Rebuttal Testimony and Schedules Karen L. Everson ... - Xcel Energy

Docket No. E002/GR-10-971Exhibit___(KLE-1), Schedule 2Page 12 of 13Planned Major Maintenance – Nuclear Refueling Outage (Uniform Policy)• Working with the nuclear plant personnel to assure that proper documentation of costassignment is being maintained;• Periodically reviewing deferred work orders to assure that only proper costs are beingincluded;• Establishing the appropriate jurisdictional allocations for each deferred work order;• Communicating this policy and its implications for the budgeting process for departmentaloperating expenses to all business unit personnel responsible for departmental budgets;• Providing forecast information for the future amortizations applicable to this method basedon the business area’s budget of deferred costs.AccountabilitiesBusiness Unit PersonnelBusiness unit personnel are responsible for the following:• Requesting set of deferred work orders prior to the first refueling outage charge;• Making sure all costs are being appropriately tracked based on the rules stated above;• Assuring unvouchered liabilities are booked timely;• Providing all supporting documentation for the costs contained in any deferred workorder;• Keeping Regulatory Accounting aware of any changes to the refueling schedule in timeto affect the monthly amortization.Regulatory AccountingRegulatory Accounting is responsible for the following:• Performing the compliance accounting associated with this deferral;• Providing the appropriate jurisdictional allocators for the various accumulating workorders;• Calculating and documenting the monthly amortization;• Providing all relevant deferral related information for the amortization for the forecastand for rate case preparations;• Periodically reviewing work orders for the appropriateness of charges and working withthe business unit personnel to resolve any issues.Regulatory AccountingPage 12