Balance at End of Adjusted Line Historic Test Adjustment Pro Forma Historic Test No. Description Year Number Adjustment Year (1) Total Utility Plant in Service $ 294.200 (A1) (2) Customer Billing & Metering Software (A2) (3) Land Held for Nuclear Power Plant (A3) (4) Unrecovered Costs for High Desert Unit 1 (A4) (5) Less: Accumulated Amortization for Unit 1 (A4) S i See note (6) Less: Accumulated Depreciation $ 31.650 below $31,650 (7) Net Utility Plant in Service $ 262.550 (lines 1 +2+ 3 +4 -5 - 6 = Line 7) Add: (8) Diesel Fuel Inventory 600 (A5) (9) Materials & Supplies 1 850 (A.6) (10) Cash Working Capital 0 (AT E Subtract: (11) Customer Deposits 500 0 500 (12) Land Development Deposits 2000 (AB)