ML20210L361
| ML20210L361 | |
| Person / Time | |
|---|---|
| Site: | Millstone  |
| Issue date: | 04/21/1986 |
| From: | Bishop R NORTHEAST UTILITIES |
| To: | Office of Nuclear Reactor Regulation |
| References | |
| NUDOCS 8604290308 | |
| Download: ML20210L361 (134) | |
Text
r s
NORTHEAST UTILITIES SERVICE COMPANY w ccwcree soa.e ama"""
P.O. BOX 270 1',2C2d['[ "~
HARTFORD CONNECTICUT 06141-0270
=ww.s esa., mws ccw (203) 665-5135 k
k J
w.u w
..cc- -
ROBERT W BISHOP
$ECRETARY AND COUNSEL April 21, 1986 Director Nuclear Reactor Regulation U.S. Nuclear Regulatory Commission Washington, D.C.
20555
Dear Sir:
In accordance with paragraph 50.71(b) of 10CFR, Part 50, enclosed is one copy of the 1985 Annual Financial Report of Northeast Nuclear Energy Company, license holder, all certified by Arthur Andersen & Company, certified public accountants.
Please acknowledge receipt by returning the duplicate copy of this letter in the stamped, self-addressed envelope enclosed for your convenience.
Very tru y yours FJG/j em/SRR122j Enclosure 8604290308 060421
@d PDR ADOCK 0500 5
\\
'k
ae/s
~ 75 m
=+r = -
- y -
mo :m.-
er,
.x r
w
, s
^ ~
w Lm (g_y; m.
(:-
- ? ' ',. "'h _
, ;.z
^,....
,D'
- ;'f_' '
l,f.'
l._
3 s
t.y c
..e m
sw q. w; 7 <
w--
-";s f
?
':S
,,n
[j,
. c
. ~..
_ ;-u 6-Form Approved; r
,a g.
.OMB No.1902-0021.
p1 r
(Expiros 9/30/87)i -,
~
b,
F #;
m gw
^e r
s L. ',. 'e
~
L t. -
i 5
g a, -
N g
u x
+.
- n..
y
~
m x
x
~
l,
!+
n
, w.
-1
+
a.
m s
f-
'y,
. m _lb
/ [:
v g
s s
n y
~
u
~.
y,-
L,.
...'~
s 4
F
. g;
- +
n i,
e' I
25 y
t b
g, e
s.
. s f, c
I I ~
y 2
,h 4
g FERC3FORMONO.d1:11
- #1 i
4ANNUACREPORTiOFlMAJORiELECTRICa ' O UTILITIES,ilCENSEESVANDJOTl4 ERST.
'i ?
n;-
~'
~
x;
^t c
r
(...
a Dr
)
I 4
4
,J s 4 m.,
A
~
^
This report is mandatory urvier the Federal Power Act, Sect *ons 3,4a),304 and 309. -
c
'1 i and 13 CFR141.1, Failure to report may result in criminal fines, cMI penalties and
')j
- a g ',
coer sanctions as prtmded by law The Federal Energy Regulatory Comrniss6on does e
4 not conskler thts report to be of it confidential nature. -
' j i,;
p 15 :
- 3..
x.:.
4, V'
s g'
1 e di t
f s'".
i q3 4 '.
'1
.i 4
! :k
- 5 '
)
. t.
Exact Legal Name of Respondent (Company)
Year of Report 85 NORTHEAST NUCLEAR ENERGY COMPANY g 33, 39 FERC FORM NO.1(REVISED 12 85) l l
lw
)
l Form Approved OMB No.1902-0021 (Expires 9/30/87)
(k 8
Wl}
&1
,,*cn e m a s **
v.
a FERC FORM NO.1:
ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTHERS
%"?c%*2ff.7.".7".'J"* "*;f.%"#m'a***?o"l,'s'JC.00 YeNsYin
[ [ conf 5 N Yur.
~
r Exact Legal Name of Respondent (Company)
Year of Report NORTIIEAST NUCLEAR ENERGY COMPANY Dec.31,19 FERC FORM NO.1(REVISED 12 85)
ARTitua ANDERSEN & CO.
HAurro un, con N ncricur To Northeast Nuclear Energy Company:
In connection with our examination of the consolidated financial statements of Northeast Utilities (a Massachusetts trust) and subsid-iaries for the year ended December 31, 1985, on which we have reported under date of February 17, 1986, we also examined the schedules for Northeast Nuclear Energy Company on pages 110 through 123E of Form 1 for that year. Our examination was made in accordsuce with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances. However, we did not make a detailed examination such as would be required to determine that each transaction has been recorded in accordance with the Uniform System of Accounts and published accounting releases.
In our opinion, the schedules referred to in the preceding para-graph conform in all material respects with the accounting requirements of the Federal Energy Regulatory Commiesion as set forth in its applica-ble Uniform System of Accounts and published accounting releases.
k.
M::t2 e ARTHUR ANDERSEN & CO.
February 17, 1986
INSTRUCTIONS FOR FILING THE i
FERC FORM NO.1 l
GENE R AL INFORMATION 1.
Purpose This form is a regulatory support requirement (18 CF R 141.1). It is designed to collect financial and opera-tional information from public utilities, licensees and others subject to the jurisdiction of the Federal Energy Regulatory Commission. This report is also semndarily considered to be a nonconfidential public use form supporting a statistical publication (Statistics of Privately Owned Electric Utilities in the United States) published by the Energy Information Administration.
- 11. Who Must Submit Each Major public utility, liansee, or other, as classified in the Commission's Uniform System of Accounts Prescribed for Public Utilities an( Licensees Subject To the Provisions of The Federal Power Act (18 CFR 101) must submit this form.
Note: Major means having, in the previous calendar year, sales or transmission service that exmeds one of the following:
(1) One million megawatt hours of total annual sales, (2) 100 megawatt hours of annual sales for resale, (3) 500 megawatt hours of annual gross interchange out, (4) 500 megawatt hours of wheeling for others (deliveries plus losses).
Ill. What and Where to Submit (a) Submit an original and six (6) copies of this form to:
U.S. Department of Energy Energy Information Administration (! 541 Mail Station: 8G-094 Forrestal Buddmg Washmgton, O C.
Retain one copy of this report for your files.
(b) Submit immediately upon publication, four (4) cupies of the latest annual report to stockholders and any annual financial or statistical report regularly prepared and distributed to bondholders, security analyst, or industry association. (Do not ir clude monthly and quarterly reports. If reports to stock-holders are not prepared, enter NA" in column (d) on Page 4, the List of Schedules.) Mail these re-ports to*
Chef Accountant Federal Energy Regulatory Commisson 825 N. Capitot St., N.E.
Hoom 601 RB Washington, D.C. 20426 (c) For the CPA certification, submit with the original ohmission, or within 30 days af ter the filing date for this form, a letter or report:
(i) Attesting to the conformity, in all material aspects, of the below listed (s&edules and) pages with the Comm;ssion's applicable Uniform Systems of Aucunts (including applicable notes relating thereto and the Chief Accountant's published accounting rete ws), and (ii) Signed by independent certified public accountants or an independent liansed public accountant, artified or licensed by a regulatory authority of a State or other political subdivision of the LIS.
(See 18 CFR 41,10 41.12 for specific qualifications.)
Reference Schedules Pages Comparative Balance Sheet 110 113 Statement of income 114 117 Statement of Retained Earnings 118-119 Statement of Changes in Financial Position 120 121 Notes to Financial Statements 122 123 When accompanying this form, insert the letter or report immediately following the cover sheet.
FERC FORM NO.1 (REVISED 12-84)
Pagei
GENERAL INFORRAATION (CenelnuesN lit. What and Where to Submit (Continued)
(c) (Continued)
Use the following form for the letter or report unless unusual circumstances or conditions, empleened in the letter or report, demand that it be varied. Insert parenthetical phrases only when exceptions are reported.
In connection with our regular examination of the financial statement of for the year ended on which we have reported separately under date of we have also reviewed schedules of form 1 for the year filed with the Federal Energy Regulatory Commission, for conformity in all material respects with the re-quirements of the Federal Energy Regulatory Commesseon as set forth in its appiscable Uniform System of Accounts and punished accounting releases. Our review for this pur-pose included such tests of the accounting records and such other auditing procedures as we considered necessary in the circumstances.
Based on our review, in our opinion the accompanying schedules identified in the p<eceding paragraph (except as noted below) conform in all materia! respects with the ac-counting requirements of the Federal Energy Regulatory Commission as set forth in its ap-plicable Uniform System of Accounts and published accounting releases.
State in the letter or report which, if any, of the pages above do not conform to the Commission's requirements. Describe the discrepancies that exist.
(d) Federal,' State and Local Governments and other authorized users may obtain additional blank copies to meet their requirements free of charge from:
U.S. Department of Energy National Energy informato. Center Energy informaton Admnstration Washington, D.C. 205d5 (202) 252 a800 (V.
When to Submit:
1 Submit this report form on or before April 30th of the year following the year covered by this report.
GENERAL INSTRUCTIONS 1.
Prepare this report in conformity with the Uniform System of Accounts (18CFR 101) (U.S. of A.).
Interpret all accounting words and phrases in accordance with the U.S. of A.
11.
Enter in whole numbers (dollars on MWH) only, except where otherwise noted. (Enter cents for averages and figures per unit where cents are important. The truncating of cents is allowed except on the four basic financial statements where rounding is required.) The amounts shown on all sup-porting pages must agree with the amounts entered on the statements that they support. When ap-plying thresholds to determine significance for reporting purposes, use for balance sheet accounts the balences at the end of tne current reporting year, and use for statement of income accounts the current years amounts.
lit.
Complete each question fully and accurately, even if it has been answered in a previous annual report. Enter the word "Nore" where it truly and completely states the fact.
IV.
For any page(s) that is not applicable to the respondent, either (a) Enter the words "Not Applicable" on the particular page(s), or G.
(b) Omit the page(s) and enter "NA", "None", or "Not Applicable" in column (d) on the Ust of Schedules, pages 2,3, and 4.
/
V.
Complete this report by means which result in a permanent record. Complete the original copy in permanent black ink or typewriter print, if practical. The copies, however, may be carbon copies or other similar means of reproduction provided the impreessons are clear and readable FERC FORM NO.1 (REVISED 12-81)
Page il
GENERAL INSTRUCTIONS (Continued)
Enter the month, day, and year for a$1 dates. Use customary abbreviations. The "Date of Report" at VI.
the top of each page is applicable only to resubmissions (see Vill. below).
Vil.
Indicate negative amounts (such as decreases) by enclosing the figures in parentheses (
).
Vill.
When making revisions, resubmit only those pages that have been changed from the original sub-mission. Submit the same number of copies as required for filing the form. Include with the resub-mission the Identification and Attestation page, page 1. Mail dated resubmissions to:
CNet Accountant Federul Energy Regulatory Co nmessson 82$ North Capitol Street. N.E.
Room 601-RS WasNngton. O.C. 20826 IX.
Provide a supplemental statement further explaining accounts or pages as necessary. Attach the supplemental statement (8% by 11 inch size) to the page being supplemented. Provide the op-propriate identification information, including the title (s) of the page and the page number sup-piemented.
X.
Do not make references to reports of previous years or to other reports in lieu of required entries, except as specifically authorized.
XI.
Wherever (schedule) pages refer to figures from a previous year, the figures reported must be based upon those shown by the annual repost of the previous year, or an appropriate explanation given as to why the different figures were used.
Xil.
Respondents may submit computer printed schedules (reduced to 8% by 11) instead of. the preprinted schedules if they are in substantially the same format.
DEFINITIONS 1.
Commission Authorization (Comm. Auth.) - The authorization of the Federal Energy Regulatory Commission, or any other Commission. Name the commission whose authorization was obtained and give date of the authorization.
II.
Respondent - The person, corporation, licensee, agency, authority, or other legal entity or in-strumentality in whose behalf the report is made.
EXCERPTS FROM THE LAW (Federal Power Act,18 U.S.C. 791a-825r)
"Sec. 3. The words defined in this section shall have the following meanings for purposes of this Act, to wit:
i
..(3) 'corporat on* means any corporation, joint-stock company, partnership, association, business trust, organized group of persons, whether incorporated or not, or a receiver or receivers, trustee or trustees of any of the foregoing. It shall not include ' municipalities' as hereinafter defined; (4) ' person' means an individual or a corporation; (5) ' licensee' means any person, State, or municipality licensed under the provisions of section 4 of this Act, and any assignee or successor in interest thereof; (7) ' municipality' means a city, county, irrigation district, drainage district, or other political subdivision or agency of a State competent under the laws thereof to carry on the business of developing, transmitting, utilizing, or distributing power:.. "
(11) ' project' means a complete unit of improvement or development, consisting of a power house, all water conduits, all dams and appurtenant works and structures (including navigation structures) which are a part of said unit, and all storage, diverting, a forebay reservoirs directly connected therewith, the primary line or lines transmitting power therefrom to the point of junction with the distribution system or with the interconnected primary transmission system, all miscellaneous structures used and useful in connection with said unit as any part thereof, and all water rights, rights-of-way, ditches, dams, reservoirs, lands, or interest in lands the use and occupancy of which are necessary or appropriate in the maintenance and l
operation of such unit; l
FERC FORM NO.1 (REVISED 12-81)
Page iii e.
L_
EXCERPTS FROM THE LAW (Continued)
"Sec. 4. The Commission is hereby authorized and empowered-(a) To make investigations and to collect and record data concerning the utilization of the water re-sources of any region to be developed, the water power industry and its relation to other industries and to interstate or foreign commerce, and concerning the location, capacity, development costs, and relation to markets of power sites,...to the extent the Commission may deem necessary or useful for the purposes of this Act."
"Sec. 304. (a) Every licensee and every public utility sha!! file with the Commission such annual and other periodic or special reports as the Commission may by rules and regulations or order prescribe as necessary or ap-propriate to assist the Commission in the proper administration of this Act. The Commission may prescribe the manner and form in which such reporta shall be made, and require from such persons specific answers to all questions upon which the Commission may need information. The Commission may require that such reports shall include, among other things, full information as to assets and liabilities, capitalization, net investment, and reduction thercot, gross receipts, interest due and paid, depreciation, and other reserves, cost of project and other facilities, cost of maintenance and operation of the project and other facilities, cost of renewals and replacement of the project works and other facilities, depreciation, generation, transmission, distribution, delivery, use, and sale of electric energy. The Commission may require any such person to make adequate provi-sion for currently determining such costs and other facts. Such reports shall be made under oath unless the Commission otherwise specifies."
"Sec. 309. The Commission shall have power to perform any and all acts, and to prescribe, issue, make, amend, and rescind such orders, ru!es and regulations as it may find necessary or appropriate to carry out the provisions of this Act. Among other things, such rules and regulations may define accounting, technical, and trade terms used in this Act; and may prescribe the form or forms of all statements, declarations, applications, and reports to be filed with the Commission, the information which they shall contain, and the time within which they shall be filed.. "
GENERAL PENALTIES "Sec. 315. (a) Any licensee or public utility which willfully fails, within the time prescribed by the Commis-sion, to comply with any order of the Commission, to file any report required under this Act or any rule or regula-tion of the Commission thereunder, to submit any information or document required by the Commission in the course of an investigation conducted under this Act,...shall forfeit to the United States an amount not ex-ceeding $1,000 to be fixed by the Commission after notice and opportunity for hearing.. "
i FERC FORM NO.1 (REVISED 12-81)
Page iv
FERC FORM NO 1:
ANNUAL REPORT OF MAJOR ELECTRIC UTILITIES, LICENSEES AND OTNERS IDENTIFICATION 01 Exact Legal Name of Respondent 02 Year of Report NORTHEAST NUCLEAR ENERGY COMPANY Dec. 31,19 R'i 03 Previous Name and Date of Change (11 name changed during year) 04 Address of Principal Business Office at End of year (Street. City, State, Z/p Code)
Selden Street, Berlin, Connecticut 06037-0218 Wiling Addrennt P.
O_
Rnx 270. Hnrtford. Connecticirt (6141-0270 05 Name of Contact Person 06 Title of Contact Person George D. Uhl Controller 07 Address of Contact Person (Street, City, State, Zip Code) 100 Corporate Place, Rocky Hill, Connecticut 06067-1823 W ilirm Addroce-P_
n_ Rnv 770; Mnrrfnrd_, Ennneericut 06141-0770 06 Telephone of Contact Person, including 09 This Report is 10 Date of Report.
Area Code (Mo, De, Yr)
(203)721-2313 (1)
An Original (2) O A Resubmission ATTESTATION The undere'Onod othcor cortshes that howw has esamened the accompanyone report; that to the best of heather knowledge. 6nformaton, and behef, aR etatements of fact contamed m the accompanymg report are true and the accompanymg report is a correct statement of the bus ness and af.
fairs of the above named respondent m respect to each and every matter set forth therem dunng the pened from end includeg January 1 to and includmg December 31 of the year of the report.
01 Name 03 Segnature
/
04 Date Signed I
- 'I Ceorge D. Uhl 02 Title April 14, 1986 Controller Tm is u s c. tooi, menes it a enm for any person knowmger and withnge to make to any Agency or o partment of the uruted states any r
false, fictrteous or fraudulent statements as to any matter withm its gunsdction.
l l
l l
l FERC FORM NO.1 (REVISED 12-84)
Page 1
Name of Respondent This Report is:
Dat) of Report Year of Report NORTHEAST NUCLEAR (1) @ An Original (Mo,Da. W ENERGY COMPANY (2) O A Resubmission Dec.31,1985 LIST OF SCHEDULES (Electric Utihty)
Enter in column (d) the terms "none," "not applicable,"
have been reported for certain pages. Omit pages where or "NA." as appropriate. where no information or amounts the responses are "none," "not applicable," or "NA."
a;l;;:-
a
- m.., s_
n.
(a)
(b)
(c)
(d)
GENERAL CORPORATE INFORMATION AND FINANCIAL STATEMENTS General lnformation 101 Control Over Respondent.
102 Corporations Controlled by Respondent.
103 Officers.
104 Directors 105 Secunty Holders and Voting Powers...
106-107 Ed 12-85 Important Changes During the Year.
108-109 Compa.ative Balance Sheet.
110-113 12-84 Statement of income for the Year...
114-117 12-84 Statement of Retained Earnings for the Year.....
118-119 Statement of Changes in Financial Position................
120 121 Notes to Financial Statements.
122-123 BALANCE SHEET SUPPORTING SCHEDU4.ES (Ameets and Other Debits)
Summary of Utility Plant and Accumulated Provisions for Depreciation, Amortization, and Depletion.
201 Ed 12-85 Nuclear Fuel Materials.................
202 Ed 12-85 Electric Plant in Service.
204 207 Ed 12 85 Electric Plant leased to Others..
213 Ed 12 85 Electric Plant Held for Future Use 214 Ed 12-85 Construction Work in Progress-Electric..
216 Ed 12-85 Construction Overheads-Electric..
217 Ed 12 85 General Description of Construction Overhead Procedure 218 Ed 12-85 Accumulated Provision for Depreciation of Electric Utility Plant..
219 Ed 12-85 Nonutil.ty Property 221 Ed 12-85 investments in Subsidiary Companies...........
224-225 Ed 12-85 Extraordinary Property Losses.
230 Ed 12-85 Unrecovered Plant and Regulatory Study Costs 230 Ed 12-85 Material and Supplies..
227 Ed 12-85 Miscellaneous Deferred Debits 233 Ed 12-85 Accumulated Deferred Income Taxes (Account 190).
234 Ed 12-85 BALANCE SHEET SUPPORTING SCHEDULES (Uabilities and Other Credits)
Capital Stock.
250 Cesita! Stock Subrcrit ed. Capital Stock Liabihty for Conversion, Premium on Capital Stock, and Instal!ments Received on Capital Stock 251 Other Paid-in Capital 252 Discount on Capital Stock 253 Capital Stock Expense.
253 Long. Term Debt 256-257 i
i I
Page 2 l
l
Name of Roepondent This Report is:
Date of Report Year of Report NURTilEAST NUCLEAR (1) 63 An Original (Mo. De, Yr)
LNERGY COMPANY (2) O A Resubmission Dec. 31,1911.
LIST OF SCHEDULES (Electric Utility) fContinued)
Tine of Schedule Romerks (e)
(b)
(c) td)
BALANCE SHEET SUPPORTING SCHEDULES (Llabilities and Other Credits) (Continued)
Taxes Accrued. Prepaid and Charged During Year 258-259 Reconciliation of Reported Net income with Taxable income for Federal i
Income Taxes 261 Accumulated Deferred Investment Tax Credits.
264 Other Deferred Credits 266 Accumulated Deferred income Taxes-Accelerated Amortization Property 268-269 Accumulated Deferred Income Taxes--Other Property.
270-271 Accumulated Deferred Income Taxes-Other..
272-273 INCOME ACCOUNT SUPPORTING SCHEDULES Electric Operating Revenues 301 12-84 Sales of Electricity by Rate Schedules 304 Sales for Resale.
310-311 Electric Operation and Maintenance Expenses.
320-323 12-84 Number of Electric Department Employees.
323 Purchased Power.
326-327 Interchange Power.
328 Transmission of Electricity for or by Others 332 Miscellaneous General Expenses-Electric.
333 Depreciation and Amortization of Electric Plant 334-336 Pcaticulars Concerning Certain income Deduction and interest Charges Accounts.
337 COMMON SECTION Regulatory Commission Expenses.
350-351 Research, Develcpment and Demonstration Activities.
352-353 Distribution of Salaries and Wages 354-355 Common Utility Plant and Expenses 356 ELECTRIC PLANT STATISTICAL DATA Electric Energy Account 401 Monthly Peaks and Output.
401 Steam-Electric Generating Plant Statistics (Large Plants) 402-403 Steam-Electric Generating Plant Statistics (Large Plants) Average Annual Heat Rates and Corresponding Net Kwh Output for Most Efficient Generating Units.
404 12-85 Deleted Hydroelectric Generating Plant Statistics (Large Plants) 406-407 Pumped Storage Generating Plant Statistics (Large Plants) 408-409 Generating Plant Statistics (Small Plants).
410 Changes Made or Scheduled to be Made in Generating Plant Capacities.
411 12-85 Deleted Steam-Electric Generating Plants.....
412-413 12-85 Deleted Hydroelectric Generating Plants.
414-415 12-85 Deleted FERC FORM NO.1 (REVISED 12-85)
Page 3
Nome d Respondent This Report is:
D:te cf Report Year of Report NORTHEAST NUCLEAR (1) Q An Original (Mo, Da, Yr)
ENERGY COMPANY (2) O A Resubmission Dec. 31,1915-LIST OF SCHEDULES (Electric Utility)(Continued)
Title of Schedule Remarks Pa Re (a) tb)
(c)
(d)
ELECTRIC PLANT STATISTICAL DATA (Continued)
Pumped Storage Generating Plants.
416-418 12-85 Deleted InternalCombustion Engine and Gas-Turbine Generating Plants 420-421 12-85 Deleted Transmission Line Statistics.....
422-423 Transmession Lines Added During Year.....
424 425 Substations...
Electnc Distribution Meters and Line Transformers..
427 Environmental Protection Facilities.
428 Envwonmental Protection Expenses..
429 450 Footnote Data Stockholders
- Reports....
FERC Form No.1 (Revised 12-85)
Page 4 4
l 1
Name of Respondent This Report is:
Demo cf floport Year af Report NORTHEAST NUCLEAR (11 ED An Orionet tuo.De Yrl
- RhtFRI'Y l'OMPANY (21 OA Resutwas.on oec. ai, is_85 GENERAL INFORMATION
- 1. Provide name and title of officer having custody of the general corporate books of account and address of office where the general corporate books are kept, and address of office where any other corporate cooks of 9ecount are kept, if different from that where the general corporate books are kept.
George D. Uhl, Controller 100 Corporate Place, Rocky 11111, Connecticut 06067-1823 Mailing Address:
P. O. Box 270, Hartford, Connecticut 06141-0270
- 2. Provide the name of the State under the laws of which respondent is incorporated, and date of incorporation. If incorporated under a special law, give reference to such law. If not incorporated, state that fact and give the type of organization and the date organized. Incorporated under the laws of the State of Connecticut on November 14, 1950. Granted authority to exercise utility powers by 1967 Special Act No. 153. annroved June 6.1967 (Volisme XXXTTI. Pane 144)
- 3. If at any time during the year the property of respondent was held by a receiver or trustee, give (a) name of receiver or trustee.
(b) date such receiver or t.ustee took possession, (c) the authority by which the receivership or trusteeship was created, and (d) da'e when possession by receiver or trustee ceased.
Not Applicable m
- 4. State the classes of utility and other services furnished by respondent during the year in each State in which the respondent operated.
The Company is an agent for the construction and operation of certain electric production facilities in the State of Connecticut.
i f
S. Have you engaged as the principal accountant to audit your financial statements an accountant who is not the print ipal ac-countant for your previous year's certified financial statements?
(1) O YES... Enter the date when such independent accountant was initially engaged:
(2) 00 NO I
FERC FORM NO, I (REVISED 12-81)
Page 101 L
Nome of Responesent This Report is:
DoesCf Report Year of Report NORTHEAST NUCLEAR 11i EIAn onenes luo, De, Yet ENERGY COMPANY 121 O A ne uew===an one.31. tee 3 CONTROL OVER RESPONDENT
- 1. If any corporation, busaness trust, or similar organization or trustee (s), name of beneficiary or beneficiaries for whom trust combmetion of such organizations jointly held control over the woe maintained, and purpose of the trust.
respondent at end of year, state name of controlling corporation
- 2. If the above required information is available from the SEC or organization, manner in which control was held, and extent of laK Report Form fding, a specific reference to the report form control. If control was in a holding company organization, show (i.e. year and company title) may be listed provided the fiscal the chain of ownership or control to the main parent company or years for both the 10-K report and this report are compattle.
organization. If control was held by a trustee (s), state nanw of Name of controlling organization-Northeast Utilities, a voluntary association organized under the laws of the Commonwealth of Massachusetts, which wholly and directly owns the respondent and is the main parent in a holding company organ-ization.
Manner in which control was held-Ownership of Common Stock.
Extent of Control - 100%
i I
FERC FORM NO.1 (REVISED 12-81)
Page 102
1 penme of Respondent This Report Is:
Dete of Report Year of Report NORTHEAST NUCLEAR (t) E] An Dr6einal (Mo. De, Yr)
ENERGY COMPANY (21 O A Re.wwnission Dec. 31.1925 CORPORATIONS CONTROLLED BY RESPONDENT
- 1. Report below the names of all corporations, business trusts,
- 3. If control was held jointly with one or more other interests, and similar organizations, controlled directly or indirectly by state the fact in a footnote and name the other interests.
respondent at any time during the year. If control ceased prior to
- 4. If the above required information is available from the SEC end of year, give particulars (details) in a footnote.
10 K Report Form filing, a specific reference to the report form
- 2. If control was by other treans than a direct holding of voting (i.e. year and company title) may be listed in column (a) provided rights, state in a footnote the manner in which control was held, the fiscal years for both the 10-K report and this report are com-naming any intermediaries involved.
patible.
DEFINITIONS
- 1. See the Uniform System of Accounts for a definition of control or direct action without the consent of the other, as control.
where the voting control is equally divided between two holders,
- 2. Direct control is that which is exercised without interposi-or each party holds a veto power over the other. Joint control tion of an intermediary.
may exist by mutual agreement or understanding between two or
- 3. Indirect control is that which is exercised by the interposi-more parties who together have control within the meaning of the tion of an intermediary which exercises direct control.
definition of control in the Uniform System of Accounts.
- 4. Joint controlis that in which neither interest can effectively regardless of the relative voting rights of each party.
Percent Voteg Footnote Name of Company Controlled Kind of Businese
$g w g,,
is) ibi (cl id)
NONE l
l l
l l
t l
FERC FORM NO.1 (REVISED 12-81)
Page 103
penme of Respondent 1% neeert is:
osee et Report veer et numer, NORTHEAST NUCLEAR ItiII]An orienes tue, De, vrl ENERGY COMPANY (21 OA mesuban.on ose. 31. to.a5 OFFICERS
- 1. Report below the name, title and salary for eest executive any position, show name and total remuneration of the previous officer whose salary is MiO,000 or more. An " executive officer" of incumbent, and dote the change in incumbency was made.
e respondent includes its president, secretary, treasurer, and vice
- 3. Utdities which are requwed to file the same data with the president in charge of a principal business unit, division or func-Securities and Exchange Comrrussion, may substitute a copy of tion (such as sales, administration or finance), and any other per-item 4 of Regulation S-K (identifed as this page). The substituted son who performs similer policymaking functions.
page(s) should be the same site as this page.
- 2. If a change was made during the year in the incumbent of Tme Name of Offcer is)
Ltd (c) 1 2
3 4
5 6
7 See insert page 104A 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 FERC FORM NO.1 (REVISED 12-81)
Page 104
Annual Report of NORTHEAST NUCLEAR ENERGY COMPANY Year Ended December 31, 1985 0FFICERS Line Salary No.
Title Name of Officer for Year (a)
(b)
(c) 1.
Chairman & Chief Executive Officer William B. Ellis 2.
President & Chief Operating 3.
Officer E. James Ferland 4.
Executive Vice President -
5.
Engineering & Operations Walter F. Fee 6.
Senior Vice President & Chief 7.
Financial Officer Bernard M. Fox 8.
Senior Vice President - Nuclear 9.
Engineering & Operations John F. Opeka (1) 10.
Senior Vice President -
11.
Administrative Services Lawrence H. Shay 12.
Senior Vice President, General (See insert 13.
Counsel & Assistant Secretary Walter F. Torrance, Jr.
Page 104B) 14.
Vice President - Budget Management (only 15.
& Financial Planning C. Thayer Browne reported in 16 Vice President - Human Resources Carroll A. Caffrey
' official 17, Vice President - Corporate copies) 18.
Planning & Consumer Economics John P. Cagnetta 19.
Vice President - Information 20.
Resources Tod O. Dixon 21.
Vice President - Corporate 22, Performance Services &
23.
Organizational Control Albert J. Hajek 24.
Vice President - Public Affairs Francis L. Kinney 25.
Vice President - Nuclear Operations Edward J. Mroczka (1) 26.
Vice President & Treasurer Leonard A, O'Connor 27.
Vice President - Nuclear &
28.
Environmental Engineering C. Frederick Sears 29.
Vice President - Generation 30.
Engineering & Construction Richard P. Werner 31.
Controller George D. Uhl 32..
Secretary Robert W. Bishop 33.
Assistant Secretary Cheryl W. Cris&
34.
Assistant Treasurer Robert C. Aronson 35.
Assistant Treasurer David H. Boguslowski (1) Elected effective 4/30/85 NOTES:
Previous Senior Vice President - Nuclear Engineering & Operations, William G. Counsil, resigned effective 4/30/85.
Previous Vice President - Accounting. Taxes & Internal Audit, Warren F. Brecht, resigned effective 8/1/85.
Page 104A
Name of Respondent This Report is:
Dele of Report Year W Repawt NORTHEAST huCLEAR (1) E An Original
% De, Yr)
ENERGY COMPANY (2) O A Roeubemesson Dec. 31,1915 DwwGivi6
- 1. Report below the information called for concoming 2, Dosegneteinombersof the5=hCommitteeby each duector of the mopondent who held office at any time an asterisk and the Chearmen of the Executwo Commit-diaring the year. Include in column (a), abbreviated titles-too by a double astensk of the dwectors who are othcors of the respondent.
Seeme(and Title)of Dwector PnncW Suomees Address (a)
(b)
See insert page 105A FERC FORM NO.1 (REVISED 12 81)
Page 105
- Annual Report' of NORTHEAST NUCLEAR ENERGY COMPANY Year Ended December 31, 1985 DIRECTORS Name (and Title) of Director Principal Business Address (a)
(b)
Philip T. Ashton Selden Street, Berlin, Connecticut John P. Cagnetta (Vice President -
Corporate Planning & Consumer Economics)
Selden Street, Berlin, Connecticut William B. Ellis (Chairman & Chief Executive Officer)
Selden Street, Berlin, Connecticut Walter F. Fee (Executive Vice President -
Engineering & Operations)
Selden Street, Berlin, Connecticut E. James Ferland (President & Chief Operating Officer)
Selden Street, Berlin, Connecticut Bernard M. Fox (Senior Vice President
& Chief Financial Officer)
Selden Street, Berlin, Connecticut Frank R. Locke 174 Brush Hill Avenue, West Springfield, MA Leon E. Maglathlin, Jr.
Selden Street, Berlin, Connecticut John F. Opeka (Senior Vice President -
Nuclear Engineering & Operations (1)
Selden Street, Berlin, Connecticut Lawrence H. Shay (Senior Vice President -
Administrative Services)
Selden Street, Berlin, Connecticut Walter F. Torrance, Jr. (Senior Vice President, General Counsel & Assistant Secretary)
Selden Street, Berlin, Connecticut (1) Elected effective 6/10/85.
l 4
i Page 105A L_
Name of Respondent Thb Report lx Date of Report Year of Report NORTHEAST NUCLEAR (1) 00 An Original NAD ENERGY COMPANY (2) O A Resubmission Dec. 31,1985 SECURITY HOLDERS AND VOTING POWERS
- 1. Give the names and addresses of the 10 security holders such security became vested with voting nghts and give other of the respondent who, at the date of the latest closing of the important partculars (details) concernen0 the votmg nghts of stock book or compelation of list of stockholders of the respond-such secunty. State whether voten0 rights are actual or con-ent, prior to the end of the year, had the highest voting powers tingent; if contingent, descnbe the Contingency in the respondent, and state the number of votes which each
- 3. If any class or issue of secunty has any special pnydeges would have had the right to cast on that date if a meeting were in the election of directors, trustees or inanagers, or in the deter-then in order. If any such holder held in trust, give in a footnote mmation of corporate action by any method, explain brefly in the known particulars of the trust (whether voting trust, etc.),
a footnote, duration of trust, and principal holders of beneficiary interests
- 4. Furnish partculars (details) concerning any options, war-in the trust. If the stock book was not closed or a list of rants, or rights outstanding at the end of the year for others to stockholders was not compiled within one year pnor to the end purchase secunties of the respondent or any secuntses or other of the year, or if since the previous compilation of a list of assets owned by the respondent,includmg pnces, saperation stockholders, some other class of secunty has become vested dates, and other material informatson relating to esercies of the with voting rights, then show such 10 security holders as of the options, warrants, or rights. Specify the amount of such secu-close of the year. Arrange the names of the security holders in nties or assets so entitled to be purchased by any offser, direc-the order of votmg power, commencing with the highest. Show tor, associated company, or any of the ten largest security in column (a) the trties of offcers and directors included in such holders. This instruction is inappicable to convertible secuntees list of 10 secunty holders.
or to any secunties substantially all of which are outstandmg
- 2. If any security other than stock carries voting rights, ex-in the hands of the general public where the options, warrants, plain in a suppiemontal statement the circumstances whereby or rights were issued on a prorata basis.
- 1. Give date of the latest closing of the stock
- 2. State the total number of votes cast at the
- 3. Give the date book prior to end of year, and state the purpose of latest general rneetmg pnor to the end of year for and place of such such closing:
election of directors of the respondent and number meetmg:
of such votes cast by proxy March 15, 1985 Total:
1,500 Selden Street Books do not close By proxy: 1,500 Be rl in. cT VOTING SECURITIES Number of votes as of (date)-
December 3I. 1985 Name (Title) and Address of Secunty Holder Tmal hm Pr h d Votes Stock Stock la)
(b)
(c) id)
(e) 4 TOTAL votes of all voting secunties 1.500 1_500 MnMP MGMF 5
TOTAL number of secunty holders 1
1 NONE NONE 6
TOTAL votes of secunty holders hsted below I.500 1.500 NONE NONF 7
s
- 1. Northeast Utilities 9
174 Brush liill Avenue to West Springffeld, 11 Massachusetts 1,500 1,500 NONE NONE 12 13 2.
NONE 14
]
3.
NONE 17 4.
NONE 18 FERC FORM NO.1 (ED.12-85)
Page 106
Name of Roepondent This Report la Date of Report Year of Report NORTHEAST NUCLEAR (1) 00 An Original (W,Da,yd ENERGY COMPANY (2) O A Resubmission Dec. 31,19 85 SECURITY HOLDERS AND VOTING POWERS (Continued)
Total Cowen Preferred Narne (Title) and Address of Securtty Holder h
Votes stock 3,oeg (a)
(b)
(c)
(d)
(e) 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 35 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 FERC FORM NO.1 (ED.12 85)
Page 107 l
i
Name of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) g0 An Original (W De, W ENERM NAM (2) O A Resutwmeelon Dec.31,Ig&5 IMPOFITANT CHANGES DURING THE YEAR Give particulars (details) concerning the matters indicated gas made available to it from purchases, development, purchese besow. neehe the steesments explicit and procee, and numbw contract or othennes, giving locasion and approximase leesi gas them in accordance with the inquenos. Each inquiry should be volumes available, period of coatracts, and other pertes to any enamored. Enter "none" "not apphcable," or "NA"where ap-such arrangements etc.
piloeblo if informemen which enewers an inqury is given
- 6. Obhgations incuned as a result of issuance of escurtues cleashore in the report, make a reference to the schedule in or assumption of liabihtes or quarantees including issuance of which it appears.
Short-term debt and commercial paper having a maturtly of one
- 1. Changes in and important additions to franchise rights:
year or less. Give reference to FERC or State commenen Deserthe lhe actual conesderation given therefor and state from authorization, as appropriate, and the amount of obligneion or whom the frenchise rights were acquired. If acquired without guarantee.
the payment of coneadoration, state that fact.
- 7. Changes in articles of incorporation or amendments to 2 Acqueemon of ownership in other companies by charter: Exp6ain the nature and purpose of such changes or reorganianton, merger, or coneohdation with other companies:
amendments.
Give names of compenses involved, particulars concoming the
- 8. State the estimated annual eflect and nature of any treneoccions, name of the Commission authorizing the transac-important wage scale changes dunng the year.
tion, and reference to Commission authorization.
- g. State briefly the status of any materially important legal
- 3. Purchase or seis of an operating unit or system: Give proceedings pending at the end of the year, and the results of a brief descripten of the property, and of the transactions re-any such proceedings culminated dur6ng the year.
lating thereto, and roterence to Commiesson authorization, if
- 10. Describe briefly any matenelly important treneoctens of any was required. Give dose joumal entries called for by the the respondent not disclosed elsewhere in this report in which Unieorm System of Accounts were submetted to the Commis-an officer, director, security holder reported on page 108, voeing j
eion.
trustee, associated company or known amancinam of any of those
- 4. Important losesholds (other than leaseholds for natural persons was a party or m which any such person had a masenal gas lands) that have been acquired or given, assagned or sur-interest.
rendered: Give effective dates, lengths of terms, names of par-t1. (Reserved.)
ties, rents, and other conditions. State name of Commission authonzing lease and give reference to such authorization.
- 5. Important entoneion or reduction of transmesion or i
doenbution system: State torntory added or relinquished and date operatione began or coseed and give reference to Com.
- 12. If the important changes during the year relating to the messon authonzation, if any was required. State also the respondent company appearing in the annual report to stock-approximate number of customers added or lost and approx-holders are appbcable in every roepect and fumish the data imate annual revenues of each class of service. Each natural required by instructions 1 to 11 above, such notes may be gas company must also state magor new continuing sources of attached to this page.
4 1
See insert pages beginning with page 109A for Important Changes During the Year.
3 1
PERC FORM NO.1 (REVISED 12-83)
Page 108 i
l
I Name of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) 0 An Original
(* N Yd ENERGY COMPANY (2) O A Resubmission Dec.31,198_5 IMPORTANT CHANGES DURING THE YEAR (Continued)
FERC FORM NO.1 (HEVISED 12-81)
Page 109
i t
Annual Report of NORDEAST NUCLEAR DERGY CEMPANY Year Ended December 31, 1985
~
-IMPORTANT CHANGES DURING DIE YEAR
'1.
NONE 2.
NONE 3.
N(3E 4..
NONE i
5.~
NONE 6.
On June 17, 1985, the Board of Directors of Northeast Nuclear Energy Company (!@iECO) authorized a short-term debt limitation of
'$50,000,000 effective through June 30, 1986, and on July 3, 1985 the Securities and Exchange Commission approved this amount (Release No.. 35-23747), File No. 70-7111). Short-term borrowings as of December 31,1985 were $20,500,000.
7.
NONE 8.
NONE
- 9. (A) On January 3, 1983, the Internal Revenue Service (IRS) informed the Northeast Utilities system (the System) of the results of its audit of the System's 1978 and 1979 tax returns. he IRS is seeking payment from the System of an additional $5.64 million in-income taxes (netting debits and credits) for 1978 and 1979. Most
~
of that amount (approximately $5.29 million) is related to the 1979 settlement of a suit by the System and the other owners of Millstone Unit 3 against Westinghouse Electric Company (Westing-house) relating to that company's repudiation of its contract to supply uranium for the unit. Another portion of the amount sought:
by the IRS (approximately $315,000) is related to the settlement of a claim by the System against Combustion Engineering, Inc. (CE) relating to CE's repudiation of a contract to remove spent fuel.
It is the IRS's position that the full value of such settlements should be treated as taxable income in the year of settlement, even though the benefits of at least scue portions of the settle-monts will not be realized until subsequent years. Se System and the other utilities-that settled with Westinghouse oppose the IRS's position, as they believe that none of the proceeds of the settlement represents income but rather should be treated as a reduction in the cost basis of the nuclear fuel for the units in question.. h e System joined a number of affected utilities in drafting proposed legislation to reflect.those views, but that effort has not been successful to date. On May 6, 1983, the System filed a protest with the local appeals office of the IRS to challenge the audit. We appeals office has asked the national office of the IRS to provide it with technical advice on the position to be taken in resolving the issues presented by the Westinghouse and CE settlements. In March 1985 the national IRS office issued its technical advice supporting the service's 109A
Annual Report of NORTHEAST NUCLEAR ENERGY COMPANY Year Ended December 31, 1985 IMPORTANT CHANGES DURING THE YEAR original position with respect to additional taxes owed. ne System will be conferring with the appeals office in the near future to discuss further steps in the appeal process. If the IRS succeeds in requiring the System to include the value of the settlements as income in the year of settlement, the System would also be liable for an additional amount (approximately $3.3 million) in state taxes.
(B) In October 1983 WECO, he Connecticut Light and Power Company and Western Massachusetts Electric Company, on behalf of the owners of
.the Millstone units, and Connecticut Yankee Atomic Power Company (CYAPC) joined eight other utilities in filing a petition for review of the Department of Energy (DOE) rulemaking proceeding under the Nuclear Waste Policy Act of 1982 (the Act) with the U.S.
Court of Appeals for the District of Columbia Circuit. In that proceeding, the DOE established an assessment of 1.0 mill per kilowatthour to pay for spent nuclear fuel dis [x> sal costs on the basis of electricity generated from that fuel. he utilities have challenged the basis for the assessment on the grounds that the Act specifies that the fee to be paid shall be based on electricity generated and sold, not just the amount generated.
On December 6,1985 the U.S. Court of Appeals ruled in favor of the utility position, thereby reducing the assessment per kilowatthour by approximately 5 percent. It is not known whether the DOE will request a rehearing or reconsideration by the U.S.
Court of Appeals or appeal to the U.S. Supreme Court. The DOE may also seek Congressional approval to increase the per kilowatthour assessment to provide additional revenues. If the Court of Appeals' decision stands, payments to the DOE by the System companies (including CYAPC) under the present contracts would be reduced by approximately $650,000 per year.
10.
NONE 11.
(Reserved) 12.
N/A 109B
N;me of R;spondent This R: port is:
D;ts of Report Year of Report NORTHEAST NUCLEAR (1) @ An Original (Mo, Da, Yr)
ENERGY COS!PANY (2) O A Resubmission Dec. 31,19 85 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)
Ref.
Balance at Balance at Line Tme of Account Page No.
Begmning of Year End of Year no (a)
(b)
(c)
(d1 1
UTILITY PLANT 2
Utility Plant (101-106,114) 200-201 9.149.533 36.644.401 3
Construction Work in Progress (107) 200-201 10.883.785 1.345.628 4
TOTAL Utility Plant (Enter Total of hnes 2 and 3) 20_211_318 37.990.029 5
(Less) Accum. Prov. for Depr. Amort. Depl. (108,111.11 ')
200-201 ll.150 57?.I50 6
Net Utility Plant Enter Total of I,ne 4 Iess 5)
?O.200.I68 17,417,879 7
Nuclear Fuel (120.1-120.4.120.6) 202-203 8
(Less) Accum. Prov. for Amort. of Nuct. Fuel Assemblies (1i 15) 202-203 9
Net Nuclear Fuet (Enter Total of kne 7 less 8) 10 Net Utilaty Plant (Enter Total of knes 6 and 9) 20.700.Ib8
%7.4l1,H74 11 Utitity Plant Adjustments (116) 122 12 Gas Stored Underground-Noncurrent (117) 13 OTHER PROPERTY AND INVESTMENTS 14 Nonutility Property (121) 221 15 (Less) Accum. Prov. for Depr. and Amort. (122) 16 investments in Associated Companies (123) 17 investment in Subsidiary Companies (1231) 224-225 18 (For Cost of Account 1231. See Footnote Page 217, line 23) 19 Other Investments (124) 20 Special Funds (125-128) 21 TOTAL Other Property and investments (Totaf of hnes 74 thru 20) 22 CURRENT AND ACCRUED ASSETS L23 Cash (131) 2.626 1.197 24 Spectat Deposits (132134) 25 Working Funds (135) 7.600 8.600 26 Terrporary Cash investments (136) 27 Notes Receivable (141) 28 Customer Accounts Receivable (142) 29 Other Accounts Receivable (143) 944.079 290.253 JO (Less) Accum. Prov. tor Uncollectible Acct.-Credit (144) 31 Nctes Rece vabte from Associateo Companies (145) 32 Acccunt? Peceivable fmm Assoc. Companies (146) 15,012,518 10,012,507 33 Fuel Stock (151)
ZZi 34 Fual 6tock Expense Undistnbuted (152) 227 A. Resecua!c (Elec) a v1 Extracted Products (Gas) (153) 227 36 Plant Matenat and Operst.ng Supphes (154) 227 1I.287.402 12,585,039 37 Merchandise (155) 227 38 Otner Material and Suppl.es (155)
ZZi 39 Muclear Materials Held for Sale (157) 202 203f22 7
40 Stores Expenses Undistnbuted (163) 227 53.817 75,252 j
41 Gas Stored Underground - Current (164.1) 42 Liquefied Natural Gas Stored (164 2) 43 Liquefied Natural Gas Held for Processing (164.3) 44 Prepayments (165) 721.095
/70.714 45 Advances for Gas Explor., Devet and Prod. (166) 46 Other Advances for Gas (167) 47 Interest and Dividends Receivable (171) 7,028 48 Rents Receivable (172) 49 Accrued Utildy Revenues (173) 50 Miscellaneous Current and Accrued Assets (174) 51 TOTAL Current and Accrued Assets (Enter Total of hnos 23 thru $0) 78.016.IMS 41.765./67 FERC FORM NO.1 (ED.12-84)
Page 110
Name of Respondent This Report Is:
D:te of Report Year of Report NORTilEAST NUCLEAR (1) 00 An Original (Mo. Da, Yr)
ENERGY COMPANf (2) O A Resubmission Dec. 31,1985 COMPARATIVE BALANCE SHEET (ASSETS AND OTHER DEBITS)(Continued)
Ref.
Balance at Balance at Une Title of Account Page No.
Beginning of Year End of Year No' (a)
(b)
(c)
(d) 52 DEFERRED DEBITS 53 Unamortized Debt Expense (181) 54 Extraordinary Property Losses (182.1) 230 55 Unrecovered Plant and Regulatory Study Costs (182.2) 230 56 Prelim. Survey and investigation Charges (Electric) (183) 1.023.410 2.246.444 57 Prelim. Sur. and Invest. Charges (Gas) (183.1,183 2) 58 Clearing Accounts (184) 99.459 4II.942 59 Temporary Facilities (185) 60 Miscellaneous Deferred Debits (186) 233 2.800.412 6.504.983 61 Def. Losses from Dispos; tion of Utility Pit. (187) 62 Research, Devel. and Demonstration Expend. (188) 352-353 63 Unamortized Loss on Reacquired Debt (189) 64 Accumulated Deferred income Taxes (190) 234 65 Unrecovered Purchased Gas Costs (191) 66 Unrecovered incremental Gas Costs (192.1) 67 Unrecovered incremental Surcharges (192.2) 68 TOTAL Deterred Debits (Enter Total of isnes 53 thru 67) 3.974.2Hl 4.I61 %9 69 TOTAL Assets and other Debits (Enter Total of lines 70,77,72, 27, 57, and 68) 52,159,634 90,347,010 See Notes to Financial Statements beginning on page 122.
FERC FORM NO.1 (REVISED.12-84)
Page 111
Name of Respondent This Report is:
Date Cf Report Year of Report NORTHEAST NUCLEAR (1) O An Original (Mo, Oa, Yr)
ENERGY COMPANY (2) O A Resubmission Dec.31,19.85 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS) fief.
Balance at Balance at trne Title of Account Page No.
Beginning of Year End of Year No' tai (b)
(c)
(m 1
PROPRIETARY CAPITAL 2
Common Stock issued (201) 250 15,000 15.000 3
Perferred Stock issued (204) 250 4
Capital Stock Subsenbed (202. 205) 251 5
Stock Liability for Conversion (203. 206) 251 6
Premium on Capital Stock (207 251 7
Otner Paid-in Capital (208-211) 252 15.150 000 15.350.000 8
Installments Received on Capitat Stock (212) 251 9
(Less) Discount on Capital Stock (213) 253 10 (Less) Captial Stock Expense (214) 253 11 Retained Earnings (215.15.1. 216) 118-119 88,084 93,522 12 Unappropriated Undistnbuted Subsidiary Earnings (2161) 118-119 13 (Less) Reacquired Capital Stock (217) 250 14 TOTAL Propnetary Capital (Enter Total of lines 2 thru 13) 15.453,084 15,458,522 15 LONG-TERM DEBT 16 Bonds (221) 256 17 (Less) Reacquired Bonds (222) 256 18 Advances from Associated Companies (223) 256 19 Other Long-Term Debt (224) 256 11.468,410 20 Unamortized Premium on Long-Term Debt (225) 21 l (Less) Unamortized Discount on Long-Term Debt-Dr. (226) 22 TOTAL Long-Term Debt (Enter Total of lines 16 thru 21) 11.468.410 23 OTHER NONCURRENT LIABILITIES 24 Ob!igations Under Capital Leases - Noncurrent (227) 24,375,949 25 Accumulated Provision for Property insurance (228.1) 26 Accumulated Provision for injunes and Damages (228.2)
(495) 27 Accumulated provision for Pensions and Benefits (228.3) 145.981 265.457 28 Accumulated Miscellaneous Operatino Provisions (228.4) 29 Accumulated Provision for Rate Refunds (229) 30 TOTAL OTHER Noncurrent Lia nlities Er'ter Total of Itnes 24 thru 29) 145,981 24,640,911 31 CUR 9ENT AND ACCRUED LIABILITIE3
[27 Notes Payable (231) 2,000,000 20,500,000 33 Accounts Payable (232) 10.418.247 18.781.828 34 Notes Payable to Associated Companies (233) 35 Accounts Payab!e to Associated Companies (234) 10.050.058 1,064,902 36 Customer Depos;ts (235) 37 Taxes Accrued (236) 258-259 2,110,617 4,922,452 38 Interest Accrued (237) l')3.842 40.385 39 Dividends Declared (238) 40 Matured Long-Term Debt (239) 41 Matured Interest (240) 42 Tax Collections Payable (241) 130.800 231.683 43 Miscellaneous Current and Accrued Liabilities (242) 52,971 122,825 44 Obligations Under Capital Leases-Current (243) 592,649 45 TOTAL Current and Accrued Liabilities (Enter Total ollines 32 thru 44) 24.956,535 48.256.724 FERC FORM NO.1 (REVISED 12-84)
Page 112
4 4
Name of Respondent This Report 12 Dato cf Report Year of Report NORTHEAST NUCLEAR (1) O An Original (W,Da,YO ENERGY COMPANY (2) O A Resubmission Dec. 31,1915 COMPARATIVE BALANCE SHEET (LIABILITIES AND OTHER CREDITS)(Continued)
Omit Cents h & Memnt g
Page No.
Salance at Balance at Beginning of Yeer End of Year (a)
(b)
(c)
(m 46 DEFERRED CREDITS 47 Customer Advances for Constructen (252) 46 Accumulated Delerred investment Tax Credets (255) 264 59.773 57.050 49 Deferred Gasns from Desposition of Utahty Plant (256) 50 Other Deferred Credna (253) 266 208 406 51 Unamortized Gain on Reacquired Debt (257) 52 Accumulated Deferred income Taxes (281-283) 268-273 7s 641 1_9la_197 53 TOTAL Deferred Credits (Enfer Total of hoes 47 thru 52) 135_624 1.990.853 54 55 56 57 56 59 60 61 62 63 64 65 66 67 66 TOTAL Uabihtm and Other Credits (Enter Total of hoes 14,22,30, 69 45 and 53) 52.159.614 90.147.010 See Notes to Financial Statements beginning on page 122.
t i
i l
l FERC FORM NO.1 (REVISED 12-84)
Page 113
Name of Respondent This Report Is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) Z] An Original (Mo,Da,YO ENERGY COMPANY (2) O A Resubmission Dec. 31,1985 STATEMENT OF INCOME FOR THE YEAR
- 1. Report amounts for accounts 412 and 413. Revenue and
- 5. Give concise explanations concoming unsettled rate pro.
Expenses from Utility Plant leased to Others, in another utility Ceedings where a contingency exists suc.i that refunds of a column (1, k, m, o) in a similar manner to a utility department.
material amount may need to be made to the utility's customers Spread the amount (s) over lines 01 thru 20 as appropriate. In-or which may result in a material refund to the utiltty with ciude these amounts in columns (c) and (d) totals.
respect to power or gas purchases. State for each year affected
- 2. Report amounts in account 414, Other Utility Operahng the gross revenues or costs to which the contingency relates income, in the sa ne manner as accounts 412 and 413 above.
and the tax effects together with an explanation of the major
- 3. Report data for lines 7,9, and 10 for Natural Gas com-factors which affect the rights of the utility to retain such -
panies using accounts 404.1, 404.2, 404.3, 407.1, and revenues or recover amounts paid with respect to power and 407.2.
gas purchases.
- 4. Use page 122 for important notes regarding the statement
- 6. Give concise explanstions concerning significant,
of income or any account thereof.
amounts of any refunds made or received during the year Line (Ref)
No.
Page Current Year Previous Year (a)
(b)
(c)
(d) 1 UTILITY OPERATING INCOME 2
Operating Revenues (400) 135.426.054 103.920.061 3
Operating Expenses 4
Operation Expenses (401) 75.678.476 66.598.618 5
Maintenance Expenses (402) 50.625.435 29.182.939 6
Depreciation Expense (403) 477_000 15.150 7
Amort. & Dept. of Utility Plant (404-405) 4.900 8
Amort. of Utility Plant Acq. Adf. (406) 9 Amort. of Propeny Losses, Unrecovered Plant and Regulatory Study Costs (407) to Amort. of Conversion Expenses (407) 11 Taxes Other Than incoma Taxes (408.1) 258 2.055,943 1,995,118 12 Income Taxes - Federal (409.1) 258 93.797 2.129.144 13
- Other (409.1) 258 4R_770 615.734 14 Provision for Deferred inc. Taxes (410.1) 234, 268-273 1.857.754 75.643 15 (Less) Provision for Deferred Income Taxes-Cr. (411.1) 234, 268-273 16 Investment Tax Credit Adj. - Net (411.4) 264 (2.723) 59.773 17 (Less) Gains from Diso. of Utility Plant (411.6) 18 Losses from Disp. of Utility Plant (411.7) 19 TOTAL Utili'y Operating Expenses (Enter Total of lines 4 thrts 18) 130,839,352 100,672,119 20 Net Utility Operating income (Enter Tota of r
line 2 less 19) (Carry fonvard to page 117, z,5gg*y9, 3,3zy,94g tine 2st See Notes to Financial Statements beginning on page 122.
FERC FORM NO.1 (REVISED 12-84)
Page 114
Name of Respondent This Report is:
Dits of RIport Yccr of Report NORTHEAST NUCLEAR (1) O An Original Wo,Da,YO ENERGY COMPANY (2) O A Resubmission Dec. 31,1985 STATEMENT OF INCOME FOR THE YEAR (Continued) resulting from settlement of any rate proceeding affecting allocat:ons and apportionments from those used in the pre-revenues received or costs incurred for power or gas purchases, ceding year. Also give the approximate dollar effect of such and a summary of the adjustments made to balance sheet, changes.
income, and expense accounts.
- 9. Explain in a footnote if the previous year's figures are
- 7. If any notes appearing in the report to stockholders different from that reported in prior reports.
are applicable to this Statement of Income, such notes may be
- 10. If the columns are insufficient for reporting adds-attached at page 122.
tional utihty departmer.ts, supph the appropriate account titles,
/
- 8. Enter on page 122 a concise explanation of only hnes 1 to 19 and report the information in the blank space on those changes in accounting methods made during the year page 122 or in a supplemental statement.
which had an effect on net income, including the basis of ELECTRIC UTILITY GAS UTILITY OTHER UTILITY Current Year Prewous Year Current Year Previous Year Current Year Prevous Year (e)
(f)
(g)
(h)
N
(()
1 2
3 4
Same Some b
6 7
as a c; 8
Column Column 9
10 (c)
(d) 11 12 13 14 15 16 17 18 19 20 FERC FORM NO.1 (REVISED 12 84)
Page 115 t
I l
Name of Respondent This Report is:
DC of Report Year of Report NORTiiEAST NUCLEAR
{1) O An Original Wo,Da,YO ENERGY COMPANY (2) O A Resubmission Dec.31,1985 STATEMENT OF INCOME FOR THE YEAR (Continued)
OTHER UTILITY OTHER UTIUTY OTHER U11UTY Le Current Year Previous Year Current Year Previous Year Current Year Previous Year (k)
(0 (m)
(n) to)
(p) 1 2
3 4
5 6
7 NONF 8
9 10 11 12 93 14 15 16 17 18 19 20 i
FERC FORM NO.1 (REVISED 12-81)
Page 116
Name of Respondent This Report is:
D:ta of R; port Year of Report NORTHEAST NUCLEAR (1) 50 An Original Wo, Da, W ENERGY COMPANY (2) O A Resubmission Dec. 31,1985 STATEMENT OF INCOME FOR THE YEAR (Continued)
Line Ref.
""I No.
Page Current Year Prev 6ous Year No.
(a) tb)
(c)
(d) 21 Net Ut;1ity Operating income (Carried tcrward from page 1141 4.5R6.707 1,247,942 22 Other income and Deductions 23 Other Income 24 Nonutility Operating income 25 Revenues From Merchandising. Jobbing and Contract Work (415) 26 (Less) Costs and Exp. of Merchandising. Job. & Contract Work (416) 27 Revenues From Nonutshty Ooeraaons (417) 23 (Less) Expenses of NonuMty Operations (417.1) 29 Nonoperating Rental income (418) 30 Equity in Earnings of Subsidiary Ccmpanies (418.1) 31 Interest and Dividend income (419) 3,784 32 Allowance for Othe Funds Used Dunng Construction (4191) 4.714 63,992 33 Miscellaneous Nonoperating income (421) 34 Gain on Disposition of Property (421.1) 35 TOTAL Other income (Enter Tot */ of lines 25 thru 34) 8.498 61,992 36 Other income Deductions 37 Loss on Disposition of Property (42121 38 Miscellaneous Amortization (425) 337 39 Miscellaneous income Deductions (426.1-426 5) 337 18_947 4_?R1 40 TOTAL Other income Deductions (Total of Isnes 37 thru 39) 1R_997 4,283 41 Taxes Applic. to Other income and Deductions 42 Taxes Other Than income Taxes (408 2) 258 43 Income Taxes-Federal (409 2) 258 44 income Taxes-Other (409.2) 258 45 Provision for Deferred inc. Taxes (410 2) 234.268-273 46 (Less) Provision for Deferred income Taxes-Cr. (411.2) 234.268-273 47 Investment Tax Credit Adj -Net (4115) 48 (Less) investment Tax Credus (420) 49 TOTAL Taxes on Other income and Deduct (Total of 42 thru 48) 50 Net Other income and Deductions (Fn'er Total of Imes 35. 40. 49)
(10.499) 59,709 51 Interest Charges 52 Interest on Long-Term Debt (427) 998.746 1.490.432 53 Amort. of Debt Disc. and Expence (428) 256 54 Amortization of Loss on Reacquired Debt (4281) 257 55 (Less) Amort. of Premium on Debt-Cred:t (429) 256 56 (Less) Amortization of Gain on Reacquired Det-t Credit (429.1) 257 57 Interest on Debt to Assoc. Companies (430) 337 3_598 58 Other interest Expense (431) 337 1 476_69'1 69.363 59 (Less) Allowance for Borrowed Funds Used During Construction-Cr. (432) 457.77?
955.603 60 Net Interest Charges (Enter Total of linos 52 thru 59) 9 n90 769 605 197 61 income Before Extraordinary if ams (Total of !rnes 27, 50 and 60) 2.555.41R 2,701,459 62 Extraordina,y items 63 Extraordinary income (434) 64 (Less) Extraordinary Deductions (435) 65 Net Extraordinary items (Enter Tntal of line 63 less hne 64) 66 income Taxes-Federal and Other (409.3) 258 67 Extraordinary items After Taxes (Enter Total of line 65 less hne C6) 68 Net income (Enter Total of 1,nes 6f and 67) 2,555,418 2,703,459 FERC FORM NO.1 (REVISED.12-84)
Page 117
r-Name of Respondent Thb Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) DU An Original Wo, Da, YO ENERGY COMPANY (2) O A Resubmission Dec. 31,19 85 STATEMENT OF RETAINED EARNINGS FOR THE YEAR
- 1. Report all changes in appropriated retained earnings.
- 5. Show dividends for each class and series of capital unappropriated retained earnings, and unappropriated un-
- stock, distributed subsidiary eamings for the year.
- 6. Show separately the state and federal income tax effect
- 2. Each credit and debit during the year should be identified of items shown in account 439, Adjustments to Retained Earn-as to the retained eamings account in which recorded (Accounts ings.
433, 436-439 inclusive). Show the contra primary account
- 7. Explain in a footnote the basis for determining the amount affected in column (b).
reserved or appropriated. If such reservation or appropriation
- 3. State the purpose and amount for each reservation or is to be recurrent, state the number and annual amounts to be appropriation of retained earnings.
reserved or appropriated as well as the totals eventually to be
- 4. List first account 439, Adjustments to Retained Eamings, accumutaled.
reflecting adjustments to the opening balance of retained
- 8. If any notes appearing in the report to stockholders are earnings. Follow by credit. then debit items, in that order.
applicable to this statement, attach them at page 122.
Contra Pnmary item Account Amount Affected (al (bl (c)
UNAPPROPRIATED RETAINED EARNINGS (Account 216) 1 Balance - Beginning of Year 88,084 2
Changes (Identify by prescnbed rotained earnings accounts) 3 Adjustments to Retained Earnings (Account 439) 4 Credit:
5 Credit:
6 Credit:
7 Credit:
8 Credit:
9 TOTAL Credits to Retained Earnings (Acet. 439)(Total of lines 4 thru 8) 10 Debit:
11 Debit:
12 Debit:
13 Debit:
14 Debit:
15 TOTAL Debits to Retained Earnings (Acct. 439) (Total of lines 10 thru 14) 16 Balance Transferred from income (Account 433 less Account 418.1) 2.555.438 17 Appropriations of Retained Earnings (Account 436) 18 0
21 22 TOTAL Appropriations of Retained Earnings (Acet. 436) (Total of lines 18 thru 21) 23 Dividends Declared - Preferred Stock (Account 437) 24 25 26 27 28
?9 TOTAL Dividends Declared - Preferred Stock (Acct. 437)(Total of lines 24 thru 29) 30 Dividends Declared - Common Stock (Account 438) 31 32 1.500 Shares - SI.700,00 per Share 218 2.550.000 33 34 35 3G TOTAL Dividencs Declared - Common Stock (Acct. 438) (Toral of lines 31 thru 35) 2.550.000 37 Transfers from Acct. 216.1, Unappropriated Undistnbuted Subsidiary Earnings 38, flat,tnce - End of Year (Total of lines 01, 09,15.16, 22, 29, 36 and 37) 43.822 FERC FORM NO.1 (REVISED 12-81)
Page 118
meme os neoenennt Two neport is:
oeio or neport YEr or nepaIr NORTHEAST NUCLEAR (1) dan orleinsi (Mo. De. Yrl ENERGY COMPANY (2) D A n== e ssion one. as,isas STATEMENT OF RETAINED EARNINGS FOR THE YEAR (Continued)
'Line item Amount No.
I*I (b)
APPROPRIATED RETAINED EARNINGS (Account 215)
M8i:
State balance and purpose of each appropriated retained earnings amount at end of year and give accounting entries for any app lications of appropriated retained earnings during the year.
3 40 41 42 43 44 45 TOTAL Appropriated Retained Earnings (Account 215)
APPROPRIATED RETAINED EARNINGS-AMORTIZATION RESERVE. FEDERAL (Account 215.11 State below the total amount set aside through appropriations of retained earnings, as of the end of the year, in compliance with the provisions of Federally granted hydroelectric project licenses held by the respondent. If any reductions or changes other than the normal annual credits hereto have been made dur-ing the year, explain such items in a footnote.
- e:.:
46 TOTAL Appropriated Retained Earnings Amortization Reserve, Federal (Account 215.1) 47 TOTAL Appropriated Retained Earnings (Accounts 215,215.1) 48 TOTAL Retained Earnings (Account 215. 215.1, 216) 93.522 UNAPPROPRI TED UNDISTRIBUTED SUBSIDIARY EARNINGS (Account 216.1) 49 Balance - Beginning of Year (Debit or Credit) 50 Equity in Earnings for Year (Credit) (Account 418.1) 51 (Less) Dividends Received (Debit) 52 Other Changes (Explain) 53 Batance - End of Year See Notes to Financial Statements beginning on page 122.
l l
l FERC FORM NO.1 (REVISED 12-81)
Page 119
Narns of Respondent This Report is:
Date of Report Yeerof14eport NORTHEAST NUCLEAR (1) S An origind luo, De, Yet FNFRCV COMPANY
- 12) O A Re.un mi *ca Dec. 31. te 85 STATEMENT OF CHANGES IN FINANCI AL POSITION
- 1. This statement is not restricted to those items which are
- 4. Codes Used:
noncurrent in nature. It is intended that this statement be flexible (a) Such as net increase-decrease in working capital, etc.,
enough in nature so that latitude can be g'rven, under the classifi-other than changes in short term investments shown as cation of "Other," to allow for disclosure of all significant item 4(e).
changes and transactions, whether they are within or without the (b) Bonds, debentures and other long-term debt.
current asset and liability groups.
(c) Net proceeds or payments.
- 2. If the notes to the funds statement in the respondent's an-(d) Include commercial paper, nual report to stockholders are applicable in every respact to this (e) Identify separately such items as investments, fixed statement, such notes should be attached to page 122.
assets, intangibles, etc.
- 3. Under "Other" specify significant amounts and group
- 5. Enter on page 122 clarifications and explanations.
others.
Une SOURCES OF FUNDS (See instructions for en$nnarion of codesi Amounto No.
fa)
(b) 1 Funds f rom Operations 2
Net inmme 2.555.438 3
Principal NonCsh Charges (Credits) to income i:M 4
Depreciation and Depletion 539.000 5
Amortization of (Speci/y/
6 Provision for Deferred or Future income Taxes (Net) 1,857,754 7
Investment Tax Credit Adiustments (2,723) 8 (Less Allowance for Other Funds Used During Construction 4.714 9
Other (Net)
Miscellaneous 118.981 10 11 I2 14 15 16 17 TOTAL Funds from Operations (Enter Total oflines 2 titre 161 5.063. 7 in 18 Funds from Outside Sources (New Money) 19 Long-Term Debt (b) (c) 3.531.590 20 Preferred Stock (c) 21 Common Stock (c) 22 Net lacrease in Short-Term Debt (d) 18.500.000 23 Other (Net) incronco in Oh14cneinne !!nder t'nnien1 Toncom 25.014.177 24 25 R6 27 28 29 30 31 TOTAL Funds from Outside Sources (Enter Totaloflines 19 thru 30) 47.045.967 32 Sale of Non-Current Assets (e) 33 34 Contributions from Associated and Subsidiary Companies 35 Other (Net) (a) 36,
17 !
38
~
39 40 41 41 43 TOTAL Sources of Funds (Enter Totaloflines 17,31,32 thru 42) 52 109.703 FERC FORM NO.1 (REVISED 12-83)
Page 120
Name ti Respondent TNs Report is:
Date af Report Year af Report
~
NORTHEAST NUCLEAR (i) g]An on,nes tuo, Oe, vel ENERGY COMPANY (2) OA Reeubmission Dec.31,t935 STATEMENT OF CHANGES IN FINANCI AL POSITION (Continued)
Une APPUCATION OF FUNDS Amounts No.
tal (b) 44 Construction and Plant Expenditures (including Land) 46 Gross Additions to Utility Plant (Less Nuclear Fuel) 17_802_489 46 Gross Additions to Nuclear Fuel 47 Gross Additions to Common Utility Plant 48 Gross Additions to Nonutility Plant 49 (Less) Allowance for Other Funds Used During Construction 4,714 50 Other TOTAL Applications to Construction and Plant Expenditures (including Land) 51 (Enter Total oflines (45 ttwu 50) 17,797,775 52 Dividends on Preferred Stock 53 Dividends on Common Stock 2,550.000 54 Funds for Retirement of Securities and Short Term Debt 55 Long-term Debt (b) (c) 15.000.000 66 Preferred Stock (c) 57 Redemption of Capital Stock 58 Net Decrease in Short-term Debt (d) 59 Other (Net) 60 61 62 63 64 66 66 Purchase of Other Non-Current Assets (e) 67 68 l 60 investments in and Advances to Associated and Subsidiary Companies 70 ' Other (Net)(a): Increase in Workinn Canital(Excludinn Short-Term Debt )
11.522.037 71 Miscellaneous 5.239.891 72 73 74 75 76 77 78 TOTAL Applications of Funds (Enter Total of line: 51 thru ///
52.109.703 See Notes to Financial Statements beginning on page 122.
FERC FORM NO.1 (REVISED 12-83)
Page 121
Nonwof Respondent TNs Report is:
Dete of Report Year of Resort NORTHEAST WUCLEAR gi@An on,n.
guo, o., yr)
ENERGY COMPANY 121 O A Resutmssion Dec. 31, t 981 NOTES TO FINANCIAL STATEMENTS
- 1. Use the space below for important notes regarding the plan of disposition contemplated, giving references to Commse.
Balance Sheet, Statement of income for the year, Statement of sion orders or other authorizations respectog classificaten of Retained Eamings for the year, and Statement of Changes in amounts as plant adjustrnents and requirements as to dispositen Financial Position, or any account thereof. Classify the notes ac-thereof.
cording to each basic statement, providing a subheading for each
- 4. Where Accounts 189, Unamortved Loss on Reecquired statement except where a note is applicable to more than one Debt, and 257, Unamortized Gain on Reecquired Debt, are not statement.
used, give an explanation, providing the rate treatment given
- 2. Furnish particulars (details) as to any significant contingent these items. See General Instruction 17 of the Uniform Systems assets or liabilities existing at end of year, including a brief ex-of Accounts.
planation of any action initiated by the Internal Revenue Service
- 5. Give a concise explanatnn of any retained earnings restric-bvohnng possible assessment of additional income taxes of tions and state the amount of retained earnings affected by such material amount, or of a claim for refund of income taxes of a restrictions.
material amount initiated by the utility. Give also a brief explana-G. If the notes to financial statements relating to the respon-tion of any dividends in arrears on cumulative preferred stock, dent company appearing in the annual report to the stockholders
- 3. For Account 116, Utihty Pfant Adjustments, explain the are applicable and furnish the data required by instructions above origin of such amount, debits and credits during the year, and and on pages 114-121, such notes may be attached hereto.
See Notes to Financial Statements beginning on Page 123A.
FERC FORM NO.1 (REVISED 12-81)
Page 122
Name of Roependent TNs Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) @ An Original
(* N YO ENERGY' COMPANY (2) O A Resubmission Dec.31,198_5 NOTES TO FINANCIAL STATEMENTS (Continued) l i
i l
l l
l i
l NE M NO.1 (REVISED 12-81)
Page 123 Next page is 200 i
l
r;'
lI i
i<
i' NORTHEAST NUCLEAR ENERGY COMPANY'-
Notes to Financial Statements L
.1. - '
SUMMARY
OF SIGNIFICANT ACCOUNTING POLICIES' General: Northeast Nuclear Energy Company (the Company) is a wholly owned subsidiary of Northeast Utilities (NU). The Company acts as agent for The ; Connecticut Light and Power Company and Western Massachusetts Electric Company (affiliated utility companies, all wholly owned by NU) in constructing and operating nuclear generating facilities. Two nuclear
. generating units are currently being operated by the Company. In addition, the Company is currently acting as agent in the construction of a third nuclear. generating unit. The cost of the nuclear units is recorded on the books of the affiliated utility companies in their proportionate ownership shares.-
Other wholly owned subsidiaries of N'U provide substantial support services to the system. Northeast Utilities Service Company supplies centralized accounting, administrative, data processing, engineering, financial, legal, operational, planning, purchasing and other services to the system companies. NU also has two subsidiary realty companies, The Rocky River Realty Company and The Quinnehtuk Company.
All transactions among affiliated companies are on a recovery of cost basis which may include-amounts representing a return on equity, and are subject to approval of various federal and state regulatory agencies.
Public Utility Regulation: NU is registered with the Securities and Exchange Commission (SEC) as a holding company under the Public Utility Holding Company Act of 1935, and it and its subsidiaries, including the Company, are subject to the provisions of the act.
The Company is subject to further regulation by the Federal Energy Regulatory Commission (FERC) and follows the accounting policies prescribed by the FERC.
Revenues: The Company provides services to the affiliated utility companies on the basis of recovery of cost plus return on capital, as defined under the terms of agreements which have been approved by various federal and state regulatory commissions having jurisdiction over operations of the Company and the affiliated utility companies.
Depreciation: The provision for depreciation is calculated using the straight-line method based on estimated remaining useful lives of
' depreciable utility plant in service, adjusted for net salvage value and removal costs. Except for major facilities, depreciation rates are applied to.the average plant in service during the period. Major facilities are depreciated from the time they are placed in service.
When plant is retired from service, the original cost of plant, including costs of removal, less salvage, is charged to the accumulated provision for depreciation. The depreciation rate was 5.2 percent in 1985.
123A
NORTHEAST NUCLEAR ENERGY COMPANY Notes to Financial Statements (Continued)
Allowance for Funds Used During Construction (AFUDC): AFUDC, a noncash item, represents the estimated cost of capital funds used to finance the Company's construction program. These costs, are one component of the total capitalized cost of construction. AFUDC is recovered over the service-life of plant in the form of increased revenue collected as a result of higher depreciation expense.
The effective AFUDC rate for 1985 was 4.4 percent. This rate is calculated using the net-of-income tax method and in accordance with FERC guidelines.
Income Taxes:
The tax effect of timing differences (differences between the periods in which transactions affect income in the financial statements and the periods in which they affect taxable income) is -
accounted for in accordance with the ratemaking treatment of the applicable regulatory commissions.
Investment tax credits, which reduce federal income taxes currently payable, are deferred and amortized over the useful life of the related utility plant. See Note 4 for the components of income tax expense.
Retirement Plan:
The Company participates in the Northeast Utilities Service Company Retirement Plan (the Plan). The Plan, which covers all regular system employees, is noncontributory.
The system's policy is to fund annually the actuarially determined contribution, which includes that year's normal cost, the amortization of prior years' actuarial gains or losses over 15 years, and the amortization of prior service cost over a period of 40 years. The Company's allocated portion of the system's pension cost, part of which was charged to utility plant, approximated
$2,215,000 in 1985.
The actuarial present value of accumulated plan benefits and plan net assets available for benefits for the Plan at January 1,1985 are presented below:
(Thousands of Dollars) i Benefits:
Vested......................
$339,515 Nonvested...................
42,482 l
$381,997 Net assets available for benefits................
$479,525 The assumed rate of return used to determine the actuarial present value of accumulated plan benefits was 7.5 percent for 1985.
i i
i i
123B l
l L_ _
NORTHEAST NUCLEAR ENERGY COMPANY Notes to Financial Statements (Continued)
In addition to pension benefits, the Company provides certain health care and life insurance benefits to eligible retired employees. The cost' of providing those benefits was not material in 1985. The Company recognizes health care benefits primarily as incurred and provides for
-life insurance benefits through premiums paid to an-insurance company.
EIn Decesber.1985, the Financial Accounting Standards Board issued a new statement entitled " Employers' Accounting for Pensions," which
. supersedes previous pension accounting standards and will be effective
-for fiscal years beginning after December 15, 1986. This statement prescribes a standardized method for measuring net periodic pension costs, expanded footnote disclosures, and, in some cases, recognition of a pension liability. The Company cannot predict at this time what impact, if any, this new statement will have on its results of
. operations.
2.
SHORT-TERM DEBT The Company uses bank loans to assist in financing its continuing construction program on a short-term basis and to meet general working capital needs. The system companies have joint bank credit lines totaling $48 million. Terms call for interest rates not to exceed the prime rate during the borrowing term. Although these lines generally are renewable, the continuing availability of the unused lines of credit is subject to review by the banks involved. Compensating balances for the system companies are mnintained in connection with these bank credit ifnes which, at December 31, 1985, amounted to $2.4 million.
At.
December 31, 1985, the amount of unused available borrowing capacity under the credit lines available to the system companies was
$9.3 million.
-However, the short-term borrowings of the Company are restricted to
$50 million by the SEC under the Public Utility Holding Company Act of 1935.
3.
LEASES During 1985, the Company entered into sale-leaseback agreements with two unaffiliated third parties for the nuclear control room simulators (simulators) being constructed for Millstone 1 and 2, and the Company's share of the Millstone 3 simulator. These leases are accounted for as capital leases. Rental payments of approximately $156,000 (consisting of interest associated with the simulator leases), were charged to operating expense in 1985.
In addition, the Company's affiliates have' entered into lease agreements for the use of data processing equipment, office equipment, vehicles and office space. The Company is billed for its proportionate share of these leases through the intercompany billing system. The provisions of these lease agreements generally provide for renewal options. Rental payments of approximately $3,118,000 were charged to operating expense in 1985.
123C
r NORTHEAST NUCLEAR ENERGY COMPANY Notes to Financial Statements (Continued)
Future minimum rental payments, excluding executory costs such as real estate taxes, state use taxes, insurance and maintenance, under long-term noncancelable leases as of December 31, 1985 are approximately:
Capital Operating Year Leases Leases (Thousands of Dollars) 1986..............................
$ 3,400
$ 3.122 1987..............................
3,500 2,197 1988..............................
3,500 1,225 1989..............................
3,500 565 1990..............................
3,500 378 After 1990........................
35,100 5,177 Future minimum lease payments.....
52,500
$12,664 Less amount representing interest.
27,500 Present value of future minimum lease payments...................
$25,000 4
INCOME TAX EXPENSE The components of the federal and state income tax provisions are:
For the Year Ended December 31, 1985 (Thousands of Dollars)
Current income taxes:
Federal...........................................
94 State.............................................
49 Total current..................................
143 Deferred income taxes, net:
Investment tax credits............................
(3)
Federal...........................................
1,463 State.............................................
395 Total deferred.................................
1,855 Income taxes charged to operating expenses......
$ 1,998 Deferred income taxes are comprised of the tax effects of timing differences as follows:
Investment tax credits............................
(3)
Liberalized depreciation..........................
855 Construction overheads............................
1,003 Deferred income taxes, net......................
$ 1,855 123D
a.
NORTHEAST NUCLEAR ENERGY COMPANY Notes to Financial Statements (Continued)
The effective income tax rate is computed by dividing total income tax expense by the sum of such taxes and net income. The differences between the effective rate and the federal statutory income tax rate are:
For the Year Ended December 31, 1985 Federal statutory income tax rate....................
46.0%
Tax effect of differences:
Additional depreciation for tax purposes...........
3.9 Allowance for equity funds used during construction (current accrual, plus amounts not recognized in prior year) - not recognized as income for tax purposes..........................................
(5.6)
State income taxes, net of federal benefit.........
5.3
- Other, net.........................................
(5.7)
Effective income tax rate............................
43.9%
5.
COMMITMENTS AND CONTINGENCIES The Company currently forecasts construction program expenditures (including AFUDC) of $2,129,000 for the years 1986-1990, including
$1,329,000 for 1986.
The construction program is subject to periodic review and revision, and actual construction expenditures may vary from such estimates due to factors such as revised estimates, inflation, revised regulations, delays, the availability and cost of capital, and actions by regulatory bodies.
123E
Name of Respondent Thi2 Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) 99 An Original
- 2, Da, Yo ENERM NAW (2) O A Resubmission Dec. 31.1985
SUMMARY
OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTIZATION AND DEPLETION Line item Total Electric No la)
(b)
Icl 1
UTILITY PLANT 2
fn Service 3
Plant in Service (Classified) 4 Property Under Capital Leases 24.968.598 24.968.598 5
Plant Purchased or Sold 6
Completed Construction not Classified 11.675.803 11.675.803 7
Experimental Plant Unclassified 8
TOTAL (Enter Total of lines 3 thru 7) 36,644,401 36.644,401 9
Leased to Others 10 Held for Future Use 11 Construction Work in Progress 1.345.628 1_345.6?R 12 Acquisition Adjustments 13 TOTAL Utility Plant (Enter Total of lines 8 thru 12) 37.990.029 17_990_079 14 Accum. Prov. for Depr., Amort., & Dept.
572_150 577 150 15 Net Utility Pfant (Enter Total of line 13 less 14) 37.4\\7.879 37.417.874 DETAIL OF ACCUMULATED PROVIS!ONS FOR 16 DEPRECIATION, AMORTIZATION AND DEPLETION 17 in Service:
18 Deoreciat!on 567,250 567.250 19 Amort. and Depi. of Producing Natural Gas Land and Land Rights 20 Amort. of Underground Storage Land and Land Rights 21 Amort. of Other Utility Plant 4.900 4.900 _
22 TOTAL in Service (Enter Total of Isnes 18 thru 21) 572.150 572.150 23 Leased to Otners 24 Depreciation 25 Amortization and Depletion 26 TOTAL Leased to Others (Enter Total of Iones 24 and 25) 27 Held for Future Use 28 Depreciation 29 Amortization 30 TOTAL Held for Future Use (Enter Total of lines 28 and 29) 31 Abandonment of Leases (Natural Gas) 32 Amort. of Plant Acquisition Adl.
TOTAL Accumulated Provisions (Should agree with line 14 above) 572,150 572,150 33 (Enter Total of lines 22, 26, 30, 31, and 32)
Page 200
Name of Responden:
This Report is:
Dits of Report Yttr of Report NORTHEAST NUCLEAR (1) @ An Original (Mo,Da,YO ENERGY COMPANY (2) O A Resubmission Dec. 31,19 85
SUMMARY
OF UTILITY PLANT AND ACCUMULATED PROVISIONS FOR DEPRECIATION, AMORTlZATION AND DEPLETION (Continued)
Gas Other (Specify)
Other (Specify)
Other (Specify)
Common Line No.
Im tes m
to m)
NONE 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 '
i 29 30 31 32 33 FERC FORM NO.1 (ED.12 85)
Page 201
Name cf Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) [Z An Original
@, De, YO ENERGY COMPANY (2) O A Resubmission Dec.31,1935 NUCLEAR FUEL MATERIALS (Accounts 120.1 through 120.6 and 157)
- 1. Report below the costs incurred for
- 2. If the nuclear fuel stock is obtained tity on hand, and the costs incurred under nuclear fuel materials in process of under leasing arrangements, attach a such leasing arrangements.
fabrication, on hand, in reactor, and in statement showing the amount of nuclear cooling; owned by the respondent.
fuel leased, the quantity used and quan-Charigen Durmg Year ne senpt@n of hem Beginn g o year Additons (a)
(b)
(cp 1
Nuclear Fuel in process of Ref nement.
Conversion Ennchment & Fabreation (120.1) 2 Fabncation 3
Nuclear Matenals 4
Allowance for Funds Used deng Constructon 5
Other Overhead Constnsetion Costs 6
SUBTOTAL Enter Totsioflines 2 rhru 5) 7 Nuclear Fuel Materials and Assembhos 6
in Stock (120 2) 9 In Aeactor (120 3) 10 SUBTOAL Enter total of hnes 8 and 9) 11 Spent Nuclear Fuel (120 4) 12 Nuclear Fuel Under Capital Leases (120 6) 13 Less Accum. Prov. for Amortization of Nuclear Fuel Assembbes (120.5) 14 TOTAL Nuclear Fuel Stock (Enter Total Imes 6.11, and 12 less kne 13)
NONE 15 Estimated not Salvage value of Nuclear Matenals in line 9 16 Estimated net Salvage Value of Nuclear Matenals in hne 11 17 Estimated Net Salvage value of Nuclear Matenals en Chemical processing 18 Nuclear Mater'afs held for Sale (157) 19 Uramum 20 Pfutonium 21 Other 22 Tctat Nuclear Matenals held for Sale (Enter Totalof knes 19. 20, and 21)
Page 202
Name of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) G An Original (Mo, De, Yr)
ENERGY COMPANY (2) O A Resubmission Dec. 31,19 65 NUCLEAR FUEL MATERIALS (Accounts 120.1 throuch 120.6 and 175)(Contmuod)
Changes During Year Other Reductons Balance une Mum (Expam at a End of Year p4, nootnote) ce e.>
m 1
2 3
4 5!
6 7
8 9
10 11 12 13 14 15 NONE 16 17 18 19 20 21 22 FERC FORM NO.1 (ED.12 85)
Page 203 l
r l'
__ _ _ _ _, _ _ _ ~. ~. _. _.
Ncrne of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) @ An Original
% Da, W ENERGY COMPANY 1
(2) O A Resubmission Dec. 31,1985 ELECTRIC PLANT IN SERVtCE (Accounts 101,102,103, and 106)
- t. Report below the original Cost of electnc plant in service counts, on an estimated basis if necessary, and include the according to the presenbed accounts.
entries in column (c). Also to be included in column (c) are
- 2. In addition to Account 101, Electne Plant in Service entries for reversals of tentative distributions of prior (Classified), this page and the next include Account 102, Elec-year reported in column (b). Ukewise, if the respondent has a tric Plant Purchased or Sold; Account 103, Expenmental Gas significant amount of plant retirements the end of the year, in-Pfant Unclasssfied; and Account 106, Completed Construction ciude in column (d) a tentative distribution of such retirements, Not Classified-Electnc.
on an estimated basis, with appropnate contra entry to the ac-
- 3. Include in column (c) or (d), as appropnate, corrections count for accumulated depreciation provision. Include also in of additions and retirements for the current or preceding year.
column (d) reversals of tentative distnbutions of pnor year of
- 4. Enclose in parentheses credit adjustments of plant unclassified retirements. Attach supplemental statement accounts to indicate the negative effect of such accounts.
showing the account distnbutions of these tentative classi.
- 5. Classify Accourit 106 according to prescribed ac-fications in columns (c) and (d), including the reversals Balance at Account Beginning of Year Additions lel (b)
(c) 1
- 1. INTANGIBLE PLANT 2
(301)
Organization 3
(302)
Franchises and Consents 4
(303)
Miscellaneous intangible Plant 5
TOTAL Intangible Plant (Ente Totalof knes 2. 3, and 4)
See insert onces 6
- 2. PRODUCTION PLANT 7
A.
Steam Production Plant 205 - 207 i
8 (310)
Land and Land Rights 9
(311)
Structures and improvements 10 (312)
Boiler Plant Equipment 11 (313)
Engines and Engine Dnven Generators i
12 (314)
Turbogenerator Units I
13 (315)
Accessory Elactnc Equipment 14 (316)
Misc. Power Plant Equipment 15 TOTAL Steam Production Plant (Enter Total of hnes 8 thru 74) 16 B.
Nuclear Production Plant 17 (320)
Land and Land Rights 18 (321)
Structures and improvements 19 (322)
Reactor Plant Equipment 20 f323)
Turbogenerator Units 21 (324)
Accessory Electnc Equipment 22 (325)
Misc. Power Plant Equipment 23 1OTAL Nuclear Production Plant (Enter Total of hnes f 7 thru 22J 24 C.
Hydraulic Production Plant 25 (330)
Land and Land Rights 26 (331)
Structures and improvements 27 (332)
Reservoirs, Dams, and Waterways 28 (333)
Water Wheels. Turbines, and Generators i
29 (334)
Accessory Electnc Equrpment 30 (335)
Misc. Power Plant Equipment
_31 (336)
Roads. Railroads. and Bndges 32 TOTAL Hydraulic Production Plant (Enter Total of hnes 25 thru 31) 33 D. Other Production Plant 34 (340)
Land and Land Rights 35 (341)
Structures and trrprovements 36 (342)
Fuel Holders. Products and Accessones 37 (343p Pnmo Mnvar_9 j
_3,8 f344)
Gerymtors M i(345)
Accessory Electne Equipment FERC FORM NO.1 (ED.12-85)
Page 204 i
,-.-_______-m.
_..m._
._-_-.-.,_m.,-__,,.___,
1 MORT) EAST NUCt.EMt E9ERGY COMPANY ELECTRIC PLANT IN SERV!CE ( m mTS 101. 102. 103. AND 106)
ELECTR C PREFERTY DECEleEt 31. 1995 BALANCE AT BALANCE AT ACCOUNT BEGINNING OF YEAR ADDITIONS RETIREMENTS, ADJUSTMENTS TRANSFERS END OF YEAR NUMEER TI TL E (B)
(C)
(D)
(E)
(F)
(G)
INTANGIBLE PLANT 301 ORGANIZATION 302 FRANCHISES AND CONSENTS 303 MISCELLANEOUS INTANGIBLE PLANT TOTAL INTANGIBLE PLANT PRODUCTION PLANT STEAM PRODUCTION PLANT 310 LAND AND LAND RIGHTS 311 STRUCTURES AND IMFROVEMENTS 312 BOILER PLANT EQUIFNENT 313 ENGINES AND ENGINE DRIVEN GENERATORS 314 TURBOGENERATOR UNITS 315 ACCESSORY ELECTRIC EQUIPNENT 316 MISC. POWER PLANT EQUIPMENT TOTAL STEAM PRODirTYDN PLANT NUCLEAR PRODUCTION PLANT 320 LAND AND LAND RIGHTS 321 STRUCTURES AND IMPROVEMENTS 9,044,463 170,897 9,215,360 322 REACTOR PLANT EQUIPMENT 323 TURBOGENERATOR UNITS 324 ACCESSORY ELECTRIC EQUIPMENT 325 MISC. POWER PLANT EQUIPMENT 295,966 11,807,423 (10,407,630) 1,695,759 TOTAL NUCLEAR PRODUCTION PLANT 9,340,429 11,978,320 (10,407,630) 10,911,119 HVDRAULIC PRODUCTION PLANT 330 LAND AND LAND RIGHTS 331 STRUCTURES AND IMPROVEMENTS 332 RESERVOIRS, DANS, AND WATERWAYS 333 WATER WHEELS, TURBINES, AND GENERATORS 334 ACCESSORY ELECTRIC EQUIPMENT 335 MISC. POWER PLANT EQUIPMENT 336 ROADS, RAILROADS, AND BRIDGES TOTAL HYDRAULIC PRODUCTION PLANT
a NORTHEAST NUCLEAR ENERGY COMPANY ELECTRIC PLANT IN SERVICE (ACCOUN'S 101. 102. 103. AND 106)
ELECTRIC PROPERTY DECEMBER 31, 1995 BALANCE AT BALANCE AT ACCOUNT BEGINNING OF YEAR ADDITIONS RETIREMENTS ' ADJUSTMENTS TRANSFFRS END OF YEAR NUMBER TI TL E (D)
(C)
(D)
(E)
(F)
(G)
OTHER PRODUCTION PLANT 340 LAND AND LAND RIGHTS 341 STRUCTURES AND IMPROVEMENTS 342 FUEL HOLDERS. PRODUCTS,AND ACCESSORIES 343 PRIME MOVERS 344 GENERATORS 345 ACCESSCRY ELECTRIC EOUIPMENT 346 MISC. POWER PLANT EDUIFt1ENT TOTAL OTHER PRODUCTION PLANT
~~
~~ ~ ~~~
~~
TOTAL PRODUCTION PLANT 9,340,429 11,970,320 (10,407,630) 10,911,119 TRANSMISSION PLANT 350 LAND AND LAND RIGHTS 352 STROCTURES AND IMPROVEMENTS 353 STATION EQUIPMENT 354 TOWERS AND FIRTURES og 355 POLES AND FIMTURES 356 OVERHEAD CONDUCTORS AND DEVICES 357 UNDERGROUND CONDUIT 358 UNDERGROUND CONDUCTORS AND DEVICES 359 ROADS AND TRAILS TOTAL TRANSMISSION FtANT
~~~
DISTRIBUTION PLANT 360 LAND AND LAND RIGHTS 361 STRUCTURES AND IMPROVEMENTS 362 STATION EQUIPMENT 363 STORAGE BATTERY EQUIPMENT 364 POLES. TOWERS, AND FIXTUREE 365 OVERHEAD CONDUCTORS AND DEVICES 366 UNDERGROUND CONDUIT 367 UNDEAGROUND CONDUCTORS AND DEVICES 368 LINE TRANSFORMERS 369 SERVICES 370 METERS 371 INSTALLATIONS ON CUSTOMER PREMISES 372 LEASED PROPERTY ON CUSTOMER PREMISES 373 STREET LIGHTING AND SIGNAL SYSTEMS TOTAL DISTRIBUTION PLANT
~~
~
NORTHEAST NLCLEAR EIERGY COMPANY ELECTRIC PLAbei IN SERVICE (ACCOLetTS 101. 102 103 AND 106)
ELECTRIC P M RTY DECEMBER 31. 1995 BALANCE AT B(u.ANCE AT ACCOUNT BEGINNING OF YEAR ADDITIONS RETIREMENTS ADJUSTMENTS TRANSFERS END OF YEAR NUMBER M (D)
(C)
(D)
(E)
(F)
(G)
GENERAL PLANT 309 LAND AND LAND RIGHTS 390 STRUCTURES AND IMPROVEMENTS 391 OFFICE FURNITURE AND EQUIPMENT 9,104 755,500 764,684 392 TRANSPORTATION EQUIPMENT 393 STORES EQUIPMENT 394 TOOLS, SHOP AND GARAGE COUIPMENT 395 LADORATORY EQUIPMENT 396 POWER OPERATED EOUIPMENT 397 COMMUNICATION EQUIPMENT 399 MISCELLANEOUS EQUIPMENT SUBTOTAL 9,104 755,580 764.684 399 OTHER TANGIDE.E PROFERTY "S
TOTAL GENERAL PLANT 9,104 755,500
. - - - - -764,604 TOTAL ACCOt)NT9 101 AND 14 9,'*49,533 12,733,900 (10,407,630) 11,675,003
========================================================================
(A)
(A) SALE OF MILLSTONE UNIT 2 SIMULATOR TO PRUDENTIAL INSURANCE COMPANY SEE INGCRT FAGES 207A-207C FOR DETAILS OF ACCOUNTS DISTRIBUTION OF TENTATIVE CLASSIFICATIONS ItJ COLUMN 4C) e eND (D).
NORTHEAST NUCt. EAR ENERGY COMPANY COMPLETED CONSTRUCTION NOT CLASSIFIED ACCGUNT 106 - ELt:CTRIC PROPERT Y DECEME+ER 31. 1995 CONSTRUCTION RETIREMENTS REVERSAL OF (C)
REVERSAL OF (D)
ACCOUN1 12/31/04 12/31/85 NET 12/31/84 12/31/85 NET Nt21BER T I TL E DALANCE BALANCE 12/31/05 AMOUNTS AMOUNTS 12/3I/85 PRODUCTION PLANT STEAM PRODUCTION PLANT 310 LAt4D AND LAND RIGHTS 311 STRUCTURES AND IMPROVEMENTS 312 FOILER PLANT EQUIF11ENT 313 ENGINES AND ENGINE DRIVEN GENERATORS 314 TURDOGENERATOR UNITS 315 ACCESSORY ELECTRIC EQUIPMENT 316 f*ISC. POWER FtANT EQUIFMENT TOTAL STE AM PRODUCT I ON F1_ ANT NUCLEAR PRODUCTION PLANT 320 LAND AND LAND RIGHTS 321 STRUCTURES AND IMPROVEMENTS (9,044,463) 9,215,360 170,897 322 REACTOR PLANT EQUIPMENT 323 TURBOGENERATOR UNITS c.
324 ACCESSORY ELECTRIC EQUIFttENT S 325 MISC. POWER FtANT EQUIPMENT (295,966) 12,103,389 11,807,423 TOTAL NUCLEAR PRODUCTION Ft ANT (9,346,429) 21,318,749 11,UE,EO~
~
HYDRAUL IC PRODUCTION Ft At4T 330 LAND AND LAND RIGHTS 331 STRUCTURES AND IMFSOVEMENTS 332 RESERVOIRS, DAMS, AND WATERWAYS 333 WATER WHEELS, TURBINES, AND GENERATORS 334 ACCESSORY ELECTRIC EQUIPMENT 335 MISC. FObsER Ft. ANT EQUIPMENT 336 ROADS, RAILROADS, AND BRIDGES TOTAL HYDRAULIC PRODUCTION PLANT i
I l
i
.]
4 NORTHEAST NUCLEAR ENEREY COMPANY ACCOtset 106 - ELECTRIC PROPERTY DECEMBER 31. 1995 CONSTRUCTION RETIREMENTS REVERSAL CF l
(C)
REVERSAL OF (D)
ACCOUNT 12/31/84 12/31/95 NET 12/31/84 12/31/85 NET NUMKR TITLE BALANCE BALANCE 12/31/85 AMOUNTS AMOUNTS 12/31/85 OTHER PRODUCTION PL ANT 340 LAND AND LAND RIGHTS 341 STRUCTURES AND IMPROVEMENTS 342 FUEL HOLDERS, PRODUCTS,AND ACCESSORIES 343 FWIME MOVERS 344 GENERATORS 345 ACCESSORY ELECTRIC EQUIPMENT 346 MISC. POWER PLANT COUIPMENT TOTAL OTHER PRODUCTION PLANT
~
~~
TOTAL FRODUCTION PLANT (9,340,429) 21,318,749 11,978,320 TRANSMISSION PLANT
~~
350 LAND AND LAND RIGHTS 352 STRUCTURES AND IMPROVEMENTS 353 STATION EDUIPMENT 35' TOWERS AND FIXTURES g 355 POLES AND FIXTURES y 356
'ERHEAD CONDUCTORS AND DEVICES 357 UN 'RGROUND CONDUIT 358 UNor.tGROUND CONDUCTORS AND DEVICES 359 ROADS AND TRAILS TOTAL TRANSMISSION PLANT
~
DISTRIBUTION PL ANT 360 LAND AND LAND RIGHTS 361 STRUCTURES AND IMPROVEMENTS 362 STATION EQUIPMENT 363 STORAGE BATTERY EOUIPMENT 364 POLES, TOWERS, AND FIXTURES 365 OVERHEAD CONDUCTORS AND DEVICES 366 UNDERGROUND CONDUIT 367 UrfoERGROUND CONDUCTORS AND DEVICES 348 LINE TRANSFORMERS 369 SERVICES 370 METERS 371 INSTALLATIONS ON CUSTOMER PREMISES 372 LEASED PROPERTY ON CUSTOMER PREMISES 373 STREET LIGHTING AND SIGNAL SYSTEMS TOTAL DISTRIBUTION PLANT
~
NORTHEAST NUCLEAR EDERGY COMPANY COMPLETED CONSTRUCTION NOT CLASSIFIED ACCOUNf 106 - ELECTRIC PROPERTY DECEMBER 31, 1985 CONSTrs1rT ION RCTIREMENTS REVERSAL OF (C)
REVERSAL OF (D)
ACCOUNT 12/31/84 12/31/85 NET 12/31/04 12/31/05 NET NUMBER TITLE PAL ANCE DALANCE 12/31/95 AMOUNTS AMOUNTS
'12/31/G5 GENERAL PLANT 389 LAND AND LAND RIGHTS 390 STRUCTURES AND IMPROVEMENTS 391 OFFICE FURNITURE AND EQUIFt1ENT (9,104) 764,684 755,500 392 TRANSPORTATION EQUIPMENT w
393 STORES EQUIPMENT O 394 TOOLS, SHOP AND GARAGE EQUIPMENT
^
395 LABORATORY EQUIPMENT 396 POWER OPERATED EQUIPMENT 397 COMMUNICATION EQUIPMENT 398 MISCELLANEOUS EQUIPMENT SUBTOTAL (9,104) 764,684 755,580 399 OTHER TANGIBLE PROFTRTY TOTAL GENERAL PLANT (9,5045~
~ 764,684 755,500 TOTAL ACCOUNT 106 (9,349,533) 22,083,433 12,733,900
=============================
===========..=============
f -
9 Name of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) E An Original (W.Da,YO ENERGY C N ANY (2) O A Resubmission Dec. 31.1985 ELECTRIC PLANT LEASED TO OTHERS (Account 104)
- 1. Report below the information called for concoming elec.
- 2. In column (c) give the date of Commission authonzation tric plant leased to others.
of the lease of electric.
Name of Leeese Comrmase Experate Line (Dessenefe sesocsafed comperwes Desenpton of Author-Date of Balance at No, with an asfone4)
Property Leased izaten Lease End of Year (a)
(b)
(c)
(d) 1 NONE 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 TOTAL FERC FORM NO.1 (ED.12-85)
Page 213
Name of Roepondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) E An Original (2, De, YO ENERGY COMPANY (2) O A Resubmission Dec. 31,1985 ELECTRIC PLANT HELO FOR FUTURE USE (Account 105)
- 1. Report separately each property held for future use at end
- 2. For property having an original cost of $250.000 or more of the year having an origmal cost of $250,000 or more, Group previously used in utility operahone, now held for future use, other items of property held for future use.
give in column (a), in addition to other required information, the date that utilety use of such property was descontinued, and the date the origanal cost was transferred to Account 106.
Date OnginaN Date Expected Balance at une Descripten and Locaten included in to be used 6n End of No.
of Property This Account utMy Service Year (a)
(b)
(c)
(cry 1
Land and Land Rights:
2 3
NONE 4
5 6
7 8
9 10 11 12 13 14 15 16 17 18 19 20 Other Property:
21 22 23 NONE S4 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 TOTAL FERC FORM NO.1 (ED.12-85)
Page 214
Name of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) 00 An Original
@, Da, YO ENERGY COMPANY (2) O A Resubmission Dec.31,19 D CONSTRUCTION WORK IN PROGRESS-ELECTRIC (Account 107)
- 1. Report below descriptions and balances at end of year Development, and Demonstration (see Account 107 of the of projects in procese of construction (107).
Uniform System of Accounts).
- 2. Show items reisting to "reeserch, development, and
- 3. hhnor protects (5% of the Balance End of the Year for Ac-demonstration'* projects last, under a caption Research, count 107 or $100,000, whichever is less) may be grouped.
Une in Iog N
Descr@m of PW Electric Cost of No.
(Account 107)
Pro g t fa)
(bl (c) 1 Millstone Simulator Unit #1 1,092,245 2
Nuclear Production (11 items) 253,383 3
4 5
6 7
r 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 36 39 40 41 42 43 TOTAL 1,345,628 FERC FORM NO.1 (ED.12 85)
Page 216
Name of Roepondent This Report Is:
Date of Repoft Year of Report NORTHEAST NUCLEAR (1) 00 An Original (Mo, Do. Yr)
I ENERGY COMPANY (2) O A Resubmission Dec.31,19B5 CONSTRUCTION OVERHEADS-ELECTRIC
- 1. List in column (a) the kmde of overheads accord to the titles accounung procedures employed and the amounts of engineering, used by the respondent. Charges for outsede
_1._ - services for supervioson and admanestreeve costs, est.. which are dwesey charged engneenng lose and rnenegement or supervioson less capdehzed should to conet uction, be shown as esperate items.
- 4. Enter on thes page ongsneereng, supervieson, admenistratwo, and
- 2. On page 21e fumesh information concemang construction overheads.
allowance for funds used dunne construction, etc., which are twet 1 A respondent should not report "none" to this page d no overhead aeongned to a bienket work order and then peoreW to construcleon apportionments are made, but rather should empleen on page 210 the jobs.
bal Arnount Une Desenptson of Overhead for the ear
(*)
(b) 1
- 1. Payroll Overheads 5
3,003,101 2
\\
3
- 2. Allowance For Funds Used During Construction (Simulator) 462,486 4
5 6
7 8
9 10 11 l
12 13 14 15 16 17 18 19 20 21 22 l
23 1
84 25 26 l
27 28 29 30 i
31 32 33 34 35 36 37 38 39 i
40 l
41 42 03 44 4S 46 TOTAL 3,465,587 l
Page 217 l
l l
Name of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) 00 An Original Wo, Da, W ENERGY COMPANY (2) O A Resubmission Dec.31,19B3 GENERAL DESCRIPTION OF CONSTRUCTION OVERHEAD PROCEDURE
- 1. For each construction overhead explain: (a) the nature and
- 2. Show below the computation of allowance for funds used extent of work, etc., the overhead charges are intended to cover, during construction rates, in accordance with the provisions of (b) the general procedure for determining the amount capitalized.
Electric Plant instructions 3 (17) of the U.S. of A.
(c) the method of distribution to construction jobs, (d) whether
- 3. Where a net-of-tax rate for borrowed funds is used, show different rates are apphed to different types of construction, the appropnate tax effect adjustment to the computations below (e) basis of differentiation in rates for different types of construc-in a manner that clearly indicates the amount of redaction in tion, and (f) whether the overhead is directly or indirectly the gross rate for tax effects.
assigned.
1.
Payroll Overheads An annual review is made of the relationship of employee benefits and payroll taxes as to percentage of total labor. These resulting percentages are applied to direct labor charged to construction as follows:
Percent Payroll Taxes 6.74 Pensions 5.91 Other Employee Benefits 4.32 Injuries and Damages 1.94 18.91
- 2. Allowance for Funds Used During Construction was computed based upon the amount of financing costs incurred in connection with the Simulator Project.
COMPUTATION OF ALLOWANCE FOR FUNDS USED DURING CONSTRUCTION RATES For line 1(5), column (d) below, enter the rate granted in the last rate proceeding. If such is not available, use the average rate earned during the preceding three years.
- 1. Components of Formula (Derived from actual book balances and actual cost rates):
Une Title Amount ato PercenQ Neentage No_
(a)
(b)
(c)
(d)
(1)
Average Short-Term Debt S
865.000 (2)
Short Term interest s
8.51%
(3)
Long-Term Debt D
d (4)
Preferred Stock P
p (5)
Common Equity C 16_053.000 100%
c 15.92%
(6)
Total Capitalization 16 n u non 100 %
(7)
Average Construction Work in Progress Balance W
942,000 s (h) + d (D + + C) (1 - )7.81%
- 2. Gross Rate for Borrowed Funds
~
S~
~
P C
~
- 3. Rate for Other Funds 1.g p (D + P + C * # (D + P + C) 1.30%
- 4. Weighted Average Rate Actually Used for the Year;
- a. Rate for Borrowed Funds - 3.40%
- b. Rate for Other Funds -
0.92%
Page 218
Name of.",e-@ cadent This Report lx D:te cf Report Year of Report NORTHEAST NUCLEAR (1) DC An Original (Mo, Da, Yr)
ENERGY COMPANY (2) C A Resubmission Dec. 31,19 85 ACCUMULATED PROVISION FOR DEPRECIATION OF ELECTRIC UTILITY PLANT (Account 108)
I
- 1. Explain in a footnote any important adjustments during the respondent has a significant amount of plant retired at
- year, year end which has not been recorded and/or classihed to the
- 2. Explain in a footnote any difference between the amount various reserve functional classifications, make prehminary for book cost of plant retired, line 11, column (c), and that closing entries to tentatively functiona'ize the book cost of the reported for electric plant in service, pages 204-207, column (d),
plant retired, in addition, include all costs included in retirement exc'uding tvdrements of non-depreciable property.
work in progress at year end in the appropriate functional 1
- 3. The provisions of Account 108 in the Uniform System classifications.
l of Accounts require that retirements of depreciable plant
- 4. Show separately interest credits under a sinking fund or be recorded when such plant is removed from service. If similar method of depreciation accounting.
Section A. Balances and Changes During Year Total Electne Plant in Electnc Plant Held Electnc Plant Leased (c + d + e)
Service for Future Use to Others (a)
(b)
(c)
(en (e) 1 Balance Beoinning of Year 33,150 33.150 2
Depreciation Provisions for Year, l
Charged to 3
(403) Depreciation Expense 477.000 477.000 l
4 (413) Exp. of Elec. Ptt. Leas. to Others 5
Transportation Expenses-Clearing 6
Other Clearing Accounts 57.100 57.100 7
Other Accounts (Specif ):
/
8 9
TOTAL Deprec. Prov. for Year (Enter Total of lines 3 thns 8) 534*100 534,100 10 Net Charges for Plant Retired:
11 Book Cost of Plant Retired 12 Cost of Removal 13 Salvage (Credit)
I 14 TOTAL Net Chrgs. for Plant Ret.
(Enter Total oflines 11 th'u 13) 15 Other Debit or Cr. Items (Desenhe):
16 17 Balance End of Year (Enter Total of lines 1, 9 f 4,15. and 16) 567,250 567,250 Section B. Balances at End of Year Accord.ng to Functional Classifications
,18 Steam Proudction 19 Nuclear Producton 563,450 563,450 20 Hydrauhc Production-Conventional 21 Hydraulic Production-Pumped Storage 22 Other Production 23 Transmission 24 Distr >bution 25 General 3.800
'l_800 26 Tol AL (Enter Total of lines 18 thru 26) 567,250 567,250 FERC FORM NO.1 (ED.12 85)
Page 219
Name of Respondent Th's Report is:
D:ta cf Report Year of Report NORTHEAST NUCLEAR (1) DD An Original (Mo, Da, Yr)
ENERGY COMPANY (2) O A Resubmission Dec. 31,19 85 NONUTILITY PROPERTY (Account 121)
- 1. Give a brief description and state the location of nonutihty
- 4. List separately att property previously devoted to propony included in Account 121.
public service and give date of transfer to Account 121*
- 2. Designate with an asterisk any property which is leased Nonutilsfy Property.
to another company. State name of lessee and whether lessee
- 5. Minor sterns (5% of the Balance at the End of the Year is an associated company.
for Account 121 or $100.000, whchever is less) may be grouped
- 3. Fumesh particulars (details) concoming sales. purchases, by (1) previously devoted to pubhc service (hne 44), or (2) other or transfers of Nonutikty Property dunng the year.
nonutihty property (hne 45).
Balaw B Line Descripton and Locaten oY ot ea Trans s, tc tap tbs (c) id) 1 2
3 NONE 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 Minor item Previously Devoted to Public Service 45 Minor items-Other Nonutility Property 46 TOTAL FERC FORM NO.1 (ED.12-85)
Page 221 Next Page is 224
Name of Roepondent This Report is:
Date of Report Year of Repott NORTHEAST NUCLEAR (1) 00 An Original
@, N, M ENERGY COMPANY (2) O A Resubmission Dec. 31,1985 INVESTMENT IN SUBSIDIARY COMPANIES (Account 123.1)
- 1. Report below investments in Accounts 123.1. inets (b) Investment.Mvances - Report separately the in Subadery Comperwes.
amounts of loans or investment advances which are subpect to
- 2. Provide a subheading for each company and list repayment, but which are not sutgect to current setuament. With thereunder the information called for boiow. Sub-total by respect to each advance show whether the att,ance is a note company and give a total in columns (e), (f), (g) and or open account. List each note giving date of issuance, melurtly (h).
date, and specifying whether note is a renewal (a) Investment in Securities - List and desenbe each
- 3. Report separately the equity in undistributed subsidiary security owned. For bonds give also principal amount. date of eamings since acquisition. The total in column (e) should equal issue, matunty, and interest rate.
the amount entered for Acccunt 418.1.
d Date Date of Line Desenption of Investment I"'"'"""
Acquired Matunty No.
Bogenning of Year (a)
(b)
(c)
(d) 1 2
3 NONE 4
5 6
7 8
9 10 11 12 13 14 15 16 17 18 19 20 21 22 l TOTAL Cost of Account 123.1 $___
__l 23 TOTAL FERC FORM NO.1 (ED.12-85)
Page 224
4 Name of Respondent This Report is:
Dits of Report Ym of Report NORTHEAST NUCLEAR (1) 50 An Origmal Wo Da, W ENERGY COMPANY (2) O A Resubmission Dec. 31,19 85 INVESTMENT IN SUBSIDIARY COMPANIES (Account 123.1)(Continued)
- 4. For any securities, notes, or accounts that were pledged.
- 7. In column (h) report for each investment disposed of dur-designate such secunties, notes, or accounts in a footnote, and ing the year, the gain or loss represented by the difference state the name of pledgee and purpose of the pledge.
between cost of the investment (or the other amount at which
- 5. If Cw... -, approval was required for any advance carried in the books of account if different from cost) and the made or security acquired. designate such fact in a footnote and selling price thereof, not including interest adjustment includi-give name of Commission, date of authorization, and case or ble in column (f).
docket number.
- 8. Report on Line 23, column (a) the total cost of Account
- 6. Report column (f) interest and drvidend revenues from in-123.1.
vestments, including such revenues from securities disposed of during the year.
Equay in Amunt of Gain or Loss Subs.dtary
""['8 investment at from investment Lme y
Eamings for Year End of Year Disposed of No.
(e)
(f)
(g)
.h) 1 2
NONE 3
4 5
6 7
8 9
10 11 12 13 14 15 16 17 18 19 20 21 22 23 l
l l
l l
l l
Page 225 I
i
Name of Respendent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) 0 An Original NNW ENERGY COMPANY (2) O A Resubmission Dec. 31,1985 MATERIAL AND SUPPL;ES
- 1. For Account 154, report tne amount of plant materials and
- 2. Give an explanation of important inventory adjustments operating supplies under the primany functional classifications during the year (on a supplemental page) showmg general as indicatod in ::olumn (a); estimates of amounts by function are classes of material and supplies and the various accounts acceptable. In cofumn (d), designate the department or depart-(operating expense, clearing accounts, plant, etc.) affected-ments which use the class of material debited or credited. Show separately debit or credits to stores expense-clearing, if applicable.
Balance Dapartrret or Account Beginning of Balance 4
Year End of Yea' Which Use Matenal (a)
(o)
(c1 (d) 1 Fuel Stock (Account 151) 2 Fuel Stock Expenses Undistributed (Account 152) 3 Residuals and Extracted Products (Account 153) 4 Plant Mateilais and Operating Supplies (Account 154) 5 Assigned to - Construction (Estimated) 6 Assigned to - Operations and Matintenance 7
Production Plant (Estimated) 10.874.090 12.168.401 Electric 8
Transmission Plant (Estimated) 189.61R 1R8_565 Electric 9
Distribution Plant (Estimated) 10 Assigned to - Other 23.694 28,073 Electric 11 TOTAL Account 154 (Enter Total of lines 5 thru 70)
I1.287.402 12.585.039 12 Merchandise (Account 155) 13 Other Materials and Supplies (Account 156) 14 Nuclear Materials Held for Sale (Account 157)(Not applicable to Gas Utilities) 15 Stores Expense Undistnbuted (Account 163) 53,817 75,252 Electric 16 17 18 19 20 TOTAL Materials and Supplies (Per Balance Sheet) 11.341.219 12.660.291 FERC FORM NO.1 (ED.12-85)
Page 227 Next Pags is 230
Name of Respondent This Report is:
D:te cf Report Ym of Report NORTHEAST NUCLEAR (1) 50 An Original (Mo, Da, Yr)
ENERGY COMPANY (2) O A Resubmission Dec. 31,19 85 EXTRAORDINARY PRCPERTY LOSSES (Account 182.1)
Descripten of Extraordinary Loss WRITTEN OFF DURING Total Losses W wi the dem use defe of YEAR Balance at une loss, the dess of Commrssen auriorrza.
Amount Recognized End of Account No.
fon to use Account 782.I andpenod of of Loss During Year Amount Year amornzaDon (mo, yr, to mo, yr)]
Charged (a)
(b)
(c)
(d)
(e)
(f) 1 2
3 4
5 NONE 6
7 8
9 10 11 12 13 14 15 16 17 18 19 20 TOTAL UNRECOVERED PLANT AND REGULATORY STUDY COSTS (182.2)
Desenpason of Unrecovered Plant and WRITTEN OFF DURING F8 cod' gulatory Study Costs Re Total Costs YEAR Balance at
"' the desenpoon of costs.
Arnount Recognized End of une
^
No.
A and of Charges During Year Amount Year Ch amortzaten (mo, yr, to ma, yr)]
(a)
(b)
(c)
(d)
(e)
(f) 21 22 23 24 25 26 27 NONE 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 TOTAL FERC FORM NO.1 (ED.12-85)
Page 230 Next Pago is '.U
Name of Respondent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR (1) E] An Original (Mo, De, Yr)
ENERGY CCMPANY (2) O A Resubmission Dec. 31,19 85 MISCELLANEOUS DEFERRED DEBITS (Account 186)
- 1. Report below the partculars (detads) called for concerning
- 3. Minor items (1% of the Balance at End of Year for Account 186 nusceneneous decorred debets.
or amounts less ehan $50.000, whechever is less) may be grouped by h
- 2. For any deferred debit being amortiged, show period of amortization in colurnn (a).
Description of Mescellaneous Balance at Belence at A"*"I No.
C god in)
(b)
(c)
(d)
(e)
(t) 1 Vacation Advances 2,117 40,226 Var.
46,083 (3,740) 2 Millstone Unit No. 3 3
Audit 341 7,014 143 6,439 916 Convex Expenses
- 1,048 Var.
1,048 5
Shared Microwave 6
7 Costs 1,871 21,183 Var.
19,521 3,533 8
9 10 11
- Represents share of telephone part y lines 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 Misc. V!ork in Progress
?.795_015 41.266.886 37.557.647 6.504.274 48 DEFERRED REGULATORY COMM.
EXPENSES (Seepages 350351) 49 TOTAL 2.800 412 41,335,309 37,630,738 6,504,983 FERC FORM NO.1 (ED.12-85)
Page 233
Name of Respondent This Report is:
D;ta of Report Ysit of Report NORTHEAST NUCLEAR (1) 5U An Original Wo, Da, Yr)
ENERGY COMPANY (2) O A Resubmission Dec. 31,19 85 ACCUMULATED DEFERRED INCOME TAXES (Account 190)
- 1. Report the information called for below conceming the re-
- 2. At Other (Specify), include deferrals relating to other in-spondent's accounting for deferred income taxes.
come and deductions.
Bafance at Account Subdivisens B inn g E of ar (as ib) tes 1
Electric 2
3 4
5 6
7 Other 8
TOTAL Electnc (Enter Total of knes 2 thru 7) 9 Gas 10 11 12 13 14 15 Other 16 TOTAL Gas (Enter Total of knes 10 thru 15) 17 Other (Specify) 18 TOTAL (Acct 190)(Total of knes 8,16 and 7 7)
NnNF NONE NOTES l
Page 234 Next Page 250
y Nome of Respondent Ttus Report is.
Datut Report Year of Report 2
(Il E An Ori ynel Wo, De, Yr) t O
NORTHEAST NUCLEAR ENERGY COMPANY' ut G A ResuWss6on '
Dec. 31,19_85 art C
CAPITAL STOCK (Accounts 201 and 204) -
Ng
- 1. Report below the particulars (details) called for.
the 10-K report and this report nre compatible, devidenris are cumulative or noncumulative.
2 concerning common and preferred stock at end of year,
- 2. Entries in column (b) should represent the number
- 5.. State in a footnote if any capital stock which has O
distinguishing separate series of any general class.
of shares authorized by the actu;tes of incorporation as -
. Deen norr.inally issued es nomenally outstand.ng at end L
Show separate totals for common and preferred stock, amended to end of year.
of year.
~
if information to meet the stock exchange reporting re. -
- 3. Give particulars (details) concerning shares of any
- 6. Give particulars (details) in column Ia) of any
'N quirement outlined in column (a) is available from the.
class and series of stock authorized to be issued by a nominally issued capital stock, reacquired stock, or j
SEC 10-K Report Form filing, a specific reference to the regulatory commission which have not yet been issued.
stock in siniring and other funds which is pledged, g
report form (i.e. year and company title) may be'
- 4. The identification of each class of preferred stock stating name of pledgee and purpose of pledge.
g reported in column (a) provided the fiscal years for both should show the dividend; rate and whether the 5
OUTSTANDING PER HELD BY RESPONDENT AS REACQUIRED STOCK
'IN SINKING AND Une Class and Series of Stock and of or S ated IToret t ist wrthout ce at wuct,mr tw einounts hew or respondent s (Account 21M OTHER FUNDS U
No, Narne of Stock Exchange Authorned Value End of Year by Charter Per Share Shares Amount Shares Cost Shores Amount Isl (bl fel (di fel til Igl th) til til 1
Common Stock (Account 201 )
2 Common Stock
- 60,000
$10.00 1,500-
$ 15,000 3
Total Account 201 60,000 1,500
$ 15,000 NONE NONE o
4
{
5 6
go 7
8 9
10 Preferred Stock (Account 204) 11 NONE 12 13 14 15 16 17 18 19 20 21
- All Common Stock is held by Northeast Uttlities and is.not ti 'aded on any stock exc hange.
22 23 24 25 26 27 4
Name gf Respondent This Report is:
Date s.f Report Yeer of Report NORTilEAST NUCLEAR (O dan Orignal (Mo, De, Yr)
ENERGY COMPANY 121 O A Re ubmissioa Dec.31.1925 CAPITAL STOCK SUBSCRIBED, CAPITAL STOCK LIABILITY FOR CONVERSION, PREMlUM ON CAPITAL STOCK, AND INSTALLMENTS RECElVED ON CAPITAL STOCK (Accounts 202 and 205,203 and 206,207,212)
- 1. Show for each of the above accounts the amounts applying 203, Common Stock L/abdity for Conversion, or Account 206, to each cleos and series of capital stock.
Ae/ erred Stock Lisbety for Conwsion at the end of the year.
- 2. For Account 202, Common Stock Subscribed, and Account
- 4. For Premium on Account 207, CapitalStock, designate with 205, Preferred Stock Subscribed, show the subscription price an asterisk any amounts representing the excess of consideration and the balance due on each class at the end of year.
received over stated values of stocks without par value.
l
- 3. Describe in a footnote the agreement and trenesctions under which a conversion liabikty existed under Account Lbe Name of Account end Description of item Number of Shares Amount No-fal (bl fel l
l 1
2 3
NONE 4
5 6
7 8
(
9 10 11 I
12 l
13 14 l
15 16 i
17 18 19 20 l
21 22 23 24 i
l 25 26 l
27 28 29 30 31 l
32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 TOTAL l
FERC FORM NO.1 (REVISED 12-81)
Page 251 l
Name of Respondent This Report 1s:
Date of Report Year of Report NORTHEAST NUCLEAR tii 10 An Or+nd IMo. De, Yr)
ENERGY COMPANY 121 O A Resubassion Dec. 31,1915 OTHER PAID IN CAPITAL (Accounts 208-211, inc.)
Report below the balance at the end of the year and the infor-changes which gave rise to amounts reported under this caption mation specified below for the respective other paid-in capital ac-including identification with the class and series of stock to which counts. Provide a subheading for each account and show a total related.
for the account, as well as total of all accounts for reconciliation (c) Gain on Resale or Cance#etion of Reecquired CaprtalStock with balance sheet, page 112. Add more columns for any account (Account 210)-Report balance at beginning of year, credits, if deemed necessary. Explain changes made in any account dur-debits, and balance at end of year with a designation of the ing the year and give the accounting entries effecting such nature of each credit and debit identified by the class and series of change.
stock to which related.
(a) Donations Received from Stockholders (Account 206)~
(d) Miscellaneous PaidJn Capital (Account 211)-Classify Stite amount and give brief explanation of the origin and purpose amounts included in this account according to captions which, of each donation.
together with brief explanations, disclose the general nature of (b) Reductionin Par or Stated Value of Capita / Stock (Account the transactions which gave rise to the reported amounts.
209)-State amount and give brief explanation of the capital Line item Amount No.
fal Ibl 1
Donations Received from Stockholders (Account 208) 2 NONE 3
4 Reduction in Par or Stated Value of Capital Stock (Account 209) 5 NONE 6
7 Gain on Resale or Cancellation of Reacquired Capital Stock 8
(Account 210) 9 NONI
{ 10 11 Miscellaneous Paid-In Capital (Account 211) 12 Capital Contributions frort Northeast Utilities (Parent Company)
$ 15,350,000-13 Total Account 211 S 15,350,000 14
, 15 16 17 18 19 20 21 22 23 3
l 24 25 26 27 28 29
' 30
' 31 32 33 34 35 33 37 38 39 40 TOTAL
$ 15.350.000 FERC FORM NO.1 (REVISED 12-81)
Page 252
Nome of 7,
.r_t This Report is:
Dete(f Report Year tf Report NORTHEAST NUCLEAR 11i KIAn oritmel (Me, De, Yr)
ENERGY COMPANY (21 OA neoutmeion Dec. 31, is_B5 DHCQUNT ON CAPITAL STOC" (Account 213)
- 1. Report the balance at end of year of discount on capital respect to 4
% or series of stock, attach a statement giving stock for each class and series of capital stock.
particulars (ac 1) of the change. State the reason for any
- 2. If any change occurred during the year in the balance with charge-off during the year and specify the arnount charged.
Line Balance at No.
Class and Senes of Stock End of Year Is)
(b) 1 2
3 NONE 4
5 6
7 8
9 10 11 12 13 14 15 16 17 18 19 20 21 TOTAL CAPITAL STOCK EXPENSE (Account 214)
- 1. Report the balance at end of year of caprtal stock expenses for each to any close or series of atock, attach a statement givmg particula:3 class and series of capital stock.
(details) of the change. State the reason for any charge-off of capital
- 2. If any change occurred during the year in the balance with respect stock expense and specify the account charged.
ty, Balance at No.
Class and Series of Stak End of Year (a)
(bl 1
2 3
NONE 4
5 6
7 8
9 10 11 12 13 14 15 16 17 18 19 20 21 22 TOTAL FERC FORM NO.1 (REVISED 12-81)
Page 253 Next Page is 256
T Nome of Respondent TNs Report is:
Date of Report Year of Report NORTHEAST NUCLEAR ENERGY COMPANY m E! An Orienal Wo. DaJr)
O Q) O A Reiubm. sion Dec. 31, t 95 LONG TERM _ DEBT (Accounts 221,222,223, and 224)
{.
h
- 1. Report by balance' sheet the account particulars s.
e.,
e.i - iei =*.
e.i.:
..p.a
.aa la 6.
15.i.4
- 13. If the respondent has pledged any of its song-term (details) concerning long-term debt included in Ac-
"",;,{*' "'L8,**g,*";,y,*,,"L",*,*L*1 '"*'U.)i*,i debt seemirim niva particulars (detailst in a fnnmnte 2
counts 221, Bonds, 222. Reacquired Bonds, 223 Ad-including name of the pledgoe and purpose of the
. aci.i t.
..c n.. <ri or soi.
ra.
..p.a
.. er i. or 9
vences from Associated Companies, and 224, Other piedge.
- '*c******"*****'****"***
Lon Term Debt
- 14. If the respondent has any long-term debt securities
- 2. In column ka), for new issues, give Commission
- 9. Furnish in a footnote particulars (details) regarding which have been nominally issued and are nominally
^;c g
the treatment of unamortized debt expense, premium or outstanding at end of year, describe such secunties in a r onds assu by tt pondent, include in discount associated with issues redeemed during the footnote.
year, Also, give in a footnote the date of the Commis-
- 15. If interest expense was incurred dunng the year on G
co!umn (a) the name of the issuing company as welg as a sion's authorization of treatment other than as specified any obligations retired or reacquired before end of year, tTt desenption of the bonds.
by the Uniform System of Accounts.
include such interest expense in column (i). Explain in a C
- 4. For advances from Associated Companies, report
- 10. Identify separately undisposed an ounts a9plicable footnote any difference between the total of column (i) separately advances on notes and advances on open ac~
to issues which were redeemed in prior years.
and the tots! of Account 427, /nterest on Long-Term counts. Designate demand notes as such, include in
- 11. Explain any debits and credits other than amortiza-Debt and Account 430, /nterest on Debt to Associated column (a) names of essociated companies from which tion debited to Account 428, Amortization of Debt Dis-Comparues.
advances were received.
~
count and Expense, or credited to Account 429, Amor-
- 16. Give particulars idetails) concerning any lang-tarm
- 5. For receivers' certificates, show in column (a) the fization of Premium on Debt - Credit.
debt authorized by a regulatory commission but not yet name of the court and date of court order under which
- 12. In a supplemental statement, give explanatory par-issued.
such certificates were Nsued.
ticulars (details) for Accounts 223 and 224 of net
- 6. In column (b) shcw the principal amount of bonds changes during the year. With respect to long-term ad-or other long-term debt originally issued.
vances, show for each company: (a) principal advanced
- 7. In coicmn (c) show the expense, premium or dis-during year, (b) interest added to principal amount, and count with respect to the amount of bonds or other (c) principal repaid during year. Give Commission 90 long-term debt originally issued.
authorization numbers and dates.
AMORTIZATION PERIOD y
Outstanding et (Total amount NW Class and Series of Obligation, Coupon Rate Principal Total Expense, Date outstanding interest for Yeer Da (for new issue, give Commission Amount of Premium or of Date From Date To without reduction Arnount No.
Authoniation numbers and deres)
Debt issued Discount Maturity for amounts held I'*"*
by respondenti fal (b)
(c)
(d)
(e)
Ifl ig)
(hi li) 1 Bonds (Account 221) 2 NONE 3
4 Reacquired Bonds (Account 222) 5 NONE 6
7 Advances From Associated 8
9 Companies (Account 223) 10 NONE 11 12 Other Long-Term Debt (Account 224) 13 Simulator Building and 14 Simulators 11,468,41C 08/26/8: 10/10/85 998,246 15 16 l
I
a raeYt n romt f
l i
8 tseA re tn d
I tropeR i,
f 1
ld
)
o C
i n
e et g " g h n ra n " i s
eY D
d
- d t d n
n n n*a as)t oph a
t ' t
~
t s
s u"t r e t
r u
e r
O ', oby r
f D
O t
I
)
r R
ol E
e (g
p r P
t R Y,
)
N D
e a
e d
O f
e I
o D, u
T e
t o
n A
m D (M it 2
a 1
r n
T o
)f R
(
C O
e
)
M M
(
4 A
22 y
d it e
r n
l t f u
a a ot e
(
D a
3 M
22 2
22 eu i
(d s
2 is 1
2 e
s s
t s
n e.
te u
not
- s i e s r n
o e
n c
pmu i ig
)
O A
E euo (c
r c
x t
c ro R
ms
(
i p n la eD e A A T
t r
oP RsEO B
T E
tu)
T (1 IN D 0
1 f d 4,
M l
oe a
u R
pt sns l
8 E
ic ut b
T inot
(
6 mb 4,
r e
G P AD N
1 1
O L
YNA P
M
,n n o O
oi ls e C
it s u aig ms s
Y hb mi GR Oo w Cen E
fod(
N nn
)
a (m
s E
e.
io r et e
a R
S t
z a
A Ri r d
o E
n nh L
a ot C
s pu s uA U
la o tn N CC ed L
n T A
o S T
p A
e E
O s
T R
11 fo TR em O
.' N.
78901 2345618901 234667 8901 234567 8 9
" o o
N 1 1 1 22222222223333333333444444444 4
N l"
Mn mO g h^MMb*
y$
- li
Name of Respondent Trus Report is; D>e of Report Year af Report j
M NORTHEAST NUCLEAR ENERGY COMPANY HI (D An On nal (Mo. Da. Yrl (2) O A Resubmission Dec. 31.19_85 O
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR g
- 1. Give particulars (details) of the combined prepaid
- 2. Include on this page, taxes paid during the year chargeable to current year, and (c) taxes paid and and accrued tax accounts and show the total taxes and charged direct to final accounts, (not charged to charged direct to operations or accounts other than ac-chargea to operations and other accounts during the prepaid or accrued taxes). Enter the amounts in both crued and prepaid tax accounts..
year. Do not include gasoline and other sales taxes columns (d) and (e). The balancing of this page is not
- 4. List the aggregate of each kind of tax in such man-which have been charged to the accounts to which the affected by the inclusion of these taxes.
ner that the total tax for each State and subdivision can
'3 taxed matenal was charged. If the actual or estimated
- 3. Include in column (d) taxes charged during the readily be ascertained amounts of such taxes are known, show the amounts in year, taxes charged to operations and other accounts t'M<
a footnote and designate whether estimated or actual through (a) accruals credited to taxes accrued, (b)
G amounts.
amounts credited to proportions of prepaid taxes (Continued on page 259.)
BALANCE AT BEGINNING OF YEAR BALANCE AT END OF YEAR Prepaid Taxes
~
uw Kmd of Tan Artjust-Taxes Accrued p
Taxes Prepaid Cha g Du ng No.
(See Instruction $1 rnents g
Accruert Taxes Dunng Year Year t Account 236) y lal (bl (c) idl fel ill Igl thi 1
FEDERAL TAXES 2
Old Age Benefits 1984 16,440 16,440 3
Old Age Benefits 1985 2,717,532 2,678,675 38,857 4
i 5
Unemployment 1984 41,481 41,481 g
6 Unemployment 1985 73,582 72,960 622 7
8 Income 1,094,230 93,797 (1,732,499) 2,920,526 9
TOTAL FEDERAL 1,152,151 2,884,911 1,077,057 2,960,005 10 11 STATE OF CONNECTICUT TAXES I
12 Unemployment 1984 (718)
(718) 13 Unemployment 1985 123,465 122,283 1,182 14 15 Gross Earnings Tax 1985 25,664 25,664 16 17 Corporation Business 770,585 48,770 (881,637) 1,700,992 18 TOTAL STATE OF CONNECTICUT 769,867 197,899 (734,408) 1,702,174 19 20 LOCAL - CONNECTICUT 21 Property 1984 188,599 188,599 22 Property 1985 300,125 66,477 26,625(1) 260,273 j
23 TOTAL LOCAL - CONNECTICUT 188,599 300,125 255,076 26,625 260,273 24 25 (1) Reclassify property taxes 26 from expense to capital 27 28 TOTAL (Continued on nace 25dA)
Nome of Respondent Th6s Report is:
Date of Report Yearof Report NORTHEAST NUCLEAR ENERGY COMPANY U 3 U A" O'i '"*'
- D* Y'I 8
- 12) O A Resubmission Dec. 31,190.5.
O TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Contmuod)
- 5. //any tax (exclude Federa/and state income taxes)
- 7. Do not include on this page entries with respect to 408.1, 409.1, 408.2 and 409.2 under other accounts in -
2 covers more than one year, show the requiredin/orma-deferred income taxes or taxes collected through payroll column (1). For taxes charged to other accounts or util-O don separately for each tax year, identifying the yearin deductions or otherwise pending transmittal of such lty plant, show the number of the appropriate balance column (af.
taxes to the taxing authority.
sheet account, plant account or subeccount.
- 6. Enter all adjustments of the accrued and prepaid
- 8. Enter accounts to which taxes charged were distri-
- 9. For any tax apportioned to more than one utility lC tax accounts in column (f) and explain each adjustment buted in columns (i) thru (1). In column (i), report the departrnent or account, state in a footnote tide basis Q
in a footnote. Designate debit adjustments by paren-amounts charged to Accounts 408.1 and 409.1 for Elec-(necessity) of apportioning such tax.
theses.
tric Department only. Group the amounts charged to
.(A 8
M DISTRIBUTION OF TAXES CHARGCD (Show utarty deserrment w* sere opphcable and account charged.1 do Electric Electric Electric Electric Electric Electric Une Electric Extraordinary i
h0[)eh[}c $hns Account Account Account Account Account No.
IAccount 408.t.
Items 40s.11 IAccount dos.31 Accoun s 107 146 163 525 524 tis (n
(408.2 & 409,2 )
1 2
3 1,715,308 968,449 1,504 32,271 5
h 6
26,354 45,637 70 1,521 7
8 93.797 g
1,835,459 1,014,086 1,574 33,792 10 11 12 13 74,589 47,228 74 1,574 14 15 25,664 16 17 48,770 18 149,023 47,228 74 1,574 19 20 21 22 212,673 36,916 10,658 39,878 g
212,673 36,916 10,658 39,878 23 5
24 5
25 E
26 E
27 U
28 TOTAL (Continut'd on page 259A) l
t y
Name of Respondent TNs Report is; Da'e af Report Yeer of Report 28 NORTHEAST NUCLEAR ENERGY COMPANY (t) Q An Ononal
%, Da, Yr)
O (2) O A Resubmession Dec. 31,195 "T1O TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR k
- 1. Give particulars (details) of the combined prepaid 2, include on this page, taxes paid during the year chargeable to current year, and (c) taxes paid and and accrued tax accounts and show the total taxes and charged direct to final accounts, (not charged to charged direct to operations or accounts other than ac-charged to operations and other accounts during the prepaid or accrued taxes). Enter the amounts in both crued and prepaid tax accounts.
year. Do not include gasoline and other sales taxes columns (d) and (e). The balancing of this page is not
- 4. List the aggregate of each kind of tax in such rnan-which have been charged to the accounts to which the affected by the inclusion of these taxes.
ner that the total tax for each State and subdivision can 3
taxed material was charged. If the actual or estimated
- 3. Include in column (d) taxes charged during the readily be ascertained.
amounts of such taxes are known, show the amounts in year, taxes charged to operations and other accounts m<
a footnote and designate whether estimated or actual through (a) accruals credited to taxes accrued, (b) m amounts.
amounts credited to proportions of prepaid taxes (Continued on page 259.)
h BALANCE AT BEGINNiNG OF YEAR BALANCE AT END OF YEAR h
1.ine Kind of Tax Tam PrW D
Ad "S'-
Taxes Accrued 8
t$66)
]
oe No.
(See /nstrueren S/
'"*"t 8 Accrued Tames Durmg Year Year (Account 236)
Ac fal Ibl (c)
!di fel iff l99 th) 1 COMMONWEALTll OF MASSACllUSETTS 2
Unemployment 1985 1,336 1,336 3
4 Nbss. Corp. Tang. Prop 1985 19 19 o
5 TOTAL COMMONWEALTH OF
{
6 MASSACHUSETTS 1,355 1,355 Il li 9
10 11 12 13 14 15 16 17 18 19 i
20 l
21 l
22 23 j
24 25 26 27 28 TOTAL 2,110,617
~3.384.290 599.080 26_67; 4,922,452 l
l
seuns os neseneemt 7s Reportis:
osse os neport veer as neport M
NORTHEAST NUCLEAR ENERGY COMPANY (t) @An M lato, De, Yr) g 1,, 0-m,... u O
TAXES ACCRUED, PREPAID AND CHARGED DURING YEAR (Continued)
- 5. #any som (encasde federe/andssearincome sener)
- 7. Do not include on this page entnes with respect to 6.1, 409.1, 6.2 and 6.2 under other accounts in 2
covers more then one year, show the regured anArme.
deferred income taxes or taxes coRocted through payroll column (1). For taxes charged to other accounts or util-O aiorr separase& for each tax year, sdencrysng the yearin deductions or otherwise pendmg tranomatal of such ity plant, show the number of the appropnote belence ceAmwr (el.
taxes to the toxing authoday.
sheet account, plant account or ad=cerumt.
- 6. Enter as a$aeements of the accrued and propeut
- 8. Enter arramts to which taxes charged were distri.
- 9. For ary tax apportioned to more then one utility
-W tax accounts in column (f) and explain each asfpustment buted in columns (i) thru (ll. In column (i), report the department or account, state in a footnote the beeis t1 in a footnote. Demonete debit M. / by paren-amounts charged to Accounts 6.1 and 409.1 for Elec-(necessity) of opportioning such tax.
d
- theses, tric Department only. Group the amounts charged to tao 8
ceSTHWUTION OF TAXES CHARGED (Shoir userr disperonent eneste oppsceMr and account chorped. A g
Electric Electric Electric Electric Electric Electric O g s
Account Account Account Account Account 1
1 (Acomunt aos.31 e
107 146 163 525 524 m
m rana > x. Ano 9,
1 2
1,336 3
i u
g 4
19 5
h 6
1,355 7
8 9
10 11 12 13 14 15 16 17 18 19 20 21 22 Ig 24 5
25 E
26 x
27 23 2,198,510 1,098,230 1, 64 8 35,366 10,658 39,8/8
Nome of Responesent Ms Report h:
Does of Rooert Year et vaport NORTHEAST NUCLEAR (tI EIAa Casasa (teo, De, Yr) rurnev r?nupANY (26 OA Remuhmesseen Dec.31,19 M RECONCILIATION OF REPORTED NET INCOME WITH TAXA 8LE INCOME FOR FEDERAL INCOME TAXES
- 1. Report the reconciliation of reported not income for the year taxable not incom* as if a separate return were to be filed, in-with tanable income used in computing Federal income tax ac-dicating however, intercompany amounts to be alwnineted in cruels and show computation of such tax accruelo. Include in the such a conochdoted retum. State names of group members, tax reconciliation, as for as practicable, the same detail as fumashed seegpned to each group member, and beeis of allocation, seeign-on Schedule M-1 of the tax retum for the year. Submit a recon-ment, or sharing of the consolidated tax among the group ciliation even though there is no taxable income for the year. in-members.
dicate cleerty the nature of each reconciling amount.
- 3. A substitute page, doesgned to rnoet a paracular need of a
- 2. If the utility is a member of a group which files a con-company, may be used as long es the data is consistent and solidated Federal tax retum, reconcile reported not income with meets the requirements of the above instructions.
Particulars (Detaas!
Amount tal (bl 1
Net income for the Year (Page 117) 2.555.438 2
Reconciting items for the Year 3
Federal Incnmo Tax 93.797 _
4 Taxable income Not Reported on Books 5
6 7
8 9
Deductions Recorded on Books Not Deducted for Return 10 Doforred Federal & State Income Taxes 1,855,031 11 12 i
13 14 locome Recorded or. Books Not included in Return 15 Allowance for Funds Used During Construction (1.005_628) 16 17 18 19 Deductions on Return Not Charged Against Book income (1,262,491) 20 Additional Tax Deoreciation i
21 cnnstruction Overheads (1,929,474) 22 M4ccollnnonus (102.766) 23 24 25 26 27 Federal Tax Net income 203,907 28 Show Computation of Tax:
29 Federal Income Tax @ 46%
93,797 30 Investment Tax Credit 31 Federal Income Tax (Line 12, page 114) 93,797 32 33 34 35 36 37 See Notes to Financial Statements beginning on page 122, 38 39 40 41 (Continued on page 261A) 42 43 44 FERC FORM NO.1 (REVISED 12-81)
Page 261 Next Page is 264 i
i
Annual report of NORTHEAST NUCLEAR ENERGY COMPANY Year ended December 31,1985 Reconciliation of Reported Net Income with Taxable Income for Federal Income Taxes (Continued)
This Company is a member of an affiliated group, Northeast Utilities, which will file a 1985 consolidated Federal Income Tax return on or before September 15,1986.
Members of the affiliated group are:
Northeast Utilities (parent company)
The Connecticut Light and Power Company The Shelton Canal Company Research Park, Incorporated Western Massachusetts Electric Company The Quinnehtuk Company.
Holyoke Water Power Company Holyoke Power and Electric Company Northeast Nuclear Energy Company The Rocky River Realty Company Northeast Utilities Service Company Federal income tax is allocated on the basis of each member's contribu-tion to consolidated taxable income. Under this allocation, none of the members is charged with an income tax greater than it would have
-paid had it filed its return on an individual basia.
261A L
Nome of Respondent Uns Report is:
Datesf Report Year of Report
"' ^" ' * " * '
N NORTHEAST NUCLEAR ENERGY COMPANY (2) OA Resubrnission Dec. 31,198.5 q
O ACCUMULATED DEFERRED INVESTMENT TAX CREDITS (Account 255) h Report below information applicable to Account 255.
tions by utility and nonutility operations. Explain by balance shown in column (g). Include in column (i) the 2
Where appropriate, segregate the balances and transac-footnote any correction adjustments to the account average period over which the tax credits are amortized.
O h
Deferred for Yeer Current Yeer's income Balance et Bolence et Average Period Une Account
~
'Nol Subdivisions Beginning Adjustments End of Year Of Ah of Year to incorne Account No.
Arnount Account No.
Amount 5
fal (bl fel (di fel til (gl (hl til 1
Electric Utility 2
3%
Y 3
4%
4 7%
5 10%
59,773 411.4 2,723 57,050 6
7 8
TOTAL 59.773 2;723 57.050 9
Other (List separately and show 3%,4%, 7%,10% and TOTAL) 10 11 k
12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 g
v.
28 m
29 I
30 F
31 g
32
Nome of Respondent TNs Repon is:
Date of Report Year of Repor NORTHEAST NUCLEAR Iti E] An oriend (Mo,De,Yr)
ENERGY COMPANY (2) DA Reiubminion Dec. 31.19.85 OTHER DEFERRED CREDITS (Account 253)
- 1. Report below the particulars (details) called for concerning
- 3. Minor items (5% of the Balence End of Year for Account other deferred credits.
253 or amounts less than $10,000, whichever is greater) may be
- 2. For any deferred credit being amortized, show the period of grouped by classes amortization.
DEBITS Line Description of Other Balance et No.
Deferred Credit Arnount End of Year gc tal tbl Icl fdl tel til 1
Miscellaneous Deferred 2
Credits 208 Various 3,133 3,331 406 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 TOTAL 208 M8i8 5@iiye:!
egm 406 FERC FORM NO, I (REVISED 12-81)
Page 206 Next Page is 268
Nomeof Mumpendent This Repor lo:
Dean of Report year of Report NORTHEAST NUCLEAR til E]An or.pnet (Mo, De, Yr)
ENFRCY COMPANY (2) OA Resubmmion Des. 31, tgd ACCUMULATED DEFERRED INCOME TAXES-ACCELERATED AMORTIZATION PROPERTY (Account 281)
- 1. Report the information called for below concerning the amortizable property.
respondent's accounting for deferred income tames relating to
- 2. For Other (Specify/, include deferrels relating to other CHANGES DURING YEAR Balance at Amounts Amounts Account Beginnmg Debited Credsted No.
of Y88' (Account 410.11 (Account 411.1) tap (b)
Ich idl 1
Accelerated Amortization (Account 281) 2 Electric 3
Defense FacWties 4
Pollution Control Facthties 5
Other 6
7 8
-TOTAL Electric (Enter Total of lines 3 thru 7) 9 Gas 10 Defense Facilities 11 Pollution Control Facilities IR Other 13 14 15 TOTAL Gas (Enter Total of lines 10 thru 14) 16 Other (Speaty) 17
- TOTAL ( Account 281) (Enter Total of B,15 and 161 NONE 18 Classification of TOTAL 19 Federal income Tax 20 State income Tax 21 Local Income Tax NOTES FERC FORM NO, I (REVISED I2-81)
Page 268 i
l
Name of Respondent Ws Report is:
D;u of Report Year of H; port NORTHEAST NUCLEAR (11 O An DripnW (Mo, De, Yrl FNFRCY COMPANY (2) OA Resut-won Dec. ai, ig B ACCUMULATED DEFERRED INCOME TAXES-ACCELERATED AMORTIZATION PROPERTY (Account 281) (Continuedi mcome and deductions.
- 3. Use separate pages as required.
CHANGES OURING YEAR ADJUSTMENTS Amounts Amounts Detuts Credits Balance at Line (Account 411.26 Acct. No.
Amount Acct. No.
Amount (Accou,n 410.2) 1 2
3 4
5 6
7 8
9 10 11 12 13 14 15 16 NONE 17
- t;ic=2, 18 19 20 21 NOTES (Continued)
FERC FORM NO.1 (REVISED 12-81) page 269
~
usam oe neoenesent This neeers i :
omie ;J ne ort veer et neeert NORTHEAST NUCLEAR (11 gan ongines (Mo, De, Yr)
ENERGY COMPANY (21 OA nesueusession Dec. 31.1981 ACCUMULATED DEFERRED INCOME TAXES-OTHER PROPERTY 1 Account 2B2)
- 1. Report the information called for below concerning the property not subject to acemiarated amortitetion.
respondent's accounting for deferred income taxes reisting to
- 2. For Other (Specify/, include deferrele reisting to other CHANGES DURING YEAR Belence et mts Account Subdnnmons Begynning (Account 410.13 (Account 411.16 fal (bl fel idi 1
Account 282 2
Ekaric 75.641 1.857.754 3
Gas 4
Other (Definel 5
TOTAL (Enter TotW ofliner 2 eru 41 75.643 1.857.754 6
Other (Specityl 7
8 9
TOTAL Account 282 (Enter Total oflines 5 thru 81 75.643 1.857.754 10 Classification of TOTAL 11 Federal income Tax 56.913 1.462.610 12 State income Tax 18.730 395.144 13
!.ocal Income Tax NOTES FERC FORM NO.1 (REVISED 12-81)
Page 270
Nome of Respondent TNe Report is:
Date af Report Year cf Report NORTilEAST NUCLEAR (1)(SIAn Orignet (Mo, De. Yr)
ENERGY COMPANY (2) OA Resuem. ion D.c. 31. is_B5 ACLQMULATED DEFERRED INCOME TAXES-OTHER PROPERTY (Account 282) (Continued)
[ income and deductions
' iTw perate peo as required.
CHANGES DURING YEAR ADJUSTENhS Debits Credits Amounts Amounts Balance et Line Acct. No.
Amount Acct. No.
Amount (Account 410.2)
(Account 411.2)
IE lhi fil til (k)
% fal (f)
D
- !$i:i iiin!{
1 1.933.397 2
3 4
1,933,397 5
6 7
8 1,933,397 9
10 1,519,523 11 413,874 12 13 NOTES (Continued)
FERC FORM NO.1 (REVISED 12-81)
Page 271
Non* of Respondent TNs Report is:
Dete of Report Year of Report N0'1111 EAST NUCLEAR (1) (gAn on,nes tuo, De, Yr)
ENERGY COMPANY (2) O A Resutwnessean Dec. 31,19M ACCUMULATED DEFERRED INCOME TAXES--OTHER (Account 283)
- 1. Report the infonnation called for below concerning the amounts recorded in Account 283.
respondent's accounting for deferred income taxes relating to
- 1. For Other (Specifyl, include deferrels relatieg to other CHANGES DURING YEAR Line Amounts Debeted Amounts Credded Account Subdivisions Bogenog (Account 410.11 (Account 411.1) of Year far Ibl fel (dp 1
Account 283 2
Electric 3
4
_5 6
7 8
Other 9
TOTAL Electric (Enter Total of lines 2 thru 8) 10 Gas 11 12 13 14 15 16 Other
,17 TOTAL Gas (Enter TctalofI;nes 10 thru 16) 18 Other (Specify) 19 TOTAL Account 283 (Enter Total oflines 9,17 and 18/
NONE 20 Classification of TOTAL R1 Federal income Tax R2 State income Tax 23 Local income Tax NOTES FERC FORM NO. I (REVISED 12-83)
Page 272
Nome hRampondent This Report is:
D;te of Report Year of Raport NORTHEAST NUCLEAR (1) EIAn Original (Mo,De,Yr)
FNERCY COMPANY (2) O A Rosession Dec. 31,19 a5
~
ACCUMULATED DEFERRED INCOME TAXES-OTHER (Account 283) (Continued)
% end deductjons.
2 73, include erry.mnts relatino to insignificant irerns under Other.
3 Provide in the spam below emphnetsons fcf pages 272 and
- 4. Use esperste pagee as required.
ADJUSTMENTS Debits Credits Balance at une Amounts Debited Amounts Credited (Account 410.21 (Account 411.2)
Acet. No.
Amount Acct. No.
Amount 1l
[hl (il -
fj) fhl
- Jel, (fl 2
i:i?i; i
2 3
4 5
6 7
8 9
10 11 12 13 14 15 16 17 18 NONE 19
- c::
20 21 22 23 NOTES (Continued)
FERC FORM NO.1 (REVISED 12-83)
Page 273 Next Page is 301
Name of Respondent TNs Report is:
Dets cf Report Year of Report El It) @ An Originel IMo, De, Yr)
O NORTHEAST NUCLEAR ENERGY COMPANY I21 O A Resubmission Dec.31,1sas _
m O
ELECTRIC OPER ATING REVENUES (Account 400) g
- 1. Report below operating revenues for each pre-means the average of twelve figures at the close of mand. (See Account 442 of the Uniform System of y
scribed acment, and manufactured gas revenues in each month.
Accounts. Explain basis of classification in a O
total.
- 3. If previous year (columns (c), (e), and (g)), are footnote.)
h
- 2. Report number of customers, columns (f) and n t derived from previously reported figures, explain
- 5. See page 108, important Changes During Year, any inconsistencies in a footnote.
for important new territory added and important rate
-g (g), on the basis of meters, in addition to the number
- 4. Commerc/s/ and /ndustr/a/ Sales, Account 442, increases or decreases.
g number of flat rate accounts;except that where sepa-may be classified according to the basis of classifica.
- 6. For lines 2, 4, 5, and 6, see page 304 for amounts m
rate meter readings are added foi billing purposes, tion (Small or Commercial, and Large or Industrial) relating to unbilled revenue by accounts.
one customer should be counted for each group of regularly used by the respondent if such basis of clas-
- 7. Include unmetered sales. Provide details of such g
meters added. The average number of cu:tomers sification is not generally greater than 1000 Kw of de.
sales in a footnote.
OPERATING REVENUES MEGAWATT HOURS SOLD AVG. NO. OF CUSTOMERS PER MONTH Line Title of Account Amount for
^* " '"
w No.
y Amount for Year Previous Yeer Previous Yeer Year Previous Year (e)
(b)
(c)
(d)
(e)
(f)
(e) 1 Sales of Electricity 2
(440) Residential Sales 3
(442) Commercial and industrial Sales 4
Small (or Commercial) (See /nstr. 4) 5 Large (or Industriat) (See /nstr. 41 l
6 (444) Public Street and Highway Lighting 7
(445) Other Sales to Public Authorities 8
(446) Sales to Railroads and Railways 9
(448) Interdepartmental Sales 10 TOTAL Sales to Ultimate Consurners 11 (447) Sales for Resale 135.426.054 103.920.061 8.119.933 10.954.659 2
2 12 TOTAL Sales of Electricity 135.426.054
- 103.920.061 8.119.933**
10.954.659 7
2 13 (Less)(449.1) Provision for Rate Refunds 14 TOTAL Reve. Net of Prov. for Refunds 115.476.054 101.92O_061 8.119.933 10.954.659 2
2 15 Other Operating Revenues 16 (450) Forfeited Discounts
- Includes $ NONE unbilled revenues.
17 (451) Miscellaneous Service Revenues 18 (453) Sales of Water and Water Power
" Includes MF MWH relating to unbilled revenues.
19 (454) Rent from Electric Property 20 (455) Interdepartmental Rents 21 (456) Other Electric Revenues f
22 23 l
24 y
25 l
g 26 TOTAL Other Operating Revenues 27 TOTAL ElectricOperating Revenues 115.426_054 103.920.061 i
Nome gf Respondent Thss Report is:
Date sf Report Year af Report NORTHEAST NUCLEAR 1t) EAn Onsenet (Mo. De, Yr)
ENERGY COMPANY (2) OA Resubrnimon Dec. 31.1925 SALES OF ELECTRICITY BY RATE SCHEDULES
- 1. Repnrt below for each rate schedule in effect dunng the rate schedule in the same revenue account classification (such as yeat the k Wh of afectricity sold, revenue, average number of a general residential schedule and an off peak water heating customers, average k Wh per customer, and average revenue per schedule), the entries in column (d) for the special schedule k Wh. excluding data for Sales for Resale is reported on pages should denote the duplication in number of reported customers.
310-311.
- 4. The average number of customers should be the number of
- 2. Provide a subheeding and total for each prescribed bills rendered during the year divided by the number of billing operating revenue account in the sequence followed in " Electric periods during the year (12 if all billings are made monthly).
Operating Revenues," page 301. If the sales under any rate
- 5. For any rate schedule having a fuel adjustment clause state schedule are classified in more than one revenue account, list the in a footnote the estimated additional revenue billed pursuant rate schedule and seios data under each applicable revenue ac-thereto.
count subheading.
- 6. Report amount of unbilled revenue as of end of year for
- 3. Where the same customers are served under more than one each applicable revenue account subheading.
Average KWh of Revenue Lme Number and Title of Rate Schedule MWh Sold Revenue Number of Sales per per No.
Customers Customer.
KWh sold fel (b)
Icl idi fel til 1
2 3
4 NONE 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 Totaf Billed 42 Total Unbilled Rev. (See Instr. 61 43 TOTAL I
FERC FORM NO.1 (REVISED 12-82)
Page 3(M Next Page is 310
Name of Respondent Thes Report is:
Date of kaport yeer of Repor NORTHEAST NUCLEAR tt) OD An Orcas tuo. De. ve)
ENERGY COMPANY 12 O A Resubenssson Dec.31.19 E SALES FOR RFSALE (Account 447)
- 1. Report sales dunng the year to other electric utihties and to of delivery; FP(C), firm power supplying total system re-cities or other public authorities for distnbution to ultimate con-quirements of customer or total requirements at a specific point sumers.
of delivery with credit allowed customer for available standby; FP(P), firm power suppementing customer's own generation or
- 2. Provide in column (a) cubheadings and classify sales as to other purchases; DP, dump power; 0, other. Describe in a foot.
(1) Associated Utihties (2) Nonassociated Utilites. (3) Muni-note the nature of any sales classified as Other Power. Place an cipalities, (4) Cooperatives, and 15) Other Pubhc Authorities. For "x" in column (c) if sale involves export across a state hne. Group each sale designate statistical classification in column (b) using together sales coded "x" m column (c) by state (or county) of the following codes: FP firm power supplying total system re-origin identified in column le), providing a subtotal for each state quirements of customer or total requnements at a specific point (or county) of delivery in columns (1) and (p).
[a o
i MW or MVa of Demand c
S O*
M*
T} k (Speedy whrch) 2j jj j -}
Point of Dehvery 3
Ag Une y
g N o.
$3 g3 g)
IState or county)
J Annu.nl t ontract Moe.shi, m'
Demand M***nusn Ma unum 35 3
- =
Demand Demand mu wm
- u. m j
tal thi del idl fel til 1) thi tol 9
1 ASSOCIATED UTILITIES 2
The Connecticut 4
3 Light and Power Waterford, 4
Company
- FP Connecticut RS 5
6 Western 7
Massachusetts Waterford, 8
Electric Company
- FP X
Connecticut RS 9
10 11 12 13
-Total Sales For Resale 14 15 16 17 18 19 l
20 21
- Sales represent recovery of fuel costs, other station 22 Operating expenses and a ret urn on equity of Millstole 23 Nos. I and 2.
24 25 26 27 28 29 1
30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (REVISED 12 81)
Page 310 l
i
-. ~
Name sf Respemfont This Report is:
Date 6f Report Year cf Heport NORTUEAST NUCLEAR (1) E]An Origines (Mo, De, Yr)
ENERGY COMPANY (2) O A Nsutmason Dec.31,193.3 SALES FOR RESALE (Account 447) (Continued)
- 3. Report separately firm, dump, and other po'ver sold to the they are used in the determination of dgmand charges. Show in same utility, column (j) type of demand reading (i.e., instantaneous,15,30, or
- 4. If delivery is made at a substation, indicate ownership in col-60 minutes intearated).
umn (f), using the following codes: RS, respondent owned or
- 6. For column (l) enter the number of megawatt hours shown loseed; CS, customer owned or leased, on the bills rendered to the purchasers.
- 5. If a fixed number of megawatts of maximum demand is
- 7. Explain in a tootnote any amounts entered in column (o),
specified in the power contract as a basis of billings to the such as fuel or other adjustments.
customer, enter this number in column (g). Base the number of
- 8. If a contract covers several points of delivery and small megawatts of maximum demand entered in columns (h) and (i) amounts of electric energy are delivered at each point, such sales on actual monthly readings. Fumish these figures whether or not may be grouped.
REVENUE g og Voltage Demand Megewett Demand Other Total No.
- "O Energy Charges Delivered Charges fil (kl til Iml ini fol (pl 1
i 2
3 N/A 345,000 6,577,146 109,695,104 109,695,104 4
5 l
6 l
7 N/A 345,000 1,542,787 25,730,950 25,730,950 8
9 10 11 8,119,933 135,426,054 135,426,054 12 13 14 15 16 17 18 19 20 21 22 23 24 25 l
26 l
27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 FERC FORM NO.1 (REVISED 12-81)
Page 31!
Next Page is 320
- f. Hsme of Respondent This Report 1s:
Date of Report Year (f Report NORTHEAST NUCLEAR (t) E]An Oripaal (Mo, De, Yr)
ENERGY COMPANY (2) O A Resutmmion Dec. 31,19_.85 ELECTRIC OPERATION AND MAINTENANCE EXPENSES If the amount for previous year is not denved from previously reported fi;pures, explain in footnotes.
Arnount for Amount for Line Account No.
Current Year Previoue Yeer (el (bl (c) i l1
- 1. POWER PRODUCTION EXPENSES M
- 2 A. Stearn Power Generation
[3 Operation i 4 (500) Operation Supervision and Engineering
{. _5 (501) Fuel i 6 (502) Steam Expenses i 7~(Lesh (504) Steam Transfe red-Cr.
(503) Steam f rom Other Sources l 8
) 9 1505) Elecnic Expenses f10 1 (506) Miscellaneous Steam Power Expenses
[!__ (507) Rents yj TOTAL Operation (Enter Totaloflines 4 thru 111 13 i Maintenance
[ (510) Mair.tenance Supervision and Engineering Ifi i (511) Maintenance of Structures 36] (512) Maintenance of Boiler Plant
,~1Tl (513) Maintenance of Electric Plant Q8_l (514) Maintenance of Miscellaneous Steam Plant t 10 i TOTAL Maintenance (Enter Totaloflines 14 thru 18)
I [I TOTAL Power Production Expenses-Steam Power (Enter Total oflines 72 and 19/
21 l B. Nuclear Power Generation y>2 Operation iii)
' 23_
(517) Operation Supervision and Engineering 22.364.659 21.783.178 24 (518) Fuel
}5 (519) Coolants and Water 2,918,267 2,958,807 26 (520) Steam Expenses 12.156.596 11.550,135 17
' (521) Steam from Other Sources
- 28 (Less) (522) Steam Transferred-Cr.
. 59 (523) Electric Expenses 3.775.645 3.042.910
~
- 30 (524) Miscellaneous Nuclear Powe-Expenses 22.839.948 17.285.636 3
(525) Rents 1,165,992 893,235 C21 TOTAL Operation (Enter Total of fines 23 thru 311 65.221.107 57,513,901
. S3 l Maintenance
'31 l (528) Maintenance Supervision and Engineering 5.914.474 4.780.762 33 l (529) Maintenance of Structures 1.374.331 1.081.709
~56 t (530) Maintenance of Reactor Plant Equipment 34.899.109 18.179.901 137 l (531) Maintenance of Electric Plant 6.156.597 3.442.541 i 38 l (532) Maintenance of Miscellaneous Nuclear Plant 1_710_001 1.406.337 fs9 l TOTAL Maintenance (Enter Total oflines 34 thru 381 50,054.512 28,891,250
- 40 TOTAL Power Production Expenses-Nucteer Power (Enter Totatof fines 32snd391 115.275.619 86,405,151
' 41 C. Hydraulic Power Generation j 42 i Operation 143 l (535) Operation Supervision and Engineering R47 (536) Water for Power i 45 (537) Hydraulic Expenses QG (538) Electric Expenses
- 47 (539) Miscellaneous Hydraulic Power Generation Expenses l 48 (540) Rents l 49 TOTAL 0peration (Enter Totaloflines 43 thru 48)
FERC FORM NO.1 (REVISED 12-81)
Page 320
Narne of liespondent Tits Report is:
Date af Report Year of Report NORTHEAST NUCLEAR (1) E]An Ongnat (Mo. De, Yr)
ENERGY COMPANY (21 O A Resutmssion Dec. 31,1915 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Line Arnount for Arnount for A ""'
No.
Current Year Previous Year ist Ibi (c) 50 C. Hydraulic Power Generation (Continued) 51 Maintenance 52 (541) Maintenance Supervision and Engineering 53 (542) Maintenance of Structures 54 (543) Maintenance of Reservoirs, Dams,and Waterways 55 (544) Maintenance of Electric Plant 56 (545) Maintenance of Miscellaneous Hydraulic Ptant 51 TOTAL Maintenance (Enter Totaloflines 52 thru 56) 58 TOTAL Power Preduction Expenses-Hydrauhc Power (Enter Toralothnes 49 and 571 59 O. Other Power Generation 60 Operation 61 (546) Operation Supervision and Engineering 62 (547) Fuel 63 (548) Generation Expenses 64 (549) Miscellaneous Other Power Generation Expenses 65 (550) Rents 66 TOTAL Operatson (Enter Total oflines 61 thru 65) 67 Maintenance 68 (551) Maintenance Supervision and Engineering 69 (552) Maintenance of Structures 70 (553) Maintenance of Generating and Electric Plant 71 (554) Maintenance of Miscellaneous Other Power Generation Plant 72 TOTAL Maintenance (Enter Tom / of lines 68 thru 71) 73 TOTAL Power Production Expenses-Other Power (Enier Tocet oflines 66 and 72) 74 E. Other Power Supply Expenses 75 (555) Purchased Power 76 (556) System Control and Load Dispatching 77 (557) Other Expenses 78 TOTAL Other Power Supply E xpenses (Enter Tom / oflines 75 thru 77) 79 TOTAL Power Production Expenses (Enter Toral of /enes 20. 40. 58. 73, and 181 115.275,619 86,405,151 80
- 2. TRANSMISSION EXPENSES 81 Operation 82 (560) Operation Supervision and Engineering 1.136 83 (561) Load Dispatching 84 (562) Station Expenses 127,194 73,855 85 (563) Overhead Line Expenses 86 (564) Underground Line Expenses 87 (565) Transmission of Electricity by Others 88 (566) Miscellaneous Transmission Expenses 89 (567) Rents 90 TOTAL Operation (Enter Totaloflines 82 thru B9) 128,330 73,855 91 Maintenance 92 (568) Maintenance Supervision and Engineering 1,371 6,884 93 (569) Maintenance of Structures 10.147 7.768 94 (570) Maintenanca of Station Equipment 361.678 120,321 95 (571) Maintenance of Overhead Lines 96 (572) Maintenance of Underground Lines 97 (573) Maintenance of Miscellaneous Transmission Plant 98 TOTAL Maintenance (Enter Tora / oflines 92 thru 97) 373.196 134,973 99 TOTAL Transmission Expenses (Enter Totaloflines 90and 98) 501.526 208,828 100
- 3. DISTRIBUTION EXPENSES 101 Operation
..;.;.;;.;;;.;.;.;g.;= g:.:
102 (580) Operation Supervision and Engineering 103 (581) Load Dispatching FERC FORM NO.1 (REVISED 12-81)
Page 321
Nr.mo of Respondent Th6: Report is:
Does of Report Yearof Report NORTHEAST NUCLEAR I1i EIAn orienes luo, on, vrp ENERGY COMPANY 826 OA Reaubmise6ca one. 3t. te_.85 ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Una Amount for Amount for Ho, Account Current Year Previoue Year Isl (b)
(c) 104
- 3. DISTRIBUTION EXPENSES (Continued) 105 (582) Station Expenses 106 (583) Overhead Line Expenses
.107- (584) Underground Line Expenses (106 (585) Street Lighting and Signal System Expenses l 109 (586) Meter Expenses l 110 (587) Customer Installations Expenses 111 (588) Miscellaneous Distribution Expenses 112 (589) Rents 113 TOTAL Operation (Enter Total oflines 102 thru 112) 114 Maintenance
- d 115 (590) Maintenance Supervision and Engineering 116 (591) Maintenance of Structures 117 (592) Maintenance of Station Equipment 118 (593) Maintenance of Overhead Lines
[T(594) Maintenance of Underground Lines 120 (595) Maintenance of Line Transformers
}121 (596) Maintenance of Street Lighting and Signal Systems 122 l (597) Maintenance of Meters 123 l (598) Maintenance of Miscel!aneous Distribution Plant l124 TOTAL Maintenance (Enter Totaloflines 115 thru 123) l125 TOTAL Distribution Expenses (Enter Total of fines 113 and 124)
IM
- 4. CUSTOMER ACCOUNTS EXPENSES 127 Operation 128 (901) Supervision l123 (902) Meter Reading Expenses l120 (903) Customer Records and Collection Expenses
!131 l (904) Uncollectible Accounts M8 (005) Miscellaneous Customer Accounts Expenses 133!
TOTAL Customer Accounts Expenses (Enter Totalof fines 128 thru 132)
- 134t
- 5. CUSTOMER SERVICE AND INFORMATIONAL EXPENSES 133J Operation
,13G (907) Supervision
{137 (908) Customer Assistance Expenses
~
i 1.'.3 (909) Inf ormational and instructional Expenses
[30] (910) Miscellaneous Customer Service and Informational Expenses
}140l TOTAL Cust. Serwce r,nd informational Exp. (Enapr Toast of finar fJS rhru f391
(@1,41_l
- 6. SALES EXPENSES l Operation i143J (011) Supervision 1144J (912) Demonstrating and Selling Expenses pj (913) Advertising Expenses 146 (916) Miscellaneous Sales Expenses
@7 TOTAL Sales Expenses (Enter Totaloflines 143 thru 146)
!148
- 7. ADMINISTRATIVE AND GENERAL EXPENSES 149 Operation 150 (920) Admmistrative and General Salaries 721.911 648_309 161 (921) Office Suppli-s and Expenses 370_974 297.747 152 (Less) _ 922) Administrative Ex_penses Transferred-Cr.
(
153 (923) Outside Services Employed 233.051 145.I81 154 (924) Property Insurance 3.904.270 3.862.453 155 (925) injuries and Damages 525 Rol 346.738 156 (926) Employee Pensions and Benefits 3_976_002 3.068.227 FERC FORM NO.1 (REVISED 12 81)
Page 322 1
F Norpe of Respondent This Report is:
Date f,f Report Y;ar of Report NORTHEAST NUCLEAR (1)10 An Original (Mo, De. Yr)
ENERGY COMPANY (21 O A Re.ubmission oec.2t, is As ELECTRIC OPERATION AND MAINTENANCE EXPENSES (Continued)
Line Account Current Year Previous Year No.
fa)
(b)
(c) 157
- 7. ADMINISTRATIVE AND GENERAL EXPENSES (Continued) 158 (927) Franchise Requiremer.ts 159 (928) Regulatory Commission Expenses 2.075 75 160 (929) Duplicate Charges-Cr.
161 (930.1) General Advertising Expenses 162 (930.2) Miscellaneous General Expenses 66.341 132.514 163 (931) Rents 528.614 509.618 164 TOTAL Operation (Enter Total of lines 150 thru 163) 10_179.039 9.010.862 166 Maintenance 166 (935) Maintenance of General Plant 197.727 156.716 167 TOTAL Administrative and General Expenses (Enter Totaloflines 164 thru 166) 10,526,766 9,167,578 168 TOTAL Electric Operation and Maintenance Expenses (Enter Totaloflines 79,99.125,133,140,147, and 167) 126,303,911 95,781,557 NUMBER OF ELECTRIC DEPARTMENT EMPLOYEES
- 1. The data on number of employees should be reported
- 3. The number of employees assignable to the electric de-for the payroll period ending nearest to October 31, or any partment from joint functions of combination utilities may be payroll period ending 60 days before or after October 31.
determined by estimate, on the basis of employee equivalents.
- 2. If the respondent's payroll for the reporting period in-Show the estimated number of equivalent employees attributed cludes any special construction personnel, include such em-to the electric department from joint functions.
ployees on line 3, and show the number of such special con-struction employees in a footnote.
- 1. Payroll Period Ended (Date) n o e a n,- ?
1OR;
- 2. Total Regular Full-Time Employees 829
- 3. Total Part-Time and Temporary Employees
- 4. Total Employees 829 FERC FORM NO, I (REVISED 12-84)
Page 323 Next Page is 326
femme of Respondent This Report is:
Does et Report Year of Report NORTHEAST NUCLEAR H) O An orwasa me, De, Yrl ENERGY COMPANY m O A no.inim. ca ose.si.Is E PUHCHASED POWER (Account 555)
(2xcept interchange power)
- 1. Report power purchased for resale during the year. Report (6) Cooperatives, and (7) Other Public Authorities. For each pur.
on page sta particulars (details) concerning interchange power chase designate statrstical classifcation in column (b) useng the transactions during the year; do not include such figures on this following codes: FP, form power; DP, durnp or surplus power; O, page.
other. Describe the nature of any purchases classified as Other
- 2. Provide in column (a) subheadings and classify purchases Power. Enter an "x" in column (c) if purchase involves import as to: (1) Associated Utikties, (2) Nonassociated Utihtees, (3) As-across a state hne.
sociated Nonutilities, (4) Other Nonutilities, (5) Municipalities.
- 3. Report separately firm, dump, and otha power purchased 8
j MW or Mvm of Demar,d g
o
$i i
6h iss,oes a y 2z Purchased From t "g hj Pomt of Receipt 5)
A*see Armual No.
g g,w 2
Conuact W nney y,,,,,,
g GG 5G UOh5 JE Demend g,",,,,,
Dernand fal Iba fel Idl tel (11 (gl tho tot 1
~
2 3
4 NONE 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 FERC FORM NO.1 (REVISED 12-81)
Page 326
Nomeaf Respondent This Report is:
Dete s.f Report Yaer af Report NORTHEAST NUCLEAR (t) K]An OrWnel (Mo, De, Yrl ENERGY COMPANY 121 OA Resubmission Dec.31,1925 PURCHASED POWER (Account 555) (Continued)
(Except interchange power) from the same company.
readings. Fumish those figures whether they are used or not in
- 4. If rqceipt of powar is at a substation, indicate ownership in the determination of demand charges. Show in column (j) type of column (f), using the following codes: RS, respondent owned or demand reading (i.e. Instantaneous,15, 30, or 60 minutes in-leased 55, seller owned or leased.
tegrated).
- 5. E a fixed number of megawatts of maximum demand is
- 6. For column (1) enter the number of megewett hours pur.
specrfied in the power contract as a basis of billing, enter this chased as shown by the power bills rendered to the purchases.
number in column (g). Base the r' umber of megawatts of maxi-
- 7. Explain in a footnote any amount entered in column (o),
mum demand shown in columns (h) and (i) on actual rnonthly such as fuel or other adjustments.
Cost Of Energy type of Demand Voltage M
tt une at Which Demand Energy Other Total No.
R M ng go,,,
Recorved Cherges Charges Charges im + n + o)
(il (k)
(1)
(m)
(n)
(0)
(pl 1
e 2
3 NONE 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 FERC FORM NO.1 (REVISED 12 81)
Page 327
' Namesf Hospondent This Report is:
Dat)of Heport Year of Repor 23
- 0) EAn Orieinal (Mo, Da, Yr)
O NORTliEAST NUCLEAR ENERGY COMPANY (2i O A pesub=ssion Dec. 31, is_H5 mC SUMyARY OF INTERCHANGE ACCORDING TO COMPANIES AND POINTS OF INTERCHANGE
(
(includedin Account 555) 2
- 1. Report below an of the megawatt-hours received
- 3. Fumish particulars 1 details) of settlements for in-were determined. If such settlement represents the not
,0 and delivered during the year. For receipts and deliveries terchange power in a footnote or on a supplemental of debits and credits under an interconnection, power under interchange power agreements, show the net page; include the name of each company, the nature of pooling, coordinatior', or other such arrangement, sub-g charge or crooit resulting therefrom, the transaction, and the dollar amounts involved. If set-mit a copy of the annual summary of transactions and rr:
- 2. Provide subheadings and classify interchanges as tiement for any transaction also includes credit or debit billings among the parties to the agreement. If the to (1) Associated Utilities, (2) Nonassociated Utilities, amounts other than for increment generation expenses, amount of settlement reported in this schedule for any y
(3) Associated Nonutilities, (4) Other Nonutilities, show such other component amounts separately, in ad-transaction does not represent aff of the charges and O
(5) Municipalities, (6) Cooperatives, and (7) Other Public dition to debit or credit for increment generation ex-credits covered by the agreement, fumish in a footnote Authorities. For each interchange across a state line penses, and give a brief explanation of the factors and a description of the other debits and credits and state je place an **x** in column (b).
principles under which such other component amounts the amounts and accounts in which such other amounts are included for the year.
Megawatt Hours
}GI voltage Amount of y
[* g Point of interchange Name of Company at Which
$ E Recorved Delivered Net Difference Senkment IEa E}$
g E
Interc W E eX
'n tal Ibi fel fdl fel til Igl thi lii 2
g ao 3
4 NONE 5
6 7
8 9
10 11 12 11 14 15 16 17 y
18 19 "o 20 21 3
22
$ 23 1
Nome ri Respondent This Report Is:
Deto e.f Report Yeeraf Report WN N (11 $An Origmel (Mo, De, Yr) l N N ANY (21 O A Resutwnies.on Dec. 31, t9.85 TRANSMISSION OF ELECTRICITY FOR OR BY OTHERS (Accounts 456 and 565)
(including transactions sometimes referred to as ** wheeling")
- 1. Describe below and give particulars of any transactions by (d) Monetary settlement received or paid and basis of set-respondent during the year for transmission of electricity for or by tiement, included in Account 466 or 565.
others during year, including transactions sometimes referred to (e) Nonmonetary settlement, if any, specifying the MWh as wheeling.
representing compensation for the service, specifying
- 2. Provide separate subheadings for: (a) Transmission o/ Elec-whether such power was firm power, dump or other tricrty for Others (induded in Account 456) and (b) Transmessen power, and state basis of settlement. If nor) monetary of Electricity by Others (Account 566).
settlement was other than MWh describe the nature of
- 3. Furnish the following information in the space below con-such settlement and basis of determination, ceming each transaction:
(f) Other explanations which may be necessary to indi-(a) Name of company and description of service rendered cate the nature of the reported transactions, include in or received. Designate associated companies.
such explanations a statement of any material services (b) Points of origin and termination of service specifying remaining to be received or furnished at end of year and also any transformation service involved.
the accounting recorded to avoid a nossible material (c) MWh received and MWh delivered.
distortion of reported operating income for the year.
Norv FERC FORM NO. I (REVISED 12 81)
Page 332
Nome et Russpendent This Report le:
Does of Rupert Yest of Reeert H) san m late. De, Yrl NORTHEAST NUCLEAR ENERGY 85 COMPANY I21OAnoeunmissiea Dee.si is MISCELLANEOUS GENERAL EXPENSES (Account 930.2) (ELECTRIC)
Um Description Amount NO-tal (bl 1
Industry Association Dues 1,342 2
Nucleer Power Research Expenses 3
Other Experimental and General Reneerch Expenses 4
Publishing and Distributing information and Reports to Stockholders: Trustee, Registrar, and Transfer Agent Fees and Expenses, and Other Expenses of Servicing Outstanding Securities of the Respondent 5
Other Expenses (List items of $5,000 or more in this column showing the (1) purpost, (2) recipient and (3) amount of such items. Group amounts of fees than $6,000 by cJeanes if the number of items so grouped is shown) (Totals of line 6 thru line 45) 64,999 6
7 Recruitment Expenses 8
9 Miscellaneous (8 Items) 2,097 10 11 Medical Expenses 12 13 Miscellaneous (6 Items) 2,331 14 15 Investigation Services 16 17 Equifax 10,881 18 Miscellaneous (37 Items) 1,787 19 Total 12,668 20 21 22 23 Other Miscellaneous Expenses (5 Items) 11,023 24 25 26 Fire Departments 27 28 Miscellaneous (2 Items) 2,500 29 30 31 Business Association Dues-Non-Industry 32 33 Miscellaneous (1 Item) 460 34 35 36 Northeast Utilities Service Company-Services 33,920 37 38 30 40 41 42 43 44 46 46 TOTAL FERC FORM NO.1 (REVISED 12-81)
Page 333
Nome of Respondent This Report is:
Date of Fieport Year of Report NORTHEAST NUCLEAR (tilD An orenal (Mo, De. Yr)
ENERGY COMPANY (2) OA Re.ubme on Dec. 31.19.85 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Accounts 403, 404, 405)
(Except amortiration of acqumtion adjustments)
- 1. Report in Section A for the year the amounts for: (a) in column (b) report all depreciable plant balances to which Depreciation Expense (Account 403); (b) Amorniation of rates are applied showing subtotals by functional classifications Limited-Term Electric Rant (Account 404); and (c) AmortaatAm and showing a composite total. Indicate at the bottom of section of Other Electric Plant (Account 405).
C the manner in which column (b) balances are obtained. If
- 2. Report in section B the rates used to compute amortization average balances, state the method of averaging used.
charges for electric plant (Accounts 404 and 406). State the basis For columns (c), (d), and (e) report available information for used to compute the charges and whether any changes have each plant subaccount, account or functional classsfication listed been made in the basis or rates used from the preceding report in column (a). If plant mortality studies are prepared to assist in year.
estimating average service lives, show in column (f) the type mor.
- 3. Report all available information called for in section C every tality curve selected as most appropriate for the account and in fifth year beginning with report year 1971, reporting annually only column (g), if available, the weighted average remaining life of changes to columns (c) through (g) from the complete report of surviving plant.
the preceding year, if composite depreciation accounting is used, report Unless composite depreciation accounting for total available information called for in columns (b) th.ough (g) en this depreciable plant is followed, list numerically in column (a) each basis.
plant subaccount, account or functional classification, as ap.
- 4. If provisions for depreciation were made during the year in propriate, to which a rate is applied. Identify at the bottom of sec-addition to depreciation provided by application of reported rates, tion C the type of plant included in any subaccounts used, state at the bottom of section C the amounts and nature of the provisions and the plant items to which related.
A. Summary of Depreciation and Amortiration Charges Depreciation Amortuation of
, Amortuat.on of bne Functional Close fcaten E= pense t.emned-Term Doctnc Other Eintnc Total No.
fAccount 403)
Plant (Acet. 4043 Piant i Acet 405) gaj gy Ici fdl fel 1
Intangible Pfant 2
Steam Production Plant 3
Nuclear Production Plant 477,000 4.900 481,900 4
Hydraulic Production Plant-Conventional 5
Hydraulic Production Plant-Pumped Storage 6
Other Production Plant 7
Transmession Pfant 8
Distribution Plant 9
General Plant 10 Common Plant-Electric 11 TOTAL 477,000 4,900 4g1_ goo
- 8. Basis for Amorttration Charges Description Commenced Amort. Base Te rm (Yrs. )
1985' Amortization Fence on Pequot Ave.
1985
$ 24,444 5
$ 4,900 FERC FORM NO. I (REVISED 12 81)
Page 334
Nome se neaponeent Time nopeat h:
Den of nesert veer et nesset NORTHEAST NUCLEAR tii san or6,not (Mo Do,Yrl FNFRCY COMPANY (2i O* neeuta==6en one. ai. ie_85 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continuedi C. Factors Used in Estimating Depreciation Charges Depreaebte Eeeemend Not Apphed Mortelley Average Une Account Plant seen Ave. Earvice Selwege Depr. ReW4el Curve Romeining No.
No.
Hn thousandel LNe (Percenti (Percent)
Type Ufo fel (bl iel idt tel ifl ial 12 NUCLEAR F RODUCTION 13 321 2,509 12.5 14 321 2,509 21.5 15 321 2,509 25.5 16 321 2,509 40.5 17 18 Total 10,036 19 20 21 22 23 24 25 26 27 28 29 The provision for depreciat Lon is computed 30 31 on a straight-line remaining life method 32 33 based on the re$aining license lives of the 34 35 four Nuclear Units which share the simulator 36 3
facilities.
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 FERC FORM NO.1 (REVISED 12 81)
Page 335
None of Responsesnt The Report Is:
Date of Report Year of Report NORTilEAST NUCLEAR til EAn onense tuo. De, Yrl ENERGY COMPANY (21 O A Resutmsseon Dec. 31.19_85 DEPRECIATION AND AMORTIZATION OF ELECTRIC PLANT (Continued)
C. Factors Used in Estimating Depreciation Charges (Continued)
Depreciable Estwnated Net Apphed Mortahty Average e
ccount Plant Base Avg. Servce Salvage Depr. Rate (s)
Curve Remaanng (tn thousandst bfe (Percent)
(Percent)
Type Ufa le)
Ibl ici Idl fel (fl Igl 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 M
85 86 87 88 89 90 91 92 93 94 95 96 07 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 FERC FORM NO.1 (REVISED I 2-81)
Page 336 3
Nome s.f Respondent TNs Report is:
Date af Report Yeer tf Report NORTHEAST NUCLEAR (t n [5]An orienet tuo, De, Yr)
ENERGY COMPANY m O A Resut>mession Dec. 31,1985 PARTICULARS CONCERNING CERTAIN INCOME DEDUCTIONS AND INTEREST CHARGES ACCOUNTS Report the information specified below, in the order geven, for Uniform System of Accounts. Arnounts of less than 5% of each the respective income deduction and interest charges accounts. account total for the year (or $1,000, whichever is greater) may be Provide a subheading for each account and a total for the ac-grouped by cieenes within the above accounts.
count. Additional columns may be added if deemed appropriate (c) Interest on Debt to Associstyd Componies (Account 430)-
with respect to any account.
For sech associated company to which interest on debt was in.
(a) Miscedoneous Amortastion (Account 425)-Describe the curred during the year, indicate the amount and interest rate re.
nature of items included in this account, the contra account spectively for (a) advances on notes, (b) advances on open charged, the total of amortsastion charges for the year, and the account, (c) notes payable, Id) accounts payable, and (e) other period of amortization.
debt, and totalinterest. Explain the nature of other debt on which (b) Misceasnoous /ncome Deductions-Report the nature, interest was incurred during the year.
payee, and amount of other income deductions for the year as re-(d) Other /nterest Expense (Account 431)-Report particulars quired by Accounts 426.1, Donations; 426.2 Life insurance; (details) including the amount and interest rate for other interest 426.3, Penetties; 426.4, Expenditures for Certain Civic, Political charges incurred during the year.
and Related Activities; and 426.5, Other Deductions, of the Line item Amount No.
fel (bl 1
Miscellaneous Amortization (Account 425) 2 NONE 3
4 Miscellaneous Income Deductions - Donations (Account 426.1) 5 Fire Departments 3,000 6
Lawrence and Memorial Hospital 2,800 7
United Way of Southern Ct.
2,800 8
Matching Gift Program 1,005 9
Miscellaneous (6 items) 1,392 10 Total Account 426.I 10,997 11 12 Life Insurance (Account 426.2) 13 NONE 14 15 Penalties (Account 426.3) 16 Fines assessed by the South Carolina Department of Health and 17 Environmental Control for violations in connection with the 18 transportation of nuclear wastes.
8,000 19 Total Account 426.3 8,000 20 21 Expenditures for Certain Civic, Political and Related Activities 22
'(Account 426.4) 23 NONE 24 25 Other Deductions (Account 426.5) 26 NONE 27 28 Total Account 426 18,997 29 30 Interest on Debt to Associated Companies (Account 430) 31 Interest Expense for Money Pool 3,598 32 Total Account 430 3,598 33 34 Other Interest Expense (Account 431) 35 Short-Term Borrowings Various 1,474,754 36 Miscellaneous (1 item)
I,939 37 Total Account 431 1,476,693 38 39 40 41 FERC FORM NO.1 (REVISED i2 81)
Page 337 Nant page m 350 t
Nome of Responesnt Thes Report is:
Date of Report Year of Memort NORTHEAST NUCLEAR (11 Elan Drones (Mo. De. Yr)
ENERGY COMPANY m D A nasuewmasson Dec.31,19 85 REGULATORY COMMISSION EXPENSES
- 1. Report particulars (details) of regulatory cc.... ' :-. ex-
- 2. In columns (b) and (c), indicate whett er the exponess were penses incurred during the current year (or incurred in previous aseeesed by a regulatory body or were otherwese incurred by the years, it being amortized) reletmg to formal cases before a utility.
regulatory body, or cases in which such a body was a party.
Deferred Descnption Asnessed by Espensen Total in Account Une (Furrush name of regulatory corrurussen or bodV-Reguietory of Expenses
'86 e' No.
the docAet or case number, and a descretion Commeswon Utdety to Date
' B89*'""9 of the cased of Year fal Ibl ici Idl fel 1
Miscellaneous (3 items) 2,075 2,075 2
3 4
5 6
7 e
8 9
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 l
32 33 34 35 36 37 38 30 l
40 41 42 43 44 45 2,075 2,075 46 TOTAL t
l FERC FORM NO.1 (REVISED 12-81)
Page 350 l
l I
i l
[
l l
t j
Name of Rumpendent TNe Report is:
Dete of Heport Year of Report NORTHEAST NUCLEAR (1) EUAn Cree 6ael (Mo, De, Yr)
ENERCY COMPANY (21 O A Resubmission Dec. 31,19_&S REGULATORY COMMISSION EXPENSES (Continued)
- 3. Show in cob mn (k) any expensee incurred in prior yeare
- 5. Uet in column (f), (g), and (h) expenses incurred during year which are being amortized. Uet in column (e) the period of amor.
which were charged currently to incorne, plant, or other ac-tization.
counts.
- 4. The totale of columns (e), li), (k), and (1) must agree with
- 6. Minor iteme (lees then 425,0001 may be grouped.
the totsie shown at the bottom of page 223 for Account 108.
EXPENSES INCURRED DURING YEAR AMORTIZED DURING YEAR CHARGED CURRENTLY TO Deferre<f in Deferred to Contre Account 186, Line Deportrnent Account No.
Amount Account les Account End of Year No.
Ifl Igl (hl li) fil Ikl
!!I Electric 928 2,075 1
2 3
4 5
6 7
8 9
10 11 12 13 14 15 16 17 18 10 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 3G 37 38 39 40 41 42 43 44 45 2,075 46 FERC FORM NO, I (REVISED 12-81)
Page 361
Name of Reapendmt This lhport is:
Does of Report Year of Report NORTHEAST NUCLEAR to EIAn onene taae, De, Yr)
ENERGY COMPANY (2) DA Re.ues.o Dec. at, to,5, 8
RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES
- 1. Desenbe and show below costs incurred and accounts
- b. Fossil-fuel steem charged during the year for technological renoerch,6 i-.
.t.
- c. Internal combustion or gas turbine and demonstration (R, D & DI projects initiated, continued, or
- d. Nuclear concluded during the year. Report also support given to others
- e. Uncon.entional generatior, during the year for jointly-sponsored projects. (Identify recipient
- f. Siting and heet repction regardless of affiliation.) For any R D & D work carried on by the (2) System Plenning, Engineering and Operation respondent in which there is a sharing of costs with others, show
- 13) Tre..
separately the respondent's cost for the year and cost chargeable
- a. Overhead to others. (See definition of research, dc. day.r nt, and
- b. Underground demonstration in Uruform System of Accounts.)
(4) Distribution
- 2. Indicato in column (a) the applicable classificatioc, as (5) Environment (other than equipment) shown below. Classifications:
(6) Other (Class #r and incAide items in excess o/
A. Electric R D & D Performed Internally
$5000.1 (1) Generation (7) Total Cost incurred
- a. Hydroelectric -
B. Electric R. D & D Performed Externally I. Recreation, frsh, and wildlife (1) Research Support to the Electrical Research Councd ii. Other hydroelectric or the Electric Power Research Institute Classifcation Desenption 1.29 (M
1 Electric Utility RD&D Terformed Internally 2
NONE 3
+
4 Electric Utility RD&D Terformed Externally 5
6 B. (4)
Items Under $5,000 (5 items) 7 B.
(7)
Total Cost Incurred Externally 8
9 Total RD&D Performed Ita ternally and Externally 10 11 12 13 14 15 16 11 18 19 20 21 22 23 24 25 26 21 28 29 30 31 32 33 34 35 36 37 38 FERC FORM NO. I (REVISED 12-81)
Page 362 l
Name of Respondent TNe Report is:
Date of Report Yeer of Report NORTHEAST NUCLEAR (t) K!An oriend (Mo,De,Yr)
ENERGY COMPANY (21 OA Resutwnission Dec. 3t,1985_
RESEARCH, DEVELOPMENT, AND DEMONSTRATION ACTIVITIES (Contmued)
(2) Research Support to Edison Electric Institute penses during the year or the account to which arnounts were (3) Research Support to Nuclear Power Groups capitalized during the year, listing Account 107, Construction (4) Reneerch Support to Others (C/ess#y1 Work /n Progress, first. Show in column (f) the amounts related (5) Total Cost incurred to the account charged in column (e).
- 3. Include in column (c) all R D & D items performed internally
- 6. Show in column (g) the total unamortised accumulat;on of and in column (d) those items performed outside the company costs of projects. This total must equal the balance in Account coeting $5,000 or more, briefly deecribing the specific area of R, 188, Research, Development and Derrenstration Expenditures, D & D (such as safety, corrosion control, pollution, automation, outstanding at the end of the year.
measurement, insulation, type of appliance, etc.). Group items
- 6. If costs have not been segregated for R, D & D activities or unde'r $5,000 by classifications and indicate the number of items projects, submit estimates for columns (c), (d)', and (f) with such grouped. Under Other, (A.(6) and B.(4)) classify items by type of amounts identified by Est."
R, D & D activity.
- 7. Report separately research and related testing facilities
- 4. Show in column (e) the account number charged with ex-operated by the respondent.
A OWTS CHARGEO W CURRENT YEAR Costs incurred intemaity Costs incurred Externalty Unamortged Line Current Year Current Year Account Amount Accumulation No.
fel idi fel its ig!
1 2
3 4
5
$7,975 Various
$7,975 6
7,975 7,975 7
8 NONE
$7,975
$7,975 9
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 20 30 31 32 33 34 35 36 37 38 FERC FORM NO, I (REVISED 12-EI)
Page 363
Nome of Respondens This Report is:
Dateaf Report Year cf Heport NORTHEAST NUCLEAR m glAn o,,,n.i tuo, De, yr)
FNFRCY COMPANY (21 O A ne ubnwi on Dec. 31,19.85 DISTRIBUTION OF SALARIES AND WAGES Report below the distribution of total salaries and wages for the columns provided, in determining this segregation of salaries and year. Segregate amounts originally charged to clearing accounts wages originally charged to clearing accounts, a method of ap-l to Utility Departments, Construction, Plant Removals, and Other proximation giving substantially correct results may be used.
Accounts, and enter such amounts in the appropriate fines and Anocation of U"'
irec Payed Classification Payroit Charged fo' Total No.
Destrterion Cleanng Accounts fal
!bo IcI tdl 1
Electric 2
Operatson g.gg.;.g...g.. g..g.gggg 3
Production 1%.69R_117
- ~ ~ ' ' ' ' ~ ~
~'~''S 4
Transmission 4.217 5
Distribution 6
Customer Accounts 7
Customer Service and Informational 8
Sales 9
Administrative and General 24,945 to TOTAL Operation (Enter Total oflines 3 thru 9) 1s_sg7_499 11 Maintenance 12 Production g_gns_n??
13 Transmission
/292 w.>
14 Distribution 15 Administrative and General 16 TOTAL Maintenance (Enter Total of lines 12 thru 15) 8.505.514 17 Total Operation and Maintenance 18 Production (Enter Total of lines 3 and 12) 24.163.339 1g Transmission (Enter Total of lines 4 and 13) 41729 20 Distribution (Enter Total of lines 5 and 14) 21 Customer Accounts (Transcribe from line 6) 22 Customer Service and informational ( Transcribe from line /)
23 Sales iTranscribe from line 81 7..g...' ' ' ' ' ' ' ' ' ' ' ~ '
' ' ' ' ' ' ' ' ' ' ' ' ' ~ '
.g 74 Administratise and General (Enter Tota /oflines 9 and 15) 24.945
?
25 TOTAL Operation and Maintenance Itor.!orwe sa rn,v M
?4.191_011 512.272 24.725.2 L 26 Gas 21 Operation 28 Pr oduction-Manufactured Gas
?)
Production-Natural Gas (including Expt. and Dev.)
30 Other Gas Supply 31 Storage LNG Terminaling and Processing 37 Transmission 33 Distribution 34 Customer Accounts N:
35 Costomer Service and informational 36 Sales 37 Adm>nistrative and General
- -l 38 TOT AL Operatson (Enter Total oflines 28 thru 37) 3'3 Maintenance 40 Production-Manufactured Gas 41 Production-Natural Gas 42 Othat Gas Supply 43 Storage, LNG Terminating and Processing 44 Transmission 45 Distribution 46 Administrative and General 41 TOTAL Ma ntenance (Fnter Totalnflines 40 thru 46)
FERC FOR%f NO.1 (REVISliD 12-81)
Page 354
Narne tf Respondent TNs Report is:
Date of Report Year of Reprt NORTHEAST NUCLEAR HI E] An orienet tuo, o.. vel ENERGY COMPANY (2) O A Resutwnession Dec. 31.19_85 DISTRIBUTION OF SALARIES AND WAGES (Continued)
AHoca6cn of Direct Payroll Une Classsfication Distributen I syroll Charged for No.
Clearing Accounts tal tbl ret to)
Gas (Continued) 48 Total Operation and Maintenance 49 Production-Manuf actured Gas (Enter Tomi othnes 2S and 40) 50 Production-Natural Gas (including Expl.and Dev.) (Tool oflines 29and 4I) 51 Other Gas Supply (En ter To tal of lines 30 and 42) 52 Storage, LNG Terminaling and Processing (Total oflines 31 and 43) 53 Transmission (En ter Total oflines 32 and 44) 54 Distribution (Enter Total oflines 33 and 45) 55 Customer Accounts (Transcribe imm line 34) 56 Customer Service and informational (Transcribe from line 35) 57 Sales (Transcribe from line 36) 58 Administrative and General (Enter Totat of fines 37 and 461 I'
- J 59 TOTAL Operation and Maint. (Total oflines 49 thru 58) 60 Other Utility Departments 61 Operation and Maintenance 62 TOTAL All Utility Dept. / Total oflines 25,59, and 61) 24.I93.013 532,272 24,725,285*
63 Utility Plant
]
64 Construction (By Utility Departments) 65 Electric Pfant 15.987.331 15.987.331 66 Gas Plant 67 Other 68 TOTAL Construction (Enter Totalo' lines 65 thru 67) t e; _ q q 7 _ 3 31
]5,987,331*
69 Plant Removal (By Utihty Department) 70 Electric Plant 71 Gas Plant 72 Other 13 TOTAL Plant Removat (Enter Totaloflines 70 thru 72) 74 Other Accounts (Specify/1 75 Accounts Receivable from Associated 76 Companies (Account 146) 25,715 77 78 79
- Rebilled to the ovning companies 80 81 82 83 84 The Connecticut Light and Power Company E5 (81%)
86 Western Massachusetts Electric Company (19%)
89 90 01 92 93 94 n-95 TOTAL Other Accounts 557.987 (5 L 222) 25.715 96 TOTAL SALARIES AND WAGES 40.738,331 40.738,331 FERC FORM NO 1 (REVISED 12-81)
Page 355
Name of Re compent Tks Report is:
' Date of Report Year of Report NORTHEAST NUCLEAR (1) loan orienes Inne.oe.vrp FNFRCY COMPANY (21 O A Re.w ni eaa oss. 31.1e.85 COMMON UTILITY PLANT AND EXPENSES
- 1. Desenbe the property camed in the utility's accounts as allocation and factors used.
common utility plant and show the book cost of such plant at end
- 3. Give for the year the expenses of operation, maintenance, of year claseshed by accounts as provided by Plant instruction 13, rents, depreciation, and amortization for common utility plant Common Utility Plent, of the Uniform System of Accounts. Also cleosified by accounts as provuled by the Uniform System of Ac-show the allocation of such plant costs to the respective depart-counts. Show the allocation of such ompenses to the departments monts using the common utility plant and explain the basis of using the common utility plant to which such expenses are allocation used, giving the allocation factors.
related. Explain the basis of allocation used and give the fectors
- 2. Fumish the accumulated provisions for depreciation and of allocation, amortization at end of year, showing the ar, ants and cleosifica-
- 4. Give date of approval by the Corrmesson for use of the tions of such accumulated provisions, and amounts allocated to common utility plant classification and reference to order of the utility departments using the common utility plant to which such Commission or other authorization.
accumulated provisions relate, including explanation of basis of NONE FERC FORM NO.1 (REVISED 12 81)
Page 356 Next Page is 401
Nome St Respondent This Report Is:
Dita of Report Yar.r of Ritort NORT11 EAST NUCLEAR I1) E] An Orignal tMo. De, Yr)
ENERGY COMPANY tm O A Resubminion Dec.31,19 E 5 ELECTRIC ENERGY ACCOUNT Report below the information called for concerning the disposition of electric energy generated, purchased, and inter-changed during the year.
Une item Megawatt Hours Une item Megawatt Hours No.
fel (b)
No.
ral (b) 1 SOURCES OF ENERGY 20 DISPOSITION OF ENERGY 2
Generation (Excluding Station Use):
21 Sales to Ultimate Consumers (including 3
Steam Interdepartmental Sales) 4 Nuclear R 119.911 22 Sales for Resale 8.119.933 5
Hydro-Conventional 23 Energy Furnished Without Charge 6
Hydro-Pumped Storage 24 Energy used by the Company 7
Other (Excluding Station Use):
8 Less Energy for Pumping 25 Electric Department Only 9
Net Generation (Enter Total 26 Energy Losses:
of //nes 3 thru 8) 8,119,933 27 Transmission and Conversion Losses 10 Purchases 28 Distribution Losses 11 Interchanges:
29 Unaccounted for losses 12 in (gross) 30 TOTAL Energy Losses 13 Out (gross) 31 Energy Losses as Percent of Total 14 Net Interchanges (tmes rJemt rJi on Line 19 15 Transmission for/by Others (Wheehng) 32 TOTAL (Enter Tom / of lines 21, 16 Received _
MWh 22, 23. 25, and 30) 8,119,933 17 Dehvered _
MWh 18 Net Transmission rtmee rsemr tn 19 TOTAL (Enter Total of 0'119*933 lines 9,10,14. and 18)
MONTHLY PEAKS AND OUTPUT
- 1. Report oelow the information called for pertaining to simul-intermingled transactions. Fumish an explanatory note which in-taneous peaks established monthly (in megawatts) and monthly dicates, among other things, the relative significance of the output (in megawatt-hours) for the combined sources of electric deviation from basis otherwise applicable. If the individual MW energy of respondent.
amounts of ruch totals are needed for billing under separate rate
- 2. Report in column (b) the respondent's maximum MW load schedules and are estimated, give the amount and basis of as measured by the sum of its coincidental net generation and estimate.
purchases plus or minus net interchange, minus temporary
- 3. State type of monthly peak reading (instantaneous 15, 30, detrveries (not interchange) of emergency power to another or 60 minutes integrated).
system. Show monthly peak including such emergency deliveries
- 4. Monthly output is the sum of respondent's net generation in a footnote and briefly explain the nature of the emergency. for load and purchases plus or minus net interchange and p'us or There may be cases of commingling of purchases and exchanges minus net transmission or wheeling. Total for the year must agree and " wheeling," also of direct deliveries by the supplier to with line 19 above.
customers of the reporting utility wherein segregation of MW de-
- 5. If ti.e respondent has two or more power systems not mand for dete,rmination of peaks as specified by this report may physically connected, fumish the information cal led for below for be unavailable. In these cases, report peeks which include these each system.
Name of System:
NORTHEAST NUCLEAR ENERGY COMPANY MONTHLY PEA A Monthiv Output (MWid 1.ine, Megewetts Day of Week' Day of Month Hour Type of Reading; M6 nth
- ISee /"3rr. 47 gnj
. (sj V lb) fel id) fel if) 199 33 January 1.514 Wednesday 2
6-7 AM 1.108.333 34 February 1.463 Fridav i
5-6 AM 720.111 35 March 657 t?ndnnwdnv 6
4-5 PM 60 4R6_118 36 April 659 Tunndnv 10 6-7 Att 469_9R2 37 May 657 Th tirn d n v 7
R-9 Att 476_90R 38 June 657 Tnondnv 11 6-7 AM
'ffnnten 451 R97 30 July 1.509 Fridav 12 8-9 AM 856.43Q.
40 August 1.506 Thu rn day 1
7-8 PM 1.070.141 41 September 1_504 Friday 11 12-1 PM Inteernted 947.675 42 October 6/A tJca n n ed n u 9
t7 Att 149;009 43 November 862 Tuesday 19 6-7 PM 446,411 44 December 1.509 Tuesday 31 4-5 AM 736.897 45 TOTAL U 8.119.2.33 FERC FORM NO.1 (REVISED 12 82)
Page 401
Nameof Responelent This Report is:
Date of Report Year of Report NORTHEAST NUCLEAR EliERGY lil 5DAa orisines lue. oe. Yr) 05 COMPANY 121 O A Resutmesion Dec. 31,19 STEAM ELECTRIC GENERATING PLANT STATISTICS (Large Plants)
- 1. Report data for Plant in Service only.
everage number of empiovens esmonable to each plant.
- 2. Large piants are steem pients with instassed coo.cery ename piste retmel of
- s. If ges is und and purchsend on a therm been, report om seu content of the 25 Olm Kw or more. Report on the page gae-turtune end mismal combusten piants gas and the quenery of fuel bumed converted to Mct.
of 10.000 Kw or rnore, and nucteer pients.
- 7. Quantrises at fuel humed f ane No and overage cost per unit of fuel bumed isne
- 3. Inscate by a footnote any plant loseed or operated as e jome facitWy.
4H must be - - : with charges to esponse accounts $01 and 641 thne 42) as
- 4. If not peak demand for E rrunutes a not evadable. grwe data which is sweRoble shown on hne 21.
epecsfymg penod.
- 8. If more then one fuelis bumed in a plant, fummh only the compoorte heet rate 5 If any employees attend more than one plant. report on line 11 the approsimete for en fusis burned.
Lane item Plant Name Millstone NO. 1 Plant Name Mills tone NO. Z No.
fal (b) fel 1
Kind of Plant (Steam, Internal Combustion. Gas Nuclear Nuclear Turbine or Nuclear) 2 Type of Plant Construction (Conventional, Outdoor Boiler, Full Outdoor, Etc.)
Fully Contained Fully Contained 3
Year Originally Constructed 1970 1975 4
Year Last Unit was Installers 1970 1975 5
Total Installed Capacity (Maximum Generator Name Plate Ratings in MW) 661.5 (A) 909.9 (A) 6 Net Peak Demand on Plant-MW (60 minutes) 660 (A) 860 (A) 7 Plant Hours Connected to Load 7253 4325 Y Net Continuous Plant Capability (Megawatts) 9 When Not Limited by Condenser Water 660 860 10 When Limited by Condenser Water 654 864 11 Average Number of Employees 269 770 12 Net Generation, Exclusive of Plant Use-KWh
/2 SR9 611 000 (A) 3.497.697.000 (A) 13 Cost of Plant:
14 Land and Land Rights 2.752.450 135.624 15 Structures and improvements 102.720.656 168.700.475 16 Equipment Costs 197.940.495 411.814.909 17 Total Cost S 303.413.601 (A) 602.651.008 (A) 18 Cost per KW of Installed Capacity (Line 5) 459 667 19 Production Expenses:
20 Operation Supervision and Eng:neering 9,738,468 12,626,191 21 Fuel 22 Coolants and Water (Nuclear Plants Only) 966,072 1,952,195 23 Steam Expenses 5.275.380 6.881.216 24 Steam From Other Sources R5 Steam Transferred (Cr.)
26 Electric Expenses 1.638.449 2.137.196 27 Misc. Steam (or Nuclear) Power Expenses 9.282.074 11.557,874 28 Rents 465_019 700.951 29 Maintenance Supervision and Engineering
? 919_17s 1 176_999 30 Maintenance of Structures
~595,502
~778,830 31 Maintenance of Boiler (or Reactor) Plant 14,968,085 19,931,024 32 Ma ntenance of Electric Plant 2,670,937 3,485,660 33 Maint. of Misc. Steam (or Nuclear) Plant 740,687 969,314 34 Total Production Expenses s
48.878.868 66.396.752 35 Expenses per Net KWh
.0107
.0190 36 Fuel: Kind (Coal, Gas, Oil, or Nuclear)
See Opc rating ( ompanies : CL6P and WMECO 37 Unit: (Coel-tons of 2,000 lb.)(Oil-barrels of 42 gals.)(Gas-Mcf)(Nuclear-indicate) 38 Quantity (Units) of Fuel Burned 39 Avg. Heat Corit.of Fuel Burned (8 tu per Ib. of coal per gat. of 0.t.or per Mcf of gas)(Gire unitif nucteer)
- 40 Average Cust of Fuel per Unit,as Delivered f.o.b. Plant During Year 41 Average Cost of Fuel per Unit Burned 42 Avg. Cost of Fuel Burned per Million 8tu 43 Avg. Cost of Fuel Burned per KWh Net Gen.
44 Average Stu per KWh Net Generation FERC FORM NO. I (REVISED 12-82)
Page 402
penne as nessenannt This Report is:
Date of Report Year of Repot NORTHEAST NUCLEAR (11 EIAa Orisiaef Wo.Da Yrl FNFRGY COMPANY (210 A nesubmts*'aa Dec. 31.19.85 STEAM-ELECTRIC GENER ATING PLANT STATISTICS (Large PlantO (Continued)
- 9. Items under Cost of Plant are based on U S. of A. eccounts Production en-plant.14cwever, d a gas turtune urwt functions e a comtwned cycle operation wnh a penses do not mclude Purchased Power, System Control and Load Depatefung.
conventional steam urut, mclude the gas turtune with the stes n plant.
and Other Espanese class.fied as Other Power Supply Expenses.
- 12. If a ndcisar power genwateg plant, bee *ty emplain by footnose tal accounteng
- 10. For lC end GT pents. report operateg Empenses. Account Noe. 548 end 548 method for cost of power generated mcludeng any escess costs attreuted to on une 3 " Electric Emponess." and Montenance Account Noo, OH end 864 on line resserch eeuf deveopment. (b) types of cost unns used for the verr a componente 32 ' Montenance of Etsctree Plent." indicate plente desegned for poet load service.
of fuel cost; and (c) any other Informatswo data concorrung plant type, fues usad. fuse Doognese autometecelly operated pients ennchment by type and quantity for the report period, and other physcal erJ
- 11. For e plant equeped with comematene of fossil fuel steem, nuclear steem, operstmg charactersta of plant hydro. Intemet combussen or gas herbee souement. report each as a separate Plant Name Plant Narne Plant Narne Line tdl to) th No 1
2 3
4 5
6 7
8 9
10 11 12 13 14 15 16 17 18 10 (A)
These statistics rer resent 1007. of Millstone Unit Nos. I and 2.
20 Thne nro vonnrena nr rhn nunine en-nantes' annon1 reports in 21 chn nronoreinns of F 17 The Connecticut I.itht an:1 Power Company 22 and 14t_ Unnenrn %<
nnchtinct e s Electric Connanv.
23 24 25 26 21 28 29 30 31 32 33 34 35 36 3/
38 39 40 41 42 43 44 l
FERC FORM NO.1 (REVISED 12 81)
Page 403 l
l t
Nome of Respondent TNs Report le:
Osw of 8teport Year of Report NORTHEAST NUCLEAR lt) EIAn originel theo, De, Yr)
ENERGY COMPANY (21 OA Resutwniewan Dec.31.1oES HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants)
- 1. Large plants are hydro plants of 10,000 Kw or more of in-
- 3. If not peak demand for 60 minutes is not available, give that stalled capacity (name plate ratings).
which is available, spoofying period.
- 2. If any plant is leased, operated under a license from the
- 4. If a group of employees attends more that, one generating Federal Energy Regulatory Co,iin,; ;an, or operated as a joint plant, report on line 11 the approximate everage number of facility, indicate such facts in a footaote. If licensed project, give employees seeignable to each plant.
project number.
FERC Lhensed Propect No.
FERC Licensed Protect No.
Plant Name Plant Name Isl (b) fel 1
Kind of Plant (Run-of. River or Storage) 2 Type of Plant Construction (Conventional or Outdoor)
NONE 3
Year ;risnally Constructed 4
Year Last Unit was Installed 5
Total Installed Capacity (Generator Name Plate Ratings in MW) 6 Net Peak Demand on Plant-Megawatts (60 mmutes) 7 Plant Hours Connected to Load 8
Net Piant Capability (in megawatts) 9 (a) Under the Most Favorable Oper. Conditions 10 (b) Under the Most Adverse Oper. Conditions 11 Average Number of Employees 12 Net Generation, Exclusive of Plant Use-KWh 13 Cost of Plant:
14 Land and Land Rights 15 Structures and improvements 10 Reservoirs l Dams, and Waterways 17 Equipment Costs 18 Roads, Railroads, and Bridges 19 TOTAL Cost (Enter Totaloflines 14 thru 18) 20 Cost per KW of Installed Capacity (Line 5) 21 Production Expenses:
i:!?i:i 22 Operation Supervision and Engineering 23 Water for Power 24 Hydrauhc Expenses 25 Electric Expenses 26 Misc. Hydraulic Power Generation Expenses 27 Rents 28 Maintenance Supervision and Enaineerina 29 Maintenance of Structures 30 Maintenance of Reservoirs, Dams, and Waterways 31 Maintenance of Electric Plant 32 Maintenance of Misc. Hydraulic Plant 33 Total Production Expenses '(Totallines 22 thru J21 34 Expenses per Net KWh FERC FORM NO.1 (REVISED 12 82)
Page 406
Obme of Respondent This Report ts:
Date of Report Year of Report NORTHEAST NUCLEAR (11 EAn Oriend (Mo. De, Yr)
ENERGY COMPANY (21 O A Resutmssion Dec.31,1933 HYDROELECTRIC GENERATING PLANT STATISTICS (Large Plants) (Continued)
- 5. The items under Cost of Plant represent accounts or com.
classified as "Other Power Supply Expenses."
binations of accounts prescribed by the Uniform System of Ac-
- 6. Report as a separate plant any plant equipped with com-counts. Production Expenses do not include Purchased Power, binations of steam, hydro, internal combustion engine, or gas System Control and Load Dispatching, and Other Expenses turbine equipment.
FERC Liceased Project No.
FERC Letensed Protect No.
FERC Licensed Pro:ect No.
Plant Narne Plant Narne Plant Nanw Line Idl fel (19 1
NONE 2
3 4
5 6
7 5L g
10 11 12 13 14 15 16 17 18 19 20
- 8:::
21 22 23 24 25 26 27 28 29 30 31 32 33 34 l
FERC FORM NO.1 (REVISED 12 81)
Page 407
Nome of Resocndent This Report is:
Date of Report Yeer of Report NORTHEAST NUCLEAR (tl CDAn Ongnet (Mo, De, Yrl ENERGY COMPANY (28 OA R un. 6an Dec. 31, tL85 PUMPED STORAGE GENERATING PLANT STATISTICS (Large Plants) g
- 1. Large plants are 5, umped storage plants of 10,000 Kw or
- 4. If a group of employees attends more than one generating rnore of installed capaaty (name plate ratings).
plant, report on line 8 the approximate average number of
- 2. If any plant is leased, operating under a hcense from the onvic,- = assignable to each plant.
Federal Energy Regulatory Cowinh, or operated as a joint
- 5. The items under Cost of Plant represent accounts or com-facility, indicate such facts in a footnote. Give project number.
binations of accounts prescribed by the Uniform System of Ac-
- 3. If net peak demand for 60 minutes is not available, give that counts. Production Expenses do not include Purchased Power, which is available, specifying period.
System Control and Load Dispatchmg, and Other Expenses classified as "Other Power Supply Expenses "
F ERC Licensed Progect No.
Plant Name Item fal Ibl
=-
1 Type of Plant Construction (Conventional or Outdoor) 2 Year Originally Constructed 3
Year Last Unit was Installed NONE 4
Totat Installed Capacity (Generator Name Plate Ratings in MW) 5 Net Peak Demand on Plant-Megawatts (60 minutes) b Plant Hours Connected to Load While Generating 7
Net Plant Capability (in megawatts):
9 8
Average Number of Employees
=
9 Generation Exclusive of Plant Use-KWh 10 Energy Used for Pumping - K W5 11 Net Output for Load (line 9 minus line 10) - Kwh 12 Cost of Plant
=
13 Land and Land Rights 14 Structures and Improvements 15 Reservoirs, Dams and Waterways 7
{
16 Water Wheels, Turbines, and Generators 17 Accessory Electric Equipment 18 Miscellaneous Powerplant Eauipment 19 Roads Railroads, and Bridges 20 TOTAL Cost (Enter Totaloflines 13 thru 19) 21 Cost per KW of Installed Capacity (/ine 20 +/ine 4) 22 Prc, duction Expenses 23 Operation Supervision and Engineering 24 Water for Power 25 Pumped Storage Expenses 26 Electric Expenses 27 Miscellaneous Pumped Storage Power Generation Expenses 28 Rents 29 Maintenance Supervis;on and Engineering E
30 Maintenance of Structures 31 Maintenance of Reservoirs, Dams, and Waterways 32 Maintenance of Electric Plant j
33 Maintenanew of Miscellanenus Pumped Storage Plant
?
34 Production Exp. Betore Pumping Exp. (Enter Toal oflines 23 thru 33)
M 35 Pumping Expenses t
36 Tctal Production Expenses (Enter Tom / of /ines 34 and 351 37 Expenses per KWh (Enter result of line 36 dividedyline 9 )
1 i
?
E
's m
r FERC FORM NO.1 (REVISED 12-82)
Page 408
Name of Respondent Thes Roport is:
Date of Report Year of Report NORTHEAST NUCLEAR til [D An onenet tuo. D.. vel FNFRCY COMPANY m O A Resubmission Dec. 31.19 B5 PUMPED STORAGE GENERATING PLANT STATISTICS (Large Pl.nts) (Contmued)
- 6. Pumping energy (line 10) is that energy measured as input other source that individually provides more than 10 percent of to the plant for pumping purposes.
the total energy used for pumping, and production expenses per
- 7. Include on line 35 the cost of energy used in pumping into net MWH as reported herein for each source described. Group the storage reservoir. When this item cannot be accurately com-together stations and other sources which individually provide puted, leave lines 35,36 and 37 blank and describe at the bottom less than 10 percent of total pumping energy, if contracts are of the schedule the company's principal sources of pumping made with others to purchase power for pumpin.g, give the sup-power, the estimated amounts of energy from each station or plier, contract number, and date of contract.
F ERC Licensed Project No.
FERC Ucensed Protect No.
F ERC Ucensed Project No.
Piant Name Plant Name Plant Name une (ci id)
(e) 1 2
NONE 3
4 5
6 7
8 9
10 11 12 13 14 15 4
16 17 18 19 20 21 22 23 24 26 26 27 28 29 30 31 37 33 34 35 3G 37 FERC FCRM NO.1 (REVISED 12-81)
Page 409
y Nome of Rapondent TNs Report h:
Dete of Report Yeer of Report W
tti EAn Onenel (Mo, De, Yr)
O NORTHEAST NUCLEAR ENERGY COMPANY ul OA Rene M 19 M mO GENERATING FLANT STATISTICS (Small Plants)
- 1. Small generating plants are steam plants of less Commission, or operated as a joint facility, and give a give that which is available, specifying period.
2 than 25,000 Kw; internal combustion and gas turbine-concise statement of the facts in a footnote. If recensed
- 5. If any plant is equipped w'th comt> nations of
.O plants, conventional hydro plants and pumped storage project, give project number in footnote.
steam, hydro internal combustion or gas turbine equip-plants of less than 10,000 Kw installed capacity (name
- 3. List plants appropriately under subheadings for ment, report each as a separate plant. However, if the plate rating).
steam, hydro, nuclear, internal combustion and gas tur-exhaust heat from the gas turtAne is utilized in a steem
-W
- 2. Designate any plant leased from others, operated bine plants. For nuclear, see instruction 11, page 403.
turbine regenerative feed water cycle, or for prehested Q
under a license from the Federal Energy Regulatory
- 4. If net peak demand for 60 minutes is not available, combustion air in a boiler, report as one plant.
y Producten Espenses y,
Not Net Plant g
Name of Plant O
Cost of Plant P8' Operation pu,g y%,
p not (M MW)
(60 Min.)
Use Capocay Enc *l. Fuel Div)
(a)
(b) fel Idl let if) 101 (h)
(il fil (kl h) 1 2
3 NONE 4
1 6
6 8
7 o
a 9
10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28
Name of Respondent TNs Report is:
Does of Report veer of Report NORTHEAST NUCLEAR (O GAn ongenes fase. pe. Yr)
ENERGY COMPANY (21 O A nieue n.ei.an one.31,is25 TRANSMISSION LINE STATISTICS
- 1. Report information concommg tr -. ' -. lines, cost of, if a transmeadon line has more then one type of supporting struc-lines, and expenses for year. List each t.
- 1. line having ture. indicate the manage of each type of construction by the use nommal voltage of 132 Inlovolts or greater. Report tr.. '
of brackets and entre lines. Minor portions of a transmession ime lines below those voltages in group totals only for each voltage, of a different type of construction need not be distinguvehod from
- 2. Tr -..
. lines include a5 lines covered by the defmit. ion the rememder of the line.
of transmesion system plant as given in the Uniform System of
- 6. Report in columns (f) and (g) the total pole miles of each Accounts. Do not report substation costs and expenses on this tr -.. ' A line. Show in column (f) the pole miles of line on page.
structures the cost of which is reported for the ime desagnated;
- 3. Report data by indrvidual lines for all voltages if so required conversely, show in column (g) the pole miles of line on struc-by a State..o....
tures the cost of which is reported for another ime. Report pole
- 4. Exclude from this page any tr.. M lines for which miles of line on W or partly owned structures in column (g).
plant costs are included in Account 121, Nonutity Proport in a footnote, explom the beeis of such occupancy and state
- 5. Indicate whether the type of supporting structure reported whether expenses with respect to such structures are included in in column (e) is: (1) eingle pc:e. wood, or steel; (2) H-frame, the expenses reported for the line designated.
wood. or stsel poles; (3) tower; or (4) underground construction.
VOLTAGE LENGTH (Pole Mdeal findocate where other than fin the case of underground DESIGNATION Nurnber w cyck. 3 phasel Tvpe of so,,,,,pa,r car,,,,,a,,;
Line Supportmg of Cucuns No.
Structure on structu'"
,,n Stru,,ctures o
From To Operstmg Desegned of Lee ana,, t,.
Demonsied fal Ibl Ici id) fel Ifl Igl (hl 1
2 3
NONE 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 TOTAL FERC FORM NO.1 (REVISED 12-81)
Pap 422 i
Nome af Respondent TNs Report is:
Dato cf Report Yearcf Report NORTHEAST NUCLEAR (t ) E] An Original (Mo, De, Yr)
ENERGY COMPANY (21 O A Resue== ion Dec. 31, is a5 TRANSMISSION LINE STATISTICS (Continued)
- 7. Do not report the same trancmission line structure twice.
shares in the operation of, fumish a succinct statement explain-Report lower voltage lines and higher voltage lines as one line.
ing the arrangement and giving particulars (details) of such mat-Designate in a footnote if you do not include lower voltage lines ters es percent ownership by respondent in the line, name of with higher voltage lines. If iwo or more transmission line struc-co-owner, basis of sharing exponses of the lir,e, and how the ex-tures support lines of the same voltage, report the pole miles of penses borne by the respondent are accounted for, and accounts the primary structure in column (f) and the pole miles of the other affected. Specify whether lessor, co-owner, or other party is an line(s) in column (g).
associated company,
- 8. Designate any transmission line or portion thereof for which
- 9. Designate any transmission line leased to another company the respondent is not the sole owner. If such property is leased and give name of lessee, date and terms of lease, annual rent for from another company, give name of lessor, date and terms of year, and how determined. Specify whether lessee is an lease, and amount of rent for year. For any transmission line associated company, other than a leased line, or portion thereof, for which the respon-
- 10. Base the plant cost figures called for in columns (j) to (1) on dent is not the sole owner but which the respondent operates or the book cost at end of year.
COST OF LINE (Include in column tj) land, land rights, and EXPENSES EXCEPT DEPRECIATION AND TAXES Size of clearing right-of-way1 Line Conductor Operation Maintenance Total No.
and Material Construction Land and Other Total Cost Rents Costs Expenses Empenses Empenses til li)
(k) ill im) in) fo)
Ip) 1 2
NONE 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 FERC FORM NO.1 (REVISED 12-81)
Page 423
la
)
t
- r -
o (0
ner T
e i, h t
t c
eo a g
r asa cd t i h u n
).loec d
n
)
vn n
(
m i e T
o r
gl
(
neh S
Ct 5
nir t t
O ma eo t
8_
C r
rh o
lopwh ue E
,s, e
s p
9 c
e N
sr r) u e e R
1, co o s U
lo ix(
um t
s o
3 inml e P
f 1
o at T F re c
it r ;a uf e ic e
e Y
D dstod r
ne n
of ni f t d
ts nd h)
Cio,
n L $ g1 do e a
(
def s a H
ng yh uabp olt r
ot3 gvc dg le, r
-)
a r
e nf g
)
V ni k
nihc K Ot
(
s y
(
e Ue c c
u ds0 f
t of 6
ro sI e g
p
t
. ta n c e
s3c ai ig n
t di)
R o i hs f
a ci c
dti n
n al f
or p
oe '
Cu S a
S t
D RO R
)
e
,fdd T
.[
A 1
h e nn C
i r o E
(st v s
)
aa U
l Y
nset N
g D
mnwss e umo odt G
lol cao O
N uh on C
I co,eRt R
ed o
U i ct n
u o
i h
e
)
al df z
e D
gs nc n S
t negnI ae his t
D it a
r t e.,i E
o nDdyreap D
pi oWo e
.t N
)
D r
r r t s E
g r
p t
A o s pf p P
R
(
ropoeaa U
f ecr S
S er s
n E
lbo neht t h o
N t
or n
i a giiw e
)
s I
lat is t
i L
ialee R
s f
l s
e
" m vbpt 1
C
(
)
N ai r
- b smund(
P 1s u
O ys n
o R
S i i ooa n t
s I
ldmcm m
r e
e' p "
SI ar l adu ge e ^ A e ea ab d) e pn nlo D
M r
R m M (e r
E t
i da c e
sf eL vu S
oi is T
(
N nt dta n
U AN h
)2 i,te T
A e
- mgi, P U ain C
r R
a )o m t is r
l s
T n( ie ea
_i ai Pp t
o l
r U
_i ios N
t t efiCT 8 3 e
)
p d
y i
T nr.
dn-c no Y
a
.aiu r
N ee sr s
st cy edis h
A n en P
ohil amn g
)
t M
ct es o
, e y
c n,
(
f h n c O
gor r
n erad L
C o i svt e f
Y duonohe r
t cl G
lledir i oap L
s advf em A
R ce e sw o T
E r r c
N ne go
.)
TO t r ol onhf E
it a i
o o
b nds N
T
(
ari R
momeads O
t ns I
A rdt hao T
o rb A
E e% sol c
f un N
L nd id a
G C
e a e it ec u I
r U
hs ot uc ES t
N t
et a r
n t a D
r wliyas tn T le o ss cy L
m.
E pnf E
o r
I N
e S naeo I
)
d N
n A bi s l
o s
O o E seede r
.(
t scd nt L
N p
1 ri
~1 omnvur
'F ei a
seR ps ooa 0
e nt r r p o 0 Ra oPge f
r r n s
N
.t
.e e
s 1. d e pJ m
1 gi nn o
1 2345 8901 2345678C01 23456 7 8 i
1 1 1 1 1 1 1 1 1 1 2222222 2 2 4+
' Int e
i u.il.
l uic3 ha
] $ 1Ol% 2o, gm<
O c
1*
4 Nome of Respondent This Report Is:
Date of Report Year of Report
- lU (1) E An Original (Mo, De, Yr) o NORTHEAST NUCLEAR ENERGY COMPANY gg g g,,g mO SUBSTATIONS k
- 1. Report below the informaten called for concern-
- 4. Indicate in column (b) the funcnonal character of.
operated othenoise then by reason of ode owneretup by ing substations of the respondent as of the end of the each substaten, designating whether tronormonion or the respondent. For any subetstion or equipment 2o year.
distribution and whether ettended or unattended. At the operated under lease, @e name of lessor, dote and
- 2. Substations which serve only one industrial or end of the page, summarize according to function the period of lease, and annual rent. For any substaten or street railway customer should not De listed below.
capacities reported for the individual stations in column equipment operated other than by reason of sole owner-
~
i
- 3. Substations with capacities of less than 10,000 (fl.
ship or lease, give name of co-owner or other party, ex.
pj Kve, except those sonnng customers with energy for
- 5. Show in columns li), (j), and (k) special equipment plein beeis of sharing expenses or other accounting resale, may be grouped w&,, to functional such as rotary converters, rectifiers, condeneers, etc.
between the parties, and state amounts and accounts G
character, but the number of such whe*.ations must be and auxiliary equipment for increesmg capacity.
' 'affected in respondent's books of account, Specify in fri shown
- 6. Designate substatiorm or major items of equip-each case whether lessor, cm, or other party is an C
ment leased from others, jointly owned with others, or associated company b
CONVERSION APPARATUS ANO VOLTAGE Un MVal de SPECIAL E'3UIPMENT d
I Number of Number of Nome and Location of Subetetion Character of Substation
(
)
Type of Equipment (e)
(b)
(c) idl fel
(!)
fel th) fi) fil (kl 1
2 g
3 4
NONE h
5 6
7 8
9 10 11 12 13 14 15 16 17 18 19 i
20 f
21 i
22 i
4 23
- r 24 8
25 i
~
PA)me of Respondent This Fbport is:
Dato of Report Year of Rognet NORTHEAST NUCLEAR 111 Elan Onomat (Mo, os, Yrl ENERGY COMPANY m O A Resubmission Dec. 31.19.25 ELECTRIC DISTRIBUTION METERS AND t.INE TRANSFORMERS
- 1. Report below the information called for concerning distri-meters or line trar sformers are held under a lease, give name of bution watt-hour meters and line transformers.
lessor, date end period of lease, and annual rent. If 500 or more
- 2. Include watt-hour demand distribution meters, but not ex-meters or line transformers are held other than by reason of sole temal demand meters, ownership or lease, give name of co-owner or other party, expl6in
- 3. Show in a footnote the number of distribution watt-hour basis of accounting for expenses between the parties, and state meters or line transformers held by the respondent under lease amounts and accounts affected in respondent's books of ac-from others, jointly owned with others, or held otherwise than by count. Specify in each case whether lessor, co-o.vner, or cther reason of sole ownership by the respondent. If 500 or more party is an associated company.
LINE TF.ANSFORMERS Une Number of Watt Hour II'""
No.
Metss Number Total Capacity (in MVal tal tbl Ici Idl 1
Number at Beginning of Year NONE 2
Additions During Year 3
Purchases 4
Associated with Utility Plant Acquired 5
TOTAL Additions (Enter Total of lines 3 and 4) 6 Reductions During Year
~
7 Retirements 8
Associated with Utility Plant Sold 9
TOTAL Reductions (Enter Total of lines 7 and 8) 10 Number at End of Year (Lines 1 + 5 - 91 11 in Stock 12 Locked Meters on Customers' Premises 13 Inactive Transformers on System 14 in Customers' Use 15 in Company's Use TOTAL End of Year (Enter Total oflines 11 to 16
- 15. This line should equalline 10.)
FERC FORM NO.1 (REVISED l2-81)
Page 427
Harne of Nspondent Th.s Report is:
Dats of R3 port Ywar of Report NORTHEAST NUCLEAR ENERGY lt1 C9 An Onginal (Mo, De, Yr)
COMPANY tr O A Resutwnission Dec.3t,193.)
ENVIRONMENTAL PROTECTION FACILITIES
- 1. For purposes of this response, environmental protection (3) Monitoring equipment facihties shall be defined as any building, structure, equipment.
(4) Other, faility, or improvement designed and constructed solely for con.
B. Water pollution cofWe facilition; trol, reduction, prevention or abatement of discharges or releases (1) Cooling towers, pome, pipin0, pumps, etc.
into the environment of gaseous, liquid, or solid substances, (2) Waste water treatment equipment
- f. eat, noise or for the control, reduction, prevention, or abate-(3) Sanitary waste depnsal equipment ment of any other adverse impact of an activity on the t.nviron-(4) Oilinterceptors (5) Sediment control facilities ment.
- 2. Report the differences in cost of facilities installed for en.
(6) Monitoring equipment vironmental ce;;siderations over the cost of alternative facilities (7) Other, which would otherwise be used without environmental con-C. Solid waste disposal costs:
siderations. Use the best engineering design achievable without (1) Ash handling and disposal equipment environmental restrictions as the basis for determining cost; (2) Land without environmental considerations. It is not intended that (3) Settling ponds special desig, studies be made 'or purposes of this response.
(4) ')ther.
Base the response on the best engineering judgement where D. Noise abatement equipment:
direct comparisons are not available.
(1) Structures include in these differences in costs the costs estimatec (2) Mufflers costs of environmental protection facilities in service, mstructea (3) Sound proofing equipment or modified in connection with the production, transrrc.wn, and (4) Monitoring equipment distribution of electrical energy and sha'l be reported hergin for all (5) Other.
such environmental facilities placed in service on or after E. Esthetic costs:
January 1,1959, so long as it is readily determinable that such (1) Architectural costs facilities were constructed or modified for environmental rather (2) Towers than operational purposes. Also report similar expenditures for (3) Underground lines environmental plant included in construction work in progress.
(4) Landscaping Estimate the cost of facilities when the original cost is not (5) Other.
available or facilities are jointly owned with another utility, pro-F. Additional plant capacity necessary due to restricted vided the respondera explains the basis of such estimations.
output from existing facilities, or addition of pollution Examples of these costs would include a portion of the control facilities.
costs of tall smokestacks, underground lines, and landscaped G. Miscellaneous:
substations. Explain such costs in a footnote.
(1) Pr paration of environmental reports
- 3. In the cost of facilities reported on this page, include en (2) Fish and wildlife plants included in Accounts 330, estimated portion of the cost of plant that is or will be used to 331, 332, and 335.
provide power to operate associated environmental protection (3) Parks and related facilities facilities. These costs may be estimated on a percentage of plant (4) Other.
basis. Explain such estimations in a footnote.
- 5. In those instances when costs are composites of both actual
- 4. Report all costs under the major classifications provided supportable costs and estimates of costs, specify in column (g) below and include, as a minimum, the items listed hereunder:
the actual costs that are included in column (f).
A. Air pollution control facilities:
- 6. Report construction work in progress reiating to environ-(1) Scrubbers, precipitators, tall smokestacks, etc.
mental facilities at line 9.
(2) Changes necessary to accommodate use of environ-mentally clean fuels such as low ash or low sulfur fuels including storage and handling equipment CHANGES DURING YEAR Balance at Balance Actual at End U,"'
Beginning Addttions Retirements Adjustrnents Classification of Cost Cost No.
of Year of Year tal (bl (cl idl fel (f)
Ig) 1 Air Pollution Control Facilities 221.760 221,760 6,438 2
Water Pollution Control Facilities 1_056.289 1,056,289 180,503 3
Solid Waste Disposal Costs 1ss 355 355 4
Noise Abatemen. Equipment 70.4q8 70.498 5
Esthetic Costs
?q 73q 29.239 4.239 6
Additional Plant Capacity 7
Miscellaneous //dentify significant) 1.183.282 1.183 282 81.467 8
TOTAL (Totaloflines f thru //
2.561.423 7.561.493 973 nn?
9 Construction Work in Progress 5.676 618 5.885_316 5.885.316 FERC FORM NO.1 (REVISED 12-81)
Page 428
Nome of Respondent This Repcrt is:
Date af Report Year tf Report NORTHEAST NUCLEAR ENERGY til EUAn Originet (Mo, c e, Yr) 85 COMPANY (21 O A Resuominion Dec.31,19 ENVIRONMENTAL PROTECTION EXPENSES
- 1. Show below expenses incurred in connection with the use ment, use of alternate environmentally preferable fuels, or en-of environmental protection facilities, the cost of which are vironmental regulations of governmental bodies. Base the price reported on page 428. Where it is necessary that allocations of replacement power purchased on the average system price of and/or estimates of costs be made, state the basis or method purchased power if the actual cost of such replacement power is used.
not known. Price internally generated replacement power at the
- 2. Include below the costs incurred due to the operation of en-system average cost of power generated if the actual cost of vironmental protection equipment, f acilities, and programs.
specific replacement generation is not known.
- 3. Report expenses under the subheadings listed below.
- 6. Under item 8 include ad t.'lorem end other taxes assessed
- 4. Under item 6 report the difference in cost between environ-directly on or directly relatable to environmental facilities. Also in.
mentally clean fuels and the alternative fuels that would other. cluoe under item 8 licensing and similar fees on such facilities.
wise be used and are avadable for use.
- 7. In those instances where expenses are composed of both
- 5. Under item 7 include the cost of replacement power, pur-actual supportable data and estimates of costs, specify in column chased or generated, to compensate for the deficiency in output (c) the actual expenses that are included in column (b).
from existing plants due to the addition of pollution contro -:uip-Line Classification of Expense Amount
- Actual Expenses No.
(a)
(b) tel 133,450 1
Depreciation 2
Labor, Maintenance, Materials, and Supplies Cost Related to Env. Facilities and Programs 1,300,825 3
Fuel Related Costs 4
Operation of Facilities 5
Fly Ash and Sulfur Studge Removal 6
Difference in Cost of Environmentally Clean Fuels 7
Replacement Power Costs 8
Taxes and Fees 14.558 9
Administrative and General 10 Other (Identify significant) 11 TOTAL 1.448.833
- All amounts shown in column (b) are actual expenses.
I FERC FORM NO.1 (REVISED 12-81)
Page 429 Next Page is 450
seems of neepenent me nepart is:
com of namort veer of namort NORTHEAST NUCL'r.AR (1) GAn ownes case, os, ve)
ENERGY COMPANY (2)OARaub'aise osc. si,in 85 FOOTNOTE DATA Page item Column Number Number Number Comtrents (n)
(bl (cf (d)
All footnotes are included on those pages to which they apply.
e FERC FORM NO.1 (REVL,LJ 12-81)
Page 460
r INDEX Schedule Page No.
258 - 259 Accrued and prepaid taxes..
234 Accumulated Deferred income Taxes....
268 273 Accumulated provisions for depreclation of 356 common utility plant.
219 utility plant..
200 201 utility plant (summary)...
Advances from associated copanies...
255 Amortization' 337 miscellaneous.....
of nuclear fuel.
202-203 Application of Funds for the year. Source and 120 121 Appropriations of Retained Earnings.
118-119.
Associated Companies advances from...k...
255 corporations controlled by respondent....
103 control over respondent...
102 255 interest on debt to.
1 Attestation Balance sheet 110-112 comparative..
122-123 notes to.
255 Bonds...
Capital Stock 250 discount.
253 253 expense...
installments received 251 251 premiums..
250 reacquired 251 subscribed...
Changes important during year...
108-109 Construction 217 overheads, electric 218 overhead procedures, general description of 356 work in progress - common utility plant work in progress - electric.
216 work in progress - other utility departments....
200-201 Control 103 corporations controlled by respondent.
102 over respondent.
security holders and voting powers.
106 107 Corporation controlled by 103 101 incorporated.
101 CPA, background information on..
i-ii CPA Certification, this report form..
Index 1
lNDEX (Continued)
Schedule Page No.
Delorred credits, other.
296 debts, miscellaneous...
233 income taxes accumulated - accelerated amortization proper *y................
204-200 income taxes accumulated - other property.......
270-271 income taxes accumulated - other..
272 273 income taxes accumulated - pollution control faceties.....
234 Definitions, this report form......
iii Depreciation and amortization of common utility plant.
366 of electric plant....
219 334-336 Directors..........
105 Discount on capital stock.
253 Discount - premium on long-term debt..
256 Distribution of salaries and wages.
364-355 Dnndend appropriations....
118 119 Earnings. Retained...................
118-119 Electric energy account...
401 Environmental protection expenses...
429 facilities..
428 Expenses electric operation and maintenance........
320-323 electric operation and maintenance, summary....................................
323 unamortized debt.
256 Extraordinary property losses 230 Filing requirements, this report form iil Funds application of.............
120 121 sources of 120 121 General description of construction overnead procedure..
218 General information.
101 General instructions.
1-vi Generating plant statistics hydroelectric (large).....
406-407 pumped storage (large).
10H00 small plants...................
410 steam-electric (large).
402-403 Hydro-electric generating plant statistics...
40H 07 Identification.......
101 important changes during year.........
106-109 income statement of, by departments.
114-117 statement of, for the year (see also revenues).......
114-117 deductions, interest on debt to associated companies..................
337 ceductions, miscellaneous amortization 337 deductions, other income deduction 337 deductions, other interest charges.....
337
- Incorporation informa*lon.
101 Instailments received on capital stock..
251 interchange pc.
328 PERC FORM NO.1 (ED.12-85)
Index 2
INDEX (Continued)
Schedule Page No.
Interest charges. on debt to associated companies..........
337 i
charges, other..
337 charges, paid on long-term debt. advances, etc.
255 investments nonutility property......
221 subsidiary companies...........
224-225 Investment tax credits. accumulated deferred....
264 Law. excerpts applicable to this report form..
iii.iv i
24 l
List of schedules. this report form Long. term debt..
256 Losses - Extraordinary property.
230 Materials and supplies...
227 Meters and line transformers 427 Miscellaneous general expenses..
333 Notes to balance sheet.
122-123 to statement of changes in financial position 1?2-123 to statement of income..................
122-123 to statement of retained earnings.......
122-123 Nonutility property.
221 Notes payable - Advances from associated companies.................
255 Nuclear fuel materials..
202 203 Nuclear generating plant, statistics...............................
402-404 Number of Electric Department E..-@,:::............
323 Officers and officers' salaries...................................
104 Operating expenses - electric,
320-323 expenses - electric (summary)..
323 Other paid.in capital 252 donations received from stockholders....
252 gaina on resale or cancellation of reacquired capital stock 252 miscellaneous paid-in capital.
252 reduction in par or stated value of capital stock.
252 Overhead, construction - electric........
217 Peaks. monthly, and output 401 Plant. Common utility accumulated provision for depreciation.
356 acquisition adjustments....
356 allocated to utility departments...
356 completed construction not classified 356 construction work in progress 356 356 expenses.
held for future use 356 in service.
356 leased to others 356 Plant data..
217 218 334-336 401-427 FERC FORM NO.1 (ED.12 85)
Index 3
.. ~.
- ?-L INDEX (Conti Schedule
.Paes No.
1 Plant - electric -
accumulated promenon for depreciaten..............
.219 construction work in progrees.....................
216 held for future use........................
.214 in service.........
204 207 leased to others................
213 Plant - utility and accumulated provisens for depreciation amortization and depletion (summary)..
201 PoHution control facilmes, accumulated dolorred income taxes....................
234-
-Premium and discount on long. term detM...
256 Premium on capstal stock..................
l251 Propend taxes..................................
258-259 Property - losses, extraordinary.............
230 Pumped storage generating plant statistics...................
408 409
-Purchased power.........
326 327 Reacquired capital stock..... '
250 Reacquired long. term debt...............
255 Receivers' certificates 255 Reconcsisation of reported not income with taxable income from Federal income taxes....................
261 Requistory commission exponess deferred............
233 Regulatory commission expenses for year 350 351 Rosearch, development and demonstration activities.........
352-353 Retained Eamings
. amortization reserve Federal.
119
.118-119 appropriated statement of, for the year...............
'118 119 118-119 unappropriated.......
y 301 Revenues - electric operating.....
Salaries and wages directors fees.........
>105 354-355 distribution of.......
officers'.
104 j -
Sales of electricity by rate schedules..
304 310-311 Sales - for resale..
202 203 Salvage - nuclear fuel.........
Schedules, this report form...
24 Securities
.250 exchange registration..
106 107
= holders and voting powers.....
-Sources of funds..........
120 121 120-121 Statement of changes in financial position 114-117 Statement of income for the year...
Statement of retained eamings for the year.
118 119 402-404 Steam-electric generating plant statistics......
251 Stock liability for conversion.....
425 Substations.................
1~
Supplies - materials and.
227 k
Index 4 1
- e
,-ee
- +.-,
4.
.w.
re.-
.o e.,
.- -.... - - - - - - - - - - - - - - - + - < - -, - -
INDEX (Continued)
Schedule Page No.
Taxes
{
accrued and prepaid.
258-259
)
charged during year.
258-259 on income, deferred and accumulated 234 268-273 reconcillation of not income with taxable income for....
261 Transformers, line - electric.
427 Transmission lines added during year 424 lines statistics.
422 423 of electric for or by others 332 Unamortized debt discount..............
256 debt expense.....
256
. premium on debt..
256 Unrecovered Plant and Regulatory Study Costs.
Index 5
+0.5. GCVERmGMT PftINTING OFFICES 1985-4 1-193s20033
_.. _. _ _ _ _ _ _.