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Home My WebLink AboutLight Comm 03/08/1983MUNICIPAL LIGHT COMMISSION AGENDA MARCH 8, 1983 1. 7:30 P.M. Meeting Called to Order a) Minutes of Rebruary 14, 1983 b) Bid Awards 2. 7:45 P.M. Cost of Service Study Report 3. 8:30 P.M. Old Business a) Light Plant Manager b) Light Commission 4. 9:00 P.M. New Business a) Light Plant Manager b) Light Commission 5. 9:30 P.M. Adjournment r BOARD OF LIGHT COMMISSIONERS MINUTES OF MEETING MARCH 8, 1983 PRESENT: CHAIRMAN LEVINE, SELECTMEN PARSONS, WILLS, MCNAIR, TOWN MANAGER, W. CHADWICK MAURER, JR., ELECTRIC LIGHT MANAGER JOHN LARCH, JEAN NICHOLS 7:32 p.m. Meeting called to order. (a) Minutes of February 14, 1983_ There were no minutes available to read of the February 14 Meeting. MOTION: TO POSTPONE READING MINUTES OF FEBRUARY 14 UNTIL NEXT MEETING. WILLS/PARSONS VOTED: 3-0 (b) Bid Awards John Larch recommended that we award the contract to Westinghouse, who was the low bidder, on Padmount Trans- formers for the Fairfield Park Development. The total cost of the bid was $15,792.00. S. Levine questioned dangers of PCP from transformers. J. Larch assured her of its' safety as of three years ago. MOTION: TO AUTHORIZE THE LOW BID FROM WESTINGHOUSE WILLS/MCNAIR VOTED: 3-0 (c) Cost of Service Study Report Dave Chodat of Chodat & Ruback Associates presented an in-depth review of alternatives which could be adopted to bring all of the current electric rates in line. It was noted that 1976 was the last time that a complete cost of service study was done. The allocated cost of service has three steps: Plant Cost, Operations and Maintenance Expenses, and Development of Rate of Return from each class. Plant: The value is derived from the cost of land and meters; also street lights. John Larch pointed out that records were lost in the fire. He noted there was a continuity through the DPU Reports since 1968. Operations and Maintenance: Chodat stated that the big item under this category is purchased power. The 1982 data was used as a guide to develop the future cost. He explained that he used the 1982 $7,008,000 cost and split it into demand and energy (fuel adjustment) compensation in conjunction with the demand in 1983. He explained that we pay the demand whether we use it or not. The Off Peak rate is for hot water. There are three months - January, July, and December. The peak hours are 10:00 a.m., 1:00 p.m., and 6:00 D.m. 2 Jim Wills questioned whether we could advise the Off Peak customers when peak times were so their timers could be set accordingly. John Larch re- plied that we should be setting the time clocks to get the heaters on properly. S. Levine questioned whether there were more Off Peak meters available and was told there were not. Wills noted there were laws controlling the collection of money procedures from customers. Jean Nichols informed the Board that we provide extra services for larger businesses such as pre - calculation of their bills, etc. Most of the losses are on apartment tenants who move out and leave no forwarding address. S. Levine questioned whether the unbilled accounts were considered cash flow. It was noted that unbilled and uncollectable are two different costs. Chodat pointed out the total rate of return was $8,710,000. It would have been $10,506,244 if the new rate had been in effect the first of the year. He pointed out that he is assuming in the projec- tion that there is no reduction in cost. The rate of return is derived by taking the total net income and cost of plant and dividing one by the other. It is approximately 35%. "We are going to bring it to 6%." The highest rate of return comes from High Tension users and the lowest rate of return from apartment house customers owning their own transformers. The two best customers are High Tension and Residential. John Larch stated that he wanted to operate on $274,000. D. Chodat said he would have to reduce by $1,000,000. In bringing current electric rates on line with system average Chodat suggested that customers returning the most should get the biggest decrease. The negative classes, i.e., Off Peak, Apt Houses, Municipal Electric Heat, would have to be raised. Chodat said he is not recommending this. Also, you could take the worst one and do nothing and decrease the others evenly. A 15% rate reduction for residential customers would be an average. Guidance will be needed for Municipal Electric Heat and Apartment Houses as they are way below the system average. K. Parsons felt that a raise in Municipal Electric Heat rates would ultimately lead to a raise in our taxes (Mansfield High School is under this rate) and questioned whether we would need a public hearing on this. C. Maurer stated that we did not need a hearing. C. Maurer questioned Chodat as to whether figures in his study had been included for Point LePreau and Stoneybrook; Chodat said that 3 they were not but would be picked up by the fuel adjustment clause. All purchased power costs would be under the fuel adjustment. He said that he would take the 1982 purchased power and calculate how much the fuel adjustment was and how much the base rate was and use -At to adjust the base rates. C. Maurer requested that Chodat show in the rate study the net increase in the cost in steps -- whereby the purchased power is going to be going up each year, the base rates will decrease but the fuel adjustment will increase. In other words, the demand costs will be going up and energy costs are going down. Chodat replied that he would see what John Larch's budget is and look for guidance from the Board as to allocation. No decisions were reached at this time. (d) Margo Jellinek Margo Jellinek questioned the Board as to whether individual meters had been installed at an apartment complex (Bristol Arms) and requested that the State do an audit of the Electric Light Department books. (e) Old Business 1983 Budget - John Larch stated he had not completed the 1983 budget as yet but would have it by the next Meeting. Street Lights - Six high pressure sodium street lights have been ordered to be installed on Park Street as a test area. They are 70w. C. Maurer suggested that we get some 50w to see what they look like. Financial Report - John Larch stated that he is not happy with the numbers and stated that the auditor is going to get into the books. Fuel Adjustment Point LePreau has come on line and the factor proposed by John Larch for March was .041074. J. Wills and K. Parsons both voiced disagreement in raising the fuel adjustment. MOTION: TO MAINTAIN THE FUEL ADJUSTMENT AT THE FEBRUARY RATE OF .038489. PARSONS/WILLS VOTED: 3-0 (f) New Business Managers Performance Plan - MOTION: TO APPOINT JOHN DUNN, SUBJECT TO HIS APPROVAL, TO PREPARE A FORMAT. MCNAIR/WILLS VOTED: 3-0 A Returning to old business, Jim Wills asked appointing of an Advisory Committee to the Maurer agreed that more people should get Department to see how decisions are made. were approximately five names on a list wh John Larch thought that the involvement of be helpful. The Meeting was adjourned at 10:35 p.m. MCNAIR/ PARSONS VOTED: 3-0 for the status of the Light Department. C. involved in the Light S. Levine noted there D had volunteered. technical people would 3/8/83 FUEL ADJUSTMENT RECOMMENDATION January 83 Cost of fuel $520,193.20 March Est. K. W. 11. 11,900,000 Gross Decimal $ .043714 Less Base rate .002640 Net Decimal $ .041074 CHODAT, RUBACK & ASSOCIATES, INC. ENGINEERS h CONSULTANTS THE HATHAWAY HOUSE 103 CENTRAL ST., P.O. BOX 749 WET -LESLEY, MASSACHUSETTS 02181 TELEPHONE 10171 237-6816 REGULATION PLANNING ECONOMICS DESIGN MANAGEMENT RATES March8, 1983 Mr. John Larch, Manager Mansfield Municipal Electric Department 50 West Street Mansfield, MA 02048 Dear John: Subject: Cost of Service/Rate Study Proposed -Rate. Adjustments. We are forwarding herewith eight (8) copies of the following information relative to the cost of service and rate study being completed for the Department. Exhibit IV -1 (Rev 3/7/83) - Cost of Service Study (Base) Exhibit A (Rev 3/7/83) - Cost of Service Study (Alternative) Exhibit No. 1 - Rate adjustment - Based on 6 percent Rate of Return for all classes Exhibit No. 2 - Rate Adjustment - Based upon no increase to worst class Exhibit No. 3 - Rate Adjustment - Acceptable (2 sheets) Exhibit No. 4 - Rate Adjustment - Proposed (2 sheets) Exhibit IV -1 and Exhibit A have been updated from the Exhibits previously provided to you in the initial draft report - these updated copies reflect plant cost differences on page 4 and also slightly modified allocation factors related to weighted energy and coincident demand. As discussed with you, we understand that a six (6) percent rate of return would be appropriate. The six (6) percent return represents net income of $274,162 (based upon plant cost of $4,569,365) from which the Department would provide an appropriate in lieu of tax payment to the Town. Based upon this requirement, and the projected net income from present rates of $1,636,743 (see line item 12.003), an overall decrease in rate revenue of $1,362,581 will be required. Based upon projected revenues of $10,506,244 under the present rates, the adjustment represents a total system rate decrease of approximately 13 percent. J. Larch, Manager -2- March 8, 1983 As you will note from revised Exhibit IV -1, page 4, the present rates -of -return for the various classes show a tremendous variation. The system rate of return is +35.82 percent with individual class rates of return varying from +89.84 to -49.82 percent. This unusually wide variation is difficult to handle as far as rate adjustments are concerned. In any case, however„ based upon these class rate -of -return variations, it is obvious that it would not be appropriate to reduce all rates "across-the- board" to generate the 13 percent system reduction. It is certainly more appropriate to provide larger reductions for rate classes which are well above the 6 percent desired rate of return, lesser reductions for classes only slightly above the 6 percent rate of return and perhaps increases for those classes which are significantly below the 6 percent rate of return. On Exhibit No. 1, 2, & 3 are illustrated alternative possibilities for generating the total revenue decrease of $1,362,581. Exhibit No. 1 illustrates the situation where an equal rate .of return was deemed to be immediately appropriate for all classes - i.e., a direct and immediate following of the cost of service study. Obviously, the rate adjustments calculated on Exhibit No. 2 would be disruptive to a number of classes - particularly the electric heat classes (other than residential) but also the security and street lighting. Due to the disruptive nature of some of the class rate adjustments illustrated in Exhibit No. 1, it would not be appropriate to carry out a one- shot adjustment of this sort. In Exhibit No. 2 is illustrate an alternative whereby the rate which is generating the greatest negative net income (Municipal Electric Heat) and the required $1,362,581 decrease is obtained by reductions in each of the other rates is some appropriate manner. The manner illustrated on Exhibit No. 2 is based upon allocation of the decrease in proportion to relative net income of the remaining classes... Obviously, for the revenue adjustments and rates of return shown after the calculation, this method is unacceptable for a number of reasons, not the least of which the rates of return of the poorer customers are worse after the change that before. Additionally, the percentage rate adjustments bear little relationship to existing rate of return differentials. Exhibit No. 3 illustrates an adjustment which would be able to meet all rate making criteria. The rate adjustments illustrated for each class have the effect of adjusting the rates (percentage wise) in an order reflecting their present relative rates of return and, for all classes, the proposed rate modification results in the indexed rate of return (class rate of return divided by system rate of return) moving closer to the system average. In litigated proceedings, the above tests are commonly utilized to analyze the appropriateness of any proposed rate adjustments. J. Larch, Manager -3- March 8, 1983 As you will note on Exhibit No. 3, the worst electric heat rates (the Municipal Rate and Apt Rate where the Apt Owns the Transformer) under the approach are subjected to a significant increase even though such an increase just moves the indexed rate of return in the right direction (i.e. - it is the minimum increase possible to meet the test criteria above). Recognizing the reluctance on the part of the Department to significantly increase the rates of any rate class in light of recent rate adjustments, we have developed the data shown on Exhibit No. 4 which is able to be utilized to somewhat temper the increase to the electric heat customers, while still reflecting their present underpriced situation. The Exhibit limits the increase to 15 percent for the two (2) worst classes and makes up the difference by decreasing the reduction applicable to the two "best" customers - i.e., the Residential and High Tension Rates. As shown on Page 2 of Exhibit No. 4, the indexed rates -of -return for all classes still moves in the right direction except for these two worst classes (as would be expected). Prior to proceeding with the rate design itself, we will need guidence from the Department regarding the approach you wish us to follow for distributing the necessary rate adjustments. While from a strict rate making point of view, Exhibit No 3 would be the best approach, considering the existing rate inequities and the wide variation in class rates of return, perhaps the Exhibit No. 4 approach (or some other) may be more acceptable to the Department. We will be available at your convenience to discuss the cost of service study in detail and/or to provide additional input on the rate adjustment approaches developed herein. Very truly yours, CHODAT, RUBACK & ASSOCIATES, INC. David K. Chodat Principal DKC/pjc Enclosures O z m da H H trJ td Oa 't C-4 ci co H cim :d z zH 1 r r N• O., FJ - rt z t O H H w O HO O ci It '"d n 1 0 1 z H H cn Cn i ci x H t� � •{ •i a d a Id z z z 1 H r z cn H b H H H H I H r y • H H H I r z > O r >11� x H a O z O r r r I �► z z' H n N M aH H C) �' W. M I H > H. 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COST OF PLANT ----------------- 1.0001 DISTRIBUTION PLANT TOTAL ALLOC. SYSTEM FACTOR 360 LAND & LAND RIGHTS 50723 B 361 STRUCTURES & IMPROVEMENTS 173947 C 362 STATION EQUIPMENT 1200617 B 364 POLES, TOWERS & FIXTURES 272226 C 365 O/H COND. & DEVICES 821353 C 366 U/G CONDUITS 26502 C 367 U/G COND. & DEVICES 217600 C 368 LINE TRANSFORMERS 693082 D 369 SERVICES 154327 E 370 METERS 284288 E 371 INST. ON CUST'S PREMISES 16024 DIRECT O 372 LEASED PROP. ON CUST'S PREM. 82864 DIRECT O 373 STR. LTS.& SIG. SYS. 187837 DIRECT SL 1.9999 ----- TOTAL DISTRIBUTION PLANT - 4181390 =F 2.0001 GENERAL PLANT 4535 1248 390 STRUCTURES AND IMPROVEMENTS 3493 F 391 OFFICE FURN.& EQUIP. 124572 F 392 TRANSPORTATION EQUIP. 212012 F 393 STORES EQUIPMENT 299 F 394 TOOLS, SHOP & GAR. EQUIP 929 F 395 LABORATORY EQUIPMENT '6386 F 396 POWER OP. EQUIP. 14634 F 397 COMMUN. EQUIP 24998 F 398 MISCELLANEOUS EQUIP. 653 F 2.9999 TOTAL GENERAL PLANT 387976 3.9999 TOTAL PLANT IN SERVICE 4569366 =H Exhibit IV -1 F'_. 1 of 4 L L xeY/Se c/ ELECTRIC RATE CLASSIFICATION'- RESIDENTIAL - - - - - -y - - - - - - - - - - APART. EL. HEAT RESID. ------ - ------------ MUNIC. COM.&IND OUTDOOR STREET REG. OFF PEAK EL.HEAT. APT.OWN. DEPT.OWN EL.HEAT COMM. LO.TENS. HI.TENS. EL.HEAT LTG. LTG. 9947 497 4535 1248 3003 1288 1831 5580 22095 492 86 122 30997 1722 18386 4871 11220 7306 5340 20126 _69492 .3027 609 852 235441 11766 107335 29535 71077 30496 43342 132068 522989 11646 2041 2881 48511 2695 28774 7622 17559 11433 8357 31497 108754 4737 953 1334 146365 8131 86817 22998 52977 34497 25216 95031 328131 14292 2875 4025 4723 262 2801 742 1709 1113 814' 3066 10588 461 93 130 38776 2154 23000 6093 14035 9139 6680 25176 86931 3786 762 1066 215756 11990 128012 0 78041 50803 37149 140072 0 21070 4228 5961 104557 9784 20988 62 478 185 9568 3735 1265 324 3349 31 192605 18024 3866*3 114 881 341 17626 6880 2331 597 6169 57 0 0 0 0 0 0 0 0 0 0 16024 0 0 0 0 0 0 0 0 0 0 0 82864 0 0 0 0 0 0 0 0 0 0 0 0 187837 1027678 67027 459313 73284 250980 146602 155924 ---------------------------------------------. 463229. 1152576 60431 120052 204295 858 56 384 61 210 122 130 387 963 50 100 171 30617 1997 13684 2183 7477 4368 4645 13801 34338 1800 3577 6086 52107 3399 23289 3716 12726 7433 7906 23487 58440 3064 6087 10359 73•• 5 33 5 18 10 11 33 82 4 9 15 228 15 102 16 56 33 35 103 256 13 27 45 1570 102 701: 112 383 224 238 707 1760 92 183 312 3597 235 160.7; 256 878 513 546 1621 4034 211' 420 715 6144 401 2746 438 1500 876 932 2769 6891 361 718. 1221 160 --------------------------------------------------- 10 72 11 39 23 --------------------------------------- 24 72 180 9 •19 32 95355 6219 42618 6800 23288 ; 13603 14468 42981 106943 5607 11139 18956 1123032 73246 501931 80084 274268 160204 170391 506210 1259519 66038 131191 223251 f ALLOCATED COST*OF SERVICE STUDY MANSFIELD MUNICIPAL ELECTRIC DEPARTMENT TEST YEAR - ADJUSTED 1982 TOTAL ALLOC. ITEM DESCRIPTION SYSTEM FACTOR -------- -------------------------- ------------ -- 11.0001 SALES 8710451 11.0002 ADJ. FOR RATE INC. 9/1/82 1795793 11.0004 SUBTOTAL: SALES 10506244 11.0005 OTHER REVENUES 0 11.9999 TOTAL REVENUES 10506244 D. RATE OF RETURN -PRIOR TO PAYMENT IN LIEU OF TAXES --------------------------------------------------- 12.0001 TOTAL REVENUES - 10506244 12.0002'LESS: TOTAL EXPENSES 8869636 12.0003 TOTAL NET INCOME 1636608 12.0004 TOTAL PLANT IN SERVICE 4569366 12.9999 RATE OF RETURN,% 35.82 E. RATE OF RETURN -AFTER PAYMENT IN LIEU OF TAXES -----=------------------------------.------------ 13.0001 TOTAL NET INCOME 1636608 13.0002 LESS: IN LIEU TAX PAYMENT 141000 13.0003 NET: AFTER TAX PAYMENT 1495608 13.0004 TOTAL PLANT IN SERVICE 4569366 13.9999 RATE OF RETURN,% 32.73 F. COST OF SERVICE REVENUE ADJUSTMENT,$ a. MIN. EXCL. FUEL ADJ.(1) -1495608 b. MIN. INCL. FUEL ADJ.(2) -1495608 c. MAX. EXCL. FUEL ADJ.(3) -1271059 d. MAX. INCL. FUEL ADJ.(4) -1271059 G. COST OF SERVICE RATE ADJUSTMENT,' ------------------------------------ a. -14.24 -14.24 -12.10 -12.10 MIN. EXCL. FUEL ADJ.(1) b. MIN. SNCL. FUEL ADJ.(2) c. MAX. EXCL. FUEL ADJ.(3) d. "'. INCL. FUEL ADJ. (4 ) w _--ELECTRIC-RATE CLASSIFICATION ----------------------------------------- RESIDENTIAL APART.' EL. HEAT RESID. MUNIC. COM.&IND OUTDOOR STREE' REG. OFF PEAK EL.HEAT APT.OWN. DEPT.OWN EL.HEAT COMM. LO.TENS. HI.TENS. EL.HEAT LTG. LTG. 1671486 75031 67.2907 114292 372163 151139 261455 959599 4294377 59271• 30058 48673 412588 14483 1.56057 23155 79696 22262 66432 185681 803180 11713 13353 7193 2084074 89514 828964 137447 451859 173401 327887 1145280 5097557 70984 43411 55866 0 0 0 0 0 0 0 0 0 0 0 0 2084074 89514 828964 137447 451859 173401 327887 1145280 5097557 70984 43411 55866 2084074 89514 828964 137447 451859 173401 327887 1145280 5097557 70984 43.411 55866 1808872 106104 778962 172680 447650 214005 286276 968920 3899883 80731 49038 56516 275202 -16590 50002 -35233 4209 -40604 41611 176360 1197674 -9747 -5627 -650 1628994 129999 506054 59911 188032 103042 196750 372074 973591 44103 150255 216562 16.89 -12.76 9.88 -58.81 2.24 -39.41 21.15 47.40 123.02 -22.10 -3.75 -.30 275202 -16590 50002 -35233 4209 -40604 41611 176360 1197674 -9747 -5627 -650 50267 4011 15616 1849 5802 3180 6071 11481. 30043 1361 . 4637 6683 224935 -20601 34386 -37082 -1593 -43784 35540 164879 1167631 -11108 -10264 -7333 1628994 129999 506054 59911 188032 103042 196750 372074 973591 44103 150255 216562 13.81 -15.85 6.80 -61.90 -.85 -42.49 18.06 44.31_`-119.93 -25.19 -6.83 -3.39 -224935 20601 -34386 37082 1593 43784 -35540 -164879 -1167631 11108 10264 7333 -224935 20601 -34386 37082 1593 43784 -35540 -164879 -1167631 11108 10264 7333 -144883 26990 -9518 40026 10834 48848 -25871 -146594_-1119787 13275 17647 17975 -144883 26990 -9518 40026- 10834 48848 -25871 -146594 -1119787 13275 17647 17975 -10.79 23.01 -4.15 26.98 .35 25.25 -10.84 -14.`40 -22.91 15.65 2.3-64 13.13 -10.79 23.01 -4.15 26.98 .35 25.25 -10.84 -14.40 -22.91 15.65 2.3'=64 13.13 -6.95 30.15 -1.15 29.12 2.40 28.17 -7.89 12.80 -21.97 18.70 :Al 0..65 32.18 i.95 30.15 -1.15 29.12 2.40 28.17` 89 -12.0' -21.97 18.70 40,.65 32.18 ALLOCATED COST OF SERVICE STUDY MANSFIELD MUNICIPAL ELECTRIC DEPARTMENT TEST YEAR - ADJUSTED 1982 TOTAL ALLOC.. ITEM DESCRIPTION SYSTEM FACTOR -------- -------------------------- ------------ 8.0001 ADMIN.& GENERAL EXP. 920 ADMIN. & GEN. SALARIES 140157 N 921 OFFICE SUPP. & EXPENSES, 9094 N 921-1 ADMIN. EXP. TRANSF. 13398 N 923 OUTSIDE SERVICES* 45964 N 924, PROPERTY INSURANCE 9126 H 926 EMPLOY.PENS.& BENEFITS 85913 N 931 RENTS 17200 N 932 MAINT OF GEN. PLANT 6926 N 933 TRANSPORTATION 11012 ------------ N 8.0002 SUBT.-A&G EXPENSES 328790 =0 930 MISC. GENERAL EXPENSES 23825 0 8.9999 TOTAL- A&G EXPENSES 352615 - 9.0001 OTHER EXPENSES 13.01 -------------- DEBT SERVICE 0 H 13.02 DEPRECIATION 135559 H 13.03 OTHER 0 H 9.9999 TOTAL -OTHER EXPENSES 135559 - 10.9999 TOTAL - ELECTRIC EXPENSES 8870367 EL.HEAT Exhibit A Pg. 3 of 4 ELECTRIC RATE CLASSIFICATION -------------------------- RESIDENTIAL APART.*EL. HEAT RESID. MUNIC. COM.&IND OUTDOOR STREE`. REG. OFF PEAK EL.HEAT APT.OWN. DEPT.OWN EL.HEAT COMM. LO.TENS. HI.TENS. EL.HEAT LTG. LTG. 48148 3872 14685 2087 5195 2850 5675 11105 38267 1204 3784 3291 3124 251 953 135 337 185 368 27 2483 78 246 214 4603 370 1404 199 497 272 542 1062 3658 115 362 315 15790 1270" 4816 684 1704 935 1861 3642 12550 395 1241 1079 3253 260 1011 120 376 206 393 743 1944 88 300 433 29514 2373 9002 1279 3185 1747 3478 6807 23457 738 2319 2017 2473 199 754 107 267 146 292 570 1966 62 194 169 2379 191 726 103 257 141 280 549 1891 59 187 163 3783 304• 1154 164 408 224 446 873 3007 95 297•- 259 113067 9090 34503 4879 12225 6706 13336 25377 89223 2833 ------- -------- 8930 7939 8193 659 2500 354 886 486 .966 1839 6465 205 647 575 121261 9749 37004 5233 13111 .7192 14302 27216- ------- 95688 -------- 3038 --------- 9577 8514 0 0 0 0 0 0 0 0 0 0 0 48327 3857 15013 1777 5578 3057 5837 11038 28883 1308 .0 4458 6425 0 0 . 0i 0 0 0 0 0 0 0 0 0 48327 3857 15013 1777 5578 3057 5837 11038 -------- -------- 28883 -------- 1308 ----------- 4458 6425 1808872 106104 778962 172680 447650 214005 286276 968920 3899883 80731 49038 56516 ALLOCATED COST OF SERVICE STUDY MANSFIELD MUNICIPAL ELECTRIC DEPARTMENT TEST YEAR - ADJUSTED 1982 ELECTRIC RATE CLASSIFICATION EXlllblt A P . 2 Of 4 --------------------------------------------------------------------------------------------g---------- RESIDENTIAL APART. EL.'HEAT 2/71,F3 TOTAL ALLOC. ITEM -------- 'DESCRIPTION -------------------------- ------------ SYSTEM FACTOR ------ B. OPERATIONS AND MAINT. EXPENSES --------------------------------- COM.&IND OUTDOOR 4.0001 POWER SUPPLY EXPENSES OFF PEAK EL.HEAT 555 --------------------- PURCHASED POWER EL.HEAT COMM. LO.TENS. DEMAND RELATED 4241637 B LTG. ENERGY RELATED 3620672 I 555-2 FUEL EXPENSE ADJUSTMENT ------------ 0 I 4.0002 SUBT. PURCHASED POWER 7862309 =J 557 OTHER EXPENSES ------------ 0 J 4.9999 TOTAL POWER SUPPLY EXPENSE 7862309 91965_ 5.0001 DISTRIBUTION EXPENSES 30776 13759 580 ---------------------- OPER. SUPV. & ENG. 22146 C 581 LOAD DISPATCHING 22663 B 582 STATION EXPENSES 79124 B 583 OVERHEAD LINE EXPENSES 23023 A 585 STR. LT. EXPENSES 2189 DIRECT SL 586 METER EXPENSES 20557 E 587 CUSTOMER INSTALLATION EXPENSE 8648 DIRECT OL 589 RENTS 10 C 590 MAINT. SUPV.& ENGIN. 23079 C 591 MAINT. OF STRUCT. 687 C 592 MAINT. OF STN. EQUIP.- 0 B 593 MAINT. OF O/H LINES 140532 A 594 MAINT. OF U/G LINES 121 A 595 MAINT. OF LINE TRANSFORMERS 77 G 596 MAINT. OF STR.LTS. 7904 DIRECT SL 5.0002 SUBT. DISTR. EXPENSES 350760 =L 588 MISC. DISTR. EXPENSES 580 L 598 MAINT. OF MISC. DIST. PLANT 25018 L 5.9999 - ---_-- TOTAL-DISTR. EXPENSES 376358 - 6.0001 CUSTOMER ACC.EXPENSES 2010 2856 902 --------------------- METER READING EXPENSE 40390 E 903 CUST RECORDS & COLL. 54537 M 904 UNCOLLECTIBLE EXP. 48.578 M 6.9999 TOTAL-CUST. ACC.EXPENSES 143505 - 7.9999 TO,'T_- O&M EXCLUDING 519863 =N 0 PU kSED POWER -0 0 ELECTRIC RATE CLASSIFICATION EXlllblt A P . 2 Of 4 --------------------------------------------------------------------------------------------g---------- RESIDENTIAL APART. EL.'HEAT 2/71,F3 RESID. MUNIC. COM.&IND OUTDOOR STREET REG. OFF PEAK EL.HEAT APT.OWN. DEPT.OWN EL.HEAT COMM. LO.TENS. HI.TENS. EL.HEAT LTG. LTG. 831785 .41568 379202 104344 251105 107738 153123 466580 1847657 41144 7211 10180 628911 36569' 293274 53586 158585 85448 91965_ 422894 1785715 30776 13759 19190 0 0 0 0 0 0 0 0 0 0 0 0 1460696 78137 672477 157930 409690 193185 245088 889475 -------------------------------------- 3633373 71920 20969 29369 0 0 0 0 0 0 0 0- 0 0 0 0 1460696 78137 672477 157930 409690 193185 245088 ------------------------------------------ 889475 3633373 71920 20969 29369 3946 219 2341 620 1428 930 680 2562 8847 385 78 109 4444 222 2026 558 1342 576 818 2493 9872 220 39 54 15516 775 7074 1946 4684 2010 2856 8704 34466 768 135 190 9852 843 2781 327 780 497 1068 1612 4694 223 288 58 0 0 0 0 0 -0 0 0 0 0 0 2189 13927 1303 279.6 8 64 25 1275' 497 169 43 446 4 0 0 0 0 0 0 0 0 0 0 8648 0 2 0 1 0 1 0 0 1 4 0 0 0 4113 228 2439 646 1489 969 709 2670 9220 402 81 113 122 7 73 19 44 29 21 79 274 12 2 3 0 0 0 0 0 0 0 0 0 0 0 0 .60134 5143 16976 1996 4764 3035 6521 9837 - 28654 1363 1757 351 52 4 15 2 4 3 6 8 25 1 2 0 38 3 12 0 4 3 4 9 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 7904 112146 8749 36534 6122 14605 8077 13958 28473 -------------------------------------- - 96226 3418 11475 10976 185 14 60 10 24 13 23 47 159 6 19 18 7999 ---------624----^2606-_----437---- 1042------576------996 _ 2031 - ----------------------------------------- 6863 244 818 783 120331 9388 39200; 6569 15670 8667 14977 30551 -103249 3668 12312 11777 27364 2561 5493 16 125 48 2504 577 331 85 876 8 16339 1276 5170 611 1838 982 1887- 5110 20288 376 447. 224 --14554_--- 1137 4605 544 1637 874 1681' 4552 18071 335 398 199 58257 ".4974. 15268 1171 3600 1905 6072 ---------------------------- 10639 38690 796 1722' ----431--- 1� 88 14361 54468 7740 19271 10571 �8' 41191 141939 4464 14034 12208 ALLOCATED COST OF SERVICE STUDY MANSFIELD MUNICIPAL ELECTRIC DEPARTMENT TEST YEAR - ADJUSTED 1982 TOTAL ALLOC. ITEM DESCRIPTION SYSTEM FACTOR •--------------------------------------------- ------ A. COST OF PLANT ----------------- 1.0001 DISTRIBUTION PLANT ------------------ 360 LAND & LAND RIGHTS 50723 B 361 STRUCTURES & IMPROVEMENTS 173947 C 362 STATION EQUIPMENT 1200617 B 364 POLES, TOWERS & FIXTURES 272226 A 365 O/H COND. & DEVICES 821353 A 366 U/G CONbUITS 26502 A 367 U/G COND. & DEVICES 217600 A 368 LINE TRANSFORMERS 693082 G 369 SERVICES 154327 E 370 METERS 284288 E 371 INST. ON CUST'S PREMISES 16024 DIRECT OL 372 LEASED PROP. ON CUST'S PREM. 82864 DIRECT OL 373 STR. LTS.& SIG. SYS. 187837 DIRECT SL 1.9999 ------------ TOTAL DISTRIBUTION PLANT 4181390 =F 2.0001 GENERAL PLANT ------------- RESID. 390 STRUCTURES AND IMPROVEMENTS 3493 F 391 OFFICE FURN.& EQUIP. 124572 F 392 TRANSPORTATION EQUIP. 212012 F 393 STORES EQUIPMENT 299 F 394 TOOLS, SHOP & GAR. EQUIP• 929 F 395 LABORATORY EQUIPMENT 6386 F 396 POWER OP. EQUIP. 14634 F 397 COMMUN. EQUIP 24998 F 398 MISCELLANEOUS EQUIP. 653 F 2.999§ TOTAL GENERAL PLANT - 387976 20126 3.9999 TOTAL PLANT IN SERVICE 456,9366 =H ------------------------------------------ 138315 11038 42968 5087 15965 1628994 129999 506054 59911 --------------- 8749 16706 188032 103042 196750- &..:. ------------------------------------ 82666 3745 12758 18388 973591 44103 150255 216562 Exhibit A Pg. 1 Of 4 Re- �rfS'e 917%3 ------------------------------------------------------------------------------------------------------------- ELECTRIC RATE CLASSIFICATION RESIDENTIAL APART. EL. HEAT RESID. MUNIC. COM.&IND OUTDOOR STREET REG. OFF PEAK EL.HEAT APT.OWN. DEPT.OWN EL.HEAT COMM. LO.TENS. HI.TENS. EL.HEAT LTG. LTG. 9947 497 4535 1248 3003 1288 1831 5580 22095 492 86 122 30997 - 1722• 18386 4871 11220 7306 5340 20126 69492 3027 609 852 235441 11766 107335 29535 71077 30496 43342 132068 522989 11646 2041 2881 116486 9963 32885 3866 9228 5880 12631 19056 55507 2641 3403 681 351457 30062 99219 11663 27844 17741 38111 57495 167474 7967 10267 2053 11340 970 3201 376 898 572 1230 1855 5404 257 331 66 93111 7964' 26286 3090 7377 4700 10097 15232 44369 2111 2720 544 344739 28208 111586 0 40060 25783 40268 78457 0 11297 9634 3050 104557 9784 20988 62 478 185 9568 3735 1265 324 3349 31 192605 18024 38663 114 881 341 17626 6880 2331 597 6169 57 0 0 0 0 0 0 0 0 0 0 16024 0 0 0 0 0 0 0 0 0 0 0 82864 0 ------------------------0-----------------0 ------------- 0 0 0 0 187837 1490679 118961 463086 54824 172066 94293 180044 340482 890925 40359 137497 198174 1245 99 387 46 144 79 150 284 744 34 115 166 44410 3544 13796 1633 5126 2809 5364 10144 26542 1202 4096 5904 75583 6032 23480 2780 8724 4781 9129 17264 45173 2046 6972 10048 107'• 9 33 4 12 7 13 24 = 64 3 10 _ 14 331 26 103. 12 38 21 40 76 198 9 31 44 2277 182 707 84 263 144 275 520 1361 62 210 303 5217 416 1621 192 602 330 630 1192 3118 141 481 694 8912 711 2769 328 1029 564 1076 2036 5326 241 822 1185 233 19 72 9 27 15 28 53 139 6 21' 31 ------------------------------------------ 138315 11038 42968 5087 15965 1628994 129999 506054 59911 --------------- 8749 16706 188032 103042 196750- &..:. ------------------------------------ 82666 3745 12758 18388 973591 44103 150255 216562 ALLOCATED-COST"OF SERVICE STUDY MANSFIELD MUNICIPAL ELECTRIC DEPARTMENT TEST YEAR - ADJUSTED 1982 .TOTAL ALLOC. ITEM DESCRIPTION SYSTEM FACTOR -------- -------------------------- ------------ ------ C. REVENUES 11.0001 SALES 8710451 11.0002 ADJ. FOR RATE INC. 9/1/82 1795793 11.0004 SUBTOTAL: SALES 10506244 11.0005 OTHER REVENUES 0 11.9999 TOTAL REVENUES 10506244 D. RATE OF RETURN -PRIOR TO PAYMENT IN LIEU OF TAXES --------------------------------------------------- 12.0001 TOTAL REVENUES 10506244 12.0002 LESS: TOTAL EXPENSES 8869501 12.0003 TOTAL NET INCOME 1636743 12.0004 TOTAL PLANT IN SERVICE 4569365 12.9999 RATE OF RETURN,% 35.82 E. RATE OF RETURN -AFTER PAYMENT IN LIEU OF TAXES 13.0001 TOTAL NET INCOME 1636743 13.0002 LESS: IN LIEU TAX PAYMENT 141000 H 13.0003 NET: AFTER TAX PAYMENT 1495743 13.0004 TOTAL PLANT IN SERVICE 4569365 13.9999 RATE OF RETURN,% 32.73 F. COST OF SERVICE REVENUE ADJUSTMENT,$ .a. MIN. EXCL. FUEL ADJ.(1) -1495743 b. MIN. INCL. FUEL ADJ.(2) -1495743 c. MAX. EXCL. FUEL ADJ.(3) -1271194 d. MAX. INCL. FUEL ADJ.(4) -1271194 G. COST OF SERVICE RATE ADJUSTMENT,% a. MIN. EXCL. FUEL ADJ.(1) -14.24 b. I` INCL. FUEL ADJ.(2) -14.24 c. r` EXCL. FUEL ADJ.(3)' -12.10• d. MAX. INCL. FUEL ADJ.(4) -12.10 CLASSIFICATION -------------------------- --------------ELECTRIC-RATE ----------------------------------- Exhibit IV`I -- 0 y �errSe C-/ RESIDENTIAL APART. EL. HEAT OFF PEAK RESID.- EL.HEAT APT.OWN_ DEPT.OWN MUNIC. EL.HEAT COMM. LO.TENS. HI.TENS. COM.&TND EL.HEAT OUTDOOR STREE' ---REG. LTG. LTG. 1671486 75031 672907 114292 372163 151139 261455 959599 4294377 59271 30058 48673 412588 14483 156057 23155 79696 22262 66432 185681 803180 11713 13353 7193 2084074 89514 828964 137447 451859 173401 327887 1145280 5097557 70984 43411 55866 0 0 0 0 0 0 0 0 0 0 0 0 2084074 89514 828964 137447 451859 173401 327887 1145280 5097557 70984 43411 55866 2084074 89514 828964 137447 451859 173401 327887 1145280 5097557 70984 43411 55866 1719981 96514 774433 177344 459319 221774 280861 986382: 3965983 83674 45808 57429 364093 -7000 54531 -39897 -7460 -48373 47026 158898- -------- 1131574 -------- -12690 ------- -2397 .__ -156-- 1123032 73246 501931 80084 274268 160204 170391 506210 1259519 66038 131191 223251 32.42 -9.5.6. 10.86 -49.82 -2.72 -30.19 27.60 31.39 89.84 -19.22 -1.83 -.70 364093 -7000 54531 -39897 -7460 -48373 47026 158898 1131574 -12690 -2397. -1563 34654 2260 15488 2471 8463 4944 5258 15620 38866 2038 4048 6889 329439 -9260 39042 -42368 -15923 -53316 • 41768 -143278 - -------- 1092709 -------- -14728 ---------- -6445 -8452 1123032 73246 501931 80084 274268 160204 170391 506210 1259519 66038 131191 223251 29.33 -12.64 7.78 -52.90 -5.81 -33.28 24.51 28.30 86.76 -22.30 -4.91 -3.79 -329439 9260 -39042 42368 15923 53316 -41768 -143278 -1092709 14728 6445 8452 -329439 9260 -3904 42368 15923 53316 -41768 -143278 -1092709 14728 6445 8452 -274251 12860 -14376 46303 29401 61189 -33395 -118402 -1030813 17973 12892 19423 -274251 12860 -14376 46303 29401 61189 -33395-118402 -1030813 17973 12892 19423 -15.81 10.35 -4.71 30.82 3.52 30.75 -12.74 -12.51 -21.44 20.75 14.85• 15.13 .81 10.35 -4.71 30.82 3.52 30.75 74 -12� -21.44 20.75 14.85 15.13 16 14.37 -1.73 33.69 6.51 35.29 .18 -10 -20.22 25.32 29.70 34.77 -13.16 14.37 -1.73 33.69 6.51 35.29 -10.18 -10.'34 -20.22 25.32 29.70• - 34.77 ` Exhibit IV -1 ALLOCATED COST"OF SERVICE'STUDY MANSFIELD MUNICIPAL ELECTRIC DEPARTMENT ELECTRIC RATE CLASSIFICATION Flg. 3 of .4 TEST YEAR — ADJUSTED 1982 — ------------------------------------------------- RESIDENTIAL APART. EL. HEAT .TOTAL ALLOC. RESID. MUNIC. COM.&TND OUTDOOR STREs ITEM DESCRIPTION SYSTEM FACTOR REG. OFF PEAK EL.HEAT APT.OWN. DEPT.OWN EL.HEAT COMM. LO.TENS. HI.TENS. EL.HEAT LTG. LTG. 8.0001 ADMIN.& GENERAL EXP. " 920 ------------------- ADMIN. & GEN. SALARIES 140157 N 36321 2607 13970 2740 6645 3817 4931 13271 47529 1568 3357 3405 921 OFFICE SUPP. & EXPENSES 9094 N 2357 169 906 178 431 248 320 41 3084 102 218 221 921-1 ADMIN. EXP. TRANSF. 13398 N 3472 249 1335 262 635 365 471 1269 4543 150 321 325 923 OUTSIDE SERVICES 45964 N 11911 855 4582 899 2179 1252 1617 4352 15587 514 1101 111- 924 PROPERTY INSURANCE 9126 H 2243 146 1002 160 548 320 340 1011 2516 132 262 4, 926 EMPLOY.PENS.& BENEFITS 85913 N 22264 1598 8564 1680 4074 2340 3023 8135 29134 961 2058 2D�', 931 RENTS 7200 N 1866 134 718 141 341 196 253 682 2442 81 172 17' 932 MAINT OF GEN. PLANT 6926 N 1795 129 690 135 328 189 244 656 2349 78 166 16E 933 TRANSPORTATION 11012 N 2854 205 1098 215 522 300 387 1043 3734 123 264 266 8.0002 SUBT.—A&G EXPENSES 328790 =0 85082 6093 32866 6410 15705 9025 11587 30458 110916 3709 7919 8212 930 MISC. GENERAL EXPENSES 23825 0 6165 441 2382 464 1138 654 840 2207 8037 269 574 59-> 8.99-99 TOTAL— A&G EXPENSES 352615 — 91248 6534 35247 6874 16842 9679 12427 32666 118954 3978 8493 8801 9.0001 OTHER EXPENSES 13.01 -------------- DEBT SERVICE 0 H 0 0 0 0 0 0 0 0 0 0 0 0 13.02 DEPRECIATION 135559 H 33317 2173 14891 2376 8137 4753 5055 15018 37366 1959 3892 6623 13.03 OTHER 0 H 0 0 0 0 0 0 0 0 0 0 0 0 9.9999 TOTAL—OTHER EXPENSES 135559 — 33317 2173 14891. 2376 8137 4753 5055', 15018 37366 1959 3892 6623 10.9999 TOTAL — ELECTRIC EXPENSES 8870367 1719981 96514 774433 177344 459319 221774 280861 986382 3965983 83674 45808 57429 ALLOCATED COST'OF SERVICE STUDY MANSFIELD MUNICIPAL ELECTRIC DEPARTMENT TEST YEAR - ADJUSTED 1982 TOTAL ALLOC. -_ITEM----------DESCRIPTION------- SYSTEM FACTOR B. OPERATIONS AND MAINT. EXPENSES --------------------------------- 4.0001 POWER SUPPLY EXPENSES 40390 E 555 --------------------- PURCHASED POWER 54537 M 904 DEMAND RELATED 4241637 B 6.9999 ENERGY RELATED 3620672 I 555-2 FUEL EXPENSE ADJUSTMENT 0 I 4.0002 ------------ SUBT. PURCHASED POWER 7862309 =J 557 OTHER EXPENSES ------------ 0 J 4.9999 TOTAL POWER SUPPLY EXPENSE 7862309 of 4 -----------.. 5.0001 DISTRIBUTION EXPENSES 580 ---------------------- OPER. SUPV. & ENG: 22146 C 581 LOAD DISPATCHING 22663 B 582 STATION EXPENSES 79124 B 583 OVERHEAD LINE EXPENSES 23023 C 585 STR. LT. EXPENSES 2189 DIRECT SL 586 METER EXPENSES 20557 E 587 CUSTOMER INSTALLATION EXPENSE 8648 DIRECT OL 589 RENTS 10 C 590 MAINT. SUPV.& ENGIN. 23079 C 591 MAINT. OF STRUCT. 687 •C 592 MAINT. OF STN. EQUIP. 0 B 593 MAINT. OF O/H LINES 140532 C 594 MAINT. OF U/G LINES 121 C 595 MAINT. OF LINE TRANSFORMERS 77 D 596'MAINT. OF STR.LTS. 7904 DIRECT SL 5.0002 SUBT. DISTR. EXPENSES 350760 =L 588 MISC. DISTR. EXPENSES 580 L 598 MAINT. OF MISC. DI"ST. PLANT 25018 L 5.9999 TQTAL-DISTR. EXPENSES 376358 - 6.0001 CUSTOMER ACC.EXPENSES 902 METER READING EXPENSE 40390 E 903 CUST RECORDS & COLL. 54537 M 904 UNCOLLECTIBLE EXP. 4.8578 M 6.9999 TOTAL-CUST. ACC.EXPENSES 143505 - 7.9999 T�'O&M EXCLUDING 519863 =N • Pb,,-HASED POWER Exhibit IV-1 ELECTRIC RATE CLASSIFICATION ---------------------------------------------------------------------- ------- Pg._2 of 4 -----------.. RESIDENTIAL APART. EL. HEAT OFF PEAK RESID. EL.HEAT APT.OWN_ DEPT.OWN MUNIC. EL.HEAT COMM. LO.TENS. HI.TENS. COM.{IND EL.HEAT OUTDOOR STREE'l ---REG. LTG. LTG. 831785 41568 379202 104344 251105 107738 153123 466580 1847657 41144 7211 10180 628911 36569 293274 53586 158585 85448 91965 422894 1785715 30776 13759 19190 0 0 0 0 0 0 ------------------------------ 0 0 0 0 0 0 1460696 78137 672477 157930 409690 193185 245088 889475 3633373 71920 20969 29369 0 0 0 0 -------------------------------------------------------- 0 0 0• 0 0 0 0 0 1460696 78137 672477 157930 409690 193185 245088 889475 3633373 71920 20969 29361-3 3946 219 2341 620 1428 930 680 2562 8847 385 78 109 4444 222 2026 558 1342 576 818 2493 9872 220 39 54 15516 775• 7074 1946 4684 2010 2856 8704 34466 768 135 190 4103 228 2434 645 1485 967 707 2664 9198 401 81 113 0 13927 0 1303 0 2796 0 8 0 64 0 25 0 1275 0 497 0 169 0 43 0 446 2189 0 2 0 0• 0 1 0 0 0 0 0 0 0 8648 4 0 4113 228 2439 0 646 1 1489 0 969 0 709 1 2670 4 9220 0 402 0 81 0 113 122 7 73 19 44 29 21 79 274 12 2 3 0 0 0 0 0 0 0 0 0 0 0 0 25043 1391 14854 3935 9064 5902 4314 16260 56143 2445 492 689 22 1 13 3 8 5 4 14 48 2 0 1 24 1 14 0" 9 6 4 16 ` 0 2 0 1 0 0 0 0 0 0 -------------------------------------------- 0 0 0, 0 0 7904 71262 4377 34064 8381 19617 11419 11388 35960 128241 4680 10001 11369 118 7 56 14 32 19 19 59 212 8 17 1-9 ---5083--_---312- 2430': 598 1399 ----------------------------------------- 814 812 2565 9147 334 713 811 76463 4697 36550 8993 21049 12252 12219 38584 --=------------------------- 137600 5021 10731 12199 27364 2561 5493 16 125 48 2504 977 331 85 876 8 16339 1276 5170 611 1838 982 1887 5110 20288 376 447 224 14554 1137 4605 544 1637 874 ------------------------------- 1681 4552 18071 335 398 199 58257 4974 15268 1171 3600 1905 6072 10639 38690 - 796 1722e. 431 120 9670 51819 10164 - 24649 14157 ,91 492 1762905818 12453- 12630