SCEG OATT Formula Transmission Rate Filing.pdf - SCANA ...

20091231-0037 FERC PDF (Unofficia1) 12/29/2009
Direct Testimony of Alan C. Heintz
Docket ER 10- -000
Page 14 of28
Exhibit No. SCE-8
At lines 76 through 83, certain components of A&G are directly assigned to transmission
2 as specified by Notes G, J and F. Support for these items is shown on Attachment 5.
3 Note G states that regulatory commission expenses included in the formula are itemized
4 at FERC Form 1, page 351, column h and are directly related to transmission service,
5 RTO filings, or transmission siting. Note J specifies that included amounts in Account
6 No. 930.1 are education and outreach expenses relating to transmission.
7 Account No. 924 and certain elements of Account No. 930.1 are specified at lines 79
8 through 82 and are functionalized to transmission on the basis of NP (line 82). Note F
9 instructs that only expenditures for safety-related advertising will be included on line 80.
10 Total Transmission O&M, including functionalized A&G, is shown at line 84.
I I (e) Depreciation & Amortization Expense
12 Total Transmission Depreciation Expense is shown on line 96. It is the sum of booked
13 transmission depreciation expense (line 85) plus general depreciation, intangible
14 amortization, the electric portion of common depreciation and common amortization
15 (lines 86 through 95) functionalized to transmission. Consistent with the
16 functionalization of G, 1, and C, W &S is the allocation factor.
17 (f) Taxes Other than Income Taxes
18 Taxes Other than Income Taxes functionalized to transmission are specified at line 97,
19 and the total functionalized balance is developed on Attachment 2 - Other Taxes. Labor-
20 related taxes are specified on Attachment 2 and are functionalized by the W&S allocator.
21 The remaining other taxes (property taxes and license fees) are also specified on