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Truckee Donner PUD 2014 Pole Attachment Rate AUP Report
Truckee Donner Public Utility District MOSS .DAMS LIA, Certified Public Accountants I Business Consultants WW W.MCSSADAMS.COM REPORT OF INDEPENDENT ACCOUNTANTS ON APPLYING AGREED -UPON PROCEDURES The Board of Directors Truckee Donner Public Utility District We have performed the procedures enumerated below, which were agreed to by Truckee Donner Public Utility District (the District) solely to assist the District and in evaluating the District's calculation of the Annual Costs of Ownership per Foot of Usable Space (the "Costs of Ownership Calculation"). This agreed -upon procedures engagement was performed in accordance with standards established by the American Institute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the District. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The following procedures were performed and findings noted regarding accounting and other records supporting the District's Cost of Ownership Calculation as of December 31, 2014: Space Occupied to Usable Space Ratio 1) Obtain the calculation of the Cost of Ownership per Foot of Usable Space (the "Cost of Ownership Calculation") prepared by Truckee Donner PUD as of December 31, 2014. Response: Obtained the Annual Cost of Ownership per Foot of Usable Space calculation (the "Cost of Ownership Calculation") prepared by Truckee Donner PUD. See Appendix A. 2) Compare the inputs used in the calculation of the percentage of space occupied to usable space included in the Cost of Ownership Calculation to the requirements of the California Public Utilities Code Section 9512(a). Response: We obtained an excerpt from the California Public Utilities Code, Section 9512(a), which states, "a single attachment occupies one foot of usable space and that an average utility pole contains 13.5 feet of usable space." We compared this statement to the inputs used in the calculation of the percentage of space occupied to usable space included in the Cost of Ownership Calculation (Appendix A), noting the ratio was calculated as 1 foot occupied divided by 13.5 feet of usable space. Praxity�' MEMBER'•' GLOBAL ALLIANCE OF JNOEPENO ENT FIRMS WWW.MOSSA©AMS.COM MQSSADAMS 1, 11 Net Pole Investment and Number of Poles 3) Obtain the Net Pole Investment Calculation prepared by Truckee Donner PUD for the period from January 1, 1960 through December 31, 2014. Response: Obtained the Net Pole Investment calculation prepared by Truckee Donner PUD. See Appendix B. 4) Compare the number of poles listed on the Net Pole Investment Calculation for each year from 1960 - 2014 to the Geographic Information System (GIS) Data used to support these inputs. Response: We compared the number of poles listed on the Net Pole Investment Calculation (Appendix B) for each year from 1960 - 2014 to the GIS data used to support these inputs. All figures matched between the Net Pole Investment Calculation and the GIS data, with the exception of year 1960 and prior. The amount of poles installed 1960 and prior was listed as 734 in the Net Pole Investment Calculation, but was listed as 712 in the GIS data. The District staff explained that the total pole count used in the attachment fee calculation was obtained from the District's GIS database earlier in 2014 without retaining the original report. Subsequently in November 2014, when the district staff processed the GIS pole count report by the year installed, 22 poles installed prior to 1960 had been retired. 5) Obtain the Consumer Price Index for all Urban Consumers (CPI-U) History calculation prepared by Truckee Donner PUD and compare the CPI-U rates to published rates for all months from January 1960 through December 2014. Compare the average CPI-U rates per year on the CPI-U History calculation to the average CPI-U rates used in the Net Pole Investment Calculation. Response: Obtained the CPI-U History calculation prepared by Truckee Donner PUD and compared the CPI-U rates to published rates per BLS.gov for 1960-2014, without exception. Compared the average CPI-U rates per year on the CPI-U History calculation to the average CPI-U rates used in the Net Pole Investment Calculation (Appendix B), noting no exceptions. See calculation documented in Appendix C. 6) Recalculate the mathematical accuracy of the deflator column, installed cost per pole (net of salvage) column, original cost column, depreciation rate per year column, accumulated depreciation % column, accumulated depreciation $ column and the original cost less depreciation column on the Net Pole Investment Calculation. Response: Recalculated the mathematical accuracy of the deflator column, installed cost per pole (net of salvage) column, original cost column, depreciation rate per year column, accumulated depreciation % column, accumulated depreciation $ column, and the original cost less depreciation column on the Net Pole Investment column without exception. See Appendix B. WWW.MOSSA©AMS.COM MOSS-ADA.MS LLE' 7) Recalculate the mathematical accuracy of the original cost less depreciation column on the Net Pole Investment Calculation and compare the total to the amount included for Net Pole Investment on the Cost of Ownership Calculation. Response: Recalculated the mathematical accuracy of the original cost less depreciation column on the Net Pole Investment calculation (Appendix B) as noted in step 6 above and compared the total to the amount included for Net Pole Investment on the Cost of Ownership Calculation (Appendix A) without exception. Adjustments to the Cost of Ownership per Foot of Usable Space Calculation 8) Obtain underlying supporting documentation for the 85% rate (as determined by the District) applied to eliminate the investment in crossarms and other non -pole related items on the Cost of Ownership Calculation. We will perform no procedures to determine if the classification between pole -related and non -pole related items is appropriate. Response: Obtained the supporting documentation for the adjustment applied to eliminate the investment in crossarms and other non -pole related items on the Cost of Ownership Calculation (Appendix A). Management provided a supplement to the NRECA's Pole Attachment Toolkit, which contains a pole rate calculation that includes the adjustment factor applied by the District. We performed no procedures to determine if the classification between pole -related and non -pole related items is appropriate. Carrying Charge Calculation 9) For the administrative element of the carrying charge calculation: a. Compare total general and administrative expenses, gross utility plant and accumulated depreciation to amounts listed on the December 31, 2013 audited financial statement (electric system only). Response: Compared the total general and administrative expenses, gross utility plant and accumulated depreciation to the amounts listed for the electric system to the December 31, 2013 audited financial statements, noting no exceptions. b. Recalculate the administrative element percentage by dividing the total general and administrative expense listed in the calculation by net utility plant listed in the calculation. Response: Recalculated the administrative element percentage by dividing the total general and administrative expense listed in the calculation by net utility plant listed in the calculation. No exceptions were noted. WWW.MOSSA©AMS.COM MOSS-ADAMS1111 10) For the maintenance element of the carrying charge calculation: a. Compare the figures for accounts 593, 364, 365, 369 and the related accumulated depreciation accounts to amounts listed on the general ledger as of December 31, 2013. Response: Compared the figures listed for accounts 593, 365 and 369 to the amounts listed in the general ledger as of December 31, 2013, noting no exceptions. Compared the figures listed for the accumulated depreciation accounts related to accounts 365 and 369 to 2013 reports from Truckee Donner PUD's Asset Management Module, noting no exceptions. Compared the figures listed for account 364 and the related accumulated depreciation account to the figures listed in the Net Pole Calculation (Appendix B), noting no exceptions. b. Recalculate the maintenance element percentage by dividing the amount listed in the calculation for account 593 (maintenance) by the net amount listed in the calculation for accounts 364 (poles), 365 (OH conductors & devices) and 369 (services). Response: Recalculated the maintenance element percentage by dividing the amount listed in the calculation for account 593 (maintenance expense) by the net amount listed in the calculation for accounts 364 (poles), 365 (OH conductors & devices) and 369 (services). No exceptions were noted. 11) For the depreciation element of the carrying charge calculation: a. Compare the gross pole investment, net pole investment and the depreciation rate for gross pole inventory listed in the carrying charge calculation to the Net Pole Investment Calculation. Response: Compared the figures listed for gross pole investment, net pole investment and the depreciation rate for gross pole inventory to the Net Pole Investment Calculation (Appendix B), noting no exceptions. b. Recalculate the depreciation element percentage by dividing the amount listed in the carrying charge calculation for account 364 (gross pole investment) by the amount listed in the Net Pole Investment Calculation, multiplied by the 3% depreciation rate for gross pole inventory as listed in the carrying charge calculation. Response: Recalculated the depreciation element percentage by dividing the amount listed in the carrying charge calculation for account 364 (gross pole investment) by the amount listed in the Net Pole Investment Calculation (Appendix B), multiplied by the 3% depreciation rate for gross pole inventory as listed in the carrying charge calculation. No exceptions were noted. 4 WWW.MOSSA©AMS.COM MOSS ADA.MS LLP 12) Obtain supporting documentation for the determination of the cost of borrowing percentage utilized in the carrying charge calculation. Note supporting documentation provided. Response: We discussed the cost of borrowing percentage utilized (4%) along with the required rate of return percentage utilized (10%) with management, noting that both items are estimates. Management has evaluated these in total (14%) by comparing this percentage to the required amount for capital to the total operating revenue listed in the District's 2014 and 2015 budgets. This percentage averaged for both 2014 and 2015 was 13.67%. 13) Obtain supporting documentation for the determination of the required rate of return percentage utilized in the carrying charge calculation. Note supporting documentation provided. Response: See discussion above in #12. 14) Sum the administrative element, maintenance element, depreciation element, cost of borrowing and required rate of return to recalculate the carrying charge rate. Response: We summed the administrative element, maintenance element, depreciation element, cost of borrowing and required rate of return to recalculate the carrying charge rate. No exceptions were noted. Annual Cost of Ownership per Foot of Usable Space 15) Recalculate the Cost of Ownership per Foot of Usable Space by multiplying the space occupied to usable space ratio (determined in step #2 above) by the ratio of net pole investment (determined in #7 above) to the total number of poles (determined in #4 above). Multiply the product by 85% related to the adjustment to the utility's net pole investment necessary to eliminate the investment in crossarms and other non -pole related items (determined in #8 above) and then multiply by the carrying charge rate (determined in step #14). Response: We recalculated the Cost of Ownership per Foot of Usable Space by multiplying the space occupied to usable space ratio (determined in step #2 above) by the ratio of net pole investment (determined in #7 above) to the total number of poles (determined in #4 above). We multiplied the product by 85% related to the adjustment to the utility's net pole investment necessary to eliminate the investment in crossarms and other non -pole related items (determined in #8 above) and then multiplied by the carrying charge rate (determined in step #14). The result of our recalculation was $18.63. 5 WWW.MOSSADAMS.COM MOSS-ADAMS LAT We were not engaged to, and did not perform an examination, the objective of which would be the expression of an opinion on whether the District's Cost of Ownership Calculation is prepared in accordance with generally accepted accounting principles or is in compliance with the California Public Utilities Code Section 9512(a). Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. This report is intended solely for the use of the specified users listed in the first paragraph of this report and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. Portland, Oregon May 27, 2015 0 APPENDIX A Annual Cost of Ownership Calculation Truckee Donner PUD Annual Cost Space Net Pole Carrying Occupied Investment 85% y g x x x Charge Annual Cost of Ownership per Foot of Usable Total Number Rate Usable Space (13.5 ft) Per Foot Space of Poles Space Occupied ft. _ Usable Space ft. = Net Pole Investment Account 364 = Account 108 Depr.= Accum Def. Income Tax = Total Number of Poles from Account 364 units Annual Cost 1 $4,959,485 85% Per Foot 13.5 x 5,442 x x 1 13.5 Annual Cost of Ownership Per Foot = $19 $4,959,485 $911 per pole with appurtenances $18,064,710 $13,105,225 $0.00 5,442 An adjustment to a utility's net pole investment 0.85 (15% for electric utilities) is necessary to eliminate the investment in crossarms and other non -pole related items. Carrying Charge Rate 32.48% Administrative Element 5.50% Total General and Admin. From 12/31/13 Fin. Report $2,339,169 Gross Plant $61,443,787 Accumulated Depr. (Acct 108) $18,908,019 Accumulated Deferred Taxes Maintenance Element 1.95% Account 593 From 12/31/13 Financial Report $209,980 Account 364 Poles $18,064,710 Account 365 OH Conductors & Devices $6,773,310 Account 369 Services $2,075,367 Accumulated Depreciation of Account 364 $13,105,225 Accumulated Depreciation of Account 365 $2,360,216 Accumulated Depreciation of Account 369 $667,109 Accumulated Deferred Income Tax $0 Depreciation Element 11.04% Gross Pole Investment (Account 364) $18,064,710 Net Pole Investment (Account 364-Account 108) $4,959,485 Depreciation Rate for Gross Pole Inventory * 3% 33 Year Life from Accounting Cost of Borrowing 4.00% Required Rate of Return 10.00% CPUC Formula $775 per pole without appurtenances The CPUC formula is really just a version of the FCC formula. The 7.4% of the annual cost of ownership for the pole comes from Space Occupied divided by the Usable Space on a pole or 1/13.5 feet. The annual cost of the pole could be defined as the Net Pole Investment divided by number of poles multiplied by a carrying charge. APPENDIX B Net Pole Investment Truckee Donner PUD Net Pole Investment No. of Poles (TDPUD Installed Depr Original Cost Year GIs CPI-U Cost/Pole (Net Depr Rate Accum Accum Depr Less Depr Installed Data) Index Deflator of Salvage) Original Cost Life Age %/Year Depr % $ (OCLD) 1960 734 29.600 -1.00% $ 1,356.36 $ 995,571 33 33 3.0% 100% $ 995,571 $ 1961 8 29.900 -0.99% $ 1,370 $ 10,961 33 33 3.0% 100% $ 10,961 $ 1962 10 30.200 -1.31% $ 1,383.86 $ 13,839 33 33 3.0% 100% $ 13,839 $ 1963 6 30.600 -1.29% $ 1,402 $ 8,413 33 33 3.0% 100% $ 8,413 $ 1964 15 31.000 -1.59% $ 1,421 $ 21,308 33 33 3.0% 100% $ 21,308 $ 1965 71 31.500 -2.78% $ 1,443 $ 102,483 33 33 3.0% 100% $ 102,483 $ 1966 77 32.400 -2.99% $ 1,485 $ 114,319 33 33 3.0% 100% $ 114,319 $ 1967 74 33.400 -4.02% $ 1,530 $ 113,256 33 33 3.0% 100% $ 113,256 $ 1968 81 34.800 -5.18% $ 1,595 $ 129,166 33 33 3.0% 100% $ 129,166 $ 1969 74 36.700 -5.41 % $ 1,682 $ 124,446 33 33 3.0% 100% $ 124,446 $ 1970 131 38.800 -4.20% $ 1,778 $ 232,910 33 33 3.0% 100% $ 232,910 $ 1971 205 40.500 -3.11 % $ 1,856 $ 380,446 33 33 3.0% 100% $ 380,446 $ 1972 368 41.800 -5.86% $ 1,915 $ 704,869 33 33 3.0% 100% $ 704,869 $ 1973 574 44.400 -9.94% $ 2,035 $ 1,167,829 33 33 3.0% 100% $ 1,167,829 $ 1974 876 49.300 -8.36% $ 2,259 $ 1,978,953 33 33 3.0% 100% $ 1,978,953 $ 1975 75 53.800 -5.45% $ 2,465 $ 184,896 33 33 3.0% 100% $ 184,896 $ 1976 66 56.900 -6.11% $ 2,607 $ 172,084 33 33 3.0% 100% $ 172,084 $ 1977 117 60.600 -7.06% $ 2,777 $ 324,895 33 33 3.0% 100% $ 324,895 $ 1978 139 65.200 -10.19% $ 2,988 $ 415,285 33 33 3.0% 100% $ 415,285 $ 1979 346 72.600 -11.89% $ 3,327 $ 1,151,058 33 33 3.0% 100% $ 1,151,058 $ 1980 45 82.400 -9.35% $ 3,776 $ 169,912 33 33 3.0% 100% $ 169,912 $ 1981 39 90.900 -5.80% $ 4,165 $ 162,447 33 33 3.0% 100% $ 162,447 $ 1982 58 96.500 -3.11% $ 4,422 $ 256,472 33 32 3.0% 97% $ 248,700 $ 7,772 1983 27 99.600 -4.14% $ 4,564 $ 123,227 33 31 3.0% 94% $ 115,759 $ 7,468 1984 21 103.900 -3.44% $ 4,761 $ 99,981 33 30 3.0% 91% $ 90,892 $ 9,089 1985 82 107.600 -1.82% $ 4,931 $ 404,306 33 29 3.0% 88% $ 355,299 $ 49,007 1986 55 109.600 -3.52% $ 5,022 $ 276,222 33 28 3.0% 85% $ 234,370 $ 41,852 1987 44 113.600 -3.97% $ 5,206 $ 229,042 33 27 3.0% 82% $ 187,398 $ 41,644 1988 7 118.300 -4.60% $ 5,421 $ 37,946 33 26 3.0% 79% $ 29,897 $ 8,049 1989 47 124.000 -5.13% $ 5,682 $ 267,057 33 25 3.0% 76% $ 202,316 $ 64,741 1990 64 130.700 -4.04% $ 5,989 $ 383,301 33 24 3.0% 73% $ 278,764 $ 104,537 1991 86 136.200 -2.92% $ 6,241 $ 536,735 33 23 3.0% 70% $ 374,088 $ 162,647 1992 82 140.300 -2.91 % $ 6,429 $ 527,176 33 22 3.0% 67% $ 351,451 $ 175,725 1993 157 144.500 -2.50% $ 6,621 $ 1,039,565 33 21 3.0% 64% $ 661,542 $ 378,024 1994 11 148.200 -2.76% $ 6,791 $ 74,701 33 20 3.0% 61 % $ 45,273 $ 29,428 1995 55 152.400 -2.87% $ 6,983 $ 384,089 33 19 3.0% 58% $ 221,142 $ 162,947 1996 14 156.900 -2.24% $ 7,190 $ 100,655 33 18 3.0% 55% $ 54,903 $ 45,752 1997 8 160.500 -1.53% $ 7,355 $ 58,837 33 17 3.0% 52% $ 30,310 $ 28,527 1998 18 163.000 -2.16% $ 7,469 $ 134,445 33 16 3.0% 48% $ 65,185 $ 69,260 1999 19 166.600 -3.25% $ 7,634 $ 145,048 33 15 3.0% 45% $ 65,931 $ 79,117 2000 19 172.200 -2.77% $ 7,891 $ 149,924 33 14 3.0% 42% $ 63,604 $ 86,320 2001 15 177.100 -1.55% $ 8,115 $ 121,729 33 13 3.0% 39% $ 47,954 $ 73,775 2002 66 179.880 -2.22% $ 8,243 $ 544,015 33 12 3.0% 36% $ 197,824 $ 346,192 2003 27 183.960 -2.62% $ 8,430 $ 227,600 33 11 3.0% 33% $ 75,867 $ 151,733 2004 22 188.900 -3.28% $ 8,656 $ 190,432 33 10 3.0% 30% $ 57,707 $ 132,725 2005 47 195.300 -3.12% $ 8,949 $ 420,615 33 9 3.0% 27% $ 114,713 $ 305,902 2006 39 201.600 -2.77% $ 9,238 $ 360,279 33 8 3.0% 24% $ 87,340 $ 272,939 2007 23 207.342 -3.70% $ 9,501 $ 218,524 33 7 3.0% 21% $ 46,354 $ 172,171 2008 7 215.303 0.36% $ 9,866 $ 69,061 33 6 3.0% 18% $ 12,557 $ 56,504 2009 10 214.537 -1.61% $ 9,831 $ 98,307 33 5 3.0% 15% $ 14,895 $ 83,412 2010 33 218.056 -3.06% $ 9,992 $ 329,736 33 4 3.0% 12% $ 39,968 $ 289,768 2011 17 224.939 -2.03% $ 10,307 $ 175,226 33 3 3.0% 9% $ 15,930 $ 159,296 2012 24 229.594 -1.44% $ 10,521 $ 252,497 33 2 3.0% 6% $ 15,303 $ 237,194 2013 70 232.957 -1.60% $ 10,675 $ 747,237 33 1 3.0% 3% $ 22,644 $ 724,593 2014 37 236.736 $ 10,847.98 $ 401,375 33 0 3.0% 0% $ - $ 401,375 Total 5442 $ 18,064,710 $ 13,105,225 $ 4,959,485 APPENDIX C CPI-U History Inflation Index from Inflation Data. com CPI-U History - from InflationData.com Year Jan Feb Apr May Jun Jul Aug Sep Oct Nov Dec Annual Inverted Mar Year Index 2014 233.916 234.781 236.293 237.072 237.9 238.343 238.25 237.852 238.031 237.433 236.151 234.812 236.736 1960 29.600 2013 230.28 232.166 232.773 232.531 232.945 233.504 233.596 233.877 234.149 233.546 233.067 233.049 232.957 1961 29.900 2012 226.665 227.663 229.392 230.085 229.815 229.478 229.104 230.379 231.407 231.317 230.221 229.601 229.594 1962 30.200 2011 220.223 221.309 223.467 224.906 225.964 225.722 225.922 226.545 226.889 226.421 226.23 225.672 224.939 1963 30.600 2010 216.687 216.741 217.631 218.009 218.178 217.965 218.011 218.312 218.439 218.711 218.803 219.179 218.056 1964 31.000 2009 211.143 212.193 212.709 213.24 213.856 215.693 215.351 215.834 215.969 216.177 216.33 215.949 214.537 1965 31.500 2008 211.08 211.693 213.528 214.823 216.632 218.815 219.964 219.086 218.783 216.573 212.425 210.228 215.303 1966 32.400 2007 202.416 203.499 205.352 206.686 207.949 208.352 208.299 207.917 208.49 208.936 210.177 210.036 207.342 1967 33.400 2006 198.3 198.7 199.8 201.5 202.5 202.9 203.5 203.9 202.9 201.8 201.5 201.8 201.6 1968 34.800 2005 190.7 191.8 193.3 194.6 194.4 194.5 195.4 196.4 198.8 199.2 197.6 196.8 195.3 1969 36.700 2004 185.2 186.2 187.4 188 189.1 189.7 189.4 189.5 189.9 190.9 191 190.3 188.9 1970 38.800 2003 181.7 183.1 184.2 183.8 183.5 183.7 183.9 184.6 185.2 185 184.5 184.3 183.96 1971 40.500 2002 177.1 177.8 178.8 179.8 179.8 179.9 180.1 180.7 181 181.3 181.3 180.9 179.88 1972 41.800 2001 175.1 175.8 176.2 176.9 177.7 178 177.5 177.5 178.3 177.7 177.4 176.7 177.1 1973 44.400 2000 168.8 169.8 171.2 171.3 171.5 172.4 172.8 172.8 173.7 174 174.1 174 172.2 1974 49.300 1999 164.3 164.5 165 166.2 166.21 166.2 166.7 167.1 167.9 168.2 168.3 168.3 166.6 1975 53.800 1998 161.6 161.9 162.2 162.5 162.8 163 163.2 163.4 163.6 164 164 163.9 163 1976 56.900 1997 159.1 159.6 160 160.2 160.1 160.3 160.5 160.8 161.2 161.6 161.5 161.3 160.5 1977 60.600 1996 154.4 154.9 155.7 156.3 156.6 156.7 157 157.3 157.8 158.3 158.6 158.6 156.9 1978 65.200 1995 150.3 150.9 151.4 151.9 152.2 152.5 152.5 152.9 153.2 153.7 153.6 153.5 152.4 1979 72.600 1994 146.2 146.7 147.2 147.4 147.5 148 148.4 149 149.4 149.5 149.7 149.7 148.2 1980 82.400 1993 142.6 143.1 143.6 144 144.2 144.4 144.4 144.8 145.1 145.7 145.8 145.8 144.5 1981 90.900 1992 138.1 138.6 139.3 139.5 139.7 140.2 140.5 140.9 141.3 141.8 142 141.9 140.3 1982 96.500 1991 134.6 134.8 135 135.2 135.6 136 136.2 136.6 137.2 137.4 137.8 137.9 136.2 1983 99.600 1990 127.4 128 128.7 128.9 129.2 129.9 130.4 131.6 132.7 133.5 133.8 133.8 130.7 1984 103.900 1989 121.1 121.6 122.3 123.1 123.8 124.1 124.4 124.6 125 125.6 125.9 126.1 124 1985 107.600 1988 115.7 116 116.5 117.1 117.5 118 118.5 119 119.8 120.2 120.3 120.5 118.3 1986 109.600 1987 111.2 111.6 112.1 112.7 113.1 113.5 113.8 114.4 115 115.3 115.4 115.4 113.6 1987 113.600 1986 109.6 109.3 108.8 108.6 108.9 109.5 109.5 109.7 110.2 110.3 110.4 110.5 109.6 1988 118.300 1985 105.5 106 106.4 106.9 107.3 107.6 107.8 108 108.3 108.7 109 109.3 107.6 1989 124.000 1984 101.9 102.4 102.6 103.1 103.4 103.7 104.1 104.5 105 105.3 105.3 105.3 103.9 1990 130.700 1983 97.8 97.9 97.9 98.6 99.2 99.5 99.9 100.2 100.7 101 101.2 101.3 99.6 1991 136.200 1982 94.3 94.6 94.5 94.9 95.8 97 97.5 97.7 97.9 98.2 98 97.6 96.5 1992 140.300 1981 87 87.9 88.5 89.1 89.8 90.6 91.6 92.3 93.2 93.4 93.7 94 90.9 1993 144.500 1980 77.8 78.9 80.1 81 81.8 82.7 82.7 83.3 84 84.8 85.5 86.3 82.4 1994 148.200 1979 68.3 69.1 69.8 70.6 71.5 72.3 73.1 73.8 74.6 75.2 75.9 76.7 72.6 1995 152.400 1978 62.5 62.9 63.4 63.9 64.5 65.2 65.7 66 66.5 67.1 67.4 67.7 65.2 1996 156.900 1977 58.5 59.1 59.5 60 60.3 60.7 61 61.2 61.4 61.6 61.9 62.1 60.6 1997 160.500 1976 55.6 55.8 55.9 56.1 56.5 56.8 57.1 57.4 57.6 57.9 58 58.2 56.9 1998 163.000 1975 52.1 52.5 52.7 52.9 53.2 53.6 54.2 54.3 54.6 54.9 55.3 55.5 53.8 1999 166.600 1974 46.6 47.2 47.8 48 48.6 49 49.4 50 50.6 51.1 51.5 51.9 49.3 2000 172.200 1973 42.6 42.9 43.3 43.6 43.9 44.2 44.3 45.1 45.2 45.6 45.9 46.2 44.4 2001 177.100 1972 41.1 41.3 41.4 41.5 41.6 41.7 41.9 42 42.1 42.3 42.4 42.5 41.8 2002 179.880 1971 39.8 39.9 40 40.1 40.3 40.6 40.7 40.8 40.8 40.9 40.9 41.1 40.5 2003 183.960 1970 37.8 38 38.2 38.5 38.6 38.8 39 39 39.2 39.4 39.6 39.8 38.8 2004 188.900 1969 35.6 35.8 36.1 36.3 36.4 36.6 36.8 37 37.1 37.3 37.5 37.7 36.7 2005 195.300 1968 34.1 34.2 34.3 34.4 34.5 34.7 34.9 35 35.1 35.3 35.4 35.5 34.8 2006 201.600 1967 32.9 32.9 33 33.1 33.2 33.3 33.4 33.5 33.6 33.7 33.8 33.9 33.4 2007 207.342 1966 31.8 32 32.1 32.3 32.3 32.4 32.5 32.7 32.7 32.9 32.9 32.9 32.4 2008 215.303 1965 31.2 31.2 31.3 31.4 31.4 31.6 31.6 31.6 31.6 31.7 31.7 31.8 31.5 2009 214.537 1964 30.9 30.9 30.9 30.9 30.9 31 31.1 31 31.1 31.1 31.2 31.2 31 2010 218.056 1963 30.4 30.4 30.5 30.5 30.51 30.61 30.71 30.7 30.71 30.8 30.8 30.9 30.6 2011 224.939 1962 30 30.1 30.1 30.2 30.2 30.2 30.31 30.3 30.4 30.4 30.4 30.4 30.2 2012 229.594 1961 29.8 29.8 29.8 29.8 29.8 29.81 301 29.9 301 30 30 30 29.9 2013 232.957 1960 29.3 29.4 29.41 29.5 29.5 29.61 29.61 29.6 29.61 29.8 29.8 29.8 29.6 2014 236.736