Niagara Mohawk Power Corporation d/b/a National Grid PROCEEDING ON MOTION OF THE COMMISSION AS TO THE RATES, CHARGES, RULES AND REGULATIONS OF NIAGARA MOHAWK POWER CORPORATION FOR ELECTRIC AND GAS SERVICE Testimony and Exhibits of: Electric Rate Design Panel Exhibit (E-RDP-9) through Exhibit (E-RDP-13) Book 23 April 2012 Submitted to: New York State Public Service Commission Case 12-E- Case 12-G- Submitted by: Niagara Mohawk Power Corporation
Exhibit (E-RDP-9)
Electric Rate Design Panel Exhibit (E-RDP-9) Transmission Revenue Adjustment Mechanism Schedule 1 1
Exhibit (E-RDP-9) Schedule 1 Page 1 of 1 Transmission Revenue Adjustment Mechanism Service Classification Allocator PSC No. 220 SC-1 42.67% SC-1C 1.00% SC-2ND 2.68% SC-2D 14.55% SC-3 Secondary 13.04% SC-3 Primary 5.10% SC-3 Sub Transmission/Transmission 1.30% SC-3A Secondary/Primary 3.19% SC-3A Sub Transmission 4.06% SC-3A Transmission 12.39% PSC No. 214 0.02% 100.00% Note (1): Allocators per Exhibit (E-RDP-3), Schedule 3, Page 1 of 8, Line 17. Note (2): Percentage used to allocate the monthly comparison of actual Transmission Revenue to the forecast Transmission Revenue per Exhibit (E-RDP-4),, Page 1 of 1, Line 39. 2
Exhibit (E-RDP-10)
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Index Index to Marginal Cost Study 3
Exhibit (E-RDP-10) Schedule Index Page 1 of 1 Exhibit (E-RDP-10) Schedule Index Page 1 of 1 MCOS Index Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Index Marginal Cost Study Index Line Schedule Reference 1 Index E-RDP-10, Index 2 Marginal Costs- Summary E-RDP-10, Sch. 1 3 Marginal Demand-Related Costs E-RDP-10, Sch. 2 4 Marginal Customer-Related Costs E-RDP-10, Sch. 3 5 Customer-Related Ongoing Costs E-RDP-10, Sch. 4 6 Economic Carrying Charge Imputs E-RDP-10, Sch. 5 7 Electric Plant in Service E-RDP-10, Sch. 5A 8 Other Taxes E-RDP-10, Sch. 5B 9 O&M Costs E-RDP-10, Sch. 5C 10 Marginal Capital Costs- Lead E-RDP-10, Sch. 6 11 Transmission Capital Costs E-RDP-10, Sch. 6A 12 Primary and Secondary Distribution Capital Costs E-RDP-10, Sch. 6B 13 Transformers Capital Costs E-RDP-10, Sch. 6C 14 Services Capital Costs E-RDP-10, Sch. 6D 15 Meter Costs E-RDP-10, Sch. 6E 16 Customer Charge E-RDP-10, Sch. 7 4
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 1 Marginal Costs - Summary 5
Exhibit (E-RDP-10) Schedule 1 Page 1 of 1 MCOS RevReq Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 1 Marginal Cost Study Marginal Costs- Summary EXCLUDES A&G COSTS and GENERAL / COMMON / INTANGIBLE PLANT Demand Costs Customer Costs Total Costs Total Annual Cost Marginal Cost, Annual Basis No. of Customers Annual Cost per Customer Marginal Cost, Annual Basis Transmission NCP Factor Annual Cost per kw Line Rate Class (A) (B) (C) = (A) * (B) (D) (E) (F) = (D) * (E) (G) = (C) + (F) 1 Residential $118.87 2,947,058 $350,302,171 $178.26 1,458,560 $260,007,453 $610,309,624 2 Residential TOU $115.76 75,759 $8,770,097 $204.80 6,740 $1,380,404 $10,150,500 3 Small General No Dem $60.93 177,498 $10,814,353 $173.29 110,787 $19,197,885 $30,012,238 4 Small General Demand $60.20 999,034 $60,137,815 $797.49 48,677 $38,818,918 $98,956,733 5 Large General-Sec $51.68 928,845 $48,007,191 $1,263.53 4,785 $6,045,577 $54,052,767 6 Large General-Pri $33.60 350,779 $11,787,800 $1,907.68 1,170 $2,232,704 $14,020,504 7 Large General-Tran $22.55 95,902 $2,162,569 $7,439.83 308 $2,289,717 $4,452,286 8 Large General TOU-S/P $52.68 219,118 $11,542,632 $5,370.79 94 $504,362 $12,046,993 9 Large General TOU-U $33.45 288,824 $9,660,702 $10,512.68 85 $889,913 $10,550,615 10 Large General TOU-T $22.55 1,007,144 $22,710,822 $33,256.56 89 $2,971,171 $25,681,993 11 Lighting (1) 12,137 12 Total - Excluding Lighting 7,089,962 $535,896,151 1,631,294 $334,338,103 $870,234,254 Exhibit (E-RDP-10) Schedule 1 Page 1 of 1 6
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Marginal Demand-Related Costs 7
Exhibit (E-RDP-10) Page 1 of 1 Demand Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 2 Marginal Cost Study Marginal Demand-Related Costs Initial Capital Cost (1) Economic Carrying Charge Rate (2) Monthly per kw Demand Costs Annual per kw Demand Costs Transformers Primary / Secondary Plant Transformers Transmission Plant Primary/ Secondary Distribution Transmission/ Subtransmission Line Rate Class Rate Code (A) (B) (C) (D) (E) (F) (G) (H) (I) = (C*F) (J) = (I)/12 per Kw per Kw per Kw + (D*G) + (E*H) 1 Residential SC-1 $157.08 $436.51 $296.29 14.4% 15.5% 9.7% $118.87 $9.91 2 Residential TOU SC-1C $157.08 $436.51 $264.29 14.4% 15.5% 9.7% $115.76 $9.65 3 Small General No Dem SC-2-ND $157.08 $72.79 $279.57 14.4% 15.5% 9.7% $60.93 $5.08 4 Small General Demand SC-2-Dem $157.08 $72.79 $272.04 14.4% 15.5% 9.7% $60.20 $5.02 5 Large General-Sec SC-3-S $157.08 $94.81 $149.09 14.4% 15.5% 9.7% $51.68 $4.31 6 Large General-Pri SC-3-P $157.08 $71.40-14.4% 15.5% 9.7% $33.60 $2.80 7 Large General-Tran SC-3-T $157.08 - - 14.4% 15.5% 9.7% $22.55 $1.88 8 Large General TOU-S/P SC-3A-S/P $157.08 $71.80 $196.08 14.4% 15.5% 9.7% $52.68 $4.39 9 Large General TOU-U SC-3A-U $157.08 $70.39-14.4% 15.5% 9.7% $33.45 $2.79 10 Large General TOU-T SC-3A-T $157.08 - - 14.4% 15.5% 9.7% $22.55 $1.88 11 Lighting (1) SC-L $157.08-14.4% 15.5% 9.7% $22.55 $1.88 12 13 Note: 14 (1) Costs are Escalated into the Rate Year using a ten year Compound Growth Rate of the Handy-Whitman Index 15 (2) Ecomomic Carring Charge Rate includes, O&M, Taxes and Insurance Exhibit (E-RDP-10) Page 1 of 1 8
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 3 Marginal Customer-Related Costs 9
Exhibit (E-RDP-10) Schedule 3 Page 1 of 1 Customer Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 3 Marginal Cost Study Marginal Customer-Related Costs Services (1) Meters (1) Monthly per Customer Annual per Customer Customer- Related Ongoing Costs (2) Annual Cost ECCR Factor Annual Cost Investment ECCR Factor Line Rate Class Investment (I) = (H)/12 (H) = (C) + (F) + (G) (A) (B) (C) = (A) * (B) (D) (E) (F) = (D) * (E) (G) 1 Residential $743.92 10.69% $79.55 $210.73 16.86% $35.53 $63.18 $178.26 $14.86 2 Residential TOU $791.05 10.69% $84.59 $398.69 16.86% $67.22 $52.98 $204.80 $17.07 3 Small General No Dem $845.67 10.69% $90.43 $241.51 16.86% $40.72 $42.13 $173.29 $14.44 4 Small General Demand $1,017.59 10.69% $108.81 $2,719.18 16.86% $458.49 $230.19 $797.49 $66.46 5 Large General-Sec $846.02 10.69% $90.47 $3,465.91 16.86% $584.40 $588.66 $1,263.53 $105.29 6 Large General-Pri - 10.69% - $6,225.00 16.86% $1,049.62 $858.06 $1,907.68 $158.97 7 Large General-Tran - 10.69% - $39,389.96 16.86% $6,641.66 $798.17 $7,439.83 $619.99 9 Large General TOU-S/P - 10.69% - $6,643.02 16.86% $1,120.10 $4,250.69 $5,370.79 $447.57 9 Large General TOU-U - 10.69% - $27,338.40 16.86% $4,609.61 $5,903.07 $10,512.68 $876.06 9 Large General TOU-T - 10.69% - $88,482.12 16.86% $14,919.23 $18,337.32 $33,256.56 $2,771.38 11 Lighting (1) 12 13 Note: 14 (1) Costs are Escalated into the Rate Year using a ten year Compound Growth Rate of the Handy-Whitman Index 15 (2) Dollars are based on Costs in the Rate Year from the Embedded Cost of Service Study 16 (3) Lighting Cost Study is Presented by : Exhibit (E-RDP-10) Schedule 3 Page 1 of 1 10
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 4 Customer-Related Ongoing Costs 11
Exhibit (E-RDP-10) Schedule 4 Page 1 of 1 CustCosts Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 4 Marginal Cost Study Customer-Related Ongoing Costs Labor Content Lighting Large General TOU-T Large General TOU-U Large General TOU-S/P Large General- Tran Large General- Pri Large General- Sec Small General Demand Small General No Dem Residential TOU Line Customer-Related Accounts Balance Residential 1 Customer Accounts and Records $44,285 $39,247 $132 $2,172 $1,933 $398 $119 $24 $13 $7 $13 $227 46.26% 2 Uncollectible- Delivery 18,817 16,973 10 382 845 373 122 11 15 4 7 74 3 Customer Service & Info Expenses 12,013 4,953 68 345 3,828 954 368 105 195 263 875 58 58.60% 4 Labor-related costs 40,441 30,981 148 1,769 4,598 1,091 396 105 176 226 743 208 5 Annual Expense ($) $115,556 $92,155 $357 $4,668 $11,205 $2,817 $1,004 $246 $399 $500 $1,638 $568 6 7 Average Number of Customers 1,643,431 1,458,560 6,740 110,787 48,677 4,785 1,170 308 94 85 89 12,137 8 Cost per Customer-Year $70.31 $63.18 $52.98 $42.13 $230.19 $589 $858 $798 $4,251 $5,903 $18,337 $46.79 Exhibit (E-RDP-10) Schedule 4 Page 1 of 1 9 Cost per Customer-Month $5.86 $5.27 $4.42 $3.51 $19.18 $49.06 $71.51 $66.51 $354.22 $491.92 $1,528.11 $3.90 10 11 Labor Costs included above 27,525 21,057 101 1,207 3,138 743 271 73 120 157 519 139 12 Total Labor costs 228,799 139,589 1,806 9,307 28,707 18,591 6,644 1,220 4,129 2,812 8,995 6,999 13 % of Total Labor in items above 12.03% 15.09% 5.59% 12.97% 10.93% 4.00% 4.07% 5.95% 2.92% 5.59% 5.77% 1.99% 14 15 A&G-Salaries 55,268 33,356 434 2,194 7,149 4,584 1,636 297 1,015 679 2,168 1,755 16 A&G-Office Supplies 50,806 30,747 404 2,023 6,324 4,259 1,523 273 951 634 2,024 1,645 17 A&G Outside Services 18,590 11,083 151 735 2,360 1,604 574 103 359 239 764 619 18 A&G-Rents / General Plant 16,846 10,408 132 696 2,081 1,337 476 87 295 197 627 511 19 Injuires & Damages 988 655 4 40 162 43 17 9 8 9 31 9 20 Employee Benefits 133,574 82,533 1,044 5,522 16,497 10,601 3,770 686 2,338 1,559 4,973 4,049 21 Payroll taxes 96 56 1 4 12 9 3 0 2 1 4 3 22 Subtotal 276,168 168,840 2,170 11,215 34,585 22,438 7,999 1,454 4,967 3,317 10,592 8,591 23 General / Common Plant 59,753 36,531 469 2,427 7,483 4,855 1,731 315 1,075 718 2,292 1,859 24 Labor-related costs 335,921 205,371 2,639 13,641 42,068 27,293 9,729 1,769 6,042 4,035 12,884 10,449 25 26 General Plant 336,816 27 Common Plant 288,950 28 Accumulated Depreciation (315,590) 29 310,176 30 Rate of Return 7.38% 31 Return on General / Common Plant 22,891 32 Income Tax Gross-up 50.05% 33 Income Tax expense 11,457 34 Depreciation / Amortization expense 25,405 35 General / Common Plant 59,753 36,531 469 2,427 7,483 4,855 1,731 315 1,075 718 2,292 1,859 36 12
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5 Economic Carrying Charge Inputs 13
Exhibit (E-RDP-10) Schedule 5 Page 1 of 1 Exhibit (E-RDP-10) Schedule 5 Page 1 of 1 ECCR_Rates Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5 Marginal Cost Study Economic Carrying Charge Imputs Line Account Title Account Weighting (from Schedule 5A) Book Life Salvage Value Economic Carrying Charge Rate 1 Transmission Plant 350-359 53.17 (24.6%) 14.36% 2 3 Station Equipment 362 17% 60 (15.5%) 4 Poles, Towers and Fixtures 364 30% 65 (40.9%) 5 Overhead Conductors and Device 365 33% 50 (102.3%) 6 Underground Conduit 366 5% 75 (1.5%) 7 Underground Conductors & Devi 367 16% 50 (10.9%) 8 Weighted Primary/Secondary Pla 362-367 100% 57.4 (50.1%) 15.48% 9 10 Line Transformers 368 35 (15.0%) 9.70% 11 12 OH Services 369 50 (77.2%) 10.69% 13 14 Meters 370 20 (17.8%) 16.86% 15 16 Annual Economic Carrying Charge Rate Parameters 17 Cost of Capital O&M Expense Insurance Property Tax 18 Applied to==> Rate Base 19 Gross plant / Inflated From Schedule 5C Gross plant / Inflated Net Plant From Schedule 5B 20 Transmission 7.38% 5.78% 0.10% 3.45% 21 22 Primary/Secondary 7.38% 7.15% 0.10% 3.45% 23 24 Transformers 7.38% 0.42% 0.10% 3.45% 25 26 Service 7.38% 3.79% 0.10% 27 28 Meters 7.38% 4.39% 0.10% 29 30 Other Factors 31 Long Term Inflation 2.03% 32 14
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5A Electric Plant in Service 15
Exhibit (E-RDP-10) Schedule 5A Page 1 of 1 Exhibit (E-RDP-10) Schedule 5A Page 1 of 1 Plant Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5A Marginal Cost Study Electric Plant in Service Line Account Description Account No. Balance ($000s) Primary and Secondary ($000s) Primary and Secondary % 1 C. TRANSMISSION PLANT 2 Transmission Plant 350 2,222,045 3 Subtotal - TRANSMISSION PLANT 350-359 2,222,045 4 5 D. DISTRIBUTION PLANT 6 Land and Land Rights 360 35,507 7 Structures and Improvements 361 40,393 8 Station Equipment 362 565,622 565,622 17% 9 Poles, Towers and Fixtures 364 974,327 974,327 30% 10 Overhead Conductors and Devices 365 1,080,548 1,080,548 33% 11 Underground Conduit 366 158,580 158,580 5% 12 Underground Conductors & Devices 367 513,940 513,940 16% 13 Line Transformers 368 828,316 14 Services 369 465,477 15 Meters 370 134,913 16 Installs on Customer Premises 371 7,900 17 Street Lighting & Signal Systems 373 234,903 18 Asset Retire Costs for Dist Plant 374 0 19 Total Distribution Plant 360-373 5,040,426 3,293,017 100% 20 21 TOTAL TRANSMISSION & DISTRIBUTION PLANT 7,262,471 22 23 II. DEPRECIATION RESERVE 24 Transmission Plant 108.5 514,445 25 Distribution- Land, Land Rights, Substations, 108.5 159,681 26 Distribution- PTF / OH / UG 108.5 1,042,876 27 Distribution- Line Transformers 108.5 246,435 28 Distribution- Services 108.5 243,279 29 Distribution- Meters 108.5 (44,081) 30 Distribution- Lighting 108.5 93,758 31 Distribution- Other 108.5 7,718 32 Total Depreciation Reserve 108 2,264,111 33 Net Plant 4,998,360 34 35 Net Plant Summary 36 Net Services Plant 222,198 37 Net Meter Plant 178,994 38 Net All Other Plant 4,597,168 39 Net Plant for Tax Bases 4,998,360 16
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5B Other Taxes 17
Exhibit (E-RDP-10) Schedule 5B Page 1 of 1 Exhibit (E-RDP-10) Schedule 5B Page 1 of 1 OtherTax Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5B Marginal Cost Study Other Taxes Line Account Description Account No. Real Estate & Special Franchises ($000) 1 General Taxes 2 Municipal taxes 408.3 158,643 3 Other taxes 408 96 4 Subtotal - General Taxes 158,739 5 6 Net Plant Summary 7 Net Plant for Tax Bases From Schedule 5A 4,597,168 8 9 Tax rate for Transmission, Primary and Secondary Distribution and Transform 3.453% 10 18
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 5C O&M Costs 19
Exhibit (E-RDP-10) Schedule 5C Page 1 of 1 Exhibit (E-RDP-10) Schedule 5C Page 1 of 1 OM_Costs Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 5C Marginal Cost Study O&M Costs Line Account Description Account No. Total Transmission Primary / Secondary Transformers Service 1 COST VALUES 1,947,424 3,293,017 1,147,733 1,129,144 474,454 2 Source Historical Historical Replacement Replacement Replacement Meters Labor 3 4 Purchased Power 555 0 5 Transmission O&M 580 79,060 79,060 28.86% 6 Operation Supervision & Engineering 580 3,225 81.89% 7 Load Dispatching 581 10,116 94.70% 8 Station Expenses 582 6,728 6,728 51.20% 9 Overhead Line Expenses 583 11,747 9,577 2,170 45.92% 10 Underground Line Expenses 584 5,312 5,312 37.18% 11 Street Light and Signal Systems 585 1,275 60.31% 12 Meter Expenses 586 8,720 8,720 82.50% 13 Customer Installation Expenses 587 5,459 84.58% 14 Misc. Distribution Expenses 588 45,394 56.49% 15 Rents 589 914 0.11% 16 Maint Supervision & Engineering 590 159 61.64% 17 Maint of Structures 591 713 713 82.61% 18 Maintenance of Station Equipment 592 8,732 8,732 64.23% 19 Maintenance of Overhead Lines 593 148,139 120,780 27,359 29.34% 20 Maintenance of Underground Lines 594 4,477 4,477 55.51% 21 Maintenance of Line Transformers 595 2,472 2,472 65.61% 22 Maintenance of Street Lights 596 4,426 66.15% 23 Maintenance of Meters 597 939 939 44.73% 24 Maintenance of Misc. Plant 599 449 0.45% 25 Total - OPER. AND MAINT. EXP. 500-599 348,456 79,060 156,319 2,472 29,529 9,659 26 27 Labor Content 95,014 22,820 53,935 1,622 9,023 7,614 28 Total Labor costs 228,799 228,799 228,799 228,799 228,799 29 % of Total Labor in items above 9.97% 23.57% 0.71% 3.94% 3.33% 30 Total Labor-related costs 335,921 335,921 335,921 335,921 335,921 31 Applicable Labor-related costs 33,504 79,187 2,381 13,247 11,179 32 33 Total Costs 112,564 235,506 4,853 42,776 20,838 34 35 O&M Rates 5.78% 7.15% 0.42% 3.79% 4.39% 36 37 Allocation of O&M to Plant Components 38 Poles, Towers and Fixtures 364 974,327 39 Overhead Conductors and Devices 365 1,080,548 82% 40 Services 369 465,477 18% 41 Total 2,520,352 20
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6 Marginal Capital Costs - Lead 21
Exhibit (E-RDP-10) Schedule 6 Page 1 of 1 Exhibit (E-RDP-10) Schedule 6 Page 1 of 1 Capital Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6 Marginal Cost Study Marginal Capital Costs- Lead Schedule Reference Transmission Capital Costs RDP-4, Sch. 6A Primary and Secondary Distribution Capital Costs RDP-4, Sch. 6B Transformers Capital Costs RDP-4, Sch. 6C Services Capital Costs RDP-4, Sch. 6D Meter Costs RDP-4, Sch. 6E 22
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6A Transmission Capital Costs 23
Exhibit (E-RDP-10) Schedule 6A Page 1 of 1 Exhibit (E-RDP-10) Schedule 6A Page 1 of 1 Trans Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6A Marginal Cost Study Transmission Capital Costs Line Substations Transmission Lines Total 1 Total cost $83,450,874 $173,965,638 2 MW Added 1,877 1,775 3 Cost per MW $44,460 $98,009 $142,469 4 Cost per kw $44.46 $98.01 $142.47 5 6 Handy-Whitman Inflation 105.0% 7 Apply for 2 Years 1.103 8 Cost per kw Demand $157.08 24
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6B Primary and Secondary Distribution Capital Costs 25
Exhibit (E-RDP-10) Schedule 6B Page 1 of 1 Exhibit (E-RDP-10) Schedule 6B Page 1 of 1 PriSec Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6B Marginal Cost Study Primary and Secondary Distribution Capital Costs Line Rate Class Type Costs Customers Assumed per Customer Demand (kw) (a) Demand at Generation $/kw Demand at Generation- Test Year Cost Inflation $/kw Demand at Generation- Rate Year 1 Residential Distribution Costs 1,244,229 503 5.75 3,156 $394.24 1.107 $436.51 2 Commercial Distribution Costs - Rate Code 2D 413,414 6,289 $65.74 1.107 $72.79 3 Commercial Distribution Costs - Rate Code 3 109,504 1,279 $85.63 1.107 $94.81 4 (a) 25 kva Transformer X.9 Power Factor = 23 kw, serves 4 customers = 5.75 per customer 5 6 Per kw Demand 7 Rate Class Rate Code At Generation Portion of Distribution System Used Expansion Factor Distribution Costs 8 Residential SC-1 $436.51 1.000 1.000 $436.51 9 Residential TOU SC-1C $436.51 1.000 1.000 $436.51 10 Small General No Dem SC-2-ND $72.79 1.000 1.000 $72.79 11 Small General Demand SC-2-Dem $72.79 1.000 1.000 $72.79 12 Large General-Sec SC-3-S $94.81 1.000 1.000 $94.81 13 Large General-Pri SC-3-P $94.81 0.770 0.978 $71.40 14 Large General-Tran SC-3-T 15 Large General TOU-S/P SC-3A-S/P $94.81 0.770 0.984 $71.80 16 Large General TOU-U SC-3A-U $94.81 0.770 0.964 $70.39 17 Large General TOU-T SC-3A-T 18 Lighting (1) SC-L 19 20 Delivery Level Expansion Factor Cumulative Losses 21 Transmission 1.021 1.021 0.021 22 Subtransmission 1.025 1.047 0.047 23 Primary 1.014 1.061 0.061 24 Secondary 1.021 1.084 0.084 25 26 Functional Allocator Factors Weighting* Primary Secondary Cost Inflation- Handy- Whitman 27 Poles-364 36% 70% 30% 1.038 28 OverHead Lines-365 40% 81% 19% 1.058 29 UG Conduit-366 6% 79% 21% 1.044 30 UG Conductors-367 19% 82% 18% 1.071 31 Weighted Value 100% 77% 23% 1.052 32 *Weighted based on Gross Plant values Apply for 2 Years 1.107 26
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6C Transformers Capital Costs 27
Exhibit (E-RDP-10) Schedule 6C Page 1 of 1 Exhibit (E-RDP-10) Schedule 6C Page 1 of 1 Xfmrs Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6C Marginal Cost Study Transformers Capital Costs Line Rate Class Includes Trans-NCP Total Transformers Cost Total Transformers Cost per kw- Test Year Cost Inflation Total Transformers Cost per kw 1 Residential SC-1 2,947,058 717,865,421 $243.59 1.216 $296.29 2 Residential TOU SC-1C 75,759 16,461,049 $217.28 1.216 $264.29 3 Small General No Dem SC-2-ND 177,498 40,797,080 $229.85 1.216 $279.57 4 Small General Demand SC-2-Dem 999,034 223,433,179 $223.65 1.216 $272.04 5 Large General-Sec SC-3-S 928,845 113,852,941 $122.57 1.216 $149.09 6 Large General-Pri SC-3-P 350,779 0 $0.00 1.216 $0.00 7 Large General-Tran SC-3-T 95,902 0 $0.00 1.216 $0.00 8 Large General TOU-S/P SC-3A-S/P 219,118 35,323,095 $161.21 1.216 $196.08 9 Large General TOU-U SC-3A-U 288,824 0 $0.00 1.216 $0.00 10 Large General TOU-T SC-3A-T 1,007,144 0 $0.00 1.216 $0.00 11 Lighting (1) SC-L 57,378 0 $0.00 1.216 $0.00 12 7,147,340 1,147,732,765 13 14 15 Handy-Whitman Inflation 110.3% 16 Apply for 2 Years 1.216 28
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6D Services Capital Costs 29
Exhibit (E-RDP-10) Schedule 6D Page 1 of 1 Exhibit (E-RDP-10) Schedule 6D Page 1 of 1 Services Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6D Marginal Cost Study Services Capital Costs Line Rate Class Includes Customers Total Services Cost Average Services Cost- Test Year Cost Inflation Average Services Cost- Rate Year 1 Residential SC-1 1,458,560 989,909,243 $678.69 1.096 $743.92 2 Residential TOU SC-1C 6,740 4,864,453 $721.69 1.096 $791.05 3 Small General No Dem SC-2-ND 110,787 85,474,136 $771.52 1.096 $845.67 4 Small General Demand SC-2-Dem 48,677 45,189,093 $928.36 1.096 $1,017.59 5 Large General-Sec SC-3-S 4,785 3,692,988 $771.84 1.096 $846.02 6 Large General-Pri SC-3-P 1,170 0 1.096-7 Large General-Tran SC-3-T 308 0 1.096-8 Large General TOU-S/P SC-3A-S/P 94 13,629 1.096-9 Large General TOU-U SC-3A-U 85 0 1.096-10 Large General TOU-T SC-3A-T 89 0 1.096-11 Lighting (1) SC-L 12,137 0 1.096-12 1,643,431 1,129,143,542 13 14 Handy-Whitman Inflation 104.7% 15 Apply for 2 Years 1.096 30
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 6E Meter Costs 31
Exhibit (E-RDP-10) Schedule 6E Page 1 of 1 Meter_Sum Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 6E Marginal Cost Study Meter Costs Total Meter Costs Rate Year Meter Costs Rate Year Cost Inflation Total Meter Costs Test Year Meter Costs Test Year Customer Counts Line Rate Class Rate Code 1 Residential SC-1 1,458,560 $193.76 $282,612,743 1.088 $210.73 $307,357,493 2 Residential TOU SC-1C 6,740 $366.60 2,470,992 1.088 $398.69 2,687,345 3 Small General No Dem SC-2-ND 110,787 $222.06 24,601,860 1.088 $241.51 26,755,928 4 Small General Demand SC-2-Dem 48,677 $2,500.26 121,704,120 1.088 $2,719.18 132,360,179 5 Large General-Sec SC-3-S 4,785 $3,186.87 15,248,177 1.088 $3,465.91 16,583,264 6 Large General-Pri SC-3-P 1,170 $5,723.84 6,699,057 1.088 $6,225.00 7,285,606 7 Large General-Tran SC-3-T 308 $36,218.75 11,146,850 1.088 $39,389.96 12,122,836 8 Large General TOU-S/P SC-3A-S/P 94 $6,108.21 573,611 1.088 $6,643.02 623,835 9 Large General TOU-U SC-3A-U 85 $25,137.44 2,127,919 1.088 $27,338.40 2,314,233 10 Large General TOU-T SC-3A-T 89 $81,358.60 7,268,651 1.088 $88,482.12 7,905,072 11 Lighting (1) SC-L 12,137 0 1.088 $0.00 0 12 Totals 1,643,431 $474,453,980 $515,995,790 13 14 Handy-Whitman Inflation 104.3% 15 Apply for 2 Years 1.088 Exhibit (E-RDP-10) Schedule 6E Page 1 of 1 32
Electric Rate Design Panel Exhibit (E-RDP-10) Marginal Cost Study Schedule 7 Customer Charge 33
Exhibit (E-RDP-10) Schedule 7 Page 1 of 1 CustCharge Niagara Mohawk Power Company (Electric) dba National Grid E-RDP-10, Sch. 7 Marginal Cost Study Customer Charge Monthly per Customer Annual per Customer Customer- Related Ongoing Costs Transformers Annual Cost per Customer Number of Customers Annual Cost Transmission NCP Factor ECCR Cost per kw Transformers Cost per kw Meter Annual Cost per Customer Service Annual Cost per Customer Line Rate Class (K) = (J)/12 (J) = (A) + (B) + (H) + (I) (A) (B) (C) (D) (E) (F) = (D) * (E) (G) (H) = (F) / (G) (I) Source: Sch. 3 Sch. 3 Sch. 2 Sch. 2 Sch. 1 Sch. 1 Sch. 3 1 Residential $79.55 $35.53 $296.29 $28.73 2,947,058 84,660,317 1,458,560 $58.04 $63.18 $236.31 $19.69 2 Residential TOU $84.59 $67.22 $264.29 $25.62 75,759 1,941,308 6,740 $288.01 $52.98 $492.81 $41.07 3 Small General No Dem $90.43 $40.72 $279.57 $27.11 177,498 4,811,339 110,787 $43.43 $42.13 $216.72 $18.06 4 Small General Demand $108.81 $458.49 $272.04 $26.38 999,034 26,350,237 48,677 $541.33 $230.19 $1,338.82 $111.57 5 Large General-Sec $90.47 $584.40 $149.09 $14.46 928,845 13,427,066 4,785 $2,806.26 $588.66 $4,069.79 $339.15 6 Large General-Pri - $1,049.62 - - 350,779-1,170 - $858.06 $1,907.68 $158.97 7 Large General-Tran - $6,641.66 - - 95,902-308 - $798.17 $7,439.83 $619.99 9 Large General TOU-S/P - $1,120.10 $196.08 $19.01 219,118 4,165,773 94 $44,360.03 $4,250.69 $49,730.82 $4,144.24 9 Large General TOU-U - $4,609.61 - - 288,824-85 - $5,903.07 $10,512.68 $876.06 9 Large General TOU-T - $14,919.23 - - 1,007,144-89 - $18,337.32 $33,256.56 $2,771.38 11 Lighting (1) 12,137-12 7,089,962 135,356,039 1,643,431 13 ECCR Rate= 14 9.70% 15 16 Exhibit (E-RDP-10) Schedule 7 Page 1 of 1 34
Exhibit (E-RDP-11)
Electric Rate Design Panel Exhibit (E-RDP-11) Marginal Cost Rate Design Schedule 1 35
Exhibit (E-RDP-11) Schedule 1 Page 1 of 1 Exhibit (E-RDP-11) Schedule 1 NIAGARA MOHAWK POWER CORPORATION d/b/a/ NATIONAL GRID PSC No. 220 Electricity Marginal Cost Rates (1) + (2) - (3) (1) (2) (3) (4) (5) (6) (7) (8) MCOS Annual Costs Current Customer Marginal Proposed Rates Demand Customer Charge Revenue Revenue Reqt. kwh kw (4)/(5) or (4)/(6) Per kwh/kw SC-1 $350,302,171 $260,007,453 $297,546,219 $312,763,405 11,113,208,562 SC-1C $8,770,097 $1,380,404 $2,426,537 $7,723,963 356,714,611 SC-2 $10,814,353 $19,197,885 $27,944,902 $2,067,336 636,379,896 $0.00325 SC-2D $60,137,815 $38,818,918 $30,677,889 $68,278,844 14,627,598 $4.67 SC-3 Sec $48,007,191 $6,045,577 $12,068,710 $41,984,058 11,217,149 $3.74 SC-3 Pri $11,787,800 $2,232,704 $3,995,595 $10,024,909 4,636,428 $2.16 SC-3 Tran $2,162,569 $2,289,717 $1,242,226 $3,210,059 1,602,014 $2.00 SC-3A Sec/Pri $11,542,632 $504,362 $1,016,463 $11,030,531 2,700,726 $4.08 SC-3A SubT $9,660,702 $889,913 $1,422,143 $9,128,472 3,635,141 $2.51 SC-3A Tran $22,710,822 $2,971,171 $3,400,672 $22,281,321 13,090,391 $1.70 $535,896,151 $334,338,103 $381,741,357 $488,492,897 12,106,303,068 51,509,447 Column 1: E-RDP-10, Schedule 1, Page 1 of 1, Lines 1-12 Column 2: E-RDP-10, Schedule 1, Page 1of 1, Lines 1-12 Column 3: E-RDP-6,, Column E Column 4: Column 1 + Column 2 - Column 3 Column 5: E-RDP-6,, Column A Column 6: E-RDP-6,, Column A Column 7: Column 4 / Column 5 Column 8: Column 4 / Column 6 36
Exhibit (E-RDP-12)
Electric Rate Design Panel Exhibit (E-RDP-12) Witness Resumes Pamela B. Dise 37
Exhibit (E-RDP-12) Resumes of Electric Rates Panel Page 1 of 5 Name Pamela B. Dise, Electric Pricing NY, Regulation & Pricing, Electricity Distribution & Generation, National Grid, 300 Erie Boulevard West, Syracuse, NY 13202. Education Masters of Business Administration, Le Moyne College, Syracuse, New York (1996) Bachelor of Science, Accounting, Syracuse University, Syracuse, New York (1992) Certificate in Paralegal Studies, University College, Syracuse, New York (1984) Professional Experience Manager, Electric Pricing-NY, National Grid, September 1, 2008-Present The responsibilities of the department include the study, analysis and design of National Grid s upstate New York retail delivery electric service rates, rate contracts, surcharge adjustment factor clauses, riders and terms and conditions for electric service, including testifying and supporting such rates and tariffs before the NYPSC. The Electric pricing Department is also responsible for preparation of the electric revenue forecast, and for providing sales data and analyses, customer service and billing support and guidance in the interpretation and application of retail delivery service tariffs. Senior/Principal Analyst, Electric Pricing-NY, National Grid, October 2002-September 2008 My responsibilities as a principal analyst included the preparation of various filings, analyses for special projects and assistance with adjustment factor clauses. I served as Project Manager to the 3 rd Competitive Transition Charge (CTC) Reset filing. I also developed comprehensive financial and reporting models for the Merger Rate Plan, PFJ tax credit and deferrals. Senior Financial Planning Analyst, Planning & Financial Analysis, Niagara Mohawk Power Corporation, January 1997-October 2002 My responsibilities included coordinating and assisting in financial analyses including the identification, formulation and analysis of financial strategies and proposals. I also assisted with the development and implementation of EVA/VIA analysis, business planning processes, and provided technical assistance and training to other business departments. Manager & Finance Coordinator 2-Finance/Accounting Electric Supply & Delivery Finance, Niagara Mohawk Power Corporation, June 1994-January 1997 My responsibilities included assessing the impacts of existing and proposed accounting systems and practices in the department. I recommended, developed and implemented all changes to existing accounting systems or practices. My duties also included ensuring compliance with GAAP and Corporate guidelines through audits and proactive interfaces with operating groups. Finance Coordinator 1, Electric Supply & Delivery Finance, Niagara Mohawk Power Corporation, July 1991-June 1994 My responsibilities included providing expertise and interface between Corporate Regulatory Proceedings, NYS Public Service Commission and the Electric Supply & Delivery Finance Strategic Business Units. I was also responsible for preparation of departmental budget analyses, co-tenant billing, departmental chargeback and various other special projects required by the department, Corporate Accounting and the NYS Public Service Commission. Assistant Regulatory Proceedings Specialist, Regulatory Proceedings, Niagara Mohawk Power Corporation, March 1989-July 1991 My tasks included in the preparation of various exhibits for rate case filings and maintaining complete files of all documents presented in rate cases and associated proceedings. 38
Electric Rate Design Panel Exhibit (E-RDP-12) Witness Resumes Kellie I. Smith 39
KELLIE I. SMITH 5040 Clear Meadow Dr. Camillus, New York 13031 Exhibit (E-RDP-12) Resumes of Electric Rates Panel Page 2 of 5 EDUCATION EXPERIENCE Jan 2006-present Feb 2000-Jan 2006 Sept 1998- Feb 2000 Oct 1996 Sept 1998 May 1995 Oct 1996 LeMoyne College, Syracuse, New York Masters of Business Administration December 2000 State University College at Oswego, Oswego, New York BS Accounting August 1994 National Grid, Syracuse, New York Senior/Lead Pricing Analyst Provide analytical support for Standby Service Classification No.7 including cost and regulatory analysis, deferral accounting process design, rate design, and discovery responses Perform analytical support for Economic Development policies and participate in the development of new programs including process design and billing support Develop various surcharge factors and perform monthly and annual reconciliations including commodity reconciliations and merchant function charge Provide customer service and billing support guidance in the interpretation of retail delivery service tariffs Niagara Mohawk Power Corporation, Syracuse, New York Senior Financial Analyst- Planning and Financial Analysis Prepare margin reports monthly for internal management review Evaluate and present margin variances for upper management review through detailed analysis Prepare monthly revenue analysis for both upper management and auditor review Assist in budget preparation for margin related items Felix Schoeller Technical Papers, Inc, Pulaski, New York Financial Analyst Supervise daily activities of the general accounting staff including A/P, A/R and general ledger transactions Coordinate the month end closing process through the review of all journal entries and the preparation of various monthly reports including balance sheet analysis Review of monthly departmental expenses through the analysis of actual dollars to budgeted dollars and the coordination of monthly meetings with department managers The Penn Traffic Company, Syracuse, New York Supervisor of Fixed Assets Track all capital project spending for new stores, store remodels, and major equipment purchases for all divisions of Penn Traffic and verify capital budgets are met Prepare monthly book and yearly tax depreciation reports along with the preparation of personal property tax returns Supervise daily activities of accounting staff including the payment of invoices for capital projects, addition of assets to the system, and weekly and monthly reporting The Penn Traffic Company, Syracuse, New York Franchise Field Accountant Instruct store personnel to operate and control the accounting at franchise and independent stores, perform store audits, and review store accounting activity Review monthly financial statements with field staff personnel Audit and review store accounting activity as requested by store owners Observe and review physical inventories to determine their accuracy and completeness 40
Electric Rate Design Panel Exhibit (E-RDP-12) Witness Resumes Howard S. Gorman 41
HOWARD S. GORMAN 45 Hill Park Avenue Great Neck, New York 11021 516-244-6806 Mr. Gorman has more than 24 years of experience in the energy industry, including 15 years in rate and regulatory proceedings, and more than 30 years overall of professional experience in accounting, finance and rate and regulatory matters. Mr. Gorman has testified as an expert witness on revenue requirements, class cost of service, revenue allocation and rate design. He has testified as an expert witness before the Massachusetts Department of Public Utilities, New Jersey Board of Public Utilities, New York State Public Service Commission, Ontario Energy Board, Pennsylvania Public Utility Commission, Philadelphia Gas Commission and Rhode Island Public Utilities Commission. Mr. Gorman also has experience in financial modeling, financial analysis and forecasting, developing accounting systems, competitive service, and treasury and financial management. PROFESSIONAL EMPLOYMENT 2010 - Present HSG Group, Inc. President 1997-2010 Black & Veatch Corporation (R.J. Rudden Associates, Inc. before 2005) Principal Consultant 1995-1997 Independent Consultant 1987 1995 Trigen Energy Corporation 1987-1993 Corporate Controller; Trigen was formed in 1987 1993-1995 Treasurer; Trigen had IPO with NYSE listing in 1994 1982-1987 Coleco Industries, Inc. Director, Treasury 1976-1979 Touche Ross & Co. Staff Accountant PROFESSIONAL EXPERIENCE Utility Accounting and Costing Exhibit (E-RDP-12) Resumes of Electric Rates Panel Page 3 of 5 Mr. Gorman has performed numerous class cost of service studies for electric and gas utilities, and has also developed and supported revenue requirements, revenue allocation proposals and rate designs. These assignments included development of test year data, establishment of cost causality, selection of allocation bases, development of allocators, and analysis of customer impacts and policy considerations. Mr. Gorman also has extensive experience in financial accounting. As controller of Trigen Energy Corporation, he founded and built the finance and accounting function; developed reports, procedures and management tools; and managed subsidiary controllers across North America, including an IPO with NYSE listing. 42
Exhibit (E-RDP-12) Resumes of Electric Rates Panel Energy Project Analysis Page 4 of 5 Mr. Gorman has performed financial analyses of energy-related assets, including electric and gas distribution companies, power plants and transmission operators. These valuations included development of cash flows and financial statements based on both regulatory and accounting presentations, and included review of assumptions, analysis of data, modeling and forecasting, sensitivity testing and stress testing. Among these analyses are: Valuations of power plants, combined heat and power plants and energy companies for the purpose of acquisition; Valuation and assessment of alternatives for the waste-to-energy assets and other energy assets of a diversified company on behalf of an interested acquirer; Valuation of the common stock of a publicly traded multi-jurisdiction utility for the purpose of investment; Assessment of strategic fit and valuation for a utility seeking to diversify into energy-related services; and Assistance with valuation and preparation for negotiation for a private entity seeking a buyer for energy assets. Energy Project Financing Mr. Gorman has negotiated and completed transactions including construction and term loans, tax-exempt bonds, taxable bonds, subordinated debt and asset-backed (receivables and inventory) revolving credit facilities. He has worked successfully with lenders and borrowers to source and structure transactions, and was instrumental in negotiating loan documents and in designing power sale and supply procurement contracts to be financed. Mr. Gorman has supported energy projects in connection with due diligence for financing, including contract review, financial modeling, supply analysis, forward price projections, and economic valuation with cash flow forecasting, and the identification, assessment and mitigation of financial and operating risks for the project and its investors. Financial Management and Related Areas Mr. Gorman has developed, sourced and procured competitive contracts for loans as well as for energy, both as principal and on behalf of clients. He has bought and sold interest rate and currency forward contracts for the purpose of managing risk. He managed the corporate insurance portfolios and the benefit plans for Trigen Energy Corporation and for Coleco Industries. Computer Modeling and Decision Support Mr. Gorman is an accomplished modeler with expertise in spreadsheet and database applications, as well as the use of programming tools. He has developed analytical tools to perform valuations, projections and simulations. These models have been applied to financial analysis, cost allocations, rate design and pricing, forecasting revenue requirements, numerous tax and accounting matters, supply modeling and optimizations. Several of these models have contained interactive modules for automated scenario testing and sensitivity analysis. 43
Exhibit (E-RDP-12) Resumes of Electric Rates Panel PUBLICATIONS AND PRESENTATIONS Page 5 of 5 What Wall Street Needs From FERC, published in R. J. Rudden Financial, LLC s Energy Capital Markets Report, September 2002 A Balanced Look at Balance Sheets, published in R.J. Rudden Financial, LLC s Energy Capital Markets Report, June 2002 From Wires To Riches: Shareholder Value Creation In The T&D Business, April 2002 (coauthored). Assessment of Retail Choice Programs, presented at the American Gas Association Rate and Strategic Issues Committee Conference, March 2002 Value Creation With Transmission Assets, quoted in Electrical World s Special Edition Quarter 1, 2002, March 2002 The Remarkable Story on Enron, published in Scudder s Annual End of Year Issue, December 2001 EDUCATION New York University, B.S., Accounting, 1976 Harvard Business School, MBA, 1981 44
Exhibit (E-RDP-13)
Electric Rate Design Panel Exhibit (E-RDP-13) Workpapers Supporting Exhibit (E-RDP-4) 45
Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 1 of 7 Electric Historic Revenue - Street Lighting PSC 214 Revenues Historic Test Year Ended December 31, 2011 (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) (k) Service Type Code L Revenue Year Reported 2011 Line Sum of Charge Amt Subledger Id 1 Parent Service Class Revenue Class Code 101 102 103 104 105 106 107 108 Grand Total 2 SC1 0209 $434,641 $115,459 $10,247 $2,401 $0 ($12,581) $550,168 3 0309 $2,210,625 $642,967 $17,027 $13,466 $0 ($20,594) $2,863,492 4 4512 $67,871 $1,613 $393 $0 ($1,081) $68,796 5 4532 $973,544 $7,669 $5,826 $0 ($7,399) $979,640 6 SC1 Total $3,686,681 $758,427 $36,556 $22,086 $0 ($41,654) $4,462,096 7 SC2 0700 $21,729,864 $3,707,702 $166,907 $0 $79,064 $0 ($5,919) $0 $25,677,618 8 4562 $24,632,492 $345,939 $0 $70,449 $0 ($4,304) $0 $25,044,576 9 SC2 Total $46,362,357 $3,707,702 $512,846 $0 $149,513 $0 ($10,223) $0 $50,722,194 10 SC3 0700 $216,099 $157,473 $4,269 $0 $3,187 $0 ($841) $0 $380,187 11 4562 $152,074 ($9) $1,300 $0 $2,205 $0 ($424) $0 $155,146 12 SC3 Total $368,173 $157,464 $5,569 $0 $5,391 $0 ($1,265) $0 $535,332 13 SC4 0700 $841,012 $427,604 $16,306 $16,914 $0 ($14,202) $0 $1,287,633 14 4562 $199,074 $1,514 $3,866 $0 ($5,041) $0 $199,413 15 SC4 Total $1,040,085 $427,604 $17,819 $20,780 $0 ($19,243) $0 $1,487,046 16 SC5 0700 $237,839 $134,865 $3,791 $2,756 $0 ($25) $379,226 17 4562 $30,146 $266 $66 $0 ($25) $30,454 18 SC5 Total $267,985 $134,865 $4,057 $2,823 $0 ($49) $409,680 19 SC6 0700 $24,967 $15,956 $313 $419 $0 ($43) $41,613 20 4562 $1,187 $19 $97 $0 ($31) $1,272 21 SC6 Total $26,154 $15,956 $332 $516 $0 ($74) $42,884 22 Grand Total $51,751,435 $5,202,018 $577,179 $0 $201,109 $0 ($72,507) $0 $57,659,233 Column K, Line 22 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 17 46
Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 2 of 7 Electric Historic Revenue - New York Power Authority ("NYPA") Revenues Historic Test Year Ended December 31, 2011 Service Type Code E Revenue Year Reported 2011 Sum of Charge Amt Subledger Id Parent Service Class Revenue Class Cod 101 102 103 105 Grand Total SC2D 0509 $217,449 $597,573 $4,711 $48,409 $868,142 SC2D Total $217,449 $597,573 $4,711 $48,409 $868,142 SC3 0503 $903,925 $14,089,433 $134,141 $2,372,659 $17,500,158 0504 $135,386 $3,693,390 $55,104 $820,162 $4,704,041 0506 $378,271 $1,848,064 $3,073 $176,721 $2,406,128 0509 $1,705,421 $8,738,604 $70,858 $605,238 $11,120,120 SC3 Total $3,123,004 $28,369,490 $263,176 $3,974,778 $35,730,447 SC3A 0503 $321,184 $32,770,326 $403,991 $4,793,419 $38,288,919 0504 $89,485 $13,223,366 $161,541 $2,220,090 $15,694,482 0507 $212,807 $6,003,209 $41,110 $384,610 $6,641,736 0509 $179,720 $1,764,002 $8,463 $111,551 $2,063,736 0510 $1,339,743 $1,339,743 SC3A Total $2,142,937 $53,760,903 $615,104 $7,509,671 $64,028,615 Grand Total $5,483,390 $82,727,966 $882,991 $11,532,858 $100,627,205 (a) (b) (c) (d) Line Base Commodity GRT Total 1 PFJ (509) $2,867,787 $11,100,179 $84,032 $14,051,999 2 R&E (503 & 504) $11,656,310 $63,776,514 $754,777 $76,187,601 3 EDP (506 & 507) $1,152,409 $7,851,273 $44,182 $9,047,864 4 HLF (510) $1,339,743 $0 $0 $1,339,743 5 $17,016,248 $82,727,966 $882,991 $100,627,205 Column D, Line 1 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 12 Column D, Line 2 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 10 Column D, Line 3 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 9 Column D, Line 4 = Exhibit (E-RDP-4), Schedule 1, Column 11, Line 11 47
Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 3 of 7 Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 3 of 7 Electric Historic Revenues Historic Test Year Ended December 31, 2011 Service Type CodeE Revenue Year Rep 2011 Sum of Charge Amt Subledger Id Parent Service ClasRevenue Class Code 101 102 103 104 105 106 107 108 109 Grand Total SC1 0200 $648,897,541 $492,898,614 $23,773,230 $0 $62,426,345 $114,377,227 $419,533 $51,060,222 $1,393,852,712 4512 $137,893,105 ($25) $4,847,747 $0 $14,573,678 $26,950,512 $30,609 $11,981,698 $196,277,324 SC1 Total $786,790,646 $492,898,590 $28,620,977 $0 $77,000,023 $141,327,739 $450,141 $63,041,921 $1,590,130,036 SC1C 0200 $7,914,693 $10,190,048 $279,543 $0 $1,187,091 $2,570,448 $22,139 $1,654,149 $23,818,111 4512 $5,842,683 $203,642 $0 $1,016,067 $2,202,556 $120 $1,449,655 $10,714,721 SC1C Total $13,757,376 $10,190,048 $483,185 $0 $2,203,158 $4,773,004 $22,259 $3,103,803 $34,532,832 SC2 0200 $570,874 $372,976 $24,459 $0 $58,726 $80,175 $418 $113,639 $1,221,268 0300 $35,645,616 $21,305,657 $413,248 $0 $3,390,897 $4,683,954 $7,337 $6,553,819 $72,000,529 0460 $111,634 $63,437 $1,911 $0 $10,683 $15,343 $123 $21,112 $224,242 1630 $143,783 $127,215 $0 $19,133 $25,940 $590 $40,675 $357,336 4512 $194,250 $6,690 $0 $18,209 $24,778 ($163) $34,246 $278,010 4532 $19,667,106 ($112) $148,446 $0 $2,033,443 $2,837,718 ($9,418) $3,850,519 $28,527,701 4552 $133,238 $1,101 $0 $14,301 $19,688 ($209) $26,584 $194,702 SC2 Total $56,466,500 $21,869,173 $595,854 $0 $5,545,392 $7,687,596 ($1,322) $10,640,594 $102,803,787 SC2D 0200 $211,037 $284,159 $10,763 $0 $44,057 $0 $0 $129,205 $679,222 0300 $71,092,167 $90,201,394 $1,260,671 ($7) $13,966,877 $630 ($528) $40,166,030 $22,415 $216,709,649 0460 $1,143,682 $1,396,936 $26,790 $0 $244,691 $0 $0 $662,304 $3,474,402 1630 $84,221 $171,845 $0 $14,201 $0 $0 $74,426 $344,693 4512 $156,725 $6,494 $0 $28,352 $0 $0 $99,319 $290,890 4532 $78,134,082 ($3,800) $1,044,151 $0 $17,389,601 ($101) ($750) $59,797,366 $20,957 $156,381,506 4552 $1,595,231 $28,682 $0 $355,210 $0 $0 $798,054 $2,777,178 SC2D Total $152,417,145 $92,050,534 $2,377,551 ($7) $32,042,989 $529 ($1,278) $101,726,705 $43,372 $380,657,540 SC3 0300 $24,220,758 $54,877,829 $707,650 $0 $7,282,366 $0 $0 $34,164,581 $83,517 $121,336,701 0460 $6,557,262 $14,313,027 $176,500 $0 $2,140,246 $0 $0 $10,028,081 $359,023 $33,574,139 4532 $109,262,474 $1,832,623 $0 $29,107,515 $0 $0 $142,035,748 $376,342 $282,614,702 4552 $16,849,292 $395,267 $0 $5,033,334 $0 $0 $25,531,142 $20,859 $47,829,893 SC3 Total $156,889,786 $69,190,856 $3,112,040 $0 $43,563,460 $0 $0 $211,759,552 $839,741 $485,355,435 SC3A 0300 $3,502,317 $14,007,896 $124,163 $89,801 $1,103,880 $2,161,423 $387,995 $21,377,473 0460 $10,703,545 $42,888,020 $315,830 $94,002 $2,925,758 $10,929,832 $810,886 $68,667,873 4532 $22,329,119 $594,687 $0 $8,985,605 $22,700,471 $2,299,100 $56,908,981 4552 $28,182,491 $625,956 $0 $17,131,022 $42,389,877 $844,494 $89,173,841 SC3A Total $64,717,472 $56,895,916 $1,660,635 $183,803 $30,146,265 $78,181,603 $4,342,474 $236,128,167 Grand Total $1,231,038,924 $743,095,116 $36,850,242 $183,795 $190,501,287 $153,788,868 $469,800 $468,454,179 $5,225,587 $2,829,607,798 (b)+(e)+(f)+(g)+(h)+(i) (a) (b) (c) (d) (e) (f) (g) (h) (i) (j) NYPA Hydro Interim Billing Error Total Line Base Recon Credits RDM Credits Adjustment Base Delivery Commodity GRT DCA CAC Total 1 SC1 $926,832,589 ($66,403,471) ($12,214,501) $0 $1,005,450,561 $492,898,590 $28,620,977 $141,327,739 $450,141 $1,602,344,537 2 SC1C $19,064,337 ($2,079,037) ($374,761) $0 $21,518,135 $10,190,048 $483,185 $4,773,004 $22,259 $34,907,593 3 SC2ND $72,652,486 $0 $0 $0 $72,652,486 $21,869,173 $595,854 $7,687,596 ($1,322) $102,803,787 4 SC2D $286,230,204 $0 $0 $17,599,396 $303,829,600 $92,050,534 $2,377,551 $529 ($1,278) $398,256,935 5 SC3 $413,052,539 $0 ($3,589,545) $0 $416,642,084 $69,190,856 $3,112,040 $0 $0 $488,944,980 6 SC3A $177,571,617 $0 ($5,442,774) $0 $183,014,391 $56,895,916 $1,660,635 $0 $0 $241,570,942 7 $1,895,403,773 ($68,482,508) ($21,621,581) $17,599,396 $2,003,107,257 $743,095,116 $36,850,242 $153,788,868 $469,800 $2,868,828,774 Column B, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 7, Line 7 Column C, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 4, Line 19 Column E, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 4, Line 7 Column F, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 8, Line 7 Column G, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 10, Line 7 Column H, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 5, Line 7 Column I, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 6, Line 7 Note: Includes SC4, SC7 and SC11/12 at their parent service class 48
Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 4 of 7 Streetlighting Number of Bills and Sales Historic Test Year Ended December 31, 2011 (a) (b) Service Type Code L Service Type Code L Revenue Year Reported 2011 Revenue Year Reported 2011 Sum of No of Bill Accts Sum of KWH Quantity Line Service Class Code Total Line Service Class Code Total 1 SC1 86,309 1 SC1 22,918,177 2 SC2 20,039 2 SC2 159,241,744 3 SC3 2,361 3 SC3 5,919,297 4 SC4 38,555 4 SC4 10,909,427 5 SC5 104 5 SC5 3,047,379 6 SC6 145 6 SC6 433,107 7 Grand Total 147,513 7 Grand Total 202,469,131 Column A, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 1, Line 17 Column B, Line 7 = Exhibit (E-RDP-4),, Column 1, Line 17 49
Exhibit (E-RDP-13) Workpapers to Exhibit (E-RDP-4) Schedule 1 Page 5 of 7 NYPA Program Number of Bills, Demand and Sales Historic Test Year Ended December 31, 2011 (a) Revenue Year Reported 2011 Revenue Year Reported 2011 (b) Sum of Total KWH Usage Sum of KW Quantity Line Parent Service Class Revenue Class Total Line Parent Service Class Revenue Class Co Total 1 SC3 0506 32,349,776 1 SC3 0506 90,133.4 2 SC3A 0507 140,175,359 2 SC3A 0507 214,627.0 3 Grand Total 172,525,135 3 Grand Total 304,760.4 Sum of Total KWH Usage Sum of KW Quantity Parent Service Class Revenue Class Total Parent Service Class Revenue Class Co Total 4 SC2D 0509 9,098,381 4 SC2D 0509 26,260.6 5 SC3 0509 146,856,916 5 SC3 0509 283,099.6 6 SC3A 0509 31,205,944 6 SC3A 0509 52,200.0 7 Grand Total 187,161,241 7 Grand Total 361,560.2 Sum of Total KWH Usage Sum of KW Quantity Parent Service Class Revenue Class Total Parent Service Class Revenue Class Co Total 8 SC3A 0510 0 8 SC3A 0510 577,562.4 9 SC3A Total 0 9 SC3A Total 577,562.4 10 Grand Total 0 10 Grand Total 577,562.4 (c) Sum of Total KWH UsagVoltage Level Code Parent Service Class Primary Secondary SubTransmissioTransmission Grand Total 11 SC3 225,087,700 12,730,193 145,814,514 587,967,504 971,599,911 12 SC3A 71,067,538 54,893,781 2,626,576,065 2,752,537,384 13 Grand Total 296,155,238 12,730,193 200,708,295 3,214,543,569 3,724,137,295 Sum of KW Quantity Voltage Level Code Parent Service Class Primary Secondary SubTransmissioTransmission Grand Total 14 SC3 391,715.0 41,440.0 258,450.0 1,194,295.0 1,885,900.0 15 SC3A 114,300.0 95,700.0 3,979,092.0 4,189,092.0 16 Grand Total 506,015.0 41,440.0 354,150.0 5,173,387.0 6,074,992.0 Column A, Line 3 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 9 Column A, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 12 Column A, Line 10 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 11 Column B, Line 3 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 9 Column B, Line 7 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 12 Column B, Line 10 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 11 Column C, Line 13 = Exhibit (E-RDP-4), Schedule 1, Column 2, Line 10 Column C, Line 16 = Exhibit (E-RDP-4), Schedule 1, Column 3, Line 10 50