23 CAR pt. 458, Appendix A
23 CAR pt. 458, Appendix A. Pole Attachment Rate Formula and Conduit Rate Formula
Length: 911 wordsOfficial source
Pole Attachment Rate Formula
And
Conduit Rate Formula
Appendix A
Pole Attachment Rate Formula
Local Exchange Carrier Pole Owners
FCC Part 32 Accounts
Rate
Pole
Per
Maximum
= Factor
Space x
Pole
Bare
A
of
Cost
Net
x
Rate
Charge
Carrying
Factor
Space =
Height
Pole
owner)
pole
Utility
Public
the
(including
Attachers
of
No.
Space
Unusable
x
3
2
Space
Occupied
+
Pole
Bare
A
of
Cost
Net
=
Poles
of
Number
Total
95%
x
Investment
Pole
Net
Investment
Pole
Net
=
2411)
(Account
Investment
Pole
Gross
-
s)
3100)(Pole
(Account
on
Depreciati
d
Accumulate
-
s)
4340)(Pole
4100
(Account
Taxes
Income
Deferred
d
Accumulate
+
Rate
Charge
Carrying
= Administrative + Maintenance + Depreciation + Taxes + Return
Element
tive
Administra
=
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
6720)
&
6710
(Accounts
tive
Administra
and
General
Total
(Account 2001)
(Account 3100)
Taxes (Plant)
(Accounts 4100+4340)
Element
e
Maintenanc =
Investment
Pole
Net
(Poles)
Expense
Rental
-
6411
Account
Element
on
Depreciati
=
Investment
Pole
Net
2411)
(Account
Investment
Pole
Gross
x
Investment
Pole
Gross
for
Rate
on
Depreciati
Element
Taxes
=
Taxes
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
7200)
(Account
Taxes
Operating
(Account 2001)
(Account 3100)
(Plant)(Accounts 4100+4340)
Element
Return
= 8.00%
Pole Attachment Rate Formula
Electric Utility Pole Owners
FERC Part 101 Accounts
Rate
Pole
Per
Maximum
= Factor
Space x
Pole
Bare
A
of
Cost
Net
x
Rate
Charge
Carrying
Factor
Space =
Height
Pole
owner)
pole
Utility
Public
the
(including
Attachers
of
No.
Space
Unusable
x
3
2
Space
Occupied
+
Pole
Bare
A
of
Cost
Net
=
Poles
of
Number
Total
85%
x
Investment
Pole
Net
Investment
Pole
Net
=
364)
(Account
Investment
Pole
Gross
-
)
108)(Poles
(Account
on
Depreciati
d
Accumulate
-
)
283)(Poles
-
281
190,
(Account
Taxes
Income
Deferred
d
Accumulate
Rate
Charge
Carrying
= Administrative + Maintenance + Depreciation + Taxes + Return
Element
tive
Administra
=
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
1)
Form
FERC
(per
tive
Administra
and
General
Total
(
)1
Form
FERC
per
(
)
108
Account
(
)
283
-
281
190,
Account
(Plant)
Taxes
Element
e
Maintenanc =
Deferred
d
Accumulate
-
to
Related
(Poles)
on
Depreciati
-
in
Investment
Pole
593
Account
Accts. 364,365 & 369
Accts. 364,365 & 369
Inc. Taxes Related to
Accts. 364,365 & 369
Element
on
Depreciati
=
Investment
Pole
Net
364)
(Account
Investment
Pole
Gross
x
Investment
Pole
Gross
for
Rate
on
Depreciati
Element
Taxes
=
Taxes
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
411.1
-
411.4
410.1
409.1
408.1,
Accounts
+
+
+
(
) 1
Form
FERC
per
(Account 108)
(Plant)(Account 190, 281-283)
Element
Return
= 8.00%
Conduit Rate Formula
Local Exchange Carrier Conduit Owners
FCC Part 32 Accounts
Rate
Maximum
=
Occupied
Capacity
Conduit
of
Percentage
x
Conduit
of
Cost
Linear
Net
x
Rate
Charge
Carrying
Occupied
Capacity
Conduit
of
Percentage
=
Ducts
Inner
of
Number
Duct
1
Conduit
of
Cost
Linear
Net
=
(ft./m.)
Length
Duct
System
Investment
Conduit
Net
Investment
Conduit
Net
=
2441)
(Account
Investment
Conduit
Gross
-
uit)
3100)(Cond
(Account
on
Depreciati
d
Accumulate
-
uit)
4340)(Cond
4100
(Account
Taxes
Income
Deferred
d
Accumulate
+
Rate
Charge
Carrying
= Administrative + Maintenance + Depreciation + Taxes + Return
Element
tive
Administra
=
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
6720)
&
6710
(Accounts
tive
Administra
and
General
Total
(Account 2001)
(Account 3100)
Taxes (Plant)
(Accounts 4100+4340)
Element
e
Maintenanc =
Investment
Conduit
Net
6441)
(Account
Expense
e
Maintenanc
Conduit
Element
on
Depreciati
=
Investment
Conduit
Net
2441)
(Account
Investment
Conduit
Gross
x
Conduit
for
Rate
on
Depreciati
Element
Taxes
=
Taxes
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
7200)
(Account
Taxes
Operating
(Account 2001)
(Account 3100)
(Plant)(Accounts 4100+4340)
Element
Return
= 8.00%
Conduit Rate Formula
Electric Utility Conduit Owners
FERC Part 101 Accounts
Rate
Maximum
=
Occupied
Capacity
Conduit
of
Percentage
x
Conduit
of
Cost
Linear
Net
x
Rate
Charge
Carrying
Occupied
Capacity
Conduit
of
Percentage
=
Ducts
Inner
of
Number
Duct
1
Conduit
of
Cost
Linear
Net
=
(ft./m.)
Length
Duct
System
Investment
Conduit
Net
Investment
Conduit
Net
=
366)
(Account
Investment
Conduit
Gross
-
it)
108)(Condu
(Account
on
Depreciati
d
Accumulate
-
283)
-
281
190,
(Account
(Conduit)
Taxes
Income
Deferred
d
Accumulate
Rate
Charge
Carrying
= Administrative + Maintenance + Depreciation + Taxes + Return
Element
tive
Administra
=
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
1)
Form
FERC
(per
tive
Administra
and
General
Total
(
)1
Form
FERC
per
(
)
108
Account
(
)
283
-
281
190,
Account
(Plant)
Taxes
Element
e
Maintenanc =
Deferred
d
Accumulate
-
in
(Conduit)
on
Depreciati
-
in
Investment
Conduit
594
Account
Accts. 366,367 & 369
Accts. 366,367 & 369
Inc. Taxes Related to
Accts. 366,367 & 369
Element
on
Depreciati
=
Investment
Conduit
Net
366)
(Account
Investment
Conduit
Gross
x
Conduit
for
Rate
on
Depreciati
Element
Taxes
=
Taxes
Deferred
d
Accumulate
-
on
Depreciati
d
Accumulate
-
Investment
Plant
Gross
411.1
-
411.4
410.1
409.1
408.1,
Accounts
+
+
+
(
) 1
Form
FERC
per
(Account 108)
(Plant)(Account 190, 281-283)
Element
Return
= 8.00%