-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, R1sGJCO4HXphFVcOShKBxcV0DczlfL0XN5Q6o7cbkwhseMYNcRmVKNEH6kghCx8Y cp4k0D2yvI8796aY8ueZkg== 0000004904-02-000244.txt : 20020814 0000004904-02-000244.hdr.sgml : 20020814 20020814154152 ACCESSION NUMBER: 0000004904-02-000244 CONFORMED SUBMISSION TYPE: 35-CERT PUBLIC DOCUMENT COUNT: 1 FILED AS OF DATE: 20020814 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SOUTHWESTERN ELECTRIC POWER CO CENTRAL INDEX KEY: 0000092487 STANDARD INDUSTRIAL CLASSIFICATION: ELECTRIC SERVICES [4911] IRS NUMBER: 720323455 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 35-CERT SEC ACT: 1935 Act SEC FILE NUMBER: 070-05741 FILM NUMBER: 02736068 BUSINESS ADDRESS: STREET 1: 428 TRAVIS ST CITY: SHREVEPORT STATE: LA ZIP: 71156 BUSINESS PHONE: 3182222141 MAIL ADDRESS: STREET 1: 428 TRAVIS ST CITY: SHREVEPORT STATE: LA ZIP: 71156-0001 35-CERT 1 q202705741.txt RULE 24 UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 PUBLIC UTILITY HOLDING COMPANY ACT OF 1935 File No. 70-5741 REPORT FOR PERIOD April 1, 2002 to June 30, 2002 PURSUANT TO RULE 24 In the Matter of SOUTHWESTERN ELECTRIC POWER COMPANY Shreveport, Louisiana 71156 PUBLIC SERVICE COMPANY OF OKLAHOMA Tulsa, Oklahoma 74102 CENTRAL POWER AND LIGHT COMPANY Corpus Christi, Texas 78401 This report is filed by Southwestern Electric Power Company (SWEPCO) on behalf of itself, Public Service Company of Oklahoma (PSO) and Central Power and Light Company (CPL) pursuant to Rule 24 promulgated under the Public Utility Holding Company Act of 1935 by the Securities and Exchange Commission pursuant to Sections 6(a), 7, 9(a) and 10 of said Act. SWEPCO's, PSO's and CPL's Application-Declaration, as further amended by post-effective amendments, in this matter proposed the filing by SWEPCO of quarterly reports to the Commission, pursuant to Rule 24 of the Act, providing as to the activities during each quarter: (a) total number of rail cars serviced by month for each of SWEPCO, PSO and CPL; (b) the amount of expenditures by month for direct labor cost, direct material cost, and indirect expenses for each of SWEPCO, PSO and CPL; (c) computation by month of allocated cost to be shared by SWEPCO, PSO and CPL on the basis of the "Cost Ratio", and (d) copies of the monthly reports furnished by SWEPCO to PSO and CPL detailing the work and charges associated with PSO and CPL rail cars assigned to the facility which were repaired during the previous month, within the context of the Rail Car Maintenance Facility Agreement between SWEPCO, PSO and CPL. This report covers the period April 1, 2002 through June 30, 2002.
2nd QUARTER 2002 SWEPCO RAIL CAR MAINTENANCE FACILITY RULE 24 REPORT A. NUMBER OF RAIL CARS SERVICED SWEPCO PSO CPL TOTAL APRIL 81 13 14 108 MAY 240 11 0 251 JUNE 417 17 5 439 --------------------------------------------------------------------------------- TOTAL 738 41 19 798 ================================================================================= B. AMOUNT OF EXPENDITURES DETAIL SWEPCO PSO CPL TOTAL DIRECT LABOR - APRIL $12,381.81 $0.00 $6,698.53 $19,080.34 MAY 24,356.21 672.66 423.54 25,452.41 JUNE 26,228.07 928.68 145.34 27,302.09 --------------------------------------------------------------------------------- TOTAL $62,966.09 $1,601.34 $7,267.41 $71,834.84 ================================================================================= DIRECT MATERIAL - APRIL $0.00 $0.00 $0.00 $0.00 MAY 0.00 0.00 0.00 0.00 JUNE 250,815.09 6,036.76 33,055.72 289,907.57 --------------------------------------------------------------------------------- TOTAL $250,815.09 $6,036.76 $33,055.72 $289,907.57 ================================================================================= OTHER DIRECT EXPENSES - APRIL $200,980.58 $16,535.55 $70,405.41 $287,921.54 MAY 223,766.83 37,521.53 37,172.80 298,461.16 JUNE (173,190.38) 20,575.57 (13,478.56) (166,093.37) --------------------------------------------------------------------------------- TOTAL $251,557.03 $74,632.65 $94,099.65 $420,289.33 ================================================================================= INDIRECT EXPENSES SHARED ON COST RATIO APRIL $58,892.24 $0.00 $31,860.57 $90,752.81 MAY ($14,140.49) ($390.53) ($245.89) (14,776.91) JUNE $287,287.87 $10,172.25 $1,591.97 299,052.09 --------------------------------------------------------------------------------- TOTAL $332,039.62 $9,781.72 $33,206.65 $375,027.99 ================================================================================= TOTAL EXPENDITURES APRIL $272,254.63 $16,535.55 $108,964.51 $397,754.69 MAY $233,982.55 $37,803.66 $37,350.45 309,136.66 JUNE $391,140.65 $37,713.26 $21,314.47 450,168.38 --------------------------------------------------------------------------------- TOTAL $897,377.83 $92,052.47 $167,629.43 $1,157,059.73 ================================================================================= C. COMPUTATION OF COST RATIO SWEPCO PSO CPL TOTAL APRIL 2002 DIRECT LABOR $12,381.81 $0.00 $6,698.53 $19,080.34 COST RATIO 64.89% 0.00% 35.11% 100.00% MAY 2002 DIRECT LABOR $24,356.21 $672.66 $423.54 $25,452.41 COST RATIO 95.69% 2.64% 1.66% 100.00% JUNE 2002 DIRECT LABOR $26,228.07 $928.68 $145.34 $27,302.09 COST RATIO 96.07% 3.40% 0.53% 100.00%
D. COPIES OF MONTHLY REPORTS Copies of the monthly statements furnished by SWEPCO to PSO and CPL detailing charges associated with PSO and CPL rail cars are attached as Exhibits 1, 2 and 3. S I G N A T U R E As required by Order of this Commission pursuant to the Public Utility Holding Company Act of 1935, Southwestern Electric Power Company has duly caused this report to be signed on its behalf on this the 14th day of August, 2002. SOUTHWESTERN ELECTRIC POWER COMPANY By /s/ Armando Pena -------------------------- Armando Pena Treasurer INDEX TO EXHIBITS Exhibit Transmission Number Exhibit Method 1 April 2002 statement furnished by SWEPCO to Electronic PSO and CPL detailing PSO and CPL's rail car charges 2 May 2002 statement furnished by SWEPCO to Electronic PSO and CPL detailing PSO and CPL's rail car charges 3 June 2002 statement furnished by SWEPCO to Electronic PSO and CPL detailing PSO and CPL's rail car charges
CENTRAL AND SOUTH WEST SERVICES, INC Exhibit 1 P.O. BOX 21928 TULSA, OKLAHOMA Page 1 of 4 TELEPHONE NUMBER (918) 594 - 2000 STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY AT ALLIANCE, NEBRASKA PER SWEPCO - CPL - PSO AGREEMENT APRIL 2002 A. NUMBER OF RAIL CARS SERVICED SWEPCO 81 PSO 13 CPL 14 B. AMOUNT OF EXPENDITURES: SWEPCO COSTS ASSIGNED 100% TO SWEPCO: PR4001 Direct Material to SWEPCO Coal Cars $0.00 PR4018 Stores Salvage - SWEPCO $138,051.56 PR4101 Direct Labor to SWEPCO Coal Cars $7,495.50 PR4101 Charges Other than Direct Labor $0.00 PR4104 Direct Labor to Rework SWEPCO Material $4,886.31 PR4104 Charges Other than Direct Labor $0.00 PR4202 Ad Valorem Taxes - SWEPCO Coal Cars $0.00 PR4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $0.00 PR4213 Employee Fringe Benefits - Direct Labor - SWEPCO $0.00 PR4230 Payroll Taxes (FICA & UC) - Direct Labor - SWEPCO $0.00 PR4238 Depreciation Expense - SWEPCO $0.00 PR4263 Lease - Supplemental Expenses - SWEPCO $0.00 PR4270 Outside Maintenance of SWEPCO Coal Cars $62,929.02 PR4272 Switching Fees - SWEPCO $0.00 PR4277 Repainting Coal Cars - SWEPCO $0.00 Total 100% SWEPCO Costs $213,362.39 COSTS ASSIGNED 100% TO CPL: CPL PR4003 Direct Material to CPL Coal Cars $0.00 PR4014 Inventory Carrying Charges - CPL $1,722.09 PR4021 Stores Salvage - CPL $31,621.66 PR4105 Direct Labor to CPL Coal Cars $6,698.53 PR4105 Charges Other than Direct Labor $6,664.49 PR4106 Direct Labor to Rework CPL Material $0.00 PR4106 Charges Other than Direct Labor $0.00 PR4216 Ad Valorem Taxes - Facility - Direct - CPL $0.00 PR4217 Employee Fringe Benefits - Direct Labor - CPL $0.00 PR4218 Payroll Taxes (FICA & UC) - Direct Labor - CPL $0.00 PR4240 Depreciation Expense - CPL $0.00 PR4269 Outside Maintenance of CPL Coal Cars $30,397.17 PR4274 Switching Fees - CPL $0.00 PR4279 Repainting Coal Cars - CPL $0.00 Total 100% CPL Costs $77,103.94
Exhibit 1 Page 2 of 4 COSTS ASSIGNED 100% TO PSO: PSO PR4002 Direct Material to PSO Coal Cars $0.00 PR4015 Inventory Carrying Charges - PSO $2,739.35 PR4019 Stores Salvage - PSO $3,901.94 PR4102 Direct Labor to PSO Coal Cars $0.00 PR4102 Charges Other than Direct Labor $0.00 PR4103 Direct Labor to Rework PSO Material $0.00 PR4103 Charges Other than Direct Labor $0.00 PR4205 Ad Valorem Taxes - Facility - Direct - PSO $0.00 PR4214 Employee Fringe Benefits - Direct Labor - PSO $0.00 PR4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $0.00 PR4239 Depreciation Expense - PSO $0.00 PR4271 Outside Maintenance of PSO Coal Cars $9,894.26 PR4273 Switching Fees - PSO $0.00 PR4278 Repainting Coal Cars - PSO $0.00 Total 100% PSO Costs $16,535.55
Exhibit 1 Page 3 of 4 COSTS TO BE SHARED {Ratio of Direct Labor}: SHARED PR4010 Shop Material $1,221.96 PR4011 Small Tools $1,234.63 PR4012 Facility Maintenance - Material $1,156.93 PR4109 Labor - Rework Outside Cars $108,181.97 PR4016 Switch Engine Operation and Maintenance $14,242.74 PR4017 Equipment Operation and Maintenance $2,313.01 PR4020 Stores Salvage - Joint $0.00 PR4110 Supervision $31,358.49 PR4111 Clerical $12,886.31 PR4112 Training and Safety $2,399.70 PR4113 General Shop Labor $14,162.14 PR4114 Facility Maintenance - Labor $9,956.58 PR4116 Switch Engine Operation and Maintenance $18,209.65 PR4201 Ad Valorem Taxes - Facility $20,491.95 PR4108 Labor - Other $0.00 PR4210 Employee Activities $0.00 PR4206 Data Process Charges $0.00 PR4207 General Office Overhead $0.00 PR4211 Employee Expenses $0.00 PR4212 Employee Fringe Benefits $0.00 PR4215 Employee Sick Benefits $0.00 PR4220 Injuries and Damages $0.00 PR4221 Insurance - Liability and Property $0.00 PR4225 Maintenance of Facilities (Contracted) $1,478.00 PR4226 Office Supplies and Expenses $278.66 PR4232 Payroll Taxes (FICA & UC) - Other $0.00 PR4233 Special Services $0.00 PR4234 Utilities - Heat, Light, Power and Water $10,806.26 PR4235 Utilities - Telephone $345.79 PR4236 Vehicle Expense $38.70 PR4237 Depreciation Expense $0.00 PR4250 Miscellaneous $601.48 PR4262 Lease - Basic - All Except Coal Cars $0.00 PR4264 Lease - Supplemental Expenses - Facility $0.00 PR4004 Material Direct to Outside Coal Cars $0.00 PR4022 Stores Salvage - Outside Cars ($160,612.14) Total Costs Shared on Cost Ratio {see computation below} - $90,752.81 SWEPCO 64.89% $58,892.24 CPL 35.11% $31,860.57 PSO 0.00% $0.00
Exhibit 1 Page 4 of 4 Capital Recovery on Capital Expenditures not Covered Under Lease Agreement {Cost Ratio} 0.00 TOTAL COSTS FOR THE MONTH SWEPCO $272,254.63 CPL $108,964.51 PSO $16,535.55
C. COMPUTATION OF COST RATIO: 101, 104 Direct Labor SWEPCO $12,381.81 64.89% % SWEPCO 105, 106 Direct Labor CPL 6,698.53 35.11% % CPL 102, 103 Direct Labor PSO 0.00 0.00% % PSO Total Direct Labor $19,080.34 100.00% Total
CENTRAL AND SOUTH WEST SERVICES, INC Exhibit 2 P.O. BOX 21928 TULSA, OKLAHOMA Page 1 of 4 TELEPHONE NUMBER (918) 594 - 2000 STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY AT ALLIANCE, NEBRASKA PER SWEPCO - CPL - PSO AGREEMENT MAY 2002 A. NUMBER OF RAIL CARS SERVICED SWEPCO 240 PSO 11 CPL 0 B. AMOUNT OF EXPENDITURES: SWEPCO COSTS ASSIGNED 100% TO SWEPCO: PR4001 Direct Material to SWEPCO Coal Cars $0.00 PR4018 Stores Salvage - SWEPCO $163,328.52 PR4101 Direct Labor to SWEPCO Coal Cars $18,528.30 PR4101 Charges Other than Direct Labor $0.00 PR4104 Direct Labor to Rework SWEPCO Material $5,827.91 PR4104 Charges Other than Direct Labor $0.00 PR4202 Ad Valorem Taxes - SWEPCO Coal Cars $0.00 PR4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $0.00 PR4213 Employee Fringe Benefits - Direct Labor - SWEPCO $0.00 PR4230 Payroll Taxes (FICA & UC) - Direct Labor - SWEPCO $0.00 PR4238 Depreciation Expense - SWEPCO $0.00 PR4263 Lease - Supplemental Expenses - SWEPCO $0.00 PR4270 Outside Maintenance of SWEPCO Coal Cars $58,338.31 PR4272 Switching Fees - SWEPCO $2,100.00 PR4277 Repainting Coal Cars - SWEPCO $0.00 Total 100% SWEPCO Costs $248,123.04 COSTS ASSIGNED 100% TO CPL: CPL PR4003 Direct Material to CPL Coal Cars $0.00 PR4014 Inventory Carrying Charges - CPL $1,794.36 PR4021 Stores Salvage - CPL $22,997.66 PR4105 Direct Labor to CPL Coal Cars $314.34 PR4105 Charges Other than Direct Labor $0.00 PR4106 Direct Labor to Rework CPL Material $109.20 PR4106 Charges Other than Direct Labor $0.00 PR4216 Ad Valorem Taxes - Facility - Direct - CPL $0.00 PR4217 Employee Fringe Benefits - Direct Labor - CPL $0.00 PR4218 Payroll Taxes (FICA & UC) - Direct Labor - CPL $0.00 PR4240 Depreciation Expense - CPL $0.00 PR4269 Outside Maintenance of CPL Coal Cars $12,380.78 PR4274 Switching Fees - CPL $0.00 PR4279 Repainting Coal Cars - CPL $0.00 Total 100% CPL Costs $37,596.34
Exhibit 2 Page 2 of 4 COSTS ASSIGNED 100% TO PSO: PSO PR4002 Direct Material to PSO Coal Cars $0.00 PR4015 Inventory Carrying Charges - PSO $2,854.32 PR4019 Stores Salvage - PSO $9,678.00 PR4102 Direct Labor to PSO Coal Cars $672.66 PR4102 Charges Other than Direct Labor $0.00 PR4103 Direct Labor to Rework PSO Material $0.00 PR4103 Charges Other than Direct Labor $0.00 PR4205 Ad Valorem Taxes - Facility - Direct - PSO $0.00 PR4214 Employee Fringe Benefits - Direct Labor - PSO $0.00 PR4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $0.00 PR4239 Depreciation Expense - PSO $0.00 PR4271 Outside Maintenance of PSO Coal Cars $24,989.21 PR4273 Switching Fees - PSO $0.00 PR4278 Repainting Coal Cars - PSO $0.00 Total 100% PSO Costs $38,194.19
Exhibit 2 Page 3 of 4 COSTS TO BE SHARED {Ratio of Direct Labor}: SHARED PR4010 Shop Material $5,130.57 PR4011 Small Tools $1,100.42 PR4012 Facility Maintenance - Material $28,347.71 PR4109 Labor - Rework Outside Cars $66,667.50 PR4016 Switch Engine Operation and Maintenance $1,068.41 PR4017 Equipment Operation and Maintenance $1,899.21 PR4020 Stores Salvage - Joint $0.00 PR4110 Supervision $18,941.67 PR4111 Clerical $12,245.86 PR4112 Training and Safety $2,079.87 PR4113 General Shop Labor $19,049.28 PR4114 Facility Maintenance - Labor $12,663.21 PR4116 Switch Engine Operation and Maintenance $22,758.07 PR4201 Ad Valorem Taxes - Facility $0.00 PR4108 Labor - Other $0.00 PR4210 Employee Activities $91.05 PR4206 Data Process Charges $15,058.52 PR4207 General Office Overhead $179.36 PR4211 Employee Expenses $2,875.39 PR4212 Employee Fringe Benefits $0.00 PR4215 Employee Sick Benefits $0.00 PR4220 Injuries and Damages $0.00 PR4221 Insurance - Liability and Property $0.00 PR4225 Maintenance of Facilities (Contracted) $2,140.00 PR4226 Office Supplies and Expenses $1,749.32 PR4232 Payroll Taxes (FICA & UC) - Other $0.00 PR4203 Taxes - Other $14,030.27 PR4234 Utilities - Heat, Light, Power and Water $7,473.50 PR4235 Utilities - Telephone $793.62 PR4236 Vehicle Expense $0.00 PR4237 Depreciation Expense $0.00 PR4250 Miscellaneous $650.89 PR4262 Lease - Basic - All Except Coal Cars $0.00 PR4264 Lease - Supplemental Expenses - Facility $0.00 PR4004 Material Direct to Outside Coal Cars $0.00 PR4022 Stores Salvage - Outside Cars ($251,770.61) Total Costs Shared on Cost Ratio {see computation below} - ($14,776.91) SWEPCO 95.69% ($14,140.49) CPL 1.66% ($245.89) PSO 2.64% ($390.53)
Exhibit 2 Page 4 of 4 Capital Recovery on Capital Expenditures not Covered Under Lease Agreement {Cost Ratio} 0.00 TOTAL COSTS FOR THE MONTH SWEPCO $233,982.55 CPL $37,350.45 PSO $37,803.66
C. COMPUTATION OF COST RATIO: 101, 104 Direct Labor SWEPCO 24,356.21 95.69% % SWEPCO 105, 106 Direct Labor CPL 423.54 1.66% % CPL 102, 103 Direct Labor PSO 672.66 2.64% % PSO Total Direct Labor $25,452.41 100% Total
CENTRAL AND SOUTH WEST SERVICES, INC Exhibit 3 P.O. BOX 21928 TULSA, OKLAHOMA Page 1 of 4 TELEPHONE NUMBER (918) 594 - 2000 STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY AT ALLIANCE, NEBRASKA PER SWEPCO - CPL - PSO AGREEMENT JUNE 2002 A. NUMBER OF RAIL CARS SERVICED SWEPCO 417 PSO 17 CPL 5 B. AMOUNT OF EXPENDITURES: SWEPCO COSTS ASSIGNED 100% TO SWEPCO: PR4001 Direct Material to SWEPCO Coal Cars $250,815.09 PR4018 Stores Salvage - SWEPCO ($259,201.39) PR4101 Direct Labor to SWEPCO Coal Cars $18,873.29 PR4101 Charges Other than Direct Labor $0.00 PR4104 Direct Labor to Rework SWEPCO Material $7,354.78 PR4104 Charges Other than Direct Labor $0.00 PR4202 Ad Valorem Taxes - SWEPCO Coal Cars $0.00 PR4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $0.00 PR4213 Employee Fringe Benefits - Direct Labor - SWEPCO $0.00 PR4230 Payroll Taxes (FICA & UC) - Direct Labor - SWEPCO $0.00 PR4238 Depreciation Expense - SWEPCO $0.00 PR4263 Lease - Supplemental Expenses - SWEPCO $0.00 PR4270 Outside Maintenance of SWEPCO Coal Cars $83,996.23 PR4272 Switching Fees - SWEPCO $2,014.78 PR4277 Repainting Coal Cars - SWEPCO $0.00 Total 100% SWEPCO Costs $103,852.78 COSTS ASSIGNED 100% TO CPL: CPL PR4003 Direct Material to CPL Coal Cars $33,055.72 PR4014 Inventory Carrying Charges - CPL $1,763.37 PR4021 Stores Salvage - CPL ($35,674.34) PR4105 Direct Labor to CPL Coal Cars $145.34 PR4105 Charges Other than Direct Labor $0.00 PR4106 Direct Labor to Rework CPL Material $0.00 PR4106 Charges Other than Direct Labor $0.00 PR4216 Ad Valorem Taxes - Facility - Direct - CPL $0.00 PR4217 Employee Fringe Benefits - Direct Labor - CPL $0.00 PR4218 Payroll Taxes (FICA & UC) - Direct Labor - CPL $0.00 PR4240 Depreciation Expense - CPL $0.00 PR4269 Outside Maintenance of CPL Coal Cars $20,432.41 PR4274 Switching Fees - CPL $0.00 PR4279 Repainting Coal Cars - CPL $0.00 Total 100% CPL Costs $19,722.50
Exhibit 3 Page 2 of 4 COSTS ASSIGNED 100% TO PSO: PSO PR4002 Direct Material to PSO Coal Cars $6,036.76 PR4015 Inventory Carrying Charges - PSO $2,805.03 PR4019 Stores Salvage - PSO $226.12 PR4102 Direct Labor to PSO Coal Cars $928.68 PR4102 Charges Other than Direct Labor $0.00 PR4103 Direct Labor to Rework PSO Material $0.00 PR4103 Charges Other than Direct Labor $0.00 PR4205 Ad Valorem Taxes - Facility - Direct - PSO $0.00 PR4214 Employee Fringe Benefits - Direct Labor - PSO $0.00 PR4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $0.00 PR4239 Depreciation Expense - PSO $0.00 PR4271 Outside Maintenance of PSO Coal Cars $17,544.42 PR4273 Switching Fees - PSO $0.00 PR4278 Repainting Coal Cars - PSO $0.00 Total 100% PSO Costs $27,541.01
Exhibit 3 Page 3 of 4 COSTS TO BE SHARED {Ratio of Direct Labor}: SHARED PR4010 Shop Material $3,326.09 PR4011 Small Tools $553.34 PR4012 Facility Maintenance - Material $17,311.53 PR4109 Labor - Rework Outside Cars $23,137.28 PR4016 Switch Engine Operation and Maintenance $0.00 PR4017 Equipment Operation and Maintenance $5,790.95 PR4020 Stores Salvage - Joint $0.00 PR4110 Supervision $11,203.63 PR4111 Clerical $7,458.27 PR4112 Training and Safety $5,693.33 PR4113 General Shop Labor $12,144.34 PR4114 Facility Maintenance - Labor $13,817.64 PR4116 Switch Engine Operation and Maintenance $15,234.49 PR4201 Ad Valorem Taxes - Facility $0.00 PR4108 Labor - Other $0.00 PR4210 Employee Activities $0.00 PR4206 Data Process Charges $920.85 PR4207 General Office Overhead $0.00 PR4211 Employee Expenses $116.51 PR4212 Employee Fringe Benefits $0.00 PR4215 Employee Sick Benefits $0.00 PR4220 Injuries and Damages $0.00 PR4221 Insurance - Liability and Property $0.00 PR4225 Maintenance of Facilities (Contracted) $1,840.00 PR4226 Office Supplies and Expenses $2,107.77 PR4232 Payroll Taxes (FICA & UC) - Other $0.00 PR4203 Taxes - Other $4,718.89 PR4234 Utilities - Heat, Light, Power and Water $6,217.90 PR4235 Utilities - Telephone $763.15 PR4236 Vehicle Expense $21.55 PR4237 Depreciation Expense $0.00 PR4250 Miscellaneous $0.00 PR4262 Lease - Basic - All Except Coal Cars $0.00 PR4264 Lease - Supplemental Expenses - Facility $0.00 PR4004 Material Direct to Outside Coal Cars $380,785.29 PR4022 Stores Salvage - Outside Cars ($214,110.70) Total Costs Shared on Cost Ratio {see computation below} - $299,052.10 SWEPCO 96.07% $287,287.87 CPL 0.53% $1,591.97 PSO 3.40% $10,172.25
Exhibit 3 Page 4 of 4 Capital Recovery on Capital Expenditures not Covered Under Lease Agreement {Cost Ratio} 0.00 TOTAL COSTS FOR THE MONTH SWEPCO $391,140.65 CPL $21,314.47 PSO $37,713.26
C. COMPUTATION OF COST RATIO: 101, 104 Direct Labor SWEPCO $26,228.07 96.07% % SWEPCO 105, 106 Direct Labor CPL 145.34 0.53% % CPL 102, 103 Direct Labor PSO 928.68 3.40% % PSO Total Direct Labor $27,302.09 100% Total -----END PRIVACY-ENHANCED MESSAGE-----