Bring your Ex love back Permanently +27605775963 lost love spell caster South AfricaTraditional...
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ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016) Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected Page 1 of 28 ESCOID 90% of ExtraCost or 90% Savings? ExtraCost Bills Savings Bills SAU Bills Total Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE 7 Y 1,873,789 328,649 2,661 2,205,099 $192,203,435 $235,222,853 $43,021,868 $32,377,354 $27,415,766 9 Y 506,261 60,464 1,606 568,331 $52,533,381 $66,574,118 $14,048,910 $4,606,752 $4,053,253 10 Y 4,890,661 4,380,052 12,036 9,282,749 $603,078,331 $753,710,334 $150,623,647 $455,263,291 $412,908,461 12 Y 550,857 75,377 1,408 627,642 $65,450,575 $89,985,222 $24,545,668 $5,580,950 $4,735,774 17 Y 135,320 23,181 93 158,594 $18,598,963 $25,015,855 $6,416,892 $6,283,815 $5,254,638 25 Y 71,251 81,045 104 152,400 $10,808,298 $12,463,520 $1,654,840 $10,870,773 $9,560,906 27 Y 453,794 65,014 1,569 520,377 $43,143,764 $55,264,981 $12,121,218 $4,626,982 $4,206,782 30 Y 729,827 865,277 740 1,595,844 $93,141,505 $103,248,800 $10,107,295 $150,092,994 $139,623,464 36 Y 496,794 126,522 2,375 625,691 $47,331,312 $56,341,577 $9,010,267 $8,108,591 $7,169,344 40 Y 270,173 14,382 783 285,338 $32,230,245 $54,070,911 $21,840,667 $1,430,439 $915,153 41 Y 923,311 348,132 1,663 1,273,106 $109,609,411 $129,353,269 $19,743,857 $50,739,455 $44,703,601 53 Y 702,251 290,707 36 992,994 $64,139,439 $86,508,648 $22,369,209 $41,185,562 $28,668,614 55 Y 30,381 170,904 67 201,352 $3,371,211 $3,761,745 $398,678 $19,057,044 $16,698,894 58 Y 964,877 73,917 1,147 1,039,941 $118,849,806 $163,753,876 $44,904,071 $8,900,248 $7,787,124 67 Y 2,317,140 304,717 2,053 2,623,910 $248,666,312 $293,711,897 $45,053,721 $35,819,632 $31,722,533 74 Y 2,001,976 346,738 2,133 2,350,847 $236,732,861 $316,409,798 $79,680,458 $49,982,741 $41,760,205 80 Y 1,861,301 123,537 567 1,985,405 $196,658,723 $241,070,194 $44,411,471 $21,727,833 $19,486,937 81 Y 392,020 68,945 285 461,250 $43,203,467 $54,552,373 $11,348,906 $10,225,154 $8,294,492 86 Y 902,108 182,426 5,195 1,089,729 $83,415,046 $100,135,325 $16,720,281 $15,385,628 $14,325,977 88 Y 400,079 294,872 988 695,939 $61,428,189 $74,724,383 $13,296,317 $52,941,816 $48,465,182 89 Y 4,845,297 942,218 19,227 5,806,742 $433,251,279 $520,432,319 $87,186,812 $41,650,240 $37,839,586 90 Y 704,092 68,727 1,380 774,199 $74,823,548 $93,007,113 $18,183,567 $6,117,400 $5,620,353 98 Y 919,428 88,447 3,303 1,011,178 $70,920,431 $90,405,934 $19,493,896 $2,118,364 $1,975,009 99 Y 5,287,688 953,348 6,661 6,247,697 $513,044,549 $633,027,588 $119,988,607 $107,273,772 $89,146,456 100 Y 2,579,887 295,337 3,963 2,879,187 $293,105,085 $349,997,420 $56,900,082 $17,367,861 $14,826,259 103 Y 440,122 95,960 467 536,549 $46,470,514 $54,672,777 $8,202,264 $12,092,839 $10,548,114 107 Y 1,693,495 403,201 2,835 2,099,531 $187,512,481 $231,031,495 $43,526,977 $61,301,633 $55,947,018
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Transcript of Bring your Ex love back Permanently +27605775963 lost love spell caster South AfricaTraditional...
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 1 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
ExtraCost
BillsSavings Bills
SAU
BillsTotal Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE
7 Y 1,873,789 328,649 2,661 2,205,099 $192,203,435 $235,222,853 $43,021,868 $32,377,354 $27,415,766
9 Y 506,261 60,464 1,606 568,331 $52,533,381 $66,574,118 $14,048,910 $4,606,752 $4,053,253
10 Y 4,890,661 4,380,052 12,036 9,282,749 $603,078,331 $753,710,334 $150,623,647 $455,263,291 $412,908,461
12 Y 550,857 75,377 1,408 627,642 $65,450,575 $89,985,222 $24,545,668 $5,580,950 $4,735,774
17 Y 135,320 23,181 93 158,594 $18,598,963 $25,015,855 $6,416,892 $6,283,815 $5,254,638
25 Y 71,251 81,045 104 152,400 $10,808,298 $12,463,520 $1,654,840 $10,870,773 $9,560,906
27 Y 453,794 65,014 1,569 520,377 $43,143,764 $55,264,981 $12,121,218 $4,626,982 $4,206,782
30 Y 729,827 865,277 740 1,595,844 $93,141,505 $103,248,800 $10,107,295 $150,092,994 $139,623,464
36 Y 496,794 126,522 2,375 625,691 $47,331,312 $56,341,577 $9,010,267 $8,108,591 $7,169,344
40 Y 270,173 14,382 783 285,338 $32,230,245 $54,070,911 $21,840,667 $1,430,439 $915,153
41 Y 923,311 348,132 1,663 1,273,106 $109,609,411 $129,353,269 $19,743,857 $50,739,455 $44,703,601
53 Y 702,251 290,707 36 992,994 $64,139,439 $86,508,648 $22,369,209 $41,185,562 $28,668,614
55 Y 30,381 170,904 67 201,352 $3,371,211 $3,761,745 $398,678 $19,057,044 $16,698,894
58 Y 964,877 73,917 1,147 1,039,941 $118,849,806 $163,753,876 $44,904,071 $8,900,248 $7,787,124
67 Y 2,317,140 304,717 2,053 2,623,910 $248,666,312 $293,711,897 $45,053,721 $35,819,632 $31,722,533
74 Y 2,001,976 346,738 2,133 2,350,847 $236,732,861 $316,409,798 $79,680,458 $49,982,741 $41,760,205
80 Y 1,861,301 123,537 567 1,985,405 $196,658,723 $241,070,194 $44,411,471 $21,727,833 $19,486,937
81 Y 392,020 68,945 285 461,250 $43,203,467 $54,552,373 $11,348,906 $10,225,154 $8,294,492
86 Y 902,108 182,426 5,195 1,089,729 $83,415,046 $100,135,325 $16,720,281 $15,385,628 $14,325,977
88 Y 400,079 294,872 988 695,939 $61,428,189 $74,724,383 $13,296,317 $52,941,816 $48,465,182
89 Y 4,845,297 942,218 19,227 5,806,742 $433,251,279 $520,432,319 $87,186,812 $41,650,240 $37,839,586
90 Y 704,092 68,727 1,380 774,199 $74,823,548 $93,007,113 $18,183,567 $6,117,400 $5,620,353
98 Y 919,428 88,447 3,303 1,011,178 $70,920,431 $90,405,934 $19,493,896 $2,118,364 $1,975,009
99 Y 5,287,688 953,348 6,661 6,247,697 $513,044,549 $633,027,588 $119,988,607 $107,273,772 $89,146,456
100 Y 2,579,887 295,337 3,963 2,879,187 $293,105,085 $349,997,420 $56,900,082 $17,367,861 $14,826,259
103 Y 440,122 95,960 467 536,549 $46,470,514 $54,672,777 $8,202,264 $12,092,839 $10,548,114
107 Y 1,693,495 403,201 2,835 2,099,531 $187,512,481 $231,031,495 $43,526,977 $61,301,633 $55,947,018
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 2 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
ExtraCost
BillsSavings Bills
SAU
BillsTotal Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE
112 Y 1,887,783 303,996 7,770 2,199,549 $159,202,764 $191,308,153 $32,105,389 $16,292,057 $15,108,774
116 Y 45,744 26,200 8 71,952 $4,641,244 $5,776,744 $1,163,958 $4,061,895 $2,751,823
118 Y 812,092 257,937 1,119 1,071,148 $94,489,835 $113,263,632 $18,773,797 $26,193,851 $22,838,977
123 Y 197,440 575,454 376 773,270 $20,509,303 $22,398,546 $1,889,244 $53,378,193 $48,356,255
125 Y 717,863 211,844 939 930,646 $94,365,250 $119,230,205 $24,872,515 $31,127,691 $26,822,115
126 Y 91,236 55,919 198 147,353 $17,393,769 $19,174,424 $1,780,655 $11,894,722 $10,642,397
129 Y 1,622,421 566,822 26 2,189,269 $144,316,927 $195,256,206 $50,990,681 $81,691,948 $59,135,869
137 Y 559,620 120,673 1,960 682,253 $74,683,266 $86,873,252 $12,189,986 $16,068,953 $14,153,650
139 Y 348,804 89,747 1,271 439,822 $37,760,285 $46,082,194 $8,329,252 $9,356,766 $8,053,009
149 Y 830,530 55,344 624 886,498 $75,196,803 $101,592,038 $26,395,237 $6,020,325 $5,141,767
151 Y 313,751 28,177 271 342,199 $27,676,845 $39,110,168 $11,433,324 $3,023,430 $2,759,979
153 Y 110,610 166,202 247 277,059 $11,629,754 $13,088,454 $1,458,700 $17,038,196 $15,375,224
158 Y 80,530 84,684 329 165,543 $14,219,188 $16,817,231 $2,598,043 $10,356,739 $9,176,283
162 Y 508,643 94,651 1,361 604,655 $54,298,334 $62,931,228 $8,632,896 $8,486,428 $7,906,608
168 Y 831,879 124,612 3,343 959,834 $89,722,643 $106,990,274 $17,267,631 $8,847,850 $8,186,622
170 Y 1,249,083 505,614 4,148 1,758,845 $172,670,355 $203,613,703 $30,962,336 $73,983,136 $64,851,533
172 Y 1,492,628 250,273 3,526 1,746,427 $159,160,788 $186,187,875 $27,027,087 $21,103,872 $18,768,865
177 Y 2,812,163 754,494 9,488 3,576,145 $288,045,234 $354,704,488 $66,666,212 $84,716,561 $73,985,164
1 348 77 0 425 $46,347 $58,177 $11,830 $3,575 $2,738
2 1,144 194 0 1,338 $233,130 $302,306 $69,176 $17,136 $16,292
3 477 914 0 1,391 $62,077 $71,974 $9,898 $170,933 $149,982
4 41,838 7,032 281 49,151 $4,641,174 $5,574,668 $933,495 $604,541 $562,295
5 15,591 11,850 37 27,478 $2,499,435 $2,715,423 $215,988 $2,087,274 $1,985,587
6 16,532 10,965 44 27,541 $4,588,227 $5,047,756 $459,529 $2,305,910 $1,720,189
8 863 283 7 1,153 $213,201 $241,933 $28,731 $29,996 $26,870
11 0 2 0 2 $0 $0 $0 $4,044 $3,922
13 516 98 2 616 $73,877 $84,979 $11,102 $2,212 $2,147
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 3 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
ExtraCost
BillsSavings Bills
SAU
BillsTotal Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE
14 68,505 16,805 718 86,028 $9,624,523 $10,955,959 $1,331,436 $1,336,931 $1,216,158
15 42,492 23,073 46 65,611 $4,718,958 $5,198,776 $479,818 $2,911,542 $2,637,155
16 47,974 3,726 398 52,098 $6,441,450 $8,468,038 $2,026,589 $309,658 $281,146
18 2,765 481 1 3,247 $338,555 $401,358 $62,803 $17,599 $15,094
19 20 0 0 20 $903 $988 $85 $0 $0
20 131,492 11,111 257 142,860 $12,728,687 $16,766,858 $4,038,171 $729,415 $633,469
21 38,058 7,522 83 45,663 $6,222,341 $7,318,878 $1,096,536 $971,770 $866,369
22 42,040 13,915 142 56,097 $4,727,518 $5,412,054 $684,536 $647,587 $619,895
23 6 58 0 64 $741 $847 $106 $5,376 $3,085
24 59,769 14,517 135 74,421 $8,671,445 $10,786,047 $2,114,602 $2,587,340 $2,191,010
26 23,640 20,607 29 44,276 $3,101,633 $3,418,349 $316,716 $3,295,972 $2,924,425
28 146,699 29,903 745 177,347 $17,741,727 $20,134,258 $2,392,532 $3,182,729 $2,970,788
29 423 219 6 648 $216,328 $242,691 $26,363 $59,014 $55,146
31 1,029 282 3 1,314 $216,213 $251,172 $34,959 $31,303 $21,896
32 145,063 48,236 481 193,780 $24,405,049 $28,140,295 $3,735,246 $8,649,428 $7,834,820
33 469 184 0 653 $243,909 $269,139 $25,230 $151,323 $141,414
34 56,740 10,471 111 67,322 $8,045,472 $8,941,675 $896,203 $1,125,028 $1,058,013
35 206 8 0 214 $35,890 $42,882 $6,992 $990 $904
37 145,181 18,819 318 164,318 $20,845,280 $26,407,108 $5,561,828 $1,420,376 $1,283,003
38 124,422 6,318 42 130,782 $11,581,154 $13,923,009 $2,341,855 $500,148 $480,090
39 53,153 6,310 13 59,476 $5,497,385 $7,074,941 $1,577,556 $757,337 $671,875
42 432 96 2 530 $59,260 $66,143 $6,883 $18,154 $16,931
43 1,014 244 0 1,258 $234,358 $269,787 $35,430 $37,107 $31,579
44 798 2,042 7 2,847 $263,285 $264,387 $1,103 $524,979 $464,210
45 5,795 915 3 6,713 $580,699 $726,173 $145,474 $93,309 $89,878
46 5 1 0 6 $1,483 $1,746 $263 $1,308 $822
47 115 5 0 120 $78,988 $101,789 $22,801 $664 $605
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 4 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
ExtraCost
BillsSavings Bills
SAU
BillsTotal Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE
48 0 2 0 2 $0 $0 $0 $250 $248
49 150 46 0 196 $51,504 $58,699 $7,195 $14,504 $13,780
50 85,175 32,615 148 117,938 $12,834,362 $14,600,385 $1,766,023 $4,839,383 $4,221,964
51 11,114 22,208 10 33,332 $1,047,855 $1,125,702 $77,847 $2,046,740 $1,865,136
52 179,264 53,639 51 232,954 $17,871,361 $21,150,366 $3,279,005 $5,927,096 $5,057,827
56 28,225 3,596 70 31,891 $3,613,722 $4,995,889 $1,382,167 $378,284 $222,414
57 46,159 66,084 80 112,323 $5,032,536 $5,765,499 $732,962 $5,067,664 $4,658,209
59 4,365 2,044 110 6,519 $596,424 $672,143 $75,719 $220,221 $202,248
60 123 63 0 186 $17,059 $17,971 $912 $7,733 $7,150
61 3,706 6,420 1 10,127 $495,063 $567,772 $70,188 $818,519 $680,020
62 144 216 2 362 $57,929 $61,972 $4,043 $82,713 $76,035
63 127,035 20,914 77 148,026 $11,332,660 $14,031,357 $2,707,008 $1,844,950 $1,576,500
65 72,375 4,384 87 76,846 $5,984,076 $7,754,821 $1,770,744 $306,097 $259,047
66 260 296 1 557 $63,993 $70,957 $6,965 $69,805 $59,578
68 5,740 452 4 6,196 $1,376,177 $1,641,412 $265,236 $142,334 $106,633
69 19,728 4,380 34 24,142 $2,312,808 $2,622,896 $310,088 $454,546 $426,066
70 770 20 0 790 $77,706 $85,169 $7,463 $558 $548
71 59,864 13,562 111 73,537 $6,172,007 $7,272,332 $1,100,325 $1,038,918 $959,574
72 51,120 17,784 14 68,918 $5,221,467 $6,630,906 $1,409,439 $2,496,335 $1,900,666
73 77,856 20,777 186 98,819 $12,289,162 $13,472,323 $1,183,161 $3,143,722 $2,956,416
75 139 64 0 203 $34,096 $37,234 $3,138 $12,426 $11,875
76 2,685 918 16 3,619 $234,518 $285,472 $50,953 $44,500 $30,375
77 8,807 10,905 263 19,975 $1,034,408 $1,144,683 $110,275 $1,291,329 $1,157,534
78 13,423 5,496 47 18,966 $3,129,390 $3,535,994 $406,604 $1,136,928 $1,040,226
79 128,076 40,505 583 169,164 $29,134,601 $33,245,683 $4,111,082 $7,616,131 $7,013,582
82 0 2 0 2 $0 $0 $0 $1,352 $1,313
83 1,731 1,033 2 2,766 $268,157 $284,609 $16,452 $158,755 $148,298
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 5 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
ExtraCost
BillsSavings Bills
SAU
BillsTotal Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE
84 3,908 3,504 19 7,431 $1,047,610 $1,254,178 $206,568 $868,987 $642,985
85 25,330 2,868 45 28,243 $4,924,594 $6,470,220 $1,545,626 $517,205 $315,731
91 2,646 1,548 13 4,207 $344,841 $404,465 $59,624 $240,203 $209,452
92 2,483 448 3 2,934 $232,636 $328,707 $96,072 $9,669 $9,356
93 4,905 1,893 6 6,804 $595,285 $654,237 $58,952 $197,057 $185,150
94 16,370 10,425 785 27,580 $1,703,040 $2,054,171 $351,131 $306,984 $295,047
95 19,188 6,052 26 25,266 $2,761,352 $3,062,281 $300,929 $1,115,640 $1,035,303
96 11 0 0 11 $2,153 $2,807 $653 $0 $0
97 410 393 1 804 $93,709 $112,826 $19,116 $84,795 $44,887
101 3,347 1,544 10 4,901 $1,234,047 $1,354,178 $120,131 $565,266 $542,334
102 115,514 23,602 951 140,067 $10,522,782 $12,128,272 $1,605,489 $1,292,542 $1,196,845
105 11 11 0 22 $2,879 $2,932 $52 $2,004 $1,754
106 81,428 25,734 69 107,231 $9,560,196 $10,660,125 $1,099,929 $4,348,739 $4,091,111
108 37,885 10,627 96 48,608 $7,371,864 $8,254,077 $882,213 $2,225,859 $2,087,128
110 3,660 3,796 2 7,458 $454,751 $525,524 $71,560 $638,513 $525,162
113 10,302 2,022 25 12,349 $2,348,855 $2,841,137 $492,283 $868,303 $640,088
114 39,095 12,246 113 51,454 $9,357,357 $10,707,103 $1,349,746 $1,788,648 $1,622,286
115 9,085 10,362 19 19,466 $815,072 $892,919 $77,847 $701,455 $651,905
117 32,298 18,639 14 50,951 $4,102,867 $4,807,604 $704,736 $2,188,155 $1,905,064
119 17,687 10,002 4 27,693 $2,117,881 $2,488,632 $368,104 $1,523,373 $1,304,417
121 606 321 0 927 $181,604 $199,125 $17,521 $62,029 $59,276
122 1,926 7,314 9 9,249 $1,699,490 $2,102,722 $403,232 $3,149,420 $2,688,971
124 53 41 0 94 $52,486 $54,025 $1,539 $43,861 $42,524
127 2,243 632 49 2,924 $273,067 $343,202 $70,135 $48,897 $47,678
128 55,306 30,928 70 86,304 $5,527,596 $6,593,403 $1,065,807 $2,758,714 $2,509,173
130 251,515 29,130 84 280,729 $24,331,572 $31,199,449 $6,867,877 $3,219,639 $2,940,274
131 24,074 5,263 54 29,391 $2,631,894 $3,077,817 $445,923 $253,581 $202,982
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 6 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
ExtraCost
BillsSavings Bills
SAU
BillsTotal Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE
132 57 125 2 184 $7,648 $8,867 $1,219 $43,384 $34,449
133 80,521 36,347 43 116,911 $9,188,571 $11,280,820 $2,092,249 $5,252,872 $4,464,182
134 7,027 3,880 17 10,924 $782,462 $860,925 $78,463 $406,208 $386,094
135 2,322 62 4 2,388 $360,090 $431,236 $71,146 $26,208 $25,633
136 962 518 57 1,537 $186,198 $219,608 $33,410 $73,471 $55,997
138 467 261 0 728 $274,117 $304,567 $30,451 $112,831 $109,165
141 69,098 7,101 190 76,389 $7,429,158 $8,854,773 $1,425,615 $296,539 $283,570
142 254,441 66,509 506 321,456 $22,056,071 $27,435,210 $5,386,958 $2,560,673 $2,346,458
143 76,027 35,643 413 112,083 $14,605,488 $16,287,068 $1,681,580 $5,811,380 $5,284,591
144 63,133 4,395 13 67,541 $6,392,185 $8,958,844 $2,566,660 $273,427 $238,396
145 3,300 504 4 3,808 $422,005 $497,991 $75,986 $48,224 $36,527
146 102,348 27,833 864 131,045 $17,926,458 $20,201,283 $2,274,825 $3,601,245 $3,206,865
147 121,545 10,242 163 131,950 $14,996,204 $20,673,118 $5,676,914 $948,560 $789,351
148 44,238 14,053 106 58,397 $4,948,436 $5,819,550 $871,113 $1,087,315 $1,022,028
150 22,823 1,789 9 24,621 $2,800,509 $3,386,733 $586,224 $244,833 $232,948
152 4,218 1,339 0 5,557 $5,643,568 $6,159,630 $516,063 $2,031,799 $1,873,557
154 574 225 6 805 $597,372 $655,494 $58,122 $853,795 $675,540
155 5,064 18,659 0 23,723 $639,638 $819,008 $179,370 $3,022,193 $2,162,898
156 7,145 3,316 27 10,488 $1,224,969 $1,407,477 $182,508 $257,535 $242,789
157 4,661 8,125 9 12,795 $1,017,646 $1,097,126 $79,480 $1,698,132 $1,522,583
160 14,835 526 1 15,362 $1,149,398 $1,456,175 $306,777 $79,943 $77,078
161 12,438 54,559 10 67,007 $2,116,283 $2,307,242 $190,959 $7,545,572 $6,681,378
163 0 225 0 225 $0 $0 $0 $141,545 $62,898
164 1,320 389 14 1,723 $314,985 $383,686 $68,701 $131,539 $108,901
166 63,653 6,893 163 70,709 $7,346,725 $9,250,224 $1,903,499 $1,200,924 $925,379
167 4,349 290 2 4,641 $763,564 $945,972 $182,409 $35,386 $24,403
169 268,612 45,012 195 313,819 $26,563,306 $34,154,995 $7,591,689 $4,649,870 $3,913,309
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 7 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
ExtraCost
BillsSavings Bills
SAU
BillsTotal Bills ExtraCost TBU ExtraCost TBE ExtraCost Total Savings TBU Savings TBE
173 13 1 0 14 $24,878 $28,079 $3,201 $599 $573
174 210 890 1 1,101 $61,017 $63,955 $2,938 $214,426 $206,911
175 0 6 0 6 $0 $0 $0 $791 $719
176 2,495 6,311 10 8,816 $208,393 $229,088 $20,695 $321,983 $294,815
178 9,143 30,690 151 39,984 $2,386,360 $2,749,111 $362,751 $9,230,315 $8,603,344
179 11,984 32,319 39 44,342 $996,865 $1,076,653 $79,788 $1,958,563 $1,799,543
180 1,950 6,190 11 8,151 $142,253 $152,080 $9,827 $313,638 $286,268
181 1,445 3,018 1 4,464 $202,479 $226,632 $24,152 $280,191 $269,728
182 151 197 0 348 $18,169 $19,487 $1,318 $21,629 $20,730
183 5,367 16,754 41 22,162 $518,931 $538,387 $19,456 $1,218,538 $1,172,007
Total 55,629,870 16,604,988 123,696 72,358,554 $6,011,572,370 $7,405,185,178 $1,393,813,553 $1,875,541,186 $1,648,546,359
172
"Top 45" Total/Avg 51,457,000 15,344,739 112,349 66,914,088 $5,483,704,746 $6,772,853,137 $1,289,337,385 $1,716,771,775 $1,507,674,809
40 Minimum 30,381 14,382 8 71,952 $3,371,211 $3,761,745 $398,678 $1,430,439 $915,153
88.9% Maximum 5,287,688 4,380,052 19,227 9,282,749 $603,078,331 $753,710,334 $150,623,647 $455,263,291 $412,908,461
92.5% 91.3% 91.5%
All Others
95
74.8% Total/Avg 4,172,870 1,260,249 11,347 5,444,466 $527,867,623 $632,332,041 $104,476,168 $158,769,412 $140,871,550
Total 55,629,870 16,604,988 123,696 72,358,554 $6,011,572,370 $7,405,185,178 $1,393,813,553 $1,875,541,186 $1,648,546,359
135 Minimum 0 0 0 2 $0 $0 $0 $0 $0
78.5% Maximum 5,287,688 4,380,052 19,227 9,282,749 $603,078,331 $753,710,334 $150,623,647 $455,263,291 $412,908,461
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 8 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
7 Y
9 Y
10 Y
12 Y
17 Y
25 Y
27 Y
30 Y
36 Y
40 Y
41 Y
53 Y
55 Y
58 Y
67 Y
74 Y
80 Y
81 Y
86 Y
88 Y
89 Y
90 Y
98 Y
99 Y
100 Y
103 Y
107 Y
Savings Total
Net
ExtraCost/Saving
s
Average
Extra Cost
Per Bill
Average
Savings
Per Bill
Net Extra
Cost / -
Savings
Per Bill
Extra cost
Percent
Per Bill
Savings
Percent
Per Bill
Net
Percent
Extra Cost
/ -Savings
Per Bill
Percent of
Bills
Extracost
Percent of
Bills
Savings
$4,961,587 $38,060,281 $22.96 $15.10 $17.26 22.4% 15.3% 16.9% 85.0% 14.9%
$553,499 $13,495,410 $27.75 $9.15 $23.75 26.7% 12.0% 23.6% 89.1% 10.6%
$42,354,774 $108,268,873 $30.80 $9.67 $11.66 25.0% 9.3% 10.2% 52.7% 47.2%
$845,176 $23,700,492 $44.56 $11.21 $37.76 37.5% 15.1% 33.4% 87.8% 12.0%
$1,029,177 $5,387,714 $47.42 $44.40 $33.97 34.5% 16.4% 21.7% 85.3% 14.6%
$1,309,867 $344,973 $23.23 $16.16 $2.26 15.3% 12.0% 1.6% 46.8% 53.2%
$420,199 $11,701,018 $26.71 $6.46 $22.49 28.1% 9.1% 24.5% 87.2% 12.5%
$10,469,530 -$362,235 $13.85 $12.10 -$0.23 10.9% 7.0% -0.1% 45.7% 54.2%
$939,250 $8,071,016 $18.14 $7.42 $12.90 19.0% 11.6% 14.6% 79.4% 20.2%
$515,286 $21,325,382 $80.84 $35.83 $74.74 67.8% 36.0% 63.4% 94.7% 5.0%
$6,035,846 $13,708,011 $21.38 $17.34 $10.77 18.0% 11.9% 8.5% 72.5% 27.3%
$12,516,948 $9,852,261 $31.85 $43.06 $9.92 34.9% 30.4% 9.4% 70.7% 29.3%
$2,358,155 -$1,959,477 $13.12 $13.80 -$9.73 11.8% 12.4% -8.7% 15.1% 84.9%
$1,113,090 $43,790,981 $46.54 $15.06 $42.11 37.8% 12.5% 34.3% 92.8% 7.1%
$4,097,098 $40,956,623 $19.44 $13.45 $15.61 18.1% 11.4% 14.4% 88.3% 11.6%
$8,222,536 $71,457,922 $39.80 $23.71 $30.40 33.7% 16.5% 24.9% 85.2% 14.7%
$2,240,896 $42,170,575 $23.86 $18.14 $21.24 22.6% 10.3% 19.3% 93.7% 6.2%
$1,930,661 $9,418,245 $28.95 $28.00 $20.42 26.3% 18.9% 17.6% 85.0% 14.9%
$1,059,651 $15,660,630 $18.53 $5.81 $14.37 20.0% 6.9% 15.9% 82.8% 16.7%
$4,476,634 $8,819,683 $33.23 $15.18 $12.67 21.6% 8.5% 7.7% 57.5% 42.4%
$3,810,709 $83,376,103 $17.99 $4.04 $14.36 20.1% 9.1% 17.6% 83.4% 16.2%
$497,046 $17,686,521 $25.83 $7.23 $22.84 24.3% 8.1% 21.9% 90.9% 8.9%
$143,354 $19,350,541 $21.20 $1.62 $19.14 27.5% 6.8% 26.5% 90.9% 8.7%
$18,127,312 $101,861,294 $22.69 $19.01 $16.30 23.4% 16.9% 16.4% 84.6% 15.3%
$2,541,600 $54,358,482 $22.06 $8.61 $18.88 19.4% 14.6% 17.5% 89.6% 10.3%
$1,544,724 $6,657,539 $18.64 $16.10 $12.41 17.7% 12.8% 11.4% 82.0% 17.9%
$5,354,658 $38,172,319 $25.70 $13.28 $18.18 23.2% 8.7% 15.3% 80.7% 19.2%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 9 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
112 Y
116 Y
118 Y
123 Y
125 Y
126 Y
129 Y
137 Y
139 Y
149 Y
151 Y
153 Y
158 Y
162 Y
168 Y
170 Y
172 Y
177 Y
1
2
3
4
5
6
8
11
13
Savings Total
Net
ExtraCost/Saving
s
Average
Extra Cost
Per Bill
Average
Savings
Per Bill
Net Extra
Cost / -
Savings
Per Bill
Extra cost
Percent
Per Bill
Savings
Percent
Per Bill
Net
Percent
Extra Cost
/ -Savings
Per Bill
Percent of
Bills
Extracost
Percent of
Bills
Savings
$1,183,284 $30,922,105 $17.01 $3.89 $14.06 20.2% 7.3% 17.6% 85.8% 13.8%
$1,310,072 -$146,114 $25.45 $50.00 -$2.03 25.1% 32.3% -1.7% 63.6% 36.4%
$3,354,873 $15,418,924 $23.12 $13.01 $14.39 19.9% 12.8% 12.8% 75.8% 24.1%
$5,021,938 -$3,132,695 $9.57 $8.73 -$4.05 9.2% 9.4% -4.2% 25.5% 74.4%
$4,305,575 $20,566,940 $34.65 $20.32 $22.10 26.4% 13.8% 16.4% 77.1% 22.8%
$1,252,324 $528,331 $19.52 $22.40 $3.59 10.2% 10.5% 1.8% 61.9% 37.9%
$22,556,079 $28,434,602 $31.43 $39.79 $12.99 35.3% 27.6% 12.6% 74.1% 25.9%
$1,915,303 $10,274,683 $21.78 $15.87 $15.06 16.3% 11.9% 11.3% 82.0% 17.7%
$1,303,756 $7,025,496 $23.88 $14.53 $15.97 22.1% 13.9% 14.9% 79.3% 20.4%
$878,557 $25,516,680 $31.78 $15.87 $28.78 35.1% 14.6% 31.4% 93.7% 6.2%
$263,451 $11,169,873 $36.44 $9.35 $32.64 41.3% 8.7% 36.4% 91.7% 8.2%
$1,662,973 -$204,273 $13.19 $10.01 -$0.74 12.5% 9.8% -0.7% 39.9% 60.0%
$1,180,456 $1,417,587 $32.26 $13.94 $8.56 18.3% 11.4% 5.8% 48.6% 51.2%
$579,820 $8,053,076 $16.97 $6.13 $13.32 15.9% 6.8% 12.8% 84.1% 15.7%
$661,228 $16,606,403 $20.76 $5.31 $17.30 19.2% 7.5% 16.8% 86.7% 13.0%
$9,131,564 $21,830,771 $24.79 $18.06 $12.41 17.9% 12.3% 8.9% 71.0% 28.7%
$2,334,970 $24,692,117 $18.11 $9.33 $14.14 17.0% 11.1% 13.7% 85.5% 14.3%
$10,731,448 $55,934,764 $23.71 $14.22 $15.64 23.1% 12.7% 15.0% 78.6% 21.1%
$837 $10,993 $33.99 $10.87 $25.87 25.5% 23.4% 22.0% 81.9% 18.1%
$844 $68,331 $60.47 $4.35 $51.07 29.7% 4.9% 27.3% 85.5% 14.5%
$20,951 -$11,054 $20.75 $22.92 -$7.95 15.9% 12.3% -4.7% 34.3% 65.7%
$42,246 $891,249 $22.31 $6.01 $18.13 20.1% 7.0% 17.0% 85.1% 14.3%
$101,687 $114,300 $13.85 $8.58 $4.16 8.6% 4.9% 2.5% 56.7% 43.1%
$585,720 -$126,191 $27.80 $53.42 -$4.58 10.0% 25.4% -1.8% 60.0% 39.8%
$3,126 $25,605 $33.29 $11.05 $22.21 13.5% 10.4% 10.5% 74.8% 24.5%
$122 -$122 $0.00 $61.14 -$61.14 0.0% 3.0% -3.0% 0.0% 100.0%
$65 $11,037 $21.52 $0.66 $17.92 15.0% 2.9% 14.5% 83.8% 15.9%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 10 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
14
15
16
18
19
20
21
22
23
24
26
28
29
31
32
33
34
35
37
38
39
42
43
44
45
46
47
Savings Total
Net
ExtraCost/Saving
s
Average
Extra Cost
Per Bill
Average
Savings
Per Bill
Net Extra
Cost / -
Savings
Per Bill
Extra cost
Percent
Per Bill
Savings
Percent
Per Bill
Net
Percent
Extra Cost
/ -Savings
Per Bill
Percent of
Bills
Extracost
Percent of
Bills
Savings
$120,773 $1,210,663 $19.44 $7.19 $14.07 13.8% 9.0% 11.0% 79.6% 19.5%
$274,387 $205,431 $11.29 $11.89 $3.13 10.2% 9.4% 2.7% 64.8% 35.2%
$28,512 $1,998,076 $42.24 $7.65 $38.35 31.5% 9.2% 29.6% 92.1% 7.2%
$2,505 $60,298 $22.71 $5.21 $18.57 18.6% 14.2% 16.9% 85.2% 14.8%
$0 $85 $4.27 $0.00 $4.27 9.5% 0.0% 9.5% 100.0% 0.0%
$95,946 $3,942,225 $30.71 $8.64 $27.60 31.7% 13.2% 29.3% 92.0% 7.8%
$105,401 $991,136 $28.81 $14.01 $21.71 17.6% 10.8% 13.8% 83.3% 16.5%
$27,692 $656,844 $16.28 $1.99 $11.71 14.5% 4.3% 12.2% 74.9% 24.8%
$2,292 -$2,186 $17.65 $39.51 -$34.15 14.3% 42.6% -35.7% 9.4% 90.6%
$396,330 $1,718,272 $35.38 $27.30 $23.09 24.4% 15.3% 15.3% 80.3% 19.5%
$371,547 -$54,831 $13.40 $18.03 -$1.24 10.2% 11.3% -0.9% 53.4% 46.5%
$211,941 $2,180,590 $16.31 $7.09 $12.30 13.5% 6.7% 10.4% 82.7% 16.9%
$3,868 $22,496 $62.32 $17.66 $34.72 12.2% 6.6% 8.2% 65.3% 33.8%
$9,408 $25,551 $33.97 $33.36 $19.45 16.2% 30.1% 10.3% 78.3% 21.5%
$814,608 $2,920,638 $25.75 $16.89 $15.07 15.3% 9.4% 8.8% 74.9% 24.9%
$9,909 $15,321 $53.80 $53.85 $23.46 10.3% 6.5% 3.9% 71.8% 28.2%
$67,014 $829,189 $15.79 $6.40 $12.32 11.1% 6.0% 9.0% 84.3% 15.6%
$86 $6,906 $33.94 $10.71 $32.27 19.5% 8.7% 18.7% 96.3% 3.7%
$137,373 $5,424,455 $38.31 $7.30 $33.01 26.7% 9.7% 24.4% 88.4% 11.5%
$20,057 $2,321,798 $18.82 $3.17 $17.75 20.2% 4.0% 19.2% 95.1% 4.8%
$85,462 $1,492,094 $29.68 $13.54 $25.09 28.7% 11.3% 23.9% 89.4% 10.6%
$1,223 $5,660 $15.93 $12.74 $10.68 11.6% 6.7% 7.3% 81.5% 18.1%
$5,528 $29,902 $34.94 $22.65 $23.77 15.1% 14.9% 11.0% 80.6% 19.4%
$60,770 -$59,667 $1.38 $29.76 -$20.96 0.4% 11.6% -7.6% 28.0% 71.7%
$3,430 $142,043 $25.10 $3.75 $21.16 25.1% 3.7% 21.1% 86.3% 13.6%
$486 -$224 $52.56 $486.36 -$37.26 17.7% 37.2% -8.0% 83.3% 16.7%
$59 $22,743 $198.27 $11.75 $189.52 28.9% 8.9% 28.6% 95.8% 4.2%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 11 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
48
49
50
51
52
56
57
59
60
61
62
63
65
66
68
69
70
71
72
73
75
76
77
78
79
82
83
Savings Total
Net
ExtraCost/Saving
s
Average
Extra Cost
Per Bill
Average
Savings
Per Bill
Net Extra
Cost / -
Savings
Per Bill
Extra cost
Percent
Per Bill
Savings
Percent
Per Bill
Net
Percent
Extra Cost
/ -Savings
Per Bill
Percent of
Bills
Extracost
Percent of
Bills
Savings
$2 -$2 $0.00 $0.98 -$0.98 0.0% 0.8% -0.8% 0.0% 100.0%
$723 $6,471 $47.97 $15.73 $33.02 14.0% 5.0% 9.8% 76.5% 23.5%
$617,419 $1,148,603 $20.73 $18.93 $9.74 13.8% 12.8% 6.5% 72.2% 27.7%
$181,604 -$103,757 $7.00 $8.18 -$3.11 7.4% 8.9% -3.4% 33.3% 66.6%
$869,269 $2,409,736 $18.29 $16.21 $10.34 18.3% 14.7% 10.1% 77.0% 23.0%
$155,870 $1,226,297 $48.97 $43.35 $38.45 38.2% 41.2% 30.7% 88.5% 11.3%
$409,455 $323,507 $15.88 $6.20 $2.88 14.6% 8.1% 3.2% 41.1% 58.8%
$17,973 $57,746 $17.35 $8.79 $8.86 12.7% 8.2% 7.1% 67.0% 31.4%
$583 $329 $7.41 $9.25 $1.77 5.3% 7.5% 1.3% 66.1% 33.9%
$138,499 -$68,310 $18.94 $21.57 -$6.75 14.2% 16.9% -5.2% 36.6% 63.4%
$6,678 -$2,635 $28.07 $30.92 -$7.28 7.0% 8.1% -1.9% 39.8% 59.7%
$268,450 $2,438,558 $21.31 $12.84 $16.47 23.9% 14.6% 18.5% 85.8% 14.1%
$47,050 $1,723,695 $24.47 $10.73 $22.43 29.6% 15.4% 27.4% 94.2% 5.7%
$10,227 -$3,262 $26.79 $34.55 -$5.86 10.9% 14.7% -2.4% 46.7% 53.1%
$35,700 $229,535 $46.21 $78.98 $37.05 19.3% 25.1% 15.1% 92.6% 7.3%
$28,480 $281,608 $15.72 $6.50 $11.66 13.4% 6.3% 10.2% 81.7% 18.1%
$10 $7,453 $9.69 $0.52 $9.43 9.6% 1.9% 9.5% 97.5% 2.5%
$79,344 $1,020,981 $18.38 $5.85 $13.88 17.8% 7.6% 14.2% 81.4% 18.4%
$595,702 $813,737 $27.57 $33.50 $11.81 27.0% 23.9% 10.5% 74.2% 25.8%
$187,307 $995,855 $15.20 $9.02 $10.08 9.6% 6.0% 6.5% 78.8% 21.0%
$552 $2,586 $22.57 $8.62 $12.74 9.2% 4.4% 5.6% 68.5% 31.5%
$14,125 $36,829 $18.98 $15.39 $10.18 21.7% 31.7% 13.2% 74.2% 25.4%
$133,796 -$23,520 $12.52 $12.27 -$1.18 10.7% 10.4% -1.0% 44.1% 54.6%
$96,702 $309,902 $30.29 $17.59 $16.34 13.0% 8.5% 7.3% 70.8% 29.0%
$602,548 $3,508,533 $32.10 $14.88 $20.74 14.1% 7.9% 9.5% 75.7% 23.9%
$39 -$39 $0.00 $19.55 -$19.55 0.0% 2.9% -2.9% 0.0% 100.0%
$10,457 $5,995 $9.50 $10.12 $2.17 6.1% 6.6% 1.4% 62.6% 37.3%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 12 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
84
85
91
92
93
94
95
96
97
101
102
105
106
108
110
113
114
115
117
119
121
122
124
127
128
130
131
Savings Total
Net
ExtraCost/Saving
s
Average
Extra Cost
Per Bill
Average
Savings
Per Bill
Net Extra
Cost / -
Savings
Per Bill
Extra cost
Percent
Per Bill
Savings
Percent
Per Bill
Net
Percent
Extra Cost
/ -Savings
Per Bill
Percent of
Bills
Extracost
Percent of
Bills
Savings
$226,002 -$19,434 $52.86 $64.50 -$2.62 19.7% 26.0% -1.0% 52.6% 47.2%
$201,474 $1,344,152 $61.02 $70.25 $47.59 31.4% 39.0% 24.7% 89.7% 10.2%
$30,751 $28,873 $22.53 $19.87 $6.86 17.3% 12.8% 4.9% 62.9% 36.8%
$313 $95,758 $38.69 $0.70 $32.64 41.3% 3.2% 39.5% 84.6% 15.3%
$11,908 $47,045 $12.02 $6.29 $6.91 9.9% 6.0% 5.9% 72.1% 27.8%
$11,937 $339,194 $21.45 $1.15 $12.30 20.6% 3.9% 16.9% 59.4% 37.8%
$80,337 $220,592 $15.68 $13.27 $8.73 10.9% 7.2% 5.7% 75.9% 24.0%
$0 $653 $59.38 $0.00 $59.38 30.3% 0.0% 30.3% 100.0% 0.0%
$39,907 -$20,791 $46.62 $101.55 -$25.86 20.4% 47.1% -11.6% 51.0% 48.9%
$22,932 $97,200 $35.89 $14.85 $19.83 9.7% 4.1% 5.4% 68.3% 31.5%
$95,697 $1,509,792 $13.90 $4.05 $10.78 15.3% 7.4% 12.8% 82.5% 16.9%
$250 -$198 $4.75 $22.76 -$9.00 1.8% 12.5% -4.1% 50.0% 50.0%
$257,628 $842,301 $13.51 $10.01 $7.86 11.5% 5.9% 6.1% 75.9% 24.0%
$138,731 $743,482 $23.29 $13.05 $15.30 12.0% 6.2% 7.7% 77.9% 21.9%
$113,351 -$41,791 $19.55 $29.86 -$5.60 15.7% 17.8% -3.8% 49.1% 50.9%
$228,215 $264,067 $47.79 $112.87 $21.38 21.0% 26.3% 8.2% 83.4% 16.4%
$166,361 $1,183,384 $34.52 $13.58 $23.00 14.4% 9.3% 10.6% 76.0% 23.8%
$49,550 $28,297 $8.57 $4.78 $1.45 9.6% 7.1% 1.9% 46.7% 53.2%
$283,091 $421,645 $21.82 $15.19 $8.28 17.2% 12.9% 6.7% 63.4% 36.6%
$218,956 $149,148 $20.81 $21.89 $5.39 17.4% 14.4% 4.1% 63.9% 36.1%
$2,753 $14,768 $28.91 $8.58 $15.93 9.6% 4.4% 6.1% 65.4% 34.6%
$460,449 -$57,217 $209.36 $62.95 -$6.19 23.7% 14.6% -1.2% 20.8% 79.1%
$1,337 $202 $29.03 $32.60 $2.15 2.9% 3.0% 0.2% 56.4% 43.6%
$1,219 $68,916 $31.27 $1.93 $23.57 25.7% 2.5% 21.4% 76.7% 21.6%
$249,541 $816,266 $19.27 $8.07 $9.46 19.3% 9.0% 9.9% 64.1% 35.8%
$279,364 $6,588,512 $27.31 $9.59 $23.47 28.2% 8.7% 23.9% 89.6% 10.4%
$50,599 $395,324 $18.52 $9.61 $13.45 16.9% 20.0% 13.7% 81.9% 17.9%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 13 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
132
133
134
135
136
138
141
142
143
144
145
146
147
148
150
152
154
155
156
157
160
161
163
164
166
167
169
Savings Total
Net
ExtraCost/Saving
s
Average
Extra Cost
Per Bill
Average
Savings
Per Bill
Net Extra
Cost / -
Savings
Per Bill
Extra cost
Percent
Per Bill
Savings
Percent
Per Bill
Net
Percent
Extra Cost
/ -Savings
Per Bill
Percent of
Bills
Extracost
Percent of
Bills
Savings
$8,936 -$7,717 $21.38 $71.49 -$41.94 15.9% 20.6% -15.1% 31.0% 67.9%
$788,691 $1,303,558 $25.98 $21.70 $11.15 22.8% 15.0% 9.0% 68.9% 31.1%
$20,114 $58,349 $11.17 $5.18 $5.34 10.0% 5.0% 4.9% 64.3% 35.5%
$575 $70,571 $30.64 $9.28 $29.55 19.8% 2.2% 18.3% 97.2% 2.6%
$17,474 $15,937 $34.73 $33.73 $10.37 17.9% 23.8% 6.1% 62.6% 33.7%
$3,665 $26,785 $65.21 $14.04 $36.79 11.1% 3.2% 6.9% 64.1% 35.9%
$12,970 $1,412,645 $20.63 $1.83 $18.49 19.2% 4.4% 18.3% 90.5% 9.3%
$214,214 $5,172,744 $21.17 $3.22 $16.09 24.4% 8.4% 21.0% 79.2% 20.7%
$526,789 $1,154,791 $22.12 $14.78 $10.30 11.5% 9.1% 5.7% 67.8% 31.8%
$35,031 $2,531,628 $40.65 $7.97 $37.48 40.2% 12.8% 38.0% 93.5% 6.5%
$11,697 $64,289 $23.03 $23.21 $16.88 18.0% 24.3% 13.7% 86.7% 13.2%
$394,380 $1,880,445 $22.23 $14.17 $14.35 12.7% 11.0% 8.7% 78.1% 21.2%
$159,209 $5,517,706 $46.71 $15.54 $41.82 37.9% 16.8% 34.6% 92.1% 7.8%
$65,287 $805,826 $19.69 $4.65 $13.80 17.6% 6.0% 13.4% 75.8% 24.1%
$11,885 $574,339 $25.69 $6.64 $23.33 20.9% 4.9% 18.9% 92.7% 7.3%
$158,242 $357,821 $122.35 $118.18 $64.39 9.1% 7.8% 4.7% 75.9% 24.1%
$178,256 -$120,134 $101.26 $792.25 -$149.23 9.7% 20.9% -8.3% 71.3% 28.0%
$859,295 -$679,925 $35.42 $46.05 -$28.66 28.0% 28.4% -18.6% 21.3% 78.7%
$14,746 $167,762 $25.54 $4.45 $16.00 14.9% 5.7% 11.3% 68.1% 31.6%
$175,550 -$96,070 $17.05 $21.61 -$7.51 7.8% 10.3% -3.5% 36.4% 63.5%
$2,865 $303,912 $20.68 $5.45 $19.78 26.7% 3.6% 24.7% 96.6% 3.4%
$864,194 -$673,235 $15.35 $15.84 -$10.05 9.0% 11.5% -7.0% 18.6% 81.4%
$78,647 -$78,647 $0.00 $349.54 -$349.54 0.0% 55.6% -55.6% 0.0% 100.0%
$22,637 $46,063 $52.05 $58.19 $26.73 21.8% 17.2% 10.3% 76.6% 22.6%
$275,545 $1,627,953 $29.90 $39.97 $23.02 25.9% 22.9% 19.0% 90.0% 9.7%
$10,983 $171,426 $41.94 $37.87 $36.94 23.9% 31.0% 21.5% 93.7% 6.2%
$736,561 $6,855,128 $28.26 $16.36 $21.84 28.6% 15.8% 22.0% 85.6% 14.3%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 14 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
173
174
175
176
178
179
180
181
182
183
Total
172
"Top 45" Total/Avg
40 Minimum
88.9% Maximum
All Others
95
74.8% Total/Avg
Total
135 Minimum
78.5% Maximum
Savings Total
Net
ExtraCost/Saving
s
Average
Extra Cost
Per Bill
Average
Savings
Per Bill
Net Extra
Cost / -
Savings
Per Bill
Extra cost
Percent
Per Bill
Savings
Percent
Per Bill
Net
Percent
Extra Cost
/ -Savings
Per Bill
Percent of
Bills
Extracost
Percent of
Bills
Savings
$26 $3,175 $246.21 $26.05 $226.76 12.9% 4.3% 12.5% 92.9% 7.1%
$7,515 -$4,577 $13.99 $8.44 -$4.16 4.8% 3.5% -1.7% 19.1% 80.8%
$72 -$72 $0.00 $11.94 -$11.94 0.0% 9.1% -9.1% 0.0% 100.0%
$27,168 -$6,473 $8.29 $4.30 -$0.73 9.9% 8.4% -1.2% 28.3% 71.6%
$626,971 -$264,220 $39.68 $20.43 -$6.61 15.2% 6.8% -2.3% 22.9% 76.8%
$159,019 -$79,231 $6.66 $4.92 -$1.79 8.0% 8.1% -2.7% 27.0% 72.9%
$27,370 -$17,543 $5.04 $4.42 -$2.15 6.9% 8.7% -3.8% 23.9% 75.9%
$10,464 $13,689 $16.71 $3.47 $3.07 11.9% 3.7% 2.8% 32.4% 67.6%
$899 $419 $8.73 $4.57 $1.20 7.3% 4.2% 1.1% 43.4% 56.6%
$46,531 -$27,074 $3.63 $2.78 -$1.22 3.7% 3.8% -1.6% 24.2% 75.6%
$226,994,833 $1,166,818,720
19.4%
$209,096,937 $1,080,240,448 $25.06 $13.63 $16.14 23.5% 12.2% 15.0% 76.9% 22.9%
$143,354 -$3,132,695 $9.57 $1.62 -$9.73 $0.09 $0.07 -$0.09 $0.15 $0.05
$42,354,774 $108,268,873 $80.84 $50.00 $74.74 67.8% 36.0% 63.4% 94.7% 84.9%
19.7%
$17,897,895 $86,578,272 $25.04 $14.20 $15.90 19.8% 11.3% 12.6% 76.6% 23.1%
16.4%
$226,994,833 $1,166,818,720 $25.06 $13.67 $16.13 23.2% 12.1% 14.8% 76.9% 22.9%
$0 -$3,132,695 $0.00 $0.00 -$349.54 0.0% 0.0% -55.6% 0.0% 0.0%
$42,354,774 $108,268,873 $246.21 $792.25 $226.76 67.8% 55.6% 63.4% 100.0% 100.0%
19.4%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 15 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
7 Y
9 Y
10 Y
12 Y
17 Y
25 Y
27 Y
30 Y
36 Y
40 Y
41 Y
53 Y
55 Y
58 Y
67 Y
74 Y
80 Y
81 Y
86 Y
88 Y
89 Y
90 Y
98 Y
99 Y
100 Y
103 Y
107 Y
Extra cost
Per Dollar
Saved / -
Savings
Per Dollar
ExtraCost
Serves
LICAAP
Class?
Tier 1
LICAAP?
Tier 1 Non-
LICAAP?
Net Extra Cost
Contribution:
Tier 1 LICAAP
Net Extra Cost
Contribution:
Tier 1 Non-
LICAAP
Net Extra
Cost
Contribution
DELTA
Positive
Contribution to
DELTA?
Percent of Net
Extra Cost
LICAAP
(Correlation
DELTA: .69)
Percent of Bills
Extra Cost
Contribution -
Tier 1 LICAAP
$8.67 Y Y Y 0.4% 0.5% -0.1% 9.3% 2.1%
$25.38 Y Y Y 0.3% 0.2% 0.1% Y 17.5% 1.0%
$3.56 Y Y Y 0.8% 1.6% -0.8% 6.4% 5.0%
$29.04 Y Y Y 0.2% 0.3% -0.1% 7.9% 0.7%
$6.23 Y N Y 0.0% 0.1% -0.1% 0.0%
$1.26 Y N Y 0.0% 0.0% 0.0% 0.0%
$28.85 Y Y Y 0.3% 0.1% 0.1% Y 18.9% 1.0%
$0.97 Y Y Y 0.0% 0.0% 0.0% 0.2%
$9.59 Y Y Y 0.2% 0.1% 0.0% Y 16.2% 1.0%
$42.39 Y Y Y 0.2% 0.3% -0.1% 7.5% 0.3%
$3.27 Y Y Y 0.1% 0.2% -0.1% 8.6% 0.9%
$1.79 Y Y Y 0.0% 0.2% -0.1% 2.5% 0.3%
$0.17 Y N Y 0.0% 0.0% 0.0% Y 0.0%
$40.34 Y Y Y 0.2% 0.7% -0.5% 3.1% 0.4%
$11.00 Y Y Y 0.8% 0.5% 0.3% Y 17.4% 4.5%
$9.69 Y Y Y 0.4% 1.1% -0.7% 4.3% 1.2%
$19.82 Y Y Y 0.3% 0.6% -0.3% 5.6% 1.3%
$5.88 Y Y Y 0.1% 0.1% -0.1% 6.4% 0.3%
$15.78 Y Y Y 0.4% 0.2% 0.2% Y 20.7% 2.1%
$2.97 Y N Y 0.0% 0.1% -0.1% 0.0%
$22.88 Y Y Y 2.3% 1.0% 1.3% Y 23.2% 11.6%
$36.58 Y Y Y 0.1% 0.3% -0.1% 6.8% 0.6%
$135.98 Y Y Y 0.6% 0.2% 0.4% Y 27.9% 2.5%
$6.62 Y Y Y 1.7% 1.4% 0.3% Y 14.2% 8.5%
$22.39 Y Y Y 1.0% 0.7% 0.3% Y 16.5% 4.7%
$5.31 Y Y Y 0.2% 0.1% 0.1% Y 22.4% 1.2%
$8.13 Y Y Y 0.8% 0.5% 0.3% Y 17.0% 3.4%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 16 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
112 Y
116 Y
118 Y
123 Y
125 Y
126 Y
129 Y
137 Y
139 Y
149 Y
151 Y
153 Y
158 Y
162 Y
168 Y
170 Y
172 Y
177 Y
1
2
3
4
5
6
8
11
13
Extra cost
Per Dollar
Saved / -
Savings
Per Dollar
ExtraCost
Serves
LICAAP
Class?
Tier 1
LICAAP?
Tier 1 Non-
LICAAP?
Net Extra Cost
Contribution:
Tier 1 LICAAP
Net Extra Cost
Contribution:
Tier 1 Non-
LICAAP
Net Extra
Cost
Contribution
DELTA
Positive
Contribution to
DELTA?
Percent of Net
Extra Cost
LICAAP
(Correlation
DELTA: .69)
Percent of Bills
Extra Cost
Contribution -
Tier 1 LICAAP
$27.13 Y Y Y 0.9% 0.4% 0.6% Y 25.4% 5.5%
$0.89 Y Y Y 0.0% 0.0% 0.0% 0.1%
$5.60 Y Y Y 0.1% 0.2% -0.1% 7.9% 0.8%
$0.38 Y Y Y 0.0% 0.0% 0.0% Y 0.1%
$5.78 Y Y Y 0.2% 0.3% -0.1% 7.4% 1.0%
$1.42 Y Y Y 0.0% 0.0% 0.0% Y 12.8% 0.2%
$2.26 Y Y Y 0.2% 0.4% -0.3% 4.8% 1.0%
$6.36 Y N Y 0.0% 0.1% -0.1% 0.0%
$6.39 Y Y Y 0.1% 0.1% 0.0% Y 14.4% 0.6%
$30.04 Y Y Y 0.4% 0.3% 0.0% Y 13.0% 1.8%
$43.40 Y Y Y 0.4% 0.1% 0.3% Y 31.6% 1.0%
$0.88 Y Y Y 0.0% 0.0% 0.0% 0.1%
$2.20 Y N Y 0.0% 0.0% 0.0% 0.0%
$14.89 Y Y Y 0.1% 0.1% 0.0% Y 13.6% 1.0%
$26.11 Y Y Y 0.3% 0.2% 0.1% Y 16.1% 1.7%
$3.39 Y Y Y 0.3% 0.3% -0.1% 9.9% 2.3%
$11.57 Y Y Y 0.4% 0.3% 0.1% Y 13.5% 2.8%
$6.21 Y Y Y 0.4% 0.8% -0.4% 6.6% 3.4%
$14.13 N N N 0.0% 0.0% 0.0% 0.0%
$81.94 Y N N 0.0% 0.0% 0.0% 0.0%
$0.47 Y N N 0.0% 0.0% 0.0% 0.0%
$22.10 Y N N 0.0% 0.0% 0.0% 0.0%
$2.12 Y N N 0.0% 0.0% 0.0% 0.0%
$0.78 Y N N 0.0% 0.0% 0.0% 0.0%
$9.19 N N N 0.0% 0.0% 0.0% 0.0%
$0.00 N N N 0.0% 0.0% 0.0% 0.0%
$170.88 N N N 0.0% 0.0% 0.0% 0.0%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 17 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
14
15
16
18
19
20
21
22
23
24
26
28
29
31
32
33
34
35
37
38
39
42
43
44
45
46
47
Extra cost
Per Dollar
Saved / -
Savings
Per Dollar
ExtraCost
Serves
LICAAP
Class?
Tier 1
LICAAP?
Tier 1 Non-
LICAAP?
Net Extra Cost
Contribution:
Tier 1 LICAAP
Net Extra Cost
Contribution:
Tier 1 Non-
LICAAP
Net Extra
Cost
Contribution
DELTA
Positive
Contribution to
DELTA?
Percent of Net
Extra Cost
LICAAP
(Correlation
DELTA: .69)
Percent of Bills
Extra Cost
Contribution -
Tier 1 LICAAP
$11.02 Y N N 0.0% 0.0% 0.0% 0.0%
$1.75 Y N N 0.0% 0.0% 0.0% 0.0%
$71.08 Y N N 0.0% 0.0% 0.0% 0.0%
$25.07 Y N N 0.0% 0.0% 0.0% 0.0%
$0.00 N N N 0.0% 0.0% 0.0% 0.0%
$42.09 Y N N 0.0% 0.0% 0.0% 0.0%
$10.40 Y N N 0.0% 0.0% 0.0% 0.0%
$24.72 Y N N 0.0% 0.0% 0.0% 0.0%
$0.05 N N N 0.0% 0.0% 0.0% 0.0%
$5.34 Y N N 0.0% 0.0% 0.0% 0.0%
$0.85 Y N N 0.0% 0.0% 0.0% 0.0%
$11.29 Y N N 0.0% 0.0% 0.0% 0.0%
$6.82 N N N 0.0% 0.0% 0.0% 0.0%
$3.72 Y N N 0.0% 0.0% 0.0% 0.0%
$4.59 Y N N 0.0% 0.0% 0.0% 0.0%
$2.55 N N N 0.0% 0.0% 0.0% 0.0%
$13.37 Y N N 0.0% 0.0% 0.0% 0.0%
$81.61 Y N N 0.0% 0.0% 0.0% 0.0%
$40.49 Y N N 0.0% 0.0% 0.0% 0.0%
$116.76 Y N N 0.0% 0.0% 0.0% 0.0%
$18.46 Y N N 0.0% 0.0% 0.0% 0.0%
$5.63 Y N N 0.0% 0.0% 0.0% 0.0%
$6.41 Y N N 0.0% 0.0% 0.0% 0.0%
$0.02 Y N N 0.0% 0.0% 0.0% 0.0%
$42.41 Y N N 0.0% 0.0% 0.0% 0.0%
$0.54 N N N 0.0% 0.0% 0.0% 0.0%
$388.18 N N N 0.0% 0.0% 0.0% 0.0%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 18 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
48
49
50
51
52
56
57
59
60
61
62
63
65
66
68
69
70
71
72
73
75
76
77
78
79
82
83
Extra cost
Per Dollar
Saved / -
Savings
Per Dollar
ExtraCost
Serves
LICAAP
Class?
Tier 1
LICAAP?
Tier 1 Non-
LICAAP?
Net Extra Cost
Contribution:
Tier 1 LICAAP
Net Extra Cost
Contribution:
Tier 1 Non-
LICAAP
Net Extra
Cost
Contribution
DELTA
Positive
Contribution to
DELTA?
Percent of Net
Extra Cost
LICAAP
(Correlation
DELTA: .69)
Percent of Bills
Extra Cost
Contribution -
Tier 1 LICAAP
$0.00 N N N 0.0% 0.0% 0.0% 0.0%
$9.95 N N N 0.0% 0.0% 0.0% 0.0%
$2.86 Y N N 0.0% 0.0% 0.0% 0.0%
$0.43 Y N N 0.0% 0.0% 0.0% 0.0%
$3.77 Y N N 0.0% 0.0% 0.0% 0.0%
$8.87 Y N N 0.0% 0.0% 0.0% 0.0%
$1.79 Y N N 0.0% 0.0% 0.0% 0.0%
$4.21 Y N N 0.0% 0.0% 0.0% 0.0%
$1.56 N N N 0.0% 0.0% 0.0% 0.0%
$0.51 Y N N 0.0% 0.0% 0.0% 0.0%
$0.61 Y N N 0.0% 0.0% 0.0% 0.0%
$10.08 Y Y N 0.1% 0.0% 0.1% Y 30.3% 0.4%
$37.64 Y N N 0.0% 0.0% 0.0% 0.0%
$0.68 Y N N 0.0% 0.0% 0.0% 0.0%
$7.43 Y N N 0.0% 0.0% 0.0% 0.0%
$10.89 Y N N 0.0% 0.0% 0.0% 0.0%
$711.46 Y N N 0.0% 0.0% 0.0% 0.0%
$13.87 Y N N 0.0% 0.0% 0.0% 0.0%
$2.37 Y N N 0.0% 0.0% 0.0% 0.0%
$6.32 Y N N 0.0% 0.0% 0.0% 0.0%
$5.69 Y N N 0.0% 0.0% 0.0% 0.0%
$3.61 Y N N 0.0% 0.0% 0.0% 0.0%
$0.82 Y N N 0.0% 0.0% 0.0% 0.0%
$4.20 Y N N 0.0% 0.0% 0.0% 0.0%
$6.82 Y N N 0.0% 0.0% 0.0% 0.0%
$0.00 N N N 0.0% 0.0% 0.0% 0.0%
$1.57 Y N N 0.0% 0.0% 0.0% 0.0%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 19 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
84
85
91
92
93
94
95
96
97
101
102
105
106
108
110
113
114
115
117
119
121
122
124
127
128
130
131
Extra cost
Per Dollar
Saved / -
Savings
Per Dollar
ExtraCost
Serves
LICAAP
Class?
Tier 1
LICAAP?
Tier 1 Non-
LICAAP?
Net Extra Cost
Contribution:
Tier 1 LICAAP
Net Extra Cost
Contribution:
Tier 1 Non-
LICAAP
Net Extra
Cost
Contribution
DELTA
Positive
Contribution to
DELTA?
Percent of Net
Extra Cost
LICAAP
(Correlation
DELTA: .69)
Percent of Bills
Extra Cost
Contribution -
Tier 1 LICAAP
$0.91 Y N N 0.0% 0.0% 0.0% 0.0%
$7.67 Y N N 0.0% 0.0% 0.0% 0.0%
$1.94 Y N N 0.0% 0.0% 0.0% 0.0%
$306.81 N N N 0.0% 0.0% 0.0% 0.0%
$4.95 Y N N 0.0% 0.0% 0.0% 0.0%
$29.42 Y N N 0.0% 0.0% 0.0% 0.0%
$3.75 Y N N 0.0% 0.0% 0.0% 0.0%
$0.00 N N N 0.0% 0.0% 0.0% 0.0%
$0.48 Y N N 0.0% 0.0% 0.0% 0.0%
$5.24 Y N N 0.0% 0.0% 0.0% 0.0%
$16.78 Y N N 0.0% 0.0% 0.0% 0.0%
$0.21 N N N 0.0% 0.0% 0.0% 0.0%
$4.27 Y N N 0.0% 0.0% 0.0% 0.0%
$6.36 Y N N 0.0% 0.0% 0.0% 0.0%
$0.63 Y N N 0.0% 0.0% 0.0% 0.0%
$2.16 Y N N 0.0% 0.0% 0.0% 0.0%
$8.11 Y N N 0.0% 0.0% 0.0% 0.0%
$1.57 Y N N 0.0% 0.0% 0.0% 0.0%
$2.49 Y N N 0.0% 0.0% 0.0% 0.0%
$1.68 Y N N 0.0% 0.0% 0.0% 0.0%
$6.36 Y N N 0.0% 0.0% 0.0% 0.0%
$0.88 Y N N 0.0% 0.0% 0.0% 0.0%
$1.15 Y N N 0.0% 0.0% 0.0% 0.0%
$57.54 Y N N 0.0% 0.0% 0.0% 0.0%
$4.27 Y N N 0.0% 0.0% 0.0% 0.0%
$24.58 Y Y N 0.2% 0.0% 0.2% Y 22.6% 0.7%
$8.81 Y N N 0.0% 0.0% 0.0% 0.0%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 20 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
132
133
134
135
136
138
141
142
143
144
145
146
147
148
150
152
154
155
156
157
160
161
163
164
166
167
169
Extra cost
Per Dollar
Saved / -
Savings
Per Dollar
ExtraCost
Serves
LICAAP
Class?
Tier 1
LICAAP?
Tier 1 Non-
LICAAP?
Net Extra Cost
Contribution:
Tier 1 LICAAP
Net Extra Cost
Contribution:
Tier 1 Non-
LICAAP
Net Extra
Cost
Contribution
DELTA
Positive
Contribution to
DELTA?
Percent of Net
Extra Cost
LICAAP
(Correlation
DELTA: .69)
Percent of Bills
Extra Cost
Contribution -
Tier 1 LICAAP
$0.14 Y N N 0.0% 0.0% 0.0% 0.0%
$2.65 Y Y N 0.0% 0.0% 0.0% Y 7.0% 0.1%
$3.90 Y N N 0.0% 0.0% 0.0% 0.0%
$123.65 Y N N 0.0% 0.0% 0.0% 0.0%
$1.91 Y N N 0.0% 0.0% 0.0% 0.0%
$8.31 Y N N 0.0% 0.0% 0.0% 0.0%
$109.92 Y N N 0.0% 0.0% 0.0% 0.0%
$25.15 Y Y N 0.2% 0.0% 0.2% Y 32.7% 0.8%
$3.19 Y N N 0.0% 0.0% 0.0% 0.0%
$73.27 Y N N 0.0% 0.0% 0.0% 0.0%
$6.50 Y N N 0.0% 0.0% 0.0% 0.0%
$5.77 Y N N 0.0% 0.0% 0.0% 0.0%
$35.66 Y N N 0.0% 0.0% 0.0% 0.0%
$13.34 Y N N 0.0% 0.0% 0.0% 0.0%
$49.33 Y N N 0.0% 0.0% 0.0% 0.0%
$3.26 Y N N 0.0% 0.0% 0.0% 0.0%
$0.33 N N N 0.0% 0.0% 0.0% 0.0%
$0.21 Y N Y 0.0% 0.0% 0.0% Y 0.0%
$12.38 Y N N 0.0% 0.0% 0.0% 0.0%
$0.45 Y N N 0.0% 0.0% 0.0% 0.0%
$107.09 Y N N 0.0% 0.0% 0.0% 0.0%
$0.22 Y N Y 0.0% 0.0% 0.0% Y 0.0%
$0.00 N N N 0.0% 0.0% 0.0% 0.0%
$3.03 Y N N 0.0% 0.0% 0.0% 0.0%
$6.91 Y N N 0.0% 0.0% 0.0% 0.0%
$16.61 N N N 0.0% 0.0% 0.0% 0.0%
$10.31 Y Y N 0.2% 0.0% 0.2% Y 27.7% 0.8%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 21 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
173
174
175
176
178
179
180
181
182
183
Total
172
"Top 45" Total/Avg
40 Minimum
88.9% Maximum
All Others
95
74.8% Total/Avg
Total
135 Minimum
78.5% Maximum
Extra cost
Per Dollar
Saved / -
Savings
Per Dollar
ExtraCost
Serves
LICAAP
Class?
Tier 1
LICAAP?
Tier 1 Non-
LICAAP?
Net Extra Cost
Contribution:
Tier 1 LICAAP
Net Extra Cost
Contribution:
Tier 1 Non-
LICAAP
Net Extra
Cost
Contribution
DELTA
Positive
Contribution to
DELTA?
Percent of Net
Extra Cost
LICAAP
(Correlation
DELTA: .69)
Percent of Bills
Extra Cost
Contribution -
Tier 1 LICAAP
$122.87 N N N 0.0% 0.0% 0.0% 0.0%
$0.39 Y N N 0.0% 0.0% 0.0% 0.0%
$0.00 N N N 0.0% 0.0% 0.0% 0.0%
$0.76 Y N N 0.0% 0.0% 0.0% 0.0%
$0.58 Y N N 0.0% 0.0% 0.0% 0.0%
$0.50 Y Y N 0.0% 0.0% 0.0% 0.1%
$0.36 Y N N 0.0% 0.0% 0.0% 0.0%
$2.31 Y N N 0.0% 0.0% 0.0% 0.0%
$1.47 N N N 0.0% 0.0% 0.0% 0.0%
$0.42 Y N N 0.0% 0.0% 0.0% 0.0%
149 45 47
$6.17 15.8% 14.9% 0.9% 80.9%
$0.17 47
$135.98
$5.84
$6.14
$0.00
$711.46
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 22 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
7 Y
9 Y
10 Y
12 Y
17 Y
25 Y
27 Y
30 Y
36 Y
40 Y
41 Y
53 Y
55 Y
58 Y
67 Y
74 Y
80 Y
81 Y
86 Y
88 Y
89 Y
90 Y
98 Y
99 Y
100 Y
103 Y
107 Y
Percent of
Bills Extra Cost
Contribution -
Tier 1 Non-
LICAAP
Percent of
Bills Extra
Cost
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Bills
LICAAP
(Correlation to
DELTA): .66)
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 LICAAP
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 Non-
LICAAP
Extra Cost
Per Dollar
Saved
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Extra
Cost LICAAP
(Correlation to
DELTA): .66)
2.9% -0.8% 11.6% $0.19 $0.21 -$0.02 10.0%
0.7% 0.3% Y 19.4% $0.11 $0.06 $0.05 Y 17.5%
7.7% -2.6% 9.8% $0.47 $0.74 -$0.27 7.2%
0.8% -0.1% 12.9% $0.09 $0.12 -$0.03 8.1%
0.2% -0.2% $0.00 $0.03 -$0.03
0.1% -0.1% $0.00 $0.01 -$0.01
0.6% 0.3% Y 20.6% $0.10 $0.05 $0.05 Y 19.0%
1.2% -1.0% $0.01 $0.05 -$0.04
0.7% 0.3% Y 18.5% $0.07 $0.04 $0.03 Y 17.6%
0.4% -0.2% 9.7% $0.07 $0.11 -$0.04 7.6%
1.5% -0.5% 9.1% $0.07 $0.10 -$0.03 7.7%
1.2% -0.9% 3.7% $0.03 $0.12 -$0.08 3.2%
0.1% -0.1% $0.00 $0.00 $0.00
1.6% -1.2% 4.2% $0.06 $0.23 -$0.17 3.2%
3.3% 1.2% Y 19.0% $0.35 $0.20 $0.16 Y 18.1%
3.3% -2.0% 6.3% $0.16 $0.40 -$0.24 4.7%
3.0% -1.8% 6.8% $0.11 $0.22 -$0.11 5.7%
0.6% -0.3% 8.6% $0.03 $0.06 -$0.02 6.4%
1.2% 0.8% Y 21.0% $0.15 $0.07 $0.08 Y 20.2%
0.6% -0.6% $0.00 $0.07 -$0.07
6.5% 5.1% Y 22.7% $0.89 $0.35 $0.53 Y 23.5%
1.1% -0.5% 9.0% $0.05 $0.09 -$0.04 6.9%
1.2% 1.3% Y 26.1% $0.24 $0.07 $0.16 Y 27.9%
7.8% 0.7% Y 15.8% $0.79 $0.54 $0.25 Y 15.2%
3.7% 1.0% Y 17.9% $0.41 $0.25 $0.15 Y 16.5%
0.6% 0.6% Y 26.5% $0.08 $0.03 $0.04 Y 21.9%
2.4% 1.0% Y 19.9% $0.33 $0.19 $0.13 Y 17.3%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 23 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
112 Y
116 Y
118 Y
123 Y
125 Y
126 Y
129 Y
137 Y
139 Y
149 Y
151 Y
153 Y
158 Y
162 Y
168 Y
170 Y
172 Y
177 Y
1
2
3
4
5
6
8
11
13
Percent of
Bills Extra Cost
Contribution -
Tier 1 Non-
LICAAP
Percent of
Bills Extra
Cost
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Bills
LICAAP
(Correlation to
DELTA): .66)
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 LICAAP
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 Non-
LICAAP
Extra Cost
Per Dollar
Saved
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Extra
Cost LICAAP
(Correlation to
DELTA): .66)
2.3% 3.2% Y 27.7% $0.36 $0.13 $0.23 Y 25.6%
0.1% 0.0% Y $0.01 $0.01 $0.00 Y
1.3% -0.5% 9.9% $0.07 $0.09 -$0.02 8.8%
0.3% -0.2% $0.00 $0.01 -$0.01
1.1% -0.1% 14.5% $0.09 $0.12 -$0.03 8.8%
0.1% 0.1% Y 22.1% $0.01 $0.01 $0.00 Y 11.5%
2.7% -1.7% 6.0% $0.12 $0.26 -$0.13 5.5%
0.9% -0.9% $0.00 $0.06 -$0.06
0.5% 0.1% Y 16.7% $0.05 $0.04 $0.01 Y 13.8%
1.1% 0.6% Y 20.8% $0.15 $0.12 $0.03 Y 13.1%
0.4% 0.7% Y 31.6% $0.16 $0.04 $0.12 Y 31.6%
0.2% 0.0% $0.01 $0.01 $0.00
0.1% -0.1% $0.00 $0.01 -$0.01
0.7% 0.2% Y 18.9% $0.05 $0.04 $0.01 Y 13.7%
1.2% 0.5% Y 18.9% $0.12 $0.08 $0.04 Y 16.0%
1.8% 0.5% Y 19.9% $0.16 $0.14 $0.02 Y 12.3%
2.1% 0.7% Y 18.1% $0.16 $0.12 $0.03 Y 13.5%
4.3% -0.9% 12.0% $0.20 $0.33 -$0.13 6.9%
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 24 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
14
15
16
18
19
20
21
22
23
24
26
28
29
31
32
33
34
35
37
38
39
42
43
44
45
46
47
Percent of
Bills Extra Cost
Contribution -
Tier 1 Non-
LICAAP
Percent of
Bills Extra
Cost
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Bills
LICAAP
(Correlation to
DELTA): .66)
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 LICAAP
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 Non-
LICAAP
Extra Cost
Per Dollar
Saved
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Extra
Cost LICAAP
(Correlation to
DELTA): .66)
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 25 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
48
49
50
51
52
56
57
59
60
61
62
63
65
66
68
69
70
71
72
73
75
76
77
78
79
82
83
Percent of
Bills Extra Cost
Contribution -
Tier 1 Non-
LICAAP
Percent of
Bills Extra
Cost
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Bills
LICAAP
(Correlation to
DELTA): .66)
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 LICAAP
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 Non-
LICAAP
Extra Cost
Per Dollar
Saved
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Extra
Cost LICAAP
(Correlation to
DELTA): .66)
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.4% Y 33.8% $0.04 $0.00 $0.04 Y 31.5%
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 26 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
84
85
91
92
93
94
95
96
97
101
102
105
106
108
110
113
114
115
117
119
121
122
124
127
128
130
131
Percent of
Bills Extra Cost
Contribution -
Tier 1 Non-
LICAAP
Percent of
Bills Extra
Cost
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Bills
LICAAP
(Correlation to
DELTA): .66)
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 LICAAP
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 Non-
LICAAP
Extra Cost
Per Dollar
Saved
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Extra
Cost LICAAP
(Correlation to
DELTA): .66)
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.7% Y 26.9% $0.07 $0.00 $0.07 Y 22.7%
0.0% 0.0% $0.00 $0.00 $0.00
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 27 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
132
133
134
135
136
138
141
142
143
144
145
146
147
148
150
152
154
155
156
157
160
161
163
164
166
167
169
Percent of
Bills Extra Cost
Contribution -
Tier 1 Non-
LICAAP
Percent of
Bills Extra
Cost
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Bills
LICAAP
(Correlation to
DELTA): .66)
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 LICAAP
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 Non-
LICAAP
Extra Cost
Per Dollar
Saved
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Extra
Cost LICAAP
(Correlation to
DELTA): .66)
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.1% Y 13.1% $0.01 $0.00 $0.01 Y 9.7%
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.8% Y 30.8% $0.08 $0.00 $0.08 Y 32.6%
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.8% Y 28.1% $0.09 $0.00 $0.09 Y 27.0%
ESCO Extra Cost, ESCO Savings by ESCOID (2014-2016)
Testimony of William D. Yates, CPA - Exhibit ___(WDY-9a-2) - Corrected
Page 28 of 28
ESCOID
90% of
ExtraCost
or 90%
Savings?
173
174
175
176
178
179
180
181
182
183
Total
172
"Top 45" Total/Avg
40 Minimum
88.9% Maximum
All Others
95
74.8% Total/Avg
Total
135 Minimum
78.5% Maximum
Percent of
Bills Extra Cost
Contribution -
Tier 1 Non-
LICAAP
Percent of
Bills Extra
Cost
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Bills
LICAAP
(Correlation to
DELTA): .66)
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 LICAAP
Extra Cost Per
Dollar Saved
Contribution:
Tier 1 Non-
LICAAP
Extra Cost
Per Dollar
Saved
Contribution
DELTA
Positive
Contribution
to DELTA?
Percent of Extra
Cost LICAAP
(Correlation to
DELTA): .66)
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.1% Y $0.00 $0.00 $0.00 Y
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
0.0% 0.0% $0.00 $0.00 $0.00
76.1% 4.8% $6.84 $6.05 $0.79
47 47
