volume 1 of 25 - nv energydec 31, 2020 · volume 1 of 25 ; description page number transmittal...
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NEVADA POWER COMPANY d/b/a NV Energy
BEFORE THE
PUBLIC UTILITIES COMMISSION OF NEVADA
IN THE MATTER of the Application of NEVADA POWER COMPANY, d/b/a NV Energy, filed pursuant to NRS 704.110 (3) and (4), addressing its annual revenue requirement for general rates charged to all classes of customers. __________________________________________
))) ) ) )
Docket No. 20-06___
VOLUME 1 of 25
Transmittal Letter Table of Contents
Certificate of Service
Recorded Test Year ended December 31, 2019 Certification Period ended May 31, 2020
Expected Change in Circumstance Period ending December 31, 2020
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Index
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Nevada Power Company d/b/a NV Energy
Volume 1 of 25
Index
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Description Page No. Transmittal Letter 5 Table of Contents 9 Certificate of Service 24
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Transmittal Letter
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June 1, 2020 Ms. Trisha Osborne Assistant Commission Secretary Public Utilities Commission of Nevada 1150 East William Street Carson City, Nevada 89701-3109 RE: Nevada Power Company d/b/a NV Energy’s Application addressing its annual revenue
requirement for general rates charged to all classes of electric customers, in Docket No. 20-06___ Dear Ms. Osborne: Accompanying this letter is an application by Nevada Power Company d/b/a NV Energy (“Nevada Power” or “Company”) fulfilling its previously announced commitment to seek a revenue requirement decrease of $120 million, despite analysis that indicates the revenue requirement reduction should be $95.5 million. The Company makes this request as part of its multipart plan to assist Nevada in its economic recovery efforts. NRS § 704.110(3)(a) requires that by the first Monday in June every 36 months, Nevada Power must file an application requesting a review of its general rate. Nevada Power’s last general rate review application was filed in the spring of 2017. Accompanying this letter is Nevada Power’s 2020 Application Addressing Its Electric Utility Annual Revenue Requirement. This 2020 rate review application is mandated by statute and is filed in compliance therewith. Chapter 703 of the Nevada Administrative Code (“NAC”) sets forth the body of regulations implementing NRS § 704.110. Specifically, NAC § 703.2201 through NAC § 703.2481, inclusive, prescribe the manner in which general rate applications are to be prepared and filed. The entire filing is contained in twenty-five volumes, which are numbered sequentially and are individually indexed. Volumes sixteen through nineteen set forth responses to the Commission’s Master Data Request (“MDR”). Workpapers are provided in volumes twenty to twenty-five. These materials, along with all required application exhibits, statements, schedules and prepared direct testimony, are incorporated into and together constitute the Company’s prima facie direct case. A complete index of the entire filing by volume is attached to this transmittal letter. The Commission’s Regulatory Operations Staff (“Staff”), and the Attorney General’s Bureau of Consumer Protection (“BCP”) will be served today with electronic copies of the filing, along with the executable electronic copies and schedules and statements, as well as responses to all MDRs. In addition, Nevada Power is preparing hard copies for Staff’s Carson City office and the Las Vegas office. Similarly, the BCP will have hard copies for their Las Vegas office, and for their Carson City office. These will be delivered as they become available. Accompanying this transmittal letter are excerpts of the filing that are to be kept under seal pursuant to NAC § 703.527 et seq. This information is contained in a sealed envelope, appropriately marked, and contains the unredacted versions of the following:
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Ms. Osborne June 1, 2020 Page 2 of 3
(a) Mr. Johns’ direct testimony, Exhibit Johns Direct-2, discusses a negotiated settlement agreement related to Navajo Generating Station’s coal supply. This agreement contains negotiated terms and conditions between the settling parties. Public disclosure of this information could harm the Company and its customers in negotiating favorable terms in future settlement agreements. Nevada Power has designated this information as confidential pursuant to NRS § 703.196 and NAC § 703.5274. The public version of the filing will include redactions of this confidential information.
(b) Portions of Mr. Veilleux and Ms. Ritter’s respective direct testimonies describe the costs for spare transformers. Public disclosure of this pricing information could harm the Company and its customers in future negotiations with suppliers for favorable pricing terms. Nevada Power has designated this information as confidential pursuant to NRS § 703.196 and NAC § 703.5274. The public version of the filing will include redactions of this confidential information.
(c) Portions of Mr. Rekowski’s direct testimony discusses a settlement amount the Company received related to the replacement of the Higgins transformer. Public disclosure of this information could harm the Company and its customers in negotiating favorable terms in future settlement agreements. Nevada Power has designated this information as confidential pursuant to NRS § 703.196 and NAC § 703.5274. The public version of the filing will include redactions of this confidential information.
(d) Portions of Application Exhibit E, Statement J, Statement J workpapers, and
Statement O and Statement O workpapers contain information related to prices paid by accounts served under the Market Price Energy rate schedule. This material is commercially sensitive and/or discloses the Company’s views and expectations of its costs and capabilities to serve both existing and forward sales. This information is not known outside the Company and within the Company its distribution is limited. Releasing this sensitive information would compromise the Company’s negotiating position or otherwise impair its ability to achieve favorable pricing, terms and conditions of forward sales. In order to maintain the confidentiality of the customers’ information, Nevada Power has designated this information as confidential pursuant to NRS § 703.196 and NAC § 703.5274. The public version of the filing will include redactions of this confidential information.
(e) As is indicated above, the filing includes responses to the Commission’s MDRs. Attachment 1 to MDR 27 (Operating Plans) contains forecasted financial information that is confidential pursuant to NRS § 703.196 and NAC § 703.5274. Attachments 1 to MDR 28 (Budgets) contain forecasted financial information that is confidential pursuant to NRS § 703.196 and NAC § 703.5274. Attachments 1 through 12 to MDR 29 (Monthly Budget-to-Actuals) contain forecasted financial information that is confidential pursuant to NRS § 703.196 and NAC § 703.5274. Attachments 1 through 2 to MDR 46 (Rate Base) contain trade secrets and customer specific information that is confidential pursuant to NRS § 703.196 and NAC § 703.5274. Confidential attachment to MDRs 49 contain costs for land and land rights that, if made public,
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Ms. Osborne June 1, 2020 Page 3 of 3
could negatively affect NV Energy’s ability to negotiate in the future the lowest cost for land rights on behalf of its customers. Nevada Power has designated this information as confidential pursuant to NRS § 703.196 and NAC § 703.5274. Attachment to MDR 56 (Utility Claims) contains customer specific information. Attachment to MDR 57 (Injuries and Damages) is confidential. The response contained in MDR 60 (Legal Action) is confidential. Attachment 2 to MDR 94 (Dues, Industry Associations) contains third-party financial data that is not publicly available and was provided to Nevada Power on condition that confidentiality be maintained. Nevada Power has designated this information as confidential pursuant to NRS § 703.196 and NAC § 703.5274. Attachment 1 to MDR 98 (Maps) contains maps of transmission and distribution systems designated as confidential pursuant to NRS § 239C.210(2)(b), NRS § 703.196, and NAC § 703.5274. The public version of the filing will include redactions of this confidential information.
Protective agreements with the Staff and BCP have already been executed and are in place. Staff and BCP will be served today with confidential unredacted versions of the above-described material. Please also note that NRS § 704.110(2) provides that the Commission must issue a written order approving or disapproving, in whole or in part, a general rate review application within 210 days of its filing or the application is deemed approved. Thus the “deemed approved” date for this Application is December 28, 2020. Should you have any questions regarding this filing, please contact me at (775) 834-5692 or [email protected]. Respectfully submitted, /s/Michael Greene Michael Greene Deputy General Counsel Enclosures cc: Asst. Staff Counsel, Tammy Cordova, BCP Counsel, Ernest Figueroa
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Table of Contents
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Nevada Power Company d/b/a NV Energy
General Rate Case Docket 20-06___ Table of Contents
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Volume 1 of 25 Description Page Number Transmittal Letter 5 Table of Contents 9 Certificate of Service 24 Volume 2 of 25 Description Page Number Application 5 Exhibit A-1 Proposed Tariffs 30 Exhibit A-2 Proposed Tariffs Per ECIC NRS 80 Exhibit B Current Tariffs 130 Exhibit C Listing of Prior Proceedings Related to Proposals in the Application 180 Exhibit D Draft Notice 204 Exhibit E Proposed Notice of Hearing 207 Volume 3 of 25 Description Page Number Statement A Consolidated Balance Sheet 7 Statement B Consolidated Income Statement 10 Statement C Consolidated Statement of Retained Earnings 12 Statement D Statement of Cash Flows 14 Statement E Accountant’s Annual Report and Footnotes 16 Statement F Weighted Cost of Capital 43 Schedule F-1 Cost of Debt 46 Schedule F-2 Cost of Preferred Securities 56 Schedule F-3 Cost of Common Equity 60 Schedule F-4 Common Stock Transactions 62 Statement G Summary of Rate Base 65 Schedule G-1 Plant in Service Summary 67 Schedule G-2 Accumulated Provision for Depreciation Summary 70 Schedule G-3 Depreciation Methods, Procedures and Rates 73 Schedule G-4 Average Balances of Fuel, Materials and Supplies and Prepaids 75 Schedule G-5 Calculation of Cash Working Capital 78 Statement H Summary of Results of Operations Before & After Rate Adjustment 80 Schedule H-1 Detail of Certification and ECIC Adjustments and Tax Effects 87 H-CERT-01 Summary of Certification Adjustments 96 H-CERT-02 Present Rate Revenue Reconciliation 125 H-CERT-03 Fuel and Purchased Power Expense Annualization 126 H-CERT-04 Cash Working Capital Calculation Before and After Rate Adjustment 127 H-CERT-05 Mill Tax 129 H-CERT-06 Interest Synchronization 130 H-CERT-07 Uncollectible Accounts Expense 131 H-CERT-08 Taxes Other Than Income 132 H-CERT-09 Income Tax M-1 Items 133 H-CERT-10 Deferred Income Tax Expense 136 H-CERT-11 Income Tax Rate Base Adjustments 139
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Volume 3 of 25 (Continued) Description Page Number
H-CERT-12 Annualization of Plant Depreciation & Amortization Expense 140 H-CERT-13 Plant Additions/Retirements 143 H-CERT-14 Accumulated Depreciation Reserve 146 H-CERT-15 Amortization of ITC 149 H-CERT-16 Long Term Incentive Plan (LTIP) 150 H-CERT-17 Payroll, Benefits and Pension Expense 151 H-CERT-18 Business Expense Reports 156 H-CERT-19 Docket 17-06003/4 Incremental General Rate Case Costs Regulatory Asset 157 H-CERT-20 Docket 18-06003 Incremental Triennial Resource Plan Costs Regulatory Asset 158 H-CERT-21 Miscellaneous Additions and Deductions to Rate Base, Expiring Amortizations and Re-Amortizations 159 H-CERT-22 Annualized Insurance 161 H-CERT-23 Customer Advances 162 H-CERT-24 Adjustments to Test Period Expenses 163 H-CERT-25 Docket 17-10001 PUCN Energy Choice Investigation Incremental Costs
Regulatory Asset 164 H-CERT-26 Transportation Depreciation Expense 165 H-CERT-27 Higgins Transformer Failure Regulatory Asset 166 H-CERT-28 Mohave Generating Station Closure and Decommissioning Costs Regulatory Asset 167 H-CERT-29 Docket 19-06002 Reallocation of 2016 Incremental Triennial Resource Plan
NERA Costs to a NPC Regulatory Asset 168 H-CERT-30 Reid Gardner 1-4 Generating Station Decommissioning And
Remediation (AOC) Regulatory Asset 169 H-CERT-31 Navajo Generating Station Retirement Regulatory Asset 170 H-CERT-32 Las Vegas Cogeneration 1 & 2 Deferred Depreciation Expense, Return,
Operations And Maintenance Expense Regulatory Asset Period 2 171 H-CERT-33 Sun-Peak Generating Station Deferred Depreciation Expense, Return,
Operations And Maintenance Expense Regulatory Asset Period 2 172 H-CERT-34 Nellis Solar Generating Station Deferred Depreciation Expense, Return,
Operations And Maintenance Expense Regulatory Asset Period 2 173 H-CERT-35 Silverhawk Generating Station 54 MW ERCR Capacity Deferred Depreciation
Expense, Return, Operations and Maintenance Expense Regulatory Asset Period 2 175 H-CERT-36 Earnings Sharing Regulatory Liability 176 H-CERT-37 Net Energy Metering (NEM) AB405 Regulatory Asset 177 H-CERT-38 Net Energy Metering (NEM) Regulatory Liability Period 2 178 H-CERT-39 Gain on Sale of Harry Allen Transmission Assets Regulatory Liability 179 H-CERT-40 ON Line Regulatory Asset Period 2 180 H-CERT-41 Pearson Building Utilization 181 H-CERT-42 Adjustments to Operating Income 182 H-CERT-43 Removal of Navajo Generating Station Operations and Maintenance Expense 183 H-CERT-44 Excess Accumulated Deferred Income Tax Protected and Unprotected
Regulatory Liability Docket 18-02010 184 H-CERT-45 ON Line Allocation Adjustment from 95% NPC to 75% NPC 185 H-CERT-46 ON Line Reallocation Regulatory Liability 186 H-CERT-47 Georgia Pacific Impact Fees Regulatory Liability 187 H-CERT-48 Las Vegas Holdings Inc. (SLS) Impact Fee Annualization 188
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Volume 3 of 25 (Continued) Description Page Number H-EC-01 Summary of Expected Change In Circumstance Adjustments 191 H-EC-02 Present Rate Revenue Reconciliation 212 H-EC-03 Fuel and Purchase Power Expense Annualization 213 H-EC-04 Cash Working Capital Calculation Before and After Rate Adjustment 214 H-EC-05 Mill Tax 216 H-EC-06 Interest Synchronization 217 H-EC-07 Uncollectible Accounts Expense 218 H-EC-09 Income Tax M-1 Items 219 H-EC-10 Deferred Income Tax Expense 222 H-EC-11 Income Tax Rate Base Adjustments 224 H-EC-12 Annualization of Plant Depreciation & Amortization Expense 225 H-EC-13 Plant Additions/Retirements 228 H-EC-14 Accumulated Depreciation 231 Volume 4 of 25 Description Page Number Schedule H-2 Unbundled Revenue Requirement 6 Statement I Certified Summary of Results of Operations Before & After Rate Adjustment 26 Statement J ECIC Per NRS Summary of Recorded, Present Rate and Proposed Rate Revenues 28 Schedule J-1 ECIC Per NRS Present and Proposed Rate Revenue BTER & BTGR 31 Schedule J-2 ECIC Per NRS Present and Proposed Rate Revenue BTGR 33 Schedule J-3 ECIC Per NRS Present and Proposed Rate Revenue BTER & DEAA 35 Schedule J-4 ECIC Per NRS Present and Proposed Rate Revenue REPR 37 Schedule J-5 ECIC Per NRS Recorded Revenues 39 Schedule J-6 ECIC Per NRS Operating Revenues, Sales and Customers 41 Schedule J-7 ECIC Per NRS Annualized kWh With Weather Normalization Contribution 42 Schedule J-8 ECIC Per NRS Present Rate Revenue Impact of Weather Normalization 44 Schedule J-9 ECIC Per NRS Summary of Recorded and Annualized Sales and Bills 46 Schedule J-10 ECIC Per NRS Present and Proposed Rate Revenue EEPR and EEIR 48 Schedule J-11 ECIC Per NRS Present and Proposed Rate Revenue Typical Bill Calculation 50 Statement J Proposed Summary of Recorded, Present Rate and Proposed Rate Revenues 52 Schedule J-1 Proposed Present and Proposed Rate Revenue BTER & BTGR 55 Schedule J-2 Proposed Present and Proposed Rate Revenue BTGR 57 Schedule J-3 Proposed Present and Proposed Rate Revenue BTER & DEAA 59 Schedule J-4 Proposed Present and Proposed Rate Revenue REPR 61 Schedule J-5 Proposed Recorded Revenues 63 Schedule J-6 Proposed Operating Revenues, Sales and Customers 65 Schedule J-7 Proposed Annualized kWh With Weather Normalization Contribution 66 Schedule J-8 Proposed Present Rate Revenue Impact of Weather Normalization 68 Schedule J-9 Proposed Summary of Recorded and Annualized Sales and Bills 70 Schedule J-10 Proposed Present and Proposed Rate Revenue EEPR and EEIR 72 Schedule J-11 Proposed Present and Proposed Rate Revenue Typical Bill Calculation 74 Statement K Operating and Maintenance Expense 76 Schedule K-1 Analysis of Labor Costs 84 Schedule K-2 Accounts 908000, 909000 and 930100 Customer Assistance and Advertising Costs 88 Schedule K-3 Account 923000 Outside Services 89 Schedule K-4 Account 926000 Employee Pensions and Benefits 91 Schedule K-5 Account 928000Regulatory Commission Expense 94
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Volume 4 of 25 (Continued Description Page Number Schedule K-6 Account 930200 Miscellaneous General Expense 96 Schedule K-7 Charges and Credits Applicable From/To Associated Companies 98 Statement L Depreciation and Amortization Expense 107 Schedule L-1 Reconciliation of Depreciation and Amortization Expense 110 Statement M Calculation of Federal Income Tax 113 Schedule M-1 Reconciliation of Book Income to Taxable Income 115 Schedule M-2 Comparison of Tax Depreciation to Book Depreciation 118 Schedule M-3 Consolidated Income and Deductions Summary 119 Schedule M-4 Monthly Book Balance of Accumulated Deferred Income Taxes 120 Schedule M-5 Taxes Other Than Income 123 Statement N Jurisdictional Electric Cost of Service Study - Nevada 125 Schedule N-1 Recorded Allocation of Utility Officers & Employee Expenses 146 Statement O ECIC Per NRS Rate Design 148 Statement O Proposed Rate Design 177 Statement P Change in Presentation or Accounting 206 Statement Q Shareholder Records 213 Volume 5 of 25 Description Page Number Prepared Direct Testimony Of:
Michael Cole 5 Kurt G. Strunk 42 Michael Behrens 174 John (Jack) McGinley 194 Ellen Y. Fincher 207
Volume 6 of 25 Description Page Number Prepared Direct Testimony Of:
Dariusz Rekowski (Redacted) 5 Vincent Veilleux (Redacted) 164 Jennifer Kelly 222 Larry Luna 251
Volume 7 of 25 Description Page Number Prepared Direct Testimony Of:
Adam Godorov 5 Catina M. Ritter (Redacted) 99 Victor Figueredo 136 James DeFrates 145 William Olsen 151 Shannon Brown 210
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Volume 7 of 25 (Continued) Description Page Number Prepared Direct Testimony Of:
James R. Christensen 220 Schad Koon 230 Angelica Silveyra 245 Scott Talbot 257 Antoine Tilmon 273
Volume 8 of 25 Description Page Number Prepared Direct Testimony Of:
Mathew J. Johns (Redacted) 5 Jennifer Oswald 229
Volume 9 of 25 Description Page Number Prepared Direct Testimony Of:
Lisa Holder 5 Danielle Lewis 82 Deborah J. Florence 98 Harold Walker III 108 Bill Trigero 160 Terry A. Baxter 199 Eric Fox 212 Mariya Coleman 241
Volume 10 of 25 Description Page Number Prepared Direct Testimony Of:
Sarah Chatterjee 5 Janet Wells 76 Hank Will 98 Tyler S. Jensen 162
Volume 11 of 25 Description Page Number Prepared Direct Testimony Of:
Shana Ramirez 5
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MDR No. Description Page Number 1 Electronic Media 5 2 Work papers and Exhibits 6 3 Data Requests 7 4 Organization Chart 8 MDR 4 Attachment 1 9
5 Organization Chart with Departments 10 MDR 5 Attachment 1 11
6 Federal or State Action 12 7 Financial Reports 14 MDR 7 Attachment 1 15 MDR 7 Attachment 2 16 MDR 7 Attachment 3 102 MDR 7 Attachment 4 109 MDR 7 Attachment 5-8 115
8 Stock Offerings 116 9 Board of Director Meeting Minutes 117
10 Management Letters 118 11 Management and Operations Audit 119
Volume 12 of 25 Description Page Number Prepared Direct Testimony Of:
Jeffrey R. Bohrman 5 Volume 13 of 25 Description Page Number Prepared Direct Testimony Of:
Tim Pollard Part 1 5 Volume 14 of 25 Description Page Number Prepared Direct Testimony Of:
Tim Pollard Part 2 5
Volume 15 of 25
Description Page Number Prepared Direct Testimony Of:
Tim Pollard Part 3 5 Aaron D. Schaar 247
Volume 16 of 25
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Volume 16 of 25 (Continued) MDR No. Description Page Number
12 Internal Audit 120 13 Federal Regulatory Agency Audits 124 14 State Regulatory Agency Audits 125 15 Federal Regulatory Agency 126 16 State Regulatory Agency 142 17 Accounting Manuals and Policies 168 18 Chart of Accounts 169
MDR 18 Attachment 1 170 19 New Accounts 241
MDR 19 Attachment 1 242 20 Trial Balance 253
MDR 20 Attachment 1 254 21 General Ledger 255
MDR 21 Attachment 1 256 22 Financial Books and Records 257 23 Monthly Operating and Financial Reports 258
MDR 23 Attachments 1-12 259 24 Abnormal or Non-recurring Charges or Credits 260 25 Fiscal Year-End Adjusting Entries 261 26 Outside Auditor Journal Entries 262 27 Operating Plans 263
MDR 27 Attachment 1 Confidential 264 28 Operating Budget Instructions 265
MDR 28 Attachment 1 Confidential 266 29 Budget to Actual Reports 267
MDR 29 Attachment 1-12 Confidential 268 30 Capitalized Expenditures 269
MDR 30 Attachment 1 271 31 Wage Loading Factors 272
MDR 31 Attachment 1 273 32 Affiliated Companies 274
MDR 32 Attachment 1 276 33 Expense Allocation From Affiliates To Applicant 284
MDR 33 Attachment 1 285 34 Expense Allocation From Applicant To Affiliate 294
MDR 34 Attachment 1
Volume 17 of 25
MDR No. Description Page Number 35 Allocation Factor History 5
MDR 35 Attachment 1 7 36 Clearing Accounts 8
MDR 36 Attachment 1 9
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Volume 17 of 25 (Continued)
MDR No. Description Page Number 37 Accounts Payable Register 10
MDR 37 Attachment 1-21 12 38 Vendor Listing 13
MDR 38 Attachment 1-4 14 39 Rate Base, Cash Working Capital 15
MDR 39 Attachment 1 16 40 Rate Base Month End Balances 17
MDR 40 Attachment 1 18 MDR 40 Attachment 2 20
41 Rate Base Plant In Service Balances 30 MDR 41 Attachment 1 31
42 Rate Base. Amortization and Balances 32 MDR 42 Attachment 1 33
43 Rate Base. Accumulated Depreciation 45 MDR 43 Attachment 1 46
44 Rate Base. Accumulated Amortization Balances 117 MDR 44 Attachment 1 118
45 Rate Base Construction Budgeting Process 130 46 Rate Base Board Approved 5 Year Construction Budget 131
MDR 46 Attachment Confidential 132 47 Rate Base AFUDC 133
MDR 47 Attachment 1 135 MDR 47 Attachment 2 136 MDR 47 Attachment 3 137
48 Sales or Purchases 138 MDR 48 Attachment 1 139
49 Operating Leases 143 MDR 49 Attachment 1 Confidential 144
50 Capital Leases 145 MDR 50 Attachment 1 148
51 Rental And Lease Revenues 149 MDR 51 Attachment 1 150
52 Revenue 151 MDR 52 Attachment 1 152
53 Unbilled Revenue 153 54 Late Payments 154 55 Uncollectibles 155 56 Utility Claims 156
MDR 56 Attachment 1 Confidential 157 57 Injuries and Damages 158
MDR 57 Attachment 1 Confidential 159 58 Insurance Expense 160 59 Legal 161 60 Legal Action Confidential 162 61 Legal Services Expense 166
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Volume 17 of 25 (Continued)
MDR No. Description Page Number 62 Legal Non-Rate Case Expense 167 63 Advertising and Sales Expense 168 64 Antitrust Expenses 169 65 Penalties and Fines 170 66 Automobiles 171
MDR 66 Attachment 1 172 67 Motor Vehicle Policies 187
MDR 67 Attachment 1 188 MDR 67 Attachment 2 197 MDR 67 Attachment 3 200
68 Customer Deposits 202 69 Software Expenditures 203
MDR 69 Attachment 1 204 70 Software Accounting 211 71 Employee Benefits, Discounts 213 72 Employee Benefits 214
MDR 72 Attachment 1 215 73 Employee Benefits. SERP 216
MDR 73 Attachment 1 217 74 Employee Benefits. Severance Agreements 238 75 Employee Benefits. "Golden Parachute" 239 76 Employee Relocation 240
MDR 76 Attachment 1 241 MDR 76 Attachment 2 256
77 Workers Compensation Insurance 257 MDR 77 Attachment 1 258
78 Early Retirement Plan 259 79 Pension Plans. Defined Contribution 260
MDR 79 Attachment 1 261
Volume 18 of 25
MDR No. Description Page Number 80 Pension Plans Defined Benefit 4
MDR 80 Attachment 1 5 MDR 80 Attachment 2 42 MDR 80 Attachment 3 76 MDR 80 Attachment 4 135 MDR 80 Attachment 5 186 MDR 80 Attachment 6 187 MDR 80 Attachment 7 195
81 OPEB 204 MDR 81 Attachment 1 205 MDR 81 Attachment 2 241 MDR 81 Attachment 3 267
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Volume 18 of 25 (Continued)
MDR No. Description Page Number MDR 81 Attachment 4 318 MDR 81 Attachment 5 319 MDR 81 Attachment 6 327
Volume 19 of 25
MDR No. Description Page Number 82 Bonus and/or Incentive Plans exceeding $5,000 5
MDR 82 Attachment 1-10 8 83 Compensation 9 84 Former or Retired Officers or Directors Agreements 10 85 Affirmative Action 11
MDR 85 Attachment 1 12 86 Union Contracts 53
MDR 86 Attachment 1 54 87 Employee Count Budgeted 55
MDR 87 Attachment 1 56 88 Employee Count 57
MDR 88 Attachment 1 58 MDR 88 Attachment 2 59
89 Labor Expense 60 MDR 89 Attachment 1 61 MDR 89 Attachment 2 67 MDR 89 Attachment 3 73
90 Payroll Expense 79 91 Consultants 80
MDR 91 Attachment 1 81 92 Recreational Sites 84 93 Research and Development Expenses 85 94 Dues, Industry Associations 86
MDR 94 Attachment 1 93 MDR 94 Attachment 2 Confidential 94 MDR 94 Attachment 3 95
95 Contributions 187 96 Operational performance metrics 188
MDR 96 Attachment 1 189 MDR 96 Attachment 2 190 MDR 96 Attachment 3 219 MDR 96 Attachment 4 222
97 Utility facility location services 223 MDR 97 Attachment 1 224
98 Transmission and distribution systems maps 225 MDR 98 Attachment 1 Confidential 226
99 Vintage Year Costs. Transmission System 227 MDR 99 Attachment 1 228
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Volume 19 of 25 (Continued)
MDR No. Description Page Number 100 Vintage Year Costs Distribution System 241
MDR 100 Attachment 1 242 101 Vintage Year Costs Services. 248
MDR 101 Attachment 1 249 102 Vintage Year Costs Transformers 250
MDR 102 Attachment 1 251 103 Bill Frequency Analysis 275
MDR 103 Attachments 1-27 277 104 Revenue 278
MDR 104 Attachment 1 279 105 Interdepartmental Expense Allocations 281 106 Work orders greater than $100,000 282
MDR 106 Attachment 1 283 107 Line extension agreements greater than $100,000 300
MDR 107 Attachment 301
Volume 20 of 25 Description Page Number Work Papers For The Following Statements and Schedules: Statement A Consolidated Balance Sheet 5 Statement B Consolidated Income Statement 16 Statement C Consolidated Statement of Retained Earnings 20 Statement D Statement of Cash Flows 23 Statement E Accountant’s Annual Report and Footnotes 36 Statement F Weighted Cost of Capital 38 Schedule F-1 Cost of Debt 38 Schedule F-2 Cost of Preferred Securities 38 Schedule F-3 Cost of Common Equity 38 Schedule F-4 Common Stock Transactions 38 Statement G Summary of Rate Base 78 Schedule G-1 Plant in Service Summary 82 Schedule G-2 Accumulated Provision for Depreciation Summary 89 Schedule G-3 Depreciation Methods, Procedures and Rates 96 Schedule G-4 Average Balances of Fuel, Materials and Supplies and Prepaids 103 Schedule G-5 Calculation of Cash Working Capital 108 Statement H Summary of Results of Operations Before & After Rate Adjustment 110 Schedule H-1 Detail of Certification and ECIC Adjustments and Tax Effects 122 H-CERT-01 Summary of Certification Adjustments 131 H-CERT-02 Present Rate Revenue Reconciliation 133 H-CERT-03 Fuel and Purchased Power Expense Annualization 135 H-CERT-04 Cash Working Capital Calculation Before and After Rate Adjustment 137 H-CERT-05 Mill Tax 140 H-CERT-06 Interest Synchronization 142 H-CERT-07 Uncollectible Accounts Expense 144 H-CERT-08 Taxes Other Than Income 146 H-CERT-09 Income Tax M-1 Items 159
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Volume 20 of 25 (Continued) Description Page Number Work Papers For The Following Statements and Schedules: H-CERT-10 Deferred Income Tax Expense 159 H-CERT-11 Income Tax Rate Base Adjustments 159 Volume 21 of 25 Description Page Number Work Papers For The Following Statements and Schedules: H-CERT-12 Annualization of Plant Depreciation & Amortization Expense 5 H-CERT-13 Plant Additions/Retirements 18 H-CERT-14 Accumulated Depreciation Reserve 53 H-CERT-15 Amortization of ITC 81 H-CERT-16 Long Term Incentive Plan (LTIP) 96 H-CERT-17 Payroll, Benefits and Pension Expense 99
H-CERT-18 Business Expense Reports 158 H-CERT-19 Docket 17-06003/4 Incremental General Rate Case Costs Regulatory Asset 165 H-CERT-20 Docket 18-06003 Incremental Triennial Resource Plan Costs Regulatory Asset 170 H-CERT-21 Miscellaneous Additions and Deductions to Rate Base, Expiring Amortizations and Re-Amortizations 175 H-CERT-22 Annualized Insurance 181 H-CERT-23 Customer Advances 198 H-CERT-24 Adjustments to Test Period Expenses 201 H-CERT-25 Docket 17-10001 PUCN Energy Choice Investigation Incremental Costs Regulatory Asset 213 H-CERT-26 Transportation Depreciation Expense 217 H-CERT-27 Higgins Transformer Failure Regulatory Asset 223 H-CERT-28 Mohave Generating Station Closure and Decommissioning Costs Regulatory Asset 227 H-CERT-29 Docket 19-06002 Reallocation of 2016 Incremental Triennial Resource Plan NERA Costs to a NPC Regulatory Asset 230
Volume 22 of 25 Description Page Number Work Papers For The Following Statements and Schedules:
H-CERT-30 Reid Gardner 1-4 Generating Station Decommissioning And Remediation (AOC) Regulatory Asset 6 H-CERT-31 Navajo Generating Station Retirement Regulatory Asset 24 H-CERT-32 Las Vegas Cogeneration 1 & 2 Deferred Depreciation Expense, Return, Operations And Maintenance Expense Regulatory Asset Period 2 33 H-CERT-33 Sun-Peak Generating Station Deferred Depreciation Expense, Return, Operations And Maintenance Expense Regulatory Asset Period 2 41 H-CERT-34 Nellis Solar Generating Station Deferred Depreciation Expense, Return, Operations And Maintenance Expense Regulatory Asset Period 2 49 H-CERT-36 Earnings Sharing Regulatory Liability 64 H-CERT-37 Net Energy Metering (NEM) AB405 Regulatory Asset 67 H-CERT-38 Net Energy Metering (NEM) Regulatory Liability Period 2 95 H-CERT-39 Gain on Sale of Harry Allen Transmission Assets Regulatory Liability 99
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Volume 22 of 25 (Continued) Description Page Number Work Papers For The Following Statements and Schedules:
H-CERT-40 ON Line Regulatory Asset Period 2 103 H-CERT-41 Pearson Building Utilization 108 H-CERT-42 Adjustments to Operating Income 113 H-CERT-43 Removal of Navajo Generating Station Operations and Maintenance Expense 116 H-CERT-44 Excess Accumulated Deferred Income Tax Protected and Unprotected Regulatory Liability Docket 18-02010 120
H-CERT-45 ON Line Allocation Adjustment from 95% NPC to 75% NPC 132 H-CERT-46 ON Line Reallocation Regulatory Liability 143 H-CERT-47 Georgia Pacific Impact Fees Regulatory Liability 151 H-CERT-48 Las Vegas Holdings Inc. (SLS) Impact Fee Annualization 157 H-EC-01 Summary of Expected Change In Circumstance Adjustments 160 H-EC-02 Present Rate Revenue Reconciliation 162 H-EC-03 Fuel and Purchase Power Expense Annualization 164 H-EC-04 Cash Working Capital Calculation Before and After Rate Adjustment 166 H-EC-05 Mill Tax 169 H-EC-06 Interest Synchronization 171 H-EC-07 Uncollectible Accounts Expense 173 H-EC-09 Income Tax M-1 Items 175 H-EC-10 Deferred Income Tax Expense 175 H-EC-11 Income Tax Rate Base Adjustments 175 H-EC-12 Annualization of Plant Depreciation & Amortization Expense 201 H-EC-13 Plant Additions/Retirements 212 H-EC-14 Accumulated Depreciation 219 Statement I Certified Summary of Results of Operations Before & After Rate Adjustment 228 Volume 23 of 25 Description Page Number Work Papers For The Following Statements and Schedules: Statement J ECIC Per NRS Summary of Recorded, Present Rate and Proposed Rate Revenues 6 Schedule J-1 ECIC Per NRS Present and Proposed Rate Revenue BTER & BTGR 6 Schedule J-2 ECIC Per NRS Present and Proposed Rate Revenue BTGR 6 Schedule J-3 ECIC Per NRS Present and Proposed Rate Revenue BTER & DEAA 6 Schedule J-4 ECIC Per NRS Present and Proposed Rate Revenue REPR 6 Schedule J-5 ECIC Per NRS Recorded Revenues 6 Schedule J-6 ECIC Per NRS Operating Revenues, Sales and Customers 6 Schedule J-7 ECIC Per NRS Annualized kWh With Weather Normalization Contribution 6 Schedule J-8 ECIC Per NRS Present Rate Revenue Impact of Weather Normalization 6 Schedule J-9 ECIC Per NRS Summary of Recorded and Annualized Sales and Bills 6 Schedule J-10 ECIC Per NRS Present and Proposed Rate Revenue EEPR and EEIR 6 Schedule J-11 ECIC Per NRS Present and Proposed Rate Revenue Typical Bill Calculation 6 Statement J Proposed Summary of Recorded, Present Rate and Proposed Rate Revenues 33 Schedule J-1 Proposed Present and Proposed Rate Revenue BTER & BTGR 33 Schedule J-2 Proposed Present and Proposed Rate Revenue BTGR 33 Schedule J-3 Proposed Present and Proposed Rate Revenue BTER & DEAA 33 Schedule J-4 Proposed Present and Proposed Rate Revenue REPR 33
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Nevada Power Company d/b/a NV Energy
General Rate Case Docket 20-06___ Table of Contents
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Volume 23 of 25 (Continued) Description Page Number Work Papers For The Following Statements and Schedules: Schedule J-5 Proposed Recorded Revenues 33 Schedule J-6 Proposed Operating Revenues, Sales and Customers 33 Schedule J-7 Proposed Annualized kWh With Weather Normalization Contribution 33 Schedule J-8 Proposed Present Rate Revenue Impact of Weather Normalization 33 Schedule J-9 Proposed Summary of Recorded and Annualized Sales and Bills 33 Schedule J-10 Proposed Present and Proposed Rate Revenue EEPR and EEIR 33 Schedule J-11 Proposed Present and Proposed Rate Revenue Typical Bill Calculation 33 Statement K Operating and Maintenance Expense 60 Schedule K-1 Analysis of Labor Costs 74 Schedule K-2 Accounts 908000, 909000 and 930100 Customer Assistance and Advertising Costs 104 Schedule K-3 Account 923000 Outside Services 110 Schedule K-4 Account 926000 Employee Pensions and Benefits 116 Schedule K-5 Account 928000Regulatory Commission Expense 136 Schedule K-6 Account 930200 Miscellaneous General Expense 141 Schedule K-7 Charges and Credits Applicable From/To Associated Companies 152 Statement L Depreciation and Amortization Expense 173 Schedule L-1 Reconciliation of Depreciation and Amortization Expense 180 Statement M Calculation of Federal Income Tax 185 Schedule M-1 Reconciliation of Book Income to Taxable Income 187 Schedule M-2 Comparison of Tax Depreciation to Book Depreciation 202 Schedule M-3 Consolidated Income and Deductions Summary 212 Schedule M-4 Monthly Book Balance of Accumulated Deferred Income Taxes 218 Schedule M-5 Taxes Other Than Income 247 Volume 24 of 25 Description Page Number Work Papers For The Following Statements and Schedules: Statement N Jurisdictional Electric Cost of Service Study - Nevada 5 Schedule N-1 Recorded Allocation of Utility Officers & Employee Expenses 147 Statement O ECIC Per NRS Rate Design through Work Paper 3 167 Volume 25 of 25 Description Page Number Work Papers For The Following Statements and Schedules: Statement O ECIC Per NRS Rate Design Work Paper 4 5 Statement O Proposed Rate Design 72 Statement P Change in Presentation or Accounting 200 Statement Q Shareholder Records 211
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Certificate of Service
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CERTIFICATE OF SERVICE
I hereby certify that I have served the foregoing filing of NEVADA POWER
COMPANY D/B/A/ NV ENERGY in Docket No. 20-06___ upon the persons listed below
by the following:
HAND DELIVERED: Tammy Cordova Public Utilities Comm. of Nevada 1150 E. William Street Carson City, NV 89701-3109 [email protected]
FEDERAL EXPRESS: Staff Counsel Division Public Utilities Comm. of Nevada 9075 West Diablo, Suite 250 Las Vegas, NV 89148 [email protected]
HAND DELIVERED: Ernest Figueroa Bureau of Consumer Protection 100 N. Carson St. Carson City, NV 89701 [email protected]
FEDERAL EXPRESS: Bureau of Consumer Protection 8945 W. Russell Road, Suite 204 Las Vegas, NV 89148 [email protected]
DATED this 1st day of June, 2020. /s/Lynn D’Innocenti Lynn D’Innocenti Senior Legal Administrative Assistant Nevada Power Company
Sierra Pacific Power Company
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Cover_volume 1VOLUME 1 of 25
Index_volume 1NPC GRC 2020_Transmittal Letter_DraftMaster Filing Index_2020 NPCcert of svcCERTIFICATE OF SERVICE
Tabs Transmittal-Table of Contents (Judi)