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SCHEDULE A GENERAL INFORMATION
Name, title, address and telephone number of official or other person
to whom should be addressed for any communication concerning this report.
State classes of utility and other services furnished by Municipality
during y</span><span class="Normal--Char" style=" font-size: 10pt;">ear
(such as gas, electric, water, fire protection, police, etc.).
Date city was incorporated _______________________________________________________________.
Class of City (First, Second, etc.).
Officials at close of year (Mayor, Councilman, City Manager, Superintendent of the
Gas Department, Commissioners, etc.).
Title
(a)
Name of Official
(b)
Address
(c)
Term began
(d)
Term expires
(e)
Annual Salary (if any)
(f)
If any changes in above positions have been made subsequent to end
o</span><span class="Normal--Char" style=" font-size: 10pt;">f calendar
year, show below the names, addresses, etc. of new officials and name
of person replaced.
Population of City _________________________. State the date
and type of census by which the population was determined.
Important changes Relating to Muni</span><span
class="Normal--Char" style=" font-size: 10pt; text-decoration: underline;
">cipality
List and describe important
legal proceedings culminated or pending during year, new bond issues
authorized for special projects such as improvements or extensions of
gas, electric, water or other facilities, purchase or sale of operating
units of plant, important changes in utility rates, and other transactions
of material interest during the year. If additional space is required,
your response may be continued on page 2 of this report.
THIRD CLASS CITIES
MUNICIPAL ELECTRIC UTILITIES
GENERAL DIRECTIONS
SCHEDULE B ELECTRIC CUSTOMERS & SALES
DATA
Column (b) Total for
the Electric Department
For each item listed
in Column (a), include the customer and sales data for all customers. Include all customers within
the city limits, within the 3-mile zone, and outside the 3-mile zone.
Column (c) K.C.C. Jurisdictional
For each item listed
in Column (a), include customer and sales data for only those customer outside
the 3-mile zone.
SCHEDULE C ELECTRIC
DEPARTMENT INCOME STATEMENT & PORTION THEREOF APPLICABLE TO K.C.C.
JURISDICTION
Column (b) For each Electric Department Income items listed in Column
(a), include the gross revenues and expenses related to the gas department
for all customers. Normally, revenues can be determined directly from billing
records and can be determined without allocation. Refer to allocation
instructions below.
Column (c) For each Electric Department Income items listed in column
(a), include the allocated portion of revenues and expenses associated
with the K.C.C. Jurisdictional customers. Include only revenues
and expenses allocated to the customers outside the 3-mile zone.
An allocation should be made for each revenue and expenses category. The
most common allocation is based on KWH sales, which is the percentage
of K.C.C. Jurisdictional customers total sales revenue out of the total
KWH sales revenue for all customers. In most cases, the cost of power, the generation
of fuel, and various other expenses can be properly allocated on the
basis of KWH sales.
Depreciation
and/or Amortization Expense relates to Plant Investment. Therefore,
the plant should first be allocated between Non-Jurisdictional operations
(SCHEDULE D). The Depreciation/Amortization is then allocated
on the basis of the Plant Ratios determined.
Other
basis may be appropriate for allocating expenses. Items such as
repairs of meters and billing cost could be allocated on a meter or
customer basis.
In
the FOOTNOTES at the bottom of Schedule C, explain what basis was used
for allocating total electric department expenses to K.C.C. Jurisdictional
customers/operations. For example, Purchased power was allocated
on the basis of KWH sales or Depreciation/Amortizatoin was allocated
on the basis of Plant Investment.
SCHEDULE D - ELECTRIC PLANT & INVESTMENT
The
Total Investment,, End of Year, referenced on Lines 1 (d), 2 (c), 3
(d), and 4 (a-d), is the Total Ending Balance of the Year, not the annual
investment. The formula to arrive at this amount is:
Balance, Beginning of Year + additional Annual Investment - Annual
Retirements = Balance, End of Year.
Line 7 Explain how the Annual Depreciation expense was determined.
For example: The Total Investment in Electric Plant, End of Year
(Line 5) is $500,000 and the Amount Applicable to Jurisdictional customers
is $125,000 (25%) (Line 6). You have determined that the Annual
Depreciation Rate is 10%. The total Annual Depreciation Expenses
is: $500,000 X 10% = $50,000. Then, 25% of the Total Expense
is allocated to Jurisdictional customers: $50,000 X 25% = $12,500.
The explanation on Line 7 would be: Annual Depreciation Rate
is 10%. Annual Depreciation is equal to Total investment, End
of Year, times the Annual Depreciation Rate. Jurisdictional Expense
is allocated based on the Percentage determined on line 6.
The Total Annual Depreciation Expense of $50,000 is carried to SCHEDULE
C, Column (b) and the Jurisdictional Expense of $12,500 is carried to
SCHEDULE C, Column (c).
SCHEDULE E - ELECTRIC ENERGY ACCOUNT