Attachment CAD-I-22-A
Chart A
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
Electrical Occurrence
Electrical Result
Outage of Sandy Spring - High
Ridge #34 230 kV line
Outage of Burches Hill Possum Point 500 kV line
Outage of Sandy Spring - High
Ridge #14 230 kV line
Outage of the parallel Burches
Hill 500/230 kV transformer
Outage of Kammer - South
Canton 765 kV line
Outage of Brighton - Doubs 500
kV line
Outage of Meadow Brook Loudoun 500 kV line
Outage of Bath County - Valley
500 kV line
Outage of Conemaugh Keystone 500 kV line
Outage of Bedington - Black
Oak 500 kV line
Outage of Jacks Mountain Juniata #1 500 kV line
Outage of Jacks Mountain Juniata #2 500 kV line
Outage of 502 Junction - Mt.
Storm 500 kV
Outage of Keystone - Jacks
Mountain 500 kV line
Outage of 502 Junction - Mt.
Storm 500 kV
Outage of Bedington - Black
Oak 500 kV line
Outage of 502 Junction - Mt.
Storm 500 kV
Outage of Bedington - Black
Oak 500 kV line
Outage of Conemaugh - Jacks
Mountain 500 kV line
Outage of 502 Junction - Mt.
Storm 500 kV
Outage of Dooms - Lexington
500 kV line
Outage of Bedington - Black
Oak 500 kV line
Outage of Bath County - Valley
500 kV line
Sandy Spring - High Ridge #14 230 kV exceeds its
emergency rating and overloads (2014)
Dickerson - Pleasant View 230 kV exceeds its
emergency rating and overloads (2014)
Sandy Spring - High Ridge #34 230 kV exceeds its
emergency rating and overloads (2014)
Burches Hill 500/230 kV transformer exceeds its
emergency rating and overloads (2014)
Kammer - West Bellaire 345 kV exceeds its emergency
rating and overloads (2014)
Pleasant View 500/230 kV transformer exceeds its
emergency rating and overloads (2014)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2015)
Lexington - Dooms 500 kV exceeds its emergency
rating and overloads (2015)
Keystone - Jacks Mountain 500 kV exceeds its
emergency rating and overloads (2016)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2016)
Jacks Mountain - Juniata #2 500 kV exceeds its
emergency rating and overloads (2016)
Jacks Mountain - Juniata #1 500 kV exceeds its
emergency rating and overloads (2016)
Pruntytown - Mt. Storm 500 kV exceeds its emergency
rating and overloads (2017)
Keystone - Conemaugh 500 kV exceeds its emergency
rating and overloads (2017)
Pruntytown - Mt. Storm 500 kV exceeds its emergency
rating and overloads (2017)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2019)
Pruntytown - Mt. Storm 500 kV exceeds its emergency
rating and overloads (2019)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2020)
Keystone - Jacks Mountain 500 kV exceeds its
emergency rating and overloads (2020)
Pruntytown - Mt. Storm 500 kV exceeds its emergency
rating and overloads (2022)
Bath County - Valley 500 kV exceeds its emergency
rating and overloads (2022)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2022)
Lexington - Dooms 500 kV exceeds its emergency
rating and overloads (2022)
Rating (MVA) Normal /
Emergency
790/941
1118/1200
790/941
1170/1340
971/971
968/1018
2568/2598
2913/2913
2932/3723
2568/2598
2932/3723
2932/3723
2731/3372
2932/3723
2731/3372
2568/2598
2731/3372
2568/2598
2932/3723
2731/3372
3424/3424
2568/2598
2913/2913
PJM Reliability Test
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Dominion Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Southern Mid-Atlantic
Load Deliverability
Southern Mid-Atlantic
Load Deliverability
Mid-Atlantic Load
Deliverability
Generator Deliverability
Mid-Atlantic Load
Deliverability
Southern Mid-Atlantic
Load Deliverability
Southern Mid-Atlantic
Load Deliverability
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
103.0
105.6
107.7
109.8
111.6
113.5
115.5
117.2
118.8
120.2
122.2
102.0
102.9
103.2
103.6
103.9
104.0
104.3
104.3
104.1
103.9
103.7
101.6
104.2
106.2
108.3
110.1
112.0
114.0
115.6
117.2
118.6
120.5
100.4
101.1
101.6
102.2
102.9
103.5
104.2
104.8
105.4
105.9
106.6
100.4
102.0
103.5
105.3
106.8
108.3
109.9
111.5
113.1
114.8
116.5
100.4
102.1
103.9
105.8
107.5
109.6
111.5
113.5
115.5
117.5
119.6
99.3
100.9
102.5
104.2
105.8
107.7
109.5
111.3
113.1
115.0
117.0
98.6
100.3
102.1
104.1
105.9
108.1
110.2
112.4
114.6
116.9
119.3
97.9
99.2
100.6
102.0
103.2
104.4
105.5
106.7
108.0
109.1
110.4
97.1
98.8
100.5
102.3
104.0
105.9
107.8
109.7
111.6
113.6
115.6
98.3
99.3
100.4
101.4
102.2
103.0
103.7
104.5
105.4
106.2
107.1
98.1
99.2
100.2
101.2
102.0
102.9
103.5
104.4
105.3
106.0
106.9
95.7
97.6
99.6
102.0
104.2
106.9
109.5
112.2
115.1
118.0
121.2
96.3
97.8
99.4
101.0
102.3
103.7
105.0
106.4
107.9
109.3
110.8
94.6
96.4
98.5
100.8
103.1
105.7
108.3
111.0
113.9
116.8
120.0
92.7
94.3
95.9
97.6
99.2
101.0
102.8
104.6
106.4
108.2
110.1
89.0
90.9
92.9
95.2
97.5
100.2
102.7
105.4
108.3
111.3
114.4
91.1
92.8
94.4
96.2
97.9
99.8
101.8
103.6
105.6
107.5
109.6
95.2
96.2
97.3
98.3
99.1
100.0
100.6
101.5
102.4
103.2
104.1
83.6
85.4
87.5
89.8
92.1
94.7
97.3
100.0
102.9
105.8
109.0
87.7
89.2
90.8
92.5
94.1
96.0
97.9
99.8
101.8
103.7
105.8
87.0
88.6
90.2
91.9
93.5
95.3
97.1
98.9
100.7
102.5
104.4
84.1
85.8
87.6
89.6
91.4
93.6
95.8
97.9
100.2
102.4
104.9
Attachment CAD-I-22-A
Chart A
24
25
26
27
28
29
30
31
32
33
Electrical Occurrence
Electrical Result
Outage of Fort Martin - North
Longview 500 kV
Outage of Bath County - Valley
500 kV line
Outage of Meadow Brook Loudoun 500 kV line
Harrison - Pruntytown 500 kV exceeds its emergency
rating and overloads (2023)
Lexington - Dooms 500 kV exceeds its emergency
rating and overloads (2023)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2023)
Ronco - Hatfield 500 kV exceeds its emergency rating
and overloads (2023)
Pruntytown - Mt. Storm 500 kV exceeds its emergency
rating and overloads (2024)
Pruntytown - Mt. Storm 500 kV exceeds its emergency
rating and overloads (2024)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2024)
Ronco - Hatfield 500 kV exceeds its emergency rating
and overloads (2024)
Ronco - Hatfield 500 kV exceeds its emergency rating
and overloads (2024)
Mt. Storm - Doubs 500 kV exceeds its emergency rating
and overloads (2024)
Normal Operation
Outage of Bedington - Black
Oak 500 kV line
Outage of Bedington - Black
Oak 500 kV line
Outage of Bedington - Black
Oak 500 kV line
Outage of Cabot - Cranberry
500 kV line
Outage of Wylie Ridge Cranberry 500 kV line
Outage of Bedington - Black
Oak 500 kV line
Rating (MVA) Normal /
Emergency
2731/3372
2913/2913
2568/2598
2731/3372
2731/3372
2731/3372
2568/2598
2731/3372
2731/3372
2568/2598
PJM Reliability Test
Mid-Atlantic Load
Deliverability
Dominion Load
Deliverability
Southern Mid-Atlantic
Load Deliverability
Mid-Atlantic Load
Deliverability
Dominion Load
Deliverability
Mid-Atlantic Load
Deliverability
Generator Deliverability
Mid-Atlantic Load
Deliverability
Mid-Atlantic Load
Deliverability
Dominion Load
Deliverability
2014
2015
2016
2017
2018
2019
2020
2021
2022
2023
2024
84.5
86.1
87.7
89.6
91.2
93.2
95.3
97.4
99.6
101.8
104.2
83.4
85.1
86.9
88.9
90.7
92.9
95.1
97.2
99.5
101.7
104.2
85.4
87.0
88.6
90.3
91.9
93.8
95.6
97.4
99.2
101.1
103.1
87.9
89.3
90.7
92.2
93.4
94.8
96.2
97.6
99.0
100.4
101.9
80.5
82.1
83.8
85.7
87.6
89.8
92.0
94.2
96.6
99.0
101.6
80.4
82.0
83.7
85.6
87.5
89.7
91.9
94.1
96.5
98.9
101.5
82.9
84.5
86.2
88.0
89.7
91.6
93.5
95.4
97.3
99.3
101.4
86.4
87.9
89.3
90.8
92.0
93.4
94.9
96.3
97.8
99.2
100.8
86.8
88.2
89.5
91.0
92.2
93.6
95.0
96.4
97.8
99.2
100.7
81.6
83.2
84.9
86.7
88.4
90.3
92.2
94.1
96.1
98.0
100.1
Attachment CAD-I-34-A
Summary
Attachment H-19A
Page 1 of 27
For the 12 months ended 6/30/2015
SUMMARY
PATH-West Virginia
Transmission Company, LLC
(PATH-WV)
(1)
1 NET REVENUE REQUIREMENT
2
3
4
5
6
$236,195,394
PATH Allegheny Transmission
Company, LLC (PATHAllegheny)
(2)
(A)
PJM Project No.
b0490 & b0491
b0492 & b0560
$236,195,394 (C)
Total (Sum lines 3 to 5)
$236,195,394
Sources:
(A)
(B)
(C)
(D)
Rate Formula Template, page 2, line 5, col. (3)
Rate Formula Template, page 7, line 6, col. (3)
Rate Formula Template - Attachment 5, page 30 col., (6)
Rate Formula Template - Attachment 5, page 31 col., (5)
Potomac-Appalachian Transmission
Highline, LLC
(3) = (1) + (2)
$128,477,139 (B)
$364,672,533
$128,477,139 (D)
$236,195,394
$128,477,139
$128,477,139
$364,672,533
Attachment CAD-I-34-A
PATH-WV Attach A
Attachment H-19A
Page 2 of 27
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
PATH- West Virginia Transmission Company, LLC
(1)
Line
No.
1
GROSS REVENUE REQUIREMENT
(line 87)
2
3
4
REVENUE CREDITS
Total Revenue Credits
True-up Adjustment with Interest
Accelerated True-up Adjustment with Interest
Attachment 1, line 12
Protocols
5
NET REVENUE REQUIREMENT
(Lines 1 minus line 2 plus line 3 plus line 4)
(2)
12 months
Total
0
0
0
TP
DA
DA
(3)
Allocated
Amount
236,195,394
$
Allocator
1.00000
1.00000
1.00000
$
236,195,394
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
PATH- West Virginia Transmission Company, LLC
(2)
(3)
(4)
Form No. 1
Page, Line, Col.
Company Total
Allocator
(1)
Line
No.
(5)
Transmission
(Col 3 times Col 4)
RATE BASE:
6
7
8
9
10
11
12
GROSS PLANT IN SERVICE
Production
Transmission
Distribution
General & Intangible
Common
TOTAL GROSS PLANT (sum lines 7-11)
13
14
15
16
17
18
19
ACCUMULATED DEPRECIATION
Production
(Attachment 4)
Transmission
(Attachment 4)
Distribution
(Attachment 4)
General & Intangible
(Attachment 4)
Common
(Attachment 4)
TOTAL ACCUM. DEPRECIATION (sum lines 14-18)
20
21
22
23
24
25
26
NET PLANT IN SERVICE
Production
Transmission
Distribution
General & Intangible
Common
TOTAL NET PLANT (sum lines 21-25)
(line 7- line 14)
(line 8- line 15)
(line 9- line 16)
(line 10- line 17)
(line 11- line 18)
(NP=1 if plant =0)
27
28
29
30
31
32
33
ADJUSTMENTS TO RATE BASE
Account No. 281 (enter negative)
Account No. 282 (enter negative)
Account No. 283 (enter negative)
Account No. 190
Account No. 255 (enter negative)
CWIP
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(GP=1 if plant =0)
1,192,232,527
1,192,232,527
NA
TP
NA
W/S
CE
GP=
0.00000
1.00000
0.00000
1.00000
1.00000
1.00000
1,192,232,527
1,192,232,527
12,890,039
12,890,039
NA
TP
NA
W/S
CE
0.00000
1.00000
0.00000
1.00000
0.00000
12,890,039
12,890,039
1,179,342,488
1,179,342,488
NP=
1.0000
NA
NP
NP
NP
NP
DA
0.00000
1.00000
1.00000
1.00000
1.00000
1.00000
1,179,342,488
1,179,342,488
(Note A)
(17,584,978)
-
(17,584,978)
-
Attachment CAD-I-34-A
PATH-WV Attach A
Attachment H-19A
Page 3 of 27
34
35
36
Unamortized Regulatory Asset
Unamortized Abandoned Plant
TOTAL ADJUSTMENTS (sum lines 28-35)
(Attachment 4)
(Attachment 4)
37
LAND HELD FOR FUTURE USE
(Attachment 4)
38
39
40
41
42
WORKING CAPITAL (Note C)
CWC
calculated
Materials & Supplies (Note B)
(Attachment 4)
Prepayments (Account 165 - Note C)
(Attachment 4)
TOTAL WORKING CAPITAL (sum lines 39-41)
43
RATE BASE (sum lines 26, 36, 37, & 42)
(17,584,978)
-
1,356,001
1,356,001
DA
DA
1.00000
1.00000
TP
1.00000
TE
GP
1.00000
1.00000
1,163,113,511
(17,584,978)
-
1,356,001
1,356,001
1,163,113,511
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
PATH- West Virginia Transmission Company, LLC
(2)
(3)
(4)
(1)
Form No. 1
Page, Line, Col.
Transmission
Company Total
44
45
46
47
48
49
50
51
52
53
54
55
56
57
O&M
Transmission
321.112.b
Less Account 565
321.96.b
Less Account 566 (Misc Trans Expense)
Line 57
A&G
323.197.b
Less EPRI & Reg. Comm. Exp. & Other Ad. (Note D & Attach 4)
Plus Transmission Related Reg. Comm. Exp.(Note D & Attach 4)
PBOP expense adjustment
(Attachment 4)
Common
(Attachment 4)
Transmission Lease Payments
200.4.c
Account 566
Amortization of Regulatory Asset
Attachment 4
Miscellaneous Transmission Expense
Attachment 4
Total Account 566
58
TOTAL O&M (sum lines 45, 48, 50, 51, 52, 53, 57 less lines 46, 47 & 49)
10,848,010
59
60
61
62
63
64
DEPRECIATION EXPENSE
Transmission
General and Intangible
Common
Amortization of Abandoned Plant
TOTAL DEPRECIATION (Sum lines 60-63)
22,820,162
22,820,162
65
66
67
68
69
70
71
72
73
74
TAXES OTHER THAN INCOME TAXES (Note E)
LABOR RELATED
Payroll
263i
Highway and vehicle
263i
PLANT RELATED
Property
263i
Gross Receipts
263i
Other
263i
Payments in lieu of taxes
TOTAL OTHER TAXES (sum lines 67-73)
75
76
77
78
79
80
81
INCOME TAXES
(Note F)
T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =
CIT=(T/1-T) * (1-(WCLTD/R)) =
where WCLTD=(line 116) and R= (line 119)
and FIT, SIT & p are as given in footnote F.
1 / (1 - T) = (T from line 76)
Amortized Investment Tax Credit (266.8f) (enter negative)
82
83
84
Income Tax Calculation = line 77 * line 86
ITC adjustment (line 80 * line 81)
Total Income Taxes
85
86
87
336.7.b & c
336.1.d&e + 336.10.b&c
336.11.b&c
(Attachment 4)
(5)
519,524
10,328,486
(0)
-
Allocator
(Col 3 times Col 4)
TE
TE
DA
W/S
DA
TE
1.00000
1.00000
1.00000
1.00000
1.00000
1.00000
CE
DA
0.00000
1.00000
DA
DA
1.00000
1.00000
1.00000
1.00000
0.00000
1.00000
W/S
W/S
1.00000
1.00000
GP
NA
GP
GP
1.00000
0.00000
1.00000
1.00000
57,048,328
0
57,048,328
NA
NP
1.00000
RETURN
[ Rate Base (line 43) * Rate of Return (line 119)]
136,404,137
NA
REV. REQUIREMENT (sum lines 58, 64, 74, 84, 86)
236,195,394
(line 82 plus line 83)
9,074,757
9,074,757
10,848,010
TP
W/S
CE
DA
-
519,524
10,328,486
(0)
-
22,820,162
22,820,162
9,074,757
9,074,757
40.69%
41.82%
1.6860
0
57,048,328
57,048,328
136,404,137
236,195,394
Attachment CAD-I-34-A
PATH-WV Attach A
Attachment H-19A
Page 4 of 27
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
PATH- West Virginia Transmission Company, LLC
SUPPORTING CALCULATIONS AND NOTES
88
TRANSMISSION PLANT INCLUDED IN ISO RATES
89
90
91
92
Total transmission plant (line 8, column 3)
Less transmission plant excluded from ISO rates
(Note H)
Less transmission plant included in OATT Ancillary Services (Note H)
Transmission plant included in ISO rates (line 89 less lines 90 & 91)
93
Percentage of transmission plant included in ISO Rates (line 92 divided by line 89) [If line 89 equal zero, enter 1)
94
TRANSMISSION EXPENSES
95
96
97
Total transmission expenses (line 45, column 3)
Less transmission expenses included in OATT Ancillary Services (Note G)
Included transmission expenses (line 95 less line 96)
98
99
100
Percentage of transmission expenses after adjustment (line 97 divided by line 95) [If line 95 equal zero, enter 1)
Percentage of transmission plant included in ISO Rates (line 93)
Percentage of transmission expenses included in ISO Rates (line 98 times line 99)
101
102
103
104
105
106
107
WAGES & SALARY ALLOCATOR (W&S)
108
109
110
111
112
113
COMMON PLANT ALLOCATOR (CE) (Note I)
114
RETURN (R)
115
116
117
118
119
Long Term Debt (Note K)
Preferred Stock
Common Stock (Note J)
Total (sum lines 116-118)
Form 1 Reference
Production
354.20.b
Transmission
354.21.b
Distribution
354.23.b
Other
354.24,25,26.b
Total (sum lines 103-106) [TP equals 1 if there are no wages & salaries]
1,192,232,527
0
0
1,192,232,527
$
TP
0
0
0
0
0
200.3.c
201.3.d
201.3.e
1.0000
1.00000
1.00000
TP
TE=
Allocation
1.00
0
=
W&S Allocator
($ / Allocation)
1.00000 =WS
% Electric
(line 110 / line 113)
1.00000
x
W&S Allocator
(line 107)
1.00000 =CE
0
0
0
0
0
(5)
$
$
Formula Rate - Non-Levelized
1.0000
519,524
0
519,524
$
Electric
Gas
Water
Total (sum lines 110 - 112)
TP=
(Attachment 4)
(Attachment 4)
(Attachment 4)
0
0
0
0
%
50%
0%
50%
Cost
9.16%
0.00%
14.30%
Weighted
0.0458 =WCLTD
0.0000
0.0715
0.1173 =R
SUPPORTING CALCULATIONS AND NOTES
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
For the 12 months ended 6/30/2015
PATH- West Virginia Transmission Company, LLC
General Note: References to pages in this formulary rate are indicated as: (page#, line#, col.#)
References to data from FERC Form 1 are indicated as: #.y.x (page, line, column)
Note
Letter
A
The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets
or liabilities related to FASB 106 or 109. Balance of Account 255 is reduced by prior flow throughs and excluded if the utility
chose to utilize amortization of tax credits against taxable income as discussed in Note F. Account 281 is not allocated.
B
Identified in Form 1 as being only transmission related.
C
Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission
Prepayments are the electric related prepayments booked to Account No. 165 and reported on Pages 110-111 line 57 in the Form 1.
D
EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, except safety, education and out-reach
related advertising included in Account 930.1. Regulatory Commission Expenses directly related to transmission service,
ISO filings, or transmission siting itemized at 351.h.
E
Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year.
Taxes related to income are excluded. Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template,
since they are recovered elsewhere.
F
The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p =
"the percentage of federal income tax deductible for state income taxes". If the utility is taxed in more than one state it must attach a
work paper showing the name of each state and how the blended or composite SIT was developed. Furthermore, a utility that
elected to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce
rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f)
multiplied by (1/1-T) (page 4, line 79).
Inputs Required:
FIT =
35.00%
SIT=
8.75% (State Income Tax Rate or Composite SIT from Attachment 4)
p=
0.00% (percent of federal income tax deductible for state purposes)
G
Removes dollar amount of transmission expenses included in the OATT ancillary services rates, if any.
PATH-WV Attach A
Attachment CAD-I-34-A
Attachment H-19A
Page 5 of 27
H
I
J
K
Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation
step-up facilities, which are deemed to included in OATT ancillary services. For these purposes, generation step-up
facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down.
Enter dollar amounts
ROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC.
The percentage shown for Long Term Debt is subject to the Annual Update and Attachment 6 and Attachment 9.
Attachment CAD-I-34-A
PATH-Allegheny Attach A
Attachment H-19A
Page 6 of 26
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
PATH-Allegheny Transmission Company, LLC
(1)
Line
No.
1
GROSS REVENUE REQUIREMENT
(line 88)
2
3
4
5
REVENUE CREDITS
Total Revenue Credits
True-up Adjustment with Interest
Accelerated True-up Adjustment with Interest
Attachment 1, line 12
Protocols
6
NET REVENUE REQUIREMENT
(Lines 1 minus line 3 plus line 4 plus line 5)
(2)
12 months
Total
0
0
0
TP
DA
DA
(3)
Allocated
Amount
128,477,139
$
Allocator
1.00000
1.00000
1.00000
$
128,477,139
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
(1)
Line
No.
PATH-Allegheny Transmission Company, LLC
(2)
(3)
(4)
Form No. 1
Page, Line, Col.
Company Total
Allocator
(5)
Transmission
(Col 3 times Col 4)
RATE BASE:
7
8
9
10
11
12
13
GROSS PLANT IN SERVICE
Production
Transmission
Distribution
General & Intangible
Common
TOTAL GROSS PLANT (sum lines 8-12)
14
15
16
17
18
19
20
ACCUMULATED DEPRECIATION
Production
(Attachment 4)
Transmission
(Attachment 4)
Distribution
(Attachment 4)
General & Intangible
(Attachment 4)
Common
(Attachment 4)
TOTAL ACCUM. DEPRECIATION (sum lines 15-19)
21
22
23
24
25
26
27
NET PLANT IN SERVICE
Production
Transmission
Distribution
General & Intangible
Common
TOTAL NET PLANT (sum lines 22-26)
28
29
30
31
32
33
34
35
36
37
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(GP=1 if plant =0)
656,947,886
656,947,886
NA
TP
NA
W/S
CE
GP=
0.00000
1.00000
0.00000
1.00000
1.00000
1.00000
656,947,886
656,947,886
10,711,592
10,711,592
NA
TP
NA
W/S
CE
0.00000
1.00000
0.00000
1.00000
1.00000
10,711,592
10,711,592
(line 8- line 15)
(line 9- line 16)
(line 10- line 17)
(line 11- line 18)
(line 12- line 19)
(NP=1 if plant =0)
646,236,294
646,236,294
ADJUSTMENTS TO RATE BASE
(Note A)
Account No. 281 (enter negative)
Account No. 282 (enter negative)
Account No. 283 (enter negative)
Account No. 190
Account No. 255 (enter negative)
CWIP
Unamortized Regulatory Asset
Unamortized Abandoned Plant
TOTAL ADJUSTMENTS (sum lines 29-36)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(Attachment 4)
(10,643,531)
(10,643,531)
38
LAND HELD FOR FUTURE USE
(Attachment 4)
39
40
WORKING CAPITAL (Note C)
CWC
calculated
-
710,622
NP=
1.0000
NA
NP
NP
NP
NP
DA
DA
DA
0.00000
1.00000
1.00000
1.00000
1.00000
1.00000
1.00000
1.00000
TP
1.00000
646,236,294
646,236,294
(10,643,531)
(10,643,531)
-
710,622
Attachment CAD-I-34-A
PATH-Allegheny Attach A
Attachment H-19A
Page 7 of 26
41
42
43
Materials & Supplies (Note B)
Prepayments (Account 165 - Note C)
TOTAL WORKING CAPITAL (sum lines 40-42)
44
RATE BASE (sum lines 27, 37, 38, & 43)
(Attachment 4)
(Attachment 4)
710,622
TE
GP
1.00000
1.00000
636,303,385
710,622
636,303,385
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
(1)
(2)
PATH-Allegheny Transmission Company, LLC
(3)
(4)
Form No. 1
Page, Line, Col.
45
46
47
48
49
50
51
52
53
54
55
56
57
58
O&M
Transmission
Less Account 565
Less Account 566
A&G
Less EPRI & Reg. Comm. Exp. & Other Ad.
Plus Transmission Related Reg. Comm. Exp.
PBOP expense adjustment
Common
Transmission Lease Payments
Account 566
Amortization of Regulatory Asset
Miscellaneous Transmission Expense
Total Account 566
59
TOTAL O&M (sum lines 46, 49, 51, 52, 53, 54, 58 less lines 47,48, 50)
60
61
62
63
64
65
DEPRECIATION EXPENSE
Transmission
General and Intangible
Common
Amortization of Abandoned Plant
TOTAL DEPRECIATION (Sum lines 61-64)
66
67
68
69
70
71
72
73
74
75
TAXES OTHER THAN INCOME TAXES (Note E)
LABOR RELATED
Payroll
Highway and vehicle
PLANT RELATED
Property
Gross Receipts
Other
Payments in lieu of taxes
TOTAL OTHER TAXES (sum lines 68-74)
76
77
78
79
80
81
82
INCOME TAXES
(Note F)
T=1 - {[(1 - SIT) * (1 - FIT)] / (1 - SIT * FIT * p)} =
CIT=(T/1-T) * (1-(WCLTD/R)) =
where WCLTD=(line 120) and R= (line 123)
and FIT, SIT & p are as given in footnote F.
1 / (1 - T) = (T from line 77)
Amortized Investment Tax Credit (266.8f) (enter negative)
83
84
85
Income Tax Calculation = line 78 * line 87
ITC adjustment (line 81 * line 82)
Total Income Taxes
86
87
RETURN
[ Rate Base (line 44) * Rate of Return (line 123)]
88
REV. REQUIREMENT (sum lines 59, 65, 75, 85, 87)
321.112.b
321.96.b
Line 58
323.197.b
(Note D & Attach 4)
(Note D & Attach 4)
(Attachment 4)
(Attachment 4)
200.4.c
Attachment 4
Attachment 4
Transmission
Company Total
164,060
5,520,913
-
336.7.b & c
336.1.d&e + 336.10.b&c
336.11.b & c
(Attachment 4)
263i
263i
Allocator
TE
TE
DA
W/S
DA
TE
1.00000
1.00000
1.00000
1.00000
1.00000
1.00000
CE
DA
1.00000
1.00000
DA
DA
1.00000
1.00000
5,684,973
12,473,195
12,473,195
1.00000
1.00000
1.00000
1.00000
W/S
W/S
1.00000
1.00000
GP
NA
GP
GP
1.00000
0.00000
1.00000
1.00000
30,394,751
0
30,394,751
NA
NP
1.00000
74,622,480
NA
5,301,741
5,301,741
(Col 3 times Col 4)
164,060
5,520,913
5,684,973
TP
W/S
CE
DA
-
263i
263i
263i
(5)
12,473,195
12,473,195
5,301,741
5,301,741
40.05%
40.73%
1.6681
0
(line 83 plus line 84)
128,477,139
30,394,751
30,394,751
74,622,480
128,477,139
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
Formula Rate - Non-Levelized
For the 12 months ended 6/30/2015
PATH-Allegheny Transmission Company, LLC
SUPPORTING CALCULATIONS AND NOTES
89
TRANSMISSION PLANT INCLUDED IN ISO RATES
90
91
92
93
Total transmission plant (line 9, column 3)
Less transmission plant excluded from ISO rates
(Note H)
Less transmission plant included in OATT Ancillary Services (Note H)
Transmission plant included in ISO rates (line 90 less lines 91 & 92)
656,947,886
0
0
656,947,886
Attachment CAD-I-34-A
PATH-Allegheny Attach A
Attachment H-19A
Page 8 of 26
94
Percentage of transmission plant included in ISO Rates (line 93 divided by line 90) [If line 90 equal zero, enter 1)
95
96
97
98
99
TRANSMISSION EXPENSES
100
101
102
Percentage of transmission expenses after adjustment (line 99 divided by line 97) [If line 97 equal zero, enter 1)
Percentage of transmission plant included in ISO Rates (line 94)
Percentage of transmission expenses included in ISO Rates (line 100 times line 101)
103
104
105
106
107
108
109
WAGES & SALARY ALLOCATOR (W&S)
110
111
112
113
114
115
COMMON PLANT ALLOCATOR (CE) (Note I)
116
RETURN (R)
117
118
119
120
121
122
123
Long Term Debt (Note K)
Preferred Stock
Common Stock (Note J)
Total (sum lines 120-122)
TP=
1.0000
Total transmission expenses (line 46, column 3)
Less transmission expenses included in OATT Ancillary Services (Note G)
Included transmission expenses (line 97 less line 98)
Form 1 Reference
Production
354.20.b
Transmission
354.21.b
Distribution
354.23.b
Other
354.24,25,26.b
Total (sum lines 105-108) [TP equals 1 if there are no wages & salaries]
164,060
0
164,060
$
TP
0
0
0
0
0
200.3.c
201.3.d
201.3.e
=
W&S Allocator
($ / Allocation)
1.00000
=
WS
% Electric
(line 112 / line 115)
1.00000 x
W&S Allocator
(line 109)
1.00000
=
CE
1.00000
(5)
$
$
Formula Rate - Non-Levelized
0
0
0
0
0
0
1.00000
1.00000
1.00000
Allocation
1.00
$
Electric
Gas
Water
Total (sum lines 112 - 114)
TP
TE=
(Attachment 4)
(Attachment 4)
(Attachment 4)
0
0
0
0
%
50%
0%
50%
Cost
9.16%
0.00%
14.30%
Weighted
0.0458 =WCLTD
0.0000
0.0715
0.1173 =R
SUPPORTING CALCULATIONS AND NOTES
Attachment A
Rate Formula Template
Utilizing FERC Form 1 Data
For the 12 months ended 6/30/2015
PATH-Allegheny Transmission Company, LLC
General Note: References to pages in this formulary rate are indicated as: (page#, line#, col.#)
References to data from FERC Form 1 are indicated as: #.y.x (page, line, column)
Note
Letter
A
The balances in Accounts 190, 281, 282 and 283, as adjusted by any amounts in contra accounts identified as regulatory assets
or liabilities related to FASB 106 or 109. Balance of Account 255 is reduced by prior flow throughs and excluded if the utility
chose to utilize amortization of tax credits against taxable income as discussed in Note F. Account 281 is not allocated.
B
Identified in Form 1 as being only transmission related.
C
Cash Working Capital assigned to transmission is one-eighth of O&M allocated to transmission
Prepayments are the electric related prepayments booked to Account No. 165 and reported on Pages 110-111 line 57 in the Form 1.
D
EPRI Annual Membership Dues listed in Form 1 at 353.f, all Regulatory Commission Expenses itemized at 351.h, except safety, education, siting and out-reach
related advertising included in Account 930.1. Regulatory Commission Expenses directly related to transmission service,
ISO filings, or transmission siting itemized at 351.h.
E
Includes only FICA, unemployment, highway, property, gross receipts, and other assessments charged in the current year.
Taxes related to income are excluded. Gross receipts taxes are not included in transmission revenue requirement in the Rate Formula Template,
since they are recovered elsewhere.
F
The currently effective income tax rate, where FIT is the Federal income tax rate; SIT is the State income tax rate, and p =
"the percentage of federal income tax deductible for state income taxes". If the utility is taxed in more than one state it must attach a
work paper showing the name of each state and how the blended or composite SIT was developed. Furthermore, a utility that
elected to utilize amortization of tax credits against taxable income, rather than book tax credits to Account No. 255 and reduce
rate base, must reduce its income tax expense by the amount of the Amortized Investment Tax Credit (Form 1, 266.8.f)
multiplied by (1/1-T) (page 9, line 79).
Inputs Required:
FIT =
35.00%
SIT=
7.77% (State Income Tax Rate or Composite SIT from Attachment 4)
p=
0.00% (percent of federal income tax deductible for state purposes)
G
Removes dollar amount of transmission expenses included in the OATT ancillary services rates, if any.
H
Removes dollar amount of transmission plant included in the development of OATT ancillary services rates and generation
step-up facilities, which are deemed to included in OATT ancillary services. For these purposes, generation step-up
facilities are those facilities at a generator substation on which there is no through-flow when the generator is shut down.
I
Enter dollar amounts
J
ROE will be supported in the original filing and no change in ROE may be made absent a filing with FERC.
K
The percentage shown for Long Term Debt is subject to the Annual Update and Attachment 6 and Attachment 9.
Attachment CAD-I-34-A
PATH-WV 1 - Revenue Credits
Attachment H-19A
Page 9 of 27
Attachment 1 - Revenue Credit Workpaper
PATH West Virginia Transmission Company, LLC
Account 454 - Rent from Electric Property
1 Rent from FERC Form No. 1 - Note 6
2
3
4
5
6
7
8
9
Other Electric Revenues
Schedule 1A
PTP Serv revs for which the load is not included in the divisor received by TO
PJM Transitional Revenue Neutrality (Note 1)
PJM Transitional Market Expansion (Note 1)
Professional Services (Note 3)
Revenues from Directly Assigned Transmission Facility Charges (Note 2)
Rent or Attachment Fees associated with Transmission Facilities (Note 3)
10 Gross Revenue Credits
11 Less line 20
12 Total Revenue Credits
-
See
-
Sum lines 2-9 + line 1
less line 18
line 10 + line 11
-
13 Revenues associated with lines 13 thru 18 are to be included in lines 1-9 and total of
those revenues entered here
14 Income Taxes associated with revenues in line 15
15 One half margin (line 13 - line 14)/2
16
All expenses (other than income taxes) associated with revenues in line 13 that are
included in FERC accounts recovered through the formula times the allocator used to
functionalize the amounts in the FERC account to the transmission service at issue.
-
-
17 Line 15 plus line 16
18 Line 13 less line 17
Note 1
All revenues related to transmission that are received as a transmission owner (i.e., not received as a LSE), for which the cost of the service
is recovered under this formula, except as specifically provided for elsewhere in this attachment or elsewhere in the formula will be included
as a revenue credit or included in the peak on page 2, line 2 of Rate Formula Template.
Note 2
If the costs associated with the Directly Assigned Transmission Facility Charges are included in the Rates, the associated revenues are
included in the Rates. If the costs associated with the Directly Assigned Transmission Facility Charges are not included in the Rates, the
associated revenues are not included in the Rates.
Ratemaking treatment for the following specified secondary uses of transmission assets: (1) right-of-way leases and leases for space on
transmission facilities for telecommunications; (2) transmission tower licenses for wireless antennas; (3) right-of-way property leases for
farming, grazing or nurseries; (4) licenses of intellectual property (including a portable oil degasification process and scheduling software);
and (5) transmission maintenance and consulting services (including energized circuit maintenance, high-voltage substation maintenance,
safety training, transformer oil testing, and circuit breaker testing) to other utilities and large customers (collectively, products). DLC will retain
50% of net revenues consistent with Pacific Gas and Electric Company , 90 FERC ¶ 61,314. Note: in order to use lines 15 - 20, the utility
must track in separate subaccounts the revenues and costs associated with each secondary use (except for the cost of the associated
income taxes).
Note 3
Note 4
If the facilities associated with the revenues are not included in the formula, the revenue is shown here, but not included in the total above
and explained in the Cost Support. For example revenues associated with distribution facilities. In addition Revenues from Schedule 12 are
not included in the total above to the extent they are credited under Schedule 12.
Attachment 1 - Revenue Credit Workpaper
PATH West Virginia Transmission Company, LLC
Note 5
Other electric Revenues - includes revenues for various related electricity products/premium services such as surge protectors and
appliance guards
Note 6
All Account 454 and 456 Revenues must be itemized below
Account 454
Joint pole attachments - telephone
Joint pole attachments - cable
Underground rentals
Transmission tower wireless rentals
Other rentals
Corporate headquarters sublease
Misc non-transmission rentals
Customer commitment services
xxxx
xxxx
Total
Account 456
Other electric revenues
Transmission Revenue - Firm
Transmission Revenue - Non-Firm
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
Total
Total Account 454 and 456 included
Payments by PJM of the revenue requirement calculated on Rate Formula Template
Total Account 454 and 456 included and excluded
Include
Include
Include
Include
Include
Include
Include
Include
Include
$
-
Include
Include
Include
Include
Exclude
-
Attachment CAD-I-34-A
PATH-A 1-Revenue Credits
Attachment H-19A
Page 10 of 27
Attachment 1 - Revenue Credit Workpaper
PATH Allegheny Transmission Company, LLC
Account 454 - Rent from Electric Property
1 Rent from FERC Form No. 1 - Note 6
2 Other Electric Revenues
3 Schedule 1A
4 PTP Serv revs for which the load is not included in the divisor received by TO
5 PJM Transitional Revenue Neutrality (Note 1)
6 PJM Transitional Market Expansion (Note 1)
7 Professional Services (Note 3)
8 Revenues from Directly Assigned Transmission Facility Charges (Note 2)
9 Rent or Attachment Fees associated with Transmission Facilities (Note 3)
10 Gross Revenue Credits
11 Less line 20
12 Total Revenue Credits
-
See Note 5
-
Sum lines 2-9 + line 1
less line 18
line 10 + line 11
-
13 Revenues associated with lines 13 thru 18 are to be included in lines 1-9 and total of
those revenues entered here
14 Income Taxes associated with revenues in line 15
15 One half margin (line 13 - line 14)/2
16
All expenses (other than income taxes) associated with revenues in line 13 that are
included in FERC accounts recovered through the formula times the allocator used to
functionalize the amounts in the FERC account to the transmission service at issue.
-
-
17 Line 15 plus line 16
18 Line 13 less line 17
Note 1
All revenues related to transmission that are received as a transmission owner (i.e., not received as a LSE), for which the cost of the service is
recovered under this formula, except as specifically provided for elsewhere in this attachment or elsewhere in the formula will be included as a
revenue credit or included in the peak on page 7, line 2 of Rate Formula Template.
Note 2
If the costs associated with the Directly Assigned Transmission Facility Charges are included in the Rates, the associated revenues are included
in the Rates. If the costs associated with the Directly Assigned Transmission Facility Charges are not included in the Rates, the associated
revenues are not included in the Rates.
Note 3
Ratemaking treatment for the following specified secondary uses of transmission assets: (1) right-of-way leases and leases for space on
transmission facilities for telecommunications; (2) transmission tower licenses for wireless antennas; (3) right-of-way property leases for
farming, grazing or nurseries; (4) licenses of intellectual property (including a portable oil degasification process and scheduling software); and
(5) transmission maintenance and consulting services (including energized circuit maintenance, high-voltage substation maintenance, safety
training, transformer oil testing, and circuit breaker testing) to other utilities and large customers (collectively, products). DLC will retain 50% of
net revenues consistent with Pacific Gas and Electric Company , 90 FERC ¶ 61,314. Note: in order to use lines 15 - 20, the utility must track in
separate subaccounts the revenues and costs associated with each secondary use (except for the cost of the associated income taxes).
Note 4
If the facilities associated with the revenues are not included in the formula, the revenue is shown here, but not included in the total above and
explained in the Cost Support. For example revenues associated with distribution facilities. In addition Revenues from Schedule 12 are not
included in the total above to the extent they are credited under Schedule 12.
Note 5
Other electric Revenues - includes revenues for various related electricity products/premium services such as surge protectors and appliance
guards
Attachment 1 - Revenue Credit Workpaper
PATH Allegheny Transmission Company, LLC
Note 6
All Account 454 and 456 Revenues must be itemized below
Account 454
Joint pole attachments - telephone
Joint pole attachments - cable
Underground rentals
Transmission tower wireless rentals
Other rentals
Corporate headquarters sublease
Misc non-transmission rentals
Customer commitment services
xxxx
xxxx
Include
Include
Include
Include
Include
Include
Include
Include
Include
-
Total
Account 456
Other electric revenues
Transmission Revenue - Firm
Transmission Revenue - Non-Firm
xxxx
Include
Include
Include
Include
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
Total
Total Account 454 and 456 included
Payments by PJM of the revenue requirement calculated on Rate Formula Template
Total Account 454 and 456 included and excluded
$
-
Exclude
-
PATH-WV 3- Carrying Charges
Attachment CAD-I-34-A
Attachment H-19A
Page 11 of 27
Attachment 3 - Calculation of Carrying Charges
PATH West Virginia Transmission Company, LLC
1
2
3
4
5
6
7
8
9
Calculation of Composite Depreciation Rate
Transmission Plant @ Beginning of Period
Transmission Plant @ End of Period
Sum
Average Balance of Transmission Investment
Depreciation Expense
Composite Depreciation Rate
Depreciable Life for Composite Depreciation Rate
Round line 8 to nearest whole year
(Attachment 4)
(Attachment 4)
(sum lines 2 & 3)
(line 4/2)
Rate Formula Template
(line 6/ line 5)
(1/line 7)
1,192,232,527
1,192,232,527
2,384,465,054
1,192,232,527
22,820,162
1.91%
52.24
52
PATH-A 3- Carrying Charges
Attachment CAD-I-34-A
Attachment H-19A
Page 12 of 27
Attachment 3 - Calculation of Carrying Charges
PATH Allegheny Transmission Company, LLC
1
2
3
4
5
6
7
8
9
Calculation of Composite Depreciation Rate
Transmission Plant @ Beginning of Period
Transmission Plant @ End of Period
Sum
Average Balance of Transmission Investment
Depreciation Expense
Composite Depreciation Rate
Depreciable Life for Composite Depreciation Rate
Round line 8 to nearest whole year
(Attachment 4)
(Attachment 4)
(sum lines 2 & 3)
(line 4/2)
Rate Formula Template
(line 6/ line 5)
(1/line 7)
656,947,886
656,947,886
1,313,895,772
656,947,886
12,473,195
1.90%
52.67
53
Attachment CAD-I-34-A
PATH-WV 4 - Cost Support
Attachment H-19A
Page 13 of 32
Attachment 4 - Cost Support
PATH West Virginia Transmission Company, LLC
NEEDS Updated
UPDATED FOR FILING
Plant in Service Worksheet
1
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Calculation of Transmission Plant In Service
Source
2
3
4
5
6
7
8
9
10
11
12
13
June
July
August
September
October
November
December
January
February
March
April
May
14
15
June
Transmission Plant In Service
(sum lines 2-14) /13
16
Calculation of Distribution Plant In Service
Source
17
18
19
20
21
22
23
24
25
26
27
28
29
30
June
July
August
September
October
November
December
January
February
March
April
May
June
Distribution Plant In Service
31
32
33
34
Calculation of Intangible Plant In Service
June
June
Intangible Plant In Service
Source
35
36
37
38
Calculation of General Plant In Service
December
December
General Plant In Service
Source
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
Calculation of Production Plant In Service
June
July
August
September
October
November
December
January
February
March
April
May
June
Production Plant In Service
Source
p206.58.b
Year
Balance
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
p207.58.g
2014
1,192,232,527
1,192,232,527
1,192,232,527
1,192,232,527
p206.75.b
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
p207.75.g
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
-
2013
2014
-
2013
2014
-
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
-
(sum lines 17-29) /13
p204.5.b
p205.5.g
(sum lines 32 & 33) /2
p206.99.b
p207.99.g
(sum lines 36 & 37) /2
p204.46b
company records
company records
company records
company records
company records
Attachment 6
company records
company records
company records
company records
company records
p205.46.g
(sum lines 40-52) /13
Attachment 4 - Cost Support
PATH West Virginia Transmission Company, LLC
Attachment CAD-I-34-A
PATH-WV 4 - Cost Support
Attachment H-19A
Page 14 of 32
54
55
56
57
Calculation of Common Plant In Service
December (Electric Portion)
December (Electric Portion)
Common Plant In Service
Source
58
Total Plant In Service
(sum lines 15, 30, 34, 38, 53, & 57)
p356
p356
Year
2013
2014
(sum lines 55 & 56) /2
Balance
1,192,232,527
Accumulated Depreciation Worksheet
59
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Calculation of Transmission Accumulated Depreciation
Source
60
61
62
63
64
65
66
67
68
69
70
71
72
73
June
July
August
September
October
November
December
January
February
March
April
May
June
Transmission Accumulated Depreciation
74
Calculation of Distribution Accumulated Depreciation
75
76
77
78
79
80
81
82
83
84
85
86
87
88
June
July
August
September
October
November
December
January
February
March
April
May
June
Distribution Accumulated Depreciation
89
Calculation of Intangible Accumulated Depreciation
Source
90
91
92
December
December
Accumulated Intangible Depreciation
Prior year p200.21.c
p200.21c
(sum lines 90 & 91) /2
93
Calculation of General Accumulated Depreciation
Source
94
95
96
December
December
Accumulated General Depreciation
Prior year p219.28
p219.28
Prior year p219.25
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
p219.25
Details
Year
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
(sum lines 60-72) /13
Balance
1,479,958
3,381,638
5,283,318
7,184,999
9,086,679
10,988,359
12,890,039
14,791,719
16,693,399
18,595,080
20,496,760
22,398,440
24,300,120
12,890,039
Source
Prior year p219.26
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
p219.26
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
-
2013
2014
-
2013
2014
-
(sum lines 75-87) /13
(sum lines 94 & 95) /2
Attachment 4 - Cost Support
PATH West Virginia Transmission Company, LLC
97
98
99
100
101
102
103
104
105
106
107
Calculation of Production Accumulated Depreciation
June
July
August
September
October
November
December
January
February
March
Source
Prior year p219
company records
company records
company records
company records
company records
company records
company records
company records
company records
Year
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
Balance
Attachment CAD-I-34-A
PATH-WV 4 - Cost Support
Attachment H-19A
Page 15 of 32
108
109
110
111
April
May
June
Production Accumulated Depreciation
company records
company records
112
Calculation of Common Accumulated Depreciation
Source
113
December (Electric Portion)
114
115
December (Electric Portion)
Common Plant Accumulated Depreciation (Electric Only)
p356
p356
(sum lines 113 & 114) /2
116
Total Accumulated Depreciation
(sum lines 73, 88, 92, 96, 111, & 115)
ADJUSTMENTS TO RATE BASE
p219.20 thru 219.24
2014
2014
2014
(sum lines 98-110) /13
-
2013
-
2014
12,890,039
(Note A)
117
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Beginning of Year
Account No. 281 (enter negative)
273.8.k
-
Details
118
119
Account No. 282 (enter negative)
Account No. 283 (enter negative)
275.2.k
277.9.k
120
Account No. 190
234.8.c
-
-
0
121
Account No. 255 (enter negative)
267.8.h
-
-
0
122
Unamortized Abandoned Plant
Per FERC Order
-
-
0
123
Prepayments (Account 165)
111.57.c
-
-
0
End of Year
Average Balance
-
(1,762,590)
-
(33,407,367)
-
0
(17,584,978)
0
Attachment 4 - Cost Support
PATH West Virginia Transmission Company, LLC
124
125
126
127
128
129
130
131
132
133
134
135
136
Calculation of Transmission CWIP
June
July
August
September
October
November
December
January
February
March
April
May
137
138
June
Transmission CWIP
Source
216.b
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
216.b
2014
(sum lines 125-137) /13
$
-
-
-
-
LAND HELD FOR FUTURE USE
139
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
LAND HELD FOR FUTURE USE
p214
Beg of year
Total
Non-transmission Related
Transmission Related
-
End of Year
-
Average
Details
-
EPRI Dues Cost Support
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Allocated General & Common Expenses
Details
Attachment CAD-I-34-A
PATH-WV 4 - Cost Support
Attachment H-19A
Page 16 of 32
140
EPRI Dues
p352-353
EPRI Dues & Common Expenses
Common Expenses
p356
Common
Expenses
-
EPRI Dues
-
Regulatory Expense Related to Transmission Cost Support
Form 1 Amount
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Directly Assigned A&G
141
Regulatory Commission Exp Account 928
p323.189.b
Transmission
Related
-
Non-transmission
Related
-
Details
-
Attachment 4 - Cost Support
PATH West Virginia Transmission Company, LLC
Safety Related Advertising, Education and Out Reach Cost Support
Form 1 Amount
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Directly Assigned A&G
142
General Advertising Exp Account 930.1
p323.191.b
Safety,
Education,
Siting &
Outreach
Related
-
Other
-
Details
-
None
Multi-state Workpaper
State 1
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
State 2
State 3
State 4
State 5
Weighed Average
Income Tax Rates
143
WV
8.750%
SIT=State Income Tax Rate or Composite
8.75%
Excluded Plant Cost Support
Excluded
Transmission
Facilities
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Adjustment to Remove Revenue Requirements Associated with Excluded Transmission Facilities
144
Excluded Transmission Facilities
Description of the Facilities
-
Instructions:
1 Remove all investment below 69 kV facilities, including the investment allocated to distribution of a dual function substation, generator,
interconnection and local and direct assigned facilities for which separate costs are charged and step-up generation substation included in
transmission plant in service.
Enter $
2 If unable to determine the investment below 69kV in a substation with investment of 69 kV and higher as well as below 69 kV,
the following formula will be used:
Example
A Total investment in substation
1,000,000
B Identifiable investment in Transmission (provide workpapers)
500,000
C Identifiable investment in Distribution (provide workpapers)
400,000
D Amount to be excluded (A x (C / (B + C)))
444,444
Or
Enter $
General Description of the Facilities
None
-
Add more lines if necessary
Materials & Supplies
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Beg of year
p227.6
p227.16
147
Assigned to O&M
Stores Expense Undistributed
Undistributed Stores Exp
148
Transmission Materials & Supplies
p227.8
145
146
-
-
-
-
-
Regulatory Asset
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
149
Beginning Balance of Regulatory Asset
p111.72.d
-
150
Months Remaining in Amortization Period
Monthly Amortization
(line 149 - line 153) / 152
-
151
End of Year
0
Average
-
-
-
Attachment CAD-I-34-A
PATH-WV 4 - Cost Support
Attachment H-19A
Page 17 of 32
153
Months in Year to be amortized
Ending Balance of Regulatory Asset
p111.72.c
154
Average Balance of Regulatory Asset
(line 149 + line 153)/2
152
0
Attachment 4 - Cost Support
PATH West Virginia Transmission Company, LLC
Capital Structure
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
155 Monthly Balances for Capital Structure
156
Year
Debt
Preferred Stock
Common Stock
157
June
2013
0
0
158
July
2013
159
August
2013
160
September
2013
161
October
2013
162
November
2013
163
December
2013
164
January
2014
165
February
2014
166
March
2014
167
April
2014
168
May
2014
169
Average
0
0
Note: the amount outstanding for debt retired during the year is the outstanding amount as of the last month it was outstanding; the equity is less Account 216.1, Preferred Stock, and Account 219; and the capital structure is fixed at 50/50 until the first two lines are placed in service
Detail of Account 566 Miscellaneous Transmission Expenses
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Total
170
171
172
Amortization Expense on Regulatory Asset
Miscellaneous Transmission Expense
Total Account 566
-
p 324a.36
PBOPs
173
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Calculation of PBOP Expenses
174
175
176
177
178
179
180
181
182
183
184
PATH-WV - AEP Employees
Total PBOP expenses
Amount relating to retired personnel
Amount allocated on Labor
Labor dollars
Cost per labor dollar
PATH WV labor (labor not capitalized) current year
PATH WV PBOP Expense for current year
PATH WV PBOP Expense in Account 926 for current year
PBOP Adjustment for Appendix A, Line 49
Lines 175-179 cannot change absent approval or acceptance by FERC in a separate proceeding.
$117,254,159
$0
$117,254,159
1,151,954,661
$0.102
676,841
$68,894
$68,894
$0
184
185
186
187
188
189
190
191
192
193
194
PATH-WV - Allegheny Employees
Total PBOP expenses
Amount relating to retired personnel
Amount allocated on FTEs
Number of FTEs
Cost per FTE
PATH WV FTEs (labor not capitalized) current year
PATH WV PBOP Expense for current year
PATH WV PBOP Expense in Account 926 for current year
PBOP Adjustment for Appendix A, Line 49
Lines 185-189 cannot change absent approval or acceptance by FERC in a separate proceeding.
$22,856,433
$8,786,372
$14,070,061
4,474
$3,145
$0
$0
$0
195
PBOP expense adjustment
(sum lines 183 & 193)
Details
$0
Attachment CAD-I-34-A
PATH-A 4 - Cost Support
Attachment H-19A
Page 18 of 32
Attachment 4 - Cost Support
PATH Allegheny Transmission Company, LLC
Plant in Service Worksheet
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Calculation of Transmission Plant In Service
Source
June
p206.58.b
July
company records
August
company records
September
company records
October
company records
November
company records
December
company records
January
company records
February
company records
March
company records
April
company records
May
company records
June
p207.58.g
Transmission Plant In Service
(sum lines 2-14) /13
Year
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
Calculation of Distribution Plant In Service
June
July
August
September
October
November
December
January
February
March
April
May
June
Distribution Plant In Service
Source
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
-
31
32
33
34
Calculation of Intangible Plant In Service
June
June
Intangible Plant In Service
Source
2013
2014
-
35
36
37
38
Calculation of General Plant In Service
June
June
General Plant In Service
Source
2013
2014
-
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
Calculation of Production Plant In Service
June
July
August
September
October
November
December
January
February
March
April
May
June
Production Plant In Service
Source
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
-
p206.75.b
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
p207.75.g
(sum lines 17-29) /13
204.5b
p205.5.g
(sum lines 32 & 33) /2
p206.99.b
p207.99.g
(sum lines 36 & 37) /2
p204.46b
company records
company records
company records
company records
company records
Attachment 6
company records
company records
company records
company records
company records
p205.46.g
(sum lines 40-52) /13
Balance
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
656,947,886
Attachment 4 - Cost Support
PATH Allegheny Transmission Company, LLC
Attachment CAD-I-34-A
PATH-A 4 - Cost Support
Attachment H-19A
Page 19 of 32
54
55
56
57
Calculation of Common Plant In Service
June
June
Common Plant In Service
Source
Year
2013
2014
58
Total Plant In Service
(sum lines 15, 30, 34, 38, 53, & 57)
p356
p356
(sum lines 55 & 56) /2
Balance
656,947,886
Accumulated Depreciation Worksheet
59
60
61
62
63
64
65
66
67
68
69
70
71
72
73
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Calculation of Transmission Accumulated Depreciation
Source
June
Prior year p219.25
July
company records
August
company records
September
company records
October
company records
November
company records
December
company records
January
company records
February
company records
March
company records
April
company records
May
company records
June
p219.25
Transmission Accumulated Depreciation
(sum lines 60-72) /13
Year
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
Calculation of Distribution Accumulated Depreciation
June
July
August
September
October
November
December
January
February
March
April
May
June
Distribution Accumulated Depreciation
Source
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
89
90
91
92
Calculation of Intangible Accumulated Depreciation
June
June
Accumulated Intangible Depreciation
Source
93
94
95
96
Calculation of General Accumulated Depreciation
June
June
Accumulated General Depreciation
Source
Prior year p219.26
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
p219.26
Details
(sum lines 75-87) /13
Prior year p200.21.c
p200.21c
-
2013
2014
-
2013
2014
-
(sum lines 90 & 91) /2
Prior year p219.28
p219.28
Balance
4,474,994
5,514,427
6,553,860
7,593,293
8,632,726
9,672,159
10,711,592
11,751,024
12,790,457
13,829,890
14,869,323
15,908,756
16,948,189
10,711,592
(sum lines 94 & 95) /2
Attachment 4 - Cost Support
PATH Allegheny Transmission Company, LLC
97
98
99
100
101
102
103
104
105
106
Calculation of Production Accumulated Depreciation
June
July
August
September
October
November
December
January
February
Source
Prior year p219
company records
company records
company records
company records
company records
company records
company records
company records
Year
2013
2013
2013
2013
2013
2013
2013
2014
2014
Balance
-
Attachment CAD-I-34-A
PATH-A 4 - Cost Support
Attachment H-19A
Page 20 of 32
107
108
109
110
111
March
April
May
June
Production Accumulated Depreciation
company records
company records
company records
112
113
114
115
Calculation of Common Accumulated Depreciation
June
June
Common Plant Accumulated Depreciation (Electric Only)
Source
116
Total Accumulated Depreciation
(sum lines 73, 88, 92, 96, 111, & 115)
ADJUSTMENTS TO RATE BASE
p219.20 thru 219.24
2014
2014
2014
2014
-
2013
2014
-
(sum lines 98-110) /13
p356
p356
(sum lines 113 & 114) /2
10,711,592
(Note A)
117
118
119
120
121
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Beginning of Year
Account No. 281 (enter negative)
273.8.k
Account No. 282 (enter negative)
275.2.k
(2,520,499)
Account No. 283 (enter negative)
277.9.k
Account No. 190
234.8.c
Account No. 255 (enter negative)
267.8.h
-
Details
122
Unamortized Abandoned Plant
Per FERC Order
-
-
0
123
Prepayments (Account 165)
111.57.c
-
-
0
End of Year
Average Balance
0
(18,766,563)
-10,643,531
0
0
0
Attachment 4 - Cost Support
PATH Allegheny Transmission Company, LLC
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
Calculation of Transmission CWIP
June
July
August
September
October
November
December
January
February
March
April
May
June
Transmission CWIP
Source
216.b
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
company records
216.b
(sum lines 125-137) /13
2013
2013
2013
2013
2013
2013
2013
2014
2014
2014
2014
2014
2014
$
-
-
-
Beg of year
-
End of Year
-
-
-
LAND HELD FOR FUTURE USE
139
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
LAND HELD FOR FUTURE USE
p214
Total
Non-transmission Related
Transmission Related
Average
Details
-
Attachment CAD-I-34-A
PATH-A 4 - Cost Support
Attachment H-19A
Page 21 of 32
EPRI Dues Cost Support
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Allocated General & Common Expenses
140
Details
EPRI Dues
p352-353
EPRI Dues & Common Expenses
Common Expenses
p356
EPRI Dues
-
Common
Expenses
-
Regulatory Expense Related to Transmission Cost Support
141
Form 1 Amount
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Directly Assigned A&G
Regulatory Commission Exp Account 928
p323.189.b
Transmission
Related
-
Nontransmission
-
Details
-
Attachment 4 - Cost Support
PATH Allegheny Transmission Company, LLC
Safety Related Advertising, Education and Out Reach Cost Support
Form 1 Amount
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
142
Directly Assigned A&G
General Advertising Exp Account 930.1
p323.191.b
Safety, Education,
Siting & Outreach
Related
-
Other
-
Details
-
None
Multi-state Workpaper
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
State 1
State 2
State 3
MD
8.25%
WV
8.750%
VA
6.000%
State 4
State 5
Weighed Average
Income Tax Rates
143
SIT=State Income Tax Rate or Composite
7.771%
Excluded Plant Cost Support
144
Excluded
Transmission
Facilities
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Adjustment to Remove Revenue Requirements Associated with Excluded Transmission Facilities
Excluded Transmission Facilities
1
Description of the Facilities
-
Instructions:
Remove all investment below 69 kV facilities, including the investment allocated to distribution of a dual function substation, generator,
interconnection and local and direct assigned facilities for which separate costs are charged and step-up generation substation included in
transmission plant in service.
Enter $
If unable to determine the investment below 69kV in a substation with investment of 69 kV and higher as well as below 69 kV,
the following formula will be used:
Example
Total investment in substation
1,000,000
Identifiable investment in Transmission (provide workpapers)
500,000
Identifiable investment in Distribution (provide workpapers)
400,000
Amount to be excluded (A x (C / (B + C)))
444,444
Or
Enter $
General Description of the Facilities
None
2
A
B
C
D
Add more lines if necessary
Materials & Supplies
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
145
Assigned to O&M
146
147
Stores Expense Undistributed
Undistributed Stores Exp
148
Transmission Materials & Supplies
p227.6
p227.16
Beg of year
End of Year
-
-
-
-
p227.8
-
Average
-
-
-
Regulatory Asset
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
149
Beginning Balance of Regulatory Asset
p111.72.d
-
Uncapitalized costs as of date the rates become effective
Attachment CAD-I-34-A
PATH-A 4 - Cost Support
Attachment H-19A
Page 22 of 32
150
151
152
153
154
Months Remaining in Amortization Period
Monthly Amortization
Months in Year to be amortized
Ending Balance of Regulatory Asset
Average Balance of Regulatory Asset
(line 149 - line 153) / 152
-
p111.72.c
-
(line 149 + line 153)/2
0
As approved by FERC
0
Number of months rates are in effect during the calendar year
Attachment 4 - Cost Support
PATH Allegheny Transmission Company, LLC
Capital Structure
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
155 Monthly Balances for Capital Structure
156
Year
Debt
Preferred Stock
Common Stock
157
June
2013
0
0
158
July
2013
159
August
2013
160
September
2013
161
October
2013
162
November
2013
163
December
2013
164
January
2014
165
February
2014
166
March
2014
167
April
2014
168
May
2014
169
Average
0
0
Note: the amount outstanding for debt retired during the year is the outstanding amount as of the last month it was outstanding; the equity is less Account 216.1, Preferred Stock, and Account 219; and the capital structure is fixed at 50/50 until the first two lines are placed in service
Detail of Account 566 Miscellaneous Transmission Expenses
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Total
170
171
172
Amortization Expense on Regulatory Asset
Miscellaneous Transmission Expense
Total Account 566
p 324a.36
-
PBOPs
173
Attachment A Line #s, Descriptions, Notes, Form 1 Page #s and Instructions
Calculation of PBOP Expenses
174
175
176
177
178
179
180
181
182
183
184
PATH - Allegheny - Allegheny Employees
Total PBOP expenses
Amount relating to retired personnel
Amount allocated on FTEs
Number of FTEs
Cost per FTE
PATH Allegheny FTEs (labor not capitalized) current year
PATH Allegheny PBOP Expense for current year
PATH Allegheny PBOP Expense in Account 926 for current year
PBOP Adjustment for Appendix A, Line 49
Lines 175-179 cannot change absent approval or acceptance by FERC in a separate proceeding.
Details
$22,856,433
$8,786,372
$14,070,061
4,475
$3,144
22.00
$69,179
$69,179
-
Attachment CAD-I-34-A
PATH-WV 5 - Cap Add WS
Attachment H-19A
Page 23 of 27
Attachment 5 - Transmission Enhancement Charge Worksheet
PATH West Virginia Transmission Company, LLC
1
New Plant Carrying Charge
2
3
4
5
6
Formula Line
Item
5 NET REVENUE REQUIREMENT
22 NET TRANSMISSION PLANT IN SERVICE
33 CWIP
Carrying charge (line 3/sum of lines 4 and 5)
(1)
7
8
236,195,394
1,179,342,488
0.20028
(2)
(3)
(4)
(5)
(6)
The FCR resulting from Formula in a given year is used for that year only.
Therefore actual revenues collected in a year do not change based on cost data for subsequent years
PJM Upgrade ID: b0490 & b0491
Details
9
10
11
12
"Yes" if a project under PJM OATT Schedule 12,
otherwise "No"
Schedule 12
FCR for This Project
Forecast – Forecast of average 13 month current
year net transmission plant plus 13-mo CWIP
balances.
Reconciliation – Average of 13 month prior year
net transmission plant balances plus prior year 13mo CWIP balances.
Investment
Revenue
Requirement
(Yes or No)
Amos Substation
Upgrade - CWIP
Amos to Midpoint
Line - CWIP
Yes
Yes
20.0%
0
-
20.0%
Midpoint
Substation and
SVC - CWIP
Yes
20.0%
Midpoint to
Interconnection
with PATH
Transmission
Allegheny - CWIP Plant In Service
Totals
Yes
20.0%
20.0%
-
-
-
1,179,342,488
1,179,342,488
-
-
-
236,195,393.51
236,195,394
Attachment CAD-I-34-A
PATH-A 5 - Cap Add WS
Attachment H-19A
Page 24 of 27
Attachment 5 - Transmission Enhancement Charge Worksheet
PATH Allegheny Transmission Company, LLC
1
New Plant Carrying Charge
2
3
4
5
6
Formula Line
Item
6 NET REVENUE REQUIREMENT
23 NET TRANSMISSION PLANT IN SERVICE
34 CWIP
Carrying charge (line 3/sum of lines 4 and 5)
(1)
7
8
128,477,139
646,236,294
0.19881
(2)
(3)
(4)
(5)
The FCR resulting from Formula in a given year is used for that year only.
Therefore actual revenues collected in a year do not change based on cost data for subsequent years
PJM Upgrade ID: b0492 & b0560
Details
9
10
11
12
Kemptown to
Interconnection with
Midpoint
Kemptown Substation PATH West Virginia - Substation and
- CWIP
CWIP
SVC - CWIP
"Yes" if a project under PJM OATT Schedule 12,
otherwise "No"
Schedule 12
FCR for This Project
Forecast – Forecast of average 13 month current
year net transmission plant plus 13-mo CWIP
balances.
Reconciliation
– Average of 13 month prior year net transmission
plant balances plus prior year 13-mo CWIP
balances.
Investment
Revenue
Requirement
(Yes or No)
Yes
Yes
19.9%
0
-
Yes
Transmission
Plant In Service
Totals
Yes
19.9%
19.9%
19.9%
-
-
646,236,294
646,236,294
-
-
128,477,139.31
128,477,139
Attachment CAD-I-34-A
PATH-WV 10 - Depreciation Rates
Attachment H-19A
Page 25 of 27
\
Potomac-Appalachian Transmission Highline, LLC
Attachment 10 - Depreciation Accrual Rates
Applicable to PATH West Virginia Transmission Company, LLC
Updated
Account Balance
June 30, 2014
TRANSMISSION PLANT
Accrual Rate
(Annual)
Percent
Annual
Depreciation
Expense
$163,650,655
0.0143
2,340,204
$15,904,578
0.0182
289,463
Station Equipment
Other
SVC Dynamic Control Equipment
$160,398,383
$93,400,000
0.0243
0.0409
3,897,681
3,820,060
354
Towers & Fixtures
$390,932,743
0.0126
4,925,753
355
Poles & Fixtures
$171,172,193
0.0311
5,323,455
356
Overhead Conductors & Devices
$196,773,976
0.0113
2,223,546
350.2
Land & Land Rights - Easements
352
Structures & Improvements
353
Total Transmission Plant Depreciation
22,820,162
Total Transmission Depreciation Expense (must tie to p336.7.b & c)
22,820,162.00
Accrual Rate
(Annual)
Percent
GENERAL PLANT
390
Structures & Improvements
391
392
Annual
Depreciation
Expense
2.00%
-
Office Furniture & Equipment
Information Systems
Data Handling
5.00%
10.00%
10.00%
-
Transportation Equipment
Other
Autos
Light Trucks
Medium Trucks
Trailers
ATV
5.33%
11.43%
6.96%
6.96%
4.44%
5.33%
-
-
-
393
Stores Equipment
5.00%
-
394
Tools, Shop & Garage Equipment
5.00%
-
395
Laboratory Equipment
5.00%
-
396
Power Operated Equipment
4.17%
-
397
Communication Equipment
6.67%
-
398
Total General Plant
Miscellaneous Equipment
6.67%
-
-
Total General Plant Depreciation Expense (must tie to p336.10.b & c)
INTANGIBLE PLANT
303
Total Intangible Plant
Miscellaneous Intangible Plant
Total Intangible Plant Amortization (must tie to p336.1 d & e)
These depreciation rates will not change absent the appropriate filing at FERC.
Accrual Rate
(Annual) Percent
Annual
Depreciation
Expense
20.00%
-
-
Attachment CAD-I-34-A
PATH-A 10 - Depreciation Rates
Attachment H-19A
Page 26 of 27
Potomac-Appalachian Transmission Highline, LLC
Attachment 10 - Depreciation Accrual Rates
Applicable to PATH Allegheny Transmission Company, LLC
Updated
Account Balance
June 30, 2014
TRANSMISSION PLANT
Accrual Rate
(Annual)
Percent
Annual Depreciation
Expense
350.2
Land & Land Rights - Easements
$98,564,527
1.43%
1,409,473
352
Structures & Improvements
$26,007,000
1.82%
473,327
353
Station Equipment
Other
SVC Dynamic Control Equipment
$222,093,000
$0
2.43%
4.09%
5,396,860
-
354
Towers & Fixtures
$157,775,201
1.26%
1,987,968
355
Poles & Fixtures
$74,859,872
3.11%
2,328,142
356
Overhead Conductors & Devices
$77,648,287
1.13%
877,425
Total Transmission Plant Depreciation
12,473,195
12,473,195
Total Transmission Depreciation Expense (must tie to p336.7.b & c)
Accrual Rate
(Annual)
Percent
Annual Depreciation
Expense
GENERAL PLANT
390
Structures & Improvements
391
392
2.00%
-
Office Furniture & Equipment
Information Systems
Data Handling
5.00%
10.00%
10.00%
-
Transportation Equipment
Other
Autos
Light Trucks
Medium Trucks
Trailers
ATV
5.33%
11.43%
6.96%
6.96%
4.44%
5.33%
-
-
-
393
Stores Equipment
5.00%
-
394
Tools, Shop & Garage Equipment
5.00%
-
395
Laboratory Equipment
5.00%
-
396
Power Operated Equipment
4.17%
-
397
Communication Equipment
6.67%
-
398
Total General Plant
Miscellaneous Equipment
6.67%
-
-
Total General Plant Depreciation Expense (must tie to p336.10.b & c)
Accrual Rate
(Annual) Percent
INTANGIBLE PLANT
303
Total Intangible Plant
Miscellaneous Intangible Plant
Total Intangible Plant Amortization (must tie to p336.1 d & e)
These depreciation rates will not change absent the appropriate filing at FERC.
20.00%
Annual Depreciation
Expense
-
-
Attachment CAD-I-34-B
PATH-Allegheny
State Breakdown
Source: FERC Account Breakdown Worksheet 3.20.09
VA
Lines
Acct. 350
Acct. 354
Acct. 355
Acct. 356
Acct. 356
Total Lines
Substations
Acct. 350
Acct. 352
Acct. 353
Acct. 354
Acct. 355
Acct. 356
Acct. 356
Total Substation
Total State
WV
MD
Total
40,013,543
70,576,964
31,491,563
33,078,022
1,998,709
177,158,800
20,261,635
35,738,017
15,946,365
16,749,699
1,012,085
89,707,800
24,989,350
44,076,888
19,667,183
20,657,962
1,248,238
110,639,621
85,264,527
150,391,869
67,105,110
70,485,682
4,259,032
377,506,221
0
5,000,000
7,767,000
57,733,000
2,800,000
3,000,000
200,000
1,000,000
77,500,000
8,300,000
18,240,000
164,360,000
4,583,333
4,754,762
213,095
1,490,476
201,941,666
13,300,000
26,007,000
222,093,000
7,383,333
7,754,762
413,095
2,490,476
279,441,666
177,158,800
167,207,800
312,581,287
656,947,887
Attachment CAD-I-34-C
WP-18e p3(MP)
Statement G
WP-18e
Page 3 of 3
PJM Network Service Peak Load (NSPL)
2008 Peak
Allegheny Power Zone
Monongahela Power - West Virginia
Total Allegheny Power Zone
American Electric Power Zone
Monongahela Power - West Virginia Power
Total American Electric Power Zone
MW
% to Total
1,824.1
21.64%
8,427.6 100.00%
116.7
24,206.9
0.482%
100.00%
Attachment CAD-I-34-C
WP-18e p3(PE)
Statement G
WP-18e
Page 3 of 3
PJM Network Service Peak Load (NSPL)
2008 Peak
Allegheny Power Zone
Potomac Edison - West Virginia
Total Allegheny Power Zone
MW
% to Total
591.9
7.02%
8,427.6 100.00%
Attachment CAD-I-34-C
PJM NSPL
PJM Network Transmission Service Peak Loads for 2009
(November 1, 2007 - October 31, 2008)
PJM NSPL 2009
AEP
Allegheny Power
Atlantic Electric
Baltimore Gas & Electric
ComEd
Dayton
Delmarva
Dominion
Duquesne
Jersey Central
Metropolitan Edison
PECO
Pennsylvania Electric
Potomac Electric Power
PPL
PSE&G
Rockland
ECP [a]
Neptune [a]
Total
24,206.9
8,427.6
2,638.4
6,929.5
20,948.0
3,495.8
3,990.9
19,051.0
2,821.7
6,298.6
3,045.3
8,824.0
2,879.9
6,751.0
7,509.5
10,654.0
439.9
330.0
685.0
139,927.0
17.30%
6.02%
1.89%
4.95%
14.97%
2.50%
2.85%
13.61%
2.02%
4.50%
2.18%
6.31%
2.06%
4.82%
5.37%
7.61%
0.31%
0.24%
0.49%
100.00%
Mon Power
1824.1
[a] Merchant transmission withdrawals
Monthly Jurisdictional NSPL - 2009
b/o AP Zone 2008 peak
Retail
MPWVA
PEWVA
VA
Jan
1824.1
591.9
621.6
Percent of Zone
21.64%
7.02%
7.38%
NSPL Load
PE - WV
WV Power
591.9
116.7
Mon Power
21.64%
% of Zone
PE - WV WV Power Total AP-WV
7.0%
0.482%
28.7%
Attachment CAD-I-34-C
PJM NSPL
PA (1) default
PA shopping (AE Supply)
MD (1) default
MD default POLR II (Type I)
MD default POLR II (Type II)
MD default POLR II (Hourly)
MD default POLR I (Residential)
MD shopping (AE Supply)
MD shopping (others)
Total AP Retail
Wholesale
Wholesale (AE Supply) (2)
Wholesale (others)
Total AP Wholesale
Total AP (3)
3620.2
57.3
952.8
50.4
146.8
42.6
713.0
39.7
401.0
8108.6
42.96%
0.68%
11.31%
0.60%
1.74%
0.51%
8.46%
0.47%
4.76%
96.21%
103.8
215.2
319.0
8427.6
1.23%
2.55%
3.79%
100.00%
(1) Monthly changes in NSPL reflect shopping customers
(2) AE Supply currently serves Letterkenny, Hagerstown, Thurmont and Williamsport wholesale load
(3) APS 2008 peak hour - June 9, 2008 @ 1700
Total PA & MD
4630.257
= fixed values