taxonomy().concept(ferc:ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2ScheduleTitle").text
General Description of Construction Overhead Procedure
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taxonomy().concept(ferc:ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2Instructions").text
- For each construction overhead explain: (a) the nature and extent of work, etc., the overhead charges are intended to cover, (b) the general procedure for determining the amount capitalized, (c) the method of distribution to construction jobs, (d) whether different rates are applied to different types of construction, (e) basis of differentiation in rates for different types of construction, and (f) whether the overhead is directly or indirectly assigned.
- Show below the computation of allowance for funds used during construction rates, in accordance with the provisions of Gas Plant Instructions 3 (17) of the Uniform System of Accounts.
- Where a net-of-tax rate for borrowed funds is used, show the appropriate tax effect adjustment to the computations below in a manner that clearly indicates the amount of reduction in the gross rate for tax effects.
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[covered @concept=ferc:GeneralDescriptionOfConstructionOverheadTextBlock @period = $currentDuration]
1. CONSTRUCTION OVERHEAD COSTS INCLUDE ENGINEERING AND SUPERVISORY SALARIES, ADMINISTRATIVE AND GENERAL SALARIES AND ASSOCIATED PAYROLL TAXES AND BENEFITS AND EMPLOYEE EXPENSES.
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taxonomy().concept(ferc:ComponentsOfAllowanceForFundsUsedDuringConstructionRatesAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2Instructions").text
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES
- For line (5), column (e) below, enter the rate granted in the last rate proceeding. If not available, use the average rate earned during the preceding 3 years.
- Identify in column (c) the specific entity used as the source for the capital structure figures.
- Indicate in column (f) if the reported rate of return is one that has been approved in a rate case, black-box settlement rate, or an actual three-year average rate.
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taxonomy().concept(ferc:ComponentsOfAllowanceForFundsUsedDuringConstructionRatesAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text
1. Components of Formula (Derived from actual book balances and actual cost rates):
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Line No. |
$headings = filter (taxonomy().concept(ferc:ScheduleGeneralDescriptionOfConstructionOverheadProcedureAbstract).references("http://ferc.gov/form/2020-01-01/roles/reference/columnDetails")) where ($item.part-by-name(ferc-part:Schedule).part-value == "218 - Schedule - General Description of Construction Overhead Procedure - Table")
$heading = list(for $ref in $headings
list($ref.part-by-name(ferc-part:Column).part-value, $ref.part-by-name(ferc-part:ColumnName).part-value, $ref.part-by-name(ferc-part:ElementName).part-value))
$heading_dict = dict(for $row in $heading
list("("+$row[1]+")",list($row[2],if $row[3] == none "" else taxonomy().concept(to-qname($row[3]))))
);
for $row in $heading_dict.keys.sort
$heading_dict[$row][1]
$row
(a)
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadAverageShortTermDebt).label("http://www.xbrl.org/2003/role/terseLabel").text
(1) Average Short-Term Debt
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S
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadAverageShortTermDebt @period = $currentInstant]))
$2,684,739,923
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadAverageShortTermDebtEntity @period = $currentDuration]))
ABC Energy LLP
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadCostRateShortTermInterest).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text
(2) Short-Term Interest
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s
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCostRateShortTermInterest @period = $currentInstant]))
2.54 %
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadOfShorttermInterestRateIndicator @period = $currentDuration]))
Approved rate case
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadLongTermDebt).label("http://www.xbrl.org/2003/role/terseLabel").text
(3) Long-Term Debt
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D
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadLongTermDebt @period = $currentInstant]))
$34,029,751,548
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadLongTermDebtEntity @period = $currentDuration]))
XYZ Energy LP
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCapitalizationRationLongTermDebt @period = $currentInstant]))
61 %
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d
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCostRateLongTermDebt @period = $currentInstant]))
4.25 %
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCostRateLongTermDebtRateIndicator @period = $currentDuration]))
Approved rate case
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadPreferredStock).label("http://www.xbrl.org/2003/role/terseLabel").text
(4) Preferred Stock
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P
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadPreferredStock @period = $currentInstant]))
$34,029,751,548
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCapitalizationRationPreferredStockEntity @period = $currentDuration]))
XYZ Energy LP
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCapitalizationRationPreferredStock @period = $currentInstant]))
61 %
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p
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCostRatePreferredStock @period = $currentInstant]))
4.25 %
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCostRatePreferredStockRateIndicator @period = $currentDuration]))
Approved rate case
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadCommonEquity).label("http://www.xbrl.org/2003/role/terseLabel").text
(5) Common Equity
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C
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCommonEquity @period = $currentInstant]))
$21,807,584,819
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCapitalizationRationCommonEquityEntity @period = $currentDuration]))
ABC Energy LP
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCapitalizationRationCommonEquity @period = $currentInstant]))
39 %
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c
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCostRateCommonEquity @period = $currentInstant]))
11.9 %
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCostRateCommonEquityRateIndicator @period = $currentDuration]))
Approved rate case
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taxonomy().concept(ferc:CapitalizationOfConstructionOverhead).label("http://ferc.gov/form/2020-01-01/roles/label/F2Total").text
(6) Total Capitaization
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverhead @period = $currentInstant]))
$55,837,336,367
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadCapitalizationRation @period = $currentInstant]))
39 %
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadAverageConstructionWorkInProgressBalance).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text
(7) Average Construction Work In Progress Balance
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W
max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadAverageConstructionWorkInProgressBalance @period = $currentInstant]))
$1,341,653,975
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max(list([covered @concept=ferc:ConstructionOverheadAverageConstructionWorkInProgressEntityName @period = $currentDuration]))
XYZ Gas LLP
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadGrossRateForBorrowedFunds).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text + " - "
2. Gross Rate for Borrowed Funds s(S/W) + d[(D/(D+P+C)) (1-(S/W))] -
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadGrossRateForBorrowedFunds @period=$currentInstant]))
5%
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadRateForOtherFunds).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text + " - "
3. Rate for Other Funds [1-(S/W)] [p(P/(D+P+C)) + c(C/(D+P+C))] -
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadRateForOtherFunds @period=$currentInstant]))
5%
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadWeightedAverageRateActuallyUsedForTheYearAbstract).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text
4. Weighted Average Rate Actually Used for the Year:
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadWeightedAverageRateForBorrowedFundsActuallyUsedForTheYear).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text + " - "
(a) Rate for Borrowed Funds -
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadWeightedAverageRateForBorrowedFundsActuallyUsedForTheYear @period=$currentInstant]))
5%
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taxonomy().concept(ferc:CapitalizationOfConstructionOverheadWeightedAverageRateForOtherFundsActuallyUsedForTheYear).label("http://ferc.gov/form/2020-01-01/roles/label/F2ConstructionOverhead").text + " - "
(b) Rate for Other Funds -
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max(list([covered @concept=ferc:CapitalizationOfConstructionOverheadWeightedAverageRateForOtherFundsActuallyUsedForTheYear @period=$currentInstant]))
5%
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