(U 338-E) 2015 General Rate Case A.13-11-003 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
A.13-11-003 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 - 7-1 Deferred Income Tax Expense Summary 135 133 A - 7-2 Federal Deferred Income Tax Expense - Existing Vintages 143 141 A - 7-3 State Deferred Income T ax Expense - Existing Vintages 147 145 A - 7-4 Federal Deferred Income Tax Expense - Forecasted Vintages 151 149 A - 7-5 State Deferred Income Tax Expense - Forecasted Vintages 158 156 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 12 12 A - 11-1 Federal Depreciation Expense and Amortization Expense 164 162 A - 11-2 Federal Depreciation - Alternative Minimum Tax (AMT) 167 Adjustment 165 A - 11-3 Federal Depreciation - Alternative Minimum T ax (AMT) 170 Depreciation 168 A - 12-1 State Depreciation Expense and Amortization Expense 173 171 A - 12-2 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 - 13-1 Federal & Book Normalized Depreciation Expense - 182 Forecasted Vintages 180 A - 13-2 State and Nook Normalized Depreciation Expense - 197 Forecasted Vintages 195 A - 14-1 Ending Accumulated Deferred Income Tax Liability 212 210 A - 14-2 Pro Rata Weighted Average Accumulate d Deferred 217 Income Tax Liability 215 A - 14-3 ADIT Summary - Rate Base 220 218 A - 15-1 Reconciliation of Federal Book Basis Additions to T ax 223 Basis Additions 219 A - 15-2 Reconciliation of State Book Basis Additions to Tax Basis 236 234 Additions A - 16 Investment T ax Credit 251 249
A.13-11-003 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 253 251 A - 18 Federal T ax Depreciation Rates 254 252 A - 19 State/C A T ax Depreciation Rates 255 253 M aster Data Request - Responses and Support for MDR 16 A - 20-1 MDR -16 XVI.01 - Total Federal T ax Depreciation 256 254 A - 20-2 MDR -16 XVI.01 - Total State T ax Depreciation 257 255 A - 20-3 MDR -16 X V I.03 - T ax Cost of Removal (COR) 258 Deduction 256 A - 20-4 MDR -16 X V I.03 - Tax Repairs Deduction 259 257 A - 20-5 MDR -16 X V I.0 5a - Federal Deferred Tax 260 258 A - 20-6 MDR -16 X V I.0 5b - Investment T ax Credit (ITC ) 263 Summary 261 A - 20-7 MDR -16 X V I.0 5b - Investment T ax Credit (ITC ) Detail 264 by Year 262 A - 20-8 MDR -16 X V I.0 7a - Federal T ax Depreciation on Pre- 267 1981 Vintage 267 265 A - 20-9 MDR -16 X V I.0 7b - Book Depreciation on Existing 268 Assets Post 1980 Vintages 266 A - 20-10 MDR -16 X V I.0 8 a-b - Deferred Tax Information on 269 Historical Plant 267 A - 20-11 MDR -16 X V I.0 8c - Deferred Investment Tax Credit 270 268 A - 20-12 MDR -16 X V I.0 9 - Federal Book to Tax Adjustments 271 Summary 269 A - 20-13 MDR -16 X V I.09 - Federal Book to Tax Adjustments 272 Detail by Year 270 A - 20-14 MDR -16 X V I.1 0 - State/CA Tax Depreciation Rates 277 275 A - 20-15 MDR -16 XVI.11 - State Tax Depreciation on Recorded 278 Plant 276 A - 20-16 MDR -16 X V I.1 2 - Book Average Service Life 279 277 A - 20-17 MDR -16 X V I.0 9 - State Book to Tax Adjustments 280 Summary 278 A - 20-18 MDR -16 X V I.09 - State Book to Tax Adjustmets Detail 281 by Year 279 A - 21 Interest Deduction 29 29 A - 25 Federal Alternative Minimum Tax Computation (1 o f 2) 10 10 A - 25 California Alternative Minimum Tax Computation (2 o f 2) 11 11 B - 1 Summary of Other Taxes 286 284 B - 2 Federal Insurance Contributions Act Taxes 287 285 B - 3 Federal Unemployment Tax Act Taxes 288 286 B - 4 State Unemployment Insurance Taxes 289 287
A.13-11-003 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 290 288 B - 6 Miscellaneous Taxes 291 289 California Summary 356 356 Arizona Summary 357 357 Nevada Summary 358-360 358-360 New Mexico Summary 361-3 NA Washington D.C. Summary 364 361 Ad Valorem Tax Data (Calendar Years 2012-17) 365 362 Ad Valorem Tax Data (FY 2012-13 Recorded) 367 364 Ad Valorem Tax Data (FY 20 13-14) 368 365 Ad Valore m Tax Data (FY 2013-15) 369 366 Ad Valore m Tax Data (FY 2013-16) 370 367 Ad Valore m Tax Data (FY 2013-17) 371 368 Ad Valore m Tax Data (FY 2013-18) 372 369 California Notice of Unitary Assessed Value (2012) 373 370 California Property Tax Accrual (FY 2012-13) 374 371 California Notice of Unitary Assessed Value (2013) 375 372 California 2013 BOE Staff Indicator Workpapers 376-7 373-4 California Property Tax Accrual (FY 2013-14) 378 375
Workpaper Southern California Edison / 2015GRC A.13-11-003 1 SUMMARY OF TAXES (nominal $000) Table IV-10, SCE-10, Vol. 2 Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 Taxes On Income (Table A - 1) 623,258 418,020 418,632 507,171 517,446 565,459 2 Payroll and Other Taxes (Table B - 1) 72,584 71,721 71,895 70,744 73,064 75,627 3 Ad Valorem Taxes 193,352 210,466 225,858 243,546 275,442 304,873 4 Total Taxes 889,193 700,207 716,385 821,461 865,953 945,959 exp_it_incometax.xlsb Summ 4/8/2014
2 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A - 1 SUMMARY OF TAXES ON INCOME (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 Current Federal 2 Income Tax Expense/(Benefit) (Table A - 2) 37,756 (316,179) 229,668 456,893 436,842 466,347 3 Current California Corporation 4 Franchise Tax (Table A - 3A) 93,959 68,494 62,568 97,512 106,143 121,312 5 Current Other State 6 Income Tax (Table A - 3B) 2,219 1,617 1,477 298 324 370 7 Plant Related Deferred Tax 417,340 620,580 104,318 (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 38,436 10 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) 295 303 311 319 328 336 14 Federal Alternative Minimum Tax (Table A - 25, Page 1 of 2) 0 0 0 0 0 0 15 California Alternative Minimum Tax (Table A - 25, Page 2 of 2) 0 0 0 0 0 0 16 Total Taxes Based on Income 623,258 418,020 418,632 507,171 517,446 565,459 exp_it_incometax.xlsb Summ 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 3 TABLE A - 2 COMPUTATION OF CURRENT FEDERAL INCOME TAX EXPENSE (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 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 193,352 210,466 225,858 243,546 275,442 304,873 5 Other State Income Tax (Table A - 3B) 2,219 1,617 1,477 298 324 370 6 Prior Yr CA Franchise Tax (Table A - 25) 91,760 93,959 68,494 62,568 97,512 106,143 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 3,365,715 10 Federal Taxable Income/(Loss) 107,873 (903,369) 656,195 1,305,410 1,248,120 1,332,420 11 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) 229,668 456,893 436,842 466,347 exp_it_incometax.xlsb Summ 4/8/2014
4 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A - 3A COMPUTATION OF CURRENT CALIFORNIA FRANCHISE TAX EXPENSE (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 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 193,352 210,466 225,858 243,546 275,442 304,873 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) 1,100,110 801,958 732,569 1,103,080 1,200,709 1,372,307 9 Tax Rate 8.5409% 8.5409% 8.5409% 8.8400% 8.8400% 8.8400% 10 California Corporation Franchise Tax 93,959 68,494 62,568 97,512 106,143 121,312 exp_it_incometax.xlsb Summ 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 5 TABLE A - 3B COMPUTATION OF CURRENT OTHER STATE INCOME TAX EXPENSE (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 California Taxable Income (Table A - 3A) 1,100,110 801,958 732,569 1,103,080 1,200,709 1,372,307 2 Arizona Income Tax -- 3 0.1741% 1,915 1,396 1,275 4 0.0270% 298 324 370 5 New Mexico Income Tax -- 6 0.0276% 304 221 202 7 0.0000% 0 0 0 8 Total 2,219 1,617 1,477 298 324 370 exp_it_incometax.xlsb Summ 4/8/2014
6 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A - 4 FEDERAL SCHEDULE M ITEMS (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 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 93,693 102,864 107,598 103,264 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 332,351 356,287 403,028 458,186 456,414 447,978 7 Amortization of Land Rights 3,943 5,076 5,149 5,716 7,418 6,662 8 Repair Deduction 506,426 330,582 508,665 504,354 544,204 577,117 9 Capitalized Software 32,328 32,533 32,673 30,522 34,804 29,218 10 Interest 454,398 443,899 504,771 562,735 612,944 652,752 11 Accrued Vacation Pay (Table A - 10) 726 746 764 783 804 825 12 Leased Vehicles (20) (20) (20) (20) (21) (21) 13 ESOP Dividend Payments 20,191 22,915 20,483 18,309 16,365 14,628 14 Preferred Dividend Deduction 0 0 809 809 809 809 15 Section 199 Manufacturer's Deduction 0 0 22,077 20,969 22,389 18,697 16 Medicare D 4,463 0 0 0 0 0 17 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 7 TABLE A - 5 STATE SCHEDULE M ITEMS (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 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 93,693 102,864 107,598 103,264 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 332,351 356,287 403,028 458,186 456,414 447,978 7 Amortization of Land Rights 4,002 5,137 5,210 5,776 7,478 6,722 8 Repair Deduction 506,426 330,582 508,665 504,354 544,204 577,117 9 Capitalized Software 32,328 32,533 32,673 30,522 34,804 29,218 10 Interest 450,474 440,298 501,193 559,401 609,861 649,899 11 Accrued Vacation Pay (Table A - 10) 726 746 764 783 804 825 12 Leased Vehicles (20) (20) (20) (20) (21) (21) 13 ESOP Dividend Payments 20,191 22,915 20,483 18,309 16,365 14,628 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
8 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A - 6 UNIFORM CAPITALIZATION (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 Schedule M 2 AFUDC Debt 39,945 37,621 38,141 42,930 42,153 31,455 3 263(A) 115,760 43,097 55,552 59,934 65,445 71,809 4 Total California Schedule M 155,705 80,718 93,693 102,864 107,598 103,264 5 Adjustment for Federal Schedule M (3,964) 0 0 0 0 0 6 Total Federal Schedule M 151,741 80,718 93,693 102,864 107,598 103,264 7 Deferred Tax 8 AFUDC Debt 4,660 7,995 6,790 7,785 6,582 1,837 9 263(A) 71,382 28,411 33,272 34,047 35,368 36,599 10 Total Deferred Tax Expense/(Benefit) 76,042 36,406 40,062 41,832 41,950 38,436 11 Weighted Average Balance 10 AFUDC Debt 103,047 109,375 116,768 124,055 131,239 135,448 11 263(A) (156,796) (98,818) (68,891) (35,377) (918) 34,834 12 Total UNICAP Weighted Average Balance (Asset)/Liability (53,749) 10,557 47,877 88,678 130,321 170,282 exp_it_incometax.xlsb Summ 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 9 TABLE A - 8 CONTRIBUTIONS IN AID OF CONSTRUCTION (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 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 231,392 223,086 214,908 223,622 229,668 233,194 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
10 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A - 25 (Page 1 of 2) FEDERAL ALTERNATIVE MINIMUM TAX COMPUTATION (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 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 1,336,147 10 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) 124,642 258,467 250,408 267,229 12 Regular Tax Liability (Table A - 2) 37,756 (316,179) 229,668 456,893 436,842 466,347 13 Federal Alternative Minimum Tax 0 0 0 0 0 0 exp_it_incometax.xlsb Summ 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 11 TABLE A - 25 (Page 2 of 2) CALIFORNIA ALTERNATIVE MINIMUM TAX COMPUTATION (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 California Taxable Income (Loss) 2 before NOL (Table A - 2) 1,100,110 801,958 732,569 1,103,080 1,200,709 1,372,307 3 Adjustments: 4 Depreciation - Tangible 5 Personal Property-Post 1986 (119,689) 175,857 192,671 194,799 205,902 215,771 6 Basis Adjustment - (Gain)/Loss 7 Pre-Adjustment AMT Income 980,421 977,814 925,240 1,297,879 1,406,612 1,588,078 8 CA Apportionment Factor 96.6165% 96.6165% 96.6165% 100.0000% 100.0000% 100.0000% 9 CA Apportioned Income 947,248 944,730 893,935 1,297,879 1,406,612 1,588,078 10 ACE Adjustment at 75% (Attached schedule) 11 Alternative Minimum Taxable Income 947,248 944,730 893,935 1,297,879 1,406,612 1,588,078 12 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 93,540 105,607 14 Regular Tax Liability (Table A - 3A) 93,959 68,494 62,568 97,512 106,143 121,312 15 California Alternative Minimum Tax 0 0 0 0 0 0 exp_it_incometax.xlsb Summ 4/8/2014
12 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A - 10 ACCRUED VACATION PAY (nominal $000) Recorded 2012 2013 2014 Estimated 2015 2016 2017 1 SCHEDULE M (726) (746) (764) (783) (804) (825) 2 TAX RATE 40.683% 40.683% 40.683% 40.764% 40.764% 40.764% 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 13 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
14 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 72-403 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 2011-43, 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 15 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 2012. 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
16 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 2009 24,372 2009 (6,674) 2010 (678) 2010 (14) 2010 23,434 2010 (5,552) 2011 4,422 2011 (17) 2011 19,481 2011 (3,825) 2012 3,506 2012 (20) 2012 16,497 2012 (3,099) 2,904 (77) 83,784 (19,150) 4 4 4 4 Average 726 Average (19) Average 20,946 Average (4,788) Business Meals SCE Percentage 94.148% 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 2013 17,352 Average (4,116) Labor Escalator 1.0279 Non-labor Escalator 1.0141 Dividend Rate for 2013 1.321 Non-labor Escalator 1.0141 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 2014 15,267 Average (4,116) Labor Escalator 1.0522 Non-labor Escalator 1.0346 Dividend Rate for 2014 1.342 Non-labor Escalator 1.0346 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 2015 13,434 Average (4,116) Labor Escalator 1.0788 Non-labor Escalator 1.0576 Dividend Rate for 2015 1.363 Non-labor Escalator 1.0576 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 2016 11,820 Average (4,116) Labor Escalator 1.1075 Non-labor Escalator 1.0847 Dividend Rate for 2016 1.385 Non-labor Escalator 1.0847 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 2017 10,400 Average (4,116) Labor Escalator 1.1369 Non-labor Escalator 1.1107 Dividend Rate for 2017 1.407 Non-labor Escalator 1.1107 Schedule M 825 Schedule M (21) Schedule M 14,628 Schedule M (4,572) exp_it_incometax.xlsb SchM Detail 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 17 2015 GRC COMPUTATION OF EST 199 DEDUCTIONS Income/(Deduction) Section 199-2012 Tax Return 2013 2014 2015 2016 2017 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% 135,227 146,901 140,464 141,961 141,732 706,285 6 Pre-Tax Book Income o 40.746% 228,215 247,918 237,054 239,580 239,194 1,191,961 7 SONGS 2 - Annual Book Deprec - 8 SONGS 3 - Annual Book Deprec - 9 Other Gen - Annual Book Deprec 118,923 131,897 112,306 116,252 119,040 598,419 10 347,138 379,815 349,360 355,833 358,234 1,790,380 11 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 55,994 245,302 232,987 248,771 207,749 990,803 16 199 Rate 9% 9% 9% 9% 9% 17 Preliminary 199 (Deduction) 5,039 22,077 20,969 22,389 18,697 18 Fed Taxable Inc/(loss) bf 199 (Deduction) (903,369) 678,272 1,326,379 1,270,509 1,351,117 19 Lower of Line 15 or 18 (903,369) 245,302 232,987 248,771 207,749 20 199 Rate 9% 9% 9% 9% 9% 21 199 (Deduction) (22,077) (20,969) (22,389) (18,697) (84,133) /-----------------------------------------------To TABLE A-4--------------------------------------------------------------\ exp_it_incometax.xlsb Section 199 GRC Calc 4/8/2014
18 Workpaper Southern California Edison / 2015GRC A.13-11-003 Deferred Taxes on AFUDC Debt AFUDC Debt Total 2012 2013 2014 2015 2016 2017 39,945,322 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-6----------------------------------------------\ exp_it_incometax.xlsb AFUDC 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 19 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) 2012 2013 2014 2015 2016 2017 (123,952,078) (92,778,520) (86,115,948) (90,561,913) (90,946,071) (89,765,641) 239,711,966 135,875,904 141,668,263 150,495,765 156,391,453 161,575,099 115,759,888 43,097,384 55,552,315 59,933,852 65,445,382 71,809,458 /------------------------------------------------------To TABLE A-6--------------------------------------------------\ (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
20 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Interest Capitalization Schedule M Calculation Estimated 2013 2014 2015 2016 2017 Total Company AFUDC 122,265,478 116,282,365 115,590,917 100,531,837 102,391,415 Capitalization Rate 7.234837% 7.413147% 7.007296% 6.068649% 6.262183% 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 21 263A Adjustments Mixed Service Costs - 263(A) Adjustment 2012 2013 2014 2015 2016 2017 Capitalized A&G 128,083 131,144 135,456 140,801 144,709 148,664 Capitalized P&B 207,471 208,546 218,714 235,438 246,270 255,274 Capitalized 263(A) 335,554 339,690 354,171 376,239 390,979 403,938 Allocated Percentage to Inventory 71.438% 40.000% 40.000000% 40.000% 40.000000% 40.000000% 263(A) Deduction - California 239,712 135,876 141,668 150,496 156,391 161,575 Adjustment of 263(A) for Federal (3,964) 0 0 0 0 0 263(A) Deduction - Federal 235,748 135,876 141,668 150,496 156,391 161,575 UNICAP ADJ exp_it_incometax.xlsb 4/8/2014
22 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Forecasted Repair Deductions GENERATION Numerator (Qualified WOs) Actual Vintage WOType RepairsDeduction Cap Adds Ratios 2010 Generation $ 26,960,016 $ 86,187,527 0.312806464 2011 Generation $ 35,275,181 $ 117,817,670 0.299404843 2012 Generation $ 25,129,799 $ 67,735,308 0.370999998 GEN TOTAL $ 87,364,996 $ 271,740,505 0.321501558 Average GENRatioAVG 0.321501558 TRANSMISSION & DISTRIBUTION Numerator (Qualified WOs) Actual Vintage WOType RepairsDeduction Cap Adds Ratios 2010 T $ 8,765,135 $ 38,850,597 0.225611336 2010 D $ 242,352,341 $ 1,062,972,781 0.227994870 2010 S $ 39,764,239 $ 367,770,317 0.108122481 2011 T $ 21,988,033 $ 646,599,364 0.034005652 2011 D $ 385,210,414 $ 1,513,075,475 0.254587706 2011 S $ 31,912,794 $ 405,237,856 0.078750772 2012 T $ 22,089,131 $ 249,264,693 0.088617167 2012 D $ 405,276,416 $ 1,394,307,615 0.290664995 2012 S $ 30,159,838 $ 411,745,600 0.073248720 T&D TOTAL $ 1,187,518,341 $ 6,089,824,298 0.195000427 Average TRatioAVG 0.116078052 Average DRatioAVG 0.257749190 Average SRatioAVG 0.086707324 GRC 2015 Forecasted Repair Deductions 2013 2017 Year Generation T&D Total 2012 25,129,799 457,525,385 482,655,184 2013 38,161,000 292,420,000 330,581,000 2014 27,427,000 481,238,000 508,665,000 2015 22,238,000 482,117,000 504,355,000 2016 13,133,000 531,070,000 544,203,000 2017 52,359,000 524,759,000 577,118,000 Generation Transmission & Distribution Year Cap Adds Repairs Deduction Year Cap Adds Repairs Deduction Repairs Ded $ 337,127,000 38,161,000 Repairs Ded $ 1,415,252,576 292,420,000 2013 Repairs $ 38,161,000 2013 Repairs (net) $ 292,420,000 Repairs Ded $ 155,551,000 27,427,000 Repairs Ded $ 2,669,473,325 481,238,000 2014 Repairs $ 27,427,000 2014 Repairs $ 481,238,000 Repairs Ded $ 136,805,000 22,238,000 Repairs Ded $ 2,312,339,534 482,117,000 2015 Repairs $ 22,238,000 2015 Repairs $ 482,117,000 Repairs Ded $ 80,227,000 13,133,000 Repairs Ded $ 2,567,460,012 531,070,000 2016 Repairs $ 13,133,000 2016 Repairs $ 531,070,000 Repairs Ded $ 201,376,000 52,359,000 Repairs Ded $ 2,507,769,696 524,759,000 2017 Repairs $ 52,359,000 2017 Repairs $ 524,759,000 Repairs Deduction exp_it_incometax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 23 Accrued Vacation Pay Schedule M - Inc/(Ded) 2009 4,345,602 2010 677,786 2011 (4,421,739) 2012 (3,506,163) (2,904,514) 4 AVERAGE SCHEDULE M (726,129) 2011 2012 2013 2014 2015 2016 2017 SCHEDULE M (726,129) (746,381) (763,997) (783,362) (804,166) (825,500) TAX RATE 40.683% 40.683% 40.683% 40.764% 40.764% 40.764% DEFERRED TAX (EXPENSE)/BENEFIT (295,411) (303,650) (310,817) (319,330) (327,810) (336,507) /-------------------------------------------------------------To TABLE A-1----------------------------------------\ 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 102.789 105.215 107.882 110.747 113.685 Vacation Accrual exp_it_incometax.xlsb 4/8/2014
24 Workpaper Southern California Edison / 2015GRC A.13-11-003 ESOP DEDUCTION ANNUAL DIVIDEND DIV PMT SHARES ESOP Deduction DEDUCTIONS RATE INC/(DECR) INC/(DECR) AVG # SHARES 2009 30,220,885 $ 1.240 24,371,681 2010 29,526,775 $ 1.260 1.613% -3.848% 23,433,948 2011 24,935,896 $ 1.280 1.587% -16.868% 19,481,169 2012 21,446,040 $ 1.300 1.563% -15.318% 16,496,954 4.763% -36.034% 83,783,752 3 3 4 1.588% -12.011% AVERAGE ESOP AS ADJUSTED 20,945,938 PERCENTAGE BELONGING TO SCE EMPLOYEES AT 12/31/12 (SCE SHARES/TOTAL SHARES) 14,429,682 15,326,576 94.148% 19,720,206 ESOP FOR 2012 21,446,040 94.148% 20,191,043 To TABLE A-4 ESOP FOR 2013 17,351,557 DIVIDEND RATE FOR 2013 $ 1.321 DIVIDEND RATE FOR 2012 $ 1.300 22,915,132 ESOP FOR 2014 15,267,412 PROJECTED DIVIDEND RATE FOR 2014 $ 1.342 DIVIDEND RATE FOR 2013 $ 1.321 20,482,828 ESOP FOR 2015 13,433,601 PROJECTED DIVIDEND RATE FOR 2015 $ 1.363 DIVIDEND RATE FOR 2014 $ 1.342 18,308,699 ESOP FOR 2016 11,820,053 PROJECTED DIVIDEND RATE FOR 2016 $ 1.385 DIVIDEND RATE FOR 2015 $ 1.363 16,365,340 ESOP FOR 2017 10,400,313 PROJECTED DIVIDEND RATE FOR 2017 $ 1.407 DIVIDEND RATE FOR 2016 $ 1.385 14,628,258 ESOP exp_it_incometax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 25 Business Meals - SAP Report 2009 2010 2011 2012 TOTAL NON-GRC MFAE Meals-Full (company events/holiday party) - empl reimb 267,943.49 240,953 219,584.67 236,773.64 965,254.82 965,254.82 MFAV Meals-Full (company events/holiday party) - VISA 356,011.90 383,959.75 709,874.61 686,529.39 2,136,375.65 2,136,375.65 MFBE Meals-Full (Office snacks/not meals) - empl reimb 105,339.37 127,548.43 134,190.74 109,840.44 476,918.98 MFBV Meals-Full (Office snacks/not meals) - VISA 45,122.17 95,785.65 178,915.63 209,473.23 529,296.68 MFCE Meals-Full (O.T./weekend work) - empl reimb 62,502.96 77,629.16 78,342.59 54,318.52 272,793.23 MFCV Meals-Full (O.T./weekend work) - VISA 8,052.75 20,319.78 8,170.67 5,951.84 42,495.04 MPAE Meals-Partial (business/office meetings) - empl reimb 1,192,783.29 1,450,206.99 1,302,760.15 849,073.66 4,794,824.09 MPAV Meals-Partial (business/office meetings) - VISA 3,917,654.65 4,889,018.02 3,968,175.33 2,965,075.43 15,739,923.43 MPBE Meals-Partial (business travel/seminars) - empl reimb 1,075,088.65 1,124,183.49 1,119,758.66 813,323.28 4,132,354.08 MPBV Meals-Partial (business travel/seminars) - VISA 49,361.15 62,786.51 111,836.18 67,428.13 291,411.97 MPCE Meals-Partial (Client/Vendor/Customer) - empl reimb 160,688.89 159,189.38 132,602.43 82,805.13 535,285.83 MPCV Meals-Partial (Client/Vendor/Customer) - VISA 3,966.70 9,619.57 61,430.44 257,845.26 332,861.97 REPE Representation & Entertainment - emp reimb 24,432.71 12,863.27 7,788.19 8,803.38 53,887.55 53,888 REPV Representation & Entertainment - VISA 38,878.53 158,401.41 944,309.85 131,463.50 1,273,053.29 1,273,053.29 7,307,827.21 8,812,464.43 8,977,740.14 6,478,704.83 31,576,736.61 4,428,571.31 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
26 Workpaper Southern California Edison / 2015GRC A.13-11-003 Business Meals Income/(Expense) 2009 Tax Return Sch M 6,673,686.52 2010 Tax Return Sch M 5,552,032.00 2011 Tax Return Sch M 3,824,922.50 2012 Tax Return Sch M 3,099,216.00 Schedule M for Non-deductible Meals 19,149,857.02 Average Per Year 4,787,464.26 % Attributable to Entertainment 14.02% Excludable Portion 671,431.86 Average Sch M for GRC 4,116,032.40 2012 Tax Return Sch M 3,099,216.00 Amount attributable to entertainment at 14.02% (434,658.57) 2012 Sch M - Business Meals 2,664,557.43 To TABLE A-4 Average Sch M for GRC 4,116,032.40 Non-Labor Escation for 2013 101.41% 2013 Sch M - Business Meals 4,174,191.93 To TABLE A-4 Average Sch M for GRC 4,116,032.40 Non-Labor Escation for 2014 103.46% 2014 Sch M - Business Meals 4,258,323.63 To TABLE A-4 Average Sch M for GRC 4,116,032.40 Non-Labor Escation for 2015 105.76% 2015 Sch M - Business Meals 4,353,115.86 To TABLE A-4 Average Sch M for GRC 4,116,032.40 Non-Labor Escation for 2016 108.47% 2016 Sch M - Business Meals 4,464,578.02 To TABLE A-4 Average Sch M for GRC 4,116,032.40 Non-Labor Escation for 2017 111.07% 2017 Sch M - Business Meals 4,571,800.66 To TABLE A-4 M&E exp_it_incometax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 27 Southern California Edison Effective State Tax Rates & Composite Tax Rate REGULAR TAX 2015 Statutory Apportionment Ratemaking State Tax Rate Factor Tax Rates California 8.8400% 1.000000 8.8400% Arizona 6.0000% 0.004496 0.0270% New Mexico 6.9000% - 0.0000% Total States 8.8670% Federal Statutory Rate 35.0000% 35.0000% Federal Benefit of State Taxes (8.8670% x 35%) -3.1034% Total Composite Tax Rate - 2015 40.7636% or 40.764% ALTERNATIVE MINIMUM TAX 2012 2013 2014 2015 2016 2017 Alternative Minimum Tax Rate 20.00% 20.00% 20.00% 20.00% 20.00% 20.00% exp_it_incometax.xlsb TaxRate 4/8/2014
28 Workpaper Southern California Edison / 2015GRC A.13-11-003 Apportionment Gross Gross Receipts Adjusted Receipts 2011 TR Adjustments* Sales Factor California 10,487,838,913-10,487,838,913 100.0000% New Mexico - - 0.0000% Arizona - - 0.0000% D.C. - - 0.0000% Nevada - - 0.0000% Other - - - 0.0000% Everywhere 10,487,838,913-10,487,838,913 100.0000% AZ Enhanced Sales Factor 90% 0.0000% Wages Adjusted Wages 2011 TR Adjustments Wages Factor California 1,901,103,345 1,901,103,345 96.6682% New Mexico - - 0.0000% Arizona 61,984,190 61,984,190 3.1518% D.C. 206,012 206,012 0.0105% Nevada 2,457,981 2,457,981 0.1250% Other 875,315 875,315 0.0445% Everywhere 1,966,626,843-1,966,626,843 100.0000% AZ Enhanced P/R Factor 5% 0.1576% Property Adjusted Property 2011 TR Adjustments Property Factor California 31,935,442,717 31,935,442,717 92.9268% New Mexico - - 0.0000% Arizona 2,006,805,106 2,006,805,106 5.8395% D.C. 467,473 467,473 0.0014% Nevada 97,865,243 97,865,243 0.2848% Other 325,662,902 325,662,902 0.9476% Everywhere 34,366,243,441-34,366,243,441 100.0000% AZ Enhanced Prop Factor 5% 0.2920% Apportionment Factors California (Single-Sales Factor) 100.0000% New Mexico 0.0000% Arizona (Enhanced Sales Factor) 0.4496% * 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). 2011 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 29 Southern California Edison TABLE A-21 Interest Deduction 2012 2013 2014 2015 2016 2017 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 454,398 443,899 504,771 562,735 612,944 652,752 /--------------------------------------To TABLE A-4----------------------------------------------------\ 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 450,474 440,298 501,193 559,401 609,861 649,899 /-----------------------------------------To TABLE A-5----------------------------------------------------\ 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% 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% 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 1.68815 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
30 Workpaper Southern California Edison / 2015GRC A.13-11-003 2015 GRC - CIAC LEAD Income / (Deduct) 2012 2013 2014 2015 2016 2017 Other Operating Revenue Cumulative ITCC Collected End of Year 465,945,793 479,063,020 500,351,941 522,114,763 544,434,825 567,290,933 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 463,834,488 476,951,715 498,240,636 520,003,458 542,323,520 565,179,628 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-8---------------------------------------------------------------\ 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 419,351,441 474,558,962 531,306,332 589,743,456 649,925,381 711,941,436 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 407,338,637 420,455,864 441,744,785 463,507,607 485,827,669 508,683,777 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-8---------------------------------------------------------------\ Accumulated Deferred Income Tax Deferred Tax at End of Year 228,144,447 211,927,370 221,484,411 228,335,956 232,606,165 234,491,637 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-1---------------------------------------------------------------\ CIAC Lead exp_it_incometax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 31 2011 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 1987 15,312,360.22-15,312,360.22 60.050% 9,195,072.31 1.00000 9,195,072.31-0.86974 13,317,717.04 1988 8,156,577.01-8,156,577.01 66.000% 5,383,340.83 1.00000 5,383,340.83-0.84605 6,900,889.17 1989 4,267,436.17-4,267,436.17 66.000% 2,816,507.87 1.00000 2,816,507.87-0.82237 3,509,402.17 1990 21,882,148.71-21,882,148.71 66.000% 14,442,218.15 1.00000 14,442,218.15-0.79868 17,476,911.68 1991 6,877,328.61-6,877,328.61 66.000% 4,539,036.88 1.00000 4,539,036.88-0.77500 5,329,924.41 56,495,850.72-56,495,850.72 36,376,176.04 36,376,176.04-46,534,844.46 1992 7,391,984.59-7,391,984.59 59.862% 4,424,989.82 0.97769 4,326,268.29 98,721.52-1993 4,643,296.53-4,643,296.53 58.955% 2,737,455.47 0.93308 2,554,264.95 183,190.52-1994 7,855,381.14-7,855,381.14 58.955% 4,631,139.95 0.88846 4,114,582.60 516,557.35-1995 6,787,612.24 398,552.00 6,389,060.24 58.955% 4,001,636.80 0.84385 3,376,781.21 624,855.59-1996 8,718,238.14 547,091.00 8,171,147.14 58.955% 5,139,837.30 0.79923 4,107,912.16 1,031,925.13-1997 9,608,457.93 523,344.25 9,085,113.68 59.449% 5,712,132.15 0.75462 4,310,489.17 1,401,642.99-1998 10,607,947.12 174,865.93 10,433,081.19 59.449% 6,306,318.48 0.71000 4,477,486.12 1,828,832.36-1999 15,468,834.44 294,140.51 15,174,693.93 59.449% 9,196,067.39 0.66539 6,118,971.28 3,077,096.11-2000 19,086,846.17 33,647.65 19,053,198.52 59.449% 11,346,939.18 0.62077 7,043,839.43 4,303,099.75-2001 24,422,396.68-24,422,396.68 59.449% 14,518,870.60 0.61135 8,876,111.54 5,642,759.06-2002A 12,274,969.85 33,088.53 12,241,881.32 59.449% 7,297,346.83 0.67208 4,904,400.85 2,392,945.97-2002B 11,530,253.91-11,530,253.91 59.449% 6,854,620.65 0.67208 4,606,853.44 2,247,767.20-2003A 10,308,374.38-10,308,374.38 59.630% 6,146,883.64 0.64085 3,939,230.38 2,207,653.26-2003B 12,967,025.85-12,967,025.85 59.630% 7,732,237.51 0.74347 5,748,686.62 1,983,550.89-2004 24,440,636.03 8,099.14 24,432,536.89 59.630% 14,573,951.26 0.72116 10,510,150.69 4,063,800.57-2005 43,060,708.11 128,125.17 42,932,582.94 59.630% 25,677,100.25 0.69857 17,937,251.92 7,739,848.33-2006 58,395,306.51 (29,649.11) 58,424,955.62 59.854% 34,951,926.76 0.34821 12,170,610.42 22,781,316.34-2007 56,721,732.24-56,721,732.24 59.854% 33,950,225.61 0.29536 10,027,538.64 23,922,686.98-2008A 9,211,314.39-9,211,314.39 59.854% 5,513,340.11 0.61912 3,413,419.13 2,099,920.98-2008B 12,018,453.11-12,018,453.11 59.854% 7,193,524.92 0.61912 4,453,655.15 2,739,869.77-2009 13,181,952.62-13,181,952.62 59.330% 7,820,852.49 0.58823 4,600,460.06 3,220,392.43-2010A 2,394,045.91-2,394,045.91 59.330% 1,420,387.44 1.00000 1,420,387.44 - - 2010B 6,467,928.17-6,467,928.17 59.330% 3,837,421.78 0.55485 2,129,193.48 1,708,228.31-2011 8,416,445.37-8,416,445.37 59.330% 4,993,477.04 1.00000 4,993,477.04 - - 395,980,141.43 2,111,305.07 393,868,836.36 235,978,683.44 140,162,022.03 95,816,661.41-452,475,992.15 2,111,305.07 450,364,687.08 272,354,859.48 176,538,198.07 95,816,661.41 46,534,844.46 ITCC Details exp_it_incometax.xlsb 4/8/2014
32 Workpaper Southern California Edison / 2015GRC A.13-11-003 2012 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 1987 15,312,360.22-15,312,360.22 60.050% 9,195,072.31 1.00000 9,195,072.31-0.89342 13,680,379.43 1988 8,156,577.01-8,156,577.01 66.000% 5,383,340.83 1.00000 5,383,340.83-0.86974 7,094,071.92 1989 4,267,436.17-4,267,436.17 66.000% 2,816,507.87 1.00000 2,816,507.87-0.84605 3,610,473.37 1990 21,882,148.71-21,882,148.71 66.000% 14,442,218.15 1.00000 14,442,218.15-0.82237 17,995,174.86 1991 6,877,328.61-6,877,328.61 66.000% 4,539,036.88 1.00000 4,539,036.88-0.79868 5,492,809.06 56,495,850.72-56,495,850.72 36,376,176.04 36,376,176.04-47,872,908.64 1992 7,391,984.59-7,391,984.59 59.862% 4,424,989.82 1.00000 4,424,989.82 - - 1993 4,643,296.53-4,643,296.53 58.955% 2,737,455.47 0.97769 2,676,382.84 61,072.63-1994 7,855,381.14-7,855,381.14 58.955% 4,631,139.95 0.93308 4,321,224.07 309,915.89-1995 6,787,612.24 398,552.00 6,389,060.24 58.955% 4,001,636.80 0.88846 3,555,294.23 446,342.57-1996 8,718,238.14 547,091.00 8,171,147.14 58.955% 5,139,837.30 0.84385 4,337,251.70 802,585.59-1997 9,608,457.93 523,344.25 9,085,113.68 59.449% 5,712,132.15 0.79923 4,565,307.38 1,146,824.77-1998 10,612,080.12 174,865.93 10,437,214.19 59.449% 6,308,775.51 0.75462 4,760,728.18 1,548,047.33-1999 15,442,129.62 294,140.51 15,147,989.11 59.449% 9,180,191.64 0.71000 6,517,936.06 2,662,255.57-2000 19,044,913.53 33,647.65 19,011,265.88 59.449% 11,322,010.64 0.66539 7,533,552.66 3,788,457.98-2001 24,375,318.91-24,375,318.91 59.449% 14,490,883.34 0.65225 9,451,678.66 5,039,204.68-2002A 12,217,142.19 33,088.53 12,184,053.66 59.449% 7,262,968.86 0.70331 5,108,133.16 2,154,835.71-2002B 11,472,426.24-11,472,426.24 59.449% 6,820,242.68 0.70331 4,796,758.52 2,023,484.16-2003A 10,239,000.69-10,239,000.69 59.630% 6,105,516.11 0.67208 4,103,383.06 2,002,133.05-2003B 12,897,652.15-12,897,652.15 59.630% 7,690,869.98 0.76577 5,889,437.50 1,801,432.47-2004 24,354,979.77 8,099.14 24,346,880.63 59.630% 14,522,874.44 0.74347 10,797,248.84 3,725,625.59-2005 42,558,974.83 128,125.17 42,430,849.66 59.630% 25,377,916.69 0.72118 18,302,045.96 7,075,870.73-2006 57,600,225.16 (29,649.11) 57,629,874.27 59.854% 34,476,038.77 0.39709 13,690,090.23 20,785,948.53-2007 56,638,660.46-56,638,660.46 59.854% 33,900,503.83 0.34821 11,804,494.44 22,096,009.39-2008A 8,818,985.46-8,818,985.46 59.854% 5,278,515.56 0.64768 3,418,788.96 1,859,726.60-2008B 12,179,091.45-12,179,091.45 59.854% 7,289,673.40 0.64768 4,721,375.67 2,568,297.73-2009 13,161,782.56-13,161,782.56 59.330% 7,808,885.59 0.61912 4,834,598.20 2,974,287.39-2010A 2,212,698.13-2,212,698.13 59.330% 1,312,793.80 1.00000 1,312,793.80 - - 2010B 5,965,612.74-5,965,612.74 59.330% 3,539,398.04 0.58823 2,081,980.11 1,457,417.93-2011 7,868,115.26-7,868,115.26 59.330% 4,668,152.78 1.00000 4,668,152.78 - - 2012 16,785,182.18-16,785,182.18 59.330% 9,958,648.59 0.51875 5,166,048.95 4,792,599.63-409,449,942.02 2,111,305.07 407,338,636.95 243,962,051.72 152,839,675.77 91,122,375.95-465,945,792.74 2,111,305.07 463,834,487.67 280,338,227.76 189,215,851.81 91,122,375.95 47,872,908.64 ITCC Details exp_it_incometax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 33 2013 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 1987 15,312,360.22-15,312,360.22 60.050% 9,195,072.31 1.00000 9,195,072.31-0.91710 14,043,041.83 1988 8,156,577.01-8,156,577.01 66.000% 5,383,340.83 1.00000 5,383,340.83-0.89342 7,287,254.66 1989 4,267,436.17-4,267,436.17 66.000% 2,816,507.87 1.00000 2,816,507.87-0.86974 3,711,544.57 1990 21,882,148.71-21,882,148.71 66.000% 14,442,218.15 1.00000 14,442,218.15-0.84605 18,513,438.04 1991 6,877,328.61-6,877,328.61 66.000% 4,539,036.88 1.00000 4,539,036.88-0.82237 5,655,693.71 56,495,850.72-56,495,850.72 36,376,176.04 36,376,176.04-49,210,972.81 1992 7,391,984.59-7,391,984.59 59.862% 4,424,989.82 1.00000 4,424,989.82 - - 1993 4,643,296.53-4,643,296.53 58.955% 2,737,455.47 1.00000 2,737,455.47 - - 1994 7,855,381.14-7,855,381.14 58.955% 4,631,139.95 0.97769 4,527,819.22 103,320.73-1995 6,787,612.24 398,552.00 6,389,060.24 58.955% 4,001,636.80 0.93308 3,733,847.26 267,789.53-1996 8,718,238.14 547,091.00 8,171,147.14 58.955% 5,139,837.30 0.88846 4,566,539.84 573,297.45-1997 9,608,457.93 523,344.25 9,085,113.68 59.449% 5,712,132.15 0.84385 4,820,182.72 891,949.44-1998 10,612,080.12 174,865.93 10,437,214.19 59.449% 6,308,775.51 0.79923 5,042,162.65 1,266,612.86-1999 15,442,129.62 294,140.51 15,147,989.11 59.449% 9,180,191.64 0.75462 6,927,556.21 2,252,635.42-2000 19,044,913.53 33,647.65 19,011,265.88 59.449% 11,322,010.64 0.71000 8,038,627.56 3,283,383.09-2001 24,375,318.91-24,375,318.91 59.449% 14,490,883.34 0.69315 10,044,355.79 4,446,527.55-2002A 12,217,142.19 33,088.53 12,184,053.66 59.449% 7,262,968.86 0.73454 5,334,933.88 1,928,034.98-2002B 11,472,426.24-11,472,426.24 59.449% 6,820,242.68 0.73454 5,009,734.23 1,810,508.44-2003A 10,239,000.69-10,239,000.69 59.630% 6,105,516.11 0.70331 4,294,082.75 1,811,433.36-2003B 12,897,652.15-12,897,652.15 59.630% 7,690,869.98 0.78808 6,061,020.81 1,629,849.17-2004 24,354,979.77 8,099.14 24,346,880.63 59.630% 14,522,874.44 0.76577 11,121,181.56 3,401,692.88-2005 42,558,974.83 128,125.17 42,430,849.66 59.630% 25,377,916.69 0.74347 18,867,592.83 6,510,323.86-2006 57,600,225.16 (29,649.11) 57,629,874.27 59.854% 34,476,038.77 0.44231 15,249,096.71 19,226,942.06-2007 56,638,660.46-56,638,660.46 59.854% 33,900,503.83 0.39709 13,461,551.07 20,438,952.77-2008A 8,818,985.46-8,818,985.46 59.854% 5,278,515.56 0.67411 3,558,273.73 1,720,241.83-2008B 12,179,091.45-12,179,091.45 59.854% 7,289,673.40 0.67411 4,914,005.28 2,375,668.11-2009 13,161,782.56-13,161,782.56 59.330% 7,808,885.59 0.64768 5,057,659.02 2,751,226.57-2010A 2,212,698.13-2,212,698.13 59.330% 1,312,793.80 1.00000 1,312,793.80 - - 2010B 5,965,612.74-5,965,612.74 59.330% 3,539,398.04 0.61912 2,191,312.11 1,348,085.92-2011 7,868,115.26-7,868,115.26 59.330% 4,668,152.78 1.00000 4,668,152.78 - - 2012 16,785,182.18-16,785,182.18 59.317% 9,956,516.87 0.55485 5,524,373.38 4,432,143.48-2013 13,117,227.04-13,117,227.04 59.317% 7,780,784.92 0.51875 4,036,282.18 3,744,502.74-422,567,169.06 2,111,305.07 420,455,863.99 251,740,704.92 165,525,582.67 86,215,122.25-479,063,019.78 2,111,305.07 476,951,714.71 288,116,880.96 201,901,758.71 86,215,122.25 49,210,972.81 ITCC Details exp_it_incometax.xlsb 4/8/2014
34 Workpaper Southern California Edison / 2015GRC A.13-11-003 2014 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 1987 15,312,360.22-15,312,360.22 60.050% 9,195,072.31 1.00000 9,195,072.31-0.94079 14,405,704.23 1988 8,156,577.01-8,156,577.01 66.000% 5,383,340.83 1.00000 5,383,340.83-0.91710 7,480,437.41 1989 4,267,436.17-4,267,436.17 66.000% 2,816,507.87 1.00000 2,816,507.87-0.89342 3,812,615.77 1990 21,882,148.71-21,882,148.71 66.000% 14,442,218.15 1.00000 14,442,218.15-0.86974 19,031,701.22 1991 6,877,328.61-6,877,328.61 66.000% 4,539,036.88 1.00000 4,539,036.88-0.84605 5,818,578.37 56,495,850.72-56,495,850.72 36,376,176.04 36,376,176.04-50,549,036.99 1992 7,391,984.59-7,391,984.59 59.862% 4,424,989.82 1.00000 4,424,989.82 - - 1993 4,643,296.53-4,643,296.53 58.955% 2,737,455.47 1.00000 2,737,455.47 - - 1994 7,855,381.14-7,855,381.14 58.955% 4,631,139.95 1.00000 4,631,139.95 - - 1995 6,787,612.24 398,552.00 6,389,060.24 58.955% 4,001,636.80 0.97769 3,912,360.28 89,276.52-1996 8,718,238.14 547,091.00 8,171,147.14 58.955% 5,139,837.30 0.93308 4,795,879.38 343,957.91-1997 9,608,457.93 523,344.25 9,085,113.68 59.449% 5,712,132.15 0.88846 5,075,000.93 637,131.22-1998 10,612,080.12 174,865.93 10,437,214.19 59.449% 6,308,775.51 0.84385 5,323,660.21 985,115.30-1999 15,442,129.62 294,140.51 15,147,989.11 59.449% 9,180,191.64 0.79923 7,337,084.56 1,843,107.08-2000 19,044,913.53 33,647.65 19,011,265.88 59.449% 11,322,010.64 0.75462 8,543,815.67 2,778,194.97-2001 24,375,318.91-24,375,318.91 59.449% 14,490,883.34 0.73405 10,637,032.91 3,853,850.42-2002A 12,217,142.19 33,088.53 12,184,053.66 59.449% 7,262,968.86 0.76577 5,561,785.45 1,701,183.41-2002B 11,472,426.24-11,472,426.24 59.449% 6,820,242.68 0.76577 5,222,757.69 1,597,484.98-2003A 10,239,000.69-10,239,000.69 59.630% 6,105,516.11 0.73454 4,484,739.70 1,620,776.41-2003B 12,897,652.15-12,897,652.15 59.630% 7,690,869.98 0.81039 6,232,565.67 1,458,304.31-2004 24,354,979.77 8,099.14 24,346,880.63 59.630% 14,522,874.44 0.78808 11,445,186.89 3,077,687.55-2005 42,558,974.83 128,125.17 42,430,849.66 59.630% 25,377,916.69 0.76577 19,433,647.26 5,944,269.43-2006 57,600,225.16 (29,649.11) 57,629,874.27 59.854% 34,476,038.77 0.48693 16,787,417.56 17,688,621.21-2007 56,638,660.46-56,638,660.46 59.854% 33,900,503.83 0.44231 14,994,531.85 18,905,971.98-2008A 8,818,985.46-8,818,985.46 59.854% 5,278,515.56 0.69855 3,687,280.65 1,591,234.91-2008B 12,179,091.45-12,179,091.45 59.854% 7,289,673.40 0.69855 5,092,164.90 2,197,508.49-2009 13,161,782.56-13,161,782.56 59.330% 7,808,885.59 0.67411 5,264,008.82 2,544,876.77-2010A 2,212,698.13-2,212,698.13 59.330% 1,312,793.80 1.00000 1,312,793.80 - - 2010B 5,965,612.74-5,965,612.74 59.330% 3,539,398.04 0.64768 2,292,397.32 1,247,000.72-2011 7,868,115.26-7,868,115.26 59.330% 4,668,152.78 1.00000 4,668,152.78 - - 2012 16,785,182.18-16,785,182.18 59.317% 9,956,516.87 0.58823 5,856,721.92 4,099,794.95-2013 13,117,227.04-13,117,227.04 59.317% 7,780,784.92 0.55485 4,317,168.51 3,463,616.41-2014 21,288,920.97-21,288,920.97 59.317% 12,628,013.12 0.03750 473,550.49 12,154,462.63-443,856,090.04 2,111,305.07 441,744,784.97 264,368,718.04 174,545,290.47 89,823,427.57-500,351,940.76 2,111,305.07 498,240,635.69 300,744,894.08 210,921,466.51 89,823,427.57 50,549,036.99 ITCC Details exp_it_incometax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 35 2015 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 1987 15,312,360.22-15,312,360.22 60.050% 9,195,072.31 1.00000 9,195,072.31-0.94079 14,405,704.23 1988 8,156,577.01-8,156,577.01 66.000% 5,383,340.83 1.00000 5,383,340.83-0.91710 7,480,437.41 1989 4,267,436.17-4,267,436.17 66.000% 2,816,507.87 1.00000 2,816,507.87-0.89342 3,812,615.77 1990 21,882,148.71-21,882,148.71 66.000% 14,442,218.15 1.00000 14,442,218.15-0.86974 19,031,701.22 1991 6,877,328.61-6,877,328.61 66.000% 4,539,036.88 1.00000 4,539,036.88-0.84605 5,818,578.37 56,495,850.72-56,495,850.72 36,376,176.04 36,376,176.04-50,549,036.99 1992 7,391,984.59-7,391,984.59 59.862% 4,424,989.82 1.00000 4,424,989.82 - - 1993 4,643,296.53-4,643,296.53 58.955% 2,737,455.47 1.00000 2,737,455.47 - - 1994 7,855,381.14-7,855,381.14 58.955% 4,631,139.95 1.00000 4,631,139.95 - - 1995 6,787,612.24 398,552.00 6,389,060.24 58.955% 4,001,636.80 1.00000 4,001,636.80 - - 1996 8,718,238.14 547,091.00 8,171,147.14 58.955% 5,139,837.30 0.97769 5,025,167.53 114,669.77-1997 9,608,457.93 523,344.25 9,085,113.68 59.449% 5,712,132.15 0.93308 5,329,876.27 382,255.88-1998 10,612,080.12 174,865.93 10,437,214.19 59.449% 6,308,775.51 0.88846 5,605,094.69 703,680.82-1999 15,442,129.62 294,140.51 15,147,989.11 59.449% 9,180,191.64 0.84385 7,746,704.71 1,433,486.92-2000 19,044,913.53 33,647.65 19,011,265.88 59.449% 11,322,010.64 0.79923 9,048,890.57 2,273,120.08-2001 24,375,318.91-24,375,318.91 59.449% 14,490,883.34 0.77495 11,229,710.04 3,261,173.30-2002A 12,217,142.19 33,088.53 12,184,053.66 59.449% 7,262,968.86 0.79700 5,788,586.18 1,474,382.68-2002B 11,472,426.24-11,472,426.24 59.449% 6,820,242.68 0.79700 5,435,733.41 1,384,509.26-2003A 10,239,000.69-10,239,000.69 59.630% 6,105,516.11 0.76577 4,675,421.07 1,430,095.04-2003B 12,897,652.15-12,897,652.15 59.630% 7,690,869.98 0.83270 6,404,187.43 1,286,682.55-2004 24,354,979.77 8,099.14 24,346,880.63 59.630% 14,522,874.44 0.81039 11,769,192.21 2,753,682.22-2005 42,558,974.83 128,125.17 42,430,849.66 59.630% 25,377,916.69 0.78808 19,999,828.59 5,378,088.11-2006 57,600,225.16 (29,649.11) 57,629,874.27 59.854% 34,476,038.77 0.53154 18,325,393.65 16,150,645.12-2007 56,638,660.46-56,638,660.46 59.854% 33,900,503.83 0.48693 16,507,172.33 17,393,331.50-2008A 8,818,985.46-8,818,985.46 59.854% 5,278,515.56 0.72116 3,806,654.28 1,471,861.28-2008B 12,179,091.45-12,179,091.45 59.854% 7,289,673.40 0.72116 5,257,020.87 2,032,652.53-2009 13,161,782.56-13,161,782.56 59.330% 7,808,885.59 0.69855 5,454,897.03 2,353,988.56-2010A 2,212,698.13-2,212,698.13 59.330% 1,312,793.80 1.00000 1,312,793.80 - - 2010B 5,965,612.74-5,965,612.74 59.330% 3,539,398.04 0.67411 2,385,943.61 1,153,454.43-2011 7,868,115.26-7,868,115.26 59.330% 4,668,152.78 1.00000 4,668,152.78 - - 2012 16,785,182.18-16,785,182.18 59.317% 9,956,516.87 0.61912 6,164,278.72 3,792,238.15-2013 13,117,227.04-13,117,227.04 59.317% 7,780,784.92 0.58823 4,576,891.11 3,203,893.81-2014 21,288,920.97-21,288,920.97 59.317% 12,628,013.12 0.10969 1,385,166.76 11,242,846.36-2015 21,762,822.06-21,762,822.06 59.317% 12,909,118.45 0.03750 484,091.94 12,425,026.51 465,618,912.10 2,111,305.07 463,507,607.03 277,277,836.49 184,182,071.63 93,095,764.87-522,114,762.82 2,111,305.07 520,003,457.75 313,654,012.53 220,558,247.67 93,095,764.87 50,549,036.99 ITCC Details exp_it_incometax.xlsb 4/8/2014
36 Workpaper Southern California Edison / 2015GRC A.13-11-003 2016 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 1987 15,312,360.22-15,312,360.22 60.050% 9,195,072.31 1.00000 9,195,072.31-0.94079 14,405,704.23 1988 8,156,577.01-8,156,577.01 66.000% 5,383,340.83 1.00000 5,383,340.83-0.91710 7,480,437.41 1989 4,267,436.17-4,267,436.17 66.000% 2,816,507.87 1.00000 2,816,507.87-0.89342 3,812,615.77 1990 21,882,148.71-21,882,148.71 66.000% 14,442,218.15 1.00000 14,442,218.15-0.86974 19,031,701.22 1991 6,877,328.61-6,877,328.61 66.000% 4,539,036.88 1.00000 4,539,036.88-0.84605 5,818,578.37 56,495,850.72-56,495,850.72 36,376,176.04 36,376,176.04-50,549,036.99 1992 7,391,984.59-7,391,984.59 59.862% 4,424,989.82 1.00000 4,424,989.82 - - 1993 4,643,296.53-4,643,296.53 58.955% 2,737,455.47 1.00000 2,737,455.47 - - 1994 7,855,381.14-7,855,381.14 58.955% 4,631,139.95 1.00000 4,631,139.95 - - 1995 6,787,612.24 398,552.00 6,389,060.24 58.955% 4,001,636.80 1.00000 4,001,636.80 - - 1996 8,718,238.14 547,091.00 8,171,147.14 58.955% 5,139,837.30 1.00000 5,139,837.30 - - 1997 9,608,457.93 523,344.25 9,085,113.68 59.449% 5,712,132.15 0.97769 5,584,694.49 127,437.67-1998 10,612,080.12 174,865.93 10,437,214.19 59.449% 6,308,775.51 0.93308 5,886,592.25 422,183.26-1999 15,442,129.62 294,140.51 15,147,989.11 59.449% 9,180,191.64 0.88846 8,156,233.06 1,023,958.58-2000 19,044,913.53 33,647.65 19,011,265.88 59.449% 11,322,010.64 0.84385 9,554,078.68 1,767,931.96-2001 24,375,318.91-24,375,318.91 59.449% 14,490,883.34 0.81585 11,822,387.17 2,668,496.17-2002A 12,217,142.19 33,088.53 12,184,053.66 59.449% 7,262,968.86 0.82823 6,015,408.70 1,247,560.16-2002B 11,472,426.24-11,472,426.24 59.449% 6,820,242.68 0.82823 5,648,729.59 1,171,513.08-2003A 10,239,000.69-10,239,000.69 59.630% 6,105,516.11 0.79700 4,866,096.34 1,239,419.77-2003B 12,897,652.15-12,897,652.15 59.630% 7,690,869.98 0.85500 6,575,693.83 1,115,176.15-2004 24,354,979.77 8,099.14 24,346,880.63 59.630% 14,522,874.44 0.83270 12,093,197.54 2,429,676.89-2005 42,558,974.83 128,125.17 42,430,849.66 59.630% 25,377,916.69 0.81039 20,565,883.02 4,812,033.67-2006 57,600,225.16 (29,649.11) 57,629,874.27 59.854% 34,476,038.77 0.57616 19,863,714.50 14,612,324.27-2007 56,638,660.46-56,638,660.46 59.854% 33,900,503.83 0.53154 18,019,473.81 15,881,030.03-2008A 8,818,985.46-8,818,985.46 59.854% 5,278,515.56 0.74347 3,924,417.96 1,354,097.60-2008B 12,179,091.45-12,179,091.45 59.854% 7,289,673.40 0.74347 5,419,653.48 1,870,019.92-2009 13,161,782.56-13,161,782.56 59.300% 7,804,937.06 0.72116 5,628,608.41 2,176,328.65-2010A 2,212,698.13-2,212,698.13 59.300% 1,312,129.99 1.00000 1,312,129.99 - - 2010B 5,965,612.74-5,965,612.74 59.300% 3,537,608.35 0.69855 2,471,196.32 1,066,412.04-2011 7,868,115.26-7,868,115.26 59.300% 4,665,792.35 1.00000 4,665,792.35 - - 2012 16,785,182.18-16,785,182.18 59.317% 9,956,516.87 0.64768 6,448,636.85 3,507,880.02-2013 13,117,227.04-13,117,227.04 59.317% 7,780,784.92 0.61912 4,817,239.56 2,963,545.36-2014 21,288,920.97-21,288,920.97 59.317% 12,628,013.12 0.17646 2,228,339.20 10,399,673.93-2015 21,762,822.06-21,762,822.06 59.317% 12,909,118.45 0.10969 1,416,001.20 11,493,117.25 2016 22,320,062.25-22,320,062.25 59.317% 13,239,658.28 0.03750 496,487.19 12,743,171.10 487,938,974.35 2,111,305.07 485,827,669.28 290,508,732.31 194,415,744.80 96,092,987.51-544,434,825.07 2,111,305.07 542,323,520.00 326,884,908.36 230,791,920.85 96,092,987.51 50,549,036.99 ITCC Details exp_it_incometax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 37 2017 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 1987 15,312,360.22-15,312,360.22 60.050% 9,195,072.31 1.00000 9,195,072.31-0.94079 14,405,704.23 1988 8,156,577.01-8,156,577.01 66.000% 5,383,340.83 1.00000 5,383,340.83-0.91710 7,480,437.41 1989 4,267,436.17-4,267,436.17 66.000% 2,816,507.87 1.00000 2,816,507.87-0.89342 3,812,615.77 1990 21,882,148.71-21,882,148.71 66.000% 14,442,218.15 1.00000 14,442,218.15-0.86974 19,031,701.22 1991 6,877,328.61-6,877,328.61 66.000% 4,539,036.88 1.00000 4,539,036.88-0.84605 5,818,578.37 56,495,850.72-56,495,850.72 36,376,176.04 36,376,176.04-50,549,036.99 1992 7,391,984.59-7,391,984.59 59.862% 4,424,989.82 1.00000 4,424,989.82 - - 1993 4,643,296.53-4,643,296.53 58.955% 2,737,455.47 1.00000 2,737,455.47 - - 1994 7,855,381.14-7,855,381.14 58.955% 4,631,139.95 1.00000 4,631,139.95 - - 1995 6,787,612.24 398,552.00 6,389,060.24 58.955% 4,001,636.80 1.00000 4,001,636.80 - - 1996 8,718,238.14 547,091.00 8,171,147.14 58.955% 5,139,837.30 1.00000 5,139,837.30 - - 1997 9,608,457.93 523,344.25 9,085,113.68 59.449% 5,712,132.15 1.00000 5,712,132.15 - - 1998 10,612,080.12 174,865.93 10,437,214.19 59.449% 6,308,775.51 0.97769 6,168,026.73 140,748.78-1999 15,442,129.62 294,140.51 15,147,989.11 59.449% 9,180,191.64 0.93308 8,565,853.21 614,338.42-2000 19,044,913.53 33,647.65 19,011,265.88 59.449% 11,322,010.64 0.88846 10,059,153.58 1,262,857.07-2001 24,375,318.91-24,375,318.91 59.449% 14,490,883.34 0.85675 12,415,064.30 2,075,819.04-2002A 12,217,142.19 33,088.53 12,184,053.66 59.449% 7,262,968.86 0.85946 6,242,238.48 1,020,730.38-2002B 11,472,426.24-11,472,426.24 59.449% 6,820,242.68 0.85946 5,861,732.59 958,510.09-2003A 10,239,000.69-10,239,000.69 59.630% 6,105,516.11 0.82823 5,056,796.03 1,048,720.08-2003B 12,897,652.15-12,897,652.15 59.630% 7,690,869.98 0.87731 6,747,277.14 943,592.84-2004 24,354,979.77 8,099.14 24,346,880.63 59.630% 14,522,874.44 0.85500 12,417,057.64 2,105,816.79-2005 42,558,974.83 128,125.17 42,430,849.66 59.630% 25,377,916.69 0.83270 21,132,064.34 4,245,852.35-2006 57,600,225.16 (29,649.11) 57,629,874.27 59.854% 34,476,038.77 0.62077 21,401,690.59 13,074,348.18-2007 56,638,660.46-56,638,660.46 59.854% 33,900,503.83 0.53154 18,019,473.81 15,881,030.03-2008A 8,818,985.46-8,818,985.46 59.854% 5,278,515.56 0.76577 4,042,128.86 1,236,386.70-2008B 12,179,091.45-12,179,091.45 59.854% 7,289,673.40 0.76577 5,582,213.20 1,707,460.20-2009 13,161,782.56-13,161,782.56 59.330% 7,808,885.59 0.74347 5,805,633.13 2,003,252.47-2010A 2,212,698.13-2,212,698.13 59.330% 1,312,793.80 1.00000 1,312,793.80 - - 2010B 5,965,612.74-5,965,612.74 59.330% 3,539,398.04 0.72116 2,552,472.29 986,925.75-2011 7,868,115.26-7,868,115.26 59.330% 4,668,152.78 1.00000 4,668,152.78 - - 2012 16,785,182.18-16,785,182.18 59.317% 9,956,516.87 0.67411 6,711,787.59 3,244,729.28-2013 13,117,227.04-13,117,227.04 59.317% 7,780,784.92 0.64768 5,039,458.78 2,741,326.14-2014 21,288,920.97-21,288,920.97 59.317% 12,628,013.12 0.23823 3,008,371.57 9,619,641.55-2015 21,762,822.06-21,762,822.06 59.317% 12,909,118.45 0.17646 2,277,943.04 10,631,175.41 2016 22,320,062.25-22,320,062.25 59.317% 13,239,658.28 0.10969 1,452,258.12 11,787,400.17 2017 22,856,107.55-22,856,107.55 59.317% 13,557,625.89 0.03750 508,410.97 13,049,214.92 510,795,081.90 2,111,305.07 508,683,776.83 304,075,120.66 203,695,244.03 100,379,876.63-567,290,932.62 2,111,305.07 565,179,627.55 340,451,296.70 240,071,420.07 100,379,876.63 50,549,036.99 ITCC Details exp_it_incometax.xlsb 4/8/2014
38 Workpaper Southern California Edison / 2015GRC A.13-11-003 PROJECTION OF ITCC COLLECTIONS ITCC COMPUTATION CIAC BASE ** CIAC REFUNDABLE *** 2012 CIAC BASED ON ITCC COLLECTIONS * 58,793,014.00 58,793,014.00 ACCOUNT 253.931 (19,542,003.00) SUBTOTAL 58,793,014.00 78,335,017.00 ITCC RATE - PER ADVICE LETTER WITHOUT BONUS DEPRECIATIO 35.00% ITCC WITHOUT BONUS DEPRECIATION 20,577,554.90 1 2012 CIAC BASED ON ITCC COLLECTIONS * 58,793,014.00 58,793,014.00 ACCOUNT 253.931 (19,542,003.00) SUBTOTAL 58,793,014.00 78,335,017.00 ITCC RATE - PER ADVICE LETTER WITH 50% BONUS DEPRECIATI 22.00% 1 ITCC WITH 50% BONUS DEPRECIATION 12,934,463.08 2012 CIAC BASED ON ITCC COLLECTIONS * 58,793,014.00 ACCOUNT 253.931 SUBTOTAL 58,793,014.00 ITCC RATE - PER ADVICE LETTER WITH 100% BONUS DEPRECIAT 8.00% 1 ITCC WITH 100% BONUS DEPRECIATION 4,703,441.12 ITCC FOR 2012 WITH 50% BONUS DEPRECIATION 12,934,463.08 78,335,017.00 (19,542,003.00) NON-LABOR ESCALATION RATE 101.413% 101.413% 101.413% ITCC FOR 2013 13,117,227.04 79,441,890.79 (19,818,131.50) ITCC FOR 2012 WITH 100% BONUS DEPRECIATION - NON-LABOR ESCALATION RATE 101.624% ITCC FOR 2013-0 months - ITCC FOR 2012 WITHOUT BONUS DEPRECIATION 20,577,554.90 78,335,017.00 (19,542,003.00) NON-LABOR ESCALATION RATE 103.457% 103.457% 103.457% ITCC FOR 2014 21,288,920.97 81,043,058.54 (20,217,570.04) ITCC FOR 2012 WITHOUT BONUS DEPRECIATION 20,577,554.90 78,335,017.00 (19,542,003.00) NON-LABOR ESCALATION RATE 105.760% 105.760% 105.760% ITCC FOR 2015 21,762,822.06 82,847,113.98 (20,667,622.37) ITCC FOR 2009 WITHOUT BONUS DEPRECIATION 20,577,554.90 78,335,017.00 (19,542,003.00) NON-LABOR ESCALATION RATE 108.468% 108.468% 108.468% ITCC FOR 2016 22,320,062.25 84,968,426.24 (21,196,819.81) ITCC FOR 2009 WITHOUT BONUS DEPRECIATION 20,577,554.90 78,335,017.00 (19,542,003.00) NON-LABOR ESCALATION RATE 111.073% 111.073% 111.073% ITCC FOR 2017 22,856,107.55 87,009,053.43 (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
Workpaper Southern California Edison / 2015GRC A.13-11-003 39 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 2012 52,486,842 52,486,842 69,346,575 69,346,575 Additions for 2012 78,335,017 78,335,017 78,335,017-78,335,017 Balance at December 31, 2012 1,616,099,101-1,616,099,101 1,379,759,845-1,379,759,845 Additions for 2013 79,441,891 (19,818,132) 59,623,759 79,441,891 (19,818,132) 59,623,759 Balance at December 31, 2013 1,695,540,992 (19,818,132) 1,675,722,860 1,459,201,736 (19,818,132) 1,439,383,604 Additions for 2014 81,043,059 (20,217,570) 60,825,488 81,043,059 (20,217,570) 60,825,488 Balance at December 31, 2014 1,776,584,050 (40,035,702) 1,736,548,349 1,540,244,794 (40,035,702) 1,500,209,093 Additions for 2015 82,847,114 (20,667,622) 62,179,492 82,847,114 (20,667,622) 62,179,492 Balance at December 31, 2015 1,859,431,164 (60,703,324) 1,798,727,840 1,623,091,908 (60,703,324) 1,562,388,584 Additions for 2016 84,968,426 (21,196,820) 63,771,606 84,968,426 (21,196,820) 63,771,606 Balance at December 31, 2016 1,944,399,591 (81,900,144) 1,862,499,447 1,708,060,335 (81,900,144) 1,626,160,191 Additions for 2017 87,009,053 (21,705,889) 65,303,164 87,009,053 (21,705,889) 65,303,164 Balance at December 31, 2017 2,031,408,644 (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
40 Workpaper Southern California Edison / 2015GRC A.13-11-003 Deferred Revenue Liability (Asset)/Liability 2012 2013 2014 2015 2016 2017 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 96,092,988 186,939,037 177,337,498 176,038,550 182,919,192 189,188,752 196,472,864 2 2 2 2 2 2 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 41 MACRS Property 20 year life Regular 30% Bonus 50% Bonus Year Annual Cumulative Annual Cumulative Annual Cumulative 1 0.03750 0.03750 0.32625 0.32625 0.51875 0.51875 2 0.07219 0.10969 0.050533 0.376783 0.036095 0.554845 3 0.06677 0.17646 0.046739 0.423522 0.033385 0.58823 4 0.06177 0.23823 0.043239 0.466761 0.030885 0.619115 5 0.05713 0.29536 0.039991 0.506752 0.028565 0.64768 6 0.05285 0.34821 0.036995 0.543747 0.026425 0.674105 7 0.04888 0.39709 0.034216 0.577963 0.02444 0.698545 8 0.04522 0.44231 0.031654 0.609617 0.02261 0.721155 9 0.04462 0.48693 0.031234 0.640851 0.02231 0.743465 10 0.04461 0.53154 0.031227 0.672078 0.022305 0.76577 11 0.04462 0.57616 0.031234 0.703312 0.02231 0.78808 12 0.04461 0.62077 0.031227 0.734539 0.022305 0.810385 13 0.04462 0.66539 0.031234 0.765773 0.02231 0.832695 14 0.04461 0.71000 0.031227 0.79700 0.022305 0.85500 15 0.04462 0.75462 0.031234 0.828234 0.02231 0.87731 16 0.04461 0.79923 0.031227 0.859461 0.022305 0.899615 17 0.04462 0.84385 0.031234 0.890695 0.02231 0.921925 18 0.04461 0.88846 0.031227 0.921922 0.022305 0.94423 19 0.04462 0.93308 0.031234 0.953156 0.02231 0.96654 20 0.04461 0.97769 0.031227 0.984383 0.022305 0.988845 21 0.02231 1.00000 0.015617 1.00000 0.011155 1.00000 1.00000 1.00000 1.00000 exp_it_incometax.xlsb ITCC Depr Rates 4/8/2014
42 Workpaper Southern California Edison / 2015GRC A.13-11-003 State Depreciation 30 year life - DDB Regular Year Annual Cumulative 1 0.03333 0.03333 29.5 2 0.06444 0.09778 28.5 0.032768362 3 0.06015 0.15793 27.5 0.03165692 4 0.05614 0.21406 26.5 0.030620875 5 0.05240 0.26646 25.5 0.029657955 6 0.04890 0.31536 24.5 0.028766278 7 0.04564 0.36101 23.5 0.027944384 8 0.04260 0.40360 22.5 0.027191273 9 0.03976 0.44336 21.5 0.026506456 10 0.03711 0.48047 20.5 0.025890027 11 0.03464 0.51511 19.5 0.025342758 12 0.03233 0.54743 18.5 0.024866227 13 0.03017 0.57761 17.5 0.024462991 14 0.02816 0.60577 16.5 0.024136818 15 0.02628 0.63205 15.5 0.023893012 16 0.02453 0.65658 14.5 0.023738863 17 0.02368 0.68026 13.5 0.023684291 18 0.02368 0.70395 12.5 0.023684291 19 0.02368 0.72763 11.5 0.023684291 20 0.02368 0.75131 10.5 0.023684291 21 0.02368 0.77500 9.5 0.023684291 22 0.02368 0.79868 8.5 0.023684291 23 0.02368 0.82237 7.5 0.023684291 24 0.02368 0.84605 6.5 0.023684291 25 0.02368 0.86974 5.5 0.023684291 26 0.02368 0.89342 4.5 0.023684291 27 0.02368 0.91710 3.5 0.023684291 28 0.02368 0.94079 2.5 0.023684291 29 0.02368 0.96447 1.5 0.023684291 30 0.02368 0.98816 0.5 0.023684291 31 0.01184 1.00000-0.5 0.023684291 1.00000 exp_it_incometax.xlsb ITCC Depr Rates 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 43 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) 2012 100.00 N/A 100.00 N/A 2013 102.79 2.79% 101.41 1.41% 2014 105.22 2.36% 103.46 2.02% 1.02016 1.0346 2015 107.88 2.53% 105.76 2.23% 1.04287 1.0576 2016 110.75 2.66% 108.47 2.56% 1.06958 1.0847 2017 113.69 2.65% 111.07 2.40% 1.09526 1.1107 2012 Index w/2011 Conversion Index w/2012 Base Year Factor Base Year 2012 0.9796 0.9796 1.0000 2011 1.0000 0.9796 1.0209 2010 0.9358 0.9796 0.9554 2009 0.8993 0.9796 0.9181 2008 0.8486 0.9796 0.8663 exp_it_incometax.xlsb Escal Rates 4/8/2014
44 Workpaper Southern California Edison / 2015GRC A.13-11-003
Workpaper Southern California Edison / 2015GRC A.13-11-003 45 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) $100,000. 11(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 882. 2013 Wolters Kluwer. All rights reserved. 1
46 Workpaper Southern California Edison / 2015GRC A.13-11-003
Workpaper Southern California Edison / 2015GRC A.13-11-003 47 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) 5,394,752 875,321,280 c. Total owned and rented property (section a total plus section b) 2,006,805,106 34,962,450,790 0.057399 2. Payroll Factor Total Wages, salaries, commissions and other compensation to employees (per Federal Form 1120 or payroll reports) 61,984,190 1,979,016,467 0.031321 3. 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) - 10,487,890,121 0.000000 4. Total Ratio - add C1(c), C2, and C3(e), in Column C 0.088720 5. 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 0.022180 * Enchanced Sales Factor Formula used II - IV Apportionment Detail Page 1 of 3
48 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 1.000000 2. Apportionment Factor - (Single or Multiple Factors) 1.000000 Nexus Entity Unwighted Apportionment 1.000000 Nexus Entity Apportionment Ratio 1.000000 Adjusted Nexus Entity Apportionment Ratio Apportionment Factor - (Single or Multiple Factors) 1.000000 II - IV Apportionment Detail Page 2 of 3
Workpaper Southern California Edison / 2015GRC A.13-11-003 49 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) 3,016,856 875,321,280 Total property 596,207,349 34,962,450,790 0.017053 2. Payroll Total compensation of employees 12,389,624 1,979,016,487 0.006260 3. Sales Factor Gross receipts - 10,487,890,121 0.000000 4. TOTAL FACTORS (Add lines 1, 2, and 3) 0.023313 5. AVERAGE FACTOR (Divide line 4 by the number of factors computed above) 0.007771 II - IV Apportionment Detail Page 3 of 3
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52 Workpaper Southern California Edison / 2015GRC A.13-11-003 California Corporate Income Tax Guide, California, Sec. 25128.7, [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
Workpaper Southern California Edison / 2015GRC A.13-11-003 53 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. 43-1111 Tax rates for corporations. 43-1111 -- 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 43-1126 or 43-1201 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, 6.968 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. ( 43-1111 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 - 2013 Thomson Reuters/RIA. All rights reserved. https://checkpoint.riag.com/app/view/toolitem?usid=332ey2879a0&feature=tcheckpoint&lastcpreqid=8258488 5/30/2013
54 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 $500,000... 4.8% 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 1978 7-2A-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 $500,000... 4.8% 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 1978 7-2A-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 $500,000... 4.8% 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% https://checkpoint.riag.com/app/view/doctext?usid=332ew8d1dd&docid=i81c2aa14a664c7c4ca80ba0328d585f5&collid... 6/6/2013
Workpaper Southern California Edison / 2015GRC A.13-11-003 55 Page 2 of 3 [NMSA 1978 7-2A-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 $500,000... 4.8% 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 1978 7-2A-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 $500,000... 4.8% of net income Over $500,000... $24,000 plus 6.2% of excess over $500,000 [NMSA 1978 7-2A-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 $500,000... 4.8% of net income Over $500,000... $24,000 plus 5.9% of excess over $500,000 [NMSA 1978 7-2A-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 1978 7-5-2.] https://checkpoint.riag.com/app/view/doctext?usid=332ew8d1dd&docid=i81c2aa14a664c7c4ca80ba0328d585f5&collid... 6/6/2013
56 Workpaper Southern California Edison / 2015GRC A.13-11-003 Page 3 of 3 CORPORATE FRANCHISE TAX The corporate franchise tax is $50 per taxable year or fraction of taxable year. [NMSA 1978 7-2A-5.1.] 2013 Thomson Reuters/RIA. All rights reserved. Privacy Statement https://checkpoint.riag.com/app/view/doctext?usid=332ew8d1dd&docid=i81c2aa14a664c7c4ca80ba0328d585f5&collid... 6/6/2013
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64 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 6,470,291 50.90% 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 6,454,408 50.90% 6,225,256 6,225,256 50% 3,112,628-100% - 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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70 Workpaper Southern California Edison / 2015GRC A.13-11-003 EIX Equivalent Shares held in ESOP 12/31/2011 12/31/2012 3/31/2013 SCE Account Balance 597,017,131.25 652,077,348.17 678,131,452.10 SCE Share Price 41.40 45.19 50.32 SCE Equivalent Shares 14,420,703.65 14,429,682.41 13,476,380.21 % of total 95.08% 94.15% 94.22% SCE participants 11,158 11,428 11,052 Total Account Balance 627,927,276.82 692,607,958.39 719,700,652.88 SCE Share Price 41.40 45.19 50.32 Total Equivalent Shares 15,167,325.53 15,326,575.76 14,302,477.20 Total Number of participants 11,983 12,503 12,079 Source: Rich Gaffney of Benefits Strategy & Operations
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82 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 1-1563 Chapter 1 NORMAL TAXES AND SURTAXES 1-1400U-3 Subchapter B Computation of Taxable Income 61-291 Part III ITEMS SPECIFICALLY EXCLUDED FROM GROSS INCOME 101-140 139A Federal subsidies for prescription drug plans. Internal Revenue Code History for Code Section 139A In 2010, P.L. 111-152, Sec. 1407, of this Act, reads as follows: Sec. 1407. 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 2012. P.L. 111-148, 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. 108-173, Sec. 1202(a), added Code Sec. 139A, effective for tax. yrs. end. after 12/8/2003. END OF DOCUMENT - 2013 Thomson Reuters/RIA. All rights reserved. https://checkpoint.riag.com/app/view/toolitem?usid=332ej232e69&feature=tcheckpoint&lastcpreqid=731055 6/26/2013
Workpaper Southern California Edison / 2015GRC A.13-11-003 83 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 2,473,851 2012 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 6,730,677 2012 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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Workpaper Southern California Edison / 2015GRC A.13-11-003 85 Roll Forward Schedule SCE Southern California Edison 2015 GRC (1254) Federal Rpt # 30 2011 04/19/2013 09:45 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 $1,387,689,598.09 $92,703,251.38 $0.00 $0.00 $1,480,392,849.47 $0.00 CIAC Refund Adjustment $7,428,287.24 ($2,543,894.07) $0.00 $0.00 $4,884,393.17 $0.00 Total Book Tax Differences $1,176,684,590.03 $17,791,973.29 $0.00 $0.00 1 1 $1,194,476,563.32 $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 $1,176,684,590.29 $17,791,973.32 $0.00 $0.00 $1,194,476,563.59 $0.00 Tax Reserve $604,104,023.45 $121,985,557.82 $0.00 $0.00 $653,722,197.27 ($72,367,384.00) Net Value: $572,580,566.84 ($104,193,584.50) $0.00 $0.00 $540,754,366.32 $72,367,384.00 Total Sum 1 = $1,485,277,242. Page 10 of 16
86 Workpaper Southern California Edison / 2015GRC A.13-11-003 Roll Forward Schedule SCE Southern California Edison 2015 GRC (1254) California Rpt # 30 2011 04/19/2013 09:45 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 $1,387,689,598.09 $92,703,251.38 $0.00 $0.00 $1,480,392,849.47 $0.00 CIAC CA ($253,198,990.14) $0.00 $0.00 $0.00 ($253,198,990.14) $0.00 CIAC Refund Adjustment $7,428,287.24 ($2,543,894.07) $0.00 $0.00 $4,884,393.17 $0.00 Total Book Tax Differences $1,141,918,895.19 $90,159,357.31 $0.00 $0.00 $1,232,078,252.50 $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 $1,141,918,895.49 $90,159,357.31 $0.00 $0.00 $1,232,078,252.80 $0.00 Tax Reserve $366,690,217.57 $52,661,223.51 $0.00 $0.00 $419,351,441.08 $0.00 Net Value: $775,228,677.92 $37,498,133.80 $0.00 $0.00 $812,726,811.72 $0.00 Page 11 of 16
Workpaper Southern California Edison / 2015GRC A.13-11-003 87 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2012 (prepared year end only and provided to Capital Recovery) FEDERAL TAX BASIS Total (includes 253.931) Adjustment for 253.931 Activity Total exlcuding CIAC Refundable (253.931) Tax Basis Additions for 2012 76,296,282.64 9,767,054.27 66,529,228.37 Change in Tax Basis of 2012 Items 2011 CIAC Basis as of 12/31/12 98,351,440.75 5,193,114.13 2011 CIAC Basis as of 12/31/11 105,205,567.13 12,502,315.75 Refund in 2012 of 2011 Vintage (6,854,126.38) (7,309,201.62) 455,075.24 2010 CIAC Basis as of 12/31/12 54,775,148.19 2,558,934.50 2010 CIAC Basis as of 12/31/11 59,325,247.38 6,199,680.93 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 59,826,284.36 (1,822,694.18) 2009 CIAC Basis as of 12/31/11 59,917,966.45 (1,027,595.00) Refund in 2012 of 2009 Vintage (91,682.09) (795,099.18) 703,417.09 2008 CIAC Basis as of 12/31/12 80,556,607.90 (4,721,188.15) 2008 CIAC Basis as of 12/31/11 80,947,373.43 (3,403,419.12) Refund in 2012 of 2008 Vintage (390,765.53) (1,317,769.03) 927,003.50 2007 CIAC Basis as of 12/31/12 161,824,744.17 9,212,665.29 2007 CIAC Basis as of 12/31/11 162,062,092.11 11,527,294.60 Refund in 2012 of 2007 Vintage (237,347.94) (2,314,629.31) 2,077,281.37 2006 CIAC Basis as of 12/31/12 164,572,071.89 12,006,315.06 2006 CIAC Basis as of 12/31/11 166,843,732.89 18,357,276.49 Refund in 2012 of 2006 Vintage (2,271,661.00) (6,350,961.43) 4,079,300.43 2005 CIAC Basis as of 12/31/12 121,597,070.94 16,991,484.51 2005 CIAC Basis as of 12/31/11 123,030,594.60 18,716,489.11 Refund in 2012 of 2005 Vintage (1,433,523.66) (1,725,004.60) 291,480.94 2004 CIAC Basis as of 12/31/12 110,704,453.50 6,810,153.23 2004 CIAC Basis as of 12/31/11 111,093,800.14 7,719,703.36 Refund in 2012 of 2004 Vintage (389,346.64) (909,550.13) 520,203.49 2003 CIAC Basis as of 12/31/12 96,547,916.37 6,002,361.49 2003 CIAC Basis as of 12/31/11 97,120,190.96 6,824,752.45 Refund in 2012 of 2003 Vintage (572,274.59) (822,390.96) 250,116.37 2002 CIAC Basis as of 12/31/12 78,423,238.71 6,124,529.77 2002 CIAC Basis as of 12/31/11 78,807,496.61 8,085,731.04 Refund in 2012 of 2002 Vintage (384,257.90) (1,961,201.27) 1,576,943.37 2001 CIAC Basis as of 12/31/12 71,692,114.44 3,884,531.79 2001 CIAC Basis as of 12/31/11 71,830,578.47 5,588,104.38 Refund in 2012 of 2001 Vintage (138,464.03) (1,703,572.59) 1,565,108.56 2000 CIAC Basis as of 12/31/12 56,014,451.56 4,739,845.56 2000 CIAC Basis as of 12/31/11 56,137,782.85 5,039,939.06 Refund in 2012 of 2000 Vintage (123,331.29) (300,093.50) 176,762.21 1999 CIAC Basis as of 12/31/12 45,418,028.29 629,554.79 1999 CIAC Basis as of 12/31/11 45,496,571.88 747,917.88 Refund in 2012 of 1999 Vintage (78,543.59) (118,363.09) 39,819.50 1998 CIAC Basis as of 12/31/12 31,212,000.35 788,258.88 1998 CIAC Basis as of 12/31/11 31,199,844.47 788,258.88 Refund in 2012 of 1998 Vintage 12,155.88 0.00 12,155.88 1997 CIAC Basis as of 12/31/12 28,260,170.38 320,766.50 1997 CIAC Basis as of 12/31/11 28,260,170.38 320,766.50 Refund in 2012 of 1997 Vintage 0.00 0.00 0.00 1996 CIAC Basis as of 12/31/12 25,641,876.88 (179,163.12) 1996 CIAC Basis as of 12/31/11 25,641,876.88 (179,163.12) Refund in 2012 of 1996 Vintage 0.00 0.00 0.00 1995 CIAC Basis as of 12/31/12 19,963,565.41 (2,514,427.32) 1995 CIAC Basis as of 12/31/11 19,963,565.41 (2,514,427.32) Refund in 2012 of 1995 Vintage 0.00 0.00 0.00 1994 CIAC Basis as of 12/31/12 23,104,062.18 (2,647,421.15) 1994 CIAC Basis as of 12/31/11 23,104,062.18 (2,647,421.15) Refund in 2012 of 1994 Vintage 0.00 0.00 0.00 1993 CIAC Basis as of 12/31/12 13,656,754.50 (1,072,443.71) 1993 CIAC Basis as of 12/31/11 13,656,754.50 (1,072,443.71) Refund in 2012 of 1993 Vintage 0.00 0.00 0.00 1 of 4
88 Workpaper Southern California Edison / 2015GRC A.13-11-003 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2012 (prepared year end only and provided to Capital Recovery) Total (includes 253.931) Adjustment for 253.931 Activity 1992 CIAC Basis as of 12/31/12 21,741,131.15 (2,725,656.35) 1992 CIAC Basis as of 12/31/11 21,741,131.15 (2,685,181.88) Total exlcuding CIAC Refundable (253.931) Refund in 2012 of 1992 Vintage 0.00 (40,474.47) 40,474.47 58,793,014.69 (19,542,003.34) 78,335,018.03 Total (includes 253.931) 12/31/2011 12/31/2012 Difference Sum of 1987-1991 190,833,495.27 190,833,495.27 0.00 Sum of 1992-2012 1,381,386,399.87 1,440,179,414.56 58,793,014.69 1,572,219,895.14 1,631,012,909.83 58,793,014.69 Adj for 253.931 Activity Sum of 1987-1991 (16,859,734.06) (16,859,734.06) 0.00 Sum of 1992-2012 88,888,579.13 69,346,575.79 (19,542,003.34) 72,028,845.07 52,486,841.73 (19,542,003.34) 2 of 4
Workpaper Southern California Edison / 2015GRC A.13-11-003 89 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2012 (prepared year end only and provided to Capital Recovery) Total (includes 253.931) Adjustment for 253.931 Activity Total exlcuding CIAC Refundable (253.931) CIAC SUMMARY - 2012 (prepared year end only and provided to Capital Recovery) CALIFORNIA TAX BASIS Total (includes 253.931) Adjustment for 253.931 Activity Total after Adj Tax Basis Additions for 2012 76,296,282.64 9,767,054.27 66,529,228.37 Change in Tax Basis of 2012 Items 2011 CIAC Basis as of 12/31/12 98,351,440.75 5,193,114.13 2011 CIAC Basis as of 12/31/11 105,205,567.13 12,502,315.75 Refund in 2012 of 2011 Vintage (6,854,126.38) (7,309,201.62) 455,075.24 2010 CIAC Basis as of 12/31/12 54,775,148.19 2,558,934.50 2010 CIAC Basis as of 12/31/11 59,325,247.38 6,199,680.93 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 59,826,284.36 (1,822,694.18) 2009 CIAC Basis as of 12/31/11 59,917,966.45 (1,027,595.00) Refund in 2012 of 2009 Vintage (91,682.09) (795,099.18) 703,417.09 2008 CIAC Basis as of 12/31/12 80,556,607.90 (4,721,188.15) 2008 CIAC Basis as of 12/31/11 80,947,373.43 (3,403,419.12) Refund in 2012 of 2008 Vintage (390,765.53) (1,317,769.03) 927,003.50 2007 CIAC Basis as of 12/31/12 161,824,744.17 9,212,665.29 2007 CIAC Basis as of 12/31/11 162,062,092.11 11,527,294.60 Refund in 2012 of 2007 Vintage (237,347.94) (2,314,629.31) 2,077,281.37 2006 CIAC Basis as of 12/31/12 164,572,071.89 12,006,315.06 2006 CIAC Basis as of 12/31/11 166,843,732.89 18,357,276.49 Refund in 2012 of 2006 Vintage (2,271,661.00) (6,350,961.43) 4,079,300.43 2005 CIAC Basis as of 12/31/12 121,597,070.94 16,991,484.51 2005 CIAC Basis as of 12/31/11 123,030,594.60 18,716,489.11 Refund in 2012 of 2005 Vintage (1,433,523.66) (1,725,004.60) 291,480.94 2004 CIAC Basis as of 12/31/12 110,704,453.50 6,810,153.23 2004 CIAC Basis as of 12/31/11 111,093,800.14 7,719,703.36 Refund in 2012 of 2004 Vintage (389,346.64) (909,550.13) 520,203.49 2003 CIAC Basis as of 12/31/12 96,547,916.37 6,002,361.49 2003 CIAC Basis as of 12/31/11 97,120,190.96 6,824,752.45 Refund in 2012 of 2003 Vintage (572,274.59) (822,390.96) 250,116.37 2002 CIAC Basis as of 12/31/12 78,423,238.71 6,124,529.77 2002 CIAC Basis as of 12/31/11 78,807,496.61 8,085,731.04 Refund in 2012 of 2002 Vintage (384,257.90) (1,961,201.27) 1,576,943.37 2001 CIAC Basis as of 12/31/12 71,692,114.44 3,884,531.79 2001 CIAC Basis as of 12/31/11 71,830,578.47 5,588,104.38 Refund in 2012 of 2001 Vintage (138,464.03) (1,703,572.59) 1,565,108.56 2000 CIAC Basis as of 12/31/12 56,014,451.56 4,739,845.56 2000 CIAC Basis as of 12/31/11 56,137,782.85 5,039,939.06 Refund in 2012 of 2000 Vintage (123,331.29) (300,093.50) 176,762.21 1999 CIAC Basis as of 12/31/12 45,418,028.29 629,554.79 1999 CIAC Basis as of 12/31/11 45,496,571.88 747,917.88 Refund in 2012 of 1999 Vintage (78,543.59) (118,363.09) 39,819.50 1998 CIAC Basis as of 12/31/12 31,212,000.35 788,258.88 1998 CIAC Basis as of 12/31/11 31,199,844.47 788,258.88 Refund in 2012 of 1998 Vintage 12,155.88 0.00 12,155.88 1997 CIAC Basis as of 12/31/12 28,260,170.38 320,766.50 1997 CIAC Basis as of 12/31/11 28,260,170.38 320,766.50 Refund in 2012 of 1997 Vintage 0.00 0.00 0.00 1996 CIAC Basis as of 12/31/12 25,641,876.88 (179,163.12) 1996 CIAC Basis as of 12/31/11 25,641,876.88 (179,163.12) Refund in 2012 of 1996 Vintage 0.00 0.00 0.00 1995 CIAC Basis as of 12/31/12 19,963,565.41 (2,514,427.32) 1995 CIAC Basis as of 12/31/11 19,963,565.41 (2,514,427.32) Refund in 2012 of 1995 Vintage 0.00 0.00 0.00 1994 CIAC Basis as of 12/31/12 23,104,062.18 (2,647,421.15) 1994 CIAC Basis as of 12/31/11 23,104,062.18 (2,647,421.15) 3 of 4
90 Workpaper Southern California Edison / 2015GRC A.13-11-003 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2012 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2012 (prepared year end only and provided to Capital Recovery) Total (includes 253.931) Adjustment for 253.931 Activity Total exlcuding CIAC Refundable (253.931) Refund in 2012 of 1994 Vintage 0.00 0.00 0.00 1993 CIAC Basis as of 12/31/12 13,656,754.50 (1,072,443.71) 1993 CIAC Basis as of 12/31/11 13,656,754.50 (1,072,443.71) Refund in 2012 of 1993 Vintage 0.00 0.00 0.00 1992 CIAC Basis as of 12/31/12 21,741,131.15 (2,725,656.35) 1992 CIAC Basis as of 12/31/11 21,741,131.15 (2,685,181.88) Refund in 2012 of 1992 Vintage 0.00 (40,474.47) 40,474.47 58,793,014.69 (19,542,003.34) 78,335,018.03 Total (includes 253.931) 12/31/2011 12/31/2012 Difference Sum of 1992-2012 1,381,386,399.87 1,440,179,414.56 58,793,014.69 1,381,386,399.87 1,440,179,414.56 58,793,014.69 Adj for 253.931 Activity Sum of 1992-2012 88,888,579.13 69,346,575.79 (19,542,003.34) 88,888,579.13 69,346,575.79 (19,542,003.34) 4 of 4
Workpaper Southern California Edison / 2015GRC A.13-11-003 91 CIAC DETAIL 12/31/2012 0.00 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 Y2003 1992 1993 1994 1995 1996 1997 1998 1999 2000 2001 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 7,391,984.59 4,643,296.53 7,855,381.14 6,787,612.24 8,718,238.14 9,608,457.93 10,612,080.12 15,442,129.62 19,044,913.53 24,375,318.91 12,217,142.19 11,472,426.24 10,239,000.69 12,897,652.15 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 21,741,131.15 13,656,754.50 23,104,062.18 19,963,565.41 25,641,876.88 28,260,170.38 31,212,000.35 45,418,028.29 56,014,451.56 71,692,114.44 35,932,771.15 42,490,467.56 37,922,224.78 58,625,691.59 29,133,115.74 18,300,051.03 30,959,443.32 26,751,177.65 34,360,115.02 37,868,628.31 41,824,080.47 60,860,157.91 75,059,365.09 96,067,433.35 48,149,913.34 53,962,893.80 48,161,225.47 71,523,343.74 Adjusted Total 12/31/12 7,391,984.59 4,643,296.53 7,855,381.14 6,787,612.24 8,718,238.14 9,608,457.93 10,612,080.12 15,442,129.62 19,044,913.53 24,375,318.91 12,217,142.19 11,472,426.24 10,239,000.69 12,897,652.15 Less: Previously Reported 7,391,984.59 4,643,296.53 7,855,381.14 6,787,612.24 8,718,238.14 9,608,457.93 10,612,080.12 15,442,129.62 19,044,913.53 24,375,318.91 12,218,985.85 11,474,269.89 10,244,054.36 12,902,705.82 Difference-ITCC 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,843.66) (1,843.65) (5,053.67) (5,053.67) CIAC Base 21,741,131.15 13,656,754.50 23,104,062.18 19,963,565.41 25,641,876.88 28,260,170.38 31,212,000.35 45,418,028.29 56,014,451.56 71,692,114.44 35,932,771.15 42,490,467.56 37,922,224.78 58,625,691.59 Less: Previously Reported 21,741,131.15 13,656,754.50 23,104,062.18 19,963,565.41 25,641,876.88 28,260,170.38 31,212,000.35 45,418,028.29 56,014,451.56 71,692,114.44 35,938,193.68 42,497,295.89 37,940,942.07 58,648,662.82 Difference-CIAC Base 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (5,422.53) (6,828.33) (18,717.29) (22,971.23) Taxable Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (7,266.19) (8,671.98) (23,770.96) (28,024.90) Benefit of Fed Tax Deprec on CIAC Base CIAC Base 21,741,131.15 13,656,754.50 23,104,062.18 19,963,565.41 25,641,876.88 28,260,170.38 31,212,000.35 45,418,028.29 56,014,451.56 71,692,114.44 35,932,771.15 42,490,467.56 37,922,224.78 58,625,691.59 * 150% MACRS Rate (20YR-1/2 YR) 100.000% 97.769% 93.308% 88.846% 84.385% 79.923% 75.462% 71.000% 66.539% 65.225% 70.331% 70.331% 67.208% 76.580% Annual Amort of Base 21,741,131.15 13,352,072.31 21,557,938.34 17,736,829.32 21,637,897.81 22,586,375.97 23,553,199.70 32,246,800.09 37,271,455.92 46,761,181.64 25,271,877.28 29,883,970.74 25,486,768.83 44,895,554.62 YTD Amort. 21,741,131.15 13,352,072.31 21,557,938.34 17,736,829.32 21,637,897.81 22,586,375.97 23,553,199.70 32,246,800.09 37,271,455.92 46,761,181.64 25,271,877.28 29,883,970.74 25,486,768.83 44,895,554.62 Less: Previously Reported 21,741,131.15 13,352,072.31 21,557,938.34 17,736,829.32 21,637,897.81 22,586,375.97 23,553,199.70 32,246,800.09 37,271,455.92 46,761,181.64 25,275,691.00 29,888,773.17 25,499,348.35 44,913,145.99 Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (3,813.72) (4,802.43) (12,579.52) (17,591.37) Benefit of CA Tax Deprec on CIAC Base CIAC Base 21,741,131.15 13,656,754.50 23,104,062.18 19,963,565.41 25,641,876.88 28,260,170.38 31,212,000.35 45,418,028.29 56,014,451.56 71,692,114.44 35,932,771.15 42,490,467.56 37,922,224.78 58,625,691.59 * 200% CALIF - 30 Yr. 77.513% 75.146% 72.779% 70.412% 68.045% 65.678% 63.223% 60.593% 57.776% 54.758% 51.524% 51.524% 48.059% 48.059% Annual Amort of Base 16,852,202.99 10,262,504.74 16,814,905.41 14,056,745.68 17,448,015.12 18,560,714.70 19,733,162.98 27,520,145.88 32,362,909.53 39,257,168.03 18,514,001.01 21,892,788.51 18,225,042.01 28,174,921.12 YTD Amort. 16,852,202.99 10,262,504.74 16,814,905.41 14,056,745.68 17,448,015.12 18,560,714.70 19,733,162.98 27,520,145.88 32,362,909.53 39,257,168.03 18,514,001.01 21,892,788.51 18,225,042.01 28,174,921.12 Less: Previously Reported 16,852,202.99 10,262,504.74 16,814,905.41 14,056,745.68 17,448,015.12 18,560,714.70 19,733,162.98 27,520,145.88 32,362,909.53 39,257,168.03 18,516,794.91 21,896,306.73 18,234,037.35 28,185,960.86 Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,793.90) (3,518.22) (8,995.34) (11,039.74) Book Revenue ITCC Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,843.66 1,843.65 5,053.67 5,053.67 Deferred Revenue 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,096.04) (1,096.03) (3,004.36) (3,013.50) Amortization 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 770.85 770.85 2,019.17 2,307.74 (REVENUE)/EXPENSE 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 1,518.47 1,518.47 4,068.48 4,347.91 Schedule M Adjustment - Common Taxable Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7,266.19 8,671.98 23,770.96 28,024.90 Tax Depreciation - Calif 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,793.90) (3,518.22) (8,995.34) (11,039.74) Reverse Book Income 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (1,518.47) (1,518.47) (4,068.48) (4,347.91) Total Sch M Adj-Common 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,953.82 3,635.29 10,707.14 12,637.25 Deferred Taxes CIAC Base 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 5,422.53 6,828.33 18,717.29 22,971.23 Tax Depreciation - Calif 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 (2,793.90) (3,518.22) (8,995.34) (11,039.74) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2,628.63 3,310.11 9,721.95 11,931.49 W:\Tax\2015 GRC\M-1 Supports\CIAC\Dec 2012 CIAC (JZ).xlsx92+detail - modified
92 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 Y2012 2004 2005 2006 2007 pre 3/1/2008 3/1/2008 + 2009 10/1/2010 + pre 10/1/2010 2011 2012 Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage Vintage TOTAL 24,354,979.77 42,558,974.83 57,600,225.16 56,638,660.46 8,818,985.46 12,179,091.45 13,161,782.56 2,212,698.13 5,965,612.74 7,868,115.26 16,785,182.18 409,449,942.02 22.00% 35.00% 35.00% 35.00% 35.00% 22.00% 22.00% 8.00% 22.00% 8.00% 22.00% 110,704,453.50 121,597,070.94 164,572,071.89 161,824,744.17 25,197,101.32 55,359,506.58 59,826,284.36 27,658,726.65 27,116,421.54 98,351,440.75 76,296,282.64 1,440,179,414.56 135,059,433.27 164,156,045.77 222,172,297.05 218,463,404.63 34,016,086.78 67,538,598.03 72,988,066.92 29,871,424.78 33,082,034.28 106,219,556.01 93,081,464.82 1,849,629,356.58 24,354,979.77 42,558,974.83 57,600,225.16 56,638,660.46 8,818,985.46 12,179,091.45 13,161,782.56 2,212,698.13 5,965,612.74 7,868,115.26 16,785,182.18 409,449,942.02 24,377,951.13 42,671,072.22 58,205,549.34 56,622,906.71 8,838,102.38 12,274,676.08 13,116,604.80 2,231,953.57 6,085,185.38 7,998,170.18 12,093,432.78 405,835,033.24 (22,971.36) (112,097.39) (605,324.18) 15,753.75 (19,116.92) (95,584.63) 45,177.76 (19,255.44) (119,572.64) (130,054.92) 4,691,749.40 3,614,908.78 110,704,453.50 121,597,070.94 164,572,071.89 161,824,744.17 25,197,101.32 55,359,506.58 59,826,284.36 27,658,726.65 27,116,421.54 98,351,440.75 76,296,282.64 1,440,179,414.56 110,808,868.77 121,917,349.20 166,301,569.54 161,779,733.46 25,251,721.09 55,793,982.17 59,620,930.91 27,899,419.68 27,659,933.53 99,977,127.25 54,970,149.00 1,423,710,034.20 (104,415.27) (320,278.26) (1,729,497.65) 45,010.71 (54,619.77) (434,475.59) 205,353.45 (240,693.03) (543,511.99) (1,625,686.50) 21,326,133.64 16,469,380.36 (127,386.63) (432,375.65) (2,334,821.83) 60,764.46 (73,736.69) (530,060.22) 250,531.21 (259,948.47) (663,084.63) (1,755,741.42) 26,017,883.04 20,084,289.14 110,704,453.50 121,597,070.94 164,572,071.89 161,824,744.17 25,197,101.32 55,359,506.58 59,826,284.36 27,658,726.65 27,116,421.54 98,351,440.75 76,296,282.64 1,440,179,414.56 74.349% 72.118% 39.709% 34.821% 64.770% 64.770% 61.913% 100.000% 58.824% 100.000% 51.875% 82,307,654.13 87,693,375.62 65,349,924.03 56,348,994.17 16,320,162.52 35,856,352.41 37,040,247.44 27,658,726.65 15,950,963.81 98,351,440.75 39,578,696.62 946,439,591.87 82,307,654.13 87,693,375.62 65,349,924.03 56,348,994.17 16,320,162.52 35,856,352.41 37,040,247.44 27,658,726.65 15,950,963.81 98,351,440.75 39,578,696.62 946,439,591.87 82,385,285.84 87,924,353.90 66,036,690.25 56,333,320.99 16,355,539.75 36,137,762.25 36,913,106.95 27,899,419.68 16,270,679.30 99,977,127.25 28,515,764.79 938,770,891.71 (77,631.71) (230,978.28) (686,766.22) 15,673.18 (35,377.23) (281,409.84) 127,140.49 (240,693.03) (319,715.49) (1,625,686.50) 11,062,931.83 7,668,700.16 110,704,453.50 121,597,070.94 164,572,071.89 161,824,744.17 25,197,101.32 55,359,506.58 59,826,284.36 27,658,726.65 27,116,421.54 98,351,440.75 76,296,282.64 1,440,179,414.56 44.347% 40.370% 36.109% 31.543% 26.651% 26.651% 21.410% 15.795% 15.795% 9.779% 3.334% 49,094,103.99 49,088,737.54 59,425,329.44 51,044,379.05 6,715,279.47 14,753,862.10 12,808,807.48 4,368,695.87 4,283,038.78 9,617,787.39 2,543,718.06 563,418,966.88 49,094,103.99 49,088,737.54 59,425,329.44 51,044,379.05 6,715,279.47 14,753,862.10 12,808,807.48 4,368,695.87 4,283,038.78 9,617,787.39 2,543,718.06 563,418,966.88 49,140,409.03 49,218,033.87 60,049,833.75 51,030,181.33 6,729,836.19 14,869,654.19 12,764,841.31 4,406,713.34 4,368,886.50 9,776,763.27 1,832,704.77 563,889,432.46 (46,305.04) (129,296.33) (624,504.31) 14,197.72 (14,556.72) (115,792.09) 43,966.17 (38,017.47) (85,847.72) (158,975.88) 711,013.29 (470,465.58) 22,971.36 112,097.39 605,324.18 (15,753.75) 19,116.92 95,584.63 (45,177.76) 19,255.44 119,572.64 130,054.92 (4,691,749.40) (3,614,908.78) (13,697.82) (66,843.67) (362,310.73) 9,429.25 (11,442.24) (57,211.23) 26,803.96 (11,424.26) (70,942.44) (77,161.59) 2,783,614.92 2,140,604.22 10,184.19 48,206.32 143,869.96 (3,283.36) 7,411.14 37,055.72 (16,595.14) 11,424.26 41,731.18 77,161.59 (1,444,000.24) (1,080,965.77) 19,457.73 93,460.04 386,883.41 (9,607.86) 15,085.82 75,429.12 (34,968.94) 19,255.44 90,361.38 130,054.92 (3,352,134.72) (2,555,270.33) 127,386.63 432,375.65 2,334,821.83 (60,764.46) 73,736.69 530,060.22 (250,531.21) 259,948.47 663,084.63 1,755,741.42 (26,017,883.04) (20,084,289.14) (46,305.04) (129,296.33) (624,504.31) 14,197.72 (14,556.72) (115,792.09) 43,966.17 (38,017.47) (85,847.72) (158,975.88) 711,013.29 (470,465.58) (19,457.73) (93,460.04) (386,883.41) 9,607.86 (15,085.82) (75,429.12) 34,968.94 (19,255.44) (90,361.38) (130,054.92) 3,352,134.72 2,555,270.33 61,623.86 209,619.28 1,323,434.11 (36,958.88) 44,094.15 338,839.01 (171,596.10) 202,675.56 486,875.53 1,466,710.62 (21,954,735.03) (17,999,484.39) 104,415.27 320,278.26 1,729,497.65 (45,010.71) 54,619.77 434,475.59 (205,353.45) 240,693.03 543,511.99 1,625,686.50 (21,326,133.64) (16,469,380.36) (46,305.04) (129,296.33) (624,504.31) 14,197.72 (14,556.72) (115,792.09) 43,966.17 (38,017.47) (85,847.72) (158,975.88) 711,013.29 (470,465.58) 58,110.23 190,981.93 1,104,993.34 (30,812.99) 40,063.05 318,683.50 (161,387.28) 202,675.56 457,664.27 1,466,710.62 (20,615,120.35) (16,939,845.94) W:\Tax\2015 GRC\M-1 Supports\CIAC\Dec 2012 CIAC (JZ).xlsx92+detail - modified
Workpaper Southern California Edison / 2015GRC A.13-11-003 93 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2011 (prepared year end only and provided to Capital Recovery) FEDERAL TAX BASIS Total (includes 253.931) Adjustment for 253.931 Activity Total after Adj Tax Basis Additions for 2011 105,205,567.13 12,502,315.75 92,703,251.38 Change in Tax Basis of 2011 Items 2010 CIAC Basis as of 12/31/11 59,325,247.38 6,199,680.93 2010 CIAC Basis as of 12/31/10 69,669,656.41 10,772,120.64 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 59,917,966.45 (1,027,595.00) 2009 CIAC Basis as of 12/31/10 58,522,026.14 407,010.50 Refund in 2011 of 2009 Vintage 1,395,940.31 (1,434,605.50) 2,830,545.81 2008 CIAC Basis as of 12/31/11 80,947,373.43 (3,403,419.12) 2008 CIAC Basis as of 12/31/10 83,009,783.90 (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 12/31/11 162,062,092.11 11,527,294.60 2007 CIAC Basis as of 12/31/10 165,928,130.69 13,744,753.37 Refund in 2011 of 2007 Vintage (3,866,038.58) (2,217,458.77) (1,648,579.81) 2006 CIAC Basis as of 12/31/11 166,843,732.89 18,357,276.49 2006 CIAC Basis as of 12/31/10 170,382,549.11 21,806,923.40 Refund in 2011 of 2006 Vintage (3,538,816.22) (3,449,646.91) (89,169.31) 2005 CIAC Basis as of 12/31/11 123,030,594.60 18,716,489.11 2005 CIAC Basis as of 12/31/10 124,105,266.06 19,753,199.11 Refund in 2011 of 2005 Vintage (1,074,671.46) (1,036,710.00) (37,961.46) 2004 CIAC Basis as of 12/31/11 111,093,800.14 7,719,703.36 2004 CIAC Basis as of 12/31/10 111,348,270.68 8,447,794.27 Refund in 2011 of 2004 Vintage (254,470.54) (728,090.91) 473,620.37 2003 CIAC Basis as of 12/31/11 97,120,190.96 6,824,752.45 2003 CIAC Basis as of 12/31/10 97,525,021.51 7,350,078.49 Refund in 2011 of 2003 Vintage (404,830.55) (525,326.04) 120,495.49 2002 CIAC Basis as of 12/31/11 78,807,496.61 8,085,731.04 2002 CIAC Basis as of 12/31/10 79,289,457.77 8,744,270.27 Refund in 2011 of 2002 Vintage (481,961.16) (658,539.23) 176,578.07 2001 CIAC Basis as of 12/31/11 71,830,578.47 5,588,104.38 2001 CIAC Basis as of 12/31/10 72,307,997.68 7,281,446.94 Refund in 2011 of 2001 Vintage (477,419.21) (1,693,342.56) 1,215,923.35 2000 CIAC Basis as of 12/31/11 56,137,782.85 5,039,939.06 2000 CIAC Basis as of 12/31/10 56,357,856.21 6,055,847.68 Refund in 2011 of 2000 Vintage (220,073.36) (1,015,908.62) 795,835.26 1999 CIAC Basis as of 12/31/11 45,496,571.88 747,917.88 1999 CIAC Basis as of 12/31/10 45,497,987.12 931,466.88 Refund in 2011 of 1999 Vintage (1,415.24) (183,549.00) 182,133.76 1998 CIAC Basis as of 12/31/11 31,199,844.47 788,258.88 1998 CIAC Basis as of 12/31/10 31,201,158.85 806,761.38 Refund in 2011 of 1998 Vintage (1,314.38) (18,502.50) 17,188.12 1997 CIAC Basis as of 12/31/11 28,260,170.38 320,766.50 1997 CIAC Basis as of 12/31/10 28,260,170.38 320,766.50 Refund in 2011 of 1997 Vintage 0.00 0.00 0.00 1996 CIAC Basis as of 12/31/11 25,641,876.88 (179,163.12) 1996 CIAC Basis as of 12/31/10 25,641,876.88 (179,163.12) Refund in 2011 of 1996 Vintage 0.00 0.00 0.00 1995 CIAC Basis as of 12/31/11 19,963,565.41 (2,514,427.32) 1995 CIAC Basis as of 12/31/10 19,963,565.41 (2,514,427.32) Refund in 2011 of 1995 Vintage 0.00 0.00 0.00 1994 CIAC Basis as of 12/31/11 23,104,062.18 (2,647,421.15) 1994 CIAC Basis as of 12/31/10 23,104,062.18 (2,647,421.15) Refund in 2011 of 1994 Vintage 0.00 0.00 0.00 1993 CIAC Basis as of 12/31/11 13,656,754.50 (1,072,443.71) 1993 CIAC Basis as of 12/31/10 13,656,754.50 (1,072,443.71) Refund in 2011 of 1993 Vintage 0.00 0.00 0.00 1992 CIAC Basis as of 12/31/11 21,741,131.15 (2,685,181.88) 1992 CIAC Basis as of 12/31/10 21,741,131.15 (2,678,302.12) Refund in 2011 of 1992 Vintage 0.00 (6,879.76) 6,879.76 1 of 4
94 Workpaper Southern California Edison / 2015GRC A.13-11-003 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2011 (prepared year end only and provided to Capital Recovery) Total (includes 253.931) Adjustment for 253.931 Activity 1991 CIAC Basis as of 12/31/11 24,561,887.89 (4,569,127.29) 1991 CIAC Basis as of 12/31/10 24,561,887.89 (4,569,127.29) Total after Adj Refund in 2011 of 1991 Vintage 0.00 0.00 0.00 1990 CIAC Basis as of 12/31/11 78,150,531.11 34,039,702.43 1990 CIAC Basis as of 12/31/10 78,150,531.11 34,039,702.43 Refund in 2011 of 1990 Vintage 0.00 0.00 0.00 1989 CIAC Basis as of 12/31/11 15,240,843.46 (44,654,598.50) 1989 CIAC Basis as of 12/31/10 15,240,843.46 (44,654,598.50) Refund in 2011 of 1989 Vintage 0.00 0.00 0.00 1988 CIAC Basis as of 12/31/11 29,130,632.18 (18,273,854.36) 1988 CIAC Basis as of 12/31/10 29,130,632.18 (18,273,854.36) Refund in 2011 of 1988 Vintage 0.00 0.00 0.00 1987 CIAC Basis as of 12/31/11 43,749,600.63 16,598,143.66 1987 CIAC Basis as of 12/31/10 43,749,600.63 16,598,143.66 Refund in 2011 of 1987 Vintage 0.00 0.00 0.00 83,873,677.24 (6,285,680.08) 90,159,357.32 Total (includes 253.931) 12/31/2010 12/31/2011 Difference Sum of 1987-1991 190,833,495.27 190,833,495.27 0.00 Sum of 1992-2011 1,297,512,722.63 1,381,386,399.87 83,873,677.24 1,488,346,217.90 1,572,219,895.14 83,873,677.24 Adj for 253.931 Activity Sum of 1987-1991 (16,859,734.06) (16,859,734.06) 0.00 Sum of 1992-2011 95,174,259.21 88,888,579.13 (6,285,680.08) 78,314,525.15 72,028,845.07 (6,285,680.08) CIAC bal @ Dec 31, 2011 excluding CIAC Refundable (Rpt #30) 1,485,277,242.00 CIAC Refundable Accumulated bal @ Dec 31, 2011 72,028,845.07 Total CIAC balance @ Dec 31, 2011 1,557,306,087.07 2 of 4
Workpaper Southern California Edison / 2015GRC A.13-11-003 95 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2011 (prepared year end only and provided to Capital Recovery) Total (includes 253.931) Adjustment for 253.931 Activity Total after Adj CIAC SUMMARY - 2011 (prepared year end only and provided to Capital Recovery) CALIFORNIA TAX BASIS Total (includes 253.931) Adjustment for 253.931 Activity Total after Adj Tax Basis Additions for 2011 105,205,567.13 12,502,315.75 92,703,251.38 Change in Tax Basis of 2011 Items 2010 CIAC Basis as of 12/31/11 59,325,247.38 6,199,680.93 2010 CIAC Basis as of 12/31/10 69,669,656.41 10,772,120.64 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 59,917,966.45 (1,027,595.00) 2009 CIAC Basis as of 12/31/10 58,522,026.14 407,010.50 Refund in 2011 of 2009 Vintage 1,395,940.31 (1,434,605.50) 2,830,545.81 2008 CIAC Basis as of 12/31/11 80,947,373.43 (3,403,419.12) 2008 CIAC Basis as of 12/31/10 83,009,783.90 (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 12/31/11 162,062,092.11 11,527,294.60 2007 CIAC Basis as of 12/31/10 165,928,130.69 13,744,753.37 Refund in 2011 of 2007 Vintage (3,866,038.58) (2,217,458.77) (1,648,579.81) 2006 CIAC Basis as of 12/31/11 166,843,732.89 18,357,276.49 2006 CIAC Basis as of 12/31/10 170,382,549.11 21,806,923.40 Refund in 2011 of 2006 Vintage (3,538,816.22) (3,449,646.91) (89,169.31) 2005 CIAC Basis as of 12/31/11 123,030,594.60 18,716,489.11 2005 CIAC Basis as of 12/31/10 124,105,266.06 19,753,199.11 Refund in 2011 of 2005 Vintage (1,074,671.46) (1,036,710.00) (37,961.46) 2004 CIAC Basis as of 12/31/11 111,093,800.14 7,719,703.36 2004 CIAC Basis as of 12/31/10 111,348,270.68 8,447,794.27 Refund in 2011 of 2004 Vintage (254,470.54) (728,090.91) 473,620.37 2003 CIAC Basis as of 12/31/11 97,120,190.96 6,824,752.45 2003 CIAC Basis as of 12/31/10 97,525,021.51 7,350,078.49 Refund in 2011 of 2003 Vintage (404,830.55) (525,326.04) 120,495.49 2002 CIAC Basis as of 12/31/11 78,807,496.61 8,085,731.04 2002 CIAC Basis as of 12/31/10 79,289,457.77 8,744,270.27 Refund in 2011 of 2002 Vintage (481,961.16) (658,539.23) 176,578.07 2001 CIAC Basis as of 12/31/11 71,830,578.47 5,588,104.38 2001 CIAC Basis as of 12/31/10 72,307,997.68 7,281,446.94 Refund in 2011 of 2001 Vintage (477,419.21) (1,693,342.56) 1,215,923.35 2000 CIAC Basis as of 12/31/11 56,137,782.85 5,039,939.06 2000 CIAC Basis as of 12/31/10 56,357,856.21 6,055,847.68 Refund in 2011 of 2000 Vintage (220,073.36) (1,015,908.62) 795,835.26 1999 CIAC Basis as of 12/31/11 45,496,571.88 747,917.88 1999 CIAC Basis as of 12/31/10 45,497,987.12 931,466.88 Refund in 2011 of 1999 Vintage (1,415.24) (183,549.00) 182,133.76 1998 CIAC Basis as of 12/31/11 31,199,844.47 788,258.88 1998 CIAC Basis as of 12/31/10 31,201,158.85 806,761.38 Refund in 2011 of 1998 Vintage (1,314.38) (18,502.50) 17,188.12 1997 CIAC Basis as of 12/31/11 28,260,170.38 320,766.50 1997 CIAC Basis as of 12/31/10 28,260,170.38 320,766.50 Refund in 2011 of 1997 Vintage 0.00 0.00 0.00 1996 CIAC Basis as of 12/31/11 25,641,876.88 (179,163.12) 1996 CIAC Basis as of 12/31/10 25,641,876.88 (179,163.12) Refund in 2011 of 1996 Vintage 0.00 0.00 0.00 1995 CIAC Basis as of 12/31/11 19,963,565.41 (2,514,427.32) 1995 CIAC Basis as of 12/31/10 19,963,565.41 (2,514,427.32) Refund in 2011 of 1995 Vintage 0.00 0.00 0.00 1994 CIAC Basis as of 12/31/11 23,104,062.18 (2,647,421.15) 1994 CIAC Basis as of 12/31/10 23,104,062.18 (2,647,421.15) Refund in 2011 of 1994 Vintage 0.00 0.00 0.00 1993 CIAC Basis as of 12/31/11 13,656,754.50 (1,072,443.71) 1993 CIAC Basis as of 12/31/10 13,656,754.50 (1,072,443.71) Refund in 2011 of 1993 Vintage 0.00 0.00 0.00 3 of 4
96 Workpaper Southern California Edison / 2015GRC A.13-11-003 W:\Tax\2015 GRC\M-1 Supports\CIAC\ Dec 2011 CIAC Calc Tax Basis & Income (JZ).xls summ to CapRec CIAC SUMMARY - 2011 (prepared year end only and provided to Capital Recovery) Total (includes 253.931) Adjustment for 253.931 Activity 1992 CIAC Basis as of 12/31/11 21,741,131.15 (2,685,181.88) 1992 CIAC Basis as of 12/31/10 21,741,131.15 (2,678,302.12) Total after Adj Refund in 2011 of 1992 Vintage 0.00 (6,879.76) 6,879.76 83,873,677.24 (6,285,680.08) 90,159,357.32 Total (includes 253.931) 12/31/2010 12/31/2011 Difference Sum of 1992-2011 1,297,512,722.63 1,381,386,399.87 83,873,677.24 1,297,512,722.63 1,381,386,399.87 83,873,677.24 Adj for 253.931 Activity Sum of 1992-2011 95,174,259.21 88,888,579.13 (6,285,680.08) 95,174,259.21 88,888,579.13 (6,285,680.08) CIAC bal @ Dec 31, 2011 excluding CIAC Refundable (Rpt #30) 1,232,078,253.00 CIAC Refundable Accumulated bal @ Dec 31, 2011 88,888,579.13 Total CIAC balance @ Dec 31, 2011 1,320,966,832.13 4 of 4
Workpaper Southern California Edison / 2015GRC A.13-11-003 97
98 Workpaper Southern California Edison / 2015GRC A.13-11-003 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.)87-09-026 in Order Instituting Investigation (OII) 86-11-019. 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 800 8631 Rush Street Rosemead, California 91770 (626) 302-3630 Fax (626) 302-4829
Workpaper Southern California Edison / 2015GRC A.13-11-003 99 ADVICE 182-G/2805-E (U 338-E) - 2 - November 7, 2012 2010. 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, 2012. The Act further extended 50 percent bonus depreciation beginning on January 1, 2012 through December 31, 2012. The bonus depreciation extension will sunset on January 1, 2013. As a result of this modification, the ITCC Tax Factor for both electric and gas will be 0.35 (35 percent) beginning January 1, 2013. The increased ITCC Tax Factor has been calculated, as set forth in Attachment C, by using Method 5 as described in D.87-09-026 and D.87-12-028 in OII 86-11-019. 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 0.35. 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 0.35. These increases shall be applicable to contributions received by SCE on or after January 1, 2013. 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.87-09-026, 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, 2013. 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:
100 Workpaper Southern California Edison / 2015GRC A.13-11-003 ADVICE 182-G/2805-E (U 338-E) - 3 - November 7, 2012 CPUC, Energy Division Attention: Tariff Unit 505 Van Ness Avenue San Francisco, California 94102 E-mail: 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 91770 Facsimile: (626) 302-4829 E-mail: 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 94102 Facsimile: (415) 929-5540 E-mail: 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) 302-2930. For changes to all other service lists, please contact the Commission s Process Office at (415) 703-2021 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 http://www.sce.com/aboutsce/regulatory/adviceletters.
Workpaper Southern California Edison / 2015GRC A.13-11-003 101 ADVICE 182-G/2805-E (U 338-E) - 4 - November 7, 2012 For questions, please contact Alfred Lopez at (626) 302-8797 or Dante Pasaporte at (626) 302-2695 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
102 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 302-2086 PLC HEAT WATER E-mail: Darrah.Morgan@sce.com EXPLANATION OF UTILITY TYPE ELC = Electric GAS = Gas PLC = Pipeline HEAT = Heat WATER = Water E-mail 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.
Workpaper Southern California Edison / 2015GRC A.13-11-003 103 Southern California Edison Revised Cal. PUC Sheet No. 51028-E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No. 49134-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, 1992. 2. 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, 2013. 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. 87-09-026. 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
104 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Revised Cal. PUC Sheet No. 51029-E Rosemead, California (U 338-E) Cancelling Revised Cal. PUC Sheet No. 50969-E TABLE OF CONTENTS Sheet 1 Cal. P.U.C. Sheet No. TITLE PAGE... 11431-E TABLE OF CONTENTS - RATE SCHEDULES... 51029-50214-50397-50878-50879-50880-50881-E... 50956-50882-E TABLE OF CONTENTS - LIST OF CONTRACTS AND DEVIATIONS... 50882-E TABLE OF CONTENTS - RULES... 50970-E TABLE OF CONTENTS - INDEX OF COMMUNITIES, MAPS, BOUNDARY DESCRIPTIONS... 48665-E TABLE OF CONTENTS - SAMPLE FORMS... 48665-50733-49268-50957-49864-48847-E... 50736-50198-49866-E (T) PRELIMINARY STATEMENT: A. Territory Served... 22909-E B. Description of Service... 22909-E C. Procedure to Obtain Service... 22909-E D. Establishment of Credit and Deposits... 22909-E E. General... 45178-45179-45180-45181-45182-E F. Symbols... 45182-E G. Gross Revenue Sharing Mechanism... 26584-26585-26586-26587-27195-27196-27197-E... 27198-27199-27200-27201-E H. Baseline Service... 45183-45598-11880-11881-31679-E I. Not In Use... -E J. Palo Verde Balancing Account... 47626-44943-44944-E K. Nuclear Decommissioning Adjustment Mechanism... 36582-47710-E L. Purchase Agreement Administrative Costs Balancing Account... 46061-44042-E M. Income Tax Component of Contributions... 51028-27632-E N. Memorandum Accounts... 21344-50416-50417-49491-49492-49134-45585-45586-47627-E... 50418-42841-42842-44948-44949-44950-44951-44952-44953-42849-42850-42851-E... 41717-47876-44297-42855-42856-44341-45252-47628-50419-50420-42862-42863-E... 42864-49737-49738-44956-45920-48728-42870-50209-42872-42873-50421-46539-E... 42876-42877-42878-42879-42880-42881-42882-48787-44958-42885-44959-42887-E... 47275-44960-47098-47358-47359-49928-50422-49704-49705-49706-49707-44029-E... 44133-45906-45097-E O. California Alternate Rates for Energy (CARE) Adjustment Clause... 34705-41902-E... 36472-38847-50817-E P. Optional Pricing Adjustment Clause (OPAC)... 27670-27671-27672-27673-27674-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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Workpaper Southern California Edison / 2015GRC A.13-11-003 109 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) 2012 67,735,308 35,899,713 53% 30% 25,129,799 2011 117,817,670 52,318,294 44% 33% 35,275,181 2010 86,187,527 38,514,308 45% 30% 26,960,015 Total 271,740,506 126,732,315 87,364,995
110 Workpaper Southern California Edison / 2015GRC A.13-11-003 2012 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 27,448,164 11.01% 8.86% 22,089,131 DISTRIBUTION 1,394,307,615 503,600,320 36.12% 29.07% 405,276,416 SUBSTATION 411,745,600 37,476,901 9.10% 7.32% 30,159,838 2,055,317,909 568,525,385 457,525,385 2011 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 28,280,325 4.37% 3.40% 21,988,033 DISTRIBUTION 1,513,075,475 495,445,671 32.74% 25.46% 385,210,414 SUBSTATION 405,237,856 41,045,245 10.13% 7.88% 31,912,795 2,564,912,696 564,771,242 439,111,242 2010 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 12,521,621 32.23% 22.56% 8,765,135 DISTRIBUTION 1,062,972,781 346,217,630 32.57% 22.80% 242,352,341 SUBSTATION 367,770,317 56,806,055 15.45% 10.81% 39,764,238 1,469,593,694 415,545,306 290,881,714
Workpaper Southern California Edison / 2015GRC A.13-11-003 111 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 1-1563 Chapter 1 NORMAL TAXES AND SURTAXES 1-1400U-3 Subchapter A Determination of Tax Liability 1-59B Part VI ALTERNATIVE MINIMUM TAX 55-59 55 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. https://checkpoint.riag.com/app/view/toolitem?usid=332ex5011d&feature=tcheckpoint&lastcpreqid=104735 7/3/2013
112 Workpaper Southern California Edison / 2015GRC A.13-11-003 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. 23400.] 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. 23453.] California does not conform to the exemption for small business corporations in IRC 55(e). [Cal. Rev. & Tax. Cd. 23455.5.] Also, California does not conform to the adjustments in computing AMT (made to IRC 56 by 4(1) of P.L. 106-519), relating to the exclusion of extraterritorial income under IRC 114. [Cal. Rev. & Tax. Cd. 23456.5.] 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. 23455 (a).] S corporations are not subject to the alternative minimum tax. [Cal. Rev. & Tax. Cd. 23400(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. 23455 (c).] https://checkpoint.riag.com/app/view/toolitem?usid=332ex5011d&feature=tcheckpoint&lastcpreqid=104992 7/3/2013
Workpaper Southern California Edison / 2015GRC A.13-11-003 113 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. 23455 (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. 23459(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. 23457.] 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. 23457(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 23457 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. 23457(b).] https://checkpoint.riag.com/app/view/toolitem?usid=332ex5011d&feature=tcheckpoint&lastcpreqid=104992 7/3/2013
114 Workpaper Southern California Edison / 2015GRC A.13-11-003 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. 23457(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. 23457(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. 24423 (see 11,032). [Cal. Rev. & Tax. Cd. 24449(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. 23453(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. 23453(b).] Stats. 2001, ch. 920, effective 2002 and after, repealed subdivision (d) of Cal. Rev. & Tax. Cd. 23453. 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. 23453(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. 23036(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. 317434, 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. 2011-02, 03/18/2011; Legal Division Guidance 2010-12-01.) https://checkpoint.riag.com/app/view/toolitem?usid=332ex5011d&feature=tcheckpoint&lastcpreqid=104992 7/3/2013
Workpaper Southern California Edison / 2015GRC A.13-11-003 115 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. 23459(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. 24636.] 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 - 2013 Thomson Reuters/RIA. All rights reserved. https://checkpoint.riag.com/app/view/toolitem?usid=332ex5011d&feature=tcheckpoint&lastcpreqid=104992 7/3/2013
116 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 252. Operating Revenues 253. Electric Revenues 5,924,916 5,678,886 6,137,568 6,778,458 7,136,587 7,483,622 254. Jurisdictional Factor 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 255. Total Operating Revenues Juris. 5,924,916 5,678,886 6,137,568 6,778,458 7,136,587 7,483,622 256. Operating Expenses 257. Escalation 0 40,713 84,324 132,650 204,183 263,028 258. Generation - Steam 28,512 19,644 13,633 7,343 7,343 7,343 259. Generation - Nuclear 73,818 73,818 73,818 73,818 73,818 73,818 260. Generation - Hydro 49,204 53,306 53,225 53,225 53,225 53,225 261. Generation - Other 101,215 131,500 108,013 122,668 122,668 122,668 262. Transmission 151,187 172,211 174,211 176,454 176,454 176,454 263. Distribution 508,337 536,161 555,849 556,392 556,392 556,392 264. Customer Accounts 167,789 177,195 177,060 175,787 175,787 175,787 265. Customer Service and Information 38,590 38,710 38,772 39,105 39,105 39,105 266. Total O&M Expenses 1,118,652 1,243,258 1,278,905 1,337,441 1,408,974 1,467,819 267. O&M Jurisdictional Factor 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 268. O&M Expenses Juris. 1,118,652 1,243,258 1,278,905 1,337,441 1,408,974 1,467,819 269. Administrative and General 901,028 929,126 957,948 936,012 938,730 944,443 270. Total A&G Expenses 901,028 929,126 957,948 936,012 938,730 944,443 271. A & G Jurisdictional Factor 100.000% 100.000% 100.000% 100.000% 100.000% 100.000% 272. Administrative & General Juris. 901,028 929,126 957,948 936,012 938,730 944,443 273. Revenue Credits 197,631 188,426 195,718 198,203 201,071 200,860 274. Other 0 0 0 0 0 0 275. Uncollectibles 14,505 11,642 12,582 17,217 18,127 19,008 276. Franchise Requirements - Total System 48,430 51,462 55,619 61,650 64,907 68,064 277. Franchise Requirements - CPUC Juris. 48,430 51,462 55,619 61,650 64,907 68,064 278. Subtotal - System 1,884,984 2,047,061 2,109,336 2,154,118 2,229,667 2,298,474 279. 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 117 Southern California Edison Ad Valorem Tax Data (Thousands Of Dollars) CALENDAR YEAR EXPENSE: 2012 2013 2014 2015 2016 2017 1/2 PRIOR YEAR $94,773 $98,579 $111,884 $113,971 $129,574 $145,866 1/2 CURRENT YEAR 98,579 111,887 113,974 129,575 145,868 159,007 TOTAL 193,352 210,466 225,858 243,546 275,442 304,873 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 110,456 116,880 128,733 125,146 139,935 155,298 1/2 CURRENT YEAR 116,880 128,737 125,152 139,937 155,301 169,112 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 534 562 584 1,638 2,908 3,565 NEW MEXICO 0 0 0 0 0 0 WASHINGTON D. C. 0 0 0 0 0 0 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 53 54 116 181 165 163 NEVADA 88 73 526 571 282 213 NEW MEXICO 0 0 0 0 0 0 WASHINGTON D. C. 0 0 0 0 0 0 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 622 635 1,110 2,209 3,190 3,778 NEW MEXICO 0 0 0 0 0 0 WASHINGTON D. C. 0 0 0 0 0 0 TOTAL EXPENSE $227,336 $245,617 $253,885 $265,083 $295,236 $324,410 exp_pt_property_tax.xlsb Summary
118 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 FED DEPRECIATION FED AMORTIZATION EXISTING ASSETS 1,850,484 616,386 544,921 489,457 456,835 432,854 FORECASTED ACTIVITY 0 2,041,307 675,408 509,817 731,358 883,103 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 213,594 190,362 132,189 41,060 9,286 9,210 FORECASTED ACTIVITY 0 37,642 118,318 238,399 250,618 232,497 LAND RIGHTS - EXISTING 3,943 4,693 4,188 4,056 5,098 4,187 LAND RIGHTS - FORECAST 0 383 961 1,660 2,319 2,475 TOTAL 217,537 233,081 255,657 285,174 267,321 248,369 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 998,503 936,865 835,954 744,694 648,740 580,309 FORECASTED ACTIVITY 0 159,634 416,751 609,400 773,273 895,473 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 213,631 190,390 132,209 41,072 9,290 9,209 FORECASTED ACTIVITY 0 25,343 99,730 168,425 184,970 159,939 LAND RIGHTS - EXISTING 4,002 4,754 4,249 4,116 5,159 4,247 LAND RIGHTS - FORECAST 0 383 961 1,660 2,319 2,475 TOTAL 217,632 220,870 237,149 215,273 201,738 175,870 STATE AMT ADJUSTMENT EXISTING ASSETS (119,689) 135,203 87,621 45,086 20,385 17,631 FORECASTED ACTIVITY 0 40,654 105,050 149,714 185,518 198,141 TOTAL (119,689) 175,857 192,671 194,799 205,902 215,771 DEFERRED INCOME TAX EXPENSE/(BENEFIT) EXISTING ASSETS 496,286 (108,818) (130,965) (183,341) (192,410) (201,973) FORECASTED ACTIVITY 0 782,021 265,787 145,727 176,340 189,046 TOTAL WITH CIAC 496,286 673,203 134,822 (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 417,340 620,580 104,318 (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 496,286 673,203 134,822 (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 228,144 211,927 221,484 228,336 232,606 234,492 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 119 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 2012 2013 2014 2015 2016 2017 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 231,392 223,086 214,908 223,622 229,668 233,194 ITCC Deferred Tax Liability (93,470) (88,669) (88,019) (91,460) (94,594) (98,236) TOTAL NET CIAC 137,922 134,417 126,889 132,162 135,074 134,958 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 506,426 330,582 508,665 504,354 544,204 577,117 REMOVAL COSTS 332,351 356,287 403,028 458,186 456,414 447,978 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 506,426 330,582 508,665 504,354 544,204 577,117 REMOVAL COSTS 332,351 356,287 403,028 458,186 456,414 447,978 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 18,378 801 317 124 1,637 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 0 0 0 0 0 0 STATE TAX DEPRECIATION 0 0 0 0 0 0 REMOVAL COST (FEDERAL & STATE) 0 0 0 0 0 0 DIT EXPENSE 0 0 0 0 0 0 EOY ACCUMULATED DEFERRED TAXES (PLANT) 0 0 0 0 0 0 PRORATED WEIGHTED AVERAGE ADIT 0 0 0 0 0 0 ITC AVERAGE UNAMORTIZED BALANCE 0 0 0 0 0 0 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) 0 512 64 54 44 33 DIT EXPENSE 2,521 496 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 0 0 0 0 0 0 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) 0 0 0 0 0 0 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 0 0 0 0 0 0 FEDERAL TAX DEPRECIATION 2,339 34 13,306 (30,027) 0 0 STATE TAX DEPRECIATION 2,404 44 916 1,725 0 0 REMOVAL COST (FEDERAL & STATE) 4 600 0 0 0 0 DIT EXPENSE (8,307) (1,561) (4,072) 15,863 3 3 EOY ACCUMULATED DEFERRED TAXES (PLANT) (10,229) (11,791) (15,863) 0 3 6 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
120 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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 474,559 528,670 579,325 626,817 671,436 713,632 FORECASTED ACTIVITY 2,637 10,418 23,109 40,505 62,432 TOTAL 474,559 531,306 589,743 649,925 711,941 776,063 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 0 0 0 0 0 0 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 0 0 0 0 0 0 RECORDED 2012 2013 2014 FORECASTED 2015 2016 2017 Tax Repairs - ALL T&D Gross Repairs 457,525 292,420 481,238 482,117 531,070 524,759 Generation Gross Repairs 48,901 38,161 27,427 22,238 13,133 52,359 Total Repairs 506,426 330,581 508,665 504,355 544,203 577,118 Page 3 of 3
Workpaper Southern California Edison / 2015GRC A.13-11-003 121 2015 GRC 2015 Results of Operations Thousands of Dollars Line No Item Total FERC CPUC Legacy Meters Mohave Credit CPUC 1. TOTAL OPERATING REVENUES 6,778,458 982,232 5,796,227 64,500 (269) 5,860,457 2. OPERATING EXPENSES: 3. Production 4. Steam 7,343-7,343 7,343 5. Nuclear 73,818-73,818 73,818 6. Hydro 53,225-53,225 53,225 7. Other 122,668-122,668 122,668 8. Subtotal Production 257,054-257,054 - - 257,054 9. Transmission 176,454 82,809 93,645 93,645 10. Distribution 556,392 8,007 548,384 548,384 11. Customer Accounts 175,787-175,787 175,787 12. Uncollectibles 17,217 2,495 14,722 131 (1) 14,853 13. Customer Service & Information 39,105-39,105 39,105 14. Administrative & General 936,012 58,176 877,837 877,837 15. Franchise Requirements 61,650 8,933 52,717 584 (2) 53,299 16. Revenue Credits (198,203) (45,629) (152,574) (152,574) 17. Subtotal 2,021,468 114,791 1,906,677 715 (3) 1,907,389 18. Escalation 132,650 9,095 123,555 123,555 19. Depreciation 1,919,149 267,680 1,651,469 49,100 1,700,569 20. Taxes Other Than On Income 21. Property Taxes 243,546 54,199 189,347 189,347 22. Payroll Taxes & Misc 70,744 4,397 66,347 66,347 23. Taxes Based On Income 507,171 112,866 394,305 5,170 (109) 399,367 24. Total Taxes 821,461 171,461 650,000 5,170 (109) 655,061 25. TOTAL OPERATING EXPENSES 4,894,728 563,027 4,331,701 54,985 (112) 4,386,575 26. NET OPERATING REVENUE 1,883,731 419,205 1,464,526 9,514 (158) 1,473,883 27. RATE BASE 23,844,693 5,306,388 18,538,306 147,280 1,997 18,685,586 28. RATE OF RETURN 7.90% 7.90% 7.90% 6.46% -7.90% 7.89%
122 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 6,181,177 899,776 5,216,901 2. OPERATING EXPENSES: 3. Production 4. Steam 0.00% 7,343-7,343-7,343 7,343 5. Nuclear 0.00% 73,818-73,818-73,818 73,818 6. Hydro 0.00% 53,225-53,225-53,225 53,225 7. Other 0.00% 122,668-122,668-122,668 122,668 8. Subtotal Production N/A 257,054-257,054-257,054 257,054-9. Transmission 46.93% 176,454 82,809 93,645-93,645 93,645 10. Distribution 1.44% 556,392 8,007 548,384-548,384 548,384 11. Customer Accounts 0.00% 175,787-175,787-175,787 175,787 12. Uncollectibles N/A 18,127 2,591 15,536 131 15,667 2,285 13,251 13. Customer Service & Information 0.00% 39,105-39,105-39,105 39,105 14. Administrative & General 6.22% 938,730 58,344 880,385-880,385 127,326 753,059 15. Franchise Requirements N/A 64,907 9,276 55,631 584 56,216 8,183 47,448 16. Revenue Credits 23.02% (201,071) (46,290) (154,781) - (154,781) (2,667) (152,114) 17. Subtotal N/A 2,025,484 114,738 1,910,746 715 1,911,462 392,181 1,518,565 18. Escalation 6.86% 204,183 13,999 190,184-190,184 38,717 151,466 19. Depreciation 14.15% 1,989,162 281,411 1,707,752 49,100 1,756,852 199,221 1,508,531.24 20. Taxes Other Than On Income 21. Property Taxes 21.28% 275,442 58,601 216,841-216,841 25,150 191,690 22. Payroll Taxes & Misc 6.22% 73,064 4,541 68,523-68,523 9,910 58,613 23. Taxes Based On Income 21.28% 517,446 110,089 407,357 5,170 412,527 47,248 360,110 24. Total Taxes 0 865,953 173,232 692,721 5,170 697,891 82,308 610,413 25. TOTAL OPERATING EXPENSES N/A 5,084,782 583,379 4,501,403 54,985 4,556,388 712,427 3,788,975 26. NET OPERATING REVENUE N/A 2,051,805 436,531 1,615,274 9,514 1,624,789 187,349 1,427,926 27. RATE BASE 21.28% 25,972,217 5,525,703 20,446,513 147,280 20,593,793 2,371,503 18,075,010 28. RATE OF RETURN 7.90% 7.90% 7.90% 6.46% 7.89% 7.90% 7.90%
Workpaper Southern California Edison / 2015GRC A.13-11-003 123 2015 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 6,511,456 2. OPERATING EXPENSES: 3. Production 4. Steam 0.00% 7,343-7,343-7,343 5. Nuclear 0.00% 73,818-73,818-73,818 6. Hydro 0.00% 53,225-53,225-53,225 7. Other 0.00% 122,668-122,668-122,668 8. Subtotal Production N/A 257,054-257,054-257,054 9. Transmission 46.93% 176,454 82,809 93,645-93,645 10. Distribution 1.44% 556,392 8,007 548,384-548,384 11. Customer Accounts 0.00% 175,787-175,787-175,787 12. Uncollectibles N/A 19,008 2,633 16,375 131 16,506 13. Customer Service & Information 0.00% 39,105-39,105-39,105 14. Administrative & General 6.22% 944,443 58,700 885,744-885,744 15. Franchise Requirements N/A 68,064 9,428 58,635 584 59,220 16. Revenue Credits 23.02% (200,860) (46,241) (154,619) - (154,619) 17. Subtotal N/A 2,035,447 115,337 1,920,110 715 1,920,826 18. Escalation 6.86% 263,028 18,034 244,994-244,994 19. Depreciation 13.93% 2,054,130 286,167 1,767,963 49,100 1,817,063 20. Taxes Other Than On Income 21. Property Taxes 20.04% 304,873 61,109 243,764-243,764 22. Payroll Taxes & Misc 6.22% 75,627 4,700 70,927-70,927 23. Taxes Based On Income 20.04% 565,459 113,342 452,117 5,170 457,287 24. Total Taxes 945,959 179,151 766,808 5,170 771,978 25. TOTAL OPERATING EXPENSES N/A 5,298,563 598,688 4,699,874 54,985 4,754,860 26. NET OPERATING REVENUE N/A 2,185,059 437,977 1,747,082 9,514 1,756,596 27. RATE BASE 20.04% 27,658,978 5,544,018 22,114,960 147,280 22,262,240 28. RATE OF RETURN 7.90% 7.90% 7.90% 6.46% 7.89%
124 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 203. Jurisdictional Factor 100.000% 100.000% 100.000% 100.000% 204. Fixed Capital 205. Plant in Service (Avg.) 313,119 312,970 143,445 (0) 206. Plant in Service Plant ( Avg.) Juris. 313,119 312,970 143,445 (0) 207. Capitalized Software (Avg.) 0 0 0 0 208. Capitalized Software (Avg.) Juris. 0 0 0 0 209. Intangibles (Avg.) 0 0 0 0 210. Intangibles Juris. 0 0 0 0 211. Property Held for Future Use (Avg.) 0 0 0 0 212. Property Held for Future Use (Avg) Juris. 0 0 0 0 213. Total Fixed Capital (Avg.) 313,119 312,970 143,445 (0) 214. Total Fixed Capital (Avg.) Juris. 313,119 312,970 143,445 (0) 222. Working Capital 223. Materials and Supplies (Avg) 0 0 0 0 224. Materials and Supplies (Avg.) Juris. 0 0 0 0 227. Total Working Capital (Avg.) 0 0 0 0 228. Total Working Capital (Avg.) Juris 0 0 0 0 229. Total Before Deductions for Reserves (Avg) 313,119 312,970 143,445 (0) 230. Total Before Deductions for Reserves (Avg) Juris. 313,119 312,970 143,445 (0) 231. Deductions for Reserves 232. Depreciation Reserve (Avg) (318,519) (325,678) (134,038) 12,911 233. Depreciation Reserve Juris. (318,519) (325,678) (134,038) 12,911 236. 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) 1,997 239. Total Deductions for Reserves Juris. (323,032) (336,395) (147,099) 1,997 240. Total Rate Base (Avg) (9,913) (23,425) (3,655) 1,997 241. Total Rate Base Juris. (9,913) (23,425) (3,655) 1,997 Page 9 of 10 GRC.xlsb Mohave RO 4/9/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 125 37 38 39 40 41 Line Recorded Estimated No. Class of Plant 2012 2013 2014 2015 2016 2017 DEPRECIATION Generation Nuclear 1 San Onofre 0 0 0 2,307 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 25,823 0 0 5 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 0 32 78 78 78 78 9 Other Production 948 340 245 (3,714) (3,714) (3,714) 10 Hydro 21,298 22,260 24,204 33,094 35,032 36,557 11 Total Generation 117,189 126,653 149,436 140,435 121,153 125,279 Transmission 12 Land 2,262 2,816 3,090 3,578 3,876 3,876 13 Substations 107,956 133,671 151,298 169,580 177,868 187,249 14 Lines 67,242 90,636 127,287 179,945 198,745 208,159 15 Total Transmission 177,461 227,122 281,675 353,102 380,489 399,284 Distribution 16 Land 931 954 1,058 1,147 1,268 1,384 17 Substations 65,701 72,862 79,627 88,137 94,864 100,698 18 Lines 560,386 589,837 634,683 781,261 851,597 924,855 19 Total Distribution 627,018 663,653 715,369 870,546 947,729 1,026,938 20 General 157,153 178,946 200,845 243,476 250,200 245,294 21 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 468 468 468 468 468 468 23 Hydro Relicensing 3,327 3,881 4,369 4,195 4,413 4,592 24 Miscellaneous Intangibles 26 26 26 26 26 26 25 Capitalized Software 215,187 244,933 269,960 306,901 284,685 252,250 26 TOTAL AMORTIZATION 219,009 249,308 274,822 311,590 289,592 257,335 27 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
126 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Depreciation and Amortization Expense - CPUC Basis ($000) 37 38 39 40 41 Line Recorded Estimated No. Class of Plant 2012 2013 2014 2015 2016 2017 DEPRECIATION Generation Nuclear 1 San Onofre 0 0 0 2,307 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 25,823 0 0 5 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 0 32 78 78 78 78 9 Other Production 948 340 245 (3,714) (3,714) (3,714) 10 Hydro 21,298 22,260 24,204 33,094 35,032 36,557 11 Total Generation 117,189 126,653 149,436 140,435 121,153 125,279 Page 2 of 5 cap_dep_rate Base and Supporting Schedules.xlsb Exp Tbl 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 127 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? 2013 2014 2015 2016 2017 2013 2014 2015 2016 2017 2013 2014 2015 2016 2017 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 34 18 8 - - 0 13,288 (30,036) - - 34 13,306 (30,027) - - Four Corners - Fee Land Y Four Corners - Land Rights Y Four Corners N Hydro - Fee Land Y Hydro - Land Rights Y 44 44 44 44 44 44 44 44 44 44 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 13 13 13 13 13 13 13 13 13 13 Pebbly Beach N 1,392 1,349 1,097 885 868 20,583 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 2,750 586 594 587 22,335 19,684 17,508 17,509 17,501 Mountainview General N 61 58 57 57 57 61 58 57 57 57 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 365 97 58 35 35 365 97 58 35 35 Other Production N 90 90 90 90 90 90 90 90 90 90 Transmission - Fee Land Y Transmission - Land Rights Y 946 743 691 1,110 745 2 64 312 498 498 948 807 1,003 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 36,320 120,805 118,089 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 1,209 25 164 281 440 596 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 42,490 145,825 95,404 64,678 74,396 82,502 Distribution Lines N 340,843 307,173 283,832 271,843 255,331 340,488 56,789 118,906 190,876 263,233 681,331 363,962 402,738 462,719 518,564 General - Fee Land Y General - Land Rights Y 68 68 67 67 67 68 68 67 67 67 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 1,268 789 641 276 4,119 1,274 1,035 667 119 6,547 2,543 1,824 1,308 395 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 11,693 108,680 27,197 30,530 37,945 40,329 135,060 49,336 47,265 51,634 52,023 General Other N 186 99 85 81 76 1,685 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 6,118 615 1,751 2,596 3,067 3,568 7,834 8,778 9,173 9,238 9,685 Radio Frequency Y 452 452 437 30 10 452 452 437 30 10 Miscellaneous Intangibles Y Catalina Common N 17 17 17 16 16 17 17 17 16 16 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 2,110 356 733 1,067 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 64,259 136,150 88,114 93,731 106,236 Transmission Lines ISO N 34,057 30,821 27,682 25,380 24,691 (15,783) 89,602 30,633 38,273 39,024 18,274 120,424 58,316 63,653 63,715 Distribution - Fee Land ISO Y Distribution - Land Rights ISO Y Distribution Substations ISO N (385) 4,028 841 955 1,137 (385) 4,028 841 955 1,137 Transmission Substations ISO - FERC Incentives N 369,827 41,173 42,017 46,738 46,351 369,827 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 13 12 11 10 10 13 12 11 10 10
128 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company Summary of Annual Forecasted AFUDC (Debt and Equity) Allocations By Asset Type Percentage Splits: 30.77% 69.23% 100.00% 32.80% 67.20% 100.00% 37.14% 62.86% 100.00% 41.93% 58.07% 100.00% 30.72% 69.28% 100.00% 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 48.3 108.7 157.0 159.3 326.4 485.7 - - - - SONGS - Retired Palo Verde 417.7 939.8 1,357.5 240.4 492.6 733.1 255.5 432.5 688.0 243.2 336.8 580.1 179.5 404.7 584.2 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 1,984.1 4,464.1 6,448.1 1,541.4 3,158.0 4,699.5 1,564.9 2,648.6 4,213.6 2,099.9 2,908.2 5,008.0 2,142.0 4,830.7 6,972.7 Pebbly Beach - Fee Land Pebbly Beach - Land Rights Pebbly Beach 791.4 1,780.5 2,571.9 276.1 565.6 841.6 275.6 466.5 742.1 3.1 4.3 7.5 0.9 2.0 2.9 Mountainview - Fee Land Mountainview 227.1 510.9 738.0 19.4 39.8 59.2 1.3 2.2 3.4 0.0 0.0 0.0 0.0 0.0 0.0 Mountainview General Mountainview Intangibles Peakers 13.5 30.4 43.8 55.0 112.8 167.8 34.9 59.1 94.0 31.2 43.2 74.3 69.1 155.8 224.9 Solar PV 526.3 1,184.2 1,710.6 16.4 33.5 49.9 - - - - Fuel Cell 4.4 9.9 14.3 - - Other Production Transmission - Fee Land Transmission - Land Rights Transmission Substations 3,696.3 8,316.4 12,012.7 3,060.4 6,270.0 9,330.4 4,061.0 6,873.2 10,934.2 4,282.5 5,930.9 10,213.4 2,111.7 4,762.4 6,874.1 Transmission Lines 3,702.3 8,329.9 12,032.3 4,092.8 8,385.2 12,477.9 5,305.9 8,980.3 14,286.2 3,708.1 5,135.5 8,843.6 1,746.5 3,938.6 5,685.1 Distribution - Fee Land Distribution - Land Rights Distribution Substations 3,429.6 7,716.3 11,145.8 3,877.9 7,945.0 11,823.0 4,188.6 7,089.3 11,277.9 3,395.2 4,702.1 8,097.3 1,907.2 4,301.1 6,208.3 Distribution Lines 8,683.1 19,536.2 28,219.3 10,785.1 22,096.3 32,881.3 13,555.3 22,942.5 36,497.8 14,017.0 19,412.6 33,429.6 10,776.6 24,303.6 35,080.2 General - Fee Land General - Land Rights General Buildings 627.9 1,412.8 2,040.7 980.4 2,008.6 2,989.0 1,334.3 2,258.3 3,592.6 807.8 1,118.7 1,926.4 537.5 1,212.1 1,749.6 Computers 1,984.2 4,464.3 6,448.5 720.6 1,476.5 2,197.1 - - - - Security Monitoring (DDSMS) 70.4 158.3 228.7 0.7 1.5 2.2 0.0 0.0 0.0 - Furniture & Equipment 34.0 76.4 110.4 12.6 25.9 38.5 11.2 19.0 30.2 11.7 16.2 27.9 9.4 21.2 30.6 Stores/Lab/Miscellaneous 0.0 0.0 0.0 - - Telecommunications 1,702.5 3,830.6 5,533.1 734.1 1,504.0 2,238.2 1,293.1 2,188.5 3,481.6 1,023.8 1,417.9 2,441.7 828.8 1,869.1 2,698.0 General Other 21.5 48.3 69.8 5.3 10.8 16.1 - - - - Hydro Relicensing 436.3 981.6 1,417.9 426.4 873.6 1,300.1 484.1 819.3 1,303.4 505.4 699.9 1,205.2 406.1 915.9 1,322.0 Radio Frequency Miscellaneous Intangibles Catalina Common Catalina Common - Other Cap Soft 5yr 4,663.3 10,492.0 15,155.2 6,651.6 13,627.6 20,279.2 5,280.9 8,938.0 14,218.9 6,955.6 9,633.0 16,588.7 6,932.8 15,635.0 22,567.8 Cap Soft 7yr 177.4 399.0 576.4 53.3 109.2 162.4 - - - - Cap Soft 10yr Cap Soft 15yr Transmission - Fee Land ISO Transmission - Land Rights ISO Transmission Substations ISO 2,204.9 4,960.9 7,165.8 3,034.1 6,216.2 9,250.3 4,214.5 7,133.1 11,347.5 3,627.8 5,024.2 8,652.0 1,815.8 4,094.9 5,910.7 Transmission Lines ISO 1,768.9 3,979.9 5,748.8 1,225.9 2,511.7 3,737.6 1,031.5 1,745.8 2,777.3 1,404.7 1,945.5 3,350.2 1,962.7 4,426.4 6,389.1 Distribution - Fee Land ISO Distribution - Land Rights ISO Distribution Substations ISO 405.8 913.0 1,318.8 171.3 351.0 522.3 38.0 64.3 102.2 36.0 49.9 86.0 28.0 63.2 91.2 SGRP Page 1 of 2 cap_dep_plant and Depreciation Summaries.xlsb AFUDC Summary 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 129 Percentage Splits: 30.77% 69.23% 100.00% 32.80% 67.20% 100.00% 37.14% 62.86% 100.00% 41.93% 58.07% 100.00% 30.72% 69.28% 100.00% 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 33,241.5 74,790.6 108,032.0 33,709.2 69,062.8 102,772.1 37,646.5 63,717.3 101,363.9 37,084.4 51,359.2 88,443.6 27,648.1 62,352.2 90,000.3 TOTAL ISO 4,379.6 9,853.8 14,233.5 4,431.4 9,078.9 13,510.3 5,283.9 8,943.1 14,227.1 5,068.6 7,019.6 12,088.2 3,806.5 8,584.5 12,391.1 TOTAL COMPANY 37,621.1 84,644.4 122,265.5 38,140.6 78,141.7 116,282.4 42,930.5 72,660.5 115,590.9 42,153.0 58,378.8 100,531.8 31,454.6 70,936.8 102,391.4 Page 2 of 2 cap_dep_plant and Depreciation Summaries.xlsb AFUDC Summary 4/8/2014
130 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Capitalized Administration & General FERC Account 922 Recorded 2012 - Forecast 2013 through 2017 (Nominal $000) Recorded/ Adjusted % of Total Account Forecast Forecast Forecast Forecast Forecast Line Item Description 2012 920/921 2013 2014 2015 2016 2017 Support Data In the Workpapers 1. Account 920 - Administrative and General Salaries 417,716 N/A 384,035 377,787 383,874 394,070 404,525 SCE-1 Testimony; Workpapers SCE-8, Volume I 2. Account 921 - Office Supplies and Expenses 120,228 N/A 187,791 216,074 225,964 232,804 239,562 SCE-1 Testimony; Workpapers SCE-8, Volume I 3. Total Account 920/921 537,944 571,826 593,861 609,838 626,874 644,086 4. 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 174,767 151,685 150,488 154,844 158,957 163,174 SCE-1 Testimony 7. 920/921 Capitalization Base 646,885 662,342 684,122 704,007 723,544 743,321 8. 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 922 - 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 131 Southern California Edison Capitalized Pensions & Benefits FERC Account 926 Forecast 2013 through 2017 (Nominal $000) Line Account 926: 2012 2013 2014 2015 2016 2017 Support Data In the Workpapers 1 401(K) SAVINGS PLAN - 926 83,709 73,460 69,948 64,940 66,664 68,433 Workpapers for SCE-6, Vol:2 2 FINANCIAL SERVICES - 926 573 589 603 618 635 651 Workpapers for SCE-8, Vol:1 3 DENTAL PLANS - 926 15,586 13,814 14,083 14,777 15,439 16,130 Workpapers for SCE-6, Vol:2 4 DISABILITY PROGRAMS - 926 16,312 15,004 15,138 14,533 14,921 15,324 Workpapers for SCE-6, Vol:2 5 EXECUTIVES BENEFITS - 926 20,925 18,543 18,093 17,266 17,727 18,202 Workpapers for SCE-6, Vol:2 6 GROUP LIFE INSURANCE - 926 1,515 1,344 1,312 1,252 1,252 1,252 Workpapers for SCE-6, Vol:2 7 HUMAN RESOURCES DEPARTMENT - 926 7,490 7,661 7,489 7,683 7,892 8,104 Workpapers for SCE-6, Vol:1 8 PBOP Actuarial 692 427 438 451 465 478 Workpapers for SCE-6, Vol:2 9 MEDICAL PROGRAMS - 926 129,234 120,713 127,212 131,110 141,599 152,923 Workpapers for SCE-6, Vol:2 10 MISCELLANEOUS BENEFIT PROGRAMS - 926 5,337 4,837 4,855 4,763 4,907 5,050 Workpapers for SCE-6, Vol:2 11 PBOP COSTS - 926 50,218 34,644 18,180 44,156 47,688 51,504 Workpapers for SCE-6, Vol:2 12 PENSION COSTS - 926 146,080 159,050 182,740 168,410 168,410 168,410 Workpapers for SCE-6, Vol:2 13 VISION SERVICE PLAN - 926 3,575 3,230 3,212 3,122 3,180 3,237 Workpapers for SCE-6, Vol:2 14 PARTICIPANT CREDITS - 926 2/ (11,244) 0 0 0 0 0 Workpapers for SCE-8, Vol:1 15 Total Account 926 to be Capitalized 470,002 453,316 463,303 473,080 490,778 509,698 16 Below the Line Items (836) (835) (851) (843) (844) (834) 17 Account 925: 18 CLAIMS - 925 0 0 0 0 0 0 Workpapers for SCE-8, Vol:2 19 CLAIMS RESERVES - 925 17,631 19,869 20,409 21,003 21,639 22,267 Workpapers for SCE-8, Vol:2 20 CORP LIABILITY INSURANCE - 925 37,526 54,080 70,048 70,335 78,356 80,630 Workpapers for SCE-8, Vol:1 21 CORPORATE SAFETY - 925 4,859 5,337 5,468 5,612 5,767 5,924 Workpapers for SCE-7, Vol.3 22 WORKER'S COMPENSATION - 925 7,574 7,349 7,391 7,591 7,805 8,021 Workpapers for SCE-8, Vol:2 23 WORKER'S COMPENSATION RESERVE - 925 13,922 14,502 14,897 15,331 15,795 16,253 Workpapers for SCE-8, Vol:2 24 Total Account 925 to be Capitalized 81,512 101,137 118,213 119,872 129,362 133,096 25 Less Below the line items (359) (445) (520) (556) (527) (569) 26 926 Capitalization Base (Total of 925 & 926) 1/ (Lines 17,18,26,27) 550,320 553,172 580,145 591,553 618,768 641,391 27 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 - 926 (207,471) (208,546) (218,714) (235,438) (246,270) (255,274) page2of2 exp_om_a_g.xlsb CAPITALIZED P&B 4/8/2014
132 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2013 0.07234837 0.0060 2014 0.07413147 0.0062 2015 0.07007296 0.0058 2016 0.06068649 0.0051 2017 0.06262183 0.0052 Page 1 of 1 cap_dep_capital Additions Forecast.xlsb Data Input-OH-AFUDC-CS 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 133 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 2012 2013 2014 2015 2016 2017 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 110,594 165,830 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 3,250 764 515 232 General Other (340) 552 93 283 241 2,079 Hydro 9,853 14,656 5,581 1,680 1,788 3,134 Nuclear - San Onofre (Used & Useful) - 19 962 (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) 2,621 849 (919) (818) (997) (1,318) Stores/Lab/Miscellaneous 819 904 (1,385) (1,069) (1,438) (1,382) Telecommunications 23,447 33,544 (556) (12,503) (14,669) (18,364) Transmission 293,995 50,049 132,170 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) 2,020 536 600 (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 492,510 652,960 140,160 (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 1,231 869 630 495 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 491,566 657,156 144,539 (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 496,286 673,202 134,822 (37,614) (16,070) (12,926)
134 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 (A7-4, 6 of 7 plus A7-5, 5 of 6) mult by 65% Depreciation: Coal - 244 - - - - 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 - 179 22 19 15 12 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 135 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 2012 2013 2014 2015 2016 2017 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 - 488 58 253 212 2,052 Hydro - 14,120 5,553 2,602 2,584 4,996 Nuclear - San Onofre (Used & Useful) - 19 962 (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 2,399 503 (664) (516) Security Monitoring (DDSMS) - 1,381 22 3 (124) (317) Stores/Lab/Miscellaneous - 3,073 812 635 273 331 Telecommunications - 39,250 6,632 908 (211) (3,286) Transmission - 44,506 119,245 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 - 713,703 218,648 85,710 115,310 127,588 Amortization Cap Soft - 2,880 4,157 4,382 4,862 3,443 Intangibles - 82 (99) (157) (216) (327) Land & Land Rights - 28 10 (52) (111) (151) Subtotal Amortization - 2,990 4,068 4,173 4,535 2,965 Total Electric Depreciation & Amortization - 716,693 222,716 89,883 119,845 130,553 CIAC - (3,202) (28,054) (24,555) (21,311) (18,309) Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 713,491 194,662 65,328 98,534 112,244 1 of 8
136 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 5 of 8 plus 6 of 8 plus 7 of 8 minus 8 of 8 Depreciation: Coal 8,307 1,333 1,326 1,333 - - 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 1,660 597 (1,116) (1,877) (2,280) General 3 3,650 3,650 3,655 3,655 3,652 General Buildings 5,219 647 716 (1,919) (1,902) (1,942) General Other (340) 64 35 30 29 27 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) 2,020 536 600 (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 1,026 846 822 Land & Land Rights (28) (49) (49) (47) (47) (47) Subtotal Amortization (944) 1,206 310 (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
Workpaper Southern California Edison / 2015GRC A.13-11-003 137 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 2012 2013 2014 2015 2016 2017 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) 31 30 28 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) 2,757 43 (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) 2,021 537 600 (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 88 244 122 90 344 123 Subtotal Amortization 1,179 767 (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
138 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers Deferred Income Tax Expense TABLE A7-1 A7-1, 6 of 8 ARAM ADJUSTMENT REF 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO ARAM ADJUSTMENT Exisiting Assets DIT & M U:Y Depreciation: Coal - 15 15 15 - - Computers - (36) (52) (62) (62) (56) Distribution - (354) (158) 16 39 45 Furniture & Equipment - (14) (18) (23) (24) (26) General - General Buildings - (66) (4) (1) (1) - General Other - (1) - - - - Hydro - 44 45 46 43 44 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - (34) (1) 1 2 - Nuclear Fuel - SONGS - Nuclear Fuel - PV - SGRP - Other Production - 24 36 48 59 68 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 139 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO DIT ADJUSTMENT Exisiting Assets DIT & M I:M Depreciation: Coal - 4,363 4,359 4,372 - - 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 - 138 60 - - - Hydro - 478 464 (1,740) (1,717) (1,714) Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 51 53 5,970 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 2,035 832 (290) Intangibles - (385) (385) (326) (326) (326) Land & Land Rights - (16) (16) (14) (14) (14) Subtotal Amortization - 1,686 2,041 1,695 492 (630) Total Electric Depreciation & Amortization - 34,644 35,113 438 (5,122) (6,144) CIAC - Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 34,644 35,113 438 (5,122) (6,144) 1 of 8
140 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 DIT ADJUSTMENT Depreciation: Computed Coal 182 - (5) (7) (317) (65) Computers 2,256 897 582 381 298 177 Distribution 980 324 124 (51) (75) (80) Furniture & Equipment 564 241 187 143 105 80 General (3,067) (3,626) (3,626) (3,626) (3,626) (3,625) General Buildings 335 408 344 338 338 335 General Other 12 5 3 1 1 1 Hydro 66 43 32 25 24 17 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 35 34 - (2) (2) - Nuclear Fuel - SONGS - Nuclear Fuel - PV (1) SGRP - Other Production (12) (26) (35) (47) (57) (66) Security Monitoring (DDSMS) 136 57 32 22 19 12 Stores/Lab/Miscellaneous 129 34 31 31 26 26 Telecommunications 1,752 548 466 376 322 287 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) 1 1 - - - - Global Settlement 18 17 18 15 17 16 Repairs 1 1 - (1) 1 - Subtotal Depreciation (6,072) (48) (181) (324) (879) (399) Amortization Cap Soft - Intangibles 2,007 970 1,246 1,425 1,432 1,433 Land & Land Rights 116 276 154 122 376 155 Subtotal Amortization 2,123 1,246 1,400 1,547 1,808 1,588 Total Electric Depreciation & Amortization (3,949) 1,198 1,219 1,223 929 1,189 CIAC 85 152 142 135 128 120 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 141 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 2012 2013 2014 2015 2016 2017 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 25,942 65 33 16 - - Computers 116,994 39,278 23,277 12,993 9,841 4,258 Distribution 847,309 390,064 353,553 326,933 313,080 295,096 Furniture & Equipment 32,412 11,370 8,222 5,555 3,283 2,083 General 67 61 58 57 57 57 General Buildings 28,567 17,327 17,280 17,277 17,276 17,276 General Other 416 196 105 90 87 81 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) 53 24 SGRP - Other Production 68,108 47,774 42,444 39,494 37,476 35,475 Security Monitoring (DDSMS) 7,848 2,544 1,328 827 672 289 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 950,023 191,412 178,809 167,968 160,170 155,125 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 2,304,201 609,111 548,346 503,523 483,823 459,346 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 3,028 407 2,883 6,018 Total Electric Depreciation & Amortization 2,310,828 614,834 551,374 503,930 486,706 465,364 CIAC 17,484 47,128 45,031 43,255 41,806 40,415 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 2,328,312 661,962 596,405 547,185 528,512 505,779 2 of 4
142 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Book Depr Exist Assets BG:BL, BN:BS 7,747 7,555 7,545 7,551 782 163 87,756 56,494 56,717 56,886 56,886 56,858 525,618 567,470 565,717 563,963 563,949 565,373 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 1,358 393 170 - - - 20,687 21,062 21,013 21,000 20,778 20,749 - - 20,409 23,133 23,440 25,752 25,793 25,819 - - - 58,990 60,767 60,767 60,766 60,765 60,765 7 2,461 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 39,927 144,506 183,390 183,630 184,063 184,116 184,139 - - - - - - 939,445 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 3,034 942,375 1,056,966 1,056,306 1,057,412 1,050,317 1,051,294 - - 942,375 1,056,966 1,056,306 1,057,412 1,050,317 1,051,294 2 of 4
Workpaper Southern California Edison / 2015GRC A.13-11-003 143 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 2012 2013 2014 2015 2016 2017 4 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) 90 87 81 28,711 (4,612) (5,538) (6,389) (6,986) (7,595) - - 11,797 (9,880) (10,770) (13,532) (13,813) (13,897) - (295) (23,411) (17,225) (7,209) 53 24-9,118 (12,993) (18,323) (21,272) (23,289) (25,290) 7,841 83 (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 7,147 213 595 293 216 841 297 3,697 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
144 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 2 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) 32 30 28 10,049 (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) 19 8-3,191 (4,548) (6,413) (7,445) (8,151) (8,852) 2,744 29 (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) 2,021 537 600 (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 7,307 477,666 (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 2,501 75 208 103 76 294 104 1,294 941 (2) (919) (53) 1,044 478,960 (154,748) (176,726) (193,717) (197,265) (205,077) 6,119 16,495 15,761 15,139 14,632 14,145-485,079 (138,253) (160,965) (178,578) (182,633) (190,932)
Workpaper Southern California Edison / 2015GRC A.13-11-003 145 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 2012 2013 2014 2015 2016 2017 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 45,047 84 73 63 - - Computers 4,677 4,175 2,822 2,009 1,420 926 Distribution (29,089) 143 133 124 116 108 Furniture & Equipment 772 814 665 564 485 391 General 58 52 43 37 34 31 General Buildings (4,473) 1,019 996 974 953 933 General Other 21 15 9 8 6 6 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) 208 240 149 81 63 51 Stores/Lab/Miscellaneous 331 132 123 115 107 100 Telecommunications (679) 1,843 1,620 1,452 1,321 1,225 Transmission 136,198 138,382 129,797 121,382 112,932 105,329 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 267,427 105,897 102,889 96,750 93,242 92,988 2 of 4
146 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Book Depr Exist Assets CB:CG 7,727 7,534 7,527 7,533 765 142 (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 12,955 - - 1,160 1,313 1,576 (144) (226) (264) - - - 25,775 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) 90,630 106,567 106,781 107,054 107,166 107,262 - - - - - - 135,293 152,355 152,221 150,927 143,479 143,110-1,177 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 3,010 138,200 155,365 155,231 153,937 146,489 146,120 - - 138,200 155,365 155,231 153,937 146,489 146,120 2 of 4
Workpaper Southern California Edison / 2015GRC A.13-11-003 147 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 2012 2013 2014 2015 2016 2017 4 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 9,425 779 828 679 579 501 407 (7,425) (8,711) (8,723) (8,724) (8,719) (8,681) (4,203) 1,650 1,894 2,055 2,103 2,236 21 15 9 8 6 6 (2,282) (5,792) (5,890) (6,037) (5,178) (5,257) - - (2,247) (1,313) (1,576) 144 226 264 - - - (3,896) (1,408) (3,104) (4,679) (6,144) (7,505) 208 243 152 84 66 54 338 140 131 123 116 111 (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 1,403 241 626 324 246 871 327 (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 42,195-129,227 (49,468) (52,342) (57,187) (53,247) (53,132) 1 of 4
148 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 2 of 4 x 5.683% 2,121 (423) (424) (424) (43) (8) 276 247 170 124 90 62 (1,018) 604 617 595 571 536 44 47 39 33 28 23 (422) (495) (496) (496) (495) (493) (239) 94 108 117 120 127 1 1 1 - - - (130) (329) (335) (343) (294) (299) - - (128) (75) (90) 8 13 15 - - - (221) (80) (176) (266) (349) (426) 12 14 9 5 4 3 19 8 7 7 7 6 (20) 131 118 110 104 103 2,589 1,808 1,308 814 328 (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) 161 145 134 108 83 80 14 36 18 14 49 19 (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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 149 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 2012 2013 2014 2015 2016 2017 ACRS/MARCS & FULL NORMALIZATION A13-1, 1 of 15 Depreciation: Coal 600 13,288 (30,036) - - Computers 52,205 51,086 39,579 42,895 48,742 Distribution 554,134 249,379 299,139 388,019 473,214 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 1,035 667 119 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 108,113 321,390 117,610 160,095 196,302 T&D FERC Incentive 1,151,599 114,847 148,459 153,995 145,817 SSCM Streetlights (COM) 19,236 16,984 28,251 37,058 44,372 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 2,228,568 872,794 733,019 948,733 1,097,783 Amortization Cap Soft 1,685 5,304 10,729 11,264 10,416 Intangibles Land & Land Rights 356 733 1,067 1,381 1,381 Subtotal Amortization - 2,041 6,037 11,796 12,645 11,797 Total Electric Depreciation & Amortization - 2,230,609 878,831 744,815 961,378 1,109,580 CIAC 3,324 (68,259) (58,604) (49,760) (41,593) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 2,233,933 810,572 686,211 911,618 1,067,987 3 of 7
150 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 A13-1,3 10 of 15-5,528 19,043 - - 6,926 26,779 45,120 55,982 68,471 (41,463) (6,984) 40,354 109,357 173,089 176 806 3,813 6,429 7,436 (1,789) (2,213) (287) 3,293 6,919 362 1,821 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 12,224 225 1,202 1,015 1,015 1,015 15 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 65,118 104,468 100,107 102,571 (1,301) (709) 1,654 4,826 7,240-18,738 88,048 298,367 433,663 549,450 (5,223) (4,219) 110 520 3,379 (163) 351 524 693 992 291 732 1,260 1,755 1,871 - (5,095) (3,136) 1,894 2,968 6,242-13,643 84,912 300,261 436,631 555,692-13,643 84,912 300,261 436,631 555,692 3 of 7
Workpaper Southern California Edison / 2015GRC A.13-11-003 151 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 2012 2013 2014 2015 2016 2017 1 of 7 minus 2 of 7 600 7,760 (49,079) - - 45,279 24,307 (5,541) (13,087) (19,729) 595,597 256,363 258,785 278,662 300,125 6,962 5,199 16,053 23,920 20,444 4,805 6,681 6,935 6,288 5,687 1,323 138 695 573 5,828 44,256 19,715 15,109 15,865 20,028 47 2,679 (179) (1,732) (2,718) 44,131 2,416 8,950 9,651 10,443 18,518 (2,295) (3,382) (5,932) 430 107,129 6,941 1,509 (1,686) (1,332) 3,894 73 20 (348) (896) 8,703 2,253 1,743 735 892 110,860 11,457 (173) (5,273) (14,199) 120,103 373,637 112,619 121,314 142,952 1,077,086 49,729 43,991 53,888 43,246 20,537 17,693 26,597 32,232 37,132-2,209,830 784,746 434,652 515,070 548,333 6,908 9,523 10,619 10,744 7,037 163 (351) (524) (693) (992) 65 1 (193) (374) (490) - 7,136 9,173 9,902 9,677 5,555-2,216,966 793,919 444,554 524,747 553,888 3,324 (68,259) (58,604) (49,760) (41,593) - 2,220,290 725,660 385,950 474,987 512,295 4 of 7
152 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 3 of 7 x 35% 210 2,716 (17,178) - - 15,848 8,507 (1,939) (4,580) (6,905) 208,459 89,727 90,575 97,532 105,044 2,437 1,820 5,619 8,372 7,155 1,682 2,338 2,427 2,201 1,990 463 48 243 201 2,040 15,490 6,900 5,288 5,553 7,010 16 938 (63) (606) (951) 15,446 846 3,133 3,378 3,655 6,481 (803) (1,184) (2,076) 151 37,495 2,429 528 (590) (466) 1,363 26 7 (122) (314) 3,046 789 610 257 312 38,801 4,010 (61) (1,846) (4,970) 42,036 130,773 39,417 42,460 50,033 376,980 17,405 15,397 18,861 15,136 7,188 6,193 9,309 11,281 12,996-773,441 274,662 152,128 180,276 191,916 2,418 3,333 3,717 3,760 2,463 57 (123) (183) (243) (347) 23 - (68) (131) (172) - 2,498 3,210 3,466 3,386 1,944-775,939 277,872 155,594 183,662 193,860 1,163 (23,891) (20,511) (17,416) (14,558) - 777,102 253,981 135,083 166,246 179,302 6 of 7
Workpaper Southern California Edison / 2015GRC A.13-11-003 153 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 2012 2013 2014 2015 2016 2017 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 1,582 1 - - - - 64 106 138 117 100 13 5 6 6 7 189 120 114 84 202 1 13 21 3 (1) 104 25 27 16 15 292 (4) (4) (32) (20) 9 (2) (2) (2) (1) 14 12 13 8 10 298 95 124 77 76 421 2,508 1,986 1,594 1,771 (127) 2,255 1,688 2,381 2,061 52 71 69 40 41-3,124 7,041 6,262 5,982 5,823 194 265 231 241 116 13 12 14 14 11 3 6 8 11 11-210 283 253 266 138-3,334 7,324 6,515 6,248 5,961 (2,350) (2,242) (2,177) (2,097) (2,020) - 984 5,082 4,338 4,151 3,941 6 of 7
154 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 A13-1, 9 of 15 div by 35% 210 - - - - 41,144 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 1,293 179 22 19 15 12 2,634 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 75,139 - - 65,541 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 155 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 2012 2013 2014 2015 2016 2017 5 of 7 minus 6 of 7-2,692 (17,176) 2 2 15,793 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 1,890 450 43 237 195 2,033 13,581 5,211 2,275 2,343 4,419 15 925 (84) (609) (950) 14,014 (576) 1,748 2,037 2,347 6,481 (803) (1,184) (2,076) 151 37,024 2,411 513 (573) (458) 1,354 28 9 (120) (313) 3,032 777 597 249 302 38,503 3,915 (185) (1,923) (5,046) 38,981 114,247 29,277 30,139 39,035 360,218 14,030 5,714 15,076 11,501 5,699 3,898 6,870 8,903 10,535-704,776 198,536 67,746 98,213 110,954 2,224 3,068 3,486 3,519 2,347 44 (135) (197) (257) (358) 20 (6) (76) (142) (183) - 2,288 2,927 3,213 3,120 1,806-707,064 201,463 70,959 101,333 112,760 3,513 (21,649) (18,334) (15,319) (12,538) - 710,577 179,814 52,625 86,014 100,222 A7-1, 3 of 8
156 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 ACRS/MARCS & FULL NORMALIZATION A13-2, 1 of 15 Depreciation: Coal 600 - - - - 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 70,366 138,801 159,160 176,831 168,979 SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 121,371 193,753 247,346 266,631 268,178 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights 356 733 1,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 122,852 198,944 255,958 276,289 276,674 CIAC (76,805) (73,261) (70,157) (67,572) (65,083) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 46,047 125,683 185,801 208,717 211,591 3 of 6
Workpaper Southern California Edison / 2015GRC A.13-11-003 157 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 2012 2013 2014 2015 2016 2017 A13-2, 2 of 15 - (790) 56 52 49 (1,792) (267) 568 568 568 (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) 132 114 1,029 658 (305) 72 69 49 40 (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 65,118 104,468 100,107 102,571 (1,690) (2,312) (2,228) (1,289) (1,307) - (33,320) (72,219) 5,241 43,890 51,725 (5,223) (4,219) 110 520 3,379 (430) (408) (456) (465) (354) 267 550 801 1,036 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
158 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 1 of 6 minus 2 of 6 600 790 (56) (52) (49) 1,792 267 (568) (568) (568) 56,795 59,240 67,765 55,252 51,097 33 11 9 9 6 2,085 3,460 4,446 3,759 3,206 435 173 186 190 217 11,083 8,394 11,969 11,647 13,332 46 422 667 111 (25) 3,414 803 883 500 497 9,538 (132) (114) (1,029) (658) 305 (72) (69) (49) (40) 464 402 426 273 324 8,552 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 1,307-154,691 265,972 242,105 222,741 216,453 6,348 8,677 7,435 7,757 3,736 430 408 456 465 354 89 183 266 345 345-6,867 9,268 8,157 8,567 4,435-161,558 275,240 250,262 231,308 220,888 (76,805) (73,261) (70,157) (67,572) (65,083) - 84,753 201,979 180,105 163,736 155,805 4 of 6
Workpaper Southern California Edison / 2015GRC A.13-11-003 159 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 8.7426% 8.8670% A7-5, 4 of 6 STATE DIT EXPENSE ON FORECAST - TOTAL (ACRS/MACRS & FULLY NORMALIZED) REF 2012 2013 2014 2015 2016 2017 3 of 6 mult by 8.7426% or 8.9202% 52 69 (5) (5) (4) 157 23 (50) (50) (50) 4,965 5,179 6,009 4,899 4,531 3 1 1 1 1 182 302 394 333 284 38 15 16 17 19 969 734 1,061 1,033 1,182 4 37 59 10 (2) 298 70 78 44 44 834 (12) (10) (91) (58) 27 (6) (6) (4) (4) 41 35 38 24 29 748 2,717 1,093 1,712 1,760 5,421 7,443 7,742 4,911 5,458 (363) 6,442 4,850 6,803 5,888 148 202 198 114 116-13,524 23,251 21,468 19,751 19,194 555 759 659 688 331 38 36 40 41 31 8 16 24 31 31-601 811 723 760 393-14,125 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
160 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 A13-2, 9 of 15 mult by 8.7426% or 8.9202% 52 - - - - (1) 22 4 13 13 430 392 734 792 605 (104) 2,445 740 1,493 1,544 4,219 280 2,025 356 399-4,596 3,139 3,503 2,654 2,561 - - 4,596 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 161 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 2012 2013 2014 2015 2016 2017 4 of 6 minus 5 of 6-69 (5) (5) (4) 157 23 (50) (50) (50) 4,966 5,157 6,005 4,886 4,518 3 1 1 1 1 182 302 394 333 284 38 15 16 17 19 539 342 327 241 577 4 37 59 10 (2) 298 70 78 44 44 834 (12) (10) (91) (58) 27 (6) (6) (4) (4) 41 35 38 24 29 748 2,717 1,093 1,712 1,760 5,525 4,998 7,002 3,418 3,914 (4,582) 6,162 2,825 6,447 5,489 148 202 198 114 116-8,928 20,112 17,965 17,097 16,633 555 759 659 688 331 38 36 40 41 31 8 16 24 31 31-601 811 723 760 393-9,529 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
162 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 2 of 3 plus 3 of 3 Depreciation: Coal 2,339 34 13,306 (30,028) - - Computers 109,470 89,696 73,303 51,981 52,288 52,805 Distribution 713,454 826,784 463,406 468,268 538,080 602,213 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 69,679 146,715 57,939 50,345 47,102 45,962 Security Monitoring (DDSMS) 7,405 6,547 2,542 1,824 1,308 395 Stores/Lab/Miscellaneous 6,431 10,024 4,586 4,581 4,600 5,621 Telecommunications 98,898 135,060 49,336 47,266 51,634 52,022 Transmission 909,243 292,570 460,574 262,761 290,044 325,435 T&D FERC Incentive - 1,103,345 111,647 125,616 149,986 141,321 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 1,220,329 999,274 1,188,193 1,315,955 Amortization Cap Soft 202,446 216,614 238,173 266,745 247,551 228,929 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 217,538 233,080 255,657 285,176 267,320 248,369 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 163 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Depreciation: Coal 2,339 34 18 8 - - Computers 109,470 37,491 22,218 12,402 9,393 4,064 Distribution 713,454 390,207 353,268 327,203 313,333 295,354 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 395 186 99 85 81 76 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 6,143 53 24 SGRP - Other Production 69,679 44,857 40,659 38,311 36,686 35,103 Security Monitoring (DDSMS) 7,405 2,428 1,268 789 641 276 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 909,243 191,981 179,235 168,449 160,600 155,495 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 1,850,485 616,387 544,922 489,457 456,833 432,854 Amortization Cap Soft 202,446 179,587 121,605 30,942 - - 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 217,538 195,055 136,377 45,117 14,383 13,397 Total Electric Depreciation & Amortization 2,068,023 811,442 681,299 534,574 471,216 446,251 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 2,122,498 814,998 683,413 535,055 469,872 441,347 1 of 3
164 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Depreciation: Coal - - 13,288 (30,036) - - Computers - 52,205 51,085 39,579 42,895 48,741 Distribution - 436,577 110,138 141,065 224,747 306,859 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 1,035 667 119 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 - 100,589 281,339 94,312 129,444 169,940 T&D FERC Incentive - 1,103,345 111,647 125,616 149,986 141,321 SSCM - Streetlights (COM) - 15,130 10,631 21,481 30,379 37,458 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 2,041,306 675,407 509,817 731,360 883,101 Amortization Cap Soft - 37,027 116,568 235,803 247,551 228,929 Intangibles - 615 1,751 2,596 3,067 3,568 Land & Land Rights - 383 961 1,660 2,319 2,475 Subtotal Amortization - 38,025 119,280 240,059 252,937 234,972 Total Electric Depreciation & Amortization - 2,079,331 794,687 749,876 984,297 1,118,073 CIAC - 41,025 5,874 11,538 16,918 22,048 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 2,120,356 800,561 761,414 1,001,215 1,140,121 1 of 3
Workpaper Southern California Edison / 2015GRC A.13-11-003 165 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 2012 2013 2014 2015 2016 2017 2 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 514 619 150 (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 2,184 823 909 (490) (1,952) (1,545) Security Monitoring (DDSMS) (161) 72 225 198 (42) (561) Stores/Lab/Miscellaneous - 2,643 2,434 1,539 696 882 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
166 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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 667 580 537 536 536 560 General Other (3) (19) (65) (65) (65) (65) Hydro 514 640 150 (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) 2,292 974 1,234 (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
Workpaper Southern California Edison / 2015GRC A.13-11-003 167 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Depreciation: Coal - - - (30,882) - - Computers - 396 4,358 5,477 1,625 (3,385) Distribution - (475) (6,725) (9,789) (13,389) (16,487) Furniture & Equipment - 224 1,147 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 - 17,251 625 4,439 11,282 17,872 SGRP - Other Production - 1,103 1,511 440 (1,042) (965) Security Monitoring (DDSMS) - 206 305 254 (21) (561) Stores/Lab/Miscellaneous - 2,643 2,434 1,539 696 882 Telecommunications - 3,378 3,914 8,177 6,703 818 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
168 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 2 of 3 plus 3 of 3 Depreciation: Coal 4,243 1,908 2,348 2,687 - - Computers 112,487 45,577 45,666 46,753 50,747 56,197 Distribution 792,637 439,042 469,386 533,070 614,674 687,181 Furniture & Equipment 32,014 13,026 12,445 21,056 27,517 25,846 General 71 63 58 57 57 57 General Buildings 15,248 16,887 18,283 20,366 23,086 25,947 General Other 398 205 164 150 146 141 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 1,350 956 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 671,554 191,084 213,890 210,800 241,134 278,706 T&D FERC Incentive - 52,577 103,173 136,323 165,135 154,522 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 1,686,228 748,858 885,109 1,011,157 1,183,794 1,314,350 Amortization Cap Soft 202,446 216,614 238,173 266,745 247,551 228,929 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 217,538 233,080 255,657 285,176 267,320 248,369 Total Electric Depreciation & Amortization 1,903,766 981,938 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 169 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Existing Assets Tax Depr BI:BN Depreciation: Coal 4,243 1,908 1,908 1,841 - - Computers 112,487 38,819 22,866 12,651 9,477 4,071 Distribution 792,637 423,245 398,229 382,214 376,538 363,833 Furniture & Equipment 32,014 12,357 8,821 5,871 3,437 2,011 General 71 63 58 57 57 57 General Buildings 15,248 16,448 16,447 16,445 16,445 16,420 General Other 398 205 164 150 146 141 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 1,348 844 662 276 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 671,554 128,095 120,292 114,612 110,370 107,960 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 1,686,228 586,369 533,850 493,496 474,577 455,750 Amortization Cap Soft 202,446 179,587 121,605 30,942 - - 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 217,538 195,055 136,377 45,117 14,383 13,397 Total Electric Depreciation & Amortization 1,903,766 781,424 670,227 538,613 488,960 469,147 CIAC 95,818 47,129 45,031 43,255 41,806 40,414 Less Book Nuclear Fuel Amortization Total Net of Book Amortization 1,999,584 828,553 715,258 581,868 530,766 509,561 1 of 3
170 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Total Depr EG:EK Depreciation: Coal - - 440 846 - - Computers - 6,758 22,800 34,102 41,270 52,126 Distribution - 15,797 71,157 150,856 238,136 323,348 Furniture & Equipment - 669 3,624 15,185 24,080 23,835 General - General Buildings - 439 1,836 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) - 510 969 780 688 680 Stores/Lab/Miscellaneous - 220 926 1,871 2,769 3,625 Telecommunications - 5,014 13,972 22,353 31,242 39,511 Transmission - 62,989 93,598 96,188 130,764 170,746 T&D FERC Incentive - 52,577 103,173 136,323 165,135 154,522 SSCM - Streetlights (COM) - 496 2,826 6,415 9,952 13,416 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 162,489 351,259 517,661 709,217 858,600 Amortization Cap Soft - 37,027 116,568 235,803 247,551 228,929 Intangibles - 615 1,751 2,596 3,067 3,568 Land & Land Rights - 383 961 1,660 2,319 2,475 Subtotal Amortization - 38,025 119,280 240,059 252,937 234,972 Total Electric Depreciation & Amortization - 200,514 470,539 757,720 962,154 1,093,572 CIAC - 2,640 7,819 12,726 17,399 19,927 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 203,154 478,358 770,446 979,553 1,113,499 1 of 3
Workpaper Southern California Edison / 2015GRC A.13-11-003 171 Southern California Edison Company 2015 GRC Workpapers State Tax Depreciation TABLE A12-1 A12-1, 1 of 3 TOTAL STATE TAX DEPRECIATION EXPENSE REF 2012 2013 2014 2015 2016 2017 2 of 3 plus 3 of 3 Depreciation: Coal 2,404 44 916 1,725 - - Computers 98,112 102,595 100,778 94,019 81,625 75,278 Distribution 551,721 585,070 599,154 627,812 670,290 717,659 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 435 321 183 160 135 119 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 101,104 112,338 120,212 109,120 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 231,275 249,950 273,210 305,654 318,421 331,885 T&D FERC Incentive - 70,366 138,801 159,160 176,831 168,979 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 202,446 204,314 219,584 196,771 181,903 156,372 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 217,633 220,870 237,148 215,274 201,737 175,871 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
172 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Existing Assets Tax Depr AR:AW Depreciation: Coal 2,404 44 38 33 - - Computers 98,112 87,577 59,192 42,150 29,798 19,416 Distribution 551,721 556,981 507,103 464,775 430,467 402,187 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 435 321 183 160 135 119 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 12,285 107 53 SGRP - Other Production 101,104 100,513 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 231,275 243,538 228,673 214,209 199,385 185,911 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 998,503 936,866 835,954 744,695 648,742 580,308 Amortization Cap Soft 202,446 179,587 121,605 30,942 - - 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 217,633 195,145 136,457 45,189 14,448 13,456 Total Electric Depreciation & Amortization 1,216,136 1,132,011 972,411 789,884 663,190 593,764 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 1,142,549 980,149 794,602 664,659 590,641 1 of 3
Workpaper Southern California Edison / 2015GRC A.13-11-003 173 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Total Depr AT:AX Depreciation: Coal - - 878 1,692 - - Computers - 15,018 41,586 51,869 51,827 55,862 Distribution - 28,089 92,051 163,037 239,823 315,472 Furniture & Equipment - 1,249 4,640 15,354 23,596 23,220 General - General Buildings - 571 2,368 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 1,449 966 756 Stores/Lab/Miscellaneous - 390 1,202 2,024 2,812 3,571 Telecommunications - 8,358 20,110 26,970 33,988 40,646 Transmission - 6,412 44,537 91,445 119,036 145,974 T&D FERC Incentive - 70,366 138,801 159,160 176,831 168,979 SSCM - Streetlights (COM) - 2,942 10,801 19,692 27,221 33,645 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 159,634 416,750 609,402 773,272 895,471 Amortization Cap Soft - 24,727 97,979 165,829 181,903 156,372 Intangibles - 615 1,751 2,596 3,067 3,568 Land & Land Rights - 383 961 1,660 2,319 2,475 Subtotal Amortization - 25,725 100,691 170,085 187,289 162,415 Total Electric Depreciation & Amortization - 185,359 517,441 779,487 960,561 1,057,886 CIAC - 2,637 7,782 12,690 17,397 21,926 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 187,996 525,223 792,177 977,958 1,079,812 1 of 3
174 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 2 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 1,400 780 2,447 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) 100 444 740 769 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 6,354 399 (357) 914 SGRP - Other Production 6,880 7,170 7,446 5,341 2,367 (464) Security Monitoring (DDSMS) (52) 203 153 (195) (666) (753) Stores/Lab/Miscellaneous 11 670 793 916 1,025 1,119 Telecommunications 6,363 7,119 7,466 6,887 6,446 6,409 Transmission 127,811 141,103 141,327 143,503 140,286 137,489 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 119,691 175,200 190,756 191,753 201,835 210,770 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization 119,691 175,200 190,756 191,753 201,835 210,770 CIAC - 660 1,913 3,046 4,071 5,000 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization 119,691 175,860 192,669 194,799 205,906 215,770
Workpaper Southern California Edison / 2015GRC A.13-11-003 175 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 2012 2013 2014 2015 2016 2017 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 1,073 848 637 453 Nuclear - San Onofre (Used & Useful) - Nuclear - San Onofre (Retired) - Nuclear - Palo Verde 2,328 2,045 1,355 634 60 (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 11 572 497 429 366 303 Telecommunications 6,363 5,029 2,570 582 (1,218) (2,441) Transmission 127,811 139,499 130,267 121,266 112,254 104,122 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 119,691 135,204 87,620 45,084 20,387 17,630 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization 119,691 135,204 87,620 45,084 20,387 17,630 CIAC - Less Book Nuclear Fuel Amortization Total Net of Book Amortization 119,691 135,204 87,620 45,084 20,387 17,630 1 of 3
176 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Total Depr BLLL:BP Depreciation: Coal - - 219 411 - - Computers - 3,755 9,454 9,657 5,651 1,448 Distribution - 7,027 22,671 39,295 56,538 72,634 Furniture & Equipment - 312 1,113 3,625 5,142 4,249 General - General Buildings - General Other - Hydro - 326 878 1,283 1,540 2,084 Nuclear - San Onofre (Used & Useful) - (2) 100 444 740 769 Nuclear - San Onofre (Retired) - Nuclear - Palo Verde - 950 2,082 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) - 284 430 184 (102) (296) Stores/Lab/Miscellaneous - 98 296 487 659 816 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 - 39,996 103,136 146,669 181,448 193,140 Amortization Cap Soft - Intangibles - Land & Land Rights - Subtotal Amortization - Total Electric Depreciation & Amortization - 39,996 103,136 146,669 181,448 193,140 CIAC - 660 1,913 3,046 4,071 5,000 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 40,656 105,049 149,715 185,519 198,140 1 of 3
Workpaper Southern California Edison / 2015GRC A.13-11-003 177 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 2012 2013 2014 2015 2016 2017 2 of 3 plus 3 of 3 Depreciation: Coal 8,088 5,561 6,198 6,642 - - Computers 91,488 96,486 98,463 97,276 88,603 82,059 Distribution 471,963 490,930 520,440 556,937 598,459 638,997 Furniture & Equipment 14,893 16,933 17,813 24,735 30,379 29,450 General 56 50 42 38 38 38 General Buildings 21,220 23,124 24,434 26,601 29,536 32,572 General Other 525 382 216 200 174 153 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 94,224 105,169 112,767 103,779 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 103,464 108,846 131,883 162,149 178,137 194,397 T&D FERC Incentive - 52,764 104,971 121,912 137,038 133,127 SSCM - Streetlights (COM) - 662 2,544 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 878,812 921,303 1,061,947 1,162,341 1,220,182 1,265,009 Amortization Cap Soft 202,446 204,314 219,584 196,771 181,903 156,372 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 217,633 220,870 237,148 215,274 201,737 175,871 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
178 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Existing Assets Tax Depr BP:BU Depreciation: Coal 8,088 5,561 5,540 5,361 - - Computers 91,488 85,223 66,331 55,063 42,427 27,645 Distribution 471,963 469,868 451,061 433,196 415,174 396,160 Furniture & Equipment 14,893 15,996 14,286 13,006 11,924 10,479 General 56 50 42 38 38 38 General Buildings 21,220 22,553 22,066 21,601 21,166 20,729 General Other 525 382 216 200 174 153 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 103,464 104,038 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 878,812 801,662 748,334 699,610 628,355 562,678 Amortization Cap Soft 202,446 179,587 121,605 30,942 - - 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 217,633 195,145 136,457 45,189 14,448 13,456 Total Electric Depreciation & Amortization 1,096,445 996,807 884,791 744,799 642,803 576,134 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 1,050,918 935,446 792,291 687,422 618,329 1 of 3
Workpaper Southern California Edison / 2015GRC A.13-11-003 179 Southern California Edison Company 2015 GRC Workpapers TABLE A12-3 A12-3, 3 of 3 TOTAL STATE AMT TAX DEPRECIATION EXPENSE - FORECASTED REF 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO TaxDeprCalc (State) DC:DG Depreciation: Coal - - 658 1,281 - - Computers - 11,263 32,132 42,213 46,176 54,414 Distribution - 21,062 69,379 123,741 183,285 242,837 Furniture & Equipment - 937 3,527 11,729 18,455 18,971 General - General Buildings - 571 2,368 5,000 8,370 11,843 General Other - Hydro - 978 2,675 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) - 851 1,574 1,265 1,068 1,052 Stores/Lab/Miscellaneous - 293 906 1,537 2,153 2,755 Telecommunications - 6,268 15,214 20,664 26,324 31,796 Transmission - 4,808 33,477 69,207 91,005 112,608 T&D FERC Incentive - 52,764 104,971 121,912 137,038 133,127 SSCM - Streetlights (COM) - 662 2,544 4,957 7,388 9,825 ESC - Smart Meters (COM) - Global Settlement - Repairs - Subtotal Depreciation - 119,641 313,613 462,731 591,827 702,331 Amortization Cap Soft - 24,727 97,979 165,829 181,903 156,372 Intangibles - 615 1,751 2,596 3,067 3,568 Land & Land Rights - 383 961 1,660 2,319 2,475 Subtotal Amortization - 25,725 100,691 170,085 187,289 162,415 Total Electric Depreciation & Amortization - 145,366 414,304 632,816 779,116 864,746 CIAC - 1,977 5,868 9,645 13,326 16,926 Less Book Nuclear Fuel Amortization - Total Net of Book Amortization - 147,343 420,172 642,461 792,442 881,672 1 of 3
180 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 TOTAL sum(2 of 15 : 9 of 15) Depreciation: Coal 600 13,288 (30,036) - - Computers 52,205 51,086 39,579 42,895 48,742 Distribution 554,134 249,379 299,139 388,019 473,214 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 1,035 667 119 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 108,113 321,390 117,610 160,095 196,302 T&D FERC Incentive 1,151,599 114,847 148,459 153,995 145,817 SSCM Streetlights (COM) 19,236 16,984 28,251 37,058 44,372 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 2,228,576 870,046 731,448 945,823 1,094,511 Amortization Cap Soft 1,685 5,304 10,729 11,264 10,416 Intangibles Land & Land Rights 356 733 1,067 1,381 1,381 Subtotal Amortization - 2,041 6,037 11,796 12,645 11,797 Total Electric Depreciation & Amortization - 2,230,617 876,083 743,244 958,468 1,106,308 CIAC 3,324 (68,259) (58,604) (49,760) (41,593) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 2,233,941 807,824 684,640 908,708 1,064,715 A7-4, 1 of 7
Workpaper Southern California Edison / 2015GRC A.13-11-003 181 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO ACRS/MACRS & FULLY NORMALIZED Tax Depr Calc (Fed) U:AE Depreciation: Coal - 13,288 846 - - Computers 54,062 53,426 41,888 45,829 53,367 Distribution 437,052 116,537 151,064 238,665 323,708 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 1,225 870 522 470 Stores/Lab/Miscellaneous 6,075 926 1,871 2,769 3,625 Telecommunications 105,303 23,283 22,353 31,242 39,511 Transmission 100,681 282,687 96,188 133,503 170,746 T&D FERC Incentive 1,103,558 112,791 125,616 152,451 144,087 SSCM Streetlights (COM) 15,130 10,631 21,888 30,939 38,136 ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 2,033,653 672,903 538,500 738,780 891,956 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights 356 733 1,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 2,035,134 678,094 547,112 748,438 900,452 CIAC 41,025 5,874 11,538 16,918 22,048 Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 2,076,159 683,968 558,650 765,356 922,500 1 of 15
182 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 183 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 2012 2013 2014 2015 2016 2017 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
184 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 185 Southern California Edison Company 2015 GRC Workpapers Normalized Depreciation Expense - Federal (Forecast) TABLE A13-1 A13-1 6 of 15 FEDERAL - NORMALIZED REPAIRS/PRA & CAP SOFT BASIS - FORECASTED REF 2012 2013 2014 2015 2016 2017 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
186 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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) 70 161 500 819 316 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 560 846 3,184 2,987 3,301 Intangibles Land & Land Rights Subtotal Amortization - 560 846 3,184 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 187 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 2012 2013 2014 2015 2016 2017 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
188 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO COST OF REMOVAL RemovalCost Y:AC / 0.35 Depreciation: Coal 600 - - - - Computers Distribution 117,557 139,241 158,073 163,273 166,354 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 512 64 54 44 33 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 - 187,264 197,384 223,202 217,375 214,679 Amortization Cap Soft Intangibles Land & Land Rights Subtotal Amortization - Total Electric Depreciation & Amortization - 187,264 197,384 223,202 217,375 214,679 CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 187,264 197,384 223,202 217,375 214,679 1 of 15 A7-4, 6 of 7
Workpaper Southern California Edison / 2015GRC A.13-11-003 189 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 2012 2013 2014 2015 2016 2017 sum(11 of 15 : 15 of 15) - 5,528 19,043 - - 6,926 26,779 45,120 55,982 68,471 (41,463) (6,984) 40,354 109,357 173,089 176 806 3,813 6,429 7,436 (1,789) (2,213) (287) 3,293 6,919 362 1,821 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 12,224 225 1,202 1,015 1,015 1,015 15 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 65,118 104,468 100,107 102,571 (1,301) (709) 1,654 4,826 7,240-18,738 88,048 298,367 433,663 549,450 (5,223) (4,219) 110 520 3,379 (163) 351 524 693 992 291 732 1,260 1,755 1,871 - (5,095) (3,136) 1,894 2,968 6,242-13,643 84,912 300,261 436,631 555,692-13,643 84,912 300,261 436,631 555,692 A7-4, 2 of 7
190 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Tax Depr Calc (Fed) BE:BI - 6,143 18,428 - - 8,718 27,046 44,552 55,414 67,903 16,019 53,701 110,136 167,244 227,228 209 817 3,822 6,438 7,442 308 1,289 4,189 7,096 10,179 765 1,918 2,025 2,734 3,557 685 1,893 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 12,024 555 1,165 966 966 966 476 1,498 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 86,894 101,250 103,074 528 2,057 4,637 7,064 9,606-84,329 236,630 408,917 528,618 645,640 512 2,027 3,431 4,275 5,263 267 759 980 1,158 1,346 291 732 1,260 1,755 1,871-1,070 3,518 5,671 7,188 8,480-85,399 240,148 414,588 535,806 654,120-85,399 240,148 414,588 535,806 654,120 10 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 191 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Tax Depr Calc (Fed) BW:CA (1,792) (267) 568 568 568 (11,556) (13,396) (15,676) (14,633) (9,421) (33) (11) (9) (9) (6) (622) (960) (1,272) (716) (427) (20) (2) 3 3 3 (1,963) (1,484) (1,449) (1,934) (1,919) (46) (144) 25 25 25 (401) (196) (233) (212) (141) (1,520) (268) (199) 90 57 (65) 11 9 9 9 (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
192 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Tax Depr Calc (Fed) CI:CM - (615) 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) 450 143 (265) 26 40 40 40 (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) 44,734 819 18,247 (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
Workpaper Southern California Edison / 2015GRC A.13-11-003 193 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 2012 2013 2014 2015 2016 2017 - - - - 10 of 15
194 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 A13-1 15 of 15 NET BOOK - NORMALIZED REPAIRS/PRA & CAP SOFT BASIS - FORECASTED REF 2012 2013 2014 2015 2016 2017 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 195 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 2012 2013 2014 2015 2016 2017 sum(2 of 15 : 9 of 15) TOTAL Depreciation: Coal 600 - - - - 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 70,366 138,801 159,160 176,831 168,979 SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 121,371 193,753 247,346 266,631 268,178 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights 356 733 1,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 122,852 198,944 255,958 276,289 276,674 CIAC (76,805) (73,261) (70,157) (67,572) (65,083) Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 46,047 125,683 185,801 208,717 211,591 A7-5, 1 of 6
196 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO ACRS/MACRS & FULLY NORMALIZED Tax Depr Calc (State) U:Y Depreciation: Coal Computers Distribution (25) 453 971 1,071 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 70,366 138,801 159,160 176,831 168,979 SSCM Streetlights (COM) ESC - Smart Meters (COM) Global Settlement Repairs Subtotal Depreciation - 68,799 157,851 207,827 236,712 239,295 Amortization Cap Soft 1,125 4,458 7,545 8,277 7,115 Intangibles Land & Land Rights 356 733 1,067 1,381 1,381 Subtotal Amortization - 1,481 5,191 8,612 9,658 8,496 Total Electric Depreciation & Amortization - 70,280 163,042 216,439 246,370 247,791 CIAC Less Book Nuclear Fuel Amortization Total Net of Book Amortization - 70,280 163,042 216,439 246,370 247,791 1 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 197 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 2012 2013 2014 2015 2016 2017 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
198 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 199 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 2012 2013 2014 2015 2016 2017 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
200 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 201 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 2012 2013 2014 2015 2016 2017 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
202 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 203 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO COST OF REMOVAL RemovalCost AF:AJ / 0.05683 or 0.05798 Depreciation: Coal 600 - - - - Computers Distribution (10) 248 47 142 144 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
204 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 sum(11 of 15 : 15 of 15) - (790) 56 52 49 (1,792) (267) 568 568 568 (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) 132 114 1,029 658 (305) 72 69 49 40 (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 65,118 104,468 100,107 102,571 (1,690) (2,312) (2,228) (1,289) (1,307) - (33,320) (72,219) 5,241 43,890 51,725 (5,223) (4,219) 110 520 3,379 (430) (408) (456) (465) (354) 267 550 801 1,036 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 205 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO ISO DIT DJ:DN (12) 213 484 564 678 (691) 8,215 24,184 31,248 37,835 31,565 64,366 86,894 101,250 103,074-30,862 72,794 111,562 133,062 141,587 512 2,027 3,431 4,275 5,263 267 550 801 1,036 1,036-779 2,577 4,232 5,311 6,299-31,641 75,371 115,794 138,373 147,886-31,641 75,371 115,794 138,373 147,886 10 of 15
206 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Tax Depr Calc (State) BW:CA (1,792) (267) 568 568 568 (11,556) (13,396) (15,676) (14,633) (9,421) (33) (11) (9) (9) (6) (622) (960) (1,272) (716) (427) (20) (2) 3 3 3 (1,963) (1,484) (1,449) (1,934) (1,919) (46) (144) 25 25 25 (401) (196) (233) (212) (141) (1,520) (268) (199) 90 57 (65) 11 9 9 9 (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
Workpaper Southern California Edison / 2015GRC A.13-11-003 207 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 2012 2013 2014 2015 2016 2017 cap_tax_depr & DFIT RO Tax Depr Calc (State) AY:BC, BK:BO ISO DIT GE:GI - (790) 56 52 49 (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) 400 313 939 601 (240) 61 60 40 31 (464) (402) (426) (273) (324) (8,101) (2,536) (2,991) (1,857) (2,110) (12,632) 7,475 (3,475) (2,707) (815) 44,734 819 18,247 (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
208 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 - - - - 10 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 209 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 2012 2013 2014 2015 2016 2017 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
210 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2013 ADIT - END OF YEAR TABLE A14-1 A14-1, 1 of 5 2013 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 - - 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 - - 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 211 Southern California Edison Company 2015 GRC Workpapers 2014 ADIT - END OF YEAR TABLE A14-1 A14-1, 2 of 5 2014 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) 3,807 506 (1,397) 2,916 (80,218) Nuclear Fuel - SONGS - Nuclear Fuel - PV (15,006) 6,029 803-6,832 (8,174) SGRP - Other Production (226,885) 2,493 (2,400) (23) 70 (226,815) Security Monitoring (DDSMS) (7,784) 937 (21) - 916 (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 - - 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 - - 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) 28,054-9,557 221,484 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)
212 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2015 ADIT - END OF YEAR TABLE A14-1 A14-1, 3 of 5 2015 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) - 25-25 (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) - 814 (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 - - 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 - - 1,779 (14,189) Global Settlement (80,512) 18,583 - - 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) 24,555-6,852 228,336 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 213 Southern California Edison Company 2015 GRC Workpapers 2016 ADIT - END OF YEAR TABLE A14-1 A14-1, 4 of 5 2016 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 1-3 - 3 4 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) - 600-600 (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) 4,174 665 (15) 4,824 (219,118) Security Monitoring (DDSMS) (6,054) 869 125-994 (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 - - 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 - - 3,217 (10,972) Global Settlement (61,929) 16,565 - - 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) 21,310-4,270 232,606 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)
214 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2017 ADIT - END OF YEAR TABLE A14-1 A14-1, 5 of 5 2017 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 4-3 - 3 7 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) - 953-953 597 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) 4,942 516 (12) 5,446 (213,672) Security Monitoring (DDSMS) (5,060) 997 316-1,313 (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 - - 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 - - 3,227 (7,745) Global Settlement (45,364) 13,993 - - 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) 18,309-1,886 234,492 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 215 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 2012 2013 2014 2015 2016 2017 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 251 312 (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 183,283 160,687 153,945 146,974 139,816 132,559 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 231,392 223,086 214,908 223,622 229,668 233,194 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)
216 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 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) 137 127 104 82 60 38 (3,851) (8,226) (10,970) (13,448) (14,136) (14,564) 251 312 (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) 193,273 169,361 161,967 154,393 146,676 138,892 (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) 231,392 223,086 214,908 223,622 229,668 233,194 (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
Workpaper Southern California Edison / 2015GRC A.13-11-003 217 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 2012 2013 2014 2015 2016 2017 N cap_tax_depr & DFIT RO, Total ADIT AK:AR - - - 28 (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
218 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A-14-3 ACCUMULATED DEFERRED INCOME TAX SUMMARY (nominal $000) REF Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1. 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) A7-1 3. 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 - 713,491 194,662 65,328 98,534 112,244 5. 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 76,803 7. Deferred Income Tax True Up Adjustment on Book Rates on Existing - 34,644 35,110 439 (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) 496,286 673,203 134,819 (37,610) (16,072) (12,924) A14-1 10. 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) A14-2 13. 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 219 Southern California Edison Company 2015 GRC Workpapers 2013 FEDERAL TAX ADDITIONS TABLE A15-1 2013 FEDERAL TAX BASIS - ADDITIONS A15-1, 1 of 15 REF GROSS BOOK BASIS - 2013 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2013 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) - - 842,510 Furniture & Equipment 12,601 (76) (34) 12,491 General - - - - General Buildings 37,768 (1,413) (628) - - (1,488) - - 34,239 General Other 10,532 (48) (21) - - (415) - - 10,048 Hydro 108,912 (4,464) (1,984) - (32,942) (4,291) - - 65,231 Nuclear - San Onofre (Used & Useful) - (109) (48) (157) Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 80,491 (940) (418) - - (3,171) - - 75,962 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 40,927 - - 40,927 SGRP - - - - Other Production 216,319 (3,516) (1,563) (9,189) (5,219) (8,523) - - 188,309 Security Monitoring (DDSMS) 7,322 (158) (70) - - (288) - - 6,806 Stores/Lab/Miscellaneous 12,192 - - - - (480) - - 11,712 Telecommunications 214,563 (3,831) (1,703) - - (8,454) - - 200,575 Transmission 252,216 (16,419) (7,354) - (23,078) (13,047) - - 192,318 T&D FERC Incentive 2,077,069 (10,104) (1,814) - - 45,413 - - 2,110,564 SSCM - - - - Streetlights (COM) 38,824 (757) (337) - (9,725) (1,530) - - 26,475 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 - - 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
220 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2014 FEDERAL TAX ADDITIONS TABLE A15-1 2014 FEDERAL TAX BASIS - ADDITIONS A15-1, 2 of 15 REF GROSS BOOK BASIS - 2014 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2014 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (7 of 15 + 12 of 15) Coal 25,391 - - - - (820) - - 24,571 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) - - 74,705 General Other 5,303 (11) (5) - - (171) - - 5,116 Hydro 81,997 (3,158) (1,541) - (24,851) (2,647) - - 49,800 Nuclear - San Onofre (Used & Useful) 9,072 (326) (159) - - (293) - - 8,294 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 29,625 (493) (240) - - (956) - - 27,936 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 41,617 - - 41,617 SGRP - - - - Other Production 18,991 (752) (367) (400) (2,576) (613) - - 14,283 Security Monitoring (DDSMS) 704 (1) (1) - - (23) - - 679 Stores/Lab/Miscellaneous 13,869 - - - - (448) - - 13,421 Telecommunications 103,790 (1,504) (734) - - (3,350) - - 98,202 Transmission 1,097,871 (22,494) (8,254) - (109,575) 6,537 - - 964,085 T&D FERC Incentive 82,093 (925) (125) - - 2,210 - - 83,253 SSCM - - - - Streetlights (COM) 72,416 (1,149) (561) - (18,224) (2,338) - - 50,144 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 - - 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 221 Southern California Edison Company 2015 GRC Workpapers 2015 FEDERAL TAX ADDITIONS TABLE A15-1 A15-1, 3 of 15 2015 FEDERAL TAX BASIS - ADDITIONS REF GROSS BOOK BASIS - 2015 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2015 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (8 of 15 + 13 of 15) Coal - - - - Computers 45,528 - - 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) - - 87,927 General Other 5,322 - - - - (189) - - 5,133 Hydro 72,106 (2,649) (1,565) - (21,827) (2,555) - - 43,510 Nuclear - San Onofre (Used & Useful) 21,390 - - - - (758) - - 20,632 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 30,076 (432) (256) - - (1,066) - - 28,322 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 43,971 - - 43,971 SGRP - - - - Other Production 19,996 (528) (312) (159) (410) (708) - - 17,879 Security Monitoring (DDSMS) - - - - Stores/Lab/Miscellaneous 14,125 - - - - (500) - - 13,625 Telecommunications 114,204 (2,189) (1,293) - - (4,046) - - 106,676 Transmission 630,049 (18,240) (9,644) - (65,402) (4,688) - - 532,075 T&D FERC Incentive 791,641 (6,540) (754) - - 20,179 - - 804,526 SSCM - - - - Streetlights (COM) 74,607 (1,066) (630) - (18,793) (2,643) - - 51,475 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 - - 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
222 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2016 FEDERAL TAX ADDITIONS TABLE A15-1 2016 FEDERAL TAX BASIS - ADDITIONS A15-1, 4 of 15 REF GROSS BOOK BASIS - 2016 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2016 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (9 of 15 + 14 of 15) Coal - - - - Computers 57,953 - - 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) - - 124,291 General Other 7,488 - - - - (193) - - 7,295 Hydro 44,997 (2,908) (2,100) - (12,856) (1,159) - - 25,974 Nuclear - San Onofre (Used & Useful) 9,528 - - - - (245) - - 9,283 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 29,211 (337) (243) - - (752) - - 27,879 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 46,320 - - 46,320 SGRP - - - - Other Production 2,564 (47) (34) (62) (276) (66) - - 2,079 Security Monitoring (DDSMS) - - - - Stores/Lab/Miscellaneous 14,434 - - - - (372) - - 14,062 Telecommunications 121,270 (1,418) (1,024) - - (3,123) - - 115,705 Transmission 563,983 (16,704) (9,127) - (55,555) (4,308) - - 478,289 T&D FERC Incentive 44,163 (1,341) (268) - - 1,321 - - 43,875 SSCM - - - - Streetlights (COM) 79,237 (863) (623) - (20,040) (2,040) - - 55,671 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 - - 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 223 Southern California Edison Company 2015 GRC Workpapers 2017 FEDERAL TAX ADDITIONS TABLE A15-1 2017 FEDERAL TAX BASIS - ADDITIONS A15-1, 5 of 15 REF GROSS BOOK BASIS - 2017 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2017 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (10 of 15 + 15 of 15) Coal - - - - Computers 61,013 - - 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) - - 100,822 General Other 7,322 - - - - (220) - - 7,102 Hydro 169,168 (4,831) (2,142) - (52,146) (5,073) - - 104,976 Nuclear - San Onofre (Used & Useful) 3,894 - - - - (117) - - 3,777 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 28,489 (405) (179) - - (854) - - 27,051 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 52,475 - - 52,475 SGRP - - - - Other Production 12,906 (158) (70) (818) (213) (387) - - 11,260 Security Monitoring (DDSMS) - - - - Stores/Lab/Miscellaneous 14,763 - - - - (443) - - 14,320 Telecommunications 118,327 (1,869) (829) - - (3,549) - - 112,080 Transmission 650,632 (15,485) (5,421) - (59,315) (2,728) - - 567,683 T&D FERC Incentive 73,858 (1,750) (400) - - 2,135 - - 73,843 SSCM - - - - Streetlights (COM) 81,095 (1,093) (485) - (20,496) (2,432) - - 56,589 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
224 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2013 ADDITIONS 2013 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 6 of 15 GROSS TAX BASIS - 2013 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - 96,552 (4,464) (1,984) 90,104 1,188,008 (26,495) (11,776) - (259,679) (46,807) - - 843,251 12,601 (76) (34) 12,491 - - - - 37,768 (1,413) (628) - - (1,488) - - 34,239 10,532 (48) (21) - - (415) - - 10,048 108,912 (4,464) (1,984) - (32,942) (4,291) - - 65,231 - (109) (48) (157) - - - - 80,491 (940) (418) - - (3,171) - - 75,962 - - - - 40,927 - - 40,927 - - - - 216,319 (3,516) (1,563) (9,189) (5,219) (8,523) - - 188,309 7,322 (158) (70) - - (288) - - 6,806 12,192 - - - - (480) - - 11,712 214,563 (3,831) (1,703) - - (8,454) - - 200,575 302,978 (16,646) (7,399) - (28,432) (11,937) - - 238,564 - - - - - - - - 38,824 (757) (337) - (9,725) (1,530) - - 26,475 - - - - - - - - - - - - 2,367,989 (62,917) (27,965) (9,189) (335,997) (87,384) - - 1,844,537 187,682 (10,395) (4,620) - - - - (31,052) 141,615 19,879 (982) (436) 18,461 15,313 - - 15,313 222,874 (11,377) (5,056) - - - - (31,052) 175,389 2,590,863 (74,294) (33,021) (9,189) (335,997) (87,384) - (31,052) 2,019,926-79,084-79,084 - - - - 2,590,863 (74,294) (33,021) (9,189) (335,997) (87,384) 79,084 (31,052) 2,099,010 1 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 225 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 - 2014 ADDITIONS 2014 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 7 of 15 GROSS TAX BASIS - 2014 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) 25,391 - - - - (820) - - 24,571 101,538 (1,476) (721) 99,341 1,562,907 (28,892) (14,102) - (352,184) (50,451) - - 1,117,278 23,955 (26) (13) 23,916 - - - - 80,286 (2,009) (980) - - (2,592) - - 74,705 5,303 (11) (5) - - (171) - - 5,116 81,997 (3,158) (1,541) - (24,851) (2,647) - - 49,800 9,072 (326) (159) - - (293) - - 8,294 - - - - 29,625 (493) (240) - - (956) - - 27,936 - - - - 41,617 - - 41,617 - - - - 18,991 (752) (367) (400) (2,576) (613) - - 14,283 704 (1) (1) - - (23) - - 679 13,869 - - - - (448) - - 13,421 103,790 (1,504) (734) - - (3,350) - - 98,202 388,791 (14,655) (7,153) - (37,547) (12,550) - - 316,886 - - - - - - - - 72,416 (1,149) (561) - (18,224) (2,338) - - 50,144 - - - - - - - - - - - - 2,560,252 (54,452) (26,577) (400) (435,382) (77,252) - - 1,966,189 328,600 (13,112) (6,400) - - - - (31,187) 277,901 16,894 (874) (426) 15,594 17,140 - - 17,140 362,634 (13,986) (6,826) - - - - (31,187) 310,635 2,922,886 (68,438) (33,403) (400) (435,382) (77,252) - (31,187) 2,276,824-80,525-80,525 - - - - 2,922,886 (68,438) (33,403) (400) (435,382) (77,252) 80,525 (31,187) 2,357,349 2 of 15
226 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2015 ADDITIONS 2015 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 8 of 15 GROSS TAX BASIS - 2015 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - 45,528 - - 45,528 1,683,090 (28,966) (17,114) - (397,802) (59,633) - - 1,179,575 92,532 (19) (11) 92,502 - - - - 94,881 (2,258) (1,334) - - (3,362) - - 87,927 5,322 - - - - (189) - - 5,133 72,106 (2,649) (1,565) - (21,827) (2,555) - - 43,510 21,390 - - - - (758) - - 20,632 - - - - 30,076 (432) (256) - - (1,066) - - 28,322 - - - - 43,971 - - 43,971 - - - - 19,996 (528) (312) (159) (410) (708) - - 17,879 - - - - 14,125 - - - - (500) - - 13,625 114,204 (2,189) (1,293) - - (4,046) - - 106,676 340,575 (15,854) (9,367) - (34,141) (12,067) - - 269,146 - - - - - - - - 74,607 (1,066) (630) - (18,793) (2,643) - - 51,475 - - - - - - - - - - - - 2,652,403 (53,961) (31,882) (159) (472,973) (87,527) - - 2,005,901 153,379 (8,531) (5,041) - - - - (29,133) 110,674 11,063 (819) (484) 9,760 17,905 - - 17,905 182,347 (9,350) (5,525) - - - - (29,133) 138,339 2,834,750 (63,311) (37,407) (159) (472,973) (87,527) - (29,133) 2,144,240-82,264-82,264 - - - - 2,834,750 (63,311) (37,407) (159) (472,973) (87,527) 82,264 (29,133) 2,226,504 3 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 227 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 - 2016 ADDITIONS 2016 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 9 of 15 GROSS TAX BASIS - 2016 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - 57,953 - - 57,953 1,991,143 (23,252) (16,789) - (455,181) (51,275) - - 1,444,646 20,660 (16) (12) 20,632 - - - - 129,554 (1,119) (808) - - (3,336) - - 124,291 7,488 - - - - (193) - - 7,295 44,997 (2,908) (2,100) - (12,856) (1,159) - - 25,974 9,528 - - - - (245) - - 9,283 - - - - 29,211 (337) (243) - - (752) - - 27,879 - - - - 46,320 - - 46,320 - - - - 2,564 (47) (34) (62) (276) (66) - - 2,079 - - - - 14,434 - - - - (372) - - 14,062 121,270 (1,418) (1,024) - - (3,123) - - 115,705 380,459 (11,066) (7,991) - (39,048) (9,797) - - 312,557 - - - - - - - - 79,237 (863) (623) - (20,040) (2,040) - - 55,671 - - - - - - - - - - - - 2,934,818 (41,026) (29,624) (62) (527,401) (72,358) - - 2,264,347 172,044 (9,195) (6,639) - - - - (33,221) 122,989 5,602 (700) (505) 4,397 31,979 - - 31,979 209,625 (9,895) (7,144) - - - - (33,221) 159,365 3,144,443 (50,921) (36,768) (62) (527,401) (72,358) - (33,221) 2,423,712-84,282-84,282 - - - - 3,144,443 (50,921) (36,768) (62) (527,401) (72,358) 84,282 (33,221) 2,507,994 4 of 15
228 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2017 ADDITIONS 2017 FEDERAL TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 10 of 15 GROSS TAX BASIS - 2017 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - 61,013 - - 61,013 1,836,261 (27,512) (12,199) - (444,651) (55,071) - - 1,296,828 22,829 (21) (9) 22,799 - - - - 105,742 (1,212) (537) - - (3,171) - - 100,822 7,322 - - - - (220) - - 7,102 169,168 (4,831) (2,142) - (52,146) (5,073) - - 104,976 3,894 - - - - (117) - - 3,777 - - - - 28,489 (405) (179) - - (854) - - 27,051 - - - - 52,475 - - 52,475 - - - - 12,906 (158) (70) (818) (213) (387) - - 11,260 - - - - 14,763 - - - - (443) - - 14,320 118,327 (1,869) (829) - - (3,549) - - 112,080 365,622 (8,701) (3,858) - (34,327) (10,965) - - 307,771 - - - - - - - - 81,095 (1,093) (485) - (20,496) (2,432) - - 56,589 - - - - - - - - - - - - 2,879,906 (45,802) (20,308) (818) (551,833) (82,282) - - 2,178,863 199,742 (14,924) (6,617) - - - - (27,888) 150,313 11,930 (916) (406) 10,608 - - - - 211,672 (15,840) (7,023) - - - - (27,888) 160,921 3,091,578 (61,642) (27,331) (818) (551,833) (82,282) - (27,888) 2,339,784-86,349-86,349 - - - - 3,091,578 (61,642) (27,331) (818) (551,833) (82,282) 86,349 (27,888) 2,426,133 5 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 229 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 - 2013 ADDITIONS 2013 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 11 of 15 GROSS TAX BASIS - 2013 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - - - (748) 23 - - - (16) - - (741) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (50,762) 227 45-5,354 (1,110) - - (46,246) 2,077,069 (10,104) (1,814) - - 45,413 - - 2,110,564 - - - - - - - - - - - - - - - - - - - - 2,025,559 (9,854) (1,769) - 5,354 44,287 - - 2,063,577 8,947 (496) (220) - - - - (1,480) 6,751 - - - - 41,976 - - 41,976 50,923 (496) (220) - - - - (1,480) 48,727 2,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112,304 - - - - - - - - 2,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112,304 1 of 15
230 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2014 ADDITIONS 2014 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 12 of 15 GROSS TAX BASIS - 2014 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - - - 14,926 (315) - - - 402 - - 15,013 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 709,080 (7,839) (1,101) - (72,028) 19,087 - - 647,199 82,093 (925) (125) - - 2,210 - - 83,253 - - - - - - - - - - - - - - - - - - - - 806,099 (9,079) (1,226) - (72,028) 21,699 - - 745,465 15,664 (625) (305) - - - - (1,487) 13,247 - - - - 1,885 - - 1,885 17,549 (625) (305) - - - - (1,487) 15,132 823,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760,597 - - - - - - - - 823,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760,597 2 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 231 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 - 2015 ADDITIONS 2015 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 13 of 15 GROSS TAX BASIS - 2015 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - - - 1,412 (17) - - - 36 - - 1,431 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 289,474 (2,386) (277) - (31,261) 7,379 - - 262,929 791,641 (6,540) (754) - - 20,179 - - 804,526 - - - - - - - - - - - - - - - - - - - - 1,082,527 (8,943) (1,031) - (31,261) 27,594 - - 1,068,886 7,311 (407) (240) - - - - (1,389) 5,275 - - - - 31,117 - - 31,117 38,428 (407) (240) - - - - (1,389) 36,392 1,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105,278 - - - - - - - - 1,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105,278 3 of 15
232 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2016 ADDITIONS 2016 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 14 of 15 GROSS TAX BASIS - 2016 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - - - 3,461 (40) - - - 103 - - 3,524 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 183,524 (5,638) (1,136) - (16,507) 5,489 - - 165,732 44,163 (1,341) (268) - - 1,321 - - 43,875 - - - - - - - - - - - - - - - - - - - - 231,148 (7,019) (1,404) - (16,507) 6,913 - - 213,131 8,201 (438) (316) - - - - (1,584) 5,863 - - - - (12) - - (12) 8,189 (438) (316) - - - - (1,584) 5,851 239,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218,982 - - - - - - - - 239,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218,982 4 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 233 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 - 2017 ADDITIONS 2017 FEDERAL TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 15 of 15 GROSS TAX BASIS - 2017 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - - - 3,493 (50) - - - 101 - - 3,544 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 285,010 (6,784) (1,563) - (24,988) 8,237 - - 259,912 73,858 (1,750) (400) - - 2,135 - - 73,843 - - - - - - - - - - - - - - - - - - - - 362,361 (8,584) (1,963) - (24,988) 10,473 - - 337,299 9,521 (711) (315) - - - - (1,329) 7,166 - - - - - - - - 9,521 (711) (315) - - - - (1,329) 7,166 371,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344,465 - - - - - - - - 371,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344,465 5 of 15
234 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2013 STATE TAX ADDITIONS TABLE A15-2 2013 STATE TAX BASIS - ADDITIONS A15-1, 1 of 15 REF GROSS BOOK BASIS - 2013 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2013 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A15-2 6 of 15 + 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) - - 842,510 Furniture & Equipment 12,601 (76) (34) 12,491 General - - - - General Buildings 37,768 (1,413) (628) - - (1,488) - - 34,239 General Other 10,532 (48) (21) - - (415) - - 10,048 Hydro 108,912 (4,464) (1,984) - (32,942) (4,291) - - 65,231 Nuclear - San Onofre (Used & Useful) - (109) (48) (157) Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 80,491 (940) (418) - - (3,171) - - 75,962 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 40,927 - - 40,927 SGRP - - - - Other Production 216,319 (3,516) (1,563) - (5,219) (8,523) - - 197,498 Security Monitoring (DDSMS) 7,322 (158) (70) - - (288) - - 6,806 Stores/Lab/Miscellaneous 12,192 - - - - (480) - - 11,712 Telecommunications 214,563 (3,831) (1,703) - - (8,454) - - 200,575 Transmission 252,216 (16,419) (7,354) - (23,078) (13,047) - - 192,318 T&D FERC Incentive 2,077,069 (10,104) (1,814) - - 45,413 - - 2,110,564 SSCM - - - - Streetlights (COM) 38,824 (757) (337) - (9,725) (1,530) - - 26,475 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 - - 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 235 Southern California Edison Company 2015 GRC Workpapers 2014 STATE TAX ADDITIONS TABLE A15-2 2014 STATE TAX BASIS - ADDITIONS A15-1, 2 of 15 REF GROSS BOOK BASIS - 2014 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2014 ADDITIONS Depreciation: See Table A - Coal 25,391 - - - - (820) - - 24,571 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) - - 74,705 General Other 5,303 (11) (5) - - (171) - - 5,116 Hydro 81,997 (3,158) (1,541) - (24,851) (2,647) - - 49,800 Nuclear - San Onofre (Used & Useful) 9,072 (326) (159) - - (293) - - 8,294 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 29,625 (493) (240) - - (956) - - 27,936 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 41,617 - - 41,617 SGRP - - - - Other Production 18,991 (752) (367) - (2,576) (613) - - 14,683 Security Monitoring (DDSMS) 704 (1) (1) - - (23) - - 679 Stores/Lab/Miscellaneous 13,869 - - - - (448) - - 13,421 Telecommunications 103,790 (1,504) (734) - - (3,350) - - 98,202 Transmission 1,097,871 (22,494) (8,254) - (109,575) 6,537 - - 964,085 T&D FERC Incentive 82,093 (925) (125) - - 2,210 - - 83,253 SSCM - - - - Streetlights (COM) 72,416 (1,149) (561) - (18,224) (2,338) - - 50,144 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 - - 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
236 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2015 STATE TAX ADDITIONS TABLE A15-2 A15-1, 3 of 15 2015 STATE TAX BASIS - ADDITIONS REF GROSS BOOK BASIS - 2015 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2015 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A15-2 8 of 15 + 13 of 15) Coal - - - - Computers 45,528 - - 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) - - 87,927 General Other 5,322 - - - - (189) - - 5,133 Hydro 72,106 (2,649) (1,565) - (21,827) (2,555) - - 43,510 Nuclear - San Onofre (Used & Useful) 21,390 - - - - (758) - - 20,632 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 30,076 (432) (256) - - (1,066) - - 28,322 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 43,971 - - 43,971 SGRP - - - - Other Production 19,996 (528) (312) - (410) (708) - - 18,038 Security Monitoring (DDSMS) - - - - Stores/Lab/Miscellaneous 14,125 - - - - (500) - - 13,625 Telecommunications 114,204 (2,189) (1,293) - - (4,046) - - 106,676 Transmission 630,049 (18,240) (9,644) - (65,402) (4,688) - - 532,075 T&D FERC Incentive 791,641 (6,540) (754) - - 20,179 - - 804,526 SSCM - - - - Streetlights (COM) 74,607 (1,066) (630) - (18,793) (2,643) - - 51,475 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 - - 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 237 Southern California Edison Company 2015 GRC Workpapers 2016 STATE TAX ADDITIONS TABLE A15-2 2016 STATE TAX BASIS - ADDITIONS A15-1, 4 of 15 REF GROSS BOOK BASIS - 2016 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2016 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A15-2 9 of 15 + 14 of 15) Coal - - - - Computers 57,953 - - 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) - - 124,291 General Other 7,488 - - - - (193) - - 7,295 Hydro 44,997 (2,908) (2,100) - (12,856) (1,159) - - 25,974 Nuclear - San Onofre (Used & Useful) 9,528 - - - - (245) - - 9,283 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 29,211 (337) (243) - - (752) - - 27,879 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 46,320 - - 46,320 SGRP - - - - Other Production 2,564 (47) (34) - (276) (66) - - 2,141 Security Monitoring (DDSMS) - - - - Stores/Lab/Miscellaneous 14,434 - - - - (372) - - 14,062 Telecommunications 121,270 (1,418) (1,024) - - (3,123) - - 115,705 Transmission 563,983 (16,704) (9,127) - (55,555) (4,308) - - 478,289 T&D FERC Incentive 44,163 (1,341) (268) - - 1,321 - - 43,875 SSCM - - - - Streetlights (COM) 79,237 (863) (623) - (20,040) (2,040) - - 55,671 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 - - 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
238 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Company 2015 GRC Workpapers 2017 STATE TAX ADDITIONS TABLE A15-2 2017 STATE TAX BASIS - ADDITIONS A15-1, 5 of 15 REF GROSS BOOK BASIS - 2017 ADDITIONS AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 GROSS TAX BASIS - 2017 ADDITIONS cap_tax_depr & DFIT RO Depreciation: Cap Adds (H:GK) (A15-2 10 of 15 + 15 of 15) Coal - - - - Computers 61,013 - - 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) - - 100,822 General Other 7,322 - - - - (220) - - 7,102 Hydro 169,168 (4,831) (2,142) - (52,146) (5,073) - - 104,976 Nuclear - San Onofre (Used & Useful) 3,894 - - - - (117) - - 3,777 Nuclear - San Onofre (Retired) - - - - Nuclear - Palo Verde 28,489 (405) (179) - - (854) - - 27,051 Nuclear Fuel - SONGS - - - - Nuclear Fuel - PV 52,475 - - 52,475 SGRP - - - - Other Production 12,906 (158) (70) - (213) (387) - - 12,078 Security Monitoring (DDSMS) - - - - Stores/Lab/Miscellaneous 14,763 - - - - (443) - - 14,320 Telecommunications 118,327 (1,869) (829) - - (3,549) - - 112,080 Transmission 650,632 (15,485) (5,421) - (59,315) (2,728) - - 567,683 T&D FERC Incentive 73,858 (1,750) (400) - - 2,135 - - 73,843 SSCM - - - - Streetlights (COM) 81,095 (1,093) (485) - (20,496) (2,432) - - 56,589 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 239 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 - 2013 ADDITIONS 2013 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 6 of 15 GROSS TAX BASIS - 2013 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - 96,552 (4,464) (1,984) - - - - 90,104 1,188,008 (26,495) (11,776) (259,679) (46,807) - - 843,251 12,601 (76) (34) - - - - 12,491 - - - 37,768 (1,413) (628) - (1,488) - - 34,239 10,532 (48) (21) - (415) - - 10,048 108,912 (4,464) (1,984) (32,942) (4,291) - - 65,231 - (109) (48) - - - - (157) - - - 80,491 (940) (418) - (3,171) - - 75,962 - - - 40,927-40,927 - - - 216,319 (3,516) (1,563) (5,219) (8,523) - - 197,498 7,322 (158) (70) - (288) - - 6,806 12,192 - - - (480) - - 11,712 214,563 (3,831) (1,703) - (8,454) - - 200,575 302,978 (16,646) (7,399) (28,432) (11,937) - - 238,564 - - - - - - 38,824 (757) (337) (9,725) (1,530) - - 26,475 - - - - - - - - - 2,367,989 (62,917) (27,965) - (335,997) (87,384) - - 1,853,726 187,682 (10,395) (4,620) - - - (31,052) 141,615 19,879 (982) (436) - - - - 18,461 15,313-15,313 222,874 (11,377) (5,056) - - - - (31,052) 175,389 2,590,863 (74,294) (33,021) - (335,997) (87,384) - (31,052) 2,029,115 79,084-79,084 - - - 2,590,863 (74,294) (33,021) - (335,997) (87,384) 79,084 (31,052) 2,108,199 1 of 15
240 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2014 ADDITIONS 2014 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 7 of 15 GROSS TAX BASIS - 2014 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) 25,391 - - - (820) - - 24,571 101,538 (1,476) (721) - - - - 99,341 1,562,907 (28,892) (14,102) (352,184) (50,451) - - 1,117,278 23,955 (26) (13) - - - - 23,916 - - - 80,286 (2,009) (980) - (2,592) - - 74,705 5,303 (11) (5) - (171) - - 5,116 81,997 (3,158) (1,541) (24,851) (2,647) - - 49,800 9,072 (326) (159) - (293) - - 8,294 - - - 29,625 (493) (240) - (956) - - 27,936 - - - 41,617-41,617 - - - 18,991 (752) (367) (2,576) (613) - - 14,683 704 (1) (1) - (23) - - 679 13,869 - - - (448) - - 13,421 103,790 (1,504) (734) - (3,350) - - 98,202 388,791 (14,655) (7,153) (37,547) (12,550) - - 316,886 - - - - - - 72,416 (1,149) (561) (18,224) (2,338) - - 50,144 - - - - - - - - - 2,560,252 (54,452) (26,577) - (435,382) (77,252) - - 1,966,589 328,600 (13,112) (6,400) - - - (31,187) 277,901 16,894 (874) (426) - - - - 15,594 17,140-17,140 362,634 (13,986) (6,826) - - - - (31,187) 310,635 2,922,886 (68,438) (33,403) - (435,382) (77,252) - (31,187) 2,277,224 80,525-80,525 - - - 2,922,886 (68,438) (33,403) - (435,382) (77,252) 80,525 (31,187) 2,357,749 2 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 241 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 - 2015 ADDITIONS 2015 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 8 of 15 GROSS TAX BASIS - 2015 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - 45,528-45,528 1,683,090 (28,966) (17,114) (397,802) (59,633) - - 1,179,575 92,532 (19) (11) - - - - 92,502 - - - 94,881 (2,258) (1,334) - (3,362) - - 87,927 5,322 - - - (189) - - 5,133 72,106 (2,649) (1,565) (21,827) (2,555) - - 43,510 21,390 - - - (758) - - 20,632 - - - 30,076 (432) (256) - (1,066) - - 28,322 - - - 43,971-43,971 - - - 19,996 (528) (312) (410) (708) - - 18,038 - - - 14,125 - - - (500) - - 13,625 114,204 (2,189) (1,293) - (4,046) - - 106,676 340,575 (15,854) (9,367) (34,141) (12,067) - - 269,146 - - - - - - 74,607 (1,066) (630) (18,793) (2,643) - - 51,475 - - - - - - - - - 2,652,403 (53,961) (31,882) - (472,973) (87,527) - - 2,006,060 153,379 (8,531) (5,041) - - - (29,133) 110,674 11,063 (819) (484) - - - - 9,760 17,905-17,905 182,347 (9,350) (5,525) - - - - (29,133) 138,339 2,834,750 (63,311) (37,407) - (472,973) (87,527) - (29,133) 2,144,399 82,264-82,264 - - - 2,834,750 (63,311) (37,407) - (472,973) (87,527) 82,264 (29,133) 2,226,663 3 of 15
242 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2016 ADDITIONS 2016 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 9 of 15 GROSS TAX BASIS - 2016 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - 57,953-57,953 1,991,143 (23,252) (16,789) (455,181) (51,275) - - 1,444,646 20,660 (16) (12) - - - - 20,632 - - - 129,554 (1,119) (808) - (3,336) - - 124,291 7,488 - - - (193) - - 7,295 44,997 (2,908) (2,100) (12,856) (1,159) - - 25,974 9,528 - - - (245) - - 9,283 - - - 29,211 (337) (243) - (752) - - 27,879 - - - 46,320-46,320 - - - 2,564 (47) (34) (276) (66) - - 2,141 - - - 14,434 - - - (372) - - 14,062 121,270 (1,418) (1,024) - (3,123) - - 115,705 380,459 (11,066) (7,991) (39,048) (9,797) - - 312,557 - - - - - - 79,237 (863) (623) (20,040) (2,040) - - 55,671 - - - - - - - - - 2,934,818 (41,026) (29,624) - (527,401) (72,358) - - 2,264,409 172,044 (9,195) (6,639) - - - (33,221) 122,989 5,602 (700) (505) - - - - 4,397 31,979-31,979 209,625 (9,895) (7,144) - - - - (33,221) 159,365 3,144,443 (50,921) (36,768) - (527,401) (72,358) - (33,221) 2,423,774 84,282-84,282 - - - 3,144,443 (50,921) (36,768) - (527,401) (72,358) 84,282 (33,221) 2,508,056 4 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 243 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 - 2017 ADDITIONS 2017 STATE TAX BASIS - ADDITIONS (CPUC) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 10 of 15 GROSS TAX BASIS - 2017 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - 61,013-61,013 1,836,261 (27,512) (12,199) (444,651) (55,071) - - 1,296,828 22,829 (21) (9) - - - - 22,799 - - - 105,742 (1,212) (537) - (3,171) - - 100,822 7,322 - - - (220) - - 7,102 169,168 (4,831) (2,142) (52,146) (5,073) - - 104,976 3,894 - - - (117) - - 3,777 - - - 28,489 (405) (179) - (854) - - 27,051 - - - 52,475-52,475 - - - 12,906 (158) (70) (213) (387) - - 12,078 - - - 14,763 - - - (443) - - 14,320 118,327 (1,869) (829) - (3,549) - - 112,080 365,622 (8,701) (3,858) (34,327) (10,965) - - 307,771 - - - - - - 81,095 (1,093) (485) (20,496) (2,432) - - 56,589 - - - - - - - - - 2,879,906 (45,802) (20,308) - (551,833) (82,282) - - 2,179,681 199,742 (14,924) (6,617) - - - (27,888) 150,313 11,930 (916) (406) - - - - 10,608 - - - 211,672 (15,840) (7,023) - - - - (27,888) 160,921 3,091,578 (61,642) (27,331) - (551,833) (82,282) - (27,888) 2,340,602 86,349-86,349 - - - 3,091,578 (61,642) (27,331) - (551,833) (82,282) 86,349 (27,888) 2,426,951 5 of 15
244 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2013 ADDITIONS 2013 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 11 of 15 GROSS TAX BASIS - 2013 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - (748) 23 - - (16) - - (741) - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - (50,762) 227 45 5,354 (1,110) - - (46,246) 2,077,069 (10,104) (1,814) - 45,413 - - 2,110,564 - - - - - - - - - - - - - - - 2,025,559 (9,854) (1,769) - 5,354 44,287 - - 2,063,577 8,947 (496) (220) - - - (1,480) 6,751 - - - 41,976-41,976 50,923 (496) (220) - - - - (1,480) 48,727 2,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112,304 - - - - - - 2,076,482 (10,350) (1,989) - 5,354 44,287 - (1,480) 2,112,304 1 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 245 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 - 2014 ADDITIONS 2014 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 12 of 15 GROSS TAX BASIS - 2014 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - 14,926 (315) - - 402 - - 15,013 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 709,080 (7,839) (1,101) (72,028) 19,087 - - 647,199 82,093 (925) (125) - 2,210 - - 83,253 - - - - - - - - - - - - - - - 806,099 (9,079) (1,226) - (72,028) 21,699 - - 745,465 15,664 (625) (305) - - - (1,487) 13,247 - - - 1,885-1,885 17,549 (625) (305) - - - - (1,487) 15,132 823,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760,597 - - - - - - 823,648 (9,704) (1,531) - (72,028) 21,699 - (1,487) 760,597 2 of 15
246 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2015 ADDITIONS 2015 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 13 of 15 GROSS TAX BASIS - 2015 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - 1,412 (17) - - 36 - - 1,431 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 289,474 (2,386) (277) (31,261) 7,379 - - 262,929 791,641 (6,540) (754) - 20,179 - - 804,526 - - - - - - - - - - - - - - - 1,082,527 (8,943) (1,031) - (31,261) 27,594 - - 1,068,886 7,311 (407) (240) - - - (1,389) 5,275 - - - 31,117-31,117 38,428 (407) (240) - - - - (1,389) 36,392 1,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105,278 - - - - - - 1,120,955 (9,350) (1,271) - (31,261) 27,594 - (1,389) 1,105,278 3 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 247 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 - 2016 ADDITIONS 2016 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 14 of 15 GROSS TAX BASIS - 2016 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - 3,461 (40) - - 103 - - 3,524 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 183,524 (5,638) (1,136) (16,507) 5,489 - - 165,732 44,163 (1,341) (268) - 1,321 - - 43,875 - - - - - - - - - - - - - - - 231,148 (7,019) (1,404) - (16,507) 6,913 - - 213,131 8,201 (438) (316) - - - (1,584) 5,863 - - - (12) - (12) 8,189 (438) (316) - - - - (1,584) 5,851 239,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218,982 - - - - - - 239,337 (7,457) (1,720) - (16,507) 6,913 - (1,584) 218,982 4 of 15
248 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2017 ADDITIONS 2017 STATE TAX BASIS - ADDITIONS (ISO) AFUDC EQUITY AFUDC DEBT ITC TAX REPAIRS IRC 263A CIAC TAX CAPITAZLIED SOFTWARE COSTS - 174 A15-1, 15 of 15 GROSS TAX BASIS - 2017 ADDITIONS cap_tax_depr & DFIT RO Cap Adds (H:GK) - - - - - - 3,493 (50) - - 101 - - 3,544 - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - 285,010 (6,784) (1,563) (24,988) 8,237 - - 259,912 73,858 (1,750) (400) - 2,135 - - 73,843 - - - - - - - - - - - - - - - 362,361 (8,584) (1,963) - (24,988) 10,473 - - 337,299 9,521 (711) (315) - - - (1,329) 7,166 - - - - - - 9,521 (711) (315) - - - - (1,329) 7,166 371,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344,465 - - - - - - 371,882 (9,295) (2,278) - (24,988) 10,473 - (1,329) 344,465 5 of 15
Workpaper Southern California Edison / 2015GRC A.13-11-003 249 SOUTHERN CALIFORNIA EDISON COMPANY INVESTMENT TAX CREDIT AMORTIZATION SCHEDULES TABLE A16 (In Thousands) REF cap_tax_depr & DFIT ITC Amort ORIGINAL INVESTMENT 2011 2012 2012 2012 2013 2013 2013 2014 2014 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 5,023 460 4,563 455 4,108 442 Distribution Distribution 128,736 27,317 3,138 24,179 3,025 21,154 2,911 ISO Transmission Transmission 21,242 4,054 415 3,638 401 3,237 380 Catalina Electric Other Production 86 2 0 2 0 2 0 Other Steam Other Production 168 25 1 24 1 22 1 San Onofre Nuclear - San Onofre Palo Verde Nuclear - Palo Verde 91,649 6,260 457 5,803 457 5,346 457 264,107 42,681 0 4,472 38,209 0 4,339 33,869 0 4,191 COMPETITION-TRANSITION-CHARGE (CTC) Mohave Coal 3,643 407 102 305 102 203 102 Four Corners Coal 25,740 2,644 881 1,763 881 881 881 Hydro Hydro 30,019 18,728 624 18,104 624 17,480 624 TOTAL CTC RELATED 59,402 21,779 0 1,607 20,172 0 1,607 18,565 0 1,607 GENERAL: Transmission General 624 1 1 0 0 (0) 0 Distribution General 4,676 6 6 0 0 (0) 0 Mohave General 225 0 0 0 0 0 0 Four Corners General 52 0 0 0 0 0 0 Other Steam General 113 0 0 0 0 0 0 Hydro General 670 0 0 0 0 0 0 Non Site Specific General General 8,522 13 13 0 0 0 0 14,881 19 0 19 0 0 0 0 0 0 GLOBAL SETTLEMENT Nuclear Plant - SONGS Global Settlement 1,520 156 15 141 15 125 15 Nuclear Plant - PVNGS Global Settlement 3,058 315 23 292 23 269 23 T&D Plant Global Settlement 554 231 12 219 12 207 12 Hydro Plant Global Settlement 556 368 12 356 12 344 12 Steam Plant Global Settlement 151 48 3 45 3 41 3 5,839 1,118-66 1,053-66 987-66 TOTAL - EXISTING 344,229 65,597 0 6,164 59,433 0 6,012 53,421 0 5,864 FORECAST SOLAR Existing V2008-V2012 85,441 81,385 13,935 4,517 90,803 4,473 86,330 4,855 SOLAR Other Production - Solar PV V2013-18,132 527 17,605 1,054 Other Production - Solar PV V2014 - - 801 23 Other Production - Solar PV V2015 - - Other Production - Solar PV V2016 - - Other Production - Solar PV V2017 - - - - TOTAL - SOLAR 85,441 81,385 13,935 4,517 90,803 18,132 5,001 103,935 801 5,932 FUEL CELL Other Production - Fuel Cell V2013 0 247 12 234 25 Other Production - Fuel Cell V2014 0 0 0 - Other Production - Fuel Cell V2015 0 0 Other Production - Fuel Cell V2016 0 0 Other Production - Fuel Cell V2017 0 0 0 0 TOTAL - FUEL CELL 0 0 0 0 0 247 12 234 0 25 TOTAL - FORECAST 0 0 0 0 0 18,378 539 17,839 801 1,102 GRAND TOTAL 429,670 146,983 13,935 10,680 150,237 18,378 11,025 157,590 801 11,821 AVERAGE UNAMORTIZED BALANCE 148,610 153,913 AVERAGE UNAMORTIZED BALANCE (CTC RELATED) 20,975 19,368
250 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 2014 2015 2015 2015 2016 2016 2016 2017 2017 2017 Unamortized Balance Adds Amort Unamortized Balance Adds Amort Unamortized Balance Adds Amort Unamortized Balance 3,666 438 3,228 428 2,801 418 2,382 18,243 2,992 15,251 2,882 12,369 2,717 9,653 2,857 369 2,488 360 2,127 341 1,786 1 0 1 0 1 0 1 21 1 20 1 19 1 18 4,890 354 4,535 354 4,181 354 3,827 29,678 0 4,154 25,524 0 4,025 21,498 0 3,831 17,667 102 23 79 23 56 23 34 0 0 0 0 0 0 0 16,857 591 16,266 591 15,675 590 15,086 16,958 0 613 16,345 0 613 15,732 0 612 15,119 (0) 0 (0) 0 (0) 0 (0) (0) 0 (0) 0 (0) 0 (0) 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 110 11 99 11 89 11 78 246 18 228 18 211 18 193 195 12 182 12 170 12 158 332 11 321 11 310 11 298 38 3 35 3 31 3 28 921-55 866-55 810-55 755 47,557 0 4,823 42,734 0 4,694 38,040 0 4,499 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 13,281 778 48 730 48 681 48 633-317 10 308 19 288 19 269 - - 124 4 120 7 113 - - - 1,637 49 1,587 - - - - 98,803 317 6,002 93,118 124 6,016 87,226 1,637 6,069 82,794 210 25 185 25 160 25 136 0-0 - 0-0 0 0-0 - 0-0 0 0 0-0 - 0 0 0 0 0-0 0 0 0 0 210 0 25 185 0 25 160 0 25 136 17,538 317 1,172 16,683 124 1,185 15,621 1,637 1,238 16,020 146,570 317 10,850 136,037 124 10,734 125,426 1,637 10,592 116,471 152,080 141,303 130,732 120,948 17,762 16,652 16,038 15,426
Workpaper Southern California Edison / 2015GRC A.13-11-003 251 TABLE A-17 BOOK AVERAGE SERVICE LIFE * Line Book Life No. AGCC Description 2012 2013 2014 2015 2016 2017 1. 00.11 Office Furniture & Equipment 20 20 20 20 20 20 2. 00.12 Computers 5 5 5 5 5 5 3. 00.13 Security Monitoring 11 11 11 10 10 10 4. 00.21 Aircraft N/A N/A N/A N/A N/A N/A 5. 48.14 Communications Equipment 13 13 13 10 10 10 6. 49.11 Hydro 36 36 36 36 36 36 7. 49.12 Nuclear - SONGS 10 9 8 8 7 6 8. 49.12 Nuclear - PVNGS 14 13 12 32 31 30 9. 49.13 Four Corners 3 2 1 3 2 1 10. 49.13 Mohave 4 3 2 1 11. 49.14 Transmission 46 46 46 47 47 47 12. 49.14 Distribution 40 40 40 41 41 41 13. 49.14 Stores, Lab, Misc 16 16 16 16 16 16 14. 49.15 Other Production 3 2 1 1 15. 49.15 Mountainview 23 22 21 20 19 18 16. 49.15 Peakers 20 19 18 17 16 15 17. 49.15 Pebbly Beach 20 19 18 19 18 17 18. 49.15 Solar PV 20 19 18 17 16 15 19. 49.15 Fuel Cell 10 10 10 10 10 10 20. 65.41 Buildings 40 40 40 38 38 38 * Remaining life is used for Generation Facilities
252 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 20.000% 32.000% 19.200% 11.520% 11.520% 5.760% 60.000% 16.000% 9.600% 5.760% 5.760% 2.880% F&E MACRS_7 14.290% 24.490% 17.490% 12.490% 8.930% 8.920% 57.145% 12.245% 8.745% 6.245% 4.465% 4.460% FOUR CORNERS PROD MACRS_12 150DB 6.250% 11.719% 10.255% 8.973% 7.852% 7.327% 53.125% 5.860% 5.128% 4.487% 3.926% 3.664% NUKE, TELECOM, MTV EI, PKR MACRS_15 5.000% 9.500% 8.550% 7.700% 6.930% 6.230% 52.500% 4.750% 4.275% 3.850% 3.465% 3.115% ALL PROD EXCEPT NUKE, FC MACRS_20 3.750% 7.219% 6.677% 6.177% 5.713% 5.285% 51.875% 3.610% 3.339% 3.089% 2.857% 2.643% 50% MACRS20 & 50% MACRS15 HYBRID 15&20 4.375% 8.360% 7.614% 6.939% 6.322% 5.758% 52.188% 4.180% 3.807% 3.469% 3.161% 2.879% BLDG, CAT COM MACRS_39 1.282% 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 15 3.333% 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 10 150DB 7.500% 13.875% 11.794% 10.025% 8.739% 8.739% 53.750% 6.938% 5.897% 5.013% 4.370% 4.370% CAP SOFT SL 3 16.667% 33.333% 33.333% 16.667% 16.667% 33.333% 33.333% 16.667% 0.000% 0.000% MV, FC LAND RIGHTS SL 42 1.190% 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 45 1.111% 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 75 0.667% 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 20.000% 32.000% 19.200% 11.520% 11.520% 5.760% 60.000% 16.000% 9.600% 5.760% 5.760% 2.880% STREETLIGHTS (COM) MACRS_7 14.290% 24.490% 17.490% 12.490% 8.930% 8.920% 57.145% 12.245% 8.745% 6.245% 4.465% 4.460% AMT Tax Depreciation Rates FED AMT RATES - POST V1998 YEAR 1 2 3 4 5 6 AIR, COMP, DATA, FUEL CELL, SOLAR AMT 5 15.000% 25.500% 17.850% 16.660% 16.660% 8.330% F&E AMT 7 10.710% 19.130% 15.030% 12.250% 12.250% 12.250% AMT 7 Q3 8.040% 19.710% 15.480% 12.270% 12.280% 12.270% AMT 7 Q4 2.680% 20.850% 16.390% 12.870% 12.180% 12.180% AMT 10 7.500% 13.875% 11.794% 10.025% 8.739% 8.739% AMT 10.5 7.143% 13.265% 11.371% 9.746% 8.354% 8.354% AMT 12 6.250% 11.719% 10.255% 8.973% 7.852% 7.327%
Workpaper Southern California Edison / 2015GRC A.13-11-003 253 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_6 16.667% 27.778% 18.519% 12.346% 9.876% 9.876% F&E ADR_10 10.000% 18.000% 14.400% 11.520% 9.216% 7.373% NUKE, PKR ADR_20 5.000% 9.500% 8.550% 7.695% 6.926% 6.233% STEAM, OP, MTV OP ADR_28 3.572% 6.888% 6.396% 5.939% 5.515% 5.121% T&D, MTV EI. SMART METERS ADR_30 3.334% 6.445% 6.016% 5.615% 5.241% 4.892% TELECOM ADR_24 4.167% 7.986% 7.320% 6.710% 6.151% 5.639% BLDG, CAT COM ADR_45 1.667% 3.278% 3.169% 3.063% 2.961% 2.863% HYDRO ADR_50 2.000% 3.920% 3.763% 3.613% 3.468% 3.329% CAP SOFT SL 3 16.667% 33.333% 33.333% 16.667% SOLAR PV, FUEL CELL SL 5 10.000% 20.000% 20.000% 20.000% 20.000% 10.000% MV, FC LAND RIGHTS SL 42 1.190% 2.381% 2.381% 2.381% 2.381% 2.381% T&D LAND RIGHTS SL 45 1.111% 2.222% 2.222% 2.222% 2.222% 2.222% HYDRO LAND RIGHTS SL 75 0.667% 1.333% 1.333% 1.333% 1.333% 1.333% MTV INTANGIBLE, HYDRO RELICENSING SL 15 3.333% 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_6 16.667% 27.778% 18.519% 12.346% 9.876% 9.876% STREETLIGHTS (COM) ADR_9 11.111% 19.753% 15.364% 11.949% 9.294% 7.229% AMT Tax Depreciation Rates CAL AMT RATES YEAR 1 2 3 4 5 6 NUCLEAR FUEL AMT 5 15.000% 25.500% 17.850% 16.660% 16.660% 8.330% AIR, DATA, COMPUTER AMT 6 12.500% 21.880% 16.410% 14.060% 14.060% 14.060% AMT 7 10.710% 19.130% 15.030% 12.250% 12.250% 12.250% F&E AMT 10 7.500% 13.875% 11.794% 10.025% 8.739% 8.739% AMT 10.5 7.143% 13.265% 11.371% 9.746% 8.354% 8.354% AMT 12 6.250% 11.719% 10.255% 8.973% 7.852% 7.327% AMT 13 5.769% 10.873% 9.618% 8.508% 7.526% 6.789% AMT 16.5 4.545% 8.678% 7.888% 7.171% 6.519% 5.926% NUCLEAR, PEAKER, AMT 20 3.750% 7.219% 6.677% 6.177% 5.713% 5.285% TELECOM, ESC TELECOM, MTV GEN AMT 24 3.125% 6.055% 5.676% 5.322% 4.989% 4.677% STEAM, OP, PEBBLY, MTV AMT 28 2.679% 5.214% 4.934% 4.670% 4.420% 4.183% T&D, SMART, STORES/LAB, AMT 30 2.500% 4.875% 4.631% 4.400% 4.180% 3.971% AMT 35 2.143% 4.194% 4.014% 3.842% 3.677% 3.520% BLDGS, CAT COM, ESC BLDGS AMT 40 1.875% 3.680% 3.542% 3.409% 3.281% 3.158% HYDRO AMT 50 1.500% 2.955% 2.866% 2.780% 2.697% 2.616% SL 40 1.250% 2.500% 2.500% 2.500% 2.500% 2.500% AMT 9 8.333% 16.667% 16.667% 16.666% 18.182% 22.222%
254 Workpaper Southern California Edison / 2015GRC A.13-11-003 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$112 2015 2016 2017 Depreciation: Coal (30,027) - - Computers 51,981 52,287 52,805 Distribution 468,268 538,080 602,214 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 1,308 395 Stores/Lab/Miscellaneous 4,581 4,599 5,621 Telecommunications 47,265 51,634 52,023 Transmission 262,760 290,044 325,435 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 125,616 149,986 141,321 Subtotal Depreciation 999,274 1,188,193 1,315,957 Amortization Cap Soft 266,744 247,550 228,929 Intangibles 12,714 12,353 12,778 Land & Land Rights 5,716 7,418 6,662 Subtotal Amortization 285,174 267,321 248,369 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 255 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 2015 2016 2017 Depreciation: Coal 1,725 - - Computers 94,019 81,624 75,277 Distribution 627,811 670,290 717,659 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 160 135 119 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 305,653 318,421 331,885 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 159,160 176,831 168,979 Subtotal Depreciation 1,354,094 1,422,013 1,475,782 Amortization Cap Soft 196,771 181,902 156,372 Intangibles 12,726 12,358 12,776 Land & Land Rights 5,776 7,478 6,722 Subtotal Amortization 215,273 201,738 175,870 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
256 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2015 2016 2017 Coal - - - Computers - - - Distribution 355,177 366,697 373,545 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 54 44 33 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 458,186 456,414 447,978
Workpaper Southern California Edison / 2015GRC A.13-11-003 257 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$88 2015 2016 2017 Coal - - - Computers - - - Distribution 397,922 455,475 444,948 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 410 276 213 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 504,354 544,204 577,117
258 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE A20-5 FROM TABLE A7-1 2015 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) 39,152 16 55,328 (6,032) 51 6,149 Furniture & Equipment (2,373) 5,620 (23) - 1,423 (143) 4,504 General (3,616) - - - 3,645 3,626 3,655 General Buildings (16,539) 2,683 (1) - 14,959 (338) 764 General Other 31 253 - - - (1) 283 Hydro (2,579) 2,602 46 3,376 (1,740) (25) 1,680 Nuclear - San Onofre (Used & Useful) - (25) - - - - (25) Nuclear - San Onofre (Retired) - - Nuclear - Palo Verde (4,729) 1,826 1 1,358 5,970 2 4,428 Nuclear Fuel - SONGS - - Nuclear Fuel - PV (2,523) (1,184) - - - - (3,707) SGRP - - Other Production (7,711) 503 48 19 4,270 47 (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 - 8,539-9,311 - - 17,850 SSCM (27,542) - - - - 12 (27,530) Streetlights (COM) (2,101) 7,068-2,370 - - 7,337 ESC - Smart Meters (COM) (1,779) (1,779) Global Settlement (18,568) - - - - (15) (18,583) Repairs 7,112 - - - - 1 7,113 Subtotal Depreciation (198,271) 85,710 (435) 80,397 (1,257) 324 (33,532) Amortization Cap Soft (4,266) 4,382 - - 2,035-2,151 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) 80,397 438 (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) 80,397 438 (1,358) (37,614)
Workpaper Southern California Edison / 2015GRC A.13-11-003 259 2016 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) - - - 317 (3) Computers (16,376) (4,612) (62) - (16,122) (298) (37,470) Distribution (87,233) 43,562 39 57,154 (6,032) 75 7,565 Furniture & Equipment (3,171) 8,373 (24) - 1,423 (105) 6,496 General (3,616) - - - 3,645 3,626 3,655 General Buildings (16,491) 2,417 (1) - 14,928 (338) 515 General Other 30 212 - - - (1) 241 Hydro (2,739) 2,584 43 3,641 (1,717) (24) 1,788 Nuclear - San Onofre (Used & Useful) - (599) - - - - (599) Nuclear - San Onofre (Retired) - - Nuclear - Palo Verde (4,822) 2,081 2 1,325 5,976 2 4,564 Nuclear Fuel - SONGS - - Nuclear Fuel - PV 19 (2,076) - - - - (2,057) SGRP - - Other Production (8,500) (664) 59 15 4,270 57 (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 - 21,523-1,635 - - 23,158 SSCM (25,529) - - - - 10 (25,519) Streetlights (COM) (2,084) 9,017-2,338 - - 9,271 ESC - Smart Meters (COM) (3,217) (3,217) Global Settlement (16,548) - - - - (17) (16,565) Repairs 7,259 - - - - (1) 7,258 Subtotal Depreciation (202,433) 115,310 (431) 77,806 (5,614) 879 (14,483) Amortization Cap Soft (3,339) 4,862 - - 832-2,355 Intangibles 2,604 (216) - - (326) (1,432) 630 Land & Land Rights 344 (111) (1) - (14) (376) (158) Subtotal Amortization (391) 4,535 (1) - 492 (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)
260 Workpaper Southern California Edison / 2015GRC A.13-11-003 FROM TABLE A7-1 2017 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) - - - 65 (2) Computers (18,347) (6,937) (56) - (16,114) (177) (41,631) Distribution (94,060) 49,756 45 58,232 (6,049) 80 8,004 Furniture & Equipment (3,597) 7,156 (26) - 1,423 (80) 4,876 General (3,608) - - - 3,635 3,625 3,652 General Buildings (16,615) 2,174 - - 15,008 (335) 232 General Other 28 2,052 - - - (1) 2,079 Hydro (2,957) 4,996 44 2,782 (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 8 151 - - - 1 160 SGRP - - Other Production (9,277) (516) 68 12 4,270 66 (5,377) Security Monitoring (DDSMS) (761) (317) (4) - (224) (12) (1,318) Stores/Lab/Miscellaneous (1,511) 331 - - (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 - 16,990-1,833 - - 18,823 SSCM (23,699) - - - - 9 (23,690) Streetlights (COM) (2,268) 10,651-2,420 - - 10,803 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) 3,443 - - (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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 261 TABLE A20-6 MDR-16: XVI.05b FROM TABLE A20-7 Investment Tax Credit Summary MDR Group 2015 2016 2017 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)
262 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2015 2015 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 263 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 - 2016 2016 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)
264 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 - 2017 2017 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 265 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 2015 2016 2017 Depreciation: Coal - - - Computers - - - Distribution 197 169 142 Furniture & Equipment - - - General - - - General Buildings 336 336 336 General Other - - - Hydro - - - Nuclear - Palo Verde - - - Nuclear - San Onofre (Used & Useful) - - - Nuclear - San Onofre (Retired) - - - Nuclear Fuel - PV - - - Nuclear Fuel - SONGS - - - SGRP - - - Other Production 0 0 0 Security Monitoring (DDSMS) - - - Stores/Lab/Miscellaneous - - - Telecommunications - - - Transmission 257 219 175 Global Settlement (56) (147) (39) Repairs - - - SSCM - - - Streetlights (COM) - - - ESC - Smart Meters (COM) - - - T&D FERC Incentive - - - Subtotal Depreciation 735 578 614 Amortization Cap Soft - - - Intangibles - - - Land & Land Rights 317 737 370 317 737 370 Total Electric Depreciation & Amortization 1,052 1,315 984
266 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2015 2016 2017 Depreciation: Coal (3,174) (3,125) (2,922) Computers 103,272 103,272 103,232 Distribution 592,048 591,597 592,439 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 202,104 202,145 202,153 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 267 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 2011 2012 2012 2013 2014 2015 2016 2017 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) 86,646 106,261 143,674 150,344 158,260 Furniture & Equipment (19,920) (28,766) (8,846) (1,674) (615) 1,093 1,852 2,254 General 138 135 (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 145 485 339 (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 5,204 115 169 162 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) 530 937 817 869 997 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 192,583 162,767 (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 - - - 19,631 1,302 9,312 1,634 1,833 (3,409,665) (3,902,187) (492,522) 196,925 220,124 279,597 284,970 293,290 Cap Soft (17,425) (15,369) 2,055 429 971 2,231 2,506 2,107 Intangibles (9,956) (11,084) (1,128) (635) (557) (432) (266) (244) Land & Land Rights (628) (599) 29 48 48 46 46 46 (28,009) (27,052) 956 (158) 462 1,845 2,286 1,909 (3,437,674) (3,929,240) (491,566) 196,766 220,586 281,443 287,256 295,199 CIAC 232,864 228,144 (4,720) (19,418) (18,497) (17,703) (17,040) (16,423) South Georgia - - - Total (3,204,810) (3,701,095) (496,286) 177,348 202,089 263,739 270,215 278,776
268 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2011 2012 2013 2014 2015 2016 2017 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 269 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 2013 2014 2015 2016 2017 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)
270 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 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) 45,413 - - 33,494 2,110,563 Tax Basis Additions 4,667,345 (84,644) (35,010) (43,097) (330,644) 37,362 (456,034) 4,211,311
Workpaper Southern California Edison / 2015GRC A.13-11-003 271 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 25,391 - - (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 13,869 - - (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) 2,210 - - 1,160 83,253 Tax Basis Additions 3,746,532 (78,142) (34,935) (55,552) (507,411) 47,451 (628,589) 3,117,943
272 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 5,322 - - (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) 21,390 - - (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 14,125 - - (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) 20,179 - - 12,884 804,525 Tax Basis Additions 3,955,705 (72,660) (38,678) (59,934) (504,234) 51,583 (623,923) 3,331,782
Workpaper Southern California Edison / 2015GRC A.13-11-003 273 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 7,488 - - (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) 9,528 - - (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 14,434 - - (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) 1,321 - - (289) 43,874 Tax Basis Additions 3,383,779 (58,379) (38,489) (65,445) (543,910) 49,416 (656,807) 2,726,972
274 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 7,322 - - (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) 3,894 - - (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 14,763 - - (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) 2,135 - - (15) 73,843 Tax Basis Additions 3,463,461 (70,937) (29,611) (71,809) (576,821) 56,313 (692,865) 2,770,596
Workpaper Southern California Edison / 2015GRC A.13-11-003 275 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 2013 2014 2015 2016 2017 Coal ADR_28 3.572% 6.888% 6.396% 5.939% 5.515% Computers ADR_6 16.667% 27.778% 18.519% 12.346% 9.876% Distribution ADR_30 3.334% 6.445% 6.016% 5.615% 5.241% Furniture & Equipment ADR_10 10.000% 18.000% 14.400% 11.520% 9.216% General ADR_24 4.167% 7.986% 7.320% 6.710% 6.151% General Buildings ADR_45 1.667% 3.278% 3.169% 3.063% 2.961% General Other ZERO 0.000% 0.000% 0.000% 0.000% 0.000% Hydro ADR_50 2.000% 3.920% 3.763% 3.613% 3.468% Nuclear - Palo Verde ADR_20 5.000% 9.500% 8.550% 7.695% 6.926% Nuclear - San Onofre (Used & Useful) ADR_20 5.000% 9.500% 8.550% 7.695% 6.926% Nuclear - San Onofre (Retired) 0 0.000% 0.000% 0.000% 0.000% 0.000% Nuclear Fuel - PV MACRS_5 20.000% 32.000% 19.200% 11.520% 11.520% Nuclear Fuel - SONGS MACRS_5 20.000% 32.000% 19.200% 11.520% 11.520% SGRP ADR_20 5.000% 9.500% 8.550% 7.695% 6.926% Telecommunications ADR_24 4.167% 7.986% 7.320% 6.710% 6.151% Transmission ADR_30 3.334% 6.445% 6.016% 5.615% 5.241% Security Monitoring (DDSMS) ADR_6 16.667% 27.778% 18.519% 12.346% 9.876% Stores/Lab/Miscellaneous ADR_30 3.334% 6.445% 6.016% 5.615% 5.241% Cap Soft SL 3 16.667% 33.333% 33.333% 16.667% 0.000% CIAC ADR_30 3.334% 6.445% 6.016% 5.615% 5.241% Other Production ADR_28 3.572% 6.888% 6.396% 5.939% 5.515% Other Production Fuel Cell SL 5 10.000% 20.000% 20.000% 20.000% 20.000% Other Production Mountainview ADR_28 3.572% 6.888% 6.396% 5.939% 5.515% Other Production Peakers ADR_20 5.000% 9.500% 8.550% 7.695% 6.926% Other Production Solar PV SL 5 10.000% 20.000% 20.000% 20.000% 20.000% Intangibles Cap Soft SL 3 16.667% 33.333% 33.333% 16.667% 0.000% Intangibles Relicensing SL 15 3.333% 6.667% 6.667% 6.666% 6.667% Land & Land Rights - Coal SL 42 1.190% 2.381% 2.381% 2.381% 2.381% Land & Land Rights - Distribution SL 45 1.111% 2.222% 2.222% 2.222% 2.222% Land & Land Rights - Hydro SL 75 0.667% 1.333% 1.333% 1.333% 1.333% Land & Land Rights - Transmission SL 45 1.111% 2.222% 2.222% 2.222% 2.222% Streetlights (COM) ADR_9 11.111% 19.753% 15.364% 11.949% 9.294% ESC - Smart Meters (COM) ADR_6 16.667% 27.778% 18.519% 12.346% 9.876% T&D FERC Incentive ADR_30 3.334% 6.445% 6.016% 5.615% 5.241%
276 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2015 2016 2017 Depreciation: Coal 33 - - Computers 42,150 29,798 19,416 Distribution 464,775 430,467 402,187 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 160 135 119 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 12,285 107 53 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 214,209 199,385 185,911 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 744,694 648,740 580,309 Amortization Cap Soft 30,941 - - 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 789,882 663,189 593,765 CIAC 47,492 44,619 42,195 Total 837,374 707,808 635,961
Workpaper Southern California Edison / 2015GRC A.13-11-003 277 TABLE A20-16 BOOK AVERAGE SERVICE LIFE * MDR-16: XVI.12 - BOOK AVERAGE SERVICE LIFE Book Life AGCC Description 2012 2013 2014 2015 2016 2017 00.11 Office Furniture & Equipm 20 20 20 20 20 20 00.12 Computers 5 5 5 5 5 5 00.13 Security Monitoring 11 11 11 10 10 10 00.21 Aircraft N/A N/A N/A N/A N/A N/A 48.14 Communications Equipm 13 13 13 10 10 10 49.11 Hydro 36 36 36 36 36 36 49.12 Nuclear - SONGS 10 9 8 8 7 6 49.12 Nuclear - PVNGS 14 13 12 32 31 30 49.13 Four Corners 3 2 1 3 2 1 49.13 Mohave 4 3 2 1 49.14 Transmission 46 46 46 47 47 47 49.14 Distribution 40 40 40 41 41 41 49.14 Stores, Lab, Misc 16 16 16 16 16 16 49.15 Other Production 3 2 1 1 49.15 Mountainview 23 22 21 20 19 18 49.15 Peakers 20 19 18 17 16 15 49.15 Pebbly Beach 20 19 18 19 18 17 49.15 Solar PV 20 19 18 17 16 15 49.15 Fuel Cell 10 10 10 10 10 10 65.41 Buildings 40 40 40 38 38 38 * Remaining life is used for Generation Facilities
278 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2013 2014 2015 2016 2017 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)
Workpaper Southern California Edison / 2015GRC A.13-11-003 279 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) 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) 45,413 - - 33,494 2,110,563 Tax Basis Additions 4,667,345 (84,644) (35,010) (43,097) (330,644) 46,551 (446,845) 4,220,500
280 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 25,391 - - (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 13,869 - - (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) 2,210 - - 1,160 83,253 Tax Basis Additions 3,746,532 (78,142) (34,935) (55,552) (507,411) 47,852 (628,189) 3,118,343
Workpaper Southern California Edison / 2015GRC A.13-11-003 281 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 5,322 - - (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) 21,390 - - (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 14,125 - - (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) 20,179 - - 12,884 804,525 Tax Basis Additions 3,955,705 (72,660) (38,678) (59,934) (504,234) 51,742 (623,765) 3,331,940
282 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 7,488 - - (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) 9,528 - - (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 14,434 - - (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) 1,321 - - (289) 43,874 Tax Basis Additions 3,383,779 (58,379) (38,489) (65,445) (543,910) 49,478 (656,745) 2,727,034
Workpaper Southern California Edison / 2015GRC A.13-11-003 283 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 7,322 - - (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) 3,894 - - (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 14,763 - - (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) 2,135 - - (15) 73,843 Tax Basis Additions 3,463,461 (70,937) (29,611) (71,809) (576,821) 57,131 (692,047) 2,771,415
284 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE B - 1 SUMMARY OF OTHER TAXES (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 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) 432 378 358 338 338 338 5 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) 72 63 59 56 56 56 9 Miscellaneous Taxes (Table B - 6) (465) 4,628 4,797 4,928 5,069 5,214 10 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 285 TABLE B - 2 FEDERAL INSURANCE CONTRIBUTIONS ACT TAXES (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 Maximum - OASDI (Table B -1.2) 110.1 113.7 115.5 118.5 123.6 130.5 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) 112,991 104,116 104,378 106,093 109,543 113,556 10 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 45,195 12 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
286 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE B - 3 FEDERAL UNEMPLOYMENT TAX ACT TAXES (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 Tax Base (Table B-3.1)) 7 7 7 7 7 7 2 Tax Rate (Table B-3.1) 0.60% 0.60% 0.60% 0.60% 0.60% 0.60% 3 Taxable Wages 115,726 101,124 95,724 93,533 93,571 93,609 4 Tax (Ln 2 x Ln 3) (Table B-3.1) 694 607 574 561 561 562 5 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) 262 229 216 223 223 224 7 Amount Expensed (Ln 4 - Ln 6) (Table B-3.1) 432 378 358 338 338 338 exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 287 TABLE B - 4 STATE UNEMPLOYMENT INSURANCE TAXES (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 California 2 Tax Base - California (Table B-4.1) 7 7 7 7 7 7 3 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) 115,383 100,825 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 1 1 1 1 1 1 8 Other States SUI Tax 0 0 0 0 0 0 9 Total State Tax (Ln 5 + Ln 8) (Table B-4.1) 4,616 4,034 3,819 3,731 3,733 3,734 10 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 1,486 12 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
288 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE B - 5 CALIFORNIA EMPLOYMENT TRAINING TAXES (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 Tax Base (Table B-5.1) 7 7 7 7 7 7 2 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) 115,383 100,825 95,441 93,256 93,294 93,332 4 Tax (Ln 2 x Ln 3) (Table B-5.1) 115 101 95 93 93 93 5 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) 43 38 36 37 37 37 7 Amount Expensed (Ln 4 - Ln 6) (Table B-5.1) 72 63 59 56 56 56 exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 289 TABLE B - 6 MISCELLANEOUS TAXES (nominal $000) Line Recorded Estimated No. ITEM 2012 2013 2014 2015 2016 2017 1 Payroll Taxes (1,547) 3,359 3,438 3,525 3,619 3,715 2 Excise and Other State Taxes (Misc. Tax Exhibit) 64 217 270 274 278 283 3 Local (Misc. Tax Exhibit) 120 121 124 127 130 133 4 Hazardous Waste (Misc. Tax Exhibit) 394 400 408 417 428 438 5 City Business Licenses (SCE-7, vol. 4, pt. 1) 504 531 557 585 614 645 6 Total (465) 4,628 4,797 4,928 5,069 5,214 exp_pr_paytax.xlsb Payroll & Misc Tax 4/8/2014
290 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 2013 2014 2015 2016 2017 Labor $ (from model) 1,067,249,226 970,094,741 974,996,727 974,626,773 974,626,773 974,626,773 Labor escalation (from model) 27,052,304 50,846,113 76,816,660 104,742,910 133,379,769 Total labor O&M expense 1,067,249,226 997,147,045 1,025,842,839 1,051,443,433 1,079,369,684 1,108,006,542 (x) Labor factor * 1.607 1.607 1.607 1.607 1.607 1.607 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 % 108.860% 100.650% 97.830% 97.830% 97.830% * 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 291 Employee Factor This schedule computes the percentage growth in employees. Year 2012 Employees per Rate Case - 2012 17,437 Year 2013 Employees per Rate Case - 2013 13,992 Employees per Rate Case - 2012 17,437 Percentage Decrease 0.8024 Year 2014 Employees per Rate Case - 2014 14,319 Employees per Rate Case - 2012 17,437 Percentage Decrease 0.8212 Year 2015 Employees per Rate Case - 2015 14,389 Employees per Rate Case - 2012 17,437 Percentage Decrease 0.8252 Year 2016 Employees per Rate Case - 2016 14,389 Employees per Rate Case - 2012 17,437 Percentage Decrease 0.8252 Year 2017 Employees per Rate Case - 2017 14,389 Employees per Rate Case - 2012 17,437 Percentage Decrease 0.8252 exp_pr_paytax.xlsb Employees Escalation 4/8/2014
292 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE B - 1.2 SUMMARY OF WAGE BASE LIMITATION & EMPLOYEE COUNT (whole dollars) 1 2012 2013 2014 2015 2016 2017 2 FICA Wage Base 110,100 113,700 115,500 118,500 123,600 130,500 3 Wages less than base 696,926,574.46 754,091,540.70 806,578,914.54 846,510,427.34 901,480,124.45 991,471,728.29 4 Wages greater than base 1,017,922,043.94 1,080,321,404.58 1,187,885,865.23 1,246,462,106.34 1,247,032,728.98 1,214,138,859.67 5 Total FICA Wages (Ln 3 + Ln 4) 1,714,848,618.40 1,834,412,945.27 1,994,464,779.78 2,092,972,533.67 2,148,512,853.43 2,205,610,587.96 6 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 7,000 10 Wages less than base 1,892,219.29 1,845,263.62 1,860,652.85 1,822,467.73 1,814,104.37 1,769,982.41 11 Wages greater than base 1,712,956,399.11 1,832,567,681.65 1,992,604,126.93 2,091,150,065.94 2,146,698,749.05 2,203,840,605.55 12 Total FUTA Wages (Ln 10 + Ln 11) 1,714,848,618.40 1,834,412,945.27 1,994,464,779.78 2,092,972,533.67 2,148,512,853.43 2,205,610,587.96 13 No. of empl with wages less than base 1,523 1,510 1,506 1,494 1,486 1,473 14 No. of empl with wages greater than base 16,262 16,275 16,279 16,291 16,299 16,312 15 Total Employee Count (Ln 13 + Ln 14) 17,785 17,785 17,785 17,785 17,785 17,785 16 Average Number of Non CA Empl 49 49 49 49 49 49 17 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 293 TABLE B - 2.1 FEDERAL INSURANCE CONTRIBUTIONS ACT TAXES (whole dollars) 1 FICA Tax Calculation 2 2012 2013 2014 2015 2016 2017 3 Total Wages for those earning FICA Base or less 696,926,574.46 754,091,540.70 806,578,914.54 846,510,427.34 901,480,124.45 991,471,728.29 4 Number of Employees earning more than FICA Base 6,580 6,503 6,613 6,613 6,348 5,835 5 FICA Wage Base 110,100 113,700 115,500 118,500 123,600 130,500 6 Wages for those earning more than FICA Base (Ln 4 x Ln 5) 724,458,000.00 739,391,100.00 763,801,500.00 783,640,500.00 784,612,800.00 761,467,500.00 7 Subtotal (Ln 3 + Ln 6) 1,421,384,574.46 1,493,482,640.70 1,570,380,414.54 1,630,150,927.34 1,686,092,924.45 1,752,939,228.29 8 Employee Escalation 1.0000 0.8024 0.8212 0.8252 0.8252 0.8252 9 Wage adjustment % 100.000% 108.860% 100.650% 97.830% 97.830% 97.830% 10 Taxable FICA Wages (Ln 7 x Ln 8 x Ln 9) 1,421,384,574.46 1,304,546,094.62 1,297,978,773.00 1,316,009,693.41 1,361,171,285.03 1,415,135,848.89 11 OASDI Tax Rate 6.20% 6.20% 6.20% 6.20% 6.20% 6.20% 12 OASDI Tax (Ln 10 x Ln 11) 88,125,843.62 80,881,857.87 80,474,683.93 81,592,600.99 84,392,619.67 87,738,422.63 13 Total Taxable Wages before Adjustment 1,714,848,618.40 1,834,412,945.27 1,994,464,779.78 2,092,972,533.67 2,148,512,853.43 2,205,610,587.96 14 Employee Escalation 1.0000 0.8024 0.8212 0.8252 0.8252 0.8252 15 Taxable Wages after Employee Escalation (Ln 13 x Ln 14) 1,714,848,618.40 1,471,932,947.29 1,637,854,477.15 1,727,120,934.79 1,772,952,806.65 1,820,069,857.18 16 Wage adjustment % 100.000% 108.860% 100.650% 97.830% 97.830% 97.830% 17 Taxable HIT Wages (Ln 15 x Ln 16) 1,714,848,618.40 1,602,346,206.42 1,648,500,531.25 1,689,642,410.50 1,734,479,730.75 1,780,574,341.28 18 HIT Tax Rate 1.45% 1.45% 1.45% 1.45% 1.45% 1.45% 19 HIT Expense (Ln 17 x Ln 18) 24,865,304.97 23,234,019.99 23,903,257.70 24,499,814.95 25,149,956.10 25,818,327.95 20 Total FICA Tax (Ln 12 + Ln 19) 112,991,148.58 104,115,877.86 104,377,941.63 106,092,415.94 109,542,575.77 113,556,750.58 21 Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 22 Total Capitalized (Ln 20 x Ln 21) 42,597,663.02 39,251,685.95 39,350,483.99 42,224,781.55 43,597,945.16 45,195,586.73 23 Total Expensed (Ln 20 - Ln 22) 70,393,485.57 64,864,191.91 65,027,457.63 63,867,634.40 65,944,630.61 68,361,163.85 Payroll Tax exp_pr_paytax.xlsb 4/8/2014
294 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE B - 3.1 FEDERAL UNEMPLOYMENT TAX ACT TAXES (whole dollars) 1 FUTA Tax Calculation 2 2012 2013 2014 2015 2016 2017 3 Total Wages for those earning $7,000 or less 1,892,219.29 1,845,263.62 1,860,652.85 1,822,467.73 1,814,104.37 1,769,982.41 4 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) 113,834,000.00 113,925,000.00 113,953,000.00 114,037,000.00 114,093,000.00 114,184,000.00 7 Subtotal (Ln 3 + Ln 6) 115,726,219.29 115,770,263.62 115,813,652.85 115,859,467.73 115,907,104.37 115,953,982.41 8 Employee Escalation 1.0000 0.8024 0.8212 0.8252 0.8252 0.8252 9 Wage adjustment % 100.000% 108.860% 100.650% 97.830% 97.830% 97.830% 10 Taxable Wages (Ln 7 x Ln 8 x Ln 9) 115,726,219.29 101,124,473.20 95,724,361.83 93,532,555.82 93,571,012.56 93,608,856.87 11 Tax Rate 0.60% 0.60% 0.60% 0.60% 0.60% 0.60% 12 Tax (Ln 10 x L 11) 694,357.32 606,746.84 574,346.17 561,195.33 561,426.08 561,653.14 13 Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 14 Total Capitalized (Ln 12 x Ln 13) 261,772.71 228,743.56 216,528.51 223,355.74 223,447.58 223,537.95 15 Total Expensed (Ln 12 - Ln 14) 432,584.61 378,003.28 357,817.66 337,839.59 337,978.50 338,115.19 Payroll Tax exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 295 TABLE B - 4.1 STATE UNEMPLOYMENT INSURANCE TAXES (whole dollars) 1 CA SUI Tax Calculation 2 2012 2013 2014 2015 2016 2017 3 Total Wages for those earning $7,000 or less 1,892,219.29 1,845,263.62 1,860,652.85 1,822,467.73 1,814,104.37 1,769,982.41 4 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) 113,491,000.00 113,582,000.00 113,610,000.00 113,694,000.00 113,750,000.00 113,841,000.00 7 Subtotal (Ln 3 + Ln 6) 115,383,219.29 115,427,263.62 115,470,652.85 115,516,467.73 115,564,104.37 115,610,982.41 8 Employee Escalation 1.0000 0.8024 0.8212 0.8252 0.8252 0.8252 9 Wage adjustment % 100.000% 108.860% 100.650% 97.830% 97.830% 97.830% 10 Taxable Wages (Ln 7 x Ln 8 x Ln 9) 115,383,219.29 100,824,865.23 95,440,859.37 93,255,654.26 93,294,111.00 93,331,955.32 11 Tax Rate 4.0% 4.0% 4.0% 4.0% 4.0% 4.0% 12 Tax (Ln 10 x L 11) 4,615,328.77 4,032,994.61 3,817,634.37 3,730,226.17 3,731,764.44 3,733,278.21 13 Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 14 Total Capitalized (Ln 12 x Ln 13) 1,739,978.95 1,520,438.97 1,439,248.16 1,484,630.02 1,485,242.25 1,485,844.73 15 Total Expensed (Ln 12 - Ln 14) 2,875,349.82 2,512,555.64 2,378,386.22 2,245,596.15 2,246,522.19 2,247,433.48 Payroll Tax exp_pr_paytax.xlsb 4/8/2014
296 Workpaper Southern California Edison / 2015GRC A.13-11-003 TABLE B - 5.1 CALIFORNIA EMPLOYMENT TRAINING TAXES (whole dollars) 1 CA ET Tax Calculation 2 2012 2013 2014 2015 2016 2017 3 Total Wages for those earning $7,000 or less 1,892,219.29 1,845,263.62 1,860,652.85 1,822,467.73 1,814,104.37 1,769,982.41 4 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) 113,491,000.00 113,582,000.00 113,610,000.00 113,694,000.00 113,750,000.00 113,841,000.00 7 Subtotal (Ln 3 + Ln 6) 115,383,219.29 115,427,263.62 115,470,652.85 115,516,467.73 115,564,104.37 115,610,982.41 8 Employee Escalation 1.0000 0.8024 0.8212 0.8252 0.8252 0.8252 9 Wage adjustment % 100.000% 108.860% 100.650% 97.830% 97.830% 97.830% 10 Taxable Wages (Ln 7 x Ln 8 x Ln 9) 115,383,219.29 100,824,865.23 95,440,859.37 93,255,654.26 93,294,111.00 93,331,955.32 11 Tax Rate 0.10% 0.10% 0.10% 0.10% 0.10% 0.10% 12 Tax (Ln 10 x L 11) 115,383.22 100,824.87 95,440.86 93,255.65 93,294.11 93,331.96 13 Capitalization Rate 37.7% 37.7% 37.7% 39.8% 39.8% 39.8% 14 Total Capitalized (Ln 12 x Ln 13) 43,499.47 38,010.97 35,981.20 37,115.75 37,131.06 37,146.12 15 Total Expensed (Ln 12 - Ln 14) 71,883.75 62,813.89 59,459.66 56,139.90 56,163.05 56,185.84 Payroll Tax exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 297 Southern California Edison 2015 GRC Labor Dollars Headcount Calculation: (Constant $000) Form 1 Labor Cost/ Labor w/o RS Headcount 1/ Headcount 2012 2012 2012 Total Company ($000) Count ($) Form 1 Results Form 1 Labor 2/ Sharing w/o RS Generation 375,141 2,957 126,865 375,141 375,141 Transmission & Distribution 320,446 6,611 48,472 320,446 320,446 Customer Service 253,544 3,188 79,531 253,544 253,544 Administrative & General 300,434 4,681 64,182 464,279 (163,845) 300,434 Total 1,249,565 17,437 71,662 1,413,410 (163,845) 1,249,565 2012-2017 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 2012 2013 2013 2014 2014 2015 2015 2016 2016 2017 2017 Total Company ($) ($000) ($000) ($000) ($000) ($000) Generation 126,865 84,683 668 82,931 654 83,466 658 83,466 658 83,466 658 Transmission & Distribution 48,472 287,596 5,933 309,090 6,377 315,094 6,501 315,094 6,501 315,094 6,501 Customer Service 3/ 79,531 180,826 2,274 188,204 2,366 186,311 2,343 186,311 2,343 186,311 2,343 Administrative & General 64,182 328,435 5,117 315,925 4,922 313,691 4,888 313,691 4,888 313,691 4,888 Total 71,662 881,540 13,992 896,150 14,319 898,562 14,389 898,562 14,389 898,562 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 $67.467 million for labor related to Public Purpose and Demand Response Programs in 2015; $67.467 million in 2014 and $67.467 million in 2013. Page1of1 exp_om_a_g.xlsb Employee Count CALC 4/8/2014
298 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 2008 2009 2010 2011 2012 2013 2014 2015 2016 2016 2016 2017 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 $- 2008 2009 2010 2011 2012 2013 2014 2015 2016 2016 2016 2017 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 299 SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers - 930 P&B Participants - 926 2013 Forecast Misc. Taxes Results Sharing Total Mohave - Participant Credit (42) (19) (7) (7) (75) SONGS - Participant Credit 0 0 0 0 0 Palo Verde - Participant Charge 10,109 17,522 3,370 0 31,001 Four Corners - Participant Charge 0 0 0 0 0 Total Participant Share 10,067 17,503 3,363 (7) 30,925 Additional Forecast Components: El Dorado and Sylmar facilities/licenses/results Sharing 1/ Total 2015 GRC Forecast 280 717 1,146 7,145 9,288 10,347 18,220 4,509 7,137 40,214 Federal Misc. State Misc. Total Misc. Taxes Taxes Taxes Mohave - Total Participant Share (7) (0) (7) SONGS - Total Participant Share 0 0 0 Palo Verde - Total Participant Share 3,274 95 3,370 Four Corners - Total Participant Share 0 0 0 1/ Misc. taxes are in nominal dollars. 3,267 95 3,363
300 Workpaper Southern California Edison / 2015GRC A.13-11-003 SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers - 930 2014 Forecast P&B Participants - 926 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) 0 0 0 0 0 10,109 17,522 3,370-31,001 0 0 0-0 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 280 717 1,264 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) 0 0 0 3,274 95 3,370 0 0 0 3,267 95 3,363 1/ Misc. taxes are in nominal dollars.
Workpaper Southern California Edison / 2015GRC A.13-11-003 301 SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers - 930 2015 Forecast P&B Misc. Taxes Participants - 926 Results Sharing Total Mohave - Participant Credit SONGS - Participant Credit Palo Verde - Participant Charge Four Corners - Participant Charge Total Participant Share (42) (19) (7) (7) (75) 0 0 0 0 0 10,109 17,522 3,370-31,001 0 0 0-0 10,067 17,503 3,363 (7) 30,925 Additional Forecast Components: El Dorado and Sylmar facilities/licenses/results Sharing 1/ Total 2015 GRC Forecast 280 717 1,394 7,042 9,433 10,347 18,220 4,756 7,035 40,358 Mohave - Total Participant Share SONGS - Total Participant Share Federal Misc. Taxes Total State Misc. Taxes Misc. Taxes (7) (0) (7) 0 0 0 Palo Verde - Total Participant Share Four Corners - Total Participant Share 3,274 95 3,370 0 0 0 3,267 95 3,363 1/ Misc. taxes are in nominal dollars.
302 Workpaper Southern California Edison / 2015GRC A.13-11-003 SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) A&G Controllers - 930 2016 Forecast P&B Misc. Taxes Participants - 926 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) 0 0 0 0 0 10,109 17,522 3,370-31,001 0 0 0-0 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 280 717 1,533 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) 0 0 0 3,274 95 3,370 0 0 0 3,267 95 3,363 1/ Misc. taxes are in nominal dollars.
Workpaper Southern California Edison / 2015GRC A.13-11-003 303 SUMMARY - PARTICIPANTS GRC FORECAST (in 2012$) 2017 Forecast A&G P&B Controllers - Participants - 930 926 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) 0 0 0 0 0 10,109 17,522 3,370-31,001 0 0 0-0 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 280 717 1,676 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) 0 0 0 3,274 95 3,370 0 0 0 3,267 95 3,363 1/ Misc. taxes are in nominal dollars.
304 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% Employees with wages up to FUTA Limit in 2017 1,471 1,563,865.00 1,600,303.05 1,638,148.59 1,679,591.01 1,724,161.16 1,769,982.41 1,472 6,199.68 6,372.57 6,522.99 6,688.32 6,865.96 7,048.12 1,473 6,200.83 6,373.75 6,524.20 6,689.56 6,867.23 7,049.43 1,474 6,216.46 6,389.81 6,540.65 6,706.42 6,884.54 7,067.20 1,475 6,219.21 6,392.64 6,543.54 6,709.39 6,887.59 7,070.32 1,476 6,225.48 6,399.09 6,550.14 6,716.15 6,894.53 7,077.45 1,477 6,241.95 6,416.01 6,567.47 6,733.92 6,912.77 7,096.17 1,478 6,245.33 6,419.49 6,571.02 6,737.56 6,916.51 7,100.02 1,479 6,260.89 6,435.48 6,587.40 6,754.35 6,933.75 7,117.71 1,480 6,264.00 6,438.68 6,590.67 6,757.71 6,937.19 7,121.24 1,481 6,276.04 6,451.06 6,603.34 6,770.70 6,950.52 7,134.93 1,482 6,278.81 6,453.90 6,606.25 6,773.68 6,953.59 7,138.08 1,483 6,281.23 6,456.39 6,608.80 6,776.29 6,956.27 7,140.83 1,484 6,305.14 6,480.97 6,633.95 6,802.09 6,982.75 7,168.01 1,485 6,344.21 6,521.13 6,675.06 6,844.24 7,026.02 7,212.43 1,486 6,374.99 6,552.76 6,707.45 6,877.44 7,060.11 7,247.42 1,487 6,378.91 6,556.79 6,711.57 6,881.67 7,064.45 7,251.88 1,488 6,398.01 6,576.43 6,731.67 6,902.28 7,085.60 7,273.59 1,489 6,417.15 6,596.10 6,751.80 6,922.93 7,106.80 7,295.35 1,490 6,420.81 6,599.86 6,755.66 6,926.88 7,110.85 7,299.51 1,491 6,434.50 6,613.93 6,770.06 6,941.64 7,126.01 7,315.08 1,492 6,454.76 6,634.76 6,791.38 6,963.50 7,148.45 7,338.11 1,493 6,513.29 6,694.92 6,852.96 7,026.64 7,213.27 7,404.65 1,494 6,519.48 6,701.28 6,859.47 7,033.32 7,220.13 7,411.68 1,495 6,535.68 6,717.94 6,876.52 7,050.80 7,238.07 7,430.10 1,496 6,558.81 6,741.71 6,900.85 7,075.75 7,263.68 7,456.40 1,497 6,558.98 6,741.89 6,901.03 7,075.94 7,263.87 7,456.59 1,498 6,590.66 6,774.45 6,934.36 7,110.11 7,298.96 7,492.61 1,499 6,601.13 6,785.21 6,945.38 7,121.41 7,310.55 7,504.51 1,500 6,604.65 6,788.83 6,949.08 7,125.21 7,314.45 7,508.51 1,501 6,622.37 6,807.04 6,967.73 7,144.32 7,334.07 7,528.66 1,502 6,639.68 6,824.84 6,985.94 7,163.00 7,353.24 7,548.33 1,503 6,640.56 6,825.74 6,986.87 7,163.95 7,354.22 7,549.33 1,504 6,652.11 6,837.61 6,999.02 7,176.41 7,367.01 7,562.47 1,505 6,653.50 6,839.04 7,000.48 7,177.91 7,368.55 7,564.05 1,506 6,707.44 6,894.49 7,057.23 7,236.10 7,428.29 7,625.37 1,507 6,728.50 6,916.13 7,079.39 7,258.82 7,451.61 7,649.31 1,508 6,749.63 6,937.85 7,101.62 7,281.61 7,475.01 7,673.33 1,509 6,821.99 7,012.23 7,177.76 7,359.68 7,555.15 7,755.59 1,510 6,828.22 7,018.63 7,184.31 7,366.40 7,562.05 7,762.68 1,511 6,890.98 7,083.14 7,250.34 7,434.10 7,631.55 7,834.03 1,512 6,894.13 7,086.38 7,253.66 7,437.50 7,635.04 7,837.61 1,513 6,898.88 7,091.26 7,258.66 7,442.63 7,640.30 7,843.01 1,514 6,912.10 7,104.85 7,272.57 7,456.89 7,654.94 7,858.04 1,515 6,915.98 7,108.84 7,276.65 7,461.07 7,659.24 7,862.45 1,516 6,950.15 7,143.96 7,312.60 7,497.94 7,697.08 7,901.29 1,517 6,955.62 7,149.59 7,318.36 7,503.84 7,703.14 7,907.51 1,518 6,975.90 7,170.43 7,339.69 7,525.72 7,725.60 7,930.57 1,519 6,995.48 7,190.56 7,360.29 7,546.84 7,747.28 7,952.83 1,520 7,000.00 7,195.20 7,365.05 7,551.72 7,752.29 7,957.97 1,521 7,000.00 7,195.20 7,365.05 7,551.72 7,752.29 7,957.97 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 305 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% Employees with wages between FUTA Limit in 2014 11,226 12,747 817,032,408.42 836,069,263.54 855,841,447.82 877,492,806.64 900,778,230.28 924,717,279.85 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) 11,173 110,010.61 113,078.39 115,747.67 118,681.26 121,833.42 125,065.80 11,174 110,013.30 113,081.16 115,750.50 118,684.16 121,836.40 125,068.86 11,175 110,016.66 113,084.61 115,754.03 118,687.79 121,840.12 125,072.68 11,176 110,021.39 113,089.47 115,759.01 118,692.89 121,845.36 125,078.05 11,177 110,024.55 113,092.72 115,762.33 118,696.30 121,848.86 125,081.65 11,178 110,024.55 113,092.72 115,762.33 118,696.30 121,848.86 125,081.65 11,179 110,026.39 113,094.61 115,764.27 118,698.28 121,850.90 125,083.74 11,180 110,026.67 113,094.90 115,764.56 118,698.59 121,851.21 125,084.06 11,181 110,030.35 113,098.68 115,768.44 118,702.56 121,855.29 125,088.24 11,182 110,031.28 113,099.64 115,769.42 118,703.56 121,856.32 125,089.30 11,183 110,034.89 113,103.35 115,773.21 118,707.45 121,860.31 125,093.40 11,184 110,040.00 113,108.60 115,778.59 118,712.97 121,865.97 125,099.21 11,185 110,050.11 113,118.99 115,789.23 118,723.87 121,877.17 125,110.70 11,186 110,050.42 113,119.31 115,789.55 118,724.21 121,877.51 125,111.06 11,187 110,051.21 113,120.13 115,790.38 118,725.06 121,878.39 125,111.95 11,188 110,052.04 113,120.98 115,791.26 118,725.96 121,879.31 125,112.90 11,189 110,055.91 113,124.96 115,795.33 118,730.13 121,883.59 125,117.30 11,190 110,057.60 113,126.69 115,797.11 118,731.95 121,885.46 125,119.22 11,191 110,062.41 113,131.64 115,802.17 118,737.14 121,890.79 125,124.69 11,192 110,062.89 113,132.13 115,802.67 118,737.66 121,891.32 125,125.23 11,193 110,068.90 113,138.31 115,809.00 118,744.14 121,897.98 125,132.07 11,194 110,073.77 113,143.31 115,814.12 118,749.40 121,903.37 125,137.60 11,195 110,074.76 113,144.33 115,815.16 118,750.47 121,904.47 125,138.73 11,196 110,076.46 113,146.08 115,816.95 118,752.30 121,906.35 125,140.66 11,197 110,077.02 113,146.66 115,817.54 118,752.90 121,906.97 125,141.30 11,198 110,079.36 113,149.06 115,820.00 118,755.43 121,909.56 125,143.96 11,199 110,083.29 113,153.10 115,824.14 118,759.67 121,913.92 125,148.42 11,200 110,085.16 113,155.02 115,826.10 118,761.69 121,915.99 125,150.55 11,201 110,092.16 113,162.22 115,833.47 118,769.24 121,923.74 125,158.51 11,202 110,092.99 113,163.07 115,834.34 118,770.13 121,924.66 125,159.45 11,203 110,095.72 113,165.88 115,837.22 118,773.08 121,927.68 125,162.56 11,204 110,096.59 113,166.77 115,838.13 118,774.02 121,928.64 125,163.54 11,205 110,098.63 113,168.87 115,840.28 118,776.22 121,930.90 125,165.86 11,206 110,100.60 113,170.89 115,842.35 118,778.34 121,933.09 125,168.10 11,207 110,100.66 113,170.95 115,842.41 118,778.41 121,933.15 125,168.17 11,208 110,119.71 113,190.54 115,862.46 118,798.96 121,954.25 125,189.83 11,209 110,133.84 113,205.06 115,877.32 118,814.20 121,969.90 125,205.89 11,210 110,139.32 113,210.69 115,883.09 118,820.11 121,975.97 125,212.12 11,211 110,147.88 113,219.49 115,892.10 118,829.35 121,985.45 125,221.85 11,212 110,169.66 113,241.88 115,915.01 118,852.85 122,009.57 125,246.61 11,213 110,173.14 113,245.46 115,918.67 118,856.60 122,013.42 125,250.57 11,214 110,184.26 113,256.89 115,930.37 118,868.60 122,025.74 125,263.21 11,215 110,187.30 113,260.01 115,933.57 118,871.88 122,029.10 125,266.67 11,216 110,189.39 113,262.16 115,935.77 118,874.13 122,031.42 125,269.04 11,217 110,192.36 113,265.21 115,938.90 118,877.33 122,034.71 125,272.42 11,218 110,200.57 113,273.65 115,947.53 118,886.19 122,043.80 125,281.75 Wage Limit exp_pr_paytax.xlsb 4/8/2014
306 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,219 110,201.21 113,274.31 115,948.21 118,886.88 122,044.51 125,282.48 11,220 110,204.65 113,277.84 115,951.83 118,890.59 122,048.32 125,286.39 11,221 110,212.77 113,286.19 115,960.37 118,899.35 122,057.31 125,295.62 11,222 110,214.88 113,288.36 115,962.59 118,901.63 122,059.65 125,298.02 11,223 110,229.69 113,303.58 115,978.17 118,917.61 122,076.05 125,314.86 11,224 110,232.31 113,306.28 115,980.93 118,920.43 122,078.95 125,317.84 11,225 110,232.62 113,306.59 115,981.25 118,920.77 122,079.29 125,318.19 11,226 110,244.49 113,318.80 115,993.74 118,933.57 122,092.44 125,331.69 11,227 110,246.00 113,320.35 115,995.33 118,935.20 122,094.11 125,333.40 11,228 110,258.68 113,333.38 116,008.67 118,948.88 122,108.15 125,347.82 11,229 110,259.13 113,333.84 116,009.15 118,949.37 122,108.65 125,348.33 11,230 110,261.80 113,336.59 116,011.96 118,952.25 122,111.61 125,351.36 11,231 110,291.70 113,367.32 116,043.42 118,984.50 122,144.72 125,385.36 11,232 110,295.42 113,371.15 116,047.33 118,988.52 122,148.84 125,389.59 11,233 110,296.68 113,372.44 116,048.66 118,989.88 122,150.24 125,391.02 11,234 110,310.10 113,386.23 116,062.78 119,004.35 122,165.10 125,406.27 11,235 110,317.60 113,393.94 116,070.67 119,012.45 122,173.41 125,414.80 11,236 110,330.20 113,406.90 116,083.92 119,026.04 122,187.36 125,429.13 11,237 110,333.00 113,409.77 116,086.87 119,029.06 122,190.46 125,432.31 11,238 110,339.34 113,416.29 116,093.54 119,035.90 122,197.48 125,439.52 11,239 110,340.69 113,417.68 116,094.96 119,037.36 122,198.98 125,441.05 11,240 110,341.81 113,418.83 116,096.14 119,038.56 122,200.22 125,442.32 11,241 110,347.73 113,424.91 116,102.37 119,044.95 122,206.77 125,449.05 11,242 110,348.63 113,425.84 116,103.31 119,045.92 122,207.77 125,450.08 11,243 110,377.04 113,455.04 116,133.21 119,076.57 122,239.23 125,482.38 11,244 110,384.45 113,462.66 116,141.00 119,084.56 122,247.44 125,490.80 11,245 110,385.69 113,463.93 116,142.31 119,085.90 122,248.81 125,492.21 11,246 110,389.08 113,467.42 116,145.87 119,089.56 122,252.57 125,496.06 11,247 110,398.26 113,476.85 116,155.53 119,099.46 122,262.74 125,506.50 11,248 110,401.15 113,479.82 116,158.57 119,102.58 122,265.94 125,509.78 11,249 110,417.51 113,496.64 116,175.79 119,120.23 122,284.05 125,528.38 11,250 110,424.05 113,503.36 116,182.67 119,127.29 122,291.30 125,535.82 11,251 110,427.77 113,507.19 116,186.58 119,131.30 122,295.42 125,540.05 11,252 110,456.09 113,536.30 116,216.38 119,161.85 122,326.78 125,572.24 11,253 110,459.63 113,539.93 116,220.10 119,165.67 122,330.70 125,576.27 11,254 110,462.79 113,543.18 116,223.43 119,169.08 122,334.20 125,579.86 11,255 110,466.99 113,547.50 116,227.85 119,173.61 122,338.85 125,584.64 11,256 110,468.46 113,549.01 116,229.39 119,175.20 122,340.48 125,586.31 11,257 110,474.24 113,554.95 116,235.48 119,181.43 122,346.88 125,592.88 11,258 110,474.87 113,555.60 116,236.14 119,182.11 122,347.58 125,593.59 11,259 110,478.60 113,559.43 116,240.06 119,186.14 122,351.71 125,597.83 11,260 110,481.90 113,562.83 116,243.53 119,189.70 122,355.36 125,601.59 11,261 110,484.18 113,565.17 116,245.93 119,192.16 122,357.89 125,604.18 11,262 110,486.20 113,567.25 116,248.06 119,194.33 122,360.13 125,606.47 11,263 110,491.37 113,572.56 116,253.50 119,199.91 122,365.85 125,612.35 11,264 110,505.71 113,587.30 116,268.59 119,215.38 122,381.73 125,628.65 11,265 110,509.71 113,591.41 116,272.80 119,219.70 122,386.16 125,633.20 11,266 110,510.21 113,591.93 116,273.32 119,220.24 122,386.72 125,633.77 11,267 110,516.26 113,598.14 116,279.69 119,226.76 122,393.42 125,640.65 11,268 110,521.46 113,603.49 116,285.16 119,232.37 122,399.18 125,646.56 11,269 110,522.10 113,604.15 116,285.83 119,233.06 122,399.88 125,647.29 11,270 110,533.06 113,615.41 116,297.36 119,244.89 122,412.02 125,659.75 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 307 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,271 110,533.89 113,616.27 116,298.24 119,245.78 122,412.94 125,660.69 11,272 110,536.79 113,619.25 116,301.29 119,248.91 122,416.15 125,663.99 11,273 110,540.39 113,622.95 116,305.08 119,252.80 122,420.14 125,668.08 11,274 110,546.10 113,628.82 116,311.08 119,258.96 122,426.46 125,674.57 11,275 110,547.29 113,630.04 116,312.33 119,260.24 122,427.78 125,675.92 11,276 110,551.40 113,634.26 116,316.66 119,264.67 122,432.33 125,680.60 11,277 110,552.17 113,635.06 116,317.47 119,265.50 122,433.19 125,681.47 11,278 110,562.40 113,645.57 116,328.23 119,276.54 122,444.52 125,693.10 11,279 110,569.72 113,653.09 116,335.93 119,284.44 122,452.62 125,701.42 11,280 110,580.16 113,663.83 116,346.92 119,295.70 122,464.18 125,713.29 11,281 110,581.98 113,665.70 116,348.83 119,297.66 122,466.20 125,715.36 11,282 110,599.24 113,683.44 116,366.99 119,316.28 122,485.31 125,734.98 11,283 110,638.33 113,723.62 116,408.12 119,358.45 122,528.61 125,779.42 11,284 110,638.86 113,724.16 116,408.68 119,359.03 122,529.19 125,780.03 11,285 110,638.97 113,724.28 116,408.80 119,359.15 122,529.31 125,780.15 11,286 110,651.34 113,736.99 116,421.81 119,372.49 122,543.01 125,794.21 11,287 110,666.31 113,752.38 116,437.56 119,388.64 122,559.59 125,811.23 11,288 110,673.01 113,759.27 116,444.61 119,395.87 122,567.01 125,818.85 11,289 110,676.63 113,762.99 116,448.42 119,399.77 122,571.02 125,822.96 11,290 110,685.42 113,772.02 116,457.67 119,409.26 122,580.76 125,832.96 11,291 110,694.94 113,781.81 116,467.68 119,419.53 122,591.30 125,843.78 11,292 110,695.33 113,782.21 116,468.10 119,419.95 122,591.73 125,844.22 11,293 110,700.50 113,787.52 116,473.53 119,425.52 122,597.46 125,850.10 11,294 110,703.74 113,790.85 116,476.94 119,429.02 122,601.04 125,853.78 11,295 110,703.80 113,790.91 116,477.01 119,429.08 122,601.11 125,853.85 11,296 110,715.07 113,802.50 116,488.86 119,441.24 122,613.59 125,866.67 11,297 110,715.69 113,803.14 116,489.52 119,441.91 122,614.28 125,867.37 11,298 110,724.73 113,812.43 116,499.03 119,451.66 122,624.29 125,877.65 11,299 110,725.09 113,812.80 116,499.41 119,452.05 122,624.69 125,878.06 11,300 110,731.25 113,819.13 116,505.89 119,458.70 122,631.51 125,885.06 11,301 110,733.79 113,821.74 116,508.56 119,461.44 122,634.32 125,887.95 11,302 110,738.91 113,827.00 116,513.95 119,466.96 122,639.99 125,893.77 11,303 110,739.94 113,828.06 116,515.03 119,468.07 122,641.14 125,894.94 11,304 110,745.80 113,834.08 116,521.20 119,474.40 122,647.63 125,901.60 11,305 110,758.71 113,847.35 116,534.78 119,488.32 122,661.92 125,916.28 11,306 110,764.40 113,853.20 116,540.77 119,494.46 122,668.22 125,922.75 11,307 110,764.51 113,853.32 116,540.88 119,494.58 122,668.35 125,922.87 11,308 110,766.80 113,855.67 116,543.29 119,497.05 122,670.88 125,925.47 11,309 110,771.47 113,860.47 116,548.21 119,502.09 122,676.05 125,930.78 11,310 110,771.95 113,860.96 116,548.71 119,502.61 122,676.59 125,931.33 11,311 110,776.46 113,865.60 116,553.46 119,507.47 122,681.58 125,936.46 11,312 110,798.29 113,888.04 116,576.42 119,531.02 122,705.76 125,961.27 11,313 110,801.86 113,891.71 116,580.18 119,534.87 122,709.71 125,965.33 11,314 110,808.55 113,898.58 116,587.22 119,542.09 122,717.12 125,972.94 11,315 110,815.45 113,905.68 116,594.48 119,549.53 122,724.76 125,980.78 11,316 110,817.56 113,907.85 116,596.70 119,551.81 122,727.10 125,983.18 11,317 110,833.90 113,924.64 116,613.89 119,569.44 122,745.19 126,001.76 11,318 110,842.83 113,933.82 116,623.29 119,579.07 122,755.08 126,011.91 11,319 110,857.54 113,948.94 116,638.76 119,594.94 122,771.37 126,028.63 11,320 110,863.63 113,955.20 116,645.17 119,601.51 122,778.12 126,035.56 11,321 110,874.23 113,966.10 116,656.32 119,612.95 122,789.86 126,047.61 11,322 110,879.45 113,971.46 116,661.82 119,618.58 122,795.64 126,053.54 Wage Limit exp_pr_paytax.xlsb 4/8/2014
308 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,323 110,882.62 113,974.72 116,665.15 119,622.00 122,799.15 126,057.14 11,324 110,883.94 113,976.08 116,666.54 119,623.42 122,800.61 126,058.65 11,325 110,890.64 113,982.96 116,673.59 119,630.65 122,808.03 126,066.26 11,326 110,893.15 113,985.54 116,676.23 119,633.36 122,810.81 126,069.12 11,327 110,903.30 113,995.98 116,686.91 119,644.31 122,822.05 126,080.65 11,328 110,904.58 113,997.29 116,688.26 119,645.69 122,823.47 126,082.11 11,329 110,905.59 113,998.33 116,689.32 119,646.78 122,824.59 126,083.26 11,330 110,909.69 114,002.55 116,693.63 119,651.20 122,829.13 126,087.92 11,331 110,913.36 114,006.32 116,697.50 119,655.16 122,833.19 126,092.09 11,332 110,920.64 114,013.80 116,705.16 119,663.02 122,841.26 126,100.37 11,333 110,929.56 114,022.97 116,714.54 119,672.64 122,851.13 126,110.51 11,334 110,934.61 114,028.16 116,719.85 119,678.09 122,856.73 126,116.25 11,335 110,936.12 114,029.71 116,721.44 119,679.72 122,858.40 126,117.97 11,336 110,960.13 114,054.39 116,746.70 119,705.62 122,884.99 126,145.26 11,337 110,971.41 114,065.99 116,758.57 119,717.79 122,897.48 126,158.09 11,338 110,972.53 114,067.14 116,759.75 119,719.00 122,898.72 126,159.36 11,339 110,989.99 114,085.08 116,778.12 119,737.83 122,918.06 126,179.21 11,340 110,995.41 114,090.66 116,783.82 119,743.68 122,924.06 126,185.37 11,341 111,013.47 114,109.22 116,802.83 119,763.16 122,944.06 126,205.90 11,342 111,014.58 114,110.36 116,803.99 119,764.36 122,945.29 126,207.16 11,343 111,014.69 114,110.47 116,804.11 119,764.48 122,945.41 126,207.29 11,344 111,016.53 114,112.36 116,806.05 119,766.46 122,947.45 126,209.38 11,345 111,017.86 114,113.73 116,807.45 119,767.90 122,948.92 126,210.89 11,346 111,026.94 114,123.06 116,817.00 119,777.69 122,958.98 126,221.22 11,347 111,031.85 114,128.11 116,822.16 119,782.99 122,964.42 126,226.80 11,348 111,044.56 114,141.18 116,835.54 119,796.70 122,978.49 126,241.25 11,349 111,049.00 114,145.74 116,840.21 119,801.49 122,983.41 126,246.29 11,350 111,058.76 114,155.77 116,850.48 119,812.02 122,994.22 126,257.39 11,351 111,081.77 114,179.42 116,874.69 119,836.85 123,019.70 126,283.55 11,352 111,083.01 114,180.70 116,875.99 119,838.18 123,021.07 126,284.96 11,353 111,084.95 114,182.69 116,878.03 119,840.28 123,023.22 126,287.16 11,354 111,086.10 114,183.87 116,879.24 119,841.52 123,024.50 126,288.47 11,355 111,097.17 114,195.25 116,890.89 119,853.46 123,036.76 126,301.06 11,356 111,102.21 114,200.43 116,896.19 119,858.90 123,042.34 126,306.79 11,357 111,104.11 114,202.39 116,898.19 119,860.95 123,044.44 126,308.95 11,358 111,104.30 114,202.58 116,898.39 119,861.15 123,044.65 126,309.16 11,359 111,111.89 114,210.38 116,906.38 119,869.34 123,053.06 126,317.79 11,360 111,112.15 114,210.65 116,906.65 119,869.62 123,053.35 126,318.09 11,361 111,116.91 114,215.54 116,911.66 119,874.75 123,058.62 126,323.50 11,362 111,130.42 114,229.43 116,925.88 119,889.33 123,073.58 126,338.86 11,363 111,135.73 114,234.89 116,931.46 119,895.06 123,079.46 126,344.89 11,364 111,138.20 114,237.43 116,934.06 119,897.72 123,082.20 126,347.70 11,365 111,154.52 114,254.20 116,951.23 119,915.33 123,100.27 126,366.25 11,366 111,158.06 114,257.84 116,954.96 119,919.15 123,104.19 126,370.28 11,367 111,160.81 114,260.67 116,957.85 119,922.11 123,107.24 126,373.41 11,368 111,169.60 114,269.70 116,967.10 119,931.60 123,116.97 126,383.40 11,369 111,178.95 114,279.31 116,976.94 119,941.68 123,127.33 126,394.03 11,370 111,183.07 114,283.55 116,981.27 119,946.13 123,131.89 126,398.71 11,371 111,190.55 114,291.24 116,989.14 119,954.20 123,140.17 126,407.22 11,372 111,202.61 114,303.63 117,001.83 119,967.21 123,153.53 126,420.93 11,373 111,206.92 114,308.06 117,006.36 119,971.86 123,158.30 126,425.83 11,374 111,209.55 114,310.77 117,009.13 119,974.70 123,161.21 126,428.82 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 309 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,375 111,212.59 114,313.89 117,012.33 119,977.98 123,164.58 126,432.27 11,376 111,212.92 114,314.23 117,012.68 119,978.33 123,164.95 126,432.65 11,377 111,216.21 114,317.61 117,016.14 119,981.88 123,168.59 126,436.39 11,378 111,227.77 114,329.50 117,028.30 119,994.35 123,181.39 126,449.53 11,379 111,231.63 114,333.46 117,032.36 119,998.52 123,185.67 126,453.92 11,380 111,251.99 114,354.39 117,053.79 120,020.48 123,208.22 126,477.06 11,381 111,255.49 114,357.99 117,057.47 120,024.26 123,212.09 126,481.04 11,382 111,255.64 114,358.14 117,057.63 120,024.42 123,212.26 126,481.21 11,383 111,266.35 114,369.15 117,068.89 120,035.97 123,224.12 126,493.39 11,384 111,266.64 114,369.45 117,069.20 120,036.29 123,224.44 126,493.72 11,385 111,268.53 114,371.39 117,071.19 120,038.32 123,226.53 126,495.87 11,386 111,296.33 114,399.97 117,100.44 120,068.32 123,257.32 126,527.47 11,387 111,296.41 114,400.05 117,100.52 120,068.40 123,257.41 126,527.56 11,388 111,312.77 114,416.87 117,117.73 120,086.05 123,275.53 126,546.16 11,389 111,312.77 114,416.87 117,117.73 120,086.05 123,275.53 126,546.16 11,390 111,326.74 114,431.23 117,132.43 120,101.12 123,291.00 126,562.04 11,391 111,329.02 114,433.57 117,134.83 120,103.58 123,293.52 126,564.64 11,392 111,333.40 114,438.07 117,139.44 120,108.31 123,298.37 126,569.62 11,393 111,336.41 114,441.16 117,142.61 120,111.55 123,301.71 126,573.04 11,394 111,337.71 114,442.50 117,143.98 120,112.96 123,303.15 126,574.51 11,395 111,342.39 114,447.31 117,148.90 120,118.01 123,308.33 126,579.84 11,396 111,347.27 114,452.33 117,154.03 120,123.27 123,313.73 126,585.38 11,397 111,348.78 114,453.88 117,155.62 120,124.90 123,315.41 126,587.10 11,398 111,349.97 114,455.10 117,156.87 120,126.18 123,316.73 126,588.45 11,399 111,350.47 114,455.62 117,157.40 120,126.72 123,317.28 126,589.02 11,400 111,357.23 114,462.57 117,164.51 120,134.02 123,324.77 126,596.71 11,401 111,361.28 114,466.73 117,168.77 120,138.39 123,329.25 126,601.31 11,402 111,362.23 114,467.70 117,169.77 120,139.41 123,330.30 126,602.39 11,403 111,376.90 114,482.78 117,185.21 120,155.24 123,346.55 126,619.07 11,404 111,380.54 114,486.53 117,189.04 120,159.16 123,350.58 126,623.21 11,405 111,385.87 114,492.00 117,194.65 120,164.91 123,356.48 126,629.27 11,406 111,396.95 114,503.39 117,206.30 120,176.87 123,368.75 126,641.86 11,407 111,397.43 114,503.89 117,206.81 120,177.38 123,369.29 126,642.41 11,408 111,399.16 114,505.66 117,208.63 120,179.25 123,371.20 126,644.37 11,409 111,409.73 114,516.53 117,219.75 120,190.65 123,382.91 126,656.39 11,410 111,410.77 114,517.60 117,220.85 120,191.78 123,384.06 126,657.57 11,411 111,417.42 114,524.43 117,227.84 120,198.95 123,391.42 126,665.13 11,412 111,430.24 114,537.61 117,241.33 120,212.78 123,405.62 126,679.71 11,413 111,439.90 114,547.54 117,251.49 120,223.20 123,416.32 126,690.69 11,414 111,440.93 114,548.60 117,252.58 120,224.31 123,417.46 126,691.86 11,415 111,444.24 114,552.00 117,256.06 120,227.88 123,421.13 126,695.62 11,416 111,454.44 114,562.49 117,266.79 120,238.89 123,432.42 126,707.22 11,417 111,484.73 114,593.62 117,298.66 120,271.56 123,465.97 126,741.65 11,418 111,488.90 114,597.91 117,303.05 120,276.06 123,470.59 126,746.40 11,419 111,490.29 114,599.34 117,304.51 120,277.56 123,472.13 126,747.98 11,420 111,491.01 114,600.08 117,305.27 120,278.34 123,472.92 126,748.79 11,421 111,491.53 114,600.61 117,305.82 120,278.90 123,473.50 126,749.39 11,422 111,513.70 114,623.40 117,329.14 120,302.82 123,498.05 126,774.59 11,423 111,514.80 114,624.53 117,330.30 120,304.00 123,499.27 126,775.84 11,424 111,516.62 114,626.40 117,332.22 120,305.97 123,501.28 126,777.91 11,425 111,517.20 114,627.00 117,332.83 120,306.59 123,501.93 126,778.57 11,426 111,517.91 114,627.73 117,333.57 120,307.36 123,502.71 126,779.38 Wage Limit exp_pr_paytax.xlsb 4/8/2014
310 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,427 111,522.18 114,632.12 117,338.07 120,311.97 123,507.44 126,784.23 11,428 111,530.19 114,640.35 117,346.49 120,320.61 123,516.31 126,793.34 11,429 111,538.18 114,648.56 117,354.90 120,329.23 123,525.16 126,802.42 11,430 111,538.66 114,649.05 117,355.40 120,329.75 123,525.69 126,802.97 11,431 111,541.48 114,651.95 117,358.37 120,332.79 123,528.82 126,806.17 11,432 111,543.14 114,653.66 117,360.12 120,334.58 123,530.66 126,808.06 11,433 111,547.76 114,658.41 117,364.98 120,339.56 123,535.77 126,813.31 11,434 111,559.31 114,670.28 117,377.13 120,352.02 123,548.56 126,826.44 11,435 111,598.23 114,710.29 117,418.08 120,394.01 123,591.67 126,870.69 11,436 111,603.03 114,715.22 117,423.13 120,399.19 123,596.98 126,876.14 11,437 111,604.58 114,716.81 117,424.76 120,400.86 123,598.70 126,877.91 11,438 111,606.93 114,719.23 117,427.24 120,403.40 123,601.30 126,880.58 11,439 111,610.63 114,723.03 117,431.13 120,407.39 123,605.40 126,884.78 11,440 111,610.78 114,723.19 117,431.29 120,407.55 123,605.56 126,884.96 11,441 111,612.49 114,724.94 117,433.09 120,409.39 123,607.46 126,886.90 11,442 111,623.07 114,735.82 117,444.22 120,420.81 123,619.18 126,898.93 11,443 111,624.96 114,737.76 117,446.21 120,422.85 123,621.27 126,901.08 11,444 111,629.09 114,742.01 117,450.55 120,427.30 123,625.84 126,905.77 11,445 111,632.65 114,745.67 117,454.30 120,431.14 123,629.78 126,909.82 11,446 111,635.00 114,748.08 117,456.77 120,433.68 123,632.39 126,912.49 11,447 111,642.21 114,755.49 117,464.36 120,441.46 123,640.37 126,920.69 11,448 111,645.15 114,758.51 117,467.45 120,444.63 123,643.63 126,924.03 11,449 111,651.93 114,765.48 117,474.58 120,451.94 123,651.14 126,931.74 11,450 111,653.38 114,766.97 117,476.11 120,453.51 123,652.74 126,933.39 11,451 111,654.37 114,767.99 117,477.15 120,454.58 123,653.84 126,934.51 11,452 111,663.30 114,777.17 117,486.54 120,464.21 123,663.73 126,944.66 11,453 111,663.36 114,777.23 117,486.61 120,464.27 123,663.80 126,944.73 11,454 111,665.08 114,779.00 117,488.42 120,466.13 123,665.70 126,946.69 11,455 111,672.55 114,786.68 117,496.28 120,474.19 123,673.97 126,955.18 11,456 111,678.16 114,792.44 117,502.18 120,480.24 123,680.19 126,961.56 11,457 111,686.92 114,801.45 117,511.40 120,489.69 123,689.89 126,971.52 11,458 111,712.03 114,827.26 117,537.82 120,516.78 123,717.70 127,000.06 11,459 111,718.90 114,834.32 117,545.04 120,524.19 123,725.30 127,007.87 11,460 111,719.21 114,834.64 117,545.37 120,524.53 123,725.65 127,008.22 11,461 111,724.59 114,840.17 117,551.03 120,530.33 123,731.61 127,014.34 11,462 111,743.16 114,859.26 117,570.57 120,550.36 123,752.17 127,035.45 11,463 111,748.79 114,865.04 117,576.49 120,556.44 123,758.41 127,041.85 11,464 111,755.44 114,871.88 117,583.49 120,563.61 123,765.77 127,049.41 11,465 111,758.01 114,874.52 117,586.19 120,566.38 123,768.62 127,052.33 11,466 111,782.98 114,900.19 117,612.47 120,593.32 123,796.27 127,080.72 11,467 111,784.95 114,902.21 117,614.54 120,595.45 123,798.45 127,082.96 11,468 111,790.53 114,907.95 117,620.41 120,601.47 123,804.63 127,089.30 11,469 111,797.37 114,914.98 117,627.61 120,608.85 123,812.21 127,097.08 11,470 111,837.03 114,955.75 117,669.33 120,651.63 123,856.13 127,142.17 11,471 111,838.75 114,957.51 117,671.14 120,653.49 123,858.03 127,144.12 11,472 111,839.45 114,958.23 117,671.88 120,654.24 123,858.81 127,144.92 11,473 111,848.44 114,967.47 117,681.34 120,663.94 123,868.77 127,155.14 11,474 111,849.97 114,969.05 117,682.95 120,665.59 123,870.46 127,156.88 11,475 111,858.70 114,978.02 117,692.14 120,675.01 123,880.13 127,166.80 11,476 111,865.14 114,984.64 117,698.91 120,681.96 123,887.26 127,174.12 11,477 111,879.22 114,999.11 117,713.73 120,697.15 123,902.85 127,190.13 11,478 111,887.02 115,007.13 117,721.93 120,705.56 123,911.49 127,199.00 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 311 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,479 111,890.79 115,011.00 117,725.90 120,709.63 123,915.67 127,203.29 11,480 111,890.85 115,011.07 117,725.96 120,709.69 123,915.73 127,203.35 11,481 111,902.16 115,022.69 117,737.86 120,721.90 123,928.26 127,216.21 11,482 111,917.28 115,038.23 117,753.77 120,738.21 123,945.00 127,233.40 11,483 111,918.44 115,039.43 117,754.99 120,739.46 123,946.29 127,234.72 11,484 111,921.86 115,042.94 117,758.59 120,743.15 123,950.08 127,238.61 11,485 111,927.20 115,048.43 117,764.21 120,748.91 123,955.99 127,244.68 11,486 111,928.86 115,050.14 117,765.95 120,750.70 123,957.83 127,246.57 11,487 111,934.95 115,056.40 117,772.36 120,757.27 123,964.57 127,253.49 11,488 111,937.19 115,058.70 117,774.72 120,759.69 123,967.05 127,256.04 11,489 111,942.15 115,063.80 117,779.94 120,765.04 123,972.55 127,261.67 11,490 111,943.82 115,065.51 117,781.69 120,766.84 123,974.40 127,263.57 11,491 111,963.05 115,085.28 117,801.93 120,787.58 123,995.69 127,285.43 11,492 111,963.32 115,085.56 117,802.21 120,787.88 123,995.99 127,285.74 11,493 111,967.73 115,090.09 117,806.85 120,792.63 124,000.88 127,290.75 11,494 111,970.93 115,093.38 117,810.22 120,796.09 124,004.42 127,294.39 11,495 111,973.73 115,096.26 117,813.16 120,799.11 124,007.52 127,297.58 11,496 111,974.31 115,096.85 117,813.77 120,799.73 124,008.16 127,298.23 11,497 111,974.81 115,097.37 117,814.30 120,800.27 124,008.72 127,298.80 11,498 111,979.21 115,101.89 117,818.93 120,805.02 124,013.59 127,303.81 11,499 111,980.55 115,103.27 117,820.34 120,806.46 124,015.07 127,305.33 11,500 111,981.00 115,103.73 117,820.81 120,806.95 124,015.57 127,305.84 11,501 111,981.50 115,104.24 117,821.34 120,807.49 124,016.13 127,306.41 11,502 111,985.46 115,108.31 117,825.51 120,811.76 124,020.51 127,310.91 11,503 111,987.60 115,110.51 117,827.76 120,814.07 124,022.88 127,313.34 11,504 111,993.65 115,116.73 117,834.12 120,820.60 124,029.58 127,320.22 11,505 111,997.39 115,120.58 117,838.06 120,824.63 124,033.72 127,324.47 11,506 112,010.65 115,134.21 117,852.01 120,838.94 124,048.41 127,339.55 11,507 112,023.91 115,147.84 117,865.96 120,853.24 124,063.09 127,354.62 11,508 112,026.72 115,150.73 117,868.92 120,856.27 124,066.21 127,357.82 11,509 112,027.49 115,151.52 117,869.73 120,857.10 124,067.06 127,358.69 11,510 112,032.10 115,156.26 117,874.58 120,862.08 124,072.16 127,363.93 11,511 112,036.21 115,160.48 117,878.90 120,866.51 124,076.72 127,368.61 11,512 112,047.19 115,171.77 117,890.45 120,878.36 124,088.88 127,381.09 11,513 112,049.08 115,173.71 117,892.44 120,880.40 124,090.97 127,383.24 11,514 112,065.69 115,190.78 117,909.92 120,898.31 124,109.36 127,402.12 11,515 112,070.45 115,195.67 117,914.93 120,903.45 124,114.63 127,407.53 11,516 112,080.47 115,205.97 117,925.47 120,914.26 124,125.73 127,418.92 11,517 112,086.18 115,211.84 117,931.48 120,920.42 124,132.06 127,425.41 11,518 112,087.04 115,212.73 117,932.38 120,921.35 124,133.01 127,426.39 11,519 112,096.94 115,222.90 117,942.80 120,932.03 124,143.97 127,437.65 11,520 112,099.60 115,225.64 117,945.60 120,934.90 124,146.92 127,440.67 11,521 112,100.15 115,226.20 117,946.18 120,935.49 124,147.53 127,441.30 11,522 112,101.45 115,227.54 117,947.54 120,936.89 124,148.97 127,442.77 11,523 112,113.82 115,240.25 117,960.56 120,950.24 124,162.67 127,456.84 11,524 112,114.00 115,240.44 117,960.75 120,950.43 124,162.87 127,457.04 11,525 112,117.87 115,244.42 117,964.82 120,954.61 124,167.15 127,461.44 11,526 112,118.30 115,244.86 117,965.27 120,955.07 124,167.63 127,461.93 11,527 112,129.99 115,256.87 117,977.57 120,967.68 124,180.57 127,475.22 11,528 112,135.56 115,262.60 117,983.43 120,973.69 124,186.74 127,481.55 11,529 112,142.40 115,269.63 117,990.63 120,981.07 124,194.32 127,489.33 11,530 112,151.27 115,278.75 117,999.96 120,990.64 124,204.14 127,499.41 Wage Limit exp_pr_paytax.xlsb 4/8/2014
312 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,531 112,151.57 115,279.06 118,000.28 120,990.96 124,204.47 127,499.75 11,532 112,156.53 115,284.15 118,005.50 120,996.31 124,209.97 127,505.39 11,533 112,171.08 115,299.11 118,020.81 121,012.01 124,226.08 127,521.93 11,534 112,175.09 115,303.23 118,025.02 121,016.34 124,230.52 127,526.49 11,535 112,185.81 115,314.25 118,036.30 121,027.90 124,242.39 127,538.68 11,536 112,186.53 115,314.99 118,037.06 121,028.68 124,243.19 127,539.50 11,537 112,190.25 115,318.82 118,040.98 121,032.69 124,247.31 127,543.73 11,538 112,197.27 115,326.03 118,048.36 121,040.26 124,255.08 127,551.71 11,539 112,202.46 115,331.37 118,053.82 121,045.86 124,260.83 127,557.61 11,540 112,219.83 115,349.22 118,072.10 121,064.60 124,280.07 127,577.35 11,541 112,239.12 115,369.05 118,092.39 121,085.41 124,301.43 127,599.28 11,542 112,259.52 115,390.02 118,113.86 121,107.42 124,324.02 127,622.48 11,543 112,266.14 115,396.82 118,120.82 121,114.56 124,331.36 127,630.00 11,544 112,274.89 115,405.82 118,130.03 121,124.00 124,341.05 127,639.95 11,545 112,275.48 115,406.42 118,130.65 121,124.64 124,341.70 127,640.62 11,546 112,279.24 115,410.29 118,134.61 121,128.70 124,345.86 127,644.90 11,547 112,283.40 115,414.56 118,138.98 121,133.18 124,350.47 127,649.62 11,548 112,285.07 115,416.28 118,140.74 121,134.98 124,352.32 127,651.52 11,549 112,292.00 115,423.40 118,148.03 121,142.46 124,359.99 127,659.40 11,550 112,297.14 115,428.69 118,153.44 121,148.01 124,365.69 127,665.24 11,551 112,307.60 115,439.44 118,164.45 121,159.29 124,377.27 127,677.14 11,552 112,324.07 115,456.37 118,181.77 121,177.06 124,395.51 127,695.86 11,553 112,324.37 115,456.68 118,182.09 121,177.38 124,395.84 127,696.20 11,554 112,325.23 115,457.56 118,182.99 121,178.31 124,396.80 127,697.18 11,555 112,336.44 115,469.08 118,194.79 121,190.40 124,409.21 127,709.92 11,556 112,338.94 115,471.65 118,197.42 121,193.10 124,411.98 127,712.77 11,557 112,343.37 115,476.21 118,202.08 121,197.88 124,416.89 127,717.80 11,558 112,343.44 115,476.28 118,202.15 121,197.96 124,416.96 127,717.88 11,559 112,348.64 115,481.62 118,207.63 121,203.57 124,422.72 127,723.79 11,560 112,361.73 115,495.08 118,221.40 121,217.69 124,437.22 127,738.67 11,561 112,365.71 115,499.17 118,225.59 121,221.98 124,441.63 127,743.20 11,562 112,365.82 115,499.28 118,225.70 121,222.10 124,441.75 127,743.32 11,563 112,373.78 115,507.46 118,234.08 121,230.69 124,450.56 127,752.37 11,564 112,377.24 115,511.02 118,237.72 121,234.42 124,454.40 127,756.31 11,565 112,389.38 115,523.50 118,250.49 121,247.52 124,467.84 127,770.11 11,566 112,392.37 115,526.57 118,253.64 121,250.74 124,471.15 127,773.51 11,567 112,407.78 115,542.41 118,269.85 121,267.37 124,488.22 127,791.03 11,568 112,428.11 115,563.31 118,291.24 121,289.30 124,510.73 127,814.14 11,569 112,429.93 115,565.18 118,293.15 121,291.26 124,512.75 127,816.21 11,570 112,432.19 115,567.50 118,295.53 121,293.70 124,515.25 127,818.78 11,571 112,438.52 115,574.01 118,302.19 121,300.53 124,522.26 127,825.97 11,572 112,445.56 115,581.24 118,309.60 121,308.12 124,530.06 127,833.98 11,573 112,447.27 115,583.00 118,311.40 121,309.97 124,531.95 127,835.92 11,574 112,459.80 115,595.88 118,324.58 121,323.49 124,545.83 127,850.17 11,575 112,464.01 115,600.21 118,329.01 121,328.03 124,550.49 127,854.95 11,576 112,467.42 115,603.71 118,332.60 121,331.71 124,554.27 127,858.83 11,577 112,472.60 115,609.04 118,338.05 121,337.30 124,560.00 127,864.72 11,578 112,477.85 115,614.44 118,343.57 121,342.96 124,565.82 127,870.69 11,579 112,479.02 115,615.64 118,344.80 121,344.22 124,567.11 127,872.02 11,580 112,480.39 115,617.05 118,346.25 121,345.70 124,568.63 127,873.57 11,581 112,486.97 115,623.81 118,353.17 121,352.80 124,575.92 127,881.05 11,582 112,488.76 115,625.65 118,355.05 121,354.73 124,577.90 127,883.09 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 313 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,583 112,491.32 115,628.28 118,357.75 121,357.49 124,580.74 127,886.00 11,584 112,495.91 115,633.00 118,362.58 121,362.44 124,585.82 127,891.22 11,585 112,504.60 115,641.93 118,371.72 121,371.82 124,595.44 127,901.10 11,586 112,541.12 115,679.47 118,410.14 121,411.22 124,635.89 127,942.61 11,587 112,549.44 115,688.02 118,418.90 121,420.19 124,645.10 127,952.07 11,588 112,552.24 115,690.90 118,421.84 121,423.21 124,648.20 127,955.26 11,589 112,554.00 115,692.71 118,423.69 121,425.11 124,650.15 127,957.26 11,590 112,555.32 115,694.07 118,425.08 121,426.54 124,651.61 127,958.76 11,591 112,562.94 115,701.90 118,433.10 121,434.76 124,660.05 127,967.42 11,592 112,570.44 115,709.61 118,440.99 121,442.85 124,668.36 127,975.95 11,593 112,572.59 115,711.82 118,443.25 121,445.17 124,670.74 127,978.39 11,594 112,573.18 115,712.42 118,443.88 121,445.80 124,671.39 127,979.06 11,595 112,610.45 115,750.73 118,483.09 121,486.01 124,712.67 128,021.43 11,596 112,611.85 115,752.17 118,484.56 121,487.52 124,714.22 128,023.02 11,597 112,612.59 115,752.93 118,485.34 121,488.32 124,715.04 128,023.86 11,598 112,614.87 115,755.28 118,487.74 121,490.78 124,717.56 128,026.46 11,599 112,634.23 115,775.18 118,508.11 121,511.66 124,739.00 128,048.47 11,600 112,640.40 115,781.52 118,514.60 121,518.32 124,745.84 128,055.48 11,601 112,646.85 115,788.15 118,521.39 121,525.28 124,752.98 128,062.81 11,602 112,650.89 115,792.30 118,525.64 121,529.64 124,757.45 128,067.41 11,603 112,668.72 115,810.63 118,544.40 121,548.87 124,777.20 128,087.68 11,604 112,675.22 115,817.31 118,551.24 121,555.89 124,784.40 128,095.07 11,605 112,681.54 115,823.81 118,557.89 121,562.70 124,791.40 128,102.25 11,606 112,682.88 115,825.18 118,559.30 121,564.15 124,792.88 128,103.77 11,607 112,686.27 115,828.67 118,562.86 121,567.81 124,796.64 128,107.63 11,608 112,694.93 115,837.57 118,571.97 121,577.15 124,806.23 128,117.47 11,609 112,696.75 115,839.44 118,573.89 121,579.11 124,808.24 128,119.54 11,610 112,702.16 115,845.00 118,579.58 121,584.95 124,814.23 128,125.69 11,611 112,711.40 115,854.50 118,589.30 121,594.92 124,824.47 128,136.20 11,612 112,718.03 115,861.31 118,596.28 121,602.07 124,831.81 128,143.73 11,613 112,722.87 115,866.29 118,601.37 121,607.29 124,837.17 128,149.24 11,614 112,723.97 115,867.42 118,602.53 121,608.48 124,838.39 128,150.49 11,615 112,724.59 115,868.06 118,603.18 121,609.15 124,839.08 128,151.19 11,616 112,744.49 115,888.51 118,624.12 121,630.61 124,861.11 128,173.82 11,617 112,753.60 115,897.87 118,633.70 121,640.44 124,871.20 128,184.17 11,618 112,755.45 115,899.78 118,635.65 121,642.44 124,873.25 128,186.28 11,619 112,759.71 115,904.16 118,640.13 121,647.03 124,877.97 128,191.12 11,620 112,759.86 115,904.31 118,640.29 121,647.20 124,878.14 128,191.29 11,621 112,766.77 115,911.41 118,647.56 121,654.65 124,885.79 128,199.14 11,622 112,766.86 115,911.50 118,647.66 121,654.75 124,885.89 128,199.25 11,623 112,768.69 115,913.39 118,649.58 121,656.72 124,887.91 128,201.33 11,624 112,773.14 115,917.96 118,654.26 121,661.52 124,892.84 128,206.39 11,625 112,774.29 115,919.14 118,655.47 121,662.76 124,894.12 128,207.69 11,626 112,777.41 115,922.35 118,658.76 121,666.13 124,897.57 128,211.24 11,627 112,779.49 115,924.49 118,660.94 121,668.37 124,899.88 128,213.61 11,628 112,791.23 115,936.55 118,673.30 121,681.04 124,912.88 128,226.95 11,629 112,794.19 115,939.60 118,676.41 121,684.23 124,916.16 128,230.32 11,630 112,794.58 115,940.00 118,676.82 121,684.65 124,916.59 128,230.76 11,631 112,794.76 115,940.18 118,677.01 121,684.85 124,916.79 128,230.97 11,632 112,797.83 115,943.34 118,680.24 121,688.16 124,920.19 128,234.46 11,633 112,798.68 115,944.21 118,681.14 121,689.08 124,921.13 128,235.42 11,634 112,801.04 115,946.64 118,683.62 121,691.62 124,923.74 128,238.10 Wage Limit exp_pr_paytax.xlsb 4/8/2014
314 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,635 112,805.96 115,951.70 118,688.79 121,696.93 124,929.19 128,243.70 11,636 112,809.74 115,955.58 118,692.77 121,701.01 124,933.38 128,248.00 11,637 112,810.62 115,956.49 118,693.70 121,701.96 124,934.35 128,249.00 11,638 112,811.86 115,957.76 118,695.00 121,703.29 124,935.72 128,250.41 11,639 112,824.03 115,970.27 118,707.81 121,716.42 124,949.20 128,264.24 11,640 112,847.46 115,994.35 118,732.46 121,741.70 124,975.15 128,290.88 11,641 112,850.01 115,996.97 118,735.14 121,744.45 124,977.97 128,293.78 11,642 112,863.38 116,010.72 118,749.21 121,758.88 124,992.78 128,308.98 11,643 112,864.43 116,011.80 118,750.31 121,760.01 124,993.94 128,310.17 11,644 112,870.64 116,018.18 118,756.85 121,766.71 125,000.82 128,317.23 11,645 112,871.33 116,018.89 118,757.57 121,767.45 125,001.59 128,318.01 11,646 112,873.27 116,020.88 118,759.61 121,769.54 125,003.73 128,320.22 11,647 112,873.90 116,021.53 118,760.28 121,770.22 125,004.43 128,320.94 11,648 112,878.99 116,026.76 118,765.63 121,775.72 125,010.07 128,326.72 11,649 112,890.84 116,038.94 118,778.10 121,788.50 125,023.19 128,340.19 11,650 112,906.52 116,055.06 118,794.60 121,805.42 125,040.56 128,358.02 11,651 112,909.72 116,058.35 118,797.97 121,808.87 125,044.10 128,361.66 11,652 112,910.98 116,059.64 118,799.29 121,810.23 125,045.50 128,363.09 11,653 112,930.30 116,079.50 118,819.62 121,831.07 125,066.89 128,385.05 11,654 112,939.73 116,089.20 118,829.54 121,841.24 125,077.34 128,395.77 11,655 112,939.90 116,089.37 118,829.72 121,841.43 125,077.52 128,395.97 11,656 112,940.04 116,089.51 118,829.87 121,841.58 125,077.68 128,396.13 11,657 112,940.73 116,090.22 118,830.59 121,842.32 125,078.44 128,396.91 11,658 112,942.28 116,091.82 118,832.22 121,843.99 125,080.16 128,398.67 11,659 112,959.21 116,109.22 118,850.04 121,862.26 125,098.91 128,417.92 11,660 112,963.38 116,113.50 118,854.42 121,866.76 125,103.53 128,422.66 11,661 112,975.17 116,125.62 118,866.83 121,879.48 125,116.58 128,436.06 11,662 112,981.78 116,132.42 118,873.78 121,886.61 125,123.91 128,443.58 11,663 112,983.69 116,134.38 118,875.79 121,888.67 125,126.02 128,445.75 11,664 112,991.22 116,142.12 118,883.72 121,896.79 125,134.36 128,454.31 11,665 112,991.93 116,142.85 118,884.46 121,897.56 125,135.15 128,455.12 11,666 113,008.74 116,160.13 118,902.15 121,915.69 125,153.76 128,474.23 11,667 113,009.05 116,160.45 118,902.48 121,916.03 125,154.11 128,474.58 11,668 113,023.81 116,175.62 118,918.01 121,931.95 125,170.45 128,491.36 11,669 113,038.59 116,190.81 118,933.56 121,947.89 125,186.82 128,508.16 11,670 113,053.24 116,205.87 118,948.97 121,963.70 125,203.05 128,524.82 11,671 113,053.57 116,206.21 118,949.32 121,964.06 125,203.41 128,525.19 11,672 113,057.86 116,210.62 118,953.83 121,968.68 125,208.16 128,530.07 11,673 113,058.59 116,211.37 118,954.60 121,969.47 125,208.97 128,530.90 11,674 113,062.34 116,215.22 118,958.54 121,973.52 125,213.12 128,535.16 11,675 113,068.63 116,221.69 118,965.16 121,980.30 125,220.09 128,542.32 11,676 113,075.11 116,228.35 118,971.98 121,987.29 125,227.27 128,549.68 11,677 113,085.36 116,238.89 118,982.77 121,998.35 125,238.62 128,561.33 11,678 113,086.42 116,239.98 118,983.88 121,999.49 125,239.79 128,562.54 11,679 113,090.77 116,244.45 118,988.46 122,004.19 125,244.61 128,567.48 11,680 113,106.12 116,260.23 119,004.61 122,020.75 125,261.61 128,584.94 11,681 113,106.44 116,260.55 119,004.94 122,021.09 125,261.96 128,585.30 11,682 113,123.94 116,278.54 119,023.36 122,039.97 125,281.34 128,605.19 11,683 113,128.28 116,283.00 119,027.92 122,044.65 125,286.15 128,610.13 11,684 113,132.41 116,287.25 119,032.27 122,049.11 125,290.72 128,614.82 11,685 113,135.47 116,290.39 119,035.49 122,052.41 125,294.11 128,618.30 11,686 113,139.44 116,294.47 119,039.67 122,056.69 125,298.51 128,622.82 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 315 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,687 113,141.88 116,296.98 119,042.23 122,059.33 125,301.21 128,625.59 11,688 113,146.96 116,302.20 119,047.58 122,064.81 125,306.84 128,631.36 11,689 113,147.22 116,302.47 119,047.85 122,065.09 125,307.13 128,631.66 11,690 113,149.67 116,304.99 119,050.43 122,067.73 125,309.84 128,634.45 11,691 113,173.84 116,329.83 119,075.86 122,093.80 125,336.61 128,661.92 11,692 113,175.51 116,331.55 119,077.62 122,095.61 125,338.46 128,663.82 11,693 113,183.89 116,340.16 119,086.43 122,104.65 125,347.74 128,673.35 11,694 113,195.67 116,352.27 119,098.83 122,117.36 125,360.78 128,686.74 11,695 113,228.21 116,385.72 119,133.07 122,152.46 125,396.82 128,723.73 11,696 113,229.13 116,386.67 119,134.03 122,153.45 125,397.84 128,724.78 11,697 113,247.06 116,405.10 119,152.90 122,172.80 125,417.69 128,745.16 11,698 113,247.52 116,405.57 119,153.38 122,173.29 125,418.20 128,745.69 11,699 113,250.07 116,408.19 119,156.07 122,176.04 125,421.03 128,748.59 11,700 113,273.86 116,432.64 119,181.10 122,201.71 125,447.38 128,775.63 11,701 113,279.37 116,438.31 119,186.89 122,207.65 125,453.48 128,781.90 11,702 113,292.88 116,452.19 119,201.11 122,222.23 125,468.44 128,797.25 11,703 113,296.70 116,456.12 119,205.13 122,226.35 125,472.67 128,801.60 11,704 113,302.94 116,462.53 119,211.69 122,233.08 125,479.58 128,808.69 11,705 113,306.03 116,465.71 119,214.94 122,236.41 125,483.00 128,812.20 11,706 113,307.71 116,467.44 119,216.71 122,238.23 125,484.86 128,814.11 11,707 113,312.44 116,472.30 119,221.69 122,243.33 125,490.10 128,819.49 11,708 113,319.97 116,480.04 119,229.61 122,251.45 125,498.44 128,828.05 11,709 113,328.95 116,489.27 119,239.06 122,261.14 125,508.39 128,838.26 11,710 113,331.77 116,492.17 119,242.03 122,264.18 125,511.51 128,841.47 11,711 113,352.86 116,513.85 119,264.22 122,286.93 125,534.87 128,865.44 11,712 113,369.95 116,531.41 119,282.20 122,305.37 125,553.79 128,884.87 11,713 113,386.79 116,548.72 119,299.91 122,323.54 125,572.44 128,904.02 11,714 113,391.37 116,553.43 119,304.73 122,328.48 125,577.51 128,909.22 11,715 113,395.06 116,557.22 119,308.62 122,332.46 125,581.60 128,913.42 11,716 113,398.93 116,561.20 119,312.69 122,336.64 125,585.89 128,917.82 11,717 113,412.50 116,575.15 119,326.97 122,351.28 125,600.91 128,933.24 11,718 113,416.42 116,579.18 119,331.09 122,355.50 125,605.26 128,937.70 11,719 113,424.36 116,587.34 119,339.44 122,364.07 125,614.05 128,946.73 11,720 113,427.24 116,590.30 119,342.47 122,367.18 125,617.24 128,950.00 11,721 113,428.07 116,591.15 119,343.35 122,368.07 125,618.16 128,950.95 11,722 113,439.67 116,603.08 119,355.55 122,380.59 125,631.00 128,964.13 11,723 113,450.86 116,614.58 119,367.33 122,392.66 125,643.40 128,976.85 11,724 113,456.34 116,620.21 119,373.09 122,398.57 125,649.47 128,983.08 11,725 113,456.66 116,620.54 119,373.43 122,398.92 125,649.82 128,983.45 11,726 113,459.56 116,623.52 119,376.48 122,402.04 125,653.03 128,986.74 11,727 113,466.90 116,631.07 119,384.20 122,409.96 125,661.16 128,995.09 11,728 113,473.06 116,637.40 119,390.68 122,416.61 125,667.98 129,002.09 11,729 113,473.60 116,637.95 119,391.25 122,417.19 125,668.58 129,002.71 11,730 113,476.55 116,640.99 119,394.36 122,420.37 125,671.85 129,006.06 11,731 113,487.74 116,652.49 119,406.13 122,432.45 125,684.24 129,018.78 11,732 113,503.14 116,668.32 119,422.33 122,449.06 125,701.30 129,036.29 11,733 113,503.59 116,668.78 119,422.81 122,449.54 125,701.79 129,036.80 11,734 113,518.90 116,684.52 119,438.91 122,466.06 125,718.75 129,054.21 11,735 113,524.19 116,689.95 119,444.48 122,471.77 125,724.61 129,060.22 11,736 113,524.59 116,690.36 119,444.90 122,472.20 125,725.05 129,060.67 11,737 113,533.51 116,699.53 119,454.29 122,481.82 125,734.93 129,070.81 11,738 113,541.56 116,707.81 119,462.76 122,490.51 125,743.84 129,079.97 Wage Limit exp_pr_paytax.xlsb 4/8/2014
316 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,739 113,545.03 116,711.37 119,466.41 122,494.25 125,747.69 129,083.91 11,740 113,555.43 116,722.07 119,477.35 122,505.47 125,759.21 129,095.73 11,741 113,558.12 116,724.83 119,480.18 122,508.37 125,762.18 129,098.79 11,742 113,559.92 116,726.68 119,482.07 122,510.31 125,764.18 129,100.84 11,743 113,572.79 116,739.91 119,495.61 122,524.20 125,778.43 129,115.47 11,744 113,586.86 116,754.37 119,510.42 122,539.38 125,794.01 129,131.47 11,745 113,588.74 116,756.30 119,512.40 122,541.41 125,796.10 129,133.60 11,746 113,595.12 116,762.86 119,519.11 122,548.29 125,803.16 129,140.86 11,747 113,599.97 116,767.85 119,524.21 122,553.52 125,808.53 129,146.37 11,748 113,601.23 116,769.14 119,525.54 122,554.88 125,809.93 129,147.80 11,749 113,602.87 116,770.83 119,527.26 122,556.65 125,811.74 129,149.67 11,750 113,621.38 116,789.85 119,546.74 122,576.62 125,832.24 129,170.71 11,751 113,628.34 116,797.01 119,554.06 122,584.13 125,839.95 129,178.62 11,752 113,632.89 116,801.69 119,558.85 122,589.04 125,844.99 129,183.80 11,753 113,650.46 116,819.75 119,577.34 122,607.99 125,864.45 129,203.77 11,754 113,652.63 116,821.98 119,579.62 122,610.33 125,866.85 129,206.24 11,755 113,653.56 116,822.93 119,580.60 122,611.33 125,867.88 129,207.29 11,756 113,663.66 116,833.31 119,591.22 122,622.23 125,879.07 129,218.78 11,757 113,674.52 116,844.48 119,602.65 122,633.95 125,891.09 129,231.12 11,758 113,701.21 116,871.91 119,630.73 122,662.74 125,920.65 129,261.46 11,759 113,701.22 116,871.92 119,630.74 122,662.75 125,920.66 129,261.48 11,760 113,703.48 116,874.24 119,633.12 122,665.19 125,923.17 129,264.05 11,761 113,707.87 116,878.76 119,637.74 122,669.93 125,928.03 129,269.04 11,762 113,715.28 116,886.37 119,645.54 122,677.92 125,936.23 129,277.46 11,763 113,718.56 116,889.74 119,648.99 122,681.46 125,939.87 129,281.19 11,764 113,724.12 116,895.46 119,654.84 122,687.46 125,946.02 129,287.51 11,765 113,724.48 116,895.83 119,655.22 122,687.84 125,946.42 129,287.92 11,766 113,724.80 116,896.16 119,655.55 122,688.19 125,946.78 129,288.28 11,767 113,724.90 116,896.26 119,655.66 122,688.30 125,946.89 129,288.40 11,768 113,729.07 116,900.55 119,660.04 122,692.80 125,951.51 129,293.14 11,769 113,734.19 116,905.81 119,665.43 122,698.32 125,957.18 129,298.96 11,770 113,740.74 116,912.54 119,672.32 122,705.39 125,964.43 129,306.40 11,771 113,761.04 116,933.41 119,693.68 122,727.29 125,986.91 129,329.48 11,772 113,762.16 116,934.56 119,694.86 122,728.49 125,988.15 129,330.76 11,773 113,793.80 116,967.08 119,728.15 122,762.63 126,023.19 129,366.73 11,774 113,796.05 116,969.39 119,730.52 122,765.06 126,025.68 129,369.28 11,775 113,803.92 116,977.48 119,738.80 122,773.55 126,034.40 129,378.23 11,776 113,814.99 116,988.86 119,750.45 122,785.49 126,046.66 129,390.82 11,777 113,825.07 116,999.22 119,761.05 122,796.36 126,057.82 129,402.28 11,778 113,826.34 117,000.53 119,762.39 122,797.73 126,059.23 129,403.72 11,779 113,842.68 117,017.33 119,779.58 122,815.36 126,077.33 129,422.30 11,780 113,845.83 117,020.56 119,782.89 122,818.76 126,080.81 129,425.88 11,781 113,847.16 117,021.93 119,784.29 122,820.19 126,082.29 129,427.39 11,782 113,849.46 117,024.29 119,786.71 122,822.67 126,084.83 129,430.00 11,783 113,850.19 117,025.04 119,787.48 122,823.46 126,085.64 129,430.83 11,784 113,853.82 117,028.78 119,791.30 122,827.38 126,089.66 129,434.96 11,785 113,855.41 117,030.41 119,792.97 122,829.09 126,091.42 129,436.77 11,786 113,859.29 117,034.40 119,797.06 122,833.28 126,095.72 129,441.18 11,787 113,872.01 117,047.47 119,810.44 122,847.00 126,109.81 129,455.64 11,788 113,887.51 117,063.41 119,826.75 122,863.72 126,126.97 129,473.26 11,789 113,890.17 117,066.14 119,829.55 122,866.59 126,129.92 129,476.28 11,790 113,894.15 117,070.23 119,833.73 122,870.89 126,134.33 129,480.81 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 317 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,791 113,898.46 117,074.66 119,838.27 122,875.54 126,139.10 129,485.71 11,792 113,899.13 117,075.35 119,838.97 122,876.26 126,139.84 129,486.47 11,793 113,905.05 117,081.43 119,845.20 122,882.65 126,146.40 129,493.20 11,794 113,915.02 117,091.68 119,855.69 122,893.40 126,157.44 129,504.54 11,795 113,917.17 117,093.89 119,857.95 122,895.72 126,159.82 129,506.98 11,796 113,917.26 117,093.99 119,858.05 122,895.82 126,159.92 129,507.08 11,797 113,925.42 117,102.37 119,866.63 122,904.62 126,168.96 129,516.36 11,798 113,939.56 117,116.91 119,881.51 122,919.88 126,184.62 129,532.43 11,799 113,941.44 117,118.84 119,883.49 122,921.90 126,186.70 129,534.57 11,800 113,943.84 117,121.31 119,886.02 122,924.49 126,189.36 129,537.30 11,801 113,946.15 117,123.68 119,888.45 122,926.99 126,191.92 129,539.93 11,802 113,950.35 117,128.00 119,892.86 122,931.52 126,196.57 129,544.70 11,803 113,957.30 117,135.14 119,900.18 122,939.01 126,204.26 129,552.60 11,804 113,968.33 117,146.48 119,911.78 122,950.91 126,216.48 129,565.14 11,805 113,977.73 117,156.14 119,921.67 122,961.05 126,226.89 129,575.83 11,806 113,990.85 117,169.63 119,935.48 122,975.21 126,241.42 129,590.74 11,807 113,993.54 117,172.39 119,938.31 122,978.11 126,244.40 129,593.80 11,808 113,996.74 117,175.68 119,941.67 122,981.56 126,247.94 129,597.44 11,809 114,011.38 117,190.73 119,957.08 122,997.36 126,264.16 129,614.08 11,810 114,011.42 117,190.77 119,957.12 122,997.40 126,264.20 129,614.13 11,811 114,018.69 117,198.24 119,964.77 123,005.24 126,272.25 129,622.39 11,812 114,024.94 117,204.67 119,971.34 123,011.99 126,279.17 129,629.50 11,813 114,028.39 117,208.21 119,974.97 123,015.71 126,282.99 129,633.42 11,814 114,032.89 117,212.84 119,979.71 123,020.56 126,287.98 129,638.54 11,815 114,045.60 117,225.90 119,993.08 123,034.27 126,302.05 129,652.99 11,816 114,048.08 117,228.45 119,995.69 123,036.95 126,304.80 129,655.80 11,817 114,048.52 117,228.91 119,996.15 123,037.42 126,305.29 129,656.31 11,818 114,055.89 117,236.48 120,003.91 123,045.37 126,313.45 129,664.68 11,819 114,058.27 117,238.93 120,006.41 123,047.94 126,316.09 129,667.39 11,820 114,061.08 117,241.82 120,009.37 123,050.97 126,319.20 129,670.58 11,821 114,061.48 117,242.23 120,009.79 123,051.41 126,319.64 129,671.04 11,822 114,063.82 117,244.63 120,012.25 123,053.93 126,322.23 129,673.70 11,823 114,064.83 117,245.67 120,013.31 123,055.02 126,323.35 129,674.85 11,824 114,067.18 117,248.09 120,015.79 123,057.55 126,325.95 129,677.52 11,825 114,073.19 117,254.26 120,022.11 123,064.04 126,332.61 129,684.35 11,826 114,074.07 117,255.17 120,023.04 123,064.99 126,333.58 129,685.35 11,827 114,078.73 117,259.96 120,027.94 123,070.01 126,338.74 129,690.65 11,828 114,089.55 117,271.08 120,039.32 123,081.69 126,350.73 129,702.95 11,829 114,091.10 117,272.67 120,040.95 123,083.36 126,352.44 129,704.71 11,830 114,098.12 117,279.89 120,048.34 123,090.93 126,360.22 129,712.69 11,831 114,105.51 117,287.48 120,056.12 123,098.91 126,368.40 129,721.09 11,832 114,111.24 117,293.37 120,062.15 123,105.09 126,374.75 129,727.61 11,833 114,121.80 117,304.23 120,073.26 123,116.48 126,386.44 129,739.61 11,834 114,135.30 117,318.11 120,087.46 123,131.04 126,401.39 129,754.96 11,835 114,138.16 117,321.05 120,090.47 123,134.13 126,404.56 129,758.21 11,836 114,147.99 117,331.15 120,100.81 123,144.73 126,415.45 129,769.39 11,837 114,153.90 117,337.22 120,107.03 123,151.11 126,421.99 129,776.11 11,838 114,156.53 117,339.93 120,109.80 123,153.95 126,424.91 129,779.10 11,839 114,158.63 117,342.09 120,112.01 123,156.21 126,427.23 129,781.48 11,840 114,160.29 117,343.79 120,113.75 123,158.00 126,429.07 129,783.37 11,841 114,161.57 117,345.11 120,115.10 123,159.38 126,430.49 129,784.83 11,842 114,162.08 117,345.63 120,115.64 123,159.93 126,431.05 129,785.41 Wage Limit exp_pr_paytax.xlsb 4/8/2014
318 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,843 114,165.91 117,349.57 120,119.67 123,164.07 126,435.29 129,789.76 11,844 114,168.41 117,352.14 120,122.30 123,166.76 126,438.06 129,792.60 11,845 114,177.43 117,361.41 120,131.79 123,176.49 126,448.05 129,802.86 11,846 114,182.61 117,366.73 120,137.24 123,182.08 126,453.79 129,808.75 11,847 114,199.54 117,384.14 120,155.05 123,200.35 126,472.54 129,827.99 11,848 114,200.27 117,384.89 120,155.82 123,201.13 126,473.35 129,828.82 11,849 114,200.47 117,385.09 120,156.03 123,201.35 126,473.57 129,829.05 11,850 114,200.51 117,385.13 120,156.07 123,201.39 126,473.61 129,829.10 11,851 114,204.28 117,389.01 120,160.04 123,205.46 126,477.79 129,833.38 11,852 114,212.63 117,397.59 120,168.82 123,214.47 126,487.03 129,842.87 11,853 114,213.12 117,398.10 120,169.34 123,215.00 126,487.58 129,843.43 11,854 114,222.17 117,407.40 120,178.86 123,224.76 126,497.60 129,853.72 11,855 114,224.10 117,409.38 120,180.89 123,226.84 126,499.74 129,855.91 11,856 114,232.06 117,417.56 120,189.27 123,235.43 126,508.55 129,864.96 11,857 114,233.60 117,419.15 120,190.89 123,237.09 126,510.26 129,866.71 11,858 114,248.67 117,434.64 120,206.74 123,253.35 126,526.95 129,883.85 11,859 114,249.96 117,435.96 120,208.10 123,254.74 126,528.38 129,885.31 11,860 114,253.94 117,440.05 120,212.29 123,259.03 126,532.78 129,889.84 11,861 114,254.92 117,441.06 120,213.32 123,260.09 126,533.87 129,890.95 11,862 114,264.22 117,450.62 120,223.10 123,270.12 126,544.17 129,901.52 11,863 114,265.93 117,452.38 120,224.90 123,271.97 126,546.06 129,903.47 11,864 114,273.56 117,460.22 120,232.93 123,280.20 126,554.51 129,912.14 11,865 114,302.45 117,489.92 120,263.33 123,311.37 126,586.51 129,944.99 11,866 114,303.67 117,491.17 120,264.61 123,312.68 126,587.86 129,946.37 11,867 114,320.25 117,508.21 120,282.05 123,330.57 126,606.22 129,965.22 11,868 114,335.77 117,524.17 120,298.38 123,347.31 126,623.41 129,982.87 11,869 114,336.26 117,524.67 120,298.90 123,347.84 126,623.95 129,983.42 11,870 114,339.45 117,527.95 120,302.26 123,351.28 126,627.48 129,987.05 11,871 114,344.39 117,533.03 120,307.45 123,356.61 126,632.95 129,992.67 11,872 114,348.66 117,537.42 120,311.95 123,361.22 126,637.68 129,997.52 11,873 114,352.13 117,540.98 120,315.60 123,364.96 126,641.53 130,001.46 11,874 114,361.44 117,550.55 120,325.39 123,375.01 126,651.84 130,012.05 11,875 114,362.74 117,551.89 120,326.76 123,376.41 126,653.28 130,013.53 11,876 114,365.87 117,555.11 120,330.05 123,379.79 126,656.74 130,017.09 11,877 114,367.22 117,556.49 120,331.47 123,381.24 126,658.24 130,018.62 11,878 114,378.78 117,568.38 120,343.64 123,393.71 126,671.04 130,031.76 11,879 114,387.39 117,577.23 120,352.70 123,403.00 126,680.58 130,041.55 11,880 114,387.64 117,577.48 120,352.96 123,403.27 126,680.85 130,041.83 11,881 114,407.13 117,597.52 120,373.47 123,424.30 126,702.44 130,063.99 11,882 114,422.03 117,612.83 120,389.14 123,440.37 126,718.94 130,080.93 11,883 114,423.87 117,614.72 120,391.08 123,442.36 126,720.98 130,083.02 11,884 114,438.88 117,630.15 120,406.87 123,458.55 126,737.60 130,100.09 11,885 114,447.66 117,639.18 120,416.11 123,468.02 126,747.32 130,110.07 11,886 114,454.86 117,646.58 120,423.68 123,475.79 126,755.30 130,118.25 11,887 114,455.85 117,647.59 120,424.73 123,476.86 126,756.39 130,119.38 11,888 114,457.30 117,649.08 120,426.25 123,478.42 126,758.00 130,121.03 11,889 114,460.86 117,652.74 120,430.00 123,482.26 126,761.94 130,125.07 11,890 114,462.36 117,654.29 120,431.58 123,483.88 126,763.60 130,126.78 11,891 114,468.49 117,660.59 120,438.03 123,490.49 126,770.39 130,133.75 11,892 114,474.58 117,666.85 120,444.43 123,497.06 126,777.14 130,140.67 11,893 114,497.64 117,690.55 120,468.70 123,521.94 126,802.67 130,166.89 11,894 114,502.29 117,695.33 120,473.59 123,526.96 126,807.82 130,172.17 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 319 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,895 114,525.76 117,719.45 120,498.28 123,552.28 126,833.82 130,198.86 11,896 114,527.98 117,721.74 120,500.62 123,554.67 126,836.28 130,201.38 11,897 114,532.37 117,726.25 120,505.24 123,559.41 126,841.14 130,206.37 11,898 114,538.83 117,732.89 120,512.03 123,566.38 126,848.29 130,213.72 11,899 114,542.70 117,736.87 120,516.11 123,570.55 126,852.58 130,218.11 11,900 114,544.77 117,738.99 120,518.28 123,572.79 126,854.87 130,220.47 11,901 114,552.90 117,747.35 120,526.84 123,581.56 126,863.87 130,229.71 11,902 114,553.71 117,748.18 120,527.69 123,582.43 126,864.77 130,230.63 11,903 114,555.64 117,750.17 120,529.72 123,584.51 126,866.91 130,232.83 11,904 114,556.32 117,750.87 120,530.44 123,585.25 126,867.66 130,233.60 11,905 114,557.80 117,752.39 120,531.99 123,586.84 126,869.30 130,235.28 11,906 114,569.95 117,764.88 120,544.78 123,599.95 126,882.76 130,249.09 11,907 114,586.81 117,782.21 120,562.52 123,618.14 126,901.43 130,268.26 11,908 114,591.63 117,787.16 120,567.59 123,623.34 126,906.77 130,273.74 11,909 114,602.60 117,798.44 120,579.13 123,635.17 126,918.91 130,286.21 11,910 114,604.43 117,800.32 120,581.05 123,637.15 126,920.94 130,288.29 11,911 114,610.04 117,806.08 120,586.96 123,643.20 126,927.15 130,294.67 11,912 114,613.08 117,809.21 120,590.16 123,646.48 126,930.52 130,298.13 11,913 114,626.47 117,822.97 120,604.24 123,660.93 126,945.35 130,313.35 11,914 114,627.05 117,823.57 120,604.85 123,661.55 126,945.99 130,314.01 11,915 114,628.57 117,825.13 120,606.45 123,663.19 126,947.68 130,315.74 11,916 114,638.74 117,835.58 120,617.15 123,674.16 126,958.94 130,327.30 11,917 114,646.24 117,843.29 120,625.05 123,682.25 126,967.24 130,335.82 11,918 114,648.29 117,845.40 120,627.20 123,684.47 126,969.51 130,338.15 11,919 114,650.74 117,847.92 120,629.78 123,687.11 126,972.23 130,340.94 11,920 114,657.95 117,855.33 120,637.37 123,694.89 126,980.21 130,349.14 11,921 114,659.50 117,856.92 120,639.00 123,696.56 126,981.93 130,350.90 11,922 114,661.63 117,859.11 120,641.24 123,698.86 126,984.29 130,353.32 11,923 114,664.96 117,862.54 120,644.74 123,702.45 126,987.98 130,357.11 11,924 114,670.82 117,868.56 120,650.91 123,708.77 126,994.47 130,363.77 11,925 114,677.13 117,875.05 120,657.55 123,715.58 127,001.45 130,370.94 11,926 114,678.03 117,875.97 120,658.49 123,716.55 127,002.45 130,371.96 11,927 114,678.24 117,876.19 120,658.71 123,716.78 127,002.68 130,372.20 11,928 114,684.88 117,883.01 120,665.70 123,723.94 127,010.04 130,379.75 11,929 114,685.25 117,883.39 120,666.09 123,724.34 127,010.45 130,380.17 11,930 114,686.70 117,884.88 120,667.62 123,725.90 127,012.05 130,381.82 11,931 114,690.75 117,889.04 120,671.88 123,730.27 127,016.54 130,386.43 11,932 114,700.04 117,898.59 120,681.65 123,740.29 127,026.83 130,396.99 11,933 114,703.90 117,902.56 120,685.71 123,744.46 127,031.10 130,401.38 11,934 114,708.36 117,907.15 120,690.40 123,749.27 127,036.04 130,406.45 11,935 114,716.14 117,915.14 120,698.59 123,757.66 127,044.66 130,415.29 11,936 114,729.82 117,929.20 120,712.98 123,772.42 127,059.81 130,430.84 11,937 114,731.88 117,931.32 120,715.15 123,774.64 127,062.09 130,433.18 11,938 114,733.88 117,933.38 120,717.26 123,776.80 127,064.30 130,435.46 11,939 114,751.59 117,951.58 120,735.89 123,795.91 127,083.92 130,455.59 11,940 114,757.91 117,958.08 120,742.54 123,802.73 127,090.92 130,462.78 11,941 114,761.07 117,961.33 120,745.86 123,806.13 127,094.42 130,466.37 11,942 114,764.58 117,964.93 120,749.56 123,809.92 127,098.30 130,470.36 11,943 114,770.39 117,970.91 120,755.67 123,816.19 127,104.74 130,476.96 11,944 114,770.51 117,971.03 120,755.80 123,816.32 127,104.87 130,477.10 11,945 114,774.62 117,975.25 120,760.12 123,820.75 127,109.42 130,481.77 11,946 114,776.74 117,977.43 120,762.35 123,823.04 127,111.77 130,484.18 Wage Limit exp_pr_paytax.xlsb 4/8/2014
320 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,947 114,783.37 117,984.25 120,769.33 123,830.19 127,119.11 130,491.72 11,948 114,783.47 117,984.35 120,769.43 123,830.30 127,119.22 130,491.83 11,949 114,785.98 117,986.93 120,772.07 123,833.01 127,122.00 130,494.69 11,950 114,788.55 117,989.57 120,774.78 123,835.78 127,124.85 130,497.61 11,951 114,807.74 118,009.30 120,794.97 123,856.48 127,146.10 130,519.43 11,952 114,819.53 118,021.42 120,807.37 123,869.20 127,159.16 130,532.83 11,953 114,821.59 118,023.53 120,809.54 123,871.42 127,161.44 130,535.17 11,954 114,826.60 118,028.68 120,814.81 123,876.83 127,166.99 130,540.87 11,955 114,833.35 118,035.62 120,821.91 123,884.11 127,174.46 130,548.54 11,956 114,837.50 118,039.89 120,826.28 123,888.59 127,179.06 130,553.26 11,957 114,839.22 118,041.66 120,828.09 123,890.44 127,180.96 130,555.21 11,958 114,843.66 118,046.22 120,832.76 123,895.23 127,185.88 130,560.26 11,959 114,852.04 118,054.83 120,841.58 123,904.27 127,195.16 130,569.79 11,960 114,855.10 118,057.98 120,844.80 123,907.58 127,198.55 130,573.27 11,961 114,856.29 118,059.20 120,846.05 123,908.86 127,199.87 130,574.62 11,962 114,858.79 118,061.77 120,848.68 123,911.56 127,202.64 130,577.46 11,963 114,862.06 118,065.13 120,852.12 123,915.08 127,206.26 130,581.18 11,964 114,870.88 118,074.20 120,861.40 123,924.60 127,216.03 130,591.21 11,965 114,871.28 118,074.61 120,861.82 123,925.03 127,216.47 130,591.66 11,966 114,876.46 118,079.93 120,867.27 123,930.62 127,222.21 130,597.55 11,967 114,879.08 118,082.63 120,870.03 123,933.45 127,225.11 130,600.53 11,968 114,881.17 118,084.77 120,872.23 123,935.70 127,227.42 130,602.91 11,969 114,889.46 118,093.30 120,880.95 123,944.64 127,236.60 130,612.33 11,970 114,891.67 118,095.57 120,883.27 123,947.03 127,239.05 130,614.84 11,971 114,894.27 118,098.24 120,886.01 123,949.83 127,241.93 130,617.80 11,972 114,899.98 118,104.11 120,892.02 123,955.99 127,248.25 130,624.29 11,973 114,914.69 118,119.23 120,907.49 123,971.86 127,264.54 130,641.01 11,974 114,916.70 118,121.30 120,909.61 123,974.03 127,266.77 130,643.30 11,975 114,924.62 118,129.44 120,917.94 123,982.57 127,275.54 130,652.30 11,976 114,931.96 118,136.98 120,925.67 123,990.49 127,283.67 130,660.65 11,977 114,938.67 118,143.88 120,932.73 123,997.73 127,291.10 130,668.27 11,978 114,947.33 118,152.78 120,941.84 124,007.07 127,300.69 130,678.12 11,979 114,978.00 118,184.31 120,974.11 124,040.16 127,334.66 130,712.99 11,980 114,983.49 118,189.95 120,979.88 124,046.08 127,340.74 130,719.23 11,981 115,000.96 118,207.91 120,998.26 124,064.93 127,360.09 130,739.09 11,982 115,006.76 118,213.87 121,004.37 124,071.19 127,366.51 130,745.68 11,983 115,007.80 118,214.94 121,005.46 124,072.31 127,367.66 130,746.86 11,984 115,009.21 118,216.39 121,006.94 124,073.83 127,369.22 130,748.47 11,985 115,009.93 118,217.13 121,007.70 124,074.61 127,370.02 130,749.29 11,986 115,019.92 118,227.39 121,018.21 124,085.39 127,381.08 130,760.64 11,987 115,041.52 118,249.60 121,040.94 124,108.69 127,405.01 130,785.20 11,988 115,045.36 118,253.54 121,044.98 124,112.83 127,409.26 130,789.56 11,989 115,049.88 118,258.19 121,049.74 124,117.71 127,414.26 130,794.70 11,990 115,052.06 118,260.43 121,052.03 124,120.06 127,416.68 130,797.18 11,991 115,055.36 118,263.82 121,055.50 124,123.62 127,420.33 130,800.93 11,992 115,061.31 118,269.94 121,061.76 124,130.04 127,426.92 130,807.70 11,993 115,063.72 118,272.42 121,064.30 124,132.64 127,429.59 130,810.44 11,994 115,064.85 118,273.58 121,065.49 124,133.86 127,430.84 130,811.72 11,995 115,066.96 118,275.75 121,067.71 124,136.13 127,433.18 130,814.12 11,996 115,073.80 118,282.78 121,074.90 124,143.51 127,440.75 130,821.90 11,997 115,078.09 118,287.19 121,079.42 124,148.14 127,445.51 130,826.77 11,998 115,078.64 118,287.75 121,079.99 124,148.73 127,446.11 130,827.40 Wage Limit exp_pr_paytax.xlsb 4/8/2014
Workpaper Southern California Edison / 2015GRC A.13-11-003 321 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% 11,999 115,079.55 118,288.69 121,080.95 124,149.72 127,447.12 130,828.43 12,000 115,080.48 118,289.64 121,081.93 124,150.72 127,448.15 130,829.49 12,001 115,082.87 118,292.10 121,084.45 124,153.30 127,450.80 130,832.21 12,002 115,101.26 118,311.00 121,103.79 124,173.14 127,471.17 130,853.11 12,003 115,104.45 118,314.28 121,107.15 124,176.58 127,474.70 130,856.74 12,004 115,107.27 118,317.18 121,110.12 124,179.62 127,477.82 130,859.95 12,005 115,114.34 118,324.45 121,117.56 124,187.25 127,485.65 130,867.98 12,006 115,119.57 118,329.82 121,123.06 124,192.89 127,491.44 130,873.93 12,007 115,124.72 118,335.12 121,128.48 124,198.45 127,497.15 130,879.79 12,008 115,135.30 118,345.99 121,139.61 124,209.86 127,508.86 130,891.81 12,009 115,141.69 118,352.56 121,146.33 124,216.75 127,515.94 130,899.08 12,010 115,143.09 118,354.00 121,147.81 124,218.26 127,517.49 130,900.67 12,011 115,147.16 118,358.18 121,152.09 124,222.65 127,522.00 130,905.30 12,012 115,156.41 118,367.69 121,161.82 124,232.63 127,532.24 130,915.81 12,013 115,161.09 118,372.50 121,166.74 124,237.68 127,537.43 130,921.13 12,014 115,169.02 118,380.65 121,175.09 124,246.24 127,546.21 130,930.15 12,015 115,184.28 118,396.34 121,191.14 124,262.70 127,563.11 130,947.50 12,016 115,191.25 118,403.50 121,198.48 124,270.22 127,570.83 130,955.42 12,017 115,191.93 118,404.20 121,199.19 124,270.95 127,571.58 130,956.19 12,018 115,212.90 118,425.76 121,221.26 124,293.58 127,594.80 130,980.03 12,019 115,215.35 118,428.27 121,223.83 124,296.22 127,597.52 130,982.82 12,020 115,218.82 118,431.84 121,227.49 124,299.96 127,601.36 130,986.76 12,021 115,226.79 118,440.03 121,235.87 124,308.56 127,610.19 130,995.82 12,022 115,246.20 118,459.98 121,256.29 124,329.50 127,631.68 131,017.89 12,023 115,248.54 118,462.39 121,258.76 124,332.03 127,634.27 131,020.55 12,024 115,257.03 118,471.12 121,267.69 124,341.18 127,643.68 131,030.20 12,025 115,259.18 118,473.33 121,269.95 124,343.50 127,646.06 131,032.65 12,026 115,277.63 118,492.29 121,289.36 124,363.41 127,666.49 131,053.62 12,027 115,284.50 118,499.35 121,296.59 124,370.82 127,674.10 131,061.43 12,028 115,298.71 118,513.96 121,311.54 124,386.15 127,689.84 131,077.59 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 2017 6,682 17,785 1,108,637,324.87 1,134,468,574.54 1,161,297,597.80 1,190,676,486.91 1,222,272,650.67 1,254,755,724.29 1,714,848,618.40 1,834,412,945.27 1,994,464,779.78 2,092,972,533.67 2,148,512,853.43 2,205,610,587.96 Check Wage Limit exp_pr_paytax.xlsb 4/8/2014
322 Workpaper Southern California Edison / 2015GRC A.13-11-003 Employee 2012 2013 2014 2015 2016 2017 Count Box 5 Amounts 102.79% 105.22% 107.88% 110.75% 113.69% COMPUTATION FROM DETAIL ABOVE - PER PAYROLL TAX DEPT 2015 GRC - PAYROLL TAXES 102.79% 105.22% 107.88% 110.75% 113.69% 1 2012 2013 2014 2015 2016 2017 2 FICA Wage Base 110,100 113,700 115,500 118,500 123,600 130,500 3 Wages less than base 696,926,574.46 754,091,540.70 806,578,914.54 846,510,427.34 901,480,124.45 991,471,728.29 4 Wages greater than base 1,017,922,043.94 1,080,321,404.58 1,187,885,865.23 1,246,462,106.34 1,247,032,728.98 1,214,138,859.67 5 Total FICA Wages (lines 3 + 4) 1,714,848,618.40 1,834,412,945.27 1,994,464,779.78 2,092,972,533.67 2,148,512,853.43 2,205,610,587.96 6 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 7,000 10 Wages less than base 1,892,219.29 1,845,263.62 1,860,652.85 1,822,467.73 1,814,104.37 1,769,982.41 11 Wages greater than base 1,712,956,399.11 1,832,567,681.65 1,992,604,126.93 2,091,150,065.94 2,146,698,749.05 2,203,840,605.55 12 Total FUTA Wages (lines 10 + 11) 1,714,848,618.40 1,834,412,945.27 1,994,464,779.78 2,092,972,533.67 2,148,512,853.43 2,205,610,587.96 13 No. of emp with wages less than base 1,523 1,510 1,506 1,494 1,486 1,473 14 No. of emp with wages greater than base 16,262 16,275 16,279 16,291 16,299 16,312 15 Total Employee Count (lines 13 + 14) 17,785 17,785 17,785 17,785 17,785 17,785 16 Average Number of Non-CA Empl 49 49 49 49 49 49 17 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 323 Computation of Miscellaneous Taxes (excluding City Business License) Escalation Labor 1.0279 1.0522 1.0788 1.1075 1.1369 Rate Nonlabor 1.0141 1.0346 1.0576 1.0847 1.1107 2012 2013 2014 2015 2016 2017 Recorded Estimated Estimated Estimated Estimated Estimated Payroll Taxes - Affiliates/Paid by Others 6843910 Payroll Taxes - Affiliates Labor (143.11) (147.10) (150.58) (154.39) (158.49) (162.70) 6843992 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 0.00 1,590,437.49 1,628,036.12 1,669,193.46 1,713,600.07 1,759,089.77 Forecast for Particpant Credits - 3,358,585.7 3,437,984.1 3,524,897.6 3,618,672.6 3,714,734.9 Excise Fee and Other State Misc Tax 6845145 State Misc Tax Nonlabor 64,003.14 64,905.58 66,217.65 67,689.72 69,424.21 71,088.29 Excise Fee - PCORI Labor 0.00 54,500.00 103,500.00 103,500.00 103,500.00 103,500.00 64,003.14 119,405.58 169,717.65 171,189.72 172,924.21 174,588.29 Local 128,006.28 238,811.17 339,435.30 342,379.44 345,848.41 349,176.58 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 0.00 97,816.2 100,128.6 102,659.9 105,391.0 108,188.7 6841295 Misc Prop Tax Nonlabor 19,724.28 20,002.39 20,406.74 20,860.40 21,394.93 21,907.76 6845150 Local Business Tax Nonlabor 100,000.00 101,410.00 103,460.00 105,760.00 108,470.00 111,070.00 119,724.28 121,412.39 123,866.74 126,620.40 129,864.93 132,977.76 Hazardous Waste 6845160 Hazardous Waste Tax Nonlabor 394,413.15 399,974.38 408,059.84 417,131.35 427,819.94 438,074.69 394,413.15 399,974.38 408,059.84 417,131.35 427,819.94 438,074.69 Participant Credits - Federal 3,267,424.51 3,267,424.51 3,267,424.51 3,267,424.51 3,267,424.51 Escalation Factor 1.0279 1.0522 1.0788 1.1075 1.1369 Total 3,358,585.65 3,437,984.07 3,524,897.56 3,618,672.64 3,714,734.92 3,358.59 3,437.98 3,524.90 3,618.67 3,714.73 Participant Credits - State 95,161.17 95,161.17 95,161.17 95,161.17 95,161.17 Escalation Factor 1.0279 1.0522 1.0788 1.1075 1.1369 Total 97,816.17 100,128.59 102,659.88 105,391.00 108,188.74 exp_pr_paytax.xlsb Misc 4/8/2014
324 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 2012 100.00 N/A 100.00 N/A 2013F 102.79 2.79% 101.41 1.41% 2014F 105.22 2.36% 103.46 2.02% 2015F 107.88 2.53% 105.76 2.23% 2016F 110.75 2.66% 108.47 2.56% 2017F 113.69 2.65% 111.07 2.40% Estimated Recorded 2012 2013 2014 2015 2016 2017 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) 1,067,249,226 970,094,741 974,996,727 974,626,773 974,626,773 974,626,773 SONGS 248,249,000 185,291,000 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 325 IRCODE Sec. 3101 IRCODE Sec. 3101 Copyright Tax Analysts - 2013 (June) Release. TAX ANALYSTS INTERNAL REVENUE CODE Copyright Tax Analysts - 2013 (June) Release. SUBTITLE C -- EMPLOYMENT TAXES Chapter 21 -- Federal Insurance Contributions Act Subchapter A -- Tax on Employees Sec. 3101. 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 1987... 5.7 percent 1988 or 1989... 6.06 percent 1990 or thereafter... 6.2 percent Caution: Code section 3101(b), below, before amendment by P.L. 111-148, applies to remuneration received, and tax years beginning, before January 1, 2013. 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;
326 Workpaper Southern California Edison / 2015GRC A.13-11-003 (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.
Workpaper Southern California Edison / 2015GRC A.13-11-003 327 V_C_prog.html Page 1 of 33 2013 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 2022. 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 2011. 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 1950. 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 http://www.ssa.gov/oact/tr/2013/v_c_prog.html 6/5/2013
328 Workpaper Southern California Edison / 2015GRC A.13-11-003 V_C_prog.html preceding year. There was no increase in the contribution and benefit base in 2010 and 2011. Increases resumed in 2012. 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 2011. Increases resumed in 2012. 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, 1975-2022 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: 1975 8.0 $8,630.92 7.5 $14,100 $2,520 $2,520 1976 6.4 9,226.48 6.9 15,300 2,760 2,760 1977 5.9 9,779.44 6.0 16,500 3,000 3,000 1978 6.5 10,556.03 7.9 17,700 3,240 4,000 1979 9.9 11,479.46 8.7 22,900 3,480 4,500 1980 14.3 12,513.46 9.0 25,900 3,720 5,000 1981 11.2 13,773.10 10.1 29,700 4,080 5,500 1982 7.4 14,531.34 5.5 32,400 4,440 6,000 1983 3.5 15,239.24 4.9 35,700 4,920 6,600 1984 3.5 16,135.07 5.9 37,800 5,160 6,960 1985 3.1 16,822.51 4.3 39,600 5,400 7,320 1986 1.3 17,321.82 3.0 42,000 5,760 7,800 1987 4.2 18,426.51 6.4 43,800 6,000 8,160 1988 4.0 19,334.04 4.9 45,000 6,120 8,400 1989 4.7 20,099.55 4.0 48,000 6,480 8,880 1990 5.4 21,027.98 4.6 51,300 6,840 9,360 1991 3.7 21,811.60 3.7 53,400 7,080 9,720 1992 3.0 22,935.42 5.2 55,500 7,440 10,200 1993 2.6 23,132.67.9 57,600 7,680 10,560 1994 2.8 23,753.53 2.7 60,600 8,040 11,160 1995 2.6 24,705.66 4.0 61,200 8,160 11,280 1996 2.9 25,913.90 4.9 62,700 8,280 12,500 http://www.ssa.gov/oact/tr/2013/v_c_prog.html 6/5/2013
Workpaper Southern California Edison / 2015GRC A.13-11-003 329 V_C_prog.html 1997 2.1 27,426.00 5.8 65,400 8,640 13,500 1998 1.3 28,861.44 5.2 68,400 9,120 14,500 1999 f 2.5 30,469.84 5.6 72,600 9,600 15,500 Page 3 of 33 2000 3.5 32,154.82 5.5 76,200 10,080 17,000 2001 2.6 32,921.92 2.4 80,400 10,680 25,000 2002 1.4 33,252.09 1.0 84,900 11,280 30,000 2003 2.1 34,064.95 2.4 87,000 11,520 30,720 2004 2.7 35,648.55 4.6 87,900 11,640 31,080 2005 4.1 36,952.94 3.7 90,000 12,000 31,800 2006 3.3 38,651.41 4.6 94,200 12,480 33,240 2007 2.3 40,405.48 4.5 97,500 12,960 34,440 2008 5.8 41,334.97 2.3 102,000 13,560 36,120 2009.0 40,711.61-1.5 106,800 14,160 37,680 2010.0 41,673.83 2.4 106,800 14,160 37,680 2011 3.6 42,979.61 3.1 106,800 14,160 37,680 Intermediate: 2012 g 1.7 43,715.77 1.7 g 110,100 g 14,640 g 38,880 2013 2.0 44,826.31 2.5 g 113,700 g 15,120 g 40,080 2014 2.0 46,832.15 4.5 115,500 15,360 40,800 2015 2.5 49,372.25 5.4 118,500 15,720 41,880 2016 2.6 52,105.87 5.5 123,600 16,440 43,680 2017 2.7 54,885.51 5.3 130,500 17,280 46,080 2018 2.8 57,617.96 5.0 137,700 18,240 48,600 2019 2.8 60,142.03 4.4 144,900 19,200 51,240 2020 2.8 62,648.35 4.2 152,100 20,160 53,760 2021 2.8 65,241.02 4.1 159,000 21,120 56,160 2022 2.8 67,786.09 3.9 165,600 21,960 58,440 Low-cost: 2012 g 1.7 43,745.39 1.8 g 110,100 g 14,640 g 38,880 2013 1.8 45,413.30 3.8 g 113,700 g 15,120 g 40,080 2014 1.5 47,795.78 5.2 115,500 15,360 40,800 2015 1.7 50,241.33 5.1 120,000 15,960 42,360 2016 1.8 52,782.94 5.1 126,300 16,800 44,640 2017 1.8 55,193.54 4.6 132,600 17,640 46,920 2018 1.8 57,389.02 4.0 139,500 18,480 49,200 2019 1.8 59,497.89 3.7 145,800 19,320 51,480 http://www.ssa.gov/oact/tr/2013/v_c_prog.html 6/5/2013
330 Workpaper Southern California Edison / 2015GRC A.13-11-003 V_C_prog.html 2020 1.8 61,694.50 3.7 151,500 20,160 53,520 2021 1.8 63,999.27 3.7 157,200 20,880 55,560 2022 1.8 66,228.49 3.5 162,900 21,600 57,600 High-cost: 2012 g 1.7 43,685.42 1.6 g 110,100 g 14,640 g 38,880 Page 4 of 33 2013 2.2 44,180.55 1.1 g 113,700 g 15,120 g 40,080 2014 2.5 45,655.01 3.3 115,500 15,360 40,800 2015 3.3 47,923.04 5.0 116,700 15,480 41,160 2016 3.3 50,605.98 5.6 120,600 15,960 42,600 2017 3.6 53,704.44 6.1 126,600 16,800 44,760 2018 3.8 56,956.90 6.1 133,800 17,760 47,160 2019 3.8 60,094.91 5.5 141,900 18,840 50,160 2020 3.8 63,322.96 5.4 150,600 19,920 53,160 2021 3.8 66,443.63 4.9 158,700 21,120 56,040 2022 3.8 69,383.85 4.4 167,400 22,200 59,040 a Effective with benefits payable for June in each year 1975-82, and for December in each year after 1982. b See table VI.F6 for projected dollar amounts of the AWI beyond 2022. c Public Law 95-216 specified amounts for 1978-81. Public Law 101-239 changed the indexing procedure and caused slightly higher bases after 1989. d Normal retirement age. See table V.C3 for specific values. e In 1955-82, the retirement earnings test did not apply at ages 72 and over. In 1983-99, 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 95-216 specified amounts for 1978-82. Public Law 104-121 specified amounts for 1996-2002. f g Originally determined as 2.4 percent. Pursuant to Public Law 106-554, 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 2022. 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 http://www.ssa.gov/oact/tr/2013/v_c_prog.html 6/5/2013
Workpaper Southern California Edison / 2015GRC A.13-11-003 331 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] http://www.ssa.gov/oact/tr/2013/v_c_prog.html 6/5/2013
332 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 39,852,110.58 24,007,228.09 24,167,636.19 14,202,253.98 EMPLOYER'S HIT TAX 9,757,851.19 6,094,133.08 7,059,721.72 6,435,886.89 49,609,961.77 30,101,361.17 31,227,357.91 20,638,140.87 Check: 2012 Wage Base of 2,023,971,922.63 Agrees with W-2 Wage Data Information as shown by HIT check (1.45%*2,023,971,922.63) = 29,347,592.88
Workpaper Southern California Edison / 2015GRC A.13-11-003 333 SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Tax Department 2010-2012 FUTA TAX DISBURSEMENT. FUTA- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/30/2010 972,318.13 7/30/2010 34,888.29 11/1/2010 38,810.56 1/26/2011 24,707.88 2007 TOTAL 1,070,724.86 FUTA- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/29/2011 1,025,666.20 7/26/2011 27,325.45 10/28/2011 21,133.29 1/30/2012 7,857.20 2008 TOTAL 1,081,982.15 FUTA- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/30/2012 777,530.40 7/26/2012 9,469.51 10/29/2012 7,541.80 1/30/2013 4,411.65 2012 TOTAL 798,953.36
334 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Department 2010-2012 CALIFORNIA SUI AND ET TAX DISBURSEMENT. CA- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/28/2010 3,882,157.85 7/30/2010 137,621.10 10/25/2010 156,318.33 1/27/2011 98,419.27 2010 TOTAL 4,274,516.54 CA- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/29/2011 5,635,670.24 7/27/2011 149,020.25 10/28/2011 154,106.20 1/24/2012 54,886.29 2011 TOTAL 5,993,682.98 CA- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/2012 5,287,026.90 7/30/2012 63,966.91 10/29/2012 51,245.04 1/31/2013 28,106.68 2012 TOTAL 5,430,345.53
Workpaper Southern California Edison / 2015GRC A.13-11-003 335 SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY 2010-2012 NEVADA- SUI TAX DISBURSEMENT. NV- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/25/2010 2,706.80 7/23/2007 124.43 10/24/2007 43.67 1/22/2008 41.82 2010 TOTAL 2,916.72 NV- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/24/2008 2,549.27 7/23/2009 68.63 10/15/2008 26.92 1/23/2009 26.68 2011 TOTAL 2,671.50 NV- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/2012 1,478.96 7/30/2012 0.65 0.00 1/31/2013 3.78 2012 TOTAL 1,483.39 SCE - NV EMPLOYEE IN 2012 15
336 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Department 2010-2012 WASHINGTON DC- SUI TAX DISBURSEMENT. DC- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/2010 162.00 0.00 0.00 0.00 2010 TOTAL 162.00 DC- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/29/2011 162.00 0.00 0.00 0.00 2011 TOTAL 162.00 DC- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 0.00 0.00 0.00 0.00 2012 TOTAL 0.00 SCE - DC EMPLOYEES IN 2012 NONE
Workpaper Southern California Edison / 2015GRC A.13-11-003 337 SOUTHERN CALIFORNIA EDISON AND EDISON MATRIAL SUPPLY Provided by SCE Payroll Department 2010-2012 ILLINOIS- SUI TAX DISBURSEMENT. IL- DISBURSEMENT 2010 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/25/2010 79.95 0.00 0.00 0.00 2010 TOTAL 79.95 IL- DISBURSEMENT 2011 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/26/2011 89.18 0.00 10/29/2011 46.62 1/28/2012 42.56 2011 TOTAL 178.36 IL- DISBURSEMENT 2012 DISBURSEMENT DISBURSEMENT DAT AMOUNT 4/27/2012 149.16 0.00 0.00 0.00 2012 TOTAL 149.16 SCE - IL EMPLOYEES IN 2012 2
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Workpaper Southern California Edison / 2015GRC A.13-11-003 347 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 1988-2010 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) $5,400 2013 Wolters Kluwer. All rights reserved. 1
348 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 0.008 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 ($2,500 0.9) 2,250 Total credits 5,150 Net FUTA tax $1,050 Net FUTA rate ($1,050 $100,000) 0.0105 2013 Wolters Kluwer. All rights reserved. 2
Workpaper Southern California Edison / 2015GRC A.13-11-003 349 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 33,304.20 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. 110-343, Division B, Act 404(a) (October 3, 2008). 10 Code Sec. 3302(b). 11 Rev. Rul. 69-356, 1969-1 CB 270. 12 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 258. 14 Code Sec. 3302(a). 15 Code Sec. 3302(a)(3). 16 Code Sec. 3304. 17 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. 112-96, 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. 112-96, 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. 112-96, Act 2161(a)(2) (February 22, 2012). 21 The Middle Class Tax Relief and Job Creation Act of 2012, P.L. 112-96, Act 2161(a)(3) (February 22, 2012). 2013 Wolters Kluwer. All rights reserved. 3
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352 Workpaper Southern California Edison / 2015GRC A.13-11-003 BUSINESS LICENSE Fees - 2015 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 $7,521.82 $7,695.39 $7,668.93 Exempt Exempt Exempt Exempt Exempt Exempt Exempt Minimum Fee - Gross Anaheim Receipts $87.00 $119.22 $118.67 $87.00 $87.00 $88.00 $92.40 $97.02 $101.87 $106.96 Gross Azusa Receipts $535.00 $535.00 $521.00 $522.00 $522.00 $522.00 $548.10 $575.51 $604.28 $634.49 Beverly Hills Flat Fee not billed $248.00 $235.00 $244.20 $245.91 $254.28 $266.99 $280.34 $294.36 $309.08 Active Bishop Paiute Tribal Council Meters $15,373.75 $15,149.77 $15,283.23 $15,369.02 $14,669.75 $14,217.90 $14,928.80 $15,675.23 $16,459.00 $17,281.95 Blythe Flat Fee $104.00 $104.00 $104.00 $104.00 $104.00 $105.00 $110.25 $115.76 $121.55 $127.63 Claremont Flat Fee $256.42 $264.78 $274.05 $271.86 $279.20 $280.20 $294.21 $308.92 $324.37 $340.58 Gross Culver City Receipts $41,941.00 $42,686.50 $43,796.00 $47,617.00 $47,313.00 $50,149.00 $52,656.45 $55,289.27 $58,053.74 $60,956.42 Fontana Flat Fee $315.00 $315.00 $315.00 $315.00 $315.00 $315.00 $330.75 $347.29 $364.65 $382.88 Glendora Flat Fee $158.50 $160.00 $160.00 $160.00 $160.00 $161.00 $169.05 $177.50 $186.38 $195.70 Gross Hawthorne Receipts $36,146.82 $38,254.96 $38,501.28 $39,521.90 $40,744.86 $46,772.14 $49,110.75 $51,566.28 $54,144.60 $56,851.83 Hermosa Beach Flat Fee $139.00 $153.00 $143.00 $146.00 $175.00 $175.00 $183.75 $192.94 $202.58 $212.71 Gross Hidden Hills Receipts $47,458.00 $56,502.50 $47,902.80 $47,704.00 $49,004.00 $55,435.78 $58,207.57 $61,117.95 $64,173.84 $67,382.54 Huntington Park Flat Rate not billed not billed not billed not billed $4,019.53 $4,019.53 $4,220.51 $4,431.53 $4,653.11 $4,885.76 2% Gross Inglewood Receipts not billed not billed $188,485.55 $55,240.00 $56,190.20 $58,831.19 $61,772.75 $64,861.39 $68,104.46 $71,509.68 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 $300.00 $300.00 $300.00 $300.00 $300.00 $301.00 $316.05 $331.85 $348.45 $365.87 Gross Lomita Receipts $7,583.59 $7,883.33 $8,085.46 $8,644.01 $8,927.15 $8,927.15 $9,373.51 $9,842.18 $10,334.29 $10,851.01 Manhattan Beach Flat Fee $204.88 $216.76 $204.68 $205.48 $211.84 $217.48 $228.35 $239.77 $251.76 $264.35 Monterey Park-Montebello Number of S/C employees $1,889.00 $1,995.00 $2,130.00 $2,145.00 $2,400.00 $2,401.00 $2,521.05 $2,647.10 $2,779.46 $2,918.43 Monterey Park - Mesa Number of units None $107.00 $120.00 $75.00 $75.00 $76.00 $79.80 $83.79 $87.98 $92.38 Ontario - Francis Street Flat Fee $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,001.00 $1,051.05 $1,103.60 $1,158.78 $1,216.72 Ontario - Avion Street Flat Fee None $320.00 $320.00 $450.00 $410.00 $411.00 $431.55 $453.13 $475.78 $499.57 Oxnard Flat Fee None None $411.00 $461.50 $411.00 $411.00 $431.55 $453.13 $475.78 $499.57 Perris Flat Fee $100.00 $100.00 $100.00 $100.00 $100.00 $101.00 $106.05 $111.35 $116.92 $122.77
Workpaper Southern California Edison / 2015GRC A.13-11-003 353 BUSINESS LICENSE Fees - 2015 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 $16,599.55 $17,190.95 $17,736.55 $18,343.75 $18,572.55 $20,685.05 $21,719.30 $22,805.27 $23,945.53 $25,142.81 Gross Receipts $76,938.68 $83,430.61 $83,220.50 $87,811.44 $88,036.73 $94,902.97 $99,648.12 $104,630.52 $109,862.05 $115,355.15 Port Hueneme Flat Fee Exempt Exempt $725.00 $350.00 $350.00 $350.00 $367.50 $385.88 $405.17 $425.43 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 $1,446.59 $766.80 $611.47 $723.20 $793.73 $793.73 $833.42 $875.09 $918.84 $964.78 San Dimas - Cienega Flat Fee $1,515.75 $1,563.85 $1,563.85 $1,610.50 $1,667.40 $1,705.40 $1,790.67 $1,880.20 $1,974.21 $2,072.92 San Dimas - Lone Hill Flat Fee $907.45 $936.30 $936.30 $963.70 $997.50 $1,021.10 $1,072.16 $1,125.76 $1,182.05 $1,241.15 Payroll San Francisco based $15,530.87 $23,122.26 $29,473.05 $30,243.00 $28,846.58 $28,846.58 $30,288.91 $31,803.35 $33,393.52 $35,063.20 Gross Santa Monica Receipts $115,203.93 $116,137.75 $118,913.33 $127,930.25 $128,842.50 $128,842.50 $135,284.63 $142,048.86 $149,151.30 $156,608.86 Gross Torrance Receipts $4,021.00 $4,088.00 $4,111.00 $3,804.15 $3,374.00 $3,421.15 $3,592.21 $3,771.82 $3,960.41 $4,158.43 Active Ventura Meters $2,383.30 $2,383.90 $2,384.35 $2,411.15 $2,416.50 $2,416.50 $2,537.33 $2,664.19 $2,797.40 $2,937.27 Gross Westminster Receipts $2,540.00 $2,540.00 $2,540.00 $2,540.00 $2,540.00 $2,541.00 $2,668.05 $2,801.45 $2,941.53 $3,088.60 ACTUAL TOTAL PAID: $398,290.90 $426,360.63 $618,485.05 $497,504.11 $504,191.93 $530,788.63 PROJECTED TOTAL: $557,328.06 $585,194.46 $614,454.19 $645,176.90 * = % increase based on GRC system rate forecast. Provided by Linda Delgado, Local Public Affairs
354 Workpaper Southern California Edison / 2015GRC A.13-11-003 History: Re: 2015 GRC Request - Wages - 2012 Box 5 Amounts for SONGS Adel Beshara to: Nay Sok Lay 03/25/2014 12:36 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) 302-5151/PAX 25151 Nay Sok Lay Hi Adel, As we discussed this morning, we are r... 03/25/2014 09:47:22 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: 03/25/2014 09:47 AM Subject: 2015 GRC Request - Wages - 2012 Box 5 Amounts for SONGS FOR INTERNAL USE ONLY
Workpaper Southern California Edison / 2015GRC A.13-11-003 355 Re: 2015 GRC Request - Wages - 2012 Box 5 Amounts for SONGS Adel Beshara to: Nay Sok Lay 03/25/2014 02:42 PM Cc: Alfred L Lopez, Grace Chi FOR INTERNAL USE ONLY Hi Nay, Here we go: Adel Beshara Manager Tax & Compliance Corporate Payroll (626) 302-5151/PAX 25151 Nay Sok Lay Adel -- one more question, what is the number of employees for SONGS which... 03/25/2014 02:33:00 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: 03/25/2014 02:33 PM Subject: Re: 2015 GRC Request - Wages - 2012 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.
356 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 1 2012 2012-2013 $18,869,277 96.00% $18,114,517 1.2449% $225,504 $106,427 $112,752 $219,179 $33,843 $185,336 $3,744 2 2013 2013-2014 20,391,600 97.22% 19,825,503 1.2618% 250,151 112,752 125,076 237,828 35,024 202,804 13,723 3 2014 2014-2015 19,518,020 97.22% 18,976,175 1.2721% 241,387 125,075 120,694 245,769 27,385 218,384 1,858 4 2015 2015-2016 21,511,235 97.22% 20,914,056 1.2823% 268,189 120,693 134,095 254,788 20,785 234,003 13,761 5 2016 2016-2017 23,741,208 97.22% 23,082,122 1.2926% 298,366 134,094 149,183 283,277 19,347 263,930 16,166 6 2017 2017-2018 25,700,393 97.22% 24,986,917 1.3029% 325,559 149,183 162,780 311,963 19,161 292,802 12,705 exp_pt_property_tax.xlsb All States
Workpaper Southern California Edison / 2015GRC A.13-11-003 357 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) 1 2012 2012-2013 $749,192 20.0% $149,838 5.0802% $7,612 $3,729 $3,806 $7,535 $53 $7,482 $77 2 2013 2013-2014 678,588 19.5% 132,325 5.0590% 6,694 3,806 3,348 7,154 54 7,100 (437) 3 2014 2014-2015 752,217 19.0% 142,921 5.1206% 7,318 3,346 3,660 7,006 116 6,890 227 4 2015 2015-2016 923,723 18.5% 170,889 5.1823% 8,856 3,658 4,428 8,086 181 7,905 789 5 2016 2016-2017 919,749 18.0% 165,555 5.2439% 8,682 4,428 4,341 8,769 165 8,604 (90) 6 2017 2017-2018 906,312 18.0% 163,136 5.3056% 8,655 4,341 4,328 8,669 163 8,506 (8) exp_pt_property_tax.xlsb All States
358 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 1. 2012 2012-2013 $57,583 35% $20,154 2.8673% $578 $254 $289 $543 $88 $455 $21 2. 2013 2013-2014 53,843 35% 18,845 2.9514% 556 289 278 567 73 494 18 3 2014 2014-2015 145,945 35% 51,081 2.9828% 1,524 278 763 1,041 526 515 2 4 2015 2015-2016 261,373 35% 91,481 3.0143% 2,758 761 1,379 2,140 571 1,569 1,053 5 2016 2016-2017 326,672 35% 114,335 3.0458% 3,482 1,379 1,742 3,121 282 2,839 216 6 2017 2017-2018 365,621 35% 127,967 3.0772% 3,938 1,740 1,969 3,709 213 3,496 442 exp_pt_property_tax.xlsb All States
Workpaper Southern California Edison / 2015GRC A.13-11-003 359 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) 1. 2012 2012-2013 $5,534 35% $1,937 3.3483% $65 $46 $33 $79 $0 $79 ($13) 2. 2013 2013-2014 5,841 35% 2,044 3.3531% 69 33 35 68 0 68 1 3 2014 2014-2015 5,841 35% 2,044 3.3549% 69 34 35 69 0 69 0 4 2015 2015-2016 5,841 35% 2,044 3.3568% 69 34 35 69 0 69 0 5 2016 2016-2017 5,841 35% 2,044 3.3586% 69 34 35 69 0 69 0 6 2017 2017-2018 5,841 35% 2,044 3.3605% 69 34 35 69 0 69 0 exp_pt_property_tax.xlsb All States
360 Workpaper Southern California Edison / 2015GRC A.13-11-003 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) 1. 2012 2012-2013 $63,117 35% $22,091 N/A $643 $300 $322 $622 $88 $534 $8 2. 2013 2013-2014 59,684 35% 20,889 N/A 625 322 313 635 73 562 19 3 2014 2014-2015 151,786 35% 53,125 N/A 1,593 312 798 1,110 526 584 2 4 2015 2015-2016 267,214 35% 93,525 N/A 2,827 795 1,414 2,209 571 1,638 1,053 5 2016 2016-2017 332,513 35% 116,379 N/A 3,551 1,413 1,777 3,190 282 2,908 216 6 2017 2017-2018 371,462 35% 130,011 N/A 4,007 1,774 2,004 3,778 213 3,565 442 exp_pt_property_tax.xlsb All States
Workpaper Southern California Edison / 2015GRC A.13-11-003 361 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) 1 2012 2012-2013 $0 100% $0 3.4000% $0 $0 $0 $0 $0 $0 $0 2 2013 2013-2014 0 100% 0 3.4000% 0 0 0 0 0 0 0 3 2014 2014-2015 0 100% 0 3.4000% 0 0 0 0 0 0 0 4 2015 2015-2016 0 100% 0 3.4000% 0 0 0 0 0 0 0 5 2016 2016-2017 0 100% 0 3.4000% 0 0 0 0 0 0 0 6 2017 2017-2018 0 100% 0 3.4000% 0 0 0 0 0 0 0 exp_pt_property_tax.xlsb All States
362 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Ad Valorem Tax Data (Thousands Of Dollars) CALENDAR YEAR EXPENSE: 2012 2013 2014 2015 2016 2017 1/2 PRIOR YEAR $94,773 $98,579 $111,884 $113,971 $129,574 $145,866 1/2 CURRENT YEAR 98,579 111,887 113,974 129,575 145,868 159,007 TOTAL 193,352 210,466 225,858 243,546 275,442 304,873 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 110,456 116,880 128,733 125,146 139,935 155,298 1/2 CURRENT YEAR 116,880 128,737 125,152 139,937 155,301 169,112 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 534 562 584 1,638 2,908 3,565 NEW MEXICO 0 0 0 0 0 0 WASHINGTON D. C. 0 0 0 0 0 0 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 53 54 116 181 165 163 NEVADA 88 73 526 571 282 213 NEW MEXICO 0 0 0 0 0 0 WASHINGTON D. C. 0 0 0 0 0 0 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 622 635 1,110 2,209 3,190 3,778 NEW MEXICO 0 0 0 0 0 0 WASHINGTON D. C. 0 0 0 0 0 0 TOTAL EXPENSE $227,336 $245,617 $253,885 $265,083 $295,236 $324,410 exp_pt_property_tax.xlsb Summary
Workpaper Southern California Edison / 2015GRC A.13-11-003 363 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 3,768 238 33 0 0 0 98,579 TOTAL 185,336 7,482 455 79 0 0 0 193,352 CAPITAL: 1/2 PRIOR YEAR 15,631 15 37 0 0 0 0 15,683 1/2 CURRENT YEAR 18,212 38 51 0 0 0 0 18,301 TOTAL 33,843 53 88 0 0 0 0 33,984 TOTAL TAX: 1/2 PRIOR YEAR 106,427 3,729 254 46 0 0 0 110,456 1/2 CURRENT YEAR 112,752 3,806 289 33 0 0 0 116,880 TOTAL $219,179 $7,535 $543 $79 $0 $0 $0 $227,336 Page 1 of 1 exp_pt_property_tax.xlsb Calendar 2012
364 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Ad Valorem Tax Data (Thousands Of Dollars) FISCAL YEAR 2012-2013 - 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 3,768 238 33 0 0 0 98,579 TOTAL 189,080 7,536 476 66 0 0 0 197,158 CAPITAL: FIRST HALF 18,212 38 51 0 0 0 0 18,301 SECOND HALF 18,212 38 51 0 0 0 0 18,301 TOTAL 36,424 76 102 0 0 0 0 36,602 TOTAL TAX: FIRST HALF 112,752 3,806 289 33 0 0 0 116,880 SECOND HALF 112,752 3,806 289 33 0 0 0 116,880 TOTAL $225,504 $7,612 $578 $66 $0 $0 $0 $233,760 Page 1 of 1 exp_pt_property_tax.xlsb 2012-2013 Recorded
Workpaper Southern California Edison / 2015GRC A.13-11-003 365 Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) NEVADA FISCAL YEAR 2013-2014 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 4,946 0 4,070,201 98,026 0 0 0 PLANT HELD FOR FUTURE USE 16,262 16,262 NUCLEAR FUEL 0 0 0 FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18,738 0 2 18,740 EMISSION REDUCTION CREDITS 8,608 8,608 POSSESSORY INTEREST 520,317 520,317 NON TAXABLE CWIP (1,321,165) (1,321,165) 0 (31,882) 0 0 0 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 36,452,270 678,588 106,202 5,841 0 0 37 37,242,938 261,367 365,130 0 0 0 DEPRECIATION RESERVE (12,413,095) (43,535) 0 0 (76) (12,456,706) (13,446) (59,981) 0 0 0 DEFERRED INCOME TAX (3,647,575) (3,647,575) (22,831) (42,324) 0 0 0 TAXABLE HCLD 20,391,600 678,588 62,667 5,841 0 0 0 21,138,657 225,090 262,825 0 0 0 MARKET VALUE RATIO 97.22% 19.50% 85.92% 100.00% 100.00% 100.00% 100.00% 97.22% 97.22% 97.22% 97.22% 97.22% MARKET VALUE 19,825,503 132,325 53,843 5,841 0 0 0 20,017,512 218,841 255,529 0 0 0 ASSESSMENT RATIO 100.00% 100.00% 35.00% 35.00% 33.33% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% ASSESSMENT -UNITARY 19,825,503 132,325 18,845 2,044 0 0 0 19,978,717 218,841 255,529 0 0 0 TAX RATE 1.2618% 5.0590% 2.9514% 3.3531% 2.4253% 3.0000% 3.4000% 1.2618% 1.2618% 1.2618% 1.2618% 1.2618% 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 33,624 31 44 0 0 0 0 33,699 0 811 0 0 0 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 3,332 256 35 0 0 0 111,887 1,207 0 0 0 TOTAL EXPENSE 202,804 7,100 494 68 0 0 0 210,466 2,588 0 0 0 CAPITAL: 1/2 PRIOR YEAR 18,212 38 51 0 0 0 0 18,301 0 $0 $0 $0 1/2 CURRENT YEAR 16,812 16 22 0 0 0 0 16,850 406 0 0 0 TOTAL 35,024 54 73 0 0 0 0 35,151 406 0 0 0 TOTAL TAX: 1/2 PRIOR YEAR 112,752 3,806 289 33 0 0 0 116,880 1,381 0 0 0 1/2 CURRENT YEAR 125,076 3,348 278 35 0 0 0 128,737 1,613 0 0 0 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 2013-2014
366 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR 2014-2015 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 20,681 112,196 0 2,666,677 1,138 6,915 0 0 PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL 0 0 0 FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18,738 0 2 18,740 EMISSION REDUCTION CREDITS 7,964 7,964 POSSESSORY INTEREST 520,317 520,317 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 33,974,892 752,217 215,630 5,841 0 0 25 34,948,605 397,743 4,666 0 0 DEPRECIATION RESERVE (9,337,053) (45,768) 0 0 (158) (9,382,979) (76,326) 0 0 0 DEFERRED INCOME TAX (5,119,819) (5,119,819) (42,324) (19) 0 0 TAXABLE HCLD 19,518,020 752,217 169,862 5,841 0 0 0 20,445,807 279,093 4,647 0 0 MARKET VALUE RATIO 97.22% 19.00% 85.92% 100.00% 100.00% 100.00% 100.00% 97.22% 97.22% 97.22% 97.22% MARKET VALUE 18,976,175 142,921 145,945 5,841 0 0 0 19,270,882 271,345 4,518 0 0 ASSESSMENT RATIO 100.00% 100.00% 35.00% 35.00% 33.33% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% ASSESSMENT -UNITARY 18,976,175 142,921 51,081 2,044 0 0 0 19,172,221 271,345 4,518 0 0 TAX RATE 1.2721% 5.1206% 2.9828% 3.3549% 2.4265% 3.0000% 3.4000% 1.2721% 1.2721% 1.2721% 1.2721% 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 21,145 201 1,007 0 0 0 0 22,353 8 57 0 0 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 3,559 259 35 0 0 0 113,974 1,722 0 0 0 TOTAL EXPENSE 218,384 6,890 515 69 0 0 0 225,858 2,928 0 0 0 CAPITAL: 1/2 PRIOR YEAR 16,812 15 22 0 0 0 0 16,849 405 0 0 0 1/2 CURRENT YEAR 10,573 101 504 0 0 0 0 11,178 4 29 0 0 TOTAL 27,385 116 526 0 0 0 0 28,027 409 29 0 0 TOTAL TAX: 1/2 PRIOR YEAR 125,075 3,346 278 34 0 0 0 128,733 1,611 0 0 0 1/2 CURRENT YEAR 120,694 3,660 763 35 0 0 0 125,152 1,726 29 0 0 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 2014-2015
Workpaper Southern California Edison / 2015GRC A.13-11-003 367 Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR 2015-2016 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 14,946 0 2,459,777 265 0 0 0 PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL 0 0 0 FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18,738 0 0 0 2 18,740 EMISSION REDUCTION CREDITS 7,243 7,243 POSSESSORY INTEREST 520,317 520,317 NON TAXABLE CWIP (789,674) 0 (789,674) (109) 0 0 0 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 1,954,199 362,370 5,841 0 0 (124) 39,074,495 401,441 9,072 0 0 DEPRECIATION RESERVE (9,860,245) (1,030,476) (58,165) 0 0 (21) (10,948,907) (94,108) 0 0 0 DEFERRED INCOME TAX (5,380,729) (5,380,729) (43,788) (981) 0 0 TAXABLE HCLD 21,511,235 923,723 304,205 5,841 0 0 0 22,744,859 263,545 8,091 0 0 MARKET VALUE RATIO 97.22% 18.50% 85.92% 100.00% 100.00% 100.00% 100.00% 97.22% 97.22% 97.22% 97.22% MARKET VALUE 20,914,056 170,889 261,373 5,841 0 0 0 21,352,159 256,229 7,867 0 0 ASSESSMENT RATIO 100.00% 100.00% 35.00% 35.00% 33.33% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% ASSESSMENT -UNITARY 20,914,056 170,889 91,481 2,044 0 0 0 21,178,470 256,229 7,867 0 0 TAX RATE 1.2823% 5.1823% 3.0143% 3.3568% 2.4276% 3.0000% 3.4000% 1.2823% 1.2823% 1.2823% 1.2823% 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 20,425 162 136 0 0 0 0 20,723 2 0 0 0 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 1,311 35 0 0 0 129,575 1,642 51 0 0 TOTAL EXPENSE 234,003 7,905 1,569 69 0 0 0 243,546 3,364 51 0 0 CAPITAL: 1/2 PRIOR YEAR 10,572 100 503 0 0 0 0 11,175 4 28 0 0 1/2 CURRENT YEAR 10,213 81 68 0 0 0 0 10,362 1 0 0 0 TOTAL 20,785 181 571 0 0 0 0 21,537 5 28 0 0 TOTAL TAX: 1/2 PRIOR YEAR 120,693 3,658 761 34 0 0 0 125,146 1,726 28 0 0 1/2 CURRENT YEAR 134,095 4,428 1,379 35 0 0 0 139,937 1,643 51 0 0 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 2015-2016
368 Workpaper Southern California Edison / 2015GRC A.13-11-003 Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR 2016-2017 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 46,636 0 2,218,889 257 0 0 0 PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL 0 0 0 FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18,738 0 0 0 2 18,740 EMISSION REDUCTION CREDITS 6,559 6,559 POSSESSORY INTEREST 520,317 520,317 NON TAXABLE CWIP (700,728) 0 (700,728) (105) 0 0 0 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 1,972,572 442,672 5,841 0 0 (124) 42,156,831 404,795 30,461 0 0 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 23,741,208 919,749 380,205 5,841 0 0 0 25,046,850 248,276 27,198 0 0 MARKET VALUE RATIO 97.22% 18.00% 85.92% 100.00% 100.00% 100.00% 100.00% 97.22% 97.22% 97.22% 97.22% MARKET VALUE 23,082,122 165,555 326,672 5,841 0 0 0 23,580,190 241,383 26,443 0 0 ASSESSMENT RATIO 100.00% 100.00% 35.00% 35.00% 33.33% 100.00% 100.00% 100.00% 100.00% 100.00% 100.00% ASSESSMENT -UNITARY 23,082,122 165,555 114,335 2,044 0 0 0 23,364,056 241,383 26,443 0 0 TAX RATE 1.2926% 5.2439% 3.0458% 3.3586% 2.4288% 3.0000% 3.4000% 1.2926% 1.2926% 1.2926% 1.2926% 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 18,270 168 427 0 0 0 0 18,865 2 0 0 0 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 1,528 35 0 0 0 145,868 1,559 171 0 0 TOTAL EXPENSE 263,930 8,604 2,839 69 0 0 0 275,442 3,201 221 0 0 CAPITAL: 1/2 PRIOR YEAR 10,212 81 68 0 0 0 0 10,361 1 0 0 0 1/2 CURRENT YEAR 9,135 84 214 0 0 0 0 9,433 1 0 0 0 TOTAL 19,347 165 282 0 0 0 0 19,794 2 0 0 0 TOTAL TAX: 1/2 PRIOR YEAR 134,094 4,428 1,379 34 0 0 0 139,935 1,643 50 0 0 1/2 CURRENT YEAR 149,183 4,341 1,742 35 0 0 0 155,301 1,560 171 0 0 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 2016-2017
Workpaper Southern California Edison / 2015GRC A.13-11-003 369 Southern California Edison Ad Valorem Tax Data (Thousands of Dollars) FISCAL YEAR 2017-2018 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 $43,189,133 405,538 CONSTRUCTION WORK IN PROGRESS 2,345,970 16,447 0 0 2,362,417 2,908 PLANT HELD FOR FUTURE USE 0 0 NUCLEAR FUEL 0 0 FUEL STOCK 21,021 21,021 MATERIALS & SUPPLIES 18,738 0 0 0 2 18,740 EMISSION REDUCTION CREDITS 5,909 5,909 POSSESSORY INTEREST 520,317 520,317 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 1,990,231 494,730 5,841 0 0 (172) 44,994,621 407,254 DEPRECIATION RESERVE (11,385,974) (1,083,919) (69,193) 0 0 14 (12,539,072) (128,462) DEFERRED INCOME TAX (5,417,624) (5,417,624) (46,681) TAXABLE HCLD 25,700,393 906,312 425,537 5,841 0 0 0 27,037,925 232,111 MARKET VALUE RATIO 97.22% 18.00% 85.92% 100.00% 100.00% 100.00% 100.00% 97.22% MARKET VALUE 24,986,917 163,136 365,621 5,841 0 0 0 25,521,515 225,667 ASSESSMENT RATIO 100.00% 100.00% 35.00% 35.00% 33.33% 100.00% 100.00% 100.00% ASSESSMENT -UNITARY 24,986,917 163,136 127,967 2,044 0 0 0 25,280,064 225,667 TAX RATE 1.3029% 5.3056% 3.0772% 3.3605% 2.4300% 3.0000% 3.4000% 1.3029% 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 20,052 157 0 0 0 0 0 20,209 22 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 1,969 35 0 0 0 159,007 1,459 TOTAL EXPENSE 292,802 8,506 3,496 69 0 0 0 304,873 3,018 CAPITAL: 1/2 PRIOR YEAR 9,135 84 213 0 0 0 0 9,432 1 1/2 CURRENT YEAR 10,026 79 0 0 0 0 0 10,105 11 TOTAL 19,161 163 213 0 0 0 0 19,537 12 TOTAL TAX: 1/2 PRIOR YEAR 149,183 4,341 1,740 34 0 0 0 155,298 1,560 1/2 CURRENT YEAR 162,780 4,328 1,969 35 0 0 0 169,112 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 2017-2018
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Workpaper Southern California Edison / 2015GRC A.13-11-003 371 SOUTHERN CALIFORNIA EDISON COMPANY ESTIMATED CALIFORNIA PROPERTY TAX ACCRUAL FISCAL YEAR 2012-2013 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 6841250 6841250 6841250 6841250 6847020 6845040 6841270 6841270 6847010 6847015 CWIP F513266 F513269 F513273 F513274 F515363 F300102 F513273 F513274 F513267 F513268 Total 52,948,167.59 $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 142,233 142,233 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 420,102,103 210,051,051 210,051,052 Nuclear Fuel Carrying Costs 0 0 0 Emission Reduction Credits 9,667,364 9,667,364 Unitary Classified as Non-Unitary (4,138,845) (4,138,845) Possessory Interests 485,281,564 485,281,564 Leased Equipment 40,466,222 40,466,222 Other Land Assessed as Unitary 37,142,699 37,142,699 SONGS 1 638,009,782 638,009,782 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) 2012-2013 Unitary Cost Indicator 3,047,000,830 31,038,711 14,644,959,050 461,566,191 460,061,149 0 0 101,406,021 101,406,021 2,775,152 19,064,328 18,869,277,453 Market Value % of Cost 96.041848% 96.041848% 96.041848% 96.041848% 96.041848% 96.041848% 96.041848% 96.041848% 96.041848% Unitary Market Value 2,926,395,899 29,810,151 14,065,289,276 443,296,698 441,851,228 0 0 97,392,216 97,392,217 2,665,307 18,309,733 18,122,402,725 Tax Rate 1.244652% 1.244652% 1.244652% 1.244652% 1.244652% 1.244652% 1.244652% 1.244652% 1.244652% Unitary Property Tax 36,423,439 371,033 175,063,875 5,517,500 5,499,509 0 0 1,212,194 1,212,194 33,174 227,892 225,560,810 Non-Unitary Market Value 104,266,561 73,300,000 177,566,561 Tax Rate 1.240307% 1.165098% GO #5 203,151 203,151 0 Non-Unitary 2,147,242 Property Tax 1,293,225 854,017 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 $227,892 191,487,764 Capital 36,423,439 0 0 0 0 0 0 0 0 0 0 36,423,439 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 $227,911,203 227,911,204 (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 3,035,287 0 0 0 0 0 0 0 0 0 0 3,035,287 226,854,035 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 14,065,289,276 443,296,698 441,851,228 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 96.0418478% Tax Rate 1.2446269% Total Electric $27,552,935,828 Total 2012-13 Billings Southern California Edison $226,854,035.20 GO #5 $203,151.16 Carrier Solutions $854,017.18 $227,911,203.54 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\budget\2012\2012-13 Est\2012-13 Calif. Est. (revdl).xls Sheet: 2012-13 Accrual - Actual
372 Workpaper Southern California Edison / 2015GRC A.13-11-003 j
Workpaper Southern California Edison / 2015GRC A.13-11-003 373 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 1 1 2 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 4 5 2008 $946,631,190 $264,265,083 $967,695,700 2009 $1,536,774,395 5 6 2009 $2,716,916,845 $355,989,616 $1,446,024,038 2010 $1,668,346,953 6 7 2010 $2,621,889,441 $457,812,045 $1,320,345,902 2011 $2,569,938,144 7 8 2011 $2,843,237,296 $524,815,909 $1,392,307,425 2012 $3,047,000,830 8 9 2012 $3,011,883,578 $651,068,656 $2,008,386,278 2013 $2,740,918,370 9 10 10 11 11 12 II. INTERSTATE ALLOCATION FACTOR: 2012 91.66% 2013 91.24% 12 13 13 14 14 15 III. VALUE INDICATORS CONSIDERED FOR VALUE ESTIMATE: 15 16 (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, 2013 18 18 19 A. Historical Cost Less Book Depreciation (HCLD) $18,869,277,451 75% $20,768,035,652 75% 19 $20,713,908,645 20 20 21 B. Capitalized Earning Ability (CEA) 21 22 Perpetual Life Premise $15,870,325,201 25% $18,413,728,169 25% 22 $18,413,728,169 23 23 24 24 25 25 26 IV. VALUE ESTIMATES: 2012 2013 26 2013 27 27 28 Board-Adopted Value $18,119,500,000 28 29 Lead Value $20,179,459,000 29 $20,138,864,000 30 Add Penalty 30 31 Difference - Original/Revised 31 $40,595,000 32 32 33 V. REMARK(S): 33 34 34 35 35 36 36 37 37 38 38 39 39 40 40 Appraiser: May 15, 2013 Christina Tsang Date \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\indicators\fisc. 13-14\Staff Indicators\2013 Staff Indicators.xlsx ADR
374 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 1,310,118,637 12 Leased Equipment 54,127,007 13 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.16 593,028,854 07/01/13 17 TOTAL TAXABLE UNITARY 37,423,475,810 18 Depreciation Reserve D2a 13,061,992,232 19 Deferred Income Tax D1c 3,647,574,933 20 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 2,702,985,264 25 Research & Development xxx xxx xxx xxx 26 1.00 100.0% 27 1.00 100.0% NON-DEPRECIABLE IN SERVICE 28 L a n d A4b 200,399,236 xxx MV 3,338,645,339 xxx MV 3,338,645,339 29 Possessory Interests (FF) Line 15a 520,316,570 xxx 1.00 520,316,570 xxx 100.0% 520,316,570 30 Other Land Rights (WR, ROW, Easem A4c 202,453,108 xxx 1.00 202,453,108 xxx 100.0% 202,453,108 31 Land Rights (11,21,41,12) A5 Ln 16 34,550,098 xxx 1.00 34,550,098 xxx 100.0% 34,550,098 32 Materials & Supplies A8a 18,737,387 xxx 1.00 18,737,387 xxx 100.0% 18,737,387 33 Fuel Stock C7 col. 8 (2) 21,020,609 xxx 1.00 21,020,609 xxx 100.0% 21,020,609 34 Nuclear Fuel C7 col. 8 (1) 317,808,139 xxx 1.00 317,808,139 xxx 100.0% 317,808,139 DEPRECIABLE IN SERVICE 35 Assets in Service B6 a,b,c,d,e 32,225,613,057 xxx 1.96 63,118,523,316 xxx 54.1% 34,158,286,545 36 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 0.96 52,154,833 xxx 73.2% 38,162,186 43 Residual 1,124,932,899 xxx 1.96 2,203,343,759 xxx 54.1% 1,192,398,737 44 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. 13-14\Staff Indicators\2013 Staff Indicators.xlsx V-508 - Revised
Workpaper Southern California Edison / 2015GRC A.13-11-003 375 SOUTHERN CALIFORNIA EDISON COMPANY ESTIMATED CALIFORNIA PROPERTY TAX ACCRUAL FISCAL YEAR 2013-2014 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 6841250 6841250 6841250 6841250 6847020 6845040 6841270 6841270 6847010 6847015 Total Electric GRC 2015 CWIP F513266 F513269 F513273 F513274 F515363 F300102 F513273 F513274 F513267 F513268 Total 2013-14 2013-14 Plant 57,976,370.93 $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 145,996 145,996 145,996 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 158,904,070 158,904,069 317,808,139 317,808,139 Nuclear Fuel Carrying Costs 0 0 0 0 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 520,316,573 520,316,573 520,316,573 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 1 637,906,166 637,906,166 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) 2013-2014 Unitary Cost Indicator 2,740,918,370 33,794,720 16,340,997,325 717,199,991 542,141,096 0 0 158,904,070 158,904,069 2,642,326 18,406,682 20,713,908,648 20,692,859,640 Market Value % of Cost 97.223872% 97.223872% 97.223872% 97.223872% 97.223872% 97.223872% 97.223872% 97.223872% 97.223872% 16,413,963 20,709,273,604 Unitary Market Value 2,664,826,964 32,856,536 15,887,350,302 697,289,600 527,090,565 0 0 154,492,689 154,492,688 2,568,972 17,895,689 20,138,864,005 Tax Rate 1.258941% 1.258941% 1.258941% 1.258941% 1.258941% 1.258941% 1.258941% 1.258941% 1.258941% Cat Gas&Wat 21,049,008 Unitary Property Tax 33,548,603 413,644 200,012,387 8,778,466 6,635,760 0 0 1,944,972 1,944,972 32,342 225,296 253,536,442 20,713,908,648 Non-Unitary Market Value 104,266,561 82,800,000 187,066,561 Tax Rate 1.240307% 1.165098% Other Taxable Land 34,550,098 Non-Unitary Property Tax 1,293,225 964,702 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 $225,296 222,245,766 Capital 33,548,603 0 0 0 0 0 0 0 0 0 0 33,548,603 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 2,795,717 0 0 0 0 0 0 0 0 0 0 2,795,717 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 15,887,350,302 697,289,600 527,090,565 154,492,689 154,492,688 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 97.2238719% Tax Rate 1.2589411% Total Electric $30,659,082,509 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\budget\2013\2013-14 Est\2013-14 Calif. Est.xls Sheet: 2015 GRC
376 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON COMPANY 2008-2009 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 $4,807,113.92 $141,632.96 $4,948,746.88 $388,853,974 $14,056,726 $402,910,700 1.236226% 1.007581% 1.228249% 13 IMPERIAL 15,954.54 NONE 15,954.54 1,144,022 0 1,144,022 1.394601% NONE 1.394601% 14 INYO 699,437.22 6,331.72 705,768.94 69,879,358 539,443 70,418,801 1.000921% 1.173751% 1.002245% 15 KERN 3,510,508.65 7,145.10 3,517,653.75 259,467,043 650,835 260,117,878 1.352969% 1.097836% 1.352331% 16 KINGS 371,034.70 NONE 371,034.70 31,668,087 0 31,668,087 1.171636% NONE 1.171636% 19 LOS ANGELES 48,956,681.18 609,738.21 49,566,419.39 4,162,537,837 55,758,243 4,218,296,080 1.176126% 1.093539% 1.175034% 20 MADERA 907,353.40 2,126.66 909,480.06 80,781,235 202,300 80,983,535 1.123223% 1.051241% 1.123043% 25 MODOC 692.16 NONE 692.16 62,916 0 62,916 1.100134% NONE 1.100134% 26 MONO 710,698.56 45,385.62 756,084.18 56,433,312 3,892,660 60,325,972 1.259360% 1.165928% 1.253331% 30 ORANGE 22,779,854.76 220,800.46 23,000,655.22 2,018,971,609 20,131,113 2,039,102,722 1.128290% 1.096812% 1.127979% 33 RIVERSIDE 15,383,103.40 109,246.44 15,492,349.84 1,120,511,103 9,753,492 1,130,264,595 1.372865% 1.120075% 1.370683% 34 SACRAMENTO 1,314.84 NONE 1,314.84 99,106 0 99,106 1.326701% NONE 1.326701% 36 SAN BERNARDINO 18,901,579.66 250,852.85 19,152,432.51 1,574,125,484 21,307,810 1,595,433,294 1.200767% 1.177281% 1.200453% 37 SAN DIEGO 19,100,180.12 NONE 19,100,180.12 1,529,639,964 0 1,529,639,964 1.248672% NONE 1.248672% 38 SAN FRANCISCO 2,933.00 NONE 2,933.00 252,194 0 252,194 1.162994% NONE 1.162994% 42 SANTA BARBARA 1,491,846.98 16,250.21 1,508,097.19 131,018,718 1,518,279 132,536,997 1.138652% 1.070305% 1.137869% 54 TULARE 4,130,748.02 11,036.56 4,141,784.58 349,737,367 1,054,478 350,791,845 1.181100% 1.046637% 1.180696% 55 TUOLUMNE 10,903.82 NONE 10,903.82 1,028,275 0 1,028,275 1.060399% NONE 1.060399% 56 VENTURA 7,525,072.34 35,942.80 7,561,015.14 585,785,456 2,672,674 588,458,130 1.284612% 1.344825% 1.284886% SUBTOTAL 149,307,011.27 1,456,489.59 150,763,500.86 12,361,997,060 131,538,053 12,493,535,113 1.207790% 1.107276% 1.206732% TAX BILLS NOT PREPARED 14 INYO 0.00 100 100 15 KERN 0.00 1 1 30 ORANGE 0.00 1,000 1,000 54 TULARE 0.00 575 575 56 VENTURA 0.00 1 1 TOTAL $149,307,011.27 $1,456,489.59 $150,763,500.86 $12,361,997,060 $131,539,730 $12,493,536,790 1.207790% 1.107262% 1.206732% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch 08-09.xls Sheet: RATES
Workpaper Southern California Edison / 2015GRC A.13-11-003 377 SOUTHERN CALIFORNIA EDISON COMPANY 2009-2010 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 $4,287,036.92 $144,093.26 $4,431,130.18 $372,537,030 $14,066,665 $386,603,695 1.150768% 1.024360% 1.146169% 13 IMPERIAL 15,892.84 NONE 15,892.84 1,189,584 0 1,189,584 1.336000% NONE 1.336000% 14 INYO 750,752.70 6,399.08 757,151.78 68,194,080 539,443 68,733,523 1.100906% 1.186238% 1.101576% 15 KERN 3,523,608.51 8,059.10 3,531,667.61 258,492,997 709,835 259,202,832 1.363135% 1.135348% 1.362511% 16 KINGS 390,666.98 NONE 390,666.98 32,976,641 0 32,976,641 1.184678% NONE 1.184678% 19 LOS ANGELES 51,273,607.20 469,358.65 51,742,965.85 4,331,989,187 42,058,893 4,374,048,080 1.183604% 1.115956% 1.182954% 20 MADERA 886,698.22 2,143.74 888,841.96 78,198,426 202,300 78,400,726 1.133908% 1.059684% 1.133716% 25 MODOC 540.34 NONE 540.34 47,734 0 47,734 1.131981% NONE 1.131981% 26 MONO 831,564.42 41,385.66 872,950.08 55,742,801 3,892,660 59,635,461 1.491788% 1.063172% 1.463810% 30 ORANGE 22,903,622.64 276,621.70 23,180,244.34 2,024,593,833 24,806,163 2,049,399,996 1.131270% 1.115133% 1.131075% 33 RIVERSIDE 16,227,437.38 146,609.88 16,374,047.26 1,150,272,337 12,153,492 1,162,425,829 1.410747% 1.206319% 1.408610% 34 SACRAMENTO 1,279.76 NONE 1,279.76 97,700 0 97,700 1.309887% NONE 1.309887% 36 SAN BERNARDINO 20,261,800.51 161,761.29 20,423,561.80 1,687,158,521 12,985,979 1,700,144,500 1.200942% 1.245661% 1.201284% 37 SAN DIEGO 18,895,021.68 NONE 18,895,021.68 1,504,496,917 0 1,504,496,917 1.255903% NONE 1.255903% 38 SAN FRANCISCO 2,373.96 NONE 2,373.96 204,829 0 204,829 1.158996% NONE 1.158996% 42 SANTA BARBARA 1,648,731.59 15,422.83 1,664,154.42 141,007,592 1,518,909 142,526,501 1.169250% 1.015389% 1.167611% 54 TULARE 4,189,886.98 187,588.72 4,377,475.70 353,517,296 15,894,098 369,411,394 1.185200% 1.180241% 1.184987% 55 TUOLUMNE 11,241.64 NONE 11,241.64 1,056,645 0 1,056,645 1.063899% NONE 1.063899% 56 VENTURA 8,014,710.18 34,336.50 8,049,046.68 589,951,271 2,672,674 592,623,945 1.358538% 1.284725% 1.358205% SUBTOTAL 154,116,474.45 1,493,780.41 155,610,254.86 12,651,725,421 131,501,111 12,783,226,532 1.218146% 1.135945% 1.217300% TAX BILLS NOT PREPARED 14 INYO 0.00 100 100 56 VENTURA 0.00 0 TOTAL $154,116,474.45 $1,493,780.41 $155,610,254.86 $12,651,725,421 $131,501,211 $12,783,226,632 1.218146% 1.135944% 1.217300% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch 09-10.xls Sheet: Rates
378 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON COMPANY 2010-2011 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 $4,735,355.38 $143,403.60 $4,878,758.98 $375,462,486 $14,026,568 $389,489,054 1.261206% 1.022371% 1.252605% 13 IMPERIAL 16,707.48 NONE 16,707.48 1,234,208 0 1,234,208 1.353701% NONE 1.353701% 14 INYO 715,981.42 6,311.82 722,293.24 71,507,590 539,443 72,047,033 1.001266% 1.170062% 1.002530% 15 KERN 3,872,608.46 504,099.99 4,376,708.45 279,829,532 36,550,663 316,380,195 1.383917% 1.379182% 1.383370% 16 KINGS 443,824.84 NONE 443,824.84 36,954,917 0 36,954,917 1.200990% NONE 1.200990% 19 LOS ANGELES 52,953,007.57 3,641,636.38 56,594,643.95 4,485,085,863 318,064,297 4,803,150,160 1.180646% 1.144937% 1.178282% 20 MADERA 900,711.70 2,147.62 902,859.32 78,334,677 202,300 78,536,977 1.149825% 1.061602% 1.149598% 25 MODOC 579.06 NONE 579.06 51,607 0 51,607 1.122057% NONE 1.122057% 26 MONO 930,066.16 41,375.36 971,441.52 60,262,894 3,892,660 64,155,554 1.543348% 1.062907% 1.514197% 30 ORANGE 24,466,626.28 224,636.90 24,691,263.18 2,114,770,540 20,131,113 2,134,901,653 1.156940% 1.115869% 1.156553% 33 RIVERSIDE 18,243,898.30 114,991.14 18,358,889.44 1,274,725,040 9,753,492 1,284,478,532 1.431203% 1.178974% 1.429287% 34 SACRAMENTO 2,102.50 NONE 2,102.50 157,349 0 157,349 1.336202% NONE 1.336202% 36 SAN BERNARDINO 31,330,487.69 163,038.92 31,493,526.61 2,594,078,013 12,985,979 2,607,063,992 1.207770% 1.255500% 1.208007% 37 SAN DIEGO 28,818,695.26 NONE 28,818,695.26 2,217,581,130 0 2,217,581,130 1.299555% NONE 1.299555% 38 SAN FRANCISCO 2,963.76 NONE 2,963.76 254,619 0 254,619 1.163998% NONE 1.163998% 42 SANTA BARBARA 1,644,076.25 15,836.00 1,659,912.25 140,631,165 1,518,909 142,150,074 1.169070% 1.042590% 1.167718% 54 TULARE 4,824,475.96 194,293.10 5,018,769.06 381,110,355 15,452,525 396,562,880 1.265900% 1.257355% 1.265567% 55 TUOLUMNE 12,324.54 NONE 12,324.54 1,159,084 0 1,159,084 1.063300% NONE 1.063300% 56 VENTURA 8,467,086.08 24,926.50 8,492,012.58 632,841,637 1,692,018 634,533,655 1.337947% 1.473182% 1.338308% SUBTOTAL 182,381,578.69 5,076,697.33 187,458,276.02 14,746,032,706 434,809,967 15,180,842,673 1.236818% 1.167567% 1.234834% TAX BILLS NOT PREPARED 14 INYO 0.00 100 100 56 VENTURA 0.00 0 TOTAL $182,381,578.69 $5,076,697.33 $187,458,276.02 $14,746,032,706 $434,810,067 $15,180,842,773 1.236818% 1.167567% 1.234834% ACTUAL $186,113,907.02 $1,344,369.00 $187,458,276.02 $15,065,700,000 $115,142,813 $15,180,842,813 1.235349% 1.167567% 1.234834% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch 10-11.xls Sheet: Rates
Workpaper Southern California Edison / 2015GRC A.13-11-003 379 SOUTHERN CALIFORNIA EDISON COMPANY 2011-2012 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 $5,605,265.02 $66,476.48 $5,671,741.50 $444,496,829 $6,496,483 $450,993,312 1.261036% 1.023269% 1.257611% 13 IMPERIAL 22,086.68 NONE 22,086.68 1,588,856 0 1,588,856 1.390100% NONE 1.390100% 14 INYO 1,036,901.10 6,417.52 1,043,318.62 94,015,878 539,443 94,555,321 1.102900% 1.189657% 1.103395% 15 KERN 5,218,994.29 486,859.37 5,705,853.66 377,650,798 35,322,663 412,973,461 1.381963% 1.378320% 1.381651% 16 KINGS 572,533.78 NONE 572,533.78 47,550,508 0 47,550,508 1.204054% NONE 1.204054% 19 LOS ANGELES 59,839,348.11 3,554,408.70 63,393,756.81 5,057,394,354 309,310,654 5,366,705,008 1.183205% 1.149139% 1.181242% 20 MADERA 1,011,359.16 2,134.58 1,013,493.74 88,813,100 202,300 89,015,400 1.138750% 1.055156% 1.138560% 25 MODOC 719.12 NONE 719.12 46,113 0 46,113 1.559473% NONE 1.559473% 26 MONO 1,172,270.14 41,382.60 1,213,652.74 73,113,483 3,892,660 77,006,143 1.603357% 1.063093% 1.576047% 30 ORANGE 27,825,487.38 224,361.34 28,049,848.72 2,383,737,804 20,130,113 2,403,867,917 1.167305% 1.114556% 1.166863% 33 RIVERSIDE 23,137,535.04 309,407.26 23,446,942.30 1,592,357,833 23,177,547 1,615,535,380 1.453036% 1.334944% 1.451342% 34 SACRAMENTO 4,050.16 NONE 4,050.16 282,991 0 282,991 1.431197% NONE 1.431197% 36 SAN BERNARDINO 27,757,241.33 8,159,740.68 35,916,982.01 2,326,210,147 641,795,111 2,968,005,258 1.193239% 1.271393% 1.210139% 37 SAN DIEGO 29,326,274.24 NONE 29,326,274.24 2,248,422,140 0 2,248,422,140 1.304305% NONE 1.304305% 38 SAN FRANCISCO 11,870.30 NONE 11,870.30 1,012,998 0 1,012,998 1.171799% NONE 1.171799% 42 SANTA BARBARA 1,820,493.77 15,855.03 1,836,348.80 155,591,325 1,518,909 157,110,234 1.170048% 1.043843% 1.168828% 54 TULARE 6,521,469.92 194,686.24 6,716,156.16 498,354,725 14,995,407 513,350,132 1.308600% 1.298306% 1.308299% 55 TUOLUMNE 14,126.46 NONE 14,126.46 1,332,434 0 1,332,434 1.060200% NONE 1.060200% 56 VENTURA 10,337,716.70 25,087.56 10,362,804.26 747,518,850 1,692,018 749,210,868 1.382937% 1.482701% 1.383163% SUBTOTAL 201,235,742.70 13,086,817.36 214,322,560.06 16,139,491,166 1,059,073,308 17,198,564,474 1.246853% 1.235686% 1.246165% TAX BILLS NOT PREPARED 14 INYO 0.00 100 100 30 Orange 0.00 1,000 1,000 TOTAL $201,235,742.70 $13,086,817.36 $214,322,560.06 $16,139,491,166 $1,059,074,408 $17,198,565,574 1.246853% 1.235684% 1.246165% ACTUAL $212,897,006.06 $1,425,554.00 $214,322,560.06 $17,083,200,000 $115,365,574 $17,198,565,574 1.246236% 1.235684% 1.246165% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch 11-12.xls Sheet: Rates
380 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON COMPANY 2012-2013 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 $5,484,693.36 $66,259.26 $5,550,952.62 $445,510,158 $6,438,029 $451,948,187 1.231104% 1.029185% 1.228228% 13 IMPERIAL 21,612.32 NONE 21,612.32 1,473,133 0 1,473,133 1.467099% NONE 1.467099% 14 INYO 1,061,913.74 6,402.74 1,068,316.48 93,524,592 539,443 94,064,035 1.135438% 1.186917% 1.135733% 15 KERN 5,651,612.42 475,323.85 6,126,936.27 406,082,780 34,247,437 440,330,217 1.391739% 1.387911% 1.391441% 16 KINGS 532,185.68 NONE 532,185.68 44,010,150 0 44,010,150 1.209234% NONE 1.209234% 19 LOS ANGELES 62,433,560.64 3,441,755.27 65,875,315.91 5,401,091,767 305,210,801 5,706,302,568 1.155943% 1.127665% 1.154431% 20 MADERA 1,030,771.40 2,116.28 1,032,887.68 90,459,965 202,300 90,662,265 1.139478% 1.046110% 1.139270% 25 MODOC 882.90 NONE 882.90 62,490 0 62,490 1.412866% NONE 1.412866% 26 MONO 1,517,952.38 42,714.04 1,560,666.42 72,273,260 3,892,660 76,165,920 2.100296% 1.097297% 2.049035% 30 ORANGE 29,523,620.62 20,494.40 29,544,115.02 2,530,323,592 826,183 2,531,149,775 1.166792% 2.480613% 1.167221% 33 RIVERSIDE 23,309,699.86 222,627.78 23,532,327.64 1,596,213,121 15,881,386 1,612,094,507 1.460313% 1.401816% 1.459736% 34 SACRAMENTO 3,306.64 NONE 3,306.64 224,773 0 224,773 1.471102% NONE 1.471102% 36 SAN BERNARDINO 29,925,493.00 7,990,586.74 37,916,079.74 2,488,258,236 622,910,172 3,111,168,408 1.202668% 1.282783% 1.218709% 37 SAN DIEGO 32,836,035.46 NONE 32,836,035.46 2,458,486,413 0 2,458,486,413 1.335620% NONE 1.335620% 38 SAN FRANCISCO 7,265.36 NONE 7,265.36 621,450 0 621,450 1.169098% NONE 1.169098% 42 SANTA BARBARA 3,046,962.68 9,501.42 3,056,464.10 260,047,270 914,760 260,962,030 1.171696% 1.038679% 1.171229% 54 TULARE 7,145,906.66 191,047.70 7,336,954.36 539,069,604 14,538,288 553,607,892 1.325600% 1.314100% 1.325298% 55 TUOLUMNE 14,030.02 NONE 14,030.02 1,326,089 0 1,326,089 1.058000% NONE 1.058000% 56 VENTURA 10,813,001.28 24,699.30 10,837,700.58 790,316,865 1,692,018 792,008,883 1.368186% 1.459754% 1.368381% SUBTOTAL 214,360,506.42 12,493,528.78 226,854,035.20 17,219,375,708 1,007,293,477 18,226,669,185 1.244880% 1.240307% 1.244627% TAX BILLS NOT PREPARED 14 INYO 0.00 100 100 30 Orange 0.00 0 0 TOTAL $214,360,506.42 $12,493,528.78 $226,854,035.20 $17,219,375,708 $1,007,293,577 $18,226,669,285 1.244880% 1.240307% 1.244627% ACTUAL $225,560,810.20 $1,293,225.00 $226,854,035.20 $18,122,402,724 $104,266,561 $18,226,669,285 1.244652% 1.240307% 1.244627% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\California\Edison\Batch 12-13.xls Sheet: Rates
Workpaper Southern California Edison / 2015GRC A.13-11-003 381 SOUTHERN CALIFORNIA EDISON COMPANY PROJECTED NON-TAXABLE PLANT THOUSANDS OF DOLLARS Embedded Software Ret. Unit Material Software 2012 2013 2014 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 2,108 220 523 1,365 2,108 215 567 1,326 2,108 210 611 1,287 Other Production 568 70 131 367 568 35 350 183 568 0 569 (1) Transmission 101,017 10,558 11,145 79,314 101,017 10,258 14,096 76,663 101,017 9,958 17,047 74,012 Distribution 373,104 47,098 33,457 292,549 373,104 45,617 47,869 279,618 373,104 44,136 62,281 266,687 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 $359,444 2013 VINTAGE: Nuclear 10.007542% 69.980580% 37.967570% 57.688676% $0 $0 $0 $0 $0 $0 Hydro 9.628700% 80.883874% 54.982338% 4.999988% 228 5 223 228 10 218 Other Production 23.568303% 92.154695% 54.982338% 0.467141% 111 56 55 111 111 0 Transmission 27.155706% 91.084700% 51.957194% 17.421679% 45,543 1,360 44,183 45,543 2,720 42,823 Distribution 3.384889% 84.863176% 47.318226% 26.285325% 3,948 151 3,797 3,948 302 3,646 General Plant 30.004812% 83.846330% 54.982337% 8.907780% 3,628 365 3,263 3,628 730 2,898 Total $53,458 $0 $1,937 $51,521 $53,458 $0 $3,873 $49,585 2014 VINTAGE: Nuclear 10.007542% 69.980580% 37.967570% 57.688676% $139 $15 $124 Hydro 9.628700% 80.883874% 54.982338% 4.999988% 170 4 166 Other Production 23.568303% 92.154695% 54.982338% 0.467141% 6 3 3 Transmission 27.155706% 91.084700% 51.957194% 17.421679% 23,556 698 22,858 Distribution 3.384889% 84.863176% 47.318226% 26.285325% 5,347 206 5,141 General Plant 30.004812% 83.846330% 54.982337% 8.907780% 2,495 251 2,244 Total $31,713 $0 $1,177 $30,536 2015 VINTAGE: Nuclear 10.007542% 69.980580% 37.967570% 57.688676% Hydro 9.628700% 80.883874% 54.982338% 4.999988% Other Production 23.568303% 92.154695% 54.982338% 0.467141% Transmission 27.155706% 91.084700% 51.957194% 17.421679% Distribution 3.384889% 84.863176% 47.318226% 26.285325% General Plant 30.004812% 83.846330% 54.982337% 8.907780% Total 2016 VINTAGE: Nuclear 10.007542% 69.980580% 37.967570% 57.688676% Hydro 9.628700% 80.883874% 54.982338% 4.999988% Other Production 23.568303% 92.154695% 54.982338% 0.467141% Transmission 27.155706% 91.084700% 51.957194% 17.421679% Distribution 3.384889% 84.863176% 47.318226% 26.285325% General Plant 30.004812% 83.846330% 54.982337% 8.907780% Total 2012 2013 2014 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 2,108 220 523 1,365 2,336 215 572 1,549 2,506 210 625 1,671 Other Production 568 70 131 367 679 35 406 238 685 0 683 2 Transmission 101,017 10,558 11,145 79,314 146,560 10,258 15,456 120,846 170,116 9,958 20,465 139,693 Distribution 373,104 47,098 33,457 292,549 377,052 45,617 48,020 283,415 382,399 44,136 62,789 275,474 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 $439,565 2013-2014 2015-2017 General Buildings $37,768 1.80% $680 $86,537 2.74% $2,371 Computers 96,552 19.35% 18,683 40,430 20.99% 8,488 Furniture & Equipment 12,601 3.34% 421 15,926 4.62% 736 Stores/Lab/Miscellaneous 12,192 8.13% 991 12,227 6.54% 800 Telecommunications 214,563 7.57% 16,242 82,490 9.77% 8,057 General Other 10,532 15.22% 1,603 4,608 11.42% 526 $384,208 10.05% $38,620 $242,218 8.66% $20,978 exp_pt_property_tax.xlsb Non-Taxable Property
382 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 10.007542% 69.980580% 37.967570% 57.688676% Hydro 9.628700% 80.883874% 54.982338% 4.999988% Other Production 23.568303% 92.154695% 54.982338% 0.467141% Transmission 27.155706% 91.084700% 51.957194% 17.421679% Distribution 3.384889% 84.863176% 47.318226% 26.285325% General Plant 30.004812% 83.846330% 54.982337% 8.907780% Total 2014 VINTAGE: Nuclear 10.007542% 69.980580% 37.967570% 57.688676% Hydro 9.628700% 80.883874% 54.982338% 4.999988% Other Production 23.568303% 92.154695% 54.982338% 0.467141% Transmission 27.155706% 91.084700% 51.957194% 17.421679% Distribution 3.384889% 84.863176% 47.318226% 26.285325% General Plant 30.004812% 83.846330% 54.982337% 8.907780% Total 2015 VINTAGE: Nuclear 10.007542% 69.980580% 37.967570% 57.688676% Hydro 9.628700% 80.883874% 54.982338% 4.999988% Other Production 23.568303% 92.154695% 54.982338% 0.467141% Transmission 27.155706% 91.084700% 51.957194% 17.421679% Distribution 3.384889% 84.863176% 47.318226% 26.285325% General Plant 30.004812% 83.846330% 54.982337% 8.907780% Total 2016 VINTAGE: Nuclear 10.007542% 69.980580% 37.967570% 57.688676% Hydro 9.628700% 80.883874% 54.982338% 4.999988% Other Production 23.568303% 92.154695% 54.982338% 0.467141% Transmission 27.155706% 91.084700% 51.957194% 17.421679% Distribution 3.384889% 84.863176% 47.318226% 26.285325% General Plant 30.004812% 83.846330% 54.982337% 8.907780% Total TOTAL Nuclear Hydro Other Production Transmission Distribution General Plant Total 2013-2014 General Buildings $37,768 1.80% $680 Computers 96,552 19.35% 18,683 Furniture & Equipment 12,601 3.34% 421 Stores/Lab/Miscellaneous 12,192 8.13% 991 Telecommunications 214,563 7.57% 16,242 General Other 10,532 15.22% 1,603 $384,208 10.05% $38,620 2015 2016 Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant $77,224 $774 $70,073 $6,377 $77,224 $615 $71,541 $5,068 2,108 204 668 1,236 2,108 198 725 1,185 568 0 569 (1) 568 0 569 (1) 101,017 9,642 20,259 71,116 101,017 9,326 23,471 68,220 373,104 42,615 78,455 252,034 373,104 41,094 94,629 237,381 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 $0 228 16 212 228 22 206 111 111 0 111 111 0 45,543 4,239 41,304 45,543 5,758 39,785 3,948 470 3,478 3,948 638 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 $94 170 8 162 170 12 158 6 6 0 6 6 0 23,556 1,472 22,084 23,556 2,246 21,310 5,347 437 4,910 5,347 668 4,679 2,495 467 2,028 2,495 683 1,812 $31,713 $0 $2,420 $29,293 $31,713 $0 $3,660 $28,053 $328 $44 $284 $328 $80 $248 148 4 144 148 7 141 10 5 5 10 10 0 28,671 980 27,691 28,671 1,960 26,711 5,659 250 5,409 5,659 500 5,159 2,528 219 2,309 2,528 438 2,090 $37,344 $0 $1,502 $35,842 $37,344 $0 $2,995 $34,349 $146 $19 $127 90 2 88 1 1 0 11,144 381 10,763 6,765 299 6,466 2,315 200 2,115 $20,461 $0 $902 $19,559 2015 2016 Plant DFIT Reserve Net Plant Plant DFIT Reserve Net Plant $77,691 $774 $70,147 $6,770 $77,837 $615 $71,685 $5,537 2,654 204 696 1,754 2,744 198 768 1,778 695 0 691 4 696 0 697 (1) 198,787 9,642 26,950 162,195 209,931 9,326 33,816 166,789 388,058 42,615 79,612 265,831 394,823 41,094 96,734 256,995 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 383 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 2,070,620 521,776 220,223 1,328,621 OTHER PRODUCTION 621,365 132,489 69,511 419,365 TRANSMISSION 85,147,543 10,895,279 10,557,733 63,694,531 DISTRIBUTION 364,470,649 33,228,675 47,098,418 284,143,556 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 101 106 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 15,869,350 101,016,893 DISTRIBUTION 364,470,649 8,633,693 373,104,342 GENERAL 25,192,244 2,148,391 27,340,635 TOTAL $551,466,482 $29,895,314 $581,361,796 RESERVE 101 106 TOTAL NUCLEAR $65,574,079 $636,481 $66,210,560 HYDRO 521,776 1,128 522,904 OTHER PRODUCTION 132,489 (1,131) 131,358 TRANSMISSION 10,895,279 249,926 11,145,205 DISTRIBUTION 33,228,675 227,785 33,456,460 GENERAL 10,256,044 118,084 10,374,128 TOTAL $120,608,342 $1,232,273 $121,840,615 DFIT 101 106 TOTAL NUCLEAR $1,192,948 $0 $1,192,948 HYDRO 220,223 0 220,223 OTHER PRODUCTION 69,511 0 69,511 TRANSMISSION 10,557,733 0 10,557,733 DISTRIBUTION 47,098,418 0 47,098,418 GENERAL 2,123,738 0 2,123,738 TOTAL $61,262,571 $0 $61,262,571 NET PLANT 101 106 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 8,405,908 292,549,464 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
384 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 101.200 Nuclear Produc 1251020 321 NUC STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE $11,963,390 $11,131,590 $831,800 54.982% $457,343 60.00% 274,406 $39,017 $235,389 $11,963,390.17 $5,459,249.92 $28,187.56 $54,925.30 $0.00 $16,288,599.51 101.200 Nuclear Produc 1251020 321 NUC STR&IMP ELE 046 INTRUSION ALARM SYSTEM 241,349 200,255 41,094 54.982% 22,594 50.00% 11,297 1,606 9,691 241,349.21 27,713.27 0.00 0.00 0.00 223,249.77 101.200 Nuclear Produc 1251021 321 NUC STR&IMP ELE 046 INTRUSION ALARM SYSTEM 318,199 271,034 47,165 54.982% 25,932 60.00% 15,559 2,212 13,347 318,198.61 36,537.62 0.00 0.00 0.00 302,156.37 101.200 Nuclear Produc 1251020 321 NUC STR&IMP ELE 047 SECURITY MONITORING SYSTEM 286,052 74,695 211,357 54.982% 116,209 50.00% 58,105 8,262 49,843 286,051.59 32,857.22 5,647.98 2,296.27 0.00 85,349.09 101.200 Nuclear Produc 1251021 321 NUC STR&IMP ELE 047 SECURITY MONITORING SYSTEM 4,589,434 1,261,937 3,327,497 54.982% 1,829,536 60.00% 1,097,722 156,082 941,640 4,589,433.62 527,163.82 90,616.59 36,841.48 0.00 1,441,935.08 101.200 Nuclear Produc 1251020 321 NUC STR&IMP ELE 135 GATES, AUTOMATED 1,853,257 887,093 966,164 54.982% 531,220 40.00% 212,488 30,213 182,275 1,853,256.96 132,938.93 0.00 0.00 0.00 950,726.90 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 173,778,035 163,087,448 10,690,587 25.553% 2,731,765 60.00% 1,639,059 233,053 1,406,006 173,792,488.77 66,999,574.90 238,935.68 249,105.21 (20,067.12) 226,399,218.98 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 171 REFUELING MACHINE 8,111,341 7,317,137 794,204 54.982% 436,672 20.00% 87,334 12,418 74,916 8,111,341.39 2,823,097.21 0.00 0.00 0.00 9,863,817.38 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 172 HANDLING MACHINE, SPENT FUEL 1,572,654 1,525,926 46,728 54.982% 25,692 20.00% 5,138 731 4,407 1,572,653.80 792,837.07 0.00 0.00 0.00 2,295,205.18 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 175 FUEL TRANSFER CARRIAGE 357,439 350,420 7,019 54.982% 3,859 20.00% 772 110 662 357,438.77 193,980.32 0.00 0.00 0.00 540,590.90 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 180 UPENDING MACHINE 827,000 811,051 15,949 54.982% 8,769 20.00% 1,754 249 1,505 827,000.00 462,000.00 0.00 0.00 0.00 1,264,140.63 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 190 REMOTE VIEWING SYSTEM 945,455 848,387 97,068 54.982% 53,370 60.00% 32,022 4,553 27,469 945,454.95 222,102.04 0.00 0.00 0.00 1,047,685.96 101.200 Nuclear Produc 1251020 323 NUC TURBOGEN UNITS ELE 005 CONTROL AND/OR MONITORING SYSTE 12,223,288 11,547,326 675,962 54.982% 371,660 60.00% 222,996 31,707 191,289 12,223,288.10 6,651,837.54 12,671.84 (57.85) 0.00 17,843,225.39 101.200 Nuclear Produc 1251020 324 NUC ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 4,035 3,940 95 54.982% 52 40.00% 21 3 18 4,035.17 1,514.24 0.26 0.00 0.00 5,419.27 101.200 Nuclear Produc 1251020 324 NUC ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 12,925,479 12,179,706 745,773 54.982% 410,043 60.00% 246,026 34,982 211,044 12,925,478.87 4,850,417.49 829.33 0.00 0.00 16,751,046.72 101.200 Nuclear Produc 1251020 324 NUC ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 37,973,501 27,330,429 10,643,072 23.306% 2,480,441 60.00% 1,488,265 211,612 1,276,653 37,976,119.92 33,349,530.18 1,190,588.91 (6,034.86) (5,000.00) 52,180,115.13 101.200 Nuclear Produc 1251020 325 NUC MISC PWR PLT EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 27,267,273 17,336,777 9,930,496 54.982% 5,460,019 60.00% 3,276,011 465,807 2,810,204 27,267,273.26 6,150,794.01 763,059.38 1,489,116.82 0.00 22,679,461.22 101.200 Nuclear Produc 1251020 325 NUC MISC PWR PLT EQ ELE 270 NUCLEAR SIMULATOR COMPUTER COMP 14,850,667 15,351,461 (500,794) 54.982% (275,348) 70.00% (192,744) (27,406) (165,338) 14,850,667.48 5,434,885.50 122,371.45 (362.13) 0.00 21,095,744.98 101.200 Nuclear Produc 1251020 325 NUC MISC PWR PLT EQ ELE 755 PLANT SECURITY SYSTEM 1,854,863 1,882,473 (27,610) 54.982% (15,181) 50.00% (7,591) (1,079) (6,512) 1,808,967.03 494,788.19 346.17 18.53 58,458.48 2,458,580.02 101.200 Nuclear Produc 1251020 325 NUC MISC PWR PLT EQ ELE 755 PLANT SECURITY SYSTEM 32,941,766 33,180,199 (238,433) 54.982% (131,096) 60.00% (78,658) (11,184) (67,474) 32,126,671.00 8,787,278.73 6,147.84 329.08 1,038,203.72 43,334,576.65 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 739,844 231,856 507,988 54.982% 279,304 5.00% 13,965 1,986 11,979 739,843.92 118,521.39 1,553.92 3,444.57 0.00 270,565.52 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 025 TANKS, 5,000 GALLONS AND LARGER 481,580 91,379 390,201 54.982% 214,542 5.00% 10,727 1,525 9,202 481,580.22 351,158.24 11,683.69 11,030.03 0.00 162,321.15 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 047 SECURITY MONITORING SYSTEM 1,959,928 172,196 1,787,732 54.982% 982,937 5.00% 49,147 6,988 42,159 1,959,927.75 95,076.26 46,413.51 92,353.32 0.00 192,740.67 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 3,049,323 723,112 2,326,211 54.982% 1,279,005 5.00% 63,950 9,093 54,857 3,049,323.06 262,921.31 30,900.89 67,152.56 0.00 808,713.24 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 065 EARTHQUAKE RECORDING DEVICE 45,818 24,970 20,848 54.982% 11,463 5.00% 573 81 492 45,818.44 17,474.81 0.00 0.00 0.00 34,493.85 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 070 ELEVATOR SYSTEM 903,913 483,532 420,381 54.982% 231,135 5.00% 11,557 1,643 9,914 903,913.41 321,688.00 0.00 0.00 0.00 655,612.87 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 075 POWER/LIGHTING SYSTEM INSIDE 2,287,316 653,102 1,634,214 54.982% 898,529 5.00% 44,926 6,388 38,538 2,287,315.64 437,565.38 19,206.10 42,322.49 0.00 795,608.76 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 085 FIRE PROTECTION SYSTEM INSIDE 346,561 29,773 316,788 54.982% 174,177 5.00% 8,709 1,238 7,471 346,561.16 20,569.69 7,173.81 16,314.08 0.00 33,558.08 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 090 CRANE/HOIST NON PORTABLE 4,786,896 2,046,125 2,740,771 54.982% 1,506,940 5.00% 75,347 10,713 64,634 4,786,895.82 1,108,922.49 15,513.76 35,492.46 0.00 2,541,927.99 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 135 GATES, AUTOMATED 603,372 126,106 477,266 54.982% 262,412 5.00% 13,121 1,866 11,255 603,371.67 32,900.59 1,280.96 3,082.37 0.00 133,893.73 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 160 YARD LIGHTING SYSTEM 18,824 5,530 13,294 54.982% 7,309 5.00% 365 52 313 18,823.75 3,418.06 0.00 0.00 0.00 6,534.24 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 005 CONTROL AND/OR MONITORING SYSTE 2,185,804 609,182 1,576,622 54.982% 866,864 5.00% 43,343 6,163 37,180 2,185,804.39 373,074.59 4,871.94 10,816.28 0.00 717,529.62 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 015 PUMPS, 20 HORSEPOWER AND LARGER 15,524 2,636 12,888 54.982% 7,086 5.00% 354 50 304 15,523.60 832.03 0.00 0.00 0.00 2,776.77 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 020 MOTORS, 20 HORSEPOWER AND LARGE 242,275 29,842 212,433 54.982% 116,801 5.00% 5,840 830 5,010 242,274.80 35,116.92 5,684.61 9,011.04 0.00 35,977.05 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 065 EARTHQUAKE RECORDING DEVICE 220,466 76,805 143,661 54.982% 78,988 5.00% 3,949 561 3,388 220,466.13 21,334.65 0.00 0.00 0.00 84,237.36 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 240 GAUGING STATION 800,812 241,490 559,322 54.982% 307,528 5.00% 15,376 2,186 13,190 800,811.54 87,227.42 10,695.90 15,270.55 0.00 275,624.33 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 241 WATERFLOW MEASURING SYSTEM (AVM 2,857,164 513,464 2,343,700 54.982% 1,288,621 5.00% 64,431 9,161 55,270 2,857,164.29 642,663.35 31,501.52 36,733.53 0.00 641,220.15 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 360 LIGHTING SYSTEM 92,806 72,544 20,262 54.982% 11,141 5.00% 557 79 478 92,806.08 12,146.47 11.33 13.30 0.00 82,057.83 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 375 VALVES, MOTOR/POWER OPERATED 6,168,641 1,118,502 5,050,139 54.982% 2,776,684 5.00% 138,834 19,740 119,094 6,168,640.68 783,460.90 87,787.08 150,556.62 0.00 1,303,776.55 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 380 DAM PERFORMANCE TESTING EQUIPME 1,334,103 483,407 850,696 54.982% 467,733 5.00% 23,387 3,325 20,062 1,334,103.03 527,995.61 0.00 0.00 0.00 674,724.23 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 005 CONTROL AND/OR MONITORING SYSTE 1,975,397 656,051 1,319,346 54.982% 725,407 5.00% 36,270 5,157 31,113 1,975,397.23 385,012.74 0.00 0.00 0.00 783,918.38 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 015 PUMPS, 20 HORSEPOWER AND LARGER 182,257 46,288 135,969 54.982% 74,759 5.00% 3,738 531 3,207 182,257.41 35,926.01 1,214.09 (8.21) 0.00 55,718.34 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 020 MOTORS, 20 HORSEPOWER AND LARGE 1,472,380 661,734 810,646 54.982% 445,712 5.00% 22,286 3,169 19,117 1,472,380.00 528,932.00 1,214.09 (8.21) 0.00 899,994.67 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 030 HEAT EXCHANGER, SHELL AND TUBE 756,979 268,168 488,811 54.982% 268,760 5.00% 13,438 1,911 11,527 756,979.15 96,424.78 0.00 0.00 0.00 302,327.61 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 218 WATERFLOW MEASURING SYSTEM (AVM 1,165,447 499,585 665,862 54.982% 366,106 5.00% 18,305 2,603 15,702 1,165,447.20 170,940.15 0.00 0.00 0.00 572,861.06 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 370 FIRE PROTECTION EQUIPMENT GEN 600,289 98,249 502,040 54.982% 276,033 5.00% 13,802 1,962 11,840 600,289.03 22,615.17 430.96 966.87 0.00 102,178.87 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 3,677,328 521,520 3,155,808 54.982% 1,735,137 5.00% 86,757 12,336 74,421 3,677,328.30 618,640.44 30,959.08 66,257.16 0.00 623,042.78 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 12,557,119 2,372,673 10,184,446 54.982% 5,599,646 5.00% 279,982 39,810 240,172 12,557,119.19 2,851,451.07 546,073.63 918,437.45 0.00 3,188,175.67 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 110 INSTRUMENT TRANSFORMER 176,172 15,925 160,247 54.982% 88,108 5.00% 4,405 626 3,779 176,171.88 146,260.16 4,543.88 3,209.87 0.00 29,846.14 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 157,086 34,784 122,302 54.982% 67,244 5.00% 3,362 478 2,884 157,086.25 47,067.73 0.00 0.00 0.00 45,206.08 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 214 SUPERVISORY CONTROL UNIT (EXIST 4,611,062 1,869,589 2,741,473 54.982% 1,507,326 5.00% 75,366 10,716 64,650 4,611,062.05 988,290.65 221.45 166.50 0.00 2,270,456.43 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 318 RELAYS AND METERS PROTECTIVE 3,163,990 472,006 2,691,984 54.982% 1,480,116 5.00% 74,006 10,523 63,483 3,163,989.72 1,186,127.68 70,234.30 124,434.85 0.00 677,994.04 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 410 SWITCH GEAR OR MOTOR CONTROL CE 9,505,831 1,772,879 7,732,952 54.982% 4,251,758 5.00% 212,588 30,227 182,361 9,505,830.50 1,414,519.74 13,109.64 27,112.76 0.00 2,044,194.68 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 425 STATION POWER AND LIGHTING SYST 1,958,529 556,537 1,401,992 54.982% 770,848 5.00% 38,542 5,480 33,062 1,958,529.05 1,016,065.78 7,379.23 (122.04) 0.00 847,325.74 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 515 INVERTER UPS(UNITERRUPTABLE P 519,425 45,195 474,230 54.982% 260,743 5.00% 13,037 1,854 11,183 519,425.01 71,012.22 12,655.55 28,533.23 0.00 54,957.41 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 600 ANNUNCIATION SYSTEM 435,461 88,244 347,217 54.982% 190,908 5.00% 9,545 1,357 8,188 435,460.55 91,529.94 0.00 0.00 0.00 106,792.60 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 715 FIRE PROTECTION SYSTEM SWITCH 5,021 1,764 3,257 54.982% 1,791 5.00% 90 13 77 5,021.00 0.00 0.00 0.00 0.00 1,763.62 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 211,282 83,262 128,020 54.982% 70,388 5.00% 3,519 500 3,019 211,282.18 15,370.06 0.00 0.00 0.00 89,319.45 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 015 PUMPS, 20 HORSEPOWER AND LARGER 279,590 137,974 141,616 54.982% 77,864 5.00% 3,893 554 3,339 279,590.43 78,827.81 0.00 0.00 0.00 176,873.89 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 020 MOTORS, 20 HORSEPOWER AND LARGE 135,375 74,290 61,085 54.982% 33,586 5.00% 1,679 239 1,440 135,375.00 48,530.00 0.00 0.00 0.00 100,922.29 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 065 EARTHQUAKE RECORDING DEVICE 12,401.00 6,805.00 5,596 54.982% 3,077 5.00% 154 22 132 12,401.00 4,444.00 0.00 0.00 0.00 9,244.10 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 145 WEATHER STATION 766,347 7,980 758,367 54.982% 416,968 5.00% 20,848 2,964 17,884 766,347.28 29,561.89 12,370.81 28,020.15 0.00 8,708.14 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 593 STORES AND TEST EQUIPMENT 2,169 1,452 717 54.982% 394 5.00% 20 3 17 2,169.44 0.00 0.00 0.00 0.00 1,452.26 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 595 LABORATORY EQUIPMENT 1,741,331 895,016 846,315 54.982% 465,324 5.00% 23,266 3,308 19,958 1,741,331.47 4,448.02 0.00 0.00 0.00 897,301.93 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 715 FIRE PROTECTION SYSTEM GENERA 110,352 56,238 54,114 54.982% 29,753 5.00% 1,488 212 1,276 110,352.03 29,714.14 0.00 0.00 0.00 71,381.21 101.400 Other Producti 1251030 343 OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 45,399,957 9,626,888 35,773,069 54.982% 19,668,870 0.44% 87,187 12,397 74,790 45,399,957.19 3,112,832.94 869,933.67 29,686.46 0.00 10,477,713.00 101.400 Other Producti 1251030 343 OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 45,436,860 9,629,754 35,807,106 54.982% 19,687,584 0.49% 95,720 13,610 82,110 45,436,859.91 3,115,363.16 870,640.78 29,710.59 0.00 10,480,833.23 101.400 Other Producti 1251030 343 OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 45,156,164 9,611,598 35,544,566 54.982% 19,543,233 0.51% 100,377 14,272 86,105 45,156,163.73 3,096,117.32 865,262.21 29,527.04 0.00 10,461,071.81 101.400 Other Producti 1251030 343 OPR PRIME MOVERS ELE 123 EXPANDER TURBINE (PEAKER) 48,249,122 9,811,322 38,437,800 54.982% 21,134,001 0.52% 109,577 15,580 93,997 48,249,121.56 3,308,184.95 924,528.08 31,549.49 0.00 10,678,447.43 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 005 CONTROL AND/OR MONITORING SYSTE 466,291 191,687 274,604 54.982% 150,984 1.00% 1,510 215 1,295 466,291.47 155,272.26 3,031.21 996.51 0.00 257,174.03 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 350,263 81,033 269,230 54.982% 148,029 1.00% 1,480 210 1,270 350,263.20 50,969.21 2,517.21 25.14 0.00 93,413.35 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 1,385,679 321,017 1,064,662 54.982% 585,376 10.00% 58,538 8,323 50,215 1,385,678.67 201,639.64 9,958.34 99.45 0.00 370,060.59 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 367,936 79,057 288,879 54.982% 158,832 1.00% 1,588 226 1,362 367,936.35 103,798.04 17,804.82 1,346.70 0.00 105,475.07 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 320 SWITCH, DISCONNECT, HIGH VOLTAG 51,832,422 10,837,679 40,994,743 54.982% 22,539,868 0.10% 22,540 3,205 19,335 51,832,422.39 3,039,213.12 412,091.09 20,663.33 0.00 11,563,634.77 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 745 TELEVISION SYSTEM 2,361,666 477,575 1,884,091 54.982% 1,035,917 1.00% 10,359 1,473 8,886 2,361,665.60 169,447.83 43,910.95 1,209.94 0.00 520,965.11 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 133,228 15,580 117,648 54.982% 64,686 50.00% 32,343 4,599 27,744 133,228.33 43,257.90 2,259.31 1,523.96 0.00 21,081.67 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 046 INTRUSION ALARM SYSTEM 1,140,447 587,407 553,040 54.982% 304,074 50.00% 152,037 21,618 130,419 1,140,446.79 148,094.97 3,023.70 1,625.30 0.00 666,080.31 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 047 SECURITY MONITORING SYSTEM 14,028,570 1,770,556 12,258,014 65.881% 8,075,743 50.00% 4,037,872 574,134 3,463,738 14,028,569.51 6,801,878.73 375,238.20 406,304.08 0.00 2,727,664.63 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 5,150,418 1,280,275 3,870,143 54.982% 2,127,895 1.00% 21,279 3,026 18,253 5,191,283.80 778,290.48 43,385.07 42,854.17 (47,671.92) 1,481,729.04 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 065 EARTHQUAKE RECORDING DEVICE 11,927 8,576 3,351 54.982% 1,842 50.00% 921 131 790 11,927.49 1,618.69 0.00 0.00 0.00 9,739.61 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 070 ELEVATOR SYSTEM 86,706 47,808 38,898 54.982% 21,387 5.00% 1,069 152 917 86,705.65 5,567.08 0.00 0.00 0.00 50,877.44 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 076 POWER/LIGHTING SYSTEM AUXILIA 1,180,666 377,294 803,372 54.982% 441,713 5.00% 22,086 3,140 18,946 1,180,665.55 229,729.24 1,605.22 558.60 0.00 451,397.27 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 23,731,313 5,690,529 18,040,784 41.750% 7,531,966 50.00% 3,765,983 535,475 3,230,508 24,267,223.20 3,276,493.31 23,534.53 11,529.73 (609,041.98) 6,324,253.62 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 065 EARTHQUAKE RECORDING DEVICE 74,957 26,483 48,474 54.982% 26,652 50.00% 13,326 1,895 11,431 74,957.19 12,063.44 0.00 0.00 0.00 30,745.53 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 080 SYNCHRONOUS CONDENSER (LEGACY N 3,285,257 1,783,752 1,501,505 54.982% 825,563 5.00% 41,278 5,869 35,409 3,285,257.12 322,197.00 0.00 0.00 0.00 1,958,690.82 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 091 CIRCUIT BREAKER MONITORING DEVI 1,956,440 130,912 1,825,528 54.982% 1,003,718 75.00% 752,789 107,037 645,752 1,956,439.78 637,774.90 75,429.15 102,412.96 0.00 185,487.92 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101
Workpaper Southern California Edison / 2015GRC A.13-11-003 385 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 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 095 SATELLITE TIME CONTROLLER (GPS 708,633 41,562 667,071 54.982% 366,771 90.00% 330,094 46,935 283,159 708,632.96 581,888.98 31,654.23 23,616.57 0.00 78,931.77 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 096 SUBSTATION CONTROL WORKSTATION 5,243,275 331,805 4,911,470 54.982% 2,700,441 90.00% 2,430,397 345,572 2,084,825 5,243,275.16 2,266,893.45 117,687.69 115,474.15 0.00 490,013.66 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 098 ULTRA SMALL ANTENNA TERMINAL SA 864,732 33,376 831,356 54.982% 457,099 90.00% 411,389 58,494 352,895 864,732.45 72,832.73 23,705.85 31,553.49 0.00 38,319.92 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 9,050,559 1,263,673 7,786,886 54.982% 4,281,412 50.00% 2,140,706 304,381 1,836,325 9,116,419.70 1,688,402.55 130,825.95 151,085.79 (80,094.74) 1,525,686.01 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 165 TEMPERATURE AND HUMIDITY MONITO 214,592 15,092 199,500 54.982% 109,690 50.00% 54,845 7,798 47,047 214,591.54 53,367.63 3,015.10 3,601.18 0.00 19,310.11 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 213 DISPATCH BOARD 2,354,932 519,872 1,835,060 54.982% 1,008,959 50.00% 504,480 71,731 432,749 2,354,931.76 350,874.95 0.00 0.00 0.00 597,330.21 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 214 SUPERVISORY CONTROL UNIT (EXIST 22,266,747 4,434,755 17,831,992 55.286% 9,858,679 75.00% 7,394,009 1,051,335 6,342,674 22,266,746.94 6,326,033.91 247.64 637.38 0.00 5,694,855.54 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 215 TELEVISION SYSTEM 219,499 23,111 196,388 54.982% 107,979 10.00% 10,798 1,535 9,263 219,498.51 11,564.14 0.00 0.00 0.00 24,328.85 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 270 TRAINING SIMULATOR 3,976,594 698,023 3,278,571 54.982% 1,802,635 90.00% 1,622,372 230,681 1,391,691 3,976,593.98 811,308.24 0.00 0.00 0.00 840,434.27 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 275 AUXILIARY GENERATOR SYSTEM 1,958,211 355,189 1,603,022 54.982% 881,379 5.00% 44,069 6,266 37,803 1,958,211.30 213,693.19 0.00 0.00 0.00 393,949.67 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 300 TRANSFORMER, POWER 173,175,757 42,927,204 130,248,553 54.982% 71,613,699 0.50% 358,068 50,913 307,155 175,695,197.08 29,726,775.39 48,344.90 106,639.31 (2,947,939.24) 49,507,882.04 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 314 GAS INSULATED SWITCHGEAR (GIS) 10,074,234 2,262,584 7,811,650 54.982% 4,295,028 0.50% 21,475 3,053 18,422 10,074,234.04 2,651,359.40 0.00 0.00 0.00 2,858,055.34 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 318 RELAYS AND METERS PROTECTIVE 28,117,262 6,716,952 21,400,310 33.573% 7,184,819 50.00% 3,592,410 510,795 3,081,615 28,763,722.93 5,598,270.75 9,294.72 16,550.04 (772,862.72) 7,849,824.36 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 319 ALARMS STATION CONTROL ROOM 3,134,733 568,957 2,565,776 54.982% 1,410,724 50.00% 705,362 100,294 605,068 3,137,485.40 900,599.32 30,203.22 40,259.21 (3,603.94) 744,397.84 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 362 CARRIER TERMINAL 15,556,936 3,627,005 11,929,931 54.982% 6,559,355 10.00% 655,936 93,266 562,670 16,484,463.50 3,987,142.85 0.00 0.00 (1,151,871.73) 4,250,837.15 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 603 TRANSFORMER, POWER/ISO 88,482,510 8,025,465 80,457,045 54.982% 44,237,164 1.00% 442,372 62,900 379,472 95,399,194.94 26,144,448.08 1,655,918.74 1,275,482.89 (9,024,758.71) 9,712,264.16 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 606 CONTROL AND/OR MONITORING SYSTE 3,302,308 302,934 2,999,374 54.982% 1,649,126 50.00% 824,563 117,242 707,321 3,374,863.22 495,045.49 21,510.58 4,758.16 (83,763.25) 342,209.21 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 612 METERING UNIT/ISO 361,632 57,954 303,678 54.982% 166,969 50.00% 83,485 11,871 71,614 402,078.09 503,474.18 16,179.98 968.74 (92,816.73) 119,616.75 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 614 GAS INSULATED SWITCHGEAR (GIS)/ 163,875,278 18,041,374 145,833,904 54.982% 80,182,890 0.50% 400,914 57,005 343,909 163,875,277.69 11,739,520.49 440,448.63 14,056.39 0.00 19,383,840.10 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 618 RELAYS AND METERS/ISO 36,860,414 3,124,613 33,735,801 57.588% 19,427,823 75.00% 14,570,867 2,071,793 12,499,074 37,448,437.76 13,256,970.50 1,286,843.44 503,045.32 (824,292.76) 4,311,311.71 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 619 ALARMS STATION CONTROL ROOM/I 2,922,141 223,298 2,698,843 54.982% 1,483,887 50.00% 741,944 105,495 636,449 2,923,127.86 1,070,410.79 85,133.38 62,488.92 (1,398.05) 316,236.81 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 624 SUPERVISORY CONTROL UNIT/ISO 647,592 85,455 562,137 54.982% 309,076 90.00% 278,168 39,552 238,616 833,743.30 228,032.17 3,316.65 3,792.60 (238,652.07) 85,095.32 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 629 FAULT RECORDER/ISO 3,345,450 328,559 3,016,891 54.982% 1,658,757 50.00% 829,379 117,927 711,452 3,345,450.36 315,222.31 35,166.05 49,017.38 0.00 367,785.01 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 650 SERIES CAPACITORS / ISO 27,342,734 3,882,454 23,460,280 54.982% 12,899,010 10.00% 1,289,901 183,408 1,106,493 27,342,733.78 11,120,024.16 151,098.28 0.00 0.00 5,482,864.64 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 662 CARRIER TERMINAL/ISO 3,468,391 412,382 3,056,009 54.982% 1,680,265 10.00% 168,027 23,891 144,136 3,689,757.86 1,173,429.73 28,749.32 14,162.97 (294,341.56) 515,428.13 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 803 TRANSFORMER, POWER/NON ISO 203,170,707 14,686,521 188,484,186 47.965% 90,405,637 10.00% 9,040,564 1,285,454 7,755,110 203,170,706.75 38,655,041.69 3,583,637.30 4,055,105.28 0.00 18,032,941.87 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 806 CONTROL AND/OR MONITORING SYSTE 766,518 76,457 690,061 54.982% 379,412 50.00% 189,706 26,974 162,732 782,143.13 307,640.62 11,471.59 1,257.97 (22,025.35) 105,620.64 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 814 GAS INSULATED SWITCHGEAR (GIS)/ 22,149,759 1,907,373 20,242,386 54.982% 11,129,737 0.50% 55,649 7,913 47,736 22,149,759.25 948,866.46 82,192.94 2,861.45 0.00 1,996,406.59 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 818 RELAYS AND METERS/NON ISO 43,474,714 3,725,422 39,749,292 40.091% 15,935,745 75.00% 11,951,809 1,699,396 10,252,413 44,334,151.67 10,836,481.12 854,472.69 904,299.37 (1,103,601.97) 4,691,071.28 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 819 ALARMS STATION CONTROL ROOM/N 2,816,367 180,805 2,635,562 54.982% 1,449,094 50.00% 724,547 103,021 621,526 2,818,467.56 369,411.28 77,058.17 104,207.34 (2,511.12) 215,969.62 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 824 SUPERVISORY CONTROL UNIT/NON IS 8,860,580 942,675 7,917,905 42.743% 3,384,364 90.00% 3,045,928 433,092 2,612,836 9,037,138.24 1,461,082.81 129,982.70 8,190.10 (207,802.50) 1,087,818.68 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 829 FAULT RECORDER/NON ISO 1,227,802 103,825 1,123,977 54.982% 617,989 50.00% 308,995 43,935 265,060 1,227,801.75 406,619.87 29,337.22 21,311.61 0.00 142,492.13 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 862 CARRIER TERMINAL/NON ISO 1,418,373 153,641 1,264,732 54.982% 695,379 10.00% 69,538 9,887 59,651 1,519,898.06 153,872.49 7,983.54 15,344.18 (113,361.92) 160,093.77 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 875 AUXILIARY GENERATOR SYSTEM/NON 1,989,870 179,586 1,810,284 54.982% 995,336 5.00% 49,767 7,076 42,691 1,989,870.19 246,943.07 37,283.14 72,453.76 0.00 211,775.91 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 880 SYNCHRONOUS CONDENSER/NON ISO 583,718 84,934 498,784 54.982% 274,243 5.00% 13,712 1,950 11,762 583,718.00 131,618.30 0.00 0.00 0.00 104,084.57 101.500 Transmission P 1251035 356 TRN OH CON&DEV ELE 440 SWITCH, DISCONNECT, GANG OPERAT 13,190,717 7,331,309 5,859,408 54.982% 3,221,639 1.00% 32,216 4,581 27,635 15,222,885.49 2,546,972.52 98,171.35 50,225.59 (2,391,984.99) 7,477,418.75 101.500 Transmission P 1251035 356 TRN OH CON&DEV ELE 441 SWITCH, STORED ENERGY OPERATOR 1,492,373 350,475 1,141,898 54.982% 627,842 1.00% 6,278 893 5,385 1,506,482.01 205,350.84 29,713.72 10,050.24 (16,404.82) 403,683.09 101.500 Transmission P 1251035 358 TRN UG CON&DEV ELE 117 STRUCTURE, PUMP HOUSE BELOW 2 0 0 0 54.982% 0 5.00% 0 0 0 0.00 0.00 0.00 0.00 0.00 101.500 Transmission P 1251035 358 TRN UG CON&DEV ELE 118 STRUCTURE, PUMP HOUSE 220 KV 9,821 12,839 (3,018) 54.982% (1,659) 5.00% (83) (12) (71) 20,571.41 2,115.13 0.00 0.00 (11,855.45) 6,760.14 101.500 Transmission P 1251035 358 TRN UG CON&DEV ELE 180 CATHODIC PROTECTION SYSTEM BE 141,751 60,913 80,838 54.982% 44,447 5.00% 2,222 316 1,906 141,751.02 11,210.63 0.00 0.00 0.00 65,730.81 101.500 Transmission P 1251035 358 TRN UG CON&DEV ELE 181 CATHODIC PROTECTION SYSTEM 22 668,924 145,024 523,900 54.982% 288,052 5.00% 14,403 2,048 12,355 690,040.58 44,419.88 16,013.82 827.79 (22,991.56) 153,066.91 101.600 Distribution P 1251040 361 DST STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 2,708,600 567,873 2,140,727 54.982% 1,177,022 50.00% 588,511 83,679 504,832 2,708,600.21 154,017.20 14,072.67 17,827.65 0.00 606,851.78 101.600 Distribution P 1251040 361 DST STR&IMP ELE 046 INTRUSION ALARM SYSTEM 929,926 195,795 734,131 54.982% 403,642 50.00% 201,821 28,696 173,125 929,926.17 97,178.89 4,973.39 5,939.73 0.00 218,554.07 101.600 Distribution P 1251040 361 DST STR&IMP ELE 047 SECURITY MONITORING SYSTEM 3,522,460 720,222 2,802,238 54.982% 1,540,736 50.00% 770,368 109,537 660,831 3,522,459.86 1,198,751.27 15,410.57 9,085.53 0.00 970,333.83 101.600 Distribution P 1251040 361 DST STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 17,879,402 4,618,656 13,260,746 54.982% 7,291,068 1.00% 72,911 10,367 62,544 18,012,730.94 1,850,305.12 77,680.59 69,856.94 (148,116.51) 5,092,945.99 101.600 Distribution P 1251040 361 DST STR&IMP ELE 065 EARTHQUAKE RECORDING DEVICE 122,356 24,056 98,300 54.982% 54,048 50.00% 27,024 3,842 23,182 122,355.86 6,300.33 0.00 0.00 0.00 25,294.21 101.600 Distribution P 1251040 361 DST STR&IMP ELE 070 ELEVATOR SYSTEM 1,305,991 177,420 1,128,571 54.982% 620,515 5.00% 31,026 4,412 26,614 1,305,991.47 41,855.25 4,402.45 4,905.09 0.00 184,370.68 101.600 Distribution P 1251040 361 DST STR&IMP ELE 076 POWER/LIGHTING SYSTEM AUXILIA 3,452,117 732,149 2,719,968 54.982% 1,495,502 5.00% 74,775 10,632 64,143 3,452,117.37 238,868.25 32,840.19 39,400.06 0.00 798,131.51 101.600 Distribution P 1251040 362 DST STATION EQ ELE 006 CONTROL AND/OR MONITORING SYSTE 8,356,946 1,399,261 6,957,685 54.982% 3,825,498 50.00% 1,912,749 271,969 1,640,780 8,923,835.92 2,485,930.77 122,593.48 49,656.89 (735,752.43) 1,700,698.54 101.600 Distribution P 1251040 362 DST STATION EQ ELE 130 FAULT RECORDER/DIGITAL FAULT RE 119,354 20,672 98,682 54.982% 54,258 50.00% 27,129 3,857 23,272 119,354.10 15,065.65 848.11 (12.43) 0.00 23,426.35 101.600 Distribution P 1251040 362 DST STATION EQ ELE 165 TEMPERATURE AND HUMIDITY MONITO 390,864 22,424 368,440 54.982% 202,577 50.00% 101,289 14,402 86,887 390,863.62 134,119.21 13,234.21 9,782.40 0.00 31,439.10 101.600 Distribution P 1251040 362 DST STATION EQ ELE 214 SUPERVISORY CONTROL UNIT (EXIST 71,154,149 12,166,727 58,987,422 44.987% 26,536,641 75.00% 19,902,481 2,829,881 17,072,600 71,554,263.13 19,315,699.19 281,924.16 85,012.31 (510,174.93) 15,426,716.16 101.600 Distribution P 1251040 362 DST STATION EQ ELE 215 TELEVISION SYSTEM 32,588 4,773 27,815 54.982% 15,293 10.00% 1,529 217 1,312 32,588.18 2,175.30 0.00 0.00 0.00 5,091.50 101.600 Distribution P 1251040 362 DST STATION EQ ELE 318 RELAYS AND METERS PROTECTIVE 75,819,554 10,242,008 65,577,546 40.116% 26,307,167 50.00% 13,153,584 1,870,273 11,283,311 77,559,001.02 19,026,133.45 831,676.55 415,837.93 (2,194,131.94) 12,629,488.22 101.600 Distribution P 1251040 362 DST STATION EQ ELE 319 ALARMS STATION CONTROL ROOM 1,458,859 225,844 1,233,015 54.982% 677,940 50.00% 338,970 48,197 290,773 1,507,157.35 353,550.11 20,197.15 5,454.55 (60,450.60) 273,608.05 101.600 Distribution P 1251040 362 DST STATION EQ ELE 362 CARRIER TERMINAL 2,509,791 481,611 2,028,180 54.982% 1,115,141 10.00% 111,514 15,856 95,658 2,610,460.61 428,742.05 0.00 0.00 (117,203.59) 539,087.30 101.600 Distribution P 1251040 365 DST OH CON&DEV ELE 006 CONTROL AND/OR MONITORING SYSTE 4,803,130 2,067,805 2,735,325 54.982% 1,503,946 50.00% 751,973 106,921 645,052 4,807,286.52 409,870.47 4.77 9.29 (4,511.13) 2,242,172.09 101.600 Distribution P 1251040 365 DST OH CON&DEV ELE 055 AUTOMATIC RECLOSER CONTROL, O.H 2,981,606 264,776 2,716,830 54.982% 1,493,777 10.00% 149,378 21,240 128,138 3,044,209.83 356,169.54 21,677.35 15,095.18 (70,684.51) 292,804.75 101.600 Distribution P 1251040 365 DST OH CON&DEV ELE 200 FAULT INDICATOR, O.H. 4,570,434 440,663 4,129,771 54.982% 2,270,645 10.00% 227,065 32,286 194,779 4,596,263.31 509,569.52 16,411.98 22,448.10 (28,911.80) 490,471.52 101.600 Distribution P 1251040 365 DST OH CON&DEV ELE 441 REMOTE SWITCH ACTUATOR 43,631,451 7,167,682 36,463,769 49.530% 18,060,370 50.00% 9,030,185 1,283,978 7,746,207 43,976,128.18 4,407,254.67 253,555.83 257,883.90 (383,228.70) 7,906,918.65 101.600 Distribution P 1251040 365 DST OH CON&DEV ELE 630 LOCATOR, RADIO OUTAGE 31,665 13,524 18,141 54.982% 9,974 10.00% 997 142 855 31,754.99 3,459.33 20.96 49.47 (100.41) 14,984.71 101.600 Distribution P 1251040 367 DST UG CON&DEV ELE 055 AUTOMATIC RECLOSER CONTROL, U.G 1,101,758 101,522 1,000,236 54.982% 549,953 10.00% 54,995 7,820 47,175 1,105,930.13 75,853.00 22,127.01 23,660.29 (4,630.70) 112,262.71 101.600 Distribution P 1251040 367 DST UG CON&DEV ELE 200 FAULT INDICATOR, U.G. 2,738,653 380,822 2,357,831 54.982% 1,296,391 10.00% 129,639 18,433 111,206 2,770,746.56 221,296.43 20,741.89 23,079.38 (35,164.16) 412,427.24 101.600 Distribution P 1251040 367 DST UG CON&DEV ELE 441 REMOTE SWITCH ACTUATOR 9,927,649 1,108,119 8,819,530 54.982% 4,849,184 1.00% 48,492 6,895 41,597 10,057,929.02 882,321.12 145,943.02 147,214.21 (145,505.64) 1,221,594.51 101.600 Distribution P 1251040 368 DST LINE TRFMRS ELE 360 REGULATOR, VOLTAGE 4,935,460 1,023,509 3,911,951 54.982% 2,150,882 5.00% 107,544 15,291 92,253 4,996,213.66 592,055.05 14,710.14 23,960.92 (68,422.80) 1,138,700.75 101.600 Distribution P 1251040 368 DST LINE TRFMRS ELE 639 CAPACITOR BANK CONTROL, COMPUTE 27,509,762 3,633,234 23,876,528 23.661% 5,649,509 50.00% 2,824,755 401,644 2,423,111 27,815,557.80 3,084,913.82 164,405.16 137,981.81 (343,034.81) 4,030,871.77 101.600 Distribution P 1251040 370 DST METERS ELE 500 ELECTRONIC METERS IN SERVICE 41,126,749 (124,495,174) 165,621,923 49.385% 81,792,502 5.00% 4,089,625 581,493 3,508,132 41,397,478.71 1,948,504.23 (13,794.80) (28,743.66) (283,194.62) (129,375,354.95) 101.600 Distribution P 1251040 370 DST METERS ELE 600 SMARTCONNECT METER 757,781,232 68,075,906 689,705,326 79.873% 550,890,351 50.00% 275,445,176 39,164,820 236,280,356 757,781,231.86 19,558.24 6,852.35 3,302.17 0.00 68,078,575.52 101.600 Distribution P 1251040 370 DST METERS ELE 700 RECORDING DEVICES 7,225,564 (31,567,599) 38,793,163 54.982% 21,329,388 5.00% 1,066,469 151,638 914,831 7,225,563.75 369,068.24 0.00 0.00 0.00 (33,180,012.99) 101.700 General Plant 1251045 390 GEN STR&IMP ELE 005 CONTROL AND/OR MONITORING SYSTE 9,357,800 1,175,476 8,182,324 54.982% 4,498,833 40.00% 1,799,533 255,871 1,543,662 9,357,800.16 498,874.71 75,614.97 158,936.09 0.00 1,267,605.30 101.700 General Plant 1251045 390 GEN STR&IMP ELE 047 SECURITY MONITORING SYSTEM 8,873,183 1,861,910 7,011,273 54.982% 3,854,962 30.00% 1,156,489 164,438 992,051 8,873,182.75 1,743,456.06 81,426.33 144,512.92 0.00 2,275,159.67 101.700 General Plant 1251045 390 GEN STR&IMP ELE 050 EQUIP, AIR CONDITIONING/HEATING 36,649,993 8,916,675 27,733,318 54.982% 15,248,427 5.00% 762,421 108,407 654,014 36,650,174.92 2,960,615.13 298,909.53 505,813.47 (200.17) 9,832,700.68 101.700 General Plant 1251045 390 GEN STR&IMP ELE 070 ELEVATOR SYSTEM 5,248,379 627,473 4,620,906 54.982% 2,540,682 10.00% 254,068 36,125 217,943 5,248,379.20 2,325,041.42 263,720.52 119,154.57 0.00 951,220.19 101.700 General Plant 1251045 390 GEN STR&IMP ELE 075 POWER/LIGHTING SYSTEM INSIDE 60,238,989 16,238,753 44,000,236 54.982% 24,192,358 5.00% 1,209,618 171,992 1,037,626 60,260,265.32 7,218,828.67 389,004.94 727,626.04 (24,219.88) 18,478,440.50 101.700 General Plant 1251045 390 GEN STR&IMP ELE 076 POWER/LIGHTING SYSTEM AUXILIA 17,569,267 4,104,014 13,465,253 54.982% 7,403,511 5.00% 370,176 52,634 317,542 17,569,267.27 1,441,074.91 163,210.69 360,461.60 0.00 4,562,960.74 101.700 General Plant 1251045 390 GEN STR&IMP ELE 085 FIRE PROTECTION SYSTEM INSIDE 10,209,519 3,013,877 7,195,642 54.982% 3,956,332 10.00% 395,633 56,254 339,379 10,209,640.78 1,008,428.31 47,630.38 97,738.78 (136.03) 3,354,436.64 101.700 General Plant 1251045 390 GEN STR&IMP ELE 086 FIRE DETECTION SYSTEM INSIDE 7,339,584 674,761 6,664,823 54.982% 3,664,475 10.00% 366,448 52,104 314,344 7,339,584.18 417,057.97 91,861.71 180,850.59 0.00 738,174.87 101.700 General Plant 1251045 390 GEN STR&IMP ELE 180 SPRINKLER SYSTEM 2,633,258 327,318 2,305,940 54.982% 1,267,860 2.00% 25,357 3,605 21,752 2,633,257.80 151,118.35 22,797.16 49,481.63 0.00 355,086.84 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 200 PERSONAL COMPUTERS 58,940,384 31,266,884 27,673,500 54.982% 15,215,537 10.00% 1,521,554 216,346 1,305,208 58,940,383.70 14,453,502.29 165,491.27 6,553.12 0.00 39,025,490.53 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 300 COMPUTERS 45,390,319 31,505,209 13,885,110 54.982% 7,634,358 16.70% 1,274,938 181,280 1,093,658 45,390,318.69 7,211,616.33 786,613.10 217,087.24 0.00 37,207,421.56 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 396 BATTERY CYCLER WORKSTATION 0 0 0 54.982% 0 5.00% 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 398 POWER QUALITY ANALYZER (BMI) 0 0 0 54.982% 0 5.00% 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 400 APPLICATION PROCESSOR AP NODE 68,680 67,890 790 54.982% 434 5.00% 22 3 19 68,679.67 14,821.52 0.00 0.00 0.00 82,541.30 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 401 BULK STORAGE (SAN) 1,039,424 646,147 393,277 54.982% 216,233 5.00% 10,812 1,537 9,275 1,039,423.69 44,880.70 87,859.11 49,727.97 0.00 759,575.81 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 405 EMS WEB SERVERS 448,284 399,657 48,627 54.982% 26,736 5.00% 1,337 190 1,147 448,284.10 87,867.27 0.00 0.00 0.00 477,992.95 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 406 ENERGY MANAGEMENT SYSTEM WORKST 1,424,358 1,040,184 384,174 54.982% 211,228 60.00% 126,737 18,020 108,717 1,424,358.08 559,800.35 3,872.84 8,800.88 0.00 1,458,251.62 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101
386 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 409 RAID DISK STORAGE 0 0 0 54.982% 0 5.00% 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 415 USAT (ULTRA SMALL APERTURE TERM 159,171 812,395 (653,224) 54.982% (359,158) 5.00% (17,958) (2,553) (15,405) 1,002,097.57 76,590.54 212.51 (9.05) (907,522.69) 138,927.85 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 416 USAT HUB 126,093 103,403 22,690 54.982% 12,475 5.00% 624 89 535 126,093.21 16,933.66 3.61 7.33 0.00 117,298.26 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 417 FIREWALL 4,051,997 568,560 3,483,437 54.982% 1,915,275 5.00% 95,764 13,616 82,148 4,051,996.62 197,221.11 17,405.57 37,477.16 0.00 603,934.32 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 419 DYNAMIC MAP BOARD 443,213 211,951 231,262 54.982% 127,153 5.00% 6,358 904 5,454 443,213.38 90,600.82 0.00 0.00 0.00 255,277.90 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 420 DATA ACQUISITION CONTROLLER (DA 27,225 26,765 460 54.982% 253 60.00% 152 22 130 27,225.33 1,416.07 0.00 0.00 0.00 28,156.98 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 421 REMOTE TERMINAL UNIT (RTU) 3,753,397 5,355,346 (1,601,949) 54.982% (880,789) 10.00% (88,079) (12,524) (75,555) 10,149,226.50 1,813,261.49 23,908.77 13,603.20 (7,562,148.07) 2,341,679.01 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 422 TACACS/SNIFFER 1,758,770 807,707 951,063 54.982% 522,917 5.00% 26,146 3,718 22,428 1,758,770.06 109,872.33 5,679.59 12,780.68 0.00 866,643.26 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 430 EXTERNAL TAPE DRIVE 67,756 56,079 11,677 54.982% 6,420 5.00% 321 46 275 67,756.31 28,578.43 0.00 0.00 0.00 79,732.47 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 436 UNINTERRUPTIBLE POWER SUPPLY 441,579 325,909 115,670 54.982% 63,598 5.00% 3,180 452 2,728 441,578.99 120,426.54 3,799.76 1,974.85 0.00 419,052.31 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 438 BATTERY SYSTEM 52,555 0 52,555 54.982% 28,896 5.00% 1,445 205 1,240 52,555.26 24,842.76 7.61 0.00 0.00 0.00 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 500 OFFICE EQUIPMENT 640,463 405,038 235,425 54.982% 129,442 5.00% 6,472 920 5,552 640,463.05 759,491.35 57,678.92 2,344.32 0.00 923,311.00 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 600 DUPLICATING EQUIPMENT 0 0 0 54.982% 0 5.00% 0 0 0 0.00 0.00 0.00 0.00 0.00 0.00 101.700 General Plant 1251045 393 GEN STORES EQUIP ELE 593 STORES AND TEST EQUIPMENT 8,298,331 4,328,690 3,969,641 54.982% 2,182,601 5.00% 109,130 15,517 93,613 8,298,330.93 45,822.30 3,692.74 8,384.55 0.00 4,358,892.23 101.700 General Plant 1251045 395 GEN LAB EQUIP ELE 595 LABORATORY EQUIPMENT 68,258,690 30,809,340 37,449,350 54.982% 20,590,528 5.00% 1,029,526 146,386 883,140 68,258,700.61 188,805.06 12,790.73 27,647.01 (10.90) 30,912,806.68 101.700 General Plant 1251045 397 GEN COMM EQ ELE 110 RADIO BASE STATION CONTROL SYST 4,418,929 2,059,986 2,358,943 54.982% 1,297,002 10.00% 129,700 18,442 111,258 4,418,928.53 301,690.20 167,899.59 189,181.37 0.00 2,367,087.35 101.700 General Plant 1251045 397 GEN COMM EQ ELE 130 TELEPHONE SYSTEM 5,407,046 2,863,320 2,543,726 54.982% 1,398,600 20.00% 279,720 39,773 239,947 5,407,046.23 5,774,413.80 607,545.25 447,926.73 0.00 6,480,109.89 101.700 General Plant 1251045 397 GEN COMM EQ ELE 151 LIGHTWAVE TRANSMISSION EQUIPMEN 32,521,763 6,583,324 25,938,439 54.982% 14,261,560 5.00% 713,078 101,391 611,687 32,911,245.09 5,916,761.38 2,010,380.17 1,563,042.89 (501,792.58) 8,381,295.41 101.700 General Plant 1251045 397 GEN COMM EQ ELE 550 DATA NETWORK SYSTEM 87,985,240 28,969,218 59,016,022 54.982% 32,448,389 10.00% 3,244,839 461,375 2,783,464 88,079,671.42 19,917,971.78 5,300,572.68 4,244,544.53 (126,019.78) 38,618,118.53 101.700 General Plant 1251045 397 GEN COMM EQ ELE 559 VIDEOCONFERENCING SYSTEM 9,581,758 2,370,355 7,211,403 54.982% 3,964,998 3.00% 118,950 16,913 102,037 9,581,758.49 883,017.45 139,107.44 303,224.64 0.00 2,698,223.20 101.700 General Plant 1251045 398 GEN MISC EQUIP ELE 893 MISCELLANEOUS RESEARCH AND DEVE 2,195,325 2,133,889 61,436 54.982% 33,779 5.00% 1,689 240 1,449 2,195,325.25 150,833.88 0.00 0.00 0.00 2,280,501.97 $3,215,226,288 $666,663,057 $2,548,563,231 59.140% $1,507,219,157 24.52% $430,858,140 $61,262,571 369,595,569 $3,242,354,985.37 $499,576,035.48 $29,956,111.46 $22,709,282.87 ($33,249,323.38) $864,399,537.49 Account 106 28,663,042 86.20% 13.28% 0.80% 0.60% 0.88% Account 107 11,320,543 85.32% Total Embedded Software Deduction $409,579,154 SmartConnect Meter % of Total Account 101 63.93% Net Material Cost Excluding SmartConnect Meters 51.45% TOTAL DIRECT COSTS $3,215,226,288 $369,595,569 3,242,354,985.37 499,576,035.48 29,956,111.46 22,709,282.87 (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 2,457,445,056 133,315,213 2,484,573,753.51 499,556,477.24 29,949,259.11 22,705,980.70 (33,249,323.38) DIRECT COST PERCENT 81.818395% 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 16.250997% Composite Direct Costs Depreciable Life Depreciable Life $757,781,232 20 SMARTCONNECT $15,155,624,640 NON SMARTCONNECT 2,457,445,056 30 73,723,351,680 TOTAL $3,215,226,288 $88,878,976,320 27.64 \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\rate Cases\2015 Rate Case\2012 Embedded Software Deduction Analysis.xlsx Sheet: 101
Workpaper Southern California Edison / 2015GRC A.13-11-003 387 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 101.200 Nuclear Produc 1251020 321 NUC STR&IMP ELE $19,251,681 $13,826,604 $5,425,077 54.982% $2,982,834 48.014% $237,392 $1,432,185 $147,215 $49,938 $1,629,338 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 185,591,924 173,940,369 11,651,555 27.980% 3,260,127 46.470% 251,114 1,514,965 1,508,867 52,824 3,076,656 101.200 Nuclear Produc 1251020 323 NUC TURBOGEN UNITS ELE 12,223,288 11,547,326 675,962 54.982% 371,660 51.469% 31,707 191,289 338,433 6,670 536,392 101.200 Nuclear Produc 1251020 324 NUC ACC ELEC EQ ELE 50,903,015 39,514,075 11,388,940 25.380% 2,890,536 51.468% 246,597 1,487,715 98,840 51,874 1,638,429 101.200 Nuclear Produc 1251020 325 NUC MISC PWR PLT EQ ELE 76,914,569 67,750,910 9,163,659 54.982% 5,038,394 51.026% 426,138 2,570,880 530,068 89,642 3,190,590 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 15,223,375 4,587,681 10,635,694 54.982% 5,847,753 4.289% 41,573 250,814 6,629 8,745 266,188 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 13,917,595 3,147,872 10,769,723 54.982% 5,921,446 4.289% 42,095 253,976 706 8,856 263,538 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 6,152,749 2,230,075 3,922,674 54.982% 2,156,777 4.289% 15,333 92,506 658 3,226 96,390 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 36,767,024 7,751,116 29,015,908 54.982% 15,953,625 4.289% 113,420 684,260 28,503 23,859 736,622 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 3,258,847 1,263,017 1,995,830 54.982% 1,097,354 4.289% 7,802 47,065 199 1,641 48,905 101.400 Other Producti 1251030 343 OPR PRIME MOVERS ELE 184,242,103 38,679,562 145,562,541 54.982% 80,033,688 0.421% 55,859 337,002 (38,225) 11,751 310,528 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 56,764,257 11,988,048 44,776,209 54.982% 24,619,006 0.335% 13,652 82,363 (14,493) 2,872 70,742 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 21,731,962 4,087,496 17,644,466 62.554% 11,037,340 33.167% 606,800 3,660,807 1,008,057 127,646 4,796,510 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 923,031,521 127,976,563 795,054,958 51.693% 410,988,471 14.596% 9,943,107 59,986,514 14,649,572 2,091,632 76,727,718 101.500 Transmission P 1251035 356 TRN OH CON&DEV ELE 14,683,090 7,681,784 7,001,306 54.982% 3,849,481 0.858% 5,474 33,020 (36,611) 1,151 (2,440) 101.500 Transmission P 1251035 358 TRN UG CON&DEV ELE 820,496 218,776 601,720 54.982% 330,840 4.289% 2,352 14,190 (1,592) 495 13,093 101.600 Distribution P 1251040 361 DST STR&IMP ELE 29,920,852 7,036,171 22,884,681 54.982% 12,582,533 12.043% 251,165 1,515,271 70,713 52,835 1,638,819 101.600 Distribution P 1251040 362 DST STATION EQ ELE 159,842,105 24,563,320 135,278,785 43.417% 58,734,515 51.919% 5,054,652 30,494,593 6,102,832 1,063,297 37,660,722 101.600 Distribution P 1251040 365 DST OH CON&DEV ELE 56,018,286 9,954,450 46,063,836 50.666% 23,338,712 37.342% 1,444,567 8,715,031 335,346 303,879 9,354,256 101.600 Distribution P 1251040 367 DST UG CON&DEV ELE 13,768,060 1,590,463 12,177,597 54.982% 6,695,528 2.987% 33,148 199,978 (1,201) 6,973 205,750 101.600 Distribution P 1251040 368 DST LINE TRFMRS ELE 32,445,222 4,656,743 27,788,479 28.071% 7,800,391 32.247% 416,935 2,515,364 38,402 87,707 2,641,473 101.600 Distribution P 1251040 370 DST METERS ELE 806,133,545 (87,986,867) 894,120,412 73.146% 654,012,241 36.804% 39,897,951 240,703,319 1,859,816 8,392,932 250,956,067 101.700 General Plant 1251045 390 GEN STR&IMP ELE 158,119,972 36,940,257 121,179,715 54.982% 66,627,440 8.162% 901,430 5,438,313 835,224 189,625 6,463,162 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 118,833,668 73,599,124 45,234,544 54.982% 24,871,008 10.243% 422,271 2,547,554 832,060 88,829 3,468,443 101.700 General Plant 1251045 393 GEN STORES EQUIP ELE 8,298,331 4,328,690 3,969,641 54.982% 2,182,601 4.289% 15,517 93,613 72 3,264 96,949 101.700 General Plant 1251045 395 GEN LAB EQUIP ELE 68,258,690 30,809,340 37,449,350 54.982% 20,590,528 4.289% 146,386 883,140 15,490 30,794 929,424 101.700 General Plant 1251045 397 GEN COMM EQ ELE 139,914,736 42,846,203 97,068,533 54.982% 53,370,549 7.211% 637,894 3,848,393 346,909 134,187 4,329,489 101.700 General Plant 1251045 398 GEN MISC EQUIP ELE 2,195,325 2,133,889 61,436 54.982% 33,779 4.290% 240 1,449 553 52 2,054 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
388 Workpaper Southern California Edison / 2015GRC A.13-11-003 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: 101.200 Nuclear Produc $1,199,671,234 $25,686,656 2.141141% 1251020 321 NUC STR&IMP ELE 101.200 Nuclear Produc 1251020 322 NUC REACTOR PLT EQ ELE 2,143,531,565 257,567,943 12.016056% 101.200 Nuclear Produc 1251020 323 NUC TURBOGEN UNITS ELE 570,754,543 18,887,740 3.309258% 101.200 Nuclear Produc 1251020 324 NUC ACC ELEC EQ ELE 729,444,812 90,287,480 12.377561% 101.200 Nuclear Produc 1251020 325 NUC MISC PWR PLT EQ ELE 281,171,883 100,399,015 35.707345% 10.007542% 101.300 Hydro Producti 1251025 331 HYD STR&IMP ELE 145,855,098 18,398,510 12.614238% 101.300 Hydro Producti 1251025 332 HYD RSRVRS,DAMS&WTRWAYS ELE 507,967,457 16,764,400 3.300290% 101.300 Hydro Producti 1251025 333 HYD WTRWHLS,TURBINES&GE ELE 146,155,057 7,396,410 5.060660% 101.300 Hydro Producti 1251025 334 HYD ACC ELEC EQ ELE 154,893,962 47,051,195 30.376391% 101.300 Hydro Producti 1251025 335 HYD MISC PWR PLT EQ ELE 12,243,915 3,510,136 28.668410% 9.628700% 101.400 Other Producti 1251030 343 OPR PRIME MOVERS ELE 951,076,475 200,525,439 21.084050% 101.400 Other Producti 1251030 345 OPR ACC ELEC EQ ELE 158,565,131 60,998,252 38.468894% 23.568303% 101.500 Transmission P 1251035 352 TRN STR&IMP ELE 309,306,102 30,611,970 9.896982% 101.500 Transmission P 1251035 353 TRN STATION EQ ELE 3,211,255,477 1,115,137,777 34.725913% 101.500 Transmission P 1251035 356 TRN OH CON&DEV ELE 576,548,203 17,261,462 2.993932% 101.500 Transmission P 1251035 358 TRN UG CON&DEV ELE 188,926,079 892,103 0.472197% 27.155706% 101.600 Distribution P 1251040 361 DST STR&IMP ELE 417,506,810 33,789,737 8.093218% 417,506,810 33,789,737 101.600 Distribution P 1251040 362 DST STATION EQ ELE 1,514,168,217 202,677,431 13.385397% 1,514,168,217 202,677,431 101.600 Distribution P 1251040 365 DST OH CON&DEV ELE 1,159,818,395 62,241,687 5.366503% 1,159,818,395 62,241,687 101.600 Distribution P 1251040 367 DST UG CON&DEV ELE 4,286,131,627 15,311,542 0.357235% 4,286,131,627 15,311,542 101.600 Distribution P 1251040 368 DST LINE TRFMRS ELE 2,975,408,634 36,418,341 1.223978% 2,975,408,634 36,418,341 101.600 Distribution P 1251040 370 DST METERS ELE 952,685,903 808,425,826 84.857541% 10.250250% 0 0 3.384889% 101.700 General Plant 1251045 390 GEN STR&IMP ELE 710,144,811 179,660,244 25.299100% 101.700 General Plant 1251045 391 GENERAL OFFICE EQUIP ELE 639,301,908 144,717,357 22.636779% 101.700 General Plant 1251045 393 GEN STORES EQUIP ELE 9,436,251 8,356,231 88.554560% 101.700 General Plant 1251045 395 GEN LAB EQUIP ELE 68,487,933 68,487,933 99.999999% 101.700 General Plant 1251045 397 GEN COMM EQ ELE 527,407,139 187,538,117 35.558509% 101.700 General Plant 1251045 398 GEN MISC EQUIP ELE 15,259,414 2,346,159 15.375159% 30.004812% Total $24,563,124,035 $3,761,347,092 15.312983% 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
Workpaper Southern California Edison / 2015GRC A.13-11-003 389 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 1 2008-09 1.207790% 4.951094% 2.719288% 3.340700% 2.418700% 3.000000% u v x y z 2 2009-10 1.218146% 4.509707% 2.891207% 3.345000% 2.402300% 3.000000% 3 2010-11 1.236818% 4.962117% 2.897688% 3.355200% 2.447000% 3.000000% 4 2011-12 1.246853% 4.865841% 2.909629% 3.348300% 2.429900% 3.000000% 5 2012-13 1.244880% 5.081306% 2.867347% 3.348300% 2.410800% 3.000000% Estimate: 6 2013-14 1.261764% 5.058980% 2.951394% 3.353050% 2.425280% 3.000000% 7 2014-15 1.272052% 5.120636% 2.982848% 3.354900% 2.426460% 3.000000% 8 2015-16 1.282341% 5.182292% 3.014302% 3.356750% 2.427640% 3.000000% 9 2016-17 1.292630% 5.243948% 3.045756% 3.358600% 2.428820% 3.000000% 10 2017-18 1.302918% 5.305604% 3.077210% 3.360450% 2.430000% 3.000000% j k m o exp_pt_property_tax.xlsb Property Tax Rate Forecast
390 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON COMPANY ACCOUNT 107 - CONSTRUCTION WORK IN PROGRESS AS OF DECEMBER 31, 2012 D E T A I L O F C O L U M N 5 1 2 3 4 5 6 7 8 9 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 (2380085, 2380295 & 2380300) (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 107-13.xls Sheet: SUMMARY
Workpaper Southern California Edison / 2015GRC A.13-11-003 391 Deferred Income Taxes ACRS/MACRS 2013 2014 2015 2016 Mohave ($11,791) ($15,863) $0 $3 Four Corners 0 0 0 0 San Onofre (19) (981) (956) (356) Palo Verde (83,213) (80,376) (84,831) (89,422) Palo Verde Land Rights 0 0 0 0 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 0 0 0 0 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 0 0 0 0 General Land Rights 0 0 0 0 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 0 0 0 0 Direct Access 0 0 0 0 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 0 0 0 0 Mountainview Other Prod Plant (71,663) (69,086) (67,549) (65,913) Mountainview General 111 88 66 45 Mountainview T&D 0 0 0 0 Mountainview Land 0 0 0 0 ESC-Computers (5,185) (5,444) (5,573) (5,691) ESC-Distribution Lines 0 0 0 0 ESC-General Buildings (188,979) (188,979) (188,979) (188,979) ESC-Telecommunication 0 0 0 0 San Onofre Nuclear Fuel 0 0 0 0 Palo Verde Nuclear Fuel (15,006) (8,174) (4,467) (2,410) South Georgia 0 0 0 0 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 164,315 156,789 149,106 141,317 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 0 0 0 0 Palo Verde 83,213 80,376 84,831 89,422 Palo Verde Land Rights 0 0 0 0 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 0 0 0 0 Trans ISO (1,048,754) (1,154,139) (1,187,376) (1,224,006) Dist. ISO General ISO 0 0 0 0 Direct Access 0 0 0 0 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 0 0 0 0 Total Fully Normalized - California (1,207,390) (1,318,310) (1,353,181) (1,391,555) Capitalized Interest/AFUDC 0 0 0 0 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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398 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON COMPANY DECEMBER ARIZONA PROPERTY TAX ACCRUAL FISCAL YEAR 2012-2013 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) $84,829,601 27.38% $2,006,806 $640,512 $181,446.00 $181,514.35 167,234 Unit 2 498,914,371 (441,366,514) 57,547,857 18.58% 1,361,071 434,648 122,944.00 122,944.00 113,423 Unit 3 542,107,684 (434,768,683) 107,339,001 34.65% 2,538,272 810,580 229,278.00 229,278.00 211,523 Common 247,491,334 (191,285,377) 56,205,957 18.15% 1,329,571 424,588 120,099.00 120,099.00 110,798 Switchyard 10,410,763 (6,583,683) 3,827,080 1.24% 90,836 29,008 8,205.00 8,205.00 7,570 Nuclear Fuel: 0 0 Unit 1 0 0 0 0.00% 0 0.00 0.00 0 Unit 2 0 0 0 0.00% 0 0.00 0.00 0 Unit 3 0 0 0 0.00% 0 0.00 0.00 0 Generation 1,850,765,118 (1,541,015,622) 309,749,496 100.00% 7,326,556 2,339,336 661,972.00 662,040.35 610,548.00 Other Plant 57,321,315 (41,156,711) 16,164,604 209,878 67,244 18,848.00 18,848.00 17,490 CWIP 75,092 23,968 6,789.00 6,789.00 6,258 Total $1,908,086,433 ($1,582,172,333) $325,914,100 $7,611,526 $2,430,548 $687,609.00 $687,677.35 $634,296.00 Estimated Full Cash Value Assessed Value Property Tax Generation $721,151,000 $144,230,200 $7,325,460.48 Other Plant 20,652,000 4,130,400 209,878.26 CWIP 7,389,000 1,477,800 75,091.54 Locally Assessed 29,500 4,720 1,095.88 Total $749,221,500 $149,843,120 $7,611,526.16 Tax Rate - Actual 5.081306% Assessment Ratio 20.0% $3,805,834.35 1st Half 3,805,691.81 2nd Half $7,611,526.16 Total Arizona Taxes \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\budget\2012\2012-13 Est\2012-13 Ariz. Est. (revdl).xls Sheet: 2012-13 Actual
Workpaper Southern California Edison / 2015GRC A.13-11-003 399 42-12001 - Class one property 42-12001. 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 42-14053. 2. 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 42-14151. 4. Real and personal property of airport fuel delivery companies that are valued pursuant to section 42-14503. 5. 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 42-14102. 6. Real and personal property of water, sewer and wastewater utility companies that are valued at full cash value pursuant to section 42-14151. 7. Real and personal property of pipeline companies that are valued at full cash value pursuant to section 42-14201. 8. 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. http://www.azleg.gov/ars/42/12001.htm
400 Workpaper Southern California Edison / 2015GRC A.13-11-003 42-15001 - Assessed valuation of class one property 42-15001. Assessed valuation of class one property The assessed valuation of class one property described in section 42-12001 is the following percentage of its full cash value or limited valuation, as applicable: 1. Twenty-five per cent through December 31, 2005. 2. Twenty-four and one-half per cent beginning from and after December 31, 2005 through December 31, 2006. 3. Twenty-four per cent beginning from and after December 31, 2006 through December 31, 2007. 4. Twenty-three per cent beginning from and after December 31, 2007 through December 31, 2008. 5. Twenty-two per cent beginning from and after December 31, 2008 through December 31, 2009. 6. Twenty-one per cent beginning from and after December 31, 2009 through December 31, 2010. 7. Twenty per cent beginning from and after December 31, 2010 through December 31, 2012. 8. Nineteen and one-half per cent beginning from and after December 31, 2012 through December 31, 2013. 9. Nineteen per cent beginning from and after December 31, 2013 through December 31, 2014. 10. Eighteen and one-half per cent beginning from and after December 31, 2014 through December 31, 2015. 11. Eighteen per cent beginning from and after December 31, 2015. j k m http://www.azleg.state.az.us/ars/42/15001.htm
Workpaper Southern California Edison / 2015GRC A.13-11-003 401 SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR 2008-2009 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 2300 961-12-300 8 $1,493 $351 $8.15 $0.00 $8.15 Total Apache County 1,493 351 8.15 0.00 8.15 2.321937% Coconino County: 0001 961-10-001 8 25,096 5,772 77.82 77.82 155.64 0100 961-10-100 2 36,631 8,425 257.70 257.70 515.40 0200 961-10-200 9 47,751 10,983 329.13 329.13 658.26 1500 961-11-500 3 581,720 133,796 3,956.69 3,956.69 7,913.38 Total Coconino County 691,198 158,976 4,621.34 4,621.34 9,242.68 5.813884% Gila County: 3300 961-13-300 2 3,505 806 84.38 0.00 84.38 Total Gila County 3,505 806 84.38 0.00 84.38 10.468983% La Paz County: 0400 961-10-400 0 5,351,315 1,230,802 48,185.90 48,185.90 96,371.80 0402 961-10-402 6 392,304 90,230 4,770.24 4,770.24 9,540.48 1900 961-11-900 8 2,902,036 667,468 37,910.85 37,910.85 75,821.70 2700 961-12-700 7 98,597 22,677 550.98 550.98 1,101.96 3003 961-13-003 0 8,283,067 1,905,105 71,976.78 71,976.78 143,953.56 3003 961-13-003 C 7 10,024 2,306 87.13 87.13 174.26 Total La Paz County 17,037,343 3,918,588 163,481.88 163,481.88 326,963.76 8.343900% Mohave County: 1100 9-611-0400 7,228 1,662 54.42 54.42 108.84 Total Mohave County 7,228 1,662 54.42 54.42 108.84 6.548736% Navajo County 0200 961-10-200 1 490 115 6.74 0.00 6.74 0540 961-10-540 8 2,694 633 38.34 0.00 38.34 Total Navajo County 3,184 748 45.08 0.00 45.08 6.026738% Yavapai County 2340 961-11-400 9 41,532 9,552 362.00 362.00 724.00 Total Yavapai County 41,532 9,552 362.00 362.00 724.00 7.579564% 9,760 0.2300 Maricopa County: (See Attached Page) 663,143,521 152,523,002 3,708,766.61 3,708,644.59 7,417,411.20 4.863143% TOTAL CENTRALLY ASSESSED $680,929,004 $156,613,685 $3,877,423.86 $3,877,164.23 $7,754,588.09 4.951412% LOCALLY ASSESSED: Maricopa County: 900000 506-16-006 G 0 $69,500 $11,120 $145.94 $145.94 $291.88 900000 506-16-006 H 9 61,500 9,840 123.97 123.97 247.94 TOTAL LOCALLY ASSESSED $131,000 $20,960 $269.91 $269.91 $539.82 2.575477% TOTAL ARIZONA $681,060,004 $156,634,645 $3,877,693.77 $3,877,434.14 $7,755,127.91 4.951094% SUMMARY BY COUNTY APACHE $1,493 $351 $8.15 $0.00 $8.15 2.321937% COCONINO 691,198 158,976 4,621.34 4,621.34 9,242.68 5.813884% GILA 3,505 806 84.38 0.00 84.38 10.468983% LA PAZ 17,037,343 3,918,588 163,481.88 163,481.88 326,963.76 8.343918% MOHAVE 7,228 1,662 54.42 54.42 108.84 6.548736% MARICOPA 663,274,521 152,543,962 3,709,036.52 3,708,914.50 7,417,951.02 4.862828% NAVAJO 3,184 748 45.08 0.00 45.08 6.026738% YAVAPAI 41,532 9,552 362.00 362.00 724.00 7.579564% TOTAL ARIZONA $681,060,004 $156,634,645 $3,877,693.77 $3,877,434.14 $7,755,127.91 4.951094% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona 08-09.xls Sheet: 08-09 - Original
402 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR 2009-2010 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: 2300 961-12-300 8 $0 $0.00 $0.00 $0.00 Total Apache County 0 0 0.00 0.00 0.00 0.000000% Coconino County - 03: 0001 961-10-001 8 26,366 5,801 122.60 42.94 165.54 0100 961-10-100 2 36,722 8,079 218.85 218.85 437.70 0200 961-10-200 9 0 0.00 0.00 1500 961-11-500 3 611,152 134,453 1,029.72 1,029.72 2,059.44 Total Coconino County 674,240 148,333 1,371.17 1,291.51 2,662.68 1.795072% Gila County - 04: 3300 961-13-300 2 0 0 0.00 0.00 0.00 Total Gila County 0 0 0.00 0.00 0.00 0.000000% La Paz County - 15: 0400 961-10-400C 7 128,314 28,229 1,149.05 1,149.05 2,298.10 0400 961-10-400 0 5,622,068 1,236,855 50,345.58 50,345.58 100,691.16 0402 961-10-402C 3 8,396 1,847 100.26 100.26 200.52 0402 961-10-402 6 412,153 90,674 4,921.70 4,921.70 9,843.40 1900 961-11-900C 5 64,049 14,091 759.14 759.14 1,518.28 1900 961-11-900 8 3,032,708 667,196 35,944.86 35,944.86 71,889.72 2700 961-12-700C 4 62,713 13,797 340.79 340.79 681.58 2700 961-12-700 7 103,585 22,789 562.90 562.90 1,125.80 3003 961-13-003C 7 207,100 45,562 1,900.92 1,900.92 3,801.84 3003 961-13-003 0 8,793,918 1,934,662 80,717.01 80,717.01 161,434.02 Total La Paz County 18,435,004 4,055,701 176,742.21 176,742.21 353,484.42 8.715700% Mohave County - 08: 1100 9-611-0400 7,593 1,670 63.79 63.79 127.58 Total Mohave County 7,593 1,670 63.79 63.79 127.58 7.637417% Navajo County - 09: 0200 961-10-200 1 0 0.00 0.00 0540 961-10-540 8 0 0.00 0.00 Total Navajo County 0 0 0.00 0.00 0.00 0.000000% Yavapai County - 13: 9002 961-19-002 1 43,633 9,599 364.86 364.86 729.72 Total Yavapai County 43,633 9,599 364.86 364.86 729.72 7.601836% Maricopa County - 07: Centrally Assessed: (See Attached Detail) 713,708,517 157,015,871 3,457,582.90 3,457,477.22 6,915,060.12 4.404052% Subtotal Centrally Assessed 732,868,987 161,231,174 3,636,124.93 3,635,939.59 7,272,064.52 4.510334% LOCALLY ASSESSED: Maricopa County - 07: 900000 506-16-006 G 0 109,500 17,520 225.21 225.21 450.42 900000 506-16-006 H 9 93,000 14,880 0.00 0.00 Subtotal Locally Assessed 202,500 32,400 225.21 225.21 450.42 1.390185% 900000 506-16-006 H 9 379.84 379.84 2.552688% Total Maricopa County 713,911,017 157,048,271 3,457,808.11 3,458,082.27 6,915,890.38 4.403672% TOTAL ARIZONA $733,071,487 $161,263,574 $3,636,350.14 $3,636,544.64 $7,272,514.94 4.509707% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona 09-10.xls Sheet: Detail
Workpaper Southern California Edison / 2015GRC A.13-11-003 403 SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR 2010-2011 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: 2300 961-12-300 8 $0 $0.00 $0.00 $0.00 Total Apache County 0 0 0.00 0.00 0.00 0.000000% Coconino County - 03: 0001 961-10-001 8 26,964 5,662 91.77 91.77 183.54 0100 961-10-100 2 0 0.00 0.00 0200 961-10-200 9 0 0.00 0.00 1500 961-11-500 3 625,022 131,255 1,188.98 1,188.98 2,377.96 Total Coconino County 651,986 136,917 1,280.75 1,280.75 2,561.50 1.870841% Gila County - 04: 3300 961-13-300 2 0 0 0.00 0.00 0.00 Total Gila County 0 0 0.00 0.00 0.00 0.000000% La Paz County - 15: 0400 961-10-400C 7 523,828 110,004 4,058.48 4,058.48 8,116.96 0400 961-10-400 0 5,749,658 1,207,428 44,546.85 44,546.85 89,093.70 0402 961-10-402C 3 34,277 7,198 365.68 365.68 731.36 0402 961-10-402 6 421,506 88,516 4,496.84 4,496.84 8,993.68 1900 961-11-900C 5 261,475 54,910 2,781.66 2,781.66 5,563.32 1900 961-11-900 8 3,090,410 648,986 32,876.66 32,876.66 65,753.32 2700 961-12-700C 4 0 0.00 0.00 0.00 2700 961-12-700 7 190,524 40,010 983.29 983.29 1,966.58 3003 961-13-003C 7 344,319 72,307 2,837.48 2,837.48 5,674.96 3003 961-13-003 0 9,181,061 1,928,023 75,659.49 75,659.49 151,318.98 Total La Paz County 19,797,058 4,157,382 168,606.43 168,606.43 337,212.86 8.111200% Mohave County - 08: 0400 9-611-0400 7,766 1,631 59.45 59.45 118.90 Total Mohave County 7,766 1,631 59.45 59.45 118.90 7.290632% Navajo County - 09: 0200 961-10-200 1 0 0.00 0.00 0540 961-10-540 8 0 0.00 0.00 Total Navajo County 0 0 0.00 0.00 0.00 0.000000% Yavapai County - 13: 9002 961-19-002 1 0 0 0.00 0.00 0.00 Total Yavapai County 0 0 0.00 0.00 0.00 0.000000% Maricopa County - 07: Centrally Assessed: (See Attached Detail) 736,142,493 154,589,860 3,772,060.42 3,771,955.32 7,544,015.74 4.880020% Subtotal Centrally Assessed 756,599,303 158,885,790 3,942,007 3,941,901.95 7,883,909.00 4.961998% LOCALLY ASSESSED: Maricopa County - 07: 900000 506-16-006 G 0 47,000 7,520 240.08 240.08 480.16 900000 506-16-006 H 9 40,500 6,480 197.27 206.86 404.13 Subtotal Locally Assessed 87,500 14,000 437.35 446.94 884.29 6.316357% Total Maricopa County 736,229,993 154,603,860 3,772,497.77 3,772,402.26 7,544,900.03 4.880150% TOTAL ARIZONA $756,686,803 $158,899,790 $3,942,444.40 $3,942,348.89 $7,884,793.29 4.962117% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona 10-11.xls Sheet: Detail
404 Workpaper Southern California Edison / 2015GRC A.13-11-003 SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR 2011-2012 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: 0001 961-10-001 8 26,730 5,346 98.45 98.45 196.90 1500 961-11-500 3 619,710 123,942 1,217.67 1,217.67 2,435.34 Total Coconino County 646,440 129,288 1,316.12 1,316.12 2,632.24 2.035951% La Paz County - 15: 0400 961-10-400C 7 311,104 62,221 2,500.37 2,500.37 5,000.74 0400 961-10-400 0 5,700,815 1,140,163 45,818.02 45,818.02 91,636.04 0402 961-10-402C 3 25,845 5,169 276.80 276.80 553.60 0402 961-10-402 6 388,965 77,793 4,165.88 4,165.88 8,331.76 1900 961-11-900C 5 155,291 31,058 1,794.99 1,794.99 3,589.98 1900 961-11-900 8 3,065,888 613,176 35,438.26 35,438.26 70,876.52 2700 961-12-700 7 187,584 37,517 1,010.24 1,010.24 2,020.48 3003 961-13-003C 7 250,334 50,067 2,151.16 2,151.16 4,302.32 3003 961-13-003 0 9,053,083 1,810,617 77,794.06 77,794.06 155,588.12 Total La Paz County 19,138,909 3,827,780 170,949.78 170,949.78 341,899.56 8.932100% Maricopa County - 07: Centrally Assessed: (See Attached Detail) 746,463,740 149,292,746 3,556,125.14 3,556,008.12 7,112,133.26 4.763884% Subtotal Centrally Assessed 766,249,089 153,249,814 3,728,391.04 3,728,274.02 7,456,665.06 4.865693% LOCALLY ASSESSED: Maricopa County - 07: 900000 506-16-006 G 0 41,500 6,640 222.77 222.77 445.54 900000 506-16-006 H 9 35,500 5,680 190.57 190.57 381.14 Subtotal Locally Assessed 77,000 12,320 413.34 413.34 826.68 6.710065% Total Maricopa County 746,540,740 149,305,066 3,556,538.48 3,556,421.46 7,112,959.94 4.764045% TOTAL ARIZONA $766,326,089 $153,262,134 $3,728,804.38 $3,728,687.36 $7,457,491.74 4.865841% SUMMARY BY COUNTY: COCONINO - 03 646,440 129,288 1,316.12 1,316.12 2,632.24 2.035951% LA PAZ - 15 19,138,909 3,827,780 170,949.78 170,949.78 341,899.56 8.932059% MARICOPA - 07 746,540,740 149,305,066 3,556,538.48 3,556,421.46 7,112,959.94 4.764045% TOTAL ARIZONA $766,326,089 $153,262,134 $3,728,804.38 $3,728,687.36 $7,457,491.74 4.865841% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona 11-12.xls Sheet: Detail
Workpaper Southern California Edison / 2015GRC A.13-11-003 405 SOUTHERN CALIFORNIA EDISON COMPANY ARIZONA PROPERTY TAX FISCAL YEAR 2012-2013 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: 0001 961-10-001 8 11,801 2,360 46.70 46.70 93.40 1500 961-11-500 3 588,050 117,610 1,204.97 1,204.97 2,409.94 Total Coconino County 599,851 119,970 1,251.67 1,251.67 2,503.34 2.086635% La Paz County - 15: 0400 915-65-611 9 1,949,221 389,844 16,004.33 16,004.33 32,008.66 0400 961-10-400 0 5,409,543 1,081,909 44,415.67 44,415.67 88,831.34 0402 961-10-402C 3 143,827 28,765 1,572.87 1,572.87 3,145.74 0402 961-10-402 6 377,954 75,591 4,133.23 4,133.23 8,266.46 1900 961-11-900C 5 972,975 194,595 10,379.27 10,379.27 20,758.54 1900 961-11-900 8 2,919,851 583,970 31,145.43 31,145.43 62,290.86 2700 961-12-700 7 177,184 35,437 968.55 968.55 1,937.10 3003 961-13-003C 7 1,039,041 207,808 9,575.23 9,575.23 19,150.46 3003 915-54-611 7 6,459,654 1,291,931 59,528.37 59,528.37 119,056.74 Total La Paz County 19,449,250 3,827,780 177,722.95 177,722.95 355,445.90 9.286000% Maricopa County - 07: Centrally Assessed: (See Attached Detail) 729,143,069 145,828,614 3,626,311.79 3,626,169.25 7,252,481.04 4.973291% Subtotal Centrally Assessed 749,192,170 149,776,364 3,805,286.41 3,805,143.87 7,610,430.28 5.081196% LOCALLY ASSESSED: Maricopa County - 07: 900000 506-16-006 G 0 61,500 9,840 294.62 294.62 589.24 900000 506-16-006 H 9 53,000 8,480 253.32 253.32 506.64 Subtotal Locally Assessed 114,500 18,320 547.94 547.94 1,095.88 5.981878% Total Maricopa County 729,257,569 145,846,934 3,626,859.73 3,626,717.19 7,253,576.92 4.973417% TOTAL ARIZONA $749,306,670 $149,794,684 $3,805,834.35 $3,805,691.81 $7,611,526.16 5.081306% SUMMARY BY COUNTY: COCONINO - 03 599,851 119,970 1,251.67 1,251.67 2,503.34 2.086635% LA PAZ - 15 19,449,250 3,827,780 177,722.95 177,722.95 355,445.90 9.285955% MARICOPA - 07 729,257,569 145,846,934 3,626,859.73 3,626,717.19 7,253,576.92 4.973417% TOTAL ARIZONA $749,306,670 $149,794,684 $3,805,834.35 $3,805,691.81 $7,611,526.16 5.081306% j \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\wendy\prop. Tax Pmts\Batch Detail\Arizona\Arizona 12-13.xls Sheet: Detail
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Workpaper Southern California Edison / 2015GRC A.13-11-003 411 SOUTHERN CALIFORNIA EDISON COMPANY NEVADA PROPERTY TAX ACCRUAL FISCAL YEAR 2012-2013 MOHAVE PLANT 12/2010 Balance Annual Monthly Plant Reserve Net Plant Property Tax Property Tax Electric Plant $323,211,271 ($281,868,120) $41,343,151 100.00% $65,609 $5,467 Fuel Stock 0 0 0.00% 0 0 Materials & Supplies 0 0 0.00% 0 0 Subtotal 323,211,271 (281,868,120) 41,343,151 100.00% 65,609 5,467 CWIP 0 0 0.00% 0 0 Total $323,211,271 ($281,868,120) $41,343,151 100.00% $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 26-25-401-001 64,300.00 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 3.3483% NON-MOHAVE PLANT 12/2010 Balance Annual Monthly Plant Reserve Net Plant Property Tax Property Tax Electric Plant $96,824,069 ($42,312,377) $54,511,691 83.43% $460,336 $38,361 Plant Not Classified 1,971,257 (52,213) 1,919,044 2.94% 16,222 1,352 Fuel Stock 0 0 0.00% 0 0 Materials & Supplies 0 0 0.00% 0 0 Subtotal 98,795,325 (42,364,590) 56,430,735 86.37% 476,558 39,713 CWIP 8,908,029 8,908,029 13.63% 75,205 6,267 Total $107,703,354 ($42,364,590) $65,338,764 100.00% $551,763 $45,980 6-month CWIP $26,127 $2,177 12-month CWIP $0 $0 Total $577,890 $48,157 Assessed Value $19,243,000 Total Nevada $643,499 $53,624 6-month CWIP 911,200 12-month CWIP MONTHLY EXPENSE: Total Assessment $20,154,200 Mohave $5,467 Non Mohave 39,713 Estimated Tax Rate 2.86734760% 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\2012-13 Est\2012-13 Nev. Est. (revdl).xls Sheet: 2012-13 Accrual - Actual
412 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 310.000 Land Owned in Fee (1) $652,771.83 $0.00 $0.00 $652,771.83 $0.00 $652,771.83 $0.00 $0.00 $0.00 311.000 Structures and Improvements (1) 33,853,157.47 0.00 (2,579.47) 33,850,578.00 (37,133,415.21) 33,850,578.00 (37,133,415.21) 0.00 0.00 312.000 Boiler Plant Equipment (1) 182,463,529.99 0.00 0.00 182,463,529.99 (161,204,627.88) 182,463,529.99 (161,204,627.88) 0.00 0.00 314.000 Turbogenerator Units (1) 60,439,456.33 0.00 0.00 60,439,456.33 (54,107,967.08) 60,439,456.33 (54,107,967.08) 0.00 0.00 315.000 Accessory Electric Equipment (1) 30,334,486.59 0.00 0.00 30,334,486.59 (25,318,564.60) 30,334,486.59 (25,318,564.60) 0.00 0.00 316.000 Miscellaneous Equipment (1) 5,144,080.19 0.00 0.00 5,144,080.19 (4,079,771.52) 5,144,080.19 (4,079,771.52) 0.00 0.00 TOTAL STEAM PRODUCTION PLANT 312,887,482.40 0.00 (2,579.47) 312,884,902.93 (281,844,346.29) 312,884,902.93 (281,844,346.29) 0.00 0.00 Hydraulic Production Plant 330.100 Land Owned in Fee (1) (3) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331.000 Structures and Improvements (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334.000 Accessory Electric Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 335.000 Miscellaneous Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 335.100 Miscellaneous Equipment-Furnishings (1) (3) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL HYDRAULIC PRODUCTION PLANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Transmission Plant 350.100 Land Owned in Fee (1) 207,452.55 0.00 0.00 207,452.55 0.00 0.00 0.00 207,452.55 0.00 350.200 Land Rights - Easements (1) 10,880.33 0.00 0.00 10,880.33 0.00 0.00 0.00 10,880.33 0.00 350.300 Land Rights - Government Land (1) 82,907.77 0.00 0.00 82,907.77 (31,864.46) 0.00 0.00 82,907.77 (31,864.46) 352.000 Structures and Improvements (1) 2,859,509.04 56,563.13 0.00 2,916,072.17 (1,310,198.16) 168,580.16 (153,906.31) 2,747,492.01 (1,156,291.85) 353.000 Station Equipment (1) 73,644,164.15 1,034,477.44 0.00 74,678,641.59 (14,806,459.68) 9,518,339.12 (7,110,102.49) 65,160,302.47 (7,696,357.19) 354.000 Towers and Fixtures (1) 7,411,838.21 0.00 0.00 7,411,838.21 (8,560,959.36) 0.00 0.00 7,411,838.21 (8,560,959.36) 354.000 Towers and Fixtures - 800-kV DC Line (2) 7,698,607.48 0.00 0.00 7,698,607.48 (8,668,772.95) 0.00 0.00 7,698,607.48 (8,668,772.95) 355.000 Poles and Fixtures (1) 43,204.47 0.00 0.00 43,204.47 (23,579.65) 0.00 0.00 43,204.47 (23,579.65) 356.000 Overhead Conductors and Devices (1) 6,507,642.94 0.00 0.00 6,507,642.94 (8,799,369.90) 0.00 0.00 6,507,642.94 (8,799,369.90) 356.000 Overhead Conductors and Devices - 800-kV DC Line (2) 5,631,427.23 0.00 0.00 5,631,427.23 (7,348,983.22) 0.00 0.00 5,631,427.23 (7,348,983.22) 359.000 Roads and Trails (1) 342,216.36 0.00 0.00 342,216.36 (257,885.51) 0.00 0.00 342,216.36 (257,885.51) 359.000 Roads and Trails - 800-kV DC Line (2) 668,870.63 0.00 0.00 668,870.63 (504,044.85) 0.00 0.00 668,870.63 (504,044.85) TOTAL TRANSMISSION PLANT 105,108,721.16 1,091,040.57 0.00 106,199,761.73 (50,312,117.74) 9,686,919.28 (7,264,008.80) 96,512,842.45 (43,048,108.94) \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\nevada\nevada 2011\2011 Net Investment including Mohave.xlsx Sheet: Summary
Workpaper Southern California Edison / 2015GRC A.13-11-003 413 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 362 - Distribution Station Equipment 61,463.03 26,595.45 0.00 88,058.48 (6,292.39) 0.00 0.00 88,058.48 (6,292.39) 364 - Distribution-Poles, Towers&Fix 0.00 3,602.30 0.00 3,602.30 (70.94) 0.00 0.00 3,602.30 (70.94) 366 - Distribution Underground Conduit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DISTRIBUTION PLANT 61,463.03 30,197.75 0.00 91,660.78 (6,363.33) 0.00 0.00 91,660.78 (6,363.33) General Plant 389.200 Land Easements (1) 4,924.25 0.00 0.00 4,924.25 (449.55) 0.00 0.00 4,924.25 (449.55) 389.300 Right of Way Over Government Land (1) 25.14 0.00 0.00 25.14 0.00 0.00 0.00 25.14 0.00 390.000 Structures and Improvements (1) 398,494.07 0.00 0.00 398,494.07 (198,241.15) 5,394.73 (3,541.97) 393,099.34 (194,699.18) 391.000 Office Furniture & Equipment (1) 236,755.00 1,639.65 0.00 238,394.65 (137,208.39) 177,316.14 (94,035.71) 61,078.51 (43,172.68) 392.000 Transportation Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 393.000 Stores Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 394.400 Shop and Garage Equipment (1) 2,688.19 0.00 (2,688.19) 0.00 0.00 0.00 0.00 0.00 0.00 394.591 Office Furniture/Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 395.595 Laboratory Test Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 396.000 Power Operated Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397.XXX Communication Equipment - 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Telephone, Radio and Microwave (1) 1,312,343.35 113,131.83 (443,102.16) 982,373.02 (254,345.74) 103,707.93 (101,937.70) 878,665.09 (152,408.04) 397.300 Communication Equipment - Microwave - 0.00 0.00 0.00 0.00 0.00 0.00 0.00 800-kV DC Line (2) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 398.000 Miscellaneous Equipment 6,756.52 7,888.72 0.00 14,645.24 (5,870.66) 5,282.45 (3,917.99) 9,362.79 (1,952.67) TOTAL GENERAL PLANT 1,961,986.52 122,660.20 (445,790.35) 1,638,856.37 (596,115.49) 291,701.25 (203,433.37) 1,347,155.12 (392,682.12) TOTAL ELECTRIC PLANT IN SERVICE 420,019,653.11 1,243,898.52 (448,369.82) 420,815,181.81 (332,758,942.85) 322,863,523.46 (289,311,788.46) 97,951,658.35 (43,447,154.39) 106.000 Completed Construction Work Not Classified Various (1) 1,986,943.68 3,258,556.45 (1,941,705.75) 3,303,794.38 (87,437.22) (582.51) 585.52 3,304,376.89 (88,022.74) 106.000 Completed Construction Work Not Classified 800-kV DC Line (2) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 107.000 Construction Work in Progress Various (1) 26,557,450.44 3,159,722.99 0.00 29,717,173.43 0.00 24,771,007.41 0.00 4,946,166.02 0.00 107.000 Construction Work in Progress - 800-kV DC Line (2) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 151.300 Fuel Stock - Perm. Coal Storage Pile (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 151.310 Fuel Stock - Actrive Coal Inventory (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 154.100 Material & Supplies - Eldorado/Mohave 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTALS - STATE OF NEVADA $448,564,047.23 $7,662,177.96 ($2,390,075.57) $453,836,149.62 ($332,846,380.07) $347,633,948.36 ($289,311,202.94) $106,202,201.26 ($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
414 Workpaper Southern California Edison / 2015GRC A.13-11-003
Workpaper Southern California Edison / 2015GRC A.13-11-003 415
416 Workpaper Southern California Edison / 2015GRC A.13-11-003 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 310.000 Land Owned in Fee (1) $652,771.83 $0.00 $0.00 $652,771.83-652,771.83 - $0.00 $0.00 311.000 Structures and Improvements (1) 33,850,578.00 0.00 0.00 33,850,578.00 (36,312,886.65) 33,850,578.00 (36,312,886.65) 0.00 0.00 312.000 Boiler Plant Equipment (1) 182,463,529.99 0.00 0.00 182,463,529.99 (166,568,546.77) 182,463,529.99 (166,568,546.77) 0.00 0.00 314.000 Turbogenerator Units (1) 60,439,456.33 0.00 0.00 60,439,456.33 (55,703,985.80) 60,439,456.33 (55,703,985.80) 0.00 0.00 315.000 Accessory Electric Equipment (1) 30,334,486.59 0.00 0.00 30,334,486.59 (26,572,545.11) 30,334,486.59 (26,572,545.11) 0.00 0.00 316.000 Miscellaneous Equipment (1) 5,144,080.19 0.00 0.00 5,144,080.19 (4,345,848.73) 5,144,080.19 (4,345,848.73) 0.00 0.00 TOTAL STEAM PRODUCTION PLANT 312,884,902.93 0.00 0.00 312,884,902.93 (289,503,813.06) 312,884,902.93 (289,503,813.06) 0.00 0.00 Hydraulic Production Plant 330.100 Land Owned in Fee (1) (3) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 331.000 Structures and Improvements (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 334.000 Accessory Electric Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 335.000 Miscellaneous Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 335.100 Miscellaneous Equipment-Furnishings (1) (3) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL HYDRAULIC PRODUCTION PLANT 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 Transmission Plant 350.100 Land Owned in Fee (1) 207,452.55 0.00 0.00 207,452.55 0.00 0.00 0.00 207,452.55 0.00 350.200 Land Rights - Easements (1) 10,880.33 0.00 0.00 10,880.33 0.00 0.00 0.00 10,880.33 0.00 350.300 Land Rights - Government Land (1) 82,907.77 0.00 0.00 82,907.77 (34,458.84) 0.00 0.00 82,907.77 (34,458.84) 352.000 Structures and Improvements (1) 2,916,072.17 (30,858.12) 0.00 2,885,214.05 (1,352,625.30) 168,580.16 (157,574.71) 2,716,633.89 (1,195,050.59) 353.000 Station Equipment (1) 74,678,641.59 (299,375.14) (57,427.60) 74,321,838.85 (16,190,749.29) 9,518,339.12 (7,700,795.49) 64,803,499.73 (8,489,953.80) 354.000 Towers and Fixtures (1) 7,411,838.21 0.00 0.00 7,411,838.21 (8,807,934.23) 0.00 0.00 7,411,838.21 (8,807,934.23) 354.000 Towers and Fixtures - 800-kV DC Line (2) 7,698,607.48 0.00 0.00 7,698,607.48 (8,854,619.47) 0.00 0.00 7,698,607.48 (8,854,619.47) 355.000 Poles and Fixtures (1) 43,204.47 0.00 0.00 43,204.47 (23,729.40) 0.00 0.00 43,204.47 (23,729.40) 356.000 Overhead Conductors and Devices (1) 6,507,642.94 0.00 0.00 6,507,642.94 (9,148,116.36) 0.00 0.00 6,507,642.94 (9,148,116.36) 356.000 Overhead Conductors and Devices - 800-kV DC Line (2) 5,631,427.23 0.00 0.00 5,631,427.23 (7,666,477.03) 0.00 0.00 5,631,427.23 (7,666,477.03) 359.000 Roads and Trails (1) 342,216.36 0.00 0.00 342,216.36 (262,083.46) 0.00 0.00 342,216.36 (262,083.46) 359.000 Roads and Trails - 800-kV DC Line (2) 668,870.63 0.00 0.00 668,870.63 (512,249.77) 0.00 0.00 668,870.63 (512,249.77) TOTAL TRANSMISSION PLANT 106,199,761.73 (330,233.26) (57,427.60) 105,812,100.87 (52,853,043.15) 9,686,919.28 (7,858,370.20) 96,125,181.59 (44,994,672.95) \\sce\workgroup\corpctr10\controllers\wkgroups\caprec&propval\glenn\nevada\nevada 2012\Nevada Filing-2012 - Excl. Mohave.xlsx Sheet: 2012 Net Investment incl Mohave
Workpaper Southern California Edison / 2015GRC A.13-11-003 417 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 362 - Distribution Station Equipment 88,058.48 0.00 0.00 88,058.48 (8,121.27) 0.00 0.00 88,058.48 (8,121.27) 364 - Distribution-Poles, Towers&Fix 3,602.30 0.00 0.00 3,602.30 (240.80) 0.00 0.00 3,602.30 (240.80) 366 - Distribution Underground Conduit 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTAL DISTRIBUTION PLANT 91,660.78 0.00 0.00 91,660.78 (8,362.07) 0.00 0.00 91,660.78 (8,362.07) General Plant 389.200 Land Easements (1) 4,924.25 0.00 0.00 4,924.25 (522.12) 0.00 0.00 4,924.25 (522.12) 389.300 Right of Way Over Government Land (1) 25.14 0.00 0.00 25.14 0.00 0.00 0.00 25.14 0.00 390.000 Structures and Improvements (1) 398,494.07 0.00 0.00 398,494.07 (191,141.82) 5,394.73 (4,005.05) 393,099.34 (187,136.77) 391.000 Office Furniture & Equipment (1) 238,394.65 (1,120.11) (98,933.46) 138,341.08 (62,273.93) 78,931.26 (16,813.00) 59,409.82 (45,460.93) 392.000 Transportation Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 393.000 Stores Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 394.400 Shop and Garage Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 394.591 Office Furniture/Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 395.595 Laboratory Test Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 396.000 Power Operated Equipment (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 397.XXX Communication Equipment - Telephone, Radio and Microwave (1) 982,373.02 1,899,155.88 0.00 2,881,528.90 (638,861.96) 103,707.93 (191,918.00) 2,777,820.97 (446,943.96) 397.300 Communication Equipment - Microwave - 800-kV DC Line (2) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 398.000 Miscellaneous Equipment 14,645.24 0.00 0.00 14,645.24 (6,668.55) 5,282.45 (4,259.15) 9,362.79 (2,409.40) TOTAL GENERAL PLANT 1,638,856.37 1,898,035.77 (98,933.46) 3,437,958.68 (899,468.38) 193,316.37 (216,995.20) 3,244,642.31 (682,473.18) TOTAL ELECTRIC PLANT IN SERVICE 421,610,710.51 1,567,802.51 (156,361.06) 422,226,623.26 (343,264,686.66) 322,765,138.58 (297,579,178.46) 99,461,484.68 (45,685,508.20) 106.000 Completed Construction Work Not Classified Various (1) 3,303,794.38 559,680.95 0.00 3,863,475.33 (61,074.14) (109,122.28) 21,903.98 3,972,597.61 (82,978.12) 106.000 Completed Construction Work Not Classified 800-kV DC Line (2) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 107.000 Construction Work in Progress Various (1) 29,717,173.43 107,871,764.27 0.00 137,588,937.70 0.00 25,393,184.51 0.00 112,195,753.19 0.00 107.000 Construction Work in Progress - 800-kV DC Line (2) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 151.300 Fuel Stock - Perm. Coal Storage Pile (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 151.310 Fuel Stock - Actrive Coal Inventory (1) 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 154.100 Material & Supplies - Eldorado/Mohave 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 TOTALS - STATE OF NEVADA $454,631,678.32 $109,999,247.73 ($156,361.06) $563,679,036.29 ($343,325,760.80) $348,049,200.81 ($297,557,274.48) $215,629,835.48 ($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-2012 - Excl. Mohave.xlsx Sheet: 2012 Net Investment incl Mohave
418 Workpaper Southern California Edison / 2015GRC A.13-11-003 NRS: CHAPTER 361 - PROPERTY TAX General Provisions NRS 361.225 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 361.227 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 361.157 or 361.159 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 361.2275. 4. 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 361.320. (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) http://www.leg.state.nv.us/nrs/nrs-361.html
Workpaper Southern California Edison / 2015GRC A.13-11-003 419 Mohave Generating Station Parcel List Property Tax Year 2008-2009 Assessed Value Per Tax Bills Total Property APN Primary Owner Per Tax Bill Taxable Value @ 35% Tax Rate Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total 264-20-000-002 Southern California Edison $52,323 $18,313 3.3407% $611.78 $152.93 $152.95 $152.95 $152.95 $611.78 264-20-000-003 Southern California Edison 16,046 5,616 3.3407% 187.61 46.91 46.90 46.90 46.90 187.61 264-21-101-004 Southern California Edison 16,586 5,805 3.3407% 193.93 48.49 48.48 48.48 48.48 193.93 264-21-101-006 Southern California Edison 30,209 10,573 3.3407% 353.21 88.31 88.30 88.30 88.30 353.21 264-21-501-002 Nevada Power Co. 1,187,946 415,781 3.3407% 13,890.00 3,472.50 3,472.50 3,472.50 3,472.50 13,890.00 264-21-703-001 Nevada Power Co. 416,234 145,682 3.3407% 4,866.80 1,216.70 1,216.70 1,216.70 1,216.70 4,866.80 264-22-000-001 Nevada Power Co. 1,977,109 691,988 3.3407% 23,117.24 5,779.31 5,779.31 5,779.31 5,779.31 23,117.24 264-22-000-002 Nevada Power Co. 1,456,817 509,886 3.3407% 17,033.76 4,258.44 4,258.44 4,258.44 4,258.44 17,033.76 264-23-000-001 Nevada Power Co. 1,456,817 509,886 3.3407% 17,033.76 4,258.44 4,258.44 4,258.44 4,258.44 17,033.76 264-23-000-002 Nevada Power Co. 1,456,817 509,886 3.3407% 17,033.76 4,258.44 4,258.44 4,258.44 4,258.44 17,033.76 264-24-101-001 Nevada Power Co. 235,869 82,554 3.3407% 2,757.88 689.47 689.47 689.47 689.47 2,757.88 264-24-302-002 Nevada Power Co. 36,711 12,849 3.3407% 429.25 107.32 107.31 107.31 107.31 429.25 264-25-401-001 Southern California Edison 196,734 68,857 3.3407% 2,300.31 575.07 575.08 575.08 575.08 2,300.31 264-26-000-001 Nevada Power Co. 2,081,166 728,408 3.3407% 24,333.93 6,083.49 6,083.48 6,083.48 6,083.48 24,333.93 264-26-000-002 Nevada Power Co. 1,300,729 455,255 3.3407% 15,208.70 3,802.16 3,802.18 3,802.18 3,802.18 15,208.70 264-27-101-001 Southern California Edison 2,081,166 728,408 3.3407% 24,333.93 6,083.49 6,083.48 6,083.48 6,083.48 24,333.93 264-27-301-001 Nevada Power Co. 1,300,729 455,255 3.3407% 15,208.70 3,802.16 3,802.18 3,802.18 3,802.18 15,208.70 j Total $15,300,008 $5,355,002 $178,894.55 $44,723.63 $44,723.64 $44,723.64 $44,723.64 $178,894.55 Edison' Share $25,045.25 $25,045.20 $25,045.20 $25,045.20 $100,180.85 Other Participants' Share $19,678.38 $19,678.44 $19,678.44 $19,678.44 $78,713.70 FILE: NEVADA\MOHAVE\2008-2009 Mohave Parcel List.xls SHEET: Summary
420 Workpaper Southern California Edison / 2015GRC A.13-11-003 Mohave Generating Station Parcel List Property Tax Year 2009-2010 Assessed Value Per Tax Bills Taxes As Less Cap Total Property APN Primary Owner Per Tax Bill Taxable Value @ 35% Tax Rate Assessed Reduction Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total 264-20-000-002 Southern California Edison $64,360 $22,526 3.3450% $753.49 ($92.77) $660.72 $165.18 $165.18 $165.18 $165.18 $660.72 264-20-000-003 Southern California Edison 20,560 7,196 3.3450% 240.71 (38.09) 202.62 50.64 50.66 50.66 50.66 202.62 264-21-101-004 Southern California Edison 15,300 5,355 3.3450% 179.12 0.00 179.12 44.78 44.78 44.78 44.78 179.12 264-21-101-006 Southern California Edison 27,871 9,755 3.3450% 326.30 0.00 326.30 81.56 81.58 81.58 81.58 326.30 264-21-501-002 Nevada Power Co. 1,321,871 462,655 3.3450% 15,475.81 (474.61) 15,001.20 3,750.30 3,750.30 3,750.30 3,750.30 15,001.20 264-21-703-001 Nevada Power Co. 380,000 133,000 3.3450% 4,448.85 0.00 4,448.85 1,112.22 1,112.21 1,112.21 1,112.21 4,448.85 264-22-000-001 Nevada Power Co. 2,240,000 784,000 3.3450% 26,224.80 (1,258.18) 24,966.62 6,241.64 6,241.66 6,241.66 6,241.66 24,966.62 264-22-000-002 Nevada Power Co. 1,280,000 448,000 3.3450% 14,985.60 0.00 14,985.60 3,746.40 3,746.40 3,746.40 3,746.40 14,985.60 264-23-000-001 Nevada Power Co. 1,280,000 448,000 3.3450% 14,985.60 0.00 14,985.60 3,746.40 3,746.40 3,746.40 3,746.40 14,985.60 264-23-000-002 Nevada Power Co. 1,280,000 448,000 3.3450% 14,985.60 0.00 14,985.60 3,746.40 3,746.40 3,746.40 3,746.40 14,985.60 264-24-101-001 Nevada Power Co. 2,304,294 806,503 3.3450% 26,977.53 (23,999.02) 2,978.51 744.62 744.63 744.63 744.63 2,978.51 264-24-302-002 Nevada Power Co. 11,760 4,116 3.3450% 137.68 0.00 137.68 34.42 34.42 34.42 34.42 137.68 264-25-401-001 Southern California Edison 1,260,411 441,144 3.3450% 14,756.27 (12,271.94) 2,484.33 621.09 621.08 621.08 621.08 2,484.33 264-26-000-001 Nevada Power Co. 1,280,000 448,000 3.3450% 14,985.60 0.00 14,985.60 3,746.40 3,746.40 3,746.40 3,746.40 14,985.60 264-26-000-002 Nevada Power Co. 1,040,000 364,000 3.3450% 12,175.80 0.00 12,175.80 3,043.95 3,043.95 3,043.95 3,043.95 12,175.80 264-27-101-001 Southern California Edison 2,240,000 784,000 3.3450% 26,224.80 0.00 26,224.80 6,556.20 6,556.20 6,556.20 6,556.20 26,224.80 264-27-301-001 Nevada Power Co. 1,040,000 364,000 3.3450% 12,175.80 0.00 12,175.80 3,043.95 3,043.95 3,043.95 3,043.95 12,175.80 j Total $17,086,427 $5,980,250 $200,039.36 ($38,134.61) $161,904.75 $40,476.15 $40,476.20 $40,476.20 $40,476.20 $161,904.75 Edison' Share $22,666.62 $22,666.67 $22,666.67 $22,666.67 $90,666.63 Other Participants' Share $17,809.53 $17,809.53 $17,809.53 $17,809.53 $71,238.12 FILE: NEVADA\MOHAVE\2009-2010 Mohave Parcel List.xls SHEET: Summary
Workpaper Southern California Edison / 2015GRC A.13-11-003 421 Mohave Generating Station Parcel List Property Tax Year 2010-2011 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 Value @ 35% Tax Rate Assessed Reduction Taxes August 16, 2010 October 4, 2010 January 3, 2011 March 7, 2011 Total 264-20-000-002 Southern California Edison $64,360 $22,526 3.3552% $755.79 ($42.21) $713.58 $178.38 $178.40 $178.40 $178.40 $713.58 264-20-000-003 Southern California Edison 20,560 7,196 3.3552% 241.44 (22.61) 218.83 54.70 54.71 54.71 54.71 218.83 264-21-101-004 Southern California Edison 15,300 5,355 3.3552% 179.67 0.00 179.67 44.91 44.92 44.92 44.92 179.67 264-21-101-006 Southern California Edison 27,871 9,755 3.3552% 327.30 0.00 327.30 81.81 81.83 81.83 81.83 327.30 264-21-501-002 Nevada Power Co. 1,321,871 462,655 3.3552% 15,523.00 0.00 15,523.00 3,880.75 3,880.75 3,880.75 3,880.75 15,523.00 264-21-703-001 Nevada Power Co. 380,000 133,000 3.3552% 4,462.42 0.00 4,462.42 1,115.59 1,115.61 1,115.61 1,115.61 4,462.42 264-22-000-001 Nevada Power Co. 2,240,000 784,000 3.3552% 26,304.77 0.00 26,304.77 6,576.20 6,576.19 6,576.19 6,576.19 26,304.77 264-22-000-002 Nevada Power Co. 1,280,000 448,000 3.3552% 15,031.30 0.00 15,031.30 3,757.81 3,757.83 3,757.83 3,757.83 15,031.30 264-23-000-001 Nevada Power Co. 1,280,000 448,000 3.3552% 15,031.30 0.00 15,031.30 3,757.81 3,757.83 3,757.83 3,757.83 15,031.30 264-23-000-002 Nevada Power Co. 1,280,000 448,000 3.3552% 15,031.30 0.00 15,031.30 3,757.81 3,757.83 3,757.83 3,757.83 15,031.30 264-24-101-001 Nevada Power Co. 518,100 181,335 3.3552% 6,084.15 (2,867.36) 3,216.79 804.19 804.20 804.20 804.20 3,216.79 264-24-302-002 Nevada Power Co. 11,760 4,116 3.3552% 138.10 0.00 138.10 34.51 34.53 34.53 34.53 138.10 264-25-401-001 Southern California Edison 1,260,411 441,144 3.3552% 14,801.26 (12,118.18) 2,683.08 670.77 670.77 670.77 670.77 2,683.08 264-26-000-001 Nevada Power Co. 1,280,000 448,000 3.3552% 15,031.30 0.00 15,031.30 3,757.81 3,757.83 3,757.83 3,757.83 15,031.30 264-26-000-002 Nevada Power Co. 1,040,000 364,000 3.3552% 12,212.93 0.00 12,212.93 3,053.24 3,053.23 3,053.23 3,053.23 12,212.93 264-27-101-001 Southern California Edison 2,240,000 784,000 3.3552% 26,304.77 0.00 26,304.77 6,576.20 6,576.19 6,576.19 6,576.19 26,304.77 264-27-301-001 Nevada Power Co. 1,040,000 364,000 3.3552% 12,212.93 0.00 12,212.93 3,053.24 3,053.23 3,053.23 3,053.23 12,212.93 j Total $15,300,233 $5,355,082 $179,673.73 ($15,050.36) $164,623.37 $41,155.73 $41,155.88 $41,155.88 $41,155.88 $164,623.37 Project Owners: Southern California Edison 56.0% $23,047.23 $23,047.38 $23,047.38 $23,047.38 $92,189.37 Salt River Project 20.0% 8,231 8,231 8,231 8,231 32,924.56 Nevada Power 14.0% 5,762 5,762 5,762 5,762 23,047.16 LADWP 10.0% 4,116 4,116 4,116 4,116 16,462.28 Total $41,155.73 $41,155.88 $41,155.88 $41,155.88 $164,623.37 Participants' Share $18,108.50 $18,108.50 $18,108.50 $18,108.50 $72,434.00 FILE: NEVADA\MOHAVE\2010-2011 Mohave Parcel List.xls SHEET: Summary
422 Workpaper Southern California Edison / 2015GRC A.13-11-003 Mohave Generating Station Parcel List Property Tax Year 2011-2012 Assessed Value Per Tax Bills Taxes As Less Cap Total Property APN Primary Owner Per Tax Bill Taxable Value @ 35% Tax Rate Assessed Reduction Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total 264-20-000-002 Southern California Edison $64,360 $22,526 3.3483% $754.24 $0.00 $754.24 $188.56 $188.56 $188.56 $188.56 $754.24 264-20-000-003 Southern California Edison 20,560 7,196 3.3483% 240.94 (8.32) 232.62 58.14 58.16 58.16 58.16 232.62 264-21-101-004 Southern California Edison 15,300 5,355 3.3483% 179.30 0.00 179.30 44.81 44.83 44.83 44.83 179.30 264-21-101-006 Southern California Edison 27,871 9,755 3.3483% 326.63 0.00 326.63 81.65 81.66 81.66 81.66 326.63 264-21-501-002 Nevada Power Co. 1,321,871 462,655 3.3483% 15,491.08 0.00 15,491.08 3,872.77 3,872.77 3,872.77 3,872.77 15,491.08 264-21-703-001 Nevada Power Co. 380,000 133,000 3.3483% 4,453.24 0.00 4,453.24 1,113.31 1,113.31 1,113.31 1,113.31 4,453.24 264-22-000-001 Nevada Power Co. 2,240,000 784,000 3.3483% 26,250.67 0.00 26,250.67 6,562.66 6,562.67 6,562.67 6,562.67 26,250.67 264-22-000-002 Nevada Power Co. 1,280,000 448,000 3.3483% 15,000.38 0.00 15,000.38 3,750.08 3,750.10 3,750.10 3,750.10 15,000.38 264-23-000-001 Nevada Power Co. 1,280,000 448,000 3.3483% 15,000.38 0.00 15,000.38 3,750.08 3,750.10 3,750.10 3,750.10 15,000.38 264-23-000-002 Nevada Power Co. 1,280,000 448,000 3.3483% 15,000.38 0.00 15,000.38 3,750.08 3,750.10 3,750.10 3,750.10 15,000.38 264-24-101-001 Nevada Power Co. 518,100 181,335 3.3483% 6,071.64 (2,652.19) 3,419.45 854.87 854.86 854.86 854.86 3,419.45 264-24-302-002 Nevada Power Co. 11,760 4,116 3.3483% 137.82 0.00 137.82 34.44 34.46 34.46 34.46 137.82 264-25-401-001 Southern California Edison 1,260,411 441,144 3.3483% 14,770.82 (11,918.71) 2,852.11 713.02 713.03 713.03 713.03 2,852.11 264-26-000-001 Nevada Power Co. 1,280,000 448,000 3.3483% 15,000.38 0.00 15,000.38 3,750.08 3,750.10 3,750.10 3,750.10 15,000.38 264-26-000-002 Nevada Power Co. 1,040,000 364,000 3.3483% 12,187.81 0.00 12,187.81 3,046.96 3,046.95 3,046.95 3,046.95 12,187.81 264-27-101-001 Southern California Edison 2,240,000 784,000 3.3483% 26,250.67 0.00 26,250.67 6,562.66 6,562.67 6,562.67 6,562.67 26,250.67 264-27-301-001 Nevada Power Co. 1,040,000 364,000 3.3483% 12,187.81 0.00 12,187.81 3,046.96 3,046.95 3,046.95 3,046.95 12,187.81 j Total $15,300,233 $5,355,082 $179,304.19 ($14,579.22) $164,724.97 $41,181.13 $41,181.28 $41,181.28 $41,181.28 $164,724.97 Edison' Share $23,061.44 $23,061.59 $23,061.59 $23,061.59 $92,246.21 Other Participants' Share $18,119.69 $18,119.69 $18,119.69 $18,119.69 $72,478.76 FILE: NEVADA\MOHAVE\2011-2012 Mohave Parcel List.xls SHEET: Summary
Workpaper Southern California Edison / 2015GRC A.13-11-003 423 Mohave Generating Station Parcel List Property Tax Year 2012-2013 Assessed Value Per Tax Bills Taxes As Less Cap Total Property APN Primary Owner Per Tax Bill Taxable Value Taxable Value @ 35% Tax Rate Assessed Reduction Taxes 1st Installment 2nd Installment 3rd Installment 4th Installment Total 264-20-000-002 Southern California Edison State Assessed 3.3483% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 264-20-000-003 Southern California Edison State Assessed 3.3483% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 264-21-101-004 Southern California Edison State Assessed 3.3483% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 264-21-101-006 Southern California Edison State Assessed 3.3483% 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 264-21-501-002 Salt River Project et al 390,931 136,826 3.3483% 4,581.34 0.00 4,581.34 1,145.32 1,145.34 1,145.34 1,145.34 4,581.34 264-21-703-001 Salt River Project et al 162,657 56,930 3.3483% 1,906.19 0.00 1,906.19 476.54 476.55 476.55 476.55 1,906.19 264-22-000-001 Salt River Project et al 1,301,260 455,441 3.3483% 15,249.53 0.00 15,249.53 3,812.39 3,812.38 3,812.38 3,812.38 15,249.53 264-22-000-002 Salt River Project et al 1,301,260 455,441 3.3483% 15,249.53 0.00 15,249.53 3,812.39 3,812.38 3,812.38 3,812.38 15,249.53 264-23-000-001 Salt River Project et al 1,301,260 455,441 3.3483% 15,249.53 0.00 15,249.53 3,812.39 3,812.38 3,812.38 3,812.38 15,249.53 264-23-000-002 Salt River Project et al 1,301,260 455,441 3.3483% 15,249.53 0.00 15,249.53 3,812.39 3,812.38 3,812.38 3,812.38 15,249.53 264-24-101-001 Salt River Project et al 210,683 73,739 3.3483% 2,469.00 0.00 2,469.00 617.25 617.25 617.25 617.25 2,469.00 264-24-302-002 Salt River Project et al 9,408 3,293 3.3483% 110.26 0.00 110.26 27.55 27.57 27.57 27.57 110.26 264-25-401-001 Southern California Edison 64,300 22,505 3.3483% 753.53 0.00 753.53 0.00 0.00 0.00 0.00 0.00 264-26-000-001 Salt River Project et al 1,301,260 455,441 3.3483% 15,249.53 0.00 15,249.53 3,812.39 3,812.38 3,812.38 3,812.38 15,249.53 264-26-000-002 Salt River Project et al 650,629 227,720 3.3483% 7,624.75 0.00 7,624.75 1,906.18 1,906.19 1,906.19 1,906.19 7,624.75 264-27-101-001 Salt River Project et al 1,301,260 455,441 3.3483% 15,249.53 0.00 15,249.53 3,812.39 3,812.38 3,812.38 3,812.38 15,249.53 264-27-301-001 Salt River Project et al 650,629 227,720 3.3483% 7,624.75 0.00 7,624.75 1,906.18 1,906.19 1,906.19 1,906.19 7,624.75 j Total $64,300 $9,882,497 $3,481,379 $116,567.00 $0.00 $116,567.00 $28,953.36 $28,953.37 $28,953.37 $28,953.37 $115,813.47 FILE: NEVADA\MOHAVE\2012-2013 Mohave Parcel List.xls SHEET: Summary
424 Workpaper Southern California Edison / 2015GRC A.13-11-003
Workpaper Southern California Edison / 2015GRC A.13-11-003 425 3/6/2013 MICHELE W. SHAFE Clark County Assessor APPRAISAL DIVISION 500 S. Grand Central Pkwy, PO Box 561401, Las Vegas NV 89155-1401 Telephone 702-455-4997 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 91770-3714 www.clarkcountynv.gov/assessor RE: Appeal No. 4904 Parcel No(s). 264-25-401-001 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, email to JIJA@ClarkCountyNV.gov or FAX to 702-380-9556. 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*