| CenterPoint Energy | ||||||||||||||||||||||||
| POLE ATTACHMENT RATES - 2007 | Computed on October 10, 2006 | |||||||||||||||||||||||
| Financial Data as of 12-31-05 | ||||||||||||||||||||||||
| CABLE RATE -- 224(d) | ||||||||||||||||||||||||
| Maximum Rate per Pole | = | Space Occupied | X | Net Pole Investment x 0.85 | X | Carrying Charge Rate | Total number poles (from CNP GIS) | 842,424 | ||||||||||||||||
| Usable Space | Total Number of Poles | Space Occupied | 1 | |||||||||||||||||||||
| Usable Space | 13.5 | |||||||||||||||||||||||
| = | 1 | X | (Gross Pole Investment - Pole Depreciation - Deferred Pole Taxes) x .85 | X | Carrying Charge Rate | Unusable space | 24 | |||||||||||||||||
| 13.5 | Total Number of Poles | Avg. No. of attaching entities (from CNP GIS) | 2.64 | |||||||||||||||||||||
| Rate of Return (from TxPUC) | 8.65% | |||||||||||||||||||||||
| = | 1 | X | 212,361,676 | X | 0.85 | X | 72.435% | |||||||||||||||||
| 13.5 | 842,424 | FCA 101 - Total Electric Plant (P 200, L 13) | ######## | Total Plant includes CWIP & PHFU | ||||||||||||||||||||
| FCA 105 - Plant Held For Future Use (P 200, L 10) | 9,304,814 | |||||||||||||||||||||||
| = | 0.07407407407 | X | 214.27 | X | 72.435% | FCA 107 - CWIP (P 200, L 11) | ######## | |||||||||||||||||
| FCA 101-105-107 | ######## | Sum | ||||||||||||||||||||||
| = | $11.50 | FCA 108 - Accumulated Plant Depreciation, p 219 | ######## | |||||||||||||||||||||
| TELECOMMUNICATION RATE -- 224(e) | ||||||||||||||||||||||||
| Maximum Rate per Pole | = | ( | Space Occupied | + | 2 | X | Unusable Space | ) | X | Net Pole Investment x 0.85 | X | Carrying Charge Rate | FCA 190 - Accum Deferred Income Taxes (P 234) | ######## | Asset (debit) | |||||||||
| 3 | No. of attaching entities | FCA 281 - Accum Deferred Inc Taxes-Accel. Amort. (P 213) | 0 | Liability (credit) | ||||||||||||||||||||
| Pole Height | Number of Poles | FCA 282 - Accum Deferred Inc Taxes-Other Property (P 213) | ######## | Liability (credit) | ||||||||||||||||||||
| FCA 283 - Accum Deferred Inc Taxes-Other (P 213) | ######## | Liability (credit) | ||||||||||||||||||||||
| = | ( | 1 | + | 2 | X | 24 | ) | X | $212,361,675.80 | X | 0.85 | X | 72.435% | FCA190+(FCA 281-283) | ######## | Sum | ||||||||
| 3 | 2.64 | FCA 364 - Gross Pole Investment (P207, L 64) | ######## | |||||||||||||||||||||
| 37.5 | 842,424 | FCA 364 Depreciation Reserve (P 450.1, notes to P 219) | ######## | |||||||||||||||||||||
| FCA 365 - OH conductors & devices (P 207, L 65) | ######## | |||||||||||||||||||||||
| = | 0.188 | X | 214.271 | X | 72.435% | FCA 365 Depreciation Reserve (P 450.1, notes to P 219) | ######## | |||||||||||||||||
| FCA 369 - Services (P 207, L 69) | ######## | |||||||||||||||||||||||
| = | $29.22 | FCA 369 Depreciation Reserve (P 450.1, notes to P 219) | ######## | |||||||||||||||||||||
| FCA 364+365+369 | ######## | Sum | ||||||||||||||||||||||
| Depr FCA 364+365+369 | ######## | Sum | ||||||||||||||||||||||
| Net Pole Investment | = | Gross Pole Investment - Pole Depreciation - Defferred Pole Taxes | FCA 408.1 - Taxes (other than income); (P 114) | ######## | ||||||||||||||||||||
| FCA 409.1 - Income Tax - Federal (P 114) | 9,794,038 | |||||||||||||||||||||||
| = | FCA 364 | - | FCA 364 Depreciation Reserve | - | Accumulated deferred Income Taxes | X | Gross Pole Investment | FCA 409.1 - Income Tax - Other (P 114) | 0 | |||||||||||||||
| Gross Plant Investment (Electric) | FCA 410.1 - Provision for deferred income taxes (P 114) | ######## | ||||||||||||||||||||||
| FCA 411.1 - Provision for deferred income taxes | ######## | |||||||||||||||||||||||
| = | 513,912,541 | - | 189,602,419 | - | [FCA 190 + (FCA 281 through 283)] | X | FCA 364 | FCA 411.4 - Investment tax credit adj. (P 114) | ######## | |||||||||||||||
| FCA 101 - FCA 107 - FCA 105 | FCA 408.1+409.1+410.1+411.4-411.1 | ######## | Sum | |||||||||||||||||||||
| = | 513,912,541 | - | 189,602,419 | - | 1,399,005,826 | X | 513,912,541 | FCA 593, Pole maintenance (P 593, L 1119) | ######## | |||||||||||||||
| 6,422,667,972 | ||||||||||||||||||||||||
| FCA 920 through 931 & 935 - A&G expenses (P 323, L 168) | ######## | |||||||||||||||||||||||
| = | 513,912,541 | - | 189,602,419 | - | 1,399,005,826 | X | 0.08002 | |||||||||||||||||
| = | 212,361,676 | |||||||||||||||||||||||
| Carrying Charge | ||||||||||||||||||||||||
| Administrative Element | = | Total General and Administrative | ||||||||||||||||||||||
| Gross Plant Investment (Electric) | - | Accumulated Depreciation (Account 108 - Electric) | - | Accumulated Deferred Taxes (Electric Plant) | ||||||||||||||||||||
| = | FCA 920 through FCA 931, and FCA 935 | |||||||||||||||||||||||
| (FCA 101 - FCA 107 - FCA 105) | - | FCA 108 | - | [FCA 190 + (FCA 281 through 283)] | ||||||||||||||||||||
| = | 160,418,196 | |||||||||||||||||||||||
| 6,422,667,972 | - | 2,546,852,479 | - | 1,399,005,826 | ||||||||||||||||||||
| = | 160,418,196 | |||||||||||||||||||||||
| 2,476,809,667 | ||||||||||||||||||||||||
| = | 6.477% | |||||||||||||||||||||||
| Maintenance Element | = | Account 593 | ||||||||||||||||||||||
| Investment in Accounts 364, 365, & 369 | - | Depreciation Related to Accounts 364, 365, & 369 | - | Accumulated Deferred Income Taxes related to Accounts 364, 365, & 369 | ||||||||||||||||||||
| = | 36,742,441 | |||||||||||||||||||||||
| 1,306,547,427 | - | 909,947,221 | - | [FCA 190 + (FCA 281 through 283)] | X | FCA 364 + FCA 365 + FCA 369 | ||||||||||||||||||
| FCA 101 - FCA 107 - FCA 105 | ||||||||||||||||||||||||
| = | 36,742,441 | |||||||||||||||||||||||
| 1,306,547,427 | - | 909,947,221 | - | 1,399,005,826 | X | 1,306,547,427 | ||||||||||||||||||
| 6,422,667,972 | ||||||||||||||||||||||||
| = | 36,742,441 | |||||||||||||||||||||||
| 1,306,547,427 | - | 909,947,221 | - | 284,596,288 | ||||||||||||||||||||
| = | 32.805% | |||||||||||||||||||||||
| Depreciation Element | = | Gross Pole Investment | X | Depreciation Rate for Gross Pole Investment | ||||||||||||||||||||
| Net Pole Investment | ||||||||||||||||||||||||
| = | FCA 364 | X | Depreciation Rate for Gross Pole Investment | |||||||||||||||||||||
| Net Pole Investment | ||||||||||||||||||||||||
| = | 513,912,541 | X | 4.32% | |||||||||||||||||||||
| 212,361,676 | ||||||||||||||||||||||||
| = | 10.454% | |||||||||||||||||||||||
| Taxes Element | = | Accounts 408.1 + 409.1 + 410.1 + 411.4 - 411.1 | ||||||||||||||||||||||
| Gross Plant Invest- ment (Total Plant) | - | Accumulated Depreciation (Account 108) | - | Accumulated Deffered Taxes (Plant)(Account 190, 281 - 283) | ||||||||||||||||||||
| = | 347,971,004 | |||||||||||||||||||||||
| 6,422,667,972 | - | 2,546,852,479 | - | 1,399,005,826 | ||||||||||||||||||||
| = | 347,971,004 | |||||||||||||||||||||||
| 2,476,809,667 | ||||||||||||||||||||||||
| = | 14.049% | |||||||||||||||||||||||
| Return Element | = | 8.65% | ||||||||||||||||||||||
| Carrying Charge | = | Administrative + Maintenance + Depreciation + Taxes + Rate of Return | ||||||||||||||||||||||
| = | 72.435% | |||||||||||||||||||||||