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2013-1216 Document Submitted at Mtg
~L Co- CV- ~z lip - f Ashland Electric Cuty ® Cost of Service and Rate Design Report Utili Financial Solutions, LLC ~ Utt~YlS, F~ • t'l~lcl~ S©LUti • S Overview ► UFS performed a Cost of Service Study, Five - year financial Projection and rate design Three key financial targets Operating Income Cash Reserves Debt Ratio ► Five-year proposed rate track ► Funding conservation program 'K z Utility Financial Solutions, LLC " 2 Projection Summary No Rate Changes Projected Adjusted GOWN Debt Fiscal Rate Projected Projected Operating Projected Gash Improvements Coverage Year Adjustments Revenues Expenses Income Balances Plan Ratio 2014 5.30% $ 14,068,242 $ 14,129,398 $ (61,155) $ 1,920,118 $ 825,000 18.38 2015 0.00% 14,150,467 14,451,051 (300,584) 1,492,048 620,000 9.08 2016 0.00% 14,233,399 14,833,190 (599,791) 836,701 570,000 (2.64) 2017 0.00% 14,317,051 15,227,017 (909,966) (197,225) 660,000 (15.11) 2018 0.00% 14,401,433 15,634,579 1,233,147 1,566,144 695,000 28.38 Recommended Target in 2014 $ 528,223 Recommended Target in 2018 $ 554,587 Recommended Minimum Target in 2014 $ 2,150,511 1.40 Recommended Minimum Target in 2018 $ 2,297,803 1.40 RM Utility Financial Solutions, LLC , R Projection Summary Proposed Rate Changes Projected Adjusted Gapit•al Debt Fiseal Rate Projected FExpenses rojecesICoeage es Income galanees Plan Ratio 2014 5.30% $ 14,068,242 $ 14,129,398 $ (61,155) $ 1,920,118 $ 825,000 18.38 2015 3.50% 14,624,418 14,451,051 173,367 1,965,999 620,000 29.04 2016 3.50% 15,202,712 14,877,055 325,657 2,238,470 570,000 36.88 2017 3.25% 15,767,380 15,313,470 453,910 2,575,429 660,000 43.96 2018 3.00% 16,315,109 15,762,046 553,063 3,005,597 695,000 50.06 Recommended Target in 2014 $ 528,223 Recommended Target in 2018 $ 554,587 Recommended Minimum Target in 2014 $ 2,150,511 1.40 Recommended Minimum Target in 2018 $ 2,301,285 1.40 Utility Financial Solutions, LLC 4 Operating Income Calculation Description Projected FY14 Projected FYlLS Projected FY16 pProj"ectedl Projected FY18 Target Operating Income Interest on Debt $ 2,307 $ 2,036 $ 1,764 $ 1,493 $ 1,221 System Equity 525,916 534,019 537,694 545,293 553,366 Target Operating Income $ 528,223 $ 536,055 $ 539,458 $ 546,786 $ 554,587 Projected Operating income $ (739,339) $ 982,158) $ (1,284,773) $ 1,598,373 $ (1,924,995) Rate of Return in % 5.9% 5.9% 5.9% 5.9% 6.0% s 5 Utility Financial Solutions, LLC Minimum Cash Reserve jected Projected Projected PS Description Allocation FY14 Projected FY15 FY16 Y18 Operation & Maintenance Less Depreciation Expense 12% $ 643,298 $ 637,198 $ 653,128 $ 669,457 $ 686,193 Purchase Power Expense 2.7% 192,309 201,921 209,189 216,631 224,246 Historical Rate Base 3% 629,028 647,628 664,728 684,528 705,378 Current Portion of Debt Service Reserve 50% 11,875 11,739 11,604 11,468 11,468 Next Years Capital Improvements - Net of bond proceeds 0% - - - - - Five Year Capital Improvements - Net of bond proceeds 20% 674,000 674,000 674,000 674,000 674,000 Minimum Cash Reserve Levels $ 2,150,511 $ 2,172,487 $ 2,212,650 $ 2,256,084 $ 2,301,285 Projected Cash Reserves $ 1,920,118 $ 1,965,999 $ 2,238,470 $ 2,575,429 $ 3,005,597 ftwMaha~%lb ft1Q.- 6 Utility Financial Solutions, LLC --!,-Mt° - COS Results by Rate Class 20.14 2U•14 After Projected Cost of S.3% Rite S Customer C-lass Revenue Service % Change Adj. Government Single Phase $ 152,801 $ 170,233 11.4% 6.1% Municipal Single Phase 66,385 71,836 8.2% 2.9% Government Three Phase 396,580 446,869 12.7% 7.4% Municipal Three Phase 386,367 355,256 -8.1% -13.4% Government Primary 818,041 926,489 13.3% 8.0% Commercial Single Phase 1,993,133 2,236,289 12.2% 6.9% Commercial Three Phase 2,259,814 2,237,137 -1.0% -6.3% Telecom 56,092 55,591 -0.9% -6.2% Residential Single Phase 6,596,584 7,482,118 13.4% 8.1% Outdoor Lighting 18,536 18,791 1.4% -3.9% Seasonal Residential 46,057 55,041 19.-5 14.2% Tota 1 $ 12,795,908 $ 14,063,469 9.9%1 4.5 Utility Financial Solutions, LLC COS Results by Rate Class Cost of Service Monthly MCaharge Total COS Customer Customer COS Demand COS Energy Customer Charge Charge Charge Charge Government Single Phase $ 19.47 $ 6.50 $ 25.97 $ 10.76 $ 0.0319 Municipal Single Phase 41.67 4.84 46.51 13.07 0.0319 Government Three Phase 63.86 33.65 97.51 12.07 0.0318 Municipal Three Phase 63.86 65.95 12-9.82 12.09 0.0320 Government Primary 285.82 11483.71 1,769.52 9.46 0.0320 Commercial Single Phase 41.67 6.34 48.Oo1 10.75 0.0320 Commercial Three Phase 63.86 21.54 85.41 8.82 0.0319 Telecom 9.97 2.03 12.00 - 0.0691 Residential Single Phase 11.50 2.34 13.84 0.0625 Seasonal Residential 11.50 3.28 14.77 - 0.0717 8 Utility Financial Solutions, LLC COS Results by Rate Class COS Customer Current Basic Customer Class Charge Charge ILL Government Single Phase $ 25.97 $ 15.12 Municipal Single Phase 46.51 56.74 Government Three Phase 97.51 98.35 Municipal Three Phase 129.82 98.35 Government Primary 11769.52 2,315.25 Commercial Single Phase 48.01 56.74 Commercial Three Phase 85.41 98.35 Telecom 12.00 15.12 Residential Single Phase 13.84 8.45 Seasonal Residential 14.77 8.45 Utility Financial Solutions, LLC 9 COS Distribution Rates (not recommended Design) "y i'll MO. II Cost of Serwc~eV Monthly Distribution Billing Conservation Customer Class Rates Basis Charge Government Si ngle Phase $ 19.47 $ 10.031 kW $ 6.50 Municipal Single Phase 41.67 12.282 kW 4.84 Government Three Phase 63.86 11.267 kW 33.65 Municipal Three Phase 63.86 11.279 kW 65.95 Government Primary 285.82 8.959 kW 1,483.71 Commercial Single Phase 41.67 10.141 kW 6.34 Commercial Three Phase 63.86 8.237 kW 21.54 Telecom 9.97 0.034 kWh 2.03 Residential Single Phase 1150 0.029 kWh -2.34 Seasonal Residential 11.50 0.037 kWh 3.28 Utility Financial Solutions, LLC 10 COS Power Supply Rates (not recommended Design) Billing Billing Cwstomer Class Demand Basis Energy Basis Government Single Phase $ 0.7274 kW $0.0319 kWh Municipal Single Phase 0.7921 kW 0.0319 kWh Government Three Phase 0.8042 kW 0.0318 kWh Municipal Three Phase 0.8084 kW 0.0320 kWh Government Primary 0.5003 kW" 0.0320 kWh Commercial Single Phase 0.6064 kW 0.0320 kWh Commercial Three Phase 0.5859 kW 0.0319 kWh Telecom 0.0027 kWh 0.0320 kWh Residential Single Phase 0.0017 kWh 0.0319 kWh Seasonal Residential 0.0024 kWh 0.0319 kWh >',;e Utility Financial Solutions, LLC