Form 633 - Distribution Personal Property Statement - 2009 Page 4
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4633, Page 4
Schedule 1A, Calculation of Average Cost of Units
Name of Cooperative
SECTION 1: SINGLE, TWO, AND THREE-PHASE AVERAGE COST CALCULATION
Remaining Original Cost (including costs described in State Tax Commission's Bulletin 8 of 2007 and Load Control Equipment)
1)
$
of Distribution Plant In Service (from Schedule 1, column E, Totals line, excluding Construction Work in Progress)
Subtract Original Cost of Distribution Services (Dollars of Services = connected + idle + seasonal)
(2)
$
(3)
$
Add one-half of Construction Work in Progress (50% of Account 107.2 Distribution Plant)
(4)
$
Plant Dollars Applicable to Line Miles
Section 2 Verification of Unit Cost Calculations
A
B
C
D
(a)
E
F
G
H
I
Cost
Cost Factor
Average
Total Cost
Average Cost
Miles
Cost per mile
Total Cost
Miles
Relationship
(A x B)
Cost per Unit
(C x D)
per Mile (E/A)
(From Col. A)
(Column F)
(G x H)
Line Miles Single Phase
0.58
Line Miles Two Phase
0.75
Line Miles Three Phase
1.00
Add Services, from line 2
Total
Subtract Construction Work
in Progress, from line 3
Verify this total to original cost, line 1
Average Cost of Services = Total Cost (Line 2 above)
=
Number of Services in Place
Carry to page 1, line 4.
(a)
Each cell is the Plant Dollars Applicable to Line Miles (Line 4) divided by the total of Column C.
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