CHUGACH ELECTRIC TOTAL COST OF ELECTRIC SERVICE

Chugach 1996-2004 PDF (% Variable, Labor, Fixed, Fuel, Purchased Power) CEA Source Data

Variable Costs = Expensed Payroll (Wages Only, Excludes Clearing Accounts) + Other Variable Costs (ROW Clearing, Employee Benefits, etc.)

Fixed Costs = Depreciation, Amortization, Interest on Long-Term Debt, Taxes [this appears to be an RUS definition seen on Form 12's but not apparently on Form 7's]

DEFINITIONS OF COST CATEGORIES

Example of possible format:

	FIXED	VARIABLE
	Not tied to production	Costs that vary depending on volume of production.
CONTROLLABLE	Administration
LESS CONTROLLABLE		Fuel

Each category has a "labor" and "other" breakdown.

Labor includes both staff and contractor temps.

From: Katrina Storjohann
Sent: Wednesday, August 10, 2005 10:53 AM
To: Mike Cunningham
Subject: RE: Total Cost of Electric Service

Mike,
Attached is the spreadsheet used to create the Total Cost of Electric Service graph. I think it is fairly self explanatory as to what is included in each category and there is a "comment" column at the far right with additional explanations. If you need additional assistance,
please let me know.

Katrina Storjohann
Manager, Corporate Budgeting 762-4527 [email protected]

From: Ray Kreig [mailto:[email protected]]
Sent: Tuesday, August 09, 2005 8:31 PM
To: Bill Stewart
Subject: Total Cost of Electric Service

Bill,

I tried to reconcile the percentages in the attached "Total Cost of Electric Service" to the Form 12 and other financial info with only partial success.

Is it possible for you to send me:

- Definition of what is included in the "Variable Costs" line

- The backup spreadsheet used to produce the attached or at least the actual numbers, not the percentages.

For now I'll just keep it for my own reference.

Thanks, Ray