UNITED STATES OF AMERICA
before the
SECURITIES AND EXCHANGE COMMISSION
PUBLIC UTILITY HOLDING COMPANY ACT OF 1935
In the Matter of
SOUTHWESTERN ELECTRIC POWER COMPANY REPORT FOR PERIOD
Shreveport, Louisiana 71156 JULY 1, 1995 TO
SEPTEMBER 30, 1995
PUBLIC SERVICE COMPANY OF OKLAHOMA PURSUANT TO RULE 24
Tulsa, Oklahoma 74102
File No. 70-5741
This report is filed by Southwestern Electric Power Company
(SWEPCO) on behalf of itself and Public Service Company of
Oklahoma (PSO) pursuant to Rule 24 promulgated under the Public
Utility Holding Company Act of 1935 by the Securities and
Exchange Commission pursuant to Sections 6(a), 7, 9(a) and 10 of
said Act. SWEPCO's and PSO's Application-Declaration, as further
amended by post-effective amendments, in this matter proposed the
filing by SWEPCO of quarterly reports to the Commission, pursuant
to Rule 24 of the Act, providing as to the activities during each
quarter: (a) total number of rail cars serviced by month for both
SWEPCO and PSO; (b) the amount of expenditures by month for
direct labor, direct material cost, and indirect expenses for
both SWEPCO and PSO; (c) computation by month of allocated cost
to be shared by SWEPCO and PSO on the basis of the "Cost Ratio",
and (d) copies of the monthly reports furnished by SWEPCO to PSO
detailing the work and charges associated with PSO rail cars
assigned to the facility which were repaired during the previous
month, within the context of the Rail Car Maintenance Facility
Agreement Between SWEPCO and PSO. This report covers the period
July 1, 1995 through September 30, 1995 and revisions for the
first and second quarters of 1995.
<PAGE> 2
A. NUMBER OF RAIL CARS SERVICED
SWEPCO PSO TOTAL
July 1995 289 255 544
August 1995 379 226 605
September 1995 481 190 671
Total Period 1,149 671 1,820
B. AMOUNT OF EXPENDITURES DETAIL
SWEPCO PSO TOTAL
Direct Labor - July 1995 $ 32,769 $ 28,850 $ 61,619
- August 1995 24,241 18,377 42,618
- September 1995 27,199 12,344 39,543
- Total Period 84,209 59,571 143,780
Direct Material - July 1995 116,301 118,389 234,690
- August 1995 206,721 87,778 294,499
- September 1995 334,382 81,484 415,866
- Total Period 657,404 287,651 945,055
Other Direct Expenses - July 1995 77,350 (13,808) 63,542
- August 1995 59,584 16,034 75,618
- September 1995 (133,793) (64,572) (198,365)
- Total Period 3,141 (62,346) (59,205)
Indirect Expenses Shared
On Cost Ratio - July 1995 91,438 85,595 177,033
- August 1995 84,219 68,535 152,754
- September 1995 91,752 45,042 136,794
- Total Period 267,409 199,172 466,581
Total Expenditures - July 1995 317,858 219,026 536,884
- August 1995 374,765 190,724 565,489
- September 1995 319,540 74,298 393,838
- Total Period $1,012,163 $ 484,048 $1,496,211
C. COMPUTATION OF COST RATIO
SWEPCO PSO TOTAL
July 1995 -
Direct Labor $ 32,769 $ 28,850 $ 61,619
Cost Ratio 53.18% 46.82% 100.00%
August 1995 -
Direct Labor $ 24,241 $ 18,377 $ 42,618
Cost Ratio 56.88% 43.12% 100.00%
September 1995 -
Direct Labor $ 27,199 $ 12,344 $ 39,543
Cost Ratio 68.78% 31.22% 100.00%
<PAGE> 3
REVISED FIRST QUARTER 1995
A. NUMBER OF RAIL CARS SERVICED
SWEPCO PSO TOTAL
January 1995 316 182 498
February 1995 313 345 658
March 1995 345 215 560
Total Period 974 742 1,716
B. AMOUNT OF EXPENDITURES DETAIL
SWEPCO PSO TOTAL
Direct Labor - January 1995 $ 27,028 $ 21,582 $ 48,610
- February 1995 32,057 15,183 47,240
- March 1995 37,241 14,322 51,563
- Total Period 96,326 51,087 147,413
Direct Material - January 1995 198,932 173,457 372,389
- February 1995 230,497 118,167 348,664
- March 1995 157,015 56,847 213,862
- Total Period 586,444 348,471 934,915
Other Direct Expenses - January 1995 (21,033) (26,986) (48,019)
- February 1995 (7,110) (7,044) (14,154)
- March 1995 (70,501) (27,040) (97,541)
- Total Period (98,644) (61,070) (159,714)
Indirect Expenses Shared
On Cost Ratio - January 1995 82,589 70,781 153,370
- February 1995 166,871 82,529 249,400
- March 1995 125,165 51,167 176,332
- Total Period 374,625 204,477 579,102
Total Expenditures - January 1995 287,516 238,834 526,350
- February 1995 422,315 208,835 631,150
- March 1995 248,920 95,296 344,216
- Total Period $ 958,751 $ 542,965 $1,501,716
C. COMPUTATION OF COST RATIO
SWEPCO PSO TOTAL
January 1995 -
Direct Labor $ 27,028 $ 21,582 $ 48,610
Cost Ratio 55.60% 44.40% 100.00%
February 1995 -
Direct Labor $ 32,057 $ 15,183 $ 47,240
Cost Ratio 67.86% 32.14% 100.00%
March 1995 -
Direct Labor $ 37,241 $ 14,322 $ 51,563
Cost Ratio 72.22% 27.78% 100.00%
REVISED SECOND QUARTER 1995
A. NUMBER OF RAIL CARS SERVICED
SWEPCO PSO TOTAL
April 1995 453 106 559
May 1995 362 247 609
June 1995 232 173 405
Total Period 1,047 526 1,573
<PAGE> 4
B. AMOUNT OF EXPENDITURES DETAIL
SWEPCO PSO TOTAL
Direct Labor - April 1995 $ 40,011 $ 11,813 $ 51,824
- May 1995 34,334 13,911 48,245
- June 1995 23,845 15,804 39,649
- Total Period 98,190 41,528 139,718
Direct Material - April 1995 187,440 55,088 242,528
- May 1995 332,541 115,814 448,355
- June 1995 122,170 111,984 234,154
- Total Period 642,151 282,886 925,037
Other Direct Expenses - April 1995 70,935 (4,779) 66,156
- May 1995 (37,993) (9,460) (47,453)
- June 1995 (14,150) (29,044) (43,194)
- Total Period 18,792 (43,283) (24,491)
Indirect Expenses Shared
On Cost Ratio - April 1995 114,213 36,191 150,404
- May 1995 129,368 55,541 184,909
- June 1995 78,652 56,464 135,116
- Total Period 322,233 148,196 470,429
Total Expenditures - April 1995 412,599 98,313 510,912
- May 1995 458,250 175,806 634,056
- June 1995 210,517 155,208 365,725
- Total Period $1,081,366 $ 429,327 $1,510,693
C. COMPUTATION OF COST RATIO
SWEPCO PSO TOTAL
April 1995 -
Direct Labor $ 40,011 $ 11,813 $ 51,824
Cost Ratio 77.21% 22.79% 100.00%
May 1995 -
Direct Labor $ 34,334 $ 13,911 $ 48,245
Cost Ratio 71.17% 28.83% 100.00%
June 1995 -
Direct Labor $ 23,845 $ 15,804 $ 39,649
Cost Ratio 60.14% 39.86% 100.00%
D. COPIES OF MONTHLY REPORTS
Copies of the monthly statements furnished by SWEPCO to PSO
detailing charges associated with PSO rail cars are attached as
Exhibits 1, 2 and 3. Attached as Exhibits 4 thru 9 are revisions
to the monthly statements for January thru June 1995.
<PAGE> 5
S I G N A T U R E
As required by Order of this Commission pursuant to the Public
Utility Holding Company Act of 1935, Southwestern Electric Power
Company has duly caused this report to be signed on its behalf on
this the 14th day of November, 1995.
SOUTHWESTERN ELECTRIC POWER COMPANY
By /s/ R. Russell Davis
R. Russell Davis
Controller and
Chief Accounting Officer
<PAGE> 6
INDEX TO EXHIBITS
Exhibit Transmission
Number Exhibit Method
1 July 1995 statement furnished by SWEPCO to Electronic
PSO detailing PSO's rail car charges
2 August 1995 statement furnished by SWEPCO to Electronic
PSO detailing PSO's rail car charges
3 September 1995 statement furnished by SWEPCO Electronic
to PSO detailing PSO's rail car charges
4 Revised January 1995 statement furnished by Electronic
SWEPCO to PSO detailing PSO's rail car
charges
5 Revised February 1995 statement furnished by Electronic
SWEPCO to PSO detailing PSO's rail car
charges
6 Revised March 1995 statement furnished by Electronic
SWEPCO to PSO detailing PSO's rail car
charges
7 Revised April 1995 statement furnished by Electronic
SWEPCO to PSO detailing PSO's rail car
charges
8 Revised May 1995 statement furnished by Electronic
SWEPCO to PSO detailing PSO's rail car
charges
9 Revised June 1995 statement furnished by Electronic
SWEPCO to PSO detailing PSO's rail car
charges
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 1
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
JULY 1995
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 289 PSO 255
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $116,300.89
1860.4018 Stores Salvage - SWEPCO ($23,065.36)
1860.4101 Direct Labor to SWEPCO Coal Cars $25,047.82
1860.4104 Direct Labor to Rework SWEPCO Material $7,721.13
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor - SWEPCO $6,854.35
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor - SWEPCO $2,624.27
1860.4238 Depreciation Expense - SWEPCO $10,604.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars $66,026.42
1860.4272 Switching Fees - SWEPCO $4,109.32
1860.4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $226,419.84
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $118,389.32
1860.4015 Inventory Carrying Charges - PSO $3,043.19
1860.4019 Stores Salvage - PSO ($50,961.20)
1860.4102 Direct Labor to PSO Coal Cars $20,233.07
1860.4103 Direct Labor to Rework PSO Material $8,617.07
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $6,034.77
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $2,310.39
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars $21,000.91
1860.4273 Switching Fees - PSO $4,660.35
1860.4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $133,430.87
Exhibit 1
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $2,044.28
1860.4011 Small Tools $231.08
1860.4012 Facility Maintenance - Material $1,906.02
1860.4013 Sale of Scrap (Cr.) $0.00
1860.4016 Switch Engine Operation and
Maintenance $2,281.34
1860.4017 Equipment Operation and Maintenance $1,915.00
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $9,866.71
1860.4111 Clerical $4,554.77
1860.4112 Training and Safety $5,448.60
1860.4113 General Shop Labor $29,771.73
1860.4114 Facility Maintenance - Labor $23,247.00
1860.4116 Switch Engine Operation and
Maintenance $11,866.12
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,242.00
1860.4206 Data Processing Charges $574.40
1860.4207 General Office Overhead $2,092.78
1860.4210 Employee Activities $0.00
1860.4211 Employee Expenses $947.74
1860.4212 Employee Fringe Benefits $18,417.04
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $302.61
1860.4225 Maintenance of Facilities
(Contracted) $1,072.50
1860.4226 Office Supplies and Expenses $632.81
1860.4232 Payroll Taxes (FICA & UC) - Other $6,902.34
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $9,628.42
1860.4235 Utilities - Telephone $563.82
1860.4236 Vehicle Expense $180.16
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $0.00
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.01
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 53.18% PSO 46.82% $171,940.28
$91,437.84
$80,502.44
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $5,092.26
TOTAL COSTS FOR THE MONTH $317,857.68
$219,025.57
Exhibit 1
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $32,768.95 53.18 % SWEPCO
102, 103 Direct Labor PSO $28,850.14 46.82 % PSO
Total Direct Labor $61,619.09 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 2
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
AUGUST 1995
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 379 PSO 226
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $206,721.22
1860.4018 Stores Salvage - SWEPCO $40,536.81
1860.4101 Direct Labor to SWEPCO Coal Cars $18,484.19
1860.4104 Direct Labor to Rework SWEPCO Material $5,756.76
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor - SWEPCO $5,064.59
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor - SWEPCO $1,938.86
1860.4238 Depreciation Expense - SWEPCO $10,604.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars ($11,376.29)
1860.4272 Switching Fees - SWEPCO $2,619.28
1860.4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $290,546.42
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $87,778.45
1860.4015 Inventory Carrying Charges - PSO $3,088.25
1860.4019 Stores Salvage - PSO $5,838.33
1860.4102 Direct Labor to PSO Coal Cars $11,521.70
1860.4103 Direct Labor to Rework PSO Material $6,855.05
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $3,839.52
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $1,469.96
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars ($58.60)
1860.4273 Switching Fees - PSO $1,753.30
1860.4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $122,188.96
Exhibit 2
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $9,751.73
1860.4011 Small Tools $9.88
1860.4012 Facility Maintenance - Material $2,615.34
1860.4013 Sale of Scrap (Cr.) $0.00
1860.4016 Switch Engine Operation and
Maintenance $9,558.00
1860.4017 Equipment Operation and Maintenance $5,620.88
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $8,115.50
1860.4111 Clerical $3,700.23
1860.4112 Training and Safety $3,814.81
1860.4113 General Shop Labor $12,479.78
1860.4114 Facility Maintenance - Labor $17,204.42
1860.4116 Switch Engine Operation and
Maintenan $8,390.00
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,234.00
1860.4206 Data Processing Charges $574.40
1860.4207 General Office Overhead $1,792.18
1860.4210 Employee Activities $784.32
1860.4211 Employee Expenses $65.14
1860.4212 Employee Fringe Benefits $15,346.15
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $2.86
1860.4225 Maintenance of Facilities
(Contracted) $939.36
1860.4226 Office Supplies and Expenses $334.30
1860.4232 Payroll Taxes (FICA & UC) - Other $4,376.91
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $4,672.16
1860.4235 Utilities - Telephone $431.01
1860.4236 Vehicle Expense $0.00
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $0.00
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.00
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 56.88% PSO 43.12% $148,064.36
$84,219.01
$63,845.35
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $4,689.84
TOTAL COSTS FOR THE MONTH $374,765.43
$190,724.15
Exhibit 2
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $24,240.95 56.88 % SWEPCO
102, 103 Direct Labor PSO $18,376.75 43.12 % PSO
Total Direct Labor $42,617.70 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 3
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
SEPTEMBER 1995
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 481 PSO 190
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
PR4001 Direct Material to SWEPCO Coal Cars $334,381.93
PR4018 Stores Salvage - SWEPCO ($187,133.95)
PR4101 Direct Labor to SWEPCO Coal Cars $20,514.15
PR4104 Direct Labor to Rework SWEPCO Material $6,684.68
PR4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
PR4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
PR4213 Employee Fringe Benefits - Direct Labor - SWEPCO $4,579.75
PR4230 Payroll Taxes (FICA & UC) - Direct Labor - SWEPCO $2,171.64
PR4238 Depreciation Expense - SWEPCO $10,604.00
PR4263 Lease - Supplemental Expenses - SWEPCO $0.00
PR4270 Outside Maintenance of SWEPCO Coal Cars $25,789.23
PR4272 Switching Fees - SWEPCO $0.00
PR4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $227,788.43
COSTS ASSIGNED 100% TO PSO:
PR4002 Direct Material to PSO Coal Cars $81,483.56
PR4015 Inventory Carrying Charges - PSO $2,918.89
PR4019 Stores Salvage - PSO ($79,864.41)
PR4102 Direct Labor to PSO Coal Cars $8,540.50
PR4103 Direct Labor to Rework PSO Material $3,803.23
PR4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
PR4214 Employee Fringe Benefits - Direct Labor - PSO $2,314.49
PR4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $985.59
PR4239 Depreciation Expense - PSO $0.00
PR4271 Outside Maintenance of PSO Coal Cars $8,970.94
PR4273 Switching Fees - PSO $0.00
PR4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $29,255.79
Exhibit 3
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
PR4010 Shop Material $2,954.58
PR4011 Small Tools $4,131.51
PR4012 Facility Maintenance - Material $4,092.17
PR4013 Sale of Scrap (Cr.) $0.00
PR4016 Switch Engine Operation and Maintenance $47.13
PR4017 Equipment Operation and Maintenance $3,803.07
PR4020 Stores Salvage - Joint $0.00
PR4110 Supervision $9,554.44
PR4111 Clerical $2,302.89
PR4112 Training and Safety $2,965.79
PR4113 General Shop Labor $16,445.18
PR4114 Facility Maintenance - Labor $18,613.42
PR4116 Switch Engine Operation and
Maintenance $8,984.28
PR4201 Ad Valorem Taxes - Facility $3,289.00
PR4203 Taxes - Other $1,234.00
PR4206 Data Processing Charges $574.40
PR4207 General Office Overhead $1,466.07
PR4210 Employee Activities $567.85
PR4211 Employee Expenses $66.43
PR4212 Employee Fringe Benefits $10,184.25
PR4215 Employee Sick Benefits $0.00
PR4220 Injuries and Damages $0.00
PR4221 Insurance - Liability and Property $291.17
PR4225 Maintenance of Facilities (Contracted) $0.00
PR4226 Office Supplies and Expenses $3,411.38
PR4232 Payroll Taxes (FICA & UC) - Other $4,763.33
PR4233 Special Services $0.00
PR4234 Utilities - Heat, Light, Power and Water $4.20
PR4235 Utilities - Telephone $452.85
PR4236 Vehicle Expense $237.24
PR4237 Depreciation Expense $0.00
PR4250 Miscellaneous $0.00
PR4262 Lease - Basic - All Except Coal Cars $32,962.00
PR4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 68.78% PSO 31.22% $133,398.63
$91,751.58
$41,647.05
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $3,395.57
TOTAL COSTS FOR THE MONTH $319,540.01
$74,298.41
Exhibit 3
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $27,198.83 68.78 % SWEPCO
102, 103 Direct Labor PSO $12,343.73 31.22 % PSO
Total Direct Labor $39,542.56 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 4
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
JANUARY 1995 REVISED
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 316 PSO 182
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $198,931.64
1860.4018 Stores Salvage - SWEPCO ($80,116.78)
1860.4101 Direct Labor to SWEPCO Coal Cars $21,218.35
1860.4104 Direct Labor to Rework SWEPCO Material $5,809.72
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor -
SWEPCO $10,286.00
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor -
SWEPCO $6,519.34
1860.4238 Depreciation Expense - SWEPCO $10,604.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars $21,003.00
1860.4272 Switching Fees - SWEPCO $288.75
1860.4277 Repainting Coal Cars - SWEPCO $186.11
Total 100% SWEPCO Costs $204,927.13
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $173,456.64
1860.4015 Inventory Carrying Charges - PSO $3,259.56
1860.4019 Stores Salvage - PSO ($54,629.95)
1860.4102 Direct Labor to PSO Coal Cars $17,894.88
1860.4103 Direct Labor to Rework PSO Material $3,686.85
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $6,378.96
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $3,068.66
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars $14,314.41
1860.4273 Switching Fees - PSO $333.67
1860.4278 Repainting Coal Cars - PSO $186.12
Total 100% PSO Costs $168,052.80
Exhibit 4
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $6,962.06
1860.4011 Small Tools ($12,208.61)
1860.4012 Facility Maintenance - Material $2,569.35
1860.4013 Sale of Scrap (Cr.) $0.00
1860.4016 Switch Engine Operation and
Maintenance $10,053.96
1860.4017 Equipment Operation and Maintenance $2,664.87
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $8,996.05
1860.4111 Clerical $4,057.47
1860.4112 Training and Safety $1,158.56
1860.4113 General Shop Labor $18,646.65
1860.4114 Facility Maintenance - Labor $9,983.20
1860.4116 Switch Engine Operation and
Maintenance $8,124.03
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,234.00
1860.4206 Data Processing Charges $574.40
1860.4207 General Office Overhead $1,914.96
1860.4210 Employee Activities $131.37
1860.4211 Employee Expenses ($1,259.39)
1860.4212 Employee Fringe Benefits $18,451.46
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $288.31
1860.4225 Maintenance of Facilities
(Contracted) $1,202.50
1860.4226 Office Supplies and Expenses $2,434.48
1860.4232 Payroll Taxes (FICA & UC) - Other $10,572.80
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $15,007.94
1860.4235 Utilities - Telephone $751.93
1860.4236 Vehicle Expense ($21.60)
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $0.00
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.01
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 55.60% PSO 44.40% $148,541.76
$82,589.22
$65,952.54
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $4,829.06
TOTAL COSTS FOR THE MONTH $287,516.35
$238,834.40
Exhibit 4
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $27,028.07 55.60 % SWEPCO
102, 103 Direct Labor PSO $21,581.73 44.40 % PSO
Total Direct Labor $48,609.80 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 5
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
FEBRUARY 1995 REVISED
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 313 PSO 345
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $230,496.64
1860.4018 Stores Salvage - SWEPCO ($71,001.12)
1860.4101 Direct Labor to SWEPCO Coal Cars $24,664.74
1860.4104 Direct Labor to Rework SWEPCO Material $7,392.49
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor -
SWEPCO $11,616.04
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor -
SWEPCO $2,029.29
1860.4238 Depreciation Expense - SWEPCO $10,604.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars $24,381.38
1860.4272 Switching Fees - SWEPCO $5,063.79
1860.4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $255,444.25
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $118,166.51
1860.4015 Inventory Carrying Charges - PSO $2,872.81
1860.4019 Stores Salvage - PSO ($31,195.71)
1860.4102 Direct Labor to PSO Coal Cars $11,361.68
1860.4103 Direct Labor to Rework PSO Material $3,820.83
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $5,000.65
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $961.12
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars $13,547.07
1860.4273 Switching Fees - PSO $1,668.35
1860.4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $126,306.31
Exhibit 5
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $4,585.42
1860.4011 Small Tools $946.60
1860.4012 Facility Maintenance - Material $439.39
1860.4013 Sale of Scrap (Cr.) $0.00
1860.4016 Switch Engine Operation and
Maintenance $111,598.40
1860.4017 Equipment Operation and Maintenance $7,905.00
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $8,571.79
1860.4111 Clerical $3,523.61
1860.4112 Training and Safety $720.10
1860.4113 General Shop Labor $12,589.63
1860.4114 Facility Maintenance - Labor $8,787.98
1860.4116 Switch Engine Operation and
Maintenance $7,713.00
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,334.00
1860.4206 Data Processing Charges $574.40
1860.4207 General Office Overhead $1,454.07
1860.4210 Employee Activities $0.00
1860.4211 Employee Expenses ($51.88)
1860.4212 Employee Fringe Benefits $16,511.89
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $288.31
1860.4225 Maintenance of Facilities
(Contracted) $2,275.00
1860.4226 Office Supplies and Expenses $652.66
1860.4232 Payroll Taxes (FICA & UC) - Other $2,700.26
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $16,184.31
1860.4235 Utilities - Telephone $348.91
1860.4236 Vehicle Expense $0.00
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $0.00
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.00
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 67.86% PSO 32.14% $245,903.85
$166,870.35
$79,033.50
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $3,495.63
TOTAL COSTS FOR THE MONTH $422,314.60
$208,835.44
Exhibit 5
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $32,057.23 67.86 % SWEPCO
102, 103 Direct Labor PSO $15,182.51 32.14 % PSO
Total Direct Labor $47,239.74 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 6
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
MARCH 1995 REVISED
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 345 PSO 215
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $157,014.83
1860.4018 Stores Salvage - SWEPCO ($121,040.36)
1860.4101 Direct Labor to SWEPCO Coal Cars $31,160.63
1860.4104 Direct Labor to Rework SWEPCO Material $6,080.28
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor -
SWEPCO $12,025.15
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor -
SWEPCO $2,104.80
1860.4238 Depreciation Expense - SWEPCO $0.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars $26,212.33
1860.4272 Switching Fees - SWEPCO $0.00
1860.4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $123,754.66
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $56,847.37
1860.4015 Inventory Carrying Charges - PSO $2,330.64
1860.4019 Stores Salvage - PSO ($39,005.96)
1860.4102 Direct Labor to PSO Coal Cars $10,031.42
1860.4103 Direct Labor to Rework PSO Material $4,290.85
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $4,644.08
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $809.58
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars $4,077.61
1860.4273 Switching Fees - PSO $0.00
1860.4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $44,128.59
Exhibit 6
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $2,034.97
1860.4011 Small Tools $1,645.62
1860.4012 Facility Maintenance - Material $1,177.54
1860.4013 Sale of Scrap (Cr.) $0.00
1860.4016 Switch Engine Operation and
Maintenance $34,906.25
1860.4017 Equipment Operation and Maintenance $1,675.73
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $9,770.46
1860.4111 Clerical $3,579.75
1860.4112 Training and Safety $3,839.65
1860.4113 General Shop Labor $13,761.74
1860.4114 Facility Maintenance - Labor $9,781.06
1860.4116 Switch Engine Operation and
Maintenance $10,160.14
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,234.00
1860.4206 Data Processing Charges $1,157.45
1860.4207 General Office Overhead $1,031.93
1860.4210 Employee Activities $108.83
1860.4211 Employee Expenses $2,089.24
1860.4212 Employee Fringe Benefits $16,713.25
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $288.31
1860.4225 Maintenance of Facilities
(Contracted) $0.00
1860.4226 Office Supplies and Expenses $624.31
1860.4232 Payroll Taxes (FICA & UC) - Other $2,932.64
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $17,922.47
1860.4235 Utilities - Telephone $453.43
1860.4236 Vehicle Expense $0.00
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $171.68
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.00
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 72.22% PSO 27.78% $173,311.45
$125,165.53
$48,145.92
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $3,021.43
TOTAL COSTS FOR THE MONTH $248,920.19
$95,295.94
Exhibit 6
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $37,240.91 72.22 % SWEPCO
102, 103 Direct Labor PSO $14,322.27 27.78 % PSO
Total Direct Labor $51,563.18 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 7
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
APRIL 1995 REVISED
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 453 PSO 106
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $187,440.15
1860.4018 Stores Salvage - SWEPCO $15,746.26
1860.4101 Direct Labor to SWEPCO Coal Cars $32,652.12
1860.4104 Direct Labor to Rework SWEPCO Material $7,359.19
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor -
SWEPCO $7,736.22
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor -
SWEPCO $2,359.43
1860.4238 Depreciation Expense - SWEPCO $10,604.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars $20,995.67
1860.4272 Switching Fees - SWEPCO $3,295.96
1860.4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $298,386.00
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $55,087.94
1860.4015 Inventory Carrying Charges - PSO $2,759.82
1860.4019 Stores Salvage - PSO ($22,727.30)
1860.4102 Direct Labor to PSO Coal Cars $9,350.59
1860.4103 Direct Labor to Rework PSO Material $2,461.91
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $3,781.96
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $683.99
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars $6,962.33
1860.4273 Switching Fees - PSO $3,657.59
1860.4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $62,121.83
Exhibit 7
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $12,155.91
1860.4011 Small Tools $1,943.84
1860.4012 Facility Maintenance - Material $1,963.42
1860.4013 Sale of Scrap (Cr.) $0.00
1860.4016 Switch Engine Operation and
Maintenance $1,952.20
1860.4017 Equipment Operation and Maintenance $1,670.48
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $9,939.83
1860.4111 Clerical $3,358.21
1860.4112 Training and Safety $3,566.68
1860.4113 General Shop Labor $14,708.07
1860.4114 Facility Maintenance - Labor $10,772.50
1860.4116 Switch Engine Operation and
Maintenance $10,339.52
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,234.00
1860.4206 Data Processing Charges $574.40
1860.4207 General Office Overhead $1,637.36
1860.4210 Employee Activities $14.57
1860.4211 Employee Expenses $3,985.00
1860.4212 Employee Fringe Benefits $10,734.99
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $288.31
1860.4225 Maintenance of Facilities
(Contracted) $1,072.50
1860.4226 Office Supplies and Expenses $785.69
1860.4232 Payroll Taxes (FICA & UC) - Other $3,174.60
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $14,355.63
1860.4235 Utilities - Telephone $599.81
1860.4236 Vehicle Expense $806.37
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $40.00
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.00
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 77.21% PSO 22.79% $147,924.89
$114,212.81
$33,712.08
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $2,478.70
TOTAL COSTS FOR THE MONTH $412,598.81
$98,312.61
Exhibit 7
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $40,011.31 77.21 % SWEPCO
102, 103 Direct Labor PSO $11,812.50 22.79 % PSO
Total Direct Labor $51,823.81 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 8
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
MAY 1995 REVISED
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 362 PSO 247
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $332,541.08
1860.4018 Stores Salvage - SWEPCO ($94,914.21)
1860.4101 Direct Labor to SWEPCO Coal Cars $25,196.79
1860.4104 Direct Labor to Rework SWEPCO Material $9,137.38
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor -
SWEPCO $7,182.56
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor -
SWEPCO $2,472.76
1860.4238 Depreciation Expense - SWEPCO $10,604.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars $19,243.41
1860.4272 Switching Fees - SWEPCO $7,221.02
1860.4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $328,881.79
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $115,813.98
1860.4015 Inventory Carrying Charges - PSO $2,624.25
1860.4019 Stores Salvage - PSO ($25,068.21)
1860.4102 Direct Labor to PSO Coal Cars $11,387.61
1860.4103 Direct Labor to Rework PSO Material $2,523.32
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $2,910.15
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $943.48
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars $7,661.94
1860.4273 Switching Fees - PSO $1,365.36
1860.4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $120,264.88
Exhibit 8
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $3,685.10
1860.4011 Small Tools $136.82
1860.4012 Facility Maintenance - Material $718.39
1860.4013 Sale of Scrap (Cr.) ($2,615.22)
1860.4016 Switch Engine Operation and
Maintenan $42,660.15
1860.4017 Equipment Operation and Maintenance $5,381.36
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $10,317.48
1860.4111 Clerical $3,227.99
1860.4112 Training and Safety $3,953.09
1860.4113 General Shop Labor $13,423.42
1860.4114 Facility Maintenance - Labor $9,552.11
1860.4116 Switch Engine Operation and
Maintenance $10,899.79
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,234.00
1860.4206 Data Processing Charges $574.40
1860.4207 General Office Overhead $1,744.91
1860.4210 Employee Activities $0.00
1860.4211 Employee Expenses $433.00
1860.4212 Employee Fringe Benefits $11,741.48
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $288.31
1860.4225 Maintenance of Facilities
(Contracted) $1,072.50
1860.4226 Office Supplies and Expenses $328.38
1860.4232 Payroll Taxes (FICA & UC) - Other $3,684.85
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $22,257.72
1860.4235 Utilities - Telephone $460.31
1860.4236 Vehicle Expense $362.39
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $0.00
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.01
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 71.17% PSO 28.83 % $181,773.74
$129,368.37
$52,405.37
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $3,135.63
TOTAL COSTS FOR THE MONTH $458,250.16
$175,805.88
Exhibit 8
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $34,334.17 71.17 % SWEPCO
102, 103 Direct Labor PSO $13,910.93 28.83 % PSO
Total Direct Labor $48,245.10 100.00 %
SOUTHWESTERN ELECTRIC POWER COMPANY Exhibit 9
P.O. BOX 21106, SHREVEPORT, LA 71156 Page 1 of 3
TELEPHONE NUMBER (318) 222-2141
STATEMENT OF PARTICIPATION IN RAIL CAR MAINTENANCE FACILITY
AT ALLIANCE, NEBRASKA PER SWEPCO - PSO AGREEMENT
JUNE 1995 REVISED
A. NUMBER OF RAIL CARS SERVICED
SWEPCO 232 PSO 173
B. AMOUNT OF EXPENDITURES: SHARED SWEPCO PSO
COSTS ASSIGNED 100% TO SWEPCO:
1860.4001 Direct Material to SWEPCO Coal Cars $122,169.83
1860.4018 Stores Salvage - SWEPCO ($56,235.58)
1860.4101 Direct Labor to SWEPCO Coal Cars $17,201.07
1860.4104 Direct Labor to Rework SWEPCO Material $6,644.32
1860.4202 Ad Valorem Taxes - SWEPCO Coal Cars $10,022.00
1860.4204 Ad Valorem Taxes - Facility - Direct - SWEPCO $175.00
1860.4213 Employee Fringe Benefits - Direct Labor -
SWEPCO $4,988.32
1860.4230 Payroll Taxes (FICA & UC) - Direct Labor -
SWEPCO $1,909.76
1860.4238 Depreciation Expense - SWEPCO $10,604.00
1860.4263 Lease - Supplemental Expenses - SWEPCO $0.00
1860.4270 Outside Maintenance of SWEPCO Coal Cars $14,386.38
1860.4272 Switching Fees - SWEPCO $0.00
1860.4277 Repainting Coal Cars - SWEPCO $0.00
Total 100% SWEPCO Costs $131,865.10
COSTS ASSIGNED 100% TO PSO:
1860.4002 Direct Material to PSO Coal Cars $111,983.84
1860.4015 Inventory Carrying Charges - PSO $2,854.51
1860.4019 Stores Salvage - PSO ($44,007.10)
1860.4102 Direct Labor to PSO Coal Cars $10,751.63
1860.4103 Direct Labor to Rework PSO Material $5,052.44
1860.4205 Ad Valorem Taxes - Facility - Direct - PSO $103.00
1860.4214 Employee Fringe Benefits - Direct Labor - PSO $3,306.09
1860.4231 Payroll Taxes (FICA & UC) - Direct Labor - PSO $1,265.77
1860.4239 Depreciation Expense - PSO $0.00
1860.4271 Outside Maintenance of PSO Coal Cars $7,433.46
1860.4273 Switching Fees - PSO $0.00
1860.4278 Repainting Coal Cars - PSO $0.00
Total 100% PSO Costs $98,743.64
Exhibit 9
Page 2 of 3
COSTS TO BE SHARED (Ratio of Direct Labor): SHARED SWEPCO PSO
1860.4010 Shop Material $833.46
1860.4011 Small Tools $274.67
1860.4012 Facility Maintenance - Material $2,895.54
1860.4013 Sale of Scrap (Cr.) ($21.25)
1860.4016 Switch Engine Operation and
Maintenance $6,382.94
1860.4017 Equipment Operation and Maintenance $1,502.95
1860.4020 Stores Salvage - Joint $0.00
1860.4110 Supervision $9,201.65
1860.4111 Clerical $2,938.05
1860.4112 Training and Safety $2,847.32
1860.4113 General Shop Labor $18,436.72
1860.4114 Facility Maintenance - Labor $13,989.65
1860.4116 Switch Engine Operation and
Maintenance $9,762.82
1860.4201 Ad Valorem Taxes - Facility $3,289.00
1860.4203 Taxes - Other $1,234.00
1860.4206 Data Processing Charges $574.40
1860.4207 General Office Overhead $1,647.52
1860.4210 Employee Activities $0.00
1860.4211 Employee Expenses $1,013.58
1860.4212 Employee Fringe Benefits $12,167.20
1860.4215 Employee Sick Benefits $0.00
1860.4220 Injuries and Damages $0.00
1860.4221 Insurance - Liability and Property $288.31
1860.4225 Maintenance of Facilities
(Contracted) $2,680.38
1860.4226 Office Supplies and Expenses $476.22
1860.4232 Payroll Taxes (FICA & UC) - Other $4,658.12
1860.4233 Special Services $0.00
1860.4234 Utilities - Heat, Light, Power and
Water $7.50
1860.4235 Utilities - Telephone $434.39
1860.4236 Vehicle Expense $303.68
1860.4237 Depreciation Expense $0.00
1860.4250 Miscellaneous $0.00
1860.4262 Lease - Basic - All Except Coal
Cars $32,962.01
1860.4264 Lease - Supplemental Expenses -
Facility $0.00
Total Costs Shared on Cost Ratio
(see computation below)-
SWEPCO 60.14% PSO 39.86 % $130,780.83
$78,651.59
$52,129.24
Capital Recovery on Capital Expenditures not
Covered Under Lease Agreement (Cost Ratio) $4,335.28
TOTAL COSTS FOR THE MONTH $210,516.69
$155,208.16
Exhibit 9
Page 3 of 3
C. COMPUTATION OF COST RATIO:
101, 104 Direct Labor SWEPCO $23,845.39 60.14 % SWEPCO
102, 103 Direct Labor PSO $15,804.07 39.86 % PSO
Total Direct Labor $39,649.46 100.00 %
