~
ENERGY GULF STATES, INC.
OPERATING INCOME
TEST YEAR ENDED MARCH 31,2004
((14
LINE NO
DESCRIPTION
~
REVENUES
WE8 REVENUES
RATE SCHEDULE R M N U E
RETAIL SALES
TEXAS
RETAIL
PROV FOR RATE REFUND
TOTAL TEXAS RETAIL
LOUISIANA
RETAIL
I
PROV FOR RATE REFUND
i
TOTAL LOUlSlANARETAIL
TOTAL RETAIL SALES
WHOLESME SALES
I
TEXAS
!
LOUISIANA
11 TOTM. WHOLESALE SALES
1' TOTAL RATE SCHEDULE REVENUE
SALES FOR RESALE OTHER
ENERGY M
R POOL SALES
1:
1:
SYSTEM SALES TO OTHERS
l d
rom SALES FOR RESALE OTHER
l! 'OTAL SALES REVENUES
l t lTHER OPERATING RNENUE
1;
11
14
2(
21
2;
2:
24
2t
37
30
39
40
41
42
43
2004 TX Rate Case
C
0
ET UTILITY OPERATING INCOME
31
32
33
34
36
38
c
3PERATION & MAINTENANCE
PRODUCTION
TRANSMISSION
DISTRIBUTION
CUSTOMER ACCOUNTING
CUSTOMER SERVICES
SALES
ADMINISTRATIVE & GENERAL
rOTAL 0 dr M EXPENSE
45
30
(
(
(I
44
29
(
(
rOTAL REVENUES
jAlNsllOSSES FROM DlSP OF PROP/ALLWANCES
IEQUIATORYDEBITS AND CREDITS
NTrREST ON CUSTOMER DEPOSITS
EPRECIATION & M O R T EXPENSE
DEPR -PRODUCTION
DEPR -TRANSMISSION
DEPR DISTRIBUTION
DEPR GENERAL PLANT
DEPWAMORT INTANGIBLES
'OTAl DEPRECIATION& AMORTIZATION EXP
CCRETION EXPENSE ARO
~ECOMMISSIONINQ
'AXES OTHER THAN INCOME
UCOME TAX FEDERAL
UCOME TAX STATE
'ROV DEF INC TAX FED NET
'ROV DEF INC TAX STATE NET
WESTMENT TAX CREDIT NET
lTHER
OTAL UTKITY OPERATINGEXP
2€
21
28
i
-
5,529,788
-
-
-
-
-
-
--
0
(1,935,4261
0
-
3,594,363'
(3,594,383j
i'
ENERGY GULF STATES, INC.
,...
INCOME TAX ADJUSTMENTS
TEST YEAR ENDED MARCH 31,2004
Wr)
LINE NO
DESCRIPTION
TOTAL OPERATINGREVENUES
TOTAL O M EXPENSE
GAIN FROM DISPOSITIONOF ALLOWANCES
1
REGULATORY DEBITSAND CREDITS
! INTEREST ON CUSTOMER DEPOSITS
t DEPRECIATIONL M O R T EXP
I
ACCRETION EXPENSE
I DECOMMISSIONINQ
I TAXES OTHER THAN INCOME
Q
a
a
1
l( NET INCOME BEFORE INCOME TAXES
5,529,788
a
a
0
0
0
(5,529,788
11 ADJUSTMENTS TO NET INCOMEBEFORE TAXES
1:
TAXABLE INCOME
(5,529,788
COMPUTATION OF STATE INC TAX
12
STATE ADJUSTMENTS TO NET INCOME
14
STATE TAXABLE INCOME
(6,529,788:
18 STATE INCOMETAX BEFORE ADJ (0%)
18
WUSTMENTS TO STATE TAX
17
STATE INCOME TAX
0
0.
COMPUTATIONOF FED INC TAX
i a rAXABLE INCOME
I9
20
(5,529,788j
STATE INCOME TAX
FEDERAL ADJUSTMENTS
01
21
rOTAL FEDERAL TAXABLE INCOME
(5,529,788J
22
:EDERAL INCOMETAX BEFORE ADJ (36%)
11,935,426)'
23
UWUSTMENTSTO FEDERAL TAX
24
EDERAL INCOME TAX
(i,935,426j
WPlP &S 5-4
2004 TX Rate Case
35-46
26199
Entergy Gulf States, Inc.
Adjurbnent 06
Rate Care Expense
For the Twelve MonUu Ended March 31,2004
Tern8 Rate Case
This adjustment is to adjust Rate Case Expenses in both the Rate Base and Expenses to Amortize
estimated Expenses for this Texas Rate Case for one year of a 3-year period and to reflect 112 of the
Total Expense in Rate Base net of Income Taxes.
NO.
FERC ACCOUNT
DESCRIPTION
ALLOCATION
FACTOR
CODE
AMOUNT
($)
($000)
(1)
182
283
928
RATE BASE ADJUSTMENTS
(I
ADJUSTMENTS
)
TO RATE CASE EXP
TX RATE CASE EXP 2004 812005
(2) ADJUSTMENTS TO ADIT
ACCUM DEF INC TAXES FED
TX RATE CASE EXP TEX RETAIL
-
5,428,629
5,429
(1,899,885).
(1,900)
TOTAL RATE BASE ADJUSTMENTS
3,628,644
3,529
EXPENSE ADJUSTMENT*
(I
ADJUST
)
TO OPERATION EL MAINTENANCE EXPENSE
ADMINISTRATIVE b GENERAL(AIC 928)
TX RATE CASE EXP TR
AJOBAORCTR . RSRRTOAT *
3,619,020*
3,619
-
-
AJOBRCETR
RSRRTOAT.
AJOGADTFTR ' RBXNISCTR
-
0
I
0
(1) ReferenceWPlP AJ 8-2
yet Income Effect excludlna Internst Svnchronlzatlon (OOO'q)
Revenue
Expense
Net Income Before Tax
Adjustment to Income
Taxable Income
Before Tax State Adjustments
State Income Taxes at 0%
State After Tax Adjustments
Current State Income Taxes
Deferred State Income Taxes
2004 TX Rate Case
Other Bef Tax Fed Adjustments
Taxable Income
(3,619) *
State Income Taxes
0
Federal Taxable Income
(3,619) *
Federal Tax at 35%
(1,287)o
0 Federal After Tax Adjustments
0
0 Current Federal income Taxes (1,267)
0 Deferred Federal Income Taxes
0
0 . Net Investment Tax Credits
0
0 Net IncomeEffect
(2,352p
0
3,819 *
(3,619).
0
(3319)
+
35-47
I
L
ENTERGY GULF STATES, INC.
Cost of Service
March 31,2004
i
Rate Case Expense AdJustment
Proforma adjustment to add Iyears amortkatlon expense on the estimate for the current
Texas rate case (3 year period) and add to rate base 50% of the rate case expense estlmate
net of Income taxes.
Amount
RATE BASE
Account 182 was adjusted to add 50% of the estlmated expenses for the current
Texas rate case.
ADIT (Q 35% Federal Rate) Account 283
$5428 529
(1)
$3,619,020
(1)
Total Rate Base
OPERATING EXPENSES
Account 928 was adjusted to add 1years amortization of the estimate for the current
Texas rate case (3 year period).
Total Operatfng Expenses
YYP' P
I 1954-a
2004 TX Rate Case
35-48
26201
entergy GUWstatea, inc.
3/31/04 Rate Case
Rate Caae Expense Proforma
i'
Year 1 of Amortkation of Rate Case Exllense Estimate 13 Year Period);
TOTAL
OTHER
LABOR
EGSI Direct
ESI Affiliate
EO1 Affiliate
R6 Direct
1,941,069
1,5O3,802
79,148
Total Year 1 of Amortlzatlon of Rate Case Expense Estimate
3,619,019
1,941,069
-
1,503,802
79,148
-
95,000
95,000
1,582,950
2,036,009
TOTAL
LABOR
OTHER
5,823,208
4,511,407
237,443
285,000
4,511,407
237,443
Total Rate Case Expense Estimate;
EGSl Direct
ESI Affiliate
€01Affiliate
RB Direct
-
5,823,208
Rate Base Item for 50% of Rate Case Exwnse Estimate:
10,857,058
50%
5,428,529
1,899,985
3,528,544
Gross Rate Base Addition
Less ADFIT @ 35% Account 283
Net Rate Base Increase
35-49
2004 TX Rate Case
__
_-
-
.- -
-
-
-.
26202
-
285,000
Total Estimated Rate Case Expenses ( 1 )
Total Estimated Rate Case Expenses
-
.
.
_
I
.
I
-.
.
I-I.
,
..--.
3/31/04 Rate Case
Rate Cas. Expense Proforma
Legal
Texas Reg
Finance
IT
System Regulatory
Market Mechanics
Total 2004
Legal
Texas Reg
Finance
IT
System Regulatory
Market Mechanics
Total 2006
Total 3/04Rate Case Expense Estlmate
2004
External
1,684,200
591,625
1,404,250
Internal
300,000
1,072,768
60,135
1,842,844
218,000
3,493,747
710.488
55,000
4,446,563
2005
External
1,122,800
281,875
34,750
Internal
200,000
299'813
108,423
591,867
55,000
1,256,103
173,220
50,000
l,662,646
4,748,8150
6,lO8,2O8
2004
1,260,000
184,200
120,000
120,000
1,684,200
200s
840,000
122,800
80,000
80,000
1,122,800
Total
1,984,200
591,625
2,477,018
60,135
2.553.332
. .
273,000
7,939,310
Total
1,322,800
281,875
334,563
108,423
765,087
105,000
2,917,740
External Costs;
Clark, Thomas Winters
Steve Foley
Taggart, Morton, Ogden Staub
Jager Smith
Legal
Phil Ricketts
Ken Dugas
Gerald Tucker
Anne Lee and Assoc.
Dan Lawton
21,000
75,000
100,Ooo
50,000
125,000
125,000
Jack Pous
125,000
125,000
TLG Sewices
Bill Cloutier
Ken Gallager
Jonathan Nemeth
TX Reg
20,625
15,000
37.500
22,500
591,826
Roger Morin
Sam Hadaway
Lewis & Ellis, Inc.
TBD; most likely RHC
Deloitte & Touche
Finance
39,000
56,250
9,000
500,000
800,000
1,404,250
John Ledet
Daniel Seiden
Linda Davis
Market Mechanics
25,000
25.000
5,000
66,000
Norhbridge
Accenture
Xerox
Comensura
Other
System Regulatory
100,000
90,000
211,114
106,240
203,134
710,488
Total External Cost Estlmate
4,445,563
*
6.875
5,000
12,500
7,500
281,876
13,000
18,750
3,000
34,7SO
25,000
25,000
60,000
90,000
83,220
173,220
1,662,64~
2004 TX Rate Case
35-50
26203
ENTEROY GULF STATES, INC.
RATE BASE
TEST YEAR ENDED M4RCH 31,2004
(W
LINE NO
DESCRIPTION
1 GROSS PLANT IN SERVICE
2 ACCUM DEPRECIATION &AMORTIZATION
3
NET UTILITY PUNT
C
4 WORKING CASH
5 FUEL INVENTORY
6 MATERIALS EL SUPPLIES
7 PREPAYMENTS
8 PROPERTYINSURANCERESERVE
9 INJURIES& DAMAGES RESERVE
10 COALCAR MAINTENANCE RESERVE
11 DOE DECOMMISSIONING& DECONTAM FEES
12 CUSTOMER DEPOSITS
13 ENVIRONMENTALRESERVE
14 RIVER 8END REFUELING OUTAGE
15 CUSTOMER ADVANCES CONSTRUCTION
16 R M R BEND AFUDC GROSS-UP
17 NECHES DISMANTLEMENTCOSTS
18 ACCUMULATED DEFERRED INCOME TAXES
19 ACCUMULATED DEFERRED ITC PR€ 1971
20 VSP
21 RATE CASE EXP
22 OTHER
-
-
23 TOTAL RATE BASE
(1,898,985:
5,428,529'
3,528,544'
NPIP tYJ4i-5
2004 TX Rate Case
35-51
26204
CNTERGY GULF STATES, INC.
OPERATING INCOME
TEST YEAR ENDED MARCH 31,2004
i
(t'4
DESCRIPTION
LINE NO
REVENUES
1
1
3
4
5
B
?
e
s
1c
11
12
13
14
15
18
SALES REVENUES
RATE SCHEDULE REVENUE
RETAIL SALES
TEXAS
RETAIL
PROV FOR RATE REFUND
TOTAL TEXAS RETAIL
LOUISIANA
RETAIL
PROV FOR RATE REFUND
TOTAL LOUlSlANA RETAIL
TOTAL RETAIL SALES
WHOLESALEGALES
TMAS
LOUISIANA
TOTAL WHOLESALE SALES
TOTAL RATE SCHEDULE REVENUE
SALES FOR RESALE OTHER
ENTEROY POWER POOL SALES
SYSTEM SALES TO OTHERS
TOTAL SALES FOR RESALEOTHER
TOTAL SALES REVENUES
OTHER OPERATING REVENUE
za
21
22
23
24
25
0
0
0
0
0
0
0
17 TOTAL REVENUES
10
18
0
OPERATION& MAINTENANCE
PRODUCTION
TRANSMISSION
DISTRIBUTION
CUSTOMER ACCOUNTING
CUSTOMER SERVICES
SALES
ADMINISTRATIVE6 GENERAL
TOTAL 0 & M EWENSE
26 GAINSLOSSES FROM DlSP OF PROPIALLOWANCES
27 REGULATORY DEBiTS AND CREDITS
20 INTEREST ON CUSTOMER DEPOSITS
DEPRECIATION& M O R T EXPENSE
29 DEPR PROWCTION
30 DEPR TRANSMISSION
31 DEPR DISTRIBUTION
32 DEPR GENERAL PUNT
33 DEPWAMORT INTANGIBES
34 TOTAL DEPRECIATION& AMORTIZATION W P
35 ACCRETION EXPENSE - ARO
38 DECOMMISSIONING
37 TAXES OTHER THAN INCOME
38 INCOME TAX FEDERAL
39 INCOME TAX STATE
40 PROV DEF INC TAX -FED NET
41 PROV DEF INC TAX STATE NET
42 INVESTMENT TAXCREDIT NET
43 OTHER
44 TOTAL UTILITY OPERATING W P
3,810,020
3,819,020
-
-
-
--
-
-
45 NET UTILITY OPERATING INCOME
2004 TX Rate Case
0
(1,266,657:
0
2,352,363'
(2,352,3833
ENTERGY GULF STATES,INC.
INCOME TAX ADJUSTMENTS
TEST M A R ENDED MARCH 31,2004
($8)
LINE NO
1
2
3
4
5
6
7
DESCNPTION
TOTAL OPERATING REVENUES
TOTAL OBM EXPENSE
GAIN FROM DISPOSITION OF ALLOWANCES
REGULATORY DEBITS AND CREDITS
INTERESTON CUSTOMER DEPOSITS
DEPRECIATIONd M O R T EXP
ACCRETION EXPENSE
a DECOMMlSSlONlNQ
g TAXES OTHER THAN INCOME
io
NET INCOME BEFORE INCOMETAXES
0
3,619,020
0
0
0
0
0
0
0
(3,619,020)
11 ADJUSTMENTSTO NET INCOMEBEFORETAXES
12 TAXABLE INCOME
(3,619,020)
COMPUTATIONOF STATE INC TAX
13 STATE ADJUSTMENTS TO NET INCOME
14 STATE TAXABLE INCOME
(3,619,020)
0
15 STATE INCOMETAX BEFOREADJ (0%)
i
16 ADJUSTMENTS TO STATE TAX
.
.
0
17 STATE INCOMETAX
..I
GOMPUTATIONOF FED INC TAX
18 TAXABLE INCOME
19
20
(3319,020)
STATE INCOMETAX
FEDERALADJUSTMENTS
0
21 TOTAL FEDERAL TAXABLE INCOME
(3,619,020)'
22 FEDERAL INCOMETAX BEFORE ADJ (35%)
(1,266,657)'
23 ADJUSTMENTS TO FEDERAL TAX
24 FEDERAL INCOMETAX
(1,266,657)'
2004 TX Rate Case
35-53
26206
This page has been intentionally left blank.
35-54
2004 TX Rate Case
26207
Entew$y Gulf States, Inc.
Adjustment 07
Adjustment to Remove Expenses Related to Gas & Steam Operatlons
For the Twelve Months Ended March 31,2004
Texaa Rate Care
This adjustment removes amounts related to gas, steam and NISCO operations from
specified total electric rate base and income statement items.
NO.
FERC ACCOUNT
DESCRIPTION
CODE
ALLOCATION
FACTOR
AMOUNT
($)
($000)
(11
(1) ADJUST TO MATERIALS & SUPPLIES
REMOVE GAS,STEAM,NISCO
AJOTMSPTD
PLPTDTOA
(6,128,869)
(6,129)
(2) ADJUST TO PREPAYMENTS
REMOVE GAS,STEAY,NISCO [2]
TOTAL PLANT
LABOR
TOTAL PLT LA
RETAIL REV LA
GENERAL PLT
TOTAL PREPAYMENTS
AJO7PPTP
AJ07PPL
AJO7PPTPL
AJ07PPRRL
AJO7PPGP
AJOTPPTO
PLTOA
LOMTOA
PLTOAL
RSRRTOAL
PLGTOA
(127,464)
(42,298)
(88,523)
(316)
(10,760)
(269,381)
(127)
(42)
(89)
(289)
236
(3) ADJUST TO CUSTOMER DEPOSITS
GAS DEPARTMENT LA
AJOTCDLR
RBXNISCLR
139,841
140
262
(4) ADJUST TO CUSTOMER ADVANCES
REMOVE GAS
AJO7CAC
RBXNISC
283,002
283
14,976,6971
(4,076L
IS4
165
165
165
165
165
(
'
. I . . , .
-
-
-
TOTAL RATE BASE ADJUSTMENTS
904
EXPENSEADJUSTMENTS
(1) ADJUST TO O&M EXPENSES
CUST ACCTS EXP
UNCOLLECTJBLES -GAS LA
-
AJOTOMCAUAL CAUAFL
(0)
(1 1)
(92,188)
(92)
[1] Reference WP/P AJ 7-2
[2] Reference WP/P AJ 7-4
Net Income Effect excludlna Interest Svnc hronizatlon tOOO'q)
0 Other Bef Tax fed Adiustments
(92r Taxable Income
92 State Income Taxes
0 Federal Taxable Income
92 Federal Tax at 35%
0 Federal After Tax Adjustments
0 Current Federal Income Taxes
0 Deferred federal Income Taxes
0 Net Investment Tax Credits
0 Net Income Effect
Revenue
Expense
Net Income Before Tax
Adjustment to Income
Taxable Income
State Tax Adjustments
State Income Taxes at 0%
State After Tax Adjustments
Current State Income Taxes
Deferred State Income Taxes
92
0
92
32
0
32
0
0
60
P
-
-
C \ S T U \ E G S I T X 3 3 1 0 R ~ ~ R S \ A D J U S T M E@AS
N 6 STMM) BR3121Zw4(1041 AM) Pago 1 of 1
2004 TX Rate Case
-
35-55
.-. . .
-
.I_.
,--___-.__--,
26208"'.
-
- -a-
Entemy Gulf States, Inc.
Gas and Steam
31,2004
For the Twelve Months Ended l&&
DescriPtion
Amount
Prepayments
FERC Account 165 13 Month average balance for the period ending 3/31/04
Total amount of adjustment to prepaids
-
(269.3821
Materials and Supplies
FERC Account 154 13 Month average balance for the period ending 3/31/04
Exclude Gas Department Materiab and Supplies
Exclude Steam Depertmbnt Materials and Supplkm
Exclude Materiab and Supplk subject to carrying
charges billed to NISCO
Total amount of adjustment to the Materials and Supplies
thlrteen month average balance for the period ending 3/31/04
-
.
(323.1501
. -,
(3,699,480)
(5,128,859)
Customer advances for Construction
FERC Account 252 Balance at 3/31/04
Exdude Gar Department Customer advancss for Construction
Total amount of adjustment to Customer advances for Conrrtruction at 3/31/04
-
283,002
283,002
Louisiana Customer Deposits
FERC Account 235 Balanco at 3/31/04
(23,234,831)
Exclude Gao Department Customer Oeposib at .601%
Total amount of adjustment to Loulslana Customer Deposits at 3/31/04
-
Gas revenue from sales for the twelve
months ended 3/31/04
Uncolbctlbk rate
Gas uncolktibles for the twelve months
ended 3/31/M-FERC Account 904
that should be excluded from electric expenses
Adjustment to electric uncollectlbles
FERC Account 904
139,841
139,641
($57,617,005)
0.16%
(S92,l68)
-
(92,168)
P
i
Page 1
2004 TX Rate Case
,-'
i
1t
2004 TX Rate Case
35-57
-
.
26210
b
cr -?
u)
B
E
2004 TX Rate Case
26211
ENERGY GULF STATES, INC.
RATE BASE
E S TYEAR ENDED MARCH 31,2004
(S'*)
LINE NO
I
DESCRIPTION
I
I
1 GROSS PLANT IN SERVlCE
.
2 ACCUM DEPREClATlONa AMORTIZATION
3
4
5
6
7
8'
s
NET
u n m PLANT
WORMNOCASH
FUELIMNTORY
MATERIALS
a SUPPLIES
PREPAYMENTS
PROPERMINSURANCERESERM
INJURIES
a DAMAGESRESERVE
10 COAL CAR MAINTENANCERESERVE
11 DOE DECOMMISSIONING6 DECONTAM FEES
12 CUSTOMER DEPOSITS
13 ENVIRONMENTALRESERM
14 R M R BEND REFUELINGOUTAGE
16 CUSTOMER ADVANCES CONSTRUCTION
-
16 R M R BEND AFUDC GROSSUP
1r NECHES DISMANTLEMENT COSTS
18
ACCUMULATEDDEFERREDINCOMETAXES
-
1s ACCUMULATED DEFERRED ITC PRE 1971
20 OTHER
I
21
TOTALRATEBASE
i
2004 TX Rate Case
35-59
26212
ENTERGYGULF STATES, INC.
OPUUTlNG INCOME
TEST YEAR ENDED MARCH S l , 2004
-
0'81
DESCRIPTION
LINE NO II
REVENUES
SALES REVENUES
RATE SCHEDULE REVENUE
RETAIL SALES
EXAS
1
2
3
4
5
e
7
a
8
10
11
12
13
14
15
16
RETAIL
P R W FOR RATE REFUND
TOTAL N(AS RETAIL
LOUISIANA
RETAIL
PROV FOR RATE REFUND
TOTAL LOUISIANA RETAIL
TOTAL RETAIL SALES
WHOLESALE SALES
TEXAS
LOUISIANA
TOTAL WHOLESALE SALES
TOTAL RATE SCHEDULE R M N U E
SALES FOR RESALE OTHER
ENTERGY POWER POOL SALES
SYSTEM SALES TO OTHERS
TOTAL SALES FOR RESALEOTHER
TOTAL SALES R M N U E S
OTHER OPERATING R M N U E
17 TOTAL R M N U E S
kXPtratS
i
. .
18
19
20
21
22
23
24
25
OPERATION h MAINTENANCE
PRODUCTION
TRANSMISSION
DISTRIBUTION
CUSTOMER ACCOUNTING
CUSTOMER SERVlCES
SALES
ADMINISTRATIVEI GENERAL
TOTAL 0 6 M EXPENSE
(92,188)
(92,188)
26 GAINSLOSSESFROM DlSP OF PROPIALLOWANCES
27 REGULATORYDEBITSAND CREDITS
28 INTEREST ON CUSTOMER DEPOSITS
DEPRECIATION a MORT EXPENSE
29 DEPR PRODUCTION
30 DEPR TRANSMISSION
31 DEPR DISTRIBUTION
32 DEPR GENERAL PLANT
33 DEPWAMORT lNTANGl6LES
--
-
TOTAL DEPRECIATIONh AMORTIZATION EXP
35 ACCRETION EXPENSE ARO
38 DECOMMISSIONING
37 rAXES OTHER THAN INCOME
38 INCOMETAX -FEDERAL
38 INCOMETAX STATE
40 PROV DEF INC TAX FED NET
41 'ROV DEF INC TAX STATE NET
42 NMSTMENTTAX CREDIT NET
43 3THER
44 rOTAL UTILITY OPERATINGEXP
34
-
-
A
-
-
-
0
32,266.I
-
(59,922j
JET UTILITY OPERATINGINCOME
2004 TX Rate Case
1
I
I
ENERGY QULF STATUI, INC.
INCOME TAX ADJUSTMENTS
TEST YEAR ENDED MARCH 31,200)
($IS)
I
LINE NO
II
DESCRIPTION
TOTAL OPERATING RRlENUES
TOTAL O M EXPENSE
GAIN FROM DISPOSITIONOF ALLOWANCES
REGULATORYDEBITSAND CREDITS
INTERESTON CUSTOMER DEPOSITS
DEPRECIATION& M O R T EXP
ACCRETION EXPENSE
DECOMMISSIONING
TAXES OTHER THAN INCOME
11
NET INCOME BEFORE INCOMETAXES
1
ADJUSTMENTS TO NET INCOME BEFORE TAXES
1: TAXABLE INCOME
(92,181
(
(
(
t
f
I
92.1ea
92,188
COMPUTATIONOF STATE INC TAX
1:
STATEADJUSTMENTS TO NET INCOME
11
STATE TAXABLE INCOME
1:
STATE INCOMETAX BEFOREADJ (0%)
92,188
0
1f ADJUSTMENTS TO STATE TAX
11 STATE INCOME TAX
0
COMPUTATIONOF FED INC TAX
18 TAXABLE INCOME
18
20
STATE INCOME TAX
FEDERALADJUSTMENTS
02,188'
0'
21 TOTAL FEDERAL TAXABLE INCOME
92,186'
22 FEDERALINCOME TAX BEFOREADJ (35%)
32,266'
23 ADJUSTMENTS TO FEDERAL TAX
24
2004 TX Rate Case
FEDERAL INCOME TAX
32,268'
This page has been intentionally left blank.
35-62
2004 TX Rate Case
26215
Entergy Gulf Stater, Inc.
Adjustment 08
Trade Association DuedlegblatrveAdvocacy Adjuebnont
For the Twelve Months Ended March 31,2004
Texar Rate Care
This adjustment removes from cost of service those expenses associated with
legislative advocacy. Payments to certain organizations whose primaty purpose is
legislative advocacy are eliminated in this adjustment.
NO.
517
FERC ACCOUNT
DESCRIPTION
ALLOCATION
CODE
FACTOR
(I)
ADJ TO OPERATION & MAINTENANCE EXPENSE
PRODUCTION
PRODUCT DEMAND NE1DUES
AJOBOMPD
-
ADMINISTRATIVEa GENERAL
EEI DUES
930.2
ADJUSTMENT AMOUNT
($)
($000)
PDAF
AJOBOMAGTP
rii
(311
(30,558)
PLTOA
(194,834)
TOTAL OBM EXPENSES
(226,392)
(195)
7
[I] Ref WPIP AJ 8-2
Net Income Effect excludina Interert Sya&&gg~t~ 'on tOOO's)
Revenue
Expense
Net Income BeforeTax
Adjustment to Income
Taxable Income
Before Tax State Adjustments
State Income Taxes at 0%
State After Tax Adjustments
Current State Income Taxer
Deferred State Income Taxes
0 Other Bef Tax Fed Adjustments
(225r Taxable Income
225 State Income Taxes
0 Federal Taxable Income
225 FederalTax at 35%
FederalAfter Tax Adjustments
0
0
0
225
0
225
79
0
Current Federal Income Taxer
Deferred Federal Income Taxes
Net InvestmentTax CrediEs
Net Income Effect
79
-
!
-
. C \ S T U \ E a S I T X 3 3 I M \ W D R K P A ~ R ~ ~ (DUES)
U ~ ~ SMMWI
~ ~ . ~ (246 FM)- Pql1 Of 1
2004 TX Rate Case
.--
- --
35-63
.
.
.
26216
0
147
r l l ~ ~ &uur
f
aaxes, inc.
Trade Assochtlon DUedLeglslatlve Advocacy Adjustment
For the Twelve Months Ended March 31.2004
Descri~tion
Total
Electric
2004 dues to the Nuclear Energy lnslikrte charged to directly to expense (3 months)
2004 dues charged to prepaids
(Amortizedover 9 months at $24,398.55per month)
Annualized expense
Less: 30% Non Regulated
Applicable dues
$73,396
219,587
$292,983
87,895
205,088
% Applicable to Lobbying (Estimate for 2003)
14.90%
Portion of NE1 Dues to exclude from COS (FERC Account 517)
30,558
2003 dues to the Edison Electric Institute
% Applicable to Lobbying (From the
2002 EEI Audit Report)
Portion of EEI Dues to exclude from COS (FERC Account 930.2)
Total Dues to exclude from COS
406,157
47.970%
194,834
$225,392
The purpose of this adjustment is to remove from cost of service those expenses
associated with legislative advocacy. Payments to certain organizationswhose primary purpose
is legislative activity are eliminated in this adjustment.
2004 TX Rate Case
35-64
i
1
LINE NO
DESCRIPTION
1 GROSS PLANT IN SERVICE
2 ACCUM DEPRECIATION & AMORTltATlON
3
NET UTILITY PUNT
4
5
6
7
6
9
10
II
12
13
14
15
10
17
18
19
20
21
22
WORKINGCASH
FUELINVENTORY
MATERIALS & SUPPLIES
PREPAYMENTS
PROPERTY INSURANCE RESERVE
INJURIES&DAMAGES RESERVE
COAL CAR MAINTENANCERESERVE
DOE DECOMMISSIONING81DECONTAMFEES
CUSTOMER DEPOSITS
ENVIRONMENTALRESERVE
RlVER BEND REFUELING OUTAGE
CUSTOMER ADVANCES CONSTRUCTION
RNER BEND MUM: GROSS-UP
NECHES DISMANTLEMENTCOSTS
ACCUMULATED DEFERRED INCOME TAXES
ACCUMULATED DEFERRED ITC PRE 1971
VSP
RATECASEEXP
OTHER
-
-
23 TOTAL RATE BASE
2004 TX Rate Case
35-65
26218
ENTERGY GULP STATES, INC.
OPERATING INCOME
TEST YEAR ENDED WRCH 31,2004
(Val
LINE NO
DESCRIPTION
REVENUES
d
I
I
I
SALES REVENUES
RATE SCHEDULE RNENUE
RETAIL SALES
TEXAS
RETAIL
PROV FOR RATE REFUND
TOTAL TEXAS RETAIL
LOUISIANA
RETAIL
PROV FOR RATE REFUND
TOTAL LOUISIANA RETAIL
TOTAL RETAIL SALES
WHOLESALE SALES
TEXAS
I
I
LOUISIANA
TOTAL WHOLESALE SALES
1' TOTAL RATE SCHEDULE REVENUE
SALES FOR RESALE OTHER
1:
ENTERGY POWER POOL SALES
1:
SYSTEM SALES TO OTHERS
1 4 TOTAL SALES FOR RESALE OTHER
I! rOTAL SALES REVENUES
I f 3THER OPERATING REVENUE
1(
17 TOTAL REVENUES
(
(
c
[
C
WPtNSES
OPERATION 8 MAINTENANCE
PRODUCTION
18 TRANSMISSION
DISTRIBUTION
2c
21
CUSTOMER ACCOUNTING
22
CUSTOMER SERVICES
23 SALES
24 ADMINISTRATIVE 8 GENERAL
25 rOTAL 0 & M EXPENSE
le
28
27
28
(194,834
(225,392
44
GAINSLOSSES FROM DlSP OF PROP/ALLOWANCES
REGULATORY DEBITS AND CREDITS
NTEREST ON CUSTOMER DEPOSITS
3EPRECIATION 81WORT UPENSE
DEPR PRODUCTION
DEPR TRANSMISSION
DEPR DISTRIBUTION
DEPR GENERAL PLANT
DEPWAMORT INTANGIBLES
rOTAL DEPRECIATION8 AMORTIZATIONEXP
KCRETION EXPENSE ARO
)ECOMMISSIONING
rwEs OTHER THAN INCOME
NCOME TAX - FEDERAL
NCOME TAX STATE
'ROV DEF INC TAX FED NET
'ROV DEF INC TAX STATE NET
NVESTMENTTAX CREDIT NET
ITHER
'OTAL UTILITYOPERATING EXP
(146,505 j
4s
E T UTILITYOPERATING INCOME
146,505'
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
2004 TX Rate Case
(m,sse
-
-
-
-
-
-
-
-
-
0
78,887
0.
-
ENERGY GULF STATES, INC.
INCOME TAX ADJUSTMENTS
TEST YEAR ENDED MARCH 31,2004
i',",
(98)
LINE NO
DESCRIPTION
~
1
2
3
4
6
6
7
0
9
la
TOTAL OPERATING REVENUES
TOTAL O&MEXPENSE
GAIN FROM DISPOSITION OF ALLOWANCES
REGULATORY DEBITSAND CREDITS
INTEREST ON CUSTOMER DEPOSITS
DEPRECIATION& AMORT €XP
ACCRETION EXPENSE
DECOMMISSIONING
TAXES OTHER THAN INCOME
(225,392
0
0
0
0
0
0
0
NET INCOME BEFORE INCOME TAXES
225,392
0
I 1 ADJUSTMENTS TO NET INCOME BEFORE TAXES
12 TAXABLE INCOME
225,392
COMPUTATION OF STATE INC TAX
13 STATE ADJUSTMENTS TO NET INCOME
14 STATE TAXABLE INCOME
225,392
15 STATE INCOME TAX BEFORE ADJ (0%)
0
16 ADJUSTMENTS TO STATE TAX
1,
17 STATE INCOME TAX
.
0
COMPUTATION OF FED JNC TAX
18 TAXABLE INCOME
19
20
225,392
STATE INCOME TAX
FEDERAL ADJUSTMENTS
21 TOTAL FEDERAL TAXABLE INCOME
22 FEDERAL INCOME TAX BEFORE ADJ (35%)
0,
225,392'
78,887 '
23 ADJUSTMENTS TO FEDERAL TAX
24 FEDERAL INCOME TAX
7a.8~.
2004 TX Rate Case
~
35-67
-....
26220
This page has been intentionally left blank.
2004 TX Rate Case
3568
26221
This adjustment is to annualbe book depnciatlon expense, to recognize jurisdictional deprsdation
differencesfor the test year for nudear facilities and to provide an adjustment b the post allocationTx
& La Retail accumuleted depreciation for non-nuclear generetion facilities. Also, Included is an
adjustment to the investment tax credit for the River Bend Abeyance & the adjustedamortization.
NO.
310
310
310
311
311
31I
312
312
312
314
314
314
315
315
315
318
318
318
-
FERC ACCOUNT
DESCRIPTION
(1)ADJUST TO ACCUMULATED DEPRECIATION[I]
PRODUCTION [l]
STEAM W
LAND 6 LAND RIGHTS TR
AJOBADP31OTR
LAND 6 LAND RIGHTS LR
AJWADP310LR
LAND RIQHTS
TOTAL LAND I
AJ09ADP310
STRUCTURES 6 IMPROVEMENTS TR
AJOBADP3llTR
STRUCTURES I
IMPROVEMENTS LR
AJOBADP311LR
TOTAL STRUCT 6 IMPROVEMENTS
AJOBADP311
BOILER PLANT EauiP TR
AJOBADP312TR
BOILER PLANTEQUIP LR
AJWP312LR
TOTAL BOILER PLANT EQUIP
AJOBADP312
TURBOGENERATOR E a w TR
AJWADP314TR
TURBOGENERATOR EQUIP LR
AJOBADP314LR
TOTAL TURBOGENERATOR EauiP
AJOBADP314
ACCESSORY ELECTRIC EQUIP TR
AJoBADP315TR
ACCESSORY ELECTRIC EQUIP LR
AJOBADP315LR
TOTAL ACCESSORY ELECTRIC EQUIP
AJOBADP315
MlSC POWER PUNT EQUIP TR
AHWADP318TR
MlSC POWER PLANT EQUIP LR
AJOBADP318LR
TOTAL MlSC POWER PLANl EQUIP
AJO9ADP318
TOTAL S W M
AJOOADPS
NUCLEAR
STRUCTURES 6 IMPROVEMENTS TR
AJO9ADP321TR
STRUCTURES 6 IMPROVEMENTS LR
AJOBADP321LR
STRUCTURES 6 IMPROVEMENTS TW
AJOBADP321Tw
STRUCTURES I
IMPROVEMENTS LW
AJO9AOP321LW
TOTAL STRUCT & IMPROVEMENTS
AJWADP321
REACTOR PLANT EauiP TR
AJOBADP322TR
REACTOR PLANT EQUIP LR
AJOBADP322LR
REACTOR PLANT EauiP TW
AJOBADP322lW
REACTOR PLANT EQUIP LW
AJOBADP322LW
TOTAL REACTOR PLANT EQUIP
AJOQADP322
TURBOGENERATOR EQUIP TR
AJWADP323TR
TURBOGENERATOREQUIP LR
AJOBADP323LR
TURBOGENERATOR Eauip TW
AJOBADp323TW
TURBOOENERATOR EQUIP LW
AJOBADP323LW
TOTAL TURBOQENERATOR EQUIP
AJOBADP323
ACCESSORY ELECTRIC EauiP TR
AJO9ADP324TR
ACCESSORY ELECTRIC EQUIP LR
AJOBADP324LR
ACCESSORY ELECTRIC EQUIP TW
AJWADP324NV
ACCESSORY ELECTRIC EauiP LW
AJOBADP324LW
TOTAL ACCESSORY ELECTRIC EQUIP
AJoBADP324
MlSC POWER PLANT EQUIP TR
AJOBADP325TR
MISC POWR PLANTEQUIP LR
AJOBADP325LR
MISC POWER PLANTEQUIP TW
AJOBADP325TW
MISC POWER PLANTEauiP LW
AMBADP325LW
TOTAL MlSC POWER P L A M EQUIP
AJOBADP325
TOTAL NUCLEAR
AJOOADPN
HYMUUUC [21
ACCESSORY ELECTRIC EQUIP TR
AJOOADP334TR
ACCESSORY ELECTRIC EQUIP LR
AJOBADP334LR
TOTAL ACCESSORY ELECTRIC EQUIP
AJOBADP334
MISC POWER PLANT EauiP TR
AJOBADP335TR
MlSC POWER PLANT EQUIP LR
AJOBADP335LR
TOTAL MlSC POWER PLANT EQUIP
AJOBADP335
TOTAL HYDRAULIC
AJOOADPH
-
323
323
323
323
324
324
324
324
324
325
325
325
325
325
334
334
334
335
335
335
PDAFTR
PDAFLR
-
PDAFTR
PDAFLR
-
PDAFTR
PDAFLR
-
-
PDAFTR
PDAFLR
-
-
-
POAFTR
PDAFLR
PDAFTR
PDAFLR
-
m
321
321
321
321
321
322
322
322
322
322
323
ALLOCATION
FACTOR
CODE
8
(8)
0
3,301.083
(3,301,063)
0
17,887,640
(I7,887,640)
0
12,081,548
(12,081,548)
0
2,224,084
t2,224.084)
0
(63.869)
83.880
0
0
-
PDAFTR
PDAFLR
PDAFTW
PDAFLW
-
-
PDAFTR
PDAFLR
POAFTW
PDAFLW
-
-
-
PDAFTR
PDAFLR
PDAFMT
PDAFLW
(827,222)
897.899
(49,883)
(20,794)
PDAFTR
PDAFLR
PDAFTW
PDAFLW
0
(I,101,455)
1,225,218
(87,247)
(36,518y
0
-
PDAFTR
PDAFLR
PDAFTW
PDAFLW
-
PDAFTR
PDAFLR
-
-
PDAFTR
PDAFLR
-
TOTAL PRODUCTION [I]
ADJUSTMENT AMOUNT
(S)
(SDOO)
AJO9ADP
AJOOADTO
TOTAL ACCUMULATED M P m c m n m [I]
-
[I]
R dW P AJ 0 6 For Recap of Total Accum D e p m I
Accum Osprac Pmdud
[Z] Ref NIPAJ 8-8 Accum Deprac Prcdud Steam 6 Hydro
p]Rat W P W 9-10 Aaum Dspra: Pmduct Nudear
--
.
.
..
.... -. -.
---.. -^^-..^I^.. ...
26222
-
0
(01
0
3,301
(3.301)
0
17.888
(17,888)
0
12.002
{12,082)
0
2,224
(2,2241
0
(64)
84
0
0
-
Entsrgy Gulf Stales, Inc.
AdJustnnnt W
D.pmr$rUon Adjushnmt
For ths W l v s Months E n d d March 31,2004
Toms Rats Cram
FERC ACCOUNT
NO.
DESCRIPTK)N
ALLOCATION
FACTOR
CODE
ADJUSTMENT AMOUNT
($1
($000)
12) ADJUST TO ACCUM DEFERRED INCOME TAXES [I1
282
282
282
282
282
282
FEDERAL
STEAM 6 HYDRO PROD TR
STEAM 6 HYDRO PROD LR
NUCLEAR PROD TR
NUCLEAR PROD LR
NUCLEAR PROD TW
NUCLEAR PROD LW
--
--
AJWFITSTR
AJWFITSLR
AJOSADFITNTR
AJOBADFITNLR
AJOSADFITNTW
AJOBADFITNLW
-
-
RBXNISCTR
RBXNISCLR
RBXNISCTR
RBXNISCLR
RBXNISCTW
RBXNISCLW
(13,372,997)
13.3?2,997
1,181,370
(1.325236)
0
t0L
94,369
AJOOADFIT
TOTAL ADIT
38,497
(13,373
13.373
1,191
(1,325)
94
' 3 8
TOTAL wte BASE I?)
-lATlON
AMORTWTlON EXP 131
DEPR RATES PRODUCTION( A X 40s) [.(I
STEAM
STRUCTURES6 IMPROVEMENTS
AJOSDXP311
BOILER PLANT EQUIP
AJ09DXP312
TURBOGENERATOR EQUIP
AJWDXP314
ACCESSORY ELECTRIC EQUIP
AJ09DXP315
MlSC POWER PLANT EQUIP
AJoBDXP318
TOTAL STEAM
AJOODXPS
NUCLEAR
STRUCTURES 6 IMPROVEMENTS
AJoQDXP321
REACTOR PIANT EQUIP
AJ09DXP322
TURBOGENERATOR EQUIP
AJoBDXP323
ACCESSORY ELECTRIC EQUIP
AJWDXP324
AJOSDXP325
MlSC P M R PLANT EQUIP
TOTAL NUCLEAR
AJOSDXPN
HYDRAULIC
ACCESSORY ELECTRIC EQUIP
AJo8DXP334
MISC POWER PLANT EQUIP
AJWDXP335
TOTAL HYDRAULIC
AJOODXPH
-
311
312
314
315
318
321
322
323
324
325
334
335
TOTAL PROWCTlONPI, 141
350.2
350.2
360.2
362
352
352
353
353
353
354
35)
354
355
355
355
356
356
356
357
358
359
359
359
PDAF
PDAF
PDAF
PDAF
PDAF
-
AJOBDXT3502H
AJ09DXT3502L
AJOBDXT35M
AJoBDXT352H
AJoBDXT352L
AJoQDXT352
IWOBDXT353H
AJoBoXT353L
AJOWXT353
-
-
--
-
-
-
-
-
-
-
TOTAL HIGH VOLTAGE [I],
[5]
TOTAL LOWVOLTAGE[I],
14
TOTAL TRANSMISSION [l], [q
AJo9DxT354H
AJoBDXT354L
AJoBoXT354
AIOBDXT35SH
AJO9DXT355L
AJoBDXT355
woBDXT3SW
AJOBDXT356L
AJ09DXT356
AJOeDxT357L
AJ08DXT358L
AJWDxT359H
AJ09DXT359L
AJOSDXT359
(3,023,066)
(J,OW
6,198,234
4,528,827
2,141,317
3,772,036
288,282
16,9264s1
8.188
4.529
2,141
3.772
288
11,026
PDAF
PDAF
(918)
(138)
(1)
(0)
(0
(WW
16,004,366
THDAF
TLOAF
THDAF
TLDAF
THDAF
TLDAF
THDAF
TLDAF
THDAF
TLDAF
THDAF
TLDAF
AJoBDXTH
AJOODXT
15,004
(181.182)
(123.812)
(284,974)
(28,260)
(27,949)
(54.208)
(936,879)
(1,248,3oT)
(2,189,l
(443,744)
(181)
(124)
(289)
(28)
(28)
(54)
(937)
(1,248)
(2.183)
w
(444)
-+&
1u*ea2L
(4
f%lw
(21.587)
(82.023)
(83,620)
(209.867)
(281,888)
(495,355)
0
TLDAF
TLDAF
THDAF
TLDAF
m x n
m,
(279)
(2,lrn)
(1,888)
80
85
PDAF
PDAF
PDAF
PDAF
POAF
AJOODXP
DEPR RATES -TRANSMISSION(AK 403) [q
LAND EASEMENTS HV
LAND EASEMENTS LV
TOTAL LAND EASEMENTS
STRUCTURES6 IMPROVEMENTS W
STRUCTURES6 IMPROVEMENTS LV
TOTAL STRUCTURES 6 IMPROVEMENTS
STAllON EQUIPMENT HV
STATION EQUIPMENT LV
TOTAL STATION EQUIPMENT
TOWRS 6 FIXTURES W
TOWERS 6 FIXTURES LV
TOTAL TOWERS 6 FIXTURES
POLES 6 FIXTURES MI
POLES 6 FIXTURES LV
TOTAL POLES 6 FIXTURES
OVHD CONDUCTORS6 DEVICES HV
OVHD CONOUCTORS6 DEVICES LV
TOTAL OVHD CONDUCTORS6 DEVICES
UNDERQROUNDCONDUIT LV
UG CONDUCTORS 6 DMCES LV
ROADS 6 TRULS HV
ROADS 6 TRAILS LV
TOTAL ROADS 6 TRAILS
(279,374)
(2,088,997)
(1,698,572)
58,617
96.240
(22)
(821
(W
(210)
(288)
(4%)
(0)
(1.987)
(411)
(290)
(To11
{OL
(11
(1,799,720)
{1,792.905)
(S,502,626)
(1OW)
(1.783L
(3,60S)
[IjRslWPIPAJOBFocRecepdTotal ADITforPIodudlon
121Sum dAccumulatedOepm 6 ADIT Note Net ENeeta an W P AJ 9-6
131Rsf W P A) S-6 6AJ 9-11 For Recnp ofTo(al D e p m 6 Amort Exp
[4] RslW P A) 614 For RIcap d TOWDOPNC P d ~BydAIC
-
-
[5]RsfWPlPAJ9-14ThN8186AJ820forMjurbn~IAmb6HV~VB~8kdawn
26223
(2)
(0)
NO.
388
TOTAL LINE TRANSFORMERS
38)
364
364
384
384
384
385
385
3x3
385
305
386
, ,
'k..
.....-
-
388
3ea
382
384
.
CODE
AJO9DXDL3802PT
AJOBDXDLWZPL
AJOBDXDL3802
AJ09DXD838IT
AJOBDXDSWIL
AJWDXDS3BI
STATION m u i m TX
AJOBDXDSWT
AJOgDXDS382L
STATION EQUIPMENT LA
TOTAL STATION EQUIPMENT
AJOBDXDS382
POLES, T M R S . 6 FIXTURES PRIM TX
AJWXDLWPT
POLES, TONERS, a FIXTURES- SECOND TX AJOBDXDWT
TOTAL POLES, TOWERS, 6 FIXTURES TX
AJOBDXQL384T
POLES, TOWERS, 6 FIXTURES PRIM LA
AJWDXDWPL
POLES. T O W S . h FIXTURES SECOND LA AJDBDXDL3BssL
TOT& POLES, TOWERS, 6 FIXTURES LA
AIOBDXDL3WL
TOTAL POLES, TOWERS, 6 FIXTURES
AJWDXDW
OWD CONDUCT 6 D M C E S PRIM TX
AJOBDXDWPT
OVHD CONDUCT 6 DWlCES SECOND TX AJWXDLWST
TOTAL OVHD CONDUCT 6 DMCES TX
AJOBDXDL385T
WHD CONDUCT 6 DMCES PRIM LA
AJWDXDL365PL
OVHD CONDUCT h DMCES SECOND LA
AJOBDXDLWSL
TOTAL OVHD CONDUCTL D M C E S LA
AJDWIXDLW5L
TOTAL OVHD CONDUCT 6 DEVlCES
AJOBDXDL385
UNDERGROUNDCONDUIT PRIM TX
AJ09DXDLWPT
UNDERQROUNDCONDUtT SECOND TX
AJO9DXDWBBST
UNDERQROUNDCONDUIT TX
AK)BDXDL388T
UNDERGROUNDCONDUIT PRIM LA
AJOUDXDLWPL
UNDERQROUNDCONDUIT SECOND LA
WO%DXDL3BBSL
UNDERGROUNDCONDUIT LA
AJOBDXDLWL
TOTAL UNDEROROUNDCONDUIT
AJOBDXDLW
U N W CONDUCT 6 MVlCES PRIM TX
AJOBDXDL387PT
UNDO CONDUCT 6 DEVICES- SECOND TX
AwBDXRL387ST
UNDQ CONDUCT 6 DMCES TX
AJO9DXDL387T
UNDQ CONDUCT6 D h C E S - PRIM LA
AJOPDXDLW7PL
UNDO CONDUCT 6 DEWCES SECOND LA AJO9DXDL367SL
UNDO CONDUCT 6 DMCES LA
AJOBDXDL387L
TOTAL UNDQ CONDUCT 6 MvlCES
AJOBDXD4387
LINE TRANSFORMERS-TX
AJWXDLTSW
AJOBDXDLT388L
LINE TRANSFORMERS LA
360.2
380.2
380.2
381
381
381
362
362
,,. ' -
FERCACCOUNT
DESCRIPTION
3x3
388
388
388
388
388
388
388
387
387
387
387
367
387
387
369.1
389.1
389.1
389.2
369.2
389.2
389
370
370
370
371
371
371
373
373
373
373
373
373
373
LAND 6 LAND RIGHTS PRIM TX
!AND 6 UND R I M S PRIM LA
TOTAL LAND 6 LAND RIGHTS
STRUCTURES& IMPROVEMENTS TX
STRUCTURES6 IMPROVEMENTS LA
TOTAL STRUCTURES6 IMPROVEMENTS
-
--
--
- - -- -- -- -- -- - -
-- - --- - -
- - - -
--
-
-
-
---
TOTAL TEXAS [lI,a
TOTAL LOUISIANA [I],
121
TOTAL D I S T W F " [lJ,W
-
-
-
-
AKWOXDT
AwBDXDL
AJOODXD
ADJUSTMENT AMOUNT
($)
~SOOO)
DLPDAFT
DLPDAFL
DSOAFT
DSDAFL
8,rn
10,420
19.028
173.423
326,578
488,888
378.422
118i502
497.824
372d79
105.171
478,osO
076,874
lW,E!iO
43,870
243,720
287,256
82,880
329.848
a73.m
15,688
9,154
24.740
DSDAFT
DSDAFL
DLPDAFT
DLSDAFT
DLPDAFL
DLSDAFL
DLPDAFT
DLSDAFT
DLPDAFL
DLSDAFL
DLPDAFT
DLSDAFT
DLPDAFT
DLSDAFT
DLPDAFL
DLSDAFL
DLTDAFT
DLTDAFL
DSCAFT
DSCAFL
378
120
488
373
105
470
978
200
44
244
287
83
330
574
18
9
89.534
100
381707
130.241
(43,304)
39
138
(43)
(17L
(18,841)
fty.145)
78.088
1,I19,881
1,647,740
1,120
1,548
2.867.101
2.867
'340i49
127.268
488.207
341
(W
78
127
468
e4
185.092
e53Im
CAFTR
CAFLR
- 5 0 0
21,413
61,153
DSCAFT
DSCAFL
DMCAFT
DMCAFL
e
10
19
173
327
25
17
10
28
61
18,040
9,773
DLPDAFL
DLSDAFL
AK19DXDLT36O
OVHD SERVICES TX
A~XDOS3891T
OMD SERVICES LA
AJOBDXDOS3891L
TOTAL OWD SERVICES
AwBDXDOS3891
UNDQ SERWCES TX
AIOBDXDUS3892T
A108DXDUB3882L
UNDG SERVlCES U
TOTAL UNDG SERVICES
AJoBDXDUS3892
TOT& SERVICES
AJOPDXD8388
METERS TX
AJO9DXDM37OT
AJWDXDM37M.
METERS LA
TOTAL METERS
AJOBDXOM370
INSTALL ON C U V PREMISES TX
WOBDXD137lT
AJO9DXD1371L
INSTALLON CUST PREMISES LA
TOTAL INSTALLON CUST PREMISES
AJo8oXM371
ST UQHT 6 810".
8YS ROADWAY TX
mXDSLR373T
ST LIGHT 6 SIGN% SYS NON ROADWAY TX IUOBOXDSLNR373T
ST LIGHT 6 SIGNAL SYS TX
AK)BDXDSL373T
ST UQHF 6 SIQNAL SYS ROADWAY LA
AWDXDSLR373L
ST UQHT6 S
W SYS NON ROADWAY LA AIODOXDSLNR373L
ST UQJiT 6 S
W SYS LA
AJoBDXDSL373L
TOTAL ST UQHTINQ 6 SIGNAL SYS
AJoBDXDSL373
-
ALLOCATION
FACTOR
lW.ee0
170.884
369.344
24
(17)
DSLAFTR
DSLAFTNR
DSLAFLR
DSLAFLNR
I85
853
188
t71
359
0
(01
7
0
9,708
7,mI
18.788
10
7
17
(8,543)
(9)
(8,921)
(7)
(15)
(14,464)
1,335
1
2,838.830
3,031,083
2.839
3,031
5,870
6,M0,723
26224
NO.
-
Fortha -0
FERC ACCOUNT
DESCRIPTION
CODE
(1)ADJUST TO DEPRECIATION6 A M O R W ! "
DEPR RATES * QENERAL PLANT (AlC 403)
QENERAL
STRUCTURES & IMPROVEMENTS
OFFICE FURNITURE6 EQUIPMENT
TRANSPORTATION EQUIPMENT
STORES EQUIPMENT
TOOLS, SHOP. 6 QARAQE EQUIPMENT
LABORATORY EQUIPMENT
POWER OPERATE0 EQUIPMENT
COMMUNICATION EQUIPMENT
MISCELLANEOUS EQUIPMENT
m
380
391
392
393
394
395
388
397
388
AJO9DXG39OL
AJOBDXG391L
AJWXG392TD
AJWXG393D
AJOBDXG394TD
AJOgDXO395lD
AJOgDXG3WTD
AJOODXG397L
AJOBDXG398L
503
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
303
NA
LOMTOA
LOMTOA
PLTDTOA
PLDTOA
PLTDTOA
PLTDTOA
PLTDTOA
LOMTOA
LOMTOA
AJOODXQ
DEPR RAWS -AMORT OF INTANQIBLCS(NC 404)[ll
MISCELLANEOUS
CONTAA ACUDC
BIG CAJUN TR
AJOBAXIMCABCTR
NELSONwb TR
AJOBAXIMCANBTR
AJOBAXIMCATF
TRANSMISSION FERC
NELSONld PC FERC
AJOBAXlMCAN8PF
RIVER BEND FERC
AJOgAXlMCARBF
TOTAL CONTRA AFUDC
AJODAXlMCATO
OTHER MISCELLANEOUS 111, r4i
PRODUCTION DEMAND
AJWIMOPD
PRODUCTION DEMAND TX
AIOBAXIMOPDT
PRODUCTION ENERGY
AJOBAXIMOPE
PRODKRANSIDISTRPLANT
AJOBAXIMOPTO
NONFUEL PROD DEMIENGY O&M
AJOBAXIMOPDE
TRANSMISSION
AJOBAXIMOT
TRANSM & DlSlRlBUT
AJOBAXIMOTD
DISTRIBUTION
AJOgAXlMOD
DISTRIBUTION TX
AJWAXIMODT
DISTR ST LIGHTS
AIOBAXIMOSL
DISTRCUST ACCTGICUST SVC
AJOBAXIMODCACS
DlSTRlCUST ACCTGICUST SVC TX
AIOBAXIMODCACST
DISTWCUSTACCTUCUST SVC LA
AJOOAXIMOOCACSL
CUSTOMER ACCTQ
AJOeAXlMOCA
CUST ACCTG TX
AJWAXIMOCAT
CUST ACCTG LA
AIOBAXIMOCAL
TOTAL PLT EXCL INTANG
AJOBAXIMOTPXI
TOTAL PAYROLL EX A&G
AJOgAXlMOL
TOTAL PRODUCTION PAYROLL
AJOBAXIMOW
TOTAL AMORT EXP -OTHER MlSC
AJWAXIYOTO
118.938
(1 19,027)
(2%)
21.978
28,468
(97.7801
12,317
224,551
(3,387)
17,U7~73
m
-
--
-
-
--
--
TOTAL MISCELLANEOUS
TOTAL AMORT INTAMQlSLeS[l]
-
PDAFTR
PDAFTR
PLTTOAF
PDAFF
PDAFF
PDAF
PDAFT
PEAF
PLPTDTOA
OMPDE
PLTTOA
PLTDTOA
PLDTOA
PLDTOAT
DSIAF
OMDCACS
OMDCACST
OMDCACSL
CACRCAF
CACRCAFT
CACRCAFL
PLTOAXI
LOMTOA
LPTOA
AJWAXIMTO
AJODAXITO
4,076,000
4,078,009
4,076
4,078
TOTAL DEPREC L AMORT EXPENSE [SI
AJOOOXAXTO
21,543,212
21.543
(2) ADJUST TO TAXABLE INCOME [q
BOOK DEPRECIATION
AJOBCTED
AJOeOXAXTO
21,543.282
21.w.112
21.543
21
AJOBDFDRP
AJOBOFDRT
AJOBDFDRDT
AJOQDFDRDL
AJWFDRG
AJOODFDROI
AJODDFTO
PDAF
mDXT
AJOBDXDT
AJOBDXDL
AJWDXG
AJO9AXlMOTO
TOTAL A R I TO TAXABLE INCOME
282
282
282
282
282
282
ADJUSTMENT AMOUNT
I$)
($000)
116,819
AJODDXTO
TOTAL DEPRECIATIONUIP W C 4031 [SI
303
303
303
303
ALLOCATION
FACTOR
EXP [I)
a
M
TOTAL QCNERAL ll),
303
En(rrgyGuWStat.., Inc.
A d j u r m n l OB
(kpnclntbn Adjusbnent
Months Ended March 31,2004
T o x r Rata Case
-- -
--
-
-
- -
[I] Ref WPP AJ 88 & AJ 9-1 1 for TOW Depr Ehp
E]BalanCerAdlulled by AIC Ref W P AJ9-17
P]RdWPPAJ&II
.w
-
(3) ADJUST TO D E F e m D INCOME TAXES 111, rq
DEFERREDINCOME TAXES FEDERAL (AlC 411)
ACCOUNT 282 UBERAUZEDDEPREC
DEPREC PROWCT DEPR RTS
OEPREC TRANSM DEPR RTS
DEPREC DISTRlB TX DEPR RTS
DEPREC DISTRIB LA DEPR RTS
DEPREC -GENERAL. DEPR RTS
DEPREC - M O R T EXP OTH INTANG
TOTAL DEFERRED INCOMETAXES
-
(1.285.935)
14.960.021 I
(1,296)
r4.0q
- Qenwal.Amorl of Inlangiblos,Total Deprec Exp, 6 Tot Deprsc & Amoft Exp
[4] Ref WPP AJ e-8 for Total Intang Amort & W P AJ 9-83
[qRdwPAJaii
WPIP #-a9 4
35-72
-
Enb~yGuifShl.s, Inc.
Adjustment 09
DopnokUonAcljrutmont
Forth. Tmhrr Months End4 M m h 31,2004
Toxis R i b Car.
FERC ACCOUNT
NO.
411
411
DESCRIPTION
(4) ADJUST TO INVEST TAX CR [I],
[?1
ITC RIVER BEND ABEYANCE
ITC AMORTIDITION ADJUST
TOTAL INVEST TAX CREDIT
--
ALLOCATION
FACTOR
CODE
PLTOAXI
AJWITCRBA
AJ09lTCM
AJODITCTO
PLTOAXI
ADJUSTMENT AMOUNT
0)
IS4JOOl
1,710,709
(1,014,608)
606,200
1,711
(1,016)686
[ l l R d WPP AJ 9-8
[ZlRefWP/PAJ 9-18
0
21,643
(21.543)
21.643
0
0
0
0
0
Othw Bef Tax Fad Adjuslmenb
Taxablr Income
State Incan# Taxea
Fedenl TaxaMe Income
FsdordTaxat36%
F e d d Mer Tax Adjurtmwrb
cumnl F s d m l Income T u n
Defenud Fedand lnmnn Taxes
Net Inveslmnt Tax Cmdlb
NoIInmEnd
i
.....
26226
0
0
0
0
0
0
(4.950)
6 I
&17.28@L
EntergyGulf States, Inc.
Proforma Adjustment No. 0
--
Depreciation, Amortization, and Reserve Adjustments
Item
A - -.
d
DepreciatiorVAmortizationAdjustment
404
Intangible Amoftizatlon
Specifically Assignable Plant Amortization
404
Total Amortization
.Amat.int
-...--. .-
4,087,180-)/f#1?~ 9*/169-d3
(11 73h.dfypI9;r9-II 6
4,074007- r\r pj p fi 3 94 j
Y-)7
Depreciation Expense
Steam Production
Nudear Production
Hydraulic Production
Total Production
Texas Transmission
Louisiana Transmission
Total Transmission
Texas Distribution
. Louisiana Distribution
403
403
Total Distribution
General
403
2,838,630 -Np}PM4-114 9d4
3 , 0 3 1 , 0 Q 3 - F ~ ~ t ' f i7-&h
~~~~d
5lm723-i4p)pAa y-rj b?-&
185,819
- we18
6 7
Total Depreciation Expense
17,467,274 -)JpIp 03
Total Depreciation and Amottization
21,543,281
- JPle fi 5 q-ll
Reserve Adjustments
Steam ProductionAccumulated Provisionfor DepreciationAdjustment l+Vp/p
Texas Retail
108
35,438,460 (1)
Loulsiana Retail
108
(35,438,Mg) (t)
Texas Retail
282
(13,372,QQ?)
282
13,372,997
Louisiana Retail
Net
0
9-8
@
Nuclear Production Accumulated Provisionfor Depreciation Adjustment h'f)]?
Texas Retail
108
(5,476,058)
Louisiana Retail
108
8,092,366
Texas Wholesale
108
(433,833)
Louisiana Wholesale
108
(181,575)
Texas Retail
282
1,l 01,370
Louisiana Retail
282
(1,325,236)
Texas Wholesale
282
04,369
Louisiana Wholesale
282
39,497
0
Net
Investment Tax Credit Accrual Adjustment
411.4
Investment Tax Credit Adjustments, Utility Ops
Schedule M
Depreciation and Amortlzation Expense
98
403404
Deferred Federal Income Tax Expense
411.1
Provision for Deferred Income Tax (Federal)
6QWOO
- p#yp
21,543,281 -
9-10
(j2l+)f3
~ # f & ~ ~ - ~ ~
(4,950,021) -)3p/Pfi8?-)/
, .
2004 TX Rate Case
35-75
-.
._.
26228
-slo
0 0 0 0 0 0 0
0
1
i
,
2004 TX Rate Case
i
35-76
26229--
.
.
-.
__
0
8
2004 TX Rate Case
.
.
. .
_.
I
I I
I
I*-
I\
ii
c
Entergy Gulf States, Inc.
Cslwiation of Pm Formed Depredation Expense
Per Texas Docket No. 10705
!
-
System Repair Shop Texas
System Repalr Shop Texas
System Repair Shop TWa8
-
FERC
Rate
--
Depreciable Plant
Baianm3/311W
311
315
310
1.024%
1.997%
2.587%
508,326
95,188
56,275
9,230
1,901
1,468
1.749%
719,789
12,587
1.505%
1.900%
2.432%
1.974%
2.311%
2.1W%
1.813%
1.985%
2.88696
2.045%
2.270%
2.101%
2.885%
1.799%
2.203%
2.083%
2.305%
2.9e%%
5.518%
4.321%
5.710%
2.815%
2.407%
2.378%
2.211%'
2.380%
3.140%
1,346,019
485,011
1,238,197
0,309,146
8,506,384
20,2511
9,227
30,110
124,543
196,583
501.573
212,044
202,esl
-
System Repair Shop Texar
....
;"
:
I
.:
Sabine Station Unit 1
SablM Station Unit 2
Sabins Station Unit 3
Sabins Station Unit 4
Sablne Station Unit 5
Sabina Station Unit 0
Sabins Ststion Unit 1
Sabins W
o
n Unit 2
Sablne Ststion Unit 3
Sablne Statkn Unit 4
Sabine SMion Unit 5
Sabine Station Unit 0
Sablne Station Unit 1
Sabins Statlon Unit 2
Sabins Station Unit 3
Sablne Ststion Unit 4
Sabine Station Unit 5
Sablna Station Unit 0
Sabins SWon Unit 1
Sabinr, SWon Unit 2
Sabins Statlon Unit 3
Sabina Stotlan Unit 4
Sabins Station Unit 6
Soblna Station Unit 0
Sabins Station Unit 2
Sabins Station Unit 4
Sabiw Station Unit 0
311
311
311
311
311
311
312
312
312
312
312
312
314
314
314
314
314
314
315
315
315
315
316
315
316
310
310
Sablne Stotbn
Lewis Creek Statlon Unit 1
Lewis Cleek W o n Unit 2
Lowla Creek Station Unit 0
Lewi8 Creek Setion Unit 1
L& Creek Station Unit 2
Lewia Creek StPtlon Unlt 0
L w b C t w k Statlon Unit 1
Lewls Creek Station Unlt 2
LeMll8 Creek Station Unit 0
Lewk Cmek Station Unit I
Lowla Creek Statlon Unit 2
Lswir Creek Station Unit 0
Le48 Creek Station Unit 0
311
311
311
312
312
312
314
314
314
315
316
315
316
Lewis creek Station
System ProductionTraining
System Production Maintenance
System Production Laboratory
310
316
310
System Produdlon
I
L
System Repair Shop -Louisiana
Bodc
Ckpmdatlonl
D e ~ ~ ~ k ~ t i ~AmorHtation
nl
~ottizatkn
Ewn-
Calculated
311
22,840,308
ii,ms,n5
10,313,557
18,008,007
33,315,559
71,789,472
23,975,031
12,180,508
10,088,807
14,338,348
23,634,230
40,449,414
870,534
5,437,555
3,204,711
5,210,472
7,081,656
19,733,207
0,306,O
49,330
8,670
3,120,gn
480,063
881,197
1,029,021
518,100
326,510
192,311
315,886
487,574
1,110,759
20,024
300,044
138,478
290,155
198,766
474,880
150,038
1,091
2M
98,375
2.413%
370,118,231
8,931,198
1.834%
1.575%
2.719%
2.253%
1.842%
3.319%
1.@7%
1.026%
3.176%
4.100%
4.863%
5.203%
3.556%
1,634,945
1,422,372
10,391,320
10,922,999
17,118,988
3,290,633
8,885,819
99,481
4,456,720
3,660,160
2,088,589
734,279
28,715
22,402
282,540
381,275
315,332
109,218
150,EHB
140,906
3,169
182,726
177,507
139,763
20,111
2.444%
80,129,964
1,958,830
2.024%
2.397%
2.331%
775,378
2,082,313
201,820
20,346
49,913
4,704
2.450%
3,059,511
74,983
2.587%
141,135
3,651
9,055,655
Profom
2Q04 TX Rate Case
35-80
-- '26233
__
. . . . .._
.....-
Entergy Gulf States, Inc.
Calculation of Pro Formed DepreciationGpense
Pw Texas Docket No. 16705
i
!,
I
i
bscriptbn
willow Glen Station Unit 1
willow Gbn Statlon Unit 2
willow Gbn Station Unit 3
Willow Glen Statlon Unit4
Willow Gbn Station Unit 5
willow Gbn Statlon Unit 0
Willow Glen Station Unit 1
Willow Glen Ststlon Unit 2
willow Gbn Statlon Unit 3
Willow Glen Ststion Unlt 4
Willow Gbn Station Unit 5
Willow Gbn Station Unit 0
Willow Gbn S W n Unit 1
Willow Gbn Station UnH 2
WTllow Gbn stntion Unit 3
Willow Glen Strtlon Unit 4
Wlllow Glen StaUon Unit 5
Willow Glen Statlon Unit 0
Willow Gbn Station Unit 1
WiHow Gbn StrtrOn Unit 2
Willow Gbn Statbn Unit 3
Wlllow Gbn Station Unit 4
Willow Gbn Station Unn 5
Willow Gbn Station Unit 0
Willow Glen Station Unit 1
Wlllow Gbn Station Unit 3
Willour Glen Strtlan Unit 4
Wlllow Gbn Station Unit 5
Willow Qbn Station Unit 0
---FERC
311
311
311
311
311
311
312
312
312
312
312
312
314
314
314
314
314
314
315
315
316
31I
316
315
318
310
316
316
316
Wllow Gbn StaUon
Netson Statlon
Nelson Gal and 01Easement
Nehon Gar and 011 Unit3
N o h 0.0 and Oil Unit 4
Nelson Gas and Oil Unit 0
Nelaon Gas and Oil Unit 3
Nelson Qar and Oil Unit 4
Nebon Gar and Oil Unit 0
Nelson Gas and Oil Unit 3
Nekon Gar and 011 Unit 4
Nolaon OM and 011Unit 0
Nehon Gar and Oil Unit 3
Nekon Gas end OH Unit4
Nelwn Gar and Oil Unit 0
Nolaon Gar and Oil Unit 3
Nelwn Gaa and 01Unn 4
N e k n Gas and OU Unit 0
310.2
311
311
311
312
312
312
314
314
314
315
315
315
318
310
316
Nelson Gas and OH
Nolaon 6
Nsbn6
Nelson 6
Nelson 6
Nelson 8
311
312
314
315
310
Nelson 6
Rate
0.376%
0.716%
0.771%
1.707%
1.890%
1.887%
0.352%
0.848%
1.W%
2.028%
1.729%
1.788%
0.336%
0.418%
O.WS%
1.711%
1.68Q%
3.440%
2.W%
4.367%
2.082%
2.112%
1.061%
2.305%
0.897%
1.W%
1.911%
1.732%
3.180%
Dspdable Plant
Balance 3/31/04
1,149,567
694,832
3,202,992
3,646,298
8,612,883
27,901,676
7,132,719
8,272,016
56,610,%7
38,211,846
43,750,596
35,188,@42
9,747.007
6,798,832
25,622,968
36,336,545
34,019,021
811,974
4,982,215
3,051,027
10,372,935
11,889,359
10,043,!5Oa
6,889,553
27,856
102,154
70,148
30,374
4,201,064
Calculated
Dopmdatbnl
Arnortizatlon
4,326
4,974
24,695
62,242
143,807
520,924
25,095
70,147
898,718
774,188
756,803
622,140
32,731
-Book
Deprsdationl
Amortizatton
Ptoforma
42,040
178,080
621,718
574,591
21,052
144,309
133,238
213,890
251,103
195,94Q
158,801
250
1,415
1,341
526
134,014
1.Ma%
401,07Q,078
6,610,959
3.774%
1.312%
1.744%
1.#2%
1.248%
1.a2096
1.Ms%
1.131%
1.635%
1.no%
3.847%
3.W%
2.808%
1.823%
1337%
3.098%
484
1,278,217
5,368,294
12,148,331
6,209,564
61,871,485
7,561,540
7,888,994
22,719,294
150,491
3,259,611
15,527,228
1,428,031
180,783
143,379
1,4)3W
18
16,743
94,111
228,632
77,513
1,128,081
124,387
89,225
348,741
2,623
118,874
472,804
37,230
2,934
2,778
44,705
1.894%
147,213,265
2,7a7,579
2.439%
2.458%
2.437%
2.453%
2.638%
88,982,217
231,401,630
52,719,949
47,229,890
3,156,889
1,633,686
5,887,852
1,284,785
1,158,544
83,279
2.453%
401,490,380
9,648,156
WPlP bJ 1-13
Page 2 of 6
2004 TX Rate Case
35-81
- .-
-
.- ---
..
.. .. .
.. ..
A
Am-
-*
26234
Entergy Gulf States, Inc.
CalwlaUon of Pro F o d Depreciation Expense
PWT e r n D e e t NO. 16705
Description
Big Cajun
Big Cajun
Big Cajun
Big Cajun
Big Cajun
Book
Calculated
Depracietionl
Depreclabk Plant
Daprecletionl
Amorthation
FERC
Rate
Balance3/31/04
AmorHzeUon
m@nProforma
I
311
2.487%
45,803,942
I,
I39,144
312
2.487%
118,856,301
2,955,956
2.484%
37.71 1,772
314
936,760
2.47'3%
28,951,226
315
688,m
2.994%
2,232,015
316
66,827
--
2.490%
231,555,250
5,765,191
2.201%
2.201%
2.20196
2.201%
2.201%
4,052,646
14,858,142
12,429,798
4,m1666
8,230
69,187
322,541
273,545
I10,007
161
La Station No. 2
2.201%
36,145,482
795,461
Total Steam Produdion
2.201%
1,671,652,092
38,788,375
484
235,851,459
836,182,587
376,733,141
204,472,880
18,631,781
18
5,189,379
18,188,690
7,166,l 87
5,723,850
540.451
18
5,408,753
20,288,687
8,884,759
5,664,033
445,21I
(0)
(279,374)
(2,099,997)
(1,898,572)
59,817
95,240
2.201%
1,671,652,092
36,788,375
40,711,482
(3,923,087)
2.79096
2.7-
218,538
32,689
8,097
911
7,015
1,049
(918)
(138)
2.790%
251,207
7,008
8,084
(1,058)
Blg Cajun
La Station No. 2
La Station No. 2
La Statlon No. 2
La Statlon No. 2
La Statlon No. 2
Land Right8
Strudums and Improvemanta
Bdler Plant EquipmcHlt
Turbogenerator Equipment
Acce#cloryEkdrlc Equipment
Mlbd. Power Plant Equipment
311
312
314
315
316
310.2
31I
312
314
315
316
Total Steam PrOdUdlOtI
i
Hydraulk Production
Toledo Bend S W n
Toledo Bend Sbtlon
334
336
Toledo Bend Station
Nudeof Produdion
River Bond
River Bend
Rlver 6end
Rhrer Bend
Rhrer Bend
32I
322
323
324
325
3.719%
2.202%
2.173%
I.QOm
2.798%
2.901%
2.839%
1,391,849,889
2.639%
2.639%
2.839%
2.639%
740,136,397
383,554,980
839,088,222
45,846,902
36,730,919
19,532,200
9,594,216
18,885,485
1,209,900
28,532,685
15,003,573
7,452,889
13,083,447
921,618
4,628,627
2,141,317
3,7?2,038
288,282
River Bend
2.639%
3,180,474,389
83,932,720
85,004,223
18,928,498
Total ProducUon
2.488%
4,852,377,889
120,728,103
105,723,749
15,004,354
1.364%
I.767%
1.481%
1.639%
2.234%
1.579%
0.470%
O.OOO%
0.424%
8,374,575
7,534,248
21,584.m
12,934,432
28,435,306
0
0
98,038
114,229
133,130
1,234,533
353,763
288,955
448,993
0
0
407
1.586%
182,318,738
2,574,010
Transmkion
Tranmhslon Hlgh Voltpas
Texar
Easemanta
Substatbn Control Houm
Substalon Equipment
Towen
Poles
Overhead Conductor & DevIm
UndergroundConduk
UndergroundConductor
Roads and Trolls
350.2
352
353
3!34
355
356
357
358
358
Total Texas
63,358,077
0.1Q8.234
Page 3 of 8
2004 TX Rate Case
- - - __ * - . .-*..
.-
c)en
"26235
I
Entergy Gulf States, Inc.
CalculaUon of Pro Formed OSpredsUon Expense
Per Texas Lhcket No. 18705
i
Book
*
--
Depredebb Plant
Balancs3/31/04
Ckpreclationl
Amorlhrflon
FERC
Rate
350.2
352
353
354
355
1.364%
1.767%
1.401%
1.639%
2.234%
1.578%
0.470%
O.OOO%
0.424%
27,102,320
8,624,814
133,476,061
64,015,904
43,242,997
59,266,195
0
128,238
535
Total Louisiana
1.622%
333,aw,529
5,415,134
Total High Voltago
1.810%
498,171,265
7,989,144
1.384%
21,587,542
10,087,927
181,306,556
8,185,425
a2,940,050
80,665,801
oe8cription
Loulskna
Easementr
Sub8tsUofl Conlrol H a m
Substation Equipment
Towen
Poles
Overiwad Conductor & Device8
Underground Conduit
Undefground Conductor
Roads and Tralla
358
357
356
359
0
-Depreciation/
Calculated
Amorthation
~
n
m Proforma
389,878
117,060
1,976,780
1,049,221
988,049
935,813
0
0
Tranmkrion Low Voltage
Texas
Eewmnb
Substation Control House8
Substation Equipnwnt
TcWen
Palea
memead conductor a MICM
Underground Conduit
UndergroundConductor
Road8 and Tnlk
,.
i'
350.2
352
353
354
355
358
357
368
359
Total Texas
Loulrlanr
Eewnenta
Subrtetion control Houwa
Substation Equipment
350.2
352
553
ToWbm
354
Poks
555
0.424%
81,5511
294,181
178,254
2,885,i50
101,379
1,852,881
1,273,710
0
0
281
1 .ma%
382,814,859
6,385,810
132,554
92,658
1,958,997
2,116,903
801,673
38
0
407
1.787%
1.481%
1 .W9%
2.234%
1.579%
0.470%
O.ooO96
0
0
Overhead Conductor a Devicss
356
UndergroundConduit
UndergroundCondudor
Roeds and Traita
357
1.384%
1.767%
1.481%
1.83996
2.234%
1.579%
0.470%
358
O.OOO%
359
0.424%
9,718,059
5,238,134
132,275,310
3,985,884
94,768,419
50,770,924
7,647
248,527
96,007
Total Louislono
1.740%
2Q7,078,010
5,188,128
Total Low Voltage
I.69@%
679,893,589
11,553,945
Total TransrnEsrlon
1.682%
1,178,084,834
19,543,089
1.384%
1.767%
1.481%
1.630%
2.234%
1.578%
O.OOO%
408,410
31 1,384
3,919,663
455,142
2,141,838
1,722,703
0
0
668
514,897
342,100
4,775,653
554,644
2,167,849
1,928,240
0.424%
29,942,117
17,622,175
284,664,633
27,769,486
95,874,482
109,1W,007
0
0
157,596
0
973
(25,813)
(205,537)
0
0
(305)
1.644%
545,131,395
8,959,826
10,284,155
(1,324,329)
TWSS
Easements
Substation Control Houws
Substation Equipment
Tawen
Poles
Overhead Conductor 8 D e v h
Underground Conduit
UndergroundConductor
Roeda and Trails
350.2
352
353
354
355
356
357
358
359
Total Texas
O.OOO%
05,001
(1 06,467)
(30,718)
(855,970)
(ss,s02)
0
VP\ P AS 9-15
2004 TX Rate Case
.
"
35-83
---
""26236
,,,,l'07a
-- .. ..
._
Entergy GuH Statm, Inc.
Calculation of Pro Formed DepreclationExpense
Per Twoa Docket No. 16705
FERC
Rate
350.2
352
353
354
1.364%
1.767%
1A81%
1.839%
2.234%
1.579%
0.471%
O.OOO%
0.424%
36,820,379
11,882,948
265,751,371
07,981,787
138.OO1,417
110,037,119
7,047
248,527
222,244
502,230
209,018
3,935.777
1,114,222
3,082,952
1,737,488
Total Louisiana
1.677%
Total Tranmirdon
LbwfpUon
LouWeno
Eawmentr
Substation Control Houebr
Substation Equipment
ToWerS
Poles
Overhead Conductor 8 Devices
Underground Conduit
UndergroundConductor
Roads and Trab
Book
Depreciation/
Amortiration
Exwnss
-Profom
(170,487)
(23,493)
(1,327,218)
(389,104)
942
680,717
233,111
5,202,993
1,503,320
3,140,759
2,027,304
43
1,967
1,338
630,933,438
10,583,263
12,851,550
(2,268,293)
1.882%
1,176,064,834
19,543,088
23,13!5,711
{3,5@2,622)
2.049%
1.556%
2.102%
3.168%
1.740%
1.537%
2.400%
3.043%
2.965%
2.965%
3.124%
2.588%
1.M1%
11,178,035
6,455,701
129,392,873
188,627,414
141,544,0!58
28,510,551
84,903,351
185,008,223
39,749,848
48,374,516
1,457,744
33,967,000
229,038
100,451
2,830,284
5,342,116
2,462,887
438,207
2,279,840
5,629,800
1,134,675
1,178,588
1,511,220
37,435
340,011
233,983
91,842
2,682,871
4,844,192
2,219,147
413,467
2,141,589
4,510,139
783,726
1,087,781
1,322,540
37,411
323,212
173,423
497,824
243,720
24,740
136.241
1,119,061
340,949
90,805
188,680
24
16,798
2.536%
927,528,556
23,520,540
20,681,910
2,W,g30
2.049%
1.558%
2.192%
3.188%
1.740%
1.537%
2.400%
3.043%
2.865%
2.885%
3.124%
2.560%
1.001%
3,902,895
0,513,898
128,733,262
135,085,854
142,932,989
29,259,634
86,490,163
167,672,137
39,476,558
39,059,103
40,ia2,aa1
837,808
59,282,115
81,196
101,358
2,777,993
4,279,520
2,487.034
449,721
1,595,980
5,102,263
1,170,480
1,158,102
1,255,313
21,515
593,414
85,831
80,Q38
2,451,417
3,801,470
2,157,088
423,308
1,658,125
3,554,523
1,043,222
1,063,815
1,084,849
21,532
608,878
(4,635)
10,420
320,576
478,050
328,846
26,413
Total Loulslans Distribution
2.458%
a57,498,2oi
21,073,809
18,042,798
3,031,093
Total Dlstributbn
2.W%
1,785,026,757
44,594,429
38,724,706
5,889,723
Texas Dlatributkn
Easement8
Substatbn Contrd House8
Substatton Equlpmsnt
Pokr
Conductor
Undelgmund conduit
Underground Candudor
Line Tramforman
senricer ovefflead
S a r v h Underground
-
Meten
i
---
Depmiabb Plant
Balance3nlK)4
Calculated
Depredation/
Amortiratian
Installedon Customer Premise8
S W Lighting
356
358
357
358
369
360.2
361
362
304
305
388
387
388
388.I
308.2
370
371
373
Total Tswrr Dlstribudian
Loulriona Distribution
Easemanta
Subetation Control House8
Subrtotlon Equtpment
Poles
Conductor
UndsrgmundConduit
UndergroundConductor
Line Transfomm
Senrims Overhead
Services Undsroround
Meten
Installedon Customer Premlwr
Sheet Lightino
--
360.2
381
302
384
305
308
307
360
369.1
369.2
370
371 .
373
38,268,957
30
0
Page 5 of 8
(V,80T)
(28Q,818)
0
(1,@t)
(3W
(4,945)
8,809
(60,145)
1,547,740
127,258
94,287
170,884
(17 )
416,464)
NP}p AS 9-L3
2004 TX Rate Case
35-84
26237
Entergy Gulf States, Inc.
Calculation of Pm Formed Depmlation Expense
Per Texas Docket No. 16705
i
Description
General
Structuns and Impmemenb
OfficeFumHun& Equlpment
computer Equ(pment
Data Handling Equipment
Transportation Equipment
Power Operated Equipment
Took, Shop, and Opregs Equlmnt
Laboratory Equipment
Power Owratd Eaulmnt
C&nunii&ons and M k a v e
Mlscsllaneoua
Book
DepreciaUonl
Depreciable Plant
AmatttzPUon
FERC
Rate
Balancb3/31104
m n w
Proformr
I
Calculated
Depreciation/
Amortization
-
_
I
390
391.1
391.2
391.3
392
393
394
391
396
397
388
69,086,592
2,440,647
19,576,795
1,932,680
11,995
4,549,925
6,085,250
1,169,281
1,194,372
2.413%
4.375%
11.075%
62.681%
1.064%
4.666%
6.896%
4.995%
5.702%
6.35194
4.767%
eS,sSe,9Se
514,525
1,667,059
3
:2Jl
1,548,120
1m8n3'
8
2,168,130
1,211,42 fl
224
212,298
419,638
58,405
60.103
4,378,951
24.527
118.939
(2,4927~
(780.993
672.458 .
;;
(258
21.976
28;&
(97,760)
12,317
224,551
(3,387)
2,957,123
480
190,323
391,173
156,165
56,788
4,154,400
27,9146
110,129,719
5.877%
175,511,038
10,315,538
2.639%
2.608%
(3,700,274)
(4,682,178)
Amoftbation of Big Cajun 2, UnH 3
Transmt88lon CWlP In Rate Bsw
Nelson 6 Pollution Conbd FERC
River Ebnd FERC
2.920%
3.010%
2.5009c
(461,500)
(1@3,5Q@)
(5,833,W
(97,832)
(122,113)
81,08f
(13,476)
(3,289)
(145,842)
(92,901)
(115,645)
, @i,081
(13,472)
(3,282)
(145,879)
(4.731)
Nbkon #8 Texm
(11,173)
185,819
d CWlP
o a nIn Rata
m i Base
Si0 Cajun T o m
-
Total CWiP In Rate Baw
{l)
1.970%
(14,786,239)
(291,251)
(280,078)
(9
2.444%
7,974,194,079
194,889,908
177,433,807
Total DepreclatbnExpense
Page 6 of 6
(8,488)
0
(4)
(7)
37
17,458,101
yJpjpJ)s9-/7
2004 TX Rate Case
35-85
26238
SCHEDULE 57.6
200)TXRATECAGE
PAGE 1 OF 2
ENTEROY GULF STATES,INC.
ANALYSIS OF INVESTMENTTAX CREDIT
FOR THE TWELVE MONTHS ENDED MARCH 31,2004
Line
!2aaQ&u
MQs
1
investment Tax C d b Earned in Test Period
2
Gross Investmnt Tax Cmdb
3
Lese:
4
9
Total Ek~ctric
0
0
AmorUration of InvmtrruntTax Cmdibr
IMSTMENT TAX CREDIT ADJUSTMENT
($4,873,309r
10 Teat
11 Stripped Book Depredatkn Rata Reqwtsd
12
13
Amortization of investment Tax C d b
O m Amortlzabb Base (exclude QPEs)
Sponson:
J. David Wright
Rory Roberts
Amounts may not add or agree to other schedule8 due to rounding.
2004 TX Rate Case
2.3’6%
=
4,873,309
210,419,209
f
2.316%
.eWPjP t).J 9-7a
SCHEWLEa7.6
2001TxRATECAsE
PAGE 2 OF 2
ENERGY GULF STATES, INC.
ANALYSIS OF IMSTMENT TAX CREDIT
FOR THE TWELVE MONTHS ENDED MARCH 31,2004
UIW
k
I
2
3
QQaRw
-
ITC BaSU Total Ek&k
Sttipped Book Depredation Rata Requested
ITC Amortlzstion Total Eisdrlc
-
6
Book AmoltitaUon (12 month8 ending 3/31/04)
L m : Abeysd River Bend
Le-: Adjusted Book AmortbatEon
7
Internal ITC Amortiration AdjUSbnent (TW year ending 3/31/04)
4
5
8
Rhrer Bend IfC Utllbed
8
LO-:
account in^ Order Deferral
10 River Bend ITC Mikd exduding AOD
1,014,508
139,039,783
(2.139.633~ Wk3-7.M
a
Q
r,#
1,so
11 Awed R b r Ebnd Percentage
12 Abeyed River Bend -Amortbabb Barn
-
47.3614%
64,824,128
13 m y 4 Rfuer Rand Strlppd Book tkpncietion Rate
-
1,71O,?M)
14 Pro Forma Adjwtmont River Eend Ab0wnt.a
Sponsors:
J. David Wright
Roy Roberta
Amounts may not add or a g m to other SChfkdUb8 due to rounding.
2004 TX Rate Case
35-87
26240
-
-
Enbrgy Gulf Stator, Inc.
AdJuotmentOS
AdJuotment Depnclrtion Expenre
For the Twohre Months Ended Mirch 31,2004
-
DEPR EXPENSE DEPR EXPENSE
12 MOS ENDED 12 MOS ENDED
ADJ TO
3/31/04 PB
3/31/04 MOB
DEPR EXPENSE
T
I
Z
) (3)
TRANSMISSION PLANT (#C 350569)
AIC 360.2 High VdTx
350.2 High Voltage La
360.2 Hlgh Voltage
350.2 Low V O W TX
350.2 Low VOltag@ La
350.2 Low Voltage
350.2 Totel
-----
352
352
352
352
352
352
352
--
--
- Hiah Voltage - TX
- HighVoltaw - La
- HbhVdtaw
- Low Voltage - Tx
-- Low
Voltage - La
Law Voltage
- Totel
353 - High Voltage - Tx
353 - High Voltage - La
353 - High Voltage
353 - Low Voltage - Tx
353 - Low voltage - Le
353 - Low Voltage
353 - Totel
354 - High V o l t w - TX
354 - High Voltage - La
354 - High Voitage
354
354
354
354
-- Low
--
-
Voltage Tx
Low Voltage Le
Low voitego
Total
-- High
Voltage - Tx
High Voltaw - La
- High Voltage
- Low Voltage - Tx
- Low Voltage - La
355 - Low Voitage
355 - Total
356 - High Voltage - Tx
356 -High Voitt?ge - La
356 - H@hVOI356 - LOWV O ~- TX
~ O
358 - LOW Voltage - Le
i
355
355
355
355
355
-
356 Low Voltage
358 -Total
--
--
--
--
357 LOW Voltage Tx
357 Low Voltage Le
357 Low Voltage
-
356 LOWVOltagO TX
358 LOW VObgO La
358 Low voltage
359
359
359
359
359
359
359
--- Low
-
-
--
Hbh Vdtew TX
High Voltaw La
High Vdtaw
LOWV0np00 TX
Voltage La
Low Voltage
Totpi
TRANSMISSION
HIGH VOLTAGE
LOW VOLTAGE
TOTAL TRANSMISSION
--
144,013
501.054
645.067
370.884
1791863
550.547
1,195,614
114,229
369,676
483.905
294.181
132;554
426,735
910,640
(29,784)
(131.378)
(161.182)
.176.7033
i47!1osi
(123,812)
(284,974)
146.270
1301180
278,450
195.830
102;931
298,761
575,211
133.130
117;060
250,190
178.254
92;558
270.812
521,002
H3.1401
, .
(i3,izoi
(26,260)
i17.576i
(27,949)
i54,zoaj
1,504,805
2.643.307
4.148.192
1,234,533
1,976,780
3.211.313
(270,272)
(666,607)
1938.879)
6,890,454
10,038,646
1;95e;997
4,644,147
7,855,460
(1,246,307)
(2,183,186)
431,102
1.4151626
1,848,728
123,542
87,700
211,242
2,057,970
353.763
1.049:221
1,402,984
101,379
65,001
166,380
1,569,364
/77.339)
(jB8;405j
(443,744)
(22,163)
(22,699)
(44,8621
(488,606)
292,438
884,163
1.278.601
1,875,21I
2,156,596
4,031,807
5,308,408
288.955
066,049
1,255,004
1,852,881
2,116,903
3,m9,7a4
6,224,780
(3.483)
rie,ii4i
(21,597)
(22,330)
(39,693)(62,023)
(83,6201
502,583
1,091,910
1,594,473
1,425,677
935,394
2,381,071
3,955,544
448,993
935.813
1,384,806
I.273.710
801,873
2,075,383
3,460,189
(53,570)
(156,097)
(209,667)
i16i ,967)
i133,721j
(285,688)
(495,355)
0
43
43
0
36
36
(7)
(7)
0
1.987
1,987
0
593
780
1,353
380
578
958
2,31I
407
535
942
281
407
1,610
(1W
(225j
(411)
(119)
1171)
(290)
i7oij
9,788,864
13,348,850
23,136,714
7,989,144
11,553,945
lS,S43,089
(1,799,720)
(1,792,905)
(3,592,626)
0
0
668
iio b i
0
0
(1,967L
(i,m7)
!
(1) R d WPIPEX 5-10 6 EX 5-11
(2) Ref W/PAJ 414 Thn, AJ E16 fm adJurtadaccnunt balancer and the HbNLow Voltage by Jurlsdktlon
(3) AdJuetrddepnclrUonexxpsn8e krr pw book depradatlon.
2004 TX Rate Case
35-88
Entwgy Quli Stout,Inc.
AdJwtmrnt 09
Adjuttmmt Dopnclatlon Expnre
For thr Twlv* Months Endwl March S I , 2004
-
--DPPR EXPENSE DEPR EXPENSE
I 2 MOS ENDED 12 MOS ENDED
3/31/04 PE
3/51/04 AJO9
-
DISTRIBUTIONPLANT TEXAS
380.2-Prlmwy
380.2 socondory
360.2 T M I
AIC
233,983
AW TO
DEPfl EXPENSE
233,983
228.038
0
229,038
(4,945)
0
(4,045)
361 SubaWon
382 Subatstkn
81,842
2,682,871
100.451
2,838,204
8,808
173.423
384- Primmy
364 Secondary
384 Total
3,681.588
1.182.806
4,844,192
4,om3c@
1,282,108
5,342,118
378,422
110.502
481,024
1,819,701
399,445
2,210.147
2,019,551
443.318
2,482,867
1W,8W
43.870
243,720
280,484
152.983
413.487
278,070
182.137
438,207
15,588
8,164
24.740
1,641,951
-
-
-
--
385 PlimOry
365 S-dUy
365-Totel
388-Pr(mary
388-m d w
3M-To(ol
s r - pnnav
0
387 S6Condw
387 TOW
2,141,599
1,841,485
638.355
2,270,840
88,634
38,107
138,241
388 L h r e T r a n d m
4,610,130
5,820.800
1,118,861
368.1 - ovhd sarvlcea
380.2 Undg Senrlcea
388 Total S W v b I
793,726
1.087,781
1,881,507
1,134,875
1,178,588
2,313,261
340,849
80,805
431,754
370 MdW
371 lnrtall Curt P m i m a
1,322,540
37,411
I,511,220
37,435
188,880
24
188,783
138.428
323.212
20,811,910
196,481
143,520
340,011
23,620,040
8.708
7.091
18,799
2,838,830
85,831
81,106
0
0
81.106
(4,836)
90,038
2,451,417
101,358
2,nl,w3
10,420
328.576
384 Primary
384 Secondsry
38) fotd
2,065,147
838,323
3,801,470
3,338,028
041.484
4,270,520
372.870
105,171
478,050
385 - Prmcrry
385 Secondary
365 T-I
1,747,241
409,847
2,157,088
2,014,497
472,537
2,487.034
287,258
82,880
329,046
288.684
158,624
423,308
283,324
188,307
448,721
18,840
8.773
26,413
1,102,410
483,715
1.858,125
1,140,106
(43,904)
387 Total
388 tine Tranafonner
3,554,523
5,102,263
1,547,740
380.1 Ovhd Satvima
360.2 Undg Smvicer
380 -Total SOIVIWI
1,043,222
1,063,815
2,107,037
1,170,480
1,168,102
2,328,582
127,268
04.287
221,545
370 Met.n
371 Inatall Cud Pmmiaer
1,08),648
21,532
1,266,313
21,515
170.664
(17)
336,360
272,518
608,878
321,817
285,507
583,414
--
599,848
-
-
--
-
373 St Lghlr 6 SbnnIa Roadway
373 61 Lghb 6 SbnrlI NmRoPdwry
373 Total St Lghla 6Sbnala
TOT DISTRIBUTION-TEXAS
-
-
DISTRIBUTION PUNT LOUISIANA
AK: 360.2- PrknNy
360.2 W d w
360.2 Totel
--
381 subatatlon
362 Subrtatlon
---
-387 - Prlmmy
387 - S m d y
3M Prlmuy
388 Secondary
366 Total
-
--
-
-
373 St Lghta 6 SbMlI- ROsdway
373 SI Lghta & Slpnali Non-Roadway
373 -Total SI Lghb 6 S!gnala
85,831
(8.W
(8.021~
(15,484)
TOT DISTRIBUTIONPLANT -LOUISIANA
i8,042,7W
21,073,889
3,031,083
TOT DISTRIBUTION PLANT TOTAL ELECTRIC
S8,724,7W
44,694,429
6,889,725
-
26242
N
0
c
0
P
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,
2004 TX Rate Case
1 1
35-90
-262-
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2004 TX Rate Case
35-91
i
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2004 TX Rate Case
I,
35-92
262K - --------
2004 TX Rate Case
W
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2004 TX Rate Case
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