HomeMy WebLinkAbout11 - Attachment 5 - TDPUD Amended Fee Calculation1
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A B C D E F G H I J K L
Space Occupied Net Pole Investment Carrying
Usable Space Total Number Poles Charge Rate
AT&T Proposed Modifications to TDPUD Adopted Rate
1 $2,275,911
13.5 3386
3 Reserved
4 Space Occupied ft 1
5 Usable Space Ft 13.5
6 Net Pole Investment 2,275,911$ Y/N Adjustments
7 Account 364 3,147,029$ 1 -$
8 Account 108 Depr.871,118$ 1 -$
9 Accum Def. Income Tax -$
10 Total Number of Poles from Account 364 units from Accouning Asset Records 3,386
11 0.85
12 Annual Operation Cost (LN13+LN18+LN27+LN32+LN33)29.58%
13 Administrative Element (Ln14/(Ln15-Ln16-Ln 17))11.55%
14 Total General and Admin. (From 12/31/13 Fin. Report)2,339,169$ Y/N Adjustments
15 Gross Plant 33,107,337$ 1 (24,922,523)$ CWIP 3,413,928$
16 Accumulated Depreciation (Account 108)12,849,325$ 1 (6,058,694)$ 0
17 Accumulated Deferred Taxes -$
18 Maintenance Element (Ln19/(Ln20+Ln21+Ln22-Ln23-Ln24-Ln25))2.59%
19 Acct 593 From 12/31/13 Financial Report 209,980$
20 Acct 364 Poles 3,147,029$
21 Acct 365 OH Conductors & Devices 6,773,310$ 1 -$ 0.00%
22 Acct 369 Services 2,075,367$ 1 -$ 0.00%
23 Accumulated Depreciation of Account 364 871,118$
24 Accumulated Depreciation of Account 365 2,360,216$ 1 -$ 0.00%
25 Accumulated Depreciation of Account 369 667,109$ 1 -$ 0.00%
26 Accumulated Deferred Income Tax -$
27 Depreciation Element ((Ln28*Ln30)/Ln29)4.19%
28 Gross Pole Investment (Account 364)3,147,029$
29 Net Pole Investment (Account 364-Account 108)2,275,911$
30 Depreciation Rate for Gross Pole Inventory 3.03%
31 33 Year Life from Accounting
32 Taxes Element 0.00%
0 FCC Default 11.25%
33 Required Rate of Return - FCC Default 11.25%0 TDPUD Alt 10% or 14%10.00%
1 Debt 4%, Comps 8%8.00%
29.58%
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 items
2 $12.52 X X 85%X
Truckee Donner Public Utility District - Revised by TDPUD 06-05-2015
AB 1027 Pole Attachment Formula
1 Max Rate Per Pole = X X 85%X
ATT Model - TDPUD Version
TDPUD Revised View
AT&T Work Product
June 8, 2015 Page 1 or 1 pages