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Bradley Lake PMC Meeting June 19, 2008 3
Chugach Electric Association, Inc. Anchorage, Alaska July 2, 2008 Ad lyr To: Mike Cunningham, Senior Vice President, Finance and Chief Financial Officer Through: Rick Freymiller, Director, Regulatory Affairs and Pricing From: Arthur nid Manager, Pricing Subject: Updated Bradley Lake Wheeling Rate: 2008 The Regulatory Commission of Alaska issued Order Nos. 21 and 23 of Docket U-06-134 on May 30, 2008. These orders finalized Chugach’s revenue requirement and cost of service study results based on Chugach’s 2005 test year rate case. The Bradley Lake wheeling rate has been updated based on the results of the Commission’s final order. After review and concurrence of the rate calculation by the Bradley Lake Project Management Committee Budget Subcommittee, the new rate will become effective for the wheeling of Bradley Lake energy beginning July 1, 2008 (the beginning of the next water year). The rate will be applied on August invoices for wheeling services beginning July 1. Exhibit 1 contains the wheeling rate calculations. Supporting work papers are included in Attachments I and II. Summary of Results The proposed Bradley Lake wheeling rate will decrease 17 percent, or from $0.0037 to $0.0031 per kWh. Increases in transmission expense of $0.4 million (1.8 percent) were more than offset by higher energy load on Chugach’s transmission system. Energy sales increased 16 percent between 2000 and 2005. The wheeling rate phase-in factor defined in the Services Agreement remained constant at 0.5. Pursuant to Amendment No. | to the 1993 Alaska Intertie Project Participants Agreement, the phase-in factor is capped at 0.5 until December 31, 2011. Chugach receives approximately $0.6 million in annual revenue from GVEA and ML&P for the wheeling of Bradley Lake energy. Based on 2007 results, implementation of the new rate will reduce Chugach Bradley Lake revenues by approximately $114,000, or about 17 percent. Revenues realized through wheeling transactions are treated as an offset against fuel and purchased power expenses in the determination of Chugach’s fuel surcharge rates. There is no impact to Chugach margin levels. Chugach Electric Association, Inc. Anchorage, Alaska Calculation of Bradley Lake Wheeling Rate: Rate Effective July 1, 2008 Test Period Ended December 31, 2005 (Based on Results of U-06-134, Order Nos. 21 and 23) Wheeling Beluga to Point Rate Transmission MacKenzie Wheeling Variable Description Account Majors Capital Costs Total (Exhibit 1, p. 2) Rate Dollars Source A Transmission O&M Expense: Dispatch Expenses 556.000 - 556.990 $0 22.45% $0 Attachment I: U-06-134; AWM-03 Transmission O&M 560.000 - 573.992 $5,801,096 22.45% $4,498,750 Attachment I: U-06-134; AWM-03 B Transmission A&G Expense 920.000 - 932.000 $2,414,338 22.45% $1,872,319 Attachment I: U-06-134, AWM-03 Cc Transmission Taxes 408.200 - 408.600 $28,608 22.45% $22,186 Attachment I: U-06-134; AWM-03, D Transmission Depreciation & Amortization Expense 403.500 - 405.000 $5,456,942 22.45% $4,231,858 Attachment I: U-06-134; AWM-03 E Long-Term Interest Expense - Transmission ' $7,697,552 Attachment I: U-06-134; AWM-03 Transmission TIER (1.10) $769,755 Attachment I: U-06-134; AWM-03 Total Transmission Interest Expense, including TIER $8,467,308 22.45% $6,566,397 Total Transmission Expense $22,168,291 22.45% $17,191,510 F Chugach Generation & Purchases (kWh) 2,910,196,892 Attachment II: U-06-134 (Work pap-"* Less Economy Sales (294,680,919) Attachment II: U-06-134 (Work pap Net Generation and Purchases 2,616,115,982 Plus Bradley Lake Energy - Wheeling Utilities 181,089,000 Exhibit 1, page 3: Bradley Lake Schedule Total kWh 2,797,204,982 2,797,204,982 Wheeling Rate $0.0079 $0.0061 Appendix A, Services Agreement for Bradley K Wheeling Phase-in Factor 0.5000 Lake Energy; Amendment 1, 1993 Alaska Intertie Project Participants Agreement R Basic Wheeling Rate to be Charged $0.0031 (Amendment 1) " Long-term interest expense is net of Interest During Construction assigned to Transmission. Exhibit 1 Bradley Lake Wheeling Rate 2005 TY.xls 7/2/2008 11:39 AM Page 1 of 3 Chugach Electric Association, Inc. Anchorage, Alaska Calculation of Bradley Lake Wheeling Rate Determination of Transmission Gross Plant Associated with Beluga to Point MacKenzie Test Year Ending December 31, 2005 (Docket U-06-134) Test Year Removal of Adjusted Gross Gross Plant - Beluga Account No. Account Description Ending 2005 Sub-transmission Transmission Plant to Point MacKenzie ! a b c d e i Transmission Gross Plant 1061100000-2101 CUTRANSPRJ/GENERAL/OTHR/G&A $6,431,878 $6,431,878 $3,542,522 3500000000-2101 TRNLDLDRTS/GENERAL/OTHER/CORPORATE $715,372 $715,372 3500032700-2101 TRNLDLDRTS/SUBTRNS/OTHER/CORPORATE $626,368 ($626,368) $0 3500061900-2101 TRNLDLDRTS/EKLUTNA/OTHER/CORPORATE $32,371 $32,371 3520000000-2101 TRNSTRIMPV/GENERAL/OTHER/CORPORATE $3,967,092 $3,967,092 $1,465,764 3520032700-2101 TRNSTRIMPV/SUBTRNS/OTHER/CORPORATE $971,508 ($971,508) $0 3520061900-2101 TRNSTRIMPV/EKLUTNA/OTHER/CORPORATE $15,910 $15,910 3530000000-2101 TRNSSTAEQ/GENERAL/OTHER/CORPORATE $71,316,765 $71,316,765 $17,370,831 3530030400-2101 TRNSSTAEQ/LDSRVMT/OTHER/CORPORATE $226,798 $226,798 3530032700-2101 TRNSSTAEQ/SUBTRNS/OTHER/CORPORATE $7,515,846 ($7,515,846) $0 3530033000-2101 TRNSSTAEQ/MICROW V/OTHER/CORPORATE $125,559 $125,559 3530033100-2101 TRNSSTAEQ/SCADA/OTHER/CORPORATE $579,855 $579,855 3530061900-2101 TRNSSTAEQ/EKLUTNA/OTHER/CORPORATE $24,986 $24,986 3540000000-2101 TRNTWRFXT/GENERAL/OTHER/CORPORATE $33,793,390 $33,793,390 $19,582,691 3550000000-2101 TRNPOLES/GENERAL/OTHER/CORPORATE $12,730,403 $12,730,403 $321,531 3550032700-2101 TRNPOLES/SUBTRNS/OTHER/CORPORATE $3,630,242 ($3,630,242) $0 3550061900-2101 TRNPOLES/EKLUTNA/OTHER/CORPORATE $272,335 $272,335 3560000000-2101 TRNOHCONDU/GENERAL/OTHER/CORPORATE, $15,534,945 $15,534,945 $4,650,727 3560032700-2101 TRNOHCONDU/SUBTRNS/OTHER/CORPORATE $2,778,277 ($2,778,277) $0 3560061900-2101 TRNOHCONDU/EKLUTNA/OTHER/CORPORATE, $41,514 $41,514 3570032700-2101 TRNUGCONDT/SUBTRNS/OTHER/CORPORATE $2,974,248 ($2,974,248) $0 3580032700-2101 TRNUGCONDU/SUBTRNS/OTHER/CORPORATE $5,023,019 ($5,023,019) $0 3580032800-2101 TRNUGCONDU/NSUBCBL/OTHER/CORPORATE $40,712,262 $40,712,262 3580032900-2101 TRNUGCONDU/SSUBCBL/OTHER/CORPORATE $22,856,551 $22,856,551 3590000000-2101 TRNRDSTRLS/GENERAL/OTHER/CORPORATE, $79,143 $79,143 $79,143 Total Transmission Plant $232,976,637 ($23,519,508) $209,457,129 $47,013,210 Percent of Chugach Transmission System Associated with Beluga to Point MacKenzie (total col f/ total col e) 22.45% ' Beluga to Point MacKenzie adjustment includes plant in complete unclassified. Exhibit 2 Bradley Lake Wheeling Rate 2005 TY.xls 7/2/2008 11:39 AM Page 2 of 3 Chugach Electric Association, Inc. Anchorage, Alaska Calculation of Bradley Lake Wheeling Rate Wheeling of Bradley Lake Energy (kWh) Year AML&P 1999 80,946,000 2000 91,281,000 2001 86,043,000 2002 130,131,000 2003 131,720,000 2004 88,266,000 2005 113,464,000 2006 83,979,000 2007 96,439,000 Bradley Lake Wheeling Rate 2005 TY.xls 7/2/2008 11:39 AM GVEA ~ 63,145,000. 61,154,000 59,445,000 84,422,000 97,563,000 _ 57,774,000 67,625,000 40,472,000 76,075,000 Total / 144,091,000 152,435,000 145,488,000 214,553,000 229,283,000 146,040,000 181,089,000 124,451,000 172,514,000 Exhibit 3 Page 3 of 3 Chugach Electric Association, Inc. Statement of Operations, Proforma Adjustments and Functionalization Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) — = i | Proforma —— == ' Normalized | | ‘Item - _ i Total _ | Adjustments Total Production |___ Transmission Distribution Customer _ | Total Operating Revenue and Patronage Capital $225,697,349 —— -_—- -— —_ — —_— Final Revenue Requirement by Function ons core $117,230,122 $46,664,667 $22,143,412 $40,177,535 $8,244,509 Other Operating Revenues - _ - oe oo $2,403,899 _ $669,514 _ $59,405 ___ $491,037 $1,183,943 Operating Revenue and Patronage Capital Reflecting Indicated Rate Change $119,634,021 $47,334,181 $22,202,817 $40,668,571 $9,422 459 Fuel Expense $84,776,131 ($84,776,131) $0 $0 $0 $0 $0 Power Production Expense $15,037,499 $353,916 $15,391,415 $15,391,415 $0 $0 $0 Purchased Power Expense $23,664,412 ($22,483,910) $1,180,502 $1,180,502 $0 $0 $0 Transmission Expense $5,847,648 ($46,553) $5,801,095 $0 $5,801,096 $0 $0 Distribution Expense - Operations $5,006,909 ($103,388) $4,903,521 $0 $0 $4,903,520 $0 Distribution Expense - Maintenance $6,751,802 ($59,146) $6,692,656 $0 $0 $6,692,656 $0 Consumer Accounts Expense $4,351,628 ($108,263) $4,243,365 $0 $0 $0 $4,243,365 Customer Service & Informational Expense $875,850 ($3,825) $872,025 $0 $0 $0 $872,026 Administrative & General Expense ; $19,010,714 ($699,290) $18,311,424 $6,455,383 $2,414,338 _ $6,171,175 $3,270,528 Total Operation & Maintenance Expense 165,322,593 ($107,926,590) $57,396,003 $23,027,300 $8,215,433. «$17,767,351 $8,385,919 Depreciation & Amortization Expense $27,994,939 $2,741,121 $30,736,060 $14,888,168 $5,456,942 $10,177,234 $213,716 Tax Expense - Other $812,174 $0 $812,174 $69,967 $28,608 $79,083 $634,515 Interest on LT Debt $23,384,316 $966,719 $24,351,035 $8,767,282 $7,903,437 $7,567,796 $112,520 Interest Charged to Construction - Credit ($844,911) $198,821 ($646,090) ($110,004) ($205,885) ($330,201) Interest Expense - Other $46,649 $0 $46,649 $7,942 $14,865 $23,841 Other Deductions _ _ $449,403 ($81,548) $367,855 $72,697 __ $154,750 $140,408 $0. Total Cost of Electric Service $217,165,163 ($104,101,477) $13,063,686 $46,723,352 $21,568,151 $35,425,512 $9,346,671 Patronage Capital & Operating Margins $8,532,186 $104,101,477 $6,570,336 $610,829 $634,666 $5,243,059 $81,781 Non-Operating Margins - Interest $560,418 ($1,658) $558,760 $231,638 $91,554 $231,158 $4,410 Allowance for Funds Used During Construction $148,588 ($11,970) $136,618 $23,261 $43,535 $69,822 $0 Non-Operating Margins - Other ($57,202) $57,202 ($0) $0 $0 $0 $0 Other Capital Credits and Patronage Dividends $575,597 ($575,597) $0 $0 $0 $0 $0 Extraordinary Items _ ____ $0 $0 $0 $0 $0 $0 7 $0_ Patronage Capital or Margins $9,759,587 $03,569,454 $7,265,714 $865,728 $769,755 $5,544,039 $86,191 TIER - Financial Reporting 1.42 --- -_-- ooo ---- --- _— TIER - Ratemaking (LT interest excludes IDC) os aoe 1.31 1.10 1.10 1.77 1.77 AWM-03 200.0 COS Functionalization.xls Norm Stmt Ops6/19/2008 4:26 PM Page | of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) —_, —_— 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM ] 2005 Test Year | Functional | i Account Description dt Adjusted Total | —_—Alllocator =| —_—Production_ | Transmission | Distribution L Customer Other Operating Revenues 4471006200-2101 RESLSREA/GVEA/OTHER/CORPORATE ($666,748) D-DPO1 ($666,748) $0 $0 “ 4472006400-2101 RESLSOTH/ML&P/OTHER/CORPORATE ($171) D-DPOL ($171) $0 $0 ) 4500000000-2101 FORFDISC/GENERAL/OTHER/CORPORATE ($423,111) D-DCO1 $0 $0 $0 ($423,111) 4510000000-2101 MISCSVSREV/GENERAL/OTHER/CORPORATE ($739,873) D-DCO1 $0 $0 $0 ($739,873) 4540000000-2101 RENTELPROP/GENERAL/OTHER/CORPORATE ($233,827) D-DDO1 $0 $0 ($233,827) $0 4540000000-5500 RENTELPROP/GENERAL/OTHER/EKLT ($675) D-DPOL ($675) $0 $0 $0 4540032400-2101 RENTELPROP/GENR/OTHER/CORPORATE ($1,920) D-DP01 ($1,920) $0 $0 $0 4560000000-2101 OTHELECREV/GENERAL/OTHER/CORPORATE ($257,210) D-DDO01 $0 $0 ($257,210) $0 4560014400-2101 OTHELECREV/EXCSVCD/OTHER/CORPORATE, ($20,960) D-DCO1 $0 $0 $0 ($20,960) 4561007900-2101 = WHEELING/EKLTNAML&P/OTHER/CORPORATE ($59,405) D-DTOL so ($59,405) 80 - $0 Total Other Operating Revenue ($2,403,899) ($669,514) ($59,405) ($491,037) ($1,183,943) Fuel Expense 5472047200-7410 PRDFUELGAS/BLGCHVR/OTHER/S YSTEMCONT $0 D-DPOI $0 $0 $0 $0 5472047700-7410 PRDFUELGAS/IGTENST/OTHER/S YSTEMCONT $0 D-DPO1 $0 $0 $0 $0 5472047900-7410 PRDFUELGAS/(IGTMRTH/OTHER/S YSTEMCONT $0 D-DPOI $0 $0 $0 $0 5472048000-7410 PRDFUELGAS/BLPMRTH/OTHER/S YSTEMCONT $0 D-DPO1 $0 $0 $0 ) 5472048 100-7410 PRDFUELGAS/BELMRTH/OTHER/S YSTEMCONT $0 D-DPO1 $0 $0 $0 ) 5472048500-7410 PRDFUELGAS/BELML&P/OTHER/S YSTEMCONT $0 D-DPOI $0 $0 $0 $0 5472048600-7410 PRDFUELGAS/BELPHILPS/OTHER/SYSTEMCONT —__ $0 D-DPO1! $0 $0 $0 $0 Total Fuel Expense - $0 a - so : 50 — so .|)|t~<«SSO Other Power Production Expense 5350000000-5500 HYDOPSUPV/GENERAL/OTHER/EKLT $9 D-DPO1 $9 $0 $0 $0 5350000001-5410 HYDOPSUPV/GENERAL/LABOR/CLGP $18,262 D-DP01! $18,262 $0 $0 $0 5350000004-5410 HYDOPSUPV/GENERAL/TRNS/CLGP $272 D-DPO1 $272 $0 $0 $0 5350000014-5410 HYDOPSUPV/GENERAL/ILCD/CLGP $9,868 D-DPO1 $9,868 $0 $0 $0 5360000002-7410 HYDWATER/GENERAL/PFCT/SYSTEMCONT $49,518 D-DPO! $49,518 $0 $0 $0 5380000000-5500 HYDELECEXP/GENERAL/OTHER/EKLT $10,145 D-DPO1 $10,145 $0 $0 $0 AWM-03 Page 2 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) non : | _ ; 7 7 on 2005 Test Year - Functional ] | | Account Z _— 7 _Account Description _ a { Adjusted Total _ | Allocator : { - Production __ | Transmission one Distribution i . _Customer 5380000001-5410 _ HYDELECEXP/GENERAL/LABOR/CLGP $112,553 D-DPOI $112,553 $0 $0 $0 5380000004-5410 HYDELECEXP/GENERAL/TRNS/CLGP $96 D-DPO! $96 $0 $0 $0 5380000014-5410 HYDELECEXP/GENERAL/ILCD/CLGP. $46,575 D-DPO1 $46,575 $0 $0 $0 5390000000-5500 HYDMISDHYD/GENERAL/OTHER/EKLT $11,185 D-DPO01 $11,185 $0 $0 5 5390000001-5410 HYDMISDHYD/GENERAL/LABOR/CLGP $26,911 D-DPO1 $26,911 $0 $0 5390000004-5410 HYDMISDHYD/GENERAL/TRNS/CLGP $4,339 D-DPO1 $4,339 $0 $0 $0 5390000014-5410 HYDMISDHYD/GENERAL/ILCD/CLGP $10,489 D-DPO1 $10,489 $0 $0 $0 5410000000-5500 HYDMTSUPV/GENERAL/OTHER/EKLT $45,226 D-DPO1 $45,226 $0 $0 $0 5410062101-7668 HYDMTSUPV/CPRLAKE/LABOR/ENG SUPPRT $2,840 D-DPO1 $2,840 $0 $0 $0 5410062114-7668 HYDMTSUPV/CPRLAKE/ILCD/ENG SUPPRT $1,693 D-DPO1 $1,693 $0 $0 $0 5420000000-5500 HYDMTSTR/GENERAL/OTHER/EKLT $7,590 D-DPOL $7,590 $0 $0 $0 5420000001-5110 HYDMTSTR/GENERAL/LABOR/CLGP-ADMIN $2,092 D-DPO1 $2,092 $0 $0 $0 5420000001-5410 HYDMTSTR/GENERAL/LABOR/CLGP $7,747 D-DPO1 $7,747 $0 $0 $0 5420000001-7510 HYDMTSTR/GENERAL/LABOR/CONTRCOMM $3,971 D-DPO1 $3,971 $0 $0 $0 5420000002-5110 HYDMTSTR/GENERAL/PFCT/CLGP-ADMIN $7,571 D-DPO1 $7,571 $0 $0 $0 5420000002-5410 HYDMTSTR/GENERAL/PFCT/CLGP $9,837 D-DPOL $9,837 $0 $0 $0 5420000003-5110 HYDMTSTR/GENERAL/MLSP/CLGP-ADMIN $10,595 D-DPO1 $10,595 $0 $0 $0 5420000003-5410 HYDMTSTR/GENERAL/MLSP/CLGP. $6,804 D-DPOI $6,804 $0 $0 $0 5420000003-7510 HYDMTSTR/GENERAL/MLSP/CONTRCOMM $213 D-DPOl $213 $0 $0 $0 5420000004-5110 HYDMTSTR/GENERAL/TRNS/CLGP-ADMIN $147 D-DPO1 $147 $0 $0 0 5420000004-5410 HYDMTSTR/GENERAL/TRNS/CLGP $98 D-DPO1 $98 $0 $0 w0 5420000014-5110 HYDMTSTR/GENERAL/ILCD/CLGP-ADMIN $926 D-DPO1 $926 $0 $0 $0 5420000014-5410 HYDMTSTR/GENERAL/ILCD/CLGP $3,358 D-DPOL $3,358 $0 $0 $0 5420000014-7510 HYDMTSTR/GENERAL/ILCD/CONTRCOMM. $1,827 D-DPOI $1,827 $0 $0 $0 5420005101-7668 HYDMTSTR/DRAFTNG/LABOR/ENG SUPPRT $170 D-DPO1 $170 $0 $0 $0 5420005 114-7668 HYDMTSTR/DRAFTNGALCD/ENG SUPPRT $102 D-DPO1 $102 $0 $0 $0 5420005701-7668 HYDMTSTR/DOC CNTRL/LABOR/ENG SUPPRT $89 D-DPOL $89 $0 $0 $0 5420005714-7668 HYDMTSTR/DOC CNTRL/ALCD/ENG SUPPRT $57 D-DPOl $57 $0 $0 $0 5420062101-7666 HYDMTSTR/CPRLAKE/LABOR/DIST SUPP ($8) D-DPO1 ($8) $0 $0 $0 5420062101-7668 HYDMTSTR/CPRLAKE/LABOR/ENG SUPPRT $2,041 D-DPO1 $2,041 $0 $0 $0 54200621 14-7666 HYDMTSTR/CPRLAKE/LCD/DIST SUPP $33 D-DPOL $33 $0 $0 $0 54200621 14-7668 HYDMTSTR/CPRLAKE/ILCD/ENG SUPPRT $1,186 D-DPO1 $1,186 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 3 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Compliance with 3AAC48.540(c)(1) Test Year: Twelve Months Ended December 31, 2005 [2005 Test Year | Functional | | | Account : Account Description | Adjusted Total | ____ Allocator | Production | Transmission Distribution L Customer 5420072002-5410 HYDMTSTR/SAFETYTRNG/PFCT/CLGP $1,355 D-DPOL $1,355 $0 $0 5430000000-5500 HYDMTRES/GENERAL/OTHER/EKLT $16,660 D-DPO1 $16,660 $0 $0 5430000002-5410 HYDMTRES/GENERAL/PFCT/CLGP $776 D-DPO1 $776 $0 $0 5440000000-5410 HYDMTELPL/GENERAL/OTHER/CLGP $440 D-DPO1 $440 $0 $0 5440000000-5500 HYDMTELPL/GENERAL/OTHER/EKLT $31,059 D-DP01 $31,059 $0 $0 5440000001-5411 HYDMTELPL/GENERAL/LABOR/CLU1 $11,567 D-DPO1 $11,567 $0 $0 5440000001-5412 HYDMTELPL/GENERAL/LABOR/CLU2 $7,852 D-DPO1 $7,852 $0 $0 5440000002-5410 HYDMTELPL/GENERAL/PFCT/CLGP. $5,187 D-DPO1 $5,187 $0 $0 5440000002-5411 HYDMTELPL/GENERAL/PFCT/CLU1 $10,802 D-DPO1 $10,802 $0 $o 5440000002-5412 HYDMTELPL/GENERAL/PFCT/CLU2 $11,459 D-DPO1 $11,459 $0 $0 5440000003-5410 HYDMTELPL/GENERAL/MLSP/CLGP $5,733 D-DPO1 $5,733 $0 $0 5440000003-5411 HYDMTELPL/GENERAL/MLSP/CLUI $22,044 D-DPOL $22,044 $0 $0 5440000003-5412 HYDMTELPL/GENERAL/MLSP/CLU2 $24,877 D-DPO1 $24,877 $0 $0 5440000004-5410 HYDMTELPL/GENERAL/TRNS/CLGP $77 D-DPO1 $77 $0 $0 5440000004-5411 HYDMTELPL/GENERAL/TRNS/CLU1 $232 D-DPO1 $232 $0 $0 5440000004-5412 HYDMTELPL/GENERAL/TRNS/CLU2 $62 D-DPOI $62 $0 $0 5440000014-5410 HYDMTELPL/GENERAL/ILCD/CLGP $79 D-DPO1 $79 $0 $0 5440000014-5411 HYDMTELPL/GENERAL/ILCD/CLU1 $5,352 D-DPOI $5,352 $0 $0 5440000014-5412 HYDMTELPL/GENERAL/ILCD/CLU2 $3,483 D-DPO1 $3,483 $0 $0 5440069602-5410 HYDMTELPL/ENVIRONMNT/PFCT/CLGP. $85 D-DPO1 $85 $0 $0 5440069603-5410 HYDMTELPL/ENVIRONMNT/MLSP/CLGP $3,149 D-DPOL $3,149 $0 $0 5443000001-5410 HYDMTGENU/GENERAL/LABOR/CLGP $43,843 D-DPO1 $43,843 $0 $0 5443000001-S411 HYDMTGENU/GENERAL/LABOR/CLUIL $13,678 D-DPOL $13,678 $0 $0 5443000001-5412 HYDMTGENU/GENERAL/LABOR/CLU2 $22,699 D-DPO1 $22,699 $0 $0 5443000003-5410 HYDMTGENU/GENERAL/MLSP/CLGP $13,181 D-DP0O1 $13,181 $0 $0 5443000003-5411 HYDMTGENU/GENERAL/MLSP/CLU1 $9,151 D-DPO1 $9,151 $0 $0 5443000003-5412 HYDMTGENU/GENERAL/MLSP/CLU2 $18,207 D-DPO1 $18,207 $0 $0 5443000004-5410 HYDMTGENU/GENERAL/TRNS/CLGP $1,029 D-DPO1 $1,029 $0 $0 5443000004-5411 HYDMTGENU/GENERAL/TRNS/CLU1 $6,609 D-DPO1 $6,609 $0 $0 5443000004-5412 HYDMTGENU/GENERAL/TRNS/CLU2 $7,460 D-DPO1 $7,460 $0 $0 5443000014-5410 HYDMTGENU/GENERAL/ILCD/CLGP $19,465 D-DPOL $19,465 $0 $0 5443000014-5411 HYDMTGENU/GENERAL/ILCD/CLU1 $6,075 D-DPO1 $6,075 $0 $o AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 4 of 79 Account 5443000014-5412 5450000000-5500 5450000002-5410 5450000003-5410 5450000004-5410 5450000022-5410 5450069602-5410 5450072003-5410 5459900005-2101 5460000000-5440 5460000001-5420 5460000001-5440 5460000001-7500 5460000001-7530 5460000002-7200 5460000004-5101 5460000004-5420 5460000014-5420 5460000014-5440 5460000014-7500 5460000014-7530 5460000022-5101 5480000000-5420 5480000000-5430 5480000000-5440 5480000001-5420 5480000001-5430 5480000001-5440 5480000002-5430 5480000002-5440 5480000003-5420 5480000003-5440 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Account Description HYDMTGENU/GENERAL/ILCD/CLU2 HYDMTMISPL/GENERAL/OTHER/EKLT HYDMTMISPL/GENERAL/PFCT/CLGP HYDMTMISPL/GENERAL/MLSP/CLGP HYDMTMISPL/GENERAL/TRNS/CLGP HYDMTMISPL/GENERAL/TOOLS/CLGP HYDMTMISPL/ENVIRONMNT/PFCT/CLGP HYDMTMISPL/SAFETYTRNG/MLSP/CLGP HYDPRODEXP/GENERAL/CALC/CORPORATE PRDOPSSUPV/GENERAL/OTHER/BELUGAGP PRDOPSSUPV/GENERAL/LABOR/BLPP PRDOPSSUPV/GENERAL/LABOR/BELUGAGP PRDOPSSUPV/GENERAL/LABOR/TRANSTECHS PRDOPSSUPV/GENERAL/LABOR/RELAY PRDOPSSUPV/GENERAL/PFCT/ENVIRO ENG PRDOPSSUPV/GENERAL/TRNS/GENTECHS VC PRDOPSSUPV/GENERAL/TRNS/BLPP PRDOPSSUPV/GENERAL/ILCD/BLPP PRDOPSSUPV/GENERAL/ILCD/BELUGAGP PRDOPSSUPV/GENERAL/ILCD/TRANSTECHS PRDOPSSUPV/GENERAL/ILCD/RELAY PRDOPSSUPV/GENERAL/TOOLS/GENTECHS VC PRDGENREXP/GENERAL/OTHER/BLPP PRDGENREXP/GENERAL/OTHER/IGT PRDGENREXP/GENERAL/OTHER/BELUGAGP. PRDGENREXP/GENERAL/LABOR/BLPP PRDGENREXP/GENERAL/LABOR/IGT PRDGENREXP/GENERAL/LABOR/BELUGAGP PRDGENREXP/GENERAL/PFCTAGT PRDGENREXP/GENERAL/PFCT/BELUGAGP PRDGENREXP/GENERAL/MLSP/BLPP PRDGENREXP/GENERAL/MLSP/BELUGAGP 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM 2005 Test Year Adjusted Total _ $10,242 $8,103 $37 $467 $3,958 $6,664 $2,140 $1,018 $3,718 $62 $18,112 $45,401 $5,788 $26,684 $21,773 $4,499 $1,812 $9,779 $23,089 $2,946 $14,652 $3,997 $980 $504 $749,244 $46,806 $89,169 $905,171 $1,210 $32,520 $1,081 $7,358 Compliance with 3AAC48.540(c)(1) Functional Allocator D-DPO1 D-DPO1 D-DP01 D-DPO1 D-DPO1 D-DP01 D-DPO1 D-DPO1 D-DPOI D-DPO1 D-DPO1 D-DPO1 D-DP01 D-DPO! D-DPO1 D-DPO1 D-DPOI D-DP01 D-DP01 D-DPO1 D-DPO1 D-DPO1 D-DPOl D-DPO1 D-DP01 D-DP01 D-DPO1 D-DPOl D-DPO1 D-DPO1 D-DPOL D-DP01 Production $10,242 $8,103 $37 $467 $3,958 $6,664 $2,140 $1,018 $3,718 $62 $18,112 $45,401 $5,788 $26,684 $21,773 $4,499 $1,812 $9,779 $23,089 $2,946 $14,652 $3,997 $980 $504 $749,244 $46,806 $89,169 $905,171 $1,210 $32,520 $1,081 $7,358 Transmission $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Distribution $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Customer AWM-03 Page 5 of 79 $0 $0 $0 eo ' $0 $0 $0 $0 $0 $0 $0 $0 $o $0 $0 $0 $0 $0 ) =) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year | Functional | | | Account | ot Account Description |__ Adjusted Total 1 _ Allocator | Production | Transmission | _Distribution Customer 5480000004-5420 PRDGENREXP/GENERAL/TRNS/BLPP $750 D-DPO1 $750 $0 $0 $0 5480000004-5440 PRDGENREXP/GENERAL/TRNS/BELUGAGP $1IS D-DP01 $115 $0 $0 $0 5480000014-5420 PRDGENREXP/GENERAL/ILCD/BLPP $24,707 D-DPO1 $24,707 $0 $0 $0 5480000014-5430 PRDGENREXP/GENERAL/ILCD/IGT $38,259 D-DP01 $38,259 $0 $0 “0 5480000014-5440 PRDGENREXP/GENERAL/ILCD/BELUGAGP $398,703 D-DP01 $398,703 $0 $0 ) 5480000200-7510 PRDGENREXP/STN RDS-IN/OTHER/CONTRCOMM $26 D-DP01 $26 $0 $0 $0 5480000201-7510 PRDGENREXP/STN RDS-IN/LABOR/CONTRCOMM $1,360 D-DP01 $1,360 $0 $0 $0 5480000214-7510 PRDGENREXP/STN RDS-IN/ILCD/CONTRCOMM $613 D-DP01 $613 $0 $0 $0 5480008501-5440 PRDGENREXP/LATFLTS/LABOR/BELUGAGP $73 D-DP01 $73 $0 $0 $0 54800085 14-5440 PRDGENREXP/LATFLTS/ALCD/BELUGAGP $24 D-DPO1 $24 $0 $0 $0 5480008603-5440 PRDGENREXP/WTR TRMT/MLSP/BELUGAGP $137,876 D-DPO1 $137,876 $0 $0 $0 5480008604-5440 PRDGENREXP/WTR TRMT/TRNS/BELUGAGP $756 D-DPO1 $756 $0 $0 $0 5480052701-5440 PRDGENREXP/SHOPSTW/LABOR/BELUGAGP $105 D-DPOI $105 $0 $0 $0 5480052714-5440 PRDGENREXP/SHOPSTW/ILCD/BELUGAGP $55 D-DPO1 $55 $0 $0 $0 5480057803-5440 PRDGENREXP/SFT YEQUIP/MLSP/BELUGAGP $12,260 D-DP01 $12,260 $0 $0 $0 5490000000-5440 PRDMISCGEN/GENERAL/OTHER/BELUGAGP $1,503 D-DPO1 $1,503 $0 $0 $0 5490000000-7530 PRDMISCGEN/GENERAL/OTHER/RELAY $16 D-DPO1 $16 $0 $0 $0 5490000001-5001 PRDMISCGEN/GENERAL/LABOR/G&TDIVGM $320 D-DPO1 $320 $0 $0 $0 5490000001-5005 PRDMISCGEN/GENERAL/LABOR/SPECENPROJ $12,260 D-DP01 $12,260 $0 $0 $0 5490000001-5140 PRDMISCGEN/GENERAL/LABOR/BEL-ADMIN $214,922 D-DP01 $214,922 $0 $0 ) 5490000001-5440 PRDMISCGEN/GENERAL/LABOR/BELUGAGP $124,225 D-DPO1 $124,225 $0 $0 vw 5490000001-7530 PRDMISCGEN/GENERAL/LABOR/RELAY $23,954 D-DPO1 $23,954 $0 $0 $0 5490000001-8752 PRDMISCGEN/GENERAL/LABOR/FUELCELL $0 D-DPO1 $0 $0 $0 $0 5490000002-5101 PRDMISCGEN/GENERAL/PFCT/GENTECHSVC $9,777 D-DP01 $9,777 $0 $0 $0 5490000002-5440 PRDMISCGEN/GENERAL/PFCT/BELUGAGP $1,564 D-DP01 $1,564 $0 $0 $0 5490000002-8752 PRDMISCGEN/GENERAL/PFCT/FUELCELL $0 D-DPOL $0 $0 $0 $0 5490000003-5420 PRDMISCGEN/GENERAL/MLSP/BLPP $861 D-DPO1 $861 $0 $0 $0 5490000003-5440 PRDMISCGEN/GENERAL/MLSP/BELUGAGP $2,522 D-DPO1 $2,522 $0 $0 $0 5490000003-5459 PRDMISCGEN/GENERAL/MLSP/BEL CAMP $6,122 D-DP01 $6,122 $0 $0 $0 5490000003-7530 PRDMISCGEN/GENERAL/MLSP/RELAY $527 D-DPOL $527 $0 $0 $0 5490000004-5420 PRDMISCGEN/GENERAL/TRNS/BLPP $32,194 D-DPO1 $32,194 $0 $0 $0 5490000004-5430 PRDMISCGEN/GENERAL/TRNS/IGT $374 D-DPOI $374 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 6 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) LL | ] 2005 Test Year | Functional | | | Account Lt _ Account Description _ Adjusted Total | ___Alllocator | Production | ‘Transmission [ Distribution | Customer 5490000004-5440 PRDMISCGEN/GENERAL/TRNS/BELUGAGP $145,985 D-DPO1 $145,985 $0 $0 $0 5490000004-5459 PRDMISCGEN/GENERAL/TRNS/BEL CAMP. $4,438 D-DPO1 $4,438 $0 $0 $0 5490000004-7530 PRDMISCGEN/GENERAL/TRNS/RELAY $912 D-DPO1 $912 $0 $0 $0 5490000005-5459 PRDMISCGEN/GENERAL/CALC/BEL CAMP $20,556 D-DPO1 $20,556 $0 $0 “0 5490000006-5420 PRDMISCGEN/GENERAL/UTILITIES/BLPP $880 D-DP01 $880 $0 $0 0 5490000006-5440 PRDMISCGEN/GENERAL/UTILITIES/BELUGAGP $572 D-DPO1 $572 $0 $0 $0 5490000014-5001 PRDMISCGEN/GENERAL/LCD/G&TDIVGM $32 D-DPO1 $32 $0 $0 $0 5490000014-5005 PRDMISCGEN/GENERAL/ILCD/SPECENPROJ $7,302 D-DPO1 $7,302 $0 $0 $0 5490000014-5140 PRDMISCGEN/GENERAL/ILCD/BEL-ADMIN $116,511 D-DPO1 $116,511 $0 $0 $0 5490000014-5440 PRDMISCGEN/GENERAL/ILCD/BELUGAGP $73,191 D-DPO1 $73,191 $0 $0 $0 5490000014-7530 PRDMISCGEN/GENERAL/ILCD/RELAY $11,563 D-DP01 $11,563 $0 $0 $0 5490000014-8752 PRDMISCGEN/GENERAL/ILCD/FUELCELL $0 D-DP0O1 $0 $0 $0 $0 5490000022-7530 PRDMISCGEN/GENERAL/TOOLS/RELAY $793 D-DPO01 $793 $0 $0 $0 5490000024-7530 PRDMISCGEN/GENERAL/FRET/RELAY $69 D-DPOL $69 $0 $0 $0 5490000030-5101 PRDMISCGEN/GEN/FLDCONTRAC/GENTECHS VC $4,972 D-DPO1 $4,972 $0 $0 $0 5490000401-5440 PRDMISCGEN/SAFET Y/LABOR/BELUGAGP $3,981 D-DP01 $3,981 $0 $0 $0 5490000402-5440 PRDMISCGEN/SAFET Y/PFCT/BELUGAGP $5,875 D-DPO1 $5,875 $0 $0 $0 5490000403-5440 PRDMISCGEN/SAFET Y/MLSP/BELUGAGP $1,496 D-DP01 $1,496 $0 $0 $0 54900004 14-5440 PRDMISCGEN/SAFET Y/ILCD/BELUGAGP $2,031 D-DPO1 $2,031 $0 $0 $0 5490005 102-7668 PRDMISCGEN/DRAFTNG/PFCT/ENG SUPPRT $432 D-DP01 $432 $0 $0 0 5490005701-7530 PRDMISCGEN/DOC CNTRL/LABOR/JRELAY $2,409 D-DP01 $2,409 $0 $0 ~0 5490005714-7530 PRDMISCGEN/DOC CNTRL/ILCD/RELAY $848 D-DPO1 $848 $0 $0 $0 5490008003-5459 PRDMISCGEN/FOOD/MLSP/BEL CAMP $263,234 D-DP01 $263,234 $0 $0 $0 5490008304-5459 PRDMISCGEN/BILLBACKS/TRNS/BEL CAMP ($202,282) D-DPOL ($202,282) $0 $0 $0 5490008402-5440 PRDMISCGEN/AIR TRS CH/PFCT/BELUGAGP $772 D-DPO1 $772 $0 $0 $0 5490008404-5440 PRDMISCGEN/AIR TRS CH/TRNS/BELUGAGP $263,234 D-DP01 $263,234 $0 $0 $0 5490009401-5459 PRDMISCGEN/CMPFACS/LABOR/BEL CAMP $350,944 D-DPO1 $350,944 $0 $0 $0 5490009402-5459 PRDMISCGEN/CMPFACS/PFCT/BEL CAMP $33,108 D-DP01 $33,108 $0 $0 $0 5490009403-5459 PRDMISCGEN/CMPFACS/MLSP/BEL CAMP $45,287 D-DPO1 $45,287 $0 $0 $0 5490009404-5459 PRDMISCGEN/CMPFACS/TRNS/BEL CAMP $494 D-DP01 $494 $0 $0 $0 5490009406-5459 PRDMISCGEN/CMPFACS/UTILITIES/BEL CAMP $2,771 D-DP01 $2,771 $0 $0 $0 54900094 14-5459 PRDMISCGEN/CMPFACS/ILCD/BEL CAMP $174,578 D-DP01 $174,578 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 7 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year | Functional | | | Frit Account CEE I ____ Account Description | Ad jjusted Total Allocator { Production | Transmission _ | __ Distribution — {L Customer | $490055200-5440 PRDMISCGEN/TRN-HSE/OTHER/BELUGAGP $9,495 D-DP01 $9,495 $0 $0 $0 5490055300-5440 PRDMISCGEN/TRN-OTH/OTHER/BELUGAGP $501 D-DPO1 $501 $0 $0 $0 5490055301-5440 PRDMISCGEN/TRN-OTH/LABOR/BELUGAGP $4,497 D-DPOL $4,497 $0 $0 $0 5490055314-5440 PRDMISCGEN/TRN-OTH/ILCD/BELUGAGP $2,372 D-DPO1 $2,372 $0 $0 "0 5490055321-5001 PRDMISCGEN/TRN-OTH/TRED/G&TDIVGM $376 D-DPO1 $376 $0 $0 ) 5490055321-5005 PRDMISCGEN/TRN-OTH/TRED/SPECENPROJ ($19) D-DPO1 ($19) $0 $0 $0 5490055321-5101 PRDMISCGEN/TRN-OTH/TRED/GENTECHSVC $4,688 D-DPO1 $4,688 $0 $0 $0 5490055321-5440 PRDMISCGEN/TRN-OTH/TRED/BELUGAGP $22,205 D-DPO1 $22,205 $0 $0 $0 5490072003-7530 PRDMISCGEN/SAFET YTRNG/MLSP/RELAY $158 D-DPO1 $158 $0 $0 $0 5510000000-5440 PRDMTSUPV/GENERAL/OTHER/BELUGAGP $417 D-DPOI $417 $0 $0 $0 5510000001-5101 PRDMTSUPV/GENERAL/LABOR/GENTECHS VC $66,341 D-DPOL $66,341 $0 $0 $0 5510000001-5420 PRDMTSUPV/GENERAL/LABOR/BLPP $1,612 D-DPO1 $1,612 $0 $0 $0 5510000001-5430 PRDMTSUPV/GENERAL/LABOR/IGT $1,612 D-DPO1 $1,612 $0 $0 $0 5510000001-5440 PRDMTSUPV/GENERAL/LABOR/BELUGAGP $189,563 D-DPOI $189,563 $0 $0 $0 5510000001-7500 PRDMTSUPV/GENERAL/LABOR/TRANSTECHS $4,745 D-DPO1 $4,745 $0 $0 : $0 5510000001-7510 PRDMTSUPV/GENERAL/LABOR/CONTRCOMM $5,398 D-DP01 $5,398 $0 $0 $0 5510000001-7530 PRDMTSUPV/GENERAL/LABOR/RELAY $47 D-DPO1 $47 $0 $0 $0 5510000001-7550 PRDMTSUPV/GENERAL/_LABOR/TECHSVCMNT $3,612 D-DPO1 $3,612 $0 $0 $0 5510000001-7666 PRDMTSUPV/GENERAL/LABOR/DIST SUPP $6 D-DP01 $6 $0 $0 $0 5510000001-7668 PRDMTSUPV/GENERAL/LABOR/ENG SUPPRT $891 D-DPO1 $891 $0 $0 ) 5510000002-7550 PRDMTSUPV/GENERAL/PFCT/TECHS VCMNT $627 D-DPO1 $627 $0 $0 od 5510000003-5101 PRDMTSUPV/GENERAL/MLSP/GENTECHS VC $0 D-DPO1 $0 $0 $0 $0 5510000003-5440 PRDMTSUPV/GENERAL/MLSP/BELUGAGP $113 D-DPO1 $113 $0 $0 $0 5510000003-7668 PRDMTSUPV/GENERAL/MLSP/ENG SUPPRT $2,490 D-DPO1 $2,490 $0 $0 $0 5510000004-5101 PRDMTSUPV/GENERAL/TRNS/GENTECHS VC $27,436 D-DPOI $27,436 $0 $0 $0 5510000004-5440 PRDMTSUPV/GENERAL/TRNS/BELUGAGP $1,829 D-DPO1 $1,829 $0 $0 $0 5510000014-5101 PRDMTSUPV/GENERAL/ILCD/GENTECHSVC $37,614 D-DP01 $37,614 $0 $0 $0 5510000014-5420 PRDMTSUPV/GENERAL/ILCD/BLPP $907 D-DPO1 $907 $0 $0 $0 551000001 4-5430 PRDMTSUPV/GENERAL/IILCD/IGT $907 D-DP01 $907 $0 $0 $0 5510000014-5440 PRDMTSUPV/GENERAL/ILCD/BELUGAGP $87,207 D-DP01 $87,207 $0 $0 $0 5510000014-7500 PRDMTSUPV/GENERAL/ILCD/TRANSTECHS $2,400 D-DPO1 $2,400 $0 $0 $0 5510000014-7510 PRDMTSUPV/GENERAL/ILCD/CONTRCOMM $3,087 D-DPO1 $3,087 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 8 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) T 7 — —4+——— paps | [2005 Test Year | Functional | Account i _ _ ___ Account Description _ I Adjusted Total | Allocator | ____ Production L _Transmission _ { Distribution ' Customer 5510000014-7530 PRDMTSUPV/GENERAL/ILCD/RELAY $25 D-DPO1 $25 $0 $0 5510000014-7550 PRDMTSUPV/GENERAL/ILCD/TECHS VCMNT $1,973 D-DP01 $1,973 so $0 5510000014-7666 PRDMTSUPV/GENERAL/ILCD/DIST SUPP ($17) D-DPO1 ($17) $0 $0 $0 5510000014-7668 PRDMTSUPV/GENERAL/ILCD/ENG SUPPRT $528 D-DPO01 $528 $0 $0 “ 5510001101-7510 PRDMTSUPV/PRE EQ MNT/LABOR/CONTRCOMM $4,596 D-DPO1 $4,596 $0 $0 ) 5510001114-7510 PRDMTSUPV/PRE EQ MNT/ILCD/CONTRCOMM $2,691 D-DP01 $2,691 $0 $0 $0 5510005101-7668 PRDMTSUPV/DRAFTNG/LABOR/ENG SUPPRT $36 D-DPO1 $36 $0 $0 $0 55100051 14-7668 PRDMTSUPV/DRAFTNG/ILCD/ENG SUPPRT $22 D-DPO1 $22 $0 $0 $0 5510062201-7666 PRDMTSUPV/GT-PROD/LABOR/DIST SUPP ($464) D-DPO1 ($464) $0 $0 $0 5510062201-7668 PRDMTSUPVAGT-PROD/LABOR/ENG SUPPRT $3,031 D-DPO! $3,031 $0 $0 $0 5510062214-7666 PRDMTSUPV/IGT-PROD/ALCD/DIST SUPP ($248) D-DPO1 ($248) $0 $0 $0 5510062214-7668 PRDMTSUPV/IGT-PROD/ILCD/ENG SUPPRT $1,811 D-DP0O! $1,811 $0 $0 $0 5510062401-7668 PRDMTSUPV/BERNLKE/LABOR/ENG SUPPRT $5,810 D-DPO1 $5,810 $0 $0 $0 55100624 14-7668 PRDMTSUPV/BERNLKE/ILCD/ENG SUPPRT $3,469 D-DPO1 $3,469 $0 $0 $0 5510062600-7668 PRDMTSUPV/BELUGA /OTHER/ENG SUPPRT $2,209 D-DPO1 $2,209 $0 $0 $0 5510062601-7660 PRDMTSUPV/BELUGA /LABOR/DIST SVCS $1,729 D-DPO1 $1,729 $0 $0 $0 5510062601-7666 PRDMTSUPV/BELUGA /LABOR/DIST SUPP ($1,861) D-DPOI ($1,861) $0 $0 $0 5510062601 -7668 PRDMTSUPV/BELUGA /LABOR/ENG SUPPRT $75,716 D-DPO1 $75,716 $0 $0 $0 5510062602-7666 PRDMTSUPV/BELUGA /PFCT/DIST SUPP $20 D-DPO1 $20 $0 $0 $0 5510062602-7668 PRDMTSUPV/BELUGA /PFCT/ENG SUPPRT $5,148 D-DPO1 $5,148 $0 $0 9 5510062603-7666 PRDMTSUPV/BELUGA /MLSP/DIST SUPP $32 D-DPO1 $32 $0 $0 od 5510062604-7666 PRDMTSUPV/BELUGA /TRNS/DIST SUPP $775 D-DP01 $775 $0 $0 $0 5510062604-7668 PRDMTSUPV/BELUGA /TRNS/ENG SUPPRT $22,440 D-DPO1 $22,440 $0 $0 $0 5510062614-7660 PRDMTSUPV/BELUGA /ILCD/DIST SVCS $1,202 D-DP0O1 $1,202 $0 $0 $0 5510062614-7666 PRDMTSUPV/BELUGA /ILCD/DIST SUPP ($995) D-DPOL ($995) $0 $0 $0 55100626 14-7668 PRDMTSUPV/BELUGA /ILCD/ENG SUPPRT $44,039 D-DPO! $44,039 $0 $0 $0 5520000001-5120 PRDMTSTR/GENERAL/LABOR/BLGP-ADMIN $7,815 D-DPOI $7,815 $0 $0 $0 5520000001-5130 PRDMTSTR/GENERAL/LABOR/IGT-ADMIN $2,789 D-DPO1 $2,789 $0 $0 $0 5520000001-5140 PRDMTSTR/GENERAL/LABOR/BEL-ADMIN $15,424 D-DPO1 $15,424 $0 $0 $0 5520000001 -5430 PRDMTSTR/GENERAL/LABOR/IGT $1,387 D-DPO1 $1,387 $0 $0 $0 5520000001-5440 PRDMTSTR/GENERAL/LABOR/BELUGAGP $131,055 D-DPO1 $131,055 $0 $0 $0 5520000002-5120 PRDMTSTR/GENERAL/PFCT/BLGP-ADMIN $26,895 D-DPO1 $26,895 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 9 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | : OO | 2005 Test Year | Functional | | i i Account | Account Description _ | Adjusted Total it Allocator i ___ Production |__ Transmission | ___Distribution — | Customer 5520000002-5140 PRDMTSTR/GENERAL/PFCT/BEL-ADMIN $75,587 D-DPOI $75,587 $0 $0 5520000002-5420 PRDMTSTR/GENERAL/PFCT/BLPP $4,478 D-DP01 $4,478 $0 $0 5520000002-5430 PRDMTSTR/GENERAL/PFCT/IGT $88 D-DPOL $88 $0 $0 §520000002-5440 PRDMTSTR/GENERAL/PFCT/BELUGAGP $31,668 D-DPOI $31,668 $0 $0 §520000003-5120 PRDMTSTR/GENERAL/MLSP/BLGP-ADMIN $20,113 D-DPO1 $20,113 $0 $0 5520000003-5130 PRDMTSTR/GENERAL/MLSP/IGT-ADMIN $939 D-DPO1 $939 $0 $0 5520000003-5140 PRDMTSTR/GENERAL/MLSP/BEL-ADMIN $4,379 D-DPO! $4,379 $0 $0 5520000003-5420 PRDMTSTR/GENERAL/MLSP/BLPP $15 D-DPO1 $15 $0 $0 5520000003-5430 PRDMTSTR/GENERAL/MLSP/IGT $13,938 D-DPO1 $13,938 $0 $0 §520000003-5440 PRDMTSTR/GENERAL/MLSP/BELUGAGP. $38,349 D-DPO1 $38,349 $0 $0 5520000004-5120 PRDMTSTR/GENERAL/TRNS/BLGP-ADMIN . $1,336 D-DPO1 $1,336 $0 $0 5520000004-5140 PRDMTSTR/GENERAL/TRNS/BEL-ADMIN $990 D-DPOL $990 $0 $0 5520000004-5420 PRDMTSTR/GENERAL/TRNS/BLPP $25 D-DPO1 $25 $0 $0 5520000004-5430 PRDMTSTR/GENERAL/TRNS/IGT S118 D-DPO1 $118 $0 $0 5520000004-5440 PRDMTSTR/GENERAL/TRNS/BELUGAGP $969 D-DPO! $969 $0 $0 5520000014-5120 PRDMTSTR/GENERAL/ILCD/BLGP-ADMIN $4,225 D-DPO1 $4,225 $0 $0 §520000014-5130 PRDMTSTR/GENERAL/ILCD/IGT-ADMIN $1,300 D-DPOL $1,300 $0 $0 5520000014-5140 PRDMTSTR/GENERAL/ILCD/BEL-ADMIN $6,194 D-DPO1 $6,194 $0 $0 5520000014-5430 PRDMTSTR/GENERAL/ILCD/IGT $499 D-DPO1 $499 $0 $0 5520000014-5440 PRDMTSTR/GENERAL/ILCD/BELUGAGP. $63,189 D-DP01 $63,189 $0 $0 5520005 101-7668 PRDMTSTR/DRAFTNG/LABOR/ENG SUPPRT $485 D-DP01 $485 $0 $0 5520005102-5140 PRDMTSTR/DRAFTNG/PFCT/BEL-ADMIN $1,140 D-DPO1 $1,140 $0 $0 5520005 114-7668 PRDMTSTR/DRAFTNG/ILCD/ENG SUPPRT $291 D-DPO1 $291 $0 $0 5520009401-5440 PRDMTSTR/CMPFACS/LABOR/BELUGAGP $1,168 D-DPO1 $1,168 $0 $0 5520009403-5440 PRDMTSTR/CMPFACS/MLSP/BELUGAGP $2,204 D-DP01 $2,204 $0 $0 55200094 14-5440 PRDMTSTR/CMPFACS/ILCD/BELUGAGP $547 D-DPO1 $547 $0 $0 5520009702-5440 PRDMTSTR/RDRNMNT/PFCT/BELUGAGP $44,426 D-DPO1 $44,426 $0 $0 5520069603-5440 PRDMTSTR/ENVIRONMNT/MLSP/BELUGAGP $3,996 D-DPO1 $3,996 $0 $0 5520072002-5420 PRDMTSTR/SAFETYTRNG/PFCT/BLPP. $926 D-DPOI $926 $0 $0 5520072002-5430 PRDMTSTR/SAFETYTRNG/PFCTAGT $951 D-DPO1 $951 $0 $0 5520072002-5440 PRDMTSTR/SAFETYTRNG/PFCT/BELUGAGP $5,664 D-DPO1 $5,664 $0 $0 5531000000-5440 PRDMTROUGE/GENERAL/OTHER/BELUGAGP ($76) D-DPO1 ($76) $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 10 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) - 2005 Test Year | Functional | Account jo _ Account Description a | Adjusted Total | Allocator | _ _ Production ___ Transmission | Distribution I Customer 5531000001-5101 PRDMTROUGE/GEN/LABOR/GENTECHS VC $112,968 D-DPO1 $112,968 $0 $0 5531000001-5420 PRDMTROUGE/GENERAL/LABOR/BLPP $19,569 D-DPO1 $19,569 $0 $0 5531000001-5423 PRDMTROUGE/GENERAL/LABOR/BLU3 $1,106 D-DPO1 $1,106 $0 $0 5531000001-5424 PRDMTROUGE/GENERAL/LABOR/BLU4 $4,253 D-DPO1 $4,253 $0 $0 5531000001-5431 PRDMTROUGE/GENERAL/LABOR/IGT1 $500 D-DPO1 $500 $0 $0 5531000001 -5432 PRDMTROUGE/GENERAL/LABOR/IGT2 $1,114 D-DPO1 $1,114 $0 $0 5531000001-5433 PRDMTROUGE/GENERAL/LABOR/IGT3 $453 D-DPO1 $453 $0 $0 5531000001-5440 PRDMTROUGE/GENERAL/LABOR/BELUGAGP $766,514 D-DPOI $766,514 $0 $0 5531000001-5441 PRDMTROUGE/GENERAL/LABOR/BLG1 $35,292 D-DP01 $35,292 $0 $0 5531000001-5442 PRDMTROUGE/GENERAL/LABOR/BLG2 $6,508 D-DPO1 $6,508 $0 $0 5531000001-5443 PRDMTROUGE/GENERAL/LABOR/BLG3 $46,438 D-DPO1 $46,438 $0 $0 5531000001-5445 PRDMTROUGE/GENERAL/LABOR/BLGS $63,924 D-DPO1 $63,924 $0 $0 5531000001-5446 PRDMTROUGE/GENERAL/LABOR/BLG6 $49,897 D-DPO01 $49,897 $0 $0 5531000001-5447 PRDMTROUGE/GENERAL/LABOR/BLG7 $44,999 D-DPO1 $44,999 $0 $0 5531000001-5448 PRDMTROUGE/GENERAL/LABOR/BLG8 $59,156 D-DPO1 $59,156 $0 $0 5531000001-5451 PRDMTROUGE/GENERAL/LABOR/BLR1 $5,458 D-DP01 $5,458 $0 $0 5531000001-5452 PRDMTROUGE/GENERAL/LABOR/BLR2 $8,509 D-DPO1 $8,509 $0 $0 5531000001-7510 PRDMTROUGE/GENERAL/LABOR/CONTRCOMM $2,497 D-DPOl $2,497 $0 $0 5531000001-7530 PRDMTROUGE/GENERAL/LABOR/RELAY $1,355 D-DP01 $1,355 $0 $0 5531000001-7540 PRDMTROUGE/GENERAL/LABOR/SCADA $37,206 D-DPO1 $37,206 $0 $0 5531000002-5101 PRDMTROUGE/GENERAL/PFCT/GENTECHS VC $2,513 D-DPO1 $2,513 $0 $0 5531000002-5420 PRDMTROUGE/GENERAL/PFCT/BLPP $114 D-DPO1 $114 $0 $0 5531000002-5440 PRDMTROUGE/GENERAL/PFCT/BELUGAGP $2,655 D-DP0! $2,655 $0 $0 5531000002-5447 PRDMTROUGE/GENERAL/PFCT/BLG7 $7,480 D-DPO! $7,480 $0 $0 5531000002-5448 PRDMTROUGE/GENERAL/PFCT/BLG8& $11,421 D-DP01 $11,421 $0 $0 5531000002-7510 PRDMTROUGE/GENERAL/PFCT/CONTRCOMM $5,550 D-DPO1 $5,550 $0 $0 5531000002-7540 PRDMTROUGE/GENERAL/PFCT/SCADA $3,623 D-DPOL $3,623 $0 $0 5531000003-5420 PRDMTROUGE/GENERAL/MLSP/BLPP $12,118 D-DP01 $12,118 $0 $0 5531000003-5430 PRDMTROUGE/GENERAL/MLSP/IGT $1,334 D-DP01 $1,334 $0 $0 5531000003-5432 PRDMTROUGE/GENERAL/MLSP/IGT2 $473 D-DPO1 $473 $0 $0 5531000003-5433 PRDMTROUGE/GENERAL/MLSP/IGT3 $388 D-DPO1 $388 $0 $0 5531000003-5440 PRDMTROUGE/GENERAL/MLSP/BELUGAGP $66,135 D-DP0! $66,135 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 11 of 79 $0 $0 $0 “ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Account _ 5531000003-5441 5531000003-5442 5531000003-5443 5531000003-5445 5531000003-5446 5531000003-5447 5531000003-5448 5531000003-5451 5531000003-5452 5531000003-7510 5531000003-7530 5531000003-7540 5531000004-5101 5531000004-5420 5531000004-5430 5531000004-5431 5531000004-5432 5531000004-5433 5531000004-5443 5531000004-5446 5531000004-5448 5531000004-7530 5531000004-7540 5531000014-5101 5531000014-5420 5531000014-5423 5531000014-5424 5531000014-5431 5531000014-5432 5531000014-5433 5531000014-5440 5531000014-5441 Account Description PRDMTROUGE/GENERAL/MLSP/BLG1 PRDMTROUGE/GENERAL/MLSP/BLG2 PRDMTROUGE/GENERAL/MLSP/BLG3 PRDMTROUGE/GENERAL/MLSP/BLGS PRDMTROUGE/GENERAL/MLSP/BLG6 PRDMTROUGE/GENERAL/MLSP/BLG7 PRDMTROUGE/GENERAL/MLSP/BLG8& PRDMTROUGE/GENERAL/MLSP/BLR1 PRDMTROUGE/GENERAL/MLSP/BLR2 PRDMTROUGE/GENERAL/MLSP/CONTRCOMM PRDMTROUGE/GENERAL/MLSP/RELAY PRDMTROUGE/GENERAL/MLSP/SCADA PRDMTROUGE/GENERAL/TRNS/GENTECHSVC PRDMTROUGE/GENERAL/TRNS/BLPP PRDMTROUGE/GENERAL/TRNS/IGT PRDMTROUGE/GENERAL/TRNS/IGTI PRDMTROUGE/GENERAL/TRNS/IGT2 PRDMTROUGE/GENERAL/TRNS/IGT3 PRDMTROUGE/GENERAL/TRNS/BLG3 PRDMTROUGE/GENERAL/TRNS/BLG6 PRDMTROUGE/GENERAL/TRNS/BLG8& PRDMTROUGE/GENERAL/TRNS/RELAY PRDMTROUGE/GENERAL/TRNS/SCADA PRDMTROUGE/GENERAL/ILCD/GENTECHS VC PRDMTROUGE/GENERAL/ILCD/BLPP PRDMTROUGE/GENERAL/ILCD/BLU3 PRDMTROUGE/GENERAL/ILCD/BLU4 PRDMTROUGE/GENERAL/ILCD/IGT1! PRDMTROUGE/GENERAL/ILCD/IGT2 PRDMTROUGE/GENERAL/ILCD/IGT3 PRDMTROUGE/GENERAL/ILCD/BELUGAGP PRDMTROUGE/GENERAL/ILCD/BLG1 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM 1 | 2005 Test Year Adjusted Total $5,891 $3,725 $16,697 $58,093 $20,300 $19,649 $43,201 $7,690 $4,662 $2,800 $3,932 $1,406 $305 $32 $350 $570 $77 $118 $10,146 $6,760 $230 $12,770 $231 $60,049 $8,886 $526 $2,149 $211 $569 $101 $708,562 $15,106 Functional | - SO iy a Allocator Production | __ Transmission Distribution | _ Customer _ D-DPO1 $5,891 $0 $0 D-DPO! $3,725 $0 $0 D-DPO1 $16,697 $0 $0 D-DPO1 $58,093 $0 $0 D-DPO1 $20,300 $0 $0 D-DPO1 $19,649 $0 $0 D-DPO1 $43,201 $0 $0 D-DPO1 $7,690 $0 $0 D-DPO1 $4,662 $0 $0 D-DP01 $2,800 $0 $0 D-DPO1 $3,932 $0 $0 D-DPO1 $1,406 $0 $0 D-DPOI $305 $0 $0 D-DPO1 $32 $0 $0 D-DPO1 $350 $0 $0 D-DPO1 $570 $0 $0 D-DPO1 $77 $0 $0 D-DPO1 $118 $0 $0 D-DPO1 $10,146 $0 $0 D-DPOI $6,760 $0 $0 D-DP0O1 $230 $0 $0 D-DPOI $12,770 $0 $0 D-DP01 $231 $0 $0 D-DPOL $60,049 $0 $0 D-DPO1 $8,886 $0 $0 D-DPOl $526 $0 $0 D-DPO1 $2,149 $0 $0 D-DPO1 $211 $0 $0 D-DP01 $569 $0 $0 D-DPO1 $101 $0 $0 D-DPO1 $708,562 $0 $0 D-DPOL $15,106 $0 $0 AWM-03 Page 12 of 79 J $0 $0 $0 “0 , $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ) vw $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) T2005 Test Year | Functional | Account a Account Description _ : | Adjusted Total | Allocator | __ Production | Transmission | 5531000014-5442 PRDMTROUGE/GENERAL/ILCD/BLG2 $3,232 D-DP01 $3,232 $0 5531000014-5443 PRDMTROUGE/GENERALALCD/BLG3 $19,991 D-DPO1 $19,991 $0 5531000014-5445 PRDMTROUGE/GENERAL/ILCD/BLGS $26,615 D-DPOI $26,615 $0 5531000014-5446 PRDMTROUGE/GENERAL/ILCD/BLG6 $23,629 D-DPO1 $23,629 $0 5531000014-5447 PRDMTROUGE/GENERAL/ILCD/BLG7 $20,467 D-DPO! $20,467 $0 5531000014-5448 PRDMTROUGE/GENERAL/ILCD/BLG8 $26,416 D-DPO1 $26,416 $0 5531000014-5451 PRDMTROUGE/GENERAL/ILCD/BLRI $2,551 D-DPO1 $2,551 $0 5531000014-5452 PRDMTROUGE/GENERAL/ILCD/BLR2 $3,805 D-DPO1 $3,805 $0 5531000014-7510 PRDMTROUGE/GENERAL/ILCD/CONTRCOMM $1,275 D-DPO1 $1,275 $0 5531000014-7530 PRDMTROUGE/GENERAL/ILCD/RELAY $609 D-DPO1 $609 $0 5531000014-7540 PRDMTROUGE/GENERAL/ILCD/SCADA $22,374 D-DPO1 $22,374 $0 5531000022-5440 PRDMTROUGE/GENERAL/TOOLS/BELUGAGP, $579 D-DPOL $579 $0 5531000024-5440 PRDMTROUGE/GENERAL/FRET/BELUGAGP $597 D-DP01 $597 $0 5531001000-7510 PRDMTROUGE/COR EQ MNT/OTHER/CONTRCOMM $13 D-DPO1 $13 $0 5531001000-7530 PRDMTROUGE/COR EQ MNT/OTHER/RELAY ($6,111) D-DPO1 ($6,111) $0 5531001001-7510 PRDMTROUGE/COREQ MNT/LABOR/CONTRCOMM $14,972 D-DP0O! $14,972 $0 5531001001-8751 PRDMTROUGE/COREQ MNT/LABOR/MWBUSINESS $0 $0 $0 5531001002-7510 PRDMTROUGE/COREQ MNT/PFCT/CONTRCOMM $101 D-DP01 $101 $0 5531001002-8751 PRDMTROUGE/COREQ MNT/PFCT/MWBUSINESS $0 $0 $0 5531001003-7510 PRDMTROUGE/COREQ MNT/MLSP/CONTRCOMM $1,675 D-DPOL $1,675 $0 5531001003-7530 PRDMTROUGE/COREQ MNT/MLSP/RELAY $3,130 D-DPO1 $3,130 $0 5531001003-8751 PRDMTROUGE/COREQ MNT/MLSP/MWBUSINESS $0 $0 $0 5531001004-7510 PRDMTROUGE/COR EQ MNT/TRNS/CONTRCOMM. $1,930 D-DP01 $1,930 $0 5531001014-7510 PRDMTROUGE/COR EQ MNT/ILCD/CONTRCOMM $6,603 D-DPO1 $6,603 $0 5531001014-8751 PRDMTROUGE/COR EQ MNT/ILCD/MWBUSINESS $0 $0 $0 5531001100-7510 PRDMTROUGE/PRE EQ MNT/OTHER/CONTRCOMM $2 D-DP01 $2 $0 5531001100-8751 PRDMTROUGE/PRE EQ MNT/OTHER/MWBUSINESS $0 $0 $0 5531001101-7510 PRDMTROUGE/PRE EQ MNT/LABOR/CONTRCOMM $9,321 D-DP01! $9,321 $0 5531001101-8751 PRDMTROUGE/PRE EQ MNT/LABOR/MWBUSINESS $0 $0 $0 5531001102-7510 PRDMTROUGE/PRE EQ MNT/PFCT/CONTRCOMM. $5,204 D-DPO1 $5,204 $0 5531001103-7510 PRDMTROUGE/PRE EQ MNT/MLSP/CONTRCOMM. $15,476 D-DPO1 $15,476 $0 5531001103-8751 PRDMTROUGE/PRE EQ MNT/MLSP/MWBUSINESS $0 $0 $0 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Distribution | Customer $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 AWM-03 Page 13 of 79 $0 $0 $0 ' ' $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ) od $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | Account Functional a | 2005 Test Year | | i i _ Account Description _ | Adjusted Total | ___ Allocator ' Production | _Transmission \ 5531001104-7510 PRDMTROUGE/PRE EQ MNT/TRNS/CONTRCOMM. $3,445 D-DPO1 $3,445 $0 5531001104-8751 PRDMTROUGE/PRE EQ MNT/TRNS/MWBUSINESS $0 $0 $0 5531001114-7510 PRDMTROUGE/PRE EQ MNT/ILCD/CONTRCOMM $5,369 D-DP0O1 $5,369 $0 5531001114-8751 PRDMTROUGE/PRE EQ MNT/ILCD/MWBUSINESS $0 $0 $0 5531003301-7510 PRDMTROUGE/CHNG-RELOC/LABOR/CONTRCOMM $414 D-DPO1 $414 $0 5531003314-7510 PRDMTROUGE/CHNG-RELOC/ILCD/CONTRCOMM. $211 D-DPO1 $211 $0 5531005701-7530 PRDMTROUGE/DOC CNTRL/LABOR/RELAY $374 D-DPOI $374 $0 5531005701-7668 PRDMTROUGE/DOC CNTRL/LABOR/ENG SUPPRT $235 D-DPO1 $235 $0 5531005714-7530 PRDMTROUGE/DOC CNTRL/ILCD/RELAY $176 D-DPO1 $176 $0 5531005714-7668 PRDMTROUGE/DOC CNTRL/ILCD/ENG SUPPRT $120 D-DPO1 $120 $0 5531009601-5448 PRDMTROUGE/AUXEQP8/LABOR/BLG8 $88,763 D-DPO1 $88,763 $0 5531009603-5448 PRDMTROUGE/AUXEQP8/MLSP/BLG8 $24,577 D-DPO1 $24,577 $0 55310096 14-5448 PRDMTROUGE/AUXEQP8/ILCD/BLG8 $38,936 D-DPO1 $38,936 $0 5531016501-5440 PRDMTROUGE/MECHANICAL/LABOR/BELUGAGP $785 D-DPOI $785 $0 5531016503-5440 PRDMTROUGE/MECHANICAL/MLSP/BELUGAGP $131,817 D-DP01 $131,817 $0 5531016514-5440 PRDMTROUGE/MECHANICAL/ILCD/BELUGAGP, $251 D-DPO1 $251 $0 5531016603-5440 PRDMTROUGE/ELECTRICAL/MLSP/BELUGAGP. $151,581 D-DPO1 $151,581 $0 5531016703-5440 PRDMTROUGE/I&C/MLSP/BELUGAGP $43,219 D-DPO1 $43,219 $0 5531052701-5440 PRDMTROUGE/SHOPSTW/LABOR/BELUGAGP $659 D-DPO1 $659 $0 5531052714-5440 PRDMTROUGE/SHOPST W/ILCD/BELUGAGP $321 D-DPOI $321 $0 5531055201-5440 PRDMTROUGE/TRN-HSE/LABOR/BELUGAGP $100,476 D-DPO1 $100,476 $0 5531055204-5440 PRDMTROUGE/TRN-HSE/TRNS/BELUGAGP $1,147 D-DPO1 $1,147 $0 5531055214-5440 PRDMTROUGE/TRN-HSE/ILCD/BELUGAGP $45,553 D-DP01 $45,553 $0 5531055304-5440 PRDMTROUGE/TRN-OTH/TRNS/BELUGAGP $75 D-DPO01 $75 $0 5531063612-5448 PRDMTROUGE/OHLAMRT/DACL/BLG8 $392,137 D-DPOL $392,137 $0 5532000001-5411 PRDMTSCHGE/GENERAL/LABOR/CLUI $920 D-DPOI $920 $0 5532000001-5420 PRDMTSCHGE/GENERAL/LABOR/BLPP $1,160 D-DP01 $1,160 $0 5532000001 -5422 PRDMTSCHGE/GENERAL/LABOR/BLU2 $314 D-DPO1 $314 $0 5532000001-5423 PRDMTSCHGE/GENERAL/LABOR/BLU3 $90,434 D-DPO1 $90,434 $0 5532000001-5424 PRDMTSCHGE/GENERAL/LABOR/BLU4 $70,478 D-DPO1 $70,478 $0 5532000001-5431 PRDMTSCHGE/GENERAL/LABOR/IGT1 $4,358 D-DPO1 $4,358 $0 5532000001 -5432 PRDMTSCHGE/GENERAIL/LABOR/IGT2 $22,434 D-DPO1 $22,434 $0 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Distribution _ Customer | $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ) $0 ov $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 AWM-03 Page 14 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year : Functional | | i Account _ Account Description _ L Adjusted Total | Allocator |____ Production Transmission | Distribution __Customer 5532000001-5433 PRDMTSCHGE/GENERAL/LABOR[IGT3 $19,924 D-DPO1 $19,924 $0 $0 5532000001-5440 PRDMTSCHGE/GENERAL/LABOR/BELUGAGP $23,260 D-DP0O1 $23,260 $0 $0 5532000001-5441 PRDMTSCHGE/GENERAL/LABOR/BLG1 $9,424 D-DPO1 $9,424 $0 $0 5532000001-5442 PRDMTSCHGE/GENERAL/LABOR/BLG2 $7,677 D-DPO1 $7,677 $0 $0 5532000001-5443 PRDMTSCHGE/GENERAL/LABOR/BLG3 $103,544 D-DP01 $103,544 $0 $0 5532000001-5445 PRDMTSCHGE/GENERAL/LABOR/BLGS $287,750 D-DPOL $287,750 $0 $0 5532000001-5446 PRDMTSCHGE/GENERAL/LABOR/BLG6 $34,972 D-DPOL $34,972 $0 $0 5532000001-5447 PRDMTSCHGE/GENERAL/LABOR/BLG7 $30,535 D-DPO1 $30,535 $0 $0 5532000001-5448 PRDMTSCHGE/GENERAL/LABOR/BLG8 $133,738 D-DP01 $133,738 $0 $0 5532000001-5451 PRDMTSCHGE/GENERAL/LABOR/BLR1 $2,624 D-DPO1 $2,624 $0 $0 5532000001-7200 PRDMTSCHGE/GENERAL/LABOR/ENVIRO ENG $567 D-DPO1 $567 $0 $0 5532000002-5423 PRDMTSCHGE/GENERAL/PFCT/BLU3 $130,777 D-DPO1 $130,777 $0 $0 5532000002-5431 PRDMTSCHGE/GENERAL/PFCT/IGTI $5,129 D-DP01 $5,129 $0 $0 5532000002-5440 PRDMTSCHGE/GENERAL/PFCT/BELUGAGP $92,770 D-DPO! $92,770 $0 $0 5532000002-5441 PRDMTSCHGE/GENERAL/PFCT/BLG1 $0 D-DPOI $0 $0 $0 5532000002-5442 PRDMTSCHGE/GENERAL/PFCT/BLG2 $11,750 D-DPO1 $11,750 $0 $0 5532000002-5443 PRDMTSCHGE/GENERAL/PFCT/BLG3 $46,703 D-DP01 $46,703 $0 $0 5532000002-5445 PRDMTSCHGE/GENERAL/PFCT/BLGS5S $34,229 D-DPO1 $34,229 $0 $0 5532000002-5446 PRDMTSCHGE/GENERAL/PFCT/BLG6 $38,896 D-DPOL $38,896 $0 $0 5532000002-5447 PRDMTSCHGE/GENERAL/PFCT/BLG7 $74,531 D-DPO1 $74,531 $0 $0 5532000002-5448 PRDMTSCHGE/GENERAL/PFCT/BLG8 $38,119 D-DPO1 $38,119 $0 $0 5532000002-5451 PRDMTSCHGE/GENERAL/PFCT/BLRI $88,068 D-DPO1 $88,068 $0 $0 5532000003-5130 PRDMTSCHGE/GENERAL/MLSP/IGT-ADMIN $4,932 D-DPO! $4,932 $0 $0 5532000003-5423 PRDMTSCHGE/GENERAL/MLSP/BLU3 $68,558 D-DPOl $68,558 $0 $0 5532000003-5424 PRDMTSCHGE/GENERAL/MLSP/BLU4 $47,005 D-DP01 $47,005 $0 $0 5532000003-5430 PRDMTSCHGE/GENERAL/MLSP/IGT $728 D-DP01 $728 $0 $0 5532000003-5431 PRDMTSCHGE/GENERAL/MLSP/IGT 1 $4,909 D-DPO1 $4,909 $0 $0 5532000003-5432 PRDMTSCHGE/GENERAL/MLSP/IGT2 $18,597 D-DPO! $18,597 $0 $0 5532000003-5433 PRDMTSCHGE/GENERAL/MLSP/IGT3 $3,095 D-DP01 $3,095 $0 $0 5532000003-5440 PRDMTSCHGE/GENERAL/MLSP/BELUGAGP $70,647 D-DPO1 $70,647 $0 $0 5532000003-5441 PRDMTSCHGE/GENERAL/MLSP/BLG1I $79 D-DPO1 $79 $0 $0 5532000003-5442 PRDMTSCHGE/GENERAL/MLSP/BLG2 $118 D-DP01 $118 $0 $0 AWM-03 200.0 COS Functionalization. xls Functionalization 6/19/2008 4:26 PM Page 15 of 79 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 30 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Account Account Description 5532000003-5443 5532000003-5445 5532000003-5446 5532000003-5447 5532000003-5448 5532000004-5423 5532000004-5424 5532000004-5431 5532000004-5432 5532000004-5433 5532000004-5440 5532000004-5441 5532000004-5443 5532000004-5445 5532000004-5446 5532000004-5447 5532000004-5448 5532000004-5451 5532000014-5411 5532000014-5420 5532000014-5422 5532000014-5423 5532000014-5424 5532000014-5431 5532000014-5432 5532000014-5433 5532000014-5440 5532000014-5441 5532000014-5442 5532000014-5443 5532000014-5445 5532000014-5446 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM PRDMTSCHGE/GENERAL/MLSP/BLG3 PRDMTSCHGE/GENERAL/MLSP/BLGS PRDMTSCHGE/GENERAL/MLSP/BLG6 PRDMTSCHGE/GENERAL/MLSP/BLG7 PRDMTSCHGE/GENERAL/MLSP/BLG8 PRDMTSCHGE/GENERAL/TRNS/BLU3 PRDMTSCHGE/GENERAL/TRNS/BLU4 PRDMTSCHGE/GENERAL/TRNS/IGT1 PRDMTSCHGE/GENERAL/TRNS/IGT2 PRDMTSCHGE/GENERAL/TRNS/IGT3 PRDMTSCHGE/GENERAL/TRNS/BELUGAGP PRDMTSCHGE/GENERAL/TRNS/BLG1 PRDMTSCHGE/GENERAL/TRNS/BLG3 PRDMTSCHGE/GENERAL/TRNS/BLGS PRDMTSCHGE/GENERAL/TRNS/BLG6 PRDMTSCHGE/GENERAL/TRNS/BLG7 PRDMTSCHGE/GENERAL/TRNS/BLG8 PRDMTSCHGE/GENERAL/TRNS/BLR1 PRDMTSCHGE/GENERAL/ILCD/CLU1 PRDMTSCHGE/GENERAL/ILCD/BLPP PRDMTSCHGE/GENERAL/ILCD/BLU2 PRDMTSCHGE/GENERAL/ILCD/BLU3 PRDMTSCHGE/GENERAL/ILCD/BLU4 PRDMTSCHGE/GENERAL/ILCD/GT1 PRDMTSCHGE/GENERAL/ILCD/IGT2 PRDMTSCHGE/GENERAL/ILCD/IGT3 PRDMTSCHGE/GENERAL/ILCD/BELUGAGP PRDMTSCHGE/GENERAL/ILCD/BLG1 PRDMTSCHGE/GENERAL/ILCD/BLG2 PRDMTSCHGE/GENERAL/LCD/BLG3 PRDMTSCHGE/GENERAL/ILCD/BLGS PRDMTSCHGE/GENERAL/ILCD/BLG6 | 2005 Test Year Functional ' | Adjusted Total _ Allocator | Production _ $178,351 D-DPO1 $178,351 $311,300 D-DPO1 $311,300 $104,479 D-DPO1 $104,479 $75,430 D-DPOL $75,430 $63,210 D-DPO1 $63,210 $283 D-DPO1 $283 $2,044 D-DPO1 $2,044 $380 D-DPOI $380 $3,575 D-DPO1 $3,575 $6,505 D-DPO1 $6,505 $4,092 D-DPO1 $4,092 $292 D-DP01 $292 $150 D-DPO1L $150 $17,621 D-DPO1 $17,621 $1,643 D-DPO1 $1,643 $1,645 D-DPO1 $1,645 $700 D-DPO1 $700 $2,383 D-DPO1 $2,383 $595 D-DPO1 $595 $638 D-DPO1 $638 $137 D-DPO1 $137 $38,296 D-DPOI $38,296 $30,917 D-DPO1 $30,917 $2,325 D-DPOL $2,325 $9,525 D-DPO1 $9,525 $8,294 D-DPO1 $8,294 $11,871 D-DPO1 $11,871 $4,731 D-DPO1 $4,731 $3,708 D-DPOI $3,708 $49,303 D-DPO1 $49,303 $140,034 D-DPO1 $140,034 $15,437 D-DPO1 $15,437 T | | | —_—_— | Transmission Distribution Customer _ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 AWM-03 Page 16 of 79 -t $0 $0 $0 ’ ) $0 $o $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ) ou $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Compliance with 3AAC48.540(c)(1) Test Year: Twelve Months Ended December 31, 2005 | 2005 Test Year | Functional Account I ___ Account Description 7 Adjusted Total | Allocator Production |_ Transmission Distribution Customer | 5532000014-5447 PRDMTSCHGE/GENERAL/ILCD/BLG7 $9,107 D-DP01 $9,107 $0 $0 $0 5532000014-5448 PRDMTSCHGE/GENERAL/ILCD/BLG8& $62,024 D-DPOI $62,024 $0 $0 $0 5532000014-5451 PRDMTSCHGE/GENERAL/ILCD/BLR1 $1,555 D-DPO1 $1,555 $0 $0 $0 5532000014-7200 PRDMTSCHGE/GENERAL/ILCD/ENVIRO ENG $335 D-DP0OI $335 $0 $0 ' 5532000024-5445 PRDMTSCHGE/GENERAL/FRET/BLGS $150 D-DP01 $150 $0 $0 ’ 5533000000-5443 PRDMTGENUN/GENERAL/OTHER/BLG3 $65 D-DP01 $65 $0 $0 $0 5533000001-5420 PRDMTGENUN/GENERAL/LABOR/BLPP $6,471 D-DPOl $6,471 $0 $0 $0 5533000001 -5422 PRDMTGENUN/GENERAL/LABOR/BLU2 $136 D-DPO1 $136 $0 $0 $0 5533000001-5423 PRDMTGENUN/GENERAL/LABOR/BLU3 $8,246 D-DPO1 $8,246 so $0 $0 5533000001-5424 PRDMTGENUN/GENERAL/LABOR/BLU4 $4,071 D-DP01 $4,071 $0 $0 $0 5533000001-5430 PRDMTGENUN/GENERAL/LABOR/IGT $21,381 D-DPO1 $21,381 $0 $0 $0 5533000001-5431 PRDMTGENUN/GENERAL/LABORAGT1 $2,924 D-DPO1 $2,924 $0 $0 $0 5533000001-5432 PRDMTGENUN/GENERAL/LABOR/IGT2 $3,919 D-DPO! $3,919 $0 $0 $0 5533000001-5433 PRDMTGENUN/GENERAL/LABOR/IGT3 $2,285 D-DP0O1 $2,285 $0 $0 $0 5533000001-5440 PRDMTGENUN/GENERAL/LABOR/BELUGAGP $17,397 D-DP0O! $17,397 $0 $0 $0 5533000001-5441 PRDMTGENUN/GENERAL/LABOR/BLG1 $846 D-DP0O1 $846 $0 $0 $0 5533000001-5442 PRDMTGENUN/GENERAL/LABOR/BLG2 $285 D-DP0O1 $285 $o $0 $0 5533000001-5443 PRDMTGENUN/GENERAL/LABOR/BLG3 $14,288 D-DP01 $14,288 $0 $0 $0 5533000001-5445 PRDMTGENUN/GENERAL/LABOR/BLGS $18,152 D-DP01 $18,152 $0 $0 $0 5533000001-5446 PRDMTGENUN/GENERAL/LABOR/BLG6 $209 D-DPO1 $209 $0 $0 ) 5533000001-5447 PRDMTGENUN/GENERAL/LABOR/BLG7 $4,547 D-DP01 $4,547 $o $o ov 5533000001 -5448 PRDMTGENUN/GENERAL/LABOR/BLG8 $28,283 D-DPO1 $28,283 $0 $0 $0 5533000001-5451 PRDMTGENUN/GENERAL/LABOR/BLRI1 ($140) D-DPO1 ($140) $0 $0 $0 5533000001-5452 PRDMTGENUN/GENERAL/LABOR/BLR2 $1,835 D-DP01 $1,835 $0 $0 $0 5533000001-5459 PRDMTGENUN/GENERAL/LABOR/BEL CAMP $1,278 D-DPO1 $1,278 $0 $0 $0 5533000002-5001 PRDMTGENUN/GENERAL/PFCT/G&TDIVGM. $9,182 D-DPOL $9,182 $0 $0 $0 5533000002-5440 PRDMTGENUN/GENERAL/PFCT/BELUGAGP $16,001 D-DPO1 $16,001 $0 $0 $0 5533000003-5001 PRDMTGENUN/GENERAL/MLSP/G&TDIVGM. $1111 D-DP0! S111 $0 $0 $0 5533000003-5420 PRDMTGENUN/GENERAL/MLSP/BLPP $1,598 D-DP01 $1,598 $0 $0 $0 5533000003-5422 PRDMTGENUN/GENERAL/MLSP/BLU2 $222 D-DP01 $222 $o $0 $0 5533000003-5423 PRDMTGENUN/GENERAL/MLSP/BLU3 $698 D-DP0O1 $698 $0 $0 $0 5533000003-5424 PRDMTGENUN/GENERAL/MLSP/BLU4 $243 D-DP01 $243 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 17 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year Functional | | | | 1 Account | Account Description _ Adjusted Total | Allocator | ___ Production | Transmission | Distribution _ | Customer _ 4 5533000003-5431 PRDMTGENUN/GENERAL/MLSP/IGT1 $990 D-DPOI $990 50 $0 $0 5533000003-5432 PRDMTGENUN/GENERAL/MLSP/IGT2 $1,293 D-DPO1 $1,293 $0 $0 $0 5533000003-5433 PRDMTGENUN/GENERAL/MLSP/GT3 $1 D-DPO1 $1 $0 $0 $0 5533000003-5440 PRDMTGENUN/GENERAL/MLSP/BELUGAGP $7,388 D-DPOI $7,388 $0 $0 0 5533000003-5443 PRDMTGENUN/GENERAL/MLSP/BLG3 $654 D-DPO1 $654 $0 $0 ) 5533000003-5445 PRDMTGENUN/GENERAL/MLSP/BLGS ($139) D-DP01 ($139) $0 $0 $0 5533000003-5447 PRDMTGENUN/GENERAL/MLSP/BLG7 $10,690 D-DP01 $10,690 $0 $0 $0 5533000003-5448 PRDMTGENUN/GENERAL/MLSP/BLG8 $3,660 D-DpP0! $3,660 $0 $0 $0 5533000004-5430 PRDMTGENUN/GENERAL/TRNS/IGT $3,066 D-DP01 $3,066 $0 $0 $0 5533000004-5431 PRDMTGENUN/GENERAL/TRNS/IGT 1 $690 D-DPO1 $690 $0 $0 $0 5533000004-5432 PRDMTGENUN/GENERAL/TRNS/IGT2 $778 D-DP01 $778 $0 $0 $0 5533000004-5433 PRDMTGENUN/GENERAL/TRNS/GT3 $459 D-DPO1 $459 $0 $0 $0 5533000004-5440 PRDMTGENUN/GENERAL/TRNS/BELUGAGP $2,268 D-DPO1 $2,268 $0 $0 _ %0 5533000014-5420 PRDMTGENUN/GENERAL/ILCD/BLPP $3,250 D-DPO1l $3,250 $0 $0 $0 553300001 4-5422 PRDMTGENUN/GENERAL/ILCD/BLU2 $78 D-DPOL $78 $0 $0 $0 553300001 4-5423 PRDMTGENUN/GENERAL/ILCD/BLU3 $3,697 D-DPOI $3,697 $0 $0 $0 553300001 4-5424 PRDMTGENUN/GENERAL/ILCD/BLU4 $1,902 D-DPO1 $1,902 $0 $0 $0 5533000014-5430 PRDMTGENUN/GENERAL/ILCD/IGT $10,136 D-DPO1 $10,136 $0 $0 $0 553300001 4-5431 PRDMTGENUN/GENERAL/ILCD/IGT1 $785 D-DPO1 $785 $0 $0 $0 5533000014-5432 PRDMTGENUN/GENERAL/ILCD/IGT2 $1,258 D-DPO1 $1,258 $0 $0 ) 5533000014-5433 PRDMTGENUN/GENERAL/ILCD/IGT3 $965 D-DPO01 $965 $0 $0 au 5533000014-5440 PRDMTGENUN/GENERAL/ILCD/BELUGAGP $8,752 D-DPO1 $8,752 $0 $0 $0 5533000014-5441 PRDMTGENUN/GENERAL/ILCD/BLG1 $372 D-DPO1 $372 $0 $0 $0 5533000014-5442 PRDMTGENUN/GENERAL/ILCD/BLG2 $142 D-DPO1 $142 $0 $0 $0 5533000014-5443 PRDMTGENUN/GENERAL/ILCD/BLG3 $5,509 D-DPO1 $5,509 $0 $0 $0 5533000014-5445 PRDMTGENUN/GENERAL/ILCD/BLGS $9,213 D-DP01 $9,213 $0 $0 $0 5533000014-5446 PRDMTGENUN/GENERAL/ILCD/BLG6 $87 D-DPO01 $87 $0 $0 $0 5$533000014-5447 PRDMTGENUN/GENERAL/ILCD/BLG7 $2,067 D-DP01 $2,067 $0 $0 $0 5533000014-5448 PRDMTGENUN/GENERAL/ILCD/BLG8 $12,829 D-DP01 $12,829 $0 $0 $0 5533000014-5451 PRDMTGENUN/GENERAL/LCD/BLRI ($143) D-DP01 ($143) $0 $0 $0 5533000014-5452 PRDMTGENUN/GENERAL/ILCD/BLR2 $851 D-DPO1 $851 $0 $0 $0 5533000014-5459 PRDMTGENUN/GENERAL/ILCD/BEL CAMP $544 D-DPO1 $544 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 18 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year Functional | | Account | Account Description — | Adjusted Total | _Allocator | Production Transmission | Distribution Customer 5533001001-5440 PRDMTGENUN/COR EQ MNT/LABOR/BELUGAGP $14,778 D-DPOI $14,778 50 50 5533001001-5441 PRDMTGENUN/COR EQ MNT/LABOR/BLG1 $6,247 D-DPOI $6,247 $0 $0 5533001001-5442 PRDMTGENUN/COR EQ MNT/LABOR/BLG2 $757 D-DP01 $757 $0 $0 5533001001-5443 PRDMTGENUN/COR EQ MNT/LABOR/BLG3 $992 D-DPO1 $992 $0 $0 5533001001-5445 PRDMTGENUN/COR EQ MNT/LABOR/BLGS $2,955 D-DPOI $2,955 $0 $0 5533001001-5446 PRDMTGENUN/COR EQ MNT/LABOR/BLG6 $185 D-DPOI $185 $0 $0 5533001001-5447 PRDMTGENUN/COR EQ MNT/LABOR/BLG7 $1,784 D-DPO1 $1,784 $0 $0 5533001001-5448 PRDMTGENUN/COR EQ MNT/LABOR/BLG8 $1,573 D-DPOI $1,573 $0 $0 5533001003-5440 PRDMTGENUN/COR EQ MNT/MLSP/BELUGAGP $646 D-DPO1 $646 $0 $0 5533001003-5441 PRDMTGENUN/COR EQ MNT/MLSP/BLG1 $6,414 D-DPO1 $6,414 $0 $0 5533001003-5442 PRDMTGENUN/COR EQ MNT/MLSP/BLG2 $3,159 D-DPO1 $3,159 $0 $0 5533001003-5445 PRDMTGENUN/COR EQ MNT/MLSP/BLGS $4 D-DPO1 $4 $0 $0 5533001003-5447 PRDMTGENUN/COR EQ MNT/MLSP/BLG7 $202 D-DPO1 $202 $0 $0 5533001014-5440 PRDMTGENUN/COR EQ MNT/ILCD/BELUGAGP $6,173 D-DPO1 $6,173 $0 $0 5533001014-5441 PRDMTGENUN/COR EQ MNT/ILCD/BLG1 $2,874 D-DPO1 $2,874 $0 $0 5533001014-5442 PRDMTGENUN/COR EQ MNT/ILCD/BLG2 $344 D-DPO1 $344 $0 $0 5533001014-5443 PRDMTGENUN/COR EQ MNT/ILCD/BLG3 $427 D-DPO1 $427 $0 $0 5533001014-5445 PRDMTGENUN/COR EQ MNT/ILCD/BLGS $1,337 D-DPO1 $1,337 $0 $0 5533001014-5446 PRDMTGENUN/COR EQ MNT/ILCD/BLG6 $95 D-DPO01 $95 $0 $0 5533001014-5447 PRDMTGENUN/COR EQ MNT/ILCD/BLG7 $739 D-DPO1 $739 $0 $0 5533001014-5448 PRDMTGENUN/COR EQ MNT/ILCD/BLG8& $803 D-DPO1 $803 $0 $0 5533069602-5448 PRDMTGENUN/ENVIRONMNT/PFCT/BLG8 $2,972 D-DP01 $2,972 $0 $0 5539900005-2101 PRDEXPCLR/GENERAL/CALC/CORPORATE $1,825,927 D-DPOl $1,825,927 $0 $0 5539927112-2101 PRDEXPCLR/SFTAMRT/DACL/CORPORATE $141,080 D-DPOI $141,080 $0 $0 5540000002-5440 PRDMTMSOTH/GENERAL/PFCT/BELUGAGP $54,656 D-DPO! $54,656 $0 $0 5540000002-7200 PRDMTMSOTH/GENERAL/PFCT/ENVIRO ENG $1,339 D-DP01 $1,339 $0 $0 5540000003-5420 PRDMTMSOTH/GENERAL/MLSP/BLPP $1,432 D-DP01 $1,432 $0 $0 $540000003-5440 PRDMTMSOTH/GENERAL/MLSP/BELUGAGP $1,717 D-DPO1 $1,717 $0 $0 5540000004-5440 PRDMTMSOTH/GENERAL/TRNS/BELUGAGP $316 D-DPOI $316 $0 $0 5540000022-5420 PRDMTMSOTH/GENERAL/TOOLS/BLPP $10,798 D-DP01 $10,798 $0 $0 5540000022-5440 PRDMTMSOTH/GENERAL/TOOLS/BELUGAGP $54,071 D-DPO01 $54,071 $0 $0 5540057803-5420 PRDMTMSOTH/SFTYEQUIP/MLSP/BLPP $1,587 D-DPO1 $1,587 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 19 of 79 ] — ~ De — A Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) "2005 Test Year | Functional | | \ Account : ___ Account Description — | Adjusted Total | —_Alllocator |____ Production | Transmission | _Distribution | Customer 5540057803-5430 PRDMTMSOTH/SFTYEQUIP/MLSP/IGT $241 D-DPOl $241 $0 $0 5540057803-5440 PRDMTMSOTH/SFT YEQUIP/MLSP/BELUGAGP $29,117 D-DP01 $29,117 $0 $0 5540069602-5420 PRDMTMSOTH/ENVIRONMNT/PFCT/BLPP $63,005 D-DPO1 $63,005 $0 $0 5540069602-5430 PRDMTMSOTH/ENVIRONMNT/PFCT/IGT $6,508 D-DPO1 $6,508 $0 $0 5540069602-5440 PRDMTMSOTH/ENVIRONMNT/PFCT/BELUGAGP $57,011 D-DPO1 $57,011 $0 $0 5540069603-5420 PRDMTMSOTH/ENVIRONMNT/MLSP/BLPP $5,126 D-DP01 $5,126 $0 $0 5540069603-5430 PRDMTMSOTH/ENVIRONMNT/MLSP/IGT $49,157 D-DP01 $49,157 $0 $0 5540069603-5440 PRDMTMSOTH/ENVIRONMNT/MLSP/BELUGAGP $8,087 D-DPO1 $8,087 $0 $0 5540069604-5440 __ PRDMTMSOTH/ENVIRONMNT/TRNS/BELUGAGP __ ee $640‘ D-DPOI 8640 $0. _ $0 Total Power Production Expense $15,391,415 $15,391,415 $0 $0 Purchased Power Expense 5550006200-7410 PURPOW/GVEA/OTHER/S YSTEMCONT $0 D-DPOL $0 $0 $0 5550006300-7410 PURPOW/HEA/OTHER/S YSTEMCONT $0 D-DPO1 $0 $0 $0 5550006400-7410 PURPOW/ML&P/OTHER/S YSTEMCONT $0 D-DPO1 $0 $0 $0 5550007000-7410 PURPOW/BRADLKE/OTHER/S YSTEMCONT $0 D-DPOL $0 $0 $0 5550007100-7410 PURPOW/BRLKMEA/OTHER/SYSTEMCONT $0 D-DPO1 $0 $0 $0 5550007200-7410 PURPOW/BRLKSEW/OTHER/SYSTEMCONT $0 D-DPO1 $0 $0 $0 5550048400-7410 PURPOW/NKSKIO&M/OTHER/S YSTEMCONT $0 D-DPO1 $0 $0 $0 5550048700-7410 PURPOW/NISK# I MARA/OTHER/S YSTEMCONT $0 D-DP0O1 $0 $0 $0 5550061900-5500 PURPOW/EKLUTNA/OTHERVEKLT $147,171 D-DPO1 $147,171 $0 $0 5560000000-7410 SYSCTRLDIS/GENERAL/OTHER/S YSTEMCONT $1,618 D-DPO1 $1,618 $0 $0 5560000001-7410 SYSCTRLDIS/GENERAL/LABOR/S YSTEMCONT $573,662 D-DPO1 $573,662 $0 $0 5560000001-7540 SYSCTRLDIS/GENERAL/LABOR/SCADA $19,216 D-DPO1 $19,216 $0 $0 5560000002-7540 SYSCTRLDIS/GENERAL/PFCT/SCADA $63,968 D-DP01 $63,968 $0 $0 5560000003-7410 SYSCTRLDIS/GENERAL/MLSP/SYSTEMCONT $4,075 D-DPOl $4,075 $0 $0 5560000003-7540 SYSCTRLDIS/GENERAL/MLSP/SCADA $7,236 D-DPOI $7,236 $0 $0 5560000004-7410 SYSCTRLDIS/GENERAL/TRNS/S YSTEMCONT $439 D-DP01 $439 $0 $0 5560000014-7410 SYSCTRLDIS/GENERAL/ILCD/S YSTEMCONT $238,300 D-DPO1 $238,300 $0 $0 5560000014-7540 SYSCTRLDIS/GENERAL/ILCD/SCADA $11,046 D-DPO1 $11,046 $0 $0 5560000021-7410 SYSCTRLDIS/GENERAL/TRED/S YSTEMCONT $3,142 D-DPO1 $3,142 $0 $0 5560000022-7540 SYSCTRLDIS/GENERAL/TOOLS/SCADA $569 D-DP01 $569 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 20 of 79 _ $0 —_| _| $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ov $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) T - 7 - | 2005 Test Year | Functional | | \ Account | Account Description |__ Adjusted Total _Allocator i Production Transmission | Distribution i ___Customer _ i "5560000024-74 10 SYSCTRLDIS/GENERAL/FRET/SYSTEMCONT $i D-DPO1 $11 $0 $0 $0 5560006501-7410 SYSCTRLDIS/AEA/LABOR/S YSTEMCONT $32,193 D-DPO1 $32,193 $0 $0 $0 5560006514-7410 SYSCTRLDIS/AEAALCD/S YSTEMCONT $13,530 D-DP01 $13,530 $0 $0 $0 5560054006-7410 SYSCTRLDIS/TELE/UTILITIES/S YSTEMCONT $13,023 D-DPOI $13,023 $0 $0 5561000001-7410 SYSCTRLINT/GENERAL/LABOR/S YSTEMCONT $376 D-DPO1 $376 $0 $0 5561000014-7410 SYSCTRLINT/GENERAL/JILCD/S YSTEMCONT $151 D-DPO1 $151 $0 $0 $0 5561006500-7410 SYSCTRLINT/AEA/OTHER/S YSTEMCONT $0 D-DPO1 $0 $0 $0 $0 5569900005-2101 PRDDISPCLR/GENERAL/CALC/CORPORATE $50,776 D-DPO1 $50,776 $0 $0 $0 Total Purchased Power Expense $1,180,502 $1,180,502 $0 $0 $0 “ransmission Expense 5600000000-7612 TRNOPRSUPV/GENERAL/OTHER/OPERATIONS $533 D-DT01 $o $533 $o $0 5600000001-7500 TRNOPRSUPV/GENERAL/LABOR/TRANSTECHS, $20,148 D-DTO01 $0 $20,148 $0 $0 5600000001-7520 TRNOPRSUPV/GENERAL/LABOR/SUBSTATION $3,065 D-DT01 $0 $3,065 $0 $0 5600000001-7530 TRNOPRSUPV/GENERAL/LABOR/RELAY $64,457 D-DTO1 $0 $64,457 $0 $0 5600000001 -7550 TRNOPRSUPV/GENERAL/LABOR/TECHSVCMNT $1,414 D-DT01 $0 $1,414 $0 $0 5600000001-7600 TRNOPRSUPV/GENERAL/LABOR/ENGINEERIN $18,833 D-DTO1 $0 $18,833 $0 $0 5600000001 -7612 TRNOPRSUPV/GENERAL/LABOR/OPERATIONS $29,595 D-DT01 $0 $29,595 $0 $0 5600000001-7626 TRNOPRSUPV/GENERAL/LABOR/OP&ROW MNT $8,835 D-DT01 $0 $8,835 $0 <n 560000000 1-7628 TRNOPRSUPV/GENERAL/LABOR/MNT&CONSTR $4,767 D-DT01 $0 $4,767 $0 5600000001-7660 TRNOPRSUPV/GENERAL/LABOR/DIST SVCS $0 D-DT01 $0 $0 $0 $0 5600000001 -7662 TRNOPRSUPV/GENERAL/LABOR/LAND SVCS $4,861 D-DTO1 $0 $4,861 $0 $0 5600000001-7666 TRNOPRSUPV/GENERAL/LABOR/DIST SUPP $170 D-DT01 $0 $170 $0 $0 5600000002-7662 TRNOPRSUPV/GENERAL/PFCT/LAND SVCS $13,365 D-DTO1 $0 $13,365 $0 $0 5600000003-7530 TRNOPRSUPV/GENERAL/MLSP/RELAY ($10,390) D-DTO1 $0 ($10,390) $0 $0 5600000004-7612 TRNOPRSUPV/GENERAL/TRNS/OPERATIONS $5,242 D-DTO1 $0 $5,242 $0 $0 5600000014-7500 TRNOPRSUPV/GENERAL/ILCD/TRANSTECHS $9,431 D-DTO1 $0 $9,431 $0 $0 5600000014-7520 TRNOPRSUPV/GENERAL/ILCD/SUBSTATION $1,720 D-DTO1 $0 $1,720 $0 $0 56000000 14-7530 TRNOPRSUPV/GENERAL/ILCD/RELAY $34,420 D-DTO1 $0 $34,420 $0 $0 5600000014-7550 TRNOPRSUPV/GENERAL/ILCD/TECHSVCMNT $793 D-DTO1 $0 $793 $0 $0 5600000014-7600 TRNOPRSUPV/GENERAL/ILCD/ENGINEERIN $11,413 D-DTO1L $0 $11,413 $0 $0 5600000014-7612 TRNOPRSUPV/GENERAL/ILCD/OPERATIONS $14,643 D-DTO1 $0 $14,643 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 21 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year | Functional | | Account _ Account Description | __ Adjusted Total | Allocator __ Production Transmission | Distribution | Customer | 5600000014-7626 TRNOPRSUPV/GENERAL/ILCD/OP&ROW MNT $5,342 D-DTOI $0 $5,342 $0 $0 5600000014-7628 TRNOPRSUPV/GENERAL/ILCD/MNT&CONSTR $2,610 D-DTO1 $0 $2,610 $0 $0 5600000014-7660 TRNOPRSUPV/GENERAL/ILCD/DIST SVCS $6 D-DTO1 $0 $6 $0 $0 5600000014-7662 TRNOPRSUPV/GENFRAL/ILCD/LAND SVCS $2,795 D-DTO1 $0 $2,795 $0 5600000014-7665 TRNOPRSUPV/GENERAL/ILCD/DISTS VCCON $34,269 D-DTO1 $0 $34,269 $0 5600000014-7666 TRNOPRSUPV/GENERAL/ILCD/DIST SUPP $112 D-DTO1 $0 $112 $0 $0 5600000021-7690 TRNOPRSUPV/GENERAL/TRED/TRANSPROJ $2,274 D-DTO1 $0 $2,274 $0 $0 5610000000-5500 TRNLDDISP/GENERAL/OTHER/EKLT $14,754 D-DTO1 $0 $14,754 $0 $0 5610000001-7410 TRNLDDISP/GENERAL/LABOR/S YSTEMCONT $384,626 D-DTO1 $0 $384,626 $0 $0 5610000003-7540 TRNLDDISP/GENERAL/MLSP/SCADA. $27 D-DTO1 $0 $27 $0 $0 5610000014-7410 TRNLDDISP/GENERAL/ILCD/S YSTEMCONT . $160,465 D-DTOI $0 $160,465 $0 $0 5620000001-7510 TRNSTAEXP/GENERAL/LABOR/CONTRCOMM $114 D-DTO! $0 $114 $0 $0 5620000002-7510 TRNSTAEXP/GENERAL/PFCT/CONTRCOMM $416 D-DTOI $0 $416 $0 $0 5620000002-8751 TRNSTAEXP/GENERAL/PFCT/MWBUSINESS $0 $0 $0 $0 $0 5620000014-7510 TRNSTAEXP/GENERAL/ILCD/CONTRCOMM $58 D-DTOL $0 $58 $0 $0 5620000100-7520 TRNSTAEXP/STN SWTCH/OTHER/SUBSTATION $155 D-DTOI $0 $155 $0 $0 5620000100-7626 TRNSTAEXP/STN SWTCH/OTHER/OP&ROW MNT $93 D-DTO1 $0 $93 $0 $0 5620000101-7520 TRNSTAEXP/STN SWTCH/LABOR/SUBSTATION $23,308 D-DTOI $0 $23,308 $0 $0 5620000101-7626 TRNSTAEXP/STN SWTCH/LABOR/OP&ROW MNT $3,851 D-DTOI $0 $3,851 $0 $0 5620000101-7628 TRNSTAEXP/STN SWTCH/LABOR/MNT&CONSTR $341 D-DTOI $0 $341 $0 5620000104-7520 TRNSTAEXP/STN SWTCH/TRNS/SUBSTATION $9,388 D-DTO1 $0 $9,388 $0 au 5620000104-7530 TRNSTAEXP/STN SWTCH/TRNS/RELAY $143 D-DTO1 $0 $143 $0 $0 5620000106-7520 TRNSTAEXP/STN SWTCH/UTILITIES/SUBSTATION $895 D-DTO1 $0 $895 $0 $0 56200001 14-7520 TRNSTAEXP/STN SWTCH/ILCD/SUBSTATION $9,510 D-DTO1 $0 $9,510 $0 $0 56200001 14-7626 TRNSTAEXP/STN SWTCH/ILCD/OP&ROW MNT $1,346 D-DTO1 $0 $1,346 $0 $0 56200001 14-7628 TRNSTAEXP/STN SWTCH/LCD/MNT&CONSTR $85 D-DTO1 $0 $85 $0 $0 5620000200-7520 TRNSTAEXP/STN RDS-IN/OTHER/SUBSTATION $644 D-DTO1 $0 $644 $0 $0 5620000201-7510 TRNSTAEXP/STN RDS-IN/LABOR/CONTRCOMM $12,957 D-DT01 $0 $12,957 $0 $0 $620000201-7520 TRNSTAEXP/STN RDS-IN/LABOR/SUBSTATION $15,982 D-DTO01 $0 $15,982 $0 $0 5$620000201-8751 TRNSTAEXP/STN RDS-IN/LABOR/MWBUSINESS $0 $0 $0 $0 $0 5620000203-7520 TRNSTAEXP/STN RDS-IN/MLSP/SUBSTATION $5,407 D-DTO1 $0 $5,407 $0 $0 $620000204-7510 TRNSTAEXP/STN RDS-IN/TRNS/CONTRCOMM $210 D-DTO1 $0 $210 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 22 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) : T 2005 Test Year | - Functional Tt | 7 | : | Account - Account Description _ | Adjusted Total _ | Allocator | Production _ Transmission _ | ___ Distribution | _ Customer | 5620000204-7520 TRNSTAEXP/STN RDS-IN/TRNS/SUBSTATION $17,251 D-DTOl $0 $17,251 $0 $0 5620000214-7510 TRNSTAEXP/STN RDS-INALCD/CONTRCOMM $5,729 D-DTO1 $0 $5,729 $0 $0 5620000214-7520 TRNSTAEXP/STN RDS-IN/ILCD/SUBSTATION $7,361 D-DTO1 $0 $7,361 $0 $0 5620000214-8751 TRNSTAEXP/STN RDS-IN/LCD/MWBUSINESS $0 $0 $0 $0 i 5630002001-7626 TRNOHLINE/TRNSLNS/LABOR/OP&ROW MNT $6,146 D-DT01 $0 $6,146 $0 ' 5630002001-7628 TRNOHLINE/TRNSLNS/LABOR/MNT&CONSTR $2,260 D-DTOI $0 $2,260 $0 $0 5630002004-7628 TRNOHLINE/TRNSLNS/TRNS/MNT&CONSTR $2,594 D-DTO1 $0 $2,594 $0 $0 5630002014-7626 TRNOHLINE/TRNSLNS/ILCD/OP&ROW MNT $2,229 D-DTO1 . $0 $2,229 $0 $0 5630002014-7628 TRNOHLINE/TRNSLNS/ILCD/MNT&CONSTR $892 D-DTO1 $0 $892 $0 $0 5630002100-7626 TRNOHLINE/INSPLNP/OTHER/OP&ROW MNT $227 D-DTO1 $0 $227 $0 $0 5630002101-7626 TRNOHLINE/INSPLNP/LABOR/OP&ROW MNT $4,119 D-DTO1 $0 $4,119 $0 $0 5630002101-7628 TRNOHLINE/INSPLNP/LABOR/MNT&CONSTR $672 D-DTO1 $0 $672 $0 $0 5630002 104-7612 TRNOHLINE/INSPLNP/TRNS/OPERATIONS $189,838 D-DTO1 $0 $189,838 $0 $0 5630002104-7626 TRNOHLINE/INSPLNP/TRNS/OP&ROW MNT $38,468 D-DTO1 $0 $38,468 $0 $0 56300021 14-7626 TRNOHLINE/INSPLNP/AILCD/OP&ROW MNT $1,708 D-DTOl $0 $1,708 $0 $0 56300021 14-7628 TRNOHLINE/INSPLNP/ILCD/MNT&CONSTR $378 D-DTO1 $0 $378 $0 $0 5630005701-7668 TRNOHLINE/DOC CNTRL/LABOR/ENG SUPPRT $1,017 D-DTOL $0 $1,017 $0 $0 56300057 14-7668 TRNOHLINE/DOC CNTRL/ILCD/ENG SUPPRT $574 D-DTO1 $0 $574 $0 $0 5650000000-5500 TRELECOTHR/GENERAL/OTHER/EKLT $42,714 D-DTO1 $0 $42,714 $0 $0 5660000000-7520 TRNMISCEXP/GENERAL/OTHER/SUBSTATION $1,753 D-DTO1 $0 $1,753 $0 5660000001-7520 TRNMISCEXP/GENERAL/LABOR/SUBSTATION $25,856 D-DTO1 $0 $25,856 $0 ou 5660000001-7530 TRNMISCEXP/GENERAL/LABOR/RELAY $33,125 D-DTO1 $0 $33,125 $0 $0 5660000001-7540 TRNMISCEXP/GENERAL/LABOR/SCADA $20,287 D-DTOL $0 $20,287 $0 $0 5660000002-7520 TRNMISCEXP/GENERAL/PFCT/SUBSTATION $1,014 D-DTO1 $0 $1,014 $0 $0 $660000002-7530 TRNMISCEXP/GENERAL/PFCT/RELAY $5,706 D-DTO1 $0 $5,706 $0 $0 5660000004-7520 TRNMISCEXP/GENERAL/TRNS/SUBSTATION $355 D-DTO1 $0 $355 $0 $0 5660000014-7520 TRNMISCEXP/GENERAL/ILCD/SUBSTATION $15,327 D-DTO01 $0 $15,327 $0 $0 $660000014-7530 TRNMISCEXP/GENERAL/ILCD/RELAY $17,517 D-DT01 $0 $17,517 $0 $0 5660000014-7540 TRNMISCEXP/GENERAL/ILCD/SCADA $11,282 D-DTOL $0 $11,282 $0 $0 5660000021-7530 TRNMISCEXP/GENERAL/TRED/RELAY $10,243 D-DTO1 $0 $10,243 $0 $0 5660000021-7540 TRNMISCEXP/GENERAL/TRED/SCADA $13,260 D-DTO1 $0 $13,260 $0 $0 5660000022-7530 TRNMISCEXP/GENERAL/TOOLS/RELAY $3,365 D-DTOL $0 $3,365 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 23 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) [ To a a 2005 Test Year | Functional =| | “| ! | | Account L — Account Description | Adjusted Total _ \ ___ Allocator { Production | _—_Transmission | _Distribution | _Customer_ | 5660072003-7530 TRNMISCEXP/SAFETYTRNG/MLSP/RELAY $429 D-DT01 $0 $429 $0 $0 5670000009-7612 TRNRENTS/GENERAL/LEASES/OPERATIONS $366,937 D-DTO1 $0 $366,937 $0 $0 5670000009-7620 TRNRENTS/GENERAL/LEASES/CNSTR&MNT $29,412 D-DTO1 $0 $29,412 $0 $0 5680000001-7500 TRNMTSUPV/GENERAL/LABOR/TRANSTECHS $5,029 D-DT01 $0 $5,029 $0 ' 5680000001-7510 TRNMTSUPV/GENERAL/LABOR/CONTRCOMM $18,730 D-DTO! $0 $18,730 $0 ’ 5680000001-7520 TRNMTSUPV/GENERAL/LABOR/SUBSTATION $47,725 D-DTO1 $0 $47,725 $0 $0 5680000001-7530 TRNMTSUPV/GENERAL/LABOR/RELAY $9,728 D-DTO1 $0 $9,728 $0 $0 5680000001-7540 TRNMTSUPV/GENERAL/LABOR/SCADA $55,908 D-DTOL $0 $55,908 $0 $0 5680000001-7550 TRNMTSUPV/GENERAL/LABOR/TECHS VCMNT $57,157 D-DTO1 $0 $57,157 $0 $0 5680000001-7628 TRNMTSUPV/GENERAL/LABOR/MNT&CONSTR $8,737 D-DTO1 $0 $8,737 $0 $0 5680000001-7660 TRNMTSUPV/GENERAL/LABOR/DIST SVCS $120 D-DTO1 $0 $120 $0 $0 5680000001-7665 TRNMTSUPV/GENERAL/LABOR/DISTS VCCON $1,200 D-DTO1 $0 $1,200 $0 $0 5680000001-7668 TRNMTSUPV/GENERAL/LABOR/ENG SUPPRT $5,490 D-DTO1 $0 $5,490 $0 . $0 5680000001-7690 TRNMTSUPV/GENERAL/LABOR/TRANSPROJ $54,487 D-DTO1 $0 $54,487 $0 $0 5680000002-7550 TRNMTSUPV/GENERAL/PFCT/TECHS VCMNT ($3,164) D-DTO1 $0 ($3,164) $0 $0 5680000002-7690 TRNMTSUPV/GENERAL/PFCT/TRANSPROJ $1,561 D-DTO1 $0 $1,561 $0 $0 5680000003-7550 TRNMTSUPV/GENERAL/MLSP/TECHSVCMNT $2,125 D-DTO1 $0 $2,125 $0 $0 5680000003-7668 TRNMTSUPV/GENERAL/MLSP/ENG SUPPRT $1,467 D-DTO1 $0 $1,467 $0 $0 5680000003-7690 TRNMTSUPV/GENERAL/MLSP/TRANSPROJ $451 D-DTO1 $0 $451 $0 $0 5680000004-7690 TRNMTSUPV/GENERAL/TRNS/TRANSPROJ $3,334 D-DTO1 $0 $3,334 $0 5680000014-7500 TRNMTSUPV/GENERAL/ILCD/TRANSTECHS $2,550 D-DT01 $0 $2,550 $0 ou 5680000014-7510 TRNMTSUPV/GENERAL/ILCD/CONTRCOMM $10,882 D-DTO01 $0 $10,882 $0 $0 5680000014-7520 TRNMTSUPV/GENERAL/ILCD/SUBSTATION $28,154 D-DTO1 $0 $28,154 $0 $0 5680000014-7530 TRNMTSUPV/GENERAL/ILCD/RELAY $5,367 D-DT01 $0 $5,367 $0 $0 5680000014-7540 TRNMTSUPV/GENERAL/ILCD/SCADA $27,559 D-DTO1 $0 $27,559 $0 $0 5680000014-7550 TRNMTSUPV/GENERAL/ILCD/TECHS VCMNT $30,672 D-DTO1 $0 $30,672 $0 $0 5680000014-7628 TRNMTSUPV/GENERAL/ILCD/MNT&CONSTR $4,767 D-DTOL $0 $4,767 $0 $0 5680000014-7660 TRNMTSUPV/GENERAL/ILCD/DIST SVCS $95 D-DTO1 $0 $95 $0 $0 5680000014-7665 TRNMTSUPV/GENERAL/LCD/DISTS VCCON $597 D-DT01 $0 $597 $0 $0 5680000014-7668 TRNMTSUPV/GENERAL/ILCD/ENG SUPPRT $3,498 D-DTOL $0 $3,498 $0 $0 5680000014-7690 TRNMTSUPV/GENERAL/ILCD/TRANSPROJ $30,866 D-DT01 $0 $30,866 $0 $0 5680000021-7510 TRNMTSUPV/GENERAL/TRED/CONTRCOMM $1,293 D-DTOL $0 $1,293 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 24 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year | Functional | | Account _ Account Description - Adjusted Total | Allocator Production _ | Transmission I Distribution | Customer ! 5680001101-7510 TRNMTSUPV/PRE EQ MNT/LABOR/CONTRCOMM $2,197 D-DTO1 $0 $2,197 $0 $0 5680001114-7510 TRNMTSUPV/PRE EQ MNT/ILCD/CONTRCOMM $1,288 D-DTO1 $0 $1,288 $0 $0 5680005 101-7666 TRNMTSUPV/DRAFTNG/LABOR/DIST SUPP. ($558) D-DTO1 $0 ($558) $0 $0 5680005101-7668 TRNMTSUPV/DRAFTNG/LABOR/ENG SUPPRT $2,091 D-DTO1 $0 $2,091 $0 0 5680005114-7666 TRNMTSUPV/DRAFTNG/ILCD/DIST SUPP ($298) D-DTO! $0 ($298) $0 ) 5680005 114-7668 TRNMTSUPV/DRAFTNG/ILCD/ENG SUPPRT $1,217 D-DTO1 $0 $1,217 $0 $0 5680005701-7666 TRNMTSUPV/DOC CNTRL/LABOR/DIST SUPP ($870) D-DTO1 $0 ($870) $0 $0 5680005701-7668 TRNMTSUPV/DOC CNTRL/LABOR/ENG SUPPRT $4,958 D-DTO1 $0 $4,958 $0 $0 56800057 14-7666 TRNMTSUPV/DOC CNTRLILCD/DIST SUPP ($481) D-DTO1 $0 ($481) $0 $0 5680005714-7668 TRNMTSUPV/DOC CNTRLALCD/ENG SUPPRT $3,004 D-DT01 $0 $3,004 $0 $0 5680055201-7690 TRNMTSUPV/TRN-HSE/LABOR/TRANSPROJ $2,528 D-DT01 $0 $2,528 $0 $0 5680055214-7690 TRNMTSUPV/TRN-HSE/ILCD/TRANSPROJ $1,534 D-DTOL $0 $1,534 $0 $0 5680055301-7690 TRNMTSUPV/TRN-OTH/LABOR/TRANSPROJ $6,051 D-DTO1 $0 $6,051 $0 $0 5680055314-7690 TRNMTSUPV/TRN-OTH/LCD/TRANSPROJ $3,746 D-DTO1 $0 $3,746 $0 $0 5680055321-7690 TRNMTSUPV/TRN-OTH/TRED/TRANSPROJ $951 D-DT01 $0 $951 $0 $0 5680072001-7690 TRNMTSUPV/SAFETYTRNG/LABOR/TRANSPROJ $1,483 D-DTO1 $0 $1,483 $0 $0 5680072014-7690 TRNMTSUPV/SAFETYTRNG/ILCD/TRANSPROJ $795 D-DTO1 $0 $795 $0 $0 5700000000-5500 TRNMTSTAEQ/GENERAL/OTHER/EKLT $2,151 D-DT01 $0 $2,151 $0 $0 5700000000-7510 TRNMTSTAEQ/GENERAL/OTHER/CONTRCOMM $14,061 D-DTOI $0 $14,061 $0 $0 5700000000-7520 TRNMTSTAEQ/GENERAL/OTHER/SUBSTATION $78 D-DTO1 $0 $78 $0 5700000000-7530 TRNMTSTAEQ/GENERAL/OTHER/RELAY $62 D-DTO1 $0 $62 $0 ov 5700000000-8751 TRNMTSTAEQ/GENERAL/OTHER/MWBUSINESS $0 $0 $0 $0 $0 5700000001-7500 TRNMTSTAEQ/GENERAL/LABOR/TRANSTECHS $8,611 D-DTOI $0 $8,611 $0 $0 5700000001-7510 TRNMTSTAEQ/GENERAL/LABOR/CONTRCOMM $138,279 D-DTOL $0 $138,279 $0 $0 5700000001-7520 TRNMTSTAEQ/GENERAL/LABOR/SUBSTATION $4,538 D-DT01 $0 $4,538 $0 $0 5700000001 -7530 TRNMTSTAEQ/GENERAL/LABOR/RELAY $51,081 D-DT01 $0 $51,081 $0 $0 5700000001-7540 TRNMTSTAEQ/GENERAL/LABOR/SCADA $46,407 D-DT01 $0 $46,407 $0 $0 5700000001-7550 TRNMTSTAEQ/GENERAL/LABOR/TECHSVCMNT $15,757 D-DTOI $0 $15,757 $0 $0 5700000001-7662 TRNMTSTAEQ/GENERAL/LABOR/LAND SVCS $1,852 D-DTO1 $0 $1,852 $0 $0 5700000001-8751 TRNMTSTAEQ/GENERAL/LABOR/MWBUSINESS $0 $0 $0 $0 $0 5700000002-7200 TRNMTSTAEQ/GENERAL/PFCT/ENVIRO ENG $152 D-DTO1 $0 $152 $0 $0 5700000002-7510 TRNMTSTAEQ/GENERAL/PFCT/CONTRCOMM $39,767 D-DT01 $0 $39,767 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 25 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) ae ne ry ‘| 2005 Test Year | Functional | | | | Account Account Description | Adjusted Total | Allocator | Production | __‘Transmission _ Distribution Customer } 5700000002-7520 TRNMTSTAEQ/GENERAL/PFCT/SUBSTATION $9,271 D-DTOI $0 $9,271 so 50 5700000002-7540 TRNMTSTAEQ/GENERAL/PFCT/SCADA $40,620 D-DT01 $0 $40,620 $0 $0 5700000002-7550 TRNMTSTAEQ/GENERAL/PFCT/TECHS VCMNT $6,579 D-DTO1 $0 $6,579 $0 $0 5700000002-7662 TRNMTSTAEQ/GENERAL/PFCT/LAND SVCS $3,364 D-DT01 $0 $3,364 $0 ~~) 5700000003-7510 TRNMTSTAEQ/GENERAL/MLSP/CONTRCOMM $11,035 D-DT01 $0 $11,035 $0 ) 5700000003-7530 TRNMTSTAEQ/GENERAL/MLSP/RELAY $17,469 D-DTO1 $0 $17,469 $0 $0 5700000003-7540 TRNMTSTAEQ/GENERAL/MLSP/SCADA $4,311 D-DTOL $0 $4,311 $0 $0 5700000003-8751 TRNMTSTAEQ/GENERAL/MLSP/MWBUSINESS $0 $0 $0 $0 $0 5700000004-7510 TRNMTSTAEQ/GENERAL/TRNS/CONTRCOMM $2,449 D-DTO01 $0 $2,449 $0 $0 5700000004-7520 TRNMTSTAEQ/GENERAL/TRNS/SUBSTATION $808 D-DTOL $0 $808 $0 $0 5700000004-7530 TRNMTSTAEQ/GENERAL/TRNS/RELAY $4,418 D-DTOL $0 $4,418 $0 $0 5700000004-8751 TRNMTSTAEQ/GENERAL/TRNS/MWBUSINESS $0 $0 $0 $0 $0 5700000007-7510 TRNMTSTAEQ/GENERAL/FUEL/CONTRCOMM $43 D-DTO1 $0 $43 $0 $0 5700000014-7500 TRNMTSTAEQ/GENERAL/ILCD/TRANSTECHS $5,822 D-DTO1 $0 $5,822 $0 $0 5700000014-7510 TRNMTSTAEQ/GENERAL/ILCD/CONTRCOMM $183,318 D-DTO01 $0 $183,318 $0 $0 5700000014-7520 TRNMTSTAEQ/GENERAL/ILCD/SUBSTATION $1,570 D-DT01 $0 $1,570 $0 $0 5700000014-7530 TRNMTSTAEQ/GENERAL/ILCD/RELAY $72,501 D-DT01 $0 $72,501 $0 $0 5700000014-7540 TRNMTSTAEQ/GENERAL/ILCD/SCADA $27,516 D-DTO1 $0 $27,516 $0 $0 5700000014-7550 TRNMTSTAEQ/GENERAL/ILCD/TECHS VCMNT $8,618 D-DTO1 $0 $8,618 $0 $0 5700000014-7662 TRNMTSTAEQ/GENERAL/ILCD/LAND SVCS $1,016 D-DTO1 $0 $1,016 $0 ) 5700000014-8751 TRNMTSTAEQ/GENERAL/ILCD/MWBUSINESS $0 $0 $0 $0 wo 5700000021-7510 TRNMTSTAEQ/GENERAL/TRED/CONTRCOMM $6,212 D-DTO1 $0 $6,212 $0 $0 5700000022-7510 TRNMTSTAEQ/GENERAL/TOOLS/CONTRCOMM $3,180 D-DT01 $0 $3,180 $0 $0 5700000022-7530 TRNMTSTAEQ/GENERAL/TOOLS/RELAY $187 D-DTO1 $0 $187 $0 $0 57000006 14-7530 TRNMTSTAEQ/SCHED ACT/ILCD/RELAY $1,467 D-DTOL $0 $1,467 $0 $0 5700001000-7510 TRNMTSTAEQ/COREQ MNT/OTHER/CONTRCOMM $531 D-DTOL $0 $531 $0 $0 5700001000-7520 TRNMTSTAEQ/COR EQ MNT/OTHER/SUBSTATION $310 D-DTO1 $0 $310 $0 $0 5700001000-8751 TRNMTSTAEQ/COR EQ MNT/OTHER/MWBUSINESS $0 $0 $0 $0 $0 5700001001-7510 TRNMTSTAEQ/COR EQ MNT/LABOR/CONTRCOMM $83,668 D-DTO1 $0 $83,668 $0 $0 5700001001-7520 TRNMTSTAEQ/COR EQ MNT/LABOR/SUBSTATION $29,316 D-DTOl $0 $29,316 $0 $0 5700001001-7530 TRNMTSTAEQ/COR EQ MNT/LABOR/RELAY $15,894 D-DTO1 $0 $15,894 $0 $0 5700001001-7626 TRNMTSTAEQ/COR EQ MNT/LABOR/OP&ROW MNT $1,377 D-DTO1 $0 $1,377 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 26 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) a TP : is as a - | 2005 Test Year | Functional - - Account | as Account Description a il Adjusted Total | Allocator _ Production pio Transmission - Distribution Customer | 5700001001-8751 TRNMTSTAEQ/COR EQ MNT/LABOR/MWBUSINESS $0 $0 $0 $0 $0 5700001002-7510 TRNMTSTAEQ/COR EQ MNT/PFCT/CONTRCOMM $20,595 D-DTO1 $0 $20,595 $0 $0 5700001002-7520 TRNMTSTAEQ/COR EQ MNT/PFCT/SUBSTATION $1,747 D-DTO01 $0 $1,747 $0 $0 5700001002-8751 TRNMTSTAEQ/COR EQ MNT/PFCT/MWBUSINESS $0 $0 $0 $0 , 5700001003-7510 TRNMTSTAEQ/COR EQ MNT/MLSP/CONTRCOMM $40,033 D-DTO1 $0 $40,033 $0 ’ 5700001003-7520 TRNMTSTAEQ/COR EQ MNT/MLSP/SUBSTATION $20,189 D-DTO1 $0 $20,189 $0 $0 5700001003-7530 TRNMTSTAEQ/COR EQ MNT/MLSP/RELAY $12,299 D-DTOl $0 $12,299 $0 $0 5700001003-8751 TRNMTSTAEQ/COR EQ MNT/MLSP/MWBUSINESS $0 $0 $0 $0 $0 5700001004-7510 TRNMTSTAEQ/COR EQ MNT/TRNS/CONTRCOMM $13,461 D-DTO1 $0 $13,461 $0 $0 5700001004-7520 TRNMTSTAEQ/COR EQ MNT/TRNS/SUBSTATION $506 D-DT01 $0 $506 $0 $0 5700001004-7530 TRNMTSTAEQ/COR EQ MNT/TRNS/RELAY $3,950 D-DTOI $0 $3,950 $0 $0 5700001004-8751 TRNMTSTAEQ/COR EQ MNT/TRNS/MWBUSINESS $0 $0 $0 $0 $0 5700001014-7510 TRNMTSTAEQ/COR EQ MNT/ILCD/CONTRCOMM $37,149 D-DTOL $0 $37,149 $0 $0 5700001014-7520 TRNMTSTAEQ/COR EQ MNT/ILCD/SUBSTATION $13,130 D-DT01 $0 $13,130 $0 $0 5700001014-7530 TRNMTSTAEQ/COR EQ MNT/ILCD/RELAY $7,485 D-DTO1 $0 $7,485 $0 $0 5700001014-7626 TRNMTSTAEQ/COR EQ MNT/ILCD/OP&ROW MNT $431 D-DTO1 $0 $431 $0 $0 5700001014-8751 TRNMTSTAEQ/COR EQ MNT/ILCD/MWBUSINESS $0 $0 $0 $0 $0 5700001030-7510 TRNMTSTAEQ/COREQ MNT/FLDCONT/CNTRCOMM $2,827 D-DT01 $0 $2,827 $0 $0 5700001030-8751 TRNMTSTAEQ/COR EQMNT/FLDCONT/MWB $0 $0 $0 $0 $0 5700001100-7510 TRNMTSTAEQ/PRE EQ MNT/OTHER/CONTRCOMM $1,133 D-DTOL $0 $1,133 $0 ’ 5700001100-7520 TRNMTSTAEQ/PRE EQ MNT/OTHER/SUBSTATION $3,032 D-DTOL $0 $3,032 $0 au 5700001100-8751 TRNMTSTAEQ/PRE EQ MNT/OTHER/MWBUSINESS $0 $0 $0 $0 $0 5700001101-7510 TRNMTSTAEQ/PRE EQ MNT/LABOR/CONTRCOMM $54,319 D-DTO1 $0 $54,319 $0 $0 5700001101-7520 TRNMTSTAEQ/PRE EQ MNT/LABOR/SUBSTATION $356,736 D-DTO1 $0 $356,736 $0 $0 5700001 101-7530 TRNMTSTAEQ/PRE EQ MNT/LABOR/RELAY $470 D-DTO01 $0 $470 $0 $0 5700001101-7666 TRNMTSTAEQ/PRE EQ MNT/LABOR/DIST SUPP $264 D-DTO1 $0 $264 $0 $0 5700001101-8751 TRNMTSTAEQ/PRE EQ MNT/LABOR/MWBUSINESS $0 $0 $0 $0 $0 5700001102-7510 TRNMTSTAEQ/PRE EQ MNT/PFCT/CONTRCOMM $40,995 D-DT01 $0 $40,995 $0 $0 5700001 102-7520 TRNMTSTAEQ/PRE EQ MNT/PFCT/SUBSTATION $275,296 D-DT01 $0 $275,296 $0 $0 5700001102-8751 TRNMTSTAEQ/PRE EQ MNT/PFCT/MWBUSINESS $0 $0 $0 $0 $0 5700001103-7510 TRNMTSTAEQ/PRE EQ MNT/MLSP/CONTRCOMM $63,656 D-DTO1 $0 $63,656 $0 $0 5700001 103-7520 TRNMTSTAEQ/PRE EQ MNT/MLSP/SUBSTATION $82,933 D-DTO1 $0 $82,933 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 27 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) ij BLANTON TTA NANNING NAINA 2005 Test Year | Functional — Account | Account Description 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM —— Adjusted Total | Allocator _ Production | _—_‘ Transmission —,_ Distribution | __ Customer ~~ §700001103-7530 TRNMTSTAEQ/PRE EQ MNT/MLSP/RELAY $1,154 D-DTO1 $0 $1,154 50 5700001103-8751 TRNMTSTAEQ/PRE EQ MNT/MLSP/MWBUSINESS $0 $0 50 $0 5700001104-7510 TRNMTSTAEQ/PRE EQ MNT/TRNS/CONTRCOMM $31,409 D-DTO1 $0 $31,409 $0 5700001104-7520 TRNMTSTAEQ/PRE EQ MNT/TRNS/SUBSTATION $49,842 D-DTOI $0 $49,842 $0 5700001104-7530 TRNMTSTAEQ/PRE EQ MNT/TRNS/RELAY $390 D-DT01 $0 $390 $0 5700001104-8751 TRNMTSTAEQ/PRE EQ MNT/TRNS/MWBUSINESS $0 $0 $0 $0 5700001106-7510 TRNMTSTAEQ/PREEQ MNT/UTIL/CONTRCOMM $5,790 D-DTO1 $0 $5,790 $0 5700001106-8751 TRNMTSTAEQ/PRE EQMNT/UTIL/MWBUSINESS $0 $0 50 $0 5700001109-7510 TRNMTSTAEQ/PRE EQ MNT/LEASES/CONTRCOMM $7,208 D-DTO1 $0 $7,208 $0 5700001109-8751 TRNMTSTAEQ/PRE EQ MNT/LEASES/MWBUSINESS $0 $0 $0 $0 5700001114-7510 TRNMTSTAEQ/PRE EQ MNT/LCD/CONTRCOMM’ $25,701 D-DTOI $0 $25,701 $0 5700001114-7520 TRNMTSTAEQ/PRE EQ MNT/ILCD/SUBSTATION $152,015 D-DTO1 $0 $152,015 $0 5700001114-7530 TRNMTSTAEQ/PRE EQ MNT/ILCD/RELAY $144 D-DTOI 50 $44 50 5700001114-7666 TRNMTSTAEQ/PRE EQ MNT/ILCD/DIST SUPP $173 D-DTO1 50 $173 $0 5700001114-8751 TRNMTSTAEQ/PRE EQ MNT/ILCD/MWBUSINESS 50 $0 $0 $0 5700001121-7520 TRNMTSTAEQ/PRE EQ MNT/TRED/SUBSTATION $11,151 D-DT01 $0 $11,151 $0 5700001122-7520 TRNMTSTAEQ/PRE EQ MNT/TOOLS/SUBSTATION $5,816 D-DTOI $0 $5,816 $0 5700001130-7510 TRNMTSTAEQ/PREEQ MNT/FLDCONT/CONTRCOMM $9,223 D-DTO! $0 $9,223 50 5700001200-7520 TRNMTSTAEQ/STN CLR-LS/OTHER/SUBSTATION $78 D-DTOI $0 $78 50 5700001201-7520 TRNMTSTAEQ/STN CLR-LS/LABOR/SUBSTATION $16,076 D-DTO1 $0 $16,076 $0 5700001201-7626 TRNMTSTAEQ/STN CLR-LS/LABOR/OP&ROW MNT $3,048 D-DTOL $0 $3,048 $0 5700001202-7520 TRNMTSTAEQ/STN CLR-LS/PFCT/SUBSTATION $41,238 D-DTO! $0 $41,238 50 5700001214-7520 TRNMTSTAEQ/STN CLR-LS/ILCD/SUBSTATION $6,738 D-DTOI $0 $6,738 $0 5700001214-7626 TRNMTSTAEQ/STN CLR-LS/ILCD/OP&ROW MNT $1,231 D-DTO1 $0 $1,231 $0 5700001300-7520 TRNMTSTAEQ/YB&FMTN/OTHER/SUBSTATION $264 D-DTO1 $0 $264 $0 5700001301-7520 TRNMTSTAEQ/YB&FMTN/LABOR/SUBSTATION $36,440 D-DTOI $0 $36,440 $0 5700001302-7520 TRNMTSTAEQ/YB&FMTN/PFCT/SUBSTATION $3,866 D-DTO1 $0 $3,866 $0 5700001303-7520 TRNMTSTAEQ/YB&FMTN/MLSP/SUBSTATION $2,468 D-DTOI $0 $2,468 $0 5700001304-7520 TRNMTSTAEQ/YB&FMTN/TRNS/SUBSTATION $3,635 D-DT0! $0 $3,635 $0 5700001314-7520 TRNMTSTAEQ/YB&FMTN/ILCD/SUBSTATION $17,112 D-DTO1 $0 $17,112 $0 5700003301-7510 TRNMTSTAEQ/CHNG-RELOC/LABOR/CONTRCOMM $178 D-DTOI $0 $178 $0 5700003314-7510 TRNMTSTAEQ/CHNG-RELOC/ALCD/CONTRCOMM 581 D-DTO1 $0 $81 50 AWM-03 Page 28 of 79 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ou $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | —_ | 2005 Test Year Functional | | Account = Account Description _ ____|__ Adjusted Total Allocator Production |___ Transmission _ | ___ Distribution | Customer 4 5700005101-7668 | TRNMTSTAEQ/DRAFTNG/LABOR/ENG SUPPRT $1,610 D-DTO1 $0 $1,610 $0 so 5700005 102-7668 TRNMTSTAEQ/DRAFTNG/PFCT/ENG SUPPRT $14,568 D-DTOL $o $14,568 $0 $0 57000051 14-7668 TRNMTSTAEQ/DRAFTNG/ILCD/ENG SUPPRT $906 D-DTOL $0 $906 $0 $0 5700005701-7530 TRNMTSTAEQ/DOC CNTRL/LABOR/RELAY $711 D-DTO1 $0 $711 $0 5700005701-7668 TRNMTSTAEQ/DOC CNTRL/LABOR/ENG SUPPRT $5,108 D-DTO1 $0 $5,108 $0 5700005714-7530 TRNMTSTAEQ/DOC CNTRL/ILCD/RELAY $346 D-DTO1 $0 $346 $0 $0 57000057 14-7668 TRNMTSTAEQ/DOC CNTRL/ILCD/ENG SUPPRT $3,139 D-DTOI $0 $3,139 $0 $0 5710000000-5500 TRNMTOHLNS/GENERAL/OTHER/EKLT $12,308 D-DTO1 $0 $12,308 $0 $0 5710000000-7628 TRNMTOHLNS/GENERAL/OTHER/MNT&CONSTR $68 D-DTO1 $0 $68 $0 $0 5710000001-7626 TRNMTOHLNS/GENERAL/LABOR/OP&ROW MNT $1,039 D-DTO1 so $1,039 $0 $0 5710000001-7628 TRNMTOHLNS/GENERAL/LABOR/MNT&CONSTR $2,223 D-DTO1 $0 $2,223 $0 $0 5710000002-7628 TRNMTOHLNS/GENERAL/PFCT/MNT&CONSTR $15,750 D-DTO01 $0 $15,750 $0 $0 5710000002-7690 TRNMTOHLNS/GENERAL/PFCT/TRANSPROJ $12,993 D-DTOL $0 $12,993 $0 $0 5710000003-7628 TRNMTOHLNS/GENERAL/MLSP/MNT&CONSTR $15 D-DTO! $0 $15 $0 $0 5710000004-7628 TRNMTOHLNS/GENERAL/TRNS/MNT&CONSTR $4,458 D-DTOL $0 $4,458 $0 $0 5710000014-7626 TRNMTOHLNS/GENERAL/ILCD/OP&ROW MNT $372 D-DTO1 $0 $372 $0 $0 5710000014-7628 TRNMTOHLNS/GENERAL/ILCD/MNT&CONSTR $842 D-DTO1 $0 $842 $0 $0 5710000600-7628 TRNMTOHLNS/SCHED ACT/OTHER/MNT&CONSTR $744 D-DTO1 $0 $744 $0 $0 5710000601-7626 TRNMTOHLNS/SCHED ACT/LABOR/OP&ROW MNT $102 D-DTO1 $0 $102 $0 so 5710000601-7628 TRNMTOHLNS/SCHED ACT/LABOR/MNT&CONSTR $62,310 D-DTO1 $0 $62,310 $0 5710000603-7628 TRNMTOHLNS/SCHED ACT/MLSP/MNT&CONSTR $13,813 D-DTOL $0 $13,813 $0 du 5710000604-7628 TRNMTOHLNS/SCHED ACT/TRNS/MNT&CONSTR $11,726 D-DTO1 $0 $11,726 $0 $0 57100006 14-7626 TRNMTOHLNS/SCHED ACT/ILCD/OP&ROW MNT $38 D-DTO1 $0 $38 $0 $0 57100006 14-7628 TRNMTOHLNS/SCHED ACT/ALCD/MNT&CONSTR $44,608 D-DT01 $0 $44,608 $0 $0 5710000800-7626 TRNMTOHLNS/OUT/TRBL/OTHER/OP&ROW MNT $4,984 D-DTO1 $o $4,984 $0 $0 5710000800-7628 TRNMTOHLNS/OUT/TRBL/OTHER/MNT&CONSTR $155 D-DTO1 $0 $155 $0 $0 5710000801-7626 TRNMTOHLNS/OUT/TRBL/LABOR/OP&ROW MNT $4,355 D-DTOL $0 $4,355 $0 $0 5710000801-7628 TRNMTOHLNS/OUT/TRBL/LABOR/MNT&CONSTR $3,542 D-DT01 $0 $3,542 $0 $0 5710000804-7628 TRNMTOHLNS/OUT/TRBL/TRNS/MNT&CONSTR $1,962 D-DTO1 $0 $1,962 $0 $0 57100008 14-7626 TRNMTOHLNS/OUT/TRBLALCD/OP&ROW MNT $1,372 D-DTO1 $0 $1,372 $0 $0 57100008 14-7628 TRNMTOHLNS/OUT/TRBLALCD/MNT&CONSTR $1,575 D-DTO1 $0 $1,575 $0 $0 5710001701-7626 TRNMTOHLNS/CLR-TRM/LABOR/OP&ROW MNT $46 D-DT01 $0 $46 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 29 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) a ] 2005 Test Year Functional { | - : y _ | Account | - Account Description __Adjusted Total Allocator | Production i _ Transmission | Distribution | _Customer 5710001701-7670 TRNMTOHLNS/CLR-TRM/LABOR/FLEET&MATL $16,118 D-DTOI $0 $16,118 $0 5710001702-7670 TRNMTOHLNS/CLR-TRM/PFCT/FLEET&MATL $221,192 D-DTO1 $0 $221,192 $0 5710001704-7670 TRNMTOHLNS/CLR-TRM/TRNS/FLEET&MATL. $28,864 D-DTOL $0 $28,864 $0 5710001714-7626 TRNMTOHLNS/CLR-TRM/ILCD/OPR&ROW MNT $22 D-DTO1 $0 $22 $0 5710001714-7670 TRNMTOHLNS/CLR-TRM/ILCD/FLEET&MATL $8,035 D-DTO1 $0 $8,035 $0 5710001721-7670 TRNMTOHLNS/CLR-TRM/TRED/FLEET&MATL $1,689 D-DTO1I $0 $1,689 $0 5710001802-7670 TRNMTOHLNS/CLRHTKT/PFCT/FLEET&MATL $16,736 D-DTOI $0 $16,736 $0 5710001902-7670 TRNMTOHLNS/CLR/TBL TK/PFCT/FLEET&MATL $36,526 D-DTOL $0 $36,526 $0 572000000 1-7676 TRNMTUGLNS/GENERAL/LABOR/PCB FACLTY $300 D-DTO1 $0 $300 $0 5720000004-7676 TRNMTUGLNS/GENERAL/TRNS/PCB FACLTY $2,371 D-DTO1 $0 $2,371 $0 5720000014-7676 TRNMTUGLNS/GENERAL/ILCD/PCB FACLTY $148 D-DTO1 $0 $148 $0 5739900005-2101 TRNEXPCLR/GENERAL/CALC/CORPORATE $540,520 D-DTO1 $0 $540,520 $0 5739927112-2101 __ TRNEXPCLR/SFTAMRT/DACL/CORPORATE _ $94,450 D-DTO!__ 80 $94,450 so Total Transmission Expense $5,801,096 $0 $5,801,096 $0 Distribution Expense - Operations 5889900005-2101 DISTOPRCLR/GENERAL/CALC/CORPORATE $587,619 D-DDO01 $0 $0 $587,619 5800000000-7660 DISTOPSUPV/GENERAL/OTHER/DIST SVCS $3,600 D-DDO01 $0 $0 $3,600 5800000000-7662 DISTOPSUPV/GENERAL/OTHER/LAND SVCS $19,078 D-DD01 $0 $0 $19,078 5800000000-7665 DISTOPSUPV/GENERAL/OTHER/DISTS VCCON $71 D-DDO1 $0 $0 $71 5800000000-7668 DISTOPSUPV/GENERAL/OTHER/ENG SUPPRT $12 D-DDOL $0 $0 $12 5800000001-7500 DISTOPSUPV/GENERAL/LABOR/TRANSTECHS $5,535 D-DDOI $0 $0 $5,535 5800000001-7520 DISTOPSUP V/GENERAL/LABOR/SUBSTATION $33,250 D-DD01 $0 $0 $33,250 5800000001-7530 DISTOPSUPV/GENERAL/LABOR/RELAY $39,002 D-DDO1 $0 $0 $39,002 5800000001-7540 DISTOPSUPV/GENERAL/LABOR/SCADA $14,721 D-DD01 $0 $0 $14,721 5800000001-7600 DISTOPSUPV/GENERAL/LABOR/ENGINEERIN $38,863 D-DD01 $0 $0 $38,863 5800000001-7612 DISTOPSUPV/GENERAL/LABOR/OPERATIONS $13,265 D-DDO1 $0 $0 $13,265 $800000001-7624 DISTOPSUPV/GENERAL/LABOR/METER SHOP $22,284 D-DD01 $0 $0 $22,284 580000000 1-7626 DISTOPSUPV/GENERAL/LABOR/OP&ROW MNT $17,163 D-DD01 $0 $0 $17,163 5800000001 -7628 DISTOPSUPV/GENERAL/LABOR/MNT&CONSTR $17,498 D-DD01 $0 $0 $17,498 5800000001-7660 DISTOPSUPV/GENERAL/LABOR/DIST SVCS $101,703 D-DDO01 $0 $0 $101,703 580000000 1-7662 DISTOPSUPV/GENERAL/LABOR/LAND SVCS $26,404 D-DDO1 $0 $0 $26,404 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 30 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) i | 7 7 im 2005 Test Year | Functional | 7 Ih | i “| Account ft Account Description —__ | ___ Adjusted Total | Allocator | Production | _ Transmission ___ Distribution Customer | 5800000001 -7665 DISTOPSUPV/GENERAL/LABOR/DISTS VCCON $7,588 D-DD01 $0 $0 $7,588 $0 580000000 1-7666 DISTOPSUPV/GENERAL/LABOR/DIST SUPP $217,339 D-DDO1 $0 $0 $217,339 $0 5800000001-7668 DISTOPSUPV/GENERAL/LABOR/ENG SUPPRT $35,939 D-DD01 $0 $0 $35,939 $0 5800000002-7600 DISTOPSUPV/GENERAL/PFCT/ENGINEERIN $1,180 D-DD01 $0 $0 $1,180 ' 5800000002-7666 DISTOPSUPV/GENERAL/PFCT/DIST SUPP $469 D-DD01 $0 $0 $469 ' 5800000003-7520 DISTOPSUP V/GENERAL/MLSP/SUBSTATION $105 D-DDO1 $0 $0 $105 $0 5800000003-7624 DISTOPSUPV/GENERAL/MLSP/METER SHOP $1,155 D-DDO1 $0 $0 $1,155 $0 5800000003-7660 DISTOPSUPV/GENERAL/MLSP/DIST SVCS $7,785 D-DDO1 $0 $0 $7,785 $0 5800000003-7665 DISTOPSUPV/GENERAL/MLSP/DISTS VCCON $7,305 D-DDO1 $0 $0 $7,305 $0 5800000003-7666 DISTOPSUPV/GENERAL/MLSP/DIST SUPP $264 D-DD01 $0 $0 $264 $0 5800000003-7668 DISTOPSUPV/GENERAL/MLSP/ENG SUPPRT $2,361 D-DDO1 $0 $0 $2,361 $0 5800000004-7666 DISTOPSUPV/GENERAL/TRNS/DIST SUPP $150 D-DDO1 $0 $0 $150 $0 5800000014-7500 DISTOPSUPV/GENERAL/ILCD/TRANSTECHS $2,810 D-DD01 $0 $0 $2,810 $0 5800000014-7520 DISTOPSUPV/GENERAL/ILCD/SUBSTATION $19,549 D-DD01 $0 $0 $19,549 $0 5800000014-7530 DISTOPSUPV/GENERAL/ILCD/RELAY $22,559 D-DD01 $0 $0 $22,559 $0 5800000014-7540 DISTOPSUPV/GENERAL/ILCD/SCADA $7,766 D-DDO1 $0 $0 $7,766 $0 580000001 4-7600 DISTOPSUPV/GENERAL/ILCD/ENGINEERIN $21,833 D-DDO1 $0 $0 $21,833 $0 5800000014-7612 DISTOPSUPV/GENERAL/ILCD/OPERATIONS $6,535 D-DD01 $0 $0 $6,535 $0 5800000014-7624 DISTOPSUPV/GENERAL/ILCD/METER SHOP $12,730 D-DD01 $0 $0 $12,730 $0 5800000014-7626 DISTOPSUPV/GENERAL/ILCD/OP&ROW MNT $10,351 D-DD01 $0 $0 $10,351 580000001 4-7628 DISTOPSUPV/GENERAL/ILCD/MNT&CONSTR $9,521 D-DD01 $0 $0 $9,521 au 5800000014-7660 DISTOPSUPV/GENERAL/JILCD/DIST SVCS $59,907 D-DD01 $0 $0 $59,907 $0 5800000014-7662 DISTOPSUPV/GENERAL/ILCD/LAND SVCS $15,187 D-DD01 $0 $0 $15,187 $0 580000001 4-7665 DISTOPSUPV/GENERAL/ILCD/DISTS VCCON $38,472 D-DD01 $0 $0 $38,472 $0 5800000014-7666 DISTOPSUPV/GENERAL/ILCD/DIST SUPP $116,216 D-DDO1 $0 $0 $116,216 $0 5800000014-7668 DISTOPSUPV/GENERAL/ILCD/ENG SUPPRT $21,121 D-DDO1 $0 $0 $21,121 $0 5800000021-7600 DISTOPSUPV/GENERAL/TRED/ENGINEERIN $637 D-DDO1 $0 $0 $637 $0 5800000021-7660 DISTOPSUPV/GENERAL/TRED/DIST SVCS $1,130 D-DD01 $0 $0 $1,130 $0 580000002 1-7662 DISTOPSUPV/GENERAL/TRED/LAND SVCS $752 D-DD01 $0 $0 $752 $0 580000002 1-7665 DISTOPSUPV/GENERAL/TRED/DISTS VCCON $3,201 D-DD01 $0 $0 $3,201 $0 580000002 1-7666 DISTOPSUPV/GENERAL/TRED/DIST SUPP $4,228 D-DD01 $0 $0 $4,228 $0 5800005 100-7668 DISTOPSUPV/DRAFTNG/OTHER/ENG SUPPRT $213 D-DDO1 $0 $0 $213 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 31 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Account 5800005 101-7666 5800005 101-7668 5800005 114-7666 5800005114-7668 5800005701-7668 5800005714-7668 5800055201-7668 5800055214-7668 5800055301-7600 5800055301-7660 5800055301-7668 5800055314-7600 5800055314-7660 58000553 14-7668 5800072001-7660 5800072001 -7662 5800072001-7668 5800072014-7660 5800072014-7662 5800072014-7668 5810000000-7410 5810000001-7410 5810000014-7410 5820000006-7530 5820000100-7520 5820000101-7520 5820000101-7626 5820000101-7628 58200001 14-7520 58200001 14-7626 58200001 14-7628 5820000200-7510 Account Description DISTOPSUPV/DRAFTNG/LABORJ/DIST SUPP DISTOPSUPV/DRAFTNG/LABOR/JENG SUPPRT DISTOPSUPV/DRAFTNG/ILCD/DIST SUPP DISTOPSUPV/DRAFTNG/ILCD/ENG SUPPRT DISTOPSUPV/DOC CNTRL/LABOR/ENG SUPPRT DISTOPSUPV/DOC CNTRLALCD/ENG SUPPRT DISTOPSUPV/TRN-HSE/LABOR/ENG SUPPRT DISTOPSUPV/TRN-HSE/ILCD/ENG SUPPRT DISTOPSUPV/TRN-OTH/LABOR/ENGINEERIN DISTOPSUPV/TRN-OTH/LABOR/DIST SVCS DISTOPSUPV/TRN-OTH/LABOR/ENG SUPPRT DISTOPSUPV/TRN-OTH/ALCD/ENGINEERIN DISTOPSUPV/TRN-OTH/ILCD/DIST SVCS DISTOPSUPV/TRN-OTH/ILCD/ENG SUPPRT DISTOPSUPV/SAFETYTRNG/LABOR/DIST SVCS DISTOPSUPV/SAFET YTRNG/LABOR/LAND SVCS DISTOPSUPV/SAFETYTRNG/LABOR/ENG SUPPRT DISTOPSUPV/SAFETYTRNG/ILCD/DIST SVCS DISTOPSUPV/SAFETYTRNG/ILCD/LAND SVCS DISTOPSUPV/SAFET YTRNG/ILCD/ENG SUPPRT DISTLDDISP/GENERAL/OTHER/S YSTEMCONT DISTLDDISP/GENERAL/LABOR/S YSTEMCONT DISTLDDISP/GENERAL/ILCD/S YSTEMCONT DISTSTAEXP/GENERAL/UTILITIES/RELAY DISTSTAEXP/STN SWTCH/OTHER/SUBSTATION DISTSTAEXP/STN SWTCH/LABOR/SUBSTATION DISTSTAEXP/STN SWTCH/LABOR/OP&ROW MNT DISTSTAEXP/STN SWTCH/LABOR/MNT&CONSTR DISTSTAEXP/STN SWTCH/ILCD/SUBSTATION DISTSTAEXP/STN SWTCH/ALCD/OP&ROW MNT DISTSTAEXP/STN SWTCH/ILCD/MNT&CONSTR DISTSTAEXP/STN RDSIN/OTHER/CONTRCOMM 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM | 2005 Test Year | Functional [ | | a _ Adjusted Total ia Allocator i Production _ | Transmission | ___ Distribution | a ($4,110) D-DDO1 $0 $0 ($4,110) 7 $79,861 D-DDO1 $0 $0 $79,861 ($2,371) D-DD01 $0 $0 ($2,371) $39,620 D-DDO1 $0 $0 $39,620 $3,483 D-DDO1 $0 $0 $3,483 $2,114 D-DDO1 $0 $0 $2,114 $1,774 D-DDO1 $0 $0 $1,774 $989 D-DD01 $0 $0 $989 $178 D-DDO01 $0 $0 $178 $3,436 D-DDO1 $0 $0 $3,436 $610 D-DDOL $0 $0 $610 $107 D-DD01 $0 $0 $107 $2,055 D-DD01 $0 $0 $2,055 $347 D-DDO1 $0 $0 $347 $346 D-DDO1 $0 $0 $346 $135 D-DDO1 $0 $0 $135 $49 D-DDO1 $0 $0 $49 $265 D-DD01 $0 $0 $265 $84 D-DDO1 $0 $0 $84 $29 D-DDO1 $0 $0 $29 $793 D-DDO1 $0 $0 $793 $364,835 D-DD0O1 $0 $0 $364,835 $157,065 D-DDO01 $0 $0 $157,065 ($39) D-DDO1 $0 $0 ($39) $121 D-DDO1 $0 $0 $121 $7,886 D-DD01 $0 $0 $7,886 $6,023 D-DDO1 $0 $0 $6,023 $419 D-DD01 $0 $0 $419 $3,669 D-DD01 $0 $0 $3,669 $2,405 D-DD01 $0 $0 $2,405 $174 D-DDO1 $0 $0 $174 $465 D-DD01 $0 $0 $465 AWM-03 Page 32 of 79 Customer | 50. $0 $0 OD ) $0 $0 $0 $0 $0 $0 $0 so $0 $0 $0 $0 $0 so ' ov 50 50 $0 $0 $0 $0 so so $0 $0 so Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year | Functional | | | | iy Hi Account 1 Account Description | Adjusted Total | Allocator _ | _ Production i Transmission _ Hl _Distribution \ Customer | 5820000201-7510 DISTSTAEXP/STN RDSIN/LABOR/CONTRCOMM $279 D-DDO1 $0 $0 $279 $0 5820000201-7520 DISTSTAEXP/STN RDSIN/LABOR/SUBSTATION $12,841 D-DD01 $0 $0 $12,841 $0 5820000203-7520 DISTSTAEXP/STN RDSIN/MLSP/SUBSTATION $1,070 D-DDO1 $0 $0 $1,070 $0 5820000204-7520 DISTSTAEXP/STN RDSIN/TRNS/SUBSTATION $2,712 D-DD01 $0 $0 $2,712 ) 5820000206-7520 DISTSTAEXP/STN RDSIN/UTILITIES/SUBSTATION $12,798 D-DDO1 $0 $0 $12,798 ' 5820000214-7510 DISTSTAEXP/STN RDSIN/ILCD/CONTRCOMM $135 D-DDO1 $0 $0 $135 $0 5820000214-7520 DISTSTAEXP/STN RDSIN/ILCD/SUBSTATION $6,580 D-DDO1 $0 $0 $6,580 $0 5820000222-7520 DISTSTAEXP/STN RDSIN/TOOLS/SUBSTATION $91 D-DDO1 $0 $0 $91 $0 5820005701-7668 DISTSTAEXP/DOC CNTRL/LABOR/ENG SUPPRT $632 D-DDO1 $0 $0 $632 $0 58200057 14-7668 DISTSTAEXP/DOC CNTRL/ILCD/ENG SUPPRT $372 D-DDO! $0 $0 $372 $0 5830000000-7625 DISTOHLNEX/GENERAL/OTHER/ENG TECHS $88 D-DDO1 $0 $0 $88 $0 5830000000-7662 DISTOHLNEX/GENERAL/OTHER/LAND SVCS $267 D-DDO1 $0 $0 $267 $0 5830000001-7624 DISTOHLNEX/GENERAL/LABOR/METER SHOP $32,759 D-DD01 $0 $0 $32,759 $0 5830000001-7628 DISTOHLNEX/GENERAL/LABOR/MNT&CONSTR $65,012 D-DD01 $0 $0 $65,012 $0 5830000001-7660 DISTOHLNEX/GENERAL/LABOR/DIST SVCS, $65 D-DDOI $0 $0 $65 $0 5830000001-7665 DISTOHLNEX/GENERAL/LABOR/DISTSVCCON $10,584 D-DDO01 $0 $0 $10,584 $0 5830000001-7670 DISTOHLNEX/GENERAL/LABOR/FLEET&MATL $334 D-DDO1 $0 $0 $334 $0 5830000002-7625 DISTOHLNEX/GENERAL/PFCT/ENG TECHS $577 D-DDOI $0 $0 $577 $0 5830000014-7624 DISTOHLNEX/GENERAL/ILCD/METER SHOP $18,873 D-DDO1 $0 $0 $18,873 $0 5830000014-7625 DISTOHLNEX/GENERAL/ILCD/ENG TECHS $81 D-DDO01 $0 $0 $81 ' 5830000014-7628 DISTOHLNEX/GENERAL/ILCD/MNT&CONSTR $20,262 D-DD01 $0 $0 $20,262 3U 5830000014-7660 DISTOHLNEX/GENERAL/ILCD/DIST SVCS ($2) D-DD01 $0 $0 ($2) $0 5830000014-7665 DISTOHLNEX/GENERAL/ILCD/DISTS VCCON $4,691 D-DD01 $0 $0 $4,691 $0 5830000014-7670 DISTOHLNEX/GENERAL/ILCD/FLEET&MATL $178 D-DD01 $0 $0 $178 $0 5830000030-7628 DISTOHLNEX/GENERAL/FLDCONT/MNT&CONSTR $988 D-DD01 $0 $0 $988 $0 5830000500-7626 DISTOHLNEX/DSTRSWTCH/OTHER/OP&ROW MNT $31 D-DDO1 $0 $0 $31 $0 5830000501-7626 DISTOHLNEX/DSTRSWTCH/LABOR/OP&ROW MNT $5,005 D-DD01 $0 $0 $5,005 $0 5830000504-7626 DISTOHLNEX/DSTRSWTCH/TRNS/OP&ROW MNT $80 D-DDO1 $0 $0 $80 $0 58300005 14-7626 DISTOHLNEX/DSTRSWTCH/ILCD/OP&ROW MNT $2,161 D-DDOI $0 $0 $2,161 $0 5830000604-7628 DISTOHLNEX/SCHED ACT/TRNS/MNT&CONSTR $2,091 D-DD01 $0 $0 $2,091 $0 5830002100-7626 DISTOHLNEX/INSPLNP/OTHER/OP&ROW MNT $434 D-DDO1 $0 $0 $434 $0 5830002100-7628 DISTOHLNEX/INSPLNP/OTHER/MNT&CONSTR $124 D-DDO1 $0 $0 $124 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 33 of 79 Account 5830002101-7626 5830002101-7628 58300021 14-7626 58300021 14-7628 5830002201-7626 5830002201-7628 5830002214-7626 5830002214-7628 5830002225-7628 5830002230-7628 5830500000-7628 5830500001-7628 5830500014-7628 5840000000-7625 5840000000-7662 5840000001-7624 5840000001 -7628 5840000001-7660 5840000001-7665 5840000001-7670 5840000003-7628 5840000014-7624 584000001 4-7625 5840000014-7628 5840000014-7660 5840000014-7665 5840000014-7670 5840000030-7628 5840000500-7626 5840000500-7628 5840000501-7626 5840000501-7628 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Account Description } T 2005 Test Year i] DISTOHLNEX/INSPLNP/LABOR/OP&ROW MNT DISTOHLNEX/INSPLNP/LABOR/MNT&CONSTR DISTOHLNEX/INSPLNP/ILCD/OP&ROW MNT DISTOHLNEX/INSPLNP/ILCD/MNT&CONSTR DISTOHLNEX/&RTRMT/LABOR/OP&ROW MNT DISTOHLNEX/[&RTRMT/LABOR/MNT& CONSTR DISTOHLNEXA&RTRMT/ILCD/OP&ROW MNT DISTOHLNEX/I&RTRMT/ILCD/MNT&CONSTR DISTOHLNEX/I&RTRMT/MTIC/MNT& CONSTR DISTOHLNEX/&RTRMT/FLDCONT/MNTCONSTR ST-OH LINE/GENERALIOTHER/MNT&CONSTR ST-OH LINE/GENERAL/LABOR/MNT&CONSTR ST-OH LINE/GENERAL/ILCD/MNT&CONSTR DISTUGLNEX/GENERAL/OTHER/ENG TECHS DISTUGLNEX/GENERAL/OTHER/LAND SVCS DISTUGLNEX/GENERAL/LABOR/METER SHOP DISTUGLNEX/GENERAL/LABOR/MNT&CONSTR DISTUGLNEX/GENERAL/LABOR/DIST SVCS DISTUGLNEX/GENERAL/LABOR/DISTSVCCON DISTUGLNEX/GENERAL/LABOR/FLEET&MATL DISTUGLNEX/GENERAL/MLSP/MNT&CONSTR DISTUGLNEX/GENERAL/ILCD/METER SHOP DISTUGLNEX/GENERAL/ILCD/ENG TECHS DISTUGLNEX/GENERAL/ILCD/MNT&CONSTR DISTUGLNEX/GENERAL/ILCD/DIST SVCS DISTUGLNEX/GENERAL/ILCD/DISTSVCCON DISTUGLNEX/GENERAL/ILCD/FLEET&MATL DISTUGLNEX/GENERAL/FLDCONT/MNTCONSTR DISTUGLNEX/DSTRSWTCH/OTHER/OPROW MNT DISTUGLNEX/DSTRSWTCH/OTHER/MNTCONSTR DISTUGLNEX/DSTRSWTCH/LABOR/OPROW MNT DISTUGLNEX/DSTRSWTCH/LABOR/MNTCONSTR 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Functional er Allocator i Production | Transmission _ | Distribution | Customer $208,559 D-DDO1 $0 $0 $208,559 $5,704 D-DDO1 $0 $0 $5,704 $91,505 D-DDO1 $0 $0 $91,505 $2,983 D-DDOL $0 $0 $2,983 $33 D-DDO1 $0 $0 $33 $12,347 D-DDO01 $0 $0 $12,347 $17 D-DDO1 $0 $0 $17 $5,346 D-DDO01 $0 $0 $5,346 ($33,351) D-DD01 $0 $0 ($33,351) $1,322 D-DD01 $0 $0 $1,322 $155 D-DDO1 $0 $0 $155 $3,893 D-DD01 $0 $0 $3,893 $1,459 D-DDO1 $0 $0 $1,459 $25 D-DDO1 $0 $0 $25 $1,600 D-DD01 $0 $0 $1,600 $5,099 D-DDO01 $0 $0 $5,099 $26,327 D-DD01 $0 $0 $26,327 $365 D-DD01 $0 $0 $365 $10,943 D-DD01 $0 $0 $10,943 $334 D-DD01 $0 $0 $334 $0 D-DDO1 $0 $0 $0 $2,792 D-DDO1 $0 $0 $2,792 $24 D-DDO1 $0 $0 $24 $12,826 D-DD01 $0 $0 $12,826 $179 D-DDO1 $0 $0 $179 $4,981 D-DD01 $0 $0 $4,981 $178 D-DDO1 $0 $0 $178 $20,324 D-DDO1 $0 $0 $20,324 $186 D-DD01 $0 $0 $186 $31 D-DDO1 $0 $0 $31 $12,117 D-DDO01 $0 $0 $12,117 $620 D-DDO01 $0 $0 $620 AWM-03 Page 34 of 79 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 dw $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) a eae a al ; 2005 Test Year : i 0057 ql Functional ] | Account | Soe Account Description : : | Adjusted Total _ | Allocator Production __Transmission | __Distribution le ___Customer | 5840000514-7626 DISTUGLNEX/DSTR SWTCH/ILCD/OP&ROW MNT $5,098 D-DDOI $0 so $5,098 $0 58400005 14-7628 DISTUGLNEX/DSTR SWTCH/ILCD/MNT&CONSTR $234 D-DD01 $0 $0 $234 $0 5840002100-7626 DISTUGLNEX/INSPLNP/OTHER/OP&ROW MNT $31 D-DDO1 $0 $0 $31 $0 5840002101-7626 DISTUGLNEX/INSPLNP/LABOR/OP&ROW MNT $7,806 D-DDOI $0 $0 $7,806 ’ $840002101-7628 DISTUGLNEX/INSPLNP/LABOR/MNT&CONSTR $743 D-DD01 $0 $0 $743 ) 58400021 14-7626 DISTUGLNEX/INSPLNP/ILCD/OP&ROW MNT $3,389 D-DDO1 $0 $0 $3,389 $0 $8400021 14-7628 DISTUGLNEX/INSPLNP/ILCD/MNT&CONSTR $388 D-DDO1 $0 $0 $388 $0 5840002200-7628 DISTUGLNEX/&RTRMT/OTHER/MNT&CONSTR $155 D-DDO1 $0 $0 $155 $0 5840002201-7626 DISTUGLNEXM&RTRMT/LABOR/OP&ROW MNT $831 D-DDO1 $0 $0 $831 $0 5840002201-7628 DISTUGLNEXM&RTRMT/LABOR/MNT&CONSTR $7,022 D-DDO1 $0 $0 $7,022 $0 $840002214-7626 DISTUGLNEX/I&RTRMT/ALCD/OP&ROW MNT $332 D-DDO1 $0 $0 $332 $0 584000221 4-7628 DISTUGLNEXA&RTRMT/LCD/MNT&CONSTR $3,750 D-DDO1 $0 $0 $3,750 $0 5840002225-7628 DISTUGLNEXA&RTRMT/MTIC/MNT&CONSTR ($270,584) D-DD01 $0 $0 ($270,584) $0 5840002230-7628 DISTUGLNEX/IRTRMT/FLDCONTRAC/MNTCONSTR $538 D-DDO1 $0 $0 $538 $0 5840002300-7626 DISTUGLNEX/LOCATING/OTHER/OP&ROW MNT $465 D-DDO1 $0 $0 $465 $0 5840002301-7626 DISTUGLNEX/LOCATING/LABOR/OP&ROW MNT $32,326 D-DDO1 $0 $0 $32,326 $0 5840002301-7628 DISTUGLNEX/LOCATING/LABOR/MNT&CONSTR $89 D-DDO1 $0 $0 $89 $0 5840002302-7626 DISTUGLNEX/LOCATING/PFCT/OP&ROW MNT $628,254 D-DDO1 $0 $0 $628,254 $0 5840002304-7626 DISTUGLNEX/LOCATING/TRNS/OP&ROW MNT $10,328 D-DDO1 $0 $0 $10,328 $0 5840002314-7626 DISTUGLNEX/LOCATING/LCD/OP&ROW MNT $12,590 D-DDO1 $0 $0 $12,590 $840002314-7628 DISTUGLNEX/LOCATING/ILCD/MNT&CONSTR $48 D-DDO1 $0 $0 $48 ou 5850000000-7626 DISTSTLTS/GENERAL/OTHER/OP&ROW MNT $31 D-DDO1 $0 $0 $31 $0 5850000000-7628 DISTSTLTS/GENERAL/OTHER/MNT&CONSTR ($3) D-DD01 $0 $0 ($3) $0 5850000001-7624 DISTSTLTS/GENERAL/LABOR/METER SHOP $30,572 D-DDO1 $0 $0 $30,572 $0 5850000001-7626 DISTSTLTS/GENERAL/LABOR/OP&ROW MNT $7,065 D-DDO1 $0 $0 $7,065 $0 5850000001-7628 DISTSTLTS/GENERAL/LABOR/MNT&CONSTR $1,264 D-DDO1 : $0 $0 $1,264 $0 5850000001-7665 DISTSTLTS/GENERAL/LABOR/DISTS VCCON $t41 D-DD01 $0 $0 $141 $0 5850000003-7626 DISTSTLTS/GENERAL/MLSP/OP&ROW MNT $16,207 D-DDO1 $0 $0 $16,207 $0 5850000003-7628 DISTSTLTS/GENERAL/MLSP/MNT&CONSTR $19 D-DDO1 $0 $0 $19 $0 5850000014-7624 DISTSTLTS/GENERAL/ILCD/METER SHOP $17,781 D-DD01 $0 $0 $17,781 $0 5850000014-7626 DISTSTLTS/GENERALALCD/OP&ROW MNT $2,857 D-DDO1 $0 $0 $2,857 $0 5850000014-7628 DISTSTLTS/GENERAL/ALCD/MNT&CONSTR $380 D-DDO1 $0 $0 $380 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 35 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) oy: | 2005 Test Year Functional | Account | ____ Account Description | __ Adjusted Total __ Allocator Production _ | Transmission | _Distribution i __Customer 5850000014-7665 DISTSTLTS/GENERAL/ILCD/DISTSVCCON $55 D-DDO1 $0 $0 $55 $0 5850000601-7626 DISTSTLTS/SCHED ACT/LABOR/OPROW MNT $8,052 D-DDO01 $0 $0 $8,052 $0 5850000601-7628 DISTSTLTS/SCHED ACT/LABOR/MNTCONSTR $19,211 D-DDO1 $0 $0 $19,211 $0 5850000603-7626 DISTSTLTS/SCHED ACT/MLSP/OP&ROW MNT $3,825 D-DDO1 $0 $0 $3,825 ' 58500006 14-7626 DISTSTLTS/SCHED ACT/ILCD/OP&ROW MNT $3,612 D-DDO1 $0 $0 $3,612 ) 58500006 14-7628 DISTSTLTS/SCHED ACT/ILCD/MNT&CONSTR $8,830 D-DDO1 $0 $0 $8,830 $0 5850000700-7626 DISTSTLTS/REIMB ACT/OTHER/OP&ROW MNT $31 D-DD01 $0 $0 $31 $0 5850000701-7626 DISTSTLTS/REIMB ACT/LABOR/OP&ROW MNT $1,379 D-DDO1 $0 $0 $1,379 $0 5850000701-7628 DISTSTLTS/REIMB ACT/LABOR/MNT&CONSTR $348 D-DDO01 $0 $0 $348 $0 58500007 14-7626 DISTSTLTS/REIMB ACT/ILCD/OP&ROW MNT $525 D-DDO01 $0 $0 $525 $0 58500007 14-7628 DISTSTLTS/REIMB ACT/ILCD/MNT&CONSTR $178 D-DDO1 $0 $0 $178 $0 5850000800-7626 DISTSTLTS/OUT/TRBL/OTHER/OP&ROW MNT $78 D-DDO1 $0 $0 $78 $0 5850000801-7626 DISTSTLTS/OUT/TRBL/LABOR/OP&ROW MNT $55,888 D-DDOI $0 $0 $55,888 $0 5850000801-7628 DISTSTLTS/OUT/TRBL/LABOR/MNT&CONSTR $5,400 D-DDO1 $0 $0 $5,400 $0 58500008 14-7626 DISTSTLTS/OUT/TRBLALCD/OP&ROW MNT $23,929 D-DDO1 $0 $0 $23,929 $0 5850000814-7628 DISTSTLTS/OUT/TRBLALCD/MNT&CONSTR $2,298 D-DDO1 $0 $0 $2,298 $0 5860000000-7624 DISTMETER/GENERAL/OTHER/METER SHOP ($574) D-DDO1 $0 $0 ($574) $0 5860000001-7624 DISTMETER/GENERAL/LABOR/METER SHOP $42,211 D-DDO1 - $0 $0 $42,211 $0 5860000001-7626 DISTMETER/GENERAL/LABOR/OP&ROW MNT $4,160 D-DDO1 $0 $0 $4,160 $0 586000000 1-7628 DISTMETER/GENERAL/LABOR/MNT&CONSTR $704 D-DDO1 $0 $0 $704 ' 5860000004-7626 DISTMETER/GENERAL/TRNS/OP&ROW MNT $1,877 D-DDO1 $0 $0 $1,877 ov 58600000 14-7624 DISTMETER/GENERAL/ILCD/METER SHOP $26,268 D-DDO! $0 $0 $26,268 $0 5860000014-7626 DISTMETER/GENERAL/ILCD/OP&ROW MNT $1,880 D-DDO1 $0 $0 $1,880 $0 5860000014-7628 DISTMETER/GENERAL/ILCD/MNT&CONSTR $300 D-DD01 $0 $0 $300 $0 5860002201-7624 DISTMETER/I&RTRMT/LABOR/METER SHOP $26,512 D-DDO1 $0 $0 $26,512 $0 5860002203-7624 DISTMETER/&RTRMT/MLSP/METER SHOP $7,622 D-DD01 $0 $0 $7,622 $0 5860002214-7624 DISTMETER/I&RTRMT/ILCD/METER SHOP $12,844 D-DDO1 $0 $0 $12,844 $0 5860002225-7624 DISTMETER/I&RTRMT/MTIC/METER SHOP ($108,263) D-DDO1 $0 $0 ($108,263) $0 5860003000-7624 DISTMETER/CONDISCON/OTHER/METERSHOP $295 D-DDO1 $0 $0 $295 $0 5860003000-7626 DISTMETER/CONDISCON/OTHER/OPROW MNT $124 D-DDO1 $0 $0 $124 $0 5860003001-7624 DISTMETER/CONDISCON/LABOR/METERSHOP $26,921 D-DD01 $0 $0 $26,921 $0 5860003001-7626 DISTMETER/CONDISCON/LABOR/OP&ROW MNT $82,559 D-DDO1 $0 $0 $82,559 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 36 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) il Wn il im | il | 2005 Test Year | Functional | | | Account | Account Description NN __ Adjusted Total _ | Allocator | Production | Transmission | __ Distribution | Customer | 5860003001-7628 DISTMETER/CONDISCON/LABOR/MNT&CONST $4,420 D-DDO1 $0 $0 $4,420 $0 $860003003-7624 DISTMETER/CONDISCON/MLSP/METER SHOP $2,817 D-DD01 $0 $0 $2,817 $0 5860003003-7626 DISTMETER/CONDISCON/MLSP/OP&ROW MNT $270 D-DDO1 $0 $0 $270 $0 5860003004-7624 DISTMETER/CONDISCON/TRNS/METER SHOP $1,559 D-DDO1 $0 $0 $1,559 5860003004-7626 DISTMETER/CONDISCON/TRNS/OP&ROW MNT $74 D-DDO1 $0 $0 $74 5860003014-7624 DISTMETER/CONDISCON/ILCD/METER SHOP $13,182 D-DDO1 $0 $0 $13,182 $0 5860003014-7626 DISTMETER/CONDISCON/ILCD/OP&ROW MNT $143,948 D-DD01 $0 50 $143,948 $0 5860003014-7628 DISTMETER/CONDISCON/ILCD/MNT& CONSTR $2,393 D-DDO1 $0 50 $2,393 $0 5860003022-7624 DISTMETER/CONDISCON/TOOLS/METER SHOP Soll D-DD01 $0 $0 $611 $0 5860003100-7624 DISTMETER/INSP& AD/OTHER/METER SHOP $1,400 D-DD01 $0 $0 $1,400 50 5860003101-7624 DISTMETER/INSP&AD/LABOR/METER SHOP $39,582 D-DD01 $0 $0 $39,582 $0 5860003103-7624 DISTMETER/INSP&AD/MLSP/METER SHOP $19 D-DDO1 $0 50 519 $0 5860003114-7624 DISTMETER/INSP&AD/ILCD/METER SHOP $18,003 D-DDO1 $0 $0 $18,003 $0 5860003122-7624 DISTMETER/INSP&AD/TOOLS/METER SHOP $2,097 D-DD01 $0 $0 $2,097 50 5860003200-7624 DISTMETER/TESTING/OTHER/METER SHOP $16 D-DDO1 $0 $0 $16 $0 5860003201-7624 DISTMETER/TESTING/LABOR/METER SHOP $44,292 D-DD01 $0 $0 $44,292 50 5860003203-7624 DISTMETER/TESTING/MLSP/METER SHOP $659 D-DD01 50 $0 $659 $0 5860003214-7624 DISTMETER/TESTING/ILCD/METER SHOP $21,955 D-DDO1 $0 $0 $21,955 $0 5860003300-7624 DISTMETER/CHNG-RELOC/OTHER/METER SHOP $16 D-DD01 $0 $0 $16 50 5860003301-7624 DISTMETER/CHNG-RELOC/LABOR/METER SHOP $41,035 D-DD01 $0 $0 $41,035 5860003303-7624 DISTMETER/CHNG-RELOC/MLSP/METER SHOP $17,259 D-DDO1 $0 $0 $17,259 sv 5860003304-7624 DISTMETER/CHNG-RELOC/TRNS/METER SHOP $1,669 D-DD01 so $0 $1,669 $0 5860003314-7624 DISTMETER/CHNG-RELOC/ILCD/METER SHOP $19,657 D-DD01 $0 $0 $19,657 $0 5860032701-7624 DISTMETER/SUBTRNS/LABOR/METER SHOP 568 D-DDO1 $0 $0 $68 $0 5860032714-7624 DISTMETER/SUBTRNS/ILCD/METER SHOP $34 D-DDO1 $0 $0 $34 $0 5870000001-7626 DSTCUSINST/GENERAL/LABOR/OP&ROW MNT $929 D-DDO1 $0 $0 $929 30 5870000001-7660 DSTCUSINST/GENERAL/LABOR/DIST SVCS $1 D-DD01 $0 $0 $1 $0 5870000001-7665 - DSTCUSINST/GENERAL/LABOR/DISTSVCCON $2,378 D-DD01 $0 $0 $2,378 $0 5870000002-7660 DSTCUSINST/GENERAL/PFCT/DIST SVCS $57,315 D-DDO1 $0 $0 $57,315 $0 5870000014-7626 DSTCUSINST/GENERAL/ILCD/OP&ROW MNT $409 D-DDO1 50 $0 $409 $0 5870000014-7660 DSTCUSINST/GENERAL/ILCD/DIST SVCS ($9): D-DDO1 $0 $0 ($9) $0 5870000014-7665 DSTCUSINST/GENERAL/ILCD/DISTSVCCON $1,097 D-DDO1 $0 $0 $1,097 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 37 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year | Functional | \ | | I | Account i Account Description: LE __ Adjusted Total | Allocator | __ Production _ | _ Transmission | Distribution _ | Customer | 5870003001-7626 DSTCUSINST/CONDISCON/LABOR/OPROW MNT $2,113 D-DDO1 $0 so $2,113 $0 5870003014-7626 DSTCUSINST/CONDISCON/ILCD/OP&ROW MNT $1,033 D-DDO1 $0 $0 $1,033 $0 5870003600-7626 DSTCUSINST/INSPCODE/OTHER/OP&ROW MNT $31 D-DDO1 $0 $0 $31 $0 5870003601-7624 DSTCUSINST/INSPCODE/LABOR/METER SHOP $10,488 D-DD01 $0 $0 $10,488 0 5870003601-7626 DSTCUSINST/INSP CODE/LABOR/OP&ROW MNT $16,849 D-DDO1 $0 $0 $16,849 ) 5870003604-7626 DSTCUSINST/INSP CODE/TRNS/OP&ROW MNT $2,958 D-DDOI $0 $0 $2,958 $0 5870003614-7624 DSTCUSINST/INSP CODE/ILCD/METER SHOP $4,491 D-DDOI $0 $0 $4,491 $0 5870003614-7626 DSTCUSINST/INSP CODE/ILCD/OP&ROW MNT $7,051 D-DD01 $0 $0 $7,051 $0 5870003701-7624 DSTCUSINST/SVC COMPL/LABOR/METER SHOP $26,197 D-DDOI $0 $0 $26,197 $0 5870003701 -7626 DSTCUSINST/SVC COMPL/LABOR/OP&ROW MNT $68 D-DDO01 $0 $0 $68 $0 5870003703-7624 DSTCUSINST/SVC COMPL/MLSP/METER SHOP $12 D-DD01 $0 $0 $12 $0 5870003704-7624 DSTCUSINST/SVC COMPL/TRNS/METER SHOP $17 D-DD01 $0 $0 $17 $0 5870003714-7624 DSTCUSINST/SVC COMPL/ILCD/METER SHOP $10,553 D-DDO1 $0 $0 $10,553 $0 58700037 14-7626 DSTCUSINST/SVC COMPL/ILCD/OP&ROW MNT $36 D-DD01 $0 $0 $36 $0 5870003800-7624 DSTCUSINST/SVC UPGRD/OTHER/METER SHOP $47 D-DDO1 $0 $0 $47 $0 5870003800-7626 DSTCUSINST/SVC UPGRD/OTHER/OP&ROW MNT $140 D-DDO1 $0 $0 $140 $0 5870003801-7624 DSTCUSINST/SVC UPGRD/LABOR/METER SHOP $21,950 D-DDO1 $0 $0 $21,950 $0 5870003801-7626 DSTCUSINST/SVC UPGRD/LABOR/OP&ROW MNT $38,982 D-DDOI $0 $0 $38,982 $0 5870003801-7628 DSTCUSINST/SVC UPGRD/LABOR/MNT&CONSTR $2,093 D-DDO1 $0 $0 $2,093 $0 5870003803-7624 DSTCUSINST/SVC UPGRD/MLSP/METER SHOP $1,474 D-DDO1 $0 $0 $1,474 ) 5870003814-7624 DSTCUSINST/SVC UPGRD/ILCD/METER SHOP $9,801 D-DDO1 $0 $0 $9,801 wd 58700038 14-7626 DSTCUSINST/SVC UPGRD/ALCD/OP&ROW MNT $16,465 D-DDO1 $0 $0 $16,465 $0 5870003814-7628 DSTCUSINST/SVC UPGRD/ILCD/MNT&CONSTR $876 D-DD01 $0 $0 $876 $0 587000390 1-7624 DSTCUSINST/CURR DIVRN/LABOR/METER SHOP. $30,649 D-DDO1 $0 $0 $30,649 $0 5870003903-7624 DSTCUSINST/CURR DIVRN/MLSP/METER SHOP $1,103 D-DD01 $0 $0 $1,103 $0 5870003914-7624 DSTCUSINST/CURR DIVRN/ILCD/METER SHOP $15,210 D-DDO1 $0 $0 $15,210 $0 5880000000-7626 DISTMISCEX/GENERAL/OTHER/OP&ROW MNT $20 D-DDO1 $0 $0 $20 $0 5880000000-7628 DISTMISCEX/GENERAL/OTHER/MNT&CONSTR $12 D-DDO1 $0 $0 $12 $0 5880000001-7530 DISTMISCEX/GENERAL/LABOR/RELAY $35,746 D-DD01 $0 $0 $35,746 $0 5880000001-7626 DISTMISCEX/GENERAL/LABOR/OP&ROW MNT $273 D-DD01 $0 $0 $273 $0 5880000001-7628 DISTMISCEX/GENERAL/LABOR/MNT&CONSTR. $1,947 D-DD01 $0 $0 $1,947 $0 5880000001-7660 DISTMISCEX/GENERAL/LABOR/DIST SVCS $20,474 D-DD01 $0 $0 $20,474 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 38 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year Functional | i Account _ Been _ Account Description: Adjusted Total ___ Allocator | _ Production | __ Transmission $880000001-7662 DISTMISCEX/GENERAL/LABOR/LAND SVCS $9,475 D-DDO1 $0 $0 5880000001-7665 DISTMISCEX/GENERAL/LABOR/DISTS VCCON $26,254 D-DD01 $0 $0 5880000001-7666 DISTMISCEX/GENERAL/LABOR/DIST SUPP $283 D-DDOL $0 $0 5880000001 -7668 DISTMISCEX/GENERAL/LABOR/ENG SUPPRT $2,573 D-DD01 $0 $0 5880000001 -7676 DISTMISCEX/GENERAL/LABOR/PCB FACLTY $201 D-DDO1 $0 $0 5880000002-7520 DISTMISCEX/GENERAL/PFCT/SUBSTATION $914 D-DDO1 $0 $0 5880000003-7624 DISTMISCEX/GENERAL/MLSP/METER SHOP $307 D-DDO1 $0 $0 5880000003-7626 DISTMISCEX/GENERAL/MLSP/OP&ROW MNT $164 D-DDO1 $0 $0 5880000003-7628 DISTMISCEX/GENERAL/MLSP/MNT&CONSTR $892 D-DD01 $0 $0 5880000003-7660 DISTMISCEX/GENERAL/MLSP/DIST SVCS $692 D-DD01 $0 $0 5880000014-7530 DISTMISCEX/GENERAL/ILCD/RELAY $19,138 D-DDOL $0 $0 5880000014-7626 DISTMISCEX/GENERAL/ILCD/OP&ROW MNT $761 D-DDO1 $0 $0 5880000014-7628 DISTMISCEX/GENERAL/ILCD/MNT&CONSTR $1,025 D-DDO1 $0 $0 5880000014-7660 DISTMISCEX/GENERAL/ILCD/DIST SVCS $11,118 D-DDO1 $0 $0 5880000014-7662 DISTMISCEX/GENERAL/ILCD/LAND SVCS $6,323 D-DDO1 $0 $0 5880000014-7665 DISTMISCEX/GENERAL/ILCD/DISTSVCCON $12,487 D-DDOL $0 $0 5880000014-7666 DISTMISCEX/GENERAL/ILCD/DIST SUPP $161 D-DDOL $0 $0 5880000014-7668 DISTMISCEX/GENERAL/ILCD/ENG SUPPRT $1,499 D-DDO1 $0 $0 5880000014-7676 DISTMISCEX/GENERAL/ILCD/PCB FACLTY $90 D-DDO1 $0 $0 5880005101-7668 DISTMISCEX/DRAFTNG/LABOR/ENG SUPPRT $1,165 D-DD01 $0 $0 58800051 14-7668 DISTMISCEX/DRAFTNG/ILCD/ENG SUPPRT $700 D-DD01 $0 $0 5880005701-7668 DISTMISCEX/DOC CNTRL/LABOR/ENG SUPPRT $1,792 D-DDOL $0 $0 5880005714-7668 DISTMISCEX/DOC CNTRL/ILCD/ENG SUPPRT $1,102 D-DD01 $0 $0 5880032701-7668 DISTMISCEX/SUBTRNS/LABOR/ENG SUPPRT $3,319 D-DDO1 $0 $0 58800327 14-7668 DISTMISCEX/SUBTRNS/ILCD/ENG SUPPRT $1,963 D-DDO1 $0 $0 5880055200-7626 DISTMISCEX/TRN-HSE/OTHER/OP&ROW MNT $709 D-DDO1 $0 $0 $880055200-7628 DISTMISCEX/TRN-HSE/OTHER/MNT&CONSTR $160 D-DDO1 $0 $0 5880055201-7624 DISTMISCEX/TRN-HSE/LABOR/METER SHOP $12,144 D-DD01 $0 $0 5880055201-7626 DISTMISCEX/TRN-HSE/LABOR/OP&ROW MNT $34,284 D-DD01 $0 $0 5880055201-7628 DISTMISCEX/TRN-HSE/LABOR/MNT&CONSTR $38,585 D-DDO1 $0 $0 5880055201-7676 DISTMISCEX/TRN-HSE/LABOR/PCB FACLTY $9,885 D-DD01 $0 $0 5880055203-7626 DISTMISCEX/TRN-HSE/MLSP/OP&ROW MNT $303 D-DDO1 $0 $0 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Distribution — | Customer $9,475 $26,254 $283 $2,573 $201 $914 $307 $164 $892 $692 $19,138 $761 $1,025 $11,118 $6,323 $12,487 $161 $1,499 $90 $1,165 $700 $1,792 $1,102 $3,319 $1,963 $709 $160 $12,144 $34,284 $38,585 $9,885 $303 AWM-03 Page 39 of 79 il $0 $0 $0 ) ’ $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 wd $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) [- | / ] 2005 Test Year | Functional | THT TT ] | Account!) | | I Account Description | ~—_sAdjusted Total i Allocator 1 Production _ | __ Transmission | _Distribution | Customer _ | 5880055203-7628 DISTMISCEX/TRN-HSE/MLSP/MNT&CONSTR ($1,478) D-DDO1 $0 $0 ($1,478) $0 5880055214-7624 DISTMISCEX/TRN-HSE/ILCD/METER SHOP $5,802 D-DDO1 $0 $0 $5,802 $0 5880055214-7626 DISTMISCEX/TRN-HSE/ALCD/OP&ROW MNT $13,694 D-DDO01 $0 $0 $13,694 $0 5880055214-7628 DISTMISCEX/TRN-HSE/ALCD/MNT&CONSTR $18,344 D-DDOI $0 $0 $18,344 5880055214-7676 DISTMISCEX/TRN-HSE/ILCD/PCB FACLTY $4,824 D-DD01 $0 $0 $4,824 5880072000-7626 DISTMISCEX/SAFETRNG/OTHER/OPROWMNT $619 D-DD01 $0 $0 $619 $0 5880072000-7628 DISTMISCEX/SAFETRNG/OTHER/MNTCONSTR $31 D-DD01 $0 $0 $31 $0 5880072001-7624 DISTMISCEX/SAFETRNG/LABOR/METERSHOP $5,693 D-DD01 $0 $0 $5,693 $0 5880072001-7626 DISTMISCEX/SAFETRNG/LABOR/OPROWMNT $41,540 D-DD01 $0 $0 $41,540 $0 5880072001-7628 DISTMISCEX/SAFETRNG/LABOR/MNTCONSTR $25,026 D-DDO! $0 $0 $25,026 $0 5880072001-7670 DISTMISCEX/SAFETYTRNG/LABOR/FLEETMATL $1,168 D-DDO01 $0 $0 $1,168 $0 5880072001-7676 DISTMISCEX/SAFET YTRNG/LABOR/PCB FACLTY $2,694 D-DDOI $0 $0 $2,694 $0 5880072003-7626 DISTMISCEX/SAFETYTRNG/MLSP/OP&ROW MNT $433 D-DD01 $0 $0 $433 $0 5880072003-7628 DISTMISCEX/SAFETYTRNG/MLSP/MNT&CONSTR $433 D-DDO01 $0 $0 $433 $0 5880072014-7624 DISTMISCEX/SAFETYTRNG/ILCD/METER SHOP $2,867 D-DDO1 $0 $0 $2,867 $0 5880072014-7626 DISTMISCEX/SAFETYTRNG/ALCD/OP&ROW MNT $16,148 D-DDO1L $0 $0 $16,148 $0 5880072014-7628 DISTMISCEX/SAFETYTRNG/ILCD/MNT&CONSTR $11,602 D-DDO1 $0 $0 $11,602 $0 5880072014-7670 DISTMISCEX/SAFETYTRNG/ILCD/FLEET&MATL $563 D-DD01 $0 $0 $563 $0 5880072014-7676 DISTMISCEX/SAFETYTRNG/ILCD/PCB FACLTY $1,298 D-DDO1 $0 $0 $1,298 $0 5889927112-2101 DISTOPRCLR/SFTAMRT/DACL/CORPORATE $139,131 D-DD01 $0 $0 $139,131 ' 5890000009-7612 DISTRENTS/GENERAL/LEASES/OPERATIONS —__ $44,728 D-DDO1 $0 $0 $44,728 3U Total Distribution Expense - Operations | $4,903,520 I 7 $0 $0. $4,903,520 $0 Distribution Expense - Maintenance 5900000000-7600 DISTMTSUPV/GENERAL/OTHER/ENGINEERIN $105 D-DD01 $0 $0 $105 $0 5900000000-7665 DISTMTSUPV/GENERAL/OTHER/DISTS VCCON $250 D-DD01 $0 $0 $250 $0 5900000001-7500 DISTMTSUPV/GENERAL/LABOR/TRANSTECHS, $18,002 D-DDO1 $0 $0 $18,002 $0 5900000001-7510 DISTMTSUPV/GENERAL/LABOR/CONTRCOMM. $7,916 D-DD01 $0 $0 $7,916 $0 5900000001-7520 DISTMTSUPV/GENERAL/LABOR/SUBSTATION $56,718 D-DDO1 $0 $0 $56,718 $0 5900000001-7530 DISTMTSUPV/GENERAL/LABOR/RELAY $5,549 D-DDO1L $0 $0 $5,549 $0 5900000001-7550 DISTMTSUPV/GENERAL/LABOR/TECHS VCMNT $10,937 D-DD01 $0 $0 $10,937 $0 5900000001-7600 DISTMTSUPV/GENERAL/LABOR/ENGINEERIN $1,327 D-DD01 $0 $0 $1,327 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 40 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) - ; 7 “yy 2005 Test Year | Functional 7 — PT Account { 7 Account Description —__ Adjusted Total | ___Allocator | —_ Production _ __ Transmission i ___Distribution i Customer _ 5900000001-7612 DISTMTSUPV/GENERAL/LABOR/OPERATIONS $32,973 D-DD01 $0 $0 $32,973 $0 5900000001 -7624 DISTMTSUPV/GENERAL/LABOR/METER SHOP $42,626 D-DDO01 $0 $0 $42,626 $0 5900000001-7626 DISTMTSUPV/GENERAL/LABOR/OP&ROW MNT $110 D-DDO1 $0 $0 $110 $0 5900000001-7628 DISTMTSUPV/GENERAL/LABOR/MNT&CONSTR $39,401 D-DDO1 Se $0 $39,401 5900000001-7660 DISTMTSUPV/GENERAL/LABOR/DIST SVCS $30 D-DDO1 $0 $0 $30 5900000001 -7662 DISTMTSUPV/GENERAL/LABOR/LAND SVCS $24,910 D-DD01 $0 $0 $24,910 $0 5900000002-7662 DISTMTSUPV/GENERAL/PFCT/LAND SVCS $9,905 D-DDO1 $0 $0 $9,905 $0 5900000003-7660 DISTMTSUPV/GENERAL/MLSP/DIST SVCS $60 D-DDO1 $0 $0 $60 $0 5900000003-7665 DISTMTSUPV/GENERAL/MLSP/DISTS VCCON $5,396 D-DD01 $0 $0 $5,396 $0 5900000014-7500 DISTMTSUPV/GENERAL/ILCD/TRANSTECHS $8,427 D-DD01 $0 $0 $8,427 $0 5900000014-7510 DISTMTSUPV/GENERAL/ILCD/CONTRCOMM. $2,277 D-DDO01 $0 $0 $2,277 $0 5900000014-7520 DISTMTSUPV/GENERAL/ILCD/SUBSTATION $29,207 D-DDOl $0 $0 $29,207 $0 5900000014-7530 DISTMTSUPV/GENERAL/ILCD/RELAY $2,958 D-DDO1 $0 $0 $2,958 $0 5900000014-7550 DISTMTSUPV/GENERAL/ILCD/TECHS VCMNT $5,980 D-DDO1 $0 $0 $5,980 $0 5900000014-7600 DISTMTSUPV/GENERAL/LCD/ENGINEERIN $788 D-DDO1 $0 $0 $788 $0 5900000014-7612 DISTMTSUPV/GENERAL/ILCD/OPERATIONS $16,099 D-DDO1 $0 $0 $16,099 $0 5900000014-7624 DISTMTSUPV/GENERAL/ILCD/METER SHOP $24,367 D-DDO1 $0 $0 $24,367 $0 59000000 14-7626 DISTMTSUPV/GENERALALCD/OP&ROW MNT $58 D-DDOI $0 $0 $58 $0 5900000014-7628 DISTMTSUPV/GENERAL/ILCD/MNT&CONSTR $19,154 D-DDO01 $0 $0 $19,154 $0 5900000014-7660 DISTMTSUPV/GENERAL/ILCD/DIST SVCS $163 D-DD01 $0 $0 $163 590000001 4-7662 DISTMTSUPV/GENERAL/ILCD/LAND SVCS $16,306 D-DDO1 $0 $0 $16,306 du 590000001 4-7666 DISTMTSUPV/GENERAL/ILCD/DIST SUPP ($4) D-DD01 $0 $0 ($4) $0 5900001101-7510 DISTMTSUPV/PRE EQMNT/LABOR/CONTRCOMM $10,998 D-DDO1 $0 $0 $10,998 $0 5900001114-7510 DISTMTSUPV/PRE EQ MNT/ILCD/CONTRCOMM. $6,433 D-DDO1 $0 $0 $6,433 $0 5900005701-7666 DISTMTSUPV/DOC CNTRL/LABOR/DIST SUPP $1 D-DDO1 $0 $0 $1 $0 5900005701-7668 DISTMTSUPV/DOC CNTRL/LABOR/ENG SUPPRT $88 D-DD01 $0 $0 $88 $0 59000057 14-7666 DISTMTSUPV/DOC CNTRL/ILCD/DIST SUPP $0 D-DDO1 $0 $0 $0 $0 59000057 14-7668 DISTMTSUPV/DOC CNTRL/ALCD/ENG SUPPRT $53 D-DDO1 $0 $0 $53 $0 5900500001-7690 ST-MNTSUP/GENERAL/LABOR/TRANSPROJ $8,347 D-DD01 $0 $0 $8,347 $0 5900500014-7690 ST-MNTSUP/GENERAL/ILCD/TRANSPROJ $4,982 D-DD01 $0 $0 $4,982 $0 5920000000-7510 DSTMTSTAEQ/GENERAL/OTHER/CONTRCOMM $210 D-DD01 $0 $0 $210 $0 5920000001-7500 DSTMTSTAEQ/GENERAL/LABOR/TRANSTECHS, $8,380 D-DD01 $0 $0 $8,380 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 41 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Functional | 2005 Test Year | Account | Account Description | Adjusted Total | Allocator Production __ Transmission _ i __ Distribution — | ___ Customer 5920000001-7510 DSTMTSTAEQ/GENERAL/LABOR/CONTRCOMM $1,329 D-DDO1 $0 $0 $1,329 5920000001-7530 DSTMTSTAEQ/GENERAL/LABOR/RELAY $35,105 D-DD01 $0 $0 $35,105 5920000001-7540 DSTMTSTAEQ/GENERAL/LABOR/SCADA $69,504 D-DDO01 $0 $0 $69,504 5920000001-7550 DSTMTSTAEQ/GENERAL/LABOR/TECHSVCMNT $10,271 D-DDO1 $0 $0 $10,271 5920000001-7628 | DSTMTSTAEQ/GENERAL/LABOR/MNTCONSTR $3,947 D-DD01 $0 $0 $3,947 5920000001-7662 | DSTMTSTAEQ/GENERAL/LABOR/LAND SVCS $4,871 D-DD01 $0 $0 $4,871 5920000001-7668 | DSTMTSTAEQ/GENERAL/LABOR/ENG SUPPRT $1,514 D-DDO1 $0 $0 $1,514 5920000001-7690 DSTMTSTAEQ/GENERAL/LABOR/TRANSPROJ $102 D-DDO01 $0 $0 $102 5920000002-7510 DSTMTSTAEQ/GENERAL/PECT/CONTRCOMM $9,100 D-DD01 $0 $0 $9,100 5920000002-7540 | DSTMTSTAEQ/GENERAL/PFCT/SCADA $62,917 D-DDO01 $0 $0 $62,917 5920000002-7550 | DSTMTSTAEQ/GENERAL/PFCT/TECHSVCMNT $2,511 D-DDO01 $0 $0 $2,511 5920000003-7520 DSTMTSTAEQ/GENERAL/MLSP/SUBSTATION $175 D-DDO01 $0 $0 $175 5920000003-7530 DSTMTSTAEQ/GENERAL/MLSP/RELAY ($3,423) D-DDO01 $0 $0 ($3,423) 5920000003-7540 DSTMTSTAEQ/GENERAL/MLSP/SCADA $186 D-DDO01 $0 $0 $186 5920000014-7500 DSTMTSTAEQ/GENERAL/ILCD/TRANSTECHS $5,677 D-DDO01 $0 $0 $5,677 5920000014-7510 | DSTMTSTAEQ/GENERAL/ILCD/CONTRCOMM $641 D-DDO1 $0 $0 $641 5920000014-7530 | DSTMTSTAEQ/GENERAL/ILCD/RELAY $16,729 D-DDO01 $0 $0 $16,729 5920000014-7540 DSTMTSTAEQ/GENERAL/ILCD/SCADA $41,402 D-DDO1 $0 $0 $41,402 5920000014-7550 | DSTMTSTAEQ/GENERAL/ILCD/TECHSVCMNT $5,569 D-DDO1 $0 $0 $5,569 5920000014-7628 DSTMTSTAEQ/GENERAL/ILCD/MNT&CONSTR $1,958 D-DDO1 $0 $0 $1,958 5920000014-7662 DSTMTSTAEQ/GENERAL/ILCD/LAND SVCS $2,728 D-DDO01 $0 $0 $2,728 5920000014-7668 | DSTMTSTAEQ/GENERAL/ILCD/ENG SUPPRT $871 D-DDOI $0 $0 $871 5920000014-7690 DSTMTSTAEQ/GENERAL/ILCD/TRANSPROJ $56 D-DDO01 $0 $0 $56 5920000021-7510 DSTMTSTAEQ/GENERAL/TRED/CONTRCOMM $1,145 D-DDO1 $0 $0 $1,145 5920000022-7530 DSTMTSTAEQ/GENERAL/TOOLS/RELAY $2,844 D-DD01 $0 $0 $2,844 5920001000-7520 DSTMTSTAEQ/COREQMNT/OTHER/SUBST $78 D-DDO01 $0 $0 $78 5920001001-7510 _DSTMTSTAEQ/COREQMNT/LABOR/CONTRCOMM $7,052 D-DDO1 $0 $0 $7,052 5920001001-7520 DSTMTSTAEQ/COR EQ MNT/LABOR/SUBSTATION $55,395 D-DD01 $0 $0 $55,395 5920001001-7530 _DSTMTSTAEQ/COR EQ MNT/LABOR/RELAY $10,649 D-DDO1 $0 $0 $10,649 5920001002-7520 | DSTMTSTAEQ/COR EQ MNT/PFCT/SUBSTATION $336 D-DD01 $0 $0 $336 5920001003-7510 DSTMTSTAEQ/COR EQ MNT/MLSP/CONTRCOMM $1,976 D-DDO01 $0 $0 $1,976 5920001003-7520 | DSTMTSTAEQ/COR EQ MNT/MLSP/SUBSTATION $31,913 D-DDO1 $0 $0 $31,913 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 42 of 79 | | | $0 $0 $0 ) ) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ) ov $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) T T ] ; 2005 Test Year| Functional | | | i Account Account Description _ | Adjusted Total | Allocator_ | Production Transmission _ | Distribution | Customer _ 5920001003-7530 DSTMTSTAEQ/COR EQ MNT/MLSP/RELAY $33,946 D-DDO1 $0 $0 $33,946 $0 5920001004-7520 DSTMTSTAEQ/COR EQ MNT/TRNS/SUBSTATION $3,569 D-DD01 $0 $0 $3,569 $0 5920001004-7530 DSTMTSTAEQ/COR EQ MNT/TRNS/RELAY $74 D-DDO01 $0 $0 $74 $0 5920001014-7510 DSTMTSTAEQ/COR EQ MNT/ILCD/CONTRCOMM $3,156 D-DDO1 $0 $0 $3,156 ss] 5920001014-7520 DSTMTSTAEQ/COR EQ MNT/ILCD/SUBSTATION $24,653 D-DD01 $0 $0 $24,653 ) 5920001014-7530 DSTMTSTAEQ/COR EQ MNT/ILCD/RELAY $5,215 D-DD01 $0 $0 $5,215 $0 5920001100-7520 © DSTMTSTAEQ/PRE EQ MNT/OTHER/SUBSTATION $1,555 D-DDO1 $0 $0 $1,555 $0 5920001101-7510 DSTMTSTAEQ/PRE EQ MNT/LABOR/CONTRCOMM $9,145 D-DD01 $0 $0 $9,145 $0 5920001101-7520 DSTMTSTAEQ/PRE EQ MNT/LABOR/SUBSTATION $147,655 D-DD01 $0 $0 $147,655 $0 5920001101-7530 DSTMTSTAEQ/PRE EQ MNT/LABOR/RELAY $329 D-DDO1 $0 $0 $329 $0 5920001102-7520 DSTMTSTAEQ/PRE EQ MNT/PFCT/SUBSTATION $129,275 D-DDO1 $0 $0 $129,275 $0 5920001103-7510 DSTMTSTAEQ/PRE EQ MNT/MLSP/CONTRCOMM $982 D-DDO1 $0 $0 $982 $0 5920001103-7520 DSTMTSTAEQ/PRE EQ MNT/MLSP/SUBSTATION $72,113 D-DD01 $0 $0 $72,113 $0 5920001104-7520 DSTMTSTAEQ/PRE EQ MNT/TRNS/SUBSTATION $2,103 D-DDO01 $0 $0 $2,103 $0 5920001114-7510 DSTMTSTAEQ/PRE EQ MNT/ILCD/CONTRCOMM. $4,205 D-DDOL $0 $0 $4,205 $0 5920001114-7520 DSTMTSTAEQ/PRE EQ MNT/ILCD/SUBSTATION $69,381 D-DDO1 $0 $0 $69,381 $0 5920001114-7530 DSTMTSTAEQ/PRE EQ MNT/ILCD/RELAY $175 D-DDO1 $0 $0 $175 $0 5920001121-7520 DSTMTSTAEQ/PRE EQ MNT/TRED/SUBSTATION $7,761 D-DDO01 $0 $0 $7,761 $0 5920001122-7520 DSTMTSTAEQ/PRE EQ MNT/TOOLS/SUBSTATION $25,498 D-DD01 $0 $0 $25,498 $0 5920001200-7520 DSTMTSTAEQ/STN CLR-LS/OTHER/SUBSTATION $15 D-DDO1 $0 $0 $15 ) 5920001201-7520 DSTMTSTAEQ/STN CLR-LS/LABOR/SUBSTATION $15,764 D-DD01 $0 $0 $15,764 ov 5920001202-7520 DSTMTSTAEQ/STN CLR-LS/PFCT/SUBSTATION $25,871 D-DDO1 $0 $0 $25,871 $0 5920001203-7520 DSTMTSTAEQ/STN CLR-LS/MLSP/SUBSTATION $109 D-DDO1 $0 $0 $109 $0 5920001214-7520 DSTMTSTAEQ/STN CLR-LS/ILCD/SUBSTATION $7,107 D-DDO1 $0 $0 $7,107 $0 5920001301-7520 DSTMTSTAEQ/YB&FMTN/LABOR/SUBSTATION $5,890 D-DDO1 $0 $0 $5,890 $0 5920001301-7626 DSTMTSTAEQ/YB&FMTN/LABOR/OP&ROW MNT $34 D-DD01 $0 $0 $34 $0 5920001302-7520 DSTMTSTAEQ/YB&FMTN/PFCT/SUBSTATION $3,097 D-DDO1 $0 $0 $3,097 $0 5920001303-7520 DSTMTSTAEQ/YB&FMTN/MLSP/SUBSTATION $1,429 D-DDO1 $0 $0 $1,429 $0 5920001314-7520 DSTMTSTAEQ/YB&FMTNALCD/SUBSTATION $2,759 D-DDO1 $0 $0 $2,759 $0 5920001314-7626 DSTMTSTAEQ/YB&FMTN/ILCD/OPKROW MNT $15 D-DDOI $0 $0 $15 $0 5920005 102-7668 DSTMTSTAEQ/DRAFTNG/PFCT/ENG SUPPRT $8,992 D-DD01 $0 $0 $8,992 $0 5920005700-7668 DSTMTSTAEQ/DOC CNTRL/OTHER/ENG SUPPRT $25 D-DDO1 $0 $0 $25 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 43 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) ome | 2005 Test Year | Functional ey Account Account Description Adjusted Total | _Alllocator | Production | Transmission — | ____Distribution | —__ Customer 5920005701-7530 DSTMTSTAEQ/DOC CNTRL/LABOR/RELAY $155 D-DDO1 $0 $0 $155 $0 5920005701-7668 | DSTMTSTAEQ/DOC CNTRL/LABOR/ENG SUPPRT $14,752 D-DDO1 $0 $0 $14,752 $0 5920005714-7530 DSTMTSTAEQ/DOC CNTRL/ILCD/RELAY $72 D-DDO1 $0 $0 $72 $0 5920005714-7668 | DSTMTSTAEQ/DOC CNTRL/LCD/ENG SUPPRT $8,817 D-DDO1 $0 $0 $8,817 ' 5920032706-7500 DSTMTSTAEQ/SUBTRNS/UTIL/TRANSTECHS $254 D-DDO1 $0 $0 $254 \ 5930000000-7626 | DSTMTOHLNS/GENERAL/OTHER/OP&ROW MNT $996 D-DDOI $0 $0 $996 $0 5930000000-7628 | DSTMTOHLNS/GENERAL/OTHER/MNT&CONSTR $552 D-DDO1 $0 $0 $552 $0 5930000001-7624 DSTMTOHLNS/GENERAL/LABOR/METER SHOP $is4 D-DDOI $0 50 $isa 50 5930000001-7626 DSTMTOHLNS/GENERAL/LABOR/OP&ROW MNT $3,848 D-DDO1 $0 $0 $3,848 $0 5930000001-7628 | DSTMTOHLNS/GENERAL/LABOR/MNT&CONSTR $5,320 D-DD01 $0 $0 $5,320 $0 5930000001-7665 | DSTMTOHLNS/GENERAL/LABOR/DISTSVCCON $902 D-DDO1 $0 50 $902 50 5930000002-7628 | DSTMTOHLNS/GENERAL/PFCT/MNT&CONSTR $131 D-DDO1 $0 $0 $131 $0 5930000014-7624 | DSTMTOHLNS/GENERAL/ILCD/METER SHOP $52 D-DDO1 $0 $0 $52 $0 5930000014-7626 DSTMTOHLNS/GENERAL/ILCD/OP&ROW MNT $1,448 D-DDO1 $0 50 $1,448 50 5930000014-7628 | DSTMTOHLNS/GENERAL/ILCD/MNT&CONSTR $2,478 D-DD01 $0 $0 $2,478 50 5930000014-7665 DSTMTOHLNS/GENERAL/ILCD/DISTSVCCON $404 D-DD01 $0 $0 $404 $0 5930000030-7628 | DSTMTOHLNS/GENERAL/FLDCON/MNTCONSTR $13,120 D-DD01 50 50 $13,120 $0 5930000600-7624 | _DSTMTOHLNS/SCHED ACT/OTHER/METER SHOP $183 D-DD01 50 50 $183 $0 5930000600-7626 DSTMTOHLNS/SCHED ACT/OTHER/OP&ROW MNT $9,521 D-DDO1 $0 $0 $9,521 $0 5930000600-7628 | DSTMTOHLNS/SCHED ACT/OTHER/MNT&CONSTR $4,797 D-DD01 $0 $0 $4,797 ) 5930000601-7520 DSTMTOHLNS/SCHED ACT/LABOR/SUBSTATION $5,054 D-DD01 $0 50 $5,054 ov 5930000601-7624 | DSTMTOHLNS/SCHED ACT/LABOR/METER SHOP $4,152 D-DDO1 50 $0 $4,152 $0 5930000601-7626 | DSTMTOHLNS/SCHED ACT/LABOR/OP&ROW MNT $164,896 D-DD01 $0 50 $164,896 $0 5930000601-7628 | DSTMTOHLNS/SCHED ACT/LABOR/MNT&CONSTR $206,697 D-DD01 $0 $0 $206,697 $0 5930000601-7676 | DSTMTOHLNS/SCHED ACT/LABOR/PCB FACLTY $529 D-DDO1 $0 $0 $529 $0 5930000602-7626 DSTMTOHLNS/SCHED ACT/PFCT/OP&ROW MNT $11,727 D-DD01 $0 $0 $11,727 $0 5930000602-7628 DSTMTOHLNS/SCHED ACT/PFCT/MNT&CONSTR $3,310 D-DDO1 $0 $0 $3,310 $0 5930000603-7520 DSTMTOHLNS/SCHED ACT/MLSP/SUBSTATION $56 D-DD01 $0 50 $56 $0 5930000603-7626 DSTMTOHLNS/SCHED ACT/MLSP/OP&ROW MNT $25,954 D-DD01 $0 $0 $25,954 $0 5930000603-7628 | DSTMTOHLNS/SCHED ACT/MLSP/MNT&CONSTR $55,179 D-DDO01 $0 $0 $55,179 $0 5930000604-7626 DSTMTOHLNS/SCHED ACT/TRNS/OP&ROW MNT $9,423 D-DD01 50 $0 $9,423 $0 5930000604-7628 | DSTMTOHLNS/SCHED ACT/TRNS/MNT&CONSTR $8,857 D-DDO1 $0 $0 $8,857 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 44 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Ty). | 2005 Test Year Functional i | | | Account | _ : Account Description _ ime __ Adjusted Total | Allocator mi Production L | Transmission — _ | Distribution | _ _Customer | © $930000604-7665 DSTMTOHLNS/SCHED ACT/TRNS/DISTSVCCON si7l D-DDO! $0 80 si7l $0 59300006 14-7520 DSTMTOHLNS/SCHED ACT/ILCD/SUBSTATION $2,202 D-DDO1 $0 $0 $2,202 $0 59300006 14-7624 DSTMTOHLNS/SCHED ACT/ILCD/METER SHOP $1,511 D-DDO1 $0 $0 $1,511 $0 59300006 14-7626 DSTMTOHLNS/SCHED ACT/ILCD/OP&ROW MNT $95,863 D-DD01 $0 $0 $95,863 59300006 14-7628 DSTMTOHLNS/SCHED ACT/ILCD/MNT&CONSTR $141,822 D-DDO1 $0 $0 $141,822 59300006 14-7676 DSTMTOHLNS/SCHED ACT/ILCD/PCB FACLTY $279 D-DDO1 $0 $0 $279 $0 5930000622-7626 DSTMTOHLNS/SCHED ACT/TOOLS/OP&ROW MNT $23,649 D-DDO1 $0 $0 $23,649 $0 5930000622-7628 DSTMTOHLNS/SCHED ACT/TOOLS/MNT&CONSTR $25,606 D-DDO1 $0 $0 $25,606 $0 5930000630-7626 DSTMTOHLNS/SCHEDACT/FLDCONT/OPROWMNT $4,076 D-DDO01 $0 $0 $4,076 $0 5930000630-7628 DSTMTOHLNS/SCHEDACT/FLDCONT/MNTCONSTR $25,024 D-DDO1 $0 $0 $25,024 $0 5930000700-7626 DSTMTOHLNS/REIMB ACT/OTHER/OP&ROW MNT $233 D-DDO! $0 $0 $233 $0 5930000700-7628 DSTMTOHLNS/REIMB ACT/OTHER/MNT&CONSTR $1,690 D-DDO1 $0 $0 $1,690 $0 5930000701-7626 DSTMTOHLNS/REIMB ACT/LABOR/OP&ROW MNT $7,728 D-DDO1 $0 $0 $7,728 $0 5930000701-7628 DSTMTOHLNS/REIMB ACT/LABOR/MNT&CONSTR $17,747 D-DDO1 $0 $0 $17,747 $0 5930000702-7626 DSTMTOHLNS/REIMB ACT/PFCT/OPR&ROW MNT $210 D-DDO1 $0 $0 $210 $0 5930000704-7626 DSTMTOHLNS/REIMB ACT/TRNS/OP&ROW MNT $40 D-DDO1 $0 $0 $40 $0 59300007 14-7626 DSTMTOHLNS/REIMB ACT/ILCD/OP&ROW MNT $2,622 D-DDO1 $0 $0 $2,622 $0 59300007 14-7628 DSTMTOHLNS/REIMB ACT/ILCD/MNT&CONSTR $6,893 D-DDO1 $0 $0 $6,893 $0 5930000800-7520 DSTMTOHLNS/OUT/TRBL/OTHER/SUBSTATION $279 D-DDO1 $0 $0 $279 $0 5930000800-7626 DSTMTOHLNS/OUT/TRBL/OTHER/OP&ROW MNT $7,378 D-DDO1 $0 $0 $7,378 ) 5930000800-7628 DSTMTOHLNS/OUT/TRBL/OTHER/MNT&CONSTR $4,029 D-DD01 $0 $0 $4,029 oJ 5930000801 -7520 DSTMTOHLNS/OUT/TRBL/LABOR/SUBSTATION $8,926 D-DDO1 $0 $0 $8,926 $0 5930000801-7624 DSTMTOHLNS/OUT/TRBL/LABOR/METER SHOP $13,660 D-DD01 $0 $0 $13,660 $0 5930000801-7626 DSTMTOHLNS/OUT/TRBL/_LABOR/OP&ROW MNT $242,036 D-DDO1 $0 $0 $242,036 $0 5930000801-7628 DSTMTOHLNS/OUT/TRBL/LABOR/MNT&CONSTR $109,917 D-DD01 $0 $0 $109,917 $0 5930000801-7676 DSTMTOHLNS/OUT/TRBL/LABOR/PCB FACLTY $267 D-DDO1 $0 $0 $267 $0 5930000802-7626 DSTMTOHLNS/OUT/TRBL/PFCT/OP&ROW MNT $25,886 D-DDO1 $0 $0 $25,886 $0 5930000803-7626 DSTMTOHLNS/OUT/TRBL/MLSP/OP&ROW MNT $5,112 D-DDO1 $0 $0 $5,112 $0 5930000803-7628 DSTMTOHLNS/OUT/TRBL/MLSP/MNT&CONSTR $3,087 D-DDO1 $0 $0 $3,087 $0 5930000804-7626 DSTMTOHLNS/OUT/TRBL/TRNS/OP&ROW MNT $14,249 D-DD01 $0 $0 $14,249 $0 5930000804-7628 DSTMTOHLNS/OUT/TRBL/TRNS/MNT&CONSTR $3,320 D-DDO1 $0 $0 $3,320 $0 59300008 14-7520 DSTMTOHLNS/OUT/TRBLALCD/SUBSTATION $4,161 D-DDO01 $0 $0 $4,161 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 45 of 79 -— __ Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) } 2005 Test Year | Functional | | | | Account Account Description Adjusted Total | Allocator _ a Production | __ Transmission __ Distribution | ____ Customer 59300008 14-7624 DSTMTOHLNS/OUT/TRBLALCD/METER SHOP $4,976 D-DD01 $0 $0 $4,976 59300008 14-7626 DSTMTOHLNS/OUT/TRBL/ILCD/OP&ROW MNT $84,615 D-DDO1 $0 $0 $84,615 59300008 14-7628 DSTMTOHLNS/OUT/TRBL/AILCD/MNT&CONSTR $44,295 D-DDO1 $0 $0 $44,295 59300008 14-7676 DSTMTOHLNS/OUT/TRBL/ILCD/PCB FACLTY $97 D-DD01 $0 $0 $97 5930000830-7628 DSTMTOHLNS/OUT/TRBL/FLDCON/MNTCONSTR $11,851 D-DDO1 $0 $0 $11,851 5930001700-7626 DSTMTOHLNS/CLR-TRM/OTHER/OP&ROW MNT $155 D-DDO1 $0 $0 $155 5930001700-7670 DSTMTOHLNS/CLR-TRM/OTHER/FLEET&MATL. $137 D-DD01 $0 $0 $137 5930001701-7626 DSTMTOHLNS/CLR-TRM/LABOR/OP&ROW MNT $3,461 D-DDO1 $0 $0 $3,461 5930001701-7670 DSTMTOHLNS/CLR-TRM/LABOR/FLEET&MATL $70,531 D-DDO1 $0 $0 $70,531 5930001702-7626 DSTMTOHLNS/CLR-TRM/PFCT/OP&ROW MNT $98,116 D-DDO1 $0 $0 $98,116 5930001702-7670 DSTMTOHLNS/CLR-TRM/PFCT/FLEET&MATL $1,099,058 D-DD01 $0 $0 $1,099,058 5930001703-7670 DSTMTOHLNS/CLR-TRM/MLSP/FLEET&MATL $75 D-DD01 $0 $0 $75 5930001714-7626 DSTMTOHLNS/CLR-TRM/ILCD/OP&ROW MNT $1,609 D-DD01 $0 $0 $1,609 5930001714-7670 DSTMTOHLNS/CLR-TRM/ILCD/FLEET&MATL $34,456 D-DDO1 $0 $0 $34,456 5930001802-7626 DSTMTOHLNS/CLRHTKT/PFCT/OP&ROW MNT $5,257 D-DD01 $0 $0 $5,257 5930001802-7670 DSTMTOHLNS/CLRHTKT/PFCT/FLEET&MATL $503,830 D-DDO1 $0 $0 $503,830 5930001902-7626 DSTMTOHLNS/CLR/TBL TK/PFCT/OP&ROW MNT $592 D-DDO1 $0 $0 $592 5930500800-7628 ST-MNTOH/OUT/TRBL/OTHER/MNT&CONSTR $62 D-DDO1 $0 $0 $62 5930500801-7628 ST-MNTOH/OUT/TRBL/LABOR/MNT&CONSTR $2,081 D-DDO1 $0 $0 $2,081 5930500814-7628 ST-MNTOH/OUT/TRBL/ILCD/MNT&CONSTR $817 D-DD01 $0 $0 $817 5940000001-7200 DSTMTUGLNS/GENERAL/LABOR/ENVIRO ENG $671 D-DDO1 $0 $0 $671 5940000001-7628 DSTMTUGLNS/GENERAL/LABOR/MNT&CONSTR $1,979 D-DDO1 $0 $0 $1,979 5940000003-7628 DSTMTUGLNS/GENERAL/MLSP/MNT&CONSTR ($1,001) D-DDO1 $0 $0 ($1,001) 5940000014-7200 DSTMTUGLNS/GENERAL/ILCD/ENVIRO ENG $386 D-DDO1 $0 $0 $386 5940000014-7628 DSTMTUGLNS/GENERAL/ILCD/MNT&CONSTR $901 D-DDO1 $0 $0 $901 5940000030-7628 DSTMTUGLNS/GENERAL/FLDCONT/MNTCONSTR $1,504 D-DDO1 $0 $0 $1,504 5940000600-7626 DSTMTUGLNS/SCHED ACT/OTHER/OP&ROW MNT $2,144 D-DDOI $0 $0 $2,144 5940000600-7628 DSTMTUGLNS/SCHED ACT/OTHER/MNT&CONSTR $319 D-DD01 $0 $0 $319 5940000601 -7626 DSTMTUGLNS/SCHED ACT/LABOR/OP&ROW MNT $110,854 D-DD01 $0 $0 $110,854 5940000601-7628 DSTMTUGLNS/SCHED ACT/LABOR/MNT&CONSTR $116,614 D-DDO1 $0 $0 $116,614 5940000602-7628 DSTMTUGLNS/SCHED ACT/PFCT/MNT&CONSTR $14,106 D-DDO1 $0 $0 $14,106 5940000603-7626 DSTMTUGLNS/SCHED ACT/MLSP/OP&ROW MNT $27,104 D-DD01 $0 $0 $27,104 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 46 of 79 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 ou $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year | Functional | | i Account fo ____ Account Description _ Adjusted Total | Allocator | Production _ Transmission | Distribution — | Customer 5940000603-7628 DSTMTUGLNS/SCHED ACT/MLSP/MNT&CONSTR ($4,667) D-DDO1 $0 $0 ($4,667) 5940000604-7626 DSTMTUGLNS/SCHED ACT/TRNS/OP&ROW MNT $173 D-DD01 $0 $0 $173 5940000604-7628 DSTMTUGLNS/SCHED ACT/TRNS/MNT&CONSTR $2,738 D-DD01 so $0 $2,738 59400006 14-7626 DSTMTUGLNS/SCHED ACTALCD/OP&ROW MNT $47,997 D-DDO1 $0 $0 $47,997 59400006 14-7628 DSTMTUGLNS/SCHED ACT/ILCD/MNT&CONSTR $81,195 D-DD01 $0 $0 $81,195 5940000622-7626 DSTMTUGLNS/SCHED ACT/TOOLS/OPROWMNT $30,716 D-DD01 $0 $0 $30,716 5940000622-7628 DSTMTUGLNS/SCHEDACT/TOOLS/MNT&CONSTR $23,094 D-DD01 $0 $0 $23,094 5940000630-7626 DSTMTUGLNS/SCHEDACT/FLDCONT/OPROWMNT $5,322 D-DD01 $0 $0 $5,322 5$940000630-7628 DSTMTUGLNS/SCHEDACT/FLDCONT/MNTCONSTR $17,704 D-DD01 $0 $0 $17,704 5940000700-7626 DSTMTUGLNS/REIMB ACT/OTHER/OP&ROW MNT $70 D-DD01 $0 $0 $70 5940000700-7628 DSTMTUGLNS/REIMB ACT/OTHER/MNT&CONSTR $140 D-DDO1 $0 $o $140 5940000701-7626 DSTMTUGLNS/REIMB ACT/LABOR/OP&ROW MNT $2,955 D-DDO1 $0 $0 $2,955 5940000701-7628 DSTMTUGLNS/REIMB ACT/LABOR/MNT&CONSTR $14,040 D-DDO! so $0 $14,040 5940000702-7628 DSTMTUGLNS/REIMB ACT/PFCT/MNT&CONSTR $162 D-DD01 $0 $0 $162 5940000704-7626 DSTMTUGLNS/REIMB ACT/TRNS/OP&ROW MNT $5,473 D-DD01 $0 $0 $5,473 59400007 14-7626 DSTMTUGLNS/REIMB ACT/ALCD/OP&ROW MNT $1,174 D-DD01 $0 $0 $1,174 59400007 14-7628 DSTMTUGLNS/REIMB ACT/ILCD/MNT&CONSTR $6,271 D-DDO1 $0 $0 $6,271 5940000730-7628 DSTMTUGLNS/REIMBACT/FLDCONT/MNTCONSTR $27,265 D-DD01 $0 $0 $27,265 5940000800-7624 DSTMTUGLNS/OUT/TRBL/OTHER/METER SHOP $78 D-DD01 $0 $0 $78 5940000800-7626 DSTMTUGLNS/OUT/TRBL/OTHER/OP&ROW MNT $6,303 D-DDO1 $0 $0 $6,303 5940000800-7628 DSTMTUGLNS/OUT/TRBL/OTHER/MNT&CONSTR $1,751 D-DDOI $0 $0 $1,751 5940000801-7520 DSTMTUGLNS/OUT/TRBL/LABOR/SUBSTATION $629 D-DDO! $0 $o $629 5940000801 -7624 DSTMTUGLNS/OUT/TRBL/LABOR/METER SHOP $3,682 D-DD01 $0 $0 $3,682 5940000801-7626 DSTMTUGLNS/OUT/TRBL/LABOR/OP&ROW MNT $243,049 D-DD01 $0 $0 $243,049 5940000801-7628 DSTMTUGLNS/OUT/TRBL/LABOR/MNT&CONSTR $54,300 D-DDO1 $0 $0 $54,300 5940000801-7676 DSTMTUGLNS/OUT/TRBL/LABOR/PCB FACLTY $1,933 D-DDO1 $0 $0 $1,933 5940000802-7628 DSTMTUGLNS/OUT/TRBL/PFCT/MNT&CONSTR $1,838 D-DD01 $0 $0 $1,838 5940000803-7626 DSTMTUGLNS/OUT/TRBL/MLSP/OP&ROW MNT $11,153 D-DDO! $0 $0 $11,153 5940000803-7628 DSTMTUGLNS/OUT/TRBL/MLSP/MNT&CONSTR $12,079 D-DDO1 $0 $0 $12,079 5940000804-7626 DSTMTUGLNS/OUT/TRBL/TRNS/OP&ROW MNT $10,455 D-DD01 $0 $o $10,455 59400008 14-7520 DSTMTUGLNS/OUT/TRBL/LCD/SUBSTATION $289 D-DD01 $0 $0 $289 59400008 14-7624 DSTMTUGLNS/OUT/TRBL/ILCD/METER SHOP $1,353 D-DDO1 $0 $0 $1,353 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 47 of 79 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Account 59400008 14-7626 59400008 14-7628 59400008 14-7676 5940000830-7626 5940000830-7628 5940002304-7626 5950004601-7676 5950004603-7676 59500046 14-7676 5950004700-7676 5950004701-7676 5950004702-7676 5950004703-7676 5950004704-7676 59500047 14-7676 5960000000-7626 5960000001-7626 596000000 1-7628 5960000003-7626 5960000003-7628 59600000 14-7626 5960000014-7628 5960000601-7626 5960000601-7628 5960000603-7626 5960000603-7628 59600006 14-7626 59600006 14-7628 5960000701-7626 5960000701-7628 59600007 14-7626 59600007 14-7628 Account Description — Functional DSTMTUGLNS/OUT/TRBLALCD/OP&ROW MNT DSTMTUGLNS/OUT/TRBLALCD/MNT&CONSTR DSTMTUGLNS/OUT/TRBL/LCD/PCB FACLTY DSTMTUGLNS/OUT/TRBL/FLDCONT/OPROWMNT DSTMTUGLNS/OUT/TRBL/FLDCONT/MNTCONSTR DSTMTUGLNS/LOCATING/TRNS/OP&ROW MNT DSTMTLNXFM/ELEC TEST/LABOR/PCB FACLTY DSTMTLNXFM/ELEC TEST/MLSP/PCB FACLTY DSTMTLNXFM/ELEC TEST/ILCD/PCB FACLTY DSTMTLNXFM/PCB TEST/OTHER/PCB FACLTY DSTMTLNXFM/PCB TEST/LABOR/PCB FACLTY DSTMTLNXFM/PCB TEST/PFCT/PCB FACLTY DSTMTLNXFM/PCB TEST/MLSP/PCB FACLTY DSTMTLNXFM/PCB TEST/TRNS/PCB FACLTY DSTMTLNXFM/PCB TEST/ILCD/PCB FACLTY DSTMTSTRLT/GENERAL/OTHER/OP&ROW MNT DSTMTSTRLT/GENERAL/_LABOR/OP&ROW MNT DSTMTSTRLT/GENERAL/LABOR/MNT&CONSTR DSTMTSTRLT/GENERAL/MLSP/OP&ROW MNT DSTMTSTRLT/GENERAL/MLSP/MNT&CONSTR DSTMTSTRLT/GENERAL/ILCD/OP&ROW MNT DSTMTSTRLT/GENERAL/ILCD/MNT&CONSTR DSTMTSTRLT/SCHED ACT/LABOR/OPROWMNT DSTMTSTRLT/SCHED ACT/LABOR/MNTCONSTR DSTMTSTRLT/SCHED ACT/MLSP/OP&ROW MNT DSTMTSTRLT/SCHED ACT/MLSP/MNT&CONSTR DSTMTSTRLT/SCHED ACT/AILCD/OP&ROW MNT DSTMTSTRLT/SCHED ACT/ILCD/MNT&CONSTR DSTMTSTRLT/REIMB ACT/LABOR/OP&ROW MNT DSTMTSTRLT/REIMB ACT/LABOR/MNT&CONSTR DSTMTSTRLT/REIMB ACT/ILCD/OP&ROW MNT DSTMTSTRLT/REIMB ACT/ALCD/MNT&CONSTR 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM | 2005 Test Year | j | i | _ Adjusted Total Allocator { Production Transmission | Distribution | Customer $87,940 D-DDOI $0 $0 $87,940 $23,083 D-DD01 $0 $0 $23,083 $665 D-DD01 $0 $0 $665 $2,593 D-DDO1 $0 $0 $2,593 $1,150 D-DDO01 $0 $0 $1,150 $427 D-DDOL $0 $0 $427 $6,519 D-DD01 $0 $0 $6,519 $15,826 D-DDO1 $0 $0 $15,826 $3,217 D-DDO1 $0 $0 $3,217 $1,041 D-DD01 $0 $0 $1,041 $134,476 D-DDOI $0 $0 $134,476 $84,700 D-DD01 $0 $0 $84,700 $6,155 D-DD01 $0 $0 $6,155 $1,507 D-DDO1 $0 $0 $1,507 $68,171 D-DDO1 $0 $0 $68,171 $47 D-DD01 $0 $0 $47 $2,640 D-DDO1 $0 $0 $2,640 $890 D-DD01 $0 $0 $890 $181 D-DD01 $0 $0 $181 $2,428 D-DDO1 $0 $0 $2,428 $811 D-DD01 $0 $0 $811 $426 D-DDO1 $0 $0 $426 $7,650 D-DD01 $0 $0 $7,650 $12,625 D-DD01 $0 $0 $12,625 $35 D-DDO1 $0 $0 $35 $624 D-DD01 $0 $0 $624 $3,450 D-DD01 $0 $0 $3,450 $5,595 D-DDO1 $0 $0 $5,595 $1,186 D-DDO01 $0 $0 $1,186 $1,494 D-DD01 $0 $0 $1,494 $475 D-DD01 $0 $0 $475 $658 D-DD01 $0 $0 $658 AWM-03 Page 48 of 79 $0 $0 $0 en $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year | Functional | y | Account Account Description | Adjusted Total _ Allocator | Production Transmission | _Distribution | Customer 5960000801-7626 DSTMTSTRLT/OUT/TRBL/LABOR/OP&ROW MNT $4,856 D-DDO1 $0 50 $4,856 $0 5960000801-7628 DSTMTSTRLT/OUT/TRBL/LABOR/MNT&CONSTR $2,377 D-DD01 $0 $0 $2,377 $0 59600008 14-7626 DSTMTSTRLT/OUT/TRBLALCD/OP&ROW MNT $1,786 D-DDO01 $0 $0 $1,786 $0 5960000814-7628 DSTMTSTRLT/OUT/TRBL/AILCD/MNT&CONSTR $1,061 D-DDO1 $0 $0 $1,061 £¢ 5970000003-7624 DISTMTMTR/GENERAL/MLSP/METER SHOP $2,773 D-DDO1 $0 $0 $2,773 597000002 1-7624 DISTMTMTR/GENERAL/TRED/METER SHOP $7,787 D-DD01 $0 $0 $7,787 $0 5989900005-2101 DISTMTPLT/GENERAL/CALC/CORPORATE $558,993, = D-DDO!_ | ee $0 $0 $558,993 _ _ _ $0 Total Distribution Expense - Maintenance $6,692,656 $0 $0 $6,692,656 $0 Customer Accounts Expense 9010000001-3210 CUSTACCSUP/GENERAL/LABOR/CONSMR SVC $74,550 D-DCO1 $0 $0 $0 $74,550 9010000001-3220 CUSTACCSUP/GENERAL/LABOR/CR & COLL $69,646 D-DCO1 $0 $0 $0 $69,646 9010000001-3230 CUSTACCSUP/GENERAL/LABOR/CASH&BILLG $34,552 D-DCO1 $0 $0 $0 $34,552 9010000001-3240 CUSTACCSUP/GENERAL/LABOR/CAPTL CRED $38,689 D-DCO1 $0 $0 $0 $38,689 9010000001-3260 CUSTACCSUP/GENERAL/LABOR/FIELD SVC $8,229 D-DCO! $0 $0 $0 $8,229 9010000014-3210 CUSTACCSUP/GENERAL/ILCD/CONSMR SVC $43,597 D-DCO01 $0 $0 $0 $43,597 9010000014-3220 CUSTACCSUP/GENERAL/ILCD/CR & COLL $40,967 D-DCO1 $0 $0 $0 $40,967 9010000014-3230 CUSTACCSUP/GENERAL/ILCD/CASH&BILLG $19,166 D-DCO1 $0 $0 $0 $19,166 9010000014-3240 CUSTACCSUP/GENERAL/ILCD/CAPTL CRED $23,566 D-DCO01 $0 $0 $0 $23,566 9010000014-3260 CUSTACCSUP/GENERAL/ILCD/FIELD SVC $2,761 D-DCO1 $0 $0 $0 1 9010022701-3260 CUSTACCSUP/BLLGCSH/LABOR/FIELD SVC $46,950 D-DCO1 $0 $0 $0 Sopot 9010022714-3260 CUSTACCSUP/BLLGCSH/ILCD/FIELD SVC $27,838 D-DCO1 $0 $0 $0 $27,838 9010055321-3201 CUSTACCSUP/TRN-OTH/TRED/MEMSVCS $2,518 D-DCO1 $0 $0 $0 $2,518 9010055321-3230 CUSTACCSUP/TRN-OTH/TRED/CASH&BILLG $2,281 D-DCO1 $0 $0 $0 $2,281 9020000000-3270 METERREAD/GENERAL/OTHER/METER READ $431 D-DCO01 $0 $0 $0 $431 9020000001-3270 METERREAD/GENERAL/LABOR/METER READ $22,663 D-DCO01 $0 $0 $0 $22,663 9020000001-7626 METERREAD/GENERAL/LABOR/OP&ROW MNT $33,219 D-DCO1 $0 $0 $0 $33,219 9020000001 -7628 METERREAD/GENERAL/LABOR/MNT&CONSTR $137 D-DCO1 $0 $0 $0 $137 9020000003-3270 METERREAD/GENERAL/MLSP/METER READ $7,063 D-DCOI $0 $0 $0 $7,063 9020000014-3270 METERREAD/GENERAL/ILCD/METER READ $13,505 D-DCOI $0 $0 $0 $13,505 9020000014-7626 METERREAD/GENERAL/LCD/OP&ROW MNT $11,638 D-DCOl $0 $0 $0 $11,638 9020000014-7628 METERREAD/GENERAL/ILCD/MNT&CONSTR $51 D-DCOl $0 $0 $0 $51 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 49 of 79 Account 9020050601-3270 9020050614-3270 9020050801-3270 90200508 14-3270 9020050901-3270 9020050914-3270 9030000000-3210 9030000000-3220 9030000000-3230 9030000000-3240 9030000000-3260 9030000001-3210 9030000001 -3220 9030000001 -3230 9030000001-3240 9030000001-3260 9030000002-3230 9030000002-3240 9030000003-3230 9030000003-3240 9030000014-3210 9030000014-3220 9030000014-3230 9030000014-3240 9030000014-3260 9030022700-3260 9030022701-3260 90300227 14-3260 9030049900-3210 9030049900-3220 9030049900-3240 9030049900-3260 Account Description _ METERREAD/METRRDN/LABOR/METER READ METERREAD/METRRDN/ILCD/METER READ METERREAD/CSVCFLW/LABOR/METER READ METERREAD/CSVCFLW/ILCD/METER READ METERREAD/CRFLDWK/LABOR/METER READ METERREAD/CRFLDWK/ILCD/METER READ CUSTRECCOL/GENERAL/OTHER/CONSMR SVC CUSTRECCOL/GENERAL/OTHER/CR & COLL CUSTRECCOL/GENERAL/OTHER/CASH&BILLG CUSTRECCOL/GENERAL/OTHER/CAPTL CRED CUSTRECCOL/GENERAL/OTHER/FIELD SVC CUSTRECCOL/GENERAL/LABOR/CONSMR SVC CUSTRECCOL/GENERAL/LABOR/CR & COLL CUSTRECCOL/GENERAL/LABOR/CASH&BILLG CUSTRECCOL/GENERAL/LABOR/CAPTL CRED CUSTRECCOL/GENERAL/LABOR/FIELD SVC CUSTRECCOL/GENERAL/PFCT/CASH&BILLG CUSTRECCOL/GENERAL/PFCT/CAPTL CRED CUSTRECCOL/GENERAL/MLSP/CASH&BILLG CUSTRECCOL/GENERAL/MLSP/CAPTL CRED CUSTRECCOL/GENERAL/ILCD/CONSMR SVC CUSTRECCOL/GENERAL/ILCD/CR & COLL CUSTRECCOL/GENERAL/ILCD/CASH&BILLG CUSTRECCOL/GENERAL/ILCD/CAPTL CRED CUSTRECCOL/GENERAL/ILCD/FIELD SVC CUSTRECCOL/BLLGCSH/OTHER/FIELD SVC CUSTRECCOL/BLLGCSH/LABOR/FIELD SVC CUSTRECCOL/BLLGCSH/ILCD/FIELD SVC CUSTRECCOL/OUTAGE/OTHER/CONSMR SVC CUSTRECCOL/OUTAGE/OTHER/CR & COLL CUSTRECCOL/OUTAGE/OTHER/CAPTL CRED CUSTRECCOL/OUTAGE/OTHER/FIELD SVC 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year Adjusted Total $78,960 $40,334 $88,054 $54,630 $23,033 $20,187 $909 $50 $190 $3,484 $50 $401,366 $3,235 $181,811 $57,547 $127,759 $104,116 $2,085 $30,267 ($3,471) $267,817 $2,362 $123,881 $36,109 $84,304 $2,406 $72,323 $50,630 $138 $25 $25 $13 Functional | __Allocator | D-DCOI D-DCO1 D-DCO1 D-DCOL D-DCO1 D-DCOL D-DCOL D-DCO1 D-DCOI D-DCO1 D-DCO1 D-DCO1 D-DCOl D-DCO1 D-DCOI D-DCO1 D-DCO1 D-DCO1 D-DCOI D-DCO1 D-DCO1 D-DCO1 D-DCO1 D-DCO1 D-DCO1 D-DCO1 D-DCO1 D-DCO1 D-DCOL D-DCO1 D-DCO1 D-DCO01 Production $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Transmission | $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Distribution $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Customer | $78,960 $40,334 $88,054 $707 $ $20,187 $909 $50 $190 $3,484 $50 $401,366 $3,235 $181,811 $57,547 $127,759 $104,116 $2,085 $30,267 ( ) S2ov,e7 $2,362 $123,881 $36,109 $84,304 $2,406 $72,323 $50,630 $138 $25 $25 $13 AWM-03 Page 50 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) "2005 Test Year | Functional i i ] ik | Account | Account Description Adjusted Total | a Allocator 1 Production | Transmission | Distribution | Customer : | 1] 9030049900-7410 " CUSTRECCOL/OUTAGE/OTHER/SYSTEMCONT $74 D-DCO1 $0 $0 $0 $74 9030049900-7662 CUSTRECCOL/OUTAGE/OTHER/LAND SVCS $13 D-DCO1 $0 $0 $0 $13 9030049901-3210 CUSTRECCOL/OUTAGE/LABOR/CONSMR SVC $1,337 D-DCO01 $0 $0 $0 $1,337 9030049901 -3220 CUSTRECCOL/OUTAGE/LABOR/CR & COLL $791 D-DCOL $0 $0 $0 Peet 9030049901 -3230 CUSTRECCOL/OUTAGE/LABOR/CASH&BILLG $540 D-DCO1 $0 $0 $0 9030049901-3240 CUSTRECCOL/OUTAGE/LABOR/CAPTL CRED $269 D-DCO1 $0 $0 $0 $269 9030049901-3260 CUSTRECCOL/OUTAGE/LABOR/FIELD SVC $621 D-DCOL $0 $0 $0 $621 9030049901-7410 CUSTRECCOL/OUTAGE/LABOR/S YSTEMCONT $345 D-DCO1 $0 $0 $0 $345 9030049901-7662 CUSTRECCOL/OUTAGE/LABOR/LAND SVCS $328 D-DCO1 $0 $0 $0 $328 9030049914-3210 CUSTRECCOL/OUTAGE/ILCD/CONSMR SVC $717 D-DCO1 $0 $0 $0 $717 9030049914-3220 CUSTRECCOL/OUTAGE/LCD/CR & COLL $339 D-DCO1 $0 $0 $0 $339 9030049914-3230 CUSTRECCOL/OUTAGE/ILCD/CASH&BILLG $231 D-DCO! $0 $0 $0 $231 90300499 14-3240 CUSTRECCOL/OUTAGE/ILCD/CAPTL CRED $138 D-DCO1 $0 $0 $0 $138 9030049914-3260 CUSTRECCOL/OUTAGE/ILCD/FIELD SVC $267 D-DCO1 $0 $0 $0 $267 9030049914-7410 CUSTRECCOL/OUTAGE/ILCD/S YSTEMCONT $132 D-DCO1 $0 $0 $0 $132 90300499 14-7662 CUSTRECCOL/OUTAGE/ILCD/LAND SVCS $158 D-DCO1 $0 $0 $0 $158 9030050201-3230 CUSTRECCOL/REMTPRC/LABOR/CASH&BILLG $21,045 D-DCO01 $0 $0 $0 $21,045 9030050202-3230 CUSTRECCOL/REMTPRC/PFCT/CASH&BILLG $85,693 D-DCO01 $0 $0 $0 $85,693 9030050214-3230 CUSTRECCOL/REMTPRC/ILCD/CASH&BILLG $15,323 D-DCO1 $0 $0 $0 $15,323 903005 1100-7624 CUSTRECCOL/DELQC-D/OTHER/METER SHOP $381 D-DCO01 $0 $0 $0 903005 1100-7626 CUSTRECCOL/DELQC-D/OTHER/OP&ROW MNT $202 D-DCO1 $0 $0 $0 ered 9030051101-7624 CUSTRECCOL/DELQC-D/LABOR/METER SHOP $10,606 D-DCO1 $0 $0 $0 $10,606 9030051101-7626 CUSTRECCOL/DELQC-D/LABOR/OP&ROW MNT $99,529 D-DCO1 $0 $0 $0 $99,529 9030051101-7628 CUSTRECCOL/DELQC-D/LABOR/MNT&CONSTR $5,530 D-DCO1 $0 $0 $0 $5,530 9030051104-7626 CUSTRECCOL/DELQC-D/TRNS/OP&ROW MNT $720 D-DCO1 $0 $0 $0 $720 9030051114-7624 CUSTRECCOL/DELQC-D/ALCD/METER SHOP $5,332 D-DCO1 $0 $0 $0 $5,332 9030051114-7626 CUSTRECCOL/DELQC-D/ILCD/OP&ROW MNT $45,678 D-DCO1 $0 $0 $0 $45,678 9030051114-7628 CUSTRECCOL/DELQC-D/ILCD/MNT&CONSTR $2,808 D-DCO01 $0 $0 $0 $2,808 9030051200-3220 CUSTRECCOL/INTODEP/OTHER/CR & COLL $39,640 D-DCO1 $0 $0 $0 $39,640 903005 1302-3220 CUSTRECCOL/COLLAGF/PFCT/CR & COLL $29,248 D-DCOL $0 $0 $0 $29,248 9030051400-3230 CUSTRECCOL/CASHO&S/OTHER/CASH&BILLG $7,182 D-DCO1 $0 $0 $0 $7,182 903005 1503-3230 CUSTRECCOL/POSTAGE/MLSP/CASH&BILLG $262,532 D-DCO1 $0 $0 $0 $262,532 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 51 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Functional | 2005 Test Year | | | | | | Account | Account Description = 7 li — Adjusted Total : | Allocator - | : Production | ‘Transmission: | Distribution — at Customer | ~~ 9030051503-3240 CUSTRECCOL/POSTAGE/MLSP/CAPTL CRED $13,413 D-DCOI $0 50 50 $13,413 9030051600-3220 CUSTRECCOL/CREDCOL/OTHER/CR & COLL $150 D-DCO1 $0 $0 $0 $150 9030051601-3210 | CUSTRECCOL/CREDCOL/LABOR/CONSMR SVC ($24) D-DCO1 $0 $0 $0 ($24) 9030051601-3220 CUSTRECCOL/CREDCOL/LABOR/CR & COLL $337,018 D-DCO1 $0 $0 $0 $3 9030051602-3220 | CUSTRECCOL/CREDCOL/PFCT/CR & COLL $9,807 D-DCO1 $0 $0 $0 9030051614-3210 | CUSTRECCOL/CREDCOL/ILCD/CONSMR SVC $0 D-DCO1 $0 $0 $0 $0 9030051614-3220 CUSTRECCOL/CREDCOL/ILCD/CR & COLL $219,126 D-DCO1 $0 $0 $0 $219,126 9030051800-3220 CUSTRECCOL/SMLCRWO/OTHER/CR & COLL ($12) D-DCo1 $0 $0 $0 ($12) 9039900005-2101 CUSTRECCLR/GENERAL/CALC/CORPORATE $583,327 D-DCO1 $0 $0 $0 $583,327 9039927112-2101 CUSTRECCLR/SFTAMRT/DACL/CORPORATE $0 D-DCO1 $0 $0 $0 $0 9040000000-3220 ~—- UNCOLLACCT/GENERAL/OTHER/CR & COLL $49,043 D-DCO01 $0 $0 $0 $49,043 9050000000-3201 MISCUSACCT/GENERAL/OTHER/MEMSVCS ($613) D-DCO1 $0 $0 $0 ($613) 9050000003-3201 MISCUSACCT/GENERAL/MLSP/MEMSVCS $13,923 D-DCO1 $0 $0 $0 $13,923 9050000021-3201 __ MISCUSACCT/GENERAL/TRED/MEMSVCS a __ $1,819 D-DCO1_ i $0 90 50 $1,819 Total Customer Accounts Expense $4,243,365 $0 $0 $0 $4,243,365 Customer Service and Informational Expense 9080000000-2700 CUSTASST/GENERAL/OTHER/COMM REL $20,307 D-DCO1 $0 $0 $0 $20,307 9080000000-5005 | CUSTASST/GENERAL/OTHER/SPECENPROJ $49 D-DCO1 $0 $0 $0 $49 9080000001-2700 CUSTASST/GENERAL/LABOR/COMM REL $105,905 D-DCO01 $0 $0 $0 Si 9080000002-2700 CUSTASST/GENERAL/PFCT/COMM REL $5,675 D-DCO01 $0 $0 $0 $9,0/> 9080000005-2101 | CUSTASST/GENERAL/CALC/CORPORATE $36,864 D-DCO1 $0 $0 $0 $36,864 9080000014-2700 CUSTASST/GENERAL/ILCD/COMM REL $63,796 D-DCO! $0 $0 $0 $63,796 9080000021-2700 - CUSTASST/GENERAL/TRED/COMM REL $4,543 D-DCO1 $0 $0 $0 $4,543 9080052001-3260 CUSTASST/ENMGTPR/LABOR/FIELD SVC $9,086 D-DCO1 $0 $0 $0 $9,086 9080052014-3260 | CUSTASST/ENMGTPR/ILCD/FIELD SVC $6,489 D-DCOl $0 $0 $0 $6,489 9090000000-2700 - INFO&INSTR/GENERAL/OTHER/COMM REL $2,902 D-DCO1 $0 $0 $0 $2,902 9090000000-9400 - INFO&INSTR/GENERAL/OTHER/PUB RELATI $940 D-DCO1 $0 $0 $0 $940 9090000001-2700 - INFO&INSTR/GENERAL/LABOR/COMM REL $106,946 D-DCO1 $0 $0 $0 $106,946 9090000002-2700 INFO&INSTR/GENERAL/PFCT/COMM REL $339,594 D-DCO1 $0 $0 $0 $339,594 9090000014-2700 INFO&INSTR/GENERAL/ILCD/COMM REL $59,310 D-DCO1 $0 $0 $0 $59,310 9100000000-2700 MISCUSTSVC/GENERALIOTHER/COMM REL $56,750 D-DCO1 $0 $0 $0 $56,750 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 52 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year Functional ] | l= Account _ IL — Account Description Adjusted Total | Allocator | Production |__ Transmission | __ Distribution _ _t Customer | 9100000002-2700 MISCUSTSVC/GENERAL/PFCT/COMM REL $531 D-DCOl $0 $0 $0 $531 9100000003-2700 MISCUSTSVC/GENERAL/MLSP/COMM REL $29,433 D-DCO1 $0 $0 $0 $29,433 9100052502-2700 MISCUSTS VC/OUTLET/PFCT/COMM REL $22,906 D-DCO1 $0 _ 80 ___ $0 $22,906 Total Customer Service and Informational Expense $872,026 $0 $0 $0 $83°-°%5 Administrative and General Expense 9200000000-2110 ADMIN&GENL/GENERAL/OTHER/GENL ACCTG $38 G-LBO1 $13 $5 $14 $5 9200000001-2001 ADMIN&GENL/GENERAL/LABOR/CFO $145,370 G-LBOI $49,526 $20,250 $55,979 $19,614 9200000001-2105 ADMIN&GENL/GENERAL/LABOR/RSK MGMT $104,663 G-LBOI $35,658 $14,580 $40,304 $14,122 9200000001-2110 ADMIN&GENL/GENERAL/LABOR/GENL ACCTG $222,063 G-LBOI $75,655 $30,934 $85,512 $29,962 9200000001-2120 ADMIN&GENL/GENERAL/LABOR/PLANT ACCT $214,627 G-LBOL $73,122 $29,898 $82,648 $28,958 9200000001-2130 ADMIN&GENL/GENERAL/LABOR/CORPBUDG $51,014 G-LBOI $17,380 $7,106 $19,644 $6,883 9200000001-2501 ADMIN&GENL/GENERAL/LABOR/REG AFFAIR $223,054 G-LBOI $75,993 $31,072 $85,894 $30,095 9200000001-2600 ADMIN&GENL/GENERAL/LABOR/CORP PLAN $29,988 G-LBOI $10,217 $4,177 $11,548 $4,046 9200000001 -3001 ADMIN&GENL/GENERAL/LABOR/SVCSDIVVP $162,343 G-LBOI $55,309 $22,615 $62,515 $21,904 9200000001-3101 ADMIN&GENL/GENERAL/LABOR/CORPSVCS $172,327 G-LBOL $58,711 $24,006 $66,360 $23,251 9200000001-3201 ADMIN&GENL/GENERAL/LABOR/MEMSVCS $155,138 D-DCO01 $0 $0 sO $155,138 9200000001-3350 ADMIN&GENL/GENERAL/LABOR/OFFICE SVC $125,240 G-LBO1 $42,668 $17,446 $48,227 $16,898 9200000001-5001 ADMIN&GENL/GENERAL/_LABOR/G&TDIVGM $223,461 G-LBOI $76,132 $31,129 $86,050 $30,150 9200000001-5005 ADMIN&GENL/GENERAL/LABOR/SPECENPROJ $123,684 D-DPOI $123,684 $0 $0 9200000001-5101 ADMIN&GENL/GENERAL/LABOR/GENTECHSVC $70,538 D-DPO1 $70,538 $0 $0 ay) 9200000001-5110 ADMIN&GENL/GENERAL/LABOR/CLGP-ADMIN $45,555 D-DP01 $45,555 $o $0 $0 9200000001-5440 ADMIN&GENL/GENERAL/LABOR/BELUGAGP $2,127 D-DPO1 $2,127 $0 $0 $0 9200000001 -5500 ADMIN&GENL/GENERAL/LABOR/EKLT $3,157 D-DPO1 $3,157 $0 $0 $0 9200000001-7001 ADMIN&GENL/GENERAL/LABOR/DISTDIVGM $74,730 G-LBO1 $25,460 $10,410 $28,777 $10,083 9200000001-7040 ADMIN&GENL/GENERAL/LABOR/GOV/LEGIS ($652) G-LBOI ($222) ($91) ($251) ($88) 9200000001-7200 ADMIN&GENL/GENERAL/LABOR/ENVIRO ENG $27,115 I-LBOS $10,679 $4,366 $12,070 $0 9200000001-7300 ADMIN&GENL/GENERAL/LABOR/SAFETY $66,881 G-LBOI $22,786 $9,317 $25,754 $9,024 9200000001-7410 ADMIN&GENL/GENERAL/LABOR/S YSTEMCONT $1,356 G-LBO1 $462 $189 $522 $183 9200000001 -7500 ADMIN&GENL/GENERAL/LABOR/TRANSTECHS $87,906 1-LBOS $34,620 $14,156 $39,131 $0 9200000001-7510 ADMIN&GENL/GENERAL/LABOR/CONTRCOMM $2,000 G-LBO1 $681 $279 $770 $270 9200000001 -7520 ADMIN&GENL/GENERAL/LABOR/SUBSTATION $1,115 1-LB03 $0 $296 $819 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 53 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Functional 2005 Test Year | \ | Account LL Account Description | Adjusted Total | Allocator _ Production _ Transmission | __ Distribution Customer 9200000001-7530 ADMIN&GENL/GENERAL/LABOR/RELAY $1,766 I-LBOS $696 $284 $786 $0 9200000001-7540 ADMIN&GENL/GENERAL/LABOR/SCADA $1,142 G-LBO1 $389 $159 $440 $154 9200000001-7550 | ADMIN&GENL/GENERAL/LABOR/TECHSVCMNT $291 L-LBOS $115 $47 $129 $0 9200000001-7600 ADMIN&GENL/GENERAL/LABOR/ENGINEERIN $55,439 1-LB03 $0 $14,728 $40,712 "4 9200000001-7612 ADMIN&GENL/GENERAL/LABOR/OPERATIONS $91,142 1-LB06 $0 $19,257 $53,233 $3) 9200000001-7624 | ADMIN&GENL/GENERAL/LABOR/METER SHOP $11,858 1I-LB06 50 $2,505 $6,926 $2,427 9200000001-7626 | ADMIN&GENL/GENERAL/LABOR/OP&ROW MNT $21,525 1-LB06 50 $4,548 $12,572 $4,405 9200000001-7628 ADMIN&GENL/GENERAL/LABOR/MNT&CONSTR $848 1-LB03 $0 $225 $623 $0 9200000001-7660 | ADMIN&GENL/GENERAL/LABOR/DIST SVCS $52,639 D-DD01 $0 $0 $52,639 $0 9200000001-7662 ADMIN&GENL/GENERAL/LABOR/LAND SVCS $34,780 I-LBOS $13,697 $5,601 $15,482 $0 9200000001-7665 ADMIN&GENL/GENERAL/LABOR/DISTSVCCON $7,735 D-DD01 50 $0 $7,735 50 9200000001-7666 | ADMIN&GENL/GENERAL/LABOR/DIST SUPP $2,595 D-DD01 $0 50 $2,595 $0 9200000001-7668 | ADMIN&GENI/GENERAL/LABOR/ENG SUPPRT $2,060 G-LBOl $702 $287 $793 $278 9200000001-7670 ADMIN&GENL/GENERAL/LABOR/FLEET&MATL $24,006 1-LB06 $0 $5,072 $14,021 $4,913 9200000001-7672 ADMIN&GENL/GENERAL/LABOR/FLEET $9,347 G-LBOI $3,184 $1,302 $3,599 $1,261 9200000001-7690 ADMIN&GENL/GENERAL/LABOR/TRANSPROJ $9,117 I-LBO3 $0 $2,422 $6,695 30 9200000001-8751 ADMIN&GENL/GENERAL/LABOR/MWBUSINESS $0 $0 50 50 $0 9200000001-9001 | ADMIN&GENL/GENERAL/LABOR/CEO $207,809 G-LBO1 $70,799 $28,948 $80,023 $28,038 9200000001-9200 | ADMIN&GENL/GENERAL/LABOR/GENL COUNS $221,859 G-LBOI $75,586 $30,906 $85,434 $29,934 9200000001-9301 ADMIN&GENL/GENERAL/LABOR/HUMANRES $240,748 G-LBOl $82,021 $33,537 $92,707 $ 9200000014-2001 | ADMIN&GENL/GENERAL/LCD/CFO $66,648 G-LBO1 $22,706 $9,284 $25,665 dud 9200000014-2105 ADMIN&GENL/GENERAL/ILCD/RSK MGMT $63,958 G-LBOl $21,790 $8,910 $24,629 $8,629 9200000014-2110 | ADMIN&GENL/GENERAL/ILCD/GENL ACCTG $133,217 G-LBOl $45,386 $18,558 $51,299 $17,974 9200000014-2120 ADMIN&GENL/GENERAL/ILCD/PLANT ACCT $126,894 G-LBOl $43,232 $17,677 $48,864 $17,121 9200000014-2130 ADMIN&GENL/GENERAL/ILCD/CORPBUDG $29,015 G-LBOl $9,885 $4,042 $11,173 $3,915 9200000014-2501 ADMIN&GENL/GENERAL/ILCD/REG AFFAIR $130,170 G-LBOl $44,348 $18,133 $50,126 $17,563 9200000014-2600 ADMIN&GENL/GENERAL/ILCD/CORP PLAN $10,605 G-LBOl $3,613 $1,477 $4,084 $1,431 9200000014-3001 + ADMIN&GENL/GENERAL/ILCD/SVCSDIVVP $73,965 G-LBOl $25,200 $10,304 $28,483 $9,980 9200000014-3101 ADMIN&GENL/GENERAL/ILCD/CORPSVCS $133,259 G-LBOl $45,401 $18,563 $51,315 $17,980 9200000014-3201 + ADMIN&GENL/GENERAL/ILCD/MEMSVCS $84,546 D-DCO! $0 50 $0 $84,546 9200000014-3350 ADMIN&GENL/GENERAL/ILCD/OFFICE SVC $76,716 G-LBOI $26,137 $10,687 $29,542 $10,351 9200000014-5001 ADMIN&GENL/GENERAL/ILCD/G&TDIVGM $119,092 G-LBOl $40,574 $16,590 $45,860 $16,068 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 54 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | Ta MT | 2005 Test Year | Functional | [ I _ Account Th EIA Account Description |__Adjusted Total | ___—_Alllocator | Production |__ Transmission _ Distribution | Customer 9200000014-5005 ADMIN&GENL/GENERAL/ILCD/SPECENPROJ $68,311 D-DPO1 $68,311 $0 $0 $0 9200000014-5101 ADMIN&GENL/GENERAL/ILCD/GENTECHSVC $25,317 D-DP01 $25,317 $0 $0 $0 9200000014-5110 ADMIN&GENL/GENERAL/ILCD/CLGP-ADMIN $22,787 D-DPO1 $22,787 $0 $0 $0 9200000014-5440 ADMIN&GENL/GENERAL/ILCD/BELUGAGP ($3,025) D-DPO1 ($3,025) $0 $0 ~) 9200000014-7001 ADMIN&GENL/GENERAL/ILCD/DISTDIVGM $30,888 G-LBO1L $10,523 $4,303 $11,894 ’ 9200000014-7040 ADMIN&GENL/GENERAL/ILCD/GOV/LEGIS ($826) G-LBOI ($281) ($115) ($318) ($111) 9200000014-7200 ADMIN&GENL/GENERAL/ILCD/ENVIRO ENG $20,744 1-LBOS $8,169 $3,340 $9,234 $0 9200000014-7300 ADMIN&GENL/GENERAL/ILCD/SAFETY $39,370 G-LBO1 $13,413 $5,484 $15,160 $5,312 9200000014-7410 ADMIN&GENL/GENERAL/ILCD/S YSTEMCONT $705 G-LBOI $240 $98 $271 $95 9200000014-7500 ADMIN&GENL/GENERAL/ILCD/TRANSTECHS $41,486 I-LB0S $16,338 $6,680 $18,467 $0 9200000014-7510 ADMIN&GENL/GENERAL/ILCD/CONTRCOMM $1,261 G-LBOL $430 $176 $486 $170 9200000014-7520 ADMIN&GENL/GENERAL/ILCD/SUBSTATION $748 1-LB03 $0 $199 $549 $0 92000000 14-7530 ADMIN&GENL/GENERAL/ILCD/RELAY $917 I-LBOS $361 $148 $408 $0 9200000014-7540 ADMIN&GENL/GENERAL/ILCD/SCADA ($5,068) G-LBO! ($1,727) ($706) ($1,951) ($684) 9200000014-7550 ADMIN&GENL/GENERAL/ILCD/TECHS VCMNT ($2,106) 1-LB0S ($829) ($339) ($938) $0 9200000014-7600 ADMIN&GENL/GENERAL/ILCD/ENGINEERIN $25,238 1-LB03 $0 $6,704 $18,533 $0 9200000014-7612 ADMIN&GENL/GENERAL/ILCD/OPERATIONS $47,713 1-LB06 $0 $10,081 $27,868 $9,764 9200000014-7624 ADMIN&GENL/GENERAL/ILCD/METER SHOP $4,737 1-LB06 $0 $1,001 $2,767 $969 9200000014-7626 ADMIN&GENL/GENERAL/ILCD/OP&ROW MNT $10,903 1-LB06 $0 $2,304 $6,368 $2,231 9200000014-7628 ADMIN&GENL/GENERAL/ILCD/MNT&CONSTR $399 1-LB03 $0 $106 $293 i 9200000014-7660 ADMIN&GENL/GENERAL/ILCD/DIST SVCS $22,213 D-DDO1 $0 $0 $22,213 ws 9200000014-7662 ADMIN&GENL/GENERAL/JILCD/LAND SVCS $15,710 1-LB0S5 $6,187 $2,530 $6,993 $0 9200000014-7665 ADMIN&GENL/GENERAL/ILCD/DISTS VCCON $1,281 D-DDO1 $0 $0 $1,281 $0 920000001 4-7666 ADMIN&GENL/GENERAL/ILCD/DIST SUPP $1,460 D-DDO1 $0 $0 $1,460 $0 9200000014-7668 ADMIN&GENL/GENERAL/ILCD/ENG SUPPRT ($890) G-LBOI ($303) ($124) ($343) ($120) 9200000014-7670 ADMIN&GENL/GENERAL/ILCD/FLEET&MATL. $10,391 1-LB06 $0 $2,196 $6,069 $2,127 9200000014-7672 ADMIN&GENL/GENERALMLCD/FLEET $5,111 G-LBO! $1,741 $712 $1,968 $690 9200000014-7690 ADMIN&GENL/GENERAL/ILCD/TRANSPROJ ($3,034) 1-LB03 $0 ($806) ($2,228) $0 9200000014-8751 ADMIN&GENL/GENERAL/ILCD/MWBUSINESS $0 $0 $0 $0 $0 9200000014-9001 ADMIN&GENL/GENERAL/ILCD/CEO $86,913 G-LBOI $29,611 $12,107 $33,469 $11,727 9200000014-9200 ADMIN&GENL/GENERAL/ILCD/GENL COUNS $113,992 G-LBOI $38,836 $15,880 $43,896 $15,380 9200000014-9301 ADMIN&GENL/GENERAL/ILCD/HUMANRES $132,534 G-LBO! $45,153 $18,462 $51,036 $17,882 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 55 of 79 — Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year | Functional i | | Account | Account Description _ | Adjusted Total | Allocator Hh Production Transmission | Distribution _ Customer | 9200005101-7668 | ADMIN&GENL/DRAFTNG/LABOR/ENG SUPPRT $476 G-LBOI $162 $66 $183 $64 9200005114-7668 | ADMIN&GENL/DRAFTNG/LCD/ENG SUPPRT $255 G-LBOI $87 $36 $98 $34 9200005701-7668 | ADMIN&GENL/DOC CNTRL/LABOR/ENG SUPPRT $301 G-LBOl $103 $42 S116 $41 9200005714-7668 | ADMIN&GENL/DOC CNTRL/ILCD/ENG SUPPRT $182 G-LBO! $62 $25 $70 5 9200008701-2501 ADMIN&GENL/LASERFICHE/LABOR/REG AFFAIR $3,080 G-LBOI $1,049 $429 $1,186 ; 9200008714-2501 ADMIN&GENL/LASERFICHE/ILCD/REG AFFAIR $2,080 G-LBOI $709 $290 $801 $281 9200016401-2600 ADMIN&GENL/ANLRESR/LABOR/CORP PLAN $8,548 G-LBOI $2,912 $1,191 $3,291 $1,153 9200016414-2600 ADMIN&GENL/ANLRESR/ILCD/CORP PLAN $4,961 G-LBOI $1,690 $691 $1,910 $669 9200017201-7600 ADMIN&GENL/ST&ANAL/LABOR/ENGINEERIN $2,264 L-LBOS $0 $601 $1,662 50 9200017201-7668 | ADMIN&GENL/ST&ANAL/LABOR/ENG SUPPRT $789 G-LBOI $269 $110 $304 $106 9200017201-7670 ADMIN&GENL/ST&ANAL/LABOR/FLEET&MATL $4,921 1-LB06 $0 $1,040 $2,874 $1,007 9200017214-7600 ADMIN&GENL/ST&ANAL/LCD/ENGINEERIN $1,314 1-LB03 50 $349 $965 $0 9200017214-7668 | ADMIN&GENL/ST&ANAL/ILCD/ENG SUPPRT $453 G-LBOI $isa $63 $174 $61 9200017214-7670 ADMIN&GENL/ST&ANAL/LCD/FLEET&MATL $2,548 1-LB06 $0 $538 $1,488 $521 9200017301-2600 ADMIN&GENL/EXTRNLADMN/LABOR/CORP PLAN $4,601 G-LBOI $1,568 $641 $1,772 $621 9200017314-2600 | ADMIN&GENL/EXTRNLADMN/ILCD/CORP PLAN $2,966 G-LBO1 $1,010 $413 $1,142 $400 9200017401-2600 ADMIN&GENL/OPSANLYSIS/LABOR/CORP PLAN $4,732 G-LBOl $1,612 $659 $1,822 $638 9200017414-2600 ADMIN&GENL/OPSANLYSIS/ILCD/CORP PLAN $3,320 G-LBOI $1,131 $463 $1,279 $448 9200017501-2120 ADMIN&GENL/BUDPREP/LABOR/PLANT ACCT $999 G-LBO! $340 $139 $385 $135 9200017501-2130 | ADMIN&GENL/BUDPREP/LABOR/CORPBUDG $20,488 G-LBO1 $6,980 $2,854 $7,890 9200017514-2120 ADMIN&GENL/BUDPREP/ILCD/PLANT ACCT $61 G-LBOl $208 $85 $235 wi 9200017514-2130 ADMIN&GENL/BUDPREP/ILCD/CORPBUDG $12,196 G-LBOI $4,155 $1,699 $4,697 $1,646 9200017601-2600 ADMIN&GENL/BUSDEV/LABOR/CORP PLAN $242 G-LBOI $82 $34 $93 $33 9200017614-2600 ADMIN&GENL/BUSDEV,/ILCD/CORP PLAN $129 G-LBO1 $44 $18 $50 $17 9200017701-2600 ADMIN&GENL/FORECST/LABOR/CORP PLAN $163,544 G-LBOL $55,718 $22,782 $62,978 $22,066 9200017714-2600 | ADMIN&GENL/FORECST/ILCD/CORP PLAN $94,120 G-LBOl $32,066 $13,111 $36,244 $12,699 9200017901-2600 ADMIN&GENL/STRATPL/LABOR/CORP PLAN $16,069 G-LBOI $5,475 $2,238 $6,188 $2,168 9200017901-9200 ADMIN&GENL/STRATPL/LABOR/GENL COUNS $363 G-LBOl $124 $51 $140 $49 9200017914-2600 ADMIN&GENL/STRATPL/ILCD/CORP PLAN $10,986 G-LBOl $3,743 $1,530 $4,230 $1,482 9200017914-9200 ADMIN&GENL/STRATPL/ILCD/GENL COUNS $182 G-LBO! $62 $25 $70 $25 9200019001-2105 ADMIN&GENL/RISKMGT/LABOR/RSK MGMT $3,388 G-LBOI $1,154 $472 $1,305 $457 9200019014-2105 | ADMIN&GENL/RISKMGT/ILCD/RSK MGMT $2,157 G-LBOI $735 $300 $831 $291 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 56 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | | 2005 Test Year | Functional | | | | Account EL ____ Account Description Adjusted Total | Alllocator | Production |_—_—sTransmission | ~—_Distribution BE Customer _ 9200021001-2501 | ADMIN&GENL/UNBUNDLING/LABOR/REG AFFAIR $6,587 G-LBO1 $2,244 $918 $2,536 $889 9200021014-2501 ADMIN&GENL/UNBUNDLING/ILCD/REG AFFAIR $4,109 G-1.B01 $1,400 $572 $1,582 $554 9200021101-7200 ADMIN&GENL/CORPSVCDIV/LABOR/ENVIRO ENG. $0 I-LBOS $0 $0 $0 $0 9200021114-7200 ADMIN&GENL/CORPS VCDIV/ILCD/ENVIRO ENG $53 I-LBOS $21 $9 $24 3) 9200022101-2110 ADMIN&GENL/PA YABLS/LABOR/GENL ACCTG $35,305 G-LBOI $12,028 $4,918 $13,595 5 9200022114-2110 ADMIN&GENL/PAYABLS/ILCD/GENL ACCTG $22,583 G-LBOI $7,694 $3,146 $8,696 $3,047 9200022601-2110 ADMIN&GENL/PA YRACC/LABOR/GENL ACCTG $41,661 G-LBOI $14,194 $5,804 $16,043 $5,621 9200022614-2110 ADMIN&GENL/PA YRACC/ILCD/GENL ACCTG $25,753 G-LBOI $8,774 $3,587 $9,917 $3,475 9200022801-2501 ADMIN&GENL/BILLWHL/LABOR/REG AFFAIR $3,903 I-LB02 $2,770 $1,133 $0 $0 92000228 14-2501 ADMIN&GENL/BILLWHL/ILCD/REG AFFAIR $2,641 I1-LB02 $1,875 $767 $0 $0 9200031901-2101 ADMIN&GENL/RETLS VC/LABOR/CORPORATE ($62,665) D-DCOl $0 $0 $0 ($62,665) 9200031901-9200 ADMIN&GENL/RETLS VC/LABOR/GENL COUNS $540 D-DCOL $0 $0 $0 $540 9200031914-2101 ADMIN&GENL/RETLS VC/ILCD/CORPORATE. $297,340 D-DCOL $0 $0 $0 $297,340 9200031914-9200 ADMIN&GENL/RETLS VCALCD/GENL COUNS $295 D-DCO1 $0 $0 $0 $295 9200032001-7001 ADMIN&GENL/RETLACC/LABOR/DISTDIVGM $44,845 D-DDO1 $0 $0 $44,845 $0 9200032014-7001 ADMIN&GENL/RETLACC/ILCD/DISTDIVGM $21,491 D-DDO1 $0 $0 $21,491 $0 9200032401-7200 ADMIN&GENL/GENR/LABOR/ENVIRO ENG $26,640 D-DPOl $26,640 $0 $0 $0 9200032401-7300 ADMIN&GENL/GENR/LABOR/SAFETY $36,745 D-DPO1 $36,745 $0 $0 $0 9200032401-9200 ADMIN&GENL/GENR/LABOR/GENL COUNS $7,909 D-DPO1 $7,909 $0 $0 $0 92000324 14-7200 ADMIN&GENL/GENR/ILCD/ENVIRO ENG $19,331 D-DPO1 $19,331 $0 $0 9200032414-7300 ADMIN&GENL/GENR/ILCD/SAFETY $22,454 D-DPO1 $22,454 $0 $0 oo) 92000324 14-9200 ADMIN&GENL/GENR/ILCD/GENL COUNS $3,921 D-DPO1 $3,921 $0 $0 $0 9200032501-7001 ADMIN&GENL/TRNSM/LABOR/DISTDIVGM $6,440 D-DT01 $0 $6,440 $0 $0 9200032501-7200 ADMIN&GENL/TRNSM/LABORVENVIRO ENG $4,864 D-DTO1 $0 $4,864 $0 $0 9200032501-7300 ADMIN&GENL/TRNSM/LABOR/SAFETY $31,120 D-DTO1 $0 $31,120 $0 $0 9200032501-9200 ADMIN&GENL/TRNSM/LABOR/GENL COUNS $815 D-DTO01 $0 $815 $0 $0 92000325 14-7001 ADMIN&GENL/TRNSM/ILCD/DISTDIVGM. $3,171 D-DTO1 $0 $3,171 $0 $0 92000325 14-7200 ADMIN&GENL/TRNSM/ILCD/ENVIRO ENG $3,173 D-DTO1 $0 $3,173 $0 $0 92000325 14-7300 ADMIN&GENL/TRNSM/ILCD/SAFETY $18,809 D-DTO01 $0 $18,809 $0 $0 92000325 14-9200 ADMIN&GENL/TRNSM/ILCD/GENL COUNS $399 D-DT01 $0 $399 $0 $0 9200032601-7200 ADMIN&GENL/DISTRIB/LABOR/ENVIRO ENG $11,280 D-DD01 $0 $0 $11,280 $0 9200032601-7300 ADMIN&GENL/DISTRIB/LABOR/SAFETY $29,901 D-DDO01 $0 $0 $29,901 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 57 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | : iT | i 2005 Test Year | Functional | Account | Account Description | Adjusted Total Allocator | Production —_|_—‘Transmission _| Distribution | ____ Customer Li ~ 9200032601-9200 ADMIN&GENL/DISTRIB/LABOR/GENL COUNS $10,997 D-DDO! $0 50 $10,997 $0 9200032614-7200 ADMIN&GENL/DISTRIB/LCD/ENVIRO ENG $6,908 D-DDO1 50 $0 $6,908 $0 9200032614-7300 ADMIN&GENL/DISTRIBALCD/SAFETY $18,065 D-DDO1 $0 $0 $18,065 50 9200032614-9200 ADMIN&GENL/DISTRIB/LCD/GENL COUNS $5,435 D-DD01 $0 $0 $5,435 9200044001-3101 ADMIN&GENL/BDPCKTS/LABOR/CORPSVCS $44,433 G-LBOl $15,138 $6,190 $17,110 ‘ 9200044014-3101 ADMIN&GENL/BDPCKTS/LCD/CORPSVCS $26,143 G-LBOI $8,907 $3,642 $10,067 $3,527 9200050301-3201 ADMIN&GENL/SWITCHB/LABOR/MEMSVCS $40,192 G-LBOI $13,693 $5,599 $15,477 $5,423 9200050314-3201 ADMIN&GENL/SWITCHB/ILCD/MEMSVCS $30,103 G-LBOI $10,256 $4,193 $11,592 $4,062 9200051601-9200 ADMIN&GENL/CREDCOL/LABOR/GENL COUNS $766 D-DCO1 $0 $0 $0 $766 9200051614-9200 ADMIN&GENL/CREDCOL/ILCD/GENL COUNS $495 D-DCO1 $0 $0 50 $495 9200051901-9200 ADMIN&GENL/WHLSLIS/LABOR/GENL COUNS. $851 I-LBO2 $604 $247 $0 $0 9200051914-9200 ADMIN&GENL/WHLSLIS/ILCD/GENL COUNS $574 I-LB02 $407 $167 $0 $0 9200052701-2120 | ADMIN&GENL/SHOPSTW/LABOR/PLANT ACCT $1,064 G-LBOl $362 $148 $410 $144 9200052701-7626 ADMIN&GENL/SHOPSTW/LABOR/OP&ROW MNT $4,404 G-LBOI $1,501 $614 $1,696 $594 9200052701-7628 | ADMIN&GENL/SHOPSTW/LABOR/MNT&CONSTR $566 G-LBOI $193 $79 $218 $76 9200052714-2120 ADMIN&GENL/SHOPSTW/ILCD/PLANT ACCT $577 G-LBOI $197 $80 $222 $78 9200052714-7626 ADMIN&GENL/SHOPSTW/ILCD/OP&ROW MNT $1,941 G-LBOI $661 $270 $748 $262 9200052714-7628 | ADMIN&GENL/SHOPSTW/ILCD/MNT&CONSTR $276 G-LBOl $94 $38 $106 $37 9200052801-7001 | ADMIN&GENL/LEGSAFR/LABOR/DISTDIVGM 50 G-LBOI $0 $0 $0 $0 9200052801-7040 ADMIN&GENL/LEGSAFR/LABOR/GOV/LEGIS $0 G-LBOI $0 $0 $0 9200052801-9200 ADMIN&GENL/LEGSAFR/LABOR/GENL COUNS $0 G-LBOl $0 $0 $0 ms 9200052814-7001 ADMIN&GENL/LEGSAFR/ILCD/DISTDIVGM $0 G-LBOI $0 $0 $0 $0 9200052814-7040 ADMIN&GENL/LEGSAFR/ILCD/GOV/LEGIS $0 G-LBOI $0 $0 $0 $0 9200052814-9200 ADMIN&GENL/LEGSAFR/ILCD/GENL COUNS $0 G-LBOI $0 $0 $0 so 9200054201-3101 ADMIN&GENL/SECURTY/LABOR/CORPSVCS $60,623 G-LBOl $20,654 $8,445 $23,345 $8,179 9200054214-3101 ADMIN&GENL/SECURTY/LCD/CORPSVCS $39,332 G-LBOI $13,400 $5,479 $15,146 $5,307 9200054401-3101 ADMIN&GENL/COURSVC/LABOR/CORPSVCS $73,924 G-LBO! $25,185 $10,298 $28,467 $9,974 9200054414-3101 ADMIN&GENL/COURSVC/ILCD/CORPSVCS $54,562 G-LBOI $18,589 $7,601 $21,011 $7,362 9200054501-3101 ADMIN&GENL/ORDREQN/LABOR/CORPS VCS $186,230 G-LBO1 $63,447 $25,942 $71,713 $25,127 9200054514-3101 ADMIN&GENL/ORDREQN/ILCD/CORPSVCS $113,620 G-LBOl $38,710 $15,828 $43,753 $15,330 9200055201-2120 ADMIN&GENL/TRN-HSE/LABOR/PLANT ACCT $38 G-LBO1 $13 $5 $15 $5 9200055201-2600 ADMIN&GENL/TRN-HSE/LABOR/CORP PLAN $1,322 G-LBOI $450 $184 $509 $178 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 58 of 79 Account 9200055214-2120 9200055214-2600 9200055301-2120 9200055314-2120 9200059501-2001 9200059501-2120 9200059501-2130 9200059501-2600 9200059501-3001 9200059501-3101 9200059501-3350 9200059501-5001 9200059501-5101 9200059501-7001 9200059501-7410 9200059501-7500 9200059501-7600 9200059501-7665 9200059501-7668 9200059501-7690 9200059501-9001 9200059501-9200 92000595 14-2001 92000595 14-2120 92000595 14-2130 92000595 14-2600 92000595 14-3001 9200059514-3101 92000595 14-3350 92000595 14-5001 92000595 14-5101 9200059514-7001 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) T | i : ____ Account Description ADMIN&GENL/TRN-HSE/ILCD/PLANT ACCT ADMIN&GENL/TRN-HSEALCD/CORP PLAN ADMIN&GENL/TRN-OTH/LABOR/PLANT ACCT ADMIN&GENL/TRN-OTH/ILCD/PLANT ACCT ADMIN&GENL/BRDDIRS/LABOR/CFO ADMIN&GENL/BRDDIRS/LABOR/PLANT ACCT ADMIN&GENL/BRDDIRS/LABOR/CORPBUDG ADMIN&GENL/BRDDIRS/LABOR/CORP PLAN ADMIN&GENL/BRDDIRS/LABOR/SVCSDIVVP. ADMIN&GENL/BRDDIRS/LABOR/CORPSVCS ADMIN&GENL/BRDDIRS/LABOR/OFFICE SVC ADMIN&GENL/BRDDIRS/LABOR/G&TDIVGM ADMIN&GENL/BRDDIRS/LABOR/GENTECHS VC ADMIN&GENL/BRDDIRS/LABOR/DISTDIVGM ADMIN&GENL/BRDDIRS/LABOR/S YSTEMCONT ADMIN&GENL/BRDDIRS/LABOR/TRANSTECHS ADMIN&GENL/BRDDIRS/LABOR/ENGINEERIN ADMIN&GENL/BRDDIRS/LABOR/DISTS VCCON ADMIN&GENL/BRDDIRS/LABOR/ENG SUPPRT ADMIN&GENL/BRDDIRS/LABOR/TRANSPROJ ADMIN&GENL/BRDDIRS/LABOR/CEO ADMIN&GENL/BRDDIRS/LABOR/GENL COUNS ADMIN&GENL/BRDDIRS/ILCD/CFO ADMIN&GENL/BRDDIRS/ILCD/PLANT ACCT ADMIN&GENL/BRDDIRS/ILCD/CORPBUDG ADMIN&GENL/BRDDIRS/ILCD/CORP PLAN ADMIN&GENL/BRDDIRS/ILCD/SVCSDIVVP ADMIN&GENL/BRDDIRS/ILCD/CORPSVCS ADMIN&GENL/BRDDIRS/ILCD/OFFICE SVC ADMIN&GENL/BRDDIRS/ILCD/G&TDIVGM ADMIN&GENL/BRDDIRS/(LCD/GENTECHS VC ADMIN&GENL/BRDDIRS/LCD/DISTDIVGM 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Functional — | 2005 Test Year ] | _ L _ Adjusted Total | Allocator | Production _ $24 G-LBO1 $8 $787 G-LBOI $268 $1,573 G-LBOI $536 $949 G-LBOL $323 $22,890 G-LBOL $7,799 $693 G-LBO1 $236 $2,522 G-LBOI $859 $14,194 G-LBOL $4,836 $868 G-LBOL $296 $176 G-LBOI $60 $124 G-LBOL $42 $57,979 G-LBOI $19,753 $25,070 D-DPO1 $25,070 $29,721 G-LBOI $10,126 $1,281 G-LBOI $436 $24,515 1-LB0S $9,655 $404 I-LB03 $0 $3,246 D-DDO01 $0 $34 G-LBO1 $12 $255 I-LB03 $0 $144,766 G-LBOI $49,321 $23,190 G-LBOI $7,901 $11,047 G-LBOL $3,764 $418 G-LBOL $143 $1,497 G-LBOI $510 $9,557 G-LBOI $3,256 $512 G-LBOl $175 $87 G-LBO! $30 $72 G-LBO! $24 $28,509 G-LBOI $9,713 $13,149 D-DPO1 $13,149 $14,272 G-LBOI $4,862 Transmission _ | ___ Distribution Customer $3 $9 $3 $110 $303 $106 $219 $606 $212 $132 $365 #128 $3,189 $8,815 ; $97 $267 $94 $351 $971 $340 $1,977 $5,466 $1,915 $121 $334 $117 $25 $68 $24 $17 $48 $17 $8,077 $22,327 $7,823 $0 $0 $0 $4,140 $11,445 $4,010 $178 $493 $173 $3,948 $10,913 $0 $107 $297 $0 $0 $3,246 $0 $5 $13 $5 $68 $188 $20,166 $55,746 Sis,.22 $3,230 $8,930 $3,129 $1,539 $4,254 $1,491 $58 $161 $56 $209 $576 $202 $1,331 $3,680 $1,289 $71 $197 $69 $12 $34 $12 $10 $28 $10 $3,971 $10,978 $3,847 $0 $0 $0 $1,988 $5,496 $1,926 AWM-03 Page 59 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Functional 2005 Test Year | Account ___Account Description Adjusted Total [ ___ Alllocator Production _ Transmission Distribution | 92000595 14-74 10 ADMIN&GENL/BRDDIRS/ILCD/SYSTEMCONT $637 G-LBOL $217 $89 $245 92000595 14-7500 ADMIN&GENL/BRDDIRS/ALCD/TRANSTECHS $12,033 1-LB0S $4,739 $1,938 $5,357 92000595 14-7600 ADMIN&GENL/BRDDIRS/ILCD/ENGINEERIN $212 1-LB03 $0 $56 $156 92000595 14-7665 ADMIN&GENL/BRDDIRS/ILCD/DISTS VCCON $1,812 D-DD01 $0 $0 $1,812 92000595 14-7668 ADMIN&GENL/BRDDIRS/ILCD/ENG SUPPRT $15 G-LBOI $5 $2 $6 92000595 14-7690 ADMIN&GENL/BRDDIRS/ILCD/TRANSPROJ $136 I-LB03 $0 $36 $100 92000595 14-9001 ADMIN&GENL/BRDDIRS/ILCD/CEO $74,536 G-LBO! $25,394 , $10,383 $28,702 92000595 14-9200 ADMIN&GENL/BRDDIRS/ILCD/GENL COUNS $12,248 G-LBO1 $4,173 $1,706 $4,716 9200059701-9200 ADMIN&GENL/LBRLISS/LABOR/GENL COUNS $16 G-LBO1 $5 $2 $6 9200059714-9200 ADMIN&GENL/LBRLISS/ILCD/GENL COUNS $11 G-LBOI $4 $1 $4 9200063201-2110 ADMIN&GENL/DISAREC/LABOR/GENL ACCTG $763 G-LBOI $260 $106 $294 9200063214-2110 ADMIN&GENL/DISAREC/ILCD/GENL ACCTG $394 G-LBOI $134 $55 $152 9200065001-2600 ADMIN&GENL/TRNSLNGRNG/LABOR/CORP PLAN $61,470 D-DTOL $0 $61,470 $0 9200065014-2600 ADMIN&GENL/TRNSLNGRNG/ILCD/CORP PLAN $35,703 D-DTOI $0 $35,703 $0 9210000000-2001 OFFSUPPLY/GENERAL/OTHER/CFO $8,520 G-LBOI $2,903 $1,187 $3,281 9210000000-2101 OFFSUPPLY/GENERAL/OTHER/CORPORATE ($1,216) G-LBOI ($414) ($169) ($468) 9210000000-2105 OFFSUPPLY/GENERAL/OTHER/RSK MGMT $57 G-LBO1 $19 $8 $22 9210000000-2110 OFFSUPPLY/GENERAL/OTHER/GENL ACCTG $451 G-LBOI $154 $63 $174 9210000000-2120 OFFSUPPLY/GENERAL/OTHER/PLANT ACCT $651 G-LBO1 $222 $91 $251 9210000000-2130 OFFSUPPLY/GENERAL/OTHER/CORPBUDG $8 G-LBO1 $3 $1 $3 9210000000-2600 OFFSUPPLY/GENERAL/OTHER/CORP PLAN ($932) G-LBO1 ($317) ($130) ($359) 9210000000-2700 OFFSUPPLY/GENERAL/OTHER/COMM REL ($212) D-DCOl $0 $0 $0 9210000000-3001 OFFSUPPLY/GENERAL/OTHER/SVCSDIVVP $3,633 G-LBOI $1,238 $506 $1,399 9210000000-3101 OFFSUPPLY/GENERAL/OTHER/CORPSVCS ($22) G-LBOI ($8) ($3) ($9) 9210000000-5001 OFFSUPPLY/GENERAL/OTHER/G&TDIVGM $426 G-LBOI $145 $59 $164 9210000000-5005 OFFSUPPLY/GENERAL/OTHER/SPECENPROJ $207 D-DPO1 $207 $0 $0 9210000000-5101 OFFSUPPLY/GENERAL/OTHER/GENTECHSVC $423 D-DPO1 $423 $0 $0 9210000000-5500 OFFSUPPLY/GENERAL/OTHER/EKLT $684 D-DP01 $684 $0 $0 9210000000-7001 OFFSUPPLY/GENERAL/OTHER/DISTDIVGM $717 G-LBOI $244 $100 $276 9210000000-7200 OFFSUPPLY/GENERAL/OTHER/ENVIRO ENG $54 1-LB05 $21 $9 $24 9210000000-7300 OFFSUPPLY/GENERAL/OTHER/SAFETY $9,830 G-LBO1 $3,349 $1,369 $3,785 9210000000-7500 OFFSUPPLY/GENERAL/OTHER/TRANSTECHS $184 I-LB0S5 $72 $30 $82 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM AWM-03 Page 60 of 79 Customer $86. 80 $0 Cl $0 $10,057 $1,652 $2 $I $103 $53 $0 $0 $1,150 ($164) $8 $61 $88 ) ($212) $490 ($3) $57 $0 $0 $0 $97 $0 $1,326 $0 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | i 7 i 2005 Test Year “Functional 1 | | | Account ____ Account Description _ Seen { Adjusted Total | —_Allocator ___ Production _ | Transmission | _ Distribution |____ Customer ! 9210000000-7600 OFFSUPPLY/GENERAL/OTHER/ENGINEERIN $8,789 I-LB03 $0 $2,335 $6,454 50 9210000000-7612 OFFSUPPLY/GENERAL/OTHER/OPERATIONS $2,915 1-LB06 $0 $616 $1,703 $597 9210000000-7626 OFFSUPPLY/GENERAL/OTHER/OP&ROW MNT $42 1-LB06 $0 $9 $25 $9 9210000000-7665 OFFSUPPLY/GENERAL/OTHER/DISTSVCCON $31 D-DDO1 $0 $0 $31 *0 9210000000-7690 OFFSUPPLY/GENERAL/OTHER/TRANSPROJ $579 I-LB03 $0 $154 $425 d 9210000000-9001 OFFSUPPLY/GENERAL/OTHER/CEO $8,660 G-LBOL $2,950 $1,206 $3,335 $1,168 9210000000-9200 OFFSUPPLY/GENERAL/OTHER/GENL COUNS $2,704 G-LBOI $921 $377 $1,041 $365 9210000000-9301 OFFSUPPLY/GENERAL/OTHER/HUMANRES $4,769 G-LBOI $1,625 $664 $1,836 $643 9210000003-2001 OFFSUPPLY/GENERAL/MLSP/CFO $135 G-LBOL $46 $19 $52 $18 9210000003-2105 OFFSUPPLY/GENERAL/MLSP/RSK MGMT ($0) G-LBOI ($0) ($0) ($0) ($0) 9210000003-2110 OFFSUPPLY/GENERAL/MLSP/GENL ACCTG $6,369 G-LBOI $2,170 $887 $2,453 $859 9210000003-2120 OFFSUPPLY/GENERAL/MLSP/PLANT ACCT $193 G-LBOI $66 $27 $74 $26 9210000003-2130 OFFSUPPLY/GENERAL/MLSP/CORPBUDG $639 G-LBOI $218 $89 $246 $86 9210000003-2501 OFFSUPPLY/GENERAL/MLSP/REG AFFAIR $447 G-LBOI $152 $62 $172 $60 9210000003-2600 OFFSUPPLY/GENERAL/MLSP/CORP PLAN ($5,502) G-LBOI ($1,874) ($766) ($2,119) ($742) 9210000003-2700 OFFSUPPLY/GENERAL/MLSP/COMM REL $877 D-DCOl $0 $0 $0 $877 9210000003-3101 OFFSUPPLY/GENERAL/MLSP/CORPSVCS $303 G-LBOI $103 $42 $117 $41 9210000003-3110 OFFSUPPLY/GENERAL/MLSP/PURCHASING $320 G-LBO1 $109 $45 $123 $43 9210000003-3201 OFFSUPPLY/GENERAL/MLSP/MEMSVCS $1,785 D-DCOL $0 $0 $0 $1,785 9210000003-5001 OFFSUPPLY/GENERAL/MLSP/G&TDIVGM $1,893 G-LBOI $645 $264 $729 . 9210000003-5005 OFFSUPPLY/GENERAL/MLSP/SPECENPROJ $889 D-DPO1 $889 $0 $0 3g 9210000003-5101 OFFSUPPLY/GENERAL/MLSP/GENTECHS VC $2,096 D-DPO1 $2,096 $0 $0 $0 9210000003-7001 OFFSUPPLY/GENERAL/MLSP/DISTDIVGM $379 G-LBO! $129 $53 $146 $51 9210000003-7040 OFFSUPPLY/GENERAL/MLSP/GOV/LEGIS $990 G-LBO1 $337 $138 $381 $134 9210000003-7200 OFFSUPPLY/GENERAL/MLSP/ENVIRO ENG $412 1-LB05 $162 $66 $183 $0 9210000003-7300 OFFSUPPLY/GENERAL/MLSP/SAFETY $7,504 G-LBO! $2,556 $1,045 $2,890 $1,012 9210000003-7500 OFFSUPPLY/GENERAL/MLSP/TRANSTECHS $3,492 I-LBOS $1,375 $562 $1,554 $0 9210000003-7520 OFFSUPPLY/GENERAL/MLSP/SUBSTATION $11 1-LB03 $0 $3 $8 $0 9210000003-7530 OFFSUPPLY/GENERAL/MLSP/RELAY $140 I-LBOS $55 $23 $62 $0 9210000003-7540 OFFSUPPLY/GENERAL/MLSP/SCADA $97 G-LBO1 $33 $14 $38 $13 9210000003-7550 OFFSUPPLY/GENERAL/MLSP/TECHSVCMNT $522 1-LBOS $205 $84 $232 $0 9210000003-7600 OFFSUPPLY/GENERAL/MLSP/ENGINEERIN $1,269 1-LB03 $0 $337 $932 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 61 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Functional 2005 Test Year | Account _ ___ Account Description a Adjusted Total | Allocator _ Production —_ L Transmission _ _ Distribution | Customer } 92 10000003-7612 OFFSUPPLY/GENERAL/MLSP/OPERATIONS $709 1-LB06 $0 $150 $414 $145 9210000003-7624 OFFSUPPLY/GENERAL/MLSP/METER SHOP $147 I-LB06 $0 $31 $86 $30 9210000003-7662 OFFSUPPLY/GENERAL/MLSP/LAND SVCS $2,904 I-LBOS $1,144 $468 $1,293 $0 9210000003-7690 OFFSUPPLY/GENERAL/MLSP/TRANSPROJ $758 1-LB03 $0 $201 $557 © 9210000003-9200 OFFSUPPLY/GENERAL/MLSP/GENL COUNS $114 G-LBO1 $39 $16 $44 5 9210000003-9301 OFFSUPPLY/GENERAL/MLSP/HUMANRES $17,860 G-LBOI $6,085 $2,488 $6,878 $2,410 9210000004-2001 OFFSUPPLY/GENERAL/TRNS/CFO, $279 G-LBOI $95 $39 $107 $38 9210000004-2130 OFFSUPPLY/GENERAL/TRNS/CORPBUDG $5 G-LBOI $2 $1 $2 $1 9210000004-2600 OFFSUPPLY/GENERAL/TRNS/CORP PLAN $519 G-LBO! $177 $72 $200 $70 9210000004-5001 OFFSUPPLY/GENERAL/TRNS/G&TDIVGM $3,237 G-LBO1 $1,103 $451 $1,246 $437 9210000004-5005 OFFSUPPLY/GENERAL/TRNS/SPECENPROJ $670 D-DPO1 $670 $0 $0 $0 9210000004-5101 OFFSUPPL Y/GENERAL/TRNS/GENTECHSVC $1,333 D-DPO1 $1,333 $0 $0 $0 9210000004-7200 OFFSUPPLY/GENERAL/TRNS/ENVIRO ENG $91 1-LB0S $36 $15 $40 $0 9210000004-7500 OFFSUPPLY/GENERAL/TRNS/TRANSTECHS $277 1-LB0S $109 $45 $123 $0 9210000004-9001 OFFSUPPL Y/GENERAL/TRNS/CEO $1,413 G-LBO1 $481 $197 $544 $191 9210000004-9301 OFFSUPPLY/GENERAL/TRNS/HUMANRES $613 G-LBOI $209 $85 $236 $83 9210000009-3101 OFFSUPPLY/GENERAL/LEASES/CORPSVCS $18,900 G-LBO1 $6,439 $2,633 $7,278 $2,550 9210000009-7500 OFFSUPPLY/GENERAL/LEASES/TRANSTECHS $89,100 I-LB05 $35,090 $14,348 $39,662 $0 9210000021-2001 OFFSUPPLY/GENERAL/TRED/CFO $11,451 G-LBO1 $3,901 $1,595 $4,409 $1,545 9210000021-2501 OFFSUPPLY/GENERAL/TRED/REG AFFAIR $1,578 G-LBOI $538 $220 $608 ; 9210000021 -2600 OFFSUPPLY/GENERAL/TRED/CORP PLAN $12,604 G-LBOI $4,294 $1,756 $4,853 l 9210000021-2700 OFFSUPPLY/GENERAL/TRED/COMM REL $9,231 D-DCO1 $0 $0 $0 $9,231 9210000021-3001 OFFSUPPLY/GENERAL/TRED/SVCSDIVVP $23,190 G-LBO1 $7,901 $3,230 $8,930 $3,129 9210000021-5001 OFFSUPPLY/GENERAL/TRED/G&TDIVGM $2,916 G-LBO1 $994 $406 $1,123 $393 921000002 1-5005 OFFSUPPLY/GENERAL/TRED/SPECENPROJ $751 D-DPO1 $751 $0 $0 $0 9210000021-7001 OFFSUPPLY/GENERAL/TRED/DISTDIVGM $906 G-LBOI $309 $126 $349 $122 9210000021-7200 OFFSUPPLY/GENERAL/TRED/ENVIRO ENG $6,743 1-LB0S $2,656 $1,086 $3,002 $0 9210000021-7300 OFFSUPPLY/GENERAL/TRED/SAFETY $1,517 G-LBOI $517 $211 $584 $205 9210000021-7410 OFFSUPPLY/GENERAL/TRED/S YSTEMCONT $17,142 G-LBOI $5,840 $2,388 $6,601 $2,313 921000002 1-7500 OFFSUPPL Y/GENERAL/TRED/TRANSTECHS $2,797 1-LB05 $1,101 $450 $1,245 $0 9210000021-7600 OFFSUPPLY/GENERAL/TRED/ENGINEERIN $319 1-LB03 $0 $85 $235 $0 9210000021-7612 OFFSUPPLY/GENERAL/TRED/OPERATIONS $1,395 1-LB06 $0 $295 $815 $285 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 62 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year TT Functional | | oT _ - oO | Account | Account Description _ — | Adjusted Total ___ Alllocator | Production |___ Transmission ___ Distribution Customer ~9210000021-7624 OFFSUPPLY/GENERAL/TRED/METER SHOP $7,968 I-LB06 $0 $1,684 $4,654 $1,631 921000002 1-7626 OFFSUPPLY/GENERAL/TRED/OP&ROW MNT $2,201 I-LB06 $0 $465 $1,285 $450 9210000021-7662 OFFSUPPLY/GENERAL/TRED/LAND SVCS $420 I-LB0S $165 $68 $187 $0 9210000021-9001 OFFSUPPLY/GENERAL/TRED/CEO SIL,IIS G-LBO1 $3,787 $1,548 $4,280 $2800 9210000021-9200 OFFSUPPLY/GENERAL/TRED/GENL COUNS, $5,688 G-LBOL $1,938 $792 $2,190 ’ 9210000021-9301 OFFSUPPLY/GENERAL/TRED/HUMANRES $6,545 G-LBOI $2,230 $912 $2,520 $883 9210010500-2101 OFFSUPPLY/2002S-B/OTHER/CORPORATE $0 G-LBO1 $0 $0 $0 $0 9210010800-2101 OFFSUPPLY/COBANK/OTHER/CORPORATE $24,184 G-LBOI $8,239 $3,369 $9,313 $3,263 9210032400-7200 OFFSUPPLY/GENR/OTHER/ENVIRO ENG $1,341 D-DPO1 $1,341 $0 $0 $0 9210032402-7200 OFFSUPPLY/GENR/PFCT/ENVIRO ENG $20 D-DPO1 $20 $0 $0 $0 9210032404-7200 OFFSUPPLY/GENR/TRNS/ENVIRO ENG $6,916 D-DPO! $6,916 $0 $0 $0 9210032404-7300 OFFSUPPLY/GENR/TRNS/SAFETY $19,532 D-DPO1 $19,532 $0 $0 $0 9210032421-7550 OFFSUPPLY/GENR/TRED/TECHS VCMNT $1,914 D-DPO1 $1,914 $0 $0 $0 9210051400-2110 OFFSUPPLY/CASHO&S/OTHER/GENL ACCTG $6,781 G-LBO! $2,310 $945 $2,611 $915 9210051500-9200 OFFSUPPLY/POSTAGE/OTHER/GENL COUNS $50 G-LBO! $17 $7 $19 $7 9210051503-9301 OFFSUPPLY/POSTAGE/MLSP/HUMANRES $127 G-LBOL $43 $18 $49 $17 9210052800-7040 OFFSUPPLY/LEGSAFR/OTHER/GOV/LEGIS $0 G-LBOI $0 $0 $0 $0 9210052803-7040 OFFSUPPLY/LEGSAFR/MLSP/GOV/LEGIS $0 G-LBO1 $0 $0 $0 $0 9210052803-9001 OFFSUPPLY/LEGSAFR/MLSP/CEO $0 G-LBOI $0 $0 $0 $0 9210052804-7040 OFFSUPPLY/LEGSAFR/TRNS/GOV/LEGIS $0 G-LBOI $0 $0 $0 ) 9210052804-9001 OFFSUPPLY/LEGSAFR/TRNS/CEO $0 G-LBO1 $0 $0 $0 ) 9210053000-7200 OFFSUPPLY/SUBSCRP/OTHER/ENVIRO ENG $1,198 I-LB0S $472 $193 $533 $0 9210053003-3101 OFFSUPPLY/SUBSCRP/MLSP/CORPSVCS $898 G-LBOI $306 $125 $346 $121 9210053100-2105 OFFSUPPLY/DUES/OTHER/RSK MGMT $175 G-LBOI $60 $24 $67 $24 9210053100-2120 OFFSUPPLY/DUES/OTHER/PLANT ACCT $575 G-LBO1 $196 $80 $221 $78 9210053100-2130 OFFSUPPLY/DUES/OTHER/CORPBUDG $300 G-LBOI $102 $42 $116 $40 9210053100-5001 OFFSUPPLY/DUES/OTHER/G&TDIVGM $2,152 G-LBO1 $733 $300 $829 $290 9210053100-7200 OFFSUPPLY/DUES/OTHERVENVIRO ENG $1,444 1-LB0S $569 $233 $643 $0 9210053100-7300 OFFSUPPLY/DUES/OTHER/SAFETY $1,901 G-LBOI $648 $265 $732 $256 9210053100-7500 OFFSUPPLY/DUES/OTHER/TRANSTECHS $5,946 1-LB0S $2,342 $957 $2,647 $0 9210053100-7600 OFFSUPPLY/DUES/OTHER/ENGINEERIN $4,503 1-LB03 $0 $1,196 $3,307 $0 9210053100-7662 OFFSUPPLY/DUES/OTHER/LAND SVCS $180 1-LB0S $71 $29 $80 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 63 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) “T2005 Test Year _ Functional | | | | Account { ___ Account Description — I __ Adjusted Total _ L Allocator I ___ Production _ Transmission | _Distribution | Customer 2} 9210053100-9200 OFFSUPPLY/DUES/OTHER/GENL COUNS $2,134 G-LBO1 $727 $297 $822 $288 9210053100-9301 OFFSUPPLY/DUES/OTHER/HUMANRES $550 G-LBOI $187 $77 $212 $74 9210053403-3101 OFFSUPPLY/SPECSUP/MLSP/CORPS VCS $14,447 G-LBO1 $4,922 $2,013 $5,563 $1,949 9210053403-7200 OFFSUPPLY/SPECSUP/MLSP/EN VIRO ENG $792 1-LB05 $312 $128 $353 =) 9210053403-7300 OFFSUPPL Y/SPECSUP/MLSP/SAFETY $21,785 G-LBO1 $7,422 $3,035 $8,389 ) 9210053403-7662 OFFSUPPLY/SPECSUP/MLSP/LAND SVCS $910 I-LB05 $358 $147 $405 $0 9210053600-2110 OFFSUPPLY/BKCHRGS/OTHER/GENL ACCTG $41,067 G-LBOI $13,991 $5,721 $15,814 $5,541 9210053603-3101 OFFSUPPLY/BKCHRGS/MLSP/CORPSVCS $52 G-LBOI $18 $7 $20 $7 9210055321-2120 OFFSUPPLY/TRN-OTH/TRED/PLANT ACCT $3,964 G-LBOI $1,350 $552 $1,526 $535 9210055321-2600 OFFSUPPLY/TRN-OTH/TRED/CORP PLAN $671 G-LBOL $228 $93 $258 $90 9210055321-3101 OFFSUPPLY/TRN-OTH/TRED/CORPSVCS $3,261 G-LBOL $1,111 $454 $1,256 $440 9210055321-3210 OFFSUPPLY/TRN-OTH/TRED/CONSMR SVC $3,146 D-DCO1 $0 $0 $0 $3,146 9210055321-3350 OFFSUPPLY/TRN-OTH/TRED/OFFICE SVC $4,486 G-LBO1 $1,528 $625 $1,727 $605 9210055321-5005 OFFSUPPLY/TRN-OTH/TRED/SPECENPROJ $3,177 D-DP01 $3,177 $0 $0 $0 9210059500-2001 OFFSUPPLY/BRDDIRS/OTHER/CFO $192 G-LBOI $66 $27 $74 $26 9210059500-9001 OFFSUPPLY/BRDDIRS/OTHER/CEO $1,097 G-LBO1 $374 $153 $422 $148 9210059521-9001 OFFSUPPLY/BRDDIRS/TRED/CEO $954 G-LBO1 $325 $133 $367 $129 9210063204-2110 OFFSUPPLY/DISAREC/TRNS/GENL ACCTG $350 G-LBO! $119 $49 $135 $47 9210063221-2110 OFFSUPPLY/DISAREC/TRED/GENL ACCTG $1,680 G-LBOI $572 $234 $647 $227 9210072003-7600 OFFSUPPLY/SAFET YTRNG/MLSP/ENGINEERIN $140 1-LB03 $0 $37 $103 9211000002-3101 HDQTRSOPER/GENERAL/PFCT/CORPS VCS $72,807 G-LBOI $24,805 $10,142 $28,037 Sipe 9211000002-3350 HDQTRSOPER/GENERAL/PFCT/OFFICE SVC $81,816 G-LBOI $27,874 $11,397 $31,506 $11,039 9211000003-3101 HDQTRSOPER/GENERAL/MLSP/CORPS VCS, $111,184 G-LBO1 $37,880 $15,488 $42,815 $15,001 9211000004-3350 HDQTRSOPER/GENERAL/TRNS/OFFICE SVC $540 G-LBOI $184 $75 $208 $73 9211000006-3101 HDQTRSOPER/GENERAL/UTILITIES/CORPSVCS $208,018 G-LBOI $70,870 $28,978 $80,103 $28,067 9211000009-3101 HDQTRSOPER/GENERAL/LEASES/CORPSVCS $8,100 G-LBOI $2,760 $1,128 $3,119 $1,093 9211053000-3101 HDQTRSOPER/SUBSCRP/OTHER/CORPSVCS $12,034 G-LBO1 $4,100 $1,676 $4,634 $1,624 9211053003-3101 HDQTRSOPER/SUBSCRP/MLSP/CORPSVCS $16,951 G-LBOI $5,775 $2,361 $6,527 $2,287 9211054006-3101 HDQTRSOPER/TELEPHONES/UTILITIES/CORPSVCS $249,334 G-LBO1 $84,947 $34,733 $96,014 $33,641 9211054100-3350 HDQTRSOPER/COPIERS/OTHER/OFFICE SVC $91,066 G-LBO1 $31,026 $12,686 $35,068 $12,287 9211054103-3350 HDQTRSOPER/COPIERS/MLSP/OFFICE SVC $16,170 G-LBO1 $5,509 $2,253 $6,227 $2,182 9211054202-3101 HDQTRSOPER/SECURTY/PFCT/CORPSVCS, $205,084 G-LBO1 $69,871 $28,569 $78,974 $27,671 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 64 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) — 2005 Test Year | Functional T | | [ Account Account Description i Adjusted Total | Allocator Production —_ | Transmission _ | Distribution i. i Customer 9211054302-3101 HDQTRSOPER/CUSTODIAL/PECT/CORPSVCS, $106,941 G-LBOI $36,434 $14,897 $41,181 $14,429 9211054303-3101 HDQTRSOPER/CUSTODIAL/MLSP/CORPS VCS $18,459 G-LBO! $6,289 $2,571 $7,108 $2,491 9219900005-2101 G&ACLEAR/GENERAL/CALC/CORPORATE $1,838,060 G-LBOL $626,215 $256,048 $707,799 $247,998 9219900005-8751 G&ACLEAR/GENERAL/CALC/MWBUSINESS $0 $0 $0 $0 “=D 9219960000-2101 G&ACLEAR/CLRCRDS/OTHER/CORPORATE ($3,772) G-LBOL ($1,285) ($525) ($1,452) ) 9219966605-2101 G&ACLEAR/ACCTMNT/CALC/CORPORATE $170,430 G-LBOI $58,064 $23,741 $65,629 $22,995 9219966805-2101 G&ACLEAR/ADMSVMNT/CALC/CORPORATE $40,628 G-LBOI $13,842 $5,660 $15,645 $5,482 9219967405-2101 G&ACLEAR/CORPPLAN/CALC/CORPORATE $37,058 G-LBOI $12,625 $5,162 $14,270 $5,000 9219968605-2101 G&ACLEAR/EMPLYRLTNS/CALC/CORPORATE $13,155 G-LBOI $4,482 $1,833 $5,066 $1,775 9219969805-2101 G&ACLEAR/EXECOFFICE/CALC/CORPORATE $11,161 G-LBOL $3,802 $1,555 $4,298 $1,506 9219970005-2101 G&ACLEAR/GENCOUNSEL/CALC/CORPORATE $7,839 G-LBOI $2,671 $1,092 $3,019 $1,058 9219971805-2101 G&ACLEAR/RGLTRYAFFR/CALC/CORPORATE $7,773 G-LBOI $2,648 $1,083 $2,993 $1,049 9219972005-2101 G&ACLEAR/SAFETYTRNG/CALC/CORPORATE $26,157 G-LBO1 $8,912 $3,644 $10,073 $3,529 9230000000-2101 OTSDSVCEMP/GENERAL/OTHER/CORPORATE ($34,852) G-LBOI ($11,874) ($4,855) ($13,421) ($4,702) 9230000000-2105 OTSDSVCEMP/GENERAL/OTHER/RSK MGMT $50,222 G-LBOI $17,110 $6,996 $19,340 $6,776 9230000000-5500 OTSDSVCEMP/GENERAL/OTHER/EKLT $6,653 D-DP01 $6,653 $0 $0 $0 9230000000-9200 OTSDSVCEMP/GENERAL/OTHER/GENL COUNS $785 G-LBOI $267 $109 $302 $106 9230000002-2001 OTSDSVCEMP/GENERAL/PFCT/CFO $159,448 G-LBOI $54,323 $22,212 $61,400 $21,513 9230000002-2101 OTSDS VCEMP/GENERAL/PFCT/CORPORATE $15,000 G-LBO1 $5,110 $2,090 $5,776 $2,024 9230000002-2105 OTSDSVCEMP/GENERAL/PFCT/RSK MGMT $27,720 G-LBOI $9,444 $3,861 $10,674 { 9230000002-2120 OTSDSVCEMP/GENERAL/PFCT/PLANT ACCT $44,710 G-LBOI $15,233 $6,228 $17,217 Suwon 9230000002-2501 OTSDSVCEMP/GENERAL/PFCT/REG AFFAIR $1,414 G-LBO1 $482 $197 $545 $191 9230000002-2600 OTSDSVCEMP/GENERAL/PFCT/CORP PLAN $179,805 G-LBOI $61,258 $25,047 $69,239 $24,260 9230000002-2700 OTSDSVCEMP/GENERAL/PFCT/COMM REL $1,956 D-DCO1 $0 $0 $0 $1,956 9230000002-3201 OTSDSVCEMP/GENERAL/PFCT/MEMSVCS $11,200 D-DCOL $0 $0 $0 $11,200 9230000002-5001 OTSDSVCEMP/GENERAL/PFCT/G&TDIVGM $41,316 G-LBO1 $14,076 $5,755 $15,910 $5,574 9230000002-5101 OTSDSVCEMP/GENERAL/PFCT/GENTECHS VC $142,496 D-DPOl $142,496 $0 $0 $0 9230000002-7001 OTSDSVCEMP/GENERAL/PFCT/DISTDIVGM $19,200 G-LBO! $6,541 $2,675 $7,394 $2,591 9230000002-7200 OTSDSVCEMP/GENERAL/PFCT/ENVIRO ENG $26 I-LB0S $10 $4 $12 $0 9230000002-7300 OTSDSVCEMP/GENERAL/PFCT/SAFETY $129,408 G-LBOI $44,089 $18,027 $49,833 $17,460 9230000002-7500 OTSDSVCEMP/GENERAL/PFCT/TRANSTECHS $38,334 1-LB0S $15,097 $6,173 $17,064 $0 9230000002-9200 OTSDSVCEMP/GENERAL/PFCT/GENL COUNS $57,261 G-LBOI $19,508 $7,977 $22,050 $7,726 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 65 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) — | 2005 Test Year i Functional | \ | _ Account [Lo Account Description _ Adjusted Total \ Allocator | __ Production Transmission — | Distribution { Customer 9230000002-9301 OTSDSVCEMP/GENERAL/PFCT/HUMANRES $1,768 G-LBOI $602 $246 $681 $239 9230000004-5001 OTSDSVCEMP/GENERAL/TRNS/G&TDIVGM $386 G-LBOL $132 $54 $149 $52 9230000004-5101 OTSDSVCEMP/GENERAL/TRNS/GENTECHS VC $640 D-DPO1 $640 $0 $0 $0 9230000004-7300 OTSDSVCEMP/GENERAL/TRNS/SAFETY $950 G-LBO1 $324 $132 $366 9230000402-2105 OTSDSVCEMP/SAFETY/PFCT/RSK MGMT $379 G-LBOI $129 $53 $146 9230019002-2105 OTSDSVCEMP/RISKMGT/PFCT/RSK MGMT $695 G-LBOL $237 $97 $268 $94 9230032402-7300 OTSDSVCEMP/GENR/PFCT/SAFETY $415 D-DPO1 $415 $0 $0 $0 9230032602-9200 OTSDSVCEMP/DISTRIB/PFCT/GENL COUNS $45 D-DDO1 $0 $0 $45 $0 9230052802-7001 OTSDSVCEMP/LEGSAFR/PFCT/DISTDIVGM $0 G-LBOI $0 $0 $0 $0 9230052802-9200 OTSDSVCEMP/LEGSAFR/PFCT/GENL COUNS $0 G-LBOL $0 $0 $0 $0 9230055202-9301 OTSDSVCEMP/TRN-HSE/PFCT/HUMANRES $18,813 G-LBO1 $6,410 $2,621 $7,245 $2,538 9230055302-7300 OTSDSVCEMP/TRN-OTH/PFCT/SAFETY $0 G-LBO1 $0 $0 $0 $0 9230055302-9301 OTSDSVCEMP/TRN-OTH/PFCT/HUMANRES, $77,197 G-LBO1 $26,300 $10,754 $29,727 $10,416 9230055402-9301 OTSDSVCEMP/PREEMPP/PFCT/HUMANRES $14,481 G-LBOL $4,934 $2,017 $5,576 $1,954 9230055502-9301 OTSDSVCEMP/AUDSVCS/PFCT/HUMANRES $9,500 G-LBO! $3,237 $1,323 $3,658 $1,282 9230055602-9301 OTSDSVCEMP/ARBTRAT/PFCT/HUMANRES $38,334 G-LBO1 $13,060 $5,340 $14,762 $5,172 9230055604-9301 OTSDSVCEMP/ARBTRAT/TRNS/HUMANRES $1,516 G-LBOL $516 $211 $584 $205 9230055802-9200 OTSDSVCEMP/O-SCLS V/PFCT/GENL COUNS $649,897 G-LBOI $221,416 $90,533 $250,262 $87,687 9230058702-9301 OTSDSVCEMP/AFFACTN/PFCT/HUMANRES $11,989 G-LBO1 $4,085 $1,670 $4,617 $1,618 9240000000-8751 PROPINSUR/GENERAL/OTHER/MWBUSINESS $0 $0 $0 $0 9240033000-2101 PROPINSUR/MICROWV/OTHER/CORPORATE $12,637 1-LB02 $8,970 $3,668 $0 ou 9240060000-2101 PROPINSUR/CLRCRDS/OTHER/CORPORATE ($1,707) G-LBO1 ($581) ($238) ($657) ($230) 9240061900-2101 PROPINSUR/EKLUTNA/OTHER/CORPORATE, $25,064 D-DPO1 $25,064 $0 $0 $0 9240062000-2101 PROPINSUR/CEA/OTHER/CORPORATE $116,455 G-PLO1 $34,576 $31,169 $49,967 $743 9240062100-2101 PROPINSUR/CPRLAKE/OTHER/CORPORATE $30,473 D-DPO1 $30,473 $0 $0 $0 9240062200-2101 PROPINSUR/IGT-PROD/OTHER/CORPORATE $104,778 D-DP01 $104,778 $0 $0 $0 9240062400-2101 PROPINSUR/BERNLKE/OTHER/CORPORATE $142,130 D-DPO1 $142,130 $0 $0 $0 9240062500-2101 PROPINSUR/QRTZCRK/OTHER/CORPORATE $4,559 D-DTO1 $0 $4,559 $0 $0 9240062600-2101 PROPINSUR/BELUGA ./OTHER/CORPORATE $326,330 D-DP01 $326,330 $0 $0 $0 9240062700-2101 PROPINSUR/UNIVST Y/OTHER/CORPORATE $15,837 D-DTOI $0 $15,837 $0 $0 9240062800-2101 PROPINSUR/TEELAND/OTHER/CORPORATE $13,517 D-DTO1 $0 $13,517 $0 $0 9240062900-2101 PROPINSUR/PTMACKN/OTHER/CORPORATE $27,034 D-DTOL $0 $27,034 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 66 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) ' 2005 Test Year | Functional | i Account | _ Account Description _ Adjusted Total =| —_—_Alllocator _ | ___ Production |__ Transmission Distribution I Customer 9240063000-2101 PROPINSUR/PTWRNZF/OTHER/CORPORATE $6,079 D-DTO1 $0 $6,079 $0 $0 9250000000-2101 INJUR&DAMG/GENERAL/OTHER/CORPORATE $57,188 G-LBOI $19,484 $7,966 $22,022 $7,716 9250000000-3210 INJUR&DAMG/GENERAL/OTHER/CONSMR SVC ($1,108) D-DCO01 $0 $0 $0 ($1,108) 9250000000-5440 INJUR&DAMG/GENERAL/OTHER/BELUGAGP ($308,372) D-DPO1 ($308,372) $0 $0 ' 9250000000-7510 INJUR&DAMG/GENERAL/OTHER/CONTRCOMM ($16,958) G-LBOI ($5,777) ($2,362) ($6,530) ( ) 9250000000-7530 INJUR&DAMG/GENERAL/OTHER/RELAY ($28,015) I-LB0S ($11,033) ($4,511) ($12,471) $0 9250000000-7626 INJUR&DAMG/GENERAL/OTHER/OP&ROW MNT ($94,580) 1-LB06 $0 ($19,984) ($55,241) ($19,355) 9250000000-7628 INJUR&DAMG/GENERAL/OTHER/MNT&CONSTR ($18,716) 1-LB03 $0 ($4,972) ($13,744) $0 9250000000-7670 INJUR&DAMG/GENERAL/OTHER/FLEET&MATL ($250,000) 1-LB06 $0 ($52,822) ($146,017) ($51,161) 9250000000-7676 INJUR&DAMG/GENERAL/OTHER/PCB FACLTY ($21,385) 1-LB03 $0 ($5,681) ($15,704) $0 9250012400-2101 INJUR&DAMG/EXCSS LIAB/OTHER/CORPORATE $5,925 G-LBOL $2,019 $825 $2,282 $799 9250059500-2101 INJUR&DAMG/BRDDIRS/OTHER/CORPORATE $114,008 G-LBOI $38,842 $15,882 $43,902 $15,382 9250061900-2101 INJUR&DAMG/EKLUTNA/OTHER/CORPORATE ($22) D-DPO1 ($22) $0 $0 $0 9250062600-2101 INJUR&DAMG/BELUGA /OTHER/CORPORATE $30,009 D-DPO1 $30,009 $0 $0 $0 9250075300-2101 INJUR&DAMG/GENLIABT Y/OTHER/CORPORATE $614,418 G-LBOI $209,328 $85,590 $236,600 $82,900 9250075400-2101 INJUR&DAMG/CRIMEBOND/OTHER/CORPORATE $16,517 G-LBOI $5,627 $2,301 $6,360 $2,229 9250075500-2101 INJUR&DAMG/TRVLACDTA V/OTHER/CORPORATE $105,779 G-LBOL $36,038 $14,735 $40,733 $14,272 9257000000-3220 INJRDMGSLI/GENERAL/OTHER/CR & COLL $9,281 D-DCO1 $0 $0 $0 $9,281 9257063700-2101 INJRDMGSLV/SIRAUTO/OTHER/CORPORATE $2,798 G-LBOL $953 $390 $1,078 $378 9260000000-2101 EMPPEN&BEN/GENERAL/OTHER/CORPORATE $825,111 G-LBOI $281,110 $114,941 $317,733 $I 9260000000-9320 EMPPEN&BEN/GENERAL/OTHER/WELLNESS $14,950 G-LBO1 $5,093 $2,083 $5,757 pejuir 9260000014-9320 EMPPEN&BEN/GENERAL/ILCD/WELLNESS $2,593 G-LBOI $883 $361 $998 $350 9260045500-9310 EMPPEN&BEN/CAFEPLN/OTHER/BENEFITS $1,003 G-LBOI $342 $140 $386 $135 9260045502-9310 EMPPEN&BEN/CAFEPLN/PFCT/BENEFITS $1,351 G-LBOI $460 $188 $520 $182 9260045600-9301 EMPPEN&BEN/401KPLN/OTHER/HUMANRES $523 G-LBO! $178 $73 $201 $71 9260045600-9310 EMPPEN&BEN/401KPLN/OTHER/BENEFITS $840 G-LBO1 $286 S117 $323 $113 9260045602-9310 EMPPEN&BEN/401KPLN/PFCT/BENEFITS $18,169 G-LBO1 $6,190 $2,531 $6,996 $2,451 9260046600-9310 EMPPEN&BEN/COBRA/OTHER/BENEFITS ($15,071) G-LBO1 ($5,135) ($2,100) ($5,804) ($2,033) 9260053703-9301 EMPPEN&BEN/JACKETS/MLSP/HUMANRES $33,988 G-LBO1 $11,579 $4,735 $13,088 $4,586 9260057000-9320 EMPPEN&BEN/HLTHCLB/OTHER/WELLNESS $379 G-LBO1 $129 $53 $146 $51 9260057014-9320 EMPPEN&BEN/HLTHCLB/ILCD/WELLNESS $91 G-LBO1 $31 $13 $35 $12 9260057200-9310 EMPPEN&BEN/PICNIC/OTHER/BENEFITS $6,131 G-LBO1 $2,089 $854 $2,361 $827 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 67 of 79 rr Pe Acca EET 9260057302-9310 9260057500-9310 9260057600-9320 9260057602-9320 9260057604-9320 9260057700-9301 9260057900-3110 9260058 100-9320 9260062600-2101 9280000000-2501 9280000000-9200 9280000001-2501 9280000001-5101 9280000001-9200 9280000002-2501 9280000003-2501 9280000014-2501 9280000014-5101 9280000014-9200 9280000021-2501 9280012101-2501 9280012114-2501 9280032401-9200 9280032414-9200 9280032502-9200 9280051901-9200 9280051914-9200 9280052601-9200 9280052614-9200 9280055802-2101 9280055802-9200 9285000000-7624 Compliance with 3AAC48.540(c)(1) Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 2005 Test Year | Functional | i Account Description om i | __ Adjusted Total Allocator ion Production ru EMPPEN&BEN/EMPLASS/PFCT/BENEFITS, $21,522 G-LBOI $7,332 EMPPEN&BEN/CHSPRT Y/OTHER/BENEFITS $13,752 G-LBOI $4,685 EMPPEN&BEN/CHOLTST/OTHER/WELLNESS $16,772 G-LBOI $5,714 EMPPEN&BEN/CHOLTST/PFCT/WELLNESS $80 G-LBO! $27 EMPPEN&BEN/CHOLTST/TRNS/WELLNESS $932 G-LBOL $318 EMPPEN&BEN/S VCAWRD/OTHER/HUMANRES $37,342 G-LBOI $12,722 EMPPEN&BEN/C&BRSPL/OTHER/PURCHASING $19,624 G-LBO! $6,686 EMPPEN&BEN/HLTHNWS/OTHER/WELLNESS $1,895 G-LBOI $646 EMPPEN&BEN/BELUGA /OTHER/CORPORATE $117,641 D-DPOI $117,641 REGULATOR Y/GENERAL/OTHER/REG AFFAIR $434 G-LBO1 $148 REGULATOR Y/GENERAL/OTHER/GENL COUNS $141,531 G-LBOI $48,219 REGULATOR Y/GENERAL/LABOR/REG AFFAIR $75,482 G-LBOI $25,716 REGULATOR Y/GENERAL/LABOR/GENTECHS VC $3,108 D-DPO1 $3,108 REGULATOR Y/GENERAL/LABOR/GENL COUNS $54,953 G-LBOI $18,722 REGULATOR Y/GENERAL/PFCT/REG AFFAIR $5,255 G-LBOL $1,790 REGULATOR Y/GENERAL/MLSP/REG AFFAIR $15,850 G-LBOI $5,400 REGULATOR Y/GENERAL/ILCD/REG AFFAIR $44,544 G-LBOI $15,176 REGULATOR Y/GENERAL/ILCD/GENTECHSVC $1,668 D-DP01 $1,668 REGULATOR Y/GENERAL/ILCD/GENL COUNS $30,444 G-LBOI $10,372 REGULATOR Y/GENERAL/TRED/REG AFFAIR $7,738 G-LBOI $2,636 REGULATOR Y/FPCRA/LABOR/REG AFFAIR $2,325 D-DPOl $2,325 REGULATOR Y/FPCRA/ILCD/REG AFFAIR $3,220 D-DP01 $3,220 REGULATOR Y/GENR/LABOR/GENL COUNS $192 D-DPO1 $192 REGULATOR Y/GENR/ILCD/GENL COUNS $120 D-DPO1 $120 REGULATOR Y/TRNSM/PFCT/GENL COUNS $10,516 D-DTO1 $0 REGULATOR Y/WHLSLIS/LABOR/GENL COUNS ($168) 1-LB02 ($119) REGULATOR Y/WHLSLIS/ILCD/GENL COUNS ($66) 1-LB02 ($47) REGULATOR Y/REGLAFR/LABOR/GENL COUNS $538 G-LBOI $183 REGULATOR Y/REGLAFR/ILCD/GENL COUNS $277 G-LBOI $94 REGULATOR Y/O-SCLS V/PFCT/CORPORATE ($31,787) G-LBOI ($10,830) REGULATOR Y/O-SCLS V/PFCT/GENL COUNS $110,877 G-LBOI $37,775 LOADRESRCH/GENERAL/OTHER/METER SHOP $310 1-LB04 $0 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM $2,998 Transmission $1,916 $2,336 $11 $130 $5,202 $2,734 $264 $0 $60 $19,716 $10,515 $0 $7,655 $732 $2,208 $6,205 $0 $4,241 $1,078 $0 $0 $0 $0 $10,516 ($49) ($19) $75 $39 ($4,428) $15,446 $0 Distribution Customer $8,287 $2,904 $5,296 $1,856 $6,459 $2,263 $31 7 $359 ) $14,380 $5,038 $7,557 $2,648 $730 $256 $0 $0 $167 $59 $54,501 $19,096 $29,067 $10,184 $0 $0 $21,161 $7,414 $2,024 $709 $6,104 $2,139 $17,153 $6,010 $0 $0 $11,723 $4,108 $2,980 $0 ol) $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $207 $73 $107 $37 ($12,241) ($4,289) $42,697 $14,960 $229 $80 AWM-03 Page 68 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year | Functional y | _ Account Account Description _ __ Adjusted Total | Allocator Production | Transmission | Distribution 5 Customer } 9285000001-2501 LOADRESRCH/GENERAL/LABOR/REG AFFAIR $14,674 I-LB04 $0 $0 $10,867 $3,808 9285000001-7624 LOADRESRCH/GENERAL/LABOR/METER SHOP $29,662 1-LB04 $0 $0 $21,966 $7,696 9285000003-7624 LOADRESRCH/GENERAL/MLSP/METER SHOP $2,124 1-LB04 $0 $0 $1,573 $551 9285000004-7624 LOADRESRCH/GENERAL/TRNS/METER SHOP $1,035 1-LB04 $0 $0 $767 , 9285000006-7624 LOADRESRCH/GENERAL/UTILITIES/METER SHOP $2,360 1-LB04 $0 $0 $1,748 9285000014-2501 LOADRESRCH/GENERAL/ILCD/REG AFFAIR $9,560 1-LB04 $0 $0 $7,080 $2,481 9285000014-7624 LOADRESRCH/GENERAL/ILCD/METER SHOP $15,312 1-LB04 $0 $0 $11,339 $3,973 9285022801-7624 LOADRESRCH/BILLWHL/LABOR/METER SHOP $16,788 I-LB02 $11,916 $4,872 $0 $0 9285022804-7624 LOADRESRCH/BILLWHL/TRNS/METER SHOP $5,629 1-LB02 $3,996 $1,634 $0 $0 92850228 14-7624 LOADRESRCH/BILLWHL/ILCD/METER SHOP $7,576 I-LB02 $5,377 $2,199 so $0 9290000000-2101 DUPLCHGCRR/GENERAL/OTHER/CORPORATE ($132,695) G-LBO1 ($45,208) ($18,485) ($51,098) ($17,904) 9301052400-2700 GENADVEXP/IMAGEEN/OTHER/COMM REL $0 D-DCO1 $0 $0 $0 $0 9301052402-2700 GENADVEXP/IMAGEEN/PFCT/COMM REL. $0 D-DCO01 $0 $0 $0 $0 9302000000-2101 MISCGENRL/GENERAL/OTHER/CORPORATE $5 G-LBOI $2 $1 $2 $1 9302000000-3101 MISCGENRL/GENERAL/OTHER/CORPS VCS, $11,692 G-LBO1 $3,983 $1,629 $4,502 $1,578 9302000000-3230 MISCGENRL/GENERAL/OTHER/CASH&BILLG $545,259 D-DCO1 $0 $0 $0 $545,259 9302000000-7612 MISCGENRL/GENERAL/OTHER/OPERATIONS, $189 1-LB06 $0 $40 SUL $39 9302000000-8751 MISCGENRL/GENERAL/OTHER/MWBUSINESS $0 $0 $0 $0 $0 9302000000-9001 MISCGENRL/GENERAL/OTHER/CEO $500 G-LBO1 $170 $70 $193 $67 9302000000-9050 MISCGENRL/GENERAL/OTHER/BOD $131,412 G-LBO1 $44,771 $18,306 $50,604 $ 9302000000-9301 MISCGENRL/GENERAL/OTHER/HUMANRES $817 G-LBO1 $278 $114 $315 pid 9302000001-7530 MISCGENRL/GENERAL/LABOR/RELAY $555 1-LBOS $219 $89 $247 $0 9302000002-9050 MISCGENRL/GENERAL/PFCT/BOD $32,345 G-LBOI $11,020 $4,506 $12,455 $4,364 9302000003-7510 MISCGENRL/GENERAL/MLSP/CONTRCOMM. $482 G-LBOI $164 $67 $185 $65 9302000012-5001 MISCGENRL/GENERAL/DACL/G&TDIVGM $22,716 G-LBO1 $7,739 $3,164 $8,747 $3,065 9302000014-7530 MISCGENRL/GENERAL/ILCD/RELAY $353 1-LBOS $139 $57 $157 $0 9302000021-9001 MISCGENRL/GENERAL/TRED/CEO $550 G-LBOI $188 $77 $212 $74 9302000021-9050 MISCGENRL/GENERAL/TRED/BOD $67,555 G-LBO1 $23,016 $9,411 $26,014 $9,115 9302016402-2700 MISCGENRL/ANLRESR/PFCT/COMM REL $9,180 D-DCO01 $0 $0 $0 $9,180 9302052302-2700 MISCGENRL/PBRADTV/PFCT/COMM REL $0 D-DCO1 $0 $0 $0 $0 9302052804-9001 MISCGENRL/LEGSAFR/TRNS/CEO $0 G-LBOI $0 $0 $0 $0 9302053100-7300 MISCGENRL/DUES/OTHER/SAFETY $185 G-LBOI $63 $26 $71 $25 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 69 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) \ j i; i 2005 Test Year T Functional | a We +h) T Til le a Account ____ Account Description : Adjusted Total ___Allocator I Production | __Transmission | __ Distribution [ ____ Customer ie} 9302053703-3001 MISCGENRL/JACKETS/MLSP/SVCSDIV VP $4,980 G-LBO1 $1,697 $694 $1,918 $672 9302056000-9001 MISCGENRL/CHARITABLE/OTHER/CEO $0 G-LBO1 $0 $0 $0 $0 9302058600-9301 MISCGENRL/PUBNTCS/OTHER/HUMANRES $22,725 G-LBO1 $7,742 $3,166 $8,751 $3,066 9302058900-5001 MISCGENRL/CEA DUES/OTHER/G&TDIVGM $2,000 G-LBO1 $681 $279 $770 9302058900-7001 MISCGENRL/CEA DUES/OTHER/DISTDIVGM $400 G-LBOI $136 $56 $154 9302058900-7500 MISCGENRL/CEA DUES/OTHER/TRANSTECHS $97,963 I-LBOS $38,581 $15,775 $43,607 $0 9302058900-9001 MISCGENRL/CEA DUES/OTHER/CEO, $225,618 G-LBOL $76,867 $31,429 $86,881 $30,441 9302059100-2700 MISCGENRL/ANNLMTG/OTHER/COMM REL $49,151 D-DCOl $0 $0 $0 $49,151 9302059101-2700 MISCGENRL/ANNLMTG/LABOR/COMM REL. $29,419 D-DCOL $0 $0 $0 $29,419 9302059101-7001 MISCGENRL/ANNLMTG/LABOR/DISTDIVGM $2,046 D-DCO1 $0 $0 $0 $2,046 9302059102-2700 MISCGENRL/ANNLMTG/PFCT/COMM REL . $131,464 D-DCOI $0 $0 $0 $131,464 9302059114-2700 MISCGENRL/ANNLMTG/ILCD/COMM REL $17,161 D-DCOl $0 $0 $0 $17,161 9302059114-7001 MISCGENRL/ANNLMTG/ILCD/DISTDIVGM $1,011 D-DCOL $0 $0 $0 $1,011 9302059202-2700 MISCGENRL/ANNLRPT/PFCT/COMM REL $43,355 D-DCO1 $0 $0 $0 $43,355 9302059500-9001 MISCGENRL/BRDDIRS/OTHER/CEO $42,790 G-LBOI $14,578 $5,961 $16,477 $5,773 9302059602-9050 MISCGENRL/FINCOM/PFCT/BOD $112,853 G-LBOI $38,448 $15,721 $43,457 $15,227 9309800000-2110 DISCCLRAP/GENERAL/OTHER/GENL ACCTG $11,760 G-LBOI $4,007 $1,638 $4,529 $1,587 9320000000-3130 MTGENPLT/GENERAL/OTHER/MAINTENANC $31 G-LBOL $11 $4 $12 $4 9320000000-7510 MTGENPLT/GENERAL/OTHER/CONTRCOMM $900 G-LBO1 $307 $125 $347 S171 9320000000-7540 MTGENPLT/GENERAL/OTHER/SCADA $80 G-LBOI $27 $11 $31 9320000001-3130 MTGENPLT/GENERAL/LABOR/MAINTENANC $66,872 G-LBO1 $22,783 $9,315 $25,751 $9,023 9320000001-7200 MTGENPLT/GENERAL/LABORVENVIRO ENG $932 I-LB0S $367 $150 $415 $0 9320000001-7510 MTGENPLT/GENERAL/LABOR/CONTRCOMM $26,039 G-LBO1 $8,871 $3,627 $10,027 $3,513 9320000001-7540 MTGENPLT/GENERAL/LABOR/SCADA $972 G-LBOL $331 $135 $374 $131 9320000001-8751 MTGENPLT/GENERAL/LABOR/MWBUSINESS $0 $0 $0 $0 $0 9320000002-3130 MTGENPLT/GENERAL/PFCT/MAINTENANC $310,984 G-LBOI $105,950 $43,321 $119,754 $41,959 9320000002-3350 MTGENPLT/GENERAL/PFCT/OFFICE SVC $322 G-LBO1 $110 $45 $124 $43 9320000002-7510 MTGENPLT/GENERAL/PFCT/CONTRCOMM $29,061 G-LBOI $9,901 $4,048 $11,191 $3,921 9320000002-7550 MTGENPLT/GENERAL/PFCT/TECHS VCMNT $6,960 G-LBOI $2,371 $970 $2,680 $939 9320000002-8751 MTGENPLT/GENERAL/PFCT/MWBUSINESS $0 $0 $0 $0 $0 9320000003-3130 MTGENPLT/GENERAL/MLSP/MAINTENANC $58,663 G-LBOI $19,986 $8,172 $22,590 $7,915 9320000003-7510 MTGENPLT/GENERAL/MLSP/CONTRCOMM $8,878 G-LBO1 $3,025 $1,237 $3,419 $1,198 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 70 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year Functional | \ | Account _ Account Description __ | Adjusted Total | Allocator Production | _ Transmission { Distribution | Customer 9320000003-7540 MIGENPLT/GENERAL/MLSP/SCADA $191 G-LBOL $65 $27 $73 $26 9320000004-7510 MTGENPLT/GENERAL/TRNS/CONTRCOMM $103 G-LBOI $35 $14 $40 $14 9320000006-8751 MTGENPLT/GENERAL/UTILITIES/MWBUSINESS $0 $0 $0 $0 $0 9320000014-3130 MTGENPLT/GENERAL/ILCD/MAINTENANC $34,288 G-LBOI $11,682 $4,776 $13,204 9320000014-7200 MTGENPLT/GENERAL/ILCD/ENVIRO ENG $549 I-LBOS $216 $88 $244 9320000014-7510 MTGENPLT/GENERAL/ILCD/CONTRCOMM $12,533 G-LBOI $4,270 $1,746 $4,826 $1,691 932000001 4-7540 MTGENPLT/GENERAL/ILCD/SCADA $508 G-LBO1 $173 $71 $196 $69 9320000014-8751 MTGENPLT/GENERAL/ILCD/MWBUSINESS $0 $0 $0 $0 $0 9320000021-7510 MTGENPLT/GENERAL/TRED/CONTRCOMM $883 G-LBOI $301 $123 $340 $119 9320001001-7510 MTGENPLT/COR EQ MNT/LABOR/CONTRCOMM. $52,554 G-LBOI $17,905 $7,321 $20,237 $7,091 9320001002-7510 MTGENPLT/COR EQ MNT/PFCT/CONTRCOMM. $2,918 G-LBOI $994 $407 $1,124 $394 9320001003-7510 MTGENPLT/COR EQ MNT/MLSP/CONTRCOMM. $13,009 G-LBOI $4,432 $1,812 $5,010 $1,755 9320001004-7510 MTGENPLT/COR EQ MNT/TRNS/CONTRCOMM $3,344 G-LBOI $1,139 $466 $1,288 $451 9320001014-7510 MTGENPLT/COR EQ MNT/ILCD/CONTRCOMM $23,951 G-LBOI $8,160 $3,336 $9,223 $3,232 9320001101-7510 MTGENPLT/PRE EQ MNT/LABOR/CONTRCOMM $9,743 G-LBOL $3,319 $1,357 $3,752 $1,314 9320001 103-7510 MTGENPLT/PRE EQ MNT/MLSP/CONTRCOMM. $1,721 G-LBOI $586 $240 $663 $232 9320001 104-7510 MTGENPLT/PRE EQ MNT/TRNS/CONTRCOMM $89 G-LBOI $30 $12 $34 $12 9320001 114-7510 MTGENPLT/PRE EQ MNT/ILCD/CONTRCOMM $4,934 G-LBO1 $1,681 $687 $1,900 $666 9320005101-7668 MTGENPLT/DRAFTNG/LABOR/ENG SUPPRT $806 G-LBOI $275 $112 $310 $109 9320005114-7668 MTGENPLT/DRAFTNG/ILCD/ENG SUPPRT $475 G-LBOI $162 $66 $183 9320005701-7666 MTGENPLT/DOC CNTRL/LABOR/DIST SUPP ($116) D-DDO01 $0 $0 ($116) we 9320005701-7668 MTGENPLT/DOC CNTRL/LABOR/ENG SUPPRT $503 G-LBOI $171 $70 $194 $68 93200057 14-7666 MTGENPLT/DOC CNTRL/ILCD/DIST SUPP ($62) D-DD01 $0 $0 ($62) $0 9320005714-7668 MTGENPLT/DOC CNTRLALCD/ENG SUPPRT $312 G-LBOI $106 $43 $120 $42 9320033001-7668 MTGENPLT/MICROWV/LABOR/ENG SUPPRT $2,803 1-LB02 $1,989 $813 $0 $0 9320033003-7510 MTGENPLT/MICROWV/MLSP/CONTRCOMM $2,094 1-LB02 $1,487 $608 $0 $0 9320033005-7510 MTGENPLT/MICROWV/CALC/CONTRCOMM $50,443 I-LB02 $35,803 $14,639 $0 $0 9320033006-7540 MTGENPLT/MICROWV/UTILITIES/SCADA $5,872 1-LB02 $4,168 $1,704 $0 $0 9320033014-7668 MTGENPLT/MICROWV/ILCD/ENG SUPPRT $1,717 1-LB02 $1,219 $498 $0 $0 9320033101-7668 MTGENPLT/SCADA/LABOR/ENG SUPPRT $142 I-LB0S $56 $23 $63 $0 9320033102-7540 MTGENPLT/SCADA/PFCT/SCADA $5,840 I-LB0S $2,300 $940 $2,600 $0 9320033105-7510 MTGENPLT/SCADA/CALC/CONTRCOMM $221,674 1-LBOS $87,302 $35,696 $98,676 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 71 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year Functional | | | { Account | Account Description Adjusted Total | Allocator | Production | __‘Transmission | __Distribution _ | Customer | 9320033106-7540 MTGENPLT/SCADA/UTILITIES/SCADA $1,308 1-LB05S $515 $211 $582 $0 9320033114-7668 MTGENPLT/SCADA/ILCD/ENG SUPPRT $87 1-LB0S $34 $14 $39 $0 9320033201-7668 MTGENPLT/TWAYRAD/LABORJENG SUPPRT $89 G-LBO1 $30 $12 $34 $12 9320033214-7668 MTGENPLT/TWA YRAD/ILCD/ENG SUPPRT $57 G-LBO1 $19 $8 $22 9320033303-7510 MTGENPLT/TELES YS/MLSP/CONTRCOMM $24,455 G-LBOI $8,332 $3,407 $9,417 ' 9320033303-7540 MTGENPLT/TELES YS/MLSP/SCADA $1,000 G-LBO1 $341 $139 $385 $135 9320072003-7510 MTGENPLT/SAFETYTRNG/MLSP/CONTRCOMM. J $461 ——_—G-LBOI 1 S157... $e S88. 862 Total Administrative and General Expense $18,311,423 $6,455,383 $2,414,338 $6,171,175 $3,270,528 Depreciation and Amortization Expense 4031000000-2101 DPRSTEAM/GENERAL/OTHER/CORPORATE $0 D-DP01 $0 $0 $0 $0 4031100000-2101 DESSTRIMP/GENERAL/OTHER/CORPORATE $397,758 D-DPO1 $397,758 $0 $0 $0 4031200000-2101 DESBLRPLEQ/GENERAL/OTHER/CORPORATE $1,460,267 D-DPOL $1,460,267 $0 $0 _ $0 4031400000-2101 DESTURBO/GENERAL/OTHER/CORPORATE $1,056,523 D-DPO1 $1,056,523 $0 $0 $0 4031500000-2101 DESACCEQ/GENERAL/OTHER/CORPORATE $337,581 D-DPO1 $337,581 $0 $0 $0 4031600000-2101 DESMISCPL/GENERAL/OTHER/CORPORATE $24,209 D-DPO1 $24,209 $0 $0 $0 4033061900-2101 DPRHYRDRAL/EKLUTNA/OTHER/CORPORATE $10,988 D-DPO1 $10,988 $0 $0 $0 4033062100-2101 DPRHYRDRAL/CPRLAKE/OTHER/CORPORATE $0 D-DPO1 $0 $0 $0 $0 4033161900-2101 DEHSTRIMP/EKLUTNA/OTHER/CORPORATE $4,717 D-DPO1 $4,717 $0 $0 $0 4033162100-2101 DEHSTRIMP/CPRLAKE/OTHER/CORPORATE $21,887 D-DP01 $21,887 $0 $0 4033261900-2101 DEHRES VR/EKLUTNA/OTHER/CORPORATE $44,106 D-DP01 $44,106 $0 $0 ou 4033262100-2101 DEHRES VR/CPRLAKE/OTHER/CORPORATE $79,829 D-DPO1 $79,829 $0 $0 $0 4033361900-2101 DEHWWTURGN/EKLUTNA/OTHER/CORPORATE $10,455 D-DPO1 $10,455 $0 $0 $0 4033362100-2101 DEHWWTURGN/CPRLAKE/OTHER/CORPORATE $157,194 D-DPO1 $157,194 $0 $0 $0 4033461900-2101 DEHACCEQ/EKLUTNA/OTHER/CORPORATE $5,437 D-DPO1 $5,437 $0 $0 $0 4033462100-2101 DEHACCEQ/CPRLAKE/OTHER/CORPORATE $91,493 D-DPO1 $91,493 $0 $0 $0 4033561900-2101 DEHMISCPL/EKLUTNA/OTHER/CORPORATE $551 D-DPO1 $551 $0 $0 $0 4033562100-2101 DEHMISCPL/CPRLAKE/OTHER/CORPORATE $6,776 D-DP01 $6,776 $0 $0 $0 4033662100-2101 DEHRDSRR/CPRLAKE/OTHER/CORPORATE $10,896 D-DPO1 $10,896 $0 $0 $0 4034062200-2101 DPROTHPROD/IGT-PROD/OTHER/CORPORATE $0 D-DP01 $0 $0 $0 $0 4034062400-2101 DPROTHPROD/BERNLKE/OTHER/CORPORATE $0 D-DPO1 $0 $0 $0 $0 4034062600-2101 DPROTHPROD/BELUGA ./OTHER/CORPORATE $203,939 D-DPO1 $203,939 $0 $0 $0 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 72 of 79 Test Year: Twelve Months Ended December 31, 2005 Chugach Electric Association, Inc. Functionalization - Account Detail Compliance with 3AAC48.540(c)(1) Account 4034162200-2101 4034162400-2101 4034162600-2101 4034262200-2101 4034262400-2101 4034262600-2101 4034362200-2101 4034362400-2101 4034362600-2101 4034462200-2101 4034462400-2101 4034462600-2101 4034562200-2101 4034562400-2101 4034562600-2101 4034662200-2101 4034662400-2101 4034662600-2101 4035000000-2101 4035032700-2101 4035200000-2101 4035232700-2101 4035261900-2101 4035300000-2101 4035332700-2101 4035333000-2101 4035333100-2101 4035361900-2101 4035400000-2101 4035500000-2101 4035532700-2101 4035561900-2101 Account Description DEOSTRIMP/IGT-PROD/OTHER/CORPORATE DEOSTRIMP/BERNLKE/OTHER/CORPORATE DEOSTRIMP/BELUGA /OTHER/CORPORATE DEOFUELHD/IGT-PROD/OTHER/CORPORATE DEOFUELHD/BERNLKE/OTHER/CORPORATE DEOFUELHD/BELUGA./OTHER/CORPORATE DEOPRIMEMV/IGT-PROD/OTHER/CORPORATE DEOPRIMEMV/BERNLKE/OTHER/CORPORATE DEOPRIMEMV/BELUGA./OTHER/CORPORATE DEOGENERT/IGT-PROD/OTHER/CORPORATE DEOGENERT/BERNLKE/OTHER/CORPORATE DEOGENERT/BELUGA./OTHER/CORPORATE DEOACCEQ/IGT-PROD/OTHER/CORPORATE DEOACCEQ/BERNLKE/OTHER/CORPORATE DEOACCEQ/BELUGA./OTHER/CORPORATE DEMISCPL/IGT-PROD/OTHER/CORPORATE, DEMISCPL/BERNLKE/OTHER/CORPORATE, DEMISCPL/BELUGA./OTHER/CORPORATE DPRTRANSM/GENERAL/OTHER/CORPORATE DPRTRANSM/SUBTRNS/OTHER/CORPORATE DETSTRIMP/GENERAL/OTHER/CORPORATE DETSTRIMP/SUBTRANSL/OTHER/CORPORATE DETSTRIMP/EKLUTNA/OTHER/CORPORATE DETSSTAEQ/GENERAL/OTHER/CORPORATE DETSSTAEQ/SUBTRNS/OTHER/CORPORATE DETSSTAEQ/MICROWV/OTHER/CORPORATE DETSSTAEQ/SCADA/OTHER/CORPORATE DETSSTAEQ/EKLUTNA/OTHER/CORPORATE DETTWRFXT/GENERAL/OTHER/CORPORATE DETPOLES/GENERAL/OTHER/CORPORATE DETPOLES/SUBTRNS/OTHER/CORPORATE DETPOLES/EKLUTNA/OTHER/CORPORATE 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM | 2005 Test Year | $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 du $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 $0 Functional | | Adjusted Total _ Allocator | Production Transmission | __Distribution | Customer _ $14,603 D-DPO1 $14,603 $0 $0 $75,063 D-DPO1 $75,063 $0 $0 $817,208 D-DP01 $817,208 $0 $0 $13,818 D-DP01 $13,818 $0 $0 $29,658 D-DP01 $29,658 $0 $0 $243,831 D-DPO1 $243,831 $0 $0 $211,543 D-DPO1 $211,543 $0 $0 $525,910 D-DPO1 $525,910 $0 $0 $7,038,039 D-DP01 $7,038,039 $0 $0 $28,930 D-DP01 $28,930 $0 $0 $99,675 D-DPO1 $99,675 $0 $0 $338,671 D-DPO1 $338,671 $0 $0 $154,082 D-DP0O1 $154,082 $0 $0 $78,645 D-DPO1 $78,645 $0 $0 $440,309 D-DPO1 $440,309 $0 $0 $763 D-DP01 $763 $0 $0 $60 D-DPO1 $60 $0 $0 $79,938 D-DPO1 $79,938 $0 $0 $170,127 D-DTO1 $0 $170,127 $0 $93,042 D-DD01 $0 $0 $93,042 $65,060 D-DT01 $0 $65,060 $0 $32,103 D-DDO1 $0 $0 $32,103 $438 D-DTOL $0 $438 $0 $1,867,287 D-DTO1 $0 $1,867,287 $0 $547,483 D-DDO! $0 $0 $547,483 $8,375 I-LB02 $5,944 $2,430 $0 $34,501 D-DT01 $0 $34,501 $0 $687 D-DT01 $0 $687 $0 $577,867 D-DTO1 $0 $577,867 $0 $362,816 D-DTO1 $0 $362,816 $0 $223,963 D-DD01 $0 $0 $223,963 $7,489 D-DTO1 $0 $7,489 $0 AWM-03 Page 73 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) T | 2005 Test Year Functional Account ee Account Description |___ Adjusted Total | Allocator Production _ Transmission 4035600000-2101 DETOHCONDU/GENERAL/OTHER/CORPORATE, $377,499 D-DTOL $0 $377,499 4035632700-2101 DETOHCONDU/SUBTRNS/OTHER/CORPORATE $98,566 D-DD01 $0 $0 4035661900-2101 DETOHCONDU/EKLUTNA/OTHER/CORPORATE $1,142 D-DTO1 $0 $1,142 4035732700-2101 DETUGCONDT/SUBTRNS/OTHER/CORPORATE $60,972 D-DD01 $0 $0 4035832700-2101 DETUGCONDU/SUBTRNS/OTHER/CORPORATE $205,441 D-DD01 $0 $0 4035832800-2101 DETUGCONDU/NSUBCBL/OTHER/CORPORATE $704,322 D-DTO1 $0 $704,322 4035832900-2101 DETUGCONDU/SSUBCBL/OTHER/CORPORATE $859,406 D-DTO1 $0 $859,406 4035900000-2101 DETRDSTRLS/GENERAL/OTHER/CORPORATE $1,274 D-DT01 $0 $1,274 4036000000-2101 DPRDISTR/GENERAL/OTHER/CORPORATE $902,574 D-DDO1 $0 $0 4036100000-2101 DEDSTRIMP/GENERAL/OTHER/CORPORATE $96,271 D-DDO1 $0 $0 4036200000-2101 DEDSTAEQ/GENERAL/OTHER/CORPORATE $1,510,722 D-DD01 $0 $0 4036233100-2101 DEDSTAEQ/SCADA/OTHER/CORPORATE $79,199 D-DD01 $0 $0 4036400000-2101 DEDPOLES/GENERAL/OTHER/CORPORATE $452,778 D-DD01 $0 $0 4036500000-2101 DEDOHCONDU/GENERAL/OTHER/CORPORATE $323,323 D-DDO1 $0 $0 4036600000-2101 DEDUGCONDT/GENERAL/OTHER/CORPORATE $486,993 D-DDO1 $0 $0 4036700000-2101 DEDUGCONDU/GENERAL/OTHER/CORPORATE $1,486,548 D-DD01 $0 $0 4036735000-2101 DEDUGCONDU/INJCTCABLE/OTHER/CORPORATE, $115,219 D-DDO1 $0 $0 4036800000-2101 DEDLNXFMR/GENERAL/OTHER/CORPORATE $993,878 D-DD01 $0 $0 4036900000-2101 DEDSER VIC/GENERAL/OTHER/CORPORATE $866,759 D-DD01 $0 $0 4037000000-2101 DEMETERS/GENERAL/OTHER/CORPORATE $613,474 D-DD01 $0 $0 4037100000-2101 DEDINSTAL/GENERAL/OTHER/CORPORATE $0 D-DD01 $0 $0 4037300000-2101 DEDSTLTS/GENERAL/OTHER/CORPORATE $210,981 D-DD01 $0 $0 4039000000-2101 DEGPSTRIMP/GENERAL/OTHER/CORPORATE $214,119 G-LBOL $72,949 $29,827 4039000000-8751 DEGPSTRIMP/GENERAL/OTHER/MWBUSINESS $0 $0 $0 4039031100-2101 DEGPSTRIMP/S& VSTRU/OTHER/CORPORATE $2,840 G-LBOI $967 $396 4039033000-2101 DEGPSTRIMP/MICROWV/OTHER/CORPORATE $15,241 I-LB02 $10,818 $4.423 4039061900-2101 DEGPSTRIMP/EKLUTNA/OTHER/CORPORATE $4,237 D-DP01 $4,237 $0 4039100000-2101 DEGPOFFEQ/GENERAL/OTHER/CORPORATE $113,935 G-LBOI $38,817 $15,871 4039132100-2101 DEGPOFFEQ/DPEQUIP/OTHER/CORPORATE $560,741 G-LBOI $191,041 $78,113 4039161900-2101 DEGPOFFEQ/EKLUTNA/OTHER/CORPORATE $75 D-DPO1 $75 $0 4039300000-2101 DEGPSTORES/GENERAL/OTHER/CORPORATE $49,095 I-LB0S $19,335 $7,906 4039500000-2101 DEGPLABEQ/GENERAL/OTHER/CORPORATE $117,285 G-LBOI $39,958 $16,338 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 74 of 79 on ae Distribution _|__Customer__| $0 $0 $98,566 $0 $0 $0 $60,972 $205,441 $0 $0 $0 $0 $0 $0 $902,574 $0 $96,271 $0 $1,510,722 $0 $79,199 $0 $452,778 $0 $323,323 $0 $486,993 $0 $1,486,548 $0 $115,219 $0 $993,878 $0 $866,759 $0 $613,474 $0 ou $210,981 $0 $82,453 $28,890 $0 $0 $1,093 $383 $0 $0 $0 $0 $43,874 $15,373 $215,930 $75,657 $0 $0 $21,854 $0 $45,164 $15,825 AWM-03 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) 2005 Test Year : | Functional | | | | Account Account Description Adjusted Total _ | Allocator Production |___ Transmission ao Distribution | Customer 4039700000-2101 DEGPCOMMEQ/GENERAL/OTHER/CORPORATE $165,989 G-LBOL $56,551 $23,123 $63,919 $22,396 4039720700-2101 DEGPCOMMEQ/COMEQIP/OTHER/CORPORATE $148,363 G-LBO1 $50,546 $20,667 $57,132 $20,018 4039733000-2101 DEGPCOMMEQ/MICROWV/OTHER/CORPORATE $26,762 I-LB02 $18,995 $7,767 $0 $0 4039733000-8751 DEGPCOMMEQ/MICROW V/OTHER/MWBUSINESS $0 $0 $0 $0 “oO 4039733100-2101 DEGPCOMMEQ/SCADA/OTHER/CORPORATE $326,044 I-LBOS $128,406 $52,503 $145,135 ' 4039733300-2101 DEGPCOMMEQ/TELES YS/OTHER/CORPORATE $234,026 G-LBO1 $79,731 $32,601 $90,119 $31,576 4039733800-2101 DEGPCOMMEQ/ORSCADA/OTHER/CORPORATE $0 I-LBOS $0 $0 $0 $0 4039761900-5500 DEGPCOMMEQ/EKLUTNA/OTHER/EKLT $1,587 D-DTOI $0 $1,587 $0 $0 4039800000-2101 DEGPMISCEQ/GENERAL/OTHER/CORPORATE $26,680 G-LBOI $9,090 $3,717 $10,274 $3,600 4039861900-5500 DEGPMISCEQ/EKLUTNA/OTHER/EKLT $206 D-DTO1 $0 $206 $0 $0 4051006300-2101 AMORINTGPL/HEA/OTHER/CORPORATE $129,550 D-DTOL $0 $129,550 $0 $0 4051061900-2101 AMORINTGPL/EKLUTNA/OTHER/CORPORATE $0 D-DPO1 $0 $0 $0 $0 4051062100-2101___ AMORINTGPL/CPRLAKE/OTHER/CORPORATE _ $45,351 D-DPO1 S455 eerie SO 7 SO __ $0 Total Depreciation and Amortization Expense $30,736,060 $14,888,168 $5,456,942 $10,177,234 $213,716 Tax Expense 4083062000-2101 TAXESFICA/CEA/OTHER/CORPORATE $205,367 G-LBOI $69,967 $28,608 $79,083 $27,709 ____4086000000-2101 TAXGSRECPT/GENERAL/OTHER/CORPORATE ___ $606,806 D-DCO1 $0 $0 $0 $606,806 Total Tax Expense $812,174 $69,967 $28,608 "$79,083 $634,515 Interest on Long Term Debt 4270000000-8751 INTLTD/GENERAL/OTHER/MWBUSINESS $0 G-DEBT $0 $0 $0 $0 4270011000-2101 INTLTD/REABLG/OTHER/CORPORATE $6,747,972 G-DEBT $2,429,522 $2,190,140 $2,097,130 $31,181 4270011100-2101 INTLTD/READIST/OTHER/CORPORATE $7,229,600 G-DEBT $2,602,926 $2,346,458 $2,246,810 $33,406 4270011200-2101 INTLTD/REATRNS/OTHER/CORPORATE $6,809,615 G-DEBT $2,451,716 $2,210,147 $2,116,287 $31,466 4270011300-2101 INTLTD/REAEQKD/OTHER/CORPORATE $14,276 G-DEBT $5,140 $4,634 $4,437 $66 4270011400-2101 INTLTD/REAHQTR/OTHER/CORPORATE $11,824 G-DEBT $4,257 $3,838 $3,675 $55 4270011700-2101 INTLTD/REACPLK/OTHER/CORPORATE $628,700 G-DEBT $226,355 $204,052 $195,387 $2,905 4270011800-2101 INTLTD/REABLPP/OTHER/CORPORATE $478,424 G-DEBT $172,250 $155,279 $148,684 $2,211 4270011900-2101 INTLTD/REAINTL/OTHER/CORPORATE $219,054 G-DEBT $78,868 $71,097 $68,077 $1,012 4270012200-2101 INTLTD/LTDSUBT/OTHER/CORPORATE $659,405 G-DEBT $237,410 $214,018 $204,929 $3,047 4270060000-2101 INTLTD/CLRCRDS/OTHER/CORPORATE ($36,289) G-DEBT ($13,065) ($11,778) ($11,278) ($168) AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 75 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | _ | OO | 2005 Test Year | Functional =| - a Ee Account Account Description _| Adjusted Total _ Allocator Production | Transmission L Distribution ' Customer _ | ~~ 4281000000-2101 AMORLSREDT/GENERAL/OTHER/CORPORATE $334,840 G-DEBT $120,555 $108,676 $104,061 $1,547 4281010400-2101 AMORLSREDT/2002S-A/OTHER/CORPORATE $355,163 G-DEBT $127,872 $115,273 $110,377 $1,641 4281010700-2101 AMORLSREDT/2001S-A/OTHER/CORPORATE $326,144 G-DEBT $117,424 $105,854 $101,359 $1,507 4281076500-2101___ AMORLSREDT/RATELOC/OTHER/CORPORATE $572,306 G-DEBT $206,052 $185,749 $177,861 ee Total Interest on Long Term Debt $24,351,035 $8,767,282 $7,903,437 $7,567,796 $s. Interest During Contruction (Credit) 4273000000-2101__ INTRCONST/GENERAL/OTHER/CORPORATE - (646,090) -CWIP_ ($110,004) ($205,885) $0, Total Interest During Contruction (Credit) ($646,090) ($110,004) ($205,885) $0 Interest Expense - Other 4310000000-2101 OTHINTEXP/GENERAL/OTHER/CORPORATE $2,237 L-CWIP $381 $713 $1,143 $0 43100S1900-2101_ OTHINTEXP/WHLSLIS/OTHER/CORPORATE ee $44,412 1-CWIP ; $7,562 $14,152 $22,698 30 Total Interest Expense - Other - ae $46,649 $7,942 $14,865 $23,841 ~ $0 Other Deductions 4265000000-2101 OTHDEDUCT/GENERAL/OTHER/CORPORATE $0 G-LBOl $0 $0 $0 $0 4265032400-2101 OTHDEDUCT/GENR/OTHER/CORPORATE $72,697 D-DPOI $72,697 $0 $0 50 4265032500-2101 | OTHDEDUCT/TRNSM/OTHER/CORPORATE $154,750 D-DTOl $0 $154,750 $0 $0 4265032600-2101__ OTHDEDUCT/DISTRIB/OTHER/CORPORATE $140,408 __D-DDO! $0 $0 $140,408 Total Other Deductions $367,855 $72.697 $154,750 «$140,408 wd Non-Operating Margins - Interest 4190000000-2101 INTDIVINC/GENERAL/OTHER/CORPORATE 5351 LCASH $146 $58 $145 $3 4190010000-2101 —_ INTDIVINC/GENL FUND/OTHER/CORPORATE $266,583 L-CASH $110,514 $43,680 $110,285 $2,104 4190010200-2101___ INTDIVINC/CFC/OTHER/CORPORATE $291,827 L-CASH $120,979 $47,817 $120,728 $2,303 Total Non-Operating Margins - Interest $558,760 $231,638 “$91,554 $231,158 $4,410 Allowance for Funds Used During Contruction 4191000000-2101__ AFUDC/GENERAL/OTHER/CORPORATE $136,618 L-CwIP $23,261 $43,535 $69,822 $0 Total Allowance for Funds Used During Contruction — - $136,618 $23,261 «$43,535 —-$69822—C—<“‘<‘<C*«*S AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 76 of 79 Chugach Electric Association, Inc. Functionalization - Account Detail Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | 2005 Test Year Functional | L Account {| ___ Account Description _ | Adjusted Total | Allocator | ___ Production Transmission | Distribution Customer _ Non-Operating Margins - Other 4211000000-2101 GAINDISPRO/GENERAL/OTHER/CORPORATE $0 $0 $0 $0 $0 4211032400-2101 GAINDISPRO/GENR/OTHER/CORPORATE $0 $0 $0 $0 $0 4211032600-2101 GAINDISPRO/DISTRIB/OTHER/CORPORATE $0 $0 $0 $0 DP 4212000000-2101 LOSSDISPRO/GENERAL/OTHER/CORPORATE $0 $0 $0 $0 4212032400-2101 LOSSDISPRO/GENR/OTHER/CORPORATE $0 $0 $0 $0 $0 4212032600-2101 LOSSDISPRO/DISTRIB/OTHER/CORPORATE $0 $0 $0 $0 $0 4212075200-2101 _ LOSSDISPRO/FUELCELLIOTHER/CORPORATE 80 so _ 30 so $0 Total Non-Operating Margins - Other $0 $0 $0 $0 $0 Other Capital Credits and Patronage Dividends 4240000000-2101 OTHCAPCRPT/GENERAL/OTHER/CORPORATE $0 $0 $0 $0 $0 4240010800-2101___ OTHCAPCRPT/COBANK/OTHER/CORPORATE — 80 soi 8 $0 Total Other Capital Credits and Patronage Dividends 50 50 0 oC Total Revenue Requirement, Excluding Margins — $109,964,409 $45,798,939 ‘$21,373,656 «$34,633,495 $8,158,318 AWM-03 200.0 COS Functionalization.xls Functionalization 6/19/2008 4:26 PM Page 77 of 79 Chugach Electric Association, Inc. Functional Allocation Factors Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) | Functional Allocator_ Functional Allocation Percentages Customer Name ___Description | Production Transmission —_ Distribution _ Total Direct Assignments D-DCO1 Direct Customer 0.00% 0.00% 0.00% 100.00% 100.00% D-DD01 Direct Distribution 0.00% 0.00% 100.00% 0.00% 100.00% D-DPOI Direct Production 100.00% 0.00% 0.00% 0.00% 100.00% D-DTO1 Direct Transmission 0.00% 100.00% 0.00% 0.00% 100.00% Indirect Allocation Factors I-LB02 Labor Allocator - P, T 70.98% 29.02% 0.00% 0.00% 100.00% 1-LB03 Labor Allocator - T, D 0.00% 26.57% 73.43% 0.00% 100.00% 1-LB04 Labor Allocator - D,C 0.00% 0.00% 74.05% 25.95% 100.00% 1-LBOS Labor Allocator - P,T,D 39.38% 16.10% 44.51% 0.00% 100.00% I-LB06 Labor Allocator - T, D, C 0.00% 21.13% 58.41% 20.46% 100.00% 1-CWIP CWIP Allocator 17.03% 31.87% 51.11% 0.00% 100.00% I-CASH Cash Allocator 41.46% 16.39% 41.37% 0.79% 100.00% General Allocation Factors G-LBOI Labor Allocator 34.07% 13.93% 38.51% 13.49% 100.00% G-PLO1 Net Plant Allocator 29.69% 26.76% 42.91% 0.64% 100.00% 200.0 COS Functionalization.xls Functional Allocators 6/19/2008 4:26 PM AWM-03 Page 78 of 79 Chugach Electric Association, Inc. Anchorage, Alaska Functionalization of Margins Test Year: Twelve Months Ended December 31, 2005 Compliance with 3AAC48.540(c)(1) Adjusted Functional Description Lt TY Total Allocator __ Production Transmission Distribution Customer _ Long-term Interest Expense * $24,351,035 G-DEBT $8,767,282 $7,903,437 $7,567,796 $112,520 Interest During Construction ($646,090) I-CWIP ($110,004) ($205,885) ($330,201) $0 Net Long-term Interest Expense $23,704,945 oso $8,657,277 $7,697,552 $7,237,595 $112,520 TIER ** 1.31 + 1.10 1.10 177. 147 Margins See «$7,265,713 «$865,728 $769,755 $5,544,039 «$86,191 * Allocation pursuant to Docket U-06-134, Order No. 22. G&T assignment 68.46 percent. ** G&T TIER of 1.10 pursuant to Docket U-06-134, Order No. 21 AWM-03 200.0 COS Functionalization.xls Margins 6/19/2008 4:26 PM Page 79 of 79 WORK PAPER Chugach Electric Association, Inc. Generation, Purchased Power and Energy Sales (MWh) Test Year Ended December 31, 2005 [ Generation Jan-05 Feb-05 Mar-05 Apr-05 May-05_ Jun-05 Jul-05 Aug-05 Sep-05 Oct-05 Nov-05 Dec-05 Total Beluga Unit No. 1 100.1 187.8 0.0 0.6 0.6 121.5 143.8 2443 839.5 953.2 151.6 543.2 3,286.2 Unit No. 2 218.8 181.6 11.0 25.8 0.0 163.4 127.3 145.5 195.0 1,017.7 111.6 900.0 3,097.5 Unit No. 3 40,6443 37,051.2 37,957.8 2,560.5 32,444.4 = 25,807.5 36,908.2 39,907.9 30,548.9 0.0 29,574.9 43,564.2 356,969.8 Unit No. 5 37,829.7 32,015.8 16,604.8 32,371.4 1,130.3 0.0 11,328.9 37,310.3. 33,923.0 39,394.4 33,713.3. 38,459.3 314,081.1 Unit No. 6 59,017.3 52,848.9 56,937.9 53,086.6 52,292.7 48,5746 49,0943 49,865.3 32,1066 54,1915 56,5186 56,878.4 621,412.8 Unit No. 7 52,278.8 47,990.9 5$5,162.3. 52,074.0 51,156.8 47,595.1 48,238.1 37,912.2 31,215.1 $4,522.1 56,608.7 56,512.1 591.266.0 Unit No. 8 34,242.1_31,323.1 33,261.4 33,450.8 —32,169.6 —28,570.5 —-20,421.0 —4,175.5 19,948.0 31,670.4 36,209.7 36,436.2 —_:341,878.2 Total 224,331.1 201,599.2 199,935.1 173,569.8 169,194.5 150,832.6 166,261.7 169,560.8 148,776.1 181,749.2 212,888.3 233,293.3 2.231,991.5_ Bernice Lake Unit No. 2 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 28.1 0.0 0.0 28.1 Unit No. 3 1,290.0 2,198.4 0.0 406.2 2,476.6 3,411.6 4,347.3 1,051.7 0.0 4,340.0 707.0 756.4 20,985.2 Unit No. 4 570.0 3,686.4 0.0 148.2 1,583.2 2,943.9 2,596.3 434.0 5,035.5 7,677.8 1,699.7 799.6 27,1745 Total 1,860.0 5,884.8 00 © ©5544 4,059.8 6,355.5 6,943.6 1,485.7 5,035.5 12,045.8 2,406.7 1,556.0 48,187.8 Eklutna - Chugach 4,994.3 4,561.6 4,674.4 5,518.7 3,218.7 4,756.0 5,400.2 5,604.3 5,707.7 4,568.4 4,328.0 4,419.6 57,751.9 International Unit No. 1 22.4 60.3 138.6 182.1 191.6 166.1 259.2 160.2 138.5 226.4 158.1 171.3 1,874.8 Unit No. 2 17.6 130.9 74.0 41.4 148.1 42.1 0.5 105.8 248.1 143.6 107.3 0.0 1,059.4 Unit No. 3 0.0 0.0 0.0 0.0 0.0 43.9 213 26.9 80.1 160.6 48.4 _ 0.0 381.2 Total 40.0 191.2 212.7 223.5 339.7 252.1 281.0 292.9 466.7 530.6 313.8 171.3 3,315.4 Cooper Lake Unit No. 1 1,646.7 1,330.2 1,577.5 1,318.1 1,888.2 1,927.7 0.0 1,102.8 2,306.3 1,857.4 1,422.4 1,452.1 17,829.4 Unit No. 2 1,649.4 1,257.4 1,185.5 1,004.2 2,006.0 1,904.4 0.0 1,092.0 2,062.5 1,887.6 1,374.8 1,531.7 16,955.6 Total 3,296.1 2,587.6 2,763.1 2,322.4 3,894.2 3,832.1 0.0 2,194.9 4,368.8 3,745.1 2,797.2 2,983.8 34,785.1 Total Generation 234,521.4 214,824.4 207,585.2 182,188.7 180,706.9 166,028.2 178,886.4 179,138.6 164,354.8 202,639.1 222,734.0 242,424.0 2,376,031.7 Station Service (2,931.7) (2,369.0) (2,472.8) (2,358.5) (2,181.3) (2,036.1) (1,714.8) (1,045.4) (1,674.6) (2,251.4) (2,522.7) (2,652.4) (26,210.8) Net Generation 231,589.7 212,455.3 205,112.4 179,830.2 _178,525.6 163,992.1 177,171.5 178,093.2 162,680.2 200,387.6 220,211.4 239,771.6 _2,349,820.8 * Beluga Unit No. 4 and Bernice Lake Unit No. | retired in December 1994. COS-05F COS_02.03_Gen_PurPwr_Sales.xls Support B 6/23/2008 10:29 AM WORK PAPER Page 1 of 2 WORK PAPER Chugach Electric Association, Inc. Generation, Purchased Power and Energy Sales (MWh) Test Year Ended December 31, 2005 {_ Purchased Power & Energy Sales Jan-05 Feb-0S — Mar-05_Apr-O5_—May-05——Jun-05 Jul-05 ——Aug-05___Sep-05 Oct-05 Nov-05___Dec-05_—_—‘Total Bradley Lake Bradley Lake - Chugach 13,623.5 12,1695 14,494.1 13,465.2 6,596.1 -13,499.0 14,653.115,494.0 15,565.2 12,593.9 12,1624 7,498.9 —-:151,814.9 Bradley Lake - MEA 6,183.8 5,523.9 6,579.0 6,112.0 2,994.1 6,127.4 6,651.2 7,032.9 7,065.2 5,716.5 5,520.7 3,403.8 ~—-6 8,910.5 Bradley Lake - SES 447.6 399.9 476.2 442.4 216.7 443.6 481.5 509.1 S114 413.8 399.6 246.4 4,988.2 Total 20,254.9 18,0933 21,549.3 20,0196 9,806.9 -20,070.021,785.8 23,036.0 23,1418 18,724.22 18,0827 11,149.1 _225,713.6 Other Purchases AML&P 145.0 159.0 20.0 0.0 0.0 876.0 282.0 480.0 2,528.0 ‘1,108.0 641.0 60.0 6,299.0 AEG&T - Nikiski 27,439.6 17,083.1 27,308.2 26,452.5 26,927.4 25,476.6 -25,322.6 —25,799.2 25,595.711,243.2 28,550.1 28,915.8 — 296,114.0 Eklutna - MEA 2,764.3 2,525.3 2,754.4 3,057.5 1,779.6 2,634.3 2,992.1 3,105.2 3,162.9 =. 2,529.1 2,394.6 = 2,445.3 2,144.5 GVEA 0.0 0.0 0.0 0.0 0.0 47.0 10.0 0.0 48.0 0.0 0.0 0.0 __ 105.0 Total 30,348.9 19,767.4 30,082.6 —29,509.9-28,707.0 29,033.9 28,6067 29,384.4 31,334.7 14,880.231,585.7 31,421.1 — 334,662.5 Total Purchases 50,603.8 37,860.7 51,631.9 49,529.5 38,513.9 49,103.9 $0,392.5 52,420.4 $4,476.5 33,604.4 49,668.4 42,570.2--$60,376.1 Gen. & Purchased Power 282,193.5 250,316.0 256,744.3 229,359.7 217,039.5 213,096.0 227,564.0 230,513.5 217,156.7 233,992.1 269,879.8 282,341.8 2,910,196.9 Less Economy Sales 28,309.4 29,505.7 37,929.8 31,409.6 = 19,044.0 8,802.4 21,8023. 24,076.4 —15,198.0 14,636.5 25,493.2-27,873.8 —-294,080.9 Net Gen & Purchases 253,884.1 220,810.4 218,814.5 197,950.2_197,995.5 194,293.7 _205,761.7 206,437.2_201,958.6 219,355.6 244,386.6 254,468.0 2,616,116.0 Retail: Residential 61,370.4 51,594.0 49,399.7 42,570.5 40,309.138,404.1 38,809.8 —39,482.0 40,708.5 45,311.7 52,893.4 58,890.9 559,744.3 Small General 11,439.5 10,511.5 10,157.7 9,012.0 8,561.9 7,978.2 8,253.8 = 8,494.5 8,909.1 9,528.9 :10,910.511,616.0 ——:115.373.7 Large General Service - Secondary 40,510.1 36,603.1 37,653.3 35,603.5 35,805.0 36,2214 38,996.3 39,3316 38,036.2 40,474.1 41,937.3. 42,016.2 463.188.3 Large General Service - Primary 6,970.8 5,672.5 5,981.7 5,589.6 5,579.9 5,528.6 = 6,477.7 6,616.8 6,209.3. 6,596.3 6,402.5 6,125.3. 73,751.1 Street and Yard Lighting 613.7 488.7 407.8 303.4 2243 165.3 198.4 289.7 365.7 486.4 563.7 644.0 4,751.0 Total Retail 120,904.4 104,869.9 103,600.3 93,079.1 90,480.3 88,297.6 92,736.0 94,214.5 94,228.8 102,397.4 112,707.5 119,292.5 1,216,808.4 Wholesale: Homer! 46,931.6 41,309.7 38,714.3 35,8014 41,553.6 41,193.7 45,426.6 —42,119.6 —-39,213.0 40,445.2 43,394.3 43,406.5 — 499,509.6 Matanuska 68,325.9 58,601.2 58,013.7 51,563.3 50,313.0 48,553.4 50,0516 —51,674.9 52,852.9 59,584.9 68,010.9 71,339.5 688,885.2 Seward Billing Load 5,383.7 4,987.7 5,367.1 5,015.3. 5,259.1 5,098.8 5,991.4 5,709.7 4,867.1 4,909.5 5,354.1 5,409.0 6 3,352.4 Seward Generation’ 0.0 0.0 23.1 0.0 0.0 0.0 0.0 38.5 54.1 56.6 0.0 0.0 172.3 Total Wholesale 120,641.2 104,898.5 102,118.2 92,380.0 97,1256 94,845.9 101,469.7 99,542.7 96,987.0 104,996.2 116,759.3 120,155.0 1,251,919.5 Total Firm Sales 241,545.7 _209,768.4 205,718.5 185,459.0 187,605.9 183,143.5 194,205.7_ 193,757.3_191,215.9 207,393.6 229,466.9 239,447.5 _2.468,727.9 HEA's energy totals exclude HEA's allocation of Bradley Lake energy. ? For cost allocation purposes, Chugach recognizes total SES system energy including all supplied by SES generation. COS-05F COS_02.03_Gen_PurPwr_Sales.xls Support B 6/23/2008 10:29 AM WORK PAPER Page 2 of 2