Date of report (Date of earliest event reported)
|
May 13, 2011
|
OGE ENERGY CORP.
|
||
(Exact Name of Registrant as Specified in Its Charter)
|
||
Oklahoma
|
||
(State or Other Jurisdiction of Incorporation)
|
||
1-12579
|
73-1481638
|
|
(Commission File Number)
|
(IRS Employer Identification No.)
|
|
321 North Harvey, P.O. Box 321, Oklahoma City, Oklahoma
|
73101-0321
|
|
(Address of Principal Executive Offices)
|
(Zip Code)
|
|
405-553-3000
|
||
(Registrant’s Telephone Number, Including Area Code)
|
||
(Former Name or Former Address, if Changed Since Last Report)
|
||
o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
|
o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
|
o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act
(17 CFR 240.14d-2(b))
|
o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
|
·
|
The recovery of and a return on significant electric system expansions and upgrades, including high-voltage transmission lines, as well as increased operating costs, totaling $8.8 million annually that would become effective for bills rendered as soon as possible after an APSC order approving the settlement agreement, which is requested to be no later than the first billing cycle in July 2011;
|
·
|
Authorization for OG&E to begin recovering the cost of third-party transmission charges and SPP administrative fees of $1.0 million annually through a rider mechanism that would be effective for bills rendered as soon as possible after an APSC order approving the settlement agreement, which is requested to be no later than the first billing cycle in July 2011 and which would remain in effect until new rates are implemented after OG&E’s next general rate case; and
|
·
|
OG&E would be allowed to defer certain expenses associated with a customer education program in an amount not to exceed $0.3 million per year for a maximum of two years.
|
(d) Exhibits
|
||
Exhibit Number
|
Description
|
|
99.01
|
Copy of Settlement Agreement dated May 13, 2011.
|
OGE ENERGY CORP.
|
||
(Registrant)
|
||
By:
|
/s/ Scott Forbes
|
|
Scott Forbes
|
||
Controller and Chief Accounting Officer |
|
|
IN THE MATTER OF THE APPLICATION | ) | |||
OF OKLAHOMA GAS AND ELECTRIC | ) | DOCKET NO. 10-067-U | ||
COMPANY FOR APPROVAL OF A GENERAL | ) | |||
CHANGE IN RATES AND TARIFFS | ) |
IN THE MATTER OF THE APPLICATION | ) | |||
OF OKLAHOMA GAS AND ELECTRIC | ) | DOCKET NO. 10-067-U | ||
COMPANY FOR APPROVAL OF A GENERAL | ) | |||
CHANGE IN RATES AND TARIFFS | ) |
1.
|
Decrease depreciation expense in the amount of $107,419 to correct an error in Staff’s calculation in its Surrebuttal case. The decrease in revenue requirement resulting from this change is $10,290;
|
2.
|
Increase working capital assets in the amount of $10,575,133 based on additional information provided by the Company. The increase in retail revenue requirement resulting from this change is $99,083; and
|
3.
|
The return on equity is reduced from 10% to 9.95% and as a result the overall rate of return reduced from 5.95% to 5.93% as shown below. The decrease in revenue requirement resulting from this change is $141,142. All other capital components and cost rates are unchanged, including the weighted cost of debt of 2.45%.
|
Overall Rate of Return
|
||||
Weighted
|
||||
Component
|
Amount
|
Proportion
|
Rate
|
Cost
|
Long-Term Debt
|
$2,006,378,121
|
37.94%
|
6.31%
|
2.39%
|
Short-Term Debt
|
160,510,250
|
3.03%
|
0.34%
|
0.01%
|
Common Equity
|
1,845,867,871
|
34.90%
|
9.95%
|
3.47%
|
Customer Deposits
|
63,198,986
|
1.19%
|
1.64%
|
0.02%
|
ADIT
|
1,000,655,618
|
18.92%
|
0.00%
|
0.00%
|
Post-1970 ADITC – Long-Term Debt
|
4,685,854
|
0.09%
|
6.31%
|
0.01%
|
Post-1970 ADITC – Short-Term Debt
|
374,868
|
0.01%
|
0.34%
|
0.00%
|
Post-1970 ADITC – Equity
|
4,310,985
|
0.08%
|
9.95%
|
0.01%
|
CAOL
|
190,466,043
|
3.60%
|
0.00%
|
0.00%
|
Other Capital Items
|
12,216,233
|
0.23%
|
7.76%
|
0.02%
|
Totals
|
$5,288,664,829
|
100.00%
|
5.93%
|
Revenue
|
|||||
Rate Class
|
Requirement
|
Increase
|
|||
Residential
|
$31,204,181
|
$2,420,238
|
|||
General Service
|
$9,260,801
|
$529,179
|
|||
Power & Light
|
$22,496,833
|
$2,507,125
|
|||
Power & Light TOU
|
$22,492,255
|
$3,315,960
|
|||
Lighting
|
$3,023,370
|
$0
|
|||
Municipal Pumping
|
$67,497
|
$9,588
|
|||
Athletic Field Lighting
|
$62,431
|
$5,827
|
|||
Total Arkansas Retail
|
$88,607,368
|
$8,787,918
|
OKLAHOMA GAS AND ELECTRIC COMPANY | ATTACHMENT NO. 1 | ||||||||||
DOCKET NO. 10-067-U | PAGE 1 OF 1 | ||||||||||
COST OF SERVICES STUDY | |||||||||||
TOTAL
|
TOTAL
|
||||||||||
COMPANY
|
OTHER
|
ARKANSAS
|
|
GENERAL
|
POWER &
|
POWER &
|
|
MUNICIPAL
|
ATH. FLD.
|
||
LINE
|
PRO FORMA
|
JURSIDICTIONS
|
JURISDICTION
|
RESIDENTIAL
|
SERVICE
|
LIGHT
|
LIGHT TOU
|
LIGHTING
|
PUMPING
|
LIGHTING
|
|
NO.
|
DESCRIPTION
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
(6)
|
(7)
|
(8)
|
(9)
|
(10)
|
|
RATE BASE
|
||||||||||
1
|
Gross Plant in Service
|
$7,014,769,793
|
$6,352,108,372
|
$662,661,420
|
$226,390,964
|
$69,815,151
|
$171,024,549
|
$173,587,185
|
$20,882,546
|
$506,243
|
$454,783
|
2
|
Accumulated Depreciation
|
$2,993,001,922
|
$2,703,226,092
|
$289,775,829
|
$98,026,625
|
$29,829,558
|
$74,143,636
|
$79,229,888
|
$8,194,186
|
$193,037
|
$158,899
|
3
|
Total Net Plant
|
$4,021,767,871
|
$3,648,882,280
|
$372,885,591
|
$128,364,339
|
$39,985,593
|
$96,880,912
|
$94,357,297
|
$12,688,359
|
$313,207
|
$295,884
|
4
|
Plant Held for Future Use
|
$0
|
$0
|
$0
|
$0
|
$0
|
$0
|
$0
|
$0
|
$0
|
$0
|
5
|
Working Capital Assets & Misc. Other
|
$570,816,681
|
$514,837,610
|
$55,979,071
|
$18,505,774
|
$5,578,103
|
$14,523,495
|
$16,034,464
|
$1,273,356
|
$34,526
|
$29,354
|
6
|
TOTAL RATE BASE
|
$4,592,584,552
|
$4,163,719,890
|
$428,864,662
|
$146,870,113
|
$45,563,696
|
$111,404,407
|
$110,391,761
|
$13,961,716
|
$347,732
|
$325,237
|
NON-FUEL OPERATING REVENUES
|
|||||||||||
7
|
Present Rate Schedules/Class
|
$1,654,472,988
|
$1,574,653,537
|
$79,819,451
|
$28,783,943
|
$8,731,622
|
$19,989,708
|
$19,176,295
|
$3,023,370
|
$57,909
|
$56,604
|
8
|
Other Revenues
|
$37,516,492
|
$36,925,005
|
$591,487
|
$467,362
|
$76,304
|
$24,627
|
$19,851
|
$2,857
|
$424
|
$62
|
9
|
TOTAL OPERATING REVENUES
|
$1,691,989,480
|
$1,611,578,542
|
$80,410,938
|
$29,251,305
|
$8,807,926
|
$20,014,335
|
$19,196,146
|
$3,026,227
|
$58,333
|
$56,666
|
OPERATING EXPENSES
|
|||||||||||
10
|
Operations and Maintenance
|
$1,056,622,369
|
$1,023,173,404
|
$33,448,965
|
$12,327,590
|
$3,373,973
|
$8,270,529
|
$8,710,146
|
$721,891
|
$24,091
|
$20,744
|
11
|
Depreciation and Amortization
|
$190,598,517
|
$172,844,703
|
$17,753,814
|
$6,062,099
|
$1,854,341
|
$4,596,586
|
$4,651,157
|
$563,543
|
$13,634
|
$12,454
|
12
|
TOTAL OPERATING EXPENSES
|
$1,247,220,886
|
$1,196,018,107
|
$51,202,779
|
$18,389,689
|
$5,228,314
|
$12,867,115
|
$13,361,303
|
$1,285,435
|
$37,725
|
$33,198
|
13
|
TAXES OTHER THAN INCOME
|
$71,609,219
|
$64,798,676
|
$6,810,543
|
$2,338,787
|
$710,208
|
$1,751,712
|
$1,797,421
|
$202,643
|
$5,163
|
$4,609
|
14
|
FEDERAL & STATE INCOME TAXES
|
$84,162,112
|
$81,870,760
|
$2,291,352
|
$1,270,964
|
$488,827
|
$397,694
|
-$306,734
|
$436,190
|
$1,297
|
$3,114
|
15
|
TOTAL EXPENSES
|
$1,402,992,217
|
$1,342,687,543
|
$60,304,674
|
$21,999,441
|
$6,427,348
|
$15,016,521
|
$14,851,990
|
$1,924,267
|
$44,185
|
$40,921
|
16
|
OPERATING INCOME
|
$288,997,263
|
$268,890,999
|
$20,106,264
|
$7,251,865
|
$2,380,577
|
$4,997,814
|
$4,344,156
|
$1,101,959
|
$14,148
|
$15,745
|
17
|
PRESENT RATE OF RETURN
|
6.2927%
|
6.4580%
|
4.6883%
|
4.9376%
|
5.2247%
|
4.4862%
|
3.9352%
|
7.8927%
|
4.0687%
|
4.8412%
|
REVENUE REQUIREMENT DETERMINATION
|
|||||||||||
18
|
REQUIRED RATE OF RETURN
|
5.93%
|
5.93%
|
5.93%
|
5.93%
|
5.93%
|
5.93%
|
5.93%
|
5.93%
|
||
19
|
REQUIRED OPERATING INCOME (L6*L18)
|
$25,431,674
|
$8,709,398
|
$2,701,927
|
$6,606,281
|
$6,546,231
|
$827,930
|
$20,621
|
$19,287
|
||
20
|
OPERATING INCOME DEFICIENCY / (SURPLUS) (L19-L16)
|
$5,325,410
|
$1,457,533
|
$321,350
|
$1,608,467
|
$2,202,076
|
-$274,030
|
$6,472
|
$3,541
|
||
21
|
REVENUE CONVERSION FACTOR
|
1.650186
|
1.660503
|
1.646738
|
1.646210
|
1.646210
|
1.645559
|
1.645559
|
1.645559
|
||
22
|
REVENUE DEFICIENCY / (SURPLUS) (L20*L21)
|
$8,787,918
|
$2,420,238
|
$529,179
|
$2,647,875
|
$3,625,079
|
($450,932)
|
$10,651
|
$5,827
|
||
23
|
% INCREASE (L22/L7)
|
11.01%
|
8.41%
|
6.06%
|
13.25%
|
18.90%
|
-14.91%
|
18.39%
|
10.29%
|
||
24
|
COS RATE SCHED. / CLASS REV. REQ. (L9 + L22)
|
$89,198,855
|
$31,671,544
|
$9,337,105
|
$22,662,210
|
$22,821,225
|
$2,575,295
|
$68,984
|
$62,493
|
||
|
|
|
|
|
|
|
|||||
REVENUE REQUIREMENT DETERMINATION WITH RIDERS
|
|||||||||||
25
|
REVENUE DEFICIENCY / (SURPLUS) (L22)
|
$8,787,918
|
$2,420,238
|
$529,179
|
$2,647,875
|
$3,625,079
|
($450,932)
|
$10,651
|
$5,827
|
||
26
|
NON-FUEL RATE SCHEDULE REVENUE REQUIREMENT (L7+L25)
|
$88,607,368
|
$31,204,181
|
$9,260,801
|
$22,637,583
|
$22,801,374
|
$2,572,438
|
$68,560
|
$62,431
|
||
27
|
TOTAL OTHER REVENUES (L8)
|
$591,487
|
$467,362
|
$76,304
|
$24,627
|
$19,851
|
$2,857
|
$424
|
$62
|
||
28
|
TRANSMISSION RIDER (Allocated on 12CP)
|
$1,006,540
|
$325,440
|
$95,880
|
$260,755
|
$319,128
|
$4,582
|
$577
|
$178
|
||
29
|
FUEL REVENUES (CURRENT ECR RATE)
|
$84,973,039
|
$22,917,814
|
$6,849,832
|
$23,486,093
|
$30,717,177
|
$916,149
|
$48,128
|
$37,846
|
||
30
|
TOTAL REVENUE REQUIREMENT (L26+L27+L28+L29)
|
$175,178,434
|
$54,914,798
|
$16,282,816
|
$46,409,058
|
$53,857,530
|
$3,496,026
|
$117,688
|
$100,518
|
||
31
|
% INCREASE IN NON-FUEL RATE SCHEDULE REVENUES (L25 / L7)
|
11.01%
|
8.41%
|
6.06%
|
13.25%
|
18.90%
|
-14.91%
|
18.39%
|
10.29%
|
||
32
|
% INCREASE IN RATE SCHEDULE REVENUES INCLUDING FUEL ((L25) / (L7+L29))
|
5.33%
|
4.68%
|
3.40%
|
6.09%
|
7.27%
|
-11.45%
|
10.04%
|
6.17%
|
||
33
|
% INCREASE TO TOTAL BILL ((L25) / (L30 - L25))
|
5.28%
|
4.61%
|
3.36%
|
6.05%
|
7.22%
|
-11.42%
|
9.95%
|
6.15%
|
||
34
|
Mitigation Adjustment
|
($0)
|
$0
|
$0
|
($140,750)
|
($309,119)
|
$450,932
|
($1,062)
|
$0
|
||
MITIGATED REVENUE REQUIREMENT DETERMINATION WITH RIDERS
|
|||||||||||
35
|
MITIGATED REVENUE DEFICIENCY
|
$8,787,918
|
$2,420,238
|
$529,179
|
$2,507,125
|
$3,315,960
|
$0
|
$9,588
|
$5,827
|
||
36
|
NON-FUEL RATE SCHEDULE REVENUE REQUIREMENT
|
$88,607,368
|
$31,204,181
|
$9,260,801
|
$22,496,833
|
$22,492,255
|
$3,023,370
|
$67,497
|
$62,431
|
||
37
|
TOTAL OTHER REVENUES
|
$591,487
|
$467,362
|
$76,304
|
$24,627
|
$19,851
|
$2,857
|
$424
|
$62
|
||
38
|
TRANSMISSION RIDER (Allocated on 12CP)
|
$1,006,540
|
$325,440
|
$95,880
|
$260,755
|
$319,128
|
$4,582
|
$577
|
$178
|
||
39
|
FUEL REVENUES (CURRENT ECR RATE)
|
$84,973,039
|
$22,917,814
|
$6,849,832
|
$23,486,093
|
$30,717,177
|
$916,149
|
$48,128
|
$37,846
|
||
40
|
TOTAL REVENUE REQUIREMENT
|
$175,178,434
|
$54,914,798
|
$16,282,816
|
$46,268,307
|
$53,548,411
|
$3,946,958
|
$116,626
|
$100,518
|
||
41
|
% INCREASE IN NON-FUEL RATE SCHEDULE REVENUES
|
11.01%
|
8.41%
|
6.06%
|
12.54%
|
17.29%
|
0.00%
|
16.56%
|
10.29%
|
||
42
|
% INCREASE IN RATE SCHEDULE REVENUES INCLUDING FUEL
|
5.33%
|
4.68%
|
3.40%
|
5.77%
|
6.65%
|
0.00%
|
9.04%
|
6.17%
|
||
43
|
% INCREASE TO TOTAL BILL
|
5.28%
|
4.61%
|
3.36%
|
5.73%
|
6.60%
|
0.00%
|
8.96%
|
6.15%
|
ATTACHMENT NO. 2 | ||||
Page 1 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES
|
||||
Account
|
Description
|
Depreciation Rate | ||
INTANGIBLE PLANT
|
||||
302
|
Franchise and Consents
|
3.65%
|
||
303.2
|
Miscellaneous Intangible Plant-Software
|
10.51%
|
||
PRODUCTION PLANT
|
||||
STEAM PRODUCTION - GAS
|
||||
310.200
|
Land Rights
|
|||
Horseshoe Lake 6
|
0.06%
|
|
||
Mustang 1
|
0.77%
|
*
|
||
Seminole 1
|
1.48%
|
|
||
311
|
Structures and Improvements
|
|||
Horseshoe Lake 6
|
2.29%
|
|||
Horseshoe Lake 7
|
1.74%
|
|||
Horseshoe Lake 8
|
1.24%
|
|||
Mustang 1
|
2.92%
|
|||
Mustang 2
|
0.76%
|
|||
Mustang 3
|
0.94%
|
|||
Mustang 4
|
1.49%
|
|||
Seminole 1
|
2.82%
|
|||
Seminole 2
|
2.84%
|
|||
Seminole 3
|
2.09%
|
|||
311.500
|
Security
|
|||
Horseshoe Lake 6
|
10.00%
|
|||
Mustang 1
|
10.00%
|
|||
Seminole 1
|
10.00%
|
|||
312
|
Boiler Plant Equipment
|
|||
Horseshoe Lake 6
|
1.89%
|
|
||
Horseshoe Lake 7
|
1.45%
|
|
||
Horseshoe Lake 8
|
0.99%
|
|
||
Mustang 1
|
2.28%
|
|
||
Mustang 2
|
1.45%
|
|
||
Mustang 3
|
0.27%
|
|||
Mustang 4
|
0.96%
|
|
||
Seminole 1
|
2.73%
|
|
||
Seminole 2
|
2.50%
|
|
||
Seminole 3
|
1.78%
|
|
||
312.011
|
CEM - Continuous Emission Monitoring
|
|||
Horseshoe Lake 6
|
10.00%
|
*
|
||
Horseshoe Lake 7
|
10.00%
|
*
|
||
Horseshoe Lake 8
|
10.00%
|
*
|
ATTACHMENT NO. 2 | ||||
Page 2 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
Mustang 1
|
10.00%
|
|
||
Mustang 3
|
10.00%
|
*
|
||
Mustang 4
|
10.00%
|
*
|
||
Seminole 1
|
10.00%
|
*
|
||
Seminole 2
|
10.00%
|
*
|
||
Seminole 3
|
10.00%
|
*
|
||
314
|
Turbogenerator Units
|
|||
Horseshoe Lake 6
|
0.76%
|
|
||
Horseshoe Lake 7
|
0.76%
|
|
||
Horseshoe Lake 8
|
0.53%
|
|
||
Mustang 1
|
0.70%
|
|
||
Mustang 2
|
1.07%
|
*
|
||
Mustang 3
|
1.07%
|
*
|
||
Mustang 4
|
0.20%
|
|||
Seminole 1
|
2.16%
|
|
||
Seminole 2
|
2.11%
|
|
||
Seminole 3
|
1.35%
|
|
||
Seminole GT
|
1.07%
|
*
|
||
315
|
Accessory Electric Equipment
|
|||
Horseshoe Lake 6
|
0.71%
|
|||
Horseshoe Lake 7
|
0.33%
|
|
||
Horseshoe Lake 8
|
0.20%
|
|
||
Mustang 1
|
0.32%
|
|||
Mustang 2
|
0.94%
|
*
|
||
Mustang 3
|
0.94%
|
*
|
||
Mustang 4
|
0.94%
|
*
|
||
Seminole 1
|
1.69%
|
|
||
Seminole 2
|
2.20%
|
|
||
Seminole 3
|
1.10%
|
|
||
316
|
Miscellaneous Power Plant Equipment
|
|||
Horseshoe Lake 6
|
5.62%
|
|
||
Horseshoe Lake 7
|
1.21%
|
|
||
Horseshoe Lake 8
|
1.30%
|
|
||
Mustang 1
|
21.31%
|
|
||
Mustang 2
|
5.87%
|
*
|
||
Mustang 3
|
5.87%
|
*
|
||
Mustang 4
|
2.26%
|
|
||
Seminole 1
|
3.45%
|
|
||
Seminole 2
|
6.81%
|
|
||
Seminole 3
|
5.00%
|
|
||
317
|
ARO
|
|||
Muskogee 3
|
1.67%
|
|||
Horseshoe Lake 8
|
1.39%
|
|||
Mustang 4
|
1.59%
|
|||
Seminole 3
|
1.35%
|
ATTACHMENT NO. 2 | ||||
Page 3 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
STEAM PRODUCTION - COAL
|
||||
310.200
|
Land Rights
|
|||
Muskogee 4
|
1.03%
|
|||
Sooner 1
|
3.49%
|
|||
311
|
Structures and Improvements
|
|||
Muskogee 4
|
2.01%
|
|||
Muskogee 5
|
1.87%
|
|||
Muskogee 6
|
1.73%
|
|||
Sooner 1
|
1.77%
|
|||
Sooner 2
|
1.92%
|
|||
311.500
|
Security
|
|||
Muskogee 4
|
10.00%
|
|||
Sooner 1
|
10.00%
|
|||
312
|
Boiler Plant Equipment
|
|||
Muskogee 4
|
1.74%
|
|||
Muskogee 5
|
1.68%
|
|||
Muskogee 6
|
1.60%
|
|||
Sooner 1
|
1.56%
|
|||
Sooner 2
|
1.78%
|
|||
312.011
|
CEM - Continuous Emission Monitoring
|
|||
Muskogee 4
|
10.00%
|
|||
Muskogee 5
|
10.00%
|
*
|
||
Muskogee 6
|
10.00%
|
*
|
||
Sooner 1
|
10.00%
|
|||
Sooner 2
|
10.00%
|
*
|
||
314
|
Turbogenerator Units
|
|||
Muskogee 4
|
1.46%
|
|||
Muskogee 5
|
1.36%
|
|||
Muskogee 6
|
1.39%
|
|||
Sooner 1
|
1.25%
|
|||
Sooner 2
|
1.53%
|
|||
315
|
Accessory Electric Equipment
|
|||
Muskogee 4
|
1.08%
|
|||
Muskogee 5
|
1.02%
|
|||
Muskogee 6
|
1.03%
|
|||
Sooner 1
|
0.91%
|
|||
Sooner 2
|
1.14%
|
|||
316
|
Miscellaneous Power Plant Equipment
|
|||
Muskogee 4
|
2.14%
|
|||
Muskogee 5
|
3.04%
|
|||
Muskogee 6
|
1.49%
|
|||
Sooner 1
|
3.73%
|
|||
Sooner 2
|
1.91%
|
|||
Power Supply Svcs
|
8.28%
|
|||
317
|
ARO
|
|||
Muskogee 6
|
1.37%
|
|||
Sooner 2
|
1.35%
|
ATTACHMENT NO. 2 | ||||
Page 4 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
OTHER PRODUCTION
|
||||
341
|
Structures and Improvements
|
|||
Tinker
|
3.16%
|
|||
Enid
|
4.66%
|
|||
Woodward
|
4.35%
|
|||
Horseshoe Lake 9 & 10
|
3.24%
|
|||
McClain Gas 1
|
4.16%
|
|||
McClain Gas 2
|
4.43%
|
|||
McClain Steam 1
|
4.45%
|
|||
McClain HRSG 1
|
4.16%
|
|||
McClain HRSG 2
|
4.43%
|
|||
Centennial Wind Farm
|
3.95%
|
|||
Redbud 1
|
3.08%
|
|||
OU Spirit Wind Farm
|
4.06%
|
|||
342
|
Fuel Holders, Producers and Accessories
|
|||
Tinker
|
3.18%
|
|||
Enid
|
4.53%
|
|||
Woodward
|
4.10%
|
|||
Horseshoe Lake 9 & 10
|
3.24%
|
|||
McClain Gas 1
|
4.46%
|
|||
McClain Gas 2
|
4.69%
|
|||
McClain Steam 1
|
4.67%
|
|||
McClain HRSG 1
|
4.46%
|
|||
McClain HRSG 2
|
4.69%
|
|||
Redbud 1
|
3.04%
|
|||
Redbud 2
|
3.04%
|
|||
Redbud 3
|
3.05%
|
|||
Redbud 4
|
3.04%
|
|||
343
|
Prime Movers
|
|||
Tinker
|
3.18%
|
|||
Enid
|
4.40%
|
|||
Horseshoe Lake 9 & 10
|
3.23%
|
|||
McClain Gas 1
|
4.30%
|
|||
McClain Gas 2
|
4.13%
|
|||
McClain Steam 1
|
4.18%
|
|||
McClain HRSG 1
|
4.30%
|
|||
McClain HRSG 2
|
4.13%
|
|||
Redbud 1
|
3.04%
|
|||
Redbud 2
|
3.03%
|
|||
Redbud 3
|
3.37%
|
|||
Redbud 4
|
3.07%
|
|||
343.2
|
LTSA 2-year
|
|||
McClain Gas 1
|
50.00%
|
|||
McClain Gas 2
|
50.00%
|
|||
343.3
|
LTSA 3-year
|
|||
McClain Gas 1
|
33.34%
|
|||
McClain Gas 2
|
33.34%
|
ATTACHMENT NO. 2 | ||||
Page 5 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
343.4
|
LTSA 4-year
|
|||
McClain Gas 1
|
25.00%
|
|||
343.5
|
LTSA 5-year
|
|||
McClain Gas 1
|
20.00%
|
|||
McClain Gas 2
|
20.00%
|
|||
Redbud 1
|
20.00%
|
|||
Redbud 2
|
20.00%
|
|||
Redbud 3
|
20.00%
|
|||
343.6
|
LTSA 6-year
|
|||
McClain Gas 1
|
16.67%
|
*
|
||
McClain Gas 2
|
16.67%
|
|
||
Redbud 3
|
16.67%
|
*
|
||
Redbud 4
|
16.67%
|
*
|
||
343.7
|
LTSA 7-year
|
|||
McClain Gas 1
|
14.29%
|
|||
McClain Gas 2
|
14.29%
|
|||
343.20
|
LTSA 20-year
|
|||
Redbud 2
|
5.00%
|
|||
Redbud 3
|
5.00%
|
|||
343.24
|
LTSA 24-year
|
|||
McClain Steam 1
|
4.17%
|
|||
Redbud 1
|
4.17%
|
|||
Redbud 2
|
4.17%
|
|||
Redbud 3
|
4.17%
|
|||
Redbud 4
|
4.17%
|
|||
343.30
|
LTSA 30-year
|
|||
McClain Gas 1
|
3.33%
|
|||
McClain Gas 2
|
3.33%
|
|||
343.99
|
CEM - Continuous Emission Monitoring
|
|||
McClain Gas 1
|
10.00%
|
|||
McClain Gas 2
|
10.00%
|
|||
McClain HRSG 1
|
10.00%
|
|||
McClain HRSG 2
|
10.00%
|
|||
Redbud 1
|
10.00%
|
|||
Redbud 2
|
10.00%
|
|||
Redbud 3
|
10.00%
|
|||
Redbud 4
|
10.00%
|
|||
344
|
Generators
|
|||
Tinker
|
3.16%
|
|||
Enid
|
4.31%
|
|||
Woodward
|
3.95%
|
|||
Horseshoe Lake 9 & 10
|
3.36%
|
|||
McClain Gas 1
|
3.78%
|
*
|
||
Centennial Wind Farm
|
3.96%
|
|||
OU Spirit Wind Farm
|
3.95%
|
ATTACHMENT NO. 2 | ||||
Page 6 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
345
|
Accessory Electric Equipment
|
|||
Tinker
|
3.19%
|
|||
Enid
|
4.40%
|
|||
Woodward
|
3.98%
|
|||
Horseshoe Lake 9 & 10
|
3.45%
|
|||
McClain Gas 1
|
4.32%
|
|||
McClain Gas 2
|
4.38%
|
|||
McClain Steam 1
|
4.37%
|
|||
McClain HRSG 1
|
4.32%
|
|||
McClain HRSG 2
|
4.38%
|
|||
Redbud 1
|
3.02%
|
|||
Redbud 2
|
3.03%
|
|||
Redbud 3
|
3.01%
|
|||
Redbud 4
|
3.03%
|
|||
346
|
Miscellaneous Power Plant Equipment
|
|||
Tinker
|
13.05%
|
|
||
Enid
|
4.42%
|
|
||
Woodward
|
3.98%
|
|
||
Horseshoe Lake 9 & 10
|
3.22%
|
|
||
McClain Gas 1
|
4.48%
|
|
||
McClain Gas 2
|
4.62%
|
|||
McClain Steam 1
|
4.62%
|
|||
McClain HRSG 1
|
4.48%
|
|
||
McClain HRSG 2
|
4.62%
|
|||
Centennial Wind Farm
|
4.11%
|
|||
Redbud 1
|
1.93%
|
|
||
347
|
ARO
|
|||
Enid
|
1.82%
|
|||
Woodward
|
1.82%
|
|||
Centennial Wind Farm
|
1.01%
|
|||
OU Spirit Wind Farm
|
2.86%
|
|||
TRANSMISSION PLANT
|
||||
350.2
|
Land Rights
|
3.00%
|
||
350.3
|
Land Rights-Power Supply
|
3.59%
|
||
352
|
Structures and Improvements-Transmission
|
1.70%
|
||
352.100
|
Structures and Improvements-Power Supply
|
1.57%
|
||
353
|
Station Equipment
|
2.41%
|
||
353.130
|
Security
|
10.00%
|
||
353.905
|
Step Up Transformers (Power Supply)
|
|||
Horseshoe Lake 6
|
0.15%
|
|
||
Horseshoe Lake 7
|
0.15%
|
|
||
Horseshoe Lake 8
|
0.15%
|
|
||
Muskogee 4
|
2.84%
|
|
||
Muskogee 5
|
1.56%
|
|
||
Muskogee 6
|
1.91%
|
|
||
Mustang 1
|
3.12%
|
|
||
Mustang 2
|
3.12%
|
|
||
Mustang 4
|
1.95%
|
*
|
||
Mustang 3
|
1.97%
|
|
||
Seminole 1
|
0.20%
|
|
||
Seminole 2
|
0.74%
|
|
||
Seminole 3
|
0.99%
|
|
ATTACHMENT NO. 2 | ||||
Page 7 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
Sooner 1
|
1.37%
|
|
||
Sooner 2
|
4.39%
|
|
||
Centennial Wind Farm
|
3.44%
|
|
||
McClain GSU
|
2.93%
|
|
||
Redbud Power Plant
|
2.30%
|
|
||
OU Spirit Wind Farm
|
3.80%
|
|
||
354
|
Towers and Fixtures
|
1.86%
|
||
355
|
Poles and Fixtures
|
2.83%
|
||
355.1
|
Poles and Fixtures-Power Supply
|
2.72%
|
||
356
|
Overhead Conductors and Devices
|
2.13%
|
||
356.1
|
Overhead Conductors and Devices-Power Supply
|
1.86%
|
||
358
|
Underground Conductors and Devices
|
0.83%
|
||
359
|
ARO
|
1.01%
|
||
DISTRIBUTION PLANT
|
||||
360.2
|
Land Rights
|
1.66%
|
||
361
|
Structures and Improvements
|
1.92%
|
||
362
|
Station Equipment
|
2.30%
|
||
362.100
|
Security
|
10.00%
|
||
362.900
|
Step Up Transformers for Power Supply-Tinker
|
7.47%
|
||
362.900
|
Step Up Transformers for Power Supply-Woodward
|
7.41%
|
||
364
|
Poles, Towers, and Fixtures
|
2.36%
|
||
365
|
Overhead Conductors and Devices
|
2.71%
|
||
366
|
Underground Conduit
|
2.24%
|
||
367
|
Underground Conductors and Devices
|
2.45%
|
||
368
|
Line Transformers
|
4.04%
|
||
369
|
Services
|
1.73%
|
||
370.2
|
Meters-Standard
|
2.58%
|
||
370.3
|
Meters-Equipment
|
2.58%
|
||
371
|
Installation on Customer Premises
|
2.89%
|
||
373
|
Street Lighting and Signal Systems
|
2.55%
|
||
GENERAL PLANT
|
||||
POWER DELIVERY
|
||||
389.200
|
Land Rights
|
0.72%
|
|
|
390
|
Structures and Improvements
|
1.82%
|
|
|
391
|
Office Furniture and Equipment-Accrued
|
14.59%
|
|
|
391
|
Office Furniture and Equipment-Amortized
|
6.67%
|
|
|
391.1
|
Computer Equipment-Accrued
|
34.96%
|
|
|
391.1
|
Computer Equipment-Amortized
|
20.00%
|
|
|
391.3
|
Fax and Copier Equipment-Amortized
|
20.00%
|
|
|
393
|
Stores Equipment-Accrued
|
0.16%
|
|
|
393
|
Stores Equipment-Amortized
|
4.00%
|
|
|
394
|
Tools, Shop and Garage Equipment-Accrued
|
1.90%
|
|
|
394
|
Tools, Shop and Garage Equipment-Amortized
|
4.00%
|
|
|
395
|
Laboratory Equipment-Accrued
|
5.10%
|
|
|
395
|
Laboratory Equipment-Amortized
|
5.00%
|
|
|
396
|
Power Operated Equipment
|
3.41%
|
|
|
397
|
Communication Equipment-Accrued
|
0.00%
|
|
|
397
|
Communication Equipment-Amortized
|
10.00%
|
||
398
|
Miscellaneous Equipment-Accrued
|
0.00%
|
|
|
398
|
Miscellaneous Equipment-Amortized
|
5.00%
|
ATTACHMENT NO. 2 | ||||
Page 8 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
FLEET EQUIPMENT - POWER SUPPLY
|
||||
392.1
|
Standard Cars
|
6.39%
|
|
|
392.3
|
Pickup Trucks
|
2.02%
|
|
|
392.4
|
Light Trucks
|
0.64%
|
|
|
392.5
|
Heavy Trucks
|
7.98%
|
*
|
|
392.6
|
Trailers
|
0.23%
|
|
|
FLEET EQUIPMENT - POWER DELIVERY
|
||||
392.1
|
Standard Cars
|
0.16%
|
|
|
392.3
|
Pickup Trucks
|
4.10%
|
|
|
392.4
|
Light Trucks
|
4.36%
|
*
|
|
392.5
|
Heavy Trucks
|
6.86%
|
|
|
392.6
|
Trailers
|
2.88%
|
*
|
|
FLEET EQUIPMENT - TRANSMISSION
|
||||
392.1
|
Standard Cars
|
3.09%
|
||
392.3
|
Pickup Trucks
|
5.43%
|
*
|
ATTACHMENT NO. 2 | ||||
Page 9 of 18 | ||||
STAFF RECOMMENDED DEPRECIATION RATES | ||||
Account | Description | Depreciation Rate | ||
OG&E HOLDING COMPANY
|
||||
INTANGIBLE PLANT
|
||||
303.200
|
Software - Depreciable
|
14.10%
|
|
|
GENERAL PLANT
|
||||
OFFICE FURNITURE AND EQUIPMENT
|
||||
391.10
|
Computers and Printers
|
20.00%
|
||
391.12
|
Security
|
33.33%
|
||
391.40
|
Fax Machines
|
20.00%
|
||
391.50
|
Copiers
|
33.34%
|
*
|
|
391.60
|
Tables, Cubes, and Stands
|
6.67%
|
||
391.90
|
Miscellaneous
|
6.67%
|
||
TRANSPORTATION EQUIPMENT
|
||||
392.01
|
Standard Cars
|
10.44%
|
|
|
392.03
|
Pickup Trucks
|
10.16%
|
|
|
392.04
|
Light Trucks
|
8.07%
|
|
|
392.05
|
Heavy Trucks
|
9.10%
|
|
|
392.06
|
Trailers
|
5.52%
|
|
|
393
|
Stores Equipment
|
4.00%
|
|
|
395
|
Laboratory Equipment
|
5.00%
|
|
|
396
|
Power Operated Equipment
|
5.00%
|
||
COMMUNICATION EQUIPMENT
|
||||
397.02
|
Radio Systems
|
10.00%
|
||
397.40
|
Wireless Networks
|
10.00%
|
||
397.01
|
Telephone Equipment
|
10.00%
|
||
397.50
|
Comm. Miscellaneous
|
10.00%
|
||
398
|
Miscellaneous Equipment
|
5.00%
|
||
ATTACHMENT NO. 2 | |||||||
Page 10 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS
|
|||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average
Service Life |
Retirement Year |
Remaining Life |
Net
Salvage Percent |
Reserve
Ratio at 12/31/10 |
INTANGIBLE PLANT
|
|||||||
302
|
Franchise and Consents
|
SQ
|
25
|
-
|
13.7
|
0%
|
50%
|
303.2
|
Miscellaneous Intangible Plant-Software
|
SQ
|
3
|
-
|
1.6
|
0%
|
83%
|
PRODUCTION PLANT
|
|||||||
STEAM PRODUCTION - GAS
|
|||||||
310.200
|
Land Rights
|
||||||
Horseshoe Lake 6
|
S4
|
100
|
2018
|
8.5
|
0%
|
100%
|
|
Mustang 1
|
S4
|
100
|
2016
|
6.5
|
0%
|
101%
|
|
Seminole 1
|
S4
|
100
|
2025
|
15.5
|
0%
|
77%
|
|
311
|
Structures and Improvements
|
||||||
Horseshoe Lake 6
|
R3
|
102
|
2018
|
8.4
|
-20%
|
101%
|
|
Horseshoe Lake 7
|
R3
|
102
|
2024
|
14.2
|
-20%
|
95%
|
|
Horseshoe Lake 8
|
R3
|
102
|
2029
|
19.1
|
-20%
|
96%
|
|
Mustang 1
|
R3
|
102
|
2016
|
6.5
|
-20%
|
101%
|
|
Mustang 2
|
R3
|
102
|
2016
|
6.5
|
-20%
|
115%
|
|
Mustang 3
|
R3
|
102
|
2017
|
7.4
|
-20%
|
113%
|
|
Mustang 4
|
R3
|
102
|
2020
|
10.4
|
-20%
|
105%
|
|
Seminole 1
|
R3
|
102
|
2025
|
15.3
|
-20%
|
77%
|
|
Seminole 2
|
R3
|
102
|
2026
|
16.2
|
-20%
|
74%
|
|
Seminole 3
|
R3
|
102
|
2030
|
20.1
|
-20%
|
78%
|
|
311.500
|
Security
|
||||||
Horseshoe Lake 6
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Mustang 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Seminole 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
312
|
Boiler Plant Equipment
|
||||||
Horseshoe Lake 6
|
R1.5
|
105
|
2018
|
8.4
|
-15%
|
99%
|
|
Horseshoe Lake 7
|
R1.5
|
105
|
2024
|
14.2
|
-15%
|
94%
|
|
Horseshoe Lake 8
|
R1.5
|
105
|
2029
|
18.9
|
-15%
|
96%
|
|
Mustang 1
|
R1.5
|
105
|
2016
|
6.4
|
-15%
|
100%
|
|
Mustang 2
|
R1.5
|
105
|
2016
|
6.5
|
-15%
|
106%
|
|
Mustang 3
|
R1.5
|
105
|
2017
|
7.4
|
-15%
|
113%
|
|
Mustang 4
|
R1.5
|
105
|
2020
|
10.3
|
-15%
|
105%
|
|
Seminole 1
|
R1.5
|
105
|
2025
|
15.2
|
-15%
|
74%
|
|
Seminole 2
|
R1.5
|
105
|
2026
|
16.0
|
-15%
|
75%
|
|
Seminole 3
|
R1.5
|
105
|
2030
|
19.8
|
-15%
|
80%
|
|
312.011
|
CEM-Continuous Emission Monitoring
|
||||||
Horseshoe Lake 6
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Horseshoe Lake 7
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Horseshoe Lake 8
|
SQ
|
10
|
-
|
-
|
-
|
-
|
ATTACHMENT NO. 2 | |||||||
Page 11 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
Mustang 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Mustang 3
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Mustang 4
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Seminole 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Seminole 2
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Seminole 3
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
314
|
Turbogenerator Units
|
||||||
Horseshoe Lake 6
|
R1
|
54
|
2018
|
7.9
|
-5%
|
99%
|
|
Horseshoe Lake 7
|
R1
|
54
|
2024
|
12.9
|
-5%
|
95%
|
|
Horseshoe Lake 8
|
R1
|
54
|
2029
|
17.2
|
-5%
|
96%
|
|
Mustang 1
|
R1
|
54
|
2016
|
6.5
|
-5%
|
100%
|
|
Mustang 2
|
R1
|
54
|
2016
|
6.2
|
-5%
|
115%
|
|
Mustang 3
|
R1
|
54
|
2017
|
7.0
|
-5%
|
113%
|
|
Mustang 4
|
R1
|
54
|
2020
|
9.7
|
-5%
|
103%
|
|
Seminole 1
|
R1
|
54
|
2025
|
14.1
|
-5%
|
75%
|
|
Seminole 2
|
R1
|
54
|
2026
|
14.9
|
-5%
|
74%
|
|
Seminole 3
|
R1
|
54
|
2030
|
18.3
|
-5%
|
80%
|
|
Seminole GT
|
R1
|
54
|
2007
|
0.5
|
-5%
|
114%
|
|
315
|
Accessory Electric Equipment
|
||||||
Horseshoe Lake 6
|
S1
|
124
|
2018
|
8.5
|
0%
|
94%
|
|
Horseshoe Lake 7
|
S1
|
124
|
2024
|
14.3
|
0%
|
95%
|
|
Horseshoe Lake 8
|
S1
|
124
|
2029
|
19.2
|
0%
|
96%
|
|
Mustang 1
|
S1
|
124
|
2016
|
6.5
|
0%
|
98%
|
|
Mustang 2
|
S1
|
124
|
2016
|
6.5
|
0%
|
115%
|
|
Mustang 3
|
S1
|
124
|
2017
|
7.4
|
0%
|
113%
|
|
Mustang 4
|
S1
|
124
|
2020
|
10.4
|
0%
|
104%
|
|
Seminole 1
|
S1
|
124
|
2025
|
15.3
|
0%
|
74%
|
|
Seminole 2
|
S1
|
124
|
2026
|
16.2
|
0%
|
64%
|
|
Seminole 3
|
S1
|
124
|
2030
|
20.1
|
0%
|
78%
|
|
316
|
Miscellaneous Power Plant Equipment
|
||||||
Horseshoe Lake 6
|
R1.5
|
60
|
2018
|
8.3
|
-10%
|
63%
|
|
Horseshoe Lake 7
|
R1.5
|
60
|
2024
|
13.7
|
-10%
|
93%
|
|
Horseshoe Lake 8
|
R1.5
|
60
|
2029
|
18.1
|
-10%
|
86%
|
|
Mustang 1
|
R1.5
|
60
|
2016
|
6.4
|
-10%
|
-26%
|
|
Mustang 2
|
R1.5
|
60
|
2016
|
6.1
|
-10%
|
0%
|
|
Mustang 3
|
R1.5
|
60
|
2017
|
6.9
|
-10%
|
112%
|
|
Mustang 4
|
R1.5
|
60
|
2020
|
10.0
|
-10%
|
87%
|
|
Seminole 1
|
R1.5
|
60
|
2025
|
14.6
|
-10%
|
60%
|
|
Seminole 2
|
R1.5
|
60
|
2026
|
14.8
|
-10%
|
9%
|
|
Seminole 3
|
R1.5
|
60
|
2030
|
19.1
|
-10%
|
14%
|
|
317
|
ARO
|
||||||
Muskogee 3
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Horseshoe Lake 8
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Mustang 4
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Seminole 3
|
-
|
-
|
-
|
-
|
-
|
-
|
|
ATTACHMENT NO. 2 | |||||||
Page 12 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
STEAM PRODUCTION - COAL
|
|||||||
310.200
|
Land Rights
|
||||||
Muskogee 4
|
S4
|
100
|
2034
|
24.5
|
0%
|
75%
|
|
Sooner 1
|
S4
|
100
|
2034
|
24.5
|
0%
|
15%
|
|
311
|
Structures and Improvements
|
||||||
Muskogee 4
|
R3
|
102
|
2034
|
24.0
|
-20%
|
72%
|
|
Muskogee 5
|
R3
|
102
|
2033
|
23.0
|
-20%
|
77%
|
|
Muskogee 6
|
R3
|
102
|
2039
|
28.9
|
-20%
|
70%
|
|
Sooner 1
|
R3
|
102
|
2034
|
24.1
|
-20%
|
77%
|
|
Sooner 2
|
R3
|
102
|
2035
|
25.0
|
-20%
|
72%
|
|
311.500
|
Security
|
||||||
Muskogee 4
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Sooner 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
312
|
Boiler Plant Equipment
|
||||||
Muskogee 4
|
R1.5
|
105
|
2034
|
23.6
|
-15%
|
74%
|
|
Muskogee 5
|
R1.5
|
105
|
2033
|
22.7
|
-15%
|
77%
|
|
Muskogee 6
|
R1.5
|
105
|
2039
|
28.2
|
-15%
|
70%
|
|
Sooner 1
|
R1.5
|
105
|
2034
|
23.6
|
-15%
|
78%
|
|
Sooner 2
|
R1.5
|
105
|
2035
|
24.5
|
-15%
|
71%
|
|
312.011
|
CEM-Continuous Emission Monitoring
|
||||||
Muskogee 4
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Muskogee 5
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Muskogee 6
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Sooner 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Sooner 2
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
314
|
Turbogenerator Units
|
||||||
Muskogee 4
|
R1
|
54
|
2034
|
22.2
|
-5%
|
73%
|
|
Muskogee 5
|
R1
|
54
|
2033
|
21.0
|
-5%
|
76%
|
|
Muskogee 6
|
R1
|
54
|
2039
|
25.2
|
-5%
|
70%
|
|
Sooner 1
|
R1
|
54
|
2034
|
21.7
|
-5%
|
78%
|
|
Sooner 2
|
R1
|
54
|
2035
|
22.5
|
-5%
|
71%
|
|
315
|
Accessory Electric Equipment
|
||||||
Muskogee 4
|
S1
|
124
|
2034
|
23.8
|
0%
|
74%
|
|
Muskogee 5
|
S1
|
124
|
2033
|
22.9
|
0%
|
77%
|
|
Muskogee 6
|
S1
|
124
|
2039
|
28.7
|
0%
|
70%
|
|
Sooner 1
|
S1
|
124
|
2034
|
23.8
|
0%
|
78%
|
|
Sooner 2
|
S1
|
124
|
2035
|
24.8
|
0%
|
72%
|
|
316
|
Miscellaneous Power Plant Equipment
|
||||||
Muskogee 4
|
R1.5
|
60
|
2034
|
22.6
|
-10%
|
62%
|
|
Muskogee 5
|
R1.5
|
60
|
2033
|
21.6
|
-10%
|
44%
|
|
Muskogee 6
|
R1.5
|
60
|
2039
|
25.8
|
-10%
|
72%
|
|
Sooner 1
|
R1.5
|
60
|
2034
|
22.4
|
-10%
|
26%
|
|
Sooner 2
|
R1.5
|
60
|
2035
|
22.4
|
-10%
|
67%
|
|
Power Supply Svcs
|
R1.5
|
60
|
2020
|
10.3
|
-10%
|
25%
|
|
317
|
ARO
|
||||||
Muskogee 6
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Sooner 2
|
-
|
-
|
-
|
-
|
-
|
-
|
ATTACHMENT NO. 2 | |||||||
Page 13 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
OTHER PRODUCTION
|
|||||||
341
|
Structures and Improvements
|
||||||
Tinker
|
S3
|
50
|
2018
|
8.5
|
0%
|
73%
|
|
Enid
|
S3
|
50
|
2013
|
3.3
|
0%
|
85%
|
|
Woodward
|
S3
|
50
|
2013
|
3.2
|
0%
|
86%
|
|
Horseshoe Lake 9 & 10
|
S3
|
50
|
2035
|
24.9
|
0%
|
19%
|
|
McClain Gas 1
|
S3
|
50
|
2031
|
21.4
|
0%
|
11%
|
|
McClain Gas 2
|
S3
|
50
|
2031
|
21.3
|
0%
|
6%
|
|
McClain Steam 1
|
S3
|
50
|
2031
|
21.3
|
0%
|
5%
|
|
McClain HRSG 1
|
S3
|
50
|
2031
|
21.4
|
0%
|
11%
|
|
McClain HRSG 2
|
S3
|
50
|
2031
|
21.3
|
0%
|
6%
|
|
Centennial Wind Farm
|
S3
|
50
|
2031
|
21.4
|
0%
|
15%
|
|
Redbud 1
|
S3
|
50
|
2035
|
25.2
|
0%
|
22%
|
|
OU Spirit Wind Farm
|
S3
|
50
|
2034
|
24.4
|
0%
|
1%
|
|
342
|
Fuel Holders, Producers and Accessories
|
||||||
Tinker
|
R4
|
55
|
2018
|
8.5
|
0%
|
73%
|
|
Enid
|
R4
|
55
|
2013
|
3.4
|
0%
|
85%
|
|
Woodward
|
R4
|
55
|
2013
|
3.4
|
0%
|
86%
|
|
Horseshoe Lake 9 & 10
|
R4
|
55
|
2035
|
25.4
|
0%
|
18%
|
|
McClain Gas 1
|
R4
|
55
|
2031
|
21.4
|
0%
|
5%
|
|
McClain Gas 2
|
R4
|
55
|
2031
|
21.4
|
0%
|
0%
|
|
McClain HRSG 1
|
R4
|
55
|
2031
|
21.4
|
0%
|
5%
|
|
McClain HRSG 2
|
R4
|
55
|
2031
|
21.4
|
0%
|
0%
|
|
Redbud 1
|
R4
|
55
|
2035
|
25.3
|
0%
|
23%
|
|
Redbud 2
|
R4
|
55
|
2035
|
25.3
|
0%
|
23%
|
|
Redbud 3
|
R4
|
55
|
2035
|
25.3
|
0%
|
23%
|
|
Redbud 4
|
R4
|
55
|
2035
|
25.3
|
0%
|
23%
|
|
343
|
Prime Movers
|
||||||
Tinker
|
R4
|
112
|
2018
|
8.5
|
0%
|
73%
|
|
Enid
|
R4
|
112
|
2013
|
3.5
|
0%
|
85%
|
|
Horseshoe Lake 9 & 10
|
R4
|
112
|
2035
|
25.5
|
0%
|
18%
|
|
McClain Gas 1
|
R4
|
112
|
2031
|
21.5
|
0%
|
8%
|
|
McClain Gas 2
|
R4
|
112
|
2031
|
21.5
|
0%
|
11%
|
|
McClain Steam 1
|
R4
|
112
|
2031
|
21.5
|
0%
|
10%
|
|
McClain HRSG 1
|
R4
|
112
|
2031
|
21.5
|
0%
|
8%
|
|
McClain HRSG 2
|
R4
|
112
|
2031
|
21.5
|
0%
|
11%
|
|
Redbud 1
|
R4
|
112
|
2035
|
25.5
|
0%
|
23%
|
|
Redbud 2
|
R4
|
112
|
2035
|
25.5
|
0%
|
23%
|
|
Redbud 3
|
R4
|
112
|
2035
|
25.5
|
0%
|
14%
|
|
Redbud 4
|
R4
|
112
|
2035
|
25.5
|
0%
|
22%
|
|
343.2
|
LTSA - 2 year
|
||||||
McClain Gas 1
|
SQ
|
2
|
-
|
-
|
-
|
-
|
|
McClain Gas 2
|
SQ
|
2
|
-
|
-
|
-
|
-
|
|
343.3
|
LTSA - 3 year
|
||||||
McClain Gas 1
|
SQ
|
3
|
-
|
-
|
-
|
-
|
|
McClain Gas 2
|
SQ
|
3
|
-
|
-
|
-
|
-
|
ATTACHMENT NO. 2 | |||||||
Page 14 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
343.4
|
LTSA - 4 year
|
SQ
|
4
|
-
|
-
|
-
|
-
|
McClain Gas 1
|
|||||||
343.5
|
LTSA - 5 year
|
||||||
McClain Gas 1
|
SQ
|
5
|
-
|
-
|
-
|
-
|
|
McClain Gas 2
|
SQ
|
5
|
-
|
-
|
-
|
-
|
|
Redbud 1
|
SQ
|
5
|
-
|
-
|
-
|
-
|
|
Redbud 2
|
SQ
|
5
|
-
|
-
|
-
|
-
|
|
Redbud 3
|
SQ
|
5
|
-
|
-
|
-
|
-
|
|
343.6
|
LTSA - 6 year
|
||||||
McClain Gas 1
|
SQ
|
6
|
-
|
-
|
-
|
-
|
|
McClain Gas 2
|
SQ
|
6
|
-
|
-
|
-
|
-
|
|
Redbud 3
|
SQ
|
6
|
-
|
-
|
-
|
-
|
|
Redbud 4
|
SQ
|
6
|
-
|
-
|
-
|
-
|
|
343.7
|
LTSA - 7 year
|
||||||
McClain Gas 1
|
SQ
|
7
|
-
|
-
|
-
|
-
|
|
McClain Gas 2
|
SQ
|
7
|
-
|
-
|
-
|
-
|
|
343.20
|
LTSA - 20 year
|
||||||
Redbud 2
|
SQ
|
20
|
-
|
-
|
-
|
-
|
|
Redbud 3
|
SQ
|
20
|
-
|
-
|
-
|
-
|
|
343.24
|
LTSA - 24 year
|
||||||
McClain Steam 1
|
SQ
|
24
|
-
|
-
|
-
|
-
|
|
Redbud 1
|
SQ
|
24
|
-
|
-
|
-
|
-
|
|
Redbud 2
|
SQ
|
24
|
-
|
-
|
-
|
-
|
|
Redbud 3
|
SQ
|
24
|
-
|
-
|
-
|
-
|
|
Redbud 4
|
SQ
|
24
|
-
|
-
|
-
|
-
|
|
343.30
|
LTSA - 30 year
|
||||||
McClain Gas 1
|
SQ
|
30
|
-
|
-
|
-
|
-
|
|
McClain Gas 2
|
SQ
|
30
|
-
|
-
|
-
|
-
|
|
343.99
|
CEM-Continuous Emission Monitoring
|
||||||
McClain Gas 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
McClain Gas 2
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
McClain HRSG 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
McClain HRSG 2
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Redbud 1
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Redbud 2
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Redbud 3
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
Redbud 4
|
SQ
|
10
|
-
|
-
|
-
|
-
|
|
344
|
Generators
|
||||||
Tinker
|
S1.5
|
62
|
2018
|
8.5
|
0%
|
73%
|
|
Enid
|
S1.5
|
62
|
2013
|
3.5
|
0%
|
85%
|
|
Woodward
|
S1.5
|
62
|
2013
|
3.5
|
0%
|
86%
|
|
Horseshoe Lake 9 & 10
|
S1.5
|
62
|
2035
|
24.5
|
0%
|
18%
|
|
McClain Gas 1
|
S1.5
|
62
|
2031
|
24.5
|
0%
|
n/a
|
|
Centennial Wind Farm
|
S1.5
|
62
|
2031
|
21.3
|
0%
|
16%
|
|
OU Spirit Wind Farm
|
S1.5
|
62
|
2034
|
24.2
|
0%
|
4%
|
ATTACHMENT NO. 2 | |||||||
Page 15 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
345
|
Accessory Electric Equipment
|
||||||
Tinker
|
R4
|
106
|
2018
|
8.5
|
0%
|
73%
|
|
Enid
|
R4
|
106
|
2013
|
3.5
|
0%
|
85%
|
|
Woodward
|
R4
|
106
|
2013
|
3.5
|
0%
|
86%
|
|
Horseshoe Lake 9 & 10
|
R4
|
106
|
2035
|
25.5
|
0%
|
12%
|
|
McClain Gas 1
|
R4
|
106
|
2031
|
21.5
|
0%
|
7%
|
|
McClain Gas 2
|
R4
|
106
|
2031
|
21.5
|
0%
|
6%
|
|
McClain Steam 1
|
R4
|
106
|
2031
|
21.5
|
0%
|
6%
|
|
McClain HRSG 1
|
R4
|
106
|
2031
|
21.5
|
0%
|
7%
|
|
McClain HRSG 2
|
R4
|
106
|
2031
|
21.5
|
0%
|
6%
|
|
Redbud 1
|
R4
|
106
|
2035
|
25.5
|
0%
|
23%
|
|
Redbud 2
|
R4
|
106
|
2035
|
25.5
|
0%
|
23%
|
|
Redbud 3
|
R4
|
106
|
2035
|
25.5
|
0%
|
23%
|
|
Redbud 4
|
R4
|
106
|
2035
|
25.5
|
0%
|
23%
|
|
346
|
Miscellaneous Power Plant Equipment
|
||||||
Tinker
|
R4
|
83
|
2018
|
8.5
|
0%
|
-1444%
|
|
Enid
|
R4
|
83
|
2013
|
3.5
|
0%
|
85%
|
|
Woodward
|
R4
|
83
|
2013
|
3.5
|
0%
|
86%
|
|
Horseshoe Lake 9 & 10
|
R4
|
83
|
2035
|
25.4
|
0%
|
18%
|
|
McClain Gas 1
|
R4
|
83
|
2031
|
21.5
|
0%
|
4%
|
|
McClain Gas 2
|
R4
|
83
|
2031
|
21.5
|
0%
|
1%
|
|
McClain Steam 1
|
R4
|
83
|
2031
|
21.5
|
0%
|
1%
|
|
McClain HRSG 1
|
R4
|
83
|
2031
|
21.5
|
0%
|
4%
|
|
McClain HRSG 2
|
R4
|
83
|
2031
|
21.5
|
0%
|
1%
|
|
Centennial Wind Farm
|
R4
|
83
|
2031
|
21.5
|
0%
|
12%
|
|
Redbud 1
|
R4
|
83
|
2035
|
25.5
|
0%
|
51%
|
|
347
|
ARO
|
||||||
Enid
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Woodward
|
-
|
-
|
-
|
-
|
-
|
-
|
|
Centennial Wind Farm
|
-
|
-
|
-
|
-
|
-
|
-
|
|
OU Spirit Wind Farm
|
-
|
-
|
-
|
-
|
-
|
-
|
|
TRANSMISSION PLANT
|
|||||||
350.2
|
Land Rights
|
R4
|
70
|
-
|
26.1
|
0%
|
22%
|
350.3
|
Land Rights-Power Supply
|
R4
|
70
|
-
|
26.1
|
0%
|
6%
|
352
|
Structures and Improvements-Transmission
|
R2.5
|
65
|
-
|
50.7
|
0%
|
14%
|
352.100
|
Structures and Improvements-Power Supply
|
R2.5
|
65
|
-
|
50.7
|
0%
|
20%
|
353
|
Station Equipment
|
L0.5
|
51
|
-
|
40.2
|
-22%
|
25%
|
353.130
|
Security
|
SQ
|
10
|
-
|
7.0
|
0%
|
35%
|
353.905
|
Step Up Transformers (Power Supply)
|
||||||
Horseshoe Lake 6
|
R2.5
|
40
|
-
|
25.8
|
0%
|
96%
|
|
Horseshoe Lake 7
|
R2.5
|
40
|
-
|
25.8
|
0%
|
96%
|
|
Horseshoe Lake 8
|
R2.5
|
40
|
-
|
25.8
|
0%
|
96%
|
|
Muskogee 4
|
R2.5
|
40
|
-
|
25.8
|
0%
|
27%
|
|
Muskogee 5
|
R2.5
|
40
|
-
|
25.8
|
0%
|
60%
|
|
Muskogee 6
|
R2.5
|
40
|
-
|
25.8
|
0%
|
51%
|
|
Mustang 1
|
R2.5
|
40
|
-
|
25.8
|
0%
|
19%
|
|
Mustang 2
|
R2.5
|
40
|
-
|
25.8
|
0%
|
19%
|
|
Mustang 4
|
R2.5
|
40
|
-
|
25.8
|
0%
|
129%
|
|
Mustang 3
|
R2.5
|
40
|
-
|
25.8
|
0%
|
49%
|
|
Seminole 1
|
R2.5
|
40
|
-
|
25.8
|
0%
|
95%
|
|
Seminole 2
|
R2.5
|
40
|
-
|
25.8
|
0%
|
81%
|
|
Seminole 3
|
R2.5
|
40
|
-
|
25.8
|
0%
|
74%
|
ATTACHMENT NO. 2 | |||||||
Page 16 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
Sooner 1
|
R2.5
|
40
|
-
|
25.8
|
0%
|
65%
|
|
Sooner 2
|
R2.5
|
40
|
-
|
25.8
|
0%
|
-13%
|
|
Centennial Wind Farm
|
R2.5
|
40
|
-
|
25.8
|
0%
|
11%
|
|
McClain GSU
|
R2.5
|
40
|
-
|
25.8
|
0%
|
25%
|
|
Redbud Power Plant
|
R2.5
|
40
|
-
|
25.8
|
0%
|
41%
|
|
OU Spirit Wind Farm
|
R2.5
|
40
|
-
|
25.8
|
0%
|
2%
|
|
354
|
Towers and Fixtures
|
L3
|
69
|
-
|
50.8
|
-15%
|
20%
|
355
|
Poles and Fixtures
|
L1
|
52
|
-
|
42.3
|
-52%
|
32%
|
355.1
|
Poles and Fixtures-Power Supply
|
L1
|
52
|
-
|
42.3
|
-52%
|
37%
|
356
|
Overhead Conductors and Devices
|
R2.5
|
58
|
-
|
45.8
|
-30%
|
32%
|
356.1
|
Overhead Conductors and Devices-Power Supply
|
R2.5
|
58
|
-
|
45.8
|
-30%
|
45%
|
358
|
Underground Conductors and Devices
|
R2.5
|
40
|
-
|
8.3
|
0%
|
93%
|
359
|
ARO
|
-
|
-
|
-
|
-
|
-
|
-
|
DISTRIBUTION PLANT
|
|||||||
360.2
|
Land Rights
|
S4
|
60
|
44.8
|
0%
|
26%
|
|
361
|
Structures and Improvements
|
R2
|
55
|
46.4
|
-10%
|
21%
|
|
362
|
Station Equipment
|
L0
|
51
|
42.7
|
-25%
|
27%
|
|
362.100
|
Security
|
SQ
|
10
|
7.0
|
0%
|
17%
|
|
362.900
|
Step Up Transformers for Power Supply-Tinker
|
R2.5
|
40
|
13.5
|
0%
|
-1%
|
|
362.900
|
Step Up Transformers for Power Supply-Woodward
|
R2.5
|
40
|
13.5
|
0%
|
0%
|
|
364
|
Poles, Towers, and Fixtures
|
L0.5
|
47
|
41.6
|
-40%
|
42%
|
|
365
|
Overhead Conductors and Devices
|
L1
|
49
|
37.2
|
-36%
|
35%
|
|
366
|
Underground Conduit
|
L2.5
|
53
|
46.0
|
-30%
|
27%
|
|
367
|
Underground Conductors and Devices
|
S1
|
47
|
42.3
|
-31%
|
27%
|
|
368
|
Line Transformers
|
R1
|
35
|
24.0
|
-20%
|
23%
|
|
369
|
Services
|
L1.5
|
51
|
44.0
|
-20%
|
44%
|
|
370.2
|
Meters-Standard
|
L1
|
30
|
24.3
|
-5%
|
42%
|
|
370.3
|
Meters-Equipment
|
L1
|
30
|
24.3
|
-5%
|
42%
|
|
371
|
Installation on Customer Premises
|
S2
|
30
|
28.5
|
0%
|
18%
|
|
373
|
Street Lighting and Signal Systems
|
S1.5
|
40
|
34.1
|
-30%
|
43%
|
|
GENERAL PLANT
|
|||||||
POWER DELIVERY
|
|||||||
389.200
|
Land Rights
|
R4
|
45
|
-
|
20.4
|
0%
|
85%
|
390
|
Structures and Improvements
|
R3.5
|
34
|
-
|
18.4
|
0%
|
67%
|
391
|
Office Furniture and Equipment-Accrued
|
SQ
|
15
|
-
|
-
|
-
|
-
|
391
|
Office Furniture and Equipment-Amortized
|
SQ
|
15
|
-
|
-
|
-
|
-
|
391.1
|
Computer Equipment-Accrued
|
SQ
|
5
|
-
|
-
|
-
|
-
|
391.1
|
Computer Equipment-Amortized
|
SQ
|
5
|
-
|
-
|
-
|
-
|
391.3
|
Fax and Copier Equipment-Amortized
|
SQ
|
5
|
-
|
-
|
-
|
-
|
393
|
Stores Equipment-Accrued
|
SQ
|
25
|
-
|
-
|
-
|
-
|
393
|
Stores Equipment-Amortized
|
SQ
|
25
|
-
|
-
|
-
|
-
|
394
|
Tools, Shop and Garage Equipment-Accrued
|
SQ
|
25
|
-
|
-
|
-
|
-
|
394
|
Tools, Shop and Garage Equipment-Amortized
|
SQ
|
25
|
-
|
-
|
-
|
-
|
395
|
Laboratory Equipment-Accrued
|
SQ
|
20
|
-
|
-
|
-
|
-
|
395
|
Laboratory Equipment-Amortized
|
SQ
|
20
|
-
|
-
|
-
|
-
|
396
|
Power Operated Equipment
|
L1
|
16
|
-
|
11.4
|
18%
|
43%
|
397
|
Communication Equipment-Accrued
|
SQ
|
10
|
-
|
-
|
-
|
-
|
397
|
Communication Equipment-Amortized
|
SQ
|
10
|
-
|
-
|
-
|
-
|
398
|
Miscellaneous Equipment-Accrued
|
SQ
|
20
|
-
|
-
|
-
|
-
|
398
|
Miscellaneous Equipment-Amortized
|
SQ
|
20
|
-
|
-
|
-
|
-
|
ATTACHMENT NO. 2 | |||||||
Page 17 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
FLEET EQUIPMENT - POWER SUPPLY
|
|||||||
392.1
|
Standard Cars
|
R3
|
9.5
|
-
|
8.7
|
8%
|
36%
|
392.3
|
Pickup Trucks
|
S2.5
|
10
|
-
|
5.5
|
8%
|
81%
|
392.4
|
Light Trucks
|
L2.5
|
11
|
-
|
7.3
|
8%
|
87%
|
392.5
|
Heavy Trucks
|
L3
|
13
|
-
|
5.2
|
8%
|
115%
|
392.6
|
Trailers
|
S0.5
|
25
|
-
|
17.8
|
8%
|
88%
|
FLEET EQUIPMENT - POWER DELIVERY
|
|||||||
392.1
|
Standard Cars
|
R3
|
9.5
|
-
|
7.0
|
8%
|
91%
|
392.3
|
Pickup Trucks
|
S2.5
|
10
|
-
|
6.1
|
8%
|
67%
|
392.4
|
Light Trucks
|
L2.5
|
11
|
-
|
7.9
|
8%
|
106%
|
392.5
|
Heavy Trucks
|
L3
|
13
|
-
|
8.7
|
8%
|
32%
|
392.6
|
Trailers
|
S0.5
|
25
|
-
|
16.1
|
8%
|
100%
|
FLEET EQUIPMENT - TRANSMISSION
|
|||||||
392.1
|
Standard Cars
|
R3
|
9.5
|
-
|
7.0
|
8%
|
70%
|
392.3
|
Pickup Trucks
|
S2.5
|
10
|
-
|
6.1
|
8%
|
0%
|
ATTACHMENT NO. 2 | |||||||
Page 18 of 18 | |||||||
STAFF RECOMMENDED DEPRECIATION PARAMETERS | |||||||
Account |
Description |
Curve Shape |
Interim Survivor Curve/Average Service Life |
Retirement Year |
Remaining Life |
Net Salvage Percent |
Reserve Ratio at 12/31/10 |
OG&E HOLDING COMPANY
|
|||||||
INTANGIBLE PLANT
|
|||||||
303.200
|
Software - Depreciable
|
SQ
|
5
|
-
|
3.2
|
0%
|
55%
|
GENERAL PLANT
|
|||||||
OFFICE FURNITURE AND EQUIPMENT
|
|||||||
391.10
|
Computers and Printers
|
SQ
|
5
|
-
|
-
|
-
|
-
|
391.12
|
Security
|
SQ
|
3
|
-
|
-
|
-
|
-
|
391.40
|
Fax Machines
|
SQ
|
5
|
-
|
-
|
-
|
-
|
391.50
|
Copiers
|
SQ
|
3
|
-
|
-
|
-
|
-
|
391.60
|
Tables, Cubes, and Stands
|
SQ
|
15
|
-
|
-
|
-
|
-
|
391.90
|
Miscellaneous
|
SQ
|
15
|
-
|
-
|
-
|
-
|
TRANSPORTATION EQUIPMENT
|
|||||||
392.01
|
Standard Cars
|
R0.5
|
7.5
|
-
|
6.7
|
0%
|
30%
|
392.03
|
Pickup Trucks
|
R2.5
|
10
|
-
|
6.1
|
0%
|
38%
|
392.04
|
Light Trucks
|
R3
|
11
|
-
|
7.0
|
0%
|
44%
|
392.05
|
Heavy Trucks
|
R4
|
10
|
-
|
8.1
|
0%
|
26%
|
392.06
|
Trailers
|
R2.5
|
16
|
-
|
13.4
|
0%
|
26%
|
393
|
Stores Equipment
|
SQ
|
25
|
-
|
-
|
-
|
-
|
395
|
Laboratory Equipment
|
SQ
|
20
|
-
|
-
|
-
|
-
|
396
|
Power Operated Equipment
|
R2
|
20
|
-
|
15.5
|
0%
|
35%
|
COMMUNICATION EQUIPMENT
|
|||||||
397.02
|
Radio Systems
|
SQ
|
10
|
-
|
-
|
-
|
-
|
397.40
|
Wireless Networks
|
SQ
|
10
|
-
|
-
|
-
|
-
|
397.01
|
Telephone Equipment
|
SQ
|
10
|
-
|
-
|
-
|
-
|
397.50
|
Comm. Miscellaneous
|
SQ
|
10
|
-
|
-
|
-
|
-
|
398
|
Miscellaneous Equipment
|
SQ
|
20
|
-
|
-
|
-
|
-
|