peco exhibit jd-11 · 2018. 8. 14. · peco exhibit jd‐12 utility primary demand primary customer...

PECO Exhibit JD-11

PENNSYLVANIA PUBLIC UTILITY COMMISSION V.

PECO ENERGY COMPANY DOCKET NO. R-2018-3000164

RESPONSE OF THE OFFICE OF CONSUMER ADVOCATE TO PECO ENERGY COMPANY’S

INTERROGATORIES – SET I DOCKET NO. R-2018-3000164

PECO-OCA-II-19. Refer to OCA Statement No. 3, page 12. Please provide a list of utility companies who use the “basic customer method” described by NARUC and whether the utility opted to use this method or was ordered by their Commission.

Answer: The referenced statement is a quotation from “Charges for Distribution Service: Issues in Rate Design,” prepared by the Regulatory Assistance Project for NARUC. The Report states that the basic customer method is used by more than 30 states. Mr. Johnson has not performed independent research to identify the states or utilities which use the method. Mr. Johnson has extensive experience with Texas rate regulation, and is aware that all eight investor owned electric utilities in the state currently use this method for classifying distribution costs. Twenty years ago, Central Power & Light Co., West Texas Utilities Co., and Southwestern Electric Power Co. (all of which are now AEP operating companies) utilized the classification method described in this report, and the remaining Texas electric utilities used a variety of minimum system methods. With the initiation of retail competition and unbundled electric utilities in 2001, the Texas PUC entered a generic customer classification and rate design order for transmission-distribution utilities. Although the order did not use the term “basic customer method,” it adopted a classification consistent with that approach. The only utility which did not adopt that method, Center Point Energy, was ordered to change its distribution classification to a basic customer method in 2010.

Prepared By: Clarence Johnson

PECO Exhibit JD-11Page 1 of 1

PECO Exhibit JD-12

PECO Exhibit JD‐12

Utility Primary Demand Primary Customer Secondary Demand Secondary Customer Reference: Docket #

Duquesne 100.0% 0.0% 33.6% 66.4% R‐2018‐3000124

West Penn Power 99.9% 0.1% 44.3% 55.7% R‐2016‐2537359

Met‐Ed 99.9% 0.1% 38.5% 61.6% R‐2016‐2537349

Penn Power 99.9% 0.1% 35.9% 64.1% R‐2016‐2537355

Penn Elec 99.9% 0.1% 40.0% 60.1% R‐2016‐2537352

PPL 34.5% 65.5% 41.6% 58.4% R‐2015‐2469275

Note: Percentage (%) based off of average of FERC accounts 364‐367 allocation factors

Primary & Secondary Allocation of Distribution Plant: FERC Accounts 364‐367

PECO Exhibit JD-13

Pennsylvania Public Utility Commission

v.

PECO Energy Company – Electric Division

Docket No. R-2018-3000164

Response of PECO Energy Company

To Interrogatories of the

Office of Consumer Advocate

OCA Set I

Response Date: 05/03/2018

OCA-I-3

Please provide the components of the proposed residential customer charge by FERC account.

RESPONSE:

Attachment OCA-I-3(a) provides the details of the cost included in the customer related revenue

requirement. Note that while some of the costs of the proposed residential customer revenue

requirement have specific FERC accounts, such as rate base and maintenance related accounts,

some of the calculations to develop the residential revenue requirement do not have specific

FERC accounts, such as working capital calculations. Attachment OCA-I-3(a) reflects the fully

allocated customer related revenue requirement for residentials, that is $15.47 for rate class R

and $15.92 for rate class RH (Attachment OCA-I-3(a), line 192). The costs in the attachment

represent the residential portion of the Services, Meters, Customer Accounts, and Customer

Service functions in PECO Exhibit JD-3. The proposed residential customer charge of $12.50

(PECO Exhibit MK-6, pages 1 and 2) was lower than the full revenue requirement calculated in

the Cost of Service Model. Therefore the Company cannot provide a specific breakdown by

FERC account for the proposed customer charge.

Responsible Witness: Jiang Ding

PECO Exhibit JD-13 Page 1 of 4

CUSTOMER RELATED REVENUE REQUIREMENT

LINE RESIDENTIALNO. DESCRIPTION RESIDENTIAL HEATING

1 DEVELOPMENT OF RATE BASE2 ELECTRIC PLANT IN SERVICE3 INTANGIBLE PLANT4 302-303-Franchise and consents & Misc Intang. Plant 6,720 9685 303-AMI Plant 61,107 8,8006 TOTAL INTANGIBLE PLANT 67,827 9,76878 369-Services 242,431 34,9139 370-Meters 253,168 36,459

10 374-Asset Retirement Costs for Distribution Plant 138 2011 TOTAL DISTRIBUTION PLANT 495,737 71,3921213 GENERAL PLANT14 389-Land and Land Rights 233 3515 390-Structures and Improvements 11,001 1,64516 391-Office Furniture & Equipment 3,565 53317 393-Store Equipment 9 118 394-Tools, Shop & Garage Equip. 7,516 1,12419 395-Laboratory Equipment 92 1420 397-Communication Equipment 35,746 5,34621 398-Miscellaneous Equipment / ARO 120 1822 399-Other Tangible Property 367 5523 TOTAL GENERAL PLANT 58,649 8,7712425 TOTAL ELECTRIC PLANT IN SERVICE 622,213 89,9302627 LESS: ACCUMULATED DEPRECIATION2829 INTANGIBLE PLANT ACCUMULATED DEPRECIATION 45,767 6,5913031 DISTRIBUTION PLANT ACCUMULATED DEPRECIATION32 369-Services 94,279 13,57733 370-Meters 85,594 12,32734 374-Asset Retirement Costs for Distribution Plant 146 2135 TOTAL DISTRIBUTION PLANT ACCUMULATED DEPRECIATION 180,019 25,9253637 GENERAL PLANT ACCUMULATED DEPRECIATION 18,672 2,7923839 TOTAL ACCUMULATED DEPRECIATION 244,458 35,3084041 NET ELECTRIC PLANT IN SERVICE 377,755 54,6224243 PLUS: ADDITIONS TO RATE BASE4445 COMMON PLANT 80,730 12,0734647 WORKING CAPITAL48 Distribution49 Cash Working Capital 19,401 2,98250 Materials and Supplies 1,373 19851 Total Distribution Working Capital 20,775 3,18052 TOTAL ADDITIONS TO RATE BASE 101,505 15,2535354 LESS: DEDUCTIONS TO RATE BASE55 Deferred Income Taxes and Credits56 Plant 85,345 12,33557 Common Plant 5,567 83258 Pension Asset & OPEB Contribution (51,543) (7,708)59 Unamortized AMR Investment (8,430) (1,214)60 Total Deferred Income Taxes and Credits 30,938 4,24561 TOTAL DEDUCTIONS TO RATE BASE 30,938 4,2456263 TOTAL DSTRIBUTION RATE BASE 448,322 65,6306465 OPERATING REVENUES6667 SALES REVENUES68 Sales of Electricity Revenues 227,018 32,53669 TOTAL SALES OF ELECTRICITY 227,018 32,5367071 OTHER OPERATING REVENUES72 450-Forfeited Discounts 2,288 371

Attachment OCA-I-3(a) Customer Charge R&RH



LINE RESIDENTIALNO. DESCRIPTION RESIDENTIAL HEATING73 456-Other Electric Revenues 754 10974 TOTAL OTHER OPERATING REV 3,042 4807576 TOTAL OPERATING REVENUES 230,060 33,0167778 OPERATION & MAINTENANCE EXPENSE7980 DISTRIBUTION EXPENSES81 Operation82 580-Supervision 48 783 581-Load Dispatch 3 084 586-Metering 8,012 1,15485 588-Miscellaneous 3,843 55386 589-Rents 14 287 Total Distribution Operation 11,921 1,7178889 Maintenance90 598-Miscellaneous 1,377 19891 Total Distribution Maintenance 1,377 1989293 TOTAL DISTRIBUTION PLANT O&M EXPENSES 13,298 1,9159495 CUSTOMER ACCOUNTS EXPENSES96 902-Meter Reading 417 6097 903-Customer Records and Collection Expense 52,892 7,94998 904-Uncollectible Accounts 8,934 1,44999 905-Miscellaneous CA 6,724 968

100 TOTAL CUSTOMER ACCTS EXPENSE 68,968 10,426101102 CUSTOMER SERVICE EXPENSES103 908-Customer Assistance 8,627 1,299104 909-Informational Advertisement 696 100105 910-Miscellaneous CS 117 17106 TOTAL CUSTOMER SERVICE EXPENSE 9,441 1,417107108 SALES EXPENSES TOTAL (ACCT 912 & 916) 694 100109110 TOTAL OPER & MAINT EXCL A&G 92,399 13,858111112 ADMINISTRATIVE & GENERAL EXPENSE113 920-Administrative Salaries 10,071 1,506114 921-Office Supplies & Expense 2,144 321115 923-Outside Service Employed 19,514 2,918116 924-Property Insurance 15 2117 925-Injuries and Damages 2,452 367118 926-Employee Pensions & Benefits 8,074 1,207119 928-Regulatory Commission 1,388 206120 929-Duplicate Charges-Credit (164) (24)121 930.2-Miscellaneous General 330 49122 932-Maintenance of General Plant 1,625 243123 TOTAL A&G EXPENSE 45,448 6,795124125 TOTAL DISTIBUTION OPERATION & MAINTENANCE EXPENSES 137,848 20,652126127 DEPRECIATION / AMORTIZATION EXPENSE128129 INTANGIBLE PLANT EXPENSE 6,781 977130131 DISTRIBUTION PLANT EXPENSE132 369-Services 4,849 698133 370-Meters and AMR Amortization 23,365 3,365134 TOTAL DISTRIBUTION PLANT EXPENSE 28,214 4,063135136 GENERAL PLANT EXPENSE 4,053 606137138 COMMON PLANT DEPRECIATION/AMORTIZATION 8,573 1,282139140 TOTAL DEPRECIATION / AMORTIZATION EXPENSE 47,621 6,928141142 TAXES143 Total General Taxes 3,030 451144 Total Distribution @ GRT Rate 5.90% 13,002 1,856




LINE RESIDENTIALNO. DESCRIPTION RESIDENTIAL HEATING145 Total Income Taxes 3,248 176146147148 SUMMARY AT PRESENT RATES149 DEVELOPMENT OF DISTRIBUTION RETURN150 OPERATING REVENUE151 Sales of Electricity - Base 227,018 32,536152 Other Operating Revenue 3,042 480153 TOTAL OPERATING REVENUE 230,060 33,016154155 OPERATING EXPENSES156 Operation and Maintenance Expense 137,848 20,652157 Depreciation and Amortization Expense 47,621 6,928158 Taxes Other Than Income Taxes-General 3,030 451159 Taxes Other Than Income Taxes-Distribution GRT 13,002 1,856160 Income Taxes 3,248 176161 TOTAL OPERATING EXPENSES 204,749 30,064162 OPERATING INCOME (RETURN) 25,311 2,953163164 DEVELOPMENT OF RATE BASE165 Electric Plant in Service 622,213 89,930166 Less: Accumulated Depreciation 244,458 35,308167 Plus: Rate Base Additions 101,505 15,253168 Less: Rate Base Deductions 30,938 4,245169 TOTAL DISTRIBUTION RATE BASE 448,322 65,630170171 EQUALIZED RETURN AT PROPOSED ROR OF 7.79%172 DEVELOPMENT OF OVERALL RETURN (EQUALIZED RATE)173 RATE BASE 448,322 65,630174 RETURN (RATE BASE * 7.79% ROR) 34,906 5,110175 PLUS:176 OPERATING EXPENSES177 Operation and Maintenance Expense 138,027 20,693178 Depreciation and Amortization Expense 47,621 6,928179 Taxes Other Than Income Taxes-General 3,030 451180 Taxes Other Than Income Taxes-GRT 13,855 2,048181 State and Federal Income Taxes 7,146 1,053182 TOTAL OPERATING EXPENSES 209,680 31,172183184 EQUALS TOTAL COST OF SERVICE 244,585 36,282185 LESS:186 Other Operating Revenue 3,104 494187 EQUALS:188 OVERALL BASE RATES @ EQUALIZED ROR 7.79% 241,481 35,789189190 Number of Customer Bills 15,606,895 2,247,564191192 Customer Charge ($/Month/Customer) 15.47$ 15.92$



PECO Exhibit JD-14

Rate Base:

Plant in Service 246,626 322,214 50,490 2,883 622,213 171,016 497,616 668,632

Depreciation Reserve96,836 130,629 16,075 918 244,458

94,731 241,367 336,098

Net Plant 149,790 191,585 34,415 1,965 377,755 76,285 256,249 332,534

Subtractive

Adjustments 33,170 32,288 (32,655) (1,864)

30,938 18,061 60,668 78,729

Additive Adjustments 2,713 11,179 82,203 5,410 101,505

1,752 5,885 7,638

Total Rate Base 119,333 170,476 149,274 9,239 448,322 59,976 201,466 261,442

Operating Expenses:

Misc Distrib

Expenses2,568 10,730

13,298

Customer Service

Costs3 9,441 9,441

12,764 12,764

PUC Annual

Assessment52 185 402 46

685

Employee Benefits 116 611 6,951 397 8,074

6,034 783 1,390 6,969 15,176

Other A&G 654 3,146 31,716 1,859 37,374 6,946 4,096 2,532 26,201 39,774

Other O&M Expenses 671 2,716 64,523 1,246 69,156

12,678 7,476 4,621 47,826 72,600

Proforma

Adjustments- -

Depreciation Expense 5,359 30,772 10,870 621 47,621

10,399 9,050 19,449

Taxes Other Than

Income190 404 2,304 133

3,030 255 856 1,111

Return 9,291 13,273 11,622 719 34,906 5,074 17,044 22,118

Income Taxes 1,448 2,237 3,258 203 7,146 2,441 8,199 10,640

Tax Adjustment - -

Gross Revenue

Requirements 20,347 64,074 131,646 14,663 230,730 43,826 47,503 8,542 93,760 193,632

Annualization

Adjustment- (83) (90) (16) (178) (367)

Late Payment

Charges173 619 1,345 152

2,288 733 795 143 1,569 3,240

Other Operating

Revenues385 409 21 1

816 1,751 1,898 341 3,747 7,738

Total Revenues 558 1,027 1,365 153 3,104 2,402 2,603 468 5,138 10,611

Net Revenue

Requirements 19,789 63,046 130,280 14,510 227,626 41,424 44,900 8,074 88,622 183,020

GRT Base - 42,075 45,605 8,201 90,013 185,893

GRT Gross-up - 44,713 48,464 8,715 95,657 197,549

GRT 1,209 3,840 7,924 882 13,855 2,638 2,859 514 5,644 11,655

Total Revenue

Requirements 20,999 66,886 138,204 15,392 241,481 46,464 50,362 9,057 99,404 205,287

Customer Charge $ 1.35 $ 4.29 $ 8.86 $ 0.99 $ 15.47 $ 3.19 $ 3.46 $ 0.62 $ 6.82 $ 14.09

Number Customers 1,300,575 1,214,512

Annual Customer

Billings 15,606,895 14,574,144

Notes:

1 Pa. P.U.C. v. PPL Elec. Util. Corp., Docket No. R-2012-2290597, Recommended Decision (Oct. 19, 2012), pp. 118-119

PECO ENERGY COMPANY

COST OF SERVICE SUMMARY - R CUSTOMER CHARGE

REVENUE REQUIREMENTS

($1,000)

PPL ELECTRIC UTILITIES CORPORATION

COST OF SERVICE SUMMARY - RS CUSTOMER CHARGE

REVENUE REQUIREMENTS1

($1,000)

Services

Investment

Meter

Investment

Customer

Accounts

Customer

Services Total Meters Services

Meter

Reading

Other Cust.

Exps.

Total

Direct2


Attachment IE-I-RS-12-D(a)

PECO Exhibit JD-15

Pennsylvania Public Utility Commission v.

PECO Energy Company – Electric Division Docket No. R-2018-3000164

Responses of the Bureau of Investigation and Enforcement to PECO Energy Company- Electric Division – Set II

Witness: Joseph Kubas

PECO-I&E-II-25. Refer to I&E Statement No. 3, page 44, lines 1-7. Please explain in detail how the support provided by PECO in its response to I&E-RS-12D(a) for its proposed customer charge of $12.50 differs, if at all, from the support provided by PPL to support the $14.09 customer charge approved by the Commission for PPL in PPL 2012.

Response: The side by side comparison shows that there are many differences between the customer cost analysis approved by the Commission in the PPL case and the costs the Company is claiming as customer related in this case. For example, the columns and headings are different. In the PPL case, PPL listed some costs under “Other Customer Expenses”. The PECO analysis has no such column, but includes a new column entitled “Customer Services.” PECO is claiming over $158 million net plant, other rate base items, and over $11 million of depreciation expense related to customer accounts and customer service, while PPL made no rate base or annual depreciation expense claims for customer accounts and customer service. PECO is claiming $13.3 million in “Miscellaneous Distribution Expense” while PPL made no claim for “Miscellaneous Distribution Expenses”. PECO is claiming $685,000 in “PUC Assessments” while PPL made no claim for “PUC Assessments”. As described above, the side by side Customer-Related Revenue Requirement and Customer Charge analysis shows that the Company failed to follow the analysis set for in the PPL case. Therefore, with so many differences, the Company’s Customer-Related Revenue Requirement and Customer Charge analysis is not supported by the PPL analysis, and not supported by the Company’s filing. Therefore, it should not be relied upon to establish customer charges.


PECO Exhibit JD-16


1 Rate Base:

2 Plant in Service 246,626 322,214 - - 568,840 171,016 497,616 668,632

3 Depreciation Reserve 96,836 130,629 - - 227,465 94,731 241,367 336,098

4 Net Plant 149,790 191,585 - - 341,375 76,285 256,249 332,534

5 Subtractive Adjustments 33,170 32,288 - - 65,458 18,061 60,668 78,729

6 Additive Adjustments 2,713 11,179 - - 13,891 1,752 5,885 7,638

7 Total Rate Base 119,333 170,476 - - 289,809 59,976 201,466 261,442

8 Operating Expenses:

9 Misc Distrib Expenses 2,568 10,730 13,298

10 Customer Service Costs3

9,441 9,441 12,764 12,764

11 PUC Annual Assessment - - - - -

12 Employee Benefits 116 611 6,951 397 8,074 6,034 783 1,390 6,969 15,176

13 Other A&G 654 3,146 31,716 1,859 37,374 6,946 4,096 2,532 26,201 39,774

14 Other O&M Expenses 671 2,716 64,523 1,246 69,156 12,678 7,476 4,621 47,826 72,600

15 Proforma Adjustments - -

16 Depreciation Expense 5,359 30,772 - - 36,131 10,399 9,050 19,449

17 Taxes Other Than 190 404 2,304 133 3,030 255 856 1,111 Income 18 Return 9,291 13,273 - - 22,564 5,074 17,044 22,118

19 Income Taxes 1,448 2,237 3,258 203 7,146 2,441 8,199 10,640

20 Tax Adjustment - -

21 Gross Revenue Requirements 20,296 63,888 108,752 13,278 206,214 43,826 47,503 8,542 93,760 193,632

22 Annualization Adjustment - (83) (90) (16) (178) (367)

23 Late Payment Charges 173 619 1,345 152 2,288 733 795 143 1,569 3,240

24 Other Operating Revenues385 409 21 1 816 1,751 1,898 341 3,747 7,738

25 Total Revenues 558 1,027 1,365 153 3,104 2,402 2,603 468 5,138 10,611

26 Net Revenue Requirements 19,738 62,861 107,386 13,125 203,109 41,424 44,900 8,074 88,622 183,020

27 GRT Base - 42,075 45,605 8,201 90,013 185,893

28 GRT Gross-up - 44,713 48,464 8,715 95,657 197,549

29 GRT 1,209 3,840 7,924 882 13,855 2,638 2,859 514 5,644 11,655

30 Total Revenue 20,947 66,701 115,310 14,007 216,965 46,464 50,362 9,057 99,404 205,287 Requirements

31 Customer Charge $ 1.34 $ 4.27 $ 7.39 $ 0.90 $ 13.90 $ 3.19 $ 3.46 $ 0.62 $ 6.82 $ 14.09

Number Customers 1,300,575 1,214,512Annual Customer Billings 15,606,895 14,574,144

Notes:

Line

1 Pa. P.U.C. v. PPL Elec. Util. Corp., Docket No. R-2012-2290597, Recommended Decision (Oct. 19, 2012), pp. 118-119

PECO ENERGY COMPANYCOST OF SERVICE SUMMARY - R CUSTOMER CHARGE

REVENUE REQUIREMENTS($1,000)

PPL ELECTRIC UTILITIES CORPORATION COST OF SERVICE SUMMARY - RS CUSTOMER CHARGE

REVENUE REQUIREMENTS1

($1,000)

Services Investment

Meter Investment

Customer Accounts

Customer Services Total Meters Services

MeterReading

Other Cust. Exps.

TotalDirect2

PECO Exhibit JD-17

of 192

PECO Exhibit JD-17

PECO Energy Company Attachment IE-VII-RS-20(a)Electric Class Cost of Service Study ($000)

For Future Test Year Ended December 31, 2019CUSTOMER SERVICES INVESTMENT

TOTALSCH LINE ALLOCATION ELECTRIC RESIDENTIAL GENERAL PRIMARY HIGH ELECTRICNO. NO. DESCRIPTION BASIS DIVISION RESIDENTIAL HEATING SERVICE DISTRIBUTION TENSION PROPULSION LIGHTING

(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 1 SUMMARY AT PRESENT RATESS 2 DEVELOPMENT OF DISTRIBUTION RETURNS 3 OPERATING REVENUES 4 Sales of Electricity - Base SCH RBC, LN 54 31,326 17,149 2,174 11,775 34 193 0 0S 5 Decommissioning Revenues SCH RBC, LN 55 0 0 0 0 0 0 0 0S 6 Other Operating Revenue SCH RBC, LN 65 897 542 78 273 1 4 0 0S 7 TOTAL OPERATING REVENUE 32,223 17,690 2,252 12,048 35 198 0 0S 8S 9 OPERATING EXPENSESS 10 Operation and Maintenance Expense SCH E, LN 87 6,897 4,012 577 2,263 6 38 0 0S 11 Depreciation and Amortization Expense SCH D, LN 28 9,583 5,359 772 3,383 10 59 0 0S 12 Taxes Other Than Income Taxes-General SCH TO, LN 11 340 190 27 120 0 2 0 0S 13 Taxes Other Than Income Taxes-Distribution GRTSCH TO, LN 35 1,807 982 124 688 2 11 0 0S 14 Income Taxes SCH TI, LN 47 966 410 (21) 569 2 7 0 0S 15 TOTAL OPERATING EXPENSES 19,593 10,953 1,479 7,022 20 118 0 0S 16 OPERATING INCOME (RETURN) 12,631 6,737 773 5,026 14 80 0 0S 17S 18 DEVELOPMENT OF RATE BASES 19 Electric Plant in Service SCH RBP, LN 66 441,035 246,626 35,517 155,701 462 2,730 0 0S 20 Less: Accumulated Depreciation SCH RBD, LN 25 173,169 96,836 13,945 61,135 181 1,072 0 0S 21 Plus: Rate Base Additions SCH RBO, LN 30 5,375 2,713 380 2,236 6 41 0 0S 22 Less: Rate Base Deductions SCH RBO, LN 27 59,317 33,170 4,777 20,941 62 367 0 0S 23 TOTAL DISTRIBUTION RATE BASE SCH RBO, LN 34 213,924 119,333 17,174 75,861 224 1,332 0 0S 24S 25 DISTRIBUTION RATE OF RETURN (PRESENT) 5.90% 5.65% 4.50% 6.63% 6.46% 6.03% 3.65% 7.12%S 26 DISTRIBUTION INDEX RATE OF RETURN (PRESENT) 1.00 0.96 0.76 1.12 1.09 1.02 0.62 1.21S 27S 28 DEVELOPMENT OF PURCHASED POWER RETURNS 29 Purchased Electric Revenues SCH RBC, LN 57 0 0 0 0 0 0 0 0S 30 Purchased Power O&M Expense SCH E, LN 41 0 0 0 0 0 0 0 0S 31 Purchased Power GRT Expense SCH TO, LN 21 0 0 0 0 0 0 0 0S 32 Purchased Power Income Taxes 0 0 0 0 0 0 0 0S 33 Purchased Power Operating Income 0 0 0 0 0 0 0 0S 34 Rate Base - Purchased Pwr Cash Working Capita SCH RBC, LN 33 0 0 0 0 0 0 0 0S 35 PURCHASED POWER RATE OF RETURN (PRESENT) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 36S 37 DEVELOPMENT OF TRANSMISSON RETURNS 38 Transmission Revenues SCH RBC, LN 56 0 0 0 0 0 0 0 0S 39 Transmission O&M Expense SCH E, LN 42 0 0 0 0 0 0 0 0S 40 Transmission GRT Expense SCH TO, LN 28 0 0 0 0 0 0 0 0S 41 Transmission Income Taxes 0 0 0 0 0 0 0 0S 42 Transmission Operating Income 0 0 0 0 0 0 0 0S 43 Rate Base - Transmission Cash Working Capital SCH RBO, LN 33 0 0 0 0 0 0 0 0S 44 TRANSMISSION RATE OF RETURN (PRESENT) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 45S 46 TOTAL OPERATING INCOME (RETURN) 12,631 6,737 773 5,026 14 80 0 0S 47 TOTAL RATE BASE 213,924 119,333 17,174 75,861 224 1,332 0 0S 48 COMPOSITE RATE OF RETURN @ CURRENT RATES 5.90% 5.65% 4.50% 6.63% 6.46% 6.03% 60.01% 59.48%

Attachment IE-VII-RS-20(a).xlsm COST OF SERVICE

(Page 1 of 38)

Page 1 of 38

Page 3 of 192

PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 49S 50S 51 EQUALIZED RETURN AT PROPOSED ROR OF 7.79%S 52 DEVELOPMENT OF DISTRIBUTION RETURN (EQUALIZED RATE)S 53 RATE BASE SCH S, LN 23 213,924 119,333 17,174 75,861 224 1,332 0 0S 54 RETURN (RATE BASE * 7.79% ROR) 16,656 9,291 1,337 5,906 17 104 0 0S 55 PLUS:S 56 OPERATING EXPENSESS 57 Operation and Maintenance Expense CALCULATED 6,972 4,060 588 2,279 6 38 0 0S 58 Depreciation and Amortization Expense SCH S, LN 11 9,583 5,359 772 3,383 10 59 0 0S 59 Taxes Other Than Income Taxes-General SCH S, LN 12 340 190 27 120 0 2 0 0S 60 Taxes Other Than Income Taxes-Distribution GRTCALCULATED 2,165 1,209 174 766 2 13 0 0S 61 State and Federal Income Taxes CALCULATED 2,601 1,448 208 926 3 16 0 0S 62 TOTAL OPERATING EXPENSES 21,661 12,266 1,770 7,475 22 130 0 0S 63S 64 EQUALS TOTAL COST OF SERVICE 38,317 21,557 3,107 13,381 39 233 0 0S 65 LESS:S 66 Decommissioning Revenues SCH S, LN 5 0 0 0 0 0 0 0 0S 67 Other Operating Revenue CALCULATED 924 558 82 279 1 5 0 0S 68 EQUALS:S 69 DISTRIBUTION BASE RATE SALES @ EQUALIZED ROR 7.79% 37,394 20,999 3,025 13,103 39 229 0 0S 70 Distribution Cost Increase without Forfeited Discount 6,068 3,850 851 1,327 4 35 0 0S 71 TOTAL COST OF SERVICE DISTRIBUTION INCREASE/DECREASE 6,094 3,866 855 1,333 5 35 (0) (0)S 72 REVENUE INCREASE TO DISTRIBUTION REVENUES W/O FORFEI 19.37% 22.45% 39.14% 11.27% 13.18% 18.23% 6.57% 1.07%S 73 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79%S 74 DEVELOPMENT OF PURCH. POWER RETURN (EQUALIZED RATE)S 75 RATE BASE (CWC) SCH S, LN 34 0 0 0 0 0 0 0 0S 76 RETURN (RATE BASE * 7.79% ROR) 0 0 0 0 0 0 0 0S 77 PLUS:S 78 OPERATING EXPENSESS 79 Purchased Power O&M Expense SCH S, LN 30 0 0 0 0 0 0 0 0S 80 Purchased Power Income Taxes CALCULATED 0 0 0 0 0 0 0 0S 81 Purchased Power GRT Expense CALCULATED 0 0 0 0 0 0 0 0S 82 EQUALS TOTAL PURCHASED POWER COST OF SERVICE 0 0 0 0 0 0 0 0S 83 TOTAL COST OF SERVICE PURCH.POWER INCREASE/DECREAS 0 0 0 0 0 0 0 0S 84 REVENUE INCREASE TO DISTRIBUTION REVENUES (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 85 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 86 DEVELOPMENT OF TRANSMISSION RETURN (EQUALIZED RATE)S 87 RATE BASE (CWC) SCH S, LN 43 0 0 0 0 0 0 0 0S 88 RETURN (RATE BASE * 7.79% ROR) 0 0 0 0 0 0 0 0S 89 PLUS:S 90 OPERATING EXPENSESS 91 Transmission O&M Expense SCH S, LN 39 0 0 0 0 0 0 0 0S 92 Transmission Income Taxes CALCULATED 0 0 0 0 0 0 0 0S 93 Transmission GRT Expense CALCULATED 0 0 0 0 0 0 0 0S 94 EQUALS TOTAL TRANSMISSION COST OF SERVICE 0 0 0 0 0 0 0 0S 95 TOTAL COST OF SERVICE TRANSMISSION INCREASE/DECREAS 0 0 0 0 0 0 0 0S 96 REVENUE INCREASE TO RETAIL DISTRIBUTION REVENUES (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%


(Page 2 of 38)

Page 2 of 38

Page 4 of 192

PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 97 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 98 TOTAL INCREASE (DECREASE) REQUIRED 6,094 3,866 855 1,333 5 35 (0) (0)S 99S 100S 101 EQUALIZED RETURN AT PROPOSED ROR OF 7.79%S 102 DEVELOPMENT OF OVERALL RETURN (EQUALIZED RATE)S 103 RATE BASE CALCULATED 213,924 119,333 17,174 75,861 224 1,332 0 0S 104 RETURN (RATE BASE * 7.79% ROR) 16,656 9,291 1,337 5,906 17 104 0 0S 105 PLUS:S 106 OPERATING EXPENSESS 107 Operation and Maintenance Expense CALCULATED 6,972 4,060 588 2,279 6 38 0 0S 108 Depreciation and Amortization Expense SCH S, LN 58 9,583 5,359 772 3,383 10 59 0 0S 109 Taxes Other Than Income Taxes-General SCH S, LN 59 340 190 27 120 0 2 0 0S 110 Taxes Other Than Income Taxes-GRT CALCULATED 2,165 1,209 174 766 2 13 0 0S 111 State and Federal Income Taxes CALCULATED 2,601 1,448 208 926 3 16 0 0S 112 TOTAL OPERATING EXPENSES 21,661 12,266 1,770 7,475 22 130 0 0S 113S 114 EQUALS TOTAL COST OF SERVICE 38,317 21,557 3,107 13,381 39 233 0 0S 115 LESS:S 116 Decommissioning Revenues SCH S, LN 66 0 0 0 0 0 0 0 0S 117 Other Operating Revenue SCH S, LN 67 924 558 82 279 1 5 0 0S 118 EQUALS:S 119 OVERALL BASE RATES @ EQUALIZED ROR 7.79% 37,394 20,999 3,025 13,103 39 229 0 0S 120 COST OF SERVICE OVERALL INCREASE/DECREASE W/O FORFE 6,068 3,850 851 1,327 4 35 (0) (0)S 121 TOTAL COST OF SERVICE OVERALL INCREASE/DECREASE 6,094 3,866 855 1,333 5 35 (0) (0)S 122 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79%S 123S 124S 125S 126S 127S 128S 129S 130S 131S 132S 133S 134S 135S 136S 137S 138S 139S 140S 141S 142S 143S 144


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 145S 146S 147S 148S 149S 150


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 1 SUMMARY AT PRESENT RATESS 2 DEVELOPMENT OF DISTRIBUTION RETURNS 3 OPERATING REVENUES 4 Sales of Electricity - Base SCH RBC, LN 54 31,326 17,149 2,174 11,775 34 193 0 0S 5 Decommissioning Revenues SCH RBC, LN 55 0 0 0 0 0 0 0 0S 6 Other Operating Revenue SCH RBC, LN 65 897 542 78 273 1 4 0 0S 7 TOTAL OPERATING REVENUE 32,223 17,690 2,252 12,048 35 198 0 0S 8S 9 OPERATING EXPENSESS 10 Operation and Maintenance Expense SCH E, LN 87 6,897 4,012 577 2,263 6 38 0 0S 11 Depreciation and Amortization Expense SCH D, LN 28 9,583 5,359 772 3,383 10 59 0 0S 12 Taxes Other Than Income Taxes-General SCH TO, LN 11 340 190 27 120 0 2 0 0S 13 Taxes Other Than Income Taxes-Distribution GRTSCH TO, LN 35 1,807 982 124 688 2 11 0 0S 14 Income Taxes SCH TI, LN 47 966 410 (21) 569 2 7 0 0S 15 TOTAL OPERATING EXPENSES 19,593 10,953 1,479 7,022 20 118 0 0S 16 OPERATING INCOME (RETURN) 12,631 6,737 773 5,026 14 80 0 0S 17S 18 DEVELOPMENT OF RATE BASES 19 Electric Plant in Service SCH RBP, LN 66 441,035 246,626 35,517 155,701 462 2,730 0 0S 20 Less: Accumulated Depreciation SCH RBD, LN 25 173,169 96,836 13,945 61,135 181 1,072 0 0S 21 Plus: Rate Base Additions SCH RBO, LN 30 5,375 2,713 380 2,236 6 41 0 0S 22 Less: Rate Base Deductions SCH RBO, LN 27 59,317 33,170 4,777 20,941 62 367 0 0S 23 TOTAL DISTRIBUTION RATE BASE SCH RBO, LN 34 213,924 119,333 17,174 75,861 224 1,332 0 0S 24S 25 DISTRIBUTION RATE OF RETURN (PRESENT) 5.90% 5.65% 4.50% 6.63% 6.46% 6.03% 3.65% 7.12%S 26 DISTRIBUTION INDEX RATE OF RETURN (PRESENT) 1.00 0.96 0.76 1.12 1.09 1.02 0.62 1.21S 27S 28 DEVELOPMENT OF PURCHASED POWER RETURNS 29 Purchased Electric Revenues SCH RBC, LN 57 0 0 0 0 0 0 0 0S 30 Purchased Power O&M Expense SCH E, LN 41 0 0 0 0 0 0 0 0S 31 Purchased Power GRT Expense SCH TO, LN 21 0 0 0 0 0 0 0 0S 32 Purchased Power Income Taxes 0 0 0 0 0 0 0 0S 33 Purchased Power Operating Income 0 0 0 0 0 0 0 0S 34 Rate Base - Purchased Pwr Cash Working Capita SCH RBC, LN 33 0 0 0 0 0 0 0 0S 35 PURCHASED POWER RATE OF RETURN (PRESENT) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 36S 37 DEVELOPMENT OF TRANSMISSON RETURNS 38 Transmission Revenues SCH RBC, LN 56 0 0 0 0 0 0 0 0S 39 Transmission O&M Expense SCH E, LN 42 0 0 0 0 0 0 0 0S 40 Transmission GRT Expense SCH TO, LN 28 0 0 0 0 0 0 0 0S 41 Transmission Income Taxes 0 0 0 0 0 0 0 0S 42 Transmission Operating Income 0 0 0 0 0 0 0 0S 43 Rate Base - Transmission Cash Working Capital SCH RBO, LN 33 0 0 0 0 0 0 0 0S 44 TRANSMISSION RATE OF RETURN (PRESENT) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 45S 46 TOTAL OPERATING INCOME (RETURN) 12,631 6,737 773 5,026 14 80 0 0S 47 TOTAL RATE BASE 213,924 119,333 17,174 75,861 224 1,332 0 0S 48 COMPOSITE RATE OF RETURN @ CURRENT RATES 5.90% 5.65% 4.50% 6.63% 6.46% 6.03% 60.01% 59.48%


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 49S 50S 51 EQUALIZED RETURN AT PROPOSED ROR OF 7.79%S 52 DEVELOPMENT OF DISTRIBUTION RETURN (EQUALIZED RATE)S 53 RATE BASE SCH S, LN 23 213,924 119,333 17,174 75,861 224 1,332 0 0S 54 RETURN (RATE BASE * 7.79% ROR) 16,656 9,291 1,337 5,906 17 104 0 0S 55 PLUS:S 56 OPERATING EXPENSESS 57 Operation and Maintenance Expense CALCULATED 6,972 4,060 588 2,279 6 38 0 0S 58 Depreciation and Amortization Expense SCH S, LN 11 9,583 5,359 772 3,383 10 59 0 0S 59 Taxes Other Than Income Taxes-General SCH S, LN 12 340 190 27 120 0 2 0 0S 60 Taxes Other Than Income Taxes-Distribution GRTCALCULATED 2,165 1,209 174 766 2 13 0 0S 61 State and Federal Income Taxes CALCULATED 2,601 1,448 208 926 3 16 0 0S 62 TOTAL OPERATING EXPENSES 21,661 12,266 1,770 7,475 22 130 0 0S 63S 64 EQUALS TOTAL COST OF SERVICE 38,317 21,557 3,107 13,381 39 233 0 0S 65 LESS:S 66 Decommissioning Revenues SCH S, LN 5 0 0 0 0 0 0 0 0S 67 Other Operating Revenue CALCULATED 924 558 82 279 1 5 0 0S 68 EQUALS:S 69 DISTRIBUTION BASE RATE SALES @ EQUALIZED ROR 7.79% 37,394 20,999 3,025 13,103 39 229 0 0S 70 Distribution Cost Increase without Forfeited Discount 6,068 3,850 851 1,327 4 35 0 0S 71 TOTAL COST OF SERVICE DISTRIBUTION INCREASE/DECREASE 6,094 3,866 855 1,333 5 35 (0) (0)S 72 REVENUE INCREASE TO DISTRIBUTION REVENUES W/O FORFEI 19.37% 22.45% 39.14% 11.27% 13.18% 18.23% 6.57% 1.07%S 73 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79%S 74 DEVELOPMENT OF PURCH. POWER RETURN (EQUALIZED RATE)S 75 RATE BASE (CWC) SCH S, LN 34 0 0 0 0 0 0 0 0S 76 RETURN (RATE BASE * 7.79% ROR) 0 0 0 0 0 0 0 0S 77 PLUS:S 78 OPERATING EXPENSESS 79 Purchased Power O&M Expense SCH S, LN 30 0 0 0 0 0 0 0 0S 80 Purchased Power Income Taxes CALCULATED 0 0 0 0 0 0 0 0S 81 Purchased Power GRT Expense CALCULATED 0 0 0 0 0 0 0 0S 82 EQUALS TOTAL PURCHASED POWER COST OF SERVICE 0 0 0 0 0 0 0 0S 83 TOTAL COST OF SERVICE PURCH.POWER INCREASE/DECREAS 0 0 0 0 0 0 0 0S 84 REVENUE INCREASE TO DISTRIBUTION REVENUES (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 85 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 86 DEVELOPMENT OF TRANSMISSION RETURN (EQUALIZED RATE)S 87 RATE BASE (CWC) SCH S, LN 43 0 0 0 0 0 0 0 0S 88 RETURN (RATE BASE * 7.79% ROR) 0 0 0 0 0 0 0 0S 89 PLUS:S 90 OPERATING EXPENSESS 91 Transmission O&M Expense SCH S, LN 39 0 0 0 0 0 0 0 0S 92 Transmission Income Taxes CALCULATED 0 0 0 0 0 0 0 0S 93 Transmission GRT Expense CALCULATED 0 0 0 0 0 0 0 0S 94 EQUALS TOTAL TRANSMISSION COST OF SERVICE 0 0 0 0 0 0 0 0S 95 TOTAL COST OF SERVICE TRANSMISSION INCREASE/DECREAS 0 0 0 0 0 0 0 0S 96 REVENUE INCREASE TO RETAIL DISTRIBUTION REVENUES (%) 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 97 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00% 0.00%S 98 TOTAL INCREASE (DECREASE) REQUIRED 6,094 3,866 855 1,333 5 35 (0) (0)S 99S 100S 101 EQUALIZED RETURN AT PROPOSED ROR OF 7.79%S 102 DEVELOPMENT OF OVERALL RETURN (EQUALIZED RATE)S 103 RATE BASE CALCULATED 213,924 119,333 17,174 75,861 224 1,332 0 0S 104 RETURN (RATE BASE * 7.79% ROR) 16,656 9,291 1,337 5,906 17 104 0 0S 105 PLUS:S 106 OPERATING EXPENSESS 107 Operation and Maintenance Expense CALCULATED 6,972 4,060 588 2,279 6 38 0 0S 108 Depreciation and Amortization Expense SCH S, LN 58 9,583 5,359 772 3,383 10 59 0 0S 109 Taxes Other Than Income Taxes-General SCH S, LN 59 340 190 27 120 0 2 0 0S 110 Taxes Other Than Income Taxes-GRT CALCULATED 2,165 1,209 174 766 2 13 0 0S 111 State and Federal Income Taxes CALCULATED 2,601 1,448 208 926 3 16 0 0S 112 TOTAL OPERATING EXPENSES 21,661 12,266 1,770 7,475 22 130 0 0S 113S 114 EQUALS TOTAL COST OF SERVICE 38,317 21,557 3,107 13,381 39 233 0 0S 115 LESS:S 116 Decommissioning Revenues SCH S, LN 66 0 0 0 0 0 0 0 0S 117 Other Operating Revenue SCH S, LN 67 924 558 82 279 1 5 0 0S 118 EQUALS:S 119 OVERALL BASE RATES @ EQUALIZED ROR 7.79% 37,394 20,999 3,025 13,103 39 229 0 0S 120 COST OF SERVICE OVERALL INCREASE/DECREASE W/O FORFE 6,068 3,850 851 1,327 4 35 (0) (0)S 121 TOTAL COST OF SERVICE OVERALL INCREASE/DECREASE 6,094 3,866 855 1,333 5 35 (0) (0)S 122 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79%S 123S 124S 125S 126S 127S 128S 129S 130S 131S 132S 133S 134S 135S 136S 137S 138S 139S 140S 141S 142S 143S 144


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

S 145S 146S 147S 148S 149S 150RBP 1 DEVELOPMENT OF RATE BASERBP 2 ELECTRIC PLANT IN SERVICERBP 3 INTANGIBLE PLANTRBP 4 302-303-Franchise and consents & Misc IntaTDPLT 5,879 3,287 473 2,075 6 36 0 0RBP 5 302- CUSTRES 0 0 0 0 0 0 0 0RBP 6 303- CUST 0 0 0 0 0 0 0 0RBP 7 303-AMI Plant CMETERS 0 0 0 0 0 0 0 0RBP 8 TOTAL INTANGIBLE PLANT 5,879 3,287 473 2,075 6 36 0 0RBP 9RBP 10 TRANSMISSION PLANTRBP 11 350-359 Accounts DTRAN 0 0 0 0 0 0 0 0RBP 12 361- Transmission Related Plant DTRAN 0 0 0 0 0 0 0 0RBP 13 TOTAL TRANSMISSION PLANT 0 0 0 0 0 0 0 0RBP 14RBP 15 DISTRIBUTION PLANTRBP 16 360-Land & Land Rights DDISPHT 0 0 0 0 0 0 0 0RBP 17 361-Structures & Improvements DDISPHT 0 0 0 0 0 0 0 0RBP 18 362-Station Equipment DDISPHT 0 0 0 0 0 0 0 0RBP 19 364-Poles,Towers & FixturesRBP 20 Primary HT DDISPHT 0 0 0 0 0 0 0 0RBP 21 Primary DDISTPOL 0 0 0 0 0 0 0 0RBP 22 Secondary CDISTSOLC 0 0 0 0 0 0 0 0RBP 23 Total Account 364 0 0 0 0 0 0 0 0RBP 24 365-Overhead Conductors & DevicesRBP 25 Primary HT DDISPHT 0 0 0 0 0 0 0 0RBP 26 Primary DDISTPOL 0 0 0 0 0 0 0 0RBP 27 Secondary CDISTSULC 0 0 0 0 0 0 0 0RBP 28 Total Account 365 0 0 0 0 0 0 0 0RBP 29 366-Underground ConduitRBP 30 Primary HT DDISPHT 0 0 0 0 0 0 0 0RBP 31 Primary DDISTPUL 0 0 0 0 0 0 0 0RBP 32 Secondary CDISTSOLC 0 0 0 0 0 0 0 0RBP 33 Total Account 366 0 0 0 0 0 0 0 0RBP 34 367-Underground Conductors & DevicesRBP 35 Primary HT DDISPHT 0 0 0 0 0 0 0 0RBP 36 Primary DDISTPUL 0 0 0 0 0 0 0 0RBP 37 Secondary CDISTSULC 0 0 0 0 0 0 0 0RBP 38 Total Account 367 0 0 0 0 0 0 0 0RBP 39 368-Line Transformers DDISTSUT 0 0 0 0 0 0 0 0RBP 40 369-Services CSERVICE 433,534 242,431 34,913 153,053 454 2,684 0 0RBP 41 370-Meters CMETERS 0 0 0 0 0 0 0 0RBP 42 371-Installation on Customer Premises CUSTPREM 0 0 0 0 0 0 0 0


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

RBP 43 373-Street Lighting & Signal Systems CLIGHT 0 0 0 0 0 0 0 0RBP 44 374-Asset Retirement Costs for Distribution PDISTPLTXAR 121 68 10 43 0 1 0 0RBP 45 TOTAL DISTRIBUTION PLANT 433,655 242,499 34,922 153,095 454 2,684 0 0RBP 46RBP 47RBP 48RBP 49RBP 50RBP 51 ELECTRIC PLANT IN SERVICE CONTINUEDRBP 52RBP 53 GENERAL PLANTRBP 54 389-Land and Land Rights SALWAGES 6 3 0 2 0 0 0 0RBP 55 390-Structures and Improvements SALWAGES 282 157 23 99 0 2 0 0RBP 56 391-Office Furniture & Equipment SALWAGES 91 51 7 32 0 1 0 0RBP 57 393-Store Equipment SALWAGES 0 0 0 0 0 0 0 0RBP 58 394-Tools, Shop & Garage Equip. SALWAGES 192 108 15 68 0 1 0 0RBP 59 395-Laboratory Equipment SALWAGES 2 1 0 1 0 0 0 0RBP 60 397-Communication Equipment SALWAGES 915 512 74 323 1 6 0 0RBP 61 398-Miscellaneous Equipment / ARO SALWAGES 3 2 0 1 0 0 0 0RBP 62 399-Other Tangible Property SALWAGES 9 5 1 3 0 0 0 0RBP 63 TOTAL GENERAL PLANT 1,502 840 121 530 2 9 0 0RBP 64RBP 65RBP 66 TOTAL ELECTRIC PLANT IN SERVICE 441,035 246,626 35,517 155,701 462 2,730 0 0RBP 67RBP 68RBP 69RBP 70RBP 71RBP 72RBP 73RBP 74RBP 75RBP 76RBP 77RBP 78RBP 79RBP 80RBP 81RBP 82RBP 83RBP 84RBP 85RBP 86RBP 87RBP 88RBP 89RBP 90


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

RBP 91RBP 92RBP 93RBP 94RBP 95RBP 96RBP 97RBP 98RBP 99RBP 100RBD 1 LESS: ACCUMULATED DEPRECIATIONRBD 2RBD 3 INTANGIBLE PLANT ACCUMULATED DEPREINTPLT 3,967 2,218 319 1,400 4 25 0 0RBD 4RBD 5 TRANSMISSION PLANT ACCUMULATED DETRANPLT 0 0 0 0 0 0 0 0RBD 6RBD 7 DISTRIBUTION PLANT ACCUMULATED DEPRECIATIONRBD 8 360-Land & Land Rights PLT_360 0 0 0 0 0 0 0 0RBD 9 361-Structures & Improvements PLT_361 0 0 0 0 0 0 0 0RBD 10 362-Station Equipment PLT_362 0 0 0 0 0 0 0 0RBD 11 364-Poles,Towers & Fixtures PLT_364 0 0 0 0 0 0 0 0RBD 12 365-Overhead Conductors & Devices PLT_365 0 0 0 0 0 0 0 0RBD 13 366-Underground Conduit PLT_366 0 0 0 0 0 0 0 0RBD 14 367-Underground Conductors & Devices PLT_367 0 0 0 0 0 0 0 0RBD 15 368-Line Transformers PLT_368 0 0 0 0 0 0 0 0RBD 16 369-Services PLT_369 168,597 94,279 13,577 59,521 176 1,044 0 0RBD 17 370-Meters PLT_370 0 0 0 0 0 0 0 0RBD 18 371-Installation on Customer Premises PLT_371 0 0 0 0 0 0 0 0RBD 19 373-Street Lighting & Signal Systems PLT_373 0 0 0 0 0 0 0 0RBD 20 374-Asset Retirement Costs for Distribution PDISTPLTXAR 127 71 10 45 0 1 0 0RBD 21 TOTAL DISTRIBUTION PLANT ACCUMULATED DEPRECIA 168,725 94,350 13,587 59,566 177 1,044 0 0RBD 22RBD 23 GENERAL PLANT ACCUMULATED DEPRECGENLPLT 478 267 38 169 1 3 0 0RBD 24RBD 25 TOTAL ACCUMULATED DEPRECIATION 173,169 96,836 13,945 61,135 181 1,072 0 0RBD 26RBD 27RBD 28RBD 29 NET ELECTRIC PLANT IN SERVICE 267,866 149,790 21,571 94,566 280 1,658 0 0RBD 30RBD 31RBD 32RBD 33RBD 34RBD 35RBD 36RBD 37RBD 38


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

RBD 39RBD 40RBD 41RBD 42RBD 43RBD 44RBD 45RBD 46RBD 47RBD 48RBD 49RBD 50RBO 1 ADDITIONS AND DEDUCTIONS TO RATE BASERBO 2RBO 3 PLUS: ADDITIONS TO RATE BASERBO 4RBO 5 COMMON PLANT SALWAGES 2,067 1,156 166 730 2 13 0 0RBO 6RBO 7 WORKING CAPITALRBO 8 Purchased Power Cash Working Capital SCH RBC, LN 33 0 0 0 0 0 0 0 0RBO 9 Transmission Cash Working Capital SCH RBC, LN 44 0 0 0 0 0 0 0 0RBO 10 DistributionRBO 11 Cash Working Capital SCH RBC, LN 18 2,335 1,013 135 1,162 3 22 0 0RBO 12 Materials and Supplies TOTPLT 973 544 78 344 1 6 0 0RBO 13 Total Distribution Working Capital 3,309 1,557 213 1,506 4 28 0 0RBO 14 TOTAL WORKING CAPITAL 3,309 1,557 213 1,506 4 28 0 0RBO 15 TOTAL ADDITIONS TO RATE BASE 5,375 2,713 380 2,236 6 41 0 0RBO 16RBO 17 LESS: DEDUCTIONS TO RATE BASERBO 18 Customer Deposits CUSTDEP 0 0 0 0 0 0 0 0RBO 19 Customer Advances for Construction CUSTADV 0 0 0 0 0 0 0 0RBO 20 Deferred Income Taxes and CreditsRBO 21 Plant TOTPLT 60,494 33,828 4,872 21,356 63 374 0 0RBO 22 Common Plant SALWAGES 143 80 11 50 0 1 0 0RBO 23 Pension Asset & OPEB Contribution SALWAGES (1,320) (738) (106) (466) (1) (8) 0 0RBO 24 Unamortized AMR Investment CMETERS 0 0 0 0 0 0 0 0RBO 25 Contributions in Aid of Construction (CIAC) CUSTADV 0 0 0 0 0 0 0 0RBO 26 Total Deferred Income Taxes and Credits 59,317 33,170 4,777 20,941 62 367 0 0RBO 27 TOTAL DEDUCTIONS TO RATE BASE 59,317 33,170 4,777 20,941 62 367 0 0RBO 28RBO 29RBO 30 Total Distribution Additions to Rate Base 5,375 2,713 380 2,236 6 41 0 0RBO 31RBO 32 TOTAL PURCHASED POWER RATE BASE 0 0 0 0 0 0 0 0RBO 33 TOTAL TRANSMSSION RATE BASE 0 0 0 0 0 0 0 0RBO 34 TOTAL DSTRIBUTION RATE BASE 213,924 119,333 17,174 75,861 224 1,332 0 0RBO 35RBO 36 TOTAL RATE BASE 213,924 119,333 17,174 75,861 224 1,332 0 0


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

RBO 37RBO 38RBO 39RBO 40RBO 41RBO 42RBO 43RBO 44RBO 45RBO 46RBO 47RBO 48RBO 49RBO 50RBC 1 CASH WORKING CAPITAL (LEAD LAG)RBC 2 DISTRIBUTION RBC 3 O&M EXPENSE RELATED CASH WORKING CAPITALRBC 4 Payroll (Distribution Only) SALWAGES 930 520 75 328 1 6 0 0RBC 5 Pension SALWAGES 83 46 7 29 0 1 0 0RBC 6 Other Expenses OMXPPPP 5,021 2,943 424 1,623 5 27 0 0RBC 7 TOTAL EXPENSES 6,034 3,509 505 1,980 6 33 0 0RBC 8 POR Working Capital POR 27,931 8,496 1,391 17,634 32 378 0 0RBC 9 TOTAL EXPENSES PER DAY 93 33 5 54 0 1 0 0RBC 10RBC 11 CWC REQUIREMENT (TOTAL EXPENSES x EXPENSE LAG 1,314 465 73 759 1 16 0 0RBC 12RBC 13 AVERAGE PREPAYMENTS 153 84 11 56 0 1 0 0RBC 14 DISTRIBUTION ACCRUED TAXES 1,563 852 106 593 2 10 0 0RBC 15 INTEREST PAYMENTS TOTPLT (695) (388) (56) (245) (1) (4) 0 0RBC 16RBC 17RBC 18 NET DISTRIBUIOTN CASH WORKING CAPITAL REQUIREM 2,335 1,013 135 1,162 3 22 0 0RBC 19RBC 20RBC 21 PURCHASED POWERRBC 22 O&M EXPENSE RELATED CASH WORKING CAPITALRBC 23 Commodity Purchased - Contract PurchasesENERGY1 0 0 0 0 0 0 0 0RBC 24 Commodity Purchased - Spot Market PurchaENERGY1 0 0 0 0 0 0 0 0RBC 25 TOTAL EXPENSES 0 0 0 0 0 0 0 0RBC 26RBC 27 TOTAL EXPENSES PER DAY 0 0 0 0 0 0 0 0RBC 28RBC 29 PP CWC REQUIREMENT (TOTAL EXPENSES x EXPENSE L 0 0 0 0 0 0 0 0RBC 30RBC 31 Energy ACCRUED TAXES ENERGY1 0 0 0 0 0 0 0 0RBC 32RBC 33 NET Energy CASH WORKING CAPITAL REQUIREMENT 0 0 0 0 0 0 0 0RBC 34


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

RBC 35 TRANSMISSIONRBC 36 O&M EXPENSE - PJM Transmission PurchaDTRAN 0 0 0 0 0 0 0 0RBC 37RBC 38 TOTAL EXPENSES PER DAY 0 0 0 0 0 0 0 0RBC 39RBC 40 CWC REQUIREMENT (TOTAL EXPENSES x EXPENSE LAG 0 0 0 0 0 0 0 0RBC 41RBC 42 TRANSMISSION ACCRUED TAXES DTRAN 0 0 0 0 0 0 0 0RBC 43RBC 44 NET TRANSMISSION CASH WORKING CAPITAL REQUIRE 0 0 0 0 0 0 0 0RBC 45RBC 46RBC 47 NET TOTAL CASH WORKING CAPITAL REQUIREMENT 2,335 1,013 135 1,162 3 22 0 0RBC 48RBC 49RBC 50RBC 1 CASH WORKING CAPITAL (LEAD LAG) CONTINUEDRBC 2RBC 3 LAG/LEAD DAYS NET DAYSRBC 4 REVENUE LAG DAYS 47.25RBC 5 EXPENSE LEAD DAYS 33.17 14.08RBC 6 PURCHASED POWER REVENUE LAG DAYS 47.25RBC 7 PURCHASED POWER EXP LEAD DAYS 35.52 11.73RBC 8 TRANSMISSION REVENUE LAG DAYS 47.25RBC 9 TRANSMISSION EXP LEAD DAYS 12.50 34.75RBC 10 DISTRIBUTION REVENUE LAG DAYS 47.25RBC 11 DISTRIBUTION LEAD DAYS 33.13 14.13RBC 12RBC 13RBC 14RBC 15RBC 16 DISTRIBUTION ACCRUED TAXESRBC 17 Federal Income Tax EBT 21,849 11,177 968 9,536 27 142 0 0RBC 18 State Income Tax EBT 17,292 8,846 766 7,547 21 112 0 0RBC 19 PURTA Taxes PLT_3601 0 0 0 0 0 0 0 0RBC 20 Capital Stock CAPSTOCK 0 0 0 0 0 0 0 0RBC 21 PA & Local Use Taxes CLAIMREV 0 0 0 0 0 0 0 0RBC 22 PA Property tax TOTPLT 20,638 11,541 1,662 7,286 22 128 0 0RBC 23 PA Corp Loan Tax TOTPLT 0 0 0 0 0 0 0 0RBC 24 Philadelphia BPT SALESREV 0 0 0 0 0 0 0 0RBC 25 Local Privilege Tax SALESREV 0 0 0 0 0 0 0 0RBC 26 Gross Receipts Tax SALESREV 510,607 279,524 35,438 191,936 555 3,154 0 0RBC 27 Lag Day Weighted Accrued Taxes 570,385 311,088 38,833 216,304 625 3,535 0 0RBC 28 Total Accrued Taxes CWC 1,563 852 106 593 2 10 0 0RBC 29RBC 30 DISTRIBUTION AVERAGE PREPAYMENTSRBC 31 Call Center CUST 0 0 0 0 0 0 0 0RBC 32 EEI and EPRI Dues CLAIMREV 7 4 1 3 0 0 0 0


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

RBC 33 PUC Assess - Electric SALESREV 94 52 7 36 0 1 0 0RBC 34 Prepaid Rents and Pole Attachment Fees PLT_364 0 0 0 0 0 0 0 0RBC 35 Prepaid Barrel Locks CMETERS 0 0 0 0 0 0 0 0RBC 36 SEPTA Duct Rentals PLT_366 0 0 0 0 0 0 0 0RBC 37 Philadelphia Work Permits DISTPLT 0 0 0 0 0 0 0 0RBC 38 Business Support System CUST 0 0 0 0 0 0 0 0RBC 39 VEBA Adjustment SALWAGES 2 1 0 1 0 0 0 0RBC 40 Facilities Contracts DISTPLT 5 3 0 2 0 0 0 0RBC 41 IT Service Contracts TOTPLT 43 24 3 15 0 0 0 0RBC 42 Fleet Activities GENLPLT 1 1 0 0 0 0 0 0RBC 43 Billing and Research CUSTBILLS 0 0 0 0 0 0 0 0RBC 44 Postage CUSTBILLS 0 0 0 0 0 0 0 0RBC 45 TOTAL AVERAGE PREPAYMENTS 153 84 11 56 0 1 0 0RBC 46RBC 47RBC 48RBC 49RBC 50RBC 51 OPERATING REVENUESRBC 52RBC 53 SALES REVENUESRBC 54 Sales of Electricity Revenues CALCULATED 31,326 17,149 2,174 11,775 34 193 0 0RBC 55 Sales of Electricity Revenues - Nuclear DecomENERGY2 0 0 0 0 0 0 0 0RBC 56 Transmission Revenues DTRANR 0 0 0 0 0 0 0 0RBC 57 Purchased Electric Revenues ENERGY1 0 0 0 0 0 0 0 0RBC 58 TOTAL SALES OF ELECTRICITY 31,326 17,149 2,174 11,775 34 193 0 0RBC 59RBC 60 OTHER OPERATING REVENUESRBC 61 Unbilled and Cost Adjustment Revenue SALESREV 0 0 0 0 0 0 0 0RBC 62 450-Forfeited Discounts OX_904 238 173 25 40 0 0 0 0RBC 63 454-Rent from Electric Property PLT_364 0 0 0 0 0 0 0 0RBC 64 456-Other Electric Revenues DISTPLT 659 369 53 233 1 4 0 0RBC 65 TOTAL OTHER OPERATING REV 897 542 78 273 1 4 0 0RBC 66RBC 67 TOTAL OPERATING REVENUES 32,223 17,690 2,252 12,048 35 198 0 0RBC 68RBC 69RBC 70RBC 71RBC 72RBC 73RBC 74RBC 75RBC 76RBC 77RBC 78RBC 79RBC 80


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

RBC 81RBC 82RBC 83RBC 84RBC 85RBC 86RBC 87RBC 88RBC 89RBC 90RBC 91RBC 92RBC 93RBC 94RBC 95RBC 96RBC 97RBC 98RBC 99RBC 100E 1 OPERATION & MAINTENANCE EXPENSEE 2E 3 PRODUCTION EXPENSEE 4 Other Power SupplyE 5 555 - Purchased Power - Capacity ENERGY1 0 0 0 0 0 0 0 0E 6 Total Other Power Supply 0 0 0 0 0 0 0 0E 7 TOTAL PRODUCTION EXPENSE 0 0 0 0 0 0 0 0E 8E 9 TRANSMISSION EXPENSESE 10 Operation Expense DTRANR 0 0 0 0 0 0 0 0E 11 Maintenance Expense DTRAN 0 0 0 0 0 0 0 0E 12 TOTAL TRANSMISSION EXPENSE 0 0 0 0 0 0 0 0E 13E 14 DISTRIBUTION EXPENSESE 15 OperationE 16 580-Supervision SALWAGDO 10 6 1 4 0 0 0 0E 17 581-Load Dispatch DISTPLT 3 2 0 1 0 0 0 0E 18 582-Station Equipment PLT_362 0 0 0 0 0 0 0 0E 19 583-Overhead Lines OHDIST 0 0 0 0 0 0 0 0E 20 584-Underground Lines UGDIST 0 0 0 0 0 0 0 0E 21 585-Street Lighting PLT_3713 0 0 0 0 0 0 0 0E 22 586-Metering CMETERS 0 0 0 0 0 0 0 0E 23 587-Customer Installations CUST 0 0 0 0 0 0 0 0E 24 588-Miscellaneous DISTPLT 3,361 1,880 271 1,187 4 21 0 0E 25 589-Rents DISTPLT 13 7 1 4 0 0 0 0E 26 Total Distribution Operation 3,387 1,894 273 1,196 4 21 0 0E 27E 28 Maintenance


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

E 29 590-Supervision SALWAGDM 0 0 0 0 0 0 0 0E 30 591-Structures PLT_361 0 0 0 0 0 0 0 0E 31 592-Station Equipment PLT_362 0 0 0 0 0 0 0 0E 32 593-Overhead Lines OHDIST 0 0 0 0 0 0 0 0E 33 594-Underground Lines UGDIST 0 0 0 0 0 0 0 0E 34 595-Transformers PLT_368 0 0 0 0 0 0 0 0E 35 596-Street Lighting PLT_373 0 0 0 0 0 0 0 0E 36 597-Metering CMETERS 0 0 0 0 0 0 0 0E 37 598-Miscellaneous DISTPLT 1,204 674 97 425 1 7 0 0E 38 Total Distribution Maintenance 1,204 674 97 425 1 7 0 0E 39E 40 TOTAL DISTRIBUTION PLANT O&M EXPENSES 4,591 2,568 370 1,621 5 28 0 0E 41 TOTAL PURCHASED POWER O&M EXPENSES 0 0 0 0 0 0 0 0E 42 TOTAL TRANSMISSION O&M EXPENSES 0 0 0 0 0 0 0 0E 43E 44 TOTAL OPER & MAINT EXP (PROD,TRAN,& DIST) 4,591 2,568 370 1,621 5 28 0 0E 45E 46E 47E 48E 49E 50E 51 OPERATION & MAINTENANCE EXPENSE CONTINUEDE 52E 53 CUSTOMER ACCOUNTS EXPENSESE 54 901-Supervision SALWAGCA 0 0 0 0 0 0 0 0E 55 902-Meter Reading CMETERS 0 0 0 0 0 0 0 0E 56 903-Customer Records and Collection Expen CUSTREC 0 0 0 0 0 0 0 0E 57 904-Uncollectible Accounts EXP_904 930 675 97 157 0 1 0 0E 58 905-Miscellaneous CA CUSTCAM 0 0 0 0 0 0 0 0E 59 TOTAL CUSTOMER ACCTS EXPENSE 930 675 97 157 0 1 0 0E 60E 61E 62 CUSTOMER SERVICE EXPENSESE 63 907-Supervision SALWAGCS 0 0 0 0 0 0 0 0E 64 908-Customer Assistance CUSTASST 0 0 0 0 0 0 0 0E 65 909-Informational Advertisement CUSTADVT 0 0 0 0 0 0 0 0E 66 910-Miscellaneous CS CUSTCSM 0 0 0 0 0 0 0 0E 67 TOTAL CUSTOMER SERVICE EXPENSE 0 0 0 0 0 0 0 0E 68E 69 SALES EXPENSES TOTAL (ACCT 912 & 916 CUSTSALES 0 0 0 0 0 0 0 0E 70E 71 TOTAL OPER & MAINT EXCL A&G 5,521 3,242 467 1,778 5 29 0 0E 72E 73 ADMINISTRATIVE & GENERAL EXPENSEE 74 920-Administrative Salaries SALWAGES 258 144 21 91 0 2 0 0E 75 921-Office Supplies & Expense SALWAGES 55 31 4 19 0 0 0 0E 76 923-Outside Service Employed SALWAGES 500 279 40 176 1 3 0 0


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

E 77 924-Property Insurance DGPLT 11 6 1 4 0 0 0 0E 78 925-Injuries and Damages SALWAGES 63 35 5 22 0 0 0 0E 79 926-Employee Pensions & Benefits SALWAGES 207 116 17 73 0 1 0 0E 80 928-Regulatory Commission CLAIMREV 215 121 17 75 0 1 0 0E 81 929-Duplicate Charges-Credit CLAIMREV (25) (14) (2) (9) (0) (0) (0) (0)E 82 930- CMETERS 0 0 0 0 0 0 0 0E 83 930.2-Miscellaneous General CLAIMREV 51 29 4 18 0 0 0 0E 84 932-Maintenance of General Plant GENLPLT 42 23 3 15 0 0 0 0E 85 TOTAL A&G EXPENSE 1,376 770 111 485 1 8 0 0E 86E 87 TOTAL DISTIBUTION OPERATION & MAINTENANCE EXPEN 6,897 4,012 577 2,263 6 38 0 0E 88E 89 TOTAL OPERATION & MAINTENANCE EXPENSES 6,897 4,012 577 2,263 6 38 0 0E 90E 91E 92E 93E 94E 95E 96E 97E 98E 99E 100D 1 DEPRECIATION / AMORTIZATION EXPENSED 2D 3 INTANGIBLE PLANT EXPENSE INTPLT 588 329 47 207 1 4 0 0D 4D 5 TRANSMISSION PLANT EXPENSE TRANPLT 0 0 0 0 0 0 0 0D 6D 7 DISTRIBUTION PLANT EXPENSED 8 360-Land & Land Rights PLT_360 0 0 0 0 0 0 0 0D 9 361-Structures & Improvements PLT_361 0 0 0 0 0 0 0 0D 10 362-Station Equipment PLT_362 0 0 0 0 0 0 0 0D 11 364-Poles,Towers & Fixtures PLT_364 0 0 0 0 0 0 0 0D 12 365-Overhead Conductors & Devices PLT_365 0 0 0 0 0 0 0 0D 13 366-Underground Conduit PLT_366 0 0 0 0 0 0 0 0D 14 367-Underground Conductors & Devices PLT_367 0 0 0 0 0 0 0 0D 15 368-Line Transformers PLT_368 0 0 0 0 0 0 0 0D 16 369-Services PLT_369 8,672 4,849 698 3,061 9 54 0 0D 17 370-Meters and AMR Amortization PLT_370 0 0 0 0 0 0 0 0D 18 371-Installation on Customer Premises PLT_371 0 0 0 0 0 0 0 0D 19 373-Street Lighting & Signal Systems PLT_373 0 0 0 0 0 0 0 0D 20 374-Asset Retirement Costs for Distribution PDISTPLTXAR 0 0 0 0 0 0 0 0D 21 TOTAL DISTRIBUTION PLANT EXPENSE 8,672 4,849 698 3,061 9 54 0 0D 22D 23 GENERAL PLANT EXPENSE GENLPLT 104 58 8 37 0 1 0 0D 24


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

D 25 COMMON PLANT DEPRECIATION/AMORTIZSALWAGES 219 123 18 77 0 1 0 0D 26D 27D 28 TOTAL DEPRECIATION / AMORTIZATION EXPENSE 9,583 5,359 772 3,383 10 59 0 0D 29D 30D 31D 32D 33D 34D 35D 36D 37D 38D 39D 40D 41D 42D 43D 44D 45D 46D 47D 48D 49D 50TO 1 OTHER OPERATING EXPENSESTO 2TO 3 TAXES OTHER THAN INCOME TAXESTO 4 General TaxesTO 5 PURTA Taxes PLT_3601 0 0 0 0 0 0 0 0TO 6 Capital Stock CAPSTOCK 0 0 0 0 0 0 0 0TO 7 Payroll Related SALWAGES 67 37 5 24 0 0 0 0TO 8 PA & Local Use Tax CLAIMREV 6 3 0 2 0 0 0 0TO 9 PA Property Tax TOTPLT 267 149 22 94 0 2 0 0TO 10 PA Corporate LoanTax TOTPLT 0 0 0 0 0 0 0 0TO 11 Total General Taxes 340 190 27 120 0 2 0 0TO 12TO 13TO 14 Gross Receipt TaxTO 15TO 16 Purchased PowerTO 17 Retail Revenue SCH RBC, LN 57 0 0 0 0 0 0 0 0TO 18 Forfeited Discounts 0TO 19 Less: Bad Debt 0TO 20 Total Purchased Power Revenue CALCULATED 0 0 0 0 0 0 0 0TO 21 Total Purchased Power @ GRT Rate 5.90%CALCULATED 0 0 0 0 0 0 0 0TO 22


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

TO 23 TransmissionTO 24 Retail Revenue SCH RBC, LN 56 0 0 0 0 0 0 0 0TO 25 Forfeited Discounts 0TO 26 Less: Bad Debt 0TO 27 Total Transmission Revenue CALCULATED 0 0 0 0 0 0 0 0TO 28 Total Transmission @ GRT Rate 5.90% CALCULATED 0 0 0 0 0 0 0 0TO 29TO 30 DistributionTO 31 Retail Revenue 31,326 17,149 2,174 11,775 34 193 0 0TO 32 Forfeited Discounts SCH RBC, LN 62 238 173 25 40 0 0 0 0TO 33 Less: Bad Debt SCH E, LN 57 930 675 97 157 0 1 0 0TO 34 Total Distribution Revenue CALCULATED 30,634 16,647 2,102 11,658 34 193 0 0TO 35 Total Distribution @ GRT Rate 5.90% CALCULATED 1,807 982 124 688 2 11 0 0TO 36TO 37 Total Gross Receipts Tax 1,807 982 124 688 2 11 0 0TO 38TO 39 TOTAL PURCHASED POWER TOIT EXPENSES 0 0 0 0 0 0 0 0TO 40 TOTAL TRANSMISSION TOIT EXPENSES 0 0 0 0 0 0 0 0TO 41 TOTAL DISTRIBUTION TOIT EXPENSES 2,147 1,172 151 808 2 13 0 0TO 42TO 43 TOTAL TAXES OTHER THAN INCOME 2,147 1,172 151 808 2 13 0 0TO 44TO 45TO 46TO 47TO 48TO 49TO 50TI 1 DEVELOPMENT OF DISTRIBUTION INCOME TAXESTI 2TI 3 TOTAL DISTRIBUTION OPERATING REVENUES 32,223 17,690 2,252 12,048 35 198 0 0TI 4 LESS:TI 5 OPERATION & MAINTAINENCE EXPENSE SCH E, LN 87 6,897 4,012 577 2,263 6 38 0 0TI 6 DEPRECIATION AND AMORTIZATION EXP SCH D, LN 28 9,583 5,359 772 3,383 10 59 0 0TI 7 TAXES OTHER THAN INCOME TAXES SCH TO, LN 41 2,147 1,172 151 808 2 13 0 0TI 8 NET OPERATING INCOME BEFORE TAXES 13,596 7,147 751 5,594 16 87 0 0TI 9 LESS:TI 10 INTEREST EXPENSE (Rate Base * 1.94% Weighted Cost of D 4,149 2,314 333 1,471 4 26 0 0TI 11TI 12 BASE TAXABLE DISTRIBUTION INCOME 9,447 4,833 418 4,123 12 61 0 0TI 13TI 14TI 15 CALCULATION OF PA STATE INCOME TAXESTI 16 BASE TAXABLE INCOME SCH TI, LN 12 9,447 4,833 418 4,123 12 61 0 0TI 17 LESS:TI 18 State Tax Depreciation (Over) Under Book TOTPLT (1,215) (680) (98) (429) (1) (8) 0 0TI 19 Other Adjustment TOTPLT 2,333 1,305 188 824 2 14 0 0TI 20 Repair Allowance Deduction TOTPLT 5,941 3,322 478 2,097 6 37 0 0


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

TI 21 PA STATE TAXALBE DISTRIBUTION INCOME 2,389 886 (150) 1,631 4 18 0 0TI 22 PA STATE INCOME TAXES @ Tax Rate 9.99% 239 88 (15) 163 0 2 0 0TI 23TI 24 0TI 25 CALCULATION OF FEDERAL INCOME TAXESTI 26 BASE TAXABLE INCOME SCH TI, LN 12 9,447 4,833 418 4,123 12 61 0 0TI 27 LESS:TI 28 PA State Income Taxes 239 88 (15) 163 0 2 0 0TI 29 Federal Tax Depreciation (Over) Under Book TOTPLT (4,690) (2,623) (378) (1,656) (5) (29) 0 0TI 30 Other Adjustment TOTPLT 2,333 1,305 188 824 2 14 0 0TI 31 Repair Allowance Deduction TOTPLT 5,941 3,322 478 2,097 6 37 0 0TI 32 FEDERAL TAXALBE DISTRIBUTION INCOME 5,625 2,740 145 2,695 7 37 0 0TI 33 FEDERAL INCOME TAXES @ Tax Rate 21.00% 1,181 575 30 566 2 8 0 0TI 34TI 35 PLUS: TI 36 DEFERRED FEDERAL INCOME TAXESTI 37 Federal Accelerated Depreciation (Over) Und TOTPLT (2,157) (1,206) (174) (762) (2) (13) 0 0TI 38 DEFERRED FEDERAL INCOME TAXES @ Tax Rate 21.00% (453) (253) (36) (160) (0) (3) 0 0TI 39TI 40 LESS:TI 41 OTHER TAX ADJUSTMENTSTI 42 Electric Plant TOTPLT 1 1 0 0 0 0 0 0TI 43 Common Plant SALWAGES 0 0 0 0 0 0 0 0TI 44 Consolidated Income Tax Adjustment EBT 0 0 0 0 0 0 0 0TI 45 TOTAL DISTRIBUTION FEDERAL INCOME TAX EXPENSE 727 322 (6) 406 1 5 0 0TI 46TI 47 TOTAL DISTRIBUTION INCOME TAX EXPENSE 966 410 (21) 569 2 7 0 0TI 48TI 49TI 50TI 51 DEVELOPMENT OF INCOME TAXES CONTINUEDTI 52TI 53 DEVELOPMENT OF PURCHASED POWER TAXESTI 54 PURCHASED POWER OPERATING REVENUSCH RBC, LN 57 0 0 0 0 0 0 0 0TI 55 LESS:TI 56 OPERATION & MAINTAINENCE EXPENSE SCH E, LN 41 0 0 0 0 0 0 0 0TI 57 TAXES OTHER THAN INCOME TAXES SCH TO, LN 39 0 0 0 0 0 0 0 0TI 58 NET OPERATING INCOME BEFORE TAXES 0 0 0 0 0 0 0 0TI 59 LESS:TI 60 INTEREST EXPENSE (Rate Base * 1.94% Weighted Cost of D 0 0 0 0 0 0 0 0TI 61 BASE TAXABLE PURCHASED POWER INCOME 0 0 0 0 0 0 0 0TI 62 LESS:TI 63 PA STATE PURCHASED PWR INCOME TAXES @ Tax Rate 0 0 0 0 0 0 0 0TI 64 EQUALS:TI 65 FEDERAL PURCHASED PWR INCOME TAXES @ Tax Rate 0 0 0 0 0 0 0 0TI 66 Additional Purchase Power Expense NOL 0 0 0 0 0 0 0 0TI 67TI 68 DEVELOPMENT OF TRANSMISSION TAXES


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

TI 69 TRANSMISSION OPERATING REVENUES SCH RBC, LN 56 0 0 0 0 0 0 0 0TI 70 LESS:TI 71 OPERATION & MAINTAINENCE EXPENSE SCH E, LN 42 0 0 0 0 0 0 0 0TI 72 TAXES OTHER THAN INCOME TAXES SCH TO, LN 40 0 0 0 0 0 0 0 0TI 73 NET OPERATING INCOME BEFORE TAXES 0 0 0 0 0 0 0 0TI 74 LESS:TI 75 INTEREST EXPENSE (Rate Base * 1.94% Weighted Cost of D 0 0 0 0 0 0 0 0TI 76 BASE TAXABLE TRANSMISSION INCOME 0 0 0 0 0 0 0 0TI 77 LESS:TI 78 PA STATE PURCHASED PWR INCOME TAXES @ Tax Rate 0 0 0 0 0 0 0 0TI 79 EQUALS:TI 80 FEDERAL PURCHASED PWR INCOME TAXES @ Tax Rate 0 0 0 0 0 0 0 0TI 81TI 82 TOTAL PA INCOME TAX EXPENSE 239 88 (15) 163 0 2 0 0TI 83 TOTAL FEDERAL INCOME TAX EXPENSE 727 322 (6) 406 1 5 0 0TI 84 TOTAL INCOME TAX EXPENSE 966 410 (21) 569 2 7 0 0TI 85TI 86TI 87TI 88TI 89 TAX RATESTI 90 GROSS RECEIPTS TAX RATE 5.90%TI 91 STATE TAX RATE 9.99%TI 92 UNCOLLECTIBLE EXPENSES 0.00886TI 93 FEDERAL TAX RATE - CURRENT 21.00%TI 94 PUC / OCA & SBA ASSESSMENT RATE 0.0036TI 95 EFFECTIVE TAX RATE 28.8921%TI 96 LPC RATE 0.004319TI 97 GROSS REVENUE CONVERSION FACTOR 1.507458TI 98 WEIGHTED COST OF DEBT 1.9395%TI 99TI 100SW 1 DEVELOPMENT OF SALARIES & WAGES ALLOCATION FACTORSW 2SW 3 PRODUCTION OTHER SALARIES & WAGES EXPENSESW 4 555-Purchased Power OX_PROD 0 0 0 0 0 0 0 0SW 5 TOTAL PRODUCTION OTHER SAL & WAG EXP 0 0 0 0 0 0 0 0SW 6SW 7 TRANSMISSION SALARIES & WAGES EXPENSESW 8 Operation OX_TRAN 0 0 0 0 0 0 0 0SW 9 Maintenance MX_TRAN 0 0 0 0 0 0 0 0SW 10 TOTAL TRANSMISSION 0 0 0 0 0 0 0 0SW 11SW 12 DISTRIBUTION SALARIES & WAGES EXPENSESW 13 OperationSW 14 583-Overhead Lines OX_583 0 0 0 0 0 0 0 0SW 15 584-Underground Lines OX_584 0 0 0 0 0 0 0 0SW 16 586-Metering OX_586 0 0 0 0 0 0 0 0


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

SW 17 587-Customer Installations OX_587 0 0 0 0 0 0 0 0SW 18 588-Miscellaneous OX_588 419 234 34 148 0 3 0 0SW 19 Total Operation 419 234 34 148 0 3 0 0SW 20 MaintenanceSW 21 591-Structures MX_591 0 0 0 0 0 0 0 0SW 22 592-Station Equipment MX_592 0 0 0 0 0 0 0 0SW 23 593-Overhead Lines MX_593 0 0 0 0 0 0 0 0SW 24 594-Underground Lines MX_594 0 0 0 0 0 0 0 0SW 25 595-Transformers MX_595 0 0 0 0 0 0 0 0SW 26 596-Street Lighting MX_596 0 0 0 0 0 0 0 0SW 27 598-Miscellaneous MX_598 231 129 19 82 0 1 0 0SW 28 Total Maintenance 231 129 19 82 0 1 0 0SW 29 TOTAL DISTRIBUTION 650 363 52 229 1 4 0 0SW 30SW 31 CUSTOMER ACCOUNTS SAL & WAGES EXPSW 32 903-Customer Records and Collection Expen CUSTREC 0 0 0 0 0 0 0 0SW 33 905-Miscellaneous CA CUSTCAM 0 0 0 0 0 0 0 0SW 34 TOTAL CUSTOMER ACCOUNTS SAL & WAGES EXP 0 0 0 0 0 0 0 0SW 35SW 36 CUSTOMER SERVICE SAL & WAGES EXPSW 37 908-Customer Assistance CUSTASST 0 0 0 0 0 0 0 0SW 38 909-Advertisement CUSTADVT 0 0 0 0 0 0 0 0SW 39 910-Miscellaneous CS CUSTCSM 0 0 0 0 0 0 0 0SW 40 TOTAL CUSTOMER SERVICE SAL & WAGES EXP 0 0 0 0 0 0 0 0SW 41SW 42 SALES EXPENSE (ACCT 912&916) OX_CS 0 0 0 0 0 0 0 0SW 43SW 44 ADMINISTRATIVE & GENERAL SALARIES &SALWAGXAG 280 157 23 99 0 2 0 0SW 45 TOT OPER & MAINTENANCE LABOR 930 520 75 328 1 6 0 0SW 46SW 47SW 48SW 49SW 50AF 1 ALLOCATION FACTOR TABLEAF 2 EXTERNALLY DEVELOPED ALLOCATION FACTORSAF 3AF 4 DEMANDAF 5 DEMAND - PRODUCTION RELATEDAF 6 Demand Production DPROD 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000 0.0000AF 7AF 8AF 9AF 10AF 11 DEMAND - TRANSMISSION RELATEDAF 12 Demand Transmission (1 Coincident Peak) DTRAN 8,141,078 3,547,555 512,386 1,546,608 72,427 2,356,885 99,550 5,668AF 13AF 14 Demand Transmission (Revenue) DTRANR 185,615 86,438 22,449 38,019 1,136 35,728 1,754 91


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

AF 15AF 16AF 17AF 18AF 19AF 20 DEMAND - DISTRIBUTION RELATED (Non-Coincident Peak Demand)AF 21 Demand Distribution Primary High Tension DDISPHT 9,380,936 3,547,555 1,069,010 1,889,922 83,086 2,569,692 163,341 58,330AF 22 Demand Distribution Primary Overhead Lines DDISTPOL 6,647,903 3,547,555 1,069,010 1,889,922 83,086 0 0 58,330AF 23 Demand Distribution Primary Underground LineDDISTPUL 6,647,903 3,547,555 1,069,010 1,889,922 83,086 0 0 58,330AF 24AF 25 Demand Distribution Secondary Overhead LineDDISTSOL 6,564,817 3,547,555 1,069,010 1,889,922 0 0 0 58,330AF 26 Demand Distribution Secondary Underground LDDISTSUL 6,564,817 3,547,555 1,069,010 1,889,922 0 0 0 58,330AF 27 Demand Distribution Overhead Line TransformDDISTSOT 6,564,817 3,547,555 1,069,010 1,889,922 0 0 0 58,330AF 28 Demand Distribution Undergrnd Line TransformDDISTSUT 6,564,817 3,547,555 1,069,010 1,889,922 0 0 0 58,330AF 29AF 30AF 31AF 32AF 33AF 34AF 35AF 36AF 37AF 38AF 39AF 40AF 41AF 42AF 43AF 44AF 45AF 46AF 47AF 48AF 49AF 50AF 51 ALLOCATION FACTOR TABLE CONTINUEDAF 52 EXTERNALLY DEVELOPED ALLOCATION FACTORSAF 53AF 54 ENERGYAF 55 Energy Revenue at pro-forma adjusted level ENERGY1 653,769 418,108 109,879 92,584 862 31,629 0 708AF 56 Energy @ Meter MWh Sales) ENERGY2 37,430,876 10,518,755 2,721,100 8,068,875 405,542 14,887,392 625,635 203,577AF 57AF 58AF 59AF 60AF 61AF 62


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

AF 63AF 64AF 65 CUSTOMERAF 66 364 & 365 - Cust. Dist. Secondary OH Lines (NCDISTSOL 6,564,817 3,547,555 1,069,010 1,889,922 0 0 0 58,330AF 67 366 & 367 - Cust. Dist. Secondary UG Lines (NCDISTSUL 6,564,817 3,547,555 1,069,010 1,889,922 0 0 0 58,330AF 66 364 & 366 - Cust. Dist. Secondary Poles, ToweCDISTSOLC 1,690,712 1,300,575 187,297 151,768 0 0 0 51,073AF 67 365 & 367 - Cust. Dist. Secondary Conductors CDISTSULC 1,690,712 1,300,575 187,297 151,768 0 0 0 51,073AF 68AF 69 369-Services CSERVICE 5,159,430 2,885,140 415,492 1,821,461 5,401 31,936 0 0AF 70 370-Meters CMETERS 316,854 231,254 33,303 43,557 1,249 7,384 108 0AF 71 371-Installation on Customer Premises CUSTPREM 1,690,712 1,300,575 187,297 151,768 0 0 0 51,073AF 72 373-Street Lighting & Signal Systems CLIGHT 1 0 0 0 0 0 0 1AF 73AF 74 Customer Deposits CUSTDEP 1.0000 0.3342 0.0758 0.5273 0.0028 0.0598 0.0000 0.0000AF 75AF 76AF 77 903-Customer Records and Collections CUSTREC 1.0000 0.7436 0.1117 0.0839 0.0075 0.0468 0.0002 0.0062AF 78 905-Miscellaneous Customer Accounts CUSTCAM 1,655,077 1,300,575 187,297 151,768 450 2,661 39 12,288 AF 79 908-Customer Assistance CUSTASST 1.0000 0.7824 0.1178 0.0346 0.0017 0.0601 0.0025 0.0009AF 80 909-Informational and Instructional Advertising CUSTADVT 1,655,077 1,300,575 187,297 151,768 450 2,661 39 12,288AF 81 910-Miscellaneous Customer Service CUSTCSM 1,655,077 1,300,575 187,297 151,768 450 2,661 39 12,288 AF 82 916-Miscellaneous Sales Expense CUSTSALES 1,655,077 1,300,575 187,297 151,768 450 2,661 39 12,288AF 83AF 84 Number of Bills CUSTBILLS 19,860,923 15,606,895 2,247,564 1,821,211 5,400 31,932 465 147,456AF 85 Number of Customers CUST 1,655,077 1,300,575 187,297 151,768 450 2,661 39 12,288AF 86 Number of Residential Customers CUSTRES 1,487,872 1,300,575 187,297 0 0 0 0 0AF 87AF 90AF 91AF 92AF 93AF 94AF 95AF 96AF 97AF 98AF 99AF 100AF 101 ALLOCATION FACTOR TABLE CONTINUEDAF 102 INTERNALLY DEVELOPED ALLOCATION FACTORSAF 103AF 104 Plant RelatedAF 105 Intangible Plant INTPLT 175,650 3,287 473 2,075 6 36 0 0AF 106 Transmission Plant in Service TRANPLT 0 0 0 0 0 0 0 0AF 107 Distribution Plant in Service DISTPLT 6,781,042 242,499 34,922 153,095 454 2,684 0 0AF 108 General Plant in Service GENLPLT 236,936 840 121 530 2 9 0 0AF 109 Total Electric Plant In Service TOTPLT 7,193,628 246,626 35,517 155,701 462 2,730 0 0AF 110


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

AF 111 Distribution Plant Excl Asset Retirement DISTPLTXAR 6,779,149 242,431 34,913 153,053 454 2,684 0 0AF 112 Total Transmission and Distribution Plant TDPLT 6,781,042 242,499 34,922 153,095 454 2,684 0 0AF 113 Total Distribution and General Plant DGPLT 7,017,978 243,338 35,043 153,626 456 2,694 0 0AF 114 Rate Base RATEBASE 4,846,186 119,333 17,174 75,861 224 1,332 0 0AF 115AF 116 Account 360 PLT_360 42,884 0 0 0 0 0 0 0AF 117 Account 361 PLT_361 139,261 0 0 0 0 0 0 0AF 118 Account 362 PLT_362 1,163,133 0 0 0 0 0 0 0AF 119 Account 364 PLT_364 754,022 0 0 0 0 0 0 0AF 120 Account 365 PLT_365 1,341,927 0 0 0 0 0 0 0AF 121 Account 366 PLT_366 464,223 0 0 0 0 0 0 0AF 122 Account 367 PLT_367 1,372,757 0 0 0 0 0 0 0AF 123 Account 368 PLT_368 634,209 0 0 0 0 0 0 0AF 124 Account 369 PLT_369 433,534 242,431 34,913 153,053 454 2,684 0 0AF 125 Account 370 PLT_370 346,878 0 0 0 0 0 0 0AF 126 Account 371 PLT_371 13,772 0 0 0 0 0 0 0AF 127 Account 373 PLT_373 72,548 0 0 0 0 0 0 0AF 128 Distribution Overhead Plant in Service OHDIST 2,095,949 0 0 0 0 0 0 0AF 129 Distribution Underground Plant in Service UGDIST 1,836,980 0 0 0 0 0 0 0AF 130 Accounts 360 & 361 PLT_3601 182,145 0 0 0 0 0 0 0AF 131 Accounts 371 & 373 PLT_3713 86,320 0 0 0 0 0 0 0AF 132AF 133 Residential DPLTRES 2,030,823 0 0 0 0 0 0 0AF 134 Residential Heating DPLTRH 487,605 0 0 0 0 0 0 0AF 135 General Service DPLTGS 753,038 0 0 0 0 0 0 0AF 136 Primary Distribution DPLTPRID 29,051 0 0 0 0 0 0 0AF 137 High Tension DPLTHT 546,256 0 0 0 0 0 0 0AF 138 Electric Propulsion DPLTEP 34,722 0 0 0 0 0 0 0AF 139 Lighting DPLTLCUST 51,435 0 0 0 0 0 0 0AF 140AF 141AF 142AF 143AF 144AF 145AF 146AF 147AF 148AF 149AF 150AF 151 ALLOCATION FACTOR TABLE CONTINUEDAF 152 INTERNALLY DEVELOPED ALLOCATION FACTORSAF 153AF 154 Production Expense RelatedAF 155 Account 555 OX_555 610,818 0 0 0 0 0 0 0AF 156 O&M Expense Production Other OX_PROD 610,818 0 0 0 0 0 0 0AF 157 Salaries and Wages Production Operation SALWAGPO 0 0 0 0 0 0 0 0AF 158


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(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

AF 159AF 160 Transmission Expense RelatedAF 161 Transmission Operation Expense OX_TRAN 172,218 0 0 0 0 0 0 0AF 162 Transmission Maintenance Expense MX_TRAN 0 0 0 0 0 0 0 0AF 163 Transmission Salaries & Wages Accounts 511 SALWAGTO 0 0 0 0 0 0 0 0AF 164 Transmission Salaries & Wages Accounts 569 SALWAGTM 0 0 0 0 0 0 0 0AF 165AF 166AF 167 Distribution Expense RelatedAF 168 Account 580 OX_580 394 6 1 4 0 0 0 0AF 169 Account 581 OX_581 46 2 0 1 0 0 0 0AF 170 Account 582 OX_582 3,764 0 0 0 0 0 0 0AF 171 Account 583 OX_583 8,321 0 0 0 0 0 0 0AF 172 Account 584 OX_584 7,521 0 0 0 0 0 0 0AF 173 Account 585 OX_585 0 0 0 0 0 0 0 0AF 174 Account 586 OX_586 10,978 0 0 0 0 0 0 0AF 175 Account 587 OX_587 8,643 0 0 0 0 0 0 0AF 176 Account 588 OX_588 52,563 1,880 271 1,187 4 21 0 0AF 177 Account 589 OX_589 197 7 1 4 0 0 0 0AF 178 Account 591 MX_591 7,342 0 0 0 0 0 0 0AF 179 Account 592 MX_592 19,136 0 0 0 0 0 0 0AF 180 Account 593 MX_593 122,100 0 0 0 0 0 0 0AF 181 Account 594 MX_594 34,939 0 0 0 0 0 0 0AF 182 Account 595 MX_595 1,624 0 0 0 0 0 0 0AF 183 Account 596 MX_596 1,830 0 0 0 0 0 0 0AF 184 Account 597 MX_597 0 0 0 0 0 0 0 0AF 185 Account 598 MX_598 18,834 674 97 425 1 7 0 0AF 186 O&M Accounts 581-589 OX_DIST 92,033 1,888 272 1,192 4 21 0 0AF 187 O&M Accounts 591-598 MX_DIST 205,805 674 97 425 1 7 0 0AF 188AF 189AF 190AF 191AF 192AF 193AF 194AF 195AF 196AF 197AF 198AF 199AF 200AF 201 ALLOCATION FACTOR TABLE CONTINUEDAF 202 INTERNALLY DEVELOPED ALLOCATION FACTORSAF 203AF 204 Customer Distribution Expense RelatedAF 205 Account 902 OX_902 572 0 0 0 0 0 0 0AF 206 Account 903 OX_903 71,133 0 0 0 0 0 0 0


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

AF 207 Account 904 OX_904 36,723 675 97 157 0 1 0 0AF 208 O&M Accounts 902-905 OX_CA 116,985 675 97 157 0 1 0 0AF 209AF 210 Account908 OX_908 11,028 0 0 0 0 0 0 0AF 211 Account909 OX_909 885 0 0 0 0 0 0 0AF 212 Account910 OX_910 149 0 0 0 0 0 0 0AF 213 O&M Accounts 908-910 OX_CS 12,062 0 0 0 0 0 0 0AF 214 Accounts 901-910 X_CACS 129,047 675 97 157 0 1 0 0AF 215AF 216 Total O&M less Purchased Power OMXPP 791,152 4,012 577 2,263 6 38 0 0AF 217 Total O&M less PP less Payroll less Pension OMXPPPP 611,750 3,376 486 1,862 5 31 0 0AF 218AF 219 Salaries and Wages Expense RelatedAF 220 Salaries & Wages Accounts 581-589 SALWAGDO 16,433 234 34 148 0 3 0 0AF 221 Salaries & Wages Accounts 591-598 SALWAGDM 55,177 129 19 82 0 1 0 0AF 222 Salaries & Wages Accounts 902-905 SALWAGCA 29,334 0 0 0 0 0 0 0AF 223 Salaries & Wages Accounts 908-910 SALWAGCS 1,219 0 0 0 0 0 0 0AF 224 Salaries & Wages Excluding Admin & Gen SALWAGXAG 102,164 363 52 229 1 4 0 0AF 225 Total Salaries and Wages Expense SALWAGES 146,785 520 75 328 1 6 0 0AF 226AF 227 Base Taxable Income EBT 218,695 4,833 418 4,123 12 61 0 0AF 228AF 229AF 230AF 231AF 232AF 233AF 234AF 235AF 236AF 237AF 238AF 239AF 240AF 241AF 242AF 243AF 244AF 245AF 246AF 247AF 248AF 249AF 250AF 251 REVENUES AND BILLING DETERMINANTSAF 252AF 253 Base Rate Sales Revenue SALESREV 1,224,574 17,149 2,174 11,775 34 193 0 0AF 254


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

AF 255 Residential SREVRES 681,075 17,149 0 0 0 0 0 0AF 256 Residential Heating SREVRH 136,434 0 2,174 0 0 0 0 0AF 257 General Service SREVGS 224,851 0 0 11,775 0 0 0 0AF 258 Primary Distribution SREVPRID 8,178 0 0 0 34 0 0 0AF 259 High Tension SREVHT 146,754 0 0 0 0 193 0 0AF 260 Electric Propulsion SREVEP 7,207 0 0 0 0 0 0 0AF 261 Lighting SREVLCUST 20,075 0 0 0 0 0 0 0AF 262AF 263AF 264AF 265AF 266 Claimed Rate Sales Revenue CLAIMREV 2,206,473 20,999 3,025 13,103 39 229 0 0AF 267AF 268 Capital Stock CAPSTOCK 4,700,051 133,812 19,271 84,402 250 1,479 0 0AF 269AF 270AF 271AF 272 PRESENT REVENUES/EXPENSES FROM SALES INPUTAF 273AF 274 Total Sales of Electricity Revenues 1,220,714 681,075 136,434 224,851 8,178 146,754 7,207 20,075AF 275 Sales of Electricity Revenues - Distribution 1,224,574 681,075 136,434 224,851 8,178 146,754 7,207 20,075AF 276 Sales of Electricity Revenues - Nuclear Decommissioning (3,860) 0 0 0 0 0 0 0AF 277AF 278AF 279AF 280 Sales of Electricity Revenues - Transmission 185,615 86,438 22,449 38,019 1,136 35,728 1,754 91AF 281AF 282AF 283 BILLING DETERMINATE INPUTSAF 284 Number of Customer Bills SCH AF, LN 84 19,860,923 15,606,895 2,247,564 1,821,211 5,400 31,932 465 147,456AF 285 Annual MWh Sales @ Meter SCH AF, LN 56 37,430,876 10,518,755 2,721,100 8,068,875 405,542 14,887,392 625,635 203,577AF 286 Annual MW - Billed 63,105 0 0 26,760 1,043 33,557 1,746 0AF 287AF 288AF 289 RATE OF RETURNAF 290 Rate of Return (Equalized) SCH AF, LN 290 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79% 7.79%AF 291AF 292AF 293AF 294AF 295AF 296AF 297AF 298AF 299AF 300AP 1 ALLOCATION PROPORTIONS TABLEAP 2 EXTERNALLY DEVELOPED ALLOCATION F


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PECO Exhibit JD-17




(a) (b) (c) (d) (e) (f) (g) (h) (i) (j)

AP 3AP 4AP 5 DEMAND - PRODUCTION RELATEDAP 6 Demand Production DPROD 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000AP 7AP 8AP 9AP 10AP 11 DEMAND - TRANSMISSION RELATEDAP 12 Demand Transmission (1 Coincident Peak) DTRAN 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000AP 13AP 14 Demand Transmission (Revenue) DTRANR 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000 0.00000AP 15AP 16AP 17AP 18AP 19AP 20 DEMAND - DISTRIBUTION RELATED (No

peco exhibit jd-11 · 2018. 8. 14. · peco exhibit jd‐12 utility primary demand primary customer...

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