F[EmED - APSC

2001 BUG 29 A 8: 37 BEFORE THE

ARKANSAS PUBLIC SERVICE COMMISSION F[EmED

IN THE MAITER OF THE APPLICATION OF OKLAHOMA GAS AND ELECTRIC ) DOCKET NO. 08-103-U COMPANY FOR APPROVAL OF A GENERAL ) CHANGE IN RATES AND TARIFFS 1

APPLICATION

COMES NOW Oklahoma Gas and Electric Company ( "OG&E" or "Company")

and hereby applies to the Arkansas Public Service Commission ("Commission") for

approval of a general change in rates and tariffs, and in support of its application

respectfully states as follows:

1. OG&E is a corporation organized under the laws of the State of Oklahoma

and is qualified to do business in the States of Oklahoma and Arkansas. It is an

investor owned electric utility company engaged in the business of generating,

transmitting and distributing electrical power in the States of Oklahoma and Arkansas.

OG&E has approximately 765,300 retail customers, of which approximately 63,600 are

located in Arkansas. lt has additional wholesale customers throughout the region.

OG&E's electricity comes from eight company-owned power plants plus purchased

power, and it is delivered across an interconnected transmission and distribution system

that spans 30,000 square miles. OG8tE's principal office is at 321 North Harvey,

Oklahoma City, Oklahoma 73102. The Cornpafly's principal place of business in

Arkansas is located at 21 9 Garrison Avenue, Fort Smith, Arkansas 72902.

2. OG8E is a public utility as defined by Act 324 of 1935, as amended, which

is codified at Ark. Code Ann. 5 23-1 -1 01 ef seq., and as such, is subject to the

1

jurisdiction of the Commission. Approval of new rates and charges is sought hereunder

pursuant to the provisions of Ark. Code. Ann. 5 23-4-402 et. seq. and the Commission's

Rules of Practice and Procedure Rules 4 and 9.

On June 2, 2008, the Company filed with the Commission, pursuant to the

provisions of A&. Code Ann. 5 23-4-401, its notice of intention to seek a general change

in rates and tariffs. A copy of OG&Es Articles of Incorporation has previously been filed

with the Commission and is hereby incorporated by reference.

3. OG&Es books and records are kept in--accordance7with the Uniform '

System of Accounts, pursuant to the rules and regulations of the Commission and of the

Federal Energy Regulatory Commission. All current utility plant accounts are stated at

original cost. With the Application, OG&E is submitting schedules called for by the

Commission's Rules of Practice and Procedure supporting its proposed changes to its

rates and tariffs. Changes in the Company's rates and tariffs will go into effect in thirty

(30) days unless the Commission suspends the tariffs pursuant to Ark. Code Ann. 5 23-

4-407. In such event, it is anticipated that new rates and tariffs will become effective no

later than ten (1 0) months from the date of- this filing pursuant to the provisions d Ark.

Code Ann. 3 23-4-407 or Ark. Code Ann. 5 23-4-410(b).

.

4. OG&E last filed an application for a general change in rates and tariffs on

July 28, 2006 in Docket No. 06-070-U. Since the conclusion of OG&E's last rate

proceeding, the Company's investment in gross utility plant and facilities used to supply

service to its customers has increased by over seven hundred million dollars ($700

million). The Company also anticipates completion of the acquisition of a fifty-one

percent (51 %) interest in the Redbud power plant for approximately four hundred forty-

2

one million dollars ($441 million) during the pro forma test year. The Redbud facility is a

1,230 megawatt combined-cycle plant that operates more efficiently than older units in

the OG&E fleet. Due in large part to the increases in, and anticipated addition to, rate

base, OG&E finds itself in the position of needing increased revenue through revised

rates and tariffs in order for it to be provided a reasonable opportunity to earn sufficient

revenue to cover its cost of service, with a fair return on investment to its stockholders.

Therefore, it is necessary that the rates of OG&E be increased by $26,391,288

annually.

5. OG&E further states that prompt and adequate rate relief is essential to

enable it to:

(a) assure continued, reliable and safe electric service and to be able to provide for the expansion of its plant and equipment needed to provide adequate, reliable and safe electric service to the citizens and customers of Arkansas;

achieve the rate of return upon its investment needed to attract capital at reasonable costs; and

fairly compensate investors who have supplied the hundreds of millions of doliars which the Company has invested to provide electric facilit],es to. s e w its more than.63,600 xetail custgyers in the State of Arkansas.

6. OG&E proposes to use a historical test period of twelve consecutive

calendar months ending December 31, 2007, adjusted for reasonabiy known and

measurable changes through December 31,2008.

7. The rates requested by OG&E are designed to reflect an equalized cost of

service to its various customer classes.

8. In determining the appropriate amount of working capital, OG&E has

utilized the modified balance sheet approach.

3

9. Through its proposed revised rate schedules, OG&E seeks the opportunity

to earn a just and reasonable return of 7.38% on its investment.

40. Attached hereto and made a part hereof are the minimum filing

requirement schedules required by Rule 9 of the Commission’s Rules of Pracfice and

Procedure.

1 1. Pursuant to the provisions of Rule 2.03 of the Commission’s Rules of

Pmcke and Procedure, all correspondence in this docket should be addressed to:

Howard Motley Oklahoma Gas and Electric Company P.O. Box 321 Oklahoma Crty, Oklahoma 731 04

Lawrence E. Chisenhall, Jr. Chisenhall, Nestrud & Julian, P.A. 2840 Regions Center 400 West Capitol Avenue Little Rock, Arkansas 72201

12. Notice, pursuant to Rule 3.02(b)(I) of the Commission’s Rules ofPractice

and Procedure, will be promptly published and proof thereof will be filed with the

Commission promptly after publication is completed.

WHEREFORE, in consideration of the foregoing, Oklahoma Gas and Electric

Company prays that its application for a general change in the rates, charges and tariffs

for its Arkansas customers be approved and for all other appropriate relief.

Respectfully submitted,

CHISENHALL, NESTRUD & JULIAN, P.A. 2840 Regions Center 400 West Capitol Avenue Little Rock, Arkansas 72201

Fax: (501) 372-4941 Phone: (501) 372-5800

4

I

isenhall, Jr. (#74023)

A-TTORNEYS FOR OKLAHOMA GAS AND ELECTRIC COMPANY

CERTIFICATE OF SERVICE

I, Lawrence E. Chisenhall, Jr., do hereby certdy that I .have served a copy of the foregoing instrument via U.S. Mail, postage prepaid to t he parties of record on this d? day of August, 2008.

5

OKLAHOMA GAS AND ELECTRIC COMPANY

INDEX - SECTION A

TEST YEAR ENDING DECEMBER 31,2007

DOCKET NO. 08-103-U

Schedule A-1

- ~. ~. ~- ~~ ~

Calculatbn of Requested Increase in Revenue Requirement

8/27/2008 Page I of 1 9:34AM

OKLAHOMA GAS AND ELECTRIC COMPANY CALCULATION OF REQUESTED INCREASE IN RNENUE REQUIREMENT TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1 03-U

Line NO.

1.

2.

3.

4.

5.

6.

7.

8.

9.

IO.

11.

12.

13.

Description

Adjusted Rate Base (a)

Adjusted Operating Revenues (b)

Adjusted Operating Expenses (b)

Adjusted Operating Income (b)

Current Rate of Return (line Wlinel)

Required Rate of Return (c)

Required Operating Income (line 1 x line 6)

Operating Income Deficiency (line 7 - line 4)

Revenue Conversion Factor (d)

Revenue Deficiency (line 8 x line 9)

Total Revenue Requirement (line 2 + line I O )

Adjusted Revenues Other than Rate Schedule Revenue (b)

Rate Schedule Revenue Requirement {line 1 1 - line 12)

SCHEDULE A-I

Arkansas Jurisdiction

386,528,827

68,551 ;711

56,127,950

12,423,761

3.21 %

7.38%

28,525,827

16,102,067

1.639

26,391,288

94,942,999

675,049

94,267,950

Supporting Schedules: (a) G-2 (b) G-3 (c) D-1 (d) C-5

812 712008 Page 1 of 1 9:34 AM


INDEX - SECTtON Is

TEST YEAR ENDING DECEMBER 31.2007

DOCKET NO. 0&103-U

Schedule B-1

Schedule B-2 Schedule 8-2.1 Schedule B-2.la Schedule 52.1 b Schedule B-2.lc

Schedule 8-2.1 e Workpaper 8-2.1 e Schedule B-2.lf Schedule B-2.2 Schedule B-2.2a Schedule 0-2.3 Schedule 6-2.3a Schedule B-2.3b Schedule 5-2.3~ Schedule 8-2.3d Schedule 8-2.3e Schedule B-2.4 Schedule E-2.5 Schedule B-2.6 Schedule B-2.6a Schedule 8-3 Schedule 3-4 Schedule B-4.a Schedule B-4.b Schedule 8-4.1 Schedule 8-4.2 Schedule 8-4.3 Scheduie 8-4.4 Schedule B-4.5 Schedule 8-4.6 Schedule 0-4.7 Schedule E-5 Schedule 8-6 Schedule B-7

Schedule 8-8.1 Scheduje B-9 Schedule 510

Schedule 6-2.ld

Schedule B-8

Derivation of Total Campany Rate Base & Calculation of

Adjustments to Test Year Rate Base Adjustments to Test Year Plant in Service Pro Forma Adjustment Holding Company Assets Pro Forma Adjustment CWtP 2007 CWlP Pro Forma Adjustment CWIP 2008 CWlP Pro Forma Adjustment Sales of Propetty Pro Forma Adjustment Redbud Pro Forma Adjustment Redbud - Workpaper Pro Forma Adjustment Competitive Payments Plant in Service Summary 2007 Plant in Service Summary 2008 Adjustments to Accumulated Depreciation Pro Foma Adjustment Accumulated Depreciation 2008 Calculation of Accumulated Depreciation 2008 Pro Forma Adjustment Competitive Payments Accumulated Depreciation Pro Forma Adjustment Accumulated Depreciation Arkansas Rates Accumulated Depreciation HC Accumulated Provision for Depreciation & Amortization 2007 Accurnu!ated Provision for Depreciation & Amortization 2008 Adjustments to Construction Work in Progress Pro Forma Adjustment Reimbursable, Beyond 2008, prepaid CIAC Adjustments Necessary to Achieve Projected Original Cost Rate Base Calculation of Working Capdal Assets Adjustment to 13 month Average Working Capital Assets Pro Forma Adjustment w w p g Capital Assets Pro Forma Adjustment Accounts Included in Cost of Debt Pro Forma Adjustment Fuel Gas Pro Forma Adjustment Fuel Coal and Oil Pro Forma Adjustment -Adjust YE to 13 Month AVQ. Pro Forme Adjustment Misc. Current and Accrued Assets Pro Forma Adjustment Oklahoma Jurisdiction Regulatory Assets Pro Foma Adjustment Materials & Supplies Average Working Capital Asset Account Balances Non-Utility Property & Entertainment Facilities Plant Held for Future Use Construction Work in Progress Completed Construction Not Classified Retirement Work in Progress Acquisition Adjustments

Original Cost Rate Base

-r

8/27/2008 Page 1 of 1 9138 AM

AND ELECTR IC COMPANY TOTAL COMPANY RATE BASE & CALCULATION OF 0 RIGtNAI COS T RATE BASE

TEST YEAR ENDING DECEMBER 31.2007 KET NO. 08-103-11 IDoc

SCHEDULE S-1

Total Company Actual Amount per

Flnandal Statements Pro Forma Adjusted Test Year Arkansas (Col I + Col2) (A) Jurlsdlctlon Line No. Description at Dec 31,2007 Adjustments (b)

(1) (2) (3) (4)

Gross Ulllity Plant In Service at Origlnal Cost (9) 5,s42,aig3337 790.078,B51 6.332.8mm 587,128,245

167,039,630 - 2,722,763,916 256,752,154

Net Utility Plant in Servtce 2,987,095,051 3,610,134,372 330,376,091 623.039.321

Plant Held for Future Use (c) I ,a65,m i , a w a o 198.298

1.

2. Less: Accumulated DepreclaUon (h) 2,555,724.286

3.

4.

5. Construction Work in Progress (d) 120,808,268 (1 20,808.268) 0

6. Worklng Capita AsS%is (e) 7 2 w m w a (1 36,540,067) m,am,752 55,903,763

7. Other (f)

a. Total Rate Base

612,301 (1 12.028) 5 0 0 I 2 7 3 50,675

3,839,800,818 3 6 w a . m 4,205,379,776 3 a ~ . m , 8 2 7

I Suppartlng Schedules:

(a) 8-3 ola [ b) 8-2 (c) 8-7 (d) 8-2, 8-8 (E) 8-4. 6-2 (f) 8-6.8-10

(h) 8-2.4.82.5 (g) 8-2.2, 82.2a

Recap ScMules: (A} G-2

812712008 Page 1 of 1

9:35 AM

lKIAHOMA GAS AND fLECTRlC COMPANY IDJUSTMENTS TO TEST YEAR RATE BASE 'EST YEAR ENDING DECEMBER 31,2007 rOCKET NO. 08-103-U

SCHEDULE B-2

Total Company Adjustment Pro Forma Number Description Adjustment (A)

I f ) 1. Gross Utititv Plant in Service: (a1

Production Transmission Distribution Regional Transmission and Market Operations General Intangible Plant Holding Company Total

. . 490,041,918

195,047,253 20,823

1 9,860,500 {5,503,372)

577,429 .

~ O , O M , ~ O O

790,078,951

2. Accumulated Provision for Depreciation: (bt Production 146,343,738 Transmission (17,395,331)

General 44,566,647 Intangible Pfant (5,451,816) Holding Company (I 0, 'i 37,397) Total 167,039,630

Distribution 9 , i 13,789

3. Plant Held for Future Use:

4. Construction Work in Proaress: (GI Production Transmission Distribution General Intangible Plant Holding Company Total

(18,079,734) (30, 181,846) (54,292,470)

(7,107,837) (2,680,397) (8,465,984)

(120,808,268)

5. Workina Capital Assets: (dl { 1 36,540,067)

6. Other: (et Non-Utility Property Acquisition Adjustment

Total

(1 00,081) ' ( I I ,947) (1 12,028)

Total Pro forma adjustments m , m , 9 5 a

Arkansas Jurisdictjon

Supporting Schedules: Recap Schedules: (a) 8-2.1,8-2.2+ B-Z.Za, B-Z.la, B-Z.lb, B-Z.lc, 5-2.1d(A) B-1 (b) 8-2.3, 3-2.3a, B -2 .3~ B-2.4, 8-2.5, B-2.ta, B-2.ld, B-2.3d fc) 6-2.6, 8-2. la, B-2. Ib, 8-2. IC, B-2. le, 2.6a (d) B 4 , B 4 b (e) E-6, 3-10

8/27/2008 Page 1 o f f 856 AM

OKLAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TO TEST YEAR PLANT IN SERVlCE TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-103-U

Adj. NO.

I

2

3

4

5

SCHEDULE B-2.3

Arkansas Pro Forma Description Adjust men t Jurisdiction

(1) (2)

Adjusts plant in service for Holding Company assets (general plant) not used by or allocated to the Utility (OG&E Electric Services).

Adjusts plant in service for CWlP transferred to Plant in Service during 2008

Adjusts plant in service for retirements in 2008

Adjusts Plant in Service for Sale of offices in 2008

Remove OK Competitive Payments

Total Adjustments to Plant In Service

{a> (1 8,911,678)

(b) 881,582,864

(9,295,327) (0

(A) 790,078,951 -

Support Schedule (a) B-2-la {b) B-2.lC, B-Z.le, B-2.lb (c) B-2.lc (d) B-2.ld (f) B-2.lf

Recap Schedule: (A) B-1, 8-2

8/27/2008 Page I of 4 856 AM

IKIAHOMA GAS AYD ELECTRIC COMPANY ‘RO FORMA ADJUSTMENTS - RATE BASE IOLDING COMPANY ASSETS ‘EST YEAR ENDING DECEMBER 31.2007 IOCKET NO. 08-103-U

Line NO. Description

1 Holding Company Assets as of December 31,2007

2

3

4

5

6

7

a

9

10

’I

Allocation to Non Utility Business

Pro Forma Adjustment for Rate Base 8 Plant in Service - Non Utility Activities

Holding Company Acurmulated Depreciation as of December 31,2007

Allocation to Non MMy Business

Pro Forma Adjustment for Rate Base & Accumuht~d Dqxeciation - Nu; ‘utility Activities

Holding Company CWlP as of December 31,2007

Allocation to Non Utility Business

Pro Forma Adjustment for CWIP - Non Utility Act ivks

Net Adjustment to Rate Base - Ho!dlng Company Assets

TOTAL ADJUSTMENT TO PLANT IN SERVICE (sum of tines 3 & 9)

SCHEDULE B-2.1 a

Amount 84,540,357

22.37% (a)

(A) $ (?8,911,678)

22.37% (a)

22.37% (a)

(C) $ (1,893,841)

PURPOSE: 1 This adjustment eliminates from rate base the non-utilky related portion of the investment in OGE Energy Corporation total assets not used in connection with utrllty activities and wrvims.

Supporting Schedules: (a) C-2.2-15b

Recap Schedules: (A) 8-2.1 (8) 6-2.3 (C) B-2.6

Page ? of I 856 AM

-. TO PUNT IN SE-E WRING 2M18

1 2 3 4 5 5 7 0

10 $1 12 19 14 15 16 17 18

ID 20 21 P 23 24 25 ZB

27 28 29 30 31 32 33 34 35 9B 37 38

39 40 41 4 43 44 45 46 47

49 5[1

51 52 53 54

48

55 55

57

320 31‘1 312 314 32 5 316 317

340 341 342 M3 344 345 34% w7

360 352 353 354 3% 358 358

m 361 352 w %5 368 si- 368 369 370 373

3 9 580 381 382 393 384 395 9 3 397 398 399

301 302 303

TOTAL p w r IR SERWCE FROM 2007 CWIP

2.m,351 11.534.781 4,395,597

307,248 1 4 8 . M

35.783 11.459

159,274 16.375.777 1,288.083 4.74,244 4,111,878

149,805 15.513.128 7,378,817 5.719.153 2,208,123 8,4n,357 5,155,318 3.587.406 7,528,974 2,922,362

(W $ 52,449,450

6 1 9 . m 28,WO

8.321 ,soS

35.874 24,255

s 2,630,397

(8) I 2,680,397

SCH€DULE 8 - 2 . 1 ~ PKlAHOMA GAS AN 0 ELECTRIC COMPANY PRO FORMA ADJUSTMEMB - RATE CASE PLANT IN SERVICF. 200K ESTYE4UENDlNG DECEMBER31.2007 DOCKET NO. 08-1034

L i NO. h u n t -_I

1 2 3 4 5

6 7 8 9 10 11 12

13 14 15 16 j7 18 18 20

21

22 23 24 25 26 27 28 29 M 32 32 33

34 35 38 37 38 39 40 41 42 43 44 45 46

301 302 m3

31 0 311 312 314 31 5 316

340 341 242 343 344 346 347

350 352 353 354 355

358 358

360 381 362 364 365 365 357

388 370 373

388

Planl

Orgeniration Frmnchise and Consenls M i 4 l a n e w s Intangible Plant CWlP TOTAL INTANGIBLE PLANT

INTANGIBLE PtANT

PRODUCTION PLAW STEAM PRODUCTION

Lard and Land Rlghts Strurudu~%s and Improvement Bdler Plant Equipmenl Turboweneralor Unlts Accessory E l m Equipment MlsceUanlt~us Power P h i Eqiprnenl TOTAL STEAM PRODUCTION

OTHER PR0DUCTlOt-i Land and Land Rlghts Sbuchrres and lmprwement Fuef Hdders, Products, and AocessaiS Prime rimem Generalam MISC~M~WUG PGwer P M Equlpment ARC) Cost for Other Produdion TOTAL OTHER PRODUCTION

CWlP

TOTAL PRODUCTION PLANT

WNSMISSION PLANT Lark3 and Land Rlghts Strudms and lmpmvemants Statlon Equlpment Towers and Fl~Ures Poles and Flxlures Overhead Conductm and Uwiws Underground Cmductm and DeViMls CWlP TOTAL TRANSMISSION PUNT

DISTRIBUTION PLANT Land end Land R l~h ls structures and Improvements Statbn Equipmen1 Pales. T m m . and Flxlures Overhead Conductors and Ddvlees Underground Conduk Undergmund Cordudors md Devices Une Transformers Servlcea Metan Street Lighting and Sign3 Systems CWP TOTAL DISTRIBUTION PLANT

Pm Forma for conslrucuon Completed Projeets

2008 Pr@e)aCtS not Completed In ZOO8

I I 11 1,558

$ 1,111,558 $ $ 1,111.568 I .I 1 I ,558

1,770,892 15.409,442 8,135829

400.451 2,897,622

25,614,336 $ - $ $

318.655

18,356,662

1M8.733

$ - 5 0 18,644,050

45,6w,an (435,491)

(32.224) 473.504

38,442,526 3,898,428

14.358.255 12,454,242

(23,629.541) $ (23,629.W )

(10.317) 237.305

24.592,614 29,997,837 2 3,2 50.8 4 1 8,570,363

34.259.450 20,882,306 14.502.1131 7.807.380 i 1

0 175,970,453

Pro Forma for 2008 Compleled Projects & 2008 Rstlremenfs Retirements by FERC

1.1 11 .EA

$ - $ 1,111,558 '

(859,133) 617.89 (8,113,551) 7,295,891 (3,758.541 4.37838288

(210,817) 1 a a ~ 4 (Ql3,658) 1,383,764

$ (13$50.901) 5 14,863,435

$ (14.W9.841) $ 32 p08.545

(32,221)

(3.539 333) 34,gm.W3 (41.034) 434,550

(337,584) 3,561 -844 (2 ,242,336) 13,115.91 E (1,077,853) 11,378,588

(190)

$ (6,237.840) $ 53,359,744

(57.078) (5,910.528) (5,451 3 5 ) (4,225,381) (3,557.m) (6.226.2oe) (3,784.757)

(t ,354,887) (2,835,631)

(2,159,057)

(10,317) 160,229

18,6@1,088 24,546302 18,025.280 7,012,883

20,033,244 17,C@7,7.548

11.887.300 6,452,763 9.721.501

$ (33,372,655) f 142,597.803

8 5 5 AM

QKI AHOYA GAS AND ELECTRIC COMPANY

PLANT IN SERVICE 2008 Z S T YEAR ENDING DECEMBER 31,200Z

PRO FORMA ADJUSTMENTS -RATE C m

POCKET NO . 08-103.U

PURPOSE: Thls adjuslment Includes In rate base CepiU projects ocanfng alter test year but Will be cornplated b)‘ December 31.2WE and retlremenls occurlng durlng 2008.

h e No. Account -- 47 48 49 50

54 52 53 54 55 56 57

59 60 81 62 83

e4 65 68 67

58

68 69

70

382 383

389 300 391 382 353 384 395 396 391

309 ma

SCHEDULE B-Z.’1S

Pro Forma for Con 3 bud i o n Complet6d PmJecla Pm Forma for 2008 Compleled ProJe.3~ 8

Plant 2008 Projects not Completed in 2008 2008 Retlrernentm Rellremants by FERC

REGIONAL TRANSMISSION AND MARKET OPERATIONS Computer Hardware Computer Soflw~re 20.823 20,823

TOTAL RTO 20.823 20,823 20,823 CWlP z o , m

GENERAL PLANT Land and Lard Wghb Structures snd lrrlpmvernents MRce Fumlture and Equipment Transportallon Equipment Stores EquTpment Tools, Shop and &rage Equipmeni Labomtory Equipment Power Opmted Equipment Communication Equlpmd Miscelaneous Equlpmsnt Other Tmgible Property CWlP TOTAL GENERAL PLANT

20,65Q,812 $ 20,56Q,5lZ

(1,428,074)

(5,2W,749) (101,765) (105,347)

W’2W

{ 5 7 26 2 1

$ 12,833,008

Hotding Company Asseta 14,726,205 $ (1,799,668) 12,926,530 Holding Company CWlP 14,726,2[)5 $ s

Rounding TOTAL C o m p h d Conslrucllon W !?ale Base Pup1 $ 368,988,782 $ (39,413,638) 5 327,554,928 S (83.2#.W $ 264,258,018

Transferred h m CWP 10 Plant In Sewke 5 (327,564,928) Net CWlP at e d of 2008 Transferred from CWlP lo Plant In Ssrvlce 327,554,820 Pmpedy Under Capttal h s e s Eleclric Plant Hdd for Futws Use

(A)

TOTAL COMPANY PLANT IN SERVlCE

- .. . . - . Suppl ing Schedules: Recap Schedules:

(A) 8-2.8 (8) 8-2.1 (C) 8-2.1

812712008 Page 2 of 2


SALES OF PROPERTY TEST YEAR EISDtNG DECEMBER 31,2007

PRO FORMA ADJUSTMENTS - RATE CASE

DOCKET NO. 08-1034

SCHEDULE B-2.ld

Line NO. Acct

Accumulated Description cost Depreciation

Pending Sales: 0 0

There are no current intentions to sell offices, sewice centers, distribution, transmission, or power supply faciltias at this time.

Supporting Schedules: Recap Schedules: (A] B2.1 (B) B-2.3

8/27/2008 Page 1 of 1 8 5 5 AM

IKJAHOMA GAS AND ELECTRIC COMPANY SCHEDULE B-Z.?e )UT OF PERIOD REDBUD PURCHASE ADJUSTMENT 'RO FORMA ADJUSTMENTS - RATE BASE 'EST YEAR ENDING DECEMBER 31,2007 )DCKET NO. 08-1 034

Line No. hcoount Plant -

OTHER PRODUCTtON 340 Land and Land Rights 341 Structures and Improvements 342 343 Primemovers 344 Generators 345 Accessory Electric Equipment 346 Misceltaneous Power Plant Equipment

TOTAL OTHER PRODUCTION

Fuel Holders. Products, and Accessories

Pro Forma Plant in Service

Redbud Power Plant

1,201,520

1,671,348 391,890,150

72,045 20,651,102 11,971,205

$ 440,727,759

~3,~70,38a

TRANSFER TO PLANT IN SERVICE AT END OF 2008 NET CWlP ADJUSTMENT

9 TOTAL REOBUD PRO FORMA ADJUSTMENT 440.727.759 ?O 41

Supporting Schedules: Recap Schedules: (A) B-2, B-2.1 (B) B-2, B-2.6

8/27/2008 Page 1 of 1 8155 AM

OCKET NO. 08-1034

Red Bud Estimated Cost Breakdown by FERC Account 432,303,051 8424708.156

Description Land and Land Rights Structures and Improvements Fuel Holders, Pr&uoers, Etc. Prime Movers Generators Accessory Electric Equipment Misc. Power Equipment

tKLAHbMA GAS AND ELECTRIC COMPANY WORKPAPER 8-2.1 e IUT O f PERIOD REDBUD PURCHASE ADJUSTMENT

EST YEAR ENDING DECEMBER 31,2007 RO FORMA ADJUSTMENTS - RATE BASE

FERC 340 341 342 343 344 345 346

Total Cost

McClain Cost Allocation 459,856 t ,201,520

5,410,295 13,270,388 681,403 1,671,348

1 %,337-648 391,S90,150 29,373 32,045

841 9,389 20,651,102 4,880,622 1 1,871,205

176,248,587 440,727,759

s LI p p 0 r l i n g Recap 52.le

812712008 1 of 1 8: 55 AM

IKIAHOMA GAS AND ELECTRIC COMPANY SCHEDULE 8-24f FRO FORMA ADJUSTMENTS - RATE CASE :OMPETITWE PAYMENT ADJUSTMENT 'EST YEAR ENDING DECEMBER 31,2007 IOCKET NO, 08-IO34

Pro Forma Line Competitive No. Account Plant Payments

INTANGIBLE PLANT 2 303 Miscellaneous Intangible Plant (9,295,327)

2 Total OK Competitive Payment Pro Forma Adj. (4 $ (9,295,327)

Supporting Schedules: Recap Schedules: (A) B-2.1

812712008 Page 1 of I 851 AM

GAHQMA GAS AND FI FCTRlC COMPANY ANT IN SERVICE SUMMARY S T YEAR ENDING DECEMBER 51. F W T NO. 08-103-(1

TOW L i e ElectrlC No. Acwunt Plant Plant --

INTANGIBLE PLANT 1 2 3 4 5

6 7 8 9 IO 11 I1 12 13

14 IS 15 17 18 19 20 21 22 23

24

25 28 27

20 w 31 32 33

28

34 35 3s 37 98 39 40 41 42 49 44 45

301 902 9w 707

310 311 312 824 515

317 107

318

WO 341 242 343 M4 z45 348 247 107

3M 992 353 354 365 3% 353 107

3m 551 382 3w $55

357 $5.9

370 373 IO?

3m

389

Organkuhn FranrhBss and ConsemS Mlecallansms Intanglbls Plant CWlP TOTAL IMTANGIBLE PLANT

PRODUCTION PLANT S E A M PRwxlCTlON

C a d and Land R ~ h t s Sbuclures and lmpmvements Bdler P l d ECfJlpmMt Tutbogsnemtor Unlls Accessory Electric Equlpmeat Mlseensneous Power PIPM Wipn-mnt ARO lw Staam W d o n slam Produetlon CWlP TOTAL STEAM PRODUCTION

OTHER PRCWCIDN Lsnd and Lsnd R i g h Glructures and lmprovsrnents Fuel Molders. Products, and kcorswiss Prime movers Generators A m EleCme Equlprnsnl Mlscsllaneous Power Plant Equipment ARO for O h r Pmdud[nn Olher Produetlm CWlP TOTAL OMER PRODUCTION

TOTALPROWCTION PLANT

TRANMISSION PIANT Land and Land RMts Shudures nrd lmpmuemems 8 W n Equbmenl Towsrs and Flxtums Pole6 and FMU’O6 Owhd Conductors end Devices Undargmund conductoia and Daulcas CWlP TOTAL TRANSMISSION PLANT

WSlRlBCrttON PLANT Lend and Land RbmS Sbufluma and lmpmvemenk %lion Equipment Pdes, Towers. and F h m s Overhaad Cmduelora end Devless Undsrgmund Conduit URdsrgrwnd Condudom and Davrces Line Translonnsra s4srvlcss Metel$ Gtred LioMim md Sinnil Svstems

ao,ow 2,284,183

39,441,204 (a1 2,530,397

$ sa,4aS,as4

11.389.W27 254.701.015 870,975,578 365.6M,W! 127.3Ea.288 52,W2.913

1.992.871

8533w iz,eaz.aoe

i ~ s s , a o s m.m,279 227,204,323

B.WB,EO~ 7.26 6,2 8B

018,BIQ PI 47,232

I 5 33.89 7, w 7 0 2,216.227.MZ

28,181,017 3.278.888

283.529.5811 54.375.m

200,1I)8.407 273,680.323

110,484

lb) S 7Q,341,179 3 0 , 1 8 1 . a ~

Q,W,O21 3,424243

3 54.70 3, P 20 988,705,487 301,278,761 111.m,!ao3 443.841 ,M 270,5773,851 187.925.EL92 80,438,789

155.945.85B

B (8,285,397)

(174,120) 8 (174.120)

J

$ (174,12@

1213112W27 Pro F o m

Etacldc Plant

W.QW 2.284.189

853.930 1 2 , w , a m

i,mo,aa5 mWe,27e 2 2 7,iU4,3 23 2 3 . w e , w 7.28 5.2 gB

918.819 47.232

I 593.817.887

0 2.218,052.802

28,181.017 azm.am

28 3.52 5.5 s9 54.375.m 2CO,lOB,407 173,580,323

110>494 26,674,868

$ 749.833.m

- . . - I , . . CWl? &I 54;262.470 (1.843.018) 52,449,451

(1,843,018) $ 2,357,520,150 45 TOTAL DISTRIBU7W M N T $ 2,358,383,160 $

812712008 Page 1 of 2 851 AM

KJAHOMAGASANDDF CTRlC COMPANY LANT IN SERWCE SUMMARr FSf YEAR WMhG D E C E V

SCHEDULE W

3-2.6U Totel B 2 . l ~ . d, h I 1213112007

urn Eleetrtc Pro Forms Pm Forma No. Accsunt Mmi Plant Adivslmanis Bectrlc Plant

47 48 49 50 51 52 53 54 55 58 57 50 5 1

60 61 82

63 84

Bs

Fa 87

88

382 383

3m 390 391 392 393 384 391 388 987 a88 389 107

101 107

104 105

107 104

RMIONAL TRANSMISSION AND MARKET OPERATIONS Cmpulnr Hsrdwers Computer Sartwsrs CWIP TOTAL RTO

GENERAL P l A N l Land md lad Rim 6lruelurss and Imprwsrnsnls OK- Fmllure and Equipment Tmsp0rtBE-m Equipment slares Eqldpnmsnt Twlp, Shw and Garage Equipment Labomtory Equipment P m r Opsratsd Equipment Communkauon EqqMlent Yscaknmus Equlprnont Om= Tarable Proppny CWlP TOTAL GENERAL PLANT

3.0 88.7 7 1 IOO,lU8,5~

-447#52 1,137,033 5,640.680 8,097,150 S,trO3>36l 2,148,416 5245,811

m1 7,107,857 E 205.2W2w

1 2 . s ~ ~ ~

w i n g COmPW Amws . 84.54 0.35 7 Flolrllng Company CWIP TOTAL UTILITY FL4W for Rats Bsae P u p a e 9

TOTAL COMPANY PtANl IN SERVICE $ 5,ss5,4az,9m

Less total company CWlP ( p r a h detail) 120.808,288 Le59 nMt hsld fM FUlUM US0 1,885,380

(lS.Sl1.678)

$ (35,715,OW) (1.803.417)

7,027,494 s 203,222,857

65,828,879 6 I 58 2,58 6

S 4627,912,612

1,8853E3

P 5,828,777,892

1~3,300,iao 1.885.240

I 5,514,612,?32

61'2712008 Page 2 of 2 8:51 AM

1 2 3 4 5

S 7 8 9

11 11 72 13

10

14 15 $6 17 1E I O 20 21 22 23

24

25 a 27 28 2a 30 31 xa 33

31 35 35 37 38 39 40 41 42 <3 44 15 46

4?

40 30 51 32 53 5d 55 58 57 53 Ea 5 1 5P

BO E1 82

63 e4 65

88

57

8B

301 3112 903 107

310 31 1 312 J t 4 315 9$6 317 107

340 9p1 242 3.13 u4 M5 3 4 347 $07

350 352 353 954 355 356 358 107

380 981 3s2 9w 985 z.60 337 381 380 37Q 373 107

4.791.9s @$lw,30Ti

f 1.111,5$6

11,380S27 238,886128 1888oBm 374.45B.787 127851.171 5U25.141 1 x 8 3 1

1301 ,m 13581,178 1 P l W

4OB.l85*sT 13Ad7

2 0 C i . l r n 12.198850

(47.2.2) s 457.n2.m

s 4n,fm.Jw

2&141,796 3.87%711

3$4,803880 59.225533

217,862570

20,829

6 2 0 m

mm3 I 20823

380 380 3P1 382

3w 385 3pB 387 388 999 107

383

201 107

$18 1W 155

107

1BJBB.lMI

f 7[Lp,885.m

P a g e l d l B:51 AM

OKLAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TO ACCUMULATED DEPRECIATION TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1 03-U

Adj. No.

1.

-

2.

3.

4.

5.

6.

7.

Total Company Pro Forma

Description Adjustments

SCHEDULE B-2.3

Adjusts accumulated depreciation related to the Holding Company assets (general plant) not used by or allocated to the Utility (OG&E Electric Services)

Adjusts accumulated depreciation related to the sale of the Offices

Adjusts accumulated Depreciation for retirements in 2008

Adjusts accumulated Depreciation for Salvage and Removal in 2008

Adjusts accumulated Depreciation for 2008 depreciation

Adjusts accumulated Depreciation for OK Competitive Payments Removed

Adj. to book for Arkansas last approved Depr. Rates

(a) (I 4,634,6M)

Ib)

(c) (63,296,907)

(a (1 2,75748 I)

04 157,211 ,I 92

(0 (7,210,585)

Is) 107,728,075

Arkansas Jurisdiction Pro Forma

Adjustments

Total Adjustments to Accumulated Depreciation (A) 167,039,630

Supporting Schedules: (a) B-2.la

(c) B-2.3a (d) B-2.3a (Cot. 3 + Col. 4) (e) B-2.3a, B-2.3b

(b) B-2.ld

(f) B-2.3~ (9) B-2.3d

Recap Schedules: (A) 6-1, B-2

8/27/2008 Page I of A 8:50 AM

IKI AHOMA GAS AND ELECTRIC COMPANY SCHEDULE B-ZL IRO FORMA A D J U S m S - RATE BASE ACCUMULATED DEPRECIATION ZOO@ 'EST YEAR FND ING DECEMBER S I . 2007 IOCKETNO. 08 -103-U Pro Forma Pro Forma Pro Forma Pm Forma

2008 2008 2008 2008 Total 2OOB Line Projected Projected Projected Projected Out of Period - No. Accnunt Plant Depr E ~ I (a) Retirements Removal Erp Salvage Adjustments

INTANGIBE PLANT 1 2 3 4

5 5 7

9 20

11

a

12 13 14 15 I 6 17

19 20

22

l a

23 24 25 26 27

29 as

301 302 303

310 311 312 314 315 316 317

340 341 342 343 M4 345 346 347

350 352 353 354 355 356 35e

Organization Franchlse and Consents Miscellaneous Intangible Plant TOTAL INTANGIBLE PLANT

PRODUCTION PLANT STEAM PRODUCTIOM

Land and Land Rlghts Sbudures and Improvements Bokr Plant Equipment Turbogenerator Units Accessory Electrlc Equipment Mismllanews Power Plant Equlpment ARO Cost for Steam Production TOTAL STEAM PRODUCTION

OTHER PRODUCTION Land and Land Rights Structures and Improvements Fuel Holders. Productsc and Accessories Prime movers Genemtors A m w r y EMr Ic Equlpment Miscellaneous Power plant Equipment ARO Cost tor Other Productton TOTAL O M E R PRODUCTION

TOTAL PRODUCTION PLANT

TRANSMISSION PLANT Land and Land Rghts Structures and Improvement$ Statim Equlpment Towers and FMures Pole5 and Fixtures Overhead Conductors and Devices

1 18,093 1,640,676

$ < ,758,789

13,164 4,128,157

12,927,908 5,715,203 1,782,581

477,089 18,745

F 25,060,847

5,557 387,201 33,499

12,505,203 8 4 88, B 4 7

738,582 304,625

9,288 $ 22,450,875

$ 47-51 1,722

427,987 33,273

5,420,126 984,198

5,433,064 7,303,m4

118.093 1,E40,676

$ - $ - $ - s 1,758,769

13,164 (1,001,382) (340,414) 195,335 2,Q?Q,8W F.1W.020) (1,262,792) 724,620 5,239,708 (3,959,054) (530,192) 304,232 1,5~0,18D

(221,759) (164,653) 105,957 1,482,126 (1,618,688) (98,397) 43,838 (1,174,156)

18,745 $ (I3,950,90j) $ (2,394,448) S 1,373.872 $ q0,089,470

5,557 384,022 33,388

12,382,203 (133)

(28,922) (23,503) 8,443,377 (2,4 1 9 736,143

302,880 9,288

(752)

(1,312)

$ (55,041) $ - 0 22,mfiw

$ (14,049,84<) $ (2,449,489) $ 1,373,972 E 32,386,364

f0,201 438,i aa (39,535) 1,229 (5.043)

(3,637,887) (1,287,723) 97,347 591,663 (325,256) @ Q , W 4 1 , m e 830,905

(7,196,966) (2,323,753) 1,'158,630 4,941,705 (i ,O38,2N) (239,733) 252,201 4,407,238

Underground Conductors and Devices (?) 41 40 31 TOTAL TRANSMISSION PIANT $ 18,802,531 f (8,237,840) $ (3,909,654) $ 1,549,847 S W,004,7M

812712008 Page 1 of 2 850 AM

IKIAHOMA GAS AND ELECTRIC COMPANY SCHEDULE B-2,Y PO FOR MA ADJUSTMENTS - RATE BASE ACCUMULATED DEPRECIATION 2008

lOCKET NO . 08-103-U Pro Forma Pro Forma Pro Forma Pro Forma B T YEAR ENDING D E C E W 31. 2007

2008 2008 2008 m e 2008 Line Projected Projected Projected Projected Out of P e r i

Adjustmenls No. Amount Plant Oepr Exp Retirements Removal EKP Salvage

32 33 34 36 30 37

39 40 41 42 44

38

45 46 47 48 48 50 51 52 53 54 55 w

57 50

80 61 62

63

360 361 362 364 365 366

388 380 370 373

387

389 390 391 392 393 384 395 398 307 398 399

DISTRIBUTION PLANT Land a d Land Rlghts Structures and Improvements Station Equipment Poles, Towers, and Fixtures Overhead Conductors and h i m . Underground Condult Undergmund Conductors and Devlces llne Transformers Serulces Meters Street Lighting and Slgnal Systems TOTAL DlSTRrBUTlON PLANT

GENERAL PLANT Land and Land Rights Struuctures and Improvements ofiice Furnlture and Equipment Transprtatbn Equlpmennt Stores Equipment Tools, Shop and Garage Equipment Laboratory Equipment P m r Operated Equlpment CornmunicaWon Equlpment Miscellaneous Equlpment Other Tangible Pmprty TOTAL GENERAL PtAMT

Holding Company Assets TOTAL UTILITY PLANT

Deferred Taxes - AFUDC Properly Under Capital Leases Electric Plant Held for Future Use

TOTAL COMPANY PLANT IN SERVICE (A)

58,240 54,053

7,735,928 12,185,382

2,311,195 10,539,115 9,903,945

8,970,745

4,1]8a,m 6,168,717 8,017,718

$ 70,029,312

3,238 3,268.200 858,323

6,584,291 31,389 3 0 8,B 9 3 817,712 108,486 92.1 59

141.424

(57,912) (5,887,165)

(4,247,031 1 (1,565,488) (5,258,138) (3.81 4.21 9) (2,849,149) (1,133,928) (2,170,240)

$ (33,972,854)

(5,479,494)

(1,426,074)

(5,207,749) (101,785) (105,347) (57,262)

(Q 1 7, im)

(21,320)

1.QO1 1,742

{2,859,411) (2,452,879) (2,504,974)

(80,621) (705,856)

(6,237,092) 39,482

(1,385,142) (872,105)

$ (16,W,745)

198,232 1,521,042 1,499,310

45,461

1,795,586 22,531

477,762

3 2 7 3 7 a

85,461 10,812 462,959

3,044

42,798

00, I41 (2,117)

(824,408) 5,784,251 3,727,050 710,647

3,902,499 2,648,220 1,481,120 4.114,43B 5,310,471

S 26,812,213

3,238 1,897,426 (249,383) 1,796,748

(7WW 203,418 750,450 143,622 92-1 59 120,104

5 12,011,925 $ ( ~ ~ m , a o q $ (82,786) $ 585,074 $ 4,697,407

5,208,833 $ (1,799,666) $ - $ 4,497,267 $ 157.21 1 .I BZ $ (63,298,907) $ (22,486,874) $ 9,729,193 5 81 ,I 68,BW

$ 357,211,192 $ ( 65291907 , , ) , $ (22,486,674L 8 9,729,193 81,156,804 (a)

Supporting Schedules: Reap Schedule: (a) Schedule B-2.3b (A) 8-2.3

a127nooa Page 2 of 2 8:50 AM

I S ? ? m

l?B 2m.m

k48 AM

61 td I n SI m m 61

4 63 €4 85 M e4 87 ta In

n

73 74 75 Is n 74 m

n

m nr

a2

a? 3 I m a i

m W

m 91

82

€3 91 $5 OB I PB 88 199

111

102 1 @ 3 io4 r s rtm 1 9 1m 108 110

111

112

1,18928

mi-

4.m

a m

w

- s1m1 t a

1.14a.E

4-1

nr

a 2 1

7.812 =zIo bRw0

nma

7m

m

2119100 - ti-

6 40 AM

nm 158.610

k40 AM

Ill's W'19 wi

iKIAHOMA GAS AND ELECTRlC COMPANY SCHEDULE B-2.3~ RO FORMA ADJUSTMEMTS - RATE CASE OMPETITWE PAYMENT ADJUSTMENT EST YEAR EWDIMG DECEMBER 31,2007 lOCKET NO. 08-1034

Pro Forma Line Competitive No. Account Plant Pay rn e n ts -

INTANGIBLE PLANT 1 303 Miscellaneous Intangible Plant-Acwrnulated Amortization (7,210,585)

2 Total OK Competitive Payment Pro Forma Adjustment (A) !t (7,210,585)

Supporting Schedules: Recap Schedules: (A) 32.3

812712 008 Page 1 of 1 8:49 AM

SCHEDULE W 9 d W A G 4 S A N D ELECTRIC C o l m P M DCUMULAfED DEPRFCIATH) N ARKANSAS R4m

-NO. Sl03-Q YEAR EMDING D E W F R 31.20rOg

12BlRMn Depreciable

B a l m per Bmk E-2.36 End of % of FERC Aceumulatd Dew

by FERC to Total Planl Tsst Ye= L-m NO. h u n t

0.- 0.- 0.-

1 2 3 4 5

6

7

3 10 11 12 13 14 15

a

16 17

I9 M 21 22 23 24 25

26

qa

27 28 29 3[) 31 32 u 34

35

38

37 38 39 40 41 42 43 4 45 46 47

46

49

301 302 303

310 31 1 312 314 31 5 316 31 7 107

340 341 342 343 344 345 346 347 107

350 352 353 354 35s 358 358 359

Organlzabn Franchim and Consents Mkdlaneous htmgible Plant

CWlP

TOTAL INTAMCtBLE PLANT

2,264,193 33,441,204

35,725,387

PRODUCTION PLANT STEAM FRODUCTION

LandandwRi!$lts

Boiler Plant Equlpwd Tmhngenerator Mb -my Electric Eqipment Y s a l l ~ Pawar P k d Esuipmenl ARO h s i CWlP TOTAL STEAM PRODUCTION

and lrnpruvempnts -

OTHER PRODUCTH3N Land and Land Rights S i ru5u~~andlnwowrmts Fuel Holders. Prndumrs 0ndAc~3sson'es Prime mwers Generatcrs Aecssrory E W c Equipmsnt Miscallmfmus Pcwer Plant Equipment ARO C d - m w Frductjon CWIP TOT& OTHER PRODUCTlOM

TOTAL PRWUCTION P M

TRAMSMISSIOM PLANT Land and Law Ri@ Shctures and Improvements St&m Equ@drd T-snd Fl- Pdes and Fixtures Ovemead Cmdudors ad Devices UnderQmm Cmdb3ors 0rd Devicas R& and Trails

0.0643% W,5P 14.3147% 2 1 J43.174 53.1014% . ' 7a,o61,2~ 2 2 . 2 E m 32,774,558

7.7848% 11,414.59 2.375096 3,491,356 0.(3849% 124.836

147,W,333

1,054.633 234.781,016 870.975,5YB8. wm,942 127,359.288 38355,207

1,392,871 21,52B.150

1,661,741,583

O.ODOo% 2.2108% 0.2063% 3B.P290% 53.1327% 4.2 9 2 0 % 1.0145% 0.214%

D.452.098 882.911

166.453.930 w , i ~ . m 18,951,945 4.w,1)45

918,819 124,738

427,713,269 (33,041955

113,957,374 2,M9.459,852

27,451,149 3,279.887

260,629,370 54,375,607

200,108.407 173,580,323

11 0.494

3.8141% 0.4567% 36.2997% 7.5550%

27.6a?B% 24.1173% 0.0154%

(1,083,201 (128,422

(10,292,125 (2,145,619 (7,896,044 [6,849,345

(4,360

CWlP

TOTAL TRANSMISSION P M

DISTRIBUTION PUNT Lad and Land Rights W e s and Improvements Station Eqipment Poles, T m s , rad Fixtures O v a M Crxldudors and W i s Undewomd Canduit U n d m d CwduUom and Devices cine Transformers services Meters Stmet t i g w grid Signul System

CWP

TOTAL DISTRIBUTION R A N T

2%. B 2 9.7 73

746.363.010 (28.400.?15 71 9,733.237

O.tB269C 0.1489%

15.4237% 26.9022% 13.1W5%

4.829048 19.3[341% 11.7855% 81717% 3.4978% 6.6941 Oyb

(28.771 (26.m

(2.729.758 (2.5%1,429 (z.am.ses (-,a9

(3,418,516 (2,082,303 (1,448,254

(619,W7 (2.184.74a

3,7 38,4 3 B 3,425,243

354,7[x3,920 588.705,&? 301.276.751 11 1,052,903 443.941 ,E4 270,573,851 167,925,832 80,4 3 B,7 I

153,945,838

54,918,732

2,354.646.846

?Gl 3s2 354 M 5 3% 367 368 359 370 373

(17,698.424

Page 1 of3 8:48 AM

4 FL ECTRK: COMPANY P U M U m DEPRECLATKIN RATES EST M A R WMMG DFCFYBE R 31,2007 !XlcrrNO, - 1 0 3 4

L h No. Account

1u3$RM)7 Depreciable

Balanca per W 6-2.34 W d 96 d FERC Ammulated Depr.

Test Year to TDtal F!mt by FERC

50 51 52 53 54 55 56 57 58 5$ 60

359 390 391 392 393 334 3% 398 307 398 399

GENERAL PIANT Lend and Land Rights sbulures and Irrp-Gvements ofiice Fmiture and Equlpmsnt Tmportatkn Equipment stw%s Eqhprnml Tmk, Shop and GaraQe Equipment Laboretory Equipment Pomr Operated Equlpment Communlcetlnn Equipment Misesltanews Equipment 0U-m Tengible Propsrty

147,844 100.146.538 ?Z535,756

1,137,033 5.640.m 8,097,158 5.80 3.35 1 2,148,415

5 2 , w . m

s.m.ai 1

0 0765% 51 .W2% 6.44’16%

27.1535% 0.588795 2.$M346 4.1921% 2.wo94 l . l l a % 2.7159%

30.517 20,671,474 2,588.153

10,825,880 234,898

1,164,306 1,674,353 1,156,600

443,459 4,a82,800

61 107 CWIP 9,135, e91

62 TOTAL GENERAL PLANT 202,289,328 38,ES9.240

63 TOTAL ELECTRIC P M IN SERVICE 5,428,479,433 107,728.075

64 I O 1 I4oldir-g Cunpany 65 107 CWlP E6 TOTAL HOLDING COMPANY

84,540,357 8.465.~ 93,N,341

67

Ea Non Depreaeble Phni in Smim 142,741,830

89 TOTAL COMPAMY PLAM IM SERVKE 5,6w,627.60$

70

74

72

7s

Less CWlP

TOTAL NET COMPANY PLANT IN SERVlCE

TOTAL DEPREClATlON & AMORTRATION

TOTAL ARKANSAS DEPREClATKm & AMORTE4YlON

107,728,075

(A) 107,728,076

81 2 7 I2 0 0 8 PageZof3 8.48 AM

KLAHOMA GA$ AN0 ELECTRIC COMPANY RO FORMA ADJUSTMENTS - RATE BASE OLDING COMPANY ASSETS EST YEAR ENDING DECEMBER 31,2007 OCKET NO. 08-1 034

Llne NO.

1

2

3

4

5

6

7

8

10

11

12

13

15

16

17

18

19

DeSuipt lOI l Holding Company Depreciable Plant Balance at 12131107

Depreciation Expense before Utillty Allomtion

Albcation to Utilii Business

Pro Forma Adjustment for projected depreciation expense - 2007 Depreciable Plant

Holdlng Company 2007 CWIP transferred to plant

Depreciation Expense before Utility Allocation

Pro Forma Adjustment for projected depreciation expense - 2007 CWIP (314 year)

Holding Company 2008 CWlP transferred to ptant

Depreciation Expmse

Pro Forma Adjustment for p r o j d depreciation expense - 2008 CWlf (1/2 year)

TOTAL PROJECTED DEPREClAYlON EXPENSE

Hdding Company 2008 retirements

Allmtion to Utility Buslness

Pro Forma Adjustment for Accumulated Depreciation - Retirements

Schedule B-2.3e

Amount 84,540,357

4,883,436

77.63%

(B)[ 13,798,774

6,562,566

1,749,288

(B)I %I,321,%6 1

12,926,538

2,372,386

(8)) $1,188,193 I (B) I 6,286,933

2,318,281

77.63%

(4 I ($f,799,666) 1

20 TOTAL ADJUSTMENT TO ACCUMULATED DEPRECIATION (sum of lines 15 8 19) $4,497,267

Supporting Scheduks: Remp Schedules: (A) B-2.3a (3) 0-2.3b

Page i of I 8:49 AM

IKIAHOYA GAS AND ELECTRIC COMPANY CCUMULATED PROVISION FOR DEPRECIATION a AMORTIZATION IUMMARY E A R 200 7 - EST YEAR ENDING DECEMBER 31,2007 IOCKET NO. 08-103*U

Line No. Acwunt Plant -- I. 2. 3.

4. 5. 6. 7. 8. 9.

I O .

11. 12. 13. $4. 15. 18. 17. 1 a.

19. M. 21. 22. 23. 24. 25.

26. 27. 20. 29. 30. 31. 32. 33. 34. 35. 98.

301 302 303

31 0 31 1 312 314 315 310 317

340 341 342 343 344 345 w 347

350 352 353 354 355 358 358

380 361 z52 354 355 366 367 368 369 370 373

INTANGIBLE P W T Organlzatiw Franchise and Consents Miscellanews Intangible Plant TOTAL INTANGIBLE PLANT

PRODUCTION PLANT STEAM PRODUCTION

Land and Land Righis Structures and lrnprwements Boiler Plant Equipment Turbogeneratot Units Amsswy Electric Equipment Misc&.news Power'Plant Equipment ARO for Steam Produdion' TOTAL STEAM PRODUCTION

OTHER PRODUCTION Land and Land Righb StrucWw and lmprwements Fuel Holder. Pmduds Prlme mrs Generators Amessorj Ektric Equipment Mi9cellamus Power Plant Equipment ARO for Other Prcductim TOTAL OTHER PRODUCTION

TOTAL PRODUCTION

TRANSMISSION PLANT Land and Land Riihts Slnxtures and Improvements Station Equipment rowers and Fixtures Poles and FMures Overhead Conductws and Devlces Underground Conductors and DwiCes TOTAL TRANSMISSION PIAM

DISTRIBUTION PLANT Land and Land Rights Strudures and Improvements Station Equipment P a , Towers, and Fixtures Overhead Conductors and DBvices Undergmund Condutt Underground Conductors and Owims Une Transformers Servlces Meters Steel Lighting and Signal Systems TOTAL DlSTRlBUTlON PLANT

SCHEDULE 6-24

12131107 B2.1aLd, 5 2 . 3 c & d 9Zn~l07 Am u rn u I ate d Pm Forma Adjusted Depreciaibn Adjus8nents (a) Balance

1 ,010+2~ 28,653,413 29,683,707

(721 0,585) $ (7,210,585)

1.01 0,294 21,442,828 22,453,122

773,731 94,522 868.253 162,078,432 21,043,174 184,029,600 584,551 723 78,051,294 552,529, D17 261,822,359 32,774,558 294,596,918 85,866,MB 11,414,5Q2 97,281,160 27,415,214 . 3,491,356 . - 30,906,470 (2,559,387) t24,836 (2,434,550)

F 1,12D,B56,541 $ 147,004,233 $ 1,267,860,874

364,074 5,505,329

772,335 i 27,718,239 2 I ,I 78,442 i 1 ,3B,B75 3,619,707

(57,7321 5 170,449,368

(730,531) (68,161)

(1 2,864,M6) (1 7,558,750)

('t ,418,380) (335.278)

(71.0'13) $ (33&46aQ59)

3M,074 4,774,798

704,174 114,853,393

3,61 g,692

3,2 W,43 D 9,930,595

(128.746) $ 137.402.410

5 1,2Q1,306,WO $ 113,957,374 $ 1,405,263,284

O,906,T71 (1,083,201) 8,823,570 700,465 (129,422) 571,045

't01,24? ,016 (10,292,125) 28,154,860 90,948,892 30.30 D ,4 87 (2,245,819)

75.790.390 (7.8WW4) 68,894,M (6,849,345) 69,739,638 76,588,983

$ 295,&?5,921 $ (28,40,115) $ 267,245,806 11 7,806 (4. S O ) 11 3,448

851,Zm 8 Z 4,087

108,774,787 174,786,067 11 2,286,548 30,721,779

125,056,565 74,822,172 85,826,523 25,532,458 60,0775,833

5 800,547,103

(28,371) (28,380)

(2,729,758) (2,991,428) (2,318,588)

(8WWg) (3,415,518) (2,082,303) ( I ,446,254)

(619,047)

F (17,698,424) (? ,184,748)

822,536 687,727

108,045,029 179,794,837 109.@S5,950 29,857,130

121,640,049 72,739,869 84,380,268 24,923,409 a , 7 ~ ,085

I 782,848,678

Page I of 2 8:49 m

PlAHOMA GAS AND ELECTRIC COMPANY SCHEDULE 8-2.4 CCUMUIATED PROVlSlOpl FOR DEPRECLATlOpl& AM0 RTlZATtOtd UMMARY YEAR 2007 ESTYEAR ENDlUG DECEMBER 31,2007 OCKET NO. 08-109-lJ

~m1107 B-2.la & d, B-2.X & d imim Line Ammutated Pro Forma Adjusted No. h u n t Plant OepraciafiOn Adjustments {a) Balance --

GENERAL P L A M 37. 389 38. 390 30. 301 40. 392 41. 393 42. 394 43. 395 44. 396 45. 397 M. ma 47. 399 Other Tangible Properly

TOTAL GENERAL PLANT

land and Land Rights Structures and lrnprovenaenta Gfb Furniture and Equipment Transportation Equipment Stores Equipment Tools, Shop and Garage Equipment Laboratory Equipment Pwer Operated Equipment Communimtiin Equipment Miscellaneous Equipment

58,118 42,150.575 2,517,077 17,880,469

568,982 1,765,706 1. ,737,783 2,847,947 I ,477,01 I) 2,315,340

5 73,140,707 $ 39,88B,240 S 113,009,947

30,517 20,671,474 2,588,153 10,825,880

234,698 1,164,305 1,871,353 1,l56,600

443,459 1,082,800

88,635 E 2.8 22,M 9 5,105.230 28,706,350

a o 3, e a o 2,950,102 3,409,135 3,804,547 1,921,079 3,399,139

2,590,820,837 4%. TOTAL ACCUMULATED DEPRECIATION 2,490,303,348 f 00,517,490

49. HOLDING COMPANY Depreciation & Amor 0 65,420,838 $ (14,634,664) $ 50,7&,274

50. TOTAL DEPRECIATION &AMORTIZAl (A) $ 2,555,724,286 $

supporting Schedukes: Recap scheduk: (a) B-2.laC B-Z.ld, B-Z.X, 19-2.3d (A) B-1

8/27/2008 Page 2 of 2 8:49AM

SCHEDULE 6-2.6 IKUHOMA GAS AND ELECTRIC COMPANY CCUMULATED PROVISION FOR DEPRECIATION 8 AMORTWTION ,OIL FORWARD SUMMARY 2008 EST YEAR ENDING DECEMBER 31.2007 1OCKET NO. 08-1034

Line No. Account Plant --

Pro F ~ m a 0-2.4 m i 1 0 7

h m u l a t e d Depreciation

E2.3a December 31,2008 Out of Period Adjustea

Adjustments (a) Batam

INTANGIBLE PLANT Organization Franchise and Consents Miscellaneous Intangible Plan! TOY* 1NTANGIBI-E PLANT

1 2 3

4 5 6 7

9 10

a

11 12 13 14 15 36 17 j a

19

20 21 22 23 24 25 26

27 28 29 30 31 32 33 34 35 36 37

30 I 302 303

310 31 1 312 31 4 315 316 317

340 341 342 343 344 345 346 347

350 352 353 354 355 356 358

360 361 362 364 365 366 367 368 369 370 373

118,093 1,128,387 1.01 0,294 4,840,676 23,083,504

5 1,758,769 2421 1,891 21,442,828 22,453,122

PRODUCTION PLANT STEAM PRODUCTION

Land and Land Rights Structures and tmprovements Boiler.Plant Equipment Turbogenerator Units Aocesswy Electric Equipment Miwllanmus Power Plant Equipment ARO Cost for Steam Prdudion TOTAL STEAM PRODUCTION

868,253 184,019,606 662,823,017 294,596.91 8 97,281,160 30.806.470

13,164 88f,417 2,979,696 186,699,302 5,239,706 667,882,723 1,530,189 296,127,107 1,482,126 98,763,286

(1.174.1 56) 29.732.314

OTHER PRODUCTION Land and Land Rights Structures and Improvements Fuel Holder. Products Pltme movers Generators Accessory Etedric Equlpment Miscellaneous PM Plant Equipment ARO Cost for Other Production TOTAL OTHER PRODUCTION

TOTAL PRODUCTION

3&,074

704,974

3,619,692 9,330,595 3,284.43a

4,774,798

I 14,853,393

5,557 369,631

33,366 737,540 12,382,263 127,235,656 8,443,377 12,063,089

736,143 10,886,738 3 0 2,8 8 0 3,587.31 0

384,022 5,15a,mo

(1 28,746) I 137,402,410

92M (1 19,460) s 22,296,894 5 159,699,304

$ 1,405,263,284 32,388,364 $ 1,437,849,648

TRANSMISSIOPf PIANT Land and Land Rights Structures and Improvements Station Equipment Towers and Fixtures Poles and Fixtures W h m d Conducto6 and De~lces Underground Conductors and Devices TOTAL TRANSMISSION PLANT

~,az3,570 571,045

90,948,892 28,154,868

69,739,838 68,894,346

8,263,758 556,002

91,540,555 za,7a5,773

, . m a 3 6 , w 74,145,874

113,488 $ 278,250,590

438,188 (5,043)

591,663 630,905

4,941,785 4,407,236 ,-

40 $ 11 ,DW,784

I I 3,448 $ 257,245,806

DISTRIBUTION PLANT Land and Land Rights Structures and Improvements Station Equipmeht Poles, Tmrs, and Fixtures Overhead Conductors and D e k e s Underground Conduit Underground Conductors and Devioes Line T r a m h e r s services Meters

822,5 16 887,727

206,045,029 171,7W,637 909,936,980 29,867,j 30

121,640,WQ 72,739,869 84,380,268 24,9 I3,4 09

60,141 (2,f17)

(824,408) 5,784,251 3,727,050

710,547 3,902,499 2,648,220 3,481,120 4,114,439

882,657 885,610

1 n7,578,a88 1051 20,62 1

113,694,010 30,577,677

125,542,548 75,388,oag 85,a%1,3aa 29,027,848

Straet Liahtina and Signal Svstems 59,781,085 5 3 1 0,47 1 65,101,558 TOTAL DISTRIBUTION P&T 5 7 8 2 , a a , m I 26,812,213 $ 809,860,881

Page f of 2 8 146 AM

)KLAHOMA GAS hM3 ELECTRlC COMPANY

LOLL FORWARD SUMMARY 2008 'EST YEAR ENDING DECEMBER 31,2007 QCKET NO. 08-1034

Line Accumulated out of Period No. Account Plant Depreciation Adjustments (a)

CCUMULATED PROVISION FOR PEPREC~ATION & m o m m o N

Pro Forma E2.4 12131107 E2.3a

--

38 389 39 390 40 391 41 3D2 42 393 43 394 44 395 45 396 46 397 47 390 48 399

49

50

51

G E N E W PLANT Land and Land Rights strudures end Improvements opfice Fumilttre and Equipment Transpwtation Equipment stores Equtpment Tools, Shop and Garage Equjpment Labwatory Equipment Power Operated Equipment CMnmunWon Equipment Miscellaneous Equipment mer TangjbD Propxty TOTAL GENERAL PLANT $

88,635 82,822.049

5,105,230 28,706,350

803,680 2,950,102 3,409,135 3,804,547 1,B21,079 3,399,139

113,009,947

TOTAL ACCUMULATED DEPREClATlOP 2,590,820,837

HOLDING COMPANY Depredation &Am $ 50,71.274

3,238

(249,363)

( 7 0,s 1 203.41 8 760,450 143,622 92,159

t20,104

$ 4,697,407

76,659,537

4,49?,267

i,a97,426

i,796,74a

SCHEDULE 6-2.6

December 31,20!008 Adjusted Balance

91,873 64,719,475 4,855,867 30,503,098

3,153,520 4, $89,585 3,946,170

3,519,243

$ 117,707,354

2,667,480,375

733,284

2,013,238

$ 55,283,541

TOTAL DEPRECIATION & AMORTIZATK $ 2,641,607,112 8 81,I56,804 (A) 0 2,722,763,916

Supporhng s c h e d u l ~ ~ : Recap schedules: (a) a-2.3a (A) B-1

8/27/2008 Page 2 of 2 8:46 AM

PRO FORMA ADJUSTMENTS - RATE CASE ADJUSTMENTS TO CONSTRUCTION WORK IN PROGRESS TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08-103-U

SCHEDULE B-2.6

Adj. No.

1.

2.

3.

4.

5.

Arkansas TOM Company J urisdictron

Pro Forma Pro Forma Description Adjustments Adjustments

Adjusts CWIP related to the Holding Company (a) (1,893,841) assets (general plant) not used by or allocated to the Utility (OG&E Electnc Services)

Adjusts December 31, 2007 CWIP balance for (b) projects with a completion date of December 31, 2008 or later, reimbursable projects and projmts with an Income Statement impact.

(5,614,248)

Adjusts CWIP for the Red Bud Purchase (c) in 2008.

Adjusts CWIP for 2008 Projects

2007 CWIP Transferred to Plant in Service (e) (1 13,300,179)

Total Adjustment to Plant (4 (120,808,268)

Supporting Schedules: (a) B-2.la (b) B-2.6a (c) B-2.le (d) B-2.1~ (e) B-2.lb

Recap Schedules: (A) B-1, B-2

Page 1 of I

O K W O M A -CTW COMPANT S C H E D ~ p

CTION WORK IN PIU- E S T Y E A K FlYOlNO DECEMBERS- -40. 00-1034

Comptetlon Line Fmdiorml Amount No. Job NO. Oeaerlplwn G M P CWlP aala StBtU6

The kllowlng con8tructloon probet. am schoddsd to complete alter Dscembsr 2008,819 rrlmbunable, under $5,000, cancsllsd or have prepeld CIAC.

1 2 3 4

5

6 7 5 9 10 11 12 13 14 15 16 17

18 18 20 21 22 2s 24 25 28 27 28 28 30 31 32 33 34 35 98 37 38 311 40 41 42 43 44 45 48 47 AB 49 rn 51

STEAM PRODUCTION

11-5 i m m 7 a

TRANS M I# IO N 11218320 11240220 $1246221 11240322 11240620 11242WO 1122EaO It240460 11237903 1$2401W

DISTRIBUTION 11268221 11288240 11271301 112- 21289501 t1286622 1128970(1

11288921

1 I283W 1$294080 112~4400 IV985Q4 11m180 116Q5WdO 1 Is05220 118(18428 11m581 11606m7 11611343 11615122 1181 WE0 T 16231 42 11639240 11351480 11902351 11902645 11902842 12903020 l t m 0 8 1 l?mW 11m101 I lgw122

i i z a ~ m

i12a22m

MKd DIVISION PANEL OSClLCATlNG RETMCTS M U CT TRAN BUSS DUCT REPLACE WI CABLE VARIOUS PRODUCTION JOBS {Under S5,Wx) each)

TOTAL STEAM PRODUCTION

TOTAL PRODUCTION ‘,

011U03130,T~-TLN1138013.BEELINE-AEP RIVE O W 1 5 7 2 O , T D - T L N - o s ~ l .SwD - IGOdlAZ 0 0 B 3 1 6 7 2 1 , T O - T L N O ~ ~ ,]GO - RAZORBA 831 ~O,OLN-933b.Shmonl- lwountainb 0163WIZI,TD,NEW CHANDLER 138KV SUB AND WB077DBB,fD-TLN-1380?241 .PECAN CRK-HSl OIBKG!441,TD,BUtLD 5 MILES 138KV-EDM GAR 0183WOOO.TD.SOOP1ER TO ROSEHILL 345W L1 OX421 176.8oyd-Wahut CrIc. ISBkV, Rebc 018302680,Ta-TSB-841O,ARCAOIA: REPMCE 2 VARIOUS TRANSMISSION JOBS (Under$5,MX) aach) TOTAL TRANSMISStON

D372El32l,TD.DSB,SW FOR CARL ALBERT HE Mn210101.TD-DS~07,SW# FOR MADILL IN 6314367,DLN4%!2.JENSEN AD R ~ m h t w P 007283Ba4,TOOSB-4618,LWO-NORTH SHATlUCK 007265142.TD-DSB-71l~,LWO - IOWA CASINO 0072891~~TD-08B.L!NW PROVIDE SERVICE T 007272428,TDOCN.CARl ALBERT H W T H FACf W7278077,TD-DLN,LW.O. DISRIBUTION: CAR W f n 9 4 ~ , T P D L N . L , W . O . : ~ ~ ~ L SPRINGS VI 7222319.W New Hwslnp A d d M Chmtm 007280444.Ta-DLN-8152,~RIEtTTTON POJNT 7257138-TD-D~-83B121-R~6~l Vile M)7288892 ,mDLN4Z~. INSTACL UG FAbl B314461,DLN-3132.MUSKOGEE PORT C W8315541.TD-OS0,SWO - YUSKOGEE LOAD ARE E313f61 USHU3335 Mtnbwg II MewSub 6313587,DSB-8336,Moun~krbu~ New Sub 0 0 8 3 ~ ~ 1 5 . T O - D S 8 ~ 7 0 9 , P R I C ~ FALLS SUB - 018902842.TD-DSB-5408,CANEY CREEK: NEW E M111318487.TO-OS&~12,LWO - AOABELL SUBS 0 0 8 [ 1 ~ 9 2 3 9 , ~ 9 S & B 6 2 B - ~ N - B N K l ~ F ~ S OPSSO 8313571,DSM5,Wells inst h r 00B31~,TDd)SB-9336,RECOCATE PAD-MOUNT W7288945,.LWO-CARL ALBERT HOSPITAL. ADA M)7a81~Ds,~DSSB-4616,SUP. W.0.-NEWMAN A W725748B,TD-01N-3~-2,SWO - SPIRO COh IMZgoBB.DlNN-B882 R s l o c a h for Rd Wldm W8420363.,RELOCATION: ROBERTS ST BOKCHI ~421427,TPDLN-321&Z4.RELO - (BEGGSr ~421623,TD-DLN-9117-24,RELO - Hwy E4 - MlB421749,T~DLN-321B2B.RELO - US 75 IN w8621753 TD-DLN.RELOCATE DISTRIBUTION F

P R 0 0 U C T IO N P R 0 0 U C T IO N

Tw\ N 6 MIS 6 ION TRANSMISSION TRANS M 1 S S IO N TRANSMISS1ON TRANSMISSION TRANSMISSION TRANSMISSION TRANSMISSION TRANSMISSION TRANS M I S 5 ION TRANSMISSION

DISl’RIBUTION DlSTRl3UTlON OlSTRlBUTlON OIGfRIBUTION DISTRIBUTION DISTRIBUTION DISTRIBUTION DISTAIBIJTION DISTRIBVTION DISTRIBUTION 0 IS T R I B UT IO N DISTRIBUTION DlSfRIBLITlON DISTRIBUTION OlSTRlBUTlON DISTRIBUTION DISTRIBUTION DISTRIBUTION DISTRIBUTION DISTRIBUTION DlSTRlBUTlON DISTRIBVTION D IS T R I B UT IO N DISTRIBUTION 0 IS T R I B U T IO N DISTRIBUTION DISTRIBUTION OlSTRlBUTlON OISTRIBUTION DISTRIBUTION DISTRIBUTION DISTRIBUTION DlSTRlBUTlON DISTRIBUTION

120.48B 34.368 19,276

174,120

174,120

6.m 6,341

1 .m.= 5 2 3 , W

5,720

10.878 108.[180 323,478 17,131

254,413

1,212,821

3,5[17.180

28,449 29.888 8,4B 5,857 6,847 24,227 10,255 20.418 7,044 17,702 10.702 6.062 18,787 1r.m 31,307 15,EnO 22,111 11,270 Q,@5l 22,177 11,946 14,541 e,5m 9.391 7,079 6,006

6.365 8,881

8,816 ‘18,6158 11,978 8,377

24,OSd 8,793

BEYOND 12108 BEYOND 12U0

BEYOND lm BEYOND 1203 BEYOND 12199 BEYOND 12/38 BEYOND 12/08 BEYOND lm8

BEYOND 1m IWK Rslmb 100% Rehb

BEYOND ime

BEYOND 1ZOS BEYOND 12/08 BEYOND 12108 BEYOND l 2 l M BEYONO lua8 BEYOND larOa BEYOND 12m BEYOND 12#8 BEYOND 12mB BEYOND 12/08 BEYOND 12108 BEYOND 12108 BEYOND 1ZW BMONU IarOa BEYOND 120B BEYOND 12K@ BEYOND 1W BEYOND 12/38 BfYOND 22/08 BEYOND 12/06 BEYOND 12108 BEYDND 12/08 BEYOND 12lC# BEYOND 12IM BEYOND lZO8 BEYOND 12/03 BEYOND 121W BEYOND 12/38 BEYOND 72/08 BEYOND W O B BEYOND 12/08 BEYOND 12108 BEYONO 1 W BEYOND 1ZKd

52 11m180 W8422atO:TO-DLN-8727-22,R€LO - ROCK CRE DISTRIBUTION 6,559 Jan49 BEYONO l2 /W

812712008 Page 1 of 2 8:45 AM

O K W O M A OAS AMP ELECTRIC C O M P W PRO FORMA n O m T 3 - RATE

UCTION WORK IN e- P R 31.200 7

N E D U L E M.6a

POCKET NO. O S u I @ y

Lhe F M i m a l m u n t Completion No, Job No. -*Urn Gmup CWlP Oate SlaluS 63 11m642 D334M087.TDDLN.RELOCATION: 140 63 AGNE DISTRIBUTION 57.309 J u d 7 IW%RSfmb 54 56 56 47

5G e4

52 w 04 65 88 87 68 68 70 71 72 73 74 75 76 77 78 79

58

e1

ao a? 82 83 e4

85 as

a7

11294062 1 t284540 11284960 f 1802523 '11- 11803(184 116$6740 1129&20 11294660 1 le23421 122844m 11289281 11271480 i w a i m I izwm 1128W4 11283827 112w685 11805638 11823148 11623251 116232E2 l t r n 0 8 2 11294441 11623161 1126E-W 11289828 1126WO 1 l 2 w O O

12- 141W184

- CU7263776.TO-DLN, 0072~7577.TOOLN,P~tRlE SPRINGS APTS-7 0072BB885,TO-t3LN,GLEWnURm 5,49 LOTS AVF WB41BE155,TD-DLFI-82~,ODOTWK PKG 1.lB W 008420a34,TPDCN-B71 .PDOT WORK ORDER MW?lW7,lD-DLN-824842,RELO * 1-40 CRO W~8316917.TO-DLN,Af0 PRESBYTERIAN RESEAR 0 0 7 2 ~ , m - D L N , M O N T Q U E 2 , 113 LOTS,lB 0[)7277861.TD-DLN,SONADOR - 100 LOT URD W7278696,TD-OL~,SUPERIORPIPELINECO, 2 4 007275lBg,TD-DLFJ,PLEASANT OAKS ADDN PHAS 0072~7~,TD-OS8~229,CONSTRUCT OIL SAND

W 7 2 6 ~ 8 , T ~ D L ~ Z O ~ 3 l . O ~ ~ H O ~ RIVER

007242816.TD-DLN-B222-2a,NAKC~~T OH LI W7~1841,~-t)W-8168~d.CHlSHOLM RUN 12

narnlng ord fm b l o w n NW ~ p p d e s .*

7233686,DW-8222-22.NNTUCKET, RENO

&314483.OLN-B614,Pine Skeet Remnduetor B314331,OS&6823,SUN OIL SU0 UPGRAM (wl7271313,To-DSB-7312.LWD#: JUMPER CREEK OM272041,TD-OLN.OtL SANDS SUBFEEDER EX 0072761OZ.TO-OLN~35~1,O~ER 43WI-TR W21751,TWLN.RELO .CITY OF MWC (ALL 7273562 TD-DLN-8484-21 NEW UG AOOlTlON W726B93.TDOLN,PROVlDE SVC TO NEW iO4 M)7271~3,T~DCN,PROV1DE SVC TO NEW OFF1 W7279182,TDDLN,PRWIDE SERVICE TO NEW W7~662,TPDLN,PROVlDE SVC TO NEW RETA W7251656..IHSTALL FACILITIES TO SERVB N VARIOUS DISTRIBUTION JOBS (Under S5,WO each) TOTAL DISTRIBUTION

Welts Dog D e v k RTU Cornmudcalion Intertaw TOTAL GENERAL PLANT

TOTAL FRO FORM4 ADJUSTMENT

OISTRiBUTION DlSTRlBVTlON DlSTRlBUTlON DISTRIBUTION D I S T R I B U T IO N D IS TR I UT IO M DlSTRl8UTlON DlSlRlBUTlON DISTR1BUTION OISTffIBvT1Ohl DiSTRtBUTlON DlSTRlBUTtON DISTRIBUTION D I S T R I B U T IO N DISTRIBUTION DISTRIBUTION DISTRIBUTION DISTRIBUTION OlSTRlBUTlON DiSTRIBCmON DISTRIBUTION D I S T R I B Ur IO DISTRIBUTION DISTRIBUTION DISTRIBUTION DlSTRl8UTlON DlSTRlBUTlON

DlSTRIBUl7ON DISTRIBUTION

oisrwunoN

NONUTILITY HOLD COlGEN PLMT

11;484 j6,W7 61,171 17.5w 5,m 12.851 41,187 11,118 8.253 7,187

84,640 117,427 12,594 6 , M l 19PBB 19.332 21,081 8,287 6.M2 9762 10,m 7,957 8.738

H.073 l q ~ 74,372 24,498 i e , m B 0 . M 528,918

1 , w o w

80.343 8,578 m,m

5,614,245

IPURPOSE: I

I I

W712008 Page 2 of 2 0:45AM

OKLAHOMA GAS AND ELEClXlC C O M P M ADJUSTMENTS NECESSARY TO ACHIEVE PROJECTED ORIGINAL COST RATE BASE TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-103-U

SCHEDULE B-3

Arkansas Juris d I ctl o n

(A) Totrrl

Line No. Description Company

1. Not requid - Historical tegt year used.

Page ? of 1

PKLAHDMA GAS AND ELECTRIC COMPANY cmcumnm OF WORKIWG CAPITAL AS SETS TEST YEAR EN DING DECEMBER 31,2007 POCKET NO. OB-103-U

SCHEDULE 8 4

Line No. - 1 2 3 4 6 6 7 8 9 10 11 t2 13 14 15 16 17 16 28 20 21 22 23 24 25 2e 27 28 29 30 31 32 33 34 35 36 37 38 39 40

Account NO. (1)

123.1 124 128 13f 134 135 142 143 144 145 I48 251 152 154 165 171 172 173 174 I 76

152.3 162.3 182.3 982.3 182.3 182.3 182.3 182.3 182.3 182.3 183 1BB 186 188 188 188 190

i a i

Amount to be Adjuament to Included in

13 Mom 13 Month Wnrklng Acwunt Titb Avemge (a) Average (c) Capital (Col. 3 '4)

(2) (3) (4) (5)

Investment in Sub- Company - ArAlahms other Inveptmentr Ofher S p i d Fw& Cash Others- Deposits wwldng Furxls Customer Acaxlnts Receivable Mher AccduntsReceivable. Aoxrnulated Pmviion for UncoltactlMe -&aunts Nola Receivable from m a t e d Companies AaPuntg R e w e from Arw&M Cornwes Fuel Sloelt Fuel Sin& Expenses UmlilrWAed Plant Materials and Opwathg Sumes

Interest and Dividends Receivable Rents Remkhk AcGmed UWRy Revenue M s ~ w c l m e n t ~ A c a u e d A s s e t 6 Derivaiive Irtstrummt Assetstledges Unamorlked Debt Expense Other Regdalory Asset6

pwaym-

Other Rastlbtory AssetsOCC Ars~~ssment F w other Regutaby Assettilnwrne Taxes RswveFabls In FuIwe Rates-Fedeml other Reguhby Assets-lnwms Taxes Rewvembk in Fuiu-e Rate%Stats other R e ~ u I a t q Asaetsstorma Mher ReguMwy Psek-McClain Plant

0 t h Regulatory PsWs-Pension Oldahoma Other Regulatow AssetgAFUDC R-He in Fllture Rates 0 t h !?egulatory Assets-FAS 158

-RWlaaOry-

Prelimhevy Svrey and InvesfjgAon Charges Mscelmw Oefwred Mi$

Mlscalkr~neous Deferred Deblts-Gsnerdng Statim Misceltaneous ~efermd Debits-Other

Resmrch and Development E x p n d i s Unsmwtlzed Loss MI Rsaquired Debt AccwmdateB Deferred Imrrm Taxes

17,159 3,D48,706 9533

222219

14,242 f32,128,308 12,721,880 (3,221 .W)

303,653 33,343,898

59,782,655 3,108,745

13.172 43,787,135 7,091,453

216,856 6.881.288

618.153 2 8,656 I 5 38 9,685,8W 3,12P,T38

152.368 13,749,568 11,586,oM

217,205,612 1,221,182

4,595,3 5 2 487,746

25,545,873

I95.983) (222.219)

(m,w 60,839,546

6.138.565

(4,53v4T) (216,RM)

(earns? ,288)

(618,253)

(3,12g,736) (1 5,545,873)

(152,358) (13,749,588)

(42,832,980)

9,834.a

(1 9.459.8681

17.159 3.046,705

14242 132,128,309

12,723,880 e a = 1 , w

94.183,444

65,021,220 3,106,745

13,172

2 I 5 5 8, E#5 w a 7 .I 35

2 6, 6%,6 38 9, BB 5.8 04

11,586,Mo 174,572,632

1 z1 ,192

14,430,007 487.746

873,881,673 592,878,751 c

(6)

AdJustment NecesMary to

Balance at end of Test Year {b)

(6)

102 30,888

1 #002 8,935,960 (2,340,242)

153,m

(1~116,628) 49,640,778

6,W8,940 (845.481)

1 ,ow (1,948,105)

(29,020,922)

(6,W.921)

(813,284) (7,074,177)

(686,661) (35,853,591) (12.436.698)

(3W.454) (24,760,567)

407,040

646.w

I O f l 8:45 AM

SCHEDULE 04.q

Ferc Number Descrlptlon Reason for Adjustment Account

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 18 17

Other Special Funds Cash Accounts Redevable from Associated Companies Fuel Stock Plant Materlals and Operatlng Supplies Miscellaneous Current and Accrued Assets Uerlvatlve Instrument Assets-Hedges Unamorllzed Debt Expense

Other Regulatorj Assets-OCC Assessment Fee Other Reegulatorj Assets-Storms Other Regulatory Assets-Andlain Plant Other Regulatory Assetsother Other Regulatory Assets-Pension Oklahoma Other Regulatory Assets-FAS 158 Miscellaneous Deferred Debits-Generating Stations

Unamortlzsd Loss on Reacqulred Debt Accumulated Deferred Income Taxes

Not necessary for pmvlding utility sewfoe Normally zero Used In the calcultion of our Cost of Debt Adj. to a level of fuel more representatlve of future needs Adf. level to YE and Increase for Redbud Removed Deferred Tax Assets monthly balances Non-Cash asseta Used In the calculation of our Cost of Debt Oklahome Jurtsdlctlon Only asset Oklahome Jurisdiction Only asset Oklahome Jurisdiction Only asset Oklahome Jurisdiction Only asset Oklahoms Jurisdiction Only asset Adj. level to YE whlch Is more indicative of current &expected lewis Adj. level to YE which is more indicatlve of current &expected levels Usad in the calculation of our Cost of Debt Used in the calculation of our Cost of Debt

128 131 146

(a) 151

(b) 174 1 76 181

182.3 182.3 182.3 182.3 182.3 182.3 186 189 180

(C} 154

Total Company Adjustment (A)

(1 1 (g5,363)

(222,219) (303,653)

60,839,546 6,138,565

(4,53 I ,647) (216,888)

(6,661,288) (818,153)

(3,129,738) (1 5,545,873)

(1 52,368) (I 3,749,568) (42,832,QaO)

9,834,655 (19,499,868) (50,555,058)

(4 (81,101 ,an)

Suppofling Schedules: Recap Schedules: (a) 8-4.2 (In. 15- In. 14) + B-4.3 (In. 15- In. 14)* 84.3 (In. 32 - 111.31) (A) B-4 (b) 64.5 Icl B 4 . 7

~. ~~ ..

Page 1 of 1

OKLAHOMA GAS AND ELECTWC COMPANY SCHEDULE B4.b

ADJUSTMEWS TO WORKING CAPITAL ASSETS TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08-103-u

Adjustment Number

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17

19 20 21 22 23 24 25 26

i s

Fez kwipt ion Account

Investment in Subsidiary Company - Arklahoma Other Investments Working Funds Customer Accounts Receivable Other Accounts Receivable Acwmulated Provision for Uncollectible Accounts Accounts Receivabla fmm Associated h p a n i e s Fuel Stock Plant Materials and Operatlng Supplies Prepayments Rents Reivable Accrued Utility Revenue Miscellaneous Current and Accrued Assets Unamortized Debt Expense

Other Regulatory Assets-OCC Assessment Fee M e r Regutatow Assets-Income Taxes Recouereble in Future Rates-Federal Other Regutatow Assets-Income Taxes Recoverable in Future Rates-State Other Regulatory Assets-Storms Other Regulatory AssetshAcCbin Plant Other Regulatory Assets-Other Other Regulatory Assets-Pension Okhhrna Other Regulatory Assetsts-AFUDC Recoverable in Future Rates

Preliminary Survey and InvezAgation Charges Millaneous Defemd Dsblts-Other

Unamortized Loss on Reacquired Debt Accumulated D e f m d Income Taxes

(a) To reflect the level of Fuel requested in the current cause (b) Adj. YE to 13 Month Average (c) Excludes M. T= (4,997-438). TL 'adj. 13 month avg. in the amount of

$7,091,453 reflects h e monthly adjustments for thew amounts. (d) Oklahoma Jurisdidion Only-Regulatory Assets (e) Included in the Cost of Debt calculation (f) To adjust 13 Month Average to YE 8 inaeasa for Redbud

123.1 124 135 142 143 I 4 4 146 151 154 165 172 173 174 181

182.3 182.3 182.3 182.3 182.3 182.3 182.3 162.3 183 186 189 I90

Total Company Pro Forma

Adjustment (A) (1)

1 02 30,669

1,092 8,905,960

(2,340,242) 153,606

(1,116,628)

6,W6,W8 (645,481)

1,004 (1,948, t 05)

(29,020,922) (6,404,921)

(613,284) (7,074,177) (686,661)

(35,853,591) (1 2,436,698)

(300,454) (24,760,567)

4 0 7,9 4 0 646,044 101,969

{18,906,520) {60,567,930)

(A) (136,540,067)

49,840,779

Ark ansa s Jurisdiction

(2)

Supporting Schedules: (a) 8-42, 64.3 @) 84.4 (c) B-4.5 (d) B4.6 (e) 54.1 (f) 84.7

Recap Schedules: (A) B-1, 6-2, 54

Page 1 of 1

OKLAHOMA GAS AND ELECTRIC COMPANY SCHEDULE B4.1 ADJUSTMENTS TO WORKING CAPITAL ASSETS PRO FORMA ASSETS INCLUDED 1N COST OF DEBT CALCULATION TEST YEAR EMDING DECEMBER 31.2007 DOCKET MO. 084 03-U

Adjustment Number

1 2 3 4

Total Company Ferc Pro Forma Arkansas

Descmtron Account Adjustment (A) Jurisdiction

Accounts Aemlvable from Assodated Companies 146 (1,116,628) Unamortized DeM Expense 181 (6,404,921) Unarnorthed Loss on Reacquired Debt 189 (1 8,906,520) Accumulated Deferred lnwme Taxes

(1) (2)

1 go (60,587,830) (A) (86,995,999)

Supparting Schedules: Recap Schedules: (A) B-4.b

Page 1 of 1

OKLAHOMA GAS AMI ELECTRIC COMPANY PRO FORMA ADJUSTMENTS - RATE BASE GAS IN STORAGE TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-103-U

Line No.

1 2 3 4 5 6 7 8 9 $0 il 12 13 14

15

16

Notes:

SCHEDULE B4.2

Description Quantity (MMBtu) Amount

December 2006 January 2007 February 2007 March 2007 April 2007 May 2007 June 2007 July 2007

September 2007 October 2007 November 2007 December 2007 13 Month Average

August 2007

Requested level

1,601,083 1,355,755 2,422,775 2,252,020 1,719,121 2,048,430 2,316,M 1,899,M I ,94f ,589 1,727,122 1,580,064 ’I ,719, ‘I 07 2,032,483 (a) i ,893,483

2,032,483 (b)

5,873.91 1 5,113,394 11,255,993 10,150,567 6 , ~ , a 7 9 8,817,454 10,621,365 7,841,559 8,056,554 6,661,654

’ 5,808,752 6,604,479 8,552,905 (c) 7,846,497 ‘08 Forecasted

Gas Cost $ 21,056,524 (d) $ 10.36

Pro Forms Adjustment from Test YE - I (b)-(a) (A)l 42,503,619 I (d)-(c) I Gas Inventory Transferred to Non Current Inventory: 1994 Layer 51 36,172 2000 Layer (Partial) Non Current Inventory:

Remaining Current Inventory Requested ZOO0 Layer (Remaining) 2002 Layer 2007 Layer Proposed Current Inventory

163,828 5,300,000

t ,124,340 476.945 431 1400

2,032,483

13,097,239 2.55 640,567 3.91

$ 13,737,806 2.59

4,395,387 3.91 1.478.523 3.10 2;678;994 6.21

$ 8,552,905 4.24

PURPOSE: This adjustment decreases rate base to refled a normalized gas inventory level.

Supporting Schedules: Recap Schedules: (A) M . b , B-4

81271200 a Page 1 of 1 920 AM

QKLAWOUA GAS AND El FCTRIC: CDMPAW PRO FORMA ADJUSTMENTS - RATE FUEL INVENToRlQ

TEST YEAR ENDING DECEYBER 31.2007 POCKFT NO, 08-1 0 3 a

Line No. -

1 2 3 4 5 6 7

9 10 11 12 13 14

15

16

a

17

18 1B 20 21 22 23 24 25 26 27 28 29 30 31

32

3s

34

NOW%

nesviptinn

December 2008 4Ewm-y ZW? FBbruary 2007

April 2007 May 2007 June 2007 July 2007 AuguslZW7 SeplemberX07 October 2007 hV4- 2 w 7 aecelrhf2w7 13MrxlthAverage

Reqwsted level (75 days hemmy)

Pro Forma AdJmtrmnt from Yesl YE

March 2W7

Ad+bnsnl F m 13 month avg.

os1

Dacember 2 w 8 January 2037 Feha-y 2007 Match 2007 April 2007 May M(17 June 2007 July 2W7 h Q U & 2007 September 2 w 7 Odober 2007 NmemberM07 Deeembsr 2007 13 Mmth A m p

Asquested h l

Pm Forma from T& YE

Total Cad and Oil PAL Forma Adjustment

Dee2007 Sooner Light Oil (E?) Dec 2007 W e s h o e t a h LinM Oil (#2)

DeE 2007 Oil Lmrenlory

TonS

1,137,770 1,058,475 1,087,820 1 .I 13.544 I ,215,847 1.407.088 1,381,810 1.362.134 1.260.549 1.194.421 1,474,997 1,909,798 1,917,3m (a)

1,350.352

2,475,000 (b)

1 667,611 I(b)-(a)

2.124.M (b)

Gallm

9,916,814

9,715,676 9,81a,424

3.782844 1,940,452 1.QWm 1,725,397 1,6M,l2? 1.832.888 1,587,835 1,466,894

714,571 628,113 (e)

3.579.Bl

628.119 (f)

1-1 (9-m)

(A)

598.113 30.000

628,113

SCHEDULE 84.2

$ Arnwnt

52[3.165.116 $19,2%,4BI 519.280.975 $18,774,941 $21 .m,m 925,313,026 $24.80[3,728 024,435,191 $22.510,057 el ,335,225 =,?-,I 14 $35,rn,B35 $35,444555 (C) $24.3[34.364

5 72.21P,015 Id)

1 36,774330 IId)+)

s 47,914,651 Id)

Amount

ww,= $3,549,234 $3,4 n,4 R? SB29.988 os5.355 $5 5 8 , s 1 W32.271 W14,135 $378,487 1363,578 8449,88[1 W78.458 5345,075 (a)

$1,193,039

0 907,905 (h)

t Irh)-b)

T S 37,337,360 Itn 16 +In 34

S 339.528 s 5.546 1 345.075

'08 Fore& Coal cast

S2Kt794 pertm

'07 R e p l a m t Oil Cost

$1.4454 p @ i m

P u RP 0 s E : This adjuslmenl inmeas86 rate bsse due b increasd requirements for mal and of[ i n d o r i e s . Tiw incrwsed cc4 requlr%mem rquwmk 4 75 day level of coal hventnry MLch repre- fhs cptlmil tfadmff W n s m t s and possible shatage costs.

Suppiing Schedules Rscap S&dvles: (A) W.b, E4

8/27/2008 Paga I of 1 8:45 AM

OKUHOMA GAS AND ELECTRIC COMPANY ORMA ADJUSTMENT * OPFFtATlMG INCOME

RKlNG CAPITAL ASSETS ADJUST YE TO 13 MONTH

SCHEDULE 64.4

Line No.

'I 2 3 4 5 6 7 8 0 10

12 13 14

~ il

FERC Dehcrjplim AcC0Ul-d

In-ent in Subsidiary Company - Arklahoma Other Investments Working Funds Customer Accounts Receivable Other Amwnts Receivable Accumulated Provision for Uncollectible Aecwnts Prepayments Rents Reoeivable Acm.14 Utility Revenue

Other Regulatory Asseb lnme Taxes Recoverable in Future Rates-Federal Other Reguiatory Assets-Income T m RemveraMe in Future Rates-State Other Regulatory AssetsdAFUDC Recoverable in Future !?ates

MismIlanws Deferred Debitsother Preliminary Survey and lnvestigaiion Charges

Pwpose: To adjust the YE bslanoe to a 13 month average which is mare representative of the expzckd balanm going fommrd.

I I

123.1 124 135 142 143 144 165 172 173

182.3 282.3 102.3

4 83 $86

Amount

202 30,669

1,092 8,905,960

(2,340,242) 153,606

(645,481) 1,m

(I ,948,105) (7,074,177)

(686,661) 407,940 646,044 101,969

0 (2,446,281)

Supporting Schedules: Recap Schedules: (A) B-4.b. 6-4

812712008 Page 1 of 1 8:45 AM


WORKING CAPITAL ASSETS OKLAHOMA JURlSDlCATlON ONLY REGULATORY ASSFTS TEST YEAR ENDING DECEMBER 3'i, 2007

PRO FORMA ADJUSTMENT - OPERATING INCOME

DOCKET NO. 08-1034

SCHEDULE B4.6

1 2 Other Regulatory Assets-Storms 3 Other Regutatoty Assets-McClain Plant 4 Other Regulatory Assets-Other 5 Other Regulatory Assets-Pension Oklahoma

Other Regulatory Assets-ocC Assessment Fee

6

FERC Amunt Amount

182.3 (613,284) 182.3 (35,853,591) 182.3 (1 2,436,698) 382.3 (300,454) 182.3 (24,760,567)

(73,964,594) 2

. ,

Supporting Schedules: Recap Schedules: (A) M . b , B-4

812712008 Page 1 of 1 8:45 AM

SCHEDULE B4.7 OKLAHOMA GAS AND ELECTRIC COMPANY

WORKING CAPITAL ASSETS MATERIALS AND SUPPLIES TEST YEAR ENDING DECEMBER 31,2007


DOCKET NO. 08-1034

Line FERC Amount NO. Description Account

1 Plant Materials and Operation 2 Red bud Additions 3 Adjusted Year-End Balance

13 Month Average Adjuslment to 13 Month Average

I54 (4 59,874,271 6,046,949

65,921,220 59,782,655

(B) 6,138,565

(A)

Supporting Scheduies: Recap Schedules: (i B-5 (A) B-4

(B) B 4 , B4.a

812712008 Page I of 1 8:45 AM

Urn A n t No. No.

I 123.1 --

Dmcenbw vms

3,026.051 118.857

i 7 . i m

M.l YO1

3,1ZU.527

146.786

1 r . i ~

m.am

rpn l W 7

17,167 3,16%W

i67.061 583,978

ocmbar mi

a , w m 11.107

mi mu7 --- 17.161 11.1S7 i1.167

2.81631 2.WOml 2.976.W 2 3 4 5 6 Y a 9 10 I 1 12 13 14 15 i s 17 I n 1s 20 21 22 23 14 25 fb n 29 28 m 3i 32 33 34 35 36 37 38 w 40 41 41 a M 46 48

124 128 131 134 136 142 143 I 4 4 i45 146 151 $52 114 165 171

173 114 170 181

182.3 t82 3

182 s

in

1823

182 3

iaz.3 r a i ~ 182 3 102.3 1 0 2 9

103 i n t 3

186 in6 i E 8 1* 186 186 i86 188 111 111 1IO

83217 1,901,973

14.m 14 I. 7 58, ge 9 12677.25258 wmmi

e4621 3J,O11.15b

$8584.328 2m4.507

15,924 9(.835,2dU #mu3

6.488.783

W A H S ai,w.1m 0,115n67 1.110.374

13,473.Wl ?3LM

1 W7.785 2%807,B18

i36,SbE 21,922,108

4W,867 9QdM.W

~ 1 7 8 , 9 3 1 d,W.427

1 1 , m 34,231,240 3.32B.102

8,7Q4.104

247,100 29Ao6.058 939999.098

184,168 32680,861

5 r . 4 5 1 m 4,171,059

. 12.730 41,295240 4 3 8 . 9 8 1.772.551 OdlB,lW

34930

, 10.s10.ss1

IU.i36,861

mi$.~i

i 4 , 2 4 w e

228,302.rao Ll .pO6.VO

l,W3.524

1.26%445

6%782.65$ 3,1111,745

i a m i 3,735240 SmE.Et4

948.645 e.eit.nio

474,lQZ 3 7 B U I, 5 106%,461

10.Bb.W1

11331

2,842.51[1 m.m5240

15,524 4ofi95.m 12.113,IU

1,191.ow U.7E4.643 0311.3BB m w m

15,WaAOTS 110,430

11.1cQ.4811

12RR1114 1 1 2 1 4 , M

212.121.180 i m w e

14,dw.4Bg

320,W 32sss '

lW97.65i M, 125240

811872.178

322,488

ao.amzii mz.147~45

1 g m . 4 1 1

B21#7RWi

8/21/2008 101 1 Q3a AM

OKLAHOMA GAS AND ELECTRIC COMPAN' NONYTILfn PROPERTY & ENTERTAINMENT FAClLlnES E S T YEAR ENDING DECWBER 51,2007 DOCKET NO. 08-1 034

Line Ho.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 t9 20 21 22 23 24 25

Account NO.

121 t21 121 121 121 121 12f 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121 121

I22

Type of Property

Arbudde Plant Moffeff Disk Sub Marietta T o m Dtstr Sub Paris #Z D i t Sub-AR Carnargo Disk Sub Deer Creek Subsite Fargo Subsite LW Sahara Subsite Tishorningo Subsite Bowlegs Subslts Kennedy Subsite Twle Regulator Subsite . Prairie Mew Subsite Juniper Sub (Land) 23 Acre Tract ai Pauls Valley Muskogee Pob Yard (Land) Pauls Valley Warehouse (Land) SW 5th Construction Facility (tandl surge protectors Panther Subsite Konowa SubSie Garbei Tap Su bsife Huh St SW Station Subsite Old McCIoud Subsite Ash Dlstribution Subsite

Total Non-Utility Propetty

Net Non-Uttltty Property Less Acurrn. Depreciation

SCHEDULE B-6

Amount at end af Test Year

10,724 860

' 414 158

26 154 28

2,687 9,343

213 3,MO

<2,804 184

7,586 9,609 8,414 6,158

21,854 187,732

9,311 1,241 220 705 212 41 0

286,885 (186,805)

(A) 100,081

suppomg schedules: Recap Schedules: (A) B-f, 6-2

812712008 1

8:44 AM

OKLAHOMA GAS AND ELECTRE 00 YPANY P W N T HE[ D FOR FUTURE TEST YEAR ENDING DECEMBER 31.2007 WKI3 NO. 08-103-jJ

SCHEDULE B-7

Uns No.

I 2 3 4 5

5

7 a

i o g

71 '12 13

14

15 16 17 1B

1Q 20

22

23 24 25 26 27

20

29 30 31

32 33

34 35 38 37 38 39 40

4P 42 43 44

45

46 47 48

49

Aequsltlon Data

(31

1074 1983 1489

1183,1988 1985 1971 1978 1074 1073 1074 1873 1 972 1969 1870

1965 1972 1967 1 972 1 972 1 Q70 1 QE2 1872 1970

7967 1971 1987 i 987 1989

1984

1066 '1989

?968 1472 1974 1 057

1957

1973 2004 1066 1966 1974 1974 2002 2002 2006

2007 2W7 2007

LAND EASEMENT EASEMEMT EASEMENT L4ND LAND LAND LAND LAND LAMD LAND LAND LAND WAND LAND LAND LAND LAND

EASEMENT LAND LAND LAND LAND LAND LAND LAND W D LAND LAND UNO LAND LAND LAND

W D LAND FAND

EASEMENT LAND

EASEMENT LAND

EASEMENT LAND U N D LAND LAND

EASEMENT EASEMENT

w n

FERC Agcwnt

(3)

360 350

350

350

380 350 350 350 380 B O 360 350 360 380 360 360 380 350

350

360 300 360 380 980 Z#O 350 350 360 350 360 380 3EQ

380 980 350 360 300 350 3eQ 360 360 360 360 360 380 360 X D 350

RentdRevenue Projected Use Amount Received

Johmon Sub (AR) 345 KV H-FrameW. Ft SmW b p Lin 161 KV H-Frame-W. Ft Smlth b p Lin 345 KVTcwer-W. Ft Srnb L w p Line Dale Sub Wrnond Sub Gadson Sub Jayoea Sub Sacred Heart Sub Seran Sub Tan Sub Wamrlck Tap Sub Acorn Sub Numa Sub Anderson Road Sub Barnes Sub Chisholm Creek Sub Earlywine Sub Earlywh Sub F~eway Sub Kelley Ave Sub Springdale Sub Post R d Sub RiUOevlaw Sub state mter Sub Midwest Blvd Sub Newxistle Sub Banner Sub Breckenridge Sub Canadian River Sub Indian Hllls Sub Love11 Sub Purdue Sub Rancho Sub S E 134th Sub Sooner Road Sub wheatland Sub 138 KV Piedmont-Haymakar Line Mwntainburg Sub (AR) Mountainburg Sub (AR) SW 29th S t e t Sub JohnmnSub (AR) Shady Gmve Sub Sahorna L a b Sub Land Central Sub (AR) Y u h Sub Oil Sands Sub

(5)

42.059 54,855 37,602

364,720

22,007 6,336

140.076 3D,lB7

2,632 12,051 5,237 4,126 5.907 4

10,244 5,543

14,009

7,752 57,733

1,193 28,049 11,055 11,373 18,590

4,308 5,282

10,488 9,577

36.881 5 . m

15,e89 3,269 7,273

28,182

5,231

'10,168

17,388 149.208

375 22,359

365 68,834

102,519

ie ,gm

8,824

964,092 1B8,027 64,871

(6)

0

0

0

0

0 0

0

0

0

0 D 0

0 0 0

0

0

0 0 0 0 0 0 0 0 D 0 0

0 0 0

0 0 0

0 0

0 0 0 0 0 0 0 0 0 0

0 0

a m m o 8 Page 1 of 1 8:44 AM

lIo(36462 1 loo8440

2008 s ~ a m Prpisds mmp(& O F X I SITIIEMENT SOFTWARE ODF PCI GENMAtiAGER LlcovsE SEAT CWF WlNO WOFTWARE

Alt conrmct RbkSpl A p p r h for Long Range FbMW

W: MIA msmr

TmAL INTANGIBLE

stem Pmduclion

SO1 PYRITE HOPPERS SO1 BOILER ELEVATOR W R O L S W'I BOTTDSA ASH SLURRY PLMR €0 DUST SUPPRESSION FOR RCD AND STACKOa SO1 UFQRAE LKjKnNG PROJECTS. FANS $D REGlAlM DUST SUPPRESSION 502 UPGRADE UGHTlNG PROJECTS. FANS . SM3 SERVICE AIR COMPRESSOR MK5 15 Tcxl BOWL MILL CRANE UPGRADE MU* HYDRO BINS MT1 BATTERIES REPLACEMENT HL PORTABLE AIR W P R W R MK4 CIRCUIATWdO WATER E3DSTER PUMPS SM AOWlNlSTRATWE WlNG AIR CONDITIONING $01 ALTEREX MOM MIOIIULE MK 6 ECONOMIZER Y W 5 VENT FANS FOR BolCER ENCLOSURE YK4 CEM UPGRADE 90 WINAGE PROJECT PHASE 1 SO W n s H w w N WMP SM SANITARY SEWER SYSTEM SM NEW HOLLAND MWA TRACTOR MK4 CT TRANSFORMER BUSS DUCT REPLACE WI WBE MK 6 W H A T E PUWP SO1 MERCURY MONITCRW so2 MERCURY MONITORW HL CATFloMC PROTE'XION SYSTEM REPLACEMEW YT CATHODIC PROCTION SYSTEM INSTALLATION MT TURBINE ROOM ROOF REPLACEMENT HL 8 cf MAKE-UP W P R E W E M W T MT 3 CH4F3 RECORDERS REFIACWNT HLe COe MONITOR REPUGEMPIT MK4 MVlSKlN PANEL OSCILLATING F E l R 4 3 S MKB LdERCURT YONmORING FRWECT MK5 MERCURY MONrrORlNG PROJECT MK4 MERCURY MONIMRWG PROJECT MK8 PREclP m R O L HOUSE WAC SYsTfM YK3 MAW TURBINE SUPERMSORY INSTRUMWTATDN SM UPGRADE WATER TREATWENT PIAM $0 UPGRADE ClRCUlATlPlG WATER CHLORLM47Orm SYSTEM SO1 RH SAFETY VALVE ADDmON $02 WLER ELEVATOR CONTROLS SO1 VOLTAQE REGULATOR SO CEMS DAW W A R E UPGRROE SM ISOLATION VALVES FOR A U RETFNXS YK 3 DMF? GAUGES $0 INSTALL HEW ULTRA M W ROOF EN3 REFURBW GAS TURBINE M5 TURBINE LP1 k 2 BLADE REFLACEMENT MOB MI GATOR PURUIASE

HL B.T.B, C r m S NETDAHS AML SOF HL ENTRY ROAD RESURFACING HL CATCR PURCHASE HL MACHINE SHOP RDDF REPLACEMENT HL POTABLE WATER FILTER & CHLORIMATDN SYSTEM H I A T AVO BREAKER TEST SET HUMT FORTABLE TABES REPACEMENT HL6 A CDNENSATE HERTER LEML HL8 A SERVlCE WATER PWvlP HI3 FD FAN BEARING OOLUNO HLE SAMPLE PANEL M m R HL7 SAMPLE PANEL W E E R HW SAMPLE PANEL MEER MK 4 b 5 CElvls NETOnnS XML SOFWARE

,_

IIL ~ M I B n m RADIOS

MK e ECONMUZER

INTAWIBLE PROWCT10N

RTBINTANOIBLE INTANGddBLE

GENERAL P M GENERAL PLANl GENERAL I T A M

PRODUCTlON PR-TDN PRCOUCTDN PRODUC?K)N PROUUCTDN PRODUCTION FRowmoN P R O W O N PROM3CTION PRCDXTION PRWUCTION P R O W C m N PRWUCTDN PROOUCTDN PRODUCTlON PRODUCTION PRODUCllON PROWCTlMd PROWCTlON PRMWCl7ON PRWUCTION PRDDUCTION PRODLICTDN PRODUCTDN PRODUCTDN FRODUCTON FRODUCTlON PRODUCnON PRowCTloN PRowcfloN PROwcTlMd PRODXl lDN P R 0 WC TI 0 N PRODUCTON PROOUCTDN PRODUCTON PRODUCTDOPI PRODUCTION PRODUCTION PROWMlON PRowcTloN PROwcTlON PRMWCTlON P R M3 U C Ti ON PRODUCWN PRODUCTDN PRODUCTlON PRODUCTION FRODUCTlON FROOUCnON mmmi P R O w c t l o N PRODUCTION PRODUCT1ON PRODUCTKIN PRODUCWN PRODUCTION PRODUCTlON PRODLICTION PROwCTloN PROWCTlON PROWCnON PROQUCTDN PRODUCTION PRODUCTION PRODUCTION

7.ass.m 34221 m829 25,783

2,881,451 t,m

17,912 3.850,899

2SBZB4 316.625 172,824 214291 19.m

284,412 28.870 51.09'1

m.514 ?70,33Q 73.71 1 19,080

$45.185 i a v m 1m,T7B

3,432.046 188.<73

6,557 181.338 149,084 314,604 20,041 34,958 7,874

1.887211 520.272 79.080 72.073

440,551 78.945 18.385 28,a57

120.488 m5,eoi 399,9lE 841,884 2 7 . m

. -41.785 2,530,674

7.882 iDi.om 314.317 212.11

7.742 60,137 lo,= 76.179 67,628

4,198,MD 9.g23

73,sm 185,116

Wz3

26.524 44,853 8.101

90.439 83.68( 45.841

13,57? 18,311 13,300

3,038,819

10.12~

5 e , w

e,m

24.302

1 d l 2 a44 AM

MK RE-ROOF N W & R 1 WAREHWSE MK RE-ROOF STACKER SMTCHSMR BUILDWQ MK RE-ROOF RADLAL STACKeR E L U S E W I W N G MK RE-ROOF TRACKSIDE RELAY Bu1LMhG MK RE-ROOF WELD SHOP MK SPARE REVERSE m S BOOSTER PWPS MK TR*SH RACKS 8 TRAVEUNG SCREENS MK WAREHOUSE FORKLlFl MK WATER W A W hlK3 3A IHSTRUMENT AIR CCMFRCSSOR UIU CEMS N E T W XML W A R E Mx3 FIRE PRMECnON MK9 NEW RODF U N r 3 CDNTROL ROOM MK3 U-DE STEAM DRUM LEVEL I W3 VOeTAQE ReGUIATOR MK4 NEW ROOF ADMIN BUlLDlluG MK4 GENERATOR STATOR AND END WINMNG SUPFORT SSTEM MK4 MERCURY IMONITCRIIUG MK5 15 fM9 8owL MILL CRANE UPGRADE MK5 HYDROBINS BorroM GATWACTCIATOR YKB ADD RATFORY ABOVE HOT AIR YK6 BELTS 15 & 16 SCALES MKB CAUSTIC TANK MK8 CEMS NE3DAHS W L SOFWARE MKB CROSS CONNECT GLAND WPPCY MKB CT TRAVELING SCREEW-CRCWATWG WATER WMP MKO DIFFEREISTLAL RELAY MK6 EMERGENCY RECLAM SUW PUMP MKB FLY ASH I-OFPER ISOLATION VALVE MKB COOUNG TOWER BOXES MK6 INSTRWJENT AIR FLOW GAUGES MKB MERCURY MONITORING PROJECT MKB CIRCUIATIW WATER m T € R P W P INLETr'OLllU3 YK8 IWXWoJ COOLER WATER PIPING MKB SOOTBLOWER CONTROL W REHEAT SN€W VALVE MK8 SEAL WATER FOR W7TWd ASH. W S L CUMKER GRINDER MKB UPGRAOE STEAM W I N VALVES MT 1 8 2CEM8 NElDANXMLSCFlWARE MI I 2 ACID T A W REPMCWENTS MT 1 & 2 BLGWOOWN TANKS MT 3 & 4 CEMS NETOAHS .VAL SOFTWARE MI DEMINERALER ACID TANK REPWEMENT Mi LGW VOLWME WASTE POND LINER MT REVERSE O S W S S CONlROLS WT STORM WATER O W A L L MT1 BOlLER BILG!? SUMP W P Mf4 Gl m N G TOWER ANNUNUATOR SM IAOONDWSER WLET WpirfR Box SM CEht3 N E T W XML SCFIWARE SM SANITARY S W E R SYSTEM EM TURBO GENERATOR LOWER ROOF REPV\CEMENl S A UPGRADE WATER TREATWENT PlnM SM1 #I MAIN STOP VALVE SM1#1 MAIM STOP VALVE SM162 MAW SXlP VALVE SM1 W R I N G WBE WATER HOUSE SMj BFPT #I STOP V A L E AFTER SEAT DRAIN SMI BFPTW STOP V A L E BEFORE SEAT O W N S M Z BFW #Z SOP VALVE A F E R SWT W I N SM1 BFPT #2 STOP VALVE BEWRE SEAT DWUN SM1 ECOMOMEER INLET HEADER MI W I N STEAM LOOP DRAIN VALVE W 1 OIC HISTORIAN SOFTWARE MI VOLTAGE R E C O R E R W VCLTAGE RECORDER SM3 WXTAGE RECORDER SO AIR HANDLER PIATFORM SO CDAL YARD C M N E PIATFMlM SO DWT SUPPRESSION $0 WGART DUST M T W O R S 80 HOIST FOR FLUIMUNG W W E R SO LAROE FORKUFT So CHAIRS BUSINESS ADfiAINISTMIION $0 P U R C M E CART SO BROERSON CRANE SO W N W A E L E WATER UNE SO M E R WMP FDREMY so ROAD SCRAPVI

PROWCTION PRMlVCTlON PRWVCTlON PRmUCTION FRODUCTlON FRODUCTlON PRODUCTlOpl FmnucnoN PROWMON PROWCTlON PRMWGIDN PRODUCTION PRMKlCTlON PRODUCTION PRDDUCTlON PRMIUCTlON PRODUCTlON PRODUCTlCN

PROWCTION PROWCTLOPl PROWCTlON PRCQLETKIN PRCOUCTIDN PRODUCTION PR 0 0 U C TI ON PRODUCTION

PRODUCnON PROWCTlON P R O W T D N PROWCTWM PRODUCTION P R M, LIM IO N PRODUCTION PRODUCTlM9 PRODUCTION FRODUCTION PRODUCTION PRODUCTlDN PRODUCnM.1 PRODUCTIGN PROWCTODN P R O W m N PROWCTDPI PROCWCTION PRCOXTION PRODLETION PROD U CTI 0 N P R 0 D U CTI ON PRODUCTION FRonumm PRODUCl7ON PROWCTDN PRODVCTDN PRCGUCTION P R MI UCT IO N PRODUCTION PRODUCTlON PRODUCTlON ~onucTlop1 PRODUCT1ON PRODUCTION PROWCTDN PROWICTDN PROWCTDN PRODUCTION PRGDLCTlON PR 0 0 U CTI 0 N PRODUcTlON PRODUcTlON PROWCTDN PROWCTDN PRC€OXIDN PRWUZTION PRODUCTION PRODUCTION PRODUCTlON PRODUCTION

P R o o u c n m

mooucnw

88,071 14,1?8 i?, i3e 23,290 91,868 18.184

298.878 M.378

405.040 ZB.SU 13,308 81.a 4 B N 5 2z.m

111,988 524,1152

3.037,m 138.115 3M,7BO 151 .m 244a751 25,315 60,758 13,308 12,858

2as.528 18,227 18.4%

133,781 87.548

7.595 i w m 87,- 7 ~ 5 5 9 am4

124.43 2.182,m

m.978 13.333 n.01e 7 5 . m q 3 w

122.049 21%.wo

41,435 3 1 , i a ~ 21 ,Bo2 7,071

101.6811 19.308

265.578 159.184 373.135

7.158 7.158 7.158

24,126 8.333 7.lE8 7.B37 7.1%

878,816 10.57E

147,805 7,167 5,272 5372

i 5 . m 20.252

588.418 5e7,m

5 . m rn>756 5,288 7,871

zm.sss 40.504

200.802 15.t88

l<006515 60 WRCE WN TRIPPER UGKTlNQ PRODUCl7ON 20m Proisd

m 7 m 2 o f l 2 6 ~ 4 4 AM

1‘1008519 1loD5a94 1 1 ~ 11- 11- 11o08502 7 1008524 21008501

17ML581 13-7 11mk52.3 11- 11- l l w 8 5 0 0 11wswo 110085c4 H W 2 1 1 1 W 7 4 1 l l M 71W5375 1 1 W 4 11OX575 5202a83

wm=o

110507M 11050930 ‘TI051082 13051 101 11051001 t1051102 1111511m ‘110511DB 11051111 111w761 HI00762 11051112 11051 lD4 1 1051 107 1 la1 113 l l rn1105 1 l M t 1 0 8 111x6305 11w8395 11008517 11-7

21229907 13290180 11231402 11233321 1124237s 1124sMo f7Z?7MO 11214wo 11234080 1 1 2 1 m 11115320 112172ZD 1 1 2 1 7 W 11118209 11219223 1 1 2 7 m 11.225240 71227260

11m341 11-4 1 t22f1360 11228101 11228520

n n m o

SO1 DRYER INSEXMENT AIR DNY So1 MERCWRY MNmDRINO 6M PMTFORMS FOR BOILER EWWSURE 10 So1 PLATFORMS FOR M l E R ENCLOSURE 1F 501 PRECIPmATOR FAN AccE55 PLATFORM 901 REPIACE STATDN BATTERIES 801 SLURRY LWE MANUAL D M N VALVE $02 2B HOPPER NOZZLE BOOSTER PUMP 802 OWER INSTRUMENT AW DEW PMNF SO2 MERCURY MONmORING 5(x WTFORMS FOR BOILER ENCLOSURE ZF SM PLATFORMS F O R BOILER ENCLOSURE ZG 602 PRECIPKATOR FAN ACCESS PLATFORM 902 REHEAT SAFEIY VALVE ADWTION 502 2A HOPPER NOZZLE m T E R PUMP SO2 REPLACE BMLER ELEVATOR COMTROLS @REPIACE BotToM ASH SLURRY m P P B W G UPGRADE METERING AND WADA

PSS 112 TON PICK UP ’TRUCK PSS LOWX.WEW\TURE BATE CAUQRATOR PSS VIBFATDN CALIWTC47 MK5 W O E REPMCEWENT MW TURBINE FAILURE 2007 pmjncb Wudd on SChodW BZ.6a VARIOUS PRGDUCTION JOBS (under sww sech)

.

PSS FURN~TURE INSPECTORS omcE SM

TOTAL STE4M PRODUCTION

OTHER PROWCTKlN WD ANNUNCRTOR Mc PCANF C W R UPGRADE FRM GT COAIPRESS CWF METEROLWCALTOWERS HL 9 I 10 CEhE NETOAHS XML SOF HU,lO ACCESS CONTROL RWERC l l I C C E M S M W X M L S O F F W A R E MC CONCRETE PADS YC MDCIAIN RIVER DISCHARGE MC RAW WATER UPGR4OE BASIN FEE MC SKY CLIMBER 1 W W f C u k l B w Z Mcl GT1 HOT GAS PATH INSPECTION klcl HRSG HPAP MUM REWNDANT Mcl W I E W O E GT7 MCZ GT2 HOT GAS PATH IPISPECTI~ MCZ HRSG HPllP DRUM R E D U N W lac2 ME WOEBE G r 2 PSS EENlLY NEVADA 408 BOX B AN PSS MELO TEST W l P - FLUKE H !%TWO CHANNEL MICROLOGS PSS FAILED IN SERVICE,PRRIECTS

TOTAL OTHER PRoMlCTlDly

TOTBLPROWCTW

8316)97-TD-D68 3116. CALLERY S U B SPBC - INSTAL TRANSFER nilP gS1514&TGTSB48M. WOODWARD DlFl RP 102 - REPLACE B R M t E R WSSW>l338 Wl DRsPER LAKE FLS CARRIER. REPIACE POWERLINE CARRIER 8078747. TC-TSB 7316 TER 3009 SEWN- - R W C E FAI-ED LINE TRAP 8084240. TD TLN 6fw12.22 R f R STRS G‘- MAY M STORM 8062245 TC-TSE 3111-TER %MIRELAYS Fl8 REPLACE Wrrn STD RELAYS 0 1 ~ 1 . T D . O M P A I E D M O N D PURCHASE Mj, SLDE - IMEGRATED TRANSMISS 007281858.TD.TLK13804~01.CONSIRUCT ENID NDUST TAP TO ENID INDUST SI

7271m5 TbTW-086032-01.8mnw T e B r m w rd tap Lo Bmoo fd sub - assign WfM834.TUTLN-731-Ol .aSAGE TO ENID INSTAU DROP INTO OIL SANDS SU M)727846?,TDTLh,TRANS WBENNINGTON. BLUE BIRD- B J I J NEW W N S L h 018JoJ041.TD SIP STND 005. .NSTAU NEWROUERSAT ARCADIA. DMPER OM TD-DSB741O.M4UDTAP sub. RWYTlRatey W8314712.TDTS&6622.SPM) WORK AT L J M SUE REPLACE LINE RUAYlNG WB314Ml.MTSB.VARIWS LOcnTIONS REPACE DLP RELAYS 01€3@3‘180 TLFTW-138013.BEELIM-AEP RIVERSIDE RECNDUCTER M . E S OF 7L 8316768.TbTSB87ZS.lnd1~ rG+ Trsn Sub - DESlGN AND CONSTRUCT THE TRANS 01830210.TDoSMZQ9 CLRSSEN SUB INSTA-L rlGH S I M iP4TERRUPTER.S CW316440,TDTS&7S18 SUP. W 0:SEYINOLE SUB. PROWDE SRVC TO MOTORS 0 0 8 5 9 0 ~ . zmf ICE STORM. WARNER TAP - WELS SUB m v & ~ i 4 5 t i . n ~ m i i . i . 5 maus o f n s w w . PARK LN-VALNV~EW TAP OlBSm44l.TD.EUILD e MILES 1SW- TLN BETWEEN EDMOhD GAREER AND CHm o(38314889 TDTW.SUPWOR WORK ORDER - W 1 FIBER SHIELD W RE PRWE

PRODKIlOF1 FRODUCTlON PRODUCTDN PROWCTDN P W W C T D N PROWCTlON PRMXKrnON PRMlUCTlON PRODUCTION WODUCTION PRODUCTloN PRODUCTDp1 PROWCTlopl P R O W I O N PR-ON PRMlUCTlOFl PRQDUCnON PRODUCTION FRooucnohl PRODUCTDN PROWCTDN PROWXION PRODUCTION PRODUCTlON PRODUCTION PRODUCnM.1

PROWCTlON PROOUCTlON PRODUCTION PRODIETION PRODUCnON PRODUCTOW PRODUCTDN PRQWCTlON PROWCXION PRMXICTION P R M X m l O N PR-ON P R 0 D U CTI ON P R 0 D U CTI M PRODUCl7w.1 F R O D U C W PRODUCTDN PROWCTION PRMWCTDN PROMlCtlON PRODUCTlON

PRODUCTION

TRA N 8 M1 S S IO p1

TRANS Y SS IO N TRANSMEWON ~ W O N TRANSMISSION 7 FANS M I S S T RA N 6 Y I S S D N TRA N S MI SS IO N TRANSMSSION TRAMMIWON TRAN€MrssIoN TRANWISGiON TRANSMISSION TRANS Y I S S 10 N T RA rS 6 MI 8 S IO N lRAFtSMlSSlON T R A W M W O N T R A W ~ O N T RA t4 S M I S l C 4 TRANSYISSDN TRA N sld I S S IO N T PA N 6M1 SS IO N TRANSMlSSlON

wzn 155.329

11,382 11.392 20,252

15.71

18227 58B.soB

t1.392 11,392 20>252

134,498 5 4 . m

2S8,W3 167.929

583 8 . W

24.214 5,675 7,328

222.855 1 ,BM.B42 (174.12W

B.673 44,lf7,33*

11.469 35,783

113.546 13,908

10.505 9.047

934,871 318.s55 22.4% 22,458

7,460.DS3 1 9 . m

580.544 7,d50,0E3

18,W m,m 71 ,m

5,311 14Z2.W3

/025.204 1%2n6,14@

w.m

%5,32 5,8 Bo

(32.882) (93.1 12) (16.7Ml e7.w

(155.192) (147~2) 14.317

1,350,504 848.825

10.514 14.m 11.5961 13,898

174,294 8,746 6.080

16.017 26.512

IOQ884 183,028 85a.374 10,879

187.983 0183025sD,TPTW,BW RIGHT OF WAY FOR A 198W LINE FROM W M I N TO EAR1 TRAN8MrSSION 3o.m

712211E41 0 0 8 3 1 5 1 2 Q , T D T S ~ 1 2 1 . ~ R l N Q SUBINS.- INSTAUA FAULT RECCRDER TRANSMWON 48.354 5-

3d12 8.44 AM

1122B704 11226740 1222B762 1122Brn 1 IUSBBO 1 l22B881 1122m%! 1122BB83 1lPgegq t12298B5 1121BBBB tlP98gf 21229985 11za=8 11228987 11- 11230024 1 1 2 m 5 1129Mw27 11290121 1 1 2 m 2 2 112m182 I t231380 1123ZD07 11232140 11zspz[I 112322Bo 112525139 11232320 11232340 21232420 112s35w t1m540 tIE3551 11295984 11235w5 11235387 112242a88 1 t 2 W 12235402 11235420 1 7 2 3 m 2 11- 11237689 11237670 11291872 'I 1237873 11mi3 11zsTlBl 21237681 t1237BBa 1 j 2 3 m 3 11238000

l t Z W 4 C 112- ? 1239842 11298880 11ZIW1w 11240220 71240222 11240322 11240324 1 1 2 m o 11240503 112405al 112-

11240585 11 2 4 O W ?I240820 11240840 11240841 11241)&12 11240980 112415oO 11241521 11241755 11241808 11241895

1122.92ao

112am3

DIBSM761.TMTBQEm.VBI SUBSTAlYON: UDTCRIZE DISCONNECT SWTTCHES 01 OIBS(rZTBO.TD.INSTAU. METERS AT WFK: LOADS 01€3~8B3.TBTS&S198.PEGAN CREEK: INSTALL 2ND BUS TIE TRANSMRMER 00B3154B2.TWE&5'I2IaSJJBS W AT CHICKASAW - IWTALL BREAKER ~182M,TDaSg4281-TER4W3.TP:DLP RELAY CnANoEouTS ~16204,T~DS~4282-TERSW3.TP:FLEPLACE FLS DLP RELAY8 W891~5,TPDS&428~TER~WI,TP:REPLACE FIS DLP RELAYS 0 0 8 5 1 B M 6 , f D O S B R - S W l ,TPREPLACE FIS DLP REIAYS OaB3162O7.TD-DS&~I 1 l-TER-3WZ,TP: R E U C E FIS OCX RELAYS 0[1831820B,~DS~3111-TER-SDOQ,TP:REPLACE FIS GCX RElAYS Oa831820Q,lD-0$&911 l-T€R-3004,TP:REPLACE FIS GCX RELAYS MIB91821O.~OS&815I-TER-SW4,TP.RE~Cf FIS OCX R W Y S 00B31~O.TDTLK2SW4241.PURCHASE ROW LINE FRCM MCCLAIN TO E A R L W M 1 8 9 1 M 6 ~ . l D l ' L P + l S ~ l . E 4 R L Y \ M M - BUY ROW FOR LINE FROM EARLYWIN 00831B%B2.fD-TL~li1131441~E4RLWWNE - BWROW FOR UNE FRCM EARLYWlh

00sS16907.TBTSLe410208 EHV L R U Y REPLAcEklEM ARCADlA W 7 ~ . T P T S & 7 3 1 8 . E H V L R E U Y REPIACEW+NT,S€MINOLE WwERpLANT WB316WO.~TSB31M,EW L REIAV REPLACEMENT MUSKCGE

o O B 3 1 7 1 1 ~ . T ~ ~ W l - 0 2 . M U S K O G E E - PECAN CREEK SOUTH UNE INTO PED ~ 1 4 7 1 7 , l D ~ s W . P A R K FUCE REPLACE F16 CARRIERS 018WZ~~TO.REPLACE PROTIXTIVE RELAYS w3 FI. SUTn WBOTls85,TDTS8,RfPLE HKiH FCB POTEPCFEWRL TRANSFORMERS ~ 1 1 1 S , T t b T ~ I ~ , ~ ~ l H REPLACE HIGH PCB PT'S OMR 5 OOXE!980,TDTS@-S122,MUSKOGEE SUBREPLACE R E M S RMRSlOE UNE ~ 3 1 B , T b T ~ 7 - C T s 5 1 2 . 6 0 0 p 1 E R PCB R E P U L E LEAKING CT O~D8577B.T~T~91S~~CTS-385.FIS Fr. SMlTH REPLACE LEAKING CT ~ a 8 5 5 1 9 , ~ T s B 8 1 3 ~ ~ ~ ~ , S U ~ FT. SMITH REPLACE HIGH PCB PrS 01 OPsOS~,TE-TSB.TRANSM SUBSTA R M K REPLACEMENT ~MTszz , rPTS~-74 lO,F ls : REPLACE M U 0 TAP !WITCHES 1082295, TBTLN-158Mlko1, HFL-MWd Tap - REALIGN POLES FOR INSTAUATlON 4

~ ~ I ~ . T D - T L N - ~ ~ B O M - ~ O . RP T-753 se - CIWRRON-DMSIOW LINE. REPLACE I 00aO~.TDTLP1-138014-a4.PaoCRbtliff REPLACE WOOD %ARM WlTn STEEL X-A ~ 4 1 . ~ a - n ~ - 1 s 8 o ~ ~ o 1 , & 1 p ( o v r - ~ l ~ b s 1 zw7 ICE ~ R M HSLAnedk- 94W 12/07 I u slwn 8 5 5 3 2 4 5 . ~ T L N - I ~ - 3 , E n p r b -mer Tap - REPLACE STUB POLE B 5 5 3 3 s l . T o T L ~ 0 7 , C ~ M m ~ TagWhtsr. REPLACE 3 CROSSARMS fDTLN-088oo7M: 12/07 slomr

wssmoa.m-rsea3ismoos EW UNE R ~ A Y REPLACE

WB3171 t a . T b n w i w i p m CREEK - RWERSIOE UNE INTO PECAN CREE

msm,~~-OB8me-oi,[lrumipma~bei - REPLACE I POLE m e 6 5 9 4 w . m w w i . m n g - K G E BRACE our STRUCTURE 'IWESTED M l B D 4 9 . W - M I 2 , SHAWNEE RfLOCATE TRANSMLSSION ~ ' I B B 1 O , T ~ W I 3 B B ( X 1 2 4 8 , O D O T WK FKG 2 RELOCATE ROBINSON TO TROSPE WW1981'I ,TLTLN-I?4W248,ODOT WK PKG 2 RELOCATE SW5TH m N TRAF W 1 9 B 1 Z , T W W W 2 - 0 2 . O W T WK PKG IRELOCATE PARTOF SWSlH TO RE WB410814,TPTLN-088WZM.ODOf WK PKG 2 RELOCATE PART OF SW5W TO RE ~ I P B 1 5 , T D ; t ~ 1 3 8 D O a - a B , O W T w# PKG 2 RELOCnTE PART OF MEMORVLL Ut w8419981 ,TD-TLN-W242,- PACKAGE - REND TEMP RELOCKTION BTwh W 1 gsSD,lDTLN-1 38W2-90.H€FNER198Tn 1 RELOCATE STRUCTURE OW2~17.TBTtFI-oasDoz-oa.RENENOSE 15TH RELOZATE UNf FOR DEL ClTY OW421 173AHOLSHnRDIN CITY, WW. RELOCATE lRANS W E -1 17s.Beyd-Walnut C% 138W. RELOCXTE POLE PER WFEC MIB421188.TC-TLKWS8L112-34,Rd~ pole6 for mu-@ bric@a pmi& W 8 4 2 1 9 9 7 . T D n N - I ~ - 2 ~ , R M C A T I O N FROM PORTER TO 1 2 A M NE- NORM4 W 8 4 2 2 1 g B . T D T L ~ 7 , R E U I O N FOR J A R D M STREET IN 5TILLWATER BS14465,TW-138MB G a r k - C m TRANSM UNE ROW ACOUBTION OIIBB14985,T~~198012-01.PURCHASE IO MlES OF RW FOR UNE TO ENCOI, OD8315181,TD-TLN-I3BWBM,TRANS DESGN WO TO RECON0 STlLLWATER TO M[ M 8 M 2 8 8 0 . T P T S W l D A R ~ REPIACE 2 ERE4KERS ~ S 1 6 7 2 0 . T E - T l N - ~ 3 o I , ~ - rGDRAZOREACK BUILD 101UllLES OF TRANS 1 o O a S l 5 7 2 1 , l T - ~ ~ ~ 1 . l G C ~ RAZORBACK - BUILD 10 MILES OF T M N W LIN J 2 3 l ~ , ~ W ~ , ~ ~ - M o m i s i r b ~ - NEW I f i lkV LINE MB315CRI.TD-TSB-8131.GWOEARLM1NE SUBS - DESIGN AND CONSTRUCT SUE 01B3M#XX).m,SOONER TO RGSEHILL 245KV UNE COMSTRUCT WBs1&58o.~TLC1~14oI,BELLcowTO WARWIM- HMILESOF ROWFOR NE W g g 1 6 1 2 7 . T P ~ - 1 ~ 4 4 , 0 ~ p e r Lakd !n SE 15h St - INSTAU DROP 1NIO BAR1 PX3t6128 .T&TLN- l~43 ,P& Rd TSp to linksr 2 - RMV STR AND RE-ROUTE LIk OIB303083,TD.REPLACE 1 2 W SWTTCHES Wrm XYlDA 8WlfCHES OlE43W5~TD.!7.SMITH SUB, REPMCE 12WA S W w l M 2W84 SW 0189M083,TDD688t51,PENNSYLVAMIA SUBST I CMANGE T W I N A L MUPlMENl 01890S<tl,TD. BELLCOW 2 S W SUB AND CHnNDLER TO WARwlCK 1- TRANS M18318747.TO-OW;IB~t.OAKGRWE SUB - INSTALL T R A N S F O R M AND RUN UG Ardmap West Tap W831B845.TDDS&a727.STUBDLEMN TRANSM WORK IN SUB 01B3092Bo.TpTLNoBBo20-01. HELENA TAP Boas15O.TLN-138tW. OSAGE- ENID, Lirm Resbraih wo] - iaoo2aBi.m,1.91 ~ s w n d u ~ o r 1.01 m k of 158 kV U r n W70774,TLTLKossooMtCAFlTAL WO FOR UNE RESTORATPOP4 W MUSK TO W7S4fd,TDTU&1102W,TRAN oESGN WO FM( LINE RESTORATION 0 ~ ~ 1 9 9 . T ~ T L N 4 S W 0 8 0 1 . W O G E E REPLACE S t W E POLE STR Wrrn CRC

.

TRAWLSION TFANSMISSIDM TRANWISSION TRANSMI WON TRANSMISS1ON TRANSMISSOW TRANS M I SS D N TRA N 5 M IS 8 W N TRANS M I SS K) N TWN S M I S S K3 N TRANSMISSION TRANWSSDN TRA N Wl S S 10 N TRAMSMSSION TMWMESION TRANSMfSSIW TRANSMlSSlON T W I S S I O N TRAWISSJON lRANSMISSION TRANS M I ss1 ON "RANSMIWON TRANSMIGSKUlt TRANSYISS1ON TRANS M IS 6Bo N TRANS M IS S 0 N TRA td SM I6 S 10 N TRR N SW S S IO N TRANS MISS ION TRANSMISSION TRANSMISSION TRANWISSION TRANSMLSSION TRANMWION TRnlusMWlON TMNSMWION T R4 N SfiA 16s I C+l TRA N SM I $$ I OF1 T FA N S Y I SI wI1 TRANS Y I SSI 0 N TRANSMISSION TRANSYSSION TR4 N S M I SS W N TRANS M I SS D N TRANS Y S S 0 N TRANS MISS D N TRANS MISS 10 N TRANSMISSION TR AN SM S S IO N TRANSMBIDN TRANSMtSSlON TUANWBIMS T R4 N W.4 I SSI M TRANSMISSION TRANSMISSION TI24 N S M IS30 N TRANS M I S S 10 N TRANS MISS b 3 N TRA N SMI S 6 10 N W S M I S S D N TRAMMOSION TRhNEMCSSION TRANSMBION T W W O N TRANSMISSION T RA N SM I ss1 DN T RA N SM I ss1 ON TRANSHISSWN fRn N S M I S S IO N TRANS MI 6 5 10 N l'RA N S Ml S S 10 N TRANSMISSION TRANSMfsSlMJ TRANSMISSIOM T RA N 9M ISS I M 1 RAN SM I ss1 ON TRAPISMISSU3N TRANS Y I S3 D N l R A N S M I S S D N TRANS MJ S S IO p1

82.249 51.988

4,371.9E

1'18.682 89.197 W.711

37a.912

8 5 . m 6Oa2B3

102,495 18,570 rm,m 13,374 11.335 8.128

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16>554 24,m 27,394

473, 1 78 197.2.53 630.084

5,612 28.513

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303.4778 5.871 5.751

$2.661

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.

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W725B885,TD-DLN.GLENMlRST ADD TRANSFORMERS. PEDESTALS 007253776.TpDLN. W M ADD(TION. ADD TRAMSFORMERG. PEDESTALS 7 2 5 7 1 ~ T P D M B 1 2 1 - O(VSI0N AVE AOD W E S , UNDERGRWND CABLE. TRA

7222318.0LN. COWER C W Aw OVERHERD AND UNWGRWWO DIslRIWTl 01)727~.TBDUl.OUAlL SPRINGS VlLUnGE MSTRIBTLTIDN LINES W7278077,TDOLN. CARL ALERT H M L W FAClLtrV MSTRIBLJTION LINES Mnm4aB.TpDLN.cAfpL ALBERT HEALTH FACIUR MSTRlBLmON LINES ~ 1 4 O . T ! H l S S . CHICKASAW MAW, SwlrCHlNG CUWCLE, UMOERGROUNU I MRa85142.To-D6&7119.LwO - IOWA W I N O . TRANSFORMER AND 9 Pw\sE FEEI m o T P D S k 4 8 1 8 , L W CONWRUCr NEW SUBSTAT1ON. NORM SHnTTUU B314M7,OLN-8BZl.JENSEN RD RECONDUCTOR W7280101 ,TO-DSEMD7.MAMLL TFAMSFORMW. RECONWCTOR W72BlPl ,TPDSB. CARL ALBERT HEALTH F A U L W DISTRIBUTION UNES DOB422173,fDDLh' MS5 RELOCATON W7272?25,TD-DUll-?l . O K R I V E R F R M TRANSFMIMERS BoBBO~TW~M4321-71 , SE1[L4Tn SINGLE PHASE OVWHEAD PRMARY LINE OM08W.TUDLN. PAULS VALLEY CONVERSDN 4tW TO I2.5KV OD8S17165 . T E - o S ~ O a . ~ D A R O SU6STATlW.I TRANSFORMER 01)83I~,lDOS&7605.WARNER TAP BATTERIES OM3163855.fDCSB872B C H E W CREEK BnfTERlES C CMLARGER Oa89162M,TPE&QZ4QDEER CREEK SUBSTATDN WATT METERS W7Z7?201.TBDLN41Mi-22. HEMLDCK POLE, 3 PHASE RISER, UNDERGROUND DE M n n 1 8 8 9 . ~ N - ~ 1 7 - 2 3 , 0 7 ~ 1 1 0 7 , SUNNYLANE 3 PHASE F W E R IyTp255187.TpMKB31251, UNDEROROVND WE 3,4WAY mhmCHtW3 CUBlCLl W E 3 1 6 4 2 4 . T W ~ t 1 2 . M ~ S C I B S I A ~ P I FIBER OPTC TERMINAL W8916183.TBDLN.NORTl-l: UNWRGOUNO CABLE HEFNER &PENNSYLVANIA 8314577,DS&5816. PARK LAME BREAKER W8[)88T3B,TPDSk852RN- MIDWAY SUESTAX)N BREAKER 0080889B[I.~DS&B17C-BRK-7021 SAWA FE BREKER O ~ B I , T O - D S M l S r - NE ENID BATTIXIES 8 CHARGER ~ 0 5 3 1 1 1 9 , ~ B 8 2 4 5 , M 3 U N W L SUB TRANSFORMER ~ , ~ E S l 5 7 ~ YC ARTHUR SUB TRANSFORMER M I B 3 1 5 B S O o , ~ 1 1 , NEW 00NSTRUCTION:DEWM SUESTATIOM OoB315E-4g.TbDS&MlO, IGO SUBSTATION

~ l O V 3 1 ) , ~ 1 3 CONSTRUCT NEW SUB: P.AZORMw( W8316750,TDDSB-711P,WARWICK SUSmnnON TRANSFORMER 831592?,TBMN . C O N S W W NEWSUB: DUNJEE 00831~3 .TPMN430B.LOPIE ORK POLES, DlSTRtBUTiON UNE R E L W P D N S 8314588.DSE58of. AHLOSO SUBSTATlON BREAKW AND CMSTROL HOUSE 831387B.OLN-711Q,CONVERT ZODWA AN0 LOAD BALANCE FOR WARWCK DIST U 7278898,TBDLNQIlPP EXPoSmOrm PARK UNOEROROWJD MSTRIBLmON LINE ~ 4 4 D B . T B W A . U R D MUIRFIELD LOT CONSTRUCTW DISTRIBUTWN LINES 007272297, SHAWNEE P R M R Y b SECONDARY UYOEROROUND UNES 4 TRANE4 W ~ ~ . ~ D L N - 5 1 0 1 ~ H ~ ~ ~ ~ RlDOE 3 PH4SE MSTRIBUTDN LINES W ~ 1 1 ,TO-DLM,URPLONE OAK WSTRIBTUION UNES W?24B985,TITDW-321&28. BEElINE RISERS, PRIMARY &SECONDARY WDERGR 0072713O3,TD-DW4 15BTH & PWN OFFEE BUILDING, A M I DISTRIBUTION UINES 007267838.TO-DLN,PROTO# RESEARW BUIUDNG. AW DIWRIBTUION LINES

~ ~ Z ~ Z , T O - ~ ~ ~ I . wwwcm PARKAW UNDERGROUND MSTRIBUTIO).

O O ~ Z ~ W , I D D U ~ - ~ ~ ~ B , ~ R I G ~ pwm, UWERGOUND DISTRIBWDN LINE!

W B ~ ' ~ ~ B ~ I . T D - ~ ~ O , ~ R T MOUWAJN SUBSTATION WSFORMER

OISTRI5WlON OISTRIBUTION DISTRIBUTION D W R I B W l 0 N 0 I ST R I B UTI 0 N 0 I ST R I B UTI 0 N OlSTRlBLmON MSTRIEUTION WSTRIBUTION DISTRIBUTION WSTRIBUrn MSTRIWTON MSTRIBUTION DtSTRWTKIN DfSTRIB'JrION OISTRIMION DIS'tRIBUnON DISTRIBWION 0 I ST R I B LTI ON 0 I ST R I B UTI OM M ST R I B UTI ON MSlRlBWTlON M ST R I B UTI ON MSTRIBUTION WSTRIBUTLON WSTRIEUTLON DlSIRWTION D E W W O N DBTRLWTION DIS IR IWION DISTRIBUIION DBTRIBUTlON 0 I STR I B Lm C+i 0 I ST R I6 UTI ON 0 I STR I B Un ON M ST R I B UTI ON MSTRIBLmON MSIRIBUTIOhl MSlRlBUIYON MSTRIBUnON WSTRIWION DFIRIWTON MSTRWTWN WSTRIQUTDN [YSTRIWTION olSTRt WTDN DEIRIBVtION DtSlRIBUrlON DISTRIBVTION 0 I ST R I B Lmo N 0 I ST R I6 UTI 0 N M ST R I B UTI ON MSTRIEUTION M ST R I E U TI ON E4 ST R I B U TI ON W S T R I B U T D N DIslR!BbTTIOpI OlSTRtBUTDN DWXIBUTION DISTRIBUTION DISTRIBuTlON D IS? R I B U l l 0 N DISTRIBUTION D I ST R I B UTI M.l MSIRIBWlON M 6TR I B u n oh!

WSTRBUTTTION DETWBUTDN D W R I W N DLSTRIBCFFDN D BIR I B UTI 0 N 0 I STR I B UTI 0 N 0 I ST R I B UTI 0 N MSTRlBUTlON

M STR 13 UTI 0 N DlSTRlBUTDN [I Is l'Rl B U T W N

M m I B u n ON

M STR I B u n ON

57,308 5.-

17,559 8 . a 9.883 72.379 7s.252 97.174 07.174 97.174 87,174

321.W 8315 7.187

41,167 14,E41 11.946 5.844

12,177 I l . n o 22.111 15.820 31.307 17.855 11,116 q25e

16>8m a4,840 16,787 61,171 lt,4&4 8 . W

10,702 17,7112 7.044 M.418 10,255 24.227 8.W7 5,857 6,4=

2 9 , M 28,448

247,770 79,017 58.159

503.848 10.235

. 35.122 12.851 19.882

185.779 BB.898 %,075

135,758 4 8 1 , S T 571,101 2B.WB 0 . m 6.BBB 7.182

820.872 aO87.W

7.455 '1,222,722

4n,aw 2 , 0 2 ~ ,837 *am 4e.m

5223297

9,582 65.2B7 58.278 4.880

375.5138 338,797 74.372 14,979

9 d l 2

Seheduh E4

l't2B9522 112BMm l't281552 1 1 2 m I 12mm i 12720~ I f n t l m 11- 118288811 11%1i282 11808741 11289828 11289540 1 1 a m 11esww 11830443 11wM42 1183m84 11WDS11 11Bis182 11612142 1181t833 I i m a = 11ma17 11610888 11272981 11289700 11289go5 11288089 1127?Eao 11273184

F U R tlz25280 11225281 1 1 m m 11808920 71P6Xl 11EwB922 112B8824 11237354 7075747 707w35 7077MO 7077070 7077MiB 7077102 VARIOUS VARIOUS VARIOUS VARIOUS VARDUS

122m944 12203948 122a4021 12204183 12204188 122o4190 12204183 1-194 'ImiQ6 1- 1-5 12zwMB tZM3B96 t-73 TzM3076 12203881 1z2wW7 122(33949 1-m 122U3QB7 1ZZWO07 122WCU3 122040W 12204010 1-11 12204012

~31B248.TWDSB-3315.WARN~ TAP SCAM 0W31W26,T&DLN4B5jU R E W U B DElSGN 8910594 MGE. GROUNWNG SWITCHES 8313E45 DLN-BBo5 EL Rem BRERKERS wieim, LINECAPAGITATOR 8915125~,rpO584195-TER9401.IKsTALL B n C W LOCK-WT RELAY AT S 4M ST. WW8241.TEbOSBB481.DAN~TH VANDRLEED 0 0 8 9 1 ~ , T ~ D 5 & 7 1 tB.WARWICKTRAldSYISSION WORKTOAW NEW M Y W727Qf82,TPDLN3.PROVIDE E R W TO N W TAM> BELL m B S , T D D L H . P R O V I D E SERVECE TO NEW RETAIL BUILDING 00831EBB2,TDD6&6705,REPLAC€ 126 VDC BATERY AT SWUPHUR W&18B5B,TPDSB824&REPLACE 'I25 VDC EATT€RY AT SW 5TH 0a8518852,TD-D5&7~,REPLnCE 125 VDC BAlTERY & RACK M K U I B M ,TPDSB71OMQU-BAlT,REPLACE 125VM: BAlTERY AND RACK ~ ~ B ~ ~ W ~ ~ . T P O S & ~ ~ ~ Z , R E P I A I X FIBER PANEL 4 2" PVC FOR FIBER ~ i ~ T B O S & ? - 5 ' 1 4 a H E A V E N E R SUB REPME WATT-VAR MEF,ERS ~ n 2 5 2 , T W D L K s P W 2 5 , W E E Q TO &KE THE On WCKBONE MKWB74W,TDDSBS~3~RK-C071,REPLACE AIR PARI( 12.6W CAPACITOR BREAl WEL3801 , T P D S ~ D Z Z M T R , T R . R E P C n C E WORT MOUMAIN MRERING e WWB5499,TDDSM105REPlACE ENID BID BAlT€RIE&FULL E€T 125VoC 8083a2O,TPOSB783>TER4322.REPLACE E+-2 DlfFEREFmAL RElAYS IN STMW BmOB59.lDDS&8917-T€R1WZ,REFt FAILED LINE TURNER-MEMORIAL QUAIL CR WOW437,TDDSB,LWPSTRUCTURAL PROTECTION ON SUB i EaUlP GROUNDS m7251858,IN8TAU FACILITIES TO SERVE NEW 84 UNm SENDR HOUSMG COMm ~ 2 7 e , l E - D L N . S A W A FE STATKIN REMODEL4 NEW SHOPS W725BBg7.TD-DLN.PLACE PADMOUMT M.5 TO SERVE NEW HOTEL TD-OW CAPITAL, IC€ STCRY DECEMBER ZW7

FULLY LOAOED AcnVlTy RATES FOR CAPtTAL OROERS B316801, CONSTRUCT CH16oW CREEK SUBTATb3pI g a 3 6 W . SKYLINE - DANFORTH TRANSMlSSlON LINE LOOP B318W. CONSTRUCT CHISOW CREEK SUBSTATDU B376B11. CONSTRUCT UBERTY LnKE S U E T A m H 8336s04, A W 1 3 - 12 5kV SEMOFI TO PL€4SAM VALLEY SUESTATION 8316875. ADD TRANSWRMER TO RlCHnROS SUMATION

€3'tMl!3,TD. DSB, WNSTRVCT NEW 12.5 Kv at ARDYORE WEST SUESTATWN 7075747, ROSE CREEK DEVELOPMEW, INSTALL DMORnTlvE LK jMS

MT1050, PILOT T R A V E C E N E R 7077070, OOCC WALWNG TRAlL 707TWR WALKER AVE BRIDE UGHllNG MT1102, CONSTRUCT MEW BLUE BIRD SUQSTAMN

2ooB DISTRIBUTION UNE PROJECrS mplsts ZWB Advarrcsd Metarnu IrhsbucIura pmlscts W R O j e Exchdad on sehsdub E2.m UARlWS DiSTRIEUTlON JOBS (urd= 1 5 , W each)

C W E W ~ G ~ ~ , T B D S ~ ~ ~ ~ B , P R O T E C T EQUIP s16T&1 GROUND TENNEESEE SUE

727am. RECONDUCTOR a METRIBWON UNE UPGRADES FOR SPECWL ENERG

7a7e-435. ROBINW NITWORK FOR PARK MRVEY CONWS

me DISTRIBUTION SUBSTATION FROJECTS =wLp1.

MSTRIBUTIrn MSTRIWTlON MSTRIBUMN

MrnBUTION MFTRIrnON WsTRlBuTlON W r n i B U T I o N WSR10moN MTRt&LmOPI MSIXWlTb3N MS-N W S t R I r n N WSTRIMDN WSTRIBUTWN WSTRIBVTDN DSTRIEUTDN DISTRIBmLON WTRIBUTKIN OISTRIBUMN DISTRIBLTDN DISTRIBUTOPI DETRIBLTDN DtSTRIBUWN DBTRIELTDN 0 Isf R I B UT 0 p1

0 ET R I B D N D IST R I B UT 10 N DB7?IBlrrlON D ETR I B Lm 0 N 0 LST R I B D IO N 0 SlR I B UT IO N 0 IST R I B UT IO N 0 I ST R I B D N D I SI R I B UT 10 N 0 El R I B Lmo N 0 IST R I B UT 10 N D lsTR I B UTI 0 N 0 ISTR I B UTI 0 N D IS7 R I B IO N 0 I SIR I E WOO N D I ST R I B Lm 0 N 0 I8TR I6 UTI 0 N D I STR I B UT IO N 0 I STR I E UTI 0 N 0 I STR I B UTI 0 N 0 I STR I B UTI 0 N 0 I STR I B UTI DN

mmmnm

TOTAL DlSTRlBUrwN

TRANSPORTATlDN TRANSPORTATION TRANSPCRTATION TRAMSPORTATION TRANSPORTATION TRANsFCRTATloN TRANSPMITATION TRANSrnTATIoN T R A N S m T A l Y M TRRNsmTATIoN T W P O R T A T l M TFANSWRTATlOrm TRANSPORTATON TRANSWKlATlON TRANSPORTATION TRANSPORTATION TRANSPORTATDN TMNSWRTATWN TWNSPORTATDN TMNSPDRlATDN TRANSBORTATDN lRAMWOWATlON TRANSPORTATION TRANSPORTATION TRANSPORTATION TRANSPORTATION

IB.Bs8 =,e47 82.m

- 18.754 18.232 18.740 18.740 18.740 28.740

18.0% 'tB.076 24.aae 17,852 17,888 17.W 17,BI 23.439 17,310 17254 48,415 55.422 48.415 55.422 48,415 55.422

18.076

Bg,g1z 16.718

11 5.874 18272

251.788 W . 9 2 8 w4.w 48.458 9 . m 52.w 24.498 16.205 10.425 i a . 3 ~ 10.337 9 . a

33.EB1 ?.e 3.843 11.14 6,624 8.508 9,472

14.417 90.483 6a.w &,em 84,753

1927'1.772 U.551

(2=.3w 21,754 11.258

129,476 204878 90,512 9&147 28,870 22,176 10,OIQ 7,224 n . w (8,888)

(13.%30) WW)

25.rn0.1100 163.1w.m

3.4CQ.W 11,843.01@)

E47.6773

2W.14WSQ

12204015 12204016 122wD17 12iwms 12iW020 1-1 12204042 1- 1- 122ww5 1- 12204047 '12Zoao4e 1 2 2 w w B 1-0 12204051 7 2 m '1- V-6 't220405B 3-2

lZM4088 122041388 1Z2204W Ii2MO70 11204071 1Z2WmZ lPW073 121(34074 lPaP075 122a4076 lPwof7 12204078 12204053 122wMIz 122[14101 1ZZWlrn 122M124 122w126 12204134 12204195 12204137 1220413E 12204139 12204141 1 m 1 4 2 12204143 12204144 12204146 122M148 '1220.1147 12204148 12zW149 22204150 l u W l 5 l 12204152 1 m 1 5 3 122W761 t2M4lE2 12204187 122M388 22204274 1PWlfS 122M276 1 P W V 7

12204179 12204181 12204163 1 m 1 w 12m192 12204195 1mm9 1uO3$w 72203983 122Moo5 IPMMIO 122- 12204084 l P M ? Z I 12204122 122M238

1~0417a

TRANSFORTATION TRANSPORTAlYOh T R A N G W ~ A i ' X W TRANSPORTATION TRANSPORTATiON TRAHSWRTATION TRANBPORTATW TRANSWRTATION TRANSPORTATON W S W R T A T D N

T R A N m F T A T W TRANSPORTATDON TRANSPOFTATION TRANSPDRTATDN TRAMPORTAWN TRRNswRTATlOpl W O R T A T l O N TRANSPORTATWN TRANSPORTATION W D R T A T I D N M O R T A T I O N TRANSPORTATION TRAMPORTATION TRANSWRTATlON TRAPISPORTATION TFAHSPORTATON TRANSWRTATlON lRANSWTATlON TRANSPORTATION TRANSPORTATlOtd TRANSFORTATION TRANSmTATION TRANSPORTATION TRANS FORTATION TRANS FORTATION TRANSWRTATlON TRANSWRTAT1ON TRANSPORTATION T R A N S W R T A W TRANSPORTAnON TRANSWRTATION TRANSPORTATION TRANSWWAIION TRANSPORTA'fiON TRANSWRTATlON TRANSPORTATM TRANSWRTATWN TRANSPORTATIDN TRANSPORTATEN TRANSWRTAT1ON TRAMSPORTATON T R A N S W W A T M TRANSWRTATWN TRnMSWRTATlON TRANSWRTATDN TRANSWRTATDN lRAW'OFXATlON TRANSWRTATDN TRANSPORTATION TMMPORTATDN TRANSPOWATION TRANSPORTATION TRANSPORTATION TRANSPWATlDN TRAWORTATlON TRANSWRTATION TRANSPORTATION TRANSFCRTATlON TRANSPORTATION TRANSFORTATION TRANSPORTATION TRANSWRTATlOrP TRANSPORTATION TRANSPORTAN TFANSWWA7Th! TRANSWRTATDN TRANSWRTATDN TRANSWRTATON TRANSPORTATWN TRANSPORTATKIN TRRPLSPORTATlON TRANSPORTATK3N

m w a w m A m N

5 5 , e @,I73 55,498 6W49 68,143 55,422 90.437 82,558 92247 82,028 90.231) w.me 02,029 92.G28 ~2,020 92.j- 90.230 72.315 72,315 72.915 72,315 72.315 7a.371 78.371 75.402

ID2.W 76.087 1m.607 75,915

IW493

102p5'16 X>171

102,470 75,OW a i ,m 75,578 48,415 51,161 17.195 17,279 16,232 19,205 18,232 18,232 16,232 62,758 5?,lBB 67,208 55,443 eizw 5t,181 61,390 51,161 81.30 51,261 92.1 12 0 1 . m 228,383

18.232 10.B10 18.232 1a.m 1a.m M.930 20.714 21,025 21.025 M , m $4740 18,740 18,740 18,740 18,740 17,595 17,856 80,184 48.415 51,181 72.316 81.148 30,184 90.184 18.750

=,om

IPWIWB lPW170 lZ2W17.1 122(34772 1TLa4273 122a47M 1B04182 122041ed

122Wf87 1ZZ04f.9 12204201 12204202

122042061 122M211 1-15 122w237 122WlBB la204191 12iw210 122W2t2 122(34233 122WZl4 22204216 <22(#218 122042aS 1015M)20 laswB8D 1rn1801 1m1m 1EOl793 1m1792 1-742 1-m

1wW741

IM(w19rlO l P W 9 122- VARDUS VARDUS VARIOUS VAROUS VARIOUS VARIOUS VARIOUS 11100788 111 03767 1 1 1 0 0 ~ 5 11100770 11100765 11100740 111MnBo 1llM)741 11100742 lllx1B398

izmm

inwm

i w m m

irnm741

VARDUS

TOTAL GENER4L PLRNT

TRANSWRTATDN TRANSPORTATION TRnNSWRTATlON TRANSPORTATION TRnNSWRTATION TRANSPORTATION TRANSPORTATlON TRANSPORTATlON TRANSPORTATION fRnNSPORTATION TRANSPORTATION lRAt48WRTATION TRANSPORTATION TRANSPORTATlON TRANSPORTATION TRANSPORTATION TWNSPCUTATIm TRANSPORTATIION TRANSPORTATI1oN TR4NSPORTATI~ TRANSPORTATION TRANWQRTAW TRANSPORTATION GENERAL PLAhl GENERAL PLANT OEFlERnL PIAM GENEFAL PLaNT GENERAL PLnKl GENERAL PLANT GEPlERnL PLnNT GENERAL FUNT GENERAL PCANT GENERAL PLANT GENERAL PLANT GENERAL PLANT

TRANSPORTATlON TRANSPORTATION GENERAL PLAKT GENERAL PLANT GENERAL PLANT

TRANSWRTATlON GENERAL PLANT GENERAL PLANT GENERAL PLANT

lRANSPORTATlON TRANSWRTATION TRANSPORTATlON TRANSPORTATION TRAHSPORTATION TRAt4SPORTATlON TWNWCRTATlMd TRANsPoRThTloN TRnMspoRTnTlON GENEWL PLANT

1a.w 18,232 18.232 28,292 18.232 28.028 18.740 ia,740 18.Y40 14740 18.740 21.425 21.425 la078 20.777 18,075 1B.RzO 1B,G20 18.740

- 18.740

1E.mB 1B.078 18,076 18.020 18.020 21.425 28.OIW 24.255

5.T50 10,na 8.835

3a.sts ~ , 2 m 6S.912

42,442 2T2m =,= 53,516 23,757 24.7 10

2,100, w 0 300,WO W.mD

I O . ~ M x I 828,587 174508

5,410,468 22,277 18.227 18,227 25,315 20,858 2 1.687 =m 20.252 20.252 66.819

iB,we

2 7 , 0 9 7 , ~ ~

TOTAL CWIP-UTILITY 426+7u,359

VARDUS HOLDING COMPANY GENERAL P M XlBS HCLD -EN PLKF sps5.ssrl 20117 CWP €%dud& HOLD COGEN P L M (8.578) zom weds m p l & . EIP HOLD -EN FLKl 14,728,208

TOTAL HDUllNG -ANY 23.182.613

TOTAL COlvlPANY CONSTRUCTION WORK IN PROGRESS 449.-,@72

FeMls

12 d 12

8,653,404 5i¶,Edl

481,010 440204 495,116 257670 24bdIIz 236.IW 232d4B 243311 1w.p.wB

~ 8 , 1 4 3

1 m 2 s i m m 7

imp09

lW.l?d

155.4?3 156,lPI l W , I W

110,594 07.021 a3112 BB.551

64m3 M.M1 m.882 21.#66

1D.SM 10,702

io.= 18.073 16,705 18.556 12.835 12.213 11201 10,140

1 n . m

n.m

~ 9 . ~ 3

was

1,366.419 1.W.MW

131.098 281.572 262.0% 1zz.u*o 68.366 5p.535

48.455 4wEb 4p.551 82.w 20 ow

4 r . n ~

a 6 . m 25.004 25.0W 21.011 2 1 m 11.141 1x589 1t.w mum

Id1

IirniP

1-Q

.. 1 i 1 m

l a 1 7 1-44 AM

ala

Ka

m280

109.14

l d F M

DOCKET NO. 08-1 0 3 4

Line No. Account Number

(1)

114

* **

SCHEDULE B-I 0

Annual Acquisltion Balance at end of Amortizatton

Description Date Test Year (A) Amount (B)

Purchase of High-Side Transmission Facilities from City of EdmondlOklahoma Municipal

(2) (3) (4) (5)

Power Authority 1213712007 $ 512,220 $ 11,947

Entrles were'made In FERC at 12131107 No amortlzatlon recorded in 2007 due to timing of acqulsltion

Supporting Schedules: Recap Schedules: (A) B-1 (B) C-l (if applicable), C-2, B-2

aim200a Page 1 of I 8 1 4 4 ~ ~


INDEX - SECTIOW C

TEST YEAR ENDING DECEMBER 31,2007

DOCKET NO. 08-103-U

Schedule C1 Schedule C-2 Schedule C-2.1 Schedule C-2.2-1 Schedule C-2.2-2 Schedule C-2.2-3 Schedule C-2.2-4 Schedule C-2.2-5 Schedule C-2.2-6 Schedule C-2.2-7 Schedule C-2.2-8 Schedule C-2.2-9 Schedule C-2.2-10 Schedule C-2.2-11 Schedule C-2.2-1 l a Schedule C-2.2-12 Schedule C-2.2-12a Schedule C-2.2-12b Schedule C-2.2-13 Schedule C-2.2-14 Schedule C-2.2-15 Schedule C-Z.Z-15a Schedule C-2.2-15b Schedule C-2.2-16 Schedule C-2.2-16a

Schedule E2.2-18

Schedule C-2.2-19 Schedule C-2.2-20 Schedule C-2.2-21 Schedule C-2.2-22 Workpaper C-2.2-22 Schedule C-2.2-23 Schedule C-2.2-24 Schedule C-2.2-25 Schedule C-2.2-26 Schadula C-2.2-26a Schedule C-2.2-27

Schedule C-2.2-29 Workpaper C-2.2-29 Schedule 12-2.2-30 Scheduta C-2.2-31 Scheduje C-2.2-32 Schedule C-22-33 Schedule C-2.2-34 Schedule C-2.2-35 Schedule C-2.2-36 Schedule C.2.2-37 Schedule C-22-38 Workoaoer C-2-2-38

Schedule C-2.2-19

Schedule C-2.2-18a

Schdule C-2.2-28

Statement of Utility Operating Income 8 Income Staternant Adjustments to Utillty Operatiw lnmrne (by Function) Adjustments to Utility Operating lnmrne Proforma Adjustment - Removal of Unbitled Revenue Proforma Adjustment - Fvel Ad). Lag Proforma Adjustment - AFL Pbase-In & January Rate Change Proforma Adjustment - Customer Migration Proforma Adjuslment - Removal of Fuel Cost Adjustment Proforma Adjustment - Weather Normalization Proforma Adjustment - Year End Customer Proforma Adjustment - Remove EECR Revenue Proforma Adjustmenl - Gains on fllowances Proforma Adjustment - Redbud Variable O&M Expense Proforma Adjustment - Ad Valorem Taxes Redbud Ad Valorem Tax Calculation Proforma Adjustment - Pensions, Medical & Mher Employee Costs Pension and Benefit Expense Detail Pension and Benefit McClain Amortization Detail Proforma Adjustment - Advertising Proforma Adjustment - Insurance Expense Proforma Adjustment - OBM Reclass and Adjustment Proforma Adjustment #15 Functionslized Proforma Adjustment - 08M Reclass and Adjustment Workpaper Proforma Adjustment - Pawl1 Related Proforma Adjustment - #I5 (tax), #E, #21, #25, #33 Functionalid Proforma Adjustment - Payroll Taxes Proforma Adjustment - Regulatory Regulatory Expense Detail Proforma Adjustment - Bad Debt Expn58 Proforma Adjustment - Pension Settiement Expense Proforma Adjustment - Payroll YE 2008 Pmforma Adjustment - Southwest Power Pool Expense Proforma Adjustment - Southwest Power Pool Expense - Workpaper Proforma Adjusiment - Vegetation Management Proforma Adjustment - Redbud Pension 8 Benefit Expense Proforma Adjustment - Payroll - 2008 N e w Employees Proforma Adjusiment - Payroll - Oepreciatlon Expense Depreciation Expense Mai l - Proforma Adjustment Payroll Tax YE 2008 Proforma Adjustment - Fuel Removal related tn Revenue Adjustments Proforma Adjustment - insurance Expense 2008 Proforma Adjustment - Insurance Expense 2008 - work pap^ Proforma Adjustment - Removal of Regulatory Asset Amortization Proforma Adjustment - Postage Proforma Adjustment - Redbud O&M Expense Proforma Adjustment - Redbud Payroll Expense Proforma Adjustment - Acquisition Adjustment Amortization Proforma Adjustment - Remove EECR Expense Proforma Adjustment - RedRock Expense Proforma Adjustment - FLAR Adjustment Proforma Adjustment - Fleet Fuel Proforma Adiustment - Fleet Fuel - Workaawr

. , .

1 of2

O K W O M A GAS AND ELECTRIC COMPANY

INDEX - SECTION C

TEST YEAR ENDING DECEMBER 31.2007

DOCKET NO. 08-1 03-U

Schedule C 3 Scheduk C4 Schedule C-5 Revenue Conversion Factor Schedule C-6 Other Expenditures Schedule C-7 Advertising Schedule C-8 Schedule C-9 Investmenl Taw Credits Schedule C-1 0 Workpaper CZOa Workpaper G ? O b Schedule C-10.1 Schedule C-I 1 Schedule C-I 1 .I Schedule C-I 1.2 Interest Calculation Schedule C-12 Schedule C-12.1 Schedule C12.2 Income Tax Adjustments

Derivation of Utility Operating Income & lnwme Statement Calculation of Percentage of Uncollectible Accounts

Tams Other than Income Taxes

Accumulated Deferred l m m e Taxes Accumulated Deferred Income Taxes - Workpaper Accumulated Deferred Inwrne Taxes - Workpaper Accumulated Deferred lnwrne Taxes -Arkansas Current l n m e Tax Expense Income Tax Adjustments

Deferred Income T ~ K Expense Deferred Income Tax Expanse

2 of 2

OKLAHOMA GAS AWD ELECTRIC COMPAWY SCHEDULE C-I ADJUSTMENTS TO TEST YEAR STATEMENT OF UTILW OPERATING INCOME L INCOME STATEMENT TESTYEAR ENDING DECEMBER 31.2007 DOCKET NO. 08-103-U

Total Company Arkansas As Adjusted B a I a n c e

at end of Pro Forma Adjusted

(1) (3 (3) Description Test Year (a) Adjustments (b) Test Year (A)

Operating Rewenue: RETAIL: R-1 Residential GS-1 General Service Oil & Gas Producers Public Schools PL-1'- Power i% Light Large Power& Light PM-1 PumpSng Muncipal Atoka Water Pumping LM-I Lightlng Municipal Llghting

WHOLESALE: Mu n i c 1 pa Is Cmperaties SWPA OMPA SPP Ofl System Sales ENERGY IMBALANCE SERVICE MISCELLANEOUS UnbIlld Revenue Fuel OverRlnder Recovery Provision for Rate Refund

Total Electric Revenue Other Oparating Revenue

Total Operating Revenue

Operating Expenses: Fuet Expense Purchased Power Other Production Transmission Regional Market Expense Dlstrlbutlon Customer Setvlce 8 lnfwmatlonal S a k S Customer Accounts Administrative & General Depreclatlon 8 Amorthatlon Regulatory Debits Taxes Other Than Income Taxes Federal Income Taxes State lncome Taxes Deferred Fsdaml Income Taxes, net Deferred State Income Taxes, nel Investment Tax Credit, net Galns from Dtsposltion of Allowance

TOM Opebating Expense

Net Utllity Operatlng Income

6 5 4 , s 5 I 6 0 5 156,839,823

10,608,837 27,808,322

458,451.336 231,966,971

7,304,545 5,690,371 8,784,628

16,362,329

7,682,409 48,511,764 3,356,515 4,475,422 3,4 9 2,s 98

34,696,186

6,000,000 116,659,723

62,459

3 m m a

(23,788,181) (7,255.567)

(58,521,970)

(61.131)

(287,600) (701 I 162)

(600.000) (6,501 34

630,767.424 149,584,256

10,608,637 27,808,322

399,929,366 231,966,971

7,243,414 5,690,371

15,661,167 a,497,02a

7.6 8 2.40 9 48,51 f ,764

3,356,515 4,975.422 3,4 9 2,5 9 8 3.727.81 8

34.696.186

5.400.000 110,157,789

62,459

1,807,537,461 (97,717,545) 1,709,819,916 95,113555 95.1 13.596

1,902,651,057 (97,717,545) 'I ,804,933,512

7 6 3,34 9 2 90 268,629,185 165,023,884 23,804,917 3,921,851

45,198,278

4,716.642 27,435,888

105,218,022 138,781,790

7 , 6 4 9 , m

56,286,140 68,251,058

833.069 12,942,269 (4,603,686) (4,812,540)

(472,993) 1.681.952.942

(90,860,205)

7,432,266 5,609,205

5,708 15,078,092

139,172 (L189.727) (3,704,024) 12,364,844 39,187,437

430,881 t0,303,#1

(93,298,850) (5.107.269) 53,968,719 5,431,221

172,236 472,993

(58,293.087)

m,4a9,085 268,629,185 172,456,150 28.4?4,122

3,927,559 60,276,370 7,789,050 3.526.91 5

23,731,864 102.853.178 177,969,226

430,881 M.5W0.O41

(25,047,792) (4,474,200) 66,910,988

827,535 (4,64034)

1,623,659,854

220,698,115 (39,424,458) 1841,273,658

Adjustmpnts for After Rate Change Rate Change (CoI 3 + C d 4)

(4) (5)

7.51 4,445 2,821,208

15,377,321

60.673

817,6441

638.28j ,869 152,205,464 10,608,637 27,808.322

425,306,687 237,966,971

5,690,371 8.497.028

16,478,808

7.3040a7

7.682.409 48,511,764

3,356.51 5 4,975.422 3,492,598 3.727.81 E

5,400,000 1 10.157.789

62,459

8,670,344 ?,618,877

10,289,221

672.489.085

172.456.1 50 29,414,122

3,927,559 60,276,370 7,789.050 3,526,915

23,731 -864 102,853.178 177.969.226

430,881 66590,041

(16,377,448) (2,855,323) 66,910,988

827,535 (4,640,304)

1,633,949,075

2 ~ , 6 2 9 , i a 5

16.1 02,067 197.375.725

Supporting Schedules: Recap Schedules: (4 c-3 {A) G-3 (b) G 2

812712008 I O f l 9:36 AM

OKLAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TO TEST YEAR STATEMENT OF UTILITY OPERATING lMCOME & INCOME STATEMENT TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 081 034

SCHEDULE C-2

Ark ansa s Jurisdiction Adjustment

(3)

Total Company Adjustment (a)

(2)

AdJ. NO.

1

2

3 3 3 3 3 5

4 4 4 4 4

5 5 5 5 5 5 5

6 6 6

7 7 7 7 7 7

8 8 8 8

8 8

a

Llne No.

1

2

3 4 5 6 7 8 9 10

11 12 13 14 15 16 17

18 19 20 21 22 23 24 25 26

27 28 29 30 31

32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47

4.6

49

50

Des cr i pli on (1 1

Electric Operating Rewrnue

Unbilled Revenue (600,000) (600.000)

Fuel Adjustment Lag

AFL Phasein 8 January Rate Change Residential General Senice Power B Light Municipal Pumping Outdoor Security Llght Athletic Field Llghting

Total

Residential General Senrice Power & Llght Municipal Pumping Athletlc Fleld Llghtlng

Customer Migration

Total

Res 1 den ti a I General SeMce Power & Light Municipal Pumping Municipal Lighting Outdoor Security Light Athletic Fiefd Lighting

Fuel Cost Adjustment Removal

Total

(6,501,934) (6,501,934)

(39,145) 48,815 3 2 8,6 8 5

458 207

8,102 348.1 82

(39,145) 48.81 5 3 2 8,6 8 5

458 287

8,102 348,182

(5,854) 110,858

57

(5,854) $10,858

57 (43,756) 61,305

(43,756) 61,305

(23,696,3t4) (7.21 6,Q26) (58,897,474)

(61,618) (290,050) (61 1,007) (86.81 5)

(90,860,205)

(23,696,314) (7,2 1 6,926)

(58,897,474) (61,6 $9)

(290,050) (61 1,007) (86,815)

(90,860,205)

Weather Nwmalization: Resid en ti a I General Senrice Power & Light

Total

(1 07,247) (87,532)

(1 13,541) (308,320)

(107,247) (67,532) (113,541) (308,320)

Year End Custtomer Adjustment: Resid en ti a 1 General Service Power & Lighting Municipal Pumping Municipal Lighting Outdoor Security Light

Total

Residential General Senriee Power & Llght Municipal Pumping Municipal LigMing Outdoor Security Llght Athletic Fie1 Lighting

EECR

75,387 11,506

108,048 26

2,753

75,387 1 1,506

108<048 26

2.753 32,226

229,946 32,226 229,946

Other Operating Revenue

Total Mher Operating Revenue Adjustments

Total Operating Kevenue (AI (97,717,545) (97,717,545)

Page 1 of 3 8:39 AM

OKLAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TQ TEST YEAR STATEMENT OF UTILITY OPERATlNG INCOME & INCOME STATEMENT

DOCKET NO. 08-1034 TEST YEAR ENDING DECEMBER 31. a07

SCHEDULE C-2

Line No.

1 2

3 4 5 6 7 8 9

10

11 12 13 14 15 16 17

18 19

20 21 22 23 24 25 '

26

27 28 29 30 31 52 33

34 35 36 37 38 39

31 32 33 34 35

Arkansas Mi. Total Company Jurirdlctian

Desedption NO. Adjustment (A) Adjustment (1 1 (2) (3)

Production: Fuel

Other Production: Payroll Redbud O&M Fleet Fuel

McClain Regulatory Asset Reclass Hotdlng Co.

Totaf Other Production

Total Production

Transmlsslon Expenses: Payroll Reclass Holding Co. Flar AdJustment Fleet Fuel Southwest Power Pool

Total Transmission

Regional Market Expenses Southwest Power Fool

Distribubion Expenses: Payroll Reclass Hotding Co. Flar Adjustment Fleet Fuel Vegetatlon Management Requirements

Total Distribution

Customer Accounts Expenses: Payroll Reelass Holding Co. P d g e Expense Fleet Fuel Bad Debt

Total Customer Accounts

Customer Servlce & Informational Expenses: Payroll Fleet Fuel EECR Expenses Reclass Holdlng Co.

Total Customer Sewlee B Info.

Sales Expenses: Payroll Reclass Holding Co. Advert i s 1 n g

TotaI Saki Expense

28

16a 10&32

30 30

15a&16a

16a 15a & 16a

37

22 38

22

16a 1% K 16a

37 38 23

16a 16a 31 38 't9

16a 38 35 16a

16a 16a 13

(90,860,205)

5,614,519 6,238,565

12,739 (91 3,368)

(3,520,190) 7,432,268

(83,427,939)

704,781 (1,015,724) 1,554,288 1,734,132 2,631,731 5,609,205

5,708

3,321.275 (3,348,491 ) 9,582,688

250,444 5,272,176 15,078,@32

1,774,596 (266,639) 125,280

673 - . (5,337,934) +*1

(3,704,0243

377,014 3,184

( 184,378) (56,648) 139,112

274,086 (41 , 1 84)

(1,422,639} (1 ,f89,727)

8127/2008 Page 2 of 3 8 1 3 9 ~ ~

OKLAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TO TEST YEAR STATEMENT OF UTlUTY OPERATING INCOME 8 INCOME STATEMENT TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08103-I,!

OKLAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TO TEST YEAR STATEMENT OF UTlUTY OPERATING INCOME 8 INCOME STATEMENT TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08103-I,!

SCHEDULE C-2

Line No.

36 37 38 39 40 41 42 43 44

45 46 47 48 49 50 51 52 53

54

55

56 57 58 59 60 61

62 63 64

6s 66 67 68

69

70

71

72

73

f l f

Arkansas Adj. Total Company Jurlsdlctlon

Description NO. Adju-nt (A) Adjustment (1 1 (2) (31

Administrative 8 Genera1 Expenses: Payroll Reelass Holding Co. Pehslons I Benefits Insurance Expense Regulatory Expense Fket Fuel McClain Regulatory Asset

Total Admin. B General

16a 2,035,843 16a (305,892)

(3 1 7,047) 14&29 (463,272)

18 **D (3,314,260) 38 544 30 (7601

(2,364,844)

12,2034 & 30

Deprectablan Expenses: lntanglble 26 Produetlon 26 TmnsmIssion 26

4 Distribution 26 General 26 Reclass Holding Co. t S Holding Co. 26

Total Depreelatlon Expense

Amortization Acquisition Adjustment Amwtization 34

(1,7a2,771.00) 18,907,832.00 3,923,253.00

10,562,453.99 1,882,8l8.00 5,971,6t5.49 (28931 1.49) 39,175,490

1 1,947

Regulatory Debits RedRoek Probct Expenses 430,881 mf 36

Taxes Other Than Income Taxes Ad Valorem Taxes 11 & 15 7,187,aw FICA q t , 25,27 & 33 1,017,944 McChin Regulatory Asset 30 (20,824) Reclass from Holding Co. 15 2,118,888

10,303,901 Total Taxes Other Than Income Taxes

Income Tax - Federd current Deferred

Total Income Tax - Federal

Income Tax - State Current Deferred

Total Income Tax - State

Gains from Disposition of Allowance

Accretion Expense

Investment Tax Credi

total Operating Expense

Net Operatlng Income

Adjustment #s 18, 19 8 30 adjust Total Comp

C-11 less ITC (93,298,850)

(39,330,131 ) c-12 -- - 53,868,719

c-I 1 (5,107,289) c-I 2 5,431,221

323,952

9

10

E 9

(AI

(A1

1 balanees to Arkansas

472,993

272.236

(58,293,087)

(39,424,458) (97,717,545)

irisdictional Levels

Supporting Schedules: Recap Schedules: (a) C-2.2-1 thru 2.2-38 , C-9, C-l 1 , C-12 (A] C-t

at271200~ Page 3 of 3 8:39 AM

SCHEDULE C-2.1 OKIAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TO TEST YEAR STATEMENT O f UTILITY OPERATING INCOME & INCOME STATEMENT TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08-103-U

Total Company

Description Adjustment (A) (1 1 (2)

Arkansas Jurisdiction Adjustment

(31

Adj . NO.

I

2

3

4

. . Removes unbitled revenue and fuel adjustment overlui (a) collection lag & TCR

(600,000) . - (600,000)

Fuel Adjustment Lag (4 (6,501,934) (6,501,934)

AFL Phase-in &January Rate Change (a) 348,102 348,182

Customer Migration (4 61,305 61,305

Fuel Cost Adjustment Removal

Normalize weather Revenue

Year end customers Revenue

(40,860.205)

(308,320)

229,946

(90,860,205)

(308,320) *

229,946 *

8

9.

EECR

Gains on Disposition of Allowances

(86,549)

472,993

(8651 9)

10. Redbud Variable OBM 3,001,289

Excludes ECR Revenue. The ECR Revenue is included in adj. #5 Fuel Adjustment Removal.

.. .

8/27/2008 Page 1 of 3 8139 AM

SCHEDULE C-2.1 OKLAHOMA GAS AND ELECTRIC COMPAMY ADJUSTMENTSTOESTYEARSTATEMENTOF UTlLrrY OPERATING INCOME & INCOME STATEUENT TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1034

Total Company

Arkansas Jurisdiction Adj.

No. Description Adjustment (A) Adjust me nt 11. Ad Valorem Taxes (a) 6,723,631

12.

13.

14.

15.

16.

17.

18.

19.

20.

21.

22.

23.

24.

25a 25b

26.

27.

Pensions & Benefits (4 (3,711,222)

Adjusts operating expenses for advertising expenses (a) (1,422,639) which are disallowed by statute

Insurance Expenses 2007-2008 (a) (477,140)

Reduce OBM and Redass O&M (Holding Co Allocation (a) Depreciation Expense and Taxes Other

Payroll YE 2007 (4 5,544,807

Payroll Taxes YE 2007 la) 400,245

Regulatoty Expenses (a) (3,314,260) *** 665,561

662,377 Bad Debt Expenses (a) (5,337,934) ***

Pension Settlement Expense (a) 3,112,793

Payroll YE 2008

Southwest Power Pool (a) 2,637,438

Vegetation Management (a) 5,272.1 76

RedBud Plant Pension & Benefit (4 290,637

Payroll - New Employees Payroll Related Taxes Mew Employees

Total

la) 1 ,I 95,384 B6,287

1,281,672

Depreciation Expense

Payroll Tax YE 2008

(4 33,203,874

(a) 431,781

812’712008 Page 2 of 3 8:39AM

OKLAHOMA GAS AND ELECTRIC COMPANY ADJUSTMENTS TO TEST YEAR STATEMENT OF UTILITY OPERATING tNCOME & INCOME STATEMENT TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08103-U

SCHEDULE C-2.t

Total Arkansas Adj. Company Jurisdiction No. Description Adjustment (A) Adjustment

28. Fuel Removal associated with Revenue Adjustments (a) (90,860,205)

29. Insurance Expenses 2007-2008 (a) t 3,868

30. RernovaI (Regulatory Asset Amortization-McClain) (a) (9441 87)

31. Postage (a) 125,280

32. RedBud O&M (a) 3,237,276

33. RedBud Payroll (a) 1,380,235 99,631

1,479,866

34. Acquisition Adjustment la) 1 1,947

35. Removal of EfCR Expenses (3) (1 84,378)

36. Redrock Project Expenses la) 430,881 *** 430,881

37. FLAR Correction (4 11,136,974

30. Fleet Fuel (4 2,001,716

39. Income Taxes Federal (less ITC) Ib) (39,330,131)

40. Income Taxes State

41. Investment Tax Credit

(b) 323,952

(c) 172,236

** Adjustment #‘s 18 & 19 adjust Total Company balances to Arkansas Jurisdldonal Levels Supporting Schedule: Recap Schedule:

(a) C-2.2-1 thru C-2.2-38 (b) C-11 &C-12 (c) c-9

(A) C-2

812712008 Page 3 of 3 8:39 AM

IKLAHOMA GAS AND ELECTRIC COMPANY 'RO FORMA ADJUSTMENT - OPERATING INCOME SCHEDULE C-2.2-1 ,DJUSTMENTS TO REVENUE 'EST YEAR ENDING DECEMBER 31.2007 lOCKET NO. 08103-U

Totat Adjustment Company

Number Description Amount (A) (1 1 (2)

2 Fuel Adj. lag (6,501,934)

3 AFt Phase-in i% January Rate Change 348,182

4 Customer Migrafion 61,305

5 Removal of Fuel Cost Adjustment (90,860,205)

6 Weather Normalization (308,320)

7 Year End Customer

8 EECR

229,946

(8631 9)

Total Adjustments $ (97,717,545)

Thhnt C-2.2-8

Ark. Amount (A)

(3)

$ (600,000

s (6,501,934

$ 348,182

!6 %I ,305

$ (90,860,205

$ (308,320

5 229,946

$ (86,519

$ (97,717,545

Supporting Schedules: Recap Schedules: (A) G2, C2.1

812712008 Page 1 of 1 8:39 AM


GAINS ON DISPOSITION OF ALLOWANCES TEST E A R ENDING DECEMBER 31,2007 DOCKET NO. 08-103-U

PRO FORMA ADJUSTMENT - OPERATrNG INCOME

Une No. Description

1. Gain from Disposition of Allowances - Pro Forma Adj. #9

SCHEDULE C-2.2-9

Ferc Account Amount (A)

411.8 (a1 $ 472,993

)PURPOSE: I This adjustment decreases income for gains on SO2 allowances. These gains are allocated to the Arkansas jurisdiction through the Fuel Clause.

Supporting Schedules: Recap Schedules: (a) C-3 (A) C-2.1

(A) C-2

812712008 Page 1 of -I 8139 AM

OKLAHOMA GAS AND ELECTRIC COMPANY I REDBUD PLANT 2008 VARIABLE O&M PRO FORMA ADJUSTMENT - OPERATIPIG INCOME

%SY YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1034

Line Fwc No. Description Account Amount

1. VariableO&M 553 2. Major Maintenance " $ 4,588,569 3. Lnng=Tsm Service Agreements 1,2%,312

5,884,881 519

4. Pro F m a Adjustment # 70 $ 3,001,289

PURPOSE: This adjusbnenf i m a s e s 08M expenses to reflect tk addltlon of the RedEtud Plant. I

SCHEDULE c-2.2-10

" Due to timing ot rnalnietaartce these amounts are based on a &par average I

8/27/2008 l o f l 8:39AM

OKLAHOMA GAS AND ELECTRIC COMPANY PRO FORMA ADJUSTMENT - QPERATING INCOME

SCHEDULE C -2.2-1 1

AD VALOREM TAXES TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08-103-U

Hlstorlcal& % Tax Millage Proposed Increase Rate Tax ‘03 - ‘07

A S W W d Valuation

Fair Cash Assess rn e n t Description Value (i ) Ratio

Line No.

1. 2. 3. 4. 5. 6.

Oklahoma: 2003 2004 2005 2006 2007

1,900,922,756 22.85% 1,908,601,155 22.85% 2 , 0 9 a , w , m 22.85% 2,170,314,046 22.85% 2,243,886,271 22.85%

435,731,850 436,115,364 479,610,019 495,916,760 512,728,013

29,635.000 30,050,000 32,700,000 36,000,000 38,90Q,000

0.0891 -1 0.08923 0.08966 0.09057 0.09078

38,830,133 38,915,615 43,003,106 44,Q15,210 46,543,242 (a)

avg ?4 increase 5.9% 7. 8. 9.

I O . 11. 12.

Arkansas: 2003 2004 2005 2006 2007

148,175,000 20.00% 150,250,000 20.00% 163,500,000 20.00% 180,000,000 20.002 194,500,OOO 20.00%

0.04861 0.0 4 9 2 3 0.04954 0.0 4 Q 4 8 0.04961

1,440,550 1,479,242 1.6 19,844 I ,78 1,250 1,929,647 [a)

avg 96 increase 8.5%

Total Ad Valorem Liablllty - 2007 Tax Year 48,472,889 = C(a)’s 13.

14. 15. 16. 17.

18.

19.

20.

Plus Adjustments: Average Increases in Valuation & Millages due to operating income & plant growth Redbud Plant

Total Adjustments

2,287.842 $ 4,433,090 TI 6,720,932

Total Requested Ad Valorem Tax (Line 13 + 17) $ 55,193,821

Ad Valorem Tax for Test Year (per books) Few Account# 4a,470,190

408.1 (A) 11 6,723,631 I Pro Forma Adjustment # I I

PURPOSE: This adjustment increases property taxes to reflect expected charges due to income growth, increases in valuation and mlllages. 1

Supportlng Schedules: Recap Schedules: (A) C-2, C-2.1

at2712008 Page 1 of I 8:39 AM

SCHEDULE C-2.2-1 l a IKLAHOMA GAS AND ELECTRIC COMPANY 'RO FORMA ADJUSTMENT - OPERATING INCOME IETAlL FOR REDBUD AD VALOREM 'EST YEAR ENDING DECEMBER 31,2007 IOCKET NO. 08-1 03-U

Line

1.

2.

3.

4.

5.

6.

7.

8. 9.

10.

Description Amount

Estimated Redbud Ad Valorem Impact

2008 Fair Cash Value

2008 Original Cost

Ratio

Projected RedBud cost

FCV Ratio

Assessed Valuation

2008 Est. Millage Rate for Luther disk

Estimated Redbud Tax

$ 2,325,906,504.00

$ 5,079,798,366.00

45.78738%

$ 440,727,759.03

$ 201,797,687.10

$ 461 10,771 S O

B6.14

$ 4,433,089.57

Supporting Schedules: Recap Schedules: c-2.2-11

812 712008 Page 1 of 1

~ -_

8:39AM

W H O M A GAS AND ELECTRIC COMPANY RO F O R M ADJUSTMENT - OPERATlHG INCOME ENSIONS. POSTRETIREMENT OTHER THAN PENSION, AND MEDICAL EST Y W ENDING DECEMBER 31,ZW OCKET NO. 08-103-U

L I E No.

1.

2. 3. 4.

5.

6.

7.

9.

I O .

a.

11.

12. 13. 14.

15.

16. 17. 18. 16.

Pension expensdess settlement c w t r per FAS 87

OG&E

C.22-124 In.1 & C-2242b

OGE

C-2.2-t2-a 111.14

Postretlmmsnt Boneftis Other Than Penfiion

OGLE

C-2.2-124 In3 & 4 & C3.2-121

OGE

~-2.2-124 ln.17 L i a

A c h msdlcal

OG&E

C-22-1Z-a ln.7 & M.2-1%

OGE

C-22.124 In12

13.696,W

4,123,5?2

11,023,ZM

2,037,341

7,012,898

2,288,626

Pension expeme PwIretirernenI B%n%R!s Other Than Pension A t i i m e d i i lncmase net of amount capltalhd PRO FORMA ADJ. M2

2008 mst per WatsDn

Wyatt INCREASE

11,851 $10 76.0196

9,ODB.lOQ

4,2 W ,EO 8

3,194,D85 74.88% '

14,808,891

11,104.794

2,467,940

1,847,561

76.01% - 74mw *

5

12,017,940

9,135,310

2,913,440

2,181,109

76.01% *

74.88% *

s

(4,687,356)

( 92 9-54 6 1

(5,616,863) Z

81,487

2,122,412

(108,528)

2,013,895 3

(5,616,863) 1 (108,254) 2

926

930.2

926

930.2

926

930.2

PURPOSE. To adjusi costa to refiect a level of penskn. d k m h m n t benafi and medical sxpenses based on Watson 8 Wyatt 2oDB icluariid siudy.

* MOB Mstrlgas rat40 allwation to =&E

"OBY ratio b a d on 4 yr. Average (per Fer Form ? Salary Distribufm)

Supporting Schedules: Recap Schedules: C-2.2-12a (A) C-2. G2.1 C-2.2.12b

812712008 Page 1 of 1 8:39AM


EMPLOYEE BENEFITS Account No. 926 and 930.2 TEST YEAR ENDING DECEMBER 31,2007

PENSION AND BENEFIT - OPERATING INCOME

DOCKET NO. 08-103-U

Line NO.

1 2 3 4 5 6 7 8 9 $0 11 12 13

14

15 16 17 18 19 20 21 22 23 24 25 26 27 28 29

30

29

Description - at1 in FERC Amunt No. 926

Pensions less settlement costs Pensionssetttement costs Postretirement Life Insurance Postretirement Medical Expense Employee Welfare Group Life Insurance Group Medical Insurance Group Dental Insurance Long-Term Disability Retirement Savings Plans Reg Asset-Pension-OG&E Physicals, Eyeglasses, Etc. Other

TOTAL

Description - all in FERC Account No. 930.2 Pensions less settlement costs Pensions-settlement costs Postretirement Life Insurance Postretirement Medical Expense Training Employee Welfare Group Life Insurance Group Medical Insurance '

Group Dental Insurank Long-Term Disability Retirement Savings Plans Administrative Fees to Insurance Carrier Reg Asset-Pension-OGE Physicals, Eyeglasses, Etc. Other

-.

TOTAL

Total All Benefit Plans

SCHEDULE C-2.212 fa1

Total

$ 13,740,803 13,440,160 1,457,196 9,589,91 t

608 170,073

7,028,046 621,138 437,460

3,076,623

63,928 355,281

s 42.387.480

(7,593,747)

$ 4,123,572 3,89671 3

128,747 1,807,595 432,636 132,346 54,599

2,289,626 181,035 139,747 75,682

3,244,494 (2,490,180)

11 0,404 1,390,149

$ 13,618,165

S 56.005.645

Supporting Schedules: Recap Schedules: (A) C-2.2-12

8/27/2008 Page 1 of 1 8:39 AM

SCHEDULE C-2.2-12b IKLAHOMA GAS AND ELECTRlC COMPANY 'RO FORMA ADJUSTMENT - OPERATING INCOME IETAIL FOR MCCLAIN AMORTIZATION ADD-BACK rEST YEAR ENDING DECEMBER 31,2007 IOCKET NO. 08-103-U

Line Description

1. McClain Amortization - Pension & Beneft

2. Pension and Benefit Detail 3. Empl Pen and Ben-Pensions 4. 5. 6. 7. 8. 9. 10

Ernpl Pen and Ben-Group Life Insurance Empl Pen and Ben-Group Medical Insurance Empl Pen and Ben-Group Dental Insurance Empl Pen and Ben-Long-Term Disability Insurance Ernpl Pen and Ben-Retirement Savings Comp Contrib Empl Pen and Ben-Postretirement Medical Expense Ernpl Pen and Ben-Postretirement Life Insurance

Amount

(92,5353

I#,=) (370)

(15,148) (1,3423 (935)

(6,588) (20,672) (3,137) *

*These amounts are deducted from Schedule C-2.2-12

Supporting Schedules: Recap Schedules: C-2.2- 1 2a c-2.2-12 c-2.2-30

812712008 Page 1 of I 8140 AM

IKLAHOMA GAS AND ELECTRlC COMPANY RO FORMA ADJUSTMENT - OPERATING INCOME LOVE RTlSl NG EST YEAR ENDING DECEMBER 31.2007 IOCKET NO. 08-1034

Line FERC No. Description Account

I. Test year expense in Advertising accuunt 91 3

2. Informational & lnsfructional in advertising account 909

3. Pro forma adjustment #I 3 91 3

SCHEDULE C-2-2-13

Amount

$ 2.025.467

$ 602,828

(A)

PURPOSE:

Per ARKANSAS STATUTE "no public utility, as that term is defined $23-1-101, shall charge, demand, collect or receive from its customers or any person other than the shareholders or other Owners of the utility any direct or indired expenditure for promotional or political advertising." This pro forma is to remove those costs deemed promotional or political in nature.

[Advertising which met any of the below descriptions per the statute were included in the cost of service: I Advertising that informs electric and ges conswee !ow they can conserve energy; that is des-igned to promote efficient .use of. energy; concerning employment opportunities; which promotes or encourages the use of energy in such a way as to improve or maintain a utility's load factor or which promotes or encourages the acquisiton, installation, or use of energy-efficient appliances, equipment or energy conservation measures, or load managementtechniques such as caulking, heat pumps, devices associated with load rnanagment techniques etc.; Any explanation of existing or proposed rate schedules or notification thereof; Information concerning the impact of facility siting, operations or future plans on surrounding areas and populations; Information concerning operations at company facilities that may potentially affect the public safety, convenience and welfare; which promotes economic development where the utility can demonstrate and the mrnmission shall find that the advertising expenditures were directty related to and were reasonably incurred in the promotion of the economic development of the state.

Supporting Schedules: Recap Schedules: c-7 (A) C-2, C-2.1

81 2 7 I2 0 0 8 Page 1 of I 8:40 AM

OKLAHOMA GAS AND ELECTRIC COMPANY PRO FORMA ADJUSTMENT - OPERATING INCOME INSURANCE EXPENSES TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-103-U

SCHEDULE C-2.2-14

(1)

2007 Actuals

1,993,42

Utllity AllOC.

2008 Difference Estimated 121 - 11)

FERC Account Type of Coverage

Property (Cost Element 683000) 924 1,835,520 (1 57,90 I ) (1 57,901)

(1 8,648)

(251,4?9)

(4,939)

$ (432,908)

1,147,326 1,128,678 ( 18,648) Excess Workers' Cornp (68401 0) 925

1,281,285 1,029,866 (251,419) Excess Liability (684000) 925

417,721 412,782 (4,939) Fiduciary Liability (684000) 925

TOTAL UTILITY $ 4,839,754 $ 4,406,846 $ (432,908)

Holdlng Company Premiums Allocated to Subsidiaries

2008 Estimated

Dlfferenee J41- t3J

5,223

10,327

1,364

11,807)

(78,698)

4,507

Utility Aloe.

2007 Actuals

924 103,419

925 26,143

925 11,144

925 132,159

925 1,236,855

925 22,506

925 2,800

Type of Coveraae

Pro petty (683000)

ExGeSS Workers' Comp (68401 0)

Excess Liability (684000)

I Fiduciary Liability (664000)

Directors & Officers Liability (684000)

Fidelity & Crime (684000)

Exewtive Protection (665000)

108,642

36,470

12,508

130,352

1,158,157

27,013

2,600

3,910

7,731

1,021

(1,353)

(58,916)

3,374

$ (44,232) TOTAL H OLO I NG COMPANY $ 1,534,826 $ 1,475,742 $ (59,084)

PKO FORMA ADJ. # t 4

)PURPOSE: 1 IT0 reduce owratina exDenses to recwnize the current level of insurance exmnse. I

The Holding Company is allocated to the UWy based on a 2008 Dis#gas calculation

Supporting Schedules: Recap Schedules: (A) C-2, G2.1 (A) C-2

812712008 Page 1 of 1 8:M AM

OKLAHOMA GAS AND ELECTRIC COMPANY I PRO FORMA ADJUSTMENT - OPERATING INCOME

5 Reclass 08M Expenses to: I 6 Depreciation

7 TaxesOther 8 Payroll Taxes 9 Total PRO FORMA ADJ.#l5

O&M RECIASS TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1034

Schedule C-2.2-15

Line No. Description Ferc Account# Amount

I. 2. 3 4

Depreciation Allocated from Hojding Company Taxes Other Allocated from Holding Company Payroll Taxes Allocated from Holding Company Total Allocated to O&M Expense

(a) 5,971,615 (a) 464,263 (b) 2,118,888 (A) $ 8,554,766

302 (A) (8,554,766) 403 5,971,615

408.1 464,263 408.1 2,’i 18,888

1 s I

PURPOSE:

The Holding Company expense charged to the utiti is recorded as other O&M on the utility’s books, but these expenses at the holding company level relate to Depreciation, payroll taxes, and taxes other. This adjustment reclasses these expenses to more properly reflect the components of the cost of service.

1

Supporting Schedules: Recap Schedules: (a) C-2.2-15a (A) C 2.1 (b) C-2.2-16a (8) c-2

812712008 Page 1 of 4 8:40 AM

PCHEDULE C-2.2-15a )KLAHOMA GAS AND W T R l C C OMPANY 'RO FORMA ADJUS W T - OPERATiNG I N C O a l0LDlNG co . O&M RECIASS TO DFP RECIATIOM

T Y W R ENDINQ DECEMBER 31.2001 lOCKET NO. O&lOS-Y

WORKPAPER TO DETERMINE DEPRECIATION S TAXES OTHER HC &lass

2007 2,676,591 909,828

2,849,480

6,4 35,8 78

Production 2,218,227,022 41 59% Tranamlssion 753,341 ,I 79 14.1 4% Dlstrlbution 2,350,383,189 44.27% Customer b u n t s - 0 . 0 ~ Customer Swvke & Informatlonal - 0.00% Sales - 0.Wh A&G - 0.00% PIS k s s Gen. Plant Ferc h r m 1 5,328,931,370

Adj. #15-Depreclatlon 5,971,615 (A) Adj. #15=Tax Other .' 464,263 (A) Adj. #15-Dspciatlon & Tax 0th

Recap Schedule Supporting Schedule: (A) C-2.2-15

812712008 1 o f l 8:40 AM

OKIAHOMA GAS AND ELECTRIC C OMPAMY P R O F O R M A W INGO& HOLDING COM P A W ALLOCATION CALCUl A TDN TESTYE 31,2001

X8881010 Audlt - Dl8tdgUa XBa81020 ExMrrtlve-DlStrlnS XB881025 corp ssaistrlgar xsaai030 CFO org - Distrlgar X8883035 COO - Dlstrlgaa X888laQo Pub AH- Dtstrlgas X8881045 Accountlng - Distrlgaa x8881050 HR - ABG Heacount X8881060 Legal - Dbtrlgas XB881070 Corp Plan-Dlstrigaa

X8888060 Computer Equip X8888070 Info Systomr xme80ao RAIO senrfcss XBSBBO90 Tmlephone Sew X8888f00 U P DisWgas Allocations xB880110 Computng lnfm Alloc X0007820 Utillty lnfa 8- X0007822 UNREG Applications XWO7a23 GI9 AppllcatIons-Dlr AIlec XOW783185 REv-Daupancy Cst X0007832 88 A&G Oldragas XOOM833 SS ABG Utlll Co. X0007836 %cum OCC -Rider

X8881080 COtp Rkk -DlStrig*

Consolidating Staternant of Income Schedule

Albcated to all Buslnsss Units Welghtsd % to Regulated UUily (A

FI GIL Acceunt balances 7WOOO Ospreclatlon 701020 Amorikation of Llmlted-Term 701050 lmpalnnent h s e t

705000 Taxem - Other - Ad Valorem 70S011 F a 0 Remnolliathn Taxes 0th 705020 Tam - OthW-FICA 7060S0 T w M t h m r Fed Unemp Insurance 705040 faxss4thebState Unsrnp In8ur 7005050 Tams-Othsr-Mllcetlaneour 705070 TaxesQthmr-Franchfse

TAKE8 O W ER

Total

Mlscallaneous Cost Centera

Not Allocated to Burtnws Unlts X0007787 - XOW7758

December 3 1,2007 Depreciation T W S Depr Amort Tax06 Other Amortkation mat %tORW Reg Utility Reg Utllity

?OOO[W & 870000 8705W Utility 700000 8 870000 870400 $ - 70,649.65 76.76% $ 1 $ 54,230.67 - a

- $ 15.20120 $ 75,883.00 $

- I - 5 - s

3.672.00 $ - $ - $ - 5

i ,84431 2.27 $ 569J82.80 0

12,042.65 's 1.474,703.94 $

- $ T,?48,799.42 $

443,197.40 $ 20,051.04 $

10,731.00 S 1 1 ,?I 0.74 25,783.61 S

i~a,aai.m

- s

* f 245.630.32 319,997.81 76.76% S 2 0 3.8 0 0.2 0 143,388.30 59,385.1 6 50,102.92

235,630.24 207,141 32

14,422.42 20,547.50

1 14.753.54 42,225.86

169856.42 64$5526

145,48211 i7z,aa9.16

107.546.40 107,548.40

170,143.45 11,007.39 2 7 a . r a ~ g

76.76% 5 78.76% $ 78.76% 0 70.78% $ 76.76% $ 78.55% $ 70.70% 0 76.76% 5 78.76% $ 75.04% $ 78372 $ 93.48% $ 75.04% $ 76.78% $

lW.OO% $ 0.00% $

80.00% 5

75.04% $

W.80% $ 76.76% 5

100.W% $

i I , em44 5 8,O 9 4.2 7

2M4.24

I ,3a4,oa3.53 446,430.07

11,257.87 1,106,595.62

1,3 lO,bO5.50 443,187.40

1,151,110.16 10.7O9.07 8,989.16 25,783.61

S 217.845.03 S 110,064.87 $ 45,564.06 $ 38,459.00 $ 1 8 0 , ~ 9 . 7 8 s i u . 7 0 2 . a ~

s 8ajoa4.m

S 11,070.65 5 15,772.33

$ 31,685.40 $ 133,109.40 5 60,722.00 $ 109,168.11 S 132,709.72 0 $ 407,546.40 $ $ $ 169,795.67 $ 8,449.27 !l 278,784.49

- f 10,362.18 $ 5,971,615.49 $ 2,212,647.04

1w.om f

Depr Amorl Taxes Other To ENOGEX To ENOeEX

K to Enogelt 700000 8 WOOW 870500 23.24% $ - S 36.418.98 23.24% f 23.24% F 2324% $ 23.24% $ 23.24% 5 23.24% 5

23.24% 5 23.24% 5 23.24% $ 24.Q69Q $ 21.63% $

24.96% $ 23.24% $ 24.96% $

21.45% a

8.52% $

0.00% $ 1 o o . m $ 20.00% $ 0.20% $

0.00% $ 23.24%

Weighted % 77.63% 78.01 % tbDmclatlgg Taxea O t b Depreclatbn Assssged (670000) also includes

7,692,659 2.800,6iQ 704050 Impalr of W t s . But for 2007 704050 - $0.00 77.83% 79.01 %

$ 5,g71,616A@ $ 2,212,847.04 = $8,184p?2.54 Total to LMHy

FERC account nW.2

4,485,171 3 I 5 4 7 I 45 B

Nocatsd to Ubl ofToM 1 14,555 Ad Val. Fran & I 4.2498 $ 93,759.15 (A) (29,374) Payroll Tams 95.76% o 2.118,a87.go (A)

3,088,290 Taxes Othorta Utlllty 5 2,212,647.04 38,782 100.00% 33,336 3,991

20,000 8,032,629 3 , 2 ~ ~ 7 a .

0 307,429.84 F a5,0&9.08 A l l w t d ta Bualnsas UnltE in OH or Corp AIloc as Vehlcle AFthrlty c 32,540.38 1 373,889.87 OH applled to Ordam L CCtm - P&W P-CARD E 338,97032 F 468,058.75

(n) 263,910 370,504

o m % $ 8

22.37% 20.BBK (8)

Suppoltlng Schedules: Recap Schedules: (A) C-2.2-?5 (E) B-2.la

I

KLAHOMAGASAWEL ECTRIC COMPANY RO FORMA ADJUSTMENT - OPERATING INCOME 9YROLL ESTYEAR ENDWG DECEMBER 31.2007 DCKET NO. o a - * o w

ActUd Payrnll

Line Account YeEt Year Flrat P a m No. Mlrmbar Desm@tion 12nZIM 2008

HOWING COMPANY

1. 920 PayruP#2 532688.174 5193,995

2. 820 PstymnCI 53,422,078 i55,438

3. 920 overtime 804.721 525D,w

4. 920 Teamshxe z.5,826,792

UTlUrY

9. 920 Payrd#2

10. 920 PaymW#I

11. 920 overlirrm

t 2. 920 Teamsham

13. Paydl d a t e d acwunltng a m d s

14. To ta lmrCus is

17. I n c w e adjustmeni to U H y O&M Labor (Dwterence of line 38)

18. kccrease a ~ s l m e n l lo Holding Co. O&M L a b r ( D i n e of fins 9)

10. Pro Forma hdjustment A 16

t.515.998

44,438,662

75.7%

$ 33.823,898

L119,072,954 $ 4,692,543

5781.051 33,979

15.QW.734 w a i , n a $9.71 1,038

8,265,773

S151,735.560

#S,SSe,SlO $ 115,747.WO $115,747,040

28.a8750 S 35,081,479

24.00000 3,730,500

837,312 b)

6.29B.910 c)

1,515,898

47.444.1B

74.6% *

26.087m 122,416,710

24.00000 .W5,4M

10,583,866 a)

10.980.737 c)

6 . m . m

157,072,588

s 3,660.039 I 1,884,771

P-E: To increase operating expenses fw paymll based on employ= md the* tompenfiatlon level eurlng Ihe first pay pew of 2008. I

I) l m a r e d by Dhe 20W Salary increase percentage of 427% b) 1n-d by the 2008 Sal= Sncrease percentage of 445% c) AEtual Teamshare paid in 2008

Dlstrigar ratio albcatlon to OQBE for 2008

O&M d o bas%d on 4 yr. Averap (per Fsrc Form 1 Salary Distributh)

S u w g ScheUes: (d)C2.2-1&

R s e a p s c h a : (A) '2-2.1, C.2

FI n 7 n n n R a4.a AM

1 SCHFDULE C -22-1 6

hdurtton 46,[1g2,103 3931% TYEalaniSSiOIl 5,784,680 LON4

K AS AND BFCTRK: COMP E M - O B A T I N G INCOMF

1,257,570 zoos 475,922 1W8 2,311,510 (A) 277,111 59,742 2998,947 (A)

2007

No. 05103-U IDDCKET WORKFAPER TO DeT&RblIM PAYROLL & HOLDING CO. PAYROLL TAX BY FUNCTION

w b m i m 27260,213 2335% I J D5,89 1 281.532 1,408,785 (A) Cpaomer Acwrmu 14365,486 1258% 641,733 150,426 752,730 (A) Cmnmtr Scrv & lnf. 3,094,445 2.6% 14g238 3 1,9S8 159,918 (A)

tM,771 23234 116263 (A) 16,709+739 14.44% - 8WCr72 171,371 863,543 (A) 2,248,714 1.94%

Lpbor Expsasc Pcrr Form 1 1 15,147,WO 5,544,801 (c) 1,195,384 (d) 5,981,697

HC Taa R d a s p Rsdbud Payon hkrma srW,517 68.980

t7,260+173 23.55% 325,067 14,565,486 11.58% 173,687 J,Iw4,445 2.67% 3690 1,249,714 1.94% 26.831

16,709,739 14.44% I w,157 (4 I 1380,235

Adj. #M s , s 44, a o 7

Adj. #?I 5.98 I .697 Adj. #?5 1.195,384

Adj. #33 1+38023S 5 IC102,lX

I ! 1

S w o r t i n g Sd~dulns: Reap Schedules: (a) C-2.2-15 (A) C2, C-l (b) G1.2-16 (c) c-?I-15 (0 c-22-21 (e) C-2.243

812712008 P a g e l d l 8:m AM

IKLAHOMA GAS AND ELECTRIC COMPANY

'AYROLL TAXES 'EST YEAR ENOlNO DECEMBER 31.2007

'RO FORMA ADJUSTMENT - OPERATING INCOME

IOCKET NO. 08-$03-U

Line No. Description

1, Test year payroll taxes (FICA, FUTA, SUTA)

2. Test year actual Total Labor Costs

3. Ratio - Taxes to Wages - Test year

4. Pro-Forma Adjustment to Labor

5.

6.

Apply Ratio - Taxes to Wages

Pro Forma Adjustment # 17

SCHEDULE C-2.2-17

Ferc Account# Amount

$ 10,952,838

$1 51,735,550

7.22%

S 5,544,807 [a)

7.22%

408.1 I$ 400,245 l{A)

I PU RPOSE: I To increase operating expense to reflect an Increase in payroll taxes due to payroll expense increases.

Supporting Schedule Recap Schedule (a) C-2.2-16 (A) C-2, G2.1

8127120 os Page 1 of 1 8:40 AM


REGULATORY EXPENSES TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08-1034


I

SCHEDULE C-22-18

I

Line No.

1. 2. 3. 4. 5. 6.

7.

Description Ferc Account# Amount

Regulatory Expense (account H28) $ 3,979,821 (e Less: Various Oklahoma regulatory muses 1,472,680

Less: Ferc Assessment 1,083.1 15 Add: Request for Arkansas Rate Case Expense 257,750 (t Pro Forma Arkansas Regulatory Expense $ 6665,561

Pro Forma Adjustment # 18 928 (A)-

Less: OCC Assessment Fee 1,036,215

Consulting Legal Rebuttat Total estimated costs Amortize over 2 years (expected next base rate applicatlon TY 2009) Included in expenses for current application

200,000

257,750 _;I

IPURPOSE: I This adjustment increases Arkansas jurisdiction regulatory expense in the test year by $257,750 This is to amortize $51 5,500 wRich is the estimated cost of the 2007 rate case over two years.

Supporting Schedules: Recap Schedules: (a) C-2.2-18(a) (A) C-2.1

8/27/2008 Page 1 of 1 8:40AM


BAD DEBT EXPENSEAINCOLLECTIBLE ACCOUNTS TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08103-U



1. Test year Uncollectible Accounts Expense - ACCRUAL *

2. Proposed bad debt expense

3. Pro Forma Adjustment # 19

Arkansas Jurisdictional Operational Revenues (See Sch. C4) Unmllectible rate projected at .No% (See Sch. C-4) Proposed bad debt expense

SCHEDULE C-21-1B

165,594,2 10 0.40%

662,377

Ferc Account Amount

6,000,311 904 $

904 662,377

904 (A) 5 (5,337,934

Supporting Schedules: Recap Schedule (A) C-2, C-2.1

Page 1 of 1 8:40 AM

KIAHOMA GAS AND ELECTRIC COMPANY

ENSION SEITLEMENT EXPENSE EST YEAR ENDING DECEMBER 31,2007

RO FORMA ADJUSTMENT - OPERATING INCOME

OCKET NO. 08-10tU

Line No. Deswiption

1 2 3 4 5 6 7 8 9 10 1;1 12 13 14 75 16 17

Utility settlement charge - 2006 Utility portion of OGE sefflement charge - 20%

Subtotal

U t i t i settlement charge - 2007 Utility portion of OGE settlement charge - 2007

Subtotal

Amortization of 2006 settlement charge over average expected Mure working lifetimes ( 10.627 years )

Amortization of 2007 settlement charge over average expected future working lifetimes ( 10.627 years )

Proforma for Pension Settlement Expense

SCHEDULE C-22-20

Fen: Account

926 930.2

926 930.2

926

Amount

13,3O7,29: $ 2,435,48!

$ 15.742,77;

$ 13,44O,16r 3,896.71:

$ 17.336,87:

$ 1,401.39

$ 7,631,39!

9 3,11 Z,79:

PURPOSE:

To increase expense for Pension Seetlement related to FAS 87.

I I

Supporting Schedules: Recap Schedules: [A) C2, C-2.1

8/27/2008 Page 1 of 1 8:40 AM

SCHEDULE C-22-2?

Line Accwrd No. Number W p l i o n

HOLDING C O M P M

1. 992 Payrol#2

2. 992 Paymll#I

3. 992 Overtime

4. 992 TBamshare

5. Total Labor Costs - HOLDtNG COMPANY

6. Average Share of Cos$ A b c W to the Lk+h

7. Holding Co L a b Costs A b a t e d to Util i

8. 992 Paymll#Z

9. 992 P a w #I

I O . 992 Overtime

11. 992 Teamshare

12. Total Labor Costs

w5,w1,479 4 . w

$3,730.500 4.40%

837.312 c) 4.40%

s6,na,wo C)

45,928,200

74.9%

5 34,383,545

$f22,416,716

8815.496

16,583,666 C)

$10,990,737 c)

5150.808,815

4.40%

4.40%

4.40%

A n n u a l i or Total

Adjmed Payroll

36,604,164

3,894,642

874,153 a

6,298,910 b

47,mi,aa9

$ 35,me,934

74.R%

127,803,051

851,378

17,313,5% a

10.990.737 b

is6,95a,r22

13. Lass Labor Cap l taW 14. UtiCty La& abated to O M

15. Increase adjustment to Utili@ O&M Labor (DifTefence of line 18)

16. lncrease adjustment to tioldirg Co. O M Labor (Difference of Ilne 9)

76.01% (a) 5 114,634,209

76.01% " $ 119,31O,516 - $ 4,676,307

S 1,305,390

21 Pro Fwma Adjustment # 21 (A) 1 % 5,981,697 lc

m) l n e r e d by ttm POW eat Salary increase perwdage of 4 4 % b) Actual Teamshare paid in 2008.

' Distrigas ram allocation to OGLE for 2008 - O&M ratlo b w d on 4 yr. Average (per Fen Form Salary Distribution)

(c) G2.2-16

(d) C-2.2-1m

(A) C Z , G2.t

w7717nn~ 1 of1 a:40 AM

Schedule C-22-22

IKIAHOMA GAS AND ELECTRIC COM PANy

iouTliwEs T POWER PO01 'EST YFAR E NDINQ D W B E R 31.2001

ORMA ADJUSTM ENT - OPERATlNa INC-

lOCKET NO . 08103-U

1 2 3 4

zoo8 ZOO8 SPP Admln Fee Net Energy

Una Monthly LOAD(MWh) for LOAD Number Month Bllllng Dmd @ 100% W (MWh)

1 2 3 4 5 6 7 8 g 10 11 12 13 14 15 16 17 38 19 20 21

Jan Feb Mar APr May Jun Jul wg Sept oct Nw Dec

4,B 2 6.9 5 4,6 2 8.9 5 4,626.95 462G.95 4 I 6 28. g 5 4,628.95 4,6 2 6.95 4,6 2 6.95 4,6 2 6. B 5 4,6 2 6.9 5 4,626.95 4.e26.9q

3,377,674 3,377,674 3,377,674 3,377,874 3,377,074 3,377.674 3,377,874 3.377.874 3,377,874 3,377,674 3,377,674 3,377,074

TOTALS 55,523.400 40,532,082

2007 Per Books Payments (Test Year) 2[wB Per Books Payments

Pro Forma Adjusimenl Ferc AcwunM

2,310,824 2,063,255 2,085,509 1,970.5E2 2,114,584 2,5 7 2,2 g 0 2.658.777 2. g 2 Q ,8 3 7 2.456,402 2,067,839 2,078,019 2.259SQQ

27,585,296

5

2008 SPP

Schedule Id SO.1000 per MWh

$641,758 s841,758 $641,759 $641,758 $641,750 $841,758 $641,758 $641,758 $641,758 $441,758 $841,758 $841,758

$7,701,096

57,689,904 W,318.089

$3 1,192 (See Mota $)

6

2008 SPP

Annual Fee

$6,000

$6,oOo $148,877

$0 930.2

:SPPAdminls~Uon~fOr2008srttatSO.~BDDper MWh. : NERC Assessment for 2008 esllmated to be $21 1,Ol B per quarter.

7

NERC Assessmsnt (par quarter) (see Note 2)

$21 1,oia

$241,018

$21 1 ,018

$211.018

$844,072

$703,396 $W,288

$140,076 561.1

8

SPP

Schedule 9

0 6 2,4 6 5 $62,485 %62,465 $62.465 582,485 582,485 5 8 2.4 6 5 562,465

$120.145 $120,145 0120,145 5120.145

$9 8 0 I 3 0 2

$187,595 $0

$792,707 956.5

9

SPP

Schedule 1

50 $0 $0 90 m 50 SO 50

$3,778 $3,778 $3,778 Eim

$15,112

$0 SO

$1 5.1 12 5EG

10

SPP

Schedule 2

$0 50 $0 $0 $0 $0 w $0

$3.080 $3,080 $3,080 sum

51 2.320

$0 $0

112,320 566

11

SPP Base Plan

Schedule 1 I

$ll,158 511,158 $11,158 $11.156 $11,156 $48,160

5285,929 S285,929 $285.929 5 2 6 5, g 2 9 $265,929 5265.928

%1,7W,514

5 3 5,O 8 2 $0

I 2

2005 SPP Pro Forma

Paymento (Sum 0fC0l~. 5 - 13)

$71 5,379 $71 5,379 $932,397 $715,379 $71 5,379 5964,401 $970,152 9970,152

$1,245,fo8 S I ,034,893 $l,034,6nO 91.24c1.708

$11,259,415

$8,621.977.00 $6,566,254.00

2,637, 566

Supporting Schedules: Recap Schedule: (A) C-2. C-2.1

NOTE 1 2 3

SPP AdmIn FeaSchedule I -A i5 split htween 3 FERC accounts 575.7,561.4 and 561.8 The NERC Assessment no longer comes through the SPP, but includes charges for the SPP Reglonal Entlty. Additional Schedule 1 & 2 (Cols. 10 & 11) charges relate to a new OGiE dellverypoint on the WFEC trmsrnlssion system and combined

with AddIUonaI Schedule 9 charges (beglnnhg in Sept. '08) account for the tmnsmlsslon sewice charges owd WFEC.

1 o f 1 8:40 AM

I I t

! S 5 L s I 5 I S 1 I t $ I s I I

I f s I I I I I 1 I I I I s I I L I I

1 8'40 AM

OKLAHOMA GAS AND ELECTRIC COMPANY PRO FORMA ADJUSTMENT - OPERATING INCOME RELIABILITY PROGRAM REQUIRMENTS VEGETATION MANAGEMENT TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1 034


1. 2.

2.

2008 Budget (excluding internal labor) Less: 2007 Expense (excluding internal tabor)


SCHEDULE C-2.2-23

Ferc Account Amount

593 $ 1 9,566,6% 593 (1 4,294,52(

(A) s 5,272,17f

PURPOSE: This adjustment increasss.cost of service for costs-associated with vegetation management need+ to stay within the 4 yr. cycle-requirsd by the Oklahoma Coiporation Commission and to meet new requirements ’

set by NERC. OG&E has identified 1600 mles of transmission line out of 4,000 miles of transmission line whichmeet the new NERC Vegetation Standard FAC-00341 .This standard allow no tolerance for grow-in tree caused outages.

.

812712008 Page I of 1 8:40 AM

lKLAHOMA GAS AND ELECTRIC COMPANY

.EDBUD PENSIONS. POSTRETIREMENT OTHER THAN PENSION. AND MEDICAL EST YEAR ENDING DECEMBER 31.2007


1OCKET NO. 0&103-U

Line Partiupation NO. Description Rate

1. Pension NIA

2. 403K 100%

3. Medical 95%

4. Dental 95%

5. Miscellaneous Benefits 100%

6. Total Benefits

6.

7.

OG&Fs portion of benefit expense

Pro Forma Adj. # 24

Contribution Rate

5%

6%

Annual Compensation

2,706,344

2,706,344

SCHEDULE C-2-2-24

Estimated Penslons, Postreiirement & Medical

3 135,317

1 62,38 1

149,547

21,834

1 00,758

569,837

5t%

$ 290,617 (A)

)PURPOSE:

To increase costs to refled a level of pension, other post retirement beneftts and medical expenses related to RedBud.

Supporting Schedules: Recap Schedules: {A) C-2, C2.1

81fl12008 Page 1 of 1 8:40 AM

JKLAHOMA GAS AND ELECTRIC COMPANY 'RO FORMA ADJUSTMENT - OPERATING INCOME 'AYROLL - NEW EMPLOYEES EST YEAR ENDING DECEMBER 31,2007 IOCKET NO. 0&103-U

SCHEDULE C-2.2-25

LABOR: Annualized or Total

Llne Adjusted No. Description Payroll

1.

2.

3.

4.

5.

6.

7. 8.

9.

10. 11.

* **

HOLDING COMPANY

Payroll #2 New Positions 7

Additional Labor Costs for Unfilled positions at Year end to be filled in 2008

Average Share of Costs Allocated to the Utility

Holding Co Labor Costs Allocated to Utility

UTILITY

Payroll #2 New Positions 16

Additional Labor Costs for Unfilled positions at Yearend to be filled by 530-07

Less labor Capitalized Utility Labor allocated to O&M

589,100

74.a%

$ 44 1,022

(3) 9 9 2,4 0 0

992,400

78.01% +* 754,362

Pro Forma Adjustment # 25 Payroll - Increase to Operating Expenses (In. 4 + In. 8) (A)

PAYROLL TAX:

Ratio - Taxes to Wages - Test year Pro Forma Adjustment # 25 Payroll Tax - Increase to Operating Expenses (In. 4 In 30) (A)

Distrigas ratio allocation to OGLE for 2008 O&M ratio based on 4 yr. Average (per Few Form I Salary DisWbutlon)

PURPOSE: This adjustment increases cost of service to reflect inweased labor costs due to new positions.

7.22% I $ sS,287J( a)

Supporting Schedules:

(a) C-2 2-1 6a

Recap Schedule

(A) C-2.1, C-2

? o f 1 8:41 AM

WORKPAPER C-2.2-25

Pos Title 222252 Managing Dir Strateglc Planning 222316 Intern StrategylMarketing 222309 Strategy lmplementation Mgr 2221 06 Financial Analyst 2221 07 Financial Analyst 222t08 Financial Analyst 222105 Financlal Analyst

222228 Auxlliary Oper 222229 Auxiliary Oper 222227 Plant Mechanic 222263 Lineman 222264 Lineman 222046 Lineman 222266 Lineman 222268 Lineman 222269 Lineman 22231 1 Lineman 222306 Intern Relay Tech 222271 Transmission tines Coord 222260 Vegetation Mgrnt Coord 222259 Sr GIS Tech 222272 Resource Planner 2221 04 Trans Plng Engineer

Co Sub SalarylMld Code Area CostCtr Gr Point

1 OEO6 X0016600 63 $ 153,600 1 OEOB X0016635 33 $ 30,700 1 OE06 X0016640 62 $ 53,600 1 OEll X0006560 54 $ 62,800 1 OEII X0016100 54 $ 62,800 1 OE'II X0016100 54 $ 62,800 'I DE52 X0016700 54 $ 62,800

(A) $ 589,100

100 PS06 10001052 24 $ 62,200 300 PS06 10001052 24 $ 62,200 100 PS06 10001052 24 $ 62,200 '200 ES02 20003402 24 $ 62,200 200 ES02 20003402 24 $ 62,200 200 ES03 20003301 24 $ 62,200 200 ES03 20003301 24 $ 62,200 200 ES03 20003301 24 $ 62,200 200 ES03 20003301 24 $ 62,200 200 ES03 20003302 24 $ 62,200 200 ES04 20003204 33 $ 30,700 200 ES07 20003611 55 $ 69,100 200 ES07 20003612 55 $ 69,100 200 ES07 20003622 39 $ 49,300 210 UC03 23005000 56 $ 76,100 500 TR05 50701007 56 $ 76,100

(E) $ 992,400

Month planned to

fill NOV-08 Jun-08 Jun-08 Jun-08 Jun-08 Jun-08 An-08

Jun-08 Jun-08 Jun-08 Jun-08 Juri-08 JIM-08 J MI-08 J UII-08 Aug-08 Jun-08 J un-08

Jul-08 Jun-08 Jun-08

Jul-08

Aug-08

Date Filled 20087 Yes Yes Yes Yes Yes Yes Yes

NEW POSITION NEW POSITION NEW POSITION NEW POS ITiON NEW POSITION NEW POSITION NEW POSITION

NEW POSITION NEW POSITION NEW POSiTlON NEW POSITION NEW POSITION NEW POSITION NEW POSITION NEW POSITION NEW POSITION NEW POSITION NEW POSITION NEW POS1TlON NEW POSiTlON NEW POSITION NEW POSITION NEW POSITION

iupporting Recap C-2.2-25

8/27l2008 1 a:41 AM


DEPRECIATION AND AMORTIZATION TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-103-U

PRO FORMA ADJUSTMENT - OPERATING INCOME SCHEDULE C-2.2-26

Line No. Description Ferc Account# Amount

(1) . . 1 Depredation expense per books 2 Proposed depreciation expense 3 Pm Forma Adjustment #26

142,395.321 (a) 175,599,195

403 (A) 33,203,874

Purpose: The depreciation expense per books is based on Oklahoma jurisdictional rates. This adjustment reflects a net increase to depreciation due to increased plant and decreased expense due to new propa& depreciation rates.

Adjusted Test Year Depreciation per Schedule C-I Less Proposed Depreciation Expense per Schedule F-I

Less Amortization of McClain Regulatory Asset (Schedule C2.2-30) Less Amortization of Acqulsition Adjustment (Schedules C-2.2-34)

177,969,226 (175,599,195)

2,370,031 (2,358,085)

(11.947) Rounding (1)

Supporting Schedule: Recap Schedule: (a) F-I, C-2.2-26A (A) E2.1

812712008 Page 1 of 1 8:41 AM


DEPRECIATION AND AMORTIZATION TEST YEAR ENDING DECEMBER 31,2007


DOCKET NO. 081034J .

SCHEDULE C-2.2-26a

Depreeiatlon & ANI0t-t. Dep Exp. Dep. Removal ARO Trans. Cap. Reg. Debits 2007 Amortlzatlon 701 020 700000 700005 700001 70001 0 704010 Total

( 3 ~ 4 , ~ 3 6 j (2,957,355)

Intangible 2,829,927 Productlon TransmlsrIon Dlstrlbutlon General Redass Holding Co. Holdlng Co. 5,971,615

2,829,927 105,313,468 31,632,501 0 (3,352,191 1 0 $ 142,395,321 (AI

-36,199,581 7,153,547 1 1,650,518 6,297,056 46,706,772 18,781,298 10,756,597

2,829,927 43,353,128 17,553,338 64,930,715 10,756,597

Supporting Schedules: Recap Schedules: (A) C-2-2-26

KLAHOMA GAS AND ELECTRIC COMPANY

AYROLL TAXES W E D ON YEAR END 2008 LST YEAR ENDING DECEMBER 31.2007 OCKET NO. 081 O u



1.

2.

Pro-Forms Adjustment to Labor 121

Apply Ratio - Tax= to Wages

SCHEDULE E2.2-27

Few Account# Amount

3. Pro Forma Adjustment I 27 408.1 (A) I $ 431,781 I

PURPOSE To increase operating expense to reflect ;an increase in payroll taxes due to payroll expense increases.

Supporting Schedules: Recap Schedules: (a) C-2.2-21 (A) C-2, C-2.1 (b) C-2.2-17

8/27/2008 Page 1 of 1 8:41 AM

KLAHOMA GAS AND ELECTRIC COMPANY RO FORMA ADJUSTMENT - OPERATING INCOME UEL ADJUSTMENT-REVENUES EST YEAR ENDIMG DECEMBER 31,2007 OCKET NO. 08-103-U


1. Remove Fuel rdated to Revenue Adjustments


SCHEDULE C-2.2-28

Ferc Account Arnoun t

501 $ (90,860,205

(A] (90,860,205

r unr WQL.

To remove fuel related to the revenue adjustments.

Supporting Schedules: Recap Schedules: (A) C-2.1, C-2

8/27/2008 Page 1 of 1 8:41 AM

DKIAHOMA GAS AND ELECTRIC COMPANY

INSURANCE EXPENSES E S T YEAR ENDING DECEMBER 31.2007 DOCKET NO. 0&103-l!

PRO FOMA ADJUSTMENT - OPERATING IIUCOME

(1) (2)

FERC 2008 2008 I2008 Type of Cowram ACCWnt Actuals Estimated

Property (Cost Element 883000) 924 4.835.520 3 .a22,ao3

Excess Workers' Comp (684010) 925 1,128,678 i2oa.174

Excess LiaMli (684000) 925 1,029,866 1,081,359

Fiduciary Liability (684000) 925 412,782 412,782

TOTAL UTILITY s 4,408,848 s 4.525,<1a

Holdlng Company P d u m s Al1-d to Subsldlarles

T m of Cweraae

Property (683000)

Excess Workers' Comp (684010)

Excess Liability (684000)

Fiduciary Liability (684000)

Directors & Dfficers Liability (684000)

Fidelity & Crime f6830DD)

Executive Protedon (684000)

TOTAL HOLDING COMPANY

2008 Actual8

924 108,642

92!i 36,470

925 12,338

825 130,352

925 I, 158,161

925 27,013

925 2,800

S 1,475,742

2008 I 2009 Estimated

81,807

39.038

13,133

130,352

1,042,341

27.01 3

2,600

5 1,336.284

PRO FORMA ADJ. #29

PURPOSE: To Increase operating expenses for expected insurance prernlurn increases.

The Holding Company is allmted to the Utility based on a 2008 Distrigss calculation

Supporting Schedules:

I

SCHEDULE C2.2-29

DHTeWICe Utility 12) - (11 AIlOC.

(12,717) (12,71i

79,466 79,49L

51,493 51.49:

118,272 S 118,27:

(1 15,816) (W7or

Recap Schedule (A) C 2 , C 2.1

8/27/2 008 1 of1 8:41 AM


NSURANCE EXPENSES :EST YEAR ENDING DECEMBER 31, 2007

'RU FOMA ADJUSTMENT - OPERATING INCOME

IOCKET NO. 08-1034

OGE Premium Property Value 'roperty -12.5% 101112007 1,835,520 6,140,007,000 'roperty -1 2.5% (RedBud)

ixcess wc + 2%

ixcess liab + 5%

Payroll 11115/2007 1,128,678 207,322,726

1 Ill m l 0 7 1,029,866

:iduciary 0% i 111 512007 41 2,782

Holding Co 'roperty -12.5%

PremIum Property Value 11/15/Z007 108,642 291,815,000

Payroll Ixcess wc + 2% 11/15/2007 ,36,470 6,699,041

ixcass Llab +5% 11/15/2007 12,508

'iduelary 0% 11/15/2007 ?30,352

lirectors & Officers -1 0% 1 111 X007 I ,I 58,157

'ideIity 8 Crime 0% 11/1~2007 27,013

ixecutive Protection 0% 11/15i2007 2,600

Rate 0.030

0.544

Rate 0.030

0.544

New Value* 6,447,007,350 850,000,000

New Payroll* 21 7,688,862

New Value* 308,795,700

New Payroll* 7,033,993

WORKPAPER C-2.2-29

New Rate 0.026 0.026

0.555

Increase 1.050

1 .ooo

New Rate 0.026

0.555

Increase 1.050

1 .ooo

0.900

1 .ooo

1.000

Total Estimated 1,707,959 1 14,844

1,208,174

1,081,359

412.782

Total Estimated 81,807

39,039

13,133

130,352

i ,042,341

27,013

2,600

h p e r t y values & payroll projected increase of 5%. OG&E value includes $850M for Redbud Plant.

Supporting Recap C-2.2-29

812712008 i Q f 1 8:41 AM


REMOVAL OF REGULATORY ASSET AMORTEAIION PRO FORMA ADJUSTMENT - OPERATING INCOME

TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1034

'

tine Ferc No. Description Acc~unt

". . ruwuat: , .

To remove AmoFtizAon of the McCtain Regulatory Asset mts from test yeat

1 2 Other SupervisionEngineering .

3 Generation Expenses 4 5 Maintenance SupervisiodEngineering 6 Maintenance of Structure 7 Mainenance - GeneraUElectric Plant 8 Mainenance - Misc General Plant 9 Property Insurance 10 Employee Pensions and Benefits 11 Misc General Expense 12 Depreciation Expense 13 Taxes

Amortization of Regulatory Asset for McClain

Misc Other Power Gen Expense

545 548 549 551 552 553 554 924 926 930.2 403

408.1

SCHEDULE C-2.2-30

Amounts included in other Pro Formas Amount

14 Pro Forma Adjustment # 30

(2,358,085) (292,780)

(93,923 (492,413 (45,753 (58,021 (36,588 (140,587 (46,083

(9,235 (760

(20,824

Is 1944.187

812712008 Page 1 of 1 8141 AM

OKLAHOMA GAS AND ELECTRIC COMPANY I PRO FORMA ADJUSTMENT - OPERATING INCOME POSTAGE EXPENSElUNCOLLECTlBLE ACCOUNTS TEST YEAR ENDING DECEMBER 31,2007 .DOCKET NO. 08-103-U


1.

2.

3.

Test year Postage ( Holding Co.) Expense

Adjusted test year Postage Expense


Postage Accts Expense Increase Calculation: . Avg. Utility Statements Mailed per month *I 2 Avg. Utility Notices Mailed per month '1 2

Adjusted test year postage expense

SCHEDULE C-2.2-3f

Ferc Account Amount

%a3 $ 3,515,028

903 3.640.308

Postage Inc. .Annual Expense

7,884,000 0.012 44,608' 2,556,000 0.012 30,672

$ 125,280

PURPOSE: This adjustment increases expenses to reflect a mrrnalied test year. I Supporting Schedules: Recap Schedule

(A) C-2.1, C 2

8/27/2008 l o f l 8:41 AM

lKLAHOMA GAS AND ELECTRIC COMPANY

EDBUD PLANT 2008 F E D O W EST YEAR ENDING DECEMBER 31.2007


OCKET NO. 08-1034

SCHEDULE C-2-2-32

Line Ferc No. Description Acccrunl

1 2 Major Maintmnoe 3 Other Fixed O&M Costs 4 Utilities 5 Energy Management Agreement 6 G&A costs

O&M (excluding Ad Valorem Tax, Insurance, Labor, MM 8 LTSA)

Total Fixed O&M

7 Pro Forma Adjustment # 32

Amount

Various $ 1,496,250

1,747,200

1,680,000 4 a , m

1,375,500 $ 6,347,600

51 4

$ 3,237,276

PURPOSE: This adjustment increases O&M expens- to reflect the addltlon of the RedBud Plant.

Supporting Schedules: Recap Schdule (A) C-2.1, E 2

012712008 1 of I a:41 AM


REDBUD PLANT 2008 PAYROLL TEST YEAR ENDING DECEMBER 31,2007

PRO FORMA ADJUSTMENT - OPERATING EXPENSE

DOCKET NO. 08-1034

SCHEDULE C-2.2-33

Estimated Line Account Payroll No. Number Description 12131108

1.

2.

3.

4.

5.

6.

7.

992 Payroll

992 Overtime

Total Labor Costs

Utility Labor allocated to OG&E (Line 3 * 0.51)

Ratio - Taxes to Wages - Test year

Total Payroll Tax (Line 29 x Line 33)


$2,2441 84

462,159

$2,706,344

$ 1,380,235

7.22%

$ 99.631

(A) $ 1,479,866

rutcrust: To increase operating expenses for payroll related to the RedBud plant. I

O&M ratio based on anticipated projects for Red8ud in 2008

Supporting Schedule: Recap Schedule

(A) C-2, C-2.1

8/27/2008 I of 1 8141 AM

OKIAHOMh GAS AND ELECTRIC COMPANY

DEPREClATtQN AND AMORTWTlOtd TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08-1 03-U

FRO FORMA ADJUSTMENT -OPERATING INCOME

~ ~~ ~ ~~ ~

Purpose:

acquisition of Hlgh-Slde Transmissbn Facilities from the City of EdmondlOklahoma Municipal P m r Authority in December 2007.

To q n i z e Acquisition Adjustments Amortization Expmse asscchted wlth the

SCHEDULE C-2.2-34

Line Ferc No. Descriphn Acwunt Amount

I Amortization Expense Pro F o m Adjustment #34

Supporting Schedule: Recap Schedule: (a) F-I, C-2.2-26A (b) B-IO

(A) C-2. ‘i

812712 008 Page I of 1 8:41 AM


iNERGY EFFICIENCY COST RIDER (EECR) 'EST YEAR ENDING DECEMBER 31,2007

'RO FORMA ADJUSTMENT - OPERATING INCOME

IOCK€T NO. 08-103-U


1. Remove expenses related to the EECR


Ferc Account

908

SCHEDULE C-2.2-35

To remove expenses related to the Energy Efficiency Cost Rider

Amount

Supporting Schedules: Recap Schedules: (A) C-2.1, C-2

Page 1 of 1 a141 AM

IKLAHOMA GAS AND ELECTRIC COMPANY 'RO FORMA ArmUSTMENT - OPERATING INCOME

This adjustment decreases income for expenses related to the cancelled Red Rock proj& of $SSl,760 over 2 years. -

!EGULATORY DEBITS 'EST YEAR ENDING DECEMBER 31,2007 IOCKET NO. 08-1 03-U

Line No, Deswiption

i . 2. 3. 4.

Expense related to the Red Rock project - Total Company Arkansas jurisdictional portion (line 1 * 10.13546) Requested Arkansas Adjustment (line 2 * 50%)

Pro forma adjustment (line 16 * 50%)

5. Pro Forma Adjustment #36

Ferc Account

407.3

SCHEDULE C-2.2-38

Amount (A)

17,005,638 1,723,521

861,763 430,881

" $ 430,881

This is the Arkansas portion of total expense.

PURPOSE: I

Supporting Schedules: Recap Schedules: (A) C-2.1 (A} C-2

812 712008 Page 1 of 1 8:41 AM

IKLAHOMA GAS AND ELECTFUC COMPANY RO FORMA ADJUSTMENT - OPERATING EXPENSE DO8 O W VS CAPITAL CORRECTION EST YEAR ENDING DECEMBER 31.2007 1OCKET NO. OS1 034


1. 2008 FLAR Adjustment Distribution Transmission


SCHEDULE C-2.2-37

Account Amount

930.2 9,582,688 1,554,286

$ 11,136,974 (A)

~~ ~

PURPOSE: To increase operating expenses for adjustment made In 2008 tu expense amounts that should have been O&M rather than mpital.

~


(A) G2, G2.1

812712008 1 of1 8:42 AM


FLEET FUEL EXPENSE TEST YEAR ENDING DECEMBER 31,2007

PRO FORMA ADJUSTMENT - OPERATING EXPENSE

DOCKET NO. 08-1034

! I

SCHEDULE C-2.2-38

Line No. Description Account Amount

Other Production Transmission Distribution Customer Accounts Customer Service Adrnin

Various $ 12,739 1,734,132

250,444 673

3,184 544

2,001,716 (A) , -

PuKPuSt: To increase operating expenses for fteet fuel due to rising costs. I


(A) C-2, C-2.1

812712008 1 o f 1 8:42 AM

IKLAHOMA GAS AND ELECTRIC COMPANY RO FORMA ADJUSTMENT - OPERATING EXPENSE

WORKPAPER C-22-38

LEET FUEL EXPENSE EST YEAR ENDING DECEMBER 31,2007 OCKET NO. 08-1 0 3 4

LEET FUEL FORECAST

'Owet Supply nterprise Svcs IC0 :orp Svcs 'mer Delivery

dlocation

b Code

:o Code

io Code

;o Code

:o Code

June Annual YrD forecasted

Actual Actual 0100 426,218 852,436 0200 473,618 947,236 0210 44 88 0400 0500 2,518,155 5,036,37 0

Favorable

Variance Annual (Unfavorable) Budget 839,697 (1 2,739) 675,060 (272,176)

* (88)

3,319,597 (1,716,713) (2,001,716)

Allocation between accounts is based on January thru May fuel

0100 Other Prod lOO.OQ% 12,739

0200 Trans 55,676 6.40% 1 7,419 Dist 799,853 92.01 Yo 250,430 Cust Accts 1,875 0.22% 599 Cust svc 10,209 1 .I 7% 3,184 Admin 1,719 0.20% 544

869,332 100.00% 272,176

0210 Dist 53,857 15.42% , 14 Cust Accts 322,732 84.58% 74 Sales 4 0.00%

381,593 100.00% 88

0400 None

0500 Transmission 100.00% 1,716,713

Supporting Recap C-2.2-38

812 712008 1 of1 8 1 4 2 ~ ~

OKLAHOMA GAS AND ELECTRIC COMPANY DERIYAIIOIJ OF TOTAL COMPANY TEST YEAR STATEMENT OF Uf7UTy OPERATING INCOME & INCOME STATEMENT TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-$03-U

SCHEDULE C-3

L iM Balm- at end of No. Account Number Description Test Year

i 2 3 4 5 6 7 8 9 10 j1 12 13 14 15 16 17 18 18 20 21 22 23 24 25 26 27 28 29

30 31 32

33 34 35 36 37 38

39 40

41

440 442 442 444 445 447 449.1

447

450,451,454.456

501,547 501,547 501,547

555

500,546 502

505, 548 506,507,549,550,556

510, 551 511, 552 512

513,553 514,554, 557

Revenue: Residential Corn rn e rd a I Industrial Skeet Ught Public Authorities Munis & COOP'S Provision for Refund

Total System

Total Electric Misc Revenues

Totaf Operating Revenues

off system

Operating Expenses:

Operating & Maintenance Expenses: Power Produdion:

Omtion;

Fuel: &I Ga5 m e r

Total Fud

Purchased Power

Other Production:

Operafion Exuenses: Supervision 8. Engineering Steam Expenses Electric Expenses Miscellaneous Expenses

Total Operation Expenses

Maintenance Ewenses: Supervision 8 Engineering StRlctures Boiler Plant Electric Ptant Miscellaneous

Total Malntenance Expenses

Total Other Production Expense

Total Production Expenses

706,416,931 450,040.859 362.334.506 9,103,632

172,336,362 6 0 m 8,7[17

62,459 1,769,113,456 38,424,005

1,807,537,461 95,113,596

1,902,651,057

175,175,083 583,345,760

4,828,447 763,349,293

268.629.185

5,351,696 6,257,483 6,923,816 88,205,306 306.738,301

5,906,657 3,151,887 25,323,192 23.1 36,735

767,112 58,285,583

1 &5,023,884

1,197,002,359

812712 008 1 O f 4 8:42AM

OKLAHOMA GAS AND ELECTRIC COMPANY DERIVATION OF TOTAL COMPANY TEST YEAR STATEMENT OF UTILITY OPERATING INCOME & IHCQME STATEMENT

59 60 61 62 63 64 65 65 67 68 rn 70 71 72 73 74 75 76 77 78

80 81 82 83

I 79

SCHEDULE C-3

%ST YEAR EHDING DECEMBER 31,2007 DOCKET NO. 08-103-U

Line Balance at end of No. hcwunt Number Description Test Year

42 43 4 4 45 46 47 48 49 50 51 52 53 54 55 56 57 58

560 561 - 561 .&

562 563

564 - 567

568 569 - 569.4

570 571

572.573

575.7

580 582 583 584 585 586 587

588,589,581

593 58j 592 593 594 595 596 597 598

Transmission: Operation Emnses: Supervision !I Engineering Load Dispstching Station Yards Overhead Unes Mi s cel I a n eo u s

Maintenance Exuenses: Supervision B Enginedng sfructures Station Equlpment Overhead Lines Other

Total Operation Expmses

Total Maintenance Expenses

Total Transmission Expenses

Total Market Op Expense

Distribution: Owration Exeenses: Supervision 8. Engineering Station Yards Overhead Line Expenses Underground Line Expenses Street Lighting Meter Expenses Customer Installations Misdaneous

Maintenance Ewenses: Supervision 3 Engineering Stl-UchrreS Station Equipment Overhead Lines Underground Lines Line Transformers Street Llghtlng Meters Miscellaneous

Total Operation Expenses

Total Maintenance Expenses

Total Dlstribution Expenses

2,875.787 9.004.036 1 ,I 43,867

90,014 769,680

13,883,364

151,927 38OU066

4,662,169 4,705,385

22,007 9,921 -553

23,804,917

3.921,851

1,465,844 362,577 788,686

1,79O,j55 158,295

1.126,978 1,123,056

155,512 6,871,101

27.668

6,778,934 25,656,029

1,377,528

4,382,084 86

38,227,177

4,848

45,198.278

812712 o oa 8:42 AM

OKLAHOMA GAS AND ELECTRIC COMPANY DERIVATIOM OF TOTAL COMPANY TEST YEAR STATEMENT OF

SCHEDULE C-q

UTILITY OPERATING INCOME & INCOME STATEMENT ~- TEST YEAR ENDING DECEMBER 31.2007 DOCKET NO. 08103-U

Balance at end of Line NO. Account Number Description Test Year

84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 i 00 101 102 103 104 105 IC6 107 108 109 110 t l 1 ? I 2 113 114 115 116 117 $18 119 120 121 122 123 124 125 126 127 128

907 $08 909 910

93 1 912 91 2 81 6

901 902 903 934 905

920

921 92 2 923 924 925 926 927

929 930.1 930.2 931

928

935

Customer Senrice & Informational: Supervision Customer h5istance Informational and Inshuetional Expenses Miscellaneous

Total Customer Sewlce & Informational Expenses

Sales Expenses: Supervision Demonstrating 8 Selling Advertising Mi s oe I1 a n BO u s

Total Sales Expenses

Customer Acownts Evenses: sup ervi si 0 n Meter Reading Customer Records 8 Collections Uncollectible Accounts Mi scel L a n ea u s

Total Customer Accounts Expenses

Administrathre & General Expenses: Operations: Salaries Building Services omce S u p p k & Expenses Administrative Expenses Transferred Outside Services P m p m tnsuran?, Liability Insurance . Pensions & Ben& Franchlse Requirements Regulatory Commission Expenses Duptimte Charges Corprate h m u n i a t i o n s Mi s OB I1 a n eo u s Rents

Total Operations

Maintenance of General Plant

Total Administrative & General Expenses

Total Operating & Maintenance Expenses

352,2<3 5,583,185 1,268,505

445,975 7,649,878

77,293 2,353,285 2,025,467

260,597 4,716,642

262,361 6,881,984

13,819,550 6,000.311

471,682 27,435,888

13.362,977

3,720,639 (307,020)

3,934,775 2,090,861 6.1 09,778

42,387,480 3,939.726 3,979,821 (3,939,726)

25.504 29,820,355

83,310 105,208,480

9,542

105,218,022

1.41 4,947,835

812712008 8:42AM

OKLAHOMA GAS AND ELECTRIC COMPANY DERlVATlQN OF TOTAL COMPANY TEST YEAR STATEMENT OF UTILITY OPERATING INCOME B INCOME STATEMENT TESTYEAR ENDING DECEMBER 31,2007

SCHEDULE C-S

Line Balanw at end of No. Acmuni Number Description Test Year

128 130 131 132 133 134 135 136 137 I38 139 140 141 1 42 143 4 4 4

403, 403.1 404

408.1 409.1 408.1 410.1 410.1 411.1 411.1 41 1.4 41 1.8 411.01

Deprdation Expertse Amorbtion Expense Taxes Other than Income Federal Income Taxes State Income Taxes D e w Fgderal lnmrne Taxes Deferred State Income Taxes Deferred Fedeml Incame Taxes - Credit Deferred State Income Tax- - Credit Lnveshmt Tax Credit - net Gain from Disposltion of Allowances Accretion Expense

Total Operatlng Expenses

Net Utility Operatlng Income

f35,951.863 2,829,927

56,286,140 68,251,058

633,069 55,506,661

11.816 (42,564,392) (4.615,502) (4 I 8 1 2,540 1 (472,993)

1,081,952,942

220,688,115

Supporbing Schedules: Recap Schedules: GI

812712008 4 of 4 8:42 AM

OKLAHOMA GAS AND ELECTRIC COMPANY CALCUlAnON OF PERCENTAGE OF UNCOLLECTIBLE ACCOUNTS -7 YEAR ENDING DECEMBER 31,2007 DOCKET NO. OB-1034

tins No.

1.

2.

3.

4.

5.

6.

7.

Arkansas Jurisdictional 0 pe ra tlo n a I

Desswiption Revenues

Test Year Commerdal Indusbial Publlc Authority Residential -

2006 Commercial Industrial Public Authority Residential

2005 Commercial Industrial Public Authority Residentlal

2004 Commercial Indusbial Public Authority Residential

2003 CornrnercIal Industrial Public Authority Res Id en ti a I

165,5W,210 44,573,681 58,604,002 9,783,713

52,632,8 1 4

153,557,330 39,352,885 53,768,261 8,700,561

51,735,523

155,327,676 39,948,868 54,213,129

8,594.440 52,571 .I 39

142.772.734 3?,019.439 49,937,000 7,933,836 47,882,459

128,835,Oq 8 33,749,774 43,568,727

7,O 0 5,64 4 44,510,873

Total 746,086,868

Percentage of Unmlldble Accounts Total Commercial Industrial Public Authority R e s Id en ti a I

SCHEDULE C-4

Arkansas Jurisdictional Uncollectl bles Uncoflectibles Wdtten off (A) Rate

656,291 0.40% 35,706 0.08%

52 0.00% (9) 0.00%

620.542 1.18%

571,176 0.37% 23,193 0.06%

157 0.00% 0.00%

547.820 1.06%

388.81 0 0.25% 36,699 0.09% (9,849) -0.02%

8 0.00% 363,052 0.6%

554,995 0.39% 25,075 0.07% ir.171 0.03%

12 0.00% 512,737 1.07%

781,336 0.61% 40,932 0.14% 149,748 0.34%

(1 15) 0.00% 584.771 1.31%

2,853,706 D.40%

On#% 0.09% 0.07% 0.00% 1 .w%

(A) Net charge offs (gross charge-offs minus reooveries)

SuppOrtiKg Schdules: Recap Schedules: (A) E 5

812712003 Page 1 of 1 8:42 AM

OKLAHOMA GAS AND ELECTRIC COMPANY CALCULATION OF REVENUE CONVERSION FACTOR TEST YEAR ENDING DECEMBER 31.2007

SCHEDULE C-5

DOCKET NO. 08-103-U

Line 190. Descrlptlon 1. Arkansas Corporate Tax Rate 6.5% 1 2. Federal Corporate Tax Rats 35.0%

3. Composite Tax Rate 39.2%

4. Uncollectible Accounts Ratio - Total 0.40%

5. Revenue Conversion Factor (A) 1.6390

6. Arkansas Corporate Tax Rate 6.5%

7. Fedeml Corporate Tax Rate 35.0%

8. Compoalte Tax Rate 39.2%

9. Uncollectible Awunts Ratlo - Commend 0.09%

$0. Revenue Conversion Factor 1.6441


12. Federal Corporate Tax Rate 35.0%


14. Uncollectible Accounts Ratio - Indusmal 0.07%

I 15. Revenue Conversion Factor 1.6444 1 ~.

I 16. Arkansas Corporate Tax Rate 6.5% 1 37. Federal Corporate Tax Rate I 18. Composite Tax Rate

35.0%

39.2%

U,ncolkctible e u n t s Ratio.- Public Authwit: 0.00% 19.

20. Revenue Conversion Factor 1 .a56


22. Federal Carporate Tax Rate 35.0%


24. Uncollectible Accounts Ratlo - Residential , 1.06%

25. Revenue Conversion Factor 1.6281

. .. . -

I

Supporting Schedules: c4

Recap Schedules: (A) A-l

812712008 Page 1 of 1 8:42 AM

OKLAHOMA GAS AUD ELECTRIC CO MPANY QTHER EXPEWDITVRES TESTYEARE NOlUG DECEMBER 31.2Ml7 OOCKETNO. 05lW

L h No.

1 2 3 4 5 6 7

9 10 I t 12 13 14 35 16 17 18 19

21 22 23 24 25 26

28 29 30 31 32 33 M 35 38 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 -54

55 56 s7 58 59 B[l 81 M 63 64 65 68 67 68 69 70 71 72 73 74

a

m

27

hcmlrd Flumkf

93.2 990.2 930.2 6302 930.2 930.2 g30.2 990.2 930.2 W . 2 93 .2 930.2 930.2 830.2 630.2 930.2 950.2 9302 830.2 930.2 990.2 930.2 930.2 93 .2 930.2 930.2 930.2 930.2 93D.2 830.2 920.2 gm.2 990.2 930.2 930.2 930.2 930.2 m.2 9302 930.2 930.2 930.2 930.2 930.2 930.2 930.2 830.2 w . 2 830.2 930.2 930.2 930.2 930.2 930.2 m . 2 930.2 m.2 930.2 930.2 930.2 930.2 930.2 m.2 930.2 030.2 930.2 930.2 930.2 930.2 930.2 930.2 430.2

S C m U L E C b

Total Company T a t Year Bwked m n (

434.303

31,503 21,800 13.491 10,wo 7,863 6 . W 5.m 3,967 3,5Ml 1,m 1,575 1,- 1.430 1.296 1.283 1,250 1,133 'I ,075 1 .ow 1 ,wo 1

912 750 730 725 630 500 500 Em 5MI 495 495 350 XI0 3w 255 250 250 250 250 210 iw m 2w 200 160 150 125 120 100 100 loo 109 100 100 Bo 82 80 75 75 75 50 50 s[l 36 30 30 20

1 5 r . w

a7

?a

726,735

812712008 l o f l 8:42 AM

OKLAHOMA GAS AND ELECTRIC COMPANY ADVERTISING TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 0&103-U

Line Account NO. Number

1. 909 909 909 909 909 909 909 909 909 909 909 909 909 909 909 909

2. 91 3 91 3 91 3 913

3. 930.1 930.1 930.1

Description

Wind Rider Safety - Oklahoma Bill Inserts - Oklahoma Regulated Business Community Affairs - Oklahoma Environmental Wind Power Oklahoma Energy Efficiency Economic Development - Oklahoma Storm I Outage Oklahoma City Regatta Event Bill Inserts - Arkansas Miscellaneous Safety - Arkansas Community Affairs -Arkansas

TOTAL

Brand Oklahoma Advertising Administrative Fee Promotional Items

TOTAL

Company Store E,xiernal Communications for Premiums

TOTAL

SCHEDULE C-7

Total Co. Test Year

-ked Amount (B) 255,044 21 3,919 162,535 154,507 110,477 99,940 75,000 65,201 53,433 36,77 I 31,250 8,738 1,484 1,420

788 (A) 1,268,505

1,808,460 158,089 58,918

(A) 2,025,467

20,807 4,697

I*) 25,504

Note: Amounts include ALL Advertising Expenses, both Arkansas and Oklahoma.

Supporting Schedules: Recap Schedules: (A) C-3 (B) C-1 (Customer Service and Informational, Sales)

812712008 Page 1 of 1 8:42 AM

OKLAHOMA GAS & ELECTRIC COMPANY TAXES OTHER THAN INCOME TAXES TEST YEAR EMDtNG DECEMBER 31,2007 DOCKET NO. 08-103-U

Account Llne No. Number

1. 408.1

2. 408.1

3. 408.1

4. 408.1

5. 408.1

6. 408.1

7.

Description Ad Valorem Taxes

FICA Taxes

Federal Unem ptoyment

State Unemployment

Misceltaneous

Taxes-Other-Franchise

Total

SCHEDULE C-8

Total Co. Adjusted

Test Year (a) Test Year (A) 48,762,970 55,950,864

7,253,951 10,343,822

85,064 109,361

79,349 102,013

68,089 . 68,089

36,717 36,717

56,286,140 66,610,865

Total Payroll taxes above 7,418,384 McClain capitalized (20,824) (b) Payroll Taxes capitalized Inat. Am. 705010 & 70501 I) 3,555,298 Total Taxes paid as shown on C-22-17 10,952,838

NOTE: The HC reclass shows up in the Adj. Test Year numbers

Supporting Schedules: Recap Schedules: (a) c-3 (b) C-2.2-30 In. 13

(A) C-1 + C-2.2-30 In. 13

812712008 Page 1 of I 8:42 AM

OKLAHOMA GAS AND ELECTRIC COMPANY INVESTMENT TAX CREDITS TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1034

Llne No. 1.

2.

3.

4.

5.

I Total Company Ad] u s ted

Description Test Year Test Year ITC recognized in the current year.

Ratable portion of Pol 1970 accumulated deferred investment tax credits (Credit) (A) (a) (4,812,540) (4,640,304)

Total Post 1970 accumulated deferred investment tax credits (Credit) (e) (b) (21,970,123) (21,970,123)

. *

Ratable portion of Pre 1971 accumulated deferred investment tax credits

Total Pre 1971 accumulated deferred investment tax credits

SCHEDULE C-9

Arkansas Jurisdlctlon Adjusted

Test Year Test Year

A schedule showing the calculation ofthe Investment Tax Credits (ITC) realized in the test year and adjusted test year and ratable arnortizatlon of accumulated investment tax credits to operating income (option 2 companles only). If the balances for income tax components are based on tax year information as opposed to test year information, indicate by footnote to this schedule.

Supporting Schedules: Recap Schedules: (a) C-3 (b) E-I, D-6

(A) C-I , C-2.1, C-2 (B) 0-1, D-5

8/27/2008 .

-

Page 1 of I 8:42 AM

SCHEDULE C-10

Line No. 1.

2. 3.

4.

5. '

6. 7.

8.

9.

I O .

DescrlpUon Depmclatlon related AOITC - Fed

Depredation adjustment for ARK Depr Rates - Fed Arkansas bnnus depreciation adjustment - Fed

Non-Depredation related ADITC - Fed

State ADITC, (exd ADITC for Ark Bonus Depr, Line 7)

Depreciation adlustrnent for ARK Depr Rates - State Arkansas bonus depreciation adjustment - State

Total Company Adjusted

Test Year Test Year (522,814,048) (603,013,291)

- 37,704,826 (1 56.792) (156,792)

(81,883,925) (22,965,575)

(65,554,119) (56,960,397)

7,002,325 447,977 447,977

Total ADlK (A) (669,760,876) (637,940,927)

Deferred Inc. Taxes Collectible in Future Rates (12,464,434) (6,747,7801

Net ADITC _(g82,225,310) (644,888,7071 (a)

Arkansas Jurlsdlctlon Adjusted

Test Year Test Year

- -

A schedule showing the balances of Accumulated Deferred Income Taxes (ADITC) as ofthe test year end 3nd adjusted lest year end, for bath total company and Arkansas jurisdiction. Further, dlstinguish k t w e n depreciation-related ADITC and non-depreclatlon related ADITC. I 1

Supporting Schedules: R e a p Schedules: (a) Net amt 282,283 {A) D-l,D-5

812712000 Page 1 of 1

l,iWP47 N6Os$?E 44415 d W H

1.i98.947 4M.876 M.015 448.8DI

ai,a~,m 18.296,na (98,789,6791 Ii4237,045) 17,11,=4 8,881,274 12,088,731 4,61224

B,C94i,iM 16,421.131

03,581,114 98.222,017

1

14,785931 S,lSI,Jw SD.2aS 5,716,631 fi j

3d3

4.W.572 1.412.W 193.171 1m#22

1 of3

WOKKPAP€U C-1%

amd Told

h c O P c-10

3ofs 8:46 AM

OKLAHOMA GAS AND ELECTRIC COMPANY ACCUMULATED DEFERRED INCOME TAXES ARKANSAS TEST YEAR ENOING DECEMBER 31,2007 DOCKET NO. 08-1 034

SCHEDULE GI 0.1

Line No. 1.

2.

3.

4.

5.

6.

Description Book Accrual Ark. Rates Dlfference Depreciation Expense Accrual - 1986-2006 2,300,797,682 2,408,525,757 107,728,075

Federat Deferred Tax Difference @ 35% 37,704,826

State Deferred Tax Difference @ 6.5% 7,002,325

Arkansas Arkansas Additional Add-Back Ded uctlon Difference

Federal Bonus Depreciation (a) 1 19,690,458 (38,608,577) 81,081,881

Federal Defemed Tax Oifference @ 35% (A) (1 56,792)

State Deferred Tax Difference @ 6.5% (apportioned at 8.5%) (A) 447,977

Supporting Schedules: Recap Schedules: (a) These are projected amounts. 2007 Tax returns have not yet been filed, as they are not due until (A) C-IO

September 15, 2008. Once filed, copies will be available for review at corporate headquarters.

812712008 Page I of 1 $147 AM

~

OKIAHOMA GAS AND ELECTRIC COMPANY CURRENT INCOME TAX FXPEMSE TEST YEAR ENDING DECEMBER 31.2007 POCKET NO. 08-103-U

~

SCHEDULE C-14.

Line No. 1.

2. 3. 4.

5.

0. 7. 8.

g.

10. 11. 12. 5 3. A 4. 15. 10.

17. 18 1 g. 20. 21. 22. 23.

24.

Total Company Adjusted

Descrlptlon Test Year Tost Year Revenue (a) 1,902,651,057 1,804,833,512

OLM Expenses (a) 1,414,474,042 1,345,093,479 Depreciation (a) 138,781,790 l78,4O0,107 Taxes Other than Income Taxes (a) 50,280,140 66,590,041

Income Before Income Tax & Interest 293,708,285 2 I 4,849,885

Adjustments to lnwme Additions (b) Deductions (b)

49,784,576 241,020,890

Taxable Income 101,265,911

State Tax Calculatlon *

TaxaMe Income 101,265,971 State Adjustments (Specib) (b) State Taxable Income 101,205,971

5 I 7 6 4,7 5 5 State Tax Adjustments (Specify) (b) (5,131,686)

633,069

State Income Tax (bfore credits)

Total State Income Tax (A)

Federal Tax Calculation Taxable Incqme 105,978,769 Federal Adjustments (Specify) Federal Taxable lnwrne 105,978,768 Federal Income Tax (before credits) 37,002,509 Federal Tax Adjustments (Specify) (I 26,345,940

Total Federal Income Tax (A) 63,438,518

49,839,066 342,835,370

(78,146,49 9)

(78,146,419) (4,448,631)

(25,569) (4,474,200)

(73,697,788)

(73,697,788) (24,330,988) (5,357.108)

(Zg,688,096)

Total Current Income Tax 64,071,587 (34,362,296k

Arkansas Jurisdidlon Adjusted

Test Year Test Year

101,265,971

101,265,071 8,607,608

8,607,808

Supporting Schedules: Recap Schedules: (A) GI, C-2, (2-2.1 (a) C-1

(b) C-14.1

812712008 Page1 of1 8147 AM

254.185 254.185 88.289 88.289 20.542 20.542

9.723.958 ,123,358

48 784,576 54.490 M,@39,066

49.734.521 52,057.81 7 12,800,ow 8,590,382 B+WO,WO 6,850,400 i.s3a.(w8 1,216,708

$72,748 300.000

97.867 9 7 . m 60,OW 9r1,E.n 28,337 14.589 Q.Ql6

W , ~ , o O O

32,057,817 12.800.000

B , W , W 8.0 D3,o a0 (510.0Do)

1,338,936

9?2?4l

97,887 97,522 8o.ooo 9Am 26,337 14,588 e,oia

1 88,$M4,819

181,9D1,3W 68,622,990 250,52434

2.30 5.8 59 2.305859 1D.OW 10,wo

2,315,059 2.315659

OKLAHOMA GAS AND ELECTRIC COMPANY INTEREST CALCULATlOM TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-1034

SCHEDULE C-1 I .2

Total Co. Adjusted

Line No. Description Test Year 1. Pro Forma Rate Base (a) 4,205,373,776

2. Weighted Cost of Debt (b) 2.14%

3. Pro Forma Interest Expense (A) 89,995,127

Supporting Schedules: Recap Schedules: (a) B-I (A) C-11 . I (b) D-1

Page 1 of 1 8147 AM

OKLAHOMA GAS AND ELECTRIC COMPANY DEFERRED INCOME TAX EXPENSE TEST YEAR ENDING DECEMBER 31,2007 DOCKET NO. 08-10s-U

Llne No. 1. 2. 3. 4. 5. 6. 9. 8. 8.

Descriptlon state

Current State Timing Dlfferences Tax Depreciation (a) Other (Specify) (b)

Total Current Timing Differences State Tax Rates, net of Fed Benefit Deferred State Income Tax Expense (Debit) Other Deferred State Income Tax Expense (c) Deferred State Income T6x Expense (A)

Total Company Adlusted

Test Year Test Year

59,700,000 186,934,619 81,540,176 28,802,012

141,240,176 215,736,631 3.80% 3.80%

5,360,818 8,188,350 (Q,9M4,504) (7,360,821 1 (4,003,686) 827,535

SCHEDULE G I 2

Arkansas Jurisdiction Adfusted Teat Year Test Year

3.a0x 3.80%

-- 10. 11. Tax Dspreciatlon 12. Other (Specify) 13. 14. State Tax Rates

Turnaround of State Timing Differences

Total Turnaround of Thing Differences

16. Federal 17. Current Federal Timlng Differences 18. Tax Depredation (a) 59,700,000 186,034,619

Other (Specify) (b) 81,540,176 28,802,OI 2 18. Total Current Timina Differences 141,240,176 21 5,736,631 20.

I -

21. Federal Tax Rates 35.00% 35.00% 35.00% 35.00% 22. Oeferred Federal Income Tax Expense (Debit) 49,434,062 75,507,821 23. Other Deferred Federal Income Tax Expense (c (36,491.793) (8,596,833) 24. Deferred Federal lnoome Tax Expense (A) 12,942,269 66,910,988 - 25. 26. Tax Depreciation 23. Other (Specify) '-

28. 29. Federal Tax Rates 30.

Turnaround of Federal Tlming Differences

Total Turnarou.i of Timing Differences

Deferred Federal lnwme Tax Expense (Credit)

Supporting Schedules: Recap Schedules: (a) C-I 1-1 (b) C-12.2

(A) GI, C-2

(c] E12.1

8127120 08 Page 1 of 1 8:47 AM

OKLAHOMA GAS AND ELECTRIC COMPANY DEFERRED INCOME TAX EXPENSE TEST YEAR ENDING DECEMBER 31,2007 POCKET NO. 08-1034

Lfne No. 1. 2. 3. 4. 5. 0. 7. 8. 9. 10.

Oescrlotlon

Other Deferred Tax Expense: 2002-2004 RAR (IRS Audlt) AdJustments 2005-2006 Amended Return Adjustments 2006 Return to Provislon (True-up) Adjustments State Bonus Depreclatlon Adjustments State Rate Change Applied to Beginning Temp Diffs Raclass for differences between GAAP and FERC Wlnd Productbn Tax Credlts OK Tax Credit - Investment Tax Credlt .

11. Roundhg 12. Deferred Taxes Recorded

Test Year State Federal

(1,362,805) (12,565,079) (3,242,076) (29,8g0,370)

(10,821) (f 02,943) (732,955)

1,440,023 (6,072,000) 6,072,600

8,530 ( 1 ) (g ,964 ,52 _I36,491,793)

SCHEDULE C-12.

Total Company Adjustments Adjusted Test Year

State Federal State Federal

1,362,605 3,242,076

10,821 732,955

(1,448.023) 6,072,600

(1,106,104) (6,254,717)

42,565,079 29,890,370

102,043

(0,072,600) (8,596,833) ( 1,106,l04)

(0,254,717) (8,596,833)

(8,530) 1 2,603,683 27,894,960 (7,360,821 ) (8,598,833)

Supportlng Schedules: Recap Schedules: (a) C12.3 (A) G I 2

812712008 Page 1 of 1 8:47 AM


TEST YEAR ENDING DECEMBER 31.2007 TEMPORARY DIFFERENCES - OTHER

DOCKET NO. 08-1 03-U

Line No. Deserip?jon Lines 4. and 19. Other:

Regulatory Assets - Exp Capd for Books. not Tax Removal Expense Pension Expense Arnort. of Net Unfunded Def. Taxes Repair Allowance Accrued RAR Interest Regulatory Liabili - Deferred Gain Amortization Rate Refund Aocrual Customer Advances for Construction Accrued Performance Units

A m e d Vacation Taxes Capitalized - New Vehicle Registration Fees Worker‘s Compensation Deferred Compensation Plan Accrued FAS I 1 2 Benefits Consumer Loans A w e d Penalties Liab Regulatory Asset Amortization - 2006 Equity AFUDC Kaw Lake Water Storage Rights Accrued Public Liability Prepaid Expenses Uncollectible Accounts Mark to Market Bond Redemption-Unamortized Costs Railcar Lease Payments Contrhutions In Aid of Construction UNlCAP Regulatory Asset Ambrtization - McCtain Plant Post-Retirement Benefhs - Medical & Life Satvage LIFO lnventoty Adjustment

AFUDC - BO-d

SCHEDULE C-12.2

Total Company

Test Year

(49,734,521) (32,057,817) (1 2,800,000) (8,590,362) (&,000,oo0) (6,850,400) 11,338,936) (‘I ,216,708) (972,744) (300,000) (97,867) (97,522) (60,000) (34,573) (26,337) ( 14,589)

19,OI 8) 80,736 82,237

106,263

299,941 360,000

1,000,000 1,070,959 1,600,000 2,241,000 2,945,510 6,218,347 9.62 0,7 2 0

14,767,105

268,400

Adjusted Test Year

(32,057,817) (1 2,800,000) (8,590,362) (8,000,000)

51 0,000 (1,338,936)

(972,744)

I97,867) (97,522) (Wow (34,573) (26,337) (1 4,589) (9,OI 8) 80,736 82,237

106,263 268,400 299,941 36Q.ooo

1 ,oM1,ooo 1,070.959 1,600,OOO 2,241,000 3,000,000 6,218,347 9,620,720

14,767,tM (5,927,955)

(8t,540,176) (28,802,012)

Supporting Schedules: Recap Schdules: (A) C-$2

8127120 08 Page 1 of 1

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