Column A Column B Column C Column D (A+C=D) Adjusted Line Historic Test Adjustment Pro Forma Historic No. Description Year Number Adjustment Test Year (1) Operating Revenues $ 159,919 (Ag) $ (2) Special Contract Revs (A10) 6 4 in (3) Total Revenues $ 159,919 (lines 1+2=3) Operating Expenses (4) 0&M Expenses $ 70.151 *k 70.151 (5) Rate Case Exp. 75 (All) (6) Salaries & Wages 56.000 (A12) (7) Bad Debt Exp. 730 [A13) (8) Amort. Of Storm Damage 0 (A14) (9) Amort Of High Desert Unit 0 (A15) (10) Airplane Exp [A15) (11) Advertising Exp. (A17) (12) NRC Exp (A18) (13) Executive Salaries (A19) (14) Total Operating Expenses $ 126.956 (In.4+5+6+7+8+9+10+11+12+13=14) (15) Depreciation 7,500 (A20) (16) General Taxes 1,800 (A21) (17) State Income Taxes 959 (A22) (18) Fed. Income Taxes 3.156 (A23) (19) Total Expenses $ 140.370 (in. 14+15+16+17+18=19) (20) Net Operating Income 19.549 S (In. 3-19 = 20) (21) Rate Base Rate of Return = (20) (21) $ $ Notes: * Go to Worksheet 4: calculate through Line (8); Column D Go to Worksheet 4; calculate through Line (10); Column D 4 Excludes fuel expense recovered through the Fuel Adjustment Clause *#* From Worksheet 2; Line (14); Column A eddie From Worksheet 2: Line (14); Column D