State of Minnesota OFFICE OF ENERGY SECURITY. Utility Information Request. [] Rate of Return [ ] Forecasting [1 CIP
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1 r DocketNumber: E15/G^8-415 big^'-'-'l^^ State of Minnesota OFFICE OF ENERGY SECURITY Utility Information Request RECEIVED :MMOEc-, wms;.da^oa%%^^y^27,28 Requested From: Minnesota Power Response Due: November 6, 28 Analyst Requesting information: Mark Johnson, Dale Lusti, Nancy Campbell Type of Inquiry: [X] Financial [] Engineering [].._,. Cost of Service [] Rate of Return [ ] Forecasting [1 CIP [ ] Rate Design [ ] Conservation [].,. Other: If you feel your responses are trade secret or privileged, please indicate this on your response. Request NO Subject: Depreciation Considering the Commission's decisions on Thursday, October 23, 28, regarding Docket No. E15/D-8-422, what is the total affect on MP's accumulated depreciation and depreciation expense in MP's test-year rate base and income statement? Please provide all calculations and supporting documentation. Response: The test year expense included an estimated increase for the Transmission and Distribution Depreciation study of $3,491,35 (total company basis). The estimated increase in annual expense as result of the order is $2,852,513 (total company basis). As a result of die Commission's decision, the effect on depreciation expense is a decrease of $553,526 (MN Jurisdiction) and a corresponding increase to MN Jurisdiction Operating Income of $324,532, net Of taxes (see attached Ele "OES IR Attachmentxls") The revised test year depreciation expense is $43,66,93 (MN Jurisdiction). Response by: Julie Fender Title: Supervisor --Accounting Department: Property & Construction Accounting Telephone: EXHIBIT 9
2 Depreciation Expense as filed: Adjustment: Revised Depreciation Expense 44,214,456 (553,526) rn 43,66,93 c* The resulting change to accumulated depreciation is an increase of $2,186,66 (MN Jurisdiction); which results in a corresponding $2,186,66 decrease to Average Rate Base (see OES IR 1148 J Attachment.xls). The revised test year accumulated depreciation balance is $649,921,83 (MN Jurisdiction). Accumulated Depreciation as filed: 647,735,17 Adjustment:. 2,186,66 \2] Revised Accumulated Depreciation.649,921,83 The increase was inadvertently omitted in the test year Accumulated Reserve. The OES IR Attachment.xls shows how all amounts were computed. [1] See summary on "Distribution changes" tab of OES IR Attachment.xls [2] MN Jurisdiction amount from "Accum Depr Changes" tab of OES IR Attachment.xls Response by: Julie Fender Title: Supervisor - Accounting Department: Property & Construction Accounting Telephone:
3 5*. Allele, Inc. dlbla Minnesota Power Depredation and Amortization Expense 3B/9Test Year C!i e^c[ai^lzoj).ejlep.lqclatloq m DlHrlbntlon Plant BnlancB 13/31/27 Less Lund Depreciable Balance (512/31/27 %rry& ggf- "innn B,3JS.75 ^ "^w***"^^" _ im Depreciable Additions lo Plant through 6/3/28 Transfers lo Plant Nc( Depreciable Addlllons! 832i17j K%AoQ awpq RBkNiM UIBIOOQii. &tip&w listiooo) Depreciable Balance # 6/3O/28 Depreciation Expense 1/1-6/3/8 3,866, 1.31%- 25,39 45,257, % 674,333 2,761, % 4,726' 75,283 76,83, % 1,52, ,3 68,328,192 5,33, % ' 1.45%. 1,489,23 38, ,2.. 8,325,757-64,541, % 2.71% 55, ,538 Depreciable Additions to Plant 7/1/28-8/3/29 Depreciable 6/3/29 Adlusted 28/9 Depreciation Expense Filed 38/9 Depteelallon Expense Adjustment required Bg^g 5, 3,914, 1.31% igmgawg BMlAMM «,986, ,489,592 ^^MOT 2.95% 81,453 ra,?iji422p o,, Di,^ B awlma Z.741,541 8, % 4.49% 3.128,797 3,11, ,911 MJMZpMl Bma@H u,(3,4 8,325, ,31,1 71,445, % 1.33% 2.71% 2.53% 76,97 11, ,265 1, l» % 381,781 am 2.33% 161, ,2 44,428, % 1,894,21 214,88 23, , , % 171,822,151 48,311 14,853,12 Wind Hydro Transmission Dislnbullon General Plant Intangible Plant Depreciation Expense and Amorllzallon ARO Deterred Expense Amortization ARO Accretion and Depreciation Expense Depreciation and Amortization Expense As ) 2,882, ,39 1.2,882 5, ,357,786 6, ,4 1,4 459, (2) 2,862, ,39-1.2,882 5, ,655,12 6, ,574 5, ,4 2/56,356 55,69,433 Adjustment Total company (72.684) - - ( ) (638,792) 16,387,788 [72,6841 Depreciation and Amortization Expense - MN Jurisdiction (553,526) Slate Income B.8% Federal Income 31.57% Total Utility Operating Expense 51, ,748 (324,532) Total MN Juris Operating Income 324,532 %%sir^%zz^%%2z^^«^
4 1 r AHete, Inc. d/b/a Minnesota Power.- Depreciation and Amortization Expense, 28/9 Test Year 35 Ml 353 3, Calendar-2Q8 DeprecWInn Plant Balance 12/31/27 Less Land Depreciable 12/31/27 Depreciable Additions to Plant through 6/3/28 SZEEEIZ^^ V i ^/o,z7z Depreciable 6/3/28 6,858,619 93,962,775 Depreciation Expense 1/1-6/3/8 Depreciable Additions to Plant 7/1/28-6/3/29 Depreciable 6/3/29 Adjusted 28/9 Depreciation Expense Filed 28/9 Depreciation Expense Adjustment required ' 5; r'5,968,63 "868,619 "~~^2,Q1A5Q$ WMmi#r)#mp#f I mim 6,868,619 92,624,53 2.2% 76,445 1%,#29 (OBgHM 1,625,32 8,383, % 184, % 1,263,665 2,676,655* ; (644,)- EM= 2,32,626 95,985,4 2.69% 2,582,7 2.8% am 2.8% 5,436,741 5,436, % 43,494 \ WgHZ, - W^G'^FT-^ B^.. - ^ ' =Jc. & i I f d 63,,592 34,335,345 58,614 ^ " ' " ' ^ 97,741 63,971,333 34,335, % 2.61% 77, , " * Mw w"^- 232,925 11,547,72 Q 5,669,666 75,519, % 2.41% 2.61% 9,715 1,82,9 896, % 1.48% 2,299-13^ 216,872! 2,62,38 58, ,211,525 15,338, % 1,8 5,574,338 5,51,445-63,893 m «i
5 Allele, Inc. rmb/a MlniMioli Pow.r Accumulated D.preelallon and Arndtllialloti 2tlQt Test Year k Accumulated Provision for Dtprtciollon 1B1 per Powerplanl Inlangiblt AROIDeeomm Accumulated Provision # 12/3lf7 21 Depreciation Expenie AROIDecommlulonlno L«s: Rrllnmtnti Cost to Retire Accumulated Provision ffl e/jofoi rn/1 to 12/3111 leit year 21 Depreciation Expense AROlOeeommljsloninn Ltss: Retirement, Cost to Rill re Accumulated Provision ffi 12/1111 1/1/9 los/3/9 testyear 2O9 Depreciation Expense AHO/Decommlislonlna Le«: Retirement, Cost lo Retire Accumulated Avorane-613/1-6/3/9 Rider Adlustmentir 14,219,1)' 311,911,94 Accumulated Provision ft) 8/3/! Accumulated ProvHIon Pt B/J/9 Adjusted Average Accumulated Depreciation M1TOS Depreciation Expense Rider Adjuitmenii Adjuited 2119 Depr*elation Expense mmm. ^m. =mmm= JSLI3L i im_ 1.625,SI nw-mqi mmm 9,71.74 jism. =mmsl 3»-"'-»' HOT.MOI mm. Jio.m UMdiL T.M7.M1 IWI.'M, 1M,it7-12,152-» M -UL 417,1(2 MMM-O" JLBJMM ffiywi.mm imm 11.B81.7gl 1M.iH.11T,974, ii,12 ' MI3,7S1 Mmm 1MII.1W "'",7,1 4M.ST4 12,111 l1.is7.m fffm"! Llil^L euwunclionalamlfnmenl asc^ - Dlslrlbulton Butk Oelkwy Olhsf Dislribulron.Anioutit Bad* Asslnnnwnl of Suhlunnilwi. ^EZZ^Z^ZZZ^^^" Adju.t.d Av*r»o» Aecumulitad D.pf.cliUtm Ptr,\ 9\ n Workp.p,,, Adjuitid low T93,4as,i91 TI.I11.M1 Ateumulaled Provision To, Deortclillon MHJuri.AHM WfiU Wind Hydro Tmnsmlsslon Dl J til bud on Generil Plant Intannlbta Ai Filed ,12 S9S,2 ii.»7b Mi»S,3M5,m 3 /M,1» 7BO.»SB.39» Revised M3,4S4.22 WS.2 32.t7t.1l7 11.BS1, ,461,17!5,1IJ,H«iMM,1!A. 713,4ZS,S91 N.t PIMU Avirtot Ril* But 121S.J4)) ris.mi i.7i1,« B) MN Jurisdiction
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