.94) \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\nevada\nevada 2011\2011 Net Investment including Mohave.xlsx Sheet: Summary

417 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY INVESTMENT IN THE STATE OF NEVADA AS OF DECEMBER 31, 2011 AND DEPRECIATION RESERVES ASSOCIATED WITH THIS PROPERTY DETAIL OF NEVADA HISTORICAL COST AND DEPRECIATION RESERVE TOTAL TOTAL MOHAVE MOHAVE NON-MOHAVE NON-MOHAVE HISTORICAL HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION COST COST RESERVE COST RESERVE COST RESERVE A C C O U N T S DEC. 31, 2010 ADDITIONS RETIREMENTS DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 DEC. 31, 2011 Distribution Plant Distribution Station Equipment 61, , , (6,292.39) , (6,292.39) Distribution-Poles, Towers&Fix , , (70.94) , (70.94) Distribution Underground Conduit TOTAL DISTRIBUTION PLANT 61, , , (6,363.33) , (6,363.33) General Plant Land Easements (1) 4, , (449.55) , (449.55) Right of Way Over Government Land (1) Structures and Improvements (1) 398, , (198,241.15) 5, (3,541.97) 393, (194,699.18) Office Furniture & Equipment (1) 236, , , (137,208.39) 177, (94,035.71) 61, (43,172.68) Transportation Equipment (1) Stores Equipment (1) Shop and Garage Equipment (1) 2, (2,688.19) Office Furniture/Equipment (1) Laboratory Test Equipment (1) Power Operated Equipment (1) XXX Communication Equipment Telephone, Radio and Microwave (1) 1,312, , (443,102.16) 982, (254,345.74) 103, (101,937.70) 878, (152,408.04) Communication Equipment - Microwave kV DC Line (2) Miscellaneous Equipment 6, , , (5,870.66) 5, (3,917.99) 9, (1,952.67) TOTAL GENERAL PLANT 1,961, , (445,790.35) 1,638, (596,115.49) 291, (203,433.37) 1,347, (392,682.12) TOTAL ELECTRIC PLANT IN SERVICE 420,019, ,243, (448,369.82) 420,815, (332,758,942.85) 322,863, (289,311,788.46) 97,951, (43,447,154.39) Completed Construction Work Not Classified Various (1) 1,986, ,258, (1,941,705.75) 3,303, (87,437.22) (582.51) ,304, (88,022.74) Completed Construction Work Not Classified 800-kV DC Line (2) Construction Work in Progress Various (1) 26,557, ,159, ,717, ,771, ,946, Construction Work in Progress kV DC Line (2) Fuel Stock - Perm. Coal Storage Pile (1) Fuel Stock - Actrive Coal Inventory (1) Material & Supplies - Eldorado/Mohave TOTALS - STATE OF NEVADA $448,564, $7,662, ($2,390,075.57) $453,836, ($332,846,380.07) $347,633, ($289,311,202.94) $106,202, ($43,535,177.13) (1) Clark County (2) D.C. Line Counties (Churchill, Lyon, Mineral, Pershing, and Washoe Counties) \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\nevada\nevada 2011\2011 Net Investment including Mohave.xlsx Sheet: Summary

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419 Workpaper Southern California Edison / 2015GRC A

420 416 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY INVESTMENT IN THE STATE OF NEVADA AS OF DECEMBER 31, 2012 AND DEPRECIATION RESERVES ASSOCIATED WITH THIS PROPERTY DETAIL OF NEVADA HISTORICAL COST AND DEPRECIATION RESERVE TOTAL TOTAL MOHAVE MOHAVE NON-MOHAVE NON-MOHAVE HISTORICAL HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION COST COST RESERVE COST RESERVE COST RESERVE A C C O U N T S DEC. 31, 2011 ADDITIONS RETIREMENTS DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 Steam Production Plant Land Owned in Fee (1) $652, $0.00 $0.00 $652, , $0.00 $ Structures and Improvements (1) 33,850, ,850, (36,312,886.65) 33,850, (36,312,886.65) Boiler Plant Equipment (1) 182,463, ,463, (166,568,546.77) 182,463, (166,568,546.77) Turbogenerator Units (1) 60,439, ,439, (55,703,985.80) 60,439, (55,703,985.80) Accessory Electric Equipment (1) 30,334, ,334, (26,572,545.11) 30,334, (26,572,545.11) Miscellaneous Equipment (1) 5,144, ,144, (4,345,848.73) 5,144, (4,345,848.73) TOTAL STEAM PRODUCTION PLANT 312,884, ,884, (289,503,813.06) 312,884, (289,503,813.06) Hydraulic Production Plant Land Owned in Fee (1) (3) Structures and Improvements (1) Accessory Electric Equipment (1) Miscellaneous Equipment (1) Miscellaneous Equipment-Furnishings (1) (3) TOTAL HYDRAULIC PRODUCTION PLANT Transmission Plant Land Owned in Fee (1) 207, , , Land Rights - Easements (1) 10, , , Land Rights - Government Land (1) 82, , (34,458.84) , (34,458.84) Structures and Improvements (1) 2,916, (30,858.12) ,885, (1,352,625.30) 168, (157,574.71) 2,716, (1,195,050.59) Station Equipment (1) 74,678, (299,375.14) (57,427.60) 74,321, (16,190,749.29) 9,518, (7,700,795.49) 64,803, (8,489,953.80) Towers and Fixtures (1) 7,411, ,411, (8,807,934.23) ,411, (8,807,934.23) Towers and Fixtures kV DC Line (2) 7,698, ,698, (8,854,619.47) ,698, (8,854,619.47) Poles and Fixtures (1) 43, , (23,729.40) , (23,729.40) Overhead Conductors and Devices (1) 6,507, ,507, (9,148,116.36) ,507, (9,148,116.36) Overhead Conductors and Devices kV DC Line (2) 5,631, ,631, (7,666,477.03) ,631, (7,666,477.03) Roads and Trails (1) 342, , (262,083.46) , (262,083.46) Roads and Trails kV DC Line (2) 668, , (512,249.77) , (512,249.77) TOTAL TRANSMISSION PLANT 106,199, (330,233.26) (57,427.60) 105,812, (52,853,043.15) 9,686, (7,858,370.20) 96,125, (44,994,672.95) \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\nevada\nevada 2012\Nevada Filing Excl. Mohave.xlsx Sheet: 2012 Net Investment incl Mohave

421 Workpaper Southern California Edison / 2015GRC A SOUTHERN CALIFORNIA EDISON COMPANY INVESTMENT IN THE STATE OF NEVADA AS OF DECEMBER 31, 2012 AND DEPRECIATION RESERVES ASSOCIATED WITH THIS PROPERTY DETAIL OF NEVADA HISTORICAL COST AND DEPRECIATION RESERVE TOTAL TOTAL MOHAVE MOHAVE NON-MOHAVE NON-MOHAVE HISTORICAL HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION HISTORICAL DEPRECIATION COST COST RESERVE COST RESERVE COST RESERVE A C C O U N T S DEC. 31, 2011 ADDITIONS RETIREMENTS DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 DEC. 31, 2012 Distribution Plant Distribution Station Equipment 88, , (8,121.27) , (8,121.27) Distribution-Poles, Towers&Fix 3, , (240.80) , (240.80) Distribution Underground Conduit TOTAL DISTRIBUTION PLANT 91, , (8,362.07) , (8,362.07) General Plant Land Easements (1) 4, , (522.12) , (522.12) Right of Way Over Government Land (1) Structures and Improvements (1) 398, , (191,141.82) 5, (4,005.05) 393, (187,136.77) Office Furniture & Equipment (1) 238, (1,120.11) (98,933.46) 138, (62,273.93) 78, (16,813.00) 59, (45,460.93) Transportation Equipment (1) Stores Equipment (1) Shop and Garage Equipment (1) Office Furniture/Equipment (1) Laboratory Test Equipment (1) Power Operated Equipment (1) XXX Communication Equipment - Telephone, Radio and Microwave (1) 982, ,899, ,881, (638,861.96) 103, (191,918.00) 2,777, (446,943.96) Communication Equipment - Microwave kV DC Line (2) Miscellaneous Equipment 14, , (6,668.55) 5, (4,259.15) 9, (2,409.40) TOTAL GENERAL PLANT 1,638, ,898, (98,933.46) 3,437, (899,468.38) 193, (216,995.20) 3,244, (682,473.18) TOTAL ELECTRIC PLANT IN SERVICE 421,610, ,567, (156,361.06) 422,226, (343,264,686.66) 322,765, (297,579,178.46) 99,461, (45,685,508.20) Completed Construction Work Not Classified Various (1) 3,303, , ,863, (61,074.14) (109,122.28) 21, ,972, (82,978.12) Completed Construction Work Not Classified 800-kV DC Line (2) Construction Work in Progress Various (1) 29,717, ,871, ,588, ,393, ,195, Construction Work in Progress kV DC Line (2) Fuel Stock - Perm. Coal Storage Pile (1) Fuel Stock - Actrive Coal Inventory (1) Material & Supplies - Eldorado/Mohave TOTALS - STATE OF NEVADA $454,631, $109,999, ($156,361.06) $563,679, ($343,325,760.80) $348,049, ($297,557,274.48) $215,629, ($45,768,486.32) (1) Clark County (2) D.C. Line Counties (Churchill, Lyon, Mineral, Pershing, and Washoe Counties) \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\nevada\nevada 2012\Nevada Filing Excl. Mohave.xlsx Sheet: 2012 Net Investment incl Mohave

422 418 Workpaper Southern California Edison / 2015GRC A NRS: CHAPTER PROPERTY TAX General Provisions NRS Rate of assessment. All property subject to taxation must be assessed at 35 percent of its taxable value. [12:177:1917; 1919 RL p. 3201; NCL 6553] + [Part 4:344:1953] (NRS A 1963, 210; 1979, 79; 1981, 788) NRS Determination of taxable value. 1. Any person determining the taxable value of real property shall appraise: (a) The full cash value of: (1) Vacant land by considering the uses to which it may lawfully be put, any legal or physical restrictions upon those uses, the character of the terrain, and the uses of other land in the vicinity. (2) Improved land consistently with the use to which the improvements are being put. (b) Any improvements made on the land by subtracting from the cost of replacement of the improvements all applicable depreciation and obsolescence. Depreciation of an improvement made on real property must be calculated at 1.5 percent of the cost of replacement for each year of adjusted actual age of the improvement, up to a maximum of 50 years. 2. The unit of appraisal must be a single parcel unless: (a) The location of the improvements causes two or more parcels to function as a single parcel; (b) The parcel is one of a group of contiguous parcels which qualifies for valuation as a subdivision pursuant to the regulations of the Nevada Tax Commission; or (c) In the professional judgment of the person determining the taxable value, the parcel is one of a group of parcels which should be valued as a collective unit. 3. The taxable value of a leasehold interest, possessory interest, beneficial interest or beneficial use for the purpose of NRS or must be determined in the same manner as the taxable value of the property would otherwise be determined if the lessee or user of the property was the owner of the property and it was not exempt from taxation, except that the taxable value so determined must be reduced by a percentage of the taxable value that is equal to the: (a) Percentage of the property that is not actually leased by the lessee or used by the user during the fiscal year; and (b) Percentage of time that the property is not actually leased by the lessee or used by the user during the fiscal year, which must be determined in accordance with NRS The taxable value of other taxable personal property, except a mobile or manufactured home, must be determined by subtracting from the cost of replacement of the property all applicable depreciation and obsolescence. Depreciation of a billboard must be calculated at 1.5 percent of the cost of replacement for each year after the year of acquisition of the billboard, up to a maximum of 50 years. 5. The computed taxable value of any property must not exceed its full cash value. Each person determining the taxable value of property shall reduce it if necessary to comply with this requirement. A person determining whether taxable value exceeds that full cash value or whether obsolescence is a factor in valuation may consider: (a) Comparative sales, based on prices actually paid in market transactions. (b) A summation of the estimated full cash value of the land and contributory value of the improvements. (c) Capitalization of the fair economic income expectancy or fair economic rent, or an analysis of the discounted cash flow. A county assessor is required to make the reduction prescribed in this subsection if the owner calls to his or her attention the facts warranting it, if the county assessor discovers those facts during physical reappraisal of the property or if the county assessor is otherwise aware of those facts. 6. The Nevada Tax Commission shall, by regulation, establish: (a) Standards for determining the cost of replacement of improvements of various kinds. (b) Standards for determining the cost of replacement of personal property of various kinds. The standards must include a separate index of factors for application to the acquisition cost of a billboard to determine its replacement cost. (c) Schedules of depreciation for personal property based on its estimated life. (d) Criteria for the valuation of two or more parcels as a subdivision. 7. In determining, for the purpose of computing taxable value, the cost of replacement of: (a) Any personal property, the cost of all improvements of the personal property, including any additions to or renovations of the personal property, but excluding routine maintenance and repairs, must be added to the cost of acquisition of the personal property. (b) An improvement made on land, a county assessor may use any final representations of the improvement prepared by the architect or builder of the improvement, including, without limitation, any final building plans, drawings, sketches and surveys, and any specifications included in such representations, as a basis for establishing any relevant measurements of size or quantity. 8. The county assessor shall, upon the request of the owner, furnish within 15 days to the owner a copy of the most recent appraisal of the property, including, without limitation, copies of any sales data, materials presented on appeal to the county board of equalization or State Board of Equalization and other materials used to determine or defend the taxable value of the property. 9. The provisions of this section do not apply to property which is assessed pursuant to NRS (Added to NRS by 1965, 1445; A 1969, 1451; 1975, 65, 1656; 1977, 1318; 1979, 79; 1981, 788, 789; 1983, 1047, 1884, 1885; 1987, 2075; 1989, 668, 1818; 1993, 2312; 1997, 1111; 1999, 1029; 2001, 842; 2003, 2758; 2009, 1216)

423 Workpaper Southern California Edison / 2015GRC A Mohave Generating Station Parcel List Property Tax Year Assessed Value Per Tax Bills Total Property APN Primary Owner Per Tax Bill Taxable 35% Tax Rate Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total Southern California Edison $52,323 $18, % $ $ $ $ $ $ Southern California Edison 16,046 5, % Southern California Edison 16,586 5, % Southern California Edison 30,209 10, % Nevada Power Co. 1,187, , % 13, , , , , , Nevada Power Co. 416, , % 4, , , , , , Nevada Power Co. 1,977, , % 23, , , , , , Nevada Power Co. 1,456, , % 17, , , , , , Nevada Power Co. 1,456, , % 17, , , , , , Nevada Power Co. 1,456, , % 17, , , , , , Nevada Power Co. 235,869 82, % 2, , Nevada Power Co. 36,711 12, % Southern California Edison 196,734 68, % 2, , Nevada Power Co. 2,081, , % 24, , , , , , Nevada Power Co. 1,300, , % 15, , , , , , Southern California Edison 2,081, , % 24, , , , , , Nevada Power Co. 1,300, , % 15, , , , , , j Total $15,300,008 $5,355,002 $178, $44, $44, $44, $44, $178, Edison' Share $25, $25, $25, $25, $100, Other Participants' Share $19, $19, $19, $19, $78, FILE: NEVADA\MOHAVE\ Mohave Parcel List.xls SHEET: Summary

424 420 Workpaper Southern California Edison / 2015GRC A Mohave Generating Station Parcel List Property Tax Year Assessed Value Per Tax Bills Taxes As Less Cap Total Property APN Primary Owner Per Tax Bill Taxable 35% Tax Rate Assessed Reduction Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total Southern California Edison $64,360 $22, % $ ($92.77) $ $ $ $ $ $ Southern California Edison 20,560 7, % (38.09) Southern California Edison 15,300 5, % Southern California Edison 27,871 9, % Nevada Power Co. 1,321, , % 15, (474.61) 15, , , , , , Nevada Power Co. 380, , % 4, , , , , , , Nevada Power Co. 2,240, , % 26, (1,258.18) 24, , , , , , Nevada Power Co. 1,280, , % 14, , , , , , , Nevada Power Co. 1,280, , % 14, , , , , , , Nevada Power Co. 1,280, , % 14, , , , , , , Nevada Power Co. 2,304, , % 26, (23,999.02) 2, , Nevada Power Co. 11,760 4, % Southern California Edison 1,260, , % 14, (12,271.94) 2, , Nevada Power Co. 1,280, , % 14, , , , , , , Nevada Power Co. 1,040, , % 12, , , , , , , Southern California Edison 2,240, , % 26, , , , , , , Nevada Power Co. 1,040, , % 12, , , , , , , j Total $17,086,427 $5,980,250 $200, ($38,134.61) $161, $40, $40, $40, $40, $161, Edison' Share $22, $22, $22, $22, $90, Other Participants' Share $17, $17, $17, $17, $71, FILE: NEVADA\MOHAVE\ Mohave Parcel List.xls SHEET: Summary

425 Workpaper Southern California Edison / 2015GRC A Mohave Generating Station Parcel List Property Tax Year Assessed Value 1st Installment 2nd Installment 3rd Installment 4th Installment Per Tax Bills Taxes As Less Cap Total Property Due Due Due Due APN Primary Owner Per Tax Bill Taxable 35% Tax Rate Assessed Reduction Taxes August 16, 2010 October 4, 2010 January 3, 2011 March 7, 2011 Total Southern California Edison $64,360 $22, % $ ($42.21) $ $ $ $ $ $ Southern California Edison 20,560 7, % (22.61) Southern California Edison 15,300 5, % Southern California Edison 27,871 9, % Nevada Power Co. 1,321, , % 15, , , , , , , Nevada Power Co. 380, , % 4, , , , , , , Nevada Power Co. 2,240, , % 26, , , , , , , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 518, , % 6, (2,867.36) 3, , Nevada Power Co. 11,760 4, % Southern California Edison 1,260, , % 14, (12,118.18) 2, , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 1,040, , % 12, , , , , , , Southern California Edison 2,240, , % 26, , , , , , , Nevada Power Co. 1,040, , % 12, , , , , , , j Total $15,300,233 $5,355,082 $179, ($15,050.36) $164, $41, $41, $41, $41, $164, Project Owners: Southern California Edison 56.0% $23, $23, $23, $23, $92, Salt River Project 20.0% 8,231 8,231 8,231 8,231 32, Nevada Power 14.0% 5,762 5,762 5,762 5,762 23, LADWP 10.0% 4,116 4,116 4,116 4,116 16, Total $41, $41, $41, $41, $164, Participants' Share $18, $18, $18, $18, $72, FILE: NEVADA\MOHAVE\ Mohave Parcel List.xls SHEET: Summary

426 422 Workpaper Southern California Edison / 2015GRC A Mohave Generating Station Parcel List Property Tax Year Assessed Value Per Tax Bills Taxes As Less Cap Total Property APN Primary Owner Per Tax Bill Taxable 35% Tax Rate Assessed Reduction Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total Southern California Edison $64,360 $22, % $ $0.00 $ $ $ $ $ $ Southern California Edison 20,560 7, % (8.32) Southern California Edison 15,300 5, % Southern California Edison 27,871 9, % Nevada Power Co. 1,321, , % 15, , , , , , , Nevada Power Co. 380, , % 4, , , , , , , Nevada Power Co. 2,240, , % 26, , , , , , , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 518, , % 6, (2,652.19) 3, , Nevada Power Co. 11,760 4, % Southern California Edison 1,260, , % 14, (11,918.71) 2, , Nevada Power Co. 1,280, , % 15, , , , , , , Nevada Power Co. 1,040, , % 12, , , , , , , Southern California Edison 2,240, , % 26, , , , , , , Nevada Power Co. 1,040, , % 12, , , , , , , j Total $15,300,233 $5,355,082 $179, ($14,579.22) $164, $41, $41, $41, $41, $164, Edison' Share $23, $23, $23, $23, $92, Other Participants' Share $18, $18, $18, $18, $72, FILE: NEVADA\MOHAVE\ Mohave Parcel List.xls SHEET: Summary

427 Workpaper Southern California Edison / 2015GRC A Mohave Generating Station Parcel List Property Tax Year Assessed Value Per Tax Bills Taxes As Less Cap Total Property APN Primary Owner Per Tax Bill Taxable Value Taxable 35% Tax Rate Assessed Reduction Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total Southern California Edison State Assessed % $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $ Southern California Edison State Assessed % Southern California Edison State Assessed % Southern California Edison State Assessed % Salt River Project et al 390, , % 4, , , , , , , Salt River Project et al 162,657 56, % 1, , , Salt River Project et al 1,301, , % 15, , , , , , , Salt River Project et al 1,301, , % 15, , , , , , , Salt River Project et al 1,301, , % 15, , , , , , , Salt River Project et al 1,301, , % 15, , , , , , , Salt River Project et al 210,683 73, % 2, , , Salt River Project et al 9,408 3, % Southern California Edison 64,300 22, % Salt River Project et al 1,301, , % 15, , , , , , , Salt River Project et al 650, , % 7, , , , , , , Salt River Project et al 1,301, , % 15, , , , , , , Salt River Project et al 650, , % 7, , , , , , , j Total $64,300 $9,882,497 $3,481,379 $116, $0.00 $116, $28, $28, $28, $28, $115, FILE: NEVADA\MOHAVE\ Mohave Parcel List.xls SHEET: Summary

428 424 Workpaper Southern California Edison / 2015GRC A

429 Workpaper Southern California Edison / 2015GRC A /6/2013 MICHELE W. SHAFE Clark County Assessor APPRAISAL DIVISION 500 S. Grand Central Pkwy, PO Box , Las Vegas NV Telephone Value Change Stipulation for the Board of Equalization SOUTHERN CALIFORNIA EDISON CO %SO CAL EDISON CO %G BRIDGES 2244 WALNUT GROVE AVE QUAD 2D G O #1 ROSEMEAD CA RE: Appeal No Parcel No(s) Parcel Count. 1 Dear Taxpayer: The Appraisal Division of the Clark County Assessor's Office has completed the review of the taxable value of the above property(ies) under appeal. After careful consideration of the facts involved, we are adjusting the taxable value as follows: Fiscal Year: Land Improvements Supplemental Common Element Total Taxable Value 2013/2014 From To $321,500 $273,275 $0 $0 $0 $0 $0 $0 $321,500 $273,275 By signing below, Petitioner agrees to the above stipulation. Please return this letter to our office before your scheduled hearing. You may mail to the above address, to JIJA@ClarkCountyNV.gov or FAX to Sincerely, Jim Jacobs Appraisal Division I HEREBY AGREE TO THE VALUE AS STIPULATED ABOVE FOR MY APPEAL TO THE BOARD OF EQUALIZATION: X Signature of owner or authorized agent *4904* DATE: *4904*