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HomeMy WebLinkAbout11 - Attachment 2B - ATT Fee Calculation1234567891011121314151617181920A B C D E F G H I J K L M N O P Q RScenario Outcomes.Scenario Type (Across differing RoR) ==>TDPUDTDPUDXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXXATTXXXRate28.84$ NA7.05$ 6.32$ 5.99$ 5.47$ 4.41$ 3.45$ 3.10$ 2.95$ 2.70$ 2.20$ 4.54$ 4.19$ 4.04$ 3.79$ 3.29$ w/ CWIPNA19.00$ 6.92$ 6.20$ 5.87$ 5.34$ 4.29$ 3.39$ 3.04$ 2.89$ 2.64$ 2.14$ 4.33$ 3.98$ 3.83$ 3.58$ 3.08$ Unrounded Rate$18.84Corrected Administrative Factor DenominatorNoYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesYesGASB 33/34 RestateNoYesNoNoNoNoNoNoNoNoNoNoNoNoNoNoNoCA Code 9512 Restate - PolesNoNoNoNoNoNoNoYesYesYesYesYesYesYesYesYesYesCA Code 9512 Restate - OtherNoNoNoNoNoNoNoNoNoNoNoNoYesYesYesYesYesRoR (11.25%, 10%, 8%, 4%)0.00%14%14%11.25%10%8%4%14%11.25%10%8%4%14%11.25%10%8%4%Remove GASB 33RoR IncrementPole Restate OnlyFull 9512 Restate(11.92)$ (1.58)$ (2.77)$ 1.09$ Mapping of ChangesRemove CWIP0.13$ Sum of Pieces(15.21)$ Rate RoundingEnd-Begin(15.21)$ (0.16)$ TRUEBooks of Account Reflect Pole Capital Contributions Total TDPUD Capital ContributionsTruckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsxScenariosAT&T Work ProductJune 8, 2015Page 1 or 10 pages 1234567891011121314151617181920212223242526272829303132333435363738394041424344454647484950ABC D E F G H I Space Occupied Net Pole Investment Annual OperaBonUsable Space Total Number Poles Cost RateTruckee Donner PUD Initial Proposed Rate1$2,275,910.8313.554423 Reserved4Space Occupied ft15Usable Space Ft13.56Net Pole Investment 2,275,910.83$ 7Account 3643,147,028.53$ 8Account 108 Depr.871,117.70$ 9Accum Def. Income Tax-$ 10Total Number of Poles from Account 364 units (from TDPUD GIS database)5,442 110.85 85%12Annual Operation Cost (LN13+LN18+LN27+LN32+LN33)1.10 109.52%13Administrative Element (Ln14/(Ln15-Ln16-Ln 17))1.03 102.78%14Total General and Admin. (From 12/31/13 Fin. Report)2,339,168.58$ 15Gross Plant (Account 364)3,147,028.53$ [Divisor was poles not TPIS]16Accumulated Depreciation (Account 108)871,117.70$ [Divisor was poles not TPIS]17Accumulated Deferred Taxes-$ 18Maintenance Element (Ln19/(Ln20+Ln21+Ln22-Ln23-Ln24-Ln25))0.03 2.59%19Acct 593 From 12/31/13 Financial Report209,979.85$ 20Acct 364 Poles3,147,028.53$ 21Acct 365 OH Conductors & Devices6,773,309.78$ 22Acct 369 Services2,075,367.09$ 23Accumulated Depreciation of Account 364871,117.70$ 24Accumulated Depreciation of Account 3652,360,216.22$ 25Accumulated Depreciation of Account 369667,108.54$ 26Accumulated Deferred Income Tax-$ 27Depreciation Element ((Ln28*Ln30)/Ln29)0.04 4.15%28Gross Pole Investment (Account 364)3,147,028.53$ 29Net Pole Investment (Account 364-Account 108)2,275,910.83$ 30Depreciation Rate for Gross Pole Inventory3%3133 Year Life from Accounting32Taxes0.00.00%33Return0.00.00%1An Adjustment to a utility's net pole investment (15% for electric utilities) is necessary to eliminate the investment in crossarms and other non-pole related items1.10 2$28.84X X 0.85 XTruckee Donner Public Utility DistrictAB 1027 Pole Attachment FormulaMax Rate Per Pole = X X 0.85 XTruckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsxTDPUD 12-18-14 RateAT&T Work ProductJune 8, 2015Page 2 or 10 pages 1234567891011121314151617181920212223242526272829303132333435363738394041424344454647484950ABC D E F G H I Space Occupied Net Pole Investment Carrying Usable Space Total Number Poles Charge RateTruckee Donner PUD Adopted Rate 3/18/15 Rounded to $191$4,959,56513.554423 Reserved4Space Occupied ft15Usable Space Ft13.56Net Pole Investment 4,959,565$ 7Account 36418,065,002$ 8Account 108 Depr.13,105,437$ 9Accum Def. Income Tax-$ 10Total Number of Poles from Account 364 units (from TDPUD GIS database)5,442 110.8512Annual Operation Cost (LN13+LN18+LN27+LN32+LN33)32.48%13Administrative Element (Ln14/(Ln15-Ln16-Ln 17))5.50%14Total General and Admin. (From 12/31/13 Fin. Report)2,339,169$ 15Gross Plant61,443,787$ Incorrectly includes CWIP16Accumulated Depreciation (Account 108)18,908,018$ Also not adj for pole revision17Accumulated Deferred Taxes-$ 18Maintenance Element (Ln19/(Ln20+Ln21+Ln22-Ln23-Ln24-Ln25))1.95%19Acct 593 From 12/31/13 Financial Report209,980$ 20Acct 364 Poles18,065,002$ 21Acct 365 OH Conductors & Devices6,773,310$ 22Acct 369 Services2,075,367$ 23Accumulated Depreciation of Account 36413,105,437$ 24Accumulated Depreciation of Account 3652,360,216$ 25Accumulated Depreciation of Account 369667,109$ 26Accumulated Deferred Income Tax-$ 27Depreciation Element ((Ln28*Ln30)/Ln29)11.04%28Gross Pole Investment (Account 364)18,065,002$ 29Net Pole Investment (Account 364-Account 108)4,959,565$ 30Depreciation Rate for Gross Pole Inventory3%3133 Year Life from Accounting32Cost of Borrowing4.00%[Line changed from Taxes]33Required Rate of Return10.00%32.48%An Adjustment to a utility's net pole investment (15% for electric utilities) is necessary to eliminate the investment in crossarms and other non-pole related items2$18.64X X 85% XTruckee Donner Public Utility DistrictAB 1027 Pole Attachment Formula1 Max Rate Per Pole = X X 85% XTruckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsxTDPUD 3-18-15 AdoptedAT&T Work ProductJune 8, 2015Page 3 or 10 pages 123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051ABC D E F G H I J K L Space Occupied Net Pole Investment Carrying Usable Space Total Number Poles Charge RateAT&T Proposed Modifications to TDPUD Adopted Rate1$1,079,65613.554423 Reserved4Space Occupied ft15Usable Space Ft13.56Net Pole Investment 1,079,656$ Y/NAdjustments7Account 3641,631,866$ 1(1,515,162)$ 8Account 108 Depr.552,211$ 1(318,907)$ 9Accum Def. Income Tax-$ 10Total Number of Poles from Account 364 units (from TDPUD GIS database)5,442 110.8512Annual Operation Cost (LN13+LN18+LN27+LN32+LN33)30.31%13Administrative Element (Ln14/(Ln15-Ln16-Ln 17))11.55%14Total General and Admin. (From 12/31/13 Fin. Report)2,339,169$ Y/NAdjustments15Gross Plant33,107,337$ 1(24,922,523)$ CWIP3,413,928$ 16Accumulated Depreciation (Account 108)12,849,325$ 1(6,058,694)$ 017Accumulated Deferred Taxes-$ 18Maintenance Element (Ln19/(Ln20+Ln21+Ln22-Ln23-Ln24-Ln25))6.18%19Acct 593 From 12/31/13 Financial Report209,980$ 20Acct 364 Poles1,631,866$ 21Acct 365 OH Conductors & Devices3,218,931$ 1(3,554,379)$ 14.26%22Acct 369 Services1,002,076$ 1(1,073,291)$ 4.31%23Accumulated Depreciation of Account 364552,211$ 24Accumulated Depreciation of Account 3651,496,143$ 1(864,074)$ 14.26%25Accumulated Depreciation of Account 369406,190$ 1(260,918)$ 4.31%26Accumulated Deferred Income Tax-$ 27Depreciation Element ((Ln28*Ln30)/Ln29)4.58%28Gross Pole Investment (Account 364)1,631,866$ 29Net Pole Investment (Account 364-Account 108)1,079,656$ 30Depreciation Rate for Gross Pole Inventory3.03%3133 Year Life from Accounting32Taxes Element0.00%0FCC Default11.25%33Required Rate of Return8.00%0TDPUD Alt 10% or 14%10.00%1Debt 4%, Comps 8%8.00%30.31%An Adjustment to a utility's net pole investment (15% for electric utilities) is necessary to eliminate the investment in crossarms and other non-pole related items2$3.79X X 85% XTruckee Donner Public Utility DistrictAB 1027 Pole Attachment Formula1 Max Rate Per Pole = X X 85% XTruckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsxAT&T ViewAT&T Work ProductJune 8, 2015Page 4 or 10 pages 1234567891011121314151617181920212223242526272829303132333435363738394041424344454647A B C D E F G H I J K L MCapital Contributions Analysis2001 to 2013POLES, TOWERS & FIXTURES ESTIMATED IMPACTYearOperating IncomeNon-Operating IncomeIncomeBeforeContributionsCapitalContributionsChange in Net AssetsNet Assets - Beginning of YearNet Assets - End of YearPole Capital ContributionsYears DepreciatedAccum. Depn % Accum DepnNet Investment20012,608,418$ (24,716)$ 2,583,702$ 117,290$ 2,700,992$ 14,571,296$ 17,272,288$ 7,131$ 1339.39%2,809$ 4,322$ 2002(27,473,695)$ 1,345$ (27,472,350)$ 259,036$ (27,213,314)$ 17,272,288$ (9,941,026)$ 15,748$ 1236.36%5,727$ 10,021$ 20034,296,543$ 519,779$ 4,816,322$ 2,883,951$ 7,700,273$ (9,941,026)$ (2,240,753)$ 175,330$ 1133.33%58,443$ 116,886$ 20044,477,028$ (1,170,352)$ 3,306,676$ 381,703$ 3,688,379$ (2,240,753)$ 1,447,626$ 23,206$ 1030.30%7,032$ 16,174$ 20054,233,942$ (907,044)$ 3,326,898$ 1,289,910$ 4,616,808$ 1,447,626$ 6,064,434$ 78,420$ 927.27%21,387$ 57,033$ 20065,560,655$ (349,583)$ 5,211,072$ 3,543,877$ 8,754,949$ 6,064,434$ 14,819,383$ 215,450$ 824.24%52,230$ 163,219$ 20074,213,868$ (203,981)$ 4,009,887$ 4,676,907$ 8,686,794$ 14,819,383$ 23,506,177$ 284,332$ 721.21%60,313$ 224,019$ 20083,436,641$ (467,933)$ 2,968,708$ 6,405,794$ 9,374,502$ 23,506,177$ 32,880,679$ 389,440$ 618.18%70,807$ 318,632$ 20094,071,866$ (642,237)$ 3,429,629$ 2,839,832$ 6,269,461$ 32,880,679$ 39,150,140$ 172,647$ 515.15%26,159$ 146,489$ 20104,157,068$ (640,959)$ 3,516,109$ 889,157$ 4,405,266$ 39,150,140$ 43,555,406$ 54,056$ 412.12%6,552$ 47,504$ 20113,412,279$ (446,332)$ 2,965,947$ 1,042,147$ 4,008,094$ 43,555,406$ 47,563,500$ 63,357$ 39.09%5,760$ 57,597$ 20123,676,424$ (311,994)$ 3,364,430$ 323,371$ 3,687,801$ 47,563,500$ 51,251,301$ 19,659$ 26.06%1,191$ 18,468$ 20132,117,475$ 4,886$ 2,122,361$ 269,548$ 2,391,909$ 51,251,301$ 53,643,210$ 16,387$ 13.03%497$ 15,891$ CapitalReserveNet Invest13-Year Totals18,788,512$ (4,639,121)$ 14,149,391$ 24,922,523$ 39,071,914$ 1,515,162$ <=== Pole ===>318,907$ 1,196,255$ Average1,445,270$ (356,855)$ 1,088,415$ 1,917,117$ 3,005,532$ Pole %6.08%Depn Rate3.03%See Pole Share + Depn Analysis TabAlt 3.5%, Alt 1/33=3.03TOTAL COMPANY EST IMPACTYearCapitalContributionsTotal Co. Capital ContributionsYears DepreciatedAccum. Depn % Accum DepnNet Investment2001117,290$ 117,290$ 1345.50%53,367$ 63,923$ 2002259,036$ 259,036$ 1242.00%108,795$ 150,241$ 20032,883,951$ 2,883,951$ 1138.50%1,110,321$ 1,773,630$ 2004381,703$ 381,703$ 1035.00%133,596$ 248,107$ 20051,289,910$ 1,289,910$ 931.50%406,322$ 883,588$ 20063,543,877$ 3,543,877$ 828.00%992,286$ 2,551,591$ 20074,676,907$ 4,676,907$ 724.50%1,145,842$ 3,531,065$ 20086,405,794$ 6,405,794$ 621.00%1,345,217$ 5,060,577$ 20092,839,832$ 2,839,832$ 517.50%496,971$ 2,342,861$ 2010889,157$ 889,157$ 414.00%124,482$ 764,675$ 20111,042,147$ 1,042,147$ 310.50%109,425$ 932,722$ 2012323,371$ 323,371$ 27.00%22,636$ 300,735$ 2013269,548$ 269,548$ 13.50%9,434$ 260,114$ CapitalReserveNet Invest13-Year Totals24,922,523$ <=== Total Co ===>6,058,694$ 18,863,829$ Depn Rate3.50%Truckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsxCapital ContribAT&T Work ProductJune 8, 2015Page 5 or 10 pages 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 A B C D E F G H Utility Plant Account Description 2013 2012 Difference CIAC Elig 360.00 Land 577,319.65$ 577,319.65$ -$ 1 360.10 Intangible Assets Easements Land 751,897.32$ 751,897.32$ -$ 1 361.00 Structures & Inprovements 538,452.36$ 538,452.36$ -$ 1 362.00 Elec Stn Equipment 3,771,812.26$ 3,771,812.26$ -$ 1 2013 Poles Unit Cost 364.00 Poles/Towers/Fixtures 3,147,028.53$ 2,587,878.43$ 559,150.10$ 1 70 7,988$ 365.00 OH Conductors & Devices 6,773,309.78$ 6,680,056.25$ 93,253.53$ 1 366.00 Electric UG Conduit 15,662,956.49$ 15,604,948.15$ 58,008.34$ 1 367.00 UG Conductors & Devices 10,165,347.42$ 10,120,461.29$ 44,886.13$ 1 368.00 Line Transformers 2,222,564.66$ 2,076,149.68$ 146,414.98$ 1 369.00 Services 2,075,367.09$ 1,987,053.56$ 88,313.53$ 1 370.00 Meters 1,874,081.26$ 1,867,460.60$ 6,620.66$ 1 371.00 Security Lights 18,242.84$ 15,921.97$ 2,320.87$ 1 373.00 Street Lighting 87,126.83$ 87,126.83$ -$ 1 374.00 SCADA System 778,611.13$ 778,611.13$ -$ 0 374.20 GIS Map Hardware 49,758.98$ 49,758.98$ -$ 0 374.21 GIS Map Software 252,682.35$ 252,682.35$ -$ 0 374.22 Intangible Assets Software, Permits 560,483.93$ 537,046.83$ 23,437.10$ 0 389.00 Land &Land Rights Genl 76,240.50$ 76,240.50$ -$ 0 390.10 Structures & Improvements HQ 3,971,189.31$ 3,837,167.23$ 134,022.08$ 0 390.20 El Structures & Imprvmnt - Parking 288,613.78$ 288,613.78$ -$ 0 391.10 El Office Furn & Equip E/W 260,003.85$ 264,168.78$ (4,164.93)$ 0 392.00 Transportation Equipment 1,857,982.19$ 1,830,859.86$ 27,122.33$ 0 392.10 Elec Trans Equip-E/W 339,162.92$ 339,162.92$ -$ 0 393.00 Elec Stores Equipment 29,400.84$ 29,400.84$ -$ 0 394.00 Tools Shop & Garage Equip 114,327.18$ 114,327.18$ -$ 0 394.10 Tools Shop & Garage Eq-E/W 91,957.75$ 91,957.75$ -$ 0 394.20 Tools Shop & Garage Eq/Mech 9,029.40$ 9,029.40$ -$ 0 395.00 Laboratory Equipment 40,048.88$ 40,048.88$ -$ 0 396.00 Electric Power Operated Equipment 65,360.27$ 65,360.27$ -$ 0 397.00 Communications Equipment 144,326.62$ -$ 144,326.62$ 0 397.10 Elec Comm Equip-E/W 100,350.01$ 103,887.51$ (3,537.50)$ 0 398.00 Miscellaneous Equip 1,122.21$ 1,122.21$ -$ 0 398.10 Elec Mise Equip-E/W 50,010.10$ 50,010.10$ -$ 0 399.00 Computer Equipment 433,493.35$ 685,043.02$ (251,549.67)$ 0 399.10 Computer Equipment E/W 850,197.44$ 280,395.65$ 569,801.79$ 0 Total Utility Plant 58,029,859.48$ 56,391,433.52$ 1,638,425.96$ 2013 2012 Average Capital Contribution Eligible 47,665,506.49$ 46,666,538.35$ 47,166,022$ 364.00 Pole/Towers/Fixtures Investment 3,147,028.53$ 2,587,878.43$ 2,867,453$ 6.08% 365.00 OH Conductors & Devices 6,773,309.78$ 6,680,056.25$ 6,726,683$ 14.26% 369.00 Services 2,075,367.09$ 1,987,053.56$ 2,031,210$ 4.31% 106 to 110 Construction Work In Progress 3,413,928.07$ 3,141,752.46$ 272,175.61$ Total Utility Plant In Service + CWIP 61,443,787.55$ 59,533,185.98$ Analysis of Composite Depreciation Rate for Total, Distribution and Non-Distribution Plant Avg Asset Balance 2013 Depreciation Composite Rate Average Total Utility Plant 57,210,646.50$ 1,989,264.12$ 3.48% Average "Distribution" (Cap Contrib) Plant 47,166,022.42$ 1,675,920.89$ 3.55% Average Non-Distribution Plant 10,044,624.08$ 313,343.23$ 3.12% Depreciation Accrual Rates (Deriveded from 12/18/2014 Documents) Account Description BoP 2013 Accrual (01/13)Annualized Rate 364.00 Poles/Towers/Fixtures 2,587,878.43$ 7,556.60$ 3.504% 365.00 OH Conductors & Devices 6,680,056.25$ 15,564.52$ 2.796% 369.00 Services 1,987,053.56$ 5,961.16$ 3.600% Composite 11,254,988.24$ 29,082.28$ 3.101% Truckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsx Pole Share + Depn Analysis AT&T Work Product June 8, 2015 Page 6 or 10 pages 123456789101112131415161718A B C DAnalysis of Truckee Donner PUD Profitability2012 and 2013With No Adjustments for Capital Contributions201320122012-2013Operating Income2,117,475$ 3,676,423$ 5,793,899$ Total Utility Plant58,029,859$ 56,391,434$ 114,421,293$ Total Accumulated Depreciation(18,908,019)$ (18,099,121)$ (37,007,140)$ Net Utility Plant39,121,841$ 38,292,312$ 77,414,153$ Operating Margin5.41%9.60%7.48%Construction Work In Progress3,413,928$ 3,141,752$ 6,555,681$ Net Plant + CWIP42,535,769$ 41,434,065$ 83,969,834$ Revised Operating Margin4.98%8.87%6.90%Truckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsx2012 2013 ProfitabilityAT&T Work ProductJune 8, 2015Page 7 or 10 pages 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 A B C D E F G H I J K L Replication of "Attachment 1" of Memo to Truckee Donner Public Utility District Board of Directors meeting of 3/18/15 Year Installed No of Poles CPI-U Index Deflator Installed Cost/Pole (Net of Salvage) Original Cost Depr Life Age (Full-Year Convention) Depr Rate %/Year Accum Depr % Accum Depr $ Original Cost less Depr (OCLD) 1960 734 29.600 -1.00%1,356$ 995,587$ 33 33.0 3.03%100.0%995,587$ -$ 1961 8 29.900 -0.99%1,370$ 10,961$ 33 33.0 3.03%100.0%10,961$ -$ 1962 10 30.200 -1.31%1,384$ 13,839$ 33 33.0 3.03%100.0%13,839$ -$ 1963 6 30.600 -1.29%1,402$ 8,413$ 33 33.0 3.03%100.0%8,413$ -$ 1964 15 31.000 -1.59%1,421$ 21,308$ 33 33.0 3.03%100.0%21,308$ -$ 1965 71 31.500 -2.78%1,443$ 102,485$ 33 33.0 3.03%100.0%102,485$ -$ 1966 77 32.400 -2.99%1,485$ 114,321$ 33 33.0 3.03%100.0%114,321$ -$ 1967 74 33.400 -4.02%1,531$ 113,258$ 33 33.0 3.03%100.0%113,258$ -$ 1968 81 34.800 -5.18%1,595$ 129,168$ 33 33.0 3.03%100.0%129,168$ -$ 1969 74 36.700 -5.41%1,682$ 124,448$ 33 33.0 3.03%100.0%124,448$ -$ 1970 131 38.800 -4.20%1,778$ 232,913$ 33 33.0 3.03%100.0%232,913$ -$ 1971 205 40.500 -3.11%1,856$ 380,452$ 33 33.0 3.03%100.0%380,452$ -$ 1972 368 41.800 -5.86%1,915$ 704,880$ 33 33.0 3.03%100.0%704,880$ -$ 1973 574 44.400 -9.94%2,035$ 1,167,848$ 33 33.0 3.03%100.0%1,167,848$ -$ 1974 876 49.300 -8.36%2,259$ 1,978,985$ 33 33.0 3.03%100.0%1,978,985$ -$ 1975 75 53.800 -5.45%2,465$ 184,899$ 33 33.0 3.03%100.0%184,899$ -$ 1976 66 56.900 -6.11%2,607$ 172,087$ 33 33.0 3.03%100.0%172,087$ -$ 1977 117 60.600 -7.06%2,777$ 324,900$ 33 33.0 3.03%100.0%324,900$ -$ 1978 139 65.200 -10.19%2,988$ 415,292$ 33 33.0 3.03%100.0%415,292$ -$ 1979 346 72.600 -11.89%3,327$ 1,151,076$ 33 33.0 3.03%100.0%1,151,076$ -$ 1980 45 82.400 -9.35%3,776$ 169,915$ 33 33.0 3.03%100.0%169,915$ -$ 1981 39 90.900 -5.80%4,165$ 162,450$ 33 33.0 3.03%100.0%162,450$ -$ 1982 58 96.500 -3.11%4,422$ 256,476$ 33 32.0 3.03%97.0%248,704$ 7,772$ 1983 27 99.600 -4.14%4,564$ 123,229$ 33 31.0 3.03%93.9%115,761$ 7,468$ 1984 21 103.900 -3.44%4,761$ 99,983$ 33 30.0 3.03%90.9%90,894$ 9,089$ 1985 82 107.600 -1.82%4,931$ 404,313$ 33 29.0 3.03%87.9%355,305$ 49,008$ 1986 55 109.600 -3.52%5,022$ 276,226$ 33 28.0 3.03%84.8%234,374$ 41,852$ 1987 44 113.600 -3.97%5,206$ 229,046$ 33 27.0 3.03%81.8%187,401$ 41,645$ 1988 7 118.300 -4.60%5,421$ 37,947$ 33 26.0 3.03%78.8%29,897$ 8,049$ 1989 47 124.000 -5.13%5,682$ 267,061$ 33 25.0 3.03%75.8%202,319$ 64,742$ 1990 64 130.700 -4.04%5,989$ 383,307$ 33 24.0 3.03%72.7%278,769$ 104,538$ 1991 86 136.200 -2.92%6,241$ 536,744$ 33 23.0 3.03%69.7%374,094$ 162,650$ 1992 82 140.300 -2.91%6,429$ 527,185$ 33 22.0 3.03%66.7%351,457$ 175,728$ 1993 157 144.500 -2.50%6,622$ 1,039,582$ 33 21.0 3.03%63.6%661,552$ 378,030$ 1994 11 148.200 -2.76%6,791$ 74,702$ 33 20.0 3.03%60.6%45,274$ 29,428$ 1995 55 152.400 -2.87%6,984$ 384,095$ 33 19.0 3.03%57.6%221,146$ 162,950$ 1996 14 156.900 -2.24%7,190$ 100,657$ 33 18.0 3.03%54.5%54,904$ 45,753$ 1997 8 160.500 -1.53%7,355$ 58,838$ 33 17.0 3.03%51.5%30,310$ 28,527$ 1998 18 163.000 -2.16%7,469$ 134,447$ 33 16.0 3.03%48.5%65,186$ 69,261$ 1999 19 166.600 -3.25%7,634$ 145,051$ 33 15.0 3.03%45.5%65,932$ 79,119$ 2000 19 172.200 -2.77%7,891$ 149,926$ 33 14.0 3.03%42.4%63,605$ 86,321$ 2001 15 177.100 -1.55%8,115$ 121,731$ 33 13.0 3.03%39.4%47,955$ 73,776$ 2002 66 179.880 -2.22%8,243$ 544,024$ 33 12.0 3.03%36.4%197,827$ 346,197$ 2003 27 183.960 -2.62%8,430$ 227,603$ 33 11.0 3.03%33.3%75,868$ 151,736$ 2004 22 188.900 -3.28%8,656$ 190,435$ 33 10.0 3.03%30.3%57,707$ 132,727$ 2005 47 195.300 -3.12%8,949$ 420,622$ 33 9.0 3.03%27.3%114,715$ 305,907$ 2006 39 201.600 -2.77%9,238$ 360,285$ 33 8.0 3.03%24.2%87,342$ 272,943$ 2007 23 207.342 -3.70%9,501$ 218,528$ 33 7.0 3.03%21.2%46,354$ 172,173$ 2008 7 215.303 0.36%9,866$ 69,062$ 33 6.0 3.03%18.2%12,557$ 56,505$ 2009 10 214.537 -1.61%9,831$ 98,309$ 33 5.0 3.03%15.2%14,895$ 83,414$ 2010 33 218.056 -3.06%9,992$ 329,741$ 33 4.0 3.03%12.1%39,969$ 289,773$ 2011 17 224.939 -2.03%10,308$ 175,229$ 33 3.0 3.03%9.1%15,930$ 159,299$ 2012 24 229.594 -1.44%10,521$ 252,501$ 33 2.0 3.03%6.1%15,303$ 237,198$ 2013 70 232.957 -1.60%10,675$ 747,249$ 33 1.0 3.03%3.0%22,644$ 724,605$ 2014 37 236.736 10,848$ 401,382$ 33 0.0 3.03%0.0%-$ 401,382$ Total 5442 18,065,002$ 13,105,437$ 4,959,565$ CPI-U from TDPUD file Installed cost per pole for 2014 is very high Truckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsx Hypo Invest (TDPUD) AT&T Work Product June 8, 2015 Page 8 or 10 pages 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 A B C D E F G H I J K L Replication of "Attachment 1" but using AUS TPI Index of Memo to Truckee Donner Public Utility District Board of Directors meeting of 3/18/15 Year Installed No of Poles CPI-U Index Deflator Installed Cost/Pole (Net of Salvage) Original Cost Depr Life Age (Full-Year Convention) Depr Rate %/Year Accum Depr % Accum Depr $ Original Cost less Depr (OCLD) 1960 734 29.600 -1.00%999$ 733,097$ 33 33.0 3.03%100.0%733,097$ -$ 1961 8 29.900 -0.99%1,009$ 8,071$ 33 33.0 3.03%100.0%8,071$ -$ 1962 10 30.200 -1.31%1,019$ 10,190$ 33 33.0 3.03%100.0%10,190$ -$ 1963 6 30.600 -1.29%1,033$ 6,195$ 33 33.0 3.03%100.0%6,195$ -$ 1964 15 31.000 -1.59%1,046$ 15,690$ 33 33.0 3.03%100.0%15,690$ -$ 1965 71 31.500 -2.78%1,063$ 75,464$ 33 33.0 3.03%100.0%75,464$ -$ 1966 77 32.400 -2.99%1,093$ 84,180$ 33 33.0 3.03%100.0%84,180$ -$ 1967 74 33.400 -4.02%1,127$ 83,397$ 33 33.0 3.03%100.0%83,397$ -$ 1968 81 34.800 -5.18%1,174$ 95,113$ 33 33.0 3.03%100.0%95,113$ -$ 1969 74 36.700 -5.41%1,238$ 91,637$ 33 33.0 3.03%100.0%91,637$ -$ 1970 131 38.800 -4.20%1,309$ 171,505$ 33 33.0 3.03%100.0%171,505$ -$ 1971 205 40.500 -3.11%1,367$ 280,145$ 33 33.0 3.03%100.0%280,145$ -$ 1972 368 41.800 -5.86%1,410$ 519,036$ 33 33.0 3.03%100.0%519,036$ -$ 1973 574 44.400 -9.94%1,498$ 859,941$ 33 33.0 3.03%100.0%859,941$ -$ 1974 876 49.300 -8.36%1,663$ 1,457,219$ 33 33.0 3.03%100.0%1,457,219$ -$ 1975 75 53.800 -5.45%1,815$ 136,150$ 33 33.0 3.03%100.0%136,150$ -$ 1976 66 56.900 -6.11%1,920$ 126,716$ 33 33.0 3.03%100.0%126,716$ -$ 1977 117 60.600 -7.06%2,045$ 239,239$ 33 33.0 3.03%100.0%239,239$ -$ 1978 139 65.200 -10.19%2,200$ 305,799$ 33 33.0 3.03%100.0%305,799$ -$ 1979 346 72.600 -11.89%2,450$ 847,591$ 33 33.0 3.03%100.0%847,591$ -$ 1980 45 82.400 -9.35%2,780$ 125,116$ 33 33.0 3.03%100.0%125,116$ -$ 1981 39 90.900 -5.80%3,067$ 119,620$ 33 33.0 3.03%100.0%119,620$ -$ 1982 58 96.500 -3.11%3,256$ 188,855$ 33 32.0 3.03%97.0%183,132$ 5,723$ 1983 27 99.600 -4.14%3,361$ 90,740$ 33 31.0 3.03%93.9%85,240$ 5,499$ 1984 21 103.900 -3.44%3,506$ 73,622$ 33 30.0 3.03%90.9%66,929$ 6,693$ 1985 82 107.600 -1.82%3,631$ 297,714$ 33 29.0 3.03%87.9%261,628$ 36,087$ 1986 55 109.600 -3.52%3,698$ 203,398$ 33 28.0 3.03%84.8%172,580$ 30,818$ 1987 44 113.600 -3.97%3,833$ 168,657$ 33 27.0 3.03%81.8%137,992$ 30,665$ 1988 7 118.300 -4.60%3,992$ 27,942$ 33 26.0 3.03%78.8%22,015$ 5,927$ 1989 47 124.000 -5.13%4,184$ 196,650$ 33 25.0 3.03%75.8%148,977$ 47,673$ 1990 64 130.700 -4.04%4,410$ 282,247$ 33 24.0 3.03%72.7%205,271$ 76,976$ 1991 86 136.200 -2.92%4,596$ 395,229$ 33 23.0 3.03%69.7%275,463$ 119,767$ 1992 82 140.300 -2.91%4,734$ 388,191$ 33 22.0 3.03%66.7%258,794$ 129,397$ 1993 157 144.500 -2.50%4,876$ 765,493$ 33 21.0 3.03%63.6%487,132$ 278,361$ 1994 11 148.200 -2.76%5,001$ 55,007$ 33 20.0 3.03%60.6%33,337$ 21,669$ 1995 55 152.400 -2.87%5,142$ 282,827$ 33 19.0 3.03%57.6%162,840$ 119,987$ 1996 14 156.900 -2.24%5,294$ 74,118$ 33 18.0 3.03%54.5%40,428$ 33,690$ 1997 8 160.500 -1.53%5,416$ 43,325$ 33 17.0 3.03%51.5%22,319$ 21,006$ 1998 18 163.000 -2.16%5,500$ 99,000$ 33 16.0 3.03%48.5%48,000$ 51,000$ 1999 19 166.600 -3.25%5,621$ 106,808$ 33 15.0 3.03%45.5%48,549$ 58,259$ 2000 19 172.200 -2.77%5,810$ 110,398$ 33 14.0 3.03%42.4%46,835$ 63,562$ 2001 15 177.100 -1.55%5,976$ 89,636$ 33 13.0 3.03%39.4%35,311$ 54,325$ 2002 66 179.880 -2.22%6,070$ 400,590$ 33 12.0 3.03%36.4%145,669$ 254,921$ 2003 27 183.960 -2.62%6,207$ 167,595$ 33 11.0 3.03%33.3%55,865$ 111,730$ 2004 22 188.900 -3.28%6,374$ 140,226$ 33 10.0 3.03%30.3%42,493$ 97,733$ 2005 47 195.300 -3.12%6,590$ 309,723$ 33 9.0 3.03%27.3%84,470$ 225,253$ 2006 39 201.600 -2.77%6,802$ 265,295$ 33 8.0 3.03%24.2%64,314$ 200,981$ 2007 23 207.342 -3.70%6,996$ 160,912$ 33 7.0 3.03%21.2%34,133$ 126,779$ 2008 7 215.303 0.36%7,265$ 50,854$ 33 6.0 3.03%18.2%9,246$ 41,608$ 2009 10 214.537 -1.61%7,239$ 72,390$ 33 5.0 3.03%15.2%10,968$ 61,421$ 2010 33 218.056 -3.06%7,358$ 242,804$ 33 4.0 3.03%12.1%29,431$ 213,373$ 2011 17 224.939 -2.03%7,590$ 129,029$ 33 3.0 3.03%9.1%11,730$ 117,299$ 2012 24 229.594 -1.44%7,747$ 185,928$ 33 2.0 3.03%6.1%11,268$ 174,660$ 2013 70 232.957 -1.60%7,860$ 550,234$ 33 1.0 3.03%3.0%16,674$ 533,560$ 2014 37 236.736 7,988$ 295,556$ 33 0.0 3.03%0.0%-$ 295,556$ Total 5442 13,302,105$ 9,650,146$ 3,651,960$ 18,065,002$ 13,105,437$ 4,959,565$ CPI-U from TDPUD file start w 2012 cost per pole replacement budget Truckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsx Hypo Invest (TDPUD) (ALT) AT&T Work Product June 8, 2015 Page 9 or 10 pages 123456789101112131415161718192021222324A B C D E F G H I J KTruckee Donner Public Utility DistrictOn-Time Processing Fee per Pole AttachmentPer TPUD (dollar rounded inputs)Hourly RateOverhead Hours CostHourly RateOverhead Hours CostElectric Engineer56.94$ 68.32$ 0.787.68$ Electric Engineer57$ 67$ 0.787$ Contract Administration35.16$ 42.20$ 0.323.21$ Contract Administration35$ 42$ 0.323$ 1.0110.89$ 1.0110$ AnnualHourly @2088OH @ 120%Electric Engineer118,882$ 56.94$ 68.32$ Contracts Administration73,420$ 35.16$ 42.20$ 2088HoursOverheads Based on 2013 Adopted BudgetVerified from Resolution 2011-23RateVerified from Budget SummaryLabor Overhead99%Verified from bothAdministration3%Construction18%Total120%Overheads ExcludedRateTransportation$12.09Inventory21%Truckee Donner Pole Attach Rate Dev (Final 6-4-15).xlsxFee AnalysisAT&T Work ProductJune 8, 2015Page 10 or 10 pages