23 CAR pt. 458, Appendix A
And Conduit Rate Formula
Local Exchange Carrier Pole Owners FCC Part 32 Accounts
$$\text{Maximum Per Pole Rate} = \text{Space Factor} \times \text{Net Cost of A Bare Pole} \times \text{Carrying Charge Rate}$$
$$\text{Space Factor} = \frac{\text{Occupied Space} + \left[ \frac{2}{3} \times \left( \frac{\text{Unusable Space}}{\text{No. of Attachers (including the Public Utility pole owner)}} \right) \right]}{\text{Pole Height}}$$
$$\text{Net Cost of A Bare Pole} = \frac{\text{Net Pole Investment} \times 95\%}{\text{Total Number of Poles}}$$
$$\text{Net Pole Investment} = \text{Gross Pole Investment (Account 2411)} - \text{Accumulated Depreciation (Account 3100)(Poles)} - \text{Accumulated Deferred Income Taxes (Account 4100 + 4340)(Poles)}$$
$$\text{Carrying Charge Rate} = \text{Administrative} + \text{Maintenance} + \text{Depreciation} + \text{Taxes} + \text{Return}$$
$$\text{Administrative Element} = \frac{\text{Total General and Administrative (Accounts 6710 & 6720)}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred Taxes (Plant) (Accounts 4100+4340)}}$$
$$\text{Maintenance Element} = \frac{\text{Account 6411} - \text{Rental Expense (Poles)}}{\text{Net Pole Investment}}$$
$$\text{Depreciation Element} = \frac{\text{Gross Pole Investment (Account 2411)}}{\text{Net Pole Investment}} \times \text{Depreciation Rate for Gross Pole Investment}$$
$$\text{Taxes Element} = \frac{\text{Operating Taxes (Account 7200)}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred Taxes (Account 2001) (Account 3100) (Plant)(Accounts 4100+4340)}}$$
$$\text{Return Element} = 8.00\%$$
Electric Utility Pole Owners FERC Part 101 Accounts
$$\text{Maximum Per Pole Rate} = \text{Space Factor} \times \text{Net Cost of A Bare Pole} \times \text{Carrying Charge Rate}$$
$$\text{Space Factor} = \frac{\text{Occupied Space} + \left[ \frac{2}{3} \times \left( \frac{\text{Unusable Space}}{\text{No. of Attachers (including the Public Utility pole owner)}} \right) \right]}{\text{Pole Height}}$$
$$\text{Net Cost of A Bare Pole} = \frac{\text{Net Pole Investment} \times 85\%}{\text{Total Number of Poles}}$$
$$\text{Net Pole Investment} = \text{Gross Pole Investment (Account 364)} - \text{Accumulated Depreciation (Account 108)(Poles)} - \text{Accumulated Deferred Income Taxes (Account 190, 281 - 283)(Poles)}$$
$$\text{Carrying Charge Rate} = \text{Administrative} + \text{Maintenance} + \text{Depreciation} + \text{Taxes} + \text{Return}$$
$$\text{Administrative Element} = \frac{\text{Total General and Administrative (per FERC Form 1)}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred Taxes (Plant) (Account 190, 281 - 283)}}$$
$$\text{Maintenance Element} = \frac{\text{Account 593}}{\text{Pole Investment in Accts. 364, 365 \& 369} - \text{Depreciation (Poles) Related to Accts. 364, 365 \& 369} - \text{Accumulated Deferred Inc. Taxes Related to Accts. 364, 365 \& 369}}$$
$$\text{Depreciation Element} = \frac{\text{Gross Pole Investment (Account 364)}}{\text{Net Pole Investment}} \times \text{Depreciation Rate for Gross Pole Investment}$$
$$\text{Taxes Element} = \frac{\text{Accounts 408.1, + 409.1 + 410.1 + 411.4 - 411.1}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred Taxes (per FERC Form 1) (Account 108) (Plant)(Account 190, 281-283)}}$$
$$\text{Return Element} = 8.00\%$$
Local Exchange Carrier Conduit Owners FCC Part 32 Accounts
$$\text{Maximum Rate} = \frac{\text{Percentage of Conduit Capacity Occupied}}{\text{Net Linear Cost of Conduit}} \times \frac{\text{Carrying Charge Rate}}{\text{Net Linear Cost of Conduit}}$$
$$\frac{\text{Percentage of Conduit Capacity Occupied}}{\text{Net Linear Cost of Conduit}} = \frac{1 \text{ Duct}}{\text{Number of Inner Ducts}}$$
$$\frac{\text{Net Linear Cost of Conduit}}{\text{Net Linear Cost of Conduit}} = \frac{\text{Net Conduit Investment}}{\text{System Duct Length (ft./m.)}}$$
$$\frac{\text{Net Conduit Investment}}{\text{Net Conduit Investment}} = \frac{\text{Gross Conduit Investment (Account 2441)}}{\text{(Account 3100)(Conduit)}} - \frac{\text{Accumulated Deferred Income Taxes (Account 4100 + 4340)(Conduit)}}{\text{(Account 4100 + 4340)}}$$
$$\text{Carrying Charge Rate} = \text{Administrative} + \text{Maintenance} + \text{Depreciation} + \text{Taxes} + \text{Return}$$
$$\text{Administrative Element} = \frac{\text{Total General and Administrative (Accounts 6710 & 6720)}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred (Account 2001) (Account 3100) (Accounts 4100 + 4340)}}$$
$$\text{Maintenance Element} = \frac{\text{Conduit Maintenance Expense (Account 6441)}}{\text{Net Conduit Investment}}$$
$$\text{Depreciation Element} = \frac{\text{Gross Conduit Investment (Account 2441)}}{\text{Net Conduit Investment}} \times \text{Depreciation Rate for Conduit}$$
$$\frac{\text{Taxes Element}}{\text{Taxes Element}} = \frac{\text{Operating Taxes (Account 7200)}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred Taxes (Account 2001) (Account 3100) (Plant) (Accounts 4100 + 4340)}}$$
$$\text{Return Element} = 8.00\%$$
Electric Utility Conduit Owners FERC Part 101 Accounts
$$\text{Maximum Rate} = \frac{\text{Percentage of Conduit Capacity Occupied}}{\text{Capacity Occupied}} \times \frac{\text{Net Linear Cost of Conduit}}{\text{Carrying Charge Rate}}$$
$$\frac{\text{Percentage of Conduit Capacity Occupied}}{\text{Capacity Occupied}} = \frac{1 \text{ Duct}}{\text{Number of Inner Ducts}}$$
$$\frac{\text{Net Linear Cost of Conduit}}{\text{No. of Conduit}} = \frac{\text{Net Conduit Investment}}{\text{System Duct Length (ft./m.)}}$$
$$\text{Net Conduit Investment} = \frac{\text{Gross Conduit Investment (Account 366)}}{\text{(Account 366)}} - \frac{\text{Accumulated Depreciation (Account 108)(Conduit)}}{\text{(Account 108)(Conduit)}} - \frac{\text{Accumulated Deferred Income Taxes (Conduit) (Account 190, 281 - 283)}}{\text{(Account 190, 281 - 283)}}$$
$$\text{Carrying Charge Rate} = \text{Administrative} + \text{Maintenance} + \text{Depreciation} + \text{Taxes} + \text{Return}$$
$$\text{Administrative Element} = \frac{\text{Total General and Administrative (per FERC Form 1)}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred Taxes (Plant) (Account 108) (Account 190, 281 - 283)}}$$
$$\text{Maintenance Element} = \frac{\text{Account 594}}{\text{Conduit Investment in Accts. 366,367 \& 369}} - \frac{\text{Depreciation (Conduit) in Accts. 366,367 \& 369}}{\text{Accumulated Deferred Inc. Taxes Related to Accts. 366,367 \& 369}}$$
$$\text{Depreciation Element} = \frac{\text{Gross Conduit Investment (Account 366)}}{\text{Net Conduit Investment}} \times \text{Depreciation Rate for Conduit}$$
$$\text{Taxes Element} = \frac{\text{Accounts 408.1, + 409.1 + 410.1 + 411.4 - 411.1}}{\text{Gross Plant Investment} - \text{Accumulated Depreciation} - \text{Accumulated Deferred Taxes (per FERC Form 1) (Account 108) (Plant)(Account 190, 281-283)}}$$
$$\text{Return Element} = 8.00\%$$