Entergy Texas, Inc. v. Public Utility Commission of Texas, Office of Public Utility Counsel, and State of Texas Agencies and Institutions of Higher Education ( 2015 )

ACCEPTED
03-14-00706-CV
4055487
THIRD COURT OF APPEALS
AUSTIN, TEXAS
2/6/2015 2:00:05 PM
JEFFREY D. KYLE
CLERK
No. 03-14-00706-CV
IN THE FILED IN
3rd COURT OF APPEALS
THIRD DISTRICT COURT OF APPEALS AUSTIN, TEXAS
AT AUSTIN, TEXAS 2/6/2015 2:00:05 PM
JEFFREY D. KYLE
ENTERGY TEXAS, INC., Clerk
Appellant,
v.
PUBLIC UTILITY COMMISSION OF TEXAS, ET AL.,
Appellees.
Appeal from the 345th Judicial District Court, Travis County, Texas
The Honorable Amy Clark Meachum, Judge Presiding
________________________________________________________________
APPELLANT’S BRIEF
_________________________________________________________________
John F. Williams
State Bar No. 21554100
jwilliams@dwmrlaw.com
Marnie A. McCormick
State Bar No. 00794264
mmccormick@dwmrlaw.com
DUGGINS WREN MANN & ROMERO, LLP
600 Congress Ave., Ste. 1900 (78701)
P. O. Box 1149
Austin, Texas 78767-1149
(512) 744-9300
(512) 744-9399 fax
ATTORNEYS FOR APPELLANT
ENTERGY TEXAS, INC.
ORAL ARGUMENT REQUESTED
February 2015
IDENTITY OF PARTIES AND COUNSEL
Pursuant to Rule 38.1(a), appellant provides this list of all parties to the
order appealed from and the names and addresses of all trial and appellate counsel:
Plaintiff/Appellant: Trial counsel:
Entergy Texas, Inc. John F. Williams
Marnie A. McCormick
Patrick J. Pearsall
DUGGINS WREN MANN & ROMERO, LLP
600 Congress Ave., Ste. 1900 (78701)
P. O. Box 1149
Austin, Texas 78767-1149
Appellate counsel:
John F. Williams
Marnie A. McCormick
DUGGINS WREN MANN & ROMERO, LLP
600 Congress Ave., Ste. 1900 (78701)
P. O. Box 1149
Austin, Texas 78767-1149
Defendant/Appellee: Trial counsel:
Public Utility Commission of Texas Elizabeth R. B. Sterling
Environmental Protection Division
Office of the Attorney General
P. O. Box 12548 (MC 066)
Austin, Texas 78711-2548
Intervenor: Trial counsel:
Office of Public Utility Counsel Ross Henderson
Sara J. Ferris
Office of Public Utility Counsel
1701 N. Congress Ave., Ste. 9-180
P. O. Box 12397
Austin, Texas 78711-2397
i
Intervenor: Trial counsel:
The State of Texas Agencies and Susan M. Kelley
Institutes of Higher Education Bryan L. Baker
("State Agencies") Administrative Law Division
Office of the Attorney General
P. O. Box 12548 (MC018-12)
Austin, Texas 78711-2548
Appellate counsel:
Katherine H. Farrell
Administrative Law Division
Office of the Attorney General
P. O. Box 12548 (MC018-12)
Austin, Texas 78711-2548
Intervenor: Trial counsel:
Texas Industrial Energy Consumers Rex D. VanMiddlesworth
Benjamin Hallmark
Thompson Knight LLP
98 San Jacinto Blvd., Ste. 1900
Austin, Texas 78701
Meghan Griffiths
Andrews Kurth LLP
111 Congress Ave., Ste. 1700
Austin, Texas 78701
ii
TABLE OF CONTENTS
IDENTITY OF PARTIES AND COUNSEL ............................................................ i
TABLE OF CONTENTS ......................................................................................... iii
INDEX OF AUTHORITIES......................................................................................v
STATEMENT OF THE CASE ................................................................................ ix
STATEMENT REGARDING ORAL ARGUMENT ............................................. ix
ISSUES PRESENTED...............................................................................................x
STATEMENT OF FACTS ........................................................................................1
I.  ETI is subject to traditional rate regulation. ....................................................1
II.  In ETI’s 2011 rate case, the Commission included some but not all of
ETI’s expenses in its cost of service................................................................2
A.  Depreciation Expense ............................................................................3
B.  Incentive Compensation ........................................................................5
III.  The Commission disallowed some of ETI’s rate case expenses in the
rate case expense docket. .................................................................................7
SUMMARY OF THE ARGUMENT ......................................................................10
ARGUMENT AND AUTHORITIES ......................................................................13
I.  The Commission’s disallowance of ETI’s costs of litigating the
incentive compensation issue is arbitrary and capricious and an abuse
of discretion. ..................................................................................................13
A.  The Commission’s finding that ETI was unreasonable in
advocating recovery of financially-based incentive
compensation is arbitrary and capricious. ...........................................13
B.  The Commission acted arbitrarily and abused its discretion by
disallowing ETI’s expenses of making its argument about
financially-based incentive compensation. .........................................17
iii
1.  The Commission has never before disallowed the costs of
making unsuccessful incentive compensation arguments. ....... 17
2.  It was arbitrary and an abuse of discretion to impose a
new standard upon ETI at the end of the administrative
process. ......................................................................................19
3.  The Commission’s action also constitutes improper ad
hoc rulemaking. .........................................................................21
C.  The Commission further erred in quantifying the expenses ETI
incurred in seeking to include financially-based incentive
compensation in rates. .........................................................................26
1.  The Commission has never before required a utility to
record its rate case expenses by issue, nor has the
Commission used a proxy to quantify a disallowance..............27
2.  The Commission imposed a new standard upon ETI at
the end of the contested case, again engaging in
inappropriate ad hoc rulemaking. .............................................30
II.  The Commission’s disallowance of the ESI depreciation expense that
ETI incurred in the rate case is not supported by substantial evidence
and is arbitrary and capricious. ......................................................................32
CONCLUSION AND PRAYER .............................................................................36
CERTIFICATE OF COMPLIANCE .......................................................................37
APPENDICES .........................................................................................................39
iv
INDEX OF AUTHORITIES
Cases
Bluefield Waterworks & Improvement Co. v. Public Serv. Comm’n of State
of W.Va.,
262 U.S. 679 (1923) ...............................................................................................2
CenterPoint Energy Entex v. Railroad Comm'n of Texas,
213 S.W.3d 364 (Tex. App. – Austin 2006, no pet.)...........................................23
City of Arlington v. Centerfolds, Inc.,
232 S.W.3d 238 (Tex. App. – Fort Worth 2007, pet. denied)..............................22
City of Corpus Christi v. Public Util. Comm’n of Tex.,
51 S.W.3d 231 (Tex. 2001) ....................................................................................3
City of El Paso v. El Paso Elec. Co.,
851 S.W.2d 896 (Tex. App. – Austin 1993, writ denied) ............................. 21, 30
City of El Paso v. Public Util. Comm’n of Tex.,
344 S.W.3d 609 (Tex. App. – Austin 2011, no pet.) .............................................2
City of El Paso v. Public Util. Comm’n of Tex.,
883 S.W.2d 179 (Tex. 1994) ..................................................................................2
Entergy Gulf States, Inc. v. Public Utility Comm'n of Tex.,
173 S.W.3d 199 (Tex. App. – Austin 2005, pet. denied) .....................................23
Federal Power Comm’n v. Hope Natural Gas Co.,
320 U.S. 591 (1944) ...............................................................................................2
Flores v. Employees Ret. Sys.,
74 S.W.3d 532 (Tex. App. -- Austin 2002, pet. denied) ........................ 20, 21, 30
Harris County Hosp. Dist. v. Public Util. Comm'n of Tex.,
No. 03-10-00647-CV, 2012 WL 2989228 *7
(Tex. App. – Austin Jul. 13, 2012, no pet.) (not designated for
publication) .................................................................................................... 21, 30
Oncor Elec. Delivery Co. v. Public Util. Comm’n of Tex.,
406 S.W.3d 253 (Tex. App. – Austin 2013, no pet.)................................... passim
v
Public Util. Comm’n of Tex. v. Texas Telephone Ass’n,
163 S.W.3d 204 (Tex. App. – Austin 2005, no pet.) ...........................................16
Railroad Comm'n of Tex. v. WBD Oil & Gas Co.,
104 S.W.3d 69 (Tex. 2003) ..................................................................................22
Rodriguez v. Service Lloyds Ins. Co.,
997 S.W.2d 248 (Tex. 1999) ......................................................................... 22, 23
South Tex. Indus. Servs., Inc. v. Texas Dep’t of Water Res.,
573 S.W.2d 302 (Tex. Civ. App. – Austin 1978, writ ref’d n.r.e.) .....................16
Southwestern Bell Tel. Co. v. Public Util. Comm'n of Tex.,
745 S.W.2d 918 (Tex. App. – Austin 1988, writ denied) ...................................23
State of Texas Agencies & Institutions of Higher Learning v. Public Util.
Comm’n of Tex.,
No. 03-11-00072-CV, 2014 WL 6893871 *31
(Tex. App. – Austin Dec. 4, 2014, no pet. h) .......................................... 10, 13, 15
State v. Public Util. Comm’n of Tex.,
883 S.W.2d 190 (Tex. 1994) ..................................................................................3
Texas State Board of Pharmacy v. Witcher,
447 S.W.3d 520 (Tex. App. – Austin 2014, pet. filed) ................................ passim
Statutes
Tex. Gov't Code Ann. § 2001.023 ...........................................................................22
Tex. Gov't Code Ann. § 2001.029 ...........................................................................22
Tex. Gov't Code Ann. §§ 2001.032–.033 ................................................................22
Tex. Gov’t Code Ann. § 2001.174 .............................................................. 21, 32, 35
Tex. Util. Code Ann. §§ 11.01, et seq. ......................................................................1
Tex. Util. Code Ann. § 36.051 ...................................................................................1
Tex. Util. Code Ann. § 36.061 ............................................................................ 2, 29
Tex. Util. Code Ann. §§ 39.001-.359 ........................................................................1
vi
Texas Util. Code Ann. § 39.452 ................................................................................1
Rules
16 Tex. Admin. Code § 25.231 ..................................................................................2
16 Tex. Admin. Code § 25.245 ........................................................................ passim
16 Tex. Admin. Code § 25.272 ................................................................................35
39 Tex. Reg. at 6445 ................................................................................................25
Commission Proceedings
Application of AEP Texas Central Co. for Authority to Change Rates,
Docket No. 28840 .......................................................................................... 14, 18
Application of AEP Texas Central Company for Authority to Change Rates,
Docket No. 33309 .......................................................................................... 16, 18
Application of CenterPoint Energy Houston Electric, LLC for Authority to
Change Rates, Docket No. 38339 ........................................................................17
Application of El Paso Electric Company to Change Rates, to Reconcile
Fuel Costs, to Establish Formula-Based Fuel Factors, and to Establish an
Energy Efficiency Cost Recovery Factor, Docket No. 37690 ..............................15
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile
Fuel Costs, and Obtain Deferred Accounting Treatment,
Docket No. 39896 ......................................................................................... passim
Application of Oncor Electric Delivery Company, LLC for Authority to
Change Rates, Docket No. 35717 ........................................................................15
Application of Southwestern Electric Power Co. for Authority to Change
Rates and Reconcile Fuel Costs, Docket No. 40443............................................15
Application of Southwestern Electric Power Company for Authority to
Change Rates, Docket No. 37364 ........................................................................15
Application of Southwestern Public Service Company Authority to Change
Rates, to Reconcile Fuel and Purchased Power Costs for 2006 and 2007
and to Provide a Credit for Fuel Cost Savings, Docket No. 35763 ....................15
vii
In re El Paso Electric Co., Docket No. 9945 ................................................... 27, 28
Proceeding to Consider Rate Case Expenses Severed from Docket No.
28840, Docket No. 31433.............................................................................. 18, 28
Proceeding to Consider Rate Case Expenses Severed from Docket No.
33310 and Docket No. 33309, Docket No. 34301 ...............................................18
Requests for Rate Case Expenses Severed from Docket No. 38339,
Docket No. 39127 .................................................................................................17
viii
STATEMENT OF THE CASE
This is a suit for judicial review of the final order of the Public Utility
Commission of Texas in its Docket Number 40295, a proceeding to determine the
expenses Entergy Texas, Inc. may recover for prosecuting its 2011 base rate case.
Entergy Texas, Inc. sought judicial review of the agency’s disallowance of two
categories of expense.1 The district court, Judge Amy Clark Meachum presiding,
summarily affirmed the order.2
STATEMENT REGARDING ORAL ARGUMENT
Cases involving public utility regulation usually involve complex regulatory
principles, and this one is no exception. For that reason, the Court’s decisional
process would be aided by oral argument.
1
Clerk’s Record (“CR”) 3-15.
2
CR 232-34.
ix
ISSUES PRESENTED
1. The Commission has historically stated a policy of disallowing incentive
compensation that is tied to “financial” as opposed to “operational”
measures, but the Commission has not clearly or consistently defined how to
determine whether actual incentive costs fall in one category or the other.
Despite that, and even though Entergy Texas, Inc. succeeded in convincing
the Commission to change precedent in one respect, the Commission
disallowed expenses of advocacy on the subject. Did the Commission act
arbitrarily and capriciously by disallowing these expenses?
2. The Commission has never before disallowed a utility’s expenses of making
an unsuccessful attempt to include financially-based incentive compensation
in rates. Did the Commission act arbitrarily and capriciously, or abuse its
discretion, by imposing this new policy upon Entergy Texas, Inc., for the
first time at the end of this contested case without adequate explanation,
instead of imposing the new policy prospectively after a formal rulemaking
proceeding?
3. The Commission for the first time quantified the disallowance using a
“proxy” method that has no logical connection to the actual expense of
making the purportedly unreasonable argument. Did the Commission act
arbitrarily and capriciously or abuse its discretion by imposing this new
method at the end of this contested case without adequate explanation,
instead of imposing the new method prospectively after a formal rulemaking
proceeding?
4. Entergy Texas, Inc. also presented unrebutted evidence that the depreciation
expense it incurred for its affiliate’s services in the rate case was reasonable
and necessary. Is the Commission’s disallowance of that expense, contrary
to the Commission’s treatment of analogous expense in the underlying rate
case, unsupported by substantial evidence or arbitrary and capricious?
x
STATEMENT OF FACTS
Entergy Texas, Inc. (“ETI” or “the Company”) is an investor-owned electric
utility. ETI provides bundled generation, transmission, distribution, and customer
services to over 400,000 retail customers in southeastern Texas.
I. ETI is subject to traditional rate regulation.
The services ETI provides to Texas retail customers are subject to regulation
by the Public Utility Commission of Texas (the “Commission” or “PUCT”) under
the Public Utility Regulatory Act (“PURA”).3 The Texas legislature in 1999
ordered electric utilities to “unbundle” their generation, transmission, distribution,
and customer service functions as part of an effort to introduce competition into the
Texas retail electric industry. See Tex. Util. Code Ann. §§ 39.001-.359. However,
in 2009, the legislature amended PURA to require ETI to cease activities relating
to the transition to retail competition. See id. § 39.452(i). Accordingly, ETI
remains subject to traditional cost-of-service rate regulation. Id. § 39.452(a).
Under PURA and applicable constitutional principles, a traditionally-
regulated utility is entitled to rates that afford it a “reasonable opportunity to earn a
reasonable return on the utility’s invested capital used and useful in providing
service to the public in excess of the utility’s reasonable and necessary operating
expenses.” Id. § 36.051; Federal Power Comm’n v. Hope Natural Gas Co., 320
3
See Tex. Util. Code Ann. §§ 11.01, et seq.
1
U.S. 591, 603 (1944); Bluefield Waterworks & Improvement Co. v. Public Serv.
Comm’n of State of W.Va., 262 U.S. 679, 692 (1923). To set a rate, the
Commission looks at a historical “test year” and determines the amount of money
the utility will need to cover both its expenses and a return on its investment in the
future. E.g., City of El Paso v. Public Util. Comm’n of Tex., 344 S.W.3d 609, 613
(Tex. App. – Austin 2011, no pet.); 16 Tex. Admin. Code 25.231. The total is
called the utility’s “revenue requirement” or “cost of service.” See, e.g., City of El
Paso v. Public Util. Comm’n of Tex., 883 S.W.2d 179, 187 (Tex. 1994); 16 Tex.
Admin. Code § 25.231. PURA also authorizes the Commission to allow a utility to
recover through rates the reasonable expenses of participating in a rate case. Tex.
Util. Code Ann. § 36.061.
II. In ETI’s 2011 rate case, the Commission included some but not all of
ETI’s expenses in its cost of service.
The Company initiated a general base rate case and fuel reconciliation in
2011 because the rates then in effect did not adequately compensate ETI for its
cost of providing service. The Commission assigned Docket No. 39896 to that
case.4 ETI sought a total annual increase of $104.8 million.5 ETI also asked to
recover its expenses of preparing the filing and participating in the rate case.6
4
Reporter’s Record Joint Exh. 1 (Administrative Record or “AR” Part I, Binder 2, Item 55 (May
21, 2013, Final Order at FOF 3)).
5
Id. at FOF 10.
6
Id. at 1.
2
The Commission severed the request for recovery of rate case expenses from
Docket No. 39896 and established new Docket No. 40295 to address that issue.7
The Commission ordered in the rate case that ETI’s base rates be increased by a
total of $27.7 annually.8 That decision is not challenged in this appeal.9 However,
two aspects of that decision are relevant to this appeal from the Commission’s
decision in the rate case expense docket.
A. Depreciation Expense
One of the expenses PURA entitles a utility to recover is the depreciation of
reasonable and necessary capital investments. See, e.g., State v. Public Util.
Comm’n of Tex., 883 S.W.2d 190, 199 (Tex. 1994) (PURA authorizes recovery of
both a return on, and a return of, its rate base); City of Corpus Christi v. Public
Util. Comm’n of Tex., 51 S.W.3d 231, 238 (Tex. 2001) (under traditional
regulation, utility recovers prudent capital investments in its rates through
depreciation). In its rate case, ETI sought to recover depreciation expense for
7
AR Part I, Binder 1, Item 1 (SOAH Order No. 1); AR Part I, Binder 2, Item 55 (Final Order at
FOF 4).
8
AR Part I, Binder 2, Item 55 (Final Order at FOF 12).
9
Several parties, including ETI, the Commission, and the Office of Public Utility Counsel
(“OPUC”), appealed the Commission’s decision in Docket No. 39896. That appeal is currently
pending before this Court as Case No. 03-14-00735-CV. None of the issues raised in that appeal
pertain to the issues raised in this appeal.
3
some of its own capital investments, including assets used by ETI employees to do
their jobs during the test year.10
ETI also sought to recover depreciation expense it incurred for assets that its
affiliate, Entergy Services, Inc. (“ESI”), used to provide general services to ETI
during the test year. Company witness Stephanie Tumminello explained that ESI
is a service company established to provide professional services primarily to ETI
and other Entergy utilities that operate in other jurisdictions.11 In order to support
the operations that are necessary to provide these services, ESI must invest in
depreciable assets like computer equipment, computer software systems,
communications equipment, furniture, fixtures, and leasehold improvements.12
ESI allocates depreciation expense to ETI and the other companies ESI serves
according to the labor cost it bills to each of them.13 Ms. Tumminello confirmed
that the depreciation costs ESI charges to ETI do not include any profit or markup,
and are based on the actual costs of the assets used in ESI’s operations.14 The
10
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and
Obtain Deferred Accounting Treatment, Docket No. 39896, ETI Exh. 13 (Watson Direct at Exh.
DAW-1). The Administrative Law Judge in the docket underlying this appeal took official
notice of the record in Docket No. 39896. See AR Part III, Vol. A (Transcript of Hearing on the
Merits at 16). Public filings in Docket No. 39896 and other Commission dockets may be
accessed at the Commission’s interchange:
http://interchange.puc.texas.gov/WebApp/Interchange/application/dbapps/filings/pgSearch.asp
by entering the docket number in the “Control Number” field.
11
Id., ETI Exh. 41 (Tumminello Direct at 9 of 98).
12
Id. at 79 & 81 of 98.
13
Id. at 80 & 83 of 98.
14
Id. at 84 of 98.
4
Commission included the test-year ESI depreciation expense in ETI’s cost of
service in Docket No. 39896.15
B. Incentive Compensation
In Docket No. 39896, ETI also requested that its rates include the cost of
incentive compensation programs for the Company’s employees. Company
witness Kevin Gardner testified that the primary purpose of these programs, in
conjunction with the Company’s base pay program, is to enable ETI to attract and
keep talented employees, whose efforts translate into safe and reliable electric
service for customers.16 Mr. Gardner acknowledged that the Commission has, in
several past cases, not allowed utilities to include what has been termed
“financially based incentive compensation” in their cost of service used to set
rates.17 Another Company witness, Jay C. Hartzell, PhD,18 explained more
specifically that incentive compensation tied to cost control measures, profitability
measures, and stock prices has been deemed “financially based” in some past
Commission dockets.19 Mr. Gardner acknowledged that some (but not all) of
ETI’s test-year incentive compensation expenses fall within those categories.20
15
Id. (Nov. 2, 2012, Order on Rehearing at FOFs 162-70 & COL 14).
16
Id., ETI Exh. 36 (Gardner Direct at 6-7 of 77) & ETI Exh. 50 (Gardner Rebuttal at 2 of 18).
17
Id. (Gardner Direct at 29 of 77).
18
Dr. Hartzell is the Chair of the Finance Department, and Professor of Finance, at the
University of Texas at Austin School of Business. Id., ETI Exh. 15 (Hartzell Direct at 1 of 31).
19
Id. at 3 of 31.
20
Id., ETI Exh. 36 (Gardner Direct at 30).
5
Both Mr. Gardner and Dr. Hartzell, however, testified that the Commission
should consider including all of ETI’s incentive compensation programs in ETI’s
cost of service. Both witnesses testified that the Company’s incentive
compensation programs generally benefit customers.21 They focused specific
comments on incentive compensation programs that are tied to cost control
measures, explaining at length how those programs in particular benefit
customers.22
After an evidentiary hearing, the Administrative Law Judges (“ALJs”)
recommended that over $6 million of ETI’s requested $104.8 million rate increase
should be disallowed as financially-based incentive compensation.23 The ALJs
agreed with ETI, however, that incentive compensation tied to cost control
measures should be included in rates. They distinguished prior Commission
precedent on cost-control incentive compensation and reasoned that, “[t]he
evidence in this case demonstrates that ratepayers benefit when a utility
incentivizes its employee to control costs.”24 The Commission, with a few
exceptions, adopted the proposal for decision. The Commission disallowed ETI’s
request to include financially-based incentive compensation in rates, but contrary
21
Id. at 30-31; ETI Exh. 50 (Gardner Rebuttal at 5 & 8-9 of 18); ETI Exh. 15 (Hartzell Direct at
6-8 of 31); ETI Exh. 53 (Hartzell Rebuttal at 4-10 of 15).
22
Id., ETI Exh. 50 (Gardner Rebuttal at p. 6-8 of 18); ETI Exh. 15 (Hartzell Direct at 9-12 of
31); ETI Exh. 53 (Hartzell Rebuttal 10-13 of 15).
23
Id. (Proposal for Decision at 166-176).
24
Id. at 175.
6
to its prior decisions, agreed that incentive compensation tied to cost controls
should not be treated as “financial” in nature, thus allowing its inclusion in rates.25
III. The Commission disallowed some of ETI’s rate case expenses in the rate
case expense docket.
In Docket No. 40295, the expense proceeding severed from Docket No.
39896, the ALJ granted party status to the City of Anahuac, et al. (“Cities”), State
of Texas agencies and institutions of higher education (“State Agencies”), the
Office of Public Utility Counsel (“OPUC”), and Texas Industrial Energy
Consumers (“TIEC”).26 ETI sought a total of roughly $7.6 million of its own
expenses, as well as reimbursement for expenses incurred by Cities in the amount
of about $1.2 million.27
Two components of ETI’s request are the subject of this appeal. First, the
costs ETI sought to recover included those of seeking to include financially-based
incentive compensation in the rates set in Docket No. 39896. Second, consistent
with its request to recover in base rates the test-year depreciation expense ETI
incurred for ESI’s general services, ETI sought to recover the separate depreciation
expense ETI incurred for the services ESI provided on ETI’s behalf in the rate
case.28
25
Id. (Nov. 2, 2012, Order on Rehearing at FOFs 127-34).
26
AR Part I, Binder 1, Items 5 & 10 (SOAH Order Nos. 2 & 4).
27
AR Part I, Binder 2, Item 55 (Final Order at 1).
28
AR Part II, Binder 3, ETI Exh. 6 (Considine Supp. Direct at 3-4); ETI Exh. 7 (Considine
Rebuttal at 11).
7
After an evidentiary hearing, the ALJ issued a proposal for decision
recommending the Commission reduce ETI’s requested expenses by some $1.5
million.29 Some of that reduction was attributable to the ALJ’s conclusion that ETI
should not recover depreciation expense associated with ESI’s efforts on the rate
case.30 Another part of the reduction was attributable to the ALJ’s conclusion that
ETI should not recover expenses associated with its efforts to recover financially-
based incentive compensation through rates. The ALJ concluded that ETI’s effort
to recover financially-based incentive compensation was an “aggressive,” “long
shot” argument.31 The ALJ did not attempt to quantify the actual expenses ETI
incurred in its effort to recover this compensation, but instead used a proxy for that
amount. The ALJ determined the ratio that ETI’s financially-based incentive
compensation bore to ETI’s total requested rate increase in Docket No. 39896, and
then reduced ETI’s rate case expenses by that same ratio.32 The remainder of the
ALJ’s recommended disallowance was related to other issues that are not pertinent
to this appeal.33 The ALJ’s proposal for decision is appended to this brief as
Appendix A.
The Commission accepted some of the ALJ’s recommendations and rejected
others. The Commission agreed with the ALJ that ETI should not recover
29
AR Part I, Binder 2, Item 32 (Proposal for Decision at 34).
30
Id. at 11-12.
31
Id. at 23.
32
Id. at 32-34.
33
See AR Part I, Binder 2, Item 55 (Final Order at 3).
8
depreciation expense associated with ESI’s efforts in the rate case.34 The
Commission also agreed that it was “unreasonable” and “overly aggressive” for
ETI to argue its rates should include financially-based incentive compensation.
The Commission further agreed that the disallowance should be quantified using
the ALJ’s “proxy” approach.35 The Commission’s order is appended to this brief
as Appendix B.
ETI timely filed a motion for rehearing challenging the Commission’s
decision to disallow the depreciation expense and the Commission’s decision to
disallow the expense of seeking to include financially-based incentive
compensation in rates. ETI also challenged the Commission’s method of
quantifying the disallowance associated with the financially-based incentive
compensation argument.36 The motion was overruled by operation of law.
ETI sought judicial review of the Commission’s decision.37 State Agencies,
OPUC, and TIEC intervened.38 The district court summarily affirmed the
Commission’s decision.39
34
Id. at FOF 18(a).
35
Id. at 2 & FOF 18(f).
36
AR Part I, Binder 2, Item 56 (ETI’s Motion for Rehearing).
37
CR 3-15.
38
Id. 16-17, 19-23, & 27-29.
39
Id. 232-34.
9
 SUMMARY OF THE ARGUMENT
The Commission’s decision is arbitrary and capricious in several respects.
First, the finding that ETI was unreasonable for seeking to include incentive
compensation in rates does not hold water in light of Commission precedent.
Though the Commission has in the past disallowed incentive compensation that it
has deemed “financially based,” the Commission has never articulated a clear
definition of that category of costs. In fact, the Commission has treated analogous
costs differently in rate cases involving different utilities. As this Court recently
recognized, whether a particular cost is “financially based” is a fact question. See
State of Texas Agencies & Institutions of Higher Learning v. Public Util. Comm’n
of Tex., No. 03-11-00072-CV, 2014 WL 6893871 *31 (Tex. App. – Austin Dec. 4,
2014, no pet. h). It is not a settled principle of policy or law. Nor is the
Commission bound to follow its previous decisions in the same way a court is
bound. For these reasons, it cannot have been patently unreasonable for ETI to
seek to persuade the Commission to consider including incentive compensation
costs in rates.
Second, though the Commission has several times disallowed the expenses
of various utilities’ incentive compensation programs, the Commission has never
before disallowed the costs of making an unsuccessful attempt to include them in
rates. Indeed, the Commission has allowed other utilities to recover the costs of
10
making their unsuccessful arguments. The Commission imposed its new policy of
disallowing this type of rate case expense for the first time at the end of this
contested case. The Commission did not acknowledge its departure from its
previous decisions, much less explain it or give ETI notice of the change when ETI
could have done something about it. The Commission’s decision is reversible on
this basis alone. This Court reached that conclusion in an analogous appeal from a
rate case expense order. See Oncor Elec. Delivery Co. v. Public Util. Comm’n of
Tex., 406 S.W.3d 253, 267 (Tex. App. – Austin 2013, no pet.).
The Commission’s decision is also reversible because it constitutes improper
adjudicative rulemaking. The Commission actually engaged in a formal
rulemaking on this issue soon after this case was decided. See 16 Tex. Admin.
Code § 25.245. It was error for the Commission to impose its new policy upon
ETI at the end of this contested case, instead of prospectively after engaging in a
formal rulemaking proceeding. This Court recently reached a similar conclusion in
a case involving a different agency. See Texas State Board of Pharmacy v.
Witcher, 447 S.W.3d 520, 535 (Tex. App. – Austin 2014, pet. filed).
Even if the Commission were justified in disallowing the expenses of
advocating recovery of incentive compensation costs, the Commission erred in
quantifying the disallowance. ETI presented evidence of the expenses of making
the argument. No party presented any evidence in rebuttal. Nevertheless, the ALJ
11
declined to attempt to quantify the actual expenses of making the argument.
Instead, the ALJ used a “proxy” for actual expenses that results in a disallowance
that bears no logical relationship to the purportedly “unreasonable” expense. Even
though the Commission has never before used such a “proxy” method, the
Commission used the proxy method at the end of this contested case, before it
engaged in a formal rulemaking proceeding on the issue. The Commission’s
decision in this respect is arbitrary and capricious.
So is the Commission’s disallowance of the ESI depreciation expense that
ETI incurred for ESI’s efforts in the rate case. The Commission’s decision is not
supported by any evidence in the record. Instead, it is based upon an illogical
speculation that ETI would not have paid as much if it had hired an outside vendor
to perform the services that ESI performed. No witness said anything supporting
that speculation. Moreover, the Commission allowed ETI to recover the analogous
depreciation expense it incurred for ESI’s general services during the test year,
finding it was a reasonable and necessary test-year expense. There is no rational
basis in the evidence upon which to distinguish between ESI’s use of assets to
perform general services during the test year and ESI’s use of the same assets to
assist ETI in a rate case. The Commission’s disallowance of the depreciation
expense here must, therefore, be reversed.
12
ARGUMENT AND AUTHORITIES
I. The Commission’s disallowance of ETI’s costs of litigating the incentive
compensation issue is arbitrary and capricious and an abuse of
discretion.
The Commission determined that $522,244.66 of ETI’s rate case expenses
were “properly disallowed” because they were “attributable to unreasonable and
overly aggressive arguments pursued by ETI in Docket 39896 related to
financially-based incentive compensation.”40 The Commission’s stated rationale
for its decision was that:
The Commission has repeatedly ruled that a utility cannot recover the
cost of financially-based incentive compensation because financial
measures are of more immediate benefit to shareholders and financial
measures are not necessary or reasonable to provide utility services.
The Commission concludes that it should follow its well-established
policy here.41
A. The Commission’s finding that ETI was unreasonable in
advocating recovery of financially-based incentive
compensation is arbitrary and capricious.
This Court recently acknowledged the Commission’s policy of allowing the
recovery of incentive compensation tied to operational performance, but denying
recovery of incentive compensation tied to financial performance on the theory that
the latter more immediately benefits shareholders than ratepayers. See State of
Texas’ Agencies & Institutions of Higher Learning, supra, 2014 WL 6893871 *31
40
AR Part I, Binder 2, Item 55 (Final Order at pp. 5-6, FOF 18(f)).
41
Id. at 2 (footnote omitted).
13
n.34 (collecting cases). ETI does not disagree that the Commission has historically
articulated this perceived dichotomy.
However, the division between the two types of costs is anything but clear
under Commission precedent. The Commission has not foreclosed the possibility
of recovering any incentives associated with numerical triggers.42 Indeed, while
the Commission has clearly identified two theoretical “buckets” of incentive costs,
the Commission has not clearly or consistently advised utilities how to assign
actual costs to one bucket or another. For example, though the Commission
previously disallowed another utility’s incentive compensation tied to cost
controls,43 the Commission allowed ETI to recover incentive compensation tied to
cost controls in Docket No. 39896.44 And though the Commission disallowed
recovery of ETI’s stock-based incentive payments in Docket No. 39896,45 the
Commission subsequently allowed another utility to recover the “restricted stock
42
AR Part II, Binder 3, ETI Exh. 12 (Morris Rebuttal at 2 of 14).
43
See Application of AEP Texas Central Co. for Authority to Change Rates, Docket No. 28840
(Aug. 15, 2005, Final Order at FOFs 164-70), cited in Docket No. 39896, supra, (Proposal for
Decision at 175) (Appendix C).
44
Docket No. 39896, supra, (Proposal for Decision at 175; Nov. 2, 2012, Order on Rehearing at
FOFs 127-34) (Appendix C).
45
Docket No. 39896, supra, (Proposal for Decision at 166-72; Nov. 2, 2012, Order on Rehearing
at FOFs 127-34) (Appendix C).
14
units” it paid as incentive compensation.46 Excerpts of these Commission
decisions are compiled in Appendix C to this brief.
In short, the question of which incentives are “financial” versus
“operational” in a given case is one of fact, to be decided in light of the evidence
presented in that case. This Court said so in no uncertain terms in the State of
Texas’ Agencies case just two months ago. State of Texas’ Agencies, 2014 WL
6893871 *31 (“Because the question of whether Oncor’s incentive-compensation
payments were ‘financial’ rather than ‘operational’ in nature is one of fact,” the
Court reviewed the Commission’s assignment of costs to one category or the other
for evidentiary support under the substantial evidence rule).
The fact that the Commission has not adopted a consistent approach is
perhaps why many utilities have repeatedly raised the issue in rate cases for
years.47 It is also likely why PUCT Commissioner Anderson acknowledged that
46
Application of Southwestern Electric Power Co. for Authority to Change Rates and Reconcile
Fuel Costs, Docket No. 40443 (Mar. 6, 2014, Order on Rehearing at 11 & FOF 220) (Appendix
C).
47
AR Part II, Binder 3, ETI Exh. 12 (Morris Rebuttal at 3 of 14) (citing Application of
Southwestern Electric Power Company for Authority to Change Rates and Reconcile Fuel Costs,
Docket No. 40443 (Direct Testimony of Andrew R. Carlin at 5); Application of El Paso Electric
Company to Change Rates, to Reconcile Fuel Costs, to Establish Formula-Based Fuel Factors,
and to Establish an Energy Efficiency Cost Recovery Factor, Docket No. 37690 (Direct
Testimony of Michael D. Feuerbacher at 5), Order (July 30, 2010); Application of Southwestern
Electric Power Company for Authority to Change Rates, Docket No. 37364 (Direct Testimony of
David A. Jolley at 13-30), Order (Apr. 16, 2010); Application of Southwestern Public Service
Company Authority to Change Rates, to Reconcile Fuel and Purchased Power Costs for 2006
and 2007 and to Provide a Credit for Fuel Cost Savings, Docket No. 35763 (Direct Testimony of
Marvin E. McDaniel, Jr. at 12), Order (June 2, 2009); Application of Oncor Electric Delivery
Company, LLC for Authority to Change Rates, Docket No. 35717 (Direct Testimony of James A.
15
the recovery of financially-based incentive costs may be possible in a “properly
organized and evidenced” case.48
The findings that Commission policy was cemented long ago, and that it was
unreasonable for ETI to seek recovery of financially-based incentives, simply
cannot withstand scrutiny. The contours of financially-based incentive
compensation are demonstrably not set in stone. ETI actually prevailed in Docket
No. 39896 on some of its request to recover what had previously been deemed
unrecoverable incentive compensation, resulting in an additional $1 million for
recovery of incentive compensation costs. Even if the issue had not undergone any
development over time, the Commission is not absolutely bound by its previous
decisions and may change its policy on a given issue when relevant circumstances
change. See, e.g., Public Util. Comm’n of Tex. v. Texas Telephone Ass’n, 163
S.W.3d 204, 218-19 (Tex. App. – Austin 2005, no pet.); South Tex. Indus. Servs.,
Inc. v. Texas Dep’t of Water Res., 573 S.W.2d 302, 304 (Tex. Civ. App. – Austin
1978, writ ref’d n.r.e.). For all these reasons, ETI’s litigation of the financially-
based incentive compensation issue in Docket No. 39896 cannot have been
patently unreasonable. To the contrary, it is patently arbitrary for the Commission
to treat the issue as a case-by-case, factual inquiry in multiple cases, including
Greer at 43-44), Final Order (Aug. 31, 2009); Application of AEP Texas Central Company for
Authority to Change Rates, Docket No. 33309 (Direct Testimony of David A. Jolley at 12),
Order (Dec. 13, 2007)).
48
AR Part II, Binder 3, ETI Exh. 12 (Morris Rebuttal at 3-4 of 14 & Exh. SFM-R-1).
16
ETI’s 2011 rate case, and then treat it as a question of law governed by unvarying
and unalterable precedent for purposes of rate case expense review.
B. The Commission acted arbitrarily and abused its discretion
by disallowing ETI’s expenses of making its argument
about financially-based incentive compensation.
Regardless of how “aggressive” ETI’s position was on the issue of
financially-based incentive compensation, it was arbitrary and an abuse of
discretion for the Commission to disallow the costs of asserting the argument in
this case.
1. The Commission has never before disallowed
the costs of making unsuccessful incentive
compensation arguments.
Though the Commission had previously disallowed the inclusion of
financially-based incentive compensation in rates, the Commission has consistently
allowed utilities to recover the expenses associated with their efforts to recover the
incentive costs. For example, the Commission disallowed some of CenterPoint’s
incentive compensation in Docket No. 38339,49 but allowed CenterPoint to recover
the expenses of making this argument.50 Similarly, the Commission disallowed
some of AEP Texas Central Company’s long-term incentive compensation in
49
Application of CenterPoint Energy Houston Electric, LLC for Authority to Change Rates,
Docket No. 38339 (Jun. 23, 2011, Order on Rehearing at FOFs 81-83) (Appendix D).
50
Requests for Rate Case Expenses Severed from Docket No. 38339, Docket No. 39127 (Jun. 6,
2011, Order at FOFs 6, 12, & 20) (Appendix D).
17
Docket No. 33309,51 but allowed the company to recover the expenses of making
its argument and expressly determined that they were reasonably incurred.52
Furthermore, the Commission disallowed some of AEP Central’s “performance
based” incentive compensation in Docket No. 28840,53 but allowed the company to
recover its expenses of making its argument, which the Commission expressly
determined were reasonably incurred.54 Excerpts from these Commission
decisions are compiled at Appendix D to this brief.
This is the first time the Commission disallowed the expenses of advocating
for the recovery of financially-based incentive compensation. Chairman Nelson
acknowledged this fact at the open meeting in this very case:
And on C.2.a. which is financially based incentive compensation, I
kind of struggled with this issue because I – I understood what all the
different parties were articulating, but ultimately I’m not sure in this
docket it’s appropriate for us to impose a new policy of disallowing
rate case expenses related to advocacy of long-shot positions.55
Nevertheless, the Commission imposed the new standard, for the first time, at the
conclusion of this contested case.
51
Application of AEP TCC for Authority to Change Rates, Docket No. 33309 (Mar. 4, 2008,
Order on Rehearing at FOF 82) (Appendix D).
52
Proceeding to Consider Rate Case Expenses Severed from Docket No. 33310 and Docket No.
33309, Docket No. 34301 (May 23, 2008, Final Order at FOFs 18, 20, & 21) (Appendix D).
53
Application of AEP Central for Authority to Change Rates, Docket No. 28840 (Aug. 15, 2005,
Final Order at FOFs 164-70) (Appendix D).
54
Proceeding to Consider Rate Case Expenses Severed from Docket No. 28840, Docket No.
31433 (Mar. 3, 2006, Order at FOF 26) (Appendix D).
55
April 11, 2013, Transcript at 7:25-8:14 (emphasis added) (Appendix E).
18
2. It was arbitrary and an abuse of discretion to
impose a new standard upon ETI at the end of
the administrative process.
Parties are entitled to know what agency standards will be applied to them in
advance of the administrative process. This Court recently reiterated this
fundamental principle of Texas administrative and constitutional law in another
rate case expense appeal. See Oncor Elec. Delivery Co., supra, 406 S.W.3d at 267.
In Oncor, the Commission disallowed the utility’s expenses that were incurred in
the past because, the Commission declared, past rate case expenses that occurred
outside the test year are not recoverable. This was a departure from the
Commission’s past interpretation of relevant principles, imposed long after the
utility had incurred the expenses at issue. This Court held that the Commission’s
post-hearing imposition of a new policy was fundamentally unfair because by that
time, it was too late for Oncor to comply with the new rule. Id. at 268-69.
The same thing happened here. The administrative process at issue began
when Docket No. 39896 was filed. At that time, the Commission had given no
indication whatsoever that it would not continue to allow recovery of otherwise
reasonable expenses related to litigating incentive compensation. The Commission
announced its new policy only after ETI had litigated the issue (and, ironically,
won part of it). Had the Commission made the new policy known on a prospective
basis, ETI would have had the opportunity to present its case differently.
19
The Commission’s action in this case also violates another principle that was
at issue in Oncor. That is, as this Court wrote, “[a]lthough agencies are not bound
to follow their decisions in contested cases in the same way that courts must follow
controlling precedent, an agency must explain its reasoning when it departs from
prior norms.” Id. at 267 (citing, e.g., Flores v. Employees Ret. Sys., 74 S.W.3d
532, 544–45 (Tex. App. -- Austin 2002, pet. denied)). Because the Commission in
Oncor changed its position on the recovery of expenses incurred outside the test
year without providing any explanation for its change in its prior practice — and
denied Oncor's expenses on the basis of its new position — this Court reversed the
Commission’s decision. Id. at 272.
The same result should obtain here. Contrary to its consistent precedent
allowing utilities to recover the cost of litigating the incentive compensation issue,
the Commission for the first time declared it is unreasonable to incur expenses to
litigate that issue. The Commission in its order did not acknowledge, much less
explain, its departure from its precedent on this issue. Because the Commission
gave no notice or justification for its about-face on the recovery of rate case
expenses in this circumstance, the Commission’s application of the policy to ETI
in this case is arbitrary and capricious and an abuse of discretion. Harris County
Hosp. Dist. v. Public Util. Comm'n of Tex., No. 03-10-00647-CV, 2012 WL
2989228 *7 (Tex. App. – Austin Jul. 13, 2012, no pet.) (not designated for
20
publication); Flores, 74 S.W.3d at 544-45; City of El Paso v. El Paso Elec. Co.,
851 S.W.2d 896, 900 (Tex. App. – Austin 1993, writ denied). The decision must
be reversed for that reason alone. See Tex. Gov’t Code Ann. § 2001.174.
3. The Commission’s action also constitutes
improper ad hoc rulemaking.
The appropriate way for the Commission to impose a new policy like this is
to engage in a rulemaking and impose the new standard upon the industry
uniformly on a prospective basis.
When an agency adopts a new policy that it intends to apply irrespective of
the circumstances of an individual case, the agency adopts a “rule.” E.g., Witcher,
supra, 447 S.W.3d at 528-30 & 535-356. It is indisputable that the Commission in
this case adopted a new rule of general applicability. The Commission did not in
its order identify any facts peculiar to this case that suggest the policy applies only
to this case. The Commission’s broad conclusion that it is “unreasonable” to incur
expense to litigate the recoverability of financially-based incentive compensation is
based solely on something the Commission says is “well-established policy.”56
The decision clearly has implications beyond the parties to the underlying
proceeding. Indeed, as noted above, Chairman Nelson confirmed at an open
meeting that the Commission was in this case setting a “new policy.” She even
56
AR Part I, Binder 2, Item 55 (Final Order at 2).
21
observed, on the record, that the subject is more properly addressed in a
rulemaking. She said:
What I would like to do is, if it’s okay with you, is open a rulemaking.
I think just the issue in general of rate case expenses, whether it’s a
utility or the cities, I think it’s something that we’ve needed to look at
for a while, and this is the type of issue that would be appropriate to
include in that type of a rulemaking.57
A state agency presumptively must promulgate new rules through
rulemaking procedures, which include giving notice of a proposed new rule,
soliciting public comment, submitting to legislative review, and entering an order
to adopt the new rule. See Tex. Gov't Code Ann. §§ 2001.023; 2001.029;
2001.032–.033; Rodriguez v. Service Lloyds Ins. Co., 997 S.W.2d 248, 255 (Tex.
1999). Rulemaking hearings are different from contested case hearings in that
“rulemaking procedures maximize ‘public participation in the rulemaking process,’
a stated purpose of the APA, while contested case procedures limit participation to
those directly affected by the dispute.” Railroad Comm'n of Tex. v. WBD Oil &
Gas Co., 104 S.W.3d 69, 77 (Tex. 2003) (footnote omitted), cited in City of
Arlington v. Centerfolds, Inc., 232 S.W.3d 238, 253-54 (Tex. App. – Fort Worth
2007, pet. denied). By providing for formal rulemaking procedures, the legislature
intended to ensure that the public and affected persons are heard on matters that
affect them and receive notice of new rules. See Rodriguez, 997 S.W.2d at 255.
57
April 11, 2013, Transcript at 7:25-8:14 (emphasis added) (Appendix E).
22
The legislature delegates formal rulemaking power to an agency with the
expectation that an agency will ordinarily adopt rules of general application
through that power. Id.
Allowing an agency to create broad amendments to its rules through
administrative adjudication rather than through its rulemaking authority undercuts
the APA. Rodriguez, 997 S.W.2d at 255. Only in “exceptional” cases may an
agency choose to formulate and enforce a general requirement through a decision
in a particular case. See, e.g., id.; Witcher, 447 S.W.3d at 535. As this Court
recently reiterated in Witcher, supra, adjudicative rulemaking has been recognized
as appropriate only when an agency is confronted with: (1) an issue of first
impression; (2) a new or amended statutory scheme or administrative rules; or (3)
an issue that cannot be adequately captured within the bounds of a general rule
because the problem is so specialized and varying in nature. Witcher, 447 S.W.3d
at 535; see also City of El Paso v. Public Util. Comm'n of Tex., 883 S.W.2d 179,
188–89 (Tex.1994); CenterPoint Energy Entex v. Railroad Comm'n of Texas, 213
S.W.3d 364, 369 (Tex. App. – Austin 2006, no pet.); Entergy Gulf States, Inc. v.
Public Utility Comm'n of Tex., 173 S.W.3d 199, 212 (Tex. App. – Austin 2005,
pet. denied); Southwestern Bell Tel. Co. v. Public Util. Comm'n of Tex., 745
S.W.2d 918, 926 (Tex. App. – Austin 1988, writ denied).
23
None of those circumstances is present here. First, whether a utility should
be precluded from recovering expenses of arguing against a decision in a prior
Commission proceeding is certainly not an issue of first impression. Virtually
every rate case involves such a scenario; that is what drives the evolution of
agency policy over time. And the expenses of making the particular argument at
issue here – the recoverability of financially-based incentive compensation – have
been awarded in numerous Commission dockets.58 Second, the Commission’s
decision is not based upon any new or amended statutory provision or agency rule.
Finally, whether a utility should be allowed to recover expenses of arguing against
a prior Commission decision is not an issue so specialized or varying in nature that
it cannot be adequately captured in a general rule.
Not only did Chairman Nelson expressly acknowledged that the issue is
well-suited to a rulemaking proceeding, but the Commission ultimately did adopt a
rule on this very subject. On August 6, 2014, the Commission adopted new Rule
25.245, entitled “Rate Case Expenses.” See 16 Tex. Admin. Code § 25.245
(Appendix F). In that rule, the Commission set forth the criteria for review and
determination of the reasonableness of rate case expenses. One of those criteria is
whether “the utility’s … proposal on an issue in the rate case had no reasonable
basis in law, policy, or fact and was not warranted by any reasonable argument for
58
See Appendix D.
24
the extension, modification, or reversal of commission precedent.” Id. §
25.245(c)(4). In response to comments that there should be a delay in
implementation of the rule to give parties adequate notice of its effect, the
Commission noted that the “proposed rule will only apply to applications filed
after the effective date of the rule and will not be applied retroactively.” 39 Tex.
Reg. at 6445.
The Commission itself obviously recognizes that the recoverability of the
expense of arguing against Commission precedent is the proper subject of a formal
administrative rule, and one that should be applied on a prospective basis.
Moreover, the standard that resulted from the formal rulemaking process, in which
there was wide participation from all types of industry participants, does not
penalize utilities for making “long shot” or “aggressive” arguments. Rather, the
standard contemplates penalizing utilities for making arguments that have no
reasonable basis in law or fact and not based on a reasonable argument for the
extension, modification or reversal of Commission precedent. 16 Tex. Admin.
Code § 25.245(c)(4). Given that ETI supported its argument in this case with
abundant evidence and policy arguments, and those arguments resulted in the
reversal of Commission policy in one respect, application of the rule would not
result in a disallowance of rate case expenses in this case. The Commission’s
adoption of a more stringent policy in this contested case, before fully vetting it in
25
a formal rulemaking proceeding, was invalid ad hoc rulemaking and must be
reversed. See, e.g., Witcher, 447 S.W.3d at 535.
C. The Commission further erred in quantifying the expenses
ETI incurred in seeking to include financially-based
incentive compensation in rates.
Even if the Commission’s rationale for the disallowance were not reversible,
the Commission’s quantification of the disallowance should be reversed. The
Commission adopted the ALJ’s method of determining how much money should
be disallowed for litigating the recovery of financially-based incentive
compensation. The ALJ acknowledged that some of ETI’s expenses relating to the
pursuit of its financially-based incentive compensation are clear in the record.59
The ALJ opined, however, that ETI’s total cost of litigating the issue was not clear
because the cost of discussing the issue at hearing and in post-hearing briefing was
not separately identified in the record.60 The ALJ, therefore, abandoned an effort
to quantify the expenses of litigating the issue and instead used a proxy for that
amount.61 The ALJ recommended reducing the balance of ETI’s otherwise
reasonably incurred rate case expenses by the ratio of the disallowed incentive
compensation to the total requested rate increase in Docket No. 39896.62 Using
this method, the Commission found that $522,244.66 of ETI’s rate case expenses
59
AR Part I, Binder 2, Item 32 (Proposal for Decision at 24).
60
Id.
61
Id. at 32-33.
62
Id. at 33-34.
26
were “related to” the financially-based incentive compensation argument.63 The
Commission’s use of this “proxy” method for quantifying the disallowance is
another significant, unexplained departure from Commission precedent and should
be imposed, if at all, prospectively after a rulemaking proceeding.
1. The Commission has never before required a
utility to record its rate case expenses by issue,
nor has the Commission used a proxy to
quantify a disallowance.
The ALJ ignored ETI’s evidence based on his belief that the Company had
the burden to “separate out any unreasonable expenses.”64 But there has never
been any regulatory requirement for utilities to segregate fees and expenses based
on speculation about what might later be considered to be a long-shot, aggressive
position. Indeed, as noted above, the Commission has consistently authorized
utilities to recover all their expenses of making arguments about incentive
compensation, even when utilities have been partially unsuccessful in making
those arguments.
Moreover, historically, when the Commission has disallowed rate case
expenses tied to contested issues, it has quantified the disallowances based on
actual amounts of expenses associated with testimony tied to the contested issue.65
63
AR Part I, Binder 2, Item 55 (Final Order at FOF 18(f)).
64
AR Part I, Binder 2, Item 32 (Proposal for Decision at 32).
65
In re El Paso Electric Co., Docket No. 9945, 18 P.U.C. Bull. 9, 576 (Feb. 6, 1992 Order on
Rehearing at FOF 197); Proceeding to Consider Rate Case Expenses Severed from Docket No.
27
For example, in Docket No. 9945, the Commission disallowed the “fees and
expenses” of an El Paso Electric Company witness based on a finding that his
testimony “contributed nothing to the docket.”66 Similarly, in Docket No. 31433,
the Commission disallowed fifty percent of a Cities’ witness’s fees based on a
finding that a survey she performed was “seriously flawed.”67 The fifty percent
disallowance imposed was an estimate of the actual rate case expenses
unreasonably incurred based on specific fees identified in the record evidence. The
Commission did not resort to a proxy approach to determine the amount of the
disallowance to be imposed.
The Commission’s historical approach creates an appropriate and
proportionate economic incentive to avoid unreasonable action by assessing the
cost of the action and then disallowing that level of cost. The proxy method, on
the other hand, has no actual relationship to the rate case expenses associated with
the litigated issue. Because the disallowance is calculated based upon the proposed
value of the position and not the cost of asserting the position, the disallowance
will almost surely be more — or less — than the actual rate case expenses at issue.
It is very unlikely, under this proxy approach, that the disallowance will even
resemble the actual cost the utility incurred to litigate the particular issue.
28840 (Application of AEP Texas Central Co. for Authority to Change Rates), Docket No.
31433 (Mar. 3, 2006 Order at 3).
66
Docket No. 9945, supra, 18 P.U.C. Bull. 9, 576 (Feb. 6, 1992 Order on Rehearing at FOF
197).
67
Docket No. 31433, supra (Mar. 3, 2006 Order at 3).
28
In this case, no party contends that ETI actually incurred anywhere near
$522,244.66 in expenses to pursue recovery of financially-based incentive
compensation. ETI provided unrebutted evidence of the amount of rate case
expenses associated with the witnesses who addressed the issue. Dr. Hartzell’s
direct billings to the Company totaled $12,825.68 The rate case expenses
associated with all of Mr. Gardner’s work on the rate case were identified as
$277,668.69 Assuming arguendo that a disallowance was appropriate, the record
does not support a disallowance of nearly twice the sum of these amounts. In fact,
even if a disallowance were appropriate, the record reasonably supports a much
lesser disallowance, because at least half of Mr. Gardner’s testimony related to
topics other than financially-based incentive compensation. And both Mr. Gardner
and Dr. Hartzell’s testimony focused in part upon cost-control-based incentive
compensation, which is an issue upon which ETI prevailed. Nevertheless,
hundreds of thousands of dollars in admittedly reasonable rate case expenses were
disallowed. This is an illogical application of the applicable PURA provision,
which authorizes the Commission to enable a utility to recover its reasonably-
incurred rate case expenses. See Tex. Util. Code Ann. § 36.061(b).
68
AR Part II, Binder 3, ETI Exh. 10 (Morris Supp. Direct at 13-14 of 24).
69
AR Part II, Binder 3, ETI Exh. 6 (Considine Supp. Direct, Exh. MPC-SD-6).
29
2. The Commission imposed a new standard upon
ETI at the end of the contested case, again
engaging in inappropriate ad hoc rulemaking.
The imposition of the new standards for tracking expenses, and for
quantifying disallowances, at the conclusion of the case, especially without any
articulated rational justification, is arbitrary and capricious and an abuse of
discretion. Oncor, 406 S.W.3d at 272; Harris County Hosp. Dist., 2012 WL
2989228 *7; Flores, 74 S.W.3d at 544-45; City of El Paso, 851 S.W.2d at 900.
Moreover, these are not new issues, are not the subject of any new statute or rule,
and are not so specialized or varying in nature that they cannot be adequately
captured in a general rule. Therefore, the imposition of the new standards upon
ETI in this case does not fall within the narrow set of exceptions to the general
requirement that an agency develop and impose rules uniformly upon the industry
through formal rulemaking proceedings. E.g., Witcher, 447 S.W.3d at 535.
The Commission argued below that it was not an abuse of discretion to
employ these new standards at the end of this case, after ETI had already incurred
and tracked its expenses as it had always done, because the Commission was “not
making any new policy decision” and “not adopting a rule.” Again, the
Commission’s recent rulemaking disproves its argument. The new rule pertaining
to rate case expenses for the first time requires utilities to record their rate case
expenses by issue. See 16 Tex. Admin. Code § 25.245(b)(6). It also details for the
30
first time how the Commission will quantify disallowances for various reasons.
The Commission will “use estimates in lieu of actual costs if reasonably accurate
and supported by the evidence.” Id. § 25.245(d)(1). The Commission will
disallow a percentage of total rate case expenses only when it determines that “rate
case expenses as a whole were disproportionate, excessive, or unwarranted in
relation to the nature and scope of the rate case….” Id. § 25.245 (c)(5) &
(d)(2)(A). Clearly, whether and when to use the “proxy” approach is the proper
subject of a rulemaking.
The terms of the new rule make clear the very types of issues and
responsibilities that ETI had no warning of and no ability to anticipate or comply
with in this proceeding. It was an abuse of discretion for the Commission to fault
ETI for the way it recorded its rate case expenses, and to craft and apply the
“proxy” approach at the end of this case, after the utility had already incurred and
recorded the expenses at issue in reliance on past Commission decisions.
Imposition of the new standards on ETI in the context of this contested case, before
even proposing the rule, was arbitrary and capricious and an abuse of discretion,
just as it was to disallow the expenses of the incentive compensation advocacy in
the first place. For any one of these reasons, this Court must reverse the
Commission’s decision on this issue and remand the case to the Commission for
31
further proceedings. Witcher, 447 S.W.3d at 534; Oncor, 406 S.W.3d at 272; see
Tex. Gov’t Code Ann. § 2001.174.
II. The Commission’s disallowance of the ESI depreciation expense that
ETI incurred in the rate case is not supported by substantial evidence
and is arbitrary and capricious.
As explained above, ETI also sought to recover the costs of the work its
affiliate, ESI, performed in connection with Docket No. 39896.
In the rate case, the Commission found that the wage and depreciation expense
associated with the general services ESI performed during the test year were
“reasonable and necessary.”70 In the rate case expense proceeding, however, the
Commission allowed the wage expense but disallowed the $207,683 in
depreciation expense. The only reason the Commission gave for disallowing the
depreciation cost was that ETI “would not similarly recover such an expense in an
arms-length transaction with an unaffiliated company.”71
This decision is not supported by any evidence in the record. No one
testified that ETI paid more for ESI’s services than it would have paid to an outside
vendor because ETI paid depreciation expense. To the contrary, ETI proffered
unrefuted evidence in Docket No. 40295 that the costs of ESI’s efforts, including
the depreciation expense, were reasonable and necessary expenses of participating
70
See Docket No. 39896, supra, (Nov. 2, 2012, Order on Rehearing at FOFs 162-70 & COL 14).
71
AR Part I, Binder 2, Item 32 (Proposal for Decision at 12); AR Part I, Binder 2, Item 55 (Final
Order at 1).
32
in the rate case.72 ETI witness Michael Considine testified that the ESI costs
charged to ETI for work on Docket No. 39896 included the actual cost of ESI
employee payroll, benefits, and taxes as well as depreciation expense associated
with the depreciable assets that enable ESI employees to provide services,
including those provided in connection with the ETI rate case.73 Mr. Considine
further explained:
The use of assets required to support employee service functions
necessarily results in depreciation and amortization cost. ESI’s
depreciation expense is thus loaded to all project codes which incur
ESI labor charges. The rate case project code here should likewise be
charged its share of depreciation expense.74
ETI witness Stephanie Tumminello’s testimony in the rate case, of which the
ALJ took official notice,75 further supports Mr. Considine’s testimony. Again, Ms.
Tumminello explained that ESI’s depreciation expense is for computer equipment,
software, communications equipment, furniture, fixtures, and leasehold
improvements.76 She confirmed that the depreciation costs charged to ETI
represent actual costs and do not include any profit or mark-up.77 She also
72
AR Part II, Binder 3, ETI Exh. 1 (Considine Direct at 61 of 62); AR Part II, Binder 3, ETI
Exh. 6 (Considine Supp. Direct at 4 of 5); AR Part II, Binder 3, ETI Exh. 7 (Considine Rebuttal
at 11 of 11).
73
AR Part II, Binder 3, ETI Exh. 7 (Considine Rebuttal at 10 of 11 & MPC-R-1).
74
AR Part II, Binder 3, ETI Exh. 7 (Considine Rebuttal at 11).
75
AR Part III, Vol. A (Transcript of Hearing on the Merits at 16).
76
Docket No. 39896, supra, ETI Exh. 41 (Tumminello Direct at 79 of 98).
77
Id. at 84 of 98.
33
confirmed that ESI could not serve ETI without the depreciated assets.78 There is
no evidence to the contrary in the record.
The ALJ’s speculation that ETI could have procured the services without
equivalent expense from a non-affiliate appears to be the result of confusion over
differences in how this cost is billed by ESI versus non-affiliated vendors. ETI’s
outside vendors, which use depreciable assets to the same extent ESI does, do not
itemize their depreciation expense on their bills. That practice, however, does not
support the conclusion that outside vendors do not recover depreciation expenses
from ETI. It only shows that they are not required to bill with complete
transparency, and do not necessarily bill their services at cost. The ALJ ultimately
acknowledged that depreciation costs “would ‘typically [be] imbedded in a
vendor’s labor costs billed to the Company.’”79 This fact — deemed a
“concession” by the ALJ — proves ETI’s point.
ESI, in contrast to outside vendors, itemizes the costs of providing service to
ETI to demonstrate that ESI does provide those services at cost.80 The fact that the
costs of ESI’s services are tracked at a more granular level than those of outside
vendors is a function of the Commission’s affiliate rules, which require that an
affiliate fully allocate its costs and prohibit a utility from subsidizing its affiliate’s
78
Id. at 81 of 98.
79
AR Part I, Binder 2, Item 32 (Proposal for Decision at 12).
80
See Docket No. 39896, supra, ETI Exh. 41 (Tumminello Direct at 11 of 98).
34
business with funds from regulated activities. See 16 Tex. Admin. Code
§ 25.272(e)(1). ETI witness Mr. Considine confirmed that ESI expenses did not
include prohibited expenses.81 No witness testified to the contrary.
The Commission has argued that ETI’s proof was not sufficient to establish
these expenses were reasonably incurred because affiliate expenses are subject to
more scrutiny than other categories of expense. But again, the Commission
allowed ETI to include depreciation associated with ESI’s general services in its
test-year expenses in the underlying rate case.82 The quality and character of proof
of ESI depreciation expense is the same in both the rate case and the expense
docket. Again, the ALJ at the outset of the hearing in the expense docket took
judicial notice of the record in the rate case.83 There is no rational basis in the
record to include depreciation of ESI’s office equipment in base rates when ESI is
generally serving ETI but not when ESI is working on a rate case. ESI employees
need to use office equipment for both general and rate-case tasks.
There is no logical rationale or any evidentiary support for disallowing this
reasonable and necessary cost that ESI incurred to provide services to ETI in
connection with Docket No. 39896. Accordingly, the Court must reverse the
Commission’s order on this issue. See Tex. Gov’t Code Ann. § 2001.174.
81
AR Part II, Binder 3, ETI Exh. 6 (Considine Supp. Direct at p. 4 of 5).
82
See Docket No. 39896, supra (Nov. 2, 2012, Order on Rehearing at 170).
83
AR Part III, Vol. A (Transcript of Hearing on the Merits at 16).
35
CONCLUSION AND PRAYER
For the foregoing reasons, Entergy Texas, Inc. respectfully requests that the
Court:
 reverse the district court’s judgment upholding the Public
Utility Commission of Texas’s disallowance of depreciation
expense associated with ESI’s efforts on the rate case; and
 reverse the district court’s judgment upholding the
Commission’s decision to disallow expenses associated with
ETI’s request to include financially-based incentive
compensation in rates or, alternatively, reverse the judgment
upholding the Commission’s quantification of the disallowance
for the expenses associated with the incentive compensation
issue; and
 remand the case to the Commission for proceedings consistent
with the Court’s decision.
ETI further requests its costs of court and any other relief to which it may show
itself justly entitled.
36
Respectfully submitted,
DUGGINS WREN MANN & ROMERO, LLP
By: /s/ Marnie A. McCormick
John F. Williams
State Bar No. 21554100
jwilliams@dwmrlaw.com
Marnie A. McCormick
State Bar No. 00794264
mmccormick@dwmrlaw.com
P. O. Box 1149
Austin, Texas 78767-1149
(512) 744-9300
(512) 744-9399 fax
ATTORNEYS FOR APPELLANT
ENTERGY TEXAS, INC.
CERTIFICATE OF COMPLIANCE
I certify that this document contains 8,735 words in the portions of the
document that are subject to the word limits of Texas Rule of Appellate Procedure
9.4(i), as measured by the undersigned’s word-processing software.
/s/ Marnie A. McCormick
Marnie A. McCormick
37
CERTIFICATE OF SERVICE
As required by Texas Rule of Appellate Procedure 9.5, I certify that on the
6th day of February, 2015, the foregoing document was electronically filed with
the Clerk of the Court using the electronic case filing system of the Court, and that
a true and correct copy was served on the following lead counsel for all parties
listed below via electronic service:
Elizabeth R. B. Sterling
Environmental Protection Division
Office of the Attorney General
P. O. Box 12548 (MC 066)
Austin TX 78711-2548
Counsel for Appellee Public Utility Commission of Texas
Rex D. VanMiddlesworth
Benjamin Hallmark
Thompson Knight LLP
98 San Jacinto Blvd., Ste. 1900
Austin TX 78701
Counsel for Appellee Texas Industrial Energy Consumers
Katherine H. Farrell
Administrative Law Division
Office of the Attorney General
P. O. Box 12548 (MC018-12)
Austin TX 78711-2548
Counsel for Appellee State Agencies
Ross Henderson
Office of Public Utility Counsel
1701 N. Congress Ave., Ste. 9-180
P. O. Box 12397
Austin TX 78711-2397
Counsel for Appellee Office of Public Utility Counsel
/s/ Marnie A. McCormick
Marnie A. McCormick
38
APPENDICES
A. ALJ’s Proposal for Decision in Docket No. 40295
B. Commission’s Final Order in Docket No. 40295
C. Excerpts of Commission Dockets Awarding and Denying Various forms of
Incentive Compensation
D. Excerpts of Commission Dockets Awarding Expenses of Unsuccessful
Attempts to Recover Financially-Based Incentive Compensation
E. Excerpts of Transcript of April 11, 2013 Commission Open Meeting
F. Commission Substantive Rule 25.245 (“Rate Case Expenses”)
G. District Court’s Final Judgment
39
Appendix A
ALJ's Proposal for Decision in Docket No. 40295
State Office of Administrative Hearings
•. - 'I .... ·,. .,,_ ~ 1 ~
2013 FEB 19 PM 3: 24
F;i....:.-~'~) 'v .. L ... --"."
Cathleen Parsley
Olief Administrative Law Judge
February 19, 2013
TO: Stephen Journeay, Director Courier Pick-up
Commission Advising and Docket Management
William B. Travis State Office Building
1701 N. Congress, 7th Floor
Austin, Texas 78701
RE: SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 40295
Application of Entergy Texas, Inc. for Rate Case Expenses Pertaining to PUC
Docket No. 39896
Enclosed is the Proposal for Decision (PFD) in the above-referenced case. By
copy of this letter, the parties to this proceeding are being served with the PFD.
Please place this case on an open meeting agenda for the Commissioners'
consideration. There is no deadline in this case. Please notify me and the parties of the
open meeting date, as well as the deadlines for filing exceptions to the PFD, replies to the
exceptions, and requests for oral argument.
Sincerely.
untet.J~klUllh;.,
Administrative Law Judge
HB/mle
Enclosure
xc: All Parties of Record
300 W. 151h Street, Suite 502, Austin, Texas 78701/ P.O. Box 13025, Austin, Texas 78711-3025
512.475.4993 (Main) 512.475.3445 (Docketing) 512.322.2061 (Fax)
www.soah.state.tx.us
(!;7
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 40295
2DIJ FEB 19 PM 3: 24
~ ~__. i: - ..J, ~'
§ ; v
BEFORE THE STIA.T.E OFFICE
_, ., , F.,
APPLICATION OF ENTERGY
§
TEXAS, INC. FOR RATE CASE
§ OF
EXPENSES PERTAINING TO PUC
§
DOCKET NO. 39896
§ ADMINISTRATIVE HEARINGS
TABLE OF CONTENTS
I. BACKGROUND ....................................................................................................................... 1
II. JURISDICTION, NOTICE, AND PROCEDURAL HISTORY ........................................ 2
III. PARTIES ............................................................................................................................... 2
IV. DISCUSSION ........................................................................................................................ 3
A. Overview .................................................................................................................... 3
B. Cities' Rate Case Expenses ....................................................................................... 4
C. ETl's Rate Case Expenses ........................................................................................ 8
1. Challenges to Specific ETI Rate Case Expenses That are
Relatively Quantifiable ................................................................................. 8
a. Costs Associated with Gerald Tucker, ETl's
Consulting Expert ............................................................................ 8
b. Costs Associated with "Lessons Learned" .................................. 10
c. ESI Depreciation Costs .................................................................. 11
d. Miscellaneous Internal Rate Case Expenses ............................... 13
e. Costs Associated with the Calpine-Carville PPA ........................ 13
f. Specific Items That State Agencies Contend Cast Doubt on
ETl's Overall Scrutiny of Its Expenses ....................................... 15
(1) External Legal Fees .......................................................... 16
(2) Meals and Snacks ............................................................. 17
(3) Courier and Taxi Services ............................................... 18
(4) Meals Over $25 ................................................................. 19
(5) Clothing and Laundry Service ........................................ 20
(6) Airfare and Lodging ........................................................ 20
SOAH DOCKET NO. XXX-XX-XXXX TABLE OF CONTENTS PAGE2
PUC DOCKET NO. 40295
2. Challenges to Specific ETI Rate Case Expenses That are Difficult to
Quantify ....................................................................................................... 21
a. Financially-Based Incentive Compensation ................................ 21
b. Transmission Equalization (MSS-2) Expenses ........................... 25
c. Purchased Power Capacity Rider ................................................. 27
3. Proportional Reduction .............................................................................. 28
D. Recovery Method ..................................................................................................... 34
1. Rate Case Expense Allocation and the Recovery Mechanism .........•...... 34
2. ETl's Request to Earn a Return on the Unpaid Balance of Rate
Case Expenses .............................................................................................. 35
V. CONCLUSION ..................................................................................................................... 36
VI. PROPOSED FINDINGS OF FACT, CONCLUSIONS OF LAW, AND
ORDERING PARAGRAPHS ............................................................................................ 36
A. Findings of Fact ....................................................................................................... 36
B. Conclusions of Law ................................................................................................. 38
C. Proposed Ordering Paragraphs ............................................................................. 39
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 40295
§ BEFORE THE STATE OFFICE
APPLICATION OF ENTERGY
§
TEXAS, INC. FOR RATE CASE
§ OF
EXPENSES PERTAINING TO PUC
§
DOCKET NO. 39896
§ ADMINISTRATIVE HEARINGS
PROPOSAL FOR DECISION
I. BACKGROUND
Entergy Texas, Inc. (ETI) is an investor-owned electric utility with a retail service area
located in southeastern Texas. ETI serves retail and wholesale electric customers in Texas. On
November 28, 2011, ETI filed an application requesting approval of an increase in annual base rate
revenues, a reconciliation of fuel costs, and authority to defer costs for the transition to the Midwest
Independent System Operator (the ETI Application). On November 29, 2011, the Commission
referred the ETI Application, PUC Docket No. 39896, to SOAH (Docket 39896). On April 4, 2012,
the Administrative Law Judges (ALJs) presiding over Docket 39896 issued an order severing from
Docket 39896 the issues relating to ETI's request to recover its rate case expenses and creating this
docket, Docket 40295, for consideration of the rate case expenses.
In this Proposal for Decision (PFD), the ALJ recommends as follows:
• That Cities 1 be allowed to recover from ETI a total of $1,201,569 in rate case expenses
(representing $1,125,769 in rate case expenses incurred through August 31, 2012, plus up to
$7 5,800 in rate case expenses as they are incurred after August 31, 2012); and
• That ETI be allowed to recover a total of $7,344,113 in rate case expenses.
1
The Cities are: the Cities of Anahuac, Beaumont, Bridge City, Cleveland, Conroe, Dayton, Groves, Houston,
Huntsville, Montgomery, Navasota, Nederland, Oak Ridge North, Orange, Pine Forest, Rose City, Pinehurst, Port Arthur,
Port Neches, Shenandoah, Silsbee, Sour Lake, Splendora, Vidor, and West Orange.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE2
PUC DOCKET NO. 40295
II. JURISDICTION, NOTICE, AND PROCEDURAL HISTORY
The Public Utility Commission of Texas (Commission or PUC) has jurisdiction over ETI and
this rate case expenses hearing pursuant to Texas Utility Code, Public Utility Regulatory Act
(PURA)§§ 32.001, 33.002, and 35.004. The State Office of Administrative Hearings (SOAH) has
jurisdiction over the contested case hearing, including the preparation of the proposal for decision
(PFD) pursuant to PURA§ 14.053 and Texas Government Code§ 2003.049(b). ETI's notice ofits
application and notice of the hearing were not contested and, therefore, do not require further
discussion here but will be addressed in the proposed findings of fact and conclusions oflaw.
The hearing on the merits in Docket 39896 was held in April-May, 2012. The PFD was
issued on July 6, 2012. A Final Order in Docket 39896 was issued by the Commission on September
14, 2012. In response to motions for rehearing submitted by multiple parties, the Commission issued
an Order on Rehearing on November 2, 2012, in Docket 39896. 2
The hearing on the merits m the present docket, Docket 40295, was held on
November 28, 2012. The record remained open for the filing of post-hearing briefs. The record
closed on December 21, 2012.
III. PARTIES
In addition to ETI, the following entities were granted party status in this case: Texas
Industrial Energy Consumers (TIEC); State of Texas agencies and institutions of higher education
(State Agencies); Office of Public Utility Counsel (OPUC); Cities; and the staff of the Public Utility
Commission (Staff).
2
Multiple second motions for rehearing were denied by the Commission on December 4, 2012.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE3
PUC DOCKET NO. 40295
The following is a list of the parties who participated in the hearing and their counsel:
PARTIES REPRESENTATIVES
ETI Steven H. Neinast, Wajiha Rizvi, and George Hoyt
Cities Stephen Mack
TIEC Meghan Griffiths
State Agencies Susan Kelley
OPC Sarah Ferris
Staff Brennan Foley
IV. DISCUSSION
A. Overview
In the ETI Application, ETI requested, among other things, approval of an increase in annual
revenues of approximately $104.8 million, proposed tariff schedules including new riders to recover
costs related to purchased-power capacity and renewable-energy credit requirements, and final
reconciliation of its fuel costs. Prior to the hearing, the Commission effectively denied ETI's request
for a purchased-power capacity rider by removing it as an issue to be addressed in the hearing on the
ETI Application. In their PFD, the ALJs recommended an overall rate increase for ETI of
$28.3 million, did not recommend approving the renewable-energy credit rider sought by ETI, and
recommended approving ETI' s request to reconcile fuel and purchased power costs during the
Reconciliation Period. 3 Ultimately, the Commission largely followed the recommendations
contained in the PFD, but reduced the overall rate increase to $27.7 million. 4
In this docket, Michael P. Considine, a Manager in the Regulatory Accounting Department of
Entergy Services, Inc. (ESI), ETI's service company affiliate, testified in support of the company's
claim for recovery of rate case expenses. He explained that ETI is seeking authority to recover its
3
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Proposal for Decision (July 6, 2012).
4
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Order on Rehearing (November 1, 2012).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE4
PUC DOCKET NO. 40295
rate case expenses over a three-year period, while earning a return on the unamortized balance. 5 ETI
seeks to recover $8,752,545 6 in rate case expenses associated with Docket 39896 that were incurred
and paid as of September 30, 2012. 7 Of that total, $7,635,236 was incurred byETI and $1,117,309
was incurred by Cities. Of the total amount, ETI classifies $3,908,214 as "external" rate case
expenses (i.e., those expenses paid to outside accounting services, outside counsel, and outside
consultants), and $4,844,362 as "internal" rate case expenses (i.e., those expenses related to direct
expenses, payroll, benefits, and taxes of ETI and Entergy Services, Inc. (ESI), an affiliated company
of ETI). 8 Mr. Considine offered the opinion that all of ETI's internal rate case expenses were
reasonable and necessary. 9 Another ETI witness, Stephen F. Morris, offered his opinion that all of
ETI's external rate case expenses were reasonable and necessary. 10 Mr. Morris is an attorney and
certified public accountant who was retained by ETI to review the company's external rate case
expenses. 11 ETI also seeks authority to defer until its next rate case all rate case expenses incurred in
Docket 39896 after September 30, 2012. 12
B. Cities' Rate Case Expenses
Pursuant to PURA § 33. 023, any municipality participating in a ratemaking proceeding may
engage attorneys, consultants, and others to assist it, and the electric utility "shall" reimburse the
municipality for its "reasonable cost" of participating in the ratemaking proceeding "to the extent the
[Commission] determines is reasonable."
5
ETI Ex. 1 (Considine Direct) at 62.
6
Initially, ETI sought recovery of$8,752,576. In its briefing, however, ETI explains that it is reducing the amount it
seeks to $8,752,545 (a reduction of$31) to account for two excessive charges for meals. ETI Init. Br. at 1 n. 1.
7
ETI Ex. 6 (Considine Supp.) at 1.
8
ETI Ex. 6 (Considine Supp.) at 3, 5, and attachment MPC-SD-5. The $1,117,309 in expenses incurred by Cities is
included as part ofETI's "internal" expenses.
9
ETI Ex. 6 (Considine Supp.) at 7.
10
ETI Ex. 8 (Morris Direct) at 18.
11
ETI Ex. 8 (Morris Direct) at 1-2.
12
Transcript from Hearing on the Merits (Tr.) at 17.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGES
PUC DOCKET NO. 40295
In this case, Cities seek reimbursement for rate case expenses totaling $1,201,568.61. Cities
identify this amount as the "total actual and estimated rate case expenses" incurred by Cities in four
forums: (1) ETI's base rate cases before the municipalities; (2) participation in Docket 39896;
(3) participation in any appeals of Docket 39896; and (4) participation in the present case,
Docket 40295. 13 Of the $1,201,568.61 total, $1,125,768.61 represents actual expenses incurred by
Cities through August 31, 2012, while $75,800 represents Cities' estimated expenses through
completion of Dockets 39896 and 40295, and any appeal. 14 Cities offered the expert testimony of
Amalija "Amy" Hodgins, a former ALJ, who opined that these expenses were reasonable and should
be reimbursed. 15
No party challenged the reasonableness of Cities' expenditures through August 31, 2012
(i.e., $1,125,768.61), and the ALJ can find no reason to do so either.
Staff challenges, however, Cities' attempt to recover their estimated expenses after that date
(i.e., $75,800). Cities seek to be reimbursed for these estimated expenses only "if and when they
occur," up to the maximum of$75,800. 16 Ms. Hodgins offered her opinion that the amount of the
estimated expenses is reasonable. 17 In reliance upon Commission precedent from 2005,
Ms. Hodgins argued that estimated rate case expenses are reimbursable. Ms. Hodgins testified as
follows:
Projected rate case expenses can be, and routinely have been, found reasonable and
reimbursable by this Commission. The fact that a municipality's rate case expenses
have not all been incurred, as of the date of the determination of the reasonableness
of rate case expenses, does not render them unreasonable. Expenses need only be
reasonable and incurred to be recoverable.
13
Cities Init. Br. at 2.
14
Cities Init. Br. at 5.
15
See Cities Ex. No. 1 (Hodgins Direct) and Ex. No. 2 (Hodgins Supp.).
16
Cities Ex. 2 (Hodgins Supp.) at n. 6.
17
Cities Ex. 2 (Hodgins Supp.) at 13-14.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE6
PUC DOCKET NO. 40295
The future activities and corresponding costs, that are the subject of estimation, are
necessary to complete a proceeding before the Commission. The Commission in
CenterPoint's CTC case found estimated costs to complete a case were recoverable
once the estimated expenses were incurred and known and measurable. . . .
Accordingly, it is reasonable for the Commission, in this proceeding, to consider and
allow the Cities to recover the estimated costs to complete this proceeding, including
possible judicial appeals, if and when those expenses are incurred. 18
Staff argues, based upon Commission precedent, that Cities are not entitled to reimbursement
for estimated future rate case expenses. 19 Staff does not challenge the reasonableness of the amount
of estimated expenses, nor does any other party. Rather, Staff asserts that the Commission precedent
relied upon by Ms. Hodgins has been superseded by more recent precedent. Specifically, in 2010,
the Commission decided a case in which it disallowed estimated rate case expenses. In
Docket 37772, the Commission disallowed recovery of estimated expenses, holding that "approving
estimated rate-case expenses is not in the public interest," but allowed the cities involved in that case
to seek "recovery of actual rate-case expenses included in the estimates in [the utility's] next rate
20
case." Thus, Staff argues that Cities' attempt to obtain its estimated expenses should be disallowed.
Staff further argues that Cities should not be entitled to recover the expenses associated with
the preparation of the portion of Ms. Hodgins' testimony in which she advocates in support of the
recovery of Cities' estimated expenses. By Staffs calculation, this reduction amounts to $1,208.42
(representing Cities' actual costs for Ms. Hodgins' testimony related to the recovery of estimated
expenses). 21 No other party joins Staff in its opposition to Cities' estimated expenses.
The ALJ recommends that Cities' request with regard to its estimated expenses be granted.
Pursuant to Section 33.023 of PURA, Cities are entitled to reimbursement for their expenses
18
Cities Ex. 1 (Hodgins Direct) at 6-7; citing Application ofCenterPoint Energy Houston Electric, LLCfor Competition
Transition Charge, Docket No. 30706, Order at 31 and FOFs 72-74 (Jul. 14, 2005)(Docket 30706).
19
Stafflnit. Br. at 6.
20
Application of Southwestern Electric Power Company for Rate Case Expenses Pertaining to Docket No. 37364,
Docket 37772, Order at 1-2 (Oct. 21, 2010)(emphasis in original)(Docket 37772).
21
Stafflnit. Br. at 7.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE7
PUC DOCKET NO. 40295
reasonably incurred in this case. As noted above, no party challenged the reasonableness of Cities'
estimation that its expenses after August 2012 would total $75,800. The ALJ concludes that the
estimate is reasonable. 22 Most importantly, the ALJ notes that Cities are not actually seeking
reimbursement of estimated rate case expenses. Rather, Cities asks for: (1) approval now of the
reasonableness of its estimated expenses; but (2) reimbursement of those expenses only after they are
incurred, and only up to the estimated amount of $75,800. Cities argue that, from a policy
standpoint, it is more economical and efficient for Cities to request reimbursement of reasonable
estimated rate case expenses to the extent they are incurred in this case, rather than requiring Cities
to wait and ask for reimbursement of those expenses when ETI files a new rate case at some point in
the future, a contingency which might not occur for many years. The ALJ agrees. The ALJ further
believes that it would be unfair if Cities were obligated to wait until ETI files a new rate case in order
to recover its estimated expenses from the present case. Any such arrangement would delay,
potentially for years, Cities' recovery of its actual expenses in the present rate case, a result which
seems contrary to the clear intent expressed in PURA § 33.023 that municipalities are entitled to
reimbursement for their reasonable rate cases expenses. Moreover, such an arrangement would
obligate Cities to participate in a future ETI rate case that they might otherwise have no interest in
becoming a party to.
For these reasons, the ALJ recommends:
(1) that Cities' rate case expenses be found to be reasonable in the amount of
$1,201,568.61 (consisting of $1,125,768.61 in actual expenses incurred by Cities
through August 31, 2012, and $75,800 in estimated expenses to be incurred by Cities
after August 31, 2012 through completion of Dockets 39896 and 40295, and any
appeal);
(2) that ETibe ordered to reimburse Cities for $1,125,768.61 in actual expenses incurred
by Cities through August 31, 2012; and
22
Indeed, the ALJ notes that Cities attached to their Reply Brief an affidavit from Ms. Hodgins attesting to the fact that,
from September through November 2012, Cities actually incurred expenses of$43,525.45 (or 57% of the estimated
$75,800). Cities Reply Br. at 4-5, and attached affidavit.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGES
PUC DOCKET NO. 40295
(3) that ETI be ordered to reimburse Cities for actual expenses incurred by Cities after
August 31, 2012, through completion of Dockets 39896 and 40295 and any appeal up
to a maximum possible amount of$75,800.
C. ETI's Rate Case Expenses
Pursuant to PURA Section 36.061(b), the Commission "may'' allow a utility to recover its
"reasonable costs of participating in a [ratemaking proceeding] not to exceed that amount approved"
by the Commission.
ETI seeks recovery of$8,752,545 in rate case expenses associated with Docket 39896 that
were incurred and paid as of September 30, 2012. However, that total includes only the
$1,125,768.61 in expenses incurredbyCities through August 31, 2012, but does not also include the
$7 5,800 in expenses estimated for Cities as discussed above. Because the ALJ is recommending that
Cities' estimated expenses be approved as outlined above, the ALJ deems ETI's overall request to
have been increased by $75,800 to a total amount of $8,828,345.
The parties other than ETI challenged various components of ETI's rate case expenses.
Those challenges are discussed as follows.
1. Challenges to Specific ETI Rate Case Expenses That are Relatively Quantifiable
a. Costs Associated with Gerald Tucker, ETl's Consulting Expert
In Docket 39896, ETI retained Gerald Tucker as a consulting expert to assist in the
preparation of the utility's case dealing with affiliate transactions. Mr. Tucker is an accountant who
has experience regarding affiliate costs in Commission rate cases and who has commonly assisted
ETI in its rate cases. 23
23
ETI Ex. 8 (Morris Direct) at 29-30.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE9
PUC DOCKET NO. 40295
State Agencies contend that Mr. Tucker's fees should be disallowed. No party other than
State Agencies challenged Mr. Tucker's expenses. State Agencies complain that Mr. Tucker: ( 1) did
not testify; (2) provided services that were described by ETI in only "the most general terms;" and
(3) provided services (such as reviewing witness testimony, reviewing discovery responses,
benchmarking, and assisting in preparing witnesses for deposition) that were duplicative of services
provided by ETI's legal counsel or other consultants. Accordingly, State Agencies argue that the
$116,119 representing Mr. Tucker's fees should be excluded from rate case expenses. 24
ETI responds by contending that, over the last 20 years or so, the Commission has, at times,
disallowed large percentages of utility companies' affiliate expenses, based upon the fact that ALJs
and the Commissioners have had difficulty understanding the complex information supplied by
utilities concerning affiliate transactions. In light of that history, ETI contends that it reasonably
relied upon the expertise and accounting experience of Mr. Tucker to assist it in preparing and
presenting information about the company's affiliate transactions in order to assure that it was
understandable. According to ETI, Mr. Tucker has been involved in all rate cases of ETI and its
predecessor since in 1997. ETI contends that Mr. Tucker's participation in Docket 39896 enabled
the company to present clearer and more accurate information about its affiliate transactions.
Moreover, ETI disputes that Mr. Tucker's work was duplicative of the work performed by the
company's attorneys, pointing out that Mr. Tucker provided expertise from the accounting
perspective, rather than from the legal perspective. 25
The ALJ recommends that Mr. Tucker's fees be included in the rate case expenses. State
Agencies are essentially arguing that it was solely the job of ETI' s attorneys and its testifying experts
to prepare the case regarding affiliate transactions and, therefore, any work performed by Mr. Tucker
with regard to affiliate transactions was purely duplicative. The ALJ disagrees. As pointed out by
ETI, the notion that multiple people with varied expertise cannot provide valuable input on a
complex issue like affiliate transactions is overly simplistic. ETI demonstrated that Mr. Tucker
24
State Agencies Init. Br. at 18-19.
25
ETI Init. Br. at 10-11; ETI Ex. 7 (Considine Supp.) at 9-10.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 10
PUC DOCKET NO. 40295
provided real expertise that benefited the company in the presentation of its case. In other words,
ETI proved the reasonableness of Mr. Tucker's expenses.
b. Costs Associated with "Lessons Learned"
In Docket 39896, ETI included several charges from its law firm, Duggins, Wren, Mann &
Romero (Duggins Wren), for "lessons learned," as shown in a July 26, 2011 invoice from the law
firm. The charges total $5,743.50. 26 According to ETI, the charges relate to a memo provided to
ETI by the firm which contained a "detailed analysis of developments in ETI' s last rate case as well
as developments in four recent pertinent cases at the PUCT that had taken place since the last ETI
rate case.'m The memo identified procedural and substantive issues for ETI to consider while
preparing its rate case in Docket 39896. 28
State Agencies contend that any "lessons learned" should have already been learned in the
prior rate case and, therefore, any "refreshing [of] the learning curve ... should be a shareholder, not
ratepayer, expense. Bringing one's attorneys 'up to speed' for the third rate case filed in five years
ought to be regarded as the legal equivalent of a 'luxury item. "'29 No party other than State Agencies
challenged the "lessons learned" expenses.
ETI responds by contending that State Agencies are essentially seeking to punish the
company for its efforts to learn from the past. ETI also contends that State Agencies' argument
would have the perverse effect of increasing, rather than decreasing rate case expenses. According to
ETI:
26
ETI Ex. 8 (Morris Direct) at 29-30.
27
ETI Ex. 12 (Morris Rebuttal) at 28-29 (Attachment SFM-R-3).
28
ETI Ex. 12 (Morris Rebuttal) at 28-29 (Attachment SFM-R-3).
29
State Agencies Init. Br. at 19.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 11
PUC DOCKET NO. 40295
Incurring these costs to analyze lessons learned from litigating prior rate cases and
important aspects of non-ETI Commission rate cases, if anything, reduces overall rate
case expenses by supporting a more efficient case presentation and avoiding prior
issues that lead to contention among the parties. 30
The ALJ agrees and recommends that the "lessons learned" expenses be included in the rate
case expenses. ETI demonstrated that the expenses were reasonable because they benefited the
company in the presentation of its case.
c. ESI Depreciation Costs
ETI identified, as part of its "internal" rate case expenses, $207 ,683 in "Depreciation &
Amort" expenses. 31 As explained by ETI witness Considine, the expenses are for the depreciation of
assets (apparently office equipment) used by ESI employees who participated in the rate case. 32
Mr. Considine further testified that the costs were a reasonable and necessary part of ESI providing
services for the rate case. 33
State Agencies contend that recovery of such depreciation expenses should be denied
because: (1) such a recovery is unprecedented; (2) ETI has failed to prove that the expenses were
reasonable and necessary; and (3) the expenses were not "incurred" for the rate case. As to the last
point, State Agencies explains: "ESI's depreciable property exists, and is presumably depreciated,
whether or not proceedings in Texas take place. As such, this 'cost' was not necessary for ETI's
participation in the rate case and should be disallowed." 34 No party other than State Agencies
challenged the depreciation expenses.
30
ETI Init. Br. at 13.
31
ETI Ex. 7 (Considine Rebuttal) at 9-11 and Attachment MPC-R-1.
32
ETI Ex. 7 (Considine Rebuttal) at 11.
33
ETI Ex. 7 (Considine Rebuttal) at 11.
34
State Agencies Init. Br. at 20.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 12
PUC DOCKET NO. 40295
ETI responds by explaining that the costs at issue are "a loader to ESI labor costs covering
depreciation on office expenses and capital." Notably, however, ETI also concedes that such costs
would "typically [be] embedded in a vendor's labor costs billed to the Company."35
The ALJ recommends that the depreciation expenses be disallowed. ETI has not cited to any
precedent which would justify the recovery of these apparently unusual rate case expenses.
Moreover, ETI has failed to prove the reasonableness of the expenses under the more stringent
standards that are applicable to affiliate expenses. As explained in Railroad Comm 'n v. Rio Grande
Valley Gas Company, unlike arms-length transactions, affiliate transactions "are clearly tainted with
the possibility of self-dealing."36 The Commission and the courts have consistently placed a greater
burden of proof upon a utility company to prove the reasonableness of transactions with its affiliated
companies because of the potential for self-dealing.
In this case, ETI is seeking reimbursement of $2.9 million for payments it made to its
affiliate, ESI, for work done by ESI employees relevant to Docket 39896, plus $207,683 for
depreciation of the assets used by the ESI employees in their work. 37 This is in stark contrast to its
arms-length dealings with outside consultants. For example, ETI is seeking reimbursement for
$2.4 million in expenses from Duggins Wren, but it is not also seeking to recover depreciation
expenses for Duggins Wren's equipment. If the work done by ESI employees had, instead, been
done by outside consultants, it is very doubtful that the outside consultants would also have expected
an ETI payment for the depreciation of their equipment. Thus, the very nature of ETI' s depreciation
request calls its validity into question. Simply put, ETI has failed to establish that it is entitled to
recover a depreciation expense related to an affiliate transaction because it would not similarly
recover such an expense in an arms-length transaction with an unaffiliated company.
35
ETI Init. Br. at 12.
36
683 S.W.2d 783, 786 (Tex. App.-Austin 1985, no pet.).
37
ETI Ex. 7 (Considine Rebuttal) at Attachment MPC-R-1.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 13
PUC DOCKET NO. 40295
d. Miscellaneous Internal Rate Case Expenses
Under the heading of"Intemal Rate Case Expenses (Non-Payroll)," ETI seeks recovery of a
number of categories of expenses. State Agencies challenge the following four categories:
• "business meals/entertainment" in the amount of $3,852;
• "other employee expenses" in the amount of$3,423;
• "employee mtgs/functions" in the amount of $7,762; and
• "utility bills" in the amount of$2,518. 38
According to State Agencies, the justification for these charges has not been explained, nor are they
reasonable and necessary. No other party challenged these expenses.
ETI responds by explaining, in great detail, where the supporting documentation can be
found, within the company's exhibits, to justify each of the expenses. 39 Without repeating that
discussion here, the ALJ is convinced that the evidence in the record supports the conclusion that the
expenses are reasonable and should be recovered by ETI.
e. Costs Associated with the Calpine-Carville PPA
In a "Recommendation" filed prior to the hearing in this matter, OPUC argued that the
Commission should disallow the recovery of any rate case expenses associated with the regulatory
approval of the Calpine-Carville Purchased Power Agreement (the Calpine-Carville PPA). In
Docket 39896, ETI sought, and obtained, regulatory approval of the Calpine-Carville PPA.
The affiliate expenses related to the contract were assigned to Project F3PPWET308. The
Project F3PPWET308 costs were approved for recovery in Docket 39896. 40 As a result, OPUC
38
ETI Ex. 7 (Considine Rebuttal) at Attachment MPC-R-1; see also State Agencies Init. Br. at 21.
39
ETI Reply Br. at 23-24.
40
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Proposal for Decision at 236 (July 6, 2012).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 14
PUC DOCKET NO. 40295
contends that ETI has already recovered its expenses associated with the Calpine-Carville PPA and,
if it were allowed to recovery those expenses again, it would be receiving a double recovery. 41
OPUC did not identify a specific dollar amount that it believes should be disallowed. Moreover,
OPUC did not discuss this issue in any of its post-hearing briefing. In their post-hearing briefing,
State Agencies "concurred" with OPUC's recommendation, but provided no discussion of the
issue. 42
ETI did discuss this issue in its post-hearing briefing. The company points out, correctly, that
the Commission has already specifically rejected OPUC's double recovery argument. In
Docket 39896, OPUC argued that the costs ETI sought related to the Calpine-Carville PPA should
have been denied in that docket because they were, among other things, rate case expenses. The
Commission specifically disagreed and allowed recovery of the costs in that docket. 43 In other
words, because the Commission has already concluded that ETI did not recover any rate case
expenses associated with the Calpine-Carville PPA in Docket 39896, the company will not be
receiving a double recovery if it recovers such expenses in this docket.
Further, as explained by ETI witness Considine, costs were charged to Project F3PPWET308
(the internal project code for the Calpine-Carville PPA development costs) as the contract was being
developed. Those costs were recovered in Docket 39896. On the other hand, costs were charged to
Project F5PPETX011 (the internal project code for the rate case in Docket 39896) as testimony or
other hearing-related work was performed for Docket 39896. According to ETI, it is only the latter
costs, associated with Project F5PPETX01 l, that are being sought here. As a result, no double
recovery will occur. 44 The ALJ concludes that ETI has the better argument on this issue, and
41
Application of Entergy Texas, Inc. for Rate Case Expenses Pertaining to PUC Docket No. 39896, Docket 40295,
OPUC's Recommendation and Request for Hearing at 2-3 (November 6, 2012).
42
State Agencies Reply Br. at 20.
43
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Proposal for Decision at 236 (July 6, 2012).
44
ETI Ex. 7 (Considine Rebuttal) at 7-9.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 15
PUC DOCKET NO. 40295
recommends that ETI be allowed to recover its rate case expenses associated with the
Calpine-Carville PP A.
f. Specific Items That State Agencies Contend Cast Doubt on ETl's
Overall Scrutiny of Its Expenses
State Agencies performed what they described as a number of "spot check" reviews ofETI' s
costs and identified several errors or items that they contend should be disallowed. Moreover, State
Agencies contend that it is not only these specific items which should be disallowed. Rather, they
argue that the flaws they have identified should cast doubt on the overall adequacy of the internal
review process utilized by ETI in quantifying its rate case expenses. According to State Agencies,
"[i]dentification of these questionable costs underscores the need for conservative, rather than
liberal, standards for allowing rate case expenses. "45 Similarly, State Agencies argue that these items
demonstrate ETI's "lack of diligence in exercising basic economic restraint."46
Staff agrees that State Agencies' examination of these issues "call[s] into question the
thoroughness ofETI's review of its rate case expenses."47 Staff further points out that, because the
testimony of ETI witness Considine (who was the company's prime witness supporting the
reasonableness of its internal rate case expenses) contained "mistakes that he was engaged to
identify," his testimony "is oflimited value."48 In its Reply Brief, Staff reiterates: "Staff shares the
concerns raised by State Agencies regarding the adequacy of ETI's review of its rate case
expenses."49 Similarly, OPUC agrees that State Agencies' examples illustrate that, as to rate case
expenses, ETI did not act as a prudent gatekeeper. 50
45
State Agencies Init. Br. at 7.
46
State Agencies Reply Br. at 9.
47
Stafflnit. Br. at 12.
48
Stafflnit. Br. at 12.
49
Staff Reply Br. at 9.
50
OPUC Init. Br. at 1.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 16
PUC DOCKET NO. 40295
(1) External Legal Fees
ETI seeks to recover roughly $2.4 million in legal fees paid to the Duggins Wren law firm. 51
State Agencies argue that this amount should be reduced. ETI witness Stephen Morris was hired to
review ETI' s external legal expenses and testify about the reasonableness of those expenses. 52 State
Agencies question the objectivity, quality, and extent of Mr. Morris' review. For example, State
Agencies point out that, rather than being retained by ETI, he was retained by Duggins Wren, the
firm whose fees he was to review. 53 Staff agrees that this arrangement "likely undermined
Mr. Morris' objectivity." 54
State Agencies also contend that, based upon his invoices, Mr. Morris spent only a ''minimal"
amount of time reviewing Duggins Wren's bills. 55 Yet, by State Agencies' own reckoning,
Mr. Morris and his associate spent roughly 21 hours reviewing Duggins Wren bills. 56 Mr. Morris
testified as to the reasonableness of the hourly rates charged by Duggins Wren. State Agencies
argue, however, that Mr. Morris' focus was too narrow and he should have, instead, been critical of
the fact that too many Duggins Wren attorneys, twelve, were involved in the case. 57 State Agencies
are also critical of the fact that Mr. Morris apparently did not scrutinize Duggins Wren's bills for
duplicative legal work. For example, State Agencies point out that on April 25, 2012, a day from the
hearing in Docket 39896, five Duggins Wren attorneys billed a total of 26.3 hours for a hearing day
that lasted less than seven hours and in which in-house ETI lawyers defended many of the witnesses.
On the next day, April 26, six Duggins Wren attorneys billed a total of24.4 hours for a hearing day
58
that lasted less than eight hours and in which only three Duggins Wren attorneys participated. State
51
ETI Ex. 7 (Considine Rebuttal) at Attachment MPC-R-1.
52
ETI Ex. 8 (Morris Direct) at 2.
53
State Agencies Init. Br. at 10.
54
Staff Reply Br. at 9.
55
State Agencies Init. Br. at 10.
56
State Agencies Init. Br. at 12.
57
State Agencies Init. Br. at 9.
58
State Agencies Init. Br. at 13.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 17
PUC DOCKET NO. 40295
Agencies contend that "a reduction is in order" for the Duggins Wren costs, but do not suggest what
size the reduction should be.
ETI responds by defending the reasonableness of the Duggins Wren costs. For one thing, ETI
points out that the $2.4 million in legal fees paid to Duggins Wren includes fees and expenses for
five consultants billed through Duggins Wren without mark-up. 59 Additionally, ETI explains that the
huge scope of the hearing necessitated substantial legal work. ETI presented 39 witnesses who
discussed hundreds of categories of costs. ETI points out that while it used the services of
12 attorneys, they were opposed by 15 attorneys: four for Staff; three for TIEC; three for Cities; and
one each for State Agencies, OPUC, U.S. Department of Energy, Kroger, and Wal-Mart. 60
The ALJ is unswayed by State Agencies' arguments. Given the size and complexity of
Docket 39896, the legal costs involved do not appear to be inordinate. Mr. Morris testified, credibly,
that the fees and expenses charged by Duggins Wren were reasonable and necessary. The ALJ does
not recommend any reduction of the fees in response to State Agencies' arguments.
(2) Meals and Snacks
State Agencies identified 19 entries in Duggins Wren invoices whereby the firm charged ETI
for meals or snacks. According to State Agencies, most of these purchases occurred during business
hours and involved only law firm personnel. ETI personnel were only occasionally involved in these
purchases. Almost all of the charges were for meals or snacks delivered to Duggins Wren's offices.
The purchases total $2,723.54. 61 State Agencies contend that these costs were not necessary for
participation in Docket 39896 and should be disallowed.
59
ETI Reply Br. at 19; ETI Ex. 6 (Considine Supp.) at 8.
60
ETI Reply Br. at 19.
61
State Agencies Init. Br. at 14-15.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 18
PUC DOCKET NO. 40295
Moreover, State Agencies point out that Duggins Wren is applying a different standard to
itself than it applies to its own contractors. Pursuant to the contract by which Duggins Wren hired
Mr. Morris, meals while he or his staff are located at his office are not reimbursable. 62 Thus, State
Agencies conclude that Duggins Wren should be held to the same standard when passing on rate case
expenses for office meals, beverages, and snacks. 63
ETI responds by pointing out that the charges were not done routinely, but only when
necessary to enable personnel "to work over lunch and dinner to meet certain deadlines ... and as an
alternative to purchasing reimbursable meals at restaurants when out-of-town members of the rate
case team worked in Austin."64 ETI describes the expenses as a reasonable part of prosecuting a
laborious rate case. The ALJ agrees and does not recommend any disallowance of these costs.
(3) Courier and Taxi Services
State Agencies identified 20 dates in Duggins Wren invoices whereby the firm charged ETI
for courier, taxi, or Federal Express charges for delivery of documents that State Agencies argue
could have been delivered electronically. The charges total $1,004.52. 65 State Agencies contend
that these costs were not necessary for participation in Docket 39896 and should be disallowed.
State Agencies again point out that Duggins Wren is applying a different standard to itself than it
applies to its own contractors. The contract by which Duggins Wren hired Mr. Morris states that
"advances in technology, specifically transmission of information and documentation by e-mail,
scanning, ... etc. have made routine ... delivery of hard copy documents less critical and, in many
62
State Agencies Ex. 15 at. 3.
63
State Agencies Init. Br. at 14.
64
ETI Reply Br. at 20.
65
State Agencies Init. Br. at 16-17.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 19
PUC DOCKET NO. 40295
cases, unnecessary. " 66 Thus, State Agencies conclude that Duggins Wren should be held to the same
standard when passing on rate case expenses for document delivery. 67
ETI responds by explaining the context of many of the charges. For example, two of the
three cab fares were for a paralegal to attend and transport voluminous documents to the hearing, and
the third was to transport the same paralegal to the Commission for legal research. 68 As to the
courier and FedEx charges, ETI points out that Commission rules require some types of documents
to be physically delivered for filing, and that the use of couriers and FedEx is sometimes entirely
appropriate. ETI argues that it was "completely reasonable" for ETI to have incurred roughly $1,000
in courier and FedEx charges over the course of a rate case of the size and scope of Docket 39896.
The ALJ agrees and recommends no disallowance of these charges.
(4) Meals Over $25
ETI asserts that its intent was to exclude from its rate case expenses any meals above $25 per
person. 69 State Agencies have, however, identified at least six meals above $25 that were
erroneously included as a part of ETI's rate case expenses. 70 ETI admits that at least some of these
charges were included in error. 71 ETI disputes, however, the notion that these errors should call into
question the overall reliability of its rate case expenses.
The ALJ agrees with ETI. This was a large case with a large number of expenses. The
relatively few errors with respect to meals uncovered by State Agencies do not lead the ALJ to doubt
the overall accuracy ofETI's accounting. Nevertheless, by the ALJ's reckoning, the total amount
66
State Agencies Ex. 15 at 4.
67
State Agencies Init. Br. at 16.
68
ETI Reply Br. at 20.
69
State Agencies Ex. 5.
70
State Agencies Exs. 1, 12; State Agencies Reply Br. at Atts. 3, 6.
71
Tr. at 40.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE20
PUC DOCKET NO. 40295
that should be disallowed for meals over $25 (i.e., the amount by which the meals exceeded
$25/meal) is $281.04.
(5) Clothing and Laundry Service
State Agencies identified, as part of ETI's requested rate case expenses, a $10.44 invoice
from a Duggins Wren attorney for the purchase of a shirt and socks "due to unexpected extended
stay." 72 Similarly, OPUC contests a $40.33 laundry charge incurred by the same attorney for the
same reason. 73 ETI witness Considine generally agreed that clothing charges by attorneys working
on the rate case should not be passed through to ratepayers as a rate case expense. 74
ETI argues that the expenses were reasonable because they were brought about by an
unplanned, but necessary, extension of the attorney's business trip. 75 Mr. Morris testified that such
expenses can be considered reasonable. 76 Nevertheless, ETI has agreed to no longer request
reimbursement for the $10.44 clothing charge. Because laundry has to be done regardless of where
one finds oneself, the ALJ recommends that the $40.33 laundry charge likewise be disallowed.
(6) Airfare and Lodging
State Agencies identify several charges for airfare by ETI employees or consultants that were
in the $500 to $650 range. State Agencies fault ETI for not controlling costs by securing discount, or
at least more economical, fares. 77 Similarly, State Agencies complain that, too often, ETI employees
or consultants "went 'first class' on accommodations," incurring charges of more than $200 per night
72
State Agencies Ex. 17 at 20.
73
OPUC Init. Br. at 1-2.
74
Tr. at 43.
75
ETI Reply Br. at 22.
76
Tr. at 67-68.
77
State Agencies Reply Br. at 11-12.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE21
PUC DOCKET NO. 40295
and, on occasion, $300 per night. State Agencies also complain of inadequate documentation of
lodging charges, pointing to a $4 79 .55 lodging charge without any underlying receipts. 78 ETI makes
no response to these complaints.
The ALJ acknowledges that these complaints raise a legitimate concern. It is human nature
to be more carefree with "other people's money'' than with one's own. The complaints raised by
State Agencies suggest that ETI may have been more lax with its spending because it believed that
airfare and lodging expenses would ultimately be borne by its ratepayers. Nevertheless, other than
for the $4 79 .5 5 lodging charge, State Agencies' complaints are too vague and unproven to justify any
specific disallowance recommendations by the ALJ. For example, although it might not always cost
$600 to get from Point A to Point B, such a fare might be unavoidable under certain circumstances.
Without evidence in the record demonstrating that ETI paid $600 for an airfare when a cheaper fare
was available, the ALJ cannot conclude that the fare was unreasonable. The same logic applies to
the lodging complaints. Accordingly, the ALJ recommends no large disallowances related to airfare
and lodging charges, but does recommend disallowing the $479.55 lodging charge that 1s
unsupported by receipts.
2. Challenges to Specific ETI Rate Case Expenses That are Difficult to Quantify
a. Financially-Based Incentive Compensation
One of the hotly contested issues in Docket 39896 concerned ETI's request to recover,
through its rates, incentive compensation paid to its employees that was tied to the company's
financial goals (financially-based incentive compensation). In Docket 39896, all parties, including
ETI, agreed that Commission precedent mandated that financially-based incentive compensation is
not recoverable. Nevertheless, in its application, ETI asked the Commission to reconsider its
precedents on this issue. ETI contended that the reason why cost recovery had been denied for
financially-based incentive compensation in prior rates cases was that, in those prior cases, there was
78
State Agencies Reply Br. at 13-14.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE22
PUC DOCKET NO. 40295
a lack of evidence showing sufficient benefits to ratepayers. ETI asserted that it assembled evidence
not previously considered by the Commission showing the benefits to ratepayers of using financial
measures in incentive compensation programs.
All of the other parties in Docket 39896 opposed ETI's efforts to recover the costs of its
financially-based incentive compensation, uniformly agreeing that the Commission has a well-
established and straightforward policy that incentive compensation tied to financial goals is not
recoverable. In the PFD in Docket 39896, the ALJs concluded that ETI should not be entitled to
recover its financially-based incentive compensation costs:
Simply put, the ALJs conclude that ETI has failed to establish a sufficient
justification for overturning the well-established Commission policy that financially
based incentive compensation is not recoverable. 79
The Commission agreed and ordered that $6, 196,03 7 plus associated FICA taxes (representing ETI' s
financially-based incentive compensation payments) should be removed from ETI's Operating and
Maintenance (O&M) expenses, and $335,752.96 (representing ETI's capitalized incentive
compensation that was financially-based) should be excluded from ETI's rate base. 80
In this docket, Staff, State Agencies, and OPUC contend that ETI should not be entitled to
recover any rate case expenses it incurred in attempting to recover its financially-based incentive
costs in Docket 39896. For example, Staff argues that, by challenging "overwhelming Commission
precedent," ETI did not act reasonably when it incurred expenses litigating for recovery of its
financially-based incentive costs. 81 Staff contends that the Commission has such an ''unequivocal"
history of denying recovery for financially-based incentive payments that "ETI should have known
79
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Proposal for Decision at 236 (July 6, 2012).
80
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Order on Rehearing at 17-18, 24-25 (November 1, 2012)
81
Staff Reply Br. at 5; see also Stafflnit. Br. at 7-10.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE23
PUC DOCKET NO. 40295
that litigating a position opposed to [it] was not a reasonable use of resources." 82 State Agencies
point out that Docket 39896 was merely the latest of three recent cases in which ETI sought, but
failed to obtain, authority to charge ratepayers for its financially-based incentive costs (the others
being Dockets 34800 and 37744). 83
ETI defends its decision to seek to recover financially-based incentive costs in Docket 39896
by contending that the issue of the compensability of such costs is undergoing "continuing
clarification" at the Commission. 84 Moreover, ETI suggests that, in open meetings,
"Commissioners" have expressed some concern with the Commission's precedents on this issue and
suggested recovery might be allowed in a "properly organized and evidenced" case. 85 Finally, ETI
points to a recent SOAH order in an on-going SWEPCO rate case in which the ALJs denied State
Agencies' attempt to have stricken testimony proffered by SWEPCO regarding financially-based
incentive compensation. 86
The ALJ agrees with Staff, State Agencies, and OPUC. It was obvious throughout the
hearing in Docket 39896 that ETI was taking an aggressive position and making a "long-shot"
argument in seeking recovery for its financially-based incentive compensation. 87 In its briefing in the
present case, ETI cites to a number of cases in which, over the years, other utilities have requested
recovery of financially-based incentive compensation. These examples, however, hurt ETI's cause
more than they help it because all of the requests were unanimously denied by the Commission. This
hardly suggests that the issue is undergoing "continuing clarification." Likewise, ETI's suggestion
that "Commissioners" have expressed some concern with the Commission precedent overstates and
distorts the facts. The statements relied upon by ETI came from a single Commissioner,
82
Stafflnit. Br. at 8.
83
State Agencies Init. Br. at 7-8.
84
ETI Init. Br. at 7.
85
ETI Init. Br. at 7; ETI Ex. 12 (Morris Rebuttal) at 5-6.
86
Application of Southwestern Electric Power Company for Authority to Change Rates and Reconcile Fuel Costs,
Docket No. 40443, SOAR Order No. 17 (Dec. 13, 2012).
87
The ALJ in the present case was also one of the presiding ALJs in Docket 39896.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE24
PUC DOCKET NO. 40295
Mr. Anderson, not multiple C9mmissioners. Moreover, in that statement, Commissioner Anderson
only obliquely implied that he might prefer to allow recovery for financially-based incentive costs,
but he agreed that Commission precedent mandates otherwise, and the Commission voted
unanimously to disallow such costs in the case before them. Additionally, Commissioner Anderson
has stated that, if the Commission were to ever discontinue "such a long and accepted precedent," it
should do so through "rulemaking" rather than "do it in a particular case." 88
Finally, ETI's reliance on the recent SOAH order in the SWEPCO case is similarly
misplaced. In that order, the ALJs effectively held that SWEPCO was not legally precluded from
seeking recovery for its financially-based incentive compensation. It is one thing to acknowledge
that a utility has a legal right to pursue a long-shot theory. It is another thing entirely, however, to
hold that the ratepayers must pay the costs of the utility's pursuit of that long-shot.
Simply put, the ALJ concludes that ETI did not act reasonably when it incurred expenses
litigating for recovery of its financially-based incentive costs in the face of clear and consistent
precedent to the contrary on the issue. As such, the ALJ recommends that ETI' s expenses be cut by
some amount to account for this issue. The problem then becomes how to quantify the size of the
disallowance. A few of ETI' s expenses relating to the pursuit of its financially-based incentive
compensation are clear. ETI utilized the services of Dr. Jay Hartzell as an expert witness on this
issue. In total, ETI paid Dr. Hartzell at least $12,825 in consulting fees, plus $13 ,680 in legal fees
related to the preparation of his testimony. 89 This, however, does not capture ETI's entire cost of
litigating the issue of financially-based incentive compensation. Substantial costs were incurred, for
example, in discussing the issue at the hearing and in post-hearing briefing. These additional
amounts are not in the record. In Section IV.C.3 of this PFD, below, the ALJ discusses various
possible approaches for reducing the amount of rate case expenses recovered by ETI to account for
the financially-based incentive compensation issue.
88
Staff Reply Br. at 6; OPUC Ex. 3; Open Meeting Tr. at 190 (July 30, 2009).
89
ETI Ex. 10 (Morris Supp. Direct) at 15-16; State Agencies Ex. 3.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE25
PUC DOCKET NO. 40295
b. Transmission Equalization (MSS-2) Expenses
Another of the hotly contested issues in Docket 39896 concerned ETI's request to recover,
through its rates, roughly $9 million more for transmission equalization payments than it actually
paid in the Test Year. ETI is one of several "Entergy Operating Companies" that shares usage of an
Entergy transmission grid. Payments for use of the grid (the transmission equalization payments) are
made among the Entergy Operating Companies based upon a highly complex formula set out in the
"MSS-2" agreement.
In the Test Year at issue in Docket 39896, ETI made transmission equalization payments
totaling roughly $1. 7 million. Rather than seeking to recover only $1. 7 million, however, ETI sought
to recover roughly $10. 7 million, which it claimed represented its anticipated transmission
equalization payments in the Rate Year. ETI claimed the additional $9 million was based on the
company's estimates of transmission construction projects that were expected to have been
completed by or during the Rate Year.
All other parties in Docket 39896 opposed ETI's effort to recover more than its Test Year
expenses. The ALJs concluded that ETI failed to meet its burden to prove that its proposed Rate
Year MSS-2 costs were known and measurable. 90 The Commission agreed and ordered that only
ETI's Test Year costs should be counted. 91 The Commission described ETI's projection ofits Rate
Year expenses as ''uncertain and speculative."92
In this docket, Staff, OPUC, and State Agencies contend that ETI should not be entitled to
recover any rate case expenses it incurred in attempting to recover the additional $9 million in
90
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Proposal for Decision at 116 (July 6, 2012).
91
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Order on Rehearing at 20-21, FOFs 87-94 (November 1, 2012).
92
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Order on Rehearing at 20, FOF 90 (November 1, 2012).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 26
PUC DOCKET NO. 40295
projected transmission equalization payments. 93 As explained by Staff: "It was clearly unreasonable
for ETI to have sought recovery for [its projected Rate Year costs] due to the exceedingly speculative
nature of those costs, and therefore a disallowance to its requested rate case expense amount should
be imposed." 94 OPUC witness Nathan Benedict testified that, by seeking the additional $9 million,
ETI was, in effect, challenging the precedent that post-Test Year adjustments must be known and
95
measurable.
ETI responds by first disputing the notion that it was "challenging precedent" by seeking the
additional $9 million.
ETI did not incur rate case expenses in pursuit of a position contrary to the well-
established 'known and measurable' standard for PTYAs [post Test Year
adjustments]. Rather, the Commission disagreed that the evidence put forth by ETI
met that standard. This is a very important distinction. Finding that evidence put
forth by a utility did not meet an established standard does not equate to a finding that
the utility unreasonably contested the applicability of such standard. 96
ETI further points out that the evidence in the record supported its contention that its actual post-Test
Year transmission equalization payments were on an upward trend. 97
The ALJ recommends that ETI's rate case expenses associated with its pursuit of the
additional $9 million for post-Test Year transmission equalization payments be disallowed. The ALJ
acknowledges the distinction made by ETI: It sought not to challenge the "known and measurable"
precedent, but merely failed to meet the standard. In this regard, ETI' s position as to transmission
equalization payments was perhaps less controversial than its position as to financially-based
incentive compensation. Nevertheless, ETI took another "long-shot" position as to its transmission
equalization payments. Its claim was based on future transmission construction projects that might
93
OPUC Init. Br. at 9-10, 12; Stafflnit. Br. at 13; State Agencies Reply Br. at 17.
94
Stafflnit. Br. at 13.
95
OPUC Ex. 1 (Benedict Direct) at 7-8.
96
ETI Init. Br. at 8 (emphasis in original, footnotes omitted).
97
ETI Reply Br. at 16.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE27
PUC DOCKET NO. 40295
never be undertaken and that were found by the Commission to have been speculative. Accordingly,
the ALJ concludes that ETI did not act reasonably when it litigated the issue, and recommends that
ETI' s expenses related to this issue not be passed on to the ratepayers.
Having concluded that these rate case expenses should not be paid by the ratepayers, the
problem again becomes how to quantify the expenses. ETI did not structure its rate case expenses in
such a manner as to make it possible to determine how much of the expenses were incurred in
pursuing the additional $9 million in transmission equalization payments. 98 In Section IV.C.3 of this
PFD, below, the ALJ discusses various possible approaches for reducing the amount of rate case
expenses recovered by ETI to account for the transmission equalization payments issue.
c. Purchased Power Capacity Rider
In Docket 39896, ETI initially requested a Purchased Power Capacity Rider (PPCR), instead
of including purchased capacity costs in base rates. The Commission, however, rejected the PPCR
request in a Supplemental Preliminary Order on the grounds that the Commission already had a
then-pending rulemaking effort underway to determine the structure of such a rider for all generating
utilities. 99
In this docket, Staff, OPUC, and State Agencies argue that ETI should not be entitled to
recover any rate case expenses it incurred in attempting to secure a PPCR because it was too
100
speculative in light of the pending rulemaking effort.
ETI responds by contending that the mere fact that there was a rulemaking effort underway
with respect to PPCRs did not mean that ETI was somehow precluded from seeking a PPCR through
its application. Moreover, ETI notes that, in briefing during Docket 39896, Staff, State Agencies,
98
Tr. at 45-46.
99
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred
Accounting Treatment, Docket 39896, Supplemental Preliminary Order at 2 (Jan. 9, 2012).
100
OPUC Init. Br. at 10; Stafflnit. Br. at 14 and Reply Br. at 8-9; State Agencies Reply Br. at 17.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 28
PUC DOCKET NO. 40295
and TIEC all took the position that there was no legal impediment to ETI's seeking a PPCR in the
rate case. 101
The ALJ agrees with ETI and does not recommend any disallowances in relation to the PPCR
request. The fact that there was a pending proposed rule at the time ETI asked for the rider should
not be viewed as precluding ETI' s request. Indeed, the very uncertainty inherent in the rulemaking
process suggested that the accepted practices with regard to purchased capacity costs were in a state
of flux and, therefore, it was reasonable for ETI to pursue the rider.
3. Proportional Reduction
In addition to the above challenges to specific items of expense incurred by ETI, a number of
parties raised more generic concerns about the company's rate case expenses. State Agencies
expressed concern that, as a general matter, rate case expenses in cases before the Commission
appear to be "getting out of hand." 102 Staff "firmly agrees" with this concern. 103 State Agencies
worry that utilities have no incentive to minimize the number of rate case proceedings or the
efficiency of rate case presentation because they assume their costs will simply be passed on to
ratepayers. 104 State Agencies urge the Commission to allocate rate case expenses in such a way that
incentivizes utilities to more productively and efficiently use their time in rate cases. 105 OPUC
agrees that the standard for evaluating the amount of rate cases expenses to be reimbursed ought to
be structured so as to give a utility pause before deciding to pursue overly aggressive or novel
arguments. 106
101
ETI Reply Br. at 16-17.
102
State Agencies Init. Br. at 1-2.
103
Staff Reply Br. at 13.
104
State Agencies Init. Br. at 1-2.
105
State Agencies Init. Br. at 5.
106
OPUC Init. Br. at 8.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE29
PUC DOCKET NO. 40295
Along these same lines, Staff and OPUC expressed concern about the frequency of ETI rate
cases over recent years. Docket 39896 was the third ETI rate case in four years. Each case resulted
in a rate increase and an obligation for the ratepayers to pay ETI's rate case expenses. 107 Staff and
OPUC also expressed concern about the overall size of the rate case expenses in relation to the
outcome of the underlying rate case. Total rate case expenses ($8.8 million) equal roughly one-third
of the total approved rate increase ($27. 7 million). 108 Staff, State Agencies, and OPUC all expressed
the concern that ETI did not provide good stewardship in incurring rate case expenses. 109
In order to address these concerns, the parties have suggested a number of methodologies for
reducing the rate case expenses.
• The 50/50 approach. State Agencies advocate two approaches for reducing the level
of recovery of rate case expenses. State Agencies' primary recommendation is that
ratepayers be charged for only 50% of total rate case expenses. State Agencies argue
that this approach would recognize that shareholders, who reap benefits from a rate
increase, ought to also share in the cost of obtaining that rate increase. 110
• The Results-Obtained Approach. Alternatively, State Agencies advocate allowing
ETI to recover only 26.4% of its rate case expenses, which is the ratio between the
rate increase obtained in Docket 39896 ($27.7 million) and the increase sought by
ETI ($104.8 million). In other words, because ETI obtained only 26.4% of the rate
increase it sought, State Agencies contend that ETI similarly ought to be reimbursed
for only 26.4% of its rate case expenses. 111 OPUC also advocates this approach. 112
• The Issue-Specific Reduction Approach. Alternatively, OPUC and Staff advocate
an approach whereby ETI's recovery of rate case expenses is reduced by the ratio
between the amounts unsuccessfully sought by ETI for financially-based incentive
payments and transmission equalization payments and the rate increase sought by
ETI. ETI unsuccessfully sought financially-based incentive payments of $6.5
107
Stafflnit. Br. at 3; OPUC Init. Br. at 2-3, 7-8.
108
Stafflnit. Br. at 4; OPUC Init. Br. at 7.
109
See, e.g., Staff Reply Br. at 13.
110
State Agencies Init. Br. at 3,
111
State Agencies Init. Br. at 3, 22.
112
OPUC Init. Br. at 11.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE30
PUC DOCKET NO. 40295
million, and transmission equalization payments of $9 million, for a total of
$15.5 million. ETI sought a total rate increase of $104.8 million. Under this
approach, $15.5 million would be divided by $104.8 million to arrive at a reduction
factor of 14.8%. Thus, ETI's rate case expenses would be reduced by 14.8%. 113
Not surprisingly, ETI vigorously opposes all of these approaches.
The ALJ agrees with the general concerns raised by Staff, State Agencies, and OPUC, and
believes that a substantial cut to ETI' s rate case expenses is warranted. Before evaluating the merits
of the various approaches, however, it is helpful to revisit the applicable law relative to rate case
expenses.
As noted previously, pursuant to PURA Section 36.061 (b ), the Commission "may" allow a
utility to recover its "reasonable costs of participating in a [ratemaking proceeding] not to exceed the
amount approved" by the Commission. This verbiage indicates that the Commission can approve
some amount that is less than the reasonable costs. Section 36.061(b) vests the Commission with
"broad discretion" to determine the amount ofrate cases expenses that should be recovered, 114 and its
determination can be set aside only if it acts without reference to guiding rules or principles. 115
There is precedent, albeit from a different agency, suggesting that it is within the agency's discretion
to find overall rate case expenses to be unreasonable even if the underlying individual cost items are
found to be reasonable.11 6 Because Section 36.06l(b) states that rate case expenses "may" be
recovered, OPUC contends (and the ALJ agrees) that the Commission is not required to grant
113
OPUC Init. Br. at 12; Staff Reply Br. at 3. OPUC identifies the reduction factor as 14.5%. However, the ALJ
believes this is in error. OPUC witness Benedict testified that the financially-based incentive payments were $6.2 million
and the transmission equalization payments were $9 million, for a total of $15.2 million. Tr. at 85-86. By dividing
$15.2 million by $104.8 million, one arrives at a reduction factor of 14.5%. However, the Commission disallowed
$6.2 million in financially-based incentive compensation, plus $336,000 ofETI's capitalized financially-based incentive
compensation, for a total of$6.5 million in disallowances related to financially-based incentive payments. Application of
Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred Accounting Treatment,
Docket 39896, Order on Rehearing at 17-18, 24-25 (November 1, 2012).
114
City ofEl Paso v. Public Util. Comm 'n, 916 S.W.2d 515, 522 (Tex. App.-Austin 1995, writ dism'd by agr.).
115
City ofAmarillo v. Railroad Comm 'n of Texas, 894 S.W.2d 491, 495 (Tex. App.-Austin 1995, writ den.).
116
City ofPort Neches v. Railroad Comm'n of Texas, 212 S.W.3d 565, 581 (Tex. App.-Austin 2006, no pet.)
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE31
PUC DOCKET NO. 40295
recovery of every reasonable expense and can take into account other considerations. As explained
by OPUC, "[w ]ithout this discretion, rate case expense proceedings would be rendered into mere
accounting exercises. " 117 A number of factors--such as the time and labor required; the nature of the
case; the size of the interest at stake; and the benefits to the client--have been deemed relevant to
determining the reasonableness of rate case expenses. 118 Moreover, the parties agree that
Rule 1.04(b) of the Texas Disciplinary Rules of Professional Conduct also provides a number of
factors that can be considered when determining reasonableness ofrate case expenses. 119
With these basic parameters in mind, the ALJ turns to evaluating the three approaches
outlined above. The ALJ begins by rejecting the 50/50 Approach. ETI and Staff argue that the
approach is contrary to Commission precedent. 120 The ALJ agrees. Given that there are clear
Commission precedents rejecting this approach, the ALJ recommends that it be rejected here.
The ALJ also recommends rejection of the Results-Obtained Approach, while acknowledging
that it has some strong arguments in its favor. ETI argues that the approach is counter to
Commission precedent. 121 However, according to Staff, the approach has been neither adopted nor
rejected by the Commission. In other words, it is an issue of first impression. 122 OPUC and State
Agencies support the use of this approach. It is unclear whether Staff explicitly supports this
approach. However, Staff describes it as an "appealing" methodology "because it would provide a
utility an incentive not to overreach in its rate increase request." 123 Moreover, Staff argues that the
methodology is akin to the performance-based standards regarding generation plant performance that
117
OPUC Init. Br. at 11.
118
City ofEl Paso, 916 S.W.2d at 522.
119
ETI Ex. 8 (Morris Direct) at 18-19.
120
Staff Init. Br. at 1O; ETI Init. Br. at 19-20.
121
ETI Init. Br. at 14.
122
Stafflnit. Br. at 10.
123
Stafflnit. Br. at 12.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE32
PUC DOCKET NO. 40295
the Commission has approved in the past. For these reasons, Staff concludes that the Commission
124
has the legal authority to apply the Results-Obtained Approach in this case.
ETI complains, however, that it is a punitive and hindsight-driven approach to cost recovery,
rather than basing cost recovery on whether a utility acted reasonably at the time it incurred such
costs. 125 This is the primary reason why the ALJ recommends against the Results-Obtained
Approach. Because it is an issue of first impression, ETI had no prior notice that its rate case
expenses might be subject to such a standard. The ALJ simply believes it would be unacceptably
draconian to slash ETI's rate case expenses by 73.6% based upon a standard that ETI could not have
known, beforehand, would be applied to it.
The ALJ recommends adoption of the Issue-Specific Reduction Approach in this case. Staff,
OPUC, and State Agencies all support its use. ETI argues that use of the approach is
unprecedented. 126 Staff counters (and the ALJ agrees) that, far from being unprecedented, the
approach is entirely consistent with Commission precedent because the disallowance is a result of
specific, unreasonable actions by ETI. 127
ETI argues that the Issue-Specific Reduction Approach is improper because there is no
evidence that the 14.8% reduction equals the amount of expenses it incurred pursuing financially-
based incentive costs and transmission equalization payments. 128 Staff counters (and the ALJ agrees)
that ETI bore the burden of proving its reasonable expenses, and that burden necessarily requires that
it separate out any unreasonable expenses. Having failed to do so with respect to financially-based
124
Staff Init. Br. at 11.
125
ETI Init. Br. at 17.
126
ETI Init. Br. at 19.
127
Stafflnit. Br. at 14.
128
ETI Init. Br. at 18.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE33
PUC DOCKET NO. 40295
incentives and transmission equalization payments, it is reasonable for the Commission to use the
Issue-Specific Reduction Approach as a proxy for calculating those expenses. 129
There is also a point of disagreement as to the proper application of the Issue-Specific
Reduction Approach. ETI argues that the proponents of the approach are using the wrong
denominator in its formulation. Rather than dividing $15.5 million by $104.8 million (the size of the
rate increase sought by ETI), ETI asserts that $15.5 million ought to be divided by $2.1 billion (the
size of all ofETI's costs). ETI explains that, in Docket 39896, it was obligated to prove all of its
costs, not just the amount of the increase it sought. Under such a formula, the reduction factor would
be less than 1%. 130 As pointed out by Staff and OPUC, 131 ETI's reasoning is flawed. The entire
purpose of this proceeding was for ETI to obtain a rate increase, not to preserve its preexisting rates.
Indeed, the petition is styled "Application ... for Authority to Change Rates .... " 132 There would
have been no need for a rate case if ETI merely sought approval of the same level of revenue
approved in the last rate case. Because a revenue increase was the driving factor for this case, the
amount of revenue increase requested is the appropriate benchmark to compare against
disallowances.
Having concluded that the Issue-Specific Reduction Approach should be utilized in this case,
the ALJ now discusses the application of the formula to the rate case expenses. As explained in the
second paragraph of Section IV.C of this PFD, in order to take into account the $75,800 of estimated
expenses for Cities, the ALJ recommends increasing ETI's overall rate case expenses request to
$8,828,345. From that amount, the ALJ subtracts the specific disallowances discussed in
Section IV.C.l of this PFD:
129
Stafflnit. Br. at 15.
130
ETI Init. Br. at 18.
131
Staff Reply Br. at 12; OPUC Reply Br. at 4-5.
132
Emphasis added.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE34
PUC DOCKET NO. 40295
• $207,683 for depreciation;
• $281 meals over $25;
• $10 for clothing;
• $40 for laundry service; and
• $480 lodging .
This leaves a balance of $8,619,851. When that balance is reduced by 14.8%, the remainder is
$7,344,113. It is this amount of rate case expenses that the ALJ recommends ETI be allowed to
recover.
D. Recovery Method
1. Rate Case Expense Allocation and the Recovery Mechanism
ETI proposes to allocate the approved rate case expenses among its retail classes using a
revenue allocator based upon ETI's proforma Test Year revenues. Staff proposes, instead, that the
allocation be based on each retail rate classes' s revenue requirement as approved by the Commission.
Staff argues that its approach would be more consistent with recent Commission precedent. 133
Staffs specific recommendation is as follows:
[T]hat ETI' s Schedule RCE-2 rates be set in the compliance phase of this
proceeding by multiplying the approved total amount by Staffs recommended
class allocator and dividing the resulting class share both by ETI's proposed
three-year amortization period and also by ETI's proposed class billing
determinants. 134
133
Stafflnit. Br. at 17; Staff Ex. 1 (Murphy Direct) at 4-5.
134
Staff Ex. 1 (Murphy Direct) at 5.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE35
PUC DOCKET NO. 40295
Staff further recommends that ETI be required to track its collections on Rider RCE and
terminate billing in the month in which the approved amount has been billed. 135 ETI does not object
to Staffs approach to allocation, so long as the Commission's final order includes standard language
allowing the company to seek recovery of any additional rate case expenses incurred after September
30, 2012, in its subsequent rate case. 136 Staff does not object to this request by ETI. 137 No other
party objects to this approach, and the ALJ can find no reason to do so either.
2. ETl's Request to Earn a Return on the Unpaid Balance of Rate Case
Expenses
ETI asks that it be allowed to recover its rate case expenses over three years, and that it be
allowed to recover a return on the unpaid balance of the expenses during that time. 138 No party
objects to the three-year duration, but Staff opposes ETI's request to earn interest on its rate case
expenses, contending that the Commission has consistently refused the recovery of a return on
unamortized rate case expenses. 139 State Agencies agree with Staff. 140
ETI responds by arguing that it is simply seeking to recover a necessary component of a cost
that is amortized over a period of time. According to ETI, the request for a return on the unpaid
balance merely represents the time value of money and the cost of the company's lost opportunity to
use the funds elsewhere. 141 ETI cites to several Commission precedents in which a utility was
allowed to recover interest on various cost-of-service items, including Docket 39896, in which ETI
was allowed to earn a return on the unamortized balance of its Hurricane Rita Regulatory Asset over
135
Staff Ex. 1 (Murphy Direct) at 5.
136
ETI Ex. 7 (Considine Rebuttal) at 5.
137
Stafflnit. Br. at 18.
138
ETI Ex. 5 (Considine Rebuttal) at 7.
139
Staffs Init. Br., pp. 5-6.
140
State Agencies' Reply Br., pp. 3, 16.
141
ETI's Reply Br., pp. 23-24.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE36
PUC DOCKET NO. 40295
five years. 142 ETI does not, however, cite to any Commission precedent specifically authorizing a
return on unpaid rate case expenses.
Staff has the better argument. In Docket 30706, CenterPoint Energy Houston Electric
(CenterPoint) sought to recover its rate case expenses over three years with a return on the unpaid
balance. The Commission rejected CenterPoint's request for a return, explicitly noting its "practice
of not permitting utilities to receive interest on unpaid rate-case expenses." 143 Consistent with this
clear Commission precedent, the ALJ recommends that ETI's request to recover a return on the
unpaid balance of its rate case expenses during the three-year payoff period be denied.
V. CONCLUSION
The ALJ recommends that the Commission implement the findings of the ALJ set forth in the
discussion above by adopting the following proposed findings of fact and conclusions oflaw in the
Commission's final order.
VI. PROPOSED FINDINGS OF FACT, CONCLUSIONS OF LAW, AND
ORDERING PARAGRAPHS
A. Findings of Fact
1. Entergy Texas, Inc. (ETI or the Company) is an investor-owned electric utility with a retail
service area located in southeastern Texas.
2. On November 28, 2011, ETI filed an application (the ETI Application) requesting, among
other things, approval of a proposed increase in annual base rate revenues of approximately
$111.8 million over adjusted test year revenues, and a new rider for recovery of costs related
to purchased power capacity.
142
Docket 39896, Proposal for Decision at 17-23; see also, Petition ofTexas-New Mexico Power Company for Approval
ofRegulatory Asset Treatment ofExpenses Related to System Benefit Fund Payments, Docket No. 26942, Order at 4
(Findings of Fact 26-29)(Aug. 22, 2003).
143
Application ofCenterPoint Energy Houston Electric, LLCfor a Competition Transition Charge, Docket No. 30706,
Order at 32 (Jul. 14, 2005).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE37
PUC DOCKET NO. 40295
3. On November 29, 2011, the Public Utility Commission of Texas (Commission or PUC)
referred the ETI Application to the State Office of Administrative Hearings (SOAR) for a
hearing and the matter was assigned docket number 39896 (Docket 39896).
4. On April 4, 2012, in Docket 39896, the ALJs issued SOAR Order No. 13 severing rate case
expense issues into a new docket, the case at issue here, Application ofEntergy Texas, Inc.
for Rate Case Expenses Severed from PUC Docket No. 39896, Docket No. 40295.
5. The hearing on the merits in Docket 39896 was held in April-May 2012.
6. The Proposal for Decision (PFD) in Docket 39896 was issued July 6, 2012.
7. The Commission issued its final order in Docket 39896 on November 2, 2012.
8. The hearing on the merits in the present docket, Docket 40295, was held on November 28,
2012. The record closed on December 21, 2012, following the filing of post-hearing briefs.
9. The following parties were granted intervenor status in this docket: Office of Public Utility
Counsel (OPUC); the cities of Anahuac, Beaumont, Bridge City, Cleveland, Conroe, Dayton,
Groves, Houston, Huntsville, Montgomery, Navasota, Nederland, Oak Ridge North, Orange,
Pine Forest, Rose City, Pinehurst, Port Arthur, Port Neches, Shenandoah, Silsbee, Sour Lake,
Splendora, Vidor, and West Orange (Cities); State Agencies (State Agencies); and Texas
Industrial Energy Consumers (TIEC). The staff (Staff) of the Commission was also a
participant in this docket.
10. In Docket 39896, ETI adjusted its request for a proposed increase in annual base rate
revenues to approximately $104.8 million over adjusted Test Year revenues.
11. In the PFD in Docket 39896, the ALJs recommended an overall rate increase of
$28.3 million.
12. In its final order in Docket 39896, the Commission largely followed the recommendations
contained in the PFD, but reduced ETI's overall rate increase to $27.7 million.
13. In this docket, ETI seeks to recover $8.8 million in rate case expenses associated with
Docket 39896.
14. Of that total, $7 .6 million was incurred by ETI and $1.2 million was incurred by Cities.
15. Cities proved that, through August 31, 2012, they reasonably incurred rate case expenses of
$1,125,768.61 in Docket 39896 and this docket.
16. Cities reasonably estimated that their total rate case expenses in Docket 39896 and this
docket after August 31, 2012 will total $75,800.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE38
PUC DOCKET NO. 40295
17. The amount of rate case expenses sought by ETI ($8.8 million) is high, both in absolute
terms, and in relation to the rate increase ultimately obtained by ETI in Docket 39896
($27.7 million).
18. Rate case expenses for ETI in the amount of $7,344,113 are reasonable and necessary and
should be allowed as a cost or expense by the Company. This amount is calculated by
reducing the requested amount by the amounts listed and for the reasons stated below:
a. $207 ,683 in depreciation of office equipment owned by Entergy Services, Inc. (ESI)
(an affiliated company of ETI) and used by ESI employees for their work in
Docket 39896 is not reasonable and is properly disallowed.
b. $281 for meals over $25 was erroneously sought by ETI, is not reasonable, and is
properly disallowed.
c. $10 for clothing purchased by an attorney for ETI is not reasonable and is properly
disallowed.
d. $40 for laundry charges by an attorney for ETI is not reasonable and is properly
disallowed.
e. $480 for a lodging charge unsupported by receipts is not reasonable and is properly
disallowed.
f. $1,27 5, 738 attributable to unreasonable and overly aggressive arguments pursued by
ETI in Docket 39896 related to financially-based incentive compensation and
transmission equalization payments is properly disallowed.
B. Conclusions of Law
1. ETI is a "public utility'' as that term is defined in the Public Utility Regulatory Act (PURA)
§ 11.004(1) and an "electric utility" as that term is defined in PURA § 31.002(6).
2. The Commission exercises regulatory authority over ETI and jurisdiction over the subject
matter of this application pursuant to PURA §§ 32.001, 32.101, 33.002, 33.051, and
36.101-111.
3. SOAR has jurisdiction over matters related to the conduct of the hearing and the preparation
of a proposal for decision in this docket, pursuant to PURA § 14.053 and Tex. Gov't Code
§ 2003.049.
4. This docket was processed in accordance with the requirements of PURA and the Texas
Administrative Procedure Act, Tex. Gov't Code Chapter 2001.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE39
PUC DOCKET NO. 40295
5. Pursuant to PURA § 33.051, the Commission has jurisdiction over an appeal from a
municipality's rate proceeding.
6. Cities bore the burden to prove that the rate case expenses they incurred were reasonable.
PURA§ 33.023.
7. Cities are entitled to reimbursement by ETI for:
a. rate case expenses of $1,125,768.61 incurred in Docket 39896 and this docket
through August 31, 2012; and
b. actual expenses incurred by Cities in Docket 39896 and this docket after August 31,
2012, including any appeals, up to a maximum possible amount of$75,800.
8. ETI bore the burden of proving that the rate case expenses it incurred in Docket 39896 were
reasonable. PURA§ 36.06l(b).
9. ETI proved the reasonableness of its rate case expenses in the amount of $7,344.113, and
is entitled to claim that amount as a cost.
C. Proposed Ordering Paragraphs
In accordance with these findings of fact and conclusions oflaw, the Commission issues the
following orders:
1. The Proposal for Decision prepared by the SOAH ALJ s is adopted to the extent consistent
with this Order.
2. All other motions, requests for entry of specific findings of fact and conclusions oflaw, and
any other requests for general or specific relief, if not expressly granted, are denied.
3. Cities' and ETI's requests to recover rate case expenses are granted to the extent consistent
with this Order.
SIGNED February 19, 2013.
~B~TER
ADMINISTRATIVE LAW JUDGE
STATE OFFICE OF ADMINISTRATIVE HEARINGS
Appendix B
Commission's Final Order in Docket No. 40295
PUC DOCKET NO. 40295
SOAH DOCKET NO. XXX-XX-XXXX
APPLICATION OF F,NTERGY §
TEXAS, INC. FOR RATE CASE §
EXPENSES PERTAINING TO PUC § OF TEXAS
DOCKET NO. 39896 §
ORDER
This Order addresses the rate-case expenses pertaining to Docket No. 39896, 1 Entergy
Texas, Inc. 's last rate case. Entergy requested $8.8 million in rate-case expenses associated with
Docket No. 39896-$7.6 million for Entergy's own rate-case expenses and $1.2 million for
Cities' rate-case expenses. The proposal for decision in this docket was issued on February 19,
2013. In the proposal for decision, the ALJ recommended allowing Cities' rate-case expenses
incurred through August 31, 2012, plus up to $75,800 in rate-case expenses as they are incurred
alter August 31, 2012. The ALJ also recommended that Entergy's rate-case expenses be reduced
to account for Entergy taking certain positions in the rate case regarding financially-based
incentive compensation and transmission equalization expenses. The Commission considered
the proposal for decision at the April 11 and April 25, 2013 open meetings. The Commission
adopts in part and reverses in part the proposal for decision, including findings of fact and
conclusions of law.
I. Estimated Rate-Case Expenses
The Commission reverses the proposal for decision regarding Cities' $75,800 in
estimated rate-case expenses to be incurred after August 31, 2012. 2 In Docket No. 37772, the
Commission found that approving estimated rate-case expenses for two different parties
representing Cities is not in the public interest and disallowed their recovery in the rate-case
expense surcharge, but did not prohibit the Cities from seeking recovery of actual rate-case
1
lpplicalirm o( Enter.l{y Texas. Inc. fId. at 32-34.
6
Application of AEP Texas Central Company for Authority to Change Rates, Docket No. 28840, Proposal
for Decision at 92-97, Findings of Fact Nos. 164-170, Order at 35 (Aug. 15, 2005); Application of AEP Texas
Central Company for Aulhority to Change Rates, Docket No. 33309, Proposal for Decision at 116-121, Finding of
Fact No. 82, Order on Rehearing at 12 (March 4, 2008); Application cf Oncor Electric Delivery Company, LLC, for
Alllhority to Change Rates, Docket No. 35717, Proposal for Decision at 96-100, Finding of Fact No. 93, Order on
Rehearing at 22 (Nov. 30, 2009); and Application of CenterPoint Electric Delivery Company. llC, for Authority to
Change Rates, Docket No. 38339, Proposal for Decision at 66-67, Findings of Fact Nos. 81-83, Order on Rehearing
at 22 (June 23, 2011).
7
Docket No. 39896, Order on Rehearing at 5-6, 7-8 (Nov. 2, 2012).
PUC Dorket No. 402<)5 Order P:1ge J of8
SOAH Oocket No. XXX-XX-XXXX
case expense request, reduced hy $208,494 in disallowances made by the ALJ 8 and atlinned by
the Commission. The Commission further reduces this amount by an additional $522.244.66,
which is the amount of rate-case expenses related to tinancially-baseId. 084
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE79
PUC DOCKET NO. 28840
Operating Measures
Measure274 Meaning Weight
Reliability SAIFI System average interruption 12.5%
frequency index; measure of
outage frequency2 75
Reliability CAIDI Customer average interruption 12.5%
duration index; measure of length
of average interruption276
Commission Complaints Number of state regulatory 6%
complaints277
Customer Satisfaction Third party survey of customer 3%
satisfaction levels278
Operating Measures subtotal 34%
Grand total 100%
These criteria are not used to measure the performance of the Applicant's individual employees.
Instead, they are used to measure the performance of AEP as a corporate entity--not just TCC or the
other subsidiaries. 279 Thus, to the extent that the Applicant's employees are given an incentive, their
rewards are made with respect to the overall performance of the holding company.
274
CCR Ex. 5 at 151.
275
Tr. at 3056.
216 Id.
277
Tr. at 3058.
278
Tr. at 3059.
279
Tr. at 3065. One could argue that each employee's performance affects the performance of the company
as a whole.
r·
085
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE80
PUC DOCKET NO. 28840
With regard to the measures themselves, the Financial Measures are of more immediate
°
benefit to shareholders and less so to ratepayers. 28 Conversely, the Operating Measures are of more
immediate benefit to ratepayers and less so to shareholders. 281 The question is whether these various
interests satisfy the regulatory scheme by which expenses may be included as part of a proposed rate
change. By statute, the Commission may not consider for ratemaking purposes an "expenditure,
including an executive salary, ... [that the Commission] finds to be unreasonable, unnecessary, or
not in the public interest."282 By rule, the Commission has interpreted the "public interest"
requirement to mean that an expense is "reasonable and necessary to provide service to the
public."283 [Emphasis supplied.]
CCR argues that the Commission should follow the lead of a number of other states, which
disallow incentive compensation costs as a matter of policy. The reason, according to CCR, is that
incentive payments are not related to improved utility service. Instead, their goal is to improve the
stock or financial performance of the corporation. 284 CCR argues that the ratepayers and
shareholders should split the cost equally. 285
Cities argue a loser-takes-none approach: none of the Applicant's test year amount incentive
expense should be allowed since the incentive plans provide far more benefits to shareholders than
to ratepayers. 286
280
Tr. at 3048.
281
Tr. at 3049.
282
PURA § 36.062.
283
P.U.C. SUBST. R. 25.23l(b)
284
CCR Initial Brief at 25. See, U.S. West Communications, Inc. v. Public Service Comm 'n, 901 P.2d 270,
27 6-77 (Utah 1995); Central Illinois Public Service Company Proposed General Increase In Natural Gas Rates, Docket
No. 02-0798 (Cons.), 2003 Ill. PUC LEXIS 824, p. 115 (Illinois Commerce Comm'n 2003); Application of Wisconsin
Power and Light Company as an Electric, Natural Gas and Water Utility for Authority to Change Electric, Natural Gas,
and Water Rates, Docket No. 6680-UR-l 13, 2003 Wisc. PUC LEXIS 822, pp. 40-41 (Wisconsin Public Service
Comm'n 2003); Petition ofNorthern States Power Company's Gas Utility for Authority to Change its Schedule of Gas
Rates for Retail Customers Within the State ofMinnesota, 146 P. U .R.4th 1, pp. 40-43 (Minnesota Public Util. Comm'n
1993); Application ofMinnegasco, a Division ofNorAm Energy Corp.,for Authority to Increase its Natural Gas Rates
in Minnesota, 170 P.U.R.4th 193, pp. 69-77 (Minnesota Public Util. Comm'n 1996).
285
CCR Initial Brief at 26.
286
Cities Reply Brief at 46.
086
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE81
PUC DOCKET NO. 28840
The Applicant makes a plausible case for including in the cost of service the 34% portion of
the incentive expense that is related to Operational Measures. By their very nature, Operational
Measures reflect goals that relate to the public interest. Indeed, many are required to be considered
as independent issues in this proceeding. Although the Operational Measures relate to AEP as a
corporate holding company rather than to the Applicant, the Applicant shares in those Operational
Measures on an allocated basis. The ALJs find that the goals of the Operational Measures are in the
public interest and reasonable and necessary to provide service to the public.
Although the Financial Measures may have been in the shareholders' interest, the Applicant
could not show that they were in the public interest. The Applicant's briefasserts that "although the
various incentive compensation plan goals may not directly benefit customers, this is beside the
point."287 [Emphasis in the original.] The ALJs acknowledge the first half of the statement, and we
recommend that the Commission include in the cost of service the portion of the incentive
compensation that relates to Operational Measures, 34% of $4.42 million.
E. Pension Expense
The Applicant proposes to increase its test year pension expenses by $7.2 million. 288 The
following table reflects the amounts of the Applicant's historical and projected pension-related
expenses and contributions for plan years 2000-2005. 289 Projected amounts are shown in italics:
287
Applicant's Initial Brief at 81.
288
Tr. at 271; TCC Ex. 2.1, Schedule II-D-2, Attachment at 3.
289
"Plan years" appear to coincide with calendar years. See, TCC Ex. 20 at 11. r 087
PUC DOCKET NO. 28840
SOAH DOCKET NO. XXX-XX-XXXX
APPLICATION OF AEP TEXAS § PUBLIC UTILITY COMMISSION
CENTRAL COMPANY FOR §
AUTHORITY TO CHANGE RATES § OF TEXAS
ORDER
This Order addresses the application of AEP Texas Central Company (TCC) for
authority to change its rates. TCC initially filed its application on November 3, 2003,
seeking approval of a revenue requirement of $519.9 million. For the reasons discussed
in this Order, the Commission determines that TCC’s appropriate revenue requirement is
$443,607,238. The reduction reflects an agreed disallowance of $10.5 million in affiliate
expenses, as well as additional disallowances as determined by the Commission. As
allocated, the distribution portion of TCC’s current revenue requirement will increase by
$5.3 million, whereas the wholesale transmission portion will decrease by $14.1 million.
As discussed in this Order, the Commission adopts in part and rejects in part the
proposal for decision (PFD) and remand PFD issued by the State Office of
Administrative Hearings (SOAH) administrative law judges (ALJs) in this proceeding,
including the findings of fact and conclusions of law.
I. Procedural History
The Commission referred this case to SOAH on November 4, 2003, and SOAH
issued its initial PFD on July 1, 2004. The Commission issued an Order on Remand on
July 28, 2004, directing SOAH to consider the appropriate amount for a consolidated tax-
savings adjustment, which was not calculated in the initial PFD. On August 25, 2004, the
Commission issued a Second Order on Remand, directing SOAH to provide further
evaluation regarding the following issues: affiliate costs, distribution administrative and
general (A&G) expense adjustments, depreciation expense, net salvage, special meter
reading fee, connect fee and service reconnect fee, and priority disconnect fee. SOAH
PUC Docket No. 28840 Order Page 35 of 61
SOAH Docket No. XXX-XX-XXXX
F. Salary Adjustments and Related Taxes
163. Of the $679,344 in salary adjustments and related taxes proposed by the
Applicant, $508,761 was proposed for post-test-year raises for staff.
G. Incentive Compensation
164. The compensation packages that the Company offers its employees include a base
payroll amount as well as an incentive-compensation portion. Both portions are
part of an overall compensation package that is designed to be competitive in the
marketplace and allow the Company to attract and retain qualified individuals as
employees.
165. The Company requests to include the test-year level of incentive-compensation
expense of $4,422,937 in cost of service.
166. The Company’s incentives are set through two types of performance measures,
financial and operational.
167. Thirty-four percent of the incentive-compensation expenses are for operational
measures.
168. To the extent that the Applicant’s employees are given an incentive, their rewards
are made with respect to the overall performance of the holding company.
169. The financial measures are of more immediate benefit to shareholders, and the
operating measures are of more immediate benefit to ratepayers.
170. Incentives to achieve operational measures are necessary and reasonable to
provide T&D utility services, but those to achieve financial measures are not.
H. Pension Expense
171. The Company proposes to increase test-year pension expenses by $7,264,784
from $30,812.
PUC Docket No. 28840 Order Page 56 of 61
SOAH Docket No. XXX-XX-XXXX
40. A utility that provides a service that does not come within the definition of any of
the first three categories may seek to treat that offering as an “other” service.
41. An offering may properly be characterized as an “other” service; however, only if
the service satisfies specific provisions of the Commission’s rule. “Other
services” are “limited to those services that: (I) maximize the value of [T&D]
system service facilities, and (II) are provided without additional personnel and
facilities other than those essential to the provision of [T&D] system services.”
P.U.C. SUBST. R. 25.342(f)(1)(D)(i)(I) and (II). If the offering satisfies that
definition, then the utility is also required to “credit all revenues received from the
offering of this service during the test year after known and measurable
adjustments are made to lower the revenue requirement of the transmission and
distribution utility on which the rates are based.”
42. Whatever its intention in approving the creation of the “other service” category,
the Commission made clear that all revenues–and not net revenues–should be
credited to the cost-of-service calculation. If, however, the costs and revenues of
providing the other service are not included in the calculation of rates, then the
test-year margins (revenues minus costs) received from the service should be
credited to the cost-of-service calculation.
43. Deleted.
44. The Company failed to meet the legal requirements to recover $508,761 of the
$679,344 in proposed salary adjustments and related taxes.
45. The Applicant met its burden of proof with regard to incentive compensation but
only with respect to that portion relating to Operational Measures; the amount
includible in the cost of service is 34% of $4.42 million.
46. TCC met its burden of proof with regard to pension expenses includible in the
cost of service in the amount of $30,812.
47. The Applicant failed to meet its burden of proof on its proposed expense item for
OPEB; the proposed expense item is not includible in the cost of service.
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 39896
APPLICATION OF ENTERGY TEXAS, § BEFORE THE STATE OFFICE
INC. FOR AUTHORITY TO CHANGE §
RATES, RECONCILE FUEL COSTS, § OF
AND OBTAIN DEFERRED §
ACCOUNTING TREATMENT § ADMINISTRATIVE HEARINGS
PROPOSAL FOR DECISION
I. INTRODUCTION [Germane to Preliminary Order Issue Nos. 1 and 4]
Entergy Texas, Inc. (ETI or the Company) is an investor-owned electric utility with a retail
service area located in southeastern Texas. ETI serves retail and wholesale electric customers in
Texas. As of June 30, 2011, ETI served approximately 412,000 Texas retail customers. The Federal
Energy Regulatory Commission (FERC) regulates ETI’s wholesale electric operations.
On November 28, 2011, ETI filed an application requesting approval of: (1) a proposed
increase in annual base rate revenues of approximately $111.8 million over adjusted revenues for the
period beginning July 1, 2010, and ending June 30, 2011 (Test Year); (2) a set of proposed tariff
schedules presented in the Electric Utility Rate Filing Package for Generating Utilities
accompanying ETI’s application and including new riders for recovery of costs related to purchased
power capacity and renewable energy credit requirements; (3) a request for final reconciliation of
ETI’s fuel and purchased power costs for the reconciliation period from July 1, 2009, to June 30,
2011 (Reconciliation Period); and (4) certain waivers to the instructions in Rate Filing Package
Schedule V accompanying ETI’s application. The rate year for ETI’s proposed changes is June 1,
2012, through May 31, 2013 (Rate Year).1 On April 13, 2012, adjusted its request for a proposed
increase in annual base rate revenues to approximately $104.8 million over adjusted Test Year
revenues.
1
During the hearing the parties used the term “Rate Year” to refer to the period June 2012 through May
2013. This was intended to represent the first 12 months of the rates adopted in this case. However, the rates
in this case will not go into effect (as temporary rates) until at least June 30, 2012. Nevertheless, for purposes
of this PFD, Rate Year will refer to the period June 2012 through May 2013.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 8
PUC DOCKET NO. 39896
 Incentive Compensation
ETI should not be entitled to recover its financially based incentive compensation costs.
Thus, the ALJs recommend removing $6,196,037 from ETI’s requested operation and maintenance
(O&M) expenses. Additionally, an additional reduction should be made to account for the FICA
taxes that ETI would have paid as a result of those costs.
 Compensation and Benefit Levels
ETI met its burden to prove the reasonableness of its base pay and incentive package costs.
It is reasonable to view market price for these categories of costs as lying within a range of +/-
10 percent of median, rather than being a single point along a spectrum. As to both base pay and the
incentive package, ETI has proven that its costs fall within such an acceptable range. Accordingly,
the ALJs recommend rejecting the adjustments sought by Cities.
 Nonqualified Executive Retirement Benefits
The ALJs recommend an adjustment to remove $2,114,931, representing the full costs
associated with ETI’s non-qualified executive retirement benefits.
 Employee Relocation Costs
The Commission should allow ETI’s relocation expenses.
 Executive Perquisites
The ALJs recommend an adjustment to remove $40,620, representing the full cost of ETI’s
executive perquisite costs.
5. Interest on Customer Deposits
The ALJs recommend using the active customer deposits amount of $35,872,476 and the
2012 interest rate, which produces a recommended interest expense of $43,047 ($35,872,476
multiplied by .12 percent).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 165
PUC DOCKET NO. 39896
full-time equivalent calculations need to be corrected. She included an incorrect assumption
regarding part time employee salaries. Ms. Givens assumed that a part time employee’s average
salary is 50 percent of the full time average salary. In his rebuttal testimony, Mr. Considine
provided the correct calculation of full time equivalents, thereby making it unnecessary to rely upon
an assumed average.567 According to Mr. Considine, the combined impacts of these errors is that
Ms. Givens’ ETI headcount adjustment overstated her O&M payroll reduction by $224,217, and her
ESI headcount adjustment understated her O&M payroll increase by $37,531.568 No party
challenged these corrected numbers.
The ALJs are unpersuaded by Cities’ attempt to exclude the April 2012 pay raises. There
can be no real dispute about the fact that the pay raises are known and measurable. Moreover, there
is an obvious logical inconsistency in the Cities’ position – on the one hand they oppose
consideration of certain pay raises because they fall outside the Test Year, and on the other hand
they support consideration of headcount reductions even though they also fall well outside the Test
Year.
The ALJs are also persuaded that, conceptually, the adjustments suggested by Staff are
reasonable and appropriate. Indeed, all parties agree on this point. Moreover, no party challenged
the corrections to Staff’s adjustments that were suggested by ETI, and the ALJs can find no basis for
challenging those corrections. Thus, the ALJs recommend that the Commission: (1) accept the
payroll adjustments proposed in the ETI application; and (2) accept the further payroll adjustments
proposed by Staff, corrected by ETI.
2. Incentive Compensation
One of the hotly contested issues concerns the extent to which ETI should be allowed to
recover, through its rates, the incentive compensation it pays to its employees. All parties agree that
Commission precedent generally identifies two types of incentive compensation, only one of which
is recoverable. Specifically, pursuant to Commission precedent, incentive compensation that is tied
567
Id. at 34.
568
Id. at MPC-R-5, and MPC-R-6.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 166
PUC DOCKET NO. 39896
to operational goals is recoverable, while incentive compensation that is tied to financial goals is
not.569 In its application, however, ETI requests that it be allowed to recover its Test Year costs of
all of its incentive compensation costs, regardless of whether those costs are tied to operational goals
or to financial goals.
(a) Financially Based Incentive Compensation Should Not Be Recoverable
ETI acknowledges that costs of incentive compensation tied to financial goals have typically
been disallowed by the Commission. However, ETI asks for the Commission to reconsider its
precedents on this issue.570 ETI argues that the Commission precedent is not, and should not be, a
hard and fast rule. ETI contends that the reason why cost recovery has been denied for incentive
compensation in prior rates cases is that, in those prior cases, there was “a lack of evidence showing
sufficient customer benefits.”571 ETI asserts that, in this case, it has assembled evidence not
previously considered by the Commission that shows the benefits to customers of using financial
measures in incentive compensation programs. For example, ETI argues that incentive
compensation that encourages the financial health of a company also benefits customers because:
(1) if a company maintains a financially healthy position, it will tend to have a
lower cost of capital that will in turn benefit customers through lower rates;
(2) a financially healthy company will be more prepared for emergency events
such as storms (which is particularly important in the Gulf Coast areas served
by ETI, which are subject to experiencing hurricanes); and
(3) with financial health, the costs of doing business with suppliers (of both
goods and services, including labor) will remain lower because, for example,
if a company was not in a financially stable condition, suppliers would tend
to demand higher prices or more onerous credit terms, resulting in higher
costs that would lead to higher rates than would otherwise occur.
569
See, e.g.,TIEC Initial Brief at 51-52; see also AEP Application of AEP Texas Central Company for
Authority to Change Rates, See Docket No. 33309, Order on Rehearing at FoF 82 (Mar. 4, 2007); Application
of AEP Texas Central Company for Authority to Change Rates, Docket No. 28840, Order at FoF 164-170
(Aug. 15, 2005).
570
Tr. at 1726.
571
ETI Initial Brief at 129.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 167
PUC DOCKET NO. 39896
ETI witness Kevin Gardner, Vice President of Human Resources for ESI, testified that
customers receive benefits from those portions of the incentive compensation plans that are tied to
financial goals and measures. He explained that incentive compensation based on financial metrics
is a reasonable, necessary, and common component of compensation for companies like ETI. He
also opined that such incentives are a market necessity that ETI must include in its compensation
package so that it can hire and retain talented employees. He contended that customers benefit from
the incentives because they attract and keep qualified people.572 Mr. Gardner further testified that
disallowing financially-based incentives would only encourage utilities to eliminate them, thus
weakening the alignment of employees’ financial interests with the interest of the ratepayers in
having an efficiently run and financially healthy utility. He opined that having only operational
incentives could encourage utilities to overspend in some areas resulting in an incomplete,
unbalanced incentive program that would be atypical when compared with American industry in
general.573
A second ETI witness, Dr. Jay Hartzell, also testified in favor of the concept of allowing ETI
to recover its costs associated with its financially-based incentive compensation. He is a professor
of finance in the business school at the University of Texas at Austin. Dr. Hartzell acknowledged
the historical distinction that has been made by the Commission between compensation tied to
financial measures and compensation tied to operational measures. However, he argues that this
distinction is based upon a “false dichotomy” and that the more appropriate focus should be on
whether customers benefit from the incentive in question, regardless of whether it is a financial or
operational incentive.574 Dr. Hartzell summarized his key opinion as follows:
In my opinion, a well-designed compensation plan that includes incentive
compensation tied to cost controls, profitability, and stock prices would tend to
provide greater benefits to customers than an otherwise similar compensation plan
that did not include any such incentive compensation.575
572
ETI Ex. 36 (Gardner Direct) at 31.
573
Id. at 32.
574
ETI Ex. 15 (Hartzell Direct) at 3-4, 6, and 9-10.
575
Id. at 7.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 168
PUC DOCKET NO. 39896
Dr. Hartzell argues that compensation linked to stock prices (provided it is part of a
reasonable, well-designed compensation plan) has four advantages for customers, :
 helps ensure that managers will consider the financial health of the company when they make
decisions, and it is in customers’ interests for the company be financially healthy;
 provides an incentive for managers and employees to ensure that the company operates
efficiently, resulting in lower rates than would otherwise occur;
 provides a monitoring mechanism for managerial decision-making and the overall quality of
management; and
 results in lower customer costs because capital markets will tend to reward efficient long-term
investments or capital expenditures.576
Dr. Hartzell cited a number of studies which support the theory that the benefits of incentive
compensation linked to stock price and profitability measures extend to customers of the company,
such as by lowering the company’s cost of capital, increasing the company’s ability to respond to
external shocks, improving customer satisfaction, and increasing oversight on managerial
decisions.577
Conversely, Dr. Hartzell opined that if the use of incentive compensation linked to
profitability and stock prices is discouraged, via Commission policy disallowing recovery of the
costs of such compensation, then utility customers would be adversely affected. For example, if
employees did not receive any incentive compensation, salaries would have to be higher to attract
and retain the same quality of talent. Dr. Hartzell also testified that a compensation plan solely
consisting of salary and incentives based on operational performance could likely lead to “horizon
problems,” meaning that, absent incentives to focus on the long run health of the company, managers
might maximize their immediate compensation at the expense of longer-run benefits that the
customer could have enjoyed.578
576
Id. at 13-14.
577
ETI Ex. 15 (Hartzell Direct) at 15-21.
578
Id. at 22-25.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 169
PUC DOCKET NO. 39896
All of the other parties oppose ETI’s efforts to recover the costs of its incentive
compensation tied to financial goals. The parties uniformly agree that the Commission has a well-
established and straightforward policy regarding the recoverability of incentive compensation
through rates: incentive compensation that is tied to operational goals is recoverable; incentive
compensation tied to financial goals is not.579 They contend that ETI’s position in this case flies
directly in the face of that policy. TIEC points out that ETI has offered no legal authority, such as a
statute or rule, which would justify its desire to have the Commission reverse its policy and allow
the recovery of incentive compensation tied to financial goals. State Agencies similarly argue that
ETI failed to establish a reason why the Commission should deviate from its long-standing policy.
The parties also support the reasoning behind the Commission’s policy: that financially-based
incentives are of more immediate benefit to shareholders, not ratepayers, and therefore are not
necessary and reasonable for the provision of service.
State Agencies point out that, in support of his theory that financially-based incentives
provide benefits to ratepayers, Dr. Hartzell relied upon studies of utilities in competitive markets.
Thus, State Agencies contend, the studies are of little to no benefit in evaluating the effects of
financially-based incentives upon ETI customers because ETI is a monopoly that is not subject to
competitive pressures. Moreover, State Agencies examine at length the underlying studies relied
upon by Dr. Hartzell and assert, essentially, that the studies do not fully support the findings that
Dr. Hartzell ascribes to them.
Staff refutes ETI’s contention that the only reason why cost recovery has historically been
denied for financially-based incentive compensation is that there has been a lack of evidence
showing customer benefits. For example, Staff points out that, in one of the prior dockets cited by
ETI, the Commission disallowed recovery for financially-based incentive costs after stating,
“Incentive compensation based on financial measures or goals is of more immediate benefit to
579
TIEC Reply Brief at 35; State Agencies Initial Brief at 14; OPC Reply Brief at 12; Staff Initial Brief at 56;
Cities Initial Brief at 67; see also, Application of AEP Texas Central Company for Authority to Change
Rates, Docket No. 33309, Order on Rehearing at FoF 82 (Mar. 4, 2007); Application of AEP Texas Central
Company for Authority to Change Rates, Docket No. 28840, Order at FoF 164-170 (Aug. 15, 2005).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 170
PUC DOCKET NO. 39896
shareholders.”580 This suggests that the question is not, as ETI contends, whether the incentives
provide any benefit to ratepayers. Rather, the question is whether the incentives are primarily
intended to provide benefits to shareholders.
Mark Garrett, an attorney and certified public accountant who works as a consultant in the
area of public utility regulation, testified on behalf of the Cities in opposition to cost recovery for
financially-based incentive compensation. He stated there are a number of reasons why it makes
sense to exclude financially based incentive costs from rates: (1) there is no certainty from year to
year what the level of incentive payments will be (because incentive payments are conditioned upon
future events and triggers that might not occur), thereby making it difficult to set rates and recover a
level of expense; (2) many of the types of factors that increase earnings per share—such as an
unusually hot summer or customer growth—are outside the control of employees and have no value
to customers; and (3) earnings-based incentives can discourage energy conservation.581 Mr. Garrett
also discussed the results of a survey of 24 other states, which revealed that 17 states closely follow
Texas’ approach, and none allow full recovery of incentive compensation.582
Mr. Garrett testified that ETI will not be placed at a competitive disadvantage in its ability to
obtain and retain qualified employees if its financially-based incentives are disallowed. He stated
that the Company’s total payroll costs for 2011 were 10 percent above the market price, and that
most of the above-market payroll costs derived from the incentive program.583
The ALJs conclude that ETI should not be entitled to recover its financially based incentive
compensation costs. Based upon prior Commission precedents, the ALJs conclude that the issue is
not, as ETI contends, whether such incentives might provide any benefits to customers. The proper
question to be asked is whether they provide benefits most immediately or predominantly to
shareholders. Without a doubt, the primary purpose of financially based incentives, such as
580
Staff Reply Brief at 44, quoting Application of Oncor Electric Delivery Company for Authority to Change
Rates, Docket No. 35717, Order on Rehearing at FoF 92 (Nov. 30, 2009).
581
Cities Ex. 2 (Garrett Direct) at 29-30
582
Id. at 32-38.
583
Id. at 45-46.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 171
PUC DOCKET NO. 39896
incentives tied to earnings per share or stock price, is to benefit shareholders, not ratepayers. Even
construing Dr. Harzell’s testimony in the most generous light, any benefits that might accrue to
ratepayers would be merely tangential to that primary purpose.
Moreover, even if the ALJs were to completely accept as true the opinions offered by
Dr. Hartzell, it would be of limited benefit to ETI because his opinions were almost completely
theoretical. The premise of his testimony was that “a well-designed compensation plan” that
includes incentive compensation tied to financial goals would “tend to provide greater benefits to
customers” than a plan that did not include such compensation.584 He stressed that the customer
benefits of incentive compensation tied to financial goals can only exist if such compensation is part
of a larger, reasonable, and well-designed overall compensation plan.585 However, he did not
meaningfully apply this abstract theory to ETI’s compensation plan. For example, Dr. Harzell did
not offer an evaluation of ETI’s compensation plan and conclude that it is “well designed,” nor did
he testify that ETI’s incentives tied to financial goals actually provide benefits to its customers. He
admitted that he did not study the details of ETI’s incentive plans, nor did he do any type of analysis
to see if the costs of ETI’s incentive programs outweighed their benefits.586 He did not know the
amounts of incentive compensation that was paid by ETI.587 One of his major premises was that
financially-based incentives can benefit customers by lowering their costs, but he did not know how
ETI customer’s costs compared with customer costs in the other Entergy operating companies.588
Another of his major premises was that financially-based incentives can benefit customers by
ensuring the financial health of the Company, but he made no attempt to determine whether ETI
was, in fact, a financially healthy company.589 By confining his testimony to the abstract, it is
impossible to know whether Dr. Hartzell believes that ETI’s incentive compensation tied to financial
goals achieves the customer benefits that he believes such compensation can theoretically achieve.
584
ETI Ex. 15 (Hartzell Direct) at 7 (emphasis added).
585
See, e.g., ETI Ex. 15 (Hartzell Direct) at 13.
586
Tr. at 484.
587
Tr. at 478.
588
Tr. at 480.
589
Tr. at 481-82.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 172
PUC DOCKET NO. 39896
It is true that Mr. Gardner described some of the specifics of ETI’s incentive plans. However,
because Dr. Hartzell did not explain the metrics of what he would consider “a well-designed
compensation plan,” it is impossible to know if ETI’s plan meets those metrics.
Simply put, the ALJs conclude that ETI has failed to establish a sufficient justification for
overturning the well-established Commission policy that financially based incentive compensation is
not recoverable.
(b) The Adjustment for Financially-Based Incentive Compensation Costs
Having concluded that ETI is not entitled to recover the costs of its financially based
incentive programs, it is necessary to determine the amount of those costs so that they may be
removed from consideration in this rate case. The parties disagree on the correct amount. Staff
argues that $5.3 million of ETI’s incentive compensation is financially based.590 TIEC contends the
correct number is $6.2 million.591 Cities contend it is $8.4 million.592
Broadly speaking, ETI has two categories of incentive compensation programs – annual
programs and long-term programs. ETI witness Gardner testified that 100 percent of ETI’s
long-term programs are financially based, whereas an average, representing a far lower percentage,
of the Company’s annual programs are financially based.593 Staff witness Givens applied those
percentages to determine her estimate of the amount spent by ETI in the Test Year on financially
based incentives. As to the Company’s long-term programs, she recommended removing the entire
costs of those programs (i.e. 100 percent) from the cost of service. As to the Company’s annual
programs, she recommended removing average percentage of the costs of those programs.
Ms. Givens then applied the FICA tax rate to the total amount she identified as financially based
costs to account for direct taxes that ETI would have paid as a result of those costs. By her estimate,
590
Staff Initial Brief at 56. (As discussed more below, Staff’s original estimate was roughly $5.6 million.
The estimate was reduced, however, in response to supplemental payroll tax information supplied to Staff by
ETI.)
591
TIEC Initial Brief at 53-54.
592
Cities Initial Brief at 70.
593
ETI Ex. 36 (Gardner Direct) at 30.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 173
PUC DOCKET NO. 39896
the FICA taxes associated with ETI’s financially based incentives paid in the Test Year totaled
$429,096. In total, Ms. Givens recommended removing $5,609,093 (representing ETI’s financially
based incentives paid in the Test Year, plus FICA taxes associated with those payments) from ETI’s
requested O&M expenses. However, based upon subsequent additional information supplied by
ETI594 relative to the actual payroll taxes paid by the Company for its financially based incentive
compensation, Staff has agreed to lower its estimate of FICA taxes from $429,096 to $143,801.
Thus, Staff now recommends removing $5,323,798 (representing ETI’s financially based incentives
paid in the Test Year, plus FICA taxes associated with those payments) from ETI’s requested O&M
expenses.595
Like Ms. Givens for Staff, TIEC witness Pollock relied on the numbers and percentages
concerning ETI’s incentive programs that were provided by Mr. Gardner. However, Mr. Pollock
calculated those numbers and percentages in a slightly different manner, leading to a different
recommended reduction amount. Just as Ms. Givens did, as to the Company’s long-term programs,
he recommended removing the entire costs of those programs from the cost of service. ETI witness
Gardner testified that actual percentages of each annual program were quite different than the
average percentages for all programs used by Ms. Givens.596 Thus, as to the Company’s annual
programs, while Ms. Givens applied the average percentage reduction to all of the annual programs,
Mr. Pollock applied the actual percentage reductions applicable to each of the annual programs.
Based on Mr. Pollock’s calculations, TIEC recommends removing $6,196,037 (representing ETI’s
financially based incentives paid in the Test Year) from ETI’s requested O&M expenses.597 TIEC
appears not to have taken into account any payroll taxes associated with ETI’s financially based
incentives.
Cities witness Garrett took a substantially different approach when he calculated his estimate
of ETI’s financially based incentive costs. He agreed with Ms. Givens and Mr. Pollock that
594
ETI Ex. 46 (Considine Rebuttal).
595
Staff Ex. 1 (Givens Direct) at 15-22; Staff Initial Brief at 56-63.
596
ETI Ex. 36 (Gardner Direct) at 30 and KGG-4.
597
TIEC Ex. 1 (Pollock Direct) at 41-45 and JP-7; TIEC Initial Brief at 51-54.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 174
PUC DOCKET NO. 39896
100 percent of the Company’s long-term program costs should be removed from the cost of service.
As to the annual programs, however, Mr. Garrett defined what qualifies as “financially based” much
more broadly than ETI, Staff, and TIEC. ETI witness Gardner testified that, when the Company’s
five annual programs were averaged together, specific percentages of those programs were
financially based, aimed at “cost control,” and aimed at “cost control, operational, safety.”598
Mr. Garrett added together the percentages representing the financially-based costs, the cost-control
costs, and roughly one-third of the cost-control, operational safety costs to arrive at the figure he
identified as the amount of ETI’s costs for its annual programs that is “related to financial
performance measures.”599 Cities contend this approach is supported by the decision in a prior
docket.600 Based on Mr. Garrett’s calculations, Cities recommend removing $8,397,232
(representing ETI’s incentives “related to financial performance measures” paid in the Test Year)
from ETI’s requested O&M expenses.601 Mr. Garrett also agreed with Ms. Givens that an additional
reduction should be made to account for the FICA taxes that ETI would have paid as a result of
those costs.602
The ALJs reject Cities’ attempt to broadly expand the definition of what qualifies as a
financially based incentive to include items such as cost control measures. Cities’ primary
justification for doing so is that the Commission has done so previously in the AEP Texas case. As
pointed out by ETI, however, the Commission did so in that case merely because AEP Texas lumped
its cost control measures in with its financially based incentive costs. The evidence in this case
demonstrates that ratepayers benefit when a utility incentivizes its employee to control costs. Even
TIEC witness Pollock testified that “incentives that encourage employees to minimize costs are
probably more or less in the best interest of ratepayers.”603 ETI further provided evidence
598
ETI Ex. 36 (Gardner Direct) at 30 and KGG-4.
599
Cities Ex. 2 (Garrett Direct) at 39-40, 46-50, MG2.10.
600
Cities Initial Brief at 68, Application of AEP Texas Central Company for Authority to Change Rages,
Docket No. 28840, Final Order (August 15, 2005).
601
Cities Ex. 1 (Garrett Direct) at 51-52 and MG2.10; Cities Initial Brief at 70.
602
Cities Ex. 1 (Garrett Direct) at 53.
603
Tr. at 1528.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 175
PUC DOCKET NO. 39896
establishing that cost control incentives that result in lower costs for the Company likewise result in
lower rates for customers.604
As to the approaches advocated by TIEC and Staff, the ALJs conclude that TIEC’s approach
more accurately captures the true cost of ETI’s financially based incentive programs. Rather than
averaging across all of ETI’s annual programs (as was done by Staff), TIEC used the percentage
applicable to the single annual program that included a component of financially based costs. Thus,
the ALJs recommend removing $6,196,037 (representing ETI’s financially based incentives paid in
the Test Year) from ETI’s requested O&M expenses. Additionally, the ALJs agree with Staff and
Cities that an additional reduction should be made to account for the FICA taxes that ETI would
have paid as a result of those costs. That amount is not specifically known at this time.
3. Compensation and Benefits Levels
In the application, ETI included, as part of its labor costs, $54,965,005 in base payroll paid
by ETI and ESI in the Test Year. It also included $20,428,817 in costs associated with various
benefits (such as medical/dental, and life insurance) that ETI and ESI provided to their employees.605
Cities contend that the amounts for base pay and the benefits package should be reduced by
$989,370 and $2,860,034, respectively, because the amounts paid were above the market price.606
No other party challenges the reasonableness of the base payroll and benefits package.
As to base payroll, Cities contends that the amount paid by ETI and ESI was 1.8 percent
above the prevailing market price (above market).607 Cities witness Garrett acknowledges that ETI
and ESI are free to pay their employees at above market wages, but he contends that ratepayers
should only be asked to pay the market rate for wages, which he contends constitute the only
“necessary” costs of providing utility service. Thus, Mr. Garrett and Cities recommend a 1.8 percent
604
ETI Ex. 50 (Gardner Rebuttal) at 6-7, ETI Initial Brief at 137-38.
605
Cities Ex. 2 (Garrett Direct) at 25, MG2.8, and MG2.9.
606
Id.
607
Id. at 25 and MG2.8.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 352
PUC DOCKET NO. 39896
126. Staff has appropriately updated headcount levels to the most recent available data but errors
made by Staff should be corrected. The corrections related to: (a) a double counting of three
ETI and one ESI employee; (b) inadvertent use of the ETI benefits cost percentage in the
calculation of ESI benefits costs; (c) an inappropriate reduction of savings plan costs when
such costs were already included in the benefits percentage adjustments; and (d) corrections
for full-time equivalents calculations. Staff’s ETI headcount adjustment (AG-7) overstated
operation and maintenance (O&M) payroll reduction by $224,217, and ESI headcount
adjustment (AG-7) understated O&M payroll increase by $37,531.
127. ETI included $14,187,744 for incentive compensation expenses in its cost of service.
128. The compensation packages that ETI offers its employees include a base payroll amount,
annual incentive programs, and long-term incentive programs. The majority of the
compensation is for operational measures, but some is for financial measures.
129. Incentive compensation that is based on financial measures is of more immediate and
predominant benefit to shareholders, whereas incentive compensation based on operational
measures is of more immediate and predominant benefit to ratepayers.
130. Incentives to achieve operational measures are necessary and reasonable to provide utility
services but those to achieve financial measures are not.
131. The $5,376,975 that was paid for long term incentive programs was tied to financial
measures and, therefore, should not be included in ETI’s cost of service.
132. Of the amounts that were paid pursuant to the Executive Annual Incentive Plan, $819,062
was tied to financial measures and, therefore, should be disallowed.
133. In total, the amount of incentive compensation that should be disallowed is $6,196,037
because it was related to financial measures that are not reasonable and necessary for the
provision of electric service.
134. The amount of incentive compensation that should be included in the cost of service is
$7,991,707.
135. To attract and retain highly qualified employees, the Entergy Companies provide a total
package of compensation and benefits that is equivalent in scope and cost with what other
comparable companies within the utility business and other industries provide for their
employees.
136. When using a benchmark analysis to compare companies’ levels of compensation, it is
reasonable to view the market level of compensation as a range rather than a precise, single
point.
137. ETI’s base pay levels are at market.
138. ETI’s benefits plan levels are within a reasonable range of market levels.
PUC DOCKET NO. 39896
SOAH DOCKET NO. XXX-XX-XXXX
APPLICATION OF ENTERGY TEXAS, § PUBLIC UTILITY COMMISSION
INC. FOR AUTHORITY TO CHANGE §
RATES, RECONCILE FUEL COSTS, § OF TEXAS
AND OBTAIN DEFERRED §
ACCOUNTING TREATMENT §
ORDER ON REHEARING
This Order addresses the application of Entergy Texas, Inc. for authority to change rates,
reconcile fuel costs, and defer costs for the transition to the Midwest Independent System
Operator (MISO). In its application, Entergy requested approval of an increase in annual base-
rate revenues of approximately $111.8 million (later lowered to $104.8 million), proposed tariff
schedules, including new riders to recover costs related to purchased-power capacity and
renewable-energy credit requirements, requested final reconciliation of its fuel costs, and
requested waivers to the rate-filing package requirements.
On July 6, 2012, the State Office of Administrative Hearings (SOAH) administrative law
judges (ALJs) issued a proposal for decision in which they recommended an overall rate increase
for Entergy of $28.3 million resulting in a total revenue requirement of approximately $781
million. The ALJs also recommended approving total fuel costs of approximately $1.3 billion.
The ALJs did not recommend approving the renewable-energy credit rider and the Commission
earlier removed the purchased-power capacity rider as an issue to be addressed in this docket. 1
On August 8, 2012, the ALJs filed corrections to the proposal for decision based on the
exceptions and replies of the parties. 2 Except as discussed in this Order, the Commission adopts
the proposal for decision, as corrected, including findings of fact and conclusions of law.
Parties filed motions for rehearing on September 25 and October 4, 2012 and filed replies
to the motions for rehearing on October 15, 2012. The Commission considered the motions for
1
Supplemental Preliminary Order at 2, 3 (Jan. 19, 2012).
2
Letter from SOAH judges to PUC (Aug. 8, 2012).
PUC Docket No. 39896 Order on Rehearing Page 7 of 44
SOAH Docket No. XXX-XX-XXXX
the ALJs. Accordingly, the Commission adds new finding of fact 65A to reflect the
Commission’s decision on this point.
E. Purchased-Power Capacity Expense
The ALJs rejected Entergy’s request to recover $31 million more in purchased-power
capacity costs than its actual test-year expenses because Entergy had failed to prove that the
adjustment was known and measurable, 23 and because the request violated the matching
principle. 24 Consequently, the ALJs recommended that Entergy’s test-year expenses of
$245,432,884 be used to set rates in this docket. 25
Entergy pointed to an additional $533,002 of purchased-power capacity expenses that
were properly included in Entergy’s rate-filing package, but not provided for in the proposal for
decision. 26 The Commission finds that an additional $533,002 ($6,132 for test-year expenses for
Southwest Power Pool fees, $654,082 for Toledo Bend hydro fixed-charges, and -$127,212 for
an Entergy intra-system billing adjustment that were all recorded in FERC account 555) of
purchased-power capacity costs were incurred during the test-year and should be added to the
purchased-power capacity costs in Entergy’s revenue requirement. The Commission modifies
findings of fact 72 and 86 to reflect the inclusion of the additional $533,002 of test-year
purchased-power capacity costs, increasing the total amount to $245,965,886.
F. Labor Costs – Incentive Compensation
The ALJs found that $6,196,037, representing Entergy’s financially-based incentives paid
in the test-year, should be removed from Entergy’s O&M expenses. 27 The ALJs agreed with
Commission Staff and Cities that an additional reduction should be made to account for the
FICA taxes that Entergy would have paid for those costs, 28 but did not include this reduction in a
finding of fact.
23
PFD at 108-09.
24
Id. at 109.
25
Id.
26
Entergy’s Exceptions to the Proposal for Decision at 51.
27
PFD at 175.
28
Id. at 175-76.
PUC Docket No. 39896 Order on Rehearing Page 8 of 44
SOAH Docket No. XXX-XX-XXXX
The Commission agrees with the ALJs, but modifies finding of fact 133 to specifically
include the decision that an additional reduction should be made to account for the FICA taxes
Entergy would have paid on the disallowed financially-based incentive compensation. The
Commission notes that this reduction for FICA taxes is reflected in the schedules attached to this
Order. 29
G. Affiliate Transactions
OPUC argued that Entergy’s sales and marketing expenses exclusively benefit the larger
commercial and industrial customers, but the majority of the sales, marketing, and customer
service expenses are allocated to the operating companies based on customer counts. Therefore,
the majority of these expenses are allocated to residential and small business customers. OPUC
argued that it is inappropriate for residential and small business customers to pay for these
expenses. 30 The ALJs did not adopt OPUC’s position on this issue.
The Commission agrees with OPUC and reverses the proposal for decision regarding
allocation of Entergy’s sales and marketing expense and finds that $2.086 million of sales and
marketing expense should be reallocated using direct assignment. The Commission has
previously expressed its preference for direct assignment of affiliate expenses. 31 The
Commission finds that the following amounts should be allocated based on a total-number-of-
customers basis: (1) $46,490 for Project E10PCR56224 – Sales and Marketing – EGSI Texas;
(2) $17,013 for Project F3PCD10049 – Regulated Retail Systems O&M; and (3) $30,167 for
Project F3PPMMALI2 – Middle Market Mkt. Development. The remainder, $1,992,475, should
be assigned to (1) General Service, (2) Large General Service and (3) Large Industrial Power
Service. 32 The reallocation has the effect of increasing the revenue requirement allocated to the
large business class customers and reduces the revenue requirement for small business and
residential customers. New finding of fact 164A is added to reflect the proper allocation of these
affiliate transactions.
29
See Commission Number Run-Memorandum at 3 (Aug. 28, 2012).
30
Direct Testimony of Carol Szerszen, OPUC Ex. 1 at 44-45.
31
Application of Central Power and Light Company for Authority to Change Rates, Docket No. 14965,
Second Order on Rehearing at 87, COL 29 (Oct. 16, 1997).
32
Direct Testimony of Carol Szerszen, OPUC Ex. 1 at Schedule CAS-7.
PUC Docket No. 39896 Order on Rehearing Page 24 of 44
SOAH Docket No. XXX-XX-XXXX
123. FERC pronouncement AR-15 requires amortization over the same life as recommended
based on standard life analysis. A standard life analysis determined that a five-year life
was appropriate for general plant computer equipment (FERC Account 391.2).
Therefore, a five year amortization for this account is reasonable and should be adopted.
124. ETI proposed adjustments to its test-year payroll costs to reflect: (a) changes to employee
headcount levels at ETI and Entergy Services, Inc. (ESI); and (b) approved wage
increases set to go into effect after the end of the test-year.
125. The proposed payroll adjustments are reasonable but should be updated to reflect the
most recent available information on headcount levels as proposed by Commission Staff.
In addition to adjusting payroll expense levels, the more recent headcount numbers
should be used to adjust the level of payroll tax expense, benefits expense, and savings
plan expense.
126. Staff has appropriately updated headcount levels to the most recent available data but
errors made by Staff should be corrected. The corrections related to: (a) a double
counting of three ETI and one ESI employee; (b) inadvertent use of the ETI benefits cost
percentage in the calculation of ESI benefits costs; (c) an inappropriate reduction of
savings plan costs when such costs were already included in the benefits percentage
adjustments; and (d) corrections for full-time equivalents calculations. Staff’s ETI
headcount adjustment (AG-7) overstated operation and maintenance (O&M) payroll
reduction by $224,217, and ESI headcount adjustment (AG-7) understated O&M payroll
increase by $37,531.
127. ETI included $14,187,744 for incentive compensation expenses in its cost of service.
128. The compensation packages that ETI offers its employees include a base payroll amount,
annual incentive programs, and long-term incentive programs. The majority of the
compensation is for operational measures, but some is for financial measures.
129. Incentive compensation that is based on financial measures is of more immediate and
predominant benefit to shareholders, whereas incentive compensation based on
operational measures is of more immediate and predominant benefit to ratepayers.
PUC Docket No. 39896 Order on Rehearing Page 25 of 44
SOAH Docket No. XXX-XX-XXXX
130. Incentives to achieve operational measures are necessary and reasonable to provide utility
services but those to achieve financial measures are not.
131. The $5,376,975 that was paid for long term incentive programs was tied to financial
measures and, therefore, should not be included in ETI’s cost of service.
132. Of the amounts that were paid pursuant to the Executive Annual Incentive Plan, $819,062
was tied to financial measures and, therefore, should be disallowed.
133. In total, the amount of incentive compensation that should be disallowed is $6,196,037
because it was related to financial measures that are not reasonable and necessary for the
provision of electric service. An additional reduction should be made to account for the
FICA taxes ETI would have paid on the disallowed financially based incentive
compensation.
134. The amount of incentive compensation that should be included in the cost of service is
$7,991,707.
135. To attract and retain highly qualified employees, the Entergy companies provide a total
package of compensation and benefits that is equivalent in scope and cost with what other
comparable companies within the utility business and other industries provide for their
employees.
136. When using a benchmark analysis to compare companies’ levels of compensation, it is
reasonable to view the market level of compensation as a range rather than a precise,
single point.
137. ETI’s base pay levels are at market.
138. ETI’s benefits plan levels are within a reasonable range of market levels.
139. ETI’s level of compensation and benefits expense is reasonable and necessary.
140. ETI provides non-qualified supplemental executive retirement plans for highly
compensated individuals such as key managerial employees and executives that, because
of limitations imposed under the Internal Revenue Code, would otherwise not receive
retirement benefits on their annual compensation over $245,000 per year.
PUC DOCKET NO. 40443
SOAH DOCKET NO. XXX-XX-XXXX
APPLICATION OF SOUTHWESTERN § PUBLIC UTILITY COMMISSION
ELECTRIC POWER COMPANY FOR §
AUTHORITY TO CHANGE RATES § OF TEXAS
AND RECONCILE FUEL COSTS §
ORDER ON REHEARING
This Order addresses the application filed on July 27, 2012 by Southwestern Electric
Power Company (SWEPCO) for authority to change its rates and reconcile its fuel costs. The
primary contested issue regarding the proposed increase involves the portion of SWEPCO’s
share of the costs of the Turk coal plant in Hempstead, Arkansas that are allocated to Texas.
SWEPCO’s application sought a total-company revenue requirement of $1.033 billion,
exclusive of fuel revenues. The requested Texas retail revenue requirement exclusive of fuel
revenues was $329 million, which reflected an increase in annual Texas retail revenues of $83.37
million over its adjusted test-year revenues. 1 The increase primarily consists of the inclusion of
the newly constructed Turk coal plant and Stall gas plant. For the fuel reconciliation period from
April 1, 2009 through December 31, 2011, SWEPCO sought to reconcile a cumulative fuel
under-recovery balance of $3,936,492, including interest, and proposed no surcharge.
SWEPCO’s reconciliation included proposed revisions to Dolet Hills Lignite Company
benchmark price.
The State Office of Administrative Hearings’ administrative law judges (ALJs) issued a
proposal for decision on May 20, 2013. The ALJs’ recommended approval of the application,
with certain adjustments. Regarding the Turk plant, the ALJs recommended the disallowance of
all Turk costs over approximately $934 million as being imprudently incurred in continuing
construction after June 2010. The ALJs further recommended that approximately $260 million
be allowed for the estimated costs to retrofit the Welsh Unit 2 coal plant that SWEPCO should
have undertaken instead of completing the Turk plant. However, the ALJs recommended in the
1
Rebuttal Testimony of Jennifer L. Jackson, SWEPCO Ex. 88, JLJ-1R at 2.
PUC Docket No. 40443 Order on Rehearing Page 13 of 59
SOAH Docket No. XXX-XX-XXXX
J. Fuel Reconciliation
SWEPCO requested a good cause exception to recover consumables and allowances as
fuel on a going-forward basis. The Commission is persuaded by the arguments of Commission
Staff regarding this issue and rejects the ALJs’ recommendation to disallow the request.
Accordingly, finding of fact 322 is modified and conclusion of law 47 is modified.
K. Miscellaneous
Corrections to the findings of fact and conclusions of law are necessary to appropriately
reflect the Commission’s determinations regarding the following issues.
First, the findings regarding the unique aspects of SWEPCO’s overall compensation
program do not accurately reflect the ALJs’ recommendation that the Commission adopts.
Therefore, the Commission modifies finding of fact 147 to clarify that the portion of SWEPCO’s
annual and long-term incentive payments that are capitalized and that are financially-based are
excluded from SWEPCO’s rate base because the benefits of such payments inure most
immediately and predominantly to SWEPCO’s shareholders, rather than its electric customers.
Also, an error in finding of fact 220 is corrected to reflect that, of SWEPCO’s annual incentive
compensation of $10,728,117, $3,523,732 is disallowed as financial goals. These same findings
are clarified to reflect that the part of the long-term incentive compensation program that
includes performance units is disallowed as being based on financial measures, and the part that
includes restricted stock units is allowed — $3,130,757 is disallowed from the $5,175,829 in
long-term incentive compensation.
Further, in accordance with other corrections noted by the ALJs in their July 2, 2013
letter, the amount of credit line fees is corrected in finding of fact 186. The Commission also
modified finding of fact 242 to reflect its clarification that the test-year expenses for injuries and
damages exceeds the average of the expense in the three previous years, and the amount should
be disallowed completely and not amortized.
Also, the ordering provisions reflect the ALJs clarification that SWEPCO should provide
a calculation in its compliance filing to include 12 months’ weather normalized residential sales
based on a 10-year normal to reflect the ALJs’ recommendation adopted by the Commission.
PUC Docket No. 40443 Order on Rehearing Page 38 of 59
SOAH Docket No. XXX-XX-XXXX
General Plant
207. Asbestos removal in 1996 and the sale of an office building in 2004 should be removed
from the removal cost and salvage data for FERC Account 390–General Plant for
1984-2011 upon which the net salvage rate for the account should be based. The net
salvage rate of negative 3% resulting from this modification is reasonable and reduces
SWEPCO’s initially requested depreciation expense by $97,594 on a total Company basis
and $32,938 on a Texas jurisdictional basis.
Depreciation Reserve
208. The use of the remaining life depreciation method to recover differences between
theoretical and actual depreciation reserves is the most appropriate method.
209. It is reasonable for SWEPCO to calculate depreciation reserve allocations on a
straight-line basis over the remaining, expected useful life of the item or facility.
Payroll
210. SWEPCO made two adjustments to its test-year payroll. The Company updated payroll
costs by annualizing the base payroll to the salary rates in effect at the end of the test year
and by recognizing the effect of the merit and general increases that were awarded in
2012.
211. Because these payroll increases were awarded in 2012, they represent appropriate known
and measurable adjustments to test-year expenses.
212. SWEPCO double-counted the Turk plant payroll by including Turk plant employees in
the pro forma payroll O&M as well as in the post-test-year adjustment.
213. SWEPCO’s labor costs should be disallowed by the sum of $197,688 and $50,932, or
$248,620.
Incentive Compensation
214. SWEPCO sought to recover in rate base a total amount of $10,728,117 paid as annual
incentive compensation to its employees and $5,175,829 paid for long-term incentive
compensation.
PUC Docket No. 40443 Order on Rehearing Page 39 of 59
SOAH Docket No. XXX-XX-XXXX
215. The PUC permits a utility to recover in its base rate incentives that are designed to
achieve “operational measures” and that are necessary and reasonable to provide utility
services, but not incentive programs that are designed to achieve “financial measures.”
216. Operational measures are those designed to encourage a utility’s employees to meet goals
and standards relating to the efficient operation of the utility, a benefit to shareholders
and ratepayers alike.
217. Financial measures are those designed to encourage employees to achieve financial
targets, a benefit primarily to shareholders.
218. SWEPCO’s “Regulatory,” “Strategic,” and “Margin Generating” annual incentive goals
relate to financial measures.
219. SWEPCO’s long term incentive awards in the form of performance units relate to
financial measures.
220. Of SWEPCO’s annual incentive compensation of $10,728,117, $3,523,732 should be
disallowed as financial goals. Of SWEPCO’s long-term compensation, all but
$2,045,072 of the total should be disallowed as financial goals.
Executive Perquisites
221. The $16,350 related to executive perquisites should not be included in rates because they
provide no benefit to ratepayers and are not reasonable or necessary for the provision of
electric service.
Relocation
222. SWEPCO’s proposed relocation expense, in the amount of $574,588, is reasonable and
necessary.
Pensions
223. It is reasonable to base pension expense in SWEPCO’s cost of service upon the cost of
$8,306,420 on a total Company basis calculated in the 2012 actuarial report prepared in
accordance with FAS 87.
Appendix D
1. CenterPoint’s Expenses from Docket No. 38339
a. From PUC Docket No. 38339, Application of CenterPoint Energy
Houston Electric, LLC for Authority to Change Rates:
Dec. 3, 2010, Proposal for Decision (pp. 65-68)
(recommending disallowance of CenterPoint’s “long-term” incentive
compensation based upon “clear line of Commission precedent” that it is
financially based)
Jun. 23, 2011 Order on Rehearing, pp. 1 & 22 (FOFs 81-83)
(allowing CenterPoint to recover “short-term” incentive compensation
but disallowing “long-term” incentive compensation)
b. From PUC Docket No. 39127, Requests for Rate Case Expenses Severed
from Docket No. 38339 (Application of CenterPoint Energy Houston
Electric, LLC for Authority to Change Rates)
Jun. 6, 2011 Order (FOFs 6, 12, & 20)
(awarding CenterPoint’s expenses of prosecuting Docket No. 38339; no
mention of disallowance for unsuccessful attempt to recover incentive
compensation in rates)
2. AEP Texas Central Company’s Expenses from Docket No. 33309
a. From PUC Docket No. 33309, Application of AEP TCC for Authority to
Change Rates
Mar. 4, 2008 Order on Rehearing, pp. 1 & 12 (FOF 82)
(disallowing AEP Texas Central Company’s “annual and long-term
incentive compensation related to financial incentives”)
b. From PUC Docket No. 34301, Proceeding to Consider Rate Case
Expenses Severed from Docket No. 33310 and Docket No. 33309
May 23, 2008 Final Order (FOFs 18, 20, and 21)
(approving AEP Texas Central Company’s rate case expenses; no
mention of disallowance for unsuccessful attempt to recover incentive
compensation in rates)
3. AEP Texas Central Company’s Expenses from Docket No. 28840
a. From PUC Docket No. 28840, Application of AEP Texas Central
Company for Authority to Change Rates
Aug. 15, 2005 Final Order, pp. 1 & 35 (FOFs 164-70)
(approving 34% of company’s incentive compensation as tied to
“operational” measures, but disallowing the rest as tied to “financial
measures … of more immediate benefit to shareholders”)
b. From PUC Docket No. 31433, Proceeding to Consider Rate Case
Expenses Severed from Docket No. 28840
A.K. Marsh. 3, 2006 Order (FOF 26)
(approving AEP Texas Central Company’s rate case expenses; no
mention of disallowance for unsuccessful attempt to recover incentive
compensation in rates)
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 38339
APPLICATION OF CENTERPOINT § BEFORE THE STATE OFFICE
ELECTRIC DELIVERY COMPANY, §
LLC, FOR AUTHORITY TO CHANGE § OF
RATES §
ADMINISTRATIVE HEARINGS
PROPOSAL FOR DECISION
I. INTRODUCTION [GERMANE TO PRELIMINARY ORDER ISSUE NO. 1)
CenterPoint Energy Houston Electric, LLC (CenterPoint, CEHE, or Company) is an
investor-owned electric utility within the Electric Reliability Council of Texas (ERCOT) system.
CenterPoint provides transmission and distribution (T&D) electric services in a roughly 5,000
square-mile territory of the Southeast Coastal region of Texas, including the Houston area.
CenterPoint is one of the largest T&D utilities in Texas. It does not sell electricity or purchase
electricity for resale, but instead provides transmission service to other electricity distribution
companies, cooperatives, and municipalities, and distribution services to retail electric providers
(REP). Although CenterPoint does not directly serve residential or industrial customers, the utility
deliver.s electricity to over two million meters in 95 cities in Texas.
Pursuant to the Settlement Agreement reached as part of its 2006 rate case in Docket
No. 32093, 1 CenterPoint filed a 2009 Earnings Monitoring Report (EMR) in March 2010 for review
by the Public Utility Commission of Texas (Commission or PUC) staff (Staff), the City of Houston,
and the Gulf Coast Coalition of Cities (GCCC). The 2009 EMR also showed that CenterPoint earned
a weather-adjusted return on equity (ROE) of9.8 l percent. The 2009 EMR showed that CenterPoint
earned a non-weather-adjusted ROE of 11.13 percent. On June 30, 2010, CenterPoint filed its
Application with the Commission requesting authorization to increase its T&D rates and a
reconciliation of costs incurred related to its Advanced Metering System (AMS) deployment.
CenterPoint filed this Application at the directive of Staff, the City of Houston, and GCCC, who
1
Petition by Commission Stafffor a Review ofCenterPoint Energy Houston Electric, LLC Pursuant to PURA § 36.151.
Docket No. 32093, Order (Sept. 5, 2006).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 65
PUC DOCKET NO. 38339
in an annual payroll expense of $119,652,000, representing a decrease of $3,342,000 to
CenterPoint's payroll expense. 257
CenterPoint also requested an adjustment to benefit costs of $1,727,000 to reflect the
post-test year adjustments made to salaries and wages. 258 Because this expense is a function of the
amount of the requested increase to salaries and wages, Ms. Jacobs argued that it should be reduced
by the same percentage as the reduction to the adjustment to salaries and wages. Ms. Jacobs
recommended a decrease of 67.20 percent to CenterPoint's requested increase to payroll expense.
Therefore, according to Ms. Jacobs, it is proper to adjust FERC Account 926 by the same
67.20 percent. This results in a decrease of $1,160,544 to CenterPoint's request. 259
The ALJ s are persuaded that Ms. Jacob's analysis is the correct one to apply in this instance.
It properly excludes CenterPoint' s estimated general wage increase of3 percent for union employees,
which is not a known and measurable adjustment, and accounts for changes in employee departures
and additions. Similarly, it makes the appropriate adjustment to benefits, which are a function of the
amount of the requested increase to salaries and wages and should, therefore, be reduced by the same
percentage as the reduction to the adjustment to salaries and wages.
2. Incentive Compensation
CenterPoint is requesting $5.204 million in total annual long-term incentive (LTI) expense. 260
CenterPoint also is seeking recovery of costs related to its short-term incentive (STI) plan.
CenterPoint contends that its STI and LTI plans are reasonable and necessary components of a total
compensation package required to ,recruit, retain, and motivate employees. 261 According to
257
Id. at 9.
258
CEHE Ex. 28 (Fitzgerald Direct) at 14.
259
Staff Ex. 8 (Jacobs Direct) at 9.
260
Id. at 7; GCCC Ex. 1B (Errata to Kollen Direct) at 54. ·
261
Id. at 22-24, 26-29.
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE66
PUC DOCKET NO. 38339
CenterPoint, these forms of compensation are the norm in the utility industry, without which
CenterPoint cannot attract and maintain a qualified and skilled workforce. 262
(a) LTI Expenses
OPC witness June Dively, GCCC witness Lane Kollen, and Staff witness Mary Jacobs all
contend that the Company should not be allowed to recovery its LTI expense because of its use of
financial measures. 263 According to CenterPoint, however, LTI, along with base pay and STI, helps
make up the non-benefits portion of the Company's competitive compensation package that
employees may compare to other employers in making employment decisions. CenterPoint stated
that LTI ensures that Company employees are focused on the Company's health. Improved
performance on corporate measures that increase stock price can lower a company's cost of capital,
which, according to CenterPoint, results in lower financing costs for customers. 264
The core of the intervenors' argument is that CenterPoint's LTI (and, in the case ofTIEC,
over half of its STI) violates Commission precedent because it is tied to financial measures. The
intervenors argue that substantial precedent exists requiring a disallowance of CenterPoint's
financial-based incentive compensation. In Docket No. 28840, the Commission adopted the ALJs'
findings that the portions of American Electric Power Company's (AEP) incentive compensation
program that were tied to operational performance measures are recoverable through rates but that
portions tied to financial performance measures are not. 265 The ALJs examined AEP's ''CIP"
incentive compensation program and determined that 66 percent of the program was tied to financial
262
Id. at 23 and 28.
263
OPC Ex. 3 (Dively Direct) at 15; GCCC Ex. 1 (Kollen Direct) at 54; Staff Ex. 8 (Jacobs Direct) at 7-8.
264
CEHE Ex. 23 (Woods Direct) at 27.
265
Application of AEP Texas Central Company for Authority to Change Rates, Docket No. 28840, Findings of Fact
Nos. 164-170, Order at 35 (Aug. 15, 2005).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE67
PUC DOCKET NO. 38339
measures. 266 The Commission agreed with the ALJs that these measures "are of more immediate
benefit to shareholders" and are not "necessary and reasonable to provide T&D utility service."267
In Docket Nos. 33309 and 35717 the Commission reaffirmed the incentive compensation
policy it set out in Docket No. 28840. In Docket No. 33309, the Commission found: "TCC's
inclusion of annual and long-term incentive compensation related to financial incentives in cost of
service is unreasonable because it is not necessary for the provision of T&D utility services."268 In
Docket No. 35717, the Commission similarly found that "[ o]f the amount Oncor requested for
incentive compensation, $5,082,326 should be removed because it is related to financial measures
that are unreasonable and unnecessary for the provision of T&D utility services."269
Although CenterPoint points to a recent Railroad Commission of Texas decision holding the
incentive compensation should be recoverable, 270 that decision does not overcome the clear line of
Commission precedent. Based on the evidence presented and Commission precedent, the ALJs
recommend that the Commission exclude CenterPoint's LTI from recoverable expenses.
(b) STI Expenses
CenterPoint witness Woods states that the corporate and financial goals of STI are directly
tied to metrics such as customer service and safety. The financial goals provide economic incentives
for employees to conduct their business more effectively, manage expenses, and improve operating
mcome. The Company's operational goals encourage safe and efficient operations, as well as
266
Application of AEP Texas Central Company for Authority to Change Rates, Docket No. 28840, Proposal for
Decision at 78 (July 2, 2004).
267
Application of AEP Texas Central Company for Authority to Change Rates, Docket No. 28840, Findings of Fact
Nos. 169-170, Order at 35 (Aug. 15, 2005). The Commission determined that operational measures such as reliability
and safety "are of more immediate benefit to ratepayers" and thus qualify as "necessary and reasonable to provide T&D
service."
268
Application of AEP Texas Central Company for Authority to Change Rates, Docket No. 33309, Finding of Fact
No. 82, Order on Rehearing at 12 (Mar. 14, 2008).
269
Application of Oncor Electric Delivery Company, LLC.for Authority to Change Rates, Docket No. 35717, Finding
of Fact No. 93, Order on Rehearing at 22 (Nov. 30, 2009).
27
° CEHE Ex. 65 (Woods Rebuttal) at 12 (citing the Final Order in GUD No. 9902 at Finding of Fact No. 63).
SOAH DOCKET NO. XXX-XX-XXXX PROPOSAL FOR DECISION PAGE 68
PUC DOCKET NO. 38339
enhanced customer service. 271 In its initial brief, CenterPoint stated that no party disputes the
Company's STI costs, but in its initial brief, TIEC contended that although some performance
measures in CenterPoint's STI plan are operational, others are financial. Specifically, TIEC pointed
to the goals "Core Operating Income" and "Controllable Expenses," which it claimed CenterPoint
admitted were financial-based measures. 272 According to TIEC, these financial measures each
represent 27 percent (collectively, 54 percent) of the overall goals of CenterPoint's STI.
CenterPoint argues that no witness in this proceeding supports TIEC' s new position.
According to CenterPoint, the evidence provided by the Company proving that STI is reasonable and
necessary is undisputed in the record. 273 TIEC presented no evidence as to the nature of the goals it
contended constituted impermissible financial goals. As a consequence, the ALJs find that TIEC's
challenge to CenterPoint' s inclusion of STI expenses fails and, therefore, recommend that the
Commission find that CenterPoint's STI expenses are recoverable.
3. Employee Benefits
CenterPoint witness Woods states that CNP's benefits philosophy is to provide a
comprehensive set of benefits to meet its employees' welfare and financial security needs in an
affordable and efficient manner with the overall value targeted at the midpoint of the marketplace.
According to Mr. Woods, CNP does this through a "one-company" approach with the objective of
offering a common set of benefits to all its employees. 274 No party challenges the Company's
benefits philosophy or alleges that CenterPoint's benefits package is excessive or unreasonable.
Instead, OPC witness Dively recommends disallowances of $1,082,000 in deferred compensation
expenses and $1,421,000 in supplemental contract expenses based on the assertion that she cannot
identify evidence or testimony on the reasonableness or necessity of these expenses. CenterPoint
noted that Ms. Dively does not affirmatively contend that these types of expenses are unreasonable or
unnecessary and that, when given the opportunity to conduct discovery on these expenses,
271
CEHE Ex. 23 (Woods Direct) at 24.
272
Id. at Ex. CDW-5.
273
CEHE Reply Brief at 32-33.
PUC DOCKET NO. 38339
SOAH DOCKET NO. XXX-XX-XXXX
APPLICATION OF CENTERPOINT § PUBLIC UTILITY COMMISSION
ELECTRIC DELIVERY COMPANY, §
LLC, FOR AUTHORITY TO CHANGE § OF TEXAS
RATES §
r - •..
' \,.)
L ,_· :.,_;
ORDER ON REHEARING
A .~ .:: .. ,
This Order addresses the application of CenterPoint Electric Delivery Cof1:1pan~ LLCfor
~o
authority to change its rates. On June 30, 2010, CenterPoint filed its application :with the Public
Utility Commission of Texas requesting authority to increase its transmission and distribution
rates and to reconcile costs related to its advanced metering system (AMS) deployment.
CenterPoint originally requested a total net increase of $110 million: $ l 8 mill ion represented the
net increase associated with transmission service and $92 million associated with retail delivery
service. CenterPoint requested a rate of return on investment of 9.0%, based on a proposed
capital structure having 50-50 ratio of debt to equity; a 6.74% cost of debt; and a return on equity
of 11.25%.
On December 3, 2010, the State Office of Administrative Hearings (SOAH)
administrative law judges (AUs) issued a proposal for decision in which they recommended an
overall rate increase for CenterPoint of $21.483 million. 1 For the reasons discussed in this
Order, the Commission adopts in part and rejects in part the proposal for decision, including
findings of fact and conclusions of law, and determines that CenterPoint's appropriate system-
wide adjusted rates will lead to a retail revenue increase of $14.65 million and an overall revenue
requirement increase of $2.4 million for both retail and wholesale combined.2
1
Proposal for Decision (PFD), Attachment ALJ-3 at I, line 10, column 2 ..Difference between AUs' Rec.
and CNP, current revenues." (Dec. 3, 2010).
1
Revised Number Runs and Associated Workpapers, Attachment Comm-3 AFfER Postage Stamp Update,
at I, line IO, column 2 (Feb. 18. 201 I).
000000001
PUC Docket No. 38339 Order on Rehearing Page 22 of47
SOAH Docket No. XXX-XX-XXXX
75A. CenterPoint's overall rate of return is as follows:
CAPITAL WEIGHTED AVG
COMPONENT STRUCTURE COST OF CAPITAL COST OF CAPITAL
LONG-TERM DEBT 55.00% 6.74% 3.71%
COMMON EQUITY 45.00% 10.00% 4.50%
TOTAL 100.00% 8.21%
Cost of Service
76. CenterPoint's test-year total transmission operations and maintenance (O&M) expense in
FERC accounts 560 through 573 as adjusted by the Commission in the amount of
$234.721 million is reasonable and necessary.
77. CenterPoint's test-year total-distribution O&M expense in FERC accounts 580 through
598 as adjusted by the Commission in the amount of $188. L32 million is reasonable and
necessary.
78. CenterPoint' s proposed $7 .15 million O&M expenditure related to storm hardening is
reasonable and necessary.
79. CenterPoint's requested total-customer-services-and-information expense of $35.54
million is reasonable and necessary.
80. CenterPoint' s Commission-adjusted administrative-and-general-expense request of
$178.178 million is reasonable and necessary.
81. The evidence demonstrates that CenterPoint' s short-term incentive compensation plan
(STI) is a reasonaole ana necessary component of a total compensation package required
to recruit, retain, and motivate employees.
82. enterPoint's long-term incentive-compensation P.lan (LTI) is not a reasonable and
necessary comP.onent of CenterPoint's total compensation package.
83. The corporate and financial goals of STI are directly tied to metrics such as customer
service and safety.
000000022
DOCKET NO. 39127
REQUESTS FOR RATE-CASE § PUBLIC UTILITY COMMISSION --
. ,
-r,:
EXPENSES SEVERED FROM §
c_, _ I
DOCKET NO. 38339 (APPLICATION § OF TEXAS -~ ·
C> - CJ"'
OF CENTERPOINT ENERGY § ,n -, -0
HOUSTON ELECTRIC, LLC FOR § .l"T1 ;.
_., ,-_
AUTHORITY TO CHANGE RATES) § :;:i:: ::..
--
-
-
..
<- . '::>
(.,
co
ORDER
This Order addresses the rate-case expenses CenterPoint Energy Houston Electric, LLC,
the City of Houston and the Houston Coalition of Cities (COH/HCOC), Gulf Coast Coalition of
Cities (GCCC), and Texas Coast Coalition of Cities (TCUC) incurred in connection with their
participation in Docket No. 38339, Application of CenterPoint Energy Houston Electric, LLC for
Authority to Change Rates.
As set forth in this Order, the Public Utility Commission of Texas determines that rate-
case expenses incurred in Docket No. 38339 in the total amount of $7,748,902.39 are reasonable.
This Order authorizes CenterPoint to implement a surcharge over a three-year period to recover
this amount.
The Commission adopts the following findings of fact and conclusions of law:
I. Findings of Fact
l. CenterPoint is an investor-owned electric utility operating within the Electric Reliability
Council of Texas.
2. On June 30, 20 lO, CenterPoint filed with the Commission a rate-case application in
Docket No. 38339, Application of CenterPoint Energy Houston Electric, LLC for
Authority to Change Rates.
3. On June 30, 2010, the Commission referred CenterPoint's application in Docket
No. 38339 to the State Office of Administrative Hearings (SOAH) to conduct an
evidentiary hearing on the merits and to issue a proposal for decision.
4. On December 2, 2010 the SOAH administrative law judges (AUs) issued their proposal
for decision in Docket No. 38339.
Docket No. 39 127 Order Page 2 of6
5. The proposal for decision approved actual CenterPoint rate-case expenses in the amount
of $3,08 1,759.38 based on the following evidence:
CEHEEx. 33 direct testimony of Jeffrey S. Andrien
CEHE Ex. 33A supplemental direct testimony of Jeffrey S. Andrien
CEHE Ex. 338 second supplemental direct testimony of Jeffrey S. Andrien
CEHE Ex. 34 direct testimony of Daniel K. Hedges
CEHE Ex. 34A supplemental direct testimony of Daniel K. Hedges
6. The $3,081 ,759.38 in actual rate-case expenses for CenterPoint approved in the proposal
for decision reflected a reduction in the amount of $ 104,743.96 proposed by Commission
Staff and an additional reduction in the amount of $250,000 proposed by counsel for
CenterP0-int at the hearing on the merits.
7. The proposal for decision approved actual and estimated COH/HCOC rate-case expenses
in the amount of $1,065,734.00 based on the following evidence:
COH/HCOC Ex. 2 direct testimony of Brett Perlman
COH/HCOC Ex. 4 direct testimony of Amalija Hodgins
8. The proposal for decision approved actual and estimated GCCC rate case expenses in the
amount of $634,334.83 based on the following evidence:
GCCC Ex. 1 direct testimony of Lane Kollen
GCCC Ex. 2 direct testimony of Clarence Johnson
9. The proposal for decision approved actual and estimated TCUC rate-case expenses in the
amount of $248,35 1.35 based on the follow ing evidence:
TCUC Ex. 2 direct testimony of James Brazell
10. No party filed exceptions to the proposal for decision's findings concerning rate-case
expenses.
11. On January 6, 20 11, Commission Staff, COH/HCOC, GCCC and TCUC filed a
stipulation in Docket No. 38339 seeking approval of the following actual rate-case
expenses: (a) for COH/HCOC, $936,752.14 in recoverable rate-case expenses through
November 30, 2010; (b) for GCCC, $285,98 1.71 in recoverable rate-case expenses
through December 20, 2010; and (c) for TCUC, $123,912.69 in recoverable rate-case
expenses through December 22, 2010.
Docket No. 39127 Order Page 3 of6
12. On January 7, 2011, CenterPoint filed supplemental rate-case expense documentafion in
Docket No. 38339, supporting an additional $2,75T,888.99 in actual rate-case expenses
incurred through November 2010, for a total of $5,834,648.37 in actual rate-case
expenses through November 30, 201 0. The $2,752,888.99 in additional rate-case
expenses incurrect through November 2010 is net of a $179,902.56 '"
AUTHORITY TO CHANGE RATES) § ;::c -< ...
;,: N
{. ;- (..)
ORDER n · ..,,
.- -0 ·~
~~· ~ :~
;;· (..) 1
This Order addresses the recoverable rate-case expenses of AEP Texas Centr~l C~pany
(TCC), AEP Texas North Company (TNC), Cities served by TCC (TCC Cities)'· andCities
served by TNC (TNC Cities)2 in connection with their participation in TCC Docket No. 33309
and TNC Docket No. 33310.3
As set forth in this Order, the Public Utility Commission of Texas (Commission)
determines, as to Docket No. 33309, that TCC's reasonable and necessary rate case expenses
through January 31, 2008, are $4,214,935 (including rate case expenses incurred in other
Commission proceedings and addressed in Docket No. 33309)4 and that TCC Cities' reasonable
1
TCC Cities that intervened in TCC's previous rate case proceeding, Docket No. 33309, include: Alamo,
Alice, Alton, Asherton, Bay City, Bayview, Beeville, Big Wells, Bishop, Brackettville, Brownsville, Carrizo
Springs. Charlotte. Combes, Corpus Christi, Crystal City, Del Rio, Devine, Dilley, Donna, Eagle Lake, Eagle Pass,
Edinburg, Edna, El Campo, Freer, Ganado, George West, Goliad, Harlingen, Hidalgo, Ingleside, Engleside on the
Bay, Karnes City, Kenedy, Kingsville, La Feria, La Joya, Laguna Vista, Laredo, Los Fresnos, Los Indios, Lyford,
Lytle, Mathis, McAllen, Mercedes, Mission, Nordheim, Odem, Orange Grove, Palm Valley. Penitas, Pharr,
Pleasanton, Point Comfort, Port Aransas, Port Isabel, Portland, Port Lavaca, Poteet, Primera, Rancho Viejo,
Raymondville, Refugio, Rio Grande City, Rio Hondo, Rockport, Roma-Los Saenz. Runge, Sabinal, San Benito, San
Juan, Santa Rosa, Sinton. Smiley, South Padre Island, Sullivan City, Taft, Uvalde, Victoria, Weslaco, and
Woodsboro.
2
TNC Cities that intervened in TNC's previous rate case proceeding, Docket No. 33310, include:
Abilene, Cisco, San Angelo, Sonora, Vernon, and Wellington.
3
Application of AEP Texas Central Company for Authority ro Change Rates. Docket No. 33309, Order on
Rehearing (Mar. 4, 2008); Application of AEP Texas North Company for Authoriry to Change Rates, Docket No.
33310, Order (May 29, 2007).
4
The other proceedings referenced include: Application of Central Power and Light Company for
Authority to Reconcile Fuel Costs, Docket No. 27035; Proceeding to Consider Rate Case Expenses Severed from
Docket No. 28840 (Application of AEP Texas Central Company for Authority to Change Rates). Docket No. 31433;
Application of AEP Texas Central Company for Autlwrity to Change Rates, Docket No. 28840; Application of AEP
Texas Central Company and CPL Retail Energy. LP to Determine True-Up Balances Pursuant to PURA § 39.262
and Petition to Determine Amoullf of Excess Mitigation Credits to Be Refunded and Recovered, Docket No. 31056;
and Application of AEP Texas Central Company for a Competition Transition Charge Pursuant to PUC SUBST. R.
25.263(11), Docket No. 32758.
DOCKET NO. 34301 ORDER PAGE60F12
13. On March 28, 2008, TCC, TCC Cities, TNC and TNC Cities filed their rei:ord
designations and supporting documentation for their requested rate case expenses,
consisting of invoices, timesheets, receipts, etc. TCC, TCC Cities, TNC, and TNC Cities
further supported their requests by affidavits supporting the reasonableness and necessity
of their rate case expenses.
14. On April 30, 2008, Commission Staff filed its recommendation that TCC's, TCC Cities',
TNC's and TNC Cities' rate case expenses be approved. No party filed a statement of
position opposing TCC's, TNC's, or Cities' requested rate case expense recovery. No
party requested a hearing. The parties have submitted an agreed proposed order
providing for full recovery of TCC's, TNC's, and Cities' requested rate case expense via
an agreed three year surcharge to be collected by TCC and TNC.
15. On May 2, 2008, TCC and TNC filed proposed tariffs, with supporting calculations,
(appended to this Order in "Attachment A") for recovery of the requested rate case
expenses via a three year surcharge, consistent with the level of rate case expenses
reviewed and approved by the Staff.
16. In these circumstances, the Commission finds that this proceeding is suitable for informal
disposition.
TCC's Rate Case Expenses
17. TCC seeks recovery of $2,912,132 in recoverable rate case expenses for Docket No.
33309 through January 31, 2008. TCC further seeks recovery of $1,302,803 in
recoverable rate case expenses incurred through January 2008 in other Commission
proceedings, for a total recoverable amount of $4,214,935.
18. TCC's reasonable and necessary rate case expenses for Docket No. 33309 and the other
Commission proceedings through JanuarY. 2008 are $4,214,935.
TCC Cities' Rate Case Expenses
19. TCC Cities requested rate case expenses for Docket No. 33309 in the amount of
$1,131 ,709. This amount consisted of $951,709 in expenses actually incurred through
February 29, 2008 and $180,000 in estimated expenses including appeals.
I
b
DOCKET NO. 34301 ORDER PAGE 7OF12
20. TCC-Cities' reasonable and necessary rate case expenses for Docket No. 33309 are
$ 1,131 ,709.
TCC Rate Case Expense Surcharge
21. -Sased on Finding of Fact Nos. 18 and 20, the aggregate amount of rate case expenses
found reasonable and necessary for TCC and TCC Cities is $5,346,644.
22. It is appropriate for TCC to surcharge the aggregate rate case expenses found reasonable
and necessary in Finding of Fact No. 21 to be collected from all customers over three
years.
23. The proposed surcharge tariff filed by TCC on May 2, 2008, as shown in "Attachment A"
to this Order, is just and reasonable for the purpose of collecting the rate case expenses
authorized by this Order from all of TCC' s customers over a period of three years.
TNC Rate Case Expenses
24. TNC seeks recovery of $723,580 in recoverable rate case expenses for TNC Docket No.
33310 through January 2008.
25. The rate case expenses included by TNC in its April 3, 2007, rate case expense filing in
Docket No. 33310 were determined reasonab~e and necessary by the settlement of that
proceeding.
26. TNC's reasonable and necessary rate case expenses for Docket No. 33310 through
January 2008 are $723,580.
TNC Cities Rate Case Expenses
27. TNC Cities requested rate case expenses for Docket No. 33310 in the amount of
$338,931. This amount consisted of $328,931 in expenses actually incurred through
February 29, 2008, and $10,000 in estimated expenses.
28. The rate case expenses included by TNC Cities along with their direct testimony in
Docket No. 33310 were determined reasonable and necessary by the settlement of Docket
No. 33310.
PUC DOCKET NO. 28840
SOAH DOCKET NO. XXX-XX-XXXX ·
APPLICATION OF AEP TEXAS § PUBLIC UTILITY COMMISSION
\J
CENTRAL COMPANY FOR § .c::'
AUTHORITY TO CHANGE RATES § OF TEXAS
ORDER
l ;
:~ ~· - ·, <-~ ~
This Order addresses the application of AEP Texas Central Compan/(t CCfforGj
. (./) w
authority to change its rates. TCC initially filed its application on Novembe~?J, 2-003,
seeking approval of a revenue requirement of $519.9 million. For the reasons discussed
in this Order, the Commission determines that TCC's appropriate revenue requirement is
$443,607,238. The reduction reflects an agreed disallowance of $10.5 million in affiliate
expenses, as well as additional disallowances as determined by the Commission. As
allocated, the distribution portion of TCC's current revenue requirement will increase by
$5.3 million, whereas the wholesale transmission portion will decrease by $14.l million.
As discussed in this Order, the Commission adopts in part and rejects in part the
proposal for decision (PFD) and remand PFD issued by the State Office of
Administrative Hearings (SOAH) administrative law judges (ALJs) in this proceeding,
including the findings of fact and conclusions of law.
I. Procedural History
The Commission referred this case to SOAH on November 4, 2003, and SOAH
issued its initial PFD on July 1, 2004. The Commission issued an Order on Remand on
July 28, 2004, directing SOAH to consider the appropriate amount for a consolidated tax-
savings adjustment, which was not calculated in the initial PFD. On August 25, 2004, the
Commission issued a Second Order on Remand, directing SOAH to provide further
evaluation regarding the following issues: affiliate costs, distribution administrative and
general (A&G) expense adjustments, depreciation expense, net salvage, special meter
reading fee, connect fee and service reconnect fee, and priority disconnect fee. SOAH
I
j
PUC Docket No. 28840 Order Page35of61
SOAR Docket No. 473--04-1033
F. Salary Adjustments and Related Taxes
163. Of the $679,344 in salary adjustments and related truces proposed by the
Applicant, $508,761 was proposed for post-test-year raises for staff.
G. Incentive Compensation
164. The compensation packages that the Company offers its employees include a base
payroll amount as well as an incentive-compensation portion. Both portions are
part of an overall compensation package that is designed to be competitive in the
marketplace and allow the Company to attract and retain qualified individuals as
employees.
165. The Company requests to include the test-year level of incentive-compensation
expense of $4,422,937 in cost of service.
166. The Company' s incentives are set through two types of perfonnance measures,
financial and operational.
167. Thirty-four percent of the incentive-compensation expenses are for operational
measures.
168. To the extent that the Applicant's employees are given an incentive, their rewards
are made with respect to the overall performance of the holding company.
169. The financial measures are of more immediate benefit to shareholders, and the
operating measures are of more immediate benefit to ratepayers.
170. Incentives to achieve operational measures are necessary and reasonable to
provide T&D utility services, but those to achieve financial measures are not.
R Pension Expense
171. The Company proposes to increase test-year pension expenses by $7,264,784
from $30,812.
,
PROCEEDING TO CONSIDER RATE §
CASE EXPENSES SEVERED FROM §
DOCKET NO. 28840 (APPLICATION OF §
AEPTEXASCENTRALCOMPANYFOR §
AUTHORITY TO CHANGE RATES) §
§
ORDER
This Order addresses the recoverable rate-case expenses of AEP Texas Central Company
(AEP Central) and of Cities 1 in connection with their participation in Docket No. 28840.2 As set
forth in this Order, the Public Utility Commission of Texas (Commission) determines that AEP
Central's recoverable rate case expenses through June 2005 are $2,938,130 and that Cities'
recoverable rate case expenses are $1 ,350,149. As discussed herein, the Cities' expenses relating to
witness Sarah Goodfriend have been reduced by one-half as recommended by the State Office of
Administrative Hearings (SOAH) Administrative Law Judges in their Proposal for Decision (PFD)
in Docket No. 28840.3 This Order finds that $4,288,429 in rate-case expenses incurred.by AEP
Central and Cities is reasonable and necessary and authorizes AEP Central to implement a
surcharge over three years to recover this amount.
I. Procedural History
On November 3, 2003, AEP Central filed an application seeking a change in its rates. This
application was assigned Docket No. 28840, and the Commission referred the case to SOAH on
November 4, 2003. SOAH issued its initial PFD in Docket No. 28840 on July 1, 2004, which
contained certain findings on rate case expenses. In July and August·2004, the Commission issued
two orders on remand in Docket No 28840 directing SOAH to consider further and provide further
evaluation of certain specified issues, none of which involved rate case expenses. On November
1
Alice, Aransas Pass, Carrizo Springs, Dilley, Donna, Eagle Lake, Freer, Ganado, George West, Ingleside,
Kingsville, LaFeria, Laguna Vista, La Joya, Leakey, Los Fresnos, Lyford, Lytle, McAllen, Mercedes, Mission,
Nordheim, Odem, Pharr, Port Aransas, Portland, Port Lavaca, Poteet, Rancho Viejo, Refugio, Rio Hondo, Runge, San
Benito, San Juan, Sinton, Uvalde, and Weslaco (collectively, Cities).
2
Application of AEP Texas Central Company for Authority to Change Rates, Docket No. 28840, Order (Aug.
15, 2005).
3
Docket No. 28840, Proposal for Decision at 121-127, 205 (FOF 210-216), 209 (FOF 256) (Jul. 1, 2004).
DOCKET NO. 31433 ORDER PAGE9
25. In its filing of October 28, 2005, AEP Central indicated that it did not contest Staff's
recommendation to disallow $24,604 of AEP Central' s requested rate case expenses.
26. AEP Central' s reasonable and necessary rate case expenses for Docket No. 28840 as of June
2005 are $2,938,130.
C. Cities' Rate Case Expenses
27. In its filing of September 9, 2005, Cities requested rate case expenses for Docket No. 28840
of $1,391,925. This amount consisted of $1, 166,925 in expenses actually incurred through
July 2005 and $225,000 in estimated expenses including appeals.
28. Cities' actual expenses of $1,166,925 through July 2005 included $83,253 billed by Cities'
witness Sarah Goodfriend.
29. The Commission adopts the SOAR ALJs' finding regarding disallowance of one-half of Dr.
Good.friend' s expenses from Docket No. 28840 because of the inadequacies in the survey
she performed. The record indicates that Dr. Goodfriend has billed the Cities $83,253;
therefore a disallowance of one-half of her fees is $41 ,626.
30. Based on Findings of Fact Nos. 27 through 29, Cities' recoverable rate case expenses are
$1,350,299.
31. AEP Central' s proposal to disallow Cities' witness Starnes expenses is not appropriate
because the principal rate design issues raised by Cities benefit other rate payers.
32. Cities' rate case expenses are system costs that should be borne by all ratepayers because
other ratepayers benefit from the Cities' participation.
D. Rate Case Expense Surcharge
33. Based on Finding of Fact Nos. 26 and 30, the aggregate amount of rate case expenses found
reasonable and necessary for AEP Central and Cities are $4,288,429.
Appendix E
Excerpts of Transcript of April 11, 2013 Commission Open Meeting
·1·· · · · · · · · · TRANSCRIPT OF PROCEEDINGS
· ·
·2·· · · · · · · · · · · ·· BEFORE THE
· ·
·3·· · · · · ·· PUBLIC UTILITY COMMISSION OF TEXAS
· ·
·4·· · · · · · · · · · · · AUSTIN, TEXAS
· ·
·5··
· ·
·6··
· ·
·7··
· ·
·8··
· ·
·9··
·IN THE MATTER OF THE OPEN MEETING)
· ·
10··OF THURSDAY, APRIL 11, 2013· · ··)
· ·
11··
· ·
12··
· ·
13··
· ·
14··
· ·
15··
· ·
16·· · · · · · BE IT REMEMBERED THAT AT approximately 9:35
· ·
17··a.m., on Thursday, the 11th day of April 2013, the
· ·
18··above-entitled matter came on for hearing at the Public
· ·
19··Utility Commission of Texas, 1701 North Congress Avenue,
· ·
20··William B. Travis Building, Austin, Texas,
· ·
21··Commissioners' Hearing Room, before DONNA L. NELSON,
· ·
22··CHAIRMAN and KENNETH W. ANDERSON, JR., COMMISSIONER; and
· ·
23··the following proceedings were reported by Lou Ray,
· ·
24··Certified Shorthand Reporter.
· ·
25··
Page 7
·1··issue, but I would reverse on a few of the findings in
·2··the PFD.··So the first one I would -- I think not -- I
·3··think we were clear in a recent decision that we would
·4··not allow estimated rate expenses to be recovered in --
·5··because they're estimated, and they could be recovered
·6··in the next docket when they're --
·7·· · · · · · · ·COMM. ANDERSON:··Oh, you mean the --
·8·· · · · · · · ·CHAIRMAN NELSON:··Yes, the Cities
·9··estimated -- I guess I should be clear, 4B the Cities
10··rate case expenses, I would -- I agree with the ALJ in
11··terms of everything except for the 75,800 that are
12··estimated.
13·· · · · · · · ·COMM. ANDERSON:··I agree.··And I agree
14··with you generally with just a couple of exceptions.··I
15··thought -- I agreed with the PFD.
16·· · · · · · · ·CHAIRMAN NELSON:··Right.
17·· · · · · · · ·COMM. ANDERSON:··I do think that one --
18··that there's a finding of fact and conclusion of law
19··that will need to be added just to comply with the
20··requirements of 36.058.
21·· · · · · · · ·CHAIRMAN NELSON:··I agree, on affiliate
22··transactions.
23·· · · · · · · ·COMM. ANDERSON:··Yeah.··But we can get
24··back to that at the end.
25·· · · · · · · ·CHAIRMAN NELSON:··Okay.··And on C.2.a.
KENNEDY REPORTING SERVICE, INC.
512.474.2233
Page 8
·1··which is financially based incentive compensation, I
·2··kind of struggled with this issue because I -- I
·3··understood what all the different parties were
·4··articulating, but ultimately I'm not sure in this docket
·5··it's appropriate for us to impose a new policy of
·6··disallowing rate case expenses related to advocacy of
·7··long-shot positions.
·8·· · · · · · · ·What I would like to do is, if it's okay
·9··with you, is open a rulemaking.··I think just the issue
10··in general of rate case expenses, whether it's a utility
11··or the cities, I think it's something that we've needed
12··to look at for a while, and this is the type of issue
13··that would be appropriate to include in that type of a
14··rulemaking.
15·· · · · · · · ·COMM. ANDERSON:··Well, I agree that we
16··ought to open up a rulemaking on it.··I -- with respect
17··to the PFD itself -- because interestingly in the four
18··and a half years I've been on the Commission, this is
19··actually the first contested case that is -- with
20··respect to --
21·· · · · · · · ·CHAIRMAN NELSON:··Right.
22·· · · · · · · ·COMM. ANDERSON:··-- the expenses that's
23··actually has gotten to us.··On the issue of the PFD
24··itself, this is one where I spent a lot of time.··I
25··would actually adopt the PFD on the issue of the -- the
KENNEDY REPORTING SERVICE, INC.
512.474.2233
Appendix F
Commission Substantive Rule 25.245 ("Rate Case Expenses")
CHAPTER 25. SUBSTANTIVE RULES APPLICABLE TO ELECTRIC SERVICE
PROVIDERS.
Subchapter J. COSTS, RATES, AND TARIFFS.
DIVISION 1. RETAIL RATES.
§25.245. Rate-Case Expenses.
(a) Application. This section applies to utilities requesting recovery of expenses for ratemaking
proceedings (rate-case expenses) pursuant to Public Utility Regulatory Act (PURA) §36.061(b)(2)
and to municipalities requesting reimbursement for rate-case expenses pursuant to PURA §33.023(b).
(b) Requirements for claiming recovery of or reimbursement for rate-case expenses. A utility or
municipality requesting recovery of or reimbursement for its rate-case expenses shall have the burden
to prove the reasonableness of such rate-case expenses by a preponderance of the evidence. A utility
or municipality seeking recovery of or reimbursement for rate-case expenses shall file sufficient
information that details and itemizes all rate-case expenses, including, but not limited to, evidence
verified by testimony or affidavit, showing:
(1) the nature, extent, and difficulty of the work done by the attorney or other professional in the
rate case;
(2) the time and labor required and expended by the attorney or other professional;
(3) the fees or other consideration paid to the attorney or other professional for the services
rendered;
(4) the expenses incurred for lodging, meals and beverages, transportation, or other services or
materials;
(5) the nature and scope of the rate case, including:
(A) the size of the utility and number and type of consumers served;
(B) the amount of money or value of property or interest at stake;
(C) the novelty or complexity of the issues addressed;
(D) the amount and complexity of discovery;
(E) the occurrence and length of a hearing; and
(6) the specific issue or issues in the rate case and the amount of rate-case expenses reasonably
associated with each issue.
(c) Criteria for review and determination of reasonableness. In determining the reasonableness of the
rate-case expenses, the presiding officer shall consider the relevant factors listed in subsection (b) of
this section and any other factor shown to be relevant to the specific case. The presiding officer shall
decide whether and the extent to which the evidence shows that:
(1) the fees paid to, tasks performed by, or time spent on a task by an attorney or other
professional were extreme or excessive;
(2) the expenses incurred for lodging, meals and beverages, transportation, or other services or
materials were extreme or excessive;
(3) there was duplication of services or testimony;
(4) the utility’s or municipality’s proposal on an issue in the rate case had no reasonable basis in
law, policy, or fact and was not warranted by any reasonable argument for the extension,
modification, or reversal of commission precedent;
(5) rate-case expenses as a whole were disproportionate, excessive, or unwarranted in relation to
the nature and scope of the rate case addressed by the evidence pursuant to subsection (b)(5)
of this section; or
(6) the utility or municipality failed to comply with the requirements for providing sufficient
information pursuant to subsection (b) of this section.
§25.245-1 effective 8/26/14
(P 41622)
CHAPTER 25. SUBSTANTIVE RULES APPLICABLE TO ELECTRIC SERVICE
PROVIDERS.
Subchapter J. COSTS, RATES, AND TARIFFS.
DIVISION 1. RETAIL RATES.
(d) Calculation of allowed or disallowed rate-case expenses.
(1) Based on the factors and criteria in subsections (b) and (c) of this section, the presiding
officer shall allow or recommend allowance of recovery of rate-case expenses equal to the
amount shown in the evidentiary record to have been actually and reasonably incurred by the
requesting utility or municipality. The presiding officer shall disallow or recommend
disallowance of recovery of rate-case expenses equal to the amount shown to have been not
reasonably incurred under the criteria in subsection (c) of this section. A disallowance may
be based on cost estimates in lieu of actual costs if reasonably accurate and supported by the
evidence.
(2) A disallowance pursuant to subsection (c)(5) of this section may be calculated as a
proportion of a utility’s or municipality’s requested rate-case expenses using the following
methodology or any other appropriate methodology:
(A) For utilities, the ratio of:
(i) the amount of the increase in revenue requirement requested by the utility
that was denied, to
(ii) the total amount of the increase in revenue requirement requested in a
proceeding by the utility.
(B) For municipalities, the ratio of:
(i) the amount of the increase in revenue requirement requested by the utility
unsuccessfully challenged by the municipality, to
(ii) the total amount of the increase in revenue requirement challenged by the
municipality.
(3) If the evidence presented pursuant to subsection (b)(6) of this section does not enable the
presiding officer to determine the appropriate disallowance of rate-case expenses reasonably
associated with an issue with certainty and specificity, then the presiding officer may
disallow or deny recovery of a proportion of a utility’s or municipality’s requested rate-case
expenses using the following methodology or any other appropriate methodology:
(A) For utilities, the ratio of:
(i) the amount of the increase in revenue requirement requested by the utility
in the rate case related to the issue(s) not reasonably supported by evidence
of certainty and specificity, to
(ii) the total amount of the increase in revenue requirement requested in a
proceeding by the utility.
(B) For municipalities, the ratio of:
(i) the amount of the increase in revenue requirement requested by the utility
in the rate case challenged by the municipality relating to the issue(s) not
reasonably supported by evidence of certainty and specificity, to
(ii) the total amount of the increase in revenue requirement challenged by the
municipality.
§25.245-2 effective 8/26/14
(P 41622)
Appendix G
District Court's Final Judgment
OCT-10-2014 11:02 201ST DISTRICT COURT 512 854 2268 P.02/04
Filed in The District Court
of Travis County, Texas
OCT 1 O2014 MC
NO. D-1-GN-13-002623
At J0 '. f 'f A-M.
Amalia Rodriguez-Mendoza, Clerk
ENTERGY TEXAS, INC., § IN THE DISTRICT COURT OF
PLAINTIFF, §
§
v. § TRAVIS COUNTY, TEXAS
§
PUBLIC UTILITY COMMISSION §
OF TEXAS, §
DEFENDANT. § 345TH JUDICIAL DISTRICT
Final Judgment
On September 30, 2014, the Court heard this administrative appeal
on the merits. Plaintiff Entergy Texas, Inc., defendant Public Utility
Counsel of Texas, intervenor State Agencies and Institutions of Higher
Learning, and intervenor Office of Public Utility Counsel appeared through
counsel and announced ready. Intervenor Texas Industrial Energy
Consumers, although properly notified of the hearing, did not enter an
appearance at the hearing. The Court, having reviewed the pleadings, the
administrative record, the briefs, and argument of counsel, finds that the
Public Utility Commission's final order in its Docket 40295, the agency
order under review in this cause, should be in all things affirmed.
1
OCT-10-2014 11:02 201ST DISTRICT COURT 512 854 2268 P.03/04
IT IS THEREFORE ORDERED, ADJUDGED AND DECREED that
the Final Order of the Public Utility Commission of Texas in its Docket No.
40295 is AFFIRMED.
IT IS FURTHER ORDERED that Plaintiff take nothing by its cause of
action and that costs are assessed against the Plaintiff.
This is a final judgment that disposes of all parties and all claims and
is appealable. All relief not expressly granted herein is DENIED.
Amy Clark eachum
Judge Presiding
Approved as to form:
~a~~~v
EliZethR. B. Sterling
Assistant Attorney General
State Bar No. 19171100
Representing Defendant Public Utility Commission of Texas
~AfUM~ ~ck__
Marnie A. McCormick
Duggins Wren Mann & Romero, LLP
State Bar No. 00794264
Representing Plaintiff Entergy Texas, Inc.
2
201ST DISTRICT COURT 512 854 2268 P.04/04
L/JA)P;. ~- ~ rf'Mv:a,,~ ~~
Susan M. Kelley
Assistant Attorney General
State Bar No. 11205700
Repres ting Interveno State Agencies
Ross Hender n
Assistant Public Counsel
Office of Public Utility Counsel
State Bar No. 24046055
Representing Intervenor Office of Public Utility Counsel
Ru f/'ax'/JJ.~ ~~~~cd(M~
Rex VanMiddlesworth
Thompson & Knight, LLP
State Bar No. 20449400
Representing Intervenor Texas Industrial Energy Consumers
3
TnTCil P f7L·1
SOAR DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 40295
APPLICATION OF ENTERGY § BEFORE THE
TEXAS, INC. FOR RATE CASE § PUBLIC UTILITY COMMISSION OF
EXPENSES PERTAINING TO PUC § TEXAS
DOCKET NO. 39896 §
1.:
,-,,
.....,
,. =
......,,
DIRECT TESTIMONY C'· ;z: 1
"'r, :·:
;::::
=:- ,.::
~, =
-c: ;
<'"')
I
AND CJ~··
C• -· 0'1
·«~-
j
r~ .-· ,
r~ ~ -0 4
:n .. 3'.: '•
·.· .:
·~
WORKPAPERS ·""
u
-.. :
,,)
c .r:-
en
'
OF
NATHAN A. BENEDICT
ON BEHALF OF THE
OFFICE OF PUBLIC UTILITY COUNSEL
November 6, 2012
OPUC Exhibit No. 1
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 40295
DIRECT TESTIMONY
AND WORKPAPERS
OF NATHAN A. BENEDICT
TABLE OF CONTENTS
I. WITNESS IDENTIFICATION AND SCOPE OF TESTIMONY ............................... 3
III. ETl'S RATE CASE EXPENSES ..................................................................................... 5
APPENDIXA .............................................................................................................................. 12
WORK.PAPERS .......................................................................................................................... 16
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 2 of79
I I. WITNESS IDENTIFICATION AND SCOPE OF TESTIMONY
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Nathan A. Benedict. My business address is 1701 North Congress Avenue,
4 Suite 9-180, Austin, Texas 7870 I.
5 Q. PLEASE STATE YOUR CURRENT EMPLOYMENT.
6 A. I am employed as Assistant Director of Regulatory Analysis for the Office of Public
7 Utility Counsel ("OPUC").
8 Q. PLEASE STA TE YOUR EDUCATIONAL BACKGROUND.
9 A. I hold a Bachelor of Arts degree in Economics and German from the University of the
10 Pacific, a Master of Arts in Economics from California State University, East Bay, and a
11 Master of Science in Economics from The University of Texas at Austin. My graduate
12 studies included substantial training in statistics and econometrics as well as
13 specialization in the fields of public finance and industrial organization. A summary of
14 my educational background is included in Appendix A.
15 Q. PLEASE STATE YOUR PROFESSIONAL BACKGROUND.
16 A. I have over eleven years of experience in the utility industry. From 1998 to 2005, I
17 worked for Pac-West Telecomm, a Competitive Local Exchange Carrier ("CLEC"). I
18 held various management positions within Pac-West's operations group, including
19 management of the team responsible for provisioning Directory Assistance, E91 l, Local
20 Number Portability, and local loops in tandem with incumbent carriers in Pac-West's
21 service territory. From 2005 to 2006, I consulted for another CLEC, Telepacific, where I
22 designed voice and data networks for small- to medium-sized commercial customers.
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 3 of79
I Since 2008, I have taught courses in microeconomics and macroeconomics as an adjunct
2 faculty member of Austin Community College. I began my tenure with OPUC in 2008.
3 A summary of my professional background is included in Appendix A.
4 Q. HAVE YOU PREVIOUSLY TESTIFIED REGARDING ELECTRIC UTILITY
5 MATTERS?
6 A. Yes. Appendix A includes a list of the cases in which I have testified.
7 Q. WHAT IS THE SUBJECT OF YOUR TESTIMONY?
8 A. My testimony addresses the amount of rate case expenses requested by Entergy Texas,
9 Inc. ("ETI" or "Company")
10 Q. PLEASE SUMMARIZE YOUR CONCLUSIONS.
11 A.
12 With respect to the overall amount of rate case expenses ETI is
13 allowed to recover, the expenses must be reasonable in order to be recovered, but the
14 Conunission is not required to grant recovery of every reasonable expense. Other
15 considerations, such as the frequency of rate cases, the overall amount of rate case
16 expenses in comparison to the granted rate increase, and the nature of the utility's rate
17 case request should be important components of the Conunission's review. Based on
18 these considerations, I recommend a reduction to ETI's request of between 14.5 and 73.6
19 percent. 1
1
This results in a recommended disallowance ranging from $1,269,123 to $6,441,896.
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 4 of79
I n.
- - - - -- -- -
2 Q.
3
4 A.
5
6 Q.
7 A.
8
9
10
11
12
13
14
15
- ID. ETl'S RATE CASE EXPENSES
16 Q. WHAT IS THE AMOUNT OF ETl'S REQUESTED RATE CASE EXPENSES?
17 A. ETI has requested recovery of $8,752,576 in rate case expenses related to Docket
18 No. 39896 and incurred through September 30, 2012. 4
2
Docket No. 39896, Schedule P-5 at 41-42.
3
Compliance Tariff ofAEP Texas Central Company Pursuant to Final Order in Docket No. 31433 Severed
from Docket No. 28840, Docket No. 32385, Compliance Rider, Attachment Bat 3.
4
Supplemental Direct Testimony of Michael P. Considine, Exhibit MPC-SD-5 at 1 (October 25, 2012).
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 5 of79
I Q. ARE THERE ANY OVERARCHING POLICY ISSUES THE COMMISSION
2 SHOULD CONSIDER WHEN REVIEWING RATE CASE EXPENSES?
3 A. Yes. Even when all of a utility's rate case expenses are deemed reasonable, the
4 Commission is not required to grant dollar-for-dollar recovery. PURA Sec. 36.06l(b)(l)
5 gives the Commission discretion in allowing recovery of rate case expenses, stating that
6 the regulatory authority "may allow'' as an expense the reasonable cost of participating in
7 the rate case. From a policy perspective, as the frequency of rate cases increases, it
8 becomes increasingly important to manage the cost of rate cases borne by ratepayers. 5 In
9 this docket, ETI's rate case expenses are substantial in comparison to the revenue
10 increase granted in Docket No. 39896, which is the Company's third base rate case in
11 little more than four years. Furthermore, the Company opted to litigate certain issues for
12 which Commission precedent is long-established and clear. The cost of challenging
13 Commission precedent on these issues forms part of the total rate case expenses ETI has
14 requested to recover from ratepayers.
15 Q. HOW DOES ETl'S RATE CASE EXPENSE REQUEST COMPARE TO THE
16 REVENUE INCREASE GRANTED IN THE RATE CASE AND TO ITS RATE
17 CASE EXPENSE IN PRIOR DOCKETS?
18 A. ETI's rate case resulted in a revenue increase of approximately $27.7 million on an
19 annual basis. 6 ETI's rate case expenses of approximately $8.75 million represent over 30
5
Aside from base rate cases, ET! can also update its EECRF and TCRF on an annual basis, and may soon
have a PCRF mechanism available to it.
6
Docket No. 39896, ETl's Letter to Commissioners Regarding Corrections to Commission's Final Order
in Docket No. 39896.
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 6 of79
I percent of the actual revenue increase the Company was granted by the CommissioK
2 comparison, ETI's 2007 rate case, Docket No. 34800, resulted in a stipulated revenue
3 increase of $46.7 million and rate case expenses of $2.3 million per year for three years
4 to be recovered through a rider. 8•9 Docket No. 34800 involved two Hearings on the
5 Merits and myriad settlement negotiations. ETI's 2009 rate case, Docket No. 37744,
6 resulted in a stipulated revenue increase of $59 million effective August 5, 20 I 0 and an
7 additional increase of $9 million effective May 2, 2011. The revenue increase included
8 an unspecified amount for rate case expenses to be fully amortized in 20 I 0. 10 Thus, in
9 recent years, ETI' s ratepayers have borne the twin burdens of rate increases occurring
10 more frequently while also paying for the substantial litigation costs associated with the
11 rate increases.
12 Q. WERE SOME OF ETI'S RATE CASE EXPENSES INCURRED TO
13 CHALLENGE SETTLED PRECEDENT?
14 A. Yes. Part of the litigation costs in Docket No. 39896 relates to issues for which
15 Commission precedent is clear. As part of its statutory discretion, the Commission could
16 consider the degree to which ETI has overreached in its rate case when considering the
17 amount of litigation expenses allowed for recovery. I will provide a few examples to
18 illustrate this issue.
7
lJ:le $8.75 urlllion figure does not inelttd:e Cities' rate case e1cf1BHses efa13pr0ximately $1.2 miUioo,-9--
8 The rider appeared on bills during 2009, 2010, and 2011.
9
Application ofEntergy Gui[ States, Inc.for Authority to Change Rates and Reconcile Fuel Costs, Docket
No. 34800, Order at 5, (Findings of Fact Nos. 24 and 27) (March 16, 2009).
0
' Application ofEntergy Texas, Inc. for Authority to Change Rates and Reconcile Fuel Costs, Docket No.
37744, Order at 5, (Findings of Fact Nos. 16 and 18) (December 13, 20 IO).
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 7 of79
I ETI's rate filing package included a request to recover financial-based incentive
2 compensation. The ALJs note that all parties to the rate case, including ETI, agree that
3 Commission precedent allows recovery of only one type of incentive-based
4 compensation. While compensation tied to operational goals is recoverable,
5 compensation tied to financial goals is not. 11 ETI, nonetheless, requested recovery of all
6 incentive compensation costs, including those related to financial measures. Consistent
7 with its long-standing precedent, the Commission disallowed $6,196,037 in financially-
8 based incentive compensation. 12
9 A well-established criterion for the inclusion of an expense in rates is that the
10 expense be known and measurable. ETI requested an additional $9 million in
11 transmission equalization expense beyond the test year level. The Company's
12 transmission equalization expenses are affected by changes in transmission investment
13 made by the other Entergy Operating Companies. ETI estimated the transmission
14 projects to be completed by the other Operating Companies through the end of the rate
15 year to compute its adjustment. The ALJs found that because these projects are largely
16 not yet built, and may never be built, use of these projects to make an adjustment to test
17 year transmission equalization expense does not represent a known and measurable
18 change.13 In turn, the Commission denied ETI' s request to add $9 million to its
19 transmission equalization expense. 14
11
Docket No. 39896, Proposal for Decision at 166.
12
Docket No. 39896, Order at 24-25, (Findings ofFact Nos. 127-134) (September 14, 2012).
13
Docket No. 39896, Proposal for Decision at 116.
14
Docket No. 39896, Order at 20, (Findings ofFact Nos. 87 -94) (September 14, 2012).
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAR Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 8 of79
I Finally, instead of including purchased capacity costs in base rates, ETI requested
2 a purchased capacity rider in the rate case despite the fact that the Commission already
3 had a pending rulemaking to determine the structure of such a rider for all generating
4 utilities. Indeed, the Commission ultimately determined that the purchased capacity rider
5 requested by ETI should not be considered in the rate case due to the pending
6 rulemaking. 15
7 While the Commission has the authority to grant the utility recovery of costs
8 reasonably incurred in the litigation of its rate case, it is not required to do so. If there
9 were no room for discretion, the Legislature would not have used the word "may" when
10 giving the Commission the authority to grant recovery of rate case expenses. And
11 without the Commission having discretion, rate case expense proceedings would be mere
12 accounting exercises. A utility's request for recovery of rate case expenses should be
13 considered in the larger context. The frequency of rate cases, the amount of rate case
14 expenses relative to the size of the rate increase, and the type of relief requested by the
15 utility in its rate case should affect the outcome of the rate case expense docket.
16 Q. SHOULD ETI BE ALLOWED TO RECOVER THE FULL AMOUNT OF ITS
17 RATE CASE EXPENSES?
18 A. No. The policy considerations I have discussed warrant a reduction to ETI' s recoverable
19 rate case expenses. In addition, by exercising its discretion to limit rate case expenses,
20 the Commission can encourage settlement of rate cases. Settlement reduces the cost of
21 participation to all parties involved. Additionally, shifting a portion ofrate case expenses
15
Docket No. 39896, Supplemental Preliminary Order at 2 (January 19, 2012).
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 9 of79
I from ratepayers to shareholders when challenging well-settled principles of ratemaking
2 will encourage a utility to carefully consider the degree to which it requests forms of
3 relief that run afoul of Commission precedent.
4 Q. HOW LARGE OF A REDUCTION TO RECOVERABLE RATE CASE
5 EXPENSES DO YOU RECOMMEND?
6 A. I suggest an upper and lower bound for any reduction the Commission decides to
7 implement. ETI was granted a rate increase of$27.7 million in Docket No. 39896, which
8 is $77.1 million less than the Company's request of $104.8 million. Because the
9 Commission reduced ETI's requested rate increase by approximately 73.6 percent, I
10 believe that it is reasonable to reduce ETI' s recoverable rate expenses by the same
11 percentage. This 73 .6 percent reduction forms the upper bound of my recommendation.
12 The lower bound of my recommendation is formulated by considering the
13 elements of ETl's base rate case that challenged clear Commission precedent. As
14 described earlier in my testimony, ETI requested recovery of financial-based incentive
15 compensation and a projected increase in transmission equalization costs, both of which
16 were denied by the Commission. The Company's request for recovery of financial-based
17 incentive compensation and the pursuit of a change to transmission expense that was
18 neither known nor measurable clearly contradict Commission precedent. It is not
19 reasonable for ratepayers to pay ETI's litigation expenses on these issues. Combined,
20 these issues contributed $15 .2 million to ETI' s requested rate increase of $104 .8 million,
21 and the disallowance associated with these issues reduced ETI's requested increase by
22 14.5 percent. Thus, a reasonable lower bound to the Commission's reduction to ETI's
Direct Testimony and Workpapers ofNathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 10of79
1 rate case expenses is 14.5 percent. Of course, this lower bound is based on the issues I
2 have identified and could be adjusted upward based on the testimonies and
3 recommendations of other parties to this docket.
4 Given my recommended band of 14.5 percent to 73.6 percent, it would be
5 reasonable to disallow between $1,269,123 and $6,441,896 of ETI's requested
6 $8,752,576 in rate case expenses.
7 Q. DOES TIDS CONCLUDE YOUR TESTIMONY?
8 A. At this time, yes.
Direct Testimony and Workpapers of Nathan A. Benedict
On Behalf of the Office of Public Utility Counsel
SOAH Docket No. XXX-XX-XXXX; PUC Docket No. 40295
Page 11 of79
APPENDIX A
12
EDUCATIONAL AND EMPLOYMENT HISTORY
NATHAN A. BENEDICT
EDUCATION
M.S., Economics.
Fields: Public Finance
Industrial Organization
The University of Texas at Austin, 2008
M.A., Economics.
California State University, East Bay, 2005
B.A., Economics, German.
University of the Pacific, 1999
EMPLOYMENT HISTORY
Assistant Director, Regulatory Analysis
Office ofPublic Utility Counsel
State of Texas
October 2008 - Present
Adjunct Assistant Professor, Economics
Austin Community College
January 2008 - Present
Teaching Assistant
Introductory Economics
The University of Texas at Austin
August 2007 - May 2008
Research Assistant
Human Investment Research and Education (HIRE) Center
California State University, East Bay
July 2005 - July 2006
Service Engineer
US. Telepacific Corp.
July 2005 - May 2006
13
Teaching Assistant
Introductory Economics
California State University, East Bay
August 2005 - December 2005
Customer Relations Manager
Senior Corporate Trainer
Cross-Functional Assessment Manager
Ordering and Provisioning Manager
Pac-West Telecomm, Inc.
April 1998 - March 2005
Testimony presented before the Texas Public Utility Commission:
Subject
No. 39896
Revenue Requirement; Cost
Application of Entergy Texas, Inc. for Authority to
Allocation; Rate Design
Change Rates and Reconcile Fuel Costs
No. 39366
Application of Entergy Texas, Inc. for Authority to
Allocation of Energy Efficiency
Redetermine Rates for the Energy Efficiency Cost
Performance Bonus
Recovery Factor Tari.ff and Request to Establish a
Revised Energy Efficiency Goal and Cost Caps
No. 38306
Texas-New Mexico Power Company's Request for AMS Communications Network;
Approval of Advance Metering System (AMS) Discretionary Service Charges; Low-
Deployment and AMS Surcharge Income Programs
No. 37744 Product Solicitation Process; Product
Application of Entergy Texas, Inc. for Authority to Pricing; Miscellaneous Electric
Change Rates and Reconcile Fuel Costs Service Charges; Rate Riders
No. 37482
Product Solicitation Process and
Application of Entergy Texas, Inc. for Approval of a
Product Pricing
Power Cost Recovery Factor
No. 36952
Application of CenterPoint Energy Houston Electric,
Computation of Energy Efficiency
LLC to Defer Energy Efficiency Cost Recovery and
Performance Bonus
for Approval of an Energy Efficiency Cost Recovery
Factor
14
No. 36851
Application of the Electric Reliability Council of Project Funding Sources and
Texas, Inc. for Approval of a Revised Nodal Market Surcharge Allocation
Implementation Surcharge
No. 36025
Revenue Requirement; Cost
Application of Texas-New Mexico Power Company
Allocation; Rate Design
for Authority to Change Rates
15
WORKPAPERS
16
,
PROCEEDING TO CONSIDER RATE §
CASE EXPENSES SEVERED FROM §
DOCKET NO. 28840 (APPLICATION OF §
AEPTEXASCENTRALCOMPANYFOR §
AUTHORITY TO CHANGE RATES) §
§
ORDER
'This Order addresses the recoverable rate-case expenses.of AEP Texas Central Company
(AEP Central) and of Cities1 in connection with their participation in Docket No. 28840.2 As set
forth in this Order, the Public Utility Commission of Texas (Commission) determines that AEP
Central's recoverable rate case expenses through June 2005 are $2,938,130 and that Cities'
recoverable rate case expenses are $1,350,149. As discussed herein, the Cities' expenses relating to
witness Sarah Goodfriend have been reduced by one-half as recommended by the State Office of
Administrative Hearings (SOAR) Administrative Law Judges in their Proposal for Decision (PFD)
in Docket No. 28840.3 'This Order finds that $4,288,429 in rate-case expenses incurred by AEP
Central and Cities is reasonable and necessary and authorizes AEP Central to implement a
surcharge over three years to recover this amount.
I. Procedural History
On November 3, 2003, AEP Central filed an application seeking a change in its rates. 'This
application was assigned Docket No. 28840, and the Commission referred the case to SOAH on
November 4, 2003. SOAH issued its initial PFD in Docket No. 28840 on July 1, 2004, which
contained certain findings on rate case expenses. In July and August-2004, the Commission issued
two orders on remand in Docket No 28840 directing SOAH to consider further and provide further
evaluation of certain specified issues, none of which involved rate case expenses. On November
1
Alice, Aransas Pass, Carrizo Springs, Dilley, Donna, Eagle Lake, Freer, Ganado, George West, Ingleside,
Kingsville, LaFeria, Laguna Vista, La Joya, Leakey, Los Fresnos, Lyford, Lytle, McAllen, Mercedes, Mission,
Nordheim, Odem, Pharr, Port Aransas, Portland, Port Lavaca, Poteet, Rancho Viejo, Refugio, Rio Hondo, Rwige, San
Benito, San Juan, Sinton, Uvalde, and Weslaco (collectively, Cities).
2
Application of AEP Texas Central Company for Authority to Change Rates. Docket No. 28840, Order (Aug.
IS, 2005).
3
Docket No. 28840, Proposal for Decision at 121-127, 205 (FOF 210-216), 209 (FOF 256)(Jul. I, 2004).
3:1- 17
DOCKET NO. 31433 ORDER PAGE2
'
16, 2004, SOAH issued its Remand PFD. In addition, the Commission held hearings on certain
matters relating to merger savings and affiliated expenses on March 3, 4, and 7. The Commission
issued its final order in Docket No. 28840 on August 15, 2005. In that order, the Commission
severed the determination of the reasonableness and necessity of rate case expenses to this
proceeding, Docket No. 31433.4 While rate-case expenses were not addressed on the remand
SOAH hearing and the Commission-held hearing, Cities and AEP incurred additional expenses as a
result of these hearings, and submitted updated information on these additional expenses. Based on
the submission, the Commission decided to sever the determination on rate-case expenses to
examine this additional evidence. 5
By Order No. 1 in this proceeding, AEP Central and Cities were directed to file detailed
supporting documentation of their requested rate case expenses. On September 9, 2005, AEP
Central and Cities filed such supporting documentation. On September 16 and October 10, 2005,
AEP Central made supplemental filings that furnished additional supporting documentation with
respect to certain of its requested expenses.
On October 14, 2005, the parties filed statements of position and on October 28, 2005, AEP
Central filed its Motion for Ruling on Disputed Issue and Conditional Request for a Hearing. On
December 12, 2005, the presiding officer issued Order No. 4, which requested clarification
regarding contested issues. On December 22, 2005, the parties filed responses to Order No. 4.
The parties' filings established that there are no contested factual issues in Docket
No. 31433 that have not been fully litigated in Docket No. 28840. To the extent AEP Central had
previously conditionally requested a hearing, that request was withdrawn by AEP Central's
December 22, 2005 filing. The sole disputed issue is the recoverability of one-half of Cities' witness
· Sarah Goodfriend' s expenses, which the SOAH ALJs had recommended be disallowed in their PFD
in Docket No. 28840 issued on July 1, 2004. Since there are no contested factual issues that have
not already been fully litigated, an evidentiary hearing on the merits is not necessary or appropriate.
The disposition of the sole contested issue is discussed in the subsequent" section of this Order.
'Docket No. 28840, Order at 60 (Ordering, S) (Aug. IS, 2005).
' Open Meeting Tr. at 54-62 (July 29, 2005).
18
DOCKET NO. 31433 ORDER PAGE3
II. Recoverability of One-Half of Dr. Goodfriend's Expenses
In Docket No. 28840, AEP Central submitted testimony challenging the quality of a survey
that fonned the basis of testimony submitted by Cities witness, Dr. Sarah Goodfriend. 6 Following a
full evidentiary hearing and briefing on this and other issues, the SOAH ALJs recommended that
one-half of Dr. Goodfriend's expenses be disallowed because they found that the methodology of
the survey she conducted was "seriously flawed." 7
In severing the issue of rate case expenses from Docket No. 28840 to this proceeding, the
Commission intended that the entire evidentiary record in Docket No. 28840 on rate case expenses
as well as the Commission's initial decisions be carried over to this case. Thus, the evidentiary
record on the quality of Dr. Goodfriend' s work underlying her testimony in Docket No. 28840 and
the SOAH ALJs' findings regarding the recoverability of one-half of her expenses are before the
Commission for decision in this proceeding. The purpose of the severance, however, was to
evaluate the detailed supporting documentation on updated rate-case expenses submitted by AEP
Central and Cities.8 This proceeding was not initiated as a forum for Cities to re-litigate Dr.
Goodfriend's expenses.
The Commission had previously found that the ALJs correctly determined that one-half of
Dr. Goodfriend's expenses should be disallowed9 because the survey she conducted ''was seriously
flawed and that conclusions drawn from the data cannot be reasonably supported under current legal
standards." 10 The Commission reaffinnS this determination, and therefore, the Commission adopts
the SOAH ALJs' finding that one-half of Dr. Goodfriend's expenses should be disallowed. In
addition, as there are no other outstanding contested issues related to the rate-case expense
information submitted in Docket No. 28840 or the additional rate-case expense infonnation
6
See Docket No. 28840, Proposal for Decisioo at 121-127, 205 (FOF 212) (Jul. I, 2004).
7
Id at 125.
1
See Open Meeting Tr. at 62 (Jul. 29, 2005).
9
Open Meeting Tr. at 196-198 (January 13, 2005).
10
Docket No. 28840, Proposal for Decision at 125 (Jul. I, 2004).
19
DOCKET NO. 31433 ORDER PAGE4
submitted in this docket, the Commission finds that the rate-case expenses of $2,938,130 for AEP
Central and $1,350,299 for Cities are reasonable and necessary.
III. The SOAH AL.ls' Findings and Conclusions in Docket No. 28840
In the PFD issued on July 1, 2004, in Docket No. 28840, the SOAH ALJs included Finding
of Fact Nos. 210 through 216 and Conclusion of Law No. 58 addressing rate case expenses. The
SOAH ALJs' findings were issued prior t-0 the updating by AEP Central and Cities of their rate case
expenses in their filings described in Finding of Fact No. 15. Thus, in order to reflect the updated
factual evidence filed in Docket No. 31433 and certain other corrections described below, the
Commission modifies the SOAH ALJs' Finding of Fact Nos. 210 through 216 as follows.
Finding of Fact Nos. 22 through 25 of this Order modify the SOAH ALJs' Finding of Fact
No. 210 to reflect the updated amounts of rate case expenses found reasonable and necessary for
AEP Central after reflecting the disallowance recommended by Staff; Finding of Fact No. 27 of
this Order modifies the SOAH ALJs' Finding of Fact No. 211 to reflect the updated amount of
Cities' requested rate case expenses. Finding of Fact Nos. 28 and 29 of this Order modify the
SOAH ALJs' Finding of Fact No. 212 to reflect the updating of Dr. Goodfriend's portion of Cities'
requested rate case expenses. Finding of Fact Nos. 31 and 32 of this Order adopt the SOAH ALJs'
Finding of Fact Nos. 214 and 215. Finding of Fact No. 33 of this Order modifies the SOAH ALJs'
Finding of Fact No. 216 to reflect the amounts found reasonable and necessary by the Commission
based on the updated information in this proceeding and corrects it to reflect that the rate case
expenses will be collected through a three-year surcharge and not through cost of service. Finding
of Fact No. 34 of this Order supplements the SOAH ALJs' Finding of Fact No. 256 to reflect the
updated amounts for AEP Central's and Cities' rate case expenses found reasonable and necessary
by this Order. Finding of Fact No. 35 reflects the Commission's policy decision, in accordance
with its decision in Docket No. 30706,11 that AEP Central not be permitted to recover estimated
appeal costs in this proceeding, but that AEP Central be afforded the opportunity to recover in its
next rate case any reasonable and necessary expenses for Docket Nos. 28840 and 31433 that it
11
Application of CenterPoinJ Energy Houston Electric, UC for a Competition Transition Charge, Docket No.
30706, Order at 28-29, 47 (COL 28) (Jul. 14, 2005).
20
DOCKET NO. 31433 ORDER PAGES
subsequently incurs that exceed the amounts found reasonable and necessary by this Order. Finally,
Conclusion of Law No. 6 in this Order incorporates the SOAH ALJs' Conclusion of Law No. 58.
The Commission adopts the following findings of fact and conclusions oflaw:
IV. Findings of Fact
A. Background and Procedural Matters
1. AEP. Central is an electric utility providing transmission and distribution (T&D) services in
a 44,000 square·mile area of South Texas that includes the portion of Texas from just south
of San Antonio to the Mexican border and from Bay City west to Eagle Pass. AEP Central's
service area is located within the Electric Reliability Council of Texas (ERCOT).
2. On November 3, 2003, AEP Central filed an application with the Commission to change its
T&D rates. The Commission assigned AEP Central' s application to Docket No. 28840.
3. Concurrent with filing its application with the Commission, AEP Central filed a similar
petition and statement of intent with each incorporated city in its certificated service area
that retains jurisdiction over its retail rates. Eighty-six (86) cities denied AEP Central's
petition and statement of intent. AEP Central filed petitions for review of those denials and
filed motions to consolidate those petitions for review into Docket No. 28840.
4. On November 4, 2003, the Commission referred AEP Central's application in Docket
No. 28840 to SOAH to conduct an evidentiary hearing on the merits and issue a PFD.
5. The following parties intervened and participated in the hearing in Docket No. 28840:
Cities; Texas Industrial Energy Consumers (TIEC); CPL Retail Energy (CPL Retail);
Coalition of Commercial Ratepayers (CCR); City of Garland, Alliance for Retail Markets
(ARM); TXU Business Services (TXU); Texas Legal Services Center and Texas
Ratepayers' Organization to Save Energy (TLSCROSE); South Texas Electric Cooperative,
Inc. (STEC); State of Texas; Office of Public Utility Counsel (OPC); and Commission Staff
(Staff).
21
DOCKET NO. 31433 ORDER PAGE6
6. In Docket No. 28840, AEP Central requested approval of a revenue requirement of $519.9
million, based on an historical test year of July 1, 2002, through June 30, 2003. Of that
amount, $426.6 million was for providing retail T&D service (including the portion of the
ERCOT -wide transmission costs) and $93.3 million for providing wholesale transmission
service.
7. The evidentiary hearing on the merits in Docket No. 28840 was held on March 2 through
March 18, 2004.
8. On July 1, 2004, the SOAH ALJs assigned to hear Docket No. 28840 issued their PFD. The
PFD contained certain findings with respect to rate case expenses.
9. The Commission issued orders on July 28 and August 25, 2004, remanding portions of
Docket No. 28840 to SOAH, none of which involved rate case expenses.
10. On November 16, 2004, the SOAH ALJs issued their Remand PFD in Docket No; 28840.
11. On March 3, 4, and 7, 2005, the Commission held hearings on merger savings and affiliate
expenses.
12. On August 15, 2005, the Commission issued its final order in Docket No. 28840. In
Ordering Paragraph 5 of that order, the Commission severed the determination of the
reasonableness and necessity of rate case expenses into this proceeding, Docket No. 31433.
All portions of the evidentiary record in Docket No. 28840 relevant to rate case expenses are
part of the evidentiary record in this Docket No. 31433.
13. On August 26, 2005, the presiding officer issued Order No. 1, which required the parties to
file evidence of rate case expenses and directed AEP Central and Cities to file supporting
"
detailed documentation for their requested rate case expenses. Order No. 1 also made all
parties to Docket No. 28840 parties to this proceeding.
22
DOCKET NO. 31433 ORDER PAGE7
14. On August 29, 2005, Cities requested clarification from the presiding officer regarding the
extent of the supporting documentation the Cities were required to submit under Order
No. I.
15. On August 30, 2005, Order No. 2: Clarification of Order No. 1, was issued informing Cities
that:
The entirety of the rate case expenses will be considered in this proceeding.
To the extent supporting documentation for expenses prior to September
2004 is in the record of Docket No. 28840, Cities may simply provide the
relevant cite to the record. If the supporting documentation for expenses is
not in the Docket No. 28840 record, that information should be submitted in
this proceeding.
16. On September 9, 2005, AEP Central and Cities filed supporting documentation for their
requested rate case expenses, consisting of invoices, timesheets, receipts, etc. On September
16 and October 10, 2005, AEP Central filed supplemental information related to certain of
its requested rate case expenses.
17. On September 19, 2005, the presiding officer established a procedural schedule for this
docket. In accordance with the procedural schedule, statements of position were due on
October 14, 2005, and requests for hearing were due on October 28, 2005.
18. On October 14, 2005, AEP Central, Cities, and Staff filed statements of position. In its
statement of position, Staff questioned certain items of AEP Central' s rate case expenses as
lacking adequate supporting documentation. in its statement of position, AEP Central stated
that the SOAH ALJs had recommended that one~half of Dr. Goodfriend's expenses be
disallowed and noted that Cities' requested rate case expenses included the entire amount
billed by Dr. Goodfriend to Cities, and not one-half of that amount. In its statement of
position, Cities indicated that they did not contest any of AEP Central' s rate case expenses,
but indicated that if Cities' request associated with Dr. Goodfriend' s work was contested,
then Cities would urge that the standard applied to Dr. Goodfriend be applied to AEP
Central' s experts.
23
DOCKET NO. 31433 ORDER PAGES
19. On October 28, 2005, AEP Central filed a motion for ruling on a disputed issue and
conditionally requested a hearing seeking a Commission ruling on whether, by severing rate
case expenses from Docket No. 28840, it intended to reopen for litigation the issue of Dr.
Goodfriend' s expenses which had been fully litigated in Docket No. 28840. AEP Central 's
pleading also included an identification of the portions of the record in Docket No. 28840
that addressed the issue of the quality of Dr. Gooclfriend's work and the recovery of her rate
case expenses.
20. On December 12, 2005, the presiding officer issued Order No. 4, which requested a
clarification regarding a contested issue and directed Staff to file a list of disputed factual .
issues and a list of threshold legal and policy issues that must be addressed before this
proceeding can be resolved, and permitting AEP Central and Cities to make similar filings.
21. On December 22, 2005, AEP Central and Cities filed their responses to Order No. 4. In its
response, AEP Central withdrew its conditional request for a hearing.
22. Based on the filings of the parties set forth in Finding of Fact Nos. 16, 18, 19, and 21, the
Commission finds that no factual matters that have not already been fully litigated in Docket
No. 28840 are at issue or disputed. The only disputed issue in this proceeding involves the
recoverability of one-half of Cities' witness Gooclfriend's expenses, which has been
subjected to a full contested case evidentiary hearing, briefing, and the issuance by the
SOAH ALJs of a PFD in Docket No. 28840.
B. AEP Central's Rate Case Emenses
23. Based on its filing of September 9, 2005, as supplemented by its filings of September 16 and
October 10, 2005, AEP Central sought recovery of $2,962, 734 in recoverable rate case
expenses for Docket No. 28840 through June 2005.
24. In its statement of position filed on October 14, 2005, Staff ·questioned whether $24,604 of
AEP Central's requested rate case expenses were supported by adequate underlying
documentation and recommended disallowance of these expenses.
24
DOCKET NO. 31433 ORDER PAGE9
25. In its filing of October 28, 2005, AEP Central indicated that it did not contest Staff's
recommendation to disallow $24,604 of AEP Central's requested rate case expenses.
26. AEP Central's reasonable and necessary rate case expenses for Docket No. 28840 as of June
2005 are $2,938,130.
C. Cities' Rate Case Emenses
27. In its filing of September 9, 2005, Cities requested rate case expenses for Docket No. 28840
of $1,391,925. This amount consisted of $1,166,925 in expenses actually incurred through
July 2005 and $225,000 in estintated expenses including appeals.
28. Cities' actual expenses of $1,166,925 through July 2005 included $83,253 billed by Cities'
witness Sarah Goodfriend.
29. The Commission adopts the SOAH ALJs' finding regarding disallowance of one-half of Dr.
Goodfriend' s expenses from Docket No. 28840 because of the inadequacies in the survey
she performed. The record indicates that Dr. Goodfriend has billed the Cities $83,253;
therefore a disallowance of one-half of her fees is $41,626.
30. Based on Findings of Fact Nos. 27 through 29, Cities' recoverable rate case expenses are
$1,350,299.
31. AEP Central 's proposal to disallow Cities' witness Starnes expenses is not appropriate
because the principal rate design issues raised by Cities benefit other rate payers.
32. Cities' rate case expenses are system costs that should be home by all ratepayers because
other ratepayers benefit from the Cities' participation.
D. Rate Case Expense Surcharge
33. Based on Finding of Fact Nos. 26 and 30, the aggregate amount of rate case expenses found
reasonable and necessary for AEP Central and Cities are $4,288,429.
25
DOCKET NO. 31433 ORDER PAGE IO
34. It is appropriate for AEP Central to surcharge the aggregate rate case expenses found
reasonable and necessary in Finding of Fact No. 33 to be collected from all customers over
three years.
E. Subsequent Rate Case Expenses
35. To the extent AEP Central incurs rate case expenses foi: Docket Nos. 28840 and 31433 after
June 2005, it is reasonable for it to recover such expenses in its next rate clise to the extent it
demonstrates that such additional expenses are reasonable and necessary. Also, to the extent
that Cities incur rate case expenses for Docket Nos. 28840 and 31433 after July 2005 that
cause Cities' aggregate rate case expenses to exceed the amount found recoverable by this
Order, it is reasonable for AEP Central to recover such expenses in its next rate case to the
extent found reasonable and necessary.
V. Conclusions of Law
1. AEP Central is an electric utility as defined by §§ 31.002 of the Public Utility Regulatory
Act, TEX. UTIL. CODE.ANN.§§ 11.001-66.017 (Vernon 1998 & Supp. 2005) (PURA) and is
therefore subject to the Commission's jurisdiction under PURA §§ 32.001, 33.051, and
36.102.
2. AEP Central is a T&D utility as defined in PURA § 31.002(19).
3. SOAH had jurisdiction over all matters relating to the conduct of the hearing in Docket No.
28840, including the preparation ofa Proposal for Decision pursuant to PURA§ 14.053 and
TEX. Gov'T CODE ANN.§ 2003.049(b).
4. AEP Central met its burden of proof regarding the amount of its rate case expenses for
Docket No. 28840 through June 2005 found reasonable and necessary in Finding of Fact No.
26.
26
DOCKET NO. 31433 ORDER PAGEll
5. With the exception of the Cities' rate case expenses disallowed in Finding of Fact No. 29,
Cities met their burden of proof that their rate case expenses for Docket No. 28840 are
reasonable and necessary.
6. Cities are entitled to reimbursement for their rate case expenses as customers, as well as for
being regulatory authorities.
7. The evidentiary record in Docket No. 28840 on rate case expenses, including the portion
related to the quality of work performed by Dr. Goodfriend underlying her testimony
submitted in Docket No. 28840 identified in AEP Central's pleading described in Finding of
Fact No. 19, is part of the evidentiary record in this case together with the additional
supporting documentation filed by AEP Central and Cities in this proceeding as discussed in
Finding of Fact No. 16.
8. No contested issues of fact beyond those that were fully litigated, argued, and heard by the
SOAH ALJs in Docket No. 28840 have been raised in this proceeding; therefore, there is no
need for any further evidentiary hearing on the merits on recoverable rate case expenses in
addition to those already held in Docket No. 28840.
9. When the issue of the quality of the work underlying Dr. Gooclfriend's testimony in Docket
No. 28840 was litigated before and the issue of the recoverability of her rate case expenses
was briefed to the SOAH ALJs, Cities had the opportunity to challenge the quality of AEP
Central's ex~' substantive work and the recovery of their rate case expenses under the
standard applied by the SOAH ALJs to Dr. Gooclfriend's expenses. Cities failed to take
advantage of that opportunity and no additional evidentiary hearing on the merits is
appropriate in this proceeding as to that matter.
VI. Ordering Paragraphs
In accordance with these findings of fact and conclusions of law, the Commission issues the
following Order:
27
DOCKET NO. 31433 ORDER PAGE 12
1. The additional supporting documentation filed by AEP Central and Cities on
September 9, 2005, and by AEP Central on September 16 and October 10, 2005, as
discussed in Finding of Fact No. 16 above, is admitted into the evidentiary record of this
Docket No. 31433.
2. To the extent provided in this order, the requests by AEP Central and Cities for
determination of their reasonable and necessary rate case expenses for Docket No. 28840 are
granted.
3. As set forth in Finding of Fact No. 34, AEP Central is authorized to surcharge, over a three·
year period, the aggregate rate case expenses for Docket No. 28840 found reasonable and
necessary in Finding of Fact No. 33.
4. AEP Central shall file tariff sheets consistent with this Order (compliance tarifi) no later
than 20 days after receipt of this Order. The Compliance tariff, and all filings related to it,
shall be filed in Tariff Control Number 32385 and shall be styled: Compliance Tariff of
AEP Texas Central Company Pursuant to Final Order in Docket No. 31433 Severed from
Docket No. 28840. The Filing shall include a transmittal letter stating that the tariffs
attached are in compliance with this Order, giving the docket number, date of this Order, a
list of tariff sheets filed, and any other necessary information. The timetable for review of
the compliance tariff shall be established by the Commission's ALJ assigned to the tariff. In
the event any sheets are modified or rejected, AEP Central shall file proposed revisions to
those sheets in accordance with the Commission's ALJ. All subsequent filings in
connection with the compliance tariff (i.e., requests for extensions, textulll corrections,
revisions) shall be filed in the Tariff Control Number provided above, and styled as set forth
above. After issuance of the final order, no further filings other than those pertaining to a
motion for rehearing shall be made in this docket. .
5. As set forth in Finding of Fact No. 35, AEP Central may seek to recover in its next rate case
expenses in connection with Docket Nos. 28840 and 31433 that it incurs after June 2005 and
Cities' rate case expenses incU!Ted in connection with Docket No. 28840 and 31433 that
28
DOCKET NO. 31433 ORDER PAGE13
exceed the amounts authorized to be recovered herein, to the extent such additional expenses
are found reasonable and necessary.
6. All other motions, requests for entry of specific findings of fact and conclusions of law, and
any other requests for general or specific relief, if not expressly granted herein, are denied.
SIGNED AT AUSTIN, TEXAS the ~ <( day of /J1~e,I_ 2006.
PUBLIC UTILITY COMMISSION OF TEXAS
ARSLEY, CO IONER
/~~~./L_
BARR ~=RMAN, COMMISSIONER
q:lcadm\on!enlfinaJ\31000\31433fu.doc
29
TARIFF CONTROL NO. 32385
PUBLIC UTILITY COMMISSION OF TEXAS
COMPLIANCE TARIFF OF AEP TEXAS CENTRAL COMPANY
PURSUANT TO FINAL ORDER IN DOCKET NO. 31433
SEVERED FROM DOCKET NO. 28840
MARCH 14, 2006
TABLE OF CONTENTS
SECTION FILENAME PAGE
Transmittal letter Letter - re Compliance RCE tariff.doc 2
Attachment A Rate Case Surcharg Rider,doc 3
Attachment B Rate Case ExP Rider Final Retail.xis 4-7
•. ~··.) ~.I
_.,. . '\
:..
:;:' ;'
.
. ·'
'-·
-""J
...._;. .. '
,
• .,,
'
_,
·,··
',
1
IY
~ 30
March 14, 2006
AEP Texas Central Company
400 WasJ 15Jh StroeJ, SuiJe 1500
Austin, lX 78701
James R. Galloway ·
Central Records
Public Utility Commission of Texas
170 I N. Congress
Austin, Texas 78711
Re: Tariff Control No. 32385 ·Compliance Tariff ofAEP Texas Central
Company Pursuant to Final Order in Docket 31433 Severedfrom Docket
No. 28840
Dear Mr. Galloway:
Enclosed is the Rider RCS - Rate Case Surcharge tariff sheet for Retail Delivery
Service of AEP Texas Central Company (TCC) filed herewith in compliance with the
Final Order in Docket No. 31433, Proceeding To Consider Rate Case Expenses Severed
From Docket No. 28840 (Application of AEP Texas Central Company For Authority To
Change Rates issued on March 3, 2006. The Rider RCS - Rate Case Surcharge tariff
sheet is the only tariff that is the subject of this filing and is enclosed as Attachment A,
and the worksheets supporting the tariff sheet are enclosed as Attachment B.
TCC proposes that the attached rate schedules be effective for bills rendered on
and after March 30, 2006, which is the first billing cycle for April 2006. TCC requests
that the Administrative Law Judge (ALJ) assigned. to this Tariff Control Number
establish a procedural schedule allowing for that effective date. TCC requests that the
tariffs be effective for billings on and after the effective date of the tariff to avoid
potential implementation issues for TCC and the Retail Electric Providers.
As set forth in Attachment B, in addition to the Retail Delivery Service surcharge
set forth in Rider RCS, TCC will also collect the wholesale jurisdictional allocated
portion of the Docket No. 31433 rate case expenses from Wholesale Transmission
customers served under TCC's Open Access Transmission Tariff (OATT).
If you have any questions, please do not hesitate to contact me at 5124814543.
Thank you for your consideration in this matter.
Sincerely,
~~~
Regulatory Case Management
cc: All parties ofrecord in Docket No. 28840.
Encl.
2
31
AEP TEXAS CENTRAL COMPANY Attachment A
TARJFF FOR ELECTRJC DELIVERY SERVICE
Applicable: Entire System
Chapter: 6 Section: 6.1.1
Section Title: Delivery System Charges
Revision: Original Effective Date: March 30, 2006
6.1.1.14.5 Rider RCS - Rate Case Surcharge
AVAILABILITY:
Rider RCS is desigued to recover Commission approved rate case expenses associated
with PUCT Docket No. 28840. 1 Rider RCS is applicable to electric delivery service from
the Company during the periods this schedule is in effect, and will be billed along with
the other delivery service charges. Charges associated with Rider RCS will be
determined in accordance with the applicable fee listed below. This schedule will be in
effect from the first billing cycle of April 2006 and will end with the last billing cycle of
March2009.
MONTHLY RATE OTHER THAN FOR TRANSMISSION VOLTAGE SERVICE:
The monthly charge shall be determined by multiplying the appropriate Rider RCS Fee in
the table below by the current month's billing kWh.
Rate Schedule Fee
Residential Service $0.000059 per kWh
Secondary Service Less than or Equal to 10 kW $0.000119 per kWh
Secondary Service Greater than I 0 kW $0.000047 per kWh
Primary Service $0.000026 per kWh
Lighting Service $0.000119 per kWh
MONTHLY RATE FOR TRANSMISSION VOLTAGE SERVICE:
The RCS for the Transmission Service Class shall be collected on a revenue basis by
applying the factor below to Transmission and Distribution base rate revenue. Base rate
revenue is defined as the monthly sum of the distribution system charges, metering
charge, customer service charge, transmission system use charges, and Rider TCRF
charges.
Rate Schedule Base Revenue Factor
Transmission Service 0.00242
NOTICE:
This Rate Schedule is subject to the Company's Tariff and Applicable Legal Authority.
1
The Rate Case Expense allocated to Retail Customers is 64.63% of the total approved rate case expenses
in Docket No. 31433 (severed ftom Docket No. 28840). The Rate Case Expense allocated to Wholesale
Transmission Customers is 35.37% of the total approved rate case expense in Docket No. 31433.
140
3
32
Attachment B
Page 1 of 4
Allocation of Rate Case Expenses
Total Approved Rate Case Expenses (1) $4,288,279
Wholesale Transmission Rate Base Allocation Factor (2) 35.37%
Distribution Rate Base Allocation Factor (2) 64.63%
Wholesale Transmission Total Revenue Requirement $1,516,933.52
Distribution Total Revenue Requirement $2,771,495.48
3-Year Recovery Annual Revenue Requirement
Wholesale Transmission $505,644.51
Distribution $923,831.83
Wholesale Transmission Rate Case Surcharge Factor Development
Wholesale Transmission Annual Revenue Requirement $505,645
Test Year ERGOT 4CP kW 53,520,537
per average 4CP per year $0.00945
monthly rate case expense surcharge for wholesale
transmission service per 4CP kW (3) $0.00079
Notes:
1 Final Order Docket No. 31433 Total Rate Case Expenses
AEP TCC recoverable rate case expenses $2,938,130
Cifies' recoverable rate case expenses $1,350, 149
Total Docket No. 28840 rate case expenses $4.288,279
2 Jurisdictional allocation based on rate base.
Schedule 2 - Final Order dated August 15, 2005
Wholesale Transmission Rate Base 471,655,044 35.37%
Distribution Rate Base 861,731,781
~~~'"-"-,~~~~~~~
64.63%
1,333,386,825 100.00%
3 In addition to the TCOS wholesale transmission access fee, TCC TSP shall bill a
monthly rate of $0.00079 per kW of coincident peak demand for three years
after the effective date of the rate case expense surcharge rider.
4
33
LINE DESCRIPTION T&D Revenue Rate Case
1 Allocator Expense Allocation kWh Surcharge Revenue Difference
2
3 Annual Rate Case Expense Revenue Requirement $923,832
4
5 Residential 52.32% $483,306 8,230,446,543 $0.000059 $485,596 $2,290
6
7 Secondary 5 ·1 0 kW 3.42% $31,565 475,856,859
8 Lighting 5.92% $54,662 249,521,076
9 Total Secondary 5 10 kW 9.33% $86,227 725,377,935 $0.000119 $86,320 $93
10
11 Secondary> 10 kW Non-I DR 26.82% $247,760 5,243,542,742
12 Secondary> 10 kW IDR 0.90% $8,342 184,389,689
13 Total Secondary> 10 kW 27.72% $256, 103 5,427,932,431 $0.000047 $255, 113 ($990)
14
15 Primary Non-IDR 1.02% $9,424 330,585,571
16 Primary IDR 5.94% $54,832 2 116,659,683
17 Total Primary 6.96% $64,256 2,447,245,254 $0.000026 $63,628 ($628)
18
19
20 The rate case expenses to be collected from the Transmission Class shall be collected on a revenue basis by applying the factor
21 shown below to the total of the distribution service, transmission service, customer service, meter service, and TCRF revenues.
22
23 T&D Revenue Rate Case Proposed % of T&D
24 Allocator Expense Allocation T&D Revenue Revenue
25 Transmission 3.67% $33,940 $13,996,621 0.00242
26 Transmission Proposed T&D Revenue $13 996,621 0.00242 $33,872 ($68)
27
28 Total Retail 100.00% $923,832 $924,529
29
30 Rate Design Difference $698
31 Rate Design Percent Difference 0.08%
32 >-
"d ii
33 Notes: ~ g.
34 The Transmission Class rate case expense % of revenue is based on the percent of Transmission Class rate case N~
35 expense allocation I proposed T&D revenue. The resulting percentage is applied to the total distribution and transmission revenue. s, a
.... l;:1
U1
.,,.w
Attachment B
Page3 of4
•.; :i;•. i!.Ii; ~ • § '!
n § ~
.... !!!
8•
s 'H~ . ! ! .! ! ~ ! ~ ! !
~- ~ ~ ~
I - ;;: t1 ..
0 0 0
d
[ ~ " • •
i ~
0 ~ ! a~ !
~~-~#'f
;; l:o
2
··~~
;: ":! ~;
• ~ §.
:i \:: .. "'
Iii;\ i:;
a·! .. :i:
~u~
;!: :!! 0 -
.! ! ••§~
~8: .•
;; a -
...... ••
.~:~
~:::
~
a
!i
1 .
• • § •
iio~
,
Iii~§ a
~
~
~
q
•• !.
~
5S!~ .. .
R to .. i;
o..,. a •.
•.
"• §•
~i .. g
~·§~
=·:"" .
! igd ii~~
~ :i' § g 8"' PO~
~ !!
.
; ... d
~ ~
.". ..- •••
i •
..
" " ~ !!. :: tl
~
s
~~-~
:g § ~
!\ 1!
s!o; ~ ~ : ,. 8"
g~ .. 9 ~-; ! ~ ;_;" ! 5 Ill: §JI 0
.. ~ i l .. : z § 8 ~~p ~
i !ii.:~ i:i
.
~a ~I\ a!
lf ~
•
p;p ;;q• ; ~ ~ a • • §I =
·~
if ~ :~~..- .. a
.:
:i • •
~... ... 5 B " 5
1l 3-do~
~ 5§
s="s ·~- n
~
- !l ~ ! a ;----
;_ 5
:a .. a 2,. ..
~ g ~ ~ !!
;p~
":. ... a.~
:
a
!f if ";:: ..~ .8 ~
~ ~ ~
.:
:::: 1'il 8;
i-::.·"'~ .. ...~ !
--
~···
~ § ~ • : § •
i:::.,;:::
,
:.
un a §s
~~
~
• !i
- • §"
- - •ga•g
;~ .. !
;"B§~
"
·~n
~
.
•
d,. . •••••io
f~~o
.@to
• - 8.. i•
,§
...
: -
• .
~ 3~ ~
&•" -
;; • 8 ~
~~··
•
• - §.
,
~ il."
;-
~I§=:
;. ; ! = ii ~ • • ~q·
s
• II; ....
~B§i
~~~~
•
s: ~
.. :: ;! ;
~-
!~
p~.
• @P
~
i a;
=: 8 ~
0 s a~ ~• ; r.:;
""
.... "•§•
; ::: 0 .. qu
~. - !~ - ; §.
d
"
~
JI~§
~¥id:;
I: § "§"
'i; ~ 0 ft
~a:§~
~~·~ .
~
ii
:{a..&:;~
. " •
~~
; 0
.. ..
i =. § ;; SI .... ...... z:
i ::f ~ .. Ii§ ii~ •~ "~ i• •~ § •
~ •• §. i 5' ;:" f
5~g; .... ii~~
~ ~ § ::
....... a.,_ H
!f~
; ii:~
.. •
~
~ ~... .. § -
• • • •
0 ... ~I a"' 18 u 2.
" •• ~o
l~
i: !
-~
§~ ! ~
~-.
~g EfPa•
~··· -
~ 0 ...
. 0
"'
~q~
Ii;;.
•
•• p
3" ~ 0 .. !i!5
•
•~Eo
- § 0" ~·§~
~&·· .••
!~~;
"·
;u
;;"" :
;
•••• 3 g 5 ~""§"
• n .. i. jl B
;;r; 3 •• §. I'!?§ 3 ~:;: i ~
t 5 °.;
§ • • - ~ ~.,; N ~~ 0"' a- t: "' .. •~;§~
• r~v.e.
l!"iii
o"
~.
o ;ll. ~g
;o
! ;
~· ~ ~ ~ ;;
• ~.:
;
!
!
;;:
:; !i •• i~:~ •
p
~-
•• ~ :. ~ ;;
i '§.
~ .....
~ a ."5-!
~ ~ 5 ~ § :;
e·:; ...
"
;- §
~~
'
.. ~
5i ! 5
!
j•"•
i ~ ~;:
i- .•
::I ......
"" .... <>.,
~ i .••
" H
g
~
j ~~~~ i!. §'! § •. 8. :; !~ ~ ! ~ ! .~! "!! .. 8 ... •
:I ,. ... ~g·5 . . n.. ~
0 0
i5 Ri 5
:f : ..
:I
5 i .i
8
<
" •
i0
---
18~
~ ~
•
•6•§ • i!:• • '
0
a
...
2 to ~ R
; ~
80 ...:
.• -.
~=~~
'
;~p
••
"
s~ ! !
~
!i.z p ° §p:p:
!
0 ~ e.-:.
~
;: :!; '::.
~
~-
i: =
~
•~• •
DUGGINS WREN MANN & ROMERO, LLP
POST OFFlCE BOX J 149
AUSTIN, TEXAS 78767
600 CONGRESS, SUITE 1900
AUSTIN, TEXAS 78701
TELEPHONE (512) 744-9.500
TELEFAX (61i) 74+-9399
September 28, 2012
Honorable Donna L. Nelson, Chairman
Honorable Kenneth W. Anderson, Jr.
Honorable Rolando Pablos
Public Utility Commission of Texas
1701 N. Congress Ave. ·:.
Austin, Texas 7870 I
Re: Docket No. 40742, Compliance Tariff Pursuant to Final Order in Docket No. 38986
(Application ofEntergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs,
and Obtain Deferred Accounting Treatment)
Docket o. 39896; OAH Docket No. XXX-XX-XXXX; Application of Entergy Texas, Inc.
for Authorz to Change Rates, Reconcile Fuel Costs, and Obtain Deferred Accounting
Treatment
Dear Commissioners:
Entergy Texas, Inc. (ETI) has reviewed the corrections to the Commission's final order in
Docket No. 39896 proposed in the motion for rehearing of the Commission Staff. ETI agrees
that these technical corrections are necessary so that the order will be consistent with the Staff
number runs and with the Commission decisions that result in the $27 .7 million revenue increase
approved in this case. ETI further understands that these corrections are not opposed by any
party.
The date for the filing of compliance tariffs by the Company, under the Commission's
current order, is October 4, 2012. To support implementation of new rates in as timely a fashion
as possible (particularly given that the new rates relate back to service rendered on and after June
30, 2012), to support synchronizing the rate increase with the credit being implemented in ETI
Docket No. 40542, 1 and in light of the absence of opposition to the Staffs proposed changes, it
is ETl's intent to file its compliance tariffs on October 4th consistent with the most current Staff
number run. This number runs produces the $27.7 million revenue increase approved by the
Commission, and reflects the ministerial corrections proposed in the Staffs recent motion for
1 Application of Entergy Texas, Inc. for Authority to Implement New Rough Production Cost Equalization
Adjustment (RPCEA) Rate.
37
DUGGINS WREN MANN & ROMERO, LLP
September 28, 2012
Page2
rehearing (but not yet reflected in the Commission's order). If the Commission makes any
changes to its rulings in response to motions for rehearing that affect the approved revenue
requirement or rates, ETI will address those changes in the tariff compliance process at that time.
Resp
cc: Parties of record
l
38
PUC DOCKET NO. 34800
SOAH DOCKET NO. XXX-XX-XXXX
APPLICATION OF ENTERGY §
GULF STATES, INC. FOR §
AUTHORITY TO CHANGE RATES §
AND TO RECONCILE FUEL §
COSTS §
ORDER
1
This order addresses the application of Entergy Gulf States, Inc. (EGSI) for
authority to change rates and reconcile fuel costs. The docket was processed in accordance
with applicable statutes and Public Utility Commission of Texas rules. EGSI,
Commission Staff, the Office of Public Utility Counsel (OPC), the Community
Associations of the Woodlands (CATW), the Entergy Texas, Inc. Service Area Cities'
Steering Committee (Cities), the State of Texas, Texas Industrial Energy Consumers
(TIEC), Texas Legal Services Center (TLSC), Texas Ratepayers' Organization to Save
Energy (Texas ROSE), Wal-Mart Stores Texas, LLC , through their duly authorized
representatives (Wal-Mart) (collectively, signatories) filed a stipulation and settlement
agreement that resolves all of the issues in this proceeding. The Kroger Company and TX
Energy, LLC did not sign the stipulation and do not oppose it. Consistent with the
stipulation, EGSI' s application is approved.
The Commission adopts the following findings of fact and conclusions of law:
I. Findings of Fact
Procedural History
I. On September 26, 2007, EGSI filed an application for approval of: (I) base rate
tariffs and riders designed to collect a total non-fuel revenue requirement for the
' On December 31, 2007, EGS! jurisdictionally separated pursuant to ~ 39.452(e) of 1he Public U1ility
Regulatory Act (PURA), TEX. UTIL. CODE ANN. Title 2 and Entergy Texas, Inc. (ET!) succeeded to EGSl's certificate of
39
PUC Docket No. 34800 Order Page 2of15
SOAH Docket No. XXX-XX-XXXX
Texas retail jurisdiction of $605 million; (2) a set of proposed tariff schedules
presented in the Electric Utility Rate Filing Package for Generating Utilities (RFP)
accompanying EGSI's application; (3) a request for final reconciliation of EGSl's
fuel and purchased power costs for the reconciliation period from January I, 2006
to March 31, 2007, as well as deferred costs from prior proceedings; and (4) certain
waivers to the instructions in RFP Schedule V accompanying EGSI' s application.
2. The 12-month test year used in EGSl's application ended on March 31, 2007.
3. EGSI provided notice by publication for four consecutive weeks before the
effective date of the proposed rate change in newspapers having general circulation
in each county of EGSI's Texas service territory. EGSI also mailed notice of its
proposed rate change to all of its customers. Additionally, EGSI timely served
notice of its statement of intent to change rates on all municipalities retaining
original jurisdiction over its rates and services.
4. The following parties were granted intervenor status in this docket: OPC, Alliance
for Retail Markets (ARM), CATW, Cities, Kroger Company, State, TIEC, TLSC,
Texas ROSE, TX Energy, LLC, and Wal-Mart. 2 Commission Staff was also a
participant in this docket.
5. On October I, 2007, the Commission referred this case to the State Office of
Administrative Hearings (SOAH) for processing.
6. EGSI appealed the rate decisions adopted by the Cities of Chester, Woodville,
Ames, Dayton, Devers, Liberty, New Waverly, Riverside, Trinity, Bedias,
Bremond, Caldwell, Calvert, Franklin, Madisonville, Somerville, Patton Village,
Cut and Shoot, Willis, Plum Grove, Shepherd, Oak Ridge North, Normangee,
Daisetta, Hardin, Corrigan, Groveton, Anderson, Kosse, North Cleveland,
Woodloch, Midway, Panorama Village, Taylor Landing, Rose Hill Acres, China,
Hearne, Bevil Oaks, Colmesneil, Kountz, Nome, Lumberton, and Todd Mission.
convenience and necessity for its Texas retail jurisdiction. For continuity and ease of reference. EGSI, Comm'ission
Staff, and intervenors have continued to make rett:Tcnce to EGSI for purposes of pleadings in this docket.
2
OPC, ARM, Cities, Kroger Company, Stale, and TIEC were granted party Slatus on October 22, 2007. See
Prehearing Conference Tr. at 6.
40
PUC Docket No. 34800 Order Page 3of15
SOAH Docket No. XXX-XX-XXXX
7. As provided for in Order Nos. 3, 9, 12, 14, and 23, the SOAH administrative law
judges (ALJs) consolidated EGSI's appeals of the rate decisions adopted by the
cities in Finding of Fact No. 6.
8. Cities participated in this case representing the Cities of Beaumont, Bridge City,
Conroe, Groves, Houston, Huntsville, Navasota, Nederland, Orange, Pine Forest,
Pinehurst, Port Arthur, Port Neches, Rose City, Shenandoah, Silsbee, Sour Lake,
Vidor, and West Orange. These municipalities have adopted rates consistent with
the stipulation discussed below.
9. The Commission established in its Order on Appeal of Order No. 8 an effective
date for EGSI's proposed rate change of September 26, 2008.
I 0. On April 8, 2008, the State filed a motion for partial summary decision regarding
the continued applicability of the 20% base rate discount for state institutions of
higher education under § 36.351 of the Public Utility Regulatory Act, TEX. UTIL.
CODE ANN.§§ l l.OOl-66.016 (Vernon 2007 & Supp. 2008)(PURA).
11. On July 16, 2008, the SOAH ALJs issued a proposal for decision (PFD)
recommending that the Commission grant the State's April 18, 2008 motion for
partial summary decision.
12. On August 15, 2008, the Commission entered an order adopting the PFD on the
State's motion for partial summary decision.
13. The Commission entered an order on November 4, 2008, extending the effective
date ofEGSI's proposed rate change until November 27, 2008.
14. Commission Staff, State, and TIEC filed a non-unanimous stipulation (NUS) on
May 19, 2008. EGSI and certain other parties filed a separate NUS on May 20, ·
2008. 3 The EGSI NUS was opposed by Commission Staff, State, and TIEC. A
hearing was held on both NUSs on June 23 through July 2, 2008.
15. At Open Meetings on October 23 and November 5, 2008, the Commission
considered a PFD from the SOAH ALJs which recommended resolution of the rate
41
PUC Docket No. 34800 Order Page4of15
SOAH Docket No. XXX-XX-XXXX
case through adoption of the EGSI NUS. On November 7, 2008, the Commission
issued its order on remand rejecting the PFD and remanding the docket to SOAH
for a hearing on the merits ofEGSI's original application.
16. During the November 5, 2008 Open Meeting, EGSI agreed to extend the statutory
jurisdictional deadline in this docket to March 2, 2009. EGSI subsequently agreed
to extend the statutory jurisdictional deadline to March 16, 2009. 4
17. The SOAH ALJs granted ARM's motion to withdraw as an intervenor on
December 2, 2008, pursuant to Order No. 49.
18. The hearing on the merits on remand took place on December 3 and 4, 2008, and
December 8 through December 12, 2008. The hearing was recessed on
December 12, 2008, in order to allow the parties to work on concluding a
settlement.
19. On December 16, 2008, the signatories submitted a settlement term sheet to reflect
their agreement in principle resolving all outstanding issues regarding EGSI's
application, including those issues raised by the Commission in its November 7,
2008 order on remand.
20. On December 16, 2008, the signatories submitted an agreed motion to implement
interim rates.
21. On December 19, 2008, the SOAH ALJs filed Order No. 52, granting interim
approval of rates consistent with the settlement term sheet, effective with bills
rendered on and after January 28, 2009, for usage on and after December 19, 2008.
22. On February 5, 2009, the signatories submitted a stipulation resolving all
outstanding issues in this docket.
23. On February IO, 2009, the SOAH ALJs filed Order No. 56, returning this docket to
the Commission.
3
The EGSJ NUS was subsequently amended on June 27, 2008.
4
EGSJ letter filed February 18. 2009.
42
PUC Docket No. 34800 Order Page 5of15
SOAH Docket No. XXX-XX-XXXX
Description o(the Stipulation and Settlement Agreement
24. The signatories agree that EGSI will institute an overall increase in base rate
revenues of$46.7 million.
25. The signatories agree to a reasonable return on equity for EGSI of I 0.00%.
26. The signatories agree that the cost of service underlying the base-rate revenue
increase does not include any unreasonable or unjust expenses.
27. The signatories agree that EGSI will implement a rate-case-expense rider to recover
$2.3 million per year for three years. The rate-case expenses will be allocated to
customer classes based on total base-rate revenues. The rates established under the
rate-case expense rider will be determined based on energy consumption in
kilowatt-hours (kWh), except for the Large Industrial Power Service (LIPS)
customer class, whose rates will be set on a kilowatt (kW) basis.
28. The Signatories agree to leave the mechanisms for recovery of EGSI's municipal
franchise-fee riders unchanged as a result of this docket.
29. The Signatories agree that EGSI's proposed Market Value Energy Rider (MVER)
will not be offered as a result of this docket.
30. The signatories agree that the Incremental Purchased Capacity Recovery Rider
(IPCR) will expire contemporaneously with the implementation of rates approved
in Order No. 52.
31. The signatories agree that the base-rate revenue increase, the rate-case expense
rider and the municipal franchise-fee riders addressed in the stipulation became
effective for bills rendered on and after January 28, 2009 for usage on and after
December 19, 2008, as approved in Order No. 52.
32. The signatories reached the following specific agreements regarding rate design as
a part of the overall resolution of this docket:
a. Supplemental Short Term Service (SSTS). Rate Schedule SSTS will
terminate six months after a final, appealable order approving the
stipulation is issued by the Commission in this docket. Beginning with the
43
PUC Docket No. 34800 Order Page 6of15
SOAH Docket No. XXX-XX-XXXX
base rates implemented as a result of this stipulation, EGSI will bill SSTS
usage as follows: (SSTS charges+ LIPS charges)/2.
b. Interruptible Service (IS). Rate Schedule IS will be modified as follows:
i. 30-minute notice service is eliminated;
ii. The credit for 5-minute notice service is reduced to $3.75/kW-
month;
m. The credit for no-notice service is reduced to $4.88/kW-month;
1v. The credits shall be applied to the· LIPS and LIPS-Time of Use
(TOU) tariffs (current High Load Factor Service (HLFS) and Large Power
Service (LPS) customers will be transferred to LIPS); and
v. Rate Schedule IS remains closed to new business.
c. Competitive Generation Service. EGSl's competitive generation-service
proposal shall not be withdrawn, but shall be severed from this docket and
addrt><~ed in a separate docket wherein the Commission will (a) exercise its
authority to approve, reject, or modify EGSI's proposal; and (b) address
, any costs unrecovered as a result of the implementation of the
d ., ·>neons Electric Service Charges. No change shall be made to
Miscellaneous Electric Service Charges.
e. Lighting Class Rates. Lighting-class rates for all lighting fixtures shall be
designed in a manner so that each fixture is charged a uniform base-rate
percentage increase as established for the entire lighting class.
f. Additional Facilities Charge (AFC). Rate Schedule AFC, governing
additional-facilities charge, will be designed to result in a reduction to
1.49%, with the resulting revenue reduction allocated among those
customer classes with AFC revenue based on the percentage of AFC
revenues in each customer class.
44
PUC Docket No. 34800 Order Page7 oflS
SOAH Docket No. XXX-XX-XXXX
g. Economic as Available Power Service/Standby Maintenance Service.
No substantive changes shall be made as a result of this docket to: (a) Rate
Schedule EAPS, governing Economic-as-Available Power Service; or (b)
Rate Schedule SMS, governing Standby Maintenance Service.
h. Interconnection Terms and Conditions. No changes shall be made as a
result of this docket to EGSI's terms and conditions regarding costs for
interconnection of customers.
i. Electric Extension Policy. No changes shall be made as a result of this
docket to EGSl's electric extension policy.
j. Large Interruptible Power Service. The signatories stipulate that the
contract demand ratchet provisions in Rate Schedule LIPS will be retained;
provided, however, that the billing demand provision contained in
Paragraph V of Rate Schedule SSTS will no longer apply to customers
taking service under Rate Schedule LIPS after Rate Schedule SSTS
terminates.
33. The signatories agree to the class-cost allocation set forth in Attachment A to the
stipulation and further agree that this allocation is reasonable.
34. The signatories agree to a River Bend nuclear generating station 20-year life
extension adjustment to EGSl's calculation of nuclear depreciation and
decommissioning costs effective January 1, 2009.
35. The signatories agree that EGSI will reduce depreciation expense related to EGSl's
steam production plants by the amount of $2,731,478 on a total Texas retail basis
effective January 1, 2009.
36. The signatories agree that EGSl will present a new depreciation study as part of its
next base-rate case, or by January 5, 2010, whichever is earlier.
37. The signatories agree that the base-rate increase, rate riders, and associated rate
design and class-cost allocation agreed to in the stipulation are reasonable and are
45
PUC Docket No. 34800 Order Page 8of15
SOAH Docket No. XXX-XX-XXXX
reflected in the rate schedules approved by Order No. 52 and revised by errata
filings on December 22, 2008, January 27, 2009, and March 5, 2009.
38. The signatories agree that EGSI will fund its Public Benefit Fund at an annualized
amount of $2 million.
39. In order to include a greater portion of the eligible population in the Public Benefit
Fund program, EGSI agrees to use its best efforts to contract for and implement an
automatic enrollment program. EGSl's automatic enrollment program will be
modeled upon the matching procedures used by other Texas utilities to identify
eligible customers and will be implemented within 30 days of the Commission's
filing of the final order in this case.
40. The signatories agree that EGSl will amend its low-income energy-efficiency
program on a trial basis as specified in the stipulation.
41. The signatories agree that the amendment ofEGSl's low-income energy-efficiency
program does not increase base rates to recover uncollected expenses associated
with revenues billed under EGSI's energy-efficiency rider approved in Docket
No. 35626.5
42. The signatories agree to a fuel disallowance of $4.5 million, booked in the month
of a final Commission order approving the application, consistent with the
stipulation.
43. The signatories agree to adopt Commission Staff's position on the following
resolution of fuel-related matters set out in Commission Staff's pre-filed direct
testimony: (a) recovery of sulfur dioxide (S02) and nitrous oxide (NO,) emissions
revenues recorded in Account 411.8 and expenses recorded in Account 509 will be
allowed as eligible fuel expense going forward until further order of the
.
Commission realigning such costs; (b) special circumstances should be granted to
treat the costs of natural-gas call options incurred during the reconciliation period
' Application of Entergy Texas. Inc. for Approval of an Energy Efficiency Cost Recovery Factor
(EECRF) Pursuantto PURA § 39. 905(b) and P. U. C. Subst. R. 25. /8/ (f). Docket No. 35626. Order (Aug. 14,
2008).
46
-
PUC Docket No. 34800 Order Page 9of15
SOAH Docket No. XXX-XX-XXXX
as eligible fuel expense; ( c) good cause exists to sever and defer the River Bend
performance-based ratemaking (PBR) calculation for the final seven months of the
reconciliation period to EGSI's next fuel reconciliation proceeding; and (d) the
River Bend PBR plan should terminate in light of EGSI's jurisdictional separation.
Evidence Supporting the Stipulation and Agreement
44. Considered in light of (a) the pre-filed testimony by the parties entered into
evidence, and (b) the additional evidence and testimony presented by the parties
during the course of the hearing on the merits on EGSI's application, the stipulation
is the result of compromise from each party, and these efforts, as well as the overall
result of the stipulation viewed in light of the record evidence as a whole, support
the reasonableness and benefits of the terms of the stipulation.
45. The evidence addressed in finding of fact 44 demonstrates that the rates, terms, and
conditions resulting from the stipulation are just and reasonable and consistent with
the public interest when the merits of the issues contested by Commission Staff and
intervenors are considered.
46. The stipulated revenue requirement does not include any amounts for financial-
based incentive compensation.
47. To the extent that affiliate costs are included in the stipulated revenue requirement
and fuel expense, they are reasonable and necessary for each class of affiliate costs
presented in EGSl's application.
48. To the extent that affiliate costs are included in the stipulated revenue requirement
and fuel expense, the price charged to EGSI is not higher than the prices charged by
the supplying affiliate for the same item or class of items to its other affiliates or
divisions, or a non-affiliated person within the same market area or having the
same market conditions.
49. The Texas retail revenue requirement in the stipulation does not include any of the
following expenses, whether allocated or direct-billed to EGSI: legislative
advocacy expenses; entertainment; charitable contributions; advertising expense to
promote the increased consumption of electricity or to promote the image of the
47
PUC Docket No. 34800 Order Page 10of15
SOAH Docket No. XXX-XX-XXXX
electric utility industry; advertising products marketed by other affiliates; civil
penalties or fines; any other expenses listed in PURA §§ 36.061, 36.062, and
36.063; payments made to cover costs of an accident, equipment failure, or
negligence at a utility facility owned by a person or governmental body not selling
power inside the State of Texas (except those made under an insurance or risk-
sharing arrangement executed before the date of loss); the costs for processing a
refund or credit under PURA § 36.110; any profit or loss that results from the sale
of merchandise not integral to providing utility service; construction work in
progress in rate base; or plant held for future use in rate base.
50. EGSI's current supplemental short-term service, Schedule SSTS, should be
terminated within six months after the filing of a final, appealable Commission
order in this docket, as provided for in the stipulation.
51. It is reasonable to modify EGSI's current interruptible service, Schedule IS, in
accordance with the terms and conditions of the stipulation.
52. It is reasonable in light of the compromise reached in the stipulation for no
substantive modifications to be made to EGSI's economic as-available power
service, Schedule EAPS, or standby maintenance service, Schedule SMS.
53. The depreciation and decommissioning adjustments for nuclear production assets
agreed to in the stipulation and consistent with Louisiana rate treatment are
reasonable.
54. The depreciation adjustments to EGSI's steam production assets agreed to in the
stipulation are reasonable.
55. The increase in storm cost accruals provided for in the stipulation is reasonable.
56. The low-income programs provided for in the stipulation are reasonable.
57. EGSI's energy-efficiency costs are recovered through a rider approved by the
Commission in Docket No. 35626.
58. The PBR plan for the River Bend nuclear generating station contemplates an
annual calculation of penalties and rewards. Good cause exists to sever and defer
48
PUC Docket No. 34800 Order Page 11of15
SOAH Docket No. XXX-XX-XXXX
the PBR calculation for the final seven months of the reconciliation period to
EGSl's next fuel reconciliation proceeding.
59. It is reasonable to terminate the application of the PBR plan to the River Bend
operations on and after January 1, 2008 when Entergy Texas, Inc. no longer has an
ownership interest in River Bend.
60. EGSI is entitled to a special circumstances exception for the cost of the natural-gas
call options because they resulted in increased reliability of supply and reduced fuel
expense.
61. The class allocation methodologies described in the stipulation are reasonable.
62. The total level of invested capital in the Texas retail revenue requirement is
reasonable.
63. The EGSI stipulation proposes to collect the existing incremental franchise fees of
the Cities of Beaumont, Port Arthur, and Conroe as a municipal franchise-fee rider.
The Commission has reviewed its finding in paragraph 11.E of its remand order of
November 7, 2008 and determines that the existing incremental franchise fees were
the result of franchise agreements adopted subsequent to the passage of PURA
§ 39.456.
II. Conclusions of Law
1. EGSI is a public utility as that term is defined in PURA § 11.004( 1) and an electric
utility as that term is defined in PURA§ 31.002(6).
2. The Commission exercises regulatory authority over EGSl and jurisdiction over the
subject matter of this application pursuant to PURA §§ 14.001, 32.001, 32.101,
33.002, 33.051, 36.001-36.111, 36.203, 39.452, and 39.455.
3. SOAH had jurisdiction over matters related to the conduct of the hearing and the
preparation of a proposal for decision in this docket, pursuant to PURA § 14.053
and TEX. GoV'T CODE ANN. § 2003.049.
49
PUC Docket No. 34800 Order Page 12 oflS
SOAH Docket No. XXX-XX-XXXX
4. This docket was processed in accordance with the requirements of PURA and the
6
Texas Administrative Procedure Act.
5. EGSI provided notice of its application in compliance with PURA§ 36.103, P.U.C.
PROC. R. 22.Sl(a), and P.U.C. SUBST. R. 25.235(b)(l)-(3).
6. This docket contains no remaining contested issues of fact or law.
7. The stipulation, taken as a whole, is a just and reasonable resolution of all the
issues it addresses, results in just and reasonable rates, terms and conditions, is
supported by a preponderance of the credible evidence in the record, is consistent
with the relevant provisions of PURA, and is consistent with the public interest.
8. EGSI has properly accounted for the amount of fuel and IPCR-related revenues
collected pursuant to the fuel factor and Rider IPCR during the reconciliation
period.
9 The revenue requirement, cost allocation, revenue distribution, and rate design
implementing the stipulation result in rates that are just and reasonable, comply
•· · · .ul! ratemaking provisions in PURA, and are not unreasonably discriminatory,
prefer ·-:tial, v ~ial.
'" Sever" , ... ,"r;Sl's proposed competitive generation service into a separate
·ket >L ' it" · ..~addressed separately is reasonable.
EGS! ., .;ru1 'cd to a special circumstances exception under P.U.C. SUBST. R.
~5.236(a)(6) for the cost of natural gas call options.
12. Consistent with the stipulation, good cause exists to treat EGSI's emissions
revenues and expenses referenced in finding of fact 43 as eligible fuel expense on a
going-forward basis until further order of the Commission realigning such costs.
13. Based on the evidence in this docket, the overall total invested capital through the
end of the test year meets the requirement in PURA § 36.053(a) that electric utility
rates be based on the original cost, less depreciation, of property used by and useful
to the utility in providing service.
6
TEX. GOV'T. CODE ANN. Chapter 2001 (Vernon 2000 and Supp. 2007).
50
PUC Docket No. 34800 Order Page 13 of15
SOAH Docket No. XXX-XX-XXXX
14. The Commission has reviewed its finding in paragraph 11.E of its remand order of
November 7, 2008 and determines that because the existing incremental franchise
fees were the result of franchise agreements subsequent to the passage of PURA
§ 39.456, they qualify as new franchise agreements and are therefore in compliance
with PURA§ 39.456 when recovered as a municipal franchise-fee rider.
15. The final resolution of the instant docket does not impose any conditions,
obligations, or limitations on EGSI's right to file a base-rate proceeding and obtain
rate relief in accordance with PURA.
16. Consistent with the stipulation, EGSI has met its burden of proof in demonstrating
that it is entitled to the agreed upon level of Texas retail base-rate and rider
revenue.
17. Consistent with the stipulation and PURA, EGSI has met its burden of proof in
demonstrating that the rates are just and reasonable.
III. Ordering Paragraphs
In accordance with these findings of fact and conclusions oflaw, the Commission
issues the following orders:
I. Consistent with the stipulation, EGSl's application for authority to (a) change its
rates; (b) reconcile its fuel and purchased power costs for the Reconciliation Period
from January 1, 2006 to March 31, 2007, as well as deferred costs from prior
proceedings; and (c) for other related relief is approved.
2. Consistent with the stipulation, the rates, terms, and conditions described in this
order are approved.
3. Consistent with the stipulation, the tariffs and riders approved on an interim basis
by Order No. 52 and revised by errata on December 22, 2008, January 27, 2009,
and March 5, 2009, are approved.
51
PUC Docket No. 34800 Order Page 14 of lS
SOAH Docket No. XXX-XX-XXXX
4. Consistent with the stipulation, EGSI shall implement the low-income programs
described in this order.
5. Consistent with the stipulation, EGSl's Competitive Generation Services tariff is
severed from this docket and shall be addressed in Application of Entergy Texas,
6.
Inc.for Approval ofCompetitive Generation Services Tariff, Docket No. 36713.
Consistent with the stipulation, EGSl's storm-cost accruals shall be increased by $2
I
million for a total accrual of $3.65 million annually beginning January I, 2009,
which amount will be incorporated in revenues recovered through base rates.
7. Consistent with the stipulation, EGSI shall terminate rate schedule SSTS and Rider
IPCR.
'
8. Consistent with the stipulation, EGSI shall adjust depreciation
decommissioning expense related to the River Bend nuclear generating station and
depreciation expense related to EGSI's steam production assets.
and
I
9. Consistent with the stipulation, EGSI shall submit a new depreciation study.
10. Consistent with the stipulation, the Rider IPCR and fuel costs, including coal-
related costs deferred from prior proceedings are reconciled and approved through
March 31, 2007.
11. EGSI shall adjust its fuel over/under recovery balance consistent with the findings
in this order.
12. The entry of this order consistent with the stipulation does not indicate the
Commission's endorsement of any principle or methodology that may underlie the
stipulation. Neither should entry of this order be regarded as precedent as to the
appropriateness of any principle or methodology underlying the stipulation.
13. All other motions, requests for entry of specific findings of fact, conclusions of
law, and ordering paragraphs, and any other requests for general or specific relief,
if not expressly granted in this order, are hereby denied.
52
PUC Docket No. 34800 Order Page 15of15
SOAH Docket No. 4 73-08-0334
SIGNED AT AUSTIN, TEXAS the _ _ dayofMarch 2009
PUBLIC UTILITY COMMISSION OF TEXAS
DONNA L. NELSON, COMMISSIONER
q.\cadm\ordcrs\tinal\34000\34800fo2.doc
53
"'1 ~
(:,,,(,"/'.~,.,,
PUC DOCKET NO. 37744 t..
-..,. I' •,.J~1
'~
SOAH DOCKET NO. 473-10-1962- · ., 1
I J I...• c::~'J
APPLICATION OF ENTERGY TEXAS, § PUBLIC UTILITY COMMISSiON
INC. FOR AUTHORITY TO CHANGE §
RATES AND RECONCILE FUEL § OF TEXAS
COSTS §
ORDER
This Order addresses the application of Entergy Texas, Inc. (ET!) for authority to change
rates and reconcile fuel costs. ET!, Commission Staff, the Office of Public Utility Counsel
(OPUC), the Steering Committee of Cities Served by ET! (Cities), 1 Texas Industrial Energy
Consumers (TIEC), The Kroger Company (Kroger), and Wal-Mart Stores Texas, LLC and
Sam's East, Inc. (collectively Wai-Mart), through their duly authorized representatives entered
into and filed a stipulation and settlement agreement that resolves all of the issues in this
proceeding except the issues related to ETl's proposal for competitive generation service.
Cottonwood Energy, L.P. and the State of Texas agencies and institutions of higher education
(State Agencies) did not join but do not oppose the stipulation.
The Commission severed the competitive generation service issues into Docket
No. 38951 2 inOrderNo.14.
The Commission adopts the following findings of fact and conclusions oflaw:
1
Steering Committee of Cities is comprised of the Cities of Anahuac, Beawnont, Bridge City, Cleveland,
Conroe, Groves, Houston, Huntsville, Montgomery, Navasota. Nederland, Oak Ridge North, Orange, Pine Forest,
Pinehurst, Port Arthur, Port Neches, Rose City, Shenandoah, Silsbee, Sour Lake, Splendora, Vidor, and West
Orange.
2
Application of Entergy Texas. Inc.for Approval of Competitive Generation Service Tariff (Issues Severed
From Docket No. 37744), Docket No. 38951.
PUC Docket No. 37744 Order Page 2 of 15
SOAH Docket No. XXX-XX-XXXX
I. Findings of Fact
Procedural History
I. On December 30, 2009, ET! filed an application requesting approval of (1) base rate
tariffs and riders designed to collect an overall revenue requirement of $1,758.4 million,
which includes a total non-fuel retail revenue requirement of $838.3 million (base rate
revenues of $486 million plus revenue from riders of $352.3 million); (2) a set of
proposed tariff schedules presented in the Electric Utility Rate Filing Package for
Generating Utilities (RFP) accompanying ETl's application; (3) a request for finiil
reconciliation of ET!' s fuel and purchased power costs for the reconciliation period from
April 1, 2007 to June 30, 2009; and (4) certain waivers to the instructions in RFP
Schedule V accompanying ETI's application.
2. The 12-month test year employed in ETl's filing ended on June 30, 2009.
3. ET! provided notice by publication for four consecutive weeks before the effective date
of the proposed rate change in newspapers having general circulation in each county of
ET!' s Texas service territory. ETI also mailed notice of its proposed rate change to all of
its customers. Additionally, ET! timely served notice of its statement of intent to change
rates on all municipalities retaining original jurisdiction over its rates and services. ET!
also published one-time supplemental notice by publication in newspapers and by bill
insert.
4. The following parties were granted intervenor status in this docket: OPUC, Cities,
Cottonwood, Kroger, State Agencies, TIEC, and Wal-Mart. Commission Staff was also a
participant in this docket.
5. On January 4, 2010, the Commission referred this case to the State Office of
Administrative Hearings (SOAH) for processing.
6. On February 19, 2010, the ALls issued Order No. 3, which approved an agreement
between ET!, Staff, Cities, State Agencies, OPUC, TIEC, Kroger, and Wal-Mart, to
( 1) establish an interim rate increase of $17 .5 million annually above ET!' s then-existing
base rates commencing with service rendered on and after May 1, 2010 subject to
true-up and refund for service rendered prior to September 13, 2010 to the extent final
55
PUC Docket No. 37744 Order Page3of 15
SOAH Docket No. XXX-XX-XXXX
overall rates established by the Commission amounted to less than a $17.5 million rate
increase; (2) extend the jurisdictional deadline by which the Commission must issue a
final order on the Company's rate request from July 5, 2010 to November l, 2010;
(3) establish a September 13, 2010 effective date for rates such that, notwithstanding the
extension of the jurisdictional deadline, the final overall rates established by the
Commission would relate back to service rendered on and after September 13, 201 O;
(4) require ET! to publish supplemental notice, once in newspapers and by a bill insert,
setting forth the effect of its proposed rate change in terms of the percentage increase in
non-fuel revenues; and ( 5) establish a procedural schedule and discovery deadlines for
this proceeding. Order No. 3 also granted Mr. Kurt Boehm's motion for admission
pro hac vice as counsel for Kroger and ETI's February 3 and February II, 2010 petitions
for review of cities' ordinances and motions to consolidate with respect to the rate
decisions adopted by the Cities of Ames, Anderson, Bedias, Bevil Oaks, Bremond,
Caldwell, Calvert, Chester, China, Colmesneil, Corrigan, Cut and Shoot, Daisetta,
Dayton, Devers, Franklin, Groveton, Hardin, Hearne, Iola, Kosse, Kountze, Liberty,
Lumberton, Madisonville, Midway, New Waverly, Normangee, Nome, Patton Village,
Plum Grove, Riverside, Rose Hill Acres, Somerville, Taylor Landing, Todd Mission,
Trinity, and Woodville.
7. On June 14, 2010, the ALls issued Order No. 6 granting Staff's June l, 2010 motion and
severing rate case expense issues to Docket No. 38346.3 Through Order No. 6, the AUs
also granted ETI's March 12, April 29, and May 17 petitions for review and motions to
consolidate with respect to the rate decisions adopted by the Cities of Anahuac,
Beaumont, Bridge City, Cleveland, Conroe, Groves, Houston, Huntsville, Montgomery,
Navasota, Nederland, Oak Ridge North, Orange, Panorama Village, Pine Forest,
Pinehurst, Port Arthur, Port Neches, Roman Forest, Rose City, Shenandoah, Shepard,
Silsbee, Sour Lake, Splendora, Vidor, West Orange, Willis, Woodbranch Village, and
Woodloch.
3
Application of Entergy Texas, Inc. for Rate Case Expenses Severed from PUC Docket No. 37744, Docket
No.38346.
56
PUC Docket No. 37744 Order Page4of15
SOAH Docket No. XXX-XX-XXXX
8. The hearing on the merits commenced on July 13, 2010 and was immediately recessed in
order to facilitate settlement negotiations. The hearing was again convened on
July 15, 2010, at which time the signatories announced their intent to continue settlement
discussions to resolve all issues related to the Company's application with the exception
of those related to ETl's proposal for competitive generation service (CGS) and
associated riders.
9. On August 6, 2010, the signatories submitted the stipulation resolving all outstanding
issues regarding the Company's application with the exception of those related to ET!' s
CGS proposal. Under the stipulation, ET! will be allowed to implement base rate tariffs
and riders designed to collect an overall revenue requirement of$1,614.9 million,4 which
includes a total non-fuel retail revenue requirement of $694.9 million (base rate revenues
of $599 million plus revenue from riders of $95.9 million). The signatories also
submitted, on August 6, 20 I 0, an agreed motion to revise interim rates and to consolidate
the severed rat~case expense docket. The interim rates requested in the agreed motion
mirrored the final rates proposed for Commission approval in the stipulation. The agreed
motion further requested that the ALls consolidate with the instant proceeding Docket
No. 38346, related to severed Docket No. 37744 rate case expense issues, and admit the
parties' pre-filed exhibits into evidence.
10. On July 16 and July 20, 2010, the AUs held the hearing on the merits with respect to
ETl's CGS proposal.
11. On August 9, 2010, the AUs issued Order No. 12, granting approval of revised interim
rates for usage on and after August 15, 2010.
12. On October 5, 20 I 0, the ALls issued a proposal for decision regarding issues related to
ETl's CGS proposal.
13. On October 5, 2010, the AUs issued Order No. 13, ordering the consolidation of Docket
No. 38346, related to severed rat~case expense issues, into the instant proceeding,
4
This figure includes fuel at test year prices. If current fuel prices are substituted for test year fuel prices,
the overall revenue requirement figure would be $1,504.0 million.
57
PUC Docket No. 37744 Order Page 5of15
SOAH Docket No. XXX-XX-XXXX
admitting evidence, and returning this docket to the Commission consistent with the
agreed motion filed on August 6, 20 I 0.
14. The Commission considered this Docket at the November 10, 2010 and
December I, 2010 open meetings.
15. On November 30, 20 I 0 ET! filed an unopposed motion to sever the competitive CGS
issues from the settled issues in this docket. The Commission granted the motion at the
December I, 2010 open meeting and the Commission's decision was memorialized in
Order No. 14 issued on December 3, 2010. The CGS issues were severed into Docket
No. 38951 in Order No. 14.
Description of the stipulation and Settlement Agreement
16. The signatories to the settlement stipulated that ET! should be allowed to implement an
initial overall increase in base-rate revenues of $59 million for usage on and after
August 15, 20 I 0. The signatories further stipulated that they would request approval of
interim rates by the AU s presiding or by the Commission, as necessary, to ensure timely
implementation of this initial rate increase. The signatories further stipulated that ET!
should be allowed to implement an additional overall increase in base-rate revenues of
$9 million on an annualized basis effective for bills rendered on and after May 2, 2011,
the first billing cycle for the revenue month of May.
17. The signatories agreed that ETI's authorized return on equity shall be 10.125% and its
weighted average cost of capital shall be 8.5209%.
18. The signatories stipulated that the amount of rate increase authorized under finding of
fact 16 includes rate-case expenses and contemplates their full amortization in 2010, and
that this amount constitutes the full and final recovery of all rate-case expenses relating to
Docket No. 37744.
19. The signatories stipulated to the amount of transmission and distribution invested capital
by function as of June 30, 2009 as set out in attachment I to the stipulation.
58
PUC Docket No. 37744 Order Page6of15
SOAH Docket No. 473-1"" 1962
20. The signatories stipulated that the Company's proposed purchased-power recovery rider
will not be approved in this docket, and purchased capacity costs will be included in
base rates.
21. The signatories stipulated that the Company's proposed transmission cost recovery factor
(TCRF) will not be approved in this docket. The signatories stipulated to the baseline
values as shown in attachment 2 to the stipulation to be used in the Company's request, if
any, for a TCRF in a separate proceeding.
22. The signatories agreed that ETI's proposed cost-of-service adjustment rider and formula
rate plan will not be approved in this docket.
23. The signatories stipulated that the Company's proposed renewable-energy-credit rider
will not be approved in this docket, and the Company's renewable-energy-credit costs
shall be recovered in base rates. The signatories further stipulated that a transmission
customer that opts out pursuant to P.U.C. SUBST. R. 25.1730) shall receive a credit that
offsets the amount of renewable-energy-credit costs that are recovered in base rates from
the transmission customer.
24. The signatories agreed that ETI's proposed remote-communications-link rider should be
approved as filed by the Company.
25. The signatories agreed that ETI's proposed market-valued-energy-reduction service rider
will not be approved in this docket.
26. The signatories reached the following specific agreements regarding rate design as a part
of the overall resolution of this docket:
a. Rate Schedule IS. Rate Schedule IS will be opened to new business. In the
Company's next base-rate case, the amount of interruptible credits recoverable
from Texas retail customers shall be limited to an increase of $1 million more
than the amount requested in this docket (or a total of $6.8 million); provided,
however, that in the next rate case, the Company may request an exception to this
limitation upon a showing that the test-year credit amount in excess of the
$6.8 million cap is both cost effective and necessary to meet the Company's
generation reserve margin requirement. The signatories further agreed that the
59
PUC Docket No. 37744 Order Page 7of15
SOAH Docket No. XXX-XX-XXXX
Company will not offer additional interruptible service if the availability of total
interruptible service supplied by the Company under all interruptible service
riders exceeds 5% of the projected aggregate Company peak demand unless the
additional level of interruptible service offered in excess of the 5% cap is both
cost effective and necessary to meet the Company's generation reserve margin
requirement. To the extent that the credit amount or participation level exceeds
the limitations described in this paragraph and the Company includes test-year
credits over the $6.8 million credit-amount cap or additional participation in
excess of the 5% participation-level cap in its next rate case, the Company shall
have the burden to prove whether those test-year credits or participation levels
meet the standards established in this paragraph for inclusion in the test year. The
standards in this paragraph are in addition to any requirements in PURA for
inclusion of costs in rates. The signatories further agreed to the Schedule IS
revisions shown on attachment 3 to the stipulation.
b. Rate Schedule !HE. The signatories agreed that no change shall be made to rate
schedule !HE in this docket.
c. Lighting Class Rates. The signatories stipulated that the language under the
paragraph relating to rate group C in rate schedule SHL will be revised to reflect
that, where the Company agrees to install facilities other than its standard street
light fixture and lamp as provided under Rate Group A, a lump sum payment will
be required, based upon the installed cost of all facilities excluding the cost of the
standard street light fixture and lamp, and the customer will be billed under rate
group A.
e. Electric Extension Policy. The signatories agreed to the line-extension terms and
conditions as reflected in attachment 4 to the stipulation.
f. Life-of-Contract Demand Ratchet. The signatories agreed that the
life-of-contract demand ratchet provision in rate schedules Large Industrial Power
Service, Large Industrial Power Service-Time of Day, General Service, General
Service-Time of Day, Large General Service, and Large General Service-Time of
60
PUC Docket No. 37744 Order Page8 oflS
SOAH Docket No. XXX-XX-XXXX
Day shall be excluded from rate schedules in ETI's next rate case. The
signatories further stipulated that the foregoing rate schedules will be revised so
that the life-of-contract demand ratchet provision shall not be applicable to new
customers and shall not exceed the level in effect on August 15, 2010 for existing
customers.
g. Residential Customer Charge. The signatories agreed that the residential
customer charge shall be increased to $5.00.
h. Non-Sufficient Funds Charge. The signatories agreed that the non-sufficient
funds charge shall be increased to $15.00.
27. The signatories agreed to the class cost allocation set forth in attachment 5 to
the stipulation.
28. The signatories stipulated that the appropriate allocation between ETl's wholesale and
retail jurisdictions of baseline values and costs to be included in a TCRF is to be
addressed in the proceeding, if any, in which ET! seeks approval of a TCRF.
29. The signatories stipulated that no party waives its right to address in any subsequent
proceeding the appropriate treatment for Texas retail ratemaking purposes of power sales
between ETI and Entergy Gulf States Louisiana, L.L.C.
30. The signatories reached the following specific agreements regarding fuel-related issues as
part of the overall resolution of this docket:
a. Agreed Fuel Disallowance. The Company stipulated to a fuel disallowance of
$3 .25 million not associated with any particular issue raised by the signatories.
The disallowance will be allocated pro rata with interest over each month of the
reconciliation period and reflected in the refund in Docket No. 38403.5 The
signatories stipulated that the Company's fuel costs shall be finally reconciled for
the reconciliation period of April 1, 2007 through June 30, 2009.
b. Rider lPCR. The signatories agreed that ETI's eligible Rider IPCR costs fur the
5
Application of Entergy Texas, Inc. to Implement an Interim Fuel Refund, Docket No. 38403, Order
(Sept 16. 2010).
61
PUC Docket No. 37744 Order Page 9 of15
SOAH Docket No. XXX-XX-XXXX
period April 1, 2007 through the date the rider terminated shall be finally
reconciled with a disallowance of $300,000. The signatories further agreed that
the under-recovered balance of Rider IPCR costs shall be booked as fuel expense
in the month in which the Commission issues an order adopting the stipulation;
provided, however, that the under-recovered balance shall be allocated to
customer classes using A&E4CP.
c. Rough Production Cost Equalization (RFCE) Payments. The signatories agreed
that ET! will credit an additional $18.6 million to Texas fuel-factor customers,
which the· signatories stipulated represents the remaining portion of RPCE
payments ETI received in 2007 that were at issue in Docket No. 35269.6 The
RPCE credit shall be allocated to rate classes based on loss-adjusted kilowatt
hours at plant for calendar year 2006. For customers in the Large Industrial
Power Service rate class, the credit will be refunded based on the customer's
actual kWh usage during the billing months of January 2006 through
December 2006. Upon issuance of a final order approving the stipulation, the
RPCEs shall be credited to customers as a separate one-month bill credit in the
same form as the RFCEA Rider last approved in Docket No. 38098.7 ET! agreed
that it will terminate all appeals related to Docket No. 35269.
31. The signatories agreed that ET! will continue its accrual of storm-cost reserves at the
level of $3 .65 million annually and that this amount shall be subsumed in the base-rate
revenue increase described in finding of fact 16 above.
32. The signatories agreed that ET! shall maintain River Bend depreciation rates at current
levels, i.e., based on a 60-year life. River Bend decommissioning costs will be set at
$2,019,000 annually, which is based upon a labor-factor escalation rate of 1.67%, an
energy-factor escalation rate of 0.25%, and a waste-burial-factor-escalation rate of
6
Compliance Filing ofEntergy Texas, Inc. Regarding Jurisdictional Allocation of2007 System Agreement
Payments, Docket No. 35269, Order (Jan. 7, 2009).
7
Application of Entergy Texas, Inc. for Authorily to Implement New RPCEA Rate, Docket No. 38098,
Order (July I, 2010).
62
PUC Docket No. 37744 Order Page 10of15
SOAH Docket No. XXX-XX-XXXX
I. 71 %, resulting in an overall escalation rate of 3.62%, and net investment yields as
follows:
Nuclear-Decommissioning-Trust Projected Returns
Tax-Qualified Non-Tax-Qualified
Investments Investment
2010 5.475% 5.057%
2011 5.837% 5.236%
2012 6.306% 5.567%
2013 6.304% 5.607%
2014 6.481% 5.896%
2015 6.493% 5.909%
2016 6.412% 5.826%
2017 6.412% 5.830%
2018 6.364% 5.790%
2019 6.316% 5.748%
2020 6.268% 5.712%
2021 6.220% 5.670%
2022 2.503% 5.458%
2023 5.817% 5.055%
2024 5.382% 4.628%
2025 5.036% 4.516%
2026-2034 4.920% 4.409%
33. The signatories stipulated that the Company's depreciation rates for non-River Bend
production plant, transmission, distribution, and general plant will remain at current
levels and the Company will maintain its accounting records on a prospective basis for
purposes of depreciation accrual, depreciation reserve, retirements, additions, salvage,
and cost of removal by FERC account.
Consistencv of the Agreement with PURA and the Commission Requirements
34. Considered in light of ( 1) the pre-filed testimony by the parties entered into evidence and
(2) the additional evidence and testimony admitted during the course of the hearing on
the merits on the Company's application, the stipulation is the result of compromise from
each signatory, and these efforts, as well as the overall result of the stipulation viewed in
light of the record evidence as a whole, support the reasonableness and benefits of the
terms of the stipulation.
63
PUC Docket No. 37744 Order Page 11 of lS
SOAH Docket No. XXX-XX-XXXX
35. The evidence addressed in finding of fact 34 demonstrates that the rates, terms, and
conditions resulting from the stipulation are just and reasonable and consistent with the
public interest.
36. The total level of the Texas retail revenue requirement contemplated by the stipulation
will allow ET! the opportunity to earn a reasonable return over and above its reasonable
and necessary operating expense.
37. The stipulated revenue requirement is consistent with applicable provisions of PURA
chapter 36 and the Commission's rules.
38. To the extent that affiliate costs are included in the stipulated revenue requirement and
fuel expense, they are reasonable and necessary for each class of affiliate costs presented
in ETl's application.
39. To the extent that affiliate costs are included in the stipulated revenue requirement and
fuel expense, the price charged to ETI is not higher than the prices charged by the
supplying affiliate for the same item or class of items to its other affiliates or divisions, or
a non-affiliated person within the same market area or having the same market
conditions.
40. The retail revenue requirement in the stipulation does not include any expenses
prohibited from recovery under PURA.
41. A return on equity of 10.125% and a weighted average cost of capital of 8.5209% for ET!
should be adopted consistent with the stipulation.
42. The agreed rate-design provisions and terms and conditions of service included in the
stipulation are just and reasonable.
43. The treatment of rate-case expenses described in the stipulation is reasonable.
44. The Company's proposed remote-communications-link rider as filed by the Company
is reasonable.
45. The depreciation rates agreed to in the stipulation are just and reasonable.
64
PUC Docket No. 37744 Order Page 12 of lS
SOAH Docket No. XXX-XX-XXXX
46. The recovery of $2,019,000 annually for decommissioning costs of nuclear production
assets based on the factors agreed to in the stipulation is reasonable.
47. A $3.65 million annual storm cost accrual is reasonable.
48. The class allocation methodologies described in the stipulation are just and reasonable.
49. The fuel and IPCR-related provisions of the stipulation are reasonable.
II. Conclusions of Law
I. ET! is a public utility as that term is defined in PURA§ 11.004(1) and an electric utility
as that term is defined in PURA § 31.002(6).
2. The Commission exercises regulatory authority over ET! and jurisdiction over the subject
matter of this application pursuant to PURA§§ 14.001, 32.001, 32.101, 33.002, 33.051,
36.001-.111, 36.203, 39.452, and 39.455.
3. SOAH has jurisdiction over matters related to the conduct of the hearing and the
preparation of a proposal for decision in this docket, pursuant to PURA § 14.053 and
TEX. Gov'T CODE ANN. § 2003.049.
4. This docket was processed in accordance with the requirements of PURA, the Texas
Administrative Procedure Act, 8 and Commission rules.
5. ET! provided notice of its application in compliance with PURA§ 36.103, P.U.C. PROC.
R. 22.5l(a), and P.U.C. SUBST. R. 25.235(b)(l)-(3).
6. This docket contains no remaining contested issues of fact or law.
7. The stipulation, taken as a whole, is a just and reasonable resolution of all issues it
addresses; results in just and reasonable rates, terms, and conditions; is supported by a
preponderance of the credible evidence in the record; is consistent with the relevant
provisions of PURA; and is consistent with the public interest.
8. ET! has properly accounted for the amount of fuel and IPCR-related revenues collected
pursuant to the fuel factor and Rider IPCR.
8
TEX. GOV'TCODEANN. Chapter 2001(Vernon2007 and Supp. 2009).
65
PUC Docket No. 37744 Order Page 13 oflS
SOAH Docket No. XXX-XX-XXXX
9. The revenue requirement, cost allocation, revenue distribution, and rate design
implementing the stipulation result in rates that are just and reasonable, comply with the
ratemaking provisions in PURA, and are not unreasonably discriminatory, preferential, or
prejudicial.
I 0. Based on the evidence in this docket, the overall total invested capital through the end of
the test year meets the requirement in PURA § 36.053(a) that electric utility rates be
based on the original cost, less depreciation, of property used by and useful to the utility
in providing service.
11. ET! has met its burden of proof in demonstrating that it is entitled to the level of retail
base rate and rider revenue set out in the stipulation.
12. ET! has met its burden of proof in demonstrating that the rates resulting from the
stipulation are just and reasonable, and consistent with PURA.
III. Ordering Paragraphs
I. ETI's application seeking authority to change its rates; reconcile its fuel and purchased
power costs for the Reconciliation Period from April I, 2007 to June 30, 2009; and fur
other related relief is approved consistent with the above findings of fact and conclusions
oflaw.
2. Rates, terms, and conditions consistent with the stipulation are approved.
3. The tariffs and riders consistent with the stipulation are approved fur the initial and
second step rate increases.
4. ETI's request for waivers ofRFP instructions (RFP Schedule V) is granted.
5. ETI shall adjust decommissioning expense related to the River Bend Nuclear Generating
Station consistent with the terms of this Order.
6. Neither the stipulation and settlement agreement nor this Order constitutes the
Commission's agreement .with, or consent to, the manner in which ET!, or any entity
affiliated with ET!, has interacted with any decommissioning trust to which ET! or its
ratepayers have made contributions or provided funds. Furthermore, this Order in no
66
PUC Docket No. 37744 Order Page 14 oflS
SOAH Docket No. XXX-XX-XXXX
way constitutes a waiver or release of any conduct, whether or not such conduct occurred
before the date of this Order, that may constitute a violation of any provision of state law,
including, without limitation, the rules and regulations of this Commission relating to
nuclear decommissioning trust funds; or prevents the Staff of the Commission from
opening an investigation and taking enforcement action relating to violations of such
rules and regulations.
7. Nothing contained in this Order constitutes the consent or approval, explicit or implied,
of any modification, amendment or clarification of any power purchase agreement
between ETI and any other Entergy entity relating to the River Bend Station. Without
limiting the foregoing, nothing contained in this Order shall constitute the consent or
approval of any modification, amendment, or clarification of any power purchase
agreement between ETI and any other Entergy entity relating to the River Bend Station,
which is made to address any concerns raised by the NRC in its Request for Additional
Information regarding the River Bend Station dated March 11, 20 I 0.
8. The Rider IPCR costs and eligible fuel costs requested by ET! are, consistent with this
Order, reconciled through June 30, 2009, and are approved consistent with the
stipulation.
9. ET! shall adjust its fuel over/under recovery balance consistent with the findings in this
Order.
I 0. ET! shall file an RPCEA Rider consistent with the above findings of fact and conclusions
of law to be effective with the first billing cycle of the billing month immediately
following the effective date of this Order..
11. Because the final approved ~tes are equal to or higher than the interim rates adopted in
Order No. 3, no refund of the interim rates authorized by Order No. 3 is necessary.
12. The interim rates approved in Order No. 12 are herby approved for the initial step rate
increase contemplated by the stipulation, and ET! shall implement the second step rates
for bills rendered on and after May 2, 2011, the first billing cycle for the revenue month
of May.
67
PUC Docket No. 37744 Order Page 15 oflS
SOAH Docket No. XXX-XX-XXXX
13. Within 30 days of the date of this Order, ET! shall file a clean copy of all of the tariffS
and schedules approved in this docket and a clean copy of the attachments to the
stipulation.
14. The entry of this Order consistent with the stipulation does not indicate the Commission's
endorsement of any principle or method that may underlie the stipulation. Neither should
entry of this Order be regarded as a precedent as to the appropriateness of any principle
or methodology underlying the stipulation.
15. All other motions, requests for entry of specific findings of fact, conclusions of law, and
ordering paragraphs, and any other requests for general or specific relief, if not expressly
granted in this order, are hereby denied.
SIGNED AT AUSTIN, TEXAS the \ 6\-h day of December 2010
PUBLIC UTILITY COMMISSION OF TEXAS
DONNA L. NELSON, COMMISSIONER
q:\cadm\orders\final\37000\37744fo.docx
68
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 39896
APPLICATION OF ENTERGY TEXAS, § PUBLIC UTILITY COMMISSION
lNC. FOR AUTHORITY TO CHANGE § S \ b
Counsel
Ending Sequence No.
5SI'~-
Question No.: OPUC 1-3 Part No.: Addendum:
Question:
If your answer to OPUC's RF! No. 1-1 is no, please provide data and other
information to show that the amount being recovered as an affiliate expense related to
project code F3PPWET308 in Docket No. 39896 has not also been requested for
recovery in this proceeding as a rate case expense.
Response:
See the response to OPUC 1-1.
40295 SS15
75
ENTERGY TEXAS, INC.
PUBLIC UTILITY COMMISSION OF TEXAS
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 39896 -2011 ET! Rate Case
Response of: Entergy Texas, Inc. Prepared By: J. Stephen Dingle
to the Third Set of Data Requests Sponsoring Witness: Patrick J. Cicio
of Requesting Party: Office of Public Utility Beginning Sequence No.
Counsel
Ending Sequence No.
Question No.: OPUC 3-17 Part No.: Addendum:
Question:
a. Please explain why ET! will continue to incur expenses for negotiations
related to the Calpine purchased power agreement after the test year.
b. Explain in detail the Calpine PPA negotiation expenses that will be expected
to be incurred in 2012 and 2013.
c. Provide documentation supporting your response.
Response:
a. The costs "'corded in Project Code F3PPWET308 include costs associated with
obtaining regulatory approval for the Calpine Contract, which processes extend
beyond the test year. The Company expects to incur similar expenses in the
future on an ongoing basis.
b. These will be costs associated with responding to issues arising within the
pending rate case in Texas, as well as participating in LPSC Docket No. U-3032 J.
c. See the Project Summary for Project Code F3PPWET308 in Exhibit SBT-E.
39896 SS466
76
ENTERGY TEXAS, INC.
PUBLIC UTILITY COMMISSION OF TEXAS
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 39896 - 2011 ETI Rate Case
Response of: Entergy Texas, Inc. Prepared By; J. Stephen Dingle/Joe
Bennett
to the Ninth Set of Data Requests Sponsoring Witness; Patrick J.
Cicio/Michael P. Considine
of Requesting Party: Office of Public Utility Beginning Sequence No.SS '154-
Counsel
Ending Sequence No. S$1:s.f-
Question No.: OPUC 9-6 Part No.: Addendum:
Question:
a. Regarding ETI's response to OPC RF! No. 3-17, is ETI implying that any
rate case expenses related to the Calpine Contract in Docket No. 39896
(e.g. RF! responses, legal fees) will be charged to F3PPWET308? Please
explain your response.
b. Are there any other instances where Docket No. 39896 expenses are being
charged to multiple projects? If so, please identify all costs and the
associated project numbers.
Response:
a. No rate case expenses were charged to that project code, although costs
for that project code were included in ETI's costs.
b. All costs pertaining to Docket No. 39896 should be recorded in Project
Code F5PPETXO 11.
177
39896
ENTERGY TEXAS, INC. 2011 TX Rate Caso
Page 1168
PROJECT SUMMARY
ESI
Project Code Description B!ll!ng Method
SPO Calpine PPNProject Houslo OIRECTTX
F3PPWET308
Test Year Affiliate Billings to ET!:
Account Total Exclusions Pro Forma Adjusted
234000 - AJP - Affiliate 0 0 0 0
403100 - Oepreciation Exp-Serv Co AUoc 7.241 0 0 7,241
4031AM-Oeprec Exp biUed from Serv Co 5,168 0 0 5,168
408110 - Employment Taxes 11,679 0 412 12,091
426500 - other Oeductions 0 0 0 0
500000 - Oper Supervision & Engineerin 1,548 0 37 1,585
506000 - Misc Steam Power Expenses 2,931 0 70 3,001
920000 - Adm & General Salaries 209,513 0 4,361 213,874
921000 - Office Supplies And Expenses 2,035 0 0 2,035
923000 - Outside seiViOOs EmPiOYed--
-- ~--1-10.951 C--·----
0
----- 0
-·--···--
110,951
--·------------------
926000 - Employee Pension & Benefits
.. ---···--··-· -------·
82,844
~·
0
---
-555
-·----
82,288
930200 - Miscellaneous General Expense -2,271 0 0 -2,271
Total 431,639 0 4.324 435,963
--------·-- - ----·· ------ --~---··-· '-·----'---.-- -------
Detail Bv Class·
Class Total Exclusions Pro Forma Adjusted
ENERGY ANO FUEL MANAGEMENT 94,945 0 1,996· 96,941
FEOERAL PRG AFFAIRS 1,206 0 -1,206 0
FOSSIL PLANT OPERATIONS 7,037 0 139 7,176
TREASURY OPERATIONS 12,539 0 245 12,764
HUMAN RESOURCES 37,837 0 .£7 37,770
LEGAL SERVICES 255,552 0 2,916 258,470
OTHER EXPENSES 3,722 0 171 3,893
FINANCIAL SERVICES 6,195 0 124 6,319
OEPRECIATION 12,409 0 0 12,409
TAX SERVICES 197 0 4 201
Total i 431,639 0 4,324 435,963
Scope of Work
Statement of Purpose:
The overall purpose of this project is to capture and manage costs associated wi1h the Power Purchase Agreement {PPA} from
Calpine Corporation for Entergy Texas. Inc. (ETJ}.
Primary Aclivilies:
The primary activity associated 'Nilh lhis project is lhe negotiations of the Jong-term PPA for the delivery of electric capacity,
energy and olher associated electric products from the CarviUe Facility for ETJ.
Primary ProducJs or Oetiverables:
The primary products or deliverables of lhis project are an executed and approved Jong-term PPA 'Nilh Calpine Corporation for
the delivery of electric capacity, energy and other associated electric products from the CarviUe facility to meet ETJ"s short and
Jong-term capacity needs.
Justification of Billing Melhod:
The costs associated with lhe project wiU include the inlernal and third-party costs associated 'Nilh the PPA"s negotiations,
Amounts may nol add or tie lo other schedules due lo rounding. Project Code F3PPWET308
178
78
ENTERGY TEXAS, INC. 2011 TX Rate Case
Page1169
PROJECT SUMMARY
ESI
Project Code Description Billing Method
SPO CaJpine ?PA/Project Housto OJRECTTX
F3PPWET308
development, review and intemaJ/reguJatory approval process. These costs may Jead to the execu)ion of a Jong-term PPA with
Calpine Corporation for the delivery of eJectric capacity, energy and other associated eJectric products from the CarvWe FacUity
Jhat wouJd benefit ETJ and shouJd therefore be charged onJy Jo ETJ via bUling method DJRECTTX.
Amounts may not add or tie Jo other scheduJes due Jo rounding. Project Code F3PPWET308
179 79
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 40295
ETI Exhibit No. 1
DOCKET NO. 39896
APPLICATION OF ENTERGY § PUBLIC UTILITY COMMISSION
TEXAS, INC. FOR AUTHORITY §
TO CHANGE RATES AND § OF TEXAS
RECONCILE FUEL COSTS §
DIRECT TESTIMONY
OF
MICHAEL P. CONSIDINE
ON BEHALF OF
ENTERGY TEXAS, INC.
NOVEMBER 2011
2
ENTERGY TEXAS, INC.
DIRECT TESTIMONY OF MICHAEL P. CONSIDINE
2011 RATE CASE
TABLE OF CONTENTS
Page
I. Witness Introduction and Qualifications 1
II. Purpose of Testimony 2
II I
II I
II
I
II I
II I
II I
II I
II I
II
I
II I
II I
II II
II II
II II
•• II
II
II II
• II
3
F. Schedule G -Accounting Information 35
•• II
II
•• II
II
•• II
II
•• II
II
•• II
II
••
13. Rate Case Expense Schedules
II
II
52
II
• II
II
•
I
II
II
•• II
II
VI.
•
Rate Case Expenses
II
60
VII. Conclusion 62
4
Entergy Texas, Inc. Page 1 of62
Direct Testimony of Michael P. Considine
2011 Rate Case
1 I. WITNESS INTRODUCTION AND QUALIFICATIONS
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Michael P. Considine. My business address is 425 West
4 Capitol Avenue, Little Rock, Arkansas 72201. I am employed by Entergy
5 Services, Inc., the service company affiliate of Entergy Texas, Inc. ("ETI"
6 or the "Company") as a Senior Staff Accountant in the Rate Design and
7 Administration Department.
8
9 Q. ON WHOSE BEHALF ARE YOU TESTIFYING IN THIS PROCEEDING?
10 A. I am testifying on behalf of Entergy Texas, Inc. ("ETI" or the "Company").
11
12 Q. DESCRIBE BRIEFLY YOUR EDUCATIONAL BACKGROUND AND
13 PROFESSIONAL EXPERIENCE.
14 A. I received a Bachelor of Science Degree in Professional Accountancy
15 from Louisiana Tech University in 2000. I began my career with Alltel
16 Communications, first as an accountant in the general accounting
17 department, and then as a financial analyst in the financial planning
18 department. In October 2001, I accepted a position as an analyst in the
19 Transmission Business Operations department of Entergy Services, Inc.
20 In this regard, I was responsible for Open Access Transmission Tariff
21 ("OATI") monthly billings and the development of enhanced billing
22 processes for OATT customers. I transferred to the Rate Design and
5
Entergy Texas, Inc. Page 2 of 62
Direct Testimony of Michael P. Considine
2011 Rate Case
1 Administration Department in September 2003. In December 2010,
2 accepted my current position in the Regulatory Accounting Department.
3
4 Q. WHAT ARE YOUR PRINCIPAL AREAS OF RESPONSIBILITY?
5 A. I provide general regulatory support, including the analysis and
6 development of rate design and external allocation factors for use in cost-
7 of-service analyses, for Entergy's six Operating Companies (Entergy
8 Arkansas, Inc.; Entergy Gulf States Louisiana, L.L.C.; Entergy Louisiana,
9 LLC; Entergy Mississippi, Inc.; Entergy New Orleans, Inc.; and ETI). I am
10 also responsible for preparation and filing of the Company's monthly Fuel
11 Reports with the Public Utility Commission of Texas (the "Commission"),
12 including the calculation of the monthly over(under)-recovery of fuel
13 expenses.
14
15 II. PURPOSE OF TESTIMONY
16 Q. WHAT IS THE PURPOSE OF YOUR TESTIMONY?
17 A.
II
II
II
II I will also address
22 rate case expenses.
6
Entergy Texas, Inc. Page 52 of62
Direct Testimony of Michael P. Considine
2011 Rate Case
I
I
3
4 13. Rate Case Expense Schedules
I II
I II
I
I
I
10
11 a.
-PLEASE DESCRIBE SCHEDULE G-14.1.
12 A. Schedule G-14.1 provides information concerning estimated rate case
13 expenses for this case, detailed by each type of expense.
14
1s a.
II II
II
II
II
II II
II •
II II
II
7
Entergy Texas, Inc. Page SO of62
Direct Testimony of Michael P. Considine
2011 Rate Case
1
I
I
I II
·-
•
I
I
I II
II 9
II
II
II
II
15
16 VI. RATE CASE EXPENSES
17 Q. WHAT IS THE COMPANY'S ESTIMATE OF RATE CASE EXPENSES
18 ASSOCIATED WITH THIS PROCEEDING?
19 A. Schedule G-14.1 reflects the estimated rate case expenses that the
20 Company will incur in connection with this rate proceeding. Total
21 estimated expenses, including expenses of Cities, are $12,350,000 as
22 shown on page 1. The estimated expenses are based on the assumption
23 the case is litigated and reflect estimated expenses to obtain a final order
8
Entergy Texas, Inc. Page61 of62
Direct Testimony of Michael P. Considine
2011 Rate Case
1 from the PUC. The Company will collect actual expenses related to this
2 case and submit the expense amounts, along with supporting testimony,
3 in accordance with the procedural schedule ultimately adopted by the
4 Administrative Law Judge.
5
6 Q. ARE COSTS OF ESI INCLUDED IN RATE CASE EXPENSE?
7 A. Yes. ETI uses the services of ESI in preparing rate filings. Employees of
8 ESI, such as myself, were required and needed to provide support or
9 testimony in this proceeding.
10
11 Q. PLEASE DESCRIBE THE PROCEDURE FOR REVIEWING THE
12 COMPANY'S ACTUAL RATE CASE EXPENSES.
13 A. There are a number of consultants and outside lawyers involved in
14 preparing this rate case. The consultants have been retained by ESI or
15 the Company or have been retained by legal counsel representing the
16 Company to provide specialized work needed to support the rate filing.
17 When billings are received from the consultants or through legal
18 counsel, the appropriate personnel review the charges and approve them
19 for payment. The bill is then forwarded to Accounts Payable for payment.
20 Accounts Payable personnel review each bill submitted for payment to
21 determine that proper approval has been made.
9
Entergy Texas, Inc. Page62 of62
Direct Testimony of Michael P. Considine
2011 Rate Case
1 Q. HOW DOES THE COMPANY PROPOSE TO RECOVER RATE CASE
2 EXPENSES?
3 A. The Company proposes that it be permitted to recover these costs over a
4 three-year period, with a return on the unamortized balance.
5
6 VII. CONCLUSION
7 II
••
I
II
II
II
II -
14
15 Q. DOES THIS CONCLUDE YOUR PREFILED DIRECT TESTIMONY?
16 A. Yes.
10
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 40295
ETI Exhibit No. 7
SOAH DOCKET NO. XXX-XX-XXXX
PUCT DOCKET NO. 40295
APPLICATION OF ENTERGY § BEFORE THE STATE OFFICE
TEXAS, INC. FOR RATE CASE § OF
EXPENSES PERTAINING TO § ADMINISTRATIVE HEARINGS
PUC DOCKET NO. 39896 §
RE BUTTAL TESTIMONY
--
~
!"'.:.
:;e.
-<
...
<..'""'
~.-.::.
OF
~·-
'
f
-- c..n '
(
·-0 "'
',- :;).':. ,,
4,
;.t
r:-? J
C"
Cf)
MICHAEL P. CONSIDINE
ON BEHALF OF
ENTERGY TEXAS, INC.
NOVEMBER 15, 2012
ENTERGY TEXAS, INC.
REBUTTAL TESTIMONY OF MICHAEL P. CONSIDINE
PUCT DOCKET NO. 40295
TABLE OF CONTENTS
Page
I. WITNESS INTRODUCTION 1
II. PURPOSE OF REBUTTAL TESTIMONY 1
m. REBUTTAL ISSUES 2
A. Allocation of Rate Case Expenses 2
B. Return 011 the Unamortized Balance 3
C. Frequency of Rate Cases 4
D. Calpine-Carville PPA 5
E. Costs Billed by Company Consultant Gerald Tucker 7
F. Depreciation 9
EXHIBITS
MPC-R-1: Excerpts from ETl's Response to Staff 9-1, Addendum 3
Entergy Texas, Inc. Page 1of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 I. WITNESS INTRODUCTION
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Michael P. Considine. My business address is 425 West
4 Capitol Avenue, little Rock, Arkansas 72201. I am employed by Entergy
5 Services, Inc. ("ESI"), the service company affiliate of Entergy Texas, Inc.
6 ("ETI" or the "Company") as a Manager in the Regulatory Accounting
7 Department I was formerly a Senior Staff Accountant in the Regulatory
8 Accounting Department during Docket No. 39896. As a Manager in
9 Regulatory Accounting, I am responsible for managing the work of those
1O gathering, preparing, and analyzing accounting data for the Operating
11 Companies for use in preparing rate filings. This includes coordination of
12 accounting-related schedules and testimony filed with the various
13 regulatory commissions that have jurisdiction over the Operating
14 Companies.
15
16 Q. ARE YOU THE SAME MICHAEL P. CONSIDINE THAT PREVIOUSLY
17 FILED TESTIMONY IN BOTH DOCKET NO. 39896 AND THIS DOCKET?
18 A. Yes.
19
20 II. PURPOSE OF REBUTTAL TESTIMONY
21 Q. WHAT IS THE PURPOSE OF THIS REBUTTAL TESTIMONY?
22 A. The purpose of my rebuttal testimony is to respond to various issues
23 raised in Staff and Intervenor Direct Testimonies and Recommendations
Entergy Texas, Inc. Page 2ofi1
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 related to the Company's request to recover Docket No. 39896 rate case
2 expenses associated with various aspects including issues related to the
3 Company's request to recover internal rate case expenses. The rebuttal
4 testimony of witness Stephen F. Morris addresses certain aspects of those
5 same filings including issues related to outside legal counsel and outside
6 accounting and consulting firms ("external rate case expenses").
7
8 !IL REBUTTAL ISSUES
9 A. Allocation of Rate Case Exgenses
10
11 Q. PLEASE ADDRESS STAFF'S APPROACH TO THE ALLOCATION OF
12 RATE CASE EXPENSES.
13 A. Staff Witness Brian Murphy recommends a class revenue requirement
14 allocator based upon each class' Commission-approved revenue
1
15 requirement. Mr. Murphy recommends that ETl's Schedule RCE-2 rates
16 be set in the compliance phase of this proceeding by multiplying the
17 approved total amount by Staffs recommended class allocator and
18 dividing the resulting class share both by ETl's proposed three-year
19 amortization period and also by ETl's proposed class billing determim.mts. 2
20 Mr. Murphy also recommends that the Company be required to track
21 collection on Rider RCE and terminate billing in the billing month in which
22 the approved amount has been billed.
1
Murphy Direct at 4.
2
Id. at 5.
 Entergy Texas, Inc. Page 3of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 Q. DOES ETI OBJECT TO STAFF'S ALLOCATION BASIS?
2 A. No, ETI does not object to Staff's approach on allocation.
3
4 Q. DOES THE COMPANY OBJECT TO TRACKING AND TERMINATING
5 THE RIDER ONCE THE APPROVED AMOUNT HAS BEEN BILLED?
6 A. The Company agrees with this approach so long as the final order
7 includes language following Commission precedent allowing the Company
8 to seek recovery of any additional rate case expenses accrued after
9 September 30, 2012 in its subsequent rate case. 3
10
11 B. Retum on the Unamortized Balance
12 Q. PLEASE DESCRIBE STAFF'S RECOMMENDATION FOR THE RETURN
13 ON THE UNAMORTIZED BALANCE.
14 A. Staff's Recommendations suggest that ET! not be allowed to recover any
15 return on the unamortized balance as the Company had requested for the
16 three-year period over which ETI would be recovering the approved rate
17 case expenses.
18
19 Q. WHAT IS YOUR VIEW ON THE RETURN ON THE UNAMORTIZED
20 BALANCE?
3
Requests for Rate Case Expenses Severed From Docket No. 38339 (Application of CenterPoint
Energy Houston Electric, LLC for Authority to Change Rates), Docket No. 39127, Order, Finding
of Fact 26 (Jun. 6, 2011).
Entergy Texas, Inc. Page 4of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 A The return is a necessary component of a cost that is amortized over a
2 period of time. It represents the time value of money and the cost of the
3 Company's lost opportunity to deploy those funds elsewhere. The
4 Company's proposal reflects a reasonable balancing of interests on this
5 issue as the Company is only proposing a return over the three-year
6 recovery period and does not propose to recover the lost opportunity costs
7 on the rate case expenses from the time they were incurred. If the
8 Company is not permitted to recover a return on the unamortized portion
9 of its approved rate case expenses, it will, in effect, incur a disal!owance
10 relative to the amount of rate case expenses approved by the
11 Commission. Therefore, I disagree with Staff's recommendation on this
12 point; the Company should be allowed to recover its return on the
13 unamortized balance.
14
15 C. Frequency of Rate Cases
16 Q. PLEASE SUMMARIZE THE POLICY ISSUES RAISED BY PARTIES
17 REGARDING THE FREQUENCY OF RATE CASES.
18 A. Both the State Agencies in their Recommendations, and OPUC witness
19 Nathan Benedict point to the frequency of rate cases as a reason the
20 Commission should disallow otherwise reasonable rate case expenses.
21 Mr. Benedict asserts that the Company has filed three base rate cases in
22 a little more than four years and that this frequency places a burden on
23 ratepayers. The State Agencies claim that frequent requests for rate relief
Entergy Texas, Inc. Page 5of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 for electric utilities are shareholder-driven and because of that, half of rate
2 case expenses should be paid for by the shareholders.
3
4 Q. DO YOU AGREE WITH THE ARGUMENTS MADE REGARDING THE
5 FREQUENCY OF BASE RATE CASES?
6 A. No. Rate cases are cost-driven. The Company is permitted to recover its
7 reasonable and necessary costs and to have the opportunity to earn a
8 reasonable retum cm invested capita!. Each of ETl's recent base rate
g cases has resulted in a rate increase for the Company. Ironically, the
10 Company has proposed on multiple occasions to establish rate riders to
11 address the Company's rising costs that would substantially reduce the
12 likelihood of the Company filing rate cases as frequently as it has in the
13 last few years. These proposals have been opposed by the same parties
14 who here complain about the frequency of rate cases. Without the ability
15 to recover the increasing level of reasonable expenses through such
16 riders, a utility is left with no recourse but to file a rate case.
17
18 D. Calpine-Carville PPA
19 Q. PLEASE DESCRIBE OPUC'S RECOMMENDATIONS REGARDING THE
20 CALPINE-CARVILLE PURCHASED POWER AGREEMENT.
21 A. In its Recommendation and Request for Hearing, OPUC proposes that the
22 Commission disallow the recovery of rate case expenses relating to the
23 regulatory approval of this purchased power agreement ("PPA"). OPUC
Entergy Texas, Inc. Page6of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 states that the Company has already been granted recovery of costs
2 associated with the regulatory approval process for the Calpine-Carville
3 PPA and the Company sought and obtained that regulatory approval in
4 Docket No. 39896. Thus, it claims that if the Company were to also
5 recover those costs as part of its rate case expenses in this docket, it
6 would constitute double recovery. Specifically, OPUC mentioned a
7 disallowance of the portion of the expenses related to the testimonies of
8 Company witness Robert Cooper and the billable time of Company
9 attorney Dick Westerburg.
10
11 Q. WHAT IS YOUR RESPONSE TO THE DISALLOWANCES SUGGESTED
12 BY OPUC REGARDING THE CALPINE~CARVILLE PPA?
13 A. OPUC fails to recognize an important distinction between the amounts at
14 issue. An individual may have charged time to Project Code
15 F3PPWET308 (that is, the internal project code for the Calpine PPA
16 development costs) as the Calpine PPA was being developed, including
17 time spent determining how regulatory approval of the PPA might
18 generally be obtained and designing the PPA in a manner that would
19 facilitate such approval. These costs would have occurred during the test
20 year and were included for recovery in Docket No. 39896. However, an
21 individual may have also charged time to Project Code F5PPETX011 (that
22 is, the internal project code for the rate case filed by ETI in Docket No.
23 39896) as they developed testimony specifically for Docket No. 39896 or
Entergy Texas, Inc. Page 7of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 responded to RFls related to the Calpine PPA during the course of the
2 rate case. These costs would have occurred after the test year. Recovery
3 of these latter costs was severed from Docket No. 39896 and is now being
4 requested in this docket Costs recorded to Project Code F5PPETX011
5 are the only costs the Company is proposing to recover in this instant
6 docket. Therefore, no double recovery exists. 4
7
8 E. Costs Billed by Company Consultant Gerald Tucker
9 Q. PLEASE BRIEFLY SUMMARIZE STATE AGENCIES' RECOMMENDED
10 DISALLOWANCE FOR COSTS BILLED BY COMPANY CONSULTANT
11 GERALD TUCKER.
12 A State Agencies' recommended $116, 119 disallowance is based upon
13 claims that services performed by Mr. Tucker are duplicative and go
14 beyond reviewing affiliate costs.
15
16 Q. DO YOU AGREE WITH STATE AGENCIES' CHARACTERIZATION OF
17 COSTS BILLED BY MR. TUCKER?
18 A No. Over the past two decades, the PUCT has at times disallowed large
19 percentages of utilities' affiliate expenses, including those of Entergy Gulf
20 States, Inc. ("EGSI"). One of the concerns raised in the past by the ALJs
21 and the Commission has been an inability to understand the information
4
Moreover, on pages 43-44 of her direct testimony in Docket No. 39896, Company witness
Tumminello provided a detailed description of the controls and review process in affiliate billing
that ensure actual costs are reflected, and the Commission disallowed no costs due to duplicative
charges.
Entergy Texas, Inc. Page 8of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 presented by the utilities. As a result, the Company needs to ensure that
2 it has experienced personnel to assist in the effective preparation and
3 presentation of its rate cases. Mr. Tucker brings a level of expertise and
4 perspective to ensure this effective preparation and presentation. He is an
5 accountant and thus brings a perspective that the Company's outside
6 counsel do not bring to a rate case.
7 Mr. Tucker has been involved in all ET! (formerly EGSI) rate cases
8 since Docket No. 16705 in 1997 as well as numerous rate cases filed by
9 other utilities in Texas. This extensive experience with ETI and its
10 previous dockets is exactly the reason Mr. Tucker was asked to assist with
11 the review of discovery as well. This review included completeness of the
12 response, consistency with responses in the current and previous cases,
13 and clarity of the response. Mr. Tucker also assisted with preparation for
14 depositions of both Company and intervenor witnesses along with the
15 preparation of Company testimony and rate filing package schedules.
16 With Mr. Tucker's assistance, the Company is better able to provide the
17 information in a clear and accurate manner that allows customer
18 representatives to analyze the Company's costs and requested rates.
19 Likewise, Mr. Tucker's assistance has been necessary to ensure, to the
20 extent possible, that ETl's affiliate charges, in particular, are not
21 susceptible to the substantial affiliate cost disallowance that was ordered
/0
Entergy Texas, Inc. Page 9of11
Rebuttal Testimony of Michae! P. Considine
PUCT Docket No. 40295
1 in Docket No. 16705.5 There are very few individuals who have as much
2 rate case experience with the Company as does Mr. Tucker, and there are
3 no employees at the Company or ESI who have Mr. Tucker's experience
4 with and knowledge of how other Texas utilities present their affiliate costs
5 and other rate case matters. 6
6
7 F. Depreciation
8 Q. PLEASE DESCRIBE THE STATE AGENCIES' RECOMMENDED
9 DISALLOWANCES FOR DEPRECIATION.
10 A. The State Agencies' reason for disallowing $207 ,683 is that there is no
11 evidence to prove the reasonableness and necessity of this charge as a
12 cost of participation in the base rate case. The State Agencies claim that
13 the "attached detail" referenced in the summary spreadsheet was not
14 attached.
15
16 a. HOW DO YOU RESPOND TO THE STATE AGENCIES' CLAIMS?
17 A. The State Agencies are wrong. The detail State Agencies claims is
18 lacking was in fact provided in the very RFI response State Agencies cites
19 as deficient, ETl's response to Staff 9-1, Addendum 3. Accordingly, I have
20 attached as Exhibit MPC-R-1 those portions of the Company's voluminous
5
In Docket No. 16705, all of Entergy Services, lnc.'s affiliate charges to EGSI were disallowed.
6
A copy of Mr. Tucker's resume is attached to the rebuttal testimony of Stephen F. Morris as
Exhibit SFM-R-2.
{{
Entergy Texas, Inc. Page 10of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 response to Staff 9-1, Addendum 3 that contain the detail relevant to State
2 Agencies' allegation.
3 Page 1 of Exhibit MPC-R-1 is the summary spreadsheet referenced
4 by State Agencies containing the total of $207,683 for "Depreciation and
5 Amort Expense." Page 2, the second tab of the same spreadsheet,
6 provides additional information regarding the labor costs that drive the
7 depreciation and amortization expense at issue, including the segregation
8 of such labor costs by department The remaining pages of Exhibit MPC-
9 R-1 are a spreadsheet entitled "Roadmap to Internal Rate Case
10 Expenses," which breaks down each of the totals comprising the "Internal
11 Rate Case Expenses (Non-Payroll)" category addressed on the summary
12 spreadsheet on Page 1, including the depreciation and amortization
13 expense about which State Agencies complains. 7 Specifically, on Page 8
14 of Exhibit MPC-R-1, this roadmap spreadsheet breaks down the
15 depreciation and amortization total by project code, year, month, resource
16 code, resource description, monthly amount, and journal ID number.
17 Thus, contrary to State Agencies' claim, the Company provided a
18 "roadmap" of detail in support of the expense at issue.
7
ETl's Response to Staff RFI 9-1. Addendum 3 is cumulative and includes the original response
to Staff RFI 9-1, Addendum 1, Addendum 2, and Addendum 3. The roadmap spreadsheet was
first included in Addendum 1 and was then entitled "Guide to Internal Rate Case Expense
Invoices." The same spreadsheet was updated in Addendum 2 and retitled "Roadmap to lntemc:d
Rate Case Expenses" to more accurately reflect its purpose and contents. Again, every
document and piece of detail provided by the Company in response to Staff RFi 9-1 was
cumulatively included in Addendum 3, which State Agencies cites as lacking sufficient detail,
including the original and updated version of the roadmap spreadsheet
Entergy Texas, Inc. Page 11of11
Rebuttal Testimony of Michael P. Considine
PUCT Docket No. 40295
1 Moreover, these costs are a reasonable and necessary part of
2 providing services. The use of assets required to support employee
3 service functions necessarily results in depreciation and amortization cost.
4 ESl's depreciation expense is thus loaded to all project codes which incur
5 ESI labor charges. The rate case project code here should likewise be
6 charged its share of depreciation expense.
7 Accordingly, State Agencies' proposed disallowance should be
8 rejected.
g
10 Q. DOES THIS CONCLUDE YOUR REBUTTAL TESTIMONY?
11 A. Yes.
Exhibit MPC-R-1
Docket No. 40295
Page 1 of 14
ENTERGY TEXAS, lNC.
RATE CASE EXPENSES PAID AND ACCRUED THROUGH THE MONTH ENDED SEPTEMBER. 30, 2012
ET! 6/30/11 COS DOCKET 39896 RATE CASE EXPENSES STAFF DATA REQUEST9-1 ADDENDUM 3
AMOUNT
• ACCOUNTING
DELOlTIE & TOUCHE LLP Total 915,970 SEE ATTACHED DETAIL
LESS: NON-CONFORMING D&T EXPENSES (2.373)
PRlCEWATERHOUSE COOPERS Ll.P Total 122,168 SEE ATTACHED DETAIL
LESS: NON·CONFORM!NG PWC EXPENSES (7)
ACCOUNTING TOTAL 1,035,758
CONSUL TANT$
DOLORES S STOKES DBA D STOKES CONSUi.TiNG 17,290 SEE ATTACHED DETAIL
EXPERT POWERHOUSE LLC OBA EXPERGY 172,752 SEE ATTACHED DETAIL
FINANCOlNC 125,220 SEE ATTACHED DETAIL
GERALD W TUCKER CPA 116,119 SEE ATTACHED DETAIL
JAY HARTZELL 12,825 SEE ATTACHED DETAIL
MILLER & CHEVALIER CHARTERED 19.443 SEE ATTACHED DETAIL
TOWERS WATSON PENNSYLVANIA INC 2,288 SEE ATTACHED DETAIL
LESS; NON·CONFORMlNG TWP EXPENSES {22)
CONSULTANTS TOTAL 465,915
DUGGINS WREN MANN & ROMERO LLP 2,406,607 SEE ATTACHED DETAIL
LESS: NON-CONFORMING DWMR EXPENSES (66)
l.EGAL TOTAL 2,406,541
l~TERNAL RATE CASES EXPENSES !NON-PAYROJ.JJ.
Business Meals/Entertainment 3,852 SEE ATTACHED DETAIL
Cities BiTis·l.awton Law Firm 1, 117,300 SEE ATTACHED DETAIL
Computer & Office Supplies WJ SEE ATTACHED DETAIL
Court Transcripts 38,466 SEE ATTACHED DETAIL
Depreciation & Amort Expenses 207,683 SEE ATTACHED DETAIL
Employ$ Mtgs/Functfons 7,762 SEE ATTACHED DETAIL
Legal Notices 100,799 SEE ATTACHED DETAIL
Lodging 16,959 SEE ATIACHED DETAIL
Other Employee Expenses 3,423 SEE ATTACHED DETAIL
Other Office & General 5,1329 SEE ATTACHED DETAlL
Pagers/Cellular PhOnes 10 SEE ATTACHED DETAIL
Personal Car M~eage • Local 2,764 SEE ATTACHED DETAIL
Postage and Overnight Delivery 13,699 SEE ATTACHED DETAIL
Printing, Mailing & Shipping 12,601 SEE ATTACHED DETAIL
Sefllice Company Recipient 346,640 SEE ATTACHED DETAIL
Temporary Services 66,943 SEE ATTACHED DETAIL
Travel Transportation 24,126 SEE ATTACHED DETAIL
U!IU!y81ns 2,51!l SEE ATTACHED DETAll.
LESS: NON-CONFORMING COMPANY EXPENSES (560)
INTERNAL RATE CASES EXPENSES (NON-PAYROLL) TOTAL 1,968,581
ES! PAYROLL, BENEFIT§ & TAXES 2,875,781 SEE ATTACHED DETAIL
f'AIE CA$E EXPENSES .I!jSQUGH 913QL12 a,752,576
-----··············---
Exhibit MPC-R-1
Docket No. 40295
Page 2of14
ENTERGY TEXAS. INC.
RATE CASE PAYROLL FOR ESI EMPLOYEES THROUGH SEPTEMBER 30, :2012
Ell 6130/11 COS DOCKET 39896 STAFF DATA REQUEST 9·1 ADDENDUM:;
DEPARTl/lEMT WAGES HOURS ACTIVITIES
14 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
----,,1~4 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN AATE CASE PREPAAA110N & RFI RESPONSES
---=::! ASSIST IN RATE CASE PREPAAATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
""""""'=="""":=---------+--*.:::+-----::"1 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
i,,--__,,...:.....,,...--,,.,,,...,.-~------+-....,,..,--..=-1---~..,.i ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
-----1---,.,:.;;~,i......--;.:.;.:;.;: ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
4
----+--~:.;;;;;+.--...:;::;;,;;,i ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE !'REPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE C~E PREPARATION & Rl'l RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
--~.;.t ASSIST IN RATE:: CASE PREPARATION & RFl RESPONSES
ASSIST IN RATE CASE PREPARATION & RF1 RESPONSES
ASSIST tN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
· - - - - - 1 · - - r i r . t - - - " ' " " " d ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RAT!:: CASE PREPARATION & RFI RESPONSES
--ru::,;e::l3 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
177 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
..;...;.;.;...;.._ _ _ _ _-+--,,;.:.~.:,:;+-.-......;,35d5 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
73 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
--~ ASSIST IN RATE CASE PREPARATION & Rf'I RESPONSES
---+---..,.,~.,+---~33=5,.i ASSIST IN RATE CASE PRE!'AAATION & RF! RESPONSES
339 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
-------=t---"""14 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
1,721 22 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
;;.:.;:.:..:::..:=;;;.:..----+---1..:8.:.:.,8::;59;.!.....---29::::.i5 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
17,0BS 215 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
h--"::""-:--....,,..--------1---..-,1""4,""71'"'9+---~245 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
5,966 45 ASSIST IN RATE CASE PREPARATION & Rl'l RESPONSES
--T3Jlj(i-·--4.,.,1""4 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
2,758 18 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
"""'+""""'_,,_.,..........;...;...._....::;..;_.___+--6::.-'0,,,,S5:-::7;.......--,..,r1"'17 ASSIST IN RATE CASE PREPAAATION & Rl'I RESPONSES
6,810 122 ASSIST IN RATE CASE PREPAAATION & RFI R!:Sf'ONSES
f=~~==::-----------+--71,"'39o.;3d-·---,2~2 ASSIST IN AATE CASE !'REPARATION & RFl RESPONSES
36,549 427 ASSIST IN RATE CASE !'REPARATION & Rl'I RESPONSES
------+---:1"'0"',3""915::+----5""19 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
;;,;;_-------l--...:9:,;,2;x6~8---;.;i ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
794 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
'--------!f---,-::-:::-::1-- ASSIST IN RATE CASE PREPARATION & Rl'I RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN AATE CASE PREPARATION & RFI RESPONSES
ir:".'::::r?Ei;p;------------1-----;;-;;m----:o.J ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
---,,,,; ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & Ri'l RESPONSES
:::------+---~:I--_-_-_-_ ...__-i;l-::i ASSIST IN AATE CASE PREPARATION & RFI RESPONSES
8 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
;;;._----+---=+---....;;i8 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
14 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
-----·r---....,,.,,'::-::;,;t---~.,.,e""°'s ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
184 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
--......,.41.,.i ASSIST IN RATE CASE PREPARATION & Rl'I RESPONSES
129 ASSIST IN RATE CASE PREPAAA110N & RFI RESPONSES
:::-r-'-------1f---:=':=I--------..,,-"'1·9°'" ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
167,308 fii.22 ASSIST IN RATE CASE PREPARATION & RA RESPONSES
1,&5& 49 ASSIST IN RATE CASE PREPARATION&RFI RESPONSES
----asli 7 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
::::======:::1:::::::::=1~3~,2:.-'sgcl----_-_-_-...;.10d7 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
3,016 29 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
-----+-.--;.1!;,,0.;,,90;.i_ _ _...;1;.;.i2 ASSIST IN RATE CASE !'REPARATION & FIFI RESPONSES
742 15 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
-(11,584) (133) ASSIST IN RATE CASE PREPARATION & RFl RESPONSES
-----+----'.........,..43,,;7;i----'-~4 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
--·---f--_,1,2::.c.2::-:5:-:::6;......._ _1.,,,o.:lo ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
46,512 4!17 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
1----4.,-,2"'7""71----~4~44 ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
6,820 $1 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
------+--""2"'s"".s""asi:i----...39"--<9 ASSIST IN RATE CASI:. PR!:.PARATiON & RFI RESPONSES
TOTAL !:.SI WAGES 2,102,309 32,592
Roadmap to internal Rate Case Expenses - Tab 1
T'i!>E oVe~r' Reikl5 1477004_21
M 2011 11 124398 GUIDANT GROUP INC TEMPORARY SERVICES I 905.34 AP10480635 33801639 09752952 R273643-0·1-66165.!$6
M 2011 11 124398 GUIDANT GROUP INC TEMPORARY SERVICES 136.99 AP104!!0il35 331301657 0975283& R295477..0-1·66165-84
M 2011 11 124398 GUIDANT GROUP !NC TEMPORARY SERVICES 704.34 AP104!lOB35 33801671:! 09752860 R305710-0-1-6615M05
~ M
M
2011
2011
11124398
12 124398
GUIDANT GROUP INC
GUIDANT GROUP INC
TEMPORARY SERVICES
TEMPORARY SERVICES
I' 1,000.95 AP10400835
401.19 AP"l04!13223
33001680
33823011
09752002
09759311
R305768-0-1-66165-107
R359765-0-1-·65370-46
M 2011 12 124396 GUIDANT GROUP INC TEMPORARY SERVICES 568.!!9 AP104&3223 33623073 09759302 R441438--0-1-6637o-91il
M 2011 12 124398 GUIDANT GROUP INC TEMPORARY SERVICES 397.32 AP10483223 33823101 09759200 R473125.0·1-SG37()-126
M 2011 12 124398 GUIDANT GROUP INC TEMPORARY SERVICES 496.85 AP10483223 33623159 09759554 R53178&.()..1-66370-174
M 2011 12 124396 GUIOANT GROUP !NC TEMPORARY SERVICES 511.71 AP10464ll47 33918299 097&4431 R72367S--0-1-07127-81
M 2011 12 1243!!8 GUIDANT GROUP INC TEMPORARY SERVICES 5!1.71 AP104B5651 33966905 09795246 RS70109-0-1-67519-55
'
M 2011 12 124398 GUIDANT GROUP INC TEMPORARY SERVICES 722.40 AP104S5651 33966907 09795256 RS70727-0-1-57519-57
' S030251l-0-1-S7&27-5!l
M 2011 12 124398 GU !DANT GROUP INC TEMPORARY SERVICES 577.92 AP10400291 33978309 09798773
M 2012 1 12439!! GUIDANT GROUP INC TEMPORARY SERVICES 408.35 APi0488804 33998055 09803506 S1$4592-0-i-66076-114
M !2012 1 1.24396 GUIDA."IT GROUP !NC TEMPORARY SERVICES ! 254.41 AP104BSS04 34031076 09810506 S23636S-0-1..S8473-96
~m
n x
:;:<:" :::r
iJ (!) -·
ro r+ [
~ ~ s::
"" "
~
ooO
-.N'
..... (Cl
-i'-()'l'""'
1J
Roadmap to Internal Rate Case Exj>~nses-Tab 1
M 2012 1124398 GUIDANT GROUP INC TEMPORARY SERVICES 460.53 AP10488004 34031148 09810974
M 2012 1124398 GUIDANT GROUP INC
-- TEMPORARY SERVlCES 541.!lO AP104SBB04 34069179 09819123
S.264579-0-1·68473-158
S26462S-0·1·6BB12·32
M 2012 1 124396 GUIDANT GROUP INC TEMPORARY SERVICES 303.34 AP104l!8S04 34059256 09!119075 S317960-0-1.Q8612-108
M 2012 1124398 jGUIOANT GROUP INC TEMPORARY SERVICES- I 041.13 AP10490556 34108148 09828110 S335592-0.i-6913S-45
M 2012 1 124398 GUIDANT GROUP INC TEMPORARY SERVICES 283.77 AP10490551S 34108169 09823644 5366851..0-1-59136-66
M 2012 1 124398 GUIDANT GROUP INC TEMPORARY SERVICES ·} 1,566.1!4AP10490551l 34106257 09!!211763 S3$7971--0-1-69136-1M
M 12012 2 124398 .~UIOANT GROUPINC TEMPORARY SERVICES 117.42 AP10492710 34136824 09836565 S439105--0·1-59472-ll4
M 20121 2 124398 GUIDANT GROUP INC TEMPORARY SERVICES 451.65 AP10492710 34136$70 09!136600 S456634-Q..1-69472-130
M 2012 L .2 12439& GUIDANT GROUP INC TEMPORARY SERVICES 722.40 Af'10492710 34136940 091136$46 54S163().(l·1-69472-100
M 2 124398 GUIDANT GROUP INC TEMPORARY SERVICES 2,724.17 AP10492715 34136801 09836748 8425612-0-1·69472-61
201*
M 12012 2 124391! GUIDANT GROUP INC TEMPORARY SERVICES 105.$2 AP10493036 34174543 09644369 fS536019-0-1-69613·98
M 2012 2 124398 !GUIDANT GROUP !NC TEMPORARY SERVICES 735.95 AP10493036 34174560 091145113 SS44282-0-1-69813·115
M 2012 2 124398 GU!OANT GROOP INC TEMPORARY SERVICES I 60.22 AP1049303li 34174564 09844!;12 S5454®-0-1-600i3-119
M 2012 j 2 124398 GUIDANT GROUP INC TEMPORARY SERVICES 2,724.17 AP10493041 34174342 09644321 S478626.0-1-69ai3-37
M 2012 2 124398 GUIDANT GROUP INC TEMPORARY SERVICES 254.41 AP10494009 34212029 09853075 5633002-0-1-70207-110
M 2012 2 124396 GUIDANT GROUP INC TEMPORARY SERVICES 722-40 AP10494009 34212074 09853383 S68946!l-o.1-70207-155
M 2012 2 1243911 GUIDANT GROUP INC TEMPORARY SERVICES 2,332.46 AP10494014 34211955 09853857 S583344-0-1-70207-36
M 2012 2 124398 !GUIDANT GROUP INC TEMPORARY SERVICES 1.442.21 AP10494795 34:249064 09862186 S685807..0.1-70545-49
-
M 201:2 2 124398 !GUIDANT GROUP INC TEMPORARY SERVICES 136.99 AP10494982 34249168 09862437 S712631..0.1-70545-133
M 2012 2 12439$ GUIDANT GROUP !NC TEMPORARY SER.VICES 577.92 AP104949S2 34249170 09862436 $712930-0-1-70545-135
2012 3 1243$8
I~
GUIDANT GROUP INC TEMPORARY SERVICES 254.42 AP10497469 34261327 09670263 S79$668-0-1-70609·98
2012 3 124398 GUIDANT GROUP INC TEMPORARY SERVICES 577.92 AP10497469 34281357 09670571 S800514-0-1-roGO!M 26
M 2012 3 124396 GUIDANT GROUP INC TEMPORARY SERVICES 2,385.88 AP10497474 34281280 09870084 S738$49-0-1-7000!>-51
M 2012 3 124398 !GUIDANT GROUP INC TEMPORARY SERVICES 117.42 AP10497731 34324093 098791120 5900494-0-1-71240-104
M 2012 3 124398 GUIDANT GRO\JP INC TEMPORARY SERVICES 722.40 AP104Sn31 34324207 09879921 S964S67--0-1-71240-1 &!
,....--,.
M 2012 3 124398 GUIDANT GROUP INC TEMPORARY SER.VICES 1,210.74 AP1049n3e 34323993 09879787 SB63729-0-1-71240-44
~ M 2012
2012
3 124398
3 1243$8
GUIDANT GROUP INC TEMPORARY SERVICES 749.50 AP10498940 34367915 00691280 8965117-0.1-71624-52
M GUIDANT GROUP INC !TEMPORARY SERVICES 136.99 AP10496940 34367933 09891156 5973171--0·1·11624·70
M 2012 3 124398 !GUIDANT GROUP INC TEMPORARY SERVICES I 1,335.38 AP10496943 34367907 O!iB90964 S941602-0-i-71624-44
M 2012 ! 3 124398 GUIDANT GROUP INC TEMPORARY SERVICES 185 92 AP10499811 34403196 09$98482 T084663-0-1-71!102-118
M 2012 3124398 GUIDANT GROUP INC iTEMPORARY SERVICES 541.l!O AP1049961i 34403236 098911441 T0916504-1-71902-136
M 2012 3124398 GUIDANT GROUP INC TEMPORARY SERVICES 1,638.06 APi0-499814 34403119 09898653 T050743..Q..1-71902·59
M 2012 3 12439& GUIDANT GROUP INC TEMPORARY SERVICES 39. i4 AP10500962 34441064 09909306 T174551-0-1 ·72251·1i0
M 2012 3 1243911 GUIDANT GROUP !NC TEMPORARY SERVICES 577.92 AP10500002 34441112 09909276 T210366-0-i-72251-158
M 2012 3 124398 GUIDANT GROUP INC TEMPORARY SERVICES 668.70 AP10500006 34440946 09909396 719367-1-72251-32
M 2012 3 i.24398 GUIDANT GROUP INC TEMPORARY SERVICES 417.43 AP10500966 34440947 09909403 719367-1-72251-33
M 2012 3 124398 GUIDANT GROUP INC TEMPORARY SERVICES 2.846.60 Af'10500SGO 34440987 09909317 T124402-0-1-72251-53
M 2012 4 124398 GUIDANT GROUP !NC TEMPORARY SERVICES 29.35 AP10502995 34481744 09918922 T257743-0·1-72608-69
0
om
() x
;<;" ::s-
-0 (() -·
ro .... g:
. O'l ..!..
Roadmap to Intern~! Rate. ~ase Expenses - Tab 1
..
M 2012 4 124398 GUIDANT GROUP INC TEMPORARY SERVICES 686.28 AP10502995 34481!l50 09918941 T266245·0-1-72SOB-135
M 2012 4 124398 GUIDANT GROUP INC TEMPORARY SERVICES 979.28 AP10503000 34481719 09910024 1"224020-0·1-72008-44
M 2012 4 124398 GUIDANT GROUP INC TEMPORARY SERVICES 29.:.lS
AP1050367B 34518260 09926918 T.168655.0-1·73004-56
M 2012 4 12439$ GUIDANT GROUP INC TEMPORARY SERVICES
- 577.92 AP1050367!1 34518204 09927111 T379437-0· 1-73004-!IO
M
,______ 2012 4 124398 GUIDANT GROUP INC TEMPORARY SERVICES 2,403.68 AP10503684 34516243 09926951 T332620.0·1-73004-39
M 2012 4 124398 GUIDANT GROUP INC TEMPORARY SERVICES 595.98 AP10504402 34558457 09935027 1"472727-0-1-73356-120
M 2012 4 124398 GUIDANT GROUP INC TEMPORARY SERV!CES 1,051.72 AP1050442m-0-1-7S47H3
V017386-0-1-7$il42-44
V15190B-0-1-7921S.56
--
l
M 2012 I'! 124398 GUIDANT GROUP INC TEMPORARY SERVICES -0.63 AP10524435 35124526 10092192 U26236i-0-i-7BS43-3
M 2012 !l 124398 GUIDANT GROUP INC TEMPORARY SERVICES -0.63 AP10524435 35124717 10091788 U670743-0-1-71l843-S4
M 2012 a 124398 GUIDANT GROUP INC TEMPORARY SERVICES -0.82 AP10524435 35124742 10091297 U781454-0-i-76!143-109
M 2012 8 1243911 GUIDANT GROUP INC TEMPORARY SERVICES -0.03 AP10524435 35124756 10091259 Ull86271l-0-1-7Sll43-123
M 2012 8 124398 GUIDANT GROUP INC TEMPORARY SERVICES 426.90 AP10524710 35235243 10098441 V37096141-00015-47
1,336,1'!7.88 TOTAL TYPENOT=M
626,757.00 TOTAlFROMTYPE=MTAS
1,962,874.88 TOTAL COMPANY DIRECT EXPENSES
====~(5::6:.;;0.,..Q;.;;0"-) LESS: NON-CONFORMING COMPANY EXPENSES (Sae Add 2 to Staff 9-13 for breakout}
1,962,314.88 TOTAL REQUESiED COMPANY DIRECT EXPENSES
om
87l'r' x::;
ro .,._.. c.:
iJ (!)
:::+
~ ~ • "O
s:
(j) .I'- (')
0....., 0
N ' :;ti
..... (.0 '
.!'>. U'1 .....
Roadmap to Internal Rate Case fxpen~es - Tab 2
li:IO'f;iil ;~~~~¥1W'~lfNatQe~~~i~f~~~~~rt,f~t~ lli\aWi~lNilJll$!J7 \P~ri'Wlll\Gii 1~;nime
2395 HESERT,NEAUE D 33342005 09635193 06251142987
9 024 Bw;looss Meals!Emartarnment 24.09 EEX,_SUMMAAY APi0469IO'I 0010567 TAYLOOJR,JOHN E 33392500 09646$71 09061i13398
91024 }Business Maa!slEnt<>rtainmem ' 69.4SJEEX SUMMARY lAPi0469339 !9013559 BARRILLEAUX.CHRIS E 33410594 09653768 091211135036
' CALOWEU.,BRlAN W 33417570 09655771 091211145322
TAYl.OR JR.JOHN E 33554557 0$600104 10001i36244
OOSS,GENEE 336261111 09700411 101711126842
Business; Mea!s/Enlerta!nmenl 40.00 EEX_SUMMARY AF'\0476103 e01m::i CAWGERO,WENDY D 33657723 00713637 1025114000
lauslness Meals!Entertalnmoot 15.21 EID\_SUMMARY A?10478515 9012226 HERRINGTON.CHESTER 33712733 0072&295 i 10311219996
jBus!ness Meals/Enterlalnmenl 1,132.54 EEX_SUMMARY A?i04ll3434 9010509 FLOOO,JOHN C 33883061 oon3438 1201311627547
Business Mea!slEnlertalnment 27.66 EEX_SUMMARY AP10003678 9030496 THIRY,MICHELL.E H 34533003 00928559 04! 112190093
Business Mea!s!Entertalnmem 40.77 EEX_SUMMARY AP10504955 9010724 MORGAN,Wn.t.rAM R 345!'!6077 09'941357 04191268906
4 024 Business Mea!s/Entertalnmenl 207.13 EEX_SUMMAAY AP1050li194 9012152 OOMINO,JOSEPH F 34593266 00943519 041912415876
4 024 E!Yslness Meals/Entertalnment 50.14 EEX,_SUMMARY API0005873 9041283 OONS!OlNE.MICHAEl P 34008934 00948155 042612100869
5 024 Business Meals/Entertalnmenl 38.16 EEX SUMMARY AP10507633 0010645 COOPER.ROBERT R 34628123 09952004 ()4301200002
5 024 Business Meals/Eoteminment 4$.96 EEX_SUMl.~ -·
AP10507633 9012356 GARRISON, WINFRED W 3'«l6109S 09960070 050412325491
5 024 6usioos" Mea!s/En!erlalnment 123.39 EEX_SUMMARY Af'10507633 9025842 TUMMINEU.0,STEPHANIE 6 34528188 00952733 !l43012139144
5 024 Business Meals/Entertainment l 22.46 EEX._SUMMARY A.?10507533 9031046 CHIGH!ZOl..A.MAAIA F 34628237 09952737 0501121i8001
5 024 jBusloeSs Meals/Emertainmenl I 42.91 eex_SUMMARY AP10507633 9032452 LEBl.MlC,HEATHER G $4637593 09954418 043012106541
5 024 !Business Meals/Entertaiomenl 118.46 EEJCSUMMARY AP10507633 903299$ MCCIJt.LA,MARK F 34637507 09954423 050112499386
5 IJ24 Business MealsJEmer!ainmenl 21.58 EEX_SUMMARY API050013B 9010845 COOPER.ROBERT R 34682301 099639&6 05081243399
--·
5 024 Busln8$$ Mea!s/Entertalnmeol I 47.49 EEX_SUMMARY API0500139 9011616 CICIO,PATRICK J 34682213 Q'.il964003
5 024 Business Mee!s/Errteruolnment 215.01 EEX_SUMMARY AP1050813S 0014365 TAU}
Depreciation & Amort Expe~$ •••--- (Blank Value}
Oepreclat10o & Amor! Expensas (Blank Value)
O..precla1lon & Amort ~ses
0eprecla1ion & Amoit Expenses
Depreciation & Amort Expenses
Deprecialion & Amor! Expenses
Depreciation & Amort Expenses
IDE!)recialion & Amon Expenses
O@preciatloo & Amert Expenses
Depractatioo & Amort Expenses
w
.....-.
Employee Ml9S/Funclioos1Aw111rds
Employee Mt9s/functions/Awards
Employae Mtgs/functlooSIAwards
33242475
33313747
33385695
33438423
33547707
09629333 1327558_21
F5PPETX011 !2011 335<16852
F5PPETX011 !2011 33780590
F5PPETIC011 !~m 33703862
F5PPETX011 l201! 2.72!EEX_SUMMARY 33703862 09747976
F5PPETX011 l2011 M!9slFunctloos/Awards 1S4.95IEEX_SUMMARY 3384195! 09795010
RiPPETX011 12011 M!gs/Func!iC. °'..:..
Roadmap to internal Rate Case Expenses - Tab 2
F5PPETX011 2012 4 IJZl !Employee MlQslFunciionsJAwards ITHIRY,MICHELLE H 34533003
F5PF'ETI«l11 2012 5 IJZT lEinployea Mt9sll'mciiorn;/Awards CITIBANK USA NA PCARD
F5PPETXOi 1 2012 6 r:/1.7 IEmPIOyee Ml9s/FunctionslAwards 134899356
F5PPETX011 2012 7 WY !Employee MlQs/Functloos/Awards 35038263
F5PPETX011 2011 7 032 !Lodging 33110900
F5PPETI<011 201 t 9 032 jt.:>d9in9 33364230
F5PPE1'X011 2011 9 032 jLod9i119 33417570
F5PPE1'X011 2011 10 032 }l~9io9 33626811
F5PPETIC011 2011 11 032 ll<>dgin9 33712733
I
F5PPETX011 2011 12 032 11..odQing 33893001
F5PPETX011 2012 3 002 ILod9in9 34317303
F5PPETX011 2012
F5PPETXll11 2012 032
32
4 032
4 032
4 032
5 032
5 032 9012358
5 032 ~
5 032 9031046
5 002 !!032452 LEatANC,HEATHER G 34637593 09954418 I04301 zi!l6541
F5PPETX011 2012 9032996 MCCUll..A,MARK F 34637507 09954423 10501 !2499386
F5PPETX011 2012 9010845 COOPER.ROBERT R 34682301 00963986 105081243399
F5PPETX011 2012 10011616 CICIO,PATRICKJ !34682213 0!!964003 P-712298369
\\. \ F5PPE'TX011 2012 050012301566
105091200425
r
\ ': 1F5PPETXOi1 2012
34682124 100963985 10507121711
2244806
om
0 x
~ :;;
-0 (j) &
m ~;:::;:
co z $:
m 9 "\'.J
. (')
0 0'
- N :::0
.t:- «>
->. '
c;n ....
Roadmap to Internal Rate Case Expenses - Tab 2
0012152 iDOMINO,JOSEPH F 051712196800
'ROOERTS,RORY Ll.ITHER 052312172184
000712114113
0524121013113
0608121131171
062212100989
0714118850
08091153600
9 028
10 028 lather Employ"" l':xpepen..es
Other EmploY&!I E>penses
I 49.00,EEX_SU~MARY
3U6EEX_SUMMARY
r-·- --:..:.;;;-.i---•rn i----·--·---
---- ·····-· ··- ·····-------·
12 028 Olffilr Emp!oyee Expenses 12.00IEEX.....SUMMAA.Y
12 ()2$ Other Employee E>pen""" 541.23!EEX_SUMMARY 120011627547
1 028 fOlller Employee Expenses S3.34IEEX_SUMMARY 1226116334
3 028 jO!Mr Emp~ee ElSeG 26.00IEEX_SUMMAAY 03021299207
3 028 other Employee Expenses :03081280408
F5PPETX011.l2012 ! 3 028 other Employae Exl)eno;es 34382946 030412114053
F5PPETX011 /2012 3 028 Oilier Employee E>penses 34444162
F5PPE1'X011 2012 4 028 Oltier Employee E>pense& 34533003
F5PPETX011 2012 4 026 Other Emplcyoe Elpanses 4().00 EEX_SUMMARY 346Si096
!F5PPETX011 2012 --sioo EEX_SUMMARY 34628188
26.00!EEX.JMAMAAY
152.15IEEX....SUMMAAY
Employee Expenses 101.51 lEEX_SUMMAAY
147.50!EEX_SUMMARY
_SUMMARY
Olhar Employee Exp<1mi;es .SUMMARY
Olller Employee E>penses _SUMMARY
Other Employee E>pensei; 050112241:\111
Other Employee expenses 05071230436$
a1m
(") x
IJ ;>IC :::T
ru m -·
oc::i -!:[
(I) z-
.... 0 :s::
o~ IJ
0 0 0
..,,N'
.... ol!:i~5u~~~v
S3.25!EEl\JlUMMARY
172.0S!EEX_SUMMAAY
I
34637593
34682301
09954418
09963988
SS 34682213 09964003
34$82124 099539115
34682144 099639112 05\M 12244206
34715191 109971260 051412421310
34716224 09971159 05111211559
-Local 34758359 09961193 05181244253
-Local
APW512621 19012152 !DOMINO.JOSEPH F 134003485 00992751 051712196609
0
om
0 x
-0 ro
ro "" :::;
-·
IQ ..... Q:
ro z ......
..... 0 :5:
..... :i,. -0
ooO
""'N'
__,. © ::0
.;>. (Ji .:..
Roadmap to Internal Rate Case Expenses - Tab 2
49.00 EEX_SUMMAAV
8.33 EEX_SUMMARY AP10512621
OBERTS,RORYllJTHER
RG
134816362
34843594
1-··------- 1----·-
!lfi?31l1172184
000712114113
130.S!!!EEX_SUMMARY !AP105121S28 347884(}11 052412101383
27.75!EEX_SUMMARY !AP10013304 34855943 OOQ812S3871
0816129546
1396371_2!}
and Overnight Delivery cmBANK USA NA 1396371_20
Postaga and O\lemigh! Deli11ary 'cmBANK USA NA 1409712_21
iPo:slage and Ovemignt Oeffvery CITIBANK USA NA 1422474_21
Postag<1 an. 01 .!..
Roadmap to Internal Rate Case Experu.>es - Tab 2
s 740 1servj;;., Company Recipient 26,628.05 SCR_SUMMAAY ALOOS11301 {Blank Value)
6 740 Se!Vlce Campany Recipient 6,534.SS SCfUlUMMARY Al-00516356 (Blank Value)
7140 Sel\llee Campany Recipient £,153.14 SCR_SUMMARY Al00521270 (Blank Value)
8140 SQIV!ce Company Recipient 3,652.41 SCR_Sl.IMMARY AL005.26273 (Blllnl?m0112012r- 3 031 Travel Transportalion 686.62 E8USUMMARY l\P10497469 0043693 BOURG.JONATHAN 34317303 00876934
F5PPETX011 2012 I 3 031 iTravel Transportation 540 36 EEX_SUMMAR'I' AP10498996 0015259 VONGl504955 9010724 MORGAN,WILUAM R 34566077 09941357
F5PPEiJW11 2012 4 031 Travel Trall$porta!lon 575.70 EEX_SUMMARY AP1o505194 !0012152 OOMlNO.JOSEPH F 34593266 09943519
F5PPETX011 2012 4 031 Travel Transportation 581.70jEEX_SUMMARY !AP10505873 0041283 CONS!OINE,MICHAEL P 34608934 09948155
F5PPETX011 2012 5 031 Travel Transportation 596.20 EEX_SUMMAAY AP10507633 0025842 TIJMMINELLO,STEPHAHJE B 34628188 09252733 lM3012139144
F5PPETX011 2012 5 031 Travel Transpc'1ation 1;12.2tl EEX SUMMARY AP10007633 0031046 CHIGH!ZO!.A,MAAIA F 34628237 09952737 060112118001
F5PPETX011 2012 s o3! !Travel Transporta!icn 594.70 EEX_SUMMAFIY AP10507633 9032452 LEBLANC.HEATHER G 34637593 0995441& 043012106541
5 031 Trav&I Transportation 1,492.45 EEX_SUMMARY AP!0007633 90:12996 MCCULlA.MAAK F 34637507 !099544:23 050112499386
s 031 TravQI Transporlalion 1,117.27 EEX_SUMMARY AP10500139 9011616 CICIO,PATRICK J 34682213 00964003 05071:2298369
5 031 Travel Transportallan 1.900.So EEX_SUMIMRY AP10500139 9014365 TALK!NGTON,MYRA L 34682262 09963$93 050812301556
N F5PPETX011 l2012
FSPPE1'X011 2012
5
5
031
031
Travel Transportation
Travel Tran sportalion
- 563.2ll!EEX_SUMMARY AP10508139
787.®jEEX_SUMMARY AP10506783
9041283
9034705
CONSIDINE,MICHA.a P
LBVlS,JAYA
34662336
34706799
09964120
00009282
050$1296425
050112248111
\;: F5PPETX011 2012
F5PPETX011 \2012
5
5
031
031
Travel Transparla!ion
Travel Transportation
-
1,267.00 EEX_SUMl\llARY AP1Cl5tll!903
1,218.90 EEX....SUMMARY AP1o500041
9013658
9013646
BAARILLEAUX.CHF\IS E
MAY JR,PHILUP R
34716180
w2s1:i;
00$71157
0007$231
050712304389
051512268005
5 031 TraV&I Transportalfon 726.94 EEX_SIJMMARY AP10509298 9010060 WESTERBIJRG JR.LOUIS R 34735439 09975315 050912224922
Travel Transportallcn 638.70 EEX_SUMMARY AP10510290 9035153 MCCLOSKEY.IJ.ARGARET 34777185 00985837 052412115121
!Travel Transportation :ro.oo EEX_SUMMARY APB0000002 (Blank Value}
---
Tr"'"'! Transportation 21979 EEi(_SUMMAAY AP10512621 9012139 GALBRAf!H,PATRICIA 134843577 100013ll7 00071212238Q
Travel TransportaUon 479.20 EEX_SUMMAAY A.Pl 0512621 $012152 DOMINO,JOSEPii F (34603465 00992761 051712196809
Travel Transportation 1,059.SS EEJ(_SUMMAAY AP 1051:2621 9013£98 ROBERTS.RORY LIJTHER 34816362 00995198 05:2312172184
F5PPETX011 12012 I 61031 !Travel Transportatioo 20.00 EEX._SUMMAAY AP10512621 9019330 DOUCET.DONNA (34788179 09986725 05291266932
..... 0
a' m
x
!»"~
(!)
:::r
-·
u::i ...... cr
ro z;:;:
...... 0 :!!!:
(..) :i,.. "O
000
- «I
..... rv Al
•
.i:. 01 .!...
Roadmap to Internal Rate Case Expenses - Tab 2
F5PPETI -·
IC
ro 2:
z- .....
__,, 0 :5:
~~ -0
0 0 (')
- I\) •
_.. ID :Al
.j>. 01 ~
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 40295
SOAH DOCKET NO. XXX-XX-XXXX
DOCKET NO. 40295
APPLICATION OF ENTERGY §
TEXAS, INC. FOR RATE CASE §
EXPENSES PERTAINING TO § OF
PUC DOCKET NO. 39896 §
§ ADMINISTRATIVE HEARINGS
SUPPLEMENTAL DIRECT TESTIMONY
OF
MICHAEL P. CONSIDINE
ON BEHALF OF
ENTERGY TEXAS, INC.
OCTOBER 25, 2012
ENTERGY TEXAS, INC.
SUPPLEMENTAL DIRECT TESTIMONY OF
MICHAEL P. CONSIDINE
DOCKET NO. 40295
TABLE OF CONTENTS
I. Witness Introduction 1
II. Purpose of Supplemental Direct Testimony 1
Ill. Update Regarding Internal Rate Case Expenses 2
IV. Recovery of Rate Case Expenses 5
EXHIBITS
Exhibit MPC-SD-5 Summary Rate Case Expense Spreadsheet
Exhibit MPC-SD-6 ES! Rate Case Charges to ETI by Affiliate Class
2
Entergy Texas, Inc. Page 1of5
Supplemental Direct Testimony of Michael P. Considine
Docket No. 40295
1 I. WITNESS INTRODUCTION
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Michael P. Considine. My business address is 425 West
4 Capitol Avenue, little Rock, Arkansas 72201. I am employed by Entergy
5 Services, Inc. ("ESI"), the service company affiliate of Entergy Texas, Inc.
6 ("ETI" or the "Company") as a Manager in the Regulatory Accounting
7 Department.
8
g Q. ARE YOU THE SAME MICHAEL P. CONSIDINE THAT PREVIOUSLY
10 FILED TESTIMONY IN BOTH DOCKET NO. 39896 AND THIS DOCKET?
11 A. Yes.
12
13 II. PURPOSE OF SUPPLEMENTAL DIRECT TESTIMONY
14 Q. WHAT IS THE PURPOSE OF THIS ADDITIONAL SUPPLEMENTAL
15 DIRECT TESTIMONY?
16 A. This supplemental direct testimony supports and updates the Company's
17 request to recover rate case expenses associated with this proceeding.
18 Specifically, I provide the levels of rate case expenses incurred and paid
19 as of September 30, 2012, related to outside accounting services, outside
20 legal counsel, and outside consultants ("external rate case expenses"). I
21 also provide the levels of rate case expenses incurred and paid as of
22 September 30, 2012, related to ETI direct expenses and ESI payroll,
23 benefits, and taxes ("internal rate case expenses"). in addition, I address
Entergy Texas, Inc. Page 2 of 5
Supplemental Direct Testimony of Michael P. Considine
Docket No. 40295
1 the reasonableness and necessity of the internal rate case expenses paid
2 in September 2012. Company witness Stephen Morris has filed direct and
3 supplemental direct testimony in Docket No. 39896 and supplemental
4 direct testimony in this docket on October 5, 2012 and contemporaneous
5 with the filing of this testimony addressing the reasonableness and
6 necessity of external rate case expenses.
7
8 Ill. UPDATE REGARDING INTERNAL RATE CASE EXPENSES
g Q. SINCE FILING ITS RATE FILING PACKAGE, HAS THE COMPANY
10 PROVIDED ITS INCURRED RATE CASE EXPENSES?
11 A Yes. On February 21, 2012, in Docket No. 39896, the Company filed its
12 initial responses to Staff's 9th Requests for Information ("RFls"), including
13 schedules of internal and external rate case expenses as of December 31,
14 2011. On March 13, 2012, in Docket No. 39896, the Company filed my
15 first supplemental direct testimony with attached exhibits containing
16 schedules of internal and external rate case expenses as of January 31,
17 2012. On March 16, in Docket No. 39896, the Company provided updates
18 to its responses to Staff's 9th RFls. On October 5, in this docket, the
19 Company filed my second supplemental direct testimony with attached
20 exhibits containing schedules of internal and external rate case expenses
21 as of August 31, 2012, as well as further updates to its responses to
22 Staff's 9th RFls.
------- -------------
Entergy Texas, Inc. Page 3 of 5
Supplemental Direct Testimony of Michael P. Considine
Docket No. 40295
1 Q. DO YOU PROVIDE AN UPDATE REGARDING THE LEVELS OF
2 INCURRED RATE CASE EXPENSES IN THIS PIECE OF
3 SUPPLEMENTAL DIRECT TESTIMONY?
4 A Yes. The summary rate case expense spreadsheet, included as part of
5 the Company's third addendum to its response to Staff RF! 9-1 and filed
6 contemporaneously herewith, is attached as Exhibit MPC-SD-5. This
7 exhibit presents external rate case expenses by vendor and internal rate
8 case expenses by ETI direct expense category and ES! department. As
9 shown in Exhibit MPC-SD-5, as of September 30, 2012, the Company had
10 incurred $3,908,214 in external rate case expenses and $4,844,362 in
11 internal rate case expenses. The Company requests recovery of these
12 rate case expenses.
13
14 Q. HAVE YOU REVIEWED THE INTERNAL RATE CASE EXPENSES
15 PRESENTED IN EXHIBIT MPC-SD-5 TO DETERMINE WHETHER SUCH
16 EXPENSES ARE REASONABLE AND NECESSARY?
17 A Yes.
18
19 Q. HOW DID YOU DETERMINE WHETHER THE INCURRED INTERNAL
20 RATE CASE EXPENSES PRESENTED IN EXHIBIT MPC-S0-5 WERE
21 REASONABLE AND NECESSARY?
22 A Internal rate case expenses are all captured in Project Code
23 F5PPETX011. The project code is used only for time and expense related
Entergy Texas, Inc. Page4 of 5
Supplemental Direct Testimony of Michael P. Considine
Docket No. 40295
1 to the Docket No. 39896 rate case, and all costs incurred by ESI in this
2 project code are directly billed to ET!. The process through which costs
3 are billed to project codes were described in Company witness Stephanie
4 B. Tumminello's direct testimony from Docket No. 39896. In addition, the
5 Company's affiliate class witnesses from Docket No. 39896, including
6 those who address the ETI direct charges, explained how the budgeting
7 and cost control processes work within their business units. For example,
8 timesheet and expense reports are reviewed by supervisors to ensure
9 accuracy. Also, in Docket No. 39896, Company witness Kevin G. Gardner
10 supported the reasonableness and necessity of the compensation and
11 benefits paid to ESI employees.
12 In Docket No. 39896, Company witnesses presented direct
13 testimony regarding the various classes of affiliate costs that ETI received
14 from ES!, and my Exhibit MPC-SD-6, attached hereto, shows the ESI rate
15 case charges to ETI by affiliate class. The processes and practices
16 described in the Company's Docket No. 39896 direct testimony regarding
17 billing, budgeting, cost control, compensation, and benefits remain in
18 effect today. These processes and practices help to ensure that the
19 requested internal rate case expenses are necessary and reasonable,
20 represent the actual costs of the services, do not include prohibited
21 expenses, do not include charges for duplicative services or expenses,
22 and are no higher than the prices charged to other affiliates, or to non-
23 affiliates, for the same or similar classes of item.
Entergy Texas, Inc. Page 5 of 5
Supplemental Direct Testimony of Michael P. Considine
Docket No. 40295
1 Further, a review of the Company's requested rate case expenses
2 is undertaken to determine that only appropriate charges are included in
3 the rate case expense request, and inappropriate charges, such as
4 charges for luxury items or excessive meals charges, are excluded.
5
6 Q. WHAT DID YOU CONCLUDE WITH RESPECT TO THE
7 REASONABLENESS AND NECESSITY OF THE COMPANY'S
8 INCURRED INTERNAL RATE CASE EXPENSES?
9 A Based on my review and analysis, as described above, the Company's
10 incurred internal rate case expenses are reasonable and necessary.
11
12 IV. RECOVERY OF RATE CASE EXPENSES
13 Q. HOW DOES THE COMPANY PROPOSE TO RECOVER RATE CASE
14 EXPENSES?
15 A As explained in my direct testimony, the Company proposes that it be
16 permitted to recover all incurred rate case expenses over a three-year
17 period, with a return on the unamortized balance.
18
19 Q. DOES THIS CONCLUDE YOUR SUPPLEMENTAL DIRECT
20 TESTIMONY?
21 A Yes.
ENTERGY TEXAS, !NC. exhibit MPC-S0-5
Docket No. 40295
RATE CASE EXPENSES PAID AND ACCRUED THROUGH THE MONTH ENDED SEPTEMBER 30, 2012
Page 1 of2
ETI 6/30/11 COS DOCKET 39896 RATE CASE EXPENSES
AMOUNT
ACCOUNTING
DELOITTE & TOUCHE LLP Total 915,970
LESS NON-CONFORMING D&T EXPENSES (2,373)
PRICEWATERHOUSE COOPERS LLP Total 122,168
LESS NON-CONFORMING PWC EXPENSES (7}
ACCOUNTING TOTAL 1,035,756 •
!,';ONSULTft,NI~
DOLORES S STOKES DBA D STOKES CONSULTING 17,290
EXPERT POWERHOUSE LLC DBA EXPERGY 172,752
FINANCO INC 125,220
GERALD W TUCKER CPA 116,119
JAY HARTZELL 12,625
MILLER & CHEVALIER CHARTERED 19,443
TOWERS WATSON PENNSYLVANIA INC 2,288
LESS· NON-CONFORMING TWP EXPENSES (22)
CONSULTANTS TOTAL 465,915 •
DUGGINS WREN MANN & ROMERO LLP 2,406,607
LESS NON-CONFORMING DWMR EXPENSES (66}
LEGAL TOTAL 2,406,541 •
INTERNAL BATE CASES EXPENSES (NQN-PAYRQU,}
Business Meals/Entertainment 3,852
Cities Bills-Lawton Law Firm 1, 117,309
Computer & Office Supplies 758
Court Transcripts 38,466
Depreciation & Amort Expenses 207,683
Employee Mtgs/Functions 7,762
Legal Notices 100,799
Lodging 18,959
Other Employee Expenses 3,423
Other Office & General 5,829
Pagers/Cellular Phones 10
Personal Car Mileage • Local 2,764
Postage and Overnight Delivery 8,699
Pnnting, Mailing & Shipping 12,601
SerY1ce Company Recipient 346,MO
Temporary Services 66,943
Travel Transportation 24, 126
Utility Bills 2,518
LESS NON-CONFORMING COMPANY EXPENSES (560)
INTERNAL RATE CASES EXPENSES (NON-PAYROLL) TOTAL 1,968,581
ES! PAYROLL. BENEFITS & TAXES 2,875,781 See next tab and Ex. MPL-SD-6 for Detail
BATE CASE !iXPEN§ES THRO!,IGH 9130112 8,752,576
•Please refer to the Company's response and addenda to Staff 9-1
· for detail supporting the Accounting, Consultant, and Legal expenses
addressed above. Amounts for Duggins Wren Mann & Romero, LLP
include fees and expenses from the following consultants:
Commonwealth Consulting; Alliance Consulting; Lewis & Ellis;
Naman, Howell, Smith & Lee; and Vector Advisors.
ENTERGY TEXAS, INC.
RATE CASE PAYROLL FOR ES! EMPLOYES THROUGH SEPTEMBER 30, 2012
ET! 6/30/11 COS DOCKET 39896
Exhibit MPC-S0-5
Docket No. 40295
DEPARTMENT WAGES HOURS ACTIVIHES Page 2 of 2
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFl RESPONSES
ASSIST IN RATE CASE PREPARATION & RFl RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST JN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST JN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATJON & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST !N RATE CASE PREPARATION & Rfl RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST lN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & Rf! RESPONSES
ASSIST IN RATE CASE PREPARATION & Rf! RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
(133) ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
·-==~~~
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
1001 ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
-~--4~ ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
ASSIST IN RATE CASE PREPARATION & RFI RESPONSES
·-···'"''"'44
ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
-··'"'-~~, ASSIST IN RATE CASE PREPARATION & RF! RESPONSES
···-···--,,.3..~.8-J q
TOTAL ES! WAGES 2,102,309 32,592
Affiliate Rate Case Expenses Exhibit MPC-SD-6
Payroll, Benefits, Payroll Taxes, and Incentive Costs by Class Docket No. 40295
Through Sept 30, 2012 Page 1of1
-+-------·-·-· · · - - - - - - ·..··
* ET! em lo ees with affiliate costs
\0
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 39896
ETI 2011 Rate Case
ETI EXHIBIT NO. 36
DOCKET NO. 39896
APPLICATION OF ENTERGY § PUBLIC UTILITY COMMISSION
TEXAS, INC. FOR AUTHORITY §
TO CHANGE RATES AND § OF TEXAS
RECONCILE FUEL COSTS §
DIRECT TESTIMONY
OF
KEVIN G. GARDNER
ON BEHALF OF
ENTERGY TEXAS, INC.
November 2011
2011 ETI Rate Case 8-149
ENTERGY TEXAS, INC.
DIRECT TESTIMONY OF KEVIN G. GARDNER
2011 RATE CASE
TABLE OF CONTENTS
Page
I.  Witness Identification and Qualifications 1
II.  Purpose and Organization of Testimony 2
III.  Relationship Between this Testimony Regarding Compensation and
Benefits Costs and the Testimony of ETI’s Other Witnesses 3
IV.  Compensation and Benefits Programs 4
A.  The Entergy Companies’ Objective in Designing
Compensation and Benefits Programs 4
B.  Compensation Programs 5
1.  The Entergy Companies’ Approach to Compensation 5
2.  Description of the Entergy Companies’ Compensation
Program Design 9
3.  Additional Detail Regarding the Annual Incentive and
Recognition Programs 16
4.  Additional Detail Regarding the Long-Term Incentive
Programs 20
5.  The Test Year Compensation Programs and Costs are
Necessary and Reasonable 22
6.  Commission Precedent Regarding Financially Based
Incentive Compensation 29
C.  Benefit Plans 33
1.  Description of the Entergy Companies’ Benefit Plans 33
2.  The Test Year Benefit Plans are Necessary and the Costs
are Reasonable 37
D.  Other Labor-Related Costs 43
2011 ETI Rate Case 8-150
E.  Affiliate Benefits and Compensation Expenses 46
V.  Affiliate Expenses for the HUMAN RESOURCES Class 47
A.  Summary of Affiliate Expenses for the HR Class 47
B.  The HR Class Provides Necessary Services 54
C.  The HR Class Provides Necessary Services at a Reasonable
Cost 62
1.  Objective Evidence 62
2.  Budget Planning 64
3.  Cost Trends 66
4.  Staffing Trends 67
5.  Cost Control and Process Improvement Initiatives 68
D.  The “Not Higher Than” and “At Cost” Standards 69
E.  Billing Allocation Methodology 69
2011 ETI Rate Case 8-151
EXHIBITS
KGG-1 Annual Incentive Plan Summaries
KGG-2 Equity Ownership Plan
KGG-3 Performance Unit Program Summaries and Management Level 6
Operational Incentive Plan
KGG-4 Incentive Compensation Allocation — Cost Control, Financial,
Operational, Safety (Highly Sensitive)
KGG-5 Towers Watson 2011 BenVal Report (Highly Sensitive)
KGG-6 Paid Time Off Policies
KGG-7 Affiliate Families and Functions
KGG-8 Training Programs and Courses
KGG-9 Educational Assistance Program Policy
KGG-10 Saratoga Institute 2010 HR Staffing and Expenditures
Comparison
KGG-A Affiliate Billings by Class and by Department
KGG-B Affiliate Billings by Class and by Project Code
KGG-C Affiliate Billings by Class, by Department, and by Project Code
KGG-D Pro Forma Adjustments to Affiliate Billings
2011 ETI Rate Case 8-152
Entergy Texas, Inc. Page 1 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 I. WITNESS IDENTIFICATION AND QUALIFICATIONS
2 Q. PLEASE STATE YOUR NAME, BUSINESS ADDRESS, EMPLOYER AND
3 JOB TITLE.
4 A. My name is Kevin G. Gardner. My business address is 639 Loyola
5 Avenue, New Orleans, Louisiana 70113. I am employed by Entergy
6 Services, Inc. (“ESI”)1 as Vice President, Human Resources - Total
7 Rewards.
8
9 Q. ON WHOSE BEHALF ARE YOU TESTIFYING?
10 A. I am testifying on behalf of Entergy Texas, Inc. (“ETI” or the “Company”).
11
12 Q. PLEASE DESCRIBE YOUR EDUCATIONAL BACKGROUND AND
13 PROFESSIONAL WORK EXPERIENCE.
14 A. I earned a Bachelor’s Degree in Business and a Master’s in Business
15 Administration from the University of South Florida. I was promoted to my
16 current position effective November 29, 2009. Prior to my current position,
17 I had been Director of Human Resources (“HR”) – Total Rewards since
18 May 2005. I joined ESI in 1993 as a Senior Staff Compensation Analyst
19 and have held a number of leadership roles in Human Resources
20 including Manager of System Compensation, Director of HR and Director
21 of HR – Total Rewards. Prior to joining ESI, I was employed by Florida
1
ESI is a subsidiary of Entergy Corporation that provides technical and administrative services
to all the Entergy Operating Companies (“EOCs”).
2011 ETI Rate Case 8-153
Entergy Texas, Inc. Page 2 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Power Corporation from 1986 to 1993, designing compensation programs
2 and supporting general HR requirements. Prior to my employment with
3 Florida Power Corporation, I held positions in general HR administration
4 and marketing.
5
6 Q. PLEASE DESCRIBE YOUR CURRENT RESPONSIBILITIES AND YOUR
7 DEPARTMENT.
8 A. I am responsible for the design, development, and administration of
9 various compensation and benefits programs for ESI and the EOCs.2
10
11 II. PURPOSE AND ORGANIZATION OF TESTIMONY
12 Q. WHAT IS THE PURPOSE OF YOUR TESTIMONY?
13 A. First, I describe the compensation, benefits, and other labor-related costs
14 incurred by ESI and ETI and the other EOCs that provide services to ETI.
15 I show how these programs are designed and managed to produce
16 reasonable, market-competitive compensation and benefits programs.
17 Second, I describe the costs of the HR Class of affiliate services
18 and demonstrate that the costs are reasonable and necessary.
2
The EOCs are ETI; Entergy Arkansas, Inc.; Entergy Gulf States Louisiana, L.L.C.; Entergy
Louisiana, LLC; Entergy Mississippi, Inc.; and Entergy New Orleans, Inc.
2011 ETI Rate Case 8-154
Entergy Texas, Inc. Page 3 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. WHY ARE YOU QUALIFIED TO ADDRESS THESE ISSUES AND TO
2 PROVIDE THIS TESTIMONY?
3 A. My job responsibilities, professional experience, and familiarity with the
4 human resources department cover the scope of subjects I address in my
5 testimony.
6
7 Q. DO YOU SPONSOR ANY EXHIBITS?
8 A. The list of exhibits to my testimony is contained in the table of contents.
9
10 Q. DO YOU SPONSOR OR CO-SPONSOR ANY SCHEDULES IN THE
11 RATE FILING PACKAGE (―RFP‖) THAT ETI HAS FILED IN THIS
12 DOCKET?
13 A. Yes, I sponsor Schedules G-1.5, G-2, and G-2.3. I co-sponsor Schedules
14 G-1.6 and G-2.1 with Company witness Michael P. Considine.
15
16 III. RELATIONSHIP BETWEEN THIS TESTIMONY REGARDING
17 COMPENSATION AND BENEFITS COSTS AND THE
18 TESTIMONY OF ETI’S OTHER WITNESSES
19 Q. WHAT IS THE RELATIONSHIP BETWEEN YOUR TESTIMONY
20 REGARDING COMPENSATION AND BENEFITS COSTS AND THE
21 TESTIMONY OF ETI’S OTHER WITNESSES?
22 A. Various ETI witnesses support the Test Year (July 2010 through June
23 2011) costs that contain internal labor dollars (e.g., ESI employee labor or
24 ETI employee labor) from the perspective of whether the level and types
2011 ETI Rate Case 8-155
Entergy Texas, Inc. Page 4 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 of activities for various utility and utility support functions are reasonable
2 and necessary. My testimony demonstrates that the underlying
3 compensation and benefits costs associated with these activities are the
4 product of reasonable and necessary compensation and benefits
5 programs that are designed and managed to yield reasonable costs.
6
7 IV. COMPENSATION AND BENEFITS PROGRAMS
8 A. The Entergy Companies’ Objective in Designing Compensation and
9 Benefits Programs
10 Q. PLEASE DESCRIBE THE ENTERGY COMPANIES’ OVERALL
11 OBJECTIVE IN DESIGNING THE COMPENSATION AND BENEFITS IT
12 PROVIDES.
13 A. The Entergy Companies3 must compete with other companies for talent
14 based upon the total package of compensation and benefits each offers.
15 In order to attract and retain highly qualified employees, the Entergy
16 Companies provide a total package of compensation and benefits that is
17 equivalent in scope and cost with what other comparable companies
18 within the utility business and other industries provide for their employees.
19 Although individual components within the total package of compensation
20 and benefits programs may be above or below the market for which they
21 compete for talent, the Entergy Companies’ overall total compensation
3
I use the name “the Entergy Companies” to mean Entergy Corporation and its subsidiaries
including ESI, ETI, and the other EOCs. Each of these subsidiaries is a separate legal entity.
All of the Entergy Companies employ the same approach to compensation and benefits that I
describe in this testimony.
2011 ETI Rate Case 8-156
Entergy Texas, Inc. Page 5 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 and benefits package is comparable with industry medians. Regardless of
2 the emphasis any particular company places on individual components of
3 compensation and benefits, the comparisons among similar companies
4 should be based upon the total costs of the companies’ benefits and
5 compensation programs.
6
7 B. Compensation Programs
8 1. The Entergy Companies’ Approach to Compensation
9 Q. WHAT FUNDAMENTAL PRINCIPLES GUIDE THE ENTERGY
10 COMPANIES’ COMPENSATION PROGRAMS?
11 A. The Entergy Companies offer reasonable, competitive pay packages that
12 are not only tied to each company’s performance but also to individual
13 employee performance. Employees are compensated through a
14 combination of base pay and variable pay programs (e.g., annual
15 incentive compensation). The Entergy Companies’ total annual
16 compensation (i.e., base pay plus annual incentive payments) across all
17 job classifications is designed to be at market median.
18
19 Q. WHAT DOES IT MEAN THAT THE ENTERGY COMPANIES’ TOTAL
20 ANNUAL COMPENSATION IS AT MARKET MEDIAN?
21 A. It means that the total annual compensation is approximately within +/-
22 10% of the mid-point of the market based upon nationally recognized
23 compensation surveys in which the Entergy Companies participate. By
2011 ETI Rate Case 8-157
Entergy Texas, Inc. Page 6 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 mid-point of the market, I mean the point at which half the companies in
2 the surveys pay total annual compensation that exceeds the Entergy
3 Companies’ total annual compensation and half the companies in the
4 surveys pay less total annual compensation than do the Entergy
5 Companies. The Entergy Companies seek to provide compensation that
6 is within +/- 10% of the mid-point of the market.
7 The Entergy Companies apply this design philosophy to base salary
8 as well as incentive compensation programs (both annual and long-term),
9 which I will discuss later in my testimony. In this way, the Entergy
10 Companies intentionally design their compensation levels to pay the
11 market median level of compensation if their employees meet the
12 performance targets that are established. Of course, in any given year,
13 the actual level of compensation under the incentive compensation
14 programs may be above or below the market median, but that differential
15 occurs solely due to actual performance versus the targets.
16
17 Q. WHAT IS THE RELEVANCE OF HOW THE ENTERGY COMPANIES’
18 COMPENSATION REGIME COMPARES TO THAT OF OTHER
19 UTILITIES AND THE MARKET?
20 A. In the long run, customers benefit from having a utility that is able to offer
21 and does offer competitive compensation that attracts and keeps qualified
22 people. If the Entergy Companies offered substantially below market
23 compensation, then over time the quality of management and other
2011 ETI Rate Case 8-158
Entergy Texas, Inc. Page 7 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 personnel would decline. As a consequence, so would service to
2 customers.
3
4 Q. HOW DO YOU ENSURE THAT THE COMPENSATION PROGRAMS
5 TARGET THE MARKET MEDIAN?
6 A. A nationally recognized external independent compensation consultant,
7 Pay Governance LLC, has been engaged to evaluate and assess the
8 compensation programs. The consultant offers subject matter expertise
9 with respect to analyzing market survey data, assessing current market
10 conditions, reviewing the prevalence of compensation elements and
11 evaluating market trends in executive compensation.
12 The consultant provides compensation information to help ensure
13 that all the Entergy Companies, including ETI and ESI, provide
14 competitive compensation packages to attract, retain, motivate, and
15 reward employees who can contribute to long-term operational and
16 financial success.
17 Moreover, the Entergy Companies use numerous nationally
18 recognized third-party surveys to evaluate compensation levels. These
19 surveys provide data to ensure the competitiveness and reasonableness
20 of pay practices. The list of recent surveys used by the Entergy
21 Companies is shown below:
2011 ETI Rate Case 8-159
Entergy Texas, Inc. Page 8 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Table 1
Third-Party Surveys Used by the Entergy Companies' Compensation Department in
Analyzing Pay Data
Publisher Name Survey
Towers Watson Towers Watson Office Personnel Report, 2010
Towers Watson Towers Watson Tech & Skilled Trades Report, 2010
Towers Watson Towers Watson Supervisory Mgmt Report, 2010
Stanton Group Stanton Group Aviation Compensation Survey, 2010
Towers Watson Towers Watson Professional Specialized Services Personnel, 2010
Towers Watson Towers Watson Professional Administrative Services Personnel, 2010
Towers Watson Towers Watson Middle Mgmt Report, 2010
Southern Gas Association Southern Gas Association Energy Compensation Survey, 2009
Towers Watson Towers Watson Top Mgmt Report, 2010
Towers Watson Towers Executive CDB (Energy Services), 2010
Towers Watson Towers Watson Mid-Mgmt & Prof (Energy Services), 2010
Amer Gas Assn Mgmt, Supv, and Prof & Non-Exempt Comp Survey,
Towers Watson 2010
Mercer Human Resource Consulting Mercer Corp Mktg & Comm, 2009
Mercer Human Resource Consulting Mercer E-commerce Report, 2009
Mercer Human Resource Consulting Mercer Fin, Acctg & Legal, 2009
Mercer Human Resource Consulting Mercer Human Res Mgmt, 2009
Mercer Human Resource Consulting Mercer Info Tech, 2009
Mercer Human Resource Consulting Mercer Logistics & Supp Chn, 2009
Mercer Human Resource Consulting Mercer Executive Survey, 2009
Mercer Human Resource Consulting Mercer Metro Benchmark, 2009
Hewitt Associates Hewitt Energy Marketing and Trading Compensation Survey, 2010
Hewitt Associates Hewitt TCM Mgmt and Prof, 2010
Hewitt Associates Hewitt TCM Exec, 2010
EAPDIS EAPDIS Non-exempt survey
World at Work 2010-2011 Salary Budget Survey
Towers Watson 2010-2011 Salary Budget Survey
Mercer Human Resource Consulting 2010-2011 US Compensation Planning Survey
Hewitt Associates U.S. Salary Increase Survey for 2010 and 2011
2
3 Q. WHEN ANALYZING TOTAL COMPENSATION, DO THE ENTERGY
4 COMPANIES COMPARE THEMSELVES WITH PARTICULAR LABOR
5 MARKETS?
6 A. Yes. The Entergy Companies compare themselves with both the utility
7 industry and general industry in determining total compensation. Both
2011 ETI Rate Case 8-160
Entergy Texas, Inc. Page 9 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 comparison groups are used because the Entergy Companies recruit from
2 and lose talent to both utilities and general industry. The comparison
3 recognizes that employees may pursue employment opportunities in either
4 the utility market or general industry. Thus, the compensation levels must
5 be competitive with both labor markets. Furthermore, when determining
6 compensation comparison groups within those markets, the Entergy
7 Companies compare themselves with companies or operations of similar
8 size and scope.
9
10 2. Description of the Entergy Companies’ Compensation Program Design
11 Q. PLEASE DESCRIBE THE ELEMENTS OF THE ENTERGY COMPANIES’
12 COMPENSATION PROGRAM.
13 A. In general, employee compensation consists of three elements:
14 1. base pay;
15 2. annual incentives and recognition programs; and
16 3. long-term incentives.
17 These compensation programs are applicable throughout the
18 Entergy Companies. Thus, ETI, ESI, and all of the other Entergy
19 Companies use the same types of compensation programs.
2011 ETI Rate Case 8-161
Entergy Texas, Inc. Page 10 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. PLEASE DESCRIBE BASE PAY.
2 A. Base pay is the basic, non-variable, salary component of compensation.
3 Base pay is provided to all employees and remains the most common
4 form of payment throughout industries for all levels of employees. Base
5 pay is designed to be comparable with base pay in relevant labor markets.
6 Because most of the Entergy Companies’ peers also provide incentive
7 compensation, however, comparable base pay amounts will not, by
8 themselves, produce a market competitive total compensation package.
9
10 Q. PLEASE DESCRIBE THE ANNUAL INCENTIVE PLANS.
11 A. During the Test Year, the Entergy Companies had five annual incentive
12 plans. The five plans and the eligible employee groups were as follows:
13 ▪ Executive Annual Incentive Plan (“EAIP”). Participation was
14 limited to the Entergy Companies’ officers (i.e., the Chief Executive
15 Officer, Presidents, Executive Vice Presidents, Senior Vice Presidents,
16 and Vice Presidents).
17 ▪ Management Incentive Plan. Participation was limited to
18 selected management personnel and key high-level individual contributor
19 employees.
2011 ETI Rate Case 8-162
Entergy Texas, Inc. Page 11 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 ▪ Exempt Incentive Plan. Participation was limited to exempt
2 employees4 who were not eligible for participation in another incentive
3 plan.
4 ▪ Teamsharing Incentive Plan. Participation was limited to full-
5 time and part-time, non-exempt,5 non-bargaining6 employees who were
6 ineligible for participation in another incentive plan. Certain non-exempt,
7 bargaining employees7 also are eligible for participation in this plan where
8 it has been negotiated into the collective bargaining agreement.
9 ▪ Teamsharing Plan for Selected Bargaining Units.
10 Participation was limited to full-time or part-time bargaining employees
11 where this plan has been negotiated into the agreement.
12 Participation requirements and plan design for the five annual
13 incentive plans are described in the plan summaries presented in Exhibit
14 KGG-1. This exhibit covers the participation requirements during the Test
15 Year.
4
Exempt employees are employees who are paid a salary and are exempt from the overtime
provisions under the federal wage and hour law.
5
Non-exempt employees refers to employees who are covered under the federal wage and
hour law and must be paid overtime for all hours worked in excess of forty hours during a
work week.
6
Non-bargaining employees are those not covered by any collective bargaining agreement.
7
Bargaining employees are those whose compensation, benefits, and work rules are covered
by a collective bargaining agreement.
2011 ETI Rate Case 8-163
Entergy Texas, Inc. Page 12 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. PLEASE DESCRIBE THE EQUITY-BASED LONG-TERM INCENTIVES.
2 A. Certain employees were eligible to receive stock option awards, restricted
3 stock, and/or performance units under the Equity Ownership Plan (“EOP”).
4 The EOP is outlined in Exhibit KGG-2.
5 Restricted stock was added to the long-term incentive mix in
6 January 2011. ML 1 through 4 employees (the Entergy Companies’ most
7 senior executives) are eligible for both stock options and restricted stock.
8 ML 5 employees (generally, the Entergy Companies’ directors) are eligible
9 for restricted stock only. Restricted stock is designed to deliver
10 approximately the same value as stock options but using a significantly
11 smaller number of shares.
12 ML 1-4 executives are also eligible to participate in the
13 Performance Unit Programs, which are also called Long Term Incentive
14 Plans or “LTIP.” Each LTIP is based upon a three-year performance
15 period. The Test Year in this case (July 1, 2010 through June 30, 2011)
16 affects four of these LTIPs, and costs from the four LTIPs accrued during
17 the Test Year. The first applicable plan covers the three-year
18 performance period of 2008-2010; the second plan covers 2009-2011; the
19 third plan covers 2010-2012; and the fourth plan covers 2011-2013. Each
20 plan provides participants with the opportunity to earn performance units
21 (which I discuss below) based upon the Entergy Companies’ performance
22 against a pre-set performance goal. The four Performance Unit Program
23 summaries and plan designs are provided in Exhibit KGG-3.
2011 ETI Rate Case 8-164
Entergy Texas, Inc. Page 13 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. IN YOUR PREVIOUS ANSWER, YOU REFERRED TO PERFORMANCE
2 UNITS, STOCK OPTIONS, AND RESTRICTED STOCK. PLEASE
3 EXPLAIN THE DISTINCTIONS AMONG THESE INCENTIVE DEVICES.
4 A. Under a performance unit plan, an employee is awarded at the start of a
5 performance period (e.g., a thirty-six month performance cycle), a number
6 of performance units (“units”), shares of common stock, or cash that is
7 payable, in whole or in part, at the end of the performance period
8 depending upon the extent that performance targets are met. If the actual
9 performance is at the target level, then the employee earns 100% of the
10 units, shares, or cash. If the actual performance is below the target level,
11 but above a minimum level, then the employee earns only a portion of the
12 units, shares, or cash. If the actual result is below the minimum level
13 (e.g., less than 10% of the target) then no payment is made to the
14 employee. (A performance unit is the cash equivalent of the stock price
15 on a certain date.)
16 Stock options award employees the right to purchase shares of
17 common stock at a set price (e.g., $40 per share). If the publicly traded
18 stock price increases above that set price (e.g., $45 per share), then the
19 employee has the option to purchase the stock at the set price ($40 in my
20 example) and choose to either sell the stock at the then publicly traded
21 stock price ($45 in my example) or retain ownership of the shares.
22 Under a restricted stock plan, an employee receives shares of
23 common stock with restrictions that lift if certain contingencies occur, such
2011 ETI Rate Case 8-165
Entergy Texas, Inc. Page 14 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 as if the employee remains with the company for a specific period of time
2 or the company achieves certain operational or financial goals. As
3 mentioned earlier, the Entergy Companies instituted a restricted stock
4 program effective January 1, 2011 with time based vesting period as part
5 of its long-term incentive plan.
6
7 Q. DURING THE TEST YEAR, DID THE ENTERGY COMPANIES
8 IMPLEMENT A NEW INCENTIVE PLAN FOR MANAGEMENT LEVEL 6
9 EMPLOYEES?
10 A. Yes. During the Test Year, the Entergy Companies added the ML 6
11 Operational Incentive Plan. The purpose of this plan is to recognize ML 6
12 employees (which generally include managers, superintendents,
13 supervisors, and other high-level contributors) for their superior leadership
14 and outstanding performance in the successful operation of the company’s
15 business and to encourage continuous employment by reinforcing to the
16 plan participants that they are highly valued members of the company.
17 The primary areas of focus for outstanding performance include
18 contributions to increased reliability, plant operations, employee and public
19 safety, cost control, customer service, and other critical corporate support
20 functions including finance, legal, human resources, communications,
21 procurement, IT, etc. This program provides a cash-based payout to the
22 selected employees based on the decision of their senior leadership team,
23 and it is designed to provide the median targeted long-term compensation
2011 ETI Rate Case 8-166
Entergy Texas, Inc. Page 15 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 for similar ML 6 employees in companies of comparable size. The ML 6
2 Operational Incentive Plan is described in Exhibit KGG-3.
3
4 Q. HAS THE ADDITION OF RESTRICTED STOCK AND THE ML 6
5 OPERATIONAL INCENTIVE PLAN INCREASED THE LONG-TERM
6 OFFERINGS TO THOSE EMPLOYEES ELIGIBLE FOR A LONG-TERM
7 PAYOUT?
8 A. No, the value of the target payout for employees eligible for long term
9 incentives has not changed, only the form of the payout has changed.
10
11 Q. IS IT APPROPRIATE FOR COMPANIES TO EXERCISE REASONABLE
12 DISCRETION IN DETERMINING THE ALLOCATION AMONG THE
13 VARIOUS COMPENSATION COMPONENTS?
14 A. Yes. It is common practice for a company to emphasize one form of
15 compensation over another, depending on the company’s circumstances,
16 in a way that differs from how other, even similar, companies allocate their
17 resources among the various compensation components. There is no
18 “one size fits all” answer in seeking to attract and keep employees and in
19 seeking to inspire current employees to do their best. Utilities too should
20 be allowed to employ reasonable business discretion in allocating
21 resources among the various commonly used compensation components
22 so long as the total compensation levels are within reasonable market
23 levels. As I discuss below, the Entergy Companies have exercised this
2011 ETI Rate Case 8-167
Entergy Texas, Inc. Page 16 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 reasonable discretion to provide for overall compensation at market
2 competitive levels by offering market median base pay levels and
3 incentive compensation programs that are comparable to those offered by
4 similar companies.
5
6 3. Additional Detail Regarding the Annual Incentive and Recognition
7 Programs
8 Q. ARE ANNUAL INCENTIVE COMPENSATION PLANS COMMONLY
9 USED BY PRIVATE INDUSTRY?
10 A. Yes. The following Table 2 demonstrates that, during the Test Year,
11 annual incentive plans were common among the utilities and energy
12 industry and general industries:
2011 ETI Rate Case 8-168
Entergy Texas, Inc. Page 17 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Table 2
Prevalence of 2010 Annual Incentive Programs
Percentage of Surveyed Companies Reporting
Annual Incentive Plans Similar to the Entergy Companies
World At Work
2010-2011 Salary Budget Survey
Use Of Variable Pay 2008 2009 2010
Percent of Organizations Using Variable 81% 80% 80%
Pay
MERCER
2010-2011 US Compensation Planning Report
Use of Variable Executives Mgmt Professional Office Technician
Pay Personnel & Skilled
All (For Profit) 90% 88% 77% 63% 55%
Organizations
By Industry 88% 86% 84% 81% 84%
(Energy)
Towers Watson
2010-2011 Salary Budget Survey
Use of Variable # of # of Organizations % of Organizations
Pay Organizations Using Variable Pay Using Variable Pay
Responding
Entire Sample 801 674 84%
(For Profit)
Industry Sector 91 74 81%
(Utilities & Energy)
2 Q. HAVE THE ENTERGY COMPANIES’ MEASURES FOR DETERMINING
3 ANNUAL INCENTIVES CHANGED IN RECENT YEARS?
4 A. Yes. Effective January 1, 2008, the Entergy Companies replaced the
5 Entergy Achievement Multiplier (“EAM”), a composite of Entergy
6 Corporation’s earnings per share and operating cash flow used as a
7 widespread individual performance measure, with new measures aligned
8 with meeting operational-based targets. Each business unit or
2011 ETI Rate Case 8-169
Entergy Texas, Inc. Page 18 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 organization within the Entergy Companies designs its own operational-
2 based targets tailored to the specifics of its operational responsibilities,
3 focus, and activities (e.g., fossil plant operations will have different targets
4 than will the HR department). These operational-based targets include
5 reliability goals (e.g., reduce the frequency and duration of customer
6 outages), safety goals (e.g., reduce the number of employee accidents),
7 customer service goals (e.g., improve the speed of answering customer
8 calls), cost containment (e.g., reduce expenditures, or controlling the rate
9 of growth in expenditures, such as on vehicle maintenance, etc.) or
10 spending levels (e.g., complete a project under budget).
11 The EAM is still used as a performance measure for Entergy
12 Corporation executives making up the Office of the Chief Executive and all
13 EAIP participants in the Finance Department. The EAM is used as a
14 funding mechanism to ensure adequate funds exist to pay the incentives,
15 but not as a performance target except as noted above. There has been
16 no substantial change in the measures used to determine annual
17 incentives since ETI’s last rate case, Docket No. 37744.
18
19 Q. WHAT MOTIVATED THE CHANGE IN INCENTIVE COMPENSATION
20 PLAN DESIGN?
21 A. The intent of the change was to further re-enforce the link between
22 incentive compensation and the control employees felt they could have
23 over the achievement of certain goals, such as safety, customer service,
2011 ETI Rate Case 8-170
Entergy Texas, Inc. Page 19 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 operational performance and cost control measures. These measures
2 place additional focus on providing safe, cost-effective, and reliable
3 service to customers.
4
5 Q. DO THE ENTERGY COMPANIES HAVE ANY OTHER INCENTIVE
6 PROGRAMS?
7 A. Yes. The Entergy Recognition Program allows for the reward of an
8 employee with a one-time lump sum for exemplary work on a special
9 project or assignment. The Impact Award is an important part of the
10 Entergy Recognition Program. Impact Awards recognize individual or
11 team members for outstanding achievement. Impact Awards are
12 presented to employees in the form of cash. In general, Impact Awards
13 recognize employees for their participation and contribution on a special
14 project or assignment and recognizes significant achievement such as
15 innovation, individual or team accomplishment, sustained high
16 performance, extraordinary effort to resolve a problem, special project, act
17 of heroism, and community service. Nomination of an employee or a team
18 of employees for an Impact Award is most frequently initiated by the
19 employee’s immediate manager.
2011 ETI Rate Case 8-171
Entergy Texas, Inc. Page 20 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. IS IT REASONABLE FOR THE ENTERGY COMPANIES TO HAVE THIS
2 PROGRAM?
3 A. Yes. The recognition program is a valuable personnel practice. This
4 program, which is generally associated with significant cost savings or
5 improved work processes, helps to boost and maintain employee morale
6 and productivity, and also contributes to reducing employee turnover by
7 providing recognition for employee accomplishments. ETI’s ratepayers
8 benefit from the program because it encourages creative activity by
9 employees that results in more cost efficiencies and a more productive
10 and engaged workforce that provides better service to customers.
11
12 4. Additional Detail Regarding the Long-Term Incentive Programs
13 Q. ARE EQUITY-BASED LONG-TERM INCENTIVE COMPENSATION
14 PLANS COMMONLY USED BY COMPANIES SUCH AS THE ENTERGY
15 COMPANIES?
16 A. Yes. Equity-based long-term incentive plans are common among publicly
17 traded companies. The following Table 3 shows that the majority of all
18 independently-surveyed publicly-traded companies compensate top
19 managers through an equity-based long-term incentive program, such as
20 the LTIP, and 100% of the Entergy Companies’ utility peer group
21 comprising the Philadelphia Electric index, provide this type of
22 equity-based executive incentive program. In addition, the table shows
23 that stock options and other types of equity programs, such as restricted
2011 ETI Rate Case 8-172
Entergy Texas, Inc. Page 21 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 stock, continue to be typical retention tools in both the general industry
2 and utility companies. This type of equity-based plan places a greater
3 portion of executive compensation at risk based on corporate performance
4 compared to executive compensation programs that do not have variable
5 pay strategies.
6 Table 3
Towers Watson’s 2009 Long-Term Incentive Plan Survey (as used in
the Entergy Companies’ 2010 Senior Mgmt Competitive
Compensation Analysis)
LTI Plans General Industry Philadelphia
Offered Electrics
Stock 63% 44%
Options
Performance 69% 100%
Plans
Restricted 62% 67%
Stock
Other 13% 0%
7 Q. HOW DO THE ENTERGY COMPANIES ENSURE THAT THESE LONG-
8 TERM INCENTIVES ARE AWARDED AT REASONABLE MARKET
9 LEVELS?
10 A. As I explained earlier, our compensation programs, including the
11 long-term incentives, are benchmarked by an independent external
12 consultant to determine their prevalence and ensure they are both
13 competitive and reasonable by comparing them with the utility industry
14 and general industry.
2011 ETI Rate Case 8-173
Entergy Texas, Inc. Page 22 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 5. The Test Year Compensation Programs and Costs are
2 Necessary and Reasonable
3 Q. DURING THE TEST YEAR, WERE THE ENTERGY COMPANIES’
4 COMPENSATION PROGRAMS REASONABLE AND NECESSARY?
5 A. Yes. In order to provide services to ETI’s customers, it is necessary to
6 maintain an appropriately compensated workforce. Employees of all
7 industries, including utilities, provide services to companies for pay, most
8 often in the form of base pay and incentive compensation. The Entergy
9 Companies’ incentive plans are representative of similar plans that are
10 used widely by utilities, the energy services sector, and all industries as an
11 element of variable compensation programs. Further, the Entergy
12 Companies’ compensation levels are reasonable as described below.
13
14 Q. IN PREPARING A BENCHMARK COMPARISON OF COMPENSATION
15 LEVELS, HOW SHOULD ONE DEFINE THE “MARKET LEVEL” OF
16 COMPENSATION?
17 A. As discussed above, when using a benchmark analysis to compare
18 companies’ levels of compensation, it is advisable to view the market level
19 of compensation as a range (e.g., +/- 10% of a mid-point) rather than a
20 precise, single point. Although benchmarking has its place in
21 compensation analyses, and is used by HR departments and
22 professionals, there are differences in how companies match job
23 responsibilities with job titles and in how companies complete the
2011 ETI Rate Case 8-174
Entergy Texas, Inc. Page 23 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 compensation survey information. These limitations do not invalidate
2 benchmark comparisons of compensation levels, but they do add an
3 element of imprecision to any comparison of compensation by job title.
4 Towers Watson provides competitive analysis of the Entergy
5 Companies’ executive compensation to the market and support for the
6 Entergy Companies’ approach that a value between 90% and 110% of the
7 median level of compensation is “at market.” In fact, Towers Watson
8 stated in its 2010 Competitive Compensation Analysis that because of
9 differing job duties, individual characteristics, and experience levels,
10 Towers Watson believes that a company's pay levels are competitive if
11 they fall between 85% and 115% of the marketplace.
12
13 Q. WHAT ARE TARGET INCENTIVE COMPENSATION PAYMENTS?
14 A. Target incentive compensation payments are the percentages of base pay
15 that employees would receive if the performance goals being measured
16 under the incentive plan are achieved at target. The compensation the
17 employee receives depends upon whether actual performance fails to
18 meet the targets, meets targets, or exceeds the targets.
2011 ETI Rate Case 8-175
Entergy Texas, Inc. Page 24 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. FOR THE TEST YEAR, DID THE ENTERGY COMPANIES USE
2 REASONABLE TARGETS IN ESTABLISHING TARGET INCENTIVE
3 COMPENSATION PAYMENTS FOR THE ANNUAL INCENTIVE PLANS?
4 A. Yes. The following Table 4 shows the Entergy Companies’ 2010 annual
5 incentive targets. The table indicates that the survey target incentive
6 compensation opportunities for employees in the utilities and energy
7 industry as well in general industries for the Administrative and Clerical,
8 Technician & Skilled, Professional, Middle Management, and Top
9 Management employee classifications compare favorably with the targets
10 for the Entergy Companies’ employees in similar employee classifications.
11 Table 4
12 2010 Annual Incentive Target Awards as a Percentage of Base Pay at Median8
Towers Watson All For-Profit
Utilities & Energy Entergy at
2010/2011 Industries at
Industry at Target Target
Salary Budget Survey Target
Administrative and Clerical 5% 6% 3.5%
Technician & Skilled 5% 6% 3.5%
Professional 10% 10% 7%
Middle Management 19% 18% 18%
Top Management 40% 42% 48%
8
Towers Watson and Mercer Incentive Target Data Reports on 2010-2011 Salary Budget
Survey. The “Entergy at Target” data was calculated by averaging the targets of all
incumbents in each incentive plan. For Technician & Skilled Non-Exempt employees, this
covers participants in the Teamsharing Incentive Plan and the Teamsharing Plan for Selected
Bargaining Units. For Professional employees, this covers participants in the Exempt
Incentive Plan. For Middle Management employees, this covers participants in the
Management Incentive Plan. Top Management includes participants in the Executive Annual
Incentive Plan.
2011 ETI Rate Case 8-176
Entergy Texas, Inc. Page 25 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
Mercer All For Profit Energy
Entergy at
2010/2011 Industries at Industry at
Target
Salary Budget Survey Target Target
Administrative and Clerical 5% 6% 3.5%
Technician & Skilled 5% 6% 3.5%
Professional 10% 10% 7%
Middle Management 20% 20% 18%
Top Management 40% 40% 48%
Towers Watson 2010 General Energy Services
Entergy at
Executive Database9 Industries at Industry at
Target
Target Target
Middle Management 25% 25% 17%
Top Management 35% 35% 32%
(Directors)
Executives (Officers) 50% 49% 48%
9
Developed from Towers Watson’s 2010 Executive Compensation Database – General
Industry (companies with revenue between $10 and $20 billion) and Towers Watson 2010
Executive Compensation Database – Energy Services Industry (companies with revenue
greater than $6 billion). “Entergy at Target” developed by averaging targets for all
incumbents in Management Level 6 (Middle Managers), Management Level 5 (Directors) and
Management Level 1 thru 4 (Executives).
2011 ETI Rate Case 8-177
Entergy Texas, Inc. Page 26 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. LET’S TURN NOW TO THE RESULTS OF ANNUAL COMPENSATION.
2 FOR THE TEST YEAR, WERE THE ENTERGY COMPANIES’ ACTUAL
3 TOTAL COMPENSATION PAYMENTS FOR BASE PAY AND ANNUAL
4 INCENTIVE COMPENSATION REASONABLE?
5 A. Yes. For the Test Year, the Entergy Companies’ total compensation costs
6 for base pay and annual incentive compensation were reasonable, based
7 upon my knowledge of the utility industry and the employment market, my
8 familiarity with the Entergy Companies, and my experience with
9 compensation principles. As summarized in the following Table 5, total
10 annual compensation (defined as base salary and payments under annual
11 incentive plans) during the Test Year for the employees taken as a whole
12 was 110% of the market median compensation level.
13 Table 5
14 ESI and ETI Total Annual Compensation Compared to Market Median
Total Annual
Compensation
for the
Total Annual Employees
Compensation for using the Entergy's
Number of the ESI and ETI Market Median % of the
Employees in ESI Employees - (50th Market
and ETI Entergy Percentile) Median
Totals 2,621 $334,707,901 $302,957,700 110%
2011 ETI Rate Case 8-178
Entergy Texas, Inc. Page 27 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. FOR THE TEST YEAR, FOR THE LONG-TERM INCENTIVES, DID THE
2 ENTERGY COMPANIES USE REASONABLE TARGETS FOR
3 ESTABLISHING TARGET INCENTIVE COMPENSATION PAYMENTS?
4 A. Yes, each year Pay Governance, the nationally recognized compensation
5 consultant, provides an analysis of the expected value of the Entergy
6 Companies’ long-term incentives. The benchmarked data on the
7 long-term incentives at market median is presented in the analysis as an
8 expected dollar amount. This expected dollar amount is then converted
9 by Pay Governance into target performance units, stock options and
10 restricted stock. The ML 6 Operational Incentive Plan utilizes the
11 expected dollar amount as a guide in determining the target cash payout.
12 It does not need to be converted to a unit. The Board of Directors reviews
13 this data and, for 2010 and 2011, approved the recommended targets as
14 the long-term basis for the Entergy Companies’ Compensation Model.
15
16 Q. WITH REGARD TO THE RESULTS OF THE LONG-TERM INCENTIVES
17 FOR THE TEST YEAR, WERE THE ENTERGY COMPANIES’ ACTUAL
18 PERFORMANCE UNIT AWARDS UNDER THE LONG-TERM
19 INCENTIVE PLAN AND STOCK OPTION PLAN REASONABLE?
20 A. Yes. As I discussed earlier, the use of equity-based incentive devices in
21 long-term incentive compensation plans is prevalent among publicly-
22 traded companies. In addition, as I discussed earlier, the Entergy
23 Companies intentionally design the long-term incentive plan to provide
2011 ETI Rate Case 8-179
Entergy Texas, Inc. Page 28 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 compensation at the market median. To that end, and as described
2 above, the Entergy Companies perform an annual analysis of their target
3 grant levels under the long-term incentive plan to ensure that the target
4 levels of grants are set at the market median. Consequently, the Entergy
5 Companies design the long-term incentive compensation plan to be at
6 market. But as I also discussed earlier, when actual performance exceeds
7 the target level of performance, then the actual awards have the potential
8 to exceed the target level of awards. The converse is true as well: when
9 actual performance is less than the target, then there is the potential that
10 the actual awards will be less than the target level of awards. In fact, the
11 payouts under the Performance Unit Programs in 2010 and 2011 were
12 both below target. Payouts under the Performance Unit Programs were
13 57% and 10% of target respectively. Additionally, payouts under the ML 6
14 Operational Incentive Plan were 98% of target.
15 Further, the use of equity-based devices in long-term incentive
16 compensation plans is a wide-spread practice among general industry.
17 Again, as I have noted, the Entergy Companies set target compensation
18 at the market median. As with the performance unit awards, the Entergy
19 Companies perform an annual analysis of the target level of stock options
20 and restricted stock that are available for possible award to ensure that
21 the target level is set at the market median. Thus, by design, the level of
22 the stock option and restricted stock awards is at market. Therefore,
23 given that the Entergy Companies structure the target level of stock option
2011 ETI Rate Case 8-180
Entergy Texas, Inc. Page 29 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 and restricted stock awards to be at market, I conclude that the actual
2 level of stock option and restricted awards for the Test Year is reasonable.
3
4 Q. WHAT CONCLUSION DO YOU DRAW FROM THIS ANALYSIS OF THE
5 ENTERGY COMPANIES’ COMPENSATION VERSUS THE MARKET?
6 A. The Entergy Companies establish compensation targets that reflect the
7 market median for individual components and in the aggregate. The
8 design of the compensation program is reasonable and that design
9 yielded a reasonable combination of base pay, annual incentive
10 compensation, and long-term incentive compensation during the Test
11 Year.
12
13 6. Commission Precedent Regarding Financially Based Incentive
14 Compensation
15 Q. ARE YOU AWARE OF COMMISSION PRECEDENT THAT HAS
16 DISALLOWED FINANCIALLY BASED INCENTIVE COMPENSATION?
17 A. Yes. I have been informed by counsel that what the Commission has
18 termed financially based incentive compensation has been disallowed in
19 several recent rate cases in Texas.
2011 ETI Rate Case 8-181
Entergy Texas, Inc. Page 30 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. IS A PORTION OF THE INCENTIVE COMPENSATION REQUESTED BY
2 THE COMPANY IN THIS CASE TIED TO ITS PROFITABILITY AND
3 STOCK PRICE?
4 A. Yes. Based on the methodology used to divide annual incentive pay
5 between financial and operational measures utilized by the utility (and
6 accepted by the Commission Staff) in PUCT Docket Nos. 34800 and
7 37744, approximately 14.1 % of ES l's annual incentive compensation is
8 tied to financial measures such as profitability and stock price. See
9 Exhibit KGG-4. In addition, all of the equity-based long-term incentive
10 compensation programs I describe above are tied to such financial
11 measures. On the other hand, none of the costs of the ML 6 Operational
12 Incentive Plan are tied to financial measures of profitability or stock price.
13
14 Q. IN LIGHT OF THE PRECEDENT YOU DESCRIBE ABOVE, WHY IS ETI
15 REQUESTING RECOVERY OF TEST YEAR COMPENSATION COSTS
16 RELATED TO FINANCIALLY BASED MEASURES?
17 A. Pilst, I a111 infem:ied by crnmsel tba.Ltt:ie-eom~TirCeaent ,.Wii'ig'""
18 financially based incentives is not required by statute or--~nd that the
19 Commission retains the authority to c~L course. The facts
20 and evidence presented are diff r-El'1lfin each case, and the Commission
21 should continue to c. n 1der whether incentive programs, such as the
22 scribe above, deserve to be divided into its subparts and, in
23 The operational and financial goals of the Entergy
2011 ET! Rate Case 8-182
Entergy Texas, Inc. Page 31of77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Companies' incentive plans are intertwined such that operational
2 measures help the Entergy Companies achieve financial success and the
3 financial measures help the Entergy Companies achieve operational
4 success.
5 Incentive compensation based on financial metrics is a reasonable,
6 necessary, and common component of compensation for companies like
7 the Entergy Companies, including ETI. Such incentive compensation is a
8 part of the compensation programs of substantially all of ETl's peer
9 companies. It is a market necessity that ETI include such pay in its
10 compensation package so that it can hire and retain talented employees,
11 and customers benefit from a utility that offers compensation that attracts
12 and keeps qualified people.
13 Further, Co111pa11y witness Jay C. I la1 tzell ide11tifies-emz·-
14 studies not previously considered by the Commission tha/ nect
15 financially based incentive compensation to benefits for cupefliers. As he
16 testifies, encouraging the financial health of thezom~is in customers'
17 interests because if a company maintains a y cially healthy position, it
18 will tend to have a lower cost of cap~ttfut will in turn benefit customers
19 through lower rates, andzhe
fi ar;cially healthy company will be more
20 prepared for emerz ents such as storms. Mr. Hartzell also explains
21 that, withz1nanc·I health, the costs of doing business with suppliers (of
22 both go s and services, including labor) will remain lower because, for
23
20 II ET! Rate Case 8-183
Entergy Texas, Inc. Page 32 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
2 resulting in higher costs that wou -te-hi er rates than would
3
4 Additionally, disallowing financial-based performance targets only
5 serves to encourage utilities to eliminate them, and such an approach
6 weakens the alignment of employees' financial interests with the interest
7 of the ratepayers in having an efficiently run and financially healthy utility.
8 Having only operational targets could encourage utilities to overspend in
9 some areas and would result in an incomplete, unbalanced incentive
10 program that would be atypical when compared with American industry in
11 general and does not create a reasonable mix of incentives.
12 Further, to the extent that the total compensation levels are within
13 market range, it should be at the reasonable discretion of the Entergy
14 Companies to determine how best to pay their employees, and it is
15 common practice for a company to emphasize one form of compensation
16 over another form depending on its circumstances. It would not be
17 appropriate to conclude that, for example, all of the compensation paid to
18 ETI employees is reasonable, so long as it is all paid in the form of base
19 salary, but that it becomes unreasonable when that same level is partially
20 paid out in the form of incentive pay.
21 Finally, the Commission should also reconsider its precedent
22 regarding incentive compensation tied to financial performance because
23 increasing company profitability is a legitimate end for public utilities.
20 II ET! Rate Case 8-184
Entergy Texas, Inc. Page 33 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Investor-owned utilities are authorized by statute to earn a reasonable
2 return on invested capital, and thus trying to achieve financial targets that
3 support the utility’s ability to achieve the authorized return is properly
4 viewed as a legitimate performance goal for a regulated utility. Utilities are
5 allowed and expected to operate at a profit. It is not reasonable to
6 disallow such expenditures as per se unreasonable simply because they
7 are tied to company profitability.
8
9 C. Benefit Plans
10 1. Description of the Entergy Companies’ Benefit Plans
11 Q. PLEASE DESCRIBE THE BENEFIT PLANS PROVIDED BY THE
12 ENTERGY COMPANIES TO THEIR EMPLOYEES.
13 A. The benefit plans consist of: (1) medical and dental plans; (2) employee
14 disability insurance; (3) employee life insurance as well as accidental
15 death and dismemberment insurance; (4) retirement plans, consisting of
16 both a defined benefit pension plan and a 401(k) Savings Plan; and (5)
17 Executive Retirement Benefit Programs.
18 The costs of providing many of these programs are shared between
19 the Entergy Companies and their employees. The cost sharing allows the
20 Entergy Companies to provide competitive benefits programs to
21 employees while maintaining total compensation costs that were
22 comparable with industry medians.
2011 ETI Rate Case 8-185
Entergy Texas, Inc. Page 34 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. YOU HAVE LISTED FIVE CATEGORIES OF BENEFIT PLANS. PLEASE
2 DESCRIBE THOSE PLANS.
3 A. The following summary describes the various plans offered during the
4 Test Year.10
5 1. Medical and Dental Plans
6 Medical Plan. The Entergy Companies use managed doctor and
7 hospital networks, which reduce claims costs. The BenefitsPlus Medical
8 Plan provides employees and their dependents comprehensive medical
9 coverage. The medical plan offers three Preferred Provider Organization
10 (“PPO”) Plans. The PPO has different deductible levels. All three plans
11 are provided through a network of health service providers managed by
12 Aetna. The Entergy Companies and their employees share premium
13 costs under this plan.
14 Dental Plan. The BenefitsPlus dental plan offers coverage for four
15 types of services: diagnostic and preventive care; basic restorative care;
16 major restorative care; and orthodontics. The plan pays 100% of
17 diagnostic and preventive care, 80% of basic restorative care, and 50% of
18 both major restorative care and orthodontics services. The Entergy
19 Companies and their employees share premium costs under this plan.
10
As with my discussion of the compensation programs, although I may describe the benefit
plans using the present tense, my testimony describes the offerings and practices during the
Test Year.
2011 ETI Rate Case 8-186
Entergy Texas, Inc. Page 35 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 2. Long-Term Disability Benefit Plan
2 The long-term disability program provides a monthly income for
3 eligible employees who become disabled while actively employed by the
4 Entergy Companies. The plan provides either 65% or 40% of the
5 employees’ monthly income, depending on the option elected by the
6 employee, and is reduced by any amounts received by the employee from
7 Worker’s Compensation, Social Security, and other income benefit
8 sources. The Entergy Companies and their employees share in the cost
9 of this plan. In the past, an employee had the option to decline coverage
10 under the plan and instead apply the Entergy Companies’ cost
11 contribution to other benefit plans that the employee selects. As of 2011,
12 employees no longer can decline long-term disability coverage, subject to
13 collective bargaining agreements as applicable.
14 3. Life Insurance Benefit Plans
15 The Entergy Companies offer eligible employees choices in Life
16 Insurance and in Accidental Death and Dismemberment Insurance.
17 Benefit levels range from one-half times base pay to four times annual
18 base pay. The Entergy Companies pay the premium for the one-half and
19 one times annual base pay options. For plans that provide greater
20 benefits, the employee pays the additional premium.
21 In addition to basic employee life coverage, employees may elect
22 Survivor Income Insurance and Dependent Life Insurance. These
2011 ETI Rate Case 8-187
Entergy Texas, Inc. Page 36 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 programs are provided to allow employees to take advantage of group
2 rates. Employees pay 100 percent of the cost for these programs.
3 4. Retirement Benefit Plans
4 The Entergy Companies offers a defined benefit retirement
5 program and a defined contribution savings plan (a 401(k) savings plan).
6 The defined benefit retirement program provides monthly benefits
7 to retired employees and their contingent annuitants who qualify under the
8 plan(s). The Entergy Companies pay the entire cost of the program.
9 The 401(k) Savings Plan encourages employees to save regularly
10 for their retirement. During the Test Year, the Entergy Companies
11 matched employee contributions seventy cents per dollar up to the first six
12 percent of eligible earnings.
13 Other Post Employment Benefits (“OPEB”) are benefits, excluding
14 the retirement benefit plans mentioned above, offered to retired
15 employees such as medical, dental, vision, and life insurance coverage.
16 Except for life insurance premiums, the Entergy Companies share the
17 costs of these programs with its retired employees. The Company’s
18 treatment of OPEB for ratemaking purposes is addressed by Company
19 witness Considine.
20 5. Executive Retirement Benefit Programs
21 The Entergy Companies’ executives participate in the same benefit
22 programs in which most non-bargaining employees participate. In addition
23 to participating in the same benefit programs available to other
2011 ETI Rate Case 8-188
Entergy Texas, Inc. Page 37 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 employees, certain executives also participate in one or more non-
2 qualified executive retirement program(s). In general, executive
3 retirement programs fall into two categories: (1) restoration benefit plans,
4 which are designed to keep employees whole with respect to certain
5 limitations placed on tax qualified plans by the Internal Revenue Code of
6 1986; and (2) supplemental benefit plans, which are designed to provide
7 executives with a different benefit level than a qualified plan or a
8 restoration plan would normally provide.
9
10 2. The Test Year Benefit Plans are Necessary and the Costs are
11 Reasonable
12 Q. DO THE ENTERGY COMPANIES USE BENCHMARK STUDIES TO
13 EVALUATE THEIR BENEFIT PLANS?
14 A. Yes. The Entergy Companies use the Towers Watson BenVal Report to
15 evaluate their benefit plans and values. The most recent BenVal Report,
16 which is from August 2011 and based upon 2010 actual experience and
17 estimates for 2011, is provided in Exhibit KGG-5.
18
19 Q. FOR THE TEST YEAR, WERE THE ENTERGY COMPANIES’ BENEFITS
20 PLANS NECESSARY?
21 A. Yes. In order to attract and retain a qualified workforce, it is necessary to
22 incur the cost to provide a competitive benefits package. As indicated by
23 the Towers Watson BenVal Report, the vast majority of companies in the
2011 ETI Rate Case 8-189
Entergy Texas, Inc. Page 38 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 utility industry offer benefit programs.11 For example, 100% of the peer
2 group of utility companies in the survey offered medical benefits, life
3 insurance benefits, defined contribution savings benefits, short-term
4 disability benefits and long-term disability benefits to active employees
5 and 90% offered defined benefit retirement benefits to active employees.
6 For retirees, 75% offered medical benefits and 70% offered life insurance
7 benefits.
8
9 Q. HAVE THE ENTERGY COMPANIES TAKEN ANY STEPS TO REDUCE
10 THE COST OF THEIR BENEFITS PLANS?
11 A. Yes. The Entergy Companies have taken action to reduce the rate of
12 growth in the cost of their benefit plans. In all likelihood, however, benefits
13 costs will continue to increase, but at a slower rate than would otherwise
14 be the case without these actions.
15 The following list provides several examples of actions taken in
16 recent years to limit the overall cost increases associated with benefits
17 programs:
18  To promote employee welfare, to increase productivity and
19 reduce sick leave, and to reduce the rate of cost increases
20 for medical, disability, and life insurance benefit plans, the
21 Entergy Companies established the Entergy Wellness
11
Please see Exhibit KGG-5 for the Towers Watson 2011 BenVal Report showing the
prevalence of benefit programs among companies in the utility industry. In addition,
2011 ETI Rate Case 8-190
Entergy Texas, Inc. Page 39 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Program. This Program helps employees eat healthier diets,
2 get more exercise, reduce and maintain weight, stop
3 smoking, and otherwise improve and maintain their physical
4 and psychological health.
5  Effective January 1, 2007, the Entergy Companies
6 implemented a consumer directed approach to providing
7 medical benefits by introducing: (a) a High Deductible Health
8 Plan (“HDHP”) option, which allows eligible employees to
9 deposit pre-tax dollars into a Health Savings Account; and
10 (b) other medical plan options with higher deductible and co-
11 payment levels for office visits and prescription drugs.
12  Effective as of January 2007, the employee premium costs
13 for the Aetna $500 PPO and $1000 PPO coverage options
14 are based on the “buy-up” methodology, which means
15 medical plan costs above the cost of the HDHP plan option
16 are paid by the employee.
17  In 2011, the Entergy Companies consolidated the Retiree
18 Medical plan options. The $500 PPO plan and Managed
19 Choice Plan were eliminated for retirees of the regulated
20 utilities. These retirees now have the same medical plan
21 options as active employees.
non-qualified restoration benefit plans and non-qualified supplement benefit plans are
common among general industry as surveyed by Towers Watson.
2011 ETI Rate Case 8-191
Entergy Texas, Inc. Page 40 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1  The Entergy Companies continue to outsource the
2 administration of its 401(k) savings plan, with attendant cost
3 savings.
4 In addition, plan costs were monitored on a monthly basis and the
5 costs for providing the various benefit programs were compared against
6 targets in the budget.
7
8 Q. DURING THE TEST YEAR, WERE THE ENTERGY COMPANIES’
9 BENEFIT PROGRAMS REASONABLE?
10 A. Yes. This is shown in the 2011 Towers Watson BenVal Report, which
11 compares the Entergy Companies with a peer group of twenty utility
12 companies and with a group of Fortune 500 companies from general
13 industry. These comparisons recognize that the Entergy Companies’
14 employees may pursue employment opportunities in either the utility
15 market or general industry, and therefore benefit levels needs to be
16 competitive with both labor markets. These comparisons assisted
17 management in monitoring benefit costs to ensure that the Entergy
18 Companies’ benefit programs were reasonable and competitive with the
19 market.
2011 ETI Rate Case 8-192
Entergy Texas, Inc. Page 41 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. IN COMPARING ONE COMPANY’S BENEFITS VALUES TO THE
2 BENEFITS VALUES PROVIDED BY COMPARABLE COMPANIES, HOW
3 SHOULD ONE DEFINE THE “MARKET LEVEL” OF BENEFITS?
4 A. As I explained with regard to compensation levels, the market level of
5 benefits values is reasonably viewed as a range of plus or minus 10% of
6 the median benefit values offered by comparable companies. Market
7 pricing of benefits values is an inexact science. Thus, the market value is
8 defined as a range rather than as a single, specific point.
9
10 Q. HOW DO THE ENTERGY COMPANIES’ BENEFIT VALUES COMPARE
11 WITH THE BENEFITS VALUES OFFERED BY THE PEER GROUP OF
12 UTILITY COMPANIES AND WITH GENERAL INDUSTRY (FORTUNE
13 500)?
14 A. Based upon the 2011 BenVal Report, the value of the Entergy Companies’
15 total benefit program was at market when compared with the total value of
16 benefit programs offered by the peer group of utility companies of similar
17 revenue size. As shown on the following Table 6, the Entergy Companies’
18 total benefit value versus the utility peer group was 101% for 2011. The
19 Entergy Companies’ total benefit program was slightly higher than market
20 when compared with the total value of benefit programs offered by general
21 industry (Fortune 500). As shown on Table 6, the Entergy Companies’
22 total benefit value versus the Fortune 500 companies was 114% for 2011.
2011 ETI Rate Case 8-193
Entergy Texas, Inc. Page 42 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
Table 6
Entergy Companies
2011 Values of Benefit Plans Compared With
Peer Group of Utility Companies and
General Industry (Fortune 500)
Entergy Entergy
Companies Companies
Compared Compared
With With Peer
Benefit Plans
Fortune 500 Group of
Companies Utility
Companies
2011 2011
Defined Benefit & Defined Contribution Plans
Retirement & Savings Plans Combined 140% 103%
Health & Welfare Plans (Active Only)
Life Insurance 84% 103%
Medical 95% 93%
Dental 107% 94%
Short & Long Term Disability Combined 101% 98%
Entire Benefit Program (Active and Retiree 114% 101%
Combined)
1
2 While individual components of their benefits programs may be higher or
3 lower than market median, the Entergy Companies design their programs
4 to be at market median for the overall package of benefits.
2011 ETI Rate Case 8-194
Entergy Texas, Inc. Page 43 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 D. Other Labor-Related Costs
2 Q. DO THE ENTERGY COMPANIES PROVIDE THEIR EMPLOYEES WITH
3 PAID TIME OFF?
4 A. Yes. All of the utility companies surveyed by the Towers Watson 2011
5 BenVal Report offered paid time off.12
6 My Exhibit KGG-6 shows a representative group of the Entergy
7 Companies’ policies that provide paid time off to employees. These paid
8 time off policies are: Absenteeism; Short-term Disability; Military Leaves
9 of Absence; Holidays; and Vacation. These policies are described in the
10 following list:
 Absenteeism Permits 40 hours of paid time off a year for
compelling reasons, e.g., employee illness or
spouse, child, or parent illness.
 Short-term Permits paid time off, based on years of employee
Disability service, for more than 40 consecutive hours of
personal illness.
 Military Leaves Permits pay differential and the continuation of
of Absence benefits in the case of emergency active duty.
 Holidays Permits 10 paid holidays per year to ESI and ETI
employees.
 Vacation Permits vacation, based on years of employment
service, up to five weeks per year.
12
Please see Exhibit KGG-5, p.4, showing the prevalence of paid time off policies.
2011 ETI Rate Case 8-195
Entergy Texas, Inc. Page 44 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. HOW ARE THE COSTS OF THE ENTERGY COMPANIES’ PAID TIME
2 OFF POLICIES REFLECTED IN TEST YEAR COSTS?
3 A. There is no explicit charge for paid time off. Instead, the costs for paid
4 time off are subsumed within base pay.
5
6 Q. FOR THE TEST YEAR, WERE THE COSTS OF THE PAID TIME OFF
7 POLICIES INCLUDED WITHIN BASE PAY REASONABLE?
8 A. Yes. As I demonstrated earlier, the total annual compensation (base pay
9 plus annual incentive compensation) during the Test Year was
10 reasonable. Given that the costs of paid time off are subsumed within the
11 base pay component of total annual compensation, the costs of the paid
12 time off policies during the Test Year were reasonable as well. In addition,
13 the 2011 BenVal Report shows that the Entergy Companies’ vacation and
14 holiday policies are reasonable because they are valued at 90% of the
15 market versus the peer group and at 93% of the market versus the
16 Fortune 500 group (please see Exhibit KGG-5).13
13
The value of the Entergy Companies’ vacation policy versus the peer group was 93% and for
the holiday policy was 85%. The combined value of the vacation and holiday policies was
90%. The value of the Entergy Companies’ vacation policy versus the Fortune 500 group
was 94% and for the holiday policy was 93%. The combined value of the vacation and
holiday policies was 93%.
2011 ETI Rate Case 8-196
Entergy Texas, Inc. Page 45 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. DO THE ENTERGY COMPANIES HAVE RELOCATION ASSISTANCE
2 POLICIES?
3 A. Yes. In order to be competitive in the employment market, it is necessary
4 to provide relocation assistance to certain categories of employees. The
5 Entergy Companies’ relocation policies are summarized in the following
6 Table 7:
Table 7
Summary of Relocation Policies
Policy Eligibility
 Relocation Assistance Policy for Offered to newly-hired, entry-level,
Entry-Level New Hires exempt employees
 Relocation Assistance Policy for Offered to newly-hired, mid-level,
Mid-Level New Hires exempt employees
 Relocation Assistance Policy for Offered to internal exempt
Exempt Internal Transfers & High employees and newly-hired, high
Level New Hires level, exempt employees
7
8 Q. ARE THE ENTERGY COMPANIES’ RELOCATION ASSISTANCE
9 POLICIES AND COSTS REASONABLE?
10 A. Yes. Based upon my professional experience and knowledge of
11 recruitment and personnel practices, the Entergy Companies’ relocation
12 assistance policies are consistent with general industry practice. Without
13 these programs, the total package of compensation and benefits would be
14 less competitive. In addition, the Entergy Companies’ average relocation
2011 ETI Rate Case 8-197
Entergy Texas, Inc. Page 46 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 costs are comparable to the relocation costs for those companies
2 surveyed by the Employee Relocation Council (“ERC”). The 2010 ERC
3 survey provides cost information based upon relocation activity in 2010.
4 The 2010 industry average relocation cost shows that the industry
5 averages for relocation assistance costs per relocated employee ranged
6 from $20,168 for renters to $90,081 for homeowners. The Entergy
7 Companies’ average relocation assistance amount during the Test Year
8 was $14,094 for renters and $98,390 for homeowners.
9
10 E. Affiliate Benefits and Compensation Expenses
11 Q. IN WHAT CLASS OR CLASSES ARE ESI’S BENEFITS AND
12 COMPENSATION EXPENSES CHARGED TO ETI?
13 A. The expenses for long-term incentives, pensions, OPEB, and executive
14 retirement benefit programs are reflected in the costs for the Human
15 Resources Class of affiliate charges. Other compensation and benefits
16 costs are reflected in the cost components, such as Payroll & Employee
17 Benefits, of each class of affiliate services that provides ESI labor-related
18 services to ETI. As Company witness Stephanie B. Tumminello explains,
19 the costs of these services are captured in project codes and then
20 allocated and charged to ETI.
2011 ETI Rate Case 8-198
Entergy Texas, Inc. Page 47 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. HOW ARE ESI’S BENEFITS AND COMPENSATION EXPENSES
2 CHARGED TO ETI?
3 A. ESI employees are responsible for recording their time to project codes
4 that are representative of the services being provided. Each ESI project
5 code is assigned one billing method which determines which of the
6 Entergy Companies will be billed for the labor charges. Payroll-related
7 costs such as payroll taxes, employee benefits, certain employee
8 compensation, and paid time off are loaded to the projects that each
9 individual charges so that each project is fully-loaded with both the direct
10 costs assigned to the project as well as ESI's payroll-related overhead
11 costs. Company witness Tumminello discusses the Payroll Loader and
12 Allocation processes in her testimony.
13
14 V. AFFILIATE EXPENSES FOR THE HUMAN RESOURCES CLASS
15 A. Summary of Affiliate Expenses for the HR Class
16 Q. WHICH AFFILIATE CLASS DO YOU SPONSOR?
17 A. I sponsor the HR Class of affiliate services and expenses.
18
19 Q. WHERE DOES THE HR CLASS FIT INTO THE OVERALL AFFILIATE
20 STRUCTURE?
21 A. My Exhibit KGG-7 is a diagram that displays the two affiliate families and
22 the functions within each family providing services to ETI. The HR Class
2011 ETI Rate Case 8-199
Entergy Texas, Inc. Page 48 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 is found within the Corporate Support family, under the Human Resources
2 & Administration function.
3
4 Q. EARLIER IN YOUR TESTIMONY YOU DISCUSSED THE ENTERGY
5 COMPANIES’ BENEFITS AND COMPENSATION PROGRAMS AND
6 COSTS. HOW DOES THAT EARLIER TESTIMONY RELATE TO YOUR
7 DISCUSSION HERE ABOUT THE HR CLASS?
8 A. In this section of my testimony, I discuss the costs specifically associated
9 with the HR Class described below. Earlier in my testimony (Section IV), I
10 demonstrated that the compensation rates and benefits programs for the
11 Entergy Companies’ employees are necessary and the costs of those
12 programs are reasonable.
13
14 Q. WHAT HR SERVICES DOES THE HR CLASS PROVIDE?
15 A. The HR department provides the following seven sub-functions for the
16 Entergy Companies:
17 • Total Rewards;
18 • Network Operations;
19 • Labor Relations/HR Support;
20 • Talent Management and Inclusion;
21 • HR Compliance;
22 • Field HR Groups; and
2011 ETI Rate Case 8-200
Entergy Texas, Inc. Page 49 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 • Other HR&A (Human Resources & Administration)
2 Management.
3 These sub-functions are described later in my testimony.
4
5 Q. ARE THERE ANY COSTS, OTHER THAN THE COSTS ASSOCIATED
6 WITH THE SEVEN HR SUB-FUNCTIONS LISTED ABOVE, THAT ARE
7 INCLUDED IN THE HR CLASS?
8 A. Yes. The other predominant costs for the HR Class include the costs (or
9 credits) of the long-term incentives, pensions, OPEB, and executive
10 retirement benefit programs.
11
12 Q. WHAT IS THE TOTAL ETI ADJUSTED AMOUNT FOR THE HR CLASS
13 OF SERVICES?
14 A. The total ETI adjusted amount for this class of services is $9,365,982.
15 The following Table 8 summarizes the following information for the HR
16 Class:
2011 ETI Rate Case 8-201
Entergy Texas, Inc. Page 50 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
Total Billings Dollar amount of total Test Year billings from
ESI to all Entergy companies, plus the dollar
amount of all other affiliate charges that
originated from any Entergy company. This is
the amount from Column (C) of the cost
exhibits KGG-A, KGG-B, and KGG-C.
Total ETI Adjusted ETI’s adjusted amount for electric cost of
Amount service after pro forma adjustments and
exclusions.
% Direct Billed The percentage of the ETI adjusted Test Year
amount that was billed 100% to ETI.
% Allocated The percentage of the ETI adjusted Test Year
amount that was allocated to ETI.
Table 9
Total ETI Adjusted
Class Total Billings Amount % Direct % Allocated
Billed
HR $126,624,423 $9,365,982 17.9% 82.1%
1
2 Q. PLEASE DESCRIBE THE EXHIBITS THAT SUPPORT THE
3 INFORMATION REFLECTED IN TABLE 9.
4 A. Attached to my testimony are exhibits showing the calculation of the total
5 ETI adjusted amount for the HR Class. In my Exhibit KGG-A, the
6 information is shown broken down by the departments comprising the
7 class. My Exhibit KGG-B shows the same information broken down by
2011 ETI Rate Case 8-202
Entergy Texas, Inc. Page 51 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 project code and the billing method assigned to each project code. My
2 Exhibit KGG-C shows the information by class, department, project code,
3 and billing method. For each exhibit, the amounts in the columns
4 represent the following information:
Column (A) – Dollar amount of total Test Year billings and
Support charges from ESI to all Entergy Business
Units, plus the dollar amount of all other
affiliate charges to ETI that originated from
any Entergy Business Unit.
Column (B) – Dollar amount that was included in the
Service Company service company recipient allocation.
Recipient Service company recipient charges are the
cost of services that ESI provides to itself,
which in turn are charged to affiliates that
receive those services. The service
company recipient allocation process is
described in the testimony of Company
witness Tumminello.
Column (C) – Represents the sum of Columns (A) and (B).
Total
Column (D) – That portion of Column (C) that was billed
All Other Business Units and charged to Business Units other than
ETI.
Column (E) – Represents the difference between Columns
ETI Per Books (C) and (D).
Column (F) – Represents amounts that are excluded from
Exclusions ETI electric cost of service. The exclusions
are described in the testimony of Company
witness Tumminello.
Column (G) – Pro Forma Amounts include adjustments for
Pro Forma Amount known and measurable changes, and
corrections.
Column (H) – ETI adjusted amount requested for recovery
Total ETI Adjusted in this case for this class (Column (E) plus
Columns (F) and (G)).
2011 ETI Rate Case 8-203
Entergy Texas, Inc. Page 52 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 In her direct testimony, Company witness Tumminello describes the
2 calculations that take the dollars of support services in Column A to the
3 Total ETI Adjusted numbers shown on Column H.
4
5 Q. ARE THERE ANY PRO FORMA ADJUSTMENTS TO THIS CLASS?
6 A. Yes. The pro forma adjustments for the HR Class are shown on Exhibit
7 KGG-D, which also indicates the Company witnesses who sponsor those
8 pro forma adjustments.
9
10 Q. WHAT ARE THE MAJOR COST COMPONENTS OF THE CHARGES
11 FOR THE HR CLASS?
12 A. As shown on Exhibit KGG-A, the total ETI adjusted amount for the HR
13 Class during the Test Year was $9,365,982. The major cost components
14 of those charges are as follows:
Table 10
Cost Component $ % of Total
Payroll & Employee Benefits $9,067,246 96.8%
Service Company Recipient $126,292 1.3%
Outside Services $89,393 1.0%
Office and Employee Expenses $73,746 0.8%
Other $9,305 0.1%
$9,365,982 100.0%
2011 ETI Rate Case 8-204
Entergy Texas, Inc. Page 53 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. WHAT IS THE SIGNIFICANCE OF THESE COST CATEGORIES?
2 A. Cost components provide a second way of viewing the charges for the HR
3 Class. As Table 10 shows, 96.8% of the costs are labor costs. I have
4 already discussed the reasonableness and necessity of the Entergy
5 Companies’ compensation and benefits costs. Other ETI witnesses
6 provide support for the other cost categories in Table 10 and, thus,
7 indirectly help to support the charges for the HR class. In addition to the
8 labor costs, 1.3% of the costs are service company recipient costs, which
9 are for services that ESI provides to itself, which in turn are billed to the
10 affiliates that receive ESI services. Company witness Tumminello
11 explains the service company recipient billing process. Two other cost
12 components are outside services and office and employee expenses, at
13 1.0% and 0.8% respectively.
14
15 Q. WHAT PORTION OF THE TOTAL ETI ADJUSTED AMOUNT RELATES
16 TO THE SEVEN HR SUB-FUNCTIONS YOU LISTED ABOVE?
17 A. Of the $9,365,982 that is the Total ETI Adjusted Amount for the HR Class,
18 $1,229,121 is related to the seven HR sub-functions I listed above. The
19 remainder is related to the other programs I described above that are
20 included in the HR Class, including the long-term incentives, pensions,
21 OPEB, and executive retirement benefit programs.
2011 ETI Rate Case 8-205
Entergy Texas, Inc. Page 54 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. WHAT IS THE BREAKDOWN OF THE REQUESTED COSTS AMONG
2 THE SEVEN SPECIFIC HR SUB-FUNCTIONS YOU LISTED ABOVE?
3 A. The following table provides a breakdown of the requested costs among
4 the seven HR sub-functions, which I describe in more detail later in my
5 testimony:
Table 11
SUB-FUNCTION COST $
Field HR Groups (excluding nuclear) $505,593
Total Rewards $214,147
Talent Management and Inclusion $207,998
Network Operations $99,023
Other HR&A Management $95,555
Labor Relations/HR Support $56,094
HR Compliance $50,710
TOTAL for the HR CLASS $1,229,121
6
7 B. The HR Class Provides Necessary Services
8 Q. ARE THE HR SERVICES PROVIDED BY THE HR CLASS
9 NECESSARY?
10 A. Yes. HR services are among the most critical functions in business.
11 Without this function, ETI would be unable to provide service to
12 customers. Unless it has a skilled and motivated workforce, no business
2011 ETI Rate Case 8-206
Entergy Texas, Inc. Page 55 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 can succeed. HR management is the business function that focuses on
2 the effective management, direction, and use of employees. The HR
3 department, along with line management, is responsible for activities such
4 as recruiting, selecting, assigning, motivating, compensating, training,
5 developing, and promoting the employees of the Entergy Companies,
6 including ETI and ESI.
7 The HR department is responsible for handling a large number of
8 employment and personnel issues such as:
9  cultural and workforce demographic changes;
10  improving productivity;
11  implementing effective compensation, benefits, and rewards
12 systems;
13  ensuring employee participation in organizational decision-making;
14  controlling health care costs;
15  developing and retaining employee loyalty to customers and to the
16 Entergy Companies;
17  maintaining and managing a racial, ethnic, and gender diverse
18 workforce; and
19  managing complex legal and regulatory issues related to
20 employment and labor law compliance and litigation.
21
22 Q. WHAT ARE SOME OF THE SPECIFIC SERVICES THAT THE HR
23 CLASS PROVIDES TO ETI?
24 A. The HR services provided to ETI by these classes can be grouped into
25 major activities. On a daily basis, HR employees are involved in
2011 ETI Rate Case 8-207
Entergy Texas, Inc. Page 56 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 consulting with ETI’s and ESI’s employees and management on such
2 matters as professional development, investigating and resolving
3 grievances, employee issue resolution, discipline, performance planning
4 and review, policy administration, recruiting, hiring, drug testing, new
5 employee orientation, benefits and salary administration, background
6 investigations, labor negotiations, organization design, managing change,
7 employee relocations, and management training. HR employees advise
8 ETI and ESI employees and retirees on issues such as retirement,
9 educational reimbursement, performance planning, company policies,
10 employee issue resolution, employee relocation, the internal job posting
11 process, policy interpretation, employee assistance programs, and career
12 planning.
13 Specific services provided by the HR organization to the Entergy
14 Companies, such as ETI and ESI, include:
15  Field HR Groups
16 Field HR Groups are assigned to support the HR needs of the
17 individual businesses and functions throughout the Entergy Companies.
18 These groups assist management and employees with implementing and
19 administering all HR policies and programs. This support includes
20 activities such as: workforce planning; identifying and developing
21 employee talent; motivating the workforce; conducting investigations on
22 employee issues; managing human performance; and providing consulting
23 on various HR issues.
2011 ETI Rate Case 8-208
Entergy Texas, Inc. Page 57 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1  Total Rewards
2 The Total Rewards group provides:
3  compensation plan design: develop compensation
4 strategies; develop pay plans; consult on incentive plan
5 development;
6  compensation plan analysis: research compensation trends;
7 compare compensation and incentive plans to other peer
8 companies; consult on compensation issues; analyze
9 internal compensation equity;
10  plan administration: administer management stock option,
11 incentive, and merit processes; develop market reference
12 data; interpret rules governing compensation plans;
13  benefit plan design: develop benefit strategies; develop
14 pricing for benefit programs; evaluate vendor bids; monitor
15 compliance of benefits plans with laws and regulations;
16  benefit plan analysis: evaluate current plan design against
17 the plans of other employers; research benefit trends;
18 consult on benefit issues; analyze benefit costs; and
19  benefit plan administration: administer compliance activities
20 for all benefit programs; interpret rules governing benefit
21 programs.
22  Talent Management and Inclusion
23 System Staffing provides support for identifying, recruiting, and
24 selecting candidates to fill vacant positions. This support includes:
25 developing recruitment strategies; supporting the School Relations
26 Program; administering the job posting process; administering applicant
27 testing; and maintaining records on applicants and new hires.
28 Inclusion and Leadership Planning provides employee training to
29 support an inclusive work environment. In addition, this group provides
30 support to the various Diversity Councils as well as provides reports and
2011 ETI Rate Case 8-209
Entergy Texas, Inc. Page 58 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 consulting regarding the diversity of the Entergy Companies’ workforce.
2 This group also supports management in identifying candidates for
3 leadership positions through the development and administration of the
4 succession planning process.
5 Employee Development provides employee and leadership training
6 and development opportunities and performance management processes
7 to most employees within all business units. Employee and leadership
8 training and development activities range from new employee orientation
9 to programs focused on enhancing upper management’s leadership skills.
10 In this role, the Employee Development group works with employees and
11 management throughout the Entergy Companies to analyze and provide
12 training and development solutions.
13 Exhibit KGG-8 contains the lists of formal training programs and
14 computer-based training courses available to all employees for 2010 and
15 2011. I am also providing a copy of the Educational Reimbursement
16 Program policies in place during the Test Year, which outline the eligibility
17 requirements and the process to participate in the Program. See Exhibit
18 KGG-9.
19  Network Operations
20 Network Operations through the HR Service Center administers
21 new hire orientation, merit support, mass mailings, administrative support
22 to computer applications, records management, the interactive voice
23 response system, service awards, benefits billing support, flexible
2011 ETI Rate Case 8-210
Entergy Texas, Inc. Page 59 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 spending account data, and processing of family status changes. In
2 addition, the HR Service Center provides employees and managers with
3 information about the Entergy Companies’ HR policies and answers
4 inquiries about those policies.
5  Other HR&A Management
6 This function covers general and miscellaneous activities
7 necessary to the management and operation of the HR&A department.
8 The HR&A department encompasses the HR functions that I discuss as
9 well as the administration functions discussed by Company witness
10 Thomas C. Plauché.
11  Labor Relations/HR Support
12 The Labor Relations/HR Support group ensures employment policies
13 and practices comply with the applicable labor laws and supports the
14 subsidiaries in ensuring that their employees act within these laws. These
15 activities include: training employees and supervisors regarding applicable
16 federal and state regulations; preparing affirmative action plans and
17 research; participating in Office of Federal Contract Compliance Programs
18 audits; and participating in Equal Employment Opportunity Commission
19 compliance activities.
20 This group supports the negotiation and administration of labor
21 agreements by providing labor related consulting and assisting in
22 preparing for and negotiating labor contracts.
2011 ETI Rate Case 8-211
Entergy Texas, Inc. Page 60 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1  HR Compliance
2 The HR Compliance group assists HR management and
3 employees with implementing and administering HR risk management
4 activities and process controls. This support includes activities such as:
5 documenting processes; identifying risks and developing effective control
6 mechanisms to minimize them; working with the Entergy Companies’
7 vendors to help them minimize errors and maximize data quality; and
8 managing HR&A’s Sarbanes-Oxley certification process.
9
10 Q. ARE ANY OF THE HR SERVICES PROVIDED BY THE HR CLASS
11 DUPLICATED ANYWHERE ELSE IN ESI OR IN ANY OTHER OF THE
12 ENTERGY COMPANIES?
13 A. No. The HR department is organized on the principle of maintaining
14 centralized policies and management over personnel issues throughout
15 the Entergy Companies.
16
17 Q. DO ETI RATEPAYERS BENEFIT FROM THE HR CLASS OF
18 SERVICES?
19 A. Yes. ETI ratepayers benefit from the services provided by the HR Class
20 because effective HR programs have a direct effect upon ETI’s and ESI’s
21 ability to obtain and maintain an efficient, productive, and effective
22 workforce. The HR services provided by this class are designed to attract,
23 develop, and retain top-talented and highly productive employees. The
2011 ETI Rate Case 8-212
Entergy Texas, Inc. Page 61 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 HR policies and programs supported by this class are instrumental in
2 achieving this goal.
3
4 Q. PLEASE DESCRIBE THE LONG-TERM INCENTIVES COSTS
5 INCLUDED IN THE TOTAL ETI ADJUSTED AMOUNT.
6 A. I describe the long-term incentives in Section IV.B of my testimony above.
7 For the reasons described in Section IV.B above, these costs are
8 reasonable and necessary.
9
10 Q. PLEASE DESCRIBE THE PENSIONS, OPEB, AND EXECUTIVE
11 RETIREMENT BENEFIT PROGRAMS COSTS INCLUDED IN THE
12 TOTAL ETI ADJUSTED AMOUNT.
13 A. The Entergy Companies’ pensions, OPEB, and executive retirement
14 benefit programs are described in Section IV.C.1 of my testimony above.
15 The costs included in the HR Class of costs include interest, expected
16 return on plan assets, amortization of transition obligations (OPEB and
17 executive retirement benefit programs only), amortization of prior service
18 cost, and amortization of gains and losses. For the reasons described in
19 Section IV.C.1, the costs of these programs are reasonable and
20 necessary.
2011 ETI Rate Case 8-213
Entergy Texas, Inc. Page 62 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 C. The HR Class Provides Necessary Services at a Reasonable Cost
2 Q. ARE THE COSTS OF THE HR CLASS OF SERVICES REASONABLE?
3 A. Yes. The costs for the HR class of services are reasonable. By having a
4 central HR department establishing and administering key HR policy and
5 management functions while also having field groups that provide more
6 tailored service to the business units, the Entergy Companies are able to
7 operate more efficiently through economies of scale than would otherwise
8 be the case. Charges incurred for administration of the various HR
9 programs are minimized within the Entergy Companies by the creation of
10 one corporate department rather than each legal entity having a separate
11 department, with separate programs. ETI’s HR services can be provided
12 with less equivalent employees and without duplication of expertise. ETI
13 also gets the benefit of buying major items, such as its benefit programs,
14 as part of a larger group. Another example is that the expense of
15 developing infrastructure, such as the HR Service Center, is shared,
16 allowing ETI to pay only a portion of the cost.
17
18 1. Objective Evidence
19 Q. IS THERE ANY OBJECTIVE EVIDENCE THAT SUPPORTS YOUR
20 OPINION THAT THE COSTS OF THE HR CLASS IS REASONABLE?
21 A. Yes. The HR department regularly assesses its performance as part of its
22 management and planning processes. The most recent benchmark was
23 produced by the Saratoga Institute and published in 2011 for calendar
2011 ETI Rate Case 8-214
Entergy Texas, Inc. Page 63 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 year 2010. A summary of the results is provided in Exhibit KGG-10. The
2 Saratoga Institute specializes in providing managers with data to assess
3 how personnel and compensation practices contribute to a business’s
4 operations.
5
6 Q. WHAT IS YOUR CONCLUSION FROM THE SARATOGA INSTITUTE
7 BENCHMARKING STUDY?
8 A. The HR department’s costs are reasonable. As demonstrated in Exhibit
9 KGG-10, the Entergy Companies’ HR Headcount Ratio, which is the total
10 employee headcount divided by the total HR department employee
11 headcount, is higher than the median (again, median being the 50%
12 percentile) for utility companies and for all companies surveyed, and about
13 the same as the median for companies of the Entergy Companies’
14 collective size (10,000 to 25,000 employees). For this survey, a higher
15 number indicates greater efficiency. The Entergy Companies’ HR
16 Headcount Ratio is 101, versus Headcount Ratios for the median for utility
17 companies of 88, for all companies surveyed of 90, and for companies of
18 the Entergy Companies’ size of 102. Thus, the Entergy Companies’ HR
19 Headcount is 13% better than the median of the utility companies, 11%
20 better than the median of all companies surveyed, and about the same as
21 median for companies of the Entergy Companies’ size. This indicates that
22 the Entergy Companies’ HR department is operating with fewer
23 employees than are other companies.
2011 ETI Rate Case 8-215
Entergy Texas, Inc. Page 64 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 This exhibit also shows that the Entergy Companies’ HR cost per
2 employee is at the median for the utility industry and for all companies
3 surveyed. For 2010, the Entergy Companies’ cost per employee is $1,548
4 as compared with the median for utility companies of $1,548, and for all
5 companies surveyed of $1,495. Therefore, the Entergy Companies’
6 expenditure per employee is the same as the median of the utility
7 companies and about the same as the median for all companies surveyed.
8
9 Q. IS THERE ANY MORE GENERAL BENCHMARKING SUPPORT IN THE
10 COMPANY’S FILING?
11 A. Yes. Although it does not apply explicitly to my class, Company witnesses
12 Jeanne J. Kenney and Stephanie B. Tumminello address benchmarking
13 studies that apply to ETI’s costs, which include the cost of HR services.
14 Ms. Kenney addresses benchmarking applicable to ETI total company
15 costs, and Ms. Tumminello addresses benchmarking that applies at the
16 service company (ESI) level.
17
18 2. Budget Planning
19 Q. DOES THE HR DEPARTMENT HAVE A BUDGETING PROCESS TO
20 CONTROL COSTS?
21 A. Yes. Initial proposed budgets are developed at the manager level within
22 each HR sub-function. Potential budget increases or decreases due to
23 changes in business plans are incorporated into the proposed budgets. A
2011 ETI Rate Case 8-216
Entergy Texas, Inc. Page 65 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 consolidated draft budget is prepared, including a comparison to the HR
2 functional spending target and recommendations of items for further
3 review. Following a series of budget reviews, a level of funding is
4 determined for each department in the HR organization that enables HR to
5 meet its functional spending target. Each department manager prepares a
6 detailed budget based on the approved funding level which is then entered
7 into the budget system. Company witness Donna S. Doucet also
8 discusses the Entergy Companies’ budgeting process.
9
10 Q. DURING A FISCAL YEAR, DOES THE HR DEPARTMENT MONITOR
11 ITS ACTUAL EXPENDITURES VERSUS ITS BUDGET?
12 A. Yes. Reports are distributed to department management and meetings
13 are held to review actual and budgeted spending on a monthly and
14 year-to-date basis. Spending performance relative to budget is also
15 reviewed and discussed at departmental staff meetings. Variance reports
16 are reviewed monthly and appropriate actions are taken if errors are
17 discovered or actual expenses are greater than budgeted amounts. Major
18 spending variances to budget are investigated and presented to senior
19 management. The HR department also manages its budget on a daily
20 basis. HR department managers and directors review all expense reports
21 and invoices submitted for payment by their employees in their respective
22 organizations. Company witness Doucet also discusses the Entergy
23 Companies’ cost reporting and monitoring process.
2011 ETI Rate Case 8-217
Entergy Texas, Inc. Page 66 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. ARE HR DEPARTMENT EMPLOYEES HELD ACCOUNTABLE FOR
2 DEVIATIONS FROM THE BUDGET?
3 A. Yes. Each department manager is held accountable for his or her
4 department’s budget and must explain variances between actual charges
5 and budgeted amounts. Employees’ performance objectives include goals
6 for compliance with budgets and control of expenditures.
7
8 3. Cost Trends
9 Q. PLEASE DISCUSS RECENT TRENDS IN ACTUAL ETI COSTS
10 INCURRED WITHIN THE HR CLASS.
11 A. Total affiliate O&M charges to ETI for each of the past three calendar
12 years and the Test Year for this class of services are shown in Table 12
13 below. These charges have been adjusted to remove costs billed to ETI
14 from nuclear, gas, and “spin off” department codes. Charges to ETI from
15 these departments have also been removed from ETI’s Test Year cost of
16 service.
Table 12
(Excludes pro forma adjustments)
Class 2008 2009 2010 Test Year
($000s) ($000s) ($000s) ($000s)
HR $9,836 $9,030 $10,541 $9,497
2011 ETI Rate Case 8-218
Entergy Texas, Inc. Page 67 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. WHAT EXPLAINS THE VARIATIONS IN THE COSTS FROM YEAR TO
2 YEAR FOR THE HR CLASS?
3 A. The majority (87%) of the costs for the HR Class are for the long-term
4 incentives, executive equity awards, pension and OPEB. The primary
5 drivers for the cost trend are long-term incentives and equity awards.
6 These costs are impacted by Entergy Corporation's stock price and total
7 shareholder return, which can fluctuate.
8
9 4. Staffing Trends
10 Q. PLEASE PROVIDE THE STAFFING LEVELS FOR THE HR
11 DEPARTMENT FOR 2008-2010 AND THE TEST YEAR.
12 A. The following table shows, as of December 31st for each of the past three
13 years and as of June 30th for the Test Year, the staffing levels for the HR
14 Department:
Table 13
2008 2009 2010 Test Year
HR Dept 102 98 111 119
15
16 Q. WHAT ARE THE REASONS FOR THIS TREND?
17 A. Over the past several years, the HR department has been adding staff to
18 help with increasingly complex regulatory and legislative requirements
19 associated with employment matters such as healthcare and pensions.
2011 ETI Rate Case 8-219
Entergy Texas, Inc. Page 68 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 This included staff to educate employees about these benefits and
2 encourage healthy lifestyles.
3
4 5. Cost Control and Process Improvement Initiatives
5 Q. SEPARATE FROM THE BUDGETING PLANNING PROCESS, DOES
6 THE HR DEPARTMENT TAKE ANY STEPS TO CONTROL ITS COSTS
7 OR TO IMPROVE ITS SERVICES?
8 A. Yes. The HR department has outsourced many of the administrative
9 functions supporting the Entergy Companies’ benefits programs. Some of
10 the functions outsourced include 401(k) and pension services, stock
11 option administration, and medical claims processing. The HR
12 department periodically re-bids various contracts for outsourced services
13 to ensure that the Entergy Companies are receiving competitive prices
14 from their suppliers.
15 In regard to the costs of the benefits programs themselves that the
16 HR department administers, the department continues to look for ways to
17 decrease benefits costs, such as promoting consumer-driven healthcare,
18 reviewing benefit levels, implementing the Entergy Wellness Program, and
19 the measures I described in Section IV.
2011 ETI Rate Case 8-220
Entergy Texas, Inc. Page 69 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 D. The “Not Higher Than” and “At Cost” Standards
2 Q. FOR THOSE COSTS THAT ESI BILLS (EITHER DIRECTLY OR
3 THROUGH USE OF AN ALLOCATION) TO ETI FOR THE HR CLASS OF
4 SERVICES, DOES ETI PAY ANY MORE FOR THE SAME OR SIMILAR
5 SERVICES THAN DOES ANY OTHER AFFILIATE?
6 A. No. The price charged to ETI is no higher than the price charged to the
7 other affiliates. The costs billed for particular services are the actual costs
8 that ESI incurred for providing those services to ETI. As detailed below,
9 allocation methods are uniformly applied to each project code and are
10 rationally selected to link to cost drivers.
11
12 E. Billing Allocation Methodology
13 Q. PLEASE DISTINGUISH BETWEEN COSTS THAT ARE “DIRECT”
14 BILLED VERSUS COSTS THAT ARE “ALLOCATED.”
15 A. Whenever appropriate, costs are direct billed to ETI and other affiliates.
16 This means the services provided (and associated costs) are caused by,
17 and benefit, only ETI or whatever entity is the sole cause of the services
18 and associated costs. Only when costs are incurred that are caused by
19 ETI and one or more of the other Entergy Companies are such costs billed
20 by ESI to ETI using an allocation method.
2011 ETI Rate Case 8-221
Entergy Texas, Inc. Page 70 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. HOW ARE THE COSTS RELATED TO THE SEVEN HR SUB-
2 FUNCTIONS BILLED TO ETI?
3 A. Approximately 93% of the costs related to the seven HR sub-functions14
4 were billed using one of the following six billing methods:
Table 14
Billing Method % of Total ETI $ of Total ETI
Adjusted Adjusted
EMPLOYAL 50% $612,796
EMPLFRAN 19% $236,184
DIRECTTX 10% $120,321
EMPLOREG 6% $73,987
EMPLOCSS 4% $53,035
EMPLPRES 4% $50,683
5 Q. WHY IS BILLING METHOD EMPLOYAL APPROPRIATE TO USE FOR
6 THESE COSTS?
7 A. For the project codes assigned this billing method, the cost driver is the
8 number of full and part-time employees corporate-wide. For example,
9 project code F3PCHRSALL (HR Services – All Companies) assigns costs
10 using billing method EMPLOYAL. This project code captures and
11 manages costs associated with providing HR services to all Entergy
14
As explained previously, of the $9,365,982 that is the Total ETI Adjusted Amount for the HR
Class, $1,229,121 is related to the seven HR sub-functions I listed in Table 14.
2011 ETI Rate Case 8-222
Entergy Texas, Inc. Page 71 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Companies. The cost of the services provided by project code
2 F3PCHRSALL is driven by the number of employees. The billing method
3 that reflects this cost driver is EMPLOYAL – Number of Full and Part-Time
4 Employees. For the project codes that assign costs based upon this
5 billing method, the unit amounts billed to ETI as a result of the application
6 of this billing method are no higher than the unit amounts billed to other
7 affiliates for the same or similar service and represent the actual costs of
8 the services.
9
10 Q. WHY IS BILLING METHOD EMPLFRAN APPROPRIATE TO USE FOR
11 THESE COSTS?
12 A. For the project codes assigned this billing method, the cost driver is the
13 number of full and part-time employees in the franchise operation support
14 function. For example, project code F3PCHRDCSS (HR – Franchise
15 Opns (Dist) Supt – All) assigns costs using billing method EMPLFRAN –
16 Employees Franchise Operations. This project code is used to capture
17 costs for HR services provided for the benefit of the franchise function.
18 The cost of the services provided by project code F3PCHRDCSS is tied to
19 the number of employees in the franchise operation support function.
20 Thus, billing method EMPLFRAN is appropriate because it allocates costs
21 based upon the number of full and part-time employees in the franchise
22 support function. For the project codes that assign costs based upon this
23 billing method, the unit amounts billed to ETI as a result of the application
2011 ETI Rate Case 8-223
Entergy Texas, Inc. Page 72 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 of this billing method are no higher than the unit amounts billed to other
2 affiliates for the same or similar service and represent the actual costs of
3 the services.
4
5 Q. WHY IS BILLING METHOD DIRECTTX APPROPRIATE TO USE FOR
6 THESE COSTS?
7 A. Billing method DIRECTTX indicates that the work is being billed directly to
8 ETI (that is, 100 percent of the charges go to ETI). When ESI establishes
9 a project code to perform work being done only for ETI, the project code is
10 assigned billing method DIRECTTX. For the project codes assigned a
11 company specific billing method (such as billing method DIRECTTX), the
12 cost driver is the company that is billed. For example, project code
13 F3PCHRFEGT (HR - EGSI (TX)) uses direct billing method DIRECTTX.
14 The costs of project code F3PCHRFEGT are driven by the services
15 specifically for ETI. The billing method that reflects this cost driver is
16 DIRECTTX – 100 percent billing to ETI.
17
18 Q. WHY IS BILLING METHOD EMPLOREG APPROPRIATE TO USE FOR
19 THESE COSTS?
20 A. For the project codes assigned this billing method, the cost driver is based
21 on the number of full and part-time employees at period end for Entergy’s
22 regulated companies (the regulated utilities such as the EOCs, as well as
23 the ESI and EOI service companies). For example, project code
2011 ETI Rate Case 8-224
Entergy Texas, Inc. Page 73 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 F3PCHRSREG (HR Services – Regulated Companies) assigns costs
2 using billing method EMPLOREG – Full and Part-Time Employees –
3 Regulated Companies. This project code is used to capture costs
4 associated with providing HR services for Entergy's regulated companies.
5 Services provided under this project code are driven by the number of
6 employees at Entergy's regulated companies. Therefore, billing method
7 EMPLOREG, which allocates these costs based upon the number of full
8 and part-time employees of Entergy's regulated companies, is the most
9 appropriate. For the project codes that assign costs based upon this
10 billing method, the unit amounts billed to ETI as a result of the application
11 of this billing method are no higher than the unit amounts billed to other
12 affiliates for the same or similar service and represent the actual costs of
13 the services.
14
15 Q. WHY IS BILLING METHOD EMPLOCSS APPROPRIATE TO USE FOR
16 THESE COSTS?
17 A. For the project codes assigned this billing method, the cost driver is based
18 on the number of full and part-time employees within Customer Support
19 Service. For example, project code F3PCHRCALL (HR) assigns costs
20 using billing method EMPLOCSS – Employees Customer Support
21 Services. This project code is used to capture costs associated with
22 providing HR services for the Entergy Companies' customer service
23 support function. Services provided under this project code are driven by
2011 ETI Rate Case 8-225
Entergy Texas, Inc. Page 74 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 the number of employees at the Entergy Customers' customer support
2 functions. Therefore, billing method EMPLOCSS, which allocates these
3 costs based upon the number of full and part-time employees of the
4 Entergy Companies' customer support function, is the most appropriate.
5 For the project codes that assign costs based upon this billing method, the
6 unit amounts billed to ETI as a result of the application of this billing
7 method are no higher than the unit amounts billed to other affiliates for the
8 same or similar service and represent the actual costs of the services.
9
10 Q. WHY IS BILLING METHOD EMPLPRES APPROPRIATE TO USE FOR
11 THESE COSTS?
12 A. For the project codes assigned this billing method, the costs are driven by
13 the number of full and part-time employees in the state president/CEO
14 function for Entergy's regulated utilities. For example, project code
15 F3PCHRPRES (HR/CEO) assigns costs using billing method
16 EMPLPRES – Employees - State President. This project code is used to
17 capture costs associated with providing HR services for the state
18 president/CEO functions for Entergy's regulated utilities. Services
19 provided under this project code are driven by the number of employees
20 that report to the State Presidents at the regulated companies. Therefore,
21 billing method EMPLPRES, which allocates these costs based upon the
22 number of full and part-time employees reporting to the State Presidents,
23 is the most appropriate. For the project codes that assign costs based
2011 ETI Rate Case 8-226
Entergy Texas, Inc. Page 75 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 upon this billing method, the unit amounts billed to ETI as a result of the
2 application of this billing method are no higher than the unit amounts billed
3 to other affiliates for the same or similar service and represent the actual
4 costs of the services.
5
6 Q. YOU HAVE ADDRESSED THE BILLING METHODS USED TO BILL 93%
7 OF THE COSTS ASSOCIATED WITH THE SEVEN HR SUB-
8 FUNCTIONS. WHY HAVE YOU NOT SPECIFICALLY ADDRESSED THE
9 REMAINING 7% OF THE COSTS?
10 A. The remaining costs are billed through the use of 13 other billing methods.
11 Given the number of billing methods, project codes, and relative dollar
12 amounts, I have not gone into detail in this discussion in an effort to keep
13 the discussion at a manageable level. The project codes and billing
14 methods used to bill the remaining 7% of the costs, however, are provided
15 in Exhibit KGG-B, discussed earlier. A reader may reference this exhibit
16 and then refer to the specific project code summary contained in Company
17 witness Tumminello’s testimony for a discussion of the particular billing
18 method used and the cost drivers for the activities captured in the
19 particular project code.
2011 ETI Rate Case 8-227
Entergy Texas, Inc. Page 76 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 Q. HAVE YOU DETERMINED THAT THE COSTS REFLECTED IN THE
2 REMAINING 7% OF COSTS ASSOCIATED WITH THE SEVEN HR SUB-
3 FUNCTIONS HAVE BEEN BILLED APPROPRIATELY?
4 A. Yes. I have reviewed each of the project codes and the associated billing
5 methods used to bill the remaining 7% of the costs. The cost drivers
6 reflected in the billing method used to bill the costs of each project code is
7 consistent with and reflects the cost drivers of the services captured in
8 each respective project code. Therefore, the costs billed to ETI
9 reasonably reflect the costs of the services received by ETI and are no
10 higher than the per unit costs charged to other affiliates for the same or
11 similar types of services.
12
13 Q. HOW ARE THE COSTS OF THE LONG-TERM INCENTIVES IN THE HR
14 CLASS BILLED TO ETI?
15 A. The long-term incentives costs are allocated to ETI using billing method
16 LBRBILAL – ESI Labor Dollars Billed to Each Company. Thus, these
17 benefits costs are allocated to the legal entities based on total labor
18 dollars billed to each legal entity because benefits are part of the
19 employees' total compensation package and should be allocated in the
20 same manner as payroll. Billing method LBRBILAL is appropriate
21 because it allocates costs based on the total labor dollars that ESI bills to
22 each company. For the project codes that assign costs based upon this
23 billing method, the unit amounts billed to ETI as a result of the application
2011 ETI Rate Case 8-228
Entergy Texas, Inc. Page 77 of 77
Direct Testimony of Kevin G. Gardner
2011 Rate Case
1 of this billing method are no higher than the unit amounts billed to other
2 affiliates for the same or similar service and represent the actual costs of
3 the services.
4
5 Q. HOW ARE THE COSTS OF PENSIONS, OPEB, AND EXECUTIVE
6 RETIREMENT BENEFITS IN THE HR CLASS OF SERVICES BILLED TO
7 ETI?
8 A. The costs of pensions, OPEB, and executive retirement benefits are
9 loaded and allocated like other benefit costs as described above in
10 Section IV.E. As noted above, Company witness Tumminello discusses
11 the Payroll Loader and Allocation processes in her testimony.
12
13 Q. DOES THIS CONCLUDE YOUR DIRECT TESTIMONY?
14 A. Yes.
2011 ETI Rate Case 8-229
This page has been intentionally left blank.
2011 ETI Rate Case 8-230
2011 ETI Rate Case 8-231
2011 ETI Rate Case 8-232
2011 ETI Rate Case 8-233
2011 ETI Rate Case 8-234
2011 ETI Rate Case 8-235
2011 ETI Rate Case 8-236
2011 ETI Rate Case 8-237
2011 ETI Rate Case 8-238
2011 ETI Rate Case 8-239
2011 ETI Rate Case 8-240
2011 ETI Rate Case 8-241
2011 ETI Rate Case 8-242
2011 ETI Rate Case 8-243
2011 ETI Rate Case 8-244
2011 ETI Rate Case 8-245
2011 ETI Rate Case 8-246
2011 ETI Rate Case 8-247
2011 ETI Rate Case 8-248
2011 ETI Rate Case 8-249
2011 ETI Rate Case 8-250
2011 ETI Rate Case 8-251
2011 ETI Rate Case 8-252
2011 ETI Rate Case 8-253
2011 ETI Rate Case 8-254
2011 ETI Rate Case 8-255
2011 ETI Rate Case 8-256
2011 ETI Rate Case 8-257
2011 ETI Rate Case 8-258
I\)
0
2011 ETI Rate Case 8-259
2011 ETI Rate Case 8-260
2011 ETI Rate Case 8-261
2011 ETI Rate Case 8-262
2011 ETI Rate Case 8-263
2011 ETI Rate Case 8-264
2011 ETI Rate Case 8-265
2011 ETI Rate Case 8-266
2011 ETI Rate Case 8-267
2011 ETI Rate Case 8-268
2011 ETI Rate Case 8-269
2011 ETI Rate Case 8-270
2011 ETI Rate Case 8-271
2011 ETI Rate Case 8-272
2011 ETI Rate Case 8-273
2011 ETI Rate Case 8-274
2011 ETI Rate Case 8-275
2011 ETI Rate Case 8-276
2011 ETI Rate Case 8-277
2011 ETI Rate Case 8-278
2011 ETI Rate Case 8-279
2011 ETI Rate Case 8-280
2011 ETI Rate Case 8-281
2011 ETI Rate Case 8-282
2011 ETI Rate Case 8-283
2011 ETI Rate Case 8-284
Exhibit KGG-2
2011 TX Rate Case
ANNEXB Page 1 of 14
2007 EQUITY OWNERSHIP AND LONG TERM CASH INCENTIVE PLAN
OF
ENTERGY CORPORATION AND SUBSIDIARIES
(Effective for Grants and Elections On or After January 1, 2007)
ARTICLE I
PURPOSE
The purposes ofthis 2007 Equity Ownership and Long Term Cash Incentive Plan of Entergy Corporation and
Subsidiaries are to promote the interests of Entergy (as defined in Section 2.12) and its shareholders by (i) attracting
and retaining executive personnel and other key employees and directors of outstanding ability; (ii) motivating
executive personnel and other key employees and directors by means of performance-related incentives, to achieve
longer-range performance goals; and (iii) enabling such individuals to participate in the long-term growth and
financial success of Entergy.
ARTICLE II
DEFINITIONS
The following words and phrases shall have the respective meanings under the Plan as hereinafter set forth unless
the context clearly requires a different meaning:
2.1 "Award" shall mean the beneficial interest in or right to any Option, Restricted Share, Equity Award, Other
Stock-Based Award or Performance Award granted from time to time under the Plan by the Committee,
subject to such restrictions, terms and conditions as the Committee may determine.
2.2 "Board" shall mean the Board ofDirectors ofEntergy.
2.3 "Cause" shall mean (a) the continued failure of a Participant to perform substantially all of his or her duties
(other than any such failure resulting from incapacity due to physical or mental illness); (b) the willful
engaging by a Participant in gross misconduct that is materially and demonstrably injurious to Entergy; or
(c) the conviction of, or plea of guilty or nolo contendere to, a felony or other crime which has or may have
a material adverse affect on a Participant's ability to carry out the Participant's duties or upon the reputation
of any System Company.
2.4 "Change in Control" shall mean:
(a) the purchase or other acquisition by any person, entity or group of persons, acting in concert within
the meaning of Sections 13(d) or 14(d) of the Securities Exchange Act of 1934 ("Act"), or any
comparable successor provisions, of beneficial ownership (within the meaning of Rule 13d-3
promulgated under the Act) of 25 percent or more of either the shares of common stock outstanding
immediately following such acquisition or the combined voting power of Entergy Corporation's
voting securities entitled to vote generally and outstanding immediately following such acquisition,
other than any such purchase or acquisition in connection with a Non-CIC Merger (defined in
subsection (b) below);
(b) the consummation of a merger or consolidation of Entergy Corporation, or any direct or indirect
subsidiary of Entergy Corporation with any other corporation, other than a Non-CIC Merger, which
shall mean a merger or consolidation immediately following which the individuals who comprise
the Board immediately prior thereto constitute at least a majority oft he Board, or the board of
directors of the entity surviving such merger or consolidation, or the board of directors of any
parent thereof;
2011 ETI Rate Case 8-285
Exhibit KGG-2
2011 TX Rate Case
Page 2 of 14
(c) the stockholders of Entergy Corporation approve a plan of complete liquidation or dissolution of
Entergy Corporation or there is consummated an agreement for the sale or disposition by Entergy
Corporation of all or substantially all of Entergy Corporation's assets; or
(d) any change in the composition of the Board such that individuals who on the Effective Date
constitute the Board and any new director (other than a director whose initial assumption of office
is in connection with an actual or threatened election contest, including but not limited to a consent
solicitation, relating to the election of directors of Entergy Corporation) whose appointment or
election by the Board or nomination for election by Entergy Corporation's stockholders was
approved or recommended by a vote of at least two-thirds (2/3) of the directors then still in office
who either were directors on such Effective Date or whose appointment, election or nomination for
election was previously so approved or recommended, cease for any reason to constitute at least a
majority thereof.
Provided, however, that no Change in Control shall be deemed to occur solely by virtue of (i) the insolvency or
bankruptcy of Entergy Corporation; or (ii) the transfer of assets of Entergy Corporation to an affiliate of
Entergy Corporation, provided such affiliate assumes the obligations of the Plan and agrees to continue
uninterrupted the rights of the Participants under the Plan; or (iii) the consummation of any transaction
or series of integrated transactions immediately following which the record holders of the common
stock of Entergy Corporation immediately prior to such transaction or series of transactions continue to
have substantially the same proportionate ownership in an entity which owns all or substantially all of
the assets of Entergy Corporation immediately following such transaction or series of transactions.
2.5 "Change in Control Period" shall mean the period commencing ninety (90) days prior to and ending twenty-
four (24) calendar months following a Change in Control.
2.6 "Code" shall mean the Internal Revenue Code of 1986, as amended. Reference in the Plan to any section of
the Code shall be deemed to include any amendment or successor provisions to such section and any
regulation under such section.
2.7 "Committee" shall mean the duly designated Personnel Committee of the Board, comprised solely of two or
more outside directors of the Board who are non-employee directors under Rule 16b-3 promulgated under
the Exchange Act, and successor rules and, with respect to Covered Participants, outside directors under
Code Section 162(m). With respect to Awards granted to Outside Directors, the term "Committee" shall
mean the Board.
2.8 "Common Stock" shall mean any authorized share of ownership of Entergy represented by a common stock
certificate, with par value of$0.01 per share, or any other appropriate instrument evidencing same.
2.9 "Covered Participant" shall mean a Participant who is a "covered employee" as defined in Code Section
162(m)(3), or who the Committee believes will be such a covered employee for a Plan Year.
2.10 "Effective Date" shall mean the effective date of this Plan, as described in Section 3.1.
2.11 "Employer" shall, except as otherwise determined by the Committee, mean, with respect to a given
Participant and a given Award, the System Company for whom such Participant is employed at the time an
Award is granted under this Plan.
2.12 "Entergy" shall mean Entergy Corporation, a Delaware corporation, and any successor of such corporation
as a result of any reorganization or merger.
2.13 "Equity Award" shall mean an Award of a unit whose value is related to the value of shares of Common
Stock but does not represent actual shares of Common Stock at the time such an Award is granted.
2.14 "Equity Award Account" shall mean the record of Equity Awards granted to a Participant under the Plan
solely for accounting purposes, and shall not require a segregation of any Entergy System assets.
2
2011 ETI Rate Case 8-286
Exhibit KGG-2
2011 TX Rate Case
Page 3 of 14
2.15 "Exchange Act" shall mean the Securities Exchange Act of 1934, as amended from time to time, and
interpretive rulings and regulations.
2.16 "Fair Market Value" shall mean, as of any date with respect to a share of Common Stock, the closing price
at which the Common Stock shall have been sold on the applicable date as reported on the New York Stock
Exchange Composite Transactions Report for that date, or on the preceding trading date if that date was not
a trading date. The Committee may designate a different time or method of determining the Fair Market
Value, if appropriate, because o f changes in the hours and methods oft rading on the New York Stock
Exchange. If the Common Stock ceases to be listed on the New York Stock Exchange, the Committee shall
designate an alternative exchange, stock market or method of determining the Fair Market Value of the
Common Stock.
2.17 "Grant Date" shall mean the date specified by the Committee on which a grant of an Award shall become
effective, which date shall not be earlier than the date on which the Committee acts with respect to such
grant.
2.18 "Operating Cash Flow" shall mean the amount of operating cash flow for any given Performance Period, as
determined by the Committee based on Entergy Corporation's financial statements and in accordance with
generally accepted accounting principles.
2.19 "Options" shall mean incentive stock options or nonstatutory stock options, or both, all as described in
Article VI of the Plan.
2.20 "Option Price" shall mean, with respect to each share of Common Stock subject to an Option, the price
fixed by the Committee at which the share may be purchased pursuant to the exercise of the Option.
2.21 "Other Stock-Based Award" shall mean an Award other than an Option, Restricted Share, or Equity Award,
granted from time to time under the Plan by the Committee subject to such restrictions, terms and
conditions as the Committee may determine and denominated or payable in, valued in whole or in part by
reference to, or otherwise based on or related to, shares of Common Stock.
2.22 "Outside Director" shall mean a member of the Board who is not an employee of a System Company.
2.23 "Participant" shall mean a person who is selected for an Award under this Plan, in accordance with Article
v.
2.24 "Performance Goals" shall mean the goals for a Performance Period as established by the Committee and
against which performance will be measured.
2.25 "Performance Period" shall mean the period designated by the Committee during which Performance Goals
must be attained and generally shall not be less than one year in duration.
2.26 "Performance Award" shall mean an Award awarded subject to attainment of Performance Goals during the
applicable Performance Period, as more fully described in Article IX.
2.27 "Plan" shall mean this 2007 Equity Ownership and Long Term Cash Incentive Plan ofEntergy Corporation
and Subsidiaries, as from time to time amended.
2.28 "Potential Change in Control" shall be deemed to have occurred if the event set forth in any one of the
following paragraphs shall have occurred:
(a) Entergy Corporation or any affiliate or subsidiary company enters into an agreement, the
consummation of which would result in the occurrence of a Change in Control; or
(b) the Board adopts a resolution to the effect that, for purposes of this Plan, a Potential Change in
Control has occurred; or
3
2011 ETI Rate Case 8-287
Exhibit KGG-2
2011 TX Rate Case
Page 4 of 14
(c) any System Company or any person or entity publicly announces an intention to take or to consider
taking actions which, if consummated, would constitute a Change in Control; or
(d) any person or entity becomes the beneficial owner (as that term is defined in Rule 13d-3 under the
Securities Exchange Act of 1934, as amended from time to time), either directly or indirectly, of
securities of Entergy Corporation representing 20% or more of either the then outstanding shares of
common stock of Entergy Corporation or the combined voting power of Entergy Corporation's then
outstanding securities (not including in the calculation of the securities beneficially owned by such
person or entity any securities acquired directly from Entergy Corporation or its affiliates).
2.29 "Restriction Period" shall meant the period designated by the Committee during which Restricted Shares or
Restricted Share Units shall be subject to a substantial risk of forfeiture and may not be sold, exchanged,
assigned, transferred, pledged, hypothecated or otherwise encumbered or disposed of, except as otherwise
provided in the Plan and as the Committee may determine.
2.30 "Restricted Shares" shall mean shares of Common Stock of Entergy Corporation which are awarded subject
to restrictions on the holder's right to sell, transfer, pledge or assign such shares and with such other
restrictions as the Committee may determine, all as described in Article VII of the Plan.
2.31 "Restricted Share Units" shall mean an Equity Award that is subject to such restrictions on transfer and such
forfeiture conditions as the Committee deems appropriate, all as described in Article VIII of the Plan.
2.32 "Retirement" shall mean retirement directly from the service of a System Company in accordance with the
terms of the Entergy Corporation sponsored qualified defined benefit pension plan in which the Participant
participates and where the Participant immediately thereafter commences retirement income benefits under
such plan.
2.33 "System" shall mean Entergy Corporation and all System Companies and, except in determining whether a
Change in Control has occurred, shall include any successor thereto.
2.34 "System Company" shall mean Entergy Corporation and any corporation 80% or more of whose stock
(based on voting power) or value is owned, directly or indirectly, by Entergy Corporation and any
partnership or trade or business which is 80% or more controlled, directly or indirectly, by Entergy
Corporation, and, except in determining whether a Change in Control has occurred, shall include any
successor thereto.
2.35 "Total Disability" and "Totally Disabled" shall have such meaning as defined under the Entergy
Corporation sponsored group insurance plan covering total disability, and determinations of Total Disability
shall be made by the insurance company providing such coverage on the date on which the Participant,
whether or not eligible for benefits under such insurance plan, becomes Totally Disabled. However, in the
absence of such insurance plan or in the event the individual is an Outside Director, the Committee shall
make such determination.
4
2011 ETI Rate Case 8-288
Exhibit KGG-2
2011 TX Rate Case
Page 5 of 14
ARTICLE III
EFFECTIVE DATE AND SCOPE
3. 1 Effective Date and Duration. The Plan shall become effective as of January 1, 2007, subject to the approval
of Entergy shareholders at Entergy's 2006 annual meeting of shareholders and receipt of any necessary
governmental approvals. The Plan shall terminate on the 1Oth anniversary of the Effective Date. The Plan
shall only govern Awards made on or after its Effective Date.
3.2 Scope of Awards. Awards under this Plan may be granted in the following forms:
(a) Options, all as described in Article VI;
(b) Restricted Shares, as provided in Article VII;
(c) Equity Awards and related benefits, including Performance Unit Awards and Restricted Unit
A wards, all as described in Article VIII;
(d) Performance Awards, as provided in Article IX; and
(e) Other Stock-Based Awards, as provided in Article X.
3.3 Stock Subject to Plan. The stock to be issued, transferred or sold under the Plan shall be Common Stock.
Subject to Section 12.1, the maximum aggregate of 7 million shares of Common Stock shall be available for
delivery pursuant to Awards of Options, Restricted Shares, Equity Awards or Other Stock-Based Awards
granted from time to time under the Plan, of which no more than 2 million shares shall be granted as other
than Options or stock appreciation rights. Any Award, or portion thereof, which is settled in cash shall not
be applied against the maximum allocation of shares. Shares of Common Stock delivered under this Plan
shall be authorized but unissued shares or open market shares of Entergy. Shares of Common Stock covered
by Awards which are not earned, or which are forfeited or terminated for any reason, and Options which
expire unexercised or which are exchanged for other Awards, shall again be available for subsequent
Awards under the Plan. Shares received in connection with the exercise of Options by delivery of other
shares of Common Stock, and shares related to that portion of an A ward utilized for the payment of
withholding taxes shall not again be available for Awards under the Plan.
ARTICLE IV
ADMINISTRATION
4.1 Administration of Plan. The Committee shall operate and administer the Plan and shall have the authority
to exercise the powers and discretion conferred on it by the Plan, including the right to delegate any
function to a specified person or persons. The Committee shall have membership composition which
enables (i) Awards to Section 16 Persons to qualify as exempt from liability under Section 16(b) of the
Exchange Act and (ii) Awards to Covered Employees to qualify as performance-based compensation as
provided under Code Section 162(m).
4.2 Powers of the Committee. The Committee shall administer the Plan in accordance with its terms and shall
have all powers, authority, and discretion necessary or proper for such purpose. By way of illustration, the
Committee shall have the following powers:
(a) The Committee shall have the sole and exclusive power and discretion to grant Awards to
Participants under the Plan, to select the Participants to receive Awards, to determine the type, size,
terms and conditions of the Awards to be made to each Participant selected, to determine the time
when Awards to Participants will be granted, and to prescribe the form of the agreements
embodying Awards made under the Plan.
(b) The Committee shall determine all questions arising in the administration ofthe Plan including, but
not limited to, the power and discretion to determine eligibility and participation of any individual.
5
2011 ETI Rate Case 8-289
Exhibit KGG-2
2011 TX Rate Case
Page 6 of 14
(c) The Committee shall make factual determinations, construe and interpret the Plan, including the
intent of the Plan and any ambiguous, disputed or doubtful provisions of the Plan.
(d) The Committee may adopt such rules and regulations as it shall deem desirable or necessary for the
administration of the Plan.
Notwithstanding the foregoing, the PIan shall be administered by the Board with respect to any A ward
granted to an Outside Director.
4.3 Committee Actions. All findings, decisions, or determinations of any type made by the Committee
pursuant to the Plan, including factual determinations, any interpretation or construction of the Plan, and the
specific conditions and provisions of the Awards granted under the Plan, shall be final and conclusive and
shall be binding upon all persons including, without limitation, each Participant, beneficiary, legal
representative, and any other interested parties. To the maximum extent permitted by applicable law, each
member of the Committee and the Board shall be indemnified and held harmless by Entergy against and
from (i) any loss, cost, liability, or expense that may be imposed upon or reasonably incurred by him or her
in connection with or resulting from any claim, action, suit, or proceeding to which he or she may be a party
or in which he or she may be involved by reason of any action taken or failure to act under the Plan or any
Award agreement, and (ii) any and all amounts paid by him or her in settlement thereof, with Entergy's
approval, or paid by him or her in satisfaction of any judgment in any such claim, action, suit, or proceeding
against him or her, provided he or she shall give Entergy an opportunity, at its own expense, to handle and
defend the same before he or she undertakes to handle and defend it on his or her own behalf. The foregoing
right of indemnification shall not be exclusive of any other rights of indemnification to which such persons
may be entitled under Entergy's Articles of Incorporation or Bylaws, by contract, as a matter of law, or
otherwise, or under any power that Entergy may have to indemnifY them or hold them harmless.
4.4 Delegation of Duties. With the exception of the authority to grant Awards to persons subject to Sections
16(a) and 16(b) of the Exchange Act, to persons who are Covered Participants, or to make other
determinations regarding such persons, the Committee may delegate to one or more of its members or to
one or more agents such administrative duties as it may deem advisable, and the Committee or any person
to whom it has delegated duties as aforesaid may employ one or more persons to render advice with respect
to any responsibility the Committee or such person may have under the Plan.
4.5 Reliance on Reports. The Committee may employ attorneys, consultants, accountants or other persons, and
the Committee, Entergy and its officers and directors shall be entitled to rely upon the advice, opinions or
evaluations of any such persons.
4.6 Non-Uniform Determinations. The Committee's determinations under the Plan, including without
limitation, determinations as to the key employees or outside directors to receive Awards, the terms and
provisions of such Awards and the agreement(s) evidencing the same, need not be uniform and may be
made by it selectively among the key employees or outside directors who receive or are eligible to receive
Awards under the Plan, whether or not such key employees or outside directors are similarly situated.
4.7 Effect of Code Section 409A. The Committee shall determine the manner and the extent to which certain
designated Participants may defer the receipt of certain Awards granted under this Plan to such Participants.
The terms and conditions of such deferral opportunities shall be set forth in the Participant's Award
Agreement. To the extent that any Award under this Plan is or may be considered to involve a nonqualified
deferred compensation plan or deferral subject to Section 409A of the Code, the terms and administration of
such Award shall comply with the provisions of such Section, applicable IRS guidance and good faith
reasonable interpretations thereof and, to the extent necessary, shall be modified, replaced, or terminated in
the discretion of the Committee. Notwithstanding any provision of the Plan or any Award Agreement to the
contrary, in the event that the Committee determines that any Award may be or become subject to Code
Section 409A, Entergy may adopt such amendments to the Plan and the affected Award Agreement
(without Participant consent) or adopt other policies and procedures (including amendments, policies and
procedures with retroactive effect), or take any other actions, that the Committee determines are necessary
or appropriate to (i) exclude or exempt the Plan and any Award Agreement from the application of Code
6
2011 ETI Rate Case 8-290
Exhibit KGG-2
2011 TX Rate Case
Page 7 of 14
Section 409A and/or preserve the intended tax treatment of the benefits provided with respect to Award, or
(ii) comply with the requirements of Code Section 409A.
4.8 Deferral under the Executive Deferred Compensation Plan. Subject to the terms and conditions, and
according to the procedures, of the Executive Deferred Compensation Plan of Entergy Corporation and
Subsidiaries or a successor plan or program ("EDCP"), and in accordance with the terms of the applicable
Equity Award agreement, Equity Awards otherwise payable to Participants under this Plan may be deferred
under the EDCP.
ARTICLE V
ELIGIBILITY AND PARTICIPATION
5.1 Eligibility. Those individuals eligible for Awards under the Plan are (a) Outside Directors and (b) those key
employees of a System Company determined to have significant responsibility for the continued growth,
development and financial success of the Companies.
5.2 Participation. Subject to the provisions of the Plan, and with the exception of grants to Outside Directors as
determined by the Board, the Committee shall from time to time select from such eligible persons those to
whom Awards shall be granted and determine the amount of such Award, and such individuals shall
become Participants.
ARTICLE VI
STOCK OPTIONS
6.1 General Provisions. Options shall be subject to such terms and conditions, shall be exercisable at such time
or times, and shall be evidenced by such form of Award agreement between the Participant and the
Employer, as the Committee shall determine; provided, that such determinations are not inconsistent with
the other provisions of the Plan, including those set forth in this Article.
6.2 Types of Options. Options may be in the form of either an incentive stock option within the meaning of
Code Section 422; or a nonstatutory stock option, which are those options that do not constitute an incentive
stock option within the meaning of Code Section 422.
(a) If the Award agreement evidencing an Option does not contain a specific designation that it is an
incentive stock option, it shall be a nonstatutory stock option award.
(b) To the extent the Committee elects to grant incentive stock options under the Plan, such incentive
stock options shall be subject to the limitations under Section 422 of the Code including, without
limitation, the applicable time limitations. The aggregate fair market value (determined in each
instance on the Date of Grant of an incentive stock option) of the Common Stock with respect to
which an incentive stock option is first exercisable by any Participant in any calendar year shall not
exceed $100,000 or any other limit prescribed in the Code for the Participant. To the extent such
fair market value exceeds $100,000, such Option shall be treated, for federal income tax purposes,
as a nonstatutory stock option.
(c) As provided in Section 3.3 above, the maximum aggregate number of incentive stock options that
may be granted under the Plan shall not exceed two million.
6.3 Option Price. The Option Price determined by the Committee shall not be less than the Fair Market Value
on the date the Option is granted. Once determined by the Committee, no price of any Option shall be
decreased unless that change is authorized by a majority vote of the shareholders of Entergy Corporation.
7
2011 ETI Rate Case 8-291
Exhibit KGG-2
2011 TX Rate Case
Page 8 of 14
6.4 Term of Options. Options shall vest and be exercisable in the time-frame determined by the Committee,
which shall be set forth in the Award agreement, and generally shall have a minimum three-year graded
vesting period. No Option shall be exercisable after ten years from the date such Option is granted.
6.5 Payment of Option Price. The purchase price of the shares as to which an Option is exercised shall be paid
in accordance with such terms and conditions and by such means as the Committee shall determine.
6.6 Exercise of Options. The specified number of shares with respect to which an Option is exercised shall,
subject to applicable tax withholding, be issued following receipt by Entergy of (i) notice of the exercise of
an Option (in accordance with procedures that the Committee shall have specified in the Award agreement
or otherwise) delivered to Entergy's Secretary or his or her designee, and (ii) payment, as provided in the
Plan, of the Option Price. The Committee may, in its discretion, accelerate the ability to exercise any Option
in whole or in part at any time. The Committee may also permit Participants, either on a selective or
aggregate basis, simultaneously to exercise Options and sell the shares of Common Stock thereby acquired
pursuant to a brokerage or similar arrangement, approved in advance by the Committee, and use the
proceeds from such sale as payment of the purchase price of such shares.
6.7 Payment. To the extent permitted under applicable law and the relevant Option Award Agreement, the
exercise price of an Option shall be paid to Entergy in full at the time of exercise at the election of the
Participant (1) in cash, (2) in shares of Common Stock having a Fair Market Value on the exercise date
equal to the aggregate exercise price of the Option and satisfying such other requirements as may be
imposed by the Committee, (3) partly in cash and partly in such shares of Common Stock, (4) to the extent
permitted by the Committee, through the withholding of shares of Common Stock (which would otherwise
be delivered to the Participant) with an aggregate Fair Market Value on the exercise date equal to the
aggregate exercise price of the Option, (5) through the delivery of irrevocable instructions to a broker to
deliver promptly to Entergy an amount equal to the aggregate exercise price of the Option, or (6) any other
legal consideration that the Committee may deem appropriate. T he Committee may 1imit the extent to
which shares of Common Stock may be used in exercising Options. No Participant shall have any rights to
dividends or other rights of a stockholder with respect to shares of Common Stock subject to an Option
until the Participant has given written notice of exercise of the Option, paid in full for such shares of
Common Stock and, if applicable, has satisfied any other conditions imposed by the Committee pursuant to
the Plan.
6.8 Non-Transferability of Options. Options granted under the Plan shall not be transferable other than by will
or by the laws of descent and distribution, or pursuant to a qualified domestic relations order as defmed in
the Code, and Options and rights may be exercised during the lifetime of the Participant only by the
Participant or by the Participant's guardian or legal representative. Any attempted assignment, transfer,
pledge, hypothecation or other disposition of an option, or levy of attachment or similar process upon the
Option not specifically permitted herein shall be null and void and without effect.
6.9 Beneficiaries. The Participant may designate one or more beneficiaries who shall be entitled to exercise the
Participant's rights hereunder following the death of the Participant. Such designation shall be made on a
form supplied by the Committee. In the absence of a valid beneficiary designation, the Participant's rights
hereunder shall pass pursuant to the Participant's will or by the laws of descent and distribution.
6.10 Maximum Number of Shares. The total number of shares of Common Stock which any single Participant
may be allowed to purchase pursuant to the exercise of Options or stock appreciation rights granted under
this Plan shall not exceed 1. 75 million shares, subject to adjustment in the same manner as provided in
Section 12.1.
8
2011 ETI Rate Case 8-292
Exhibit KGG-2
2011 TX Rate Case
Page 9 of 14
6.11 Termination of Service. Unless a Participant's Award Agreement provides otherwise:
(a) an Option shall terminate and may no longer be exercised 90 days after the Participant ceases to be
a System Company employee for any reason other than termination for Cause, Total Disability,
death or Retirement;
(b) all 0 ptions shall terminate and may no I onger be exercised upon a System Company employee
Participant's termination for Cause;
(c) if a System Company employee's employment is terminated by reason of Total Disability or
Retirement, or an Outside Director separates from the Board, all Options held by the Participant
will vest and may be exercised within the remaining term of the Option Award; and
(d) if the Participant dies while in the employ of a System Company or while serving as an Outside
Director, the vesting provisions of an Option held by such Participant will vest, and such Option
may, within the remaining term of the Option award, be exercised by the legal representative of the
Participant's estate, or if it has been distributed as part of the estate, by the person or persons to
whom the Participant's rights under the Option shall pass by will or by the applicable laws of
descent and distribution.
In no event may an Option be exercised to any extent by anyone after the expiration or termination of the
Option.
ARTICLE VII
RESTRICTED SHARE AWARDS
7.1 Grant of Restricted Shares. The Committee may award Restricted Shares to such key employees and
Outside Directors whom the Committee determines to be eligible pursuant to the terms of Article V. An
Award of Restricted Shares may be subject to restrictions on transfer and forfeitability provisions, all as the
Committee may determine. Such Restricted Shares shall be awarded based on such other terms and
conditions as the Committee shall from time to time determine subject to the provisions of the Plan;
provided, however, the Participant shall be entitled to any voting rights relative to such Restricted Shares
during the Restricted Period as defined below.
7.2 Award and Delivery of Restricted Shares. At the time an Award of Restricted Shares is made, the
Committee shall establish the Restricted Period applicable to such an Award. Generally the Restricted
Period shall not be less than three years from date of grant. Each Award of Restricted Shares may have a
different Restricted Period. The Committee may, in its sole discretion, at the time an Award is made,
prescribe conditions for the incremental lapse of restrictions during the Restricted Period and for the lapse
or termination of restrictions upon the satisfaction of other conditions in addition to or other than the
expiration of the Restricted Period with respect to all or any portion of the Restricted Shares.
7.3 Dividends on Restricted Shares. Any and all cash and stock dividends paid with respect to the Restricted
Shares shall be subject to any restrictions on transfer, forfeitability provisions or reinvestment requirements
(including, without limitation, the reinvestment of such dividends in the form of Equity Awards) as the
Committee may, in its discretion, determine.
7.4 Forfeiture. Upon the forfeiture of any Restricted Shares (including any additional Restricted Shares which
may result from the reinvestment of cash and stock dividends in accordance with such rules as the
Committee may establish pursuant to Section 7.3), such forfeited shares shall be surrendered. The
Participant shall have the same rights and privileges, and be subject to the same restrictions, with respect to
any additional shares received pursuant to Section 12.1 due to recapitalization, mergers, or the like.
7.5 Expiration of Restricted Period. Upon the expiration or termination of the Restricted Period and the
satisfaction of any other conditions prescribed by the Committee or at such earlier time as provided for in
Section 7.2, the restrictions applicable to the Restricted Shares shall lapse and a stock certificate for the
number of Restricted Shares with respect to which the restrictions have lapsed shall be delivered, free of all
9
2011 ETI Rate Case 8-293
Exhibit KGG-2
2011 TX Rate Case
Page 10 of 14
such restrictions, except any that may be imposed by law, to the Participant or the Participant's beneficiary
or estate, as the case may be.
ARTICLE VIII
EQUITY AWARDS
8.1 Issuance of Equity Awards. An Equity Award may be granted to key employees and Outside Directors
pursuant to the terms of Article V. Equity Awards shall be allocated to a Participant's respective Equity
Award Account at such time or times, in such amounts, subject to such restrictions and in accordance with
such terms and conditions as the Committee, in its discretion, may determine.
8.2 Funding. In the case of Equity Awards granted under the Plan, no shares of Common Stock shall be issued
at the time the Award is made, and Entergy, the Employer and Plan, or any one oft hem, shall not be
required to set aside a fund for the payment of any such Award.
8.3 Maturity of Equity Awards. All Equity Awards granted to a Participant shall become fully matured at time
or times or under such circumstances as the Committee shall from time to time determine and specify in the
Agreement.
8.4 Payment of Equity Awards. A Participant who has received an Equity Award allocated to his Equity Award
Account shall be entitled to receive a distribution from the Employer with respect toe ach then mature
Equity Award allocated to his Equity Award Account at such time as any such Equity Award has been
earned and vested and is no longer subject to a timely and binding deferral election as may be specified in
the Agreement. All Equity Awards shall be payable in cash.
8.5 Non-Transferability. Equity Awards granted under the Plan, and any rights and privileges pertaining
thereto, may not be transferred, assigned, pledged or hypothecated in any manner, by operation of law or
otherwise, other than by will or by the laws of descent and distribution, and shall not be subject to
execution, attachment or similar process. The Participant may designate one or more beneficiaries who shall
be entitled to exercise the Participant's rights hereunder following the death of the Participant. Such
designation shall be made on a form supplied by the Committee. In the absence of a valid beneficiary
designation, the Participant's rights hereunder shall pass pursuant to the Participant's will or by the laws of
descent and distribution.
8.6 Restricted Share Units. In the discretion of the Committee, the Committee may award a Participant Equity
Awards in the form of Restricted Share Units, which shall be subject to such terms, restrictions on transfer
and such forfeiture conditions as the Committee deems appropriate.
ARTICLE IX
PERFORMANCE AWARDS
9.1 Performance Awards. The Committee may award Performance Awards in the form of (a) performance
shares or units valued by reference to shares of Common Stock or (b) performance units, which are units
valued by reference to financial measures or property other than Common Stock, all of which shall be
subject to such terms and conditions and other restrictions as the Committee shall assign. At the time of
making grants of Performance Awards, the Committee shall establish such terms and conditions as it shall
determine applicable to such Awards. Performance Awards may be paid out in cash, Common Stock,
Restricted Shares, other property or a combination thereof. Recipients of Performance Awards are not
required to provide consideration other than the rendering of service.
9.2 Performance Goals. The Committee may determine that an Award shall be subject to the satisfaction of
such performance goals as established by the Committee. As determined by the Committee, achievement of
the performance goals may be measured (a) individually, alternatively or in any combination, (b) with
10
2011 ETI Rate Case 8-294
Exhibit KGG-2
2011 TX Rate Case
Page 11 of 14
respect to Entergy, a subsidiary, division, business unit, product line, product, or any combination of the
foregoing, or (c) on an absolute basis, or relative to a target, to a designated comparison group, to results in
other periods, to an index, or to other external measures. In determining whether a performance goal is met,
the Committee may exclude the impact of any event or occurrence which the Committee determines should
appropriately be excluded, such as a restructuring or other nonrecurring charge, an event either not directly
related to the operations of Entergy or not within the reasonable control of Entergy's management, or a
change in accounting standards required by U.S. generally accepted accounting principles.
9.3 Performance-Based Compensation. For an Award that is subject to performance goals and that is intended
to qualify as "performance-based compensation" under Code Section 162(m), the following additional
provisions shall apply: (a) the applicable performance goals will be based upon or may relate to one or any
combination of business criteria such as the performance, efficiency, or profitability measured by specified
levels or of growth in one or more of the following business criteria as the Committee may determine:
EBITDA, EBIT, stock price, total shareholder return, market share, sales, earnings per share, costs,
operating income, net income, operating cash flow, cash flow, net cash flow, fuel cost per million BTU,
costs per kilowatt hour, retained earnings, budget achievement, return on equity, return on assets, return on
capital employed, return on invested capital, productivity, return on sales, completion of acquisitions, cash
available to parent, net operating profit after taxes (NOPAT), economic value added (EVA), expense
spending, O&M expense, expense, O&M or capital/kwh, capital spending, gross margin, net margin,
market capitalization, market value, debt ratio, equity ratio, return on assets, profit margin, customer
growth, or customer satisfaction. The Performance Goals may be stated in terms of absolute 1evels or
relative to another company or companies or to an index or indices; (b) the Committee may adjust
downwards, but not upwards, the amount payable pursuant to such Award upon attainment of the
performance goals; (c) the Committee may not waive the achievement of the applicable performance goals
except in the case of the death or disability of the grantee, or under such other conditions where such waiver
will not jeopardize the treatment of other Awards as "performance-based compensation" under Section
162(m); (d) the Award shall otherwise comply with the requirements of Code Section 162(m), or any
successor provision thereto, and the regulations thereunder; (e) the Award and payment of any Award under
this Plan with respect to a relevant Performance Period shall be contingent upon the attainment of the
applicable Performance Goals. The Committee shall certify in writing prior to payment any such Award
that such applicable Performance Goals relating to the Award are satisfied. Approved minutes of the
Committee may be used for this purpose. All Awards to Covered Participants under this Plan shall be
further subject to such other conditions, restrictions, and requirements as the Committee may determine to
be necessary or appropriate. The value of Performance Units payable to a single Covered Participant
pursuant to this Plan shall not exceed .5% of Operating Cash Flow during any applicable Performance
Period.
ARTICLE X
OTHER STOCK-BASED AWARDS
10.1 Terms of Award. Subject to the limits described in Section 3.3 of this Plan, the Committee may make
Other Stock-Based Awards as it deems appropriate. The terms and conditions of any Other Award shall be
set forth in the applicable Award agreement or otherwise by the Committee. The circumstances (including
any applicable Performance Measures) under which, and the number, if any, of, shares of Common Stock or
the amount of cash that shall then become payable to the holder oft he A ward shall be set forth in the
applicable agreement or otherwise. The Committee shall in its discretion determine the timing of payment
of the Award.
10.2 Dividend Equivalent. The Committee may grant an A ward that confers upon the Participant a right to
receive cash, Common Stock, other Awards or other property equal in value to dividends paid with respect
to a specified number of shares of Common Stock.
11
2011 ETI Rate Case 8-295
Exhibit KGG-2
2011 TX Rate Case
Page 12 of 14
ARTICLE XI
TERMINATION OR AMENDMENT OF THE PLAN
11.1 Termination or Amendment. The Committees hall have the right, authority and power to a Iter, a mend,
modify, suspend, revoke or terminate the Plan in whole or in part at any time, including the adoption of
amendments deemed necessary or desirable to qualify the Awards under the laws of various states and
under rules and regulations promulgated by the Securities and Exchange Commission with respect to
officers and directors who are subject to the provisions of Section 16 of the 1934 Act, to comply with any
applicable provisions of the Code, including Code Section 162(m), or to correct any defect or supply any
omission or reconcile any inconsistency in the Plan or in any Award granted under the Plan, without the
approval of Entergy's shareholders. However, no action shall be taken without the approval of Entergy's
shareholders that (a) would cause the Plan to no longer comply with Rule 16b-3, or any other regulatory
requirements; or (b) materially increase the benefits accruing to participants under the Plan, materially
increase the number of securities that may be issued under the Plan, or materially modify the requirements
for participation in the Plan. In addition, if exemption from Code Section 162(m) deduction limits is to be
continued, any such amendment shall be made with Board and shareholder approval if necessary to comply
with the requirements for the qualified performance-based compensation exception under Code Section
162(m). Unless authorized by a majority vote of the shareholders of Entergy Corporation, once determined
by the Committee, no price of any Option shall be decreased.
11.2 Restrictions on Amendment or Termination. Except as provided in Section 4.7 of the Plan, no amendment
or termination or modification of the Plan shall in any manner adversely affect any Award previously
granted without the consent of the Participant, except that prior to a Change in Control, the Committee may
amend or modify the Plan in a manner that does adversely affect Awards previously granted upon a finding
by the Committee that the amendment or modification is in the best interest of holders of outstanding
Awards affected by the amendment or modification.
ARTICLE XII
GENERAL PROVISIONS
12.1 Adjustments Upon Changes in Capitalization. Notwithstanding any other provisiOn of the Plan, the
Committee may, at any time, make or provide for such adjustments to the Plan, to the number and class of
shares available thereunder or to any outstanding Options, Restricted Shares, Equity Awards or Other
Stock-Based Awards as it shall deem appropriate to prevent dilution or enlargement of rights, including
adjustments in the event of distributions to holders of Common Stock other than a normal cash dividend,
changes in the outstanding Common Stock by reason of stock dividends, stock splits, recapitalizations,
mergers, consolidations, combinations ore xchanges of shares, separations, reorganizations, 1iquidations
and the like. Any such determination by the Committee shall be conclusive.
12.2 Fractional Shares. The Employer shall not be required to deliver any fractional share of Common Stock
but may pay, in lieu thereof, the Fair Market Value of such fractional share to the Participant or the
Participant's beneficiary or estate, as the case may be. For purposes of this Section 12.2, the Fair Market
Value shall be determined as of the following dates: (i) the date on which restrictions lapse for Restricted
Shares or Restricted Share Units, (ii) the date of delivery of Performance Units, (iii) the maturity date for
Equity Awards other than Restricted Share Units or Performance Units, or (iv) in any case, such other
dates the Committee may determine.
12.3 Tax Withholdings. Subject to such terms and conditions as may be established by the Committee, the
Participant shall pay to Entergy any amount necessary to satisfy applicable federal, state or local tax
withholding requirements attributable to an Award of Options, Restricted Shares, Performance Units or
Equity Awards under this Plan promptly upon notification of the amounts due. The Committee may permit
such amount to be paid by the Participants to be withheld from the shares of Common Stock that otherwise
12
2011 ETI Rate Case 8-296
Exhibit KGG-2
2011 TX Rate Case
Page 13 of 14
would be distributed to such Participant upon the exercise of an Option, the lapse of restrictions applicable
to Restricted Shares, the payment of Performance Units or the maturity of Equity Awards, as applicable, or
a combination of cash and shares of such Common Stock. Shares related to that portion of an Award
utilized for the payment of withholding taxes shall not again be available for Awards under the Plan.
12.4 Legal and Other Requirements. The obligation to sell and deliver Common Stock under the Plan shall be
subject to all applicable laws, regulations, rules and approvals, including, but not by way of limitation, the
effectiveness of a registration statement under the Securities Act of 1933 if deemed necessary or appropriate
by Entergy. Certificates for shares of Common Stock issued hereunder may be legended as the Committee
shall deem appropriate. Entergy and the Committee reserve the right to restrict, in whole or in part, the
delivery of Common Stock or other securities pursuant to any Award prior to the satisfaction of all legal
requirements relating to the issuance of such Common Stock or other securities, to their registration,
qualification or listing or to an exemption from registration, qualification or listing.
12.5 Award Agreements. All Awards shall be documented in a written or electronic agreement in a form
approved by the Committee, which shall include the terms and conditions of the Award.
12.6 Effect on Other Plans. Awards may be granted singly, in combination or in tandem (except where
prohibited by applicable law) and may be made in combination or tandem with or as alternatives to,
awards or grants under any other employee plan maintained by a System Company; provided that the
adoption of the Plan shall have no effect on awards made or to be made pursuant to other stock plans
covering the employees of any System Company or successors thereto. Awards under the Plan shall not
constitute earnings for purposes of any pension plan covering employees of any System Company except
as otherwise expressly provided in any such pension plan.
12.7 No Entitlements. A Participant's rights, if any, in respect of or in connection with any Award are derived
solely from the discretionary decision to permit the individual to participate in the Plan and to benefit from
a discretionary Award. By accepting an A ward under the Plan, a Participant expressly acknowledges that
there is no obligation on the part of Entergy, the Committee, or any other entity or individual to continue the
Plan and/or grant any additional Awards. Any Award granted hereunder is not intended to be compensation
of a continuing or recurring nature, or part of a Participant's normal or expected compensation, and in no
way represents any portion of a Participant's salary, compensation, or other remuneration for purposes of
pension benefits, severance, redundancy, resignation or any other purpose.
12.8 No Right toE mployment or Service. Neither the Plan nor any Award granted under the Plan shall be
deemed to give any individual aright to remain an employee, consultant or director of Entergy or any
System Company. Entergy and any System Company reserves the right to terminate the service of any
person at any time, and for any reason, subject to applicable laws, Entergy's Articles of Incorporation and
Bylaws and a written employment agreement (if any), and such terminated person shall be deemed
irrevocably to have waived any claim to damages or specific performance for breach of contract or
dismissal, compensation for loss of office, tort or otherwise with respect to the Plan or any outstanding
Award that is forfeited and/or is terminated by its terms or to any future Award.
12.9 Notices. Every direction, revocation or notice authorized or required by the Plan shall be deemed delivered
to Entergy on the date it is personally delivered to the Secretary of Entergy at its principal executive
offices or three business days after it is sent by registered or certified mail, postage prepaid, addressed to
the Secretary at such offices, and shall be deemed delivered to a Participant on the date it is personally
delivered to him or three business days after it is sent by registered or certificate mail, postage prepaid,
addressed to him at the last address shown for him on the records of Entergy and its Subsidiaries.
12.10 Applicable Law. All questions pertaining to the validity, construction and administration of the Plan and
rights and benefits granted hereunder shall be determined in conformity with the laws of the State of
Delaware, to the extent not preempted or controlled by the laws of the United States and regulations
thereunder.
13
2011 ETI Rate Case 8-297
Exhibit KGG-2
2011 TX Rate Case
Page 14 of 14
12.11 Funding. The Plan shall be totally unfunded. No Participant shall have any interest in any fund or specific
asset of an Employer by reason of the Plan.
ARTICLE XIII
CHANGE IN CONTROL
13.1 Accelerated Vesting. Notwithstanding anything stated herein to the contrary, but subject to any federal
securities law restrictions on sale and exercise, in the event of a Change in Control:
(a) with respect to Restricted Shares or other Awards subject to restrictions and issued under the Plan,
all restrictions imposed hereunder shall lapse effective as ofthe date of the Change in Control;
(b) if during a Performance Period(s) applicable to a Performance Award granted under the Plan, a
Participant shall earn the number of performance shares or performance units which the Participant
would have earned as if target performance under the Award was obtained; and
(c) any outstanding Options that are not vested shall become vested and exercisable effective as of the
date of a Change in Control. If a Participant's employment or service is terminated within 24
months following the effective date of a Change in Control, any such vested and exercisable
Options may be exercised within the remaining term of the Option Award.
13.2 Source of Payments. Within thirty (30) days following the date of a Change in Control, or at such other
time as the System Company may determine in its complete discretion, a System Company may make a
single irrevocable lump sum contribution to the Trust for Deferred Payments of Entergy Corporation and
Subsidiaries ("Trust") pursuant to the terms and conditions described in such Trust. To the extent such a
Trust is created, it shall be a "grantor" trust under the Internal Revenue Code, and the establishment and
funding of such Trust is not intended to cause Participants to realize current income on amounts contributed
thereto, and the Trust shall be so interpreted.
14
2011 ETI Rate Case 8-298
Exhibit KGG-3
2011 TX Rate Case
Page 1 of 23
Exhibit KGG-3 Texas Rate Case
2008 – 2010 PERFORMANCE UNIT PROGRAM SUMMARY
1. OBJECTIVES
The Performance Unit Program is designed to strengthen the link between executive
compensation and long term shareholder value.
The Performance Unit Program complements the Executive Annual Incentive Plan by
tying payouts to the total return to shareholders over a three-year performance period.
2. WHAT ARE PERFORMANCE UNITS?
Performance Units are phantom shares of Entergy Corporation common stock. Each
Performance Unit equals the cash value of one share of Entergy common stock. Each
Unit also earns the cash equivalent of the dividends paid during the three-year
performance period.
Participants earn Performance Units based on their performance relative to corporate
performance measures and goals.
At the end of the performance period, restrictions are lifted on Units earned and their
corresponding cash dividends, as determined by the performance measures. The cash
value of those earned Units plus accrued dividends is either paid to participants in early
2011 or deferred in that same time period, if so elected.
3. KEY DESIGN FEATURES
Participants will earn Performance Units as follows:
0% of "Target" for achieving less than “Minimum” performance.
10% of "Target" for achieving “Minimum” performance.
100% of "Target" for achieving “Target” performance.
250% of "Target" for achieving “Maximum” performance.
Performance Units earned will be calculated by using the actual performance level
achieved between “Minimum” (10%), “Target” (100%) and “Maximum” (250%)
performance – rounded to the nearest whole Unit. In no case, however, may a
participant payout exceed 250% of the target.
The value associated with the Units earned and their accrued dividends will be paid in
early 2011 (following the three-year performance period) or deferred -- based upon each
participant’s election.
Dividends will be accrued only on the Performance Units earned during the 2008 -2010
performance period.
Executives may elect to defer up to 100% of the value associated with the Units earned
including accrued dividends under either the Executive Deferred Compensation Plan
(EDCP) or the Equity Ownership Plan (EOP). The plan selected will determine how the
executive’s deferral is invested.
1
2011 ETI Rate Case 8-299
Exhibit KGG-3
2011 TX Rate Case
Page 2 of 23
Exhibit KGG-3 Texas Rate Case
2008 – 2010 PERFORMANCE UNIT PROGRAM SUMMARY
Each participant must provide his/her irrevocable deferral election (to either receive the
earned Units and dividends in early 2011 or to defer payment) in accordance with
Entergy’s deferral process. Otherwise, the value of the accrued Performance Units and
dividends will be paid in cash in early 2011.
To earn Performance Units, participants must be active employees at the end of the
Performance Period (12/31/2010) unless retirement, death or disability occurs.
Participants include all Entergy System management level 1-4 employees.
Retirement, death or disability will cause the Performance Units earned to be
prorated for the number of full months of participation.
Participants added to the Program after the beginning of the performance period
will have their Performance Units prorated to reflect the number of full months as
a participant. To receive an award, participation must commence no later than
January 1, 2010.
Participants whose Management Level changes during the performance period
will have their Performance Units prorated to reflect the number of full months as
a participant in each of those levels.
Participants demoted below an eligible System Management Level during the
performance period will have their Performance Units prorated to reflect the
number of full months at an eligible System Management Level.
No single participant may be granted Performance Units whose total value exceeds .5%
of Entergy’s operating cash flow, and the total value of performance units granted to all
of the named executive officers in Entergy’s proxy statement may not exceed 1% of
operating cash flow.
4. 2008 - 2010 PERFORMANCE UNIT PROGRAM GOALS AND PEER GROUP
As the following chart illustrates, performance is measured by Entergy’s Total Shareholder
Return (TSR) relative to the other companies that comprise the Philadelphia Utilities Index
over the three-year performance period. Minimum, Target and Maximum performance levels
are set in terms of Entergy’s TSR performance against the Philadelphia Utilities Index
quartiles.
Quartiles: 4 3 2 1
Performance
Zero Minimum Target Maximum
Levels:
25th percentile and 25th to 50th 50th to 75th 75th percentile and
TSR Ranges:
below percentiles percentiles above
Interpolate between Interpolate between
Minimum and Target Target and Maximum Payout
Payouts: No Payout Maximum
(10% to 100% of (250% of Target)
Target) (100% to 250% of
2
2011 ETI Rate Case 8-300
Exhibit KGG-3
2011 TX Rate Case
Page 3 of 23
Exhibit KGG-3 Texas Rate Case
II 2008 – 2010 PERFORMANCE UNIT PROGRAM SUMMARY
I
Target)
3
2011 ETI Rate Case 8-301
Exhibit KGG-3
2011 TX Rate Case
Page 4 of 23
Exhibit KGG-3 Texas Rate Case
2008 – 2010 PERFORMANCE UNIT PROGRAM SUMMARY
A TSR ranking anywhere in the first quartile gains a maximum award of 250% of Target.
A TSR ranking in the fourth quartile (bottom) quartile is below the minimum performance
level resulting in no award (zero pay out).
A TSR ranking in the second and third quartiles is calculated linearly based on where
Entergy ranks between the minimum and the median (target), or the median (target) and the
maximum.
The company ranking last in the 3rd quartile defines minimum performance.
Target performance is defined as the median TSR
The company ranking first in the 1st quartile defines maximum performance.
The current listing of companies in the Philadelphia Utilities Index includes the following 20
companies:*
Ameren Corp. Entergy Corp.
American Electric Power Exelon Corp.
AES Corp. Firstenergy Corp.
Constellation Energy Group FPL Group, Inc.
CenterPoint Energy Northeast Utilities
Dominion Resources PG&E Corp
DTE Energy Holding Co. Public Service Enterprise
Duke Energy Corp. Progress Energy, Inc.
Consolidated Edison Southern Co.
Edison International XCEL Energy, Inc.
* as of January 2, 2008
Total shareholder return is the difference between the market price of Entergy Corporation
common stock at the beginning from the market price at the end of the performance period, plus
the dividends received during the same period, plus the investment return on those reinvested
dividends divided by the share price at the beginning of the performance period.
Example:
Date Closing Stock Price
12/31/07 (Beginning of Period) $116.50 (actual)
12/31/10 (End of Period) $136.50 (estimated)
Difference in Market Price $20.00 (estimated)
Assume also that dividends paid to shareholders during the three-year performance period
are $0.75 per quarter or $9.00 for the three-year period. For the purposes of the Total
4
2011 ETI Rate Case 8-302
Exhibit KGG-3
2011 TX Rate Case
Page 5 of 23
Exhibit KGG-3 Texas Rate Case
2008 – 2010 PERFORMANCE UNIT PROGRAM SUMMARY
Return calculation, we further assume that dividends are immediately reinvested in Entergy
Corporation common stock, as they are paid, producing a reinvestment return of $0.69 per
share.
Total Return during the three-year Performance Period = (Difference in Market Price +
Dividends Paid + Reinvestment Return on Dividends) divided by the Beginning Stock
Price and would be calculated as follows:
Total Return = ($20.00 + $9.00 + $0.69) divided by $116.50
Total Return = 25.48%
5. TAX TREATMENT EXAMPLE (Please consult your tax advisor)
The Company is obligated to withhold taxes on the value of the Performance Units and
dividends earned by participants. The following is an example of a typical situation
encountered by a participant. Individual tax circumstance may vary.
The participant’s “taxable event” should occur at the time of payment; i.e. either in
early 2011, following the three-year performance period, or at the end of the
deferral period, if so elected.
If immediate distribution is elected, then a Participant’s tax withholding requirements are
satisfied as described in the following example:
Restrictions lifted on 1,000 Units
Market value (at a price of $136.50 per Unit) $136,500.00
Dividend equivalent cash on 1,000 Units
($9.00 per share per year for 3 years) 9,000.00
Total reportable W-2 taxable income $145,500.00
Tax Withholding Applied to Reportable Income
Federal income tax (at the supplemental 25% rate) $ 36,375.00
State income tax (e.g., Arkansas @ 7%) 10,185.00
FICA tax (6.20%) 9,021.00
Medicare tax (1.45%) 2,109.75
Total tax withholding $ 57,690.75
Participant receives net cash payment of $87,809.25
If deferral is elected, then the FICA and Medicare tax amounts indicated above are withheld
in early 2011. Federal and state income taxes are deferred until the payment is made.
5
2011 ETI Rate Case 8-303
Exhibit KGG-3
2011 TX Rate Case
Page 6 of 23
Exhibit KGG-3 Texas Rate Case
2008 – 2010 PERFORMANCE UNIT PROGRAM SUMMARY
6
2011 ETI Rate Case 8-304
Exhibit KGG-3
2011 TX Rate Case
Page 7 of 23
Exhibit KGG-3 Texas Rate Case
2009 – 2011 PERFORMANCE UNIT PROGRAM SUMMARY
1. OBJECTIVES
The Performance Unit Program is designed to strengthen the link between executive
compensation and long term shareholder value.
The Performance Unit Program complements the Executive Annual Incentive Plan by
tying payouts to the total return to shareholders over a three-year performance period.
2. WHAT ARE PERFORMANCE UNITS?
Performance Units are phantom shares of Entergy Corporation common stock. Each
Performance Unit equals the cash value of one share of Entergy common stock. Each
Unit also earns the cash equivalent of the dividends paid during the period of your active
participation in the Plan. (Note: You will only be eligible to receive dividends paid during
the time you were an active participant.)
Participants earn Performance Units based on Entergy’s performance relative the
financial performance of a select group of Utility peers.
At the end of the performance period, restrictions are lifted on Units earned and their
corresponding cash dividends, as determined by the performance measures. The cash
value of those earned Units plus accrued dividends is either paid to participants in early
2012 or deferred in that same time period, if so elected.
3. KEY DESIGN FEATURES
Participants will earn Performance Units as follows:
0% of "Target" for achieving less than “Minimum” performance.
10% of "Target" for achieving “Minimum” performance.
100% of "Target" for achieving “Target” performance.
250% of "Target" for achieving “Maximum” performance.
Performance Units earned will be calculated by using the actual performance level
achieved between “Minimum” (10%), “Target” (100%) and “Maximum” (250%)
performance – rounded to the nearest whole Unit. In no case, however, may a
participant payout exceed 250% of the target.
The value associated with the Units earned and their accrued dividends (earned for the
period of participation only) will be paid in early 2012 (following the three-year
performance period) or deferred -- based upon each participant’s election.
Dividends will be accrued only on the Performance Units earned during the 2009 -2011
performance period and only for the period of participation.
Executives may elect to defer up to 100% of the value associated with the Units earned
including accrued dividends under either the Executive Deferred Compensation Plan
1
2011 ETI Rate Case 8-305
Exhibit KGG-3
2011 TX Rate Case
Page 8 of 23
Exhibit KGG-3 Texas Rate Case
2009 – 2011 PERFORMANCE UNIT PROGRAM SUMMARY
(EDCP) or the Equity Ownership Plan (EOP). The plan selected will determine how the
executive’s deferral is invested.
2
2011 ETI Rate Case 8-306
Exhibit KGG-3
2011 TX Rate Case
Page 9 of 23
Exhibit KGG-3 Texas Rate Case
2009 – 2011 PERFORMANCE UNIT PROGRAM SUMMARY
Each participant must provide his/her irrevocable deferral election in order to defer
payment in accordance with Entergy’s deferral process. Otherwise, the value of the
accrued Performance Units and dividends will be paid in cash in early 2012.
To earn Performance Units, participants must be active employees at the end of the
Performance Period (12/31/2011) unless retirement, death or disability occurs.
Participants include all Entergy System management level 1-4 employees.
A Retiree must have been an Active Participant for a minimum of twelve months in
order to receive a payout. Eligible Retirees will be entitled to a pro-rated payout
for the number of full months of participation.
Participants who retire prior to the completion of twelve months of participation will
not be eligible for a payout.
Eligible Retirees will receive dividends only for the period of time in which they
are an Active Participant. For example if you Retire on January 1, 2010, you will
be eligible for pro-rated units for the twelve months in 2009 plus dividends earned
only in 2009.
Death or disability will cause the Performance Units earned while employed as an
eligible participant to be prorated for the number of full months of participation.
Participants added to the Program after the beginning of the performance period
will have their Performance Units prorated to reflect the number of full months as
a participant. Participants added to the program during the eligible performance
cycle will be eligible for dividends paid only during the period in which they are
active Participants.
To receive an award, participation must commence no later than January 1, 2011.
That is a participant who becomes eligible for the Performance Unit Program will
not be added to an existing program after January 1st of the final year of the
program.
Participants whose Management Level changes during the performance period
will have their Performance Units prorated to reflect the number of full months as
a participant in each of those levels.
Participants demoted below an eligible System Management Level during the
performance period will have their Performance Units prorated to reflect the number of
full months at an eligible System Management Level
No single participant may be granted Performance Units whose total value exceeds .5% of
Entergy’s operating cash flow, and the total value of performance units granted to all of the
named executive officers in Entergy’s proxy statement may not exceed 1% of operating cash
flow.
3
2011 ETI Rate Case 8-307
Exhibit KGG-3
2011 TX Rate Case
Page 10 of 23
Exhibit KGG-3 Texas Rate Case
2009 – 2011 PERFORMANCE UNIT PROGRAM SUMMARY
4. 2009 - 2011 PERFORMANCE UNIT PROGRAM GOALS AND PEER GROUP
As the following chart illustrates, performance is measured by Entergy’s Total Shareholder
Return (TSR) relative to the other companies that comprise the Philadelphia Utilities Index
over the three-year performance period. Minimum, Target and Maximum performance levels
are set in terms of Entergy’s TSR performance against the Philadelphia Utilities Index
quartiles.
Quartiles: 4 3 2 1
Performance
Zero Minimum Target Maximum
Levels:
25th percentile and 25th to 50th 50th to 75th 75th percentile and
TSR Ranges:
below percentiles percentiles above
Interpolate between
Interpolate between
Target and
Minimum and Target Maximum Payout
Payouts: No Payout Maximum
(10% to 100% of (250% of Target)
(100% to 250% of
Target)
Target)
A TSR ranking anywhere in the first quartile gains a maximum award of 250% of Target.
A TSR ranking in the fourth quartile (bottom) quartile is below the minimum performance
level resulting in no award (zero pay out).
A TSR ranking in the second and third quartiles is calculated linearly based on where
Entergy ranks between the minimum and the median (target), or the median (target) and the
maximum.
The company ranking last in the 3rd quartile defines minimum performance.
Target performance is defined as the median TSR
The company ranking first in the 1st quartile defines maximum performance.
The current listing of companies in the Philadelphia Utilities Index includes the following 20
companies:*
Ameren Corp. Entergy Corp.
American Electric Power Exelon Corp.
AES Corp. Firstenergy Corp.
Constellation Energy Group FPL Group, Inc.
CenterPoint Energy Northeast Utilities
Dominion Resources PG&E Corp
DTE Energy Holding Co. Public Service Enterprise
Duke Energy Corp. Progress Energy, Inc.
Consolidated Edison Southern Co.
Edison International XCEL Energy, Inc.
4
2011 ETI Rate Case 8-308
Exhibit KGG-3
2011 TX Rate Case
Page 11 of 23
Exhibit KGG-3 Texas Rate Case
2009 – 2011 PERFORMANCE UNIT PROGRAM SUMMARY
* as of January 2, 2008
Total shareholder return is the difference between the market price of Entergy Corporation
common stock at the beginning from the market price at the end of the performance period,
plus the dividends received during the same period, plus the investment return on those
reinvested dividends divided by the share price at the beginning of the performance period.
Example:
Date Closing Stock Price
01/01/09 (Beginning of Period) $83.13 (actual closing price on 12/31/208)
12/31/11 (End of Period) $103.13 (estimated)
Difference in Market Price $20.00 (estimated)
Assume also that dividends paid to shareholders during the three-year performance period
are $0.75 per quarter or $9.00 for the three-year period. For the purposes of the Total
Return calculation, we further assume that dividends are immediately reinvested in Entergy
Corporation common stock, as they are paid, producing a reinvestment return of $0.95 per
share.
Total Return during the three-year Performance Period = (Difference in Market Price +
Dividends Paid + Reinvestment Return on Dividends) divided by the Beginning Stock
Price and would be calculated as follows:
Total Return = ($20.00 + $9.00 + $0.95) divided by $83.13
Total Return = 36.03%
5. TAX TREATMENT EXAMPLE (Please consult your tax advisor)
The Company is obligated to withhold taxes on the value of the Performance Units and
dividends earned by participants. The following is an example of a typical situation
encountered by a participant. Individual tax circumstance may vary.
The participant’s “taxable event” should occur at the time of payment; i.e. either in
early 2012, following the three-year performance period, or at the end of the
deferral period, if so elected.
5
2011 ETI Rate Case 8-309
Exhibit KGG-3
2011 TX Rate Case
Page 12 of 23
Exhibit KGG-3 Texas Rate Case
2009 – 2011 PERFORMANCE UNIT PROGRAM SUMMARY
If immediate distribution is elected, then a Participant’s tax withholding requirements are
satisfied as described in the following example:
Restrictions lifted on 1,000 Units
Market value (at a price of $103.13 per Unit) $103,130.00
Dividend equivalent cash on 1,000 Units
($9.00 per share per year for 3 years) 9,000.00
Total reportable W-2 taxable income $112,130.00
Tax Withholding Applied to Reportable Income
Federal income tax (at the supplemental 25% rate) $ 28,032.50
State income tax (e.g., Arkansas @ 7%) 7,849.10
FICA tax (6.20%) 6,952.06
Medicare tax (1.45%) 1,625.89
Total tax withholding $ 44,459.55
Participant receives net cash payment of $67,670.46
If deferral is elected, then the FICA and Medicare tax amounts indicated above are withheld
in early 2012. Federal and state income taxes are deferred until the payment is made.
6
2011 ETI Rate Case 8-310
Exhibit KGG-3
2011 TX Rate Case
Page 13 of 23
2011‐2013
Performance Unit Program Summary
TABLE OF CONTENTS
Program Objectives          1
What are Performance Units?        1
Key Design Features          2
Performance Unit Goals and Peer Group     4
Example of Calculation of Total Shareholder Return  5
Tax Treatment and Example        6
PROGRAM OBJECTIVES
The  Performance  Unit  Program  is  designed  to  strengthen  the  link  between  executive
compensation and long term shareholder value.
The  Performance  Unit  Program  complements  the  Executive  Annual  Incentive  Plan  by
linking payouts to the total return to shareholders over a three‐year performance period.
WHAT ARE PERFORMANCE UNITS?
Performance  Units  are  phantom  shares  of  Entergy  Corporation  common  stock.    Each
Performance Unit equals the cash value of one share of Entergy common stock at the end
of  a  three‐year  performance  cycle.  Each  Unit  also  earns  the  cash  equivalent  of  the
dividends paid during the period of your active participation in the Plan. (Note: You will be
eligible to receive dividends paid only for the time you were an active participant.)
Participants  earn  Performance  Units  based  on  Entergy’s  performance  relative  to  the
financial performance of a select group of Utility peers.
At the end of the performance period, as determined by the performance measures and
subject to Personnel Committee approval, the cash value of the earned Units plus accrued
dividends  are  either  paid  to  participants  soon  after  the  end  of  the  performance  cycle  or
deferred in that same time period, if so elected.
2011 ETI Rate Case 8-311
Exhibit KGG-3
2011 TX Rate Case
Page 14 of 23
KEY DESIGN FEATURES
Eligibility to Participate
Participants include all Entergy System management level 1 through 4 employees.
Performance units are being granted for the 2011‐2013 three year performance cycle.
To  earn  Performance  Units,  you  must  be  an  active  employee  at  the  end  of  the
Performance Period (12/31/2013) unless you retire, become disabled or die during the
performance period.
A Retiree must have been an active participant for a minimum of twelve months in order
to receive a prorated payout.   Participants who retire prior to the completion of twelve
months of participation will not be eligible for a payout.
Participants  can  enter  the  plan,  during  the  performance  cycle,  however  to  receive  an
award, participation must commence no later than January 1, 2013.  That is, a participant
who becomes eligible for the Performance Unit Program will not be added to an existing
program after January 1st of the final year of the program.
No single participant may be granted Performance Units whose total value exceeds .5%
of Entergy’s operating cash flow, and the total value of performance units granted to all
of  the  named  executive  officers  in  Entergy’s  proxy  statement  may  not  exceed  1%  of
operating cash flow.
How Performance Units Payouts are Calculated
Participants will earn Performance Units as follows:
¾ 0% of "Target" for achieving less than “Minimum” performance.
¾ 25% of "Target" for achieving “Minimum” performance.
¾ 100% of "Target" for achieving “Target” performance.
¾ 200% of "Target" for achieving “Maximum” performance.
Performance Units earned are calculated by using the actual performance level achieved
between  “Minimum”  (25%),  “Target”  (100%)  and  “Maximum”  (200%)  performance,
rounded  to  the  nearest  whole  Unit.    In  no  case,  however,  may  a  participant  payout
exceed 200% of the target.
Dividends  accrue  only  on  the  Performance  Units  earned  during  the  2011‐2013
performance period and only for the period of active participation.
The value associated with the Units earned and their accrued dividends (earned for the
period  of  participation  only)  will  be  paid  in  early  2014  (following  the  three‐year
performance period) or deferred based upon each participant’s election.
2
2011 ETI Rate Case 8-312
Exhibit KGG-3
2011 TX Rate Case
Page 15 of 23
KEY DESIGN FEATURES CONTINUED
Pro‐rated Payouts for Partial Program Participation
Retirees  with  at  least  12  months  of  participation  in  the  program  will  be  entitled  to  a  pro‐
rated payout for the number of full months of participation.
Eligible Retirees will receive dividends only for the period of time in which they are an Active
Participant.  For example if you retire on January 1, 2012, you will be eligible for pro‐rated
units for the twelve months in 2011 plus dividends earned only in 2011.
Death  or  disability  will  cause  the  Performance  Units  earned  while  employed  as  an  eligible
participant to be prorated for the number of full months of participation.
Participants  whose  Management  Level  changes  during  the  performance  period  will  have
their  Performance  Units  prorated  to  reflect  the  number  of  full  months  as  a  participant  in
each of those levels.
Participants added to the Program after the beginning of the performance period will have
their  Performance  Units  prorated  to  reflect  the  number  of  full  months  as  a  participant.
Participants demoted below an eligible System Management Level during the performance
period will have their Performance Units prorated to reflect the number of full months at an
eligible System Management Level
Deferral Election
You may elect to defer up to 100% of the value associated with the Units earned including
accrued  dividend  equivalents  under  either  the  Executive  Deferred  Compensation  Plan
(EDCP)  or  the  Equity  Ownership  Plan  (EOP).    The  plan  selected  will  determine  how  your
elected deferral is invested.
You must provide an irrevocable deferral election in order to defer payment in accordance
with Entergy’s deferral process.  Otherwise, the value of the accrued Performance Units and
dividends will be paid to you in cash in early 2014.
3
2011 ETI Rate Case 8-313
Exhibit KGG-3
2011 TX Rate Case
Page 16 of 23
PERFORMANCE UNIT PROGRAM GOALS AND PEER GROUP
As  the  following  chart  illustrates,  performance  is  measured  by  Entergy’s  Total  Shareholder
Return  (TSR)  relative  to  the  other  companies  that  comprise  the  Philadelphia  Utilities  Index
over the three‐year performance period. Minimum, Target and Maximum performance levels
are set in terms of Entergy’s TSR performance against the Philadelphia Utilities Index quartiles.
Quartiles:  4  3  2  1
Performance
Zero  Minimum  Target  Maximum
Levels:
25th percentile  25th to 50th  50th to 75th  75th percentile
TSR Ranges:
and below  percentiles  percentiles   and above
Interpolate
Interpolate between
between Target  Maximum
Minimum and Target
Payouts:  No Payout  and Maximum   Payout
(25% ‐ 100% of
(100%‐ 200% of  (200% of Target)
Target)
Target)
Entergy ranking in the first 1st quartile defines maximum performance.
Target performance is defined as Entergy earning the median TSR.
Entergy ranking last in the 3rd quartile defines minimum performance level.
Entergy TSR ranking anywhere in the first quartile earns a maximum award of 200% of Target.
Entergy TSR ranking in the second and third quartiles is calculated linearly based on where
Entergy ranks between the minimum and the median (target), or the median (target) and the
maximum.
Entergy TSR ranking in the fourth quartile (bottom) quartile is below the minimum
performance level resulting in no award (zero pay out).
The current listing of companies in the Philadelphia Utilities Index includes the following 19
companies:
Ameren Corp.  Entergy Corp.
American Electric Power  Exelon Corp.
AES Corp.  FirstEnergy Corp.
Constellation Energy Group  Northeast Utilities
CenterPoint Energy  NextEra Energy
DTE Energy Holding Co.  PG&E Corp
Duke Energy Corp.  Public Service Enterprise Group
Consolidated Edison  Progress Energy, Inc.
Edison International  Southern Company
Xcel Energy, Inc.
4
2011 ETI Rate Case 8-314
Exhibit KGG-3
2011 TX Rate Case
Page 17 of 23
PERFORMANCE UNIT PROGRAM GOALS AND PEER GROUP CONTINUED
Total  Shareholder  Return  (TSR)  is  the  difference  between  the  market  price  of  Entergy
Corporation  common  stock  at  the  beginning  from  the  market  price  at  the  end  of  the
performance period, plus the dividends received during the same period, plus the investment
return  on  those  reinvested  dividends  divided  by  the  share  price  at  the  beginning  of  the
performance period.
Example:
Date  Closing Stock Price
01/01/11 (Beginning of Period)  $70.83 (actual closing price on 12/31/2010)
12/31/13 (End of Period)  $82.03 (estimated)
Difference in Market Price  $12.00 (estimated)
Assume also that dividends paid to shareholders during the three‐year performance period are
$0.83  per  quarter  or  $9.96  for  the  three‐year  period.    For  the  purposes  of  the  Total  Return
calculation,  we  further  assume  that  dividends  are  immediately  reinvested  in  Entergy
Corporation  common  stock,  as  they  are  paid,  producing  a  reinvestment  return  of  $0.76  per
share.
Total  Return  during  the  three‐year  Performance  Period  =  (Difference  in  Market  Price  +
Dividends Paid + Reinvestment Return on Dividends) divided by the Beginning Stock Price and
would be calculated as follows:
¯ Total Return = ($12.00 + $9.96 + $0.76) divided by $70.83
¯ Total Return = 32.08%
5
2011 ETI Rate Case 8-315
Exhibit KGG-3
2011 TX Rate Case
Page 18 of 23
TAXES AND PERFORMANCE UNITS (Please consult your tax advisor)
The Company is obligated to withhold taxes on the value of the Performance Units and
dividends  earned  by  participants.    The  following  is  an  example  of  a  typical  situation
encountered by a participant.  Individual tax circumstance may vary.
The participant’s “taxable event” should occur at the time of payment; i.e. either in early
2014, following the three‐year performance period, or at the end of the deferral period,
if so elected.
TAX TREATMENT EXAMPLE (Please consult your tax advisor)
If  immediate  distribution  is  elected,  then  a  Participant’s  tax  withholding  requirements
are satisfied as described in the following example:
Restrictions lifted on 1,000 Units
Market value (at a price of $82.03 per Unit)  $82,030.00
Dividend equivalent cash on 1,000 Units
Attn: Lynsi Brown  ($9.96 per share per year for 3 years)      $9,960.00
639 Loyola Avenue
L‐ENT‐14B  Total reportable W‐2 taxable income  $91,990.00
New Orleans, LA 70113
(504) 576‐2511  Tax Withholding Applied to Reportable Income
Federal income tax (at the supplemental 25% rate)  $ 22,997.50
State income tax (e.g., Arkansas @ 7%)  6,439.30
FICA tax (6.20%)       5,703.38
Medicare tax (1.45%)          1,333.86
Total tax withholding  $ 36,474.04
Participant receives net cash payment of   $55,515.97
If  you  elect  to  defer  your  Performance  Unit  payout,  then  the  FICA  and  Medicare  tax
amounts  indicated  above  are  withheld  in  early  2014.    Federal  and  state  income  taxes
would be deferred until the deferred amount is paid out.
6
2011 ETI Rate Case 8-316
Exhibit KGG-3
2011 TX Rate Case
Page 19 of 23
Exhibit KGG-3 Texas Rate Case
ML6 Annual Operational Incentive Plan
(January 2010)
Plan Objectives:
The Operational Incentive Plan is designed to recognize key Management Level 6 (“ML6”)
leaders for their superior leadership and performance in successful operation of the business.
Primary areas of focus for outstanding performance include contributions to increased
reliability, plant operations, employee and public safety, cost control, customer service, and
other critical corporate support functions including finance, legal, human resources,
communications, procurement, IT, etc.
Eligible Employees:
All ML6 leaders who are active, full-time employees on December 31st of each calendar year are
eligible participants in the Operational Incentive Plan. The annual year-end snapshot will
identify all eligible ML6 employees. The actual number of employees allowed to receive an
award is limited to 20% of the eligible population to ensure that those key employees
contributing to successful operations are recognized for their efforts.
Targeted Compensation Opportunity:
The dollars used to fund the Operational Incentive Plan will be determined each year in
conjunction with the development of the annual Compensation Model, with targeted dollar
values based on comparable market values.
Comparable market value is defined as the 50th percentile of the long term component of
the total target compensation package for ML6 leaders, as surveyed by the company’s
external compensation consultant, when comparing to companies of comparable size and
scope.
The OCE will make the final determination on the available operational incentive pool based
on this market data along with overall company performance.
1 of 5
2011 ETI Rate Case 8-317
Exhibit KGG-3
2011 TX Rate Case
Page 20 of 23
Exhibit KGG-3 Texas Rate Case
Participant Limits and Maximum Payouts:
The maximum allowable spending each year is determined by the total funding authorized
for the Operational Incentive Plan– this funding is based on market data and OCE approval.
Each OCE members pool is funded based on 15% of their ML6 population. The total
authorized funding is then allocated to each OCE member based on their proportion of
target participants relative to the total number of ML 6 target participants system wide.
This determines the percentage of the total funded pool made available for them to
distribute to their key contributors.
Example Only:
% of total
OCE Total ML6 Target # of Target Allocated
Member Population Participants Participants Dollars
1 340 51 20.00% $600,000
2 49 7 2.75% $82,353
3 500 75 29.41% $882,353
4 180 27 10.59% $317,646
5 633 95 37.25% $1,117,647
1,702 255 100% $3,000,000
A per participant target can be calculated by dividing the total funded pool by the number
of target participants.
o For example: $3,000,000/255= $11,764
Although each OCE member’s funded pool is based on 15% of their ML6 population, the
maximum number of their ML6 employees that may receive an incentive award each cycle
is 20% of their total ML6 population based on the 12/31 population snapshot.
This rule has no exceptions.
Allocation to less than 20% of eligible participants is allowed.
The maximum payout that an individual participant may receive is 15% of the employee’s
snapshot salary (based on the 12/31 snapshot).
This rule has no exceptions.
Minimum recommended individual payout that a participant may receive is 5% of the
employee’s salary (based on the 12/31 snapshot).
This is a recommendation. Individual payouts may fall below minimum due to
unique circumstances. (However 20% of the OCE’s ML6 population is still the
maximum number of participants who may receive an award.)
Individual awards should be based on the employee’s superior leadership and contribution
to the success of the company’s operations (as described above), as well as the desire to
retain the employee.
Any employee with an “Improvement Required” PP&R rating is not eligible to
receive a payout.
Unused dollars are not available for future use during the year
Incentive pool dollars are only to be used to allocate incentives to eligible ML6 employees.
2 of 5
2011 ETI Rate Case 8-318
Exhibit KGG-3
2011 TX Rate Case
Page 21 of 23
Exhibit KGG-3 Texas Rate Case
Process and Timeline
Timeline Activity Responsible Parties
October Assess market and develop target External compensation consultant
compensation value (Towers Perrin)
December Present recommended incentive Total Rewards – based on data
pool to OCE for approval and input from compensation
consultant
Capture snapshot of eligible ML6
leaders Total Rewards
January 11 Develop incentive pool dollar Total Rewards in conjunction with
amounts and eligible population Field HR
listings and disseminate to line
management
January 11- Develop recommendations on Field HR to facilitate process
February 19 individual awards to selected Line management to make
employees participant and award
recommendations
February 26 Finalize and approve Field HR to facilitate process
recommended payouts for OCE member approves
participants recommended roster and payouts
to employees
March 1 Management may start to notify Total Rewards to provide award
participants of award notification forms
Field HR to facilitate process
Line Management to
communicate to participants
On or around Awards are processed and paid as Payroll
1st week in April normal on-cycle checks for most
participants, some participants
may receive a paper check
Normal on-cycle check allows for
direct deposit
Any participants whose checks
must be cut using the off-cycle
process will receive a paper
check
3 of 5
2011 ETI Rate Case 8-319
Exhibit KGG-3
2011 TX Rate Case
Page 22 of 23
Exhibit KGG-3 Texas Rate Case
How It Works
1. External compensation consultant surveys the market to determine the median targeted
long term compensation for similar ML6 employees in companies of comparable size. Using
the target value identified, Total Rewards models the incentive pool based on the eligible
population and presents a recommendation to the OCE for consideration.
2. Plan is funded when the OCE approves a pool of dollars based on market data for ML6
employees (provided by the third party independent consultant) and operational
performance of the Company.
Assume – Pool is equal to $3,000,000 and Total ML6 population is 1,702.
3. In our example each OCE member is provided with a pool of dollars based on their
proportion of target participants to the total number of target participants system wide.
Target # of % of Total
Eligible Participants Target Total
OCE ML6 (15% of Eligible Participants Funded
Member Employees ML6 Employees) Pool
1 340 51 20.00% $600,000
2 49 7 2.75% $82,353
3 500 75 29.41% $882,353
4 180 27 10.59% $317,646
5 633 95 37.25% $1,117,647
1,702 255 100% $3,000,000
4. An average per participant amount can be determined by dividing the total funded pool by
the target number of participants.
Per participant amount - $3,000,000/25 = $11,764
5. Each OCE member may allocate Plan dollars to a maximum of 20% of their ML6 employees.
Selected employee may not receive more than 15% of their December 31 (end of the year
snap shot) base salary. It is recommended that selected employee receive no less that 5%
of their base pay.
Eligible 20% of Eligible
ML6 ML6
OCE Employees Employees
1 340 68
2 49 10
3 500 100
4 180 36
5 633 127
4 of 5
2011 ETI Rate Case 8-320
Exhibit KGG-3
2011 TX Rate Case
Page 23 of 23
Exhibit KGG-3 Texas Rate Case
6. Line Mgmt allocates available Plan dollars to selected ML 6 employees.
OCE 2 Allocates Assigned Pool of Dollars - $82,353.00
15% of Base
Salary Percent
(Maximum Recommended of
Employee Base Salary Allowed) Payment Salary
1 $121,000 $18,150 $16,830 13.9%
2 $113,000 $16,950 $10,700 9.5%
3 $134,000 $20,100 $0 0.0%
4 $97,000 $14,550 $0 0.0%
5 $105,000 $15,750 $9,330 8.9%
6 $106,000 $15,900 $7,500 7.1%
7 $109,000 $16,350 $11,830 10.9%
8 $117,000 $17,550 $9,330 8.0%
9 $111,000 $16,650 $8,000 7.2%
10 $125,000 $18,750 $8,830 7.1%
Totals $82,350
7. OCE member approves the recommended payment to ML6 employees.
8. Approved allocation spreadsheet sent to Compensation for review.
9. Compensation reviews the approved spreadsheets for compliance with Plan.
10. Once reviewed Compensation submits the spreadsheet to Payroll for processing.
5 of 5
2011 ETI Rate Case 8-321
This page has been intentionally left blank.
2011 ETI Rate Case 8-322
Exhibit KGG-4
2011 TX Rate Case
Page 1 of 1 through 1 of 1
(Public Version)
This exhibit contains information that is highly sensitive and will be
provided under the terms of the Protective Order (Confidentiality Disclosure
Agreement) entered in this case.
2011 ETI Rate Case 8-323
This page has been intentionally left blank.
2011 ETI Rate Case 8-324
Exhibit KGG-5
2011 TX Rate Case
Page 1 of 1 through 81 of 81
(Public Version)
This exhibit contains information that is highly sensitive and will be
provided under the terms of the Protective Order (Confidentiality Disclosure
Agreement) entered in this case.
2011 ETI Rate Case 8-325
This page has been intentionally left blank.
2011 ETI Rate Case 8-326
Exhibit KGG-6
2011 TX Rate Case
Page 1 of 212 to Page 212 of 212
This exhibit contains voluminous information that will be provided on a separate
DVD accompanying this filing.
2011 ETI Rate Case 8-327
This page has been intentionally left blank.
2011 ETI Rate Case 8-328
2011 ETI Rate Case
Families and Functions
Operations Corporate Support
Distribution Accounting Entries
Customer Service Corporate
Generation Finance
Transmission Human Resources
& Administration
Information
Technology
Supply Chain
8-329
2011 TX Rate Case
Exhibit KGG-7
Page 1 of 3
2011 ETI Rate Case
Corporate Support Functions & Classes ($ Total ETI Adjusted)
Accounting Human Resources Information
Finance Corporate Supply Chain
Entries & Administration Technology
Federal PRG
Treasury Operations Depreciation Human Resources Information Technology Supply Chain
Affairs
S McNeal S Tumminello K Gardner J Brown J Hunter
W Ferguson
$811,510 $1,777,986 $9,365,982 $6,620,998 $1,424,411
$521,454
Financial Services Utility & Executive
Other Expenses Administration
D Doucet Management
S Tumminello T Plauche
$3,529,673 J Domino
$1,756,009 $644,557
$1,939,228
Internal & External Service Company
Tax Services
Communications Recipient Offsets
P Galbraith
C Herrington S Tumminello
$2,033,445
$332,317 $0
Legal Services Income Tax Expense
R Sloan R Roberts
$6,691,561 $510,800
Regulatory Services
P May
$3,965,085
8-330
2011 TX Rate Case
Exhibit KGG-7
Page 2 of 3
2011 ETI Rate Case
Operations Functions & Classes ($ Total ETI Adjusted)
Domestic Regulated Utility Operations Group
Customer
Distribution Transmission Generation
Service
Distribution Customer Service Transmission Energy and Fuel
Operations Operations Operations Management
S Corkran A Roman M McCulla P Cicio
$836,799 $6,403,681 $9,106,198 $3,742,314
Environmental Fossil Plant
T&D Support
Services Operations
S Corkran
A Roman W Garrison
$750,435
$451,103 $5,265,241
Nelson 6
Retail Operations
Co-Owner
A Roman
W Garrison
$1,533,679
$8,984,309
8-331
2011 TX Rate Case
Exhibit KGG-7
Page 3 of 3
This page has been intentionally left blank.
2011 ETI Rate Case 8-332
Exhibit KGG-8
2011 TX Rate Case
Page 1 of 18
Entergy Corporation
Employee Development
2010 Workshops
Workshop Target Audience Target # of # of days
Participants
Advanced Labor Relations HR professionals or mid- to upper-level 30 per class 2 days
managers with collective bargaining and
contract maintenance responsibilities.
Supervisor approval required. Not
mandatory.
This two-day intensive training program will address the very basic foundation of labor law to the more complex
subjects of unfair labor practices, negotiations, strikes and just cause terminations. Participants will receive
advanced training that will further strengthen their labor relations knowledge and skills through traditional
classroom instruction, case analysis and role playing. The program will be taught by in house Labor Relations
experts who come to the classroom with well over 40 years of combined labor relations experience.
During this program, participants will:
 Learn employee, employer and labor organization’s rights and obligations under the National Labor
Relations Act.
 Receive practical advice on how to avoid interfering with employee rights.
 Gain an understanding of the National Labor Relations Board and its jurisdiction.
 Learn what an unfair labor practice is and how they are filed with and processed by the National Labor
Relations Board.
 Be instructed on how a union becomes the official representative of the employees for purposes of
collective bargaining.
 Be instructed on the employer’s duty to bargain and the various subjects of bargaining.
 Build skills on how to prepare for the collective bargaining process and to conduct yourself at and away
from the table.
 Study the tools available to the union and to management.
 Study the seven elements of just cause, round out techniques for dealing with grievances, and prepare for
arbitrations
Advanced Management Select managers and above. By invitation 45 per class 5 days
Program only.
Applying Strategic Thinking Supervisor approval required. Mandatory 30 per class 1 days
to Employee Actions for supervisors and above.
Participants will learn to develop business strategies for both departments and functions at Entergy and will
develop a working knowledge of scenario planning. Also, through in depth case study analysis, participants will
evaluate the lessons learned from both the successful and unsuccessful strategic initiatives of utility based
companies. The evaluation of case studies, lecture, team activities, and discussion are effectively utilized to
maximize this learning experience.
Behavioral Interviewing Supervisor approval required. Mandatory 30 per class 2 days
for supervisors and above with hiring
authority.
During this two day workshop participants learn a new way to hire that will provide them with a set of skills to more
accurately select the right candidate for the job at all levels (craft, non-exempt, and exempt level positions). By
2011 ETI Rate Case 8-333
Exhibit KGG-8
2011 TX Rate Case
Page 2 of 18
employing Behavioral interviewing techniques, participants ensure that our company interviews applicants, in an
effective, consistent, and legally defensible manner.
During this session the participant will learn:
 How to select the right person: Planning for the success of both the candidate and the organization.
 The Behavioral Interviewing approach: Illustrating the importance of gaining behavioral examples to predict
performance versus reliance on gut feelings.
 To plan for Selection: Determining both the job-specific and organizational needs for a candidate and the
appropriate methods for prescreening and interviewing.
 To conduct the Interview: Practicing skills to conduct a legally defensible interview.
 To sell both Entergy and the Opportunity: Emphasizing the importance of promoting the job and the
opportunity to attract the best candidates.
 To make the Decision: Rating job skills objectively (from entry level apprentice to management level
openings) to make informed hiring decisions.
Building Your Business Supervisor approval required. Mandatory 30 per class 1.5 days
Case: Getting Your Project for supervisors and above.
Approved
Participants will learn more in depth financial analysis techniques and business case analysis techniques utilized
by electric companies today. Furthermore, participants will learn to stay within budget constraints while selecting
projects and options that will create the greatest value to Entergy. During this high impact workshop, participants
will be exposed to various project evaluation models, the impact of Capital/O&M expenditures to earnings per
share, key measurements, and how to present projects to senior management.
Career Planning: Available to all employees. Supervisor 25 per class 1 day
Positioning Yourself for approval required. Not mandatory.
Advancement
This workshop will help participants learn how to:
 Identify and implement preparation strategies that will position them for greater responsibility
 Effectively identify their personal strengths and areas of needed improvement for career advancement
 Effectively position themselves as the best candidate in highly competitive promotional opportunities
 The workshop includes self-assessment activities, one-on-one coaching, and role-play oriented interviews.
Activities are designed to help participants identify their strengths and weaknesses and to be better
prepared to seize promotional opportunities in their future.
Coaching for Outstanding Supervisor approval required. Mandatory 25 per class 2 days
Job Performance for supervisors and above.
In this 2-day course, supervisors and managers learn how to keep their employee’s productivity up through
effective coaching. Participants discover the essential components of coaching for performance management as
well as how to customize coaching styles for individual employees. Through role plays and case studies,
participants leave this course with an understanding of the step by step approach to coaching and are able to
implement the concepts learned in their own working environments.
Communicating Up, Down, Available to all employees. Supervisor 25 per class. 2 days
and Across the approval required. Mandatory for
Organization supervisors and above.
This 2-day course will enable participants to break down the cross organizational barriers and have their voice
2011 ETI Rate Case 8-334
Exhibit KGG-8
2011 TX Rate Case
Page 3 of 18
heard. Participants learn to use listening and communication skills to create high impact messages. They also
learn techniques to communicate ideas and projects for the listening audience.
Conflict Management Teaches how to handle difficult situations; 25 per class. 1 day
how to keep conflicts, disagreements, and
emotions from harming important work
relationships Supervisor approval required.
Not mandatory.
This 1-day program teaches participants how to handle difficult situations with poise and confidence.
Participants discover how to keep unmanaged conflicts, disagreements and out-of-control emotions from harming
their important working and personal relationships. Participants learn:
 To practice everyday conflict resolution skills
 To overcome personal stumbling blocks to agreement
 To use conflict as a positive motivator
 How your personality affects the way you deal with conflict
 How to express yourself without accusation, sarcasm or hostility
 Effective strategies for defusing an escalating argument
 How to avoid words that act as emotional triggers when you’re dealing with someone who is upset
Creating a Culture of Trust Supervisor approval required. Mandatory 25 per class. 2 days
for supervisors and above
In this course, managers learn and develop the skills necessary to establish and maintain trust with team
members and colleagues. Participants will begin by evaluating their level of trust towards others, identify key
behaviors for developing trusting relationships, and learn specific strategies to create increased trust. Through
activities, role plays, and group discussions, managers will leave this class better prepared to demonstrate
managerial influence and maximize team effectiveness.
Customer Service Designed to increase customer and 25 per class. 2 days
Excellence employee satisfaction, enhance
professionalism, and sharpen listening
skills. Available to all employes.
Supervisor approval required. Not
mandatory.
This 2-day interactive training is designed to increase customer and employee satisfaction, enhance
professionalism, and sharpen listening skills. After completing this training, participants are able to:
 Work more collaboratively with customers and coworkers to resolve concerns
 Defuse customers’ anger and focus them on solutions
 Communicate positively, even negative news
 Personalize service to customers
 Recover quickly after difficult customer interactions
 Increase morale and reduce burnout
Developing Your Emotional Learn how to manage ourselves and 25 per class 1 day
Intelligence others around us through personal
leadership. Available to all employees.
Supervisor approval required. Not
mandatory.
Emotional Intelligence, which is our ability to manage ourselves and others around us—is the single greatest
2011 ETI Rate Case 8-335
Exhibit KGG-8
2011 TX Rate Case
Page 4 of 18
contributor to personal excellence and leadership. In this session, participants learn and assess how well they are
managing their emotions in key relationships. Additionally, participants learn how to leverage emotions for
greater purpose and performance in all aspects of their professional life.
Effective Business Participants will learn how to effectively 25 per class 2 days
Communications communicate, both written and orally, in
their daily interactions with co-workers and
customers. Available to all employees.
Supervisor approval required. Not
mandatory.
This 2-day class provides essential tools of how to speak and write with skill and polish. At the completion of the
course, employees will be able to:
 Communicate clearly, effectively, and efficiently in writing and face-to-face.
 Deliver negative news with diplomacy and professionalism
 Demonstrate techniques to make written communications quick, concise and productive
Effective Performance Provides supervisors and above the 25 per class 2 days
Management theory and tools to most effectively
manage their teams. Supervisor approval
required. Mandatory for supervisors and
above.
This 2-day course is designed to provide managers at all levels with the theory and tools to most effectively
manage their teams. This course focuses on the philosophy behind performance management and what the
manager’s role is in this process. Participants will discuss what the Return On Investment is for performance
management and review Entergy specific tools used to aid in the Performance Management process. The subject
will be further explored by practical application of the concepts through activities such as performance
conversation role plays, sample PPR reviews, and role plays dealing with difficult employee reactions.
Essentials of Budgeting Participants learn the fundamentals of 25 per class. 1 day
budgeting with an emphasis on planning a
reasonable budget and staying within
budget. Supervisor approval required.
Mandatory for supervisors and above.
In this session participants learn the fundamentals of budgeting with an emphasis on planning a reasonable
budget and staying within the budget. This course enables participants to be successful by energizing them to
help their company and their jobs thrive in the competitive environment.
Four Generations in the Available to all employees. Supervisor 25 per class. 1 day
Workplace approval required. Not mandatory.
Generational-based conflict in the workplace translates into lost productivity, and has adverse effects on
motivation and morale. This program is designed to educate and stimulate positive interaction among team
members of all ages. It will also dramatically reduce workplace conflict and provide employees with strategies for
working with each other more effectively by using the generational differences in positive ways.
High Performance Team Participants will identify their formal and 25 per class. 2 days
Building informal roles on the team and how
personal accountability for results is critical
to team and personal effectiveness.
Available to all employees. Supervisory
approval required. Not mandatory.
2011 ETI Rate Case 8-336
Exhibit KGG-8
2011 TX Rate Case
Page 5 of 18
This 2-day course focuses on skills needed to affect the success of a team at an individual level. This session
offers insight and understanding into the characteristics of high performing teams. Participants will learn about the
5 Elements of a Successful Team, the 4 stages teams go through and as importantly how they personally interact,
problem solve and contribute relative to the overall team’s dynamic.
How Entergy Makes Available to all employees. Mandatory for 25 per class. 1.5 days
Money supervisors and above. Supervisor
approval required.
Teaches the key fundamentals of financial management and applications to both Entergy specific issues and
utility markets in general. Participants learn the relationship between key Wall Street benchmarks to those of
Entergy’s financial and operating performance. Other topics covered include the interpretation of financial
statements, asset recovery, financial problem solving, advanced rate making, financial spending strategies, and
balance sheet/financial ratio analysis.
Leadership I (Emerging Available to all employees. Supervisor 25 per class 2.5 days
Leader Forum) approval required. Not mandatory.
This 2 1/2 day program is a forum for learning about leadership and your role as a leader. You will learn how to
become an effective leader, influence those around you more effectively and deal with situations regarding conflict
and differences of opinion. Leadership I is designed for individuals who are preparing for a management role and
for employees who act in a leadership role on a project or a team. This course is designed to increase awareness
of skills, tools, and techniques that can be used today to prepare for future leadership or supervisory roles.
Leadership II (Advanced Available to all employees. Supervisor 25 per class 3 days
Leader Forum) approval required. Not mandatory.
This 3-day program will build on and add to the concepts introduced during Leadership I/ Emerging Leader Forum.
Participants will learn about leadership through a variety of simulations and exciting experiential activities.
Leadership I primarily focuses on impacting the individual follower, while Leadership II focuses on leading to
impact a team or group.
Leadership Foundations Available to all employees. Supervisor 25 per class 2 days
approval required. Not mandatory.
Participants in this workshop will be able to Improve trust and influence with peers and superiors, Link their work
to a clear and compelling team purpose, Implement a system for executing on critical priorities and Leverage the
talents of peers and co-workers to achieve unprecedented results
LSU Executive Education Select managers and above. By invitation 30 per class 5 days
Training only.
Program Objectives:
1. To teach participants how to develop a mindset for strategic thinking and leadership - Transferring their thought and
work processes from the tactical to the strategic
2. To expose and educate participants to Systems Thinking.
3. To enhance the interpersonal and strategic effectiveness of our current and future leaders to get business results.
4. Relationship building with other high potential professionals at Entergy
5. To provide new perspective in participant’s current positions and take actions differently than one might otherwise.
Making the Transition into Mandatory for New supervisors who have 25 per class 3 days
Management assumed their new role within the past 6
months. Supervisor approval required.
Participants will discuss and gain a better understanding on how their role changes in going from an individual
contributor to a supervisor or manager and what challenges may lay ahead in their new role. Emphasis will be
placed on leadership skills, emotional intelligence, and team and group dynamics.
2011 ETI Rate Case 8-337
Exhibit KGG-8
2011 TX Rate Case
Page 6 of 18
Managing Multiple Available to all employees. Supervisor 25 per class 2 days
Projects, Objectives, and approval required. Mandatory for
Deadlines supervisors and above.
This 2-day training is designed for the busy employee who juggles deadlines, projects, and multiple demands and
has little time to waste. This class will provide you with organizational skills to help get more accomplished faster
and with better results than ever before. Participants will learn to:
 Prioritize competing activities for successful completion
 Better organize daily tasks and activities
 Identify and eliminate “time wasters” through the day
Managing People Fair, Mandatory for All HR employees and 25 per class 1 day
Square & Legal supervisors and above. Supervisor
approval required.
The content focuses on managing people in a way that adheres to employment law and treating people in a way
that is consistent with our Entergy Shared Values. The workshop is highly interactive and utilizes lecture and
case studies to accelerate learning.
MARC Labor Relations Supervisors of bargaining employees who 25 per class 3 days
want to enhance labor relations and
standardize supervisory practices.
Supervisor approval required. Mandatory
for Supervisors and above
The Management Associated Results Company (MARC) program enables all levels of management to carry out
their labor-relations responsibilities with confidence. The methods in this program provide a responsible and a
responsive approach for dealing with employment-related issues. It is responsive in that it provides proven tools
for the supervisor to use in a hands-on fashion when dealing with the three major areas of:
 Grievance handling
 Job performance improvement counseling
 Administering stepwise discipline or corrective action
Maximizing Interpersonal Available to all employees. Supervisor 25 per class 1 day
Effectiveness I approval required. Not mandatory.
In this 1-day workshop, participants will learn practical, proven strategies to improve communications skills,
interpersonal effectiveness, and stress management in the workplace. Topics covered include:
 Fundamentals of Effective Interpersonal Communication
 Stress and It’s Impact
 Workplace Performance & Emotional/Physical health
 Effective Time Management
Various tools will be utilized to evaluate participants’ level of stress, anxiety, and anger, and other behavioral
areas in which to improve interpersonal effectiveness. Approximately 2 weeks prior to the workshop, participants
will complete a pre-assessment survey to assess their needs relative to interpersonal effectiveness.
Maximizing Interpersonal Supervisors and above. Supervisor 25 per class 1 day
Effectiveness II approval required. Not mandatory.
The scope of the challenges to be covered in this 1-day workshop include difficult management-employee
relationships, confrontation, communications and the recognition/handling of employees at risk for workplace
violence. Special attention will be given to the most difficult management challenges regarding these issues.
Approximately 2 weeks prior to the workshop, participants will complete a pre-assessment survey in order to
gather information regarding particular problem areas within his/her area.
2011 ETI Rate Case 8-338
Exhibit KGG-8
2011 TX Rate Case
Page 7 of 18
Microinequities Available to all employees. Supervisor 25 per class 1 day
approval required. Not mandatory.
This workshop This class gets to the DNA of culture change and is the new paradigm for diversity. This program
effects major changes in the cultural landscape of organizational diversity by addressing the small, yet powerful,
biases communicated in the workplace.
It focuses on one of the most hidden barriers to success; the subtle, usually subconscious messages we all send
that can devalue, discourage and ultimately impair performance in the workplace at all levels of an organization.
Microsoft - Excel I Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This course equips employees with the skills necessary to create, edit, format, and print basic worksheets.
Microsoft - Excel II Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This course is designed for those who already possess a basic knowledge of Excel. This course teaches how to
create templates, import and export data, analyze data, and work with Excel on the web. In addition, this course
helps prepare students preparing for the Microsoft Office Specialist exam in Excel.
Negotiation Skills – Available to all employees. Supervisor 25 per class 1 day
Mastering the Art of approval required. Not mandatory.
Negotiations
This workshop teaches stronger negotiating tactics and strategies that will give participants the confidence to
negotiate for what you want and need.
During this session, participants will learn to:
 Understand the essential elements of negotiations
 PREPARE: The single most important key in negotiation success
 Establish negotiation goals and determine your bottom line
 Handle common haggling tactics
· Overcome those universal negotiation bargaining obstacles
· Negotiating tips to use with long-term vendors & contractors
Poised and Powerful Public Available to all employees. Supervisor 15 per class 2 days
Speaking approval required. Not mandatory.
This course will walk participants through step-by-step principles, methods, and strategies to perfect their
speaking skills. This 2-day program is designed to help participants:
 Organize their thoughts into a flawless presentation
 Develop a relationship with the audience
 Develop their own “WINNING” speaking style
 Handle every challenge without missing a beat
Presentation Skills Geared towards supervisors and above 15 per class 2 days
(Executive) who make business presentations.
Supervisor approval required. Not
mandatory.
This training is geared toward individuals who make business presentations and would like to enhance their
communication skills. In this training, participants learn guaranteed techniques to help them become an effective
communicator and presenter. This training is designed to develop skills that make a presentation clear,
interesting and effective in leading to action. During this session, participants will learn and practice skills on their
feet, organize ideas quickly and logically and deliver them persuasively.
2011 ETI Rate Case 8-339
Exhibit KGG-8
2011 TX Rate Case
Page 8 of 18
Project Management Project managers and team members who 25 per class 2 day
(Technical) need to acquire additional tools to
effectively manage their people, budgets,
suppliers, and schedules. Supervisor
approval required. Not mandatory.
This 2-day training is designed to provide basic yet challenging and inclusive treatment of how to manage
projects. The scope of this training will include project integration, project scope, cost and time allocation, quality,
human resources, communications, procurement (including contracts) and risk assessment and management.
Furthermore, the scope will encompass the widely accepted concepts, tools and techniques within the field of
project management based on The Guide to The Project Management Body of Knowledge (PMBOK) principles.
Safety Leadership Designed to improve employee and 25 per class 1/2 day
contractor safety. Mandatory for
supervisors and above
This 1/2 day session is designed to provide leaders with the interpersonal skills to assist with improvement of
employee and contractor safety. Special attention will be focused on Entergy’s 12 Safety Principles:
1. All injuries are preventable
2. People are the most critical element
3. Line organizations are responsible for safety
4. All operating exposures can be controlled
5. Management is responsible for establishing a safe work environment and clear expectations for safety performance
6. Safety is good business
7. Management must audit performance
8. Our work is never so urgent or important that we cannot take time to do it safely
9. Deficiencies must be corrected promptly
10. Employees must be trained to safely perform all assigned tasks and accountable for applying these skills on the job
11. Safety is a condition of employment
12. Off-the-job safety is an important part of overall safety efforts
Strategic Thinking Available to all employees. Supervisor 25 per class 1 day
Principles approval required. Not mandatory.
Participants will learn to develop operational goals and to select projects that are aligned with Entergy’s business
strategy. Furthermore, participants will learn the rationale and underlying assumptions for both historic and
current strategies within Entergy and the utility industry in general. Case Studies, lecture, team activities, and
discussion are very effectively utilized to maximize this learning experience.
During this session participants learn:
 The fundamentals of business strategy
 The relevance of strategic thinking to the organization
 The negative consequences of poor strategic thinking
 To align operational goals & financial measurements with Entergy’s business strategy
Stress Management Available to all employees. Supervisor 25 per class 1 day
approval required. Not mandatory.
This session teaches participants practical skills to identify and manage the different sources of stress. As a
positive influence, stress can help compel us to action; it can result in a new awareness and an exciting new
perspective. As a negative influence, it can result in feelings of distrust, rejection, anger & depression, which in
turn can lead to potential health problems. During this session, participants will learn:
 To identify your particular stressors
 To understand stress and your stressors
 To manage performance stress
 How to reduce co-worker and team stress
 How to build defenses against stress
 How to avoid and/or recover from burnout
2011 ETI Rate Case 8-340
Exhibit KGG-8
2011 TX Rate Case
Page 9 of 18
 How to take stress out of working relationships
 How to maintain work/life balance
 Simple relaxation techniques that you can do on the job
Visio Professional – Level I Available to all employees. Supervisor 10 per class 1 day
approval required. Not mandatory.
This session teaches participants to:
- Identify the various types of drawings you can create using Visio and navigate in a Visio document. - Drag
shapes from Visio stencils and resize, rotate, align, and transform them. - Increase your productivity with smart
features, such as numbering shapes automatically, duplicating shapes quickly, and grouping and aligning. -
Create a flowchart or a cross-functional flowchart. - Create an organization chart manually or generate one from a
text file. - Create an office floor plan to scale.
2011 ETI Rate Case 8-341
Exhibit KGG-8
2011 TX Rate Case
Page 10 of 18
Entergy Corporation
Employee Development
2011 Workshops
Target Audience Target # of # of days
Workshop Participants
Advanced Management Select managers and above. By invitation 45 per class 5 days
Program only.
Applying Strategic Thinking Supervisor approval required. Mandatory 30 per class 1 days
to Employee Actions for supervisors and above.
Participants will learn to develop business strategies for both departments and functions at Entergy and will
develop a working knowledge of scenario planning. Also, through in depth case study analysis, participants will
evaluate the lessons learned from both the successful and unsuccessful strategic initiatives of utility based
companies. The evaluation of case studies, lecture, team activities, and discussion are effectively utilized to
maximize this learning experience.
Behavioral Interviewing Supervisor approval required. Mandatory 30 per class 2 days
for supervisors and above with hiring
authority.
During this two day workshop participants learn a new way to hire that will provide them with a set of skills to more
accurately select the right candidate for the job at all levels (craft, non-exempt, and exempt level positions). By
employing Behavioral interviewing techniques, participants ensure that our company interviews applicants, in an
effective, consistent, and legally defensible manner.
During this session the participant will learn:
 How to select the right person: Planning for the success of both the candidate and the organization.
 The Behavioral Interviewing approach: Illustrating the importance of gaining behavioral examples to predict
performance versus reliance on gut feelings.
 To plan for Selection: Determining both the job-specific and organizational needs for a candidate and the
appropriate methods for prescreening and interviewing.
 To conduct the Interview: Practicing skills to conduct a legally defensible interview.
 To sell both Entergy and the Opportunity: Emphasizing the importance of promoting the job and the
opportunity to attract the best candidates.
 To make the Decision: Rating job skills objectively (from entry level apprentice to management level
openings) to make informed hiring decisions.
Building Your Business Supervisor approval required. Mandatory 30 per class 1.5 days
Case: Getting Your Project for supervisors and above.
Approved
Participants will learn more in depth financial analysis techniques and business case analysis techniques utilized
by electric companies today. Furthermore, participants will learn to stay within budget constraints while selecting
projects and options that will create the greatest value to Entergy. During this high impact workshop, participants
will be exposed to various project evaluation models, the impact of Capital/O&M expenditures to earnings per
share, key measurements, and how to present projects to senior management.
Career Planning: Available to all employees. Supervisor 25 per class 1 day
Positioning Yourself for approval required. Not mandatory.
2011 ETI Rate Case 8-342
Exhibit KGG-8
2011 TX Rate Case
Page 11 of 18
Advancement
This workshop will help participants learn how to:
 Identify and implement preparation strategies that will position them for greater responsibility
 Effectively identify their personal strengths and areas of needed improvement for career advancement
 Effectively position themselves as the best candidate in highly competitive promotional opportunities
 The workshop includes self-assessment activities, one-on-one coaching, and role-play oriented interviews.
Activities are designed to help participants identify their strengths and weaknesses and to be better
prepared to seize promotional opportunities in their future.
Coaching for Outstanding Supervisor approval required. Mandatory 25 per class 2 days
Job Performance for supervisors and above.
In this 2-day course, supervisors and managers learn how to keep their employee’s productivity up through
effective coaching. Participants discover the essential components of coaching for performance management as
well as how to customize coaching styles for individual employees. Through role plays and case studies,
participants leave this course with an understanding of the step by step approach to coaching and are able to
implement the concepts learned in their own working environments.
Communicating Up, Down, Available to all employees. Supervisor 25 per class. 2 days
and Across the approval required. Mandatory for
Organization supervisors and above.
This 2-day course will enable participants to break down the cross organizational barriers and have their voice
heard. Participants learn to use listening and communication skills to create high impact messages. They also
learn techniques to communicate ideas and projects for the listening audience.
Conflict Management Teaches how to handle difficult situations; 25 per class. 1 day
how to keep conflicts, disagreements, and
emotions from harming important work
relationships Supervisor approval required.
Not mandatory.
This 1-day program teaches participants how to handle difficult situations with poise and confidence.
Participants discover how to keep unmanaged conflicts, disagreements and out-of-control emotions from harming
their important working and personal relationships. Participants learn:
 To practice everyday conflict resolution skills
 To overcome personal stumbling blocks to agreement
 To use conflict as a positive motivator
 How your personality affects the way you deal with conflict
 How to express yourself without accusation, sarcasm or hostility
 Effective strategies for defusing an escalating argument
 How to avoid words that act as emotional triggers when you’re dealing with someone who is upset
Creating a Culture of Trust Supervisor approval required. Mandatory 25 per class. 2 days
for supervisors and above
In this course, managers learn and develop the skills necessary to establish and maintain trust with team
members and colleagues. Participants will begin by evaluating their level of trust towards others, identify key
behaviors for developing trusting relationships, and learn specific strategies to create increased trust. Through
activities, role plays, and group discussions, managers will leave this class better prepared to demonstrate
managerial influence and maximize team effectiveness.
Customer Experience Designed to increase customer and 25 per class. 2 days
2011 ETI Rate Case 8-343
Exhibit KGG-8
2011 TX Rate Case
Page 12 of 18
Training employee satisfaction, enhance
professionalism, and sharpen listening
skills. Available to all employes.
Supervisor approval required. Not
mandatory.
This 2-day interactive training is designed to increase customer and employee satisfaction, enhance
professionalism, and sharpen listening skills. After completing this training, participants are able to:
 Work more collaboratively with customers and coworkers to resolve concerns
 Defuse customers’ anger and focus them on solutions
 Communicate positively, even negative news
 Personalize service to customers
 Recover quickly after difficult customer interactions
 Increase morale and reduce burnout
Developing Your Emotional Learn how to manage ourselves and 25 per class 1 day
Intelligence others around us through personal
leadership. Available to all employees.
Supervisor approval required. Not
mandatory.
Emotional Intelligence, which is our ability to manage ourselves and others around us—is the single greatest
contributor to personal excellence and leadership. In this session, participants learn and assess how well they are
managing their emotions in key relationships. Additionally, participants learn how to leverage emotions for
greater purpose and performance in all aspects of their professional life.
Effective Business Participants will learn how to effectively 25 per class 2 days
Communications communicate, both written and orally, in
their daily interactions with co-workers and
customers. Available to all employees.
Supervisor approval required. Not
mandatory.
This 2-day class provides essential tools of how to speak and write with skill and polish. At the completion of the
course, employees will be able to:
 Communicate clearly, effectively, and efficiently in writing and face-to-face.
 Deliver negative news with diplomacy and professionalism
 Demonstrate techniques to make written communications quick, concise and productive
Effective Performance Provides supervisors and above the 25 per class 2 days
Management theory and tools to most effectively
manage their teams. Supervisor approval
required. Mandatory for supervisors and
above.
This 2-day course is designed to provide managers at all levels with the theory and tools to most effectively
manage their teams. This course focuses on the philosophy behind performance management and what the
manager’s role is in this process. Participants will discuss what the Return On Investment is for performance
management and review Entergy specific tools used to aid in the Performance Management process. The subject
will be further explored by practical application of the concepts through activities such as performance
conversation role plays, sample PPR reviews, and role plays dealing with difficult employee reactions.
2011 ETI Rate Case 8-344
Exhibit KGG-8
2011 TX Rate Case
Page 13 of 18
Essentials of Budgeting Participants learn the fundamentals of 25 per class. 1 day
budgeting with an emphasis on planning a
reasonable budget and staying within
budget. Supervisor approval required.
Mandatory for supervisors and above.
In this session participants learn the fundamentals of budgeting with an emphasis on planning a reasonable
budget and staying within the budget. This course enables participants to be successful by energizing them to
help their company and their jobs thrive in the competitive environment.
Four Generations in the Available to all employees. Supervisor 25 per class. 1 day
Workplace approval required. Not mandatory.
Generational-based conflict in the workplace translates into lost productivity, and has adverse effects on
motivation and morale. This program is designed to educate and stimulate positive interaction among team
members of all ages. It will also dramatically reduce workplace conflict and provide employees with strategies for
working with each other more effectively by using the generational differences in positive ways.
High Performance Team Participants will identify their formal and 25 per class. 2 days
Building informal roles on the team and how
personal accountability for results is critical
to team and personal effectiveness.
Available to all employees. Supervisory
approval required. Not mandatory.
This 2-day course focuses on skills needed to affect the success of a team at an individual level. This session
offers insight and understanding into the characteristics of high performing teams. Participants will learn about the
5 Elements of a Successful Team, the 4 stages teams go through and as importantly how they personally interact,
problem solve and contribute relative to the overall team’s dynamic.
How Entergy Makes Available to all employees. Mandatory for 25 per class. 1.5 days
Money supervisors and above. Supervisor
approval required.
Teaches the key fundamentals of financial management and applications to both Entergy specific issues and
utility markets in general. Participants learn the relationship between key Wall Street benchmarks to those of
Entergy’s financial and operating performance. Other topics covered include the interpretation of financial
statements, asset recovery, financial problem solving, advanced rate making, financial spending strategies, and
balance sheet/financial ratio analysis.
Leadership I (Emerging Available to all employees. Supervisor 25 per class 2.5 days
Leader Forum) approval required. Not mandatory.
This 2 1/2 day program is a forum for learning about leadership and your role as a leader. You will learn how to
become an effective leader, influence those around you more effectively and deal with situations regarding conflict
and differences of opinion. Leadership I is designed for individuals who are preparing for a management role and
for employees who act in a leadership role on a project or a team. This course is designed to increase awareness
of skills, tools, and techniques that can be used today to prepare for future leadership or supervisory roles.
Leadership II (Advanced Available to all employees. Supervisor 25 per class 3 days
Leader Forum) approval required. Not mandatory.
This 3-day program will build on and add to the concepts introduced during Leadership I/ Emerging Leader Forum.
Participants will learn about leadership through a variety of simulations and exciting experiential activities.
Leadership I primarily focuses on impacting the individual follower, while Leadership II focuses on leading to
impact a team or group.
2011 ETI Rate Case 8-345
Exhibit KGG-8
2011 TX Rate Case
Page 14 of 18
Leadership Foundations Available to all employees. Supervisor 25 per class 2 days
approval required. Not mandatory.
Participants in this workshop will be able to Improve trust and influence with peers and superiors, Link their work
to a clear and compelling team purpose, Implement a system for executing on critical priorities and Leverage the
talents of peers and co-workers to achieve unprecedented results
LSU Executive Education Select managers and above. By invitation 30 per class 5 days
Training only.
Program Objectives:
1. To teach participants how to develop a mindset for strategic thinking and leadership - Transferring their thought and
work processes from the tactical to the strategic
2. To expose and educate participants to Systems Thinking.
3. To enhance the interpersonal and strategic effectiveness of our current and future leaders to get business results.
4. Relationship building with other high potential professionals at Entergy
5. To provide new perspective in participant’s current positions and take actions differently than one might otherwise.
Making the Transition into Mandatory for New supervisors who have 25 per class 3 days
Management assumed their new role within the past 6
months. Supervisor approval required.
Participants will discuss and gain a better understanding on how their role changes in going from an individual
contributor to a supervisor or manager and what challenges may lay ahead in their new role. Emphasis will be
placed on leadership skills, emotional intelligence, and team and group dynamics.
Managing Multiple Available to all employees. Supervisor 25 per class 2 days
Projects, Objectives, and approval required. Mandatory for
Deadlines supervisors and above.
This 2-day training is designed for the busy employee who juggles deadlines, projects, and multiple demands and
has little time to waste. This class will provide you with organizational skills to help get more accomplished faster
and with better results than ever before. Participants will learn to:
 Prioritize competing activities for successful completion
 Better organize daily tasks and activities
 Identify and eliminate “time wasters” through the day
Managing People Fair, Mandatory for All HR employees and 25 per class 1 day
Square & Legal supervisors and above. Supervisor
approval required.
The content focuses on managing people in a way that adheres to employment law and treating people in a way
that is consistent with our Entergy Shared Values. The workshop is highly interactive and utilizes lecture and
case studies to accelerate learning.
MARC Labor Relations Supervisors of bargaining employees who 25 per class 3 days
want to enhance labor relations and
standardize supervisory practices.
Supervisor approval required. Mandatory
for Supervisors and above
The Management Associated Results Company (MARC) program enables all levels of management to carry out
their labor-relations responsibilities with confidence. The methods in this program provide a responsible and a
responsive approach for dealing with employment-related issues. It is responsive in that it provides proven tools
for the supervisor to use in a hands-on fashion when dealing with the three major areas of:
 Grievance handling
 Job performance improvement counseling
 Administering stepwise discipline or corrective action
2011 ETI Rate Case 8-346
Exhibit KGG-8
2011 TX Rate Case
Page 15 of 18
Maximizing Interpersonal Available to all employees. Supervisor 25 per class 1 day
Effectiveness I approval required. Not mandatory.
In this 1-day workshop, participants will learn practical, proven strategies to improve communications skills,
interpersonal effectiveness, and stress management in the workplace. Topics covered include:
 Fundamentals of Effective Interpersonal Communication
 Stress and It’s Impact
 Workplace Performance & Emotional/Physical health
 Effective Time Management
Various tools will be utilized to evaluate participants’ level of stress, anxiety, and anger, and other behavioral
areas in which to improve interpersonal effectiveness. Approximately 2 weeks prior to the workshop, participants
will complete a pre-assessment survey to assess their needs relative to interpersonal effectiveness.
Microinequities Available to all employees. Supervisor 25 per class 1 day
approval required. Not mandatory.
This workshop This class gets to the DNA of culture change and is the new paradigm for diversity. This program
effects major changes in the cultural landscape of organizational diversity by addressing the small, yet powerful,
biases communicated in the workplace.
It focuses on one of the most hidden barriers to success; the subtle, usually subconscious messages we all send
that can devalue, discourage and ultimately impair performance in the workplace at all levels of an organization.
Microsoft - Access I Available to all employees. Supervisor 10 per class. 2 day
approval required. Not mandatory.
This 2-day course is designed for individuals who wish to learn the basic and intermediate-level operations of the
Microsoft Access Database program to perform their day to day responsibilities, and to understand the
advantages that using a relational database program can bring to their business processes. Participants will learn
how to design and create a new Access database.
Microsoft - Access II Available to all employees. Supervisor 10 per class. 2 day
approval required. Not mandatory.
This 2-day course is designed for individuals who wish to learn intermediate and advanced operations of the
Microsoft Access Database program. In this course, participants will extend their knowledge into some of the
more specialized and advanced capabilities.
Microsoft – Access III Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This 1-day course is designed for individuals who have a thorough understanding of the basic and advanced user
features of Microsoft Office Access and are interested in learning introductory level administrator skill sets. This
course is also for individuals who may be working in a web-based environment and may need to adapt Access
applications to the environment.
Microsoft - Excel I Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This course equips employees with the skills necessary to create, edit, format, and print basic worksheets.
Microsoft - Excel II Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This course is designed for those who already possess a basic knowledge of Excel. This course teaches how to
create templates, import and export data, analyze data, and work with Excel on the web. In addition, this course
2011 ETI Rate Case 8-347
Exhibit KGG-8
2011 TX Rate Case
Page 16 of 18
helps prepare students preparing for the Microsoft Office Specialist exam in Excel.
Microsoft - Excel III Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This 1-day course is designed for students desiring to gain the skills necessary to create macros, collaborate with
others, audit and analyze worksheet data, create PivotTables and PivotCharts, incorporate multiple data sources,
and import and export data
Microsoft – PowerPoint II Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This 1-day course is designed for individuals who want to gain the skills necessary to work with design templates,
various types of diagrams, special effects, custom slide shows, collaboration functionality, and advanced
presentation delivery.
Microsoft - Project I Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This 1-day course is designed for individuals who have an understanding of project management concepts, who
are responsible for creating and modifying project plans, and who need a tool to manage these project plans.
Microsoft – Project II Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This 1-day course is designed for individuals who have an understanding of project management concepts, who
are responsible for creating and modifying project plans, and who need a tool to manage these project plans.
Microsoft – Word II Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This 1-day course is designed for individuals who can create and modify standard business documents in
Microsoft Word 2007 and who need to learn to use Microsoft Word 2007 to create and modify complex business
documents as well as customized Word efficiency tools.
Microsoft – Word III Available to all employees. Supervisor 10 per class. 1 day
approval required. Not mandatory.
This 1-day course is designed for individuals who want to gain skills necessary to manage long documents,
collaborate with others, and secure documents. Participants in this course will learn how to use Word to create,
manage, revise, and distribute long documents/forms.
Negotiation Skills – Available to all employees. Supervisor 25 per class 1 day
Mastering the Art of approval required. Not mandatory.
Negotiations
This workshop teaches stronger negotiating tactics and strategies that will give participants the confidence to
negotiate for what you want and need.
During this session, participants will learn to:
 Understand the essential elements of negotiations
 PREPARE: The single most important key in negotiation success
 Establish negotiation goals and determine your bottom line
 Handle common haggling tactics
· Overcome those universal negotiation bargaining obstacles
· Negotiating tips to use with long-term vendors & contractors
2011 ETI Rate Case 8-348
Exhibit KGG-8
2011 TX Rate Case
Page 17 of 18
Poised and Powerful Public Available to all employees. Supervisor 15 per class 2 days
Speaking approval required. Not mandatory.
This course will walk participants through step-by-step principles, methods, and strategies to perfect their
speaking skills. This 2-day program is designed to help participants:
 Organize their thoughts into a flawless presentation
 Develop a relationship with the audience
 Develop their own “WINNING” speaking style
 Handle every challenge without missing a beat
Project Management Project managers and team members who 25 per class 2 day
(Technical) need to acquire additional tools to
effectively manage their people, budgets,
suppliers, and schedules. Supervisor
approval required. Not mandatory.
This 2-day training is designed to provide basic yet challenging and inclusive treatment of how to manage
projects. The scope of this training will include project integration, project scope, cost and time allocation, quality,
human resources, communications, procurement (including contracts) and risk assessment and management.
Furthermore, the scope will encompass the widely accepted concepts, tools and techniques within the field of
project management based on The Guide to The Project Management Body of Knowledge (PMBOK) principles.
Safety Leadership Designed to improve employee and 25 per class 1/2 day
contractor safety. Mandatory for
supervisors and above
This 1/2 day session is designed to provide leaders with the interpersonal skills to assist with improvement of
employee and contractor safety. Special attention will be focused on Entergy’s 12 Safety Principles:
1. All injuries are preventable
2. People are the most critical element
3. Line organizations are responsible for safety
4. All operating exposures can be controlled
5. Management is responsible for establishing a safe work environment and clear expectations for safety performance
6. Safety is good business
7. Management must audit performance
8. Our work is never so urgent or important that we cannot take time to do it safely
9. Deficiencies must be corrected promptly
10. Employees must be trained to safely perform all assigned tasks and accountable for applying these skills on the job
11. Safety is a condition of employment
12. Off-the-job safety is an important part of overall safety efforts
Strategic Thinking Available to all employees. Supervisor 25 per class 1 day
Principles approval required. Not mandatory.
Participants will learn to develop operational goals and to select projects that are aligned with Entergy’s business
strategy. Furthermore, participants will learn the rationale and underlying assumptions for both historic and
current strategies within Entergy and the utility industry in general. Case Studies, lecture, team activities, and
discussion are very effectively utilized to maximize this learning experience.
During this session participants learn:
 The fundamentals of business strategy
 The relevance of strategic thinking to the organization
 The negative consequences of poor strategic thinking
 To align operational goals & financial measurements with Entergy’s business strategy
2011 ETI Rate Case 8-349
Exhibit KGG-8
2011 TX Rate Case
Page 18 of 18
Utility Ratemaking Available to all employees. Supervisor 25 per class 2 days
approval required. Not mandatory.
Participants will gain an understanding of all the key concepts important to utility employees at all levels.
Participants will learn about:
 Rate Case Basics
 Ratemaking Issues
 Rate Case Financial Concepts
 Utility Spending Strategies
 State Commission Rules
2011 ETI Rate Case 8-350
Exhibit KGG-9
2011 TX Rate Case
Page 1 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 1 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
Subject Matter Expert: Responsible Officer: Approved By:
Danielle Lombard-Sims Terry Seamons Corporate Compliance Committee
I. POLICY SUMMARY
Eligible Employees can apply for reimbursement for approved Eligible Courses.
All Eligible Employees must receive written course approval from appropriate
management as specified in this Policy and then subsequently from the HRSC to be
eligible for reimbursement.
Upon successful completion of each approved Eligible Course, the employee will be
reimbursed for the following expenses up to a maximum annual reimbursement of
$5,250:
Registration fees at 100% for a grade of C or better;
Tuition, required book costs, and required course fees according to the following
schedule:
A = 100%;
B = 90%;
C = 80%;
D, F, or Withdrawal = 0%; and
Courses which are only Pass/Fail will be reimbursed at 100% for a passing
grade.
Courses that do not provide a grade will be reimbursed at 100% with a
certification of completion from the organization providing the course.
All Entergy employees shall immediately report known, suspected or potential
violations of this Policy by following the procedures described in the Reporting
Violations policy.
Entergy is an equal opportunity employer that promotes the development of all
employees and encourages each individual to achieve as much success as their
talents and initiative will allow.
Please refer to the following detailed Policy for further information.
2011 ETI Rate Case 8-351
Exhibit KGG-9
2011 TX Rate Case
Page 2 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 2 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
II. DETAILED POLICY
1.0 PURPOSE AND APPLICABILITY
The purpose of the Educational Reimbursement Program is to encourage Eligible
Employees to seek self-improvement and development. This Policy provides specific
information necessary for employees to obtain course approval and reimbursement for
completed course work. Entergy will reimburse expenses of Eligible Employees who
undertake approved outside study that enables them to improve their skill set and
qualifications in their present positions or would lead to degrees received from
Accredited institutions where such degrees are considered to be of value to Entergy.
THIS POLICY APPLIES TO ANY AND ALL EMPLOYEES OF ANY ENTERGY
SYSTEM COMPANY, UNLESS OTHERWISE EXPRESSLY EXCLUDED.
THE EXTENT TO WHICH ANY SPECIFIC PROVISION IN THIS POLICY COVERS
EMPLOYEES WHO ARE REPRESENTED BY A UNION MAY DEPEND ON
NEGOTIATIONS WITH AND/OR A COLLECTIVE BARGAINING AGREEMENT WITH
THAT UNION.
NOTHING CONTAINED IN THIS POLICY SHOULD BE CONSTRUED TO SUGGEST
THAT EMPLOYEES OF A PARTICULAR SUBSIDIARY OR AFFILIATE OF
ENTERGY CORPORATION ARE ALSO EMPLOYEES OF ENTERGY
CORPORATION OR ANY OTHER AFFILIATE OR SUBSIDIARY OF ENTERGY
CORPORATION. MOREOVER, THIS POLICY DOES NOT CREATE ANY
EMPLOYMENT RELATIONSHIP BETWEEN ANY PERSON AND ANY ENTERGY
SYSTEM COMPANY, NOR DOES THIS POLICY CONFER ANY CONTRACTUAL
RIGHT TO ANY PERSON TO BECOME OR REMAIN AN EMPLOYEE OF ANY
ENTERGY SYSTEM COMPANY.
2.0 REFERENCES AND CROSS REFERENCES
2.1 Entergy System Policies and Procedures:
Reimbursement of Business Expenses
Reporting Violations
2.2 U.S. Department of Education Database of Accredited Postsecondary
Institutions and Programs
2.3 EntergyNET – Human Resources Forms
Course Approval and Reimbursement Form
Student Worksheet
2011 ETI Rate Case 8-352
Exhibit KGG-9
2011 TX Rate Case
Page 3 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 3 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
3.0 DEFINITIONS
3.1 Accredited means the status granted by the United States Department of
Education to a qualified institution of higher learning, and includes the following
requirements:
such status has been in effect for at least one year; and
the institution must appear in the US Department of Education’s Database of
Accredited Programs and Institutions (please reference Section 2.2 of this
Policy or the Employee Development Website).
3.2 Eligible Courses are those courses described in Section 5.1 that are not
ineligible under Section 5.2.
3.3 Eligible Employee is defined as a regular, active, full-time employee. Eligibility
to begin the course approval process using the requirements of Policy Section
6.1 (which must occur prior to course enrollment in order to qualify for
reimbursement per Section 5.3) begins upon date of hire.
3.4 Entergy, Entergy System Company, or Company is defined as Entergy
Corporation and all of its subsidiaries and affiliates in which Entergy Corporation
has a direct or indirect majority ownership interest.
3.5 Policy is defined as this Educational Reimbursement Program policy.
4.0 RESPONSIBILITY
4.1 Entergy Management is responsible for ensuring that courses and degree
programs relate directly to the Eligible Employee's job or are an appropriate
future investment for the Company and for the Eligible Employees that they
directly supervise. They are also responsible for approving reimbursements
covered by this Policy.
4.2 The Director, Talent Management and Inclusion is responsible for
interpretation of this Policy.
4.3 The Director, Total Rewards is responsible for administering this Policy.
4.4 The Senior Vice President, Human Resources & Administration is
responsible for approving any deviations from this Policy.
4.5 All Entergy employees shall immediately report known, suspected or potential
violations of this Policy by following the procedures described in the Reporting
Violations policy.
5.0 DETAILS
2011 ETI Rate Case 8-353
Exhibit KGG-9
2011 TX Rate Case
Page 4 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 4 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
5.1 Eligible Courses. The following courses are Eligible Courses if (a) they either
enable Eligible Employees to meet the qualifications for positions within Entergy
or enable them to improve their skills set or qualifications in their present
positions and (b) any further conditions specified below are satisfied.
5.1.1 Eligible Undergraduate Courses are Accredited college degree programs,
Accredited college level courses, and courses offered by area vocational
and technical institutions.
5.1.2 Eligible Graduate Level Courses are courses in masters programs offered
by Accredited institutions. Such programs include the Master of Science in
Electrical Engineering and the Master of Business Administration,
including an Executive Master of Business Administration (EMBA). For
information regarding PhD and JD level courses, please refer to Sections
5.1.8 and 5.1.9.
The EMBA program, as referred to in this Policy, is different from the
Entergy-sponsored EMBA program, which is not covered by this Policy.
For information on the Entergy-sponsored EMBA program contact
Employee Development or refer to the EntergyNet's Employee
Development page.
5.1.3 Distance Learning Courses (including correspondence courses) are
courses within graduate and undergraduate programs offered by
Accredited institutions. In order to be eligible under Section 5.1, distance
learning programs must be included in the U.S. Department of Education
Database of Accredited Postsecondary Institutions and Programs,
referenced at Section 2.2 of this Policy and at the Employee Development
website.
5.1.4 Preparatory Courses in preparation for professional certification
examinations (as noted in section 5.1.5).
5.1.5 Professional Exams such as the Certified Public Accountant exam,
Professional Engineer Certification, State Bar exam, etc., are eligible
provided they are needed to obtain or maintain a professional license and
such license is required in the performance of the Eligible Employee’s
current job classification responsibilities.
5.1.6 College Level Examination Programs (CLEP) if the examination applies to
fulfilling requirements of a degree program.
5.1.7 "Credit for Life Experiences" if approved by the school in question and if it
applies to fulfilling requirements of a degree program.
5.1.8 Law Degree Courses – Costs associated with courses within a law degree
curriculum are eligible for educational assistance. Law courses are eligible
2011 ETI Rate Case 8-354
Exhibit KGG-9
2011 TX Rate Case
Page 5 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 5 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
only if the course relates directly to the Eligible Employee's job
responsibilities at the time of enrollment in the course.
5.1.9 Ph.D. Programs Courses - Costs associated with courses within a Ph.D.
program are eligible for educational assistance. Ph.D. courses are eligible
only if the course relates directly to the Eligible Employee’s job
responsibilities at the time of enrollment in the course.
5.2 Ineligible Courses and Expenses
5.2.1 Conferences, Seminars and Workshops - Reimbursement under this
Policy does not cover the costs of conferences, seminars, workshops, and
other non-credit courses such as computer software courses. Refer to
Entergy System Policies and Procedures, Reimbursement of Business
Expenses, for guidance.
5.2.2 Ineligible Expenses - Late charges, travel expenses, graduation fees,
instruments, computers, finance charges, ID cards, parking expenses,
insurance fees and auto decal fees are not eligible for reimbursement
under this Policy. Costs related to preparing and/or sitting for education-
program admission examinations (e.g., GMAT, LSAT) are also ineligible
for reimbursement.
5.3 Conditions for Reimbursement
Approval to enroll in an Eligible Course must be obtained prior to enrollment,
following the process specified in Section 6.1, in order to qualify for
reimbursement under this Policy. The maximum reimbursement of allowable
expenses is $5,250 per calendar year (Note: This maximum allowable amount
takes into consideration IRS implications). These expenses must be reimbursed
in either the year they occurred or the following year only. In order for costs to be
reflected in a particular year, employees must follow end-of-year expense
recording protocols specified by the Finance Operations Center. Department
charge codes are required for course approval and can be obtained from the
Eligible Employee’s business unit budget coordinator. Upon completion of each
approved Eligible Course, the employee will be reimbursed for the following
expenses, subject to Section 5.5 and the annual limit:
5.3.1 Registration Fees - 100% of registration fees not tied to specific courses, if
all semester grades are C or better.
5.3.2 Tuition, Required Book Costs, and Required Course Fees - No
reimbursement will be allowed for any expenses related to a course from
which an employee has withdrawn or received a grade below C. Tuition,
required book costs, and required course fees will be reimbursed
according to the following schedule:
2011 ETI Rate Case 8-355
Exhibit KGG-9
2011 TX Rate Case
Page 6 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 6 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
A = 100%;
B = 90%;
C = 80%; and
Courses that are only Pass/Fail will be reimbursed at 100% for a
passing grade.
Courses that do not provide a grade will be reimbursed at 100%
with a certificate of completion from the organization providing the
course.
5.3.3 Preparatory Courses/Professional Exams - Preparatory courses for
professional exams are subject to the same approval requirements as
other courses eligible for reimbursement under this policy and will only be
paid one time; the cost for sitting for professional exams may be paid up to
two times during the employee’s tenure with Entergy. Fees for the
preparatory courses and professional exams will be paid at 100%, but only
after the exam has been successfully completed.
5.3.4 CLEP Exams - Successfully completed CLEP exams are reimbursed at
100% when the exam is taken to fulfill requirements of a degree program.
5.3.5 "Credit for Life Experiences" - "Credit for Life Experiences" is reimbursed
at 100% when applied toward a degree program.
5.3.6 Compensation Under Another Program - If the employee received
compensation under any other program (e.g., the Veterans Readjustment
Benefits Act), only those expenses in excess of the total compensation
received will be considered under this Policy.
5.4 Class Attendance - Time necessary for attending classes or completing
distance learning courses shall be during the employee's off-duty hours. Class
attendance and study time cannot interfere with job responsibilities, including any
necessary travel or emergency and overtime work.
5.5 Resignation, Discharge or Termination
5.5.1 If an employee resigns or is discharged for cause prior to the completion
of approved Eligible Course work, reimbursement will not be made.
However, if an employee is terminated due to a reduction in work force
(not including Voluntary Severance), reimbursement will be made (per
Section 5.3) for any approved Eligible Course(s) underway at the time of
notification of termination if the course(s) is/are successfully completed.
5.5.2 All Eligible Employees entering a JD or PhD program will be required to
submit a repayment agreement during the tuition approval process. If an
employee voluntarily resigns from Entergy within three years after
2011 ETI Rate Case 8-356
Exhibit KGG-9
2011 TX Rate Case
Page 7 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 7 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
completion of a JD or PhD program course, the employee agrees to pay to
Entergy 100% of the total reimbursement for costs associated with the
course.
5.6 Equal Opportunity Employer - Entergy is an equal opportunity employer that
promotes the development of all employees and encourages each individual to
achieve as much success as their talents and initiative will allow.
6.0 PROCEDURES
6.1 Course Approval Process
6.1.1 Discuss with Immediate Supervisor - An Eligible Employee desiring to
apply for educational assistance should contact his or her immediate
supervisor to discuss the proposed course(s) and to establish the potential
benefits to the Eligible Employee and Entergy.
6.1.2 Request for Educational Assistance: Course Approval and
Reimbursement Form - The Eligible Employee should complete the
Request for Course Approval section of the Course Approval and
Reimbursement Form (Refer to Section 2.3) and seek the immediate
supervisor’s written approval thereon; see Section 6.1.4 regarding
approval. If an employee changes schools, degrees, certifications, or
majors, a new application must be submitted.
6.1.3 Non-Degree or Non-Certification Courses - Employees enrolled in courses
not leading to specific degrees or certifications must gain approval for
each enrollment.
6.1.4 Approvals – Approval is required for all courses, degree programs or
certification programs.
6.1.4.1 The Eligible Employee's immediate supervisor reviews the
Request for Course Approval section of the Course Approval and
Reimbursement Form (Refer to Section 2.3), and approves the
request in writing or denies the request.
6.1.4.2 Courses within JD and PhD programs require further approval by
a member of System Management Levels 1 through 4 within the
Eligible Employee’s chain of command. Further, JD and PhD
course approval requests must include additional documentation,
in a format specified by Human Resources, where employee and
his/her management describe how the JD or PhD course will
relate directly to the employee’s job responsibilities at the time of
enrollment in the course and the anticipated benefits to Entergy.
Finally, JD and PhD program courses also require approval by the
Senior Vice President, Human Resources & Administration.
2011 ETI Rate Case 8-357
Exhibit KGG-9
2011 TX Rate Case
Page 8 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 8 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
6.1.5 Forward Completed Request for Educational Assistance: Course Approval
Section - The Request for Course Approval Section of the Course
Approval and Reimbursement Form (Refer to Section 2.3) is then
forwarded to the Human Resources Service Center for review to ensure
that Policy requirements are met. The Human Resources Service Center
will approve the request if all Policy conditions have been met. Eligible
Employees should not attend a course/class until they have received
approval from the Human Resources Service Center. If an Eligible
Employee begins a course/class before receiving approval, their
reimbursement request may be denied.
6.1.6 Approval Notification - The Human Resources Service Center will return
the original approved form to the requesting Eligible Employee as
notification to proceed with enrollment.
6.2 Reimbursement Request Process
6.2.1 Completion of Approved Course/Reimbursement - Upon successful
completion of an approved course, the employee must complete the
Request for Reimbursement section of the Course Approval and
Reimbursement Form (Refer to Section 2.3) and have it approved by
his/her supervisor. The employee must use the Student Worksheet (Refer
to Section 2.3) to calculate reimbursable cost and review the worksheet
with his/her immediate supervisor.
6.2.2 Reimbursement Approval - The employee’s immediate supervisor will
review the request for reimbursement. If all conditions of this Policy have
been met, the immediate supervisor will approve the reimbursement. The
immediate supervisor approving the reimbursement must ensure that all
the original statements or receipts are included with the supporting
documentation. This is necessary to prevent reuse of statements or
receipts and duplicate reimbursements to the employee. The employee
sends the approved form and worksheet (Refer to Section 2.3) and the
following items to the Accounts Payable Department for reimbursement.
This reimbursement should not be processed through the Expense
Account Reporting Log System (EARL).
6.2.2.1 An original statement or certificate showing that the employee has
successfully completed the course(s) with a satisfactory grade(s)
which shows the final credit hours earned; and
6.2.2.2 Original paid statements or receipts documenting total costs for
tuition, books, and fees for each course.
6.2.3 Reimbursement Check - Accounts Payable will send the reimbursement
check directly to the employee.
2011 ETI Rate Case 8-358
Exhibit KGG-9
2011 TX Rate Case
Page 9 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 9 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 9/14/2009 Rev. 1
PROGRAM
7.0 ATTACHMENTS
None
Note: Consult the HR Forms Web site (Referenced at Section 2.3) to access Course
Approval and Reimbursement Form and Student Worksheet Form referenced in this
policy.
2011 ETI Rate Case 8-359
Exhibit KGG-9
2011 TX Rate Case
Page 10 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 1 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
Subject Matter Expert: Responsible Officer: Approved By:
Danielle Lombard-Sims Renae Conley Corporate Compliance Committee
I. POLICY SUMMARY
Eligible Employees can apply for reimbursement for approved Eligible Courses.
All Eligible Employees must receive written course approval from appropriate
management as specified in this Policy and then subsequently from the HRSC to be
eligible for reimbursement.
Upon successful completion of each approved Eligible Course, the employee will be
reimbursed for the following expenses up to a maximum annual reimbursement of
$5,250:
Registration fees at 100% for a grade of C or better;
Tuition, required book costs, and required course fees according to the following
schedule:
A = 100%;
B = 90%;
C = 80%;
D, F, or Withdrawal = 0%; and
Courses which are only Pass/Fail will be reimbursed at 100% for a passing
grade.
Courses that do not provide a grade will be reimbursed at 100% with a
certification of completion from the organization providing the course.
All Entergy employees shall immediately report known, suspected or potential
violations of this Policy by following the procedures described in the Reporting
Violations policy.
Entergy is an equal opportunity employer that promotes the development of all
employees and encourages each individual to achieve as much success as their
talents and initiative will allow.
Please refer to the following detailed Policy for further information.
2011 ETI Rate Case 8-360
Exhibit KGG-9
2011 TX Rate Case
Page 11 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 2 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
II. DETAILED POLICY
1.0 PURPOSE AND APPLICABILITY
The purpose of the Educational Reimbursement Program is to encourage Eligible
Employees to seek self-improvement and development. This Policy provides specific
information necessary for employees to obtain course approval and reimbursement for
completed course work. Entergy will reimburse expenses of Eligible Employees who
undertake approved outside study that enables them to improve their skill set and
qualifications in their present positions or would lead to degrees received from
Accredited institutions where such degrees are considered to be of value to Entergy.
THIS POLICY APPLIES TO ANY AND ALL EMPLOYEES OF ANY ENTERGY
SYSTEM COMPANY, UNLESS OTHERWISE EXPRESSLY EXCLUDED.
THE EXTENT TO WHICH ANY SPECIFIC PROVISION IN THIS POLICY COVERS
EMPLOYEES WHO ARE REPRESENTED BY A UNION MAY DEPEND ON
NEGOTIATIONS WITH AND/OR A COLLECTIVE BARGAINING AGREEMENT WITH
THAT UNION.
NOTHING CONTAINED IN THIS POLICY SHOULD BE CONSTRUED TO SUGGEST
THAT EMPLOYEES OF A PARTICULAR SUBSIDIARY OR AFFILIATE OF
ENTERGY CORPORATION ARE ALSO EMPLOYEES OF ENTERGY
CORPORATION OR ANY OTHER AFFILIATE OR SUBSIDIARY OF ENTERGY
CORPORATION. MOREOVER, THIS POLICY DOES NOT CREATE ANY
EMPLOYMENT RELATIONSHIP BETWEEN ANY PERSON AND ANY ENTERGY
SYSTEM COMPANY, NOR DOES THIS POLICY CONFER ANY CONTRACTUAL
RIGHT TO ANY PERSON TO BECOME OR REMAIN AN EMPLOYEE OF ANY
ENTERGY SYSTEM COMPANY.
2.0 REFERENCES AND CROSS REFERENCES
2.1 Entergy System Policies and Procedures:
Reimbursement of Business Expenses
Reporting Violations
2.2 U.S. Department of Education Database of Accredited Postsecondary
Institutions and Programs
2.3 EntergyNET – Human Resources Forms
Course Approval and Reimbursement Form
Student Worksheet
2011 ETI Rate Case 8-361
Exhibit KGG-9
2011 TX Rate Case
Page 12 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 3 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
3.0 DEFINITIONS
3.1 Accredited means the status granted by the United States Department of
Education to a qualified institution of higher learning, and includes the following
requirements:
such status has been in effect for at least one year; and
the institution must appear in the US Department of Education’s Database of
Accredited Programs and Institutions (please reference Section 2.2 of this
Policy or the Employee Development Website).
3.2 Eligible Courses are those courses described in Section 5.1 that are not
ineligible under Section 5.2.
3.3 Eligible Employee is defined as a regular, active, full-time employee. Eligibility
to begin the course approval process using the requirements of Policy Section
6.1 (which must occur prior to course enrollment in order to qualify for
reimbursement per Section 5.3) begins upon date of hire.
3.4 Entergy, Entergy System Company, or Company is defined as Entergy
Corporation and all of its subsidiaries and affiliates in which Entergy Corporation
has a direct or indirect majority ownership interest.
3.5 Policy is defined as this Educational Reimbursement Program policy.
4.0 RESPONSIBILITY
4.1 Entergy Management is responsible for ensuring that courses and degree
programs relate directly to the Eligible Employee's job or are an appropriate
future investment for the Company and for the Eligible Employees that they
directly supervise. They are also responsible for approving reimbursements
covered by this Policy.
4.2 The Director, Talent Management and Inclusion is responsible for
interpretation of this Policy.
4.3 The Director, Total Rewards is responsible for administering this Policy.
4.4 The Executive Vice President, Human Resources & Administration is
responsible for approving any deviations from this Policy.
4.5 All Entergy employees shall immediately report known, suspected or potential
violations of this Policy by following the procedures described in the Reporting
Violations policy.
5.0 DETAILS
2011 ETI Rate Case 8-362
Exhibit KGG-9
2011 TX Rate Case
Page 13 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 4 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
5.1 Eligible Courses. The following courses are Eligible Courses if (a) they either
enable Eligible Employees to meet the qualifications for positions within Entergy
or enable them to improve their skills set or qualifications in their present
positions and (b) any further conditions specified below are satisfied.
5.1.1 Eligible Undergraduate Courses are Accredited college degree programs,
Accredited college level courses, and courses offered by area vocational
and technical institutions.
5.1.2 Eligible Graduate Level Courses are courses in masters programs offered
by Accredited institutions. Such programs include the Master of Science in
Electrical Engineering and the Master of Business Administration,
including an Executive Master of Business Administration (EMBA). For
information regarding PhD and JD level courses, please refer to Sections
5.1.8 and 5.1.9.
The EMBA program, as referred to in this Policy, is different from the
Entergy-sponsored EMBA program, which is not covered by this Policy.
For information on the Entergy-sponsored EMBA program contact
Employee Development or refer to the EntergyNet's Employee
Development page.
5.1.3 Distance Learning Courses (including correspondence courses) are
courses within graduate and undergraduate programs offered by
Accredited institutions. In order to be eligible under Section 5.1, distance
learning programs must be included in the U.S. Department of Education
Database of Accredited Postsecondary Institutions and Programs,
referenced at Section 2.2 of this Policy and at the Employee Development
website.
5.1.4 Preparatory Courses in preparation for professional certification
examinations (as noted in section 5.1.5).
5.1.5 Professional Exams such as the Certified Public Accountant exam,
Professional Engineer Certification, State Bar exam, etc., are eligible
provided they are needed to obtain or maintain a professional license and
such license is required in the performance of the Eligible Employee’s
current job classification responsibilities.
5.1.6 College Level Examination Programs (CLEP) if the examination applies to
fulfilling requirements of a degree program.
5.1.7 "Credit for Life Experiences" if approved by the school in question and if it
applies to fulfilling requirements of a degree program.
5.1.8 Law Degree Courses – Costs associated with courses within a law degree
curriculum are eligible for educational assistance. Law courses are eligible
2011 ETI Rate Case 8-363
Exhibit KGG-9
2011 TX Rate Case
Page 14 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 5 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
only if the course relates directly to the Eligible Employee's job
responsibilities at the time of enrollment in the course.
5.1.9 Ph.D. Programs Courses - Costs associated with courses within a Ph.D.
program are eligible for educational assistance. Ph.D. courses are eligible
only if the course relates directly to the Eligible Employee’s job
responsibilities at the time of enrollment in the course.
5.2 Ineligible Courses and Expenses
5.2.1 Conferences, Seminars and Workshops - Reimbursement under this
Policy does not cover the costs of conferences, seminars, workshops, and
other non-credit courses such as computer software courses. Refer to
Entergy System Policies and Procedures, Reimbursement of Business
Expenses, for guidance.
5.2.2 Ineligible Expenses - Late charges, travel expenses, graduation fees,
instruments, computers, finance charges, ID cards, parking expenses,
insurance fees and auto decal fees are not eligible for reimbursement
under this Policy. Costs related to preparing and/or sitting for education-
program admission examinations (e.g., GMAT, LSAT) are also ineligible
for reimbursement.
5.3 Conditions for Reimbursement
Approval to enroll in an Eligible Course must be obtained prior to enrollment,
following the process specified in Section 6.1, in order to qualify for
reimbursement under this Policy. The maximum reimbursement of allowable
expenses is $5,250 per calendar year (Note: This maximum allowable amount
takes into consideration IRS implications). These expenses must be reimbursed
in either the year they occurred or the following year only. In order for costs to be
reflected in a particular year, employees must follow end-of-year expense
recording protocols specified by the Finance Operations Center. Department
charge codes are required for course approval and can be obtained from the
Eligible Employee’s business unit budget coordinator. Upon completion of each
approved Eligible Course, the employee will be reimbursed for the following
expenses, subject to Section 5.5 and the annual limit:
5.3.1 Registration Fees - 100% of registration fees not tied to specific courses, if
all semester grades are C or better.
5.3.2 Tuition, Required Book Costs, and Required Course Fees - No
reimbursement will be allowed for any expenses related to a course from
which an employee has withdrawn or received a grade below C. Tuition,
required book costs, and required course fees will be reimbursed
according to the following schedule:
2011 ETI Rate Case 8-364
Exhibit KGG-9
2011 TX Rate Case
Page 15 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 6 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
A = 100%;
B = 90%;
C = 80%; and
Courses that are only Pass/Fail will be reimbursed at 100% for a
passing grade.
Courses that do not provide a grade will be reimbursed at 100%
with a certificate of completion from the organization providing the
course.
5.3.3 Preparatory Courses/Professional Exams - Preparatory courses for
professional exams are subject to the same approval requirements as
other courses eligible for reimbursement under this policy and will only be
paid one time; the cost for sitting for professional exams may be paid up to
two times during the employee’s tenure with Entergy. Fees for the
preparatory courses and professional exams will be paid at 100%, but only
after the exam has been successfully completed.
5.3.4 CLEP Exams - Successfully completed CLEP exams are reimbursed at
100% when the exam is taken to fulfill requirements of a degree program.
5.3.5 "Credit for Life Experiences" - "Credit for Life Experiences" is reimbursed
at 100% when applied toward a degree program.
5.3.6 Compensation Under Another Program - If the employee received
compensation under any other program (e.g., the Veterans Readjustment
Benefits Act), only those expenses in excess of the total compensation
received will be considered under this Policy.
5.4 Class Attendance - Time necessary for attending classes or completing
distance learning courses shall be during the employee's off-duty hours. Class
attendance and study time cannot interfere with job responsibilities, including any
necessary travel or emergency and overtime work.
5.5 Resignation, Discharge or Termination
5.5.1 If an employee resigns or is discharged for cause prior to the completion
of approved Eligible Course work, reimbursement will not be made.
However, if an employee is terminated due to a reduction in work force
(not including Voluntary Severance), reimbursement will be made (per
Section 5.3) for any approved Eligible Course(s) underway at the time of
notification of termination if the course(s) is/are successfully completed.
5.5.2 All Eligible Employees entering a JD or PhD program will be required to
submit a repayment agreement during the tuition approval process. If an
employee voluntarily resigns from Entergy within three years after
2011 ETI Rate Case 8-365
Exhibit KGG-9
2011 TX Rate Case
Page 16 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 7 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
completion of a JD or PhD program course, the employee agrees to pay to
Entergy 100% of the total reimbursement for costs associated with the
course.
5.6 Equal Opportunity Employer - Entergy is an equal opportunity employer that
promotes the development of all employees and encourages each individual to
achieve as much success as their talents and initiative will allow.
6.0 PROCEDURES
6.1 Course Approval Process
6.1.1 Discuss with Immediate Supervisor - An Eligible Employee desiring to
apply for educational assistance should contact his or her immediate
supervisor to discuss the proposed course(s) and to establish the potential
benefits to the Eligible Employee and Entergy.
6.1.2 Request for Educational Assistance: Course Approval and
Reimbursement Form - The Eligible Employee should complete the
Request for Course Approval section of the Course Approval and
Reimbursement Form (Refer to Section 2.3) and seek the immediate
supervisor’s written approval thereon; see Section 6.1.4 regarding
approval. If an employee changes schools, degrees, certifications, or
majors, a new application must be submitted.
6.1.3 Non-Degree or Non-Certification Courses - Employees enrolled in courses
not leading to specific degrees or certifications must gain approval for
each enrollment.
6.1.4 Approvals – Approval is required for all courses, degree programs or
certification programs.
6.1.4.1 The Eligible Employee's immediate supervisor reviews the
Request for Course Approval section of the Course Approval and
Reimbursement Form (Refer to Section 2.3), and approves the
request in writing or denies the request.
6.1.4.2 Courses within JD and PhD programs require further approval by
a member of System Management Levels 1 through 4 within the
Eligible Employee’s chain of command. Further, JD and PhD
course approval requests must include additional documentation,
in a format specified by Human Resources, where employee and
his/her management describe how the JD or PhD course will
relate directly to the employee’s job responsibilities at the time of
enrollment in the course and the anticipated benefits to Entergy.
Finally, JD and PhD program courses also require approval by the
Executive Vice President, Human Resources & Administration.
2011 ETI Rate Case 8-366
Exhibit KGG-9
2011 TX Rate Case
Page 17 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 8 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
6.1.5 Forward Completed Request for Educational Assistance: Course Approval
Section - The Request for Course Approval Section of the Course
Approval and Reimbursement Form (Refer to Section 2.3) is then
forwarded to the Human Resources Service Center for review to ensure
that Policy requirements are met. The Human Resources Service Center
will approve the request if all Policy conditions have been met. Eligible
Employees should not attend a course/class until they have received
approval from the Human Resources Service Center. If an Eligible
Employee begins a course/class before receiving approval, their
reimbursement request may be denied.
6.1.6 Approval Notification - The Human Resources Service Center will return
the original approved form to the requesting Eligible Employee as
notification to proceed with enrollment.
6.2 Reimbursement Request Process
6.2.1 Completion of Approved Course/Reimbursement - Upon successful
completion of an approved course, the employee must complete the
Request for Reimbursement section of the Course Approval and
Reimbursement Form (Refer to Section 2.3) and have it approved by
his/her supervisor. The employee must use the Student Worksheet (Refer
to Section 2.3) to calculate reimbursable cost and review the worksheet
with his/her immediate supervisor.
6.2.2 Reimbursement Approval - The employee’s immediate supervisor will
review the request for reimbursement. If all conditions of this Policy have
been met, the immediate supervisor will approve the reimbursement. The
immediate supervisor approving the reimbursement must ensure that all
the original statements or receipts are included with the supporting
documentation. This is necessary to prevent reuse of statements or
receipts and duplicate reimbursements to the employee. The employee
sends the approved form and worksheet (Refer to Section 2.3) and the
following items to the Accounts Payable Department for reimbursement.
This reimbursement should not be processed through the Expense
Account Reporting Log System (EARL).
6.2.2.1 An original statement or certificate showing that the employee has
successfully completed the course(s) with a satisfactory grade(s)
which shows the final credit hours earned; and
6.2.2.2 Original paid statements or receipts documenting total costs for
tuition, books, and fees for each course.
6.2.3 Reimbursement Check - Accounts Payable will send the reimbursement
check directly to the employee.
2011 ETI Rate Case 8-367
Exhibit KGG-9
2011 TX Rate Case
Page 18 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 9 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 3/04/2011 Rev. 2
PROGRAM
7.0 ATTACHMENTS
None
Note: Consult the HR Forms Web site (Referenced at Section 2.3) to access Course
Approval and Reimbursement Form and Student Worksheet Form referenced in this
policy.
2011 ETI Rate Case 8-368
Exhibit KGG-9
2011 TX Rate Case
Page 19 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 1 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
Subject Matter Expert: Responsible Officer: Approved By:
Mark Antoine Renae Conley Corporate Compliance Committee
I. POLICY SUMMARY
 Eligible Employees can apply for reimbursement for approved Eligible Courses.
 All Eligible Employees must receive written course approval from appropriate
management as specified in this Policy and then subsequently from the HRSC to be
eligible for reimbursement.
 Upon successful completion of each approved Eligible Course, the employee will be
reimbursed for the following expenses up to a maximum annual reimbursement of
$5,250:
 Registration fees at 100% for a grade of C or better;
 Tuition, required book costs, and required course fees according to the following
schedule:
 A = 100%;
 B = 90%;
 C = 80%;
 D, F, or Withdrawal = 0%; and
 Courses which are only Pass/Fail will be reimbursed at 100% for a passing
grade.
 Courses that do not provide a grade will be reimbursed at 100% with a
certification of completion from the organization providing the course.
 All Entergy employees shall immediately report known, suspected or potential
violations of this Policy by following the procedures described in the Reporting
Violations policy.
 Entergy is an equal opportunity employer that promotes the development of all
employees and encourages each individual to achieve as much success as their
talents and initiative will allow.
 Please refer to the following detailed Policy for further information.
2011 ETI Rate Case 8-369
Exhibit KGG-9
2011 TX Rate Case
Page 20 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 2 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
II. DETAILED POLICY
1.0 PURPOSE AND APPLICABILITY
The purpose of the Educational Reimbursement Program is to encourage Eligible
Employees to seek self-improvement and development. This Policy provides specific
information necessary for employees to obtain course approval and reimbursement for
completed course work. Entergy will reimburse expenses of Eligible Employees who
undertake approved outside study that enables them to improve their skill set and
qualifications in their present positions or would lead to degrees received from
Accredited institutions where such degrees are considered to be of value to Entergy.
THIS POLICY APPLIES TO ANY AND ALL EMPLOYEES OF ANY ENTERGY
SYSTEM COMPANY, UNLESS OTHERWISE EXPRESSLY EXCLUDED.
THE EXTENT TO WHICH ANY SPECIFIC PROVISION IN THIS POLICY COVERS
EMPLOYEES WHO ARE REPRESENTED BY A UNION MAY DEPEND ON
NEGOTIATIONS WITH AND/OR A COLLECTIVE BARGAINING AGREEMENT WITH
THAT UNION.
NOTHING CONTAINED IN THIS POLICY SHOULD BE CONSTRUED TO SUGGEST
THAT EMPLOYEES OF A PARTICULAR SUBSIDIARY OR AFFILIATE OF
ENTERGY CORPORATION ARE ALSO EMPLOYEES OF ENTERGY
CORPORATION OR ANY OTHER AFFILIATE OR SUBSIDIARY OF ENTERGY
CORPORATION. MOREOVER, THIS POLICY DOES NOT CREATE ANY
EMPLOYMENT RELATIONSHIP BETWEEN ANY PERSON AND ANY ENTERGY
SYSTEM COMPANY, NOR DOES THIS POLICY CONFER ANY CONTRACTUAL
RIGHT TO ANY PERSON TO BECOME OR REMAIN AN EMPLOYEE OF ANY
ENTERGY SYSTEM COMPANY.
2.0 REFERENCES AND CROSS REFERENCES
2.1 Entergy System Policies and Procedures:
 Reimbursement of Business Expenses
 Reporting Violations
2.2 U.S. Department of Education Database of Accredited Postsecondary
Institutions and Programs
2.3 EntergyNET – Human Resources Forms
 Course Approval and Reimbursement Form
 Student Worksheet
2011 ETI Rate Case 8-370
Exhibit KGG-9
2011 TX Rate Case
Page 21 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 3 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
3.0 DEFINITIONS
3.1 Accredited means the status granted by the United States Department of
Education to a qualified institution of higher learning, and includes the following
requirements:
 such status has been in effect for at least one year; and
 the institution must appear in the US Department of Education’s Database of
Accredited Programs and Institutions (please reference Section 2.2 of this
Policy or the Employee Development Website).
3.2 Eligible Courses are those courses described in Section 5.1 that are not
ineligible under Section 5.2.
3.3 Eligible Employee is defined as a regular, active, full-time employee. Eligibility
to begin the course approval process using the requirements of Policy Section
6.1 (which must occur prior to course enrollment in order to qualify for
reimbursement per Section 5.3) begins upon date of hire.
3.4 Entergy, Entergy System Company, or Company is defined as Entergy
Corporation and all of its subsidiaries and affiliates in which Entergy Corporation
has a direct or indirect majority ownership interest.
3.5 Policy is defined as this Educational Reimbursement Program policy.
4.0 RESPONSIBILITY
4.1 Entergy Management is responsible for ensuring that courses and degree
programs relate directly to the Eligible Employee's job or are an appropriate
future investment for the Company and for the Eligible Employees that they
directly supervise. They are also responsible for approving reimbursements
covered by this Policy.
4.2 The Director, Talent Management and Inclusion is responsible for
interpretation of this Policy.
4.3 The Director, Total Rewards is responsible for administering this Policy.
4.4 The Executive Vice President, Human Resources & Administration is
responsible for approving any deviations from this Policy.
4.5 All Entergy employees shall immediately report known, suspected or potential
violations of this Policy by following the procedures described in the Reporting
Violations policy.
5.0 DETAILS
2011 ETI Rate Case 8-371
Exhibit KGG-9
2011 TX Rate Case
Page 22 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 4 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
5.1 Eligible Courses. The following courses are Eligible Courses if (a) they either
enable Eligible Employees to meet the qualifications for positions within Entergy
or enable them to improve their skills set or qualifications in their present
positions and (b) any further conditions specified below are satisfied.
5.1.1 Eligible Undergraduate Courses are Accredited college degree programs,
Accredited college level courses, and courses offered by area vocational
and technical institutions.
5.1.2 Eligible Graduate Level Courses are courses in masters programs offered
by Accredited institutions. Such programs include the Master of Science in
Electrical Engineering and the Master of Business Administration,
including an Executive Master of Business Administration (EMBA). For
information regarding PhD and JD level courses, please refer to Sections
5.1.8 and 5.1.9.
The EMBA program, as referred to in this Policy, is different from the
Entergy-sponsored EMBA program, which is not covered by this Policy.
For information on the Entergy-sponsored EMBA program contact
Employee Development or refer to the EntergyNet's Employee
Development page.
5.1.3 Distance Learning Courses (including correspondence courses) are
courses within graduate and undergraduate programs offered by
Accredited institutions. In order to be eligible under Section 5.1, distance
learning programs must be included in the U.S. Department of Education
Database of Accredited Postsecondary Institutions and Programs,
referenced at Section 2.2 of this Policy and at the Employee Development
website.
5.1.4 Preparatory Courses in preparation for professional certification
examinations (as noted in section 5.1.5).
5.1.5 Professional Exams such as the Certified Public Accountant exam,
Professional Engineer Certification, State Bar exam, etc., are eligible
provided they are needed to obtain or maintain a professional license and
such license is required in the performance of the Eligible Employee’s
current job classification responsibilities.
5.1.6 College Level Examination Programs (CLEP) if the examination applies to
fulfilling requirements of a degree program.
5.1.7 "Credit for Life Experiences" if approved by the school in question and if it
applies to fulfilling requirements of a degree program.
5.1.8 Law Degree Courses – Costs associated with courses within a law degree
curriculum are eligible for educational assistance. Law courses are eligible
2011 ETI Rate Case 8-372
Exhibit KGG-9
2011 TX Rate Case
Page 23 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 5 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
only if the course relates directly to the Eligible Employee's job
responsibilities at the time of enrollment in the course.
5.1.9 Ph.D. Programs Courses - Costs associated with courses within a Ph.D.
program are eligible for educational assistance. Ph.D. courses are eligible
only if the course relates directly to the Eligible Employee’s job
responsibilities at the time of enrollment in the course.
5.2 Ineligible Courses and Expenses
5.2.1 Conferences, Seminars and Workshops - Reimbursement under this
Policy does not cover the costs of conferences, seminars, workshops, and
other non-credit courses such as computer software courses. Refer to
Entergy System Policies and Procedures, Reimbursement of Business
Expenses, for guidance.
5.2.2 Ineligible Expenses - Late charges, travel expenses, graduation fees,
instruments, computers, finance charges, ID cards, parking expenses,
insurance fees and auto decal fees are not eligible for reimbursement
under this Policy. Costs related to preparing and/or sitting for education-
program admission examinations (e.g., GMAT, LSAT) are also ineligible
for reimbursement.
5.3 Conditions for Reimbursement
Approval to enroll in an Eligible Course must be obtained prior to enrollment,
following the process specified in Section 6.1, in order to qualify for
reimbursement under this Policy. The maximum reimbursement of allowable
expenses is $5,250 per calendar year (Note: This maximum allowable amount
takes into consideration IRS implications). Paid receipts for allowable expenses
must be submitted for reimbursement within 6 months of completion of the
Eligible Course for which such expenses were incurred. Paid receipts for
allowable expenses (tuition, required book costs, and required course fees) for
an Eligible Course must be submitted together as a single reimbursement and
can only be submitted one time for reimbursement. In order for costs to be
reflected in a particular year, employees must follow end-of-year expense
recording protocols specified by the Finance Operations Center. Department
charge codes are required for course approval and can be obtained from the
Eligible Employee’s business unit budget coordinator. Upon completion of each
approved Eligible Course, the employee will be reimbursed for the following
expenses, subject to Section 5.5 and the annual limit:
5.3.1 Registration Fees - 100% of registration fees not tied to specific courses, if
all semester grades are C or better.
2011 ETI Rate Case 8-373
Exhibit KGG-9
2011 TX Rate Case
Page 24 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 6 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
5.3.2 Tuition, Required Book Costs, and Required Course Fees - No
reimbursement will be allowed for any expenses related to a course from
which an employee has withdrawn or received a grade below C. Tuition,
required book costs, and required course fees will be reimbursed
according to the following schedule:
A = 100%;
B = 90%;
C = 80%; and
Courses that are only Pass/Fail will be reimbursed at 100% for a
passing grade.
Courses that do not provide a grade will be reimbursed at 100%
with a certificate of completion from the organization providing the
course.
5.3.3 Preparatory Courses/Professional Exams - Preparatory courses for
professional exams are subject to the same approval requirements as
other courses eligible for reimbursement under this policy and will only be
paid one time; the cost for sitting for professional exams may be paid up to
two times during the employee’s tenure with Entergy. Fees for the
preparatory courses and professional exams will be paid at 100%, but only
after the exam has been successfully completed.
5.3.4 CLEP Exams - Successfully completed CLEP exams are reimbursed at
100% when the exam is taken to fulfill requirements of a degree program.
5.3.5 "Credit for Life Experiences" - "Credit for Life Experiences" is reimbursed
at 100% when applied toward a degree program.
5.3.6 Compensation Under Another Program - If the employee received
compensation under any other program (e.g., the Veterans Readjustment
Benefits Act), only those expenses in excess of the total compensation
received will be considered under this Policy.
5.4 Class Attendance - Time necessary for attending classes or completing
distance learning courses shall be during the employee's off-duty hours. Class
attendance and study time cannot interfere with job responsibilities, including any
necessary travel or emergency and overtime work.
5.5 Resignation, Discharge or Termination
5.5.1 If an employee resigns or is discharged for cause prior to the completion
of approved Eligible Course work, reimbursement will not be made.
However, if an employee is terminated due to a reduction in work force
(not including Voluntary Severance), reimbursement will be made (per
2011 ETI Rate Case 8-374
Exhibit KGG-9
2011 TX Rate Case
Page 25 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 7 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
Section 5.3) for any approved Eligible Course(s) underway at the time of
notification of termination if the course(s) is/are successfully completed.
5.5.2 All Eligible Employees entering a JD or PhD program will be required to
submit a repayment agreement during the tuition approval process. If an
employee voluntarily resigns from Entergy within three years after
completion of a JD or PhD program course, the employee agrees to pay to
Entergy 100% of the total reimbursement for costs associated with the
course.
5.6 Equal Opportunity Employer - Entergy is an equal opportunity employer that
promotes the development of all employees and encourages each individual to
achieve as much success as their talents and initiative will allow.
6.0 PROCEDURES
6.1 Course Approval Process
6.1.1 Discuss with Immediate Supervisor - An Eligible Employee desiring to
apply for educational assistance should contact his or her immediate
supervisor to discuss the proposed course(s) and to establish the potential
benefits to the Eligible Employee and Entergy.
6.1.2 Request for Educational Assistance: Course Approval and
Reimbursement Form - The Eligible Employee should complete the
Request for Course Approval section of the Course Approval and
Reimbursement Form (Refer to Section 2.3) and seek the immediate
supervisor’s written approval thereon; see Section 6.1.4 regarding
approval. If an employee changes schools, degrees, certifications, or
majors, a new application must be submitted.
6.1.3 Non-Degree or Non-Certification Courses - Employees enrolled in courses
not leading to specific degrees or certifications must gain approval for
each enrollment.
6.1.4 Approvals – Approval is required for all courses, degree programs or
certification programs.
6.1.4.1 The Eligible Employee's immediate supervisor reviews the
Request for Course Approval section of the Course Approval and
Reimbursement Form (Refer to Section 2.3), and approves the
request in writing or denies the request.
6.1.4.2 Courses within JD and PhD programs require further approval by
a member of System Management Levels 1 through 4 within the
Eligible Employee’s chain of command. Further, JD and PhD
course approval requests must include additional documentation,
in a format specified by Human Resources, where employee and
2011 ETI Rate Case 8-375
Exhibit KGG-9
2011 TX Rate Case
Page 26 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 8 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
his/her management describe how the JD or PhD course will
relate directly to the employee’s job responsibilities at the time of
enrollment in the course and the anticipated benefits to Entergy.
Finally, JD and PhD program courses also require approval by the
Executive Vice President, Human Resources & Administration.
6.1.5 Forward Completed Request for Educational Assistance: Course Approval
Section - The Request for Course Approval Section of the Course
Approval and Reimbursement Form (Refer to Section 2.3) is then
forwarded to the Human Resources Service Center for review to ensure
that Policy requirements are met. The Human Resources Service Center
will approve the request if all Policy conditions have been met. Eligible
Employees should not attend a course/class until they have received
approval from the Human Resources Service Center. If an Eligible
Employee begins a course/class before receiving approval, their
reimbursement request may be denied.
6.1.6 Approval Notification - The Human Resources Service Center will return
the original approved form to the requesting Eligible Employee as
notification to proceed with enrollment.
6.2 Reimbursement Request Process
6.2.1 Completion of Approved Course/Reimbursement - Upon successful
completion of an approved course, the employee must complete the
Request for Reimbursement section of the Course Approval and
Reimbursement Form (Refer to Section 2.3) and have it approved by
his/her supervisor. The employee must use the Student Worksheet (Refer
to Section 2.3) to calculate reimbursable cost and review the worksheet
with his/her immediate supervisor.
6.2.2 Reimbursement Approval - The employee’s immediate supervisor will
review the request for reimbursement. If all conditions of this Policy have
been met, the immediate supervisor will approve the reimbursement. The
immediate supervisor approving the reimbursement must ensure that all
the original statements or receipts are included with the supporting
documentation. This is necessary to prevent reuse of statements or
receipts and duplicate reimbursements to the employee. The employee
sends the approved form and worksheet (Refer to Section 2.3) and the
following items to the Accounts Payable Department for reimbursement.
This reimbursement should not be processed through the Expense
Account Reporting Log System (EARL).
6.2.2.1 An original statement or certificate showing that the employee has
successfully completed the course(s) with a satisfactory grade(s)
which shows the final credit hours earned; and
2011 ETI Rate Case 8-376
Exhibit KGG-9
2011 TX Rate Case
Page 27 of 27
ENTERGY SYSTEM
POLICIES & PROCEDURES
Page 9 of 9
Title: EDUCATIONAL REIMBURSEMENT Last Revision: 5/09/2011 Rev. 3
PROGRAM
6.2.2.2 Original paid statements or receipts documenting total costs for
tuition, books, and fees for each course.
6.2.3 Reimbursement Check - Accounts Payable will send the reimbursement
check directly to the employee.
7.0 ATTACHMENTS
None
Note: Consult the HR Forms Web site (Referenced at Section 2.3) to access Course
Approval and Reimbursement Form and Student Worksheet Form referenced in this
policy.
2011 ETI Rate Case 8-377
This page has been intentionally left blank.
2011 ETI Rate Case 8-378
HR Staffing and Expenditures Comparisons
Saratoga Institute
2011 ETI Rate Case
2010 Calendar Year Data
HR Cost Per Employee HR Headcount Ratio
1700 120
1500
100
1300
1100 80
900
60
700
500 40
300
20
100
-100 0 Entergy 2010 Median Utilities Median Median - All
Entergy 2010 Median Utilities Median Companies - Median - All
Companies - All
All 10,000-25,000
8-379
Employees
10,000-25,000
Employees
Formula:
HR FTE Investment factor (HR Cost Per Employee) = Total HR Expenses / Regular FTE
HR Headcount Ratio = Regular Headcount / Regular HR Headcount
Exhibit KGG-10
Page 1 of 1
2011 TX Rate Case
This page has been intentionally left blank.
2011 ETI Rate Case 8-380
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, and Department
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Billing Service Company ETI Per Pro Forma Total ETI
Class Entity Dept Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES EAI HR411 (9,868) - (9,868) - (9,868) 213 79 (9,576)
HUMAN RESOURCES Total EAI (9,868) - (9,868) - (9,868) 213 79 (9,576)
HUMAN RESOURCES EGSLA HR415 2,913 - 2,913 - 2,913 (170) (32) 2,711
HUMAN RESOURCES Total EGSL 2,913 - 2,913 - 2,913 (170) (32) 2,711
HUMAN RESOURCES ELL HR413 (465) - (465) - (465) 341 1 (123)
HUMAN RESOURCES Total ELL (465) - (465) - (465) 341 1 (123)
HUMAN RESOURCES EMI HR414 68 - 68 - 68 (63) (0) 5
HUMAN RESOURCES Total EMI 68 - 68 - 68 (63) (0) 5
HUMAN RESOURCES ESI CP048 6,892,120 - 6,892,120 6,115,967 776,153 (134,872) 12 641,292
HUMAN RESOURCES ESI CP072 17,102,600 - 17,102,600 15,639,683 1,462,917 (12,911) - 1,450,006
HUMAN RESOURCES ESI CP074 16,136 - 16,136 15,026 1,110 (46) (30) 1,035
HUMAN RESOURCES ESI CP076 10,818 - 10,818 10,622 195 (163) (0) 32
HUMAN RESOURCES ESI CP078 14,445 - 14,445 12,606 1,838 (741) (69) 1,028
HUMAN RESOURCES ESI CP080 74,726,796 - 74,726,796 67,563,845 7,162,952 (1,450,962) (109,264) 5,602,725
HUMAN RESOURCES ESI CP081 19,937 - 19,937 19,937 - - - -
HUMAN RESOURCES ESI HR077 13,933 - 13,933 12,269 1,664 (1,222) (3) 439
HUMAN RESOURCES ESI HR079 3,347 - 3,347 3,347 - - - -
HUMAN RESOURCES ESI HR07T 9,877 - 9,877 8,406 1,470 (1,037) (67) 366
HUMAN RESOURCES ESI HR401 2,049,021 89,848 2,138,869 2,047,057 91,813 19 (2,205) 89,626
HUMAN RESOURCES ESI HR403 757,982 95,493 853,475 811,023 42,451 12,401 890 55,742
HUMAN RESOURCES ESI HR416 7,083,444 16,214 7,099,658 6,502,047 597,611 (126,197) (24,492) 446,923
HUMAN RESOURCES ESI HR417 4,512,846 323,165 4,836,011 4,609,146 226,865 (3,516) (9,202) 214,147
HUMAN RESOURCES ESI HR41B 1,066 - 1,066 1,015 51 - - 51
HUMAN RESOURCES ESI HR41C 952,210 94,029 1,046,239 994,810 51,429 (666) (104) 50,658
HUMAN RESOURCES ESI HR439 111,777 10,405 122,182 116,360 5,822 - 107 5,929
HUMAN RESOURCES ESI HR462 966,418 99,198 1,065,616 1,009,072 56,544 (1,432) 982 56,094
HUMAN RESOURCES ESI HR463 1,830,602 117,449 1,948,050 1,749,051 199,000 (1,008) 3,619 201,610
8-381
2011 TX Rate Case
HUMAN RESOURCES ESI HR471 784,879 67,940 852,818 811,493 41,326 (1,162) 666 40,829
HUMAN RESOURCES ESI HR494 314,801 33,511 348,313 331,214 17,099 - 321 17,420
HUMAN RESOURCES ESI HR4CR 1,123,085 95,338 1,218,423 1,153,300 65,123 (978) (384) 63,761
Exhibit KGG-A
HUMAN RESOURCES ESI HR4CW 210,415 20,236 230,651 219,789 10,862 (477) 195 10,580
HUMAN RESOURCES ESI HR4J1 2,325,933 237,061 2,562,994 2,263,337 299,657 (1,375) 5,701 303,983
Page 1 of 2
HUMAN RESOURCES ESI HR4NY - - - - - - - -
HUMAN RESOURCES ESI HR4PA - - - - - - - -
HUMAN RESOURCES ESI HR4ST 825,090 70,727 895,817 857,967 37,850 (1,582) 818 37,086
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, and Department
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Billing Service Company ETI Per Pro Forma Total ETI
Class Entity Dept Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR4WP 4,981 - 4,981 4,981 1 - (1) -
HUMAN RESOURCES ESI HR691 1,554,465 161,979 1,716,443 1,636,260 80,183 (170) 1,590 81,603
HUMAN RESOURCES ESI NS43N 512,679 66,353 579,032 574,964 4,068 - (4,068) -
HUMAN RESOURCES ESI NS475 267,526 33,294 300,820 295,824 4,996 (848) (4,147) -
HUMAN RESOURCES ESI NS692 307 - 307 292 14 - (14) -
HUMAN RESOURCES Total ESI 124,999,535 1,632,240 126,631,775 115,390,709 11,241,066 (1,728,946) (139,153) 9,372,966
Total HUMAN RESOURCES 124,992,183 1,632,240 126,624,423 115,390,709 11,233,713 (1,728,625) (139,106) 9,365,982
Total for Witness Gardner, Kevin 124,992,183 1,632,240 126,624,423 115,390,709 11,233,713 (1,728,625) (139,106) 9,365,982
8-382
2011 TX Rate Case
Exhibit KGG-A
Page 2 of 2
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES EAI F5PCCSS06L CSC non-ESI loaned labor to LE DIRECT (8,052) - (8,052) - (8,052) - 66 (7,986)
HUMAN RESOURCES EAI F5PCMATCOM MATERIALS TESTING AND COMPLIAN DIRECT (1,311) - (1,311) - (1,311) - 11 (1,300)
HUMAN RESOURCES EAI F5PCSCMMOM SUPPLY CHAIN MATERIALS MGMNT O DIRECT (147) - (147) - (147) 147 - -
HUMAN RESOURCES EAI F5PCZUBENF BENEFITS DIRECT (292) - (292) - (292) - 2 (290)
HUMAN RESOURCES EAI SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT (66) - (66) - (66) 66 - -
HUMAN RESOURCES Total EAI (9,868) - (9,868) - (9,868) 213 79 (9,576)
HUMAN RESOURCES EGSLA C6PPTSX008 upgrade 230kv bus Mid -County DIRECT 155 - 155 - 155 (155) - -
HUMAN RESOURCES EGSLA F3PCR56245 BILLING & PAYMENT SOLUTIONS - DIRECT 569 - 569 - 569 - (7) 563
HUMAN RESOURCES EGSLA F5PCZUBENF BENEFITS DIRECT 2,174 - 2,174 - 2,174 - (25) 2,148
HUMAN RESOURCES EGSLA SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT 14 - 14 - 14 (14) - -
HUMAN RESOURCES Total EGSL 2,913 - 2,913 - 2,913 (170) (32) 2,711
HUMAN RESOURCES ELL C6PPSHOPTX Capture Transformer Shop Cost DIRECT (194) - (194) - (194) 194 - -
HUMAN RESOURCES ELL F5PCZUBENF BENEFITS DIRECT (124) - (124) - (124) - 1 (123)
HUMAN RESOURCES ELL SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT (147) - (147) - (147) 147 - -
HUMAN RESOURCES Total ELL (465) - (465) - (465) 341 1 (123)
HUMAN RESOURCES EMI F5PCZUBENF BENEFITS DIRECT 5 - 5 - 5 - (0) 5
HUMAN RESOURCES EMI SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT 63 - 63 - 63 (63) - -
HUMAN RESOURCES Total EMI 68 - 68 - 68 (63) (0) 5
HUMAN RESOURCES ESI C1PCN60210 DRY FUEL STORAGE - ESI DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI C1PPEQAPP1 EquaGen Software Application E DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI C1PPEQFIN1 EquaGen Financial Enhancements DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI C1PPEQHR0A EquaGen HR System Enhancements DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI C1PPF1SC05 eSettlement-Eval Receips Settl SCPSPALL (8,273) - (8,273) (6,993) (1,280) 429 851 -
HUMAN RESOURCES ESI C1PPF2SC05 eSettlement-Services Solution SCPSPALL (160) - (160) (135) (25) 8 17 -
HUMAN RESOURCES ESI C1PPFAP147 Infrastructure Emerging Proj - APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFAP148 Infrastructure Emerging Proj - APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFI2015 Change Mjr Corp Bank Partner i BNKACCTA - - - - - - - -
HUMAN RESOURCES ESI C1PPFI3001 Regulatory Reporting Enhanceme CUSTEGOP 2,016 - 2,016 1,738 278 (278) - -
HUMAN RESOURCES ESI C1PPFI3EOI EOI TIME & LABOR 2010 DIRCTEOI 77,057 - 77,057 77,057 - - - -
HUMAN RESOURCES ESI C1PPFI5207 Payro l Time & Labor - Phase I EMPLOYAL 57,474 135 57,609 54,843 2,765 (2,837) 72 -
HUMAN RESOURCES ESI C1PPFI5263 AR/BILL'G/CONTRCT BrkFix 2010- 11 - 11 10 1 (1) - -
HUMAN RESOURCES ESI C1PPFI5283 PS GL Enhancements - 2007 GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFI5288 Cost Rpt&Analysis/Int Rpt Enh- GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFI5307 Compliance Software System - 2 ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI C1PPFI7243 Utility Operations Graphical D CUSTEGOP 13,771 - 13,771 11,870 1,901 (1,901) - -
HUMAN RESOURCES ESI C1PPFI7249 WSS IIC-View W.O.-Permits, Enr CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI C1PPFI7263 RA-UtlOps EntWhsDev-Sales&Mark CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI C1PPFI8003 Upgrd COGNOS Platfrm FIN Rpt 2 GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFI8219 SABRIX 5.0 Upgrade 2008 ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI C1PPFI8268 EPM ALLOCATION ENHN - 2008 GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFI8283 PS GL Enhancements - 2008 GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFIB095 Wintel Refresh APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFIB118 Wintel SW Refresh & Longhorn C APPSUPAL - - - - - - - -
8-383
HUMAN RESOURCES ESI C1PPFIB130 Ent App Intg Pltfm Upg (WebMet APPSUPAL - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C1PPFIB146 SQL and Oracle Upgrade APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFII010 Identity Management APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFII043 Relocate Gretna Telecom Hub PCNUMALL 3,228 - 3,228 3,104 124 (124) - -
ESI C1PPFII17D APPSUPAL - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES CFS- Desktop DR Improvements
HUMAN RESOURCES ESI C1PPFII19A CFI-Computing Fac Impl Prgm Mg APPSUPAL - - - - - - - -
Page 1 of 58
HUMAN RESOURCES ESI C1PPFII19C CFI-Little Rock IT Equipment APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFII26C CFI-Jackson IT Equipment APPSUPAL (1,352) - (1,352) (1,148) (204) 204 - -
HUMAN RESOURCES ESI C1PPFII26D DWDM Engineering PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI C1PPFII26P CFI-Jackson TelecomApps-Call C CUSTCALL - - - - - - - -
HUMAN RESOURCES ESI C1PPFINRTL NonReg Time-LBR & Absence Mgmt DIRCTENU 87,059 - 87,059 87,059 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C1PPFIRGTL Regulated Time-LBR & Absence M EMPOPCPE 132,491 1,263 133,754 121,862 11,893 (11,893) - -
HUMAN RESOURCES ESI C1PPFISC13 SC Electronic Signature & Rete SCPSPXNC 14 - 14 11 3 (3) - -
HUMAN RESOURCES ESI C1PPFISC14 Transformer Bar Code Sys (XBS) SCLDTMLS - - - - - - - -
HUMAN RESOURCES ESI C1PPFITEOI EOI TIME & LABOR 2010 DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI C1PPFITMS8 2008 Telecom Capital Rplt-Metr LVLSVCAL - - - - - - - -
HUMAN RESOURCES ESI C1PPFT7226 Bill Print Optimization/Transi CUSEGXTX (102,481) - (102,481) (102,481) - - - -
HUMAN RESOURCES ESI C1PPHR8041 HR Diagnostic - 2008 EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL (19,461) 19,283 (178) (238) 61 (89) 28 -
HUMAN RESOURCES ESI C1PPHRWH01 HR Warehouse Reporting - 2008 EMPLOYAL (26) - (26) (24) (1) 1 (0) -
HUMAN RESOURCES ESI C1PPJSPCAP EGS JSP Cap tal Transition Cos ASSTTXLG - - - - - - - -
HUMAN RESOURCES ESI C1PPNXP2R1 Phase 2 transition to full run DIRECTNI 113 - 113 113 - - - -
HUMAN RESOURCES ESI C1PPRNE001 New Nuc Consortium - Ongoing NWDVRBGG 1,907 - 1,907 1,907 - - - -
HUMAN RESOURCES ESI C1PPRNE002 New Nuclear Entergy - Ongoing NWDVRBGG 40,138 - 40,138 40,138 - - - -
HUMAN RESOURCES ESI C1PPRNE010 New Nuclear -Regulatory F ling NWDVRBGG (9,720) - (9,720) (9,720) - - - -
HUMAN RESOURCES ESI C1PPRTOSOF RTO Implement Software ALLCOS LOADOPCO 2,573 - 2,573 2,146 427 (427) - -
HUMAN RESOURCES ESI C1PPSF0801 Safety Information Mgmt System ASSTSALL 271 - 271 245 26 (26) - -
HUMAN RESOURCES ESI C1PPSP0008 SPO ELL&ENOI Purchase Option I OWNISES2 (27,781) - (27,781) (27,781) - - - -
HUMAN RESOURCES ESI C1PPTD2908 EMCC Cap Database TRSBLNOP 4,682 - 4,682 4,132 550 (550) - -
HUMAN RESOURCES ESI C1PPTD2923 EMS/SCADA Host Syst Reconf TRSBLNOP 1,353 - 1,353 1,194 159 (159) - -
HUMAN RESOURCES ESI C1PPTD2932 AFC Systems Capabi ity Project LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI C1PPTD2937 TRA Phase II LOADOPCO 4,814 - 4,814 4,091 723 (723) - -
HUMAN RESOURCES ESI C1PPTD3002 2008 NERC Cyber Security Compl TRSBLNOP 100,306 - 100,306 88,520 11,786 (11,721) (65) -
HUMAN RESOURCES ESI C1PPTD3004 Flowgate Financial Rights-Shor LOADOPCO 47,619 - 47,619 40,510 7,109 (7,109) - -
HUMAN RESOURCES ESI C1PPTD3006 FERC,NERC,SERC Mandate Complia TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI C1PPTD3008 Substation Work Management Pro TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI C1PPTD3022 Conditional Firm/Planning Re-D LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI C1PPTD3047 Phase Angle Difference Phase I TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI C1PPTD3063 Real Time Simulation Tools HYP TRSBLNOP 9,936 - 9,936 8,768 1,169 (1,169) - -
HUMAN RESOURCES ESI C1PPWC085G WPO - Replace Layer 2/3 Sw tch DIRCTENU 146 - 146 146 - - - -
HUMAN RESOURCES ESI C1PPWC112J Disaster Recovery / Business C DIRCTENU 3,826 - 3,826 3,826 - - - -
HUMAN RESOURCES ESI C1PPWC127G IAS Technical upgrade DIRCTENU 9,020 - 9,020 9,020 - - - -
HUMAN RESOURCES ESI C1PPWC142A Plant INformation System- Hard DIRCTENU 2,576 - 2,576 2,576 - - - -
HUMAN RESOURCES ESI C1PPWC166G Cognos Budget Module DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI C1PPWS0983 Eng Documentation & Mgmt Sys ( CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI C2PC4C477A VY PLANT LICENSE RENEWAL DIRECT72 981 - 981 981 - - - -
HUMAN RESOURCES ESI C2PCP79742 PILGRIM STA LICENSE RENEWAL DIRECT57 1,410 - 1,410 1,410 - - - -
HUMAN RESOURCES ESI C2PP4C477B VY License Renewal - State App DIRECT72 6,758 - 6,758 6,758 - - - -
HUMAN RESOURCES ESI C2PP4C816A RHR SW Pump Repl "C" DIRECT72 4,383 - 4,383 4,383 - - - -
HUMAN RESOURCES ESI C2PP4C851A Secur ty Owner Control Area Fe DIRECT72 253 - 253 253 - - - -
HUMAN RESOURCES ESI C2PP4C851B Monitoring, Detection & Alarm DIRECT72 5,977 - 5,977 5,977 - - - -
HUMAN RESOURCES ESI C2PP4C851E Misce laneous Security Mods DIRECT72 2,987 - 2,987 2,987 - - - -
HUMAN RESOURCES ESI C2PP4C870A Radiological Piping Project DIRECT72 5,660 - 5,660 5,660 - - - -
HUMAN RESOURCES ESI C2PP5C261A Unit 2 License Renewal DIRECT7A 22,312 - 22,312 22,312 - - - -
HUMAN RESOURCES ESI C2PP5C277A Minor Add - Maintain SPDES Per DIRECT7A - - - - - - - -
HUMAN RESOURCES ESI C2PP5C941A 10CFR73 Fleet Security Project DIRECT7A 8,740 - 8,740 8,740 - - - -
HUMAN RESOURCES ESI C2PP5C941D Install ROWS system DIRECT7A 1,023 - 1,023 1,023 - - - -
HUMAN RESOURCES ESI C2PP5CA20B Root Cause - Analysis - Transf DIRECT7A 820 - 820 820 - - - -
HUMAN RESOURCES ESI C2PP5CA20C Installation of Spare Transfor DIRECT7A 1,017 - 1,017 1,017 - - - -
HUMAN RESOURCES ESI C2PP5CA52A Radiological Piping Project DIRECT7A 1,239 - 1,239 1,239 - - - -
HUMAN RESOURCES ESI C2PP5CA53A Evaluate Peening - RPV Head Re DIRECT7A 971 - 971 971 - - - -
HUMAN RESOURCES ESI C2PP5CU100 Unit 1 - 100 DIRECT7A 24,059 - 24,059 24,059 - - - -
8-384
HUMAN RESOURCES ESI C2PP6C233A Unit 3 License Renewal DIRECT77 24,215 - 24,215 24,215 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C2PP6C277A IP3 SPDES Perm t - Engineering DIRECT77 - - - - - - - -
HUMAN RESOURCES ESI C2PP6C947A 10CFR73 Fleet Security Project DIRECT77 8,517 - 8,517 8,517 - - - -
HUMAN RESOURCES ESI C2PP6C947D Install ROWS system. DIRECT77 1,024 - 1,024 1,024 - - - -
ESI C2PP6CA40A DIRECT77 1,239 - 1,239 1,239 - - - -
Exhibit KGG-B
HUMAN RESOURCES Radiological Piping Project
HUMAN RESOURCES ESI C2PP6CA43A Evaluate Peening - RPV Head Re DIRECT77 971 - 971 971 - - - -
Page 2 of 58
HUMAN RESOURCES ESI C2PP7C218A Replace Obsolete LPCI Inverter DIRECT78 - - - - - - - -
HUMAN RESOURCES ESI C2PP7C273A Replace 115kv Station Reserve DIRECT78 494 - 494 494 - - - -
HUMAN RESOURCES ESI C2PP7C274A Ext Power Uprate Feasibil ty S DIRECT78 (57,362) - (57,362) (57,362) - - - -
HUMAN RESOURCES ESI C2PP7C312A Fleet Security Project 10CFR73 DIRECT78 19,325 - 19,325 19,325 - - - -
HUMAN RESOURCES ESI C2PP7C312C Monitoring,Detection,&Alarm sy DIRECT78 1,574 - 1,574 1,574 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C2PP7C316A REPLACE 345KV POTENTIAL TRANSF DIRECT78 305 - 305 305 - - - -
HUMAN RESOURCES ESI C2PP7C330A Radiological Piping Project DIRECT78 2,241 - 2,241 2,241 - - - -
HUMAN RESOURCES ESI C2PPA79925 Control Room Cooling Upgrade DIRECT57 500 - 500 500 - - - -
HUMAN RESOURCES ESI C2PPA80030 Dry Fuel Storage DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI C2PPA80080 10CFR73 Security - SOCA FENCES DIRECT57 3,341 - 3,341 3,341 - - - -
HUMAN RESOURCES ESI C2PPA80125 Radiological Piping - P lgrim DIRECT57 2,241 - 2,241 2,241 - - - -
HUMAN RESOURCES ESI C2PPB80080 Install Security Detection Equ DIRECT57 8,130 - 8,130 8,130 - - - -
HUMAN RESOURCES ESI C2PPTC210B NFPA 805 Implementation DIRECTNA 529 - 529 529 - - - -
HUMAN RESOURCES ESI C2PPTC231A Rx Alloy Mitigation DIRECTNA 1,708 - 1,708 1,708 - - - -
HUMAN RESOURCES ESI C2PPTC233A Radiological Piping Project DIRECTNA 2,241 - 2,241 2,241 - - - -
HUMAN RESOURCES ESI C2PPTC242A Alloy 600 Phase 2 DIRECTNA 1,848 - 1,848 1,848 - - - -
HUMAN RESOURCES ESI C2PPTC258A Replace MSR's DIRECTNA 1,240 - 1,240 1,240 - - - -
HUMAN RESOURCES ESI C2PPTC265A Scoping Study Spent Fuel Regio DIRECTNA 847 - 847 847 - - - -
HUMAN RESOURCES ESI C2PPTC278A SOCA DIRECTNA 4,864 - 4,864 4,864 - - - -
HUMAN RESOURCES ESI C2PPTC278B ROWS DIRECTNA 2,049 - 2,049 2,049 - - - -
HUMAN RESOURCES ESI C2PPTC278D Misc DIRECTNA 11,180 - 11,180 11,180 - - - -
HUMAN RESOURCES ESI C2PPTC829A Main Station Transformer study DIRECTNA - - - - - - - -
HUMAN RESOURCES ESI C2PPWC10PG Sale of Pilgrim Switchyard DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI C2PPWC117A Replace IP3 Plant Process Comp DIRECT77 2,179 - 2,179 2,179 - - - -
HUMAN RESOURCES ESI C2PPWC119A Replace Pilgrim Plant Process DIRECT57 15,935 - 15,935 15,935 - - - -
HUMAN RESOURCES ESI C2PPWC127A IAS software upgrade DIRECT7A - - - - - - - -
HUMAN RESOURCES ESI C2PPWC140A EDMS Records Mgt upgrade DIRECT7A 1,837 - 1,837 1,837 - - - -
HUMAN RESOURCES ESI C2PPWC166A ENN Cognos Budget Module DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI C2PPWC173D I/O upgrade for 1E qualificati DIRECT57 (481) - (481) (481) - - - -
HUMAN RESOURCES ESI C2PPWC194A Outage In Processing System DIRECT7A 9,953 - 9,953 9,953 - - - -
HUMAN RESOURCES ESI C2PPWC220A IP2 Cyber Secur ty DIRECT7A 181 - 181 181 - - - -
HUMAN RESOURCES ESI C2PPWC221A IP3 Cyber Secur ty DIRECT77 181 - 181 181 - - - -
HUMAN RESOURCES ESI C2PPWC222A JAF Cyber Security DIRECT78 1,078 - 1,078 1,078 - - - -
HUMAN RESOURCES ESI C2PPWC223A Pilgrim Cyber Security DIRECT57 489 - 489 489 - - - -
HUMAN RESOURCES ESI C2PPWC224A Palisades Cyber Security DIRECTNA 181 - 181 181 - - - -
HUMAN RESOURCES ESI C2PPWC225A VY Cyber Security DIRECT72 181 - 181 181 - - - -
HUMAN RESOURCES ESI C3PPN60377 APP 2010 NucFleet Application DIRECT14 180 - 180 180 - - - -
HUMAN RESOURCES ESI C5PP449606 Gas Serv Storm Rebuild Replace DIRCTENO 22,533 - 22,533 22,533 - - - -
HUMAN RESOURCES ESI C6DB275151 INTERNAL - MINDEN N357 REQUEST DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6DB276087 INTERNAL - MINDEN N357 REQUEST DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6DB476006 RELIAB,EO,611,621,2345,2346,TR DIRCTENO 1,934 - 1,934 1,934 - - - -
HUMAN RESOURCES ESI C6PC149000 DISTB LINES REVENUE BLANKET NO DIRCTEAI 329 - 329 329 - - - -
HUMAN RESOURCES ESI C6PC249000 DIST. LINES REVENUE BLANKET - DIRCTELI 9,701 - 9,701 9,701 - - - -
HUMAN RESOURCES ESI C6PC249103 DISTB LINES IMP BLANKET-OTHER DIRCTELI 849 - 849 849 - - - -
HUMAN RESOURCES ESI C6PC249106 STREET LIGHTING MAINT BLANKET DIRCTELI 508 - 508 508 - - - -
HUMAN RESOURCES ESI C6PC249107 PRIVATE SECURITY LIGHTING MAIN DIRCTELI 391 - 391 391 - - - -
HUMAN RESOURCES ESI C6PC249108 NON-MANDATED RELOCATIONS ELL DIRCTELI 892 - 892 892 - - - -
HUMAN RESOURCES ESI C6PC249708 TACTICS TARGETED CIRCUITS/FEE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PC349000 DISB. LINES REVENUE BLANKET - DIRCTEMI 192 - 192 192 - - - -
HUMAN RESOURCES ESI C6PC449000 DIST. LINES REVENUE BLANKET - DIRCTENO 8,512 - 8,512 8,512 - - - -
HUMAN RESOURCES ESI C6PC449060 REVENUE PRIVATE AREA LIGHTS DIRCTENO 808 - 808 808 - - - -
HUMAN RESOURCES ESI C6PC449107 PRIVATE SECURITY LIGHTING MAIN DIRCTENO 1,690 - 1,690 1,690 - - - -
HUMAN RESOURCES ESI C6PC849000 DIST. LINES REVENUE BLANKET - DIRECTLG 19,264 - 19,264 19,264 - - - -
HUMAN RESOURCES ESI C6PCN32093 S20012 - NOBLE METAL PROJECT DIRCTSER 235 - 235 235 - - - -
HUMAN RESOURCES ESI C6PCN32144 GRAND GULF EXTENDED POWER UPRA DIRCTSER 716,619 - 716,619 716,619 - - - -
HUMAN RESOURCES ESI C6PCN70858 RIVER BEND EXTENDED POWER UPRA 23,917 - 23,917 23,917 - - - -
8-385
HUMAN RESOURCES ESI C6PCTL3743 LOBLOLLY-HAMMOND NEW LINE-200 DIRECTLG 953 - 953 953 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PCTL3744 LOBLOLLY-HAMMOND NEW L-200 230 DIRCTELI 915 - 915 915 - - - -
HUMAN RESOURCES ESI C6PCTL4433 Johnstown-Porter Bld L827 - EG DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PCTS4947 Lakeover Add Line Breaker DIRCTEMI 5,338 - 5,338 5,338 - - - -
ESI C6PCTS6065 DIRECTLG 229 - 229 229 - - - -
Exhibit KGG-B
HUMAN RESOURCES Dow Meter Point Expand for IPP
HUMAN RESOURCES ESI C6PCTS7246 JOLIET SUBSTATION- REPLACE 230 DIRCTENO 245 - 245 245 - - - -
Page 3 of 58
HUMAN RESOURCES ESI C6PCTS9003 TAMINA SUB CONVERT TO BUSTIE DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PP749010 Distr Lines Revenue Blnk Non-D DIRECTTX 462 - 462 - 462 (462) - -
HUMAN RESOURCES ESI C6PPAFFS11 TX Regulatory Reporting Enhanc DIRECTTX 507 - 507 - 507 (507) - -
HUMAN RESOURCES ESI C6PPAMBSGI AMI Base, Incremental, EGSL DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPAMBSGN AMI BASE Non-Incremental, EGSL DIRECTLG (3,001) (1) (3,002) (3,002) - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPAMGDRN AMI Demand Response,Non-Incr E DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPAMIENI AMI Incremental, ENOI DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI C6PPAMIN01 ENO AMI Program Mgmt DIRCTENO 31,223 - 31,223 31,223 - - - -
HUMAN RESOURCES ESI C6PPAMLC10 AMI Load Control Pilot Extensi DIRECTLG 130 - 130 130 - - - -
HUMAN RESOURCES ESI C6PPBB0196 ElDoradoEHV Repair fa led AXFM DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPBB0242 EGSL Repair Fa led 138-34.5KV DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPBB0308 EL LLC Purch 230-24kv LTC XFMR DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPBB0326 EL LLC Purch 3 Spare Auto XFMR DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPBB0336 EGS LLC Replace LTC on Meaux T DIRECTLG 545 - 545 545 - - - -
HUMAN RESOURCES ESI C6PPBB0339 EL LLC Inst 115kV LTC XFMR DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPBB0356 EGS LLC Repair 4 AXFMRS Nelson DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPBB0358 EMI Repair failed 115-14.4kV X DIRCTEMI 628 - 628 628 - - - -
HUMAN RESOURCES ESI C6PPBB0361 EL LLC Repl Fiber CTs at Hooke DIRCTELI 1,080 - 1,080 1,080 - - - -
HUMAN RESOURCES ESI C6PPBB0372 ETI Purch Spare 230/69kV AXFMR DIRECTTX 1,424 - 1,424 - 1,424 (1,424) - -
HUMAN RESOURCES ESI C6PPBB0385 ELL Purch spare 230-14.4kV XFM DIRCTELI 882 - 882 882 - - - -
HUMAN RESOURCES ESI C6PPBB0389 ETI Purch spare 69x34.5kV LTC DIRECTTX 36 - 36 - 36 (36) - -
HUMAN RESOURCES ESI C6PPBB0390 EAI Purch new spare 115-13.8kV DIRCTEAI 36 - 36 36 - - - -
HUMAN RESOURCES ESI C6PPBB0399 ETI Purch spare 138-13.8kV XFM DIRECTTX 302 - 302 - 302 (302) - -
HUMAN RESOURCES ESI C6PPBB0417 EGS LLC Purch spare 30-34.5kV DIRECTLG 46 - 46 46 - - - -
HUMAN RESOURCES ESI C6PPBB0426 EGS LLC Refurbish bushings on DIRECTLG 5 - 5 5 - - - -
HUMAN RESOURCES ESI C6PPBB0427 EGS LLC Refurbish bushings on DIRECTLG 5 - 5 5 - - - -
HUMAN RESOURCES ESI C6PPBB0428 EGS LLC Refurbish bushings on DIRECTLG 5 - 5 5 - - - -
HUMAN RESOURCES ESI C6PPBB0445 EAI Refurbish 115-13.8kV XFMR DIRCTEAI 23 - 23 23 - - - -
HUMAN RESOURCES ESI C6PPBB0456 EGS LLC Refurbish 500/230 Auto DIRECTLG 198 - 198 198 - - - -
HUMAN RESOURCES ESI C6PPBU1055 Napoleon-replacefailedbkrs19T2 DIRCTENO 79 - 79 79 - - - -
HUMAN RESOURCES ESI C6PPBU1061 Market 115-Replace Bkr. N8103 DIRCTENO 32 - 32 32 - - - -
HUMAN RESOURCES ESI C6PPBU1083 Labarre-Rplc Snakefarm BU Rela DIRCTELI 74 - 74 74 - - - -
HUMAN RESOURCES ESI C6PPBU1087 Snakefarm-replace 3-CCVT's 230 DIRCTELI 260 - 260 260 - - - -
HUMAN RESOURCES ESI C6PPBU1091 Claiborne - replace OCB N9821 DIRCTENO 12 - 12 12 - - - -
HUMAN RESOURCES ESI C6PPBU1117 Harahan - Cinder Block Wall DIRCTELI 309 - 309 309 - - - -
HUMAN RESOURCES ESI C6PPD40138 Desoto Rpl 1D22 Outdoor Diff DIRCTEMI 160 - 160 160 - - - -
HUMAN RESOURCES ESI C6PPD40184 Moorhead Upgrade Line Bay DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40185 BYRAM REPL FJ22 MAIN DIRCTEMI 196 - 196 196 - - - -
HUMAN RESOURCES ESI C6PPD40186 DESOTO REPL 1D24 MAIN DIRCTEMI 345 - 345 345 - - - -
HUMAN RESOURCES ESI C6PPD40187 HOY RD REPL GB24 MAIN DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40188 Airport Sub Add Ckt Switcher DIRCTEMI 51 - 51 51 - - - -
HUMAN RESOURCES ESI C6PPD40189 S JACKSON REPL 6S03 FDR DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40190 Airport Sub Add Ckt Switcher DIRCTEMI 313 - 313 313 - - - -
HUMAN RESOURCES ESI C6PPD40191 Medical Center Add Ckt Sw J45 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40192 Medical Center Add Ckt Sw J45 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40193 LUCKNEY REPL FH22 MAIN DIRCTEMI 363 - 363 363 - - - -
HUMAN RESOURCES ESI C6PPD40194 PLUM POINT REPL 1R22 MAIN DIRCTEMI 305 - 305 305 - - - -
HUMAN RESOURCES ESI C6PPD40195 RAYMOND REPL GC24 MAIN DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40196 WESSON REPL 8Y22 MAIN DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40211 Bozeman Rd Inst Dist Fault Lo DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40212 Grants Ferry Inst Dist Fault DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40213 Twinkletown Inst Dist Fault L DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPD40236 Vicksburg, W Repl Failed J316 DIRCTEMI 40 - 40 40 - - - -
HUMAN RESOURCES ESI C6PPD40286 Larson Street Rpl GL22 Main DIRCTEMI 32 - 32 32 - - - -
HUMAN RESOURCES ESI C6PPD40288 Horn Lake Rpl 1B02 Fdr DIRCTEMI 345 - 345 345 - - - -
HUMAN RESOURCES ESI C6PPD40289 Horn Lake Rpl 1B05 Fdr DIRCTEMI 317 - 317 317 - - - -
8-386
HUMAN RESOURCES ESI C6PPD40290 Byram Rpl FJ24 Main DIRCTEMI 31 - 31 31 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPD40291 Coldwater Rpl 1L03 Fdr DIRCTEMI 344 - 344 344 - - - -
HUMAN RESOURCES ESI C6PPD40292 Cleveland South Rpl 2K01 Fdr DIRCTEMI 403 - 403 403 - - - -
HUMAN RESOURCES ESI C6PPD40293 Airport Rpl 6A01 Fdr DIRCTEMI 511 - 511 511 - - - -
ESI C6PPD40294 DIRCTEMI 584 - 584 584 - - - -
Exhibit KGG-B
HUMAN RESOURCES Airport Rpl 6A03 Fdr
HUMAN RESOURCES ESI C6PPD40295 Airport Rpl 6A05 Fdr DIRCTEMI 541 - 541 541 - - - -
Page 4 of 58
HUMAN RESOURCES ESI C6PPD40296 Cleveland Rpl 2C11 Fdr DIRCTEMI 174 - 174 174 - - - -
HUMAN RESOURCES ESI C6PPD40297 Clinton Ind Rpl FN01 Fdr DIRCTEMI 485 - 485 485 - - - -
HUMAN RESOURCES ESI C6PPD40298 McComb Rpl 9J02 Fdr DIRCTEMI 505 - 505 505 - - - -
HUMAN RESOURCES ESI C6PPD40299 Tylertown Rpl 9R05 Fdr DIRCTEMI 411 - 411 411 - - - -
HUMAN RESOURCES ESI C6PPD40300 Clinton Rpl 6X02 Fdr DIRCTEMI 584 - 584 584 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPD40315 Gloster Rpl HV&LV arresters J DIRCTEMI 10 - 10 10 - - - -
HUMAN RESOURCES ESI C6PPD40317 Grants Ferry Rpl HV Arrestrs DIRCTEMI 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPD40325 Kingswood Rpl HV Arresters J4 DIRCTEMI 8 - 8 8 - - - -
HUMAN RESOURCES ESI C6PPD40326 Kingswood Rpl HV Arresters J4 DIRCTEMI 8 - 8 8 - - - -
HUMAN RESOURCES ESI C6PPD40327 Mendenhall Rpl 7R02 Fdr DIRCTEMI 417 - 417 417 - - - -
HUMAN RESOURCES ESI C6PPD40328 Woodvi le Rpl 9W22 Main DIRCTEMI 731 - 731 731 - - - -
HUMAN RESOURCES ESI C6PPD40337 Raymond Rpl HV Arresters J417 DIRCTEMI 7 - 7 7 - - - -
HUMAN RESOURCES ESI C6PPD40338 Raymond Rpl HV Arresters J418 DIRCTEMI 7 - 7 7 - - - -
HUMAN RESOURCES ESI C6PPD40340 Flora Rpl 6D03 Fdr DIRCTEMI 421 - 421 421 - - - -
HUMAN RESOURCES ESI C6PPD40341 Cleveland, South Rpl 2K02 Fdr DIRCTEMI 60 - 60 60 - - - -
HUMAN RESOURCES ESI C6PPD40342 Natchez Rpl 8B03 Fdr DIRCTEMI 624 - 624 624 - - - -
HUMAN RESOURCES ESI C6PPD40351 Liberty Rpl 9E01 Fdr DIRCTEMI 956 - 956 956 - - - -
HUMAN RESOURCES ESI C6PPD40361 Grenada, S Rpl & Relocate 2W2 DIRCTEMI 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPDA0368 Hot Springs M lton-rpl Breaker DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPDA0489 Magn Dow Sub Install a D20 RTU DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPDA0500 Cash - Replace RTU DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPDA0513 Little Rock Arch St - rpl RTU DIRCTEAI 96 - 96 96 - - - -
HUMAN RESOURCES ESI C6PPDA0531 Jonesboro - rpl Breakers DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPDA0541 El Dor Jacks-Rpl. 4 Feeder Bre DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPDA0542 Malvern S- Rpl. 1 Main & 2 Fee DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPDA0544 Eudora - 1 Main and 2 Feeders DIRCTEAI 125 - 125 125 - - - -
HUMAN RESOURCES ESI C6PPDS0342 Henderson Road Purchase Sub. S DIRCTEMI 714 - 714 714 - - - -
HUMAN RESOURCES ESI C6PPDS1140 Angelina Build New 34.5kV Sub DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPDS1332 Oakville Build 230kV Substatio DIRCTELI 10,921 - 10,921 10,921 - - - -
HUMAN RESOURCES ESI C6PPDS3378 Colonel Glenn Road Site Purcha DIRCTEAI 86 - 86 86 - - - -
HUMAN RESOURCES ESI C6PPDS8464 Bayview-Land Purchase DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPDS9200 Church Rd build New Substatio DIRCTEMI 9,270 - 9,270 9,270 - - - -
HUMAN RESOURCES ESI C6PPDS9398 Calhoun Build New 115kV Sub DIRCTELI 1,298 - 1,298 1,298 - - - -
HUMAN RESOURCES ESI C6PPDS9846 Casino Build 69/13.2kV Sub EGL DIRECTLG 1,584 - 1,584 1,584 - - - -
HUMAN RESOURCES ESI C6PPDS9957 Mohican BuildNew 69/4.16kV Sub DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPDS9969 Geismar 138/34.5kV Sub Install DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPDS9971 Dist Wintz New 230/34.5 EGSILA DIRECTLG 1,926 - 1,926 1,926 - - - -
HUMAN RESOURCES ESI C6PPDS9972 Dist Briarwood 230/34.5kV Sub DIRECTLG 8,320 - 8,320 8,320 - - - -
HUMAN RESOURCES ESI C6PPDSF001 Lake Sub-Upgrade Line Comm/EGS DIRECTLG 83 - 83 83 - - - -
HUMAN RESOURCES ESI C6PPDSF002 Contraband-Upgrade Line Comm/E DIRECTLG 56 - 56 56 - - - -
HUMAN RESOURCES ESI C6PPDSF010 Youngsville Sub Land Purchase DIRECTLG 2,597 - 2,597 2,597 - - - -
HUMAN RESOURCES ESI C6PPDSF011 Youngsville-New 138/13.2kV Sub DIRECTLG 27,385 - 27,385 27,385 - - - -
HUMAN RESOURCES ESI C6PPDSG042 Colton Sub-Site Purchase & Sco DIRECTLG 6,150 - 6,150 6,150 - - - -
HUMAN RESOURCES ESI C6PPDSL001 Ringold Replace Xfmr DIRCTELI 96 - 96 96 - - - -
HUMAN RESOURCES ESI C6PPDSL002 Oak Ridge Repl Xfmr & Convert DIRCTELI 4,324 - 4,324 4,324 - - - -
HUMAN RESOURCES ESI C6PPDSL003 Rayville Install 12/20 Auto S DIRCTELI 305 - 305 305 - - - -
HUMAN RESOURCES ESI C6PPDW0395 Fort Polk Feasibility & Map Sy DIRCTELI 4,451 - 4,451 4,451 - - - -
HUMAN RESOURCES ESI C6PPDW049P AMI EAI Irrigation LC Pilot DIRCTEAI 1,081 - 1,081 1,081 - - - -
HUMAN RESOURCES ESI C6PPDW0518 BR North Blvd 12 DOC Consoles DIRECTLG 1,726 - 1,726 1,726 - - - -
HUMAN RESOURCES ESI C6PPDW051P AMI EAI Irrigation LC Software DIRCTEAI 2,186 - 2,186 2,186 - - - -
HUMAN RESOURCES ESI C6PPEAIMET RTO Implement Meters EAI DIRCTEAI 89 - 89 89 - - - -
HUMAN RESOURCES ESI C6PPFA7308 2010 CCS Regulatory Compliance DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPFA8207 EAI Time & Labor DIRCTEAI 4 - 4 4 - - - -
HUMAN RESOURCES ESI C6PPFG7308 2010 CCS Regulatory Comp-EGSL- DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPFG8207 EGSL Time & Labor DIRECTLG 224 - 224 224 - - - -
HUMAN RESOURCES ESI C6PPFIB14T Microwave Replacement Texas 20 DIRECTTX 4,728 - 4,728 - 4,728 (4,728) - -
8-387
HUMAN RESOURCES ESI C6PPFIB200 NS ANO Infrastructure Upgrade DIRCANOC 173 - 173 173 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPFIB20A NS ANO - Cabling DIRCANOC 202 - 202 202 - - - -
HUMAN RESOURCES ESI C6PPFIB20C NS ANO PBX DIRCANOC 5,610 - 5,610 5,610 - - - -
HUMAN RESOURCES ESI C6PPFIB220 F ber-Backbone North Blvd Dive DIRCTELI (47) - (47) (47) - - - -
ESI C6PPFIB22G DIRECTLG 188 - 188 188 - - - -
Exhibit KGG-B
HUMAN RESOURCES F ber-Backbone North Blvd Dive
HUMAN RESOURCES ESI C6PPFIB26T Microwave Replacement Texas 20 DIRECTTX 118 - 118 - 118 (118) - -
Page 5 of 58
HUMAN RESOURCES ESI C6PPFITCL9 2009 Telecom Capital Replacmnt DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPFITEM9 2009 Telecom Capital Replacmnt DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPFL7308 2010 CCS Regulatory Compliance DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPFL8207 ELL Time & Labor DIRCTELI 100 - 100 100 - - - -
HUMAN RESOURCES ESI C6PPFM7308 2010 CCS Regulatory Compliance DIRCTEMI - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPFM8207 EMI Time & Labor DIRCTEMI 4 - 4 4 - - - -
HUMAN RESOURCES ESI C6PPFN7308 2010 CCS Regulatory Comp-ENOI- DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI C6PPFN8207 ENOI Time & Labor DIRCTENO 4 - 4 4 - - - -
HUMAN RESOURCES ESI C6PPFPCA10 PC Insta ls for EAI - 2010 DIRCTEAI 934 - 934 934 - - - -
HUMAN RESOURCES ESI C6PPFPCA11 PC Insta ls for EAI - 2011 DIRCTEAI 374 - 374 374 - - - -
HUMAN RESOURCES ESI C6PPFT3001 Regulatory Rpt Busn Spt Texas DIRECTTX 7,175 - 7,175 - 7,175 (7,175) - -
HUMAN RESOURCES ESI C6PPFT8207 ETI Time & Labor DIRECTTX 456 - 456 - 456 (456) - -
HUMAN RESOURCES ESI C6PPFTCL10 2010 Telecom Capital Replacmnt DIRCTELI 14 - 14 14 - - - -
HUMAN RESOURCES ESI C6PPFTEM10 2010 Telecom Capital Replacmnt DIRCTEMI 2,585 - 2,585 2,585 - - - -
HUMAN RESOURCES ESI C6PPFTEM11 2011 Telecom Capital Replacmnt DIRCTEMI 282 - 282 282 - - - -
HUMAN RESOURCES ESI C6PPFTTHH0 WMS Handheld Device Refresh TX DIRECTTX 335 - 335 - 335 (335) - -
HUMAN RESOURCES ESI C6PPGG2048 Evergreen Sub Inspect/Repair B DIRCTELI (192) - (192) (192) - - - -
HUMAN RESOURCES ESI C6PPGG2059 Paincourtville Upgrade Underfr DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPGG2073 St.James Replace S3720 DIRCTELI 81 - 81 81 - - - -
HUMAN RESOURCES ESI C6PPGG2074 Larose Install Bulkhead DIRCTELI 202 - 202 202 - - - -
HUMAN RESOURCES ESI C6PPGG2075 McCa l Upgrade UnderFrequency DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPGG2076 Golden Meadow Upgrade Underfre DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPGG2077 Raceland Replace Coteau Panel DIRCTELI 809 - 809 809 - - - -
HUMAN RESOURCES ESI C6PPGG2078 Coteau Replace Raceland Panel DIRCTELI 1,708 - 1,708 1,708 - - - -
HUMAN RESOURCES ESI C6PPGG2097 Bayou Verret Replace X4022 DIRCTELI 33 - 33 33 - - - -
HUMAN RESOURCES ESI C6PPGN0020 New Nuclear Reg Filing EGSL On DIRECTLG 7,614 - 7,614 7,614 - - - -
HUMAN RESOURCES ESI C6PPHBA798 Purchase AED for TCBY Bldg DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPHBG922 Pecue T&D New Service Center DIRECTLG 1,642 - 1,642 1,642 - - - -
HUMAN RESOURCES ESI C6PPLN0020 New Nuclear Reg Filing ELL Ong DIRCTELI 8,118 - 8,118 8,118 - - - -
HUMAN RESOURCES ESI C6PPMA2434 Minor Add Pan-DB 230kV DIRCTELI 114 - 114 114 - - - -
HUMAN RESOURCES ESI C6PPMA7355 MINOR ADD Additional Chrgs TS DIRECTTX 400 - 400 - 400 (400) - -
HUMAN RESOURCES ESI C6PPMA9325 Minor Add-Fisher Xfrmr Add DIRCTEAI 1,520 - 1,520 1,520 - - - -
HUMAN RESOURCES ESI C6PPMN0020 New Nuclear Reg Filing EMI Ong DIRCTEMI 2,178 - 2,178 2,178 - - - -
HUMAN RESOURCES ESI C6PPMR3775 Waggaman replace switch; add DIRCTELI 119 - 119 119 - - - -
HUMAN RESOURCES ESI C6PPMR3797 Gretna replace failed meters/ DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPMR3802 Estelle repl.Mdar and Quad. r DIRCTELI 630 - 630 630 - - - -
HUMAN RESOURCES ESI C6PPMR3804 Holiday install HSOC relaying DIRCTELI 623 - 623 623 - - - -
HUMAN RESOURCES ESI C6PPMR3805 Lu ing replace 115 KV breaker DIRCTELI 12 - 12 12 - - - -
HUMAN RESOURCES ESI C6PPMR3807 Westwego install HSOC relaying DIRCTELI 434 - 434 434 - - - -
HUMAN RESOURCES ESI C6PPMR3808 Estelle repl Mdar/Quad relay DIRCTELI 520 - 520 520 - - - -
HUMAN RESOURCES ESI C6PPMR3809 Holiday repl.Gtype switch w t DIRCTELI 409 - 409 409 - - - -
HUMAN RESOURCES ESI C6PPMR3813 Barataria repl.13.8 bus tie s DIRCTELI 696 - 696 696 - - - -
HUMAN RESOURCES ESI C6PPMR3822 Arabi sub; replace failed tran DIRCTELI 275 - 275 275 - - - -
HUMAN RESOURCES ESI C6PPMR3826 Holiday ; replace S3102 with s DIRCTELI 1,218 - 1,218 1,218 - - - -
HUMAN RESOURCES ESI C6PPN32459 Replace Feedwater Heater 3C (R DIRCTSER 3,432 - 3,432 3,432 - - - -
HUMAN RESOURCES ESI C6PPN32465 24 Month Fuel Cycle DIRCTSER 1,071 - 1,071 1,071 - - - -
HUMAN RESOURCES ESI C6PPN32518 Grand Gulf License Renewal DIRCTSER 75,134 - 75,134 75,134 - - - -
HUMAN RESOURCES ESI C6PPN32578 Feedwater Heater Cable Repl. DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI C6PPN32593 Siemens High Pressure Turbine DIRCTSER 13,604 - 13,604 13,604 - - - -
HUMAN RESOURCES ESI C6PPN32595 Radial Well Instrumentation Up DIRCTSER 11,247 - 11,247 11,247 - - - -
HUMAN RESOURCES ESI C6PPN32634 RECIRC PUMP REPLACEMENT (RF17) DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI C6PPN32644 SSW Cooling Towers A DIRCTSER 943 - 943 943 - - - -
HUMAN RESOURCES ESI C6PPN32645 10CFR73 Fleet Security Project DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI C6PPN32647 Power Range Neutron Monitoring DIRCTSER 21,936 - 21,936 21,936 - - - -
HUMAN RESOURCES ESI C6PPN32663 Auxiliary Cooling Tower Expans DIRCTSER 3,768 - 3,768 3,768 - - - -
HUMAN RESOURCES ESI C6PPN32672 PUSAR License Amendment Req DIRCTSER 44,355 - 44,355 44,355 - - - -
8-388
HUMAN RESOURCES ESI C6PPN32676 Condensate Fu l Flow F ltratio DIRCTSER 3,167 - 3,167 3,167 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPN32685 MSRV Replacement (RF17) DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI C6PPN32686 Remote Operated Weapons System DIRCTSER 2,049 - 2,049 2,049 - - - -
HUMAN RESOURCES ESI C6PPN32688 Secur ty Paving/Road & Civ l DIRCTSER - - - - - - - -
ESI C6PPN32689 DIRCTSER 25,318 - 25,318 25,318 - - - -
Exhibit KGG-B
HUMAN RESOURCES Secur ty SOCA Camera/Video Sys
HUMAN RESOURCES ESI C6PPN32715 EPU Steam Dryer Anal & Replace DIRCTSER 3,034 - 3,034 3,034 - - - -
Page 6 of 58
HUMAN RESOURCES ESI C6PPN32717 EPU Turbine Generator Upgrade DIRCTSER 15,278 - 15,278 15,278 - - - -
HUMAN RESOURCES ESI C6PPN32721 Grand Gulf Heavy Haul Path Mod DIRCTSER 18 - 18 18 - - - -
HUMAN RESOURCES ESI C6PPN32722 Enriched Boron SLC System DIRCTSER 5,393 - 5,393 5,393 - - - -
HUMAN RESOURCES ESI C6PPN32723 Reactor Feed Pump Rotor Replac DIRCTSER 3,319 - 3,319 3,319 - - - -
HUMAN RESOURCES ESI C6PPN32724 Fuel Pool Coo ing & Cleanup Sy DIRCTSER 6,511 - 6,511 6,511 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPN32728 Balance of Plant Systems Upgra DIRCTSER 8,375 - 8,375 8,375 - - - -
HUMAN RESOURCES ESI C6PPN32729 Isophase Bus Duct & Main Xform DIRCTSER 2,674 - 2,674 2,674 - - - -
HUMAN RESOURCES ESI C6PPN32730 Moisture Separator Reheaters DIRCTSER 23,804 - 23,804 23,804 - - - -
HUMAN RESOURCES ESI C6PPN32731 `EPU - Radial Well Addition (# DIRCTSER 18,254 - 18,254 18,254 - - - -
HUMAN RESOURCES ESI C6PPN32732 CCW Heat Exchanger Tube Clean DIRCTSER 2,458 - 2,458 2,458 - - - -
HUMAN RESOURCES ESI C6PPN32733 Turbine Generator Auxiliaries DIRCTSER 10,613 - 10,613 10,613 - - - -
HUMAN RESOURCES ESI C6PPN32742 Multiple Spurious Operation (M DIRCTSER 966 - 966 966 - - - -
HUMAN RESOURCES ESI C6PPN32745 GGN Radiological Piping Projec DIRCTSER 2,722 - 2,722 2,722 - - - -
HUMAN RESOURCES ESI C6PPN32778 Standby Serv. Water Capacity M DIRCTSER 1,892 - 1,892 1,892 - - - -
HUMAN RESOURCES ESI C6PPN60372 INFRA ANO PC Refresh 2010 DIRCANOC 890 - 890 890 - - - -
HUMAN RESOURCES ESI C6PPN60387 ANO-C Cyber Secur ty DIRCANOC 198 - 198 198 - - - -
HUMAN RESOURCES ESI C6PPN60391 GGNS Cyber Security DIRCTSER 198 - 198 198 - - - -
HUMAN RESOURCES ESI C6PPN60392 RBS Cyber Security DIRCTRBS 198 - 198 198 - - - -
HUMAN RESOURCES ESI C6PPN60393 WF3 Cyber Security DIRCTWF3 198 - 198 198 - - - -
HUMAN RESOURCES ESI C6PPN6039A INFRA ANO PC Refresh 2011 DIRCANOC 428 - 428 428 - - - -
HUMAN RESOURCES ESI C6PPN66417 Steam Generator Replacement DIRCTWF3 90,113 - 90,113 90,113 - - - -
HUMAN RESOURCES ESI C6PPN66436 Repl Reactor Vessel Closure He DIRCTWF3 1,739 - 1,739 1,739 - - - -
HUMAN RESOURCES ESI C6PPN66489 Hemyc Fire Wrap DIRCTWF3 703 - 703 703 - - - -
HUMAN RESOURCES ESI C6PPN66702 CEA Repl DIRCTWF3 - - - - - - - -
HUMAN RESOURCES ESI C6PPN66785 10CFR73 Fleet Security Project DIRCTWF3 2,313 - 2,313 2,313 - - - -
HUMAN RESOURCES ESI C6PPN66799 Remote Operated Weapons DIRCTWF3 2,050 - 2,050 2,050 - - - -
HUMAN RESOURCES ESI C6PPN66800 Misc Security Mods DIRCTWF3 14,266 - 14,266 14,266 - - - -
HUMAN RESOURCES ESI C6PPN66828 NFPA 805 Phase 2 DIRCTWF3 22,581 - 22,581 22,581 - - - -
HUMAN RESOURCES ESI C6PPN66836 Radiological Piping Project DIRCTWF3 2,718 - 2,718 2,718 - - - -
HUMAN RESOURCES ESI C6PPN66876 Cladding Failure Root Cause & DIRCTWF3 27,636 - 27,636 27,636 - - - -
HUMAN RESOURCES ESI C6PPN71015 MAIN STATION TRANSFORMER (MTX) DIRCTRBS (630) - (630) (630) - - - -
HUMAN RESOURCES ESI C6PPN71159 STX TRANSFORMER REFURBISHMENT DIRCTRBS 412 - 412 412 - - - -
HUMAN RESOURCES ESI C6PPN71195 ENGR CODE PROG & NUC SAFTY ANA DIRCTRBS 46 - 46 46 - - - -
HUMAN RESOURCES ESI C6PPN71499 SECURITY STUDY/PARK LOT/ROAD DIRCTRBS 737 - 737 737 - - - -
HUMAN RESOURCES ESI C6PPN71532 SECURITY MONITRNG/DETECTN/ALA DIRCTRBS 1,574 - 1,574 1,574 - - - -
HUMAN RESOURCES ESI C6PPN71534 SECURITY REMOTE OPERATED WEAP DIRCTRBS 2,049 - 2,049 2,049 - - - -
HUMAN RESOURCES ESI C6PPN71535 SECURITY MISC. SECURITY MODS DIRCTRBS 17,458 - 17,458 17,458 - - - -
HUMAN RESOURCES ESI C6PPN71555 MULTIPLE SPURIOUS OPERATIONS DIRCTRBS (193) - (193) (193) - - - -
HUMAN RESOURCES ESI C6PPN71574 RADIOLOGICAL PIPING PROJECT DIRCTRBS 2,721 - 2,721 2,721 - - - -
HUMAN RESOURCES ESI C6PPN87125 ANOC Monitoring Detection CAS/ DIRCANOC 18,346 - 18,346 18,346 - - - -
HUMAN RESOURCES ESI C6PPN87127 ANOC Remote Operated Weapons & DIRCANOC 2,563 - 2,563 2,563 - - - -
HUMAN RESOURCES ESI C6PPN87240 ANO2 RX Vessel Head Risk Mgmt. DIRCANOC 656 - 656 656 - - - -
HUMAN RESOURCES ESI C6PPN87397 ANO-2 CEDM Purchase DIRCANOC 53 - 53 53 - - - -
HUMAN RESOURCES ESI C6PPN87421 ANO1 Main Generator Exciter DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI C6PPN87464 ANO1 Main Generator Stator Rew DIRCANOC 1,208 - 1,208 1,208 - - - -
HUMAN RESOURCES ESI C6PPN87584 Replace Inadequate Security Eq DIRCANOC 37 - 37 37 - - - -
HUMAN RESOURCES ESI C6PPN87613 ANO1 Risk Based Fire Prot (NFP DIRCANOC 15,032 - 15,032 15,032 - - - -
HUMAN RESOURCES ESI C6PPN87701 Replace Unit 1 MFP Governor Va DIRCANOC 3,049 - 3,049 3,049 - - - -
HUMAN RESOURCES ESI C6PPN87734 ANO2 Risk Based Fire Prot (NFP DIRCANOC 4,391 - 4,391 4,391 - - - -
HUMAN RESOURCES ESI C6PPN87845 ANO1 Unit Aux Transformer Repl DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI C6PPN87867 ANO1 RCP/Pzr Nozzles (Alloy 60 DIRCANOC 664 - 664 664 - - - -
HUMAN RESOURCES ESI C6PPN88085 SOCA Fencing & VBS DIRCANOC 706 - 706 706 - - - -
HUMAN RESOURCES ESI C6PPN88087 ANO1 Implement License Renewal DIRCANOC 6,297 - 6,297 6,297 - - - -
HUMAN RESOURCES ESI C6PPN88097 ANO1 Alloy 600 Bottom Mounted DIRCANOC 1,541 - 1,541 1,541 - - - -
HUMAN RESOURCES ESI C6PPN88110 ANO Radiological Piping Projec DIRCANOC 2,684 - 2,684 2,684 - - - -
HUMAN RESOURCES ESI C6PPRA1204 Gretna Replace Cap Bank Panel DIRCTELI - - - - - - - -
8-389
HUMAN RESOURCES ESI C6PPRA1225 Hammond Retire Failed T3 XFMR DIRCTELI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPRA1241 Joliet Replace 20T1-6 DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI C6PPRA1242 Joliet Replace 20T2-6 DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI C6PPRA1243 Thibodaux Replace Y0313 DIRCTELI - - - - - - - -
ESI C6PPRA1244 DIRCTELI - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES Raceland Replace X3313
HUMAN RESOURCES ESI C6PPRA1245 Terrebonne Replace S9148 DIRCTELI 111 - 111 111 - - - -
Page 7 of 58
HUMAN RESOURCES ESI C6PPRA1246 St> James Replace S8356 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPRA1248 Paradis Replace LDAR Raceland DIRCTELI 608 - 608 608 - - - -
HUMAN RESOURCES ESI C6PPRA1250 L Gypsy Madisonville Line Pan DIRCTELI 2,501 - 2,501 2,501 - - - -
HUMAN RESOURCES ESI C6PPRA1253 Almonaster Replace 6T1-6, DIRCTENO 814 - 814 814 - - - -
HUMAN RESOURCES ESI C6PPRA1254 Almonaster Replace 6T2-6 DIRCTENO 349 - 349 349 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPRA1255 Tricou Replace 23T4-6 DIRCTENO 922 - 922 922 - - - -
HUMAN RESOURCES ESI C6PPRA1260 Market Upgrade Derbigny Line P DIRCTENO 2,857 - 2,857 2,857 - - - -
HUMAN RESOURCES ESI C6PPRA1261 Derbigny Upgrade Market Line P DIRCTENO 1,924 - 1,924 1,924 - - - -
HUMAN RESOURCES ESI C6PPRA1263 Market Upgrade Delta Line Rela DIRCTENO 2,521 - 2,521 2,521 - - - -
HUMAN RESOURCES ESI C6PPRA1264 Delta Upgrade Market Line Rela DIRCTENO 1,645 - 1,645 1,645 - - - -
HUMAN RESOURCES ESI C6PPRA1265 Market Upgrade Ninemile Relayi DIRCTENO 1,438 - 1,438 1,438 - - - -
HUMAN RESOURCES ESI C6PPRA1266 Derbigny Ninemile Relay Upgrad DIRCTENO 1,068 - 1,068 1,068 - - - -
HUMAN RESOURCES ESI C6PPRA1267 Meraux Feeder Fault Locator Pr DIRCTELI 13 - 13 13 - - - -
HUMAN RESOURCES ESI C6PPRA1268 Estelle Feeder Fault Locator DIRCTELI 39 - 39 39 - - - -
HUMAN RESOURCES ESI C6PPRA1269 Peters Rd. Feeder Fault Locato DIRCTELI 260 - 260 260 - - - -
HUMAN RESOURCES ESI C6PPRA1270 Market 230 Fault Location Feed DIRCTENO 234 - 234 234 - - - -
HUMAN RESOURCES ESI C6PPRA1271 S. Forest Feeder Fault Locato DIRCTENO 13 - 13 13 - - - -
HUMAN RESOURCES ESI C6PPRA1272 Tricou Feeder Fault Locator Pr DIRCTENO 13 - 13 13 - - - -
HUMAN RESOURCES ESI C6PPRA1273 G. Outlet Feeder Fault Locator DIRCTENO 172 - 172 172 - - - -
HUMAN RESOURCES ESI C6PPRA1274 Paterson Feeder Fault Location DIRCTENO 13 - 13 13 - - - -
HUMAN RESOURCES ESI C6PPRA1277 Almonaster Feeder Fault Locato DIRCTENO 39 - 39 39 - - - -
HUMAN RESOURCES ESI C6PPRA1283 Evergreen Replace OCB X1122 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPRA1296 Tricou Feeders 2347,2325 Insta DIRCTENO 305 - 305 305 - - - -
HUMAN RESOURCES ESI C6PPRA1297 Terrebonne T1 & T2 Differenti DIRCTELI 206 - 206 206 - - - -
HUMAN RESOURCES ESI C6PPRA1304 Barataria Ninemile Relay Panel DIRCTELI 1,528 - 1,528 1,528 - - - -
HUMAN RESOURCES ESI C6PPRA1305 Ninemile;Barataria Line Relay DIRCTELI 1,469 - 1,469 1,469 - - - -
HUMAN RESOURCES ESI C6PPRA1306 Barataria G Meadow Line Panel DIRCTELI 1,129 - 1,129 1,129 - - - -
HUMAN RESOURCES ESI C6PPRA1307 G.Meadow Barataria Line Panel DIRCTELI 1,720 - 1,720 1,720 - - - -
HUMAN RESOURCES ESI C6PPRA1308 Golden Meadow Valentine Panel DIRCTELI 2,210 - 2,210 2,210 - - - -
HUMAN RESOURCES ESI C6PPRA1309 Valentine Golden Meadow Panel DIRCTELI 2,251 - 2,251 2,251 - - - -
HUMAN RESOURCES ESI C6PPRA1311 Tricou Add Feeder Breaker (234 DIRCTENO 42 - 42 42 - - - -
HUMAN RESOURCES ESI C6PPRA1312 Raceland Upgrade Feeder Bkrs DIRCTELI 1,369 - 1,369 1,369 - - - -
HUMAN RESOURCES ESI C6PPRA1315 Clovelly Install Line Trap DIRCTELI 461 - 461 461 - - - -
HUMAN RESOURCES ESI C6PPRA1316 Ninemile Replace Line Trap DIRCTELI 32 - 32 32 - - - -
HUMAN RESOURCES ESI C6PPRA1320 Waggaman Feeder Fault Locater DIRCTELI 33 - 33 33 - - - -
HUMAN RESOURCES ESI C6PPRA1321 Michoud; Replace N9403 DIRCTENO 119 - 119 119 - - - -
HUMAN RESOURCES ESI C6PPRA1322 Alliance Replace W1325 DIRCTELI 76 - 76 76 - - - -
HUMAN RESOURCES ESI C6PPRA1323 Gretna Replace W0122 DIRCTELI 83 - 83 83 - - - -
HUMAN RESOURCES ESI C6PPRA1324 Ninemile Replace Waterford Pan DIRCTELI 543 - 543 543 - - - -
HUMAN RESOURCES ESI C6PPRA1325 Belle Point Replace C845 DIRCTELI 442 - 442 442 - - - -
HUMAN RESOURCES ESI C6PPRA1326 Golden Meadow Replace X3722 DIRCTELI 378 - 378 378 - - - -
HUMAN RESOURCES ESI C6PPRA1327 Vacherie Replace X6924 DIRCTELI 30 - 30 30 - - - -
HUMAN RESOURCES ESI C6PPRA1332 Destrehan Replace B0915 DIRCTELI 76 - 76 76 - - - -
HUMAN RESOURCES ESI C6PPRA1333 Hickory Replace Y2911 & Y2912 DIRCTELI 566 - 566 566 - - - -
HUMAN RESOURCES ESI C6PPRN0001 New Nuclear Consortium DIRCTR1 - - - - - - - -
HUMAN RESOURCES ESI C6PPRN0002 New Nuclear - Entergy DIRCTR1 - - - - - - - -
HUMAN RESOURCES ESI C6PPRN0010 New Nuclear - Regulatory Fi in DIRCTR1 - - - - - - - -
HUMAN RESOURCES ESI C6PPRNM002 New Nuclear EMI - Ongoing GG3 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPRNM004 New Nuclear-EMI-Ongoing GG3 CO DIRCTEMI 337 - 337 337 - - - -
HUMAN RESOURCES ESI C6PPSHOPAR Capture Transformer Shop Cost DIRCTEAI 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI C6PPSHOPGS Capture Transformer Costs LG DIRECTLG 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI C6PPSHOPLA Capture Transf Shop Cost LA DIRCTELI 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI C6PPSHOPMS Capture Transformer Cost MS DIRCTEMI 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI C6PPSHOPNO Capture Transformer Shop Cost DIRCTENO 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI C6PPSHOPTX Capture Transformer Shop Cost DIRECTTX 1,827 - 1,827 - 1,827 (1,827) - -
HUMAN RESOURCES ESI C6PPSP0007 EGSLPurchs Ouachita Unit3RegFi DIRECTLG 6 - 6 6 - - - -
8-390
HUMAN RESOURCES ESI C6PPSP0012 SPO Project Gator Transact/Tra DIRCTELI 46,983 - 46,983 46,983 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPSP0014 SPO Ouach ta Elec Meter Common DIRCTEAI 82 - 82 82 - - - -
HUMAN RESOURCES ESI C6PPSP0015 SPO Ouach ta Elec Meter Unit 1 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPSP0016 SPO Ouach ta Elec Meter Unit 2 DIRCTEAI 79 - 79 79 - - - -
ESI C6PPSP0019 DIRECTLG - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES SPO Ouach ta Elec Meter Unit 3
HUMAN RESOURCES ESI C6PPSP0029 SPO Evangeline DIRCTELI 13,009 - 13,009 13,009 - - - -
Page 8 of 58
HUMAN RESOURCES ESI C6PPSP0030 SPO Ouach ta Fuel Meter Common DIRCTEAI 39,941 - 39,941 39,941 - - - -
HUMAN RESOURCES ESI C6PPSP0038 SPO Project Lamar Transaction DIRCTEAI 56,871 129 57,000 57,000 - - - -
HUMAN RESOURCES ESI C6PPSP0045 SPO Real Time Calcasieu RTU DIRECTLG 113 - 113 113 - - - -
HUMAN RESOURCES ESI C6PPSP0046 SPO Project Burnet Transaction DIRCTEMI 44,404 100 44,504 44,504 - - - -
HUMAN RESOURCES ESI C6PPT60074 Vicksburg Inst Comm Processor DIRCTEMI - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPT60091 Tylertown 9R26 Brk Replacemen DIRCTEMI 126 - 126 126 - - - -
HUMAN RESOURCES ESI C6PPT60155 Itta Bena Upgrade Line Bay DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPT60166 Canton, South Inst Dist Fau t DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPT60167 Getwell Inst Dist Fault Loc DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPT60168 Northpark Inst Dist Fau t Loc DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPT60169 Baxter Wilson Rpl J0401 React DIRCTEMI 213 - 213 213 - - - -
HUMAN RESOURCES ESI C6PPT60173 Vicksburg E Add TOC controls-R DIRCTEMI 4,324 - 4,324 4,324 - - - -
HUMAN RESOURCES ESI C6PPT60185 Vicksburg Rpl Ray Braswell Ln DIRCTEMI 129 - 129 129 - - - -
HUMAN RESOURCES ESI C6PPT60187 Ray Braswell Rpl Vicksburg Ln DIRCTEMI 865 - 865 865 - - - -
HUMAN RESOURCES ESI C6PPT60258 BWSES Rpl MOABS 21 23 25 27 DIRCTEMI 195 - 195 195 - - - -
HUMAN RESOURCES ESI C6PPT60266 Tunica 230 Rpl Horn Lake Ln P DIRCTEMI 290 - 290 290 - - - -
HUMAN RESOURCES ESI C6PPT60267 Horn Lake Rpl Tunica Line Pan DIRCTEMI 612 - 612 612 - - - -
HUMAN RESOURCES ESI C6PPTD2009 Greenwood Substation Upgrade DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3016 EMS Host Plan Expenses-Entergy DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3151 Oxy Regulation Service DIRCTELI 16 - 16 16 - - - -
HUMAN RESOURCES ESI C6PPTD3168 South Jackson Sub RTU Upgrade DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3169 SCADA Workstations Jackson DO DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3175 Purchase Generator for SOC DIRCTEAI 2,212 - 2,212 2,212 - - - -
HUMAN RESOURCES ESI C6PPTD3182 S Beaumont PMU Install DOE SGI DIRECTTX 991 - 991 - 991 (991) - -
HUMAN RESOURCES ESI C6PPTD3183 Dayton Bulk PMU Install DOE SG DIRECTTX 1,891 - 1,891 - 1,891 (1,891) - -
HUMAN RESOURCES ESI C6PPTD3184 Goslin Sub PMU Install DOE SGI DIRECTTX 1,185 - 1,185 - 1,185 (1,185) - -
HUMAN RESOURCES ESI C6PPTD3185 Grimes Sub PMU Install DOE SGI DIRECTTX 1,043 - 1,043 - 1,043 (1,043) - -
HUMAN RESOURCES ESI C6PPTD3186 Neches Sta Sub PMU Install SGI DIRECTTX 801 - 801 - 801 (801) - -
HUMAN RESOURCES ESI C6PPTD3187 China Sub PMU Install DOE SGIG DIRECTTX 801 - 801 - 801 (801) - -
HUMAN RESOURCES ESI C6PPTD3188 Nelson Sub PMU Install DOE SGI DIRECTLG 1,160 - 1,160 1,160 - - - -
HUMAN RESOURCES ESI C6PPTD3191 New Security Door Design TOC G DIRCTELI 549 - 549 549 - - - -
HUMAN RESOURCES ESI C6PPTD3192 Additional Voice Recorder Chan DIRECTLG 40 - 40 40 - - - -
HUMAN RESOURCES ESI C6PPTD3193 ANO Sub PMU Installation DOE S DIRCTEAI 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3194 El Dorado Sub PMU Install DOE DIRCTEAI 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3195 Dell Sub PMU Install DOE SGIG DIRCTEAI 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3196 Mabelvale Sub PMU Insta l DOE DIRCTEAI 186 - 186 186 - - - -
HUMAN RESOURCES ESI C6PPTD3197 Ray Braswell PMU Install DOE S DIRCTEMI 204 - 204 204 - - - -
HUMAN RESOURCES ESI C6PPTD3198 Rex Brown PMU Install DOE SGIG DIRCTEMI 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3199 Grand Gulf PMU Install DOE SGI DIRCTEMI 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3200 Fancy Point PMU Install DOE SG DIRECTLG 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3265 Voice Recorder - Baton Rouge D DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3266 Voice Recorder - Beaumont DOC DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3267 Voice Recorder - Beaumont TOC DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3268 Voice Recorder - Gretna TOC/DO DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3269 Voice Recorder - Jackson DOC DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3270 Voice Recorder - Jackson TOC DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3271 Voice Recorder - LR TOC/DOC DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3272 Voice Recorder - WestMonroeTOC DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3291 LR TOC Mapboard Display (Ph2) DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD3304 LR TOC Mapboard Display (Ph3) DIRCTEAI 1,906 - 1,906 1,906 - - - -
HUMAN RESOURCES ESI C6PPTD3306 SMP FRONTEND EQUIP-BATON ROUGE DIRECTLG 73 - 73 73 - - - -
HUMAN RESOURCES ESI C6PPTD3307 LR TOC PEGASUS DEPLOYMENT DIRCTEAI 7,729 - 7,729 7,729 - - - -
HUMAN RESOURCES ESI C6PPTD3311 SMP SCADA SUPPORT-BATON ROUGE DIRECTLG 11,135 - 11,135 11,135 - - - -
HUMAN RESOURCES ESI C6PPTD3312 BEAUMONT DOC PSP REALIGNMENT DIRECTTX 372 - 372 - 372 (372) - -
HUMAN RESOURCES ESI C6PPTD3314 BEAUMONT DOC KEYCARD ACCESS SY DIRECTTX 480 - 480 - 480 (480) - -
HUMAN RESOURCES ESI C6PPTD3400 Ninemile Sub PMU Install DOE S DIRCTELI 167 - 167 167 - - - -
8-391
HUMAN RESOURCES ESI C6PPTD3401 Waterford PMU Install DOE SGIG DIRCTELI 335 - 335 335 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTD3402 Sterlington PMU Install DOE SG DIRCTELI 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3403 Michoud Sub PMU Install DOE SG DIRCTENO 167 - 167 167 - - - -
HUMAN RESOURCES ESI C6PPTD3409 West Monroe Install New Firewa DIRCTELI 4,588 - 4,588 4,588 - - - -
ESI C6PPTD3423 DIRCTELI 82 - 82 82 - - - -
Exhibit KGG-B
HUMAN RESOURCES Sterlington 115kV PMU Installa
HUMAN RESOURCES ESI C6PPTD3437 Porter Sub PMU Install DOE SGI DIRECTTX 82 - 82 - 82 (82) - -
Page 9 of 58
HUMAN RESOURCES ESI C6PPTD3438 Jacinto Sub PMU Install DOE SG DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI C6PPTD3560 Grenada Sub Add Fiber Optic Eq DIRCTEMI 218 - 218 218 - - - -
HUMAN RESOURCES ESI C6PPTD3570 S.Grenada-Add T llatoba LN Bay DIRCTEMI 15,898 - 15,898 15,898 - - - -
HUMAN RESOURCES ESI C6PPTD4250 Schlater Sub Add Capacitor ba DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTD4460 Winona Sub Add Capacitor Bank DIRCTEMI - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTFRSAR Capture Transformer Shop Cost DIRCTEAI 2,320 - 2,320 2,320 - - - -
HUMAN RESOURCES ESI C6PPTFRSGS Capture Transformer Costs GSU DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTFRSLA Capture Transformer Shop Cost DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTFRSMS Capture Transformer Cost MS DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTFRSNO Capture Transformer Shop Cost DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI C6PPTFRSTX Capture Transformer Shop Cost DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTGA063 Sheridan Repl fld 15kV sw & i DIRCTEAI 164 - 164 164 - - - -
HUMAN RESOURCES ESI C6PPTGA079 Amity Y201,rplc fld Y201-assc DIRCTEAI 82 - 82 82 - - - -
HUMAN RESOURCES ESI C6PPTGA086 Stuttgart N, Upgr OCB C211 & C DIRCTEAI 930 - 930 930 - - - -
HUMAN RESOURCES ESI C6PPTGA095 L.R.Chicot, Repl Failed #1 XFM DIRCTEAI 846 - 846 846 - - - -
HUMAN RESOURCES ESI C6PPTGA110 Dell EHV Rpl failed carrier & DIRCTEAI 311 - 311 311 - - - -
HUMAN RESOURCES ESI C6PPTGA111 ISES Rpl failed carrier & tuni DIRCTEAI 419 - 419 419 - - - -
HUMAN RESOURCES ESI C6PPTGA113 Elaine, Repl fld S9000 w/ D20 DIRCTEAI 44 - 44 44 - - - -
HUMAN RESOURCES ESI C6PPTGA133 Sherrill, Insta l Animal Mitig DIRCTEAI 51 - 51 51 - - - -
HUMAN RESOURCES ESI C6PPTGA143 Everton Rd Rpl fail TPU w/ 38 DIRCTEAI 330 - 330 330 - - - -
HUMAN RESOURCES ESI C6PPTGA146 Arklahoma, rplc carrier/ln rel DIRCTEAI 88 - 88 88 - - - -
HUMAN RESOURCES ESI C6PPTGA147 Carpenter Dam, rplc line relay DIRCTEAI 94 - 94 94 - - - -
HUMAN RESOURCES ESI C6PPTGA155 Amity SS, Relay imprvmnts Amit DIRCTEAI 916 - 916 916 - - - -
HUMAN RESOURCES ESI C6PPTGA162 Sylvan Hills, Repl B2812 OCB DIRCTEAI 1,371 - 1,371 1,371 - - - -
HUMAN RESOURCES ESI C6PPTGA163 Sylvan Hills, Repl B2835 OCB DIRCTEAI 1,538 - 1,538 1,538 - - - -
HUMAN RESOURCES ESI C6PPTGA170 StuttN SS, Add CMD on B4970 & DIRCTEAI 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPTGA171 ForrCityN SS, Add CMD @ B3517& DIRCTEAI 3 - 3 3 - - - -
HUMAN RESOURCES ESI C6PPTGA173 Fisher, Add CMD to B5756 DIRCTEAI 9 - 9 9 - - - -
HUMAN RESOURCES ESI C6PPTGA179 McNe l, Repl fld 115kV GCB B32 DIRCTEAI 1,502 - 1,502 1,502 - - - -
HUMAN RESOURCES ESI C6PPTGA180 Fordyce, T2 Circuit Switch Upg DIRCTEAI 572 - 572 572 - - - -
HUMAN RESOURCES ESI C6PPTGA190 Hamburg, Upgrade Cir Sw B0777 DIRCTEAI 1,109 - 1,109 1,109 - - - -
HUMAN RESOURCES ESI C6PPTGA191 McGehee, Upgrade Cir Sw B0229 DIRCTEAI 768 - 768 768 - - - -
HUMAN RESOURCES ESI C6PPTGA206 PB WhHall, Repl fa led RTU DIRCTEAI 68 - 68 68 - - - -
HUMAN RESOURCES ESI C6PPTGA211 W.Memphis EHV, Repl Faild 161 DIRCTEAI 9 - 9 9 - - - -
HUMAN RESOURCES ESI C6PPTGA217 Quitman 161kv rplc/rmve B5531 DIRCTEAI 878 - 878 878 - - - -
HUMAN RESOURCES ESI C6PPTGA232 Eng WO for Trip Coil Monitorin DIRCTEAI 607 - 607 607 - - - -
HUMAN RESOURCES ESI C6PPTL1144 LOBLOLLY-HAMMOND NEW LINE-200 DIRECTLG 5,648 - 5,648 5,648 - - - -
HUMAN RESOURCES ESI C6PPTL1147 Oakville Alliance Build 230kV DIRCTELI 4,197 - 4,197 4,197 - - - -
HUMAN RESOURCES ESI C6PPTL1212 COLY-LOBLOLLY, build new 69kV DIRECTLG 2,512 - 2,512 2,512 - - - -
HUMAN RESOURCES ESI C6PPTL1227 LaStation-Thomas Modify L314 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTL1228 LaStation-Mohican, 69kV Cut In DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTL1298 Bentwater-Line L-112 Cut-in DIRECTTX 47 - 47 - 47 (47) - -
HUMAN RESOURCES ESI C6PPTL2583 DSG NM-Waggmn-Watfd 115kV to DIRCTELI 186 - 186 186 - - - -
HUMAN RESOURCES ESI C6PPTL2602 Line 274 Bu ld New 230kV Line DIRCTELI 5,720 - 5,720 5,720 - - - -
HUMAN RESOURCES ESI C6PPTL2624 DSG Gyp-Hooker River Crossing DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL2644 Lu ing-Amer Cyan 115kV Line U DIRCTELI 360 - 360 360 - - - -
HUMAN RESOURCES ESI C6PPTL2803 Leeville-Fourchon (L239) T-Li DIRCTELI 1,768 - 1,768 1,768 - - - -
HUMAN RESOURCES ESI C6PPTL2804 Golden Meadow-Leeville (L148) DIRCTELI 1,538 - 1,538 1,538 - - - -
HUMAN RESOURCES ESI C6PPTL2953 Line 175 Himex - Blue Water DIRECTTX (2,788) - (2,788) - (2,788) 2,788 - -
HUMAN RESOURCES ESI C6PPTL2999 Cheek to Dayotn Bulk Line 88 DIRECTTX 1,141 - 1,141 - 1,141 (1,141) - -
HUMAN RESOURCES ESI C6PPTL4200 Jacinto-Lewis Creek 230kV Line DIRECTTX 2,788 - 2,788 - 2,788 (2,788) - -
HUMAN RESOURCES ESI C6PPTL4450 Truman to Harrisburg Tap 161KV DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL4462 Twinkletown-Ch. Rd Build New DIRCTEMI 3,073 - 3,073 3,073 - - - -
HUMAN RESOURCES ESI C6PPTL4485 115kV T-Line T.P. to Sunnybroo DIRCTEMI 11,716 - 11,716 11,716 - - - -
HUMAN RESOURCES ESI C6PPTL4487 Attala-Carthage In-Out for Spe DIRCTEMI 210 - 210 210 - - - -
HUMAN RESOURCES ESI C6PPTL4488 OakRidge-Delhi Cut In to Carso DIRCTELI - - - - - - - -
8-392
HUMAN RESOURCES ESI C6PPTL4489 HornLake-THAllen Rebuild 161KV DIRCTEMI (142) - (142) (142) - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTL4490 Waterways-E. Vicksburg Line Up DIRCTEMI 9,755 - 9,755 9,755 - - - -
HUMAN RESOURCES ESI C6PPTL4491 Getwell-Senatobia Build New Li DIRCTEMI 391 - 391 391 - - - -
HUMAN RESOURCES ESI C6PPTL4492 Calhoun Build new 115 kV line DIRCTELI 3,527 - 3,527 3,527 - - - -
ESI C6PPTL4493 DIRCTEMI 12,005 - 12,005 12,005 - - - -
Exhibit KGG-B
HUMAN RESOURCES Church Rd-Getwell Build New Li
Page 10 of 58
HUMAN RESOURCES ESI C6PPTL4498 Nelson to Moss Bluff New 230kV DIRECTLG 3,239 - 3,239 3,239 - - - -
HUMAN RESOURCES ESI C6PPTL4499 New 230kV line - Bedico DIRCTELI (2,852) - (2,852) (2,852) - - - -
HUMAN RESOURCES ESI C6PPTL4533 Line 827 ROW Purchase DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTL4587 Cypress - Jacinto New Line-EGS DIRECTTX (31,421) - (31,421) - (31,421) 10,438 20,982 -
HUMAN RESOURCES ESI C6PPTL4588 Frontier - Grimes New Line-EG DIRECTTX (8,046) - (8,046) - (8,046) 1,621 6,425 -
HUMAN RESOURCES ESI C6PPTL4913 Line 100 Remove Assets DIRECTTX - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTL5099 Willow Glen-Conway New 230kV L DIRECTLG 7,570 - 7,570 7,570 - - - -
HUMAN RESOURCES ESI C6PPTL5275 Hwy 79 Job reimburs. #110123 DIRCTEAI 32 - 32 32 - - - -
HUMAN RESOURCES ESI C6PPTL5400 Merlin-L17 Build In/Out Arran DIRECTTX 5,200 - 5,200 - 5,200 (5,200) - -
HUMAN RESOURCES ESI C6PPTL5430 +Lowe's - Line Relocation DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL5552 Line 552 Upgrade Line DIRECTTX 119 - 119 - 119 (119) - -
HUMAN RESOURCES ESI C6PPTL5563 Line 563 Upgrade Line DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTL5591 Line 591 Upgrade Line DIRECTTX 156 - 156 - 156 (156) - -
HUMAN RESOURCES ESI C6PPTL7133 DSG 9M-Wag-Watfd 115 to 230kV DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL7160 Pros-GH-Dest Mod Lns at Good DIRCTELI 2,238 - 2,238 2,238 - - - -
HUMAN RESOURCES ESI C6PPTL7175 Sterlington-IPCO 115 Upgrade DIRCTELI 4,117 - 4,117 4,117 - - - -
HUMAN RESOURCES ESI C6PPTL7176 IPCO-Bastrop 115 Upgrade Line DIRCTELI 5,063 - 5,063 5,063 - - - -
HUMAN RESOURCES ESI C6PPTL7177 Bastrop-Log Cabin 115 Upgr Li DIRCTELI 3,573 - 3,573 3,573 - - - -
HUMAN RESOURCES ESI C6PPTL7178 WalnutGrove-Swartz 115 Upgr L DIRCTELI 6,746 - 6,746 6,746 - - - -
HUMAN RESOURCES ESI C6PPTL7179 Frostkraft-Rilla 115 Upgr Ln DIRCTELI 602 - 602 602 - - - -
HUMAN RESOURCES ESI C6PPTL7181 Sterlington Auto #2 Tie Ln Up DIRCTELI 2,019 - 2,019 2,019 - - - -
HUMAN RESOURCES ESI C6PPTL7184 CarsonRd-Delhi 115 Reloc at D DIRCTELI 107 - 107 107 - - - -
HUMAN RESOURCES ESI C6PPTL7191 Str-Drew Reloc Ln at Sterling DIRCTELI 1,210 - 1,210 1,210 - - - -
HUMAN RESOURCES ESI C6PPTL7192 Str Gen 7a/b Reroute Line DIRCTELI 1,306 - 1,306 1,306 - - - -
HUMAN RESOURCES ESI C6PPTL7198 Baxter Wilson Auto #2 Tie Lin DIRCTEMI 750 - 750 750 - - - -
HUMAN RESOURCES ESI C6PPTL7202 IronMan-Tezcuco Bu ld New Lin DIRCTELI 8,599 - 8,599 8,599 - - - -
HUMAN RESOURCES ESI C6PPTL7244 Waterford-Tezcuco 230kV Modif DIRCTELI 423 - 423 423 - - - -
HUMAN RESOURCES ESI C6PPTL7299 Tezcuco-Be le Point Relocate DIRCTELI 188 - 188 188 - - - -
HUMAN RESOURCES ESI C6PPTL7311 L.Gypsy-Bayou Stl IronMan Cut DIRCTELI 242 - 242 242 - - - -
HUMAN RESOURCES ESI C6PPTL7396 AUTO11 Champagne-Gu f Krotz S DIRECTLG 69 - 69 69 - - - -
HUMAN RESOURCES ESI C6PPTL7397 AUTO11 Chlomal-Lawtag DIRECTLG 70 - 70 70 - - - -
HUMAN RESOURCES ESI C6PPTL7500 Line 186 Cut In Bayou Labutte DIRCTELI 4,896 - 4,896 4,896 - - - -
HUMAN RESOURCES ESI C6PPTL7502 Line 269 Build New 230kV Line DIRCTELI 3,428 - 3,428 3,428 - - - -
HUMAN RESOURCES ESI C6PPTL7504 Line 730 Relocate 230kV Lines DIRCTELI 3,821 - 3,821 3,821 - - - -
HUMAN RESOURCES ESI C6PPTL7505 Line 740 Relocate 230kV Line DIRCTELI 3,387 - 3,387 3,387 - - - -
HUMAN RESOURCES ESI C6PPTL7506 Line 186 Relocate deadend, Ib DIRCTELI 30 - 30 30 - - - -
HUMAN RESOURCES ESI C6PPTL8269 JNEC - 1 span of 69kV Echo-Str DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTL8275 SH242 & IH45 Hwy. Relocation J DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTL8321 Jennings-Lawtag Upgrd-106 MVA DIRECTLG (9,073) - (9,073) (9,073) - - - -
HUMAN RESOURCES ESI C6PPTL8457 L585 Relocate Guy Str. 69 DIRECTTX 30 - 30 - 30 (30) - -
HUMAN RESOURCES ESI C6PPTL8507 Kickapoo-Add MOS for Sectional DIRECTTX 752 - 752 - 752 (752) - -
HUMAN RESOURCES ESI C6PPTL8508 Hankamer-Add MOS for Sectional DIRECTTX 322 - 322 - 322 (322) - -
HUMAN RESOURCES ESI C6PPTL8509 Bayshore Add MOS for Sectional DIRECTTX 284 - 284 - 284 (284) - -
HUMAN RESOURCES ESI C6PPTL8511 Saratoga Add MOS for Sectional DIRECTTX 90 - 90 - 90 (90) - -
HUMAN RESOURCES ESI C6PPTL8512 Dobbin Add MOS for Sectionaliz DIRECTTX 156 - 156 - 156 (156) - -
HUMAN RESOURCES ESI C6PPTL8834 Jonesboro N to Jonesboro Line DIRCTEAI 55 - 55 55 - - - -
HUMAN RESOURCES ESI C6PPTL8835 Manilla AECC to Dell Line Upgr DIRCTEAI 1,190 - 1,190 1,190 - - - -
HUMAN RESOURCES ESI C6PPTL8851 AHTD Hwy 181/81 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL8866 South Beaumont to Cheek Line 6 DIRECTTX 2,590 - 2,590 - 2,590 (2,590) - -
HUMAN RESOURCES ESI C6PPTL8873 Line 196 Install New 230 kV-EG DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTL8906 Quarry to Rivtrin Line 831- EG DIRECTTX (27,833) - (27,833) - (27,833) 3,374 24,458 -
HUMAN RESOURCES ESI C6PPTL8980 T llatoba-South Grenada Reloc DIRCTEMI 4,087 - 4,087 4,087 - - - -
HUMAN RESOURCES ESI C6PPTL8990 T llatoba-S.GrenadaBld New 230 DIRCTEMI 4,302 - 4,302 4,302 - - - -
HUMAN RESOURCES ESI C6PPTL9028 Golden-Meadow to Fourchon - By DIRCTELI 334 - 334 334 - - - -
HUMAN RESOURCES ESI C6PPTL9378 El Dor-Longwd Cut-in Sarepta DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9379 Sarepta-Sarepta Build New 115 DIRCTELI 125 - 125 125 - - - -
HUMAN RESOURCES ESI C6PPTL9394 Lakeover-Northpark Build 115k DIRCTEMI 7,824 - 7,824 7,824 - - - -
8-393
HUMAN RESOURCES ESI C6PPTL9397 RayBraswell-Byram Bu ld 115kV DIRCTEMI 10,919 - 10,919 10,919 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTL9407 Lakeover-NEJax Rebuild 115kV DIRCTEMI 8,041 - 8,041 8,041 - - - -
HUMAN RESOURCES ESI C6PPTL9408 Lakeover-Flora Relocate Line DIRCTEMI 2,602 - 2,602 2,602 - - - -
HUMAN RESOURCES ESI C6PPTL9409 Northpark-Luckney Install New DIRCTEMI 342 - 342 342 - - - -
ESI C6PPTL9410 DIRCTEMI 1,520 - 1,520 1,520 - - - -
Exhibit KGG-B
HUMAN RESOURCES Lakeover-NEJax Ln-33 Cut-in t
Page 11 of 58
HUMAN RESOURCES ESI C6PPTL9499 (Reimbursable) Line 499 Upgrad DIRECTTX 80 - 80 - 80 (80) - -
HUMAN RESOURCES ESI C6PPTL9575 Ster-Crossett N Cut-In to N.Ba DIRCTELI 1,106 - 1,106 1,106 - - - -
HUMAN RESOURCES ESI C6PPTL9582 N.Bastrop Tap Line Upgrade DIRCTELI 494 - 494 494 - - - -
HUMAN RESOURCES ESI C6PPTL9599 Courtableau line cut-in DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9713 GASES-Clinton Ind, river cr xi DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9821 Tamina - Cedar Hill Upgrade L DIRECTTX 14,464 - 14,464 - 14,464 (14,464) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTL9961 LG-Bayou Steel, Reroute 230kV DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9962 LG-Belle Point, Reroute 230kV DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9963 LG-Luling, Reroute 115kV Circu DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9964 LG-Unit 2 Circuit Reroute DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9966 Waterford-Willow Glen 500kV Re DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTL9967 Brookhaven-McComb Rebuild 115 DIRCTEMI (168) - (168) (168) - - - -
HUMAN RESOURCES ESI C6PPTLA161 Hamlet to Ho land Bottoms 161 DIRCTEAI 13,986 - 13,986 13,986 - - - -
HUMAN RESOURCES ESI C6PPTLA202 ANO to Russellv lle North Line DIRCTEAI 629 - 629 629 - - - -
HUMAN RESOURCES ESI C6PPTLA204 Grandview to Osage Creek New DIRCTEAI 12,522 - 12,522 12,522 - - - -
HUMAN RESOURCES ESI C6PPTLA205 Hot Sprgs to Bismarck - Upgrd DIRCTEAI 3,416 - 3,416 3,416 - - - -
HUMAN RESOURCES ESI C6PPTLA206 Bismarck to Amity Tap DIRCTEAI 5,804 - 5,804 5,804 - - - -
HUMAN RESOURCES ESI C6PPTLA207 Rsslvll E - Rssllvll S- Line U DIRCTEAI 49 - 49 49 - - - -
HUMAN RESOURCES ESI C6PPTLA208 LR Gaines to NLR Westgate Ln R DIRCTEAI 2,464 - 2,464 2,464 - - - -
HUMAN RESOURCES ESI C6PPTLA209 Benton N. to Benton S. - New L DIRCTEAI 19,389 - 19,389 19,389 - - - -
HUMAN RESOURCES ESI C6PPTLA210 AECC Coffeeville Line Cut In DIRCTEAI 675 - 675 675 - - - -
HUMAN RESOURCES ESI C6PPTLA211 Melbourne to Sage Line Recondu DIRCTEAI 3,556 - 3,556 3,556 - - - -
HUMAN RESOURCES ESI C6PPTLA273 Tap Line No. 262 to Bartholome DIRCTELI 1,467 - 1,467 1,467 - - - -
HUMAN RESOURCES ESI C6PPTLA854 Holland Bottom/KEO 500kV Cut-i DIRCTEAI 950 - 950 950 - - - -
HUMAN RESOURCES ESI C6PPTLA855 Independence/Holland Bottom 50 DIRCTEAI 755 - 755 755 - - - -
HUMAN RESOURCES ESI C6PPTLA856 Holland Bottom/Jacksonville N DIRCTEAI 823 - 823 823 - - - -
HUMAN RESOURCES ESI C6PPTLA857 Holland Bottom/Searcy 115 Cut- DIRCTEAI 754 - 754 754 - - - -
HUMAN RESOURCES ESI C6PPTLA956 L956 Relocate Warren-Mcello L DIRCTEAI 21 - 21 21 - - - -
HUMAN RESOURCES ESI C6PPTLACJ1 Upgrade Addis to Cajun line se DIRECTLG 6,011 - 6,011 6,011 - - - -
HUMAN RESOURCES ESI C6PPTLB001 Hamlet 161kV Switchyard Additi DIRCTEAI 4,803 - 4,803 4,803 - - - -
HUMAN RESOURCES ESI C6PPTLB995 Eureka Springs/Osage Creek 161 DIRCTEAI 414 - 414 414 - - - -
HUMAN RESOURCES ESI C6PPTLB996 Harrison East/Osage Creek 161 DIRCTEAI 385 - 385 385 - - - -
HUMAN RESOURCES ESI C6PPTLB997 Conway West/Hamlet Re-Route DIRCTEAI 551 - 551 551 - - - -
HUMAN RESOURCES ESI C6PPTLB998 Gold Creek/Sylvan Hi ls Re-Rou DIRCTEAI 556 - 556 556 - - - -
HUMAN RESOURCES ESI C6PPTLB999 Gold Creek/Quitman Re-route 90 DIRCTEAI 559 - 559 559 - - - -
HUMAN RESOURCES ESI C6PPTLF001 Casino-Contraband, Cut in Casi DIRECTLG 333 - 333 333 - - - -
HUMAN RESOURCES ESI C6PPTLF002 Casino-Lake Street, Cut in Cas DIRECTLG 312 - 312 312 - - - -
HUMAN RESOURCES ESI C6PPTLF003 Wintz-St Gabriel,Install L728@ DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTLF004 WG-Wintz, Install L718 @ Wintz DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTLF005 Scott-Doc Bonin, Purchase Serv DIRECTLG (2,543) - (2,543) (2,543) - - - -
HUMAN RESOURCES ESI C6PPTLFST1 Florence to Star line upgrade DIRCTEMI 679 - 679 679 - - - -
HUMAN RESOURCES ESI C6PPTLG001 Thompson Creek 138kV DEMCO POD DIRECTLG 5,569 - 5,569 5,569 - - - -
HUMAN RESOURCES ESI C6PPTLG002 Line 711 Cut-In Airline Substa DIRECTLG 19 - 19 19 - - - -
HUMAN RESOURCES ESI C6PPTLG003 Pt Hudson-Sandy Creek Reroute DIRECTLG 3,315 - 3,315 3,315 - - - -
HUMAN RESOURCES ESI C6PPTLG101 Meaux to Sellers Road Bld T-L DIRECTLG 8,555 - 8,555 8,555 - - - -
HUMAN RESOURCES ESI C6PPTLG201 CLECO Sellers Road to LUS Labb DIRECTLG 19,742 - 19,742 19,742 - - - -
HUMAN RESOURCES ESI C6PPTLG202 Line 255 Relocate poles for A DIRECTLG 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPTLG203 Line 256 Relocate pole for L- DIRECTLG 884 - 884 884 - - - -
HUMAN RESOURCES ESI C6PPTLG305 L395 Harelson Cut-in Briarwood DIRECTLG 787 - 787 787 - - - -
HUMAN RESOURCES ESI C6PPTLG306 L395 Willow Glen Cut-in Briarw DIRECTLG 691 - 691 691 - - - -
HUMAN RESOURCES ESI C6PPTLG307 L333 Pecue/Dawson Creek F ber DIRECTLG 26 - 26 26 - - - -
HUMAN RESOURCES ESI C6PPTLGM01 GM-Leevi le Build New 115kV T DIRCTELI 8,775 - 8,775 8,775 - - - -
HUMAN RESOURCES ESI C6PPTLH998 Lone Star 69kV Tap,Insta OPGW DIRECTLG 86 - 86 86 - - - -
HUMAN RESOURCES ESI C6PPTLH999 Coly-Jones Creek,Relocate 69kV DIRECTLG 497 - 497 497 - - - -
HUMAN RESOURCES ESI C6PPTLJ001 H'dale-G'Ville Ln 31 Replace D DIRCTEMI 839 - 839 839 - - - -
HUMAN RESOURCES ESI C6PPTLK001 Bogue Chitto Build new 500 lin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTLK002 Loblolly to Hammond (ELL porti DIRCTELI 6,631 - 6,631 6,631 - - - -
8-394
HUMAN RESOURCES ESI C6PPTLK003 Independence - Yogi, build new DIRCTELI 2,412 - 2,412 2,412 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTLK004 Behrman - Gretna move poles fo DIRCTELI 1,534 - 1,534 1,534 - - - -
HUMAN RESOURCES ESI C6PPTLK005 Behrman-Ptrs Rd move poles for DIRCTELI 1,247 - 1,247 1,247 - - - -
HUMAN RESOURCES ESI C6PPTLK006 Bmn-Ptrs Rd move poles for JP- DIRCTELI 1,373 - 1,373 1,373 - - - -
ESI C6PPTLK007 DIRCTELI 1,233 - 1,233 1,233 - - - -
Exhibit KGG-B
HUMAN RESOURCES Bhmn-Port Nickel move poles fo
Page 12 of 58
HUMAN RESOURCES ESI C6PPTLK008 Relocate Derbigny - Tricou Lin DIRCTENO 2,296 - 2,296 2,296 - - - -
HUMAN RESOURCES ESI C6PPTLK009 Point Pleasant Cut In DIRECTLG 4,379 - 4,379 4,379 - - - -
HUMAN RESOURCES ESI C6PPTLK010 Lower Coast - Replcae structur DIRCTELI 286 - 286 286 - - - -
HUMAN RESOURCES ESI C6PPTLL002 Rankin IND Jksn Airport Recond DIRCTEMI 2,418 - 2,418 2,418 - - - -
HUMAN RESOURCES ESI C6PPTLL003 Oakridge - Dunn 230kV Line DIRCTELI 289 - 289 289 - - - -
HUMAN RESOURCES ESI C6PPTLM001 Daisy Land- ExxonMobile 69kVPO DIRECTTX 350 - 350 - 350 (350) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTLM002 Daisy Line- ExxonMobile 69kVPO DIRECTTX 5,058 - 5,058 - 5,058 (5,058) - -
HUMAN RESOURCES ESI C6PPTLM003 2010 TexasDOTD Raise 69kV line DIRECTTX 927 - 927 - 927 (927) - -
HUMAN RESOURCES ESI C6PPTLM004 ETI TXDOT I10 raise 69kV line DIRECTTX 1,683 - 1,683 - 1,683 (1,683) - -
HUMAN RESOURCES ESI C6PPTLM005 Gladys - Line 114 New 69kV POD DIRECTTX 4,893 - 4,893 - 4,893 (4,893) - -
HUMAN RESOURCES ESI C6PPTLMAR1 Hill Top - Marshall Cut-In Su DIRCTEAI 3,554 - 3,554 3,554 - - - -
HUMAN RESOURCES ESI C6PPTLP083 L83 Install Cut-in to College DIRECTTX 836 - 836 - 836 (836) - -
HUMAN RESOURCES ESI C6PPTLP085 L85 (Hearne-Calvert) Uprate L DIRECTTX 4,056 - 4,056 - 4,056 (4,056) - -
HUMAN RESOURCES ESI C6PPTLP183 L183 Install Cut-in to Colleg DIRECTTX 824 - 824 - 824 (824) - -
HUMAN RESOURCES ESI C6PPTLP490 L490 Install Cut-in to Colleg DIRECTTX 925 - 925 - 925 (925) - -
HUMAN RESOURCES ESI C6PPTLP991 Install DE Structure - AAC SS DIRECTLG 618 - 618 618 - - - -
HUMAN RESOURCES ESI C6PPTLP993 Scott - replace span - Ricahrd DIRECTLG 97 - 97 97 - - - -
HUMAN RESOURCES ESI C6PPTLP997 Repapco/Zellerbach - GP Line r DIRECTLG 866 - 866 866 - - - -
HUMAN RESOURCES ESI C6PPTLP998 Port H/Fancy Pt 230 - GP reloc DIRECTLG 511 - 511 511 - - - -
HUMAN RESOURCES ESI C6PPTLP999 Enjay/Fancy Pt 230 - GP line r DIRECTLG 316 - 316 316 - - - -
HUMAN RESOURCES ESI C6PPTLQ999 Rvl S to Darl Dam Upgrd to 37 DIRCTEAI 323 - 323 323 - - - -
HUMAN RESOURCES ESI C6PPTLR001 Swartz to Oak Ridge Serve New DIRCTELI 10,931 - 10,931 10,931 - - - -
HUMAN RESOURCES ESI C6PPTLRPH1 Repapco/Port H-GP Line Relocat DIRECTLG 3,435 - 3,435 3,435 - - - -
HUMAN RESOURCES ESI C6PPTLS999 Brookhaven-Byram Cut-in to Wy DIRCTEMI 15 - 15 15 - - - -
HUMAN RESOURCES ESI C6PPTLSJF1 S Jacksn - Florence L upgrade DIRCTEMI 56 - 56 56 - - - -
HUMAN RESOURCES ESI C6PPTLSWB1 Line Cut-in for Baskin S/S (LA DIRCTELI 1,289 - 1,289 1,289 - - - -
HUMAN RESOURCES ESI C6PPTLTE01 Sabine-China Build Tallowood C DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE04 Tallowood-Clark's Island Build DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE05 Tallowood-Clarks Island Conduc DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE06 Hartburg-Helbig Bu ld L195 Cut DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE08 Harturg-New Sub Conduct CCN S DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE09 China-Amelia Conduct CCN Study DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE10 Tallowood-Clark Island Bld New DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE11 Harturg-New Sub Build New 230 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLTE12 China-Amelia Build New 230kV L DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTLV001 Avilla POD T-Line Cut In DIRCTEAI 1,117 - 1,117 1,117 - - - -
HUMAN RESOURCES ESI C6PPTLV094 L94 Add Sw. outside Navasota DIRECTTX 41 - 41 - 41 (41) - -
HUMAN RESOURCES ESI C6PPTLV096 L96 Install Poles & OPGW DIRECTTX 50 - 50 - 50 (50) - -
HUMAN RESOURCES ESI C6PPTLV111 L486 Install New ERCOT Tie Li DIRECTTX 299 - 299 - 299 (299) - -
HUMAN RESOURCES ESI C6PPTLV998 Promethean Monitoring Device DIRCTEAI 1,255 - 1,255 1,255 - - - -
HUMAN RESOURCES ESI C6PPTLV999 Hergett-Jonesboro T-Line Upgra DIRCTEAI 3,543 - 3,543 3,543 - - - -
HUMAN RESOURCES ESI C6PPTLW999 Dewitt T-Line Relocation DIRCTEAI 4,105 - 4,105 4,105 - - - -
HUMAN RESOURCES ESI C6PPTLX001 Upgrade L-824 DIRECTTX 10,907 - 10,907 - 10,907 (10,907) - -
HUMAN RESOURCES ESI C6PPTLX002 Build turn in structures L-587 DIRECTTX 885 - 885 - 885 (885) - -
HUMAN RESOURCES ESI C6PPTLX003 Build bypass caney creek sub DIRECTTX 6,410 - 6,410 - 6,410 (6,410) - -
HUMAN RESOURCES ESI C6PPTLX004 T-LINE TO TIE EXISTING AND NEW DIRECTTX 5,950 - 5,950 - 5,950 (5,950) - -
HUMAN RESOURCES ESI C6PPTLX005 Up Rate L-468 Gallier Elizabet DIRECTTX 670 - 670 - 670 (670) - -
HUMAN RESOURCES ESI C6PPTLX101 McAdams-Pickens Ln Upgr. Ln. 2 DIRCTEMI 5,097 - 5,097 5,097 - - - -
HUMAN RESOURCES ESI C6PPTLX102 Lakeover-McAdam Move to new no DIRCTEMI 1,252 - 1,252 1,252 - - - -
HUMAN RESOURCES ESI C6PPTLY001 Marydale-Tejac Reconductor 12 DIRECTLG 9,892 - 9,892 9,892 - - - -
HUMAN RESOURCES ESI C6PPTLY002 Jackson to Tejac Reconductor DIRECTLG 441 - 441 441 - - - -
HUMAN RESOURCES ESI C6PPTLZ001 Sterlington Relocate Gen #7c DIRCTELI 764 - 764 764 - - - -
HUMAN RESOURCES ESI C6PPTLZ002 Hartburg-McLewis Upgrade to 7 DIRECTTX 18,515 - 18,515 - 18,515 (18,515) - -
HUMAN RESOURCES ESI C6PPTLZ005 Alchem-Mono(L397) Upgrade 275 DIRECTLG 7,525 - 7,525 7,525 - - - -
HUMAN RESOURCES ESI C6PPTLZ006 Mon Junc-Para Upgrade to 170M DIRCTEAI 3,043 - 3,043 3,043 - - - -
HUMAN RESOURCES ESI C6PPTS1452 Holland Bottom Land Purchase S DIRCTEAI 3,853 - 3,853 3,853 - - - -
HUMAN RESOURCES ESI C6PPTS1453 Blue Water Sub Install 11MVA DIRECTTX (10,917) - (10,917) - (10,917) 10,917 - -
8-395
HUMAN RESOURCES ESI C6PPTS1458 Holland Bottom 500/161kV Sub DIRCTEAI 31,179 - 31,179 31,179 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTS1470 Beauregard Upgrade T3 to 25MVA DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTS1539 Oakville Install 230kV Breake DIRCTELI 1,730 - 1,730 1,730 - - - -
HUMAN RESOURCES ESI C6PPTS1540 Alliance Install 230/115kV Au DIRCTELI 11,165 - 11,165 11,165 - - - -
ESI C6PPTS1STR DIRCTEMI 486 - 486 486 - - - -
Exhibit KGG-B
HUMAN RESOURCES Star Substation
Page 13 of 58
HUMAN RESOURCES ESI C6PPTS2069 Coly sub modify - new 230kV li DIRECTLG 6,553 - 6,553 6,553 - - - -
HUMAN RESOURCES ESI C6PPTS2089 BEDICO, build new 230kV substa DIRCTELI 7 - 7 7 - - - -
HUMAN RESOURCES ESI C6PPTS2095 Labarre Install Superconducto DIRCTELI (4,828) - (4,828) (4,828) - - - -
HUMAN RESOURCES ESI C6PPTS2096 Metarie Install Superconductor DIRCTELI (1,927) - (1,927) (1,927) - - - -
HUMAN RESOURCES ESI C6PPTS2097 Peters Road Install 230kV Bre DIRCTELI 1,105 - 1,105 1,105 - - - -
HUMAN RESOURCES ESI C6PPTS2192 Peach Creek Substation Convers DIRECTTX 513 - 513 - 513 (513) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTS2193 Caney Creek Substation Convers DIRECTTX 6 - 6 - 6 (6) - -
HUMAN RESOURCES ESI C6PPTS2194 Lewis Creek Install Transform DIRECTTX 7,374 - 7,374 - 7,374 (7,374) - -
HUMAN RESOURCES ESI C6PPTS4731 ETEC Cypress Bulk Texas Mete DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS4772 ETEC Cypress BulkTexas DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS4836 Rolke Rd Sub MINOR ADD Oversig DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS5552 Lynch- Upgrade Line Relay Pane DIRCTEAI 137 - 137 137 - - - -
HUMAN RESOURCES ESI C6PPTS5553 NLR Dixie-upgrade Line Relay P DIRCTEAI 458 - 458 458 - - - -
HUMAN RESOURCES ESI C6PPTS5960 Packenham Convert to 230kV Rin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS6764 DSG Waggaman Fdns For New Bus DIRCTELI 134 - 134 134 - - - -
HUMAN RESOURCES ESI C6PPTS6824 Snake Fm 230kV Add 64.8 MVAr DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS6838 DSG Amer Cyanamid Trap & Bus DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS6839 DSG Luling Remove Waggaman Li DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS6840 DSG Waterford Relays for line DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS6886 Hammond, modify for new 230kV DIRCTELI 4,233 - 4,233 4,233 - - - -
HUMAN RESOURCES ESI C6PPTS6887 Loblolly Modify for new 230kV DIRECTLG 835 - 835 835 - - - -
HUMAN RESOURCES ESI C6PPTS7338 Dell Reactor Replacement DIRCTEAI 1,950 - 1,950 1,950 - - - -
HUMAN RESOURCES ESI C6PPTS7369 Johnstown Substation Purchase DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS7390 ANO 2009 DIRCTEAI 1,718 - 1,718 1,718 - - - -
HUMAN RESOURCES ESI C6PPTS7511 DSG Hooker New trap, panel, C DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS7616 Total Petrochemicals - Gu fway DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS7618 Total Petrochemicals Sabine Sw DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS7636 Fawil Upgrade Autotransformer DIRECTTX 99 - 99 - 99 (99) - -
HUMAN RESOURCES ESI C6PPTS7745 South Norco 230 Decommissioni DIRCTELI 52 - 52 52 - - - -
HUMAN RESOURCES ESI C6PPTS7806 Fancy Point L352 relay upgrade DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTS7820 Devil Swamp, La. Replace HCB r DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTS7821 Grace,La. Replace HCB relay DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTS8872 Dayton ReplaceT1 Differential DIRECTTX 10 - 10 - 10 (10) - -
HUMAN RESOURCES ESI C6PPTS8959 Northpark Install 115kV Ring DIRCTEMI 4,176 - 4,176 4,176 - - - -
HUMAN RESOURCES ESI C6PPTS8994 T llatoba Sub Ext.bus-Add S Gr DIRCTEMI 1,936 - 1,936 1,936 - - - -
HUMAN RESOURCES ESI C6PPTS9343 Sabine SES Ins. monitoring eq DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS9348 Keo Install monitoring equipm DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS9370 Sarepta 345kV Build New Sw. S DIRCTELI 12,294 - 12,294 12,294 - - - -
HUMAN RESOURCES ESI C6PPTS9371 Build Sunnybrook Substation DIRCTEMI 1,588 - 1,588 1,588 - - - -
HUMAN RESOURCES ESI C6PPTS9375 Emerson Install 10.8 MVAR Cap DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS9376 El Dorado Upgrade Relaying DIRCTEAI 10,360 - 10,360 10,360 - - - -
HUMAN RESOURCES ESI C6PPTS9377 Sarepta 115kV Install New Lin DIRCTELI 6,519 - 6,519 6,519 - - - -
HUMAN RESOURCES ESI C6PPTS9387 Byram Replace Relaying DIRCTEMI 367 - 367 367 - - - -
HUMAN RESOURCES ESI C6PPTS9391 Madison Ave Substation DIRCTEMI 230 - 230 230 - - - -
HUMAN RESOURCES ESI C6PPTS9397 HornLake Energize Autoxfmr DIRCTEMI (3,902) - (3,902) (3,902) - - - -
HUMAN RESOURCES ESI C6PPTS9575 N.Bastrop 115kV Expand Sub DIRCTELI 7,207 - 7,207 7,207 - - - -
HUMAN RESOURCES ESI C6PPTS9705 Magee Sub Replace Switches on DIRCTEMI 31 - 31 31 - - - -
HUMAN RESOURCES ESI C6PPTS9827 Porter Cut In Line 827 - EGSI DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS9846 Casino Purchase 69/13.2kV Sub DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTS9856 Johnstown Bld New Sub-EGSI-TX DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTS9960 Little Gypsy Pet Coke Reconfig DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTS9987 Iberville 230kv Sub Rev Meteri DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA091 Gillett-Upgrade Line Relaying DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA092 Stutg Rcsky-Upg Line Relaying DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA180 MINOR ADD-TS5839-LV BAGBY BRKR DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA241 Cofer Rd. Sub Build New Sub DIRCTEAI 811 - 811 811 - - - -
HUMAN RESOURCES ESI C6PPTSA254 Blytheville I-55,Inst Relay Pa DIRCTEAI 360 - 360 360 - - - -
8-396
HUMAN RESOURCES ESI C6PPTSA255 Blytheville Elm St, Inst Relay DIRCTEAI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSA348 Hardin West Sub, Install Orion DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA349 Marvell Sub, Install Orion 5R DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA356 El Dorado Upgrade Breaker DIRCTEAI - - - - - - - -
ESI C6PPTSA367 DIRCTEAI - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES White Bluff EHV, Auto #1, Repl
Page 14 of 58
HUMAN RESOURCES ESI C6PPTSA377 Jonesboro Sub Upgrades DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA378 ANO Upgrade Line Switch and T DIRCTEAI 327 - 327 327 - - - -
HUMAN RESOURCES ESI C6PPTSA382 Grandview Build New Sub DIRCTEAI 30,738 - 30,738 30,738 - - - -
HUMAN RESOURCES ESI C6PPTSA391 Blytheville I-55 North Upgrade DIRCTEAI 88 - 88 88 - - - -
HUMAN RESOURCES ESI C6PPTSA398 Bismarck 115kV Sub- Upgrade Bu DIRCTEAI (514) - (514) (514) - - - -
HUMAN RESOURCES ESI C6PPTSA399 Russellville N Sub- Upgrade Sw DIRCTEAI 37 - 37 37 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSA400 Russellville S Sub- Upgrade Sw DIRCTEAI 37 - 37 37 - - - -
HUMAN RESOURCES ESI C6PPTSA401 Danville Sub- Upgrade Bus & Ju DIRCTEAI (476) - (476) (476) - - - -
HUMAN RESOURCES ESI C6PPTSA404 ANO EHV Sub- Upgrade Switch DIRCTEAI 137 - 137 137 - - - -
HUMAN RESOURCES ESI C6PPTSA421 Crossett N Ster Line Relay Mo DIRCTEAI 3,583 - 3,583 3,583 - - - -
HUMAN RESOURCES ESI C6PPTSA430 AECC Blythev lle North Substat DIRCTEAI 433 - 433 433 - - - -
HUMAN RESOURCES ESI C6PPTSA460 P B East Sub Repl failed Bus t DIRCTEAI 134 - 134 134 - - - -
HUMAN RESOURCES ESI C6PPTSA465 Marion Sub Repl failed SEL-20 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA551 Rohwer Sub, Repl "Rusted out" DIRCTEAI 410 - 410 410 - - - -
HUMAN RESOURCES ESI C6PPTSA566 Emerson Sub, Repl failed relay DIRCTEAI 2,226 - 2,226 2,226 - - - -
HUMAN RESOURCES ESI C6PPTSA567 McNe l Sub, Repl failed relayi DIRCTEAI 1,792 - 1,792 1,792 - - - -
HUMAN RESOURCES ESI C6PPTSA568 NLR Levy Sub, Upgrade switches DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA576 Emerson Sub, Repl failed 115kV DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA582 Gr ffithville Sub, Inst/Repl R DIRCTEAI 175 - 175 175 - - - -
HUMAN RESOURCES ESI C6PPTSA584 Helena Central Sub, Inst/Repl DIRCTEAI 140 - 140 140 - - - -
HUMAN RESOURCES ESI C6PPTSA585 Newport Airbase Sub, Inst/Repl DIRCTEAI 18 - 18 18 - - - -
HUMAN RESOURCES ESI C6PPTSA587 Pine Bluff East Sub, Inst/Repl DIRCTEAI 212 - 212 212 - - - -
HUMAN RESOURCES ESI C6PPTSA588 W Memphis Polk Sub, Inst/Repl DIRCTEAI 55 - 55 55 - - - -
HUMAN RESOURCES ESI C6PPTSA589 Sheridan Sub, Inst/repl RTU DIRCTEAI 277 - 277 277 - - - -
HUMAN RESOURCES ESI C6PPTSA600 LR South Sub, Inst Orion Comm DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA601 Arklahoma Sub, Inst Orion Comm DIRCTEAI 19 - 19 19 - - - -
HUMAN RESOURCES ESI C6PPTSA602 Brinkley E. Sub, Inst Orion Co DIRCTEAI 150 - 150 150 - - - -
HUMAN RESOURCES ESI C6PPTSA604 E D EHV Sub, Inst (2) Orion Co DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA614 Fordyce O. Sub, Inst Oil filtr DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA631 Russellville N. Sub, Inst Orio DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA658 AECC Coffeeville Substation DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA668 Conway S Sub, Repl/Upgrade Swi DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA669 Conway S Sub, Install VAB Swit DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA671 Wrightsville Sub Replace Fa le DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA672 Magnolia S Sub, Repl Breaker A DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA674 Morrilton West, Repl 161KV CS DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA677 Blytheville I-55, Relay Replac DIRCTEAI 331 - 331 331 - - - -
HUMAN RESOURCES ESI C6PPTSA680 Woodward Sub, Repl Failed BRKR DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA687 Arklahoma Sub, Relay Improveme DIRCTEAI 2,190 - 2,190 2,190 - - - -
HUMAN RESOURCES ESI C6PPTSA691 Hot Springs Village, Relay Imp DIRCTEAI 1,356 - 1,356 1,356 - - - -
HUMAN RESOURCES ESI C6PPTSA697 DELL EHV Install new carrier DIRCTEAI 295 - 295 295 - - - -
HUMAN RESOURCES ESI C6PPTSA698 Blytheville Elm St, Repl faile DIRCTEAI 347 - 347 347 - - - -
HUMAN RESOURCES ESI C6PPTSA701 L.R. Garland Sub, Grounding Im DIRCTEAI 29 - 29 29 - - - -
HUMAN RESOURCES ESI C6PPTSA704 H.S. EHV- Woodward, Relay Upgr DIRCTEAI 5,327 - 5,327 5,327 - - - -
HUMAN RESOURCES ESI C6PPTSA707 L.R. West, Repl Breakers on T1 DIRCTEAI 4,801 - 4,801 4,801 - - - -
HUMAN RESOURCES ESI C6PPTSA708 L.R. West Sub. Repl Breakers o DIRCTEAI 62 - 62 62 - - - -
HUMAN RESOURCES ESI C6PPTSA709 L.R. Palm St, Install Fault Lo DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA710 Almyra Sub, Install Transrupte DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA712 Woodward Sub, Relay Upgrade DIRCTEAI 3,061 - 3,061 3,061 - - - -
HUMAN RESOURCES ESI C6PPTSA713 L.R. Industrial, Install Fault DIRCTEAI 19 - 19 19 - - - -
HUMAN RESOURCES ESI C6PPTSA714 AECC Avilla POD DIRCTEAI 3,882 - 3,882 3,882 - - - -
HUMAN RESOURCES ESI C6PPTSA715 L R Pinnacle Install Fault L DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA716 Russellville N., Install Fault DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA719 Omaha - install switch DIRCTEAI 59 - 59 59 - - - -
HUMAN RESOURCES ESI C6PPTSA725 Carpenter Dam, Insta l Fault L DIRCTEAI 38 - 38 38 - - - -
HUMAN RESOURCES ESI C6PPTSA726 L.R. Alexander, Install Fault DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA729 Russellville South, Install Fa DIRCTEAI 27 - 27 27 - - - -
8-397
HUMAN RESOURCES ESI C6PPTSA730 England Sub, Install Fault Loc DIRCTEAI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSA731 Walnut Ridge North, Install RT DIRCTEAI 66 - 66 66 - - - -
HUMAN RESOURCES ESI C6PPTSA732 Rector, Install RTU DIRCTEAI 15 - 15 15 - - - -
HUMAN RESOURCES ESI C6PPTSA733 Pocahontas North, Install RTU DIRCTEAI 15 - 15 15 - - - -
ESI C6PPTSA735 DIRCTEAI - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES Blytheville Northeast, Install
Page 15 of 58
HUMAN RESOURCES ESI C6PPTSA737 Wilson Sub Install Fault Loc DIRCTEAI 136 - 136 136 - - - -
HUMAN RESOURCES ESI C6PPTSA738 Bryant Sub, Install Fault Loc DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA739 HS Mtn Va ley, Relay Upgrade DIRCTEAI 324 - 324 324 - - - -
HUMAN RESOURCES ESI C6PPTSA740 El Dorado Donan Sub, Install F DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA741 L.R. South Sub, Install Fault DIRCTEAI 58 - 58 58 - - - -
HUMAN RESOURCES ESI C6PPTSA742 Dumas Sub, Install Fault Loc S DIRCTEAI 154 - 154 154 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSA743 El Dorado Jackson Sub, Install DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA744 L.R. West Markham Sub, Install DIRCTEAI 48 - 48 48 - - - -
HUMAN RESOURCES ESI C6PPTSA757 Huttig,rplc fld sdnprs rly, TX DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA758 HS West, Upgrd B0403 Circ Sw DIRCTEAI 68 - 68 68 - - - -
HUMAN RESOURCES ESI C6PPTSA762 Des Arc, Through Fault Mon tor DIRCTEAI 131 - 131 131 - - - -
HUMAN RESOURCES ESI C6PPTSA770 Elaine, Rpl fld 115kV Cir Sw B DIRCTEAI 135 - 135 135 - - - -
HUMAN RESOURCES ESI C6PPTSA777 Beebe Sub Install 22MVAR Cap DIRCTEAI 16 - 16 16 - - - -
HUMAN RESOURCES ESI C6PPTSA778 Batesville, Install Orion DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSA779 L.R.Pinnacle, Through Fault Mo DIRCTEAI 806 - 806 806 - - - -
HUMAN RESOURCES ESI C6PPTSA780 N.L.R.Dixie, Through Fault Mon DIRCTEAI 454 - 454 454 - - - -
HUMAN RESOURCES ESI C6PPTSA781 L.R.Rock Creek, Through Fault DIRCTEAI 721 - 721 721 - - - -
HUMAN RESOURCES ESI C6PPTSA783 Jacksonville North, Relay Impr DIRCTEAI 1,202 - 1,202 1,202 - - - -
HUMAN RESOURCES ESI C6PPTSA800 Osage Creek (AECC) Upgrade DIRCTEAI 7,913 - 7,913 7,913 - - - -
HUMAN RESOURCES ESI C6PPTSA807 Rohwer, Repl fld 115kV Switch DIRCTEAI 489 - 489 489 - - - -
HUMAN RESOURCES ESI C6PPTSA813 L.R.8Th & Woodrow, Add Transfe DIRCTEAI 317 - 317 317 - - - -
HUMAN RESOURCES ESI C6PPTSA814 L.R. South, Add Transfer Trip DIRCTEAI 846 - 846 846 - - - -
HUMAN RESOURCES ESI C6PPTSA815 Elaine, Rpl fld 15kV bus/sw in DIRCTEAI 58 - 58 58 - - - -
HUMAN RESOURCES ESI C6PPTSA841 L.R.Cammack, Insta l Fault Loc DIRCTEAI 19 - 19 19 - - - -
HUMAN RESOURCES ESI C6PPTSA850 Searcy Price Upgrade Relay for DIRCTEAI 2,396 - 2,396 2,396 - - - -
HUMAN RESOURCES ESI C6PPTSA851 Jacksonville N Upgrade Relay H DIRCTEAI 3,302 - 3,302 3,302 - - - -
HUMAN RESOURCES ESI C6PPTSA852 KEO Upgrade Relay for Ho land DIRCTEAI 2,602 - 2,602 2,602 - - - -
HUMAN RESOURCES ESI C6PPTSA853 Independence Upgrade Relay HB DIRCTEAI 3,162 - 3,162 3,162 - - - -
HUMAN RESOURCES ESI C6PPTSA858 Sylvan Hills, Replace 115KV B2 DIRCTEAI 1,199 - 1,199 1,199 - - - -
HUMAN RESOURCES ESI C6PPTSA867 L.R.South, Upgr Bus & Swtch on DIRCTEAI 231 - 231 231 - - - -
HUMAN RESOURCES ESI C6PPTSA876 PB East, Rpl fld SEL2020 w/ Or DIRCTEAI 276 - 276 276 - - - -
HUMAN RESOURCES ESI C6PPTSA877 Devalls Bluff, Rpl Fld Regulat DIRCTEAI 48 - 48 48 - - - -
HUMAN RESOURCES ESI C6PPTSA886 L.R.23rd & Spring, Repl Failed DIRCTEAI 183 - 183 183 - - - -
HUMAN RESOURCES ESI C6PPTSA889 Lynch, Relay Impr on Jacksonvi DIRCTEAI 5,065 - 5,065 5,065 - - - -
HUMAN RESOURCES ESI C6PPTSA893 Newport 161kv Repair ground gr DIRCTEAI 1,033 - 1,033 1,033 - - - -
HUMAN RESOURCES ESI C6PPTSA900 Mt Ida, rplc failed TRW D20 RT DIRCTEAI 133 - 133 133 - - - -
HUMAN RESOURCES ESI C6PPTSA912 Gillett, Rpl Fld Eqp & 15kV C& DIRCTEAI 148 - 148 148 - - - -
HUMAN RESOURCES ESI C6PPTSA914 Batesville 161kv Rlp fail VCB DIRCTEAI 61 - 61 61 - - - -
HUMAN RESOURCES ESI C6PPTSA916 ELD Prkrs Chpl,rplc faild sub DIRCTEAI 835 - 835 835 - - - -
HUMAN RESOURCES ESI C6PPTSA937 SherEHV Rpl fld pri relay (Mag DIRCTEAI 1,354 - 1,354 1,354 - - - -
HUMAN RESOURCES ESI C6PPTSA938 Mont S Repl failed RTU DIRCTEAI 68 - 68 68 - - - -
HUMAN RESOURCES ESI C6PPTSA942 WM EHV, Upgrade RTU to D20 DIRCTEAI 1,697 - 1,697 1,697 - - - -
HUMAN RESOURCES ESI C6PPTSA950 Hughes, Rpl failed VAB SW 22R2 DIRCTEAI 183 - 183 183 - - - -
HUMAN RESOURCES ESI C6PPTSA951 Ark Grid, Trailer 15kv Mble Bk DIRCTEAI 286 - 286 286 - - - -
HUMAN RESOURCES ESI C6PPTSA953 H.S. EHV, rplc (3) fld CCVTs,# DIRCTEAI 442 - 442 442 - - - -
HUMAN RESOURCES ESI C6PPTSA964 Strong, rplc 3 fld 13.8 Mtrng DIRCTEAI 46 - 46 46 - - - -
HUMAN RESOURCES ESI C6PPTSA967 Hughes 161,Rplc Grd Sw to Cir DIRCTEAI 115 - 115 115 - - - -
HUMAN RESOURCES ESI C6PPTSA989 Holland Bottom 500/161 Phase I DIRCTEAI 69 - 69 69 - - - -
HUMAN RESOURCES ESI C6PPTSA992 WM EHV, Upgr 500kV B8814 & Ter DIRCTEAI 2,871 - 2,871 2,871 - - - -
HUMAN RESOURCES ESI C6PPTSA993 Eudora, Rpl fld 15kV vab sw on DIRCTEAI 166 - 166 166 - - - -
HUMAN RESOURCES ESI C6PPTSA999 Warren East Install 11MVAR Cap DIRCTEAI 242 - 242 242 - - - -
HUMAN RESOURCES ESI C6PPTSANG1 LAGEN Sterlington (Koch) Inst DIRCTELI 4,157 - 4,157 4,157 - - - -
HUMAN RESOURCES ESI C6PPTSANG2 Sterlington 115kV SES Rpl. Re DIRCTELI 3,099 - 3,099 3,099 - - - -
HUMAN RESOURCES ESI C6PPTSANG3 Bartholomew Insta l Meter Pan DIRCTELI 2,708 - 2,708 2,708 - - - -
HUMAN RESOURCES ESI C6PPTSAS01 Amity SS- Upgrade Switch B0617 DIRCTEAI 5,893 - 5,893 5,893 - - - -
HUMAN RESOURCES ESI C6PPTSB002 Hamlet Sub Modifications DIRCTEAI 194 - 194 194 - - - -
HUMAN RESOURCES ESI C6PPTSB003 Sylvan Hills Upgrade Relay DIRCTEAI 297 - 297 297 - - - -
8-398
HUMAN RESOURCES ESI C6PPTSB005 Quitman Upgrade Relay DIRCTEAI 48 - 48 48 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSB006 Conway West Upgrade Relay DIRCTEAI 52 - 52 52 - - - -
HUMAN RESOURCES ESI C6PPTSB007 Harrison East Upgrade Relay DIRCTEAI 641 - 641 641 - - - -
HUMAN RESOURCES ESI C6PPTSC001 Wesco Modify Communications DIRCTELI 35 - 35 35 - - - -
ESI C6PPTSC002 DIRCTELI 413 - 413 413 - - - -
Exhibit KGG-B
HUMAN RESOURCES Leeville 115kV Raise Equipmen
Page 16 of 58
HUMAN RESOURCES ESI C6PPTSF087 Gonzales add SPD T1 T2 T3 DIRECTLG 546 - 546 546 - - - -
HUMAN RESOURCES ESI C6PPTSF149 Willow Glen-Upgrade L718 Relay DIRECTLG 374 - 374 374 - - - -
HUMAN RESOURCES ESI C6PPTSF150 St Gabriel-Upgrade Wintz Line DIRECTLG 50 - 50 50 - - - -
HUMAN RESOURCES ESI C6PPTSF210 Olin Substation RTU replacemen DIRECTLG 293 - 293 293 - - - -
HUMAN RESOURCES ESI C6PPTSF211 Champagne RTU replacement DIRECTLG 15 - 15 15 - - - -
HUMAN RESOURCES ESI C6PPTSF212 Mossvi le replace Bus 4 diff p DIRECTLG 3,229 - 3,229 3,229 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSF213 Mossvi le repl 69 KV Capacitor DIRECTLG 826 - 826 826 - - - -
HUMAN RESOURCES ESI C6PPTSF214 Mossvi le replace L660 relay p DIRECTLG 405 - 405 405 - - - -
HUMAN RESOURCES ESI C6PPTSF215 Mossvi le replace OCB 18000 DIRECTLG 74 - 74 74 - - - -
HUMAN RESOURCES ESI C6PPTSF220 Carlyss Upgrade Line Relaying DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF235 Tiger replace breaker 14325 DIRECTLG 1,233 - 1,233 1,233 - - - -
HUMAN RESOURCES ESI C6PPTSF236 Thomas replace capacitor bank DIRECTLG 1,795 - 1,795 1,795 - - - -
HUMAN RESOURCES ESI C6PPTSF237 Wilbert replace capacitor bank DIRECTLG 2,406 - 2,406 2,406 - - - -
HUMAN RESOURCES ESI C6PPTSF247 Carter Sub rep feeder breaker DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF248 Solac Sub replace OCB 17410 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF249 Solac Sub replace OCB 18360 DIRECTLG 863 - 863 863 - - - -
HUMAN RESOURCES ESI C6PPTSF254 Addis L392 replace failed pane DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF255 Wilbert failed relay panel DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF256 Wilbert replace RTU DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF257 Weiner install D20 DIRECTLG 3,224 - 3,224 3,224 - - - -
HUMAN RESOURCES ESI C6PPTSF258 Exxon T1& T4 Metring Addition DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF259 Alaska 282F replace DPU DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF260 Pecue replace DPU breaker 410F DIRECTLG 45 - 45 45 - - - -
HUMAN RESOURCES ESI C6PPTSF261 Pecue DPU replace 731F DIRECTLG 24 - 24 24 - - - -
HUMAN RESOURCES ESI C6PPTSF262 Pecue Replace DPU 732F DIRECTLG 127 - 127 127 - - - -
HUMAN RESOURCES ESI C6PPTSF263 Pecue Replace DPU 733F DIRECTLG 24 - 24 24 - - - -
HUMAN RESOURCES ESI C6PPTSF264 Capitol Replace DPU 660F DIRECTLG 274 - 274 274 - - - -
HUMAN RESOURCES ESI C6PPTSF265 Addis Replace DPU 200F DIRECTLG 1,505 - 1,505 1,505 - - - -
HUMAN RESOURCES ESI C6PPTSF266 Cohen Replace DPU 710F DIRECTLG 196 - 196 196 - - - -
HUMAN RESOURCES ESI C6PPTSF267 Cohen Replace DPU 737F DIRECTLG 280 - 280 280 - - - -
HUMAN RESOURCES ESI C6PPTSF268 Dawson Creek Replace DPU 632F DIRECTLG 462 - 462 462 - - - -
HUMAN RESOURCES ESI C6PPTSF269 Gonzales Replace DPU 835F DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF270 Highland Replace DPU 548F DIRECTLG 510 - 510 510 - - - -
HUMAN RESOURCES ESI C6PPTSF273 Coly L342 replace Primary rela DIRECTLG 3,719 - 3,719 3,719 - - - -
HUMAN RESOURCES ESI C6PPTSF274 Willow Glen L342replacePri.rel DIRECTLG 4,598 - 4,598 4,598 - - - -
HUMAN RESOURCES ESI C6PPTSF275 McKnight L734 replace Pri. rel DIRECTLG 7,255 - 7,255 7,255 - - - -
HUMAN RESOURCES ESI C6PPTSF277 Oak Grove replace DPU 757F DIRECTLG 263 - 263 263 - - - -
HUMAN RESOURCES ESI C6PPTSF278 Oak Grove replace DPU 758F DIRECTLG 104 - 104 104 - - - -
HUMAN RESOURCES ESI C6PPTSF279 Ward Creek replace DPU 245F DIRECTLG 472 - 472 472 - - - -
HUMAN RESOURCES ESI C6PPTSF281 Ward Creek replace DPU 246F DIRECTLG 481 - 481 481 - - - -
HUMAN RESOURCES ESI C6PPTSF282 Ward Creek 247F replace DPU DIRECTLG 332 - 332 332 - - - -
HUMAN RESOURCES ESI C6PPTSF284 Zoar 718F replace DPU relay DIRECTLG 243 - 243 243 - - - -
HUMAN RESOURCES ESI C6PPTSF285 Swan 278F replace DPU DIRECTLG 331 - 331 331 - - - -
HUMAN RESOURCES ESI C6PPTSF309 Duboin L223 insta l relay pane DIRECTLG 2,445 - 2,445 2,445 - - - -
HUMAN RESOURCES ESI C6PPTSF310 Sunset Sub replace breaker 939 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF311 Meaux Sub Replace Breaker 8340 DIRECTLG 570 - 570 570 - - - -
HUMAN RESOURCES ESI C6PPTSF312 Moril 69KV cap bank & relay pa DIRECTLG 3,346 - 3,346 3,346 - - - -
HUMAN RESOURCES ESI C6PPTSF313 Smith replace feeder breaker 7 DIRECTLG 603 - 603 603 - - - -
HUMAN RESOURCES ESI C6PPTSF314 Reigel replace breaker 18340 DIRECTLG 975 - 975 975 - - - -
HUMAN RESOURCES ESI C6PPTSF325 Maurice Substation - EGS-LA DIRECTLG 128 - 128 128 - - - -
HUMAN RESOURCES ESI C6PPTSF340 Cosmar Loop Optical upgrade DIRECTLG 36 - 36 36 - - - -
HUMAN RESOURCES ESI C6PPTSF360 East L399 add SEL311C DIRECTLG 37 - 37 37 - - - -
HUMAN RESOURCES ESI C6PPTSF361 Oak Villa L302 add SEL311C DIRECTLG 1,911 - 1,911 1,911 - - - -
HUMAN RESOURCES ESI C6PPTSF364 Elton Feeder Fault Location To DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI C6PPTSF365 Contraband Feeder Fault Locati DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF366 Sulphur Feeder Fault Location DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF367 Solac Feeder Fault Location To DIRECTLG - - - - - - - -
8-399
HUMAN RESOURCES ESI C6PPTSF370 Tiger replace cap bank and rel DIRECTLG 1,023 - 1,023 1,023 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSF371 Geismar replace cap bank and r DIRECTLG 1,014 - 1,014 1,014 - - - -
HUMAN RESOURCES ESI C6PPTSF373 Replace Entergy's RTU at Plant DIRECTLG 433 - 433 433 - - - -
HUMAN RESOURCES ESI C6PPTSF378 Jefferson install D400S RTU DIRECTLG 30 - 30 30 - - - -
ESI C6PPTSF379 DIRECTLG 616 - 616 616 - - - -
Exhibit KGG-B
HUMAN RESOURCES Delmont install D400S RTU
Page 17 of 58
HUMAN RESOURCES ESI C6PPTSF385 Willow Glen L790 relay upgrade DIRECTLG 490 - 490 490 - - - -
HUMAN RESOURCES ESI C6PPTSF386 Tiger L790 replace relaying DIRECTLG 634 - 634 634 - - - -
HUMAN RESOURCES ESI C6PPTSF390 Geismar Feeder Fault location DIRECTLG 38 - 38 38 - - - -
HUMAN RESOURCES ESI C6PPTSF391 Beauregard install Feeder Faul DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF392 Hazel install CCVT L729 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF393 Mickens install Feeder Fault L DIRECTLG - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSF394 Duplessis install Feeder Fault DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF397 Gloria enable UF 920F & 921F DIRECTLG 10 - 10 10 - - - -
HUMAN RESOURCES ESI C6PPTSF401 BUTrepl failed pilot wire rela DIRECTLG 477 - 477 477 - - - -
HUMAN RESOURCES ESI C6PPTSF402 PCI repl failed pilot wire rel DIRECTLG 319 - 319 319 - - - -
HUMAN RESOURCES ESI C6PPTSF403 CLS repl failed pilot wire rel DIRECTLG 214 - 214 214 - - - -
HUMAN RESOURCES ESI C6PPTSF404 Carlyss T1 transf ife extensi DIRECTLG 227 - 227 227 - - - -
HUMAN RESOURCES ESI C6PPTSF406 Firestone replace p lot wire r DIRECTLG 377 - 377 377 - - - -
HUMAN RESOURCES ESI C6PPTSF410 Port Hudson Replace Pnl L717 DIRECTLG 1,274 - 1,274 1,274 - - - -
HUMAN RESOURCES ESI C6PPTSF411 Repaco Replace L717 relaying DIRECTLG 1,104 - 1,104 1,104 - - - -
HUMAN RESOURCES ESI C6PPTSF422 Meaux replace failed breaker 8 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSF429 Coly L741 Replace relaying DIRECTLG 1,510 - 1,510 1,510 - - - -
HUMAN RESOURCES ESI C6PPTSF430 McKnight L741 replace relaying DIRECTLG 2,401 - 2,401 2,401 - - - -
HUMAN RESOURCES ESI C6PPTSF448 Carlyss replace failed OCB 179 DIRECTLG 541 - 541 541 - - - -
HUMAN RESOURCES ESI C6PPTSF454 Firestone replace RTU DIRECTLG 1,294 - 1,294 1,294 - - - -
HUMAN RESOURCES ESI C6PPTSF458 Mossvi le Backup Generator DIRECTLG 162 - 162 162 - - - -
HUMAN RESOURCES ESI C6PPTSF461 Toomey repl feeder breaker 202 DIRECTLG 1,543 - 1,543 1,543 - - - -
HUMAN RESOURCES ESI C6PPTSF475 Legion Sub Replace battery ban DIRECTLG 1,220 - 1,220 1,220 - - - -
HUMAN RESOURCES ESI C6PPTSF476 Cecelia Sub T2 Circuit Switche DIRECTLG 950 - 950 950 - - - -
HUMAN RESOURCES ESI C6PPTSF499 New Iberia 871F fault location DIRECTLG 305 - 305 305 - - - -
HUMAN RESOURCES ESI C6PPTSF528 Alsen add mos's to line sw's DIRECTLG 47 - 47 47 - - - -
HUMAN RESOURCES ESI C6PPTSF535 Claire add mos to line switche DIRECTLG 62 - 62 62 - - - -
HUMAN RESOURCES ESI C6PPTSF536 Northdale add mos to line sw's DIRECTLG 121 - 121 121 - - - -
HUMAN RESOURCES ESI C6PPTSF537 seventy second add mos to line DIRECTLG 59 - 59 59 - - - -
HUMAN RESOURCES ESI C6PPTSF538 Ellender add MOS's to line swi DIRECTLG 69 - 69 69 - - - -
HUMAN RESOURCES ESI C6PPTSF570 Wintz replace failed transform DIRECTLG 1,123 - 1,123 1,123 - - - -
HUMAN RESOURCES ESI C6PPTSF575 Drus lla replace disc&bypass s DIRECTLG 410 - 410 410 - - - -
HUMAN RESOURCES ESI C6PPTSF580 East replace breaker 995 DIRECTLG 550 - 550 550 - - - -
HUMAN RESOURCES ESI C6PPTSF581 Goudchaux replace breaker 590 DIRECTLG 502 - 502 502 - - - -
HUMAN RESOURCES ESI C6PPTSF582 julia replace breaker 234 DIRECTLG 260 - 260 260 - - - -
HUMAN RESOURCES ESI C6PPTSF583 Hazel replace breaker 346 DIRECTLG 8 - 8 8 - - - -
HUMAN RESOURCES ESI C6PPTSF584 Hazel replace breaker 347 DIRECTLG 8 - 8 8 - - - -
HUMAN RESOURCES ESI C6PPTSF587 Thomas replace failed S&C swit DIRECTLG 1,444 - 1,444 1,444 - - - -
HUMAN RESOURCES ESI C6PPTSF588 Highland replace disc and bypa DIRECTLG 457 - 457 457 - - - -
HUMAN RESOURCES ESI C6PPTSF606 Shenandoah replace RTU DIRECTLG 253 - 253 253 - - - -
HUMAN RESOURCES ESI C6PPTSF608 Livonia T1 replace CR relays DIRECTLG 22 - 22 22 - - - -
HUMAN RESOURCES ESI C6PPTSF619 Gloria T1& T2 SP labor DIRECTLG 258 - 258 258 - - - -
HUMAN RESOURCES ESI C6PPTSF700 Carencro 741F Feeder Fault Loc DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI C6PPTSF701 Reigel 60F&61F feeder fault lo DIRECTLG 53 - 53 53 - - - -
HUMAN RESOURCES ESI C6PPTSF702 Acadia 944F feeder fault locat DIRECTLG 908 - 908 908 - - - -
HUMAN RESOURCES ESI C6PPTSF704 Meaux 862F feeder fault locati DIRECTLG 87 - 87 87 - - - -
HUMAN RESOURCES ESI C6PPTSF705 Lawtag 580F feeder fau t locat DIRECTLG 103 - 103 103 - - - -
HUMAN RESOURCES ESI C6PPTSF706 Scott 903F&906F fault location DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI C6PPTSF707 Chlomal 81F feeder fault locat DIRECTLG 128 - 128 128 - - - -
HUMAN RESOURCES ESI C6PPTSF708 Lake 110F feeder fault locatio DIRECTLG 53 - 53 53 - - - -
HUMAN RESOURCES ESI C6PPTSF714 Mossvi le Bus 3 Differential r DIRECTLG 99 - 99 99 - - - -
HUMAN RESOURCES ESI C6PPTSF735 Trousdale failed VCB 461F DIRECTLG 61 - 61 61 - - - -
HUMAN RESOURCES ESI C6PPTSF803 Fairgrounds inst S&C Alldui-ru DIRECTLG 103 - 103 103 - - - -
HUMAN RESOURCES ESI C6PPTSF807 Hazel replace fence with Vanqu DIRECTLG 291 - 291 291 - - - -
HUMAN RESOURCES ESI C6PPTSF811 Tiger replace failed battery s DIRECTLG 2 - 2 2 - - - -
HUMAN RESOURCES ESI C6PPTSF813 Weiner replace fa led battery DIRECTLG 14 - 14 14 - - - -
HUMAN RESOURCES ESI C6PPTSF815 Sharp replace fa led battery s DIRECTLG 15 - 15 15 - - - -
8-400
HUMAN RESOURCES ESI C6PPTSF816 Northdale repl batteries&charg DIRECTLG 14 - 14 14 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSF817 Greenwell springs repl batt&ch DIRECTLG 15 - 15 15 - - - -
HUMAN RESOURCES ESI C6PPTSF849 Fairgrounds repl failed transf DIRECTLG 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPTSG002 Airline Sub 230kV DEMCO POD DIRECTLG - - - - - - - -
ESI C6PPTSG003 DIRECTLG 1,147 - 1,147 1,147 - - - -
Exhibit KGG-B
HUMAN RESOURCES Thompson Creek-Install Com. Eq
Page 18 of 58
HUMAN RESOURCES ESI C6PPTSG102 Meaux Install 400MVA AutoXFMR DIRECTLG 18,237 - 18,237 18,237 - - - -
HUMAN RESOURCES ESI C6PPTSG103 Moril Sub Install 138kV Termi DIRECTLG 594 - 594 594 - - - -
HUMAN RESOURCES ESI C6PPTSG104 Richard Sub Install 500kV POD DIRECTLG 6,628 - 6,628 6,628 - - - -
HUMAN RESOURCES ESI C6PPTSG105 Meaux Substation Expansion Pro DIRECTLG 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPTSG202 Wells Install 500kV Terminal DIRECTLG 4,640 - 4,640 4,640 - - - -
HUMAN RESOURCES ESI C6PPTSG203 Moril Sub Upgrade 69kV Brk & DIRECTLG 339 - 339 339 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSG204 Scott Sub Upgrade 69kV Breake DIRECTLG 4,469 - 4,469 4,469 - - - -
HUMAN RESOURCES ESI C6PPTSG300 Elton Upgrade Cap Bk & Mitigat DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSG301 Thomas Xfmr Uprade for Stupps DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSG302 Willow Glen Upgrade Relay DIRECTLG 77 - 77 77 - - - -
HUMAN RESOURCES ESI C6PPTSG303 Harelson Upgrade Relay Work DIRECTLG 78 - 78 78 - - - -
HUMAN RESOURCES ESI C6PPTSG304 Dawson Creek Upgrade F ber DIRECTLG 82 - 82 82 - - - -
HUMAN RESOURCES ESI C6PPTSG305 Carter Upgrade Cap Bank DIRECTLG 1,377 - 1,377 1,377 - - - -
HUMAN RESOURCES ESI C6PPTSH001 Colton-Build New 138/13.8kV Su DIRECTLG 817 - 817 817 - - - -
HUMAN RESOURCES ESI C6PPTSHOPA Capture Transformer Shop Cost DIRCTEAI 323 - 323 323 - - - -
HUMAN RESOURCES ESI C6PPTSHOPG Capture Transformer Costs LG DIRECTLG 323 - 323 323 - - - -
HUMAN RESOURCES ESI C6PPTSHOPL Capture Transf Shop Cost LA DIRCTELI 323 - 323 323 - - - -
HUMAN RESOURCES ESI C6PPTSHOPM Capture Transformer Cost MS DIRCTEMI 323 - 323 323 - - - -
HUMAN RESOURCES ESI C6PPTSHOPN Capture Transformer Shop Cost DIRCTENO 323 - 323 323 - - - -
HUMAN RESOURCES ESI C6PPTSHOPT Capture Transformer Shop Cost DIRECTTX 322 - 322 - 322 (322) - -
HUMAN RESOURCES ESI C6PPTSJ001 Lake Charles Bulk - Install XF DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSJ003 Bentwater - Build 138-34.5 Sub DIRECTTX 118 - 118 - 118 (118) - -
HUMAN RESOURCES ESI C6PPTSJ004 Hartburg Disconnect/remove Aut DIRECTTX 202 - 202 - 202 (202) - -
HUMAN RESOURCES ESI C6PPTSJ005 Pickens 230kV Sub Remove line DIRCTEMI 1,201 - 1,201 1,201 - - - -
HUMAN RESOURCES ESI C6PPTSK057 Lucky Insta l 32.4MVAR Cap Ba DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK058 Vienna Insta l 32.4MVAR Cap B DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK102 Good Hope Rebu ld by Valero DIRCTELI 10,736 - 10,736 10,736 - - - -
HUMAN RESOURCES ESI C6PPTSK103 Prospect Mod GH Line Relaying DIRCTELI 3,720 - 3,720 3,720 - - - -
HUMAN RESOURCES ESI C6PPTSK107 Sterlington 115 Bus Split/Upg DIRCTELI 33,951 - 33,951 33,951 - - - -
HUMAN RESOURCES ESI C6PPTSK108 Sterlington 500 Replace Auto DIRCTELI 2,649 - 2,649 2,649 - - - -
HUMAN RESOURCES ESI C6PPTSK109 Bastrop 115 Bkr/Sw/Relay Upgr DIRCTELI 14,408 - 14,408 14,408 - - - -
HUMAN RESOURCES ESI C6PPTSK110 Walnut Grove 115 Mod fy Fiber DIRCTELI 57 - 57 57 - - - -
HUMAN RESOURCES ESI C6PPTSK111 Riser 115kV Add Cap Bank DIRCTELI 1,272 - 1,272 1,272 - - - -
HUMAN RESOURCES ESI C6PPTSK112 Swartz 115 Str Ln Relay & Sw DIRCTELI 2,213 - 2,213 2,213 - - - -
HUMAN RESOURCES ESI C6PPTSK113 Rilla 115 Repl Switch R1896 DIRCTELI 27 - 27 27 - - - -
HUMAN RESOURCES ESI C6PPTSK117 Oak Grove 115 Bastrop Ln Rela DIRCTELI 6,334 - 6,334 6,334 - - - -
HUMAN RESOURCES ESI C6PPTSK131 Delhi 115 Install Reactors DIRCTELI 657 - 657 657 - - - -
HUMAN RESOURCES ESI C6PPTSK143 Frostkraft Upg Ster Ln Relayi DIRCTELI 2,775 - 2,775 2,775 - - - -
HUMAN RESOURCES ESI C6PPTSK163 Tallulah 115 Upgr BW Line Rel DIRCTELI 240 - 240 240 - - - -
HUMAN RESOURCES ESI C6PPTSK164 Iron Man 230 Build New Statio DIRCTELI 13,304 - 13,304 13,304 - - - -
HUMAN RESOURCES ESI C6PPTSK172 Bogalusa 500 Expand Station DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK183 Bogue Chitto - Build 500 switc DIRCTELI 282 - 282 282 - - - -
HUMAN RESOURCES ESI C6PPTSK184 Schriever Build new 230 substa DIRCTELI 2,936 - 2,936 2,936 - - - -
HUMAN RESOURCES ESI C6PPTSK192 NORTH BASTROP BREAKER DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK195 DRAGOON ROAD RTU UPGRADE DIRCTELI 53 - 53 53 - - - -
HUMAN RESOURCES ESI C6PPTSK197 RIVERTON RTU UPGRADE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK198 JONESBORO RTU UPGRADE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK199 Bogalusa Replace Bkr S2520 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK200 SnakeFarm Upgrade Bus DIRCTELI 86 - 86 86 - - - -
HUMAN RESOURCES ESI C6PPTSK205 HAYNESVILLE S. TRANSFORMER FAI DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK212 LAMKIN CAPACITOR BANK PANEL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK213 SWARTZ CAPACITOR BANK PANEL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK214 BLACK RIVER CIRCUIT SWITCHERS DIRCTELI 659 - 659 659 - - - -
HUMAN RESOURCES ESI C6PPTSK215 DELHI R4620 BREAKER DIRCTELI 2,468 - 2,468 2,468 - - - -
HUMAN RESOURCES ESI C6PPTSK216 ALTO N1151 BREAKER DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK218 HODGE CAPACITOR BANK PANEL DIRCTELI 2,089 - 2,089 2,089 - - - -
HUMAN RESOURCES ESI C6PPTSK219 RED GUM CAPACITOR BANK PANEL DIRCTELI 2,551 - 2,551 2,551 - - - -
8-401
HUMAN RESOURCES ESI C6PPTSK220 WINNIFIELD CAPACITOR BANK PANE DIRCTELI 3,704 - 3,704 3,704 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSK221 WINNSBORO CAPACITOR BANK PANEL DIRCTELI 3,452 - 3,452 3,452 - - - -
HUMAN RESOURCES ESI C6PPTSK222 LUCKY N4951 BREAKER REPLACEMEN DIRCTELI 107 - 107 107 - - - -
HUMAN RESOURCES ESI C6PPTSK242 MINDEN FAULT LOCATION DIRCTELI - - - - - - - -
ESI C6PPTSK243 DIRCTELI - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES BASTROP FAULT LOCATION
Page 19 of 58
HUMAN RESOURCES ESI C6PPTSK245 HODGE FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK246 RISER FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK247 ADA FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK248 CHENIERE FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK250 Bayou Labutte Build 500kV Sub DIRCTELI 20,661 - 20,661 20,661 - - - -
HUMAN RESOURCES ESI C6PPTSK251 Iberville Add 230kV Line Bay DIRCTELI 7,221 - 7,221 7,221 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSK252 Evergreen Replace S9550 Bkr DIRCTELI 3,319 - 3,319 3,319 - - - -
HUMAN RESOURCES ESI C6PPTSK253 Melbourne Replace Switches DIRCTEAI 1,170 - 1,170 1,170 - - - -
HUMAN RESOURCES ESI C6PPTSK262 MINDEN CAPACITOR PANEL REPLACE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK272 Behrman sub - Modify station f DIRCTELI 4,052 - 4,052 4,052 - - - -
HUMAN RESOURCES ESI C6PPTSK280 Webre Replace Line Trap DIRECTLG 130 - 130 130 - - - -
HUMAN RESOURCES ESI C6PPTSK281 Willow Glen Replace Breakers DIRECTLG 21,131 - 21,131 21,131 - - - -
HUMAN RESOURCES ESI C6PPTSK283 Point Pleasant design oversigh DIRCTELI 8,880 - 8,880 8,880 - - - -
HUMAN RESOURCES ESI C6PPTSK285 WEST MONROE BACKUP RELAY DIRCTELI 435 - 435 435 - - - -
HUMAN RESOURCES ESI C6PPTSK287 RIVERTON N2011 BREAKER DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSK302 Evergreen - perform remote end DIRCTELI 2,557 - 2,557 2,557 - - - -
HUMAN RESOURCES ESI C6PPTSK303 Remote end work for Point Plea DIRECTLG 596 - 596 596 - - - -
HUMAN RESOURCES ESI C6PPTSK309 Tezcuco 230 Add Bay 5 DIRCTELI 4,785 - 4,785 4,785 - - - -
HUMAN RESOURCES ESI C6PPTSK314 L.Gypsy230 IronMan Ln Relay DIRCTELI 1,931 - 1,931 1,931 - - - -
HUMAN RESOURCES ESI C6PPTSK322 Lu ing Sub - Add two feeders f DIRCTELI 7,822 - 7,822 7,822 - - - -
HUMAN RESOURCES ESI C6PPTSK324 Yogi - Build new substation DIRCTELI 3,456 - 3,456 3,456 - - - -
HUMAN RESOURCES ESI C6PPTSK325 WINNFIELD 230 RELAY PANEL DIRCTELI 58 - 58 58 - - - -
HUMAN RESOURCES ESI C6PPTSK328 COLUMBIA BREAKER N2953 DIRCTELI 111 - 111 111 - - - -
HUMAN RESOURCES ESI C6PPTSK373 FROSTKRAFT SEL 311C RELAY DIRCTELI 242 - 242 242 - - - -
HUMAN RESOURCES ESI C6PPTSK374 MONROE SEL 311C RELAY DIRCTELI 430 - 430 430 - - - -
HUMAN RESOURCES ESI C6PPTSK378 GALION KF UPGRADE DIRCTELI 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPTSK379 GRAMBLING KF UPGRADE DIRCTELI 6 - 6 6 - - - -
HUMAN RESOURCES ESI C6PPTSK381 SELMAN FIELD KF UPGRADE DIRCTELI 12 - 12 12 - - - -
HUMAN RESOURCES ESI C6PPTSK400 Arabi Relocate Xfmr #2 to Chal DIRCTELI 52 - 52 52 - - - -
HUMAN RESOURCES ESI C6PPTSK585 Stauffer Install Resistors for DIRECTLG 3,249 - 3,249 3,249 - - - -
HUMAN RESOURCES ESI C6PPTSK586 Minden Replace 3 Breakers DIRCTELI 6,245 - 6,245 6,245 - - - -
HUMAN RESOURCES ESI C6PPTSM001 Little Gypsy-Connect New Aux X DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSM002 LaStation-Upgrade L784 Relayin DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSM003 Kaiser 69kV-Upgrade L784 Relay DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPTSM004 Daisy Sub- ExxonMobile 69kVPOD DIRECTTX 10,910 - 10,910 - 10,910 (10,910) - -
HUMAN RESOURCES ESI C6PPTSM006 Dist Metro Replace Transformer DIRECTTX 11 - 11 - 11 (11) - -
HUMAN RESOURCES ESI C6PPTSM999 Gladys Sub 69kv POD DIRECTTX 10,669 - 10,669 - 10,669 (10,669) - -
HUMAN RESOURCES ESI C6PPTSMAR2 AECC Marshall - Install Switch DIRCTEAI 3,296 - 3,296 3,296 - - - -
HUMAN RESOURCES ESI C6PPTSMAR3 Marsha l - Inst FO Cable & Gro DIRCTEAI 1,129 - 1,129 1,129 - - - -
HUMAN RESOURCES ESI C6PPTSMTN1 Morton Substation DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP018 Doucette-Install 2 CircuitSwit DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP077 Oakridge-138kV Circuit/TxfmrDi DIRECTTX 258 - 258 - 258 (258) - -
HUMAN RESOURCES ESI C6PPTSP078 Oakridge-138kVCircu t/Txfmr Di DIRECTTX 202 - 202 - 202 (202) - -
HUMAN RESOURCES ESI C6PPTSP079 Cow-UpgradeLineRelaying 138kV DIRECTTX 207 - 207 - 207 (207) - -
HUMAN RESOURCES ESI C6PPTSP080 Georgetown-Line Relaying 230kV DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP081 Sabine-Relay 138kV L492 230kV DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI C6PPTSP093 Caldwe l Replace RTU DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP235 (Reimbursable) Ko bs 230kV Sub DIRECTTX 195 - 195 - 195 (195) - -
HUMAN RESOURCES ESI C6PPTSP257 Conroe Bulk Buss Tie Breaker DIRECTTX 2,921 - 2,921 - 2,921 (2,921) - -
HUMAN RESOURCES ESI C6PPTSP259 Navasota Replace Breaker 1644 DIRECTTX 1,541 - 1,541 - 1,541 (1,541) - -
HUMAN RESOURCES ESI C6PPTSP260 Conroe Replace Breaker 6390 DIRECTTX 1,901 - 1,901 - 1,901 (1,901) - -
HUMAN RESOURCES ESI C6PPTSP263 McDonald-MOS to 138kV Sw 5982& DIRECTTX 659 - 659 - 659 (659) - -
HUMAN RESOURCES ESI C6PPTSP273 Ft Worth-Brkr 15065 T1&T2 Fuse DIRECTTX 714 - 714 - 714 (714) - -
HUMAN RESOURCES ESI C6PPTSP274 Evadale Replace Breaker 5635 DIRECTTX 824 - 824 - 824 (824) - -
HUMAN RESOURCES ESI C6PPTSP289 Lakeside Fault Location Tool DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI C6PPTSP292 Federal Upgrade RTU DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP293 Sabine Replace OCB 13240 DIRECTTX - - - - - - - -
8-402
HUMAN RESOURCES ESI C6PPTSP294 Johnstown Fault Location Tool DIRECTTX - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSP295 Egypt Fault Location Tool DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP296 Memorial Fault Location Tool DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP298 Goslin Fau t Location Tool DIRECTTX 73 - 73 - 73 (73) - -
ESI C6PPTSP299 DIRECTTX 234 - 234 - 234 (234) - -
Exhibit KGG-B
HUMAN RESOURCES Doucette Upgrade Relaying L-93
Page 20 of 58
HUMAN RESOURCES ESI C6PPTSP301 Goslin Upgrade Line Relaying L DIRECTTX 30 - 30 - 30 (30) - -
HUMAN RESOURCES ESI C6PPTSP302 Goslin Upgrade Line Relaying L DIRECTTX 2,112 - 2,112 - 2,112 (2,112) - -
HUMAN RESOURCES ESI C6PPTSP303 Metro Upgrade Line Relaying L- DIRECTTX 2,103 - 2,103 - 2,103 (2,103) - -
HUMAN RESOURCES ESI C6PPTSP304 Metro Upgrade Line Relaying L- DIRECTTX 1,726 - 1,726 - 1,726 (1,726) - -
HUMAN RESOURCES ESI C6PPTSP305 Oakridge Upgrade Line Relaying DIRECTTX 2,218 - 2,218 - 2,218 (2,218) - -
HUMAN RESOURCES ESI C6PPTSP307 Sabine Upgrade Line Relaying L DIRECTTX 3,238 - 3,238 - 3,238 (3,238) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSP308 Stonegate Install 138kV Line R DIRECTTX 5,979 - 5,979 - 5,979 (5,979) - -
HUMAN RESOURCES ESI C6PPTSP332 Goslin Line Relaying L-803 DIRECTTX 2,080 - 2,080 - 2,080 (2,080) - -
HUMAN RESOURCES ESI C6PPTSP333 Conroe Line Relaying L-820 DIRECTTX 1,296 - 1,296 - 1,296 (1,296) - -
HUMAN RESOURCES ESI C6PPTSP334 Conroe Trans. No. 2 Relaying DIRECTTX 3,460 - 3,460 - 3,460 (3,460) - -
HUMAN RESOURCES ESI C6PPTSP338 Toledo Bend Replace Sw tch 54 DIRECTTX 647 - 647 - 647 (647) - -
HUMAN RESOURCES ESI C6PPTSP361 Shepherd Underrated CTs DIRECTTX 81 - 81 - 81 (81) - -
HUMAN RESOURCES ESI C6PPTSP400 TX-Dupnt Bmt Sub Bkr Rep 3255 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP430 Lamar Sub Remove Assets DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSP431 Mid County Install Relaying DIRECTTX 2,699 - 2,699 - 2,699 (2,699) - -
HUMAN RESOURCES ESI C6PPTSP450 Ninemile 230 Waterford bay upg DIRCTELI 1,276 - 1,276 1,276 - - - -
HUMAN RESOURCES ESI C6PPTSP452 Fancy Point - Upgrade L354 bay DIRECTLG 141 - 141 141 - - - -
HUMAN RESOURCES ESI C6PPTSP454 Carlyss 230 - Replace Sws & ju DIRECTLG 4,222 - 4,222 4,222 - - - -
HUMAN RESOURCES ESI C6PPTSP472 Hooker 230 - replace jumpers DIRCTELI 35 - 35 35 - - - -
HUMAN RESOURCES ESI C6PPTSP500 Grimes Sub Install Relay Equi DIRECTTX 6,276 - 6,276 - 6,276 (6,276) - -
HUMAN RESOURCES ESI C6PPTSP533 Dobbin Replace Basic RTU DIRECTTX 83 - 83 - 83 (83) - -
HUMAN RESOURCES ESI C6PPTSP536 Huntsvi le Replace Basic RTU DIRECTTX 74 - 74 - 74 (74) - -
HUMAN RESOURCES ESI C6PPTSP537 Oakridge Replace Basic RTU DIRECTTX 46 - 46 - 46 (46) - -
HUMAN RESOURCES ESI C6PPTSP540 St Gabriel - repl line relays DIRECTLG 741 - 741 741 - - - -
HUMAN RESOURCES ESI C6PPTSP546 Evadale Replace Basic RTU DIRECTTX 239 - 239 - 239 (239) - -
HUMAN RESOURCES ESI C6PPTSP548 Clinton - replace switches DIRCTEMI 13 - 13 13 - - - -
HUMAN RESOURCES ESI C6PPTSP549 Willow Glen 500 kV DIRECTLG 1,532 - 1,532 1,532 - - - -
HUMAN RESOURCES ESI C6PPTSP552 Jasper Circuit Switchers 5362& DIRECTTX 213 - 213 - 213 (213) - -
HUMAN RESOURCES ESI C6PPTSP555 Somerville Sub Install Cap Ba DIRECTTX 4,737 - 4,737 - 4,737 (4,737) - -
HUMAN RESOURCES ESI C6PPTSP567 Inland Orange Insta l Meterin DIRECTTX 3,341 - 3,341 - 3,341 (3,341) - -
HUMAN RESOURCES ESI C6PPTSP588 Navasota 1200 Amp Bkr 16435 DIRECTTX 264 - 264 - 264 (264) - -
HUMAN RESOURCES ESI C6PPTSP589 Corrigan Replace Breaker 6360 DIRECTTX 304 - 304 - 304 (304) - -
HUMAN RESOURCES ESI C6PPTSP605 Long John Engineering Study DIRECTTX 288 - 288 - 288 (288) - -
HUMAN RESOURCES ESI C6PPTSP666 Tamina Sub Install 138kv Bkr DIRECTTX 7,670 - 7,670 - 7,670 (7,670) - -
HUMAN RESOURCES ESI C6PPTSP700 Navasota Install Relay Equipm DIRECTTX 5,393 - 5,393 - 5,393 (5,393) - -
HUMAN RESOURCES ESI C6PPTSP900 Bryan Sub Install Relay Equip DIRECTTX 4,396 - 4,396 - 4,396 (4,396) - -
HUMAN RESOURCES ESI C6PPTSP911 C. St Junction Install 138kv DIRECTTX 7,829 - 7,829 - 7,829 (7,829) - -
HUMAN RESOURCES ESI C6PPTSP987 Merlin sub build new sub DIRECTTX 15,345 - 15,345 - 15,345 (15,345) - -
HUMAN RESOURCES ESI C6PPTSP999 College Station Junction Bu l DIRECTTX 16,273 - 16,273 - 16,273 (16,273) - -
HUMAN RESOURCES ESI C6PPTSQ001 FOUNTAIN LAKE BUILD 33.6 MVA DIRCTEAI 3,977 - 3,977 3,977 - - - -
HUMAN RESOURCES ESI C6PPTSQ002 Ebony SS Convet to 5 Breaker R DIRCTEAI 9,917 - 9,917 9,917 - - - -
HUMAN RESOURCES ESI C6PPTSQ003 Pgld Sub Upgrd Switch B6673 DIRCTEAI 1,937 - 1,937 1,937 - - - -
HUMAN RESOURCES ESI C6PPTSQ004 Rusvl S Sub Upgd Switch B8160 DIRCTEAI 1,604 - 1,604 1,604 - - - -
HUMAN RESOURCES ESI C6PPTSQ007 Pangburn Move 36MVAR Cap Bank DIRCTEAI 3,409 - 3,409 3,409 - - - -
HUMAN RESOURCES ESI C6PPTSR100 Raceland Sub Upgrade Equipmen DIRCTELI 474 - 474 474 - - - -
HUMAN RESOURCES ESI C6PPTSR101 Coteau Substation Upgrade Con DIRCTELI 457 - 457 457 - - - -
HUMAN RESOURCES ESI C6PPTSS001 Wynndale Build New 115kV Sub DIRCTEMI 364 - 364 364 - - - -
HUMAN RESOURCES ESI C6PPTSS002 SpringRidge Rd Build New Line DIRCTEMI 93 - 93 93 - - - -
HUMAN RESOURCES ESI C6PPTSS003 RayBraswell 115kV Replace Rel DIRCTEMI 15 - 15 15 - - - -
HUMAN RESOURCES ESI C6PPTSS004 Brookhaven Replace Relaying DIRCTEMI 15 - 15 15 - - - -
HUMAN RESOURCES ESI C6PPTSS005 Bolton Install 115kV Bkrs DIRCTEMI 161 - 161 161 - - - -
HUMAN RESOURCES ESI C6PPTST001 Nelson-Term New 230kV Line L- DIRECTLG 1,487 - 1,487 1,487 - - - -
HUMAN RESOURCES ESI C6PPTSTE04 Tallowood Build New 230 kV Sub DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSTE05 Tallowood Purchase Substation DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSTE06 Tallowood Build Access Rd & Br DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSTE07 Clark's Island Build New 230k DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSTE08 Clark's Island Acquire Sub Si DIRECTTX - - - - - - - -
8-403
HUMAN RESOURCES ESI C6PPTSTE10 NSS Acquire Subtation Site DIRECTTX - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSTE11 Hartburg 500kV Install Auto Tr DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSU002 BaxterW lson Add Auto & Upgr DIRCTEMI 12,322 - 12,322 12,322 - - - -
HUMAN RESOURCES ESI C6PPTSU003 Vicksburg 115 Upgr Bkr & Ln R DIRCTEMI 1,013 - 1,013 1,013 - - - -
ESI C6PPTSU004 DIRCTEMI 352 - 352 352 - - - -
Exhibit KGG-B
HUMAN RESOURCES Port Gibson 115 Upg BW Ln Rel
Page 21 of 58
HUMAN RESOURCES ESI C6PPTSU005 N Vicksburg 115 Repl BW Ln Re DIRCTEMI 884 - 884 884 - - - -
HUMAN RESOURCES ESI C6PPTSU006 Yazoo C ty MSS Repl BW Line R DIRCTEMI 138 - 138 138 - - - -
HUMAN RESOURCES ESI C6PPTSU007 Conehoma Creek Build Spectra DIRCTEMI 418 - 418 418 - - - -
HUMAN RESOURCES ESI C6PPTSU008 NE Jackson Replace Relaying DIRCTEMI 964 - 964 964 - - - -
HUMAN RESOURCES ESI C6PPTSU009 Franklin 500kV Ring Bus Recon DIRCTEMI 1,683 - 1,683 1,683 - - - -
HUMAN RESOURCES ESI C6PPTSU010 Sterlington 115kV Install Bre DIRCTELI 84 - 84 84 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTSU100 Mabelvale 115kV Replace Switc DIRCTEAI 16 - 16 16 - - - -
HUMAN RESOURCES ESI C6PPTSU102 Maume le East SS Replace Swit DIRCTEAI 532 - 532 532 - - - -
HUMAN RESOURCES ESI C6PPTSU105 L.R. Alexander 2x Bundle Bus DIRCTEAI 463 - 463 463 - - - -
HUMAN RESOURCES ESI C6PPTSU110 P B Watson Chapel - Replace Bu DIRCTEAI 544 - 544 544 - - - -
HUMAN RESOURCES ESI C6PPTSU120 Orange Replace Bus DIRECTTX 821 - 821 - 821 (821) - -
HUMAN RESOURCES ESI C6PPTSU121 Lewis Creek Replace Bus DIRECTTX 936 - 936 - 936 (936) - -
HUMAN RESOURCES ESI C6PPTSU122 Alden Replace Bus & Install S DIRECTTX 1,292 - 1,292 - 1,292 (1,292) - -
HUMAN RESOURCES ESI C6PPTSU123 Conroe Bulk Replace Bus & Dif DIRECTTX 5,426 - 5,426 - 5,426 (5,426) - -
HUMAN RESOURCES ESI C6PPTSU124 Goslin Replace Bkr, Switches DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSU125 Dupont Sabine #3 Replace CTs DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTSU126 Cypress Replace Bus DIRECTTX 436 - 436 - 436 (436) - -
HUMAN RESOURCES ESI C6PPTSU127 Lumberton Replace Bus DIRECTTX 296 - 296 - 296 (296) - -
HUMAN RESOURCES ESI C6PPTSU129 Port Neches Bulk - Install Aux DIRECTTX 1,005 - 1,005 - 1,005 (1,005) - -
HUMAN RESOURCES ESI C6PPTSU130 Toledo Bend Replace Breakers DIRECTTX 1,244 - 1,244 - 1,244 (1,244) - -
HUMAN RESOURCES ESI C6PPTSU131 Navasota Install CTs DIRECTTX 40 - 40 - 40 (40) - -
HUMAN RESOURCES ESI C6PPTSU132 Toledo Bend Replace Line Bay DIRECTTX 27 - 27 - 27 (27) - -
HUMAN RESOURCES ESI C6PPTSV001 ANO PHVII (2010) DIRCTEAI 9,654 - 9,654 9,654 - - - -
HUMAN RESOURCES ESI C6PPTSV002 Avilla POD- Property Purchase DIRCTEAI 4 - 4 4 - - - -
HUMAN RESOURCES ESI C6PPTSV003 Hamlet XFMR Upgrade DIRCTEAI 9,330 - 9,330 9,330 - - - -
HUMAN RESOURCES ESI C6PPTSV005 Galloway New 115kV Substation DIRCTEAI 3,856 - 3,856 3,856 - - - -
HUMAN RESOURCES ESI C6PPTSV100 Lewis Creek Sub Install Relay DIRECTTX 828 - 828 - 828 (828) - -
HUMAN RESOURCES ESI C6PPTSV200 Longmire Sub Instal Relays & DIRECTTX 1,787 - 1,787 - 1,787 (1,787) - -
HUMAN RESOURCES ESI C6PPTSV400 Navasota Sub Install Relays & DIRECTTX 63 - 63 - 63 (63) - -
HUMAN RESOURCES ESI C6PPTSV500 Grimes Sub Install Relays DIRECTTX 38 - 38 - 38 (38) - -
HUMAN RESOURCES ESI C6PPTSV600 Rivtrin Sub Install Relays DIRECTTX 634 - 634 - 634 (634) - -
HUMAN RESOURCES ESI C6PPTSW001 Dewitt INST. 33MVA X-Former DIRCTEAI 19,871 - 19,871 19,871 - - - -
HUMAN RESOURCES ESI C6PPTSWBS1 Wilbert Sub - Addis-BC 230 Upg DIRECTLG 421 - 421 421 - - - -
HUMAN RESOURCES ESI C6PPTSWIN1 Replace Transformer at Winnsbo DIRCTELI 5,752 - 5,752 5,752 - - - -
HUMAN RESOURCES ESI C6PPTSWIN2 Inst. 20MVA Auto & 2 Feeder Br DIRCTELI 5,053 - 5,053 5,053 - - - -
HUMAN RESOURCES ESI C6PPTSX001 Dayton 138kV Replace Brks&Swi DIRECTTX 637 - 637 - 637 (637) - -
HUMAN RESOURCES ESI C6PPTSX002 Cheek 138kV Replace Breakers a DIRECTTX 716 - 716 - 716 (716) - -
HUMAN RESOURCES ESI C6PPTSX003 S.BMT 138KV Replace Breakers a DIRECTTX 3,408 - 3,408 - 3,408 (3,408) - -
HUMAN RESOURCES ESI C6PPTSX004 Lewis Creek 138kV Install brk DIRECTTX 8,451 - 8,451 - 8,451 (8,451) - -
HUMAN RESOURCES ESI C6PPTSX005 Upgrade Conroe Bulk DIRECTTX 1,534 - 1,534 - 1,534 (1,534) - -
HUMAN RESOURCES ESI C6PPTSX006 Install new 230kV Bay Jacinto DIRECTTX 3,314 - 3,314 - 3,314 (3,314) - -
HUMAN RESOURCES ESI C6PPTSX007 Install protection Conair Sub DIRECTTX 148 - 148 - 148 (148) - -
HUMAN RESOURCES ESI C6PPTSX008 upgrade 230kv bus Mid -County DIRECTTX 231 - 231 - 231 (231) - -
HUMAN RESOURCES ESI C6PPTSX010 Hickory Ridge New Substation S DIRECTTX 2,594 - 2,594 - 2,594 (2,594) - -
HUMAN RESOURCES ESI C6PPTSX100 McAdams Add 2nd Auto DIRCTEMI 16,653 - 16,653 16,653 - - - -
HUMAN RESOURCES ESI C6PPTSX101 Attala Substation Replace Line DIRCTEMI 3,585 - 3,585 3,585 - - - -
HUMAN RESOURCES ESI C6PPTSX102 Lakeover Remove Line Trap DIRCTEMI 1,266 - 1,266 1,266 - - - -
HUMAN RESOURCES ESI C6PPTSX103 Winona Add line panel to S. Gr DIRCTEMI 19 - 19 19 - - - -
HUMAN RESOURCES ESI C6PPTSZ001 Ray Braswell Rpl Breakers&Swit DIRCTEMI 532 - 532 532 - - - -
HUMAN RESOURCES ESI C6PPTSZ002 Baxter Wilson Rpl Breaker & S DIRCTEMI 621 - 621 621 - - - -
HUMAN RESOURCES ESI C6PPTSZ003 Sterlington Relocate 7C to Bus DIRCTELI 7,581 - 7,581 7,581 - - - -
HUMAN RESOURCES ESI C6PPTSZ004 Hartburg Rpl Line to Bus Riser DIRECTTX 656 - 656 - 656 (656) - -
HUMAN RESOURCES ESI C6PPTSZ005 Inland Orange Rpl Bus-Line Ri DIRECTTX 84 - 84 - 84 (84) - -
HUMAN RESOURCES ESI C6PPTSZ006 McLewis Rpl Switches & Risers DIRECTTX 2,590 - 2,590 - 2,590 (2,590) - -
HUMAN RESOURCES ESI C6PPTSZ007 Rolling Fork Install 21 MVAR C DIRCTEMI 3,059 - 3,059 3,059 - - - -
HUMAN RESOURCES ESI C6PPTSZ008 Yazoo C ty Mun Inst 21 MVAR C DIRCTEMI 550 - 550 550 - - - -
HUMAN RESOURCES ESI C6PPTSZ009 Carthage 115 kV Inst 21MVAR C DIRCTEMI 4,880 - 4,880 4,880 - - - -
8-404
HUMAN RESOURCES ESI C6PPTSZ010 Tylertown 115kV Inst 21MVAR C DIRCTEMI 5,522 - 5,522 5,522 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPTSZ011 Magee 115 kV Inst 32.4 MVA Ca DIRCTEMI 761 - 761 761 - - - -
HUMAN RESOURCES ESI C6PPTSZ012 McComb 115kV Inst 34.2MVAR Ca DIRCTEMI 431 - 431 431 - - - -
HUMAN RESOURCES ESI C6PPTSZ014 Hernando(115kV) Split 32.4 Cap DIRCTEMI 8,443 - 8,443 8,443 - - - -
ESI C6PPTSZ015 DIRCTEMI 4,841 - 4,841 4,841 - - - -
Exhibit KGG-B
HUMAN RESOURCES Hollandale(115kV) Slit 32.4 Ca
Page 22 of 58
HUMAN RESOURCES ESI C6PPTSZ016 PlumPoint(115kV) Sp it 32 4 Ca DIRCTEMI 4,967 - 4,967 4,967 - - - -
HUMAN RESOURCES ESI C6PPTSZ017 PortG bson(115kV) Split 32.4Ca DIRCTEMI 2,935 - 2,935 2,935 - - - -
HUMAN RESOURCES ESI C6PPTSZ018 Senatoba(115k) Insta l 21.6 Ca DIRCTEMI 5,946 - 5,946 5,946 - - - -
HUMAN RESOURCES ESI C6PPTSZ019 Fayette(115kV) Spl t 32.4 Cap DIRCTEMI 4,526 - 4,526 4,526 - - - -
HUMAN RESOURCES ESI C6PPTSZ020 Richard 138kV Connect New Gene DIRECTLG 804 - 804 804 - - - -
HUMAN RESOURCES ESI C6PPTSZ030 Cosmar Cust Control House Relo DIRECTLG 1,109 - 1,109 1,109 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPTV0531 Nerc Alert Lidar - Mississippi DIRCTEMI 473 - 473 473 - - - -
HUMAN RESOURCES ESI C6PPTV0532 Nerc Alert Lidar - Texas DIRECTTX 279 - 279 - 279 (279) - -
HUMAN RESOURCES ESI C6PPTV0533 Nerc Alert Lider - ELL - South DIRCTELI 223 - 223 223 - - - -
HUMAN RESOURCES ESI C6PPTV0534 Nerc Alert Lidar - ELL - North DIRCTELI 249 - 249 249 - - - -
HUMAN RESOURCES ESI C6PPTV0535 Nerc Alert Lidar - EGSLA - Eas DIRECTLG 136 - 136 136 - - - -
HUMAN RESOURCES ESI C6PPTV0536 Nerc Alert Lidar - EGSLA - Wes DIRECTLG 223 - 223 223 - - - -
HUMAN RESOURCES ESI C6PPTV0537 Nerc Alert Lidar - ENOI DIRCTENO 110 - 110 110 - - - -
HUMAN RESOURCES ESI C6PPTV0538 Nerc Alert Lidar - Arkansas DIRCTEAI 1,827 - 1,827 1,827 - - - -
HUMAN RESOURCES ESI C6PPTX1085 Elizabeth-Replace 69kV OCB 292 DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI C6PPTX1169 Meeker 69kV Line OCB 5935 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPTX1176 Evadale 69kV Cap Bank OCB 344 DIRECTTX 239 - 239 - 239 (239) - -
HUMAN RESOURCES ESI C6PPTX1179 Fort Worth Replace Basic RTU DIRECTTX 50 - 50 - 50 (50) - -
HUMAN RESOURCES ESI C6PPTX1180 MidCounty Replace Basic RTU DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPVS1002 CLAIBORNE 115KV CAP RELAY UPG DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI C6PPWAB044 CDC Carp Dam - DCS PC & Operat DIRCTEAI 1,648 - 1,648 1,648 - - - -
HUMAN RESOURCES ESI C6PPWAE335 INC 2-series posimetric feeder DIRCTEAI 2,340 - 2,340 2,340 - - - -
HUMAN RESOURCES ESI C6PPWAN023 RemDam-Replace Stepup Transfor DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPWAN035 RemDam-RplcCoolingWtrSupplyLin DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPWAN041 RDC DCS PC & Operating Sys Sof DIRCTEAI 1,845 - 1,845 1,845 - - - -
HUMAN RESOURCES ESI C6PPWAN044 RD1 Voltage Regulator Replacem DIRCTEAI 653 - 653 653 - - - -
HUMAN RESOURCES ESI C6PPWAN045 RD2 Voltage Regulator Replacem DIRCTEAI 526 - 526 526 - - - -
HUMAN RESOURCES ESI C6PPWAN046 RD3 Voltage Regulator Replacem DIRCTEAI 583 - 583 583 - - - -
HUMAN RESOURCES ESI C6PPWAR307 WB1 CAVR Scrubber,Stack,Burner DIRCTEAI (114) - (114) (114) - - - -
HUMAN RESOURCES ESI C6PPWAR308 WB2 CAVR Scrubber,Stack,Burner DIRCTEAI (117) - (117) (117) - - - -
HUMAN RESOURCES ESI C6PPWAR377 Declaratory Order for WB Scrub DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPWAR382 WB1 HP Turbine Upgrade DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPWAR383 WB2 HP Turbine Upgrade DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPWAR385 WB2 IP Turbine Stage 8 Setback DIRCTEAI 883 - 883 883 - - - -
HUMAN RESOURCES ESI C6PPWAR408 WB2 RH Outlet Header Terminal/ DIRCTEAI 1,087 - 1,087 1,087 - - - -
HUMAN RESOURCES ESI C6PPWAR420 WBC AF3A & AF3B Feeder Replace DIRCTEAI 2,235 - 2,235 2,235 - - - -
HUMAN RESOURCES ESI C6PPWAR421 WB2 Replace 2 Sets of L-1 Blad DIRCTEAI 483 - 483 483 - - - -
HUMAN RESOURCES ESI C6PPWAR432 WB2 Alterrex Rectifier Replace DIRCTEAI 2,401 - 2,401 2,401 - - - -
HUMAN RESOURCES ESI C6PPWAR444 WB2 Pall Condensate Filtration DIRCTEAI 147 - 147 147 - - - -
HUMAN RESOURCES ESI C6PPWAR451 WB2 LPA L-2 Bucket Replacement DIRCTEAI 450 - 450 450 - - - -
HUMAN RESOURCES ESI C6PPWAR452 WBC Replace Magnetic Separator DIRCTEAI 562 - 562 562 - - - -
HUMAN RESOURCES ESI C6PPWAR455 WBC AF4A Feeder Replacement DIRCTEAI 865 - 865 865 - - - -
HUMAN RESOURCES ESI C6PPWAR458 WBC Feeder Inlet Gates-AF4B,5A DIRCTEAI 373 - 373 373 - - - -
HUMAN RESOURCES ESI C6PPWAR472 WB2 LTSH (Rear) Boiler Tubes DIRCTEAI 1,709 - 1,709 1,709 - - - -
HUMAN RESOURCES ESI C6PPWAR473 WBC RCD Positioner Iso. Transf DIRCTEAI 944 - 944 944 - - - -
HUMAN RESOURCES ESI C6PPWAR495 WB1 Alterrex Rectifier Upgrade DIRCTEAI 251 - 251 251 - - - -
HUMAN RESOURCES ESI C6PPWAT029 AT Raw Water development DIRCTEMI 1,412 - 1,412 1,412 - - - -
HUMAN RESOURCES ESI C6PPWAT037 AT Add tional Boiler Feed Pump DIRCTEMI 1,551 - 1,551 1,551 - - - -
HUMAN RESOURCES ESI C6PPWAT057 ATC Protection Generator Rela DIRCTEMI 847 - 847 847 - - - -
HUMAN RESOURCES ESI C6PPWAT059 Attala Secondary Pipeline Tie- DIRCTEMI 46,705 - 46,705 46,705 - - - -
HUMAN RESOURCES ESI C6PPWAU025 OUA009 - OPC - Plant Blowdown DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPWAU035 OPC-OUA003-HP Stm to Gland Stm DIRCTEAI (4,884) - (4,884) (4,884) - - - -
HUMAN RESOURCES ESI C6PPWAU044 OP1-OUA015.012-HRSG Air Attemp DIRCTEAI 4,495 - 4,495 4,495 - - - -
HUMAN RESOURCES ESI C6PPWAU045 OP2-OUA015.013-HRSG Air Attemp DIRCTEAI 6,787 - 6,787 6,787 - - - -
HUMAN RESOURCES ESI C6PPWAU069 OP1-OUA001.002 - H2 Seals Upgr DIRCTEAI 556 - 556 556 - - - -
HUMAN RESOURCES ESI C6PPWAU072 OUA001.011aOPC - Fuel Gas Heat DIRCTEAI 2,524 - 2,524 2,524 - - - -
HUMAN RESOURCES ESI C6PPWAU073 OUA001.011b.OP1-Fuel Gas Mon DIRCTEAI 331 - 331 331 - - - -
8-405
HUMAN RESOURCES ESI C6PPWAU074 OUA001.011c.OP2-Fuel Gas Mont DIRCTEAI 399 - 399 399 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPWAU080 OP1-Hyd Oil Pump Add to Essen DIRCTEAI 175 - 175 175 - - - -
HUMAN RESOURCES ESI C6PPWAU081 OP2-Hyd Oil Pump Add to Essen DIRCTEAI 20 - 20 20 - - - -
HUMAN RESOURCES ESI C6PPWAU084 OP1-Cooling Twr Vibration Sys DIRCTEAI 238 - 238 238 - - - -
ESI C6PPWAU085 DIRCTEAI 238 - 238 238 - - - -
Exhibit KGG-B
HUMAN RESOURCES OP2-Cooling Twr Vibration Sys
Page 23 of 58
HUMAN RESOURCES ESI C6PPWGA166 LW2 Mn Turb & TBFP Contrls Upg DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPWGA200 TX-LWC Purchase Spare Transfor DIRECTTX 4,934 - 4,934 - 4,934 (4,934) - -
HUMAN RESOURCES ESI C6PPWGA229 LW2 Superheater Replacement DIRECTTX 14,759 - 14,759 - 14,759 (14,759) - -
HUMAN RESOURCES ESI C6PPWGA230 LW2 Reheater Replacement DIRECTTX 12,245 - 12,245 - 12,245 (12,245) - -
HUMAN RESOURCES ESI C6PPWGA231 LW2 Static Exciter DIRECTTX 2,674 - 2,674 - 2,674 (2,674) - -
HUMAN RESOURCES ESI C6PPWGA232 LW2 Generator Rotor Rewind DIRECTTX 2,654 - 2,654 - 2,654 (2,654) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPWGA233 LW2 Air Preheater Shaft/Rotor DIRECTTX 15,402 - 15,402 - 15,402 (15,402) - -
HUMAN RESOURCES ESI C6PPWGA239 LW2 Turbine Inner Module Uprat DIRECTTX 42,718 - 42,718 - 42,718 (42,718) - -
HUMAN RESOURCES ESI C6PPWGA242 LW1 APH Shaft Replacement DIRECTTX 1,099 - 1,099 - 1,099 (1,099) - -
HUMAN RESOURCES ESI C6PPWGA247 LW1 Replace Reheater DIRECTTX 489 - 489 - 489 (489) - -
HUMAN RESOURCES ESI C6PPWGA248 LW1 Replace Superheater DIRECTTX 475 - 475 - 475 (475) - -
HUMAN RESOURCES ESI C6PPWGA257 LWC Network - East and West Ga DIRECTTX 671 - 671 - 671 (671) - -
HUMAN RESOURCES ESI C6PPWGA259 LW2 Construction Elevator Foun DIRECTTX 63 - 63 - 63 (63) - -
HUMAN RESOURCES ESI C6PPWGA282 LWC Contractor Parking Area DIRECTTX 152 - 152 - 152 (152) - -
HUMAN RESOURCES ESI C6PPWGB008 OP3-OUA015.014-HRSG Oper Study DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C6PPWGB028 OP3-OUA015.014-HRSG Air Attemp DIRECTLG 5,606 - 5,606 5,606 - - - -
HUMAN RESOURCES ESI C6PPWGB043 OP3-Hyd Oil Pump Add to Essen DIRECTLG 20 - 20 20 - - - -
HUMAN RESOURCES ESI C6PPWGB045 OP3-Clg Tower V bration Sys Up DIRECTLG 238 - 238 238 - - - -
HUMAN RESOURCES ESI C6PPWGM479 LG-NL6 '07 Rplc 2nd Point Heat DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPWGM540 LG-NL6 '10 Rplc Main Transform DIRECTLG 232 - 232 232 - - - -
HUMAN RESOURCES ESI C6PPWGM587 NL6 - CAIR - CAPITAL PROJECT DIRECTLG 5,981 - 5,981 5,981 - - - -
HUMAN RESOURCES ESI C6PPWGM640 NL4 Rplc 2A & 2B HP FWtrHeater DIRECTLG 974 - 974 974 - - - -
HUMAN RESOURCES ESI C6PPWGP437 TXSB4 Supercritical Startup Va DIRECTTX 604 - 604 - 604 (604) - -
HUMAN RESOURCES ESI C6PPWGP438 TXSB4 Supercritical Startup Va DIRECTTX 300 - 300 - 300 (300) - -
HUMAN RESOURCES ESI C6PPWGP439 TXSB4 Boiler Control System Up DIRECTTX 67 - 67 - 67 (67) - -
HUMAN RESOURCES ESI C6PPWGP445 SB4 Sabine 4 Capital Valves DIRECTTX 76 - 76 - 76 (76) - -
HUMAN RESOURCES ESI C6PPWGP446 TXSB4 LP A/B Turbine L-0 Bucke DIRECTTX (656) - (656) - (656) 656 - -
HUMAN RESOURCES ESI C6PPWGP448 SB4-Replace Waterwall Tube Pan DIRECTTX 67 - 67 - 67 (67) - -
HUMAN RESOURCES ESI C6PPWGP453 TXSB2 Feedwater ByPass Replacm DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPWGP455 SB4 Reheater Spray Regulator a DIRECTTX 176 - 176 - 176 (176) - -
HUMAN RESOURCES ESI C6PPWGP456 TXSB4 - 1B High Pressure HTR S DIRECTTX 119 - 119 - 119 (119) - -
HUMAN RESOURCES ESI C6PPWGP460 SB4 TBFP Recirc Vv and Blk Vv DIRECTTX 229 - 229 - 229 (229) - -
HUMAN RESOURCES ESI C6PPWGP461 SB1 Feedwater ByPass Replacmen DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPWGP468 SB4 LP Turbine Bucket Replacem DIRECTTX 837 - 837 - 837 (837) - -
HUMAN RESOURCES ESI C6PPWGP478 SBC PSM Sodium Hypochlorite Ge DIRECTTX 4,004 - 4,004 - 4,004 (4,004) - -
HUMAN RESOURCES ESI C6PPWGP479 SB1 Gas Control Valve and Actu DIRECTTX 1,406 - 1,406 - 1,406 (1,406) - -
HUMAN RESOURCES ESI C6PPWGP480 SB2 Gas Control Valve and Actu DIRECTTX 631 - 631 - 631 (631) - -
HUMAN RESOURCES ESI C6PPWGP497 SB4/5 RSS Transformer Bushing DIRECTTX 185 - 185 - 185 (185) - -
HUMAN RESOURCES ESI C6PPWGP500 SB5 Generator Rewind - Strateg DIRECTTX 2,712 - 2,712 - 2,712 (2,712) - -
HUMAN RESOURCES ESI C6PPWGP501 SB5 LP Bucket Replmt - Strateg DIRECTTX 374 - 374 - 374 (374) - -
HUMAN RESOURCES ESI C6PPWGP502 SB5 - Air Heater Baskets DIRECTTX 167 - 167 - 167 (167) - -
HUMAN RESOURCES ESI C6PPWGP507 SB3 Screenwash Pump DIRECTTX 810 - 810 - 810 (810) - -
HUMAN RESOURCES ESI C6PPWGP508 SBC Water Plant Regeneration M DIRECTTX 84 - 84 - 84 (84) - -
HUMAN RESOURCES ESI C6PPWGP512 SB4 Generator Stator Rew STRAT DIRECTTX 1,010 - 1,010 - 1,010 (1,010) - -
HUMAN RESOURCES ESI C6PPWGP516 SBC CIP Compliance DIRECTTX 9,350 - 9,350 - 9,350 (9,350) - -
HUMAN RESOURCES ESI C6PPWGS008 TOP- Withdrawal Line Freezing DIRECTTX 498 - 498 - 498 (498) - -
HUMAN RESOURCES ESI C6PPWLA007 AP2 Gas Pipeline Install DIRCTELI 845 - 845 845 - - - -
HUMAN RESOURCES ESI C6PPWLB015 BU8 Emerg. Gen. Limestone Pad DIRCTELI 175 - 175 175 - - - -
HUMAN RESOURCES ESI C6PPWLB016 BU8 Replace Turbine Rotor DIRCTELI 16,391 - 16,391 16,391 - - - -
HUMAN RESOURCES ESI C6PPWLN355 NP4 - CAIR - CAPITAL PROJECT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLN457 NM3 IP1 Feedwater Heater Repla DIRCTELI 702 - 702 702 - - - -
HUMAN RESOURCES ESI C6PPWLN458 NM3 IP2 Feedwater Heater Repla DIRCTELI 752 - 752 752 - - - -
HUMAN RESOURCES ESI C6PPWLN464 NM3 Generator Stator Rewind DIRCTELI 610 - 610 610 - - - -
HUMAN RESOURCES ESI C6PPWLN474 NM5 - CAIR - CAPITAL PROJECT DIRCTELI 1,469 - 1,469 1,469 - - - -
HUMAN RESOURCES ESI C6PPWLN479 NM5 Generator Collector Replac DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLN480 NM5 Generator Rotor Rewind DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLN483 NMC Deepwell #3 Replacment DIRCTELI - - - - - - - -
8-406
HUMAN RESOURCES ESI C6PPWLN500 NMC - Oil/Water Separator for DIRCTELI 5,190 - 5,190 5,190 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C6PPWLN525 NP4 Purchase Main Transformer DIRCTELI 8,914 - 8,914 8,914 - - - -
HUMAN RESOURCES ESI C6PPWLR122 ST7-Replace 480 VAC Breakers w DIRCTELI 871 - 871 871 - - - -
HUMAN RESOURCES ESI C6PPWLR123 ST7 - Steam Turbine Battery Ba DIRCTELI - - - - - - - -
ESI C6PPWLR132 DIRCTELI 219 - 219 219 - - - -
Exhibit KGG-B
HUMAN RESOURCES ST7 Fire Suppression System
Page 24 of 58
HUMAN RESOURCES ESI C6PPWLR137 STC-Surf Imp-Oil/Water Separat DIRCTELI 508 - 508 508 - - - -
HUMAN RESOURCES ESI C6PPWLT207 WF1 Polisher Controls Modifica DIRCTELI 2,346 - 2,346 2,346 - - - -
HUMAN RESOURCES ESI C6PPWLT208 WF2 Polisher Control Modificat DIRCTELI 8,279 - 8,279 8,279 - - - -
HUMAN RESOURCES ESI C6PPWLT261 WFC 4160V Relay Replacments fo DIRCTELI 396 - 396 396 - - - -
HUMAN RESOURCES ESI C6PPWLT270 WF4 Bus Duct Minor Add DIRCTELI 3,090 - 3,090 3,090 - - - -
HUMAN RESOURCES ESI C6PPWLT277 WF2 Generator Protective Meter DIRCTELI 491 - 491 491 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C6PPWLT295 WF1 - #1 South Cooler tube bun DIRCTELI 1,522 - 1,522 1,522 - - - -
HUMAN RESOURCES ESI C6PPWLV043 PVC-Gas Yard Expansion DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLV066 PV1 - Bleach system for Coolin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLV067 PV1 - Cooling Tower Side Strea DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLV076 PV2-Replace Gen Breaker Failur DIRCTELI 896 - 896 896 - - - -
HUMAN RESOURCES ESI C6PPWLY256 LG1 Ovation Migration & consol DIRCTELI 694 - 694 694 - - - -
HUMAN RESOURCES ESI C6PPWLY257 LG2 BTG Board Consolidation to DIRCTELI 302 - 302 302 - - - -
HUMAN RESOURCES ESI C6PPWLY304 LG2 480V Station Service Short DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLY308 LG1 480V Station Service Feede DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLY314 LG3 - CAIR - CAPITAL PROJECT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C6PPWLY331 LGC Oily Water Separator at Oi DIRCTELI 6,737 - 6,737 6,737 - - - -
HUMAN RESOURCES ESI C6PPWLY336 LG2 Boiler Penthouse Roof Addi DIRCTELI 194 - 194 194 - - - -
HUMAN RESOURCES ESI C6PPWLY344 LG3 Turbine Supervisory/Monito DIRCTELI 596 - 596 596 - - - -
HUMAN RESOURCES ESI C6PPWLY346 LG3 Cooling Water Heat Exchang DIRCTELI 164 - 164 164 - - - -
HUMAN RESOURCES ESI C6PPWLY364 LG2 Turbine Lube Oil Cooler Ad DIRCTELI 391 - 391 391 - - - -
HUMAN RESOURCES ESI C6PPWMA207 BW2 Standby Transformer #1 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPWMA209 BW2 - CAIR - CAPITAL PROJECT DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPWMA212 BW2 PSH Project DIRCTEMI 249 - 249 249 - - - -
HUMAN RESOURCES ESI C6PPWMA226 BW1 Fuel & Aux Air Cntrls Addi DIRCTEMI 6,022 - 6,022 6,022 - - - -
HUMAN RESOURCES ESI C6PPWMD155 GA-CAIR Project-Phase 2 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C6PPWMD164 GA1 Reverse Osmosis Purchase/I DIRCTEMI 137 - 137 137 - - - -
HUMAN RESOURCES ESI C6PPWNK194 MC3 Steam Seal Regulator Repla DIRCTENO 1,643 - 1,643 1,643 - - - -
HUMAN RESOURCES ESI C6PPWNK205 MC3 Replace 2 "P" Valves DIRCTENO 435 - 435 435 - - - -
HUMAN RESOURCES ESI C6PPWNK236 MC1 Replace Main Transformer F DIRCTENO 747 - 747 747 - - - -
HUMAN RESOURCES ESI C6PPWNK238 MC3 Turbine Vibration Monitori DIRCTENO 1,768 - 1,768 1,768 - - - -
HUMAN RESOURCES ESI C6PPWNK240 MC1 Replace Starting Transform DIRCTENO 691 - 691 691 - - - -
HUMAN RESOURCES ESI C6PPWNK241 MC1 Replace Aux Transformer Fi DIRCTENO 615 - 615 615 - - - -
HUMAN RESOURCES ESI C6PPWNK242 MC3 Replace Main Transformer F DIRCTENO 837 - 837 837 - - - -
HUMAN RESOURCES ESI C6PPWNK243 MC3 Aux Steam Manual Bypass DIRCTENO 561 - 561 561 - - - -
HUMAN RESOURCES ESI C6PPWNZ015 PTC Retire & Demolish Patterso DIRCTENO 3,046 - 3,046 3,046 - - - -
HUMAN RESOURCES ESI C6PPWS0534 System Planning Pet Coke Repow DIRCTELI 6,603 - 6,603 6,603 - - - -
HUMAN RESOURCES ESI C6PPWS0616 WF4 Black Start Project DIRCTELI 1,223 - 1,223 1,223 - - - -
HUMAN RESOURCES ESI C6PPWS0628 SPO W-WOTAB CT Development Spe DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C6PPWS0783 Ninemile 6 Development DIRCTELI 216,441 - 216,441 216,441 - - - -
HUMAN RESOURCES ESI C6PPWS0880 SPO Calcasieu-EGSL DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C6PPWS0984 SPO EGSL Purchase of Ouachita DIRECTLG 241 - 241 241 - - - -
HUMAN RESOURCES ESI C6PPWUA002 OPC-OUA010 Plant Storeroom DIRCTEAI 4,240 - 4,240 4,240 - - - -
HUMAN RESOURCES ESI C6PPWUA003 OUA012 - OUACHITA IT/TELCOM UP DIRCTEAI 342 - 342 342 - - - -
HUMAN RESOURCES ESI C6PPWUA006 OPC-OUA016 MIC Eval/Remediatio DIRCTEAI 8,446 - 8,446 8,446 - - - -
HUMAN RESOURCES ESI C6PPWUA010 OUA014-Ouachita Water Plant Up DIRCTEAI 3,260 - 3,260 3,260 - - - -
HUMAN RESOURCES ESI C7PPSJ1214 WINTER STORM DL EAI DIST 01/26 DIRCTEAI 980 - 980 980 - - - -
HUMAN RESOURCES ESI C7PPSJ1218 WINTER STORM DL EAI DIST 02/08 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ1222 STORM DL ARK DIST EAI 04/23/10 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ1226 TORNADOES DL ARK DIST EAI 04/3 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ1227 STORM DL ARK DIST EAI 05/14/10 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ1244 STORM DL ARK DIST EAI 1/7/11 I DIRCTEAI 702 - 702 702 - - - -
HUMAN RESOURCES ESI C7PPSJ1248 STORM DL ARK DIST EAI 4/3/11 DIRCTEAI 137 - 137 137 - - - -
HUMAN RESOURCES ESI C7PPSJ1249 TORNADO DL EAI DIST 4/14/11 DIRCTEAI 157 - 157 157 - - - -
HUMAN RESOURCES ESI C7PPSJ1250 STORM DL EAI DIST 4/19/11-4/24 DIRCTEAI 1,911 - 1,911 1,911 - - - -
HUMAN RESOURCES ESI C7PPSJ1251 TORNADOES DL EAI DIST 4/25/11 DIRCTEAI 19,966 - 19,966 19,966 - - - -
HUMAN RESOURCES ESI C7PPSJ2432 STORM DMG ELI 1/4 - 1/5/10 DIRCTELI - - - - - - - -
8-407
HUMAN RESOURCES ESI C7PPSJ2437 Storm dmg La ELI 2 12 10 Snow DIRCTELI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C7PPSJ2441 N La Tornado & Storms 4/23-4/2 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ2443 STORM DMG ELI 5/1 thru 5/3/10 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ2444 STM DMG TS Bonnie LA DIST OPS DIRCTELI 385 - 385 385 - - - -
ESI C7PPSJ2445 DIRCTELI - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES ELL DIST STORM 05/15 - 05/17/1
Page 25 of 58
HUMAN RESOURCES ESI C7PPSJ2456 ELL DIST 08/11/10 TROPICAL DEP DIRCTELI 581 - 581 581 - - - -
HUMAN RESOURCES ESI C7PPSJ2462 STORM DMG LA DIST ELL 1/8/11 I DIRCTELI 6,530 - 6,530 6,530 - - - -
HUMAN RESOURCES ESI C7PPSJ2463 STORM DMG LA 2-1-11 DIRCTELI 436 - 436 436 - - - -
HUMAN RESOURCES ESI C7PPSJ2467 STORM DMG LA DIST ISSUED 3/6/1 DIRCTELI 22 - 22 22 - - - -
HUMAN RESOURCES ESI C7PPSJ2469 STORM DMG LA DIST ELL ISS 3/30 DIRCTELI 2,261 - 2,261 2,261 - - - -
HUMAN RESOURCES ESI C7PPSJ2470 STORM DMG LA DIST ELL 4 4 - 4 DIRCTELI 1,180 - 1,180 1,180 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI C7PPSJ2471 STORM DMG LA ELL 4/15/11 - 4/1 DIRCTELI 113 - 113 113 - - - -
HUMAN RESOURCES ESI C7PPSJ2474 STORM Dmg ELL 4/25 to 4/27/11 DIRCTELI 11,003 - 11,003 11,003 - - - -
HUMAN RESOURCES ESI C7PPSJ3179 EMI 01/28/10 Winter Storm Dist DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ3180 EMI 02/11/10 Winter Storm Dist DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ3183 EMI 04/24/10 Tornadoes Distr O DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ3185 EMI 08/11/10 Trop Depress5 Dis DIRCTEMI 302 - 302 302 - - - -
HUMAN RESOURCES ESI C7PPSJ3186 EMI MAY 2010 Storm Dist Ops-MS DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ3189 EMI June 2010 Storm Distr Ops- DIRCTEMI 142 - 142 142 - - - -
HUMAN RESOURCES ESI C7PPSJ3190 EMI July 2010 Storm Dist Ops-M DIRCTEMI 417 - 417 417 - - - -
HUMAN RESOURCES ESI C7PPSJ3196 EMI November 2010 Storm Dist O DIRCTEMI 85 - 85 85 - - - -
HUMAN RESOURCES ESI C7PPSJ3197 EMI Storm DistOps 12/31/10 Tor DIRCTEMI 177 - 177 177 - - - -
HUMAN RESOURCES ESI C7PPSJ3198 EMI Storm Distr Ops 1/7/11Wint DIRCTEMI 18,400 - 18,400 18,400 - - - -
HUMAN RESOURCES ESI C7PPSJ3199 EMI February 2011 Storm DistrO DIRCTEMI 164 - 164 164 - - - -
HUMAN RESOURCES ESI C7PPSJ3202 EMI APRIL 2011 Storm Distr Ops DIRCTEMI 511 - 511 511 - - - -
HUMAN RESOURCES ESI C7PPSJ3203 EMI Storm Distr Ops 4/15/11 DIRCTEMI 73 - 73 73 - - - -
HUMAN RESOURCES ESI C7PPSJ3204 EMI StormTornadoes DistrOps 4/ DIRCTEMI 7,956 - 7,956 7,956 - - - -
HUMAN RESOURCES ESI C7PPSJ3205 EMIStormMSRiverFlood DistrOp4/ DIRCTEMI 400 - 400 400 - - - -
HUMAN RESOURCES ESI C7PPSJ3207 EMI MAY 2011 Storm Distr Ops-M DIRCTEMI 100 - 100 100 - - - -
HUMAN RESOURCES ESI C7PPSJ4084 STORM DMG LA DIST OPS ENOI-5/1 DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ4085 STM DMG TS BONNIE LA DIST OPS DIRCTENO 181 - 181 181 - - - -
HUMAN RESOURCES ESI C7PPSJ4086 ENOI DIST 08/11/10 TROPICAL DE DIRCTENO 31 - 31 31 - - - -
HUMAN RESOURCES ESI C7PPSJ4088 STORM DMG LA DIST OPS ENOI ISS DIRCTENO 465 - 465 465 - - - -
HUMAN RESOURCES ESI C7PPSJ4089 STORM DMG LA DIST OPS ENOI ISS DIRCTENO 197 - 197 197 - - - -
HUMAN RESOURCES ESI C7PPSJ7207 Storm Dmg Dist TX H.Ike 9/9/08 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ7219 Storm Dmg Dist ETI 5/14/10 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C7PPSJ7231 Storm Dmg Dist ETI 1/9/11 DIRECTTX 111 - 111 - 111 (111) - -
HUMAN RESOURCES ESI C7PPSJ7232 Storm Dmg Dist ETI 2/1/11 DIRECTTX 111 - 111 - 111 (111) - -
HUMAN RESOURCES ESI C7PPSJ7234 Storm Dmg Dist ETI 4/26/11 DIRECTTX 355 - 355 - 355 (355) - -
HUMAN RESOURCES ESI C7PPSJ8399 STM DMG TS BONNIE LA DIST OPS DIRECTLG 208 - 208 208 - - - -
HUMAN RESOURCES ESI C7PPSJ8406 EGSI DIST 08/11/10 TROPICAL DE DIRECTLG 237 - 237 237 - - - -
HUMAN RESOURCES ESI C7PPSJ8409 WINTER STORM DMG LA 2/3 TO 2/5 DIRECTLG 1,101 - 1,101 1,101 - - - -
HUMAN RESOURCES ESI C7PPSJ8410 EGSL- Cold Front 3/5/11 - 3/6/ DIRECTLG 8 - 8 8 - - - -
HUMAN RESOURCES ESI C7PPSJ8412 STORM DMG LA EGSL 3/29 - 3/31/ DIRECTLG 658 - 658 658 - - - -
HUMAN RESOURCES ESI C7PPSJ8413 STORM DMG LA DIST EGSL 4 4 - 4 DIRECTLG 1,558 - 1,558 1,558 - - - -
HUMAN RESOURCES ESI C7PPSJ8414 STORM DMG LA EGSL 4/15/11 - 4/ DIRECTLG 4 - 4 4 - - - -
HUMAN RESOURCES ESI C7PPSJ8415 STM DMG LA EGSL 4/25 - 4/27/11 DIRECTLG 787 - 787 787 - - - -
HUMAN RESOURCES ESI C7PPSJ8417 STM DMG EGSL 6/4/11 - 6/9/11 DIRECTLG 222 - 222 222 - - - -
HUMAN RESOURCES ESI C8PPD40233 E Jackson Repl 6E01&08 failed DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI C8PPJS1037 Line 731 Addis to Big Cajun DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI C8PPJS1046 Houma-Ashland-Chauvin Storm Re DIRCTELI 134 - 134 134 - - - -
HUMAN RESOURCES ESI C8PPJS1076 Line 392 Addis to Wilbert DIRECTLG 88 - 88 88 - - - -
HUMAN RESOURCES ESI C8PPTGA228 Helena South, Install Environ DIRCTEAI 197 - 197 197 - - - -
HUMAN RESOURCES ESI C8PPTGA246 Newport Rpl storm damaged B325 DIRCTEAI 336 - 336 336 - - - -
HUMAN RESOURCES ESI C8PPTL4472 North La. Storm L181 Perrvll- DIRCTELI 323 - 323 323 - - - -
HUMAN RESOURCES ESI C8PPTL4473 NLA Storm10 L212 Tallulah-Dar DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C8PPTL5496 Replace Storm Damages DIRCTEAI 7,603 - 7,603 7,603 - - - -
HUMAN RESOURCES ESI C8PPTLA220 Storm Repair Hayti South - Jim DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C8PPTS2064 Bohemia Sub Katrina - remove DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C8PPTS2066 Empire Sub Remove Transformer DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI C8PPTSA428 Hayti So.-Change Bus Node DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI C8PPTSA696 PB Watson Chap Sub, Rpl Fld Br DIRCTEAI - - - - - - - -
8-408
HUMAN RESOURCES ESI C8PPTSA823 Shoffner Sub, Repl 161 Bus & E DIRCTEAI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI C8PPTSJ002 Keith Lake - Rebuild DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI C8PPTSP119 Gulfrich-Relays,MOS,AC (Ike) DIRECTTX 2,086 - 2,086 - 2,086 (2,086) - -
HUMAN RESOURCES ESI C8PPTSP164 Neches Station Switchyard (Ike DIRECTTX 11,754 - 11,754 - 11,754 (11,754) - -
ESI E1PCD10064 CUSEOPCO 69 - 69 59 10 - (0) 10
Exhibit KGG-B
HUMAN RESOURCES DISTR WK MGMT-SUBST AOR/COS/SF
Page 26 of 58
HUMAN RESOURCES ESI E1PCN01611 U1-General Outage Support DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI E1PCN01637 U1-In/Out Processing DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI E1PCN01638 U1-Maintenance Support DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI E1PCN01701 U2-General Outage Support DIRCANOC 1,345 - 1,345 1,345 - - - -
HUMAN RESOURCES ESI E1PCN01702 U2-Refueling & Fuel Handling DIRCANOC 397 - 397 397 - - - -
HUMAN RESOURCES ESI E1PCN01727 U2-In/Out Processing DIRCANOC 849 - 849 849 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI E1PCN01738 U2-Alloy 600 Project DIRCANOC 403 - 403 403 - - - -
HUMAN RESOURCES ESI E1PCN07533 FLOW ACCELERATED CORROSION DIRCTRBS 629 - 629 629 - - - -
HUMAN RESOURCES ESI E1PCN07540 OUTAGE IN/OUT PROCESSING DIRCTRBS 539 - 539 539 - - - -
HUMAN RESOURCES ESI E1PCN07552 REFUELNG/FUEL HANDLNG DIRCTRBS 1,904 - 1,904 1,904 - - - -
HUMAN RESOURCES ESI E1PCN07564 OUTAGE SUPPORT ACTIVITIES DIRCTRBS 3,289 - 3,289 3,289 - - - -
HUMAN RESOURCES ESI E1PCN07575 HEAT EXCHANGER MAINTENANCE/TES DIRCTRBS 888 - 888 888 - - - -
HUMAN RESOURCES ESI E1PCN07578 INSERVICE INSPECTION/IWE-IWL P DIRCTRBS 1,461 - 1,461 1,461 - - - -
HUMAN RESOURCES ESI E1PCN08322 OUTAGE IN-PROCESS / OUT-PROCES DIRCTWF3 435 - 435 435 - - - -
HUMAN RESOURCES ESI E1PCN08323 OUTAGE SUPPORT ACTIVITIES DIRCTWF3 (354) - (354) (354) - - - -
HUMAN RESOURCES ESI E1PCN08358 ALLOY 600 PROJECT DIRCTWF3 3,791 - 3,791 3,791 - - - -
HUMAN RESOURCES ESI E1PCN25040 NUCLEAR BUSINESS DEVELOPMENT DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI E1PCNN5413 NUCLEAR BUSINESS DEVELOPMENT DIRECT14 230,952 - 230,952 230,952 - - - -
HUMAN RESOURCES ESI E1PCR56015 CUSTOM SALES & SERVICE UNIT - CUSESOUT 232,321 - 232,321 232,321 - - - -
HUMAN RESOURCES ESI E1PCR56025 CUSTOM SALES & SERVICE UNIT- M DIRCTELI 25,721 - 25,721 25,721 - - - -
HUMAN RESOURCES ESI E1PCR56220 Sales & Mktg - EAI DIRCTEAI 3,882 - 3,882 3,882 - - - -
HUMAN RESOURCES ESI E1PCR56221 Sales & Mktg - EMI DIRCTEMI 5,591 - 5,591 5,591 - - - -
HUMAN RESOURCES ESI E1PCR56222 Sales & Mktg - ELL DIRCTELI 8,879 - 8,879 8,879 - - - -
HUMAN RESOURCES ESI E1PCR56223 Sales & Mktg - ENOI DIRCTENO 6,183 - 6,183 6,183 - - - -
HUMAN RESOURCES ESI E1PCR56224 Sales & Mktg - EGSI-TX DIRECTTX 3,623 - 3,623 - 3,623 - (7) 3,616
HUMAN RESOURCES ESI E1PCR56225 Sales & Mktg - EGSI - LA DIRECTLG 3,565 - 3,565 3,565 - - - -
HUMAN RESOURCES ESI E1PCR56226 Sales & Mktg - ALL JURIS MACCTALL 521,740 383 522,122 448,095 74,027 - (157) 73,870
HUMAN RESOURCES ESI E1PCR56320 DATALINK - EAI DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI E1PCR56324 DATALINK - EMI DIRCTEMI 72 - 72 72 - - - -
HUMAN RESOURCES ESI E1PCR56325 DATALINK - EGSLA DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI E1PCR56326 DATALINK - ALL JURISDICTIONS MACCTXTX 784 - 784 784 - - - -
HUMAN RESOURCES ESI E1PCR73451 TRAINING & PROCESS IMPROVEMENT DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI E1PCR73457 TRAINING & PROCESS IMPROVEMENT CUSTCALL 281,993 - 281,993 251,199 30,794 - (71) 30,723
HUMAN RESOURCES ESI E1PCT00210 JENNINGS MANUFACTURED GAS PLAN DIRECTLG 394 - 394 394 - - - -
HUMAN RESOURCES ESI E1PCZW0581 LA. STA.-GSU ROAD REPAIRS & WE DIRECTLG 1,344 - 1,344 1,344 - - - -
HUMAN RESOURCES ESI E1PP591954 Reactor Vessel Inspections DIRECT7A - - - - - - - -
HUMAN RESOURCES ESI E1PP591SHR Shared Resources DIRECT7A - - - - - - - -
HUMAN RESOURCES ESI E1PPADWEAM Analytic/Decision Support-EAM DIRECTXU 1,216 - 1,216 1,216 - - - -
HUMAN RESOURCES ESI E1PPAVIANS Manage Avian Program Exp ESI CUSEOPCO 1,388 - 1,388 1,183 206 - (0) 206
HUMAN RESOURCES ESI E1PPEFF003 EAI ENERGY EFFCNCY NON-INCREME DIRCTEAI 12,471 - 12,471 12,471 - - - -
HUMAN RESOURCES ESI E1PPEFF014 EAI ENERGY EFFCNCYAgri IrrigNo DIRCTEAI 3,842 - 3,842 3,842 - - - -
HUMAN RESOURCES ESI E1PPEFF015 EAI ENERGY EFFCNCYAgri Irrig I DIRCTEAI 472 - 472 472 - - - -
HUMAN RESOURCES ESI E1PPN01744 U2-Switchyard/Transformers >13 DIRCANOC 283 - 283 283 - - - -
HUMAN RESOURCES ESI E1PPN09152 SWITCHYARD/TRANSFORMERS >13.8 DIRCTRBS 386 - 386 386 - - - -
HUMAN RESOURCES ESI E1PPNG6772 OUTAGE GENERAL SUPPORT DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI E1PPNG6774 OUTAGE TRAINING AND INPROCESSI DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI E1PPNG6789 OUTAGE REFUEL & FUEL HANDLING DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI E1PPNG6794 OUTAGE NDE NON-DESTRUCTIVE TE DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI E1PPNG6830 OUTAGE TURBINE GENERATOR MAINT DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI E1PPNG6832 OUTAGE MECHANICAL MAINTENANCE DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI E1PPNXCRP1 Unwind - Employee DIRECTNI 8,981 - 8,981 8,981 - - - -
HUMAN RESOURCES ESI E1PPNXCRP2 Unwind - office DIRECTNI 1,519 - 1,519 1,519 - - - -
HUMAN RESOURCES ESI E1PPR56227 Sales & Mktg -All excl TX MACCTXTX 2,574 - 2,574 2,574 - - - -
HUMAN RESOURCES ESI E2PPLG11DA Logistics Jan 2011 DIST Ark DIRCTEAI 20 - 20 20 - - - -
HUMAN RESOURCES ESI E2PPLG11DL Logistics Jan 2011 DIST ELL DIRCTELI 130 - 130 130 - - - -
HUMAN RESOURCES ESI E2PPLG11DM Logistics Jan 2011 DIST Miss DIRCTEMI 213 - 213 213 - - - -
HUMAN RESOURCES ESI E2PPLG11TL Logistics Jan 2011 TRN ELL DIRCTELI 2 - 2 2 - - - -
8-409
HUMAN RESOURCES ESI E2PPLG11TM Logistics Jan 2011 TRN Miss DIRCTEMI 6 - 6 6 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI E2PPSJ1221 T-Grid Storm Damage EAI 1/26/1 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI E2PPSJ1253 T-Grid Storm Dam EAI4/19/11-4/ DIRCTEAI 485 - 485 485 - - - -
HUMAN RESOURCES ESI E2PPSJ1255 T-Grid Storm Tornadoes EAI 4/2 DIRCTEAI 2,822 - 2,822 2,822 - - - -
ESI E2PPSJ2447 DIRCTELI 892 - 892 892 - - - -
Exhibit KGG-B
HUMAN RESOURCES T-Grid Storm O&M ELL 1/7/201 I
Page 27 of 58
HUMAN RESOURCES ESI E2PPSJ2478 T-Grid Storm - ELL 4/25 - 4/27 DIRCTELI 1,147 - 1,147 1,147 - - - -
HUMAN RESOURCES ESI E2PPSJ2483 T-Grid Storm # for ELL 5/10/20 DIRCTELI 151 - 151 151 - - - -
HUMAN RESOURCES ESI E2PPSJ3184 T-Grid 4/24/10 Tornadoes EMI DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI E2PPSJ3188 T-Grid Storm Damage EMI 1/7/11 DIRCTEMI 2,117 - 2,117 2,117 - - - -
HUMAN RESOURCES ESI E2PPSJ3206 T-Grid Storm Tornadoes EMI 4/2 DIRCTEMI 1,734 - 1,734 1,734 - - - -
HUMAN RESOURCES ESI E2PPSJ3208 T-Grid Storm MSRiverFloodEMI4/ DIRCTEMI 5,070 - 5,070 5,070 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI E2PPSJ8387 Trans-HURRICANE IKE - ETI 9/11 DIRECTTX 22 - 22 - 22 (22) - -
HUMAN RESOURCES ESI E2PPSJ8421 T-Grid Storm EGSL 5/10/11 FLOO DIRECTLG 435 - 435 435 - - - -
HUMAN RESOURCES ESI E2PPSJ8422 T-Grid Storm # for EGSL 060511 DIRECTLG 350 - 350 350 - - - -
HUMAN RESOURCES ESI E2PPSJCIP1 Contractor Invoice Processing DIRCTESI 6,356 - 6,356 6,356 - - - -
HUMAN RESOURCES ESI E2PPSJSCC1 System Command Center costs DIRCTESI (0) - (0) (0) - - - -
HUMAN RESOURCES ESI E2PPWJ0081 ELL Hurricane Gustav Storm Cos DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI E2PPWJ0089 EGSI LA Hurricane Gustav Storm DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI E2PPWJ0104 EGSI TX Hurricane Ike DIRECTTX 224 - 224 - 224 (224) - -
HUMAN RESOURCES ESI E2PPWJ0106 HURICANE IKE SABINE COMMON RES DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI E2PPWJ0117 RXC Storm Damage Clean Up DIRCTEMI 1,497 - 1,497 1,497 - - - -
HUMAN RESOURCES ESI E2PPWJ0121 RX4 Turb-Gen Storm Repairs DIRCTEMI 3,731 - 3,731 3,731 - - - -
HUMAN RESOURCES ESI F3PC380303 CONTINGENCY PLANNING DIRECT57 5,343 - 5,343 5,343 - - - -
HUMAN RESOURCES ESI F3PC380430 Force on Force Expenditures DIRECT57 7,882 - 7,882 7,882 - - - -
HUMAN RESOURCES ESI F3PC390000 DEFAULT PAYROLL PILGRIM DIRECT57 3,284 - 3,284 3,284 - - - -
HUMAN RESOURCES ESI F3PC4B1115 E-PLAN - VERMONT YANKEE DIRECT72 - - - - - - - -
HUMAN RESOURCES ESI F3PC4B1120 PUBLIC AFFAIRS - VERMONT YANKE DIRECT72 3,693 - 3,693 3,693 - - - -
HUMAN RESOURCES ESI F3PC4R9083 TRITIUM INFORMATION REVIEW DIRECT72 - - - - - - - -
HUMAN RESOURCES ESI F3PC6H0025 NORTHEAST NUC MGT OVERSIGHT- 4 DIRCTENU 445 - 445 445 - - - -
HUMAN RESOURCES ESI F3PC6H0026 NORTHEAST MGMT OVERSITE IP2/IP SPL77N7A 73,948 - 73,948 73,948 - - - -
HUMAN RESOURCES ESI F3PC6H0028 ENN NUC MGT OVERSIGHT (1/3 IP S7778N7A 849 - 849 849 - - - -
HUMAN RESOURCES ESI F3PC6H0048 PWR Plant Support DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI F3PC6H0049 BWR Plant Support DIRCTENU 899 - 899 899 - - - -
HUMAN RESOURCES ESI F3PC6H00IP DIRECT SUPPORT TO IP3 DIRECT77 63,320 - 63,320 63,320 - - - -
HUMAN RESOURCES ESI F3PC6H00JF DIRECT SUPPORT TO JAF DIRECT78 61,854 - 61,854 61,854 - - - -
HUMAN RESOURCES ESI F3PC6H00NE 100% NEW ENGLAND (50% VY/ 50% DIRCTENU 372 - 372 372 - - - -
HUMAN RESOURCES ESI F3PC6H00PN DIRECT SUPPORT TO PILGRIM NPS DIRCTENU 61,619 - 61,619 61,619 - - - -
HUMAN RESOURCES ESI F3PC6H00VY VERMONT YANKEE 100% DIRCTENU 130,049 - 130,049 130,049 - - - -
HUMAN RESOURCES ESI F3PC6HENNE ENN EQUAL SPLIT DIRCTENU 405,367 - 405,367 405,367 - - - -
HUMAN RESOURCES ESI F3PC6HPNPS DIRECT SUPPORT TO PILGRIM - LE DIRECT57 1,136 - 1,136 1,136 - - - -
HUMAN RESOURCES ESI F3PCC08500 Executive VP, Operations ASSTSALL 4,961 - 4,961 4,456 505 - (3) 502
HUMAN RESOURCES ESI F3PCC14900 EXPENSES-CHAIRMAN ENTERGY DIRCTETR 92,998 - 92,998 92,998 - - - -
HUMAN RESOURCES ESI F3PCC31255 OPERATIONS-OFFICE OF THE CEO ASSTSALL 271,407 - 271,407 244,465 26,942 - (60) 26,881
HUMAN RESOURCES ESI F3PCC31256 LEADERSHIP CONFERENCE EMPLOYAL 306 - 306 292 14 - (0) 14
HUMAN RESOURCES ESI F3PCCDVCCN PROJECT GUMBO CUSGOPCO 4,263 - 4,263 4,263 - - - -
HUMAN RESOURCES ESI F3PCCDVDAT CORPORATE DEVELOPMENT DATA ROO LVLSVCAL 6,253 - 6,253 5,660 593 - (1) 592
HUMAN RESOURCES ESI F3PCCDVETR CORP DEV-ANALYSIS STRATEGIC ME ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI F3PCCE0129 CORPORATE SUSTAINABILITY STRAT CAPAOPCO 15,205 - 15,205 13,561 1,644 - (4) 1,640
HUMAN RESOURCES ESI F3PCCE0193 CORP ENVIORNMENTAL SPECIAL PRO CAPAOPCO 2,557 - 2,557 2,281 276 - (1) 276
HUMAN RESOURCES ESI F3PCCEIE01 CORP ENVIRONMENTAL INITIATIVES CAPAOPCO 5,249 - 5,249 4,682 568 - (1) 566
HUMAN RESOURCES ESI F3PCCEIEU2 CORP ENV INITIATIVES-EXTERNAL DIRCTENU 2,557 - 2,557 2,557 - - - -
HUMAN RESOURCES ESI F3PCCEII01 CORP ENVIRONMENTAL INITIATIVES CAPAOPCO 5,249 - 5,249 4,682 568 - (1) 566
HUMAN RESOURCES ESI F3PCCEIIU2 CORP ENV INITIATIVES-INTERNAL DIRCTENU 2,557 - 2,557 2,557 - - - -
HUMAN RESOURCES ESI F3PCCEP001 CORPORATE ENVIRONMENTAL POLICY CAPAOPCO 107,489 - 107,489 95,869 11,621 (3,111) (20) 8,490
HUMAN RESOURCES ESI F3PCCEPLOU CONSUMER ED PROGRAMS - LOUISIA CUSELGLA 480 - 480 480 - - - -
HUMAN RESOURCES ESI F3PCCEPNEW CONSUMER ED PROGRAMS N.O. DIRCTENO 4,578 209 4,787 4,787 - - - -
HUMAN RESOURCES ESI F3PCCEPU02 CORP ENV POLICY - UNREGULATED DIRCTENU 3,431 - 3,431 3,431 - - - -
HUMAN RESOURCES ESI F3PCCFOENN CFO OPERATIONS - ENTERGY NUCLE DIRCTENU 108 - 108 108 - - - -
HUMAN RESOURCES ESI F3PCCPM001 CORPORATE PERFORMANCE MANAGEME ASSTSALL 198,335 - 198,335 178,595 19,740 - (46) 19,694
HUMAN RESOURCES ESI F3PCCRPEEI CORPORATE REPORTING - EEI ASSTNREG 10,712 - 10,712 10,712 - - - -
HUMAN RESOURCES ESI F3PCCRPEIH CORP RPTG ANALYSIS & POLICY FO DIRECT22 795 - 795 795 - - - -
HUMAN RESOURCES ESI F3PCCRPEIL CORPORATE REPORTING - EIL DIRECT22 13,507 - 13,507 13,507 - - - -
8-410
HUMAN RESOURCES ESI F3PCCRPENI CORP RPTG ANALYSIS & POLICY FO DIRECT14 32 - 32 32 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCCRPENU CORP REPORTING, ANALYSIS & POL DIRCTENU 5,005 - 5,005 5,005 - - - -
HUMAN RESOURCES ESI F3PCCSE060 SAFETY & ENVIRONMENTAL SUPPORT EMPLOYAL 61,775 - 61,775 58,842 2,933 - (7) 2,926
HUMAN RESOURCES ESI F3PCCSE075 SAFETY & ENVIRNMNTL COMPLIANCE CUSEOPCO 15,109 - 15,109 12,879 2,230 - (5) 2,225
ESI F3PCCSPEAI DIRCTEAI 4,878 - 4,878 4,878 - - - -
Exhibit KGG-B
HUMAN RESOURCES SYSTEM PLANNING - EAI
Page 28 of 58
HUMAN RESOURCES ESI F3PCCSPEEI SYSTEM PLANNING - NONREG - EEI ASSTNREG 2,995 - 2,995 2,995 - - - -
HUMAN RESOURCES ESI F3PCCSPELI SYSTEM PLANNING - ELI DIRCTELI 5,939 - 5,939 5,939 - - - -
HUMAN RESOURCES ESI F3PCCSPEMI SYSTEM PLANNING - EMI DIRCTEMI 495 - 495 495 - - - -
HUMAN RESOURCES ESI F3PCCSPENO SYSTEM PLANNING - ENOI DIRCTENO 6,453 - 6,453 6,453 - - - -
HUMAN RESOURCES ESI F3PCCSPGSL SYSTEM PLANNING - EGSI-LA DIRECTLG 2,822 - 2,822 2,822 - - - -
HUMAN RESOURCES ESI F3PCCSPGST SYSTEM PLANNING - EGSI-TX DIRECTTX 6,690 - 6,690 - 6,690 - (13) 6,677
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCCSPSYS SYSTEM PLANNING AND STRATEGIC ASSTSALL 745 - 745 674 71 - (0) 71
HUMAN RESOURCES ESI F3PCCSPUTI SYSTEM PLANNING & STRATEGIC AD LOADOPCO 344,650 - 344,650 291,405 53,245 - (124) 53,121
HUMAN RESOURCES ESI F3PCD10006 FIELD DEVELOPMENT CUSTEGOP 374 - 374 322 52 - (0) 51
HUMAN RESOURCES ESI F3PCD10010 PROGRAM MANAGEMENT - O&M CUSTEGOP 332 - 332 286 46 - (0) 46
HUMAN RESOURCES ESI F3PCD10033 SSS PRELIMINARY PLANNING, SCOP CUSTEGOP 17 - 17 15 2 - (0) 2
HUMAN RESOURCES ESI F3PCD10036 MGR GEN & ADMIN - DISTR SYSTEM CUSTEGOP 35,704 - 35,704 30,771 4,933 - (12) 4,921
HUMAN RESOURCES ESI F3PCD10038 MGR GEN & ADMIN SYSTEM & PROC CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI F3PCD10039 GEN & ADMIN - CUSTOMER SERVICE CUSTEGOP 34,613 - 34,613 29,834 4,778 - (12) 4,767
HUMAN RESOURCES ESI F3PCD10049 REGULATED RETAIL SYSTEMS - O&M CUSTEGOP 8,803 - 8,803 7,588 1,214 - (3) 1,212
HUMAN RESOURCES ESI F3PCD10077 REGULATORY AFFAIRS WORLDOX IMP DIRCTENO 261 - 261 261 - - - -
HUMAN RESOURCES ESI F3PCD10105 CUSTOMER CARE SYSTEM SUPPORT CUSEGXTX 62,079 - 62,079 62,079 - - - -
HUMAN RESOURCES ESI F3PCDG0004 OPERATOR QUAL DEVELOP & TRAIN DIRCTENO 2,980 - 2,980 2,980 - - - -
HUMAN RESOURCES ESI F3PCDG0005 OPERATOR QUAL DEVELOP & TRAIN DIRECTLG 12,912 - 12,912 12,912 - - - -
HUMAN RESOURCES ESI F3PCE01591 MISC FERC REG COMM EXP LOADOPCO 102,259 - 102,259 86,444 15,816 - (36) 15,780
HUMAN RESOURCES ESI F3PCE01601 FERC - OPEN ACCESS TRANSMISSIO LOADOPCO 70,876 633 71,509 60,444 11,065 - 7 11,072
HUMAN RESOURCES ESI F3PCE12802 FERC - SERI RATE CASE DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI F3PCE13100 GEN CORP. LEGAL ENTERGY CORP. DIRCTETR 288,260 - 288,260 288,260 - - - -
HUMAN RESOURCES ESI F3PCE13240 EOI GEN COUNSEL - LEGAL SUPPOR DIRCTEOI 21,191 - 21,191 21,191 - - - -
HUMAN RESOURCES ESI F3PCE13241 GEN. COUNSEL - GGNS LEGAL DIRCTEOI 3,546 - 3,546 3,546 - - - -
HUMAN RESOURCES ESI F3PCE13243 GEN. COUNSEL - W3 LEGAL DIRCTEOI 7,499 - 7,499 7,499 - - - -
HUMAN RESOURCES ESI F3PCE13248 O/S LEGAL FEES - RIVERBEND DIRCTEOI 18,857 - 18,857 18,857 - - - -
HUMAN RESOURCES ESI F3PCE13321 ESI GENERAL LEGAL ADVICE LVLSVCAL 492,377 - 492,377 445,579 46,798 - (103) 46,694
HUMAN RESOURCES ESI F3PCE13401 SYSTEM LEGAL ADVICE- EMPL LIT EMPLOREG 34,933 - 34,933 32,692 2,241 - (6) 2,235
HUMAN RESOURCES ESI F3PCE13610 GEN LEGAL SVCS FOR ENOI DIRCTENO 72 - 72 72 - - - -
HUMAN RESOURCES ESI F3PCE13630 GEN LEGAL SVCS FOR EMI DIRCTEMI 48 - 48 48 - - - -
HUMAN RESOURCES ESI F3PCE13802 GENERAL LEGAL SERVICES - NON-R ASSTNREG 2,132 - 2,132 2,132 - - - -
HUMAN RESOURCES ESI F3PCE13804 GENERAL LEGAL COUNSEL - ETLLC DIRECT66 5,125 - 5,125 5,125 - - - -
HUMAN RESOURCES ESI F3PCE14420 REGULATORY AFFAIRS - EAI DIRCTEAI 140,435 - 140,435 140,435 - - - -
HUMAN RESOURCES ESI F3PCE14423 REGULATORY AFFAIRS - EMI DIRCTEMI 72,242 86 72,328 72,328 - - - -
HUMAN RESOURCES ESI F3PCE14987 FGA-C imate/Environmental ASSTSALL 12,786 - 12,786 11,513 1,273 (1,273) - -
HUMAN RESOURCES ESI F3PCE75021 SYSTEM GOVERNMENTAL AFFAIRS -- ASSTSALL 91,931 - 91,931 82,768 9,163 (9,163) - -
HUMAN RESOURCES ESI F3PCE99741 Utl Ops ECI & 6-Sigma Improve CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI F3PCE99750 PRES- ENT. LA-GEN'L OPS-ELI/EG CUSELGLA 288,236 - 288,236 288,236 - - - -
HUMAN RESOURCES ESI F3PCE99755 PRESIDENT-ENOI-GENERAL OPERATI DIRCTENO 39,954 - 39,954 39,954 - - - -
HUMAN RESOURCES ESI F3PCE99765 PRESIDENT-EMI-GENERAL OPERATIO DIRCTEMI 10,530 - 10,530 10,530 - - - -
HUMAN RESOURCES ESI F3PCE99795 GROUP PRES - UTILITY OPERATION CUSTEGOP 146,170 - 146,170 125,979 20,191 - (47) 20,144
HUMAN RESOURCES ESI F3PCENODIV ENO DIVERSITY PROGRAM DIRCTENO 140 - 140 140 - - - -
HUMAN RESOURCES ESI F3PCEPMCOM ELECTRONIC SUPPLY CHAIN BUS. O SCPSPALL 32,286 - 32,286 28,226 4,059 (1,757) (6) 2,297
HUMAN RESOURCES ESI F3PCES6002 FINANCIAL/OPS MANAGEMENT OF ES DIRECT6H 1,899 - 1,899 1,899 - - - -
HUMAN RESOURCES ESI F3PCF05700 CORPORATE PLANNING & ANALYSIS ASSTSALL 5,375 - 5,375 4,829 546 - (1) 545
HUMAN RESOURCES ESI F3PCF07300 CORP PLANNING & ANALYSIS- REGU CUSTEGOP 228,141 - 228,141 196,641 31,500 - (74) 31,426
HUMAN RESOURCES ESI F3PCF10411 EAI -TAX SERVICES DIRCTEAI 99,307 - 99,307 99,307 - - - -
HUMAN RESOURCES ESI F3PCF10412 EOI TAX SERVICES DIRCTEOI 7,575 - 7,575 7,575 - - - -
HUMAN RESOURCES ESI F3PCF10413 EPI-TAX SERVICES DIRECT09 4,718 - 4,718 4,718 - - - -
HUMAN RESOURCES ESI F3PCF10414 ESI TAX SERVICES LVLSVCAL 47,603 - 47,603 43,075 4,528 - (10) 4,518
HUMAN RESOURCES ESI F3PCF10415 ELI - TAX SERVICES DIRCTELI 139,389 - 139,389 139,389 - - - -
HUMAN RESOURCES ESI F3PCF10416 EMI-TAX SERVICES DIRCTEMI 63,553 - 63,553 63,553 - - - -
HUMAN RESOURCES ESI F3PCF10417 ENOI-TAX SERVICES DIRCTENO 140,228 - 140,228 140,228 - - - -
HUMAN RESOURCES ESI F3PCF10418 SERI-TAX SERVICES DIRCTEOI 53,142 - 53,142 53,142 - - - -
HUMAN RESOURCES ESI F3PCF10419 SFI-TAX SERVICES OWNISFI 8,141 - 8,141 8,141 - - - -
HUMAN RESOURCES ESI F3PCF10420 EC-TAX SERVICES DIRCTETR 65,807 - 65,807 65,807 - - - -
8-411
HUMAN RESOURCES ESI F3PCF10427 ENTERGY TECHNOLOGY COMPANY - G DIRECT62 3,252 - 3,252 3,252 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCF10435 EHI - GENERAL TAX ADVISORY DIRECT45 698 - 698 698 - - - -
HUMAN RESOURCES ESI F3PCF10437 ETHC - GENERAL TAX ADVISORY DIRECT60 1,660 - 1,660 1,660 - - - -
HUMAN RESOURCES ESI F3PCF10439 ENGC - GENERAL TAX ADVISORY DIRECT57 36,205 - 36,205 36,205 - - - -
ESI F3PCF10442 DIRCTEEI 12,623 - 12,623 12,623 - - - -
Exhibit KGG-B
HUMAN RESOURCES TAX SERVICES - EEI (CORP)
Page 29 of 58
HUMAN RESOURCES ESI F3PCF10445 ENTERGY CONSOLIDATED TAX SERVI ASSTSALL 961,969 - 961,969 866,245 95,724 - (219) 95,505
HUMAN RESOURCES ESI F3PCF10448 ENTERGY OPERATING COMPANIES TA CUSTEGOP 186,037 - 186,037 160,333 25,704 - (57) 25,647
HUMAN RESOURCES ESI F3PCF10600 N.Y. TAX SERVICES - IP2, IP3, DIRCTENU 10,058 - 10,058 10,058 - - - -
HUMAN RESOURCES ESI F3PCF10610 ENT NUCLEAR NE-IP2,IP3,JAF,EVY DIRCTENU 114,116 - 114,116 114,116 - - - -
HUMAN RESOURCES ESI F3PCF15260 IT - BUSINESS & PROJECT SUPPOR CAPAOPCO 171 - 171 152 18 - (0) 18
HUMAN RESOURCES ESI F3PCF20001 CASH MANAGEMENT - EAI DIRCTEAI 4,642 - 4,642 4,642 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCF20990 OPERATIONS EXEC VP & CFO ASSTSALL 176,258 - 176,258 158,723 17,536 - (40) 17,495
HUMAN RESOURCES ESI F3PCF21600 CORP RPTG ANALYSIS & POLICY AL GENLEDAL 556,312 - 556,312 523,472 32,840 - (75) 32,765
HUMAN RESOURCES ESI F3PCF22310 EAI FINANCIAL PLANNING DIRCTEAI 16,061 - 16,061 16,061 - - - -
HUMAN RESOURCES ESI F3PCF22320 ELI FINANCIAL PLANNING DIRCTELI 22,213 - 22,213 22,213 - - - -
HUMAN RESOURCES ESI F3PCF22330 EMI FINANCIAL PLANNING DIRCTEMI 5,231 - 5,231 5,231 - - - -
HUMAN RESOURCES ESI F3PCF22340 ENOI FINANCIAL PLANNING DIRCTENO 3,405 - 3,405 3,405 - - - -
HUMAN RESOURCES ESI F3PCF22350 SERI FINANCIAL PLANNING DIRCTEOI 5,660 - 5,660 5,660 - - - -
HUMAN RESOURCES ESI F3PCF22495 ENTERGY COMMON STOCK ADMIN DIRCTETR 8,415 - 8,415 8,415 - - - -
HUMAN RESOURCES ESI F3PCF22511 IR - GENERAL, INQUIRIES & MAIL DIRCTETR 248,218 - 248,218 248,218 - - - -
HUMAN RESOURCES ESI F3PCF22514 MEETINGS ANALYSTS/INVESTORS/SH DIRCTETR 14,834 - 14,834 14,834 - - - -
HUMAN RESOURCES ESI F3PCF23033 GENERAL ACCOUNTING - ESI LVLSVCAL 174,456 - 174,456 157,865 16,591 - (38) 16,553
HUMAN RESOURCES ESI F3PCF23273 GA SFI - FUEL OIL OWNISFI 12,541 - 12,541 12,541 - - - -
HUMAN RESOURCES ESI F3PCF23425 ACCOUNTS PAYABLE PROCESSING APTRNALL 336,883 - 336,883 308,654 28,229 (364) (67) 27,798
HUMAN RESOURCES ESI F3PCF23428 TREASURY SYSTEMS BNKACCTA 8,457 - 8,457 8,255 202 - (0) 201
HUMAN RESOURCES ESI F3PCF23442 PAYROLL PROCESSING PRCHKALL 200,204 - 200,204 190,491 9,714 - (22) 9,691
HUMAN RESOURCES ESI F3PCF2380G BUSINESS EVENT PROCESSING-ENUC DIRCTENU 2,073 - 2,073 2,073 - - - -
HUMAN RESOURCES ESI F3PCF23915 CORP REPORTING ANALYSIS & POLI DIRCTEAI 58,790 - 58,790 58,790 - - - -
HUMAN RESOURCES ESI F3PCF23916 EAI BUSNSS EVENT DATA PROCSING DIRCTEAI 12,340 - 12,340 12,340 - - - -
HUMAN RESOURCES ESI F3PCF23917 EAI CO-OWNER BILLINGS DIRCTEAI 2,248 - 2,248 2,248 - - - -
HUMAN RESOURCES ESI F3PCF23920 CORP REPORTING ANALYSIS & POLI DIRCTELI 11,072 - 11,072 11,072 - - - -
HUMAN RESOURCES ESI F3PCF23921 ELI BUSINS EVENT DATA PROCSING DIRCTELI 31,054 - 31,054 31,054 - - - -
HUMAN RESOURCES ESI F3PCF23922 EMI BUSNSS EVENT DATA PROCSING DIRCTEMI 8,687 - 8,687 8,687 - - - -
HUMAN RESOURCES ESI F3PCF23923 ENGC BSINSS EVENT DATA PROCSIN DIRECT57 899 - 899 899 - - - -
HUMAN RESOURCES ESI F3PCF23925 CORP REPORTING ANALYSIS & POLI DIRCTEMI 43,492 - 43,492 43,492 - - - -
HUMAN RESOURCES ESI F3PCF23926 ENOI BSNS EVENT DATA PROCSING DIRCTENO 9,066 - 9,066 9,066 - - - -
HUMAN RESOURCES ESI F3PCF23928 SYSTEM ENERGY GRAND GULF CO-OW DIRCTEOI 1,768 - 1,768 1,768 - - - -
HUMAN RESOURCES ESI F3PCF23930 CORP REPORTING ANALYSIS & POLI DIRCTENO 33,107 - 33,107 33,107 - - - -
HUMAN RESOURCES ESI F3PCF23931 MISC ACCOUNTS RECVBL - PEOPLES ARTRNALL 145,420 - 145,420 129,442 15,978 - (37) 15,942
HUMAN RESOURCES ESI F3PCF23935 CORP REPORTING ANALYSIS & POLI DIRCTETR 3,989 - 3,989 3,989 - - - -
HUMAN RESOURCES ESI F3PCF23936 MANAGE CASH BNKACCTA 94,832 - 94,832 92,821 2,011 - (5) 2,007
HUMAN RESOURCES ESI F3PCF23941 BUSINESS EVENT PROCESSING-ACCT APTRNALL 15,089 - 15,089 13,829 1,260 52 (3) 1,308
HUMAN RESOURCES ESI F3PCF23942 BUSINESS EVENT PROCESSING - PA PRCHKALL 28,658 - 28,658 27,267 1,390 - (3) 1,387
HUMAN RESOURCES ESI F3PCF23943 BUSINESS EVENT PROCESS - EAI DIRCTEAI 2,000 - 2,000 2,000 - - - -
HUMAN RESOURCES ESI F3PCF23944 BUSINESS EVENT PROCESS - ELI DIRCTELI 1,889 - 1,889 1,889 - - - -
HUMAN RESOURCES ESI F3PCF23945 ACCOUNTING SERVICES - EOI DIRCTEOI 94 - 94 94 - - - -
HUMAN RESOURCES ESI F3PCF23946 BUSINESS EVENT PROCESSING - EO DIRCTEOI 749 - 749 749 - - - -
HUMAN RESOURCES ESI F3PCF23947 BUSINESS EVENT PROCESS - EMI DIRCTEMI 1,783 - 1,783 1,783 - - - -
HUMAN RESOURCES ESI F3PCF23948 BUSINESS EVENT PROCESS - ENOI DIRCTENO 2,012 - 2,012 2,012 - - - -
HUMAN RESOURCES ESI F3PCF2394L BUSINESS EVENT PROCESSING - EW DIRECT4L 6,498 - 6,498 6,498 - - - -
HUMAN RESOURCES ESI F3PCF23950 CORP REPORTING ANALYSIS & POLI DIRECT09 51 - 51 51 - - - -
HUMAN RESOURCES ESI F3PCF23951 BUSINESS EVENT PROCESS - RETAI DIRCTEAI 13,978 - 13,978 13,978 - - - -
HUMAN RESOURCES ESI F3PCF23952 BUSINESS EVENT PROCESS - RETAI DIRCTELI 15,003 - 15,003 15,003 - - - -
HUMAN RESOURCES ESI F3PCF23953 BUSINESS EVENT PROCESS - RETAI DIRCTEMI 7,296 - 7,296 7,296 - - - -
HUMAN RESOURCES ESI F3PCF23954 BUSINESS EVENT PROCESS - RETAI DIRCTENO 11,588 - 11,588 11,588 - - - -
HUMAN RESOURCES ESI F3PCF23957 BUSINESS EVENT PROCESSING - ES LVLSVCAL 9,922 - 9,922 8,978 944 - (2) 942
HUMAN RESOURCES ESI F3PCF23958 BUSINESS EVENT PROCESSING - EP DIRECT09 12,034 - 12,034 12,034 - - - -
HUMAN RESOURCES ESI F3PCF23959 BUSINESS EVENT PROCESSING - EE DIRCTEEI 1,434 - 1,434 1,434 - - - -
HUMAN RESOURCES ESI F3PCF23961 BUSINESS EVENT PROCESSING - SF OWNISFI - - - - - - - -
HUMAN RESOURCES ESI F3PCF23962 BUSINESS EVENT PROCESSING - ET DIRCTETR - - - - - - - -
HUMAN RESOURCES ESI F3PCF23964 CORP REPORTING ANALYSIS & POLI DIRCTEOI 605 - 605 605 - - - -
HUMAN RESOURCES ESI F3PCF23965 ACCOUNTING SERVICES- SERI DIRCTEOI 6,234 - 6,234 6,234 - - - -
8-412
HUMAN RESOURCES ESI F3PCF23966 CORP REPORTING ANALYSIS & POLI DIRCTEOI 192 - 192 192 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCF23967 BUSINESS EVENT PROCESSING - AL GENLEDAL 65,174 - 65,174 61,324 3,850 - (9) 3,841
HUMAN RESOURCES ESI F3PCF23968 REPORTING TOOLS & DATA WAREHOU GENLEDAL 3,008 - 3,008 2,829 178 - (0) 178
HUMAN RESOURCES ESI F3PCF23970 ACCOUNTING SERVICES- RB DIRCTEOI 4,141 - 4,141 4,141 - - - -
ESI F3PCF23975 DIRCTEOI 1,028 - 1,028 1,028 - - - -
Exhibit KGG-B
HUMAN RESOURCES ACCOUNTING SERVICES - ANO
Page 30 of 58
HUMAN RESOURCES ESI F3PCF23977 BUSINESS DATA EVENT PROCESS- I DIRECT77 579 - 579 579 - - - -
HUMAN RESOURCES ESI F3PCF23978 BUSINESS DATA EVENT PROCESS - DIRECT78 587 - 587 587 - - - -
HUMAN RESOURCES ESI F3PCF2397F BUSINESS EVENT PROCESSING - EN DIRECT7F 205 - 205 205 - - - -
HUMAN RESOURCES ESI F3PCF2397G BUSINESS EVENT PROCESSING - EN DIRCTENU 3 - 3 3 - - - -
HUMAN RESOURCES ESI F3PCF23980 ACCOUNTING SERVICES - WF3 DIRCTEOI 1,291 - 1,291 1,291 - - - -
HUMAN RESOURCES ESI F3PCF23986 BUSINESS EVENT PROCESSING - EN DIRCTENU 16 - 16 16 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCF239LA CORP RPTNG ANALYSIS/POLICY EGS DIRECTLG 40,570 - 40,570 40,570 - - - -
HUMAN RESOURCES ESI F3PCF239P2 BUSINESS DATA EVENT PROCESS-IP DIRECT7A 1,001 - 1,001 1,001 - - - -
HUMAN RESOURCES ESI F3PCF239TX CORP RPTNG ANALYSIS/POLICY EGS DIRECTTX 46,992 - 46,992 - 46,992 - (107) 46,885
HUMAN RESOURCES ESI F3PCF239VY BUSINESS DATA EVENT PROCESS- E DIRECT72 1,210 - 1,210 1,210 - - - -
HUMAN RESOURCES ESI F3PCF24001 Property/Casualty Risk Finance INSPREAL 165,654 - 165,654 155,782 9,871 - (22) 9,849
HUMAN RESOURCES ESI F3PCF24036 CORP RPTG ANALYSIS & POLICY- R GENLDREG 231,450 - 231,450 202,529 28,922 - (69) 28,852
HUMAN RESOURCES ESI F3PCF24100 RISK MGMT REGULATED NUCLEAR-E DIRCTEOI 17,431 - 17,431 17,431 - - - -
HUMAN RESOURCES ESI F3PCF24110 SYS RISK MNGMT NUCLEAR EAI - A DIRCTEOI 2,523 - 2,523 2,523 - - - -
HUMAN RESOURCES ESI F3PCF24120 SYS. RISK MGMT. NUCLEAR ELI - DIRCTEOI 3,189 - 3,189 3,189 - - - -
HUMAN RESOURCES ESI F3PCF24150 SYS RISK MGMT NUCLEAR - SERI DIRCTEOI 2,308 - 2,308 2,308 - - - -
HUMAN RESOURCES ESI F3PCF24180 SYSRISK MGMT NUCLEAR EGSI - RB DIRCTEOI 3,211 - 3,211 3,211 - - - -
HUMAN RESOURCES ESI F3PCF24666 FINANCIAL PROCESS MANAGEMENT - GENLEDAL 219,108 - 219,108 206,177 12,931 - (29) 12,902
HUMAN RESOURCES ESI F3PCF24910 PROPERTY ACCOUNTING- FIXED ASS ASSTLOCA 2,006 - 2,006 1,801 205 - (1) 205
HUMAN RESOURCES ESI F3PCF24930 PROPERTY ACCOUNTING SERVICES- DIRCTEOI 773 - 773 773 - - - -
HUMAN RESOURCES ESI F3PCF25000 CASH MANAGEMENT - ELL DIRCTELI 5,335 - 5,335 5,335 - - - -
HUMAN RESOURCES ESI F3PCF25001 CASH MANAGEMENT - EMI DIRCTEMI 3,884 - 3,884 3,884 - - - -
HUMAN RESOURCES ESI F3PCF25002 CASH MANAGEMENT - ENOI DIRCTENO 4,708 - 4,708 4,708 - - - -
HUMAN RESOURCES ESI F3PCF25003 CASH MANAGEMENT - SERI DIRCTEOI 2,134 - 2,134 2,134 - - - -
HUMAN RESOURCES ESI F3PCF25005 CASH MANAGEMENT - ESI LVLSVCAL 29,160 - 29,160 26,381 2,779 - (7) 2,772
HUMAN RESOURCES ESI F3PCF25006 CASH MANAGEMENT - ETR DIRCTETR 16,135 - 16,135 16,135 - - - -
HUMAN RESOURCES ESI F3PCF25007 CASH MANAGEMENT - SFI OWNISFI 5,421 - 5,421 5,421 - - - -
HUMAN RESOURCES ESI F3PCF25009 CASH MANAGEMENT - EEI DIRCTEEI 1,568 - 1,568 1,568 - - - -
HUMAN RESOURCES ESI F3PCF25010 CASH MANAGEMENT - EPI DIRECT09 228 - 228 228 - - - -
HUMAN RESOURCES ESI F3PCF25012 CASH MANAGEMENT - EOI DIRCTEOI 1,542 - 1,542 1,542 - - - -
HUMAN RESOURCES ESI F3PCF25013 CASH MANAGEMENT - IP2 DIRECT7A 187 - 187 187 - - - -
HUMAN RESOURCES ESI F3PCF25014 CASH MANAGEMENT - IP3 DIRECT77 435 - 435 435 - - - -
HUMAN RESOURCES ESI F3PCF25015 CASH MANAGEMENT - FITZPATRICK DIRECT78 286 - 286 286 - - - -
HUMAN RESOURCES ESI F3PCF25017 CASH MANAGEMENT - VERMONT YANK DIRECT72 239 - 239 239 - - - -
HUMAN RESOURCES ESI F3PCF25019 EAM - ENTERGY ASSET MANAGEMENT DIRECTXU 3,183 - 3,183 3,183 - - - -
HUMAN RESOURCES ESI F3PCF25300 DAILY CASH MGT ACTIVITIES BNKACCTA 33,325 - 33,325 32,631 694 - (2) 692
HUMAN RESOURCES ESI F3PCF26000 CASH MANAGEMENT - EIL DIRECT22 188 - 188 188 - - - -
HUMAN RESOURCES ESI F3PCF26001 FINANCING & SHORT TERM FUNDING DIRCTEAI 16,412 - 16,412 16,412 - - - -
HUMAN RESOURCES ESI F3PCF26002 FINANCING & SHORT TERM FUNDING DIRCTELI 27,169 - 27,169 27,169 - - - -
HUMAN RESOURCES ESI F3PCF26003 FINANCING AND SHORT TERM FUNDS DIRCTEMI 6,727 - 6,727 6,727 - - - -
HUMAN RESOURCES ESI F3PCF26004 FINANCING AND SHORT TERM FUNDI DIRCTENO 5,089 - 5,089 5,089 - - - -
HUMAN RESOURCES ESI F3PCF26020 FINANCING AND SHORT TERM FUNDI DIRCTEOI 10,298 - 10,298 10,298 - - - -
HUMAN RESOURCES ESI F3PCF26022 FINANCING & SHORT TERM FUNDING LVLSVCAL 117,558 - 117,558 106,370 11,188 - (26) 11,163
HUMAN RESOURCES ESI F3PCF26023 FINANCING & SHORT TERM FUNDING DIRCTETR 33,835 - 33,835 33,835 - - - -
HUMAN RESOURCES ESI F3PCF26024 FINANCING & SHORT TERM FUNDING OWNISFI 1,347 - 1,347 1,347 - - - -
HUMAN RESOURCES ESI F3PCF26028 FINANCING & SHORT TERM FUNDING DIRECT14 3,210 - 3,210 3,210 - - - -
HUMAN RESOURCES ESI F3PCF26030 EXTERNAL TRUST MANAGEMENT - ND DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI F3PCF26032 MANAGE EXTERNAL TRUSTS - EAI DIRCTEAI 12,144 - 12,144 12,144 - - - -
HUMAN RESOURCES ESI F3PCF26033 MANAGE EXTERNAL TRUSTS - ELL DIRCTELI 4,828 - 4,828 4,828 - - - -
HUMAN RESOURCES ESI F3PCF26034 MANAGE EXTERNAL TRUSTS - EMI DIRCTEMI 1,827 - 1,827 1,827 - - - -
HUMAN RESOURCES ESI F3PCF26035 MANAGE EXTERNAL TRUSTS - ENOI DIRCTENO 2,017 - 2,017 2,017 - - - -
HUMAN RESOURCES ESI F3PCF26039 EXTERNAL TRUST MANAGEMENT - PE EMPLOYAL 40,454 - 40,454 38,534 1,920 - (4) 1,916
HUMAN RESOURCES ESI F3PCF26040 EXTERNAL TRUST MANAGEMENT - SA EMPLOYAL 17,651 - 17,651 16,811 840 - (2) 838
HUMAN RESOURCES ESI F3PCF26042 EXTERNAL TRUST MANAGEMENT - SE DIRCTEOI 7,203 - 7,203 7,203 - - - -
HUMAN RESOURCES ESI F3PCF26043 EXTERNAL TRUST MANAGEMENT - IP DIRECT7A 5,638 - 5,638 5,638 - - - -
HUMAN RESOURCES ESI F3PCF26044 EXTERNAL TRUST MANAGEMENT - IP DIRECT77 821 - 821 821 - - - -
HUMAN RESOURCES ESI F3PCF26045 EXTERNAL TRUST MANAGEMENT - JA DIRECT78 996 - 996 996 - - - -
8-413
HUMAN RESOURCES ESI F3PCF26046 EXTERNAL TRUST MANAGEMENT-VERM DIRECT72 9,354 - 9,354 9,354 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCF26048 EAM - ENTERGY ASSET MANAGEMENT DIRECTXU 2,287 - 2,287 2,287 - - - -
HUMAN RESOURCES ESI F3PCF26049 PILGRIM - MANAGE EXTERNAL TRUS DIRECT57 7,552 - 7,552 7,552 - - - -
HUMAN RESOURCES ESI F3PCF26060 CASH MANAGEMENT - ETHC DIRECT60 520 - 520 520 - - - -
ESI F3PCF26070 DIRECT57 329 - 329 329 - - - -
Exhibit KGG-B
HUMAN RESOURCES CASH MANAGEMENT - ENGC
Page 31 of 58
HUMAN RESOURCES ESI F3PCF26075 CASH MANAGEMENT - ENI DIRECT14 235 - 235 235 - - - -
HUMAN RESOURCES ESI F3PCF26080 CASH MANAGEMENT - ENTERGY THER DIRECT66 69 - 69 69 - - - -
HUMAN RESOURCES ESI F3PCF26081 EWOM LP - CASH MANAGEMENT DIRECT4L 222 - 222 222 - - - -
HUMAN RESOURCES ESI F3PCF26082 ESDC (CENTERPOINT) DIRECT6H 7 - 7 7 - - - -
HUMAN RESOURCES ESI F3PCF26910 REVENUE ACCOUNTING ANALYSIS CUSEGALL 52,831 - 52,831 45,535 7,296 - (17) 7,279
HUMAN RESOURCES ESI F3PCF46750 EEI/EPG/EPMC PENSION & OPEB EX DIRCTEEI 397,638 - 397,638 397,638 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCF46761 ETLLC PENSION & OPEB EXPENSES DIRECT66 291,059 - 291,059 291,059 - - - -
HUMAN RESOURCES ESI F3PCF46762 EOSI PENSION & OPEB EXPENSES DIRECT15 (51,195) - (51,195) (51,195) - - - -
HUMAN RESOURCES ESI F3PCF46765 ERLMS PENSION & OPEB EXPENSE DIRECT93 - - - - - - - -
HUMAN RESOURCES ESI F3PCF46766 ERTPB PENSION & OPEB EXPENSE DIRECT96 - - - - - - - -
HUMAN RESOURCES ESI F3PCF46767 ESLTD PENSION & OPEB EXPENSE DIRECT95 - - - - - - - -
HUMAN RESOURCES ESI F3PCF46768 MHK RETAIL LLC PENSION & OPEB DIRECT1E (6,576) - (6,576) (6,576) - - - -
HUMAN RESOURCES ESI F3PCF55558 CORPORATE DEVELOPMENT/OVERLAY DIRECT4A 3,301 - 3,301 3,301 - - - -
HUMAN RESOURCES ESI F3PCF61505 CONSOL EMPLOYEE COMPENSATION T EMPLOYAL 196,655 - 196,655 187,307 9,348 - (22) 9,327
HUMAN RESOURCES ESI F3PCF61986 EP INT'L HOLDINGS CORP - TAX S DIRECT4A 23,069 - 23,069 23,069 - - - -
HUMAN RESOURCES ESI F3PCF62435 ENI - GENERAL TAX ADVISORY DIRECT14 4,230 - 4,230 4,230 - - - -
HUMAN RESOURCES ESI F3PCF62438 EIHL - GENERAL TAX SERVICE DIRECT22 710 - 710 710 - - - -
HUMAN RESOURCES ESI F3PCF62440 EPG - TAX SERVICES DIRCTEEI 797 - 797 797 - - - -
HUMAN RESOURCES ESI F3PCF62535 NUCLEAR ENVIRONMENTAL COSTS-TA DIRCTENU 202,988 - 202,988 202,988 - - - -
HUMAN RESOURCES ESI F3PCF62536 MARKET TO MARKET RESEARCH-TAX DIRCTETR - - - - - - - -
HUMAN RESOURCES ESI F3PCF62537 SECTION 263A RESEARCH-TAX SERV SECT263A 11,137 - 11,137 10,044 1,094 - (3) 1,090
HUMAN RESOURCES ESI F3PCF62545 CAPITAL LOSS PLANNING - TAX SU DIRCTETR 33,369 - 33,369 33,369 - - - -
HUMAN RESOURCES ESI F3PCF62548 ELI MTM VIDALIA INITIAL TAX YE DIRCTELI 28,388 - 28,388 28,388 - - - -
HUMAN RESOURCES ESI F3PCF62551 ELI RESTRUCTURING DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PCF62565 UPSA MTM - Decon SERI UNPOWSAL 219 - 219 219 - - - -
HUMAN RESOURCES ESI F3PCF62566 CAPTIVE INSURANCE/BENEFITS - T DIRCTETR 42 - 42 42 - - - -
HUMAN RESOURCES ESI F3PCF62567 EMI MTM DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PCF62568 ENOI MTM DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI F3PCF62570 EAI MTM DIRCTEAI 39 - 39 39 - - - -
HUMAN RESOURCES ESI F3PCF72271 DATA WAREHOUSE GENLEDAL 2,698 - 2,698 2,545 153 - (0) 152
HUMAN RESOURCES ESI F3PCF72670 GENERAL ACCOUNTING SYSTEM MAIN GENLEDAL 44,989 - 44,989 42,411 2,578 - (7) 2,572
HUMAN RESOURCES ESI F3PCF72901 MOBILE DATA TERMINAL BASELOAD CUSTEGOP 243 - 243 209 33 - (0) 33
HUMAN RESOURCES ESI F3PCF73027 BUDGET SYSTEM MAINTENANCE GENLEDAL 31,723 - 31,723 29,864 1,860 - (4) 1,856
HUMAN RESOURCES ESI F3PCF73901 AM/FM BASELOAD (SUPPORT) DIRECTTX 189 - 189 - 189 - (0) 188
HUMAN RESOURCES ESI F3PCF74195 TRANSMISSION APPLICATION SUPPO TRSBLNOP 452,861 - 452,861 399,594 53,267 - (124) 53,143
HUMAN RESOURCES ESI F3PCF74341 ISB MAINT LOADWEPI 185 - 185 158 27 - (0) 27
HUMAN RESOURCES ESI F3PCF74344 GENERATION PLANNING & DISPATCH LOADOPCO 1,335 - 1,335 1,135 199 - (1) 199
HUMAN RESOURCES ESI F3PCF74515 FOSSIL MAINTENANCE MANAGEMENT CAPAOPCO 2,542 - 2,542 2,267 275 - (1) 274
HUMAN RESOURCES ESI F3PCF74585 FOSSIL APPLICATION SUPPORT CAPAOPCO 1,607 - 1,607 1,433 174 - (0) 173
HUMAN RESOURCES ESI F3PCF75175 HRIS MAINTENANCE & ENHANCE EMPLOYAL 40,512 - 40,512 38,589 1,924 - (4) 1,919
HUMAN RESOURCES ESI F3PCF99180 CORP COMPLIANCE TRACKING SYS EMPLOYAL 133,869 - 133,869 127,506 6,363 - (15) 6,348
HUMAN RESOURCES ESI F3PCF99182 RECORDS MANAGEMENT RECDMGNT 103,157 - 103,157 93,941 9,216 - (21) 9,195
HUMAN RESOURCES ESI F3PCF99183 RECORDS MANAGEMENT HARD COPY C RECDMGNT 3,126 - 3,126 2,846 280 - (1) 280
HUMAN RESOURCES ESI F3PCFACALL FACILITIES SVCS- ALL COS SQFTALLC 395,783 6,709 402,492 357,991 44,501 - 109 44,609
HUMAN RESOURCES ESI F3PCFAEEIX FACILITIES SVCS TO EEI DIRCTEEI 1,274 - 1,274 1,274 - - - -
HUMAN RESOURCES ESI F3PCFANUCO FACILITIES SERVICES - ENUCO - DIRCTENU 10,889 - 10,889 10,889 - - - -
HUMAN RESOURCES ESI F3PCFAPEGL FACILITIES SVCS- PRES/CEO SUPT DIRECTLG 15,347 - 15,347 15,347 - - - -
HUMAN RESOURCES ESI F3PCFAPELI FACILITIES SVCS- PRES/CEO SUPT DIRCTELI 15,347 - 15,347 15,347 - - - -
HUMAN RESOURCES ESI F3PCFAPWHS POWERHOUSE OPERATIONS EMPLOYAL 319 - 319 304 15 - - 15
HUMAN RESOURCES ESI F3PCFARVRB FACILITIES SVCS- RIVER BEND DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI F3PCFASHRX FACILITIES SVCS- ESI- HUMAN RE DIRCTESI 3,735 - 3,735 3,735 - - - -
HUMAN RESOURCES ESI F3PCFBLGSU BELOW THE LINE -GSU DIRECTLG 149 - 149 149 - - - -
HUMAN RESOURCES ESI F3PCFBM001 INFORMATION TECHNOLOGY BENCHMA ITSPENDA 6,250 - 6,250 5,845 404 - (1) 404
HUMAN RESOURCES ESI F3PCFCPO01 CHIEF PROCUREMENT OFFICER SCPSPALL 79,405 - 79,405 69,525 9,881 - (25) 9,856
HUMAN RESOURCES ESI F3PCFCQEAI ENTERPRISE APPLICATION INTEGRA APPSUPAL 10,822 - 10,822 9,180 1,642 - (4) 1,638
HUMAN RESOURCES ESI F3PCFCQEXC EXCHANGE PCNUMALL 16,469 - 16,469 15,840 629 - (2) 627
HUMAN RESOURCES ESI F3PCFCQMVS MAINFRAME APPSMVSX 2,078 - 2,078 905 1,173 - (2) 1,172
8-414
HUMAN RESOURCES ESI F3PCFCQNTS NT SERVERS APPSWINT 12,523 - 12,523 11,489 1,035 (17) (1) 1,016
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCFCQUNX UNIX SERVERS APPSUNIX 6,700 - 6,700 6,152 549 (56) (1) 492
HUMAN RESOURCES ESI F3PCFEXEEI EXECTUIVE ADVISORY SERVICES - DIRCTEEI - - - - - - - -
HUMAN RESOURCES ESI F3PCFEXETR EXECUTIVE ADVISORY SERVICES - DIRCTETR 229,775 17,419 247,194 247,194 - - - -
ESI F3PCFF1000 ASSTSALL 118,899 - 118,899 107,072 11,827 - (27) 11,800
Exhibit KGG-B
HUMAN RESOURCES FINANCIAL FORECASTING
Page 32 of 58
HUMAN RESOURCES ESI F3PCFF1001 OCE SUPPORT ASSTSALL 2,754 - 2,754 2,481 272 - (1) 272
HUMAN RESOURCES ESI F3PCFF1003 BOARD SUPPORT ASSTSALL 78,159 - 78,159 70,470 7,689 - (17) 7,672
HUMAN RESOURCES ESI F3PCFIBERO OPER. & MAINT. OF FIBER OPTIC FIBRMREG 16,960 - 16,960 16,676 284 - (1) 283
HUMAN RESOURCES ESI F3PCFNEPDC EXECUTIVE PENSION PLAN - EPDC DIRECTVH (7,368) - (7,368) (7,368) - - - -
HUMAN RESOURCES ESI F3PCFNQEXP NON-QUALIFIED PENSION PLAN - E DIRCTEEI 56,245 - 56,245 56,245 - - - -
HUMAN RESOURCES ESI F3PCFRM106 CORP RISK MGMNT SVCS - ESI ENE LOADOPCO 8,072 - 8,072 6,810 1,261 - (2) 1,259
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCFRM107 CORP RISK MGMNT SVCS - ENTERGY DIRCTETR 16,198 - 16,198 16,198 - - - -
HUMAN RESOURCES ESI F3PCFRM108 CORP RISK MGMT SVCS-ENTERGY AS DIRECTXU 5,257 - 5,257 5,257 - - - -
HUMAN RESOURCES ESI F3PCFSGRAS S GULF RAILWAY- ADMIN/TECH SUP DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PCFSPREG CORP. STRATEGIC SVCS FOR REGUL LOADOPCO 5,981 - 5,981 5,053 928 - (2) 926
HUMAN RESOURCES ESI F3PCFT9023 ETC FIBER O&M SUPPORT DIRECT62 16,394 - 16,394 16,394 - - - -
HUMAN RESOURCES ESI F3PCFT9333 ETC - FIBER CAPITAL COSTS DIRECT62 1,454 - 1,454 1,454 - - - -
HUMAN RESOURCES ESI F3PCFVARAS ADMIN SUPRT - VARIBUS CORPORAT DIRECTLG 7,197 - 7,197 7,197 - - - -
HUMAN RESOURCES ESI F3PCFX2770 HR SERVICE CENTER SUPPORT EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI F3PCFX2815 EDMS PRODUCT LINE SUPPORT EMPLOYAL 3,967 - 3,967 3,777 190 - (0) 189
HUMAN RESOURCES ESI F3PCFX2850 SECRETARIAT LEGAL SUPPORT ASSTSALL 3,752 - 3,752 3,378 374 - (1) 373
HUMAN RESOURCES ESI F3PCFX3255 CIA CONSULTING AND MANAGEMENT ITSPENDA 36,072 - 36,072 33,738 2,334 - (3) 2,331
HUMAN RESOURCES ESI F3PCFX3256 EXECUTIVE SUPPORT & BRD OF DIR ITSPENDA 18,018 - 18,018 16,852 1,166 - (2) 1,164
HUMAN RESOURCES ESI F3PCFX3265 POWERBUILDER FRAMEWORK BASELOA APPSUPAL 463 - 463 392 71 - (0) 71
HUMAN RESOURCES ESI F3PCFX3275 WEB INFRASTRUCTURE MAINTENANCE PCNUMALL 823 - 823 791 31 - (0) 31
HUMAN RESOURCES ESI F3PCFX3290 IT BUSINESS PLANNING AND GOVER ITSPENDA 73,136 - 73,136 68,403 4,732 - (7) 4,725
HUMAN RESOURCES ESI F3PCFX3291 NETWORK SECURITY ASSESSMENT-DA APPSUPAL 1,556 - 1,556 1,316 241 - (0) 240
HUMAN RESOURCES ESI F3PCFX3295 IT STRATEGIC SOURCING & RESULT ITSPENDA 72,433 - 72,433 68,035 4,398 - (11) 4,387
HUMAN RESOURCES ESI F3PCFX3320 TCM QUERY & REPORTING SUPPORT GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI F3PCFX3350 A/R & BILLING SUPPORT ARTRNALL 12,491 - 12,491 11,119 1,372 - (3) 1,369
HUMAN RESOURCES ESI F3PCFX3355 Property Software Support GENLEDAL 10,734 - 10,734 10,077 657 - (1) 655
HUMAN RESOURCES ESI F3PCFX3450 CORPORATE REPORTING SYSTEM SUP GENLEDAL 19 - 19 18 1 - (0) 1
HUMAN RESOURCES ESI F3PCFX3555 BOD/EXECUTIVE SUPPORT ASSTSALL 3,164 - 3,164 2,849 314 - (1) 314
HUMAN RESOURCES ESI F3PCFX3620 MMIS MATERIALS MAINT MGMNT INF DIRCTESI 18 - 18 18 - - - -
HUMAN RESOURCES ESI F3PCFX3625 SUPPLY CHAIN - CDW SYSTEMS SUP SCDSPALL 999 - 999 701 299 - (1) 298
HUMAN RESOURCES ESI F3PCFX3640 WHITE AMBER & ITILITI SUPPORT SCMATRAN - - - - - - - -
HUMAN RESOURCES ESI F3PCFX3650 WEB PAGE SUPPORT - CORPORATE EMPLOYAL 3,910 - 3,910 3,724 186 - (0) 186
HUMAN RESOURCES ESI F3PCFX3670 CORPORATE COMMUNICATIONS WEB S DIRCTETR 7,768 - 7,768 7,768 - - - -
HUMAN RESOURCES ESI F3PCFX3675 BARCODING SYSTEMS SUPPORT SCDSPALL 86 - 86 55 31 - (0) 31
HUMAN RESOURCES ESI F3PCFX3690 PEARL SUPPORT APTRNALL 120 - 120 109 11 - (0) 11
HUMAN RESOURCES ESI F3PCFX3695 ATPR SUPPORT APTRNALL 2,408 - 2,408 2,196 212 - (1) 211
HUMAN RESOURCES ESI F3PCFX3700 OUTSOURCING RELATIONSHIP MANAG ITSPENDA 72,378 - 72,378 67,982 4,396 (1,141) (7) 3,247
HUMAN RESOURCES ESI F3PCFX3701 IT INFRASTRUCTURE/SHARED SERVI APPSUPAL 36,369 - 36,369 30,722 5,646 - (8) 5,638
HUMAN RESOURCES ESI F3PCFX3780 GENERAL LEDGER SUPPORT GENLEDAL 7,094 - 7,094 6,675 418 - (1) 417
HUMAN RESOURCES ESI F3PCFX3785 ORG, JES, BATS, ACBM SUPPORT GENLEDAL 17 - 17 16 1 - (0) 1
HUMAN RESOURCES ESI F3PCFX3790 ESTER SUPPORT PRCHKALL 6,810 0 6,810 6,480 330 - (1) 329
HUMAN RESOURCES ESI F3PCFX5555 DATA WAREHOUSE TOOLS SUPPORT APPSUPAL 2,040 - 2,040 1,730 310 - (1) 309
HUMAN RESOURCES ESI F3PCG10345 GAS DIVISION DIRECTOR - ENOI E DIRCTENO 103,241 - 103,241 103,241 - - - -
HUMAN RESOURCES ESI F3PCG10347 GAS DIVISION DIRECTOR - EGSI E DIRECTLG 80,959 - 80,959 80,959 - - - -
HUMAN RESOURCES ESI F3PCGSL450 EGSI - 2003 GAS RATE CASE DIRECTLG 6,348 - 6,348 6,348 - - - -
HUMAN RESOURCES ESI F3PCH54070 OPNS OF BUSINESS DEVELOP-OPS/H SCPSPALL 21,963 - 21,963 19,237 2,726 (250) (6) 2,469
HUMAN RESOURCES ESI F3PCH54071 BUSINESS DEVELOPMENT - AR DIRCTEAI 22,885 - 22,885 22,885 - - - -
HUMAN RESOURCES ESI F3PCH54072 BUSINESS DEVELOPMENT - ELI DIRCTELI 29,030 - 29,030 29,030 - - - -
HUMAN RESOURCES ESI F3PCH54073 BUSINESS DEVELOPMENT - MS DIRCTEMI 27,837 - 27,837 27,837 - - - -
HUMAN RESOURCES ESI F3PCH60959 EXECUTIVE FACILITIES SERVICES DIRCTETR 58,542 - 58,542 58,542 - - - -
HUMAN RESOURCES ESI F3PCH86010 PURCHASING & CONTRACTS SUPPORT SCPSPXNC 273,455 - 273,455 224,453 49,002 - (121) 48,882
HUMAN RESOURCES ESI F3PCHABENF ENTERGY ASSET MGMT INC - BENE DIRECTXU 154,762 - 154,762 154,762 - - - -
HUMAN RESOURCES ESI F3PCHIPAA1 HIPAA COMPLIANCE - ALL COMPANI EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI F3PCHRANOX HUMAN RESOURCE SERVICES - ANO DIRCANOC 1,336 - 1,336 1,336 - - - -
HUMAN RESOURCES ESI F3PCHRCALL HR SVCS- CUST SERV SUPT- ALL C EMPLOCSS 697,832 32,704 730,536 670,298 60,238 - 1,022 61,259
HUMAN RESOURCES ESI F3PCHRCCSM HR COMPETITIVE COMPENSATION - EMPLOYAL 425,649 - 425,649 405,502 20,146 - - 20,146
HUMAN RESOURCES ESI F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 1,744,565 178,239 1,922,804 1,653,748 269,056 - 4,493 273,549
8-415
HUMAN RESOURCES ESI F3PCHREAIX HUMAN RESOURCE SERVICES - EAI DIRCTEAI 454 46 500 500 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCHREEI3 HR SERVICES - EEI DIRCTEEI 8,712 1,015 9,726 9,726 - - - -
HUMAN RESOURCES ESI F3PCHREEI4 HR SVCS - PILGRIM (ENGC) DIRECT57 4,401 14 4,414 4,414 - - - -
HUMAN RESOURCES ESI F3PCHREEIX HR SERVICES - NON-REGS NON NUC EMPNONRG 103,737 175 103,912 103,912 - - - -
ESI F3PCHREGSL DIRECTLG - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES HUMAN RESOURCE SERVICES - EGSI
Page 33 of 58
HUMAN RESOURCES ESI F3PCHRELIX HUMAN RESOURCES SERVICES - ELI DIRCTELI 438 46 484 484 - - - -
HUMAN RESOURCES ESI F3PCHREMIX HUMAN RESOURCE SERVICES - EMI DIRCTEMI 438 46 484 484 - - - -
HUMAN RESOURCES ESI F3PCHRENOI HUMAN RESOURCE SERVICES - ENOI DIRCTENO 438 46 484 484 - - - -
HUMAN RESOURCES ESI F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 786,006 49,691 835,697 835,697 - - - -
HUMAN RESOURCES ESI F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 1,069,074 112,525 1,181,600 1,181,600 - - - -
HUMAN RESOURCES ESI F3PCHRFEAI HR FOSSIL SUPPORT- EAI DIRCTEAI - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCHRFEGL HR FOSSIL SUPPORT- EGSI (LA) DIRECTLG 26,154 2,729 28,882 28,882 - - - -
HUMAN RESOURCES ESI F3PCHRFEGT HR FOSSIL SUPPORT- EGSI (TX) DIRECTTX 107,722 12,295 120,017 - 120,017 - 2,076 122,093
HUMAN RESOURCES ESI F3PCHRFELI HR FOSSIL SUPPORT- ELI DIRCTELI 26,125 2,851 28,976 28,976 - - - -
HUMAN RESOURCES ESI F3PCHRFITZ HR SERVICES - JAMES A. FITZPAT DIRECT78 2,151 122 2,274 2,274 - - - -
HUMAN RESOURCES ESI F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 413,551 38,303 451,854 410,596 41,258 - 685 41,942
HUMAN RESOURCES ESI F3PCHRGGNX HUMAN RESOURCE SERVICES - GRAN DIRCTSER 2,294 - 2,294 2,294 - - - -
HUMAN RESOURCES ESI F3PCHRIP2X HR SERVICES- INDIAN POINT 2 DIRECT7A 2,741 - 2,741 2,741 - - - -
HUMAN RESOURCES ESI F3PCHRIP3X HR SERVICES - INDIAN POINT 3 DIRECT77 1,998 - 1,998 1,998 - - - -
HUMAN RESOURCES ESI F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 281,425 31,825 313,251 255,372 57,878 - 981 58,859
HUMAN RESOURCES ESI F3PCHRRETL HR RETAIL OPNS SUPPORT- ALL CO DIRCTESI 352 - 352 352 - - - -
HUMAN RESOURCES ESI F3PCHRRVRB HUMAN RESOURCE SERVICES - RIVE DIRCTRBS 54,871 6,619 61,490 61,490 - - - -
HUMAN RESOURCES ESI F3PCHRSADM HR SVCS - ESI ADMINISTRATION DIRCTESI 14,030 - 14,030 14,030 - - - -
HUMAN RESOURCES ESI F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 11,165,683 770,264 11,935,947 11,360,920 575,027 (155) (194) 574,678
HUMAN RESOURCES ESI F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI 102,000 - 102,000 102,000 - - - -
HUMAN RESOURCES ESI F3PCHRSEAM HR SVCS - ENTERGY ASSET MGMT I DIRECTXU 865 116 981 981 - - - -
HUMAN RESOURCES ESI F3PCHRSEXA HR SVCS - ESI EXTERNAL AFFAIRS DIRCTESI 103,372 - 103,372 103,372 - - - -
HUMAN RESOURCES ESI F3PCHRSFIN HR SVCS - ESI FINANCE AND ACCO DIRCTESI 277,081 - 277,081 277,081 - - - -
HUMAN RESOURCES ESI F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 197,858 - 197,858 197,858 - - - -
HUMAN RESOURCES ESI F3PCHRSLEG HR SVCS - ESI LEGAL DIRCTESI 97,814 - 97,814 97,814 - - - -
HUMAN RESOURCES ESI F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 1,093,492 72,655 1,166,147 1,090,057 76,090 - 1,058 77,147
HUMAN RESOURCES ESI F3PCHRTEGT HR TRANSMISSION SUPPORT- EGSI DIRECTTX 16 - 16 - 16 - - 16
HUMAN RESOURCES ESI F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN 404,352 23,488 427,840 392,990 34,850 - 587 35,437
HUMAN RESOURCES ESI F3PCHRVTYK HR SERVICES - VERMONT YANKEE DIRECT72 1,220 - 1,220 1,220 - - - -
HUMAN RESOURCES ESI F3PCHRWF3X HUMAN RESOURCE SERVICES - WATE DIRCTWF3 370 - 370 370 - - - -
HUMAN RESOURCES ESI F3PCHTBENF BENEFITS - NON-REGULATED EMPNONRG 225 - 225 225 - - - -
HUMAN RESOURCES ESI F3PCLEM100 LEGAL ENTITY MANAGEMENT - ALL ASSTSALL 75 - 75 68 7 - (0) 7
HUMAN RESOURCES ESI F3PCLEM102 LEGAL ENTITY MANAGEMENT - ENNE DIRCTENU 201 - 201 201 - - - -
HUMAN RESOURCES ESI F3PCLEM103 LEGAL ENTITY MANAGEMENT - EWO DIRECTXU 4,859 - 4,859 4,859 - - - -
HUMAN RESOURCES ESI F3PCLEM105 LEGAL ENTITY MGMT - ALL REGULA CUSEOPCO 650 - 650 554 96 - (0) 95
HUMAN RESOURCES ESI F3PCMAWLRM MANAGING ALTERNATIVE WORKERS DIRCTESI 323 - 323 323 - - - -
HUMAN RESOURCES ESI F3PCMCMSOM MATERIALS & CONTRACTS MGTMT SY SCMATXNU 19,239 - 19,239 15,940 3,299 (1,615) (2) 1,681
HUMAN RESOURCES ESI F3PCN07010 REFUELING OUTAGE PREP (PRE-OUT DIRCTRBS 1,232 - 1,232 1,232 - - - -
HUMAN RESOURCES ESI F3PCN07072 RBS MP&C OUTAGE SUPPORT DIRCTRBS 753 - 753 753 - - - -
HUMAN RESOURCES ESI F3PCN07096 SECURITY HEIGHTENED AWARENESS DIRCTRBS 2,468 - 2,468 2,468 - - - -
HUMAN RESOURCES ESI F3PCN07606 RBN GENERAL SUPPORT DIRCTRBS 630 - 630 630 - - - -
HUMAN RESOURCES ESI F3PCN14999 GRAND GULF GENERAL SUPPORT DIRCTSER 17,095 - 17,095 17,095 - - - -
HUMAN RESOURCES ESI F3PCN20421 GG EMPLOYEE CONCERNS PROGRAM DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI F3PCN20424 HQ EMPLOYEE CONCERNS PROGRAM DIRCTEOI 4,457 - 4,457 4,457 - - - -
HUMAN RESOURCES ESI F3PCN20520 WORK MANAGEMENT SYSTEM (WMS) M DIRCTEOI 945 - 945 945 - - - -
HUMAN RESOURCES ESI F3PCN20521 IDEAS MAINTENANCE DIRCTEOI 3,945 - 3,945 3,945 - - - -
HUMAN RESOURCES ESI F3PCN20522 PCRS MAINTENANCE DIRCTEOI 4,983 - 4,983 4,983 - - - -
HUMAN RESOURCES ESI F3PCN20527 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI 27,210 - 27,210 27,210 - - - -
HUMAN RESOURCES ESI F3PCN20528 ERD SUPPORT (MAINTENANCE) DIRCTEOI 25,357 - 25,357 25,357 - - - -
HUMAN RESOURCES ESI F3PCN20701 ESI NUCLEAR EMPLOYEES DIRCTEOI 405,373 - 405,373 405,373 - - - -
HUMAN RESOURCES ESI F3PCN20707 NUCLEAR FUEL MANAGEMENT - UNIT SNUCUNIT 172,338 - 172,338 172,338 - - - -
HUMAN RESOURCES ESI F3PCN20775 PWR ALLIANCE SUPPORT - ESI DIRCTEOI 2,814 - 2,814 2,814 - - - -
HUMAN RESOURCES ESI F3PCN20777 BWR ALLIANCE SUPPORT - ESI DIRCTEOI 2,813 - 2,813 2,813 - - - -
HUMAN RESOURCES ESI F3PCN20780 ESI NUCLEAR EMPLOYEES - ANO DIRCTEOI 164,483 - 164,483 164,483 - - - -
HUMAN RESOURCES ESI F3PCN20781 ESI NUCLEAR EMPLOYEES - GGNS DIRCTEOI 362,278 - 362,278 362,278 - - - -
HUMAN RESOURCES ESI F3PCN20782 ESI NUCLEAR EMPLOYEES - RB DIRCTEOI 528,640 - 528,640 528,640 - - - -
HUMAN RESOURCES ESI F3PCN20783 ESI NUCLEAR EMPLOYEES - WF3 DIRCTEOI 222,426 - 222,426 222,426 - - - -
8-416
HUMAN RESOURCES ESI F3PCN20820 PILGRIM SUPPLIER QA SERVICES DIRECT57 4,638 - 4,638 4,638 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCN20858 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI 108 - 108 108 - - - -
HUMAN RESOURCES ESI F3PCN26001 METHOD 001 - ANO UNIT 1 DIRCANOC 15,750 - 15,750 15,750 - - - -
HUMAN RESOURCES ESI F3PCN26002 METHOD 002 - ANO UNIT 2 DIRCANOC 19,303 - 19,303 19,303 - - - -
ESI F3PCN26003 DIRCANOC 1,173 - 1,173 1,173 - - - -
Exhibit KGG-B
HUMAN RESOURCES METHOD 003 - ANO COMMON
Page 34 of 58
HUMAN RESOURCES ESI F3PCN26004 METHOD 004 - SERI DIRCTSER 2,440 - 2,440 2,440 - - - -
HUMAN RESOURCES ESI F3PCN26005 METHOD 005 - WATERFORD 3 DIRCTWF3 5,398 - 5,398 5,398 - - - -
HUMAN RESOURCES ESI F3PCN26006 METHOD 006 - NUMBER OF PLANT S DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI F3PCN26012 METHOD 012 - NUMBER OF PWRS DIRCTEOI 12,569 - 12,569 12,569 - - - -
HUMAN RESOURCES ESI F3PCN26013 METHOD 013 - NUMBER OF BWRS DIRCTEOI 5,916 - 5,916 5,916 - - - -
HUMAN RESOURCES ESI F3PCN26031 METHOD 031 - RIVER BEND DIRCTRBS 4,683 - 4,683 4,683 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCN2SDOE DOE SPENT FUEL LITIGATION - ES SNUCUNIT 55,271 - 55,271 55,271 - - - -
HUMAN RESOURCES ESI F3PCN90003 ANO Offsite Vo tage Study DIRCANOC 273 - 273 273 - - - -
HUMAN RESOURCES ESI F3PCN91013 TRAINING (PARENT) DIRCANOC 378 - 378 378 - - - -
HUMAN RESOURCES ESI F3PCN91017 Secur ty Force on Force DIRCANOC 14,460 - 14,460 14,460 - - - -
HUMAN RESOURCES ESI F3PCN91075 ANO MP&C ADMINISTRATION DIRCANOC 2,501 - 2,501 2,501 - - - -
HUMAN RESOURCES ESI F3PCN91126 ANO INPO LOANEE DIRCANOC 21,774 - 21,774 21,774 - - - -
HUMAN RESOURCES ESI F3PCN91571 PLANT SECURITY SUPERVISION DIRCANOC 255,654 - 255,654 255,654 - - - -
HUMAN RESOURCES ESI F3PCN91573 RAD PROTECTION DIRCANOC 2,006 - 2,006 2,006 - - - -
HUMAN RESOURCES ESI F3PCN91590 O & M BUDGETING/COST TRACKING DIRCANOC 124 - 124 124 - - - -
HUMAN RESOURCES ESI F3PCNN5415 NUCLEAR BUSINESS OPERATIONS DIRCTENU 118,668 - 118,668 118,668 - - - -
HUMAN RESOURCES ESI F3PCPRCETL PURCHASING & CONTRACTS SUPPORT DIRECT66 31 - 31 31 - - - -
HUMAN RESOURCES ESI F3PCQQ008M ADMINISTRATIVE SUPPORT - EPOUS DIRECT8M 313 - 313 313 - - - -
HUMAN RESOURCES ESI F3PCR10210 MAJOR ACCOUNTS BILLING - EAI DIRCTEAI 27,928 - 27,928 27,928 - - - -
HUMAN RESOURCES ESI F3PCR10212 MAJOR ACCOUNTS BILLING - ELI/E CUSEGNL 21,353 - 21,353 21,353 - - - -
HUMAN RESOURCES ESI F3PCR10213 MAJOR ACCOUNTS BILLING - EMI DIRCTEMI 15,800 - 15,800 15,800 - - - -
HUMAN RESOURCES ESI F3PCR102G2 BILLING OF CUSTOMERS-ELI (AUTO DIRCTELI 78,178 - 78,178 78,178 - - - -
HUMAN RESOURCES ESI F3PCR102GL BILLING OF CUST-EGSI/LA(OUTSID DIRECTLG 105,350 - 105,350 105,350 - - - -
HUMAN RESOURCES ESI F3PCR102GX BILLING OF CUST-TX DISC(OUTSID DIRECTTX 43,201 - 43,201 - 43,201 - (98) 43,102
HUMAN RESOURCES ESI F3PCR102N2 BILLING OF CUSTOMERS-ENOI (AUT DIRCTENO 105,024 - 105,024 105,024 - - - -
HUMAN RESOURCES ESI F3PCR10302 REGION CUSTOMER SERVICES - SOU CUSESOUT 87,603 - 87,603 87,603 - - - -
HUMAN RESOURCES ESI F3PCR10310 CUSTOMER RELATIONS - SOUTHERN CUSESOUT 170,328 - 170,328 170,328 - - - -
HUMAN RESOURCES ESI F3PCR10360 CUSTOMER ACCOUNTING CUSTEGOP 60,048 - 60,048 51,753 8,295 - (19) 8,276
HUMAN RESOURCES ESI F3PCR10362 MAJOR ACCOUNTS BILLING MACCTALL 124,679 - 124,679 106,780 17,899 - (42) 17,857
HUMAN RESOURCES ESI F3PCR10363 CUSTOMER ACCT SVCS- ELI & ENOI CUSEGNL 228 - 228 228 - - - -
HUMAN RESOURCES ESI F3PCR10367 REVENUE ASSURANCE - EMI DIRCTEMI 46,157 - 46,157 46,157 - - - -
HUMAN RESOURCES ESI F3PCR10370 CUST ACCTG SRVS - EMI WORK ALL DIRCTEMI 17,039 - 17,039 17,039 - - - -
HUMAN RESOURCES ESI F3PCR10385 REVENUE ASSURANCE - ENOI DIRCTENO 9,826 - 9,826 9,826 - - - -
HUMAN RESOURCES ESI F3PCR12573 Nat'l Accts Sales & Mktg MACCTALL 40,655 - 40,655 34,753 5,902 - (14) 5,888
HUMAN RESOURCES ESI F3PCR12575 LA ECONOMIC DEVELOPMENT PROGRA CUSELGLA 269,411 - 269,411 269,411 - - - -
HUMAN RESOURCES ESI F3PCR12600 Major Accts Sales & Mktg - exc MACCTXTX 123 - 123 123 - - - -
HUMAN RESOURCES ESI F3PCR12602 Major Accts Sales & Mktg - inc MACCTALL 98,718 - 98,718 84,544 14,174 - (34) 14,140
HUMAN RESOURCES ESI F3PCR29324 REVENUE ASSURANCE - ADM. CUSTEGOP 222,177 - 222,177 191,478 30,698 - (73) 30,625
HUMAN RESOURCES ESI F3PCR40085 ENTERGY CORPORATION COMMUNICAT DIRCTETR 149,859 - 149,859 149,859 - - - -
HUMAN RESOURCES ESI F3PCR40118 UTILITY COMMUNICATIONS CUSTEGOP 97,248 - 97,248 83,818 13,431 - (31) 13,400
HUMAN RESOURCES ESI F3PCR40126 ENTERGY NEW ORLEANS COMMUNICAT DIRCTENO 12,702 - 12,702 12,702 - - - -
HUMAN RESOURCES ESI F3PCR40128 ENTERGY ARKANSAS COMMUNICATION DIRCTEAI 2,690 - 2,690 2,690 - - - -
HUMAN RESOURCES ESI F3PCR40136 ENTERGY MISSISSIPPI COMMUNICAT DIRCTEMI 910 - 910 910 - - - -
HUMAN RESOURCES ESI F3PCR40137 ELI+EGSI-LA COMMUNICATIONS CUSELGLA 60,550 - 60,550 60,550 - - - -
HUMAN RESOURCES ESI F3PCR40143 METRO REGION COMMUNICATIONS CUSEMETR - - - - - - - -
HUMAN RESOURCES ESI F3PCR40170 EOI COMMUNICATIONS DIRCTEOI 98,420 - 98,420 98,420 - - - -
HUMAN RESOURCES ESI F3PCR40171 W3 COMMUNICATIONS DIRCTEOI 23,066 - 23,066 23,066 - - - -
HUMAN RESOURCES ESI F3PCR40172 RB COMMUNICATIONS DIRCTEOI 17,352 - 17,352 17,352 - - - -
HUMAN RESOURCES ESI F3PCR40430 EMPLOYEE COMM (REGULATED COMPA EMPLOREG 9,762 - 9,762 9,140 622 - (1) 621
HUMAN RESOURCES ESI F3PCR40500 EMPLOYEE COMM (REG + UNREG COM EMPLOYAL 88,136 - 88,136 83,945 4,191 (17) (10) 4,165
HUMAN RESOURCES ESI F3PCR40520 FOSSIL COMMUNICATIONS CAPAOPCO 21,310 - 21,310 19,006 2,304 - (5) 2,299
HUMAN RESOURCES ESI F3PCR53013 BATON ROUGE LEAD CSM - ESI CUSESOUT 77,394 - 77,394 77,394 - - - -
HUMAN RESOURCES ESI F3PCR53095 HEADQUARTER'S CREDIT & COLLECT CUSTEGOP 330,456 - 330,456 284,808 45,647 - (106) 45,542
HUMAN RESOURCES ESI F3PCR53291 ESI REMITTANCE PROCESSING CUSEOPCO 215,618 - 215,618 183,773 31,845 - (74) 31,772
HUMAN RESOURCES ESI F3PCR56136 BUSINESS OFFICE STUDY - ENOI DIRCTENO 9,702 - 9,702 9,702 - - - -
HUMAN RESOURCES ESI F3PCR56240 BILLING & PAYMENT SOLUTIONS - DIRCTEAI 1,323 - 1,323 1,323 - - - -
HUMAN RESOURCES ESI F3PCR56241 BILLING & PAYMENT SOLUTIONS - DIRCTELI 4,153 - 4,153 4,153 - - - -
8-417
HUMAN RESOURCES ESI F3PCR56242 BILLING & PAYMENT SOLUTIONS - DIRCTEMI 27 - 27 27 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCR56243 BILLING & PAYMENT SOLUTIONS - DIRCTENO 12 - 12 12 - - - -
HUMAN RESOURCES ESI F3PCR56244 BILLING & PAYMENT SOLUTIONS - DIRECTLG 1,339 - 1,339 1,339 - - - -
HUMAN RESOURCES ESI F3PCR56245 BILLING & PAYMENT SOLUTIONS - DIRECTTX 2,250 - 2,250 - 2,250 - (5) 2,245
ESI F3PCR57265 CUSEOPCO 94,274 - 94,274 80,351 13,923 - (32) 13,891
Exhibit KGG-B
HUMAN RESOURCES INTERVAL BILLING DATA - ESI
Page 35 of 58
HUMAN RESOURCES ESI F3PCR73320 SYSTEM DEVELOP & PROJ MGMT CUSTEGOP 152,535 - 152,535 131,460 21,076 - (48) 21,027
HUMAN RESOURCES ESI F3PCR73322 CUSTOMER BILLING OPERATIONS AD CUSTEGOP 34,824 - 34,824 30,013 4,811 - (11) 4,800
HUMAN RESOURCES ESI F3PCR73323 FIELD METER READING SUPPORT, A CUSTEGOP 228,965 - 228,965 197,339 31,626 - (74) 31,552
HUMAN RESOURCES ESI F3PCR73326 CUSTOMER SERVICE CENTER SUPPOR CUSTCALL 511,652 - 511,652 455,754 55,898 - (130) 55,768
HUMAN RESOURCES ESI F3PCR73328 FIELD METER READING SUPPORT - DIRCTEAI 30,186 - 30,186 30,186 - - - -
HUMAN RESOURCES ESI F3PCR73330 FIELD METER READING - ELI DIRCTELI 20,403 - 20,403 20,403 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCR73332 FIELD METER READING - ENOI DIRCTENO 22,473 - 22,473 22,473 - - - -
HUMAN RESOURCES ESI F3PCR73333 FIELD CREDIT & COLLECTIONS - S CUSESOUT 8,987 - 8,987 8,987 - - - -
HUMAN RESOURCES ESI F3PCR73336 FEILD METER READING - EMI DIRCTEMI 157 - 157 157 - - - -
HUMAN RESOURCES ESI F3PCR73337 INTERVAL BILLING DATA - ELI DIRCTELI 6,232 - 6,232 6,232 - - - -
HUMAN RESOURCES ESI F3PCR73338 INTERVAL BILLING DATA - ENOI DIRCTENO 6,218 - 6,218 6,218 - - - -
HUMAN RESOURCES ESI F3PCR73345 QUICK PAYMENT CENTER, ADM CUSEOPCO 36,596 - 36,596 31,190 5,406 - (13) 5,393
HUMAN RESOURCES ESI F3PCR73350 LOAD RESEARCH - EAI DIRCTEAI 1,146 - 1,146 1,146 - - - -
HUMAN RESOURCES ESI F3PCR73351 INTERVAL BILLING DATA - EMI DIRCTEMI 12,116 - 12,116 12,116 - - - -
HUMAN RESOURCES ESI F3PCR73353 FIELD CREDIT AND COLLECTIONS-E CUSEGNL 3 - 3 3 - - - -
HUMAN RESOURCES ESI F3PCR73372 LOUISIANA CUSTOMER SERVICE CEN CUSESOUT 3 - 3 3 - - - -
HUMAN RESOURCES ESI F3PCR73374 Jackson Customer Service Cente CUSTCALL 845,122 58 845,180 752,762 92,419 (21) (216) 92,181
HUMAN RESOURCES ESI F3PCR73380 CREDIT SYSTEMS CUSTEGOP 251,643 - 251,643 216,879 34,764 - (80) 34,684
HUMAN RESOURCES ESI F3PCR73381 CUSTOMER SVC CNTR CREDIT DESK CUSTEGOP 159,936 - 159,936 137,842 22,093 - (51) 22,042
HUMAN RESOURCES ESI F3PCR73382 West Monroe Customer Service C CUSTCALL 952,359 43 952,402 848,304 104,099 - (243) 103,856
HUMAN RESOURCES ESI F3PCR73390 CUSTOMER SVS CTL - ENTERGY BUS CUSTEGOP 223,557 - 223,557 192,679 30,879 - (72) 30,807
HUMAN RESOURCES ESI F3PCR73400 FIELD METER READING -TX DISTRI DIRECTTX 40,013 - 40,013 - 40,013 - (93) 39,921
HUMAN RESOURCES ESI F3PCR73401 FIELD METER READING - EGSI -LA DIRECTLG 22,337 - 22,337 22,337 - - - -
HUMAN RESOURCES ESI F3PCR73403 CUSTOMER ISSUE RESOLUTION - ES CUSTEGOP 6,584 - 6,584 5,675 910 - (2) 908
HUMAN RESOURCES ESI F3PCR73408 REV ASSURANCE EGSI - LA DIRECTLG 31,300 - 31,300 31,300 - - - -
HUMAN RESOURCES ESI F3PCR73411 REV ASSURANCE - ELI DIRCTELI 45,809 - 45,809 45,809 - - - -
HUMAN RESOURCES ESI F3PCR73412 MANAGE PERFORMANCE MEASURE & C CUSEOPCO 73,086 - 73,086 62,288 10,798 - (24) 10,773
HUMAN RESOURCES ESI F3PCR73413 MGMT PERFORMANCE MEASUREMENT-E DIRCTEAI 205 - 205 205 - - - -
HUMAN RESOURCES ESI F3PCR73414 MGMT PERFORMANCE MEASUREMENT-E DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PCR73415 MGMT PERFORMANCE MEASUREMENT-E DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PCR73417 MGMT PERFORMANCE MEASUREMENT - DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI F3PCR73433 PERFORMANCE MEASURES & COMP - DIRECTTX 241 - 241 - 241 - (1) 241
HUMAN RESOURCES ESI F3PCR73434 PERFORMANCE MEASURES & COMP- E DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PCR73492 INTERVAL BILLING DATA-ADM CUSEOPCO 12 - 12 11 2 - (0) 2
HUMAN RESOURCES ESI F3PCR80000 ETR Corporation External Affai DIRCTETR 34,969 - 34,969 34,969 - - - -
HUMAN RESOURCES ESI F3PCR80002 STRAT COMM PLANNING - EWO DIRCTEEI (5,524) - (5,524) (5,524) - - - -
HUMAN RESOURCES ESI F3PCR80010 ADVERTISING - ETR CORP DIRCTETR 21,120 - 21,120 21,120 - - - -
HUMAN RESOURCES ESI F3PCR80015 ADVERTISING - UTILITY CUSTEGOP 11,613 - 11,613 10,008 1,605 - (4) 1,601
HUMAN RESOURCES ESI F3PCR80024 GGNS COMMUNICATIONS DIRCTEOI 23,592 - 23,592 23,592 - - - -
HUMAN RESOURCES ESI F3PCR80029 ANO COMMUNICATIONS DIRCTEOI 1,324 - 1,324 1,324 - - - -
HUMAN RESOURCES ESI F3PCR80056 EMPLOYEE COMMUNICATIONS - EMI DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PCR93300 NORTHEAST NONREG NUCLEAR EXTRN DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI F3PCRA2002 ENOI RATE CASE 2002 DIRCTENO 86 - 86 86 - - - -
HUMAN RESOURCES ESI F3PCRCCS03 CCS SYSTEM SUPPORT CUSEGXTX 264,098 - 264,098 264,098 - - - -
HUMAN RESOURCES ESI F3PCRJRACA Major Accts Sales & Mktg - EAI DIRCTEAI 32,664 - 32,664 32,664 - - - -
HUMAN RESOURCES ESI F3PCRJRACG Major Accts Sales & Mktg -EGS- DIRECTLG 58,166 - 58,166 58,166 - - - -
HUMAN RESOURCES ESI F3PCRJRACL Major Accts Sales & Mktg - ELL DIRCTELI 52,056 - 52,056 52,056 - - - -
HUMAN RESOURCES ESI F3PCRJRACM Major Accts Sales & Mktg - EMI DIRCTEMI 25,443 - 25,443 25,443 - - - -
HUMAN RESOURCES ESI F3PCRJRACN Major Accts Sales & Mktg - ENO DIRCTENO 586 - 586 586 - - - -
HUMAN RESOURCES ESI F3PCRJRACT Major Accts Sales & Mktg - EGS DIRECTTX 51,773 - 51,773 - 51,773 - (119) 51,654
HUMAN RESOURCES ESI F3PCRM1005 RISK MGMT ENTERGY CORP DIRCTETR 4,358 - 4,358 4,358 - - - -
HUMAN RESOURCES ESI F3PCRM1006 EAI FOSSIL DIRCTEAI 4,043 - 4,043 4,043 - - - -
HUMAN RESOURCES ESI F3PCRM1008 ELL FOSSIL DIRCTELI 14,880 - 14,880 14,880 - - - -
HUMAN RESOURCES ESI F3PCRM1009 EMI FOSSIL DIRCTEMI 2,392 - 2,392 2,392 - - - -
HUMAN RESOURCES ESI F3PCRM1010 ENOI FOSSIL DIRCTENO 4,201 - 4,201 4,201 - - - -
HUMAN RESOURCES ESI F3PCRM1016 AUDIT ESI HUMAN RESOURCES EMPLOYAL 33,208 - 33,208 31,634 1,574 - (3) 1,570
HUMAN RESOURCES ESI F3PCRM1021 AUDIT ESI INFORMATION TECHNO DIRCTESI 180 - 180 180 - - - -
8-418
HUMAN RESOURCES ESI F3PCRM1022 AUDIT ESI LEGAL SERVICES DIRCTESI 1,188 - 1,188 1,188 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCRM1024 AUDIT ESI SUPPLY CHAIN SCPSPALL 17,656 - 17,656 15,216 2,440 - (7) 2,433
HUMAN RESOURCES ESI F3PCRM1025 AUDIT ESI CORPORATE DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI F3PCRM1026 AUDIT ESI CUSTOMER SERVICE S DIRCTESI - - - - - - - -
ESI F3PCRM1027 CAPAOPCO 6,535 - 6,535 5,829 707 - (2) 705
Exhibit KGG-B
HUMAN RESOURCES AUDIT ESI FOSSIL PLANT OPERA
Page 36 of 58
HUMAN RESOURCES ESI F3PCRM1029 AUDIT ESI JURISDICTIONAL OPE DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI F3PCRM1030 AUDIT ENTERGY ARKANSAS-PRES/ DIRCTEAI 9,193 - 9,193 9,193 - - - -
HUMAN RESOURCES ESI F3PCRM1031 AUDIT ENTERGY MISSISSIPPI-PR DIRCTEMI 2,914 - 2,914 2,914 - - - -
HUMAN RESOURCES ESI F3PCRM1032 AUDIT ENTERGY LOUISIANA-PRES DIRCTELI (8,115) - (8,115) (8,115) - - - -
HUMAN RESOURCES ESI F3PCRM1033 AUDIT ENTERGY NEW ORLEANS-PR DIRCTENO 2,704 - 2,704 2,704 - - - -
HUMAN RESOURCES ESI F3PCRM1035 AUDIT ENTERGY OPERATIONS NUC DIRCTEOI 16,505 - 16,505 16,505 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCRM1038 AUDIT ENTERGY COPR DIRCTETR 894 - 894 894 - - - -
HUMAN RESOURCES ESI F3PCRM1041 AUDIT SVCS - NUCLEAR BUSINESS DIRECT14 15,178 - 15,178 15,178 - - - -
HUMAN RESOURCES ESI F3PCRM2020 RISK MGMT ESI TRANSMISSION DIRCTESI 269 - 269 269 - - - -
HUMAN RESOURCES ESI F3PCRM2027 RISK MGMT ESI FOSSIL PLANT O CAPAOPCO 22,700 - 22,700 20,246 2,454 - (6) 2,448
HUMAN RESOURCES ESI F3PCRM2037 RISK MGMT ENTERGY ENTERPRISE DIRCTEEI 218 - 218 218 - - - -
HUMAN RESOURCES ESI F3PCRMSTAR STARS MAINTENANCE PLLOSSAL 12,186 - 12,186 10,033 2,154 - (5) 2,149
HUMAN RESOURCES ESI F3PCRNTACA Nat'l Accts Sales & Mktg - EAI DIRCTEAI 26,035 - 26,035 26,035 - - - -
HUMAN RESOURCES ESI F3PCRNTACG Nat'l Accts Sales & Mktg - EGS DIRECTLG 25,746 - 25,746 25,746 - - - -
HUMAN RESOURCES ESI F3PCRNTACL Nat'l Accts Sales & Mktg - ELL DIRCTELI 26,406 - 26,406 26,406 - - - -
HUMAN RESOURCES ESI F3PCRNTACM Nat'l Accts Sales & Mktg - EMI DIRCTEMI 18,509 - 18,509 18,509 - - - -
HUMAN RESOURCES ESI F3PCRNTACN Nat'l Accts Sales & Mktg - ENO DIRCTENO 10,260 - 10,260 10,260 - - - -
HUMAN RESOURCES ESI F3PCSAFEOM SAFETY AND ENVIROMENTAL O&M CH EMPLOYAL 138,866 - 138,866 132,268 6,597 - (15) 6,582
HUMAN RESOURCES ESI F3PCSCSCOR SUPPLY CHAIN OPERATIONS REFERE SCPSPXNC 6,419 - 6,419 5,378 1,041 - (2) 1,039
HUMAN RESOURCES ESI F3PCSYSAGR SYSTEM AGREEMENT-2001 CUSEOPCO 322,511 - 322,511 274,891 47,620 - (112) 47,508
HUMAN RESOURCES ESI F3PCSYSRAF SYSTEM REGULATORY AFFAIRS-FEDE LOADOPCO 246,676 - 246,676 208,638 38,038 - (88) 37,950
HUMAN RESOURCES ESI F3PCSYSRAS SYSTEM REGULATORY AFFAIRS-STAT CUSTEGOP 332,590 - 332,590 286,646 45,944 - (105) 45,839
HUMAN RESOURCES ESI F3PCT10322 SOUTHERN FRANCHISE DISTR OPER CUSESOUT 10,167 - 10,167 10,167 - - - -
HUMAN RESOURCES ESI F3PCT10395 CLAIMS MANAGEMENT - EAI DIRCTEAI 40,956 - 40,956 40,956 - - - -
HUMAN RESOURCES ESI F3PCT10397 CLAIMS MANAGEMENT - EMI DIRCTEMI 34,641 - 34,641 34,641 - - - -
HUMAN RESOURCES ESI F3PCT10398 CLAIMS MANGEMENT - ENOI Electr DIRCTENO 22,251 - 22,251 22,251 - - - -
HUMAN RESOURCES ESI F3PCT10399 CLAIMS MANAGEMENT - EGSL Elect DIRECTLG 30,745 - 30,745 30,745 - - - -
HUMAN RESOURCES ESI F3PCT10400 CLAIMS MANAGEMENT - ETI Texas DIRECTTX 27,113 - 27,113 - 27,113 - (61) 27,053
HUMAN RESOURCES ESI F3PCT10465 CLAIMS MANAGEMENT - ELL DIRCTELI 32,944 - 32,944 32,944 - - - -
HUMAN RESOURCES ESI F3PCT15470 OPNS INTERCONNECTION AGREEMENT TRSBLNOP 72,748 - 72,748 64,190 8,558 - (20) 8,538
HUMAN RESOURCES ESI F3PCT29320 SKILLS TRAINING CUST. SERV- HE CUSEOPCO 158,119 - 158,119 134,763 23,356 - (53) 23,303
HUMAN RESOURCES ESI F3PCT29400 OPERATIONS SAFETY - HEADQUARTE CUSTEGOP 107,357 - 107,357 92,522 14,835 - (34) 14,801
HUMAN RESOURCES ESI F3PCT29406 OPERATIONS SAFETY - TEXAS DIST DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PCT53062 TRANSPORTATION SERVICES VEHCLALL 337,839 - 337,839 296,048 41,791 (41,446) (1) 344
HUMAN RESOURCES ESI F3PCT53070 OPN, T/D SYSTEM PERFORMANCE CUSEOPCO 158,972 - 158,972 135,508 23,464 - (58) 23,406
HUMAN RESOURCES ESI F3PCT53084 ENVIRONMENTAL SUPPORT - ELI DIRCTELI 2,528 - 2,528 2,528 - - - -
HUMAN RESOURCES ESI F3PCT53085 OPN, MGR, ENVIRONMENTAL MGMT CUSEOPCO 84,238 - 84,238 71,794 12,444 - (29) 12,415
HUMAN RESOURCES ESI F3PCT53086 ENVIRONMENTAL SUPPORT - EAI DIRCTEAI 4,155 - 4,155 4,155 - - - -
HUMAN RESOURCES ESI F3PCT53088 ENVIRONMENTAL SUPPORT - EMI DIRCTEMI 510 - 510 510 - - - -
HUMAN RESOURCES ESI F3PCT53089 ENVIRONMENTAL SUPPORT - ENOI DIRCTENO 402 - 402 402 - - - -
HUMAN RESOURCES ESI F3PCT53092 ENVIRONMENTAL SUPPORT - EGSI-T DIRECTTX 2,682 - 2,682 - 2,682 - (5) 2,677
HUMAN RESOURCES ESI F3PCT53095 ENVIRONMENTAL SUPPORT - EGSI-L DIRECTLG 190 - 190 190 - - - -
HUMAN RESOURCES ESI F3PCT53130 OPN,MGR, CLAIMS MANAGEMENT CUSTEGOP 60,643 - 60,643 52,265 8,378 - (19) 8,359
HUMAN RESOURCES ESI F3PCT53250 ENVIRN MGMNT TRANS SUPPORT - E TRSBLNOP 30,730 - 30,730 27,116 3,614 - (9) 3,605
HUMAN RESOURCES ESI F3PCT53251 ENVIRN MGMT TRANSMISSION SUPP DIRCTEAI 145 - 145 145 - - - -
HUMAN RESOURCES ESI F3PCT53252 ENVIRN MGMT TRANSMISSION SUPP DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PCT53253 ENVRN MGMT TRANSMISSION SUPP E DIRCTEMI 184 - 184 184 - - - -
HUMAN RESOURCES ESI F3PCT53254 ENVRN MGMT TRANSMISSION SUPP E DIRCTENO 251 - 251 251 - - - -
HUMAN RESOURCES ESI F3PCT54052 Trans Regulatory Support/Polic TRSBLNOP 159,793 - 159,793 140,999 18,794 - (45) 18,749
HUMAN RESOURCES ESI F3PCT54065 OPNS OF PURCHASING & CONT-DCS SCMATRAN 17 - 17 15 3 - (0) 3
HUMAN RESOURCES ESI F3PCTBLLPL BELOW THE LINE - LPL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PCTDAM01 ASSEST PLANNING AND MANAGEMENT CUSEOPCO 686 - 686 584 102 - (0) 101
HUMAN RESOURCES ESI F3PCTDAM02 ASSET PLANNING & MANAGMENT - L CUSTELLA 4,136 - 4,136 4,136 - - - -
HUMAN RESOURCES ESI F3PCTDAM06 ASSET PLANNING & MGMT - LOUISI DIRCTELI 661 - 661 661 - - - -
HUMAN RESOURCES ESI F3PCTDAM09 ASSET PLANNING & MGMT - EGSI L DIRECTLG 1,107 - 1,107 1,107 - - - -
HUMAN RESOURCES ESI F3PCTDAM10 ASSET PLANNING & MGMT - ENOI DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI F3PCTDAMAG DAMAGE CLAIMS OF ENTERGY PROPE CUSTEGOP 8,984 - 8,984 7,743 1,241 - (2) 1,239
8-419
HUMAN RESOURCES ESI F3PCTDCA01 MANAGE BUDGETS - ESI CUSEOPCO 36,420 - 36,420 31,041 5,378 - (12) 5,366
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCTDCA02 MANAGE BUDGET - LOUISIANA ALL CUSTELLA 21,984 - 21,984 21,984 - - - -
HUMAN RESOURCES ESI F3PCTDCA08 MANAGE BUDGETS - Texas EGS-TX DIRECTTX 3,242 - 3,242 - 3,242 - (6) 3,236
HUMAN RESOURCES ESI F3PCTDDS07 DISTRIBUTION STANDARDS - ESI-A CUSEOPCO 17,824 - 17,824 15,192 2,632 - (6) 2,626
ESI F3PCTDDS13 CUSEOPCO - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES DISTRIBUTION WORK PROCESSES-ES
Page 37 of 58
HUMAN RESOURCES ESI F3PCTDDS23 TRANSPORTATION - ENOI DIRCTENO 53,349 - 53,349 53,349 - - - -
HUMAN RESOURCES ESI F3PCTDDS24 TRANSPORTATION- ELI DIRCTELI 190,470 - 190,470 190,470 - - - -
HUMAN RESOURCES ESI F3PCTDDS26 CUSTOMER SERVICE SUPPORT - O&M CUSTEGOP 254,553 - 254,553 219,383 35,170 - (81) 35,089
HUMAN RESOURCES ESI F3PCTDDS71 CSS MANAGE & CONSULT ARKANSAS DIRCTEAI 334 - 334 334 - - - -
HUMAN RESOURCES ESI F3PCTDDS72 CSS MANAGE & CONSULT LOUISIANA DIRCTELI 119 - 119 119 - - - -
HUMAN RESOURCES ESI F3PCTDDS73 CSS MANAGE & CONSULT MISSISSIP DIRCTEMI 283 - 283 283 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCTDDS74 CSS MANAGE & CONSULT LOUISIANA DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI F3PCTDDS76 CSS MANAGE & CONSULT TEXAS EGS DIRECTTX 334 - 334 - 334 - (1) 333
HUMAN RESOURCES ESI F3PCTDOR01 OUTAGE RESPONSE CUSTEGOP 103,530 - 103,530 89,228 14,302 - 954 15,256
HUMAN RESOURCES ESI F3PCTDPM01 SYS SERV PROJECT MANAGEMENT - CUSEOPCO 52,192 - 52,192 44,483 7,708 - (17) 7,692
HUMAN RESOURCES ESI F3PCTDPQ01 DISTR POWER QUALITY ESI CUSEOPCO 15,451 - 15,451 13,168 2,283 - (5) 2,277
HUMAN RESOURCES ESI F3PCTDPQ06 DISTR POWER QUALITY - BILL ELI DIRCTELI 2,197 - 2,197 2,197 - - - -
HUMAN RESOURCES ESI F3PCTDPQ10 DISTR POWER QUALITY - BILL ENO DIRCTENO 1,200 - 1,200 1,200 - - - -
HUMAN RESOURCES ESI F3PCTDS007 PROCESS TRAINING - EGSI-LA DIRECTLG 64 - 64 64 - - - -
HUMAN RESOURCES ESI F3PCTDS008 PROCESS TRAINING - LOUISIANA DIRCTELI 290 - 290 290 - - - -
HUMAN RESOURCES ESI F3PCTDS010 PROCESS & SKILLS TRAINING ADMI EMPLFRAN 141,796 - 141,796 122,025 19,771 - (46) 19,725
HUMAN RESOURCES ESI F3PCTDTR02 SKILLS TRAINING - ARKANSAS DIRCTEAI 42,375 - 42,375 42,375 - - - -
HUMAN RESOURCES ESI F3PCTDTR03 SKILLS TRAINING - EMI DIRCTEMI 47,286 - 47,286 47,286 - - - -
HUMAN RESOURCES ESI F3PCTDTR06 SKILLS TRAINING - EGSI TX DIRECTTX 32,166 - 32,166 - 32,166 - (74) 32,092
HUMAN RESOURCES ESI F3PCTDTR07 SKILLS TRAINING - EGSI LA DIRECTLG 14,177 - 14,177 14,177 - - - -
HUMAN RESOURCES ESI F3PCTDTR08 SKILLS TRAINING - LOUISIANA EL DIRCTELI 35,757 - 35,757 35,757 - - - -
HUMAN RESOURCES ESI F3PCTDTR09 SKILLS TRAINING - ENOI ELECTRI DIRCTENO 20,492 - 20,492 20,492 - - - -
HUMAN RESOURCES ESI F3PCTDVM01 VEGETATION MANAGMENT - ESI CUSEOPCO 66,273 - 66,273 56,484 9,789 - (23) 9,767
HUMAN RESOURCES ESI F3PCTDVM02 VEGETATION MGMT - LOUISIANA AL CUSTELLA 23,987 - 23,987 23,987 - - - -
HUMAN RESOURCES ESI F3PCTE4465 ER LIGHTING PROGRAM EXPENSE E CUSEOPCO 1,506 - 1,506 1,284 222 - (0) 222
HUMAN RESOURCES ESI F3PCTJAUSE JOINT USE WITH THIRD PARTY - E DIRCTEAI 2,276 - 2,276 2,276 - - - -
HUMAN RESOURCES ESI F3PCTJGUSE JOINT USE WITH THIRD PARTY - E DIRECTTX 1,147 - 1,147 - 1,147 - (2) 1,144
HUMAN RESOURCES ESI F3PCTJLUSE JOINT USE WITH THIRD PARTY - E DIRCTELI 1,301 - 1,301 1,301 - - - -
HUMAN RESOURCES ESI F3PCTJMUSE JOINT USE WITH THIRD PARTY - E DIRCTEMI 1,251 - 1,251 1,251 - - - -
HUMAN RESOURCES ESI F3PCTJNUSE JOINT USE WITH THIRD PARTY - E DIRCTENO 1,135 - 1,135 1,135 - - - -
HUMAN RESOURCES ESI F3PCTJTUSE JOINT USE WITH 3RD PARTIES - A CUSEOPCO 35,858 - 35,858 30,562 5,296 - (12) 5,284
HUMAN RESOURCES ESI F3PCTJUUSE JOINT USE WITH THIRD PARTY -EG DIRECTLG 1,391 - 1,391 1,391 - - - -
HUMAN RESOURCES ESI F3PCTPUBLC PUPLIC CLAIMS CUSTEGOP 2,562 - 2,562 2,208 354 - (1) 353
HUMAN RESOURCES ESI F3PCTTDS07 TRANSMISSION LINES O&M EXP - DIRCTEAI 617 - 617 617 - - - -
HUMAN RESOURCES ESI F3PCTTDS08 TRANSMISSION LINES O&M EXP - DIRCTEMI 3,427 - 3,427 3,427 - - - -
HUMAN RESOURCES ESI F3PCTTDS09 TRANSMISSION LINES O&M EXP - DIRCTELI 15,824 - 15,824 15,824 - - - -
HUMAN RESOURCES ESI F3PCTTDS10 Transmission Lines O&M Texas DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PCTTDS11 TRANSMISSION LINES O&M EXP - DIRCTENO 8,437 - 8,437 8,437 - - - -
HUMAN RESOURCES ESI F3PCTTDS12 TRANSMISSION LINES O&M EXPENS TRALINOP 161,687 - 161,687 137,619 24,068 - (56) 24,012
HUMAN RESOURCES ESI F3PCTTDS15 Transmission Lines O&M EGS LA DIRECTLG 11,110 - 11,110 11,110 - - - -
HUMAN RESOURCES ESI F3PCTTDS17 Substation Maintenance EGSI LA DIRECTLG 26,004 - 26,004 26,004 - - - -
HUMAN RESOURCES ESI F3PCTTDS19 SUBSTATION/SYSTEM PROT MAINT - DIRCTEAI 1,229 - 1,229 1,229 - - - -
HUMAN RESOURCES ESI F3PCTTDS20 SUBSTATION MAINTENANCE TRASUBOP 268,169 - 268,169 240,203 27,966 - (63) 27,904
HUMAN RESOURCES ESI F3PCTTDS21 SUBSTATION/SYSTEM PROT MAINT - DIRCTELI 34,518 - 34,518 34,518 - - - -
HUMAN RESOURCES ESI F3PCTTDS22 SUBSTATION/SYSTEM PROT MAINT - DIRCTEMI 3,662 - 3,662 3,662 - - - -
HUMAN RESOURCES ESI F3PCTTDS23 Substation Maintenance - Texas DIRECTTX 2,170 - 2,170 - 2,170 - (4) 2,166
HUMAN RESOURCES ESI F3PCTTDS24 SUBSTATION/SYSTEM PROT MAINT - DIRCTENO 21,783 - 21,783 21,783 - - - -
HUMAN RESOURCES ESI F3PCTTDS28 DISTRIBUTION O&M EXPENSE -EMI DIRCTEMI 1,570 - 1,570 1,570 - - - -
HUMAN RESOURCES ESI F3PCTTDS29 DISTRIBUTION O&M EXPENSE -ELI DIRCTELI 47,164 - 47,164 47,164 - - - -
HUMAN RESOURCES ESI F3PCTTDS30 DISTRIBUTION O&M EXPENSE -EGSI DIRECTLG 62,512 - 62,512 62,512 - - - -
HUMAN RESOURCES ESI F3PCTTDS31 DISTRIBUTION O&M EXPENSE - ENO DIRCTENO 48,740 - 48,740 48,740 - - - -
HUMAN RESOURCES ESI F3PCTTDS38 TRANSMISSION O&M MGMT/SUPPORT TRSBLNOP 1,020,324 - 1,020,324 900,291 120,033 - (274) 119,759
HUMAN RESOURCES ESI F3PCTTDS46 DISTRIBUTION O&M EXP - METRO E CUSEMETR 167,911 - 167,911 167,911 - - - -
HUMAN RESOURCES ESI F3PCTTDS47 DISTR O&M EXPENSE - LOUISIANA CUSTELLA 479,924 - 479,924 479,924 - - - -
HUMAN RESOURCES ESI F3PCTTDS51 TRANSMISSION OPERATIONS EAI DIRCTEAI 9,522 - 9,522 9,522 - - - -
HUMAN RESOURCES ESI F3PCTTDS52 Transmission Operations EGS LA DIRECTLG 148,438 - 148,438 148,438 - - - -
HUMAN RESOURCES ESI F3PCTTDS53 TRANSMISSION OPERATIONS ELI DIRCTELI 191,792 - 191,792 191,792 - - - -
8-420
HUMAN RESOURCES ESI F3PCTTDS54 TRANSMISSION OPERATIONS - EMI DIRCTEMI 7,256 - 7,256 7,256 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCTTDS55 TRANSMISSION OPERATIONS ENOI DIRCTENO 125,977 - 125,977 125,977 - - - -
HUMAN RESOURCES ESI F3PCTTDS56 Transmission Operations TEXAS DIRECTTX 153,274 - 153,274 - 153,274 - (353) 152,921
HUMAN RESOURCES ESI F3PCTTDS71 TRANSMISSION MANAGEMENT/SUPPOR DIRCTEAI 38,666 - 38,666 38,666 - - - -
ESI F3PCTTDS72 DIRECTLG 19,645 - 19,645 19,645 - - - -
Exhibit KGG-B
HUMAN RESOURCES Transmission Mgt/Support EGS L
Page 38 of 58
HUMAN RESOURCES ESI F3PCTTDS73 TRANSMISSION MANAGEMENT/SUPPOR DIRCTELI 12,174 - 12,174 12,174 - - - -
HUMAN RESOURCES ESI F3PCTTDS74 TRANSMISSION MANAGEMENT/SUPPOR DIRCTEMI 21,297 - 21,297 21,297 - - - -
HUMAN RESOURCES ESI F3PCTTDS75 TRANSMISSION MANAGEMENT/SUPPOR DIRCTENO 9,435 - 9,435 9,435 - - - -
HUMAN RESOURCES ESI F3PCTTDS76 Transmission Mgt/Support TEXAS DIRECTTX 40,889 - 40,889 - 40,889 - (88) 40,800
HUMAN RESOURCES ESI F3PCTWCOMP WORKER'S COMPENSATION CLAIMS COMCLAIM 78,578 - 78,578 72,233 6,345 - (15) 6,330
HUMAN RESOURCES ESI F3PCTXEMHI EWO MARKETING HOLDING, INC - T DIRECT4L 12,289 - 12,289 12,289 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCTXENFH ENTERGY NUC FINANCE HOLDING-TA DIRECT7A 915 - 915 915 - - - -
HUMAN RESOURCES ESI F3PCTXENFI ENTERGY NUCLEAR FINANCE, INC-T DIRECT7A 553 - 553 553 - - - -
HUMAN RESOURCES ESI F3PCTXEPGH TAX SUPPORT FOR ENTERGY POWER DIRECT8F 2,382 - 2,382 2,382 - - - -
HUMAN RESOURCES ESI F3PCTXEPGO TAX SUPPORT FOR ENTERGY POWER DIRECT8G 46,829 - 46,829 46,829 - - - -
HUMAN RESOURCES ESI F3PCTXEPRS ENTERGY POWER RS CORP - TAX SU DIRECTX6 149 - 149 149 - - - -
HUMAN RESOURCES ESI F3PCTXETLG TLG SERVICES - TAX SUPPORT DIRCLOVH 2,334 - 2,334 2,334 - - - -
HUMAN RESOURCES ESI F3PCTXII2L ETR INTL INVESTMENT NO2 LLC-TA DIRECT22 22,937 - 22,937 22,937 - - - -
HUMAN RESOURCES ESI F3PCTXIP2L ENTERGY NUC INDIAN POINT 2 LLC DIRCTENU 25,215 - 25,215 25,215 - - - -
HUMAN RESOURCES ESI F3PCTXIP3L ENT NUC INDIAN POINT3, LLC - T DIRECT77 7,704 - 7,704 7,704 - - - -
HUMAN RESOURCES ESI F3PCTXNFCO ENTERGY NUCLEAR FUELS CO - TAX DIRCTENU 695 - 695 695 - - - -
HUMAN RESOURCES ESI F3PCTXNFPL ENTERGY NUCLEAR FITZPATRICK-TA DIRECT78 32,306 - 32,306 32,306 - - - -
HUMAN RESOURCES ESI F3PCTXNHC1 ENTERGY NUCLEAR HOLDING CO #1- DIRCTENU 1,029 - 1,029 1,029 - - - -
HUMAN RESOURCES ESI F3PCTXNHC2 ENTERGY NUCLEAR HOLDING CO2-TA DIRCTENU 397 - 397 397 - - - -
HUMAN RESOURCES ESI F3PCTXNHC3 ENTERGY NUCLEAR HOLDING CO3-TA DIRECT14 10,827 - 10,827 10,827 - - - -
HUMAN RESOURCES ESI F3PCTXNHCO ENTERGY NUCLEAR HOLDING CO - T DIRECT14 210 - 210 210 - - - -
HUMAN RESOURCES ESI F3PCTXNNY1 ENTERGY NUCLEAR NY INVEST I-TA DIRCTENU 7,171 - 7,171 7,171 - - - -
HUMAN RESOURCES ESI F3PCTXNNYI ENTERGY NUC NY INVESTMENT III- DIRECT14 192 - 192 192 - - - -
HUMAN RESOURCES ESI F3PCTXNOPI ENTERGY NUCLEAR OPERATIONS-TAX DIRCTENU 8,279 - 8,279 8,279 - - - -
HUMAN RESOURCES ESI F3PCTXNPCO ENTERGY NUCLEAR POTOMAC CO-TAX DIRECT14 586 - 586 586 - - - -
HUMAN RESOURCES ESI F3PCTXNPFS ENTERGY NUCLEAR PFS CO - TAX S DIRECT14 118 - 118 118 - - - -
HUMAN RESOURCES ESI F3PCTXNVIC ENTERGY NUC VERMONT INVEST CO- DIRECT14 16,010 - 16,010 16,010 - - - -
HUMAN RESOURCES ESI F3PCTXNVYL ENTERGY NUC VERMONT YANKEE LLC DIRECT72 26,220 - 26,220 26,220 - - - -
HUMAN RESOURCES ESI F3PCTXPDCV EAM - Tax Services DIRECTXU 28,651 - 28,651 28,651 - - - -
HUMAN RESOURCES ESI F3PCTXPECC ENTERGY POWER E&C CORP - TAX S DIRECT1Q 310 - 310 310 - - - -
HUMAN RESOURCES ESI F3PCTXRESO ENTERGY RESOURCES, INC. - TAX DIRECT1B 1,315 - 1,315 1,315 - - - -
HUMAN RESOURCES ESI F3PCTXRTLB ENTERGY RETAIL TX LP-B - TAX S DIRECT96 169 - 169 169 - - - -
HUMAN RESOURCES ESI F3PCTXVHCI ENTERGY VENTURES HOLDING CO-TA DIRECT1E 10 - 10 10 - - - -
HUMAN RESOURCES ESI F3PCUD00-2 LOWENBURG 7.5 RETURN SUIT DIRCTENO 223 - 223 223 - - - -
HUMAN RESOURCES ESI F3PCUD99-2 GORDON SUIT DIRCTENO 2,841 - 2,841 2,841 - - - -
HUMAN RESOURCES ESI F3PCW10227 ENVIRONMENTAL SUPPORT - TX DIRECTTX 33,413 - 33,413 - 33,413 - (77) 33,335
HUMAN RESOURCES ESI F3PCW14171 TRAINING DEVELOPMENT CAPAOPCO 106,731 - 106,731 95,192 11,539 - (28) 11,511
HUMAN RESOURCES ESI F3PCW14172 SAFETY GROUP SERVICES CAPAOPCO 264,571 - 264,571 235,968 28,603 - (66) 28,537
HUMAN RESOURCES ESI F3PCW15745 AWARDS & RECOGNITION PROGRAM CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI F3PCW15822 RESOURCE PLANNING COORDINATOR LOADOPCO 23,138 - 23,138 19,572 3,567 - (8) 3,558
HUMAN RESOURCES ESI F3PCW15830 SYSTEM GENERATION PLANNING LOADOPCO 299,832 - 299,832 253,510 46,322 - (107) 46,215
HUMAN RESOURCES ESI F3PCW15840 PLANNING MODELING & ANALYSIS G LOADOPCO 53,970 - 53,970 45,648 8,322 - (19) 8,303
HUMAN RESOURCES ESI F3PCW18100 OPNS-GAS SUPPLY CAPXCOPC 217,021 - 217,021 187,363 29,658 - (70) 29,588
HUMAN RESOURCES ESI F3PCW18200 OPNS-OIL SUPPLY OWNISFI 26,207 - 26,207 26,207 - - - -
HUMAN RESOURCES ESI F3PCW18300 OPNS-COAL SUPPLY COALARGS 143,933 - 143,933 143,933 - - - -
HUMAN RESOURCES ESI F3PCW19501 WHOLESALE PURCHASING & SALES LOADOPCO 273,491 - 273,491 231,235 42,256 - (98) 42,158
HUMAN RESOURCES ESI F3PCW19510 ENERGY MANAGEMENT OPERATIONS LOADOPCO 414,024 - 414,024 349,684 64,340 - (143) 64,198
HUMAN RESOURCES ESI F3PCW19511 ENERGY MANAGEMENT OPERATIONS P LOADOPCO 262,710 - 262,710 222,040 40,670 - (93) 40,576
HUMAN RESOURCES ESI F3PCW19512 ENERGY MGMT - FUEL & ENERGY AN LOADOPCO 176,448 - 176,448 149,093 27,354 - (62) 27,293
HUMAN RESOURCES ESI F3PCW29607 POWER SYSTEM ACCOUNTING LOADWEPI 77,743 - 77,743 65,790 11,954 - (28) 11,925
HUMAN RESOURCES ESI F3PCW29608 TRANSMISSION POWER SYSTEM OPER LOADOPCO 3,018,597 - 3,018,597 2,551,407 467,190 - (1,069) 466,121
HUMAN RESOURCES ESI F3PCW29609 TRANS POWER SYSTEM OPERATIONS DIRCTEAI 61 - 61 61 - - - -
HUMAN RESOURCES ESI F3PCW29616 TRANS POWER SYS OPERATIONS - L DIRCTELI 47,104 - 47,104 47,104 - - - -
HUMAN RESOURCES ESI F3PCW36535 MANAGER OF COST CONTROL AND AN CAPAOPCO 203,364 - 203,364 181,378 21,986 - (51) 21,935
HUMAN RESOURCES ESI F3PCW36555 PURCHASING & CONTRACTS SUPPORT SCFSPALL 226,038 - 226,038 194,860 31,178 (14,269) (39) 16,870
HUMAN RESOURCES ESI F3PCW51400 SFI FUEL OIL O&M DIRCTSFI 51 - 51 51 - - - -
HUMAN RESOURCES ESI F3PCW54035 VICE PRESIDENT OF ENERGY MANAG LOADOPCO 7,890 - 7,890 6,685 1,205 - (2) 1,203
8-421
HUMAN RESOURCES ESI F3PCW55555 VP FOSSIL GENERATION CAPAOPCO 105,336 - 105,336 93,948 11,388 - (26) 11,362
2011 TX Rate Case
HUMAN RESOURCES ESI F3PCW58030 ENVIRONMENTAL SUPPORT - AR DIRCTEAI 105,137 - 105,137 105,137 - - - -
HUMAN RESOURCES ESI F3PCW58040 ENVIRONMENT SUPPORT - MS DIRCTEMI 69,204 - 69,204 69,204 - - - -
HUMAN RESOURCES ESI F3PCW58050 ENVIRONMENTAL SUPPORT - ELI, E CUSTELLA 122,121 - 122,121 122,121 - - - -
ESI F3PCW58075 CAPAOPCO 1,064 - 1,064 949 115 - (0) 115
Exhibit KGG-B
HUMAN RESOURCES ENVIRONMENTAL COMPLIANCE ASSES
Page 39 of 58
HUMAN RESOURCES ESI F3PCWE0010 GENERATION ASSETS MANAGEMENT CAPAOPCO 57,955 - 57,955 51,689 6,266 - (15) 6,251
HUMAN RESOURCES ESI F3PCWE0020 MGR - Business Processes CAPAOPCO 98,600 - 98,600 87,940 10,660 - (23) 10,636
HUMAN RESOURCES ESI F3PCWE0023 MP&C - PLANT OPS, ARK DIRCTEAI 30,266 - 30,266 30,266 - - - -
HUMAN RESOURCES ESI F3PCWE0024 MP&C - PLANT OPS, LA DIRCTELI 26,464 - 26,464 26,464 - - - -
HUMAN RESOURCES ESI F3PCWE0025 MP&C - PLANT OPS, MISS DIRCTEMI 27,090 - 27,090 27,090 - - - -
HUMAN RESOURCES ESI F3PCWE0026 MP&C - PLANT OPS, NOPSI DIRCTENO 13,679 - 13,679 13,679 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PCWE0027 MP&C - PLANT OPS, EGSI LOADTXLG 22,331 - 22,331 12,272 10,059 (1,913) (19) 8,126
HUMAN RESOURCES ESI F3PCWE0031 EGSI - ENGIN & TECH SUPPORT DIRECTLG 40,135 - 40,135 40,135 - - - -
HUMAN RESOURCES ESI F3PCWE0032 SAFETY PERFORMANCE RECOGNITION CAPAOPCO 164 - 164 146 18 - (0) 18
HUMAN RESOURCES ESI F3PCWE0033 SPOTLIGHT ON SAFETY PROGRAM CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI F3PCWE0034 DIRECTOR - PLANT SUPPORT CAPAOPCO 43,291 - 43,291 38,611 4,680 - (11) 4,670
HUMAN RESOURCES ESI F3PCWE0035 MANAGER - BUSINESS SUPPORT CAPAOPCO 198,384 - 198,384 176,937 21,448 - (53) 21,395
HUMAN RESOURCES ESI F3PCWE0046 PLANT SUPPORT SERVICES - BIG C ASSTTXLG 12,831 - 12,831 7,462 5,369 - (13) 5,355
HUMAN RESOURCES ESI F3PCWE0057 BRAO & TECH SUPPORT ROUTINE/DI DIRECTLG 33,501 - 33,501 33,501 - - - -
HUMAN RESOURCES ESI F3PCWE0058 AWARDS & RECOGNITIONS PROGRAM LOADOPCO 0 - 0 0 0 - - 0
HUMAN RESOURCES ESI F3PCWE0063 EMO APPLICATION SUPPORT LOADOPCO 888 - 888 756 133 - (0) 132
HUMAN RESOURCES ESI F3PCWE0064 LONG TERM ENERGY LOADOPCO 58,914 - 58,914 49,788 9,126 - (22) 9,104
HUMAN RESOURCES ESI F3PCWE0070 PURCHASING SUPPORT (L. BUUCK) DIRECTLG 5,297 - 5,297 5,297 - - - -
HUMAN RESOURCES ESI F3PCWE0073 FOSSIL INFORMATION TECHNOLOGY CAPAOPCO 133,752 - 133,752 119,292 14,460 - (33) 14,427
HUMAN RESOURCES ESI F3PCWE0092 EMS OPERATIONS & MAINTENANCE S LOADOPCO 167,013 - 167,013 141,221 25,791 - (59) 25,732
HUMAN RESOURCES ESI F3PCWE0111 NTEC PROJECT O&M SUPPORT-EEI DIRECT8M - - - - - - - -
HUMAN RESOURCES ESI F3PCWE0125 Six Sigma Operations SR8 LOADOPCO 66,660 - 66,660 56,424 10,237 - (24) 10,212
HUMAN RESOURCES ESI F3PCWE0133 EMO INFORMATION TECHNOLOGY SUP LOADOPCO 22,996 - 22,996 19,558 3,438 - (9) 3,429
HUMAN RESOURCES ESI F3PCWE0135 NEL. 6 JOINT OWNERSHIP PART. A DIRECTLG 969 - 969 969 - - - -
HUMAN RESOURCES ESI F3PCWE0140 EMO REGULATORY AFFAIRS LOADOPCO 95,071 - 95,071 80,437 14,635 - (35) 14,599
HUMAN RESOURCES ESI F3PCWE0151 FOSSIL DIVERSITY INITIATIVE - CAPAOPCO 1,767 - 1,767 1,576 191 - (0) 191
HUMAN RESOURCES ESI F3PCWE0155 BELOW THE LINE - ENVIRONMENTAL CAPAOPCO 770 - 770 687 83 (83) - -
HUMAN RESOURCES ESI F3PCWE0169 ENTERGY THERMAL O&M MGMT SERVI DIRECT66 - - - - - - - -
HUMAN RESOURCES ESI F3PCWE0171 EPOUS MANAGEMENT SUPPORT DIRECT8M - - - - - - - -
HUMAN RESOURCES ESI F3PCWE0187 FOSSIL IT SUPPORT FOR 2003-200 CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI F3PCWE0200 E&C Technical Support-SU1 CAPAOPCO 346,506 - 346,506 309,045 37,461 - (84) 37,377
HUMAN RESOURCES ESI F3PCWE0268 ENVIRONMENTAL SUPPORT-DIRECTOR CAPAOPCO 54,509 - 54,509 48,616 5,893 - (14) 5,879
HUMAN RESOURCES ESI F3PCWE0288 VP POWER PLANT OPS CAPAOPCO 54,053 - 54,053 48,210 5,844 - (13) 5,831
HUMAN RESOURCES ESI F3PCWE0289 DIRECTOR - BUSINESS SERVICE CAPAOPCO 63,847 - 63,847 56,945 6,903 - (16) 6,886
HUMAN RESOURCES ESI F3PCWEC601 ENVIRONMENTAL SERVICES ADMINIS CAPAOPCO 51,069 - 51,069 45,548 5,521 - (13) 5,508
HUMAN RESOURCES ESI F3PCWEC680 WASTE PROGRAMS - FOSSIL CAPAOPCO 20,639 - 20,639 18,408 2,231 - (5) 2,226
HUMAN RESOURCES ESI F3PCWEC685 AIR PROGRAMS FOSSIL CAPAOPCO 38,686 - 38,686 34,504 4,182 - (10) 4,172
HUMAN RESOURCES ESI F3PCWEC686 WATER PROGRAMS - FOSSIL CAPAOPCO 12,718 - 12,718 11,343 1,375 - (3) 1,372
HUMAN RESOURCES ESI F3PCWEC687 RESPONSE PROGRAMS - FOSSIL CAPAOPCO 22,838 - 22,838 20,369 2,469 - (6) 2,463
HUMAN RESOURCES ESI F3PCWEC688 CONTINUOUS AIR EMISSION MONITO CAPAOPCO 68,644 - 68,644 61,223 7,421 - (17) 7,404
HUMAN RESOURCES ESI F3PCWEC690 ENVIRONMENTAL TRAINING PLAN CAPAOPCO 151 - 151 135 16 - (3) 14
HUMAN RESOURCES ESI F3PCWN0046 PROPERTY&LIABILITY INS POLICY DIRECTLG 907 - 907 907 - - - -
HUMAN RESOURCES ESI F3PCWN0064 NISCO LEGAL DEPARTMENT LITIGAT DIRECTLG 1,150 - 1,150 1,150 - - - -
HUMAN RESOURCES ESI F3PCWS0327 SAIC LABOR CHARGES TO PMDC CAPAOPCO 3,122 - 3,122 2,784 338 - (1) 337
HUMAN RESOURCES ESI F3PCZG0794 WF1 Outage--Boiler & Auxi iari DIRCTELI 433 - 433 433 - - - -
HUMAN RESOURCES ESI F3PCZG0797 WF2 Turbine Valves 2006/2009 DIRCTELI 3,251 - 3,251 3,251 - - - -
HUMAN RESOURCES ESI F3PCZGASAG GAS ADMINISTRATIVE CUSGOPCO 156,169 - 156,169 156,169 - - - -
HUMAN RESOURCES ESI F3PCZGASVP GAS OPERATIONS ESI VP MANAGEME CUSGOPCO 7,593 - 7,593 7,593 - - - -
HUMAN RESOURCES ESI F3PCZU1571 EGSI TX FUEL RELATED MATTERS DIRECTTX 23,118 - 23,118 - 23,118 - (48) 23,069
HUMAN RESOURCES ESI F3PCZU1580 EGSI/LA -- GAS RATE CASE DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PCZU1582 EGSI LA 3RD EARNINGS REVIEW DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PCZU1603 LP&L/LPSC EARNINGS REVIEW DOC DIRCTELI 4,456 - 4,456 4,456 - - - -
HUMAN RESOURCES ESI F3PP1CDETR Corp Dvlpmnt - Entergy Corp DIRCTETR 98,361 - 98,361 98,361 - - - -
HUMAN RESOURCES ESI F3PP1E2EPM End-to-End Process Mgmnt LVLSVCAL 33,142 222 33,364 30,199 3,166 (2) (6) 3,158
HUMAN RESOURCES ESI F3PP1TWEED Project Tweed DIRCTETR 143,238 71 143,308 143,308 - - - -
HUMAN RESOURCES ESI F3PP33SCAR Storm Cost Accounting Readines CUSEOPCO 11,819 - 11,819 10,073 1,746 (23) (3) 1,720
HUMAN RESOURCES ESI F3PP3RGNF2 Pilgrim Global Nuclear Fuel DIRECT57 674 - 674 674 - - - -
8-422
HUMAN RESOURCES ESI F3PP451901 GENERAL OUTAGE SUPPORT DIRECT72 9,346 - 9,346 9,346 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PP4R9885 FORCE ON FORCE EXERCISE DIRECT72 16,922 - 16,922 16,922 - - - -
HUMAN RESOURCES ESI F3PP4R9886 TRITIUM DETECTION INVESTIGATIO DIRECT72 58,285 - 58,285 58,285 - - - -
HUMAN RESOURCES ESI F3PP4R9951 PSB Docket 7600 DIRECT72 3,591 - 3,591 3,591 - - - -
ESI F3PP4R9952 DIRECT72 546 - 546 546 - - - -
Exhibit KGG-B
HUMAN RESOURCES Tritium Discovery Well GZ-24
Page 40 of 58
HUMAN RESOURCES ESI F3PP4RGNF2 VY Global Nuclear Fuel DIRECT72 674 - 674 674 - - - -
HUMAN RESOURCES ESI F3PP6H0PAL Direct Support to Palisades DIRECTNA 83,264 - 83,264 83,264 - - - -
HUMAN RESOURCES ESI F3PP6HGAMA ENNE BWR Global Nuclear Fuel DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI F3PP6HHOST ENNE Hosting/server support/SO DIRCTENU 5,074 - 5,074 5,074 - - - -
HUMAN RESOURCES ESI F3PP6HINDS Indus Passport DIRCTENU 13,997 - 13,997 13,997 - - - -
HUMAN RESOURCES ESI F3PP6HPLSE Analysis of Contractor secur v DIRECTNA 1,016 - 1,016 1,016 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PP6HSPES IP2 / IP3 SPEDES Permit DIRCTENU 11,283 - 11,283 11,283 - - - -
HUMAN RESOURCES ESI F3PP6WAREH MATERIAL CONTROL DIRECT77 4,977 - 4,977 4,977 - - - -
HUMAN RESOURCES ESI F3PP781901 General Outage Support Activit DIRECT78 11,101 - 11,101 11,101 - - - -
HUMAN RESOURCES ESI F3PP781904 In-Service Inspections IWE/IWL DIRECT78 4,127 - 4,127 4,127 - - - -
HUMAN RESOURCES ESI F3PP78PTRX Potential Transformer Work DIRECT78 1,981 - 1,981 1,981 - - - -
HUMAN RESOURCES ESI F3PP7NFONF Secur ty Force on Force Drills DIRECT78 5,731 - 5,731 5,731 - - - -
HUMAN RESOURCES ESI F3PP7NXFMR Stn Reserve Transformer Prep DIRECT78 - - - - - - - -
HUMAN RESOURCES ESI F3PP7RGNF2 JAF Global Nuclear Fuel DIRECT78 669 - 669 669 - - - -
HUMAN RESOURCES ESI F3PPADSENI Analytic/Decision Support-ENI DIRCTENU 74,798 - 74,798 74,798 - - - -
HUMAN RESOURCES ESI F3PPADSENT Analytic/Decision Support-Ente ASSTSALL 102,231 - 102,231 92,028 10,204 - (24) 10,180
HUMAN RESOURCES ESI F3PPADSREG Analytic/Decision Support-Util ASSTSREG 39,016 - 39,016 33,356 5,660 - (15) 5,645
HUMAN RESOURCES ESI F3PPADTFL9 ELL Fuel Audit 2005-2009 DIRCTELI 9,024 - 9,024 9,024 - - - -
HUMAN RESOURCES ESI F3PPAMIEXN AMI Pilot ENO A&G Exp non-incr DIRCTENO (16,867) - (16,867) (16,867) - - - -
HUMAN RESOURCES ESI F3PPAMISTG AMI Strategy Expense CUSEOPCO 88,190 1 88,191 75,171 13,020 - (33) 12,987
HUMAN RESOURCES ESI F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL 15,002 - 15,002 14,294 708 - - 708
HUMAN RESOURCES ESI F3PPAPSCLG APSC Complaint - FERC Investig CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI F3PPBL1425 Below the Line-LG000 & L0000 S CUSELGLA - - - - - - - -
HUMAN RESOURCES ESI F3PPBLANCO Project White DIRCTETR 37,212 - 37,212 37,212 - - - -
HUMAN RESOURCES ESI F3PPBOCE01 Operating Committee LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI F3PPC31258 CEO MEETINGS WITH EMPLOYEES EMPLOYAL 114 - 114 109 5 - (0) 5
HUMAN RESOURCES ESI F3PPCAO001 Chief Administrative Officer ASSTSALL 195,960 1,365 197,325 177,695 19,630 - (18) 19,612
HUMAN RESOURCES ESI F3PPCCS010 Climate Consulting Services ASSTSALL 43,435 - 43,435 39,107 4,328 - (10) 4,317
HUMAN RESOURCES ESI F3PPCOO001 CHIEF OPERATING OFFICER ASSTSALL 83,855 - 83,855 75,504 8,351 - (19) 8,332
HUMAN RESOURCES ESI F3PPCOS09G EGSL Cost of Service (TY 2009) DIRECTLG 25 - 25 25 - - - -
HUMAN RESOURCES ESI F3PPCOS09L ELL Cost of Service (TY 2009) DIRCTELI 25 - 25 25 - - - -
HUMAN RESOURCES ESI F3PPCPLITA 2009 Fall Lighting Campaign EA DIRCTEAI 2,226 - 2,226 2,226 - - - -
HUMAN RESOURCES ESI F3PPCPLITG 2009 Fall Lighting Campaign EG DIRECTLG 2,893 - 2,893 2,893 - - - -
HUMAN RESOURCES ESI F3PPCPLITL 2009 Fall Lighting Campaign EL DIRCTELI 5,096 - 5,096 5,096 - - - -
HUMAN RESOURCES ESI F3PPCPLITM 2009 Fall Lighting Campaign EM DIRCTEMI 2,498 - 2,498 2,498 - - - -
HUMAN RESOURCES ESI F3PPCPLITN Lighting Campaign ENOI DIRCTENO 2,703 - 2,703 2,703 - - - -
HUMAN RESOURCES ESI F3PPCPMUTL CORPORATE PERFORMANCE MGMT UTL EMPXRTNC 4,353 - 4,353 3,959 394 - (1) 393
HUMAN RESOURCES ESI F3PPCRENEW Cooper Contract Renewal DIRECT7T 6,194 - 6,194 6,194 - - - -
HUMAN RESOURCES ESI F3PPCRPSTM ( ) Corporate O&M Storm Supp LVLSVCAL 916 105 1,022 925 96 - 2 98
HUMAN RESOURCES ESI F3PPCSE021 SH&E Compliance Audits - ETI DIRECTTX 494 - 494 - 494 - (1) 493
HUMAN RESOURCES ESI F3PPCSE076 SH&E Compliance Audits - ELI DIRCTELI 1,794 - 1,794 1,794 - - - -
HUMAN RESOURCES ESI F3PPCSE078 SH&E Compliance Audits - EAI DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F3PPCSE083 SH&E Compliance Audits - ENFZ DIRECT78 879 - 879 879 - - - -
HUMAN RESOURCES ESI F3PPCYBERV Cyber Vulnerability Assessment LOADOPCO 5,401 - 5,401 4,595 806 - (2) 804
HUMAN RESOURCES ESI F3PPD10115 Dist Work Mgmt O&M-DIS/DSS/ADS CUSTEGOP 31,285 - 31,285 26,965 4,320 - (10) 4,310
HUMAN RESOURCES ESI F3PPD10116 Dist Work Mgmt O&M-LAMP Street CUSEOPCO 1,854 - 1,854 1,580 274 - (1) 273
HUMAN RESOURCES ESI F3PPD10117 Dist Work Mgmt O&M-WTS Waste T CUSEOPCO 6 - 6 5 1 - (0) 1
HUMAN RESOURCES ESI F3PPD10119 Dist Work Mgmt O&M-CTS Contrac CUSTEGOP 12,017 - 12,017 10,358 1,659 - (3) 1,656
HUMAN RESOURCES ESI F3PPD10120 Dist Oper Appl O&M-AM/FM Suppo CUSTEGOP 39,887 - 39,887 34,378 5,509 - (13) 5,496
HUMAN RESOURCES ESI F3PPD10121 Dist Oper Appl O&M-AutoCAD CUSEOPCO 847 - 847 722 125 - (0) 124
HUMAN RESOURCES ESI F3PPD10123 Dist Oper Appl O&M-EPO&SAISO S CUSEOPCO 4,839 - 4,839 4,125 715 - (2) 713
HUMAN RESOURCES ESI F3PPD10124 Dist Oper Appl O&M-PDD/ECOS Sp CUSTEGOP 20,500 - 20,500 17,667 2,833 - (7) 2,826
HUMAN RESOURCES ESI F3PPD10128 ARCS/Itron/MV90 Support CUSTEGOP 3,346 - 3,346 2,885 461 - (1) 460
HUMAN RESOURCES ESI F3PPD10129 Bil ing Determinate Proc/Major CUSTEGOP 3,092 - 3,092 2,665 427 - (1) 426
HUMAN RESOURCES ESI F3PPD10130 Customer Care System Interface CUSEGXTX 3,944 - 3,944 3,944 - - - -
HUMAN RESOURCES ESI F3PPD10131 CIS/AIS & Core Support DIRECTTX 40,262 - 40,262 - 40,262 - (103) 40,159
HUMAN RESOURCES ESI F3PPD10132 Electronic Data Interchange Su CUSEOPCO 781 - 781 666 115 - (0) 115
8-423
HUMAN RESOURCES ESI F3PPD10133 Internet B ll Presentment & Pm CUSEGXTX 536 - 536 536 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPD10134 MAB Load Research Support CUSTEGOP 2,251 - 2,251 1,940 311 - (1) 310
HUMAN RESOURCES ESI F3PPD10137 Bill Delivery Support CUSEGXTX 33,661 - 33,661 33,661 - - - -
HUMAN RESOURCES ESI F3PPD10139 Mobius Support CUSTEGOP 26 - 26 22 4 - (0) 4
ESI F3PPD10140 CUSEOPCO 12,310 - 12,310 10,490 1,820 - (4) 1,816
Exhibit KGG-B
HUMAN RESOURCES Large Power Bi ling System for
Page 41 of 58
HUMAN RESOURCES ESI F3PPD10141 CIMS Support CUSEGXTX 137 - 137 137 - - - -
HUMAN RESOURCES ESI F3PPD10142 Customer Service Field Applica CUSTEGOP 664 - 664 572 92 - (0) 91
HUMAN RESOURCES ESI F3PPD10143 Mgr. Gen & Admin - Cust System CUSTEGOP 16 - 16 14 2 - (0) 2
HUMAN RESOURCES ESI F3PPD10146 Dist Work Mgmt-Cyndrus Support VEHCLALL 1,414 - 1,414 1,239 174 - (0) 174
HUMAN RESOURCES ESI F3PPD10147 Regulatory Litigation Support CUSTEGOP 5 - 5 5 1 - (0) 1
HUMAN RESOURCES ESI F3PPD10150 TaxWare Support CUSTEGOP 1,835 - 1,835 1,582 253 - (1) 252
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPD10158 CCS Agent Care System CUSEGXTX 16,200 - 16,200 16,200 - - - -
HUMAN RESOURCES ESI F3PPD10160 Mgr Gen & Admin-Reporting&Anal CUSTEGOP 24,145 - 24,145 20,810 3,335 - (8) 3,328
HUMAN RESOURCES ESI F3PPD10161 ePlus (Web Self Service) Suppo CUSTEGOP 5,797 - 5,797 4,998 799 - (2) 797
HUMAN RESOURCES ESI F3PPD10163 Economic Development Support CUSTEGOP 11 - 11 9 2 - (0) 1
HUMAN RESOURCES ESI F3PPD10165 Trans Work Mgmt App Support TRSBLNOP 46,310 - 46,310 40,860 5,450 - (12) 5,438
HUMAN RESOURCES ESI F3PPD10166 Gen & Admin - Customer Mgmt. S CUSTEGOP 18,179 - 18,179 15,658 2,521 - (4) 2,518
HUMAN RESOURCES ESI F3PPDBNVIT Defined Benef t New Vendor Ini EMPLOYAL 2,785 - 2,785 2,655 130 - - 130
HUMAN RESOURCES ESI F3PPDERNNE Nuclear NE Derivatives Complia DIRCTENU 13,306 - 13,306 13,306 - - - -
HUMAN RESOURCES ESI F3PPDIBEWM EMI-IBEW Entergy Contract Nego DIRCTEMI 86,520 7,450 93,970 93,970 - - - -
HUMAN RESOURCES ESI F3PPDOWPPA Dow 3 Year PPA (2011-2014) DIRECTLG 977 - 977 977 - - - -
HUMAN RESOURCES ESI F3PPDSMALL DSM/Energy Efficiency -All Jur CUSTEGOP 518 - 518 446 72 - (72) -
HUMAN RESOURCES ESI F3PPE01600 FERC Compliance Plan LOADOPCO 5,228 - 5,228 4,435 793 - (2) 792
HUMAN RESOURCES ESI F3PPE13807 General Legal Services - EAM DIRECTXU 19,994 - 19,994 19,994 - - - -
HUMAN RESOURCES ESI F3PPE14430 EAI United Way Meeting Expense 178 - 178 178 - - - -
HUMAN RESOURCES ESI F3PPE14432 EAI SPP RTO Study DIRCTEAI 1,267 - 1,267 1,267 - - - -
HUMAN RESOURCES ESI F3PPE14434 EAI POST SYS AGMT INCREMENTAL DIRCTEAI 11,053 - 11,053 11,053 - - - -
HUMAN RESOURCES ESI F3PPE14435 EAI POST SYS AGMT NON-INCREMEN DIRCTEAI 532 - 532 532 - - - -
HUMAN RESOURCES ESI F3PPE14436 EAI MISO RTO STUDY DIRCTEAI 175 - 175 175 - - - -
HUMAN RESOURCES ESI F3PPE98GSN Integrated Energy Mgmt ENOI Ga DIRCTENO 1,790 - 1,790 1,790 - - - -
HUMAN RESOURCES ESI F3PPE9974N Utl ECI Continuing Improve ENO DIRCTENO 5,455 - 5,455 5,455 - - - -
HUMAN RESOURCES ESI F3PPE9974S Utl ECI Continuing Improve ESI CUSEOPCO 157,065 - 157,065 133,863 23,202 - (53) 23,149
HUMAN RESOURCES ESI F3PPE997LA ECI Continue Improve LA (G,L,N CUSTELLA 60,898 - 60,898 60,898 - - - -
HUMAN RESOURCES ESI F3PPE9981A Integrated Energy Mgmt EAI DIRCTEAI 165 - 165 165 - - - -
HUMAN RESOURCES ESI F3PPE9981G Integrated Energy Mgmt EGSL DIRECTLG 1,209 - 1,209 1,209 - - - -
HUMAN RESOURCES ESI F3PPE9981L Integrated Energy Mgmt ELL DIRCTELI 1,162 - 1,162 1,162 - - - -
HUMAN RESOURCES ESI F3PPE9981M Integrated Energy Mgmt EMI DIRCTEMI 89 - 89 89 - - - -
HUMAN RESOURCES ESI F3PPE9981N Integrated Energy Mgmt ENOI el DIRCTENO 12,268 - 12,268 12,268 - - - -
HUMAN RESOURCES ESI F3PPE9981S Integrated Energy Mgmt ESI CUSEOPCO 248,314 - 248,314 211,647 36,667 - (89) 36,578
HUMAN RESOURCES ESI F3PPE9981T Integrated Energy Mgmt ETI DIRECTTX 13 - 13 - 13 - (0) 13
HUMAN RESOURCES ESI F3PPE99GAS Utl ECI Continuing Improve GAS CUSGOPCO 564 - 564 564 - - - -
HUMAN RESOURCES ESI F3PPEAI011 EAI 2011 Rate Filing DIRCTEAI 5,572 - 5,572 5,572 - - - -
HUMAN RESOURCES ESI F3PPEAIMIS MISO Transition EAI Path 1 cos DIRCTEAI 8,875 - 8,875 8,875 - - - -
HUMAN RESOURCES ESI F3PPEAIPAT Maintain EAI Paths 2 and 3 RTO DIRCTEAI 841 - 841 841 - - - -
HUMAN RESOURCES ESI F3PPEAM022 EAM ADMINISTRATIVE SUPPORT DIRECTXU 16,553 - 16,553 16,553 - - - -
HUMAN RESOURCES ESI F3PPEAM032 EAM - Project White Deer DIRECTXU 94 - 94 94 - - - -
HUMAN RESOURCES ESI F3PPEASTIN Willard Eastin etal LVLSVCAL 705 - 705 638 67 - (0) 67
HUMAN RESOURCES ESI F3PPEDEH04 Entergy District Energy Holdin DIRECT66 1,186 - 1,186 1,186 - - - -
HUMAN RESOURCES ESI F3PPEGSFRP EGSI LPSC Formula Rate Plan Fi DIRECTLG 15,471 - 15,471 15,471 - - - -
HUMAN RESOURCES ESI F3PPEGSJSP EGS Separation Plan Subdocket DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PPEGSLMI MISO Transition EGSL costs DIRECTLG 25 - 25 25 - - - -
HUMAN RESOURCES ESI F3PPELEGAS ENO Elec & ENO EGS Gas Expense CUSENLGG 5,451 - 5,451 5,451 - - - -
HUMAN RESOURCES ESI F3PPELLALG ELL Algiers Specific Rate Issu DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPELLMIS MISO Transition ELL costs DIRCTELI 11 - 11 11 - - - -
HUMAN RESOURCES ESI F3PPELLSEC ELL Securitization H.Gustav&Ik DIRCTELI 13,890 - 13,890 13,890 - - - -
HUMAN RESOURCES ESI F3PPEMI381 EMI-2010 PMR Docket 2008-UN-38 DIRCTEMI 1,327 - 1,327 1,327 - - - -
HUMAN RESOURCES ESI F3PPEMI388 EMI-2010 FRP Docket 2008-UN-38 DIRCTEMI 7,596 - 7,596 7,596 - - - -
HUMAN RESOURCES ESI F3PPEMI884 EMI-2010 ECR Docket 2008-UN-88 DIRCTEMI 10,431 - 10,431 10,431 - - - -
HUMAN RESOURCES ESI F3PPEMIMIS MISO Transition EMI costs DIRCTEMI 1,017 - 1,017 1,017 - - - -
HUMAN RESOURCES ESI F3PPEMISAS EMI's Stand Alone Structure DIRCTEMI 1,983 - 1,983 1,983 - - - -
HUMAN RESOURCES ESI F3PPENEREF ENO Energy Efficiency Project DIRCTENO 39 - 39 39 - - - -
HUMAN RESOURCES ESI F3PPENESMT CNO Ener Smart N O Ener Eff Pr DIRCTENO 5,252 - 5,252 5,252 - - - -
8-424
HUMAN RESOURCES ESI F3PPENN004 Entergy Nuclear Nebraska, LLC DIRECT7T 3,723 - 3,723 3,723 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPENOFRP ENO Annual FRP Filing 2010-12 DIRCTENO 54,863 - 54,863 54,863 - - - -
HUMAN RESOURCES ESI F3PPENOIMI MISO Transition ENOI costs DIRCTENO 30 - 30 30 - - - -
HUMAN RESOURCES ESI F3PPENSMPR Energy Smart Programs DIRCTENO 1,693 - 1,693 1,693 - - - -
ESI F3PPEPGC04 DIRECTVB 770 - 770 770 - - - -
Exhibit KGG-B
HUMAN RESOURCES EAM Restructuring
Page 42 of 58
HUMAN RESOURCES ESI F3PPEPI001 Environmental Programs & Infra CAPAOPCO 2,245 - 2,245 2,002 243 - (2) 241
HUMAN RESOURCES ESI F3PPEQHR01 HR - EQUAGEN DIRCTENU 6,731 - 6,731 6,731 - - - -
HUMAN RESOURCES ESI F3PPERFXXQ Electronic Request for X SCPSPALL 12,491 - 12,491 10,996 1,495 (47) (3) 1,445
HUMAN RESOURCES ESI F3PPESLNNR ESL Nuc Northeast Retail DIRECT95 7,568 - 7,568 7,568 - - - -
HUMAN RESOURCES ESI F3PPETEGSL Executive Timesheets- EGSL DIRECTLG 728 - 728 728 - - - -
HUMAN RESOURCES ESI F3PPETENOI Executive Timesheet- ENOI DIRCTENO 3,578 - 3,578 3,578 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPETHICS Ethics Line Investigations EMPLOYAL 80,043 - 80,043 76,241 3,803 - (9) 3,794
HUMAN RESOURCES ESI F3PPETIMIS MISO Transition ETI costs DIRECTTX 2,029 - 2,029 - 2,029 - (2,029) -
HUMAN RESOURCES ESI F3PPETRNUC Executive Timesheets- Reg Nuc DIRCTEOI 4,090 - 4,090 4,090 - - - -
HUMAN RESOURCES ESI F3PPETSEAI Executives Time and Expenses-E DIRCTEAI 5,980 - 5,980 5,980 - - - -
HUMAN RESOURCES ESI F3PPETSELI Executive Timesheets- ELI DIRCTELI 5,390 - 5,390 5,390 - - - -
HUMAN RESOURCES ESI F3PPETSEMI Executive Timesheets- EMI DIRCTEMI 2,294 - 2,294 2,294 - - - -
HUMAN RESOURCES ESI F3PPETSETI Executive Time and Expenses-ET DIRECTTX 6,685 - 6,685 - 6,685 - (14) 6,671
HUMAN RESOURCES ESI F3PPETSETR Executive Timesheets-ETR DIRCTETR 277,091 17,607 294,698 294,698 - - - -
HUMAN RESOURCES ESI F3PPETSNRG Executive Timesheets- Non Reg DIRCTENU 7,380 - 7,380 7,380 - - - -
HUMAN RESOURCES ESI F3PPETSREG Executive Timesheets- Reg Co's CUSTEGOP 16,327 - 16,327 14,072 2,255 - (5) 2,250
HUMAN RESOURCES ESI F3PPETXSEC ETI Securitization Hurricane I DIRECTTX 917 - 917 - 917 18,098 (152) 18,864
HUMAN RESOURCES ESI F3PPF10611 ENNE-IP2,IP3,JAF,EVY,ENGC-Tax DIRCTENU 40,127 - 40,127 40,127 - - - -
HUMAN RESOURCES ESI F3PPF14981 FGA-Util ty CUSTEGOP 52,253 - 52,253 45,038 7,215 (7,215) - -
HUMAN RESOURCES ESI F3PPF14982 SYSTEM GOVT'L AFFAIRS - #2 CUSTEGOP 3,173 - 3,173 2,735 439 (439) - -
HUMAN RESOURCES ESI F3PPF14983 SYSTEM GOVT'L AFFAIRS - #3 CUSTEGOP 19,535 - 19,535 16,836 2,699 (2,699) - -
HUMAN RESOURCES ESI F3PPF14984 FGA-Systemwide Issues ASSTSALL 51,794 - 51,794 44,771 7,023 (7,023) - -
HUMAN RESOURCES ESI F3PPF14986 SYSTEM GOVT'L AFFAIRS - #4 CUSTEGOP 31,058 - 31,058 26,769 4,288 (4,288) - -
HUMAN RESOURCES ESI F3PPF15115 FGA-VP/General Office CUSTEGOP 21,065 - 21,065 18,155 2,910 (2,910) - -
HUMAN RESOURCES ESI F3PPF21601 Accounting Controls GENLEDAL 38,971 - 38,971 36,668 2,303 - (5) 2,297
HUMAN RESOURCES ESI F3PPF2235L EGS-LA FINANCIAL PLANNING DIRECTLG 21,318 - 21,318 21,318 - - - -
HUMAN RESOURCES ESI F3PPF2235T EGS-TX FINANCIAL PLANNING DIRECTTX 7,055 - 7,055 - 7,055 - (12) 7,043
HUMAN RESOURCES ESI F3PPF24300 RISK MGMT ESI LVLSVCAL 168 - 168 152 16 - (0) 16
HUMAN RESOURCES ESI F3PPF25020 CASH MANAGEMENT - ELH DIRECTLH 1,182 - 1,182 1,182 - - - -
HUMAN RESOURCES ESI F3PPF25022 CASH MANAGEMENT - ELP DIRECTLP 763 - 763 763 - - - -
HUMAN RESOURCES ESI F3PPF26041 Palisades - Manage External Tr DIRECTNA 4,927 - 4,927 4,927 - - - -
HUMAN RESOURCES ESI F3PPF263A2 Sect 263 A - Phase 2 DIRCTEOI 69,031 - 69,031 69,031 - - - -
HUMAN RESOURCES ESI F3PPF30128 ELL Securitization DIRCTELI 61 - 61 61 - - - -
HUMAN RESOURCES ESI F3PPF30129 EGS-LA Securitization DIRECTLG 47 - 47 47 - - - -
HUMAN RESOURCES ESI F3PPF30140 CASH MANAGEMENT - ETI DIRECTTX 4,325 - 4,325 - 4,325 - (8) 4,317
HUMAN RESOURCES ESI F3PPF30141 CASH MANAGEMENT - EGS-LA DIRECTLG 4,502 - 4,502 4,502 - - - -
HUMAN RESOURCES ESI F3PPF30142 Financing and S.T. Funding ETI DIRECTTX 6,805 - 6,805 - 6,805 - (13) 6,792
HUMAN RESOURCES ESI F3PPF30143 Financing and S.T. Funding EGS DIRECTLG 11,126 - 11,126 11,126 - - - -
HUMAN RESOURCES ESI F3PPF30144 External Trust Mgmt - ETI DIRECTTX 1,579 - 1,579 - 1,579 - (3) 1,576
HUMAN RESOURCES ESI F3PPF30145 External Trust Mgmt - EGS LA DIRECTLG 1,991 - 1,991 1,991 - - - -
HUMAN RESOURCES ESI F3PPF30146 Manage External Trusts - ETI DIRECTTX 6,950 - 6,950 - 6,950 - (14) 6,936
HUMAN RESOURCES ESI F3PPF30147 Manage External Trusts - EGS L DIRECTLG 3,714 - 3,714 3,714 - - - -
HUMAN RESOURCES ESI F3PPF30151 Risk Management Fossil- EGS LA DIRECTLG 6,560 - 6,560 6,560 - - - -
HUMAN RESOURCES ESI F3PPF30152 Risk Management Fossil- EGS TX DIRECTTX 6,583 - 6,583 - 6,583 - (13) 6,570
HUMAN RESOURCES ESI F3PPF30155 Secur tization ADM & SVC costs DIRECTTX 2,562 - 2,562 - 2,562 - (5) 2,557
HUMAN RESOURCES ESI F3PPF30162 EAI$ MM FMBS %due / / DIRCTEAI 291 - 291 291 - - - -
HUMAN RESOURCES ESI F3PPF30183 Cash Management - EGS Holdings DIRECTHH 732 - 732 732 - - - -
HUMAN RESOURCES ESI F3PPF30186 ENOI $ MM FMBS % DUE / / DIRCTENO 240 - 240 240 - - - -
HUMAN RESOURCES ESI F3PPF30196 SERI 2009 LOC Renewal DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI F3PPF30197 ETI $ MM FMBS %D DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPF30199 ELL $400MM FMBS 5.40% DUE11/1/ DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPF30207 SERI 2010 LOC Renewal DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI F3PPF30208 ELL $150MM FMBS 6% due 3/15/40 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPF30209 ELL Property Restatement DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPF30210 EMI $80MM FMBS 6.2% Due 4/15/4 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PPF30212 ETI $200MM FMBS 3.6% due 06/01 DIRECTTX 452 - 452 - 452 (370) (0) 82
HUMAN RESOURCES ESI F3PPF30219 SERI 2010 LOC Renewal DIRCTSER 441 - 441 441 - - - -
8-425
HUMAN RESOURCES ESI F3PPF30220 ETR $500MM Equity Units Notes DIRCTETR 2,121 - 2,121 2,121 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPF30226 ETR $550M 3.625% Notes due 9/1 DIRCTETR 11,158 - 11,158 11,158 - - - -
HUMAN RESOURCES ESI F3PPF30227 SERI $ MM FMBs . % due / / DIRCTSER 153 - 153 153 - - - -
HUMAN RESOURCES ESI F3PPF30228 ELL $ MM PCRB % due DIRCTELI 5,334 - 5,334 5,334 - - - -
ESI F3PPF30230 DIRECTLG 4,930 - 4,930 4,930 - - - -
Exhibit KGG-B
HUMAN RESOURCES EGSL $ MM PCRB % due / /
Page 43 of 58
HUMAN RESOURCES ESI F3PPF30238 ETI 4__MM FMBs _ _% due _/_/_ DIRECTTX 789 - 789 - 789 (733) (0) 57
HUMAN RESOURCES ESI F3PPF30242 ELL $ MM FMB.4.44% due 1/15/2 DIRCTELI 3,169 - 3,169 3,169 - - - -
HUMAN RESOURCES ESI F3PPF30243 ELL $150 MM FMB 5.875% due 6/1 DIRCTELI 3,430 - 3,430 3,430 - - - -
HUMAN RESOURCES ESI F3PPF30244 ETR $450M 5.125% Notes due 9/1 DIRCTETR 1,854 - 1,854 1,854 - - - -
HUMAN RESOURCES ESI F3PPF30245 EGSL $250MM FMB 3.95% due 10/1 DIRECTLG 2,457 - 2,457 2,457 - - - -
HUMAN RESOURCES ESI F3PPF30246 EAI $225MM FMB 5.75% due 11/1/ DIRCTEAI 3,680 - 3,680 3,680 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPF30248 EGSL $ MM PCRB . % due / DIRECTLG 65 - 65 65 - - - -
HUMAN RESOURCES ESI F3PPF30249 EAI $350MM FMB 3.75% due 2/15/ DIRCTEAI 2,776 - 2,776 2,776 - - - -
HUMAN RESOURCES ESI F3PPF30250 ENOI $25MM FMBS 5.10% due 12/1 DIRCTENO 3,981 - 3,981 3,981 - - - -
HUMAN RESOURCES ESI F3PPF30251 EMI $150MM FMBS 6.00% due 5/1/ DIRCTEMI 4,070 - 4,070 4,070 - - - -
HUMAN RESOURCES ESI F3PPF30252 EGSL $ MM FMBs . % due / / DIRECTLG 226 - 226 226 - - - -
HUMAN RESOURCES ESI F3PPF30253 ELL $ MM FMBs . % due / / DIRCTELI 1,455 - 1,455 1,455 - - - -
HUMAN RESOURCES ESI F3PPF30254 EMI 4__MM FMBs _ _% due _/_/ DIRCTEMI 230 - 230 230 - - - -
HUMAN RESOURCES ESI F3PPF30255 EAI $ MM FMBs . % due / / DIRCTEAI 581 - 581 581 - - - -
HUMAN RESOURCES ESI F3PPF30257 ELL $200MM FMB 4.8% due 5/1/20 DIRCTELI 1,125 - 1,125 1,125 - - - -
HUMAN RESOURCES ESI F3PPF30258 EMI $125MM FMBS 3.25% Due 6/1/ DIRCTEMI 1,153 - 1,153 1,153 - - - -
HUMAN RESOURCES ESI F3PPF46770 Ent Nuc Nebraska Pension & OPE DIRECT7T 260,558 - 260,558 260,558 - - - -
HUMAN RESOURCES ESI F3PPF46771 ESDCL (6H) - Pension & OPEB Ex DIRECT6H 58,632 - 58,632 58,632 - - - -
HUMAN RESOURCES ESI F3PPF46772 Ent Power Ops UK - Pension & O DIRECT8D (32,658) - (32,658) (32,658) - - - -
HUMAN RESOURCES ESI F3PPF46774 EPU Pension & OPEB Expenses DIRECT8M 69,996 - 69,996 69,996 - - - -
HUMAN RESOURCES ESI F3PPF61999 Ent Pwr Operations Corp-Tax Su DIRECTVH 272 - 272 272 - - - -
HUMAN RESOURCES ESI F3PPF62001 EPDC - Tax Services DIRECTVH 15,031 - 15,031 15,031 - - - -
HUMAN RESOURCES ESI F3PPF62443 EEI - Damhead Creek-Tax Servic DIRECTVH 4,722 - 4,722 4,722 - - - -
HUMAN RESOURCES ESI F3PPF62445 EEI - Maritza - Tax Services DIRECTVH - - - - - - - -
HUMAN RESOURCES ESI F3PPF62450 EP Edegel - Tax Service DIRECTVH 1,382 - 1,382 1,382 - - - -
HUMAN RESOURCES ESI F3PPF62471 EPGC - General Tax Advisory DIRECTVB 582 - 582 582 - - - -
HUMAN RESOURCES ESI F3PPF62580 ENT NUC POWER MARKETING, LLC-T DIRNG000 38,793 - 38,793 38,793 - - - -
HUMAN RESOURCES ESI F3PPF62599 RS Cogen/PPG-Lake Charles Tax DIRECTX6 1,184 - 1,184 1,184 - - - -
HUMAN RESOURCES ESI F3PPF72675 PS EPM Allocations Support GENLEDAL 18,016 - 18,016 16,957 1,059 - (2) 1,057
HUMAN RESOURCES ESI F3PPF72685 PS P-Card Support APTRNALL 10,582 - 10,582 9,702 880 - (2) 877
HUMAN RESOURCES ESI F3PPF72700 Cognos Reporting Support GENLEDAL 71,736 - 71,736 67,501 4,235 - (10) 4,225
HUMAN RESOURCES ESI F3PPF72701 Regulatory Reporting Support CUSTEGOP 22,559 - 22,559 19,434 3,125 - (5) 3,120
HUMAN RESOURCES ESI F3PPF99ARS Records Management-Utility Ops CUSEOPCO 13 - 13 11 2 - (0) 1
HUMAN RESOURCES ESI F3PPF99COP Records Management-Competitive DIRCTEEI 147 - 147 147 - - - -
HUMAN RESOURCES ESI F3PPF99CSF Records Management-Corporate S GENLEDAL 16 - 16 15 1 - (0) 1
HUMAN RESOURCES ESI F3PPF99CSS Records Management-CSS CUSTEGOP 2,076 - 2,076 1,789 287 - (104) 183
HUMAN RESOURCES ESI F3PPF99EAI Records Management-EAI DIRCTEAI 152 - 152 152 - - - -
HUMAN RESOURCES ESI F3PPF99ELI Records Management-ELI DIRCTELI 230 - 230 230 - - - -
HUMAN RESOURCES ESI F3PPF99EMI Records Management-EMI DIRCTEMI 111 - 111 111 - - - -
HUMAN RESOURCES ESI F3PPF99ENO Records Management-ENOI DIRCTENO 54 - 54 54 - - - -
HUMAN RESOURCES ESI F3PPF99ETX Records Management - ETX DIRECTTX 176 - 176 - 176 - (0) 176
HUMAN RESOURCES ESI F3PPF99EWC RM - Wholesale Commodity Busin SENUCALL 84 - 84 84 - - - -
HUMAN RESOURCES ESI F3PPF99EXT Records Management-External Af GENLEDAL 9 - 9 8 1 - (0) 1
HUMAN RESOURCES ESI F3PPF99FCS Records Management-F&CS GENLEDAL 451 - 451 424 27 - 12 39
HUMAN RESOURCES ESI F3PPF99FOS Records Management-Fossil CAPAOPCO 279 - 279 249 30 - (0) 30
HUMAN RESOURCES ESI F3PPF99HRA Records Management - HR & Admi GENLEDAL 586 - 586 551 34 - (0) 34
HUMAN RESOURCES ESI F3PPF99IEM Records Management - IEM GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI F3PPF99LEG Records Management-Legal Servi GENLEDAL 150 - 150 141 9 - (0) 9
HUMAN RESOURCES ESI F3PPF99MKT Records Management-Marketing CUSTEGOP 22 - 22 19 3 - (1) 2
HUMAN RESOURCES ESI F3PPF99NUC Records Management - Nuclear ( DIRCTEOI 17 - 17 17 - - - -
HUMAN RESOURCES ESI F3PPF99PMG Records Management-Perf. Manag GENLEDAL 3 - 3 3 0 - (0) 0
HUMAN RESOURCES ESI F3PPF99REG Records Management-Regulatory CUSTEGOP 5 - 5 4 1 - (0) 0
HUMAN RESOURCES ESI F3PPF99SCH Records Management - Supply Ch GENLEDAL 73 - 73 69 4 - (0) 4
HUMAN RESOURCES ESI F3PPF99SPO Records Management - SPO LOADOPCO 120 - 120 102 19 - (0) 18
HUMAN RESOURCES ESI F3PPF99TRA Records Management-Transmissio TRSBLNOP 545 - 545 481 64 - (0) 64
HUMAN RESOURCES ESI F3PPF99UGS Records Management-UtilityGp S GENLEDAL 14 - 14 13 1 - (0) 1
HUMAN RESOURCES ESI F3PPFER676 Implement FERC Order 676 NAESB LOADOPCO (5,787) - (5,787) (4,923) (864) - 7 (857)
8-426
HUMAN RESOURCES ESI F3PPFER729 Implement FERC Order 729 NERC LOADOPCO (3,374) - (3,374) (2,870) (504) - 4 (500)
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPFERSPF FERC Single Point of Failure A TRASUBOP - - - - - - - -
HUMAN RESOURCES ESI F3PPFLAD10 Fleet Invoice Process Audit 20 VEHCLALL 2,939 - 2,939 2,573 366 - (1) 365
HUMAN RESOURCES ESI F3PPFM2045 RM Entergy Thermal LLC DIRECT66 2,440 - 2,440 2,440 - - - -
ESI F3PPFRM011 DIRCTENU 37,193 - 37,193 37,193 - - - -
Exhibit KGG-B
HUMAN RESOURCES CORP RISK MGMNT SVCS-ENTERGY N
Page 44 of 58
HUMAN RESOURCES ESI F3PPFRM11A Corp Risk Mgmnt Svcs - EAI DIRCTEAI 551 - 551 551 - - - -
HUMAN RESOURCES ESI F3PPFRM11L Corp Risk Mgmnt Svcs - ELL DIRCTELI 946 - 946 946 - - - -
HUMAN RESOURCES ESI F3PPFRM11M Corp Risk Mgmnt Svcs - EMI DIRCTEMI 337 - 337 337 - - - -
HUMAN RESOURCES ESI F3PPFRM11N Corp Risk Mgmnt Svcs - ENOI DIRCTENO 884 - 884 884 - - - -
HUMAN RESOURCES ESI F3PPFRM127 OCRO - Bus Cont Plan Managemen LBRBILAL 26,551 1,742 28,293 25,564 2,729 - 27 2,757
HUMAN RESOURCES ESI F3PPFRM1LG Corp Risk Mgmnt Svcs - EGS-LA DIRECTLG 248 - 248 248 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPFRM1TX Corp Risk Mgmnt Svcs - ETI DIRECTTX 633 - 633 - 633 - (1) 631
HUMAN RESOURCES ESI F3PPFX3259 Inventory Planning System Supp SCTDSPAL 3,138 - 3,138 2,159 979 - (2) 976
HUMAN RESOURCES ESI F3PPFX3261 F le Shared Services-SupCh SCPSPALL 114 - 114 97 18 - (0) 18
HUMAN RESOURCES ESI F3PPFX3296 Process Control Cyber Security CUSEOPCO 137 - 137 117 20 - (0) 20
HUMAN RESOURCES ESI F3PPFX3685 Supply Chain Applications Supp SCMATRAN 2,334 - 2,334 1,988 346 - (1) 345
HUMAN RESOURCES ESI F3PPFX3702 IT Vendor Management Office Su ITSPENDA 50,066 - 50,066 46,941 3,125 - (6) 3,119
HUMAN RESOURCES ESI F3PPFX3703 StreamliningInformationMngmt ( ITSPENDA 16,917 - 16,917 15,874 1,043 - (2) 1,041
HUMAN RESOURCES ESI F3PPFX5307 Compliance Software System Sup ASSTSALL 12,344 - 12,344 11,109 1,236 - (3) 1,233
HUMAN RESOURCES ESI F3PPFX9313 Automated Account Rec (AAR) Su GENLEDAL 1,111 - 1,111 1,039 72 - (0) 72
HUMAN RESOURCES ESI F3PPFXERSP Evaluated Receipts Settlement SCPSPALL 8,433 - 8,433 7,128 1,305 - (11) 1,294
HUMAN RESOURCES ESI F3PPFXOPMO IT Enterprise Program Manageme ITSPENDA 30,342 - 30,342 28,469 1,873 - (4) 1,869
HUMAN RESOURCES ESI F3PPFXTHRM Thermal IT Support DIRECT66 1,178 - 1,178 1,178 - - - -
HUMAN RESOURCES ESI F3PPGFRP10 EGSL LPSC Formula Rate Plan TY DIRECTLG 16,072 - 16,072 16,072 - - - -
HUMAN RESOURCES ESI F3PPGLASEC EGSLA Securitization H.Gustav& DIRECTLG 13,501 - 13,501 13,501 - - - -
HUMAN RESOURCES ESI F3PPGRSP10 EGSL RATE STABLIZATN (TY 2009/ DIRECTLG 15,253 - 15,253 15,253 - - - -
HUMAN RESOURCES ESI F3PPH54075 BUSINESS DEVELOPMENT - TX DIRECTTX 11,725 - 11,725 - 11,725 (3,452) (16) 8,257
HUMAN RESOURCES ESI F3PPHIPPO1 Project X DIRCTETR 60,959 - 60,959 60,959 - - - -
HUMAN RESOURCES ESI F3PPHRAHTM All Hands Meeting for HR&A EMPLOYAL 66,060 (193) 65,867 62,708 3,159 - (114) 3,045
HUMAN RESOURCES ESI F3PPHRAREG HR&A REGULATORY SUPPORT EMPLOREG 184,974 12,766 197,740 184,797 12,942 - 309 13,252
HUMAN RESOURCES ESI F3PPHRBENE Benef ts diagnostic project EMPLOYAL 138,927 - 138,927 132,384 6,543 - (1) 6,542
HUMAN RESOURCES ESI F3PPHRLEAV Leave Of Absence Outsourcing P EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI F3PPHRNPAL HR SERVICES - PALISADES DIRECTNA 2,827 - 2,827 2,827 - - - -
HUMAN RESOURCES ESI F3PPHRSEMO HR Svcs - System Planning DIRCTESI 108,841 - 108,841 108,841 - - - -
HUMAN RESOURCES ESI F3PPHRSSPC HR SVS - ESI SUPPLY CHAIN DIRCTESI 75,019 - 75,019 75,019 - - - -
HUMAN RESOURCES ESI F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 1,610,586 145,664 1,756,250 1,672,080 84,170 - (2,557) 81,613
HUMAN RESOURCES ESI F3PPIHSUPP INDUSTRIAL HYGIENE EQUIP & SUP EMPLOYAL 3,085 - 3,085 2,941 145 - (0) 144
HUMAN RESOURCES ESI F3PPINTAUD Internal Audit Services ASSTSALL 322,152 - 322,152 290,119 32,032 - (73) 31,959
HUMAN RESOURCES ESI F3PPINVDOJ DOJ Anti Trust Investigation CUSEOPCO 84,634 - 84,634 72,122 12,512 - (25) 12,487
HUMAN RESOURCES ESI F3PPIR0001 ST (STRAIGHT TIME) PAYROLL - I DIRCTENU 4,544 - 4,544 4,544 - - - -
HUMAN RESOURCES ESI F3PPISP717 Integration Planning Studies 7 LOADOPCO 16,474 - 16,474 13,952 2,522 - (7) 2,516
HUMAN RESOURCES ESI F3PPL10425 EGS-LA Tax Services DIRECTLG 110,462 - 110,462 110,462 - - - -
HUMAN RESOURCES ESI F3PPL10443 EGS-LA Tax Services-Below the DIRECTLG 711 - 711 711 - - - -
HUMAN RESOURCES ESI F3PPL23949 BUSINESS EVENT PROCESS - EGS-L DIRECTLG 1,881 - 1,881 1,881 - - - -
HUMAN RESOURCES ESI F3PPL23956 BUS EVENT PROCESS - RETAIL EGS DIRECTLG 13,386 - 13,386 13,386 - - - -
HUMAN RESOURCES ESI F3PPL62569 EGS-LA MTM DIRECTLG 397 - 397 397 - - - -
HUMAN RESOURCES ESI F3PPLEGPAL LEGAL SERVICES - PALISADES DIRECTNA 4,986 - 4,986 4,986 - - - -
HUMAN RESOURCES ESI F3PPLEGSTM Katrina/Rita Insurance Recover DIRCTETR 47,217 - 47,217 47,217 - - - -
HUMAN RESOURCES ESI F3PPLEGUTL Legal Services - Regulated Uti LOADOPCO 293,022 - 293,022 247,593 45,429 - (101) 45,328
HUMAN RESOURCES ESI F3PPLFRP10 ELL LPSC Formula Rate Plan TY DIRCTELI 14,146 - 14,146 14,146 - - - -
HUMAN RESOURCES ESI F3PPLGYPSY Little Gypsy Securitization DIRCTELI 18,447 - 18,447 18,447 - - - -
HUMAN RESOURCES ESI F3PPLIGHTN Project Lightning ASSTEWCB 323 - 323 323 - - - -
HUMAN RESOURCES ESI F3PPLTTX10 2010 Winter Lighting Promo Tex DIRECTTX 2,222 - 2,222 - 2,222 - (5) 2,217
HUMAN RESOURCES ESI F3PPM08001 WATERFORD 3 GENERAL SUPPORT DIRCTWF3 22,187 - 22,187 22,187 - - - -
HUMAN RESOURCES ESI F3PPM08235 SECURITY SERVICES AT WATERFORD DIRCTWF3 150,597 - 150,597 150,597 - - - -
HUMAN RESOURCES ESI F3PPMMALL2 Middle Market Mkt Dev - All Ju MACCTALL 25,987 - 25,987 22,249 3,738 - (9) 3,729
HUMAN RESOURCES ESI F3PPMSEE10 MS Docket2010-AD-02 Ergy Effic DIRCTEMI 10 - 10 10 - - - -
HUMAN RESOURCES ESI F3PPMSFA10 2010 EMI Fuel Aud t DIRCTEMI 14,876 - 14,876 14,876 - - - -
HUMAN RESOURCES ESI F3PPMSRULE MPSC Confidentiality Rule Maki DIRCTEMI 39 - 39 39 - - - -
HUMAN RESOURCES ESI F3PPN08511 NRC Triennial Force on Force E DIRCTWF3 24,416 - 24,416 24,416 - - - -
HUMAN RESOURCES ESI F3PPN09305 RIVER FLOODING PREPS DIRCTRBS 133 - 133 133 - - - -
HUMAN RESOURCES ESI F3PPN09565 INPO ATV Team DIRCTWF3 - - - - - - - -
8-427
HUMAN RESOURCES ESI F3PPN09573 Secur ty Working Hours Review DIRCTWF3 1,772 - 1,772 1,772 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPN09574 WF3 Planners Union Campaign DIRCTWF3 3,726 323 4,050 4,050 - - - -
HUMAN RESOURCES ESI F3PPN09578 SGR Cladding Fa lure Recovery DIRCTWF3 140 - 140 140 - - - -
HUMAN RESOURCES ESI F3PPN09580 2011 Flood Prep & Response DIRCTWF3 133 - 133 133 - - - -
ESI F3PPN16198 DIRCTSER - - - - - - - -
Exhibit KGG-B
HUMAN RESOURCES 14 Bus MCC Power Loss
Page 45 of 58
HUMAN RESOURCES ESI F3PPN16209 GGNS FLOOD PREPS & OUTAGE COST DIRCTSER 53 - 53 53 - - - -
HUMAN RESOURCES ESI F3PPN16211 Grand Gulf Strike Contingency DIRCTSER 128 - 128 128 - - - -
HUMAN RESOURCES ESI F3PPN20236 WATERFORD 3 CYCLE 15 RELOAD DIRCTWF3 - - - - - - - -
HUMAN RESOURCES ESI F3PPN20239 ANO-1 Cycle 21 Reload DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI F3PPN20245 WATERFORD 3 CYCLE 16 RELOAD DIRCTWF3 12,961 - 12,961 12,961 - - - -
HUMAN RESOURCES ESI F3PPN20246 ANO-2 Cycle 20 Reload DIRCANOC 2,032 - 2,032 2,032 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPN20515 Educational Reimbursement DIRCTEOI 8 - 8 8 - - - -
HUMAN RESOURCES ESI F3PPN20518 Computer Software Maint Agreem DIRCTEOI 1,364 - 1,364 1,364 - - - -
HUMAN RESOURCES ESI F3PPN20535 P3E Scheduling Software Mainte DIRCTEOI 5,757 - 5,757 5,757 - - - -
HUMAN RESOURCES ESI F3PPN20536 INDUS Software Maintenance DIRCTEOI 10,920 - 10,920 10,920 - - - -
HUMAN RESOURCES ESI F3PPN20706 ESI Nuclear - Unit Split SNUCUNIT 55,699 - 55,699 55,699 - - - -
HUMAN RESOURCES ESI F3PPN20713 ESI Nuclear - Site Split SNUCSITE 6,033,748 - 6,033,748 6,033,748 - - - -
HUMAN RESOURCES ESI F3PPN20772 ESI Nuclear Employees - BWR Su BWRSNUCA 125,415 - 125,415 125,415 - - - -
HUMAN RESOURCES ESI F3PPN20773 ESI Nuclear Employees - PWR Su PWRSNUCA 33,477 - 33,477 33,477 - - - -
HUMAN RESOURCES ESI F3PPN2SECU Secur ty Force Analysis DIRCTEOI 20,016 1,000 21,016 21,016 - - - -
HUMAN RESOURCES ESI F3PPN90022 NRC Security Investigation DIRCANOC 2,226 - 2,226 2,226 - - - -
HUMAN RESOURCES ESI F3PPN91009 ECI activities DIRCANOC 5,040 - 5,040 5,040 - - - -
HUMAN RESOURCES ESI F3PPN9F201 ANO2 Aug 2010 EDG (2K-4B) Forc DIRCANOC 4,649 - 4,649 4,649 - - - -
HUMAN RESOURCES ESI F3PPNIGNCO Genco Implementation DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI F3PPNIROLL Rolling Readiness DIRECTNI 25,496 364 25,860 25,860 - - - -
HUMAN RESOURCES ESI F3PPNN5548 NPNP Project Support DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI F3PPNN5552 Dom COLA Support DIRECT14 54,397 - 54,397 54,397 - - - -
HUMAN RESOURCES ESI F3PPNN5554 BEA Licensing Strategy & Dev S DIRECT14 2,981 - 2,981 2,981 - - - -
HUMAN RESOURCES ESI F3PPNN5555 BEA Implement Hazard Assessmen DIRECT14 3,939 - 3,939 3,939 - - - -
HUMAN RESOURCES ESI F3PPNN5556 BEA Sizing the NGNP EPZ DIRECT14 3,437 - 3,437 3,437 - - - -
HUMAN RESOURCES ESI F3PPNN5557 BEA General Tech Support Servi DIRECT14 146 - 146 146 - - - -
HUMAN RESOURCES ESI F3PPNN5558 BEA Regulatory Gap Analysis DIRECT14 1,159 - 1,159 1,159 - - - -
HUMAN RESOURCES ESI F3PPNN5559 Maple Options DIRECT14 13,419 - 13,419 13,419 - - - -
HUMAN RESOURCES ESI F3PPNN5572 CH2MHill Support DIRECT14 425 - 425 425 - - - -
HUMAN RESOURCES ESI F3PPNN6762 License Renewal - Pilgrim Impl DIRECT14 5,620 - 5,620 5,620 - - - -
HUMAN RESOURCES ESI F3PPNN6862 License Renewal - VY Implement DIRECT14 7,882 - 7,882 7,882 - - - -
HUMAN RESOURCES ESI F3PPNN6962 License Renewal - Palisades Im DIRECT14 14,377 - 14,377 14,377 - - - -
HUMAN RESOURCES ESI F3PPNN7062 License Renewal - JAF Implemen DIRECT14 3,579 - 3,579 3,579 - - - -
HUMAN RESOURCES ESI F3PPNN7162 License Renewal - IP2 Implemen DIRECT14 229 - 229 229 - - - -
HUMAN RESOURCES ESI F3PPNN7262 License Renewal - IP3 Implemen DIRECT14 157 - 157 157 - - - -
HUMAN RESOURCES ESI F3PPNN7362 Cooper Implementation DIRECT14 2,399 - 2,399 2,399 - - - -
HUMAN RESOURCES ESI F3PPNN7462 TVA Sequoyah LR DIRECT14 26,999 - 26,999 26,999 - - - -
HUMAN RESOURCES ESI F3PPNN7562 TVA - BFN Study DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI F3PPNN7662 Pilgrim LR Continuation DIRECT14 7,609 - 7,609 7,609 - - - -
HUMAN RESOURCES ESI F3PPNN7862 Oconee Impl Study Project DIRECT14 4,378 - 4,378 4,378 - - - -
HUMAN RESOURCES ESI F3PPNN7962 FERMI LR Readiness Review DIRECT14 2,101 - 2,101 2,101 - - - -
HUMAN RESOURCES ESI F3PPNNE263 ENNE - Section 263A DIRCTENU 13,955 - 13,955 13,955 - - - -
HUMAN RESOURCES ESI F3PPNNEMTM ENNE - MTM DIRCTENU 23,742 - 23,742 23,742 - - - -
HUMAN RESOURCES ESI F3PPNNIPOA IPEC Options Analysis SPL77N7A 88 - 88 88 - - - -
HUMAN RESOURCES ESI F3PPNPM002 Wholesale C B Vermont Yank via DIRNG000 442 - 442 442 - - - -
HUMAN RESOURCES ESI F3PPNPM006 Wholesale 5Split IP2,IP3,JAF,P DIRNG000 35,580 - 35,580 35,580 - - - -
HUMAN RESOURCES ESI F3PPNPM010 Wholesale C B - Palisades via DIRNG000 1,172 - 1,172 1,172 - - - -
HUMAN RESOURCES ESI F3PPNPM106 6 Split- IP2/3, JAF, Pil, VY, DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI F3PPNPM110 Direct Palisades DIRCTND 628 - 628 628 - - - -
HUMAN RESOURCES ESI F3PPNTOVER TLG Allocated Overhead - TLG o DIRCLOVH 615 - 615 615 - - - -
HUMAN RESOURCES ESI F3PPNTUNAL TLG Unallocated Overhead - TLG DIRECT84 117 - 117 117 - - - -
HUMAN RESOURCES ESI F3PPNU0002 New Nuclear Administration NWDVRBGG 5,389 - 5,389 5,389 - - - -
HUMAN RESOURCES ESI F3PPNUCLEN Nuclear Communications DIRCTENU 9,766 - 9,766 9,766 - - - -
HUMAN RESOURCES ESI F3PPNUCLER Nuclear Comm. (North & South) SNUCSITE 55,544 - 55,544 55,544 - - - -
HUMAN RESOURCES ESI F3PPNVASV6 Ventyx Asset Su te V6 Upgrade SNUCSITE 144 - 144 144 - - - -
HUMAN RESOURCES ESI F3PPNXONGO On-going Nuclear Service Costs DIRECTNI 192 - 192 192 - - - -
HUMAN RESOURCES ESI F3PPNXRECR Enexus Recurring DIRECTNI (665,264) - (665,264) (665,264) - - - -
8-428
HUMAN RESOURCES ESI F3PPORIGIN Project Genesis DIRCTETR 8,618 - 8,618 8,618 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPPCS001 Critical Infrastructure Protec CAPAOPCO 188,018 - 188,018 167,691 20,327 - (42) 20,285
HUMAN RESOURCES ESI F3PPPGA010 PGA Audit 2010 DIRECTLG 4,437 - 4,437 4,437 - - - -
HUMAN RESOURCES ESI F3PPPMUPGR Performance Management Sys Upg CUSEOPCO 193 - 193 164 28 - (0) 28
ESI F3PPPNPSSL DIRECT57 18,668 - 18,668 18,668 - - - -
Exhibit KGG-B
HUMAN RESOURCES Pilgrim Sale & Leaseback
Page 46 of 58
HUMAN RESOURCES ESI F3PPPORTSM Ports & Services Mitigation LOADOPCO 132 - 132 113 20 - (0) 20
HUMAN RESOURCES ESI F3PPQQ002F HARRISON COUNTY PROJ- O&M DIRECT8M 8,456 - 8,456 8,456 - - - -
HUMAN RESOURCES ESI F3PPR102GA Bil ing of Customers-EAI (Auto DIRCTEAI 19,121 - 19,121 19,121 - - - -
HUMAN RESOURCES ESI F3PPR1031G CUSTOMER RELATIONS - EGSL DIRECTLG 20,627 - 20,627 20,627 - - - -
HUMAN RESOURCES ESI F3PPR1031L CUSTOMER RELATIONS - ELL DIRCTELI 28,106 - 28,106 28,106 - - - -
HUMAN RESOURCES ESI F3PPR103LA CUSTOMER ACCT SVCS- LA (L,LG,N CUSTELLA 19,426 - 19,426 19,426 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPR10CCS CCS CUSTOMER ACCOUNTING CUSEGXTX 113,171 - 113,171 113,171 - - - -
HUMAN RESOURCES ESI F3PPR10HAM CUST ACCOUNTING ESI HAMMOND CUSTEXTX 24,657 - 24,657 24,657 - - - -
HUMAN RESOURCES ESI F3PPR40203 EGSI-Louisiana Communications DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PPR41133 TEXAS COMMUNICATIONS DIRECTTX 885 - 885 - 885 - (2) 883
HUMAN RESOURCES ESI F3PPR56420 WHOLESALE - EAI DIRCTEAI 56,587 - 56,587 56,587 - - - -
HUMAN RESOURCES ESI F3PPR56422 Wholesale - Fort Polk Project DIRCTELI 65 - 65 65 - - - -
HUMAN RESOURCES ESI F3PPR56620 WHOLESALE - EGSI LA DIRECTLG 24,574 - 24,574 24,574 - - - -
HUMAN RESOURCES ESI F3PPR56640 WHOLESALE - EGS-TX DIRECTTX 27,447 - 27,447 - 27,447 - (64) 27,383
HUMAN RESOURCES ESI F3PPR56720 WHOLESALE - EMI DIRCTEMI 7,953 - 7,953 7,953 - - - -
HUMAN RESOURCES ESI F3PPR56920 Wholesale - All Jurisdictions MACCTALL - - - - - - - -
HUMAN RESOURCES ESI F3PPR733BM Beaumont Customer Service Cent CUSTCALL (2,035) - (2,035) (1,809) (226) - 2 (224)
HUMAN RESOURCES ESI F3PPR733BR Baton Rouge Customer Service C CUSTCALL 132,659 - 132,659 118,156 14,503 - (34) 14,469
HUMAN RESOURCES ESI F3PPR733CA Central Administration Costs CUSTCALL 47,419 - 47,419 42,238 5,180 - (18) 5,162
HUMAN RESOURCES ESI F3PPR733LR Little Rock Customer Service C CUSTCALL 279 - 279 249 30 - (0) 30
HUMAN RESOURCES ESI F3PPR733NO New Orleans Customer Service C CUSTCALL 147,230 - 147,230 131,147 16,083 - (38) 16,045
HUMAN RESOURCES ESI F3PPR733TX CIS/AIS System Support EGSI-TX DIRECTTX 7,356 - 7,356 - 7,356 - (15) 7,341
HUMAN RESOURCES ESI F3PPR7340T REV ASSURANCE ETI TEXAS DIRECTTX 4,093 - 4,093 - 4,093 - (9) 4,084
HUMAN RESOURCES ESI F3PPRC2008 ENOI 2008 RATE CASE DIRCTENO 11,200 779 11,979 11,979 - - - -
HUMAN RESOURCES ESI F3PPREALL2 Residential Market Dev - ALL J CUSTEGOP 66,478 - 66,478 57,293 9,184 - (21) 9,164
HUMAN RESOURCES ESI F3PPREEGL2 Residential Market Develop - E DIRECTLG 680 - 680 680 - - - -
HUMAN RESOURCES ESI F3PPREEMI2 Residential Market Develop - E DIRCTEMI 29 - 29 29 - - - -
HUMAN RESOURCES ESI F3PPRES001 Regulated Ut lity Electric Rel CUSEOPCO 118,585 - 118,585 101,070 17,515 - (40) 17,475
HUMAN RESOURCES ESI F3PPRES002 Non-Reg Nuc Electric Reliab SENUCALL 8,275 - 8,275 8,275 - - - -
HUMAN RESOURCES ESI F3PPRES003 EAM Electric Reliabi ity Stand DIRECT3C 2,850 - 2,850 2,850 - - - -
HUMAN RESOURCES ESI F3PPRM103L AUDIT EGS-LG DIRECTLG 4,815 - 4,815 4,815 - - - -
HUMAN RESOURCES ESI F3PPRM103T AUDIT EGS-TX DIRECTTX 5,345 - 5,345 - 5,345 - (12) 5,333
HUMAN RESOURCES ESI F3PPRM1045 Risk Management - EAM DIRECTXU 2,210 - 2,210 2,210 - - - -
HUMAN RESOURCES ESI F3PPRNTACX Nat'l Accts Sales & Mktg - EGS DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPRTXMSA Texas Municipal Streetlight Au DIRECTTX 2,820 - 2,820 - 2,820 - (6) 2,814
HUMAN RESOURCES ESI F3PPSAMT11 Severe Accident Management Tea SNUCSITE 3,404 - 3,404 3,404 - - - -
HUMAN RESOURCES ESI F3PPSBALL2 Small Business Mkt Dev - ALL J CUSTEGOP 2,975 - 2,975 2,563 412 - (1) 411
HUMAN RESOURCES ESI F3PPSBEAI2 Small Business Mkt Dev - EAI DIRCTEAI 7,459 - 7,459 7,459 - - - -
HUMAN RESOURCES ESI F3PPSBEGL2 Small Business Mkt Dev - EGS-L DIRECTLG 3,923 - 3,923 3,923 - - - -
HUMAN RESOURCES ESI F3PPSBEGT2 Small Business Mkt Dev - EGS-T DIRECTTX 4,147 - 4,147 - 4,147 - (8) 4,139
HUMAN RESOURCES ESI F3PPSBELL2 Small Business Mkt Dev - ELL DIRCTELI 7,254 - 7,254 7,254 - - - -
HUMAN RESOURCES ESI F3PPSBEMI2 Small Business Mkt Dev - EMI DIRCTEMI 4,500 - 4,500 4,500 - - - -
HUMAN RESOURCES ESI F3PPSBENO2 Small Business Mkt Dev - ENOI DIRCTENO 1,688 - 1,688 1,688 - - - -
HUMAN RESOURCES ESI F3PPSCOUT1 Project Scout (VY Litigation A DIRECT72 32,194 - 32,194 32,194 - - - -
HUMAN RESOURCES ESI F3PPSCSCCD Supply Chain Score Card SCPSPXNC 46 - 46 36 10 - (0) 10
HUMAN RESOURCES ESI F3PPSMARTG Smart Grid Tracking TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI F3PPSMGRBS Smart Grid Business Case Exp CUSEOPCO 883 - 883 753 130 - (0) 130
HUMAN RESOURCES ESI F3PPSPCDSK CSC Specialty Desks CUSTCALL 222,480 - 222,480 198,164 24,316 - (57) 24,259
HUMAN RESOURCES ESI F3PPSPE001 SPO NISCO JOPOA MANAGEMENT EXP DIRECTLG 590 - 590 590 - - - -
HUMAN RESOURCES ESI F3PPSPE002 SPO 2009 Renewable RFI Expense LOADOPCO 3,394 - 3,394 2,887 507 - (1) 506
HUMAN RESOURCES ESI F3PPSPE003 SPO Summer 2009 RFP Expense LOADOPCO 51,425 53 51,478 43,750 7,728 - (21) 7,707
HUMAN RESOURCES ESI F3PPSPE006 SPO ISES Mining Asset Evaluati DIRCTEAI 896 - 896 896 - - - -
HUMAN RESOURCES ESI F3PPSPE007 SPO July 2009 Flexible Baseloa LOADOPCO 9 - 9 8 1 - (0) 1
HUMAN RESOURCES ESI F3PPSPE010 SPO Diversity In tiative LOADOPCO 478 - 478 405 73 - (0) 73
HUMAN RESOURCES ESI F3PPSPE011 SPO NISCO Contract DIRECTLG 10,902 - 10,902 10,902 - - - -
HUMAN RESOURCES ESI F3PPSPE012 SPO White Bluff Co-FiringActiv DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F3PPSPE015 SPO Compliance and Business Su LOADOPCO 149,726 - 149,726 126,428 23,297 - (51) 23,247
8-429
HUMAN RESOURCES ESI F3PPSPE017 SPO 2010 Renewable RFP LOADOPCO 12,995 - 12,995 11,055 1,940 - (5) 1,936
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPSPE018 SPO VP of Strategic Initiative LOADOPCO 72,370 - 72,370 61,302 11,069 - (25) 11,044
HUMAN RESOURCES ESI F3PPSPE024 SPO Power Delivery & Tech Serv LOADOPCO 55,970 - 55,970 47,282 8,687 - (18) 8,669
HUMAN RESOURCES ESI F3PPSPE025 SPO 2010 Renewable RFP - LA on CUSELGLA 77,695 - 77,695 77,695 - - - -
ESI F3PPSPE026 DIRECTLG 31 - 31 31 - - - -
Exhibit KGG-B
HUMAN RESOURCES SPO Project Houston PPA
Page 47 of 58
HUMAN RESOURCES ESI F3PPSPE027 SPO ESI Project Houston PPA DIRCTESI 53 - 53 53 - - - -
HUMAN RESOURCES ESI F3PPSPE042 SPO Expense ISES Purchase Opti OWNISES2 54,091 - 54,091 54,091 - - - -
HUMAN RESOURCES ESI F3PPSPE045 PMO Support Initiative - EAI DIRCTEAI 1,027 - 1,027 1,027 - - - -
HUMAN RESOURCES ESI F3PPSPE048 SPO Cottonwood Expense LOADOPCO 44 - 44 37 7 - (0) 7
HUMAN RESOURCES ESI F3PPSPE049 SPO 2011 EAI RFP DIRCTEAI 382 - 382 382 - - - -
HUMAN RESOURCES ESI F3PPSPSENI Strategic Planning SVCS-ENI DIRCTENU 101 - 101 101 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPSPSENT Strategic Planning SVCS-Enterg ASSTSALL 53,659 - 53,659 48,320 5,339 - (13) 5,326
HUMAN RESOURCES ESI F3PPSPSREG Strategic Planning SVCS-Utilit ASSTSREG 2,179 - 2,179 1,857 321 - (1) 321
HUMAN RESOURCES ESI F3PPSYRIP2 System Regulatory Affairs -IP2 DIRECT7A 1,443 - 1,443 1,443 - - - -
HUMAN RESOURCES ESI F3PPSYRIP3 System Regulatory Affairs -IP3 DIRECT77 1,443 - 1,443 1,443 - - - -
HUMAN RESOURCES ESI F3PPT00242 ELI San Angelo Electric Servic DIRCTELI 810 - 810 810 - - - -
HUMAN RESOURCES ESI F3PPT00243 EGSI-LA San Angelo Electric Se DIRECTLG 353 - 353 353 - - - -
HUMAN RESOURCES ESI F3PPT00245 EGSI-TX San Angelo Electric Se DIRECTTX 458 - 458 - 458 - (1) 457
HUMAN RESOURCES ESI F3PPT10443 EGS-TX Tax Serives-Below the l DIRECTTX 351 - 351 - 351 (351) - -
HUMAN RESOURCES ESI F3PPT104GG CLAIMS MGMT EGSL GAS DIRECTLG 4,532 - 4,532 4,532 - - - -
HUMAN RESOURCES ESI F3PPT104NG CLAIMS MANGEMNT ENOI GAS DIRCTENO 5,568 - 5,568 5,568 - - - -
HUMAN RESOURCES ESI F3PPT11981 RFO Reactor Head Inspection DIRECTNA 1,553 - 1,553 1,553 - - - -
HUMAN RESOURCES ESI F3PPT23949 BUSINESS EVENT PROCESS - EGS-T DIRECTTX 3,850 - 3,850 - 3,850 - (8) 3,841
HUMAN RESOURCES ESI F3PPT23956 BUS EVENT PROCESS - RETAIL EGS DIRECTTX 13,428 - 13,428 - 13,428 - (32) 13,396
HUMAN RESOURCES ESI F3PPT53258 ENVRN MGMT TRANSMISSION SUPP T DIRECTTX 82 - 82 - 82 - (0) 81
HUMAN RESOURCES ESI F3PPT62569 EGS-TX MTM DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPTAIDD5 IDD5 Method of Tax Accounting ASSTSALL 6,597 - 6,597 5,950 647 - 483 1,130
HUMAN RESOURCES ESI F3PPTAPROP Units of Property Method of Ta ASSTSALL 34,130 - 34,130 30,791 3,339 - (6) 3,333
HUMAN RESOURCES ESI F3PPTCGS11 TX Docket Competitive Generati DIRECTTX 15,698 - 15,698 - 15,698 - (25) 15,673
HUMAN RESOURCES ESI F3PPTCRF11 TX Transm Cost Recovery Rider DIRECTTX 230 - 230 - 230 - (0) 230
HUMAN RESOURCES ESI F3PPTDDS36 TRANSPORTATION - EGSI-LA DIRECTLG 5,025 - 5,025 5,025 - - - -
HUMAN RESOURCES ESI F3PPTDDS37 TRANSPORTATION - EMI DIRCTEMI 31,193 - 31,193 31,193 - - - -
HUMAN RESOURCES ESI F3PPTDDS38 TRANSPORTATION - Texas ETI DIRECTTX 5,253 - 5,253 - 5,253 (5,253) - -
HUMAN RESOURCES ESI F3PPTDDS39 TRANSPORTATION - EAI b lling DIRCTEAI 25,083 - 25,083 25,083 - - - -
HUMAN RESOURCES ESI F3PPTDERSC Entergy Regional State Committ LOADOPCO 102,781 - 102,781 86,608 16,173 - (33) 16,140
HUMAN RESOURCES ESI F3PPTDERSD MISO Transition ALL OPCO LOADOPCO 38,793 - 38,793 32,354 6,439 - (6,439) -
HUMAN RESOURCES ESI F3PPTDHY11 Transmission Compliance FERC A TRSBLNOP 55,847 - 55,847 49,277 6,570 - (17) 6,553
HUMAN RESOURCES ESI F3PPTDHY12 Transmission Compliance Softwa TRSBLNOP 4,688 - 4,688 4,136 551 - (1) 550
HUMAN RESOURCES ESI F3PPTDHY13 Procedure Development Complian TRSBLNOP 6,170 - 6,170 5,444 725 - (2) 724
HUMAN RESOURCES ESI F3PPTDHY14 SERC Self-Reports TRSBLNOP 3,125 - 3,125 2,757 368 - (1) 367
HUMAN RESOURCES ESI F3PPTDHY15 SERC Aud ts TRSBLNOP 7,043 - 7,043 6,215 828 - (2) 825
HUMAN RESOURCES ESI F3PPTDHY16 SERC/NERC Enforcement Items TRSBLNOP 26,415 - 26,415 23,307 3,108 - (7) 3,101
HUMAN RESOURCES ESI F3PPTDHY17 SERC/NERC/FERC Support/Trainin TRSBLNOP 24,496 - 24,496 21,615 2,881 - (6) 2,875
HUMAN RESOURCES ESI F3PPTDHY19 Dept of Justice Investigations LOADOPCO 246 - 246 205 41 - (0) 41
HUMAN RESOURCES ESI F3PPTDHY22 EMI Jurisdictional Compliance DIRCTEMI 340 - 340 340 - - - -
HUMAN RESOURCES ESI F3PPTIELIN Tie Line Data Alignment Six Si LOADOPCO 371 - 371 314 56 - (0) 56
HUMAN RESOURCES ESI F3PPTOPC49 TOPC Hire Expense Tracking LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI F3PPTPAL01 Plant Support DIRECTNA 3,399 - 3,399 3,399 - - - -
HUMAN RESOURCES ESI F3PPTPHY21 ETI Jurisdictional Comp iance DIRECTTX 9 - 9 - 9 - (0) 9
HUMAN RESOURCES ESI F3PPTPHY23 ENOI Jurisdictional Compliance DIRCTENO 9 - 9 9 - - - -
HUMAN RESOURCES ESI F3PPTPLEAM TAX PLANNING & COUNSEL - EAM DIRECTXU 28,483 - 28,483 28,483 - - - -
HUMAN RESOURCES ESI F3PPTRCOM7 Communications Emp Exp DIRECTNA - - - - - - - -
HUMAN RESOURCES ESI F3PPTREORG Transmission Re-Organization TRSBLNOP 4,134 - 4,134 3,648 486 - (1) 485
HUMAN RESOURCES ESI F3PPTRGFOF Secur ty FOF DIRECTNA 8,491 - 8,491 8,491 - - - -
HUMAN RESOURCES ESI F3PPTX6262 StCharles Parish Property Tax DIRCTELI 539 - 539 539 - - - -
HUMAN RESOURCES ESI F3PPTXEVCO EP Ventures Corp - Tax Support DIRECTXY 1,421 - 1,421 1,421 - - - -
HUMAN RESOURCES ESI F3PPTXEVLP EP Ventures LP - Tax Support DIRECTXY 3,682 - 3,682 3,682 - - - -
HUMAN RESOURCES ESI F3PPTXNPAL Entergy Nuclear Palisades, LLC DIRECTNA 17,777 - 17,777 17,777 - - - -
HUMAN RESOURCES ESI F3PPTXNREG Entergy Non-regulated - Tax Se ASSTNREG 3,055 - 3,055 3,055 - - - -
HUMAN RESOURCES ESI F3PPTXSWAR Warren Power LLC Tax Support DIRECTX8 772 - 772 772 - - - -
HUMAN RESOURCES ESI F3PPUD0702 ENO Gas Infrastructure Rebuild DIRCTENO 161 - 161 161 - - - -
HUMAN RESOURCES ESI F3PPUD0703 ETR Sys Agreement and EAI With DIRCTENO 12,889 - 12,889 12,889 - - - -
8-430
HUMAN RESOURCES ESI F3PPUD0801 ENO Treatment of Future Remedy DIRCTENO 20 - 20 20 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPUD0802 ENO Integrated Resource Plan DIRCTENO 993 - 993 993 - - - -
HUMAN RESOURCES ESI F3PPUD1002 ENO PGA Correc Revis Investiga DIRCTENO 5,291 - 5,291 5,291 - - - -
HUMAN RESOURCES ESI F3PPUTLDER Utility Derivatives Compliance LOADOPCO 14,881 - 14,881 12,572 2,309 - (5) 2,304
ESI F3PPUTLMTM LOADOPCO 4,169 - 4,169 3,535 634 - (1) 633
Exhibit KGG-B
HUMAN RESOURCES Utility MTM Election Support
Page 48 of 58
HUMAN RESOURCES ESI F3PPWCBEAM Wholesale Commodity Business - DIRECTXU 18,759 - 18,759 18,759 - - - -
HUMAN RESOURCES ESI F3PPWCBEPM Wholesale Commodity Business - DIRNG000 740 - 740 740 - - - -
HUMAN RESOURCES ESI F3PPWCBETC Wholesale Commodity Business - DIRECT66 19,239 - 19,239 19,239 - - - -
HUMAN RESOURCES ESI F3PPWCBI23 Wholesale Commodity Bus.- IP2 DIRCTENU 2,466 - 2,466 2,466 - - - -
HUMAN RESOURCES ESI F3PPWCBNGC Wholesale Commodity Business - DIRECT57 40 - 40 40 - - - -
HUMAN RESOURCES ESI F3PPWCBNNE Wholesale Commodity Business - SENUCALL 434,001 - 434,001 434,001 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPWCBNVY Wholesale Commodity Business - DIRECT72 2,412 - 2,412 2,412 - - - -
HUMAN RESOURCES ESI F3PPWE0292 System Planning Asset Manageme LOADOPCO 51,724 - 51,724 43,646 8,078 - (19) 8,059
HUMAN RESOURCES ESI F3PPWE0305 Fossil IT- EAI Support DIRCTEAI 7,760 - 7,760 7,760 - - - -
HUMAN RESOURCES ESI F3PPWE0306 Fossil IT- ELI Support DIRCTELI 1,004 - 1,004 1,004 - - - -
HUMAN RESOURCES ESI F3PPWE0307 Fossil IT- EMI Support DIRCTEMI 6,669 - 6,669 6,669 - - - -
HUMAN RESOURCES ESI F3PPWE0309 Virtual Resource Center - SU5 CAPAOPCO 45,830 - 45,830 40,875 4,955 - (12) 4,943
HUMAN RESOURCES ESI F3PPWE0310 Fossil IT- ENOI Support DIRCTENO 60 - 60 60 - - - -
HUMAN RESOURCES ESI F3PPWE0315 Dir. Southeast Region-TXT ELI CAPASTHN 70,261 - 70,261 70,261 - - - -
HUMAN RESOURCES ESI F3PPWE0336 LASTA Outage Superintendent Ex DIRECTLG 35,548 - 35,548 35,548 - - - -
HUMAN RESOURCES ESI F3PPWE0360 Self Supply Project Team-Admin LOADOPCO 47,517 - 47,517 40,239 7,278 - (18) 7,259
HUMAN RESOURCES ESI F3PPWE0361 CAIR/CAMR NOx/Mercury Compl St CAPAOPCO 1,864 - 1,864 1,662 201 - (0) 201
HUMAN RESOURCES ESI F3PPWE0365 Monroe ACM clean up-ELRA DIRCTELI 657 - 657 657 - - - -
HUMAN RESOURCES ESI F3PPWE0372 EMI Union Negotiation Fossil DIRCTEMI 2,844 124 2,968 2,968 - - - -
HUMAN RESOURCES ESI F3PPWE0375 SAIC Designated Srv for Fossil CAPAOPCO 6,629 - 6,629 5,912 717 - (2) 714
HUMAN RESOURCES ESI F3PPWE0376 Fossil Talent Pipeline Process CAPAOPCO 6,092 - 6,092 5,433 659 - (1) 657
HUMAN RESOURCES ESI F3PPWE0383 Dir. Capital Projects STB CAPAOPCO 84,156 - 84,156 75,058 9,098 - (20) 9,078
HUMAN RESOURCES ESI F3PPWE0402 SPO Regulatory Compliance LOADOPCO 92,249 - 92,249 77,939 14,310 - (32) 14,278
HUMAN RESOURCES ESI F3PPWE0403 SPO Performance Mngmnt/Special LOADOPCO 70,815 - 70,815 59,829 10,986 - (26) 10,961
HUMAN RESOURCES ESI F3PPWE0409 Business Support SPF EAI DIRCTEAI 3,098 - 3,098 3,098 - - - -
HUMAN RESOURCES ESI F3PPWE0410 Business Support SPF ELI DIRCTELI 1,736 - 1,736 1,736 - - - -
HUMAN RESOURCES ESI F3PPWE0411 Business Support SPF EMI DIRCTEMI 2,682 - 2,682 2,682 - - - -
HUMAN RESOURCES ESI F3PPWE0412 Business Support SPF ENOI DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI F3PPWE0420 SPO EGSL-SupplyProcuremt/Asset DIRECTLG 771 - 771 771 - - - -
HUMAN RESOURCES ESI F3PPWE0427 Dir. Northwest Region-EAI & EG CAPANWES 71,387 - 71,387 51,233 20,154 - (46) 20,107
HUMAN RESOURCES ESI F3PPWE0428 Dir. Central Region-EGS LA & E CAPACENT 45,319 - 45,319 45,319 - - - -
HUMAN RESOURCES ESI F3PPWE0431 Director, Capital Projects CAPAOPCO 818 - 818 730 88 - (1) 88
HUMAN RESOURCES ESI F3PPWE0432 SPOManagement of Sys IRP Activ LOADOPCO 230 - 230 195 35 - (0) 35
HUMAN RESOURCES ESI F3PPWE0437 SPO Expense KGen Hinds DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PPWE0438 SPO Expense KGen Hot Springs DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F3PPWE0446 Mgr. Business Processes SR8 EA DIRCTEAI 3,537 - 3,537 3,537 - - - -
HUMAN RESOURCES ESI F3PPWE0447 Mgr. Business Processes SR8 EL DIRCTELI 6,768 - 6,768 6,768 - - - -
HUMAN RESOURCES ESI F3PPWE0448 Mgr. Business Processes SR8 EM DIRCTEMI 4,876 - 4,876 4,876 - - - -
HUMAN RESOURCES ESI F3PPWE0449 Mgr. Business Processes SR8 EN DIRCTENO 6,079 - 6,079 6,079 - - - -
HUMAN RESOURCES ESI F3PPWE0453 White Bluff Scrubber Act 310 F DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F3PPWE0469 FSFTN-EAI FosTraining Developm DIRCTEAI 7,179 - 7,179 7,179 - - - -
HUMAN RESOURCES ESI F3PPWE0470 FSFTN-ELL FosTraining Developm DIRCTELI 15,682 - 15,682 15,682 - - - -
HUMAN RESOURCES ESI F3PPWE0471 FSFTN-EMI FosTraining Developm DIRCTEMI 5,495 - 5,495 5,495 - - - -
HUMAN RESOURCES ESI F3PPWE0472 FSFTN-ENOI FosTraining Develop DIRCTENO 2,181 - 2,181 2,181 - - - -
HUMAN RESOURCES ESI F3PPWE0477 EPA Stack and Fuel Sampling - DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PPWE0486 Director, Fleet Maintenance SU CAPAOPCO 132,571 - 132,571 118,239 14,332 - (31) 14,302
HUMAN RESOURCES ESI F3PPWE0487 Manager, Performance Monitorin CAPAOPCO 147,602 - 147,602 131,644 15,957 - (36) 15,921
HUMAN RESOURCES ESI F3PPWE0490 Lake Catherine 4 Betterment St DIRCTEAI 17,215 - 17,215 17,215 - - - -
HUMAN RESOURCES ESI F3PPWE0491 Director, Compliance & Op Supp CAPAOPCO 225,075 - 225,075 200,742 24,333 - (51) 24,282
HUMAN RESOURCES ESI F3PPWE0497 Michoud Plant Assessment DIRCTENO 4,283 - 4,283 4,283 - - - -
HUMAN RESOURCES ESI F3PPWE0498 Ninemile Plant Assessment DIRCTELI 4,229 - 4,229 4,229 - - - -
HUMAN RESOURCES ESI F3PPWE0504 M0000 - CIP Walkdown DIRCTEMI 1,060 - 1,060 1,060 - - - -
HUMAN RESOURCES ESI F3PPWE0505 N0000 - CIP Walkdown DIRCTENO 340 - 340 340 - - - -
HUMAN RESOURCES ESI F3PPWE0506 A0000 - CIP Walkdown DIRCTEAI 450 - 450 450 - - - -
HUMAN RESOURCES ESI F3PPWE0507 L0000 - CIP Walkdown DIRCTELI 1,464 - 1,464 1,464 - - - -
HUMAN RESOURCES ESI F3PPWE0508 EAI Protection System Equip Li DIRCTEAI 3,132 - 3,132 3,132 - - - -
HUMAN RESOURCES ESI F3PPWE0509 ELL Protection System Equip Li DIRCTELI 3,661 - 3,661 3,661 - - - -
8-431
HUMAN RESOURCES ESI F3PPWE0510 EGSL Protection System Equip L DIRECTLG 3,505 - 3,505 3,505 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPWE0511 EMI Protection System Equip Li DIRCTEMI 35 - 35 35 - - - -
HUMAN RESOURCES ESI F3PPWE0512 ENOI Protection System Equip L DIRCTENO 284 - 284 284 - - - -
HUMAN RESOURCES ESI F3PPWE0513 ETI Protection System Equip Li DIRECTTX 2,016 - 2,016 - 2,016 - (5) 2,011
ESI F3PPWE0514 CAPAOPCO 80 - 80 71 9 - (0) 9
Exhibit KGG-B
HUMAN RESOURCES ESI - Protection System Equip
Page 49 of 58
HUMAN RESOURCES ESI F3PPWE0515 ESI Compliance Culture Trainin CAPAOPCO 935 - 935 834 101 - (0) 101
HUMAN RESOURCES ESI F3PPWE0516 EPA Section 114 Request for In DIRCTEAI 15,091 - 15,091 15,091 - - - -
HUMAN RESOURCES ESI F3PPWEL003 Fossil IT Support - FIT LG000 DIRECTLG 658 - 658 658 - - - -
HUMAN RESOURCES ESI F3PPWEL006 Business Support SPF LG DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PPWEL011 Union IBEW 2286 LA NON REIMB DIRECTLG 9,193 1,022 10,214 10,214 - - - -
HUMAN RESOURCES ESI F3PPWEL014 Mgr. Business Processes SR8 EG DIRECTLG - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPWEL019 FSFTN-EGSL FosTraining Develop DIRECTLG 2,018 - 2,018 2,018 - - - -
HUMAN RESOURCES ESI F3PPWEL020 EPA Stack and Fuel Sampling - DIRECTLG 434 - 434 434 - - - -
HUMAN RESOURCES ESI F3PPWELGGN EGS Tech Services Suppt LG000 DIRECTLG 157,772 - 157,772 157,772 - - - -
HUMAN RESOURCES ESI F3PPWEOAGN EAI-Engineering-Tech Support DIRCTEAI 370,742 - 370,742 370,742 - - - -
HUMAN RESOURCES ESI F3PPWEOGGN EGS TX-Engineering-Tech Suppor DIRECTTX 108,251 - 108,251 - 108,251 - (306) 107,944
HUMAN RESOURCES ESI F3PPWEOLGN ELI-Engineering- Tech Support DIRCTELI 423,969 - 423,969 423,969 - - - -
HUMAN RESOURCES ESI F3PPWEOMGN EMI-Engineering-Tech Support DIRCTEMI 221,897 - 221,897 221,897 - - - -
HUMAN RESOURCES ESI F3PPWEONGN ENOI-Engineering-Tech Support DIRCTENO 100,454 - 100,454 100,454 - - - -
HUMAN RESOURCES ESI F3PPWEOSGN General System-ENG-Tech Suppor CAPAOPCO 114,259 - 114,259 101,906 12,353 - (46) 12,307
HUMAN RESOURCES ESI F3PPWET004 Fossil IT Support - FIT TX000 DIRECTTX 973 - 973 - 973 - (2) 970
HUMAN RESOURCES ESI F3PPWET007 Business Support SPF TX DIRECTTX 3,154 - 3,154 - 3,154 - (5) 3,149
HUMAN RESOURCES ESI F3PPWET012 Union IBEW 2286 TX NON REIMB DIRECTTX 6,224 553 6,776 - 6,776 - 124 6,900
HUMAN RESOURCES ESI F3PPWET014 Mgr. Business Processes SR8 TX DIRECTTX 3,094 - 3,094 - 3,094 - (7) 3,088
HUMAN RESOURCES ESI F3PPWET015 LWC Long Term Reliability Eng DIRECTTX (19,129) - (19,129) - (19,129) - 43 (19,086)
HUMAN RESOURCES ESI F3PPWET017 FSFTN-ETI FosTraining Developm DIRECTTX 3,616 - 3,616 - 3,616 - (8) 3,608
HUMAN RESOURCES ESI F3PPWET300 SPO 2008 Western Region RFP-Te DIRECTTX 96 - 96 - 96 - (0) 96
HUMAN RESOURCES ESI F3PPWET301 SPO ETI-SupplyProcuremt/AssetM DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPWET302 SPO 2008 Winter Western Region DIRECTTX 1,320 - 1,320 - 1,320 - (2) 1,318
HUMAN RESOURCES ESI F3PPWET304 SPO Frontier 10 Year PPA DIRECTTX (256) - (256) - (256) - 1 (255)
HUMAN RESOURCES ESI F3PPWET305 SPO WWOTAB Expense DIRECTTX - - - - - - (520) (520)
HUMAN RESOURCES ESI F3PPWET306 SPO 2011 Western Region RFP DIRECTTX 10,033 - 10,033 - 10,033 - (15) 10,018
HUMAN RESOURCES ESI F3PPWET308 SPO Calpine PPA/Project Housto DIRECTTX 37,798 38 37,837 - 37,837 - (67) 37,770
HUMAN RESOURCES ESI F3PPWETGGN ETI Tech Services Supt TX000 DIRECTTX 195,092 - 195,092 - 195,092 (226) (383) 194,482
HUMAN RESOURCES ESI F3PPWN0098 LG-NL8 CAIR Environmental Supp DIRECTLG 319 - 319 319 - - - -
HUMAN RESOURCES ESI F3PPWN0103 LG-NISCO Air In Leakage Testin DIRECTLG 1,759 - 1,759 1,759 - - - -
HUMAN RESOURCES ESI F3PPWN0104 NISCO 2010 Outage Support OptS DIRECTLG 25,340 - 25,340 25,340 - - - -
HUMAN RESOURCES ESI F3PPWN0106 NL8-NISCO Unit Performance Tes DIRECTLG 1,331 - 1,331 1,331 - - - -
HUMAN RESOURCES ESI F3PPWN0107 NL8- NISCO Unit Outage Support DIRECTLG 17 - 17 17 - - - -
HUMAN RESOURCES ESI F3PPWRRNTY Warranty/Asset Bifurcation ASSTSALL 5,701 - 5,701 5,133 568 - (1) 567
HUMAN RESOURCES ESI F3PPX10425 EGS-TX Tax Services DIRECTTX 96,143 - 96,143 - 96,143 - (216) 95,928
HUMAN RESOURCES ESI F3PPZB0092 MCC Plant Support Non-Cap Labo DIRCTENO 727 - 727 727 - - - -
HUMAN RESOURCES ESI F3PPZB0161 Arkansas Fossil IT Support DIRCTEAI 1,514 - 1,514 1,514 - - - -
HUMAN RESOURCES ESI F3PPZB0212 LA1 2A STG Generator Breaker O DIRECTLG 637 - 637 637 - - - -
HUMAN RESOURCES ESI F3PPZG1493 LG3 Boiler Repairs 11 DIRCTELI 548 - 548 548 - - - -
HUMAN RESOURCES ESI F3PPZG1695 MC2 Turbine HP IP-LP LP Insp DIRCTENO 3,848 - 3,848 3,848 - - - -
HUMAN RESOURCES ESI F3PPZG1876 WF1 Auxi iary Outage DIRCTELI 174 - 174 174 - - - -
HUMAN RESOURCES ESI F3PPZG1915 LE2 Un t 2 Blr/Aux Spring Outa DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZG1938 MC3 Boiler Outage 2011 DIRCTENO 6,754 - 6,754 6,754 - - - -
HUMAN RESOURCES ESI F3PPZG1991 BW1 Boiler/Auxiliaries Outage DIRCTEMI 6,600 - 6,600 6,600 - - - -
HUMAN RESOURCES ESI F3PPZG1996 BW2 Boiler/Auxiliaries Outage DIRCTEMI 7,810 - 7,810 7,810 - - - -
HUMAN RESOURCES ESI F3PPZG2082 2008 Spring Boiler Outage DIRCTEMI 331 - 331 331 - - - -
HUMAN RESOURCES ESI F3PPZG2146 WF2 Turbine HP/IP Inspection DIRCTELI 10,163 - 10,163 10,163 - - - -
HUMAN RESOURCES ESI F3PPZG2192 TXSB4 HP/IP Turbine Outage DIRECTTX 1,401 - 1,401 - 1,401 - (3) 1,398
HUMAN RESOURCES ESI F3PPZG2200 TXSB2 Major Outage Schedule Pl DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZG2202 TXSB3 2010 Pre Summer Run Outa DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZG2216 LG1 Boiler Repairs DIRCTELI 1,131 - 1,131 1,131 - - - -
HUMAN RESOURCES ESI F3PPZG2221 PV1-Spring Reliability Outage- DIRCTELI 3,112 - 3,112 3,112 - - - -
HUMAN RESOURCES ESI F3PPZG2257 PV1-Spring Reliability Outage- DIRCTELI 428 - 428 428 - - - -
HUMAN RESOURCES ESI F3PPZG2261 OP1-GTSpring Reliability Outag DIRCTEAI 3,856 - 3,856 3,856 - - - -
HUMAN RESOURCES ESI F3PPZG2265 OP3-GT Reliab lity Out-Fall 20 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F3PPZG2272 OP2-GTSpring Reliability Outag DIRCTEAI 2,800 - 2,800 2,800 - - - -
8-432
HUMAN RESOURCES ESI F3PPZG2281 LG2 Turbine Valve& Generator O DIRCTELI 10,427 - 10,427 10,427 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPZG2374 WB2 Auxiliary Process Outage 2 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F3PPZG2378 TXSB5 2010 Pre Summer Run Outa DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZG2384 DL1 VALVE OUTAGE DIRCTEMI 565 - 565 565 - - - -
ESI F3PPZG2385 DIRCTEMI 689 - 689 689 - - - -
Exhibit KGG-B
HUMAN RESOURCES DL2 VALVE OUTAGE
Page 50 of 58
HUMAN RESOURCES ESI F3PPZG2397 ATC Major Outage DIRCTEMI 5,877 - 5,877 5,877 - - - -
HUMAN RESOURCES ESI F3PPZG2412 WF1 Maintain 4-HP Control Valv DIRCTELI 757 - 757 757 - - - -
HUMAN RESOURCES ESI F3PPZG2419 LG3 E&W Forced Draft Fan Inlet DIRCTELI 1,415 - 1,415 1,415 - - - -
HUMAN RESOURCES ESI F3PPZG2445 NM5 Unplanned Exciter Outage DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPZG2451 LG2 Boiler Repairs DIRCTELI 443 - 443 443 - - - -
HUMAN RESOURCES ESI F3PPZG2498 WB2 Steam Process Outage 2010 DIRCTEAI 161 - 161 161 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPZG2515 LA1 5A CT Major Outage 2Q10 DIRECTLG 170 - 170 170 - - - -
HUMAN RESOURCES ESI F3PPZG2535 OP3-GT Fall Reliability Outage DIRECTLG 70 - 70 70 - - - -
HUMAN RESOURCES ESI F3PPZG2581 ST7-Spring Outage -11 DIRCTELI 1,337 - 1,337 1,337 - - - -
HUMAN RESOURCES ESI F3PPZG2607 LG3 Auxiliary Outage Repairs 1 DIRCTELI 654 - 654 654 - - - -
HUMAN RESOURCES ESI F3PPZG2616 SB5 Turbine/Generator Full Tra DIRECTTX 9,836 - 9,836 - 9,836 - (16) 9,820
HUMAN RESOURCES ESI F3PPZG2653 WB2 Auxiliary Process Spring O DIRCTEAI 266 - 266 266 - - - -
HUMAN RESOURCES ESI F3PPZG2658 WB1 Energy Conversion Fall Out DIRCTEAI 111 - 111 111 - - - -
HUMAN RESOURCES ESI F3PPZG2663 WB2 Energy Conversion Outage DIRCTEAI 1,491 - 1,491 1,491 - - - -
HUMAN RESOURCES ESI F3PPZG2670 WB1 Energy Conversion Spring O DIRCTEAI 1,332 - 1,332 1,332 - - - -
HUMAN RESOURCES ESI F3PPZG2684 WB1 Steam Process Outage DIRCTEAI 1,290 - 1,290 1,290 - - - -
HUMAN RESOURCES ESI F3PPZG2688 WB2 Steam Process Outage DIRCTEAI 1,175 - 1,175 1,175 - - - -
HUMAN RESOURCES ESI F3PPZG2742 LA1 4A CT CI Outage (2Q11) DIRECTLG 2,055 - 2,055 2,055 - - - -
HUMAN RESOURCES ESI F3PPZG2743 LA1 4A Heat Recovery Steam Gen DIRECTLG 168 - 168 168 - - - -
HUMAN RESOURCES ESI F3PPZG2786 BU8 Forced Outage DIRCTELI 7,606 - 7,606 7,606 - - - -
HUMAN RESOURCES ESI F3PPZG2790 NM4 Main Transformer Repairs DIRCTELI 8,371 - 8,371 8,371 - - - -
HUMAN RESOURCES ESI F3PPZG2791 LA1 5A Turbine Lube Oil Leak DIRECTLG 1,193 - 1,193 1,193 - - - -
HUMAN RESOURCES ESI F3PPZG2792 LG3 Generator Terminal Stand O DIRCTELI 70 - 70 70 - - - -
HUMAN RESOURCES ESI F3PPZG2801 LG3 Turbine Outage-Full Train DIRCTELI 2,556 - 2,556 2,556 - - - -
HUMAN RESOURCES ESI F3PPZG2804 LG3 Boiler Chemical Cleaning DIRCTELI 1,449 - 1,449 1,449 - - - -
HUMAN RESOURCES ESI F3PPZG2811 WG2 Turbine Outage O+M DIRECTLG 10,080 - 10,080 10,080 - - - -
HUMAN RESOURCES ESI F3PPZG2816 PV1-1-2 Cold Reheat Tees Outag DIRCTELI 1,137 - 1,137 1,137 - - - -
HUMAN RESOURCES ESI F3PPZG2828 SB3 Pre Summer Outage DIRECTTX 381 - 381 - 381 - (1) 381
HUMAN RESOURCES ESI F3PPZG2832 RX5 Power Turbine Bearing Outa DIRCTEMI 2,846 - 2,846 2,846 - - - -
HUMAN RESOURCES ESI F3PPZG2847 LA1 5A Exciter Outage DIRECTLG 2,917 - 2,917 2,917 - - - -
HUMAN RESOURCES ESI F3PPZG2848 GA1 2011 SPRING OUTAGE DIRCTEMI 5,358 - 5,358 5,358 - - - -
HUMAN RESOURCES ESI F3PPZG2855 LA1 4A Preheater Leak DIRECTLG 432 - 432 432 - - - -
HUMAN RESOURCES ESI F3PPZG2897 WB1 Steam Process Fall Outage DIRCTEAI 111 - 111 111 - - - -
HUMAN RESOURCES ESI F3PPZG3067 LA1 3A STG Balance/Fuse Outage DIRECTLG 791 - 791 791 - - - -
HUMAN RESOURCES ESI F3PPZW4531 MC3 Repair E CWP Inlet Flange DIRCTENO 155 - 155 155 - - - -
HUMAN RESOURCES ESI F3PPZW4656 Spindletop Gas Storage Fac lit DIRECTTX 14,260 - 14,260 - 14,260 - (32) 14,228
HUMAN RESOURCES ESI F3PPZW5709 LG-LA1 Project Front End Loadi DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PPZW5779 GA1 - CAIR - O&M PROJECT DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PPZW5785 LG1 - CAIR - O&M PROJECT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPZW5797 NL6 - CAIR - O&M PROJECT DIRECTLG 987 - 987 987 - - - -
HUMAN RESOURCES ESI F3PPZW5861 BW2 Boiler Chemical Cleaning DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PPZW6114 SB4 5 Year Generator Minor Out DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZW6207 BW1-CAIR-O&M Project DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F3PPZW6208 BW2-CAIR-O&M Project DIRCTEMI 2,677 - 2,677 2,677 - - - -
HUMAN RESOURCES ESI F3PPZW6299 LA1 5A DC Connection to DC Sys DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PPZW6375 WF2 Main Steam/Hot Reheat/Cold DIRCTELI 1,595 - 1,595 1,595 - - - -
HUMAN RESOURCES ESI F3PPZW6406 TXSB4 Seam Welded Hot Reheat P DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZW6675 TXSB2 Valves - Repair DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZW6787 TX-LW2 Turbine Inspection & Re DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F3PPZW6991 NL6 FD,PA,ID FanInternal Rpr DIRECTLG 385 - 385 385 - - - -
HUMAN RESOURCES ESI F3PPZW7054 TXSB4 A&B Forced Draft Fan Rep DIRECTTX 67 - 67 - 67 - (0) 67
HUMAN RESOURCES ESI F3PPZW7073 BW2 Main TG Alignment & Repair DIRCTEMI 4,841 - 4,841 4,841 - - - -
HUMAN RESOURCES ESI F3PPZW7135 LG1 Stack and Transition Engin DIRCTELI 1,209 - 1,209 1,209 - - - -
HUMAN RESOURCES ESI F3PPZW7143 PV1-NDE of HP, HRH & CRH Pipin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPZW7158 LG3 - CAIR - O&M PROJECT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F3PPZW7304 LG-LA1 5A Mark 6E Control Upgr DIRECTLG 4,465 - 4,465 4,465 - - - -
HUMAN RESOURCES ESI F3PPZW7309 LG-LA1 PRV #1 & PRV #2 Valve R DIRECTLG - - - - - - - -
8-433
HUMAN RESOURCES ESI F3PPZW7336 LA1 Replace 5A HRSG Perforate DIRECTLG - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F3PPZW7355 LA1 4A/5A Gas Meter Segregatio DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PPZW7362 LA1 Reverse Osmosis Single Fai DIRECTLG 1,094 - 1,094 1,094 - - - -
HUMAN RESOURCES ESI F3PPZW7370 LA1 Refurbish 6A Boiler Feed P DIRECTLG - - - - - - - -
ESI F3PPZW7371 DIRECTLG 315 - 315 315 - - - -
Exhibit KGG-B
HUMAN RESOURCES LA1 5A/9 Deaerator Inspection
Page 51 of 58
HUMAN RESOURCES ESI F3PPZW7372 LA1 Replace 3A Exhaust Stack F DIRECTLG 787 - 787 787 - - - -
HUMAN RESOURCES ESI F3PPZW7375 LA1 Control Air System Upgrade DIRECTLG 4,079 - 4,079 4,079 - - - -
HUMAN RESOURCES ESI F3PPZW7380 LA1 Project Front End Loading DIRECTLG 569 - 569 569 - - - -
HUMAN RESOURCES ESI F3PPZW7422 WGC-Willow Glen Life Extension DIRECTLG 908 - 908 908 - - - -
HUMAN RESOURCES ESI F3PPZW7427 LA1 4A Generator Outage DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F3PPZW7475 LG1 Gas Piping Corrosion Prote DIRCTELI 90 - 90 90 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F3PPZW7478 LG3 Gas Piping Corrosion Prote DIRCTELI 259 - 259 259 - - - -
HUMAN RESOURCES ESI F3PPZW7793 SB5 Circ Water Inlet and Outle DIRECTTX 447 - 447 - 447 - (1) 446
HUMAN RESOURCES ESI F3PPZW7794 SB5 APH drive gear and pin rac DIRECTTX 52 - 52 - 52 - (0) 52
HUMAN RESOURCES ESI F3PPZW7936 SB5 B Cooling Tower Fill Repla DIRECTTX 999 - 999 - 999 - (2) 998
HUMAN RESOURCES ESI F3PPZW7942 WF2 Main BFP Complete Pump Ove DIRCTELI 1,651 - 1,651 1,651 - - - -
HUMAN RESOURCES ESI F3PPZW7943 WF2 Pipe Hanger Inspection, Ad DIRCTELI 2,742 - 2,742 2,742 - - - -
HUMAN RESOURCES ESI F3PPZW7967 LA1 4A HRSG Startup Regulator DIRECTLG 199 - 199 199 - - - -
HUMAN RESOURCES ESI F3PPZW7973 LA1 Replace 2 PI Servers DIRECTLG 213 - 213 213 - - - -
HUMAN RESOURCES ESI F3PPZW8128 WB Turbine Upgrade Cance latio DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F3PPZW8177 BU8 Emergency Generator Rental DIRCTELI 3,759 - 3,759 3,759 - - - -
HUMAN RESOURCES ESI F3PPZW8212 OPC-HP Steam to Gland Steam St DIRCTEAI 5,924 - 5,924 5,924 - - - -
HUMAN RESOURCES ESI F3PPZW8220 LA1 Acadian Gas Line for Unit DIRECTLG 8,842 - 8,842 8,842 - - - -
HUMAN RESOURCES ESI F3PPZW8269 LA1 Low Stm Flow Stdy/Modif 20 DIRECTLG 1,795 - 1,795 1,795 - - - -
HUMAN RESOURCES ESI F3PPZW8272 LA1 PRV #3 Desuperheater Spray DIRECTLG 45 - 45 45 - - - -
HUMAN RESOURCES ESI F3PPZW8311 WB & ISES Exciter Contingency DIRCTEAI 180 - 180 180 - - - -
HUMAN RESOURCES ESI F3PPZW8363 SB4 LP Turbine Bucket Repair DIRECTTX 578 - 578 - 578 - (1) 578
HUMAN RESOURCES ESI F3PPZW8780 BWC MS River Flood - May 2011 DIRCTEMI 2,435 - 2,435 2,435 - - - -
HUMAN RESOURCES ESI F3PPZW8782 AP2 Post Acquisition Team Acti DIRCTELI 468 - 468 468 - - - -
HUMAN RESOURCES ESI F4DBTW8642 PROVIDE GENERATOR PARALLEL OPE DIRCTELI 668 - 668 668 - - - -
HUMAN RESOURCES ESI F4PCT99002 Occidental Chem Romeville Main DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F4PCW90340 TB MISC HYDRAULIC POWER GENERA DIRECTTX 129 - 129 - 129 (129) - -
HUMAN RESOURCES ESI F4PCW90341 TB MTC SUPERVISION, ENGR DIRECTTX 24,248 - 24,248 - 24,248 (24,248) - -
HUMAN RESOURCES ESI F4PPAR0464 Fac Sty Conste lation Energy P DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F4PPAR0470 Feasibility Sty Phoenix Renewa DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F4PPAR0471 Fac Sty Conste lation Energy DIRCTEAI 471 - 471 471 - - - -
HUMAN RESOURCES ESI F4PPAR0472 Feasibility Sty SWPP Clean Lin DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F4PPAR0473 Fac. Sty DENL move to LAGEN DIRCTEAI 754 - 754 754 - - - -
HUMAN RESOURCES ESI F4PPAR0474 Fac Sty NLR Electric Point of DIRCTEAI 1,049 - 1,049 1,049 - - - -
HUMAN RESOURCES ESI F4PPAR0475 Fac Sty SWPP LGIP PID233 DIRCTEAI 292 - 292 292 - - - -
HUMAN RESOURCES ESI F4PPAR0476 Fac Sty Plum Pt Impl Phase I DIRCTEAI 1,824 - 1,824 1,824 - - - -
HUMAN RESOURCES ESI F4PPAR0477 Fac Sty NRG Modify WMUC BA DIRCTEAI 4,799 - 4,799 4,799 - - - -
HUMAN RESOURCES ESI F4PPAR0478 Fac Sty NRG Modify CNWY Bal Au DIRCTEAI 6,643 - 6,643 6,643 - - - -
HUMAN RESOURCES ESI F4PPAR0479 Fac Sty SWPP for 620MW PID240 DIRCTEAI 1,043 - 1,043 1,043 - - - -
HUMAN RESOURCES ESI F4PPAR0480 Fac Sty SWPP ASA2010-006 Affec DIRCTEAI 371 - 371 371 - - - -
HUMAN RESOURCES ESI F4PPAR0481 Fac Sty Carg ll Power Markets DIRCTEAI 402 - 402 402 - - - -
HUMAN RESOURCES ESI F4PPAR0482 Fac Sty PUPP add ties SPO DIRCTEAI 50 - 50 50 - - - -
HUMAN RESOURCES ESI F4PPAR0483 Fac Sty Plum Pt Impl Phase II DIRCTEAI 8,484 - 8,484 8,484 - - - -
HUMAN RESOURCES ESI F4PPAR0484 Fac Sty Louisiana Generating B DIRCTEAI 1,400 - 1,400 1,400 - - - -
HUMAN RESOURCES ESI F4PPAR0486 Fac Sty Louisiana Generating L DIRCTEAI 1,369 - 1,369 1,369 - - - -
HUMAN RESOURCES ESI F4PPAR0488 Fac Sty Southern Cross Transmi DIRCTEAI 99 - 99 99 - - - -
HUMAN RESOURCES ESI F4PPAR0489 Fac Sty SWPP Oasis 74789476 DIRCTEAI 90 - 90 90 - - - -
HUMAN RESOURCES ESI F4PPAR0490 FACILITY STY SWPP OASIS 750094 DIRCTEAI 120 - 120 120 - - - -
HUMAN RESOURCES ESI F4PPAR0491 Facil ty STY FOR ASA-2011 DIRCTEAI 740 - 740 740 - - - -
HUMAN RESOURCES ESI F4PPEGS148 Mutual Assist EGSL GAS NMGC 2/ DIRECTLG 106 - 106 106 - - - -
HUMAN RESOURCES ESI F4PPEMI138 Mutual Assist EMI AEP 12/19/09 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F4PPENG134 Mutual Assist ENOI Gas NMGC 2/ DIRCTENO 123 - 123 123 - - - -
HUMAN RESOURCES ESI F4PPGS0455 Fac Sty Waste Mgmt for Interco DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F4PPGS0456 Fac Sty SWPP Oasis 1694305/430 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F4PPGS0458 Fac Sty SWPP Oasis 73561076 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F4PPGS0459 Fac Sty SWPP Oasis 73595626 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI F4PPGS0460 Fac Sty SWPP Oasis 73619116 DIRECTLG - - - - - - - -
8-434
HUMAN RESOURCES ESI F4PPGS0461 Lyondell-Basse l-Lake Charles DIRECTLG 202 - 202 202 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F4PPGS0462 Fac Sty Georgia Pacific Reloc DIRECTLG 2,707 - 2,707 2,707 - - - -
HUMAN RESOURCES ESI F4PPGS0463 Shell Chemical Woodstock Islan DIRECTLG 413 - 413 413 - - - -
HUMAN RESOURCES ESI F4PPGS0464 Fac Sty SWPP Oasis 1668165 DIRECTLG - - - - - - - -
ESI F4PPGS0465 DIRECTLG 3,837 - 3,837 3,837 - - - -
Exhibit KGG-B
HUMAN RESOURCES Fac Sty Westlake Vinyls Geisma
Page 52 of 58
HUMAN RESOURCES ESI F4PPGS0466 Fac Sty SWPP PID 246 DIRECTLG 3,554 - 3,554 3,554 - - - -
HUMAN RESOURCES ESI F4PPGS0467 Fac Sty Total Petrochem @ Cosm DIRECTLG 1,050 - 1,050 1,050 - - - -
HUMAN RESOURCES ESI F4PPGS0469 Fac. Sty for NRG, Oasis #74236 DIRECTLG 78 - 78 78 - - - -
HUMAN RESOURCES ESI F4PPGS0470 Fac Sty for NRG, Oasis #742367 DIRECTLG 78 - 78 78 - - - -
HUMAN RESOURCES ESI F4PPGS0471 Fac Sty for NRG, Oasis #742367 DIRECTLG 104 - 104 104 - - - -
HUMAN RESOURCES ESI F4PPGS0473 Fac Sty SWPP Oasis 1668165 DIRECTLG 1,314 - 1,314 1,314 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F4PPGS0474 Fac Sty PL Olefins LLC Petrolo DIRECTLG 2,988 - 2,988 2,988 - - - -
HUMAN RESOURCES ESI F4PPGS0477 FAC STY SWPP 13MW PID #244 DIRECTLG 128 - 128 128 - - - -
HUMAN RESOURCES ESI F4PPGS0480 FACILITY STDY SWPP OASIS 74899 DIRECTLG 190 - 190 190 - - - -
HUMAN RESOURCES ESI F4PPGS0481 FEASIBILITY STY PID 271 ELEMEN DIRECTLG 79 - 79 79 - - - -
HUMAN RESOURCES ESI F4PPGS0482 FEASIBILITY STY REQUEST PID 27 DIRECTLG 52 - 52 52 - - - -
HUMAN RESOURCES ESI F4PPGS0483 FACILITY STUDY SM GEN PID 258 DIRECTLG 85 - 85 85 - - - -
HUMAN RESOURCES ESI F4PPGS0484 FEASIBILITY STY SM GEN PID 272 DIRECTLG 88 - 88 88 - - - -
HUMAN RESOURCES ESI F4PPGS0485 FACILITY STY OASIS 748998889 DIRECTLG 103 - 103 103 - - - -
HUMAN RESOURCES ESI F4PPGS0486 FEASIBILITY STY SM GENERATOR P DIRECTLG 91 - 91 91 - - - -
HUMAN RESOURCES ESI F4PPGS0487 FEASIBILITY STY SM GEN PID 279 DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI F4PPIBWU11 2011 IBEW-EGSL Cntrct Negotns DIRECTLG 119 - 119 119 - - - -
HUMAN RESOURCES ESI F4PPLA0315 Eng Study DOTD Route LA 57 Rel DIRCTELI 658 - 658 658 - - - -
HUMAN RESOURCES ESI F4PPLA0322 Fac Sty Shintech 220 MW Load E DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F4PPLA0324 CLECO Transition Valley Meter DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F4PPLA0326 Fac Sty LA DOTD Relocate Facil DIRCTELI 355 - 355 355 - - - -
HUMAN RESOURCES ESI F4PPLA0330 Scope Sty Constellation Energy DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F4PPLA0331 Fac Sty SNF Holding Company DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F4PPLA0333 Interconnect Sty SWPP Valero P DIRCTELI 3,207 - 3,207 3,207 - - - -
HUMAN RESOURCES ESI F4PPLA0334 Fac Sty Air Products & Chemica DIRCTELI 483 - 483 483 - - - -
HUMAN RESOURCES ESI F4PPLA0335 SNF Holding EPC Design Support DIRCTELI (489) - (489) (489) - - - -
HUMAN RESOURCES ESI F4PPLA0341 Fac Sty CECD Reserve Sharing DIRCTELI 749 - 749 749 - - - -
HUMAN RESOURCES ESI F4PPLA0342 Shintech Relay Settings @ Iber DIRCTELI 210 - 210 210 - - - -
HUMAN RESOURCES ESI F4PPLA0345 Fac Sty Nucor Steel Louisiana DIRCTELI 1,084 - 1,084 1,084 - - - -
HUMAN RESOURCES ESI F4PPLA0346 FAC STY AIR PRODUCTS COVENT DIRCTELI 267 - 267 267 - - - -
HUMAN RESOURCES ESI F4PPLA0347 FEASIBILITY STY FOR REQUEST PI DIRCTELI 44 - 44 44 - - - -
HUMAN RESOURCES ESI F4PPLA0348 FEASIBILITY STY PID 273 DIRCTELI 96 - 96 96 - - - -
HUMAN RESOURCES ESI F4PPLA0349 FEASIBILITY STY PID 274 ORMAT DIRCTELI 64 - 64 64 - - - -
HUMAN RESOURCES ESI F4PPLA0350 FEASIBILITY STY REQUEST PID 27 DIRCTELI 55 - 55 55 - - - -
HUMAN RESOURCES ESI F4PPLA0351 FACILITY STY SWPP YEARLY NETWK DIRCTELI 304 - 304 304 - - - -
HUMAN RESOURCES ESI F4PPLA0352 System Impact Study DIRCTELI 32 - 32 32 - - - -
HUMAN RESOURCES ESI F4PPMS0220 SMEPA Install Remote Switches DIRCTEMI 19 - 19 19 - - - -
HUMAN RESOURCES ESI F4PPMS0236 Interconnection Sty Southwest DIRCTEMI 195 - 195 195 - - - -
HUMAN RESOURCES ESI F4PPMS0239 AP Holding Southaven Disconnec DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F4PPMS0240 ARK Engin for AC Interference DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F4PPMS0242 Fac Sty SWPP on PID238 for K-G DIRCTEMI 1,613 - 1,613 1,613 - - - -
HUMAN RESOURCES ESI F4PPMS0243 Fac Sty NRG KGEN Hinds/LAGN DIRCTEMI 3,405 - 3,405 3,405 - - - -
HUMAN RESOURCES ESI F4PPMS0245 Fac Sty SWPP Oasis 74035217 NR DIRCTEMI 358 - 358 358 - - - -
HUMAN RESOURCES ESI F4PPMS0246 Fac Sty SWPP NRG Oasis 7423367 DIRCTEMI 490 - 490 490 - - - -
HUMAN RESOURCES ESI F4PPMS0247 FACILITY STY SWPP OASIS 749000 DIRCTEMI 52 - 52 52 - - - -
HUMAN RESOURCES ESI F4PPMS0248 FACILITY STY SWPP OASIS 748999 DIRCTEMI 69 - 69 69 - - - -
HUMAN RESOURCES ESI F4PPMS0249 FACILITY STY SWPP OASIS 750094 DIRCTEMI 90 - 90 90 - - - -
HUMAN RESOURCES ESI F4PPMS0250 FACILITY STY SWPP OASIS 749000 DIRCTEMI 2,322 - 2,322 2,322 - - - -
HUMAN RESOURCES ESI F4PPMS0251 FACILITY STY SWPP OASIS 749000 DIRCTEMI 59 - 59 59 - - - -
HUMAN RESOURCES ESI F4PPNP0616 Fac Sty SWPP on PID 228 DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI F4PPTX0024 Fac Sty Total Petrochemicals R DIRECTTX 287 - 287 - 287 (287) - -
HUMAN RESOURCES ESI F4PPTX0031 City of Kirbyville Upg NITSA S DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F4PPTX0034 Eastman Chemical Plant Ryan Gr DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F4PPTX0038 Fac Sty SHECO TPC 40 DIRECTTX 197 - 197 - 197 (197) - -
HUMAN RESOURCES ESI F4PPTX0039 Fac Sty SWPP Oasis 1567817 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F4PPTX0041 Fac Sty Texas Eastern Spindlet DIRECTTX 1,314 - 1,314 - 1,314 (1,314) - -
HUMAN RESOURCES ESI F4PPTX0050 Fac Sty Louisiana Generating DIRECTTX 2,050 - 2,050 - 2,050 (2,050) - -
8-435
HUMAN RESOURCES ESI F4PPTX0051 Fac Sty Motiva Enterprises LLC DIRECTTX 8,170 - 8,170 - 8,170 (8,170) - -
2011 TX Rate Case
HUMAN RESOURCES ESI F4PPTX0053 Fac Sty SWPP Oasis 74597193 & DIRECTTX 1,978 - 1,978 - 1,978 (1,978) - -
HUMAN RESOURCES ESI F4PPTX0054 FAC STY SWPP OAS74799834 36 37 DIRECTTX 99 - 99 - 99 (99) - -
HUMAN RESOURCES ESI F4PPTX0055 FAC STY SWPP OASIS 74728369 DIRECTTX 140 - 140 - 140 (140) - -
ESI F4PPTX0056 DIRECTTX 1,070 - 1,070 - 1,070 (1,070) - -
Exhibit KGG-B
HUMAN RESOURCES FAC STY SWPP OASIS 74728395
Page 53 of 58
HUMAN RESOURCES ESI F4PPTX0057 FAC STY SWPP OASIS 74728400 DIRECTTX 74 - 74 - 74 (74) - -
HUMAN RESOURCES ESI F4PPTX0058 FAC STY SWPP OASIS 74728415 DIRECTTX 83 - 83 - 83 (83) - -
HUMAN RESOURCES ESI F4PPTX0059 FAC STY SWPP OASIS 74728420 DIRECTTX 50 - 50 - 50 (50) - -
HUMAN RESOURCES ESI F4PPTX0061 FACILITY STY SWPP 74846159 DIRECTTX 719 - 719 - 719 (719) - -
HUMAN RESOURCES ESI F4PPTX0063 FACILITY STY LA GEN DIRECTTX 1,125 - 1,125 - 1,125 (1,125) - -
HUMAN RESOURCES ESI F4PPTX0064 FACILITY STY Southcoast Wind P DIRECTTX 1,035 - 1,035 - 1,035 (1,035) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F4PPTX0067 Facil ties Study re-routing of DIRECTTX 456 - 456 - 456 (456) - -
HUMAN RESOURCES ESI F5PC25116F ELI FUEL AUDIT 2001 DIRCTELI 343 - 343 343 - - - -
HUMAN RESOURCES ESI F5PC27103F 2003 EGSI-LA FUEL AUDIT DIRECTLG 43 - 43 43 - - - -
HUMAN RESOURCES ESI F5PC6H0IP2 DIRECT SUPPORT TO IP2 DIRECT7A 13,359 - 13,359 13,359 - - - -
HUMAN RESOURCES ESI F5PCCMEGII CM SUPPORT F/ENTERGY GLOBAL IN DIRECT76 371 - 371 371 - - - -
HUMAN RESOURCES ESI F5PCCMEUKE CM SUPPORT FOR ENTERGY UK ENTE DIRECT48 - - - - - - - -
HUMAN RESOURCES ESI F5PCCNNON2 COOPER NUC STATION SUPPORT - N DIRECT7T 1,527 - 1,527 1,527 - - - -
HUMAN RESOURCES ESI F5PCCR1002 COOPER NUC STATION SUPPORT SVC DIRECT7T 13,353 - 13,353 13,353 - - - -
HUMAN RESOURCES ESI F5PCCSS01L PS ASSET MANAGEMENT FOR LE CUSEOPCO 661 - 661 563 98 - (0) 97
HUMAN RESOURCES ESI F5PCD10093 WEB DEVELOPMENT SUPPORT CUSTEGOP 673 - 673 580 93 - (0) 92
HUMAN RESOURCES ESI F5PCD10106 BUSINESS WAREHOUSE SUPPORT CUSEGRXT 46,644 - 46,644 46,644 - - - -
HUMAN RESOURCES ESI F5PCD10108 CCS REMEDY TESTING CUSEGXTX 2,152 - 2,152 2,152 - - - -
HUMAN RESOURCES ESI F5PCDW0168 LA-DISTR EMPLOYEE DEVELOPMENT CUSTELLA 286 - 286 286 - - - -
HUMAN RESOURCES ESI F5PCDW0202 INDEPENDENT SAFETY ASSESSMENT EMPLFRAN - - - - - - - -
HUMAN RESOURCES ESI F5PCE13601 GENERAL LITIGATION-ELI DIRCTELI 297,645 - 297,645 297,645 - - - -
HUMAN RESOURCES ESI F5PCE13611 GENERAL LITIGATION-ENOI DIRCTENO 121,450 - 121,450 121,450 - - - -
HUMAN RESOURCES ESI F5PCE13621 GENERAL LITIGATION-EAI DIRCTEAI 196,706 - 196,706 196,706 - - - -
HUMAN RESOURCES ESI F5PCE13631 GENERAL LITIGATION- EMI DIRCTEMI 38,254 - 38,254 38,254 - - - -
HUMAN RESOURCES ESI F5PCE13751 GENERAL LITIGATION- EGSI-LA DIRECTLG 219,061 - 219,061 219,061 - - - -
HUMAN RESOURCES ESI F5PCE13756 GENERAL LITIGATION EGSI-TX DIRECTTX 190,052 - 190,052 - 190,052 - (439) 189,613
HUMAN RESOURCES ESI F5PCE13759 JENKINS CLASS ACTION SUIT DIRECTTX 24,830 - 24,830 - 24,830 - (59) 24,772
HUMAN RESOURCES ESI F5PCE14426 REGULATORY AFFAIRS - EAI DIRCTEAI 3,184 - 3,184 3,184 - - - -
HUMAN RESOURCES ESI F5PCEDIVER DIVERSITY TRAINING DIRCTESI (9,038) - (9,038) (9,038) - - - -
HUMAN RESOURCES ESI F5PCELI350 ELI 2003 RATE CASE DIRCTELI 1,192 - 1,192 1,192 - - - -
HUMAN RESOURCES ESI F5PCERRMOM EQUIP. REFURBISHMENT & REPAIR SCLDTMLS 141 - 141 118 23 - (0) 23
HUMAN RESOURCES ESI F5PCF96930 BENCHMARKING PHASE II LOADWEOI 4,220 - 4,220 3,569 651 - (1) 649
HUMAN RESOURCES ESI F5PCGSL350 EGS 2001 SYSTEM AGREEMENT CASE DIRECTLG 1,100 - 1,100 1,100 - - - -
HUMAN RESOURCES ESI F5PCGSL351 ELI 2001 SYSTEM AGREEMENT CASE DIRCTELI 3,580 - 3,580 3,580 - - - -
HUMAN RESOURCES ESI F5PCGSL400 GULF STATES-9TH EARNINGS REVIE DIRECTLG 55 - 55 55 - - - -
HUMAN RESOURCES ESI F5PCGSL500 EGS FUEL AUDIT DIRECTLG 6,130 - 6,130 6,130 - - - -
HUMAN RESOURCES ESI F5PCINREOM INVESTMENT RECOVERY SCPSPXNC 51,688 - 51,688 42,430 9,259 - (23) 9,236
HUMAN RESOURCES ESI F5PCINREVH INVESTMENT RECOVERY - VEHICLES VEHCLALL 8,624 - 8,624 7,556 1,068 - (2) 1,066
HUMAN RESOURCES ESI F5PCLIHPPC CONSUMER EDUCATION PROGRAMS CUSEOPCO 32,610 - 32,610 27,795 4,816 - (11) 4,805
HUMAN RESOURCES ESI F5PCMATCOM MATERIALS TESTING AND COMPLIAN SCLDTMLS 466 - 466 392 75 - (0) 74
HUMAN RESOURCES ESI F5PCMCMSCL PASSPORT- SC MATERIALS MANAGEM SCMATRAN 78,064 - 78,064 66,644 11,420 (11,420) - -
HUMAN RESOURCES ESI F5PCNN5462 LICENSE RENEWAL DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI F5PCNN5489 TECHNOLOGY DEVELOPMENT DIRECT14 (17,109) - (17,109) (17,109) - - - -
HUMAN RESOURCES ESI F5PCNN5862 LICENSE RENEWAL-VERMONT YANKEE DIRECT14 8,273 - 8,273 8,273 - - - -
HUMAN RESOURCES ESI F5PCNN6062 LICENSE RENEWAL - FITZPATRICK DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI F5PCNN6162 LICENSE RENEWAL - IP2 DIRECT14 32,150 - 32,150 32,150 - - - -
HUMAN RESOURCES ESI F5PCNN6262 LICENSE RENEWAL - COOPER DIRECT14 14,019 - 14,019 14,019 - - - -
HUMAN RESOURCES ESI F5PCNN6362 LICENSE RENEWAL - IP3 DIRECT14 42,458 - 42,458 42,458 - - - -
HUMAN RESOURCES ESI F5PCNN6462 LICENSE RENEWAL - INTERNATIONA DIRECT14 2,129 - 2,129 2,129 - - - -
HUMAN RESOURCES ESI F5PCNN6562 LICENSE RENEWAL - REVIEW DIRECT14 116 - 116 116 - - - -
HUMAN RESOURCES ESI F5PCQQ4345 WARREN POWER-O&M DIRECT8M 5 - 5 5 - - - -
HUMAN RESOURCES ESI F5PCR104SA BILLING OF ELI EMI ENOI CUST CUSEEAST 232 - 232 232 - - - -
HUMAN RESOURCES ESI F5PCR73500 ELECTRONIC BILLING CUSTEGOP 10,576 - 10,576 9,114 1,461 - (3) 1,459
HUMAN RESOURCES ESI F5PCRTOEGS EGS RTO MATTERS DIRECTLG 162 - 162 162 - - - -
HUMAN RESOURCES ESI F5PCRTOELI ELI RTO MATTERS DIRCTELI 146 - 146 146 - - - -
HUMAN RESOURCES ESI F5PCSAFECN SAFETY ORG SAFETY COUNCIL MEET EMPLOYAL 141 - 141 135 7 - (0) 7
HUMAN RESOURCES ESI F5PCSAFTEE SAFTEY TRAINING LOADER ELECTRI CUSEOPCO 10,019 - 10,019 8,539 1,480 (1,480) - -
8-436
HUMAN RESOURCES ESI F5PCSAFTEG SAFTEY TRAINING LOADER GAS CUS CUSGOPCO 6,910 - 6,910 6,910 - - - -
2011 TX Rate Case
HUMAN RESOURCES ESI F5PCSCMMOM SUPPLY CHAIN MATERIALS MGMNT O SCDSPALL 229,700 - 229,700 161,856 67,843 (67,843) - -
HUMAN RESOURCES ESI F5PCSVCAWD SERVICE AWARDS DIRCTESI 1,889 - 1,889 1,889 - - - -
HUMAN RESOURCES ESI F5PCTNGTCS COMPETITIVE STRATEGEY-EGS TX D DIRECTTX - - - - - - - -
ESI F5PCTTDS58 LOADOPCO 105,628 - 105,628 89,209 16,419 - (37) 16,382
Exhibit KGG-B
HUMAN RESOURCES TRANSMISSION OPERATIONS
Page 54 of 58
HUMAN RESOURCES ESI F5PCTTDS70 TRANS MAINTENANCE LINES & SUB TRSBLNOP 84,595 - 84,595 74,643 9,952 - (23) 9,929
HUMAN RESOURCES ESI F5PCTXEGII TAX SUPPORT FOR ENTERGY GLOBAL DIRECT76 14,439 - 14,439 14,439 - - - -
HUMAN RESOURCES ESI F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 8,823 - 8,823 8,531 292 - (0) 292
HUMAN RESOURCES ESI F5PCZCONEX COMMUNITY CONNECTORS - BELOW T ASSTSALL 250 - 250 226 24 (24) - -
HUMAN RESOURCES ESI F5PCZCONOP CONTRIBUTION OPERATIONS - BELO ASSTSALL 97,926 - 97,926 88,167 9,759 (9,746) (13) -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F5PCZD4450 GOVERNMENTAL DIRCTWF3 289 - 289 289 - - - -
HUMAN RESOURCES ESI F5PCZD7387 LAKE CHARLES MGP SITE DIRECTLG 2,874 - 2,874 2,874 - - - -
HUMAN RESOURCES ESI F5PCZECDEV ECONOMIC DEVELOPMENT - BELOW T CUSEOPCO 65 - 65 55 10 - (10) -
HUMAN RESOURCES ESI F5PCZEDUCA EDUCATION INITIATIVES - BELOW ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI F5PCZFCLSR VOICE & VIDEO LOCAL SERVICE TELXGENS 1,018 - 1,018 963 55 - (0) 55
HUMAN RESOURCES ESI F5PCZFCTRN REGULATD NON-BACKBONE FIBER PCNUMXNR 124,098 - 124,098 117,764 6,333 - (15) 6,319
HUMAN RESOURCES ESI F5PCZFCTWR 2-WAY RADIOS COMMUNICATION SER RADIOALL 83,290 - 83,290 74,694 8,596 - (20) 8,576
HUMAN RESOURCES ESI F5PCZFCWAN WIDE AREA NETWORK (WAN) SERVIC PCNUMALL 2,778 - 2,778 2,672 106 - (0) 105
HUMAN RESOURCES ESI F5PCZFDEPT SUPERVISION & SUPPORT - FINANC LBRFINAN - - - - - - - -
HUMAN RESOURCES ESI F5PCZFDMAC DESKTOP MOVES/ADDS/CHANGES PCNUMXNR 4,461 - 4,461 4,233 228 - (0) 227
HUMAN RESOURCES ESI F5PCZFDMNT DESKTOP MAINTENANCE & SUPP PCNUMXNR 27,623 - 27,623 26,212 1,411 - (3) 1,408
HUMAN RESOURCES ESI F5PCZFDSER DESKTOP SERVICES PCNUMALL 58,290 - 58,290 56,074 2,216 - (5) 2,211
HUMAN RESOURCES ESI F5PCZFLMNT LAN - DESKTOP PCNUMXNR 8,202 - 8,202 7,784 418 - (1) 418
HUMAN RESOURCES ESI F5PCZFOUND ENTERGY CHARITABLE FOUNDATION ASSTSALL 6,275 - 6,275 5,648 627 (627) - -
HUMAN RESOURCES ESI F5PCZFRMAC TWO WAY RADIO MOVES/ADDS/CHANG CUSEOPCO 7,496 - 7,496 6,388 1,108 - (2) 1,106
HUMAN RESOURCES ESI F5PCZFVMAC VOICE & VIDEO MOVES ADDS CHANG TELPHALL 25,110 - 25,110 23,689 1,421 - (3) 1,417
HUMAN RESOURCES ESI F5PCZFVMNT VOICE & VIDEO MAINTENANCE & SU TELPHALL 64,551 - 64,551 60,895 3,656 - (8) 3,647
HUMAN RESOURCES ESI F5PCZKDEPT SUPERVISION & SUPPORT - CUSTOM DIRCTESI 10,948 - 10,948 10,948 - - - -
HUMAN RESOURCES ESI F5PCZLDEPT SUPERVISION & SUPPORT - LEGAL LBRLEGAL 275,261 - 275,261 235,401 39,860 - (93) 39,767
HUMAN RESOURCES ESI F5PCZLEPAC POLITICAL ACTION COMMITTEE- EX DIRCTETR 37,485 - 37,485 37,485 - - - -
HUMAN RESOURCES ESI F5PCZNDEPT SUPERVISION & SUPPORT - NUCLEA DIRCTESI 696 - 696 696 - - - -
HUMAN RESOURCES ESI F5PCZPDEPT SUPERVISION & SUPPORT - PUBLIC LBREXAFF 105,499 - 105,499 98,822 6,677 (18) (15) 6,644
HUMAN RESOURCES ESI F5PCZPTOXX PAID TIME OFF LBRBILAL 57 - 57 51 5 - (0) 5
HUMAN RESOURCES ESI F5PCZQ1207 SYSTEM AGREEMENT ADMINISTRATOR LOADOPCO 16,963 - 16,963 14,337 2,626 - (6) 2,620
HUMAN RESOURCES ESI F5PCZSDEPT SUPERVISION & SUPPORT - SUPPLY LBRSUPCN 263,169 - 263,169 209,040 54,129 (14) (127) 53,988
HUMAN RESOURCES ESI F5PCZU1422 REGULATORY AFFAIRS - LP&L DIRCTELI 75,233 - 75,233 75,233 - - - -
HUMAN RESOURCES ESI F5PCZU1424 REGULATORY AFFAIRS - NOPSI DIRCTENO 52,543 - 52,543 52,543 - - - -
HUMAN RESOURCES ESI F5PCZU1425 REGULATORY COORDINAT.-ELI & EG CUSELPSC 233,404 - 233,404 233,404 - - - -
HUMAN RESOURCES ESI F5PCZU1573 REGULATORY AFFAIRS -- 100% EGS DIRECTTX 132,868 - 132,868 - 132,868 - (292) 132,576
HUMAN RESOURCES ESI F5PCZU1574 REGULATORY AFFAIRS - 100% TX G DIRECTTX 12,641 - 12,641 - 12,641 - (24) 12,618
HUMAN RESOURCES ESI F5PCZU1579 REGULATORY AFFAIRS -- 100% EGS DIRECTLG 73,902 - 73,902 73,902 - - - -
HUMAN RESOURCES ESI F5PCZU5402 LOUISIANA GOVERNMENTAL AFFAIRS CUSELGLA 15,858 - 15,858 15,858 - - - -
HUMAN RESOURCES ESI F5PCZU5403 LOUISIANA GOVERNMENTAL AFFAIRS CUSTELLA 133,475 - 133,475 133,475 - - - -
HUMAN RESOURCES ESI F5PCZUBENF BENEFITS LBRBILAL 210,229 16,525 226,754 205,399 21,355 - 69 21,425
HUMAN RESOURCES ESI F5PCZUBENQ NON-QUALIFIED POST-RETIREMENT LBRBILAL 12,005,974 - 12,005,974 10,855,198 1,150,776 - 12 1,150,788
HUMAN RESOURCES ESI F5PCZUDEPT SUPERVISION & SUPPORT - DOMEST LBRUTOPN 398,536 - 398,536 334,216 64,320 - (145) 64,175
HUMAN RESOURCES ESI F5PCZUELEC ENOI REGULATORY ELECTRIC DIRCTENO 16,704 - 16,704 16,704 - - - -
HUMAN RESOURCES ESI F5PCZUGAS1 ENOI REGULATORY GAS DIRCTENO 13,824 - 13,824 13,824 - - - -
HUMAN RESOURCES ESI F5PCZXDEPT SUPERVISION & SUPPORT-FINANCIA LBRFINAN - - - - - - - -
HUMAN RESOURCES ESI F5PCZXXNEO NEW EMPLOYEE ORIENTATION EMPLOREG 45 - 45 42 3 - - 3
HUMAN RESOURCES ESI F5PCZY323L ROUTINE SPILL RESPONSE(CS-LP&L DIRCTELI 422 - 422 422 - - - -
HUMAN RESOURCES ESI F5PCZY338A EAI T&D PCB AND OIL SPILL RESP DIRCTEAI 2,186 - 2,186 2,186 - - - -
HUMAN RESOURCES ESI F5PCZYDEPT SUPERVISION & SUPPORT - INFO. LBRINFOR - - - - - - - -
HUMAN RESOURCES ESI F5PCZYP32L MISC. ENV. PROPERTY ASSESSMENT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F5PCZYP34A MISC ENV PROPERTY ASSESSMENTS DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F5PCZZ0150 SHAREHOLDER/DIRECTOR EXPENSES ASSTSALL 602,496 - 602,496 544,211 58,285 - (3) 58,282
HUMAN RESOURCES ESI F5PCZZ4040 TEAMSHARE INCENTIVE COMPENSATI LBRBILAL 20 - 20 18 2 - (0) 2
HUMAN RESOURCES ESI F5PCZZ4045 LONG-TERM EXECUTIVE INCENTIVE LBRBILAL 2,236,203 - 2,236,203 2,023,199 213,003 - - 213,003
HUMAN RESOURCES ESI F5PCZZ4070 IMPACT AWARDS DIRCTESI 1,946 - 1,946 1,946 - - - -
HUMAN RESOURCES ESI F5PCZZ4075 REWARD POINTS PROGRAM DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI F5PCZZ4080 EQUITY AWARDS LBRBILAL 862,588 - 862,588 779,128 83,460 - - 83,460
8-437
HUMAN RESOURCES ESI F5PCZZ4090 RESTRICTED SHARE AWARDS LBRBILAL 3,571,827 - 3,571,827 3,225,571 346,256 - - 346,256
2011 TX Rate Case
HUMAN RESOURCES ESI F5PCZZ8602 ESI/EBS GIFTS/ REWARDS EMPLOYAL 9,168 675 9,843 9,367 476 - (109) 367
HUMAN RESOURCES ESI F5PP10011U Show Cause Docket No. 10-011-U DIRCTEAI 59,832 - 59,832 59,832 - - - -
HUMAN RESOURCES ESI F5PP27469A LPSC Docket U-27469 Avoided Co CUSELGLA 260 - 260 260 - - - -
ESI F5PP4RFERC LVLSVCAL 817 - 817 739 78 - (0) 78
Exhibit KGG-B
HUMAN RESOURCES FERC Audit
Page 55 of 58
HUMAN RESOURCES ESI F5PPACCADM Access Administration - O&M LOADOPCO 13,216 - 13,216 11,118 2,099 - (4) 2,095
HUMAN RESOURCES ESI F5PPARKECR ECR Prudency Review DIRCTEAI 942 - 942 942 - - - -
HUMAN RESOURCES ESI F5PPBBSAFT Behavioral Based Safety Traini TRSBLNOP 340 - 340 300 40 - (0) 40
HUMAN RESOURCES ESI F5PPBCNAVF Avian Flu Contingency Planning EMPLOYAL 36,003 344 36,347 34,611 1,736 - (1) 1,736
HUMAN RESOURCES ESI F5PPBPOILS BP Oil Sp ll DIRCTELI 2,134 - 2,134 2,134 - - - -
HUMAN RESOURCES ESI F5PPBULKPW Minimize of Bulk Power Supply LOADOPCO 13,576 - 13,576 11,401 2,174 - (4) 2,170
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F5PPCDSRMP Project Sam Rayburn DIRECTXU 6,189 - 6,189 6,189 - - - -
HUMAN RESOURCES ESI F5PPCIP007 CIP 007 R1 Testing - O&M LOADOPCO 173 - 173 145 28 - (0) 28
HUMAN RESOURCES ESI F5PPCIPPDV CIP Procedure Development & Ma LOADOPCO 7,674 - 7,674 6,463 1,211 - (2) 1,209
HUMAN RESOURCES ESI F5PPCIPRMP CIP Related Mitigation Plan & LOADOPCO 33,552 - 33,552 28,262 5,290 - (10) 5,280
HUMAN RESOURCES ESI F5PPCIPUNC General Unclassified CIP Costs LOADOPCO 88,221 - 88,221 74,818 13,403 - (31) 13,372
HUMAN RESOURCES ESI F5PPCITSUP Business Support - Corp IT LBRINFOR 16,854 - 16,854 15,145 1,709 - (3) 1,706
HUMAN RESOURCES ESI F5PPCSCSUP BUSINESS SUPPORT - SUPPLY CHAI LBRSUPCN 4,309 - 4,309 3,636 673 - (1) 672
HUMAN RESOURCES ESI F5PPD10154 MDT Wireless Telecom Serv CUSTEGOP 62,186 - 62,186 53,599 8,587 - (21) 8,566
HUMAN RESOURCES ESI F5PPD10156 Dist. Work Mgmt - DriveCam Sup CUSTELLA 1,353 - 1,353 1,353 - - - -
HUMAN RESOURCES ESI F5PPD10157 PC Coordinator Support CUSEOPCO 2,457 - 2,457 2,093 364 - (1) 363
HUMAN RESOURCES ESI F5PPD10162 Util Ops Cust Data Warehouse S CUSTEGOP 2,637 - 2,637 2,273 364 - (1) 363
HUMAN RESOURCES ESI F5PPDOEETR DOE-Dept of Energy Studies Coo LOADOPCO 9,093 - 9,093 7,694 1,399 - (3) 1,396
HUMAN RESOURCES ESI F5PPDOESMG DOE Smart Grid Phasor Project TRSBLNOP 21 - 21 18 3 - (1) 3
HUMAN RESOURCES ESI F5PPE13641 Civil Investigation Demand - DIRCTEMI 1,255 - 1,255 1,255 - - - -
HUMAN RESOURCES ESI F5PPE14427 Regulatory Info RFIs-EAI-Dock DIRCTEAI 5,974 - 5,974 5,974 - - - -
HUMAN RESOURCES ESI F5PPEA2006 EAI GENERAL RATE CASE DIRCTEAI 556 - 556 556 - - - -
HUMAN RESOURCES ESI F5PPEA2009 EAI GENERAL RATE CASE 2009 DIRCTEAI 15,595 - 15,595 15,595 - - - -
HUMAN RESOURCES ESI F5PPEAISEC EAI Securitization - 2009 Ice DIRCTEAI 17,263 - 17,263 17,263 - - - -
HUMAN RESOURCES ESI F5PPEAM023 Sale of EAM Shares DIRECTVB - - - - - - - -
HUMAN RESOURCES ESI F5PPEAM028 EAM - Sale of Harrison County DIRECTXU 2,303 - 2,303 2,303 - - - -
HUMAN RESOURCES ESI F5PPEAM046 EPI Sale of ISES 2 DIRECT09 - - - - - - - -
HUMAN RESOURCES ESI F5PPECIJDS ECI JD Power Small Business Su CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI F5PPEGSGUS EGS-LA Storm Recovery Costs-Gu DIRECTLG 4,657 - 4,657 4,657 - - - -
HUMAN RESOURCES ESI F5PPELIAME ELI - Energy America DIRCTELI 720 - 720 720 - - - -
HUMAN RESOURCES ESI F5PPELLGUS ELL Storm Recovery Costs - Gus DIRCTELI 5,695 - 5,695 5,695 - - - -
HUMAN RESOURCES ESI F5PPEMI009 2009 Mississippi Rate Case Sup DIRCTEMI 246 - 246 246 - - - -
HUMAN RESOURCES ESI F5PPENOGUS ENOI Storm Recovery Costs - Gu DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI F5PPERG100 Systemwide Ergonomics In tiati EMPLOYAL 18,898 555 19,454 18,524 930 (1) 2 931
HUMAN RESOURCES ESI F5PPETX009 2009 Texas Rate Case Support DIRECTTX 161,706 1,556 163,261 - 163,261 (2,431) (160,830) -
HUMAN RESOURCES ESI F5PPETX011 2011 Texas Rate Case Support DIRECTTX 2,821 - 2,821 - 2,821 - (4) 2,817
HUMAN RESOURCES ESI F5PPETXRFI 2009 Texas Ike Recovery Filing DIRECTTX 101 - 101 - 101 - (0) 100
HUMAN RESOURCES ESI F5PPFAC009 FAC-009 Mitigation Plan Data A TRALINOP 242,584 - 242,584 206,308 36,276 - (92) 36,183
HUMAN RESOURCES ESI F5PPFALCON Project Falcon DIRECTNI 99,271 8,399 107,670 107,670 - - - -
HUMAN RESOURCES ESI F5PPFERCCM FERC Compliance Program EMPLOREG 134,057 - 134,057 125,503 8,553 - (19) 8,534
HUMAN RESOURCES ESI F5PPFINSUP BUSINESS SUPPORT - FINANCE LBRFINAN 68,646 - 68,646 62,805 5,842 - (14) 5,828
HUMAN RESOURCES ESI F5PPFPILVA Valuation of Pilgrim Plant DIRCTETR 683 - 683 683 - - - -
HUMAN RESOURCES ESI F5PPFX3258 IT Integrated Energy Managemen CUSEOPCO 11,947 - 11,947 10,185 1,762 - (5) 1,757
HUMAN RESOURCES ESI F5PPFX4000 BUCIO-Operations Support LOADOPCO 3,128 - 3,128 2,609 519 - (1) 519
HUMAN RESOURCES ESI F5PPGEFBUS Gas Operations Efficient Busin CUSGOPCO 8,411 - 8,411 8,411 - - - -
HUMAN RESOURCES ESI F5PPGST007 2007 Texas Rate Case Support DIRECTTX 1,728 - 1,728 - 1,728 - (1,728) -
HUMAN RESOURCES ESI F5PPGSTRRF 2006 Texas Rita Recovery Filin DIRECTTX 28 - 28 - 28 - (28) -
HUMAN RESOURCES ESI F5PPGSTTTF 2005 Texas Tariff Filings DIRECTTX 248 - 248 - 248 - (248) -
HUMAN RESOURCES ESI F5PPGUSL00 Gustav Cost Audit - ELL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI F5PPGUSLG0 Gustav Cost Audit - EGSL DIRECTLG 31 - 31 31 - - - -
HUMAN RESOURCES ESI F5PPHREXEC HR Executive Financial Counsel ASSTSALL 7,311 - 7,311 6,570 741 - (741) -
HUMAN RESOURCES ESI F5PPHRLEV2 Leave of Absence Outsourcing P EMPLOYAL 126,578 11,642 138,221 131,559 6,662 - 117 6,779
HUMAN RESOURCES ESI F5PPIBWG10 2010 IBEW-EGSL Contract Negoti DIRECTLG 3,515 - 3,515 3,515 - - - -
HUMAN RESOURCES ESI F5PPIBWG11 2011 IBEW-EGSL Contract Negoti DIRECTLG 8,398 661 9,059 9,059 - - - -
HUMAN RESOURCES ESI F5PPIBWT10 2010 IBEW-ETI Contract Negotia DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F5PPIBWT11 2011 IBEW-ETI Contract Negotia DIRECTTX 8,155 780 8,935 - 8,935 - 148 9,083
HUMAN RESOURCES ESI F5PPICC000 Integrated Customer Communicat CUSTEGOP 5,903 - 5,903 5,089 814 - (3) 811
8-438
HUMAN RESOURCES ESI F5PPICCCSV ICC - Customer Service CUSTEGOP 56,372 - 56,372 48,583 7,790 - (17) 7,773
2011 TX Rate Case
HUMAN RESOURCES ESI F5PPICCEMP ICC - Employee Education Initi EMPLOREG 584 - 584 547 37 - (0) 37
HUMAN RESOURCES ESI F5PPIFRS12 Intl Finl Rptng Stds Conversio GENLEDAL 519 - 519 489 30 - (0) 30
HUMAN RESOURCES ESI F5PPIKETX0 Ike Ins Claim & Cost Audit - E DIRECTTX 141 - 141 - 141 (141) - -
ESI F5PPJEER11 SNUCSITE 36,006 - 36,006 36,006 - - - -
Exhibit KGG-B
HUMAN RESOURCES Japan Earthquake Emergency Res
Page 56 of 58
HUMAN RESOURCES ESI F5PPJUMPST Entergy JumpStart Program EMPLOYAL 15,177 432 15,609 14,865 744 - (194) 549
HUMAN RESOURCES ESI F5PPKATGAS Katrina Gas Claims & Cost Audi DIRCTENO 483 - 483 483 - - - -
HUMAN RESOURCES ESI F5PPKETTLE Project Kettle DIRECTXU 7,209 - 7,209 7,209 - - - -
HUMAN RESOURCES ESI F5PPKRYPTN Project Krypton DIRECT14 387,542 4,811 392,354 392,354 - - - -
HUMAN RESOURCES ESI F5PPLEGGG3 REGULATORY FILINGS-GRD GULF 3 DIRCTEMI 2,165 - 2,165 2,165 - - - -
HUMAN RESOURCES ESI F5PPLEGNIS REGULATORY FILINGS - NISCO DIRECTLG 4,349 - 4,349 4,349 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI F5PPLEGRB3 Regulatory Filings - River Ben CUSELGLA 2,731 - 2,731 2,731 - - - -
HUMAN RESOURCES ESI F5PPLOGIST Logistic Storm Reserve Project CUSEOPCO (179) - (179) (152) (26) 11 0 (16)
HUMAN RESOURCES ESI F5PPLOGMON Log Monitoring & Alerting - O& LOADOPCO 7,124 - 7,124 5,987 1,137 - (2) 1,135
HUMAN RESOURCES ESI F5PPLPSCEE LPSC Energy Efficiency R-31106 CUSELPSC 1,741 - 1,741 1,741 - - - -
HUMAN RESOURCES ESI F5PPLRSOLT System Officer Labor Team EMPLOYAL 12,839 687 13,526 12,874 652 - 7 659
HUMAN RESOURCES ESI F5PPMPSC09 2009 EMI Rate Case DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI F5PPMSFA09 2009 EMI Fuel Aud t Horne Grou DIRCTEMI 305 - 305 305 - - - -
HUMAN RESOURCES ESI F5PPMSFA9A 2009 EMI Fuel Aud t McFadden G DIRCTEMI 207 - 207 207 - - - -
HUMAN RESOURCES ESI F5PPN20240 GGNS Global Nuclear Fuel DIRCTSER 674 - 674 674 - - - -
HUMAN RESOURCES ESI F5PPN20241 RBS Global Nuclear Fuel DIRCTRBS 971 - 971 971 - - - -
HUMAN RESOURCES ESI F5PPN20243 ENS BWR Global Nuclear Fuel DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI F5PPNN7762 License Renewal - Taiwan DIRECT14 3,411 - 3,411 3,411 - - - -
HUMAN RESOURCES ESI F5PPORGSJV ESI Direct EquaGen Org Costs DIRECTNI 5,688 - 5,688 5,688 - - - -
HUMAN RESOURCES ESI F5PPORGSSP ESI Direct Enexus Org Costs DIRECTNI 1,667 - 1,667 1,667 - - - -
HUMAN RESOURCES ESI F5PPOWNSFI SFI Restructuring OWNISFI 405 - 405 405 - - - -
HUMAN RESOURCES ESI F5PPPAPDIS Paper Barrier Case DIRCTEAI 489 - 489 489 - - - -
HUMAN RESOURCES ESI F5PPPATCYB Patch of Cyber Assets - O&M LOADOPCO 1,698 - 1,698 1,429 270 - (1) 269
HUMAN RESOURCES ESI F5PPPBLUFF Pine Bluff Energy vs EAI DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI F5PPPCWIND Project Saint DIRECT4F 398 - 398 398 - - - -
HUMAN RESOURCES ESI F5PPPHYACC Physical Access Sys Maint Test TRSBLNOP 829 - 829 731 98 - (0) 97
HUMAN RESOURCES ESI F5PPQQ004F Top Deer JV Admin - Non Billab DIRECT4F 16,383 - 16,383 16,383 - - - -
HUMAN RESOURCES ESI F5PPQQ2003 NTEC - Asset Management DIRECTXY 5 - 5 5 - - - -
HUMAN RESOURCES ESI F5PPQQ2006 EPDC - ADMIN DIRECTVH 23 - 23 23 - - - -
HUMAN RESOURCES ESI F5PPQQ2009 RS Cogen - Asset Management DIRECTX6 - - - - - - - -
HUMAN RESOURCES ESI F5PPQQ2017 Top Deer JV Admin - Billable DIRECT4F 1,773 - 1,773 1,773 - - - -
HUMAN RESOURCES ESI F5PPQQ2034 EPGLLC - A&G DIRECTVB 5 - 5 5 - - - -
HUMAN RESOURCES ESI F5PPQQ2035 EPGOC - ADMIN DIRECT8G 838 - 838 838 - - - -
HUMAN RESOURCES ESI F5PPRDDUCT Display, Database Update Corr LOADOPCO 10,676 - 10,676 8,999 1,677 - (4) 1,673
HUMAN RESOURCES ESI F5PPREVERE PROJECT REVERE DIRECTXU 1,256 - 1,256 1,256 - - - -
HUMAN RESOURCES ESI F5PPRITA09 Rita Insurance Claim & Cost Au STORMCST (150) - (150) (107) (43) 43 - -
HUMAN RESOURCES ESI F5PPRTOIMP RTO Implementation LOADOPCO 2,394 - 2,394 1,996 397 - (397) -
HUMAN RESOURCES ESI F5PPRTUCLT RTU Comm Line Testing & Coor R LOADOPCO 17,476 - 17,476 14,737 2,739 - (5) 2,734
HUMAN RESOURCES ESI F5PPRTUTSC RTU Troubleshooting & Checkout LOADOPCO 7,063 - 7,063 5,944 1,120 - (2) 1,117
HUMAN RESOURCES ESI F5PPSAFTEL SAFETY TRAINING LOADER ELEC LA CUSTELLA 24,779 - 24,779 24,779 - - - -
HUMAN RESOURCES ESI F5PPSPE044 PMO Support Initiative-System- LOADOPCO 46,083 231 46,314 38,626 7,688 (23) (7,665) -
HUMAN RESOURCES ESI F5PPSPPCBA ICT/RTO Cost Benefit Analysis LOADOPCO 8,572 - 8,572 7,225 1,347 - (1,347) -
HUMAN RESOURCES ESI F5PPSUPDIS SC- Distribution Procurement SCDSPALL 294,905 - 294,905 208,530 86,375 (61,666) (61) 24,648
HUMAN RESOURCES ESI F5PPSUPICT Support of ICT LOADOPCO 57,272 - 57,272 48,313 8,959 - (19) 8,940
HUMAN RESOURCES ESI F5PPSUPTRN SC- Transmission Proc Support SCTSPALL 298,687 - 298,687 242,066 56,622 (40,583) (38) 16,000
HUMAN RESOURCES ESI F5PPSWNFLU Swine Flu Contingency Planning EMPLOYAL 63 - 63 60 3 - (0) 3
HUMAN RESOURCES ESI F5PPTCANCL TransmissionCancel Cap WO's to TRSBLNOP 34,336 - 34,336 30,294 4,042 - (18) 4,024
HUMAN RESOURCES ESI F5PPTHMPSN Norwood Thompson Park Playgrou DIRCTETR 3,182 - 3,182 3,182 - - - -
HUMAN RESOURCES ESI F5PPTPTSAB Transmission Safety Advisory B TRSBLNOP 4,876 - 4,876 4,303 574 - (1) 572
HUMAN RESOURCES ESI F5PPTRAVEN PROJECT RAVEN DIRCTETR 37,869 - 37,869 35,769 2,100 - (2,100) -
HUMAN RESOURCES ESI F5PPTRGCPR EGSI-TX Certify Power Region DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI F5PPTRISTE Project Blue DIRCTETR 12,087 - 12,087 12,087 - - - -
HUMAN RESOURCES ESI F5PPTVPPRO Voluntary Protection Program TRSBLNOP 1,624 - 1,624 1,433 191 - (0) 191
HUMAN RESOURCES ESI F5PPU29956 Waterford 4 Blackstart DIRCTELI 37 - 37 37 - - - -
HUMAN RESOURCES ESI F5PPU30021 Integrated Resource Plan CUSELGLA 38 - 38 38 - - - -
HUMAN RESOURCES ESI F5PPUSSAFE Utility Support Safety Program EMPLOCSS 424 - 424 391 33 - (0) 33
HUMAN RESOURCES ESI F5PPWE0474 NOx Sustainability OIS Operato CAPAOPCO - - - - - - - -
8-439
HUMAN RESOURCES ESI F5PPWE0485 2010 EPA Request for Informati CAPAOPCO 9,974 - 9,974 8,895 1,078 - (2) 1,076
2011 TX Rate Case
HUMAN RESOURCES ESI F5PPWE0495 Carbon Capture Study CAPAOPCO 7,095 - 7,095 6,328 767 - (2) 765
HUMAN RESOURCES ESI F5PPWE0496 PMDC PlantView Project CAPAOPCO 8,115 - 8,115 7,238 877 - (1) 876
HUMAN RESOURCES ESI F5PPZEPHYR Project Zephyr DIRECT4F - - - - - - - -
ESI F5PPZNQBDU EMPLOREG 3,766,361 - 3,766,361 3,525,289 241,073 - - 241,073
Exhibit KGG-B
HUMAN RESOURCES NON-QUAL PENSION/BENF-DOM UTL
Page 57 of 58
HUMAN RESOURCES ESI F5PPZUWELL Entergy Wellness Program EMPLOYAL 185,375 11,624 196,999 187,497 9,502 (449) 114 9,166
HUMAN RESOURCES ESI F5PPZZ4046 Long Term Exec Incent - ELI St CUSELGLA 35,214 - 35,214 35,214 - - - -
HUMAN RESOURCES ESI F5PPZZ4047 Long Term Exec Incent - ENOI P DIRCTENO 4,039 - 4,039 4,039 - - - -
HUMAN RESOURCES ESI F5PPZZ4091 Restricted Stock Incentive LBRBILAL 1,445,135 - 1,445,135 1,309,894 135,242 - - 135,242
HUMAN RESOURCES ESI F5PPZZ580B REGULATORY AFFAIRS-A&G CUSTEGOP 306 - 306 264 42 - (0) 42
HUMAN RESOURCES ESI SAPCFIGNPR CAPITAL MAINTENANCE PROCESSING APPSUPAL - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI Billing Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI SAPCP25910 PC&R OVERHEAD POOL CHARGES CEAOUTAL 1,964,657 - 1,964,657 1,736,463 228,194 (227,385) (809) -
HUMAN RESOURCES ESI SAPCP25911 PC&R OVERHEAD POOL CHARGES DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI SAPCPCPLAP PC&R OVERHEAD POOL 13 - 13 13 - - - -
HUMAN RESOURCES ESI SAPCPCPLEO PC&R OVERHEAD POOL - ECH DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI SAPCPCPLGL PC&R OVERHEAD POOL - EGSI - EL (5) - (5) (5) - - - -
HUMAN RESOURCES ESI SAPCPCPLLP PC&R OVERHEAD POOL 50 - 50 50 - - - -
HUMAN RESOURCES ESI SAPPIT1000 Office of the CIO Cap tal Susp ITSPENDA 207,575 - 207,575 194,849 12,726 (12,726) - -
HUMAN RESOURCES ESI SDPCE29004 CAPITAL SUSPENSE, DISTR WIRES, DIRCTEAI 11,795 - 11,795 11,795 - - - -
HUMAN RESOURCES ESI SDPCL79005 CAP SUSPENSE, DISTR ESI, LA-G, CUSTELLA 421,874 - 421,874 421,874 - - - -
HUMAN RESOURCES ESI SDPCM79005 CAP SUSPENSE, DISTR ESI, METRO CUSEMETR 69,984 - 69,984 69,984 - - - -
HUMAN RESOURCES ESI SDPCR60007 CAPITAL SUSPENSE DISTRIBUTION DIRCTEMI 20,187 - 20,187 20,187 - - - -
HUMAN RESOURCES ESI SDPCR79005 CAPITAL SUSPENSE, DIST,EGSI-LA DIRECTLG 167,141 - 167,141 167,141 - - - -
HUMAN RESOURCES ESI SDPCS79005 CAP SUSPENSE, DISTR ESI, SOUTH CUSESOUT 8,798 - 8,798 8,798 - - - -
HUMAN RESOURCES ESI SDPCT30070 CAPITAL SUSPENSE, DISTR WIRES, DIRCTELI 111,603 - 111,603 111,603 - - - -
HUMAN RESOURCES ESI SDPCT59005 CAPITAL SUSPENSE, ELEC DISTRIB DIRCTENO 27,015 - 27,015 27,015 - - - -
HUMAN RESOURCES ESI SDPCT79005 CAPITAL SUSPENSE, DIST EGSI-TX DIRECTTX 30,481 - 30,481 - 30,481 (26,347) (4,134) -
HUMAN RESOURCES ESI SDPCTA0528 DISTRIBUTION CAPITAL SUSPENSE CUSEOPCO 622,521 - 622,521 530,570 91,951 (92,020) 69 -
HUMAN RESOURCES ESI SFPCE29000 FOSSIL CAPITAL SUSPENSE - EAI DIRCTEAI 992 - 992 992 - - - -
HUMAN RESOURCES ESI SFPCR79002 FOSSIL CAPITAL SUSPENSE - ETI DIRECTTX 2,723 - 2,723 - 2,723 (2,723) - -
HUMAN RESOURCES ESI SFPCW30010 FOSSIL CAPITAL SUSPENSE - ELI DIRCTELI 2,055 - 2,055 2,055 - - - -
HUMAN RESOURCES ESI SFPCW59003 FOSSIL CAPITAL SUSPENSE - ENOI DIRCTENO 1,694 - 1,694 1,694 - - - -
HUMAN RESOURCES ESI SFPCW60005 FOSSIL CAPITAL SUSPENSE - EMI DIRCTEMI 1,870 - 1,870 1,870 - - - -
HUMAN RESOURCES ESI SFPCWS0059 FOSSIL CAPITAL SUSPENSE - ESI CAPAOPCO 214,328 - 214,328 191,156 23,171 (23,171) - -
HUMAN RESOURCES ESI SFPPL79002 FOSSIL CAPITAL SUSPENSE - EGSL DIRECTLG 2,074 - 2,074 2,074 - - - -
HUMAN RESOURCES ESI SGPCG59006 GAS DISTRIBUTION ENOI O/H GAS DIRCTENO 129,108 - 129,108 129,108 - - - -
HUMAN RESOURCES ESI SGPCR79008 GAS DISTRIBUTION EGSI O/H-CHAR DIRECTLG 83,750 - 83,750 83,750 - - - -
HUMAN RESOURCES ESI SNPC5CSUSP CAPITAL SUSPENSE - IP2 7A DIRECT7A 9,705 - 9,705 9,705 - - - -
HUMAN RESOURCES ESI SNPC6CSUSP CAPITAL SUSPENSE - IP3 77 DIRECT77 9,705 - 9,705 9,705 - - - -
HUMAN RESOURCES ESI SNPCN30001 Capital Overheads - Grand Gulf DIRCTEOI 9,851 - 9,851 9,851 - - - -
HUMAN RESOURCES ESI SNPCN60237 CAPITAL SUSPENSE - ECHELON DIRCTEOI 277,229 - 277,229 277,229 - - - -
HUMAN RESOURCES ESI SNPCN65000 OVERHEADS-WF3 SITE ENG & SUPER DIRCTWF3 12,360 - 12,360 12,360 - - - -
HUMAN RESOURCES ESI SNPCN79003 RIVERBEND SITE OVERHEAD ENG & DIRCTRBS 7,261 - 7,261 7,261 - - - -
HUMAN RESOURCES ESI SNPCN85001 ANO SITE OVERHEADS ENG & SUPER DIRCANOC 24,346 - 24,346 24,346 - - - -
HUMAN RESOURCES ESI SNPCP8SUSP CAPITAL SUSPENSE - ENUCO 80 DIRCTENU 291,285 - 291,285 291,285 - - - -
HUMAN RESOURCES ESI SNPPTCSUSP CAPITAL SUSPENSE - Palisades N DIRECTNA 11,554 - 11,554 11,554 - - - -
HUMAN RESOURCES ESI STPCE29002 Arkansas Cap Suspense Transmis DIRCTEAI 166,300 - 166,300 166,300 - - - -
HUMAN RESOURCES ESI STPCT30030 ELL Capital Suspense Transmiss DIRCTELI 282,868 - 282,868 282,868 - - - -
HUMAN RESOURCES ESI STPCT59004 ENOI Capital Suspense Transmis DIRCTENO 41,944 - 41,944 41,944 - - - -
HUMAN RESOURCES ESI STPCT60006 EMI Capital Suspense Transmiss DIRCTEMI 246,668 - 246,668 246,668 - - - -
HUMAN RESOURCES ESI STPCTA0527 TRANSMISSION CAPITAL SUSPENSE TRANSPND 2,071,214 - 2,071,214 1,797,688 273,526 (273,526) - -
HUMAN RESOURCES ESI STPPGL7900 Gulf States LA Transm Cap Susp DIRECTLG 260,976 - 260,976 260,976 - - - -
HUMAN RESOURCES ESI STPPTD00LA Capital Suspense T&D Grid ESI CUSTELLA 60,723 - 60,723 60,723 - - - -
HUMAN RESOURCES ESI STPPTD0EAI Capital Suspense T&D Grid EAI DIRCTEAI 63 - 63 63 - - - -
HUMAN RESOURCES ESI STPPTD0ELL Capital Suspense T&D Grid ELL DIRCTELI 11,502 - 11,502 11,502 - - - -
HUMAN RESOURCES ESI STPPTD0EMI Capital Suspense T&D Grid EMI DIRCTEMI 959 - 959 959 - - - -
HUMAN RESOURCES ESI STPPTD0ETI Capital Suspense T&D Grid ETI DIRECTTX 341 - 341 - 341 (341) - -
HUMAN RESOURCES ESI STPPTDEGSL Capital Suspense T&D Grid EGSL DIRECTLG 11,287 - 11,287 11,287 - - - -
HUMAN RESOURCES ESI STPPTDENOI Capital Suspense T&D Grid ENOI DIRCTENO 7,367 - 7,367 7,367 - - - -
HUMAN RESOURCES ESI STPPTDS527 Capital Suspense TGrid ESI all CUSEOPCO 137,814 - 137,814 117,454 20,359 (20,359) - -
HUMAN RESOURCES ESI STPPTX7900 Texas Trans Capital Suspense DIRECTTX 274,459 - 274,459 - 274,459 (274,459) - -
8-440
HUMAN RESOURCES Total ESI 124,999,535 1,632,240 126,631,775 115,390,709 11,241,066 (1,728,946) (139,153) 9,372,966
2011 TX Rate Case
Total HUMAN RESOURCES 124,992,183 1,632,240 126,624,423 115,390,709 11,233,713 (1,728,625) (139,106) 9,365,982
124,992,183 1,632,240 126,624,423 115,390,709 11,233,713 (1,728,625) (139,106) 9,365,982
Exhibit KGG-B
Total Gardner, Kevin
Page 58 of 58
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES EAI HR411 F5PCCSS06L CSC non-ESI loaned labor to LE DIRECT (8,052) - (8,052) - (8,052) - 66 (7,986)
HUMAN RESOURCES EAI HR411 F5PCMATCOM MATERIALS TESTING AND COMPLIAN DIRECT (1,311) - (1,311) - (1,311) - 11 (1,300)
HUMAN RESOURCES EAI HR411 F5PCSCMMOM SUPPLY CHAIN MATERIALS MGMNT O DIRECT (147) - (147) - (147) 147 - -
HUMAN RESOURCES EAI HR411 F5PCZUBENF BENEFITS DIRECT (292) - (292) - (292) - 2 (290)
HUMAN RESOURCES EAI HR411 SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT (66) - (66) - (66) 66 - -
HUMAN RESOURCES EAI HR411 Total (9,868) - (9,868) - (9,868) 213 79 (9,576)
HUMAN RESOURCES Total EAI (9,868) - (9,868) - (9,868) 213 79 (9,576)
HUMAN RESOURCES EGSLA HR415 C6PPTSX008 upgrade 230kv bus Mid -County DIRECT 155 - 155 - 155 (155) - -
HUMAN RESOURCES EGSLA HR415 F3PCR56245 BILLING & PAYMENT SOLUTIONS - DIRECT 569 - 569 - 569 - (7) 563
HUMAN RESOURCES EGSLA HR415 F5PCZUBENF BENEFITS DIRECT 2,174 - 2,174 - 2,174 - (25) 2,148
HUMAN RESOURCES EGSLA HR415 SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT 14 - 14 - 14 (14) - -
HUMAN RESOURCES EGSLA HR415 Total 2,913 - 2,913 - 2,913 (170) (32) 2,711
HUMAN RESOURCES Total EGSL 2,913 - 2,913 - 2,913 (170) (32) 2,711
HUMAN RESOURCES ELL HR413 C6PPSHOPTX Capture Transformer Shop Cost DIRECT (194) - (194) - (194) 194 - -
HUMAN RESOURCES ELL HR413 F5PCZUBENF BENEFITS DIRECT (124) - (124) - (124) - 1 (123)
HUMAN RESOURCES ELL HR413 SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT (147) - (147) - (147) 147 - -
HUMAN RESOURCES ELL HR413 Total (465) - (465) - (465) 341 1 (123)
HUMAN RESOURCES Total ELL (465) - (465) - (465) 341 1 (123)
HUMAN RESOURCES EMI HR414 F5PCZUBENF BENEFITS DIRECT 5 - 5 - 5 - (0) 5
HUMAN RESOURCES EMI HR414 SAPCP25910 PC&R OVERHEAD POOL CHARGES DIRECT 63 - 63 - 63 (63) - -
HUMAN RESOURCES EMI HR414 Total 68 - 68 - 68 (63) (0) 5
HUMAN RESOURCES Total EMI 68 - 68 - 68 (63) (0) 5
HUMAN RESOURCES ESI CP048 C6PPTL4450 Truman to Harrisburg Tap 161KV DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP048 F3PPNXRECR Enexus Recurring DIRECTNI (1,060,481) - (1,060,481) (1,060,481) - - - -
HUMAN RESOURCES ESI CP048 F3PPWCBNNE Wholesale Commod ty Business - SENUCALL 98,854 - 98,854 98,854 - - - -
HUMAN RESOURCES ESI CP048 F5PCZUBENQ NON-QUALIFIED POST-RETIREMENT LBRBILAL (15,587) - (15,587) (14,149) (1,439) - 12 (1,427)
HUMAN RESOURCES ESI CP048 F5PCZZ4045 LONG-TERM EXECUTIVE INCENTIVE LBRBILAL 2,236,203 - 2,236,203 2,023,199 213,003 - - 213,003
HUMAN RESOURCES ESI CP048 F5PCZZ4080 EQUITY AWARDS LBRBILAL 862,588 - 862,588 779,128 83,460 - - 83,460
HUMAN RESOURCES ESI CP048 F5PCZZ4090 RESTRICTED SHARE AWARDS LBRBILAL 3,571,827 - 3,571,827 3,225,571 346,256 - - 346,256
HUMAN RESOURCES ESI CP048 F5PPZZ4046 Long Term Exec Incent - ELI St CUSELGLA 35,214 - 35,214 35,214 - - - -
HUMAN RESOURCES ESI CP048 F5PPZZ4047 Long Term Exec Incent - ENOI P DIRCTENO 4,039 - 4,039 4,039 - - - -
HUMAN RESOURCES ESI CP048 SAPCFIGNPR CAPITAL MAINTENANCE PROCESSING APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP048 SAPCP25910 PC&R OVERHEAD POOL CHARGES CEAOUTAL 1,159,463 - 1,159,463 1,024,591 134,872 (134,872) - -
HUMAN RESOURCES ESI CP048 Total 6,892,120 - 6,892,120 6,115,967 776,153 (134,872) 12 641,292
HUMAN RESOURCES ESI CP072 F3PCE99750 PRES- ENT LA-GEN'L OPS-ELI/EG CUSELGLA 171,581 - 171,581 171,581 - - - -
HUMAN RESOURCES ESI CP072 F3PCE99755 PRESIDENT-ENOI-GENERAL OPERATI DIRCTENO 39,954 - 39,954 39,954 - - - -
HUMAN RESOURCES ESI CP072 F3PCF46750 EEI/EPG/EPMC PENSION & OPEB EX DIRCTEEI 140,887 - 140,887 140,887 - - - -
HUMAN RESOURCES ESI CP072 F3PCF46761 ETLLC PENSION & OPEB EXPENSES DIRECT66 9,923 - 9,923 9,923 - - - -
HUMAN RESOURCES ESI CP072 F3PCF46762 EOSI PENSION & OPEB EXPENSES DIRECT15 1,359 - 1,359 1,359 - - - -
8-441
ESI CP072 F3PCFNQEXP DIRCTEEI 56,245 - 56,245 56,245 - - - -
2011 TX Rate Case
HUMAN RESOURCES NON-QUALIFIED PENSION PLAN - E
HUMAN RESOURCES ESI CP072 F3PCHABENF ENTERGY ASSET MGMT INC - BENE DIRECTXU 65,400 - 65,400 65,400 - - - -
HUMAN RESOURCES ESI CP072 F3PPF46770 Ent Nuc Nebraska Pension & OPE DIRECT7T 131,696 - 131,696 131,696 - - - -
HUMAN RESOURCES ESI CP072 F5PCZUBENQ NON-QUALIFIED POST-RETIREMENT LBRBILAL 12,021,562 - 12,021,562 10,869,346 1,152,215 - - 1,152,215
Exhibit KGG-C
HUMAN RESOURCES ESI CP072 F5PCZZ0150 SHAREHOLDER/DIRECTOR EXPENSES ASSTSALL 586,561 - 586,561 529,843 56,718 - - 56,718
HUMAN RESOURCES ESI CP072 F5PPZNQBDU NON-QUAL PENSION/BENF-DOM UTL EMPLOREG 3,766,361 - 3,766,361 3,525,289 241,073 - - 241,073
Page 1 of 88
HUMAN RESOURCES ESI CP072 SAPCP25910 PC&R OVERHEAD POOL CHARGES CEAOUTAL 111,072 - 111,072 98,160 12,911 (12,911) - -
HUMAN RESOURCES ESI CP072 Total 17,102,600 - 17,102,600 15,639,683 1,462,917 (12,911) - 1,450,006
HUMAN RESOURCES ESI CP074 C1PPFII043 Relocate Gretna Telecom Hub PCNUMALL - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP074 C1PPFII26D DWDM Engineering PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI CP074 C1PPTD3002 2008 NERC Cyber Security Compl TRSBLNOP 371 - 371 327 44 (44) - -
HUMAN RESOURCES ESI CP074 C6PPDA0513 Little Rock Arch St - rpl RTU DIRCTEAI 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP074 C6PPFIB20A NS ANO - Cabling DIRCANOC 202 - 202 202 - - - -
HUMAN RESOURCES ESI CP074 C6PPFIB20C NS ANO PBX DIRCANOC 5,385 - 5,385 5,385 - - - -
HUMAN RESOURCES ESI CP074 C6PPTD3016 EMS Host Plan Expenses-Entergy DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP074 C6PPTD3265 Voice Recorder - Baton Rouge D DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP074 C6PPTD3271 Voice Recorder - LR TOC/DOC DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP074 C6PPTD3304 LR TOC Mapboard Display (Ph3) DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP074 C6PPTSA391 Blythev lle I-55 North Upgrade DIRCTEAI 33 - 33 33 - - - -
HUMAN RESOURCES ESI CP074 C6PPTSA707 L R West Repl Breakers on T1 DIRCTEAI 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP074 C6PPTSA742 Dumas Sub Insta l Fault Loc S DIRCTEAI 18 - 18 18 - - - -
HUMAN RESOURCES ESI CP074 C6PPTSA951 Ark Grid Trailer 15kv Mble Bk DIRCTEAI 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP074 C6PPTSV003 Hamlet XFMR Upgrade DIRCTEAI 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP074 C7PPSJ1251 TORNADOES DL EAI DIST 4/25/11 DIRCTEAI 148 - 148 148 - - - -
HUMAN RESOURCES ESI CP074 C7PPSJ2474 STORM Dmg ELL 4/25 to 4/27/11 DIRCTELI 95 - 95 95 - - - -
HUMAN RESOURCES ESI CP074 C7PPSJ3204 EMI StormTornadoes DistrOps 4/ DIRCTEMI 64 - 64 64 - - - -
HUMAN RESOURCES ESI CP074 E2PPSJ1255 T-Grid Storm Tornadoes EAI 4/2 DIRCTEAI 21 - 21 21 - - - -
HUMAN RESOURCES ESI CP074 E2PPSJ2478 T-Grid Storm - ELL 4/25 - 4/27 DIRCTELI 14 - 14 14 - - - -
HUMAN RESOURCES ESI CP074 E2PPSJ3206 T-Grid Storm Tornadoes EMI 4/2 DIRCTEMI 11 - 11 11 - - - -
HUMAN RESOURCES ESI CP074 F3PCFIBERO OPER & MAINT OF FIBER OPTIC FIBRMREG 202 - 202 200 2 - (0) 2
HUMAN RESOURCES ESI CP074 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 10 - 10 9 0 - (0) 0
HUMAN RESOURCES ESI CP074 F3PCR73332 FIELD METER READING - ENOI DIRCTENO 200 - 200 200 - - - -
HUMAN RESOURCES ESI CP074 F3PCR73350 LOAD RESEARCH - EAI DIRCTEAI 48 - 48 48 - - - -
HUMAN RESOURCES ESI CP074 F3PCT53062 TRANSPORTATION SERVICES VEHCLALL 3 - 3 2 0 (0) - -
HUMAN RESOURCES ESI CP074 F3PCT53085 OPN MGR ENVIRONMENTAL MGMT CUSEOPCO 576 - 576 490 85 - (1) 85
HUMAN RESOURCES ESI CP074 F3PCT53250 ENVIRN MGMNT TRANS SUPPORT - E TRSBLNOP 12 - 12 11 1 - (0) 1
HUMAN RESOURCES ESI CP074 F3PCT53251 ENVIRN MGMT TRANSMISSION SUPP DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP074 F3PCW29608 TRANSMISSION POWER SYSTEM OPER LOADOPCO 127 - 127 107 20 - (0) 19
HUMAN RESOURCES ESI CP074 F3PPCPLITA 2009 Fall Lighting Campaign EA DIRCTEAI 59 - 59 59 - - - -
HUMAN RESOURCES ESI CP074 F3PPCPLITL 2009 Fall Lighting Campaign EL DIRCTELI 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP074 F3PPCPLITM 2009 Fall Lighting Campaign EM DIRCTEMI 34 - 34 34 - - - -
HUMAN RESOURCES ESI CP074 F3PPCPLITN Lighting Campaign ENOI DIRCTENO 2 - 2 2 - - - -
HUMAN RESOURCES ESI CP074 F3PPE9974S Utl ECI Continuing Improve ESI CUSEOPCO 543 - 543 463 80 - (1) 79
HUMAN RESOURCES ESI CP074 F3PPLTTX10 2010 Winter Lighting Promo Tex DIRECTTX 5 - 5 - 5 - (0) 5
HUMAN RESOURCES ESI CP074 F3PPR103LA CUSTOMER ACCT SVCS- LA (L LG N CUSTELLA 0 - 0 0 - - - -
HUMAN RESOURCES ESI CP074 F3PPR733CA Central Administration Costs CUSTCALL 6,652 - 6,652 5,928 724 - (6) 718
HUMAN RESOURCES ESI CP074 F3PPR733LR Little Rock Customer Service C CUSTCALL 279 - 279 249 30 - (0) 30
HUMAN RESOURCES ESI CP074 F3PPTDDS39 TRANSPORTATION - EAI billing DIRCTEAI 2 - 2 2 - - - -
HUMAN RESOURCES ESI CP074 F3PPTDERSD MISO Transition ALL OPCO LOADOPCO 130 - 130 109 22 - (22) -
HUMAN RESOURCES ESI CP074 F3PPWE0305 Fossil IT- EAI Support DIRCTEAI 85 - 85 85 - - - -
HUMAN RESOURCES ESI CP074 F5PCSAFTEE SAFTEY TRAINING LOADER ELECTRI CUSEOPCO 12 - 12 10 2 (2) - -
HUMAN RESOURCES ESI CP074 F5PCZFCTRN REGULATD NON-BACKBONE FIBER PCNUMXNR 125 - 125 119 6 - (0) 6
HUMAN RESOURCES ESI CP074 F5PCZPTOXX PAID TIME OFF LBRBILAL 57 - 57 51 5 - (0) 5
HUMAN RESOURCES ESI CP074 F5PCZZ4070 IMPACT AWARDS DIRCTESI 4 - 4 4 - - - -
HUMAN RESOURCES ESI CP074 F5PPACCADM Access Administration - O&M LOADOPCO 26 - 26 22 4 - (0) 4
HUMAN RESOURCES ESI CP074 F5PPCIPRMP CIP Related Mitigation Plan & LOADOPCO 12 - 12 10 2 - (0) 2
HUMAN RESOURCES ESI CP074 F5PPCIPUNC General Unclassified CIP Costs LOADOPCO 297 - 297 249 48 - (0) 48
HUMAN RESOURCES ESI CP074 F5PPERG100 Systemwide Ergonomics Initiati EMPLOYAL 7 - 7 7 0 - (0) 0
HUMAN RESOURCES ESI CP074 F5PPICC000 Integrated Customer Communicat CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI CP074 F5PPLOGMON Log Monitoring & Alerting - O& LOADOPCO 6 - 6 5 1 - (0) 1
HUMAN RESOURCES ESI CP074 F5PPPATCYB Patch of Cyber Assets - O&M LOADOPCO 69 - 69 58 10 - (0) 10
HUMAN RESOURCES ESI CP074 F5PPPHYACC Physical Access Sys Maint Test TRSBLNOP 138 - 138 122 16 - (0) 16
8-442
ESI CP074 F5PPRTUCLT LOADOPCO - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES RTU Comm Line Testing & Coor R
HUMAN RESOURCES ESI CP074 Total 16,136 - 16,136 15,026 1,110 (46) (30) 1,035
Exhibit KGG-C
HUMAN RESOURCES ESI CP076 C1PPFAP148 Infrastructure Emerging Proj - APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP076 C1PPFII043 Relocate Gretna Telecom Hub PCNUMALL 3,132 - 3,132 3,012 120 (120) - -
Page 2 of 88
HUMAN RESOURCES ESI CP076 C1PPFII26P CFI-Jackson TelecomApps-Call C CUSTCALL - - - - - - - -
HUMAN RESOURCES ESI CP076 C1PPFITMS8 2008 Telecom Capital Rplt-Metr LVLSVCAL - - - - - - - -
HUMAN RESOURCES ESI CP076 C6PC249000 DIST LINES REVENUE BLANKET - DIRCTELI 17 - 17 17 - - - -
HUMAN RESOURCES ESI CP076 C6PPBB0361 EL LLC Repl Fiber CTs at Hooke DIRCTELI 1,080 - 1,080 1,080 - - - -
HUMAN RESOURCES ESI CP076 C6PPBU1117 Harahan - Cinder Block Wall DIRCTELI 309 - 309 309 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP076 C6PPFIB14T Microwave Replacement Texas 20 DIRECTTX 43 - 43 - 43 (43) - -
HUMAN RESOURCES ESI CP076 C6PPTD3272 Voice Recorder - WestMonroeTOC DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP076 C6PPTS9960 Little Gypsy Pet Coke Reconfig DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP076 C6PPTSK250 Bayou Labutte Bu ld 500kV Sub DIRCTELI 161 - 161 161 - - - -
HUMAN RESOURCES ESI CP076 C7PPSJ1214 WINTER STORM DL EAI DIST 01/26 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP076 E2PPSJCIP1 Contractor Invoice Processing DIRCTESI 48 - 48 48 - - - -
HUMAN RESOURCES ESI CP076 F3PCE99750 PRES- ENT LA-GEN'L OPS-ELI/EG CUSELGLA 41 - 41 41 - - - -
HUMAN RESOURCES ESI CP076 F3PCF21600 CORP RPTG ANALYSIS & POLICY AL GENLEDAL 34 - 34 32 2 - (0) 2
HUMAN RESOURCES ESI CP076 F3PCR10302 REGION CUSTOMER SERVICES - SOU CUSESOUT 2 - 2 2 - - - -
HUMAN RESOURCES ESI CP076 F3PCR73332 FIELD METER READING - ENOI DIRCTENO 3,022 - 3,022 3,022 - - - -
HUMAN RESOURCES ESI CP076 F3PCT53130 OPN MGR CLAIMS MANAGEMENT CUSTEGOP 6 - 6 5 1 - (0) 1
HUMAN RESOURCES ESI CP076 F3PCTTDS46 DISTRIBUTION O&M EXP - METRO E CUSEMETR 300 - 300 300 - - - -
HUMAN RESOURCES ESI CP076 F3PPWEOLGN ELI-Engineering- Tech Support DIRCTELI 289 - 289 289 - - - -
HUMAN RESOURCES ESI CP076 F5PPICCCSV ICC - Customer Service CUSTEGOP 213 - 213 184 30 - (0) 29
HUMAN RESOURCES ESI CP076 SDPCM79005 CAP SUSPENSE DISTR ESI METRO CUSEMETR 1,972 - 1,972 1,972 - - - -
HUMAN RESOURCES ESI CP076 STPCT30030 ELL Capital Suspense Transmiss DIRCTELI 148 - 148 148 - - - -
HUMAN RESOURCES ESI CP076 Total 10,818 - 10,818 10,622 195 (163) (0) 32
HUMAN RESOURCES ESI CP078 C1PPFII043 Relocate Gretna Telecom Hub PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI CP078 C1PPFII26C CFI-Jackson IT Equipment APPSUPAL 29 - 29 25 4 (4) - -
HUMAN RESOURCES ESI CP078 C1PPFII26P CFI-Jackson TelecomApps-Call C CUSTCALL - - - - - - - -
HUMAN RESOURCES ESI CP078 C1PPTD3002 2008 NERC Cyber Security Compl TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI CP078 C6PPFIB20C NS ANO PBX DIRCANOC 67 - 67 67 - - - -
HUMAN RESOURCES ESI CP078 C6PPTD3269 Voice Recorder - Jackson DOC DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP078 C6PPTD3270 Voice Recorder - Jackson TOC DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP078 C7PPSJ1251 TORNADOES DL EAI DIST 4/25/11 DIRCTEAI 51 - 51 51 - - - -
HUMAN RESOURCES ESI CP078 C7PPSJ2474 STORM Dmg ELL 4/25 to 4/27/11 DIRCTELI 33 - 33 33 - - - -
HUMAN RESOURCES ESI CP078 C7PPSJ3204 EMI StormTornadoes DistrOps 4/ DIRCTEMI 22 - 22 22 - - - -
HUMAN RESOURCES ESI CP078 E2PPSJ1255 T-Grid Storm Tornadoes EAI 4/2 DIRCTEAI 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP078 E2PPSJ2478 T-Grid Storm - ELL 4/25 - 4/27 DIRCTELI 5 - 5 5 - - - -
HUMAN RESOURCES ESI CP078 E2PPSJ3206 T-Grid Storm Tornadoes EMI 4/2 DIRCTEMI 4 - 4 4 - - - -
HUMAN RESOURCES ESI CP078 F3PCFIBERO OPER & MAINT OF FIBER OPTIC FIBRMREG 115 - 115 112 3 - (0) 3
HUMAN RESOURCES ESI CP078 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 59 - 59 59 - - - -
HUMAN RESOURCES ESI CP078 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 36 - 36 36 - - - -
HUMAN RESOURCES ESI CP078 F3PCR29324 REVENUE ASSURANCE - ADM CUSTEGOP 3,441 - 3,441 2,964 477 - (3) 474
HUMAN RESOURCES ESI CP078 F3PCR73332 FIELD METER READING - ENOI DIRCTENO 283 - 283 283 - - - -
HUMAN RESOURCES ESI CP078 F3PCTDPM01 SYS SERV PROJECT MANAGEMENT - CUSEOPCO 1,797 - 1,797 1,532 266 - (2) 264
HUMAN RESOURCES ESI CP078 F3PCTTDS20 SUBSTATION MAINTENANCE TRASUBOP 1,797 - 1,797 1,610 188 - (1) 186
HUMAN RESOURCES ESI CP078 F3PCTTDS38 TRANSMISSION O&M MGMT/SUPPORT TRSBLNOP 724 - 724 639 85 - (1) 85
HUMAN RESOURCES ESI CP078 F3PPN20713 ESI Nuclear - Site Split SNUCSITE 85 - 85 85 - - - -
HUMAN RESOURCES ESI CP078 F3PPTDDS37 TRANSPORTATION - EMI DIRCTEMI 2 - 2 2 - - - -
HUMAN RESOURCES ESI CP078 F3PPTDERSD MISO Transition ALL OPCO LOADOPCO 373 - 373 311 62 - (62) -
HUMAN RESOURCES ESI CP078 F5PPICCCSV ICC - Customer Service CUSTEGOP 122 - 122 105 17 - (0) 17
HUMAN RESOURCES ESI CP078 F5PPZUWELL Entergy Wellness Program EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI CP078 SDPCTA0528 DISTRIBUTION CAPITAL SUSPENSE CUSEOPCO 2,696 - 2,696 2,298 398 (398) - -
HUMAN RESOURCES ESI CP078 STPCTA0527 TRANSMISSION CAPITAL SUSPENSE TRANSPND 2,696 - 2,696 2,358 338 (338) - -
HUMAN RESOURCES ESI CP078 Total 14,445 - 14,445 12,606 1,838 (741) (69) 1,028
HUMAN RESOURCES ESI CP080 C1PCN60210 DRY FUEL STORAGE - ESI DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPEQAPP1 EquaGen Software Application E DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPEQFIN1 EquaGen Financial Enhancements DIRECTNI - - - - - - - -
8-443
ESI CP080 C1PPEQHR0A DIRECTNI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES EquaGen HR System Enhancements
HUMAN RESOURCES ESI CP080 C1PPF1SC05 eSettlement-Eval Receips Settl SCPSPALL (8,273) - (8,273) (6,993) (1,280) 429 851 -
HUMAN RESOURCES ESI CP080 C1PPF2SC05 eSettlement-Services Solution SCPSPALL (160) - (160) (135) (25) 8 17 -
HUMAN RESOURCES ESI CP080 C1PPFAP147 Infrastructure Emerging Proj - APPSUPAL - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C1PPFAP148 Infrastructure Emerging Proj - APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI2015 Change Mjr Corp Bank Partner i BNKACCTA - - - - - - - -
Page 3 of 88
HUMAN RESOURCES ESI CP080 C1PPFI3001 Regulatory Reporting Enhanceme CUSTEGOP 2,016 - 2,016 1,738 278 (278) - -
HUMAN RESOURCES ESI CP080 C1PPFI3EOI EOI TIME & LABOR 2010 DIRCTEOI 72,459 - 72,459 72,459 - - - -
HUMAN RESOURCES ESI CP080 C1PPFI5207 Payroll Time & Labor - Phase I EMPLOYAL 56,212 - 56,212 53,515 2,697 (2,768) 71 -
HUMAN RESOURCES ESI CP080 C1PPFI5263 AR/BILL'G/CONTRCT BrkFix 2010- 11 - 11 10 1 (1) - -
HUMAN RESOURCES ESI CP080 C1PPFI5283 PS GL Enhancements - 2007 GENLEDAL - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C1PPFI5288 Cost Rpt&Analysis/Int Rpt Enh- GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI5307 Compliance Software System - 2 ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI7243 Util ty Operations Graphical D CUSTEGOP 13,242 - 13,242 11,414 1,829 (1,829) - -
HUMAN RESOURCES ESI CP080 C1PPFI7249 WSS IIC-View W O -Perm ts Enr CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI7263 RA-UtlOps EntWhsDev-Sales&Mark CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI8003 Upgrd COGNOS Platfrm_FIN Rpt 2 GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI8219 SABRIX 5 0 Upgrade 2008 ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI8268 EPM ALLOCATION ENHN - 2008 GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFI8283 PS GL Enhancements - 2008 GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFIB095 Wintel Refresh APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFIB118 Wintel SW Refresh & Longhorn C APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFIB130 Ent App Intg Pltfm Upg (WebMet APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFIB146 SQL and Oracle Upgrade APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFII010 Ident ty Management APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFII043 Relocate Gretna Telecom Hub PCNUMALL 86 - 86 83 3 (3) - -
HUMAN RESOURCES ESI CP080 C1PPFII17D CFS- Desktop DR Improvements APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFII19A CFI-Computing Fac Impl Prgm Mg APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFII19C CFI-L ttle Rock IT Equipment APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFII26C CFI-Jackson IT Equipment APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFII26D DWDM Engineering PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFII26P CFI-Jackson TelecomApps-Call C CUSTCALL - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFINRTL NonReg Time-LBR & Absence Mgmt DIRCTENU 81,266 - 81,266 81,266 - - - -
HUMAN RESOURCES ESI CP080 C1PPFIRGTL Regulated Time-LBR & Absence M EMPOPCPE 118,317 - 118,317 107,802 10,515 (10,515) - -
HUMAN RESOURCES ESI CP080 C1PPFISC13 SC Electronic Signature & Rete SCPSPXNC 14 - 14 11 3 (3) - -
HUMAN RESOURCES ESI CP080 C1PPFISC14 Transformer Bar Code Sys (XBS) SCLDTMLS - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFITEOI EOI TIME & LABOR 2010 DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPFT7226 B ll Print Optimization/Transi CUSEGXTX (101,565) - (101,565) (101,565) - - - -
HUMAN RESOURCES ESI CP080 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 61,558 - 61,558 58,640 2,918 (2,946) 28 -
HUMAN RESOURCES ESI CP080 C1PPHRWH01 HR Warehouse Reporting - 2008 EMPLOYAL (26) - (26) (24) (1) 1 (0) -
HUMAN RESOURCES ESI CP080 C1PPJSPCAP EGS JSP Capital Transition Cos ASSTTXLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPNXP2R1 Phase 2 transition to full run DIRECTNI 113 - 113 113 - - - -
HUMAN RESOURCES ESI CP080 C1PPRNE001 New Nuc Consortium - Ongoing NWDVRBGG 1,907 - 1,907 1,907 - - - -
HUMAN RESOURCES ESI CP080 C1PPRNE002 New Nuclear Entergy - Ongoing NWDVRBGG 35,843 - 35,843 35,843 - - - -
HUMAN RESOURCES ESI CP080 C1PPRNE010 New Nuclear -Regulatory Filing NWDVRBGG (9,720) - (9,720) (9,720) - - - -
HUMAN RESOURCES ESI CP080 C1PPRTOSOF RTO Implement Software ALLCOS LOADOPCO 2,573 - 2,573 2,146 427 (427) - -
HUMAN RESOURCES ESI CP080 C1PPSF0801 Safety Information Mgmt System ASSTSALL 271 - 271 245 26 (26) - -
HUMAN RESOURCES ESI CP080 C1PPSP0008 SPO ELL&ENOI Purchase Option I OWNISES2 (27,781) - (27,781) (27,781) - - - -
HUMAN RESOURCES ESI CP080 C1PPTD2908 EMCC Cap Database TRSBLNOP 4,059 - 4,059 3,582 477 (477) - -
HUMAN RESOURCES ESI CP080 C1PPTD2923 EMS/SCADA Host Syst Reconf TRSBLNOP 355 - 355 314 42 (42) - -
HUMAN RESOURCES ESI CP080 C1PPTD2932 AFC Systems Capabil ty Project LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPTD2937 TRA Phase II LOADOPCO 4,186 - 4,186 3,557 629 (629) - -
HUMAN RESOURCES ESI CP080 C1PPTD3002 2008 NERC Cyber Security Compl TRSBLNOP 82,480 - 82,480 72,788 9,692 (9,626) (65) -
HUMAN RESOURCES ESI CP080 C1PPTD3004 Flowgate Financial Rights-Shor LOADOPCO 39,533 - 39,533 33,631 5,902 (5,902) - -
HUMAN RESOURCES ESI CP080 C1PPTD3006 FERC NERC SERC Mandate Complia TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPTD3008 Substation Work Management Pro TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPTD3022 Conditional Firm/Planning Re-D LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPTD3047 Phase Angle D fference Phase I TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI CP080 C1PPTD3063 Real Time Simulation Tools HYP TRSBLNOP 9,656 - 9,656 8,520 1,136 (1,136) - -
HUMAN RESOURCES ESI CP080 C1PPWC085G WPO - Replace Layer 2/3 Switch DIRCTENU 146 - 146 146 - - - -
HUMAN RESOURCES ESI CP080 C1PPWC112J Disaster Recovery / Business C DIRCTENU 3,674 - 3,674 3,674 - - - -
HUMAN RESOURCES ESI CP080 C1PPWC127G IAS Technical upgrade DIRCTENU 8,868 - 8,868 8,868 - - - -
HUMAN RESOURCES ESI CP080 C1PPWC142A Plant INformation System- Hard DIRCTENU 2,473 - 2,473 2,473 - - - -
HUMAN RESOURCES ESI CP080 C1PPWC166G Cognos Budget Module DIRCTENU - - - - - - - -
8-444
ESI CP080 C1PPWS0983 CAPAOPCO - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES Eng Documentation & Mgmt Sys (
HUMAN RESOURCES ESI CP080 C2PC4C477A VY PLANT LICENSE RENEWAL DIRECT72 981 - 981 981 - - - -
HUMAN RESOURCES ESI CP080 C2PCP79742 PILGRIM STA LICENSE RENEWAL DIRECT57 1,410 - 1,410 1,410 - - - -
HUMAN RESOURCES ESI CP080 C2PP4C477B VY License Renewal - State App DIRECT72 6,758 - 6,758 6,758 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C2PP4C816A RHR SW Pump Repl "C" DIRECT72 4,232 - 4,232 4,232 - - - -
HUMAN RESOURCES ESI CP080 C2PP4C851A Security Owner Control Area Fe DIRECT72 253 - 253 253 - - - -
Page 4 of 88
HUMAN RESOURCES ESI CP080 C2PP4C851B Monitoring Detection & Alarm DIRECT72 5,756 - 5,756 5,756 - - - -
HUMAN RESOURCES ESI CP080 C2PP4C851E Miscellaneous Security Mods DIRECT72 2,868 - 2,868 2,868 - - - -
HUMAN RESOURCES ESI CP080 C2PP4C870A Radiological Piping Project DIRECT72 5,660 - 5,660 5,660 - - - -
HUMAN RESOURCES ESI CP080 C2PP5C261A Unit 2 License Renewal DIRECT7A 21,115 - 21,115 21,115 - - - -
HUMAN RESOURCES ESI CP080 C2PP5C277A Minor Add - Maintain SPDES Per DIRECT7A - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C2PP5C941A 10CFR73 Fleet Security Project DIRECT7A 8,500 - 8,500 8,500 - - - -
HUMAN RESOURCES ESI CP080 C2PP5C941D Install ROWS system DIRECT7A 1,023 - 1,023 1,023 - - - -
HUMAN RESOURCES ESI CP080 C2PP5CA20B Root Cause - Analysis - Transf DIRECT7A 820 - 820 820 - - - -
HUMAN RESOURCES ESI CP080 C2PP5CA20C Installation of Spare Transfor DIRECT7A 1,017 - 1,017 1,017 - - - -
HUMAN RESOURCES ESI CP080 C2PP5CA52A Radiological Piping Project DIRECT7A 1,239 - 1,239 1,239 - - - -
HUMAN RESOURCES ESI CP080 C2PP5CA53A Evaluate Peening - RPV Head Re DIRECT7A 971 - 971 971 - - - -
HUMAN RESOURCES ESI CP080 C2PP5CU100 Unit 1 - 100 DIRECT7A 22,285 - 22,285 22,285 - - - -
HUMAN RESOURCES ESI CP080 C2PP6C233A Unit 3 License Renewal DIRECT77 22,927 - 22,927 22,927 - - - -
HUMAN RESOURCES ESI CP080 C2PP6C277A IP3 SPDES Permit - Engineering DIRECT77 - - - - - - - -
HUMAN RESOURCES ESI CP080 C2PP6C947A 10CFR73 Fleet Security Project DIRECT77 8,274 - 8,274 8,274 - - - -
HUMAN RESOURCES ESI CP080 C2PP6C947D Install ROWS system DIRECT77 1,024 - 1,024 1,024 - - - -
HUMAN RESOURCES ESI CP080 C2PP6CA40A Radiological Piping Project DIRECT77 1,239 - 1,239 1,239 - - - -
HUMAN RESOURCES ESI CP080 C2PP6CA43A Evaluate Peening - RPV Head Re DIRECT77 971 - 971 971 - - - -
HUMAN RESOURCES ESI CP080 C2PP7C218A Replace Obsolete LPCI Inverter DIRECT78 - - - - - - - -
HUMAN RESOURCES ESI CP080 C2PP7C273A Replace 115kv Station Reserve DIRECT78 494 - 494 494 - - - -
HUMAN RESOURCES ESI CP080 C2PP7C274A Ext Power Uprate Feasibi ity S DIRECT78 (56,254) - (56,254) (56,254) - - - -
HUMAN RESOURCES ESI CP080 C2PP7C312A Fleet Secur ty Project 10CFR73 DIRECT78 17,488 - 17,488 17,488 - - - -
HUMAN RESOURCES ESI CP080 C2PP7C312C Monitoring Detection &Alarm sy DIRECT78 1,574 - 1,574 1,574 - - - -
HUMAN RESOURCES ESI CP080 C2PP7C316A REPLACE 345KV POTENTIAL TRANSF DIRECT78 305 - 305 305 - - - -
HUMAN RESOURCES ESI CP080 C2PP7C330A Radiological Piping Project DIRECT78 2,241 - 2,241 2,241 - - - -
HUMAN RESOURCES ESI CP080 C2PPA79925 Control Room Cooling Upgrade DIRECT57 500 - 500 500 - - - -
HUMAN RESOURCES ESI CP080 C2PPA80030 Dry Fuel Storage DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI CP080 C2PPA80080 10CFR73 Secur ty - SOCA FENCES DIRECT57 2,620 - 2,620 2,620 - - - -
HUMAN RESOURCES ESI CP080 C2PPA80125 Radiological Piping - P lgrim DIRECT57 2,241 - 2,241 2,241 - - - -
HUMAN RESOURCES ESI CP080 C2PPB80080 Install Security Detection Equ DIRECT57 7,830 - 7,830 7,830 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC210B NFPA 805 Implementation DIRECTNA 529 - 529 529 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC231A Rx Alloy Mitigation DIRECTNA 1,708 - 1,708 1,708 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC233A Radiological Piping Project DIRECTNA 2,241 - 2,241 2,241 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC242A A loy 600 Phase 2 DIRECTNA 1,848 - 1,848 1,848 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC258A Replace MSR's DIRECTNA 1,240 - 1,240 1,240 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC265A Scoping Study Spent Fuel Regio DIRECTNA 847 - 847 847 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC278A SOCA DIRECTNA 4,736 - 4,736 4,736 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC278B ROWS DIRECTNA 2,049 - 2,049 2,049 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC278D Misc DIRECTNA 10,344 - 10,344 10,344 - - - -
HUMAN RESOURCES ESI CP080 C2PPTC829A Main Station Transformer study DIRECTNA - - - - - - - -
HUMAN RESOURCES ESI CP080 C2PPWC10PG Sale of P lgrim Switchyard DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI CP080 C2PPWC117A Replace IP3 Plant Process Comp DIRECT77 1,411 - 1,411 1,411 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC119A Replace Pilgrim Plant Process DIRECT57 13,873 - 13,873 13,873 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC127A IAS software upgrade DIRECT7A - - - - - - - -
HUMAN RESOURCES ESI CP080 C2PPWC140A EDMS Records Mgt upgrade DIRECT7A 1,837 - 1,837 1,837 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC166A ENN Cognos Budget Module DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI CP080 C2PPWC173D I/O upgrade for 1E qualificati DIRECT57 (481) - (481) (481) - - - -
HUMAN RESOURCES ESI CP080 C2PPWC194A Outage In Processing System DIRECT7A 9,953 - 9,953 9,953 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC220A IP2 Cyber Security DIRECT7A 181 - 181 181 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC221A IP3 Cyber Security DIRECT77 181 - 181 181 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC222A JAF Cyber Security DIRECT78 1,078 - 1,078 1,078 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC223A P lgrim Cyber Security DIRECT57 489 - 489 489 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC224A Palisades Cyber Security DIRECTNA 181 - 181 181 - - - -
HUMAN RESOURCES ESI CP080 C2PPWC225A VY Cyber Secur ty DIRECT72 181 - 181 181 - - - -
HUMAN RESOURCES ESI CP080 C3PPN60377 APP 2010 NucFleet Application DIRECT14 180 - 180 180 - - - -
HUMAN RESOURCES ESI CP080 C5PP449606 Gas Serv Storm Rebu ld Replace DIRCTENO 20,706 - 20,706 20,706 - - - -
HUMAN RESOURCES ESI CP080 C6DB275151 INTERNAL - MINDEN N357 REQUEST DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6DB276087 INTERNAL - MINDEN N357 REQUEST DIRCTELI - - - - - - - -
8-445
ESI CP080 C6DB476006 DIRCTENO 1,934 - 1,934 1,934 - - - -
2011 TX Rate Case
HUMAN RESOURCES RELIAB EO 611 621 2345 2346 TR
HUMAN RESOURCES ESI CP080 C6PC149000 DISTB LINES REVENUE BLANKET NO DIRCTEAI 329 - 329 329 - - - -
HUMAN RESOURCES ESI CP080 C6PC249000 DIST LINES REVENUE BLANKET - DIRCTELI 8,896 - 8,896 8,896 - - - -
HUMAN RESOURCES ESI CP080 C6PC249103 DISTB LINES IMP BLANKET-OTHER DIRCTELI 849 - 849 849 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PC249106 STREET LIGHTING MAINT BLANKET DIRCTELI 508 - 508 508 - - - -
HUMAN RESOURCES ESI CP080 C6PC249107 PRIVATE SECURITY LIGHTING MAIN DIRCTELI 391 - 391 391 - - - -
Page 5 of 88
HUMAN RESOURCES ESI CP080 C6PC249108 NON-MANDATED RELOCATIONS ELL DIRCTELI 892 - 892 892 - - - -
HUMAN RESOURCES ESI CP080 C6PC249708 TACTICS TARGETED CIRCUITS/FEE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PC349000 DISB LINES REVENUE BLANKET - DIRCTEMI 192 - 192 192 - - - -
HUMAN RESOURCES ESI CP080 C6PC449000 DIST LINES REVENUE BLANKET - DIRCTENO 7,818 - 7,818 7,818 - - - -
HUMAN RESOURCES ESI CP080 C6PC449060 REVENUE PRIVATE AREA LIGHTS DIRCTENO 808 - 808 808 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PC449107 PRIVATE SECURITY LIGHTING MAIN DIRCTENO 1,690 - 1,690 1,690 - - - -
HUMAN RESOURCES ESI CP080 C6PC849000 DIST LINES REVENUE BLANKET - DIRECTLG 17,874 - 17,874 17,874 - - - -
HUMAN RESOURCES ESI CP080 C6PCN32093 S20012 - NOBLE METAL PROJECT DIRCTSER 235 - 235 235 - - - -
HUMAN RESOURCES ESI CP080 C6PCN32144 GRAND GULF EXTENDED POWER UPRA DIRCTSER 660,157 - 660,157 660,157 - - - -
HUMAN RESOURCES ESI CP080 C6PCN70858 RIVER BEND EXTENDED POWER UPRA 23,917 - 23,917 23,917 - - - -
HUMAN RESOURCES ESI CP080 C6PCTL3743 LOBLOLLY-HAMMOND NEW LINE-200 DIRECTLG 953 - 953 953 - - - -
HUMAN RESOURCES ESI CP080 C6PCTL3744 LOBLOLLY-HAMMOND NEW L-200 230 DIRCTELI 915 - 915 915 - - - -
HUMAN RESOURCES ESI CP080 C6PCTL4433 Johnstown-Porter Bld L827 - EG DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PCTS4947 Lakeover Add Line Breaker DIRCTEMI 5,338 - 5,338 5,338 - - - -
HUMAN RESOURCES ESI CP080 C6PCTS6065 Dow Meter Point Expand for IPP DIRECTLG 229 - 229 229 - - - -
HUMAN RESOURCES ESI CP080 C6PCTS7246 JOLIET SUBSTATION- REPLACE 230 DIRCTENO 245 - 245 245 - - - -
HUMAN RESOURCES ESI CP080 C6PCTS9003 TAMINA SUB CONVERT TO BUSTIE DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PP749010 Distr Lines Revenue Blnk Non-D DIRECTTX 462 - 462 - 462 (462) - -
HUMAN RESOURCES ESI CP080 C6PPAFFS11 TX Regulatory Reporting Enhanc DIRECTTX 507 - 507 - 507 (507) - -
HUMAN RESOURCES ESI CP080 C6PPAMBSGI AMI Base Incremental EGSL DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPAMBSGN AMI BASE Non-Incremental EGSL DIRECTLG (2,963) - (2,963) (2,963) - - - -
HUMAN RESOURCES ESI CP080 C6PPAMGDRN AMI Demand Response Non-Incr E DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPAMIENI AMI Incremental ENOI DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPAMIN01 ENO AMI Program Mgmt DIRCTENO 29,436 - 29,436 29,436 - - - -
HUMAN RESOURCES ESI CP080 C6PPAMLC10 AMI Load Control Pilot Extensi DIRECTLG 130 - 130 130 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0196 E DoradoEHV Repair fa led AXFM DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0242 EGSL Repair Failed 138-34 5KV DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0308 EL LLC Purch 230-24kv LTC XFMR DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0326 EL LLC Purch 3 Spare Auto XFMR DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0336 EGS LLC Replace LTC on Meaux T DIRECTLG 504 - 504 504 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0339 EL LLC Inst 115kV LTC XFMR DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0356 EGS LLC Repair 4 AXFMRS Nelson DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0358 EMI Repair failed 115-14 4kV X DIRCTEMI 628 - 628 628 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0372 ETI Purch Spare 230/69kV AXFMR DIRECTTX 1,424 - 1,424 - 1,424 (1,424) - -
HUMAN RESOURCES ESI CP080 C6PPBB0385 ELL Purch spare 230-14 4kV XFM DIRCTELI 882 - 882 882 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0389 ETI Purch spare 69x34 5kV LTC DIRECTTX 36 - 36 - 36 (36) - -
HUMAN RESOURCES ESI CP080 C6PPBB0390 EAI Purch new spare 115-13 8kV DIRCTEAI 36 - 36 36 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0399 ETI Purch spare 138-13 8kV XFM DIRECTTX 302 - 302 - 302 (302) - -
HUMAN RESOURCES ESI CP080 C6PPBB0417 EGS LLC Purch spare 30-34 5kV DIRECTLG 46 - 46 46 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0426 EGS LLC Refurbish bushings on DIRECTLG 5 - 5 5 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0427 EGS LLC Refurbish bushings on DIRECTLG 5 - 5 5 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0428 EGS LLC Refurbish bushings on DIRECTLG 5 - 5 5 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0445 EAI Refurbish 115-13 8kV XFMR DIRCTEAI 23 - 23 23 - - - -
HUMAN RESOURCES ESI CP080 C6PPBB0456 EGS LLC Refurbish 500/230 Auto DIRECTLG 198 - 198 198 - - - -
HUMAN RESOURCES ESI CP080 C6PPBU1055 Napoleon-replacefailedbkrs19T2 DIRCTENO 79 - 79 79 - - - -
HUMAN RESOURCES ESI CP080 C6PPBU1061 Market 115-Replace Bkr N8103 DIRCTENO 32 - 32 32 - - - -
HUMAN RESOURCES ESI CP080 C6PPBU1083 Labarre-Rplc Snakefarm BU Rela DIRCTELI 74 - 74 74 - - - -
HUMAN RESOURCES ESI CP080 C6PPBU1087 Snakefarm-replace 3-CCVT's 230 DIRCTELI 260 - 260 260 - - - -
HUMAN RESOURCES ESI CP080 C6PPBU1091 Claiborne - replace OCB N9821 DIRCTENO 12 - 12 12 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40138 Desoto Rpl 1D22 Outdoor Diff DIRCTEMI 160 - 160 160 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40184 Moorhead Upgrade Line Bay DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPD40185 BYRAM REPL FJ22 MAIN DIRCTEMI 196 - 196 196 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40186 DESOTO REPL 1D24 MAIN DIRCTEMI 345 - 345 345 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40187 HOY RD REPL GB24 MAIN DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPD40188 Airport Sub Add Ckt Switcher DIRCTEMI 51 - 51 51 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40189 S JACKSON REPL 6S03 FDR DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPD40190 Airport Sub Add Ckt Switcher DIRCTEMI 313 - 313 313 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40191 Medical Center Add Ckt Sw J45 DIRCTEMI - - - - - - - -
8-446
ESI CP080 C6PPD40192 DIRCTEMI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES Medical Center Add Ckt Sw J45
HUMAN RESOURCES ESI CP080 C6PPD40193 LUCKNEY REPL FH22 MAIN DIRCTEMI 363 - 363 363 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40194 PLUM POINT REPL 1R22 MAIN DIRCTEMI 305 - 305 305 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40195 RAYMOND REPL GC24 MAIN DIRCTEMI - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPD40196 WESSON REPL 8Y22 MAIN DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPD40211 Bozeman Rd Inst Dist Fault Lo DIRCTEMI - - - - - - - -
Page 6 of 88
HUMAN RESOURCES ESI CP080 C6PPD40212 Grants Ferry Inst Dist Fault DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPD40213 Twinkletown Inst Dist Fault L DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPD40236 Vicksburg W Repl Failed J316 DIRCTEMI 40 - 40 40 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40286 Larson Street Rpl GL22 Main DIRCTEMI 32 - 32 32 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40288 Horn Lake Rpl 1B02 Fdr DIRCTEMI 345 - 345 345 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPD40289 Horn Lake Rpl 1B05 Fdr DIRCTEMI 317 - 317 317 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40290 Byram Rpl FJ24 Main DIRCTEMI 31 - 31 31 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40291 Coldwater Rpl 1L03 Fdr DIRCTEMI 344 - 344 344 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40292 Cleveland South Rpl 2K01 Fdr DIRCTEMI 403 - 403 403 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40293 Airport Rpl 6A01 Fdr DIRCTEMI 511 - 511 511 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40294 Airport Rpl 6A03 Fdr DIRCTEMI 584 - 584 584 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40295 Airport Rpl 6A05 Fdr DIRCTEMI 541 - 541 541 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40296 Cleveland Rpl 2C11 Fdr DIRCTEMI 174 - 174 174 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40297 Clinton Ind Rpl FN01 Fdr DIRCTEMI 485 - 485 485 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40298 McComb Rpl 9J02 Fdr DIRCTEMI 505 - 505 505 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40299 Tylertown Rpl 9R05 Fdr DIRCTEMI 411 - 411 411 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40300 Clinton Rpl 6X02 Fdr DIRCTEMI 584 - 584 584 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40315 Gloster Rpl HV&LV arresters J DIRCTEMI 10 - 10 10 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40317 Grants Ferry Rpl HV Arrestrs DIRCTEMI 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40325 Kingswood Rpl HV Arresters J4 DIRCTEMI 8 - 8 8 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40326 Kingswood Rpl HV Arresters J4 DIRCTEMI 8 - 8 8 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40327 Mendenhall Rpl 7R02 Fdr DIRCTEMI 417 - 417 417 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40328 Woodville Rpl 9W22 Main DIRCTEMI 731 - 731 731 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40337 Raymond Rpl HV Arresters J417 DIRCTEMI 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40338 Raymond Rpl HV Arresters J418 DIRCTEMI 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40340 Flora Rpl 6D03 Fdr DIRCTEMI 421 - 421 421 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40341 Cleveland South Rpl 2K02 Fdr DIRCTEMI 60 - 60 60 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40342 Natchez Rpl 8B03 Fdr DIRCTEMI 624 - 624 624 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40351 Liberty Rpl 9E01 Fdr DIRCTEMI 956 - 956 956 - - - -
HUMAN RESOURCES ESI CP080 C6PPD40361 Grenada S Rpl & Relocate 2W2 DIRCTEMI 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0368 Hot Springs Milton-rpl Breaker DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0489 Magn Dow Sub Insta l a D20 RTU DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0500 Cash - Replace RTU DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0513 Little Rock Arch St - rpl RTU DIRCTEAI 81 - 81 81 - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0531 Jonesboro - rpl Breakers DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0541 El Dor Jacks-Rpl 4 Feeder Bre DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0542 Malvern S- Rpl 1 Main & 2 Fee DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDA0544 Eudora - 1 Main and 2 Feeders DIRCTEAI 125 - 125 125 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS0342 Henderson Road Purchase Sub S DIRCTEMI 714 - 714 714 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS1140 Angelina Build New 34 5kV Sub DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDS1332 Oakville Build 230kV Substatio DIRCTELI 10,696 - 10,696 10,696 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS3378 Colonel Glenn Road Site Purcha DIRCTEAI 86 - 86 86 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS8464 Bayview-Land Purchase DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDS9200 Church Rd build New Substatio DIRCTEMI 8,987 - 8,987 8,987 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS9398 Calhoun Build New 115kV Sub DIRCTELI 1,298 - 1,298 1,298 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS9846 Casino Build 69/13 2kV Sub EGL DIRECTLG 1,584 - 1,584 1,584 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS9957 Mohican BuildNew 69/4 16kV Sub DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDS9969 Geismar 138/34 5kV Sub Install DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPDS9971 Dist Wintz New 230/34 5 EGSILA DIRECTLG 1,898 - 1,898 1,898 - - - -
HUMAN RESOURCES ESI CP080 C6PPDS9972 Dist Briarwood 230/34 5kV Sub DIRECTLG 7,614 - 7,614 7,614 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSF001 Lake Sub-Upgrade Line Comm/EGS DIRECTLG 83 - 83 83 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSF002 Contraband-Upgrade Line Comm/E DIRECTLG 56 - 56 56 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSF010 Youngsville Sub Land Purchase DIRECTLG 2,133 - 2,133 2,133 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSF011 Youngsville-New 138/13 2kV Sub DIRECTLG 26,089 - 26,089 26,089 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSG042 Colton Sub-Site Purchase & Sco DIRECTLG 6,150 - 6,150 6,150 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSL001 Ringold Replace Xfmr DIRCTELI 96 - 96 96 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSL002 Oak Ridge Repl Xfmr & Convert DIRCTELI 4,324 - 4,324 4,324 - - - -
HUMAN RESOURCES ESI CP080 C6PPDSL003 Rayvi le Install 12/20 Auto S DIRCTELI 305 - 305 305 - - - -
8-447
ESI CP080 C6PPDW0395 DIRCTELI 4,451 - 4,451 4,451 - - - -
2011 TX Rate Case
HUMAN RESOURCES Fort Po k Feasibil ty & Map Sy
HUMAN RESOURCES ESI CP080 C6PPDW049P AMI EAI Irrigation LC Pilot DIRCTEAI 1,081 - 1,081 1,081 - - - -
HUMAN RESOURCES ESI CP080 C6PPDW0518 BR North Blvd 12 DOC Consoles DIRECTLG 1,726 - 1,726 1,726 - - - -
HUMAN RESOURCES ESI CP080 C6PPDW051P AMI EAI Irrigation LC Software DIRCTEAI 2,186 - 2,186 2,186 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPEAIMET RTO Implement Meters EAI DIRCTEAI 89 - 89 89 - - - -
HUMAN RESOURCES ESI CP080 C6PPFA7308 2010 CCS Regulatory Comp iance DIRCTEAI - - - - - - - -
Page 7 of 88
HUMAN RESOURCES ESI CP080 C6PPFA8207 EAI Time & Labor DIRCTEAI 4 - 4 4 - - - -
HUMAN RESOURCES ESI CP080 C6PPFG7308 2010 CCS Regulatory Comp-EGSL- DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPFG8207 EGSL Time & Labor DIRECTLG 224 - 224 224 - - - -
HUMAN RESOURCES ESI CP080 C6PPFIB14T Microwave Replacement Texas 20 DIRECTTX 4,501 - 4,501 - 4,501 (4,501) - -
HUMAN RESOURCES ESI CP080 C6PPFIB200 NS ANO Infrastructure Upgrade DIRCANOC 173 - 173 173 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPFIB20C NS ANO PBX DIRCANOC 158 - 158 158 - - - -
HUMAN RESOURCES ESI CP080 C6PPFIB220 Fiber-Backbone North Blvd Dive DIRCTELI (188) - (188) (188) - - - -
HUMAN RESOURCES ESI CP080 C6PPFIB22G Fiber-Backbone North Blvd Dive DIRECTLG 188 - 188 188 - - - -
HUMAN RESOURCES ESI CP080 C6PPFITCL9 2009 Telecom Capital Replacmnt DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPFITEM9 2009 Telecom Capital Replacmnt DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPFL7308 2010 CCS Regulatory Comp iance DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPFL8207 ELL Time & Labor DIRCTELI 100 - 100 100 - - - -
HUMAN RESOURCES ESI CP080 C6PPFM7308 2010 CCS Regulatory Comp iance DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPFM8207 EMI Time & Labor DIRCTEMI 4 - 4 4 - - - -
HUMAN RESOURCES ESI CP080 C6PPFN7308 2010 CCS Regulatory Comp-ENOI- DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPFN8207 ENOI Time & Labor DIRCTENO 4 - 4 4 - - - -
HUMAN RESOURCES ESI CP080 C6PPFPCA10 PC Installs for EAI - 2010 DIRCTEAI 934 - 934 934 - - - -
HUMAN RESOURCES ESI CP080 C6PPFPCA11 PC Installs for EAI - 2011 DIRCTEAI 374 - 374 374 - - - -
HUMAN RESOURCES ESI CP080 C6PPFT3001 Regulatory Rpt Busn Spt Texas DIRECTTX 7,175 - 7,175 - 7,175 (7,175) - -
HUMAN RESOURCES ESI CP080 C6PPFT8207 ETI Time & Labor DIRECTTX 456 - 456 - 456 (456) - -
HUMAN RESOURCES ESI CP080 C6PPFTCL10 2010 Telecom Capital Replacmnt DIRCTELI 14 - 14 14 - - - -
HUMAN RESOURCES ESI CP080 C6PPFTEM10 2010 Telecom Capital Replacmnt DIRCTEMI 2,482 - 2,482 2,482 - - - -
HUMAN RESOURCES ESI CP080 C6PPFTEM11 2011 Telecom Capital Replacmnt DIRCTEMI 282 - 282 282 - - - -
HUMAN RESOURCES ESI CP080 C6PPFTTHH0 WMS Handheld Device Refresh TX DIRECTTX 335 - 335 - 335 (335) - -
HUMAN RESOURCES ESI CP080 C6PPGG2048 Evergreen Sub Inspect/Repair B DIRCTELI (192) - (192) (192) - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2059 Paincourtville Upgrade Underfr DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2073 St James Replace S3720 DIRCTELI 81 - 81 81 - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2074 Larose Install Bulkhead DIRCTELI 202 - 202 202 - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2075 McCall Upgrade UnderFrequency DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2076 Golden Meadow Upgrade Underfre DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2077 Raceland Replace Coteau Panel DIRCTELI 809 - 809 809 - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2078 Coteau Replace Raceland Panel DIRCTELI 1,708 - 1,708 1,708 - - - -
HUMAN RESOURCES ESI CP080 C6PPGG2097 Bayou Verret Replace X4022 DIRCTELI 33 - 33 33 - - - -
HUMAN RESOURCES ESI CP080 C6PPGN0020 New Nuclear Reg Filing EGSL On DIRECTLG 7,311 - 7,311 7,311 - - - -
HUMAN RESOURCES ESI CP080 C6PPHBG922 Pecue T&D New Service Center DIRECTLG 1,642 - 1,642 1,642 - - - -
HUMAN RESOURCES ESI CP080 C6PPLN0020 New Nuclear Reg Filing ELL Ong DIRCTELI 7,796 - 7,796 7,796 - - - -
HUMAN RESOURCES ESI CP080 C6PPMA2434 Minor Add Pan-DB 230kV DIRCTELI 114 - 114 114 - - - -
HUMAN RESOURCES ESI CP080 C6PPMA7355 MINOR ADD Additional Chrgs TS DIRECTTX 400 - 400 - 400 (400) - -
HUMAN RESOURCES ESI CP080 C6PPMA9325 Minor Add-Fisher Xfrmr Add DIRCTEAI 1,520 - 1,520 1,520 - - - -
HUMAN RESOURCES ESI CP080 C6PPMN0020 New Nuclear Reg Filing EMI Ong DIRCTEMI 2,178 - 2,178 2,178 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3775 Waggaman replace switch add DIRCTELI 119 - 119 119 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3797 Gretna replace failed meters/ DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3802 Estelle repl Mdar and Quad r DIRCTELI 630 - 630 630 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3804 Holiday install HSOC relaying DIRCTELI 623 - 623 623 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3805 Luling replace 115 KV breaker DIRCTELI 12 - 12 12 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3807 Westwego install HSOC relaying DIRCTELI 434 - 434 434 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3808 Estelle repl Mdar/Quad relay DIRCTELI 520 - 520 520 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3809 Holiday repl Gtype switch wit DIRCTELI 409 - 409 409 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3813 Barataria repl 13 8 bus tie s DIRCTELI 696 - 696 696 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3822 Arabi sub replace failed tran DIRCTELI 275 - 275 275 - - - -
HUMAN RESOURCES ESI CP080 C6PPMR3826 Holiday replace S3102 w th s DIRCTELI 1,218 - 1,218 1,218 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32459 Replace Feedwater Heater 3C (R DIRCTSER 3,432 - 3,432 3,432 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32465 24 Month Fuel Cycle DIRCTSER 1,071 - 1,071 1,071 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32518 Grand Gulf License Renewal DIRCTSER 71,155 - 71,155 71,155 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32578 Feedwater Heater Cable Repl DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPN32593 Siemens High Pressure Turbine DIRCTSER 12,458 - 12,458 12,458 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32595 Radial Well Instrumentation Up DIRCTSER 10,149 - 10,149 10,149 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32634 RECIRC PUMP REPLACEMENT (RF17) DIRCTSER - - - - - - - -
8-448
ESI CP080 C6PPN32644 DIRCTSER 943 - 943 943 - - - -
2011 TX Rate Case
HUMAN RESOURCES SSW Cooling Towers A
HUMAN RESOURCES ESI CP080 C6PPN32645 10CFR73 Fleet Security Project DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPN32647 Power Range Neutron Mon toring DIRCTSER 20,838 - 20,838 20,838 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32663 Aux liary Coo ing Tower Expans DIRCTSER 3,768 - 3,768 3,768 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPN32672 PUSAR License Amendment Req DIRCTSER 40,353 - 40,353 40,353 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32676 Condensate Full Flow F ltratio DIRCTSER 3,167 - 3,167 3,167 - - - -
Page 8 of 88
HUMAN RESOURCES ESI CP080 C6PPN32685 MSRV Replacement (RF17) DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPN32686 Remote Operated Weapons System DIRCTSER 2,049 - 2,049 2,049 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32688 Security Paving/Road & Civil DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPN32689 Security SOCA Camera/Video Sys DIRCTSER 23,335 - 23,335 23,335 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32715 EPU Steam Dryer Anal & Replace DIRCTSER 3,034 - 3,034 3,034 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPN32717 EPU Turbine Generator Upgrade DIRCTSER 14,332 - 14,332 14,332 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32722 Enriched Boron SLC System DIRCTSER 5,182 - 5,182 5,182 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32723 Reactor Feed Pump Rotor Replac DIRCTSER 3,319 - 3,319 3,319 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32724 Fuel Pool Cooling & Cleanup Sy DIRCTSER 6,387 - 6,387 6,387 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32728 Balance of Plant Systems Upgra DIRCTSER 8,375 - 8,375 8,375 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32729 Isophase Bus Duct & Main Xform DIRCTSER 2,674 - 2,674 2,674 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32730 Moisture Separator Reheaters DIRCTSER 22,828 - 22,828 22,828 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32731 `EPU - Radial Well Addition (# DIRCTSER 17,096 - 17,096 17,096 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32732 CCW Heat Exchanger Tube Clean DIRCTSER 2,458 - 2,458 2,458 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32733 Turbine Generator Auxiliaries DIRCTSER 9,940 - 9,940 9,940 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32742 Multiple Spurious Operation (M DIRCTSER 966 - 966 966 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32745 GGN Radiological Piping Projec DIRCTSER 2,722 - 2,722 2,722 - - - -
HUMAN RESOURCES ESI CP080 C6PPN32778 Standby Serv Water Capac ty M DIRCTSER 1,892 - 1,892 1,892 - - - -
HUMAN RESOURCES ESI CP080 C6PPN60372 INFRA ANO PC Refresh 2010 DIRCANOC 890 - 890 890 - - - -
HUMAN RESOURCES ESI CP080 C6PPN60387 ANO-C Cyber Security DIRCANOC 198 - 198 198 - - - -
HUMAN RESOURCES ESI CP080 C6PPN60391 GGNS Cyber Security DIRCTSER 198 - 198 198 - - - -
HUMAN RESOURCES ESI CP080 C6PPN60392 RBS Cyber Security DIRCTRBS 198 - 198 198 - - - -
HUMAN RESOURCES ESI CP080 C6PPN60393 WF3 Cyber Security DIRCTWF3 198 - 198 198 - - - -
HUMAN RESOURCES ESI CP080 C6PPN6039A INFRA ANO PC Refresh 2011 DIRCANOC 428 - 428 428 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66417 Steam Generator Replacement DIRCTWF3 82,220 - 82,220 82,220 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66436 Repl Reactor Vessel Closure He DIRCTWF3 1,739 - 1,739 1,739 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66489 Hemyc Fire Wrap DIRCTWF3 703 - 703 703 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66702 CEA Repl DIRCTWF3 - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPN66785 10CFR73 Fleet Security Project DIRCTWF3 2,313 - 2,313 2,313 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66799 Remote Operated Weapons DIRCTWF3 2,050 - 2,050 2,050 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66800 Misc Security Mods DIRCTWF3 12,865 - 12,865 12,865 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66828 NFPA 805 Phase 2 DIRCTWF3 21,568 - 21,568 21,568 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66836 Radiological Piping Project DIRCTWF3 2,718 - 2,718 2,718 - - - -
HUMAN RESOURCES ESI CP080 C6PPN66876 Cladding Failure Root Cause & DIRCTWF3 27,636 - 27,636 27,636 - - - -
HUMAN RESOURCES ESI CP080 C6PPN71015 MAIN STATION TRANSFORMER (MTX) DIRCTRBS (630) - (630) (630) - - - -
HUMAN RESOURCES ESI CP080 C6PPN71159 STX TRANSFORMER REFURBISHMENT DIRCTRBS 412 - 412 412 - - - -
HUMAN RESOURCES ESI CP080 C6PPN71195 ENGR CODE PROG & NUC SAFTY ANA DIRCTRBS 46 - 46 46 - - - -
HUMAN RESOURCES ESI CP080 C6PPN71499 SECURITY STUDY/PARK LOT/ROAD DIRCTRBS 737 - 737 737 - - - -
HUMAN RESOURCES ESI CP080 C6PPN71532 SECURITY MONITRNG/DETECTN/ALA DIRCTRBS 1,574 - 1,574 1,574 - - - -
HUMAN RESOURCES ESI CP080 C6PPN71534 SECURITY REMOTE OPERATED WEAP DIRCTRBS 2,049 - 2,049 2,049 - - - -
HUMAN RESOURCES ESI CP080 C6PPN71535 SECURITY MISC SECURITY MODS DIRCTRBS 16,054 - 16,054 16,054 - - - -
HUMAN RESOURCES ESI CP080 C6PPN71555 MULTIPLE SPURIOUS OPERATIONS DIRCTRBS (193) - (193) (193) - - - -
HUMAN RESOURCES ESI CP080 C6PPN71574 RADIOLOGICAL PIPING PROJECT DIRCTRBS 2,721 - 2,721 2,721 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87125 ANOC Mon toring Detection CAS/ DIRCANOC 16,850 - 16,850 16,850 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87127 ANOC Remote Operated Weapons & DIRCANOC 2,563 - 2,563 2,563 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87240 ANO2 RX Vessel Head Risk Mgmt DIRCANOC 656 - 656 656 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87397 ANO-2 CEDM Purchase DIRCANOC 53 - 53 53 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87421 ANO1 Main Generator Exciter DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPN87464 ANO1 Main Generator Stator Rew DIRCANOC 1,208 - 1,208 1,208 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87584 Replace Inadequate Security Eq DIRCANOC 37 - 37 37 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87613 ANO1 Risk Based Fire Prot (NFP DIRCANOC 14,735 - 14,735 14,735 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87701 Replace Unit 1 MFP Governor Va DIRCANOC 3,049 - 3,049 3,049 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87734 ANO2 Risk Based Fire Prot (NFP DIRCANOC 4,391 - 4,391 4,391 - - - -
HUMAN RESOURCES ESI CP080 C6PPN87845 ANO1 Unit Aux Transformer Repl DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPN87867 ANO1 RCP/Pzr Nozzles (Alloy 60 DIRCANOC 664 - 664 664 - - - -
HUMAN RESOURCES ESI CP080 C6PPN88085 SOCA Fencing & VBS DIRCANOC 706 - 706 706 - - - -
HUMAN RESOURCES ESI CP080 C6PPN88087 ANO1 Implement License Renewal DIRCANOC 6,177 - 6,177 6,177 - - - -
HUMAN RESOURCES ESI CP080 C6PPN88097 ANO1 Alloy 600 Bottom Mounted DIRCANOC 1,541 - 1,541 1,541 - - - -
8-449
ESI CP080 C6PPN88110 DIRCANOC 2,684 - 2,684 2,684 - - - -
2011 TX Rate Case
HUMAN RESOURCES ANO Radiological Piping Projec
HUMAN RESOURCES ESI CP080 C6PPRA1204 Gretna Replace Cap Bank Panel DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1225 Hammond Retire Fa led T3 XFMR DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1241 Joliet Replace 20T1-6 DIRCTENO - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPRA1242 Joliet Replace 20T2-6 DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1243 Thibodaux Replace Y0313 DIRCTELI - - - - - - - -
Page 9 of 88
HUMAN RESOURCES ESI CP080 C6PPRA1244 Raceland Replace X3313 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1245 Terrebonne Replace S9148 DIRCTELI 111 - 111 111 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1246 St> James Replace S8356 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1248 Paradis Replace LDAR Raceland DIRCTELI 608 - 608 608 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1250 L Gypsy Madisonv lle Line Pan DIRCTELI 2,501 - 2,501 2,501 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPRA1253 Almonaster Replace 6T1-6 DIRCTENO 814 - 814 814 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1254 Almonaster Replace 6T2-6 DIRCTENO 349 - 349 349 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1255 Tricou Replace 23T4-6 DIRCTENO 922 - 922 922 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1260 Market Upgrade Derbigny Line P DIRCTENO 2,857 - 2,857 2,857 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1261 Derbigny Upgrade Market Line P DIRCTENO 1,924 - 1,924 1,924 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1263 Market Upgrade Delta Line Rela DIRCTENO 2,521 - 2,521 2,521 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1264 Delta Upgrade Market Line Rela DIRCTENO 1,645 - 1,645 1,645 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1265 Market Upgrade Ninemile Relayi DIRCTENO 1,438 - 1,438 1,438 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1266 Derbigny Ninem le Relay Upgrad DIRCTENO 1,068 - 1,068 1,068 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1267 Meraux Feeder Fault Locator Pr DIRCTELI 13 - 13 13 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1268 Estelle Feeder Fault Locator DIRCTELI 39 - 39 39 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1269 Peters Rd Feeder Fault Locato DIRCTELI 260 - 260 260 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1270 Market 230 Fault Location Feed DIRCTENO 234 - 234 234 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1271 S Forest Feeder Fau t Locato DIRCTENO 13 - 13 13 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1272 Tricou Feeder Fau t Locator Pr DIRCTENO 13 - 13 13 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1273 G Outlet Feeder Fault Locator DIRCTENO 172 - 172 172 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1274 Paterson Feeder Fault Location DIRCTENO 13 - 13 13 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1277 Almonaster Feeder Fault Locato DIRCTENO 39 - 39 39 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1283 Evergreen Replace OCB X1122 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1296 Tricou Feeders 2347 2325 Insta DIRCTENO 305 - 305 305 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1297 Terrebonne T1 & T2 Differenti DIRCTELI 206 - 206 206 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1304 Barataria Ninemile Relay Panel DIRCTELI 1,528 - 1,528 1,528 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1305 Ninemile Barataria Line Relay DIRCTELI 1,469 - 1,469 1,469 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1306 Barataria G Meadow Line Panel DIRCTELI 1,129 - 1,129 1,129 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1307 G Meadow Barataria Line Panel DIRCTELI 1,720 - 1,720 1,720 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1308 Golden Meadow Valentine Panel DIRCTELI 2,210 - 2,210 2,210 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1309 Valentine Golden Meadow Panel DIRCTELI 2,251 - 2,251 2,251 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1311 Tricou Add Feeder Breaker (234 DIRCTENO 42 - 42 42 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1312 Raceland Upgrade Feeder Bkrs DIRCTELI 1,369 - 1,369 1,369 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1315 Clovelly Install Line Trap DIRCTELI 461 - 461 461 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1316 Ninemile Replace Line Trap DIRCTELI 32 - 32 32 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1320 Waggaman Feeder Fau t Locater DIRCTELI 33 - 33 33 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1321 Michoud Replace N9403 DIRCTENO 119 - 119 119 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1322 A liance Replace W1325 DIRCTELI 76 - 76 76 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1323 Gretna Replace W0122 DIRCTELI 83 - 83 83 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1324 Ninemile Replace Waterford Pan DIRCTELI 543 - 543 543 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1325 Belle Point Replace C845 DIRCTELI 442 - 442 442 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1326 Golden Meadow Replace X3722 DIRCTELI 378 - 378 378 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1327 Vacherie Replace X6924 DIRCTELI 30 - 30 30 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1332 Destrehan Replace B0915 DIRCTELI 76 - 76 76 - - - -
HUMAN RESOURCES ESI CP080 C6PPRA1333 Hickory Replace Y2911 & Y2912 DIRCTELI 566 - 566 566 - - - -
HUMAN RESOURCES ESI CP080 C6PPRN0001 New Nuclear Consortium DIRCTR1 - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRN0002 New Nuclear - Entergy DIRCTR1 - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRN0010 New Nuclear - Regulatory Filin DIRCTR1 - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRNM002 New Nuclear EMI - Ongoing GG3 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPRNM004 New Nuclear-EMI-Ongoing GG3 CO DIRCTEMI 337 - 337 337 - - - -
HUMAN RESOURCES ESI CP080 C6PPSHOPAR Capture Transformer Shop Cost DIRCTEAI 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI CP080 C6PPSHOPGS Capture Transformer Costs LG DIRECTLG 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI CP080 C6PPSHOPLA Capture Transf Shop Cost LA DIRCTELI 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI CP080 C6PPSHOPMS Capture Transformer Cost MS DIRCTEMI 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI CP080 C6PPSHOPNO Capture Transformer Shop Cost DIRCTENO 1,832 - 1,832 1,832 - - - -
HUMAN RESOURCES ESI CP080 C6PPSHOPTX Capture Transformer Shop Cost DIRECTTX 1,827 - 1,827 - 1,827 (1,827) - -
HUMAN RESOURCES ESI CP080 C6PPSP0007 EGSLPurchs Ouach ta Un t3RegFi DIRECTLG 6 - 6 6 - - - -
8-450
ESI CP080 C6PPSP0012 DIRCTELI 41,986 - 41,986 41,986 - - - -
2011 TX Rate Case
HUMAN RESOURCES SPO Project Gator Transact/Tra
HUMAN RESOURCES ESI CP080 C6PPSP0014 SPO Ouachita Elec Meter Common DIRCTEAI 82 - 82 82 - - - -
HUMAN RESOURCES ESI CP080 C6PPSP0015 SPO Ouachita Elec Meter Unit 1 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPSP0016 SPO Ouachita Elec Meter Unit 2 DIRCTEAI 79 - 79 79 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPSP0019 SPO Ouachita Elec Meter Unit 3 DIRECTLG - - - - - - - -
Page 10 of 88
HUMAN RESOURCES ESI CP080 C6PPSP0029 SPO Evangeline DIRCTELI 12,570 - 12,570 12,570 - - - -
HUMAN RESOURCES ESI CP080 C6PPSP0030 SPO Ouachita Fuel Meter Common DIRCTEAI 36,439 - 36,439 36,439 - - - -
HUMAN RESOURCES ESI CP080 C6PPSP0038 SPO Project Lamar Transaction DIRCTEAI 55,196 - 55,196 55,196 - - - -
HUMAN RESOURCES ESI CP080 C6PPSP0046 SPO Project Burnet Transaction DIRCTEMI 43,015 - 43,015 43,015 - - - -
HUMAN RESOURCES ESI CP080 C6PPT60074 Vicksburg Inst Comm Processor DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPT60091 Tylertown 9R26 Brk Replacemen DIRCTEMI 126 - 126 126 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPT60155 Itta Bena Upgrade Line Bay DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPT60166 Canton South Inst Dist Fault DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPT60167 Getwell Inst Dist Fault Loc DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPT60168 Northpark Inst Dist Fau t Loc DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPT60169 Baxter Wilson Rpl J0401 React DIRCTEMI 213 - 213 213 - - - -
HUMAN RESOURCES ESI CP080 C6PPT60173 Vicksburg E Add TOC controls-R DIRCTEMI 4,160 - 4,160 4,160 - - - -
HUMAN RESOURCES ESI CP080 C6PPT60185 Vicksburg Rpl Ray Braswell Ln DIRCTEMI 129 - 129 129 - - - -
HUMAN RESOURCES ESI CP080 C6PPT60187 Ray Braswell Rpl Vicksburg Ln DIRCTEMI 865 - 865 865 - - - -
HUMAN RESOURCES ESI CP080 C6PPT60258 BWSES Rpl MOABS 21 23 25 27 DIRCTEMI 195 - 195 195 - - - -
HUMAN RESOURCES ESI CP080 C6PPT60266 Tunica 230 Rpl Horn Lake Ln P DIRCTEMI 290 - 290 290 - - - -
HUMAN RESOURCES ESI CP080 C6PPT60267 Horn Lake Rpl Tunica Line Pan DIRCTEMI 612 - 612 612 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD2009 Greenwood Substation Upgrade DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3016 EMS Host Plan Expenses-Entergy DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3151 Oxy Regulation Service DIRCTELI 16 - 16 16 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3168 South Jackson Sub RTU Upgrade DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3169 SCADA Workstations Jackson DO DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3175 Purchase Generator for SOC DIRCTEAI 2,212 - 2,212 2,212 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3182 S Beaumont PMU Install DOE SGI DIRECTTX 991 - 991 - 991 (991) - -
HUMAN RESOURCES ESI CP080 C6PPTD3183 Dayton Bulk PMU Install DOE SG DIRECTTX 1,891 - 1,891 - 1,891 (1,891) - -
HUMAN RESOURCES ESI CP080 C6PPTD3184 Goslin Sub PMU Install DOE SGI DIRECTTX 1,173 - 1,173 - 1,173 (1,173) - -
HUMAN RESOURCES ESI CP080 C6PPTD3185 Grimes Sub PMU Install DOE SGI DIRECTTX 1,043 - 1,043 - 1,043 (1,043) - -
HUMAN RESOURCES ESI CP080 C6PPTD3186 Neches Sta Sub PMU Install SGI DIRECTTX 801 - 801 - 801 (801) - -
HUMAN RESOURCES ESI CP080 C6PPTD3187 China Sub PMU Install DOE SGIG DIRECTTX 801 - 801 - 801 (801) - -
HUMAN RESOURCES ESI CP080 C6PPTD3188 Nelson Sub PMU Install DOE SGI DIRECTLG 1,160 - 1,160 1,160 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3191 New Security Door Design TOC G DIRCTELI 549 - 549 549 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3192 Additional Voice Recorder Chan DIRECTLG 40 - 40 40 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3193 ANO Sub PMU Installation DOE S DIRCTEAI 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3194 El Dorado Sub PMU Install DOE DIRCTEAI 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3195 Dell Sub PMU Install DOE SGIG DIRCTEAI 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3196 Mabelvale Sub PMU Install DOE DIRCTEAI 186 - 186 186 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3197 Ray Braswell PMU Install DOE S DIRCTEMI 204 - 204 204 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3198 Rex Brown PMU Install DOE SGIG DIRCTEMI 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3199 Grand Gulf PMU Install DOE SGI DIRCTEMI 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3200 Fancy Point PMU Install DOE SG DIRECTLG 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3265 Voice Recorder - Baton Rouge D DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3266 Voice Recorder - Beaumont DOC DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3267 Voice Recorder - Beaumont TOC DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3268 Voice Recorder - Gretna TOC/DO DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3269 Voice Recorder - Jackson DOC DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3270 Voice Recorder - Jackson TOC DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3271 Voice Recorder - LR TOC/DOC DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3272 Voice Recorder - WestMonroeTOC DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3291 LR TOC Mapboard Display (Ph2) DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3304 LR TOC Mapboard Display (Ph3) DIRCTEAI 1,865 - 1,865 1,865 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3306 SMP FRONTEND EQUIP-BATON ROUGE DIRECTLG 73 - 73 73 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3307 LR TOC PEGASUS DEPLOYMENT DIRCTEAI 7,445 - 7,445 7,445 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3311 SMP SCADA SUPPORT-BATON ROUGE DIRECTLG 10,762 - 10,762 10,762 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3312 BEAUMONT DOC PSP REALIGNMENT DIRECTTX 357 - 357 - 357 (357) - -
HUMAN RESOURCES ESI CP080 C6PPTD3314 BEAUMONT DOC KEYCARD ACCESS SY DIRECTTX 478 - 478 - 478 (478) - -
HUMAN RESOURCES ESI CP080 C6PPTD3400 Ninemile Sub PMU Install DOE S DIRCTELI 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3401 Waterford PMU Install DOE SGIG DIRCTELI 335 - 335 335 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3402 Sterlington PMU Install DOE SG DIRCTELI 167 - 167 167 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3403 Michoud Sub PMU Install DOE SG DIRCTENO 167 - 167 167 - - - -
8-451
ESI CP080 C6PPTD3409 DIRCTELI 4,409 - 4,409 4,409 - - - -
2011 TX Rate Case
HUMAN RESOURCES West Monroe Install New Firewa
HUMAN RESOURCES ESI CP080 C6PPTD3423 Sterlington 115kV PMU Installa DIRCTELI 82 - 82 82 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD3437 Porter Sub PMU Install DOE SGI DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI CP080 C6PPTD3438 Jacinto Sub PMU Install DOE SG DIRECTTX 82 - 82 - 82 (82) - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTD3560 Grenada Sub Add Fiber Optic Eq DIRCTEMI 218 - 218 218 - - - -
Page 11 of 88
HUMAN RESOURCES ESI CP080 C6PPTD3570 S Grenada-Add Tillatoba LN Bay DIRCTEMI 15,655 - 15,655 15,655 - - - -
HUMAN RESOURCES ESI CP080 C6PPTD4250 Schlater Sub Add Capacitor ba DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTD4460 Winona Sub Add Capacitor Bank DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTFRSAR Capture Transformer Shop Cost DIRCTEAI 2,320 - 2,320 2,320 - - - -
HUMAN RESOURCES ESI CP080 C6PPTFRSGS Capture Transformer Costs GSU DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTFRSLA Capture Transformer Shop Cost DIRCTELI - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTFRSMS Capture Transformer Cost MS DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTFRSNO Capture Transformer Shop Cost DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTFRSTX Capture Transformer Shop Cost DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA063 Sheridan Repl fld 15kV sw & i DIRCTEAI 164 - 164 164 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA079 Amity Y201 rplc fld Y201-assc DIRCTEAI 82 - 82 82 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA086 Stuttgart N Upgr OCB C211 & C DIRCTEAI 930 - 930 930 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA095 L R Chicot Repl Failed #1 XFM DIRCTEAI 846 - 846 846 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA110 Dell EHV Rpl failed carrier & DIRCTEAI 311 - 311 311 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA111 ISES Rpl failed carrier & tuni DIRCTEAI 419 - 419 419 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA113 Elaine Repl fld S9000 w/ D20 DIRCTEAI 44 - 44 44 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA133 Sherrill Install Animal Mitig DIRCTEAI 51 - 51 51 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA143 Everton Rd Rpl fail TPU w/ 38 DIRCTEAI 330 - 330 330 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA146 Arklahoma rplc carrier/ln rel DIRCTEAI 88 - 88 88 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA147 Carpenter Dam rplc ine relay DIRCTEAI 94 - 94 94 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA155 Amity SS Relay imprvmnts Amit DIRCTEAI 916 - 916 916 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA162 Sylvan Hills Repl B2812 OCB DIRCTEAI 1,371 - 1,371 1,371 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA163 Sylvan Hills Repl B2835 OCB DIRCTEAI 1,538 - 1,538 1,538 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA170 StuttN SS Add CMD on B4970 & DIRCTEAI 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA171 ForrCityN SS Add CMD @ B3517& DIRCTEAI 3 - 3 3 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA173 Fisher Add CMD to B5756 DIRCTEAI 9 - 9 9 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA179 McNeil Repl fld 115kV GCB B32 DIRCTEAI 1,502 - 1,502 1,502 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA180 Fordyce T2 Circuit Switch Upg DIRCTEAI 572 - 572 572 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA190 Hamburg Upgrade Cir Sw B0777 DIRCTEAI 1,109 - 1,109 1,109 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA191 McGehee Upgrade Cir Sw B0229 DIRCTEAI 768 - 768 768 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA206 PB WhHall Repl failed RTU DIRCTEAI 68 - 68 68 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA211 W Memphis EHV Repl Faild 161 DIRCTEAI 9 - 9 9 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA217 Quitman 161kv rplc/rmve B5531 DIRCTEAI 878 - 878 878 - - - -
HUMAN RESOURCES ESI CP080 C6PPTGA232 Eng WO for Trip Coil Monitorin DIRCTEAI 607 - 607 607 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL1144 LOBLOLLY-HAMMOND NEW LINE-200 DIRECTLG 5,497 - 5,497 5,497 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL1147 Oakville_Alliance Build 230kV DIRCTELI 4,197 - 4,197 4,197 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL1212 COLY-LOBLOLLY build new 69kV DIRECTLG 2,512 - 2,512 2,512 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL1227 LaStation-Thomas Modify L314 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL1228 LaStation-Mohican 69kV Cut In DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL1298 Bentwater-Line L-112 Cut-in DIRECTTX 47 - 47 - 47 (47) - -
HUMAN RESOURCES ESI CP080 C6PPTL2583 DSG NM-Waggmn-Watfd 115kV to DIRCTELI 186 - 186 186 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL2602 Line 274 Build New 230kV Line DIRCTELI 5,720 - 5,720 5,720 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL2624 DSG Gyp-Hooker River Crossing DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL2644 Luling-Amer Cyan 115kV Line U DIRCTELI 360 - 360 360 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL2803 Leeville-Fourchon (L239) T-Li DIRCTELI 1,768 - 1,768 1,768 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL2804 Golden Meadow-Leev lle (L148) DIRCTELI 1,538 - 1,538 1,538 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL2953 Line 175 Himex - Blue Water DIRECTTX (2,788) - (2,788) - (2,788) 2,788 - -
HUMAN RESOURCES ESI CP080 C6PPTL2999 Cheek to Dayotn Bulk Line 88 DIRECTTX 1,141 - 1,141 - 1,141 (1,141) - -
HUMAN RESOURCES ESI CP080 C6PPTL4200 Jacinto-Lewis Creek 230kV Line DIRECTTX 2,685 - 2,685 - 2,685 (2,685) - -
HUMAN RESOURCES ESI CP080 C6PPTL4450 Truman to Harrisburg Tap 161KV DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4462 Twinkletown-Ch Rd Build New DIRCTEMI 3,073 - 3,073 3,073 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4485 115kV T-Line T P to Sunnybroo DIRCTEMI 10,593 - 10,593 10,593 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4487 Attala-Carthage In-Out for Spe DIRCTEMI 210 - 210 210 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4488 OakRidge-Delhi Cut In to Carso DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4489 HornLake-THA len Rebuild 161KV DIRCTEMI (142) - (142) (142) - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4490 Waterways-E Vicksburg Line Up DIRCTEMI 9,394 - 9,394 9,394 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4491 Getwell-Senatobia Build New Li DIRCTEMI 391 - 391 391 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4492 Calhoun Build new 115 kV line DIRCTELI 3,527 - 3,527 3,527 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4493 Church Rd-Getwell Build New Li DIRCTEMI 11,660 - 11,660 11,660 - - - -
8-452
ESI CP080 C6PPTL4498 DIRECTLG 3,239 - 3,239 3,239 - - - -
2011 TX Rate Case
HUMAN RESOURCES Nelson to Moss Bluff New 230kV
HUMAN RESOURCES ESI CP080 C6PPTL4499 New 230kV line - Bedico DIRCTELI (2,852) - (2,852) (2,852) - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4533 Line 827 ROW Purchase DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL4587 Cypress - Jacinto New Line-EGS DIRECTTX (29,982) - (29,982) - (29,982) 10,438 19,543 -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTL4588 Frontier - Grimes New Line-EG DIRECTTX (7,607) - (7,607) - (7,607) 1,621 5,986 -
Page 12 of 88
HUMAN RESOURCES ESI CP080 C6PPTL4913 Line 100 Remove Assets DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL5099 W llow Glen-Conway New 230kV L DIRECTLG 7,337 - 7,337 7,337 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL5275 Hwy 79 Job reimburs #110123 DIRCTEAI 32 - 32 32 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL5400 Mer in-L17 Build In/Out Arran DIRECTTX 5,009 - 5,009 - 5,009 (5,009) - -
HUMAN RESOURCES ESI CP080 C6PPTL5430 +Lowe's - Line Relocation DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL5552 Line 552 Upgrade Line DIRECTTX 119 - 119 - 119 (119) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTL5563 Line 563 Upgrade Line DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL5591 Line 591 Upgrade Line DIRECTTX 156 - 156 - 156 (156) - -
HUMAN RESOURCES ESI CP080 C6PPTL7133 DSG 9M-Wag-Watfd 115 to 230kV DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7160 Pros-GH-Dest Mod Lns at Good DIRCTELI 2,238 - 2,238 2,238 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7175 Sterlington-IPCO 115 Upgrade DIRCTELI 4,117 - 4,117 4,117 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7176 IPCO-Bastrop 115 Upgrade Line DIRCTELI 4,942 - 4,942 4,942 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7177 Bastrop-Log Cabin 115 Upgr Li DIRCTELI 3,460 - 3,460 3,460 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7178 WalnutGrove-Swartz 115 Upgr L DIRCTELI 5,658 - 5,658 5,658 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7179 Frostkraft-Rilla 115 Upgr Ln DIRCTELI 602 - 602 602 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7181 Sterlington Auto #2 Tie Ln Up DIRCTELI 2,019 - 2,019 2,019 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7184 CarsonRd-Delhi 115 Reloc at D DIRCTELI 107 - 107 107 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7191 Str-Drew Reloc Ln at Sterling DIRCTELI 1,210 - 1,210 1,210 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7192 Str Gen 7a/b Reroute Line DIRCTELI 1,306 - 1,306 1,306 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7198 Baxter Wilson Auto #2 Tie Lin DIRCTEMI 750 - 750 750 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7202 IronMan-Tezcuco Build New Lin DIRCTELI 7,835 - 7,835 7,835 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7244 Waterford-Tezcuco 230kV Modif DIRCTELI 423 - 423 423 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7299 Tezcuco-Belle Point Relocate DIRCTELI 188 - 188 188 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7311 L Gypsy-Bayou Stl IronMan Cut DIRCTELI 242 - 242 242 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7396 AUTO11 Champagne-Gulf Krotz S DIRECTLG 69 - 69 69 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7397 AUTO11 Chlomal-Lawtag DIRECTLG 70 - 70 70 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7500 Line 186 Cut In Bayou Labutte DIRCTELI 4,896 - 4,896 4,896 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7502 Line 269 Bu ld New 230kV Line DIRCTELI 3,305 - 3,305 3,305 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7504 Line 730 Relocate 230kV Lines DIRCTELI 3,690 - 3,690 3,690 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7505 Line 740 Relocate 230kV Line DIRCTELI 3,387 - 3,387 3,387 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL7506 Line 186 Relocate deadend Ib DIRCTELI 30 - 30 30 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8269 JNEC - 1 span of 69kV Echo-Str DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8275 SH242 & IH45 Hwy Relocation J DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8321 Jennings-Lawtag Upgrd-106 MVA DIRECTLG (8,892) - (8,892) (8,892) - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8457 L585 Relocate Guy Str 69 DIRECTTX 30 - 30 - 30 (30) - -
HUMAN RESOURCES ESI CP080 C6PPTL8507 Kickapoo-Add MOS for Sectional DIRECTTX 752 - 752 - 752 (752) - -
HUMAN RESOURCES ESI CP080 C6PPTL8508 Hankamer-Add MOS for Sectional DIRECTTX 322 - 322 - 322 (322) - -
HUMAN RESOURCES ESI CP080 C6PPTL8509 Bayshore Add MOS for Sectional DIRECTTX 284 - 284 - 284 (284) - -
HUMAN RESOURCES ESI CP080 C6PPTL8511 Saratoga Add MOS for Sectional DIRECTTX 90 - 90 - 90 (90) - -
HUMAN RESOURCES ESI CP080 C6PPTL8512 Dobbin Add MOS for Sectionaliz DIRECTTX 156 - 156 - 156 (156) - -
HUMAN RESOURCES ESI CP080 C6PPTL8834 Jonesboro N to Jonesboro Line DIRCTEAI 55 - 55 55 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8835 Manilla AECC to Dell Line Upgr DIRCTEAI 1,190 - 1,190 1,190 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8851 AHTD Hwy 181/81 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8866 South Beaumont to Cheek Line 6 DIRECTTX 2,590 - 2,590 - 2,590 (2,590) - -
HUMAN RESOURCES ESI CP080 C6PPTL8873 Line 196 Install New 230 kV-EG DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8906 Quarry to Rivtrin Line 831- EG DIRECTTX (27,154) - (27,154) - (27,154) 3,374 23,779 -
HUMAN RESOURCES ESI CP080 C6PPTL8980 Tillatoba-South Grenada Reloc DIRCTEMI 4,087 - 4,087 4,087 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL8990 Tillatoba-S GrenadaBld New 230 DIRCTEMI 4,147 - 4,147 4,147 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9028 Golden-Meadow to Fourchon - By DIRCTELI 334 - 334 334 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9378 El Dor-Longwd Cut-in Sarepta DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9379 Sarepta-Sarepta Build New 115 DIRCTELI 125 - 125 125 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9394 Lakeover-Northpark Build 115k DIRCTEMI 6,932 - 6,932 6,932 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9397 RayBraswe l-Byram Bu ld 115kV DIRCTEMI 10,693 - 10,693 10,693 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9407 Lakeover-NEJax Rebuild 115kV DIRCTEMI 7,757 - 7,757 7,757 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9408 Lakeover-Flora Relocate Line DIRCTEMI 2,602 - 2,602 2,602 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9409 Northpark-Luckney Install New DIRCTEMI 342 - 342 342 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9410 Lakeover-NEJax Ln-33 Cut-in t DIRCTEMI 1,520 - 1,520 1,520 - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9499 (Reimbursable) Line 499 Upgrad DIRECTTX 80 - 80 - 80 (80) - -
HUMAN RESOURCES ESI CP080 C6PPTL9575 Ster-Crossett N Cut-In to N Ba DIRCTELI 1,106 - 1,106 1,106 - - - -
8-453
ESI CP080 C6PPTL9582 DIRCTELI 494 - 494 494 - - - -
2011 TX Rate Case
HUMAN RESOURCES N Bastrop Tap Line Upgrade
HUMAN RESOURCES ESI CP080 C6PPTL9599 Courtableau line cut-in DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9713 GASES-Clinton Ind river cr xi DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9821 Tamina - Cedar Hill Upgrade L DIRECTTX 12,876 - 12,876 - 12,876 (12,876) - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTL9961 LG-Bayou Steel Reroute 230kV DIRCTELI - - - - - - - -
Page 13 of 88
HUMAN RESOURCES ESI CP080 C6PPTL9962 LG-Belle Point Reroute 230kV DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9963 LG-Luling Reroute 115kV Circu DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9964 LG-Unit 2 Circuit Reroute DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9966 Waterford-Wi low Glen 500kV Re DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTL9967 Brookhaven-McComb Rebuild 115 DIRCTEMI (168) - (168) (168) - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA161 Hamlet to Holland Bottoms 161 DIRCTEAI 13,136 - 13,136 13,136 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTLA202 ANO to Russe lville North Line DIRCTEAI 629 - 629 629 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA204 Grandview to Osage Creek New DIRCTEAI 11,574 - 11,574 11,574 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA205 Hot Sprgs to Bismarck - Upgrd DIRCTEAI 3,416 - 3,416 3,416 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA206 Bismarck to Amity Tap DIRCTEAI 5,620 - 5,620 5,620 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA207 Rsslvll E - Rssllvll S- Line U DIRCTEAI 49 - 49 49 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA208 LR Gaines to NLR Westgate Ln R DIRCTEAI 2,464 - 2,464 2,464 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA209 Benton N to Benton S - New L DIRCTEAI 18,182 - 18,182 18,182 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA210 AECC Coffeeville Line Cut In DIRCTEAI 675 - 675 675 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA211 Melbourne to Sage Line Recondu DIRCTEAI 2,814 - 2,814 2,814 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA273 Tap Line No 262 to Bartholome DIRCTELI 1,467 - 1,467 1,467 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA854 Holland Bottom/KEO 500kV Cut-i DIRCTEAI 950 - 950 950 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA855 Independence/Holland Bottom 50 DIRCTEAI 755 - 755 755 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA856 Holland Bottom/Jacksonville N DIRCTEAI 823 - 823 823 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA857 Holland Bottom/Searcy 115 Cut- DIRCTEAI 754 - 754 754 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLA956 L956 Relocate Warren-Mcello L DIRCTEAI 21 - 21 21 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLACJ1 Upgrade Addis to Cajun line se DIRECTLG 5,772 - 5,772 5,772 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLB001 Hamlet 161kV Switchyard Additi DIRCTEAI 4,803 - 4,803 4,803 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLB995 Eureka Springs/Osage Creek 161 DIRCTEAI 414 - 414 414 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLB996 Harrison East/Osage Creek 161 DIRCTEAI 385 - 385 385 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLB997 Conway West/Hamlet Re-Route DIRCTEAI 551 - 551 551 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLB998 Gold Creek/Sylvan Hills Re-Rou DIRCTEAI 556 - 556 556 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLB999 Gold Creek/Qu tman Re-route 90 DIRCTEAI 559 - 559 559 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLF001 Casino-Contraband Cut in Casi DIRECTLG 333 - 333 333 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLF002 Casino-Lake Street Cut in Cas DIRECTLG 312 - 312 312 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLF003 Wintz-St Gabriel Install L728@ DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLF004 WG-Wintz Install L718 @ Wintz DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLF005 Scott-Doc Bonin Purchase Serv DIRECTLG (2,543) - (2,543) (2,543) - - - -
HUMAN RESOURCES ESI CP080 C6PPTLFST1 Florence to Star line upgrade DIRCTEMI 679 - 679 679 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG001 Thompson Creek 138kV DEMCO POD DIRECTLG 5,383 - 5,383 5,383 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG002 Line 711 Cut-In Airline Substa DIRECTLG 19 - 19 19 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG003 Pt Hudson-Sandy Creek Reroute DIRECTLG 3,207 - 3,207 3,207 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG101 Meaux to Se lers Road Bld T-L DIRECTLG 7,675 - 7,675 7,675 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG201 CLECO Sellers Road to LUS Labb DIRECTLG 18,745 - 18,745 18,745 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG202 Line 255 Relocate poles for A DIRECTLG 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG203 Line 256 Relocate pole for L- DIRECTLG 884 - 884 884 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG305 L395 Harelson Cut-in Briarwood DIRECTLG 787 - 787 787 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG306 L395 Willow Glen Cut-in Briarw DIRECTLG 691 - 691 691 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLG307 L333 Pecue/Dawson Creek Fiber DIRECTLG 26 - 26 26 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLGM01 GM-Leevi le Build New 115kV T DIRCTELI 7,985 - 7,985 7,985 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLH998 Lone Star 69kV Tap Insta OPGW DIRECTLG 86 - 86 86 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLH999 Coly-Jones Creek Relocate 69kV DIRECTLG 497 - 497 497 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLJ001 H'dale-G'Ville Ln 31 Replace D DIRCTEMI 839 - 839 839 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK001 Bogue Chitto Build new 500 lin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK002 Loblolly to Hammond (ELL porti DIRCTELI 6,448 - 6,448 6,448 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK003 Independence - Yogi build new DIRCTELI 2,412 - 2,412 2,412 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK004 Behrman - Gretna move poles fo DIRCTELI 1,534 - 1,534 1,534 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK005 Behrman-Ptrs Rd move poles for DIRCTELI 1,247 - 1,247 1,247 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK006 Bmn-Ptrs Rd move poles for JP- DIRCTELI 1,373 - 1,373 1,373 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK007 Bhmn-Port Nickel move poles fo DIRCTELI 1,233 - 1,233 1,233 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK008 Relocate Derbigny - Tricou Lin DIRCTENO 2,296 - 2,296 2,296 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK009 Point Pleasant Cut In DIRECTLG 4,244 - 4,244 4,244 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLK010 Lower Coast - Replcae structur DIRCTELI 286 - 286 286 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLL002 Rankin IND Jksn Airport Recond DIRCTEMI 2,418 - 2,418 2,418 - - - -
8-454
ESI CP080 C6PPTLL003 DIRCTELI 289 - 289 289 - - - -
2011 TX Rate Case
HUMAN RESOURCES Oakridge - Dunn 230kV Line
HUMAN RESOURCES ESI CP080 C6PPTLM001 Daisy Land- ExxonMobile 69kVPO DIRECTTX 350 - 350 - 350 (350) - -
HUMAN RESOURCES ESI CP080 C6PPTLM002 Daisy Line- ExxonMobile 69kVPO DIRECTTX 4,902 - 4,902 - 4,902 (4,902) - -
HUMAN RESOURCES ESI CP080 C6PPTLM003 2010 TexasDOTD Raise 69kV line DIRECTTX 927 - 927 - 927 (927) - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTLM004 ETI TXDOT I10 raise 69kV line DIRECTTX 1,683 - 1,683 - 1,683 (1,683) - -
Page 14 of 88
HUMAN RESOURCES ESI CP080 C6PPTLM005 Gladys - Line 114 New 69kV POD DIRECTTX 4,893 - 4,893 - 4,893 (4,893) - -
HUMAN RESOURCES ESI CP080 C6PPTLMAR1 Hi l Top - Marshall Cut-In Su DIRCTEAI 3,554 - 3,554 3,554 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLP083 L83 Install Cut-in to College DIRECTTX 836 - 836 - 836 (836) - -
HUMAN RESOURCES ESI CP080 C6PPTLP085 L85 (Hearne-Calvert) Uprate L DIRECTTX 4,056 - 4,056 - 4,056 (4,056) - -
HUMAN RESOURCES ESI CP080 C6PPTLP183 L183 Install Cut-in to Colleg DIRECTTX 824 - 824 - 824 (824) - -
HUMAN RESOURCES ESI CP080 C6PPTLP490 L490 Install Cut-in to Colleg DIRECTTX 925 - 925 - 925 (925) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTLP991 Install DE Structure - AAC SS DIRECTLG 618 - 618 618 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLP993 Scott - replace span - Ricahrd DIRECTLG 97 - 97 97 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLP997 Repapco/Zellerbach - GP Line r DIRECTLG 866 - 866 866 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLP998 Port H/Fancy Pt 230 - GP reloc DIRECTLG 511 - 511 511 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLP999 Enjay/Fancy Pt 230 - GP line r DIRECTLG 316 - 316 316 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLQ999 Rvl S to Darl Dam Upgrd to 37 DIRCTEAI 323 - 323 323 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLR001 Swartz to Oak Ridge Serve New DIRCTELI 10,780 - 10,780 10,780 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLRPH1 Repapco/Port H-GP Line Relocat DIRECTLG 3,435 - 3,435 3,435 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLS999 Brookhaven-Byram Cut-in to Wy DIRCTEMI 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLSJF1 S Jacksn - Florence L upgrade DIRCTEMI 56 - 56 56 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLSWB1 Line Cut-in for Baskin S/S (LA DIRCTELI 1,289 - 1,289 1,289 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE01 Sabine-China Build Tallowood C DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE04 Tallowood-Clark's Island Build DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE05 Tallowood-Clarks Island Conduc DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE06 Hartburg-Helbig Build L195 Cut DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE08 Harturg-New Sub Conduct CCN S DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE09 China-Amelia Conduct CCN Study DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE10 Tallowood-Clark Island Bld New DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE11 Harturg-New Sub Build New 230 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLTE12 China-Amelia Build New 230kV L DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTLV001 Avilla POD T-Line Cut In DIRCTEAI 1,117 - 1,117 1,117 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLV094 L94 Add Sw outside Navasota DIRECTTX 41 - 41 - 41 (41) - -
HUMAN RESOURCES ESI CP080 C6PPTLV096 L96 Install Poles & OPGW DIRECTTX 50 - 50 - 50 (50) - -
HUMAN RESOURCES ESI CP080 C6PPTLV111 L486 Install New ERCOT Tie Li DIRECTTX 299 - 299 - 299 (299) - -
HUMAN RESOURCES ESI CP080 C6PPTLV998 Promethean Monitoring Device DIRCTEAI 1,255 - 1,255 1,255 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLV999 Hergett-Jonesboro T-Line Upgra DIRCTEAI 3,543 - 3,543 3,543 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLW999 Dewitt T-Line Relocation DIRCTEAI 3,997 - 3,997 3,997 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLX001 Upgrade L-824 DIRECTTX 10,562 - 10,562 - 10,562 (10,562) - -
HUMAN RESOURCES ESI CP080 C6PPTLX002 Build turn in structures L-587 DIRECTTX 885 - 885 - 885 (885) - -
HUMAN RESOURCES ESI CP080 C6PPTLX003 Build bypass caney creek sub DIRECTTX 6,179 - 6,179 - 6,179 (6,179) - -
HUMAN RESOURCES ESI CP080 C6PPTLX004 T-LINE TO TIE EXISTING AND NEW DIRECTTX 5,751 - 5,751 - 5,751 (5,751) - -
HUMAN RESOURCES ESI CP080 C6PPTLX005 Up Rate L-468 Gallier Elizabet DIRECTTX 670 - 670 - 670 (670) - -
HUMAN RESOURCES ESI CP080 C6PPTLX101 McAdams-Pickens Ln Upgr Ln 2 DIRCTEMI 4,917 - 4,917 4,917 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLX102 Lakeover-McAdam Move to new no DIRCTEMI 1,252 - 1,252 1,252 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLY001 Marydale-Tejac Reconductor 12 DIRECTLG 9,579 - 9,579 9,579 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLY002 Jackson to Tejac Reconductor DIRECTLG 441 - 441 441 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLZ001 Sterlington Relocate Gen #7c DIRCTELI 764 - 764 764 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLZ002 Hartburg-McLewis Upgrade to 7 DIRECTTX 18,073 - 18,073 - 18,073 (18,073) - -
HUMAN RESOURCES ESI CP080 C6PPTLZ005 Alchem-Mono(L397) Upgrade 275 DIRECTLG 7,249 - 7,249 7,249 - - - -
HUMAN RESOURCES ESI CP080 C6PPTLZ006 Mon Junc-Para Upgrade to 170M DIRCTEAI 3,043 - 3,043 3,043 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS1452 Holland Bottom Land Purchase S DIRCTEAI 2,976 - 2,976 2,976 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS1453 Blue Water Sub Install 11MVA DIRECTTX (10,917) - (10,917) - (10,917) 10,917 - -
HUMAN RESOURCES ESI CP080 C6PPTS1458 Holland Bottom 500/161kV Sub DIRCTEAI 29,154 - 29,154 29,154 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS1470 Beauregard Upgrade T3 to 25MVA DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS1539 Oakville Install 230kV Breake DIRCTELI 1,730 - 1,730 1,730 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS1540 A liance Install 230/115kV Au DIRCTELI 10,934 - 10,934 10,934 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS1STR Star Substation DIRCTEMI 486 - 486 486 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS2069 Coly sub modify - new 230kV li DIRECTLG 5,474 - 5,474 5,474 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS2089 BEDICO build new 230kV substa DIRCTELI 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS2095 Labarre Install Superconducto DIRCTELI (4,828) - (4,828) (4,828) - - - -
HUMAN RESOURCES ESI CP080 C6PPTS2096 Metarie Install Superconductor DIRCTELI (1,927) - (1,927) (1,927) - - - -
HUMAN RESOURCES ESI CP080 C6PPTS2097 Peters Road Install 230kV Bre DIRCTELI 1,105 - 1,105 1,105 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS2192 Peach Creek Substation Convers DIRECTTX 513 - 513 - 513 (513) - -
8-455
ESI CP080 C6PPTS2193 DIRECTTX 6 - 6 - 6 (6) - -
2011 TX Rate Case
HUMAN RESOURCES Caney Creek Substation Convers
HUMAN RESOURCES ESI CP080 C6PPTS2194 Lewis Creek Insta l Transform DIRECTTX 6,162 - 6,162 - 6,162 (6,162) - -
HUMAN RESOURCES ESI CP080 C6PPTS4731 ETEC Cypress Bulk Texas Mete DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS4772 ETEC Cypress BulkTexas DIRECTTX - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTS4836 Rolke Rd Sub MINOR ADD Oversig DIRECTTX - - - - - - - -
Page 15 of 88
HUMAN RESOURCES ESI CP080 C6PPTS5552 Lynch- Upgrade Line Relay Pane DIRCTEAI 137 - 137 137 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS5553 NLR Dixie-upgrade Line Relay P DIRCTEAI 458 - 458 458 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS5960 Packenham Convert to 230kV Rin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS6764 DSG Waggaman Fdns For New Bus DIRCTELI 134 - 134 134 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS6824 Snake Fm 230kV Add 64 8 MVAr DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS6838 DSG Amer Cyanamid Trap & Bus DIRCTELI - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTS6839 DSG Lu ing Remove Waggaman Li DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS6840 DSG Waterford Relays for line DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS6886 Hammond modify for new 230kV DIRCTELI 4,233 - 4,233 4,233 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS6887 Loblolly Mod fy for new 230kV DIRECTLG 835 - 835 835 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7338 Dell Reactor Replacement DIRCTEAI 1,950 - 1,950 1,950 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7369 Johnstown Substation Purchase DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7390 ANO 2009 DIRCTEAI 1,718 - 1,718 1,718 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7511 DSG Hooker New trap panel C DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7616 Total Petrochemicals - Gulfway DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7618 Total Petrochemicals Sabine Sw DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7636 Fawil Upgrade Autotransformer DIRECTTX 99 - 99 - 99 (99) - -
HUMAN RESOURCES ESI CP080 C6PPTS7745 South Norco 230 Decommissioni DIRCTELI 52 - 52 52 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7806 Fancy Point L352 relay upgrade DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7820 Devil Swamp La Replace HCB r DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS7821 Grace La Replace HCB relay DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS8872 Dayton ReplaceT1 D fferential DIRECTTX 10 - 10 - 10 (10) - -
HUMAN RESOURCES ESI CP080 C6PPTS8959 Northpark Install 115kV Ring DIRCTEMI 3,305 - 3,305 3,305 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS8994 Tillatoba Sub Ext bus-Add S Gr DIRCTEMI 1,936 - 1,936 1,936 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9343 Sabine SES Ins mon toring eq DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9348 Keo Install mon toring equipm DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9370 Sarepta 345kV Build New Sw S DIRCTELI 10,768 - 10,768 10,768 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9371 Build Sunnybrook Substation DIRCTEMI 1,588 - 1,588 1,588 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9375 Emerson Install 10 8 MVAR Cap DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9376 El Dorado Upgrade Relaying DIRCTEAI 10,022 - 10,022 10,022 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9377 Sarepta 115kV Install New Lin DIRCTELI 6,327 - 6,327 6,327 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9387 Byram Replace Relaying DIRCTEMI 367 - 367 367 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9391 Madison Ave Substation DIRCTEMI 230 - 230 230 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9397 HornLake Energize Autoxfmr DIRCTEMI (3,902) - (3,902) (3,902) - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9575 N Bastrop 115kV Expand Sub DIRCTELI 5,925 - 5,925 5,925 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9705 Magee Sub Replace Switches on DIRCTEMI 31 - 31 31 - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9827 Porter Cut In Line 827 - EGSI DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9846 Casino Purchase 69/13 2kV Sub DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9856 Johnstown Bld New Sub-EGSI-TX DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9960 Little Gypsy Pet Coke Reconfig DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTS9987 Iberv lle 230kv Sub Rev Meteri DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA091 Gillett-Upgrade Line Relaying DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA092 Stutg Rcsky-Upg Line Relaying DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA180 MINOR ADD-TS5839-LV BAGBY BRKR DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA241 Cofer Rd Sub Build New Sub DIRCTEAI 811 - 811 811 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA254 Blythev lle I-55 Inst Relay Pa DIRCTEAI 360 - 360 360 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA255 Blythev lle Elm St Inst Relay DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA348 Hardin West Sub Install Orion DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA349 Marve l Sub Install Orion 5R DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA356 El Dorado Upgrade Breaker DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA367 White Bluff EHV Auto #1 Repl DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA377 Jonesboro Sub Upgrades DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA378 ANO Upgrade Line Switch and T DIRCTEAI 327 - 327 327 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA382 Grandview Build New Sub DIRCTEAI 28,962 - 28,962 28,962 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA391 Blythev lle I-55 North Upgrade DIRCTEAI 55 - 55 55 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA398 Bismarck 115kV Sub- Upgrade Bu DIRCTEAI (514) - (514) (514) - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA399 Russellville N Sub- Upgrade Sw DIRCTEAI 37 - 37 37 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA400 Russellville S Sub- Upgrade Sw DIRCTEAI 37 - 37 37 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA401 Danville Sub- Upgrade Bus & Ju DIRCTEAI (476) - (476) (476) - - - -
8-456
ESI CP080 C6PPTSA404 DIRCTEAI 137 - 137 137 - - - -
2011 TX Rate Case
HUMAN RESOURCES ANO EHV Sub- Upgrade Sw tch
HUMAN RESOURCES ESI CP080 C6PPTSA421 Crossett N Ster Line Relay Mo DIRCTEAI 3,583 - 3,583 3,583 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA430 AECC Blytheville North Substat DIRCTEAI 433 - 433 433 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA460 P B East Sub Repl failed Bus t DIRCTEAI 134 - 134 134 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSA465 Marion Sub Repl failed SEL-20 DIRCTEAI - - - - - - - -
Page 16 of 88
HUMAN RESOURCES ESI CP080 C6PPTSA551 Rohwer Sub Repl "Rusted out" DIRCTEAI 410 - 410 410 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA566 Emerson Sub Repl fa led relay DIRCTEAI 2,226 - 2,226 2,226 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA567 McNeil Sub Repl failed relayi DIRCTEAI 1,792 - 1,792 1,792 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA568 NLR Levy Sub Upgrade switches DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA576 Emerson Sub Repl fa led 115kV DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA582 Griffithville Sub Inst/Repl R DIRCTEAI 175 - 175 175 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSA584 Helena Central Sub Inst/Repl DIRCTEAI 140 - 140 140 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA585 Newport Airbase Sub Inst/Repl DIRCTEAI 18 - 18 18 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA587 Pine Bluff East Sub Inst/Repl DIRCTEAI 212 - 212 212 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA588 W Memphis Polk Sub Inst/Repl DIRCTEAI 55 - 55 55 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA589 Sheridan Sub Inst/repl RTU DIRCTEAI 277 - 277 277 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA600 LR South Sub Inst Orion Comm DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA601 Arklahoma Sub Inst Orion Comm DIRCTEAI 19 - 19 19 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA602 Brinkley E Sub Inst Orion Co DIRCTEAI 150 - 150 150 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA604 E D EHV Sub Inst (2) Orion Co DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA614 Fordyce O Sub Inst Oil filtr DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA631 Russellville N Sub Inst Orio DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA658 AECC Coffeeville Substation DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA668 Conway S Sub Repl/Upgrade Swi DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA669 Conway S Sub Install VAB Swit DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA671 Wrightsville Sub Replace Faile DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA672 Magnolia S Sub Repl Breaker A DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA674 Morrilton West Repl 161KV CS DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA677 Blythev lle I-55 Relay Replac DIRCTEAI 331 - 331 331 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA680 Woodward Sub Repl Failed BRKR DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA687 Arklahoma Sub Relay Improveme DIRCTEAI 2,190 - 2,190 2,190 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA691 Hot Springs Vi lage Relay Imp DIRCTEAI 1,356 - 1,356 1,356 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA697 DELL EHV Install new carrier DIRCTEAI 295 - 295 295 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA698 Blythev lle Elm St Repl faile DIRCTEAI 347 - 347 347 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA701 L R Garland Sub Grounding Im DIRCTEAI 29 - 29 29 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA704 H S EHV- Woodward Relay Upgr DIRCTEAI 5,119 - 5,119 5,119 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA707 L R West Repl Breakers on T1 DIRCTEAI 4,635 - 4,635 4,635 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA708 L R West Sub Repl Breakers o DIRCTEAI 62 - 62 62 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA709 L R Palm St Install Fault Lo DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA710 Almyra Sub Install Transrupte DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA712 Woodward Sub Relay Upgrade DIRCTEAI 2,946 - 2,946 2,946 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA713 L R Industrial Install Fau t DIRCTEAI 19 - 19 19 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA714 AECC Avilla POD DIRCTEAI 2,679 - 2,679 2,679 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA715 L R Pinnacle Install Fault L DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA716 Russellville N Insta l Fault DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA719 Omaha - install sw tch DIRCTEAI 59 - 59 59 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA725 Carpenter Dam Install Fault L DIRCTEAI 38 - 38 38 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA726 L R Alexander Install Fault DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA729 Russellville South Install Fa DIRCTEAI 27 - 27 27 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA730 England Sub Install Fault Loc DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA731 Walnut Ridge North Install RT DIRCTEAI 66 - 66 66 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA732 Rector Install RTU DIRCTEAI 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA733 Pocahontas North Install RTU DIRCTEAI 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA735 Blythev lle Northeast Install DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA737 W lson Sub Install Fault Loc DIRCTEAI 136 - 136 136 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA738 Bryant Sub Install Fault Loc DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA739 HS Mtn Va ley Relay Upgrade DIRCTEAI 324 - 324 324 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA740 El Dorado Donan Sub Install F DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA741 L R South Sub Install Fault DIRCTEAI 58 - 58 58 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA742 Dumas Sub Insta l Fault Loc S DIRCTEAI 136 - 136 136 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA743 El Dorado Jackson Sub Insta l DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA744 L R West Markham Sub Install DIRCTEAI 48 - 48 48 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA757 Huttig rplc fld sdnprs rly TX DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA758 HS West Upgrd B0403 Circ Sw DIRCTEAI 68 - 68 68 - - - -
8-457
ESI CP080 C6PPTSA762 DIRCTEAI 131 - 131 131 - - - -
2011 TX Rate Case
HUMAN RESOURCES Des Arc Through Fault Monitor
HUMAN RESOURCES ESI CP080 C6PPTSA770 Elaine Rpl fld 115kV Cir Sw B DIRCTEAI 135 - 135 135 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA777 Beebe Sub Install 22MVAR Cap DIRCTEAI 16 - 16 16 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA778 Batesvi le Install Orion DIRCTEAI - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSA779 L R Pinnacle Through Fault Mo DIRCTEAI 806 - 806 806 - - - -
Page 17 of 88
HUMAN RESOURCES ESI CP080 C6PPTSA780 N L R Dixie Through Fau t Mon DIRCTEAI 454 - 454 454 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA781 L R Rock Creek Through Fault DIRCTEAI 721 - 721 721 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA783 Jacksonville North Relay Impr DIRCTEAI 1,202 - 1,202 1,202 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA800 Osage Creek (AECC) Upgrade DIRCTEAI 7,703 - 7,703 7,703 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA807 Rohwer Repl fld 115kV Switch DIRCTEAI 489 - 489 489 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA813 L R 8Th & Woodrow Add Transfe DIRCTEAI 317 - 317 317 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSA814 L R South Add Transfer Trip DIRCTEAI 846 - 846 846 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA815 Elaine Rpl fld 15kV bus/sw in DIRCTEAI 58 - 58 58 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA841 L R Cammack Install Fault Loc DIRCTEAI 19 - 19 19 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA850 Searcy Price Upgrade Relay for DIRCTEAI 2,396 - 2,396 2,396 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA851 Jacksonville N Upgrade Relay H DIRCTEAI 3,302 - 3,302 3,302 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA852 KEO Upgrade Relay for Holland DIRCTEAI 2,602 - 2,602 2,602 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA853 Independence Upgrade Relay HB DIRCTEAI 3,162 - 3,162 3,162 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA858 Sylvan Hills Replace 115KV B2 DIRCTEAI 1,199 - 1,199 1,199 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA867 L R South Upgr Bus & Swtch on DIRCTEAI 231 - 231 231 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA876 PB East Rpl fld SEL2020 w/ Or DIRCTEAI 276 - 276 276 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA877 Devalls Bluff Rpl Fld Regulat DIRCTEAI 48 - 48 48 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA886 L R 23rd & Spring Repl Failed DIRCTEAI 183 - 183 183 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA889 Lynch Relay Impr on Jacksonvi DIRCTEAI 4,866 - 4,866 4,866 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA893 Newport 161kv Repair ground gr DIRCTEAI 1,033 - 1,033 1,033 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA900 Mt Ida rplc failed TRW D20 RT DIRCTEAI 133 - 133 133 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA912 Gillett Rpl Fld Eqp & 15kV C& DIRCTEAI 148 - 148 148 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA914 Batesvi le 161kv Rlp fail VCB DIRCTEAI 61 - 61 61 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA916 ELD Prkrs Chpl rplc faild sub DIRCTEAI 835 - 835 835 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA937 SherEHV Rpl fld pri relay (Mag DIRCTEAI 1,354 - 1,354 1,354 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA938 Mont S Repl failed RTU DIRCTEAI 68 - 68 68 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA942 WM EHV Upgrade RTU to D20 DIRCTEAI 1,697 - 1,697 1,697 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA950 Hughes Rpl failed VAB SW 22R2 DIRCTEAI 183 - 183 183 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA951 Ark Grid Trailer 15kv Mble Bk DIRCTEAI 279 - 279 279 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA953 H S EHV rplc (3) fld CCVTs # DIRCTEAI 442 - 442 442 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA964 Strong rplc 3 fld 13 8 Mtrng DIRCTEAI 46 - 46 46 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA967 Hughes 161 Rplc Grd Sw to Cir DIRCTEAI 115 - 115 115 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA989 Holland Bottom 500/161 Phase I DIRCTEAI 69 - 69 69 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA992 WM EHV Upgr 500kV B8814 & Ter DIRCTEAI 2,871 - 2,871 2,871 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA993 Eudora Rpl fld 15kV vab sw on DIRCTEAI 166 - 166 166 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSA999 Warren East Install 11MVAR Cap DIRCTEAI 242 - 242 242 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSANG1 LAGEN Sterlington (Koch) Inst DIRCTELI 4,038 - 4,038 4,038 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSANG2 Sterlington 115kV SES Rpl Re DIRCTELI 3,099 - 3,099 3,099 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSANG3 Bartholomew Install Meter Pan DIRCTELI 2,708 - 2,708 2,708 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSAS01 Amity SS- Upgrade Switch B0617 DIRCTEAI 5,691 - 5,691 5,691 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSB002 Hamlet Sub Mod fications DIRCTEAI 194 - 194 194 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSB003 Sylvan Hills Upgrade Relay DIRCTEAI 297 - 297 297 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSB005 Quitman Upgrade Relay DIRCTEAI 48 - 48 48 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSB006 Conway West Upgrade Relay DIRCTEAI 52 - 52 52 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSB007 Harrison East Upgrade Relay DIRCTEAI 641 - 641 641 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSC001 Wesco Modify Communications DIRCTELI 35 - 35 35 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSC002 Leeville 115kV Raise Equipmen DIRCTELI 413 - 413 413 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF087 Gonzales add SPD T1 T2 T3 DIRECTLG 546 - 546 546 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF149 W llow Glen-Upgrade L718 Relay DIRECTLG 374 - 374 374 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF150 St Gabriel-Upgrade Wintz Line DIRECTLG 50 - 50 50 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF210 Olin Substation RTU replacemen DIRECTLG 293 - 293 293 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF211 Champagne RTU replacement DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF212 Mossville replace Bus 4 d ff p DIRECTLG 3,229 - 3,229 3,229 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF213 Mossville repl 69 KV Capacitor DIRECTLG 826 - 826 826 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF214 Mossville replace L660 relay p DIRECTLG 405 - 405 405 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF215 Mossville replace OCB 18000 DIRECTLG 74 - 74 74 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF220 Carlyss Upgrade Line Relaying DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF235 Tiger replace breaker 14325 DIRECTLG 1,233 - 1,233 1,233 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF236 Thomas replace capacitor bank DIRECTLG 1,795 - 1,795 1,795 - - - -
8-458
ESI CP080 C6PPTSF237 DIRECTLG 2,406 - 2,406 2,406 - - - -
2011 TX Rate Case
HUMAN RESOURCES W lbert replace capacitor bank
HUMAN RESOURCES ESI CP080 C6PPTSF247 Carter Sub rep feeder breaker DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF248 Solac Sub replace OCB 17410 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF249 Solac Sub replace OCB 18360 DIRECTLG 863 - 863 863 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSF254 Addis L392 replace failed pane DIRECTLG - - - - - - - -
Page 18 of 88
HUMAN RESOURCES ESI CP080 C6PPTSF255 W lbert failed relay panel DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF256 W lbert replace RTU DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF257 Weiner install D20 DIRECTLG 3,200 - 3,200 3,200 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF258 Exxon T1& T4 Metring Addition DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF259 Alaska 282F replace DPU DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF260 Pecue replace DPU breaker 410F DIRECTLG 45 - 45 45 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSF261 Pecue DPU replace 731F DIRECTLG 24 - 24 24 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF262 Pecue Replace DPU 732F DIRECTLG 127 - 127 127 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF263 Pecue Replace DPU 733F DIRECTLG 24 - 24 24 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF264 Capitol Replace DPU 660F DIRECTLG 274 - 274 274 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF265 Addis Replace DPU 200F DIRECTLG 1,505 - 1,505 1,505 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF266 Cohen Replace DPU 710F DIRECTLG 196 - 196 196 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF267 Cohen Replace DPU 737F DIRECTLG 280 - 280 280 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF268 Dawson Creek Replace DPU 632F DIRECTLG 462 - 462 462 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF269 Gonzales Replace DPU 835F DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF270 Highland Replace DPU 548F DIRECTLG 510 - 510 510 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF273 Coly L342 replace Primary rela DIRECTLG 3,572 - 3,572 3,572 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF274 W llow Glen L342replacePri rel DIRECTLG 4,413 - 4,413 4,413 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF275 McKnight L734 replace Pri rel DIRECTLG 6,968 - 6,968 6,968 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF277 Oak Grove replace DPU 757F DIRECTLG 263 - 263 263 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF278 Oak Grove replace DPU 758F DIRECTLG 104 - 104 104 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF279 Ward Creek replace DPU 245F DIRECTLG 472 - 472 472 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF281 Ward Creek replace DPU 246F DIRECTLG 481 - 481 481 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF282 Ward Creek 247F replace DPU DIRECTLG 332 - 332 332 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF284 Zoar 718F replace DPU relay DIRECTLG 243 - 243 243 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF285 Swan 278F replace DPU DIRECTLG 331 - 331 331 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF309 Duboin L223 install relay pane DIRECTLG 2,445 - 2,445 2,445 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF310 Sunset Sub replace breaker 939 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF311 Meaux Sub Replace Breaker 8340 DIRECTLG 570 - 570 570 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF312 Mor l 69KV cap bank & relay pa DIRECTLG 3,328 - 3,328 3,328 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF313 Smith replace feeder breaker 7 DIRECTLG 603 - 603 603 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF314 Reigel replace breaker 18340 DIRECTLG 975 - 975 975 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF325 Maurice Substation - EGS-LA DIRECTLG 128 - 128 128 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF340 Cosmar Loop Optical upgrade DIRECTLG 36 - 36 36 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF360 East L399 add SEL311C DIRECTLG 37 - 37 37 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF361 Oak Vi la L302 add SEL311C DIRECTLG 1,911 - 1,911 1,911 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF364 E ton Feeder Fault Location To DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF365 Contraband Feeder Fault Locati DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF366 Sulphur Feeder Fault Location DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF367 Solac Feeder Fau t Location To DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF370 Tiger replace cap bank and rel DIRECTLG 1,023 - 1,023 1,023 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF371 Geismar replace cap bank and r DIRECTLG 1,014 - 1,014 1,014 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF373 Replace Entergy's RTU at Plant DIRECTLG 433 - 433 433 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF378 Jefferson install D400S RTU DIRECTLG 30 - 30 30 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF379 Delmont install D400S RTU DIRECTLG 616 - 616 616 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF385 W llow Glen L790 relay upgrade DIRECTLG 490 - 490 490 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF386 Tiger L790 replace relaying DIRECTLG 634 - 634 634 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF390 Geismar Feeder Fault location DIRECTLG 38 - 38 38 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF391 Beauregard install Feeder Faul DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF392 Hazel install CCVT L729 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF393 Mickens install Feeder Fault L DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF394 Duplessis install Feeder Fault DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF397 Gloria enable UF 920F & 921F DIRECTLG 10 - 10 10 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF401 BUTrepl failed p lot wire rela DIRECTLG 477 - 477 477 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF402 PCI repl failed pilot wire rel DIRECTLG 319 - 319 319 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF403 CLS repl failed pilot wire rel DIRECTLG 214 - 214 214 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF404 Carlyss T1 transf life extensi DIRECTLG 227 - 227 227 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF406 Firestone replace pilot wire r DIRECTLG 377 - 377 377 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF410 Port Hudson Replace Pnl L717 DIRECTLG 1,274 - 1,274 1,274 - - - -
8-459
ESI CP080 C6PPTSF411 DIRECTLG 1,104 - 1,104 1,104 - - - -
2011 TX Rate Case
HUMAN RESOURCES Repaco Replace L717 relaying
HUMAN RESOURCES ESI CP080 C6PPTSF422 Meaux replace failed breaker 8 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF429 Coly L741 Replace relaying DIRECTLG 1,510 - 1,510 1,510 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF430 McKnight L741 replace relaying DIRECTLG 2,401 - 2,401 2,401 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSF448 Carlyss replace failed OCB 179 DIRECTLG 541 - 541 541 - - - -
Page 19 of 88
HUMAN RESOURCES ESI CP080 C6PPTSF454 Firestone replace RTU DIRECTLG 1,294 - 1,294 1,294 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF458 Mossville Backup Generator DIRECTLG 162 - 162 162 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF461 Toomey repl feeder breaker 202 DIRECTLG 1,543 - 1,543 1,543 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF475 Legion Sub Replace battery ban DIRECTLG 1,220 - 1,220 1,220 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF476 Cecelia Sub T2 Circuit Sw tche DIRECTLG 950 - 950 950 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF499 New Iberia 871F fau t location DIRECTLG 305 - 305 305 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSF535 Claire add mos to line switche DIRECTLG 62 - 62 62 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF536 Northdale add mos to line sw's DIRECTLG 74 - 74 74 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF537 seventy second add mos to line DIRECTLG 12 - 12 12 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF538 E lender add MOS's to line swi DIRECTLG 69 - 69 69 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF570 Wintz replace fa led transform DIRECTLG 1,123 - 1,123 1,123 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF575 Drusilla replace disc&bypass s DIRECTLG 410 - 410 410 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF580 East replace breaker 995 DIRECTLG 550 - 550 550 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF581 Goudchaux replace breaker 590 DIRECTLG 502 - 502 502 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF582 julia replace breaker 234 DIRECTLG 260 - 260 260 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF583 Hazel replace breaker 346 DIRECTLG 8 - 8 8 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF584 Hazel replace breaker 347 DIRECTLG 8 - 8 8 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF587 Thomas replace failed S&C swit DIRECTLG 1,444 - 1,444 1,444 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF588 Highland replace disc and bypa DIRECTLG 457 - 457 457 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF606 Shenandoah replace RTU DIRECTLG 253 - 253 253 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF608 Livonia T1 replace CR relays DIRECTLG 22 - 22 22 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF619 Gloria T1& T2 SP labor DIRECTLG 258 - 258 258 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF700 Carencro 741F Feeder Fau t Loc DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF701 Reigel 60F&61F feeder fault lo DIRECTLG 53 - 53 53 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF702 Acadia 944F feeder fault locat DIRECTLG 908 - 908 908 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF704 Meaux 862F feeder fault locati DIRECTLG 87 - 87 87 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF705 Lawtag 580F feeder fau t locat DIRECTLG 103 - 103 103 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF706 Scott 903F&906F fault location DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF707 Chlomal 81F feeder fault locat DIRECTLG 128 - 128 128 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF708 Lake 110F feeder fault locatio DIRECTLG 53 - 53 53 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF714 Mossville Bus 3 Differential r DIRECTLG 99 - 99 99 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF735 Trousdale failed VCB 461F DIRECTLG 61 - 61 61 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF803 Fairgrounds inst S&C Alldui-ru DIRECTLG 103 - 103 103 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF807 Hazel replace fence with Vanqu DIRECTLG 291 - 291 291 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF811 Tiger replace failed battery s DIRECTLG 2 - 2 2 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF813 Weiner replace failed battery DIRECTLG 14 - 14 14 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF815 Sharp replace failed battery s DIRECTLG 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF816 Northdale repl batteries&charg DIRECTLG 14 - 14 14 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF817 Greenwe l springs repl batt&ch DIRECTLG 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSF849 Fairgrounds repl failed transf DIRECTLG 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG002 Airline Sub 230kV DEMCO POD DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG003 Thompson Creek-Install Com Eq DIRECTLG 1,147 - 1,147 1,147 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG102 Meaux Install 400MVA AutoXFMR DIRECTLG 16,625 - 16,625 16,625 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG103 Mor l Sub Install 138kV Termi DIRECTLG 594 - 594 594 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG104 Richard Sub Insta l 500kV POD DIRECTLG 5,562 - 5,562 5,562 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG105 Meaux Substation Expansion Pro DIRECTLG 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG202 Wells Install 500kV Terminal DIRECTLG 4,470 - 4,470 4,470 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG203 Mor l Sub Upgrade 69kV Brk & DIRECTLG 339 - 339 339 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG204 Scott Sub Upgrade 69kV Breake DIRECTLG 4,469 - 4,469 4,469 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG300 E ton Upgrade Cap Bk & Mitigat DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG301 Thomas Xfmr Uprade for Stupps DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG302 W llow Glen Upgrade Relay DIRECTLG 77 - 77 77 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG303 Harelson Upgrade Relay Work DIRECTLG 78 - 78 78 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG304 Dawson Creek Upgrade Fiber DIRECTLG 82 - 82 82 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSG305 Carter Upgrade Cap Bank DIRECTLG 1,381 - 1,381 1,381 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSH001 Colton-Build New 138/13 8kV Su DIRECTLG 817 - 817 817 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSHOPA Capture Transformer Shop Cost DIRCTEAI 323 - 323 323 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSHOPG Capture Transformer Costs LG DIRECTLG 323 - 323 323 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSHOPL Capture Transf Shop Cost LA DIRCTELI 323 - 323 323 - - - -
8-460
ESI CP080 C6PPTSHOPM DIRCTEMI 323 - 323 323 - - - -
2011 TX Rate Case
HUMAN RESOURCES Capture Transformer Cost MS
HUMAN RESOURCES ESI CP080 C6PPTSHOPN Capture Transformer Shop Cost DIRCTENO 323 - 323 323 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSHOPT Capture Transformer Shop Cost DIRECTTX 322 - 322 - 322 (322) - -
HUMAN RESOURCES ESI CP080 C6PPTSJ001 Lake Charles Bulk - Install XF DIRECTLG - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSJ003 Bentwater - Build 138-34 5 Sub DIRECTTX 118 - 118 - 118 (118) - -
Page 20 of 88
HUMAN RESOURCES ESI CP080 C6PPTSJ004 Hartburg Disconnect/remove Aut DIRECTTX 202 - 202 - 202 (202) - -
HUMAN RESOURCES ESI CP080 C6PPTSJ005 Pickens 230kV Sub Remove line DIRCTEMI 1,201 - 1,201 1,201 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK057 Lucky Install 32 4MVAR Cap Ba DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK058 Vienna Install 32 4MVAR Cap B DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK102 Good Hope Rebuild by Valero DIRCTELI 10,521 - 10,521 10,521 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK103 Prospect Mod GH Line Relaying DIRCTELI 3,720 - 3,720 3,720 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSK107 Sterlington 115 Bus Split/Upg DIRCTELI 31,817 - 31,817 31,817 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK108 Sterlington 500 Replace Auto DIRCTELI 2,649 - 2,649 2,649 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK109 Bastrop 115 Bkr/Sw/Relay Upgr DIRCTELI 13,269 - 13,269 13,269 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK110 Walnut Grove 115 Mod fy Fiber DIRCTELI 57 - 57 57 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK111 Riser 115kV Add Cap Bank DIRCTELI 1,272 - 1,272 1,272 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK112 Swartz 115 Str Ln Relay & Sw DIRCTELI 2,213 - 2,213 2,213 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK113 Ri la 115 Repl Switch R1896 DIRCTELI 27 - 27 27 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK117 Oak Grove 115 Bastrop Ln Rela DIRCTELI 6,145 - 6,145 6,145 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK131 Delhi 115 Install Reactors DIRCTELI 657 - 657 657 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK143 Frostkraft Upg Ster Ln Relayi DIRCTELI 2,775 - 2,775 2,775 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK163 Tallulah 115 Upgr BW Line Rel DIRCTELI 240 - 240 240 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK164 Iron Man 230 Build New Statio DIRCTELI 12,427 - 12,427 12,427 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK172 Bogalusa 500 Expand Station DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK183 Bogue Chitto - Build 500 switc DIRCTELI 282 - 282 282 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK184 Schriever Build new 230 substa DIRCTELI 2,936 - 2,936 2,936 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK192 NORTH BASTROP BREAKER DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK195 DRAGOON ROAD RTU UPGRADE DIRCTELI 53 - 53 53 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK197 RIVERTON RTU UPGRADE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK198 JONESBORO RTU UPGRADE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK199 Bogalusa Replace Bkr S2520 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK200 SnakeFarm Upgrade Bus DIRCTELI 86 - 86 86 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK205 HAYNESVILLE S TRANSFORMER FAI DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK212 LAMKIN CAPACITOR BANK PANEL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK213 SWARTZ CAPACITOR BANK PANEL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK214 BLACK RIVER CIRCUIT SWITCHERS DIRCTELI 659 - 659 659 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK215 DELHI R4620 BREAKER DIRCTELI 2,468 - 2,468 2,468 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK216 ALTO N1151 BREAKER DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK218 HODGE CAPACITOR BANK PANEL DIRCTELI 2,089 - 2,089 2,089 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK219 RED GUM CAPACITOR BANK PANEL DIRCTELI 2,551 - 2,551 2,551 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK220 WINNIFIELD CAPACITOR BANK PANE DIRCTELI 3,704 - 3,704 3,704 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK221 WINNSBORO CAPACITOR BANK PANEL DIRCTELI 3,452 - 3,452 3,452 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK222 LUCKY N4951 BREAKER REPLACEMEN DIRCTELI 107 - 107 107 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK242 MINDEN FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK243 BASTROP FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK245 HODGE FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK246 RISER FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK247 ADA FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK248 CHENIERE FAULT LOCATION DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK250 Bayou Labutte Bu ld 500kV Sub DIRCTELI 18,202 - 18,202 18,202 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK251 Iberv lle Add 230kV Line Bay DIRCTELI 6,968 - 6,968 6,968 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK252 Evergreen Replace S9550 Bkr DIRCTELI 3,199 - 3,199 3,199 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK253 Melbourne Replace Switches DIRCTEAI 1,170 - 1,170 1,170 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK262 MINDEN CAPACITOR PANEL REPLACE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK272 Behrman sub - Modify station f DIRCTELI 3,912 - 3,912 3,912 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK280 Webre Replace Line Trap DIRECTLG 130 - 130 130 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK281 W llow Glen Replace Breakers DIRECTLG 19,928 - 19,928 19,928 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK283 Point Pleasant design oversigh DIRCTELI 8,607 - 8,607 8,607 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK285 WEST MONROE BACKUP RELAY DIRCTELI 435 - 435 435 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK287 RIVERTON N2011 BREAKER DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK302 Evergreen - perform remote end DIRCTELI 2,557 - 2,557 2,557 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK303 Remote end work for Point Plea DIRECTLG 596 - 596 596 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK309 Tezcuco 230 Add Bay 5 DIRCTELI 4,785 - 4,785 4,785 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK314 L Gypsy230 IronMan Ln Relay DIRCTELI 1,931 - 1,931 1,931 - - - -
8-461
ESI CP080 C6PPTSK322 DIRCTELI 7,822 - 7,822 7,822 - - - -
2011 TX Rate Case
HUMAN RESOURCES Luling Sub - Add two feeders f
HUMAN RESOURCES ESI CP080 C6PPTSK324 Yogi - Build new substation DIRCTELI 3,456 - 3,456 3,456 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK325 WINNFIELD 230 RELAY PANEL DIRCTELI 58 - 58 58 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK328 COLUMBIA BREAKER N2953 DIRCTELI 111 - 111 111 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSK373 FROSTKRAFT SEL 311C RELAY DIRCTELI 242 - 242 242 - - - -
Page 21 of 88
HUMAN RESOURCES ESI CP080 C6PPTSK374 MONROE SEL 311C RELAY DIRCTELI 430 - 430 430 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK378 GALION KF UPGRADE DIRCTELI 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK379 GRAMBLING KF UPGRADE DIRCTELI 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK381 SELMAN FIELD KF UPGRADE DIRCTELI 12 - 12 12 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK400 Arabi Relocate Xfmr #2 to Chal DIRCTELI 52 - 52 52 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSK585 Stauffer Install Resistors for DIRECTLG 3,249 - 3,249 3,249 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSK586 Minden Replace 3 Breakers DIRCTELI 5,463 - 5,463 5,463 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSM001 Little Gypsy-Connect New Aux X DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSM002 LaStation-Upgrade L784 Relayin DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSM003 Kaiser 69kV-Upgrade L784 Relay DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSM004 Daisy Sub- ExxonMobile 69kVPOD DIRECTTX 9,896 - 9,896 - 9,896 (9,896) - -
HUMAN RESOURCES ESI CP080 C6PPTSM006 Dist Metro Replace Transformer DIRECTTX 11 - 11 - 11 (11) - -
HUMAN RESOURCES ESI CP080 C6PPTSM999 Gladys Sub 69kv POD DIRECTTX 10,350 - 10,350 - 10,350 (10,350) - -
HUMAN RESOURCES ESI CP080 C6PPTSMAR2 AECC Marsha l - Install Switch DIRCTEAI 3,296 - 3,296 3,296 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSMAR3 Marshall - Inst FO Cable & Gro DIRCTEAI 1,129 - 1,129 1,129 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSMTN1 Morton Substation DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP018 Doucette-Install 2 CircuitSwit DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP077 Oakridge-138kV Circuit/TxfmrDi DIRECTTX 258 - 258 - 258 (258) - -
HUMAN RESOURCES ESI CP080 C6PPTSP078 Oakridge-138kVCircuit/Txfmr Di DIRECTTX 202 - 202 - 202 (202) - -
HUMAN RESOURCES ESI CP080 C6PPTSP079 Cow-UpgradeLineRelaying 138kV DIRECTTX 207 - 207 - 207 (207) - -
HUMAN RESOURCES ESI CP080 C6PPTSP080 Georgetown-Line Relaying 230kV DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP081 Sabine-Relay 138kV L492 230kV DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI CP080 C6PPTSP093 Caldwell Replace RTU DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP235 (Reimbursable) Kolbs 230kV Sub DIRECTTX 195 - 195 - 195 (195) - -
HUMAN RESOURCES ESI CP080 C6PPTSP257 Conroe Bulk Buss Tie Breaker DIRECTTX 2,921 - 2,921 - 2,921 (2,921) - -
HUMAN RESOURCES ESI CP080 C6PPTSP259 Navasota Replace Breaker 1644 DIRECTTX 1,541 - 1,541 - 1,541 (1,541) - -
HUMAN RESOURCES ESI CP080 C6PPTSP260 Conroe Replace Breaker 6390 DIRECTTX 1,901 - 1,901 - 1,901 (1,901) - -
HUMAN RESOURCES ESI CP080 C6PPTSP263 McDonald-MOS to 138kV Sw 5982& DIRECTTX 659 - 659 - 659 (659) - -
HUMAN RESOURCES ESI CP080 C6PPTSP273 Ft Worth-Brkr 15065 T1&T2 Fuse DIRECTTX 714 - 714 - 714 (714) - -
HUMAN RESOURCES ESI CP080 C6PPTSP274 Evadale Replace Breaker 5635 DIRECTTX 824 - 824 - 824 (824) - -
HUMAN RESOURCES ESI CP080 C6PPTSP289 Lakeside Fault Location Tool DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI CP080 C6PPTSP293 Sabine Replace OCB 13240 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP294 Johnstown Fault Location Tool DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP295 Egypt Fault Location Tool DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP296 Memorial Fault Location Tool DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP298 Goslin Fau t Location Tool DIRECTTX 73 - 73 - 73 (73) - -
HUMAN RESOURCES ESI CP080 C6PPTSP299 Doucette Upgrade Relaying L-93 DIRECTTX 234 - 234 - 234 (234) - -
HUMAN RESOURCES ESI CP080 C6PPTSP301 Goslin Upgrade Line Relaying L DIRECTTX 30 - 30 - 30 (30) - -
HUMAN RESOURCES ESI CP080 C6PPTSP302 Goslin Upgrade Line Relaying L DIRECTTX 2,112 - 2,112 - 2,112 (2,112) - -
HUMAN RESOURCES ESI CP080 C6PPTSP303 Metro Upgrade Line Relaying L- DIRECTTX 2,103 - 2,103 - 2,103 (2,103) - -
HUMAN RESOURCES ESI CP080 C6PPTSP304 Metro Upgrade Line Relaying L- DIRECTTX 1,726 - 1,726 - 1,726 (1,726) - -
HUMAN RESOURCES ESI CP080 C6PPTSP305 Oakridge Upgrade Line Relaying DIRECTTX 2,218 - 2,218 - 2,218 (2,218) - -
HUMAN RESOURCES ESI CP080 C6PPTSP307 Sabine Upgrade Line Relaying L DIRECTTX 3,111 - 3,111 - 3,111 (3,111) - -
HUMAN RESOURCES ESI CP080 C6PPTSP308 Stonegate Install 138kV Line R DIRECTTX 5,749 - 5,749 - 5,749 (5,749) - -
HUMAN RESOURCES ESI CP080 C6PPTSP332 Goslin Line Relaying L-803 DIRECTTX 2,080 - 2,080 - 2,080 (2,080) - -
HUMAN RESOURCES ESI CP080 C6PPTSP333 Conroe Line Relaying L-820 DIRECTTX 1,296 - 1,296 - 1,296 (1,296) - -
HUMAN RESOURCES ESI CP080 C6PPTSP334 Conroe Trans No 2 Relaying DIRECTTX 3,353 - 3,353 - 3,353 (3,353) - -
HUMAN RESOURCES ESI CP080 C6PPTSP338 Toledo Bend Replace Switch 54 DIRECTTX 647 - 647 - 647 (647) - -
HUMAN RESOURCES ESI CP080 C6PPTSP361 Shepherd Underrated CTs DIRECTTX 81 - 81 - 81 (81) - -
HUMAN RESOURCES ESI CP080 C6PPTSP400 TX-Dupnt Bmt Sub Bkr Rep 3255 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP430 Lamar Sub Remove Assets DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP431 Mid County Install Relaying DIRECTTX 2,593 - 2,593 - 2,593 (2,593) - -
HUMAN RESOURCES ESI CP080 C6PPTSP450 Ninemile 230 Waterford bay upg DIRCTELI 1,276 - 1,276 1,276 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP452 Fancy Point - Upgrade L354 bay DIRECTLG 141 - 141 141 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP454 Carlyss 230 - Replace Sws & ju DIRECTLG 4,222 - 4,222 4,222 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP472 Hooker 230 - replace jumpers DIRCTELI 35 - 35 35 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP500 Grimes Sub Install Relay Equi DIRECTTX 5,488 - 5,488 - 5,488 (5,488) - -
HUMAN RESOURCES ESI CP080 C6PPTSP533 Dobbin Replace Basic RTU DIRECTTX 83 - 83 - 83 (83) - -
HUMAN RESOURCES ESI CP080 C6PPTSP536 Huntsville Replace Basic RTU DIRECTTX 74 - 74 - 74 (74) - -
8-462
ESI CP080 C6PPTSP537 DIRECTTX 46 - 46 - 46 (46) - -
2011 TX Rate Case
HUMAN RESOURCES Oakridge Replace Basic RTU
HUMAN RESOURCES ESI CP080 C6PPTSP540 St Gabriel - repl line relays DIRECTLG 741 - 741 741 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSP546 Evadale Replace Basic RTU DIRECTTX 239 - 239 - 239 (239) - -
HUMAN RESOURCES ESI CP080 C6PPTSP548 Clinton - replace switches DIRCTEMI 13 - 13 13 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSP549 W llow Glen 500 kV DIRECTLG 1,532 - 1,532 1,532 - - - -
Page 22 of 88
HUMAN RESOURCES ESI CP080 C6PPTSP552 Jasper Circu t Switchers 5362& DIRECTTX 213 - 213 - 213 (213) - -
HUMAN RESOURCES ESI CP080 C6PPTSP555 Somerville Sub Install Cap Ba DIRECTTX 4,737 - 4,737 - 4,737 (4,737) - -
HUMAN RESOURCES ESI CP080 C6PPTSP567 Inland Orange Install Meterin DIRECTTX 3,341 - 3,341 - 3,341 (3,341) - -
HUMAN RESOURCES ESI CP080 C6PPTSP588 Navasota 1200 Amp Bkr 16435 DIRECTTX 264 - 264 - 264 (264) - -
HUMAN RESOURCES ESI CP080 C6PPTSP589 Corrigan Replace Breaker 6360 DIRECTTX 304 - 304 - 304 (304) - -
HUMAN RESOURCES ESI CP080 C6PPTSP605 Long John Engineering Study DIRECTTX 288 - 288 - 288 (288) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSP666 Tamina Sub Install 138kv Bkr DIRECTTX 7,427 - 7,427 - 7,427 (7,427) - -
HUMAN RESOURCES ESI CP080 C6PPTSP700 Navasota Install Relay Equipm DIRECTTX 5,154 - 5,154 - 5,154 (5,154) - -
HUMAN RESOURCES ESI CP080 C6PPTSP900 Bryan Sub Install Relay Equip DIRECTTX 4,222 - 4,222 - 4,222 (4,222) - -
HUMAN RESOURCES ESI CP080 C6PPTSP911 C St Junction Install 138kv DIRECTTX 7,829 - 7,829 - 7,829 (7,829) - -
HUMAN RESOURCES ESI CP080 C6PPTSP987 Mer in sub build new sub DIRECTTX 13,872 - 13,872 - 13,872 (13,872) - -
HUMAN RESOURCES ESI CP080 C6PPTSP999 College Station Junction Buil DIRECTTX 13,977 - 13,977 - 13,977 (13,977) - -
HUMAN RESOURCES ESI CP080 C6PPTSQ001 FOUNTAIN LAKE BUILD 33 6 MVA DIRCTEAI 3,977 - 3,977 3,977 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSQ002 Ebony SS Convet to 5 Breaker R DIRCTEAI 9,917 - 9,917 9,917 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSQ003 Pgld Sub Upgrd Sw tch B6673 DIRCTEAI 1,937 - 1,937 1,937 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSQ004 Rusvl S Sub Upgd Switch B8160 DIRCTEAI 1,604 - 1,604 1,604 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSQ007 Pangburn Move 36MVAR Cap Bank DIRCTEAI 3,409 - 3,409 3,409 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSR100 Raceland Sub Upgrade Equipmen DIRCTELI 474 - 474 474 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSR101 Coteau Substation Upgrade Con DIRCTELI 457 - 457 457 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSS001 Wynndale Build New 115kV Sub DIRCTEMI 364 - 364 364 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSS002 SpringRidge Rd Build New Line DIRCTEMI 93 - 93 93 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSS003 RayBraswe l 115kV Replace Rel DIRCTEMI 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSS004 Brookhaven Replace Relaying DIRCTEMI 15 - 15 15 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSS005 Bolton Install 115kV Bkrs DIRCTEMI 161 - 161 161 - - - -
HUMAN RESOURCES ESI CP080 C6PPTST001 Nelson-Term New 230kV Line L- DIRECTLG 1,487 - 1,487 1,487 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSTE04 Tallowood Build New 230 kV Sub DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSTE05 Tallowood Purchase Substation DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSTE06 Tallowood Build Access Rd & Br DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSTE07 Clark's Island Build New 230k DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSTE08 Clark's Island Acquire Sub Si DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSTE10 NSS Acquire Subtation Site DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSTE11 Hartburg 500kV Install Auto Tr DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU002 BaxterWilson Add Auto & Upgr DIRCTEMI 10,777 - 10,777 10,777 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU003 Vicksburg 115 Upgr Bkr & Ln R DIRCTEMI 1,013 - 1,013 1,013 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU004 Port Gibson 115 Upg BW Ln Rel DIRCTEMI 352 - 352 352 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU005 N Vicksburg 115 Repl BW Ln Re DIRCTEMI 884 - 884 884 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU006 Yazoo City MSS Repl BW Line R DIRCTEMI 138 - 138 138 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU007 Conehoma Creek Build Spectra DIRCTEMI 418 - 418 418 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU008 NE Jackson Replace Relaying DIRCTEMI 964 - 964 964 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU009 Franklin 500kV Ring Bus Recon DIRCTEMI 1,683 - 1,683 1,683 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU010 Sterlington 115kV Install Bre DIRCTELI 84 - 84 84 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU100 Mabelvale 115kV Replace Switc DIRCTEAI 16 - 16 16 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU102 Maumelle East SS Replace Swit DIRCTEAI 532 - 532 532 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU105 L R Alexander 2x Bundle Bus DIRCTEAI 463 - 463 463 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU110 P B Watson Chapel - Replace Bu DIRCTEAI 544 - 544 544 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU120 Orange Replace Bus DIRECTTX 821 - 821 - 821 (821) - -
HUMAN RESOURCES ESI CP080 C6PPTSU121 Lewis Creek Replace Bus DIRECTTX 936 - 936 - 936 (936) - -
HUMAN RESOURCES ESI CP080 C6PPTSU122 Alden Replace Bus & Install S DIRECTTX 1,292 - 1,292 - 1,292 (1,292) - -
HUMAN RESOURCES ESI CP080 C6PPTSU123 Conroe Bulk Replace Bus & Dif DIRECTTX 5,426 - 5,426 - 5,426 (5,426) - -
HUMAN RESOURCES ESI CP080 C6PPTSU124 Goslin Replace Bkr Switches DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU125 Dupont Sabine #3 Replace CTs DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTSU126 Cypress Replace Bus DIRECTTX 436 - 436 - 436 (436) - -
HUMAN RESOURCES ESI CP080 C6PPTSU127 Lumberton Replace Bus DIRECTTX 296 - 296 - 296 (296) - -
HUMAN RESOURCES ESI CP080 C6PPTSU129 Port Neches Bulk - Install Aux DIRECTTX 1,005 - 1,005 - 1,005 (1,005) - -
HUMAN RESOURCES ESI CP080 C6PPTSU130 Toledo Bend Replace Breakers DIRECTTX 1,244 - 1,244 - 1,244 (1,244) - -
HUMAN RESOURCES ESI CP080 C6PPTSU131 Navasota Install CTs DIRECTTX 40 - 40 - 40 (40) - -
HUMAN RESOURCES ESI CP080 C6PPTSU132 Toledo Bend Replace Line Bay DIRECTTX 27 - 27 - 27 (27) - -
HUMAN RESOURCES ESI CP080 C6PPTSV001 ANO PHVII (2010) DIRCTEAI 9,436 - 9,436 9,436 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSV002 Avilla POD- Property Purchase DIRCTEAI 4 - 4 4 - - - -
8-463
ESI CP080 C6PPTSV003 DIRCTEAI 9,119 - 9,119 9,119 - - - -
2011 TX Rate Case
HUMAN RESOURCES Hamlet XFMR Upgrade
HUMAN RESOURCES ESI CP080 C6PPTSV005 Galloway New 115kV Substation DIRCTEAI 3,856 - 3,856 3,856 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSV100 Lewis Creek Sub Install Relay DIRECTTX 828 - 828 - 828 (828) - -
HUMAN RESOURCES ESI CP080 C6PPTSV200 Longmire Sub Instal Relays & DIRECTTX 1,787 - 1,787 - 1,787 (1,787) - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPTSV400 Navasota Sub Insta l Relays & DIRECTTX 63 - 63 - 63 (63) - -
Page 23 of 88
HUMAN RESOURCES ESI CP080 C6PPTSV500 Grimes Sub Install Relays DIRECTTX 38 - 38 - 38 (38) - -
HUMAN RESOURCES ESI CP080 C6PPTSV600 Rivtrin Sub Install Relays DIRECTTX 634 - 634 - 634 (634) - -
HUMAN RESOURCES ESI CP080 C6PPTSW001 Dewitt INST 33MVA X-Former DIRCTEAI 18,804 - 18,804 18,804 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSWBS1 W lbert Sub - Addis-BC 230_Upg DIRECTLG 421 - 421 421 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSWIN1 Replace Transformer at Winnsbo DIRCTELI 5,526 - 5,526 5,526 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSWIN2 Inst 20MVA Auto & 2 Feeder Br DIRCTELI 4,900 - 4,900 4,900 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPTSX001 Dayton 138kV Replace Brks&Swi DIRECTTX 637 - 637 - 637 (637) - -
HUMAN RESOURCES ESI CP080 C6PPTSX002 Cheek 138kV Replace Breakers a DIRECTTX 716 - 716 - 716 (716) - -
HUMAN RESOURCES ESI CP080 C6PPTSX003 S BMT 138KV Replace Breakers a DIRECTTX 3,279 - 3,279 - 3,279 (3,279) - -
HUMAN RESOURCES ESI CP080 C6PPTSX004 Lewis Creek 138kV Insta l brk DIRECTTX 7,585 - 7,585 - 7,585 (7,585) - -
HUMAN RESOURCES ESI CP080 C6PPTSX005 Upgrade Conroe Bulk DIRECTTX 1,521 - 1,521 - 1,521 (1,521) - -
HUMAN RESOURCES ESI CP080 C6PPTSX006 Install new 230kV Bay Jacinto DIRECTTX 2,479 - 2,479 - 2,479 (2,479) - -
HUMAN RESOURCES ESI CP080 C6PPTSX007 Install protection Conair Sub DIRECTTX 148 - 148 - 148 (148) - -
HUMAN RESOURCES ESI CP080 C6PPTSX008 upgrade 230kv bus Mid -County DIRECTTX 231 - 231 - 231 (231) - -
HUMAN RESOURCES ESI CP080 C6PPTSX010 Hickory Ridge New Substation S DIRECTTX 2,594 - 2,594 - 2,594 (2,594) - -
HUMAN RESOURCES ESI CP080 C6PPTSX100 McAdams Add 2nd Auto DIRCTEMI 15,267 - 15,267 15,267 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSX101 Attala Substation Replace Line DIRCTEMI 3,585 - 3,585 3,585 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSX102 Lakeover Remove Line Trap DIRCTEMI 1,266 - 1,266 1,266 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSX103 Winona Add line panel to S Gr DIRCTEMI 19 - 19 19 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ001 Ray Braswell Rpl Breakers&Sw t DIRCTEMI 532 - 532 532 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ002 Baxter Wilson Rpl Breaker & S DIRCTEMI 621 - 621 621 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ003 Sterlington Relocate 7C to Bus DIRCTELI 7,581 - 7,581 7,581 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ004 Hartburg Rpl Line to Bus Riser DIRECTTX 656 - 656 - 656 (656) - -
HUMAN RESOURCES ESI CP080 C6PPTSZ005 Inland Orange Rpl Bus-Line Ri DIRECTTX 84 - 84 - 84 (84) - -
HUMAN RESOURCES ESI CP080 C6PPTSZ006 McLewis Rpl Switches & Risers DIRECTTX 2,590 - 2,590 - 2,590 (2,590) - -
HUMAN RESOURCES ESI CP080 C6PPTSZ007 Rolling Fork Install 21 MVAR C DIRCTEMI 3,059 - 3,059 3,059 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ008 Yazoo City Mun Inst 21 MVAR C DIRCTEMI 550 - 550 550 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ009 Carthage 115 kV Inst 21MVAR C DIRCTEMI 4,880 - 4,880 4,880 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ010 Tylertown 115kV Inst 21MVAR C DIRCTEMI 5,522 - 5,522 5,522 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ011 Magee 115 kV Inst 32 4 MVA Ca DIRCTEMI 761 - 761 761 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ012 McComb 115kV Inst 34 2MVAR Ca DIRCTEMI 431 - 431 431 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ014 Hernando(115kV) Split 32 4 Cap DIRCTEMI 8,161 - 8,161 8,161 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ015 Hollandale(115kV) Slit 32 4 Ca DIRCTEMI 4,841 - 4,841 4,841 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ016 PlumPoint(115kV) Spl t 32 4 Ca DIRCTEMI 4,789 - 4,789 4,789 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ017 PortGibson(115kV) Split 32 4Ca DIRCTEMI 2,935 - 2,935 2,935 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ018 Senatoba(115k) Install 21 6 Ca DIRCTEMI 5,946 - 5,946 5,946 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ019 Fayette(115kV) Split 32 4 Cap DIRCTEMI 4,526 - 4,526 4,526 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ020 Richard 138kV Connect New Gene DIRECTLG 804 - 804 804 - - - -
HUMAN RESOURCES ESI CP080 C6PPTSZ030 Cosmar Cust Control House Relo DIRECTLG 1,109 - 1,109 1,109 - - - -
HUMAN RESOURCES ESI CP080 C6PPTV0531 Nerc Alert Lidar - Mississippi DIRCTEMI 473 - 473 473 - - - -
HUMAN RESOURCES ESI CP080 C6PPTV0532 Nerc Alert Lidar - Texas DIRECTTX 279 - 279 - 279 (279) - -
HUMAN RESOURCES ESI CP080 C6PPTV0533 Nerc Alert Lider - ELL - South DIRCTELI 223 - 223 223 - - - -
HUMAN RESOURCES ESI CP080 C6PPTV0534 Nerc Alert Lidar - ELL - North DIRCTELI 249 - 249 249 - - - -
HUMAN RESOURCES ESI CP080 C6PPTV0535 Nerc Alert Lidar - EGSLA - Eas DIRECTLG 136 - 136 136 - - - -
HUMAN RESOURCES ESI CP080 C6PPTV0536 Nerc Alert Lidar - EGSLA - Wes DIRECTLG 223 - 223 223 - - - -
HUMAN RESOURCES ESI CP080 C6PPTV0537 Nerc Alert Lidar - ENOI DIRCTENO 110 - 110 110 - - - -
HUMAN RESOURCES ESI CP080 C6PPTV0538 Nerc Alert Lidar - Arkansas DIRCTEAI 1,827 - 1,827 1,827 - - - -
HUMAN RESOURCES ESI CP080 C6PPTX1085 E izabeth-Replace 69kV OCB 292 DIRECTTX 82 - 82 - 82 (82) - -
HUMAN RESOURCES ESI CP080 C6PPTX1169 Meeker 69kV Line OCB 5935 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPTX1176 Evadale 69kV Cap Bank OCB 344 DIRECTTX 239 - 239 - 239 (239) - -
HUMAN RESOURCES ESI CP080 C6PPTX1179 Fort Worth Replace Basic RTU DIRECTTX 50 - 50 - 50 (50) - -
HUMAN RESOURCES ESI CP080 C6PPTX1180 MidCounty Replace Basic RTU DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPVS1002 CLAIBORNE 115KV CAP RELAY UPG DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWAB044 CDC Carp Dam - DCS PC & Operat DIRCTEAI 1,648 - 1,648 1,648 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAE335 INC 2-series posimetric feeder DIRCTEAI 2,340 - 2,340 2,340 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAN023 RemDam-Replace Stepup Transfor DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWAN035 RemDam-RplcCoolingWtrSupplyLin DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWAN041 RDC DCS PC & Operating Sys Sof DIRCTEAI 1,845 - 1,845 1,845 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAN044 RD1 Voltage Regulator Replacem DIRCTEAI 653 - 653 653 - - - -
8-464
ESI CP080 C6PPWAN045 DIRCTEAI 526 - 526 526 - - - -
2011 TX Rate Case
HUMAN RESOURCES RD2 Voltage Regulator Replacem
HUMAN RESOURCES ESI CP080 C6PPWAN046 RD3 Voltage Regulator Replacem DIRCTEAI 583 - 583 583 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR307 WB1 CAVR Scrubber Stack Burner DIRCTEAI (114) - (114) (114) - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR308 WB2 CAVR Scrubber Stack Burner DIRCTEAI (117) - (117) (117) - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPWAR377 Declaratory Order for WB Scrub DIRCTEAI - - - - - - - -
Page 24 of 88
HUMAN RESOURCES ESI CP080 C6PPWAR382 WB1 HP Turbine Upgrade DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR383 WB2 HP Turbine Upgrade DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR385 WB2 IP Turbine Stage 8 Setback DIRCTEAI 883 - 883 883 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR408 WB2 RH Outlet Header Terminal/ DIRCTEAI 1,087 - 1,087 1,087 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR420 WBC AF3A & AF3B Feeder Replace DIRCTEAI 2,235 - 2,235 2,235 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR421 WB2 Replace 2 Sets of L-1 Blad DIRCTEAI 483 - 483 483 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPWAR432 WB2 Alterrex Rect fier Replace DIRCTEAI 2,401 - 2,401 2,401 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR444 WB2 Pall Condensate Filtration DIRCTEAI 147 - 147 147 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR451 WB2 LPA L-2 Bucket Replacement DIRCTEAI 450 - 450 450 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR452 WBC Replace Magnetic Separator DIRCTEAI 562 - 562 562 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR455 WBC AF4A Feeder Replacement DIRCTEAI 865 - 865 865 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR458 WBC Feeder Inlet Gates-AF4B 5A DIRCTEAI 373 - 373 373 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR472 WB2 LTSH (Rear) Boiler Tubes DIRCTEAI 1,709 - 1,709 1,709 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR473 WBC RCD Positioner Iso Transf DIRCTEAI 944 - 944 944 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAR495 WB1 Alterrex Rect fier Upgrade DIRCTEAI 251 - 251 251 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAT029 AT Raw Water development DIRCTEMI 1,412 - 1,412 1,412 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAT037 AT Additional Bo ler Feed Pump DIRCTEMI 1,551 - 1,551 1,551 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAT057 ATC Protection Generator Rela DIRCTEMI 847 - 847 847 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAT059 Attala Secondary Pipeline Tie- DIRCTEMI 44,360 - 44,360 44,360 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU025 OUA009 - OPC - Plant Blowdown DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU035 OPC-OUA003-HP Stm to Gland Stm DIRCTEAI (4,884) - (4,884) (4,884) - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU044 OP1-OUA015 012-HRSG Air Attemp DIRCTEAI 4,337 - 4,337 4,337 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU045 OP2-OUA015 013-HRSG Air Attemp DIRCTEAI 6,555 - 6,555 6,555 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU069 OP1-OUA001 002 - H2 Seals Upgr DIRCTEAI 556 - 556 556 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU072 OUA001 011aOPC - Fuel Gas Heat DIRCTEAI 2,524 - 2,524 2,524 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU073 OUA001 011b OP1-Fuel Gas Mon DIRCTEAI 331 - 331 331 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU074 OUA001 011c OP2-Fuel Gas Mont DIRCTEAI 399 - 399 399 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU080 OP1-Hyd Oil Pump Add to Essen DIRCTEAI 175 - 175 175 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU081 OP2-Hyd Oil Pump Add to Essen DIRCTEAI 20 - 20 20 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU084 OP1-Cooling Twr Vibration Sys DIRCTEAI 238 - 238 238 - - - -
HUMAN RESOURCES ESI CP080 C6PPWAU085 OP2-Cooling Twr Vibration Sys DIRCTEAI 238 - 238 238 - - - -
HUMAN RESOURCES ESI CP080 C6PPWGA166 LW2 Mn Turb & TBFP Contrls Upg DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWGA200 TX-LWC Purchase Spare Transfor DIRECTTX 4,934 - 4,934 - 4,934 (4,934) - -
HUMAN RESOURCES ESI CP080 C6PPWGA229 LW2 Superheater Replacement DIRECTTX 13,479 - 13,479 - 13,479 (13,479) - -
HUMAN RESOURCES ESI CP080 C6PPWGA230 LW2 Reheater Replacement DIRECTTX 11,070 - 11,070 - 11,070 (11,070) - -
HUMAN RESOURCES ESI CP080 C6PPWGA231 LW2 Static Exciter DIRECTTX 2,674 - 2,674 - 2,674 (2,674) - -
HUMAN RESOURCES ESI CP080 C6PPWGA232 LW2 Generator Rotor Rewind DIRECTTX 2,654 - 2,654 - 2,654 (2,654) - -
HUMAN RESOURCES ESI CP080 C6PPWGA233 LW2 Air Preheater Shaft/Rotor DIRECTTX 14,895 - 14,895 - 14,895 (14,895) - -
HUMAN RESOURCES ESI CP080 C6PPWGA239 LW2 Turbine Inner Module Uprat DIRECTTX 39,971 - 39,971 - 39,971 (39,971) - -
HUMAN RESOURCES ESI CP080 C6PPWGA242 LW1 APH Shaft Replacement DIRECTTX 1,099 - 1,099 - 1,099 (1,099) - -
HUMAN RESOURCES ESI CP080 C6PPWGA247 LW1 Replace Reheater DIRECTTX 489 - 489 - 489 (489) - -
HUMAN RESOURCES ESI CP080 C6PPWGA248 LW1 Replace Superheater DIRECTTX 475 - 475 - 475 (475) - -
HUMAN RESOURCES ESI CP080 C6PPWGA257 LWC Network - East and West Ga DIRECTTX 671 - 671 - 671 (671) - -
HUMAN RESOURCES ESI CP080 C6PPWGA259 LW2 Construction Elevator Foun DIRECTTX 63 - 63 - 63 (63) - -
HUMAN RESOURCES ESI CP080 C6PPWGA282 LWC Contractor Parking Area DIRECTTX 152 - 152 - 152 (152) - -
HUMAN RESOURCES ESI CP080 C6PPWGB008 OP3-OUA015 014-HRSG Oper Study DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWGB028 OP3-OUA015 014-HRSG Air Attemp DIRECTLG 5,402 - 5,402 5,402 - - - -
HUMAN RESOURCES ESI CP080 C6PPWGB043 OP3-Hyd Oil Pump Add to Essen DIRECTLG 20 - 20 20 - - - -
HUMAN RESOURCES ESI CP080 C6PPWGB045 OP3-Clg Tower Vibration Sys Up DIRECTLG 238 - 238 238 - - - -
HUMAN RESOURCES ESI CP080 C6PPWGM479 LG-NL6 '07 Rplc 2nd Point Heat DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWGM540 LG-NL6 '10 Rplc Main Transform DIRECTLG 232 - 232 232 - - - -
HUMAN RESOURCES ESI CP080 C6PPWGM587 NL6 - CAIR - CAPITAL PROJECT DIRECTLG 4,937 - 4,937 4,937 - - - -
HUMAN RESOURCES ESI CP080 C6PPWGM640 NL4 Rplc 2A & 2B HP FWtrHeater DIRECTLG 974 - 974 974 - - - -
HUMAN RESOURCES ESI CP080 C6PPWGP437 TXSB4 Supercritical Startup Va DIRECTTX 604 - 604 - 604 (604) - -
HUMAN RESOURCES ESI CP080 C6PPWGP438 TXSB4 Supercritical Startup Va DIRECTTX 300 - 300 - 300 (300) - -
HUMAN RESOURCES ESI CP080 C6PPWGP439 TXSB4 Boiler Control System Up DIRECTTX 67 - 67 - 67 (67) - -
HUMAN RESOURCES ESI CP080 C6PPWGP445 SB4 Sabine 4 Cap tal Valves DIRECTTX 76 - 76 - 76 (76) - -
HUMAN RESOURCES ESI CP080 C6PPWGP446 TXSB4 LP A/B Turbine L-0 Bucke DIRECTTX (656) - (656) - (656) 656 - -
HUMAN RESOURCES ESI CP080 C6PPWGP448 SB4-Replace Waterwall Tube Pan DIRECTTX 67 - 67 - 67 (67) - -
8-465
ESI CP080 C6PPWGP453 DIRECTTX - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES TXSB2 Feedwater ByPass Replacm
HUMAN RESOURCES ESI CP080 C6PPWGP455 SB4 Reheater Spray Regulator a DIRECTTX 176 - 176 - 176 (176) - -
HUMAN RESOURCES ESI CP080 C6PPWGP456 TXSB4 - 1B High Pressure HTR S DIRECTTX 119 - 119 - 119 (119) - -
HUMAN RESOURCES ESI CP080 C6PPWGP460 SB4 TBFP Recirc Vv and Blk Vv DIRECTTX 229 - 229 - 229 (229) - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPWGP461 SB1 Feedwater ByPass Replacmen DIRECTTX - - - - - - - -
Page 25 of 88
HUMAN RESOURCES ESI CP080 C6PPWGP468 SB4 LP Turbine Bucket Replacem DIRECTTX 837 - 837 - 837 (837) - -
HUMAN RESOURCES ESI CP080 C6PPWGP478 SBC PSM Sodium Hypochlorite Ge DIRECTTX 4,004 - 4,004 - 4,004 (4,004) - -
HUMAN RESOURCES ESI CP080 C6PPWGP479 SB1 Gas Control Valve and Actu DIRECTTX 1,406 - 1,406 - 1,406 (1,406) - -
HUMAN RESOURCES ESI CP080 C6PPWGP480 SB2 Gas Control Valve and Actu DIRECTTX 631 - 631 - 631 (631) - -
HUMAN RESOURCES ESI CP080 C6PPWGP497 SB4/5 RSS Transformer Bushing DIRECTTX 185 - 185 - 185 (185) - -
HUMAN RESOURCES ESI CP080 C6PPWGP500 SB5 Generator Rewind - Strateg DIRECTTX 2,712 - 2,712 - 2,712 (2,712) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPWGP501 SB5 LP Bucket Replmt - Strateg DIRECTTX 374 - 374 - 374 (374) - -
HUMAN RESOURCES ESI CP080 C6PPWGP502 SB5 - Air Heater Baskets DIRECTTX 167 - 167 - 167 (167) - -
HUMAN RESOURCES ESI CP080 C6PPWGP507 SB3 Screenwash Pump DIRECTTX 810 - 810 - 810 (810) - -
HUMAN RESOURCES ESI CP080 C6PPWGP508 SBC Water Plant Regeneration M DIRECTTX 84 - 84 - 84 (84) - -
HUMAN RESOURCES ESI CP080 C6PPWGP512 SB4 Generator Stator Rew STRAT DIRECTTX 1,010 - 1,010 - 1,010 (1,010) - -
HUMAN RESOURCES ESI CP080 C6PPWGP516 SBC CIP Compliance DIRECTTX 9,350 - 9,350 - 9,350 (9,350) - -
HUMAN RESOURCES ESI CP080 C6PPWGS008 TOP- Withdrawal Line Freezing DIRECTTX 498 - 498 - 498 (498) - -
HUMAN RESOURCES ESI CP080 C6PPWLA007 AP2 Gas Pipeline Install DIRCTELI 845 - 845 845 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLB015 BU8 Emerg Gen Limestone Pad DIRCTELI 175 - 175 175 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLB016 BU8 Replace Turbine Rotor DIRCTELI 15,954 - 15,954 15,954 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN355 NP4 - CAIR - CAPITAL PROJECT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN457 NM3 IP1 Feedwater Heater Repla DIRCTELI 702 - 702 702 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN458 NM3 IP2 Feedwater Heater Repla DIRCTELI 752 - 752 752 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN464 NM3 Generator Stator Rewind DIRCTELI 610 - 610 610 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN474 NM5 - CAIR - CAPITAL PROJECT DIRCTELI 1,469 - 1,469 1,469 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN479 NM5 Generator Collector Replac DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN480 NM5 Generator Rotor Rewind DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN483 NMC Deepwell #3 Replacment DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN500 NMC - Oil/Water Separator for DIRCTELI 4,984 - 4,984 4,984 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLN525 NP4 Purchase Main Transformer DIRCTELI 8,914 - 8,914 8,914 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLR122 ST7-Replace 480 VAC Breakers w DIRCTELI 871 - 871 871 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLR123 ST7 - Steam Turbine Battery Ba DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLR132 ST7 Fire Suppression System DIRCTELI 219 - 219 219 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLR137 STC-Surf Imp-Oil/Water Separat DIRCTELI 508 - 508 508 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLT207 WF1 Polisher Controls Modifica DIRCTELI 2,346 - 2,346 2,346 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLT208 WF2 Polisher Control Modificat DIRCTELI 8,279 - 8,279 8,279 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLT261 WFC 4160V Relay Replacments fo DIRCTELI 396 - 396 396 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLT270 WF4 Bus Duct Minor Add DIRCTELI 3,090 - 3,090 3,090 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLT277 WF2 Generator Protective Meter DIRCTELI 491 - 491 491 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLT295 WF1 - #1 South Cooler tube bun DIRCTELI 1,522 - 1,522 1,522 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLV043 PVC-Gas Yard Expansion DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLV066 PV1 - Bleach system for Coolin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLV067 PV1 - Cooling Tower Side Strea DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLV076 PV2-Replace Gen Breaker Failur DIRCTELI 896 - 896 896 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY256 LG1 Ovation Migration & consol DIRCTELI 694 - 694 694 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY257 LG2 BTG Board Consolidation to DIRCTELI 302 - 302 302 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY304 LG2 480V Station Service Short DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY308 LG1 480V Station Service Feede DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY314 LG3 - CAIR - CAPITAL PROJECT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY331 LGC Oily Water Separator at Oi DIRCTELI 6,584 - 6,584 6,584 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY336 LG2 Boiler Penthouse Roof Addi DIRCTELI 194 - 194 194 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY344 LG3 Turbine Supervisory/Monito DIRCTELI 596 - 596 596 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY346 LG3 Cooling Water Heat Exchang DIRCTELI 164 - 164 164 - - - -
HUMAN RESOURCES ESI CP080 C6PPWLY364 LG2 Turbine Lube Oil Cooler Ad DIRCTELI 391 - 391 391 - - - -
HUMAN RESOURCES ESI CP080 C6PPWMA207 BW2 Standby Transformer #1 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWMA209 BW2 - CAIR - CAPITAL PROJECT DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWMA212 BW2 PSH Project DIRCTEMI 249 - 249 249 - - - -
HUMAN RESOURCES ESI CP080 C6PPWMA226 BW1 Fuel & Aux Air Cntrls Addi DIRCTEMI 5,783 - 5,783 5,783 - - - -
HUMAN RESOURCES ESI CP080 C6PPWMD155 GA-CAIR Project-Phase 2 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWMD164 GA1 Reverse Osmosis Purchase/I DIRCTEMI 137 - 137 137 - - - -
HUMAN RESOURCES ESI CP080 C6PPWNK194 MC3 Steam Seal Regulator Repla DIRCTENO 1,643 - 1,643 1,643 - - - -
HUMAN RESOURCES ESI CP080 C6PPWNK205 MC3 Replace 2 "P" Valves DIRCTENO 435 - 435 435 - - - -
HUMAN RESOURCES ESI CP080 C6PPWNK236 MC1 Replace Main Transformer F DIRCTENO 747 - 747 747 - - - -
8-466
ESI CP080 C6PPWNK238 DIRCTENO 1,768 - 1,768 1,768 - - - -
2011 TX Rate Case
HUMAN RESOURCES MC3 Turbine Vibration Monitori
HUMAN RESOURCES ESI CP080 C6PPWNK240 MC1 Replace Starting Transform DIRCTENO 691 - 691 691 - - - -
HUMAN RESOURCES ESI CP080 C6PPWNK241 MC1 Replace Aux Transformer Fi DIRCTENO 615 - 615 615 - - - -
HUMAN RESOURCES ESI CP080 C6PPWNK242 MC3 Replace Main Transformer F DIRCTENO 837 - 837 837 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C6PPWNK243 MC3 Aux Steam Manual Bypass DIRCTENO 561 - 561 561 - - - -
Page 26 of 88
HUMAN RESOURCES ESI CP080 C6PPWNZ015 PTC Retire & Demolish Patterso DIRCTENO 3,046 - 3,046 3,046 - - - -
HUMAN RESOURCES ESI CP080 C6PPWS0534 System Planning Pet Coke Repow DIRCTELI 4,588 - 4,588 4,588 - - - -
HUMAN RESOURCES ESI CP080 C6PPWS0616 WF4 Black Start Project DIRCTELI 1,223 - 1,223 1,223 - - - -
HUMAN RESOURCES ESI CP080 C6PPWS0628 SPO W-WOTAB CT Development Spe DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C6PPWS0783 Ninemile 6 Development DIRCTELI 207,718 - 207,718 207,718 - - - -
HUMAN RESOURCES ESI CP080 C6PPWS0880 SPO Calcasieu-EGSL DIRECTLG - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C6PPWS0984 SPO EGSL Purchase of Ouachita DIRECTLG 241 - 241 241 - - - -
HUMAN RESOURCES ESI CP080 C6PPWUA002 OPC-OUA010 Plant Storeroom DIRCTEAI 4,091 - 4,091 4,091 - - - -
HUMAN RESOURCES ESI CP080 C6PPWUA003 OUA012 - OUACHITA IT/TELCOM UP DIRCTEAI 342 - 342 342 - - - -
HUMAN RESOURCES ESI CP080 C6PPWUA006 OPC-OUA016 MIC Eval/Remediatio DIRCTEAI 8,111 - 8,111 8,111 - - - -
HUMAN RESOURCES ESI CP080 C6PPWUA010 OUA014-Ouachita Water Plant Up DIRCTEAI 3,260 - 3,260 3,260 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1214 WINTER STORM DL EAI DIST 01/26 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1218 WINTER STORM DL EAI DIST 02/08 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1222 STORM DL ARK DIST EAI 04/23/10 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1226 TORNADOES DL ARK DIST EAI 04/3 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1227 STORM DL ARK DIST EAI 05/14/10 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1244 STORM DL ARK DIST EAI 1/7/11 I DIRCTEAI 702 - 702 702 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1248 STORM DL ARK DIST EAI 4/3/11 DIRCTEAI 137 - 137 137 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1249 TORNADO DL EAI DIST 4/14/11 DIRCTEAI 157 - 157 157 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1250 STORM DL EAI DIST 4/19/11-4/24 DIRCTEAI 1,911 - 1,911 1,911 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ1251 TORNADOES DL EAI DIST 4/25/11 DIRCTEAI 19,727 - 19,727 19,727 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2432 STORM DMG ELI 1/4 - 1/5/10 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2437 Storm dmg La ELI 2 12 10 Snow DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2441 N La Tornado & Storms 4/23-4/2 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2443 STORM DMG ELI 5/1 thru 5/3/10 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2444 STM DMG TS Bonnie LA DIST OPS DIRCTELI 385 - 385 385 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2445 ELL DIST STORM 05/15 - 05/17/1 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2456 ELL DIST 08/11/10 TROPICAL DEP DIRCTELI 581 - 581 581 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2462 STORM DMG LA DIST ELL 1/8/11 I DIRCTELI 6,530 - 6,530 6,530 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2463 STORM DMG LA 2-1-11 DIRCTELI 436 - 436 436 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2467 STORM DMG LA DIST ISSUED 3/6/1 DIRCTELI 22 - 22 22 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2469 STORM DMG LA DIST ELL ISS 3/30 DIRCTELI 2,261 - 2,261 2,261 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2470 STORM DMG LA DIST ELL 4 4 - 4 DIRCTELI 1,180 - 1,180 1,180 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2471 STORM DMG LA ELL 4/15/11 - 4/1 DIRCTELI 113 - 113 113 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ2474 STORM Dmg ELL 4/25 to 4/27/11 DIRCTELI 10,849 - 10,849 10,849 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3179 EMI 01/28/10 Winter Storm Dist DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3180 EMI 02/11/10 Winter Storm Dist DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3183 EMI 04/24/10 Tornadoes Distr O DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3185 EMI 08/11/10 Trop Depress5 Dis DIRCTEMI 302 - 302 302 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3186 EMI MAY 2010 Storm Dist Ops-MS DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3189 EMI June 2010 Storm Distr Ops- DIRCTEMI 142 - 142 142 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3190 EMI July 2010 Storm Dist Ops-M DIRCTEMI 417 - 417 417 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3196 EMI November 2010 Storm Dist O DIRCTEMI 85 - 85 85 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3197 EMI Storm DistOps 12/31/10 Tor DIRCTEMI 177 - 177 177 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3198 EMI Storm Distr Ops 1/7/11Wint DIRCTEMI 18,400 - 18,400 18,400 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3199 EMI February 2011 Storm DistrO DIRCTEMI 164 - 164 164 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3202 EMI APRIL 2011 Storm Distr Ops DIRCTEMI 511 - 511 511 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3203 EMI Storm Distr Ops 4/15/11 DIRCTEMI 73 - 73 73 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3204 EMI StormTornadoes DistrOps 4/ DIRCTEMI 7,854 - 7,854 7,854 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3205 EMIStormMSRiverFlood DistrOp4/ DIRCTEMI 400 - 400 400 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ3207 EMI MAY 2011 Storm Distr Ops-M DIRCTEMI 100 - 100 100 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ4084 STORM DMG LA DIST OPS ENOI-5/1 DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ4085 STM DMG TS BONNIE LA DIST OPS DIRCTENO 181 - 181 181 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ4086 ENOI DIST 08/11/10 TROPICAL DE DIRCTENO 31 - 31 31 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ4088 STORM DMG LA DIST OPS ENOI ISS DIRCTENO 465 - 465 465 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ4089 STORM DMG LA DIST OPS ENOI ISS DIRCTENO 197 - 197 197 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ7207 Storm Dmg Dist TX H Ike 9/9/08 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ7219 Storm Dmg Dist ETI 5/14/10 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ7231 Storm Dmg Dist ETI 1/9/11 DIRECTTX 111 - 111 - 111 (111) - -
8-467
ESI CP080 C7PPSJ7232 DIRECTTX 111 - 111 - 111 (111) - -
2011 TX Rate Case
HUMAN RESOURCES Storm Dmg Dist ETI 2/1/11
HUMAN RESOURCES ESI CP080 C7PPSJ7234 Storm Dmg Dist ETI 4/26/11 DIRECTTX 355 - 355 - 355 (355) - -
HUMAN RESOURCES ESI CP080 C7PPSJ8399 STM DMG TS BONNIE LA DIST OPS DIRECTLG 208 - 208 208 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ8406 EGSI DIST 08/11/10 TROPICAL DE DIRECTLG 237 - 237 237 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 C7PPSJ8409 WINTER STORM DMG LA 2/3 TO 2/5 DIRECTLG 1,101 - 1,101 1,101 - - - -
Page 27 of 88
HUMAN RESOURCES ESI CP080 C7PPSJ8410 EGSL- Cold Front 3/5/11 - 3/6/ DIRECTLG 8 - 8 8 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ8412 STORM DMG LA EGSL 3/29 - 3/31/ DIRECTLG 658 - 658 658 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ8413 STORM DMG LA DIST EGSL 4 4 - 4 DIRECTLG 1,558 - 1,558 1,558 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ8414 STORM DMG LA EGSL 4/15/11 - 4/ DIRECTLG 4 - 4 4 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ8415 STM DMG LA EGSL 4/25 - 4/27/11 DIRECTLG 787 - 787 787 - - - -
HUMAN RESOURCES ESI CP080 C7PPSJ8417 STM DMG EGSL 6/4/11 - 6/9/11 DIRECTLG 222 - 222 222 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 C8PPD40233 E Jackson Repl 6E01&08 failed DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPJS1037 Line 731 Addis to Big Cajun DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPJS1046 Houma-Ashland-Chauvin Storm Re DIRCTELI 134 - 134 134 - - - -
HUMAN RESOURCES ESI CP080 C8PPJS1076 Line 392 Addis to Wilbert DIRECTLG 88 - 88 88 - - - -
HUMAN RESOURCES ESI CP080 C8PPTGA228 Helena South Install Environ DIRCTEAI 197 - 197 197 - - - -
HUMAN RESOURCES ESI CP080 C8PPTGA246 Newport Rpl storm damaged B325 DIRCTEAI 336 - 336 336 - - - -
HUMAN RESOURCES ESI CP080 C8PPTL4472 North La Storm L181 Perrvll- DIRCTELI 323 - 323 323 - - - -
HUMAN RESOURCES ESI CP080 C8PPTL4473 NLA Storm10 L212 Tallulah-Dar DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTL5496 Replace Storm Damages DIRCTEAI 7,603 - 7,603 7,603 - - - -
HUMAN RESOURCES ESI CP080 C8PPTLA220 Storm Repair Hayti South - Jim DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTS2064 Bohemia Sub Katrina - remove DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTS2066 Empire Sub Remove Transformer DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTSA428 Hayti So -Change Bus Node DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTSA696 PB Watson Chap Sub Rpl Fld Br DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTSA823 Shoffner Sub Repl 161 Bus & E DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTSJ002 Keith Lake - Rebuild DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 C8PPTSP119 Gulfrich-Relays MOS AC (Ike) DIRECTTX 2,086 - 2,086 - 2,086 (2,086) - -
HUMAN RESOURCES ESI CP080 C8PPTSP164 Neches Station Switchyard (Ike DIRECTTX 10,543 - 10,543 - 10,543 (10,543) - -
HUMAN RESOURCES ESI CP080 E1PCD10064 DISTR WK MGMT-SUBST AOR/COS/SF CUSEOPCO 62 - 62 53 9 - (0) 9
HUMAN RESOURCES ESI CP080 E1PCN01611 U1-General Outage Support DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PCN01637 U1-In/Out Processing DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PCN01638 U1-Maintenance Support DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PCN01701 U2-General Outage Support DIRCANOC 1,345 - 1,345 1,345 - - - -
HUMAN RESOURCES ESI CP080 E1PCN01702 U2-Refueling & Fuel Handling DIRCANOC 397 - 397 397 - - - -
HUMAN RESOURCES ESI CP080 E1PCN01727 U2-In/Out Processing DIRCANOC 849 - 849 849 - - - -
HUMAN RESOURCES ESI CP080 E1PCN01738 U2-Alloy 600 Project DIRCANOC 403 - 403 403 - - - -
HUMAN RESOURCES ESI CP080 E1PCN07533 FLOW ACCELERATED CORROSION DIRCTRBS 629 - 629 629 - - - -
HUMAN RESOURCES ESI CP080 E1PCN07540 OUTAGE IN/OUT PROCESSING DIRCTRBS 539 - 539 539 - - - -
HUMAN RESOURCES ESI CP080 E1PCN07552 REFUELNG/FUEL HANDLNG DIRCTRBS 1,904 - 1,904 1,904 - - - -
HUMAN RESOURCES ESI CP080 E1PCN07564 OUTAGE SUPPORT ACTIVITIES DIRCTRBS 3,289 - 3,289 3,289 - - - -
HUMAN RESOURCES ESI CP080 E1PCN07575 HEAT EXCHANGER MAINTENANCE/TES DIRCTRBS 888 - 888 888 - - - -
HUMAN RESOURCES ESI CP080 E1PCN07578 INSERVICE INSPECTION/IWE-IWL P DIRCTRBS 1,461 - 1,461 1,461 - - - -
HUMAN RESOURCES ESI CP080 E1PCN08322 OUTAGE IN-PROCESS / OUT-PROCES DIRCTWF3 435 - 435 435 - - - -
HUMAN RESOURCES ESI CP080 E1PCN08323 OUTAGE SUPPORT ACTIVITIES DIRCTWF3 (354) - (354) (354) - - - -
HUMAN RESOURCES ESI CP080 E1PCN08358 ALLOY 600 PROJECT DIRCTWF3 3,791 - 3,791 3,791 - - - -
HUMAN RESOURCES ESI CP080 E1PCN25040 NUCLEAR BUSINESS DEVELOPMENT DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PCNN5413 NUCLEAR BUSINESS DEVELOPMENT DIRECT14 216,538 - 216,538 216,538 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56015 CUSTOM SALES & SERVICE UNIT - CUSESOUT 214,591 - 214,591 214,591 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56025 CUSTOM SALES & SERVICE UNIT- M DIRCTELI 23,725 - 23,725 23,725 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56220 Sales & Mktg - EAI DIRCTEAI 3,776 - 3,776 3,776 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56221 Sales & Mktg - EMI DIRCTEMI 5,408 - 5,408 5,408 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56222 Sales & Mktg - ELL DIRCTELI 8,592 - 8,592 8,592 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56223 Sales & Mktg - ENOI DIRCTENO 5,975 - 5,975 5,975 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56224 Sales & Mktg - EGSI-TX DIRECTTX 3,518 - 3,518 - 3,518 - (7) 3,511
HUMAN RESOURCES ESI CP080 E1PCR56225 Sales & Mktg - EGSI - LA DIRECTLG 3,461 - 3,461 3,461 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56226 Sales & Mktg - ALL JURIS MACCTALL 483,779 - 483,779 415,453 68,327 - (136) 68,191
HUMAN RESOURCES ESI CP080 E1PCR56320 DATALINK - EAI DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PCR56324 DATALINK - EMI DIRCTEMI 72 - 72 72 - - - -
HUMAN RESOURCES ESI CP080 E1PCR56325 DATALINK - EGSLA DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PCR56326 DATALINK - ALL JURISDICTIONS MACCTXTX 784 - 784 784 - - - -
HUMAN RESOURCES ESI CP080 E1PCR73451 TRAINING & PROCESS IMPROVEMENT DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PCR73457 TRAINING & PROCESS IMPROVEMENT CUSTCALL 260,540 - 260,540 232,114 28,426 - (58) 28,369
HUMAN RESOURCES ESI CP080 E1PCT00210 JENNINGS MANUFACTURED GAS PLAN DIRECTLG 394 - 394 394 - - - -
8-468
ESI CP080 E1PCZW0581 DIRECTLG 1,344 - 1,344 1,344 - - - -
2011 TX Rate Case
HUMAN RESOURCES LA STA -GSU ROAD REPAIRS & WE
HUMAN RESOURCES ESI CP080 E1PP591954 Reactor Vessel Inspections DIRECT7A - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PP591SHR Shared Resources DIRECT7A - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PPADWEAM Analytic/Decision Support-EAM DIRECTXU 1,216 - 1,216 1,216 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 E1PPAVIANS Manage Avian Program Exp ESI CUSEOPCO 1,388 - 1,388 1,183 206 - (0) 206
Page 28 of 88
HUMAN RESOURCES ESI CP080 E1PPEFF003 EAI ENERGY EFFCNCY NON-INCREME DIRCTEAI 12,181 - 12,181 12,181 - - - -
HUMAN RESOURCES ESI CP080 E1PPEFF014 EAI ENERGY EFFCNCYAgri IrrigNo DIRCTEAI 3,735 - 3,735 3,735 - - - -
HUMAN RESOURCES ESI CP080 E1PPEFF015 EAI ENERGY EFFCNCYAgri Irrig I DIRCTEAI 472 - 472 472 - - - -
HUMAN RESOURCES ESI CP080 E1PPN01744 U2-Switchyard/Transformers >13 DIRCANOC 283 - 283 283 - - - -
HUMAN RESOURCES ESI CP080 E1PPN09152 SWITCHYARD/TRANSFORMERS >13 8 DIRCTRBS 386 - 386 386 - - - -
HUMAN RESOURCES ESI CP080 E1PPNG6772 OUTAGE GENERAL SUPPORT DIRCTSER - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 E1PPNG6774 OUTAGE TRAINING AND INPROCESSI DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PPNG6789 OUTAGE REFUEL & FUEL HANDLING DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PPNG6794 OUTAGE NDE NON-DESTRUCTIVE TE DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PPNG6830 OUTAGE TURBINE GENERATOR MAINT DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PPNG6832 OUTAGE MECHANICAL MAINTENANCE DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 E1PPNXCRP1 Unwind - Employee DIRECTNI 8,625 - 8,625 8,625 - - - -
HUMAN RESOURCES ESI CP080 E1PPNXCRP2 Unwind - office DIRECTNI 1,519 - 1,519 1,519 - - - -
HUMAN RESOURCES ESI CP080 E1PPR56227 Sales & Mktg -A l excl TX MACCTXTX 2,574 - 2,574 2,574 - - - -
HUMAN RESOURCES ESI CP080 E2PPLG11DA Logistics Jan 2011 DIST Ark DIRCTEAI 20 - 20 20 - - - -
HUMAN RESOURCES ESI CP080 E2PPLG11DL Logistics Jan 2011 DIST ELL DIRCTELI 130 - 130 130 - - - -
HUMAN RESOURCES ESI CP080 E2PPLG11DM Logistics Jan 2011 DIST Miss DIRCTEMI 213 - 213 213 - - - -
HUMAN RESOURCES ESI CP080 E2PPLG11TL Logistics Jan 2011 TRN ELL DIRCTELI 2 - 2 2 - - - -
HUMAN RESOURCES ESI CP080 E2PPLG11TM Logistics Jan 2011 TRN Miss DIRCTEMI 6 - 6 6 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ1221 T-Grid Storm Damage EAI 1/26/1 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ1253 T-Grid Storm Dam EAI4/19/11-4/ DIRCTEAI 485 - 485 485 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ1255 T-Grid Storm Tornadoes EAI 4/2 DIRCTEAI 2,788 - 2,788 2,788 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ2447 T-Grid Storm O&M ELL 1/7/201 I DIRCTELI 892 - 892 892 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ2478 T-Grid Storm - ELL 4/25 - 4/27 DIRCTELI 1,124 - 1,124 1,124 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ2483 T-Grid Storm # for ELL 5/10/20 DIRCTELI 151 - 151 151 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ3184 T-Grid 4/24/10 Tornadoes EMI DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ3188 T-Grid Storm Damage EMI 1/7/11 DIRCTEMI 2,117 - 2,117 2,117 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ3206 T-Grid Storm Tornadoes EMI 4/2 DIRCTEMI 1,717 - 1,717 1,717 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ3208 T-Grid Storm MSRiverFloodEMI4/ DIRCTEMI 5,070 - 5,070 5,070 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ8387 Trans-HURRICANE IKE - ETI 9/11 DIRECTTX 22 - 22 - 22 (22) - -
HUMAN RESOURCES ESI CP080 E2PPSJ8421 T-Grid Storm EGSL 5/10/11 FLOO DIRECTLG 435 - 435 435 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJ8422 T-Grid Storm # for EGSL 060511 DIRECTLG 350 - 350 350 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJCIP1 Contractor Invoice Processing DIRCTESI 6,309 - 6,309 6,309 - - - -
HUMAN RESOURCES ESI CP080 E2PPSJSCC1 System Command Center costs DIRCTESI (0) - (0) (0) - - - -
HUMAN RESOURCES ESI CP080 E2PPWJ0081 ELL Hurricane Gustav Storm Cos DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 E2PPWJ0089 EGSI LA Hurricane Gustav Storm DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 E2PPWJ0104 EGSI TX Hurricane Ike DIRECTTX 224 - 224 - 224 (224) - -
HUMAN RESOURCES ESI CP080 E2PPWJ0106 HURICANE IKE_SABINE COMMON_RES DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 E2PPWJ0117 RXC Storm Damage Clean Up DIRCTEMI 1,497 - 1,497 1,497 - - - -
HUMAN RESOURCES ESI CP080 E2PPWJ0121 RX4 Turb-Gen Storm Repairs DIRCTEMI 3,731 - 3,731 3,731 - - - -
HUMAN RESOURCES ESI CP080 F3PC380303 CONTINGENCY PLANNING DIRECT57 5,131 - 5,131 5,131 - - - -
HUMAN RESOURCES ESI CP080 F3PC380430 Force on Force Expenditures DIRECT57 7,882 - 7,882 7,882 - - - -
HUMAN RESOURCES ESI CP080 F3PC390000 DEFAULT PAYROLL PILGRIM DIRECT57 3,154 - 3,154 3,154 - - - -
HUMAN RESOURCES ESI CP080 F3PC4B1115 E-PLAN - VERMONT YANKEE DIRECT72 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PC4B1120 PUBLIC AFFAIRS - VERMONT YANKE DIRECT72 3,547 - 3,547 3,547 - - - -
HUMAN RESOURCES ESI CP080 F3PC4R9083 TRITIUM INFORMATION REVIEW DIRECT72 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PC6H0025 NORTHEAST NUC MGT OVERSIGHT- 4 DIRCTENU 445 - 445 445 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H0026 NORTHEAST MGMT OVERSITE IP2/IP SPL77N7A 67,664 - 67,664 67,664 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H0028 ENN NUC MGT OVERSIGHT (1/3 IP S7778N7A 849 - 849 849 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H0048 PWR Plant Support DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PC6H0049 BWR Plant Support DIRCTENU 899 - 899 899 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H00IP DIRECT SUPPORT TO IP3 DIRECT77 59,230 - 59,230 59,230 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H00JF DIRECT SUPPORT TO JAF DIRECT78 56,866 - 56,866 56,866 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H00NE 100% NEW ENGLAND (50% VY/ 50% DIRCTENU 372 - 372 372 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H00PN DIRECT SUPPORT TO PILGRIM NPS DIRCTENU 56,855 - 56,855 56,855 - - - -
HUMAN RESOURCES ESI CP080 F3PC6H00VY VERMONT YANKEE 100% DIRCTENU 119,845 - 119,845 119,845 - - - -
HUMAN RESOURCES ESI CP080 F3PC6HENNE ENN EQUAL SPLIT DIRCTENU 374,162 - 374,162 374,162 - - - -
HUMAN RESOURCES ESI CP080 F3PC6HPNPS DIRECT SUPPORT TO PILGRIM - LE DIRECT57 1,136 - 1,136 1,136 - - - -
HUMAN RESOURCES ESI CP080 F3PCC08500 Executive VP Operations ASSTSALL 2,066 - 2,066 1,856 210 - (0) 210
8-469
ESI CP080 F3PCC14900 DIRCTETR 83,704 - 83,704 83,704 - - - -
2011 TX Rate Case
HUMAN RESOURCES EXPENSES-CHAIRMAN ENTERGY
HUMAN RESOURCES ESI CP080 F3PCC31255 OPERATIONS-OFFICE OF THE CEO ASSTSALL 253,250 - 253,250 228,156 25,094 - (50) 25,044
HUMAN RESOURCES ESI CP080 F3PCC31256 LEADERSHIP CONFERENCE EMPLOYAL 306 - 306 292 14 - (0) 14
HUMAN RESOURCES ESI CP080 F3PCCDVCCN PROJECT GUMBO CUSGOPCO 611 - 611 611 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCCDVDAT CORPORATE DEVELOPMENT DATA ROO LVLSVCAL 6,130 - 6,130 5,549 582 - (1) 581
Page 29 of 88
HUMAN RESOURCES ESI CP080 F3PCCDVETR CORP DEV-ANALYSIS STRATEGIC ME ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCCE0129 CORPORATE SUSTAINABILITY STRAT CAPAOPCO 14,044 - 14,044 12,526 1,518 - (3) 1,515
HUMAN RESOURCES ESI CP080 F3PCCE0193 CORP ENVIORNMENTAL SPECIAL PRO CAPAOPCO 2,557 - 2,557 2,281 276 - (1) 276
HUMAN RESOURCES ESI CP080 F3PCCEIE01 CORP ENVIRONMENTAL INITIATIVES CAPAOPCO 5,114 - 5,114 4,561 553 - (1) 552
HUMAN RESOURCES ESI CP080 F3PCCEIEU2 CORP ENV INITIATIVES-EXTERNAL DIRCTENU 2,557 - 2,557 2,557 - - - -
HUMAN RESOURCES ESI CP080 F3PCCEII01 CORP ENVIRONMENTAL INITIATIVES CAPAOPCO 5,114 - 5,114 4,561 553 - (1) 552
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCCEIIU2 CORP ENV INITIATIVES-INTERNAL DIRCTENU 2,557 - 2,557 2,557 - - - -
HUMAN RESOURCES ESI CP080 F3PCCEP001 CORPORATE ENVIRONMENTAL POLICY CAPAOPCO 99,493 - 99,493 88,736 10,756 (2,922) (16) 7,818
HUMAN RESOURCES ESI CP080 F3PCCEPLOU CONSUMER ED PROGRAMS - LOUISIA CUSELGLA 56 - 56 56 - - - -
HUMAN RESOURCES ESI CP080 F3PCCEPNEW CONSUMER ED PROGRAMS N O DIRCTENO 3,429 - 3,429 3,429 - - - -
HUMAN RESOURCES ESI CP080 F3PCCEPU02 CORP ENV POLICY - UNREGULATED DIRCTENU 3,431 - 3,431 3,431 - - - -
HUMAN RESOURCES ESI CP080 F3PCCFOENN CFO OPERATIONS - ENTERGY NUCLE DIRCTENU 108 - 108 108 - - - -
HUMAN RESOURCES ESI CP080 F3PCCPM001 CORPORATE PERFORMANCE MANAGEME ASSTSALL 183,486 - 183,486 165,257 18,229 - (37) 18,192
HUMAN RESOURCES ESI CP080 F3PCCRPEEI CORPORATE REPORTING - EEI ASSTNREG 9,849 - 9,849 9,849 - - - -
HUMAN RESOURCES ESI CP080 F3PCCRPEIH CORP RPTG ANALYSIS & POLICY FO DIRECT22 795 - 795 795 - - - -
HUMAN RESOURCES ESI CP080 F3PCCRPEIL CORPORATE REPORTING - EIL DIRECT22 12,349 - 12,349 12,349 - - - -
HUMAN RESOURCES ESI CP080 F3PCCRPENI CORP RPTG ANALYSIS & POLICY FO DIRECT14 32 - 32 32 - - - -
HUMAN RESOURCES ESI CP080 F3PCCRPENU CORP REPORTING ANALYSIS & POL DIRCTENU 4,875 - 4,875 4,875 - - - -
HUMAN RESOURCES ESI CP080 F3PCCSE060 SAFETY & ENVIRONMENTAL SUPPORT EMPLOYAL 57,231 - 57,231 54,516 2,715 - (5) 2,709
HUMAN RESOURCES ESI CP080 F3PCCSE075 SAFETY & ENVIRNMNTL COMPLIANCE CUSEOPCO 13,750 - 13,750 11,720 2,030 - (4) 2,026
HUMAN RESOURCES ESI CP080 F3PCCSPEAI SYSTEM PLANNING - EAI DIRCTEAI 4,878 - 4,878 4,878 - - - -
HUMAN RESOURCES ESI CP080 F3PCCSPEEI SYSTEM PLANNING - NONREG - EEI ASSTNREG 2,995 - 2,995 2,995 - - - -
HUMAN RESOURCES ESI CP080 F3PCCSPELI SYSTEM PLANNING - ELI DIRCTELI 5,736 - 5,736 5,736 - - - -
HUMAN RESOURCES ESI CP080 F3PCCSPEMI SYSTEM PLANNING - EMI DIRCTEMI 495 - 495 495 - - - -
HUMAN RESOURCES ESI CP080 F3PCCSPENO SYSTEM PLANNING - ENOI DIRCTENO 6,244 - 6,244 6,244 - - - -
HUMAN RESOURCES ESI CP080 F3PCCSPGSL SYSTEM PLANNING - EGSI-LA DIRECTLG 2,822 - 2,822 2,822 - - - -
HUMAN RESOURCES ESI CP080 F3PCCSPGST SYSTEM PLANNING - EGSI-TX DIRECTTX 6,524 - 6,524 - 6,524 - (13) 6,511
HUMAN RESOURCES ESI CP080 F3PCCSPSYS SYSTEM PLANNING AND STRATEGIC ASSTSALL 745 - 745 674 71 - (0) 71
HUMAN RESOURCES ESI CP080 F3PCCSPUTI SYSTEM PLANNING & STRATEGIC AD LOADOPCO 316,295 - 316,295 267,283 49,011 - (100) 48,912
HUMAN RESOURCES ESI CP080 F3PCD10006 FIELD DEVELOPMENT CUSTEGOP 341 - 341 294 47 - (0) 47
HUMAN RESOURCES ESI CP080 F3PCD10010 PROGRAM MANAGEMENT - O&M CUSTEGOP 291 - 291 251 40 - (0) 40
HUMAN RESOURCES ESI CP080 F3PCD10033 SSS PRELIMINARY PLANNING SCOP CUSTEGOP 15 - 15 13 2 - (0) 2
HUMAN RESOURCES ESI CP080 F3PCD10036 MGR GEN & ADMIN - DISTR SYSTEM CUSTEGOP 32,656 - 32,656 28,144 4,512 - (9) 4,503
HUMAN RESOURCES ESI CP080 F3PCD10038 MGR GEN & ADMIN SYSTEM & PROC CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCD10039 GEN & ADMIN - CUSTOMER SERVICE CUSTEGOP 31,693 - 31,693 27,317 4,376 - (9) 4,367
HUMAN RESOURCES ESI CP080 F3PCD10049 REGULATED RETAIL SYSTEMS - O&M CUSTEGOP 8,417 - 8,417 7,256 1,161 - (3) 1,159
HUMAN RESOURCES ESI CP080 F3PCD10077 REGULATORY AFFAIRS WORLDOX IMP DIRCTENO 240 - 240 240 - - - -
HUMAN RESOURCES ESI CP080 F3PCD10105 CUSTOMER CARE SYSTEM SUPPORT CUSEGXTX 56,647 - 56,647 56,647 - - - -
HUMAN RESOURCES ESI CP080 F3PCDG0004 OPERATOR QUAL DEVELOP & TRAIN DIRCTENO 2,980 - 2,980 2,980 - - - -
HUMAN RESOURCES ESI CP080 F3PCDG0005 OPERATOR QUAL DEVELOP & TRAIN DIRECTLG 11,921 - 11,921 11,921 - - - -
HUMAN RESOURCES ESI CP080 F3PCE01591 MISC FERC REG COMM EXP LOADOPCO 94,911 - 94,911 80,192 14,719 - (30) 14,689
HUMAN RESOURCES ESI CP080 F3PCE01601 FERC - OPEN ACCESS TRANSMISSIO LOADOPCO 60,811 - 60,811 51,353 9,458 - (19) 9,439
HUMAN RESOURCES ESI CP080 F3PCE12802 FERC - SERI RATE CASE DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCE13100 GEN CORP LEGAL ENTERGY CORP DIRCTETR 266,155 - 266,155 266,155 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13240 EOI GEN COUNSEL - LEGAL SUPPOR DIRCTEOI 19,983 - 19,983 19,983 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13241 GEN COUNSEL - GGNS LEGAL DIRCTEOI 3,546 - 3,546 3,546 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13243 GEN COUNSEL - W3 LEGAL DIRCTEOI 7,363 - 7,363 7,363 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13248 O/S LEGAL FEES - RIVERBEND DIRCTEOI 16,659 - 16,659 16,659 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13321 ESI GENERAL LEGAL ADVICE LVLSVCAL 459,342 - 459,342 415,721 43,621 - (86) 43,535
HUMAN RESOURCES ESI CP080 F3PCE13401 SYSTEM LEGAL ADVICE- EMPL LIT EMPLOREG 31,234 - 31,234 29,231 2,004 - (5) 1,999
HUMAN RESOURCES ESI CP080 F3PCE13610 GEN LEGAL SVCS FOR ENOI DIRCTENO 72 - 72 72 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13630 GEN LEGAL SVCS FOR EMI DIRCTEMI 48 - 48 48 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13802 GENERAL LEGAL SERVICES - NON-R ASSTNREG 2,132 - 2,132 2,132 - - - -
HUMAN RESOURCES ESI CP080 F3PCE13804 GENERAL LEGAL COUNSEL - ETLLC DIRECT66 5,125 - 5,125 5,125 - - - -
HUMAN RESOURCES ESI CP080 F3PCE14420 REGULATORY AFFAIRS - EAI DIRCTEAI 131,334 - 131,334 131,334 - - - -
HUMAN RESOURCES ESI CP080 F3PCE14423 REGULATORY AFFAIRS - EMI DIRCTEMI 66,236 - 66,236 66,236 - - - -
HUMAN RESOURCES ESI CP080 F3PCE14987 FGA-Climate/Environmental ASSTSALL 11,902 - 11,902 10,719 1,183 (1,183) - -
HUMAN RESOURCES ESI CP080 F3PCE75021 SYSTEM GOVERNMENTAL AFFAIRS -- ASSTSALL 85,397 - 85,397 76,899 8,498 (8,498) - -
HUMAN RESOURCES ESI CP080 F3PCE99741 Utl Ops ECI & 6-Sigma Improve CUSEOPCO - - - - - - - -
8-470
ESI CP080 F3PCE99750 CUSELGLA 107,519 - 107,519 107,519 - - - -
2011 TX Rate Case
HUMAN RESOURCES PRES- ENT LA-GEN'L OPS-ELI/EG
HUMAN RESOURCES ESI CP080 F3PCE99765 PRESIDENT-EMI-GENERAL OPERATIO DIRCTEMI 10,113 - 10,113 10,113 - - - -
HUMAN RESOURCES ESI CP080 F3PCE99795 GROUP PRES - UTILITY OPERATION CUSTEGOP 134,908 - 134,908 116,270 18,638 - (38) 18,600
HUMAN RESOURCES ESI CP080 F3PCENODIV ENO DIVERSITY PROGRAM DIRCTENO 140 - 140 140 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCEPMCOM ELECTRONIC SUPPLY CHAIN BUS O SCPSPALL 29,840 - 29,840 26,159 3,681 (1,588) (5) 2,088
Page 30 of 88
HUMAN RESOURCES ESI CP080 F3PCES6002 FINANCIAL/OPS MANAGEMENT OF ES DIRECT6H 1,899 - 1,899 1,899 - - - -
HUMAN RESOURCES ESI CP080 F3PCF05700 CORPORATE PLANNING & ANALYSIS ASSTSALL 5,168 - 5,168 4,643 525 - (1) 524
HUMAN RESOURCES ESI CP080 F3PCF07300 CORP PLANNING & ANALYSIS- REGU CUSTEGOP 210,358 - 210,358 181,310 29,048 - (61) 28,987
HUMAN RESOURCES ESI CP080 F3PCF10411 EAI -TAX SERVICES DIRCTEAI 90,988 - 90,988 90,988 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10412 EOI TAX SERVICES DIRCTEOI 7,340 - 7,340 7,340 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10413 EPI-TAX SERVICES DIRECT09 4,575 - 4,575 4,575 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCF10414 ESI TAX SERVICES LVLSVCAL 44,158 - 44,158 39,961 4,197 - (8) 4,188
HUMAN RESOURCES ESI CP080 F3PCF10415 ELI - TAX SERVICES DIRCTELI 128,596 - 128,596 128,596 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10416 EMI-TAX SERVICES DIRCTEMI 58,420 - 58,420 58,420 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10417 ENOI-TAX SERVICES DIRCTENO 131,780 - 131,780 131,780 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10418 SERI-TAX SERVICES DIRCTEOI 48,073 - 48,073 48,073 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10419 SFI-TAX SERVICES OWNISFI 7,959 - 7,959 7,959 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10420 EC-TAX SERVICES DIRCTETR 60,204 - 60,204 60,204 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10427 ENTERGY TECHNOLOGY COMPANY - G DIRECT62 3,252 - 3,252 3,252 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10435 EHI - GENERAL TAX ADVISORY DIRECT45 698 - 698 698 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10437 ETHC - GENERAL TAX ADVISORY DIRECT60 1,660 - 1,660 1,660 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10439 ENGC - GENERAL TAX ADVISORY DIRECT57 33,346 - 33,346 33,346 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10442 TAX SERVICES - EEI (CORP) DIRCTEEI 11,332 - 11,332 11,332 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10445 ENTERGY CONSOLIDATED TAX SERVI ASSTSALL 893,438 - 893,438 804,686 88,752 - (181) 88,571
HUMAN RESOURCES ESI CP080 F3PCF10448 ENTERGY OPERATING COMPANIES TA CUSTEGOP 173,571 - 173,571 149,586 23,985 - (48) 23,937
HUMAN RESOURCES ESI CP080 F3PCF10600 N Y TAX SERVICES - IP2 IP3 DIRCTENU 9,381 - 9,381 9,381 - - - -
HUMAN RESOURCES ESI CP080 F3PCF10610 ENT NUCLEAR NE-IP2 IP3 JAF EVY DIRCTENU 105,657 - 105,657 105,657 - - - -
HUMAN RESOURCES ESI CP080 F3PCF15260 IT - BUSINESS & PROJECT SUPPOR CAPAOPCO 150 - 150 133 16 - (0) 16
HUMAN RESOURCES ESI CP080 F3PCF20001 CASH MANAGEMENT - EAI DIRCTEAI 4,526 - 4,526 4,526 - - - -
HUMAN RESOURCES ESI CP080 F3PCF20990 OPERATIONS EXEC VP & CFO ASSTSALL 163,386 - 163,386 147,160 16,226 - (33) 16,193
HUMAN RESOURCES ESI CP080 F3PCF21600 CORP RPTG ANALYSIS & POLICY AL GENLEDAL 513,243 - 513,243 482,745 30,498 - (62) 30,437
HUMAN RESOURCES ESI CP080 F3PCF22310 EAI FINANCIAL PLANNING DIRCTEAI 14,626 - 14,626 14,626 - - - -
HUMAN RESOURCES ESI CP080 F3PCF22320 ELI FINANCIAL PLANNING DIRCTELI 20,582 - 20,582 20,582 - - - -
HUMAN RESOURCES ESI CP080 F3PCF22330 EMI FINANCIAL PLANNING DIRCTEMI 5,090 - 5,090 5,090 - - - -
HUMAN RESOURCES ESI CP080 F3PCF22340 ENOI FINANCIAL PLANNING DIRCTENO 3,405 - 3,405 3,405 - - - -
HUMAN RESOURCES ESI CP080 F3PCF22350 SERI FINANCIAL PLANNING DIRCTEOI 5,546 - 5,546 5,546 - - - -
HUMAN RESOURCES ESI CP080 F3PCF22495 ENTERGY COMMON STOCK ADMIN DIRCTETR 7,740 - 7,740 7,740 - - - -
HUMAN RESOURCES ESI CP080 F3PCF22511 IR - GENERAL INQUIRIES & MAIL DIRCTETR 227,333 - 227,333 227,333 - - - -
HUMAN RESOURCES ESI CP080 F3PCF22514 MEETINGS ANALYSTS/INVESTORS/SH DIRCTETR 14,672 - 14,672 14,672 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23033 GENERAL ACCOUNTING - ESI LVLSVCAL 160,957 - 160,957 145,664 15,293 - (31) 15,262
HUMAN RESOURCES ESI CP080 F3PCF23273 GA SFI - FUEL OIL OWNISFI 11,408 - 11,408 11,408 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23425 ACCOUNTS PAYABLE PROCESSING APTRNALL 308,949 - 308,949 283,179 25,769 (320) (53) 25,396
HUMAN RESOURCES ESI CP080 F3PCF23428 TREASURY SYSTEMS BNKACCTA 7,923 - 7,923 7,734 189 - (0) 188
HUMAN RESOURCES ESI CP080 F3PCF23442 PAYROLL PROCESSING PRCHKALL 185,204 - 185,204 176,216 8,988 - (18) 8,969
HUMAN RESOURCES ESI CP080 F3PCF2380G BUSINESS EVENT PROCESSING-ENUC DIRCTENU 2,073 - 2,073 2,073 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23915 CORP REPORTING ANALYSIS & POLI DIRCTEAI 54,352 - 54,352 54,352 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23916 EAI BUSNSS EVENT DATA PROCSING DIRCTEAI 11,111 - 11,111 11,111 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23917 EAI CO-OWNER BILLINGS DIRCTEAI 2,248 - 2,248 2,248 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23920 CORP REPORTING ANALYSIS & POLI DIRCTELI 9,775 - 9,775 9,775 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23921 ELI BUSINS EVENT DATA PROCSING DIRCTELI 28,801 - 28,801 28,801 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23922 EMI BUSNSS EVENT DATA PROCSING DIRCTEMI 7,910 - 7,910 7,910 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23923 ENGC BSINSS EVENT DATA PROCSIN DIRECT57 899 - 899 899 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23925 CORP REPORTING ANALYSIS & POLI DIRCTEMI 40,122 - 40,122 40,122 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23926 ENOI BSNS EVENT DATA PROCSING DIRCTENO 8,241 - 8,241 8,241 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23928 SYSTEM ENERGY GRAND GULF CO-OW DIRCTEOI 1,768 - 1,768 1,768 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23930 CORP REPORTING ANALYSIS & POLI DIRCTENO 30,624 - 30,624 30,624 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23931 MISC ACCOUNTS RECVBL - PEOPLES ARTRNALL 134,344 - 134,344 119,582 14,762 - (30) 14,732
HUMAN RESOURCES ESI CP080 F3PCF23935 CORP REPORTING ANALYSIS & POLI DIRCTETR 3,873 - 3,873 3,873 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23936 MANAGE CASH BNKACCTA 87,497 - 87,497 85,664 1,833 - (4) 1,829
HUMAN RESOURCES ESI CP080 F3PCF23941 BUSINESS EVENT PROCESSING-ACCT APTRNALL 14,058 - 14,058 12,888 1,169 - (2) 1,167
HUMAN RESOURCES ESI CP080 F3PCF23942 BUSINESS EVENT PROCESSING - PA PRCHKALL 26,243 - 26,243 24,970 1,273 - (3) 1,271
HUMAN RESOURCES ESI CP080 F3PCF23943 BUSINESS EVENT PROCESS - EAI DIRCTEAI 2,000 - 2,000 2,000 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23944 BUSINESS EVENT PROCESS - ELI DIRCTELI 1,889 - 1,889 1,889 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23945 ACCOUNTING SERVICES - EOI DIRCTEOI 94 - 94 94 - - - -
8-471
ESI CP080 F3PCF23946 DIRCTEOI 749 - 749 749 - - - -
2011 TX Rate Case
HUMAN RESOURCES BUSINESS EVENT PROCESSING - EO
HUMAN RESOURCES ESI CP080 F3PCF23947 BUSINESS EVENT PROCESS - EMI DIRCTEMI 1,783 - 1,783 1,783 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23948 BUSINESS EVENT PROCESS - ENOI DIRCTENO 2,012 - 2,012 2,012 - - - -
HUMAN RESOURCES ESI CP080 F3PCF2394L BUSINESS EVENT PROCESSING - EW DIRECT4L 5,846 - 5,846 5,846 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCF23950 CORP REPORTING ANALYSIS & POLI DIRECT09 51 - 51 51 - - - -
Page 31 of 88
HUMAN RESOURCES ESI CP080 F3PCF23951 BUSINESS EVENT PROCESS - RETAI DIRCTEAI 12,969 - 12,969 12,969 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23952 BUSINESS EVENT PROCESS - RETAI DIRCTELI 13,995 - 13,995 13,995 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23953 BUSINESS EVENT PROCESS - RETAI DIRCTEMI 7,132 - 7,132 7,132 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23954 BUSINESS EVENT PROCESS - RETAI DIRCTENO 10,614 - 10,614 10,614 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23957 BUSINESS EVENT PROCESSING - ES LVLSVCAL 9,657 - 9,657 8,738 918 - (2) 916
HUMAN RESOURCES ESI CP080 F3PCF23958 BUSINESS EVENT PROCESSING - EP DIRECT09 11,213 - 11,213 11,213 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCF23959 BUSINESS EVENT PROCESSING - EE DIRCTEEI 1,434 - 1,434 1,434 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23961 BUSINESS EVENT PROCESSING - SF OWNISFI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCF23962 BUSINESS EVENT PROCESSING - ET DIRCTETR - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCF23964 CORP REPORTING ANALYSIS & POLI DIRCTEOI 605 - 605 605 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23965 ACCOUNTING SERVICES- SERI DIRCTEOI 6,076 - 6,076 6,076 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23966 CORP REPORTING ANALYSIS & POLI DIRCTEOI 192 - 192 192 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23967 BUSINESS EVENT PROCESSING - AL GENLEDAL 59,806 - 59,806 56,248 3,558 - (7) 3,551
HUMAN RESOURCES ESI CP080 F3PCF23968 REPORTING TOOLS & DATA WAREHOU GENLEDAL 3,008 - 3,008 2,829 178 - (0) 178
HUMAN RESOURCES ESI CP080 F3PCF23970 ACCOUNTING SERVICES- RB DIRCTEOI 4,029 - 4,029 4,029 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23975 ACCOUNTING SERVICES - ANO DIRCTEOI 1,028 - 1,028 1,028 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23977 BUSINESS DATA EVENT PROCESS- I DIRECT77 579 - 579 579 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23978 BUSINESS DATA EVENT PROCESS - DIRECT78 587 - 587 587 - - - -
HUMAN RESOURCES ESI CP080 F3PCF2397F BUSINESS EVENT PROCESSING - EN DIRECT7F 205 - 205 205 - - - -
HUMAN RESOURCES ESI CP080 F3PCF2397G BUSINESS EVENT PROCESSING - EN DIRCTENU 3 - 3 3 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23980 ACCOUNTING SERVICES - WF3 DIRCTEOI 1,291 - 1,291 1,291 - - - -
HUMAN RESOURCES ESI CP080 F3PCF23986 BUSINESS EVENT PROCESSING - EN DIRCTENU 16 - 16 16 - - - -
HUMAN RESOURCES ESI CP080 F3PCF239LA CORP RPTNG ANALYSIS/POLICY EGS DIRECTLG 37,323 - 37,323 37,323 - - - -
HUMAN RESOURCES ESI CP080 F3PCF239P2 BUSINESS DATA EVENT PROCESS-IP DIRECT7A 1,001 - 1,001 1,001 - - - -
HUMAN RESOURCES ESI CP080 F3PCF239TX CORP RPTNG ANALYSIS/POLICY EGS DIRECTTX 43,555 - 43,555 - 43,555 - (88) 43,466
HUMAN RESOURCES ESI CP080 F3PCF239VY BUSINESS DATA EVENT PROCESS- E DIRECT72 1,210 - 1,210 1,210 - - - -
HUMAN RESOURCES ESI CP080 F3PCF24001 Property/Casualty Risk Finance INSPREAL 153,541 - 153,541 144,381 9,160 - (18) 9,141
HUMAN RESOURCES ESI CP080 F3PCF24036 CORP RPTG ANALYSIS & POLICY- R GENLDREG 215,576 - 215,576 189,015 26,560 - (57) 26,504
HUMAN RESOURCES ESI CP080 F3PCF24100 RISK MGMT REGULATED NUCLEAR-E DIRCTEOI 15,686 - 15,686 15,686 - - - -
HUMAN RESOURCES ESI CP080 F3PCF24110 SYS RISK MNGMT NUCLEAR EAI - A DIRCTEOI 2,523 - 2,523 2,523 - - - -
HUMAN RESOURCES ESI CP080 F3PCF24120 SYS RISK MGMT NUCLEAR ELI - DIRCTEOI 3,189 - 3,189 3,189 - - - -
HUMAN RESOURCES ESI CP080 F3PCF24150 SYS RISK MGMT NUCLEAR - SERI DIRCTEOI 2,308 - 2,308 2,308 - - - -
HUMAN RESOURCES ESI CP080 F3PCF24180 SYSRISK MGMT NUCLEAR EGSI - RB DIRCTEOI 3,211 - 3,211 3,211 - - - -
HUMAN RESOURCES ESI CP080 F3PCF24666 FINANCIAL PROCESS MANAGEMENT - GENLEDAL 203,206 - 203,206 191,139 12,067 - (24) 12,042
HUMAN RESOURCES ESI CP080 F3PCF24910 PROPERTY ACCOUNTING- FIXED ASS ASSTLOCA 1,731 - 1,731 1,554 177 - (0) 177
HUMAN RESOURCES ESI CP080 F3PCF24930 PROPERTY ACCOUNTING SERVICES- DIRCTEOI 773 - 773 773 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25000 CASH MANAGEMENT - ELL DIRCTELI 5,203 - 5,203 5,203 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25001 CASH MANAGEMENT - EMI DIRCTEMI 3,884 - 3,884 3,884 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25002 CASH MANAGEMENT - ENOI DIRCTENO 4,578 - 4,578 4,578 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25003 CASH MANAGEMENT - SERI DIRCTEOI 2,134 - 2,134 2,134 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25005 CASH MANAGEMENT - ESI LVLSVCAL 26,844 - 26,844 24,288 2,556 - (5) 2,551
HUMAN RESOURCES ESI CP080 F3PCF25006 CASH MANAGEMENT - ETR DIRCTETR 14,945 - 14,945 14,945 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25007 CASH MANAGEMENT - SFI OWNISFI 5,275 - 5,275 5,275 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25009 CASH MANAGEMENT - EEI DIRCTEEI 1,568 - 1,568 1,568 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25010 CASH MANAGEMENT - EPI DIRECT09 228 - 228 228 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25012 CASH MANAGEMENT - EOI DIRCTEOI 1,542 - 1,542 1,542 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25013 CASH MANAGEMENT - IP2 DIRECT7A 187 - 187 187 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25014 CASH MANAGEMENT - IP3 DIRECT77 435 - 435 435 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25015 CASH MANAGEMENT - FITZPATRICK DIRECT78 286 - 286 286 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25017 CASH MANAGEMENT - VERMONT YANK DIRECT72 239 - 239 239 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25019 EAM - ENTERGY ASSET MANAGEMENT DIRECTXU 3,081 - 3,081 3,081 - - - -
HUMAN RESOURCES ESI CP080 F3PCF25300 DAILY CASH MGT ACTIVITIES BNKACCTA 31,039 - 31,039 30,401 638 - (1) 637
HUMAN RESOURCES ESI CP080 F3PCF26000 CASH MANAGEMENT - EIL DIRECT22 188 - 188 188 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26001 FINANCING & SHORT TERM FUNDING DIRCTEAI 14,868 - 14,868 14,868 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26002 FINANCING & SHORT TERM FUNDING DIRCTELI 25,865 - 25,865 25,865 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26003 FINANCING AND SHORT TERM FUNDS DIRCTEMI 6,727 - 6,727 6,727 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26004 FINANCING AND SHORT TERM FUNDI DIRCTENO 4,967 - 4,967 4,967 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26020 FINANCING AND SHORT TERM FUNDI DIRCTEOI 9,130 - 9,130 9,130 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26022 FINANCING & SHORT TERM FUNDING LVLSVCAL 108,898 - 108,898 98,543 10,355 - (21) 10,334
8-472
ESI CP080 F3PCF26023 DIRCTETR 31,455 - 31,455 31,455 - - - -
2011 TX Rate Case
HUMAN RESOURCES FINANCING & SHORT TERM FUNDING
HUMAN RESOURCES ESI CP080 F3PCF26024 FINANCING & SHORT TERM FUNDING OWNISFI 1,347 - 1,347 1,347 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26028 FINANCING & SHORT TERM FUNDING DIRECT14 3,210 - 3,210 3,210 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26030 EXTERNAL TRUST MANAGEMENT - ND DIRCTEOI - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCF26032 MANAGE EXTERNAL TRUSTS - EAI DIRCTEAI 11,323 - 11,323 11,323 - - - -
Page 32 of 88
HUMAN RESOURCES ESI CP080 F3PCF26033 MANAGE EXTERNAL TRUSTS - ELL DIRCTELI 4,723 - 4,723 4,723 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26034 MANAGE EXTERNAL TRUSTS - EMI DIRCTEMI 1,827 - 1,827 1,827 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26035 MANAGE EXTERNAL TRUSTS - ENOI DIRCTENO 2,017 - 2,017 2,017 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26039 EXTERNAL TRUST MANAGEMENT - PE EMPLOYAL 37,545 - 37,545 35,764 1,781 - (4) 1,777
HUMAN RESOURCES ESI CP080 F3PCF26040 EXTERNAL TRUST MANAGEMENT - SA EMPLOYAL 16,267 - 16,267 15,494 774 - (2) 772
HUMAN RESOURCES ESI CP080 F3PCF26042 EXTERNAL TRUST MANAGEMENT - SE DIRCTEOI 7,028 - 7,028 7,028 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCF26043 EXTERNAL TRUST MANAGEMENT - IP DIRECT7A 5,514 - 5,514 5,514 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26044 EXTERNAL TRUST MANAGEMENT - IP DIRECT77 821 - 821 821 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26045 EXTERNAL TRUST MANAGEMENT - JA DIRECT78 996 - 996 996 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26046 EXTERNAL TRUST MANAGEMENT-VERM DIRECT72 9,137 - 9,137 9,137 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26048 EAM - ENTERGY ASSET MANAGEMENT DIRECTXU 2,287 - 2,287 2,287 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26049 PILGRIM - MANAGE EXTERNAL TRUS DIRECT57 6,790 - 6,790 6,790 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26060 CASH MANAGEMENT - ETHC DIRECT60 520 - 520 520 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26070 CASH MANAGEMENT - ENGC DIRECT57 329 - 329 329 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26075 CASH MANAGEMENT - ENI DIRECT14 235 - 235 235 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26080 CASH MANAGEMENT - ENTERGY THER DIRECT66 69 - 69 69 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26081 EWOM LP - CASH MANAGEMENT DIRECT4L 222 - 222 222 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26082 ESDC (CENTERPOINT) DIRECT6H 7 - 7 7 - - - -
HUMAN RESOURCES ESI CP080 F3PCF26910 REVENUE ACCOUNTING ANALYSIS CUSEGALL 48,452 - 48,452 41,760 6,692 - (14) 6,678
HUMAN RESOURCES ESI CP080 F3PCF55558 CORPORATE DEVELOPMENT/OVERLAY DIRECT4A 3,191 - 3,191 3,191 - - - -
HUMAN RESOURCES ESI CP080 F3PCF61505 CONSOL EMPLOYEE COMPENSATION T EMPLOYAL 182,056 - 182,056 173,409 8,647 - (18) 8,630
HUMAN RESOURCES ESI CP080 F3PCF61986 EP INT'L HOLDINGS CORP - TAX S DIRECT4A 19,936 - 19,936 19,936 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62435 ENI - GENERAL TAX ADVISORY DIRECT14 4,092 - 4,092 4,092 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62438 EIHL - GENERAL TAX SERVICE DIRECT22 710 - 710 710 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62440 EPG - TAX SERVICES DIRCTEEI 797 - 797 797 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62535 NUCLEAR ENVIRONMENTAL COSTS-TA DIRCTENU 183,153 - 183,153 183,153 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62536 MARKET TO MARKET RESEARCH-TAX DIRCTETR - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCF62537 SECTION 263A RESEARCH-TAX SERV SECT263A 9,626 - 9,626 8,729 898 - (2) 896
HUMAN RESOURCES ESI CP080 F3PCF62545 CAPITAL LOSS PLANNING - TAX SU DIRCTETR 32,969 - 32,969 32,969 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62548 ELI MTM VIDALIA INITIAL TAX YE DIRCTELI 27,816 - 27,816 27,816 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62551 ELI RESTRUCTURING DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCF62565 UPSA MTM - Decon SERI UNPOWSAL 219 - 219 219 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62566 CAPTIVE INSURANCE/BENEFITS - T DIRCTETR 42 - 42 42 - - - -
HUMAN RESOURCES ESI CP080 F3PCF62567 EMI MTM DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCF62568 ENOI MTM DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCF62570 EAI MTM DIRCTEAI 39 - 39 39 - - - -
HUMAN RESOURCES ESI CP080 F3PCF72271 DATA WAREHOUSE GENLEDAL 2,392 - 2,392 2,256 136 - (0) 136
HUMAN RESOURCES ESI CP080 F3PCF72670 GENERAL ACCOUNTING SYSTEM MAIN GENLEDAL 40,911 - 40,911 38,555 2,356 - (5) 2,351
HUMAN RESOURCES ESI CP080 F3PCF72901 MOBILE DATA TERMINAL BASELOAD CUSTEGOP 219 - 219 189 30 - (0) 30
HUMAN RESOURCES ESI CP080 F3PCF73027 BUDGET SYSTEM MAINTENANCE GENLEDAL 29,154 - 29,154 27,434 1,720 - (4) 1,717
HUMAN RESOURCES ESI CP080 F3PCF73901 AM/FM BASELOAD (SUPPORT) DIRECTTX 176 - 176 - 176 - (0) 175
HUMAN RESOURCES ESI CP080 F3PCF74195 TRANSMISSION APPLICATION SUPPO TRSBLNOP 417,773 - 417,773 368,629 49,144 - (101) 49,043
HUMAN RESOURCES ESI CP080 F3PCF74341 ISB MAINT LOADWEPI 163 - 163 139 24 - (0) 24
HUMAN RESOURCES ESI CP080 F3PCF74344 GENERATION PLANNING & DISPATCH LOADOPCO 1,231 - 1,231 1,047 184 - (0) 183
HUMAN RESOURCES ESI CP080 F3PCF74515 FOSSIL MAINTENANCE MANAGEMENT CAPAOPCO 2,349 - 2,349 2,095 254 - (1) 253
HUMAN RESOURCES ESI CP080 F3PCF74585 FOSSIL APPLICATION SUPPORT CAPAOPCO 1,414 - 1,414 1,261 153 - (0) 153
HUMAN RESOURCES ESI CP080 F3PCF75175 HRIS MAINTENANCE & ENHANCE EMPLOYAL 37,612 - 37,612 35,828 1,784 - (4) 1,781
HUMAN RESOURCES ESI CP080 F3PCF99180 CORP COMPLIANCE TRACKING SYS EMPLOYAL 123,450 - 123,450 117,587 5,863 - (12) 5,851
HUMAN RESOURCES ESI CP080 F3PCF99182 RECORDS MANAGEMENT RECDMGNT 95,389 - 95,389 86,870 8,519 - (17) 8,501
HUMAN RESOURCES ESI CP080 F3PCF99183 RECORDS MANAGEMENT HARD COPY C RECDMGNT 3,020 - 3,020 2,749 271 - (1) 270
HUMAN RESOURCES ESI CP080 F3PCFACALL FACILITIES SVCS- ALL COS SQFTALLC 296,345 - 296,345 263,873 32,472 - (66) 32,406
HUMAN RESOURCES ESI CP080 F3PCFAEEIX FACILITIES SVCS TO EEI DIRCTEEI 1,274 - 1,274 1,274 - - - -
HUMAN RESOURCES ESI CP080 F3PCFANUCO FACILITIES SERVICES - ENUCO - DIRCTENU 10,057 - 10,057 10,057 - - - -
HUMAN RESOURCES ESI CP080 F3PCFAPEGL FACILITIES SVCS- PRES/CEO SUPT DIRECTLG 14,142 - 14,142 14,142 - - - -
HUMAN RESOURCES ESI CP080 F3PCFAPELI FACILITIES SVCS- PRES/CEO SUPT DIRCTELI 14,142 - 14,142 14,142 - - - -
HUMAN RESOURCES ESI CP080 F3PCFARVRB FACILITIES SVCS- RIVER BEND DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCFBLGSU BELOW THE LINE -GSU DIRECTLG 149 - 149 149 - - - -
HUMAN RESOURCES ESI CP080 F3PCFBM001 INFORMATION TECHNOLOGY BENCHMA ITSPENDA 6,250 - 6,250 5,845 404 - (1) 404
HUMAN RESOURCES ESI CP080 F3PCFCPO01 CHIEF PROCUREMENT OFFICER SCPSPALL 73,289 - 73,289 64,355 8,934 - (20) 8,915
8-473
ESI CP080 F3PCFCQEAI APPSUPAL 9,501 - 9,501 8,058 1,443 - (3) 1,440
2011 TX Rate Case
HUMAN RESOURCES ENTERPRISE APPLICATION INTEGRA
HUMAN RESOURCES ESI CP080 F3PCFCQEXC EXCHANGE PCNUMALL 14,827 - 14,827 14,261 566 - (1) 565
HUMAN RESOURCES ESI CP080 F3PCFCQMVS MAINFRAME APPSMVSX 2,078 - 2,078 905 1,173 - (2) 1,172
HUMAN RESOURCES ESI CP080 F3PCFCQNTS NT SERVERS APPSWINT 12,524 - 12,524 11,489 1,035 (17) (1) 1,016
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCFCQUNX UNIX SERVERS APPSUNIX 6,700 - 6,700 6,152 549 (56) (1) 492
Page 33 of 88
HUMAN RESOURCES ESI CP080 F3PCFEXEEI EXECTUIVE ADVISORY SERVICES - DIRCTEEI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCFEXETR EXECUTIVE ADVISORY SERVICES - DIRCTETR 53,716 - 53,716 53,716 - - - -
HUMAN RESOURCES ESI CP080 F3PCFF1000 FINANCIAL FORECASTING ASSTSALL 110,419 - 110,419 99,454 10,964 - (22) 10,942
HUMAN RESOURCES ESI CP080 F3PCFF1001 OCE SUPPORT ASSTSALL 2,181 - 2,181 1,967 214 - (0) 214
HUMAN RESOURCES ESI CP080 F3PCFF1003 BOARD SUPPORT ASSTSALL 73,141 - 73,141 65,963 7,178 - (13) 7,165
HUMAN RESOURCES ESI CP080 F3PCFIBERO OPER & MAINT OF FIBER OPTIC FIBRMREG 15,004 - 15,004 14,745 258 - (0) 258
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCFRM106 CORP RISK MGMNT SVCS - ESI ENE LOADOPCO 7,885 - 7,885 6,652 1,234 - (2) 1,231
HUMAN RESOURCES ESI CP080 F3PCFRM107 CORP RISK MGMNT SVCS - ENTERGY DIRCTETR 14,838 - 14,838 14,838 - - - -
HUMAN RESOURCES ESI CP080 F3PCFRM108 CORP RISK MGMT SVCS-ENTERGY AS DIRECTXU 5,112 - 5,112 5,112 - - - -
HUMAN RESOURCES ESI CP080 F3PCFSGRAS S GULF RAILWAY- ADMIN/TECH SUP DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCFSPREG CORP STRATEGIC SVCS FOR REGUL LOADOPCO 5,826 - 5,826 4,922 905 - (2) 903
HUMAN RESOURCES ESI CP080 F3PCFT9023 ETC FIBER O&M SUPPORT DIRECT62 15,965 - 15,965 15,965 - - - -
HUMAN RESOURCES ESI CP080 F3PCFT9333 ETC - FIBER CAPITAL COSTS DIRECT62 1,454 - 1,454 1,454 - - - -
HUMAN RESOURCES ESI CP080 F3PCFVARAS ADMIN SUPRT - VARIBUS CORPORAT DIRECTLG 7,002 - 7,002 7,002 - - - -
HUMAN RESOURCES ESI CP080 F3PCFX2770 HR SERVICE CENTER SUPPORT EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCFX2815 EDMS PRODUCT LINE SUPPORT EMPLOYAL 3,678 - 3,678 3,502 176 - (0) 176
HUMAN RESOURCES ESI CP080 F3PCFX2850 SECRETARIAT LEGAL SUPPORT ASSTSALL 3,727 - 3,727 3,355 372 - (1) 371
HUMAN RESOURCES ESI CP080 F3PCFX3255 CIA CONSULTING AND MANAGEMENT ITSPENDA 36,072 - 36,072 33,738 2,334 - (3) 2,331
HUMAN RESOURCES ESI CP080 F3PCFX3256 EXECUTIVE SUPPORT & BRD OF DIR ITSPENDA 18,018 - 18,018 16,852 1,166 - (2) 1,164
HUMAN RESOURCES ESI CP080 F3PCFX3265 POWERBUILDER FRAMEWORK BASELOA APPSUPAL 437 - 437 370 67 - (0) 67
HUMAN RESOURCES ESI CP080 F3PCFX3275 WEB INFRASTRUCTURE MAINTENANCE PCNUMALL 771 - 771 741 29 - (0) 29
HUMAN RESOURCES ESI CP080 F3PCFX3290 IT BUSINESS PLANNING AND GOVER ITSPENDA 73,136 - 73,136 68,403 4,732 - (7) 4,725
HUMAN RESOURCES ESI CP080 F3PCFX3291 NETWORK SECURITY ASSESSMENT-DA APPSUPAL 1,556 - 1,556 1,316 241 - (0) 240
HUMAN RESOURCES ESI CP080 F3PCFX3295 IT STRATEGIC SOURCING & RESULT ITSPENDA 65,739 - 65,739 61,739 4,000 - (8) 3,991
HUMAN RESOURCES ESI CP080 F3PCFX3320 TCM QUERY & REPORTING SUPPORT GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCFX3350 A/R & BILLING SUPPORT ARTRNALL 11,348 - 11,348 10,101 1,247 - (3) 1,244
HUMAN RESOURCES ESI CP080 F3PCFX3355 Property Software Support GENLEDAL 10,060 - 10,060 9,439 620 - (1) 619
HUMAN RESOURCES ESI CP080 F3PCFX3450 CORPORATE REPORTING SYSTEM SUP GENLEDAL 17 - 17 16 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PCFX3555 BOD/EXECUTIVE SUPPORT ASSTSALL 3,164 - 3,164 2,849 314 - (1) 314
HUMAN RESOURCES ESI CP080 F3PCFX3620 MMIS MATERIALS MAINT MGMNT INF DIRCTESI 16 - 16 16 - - - -
HUMAN RESOURCES ESI CP080 F3PCFX3625 SUPPLY CHAIN - CDW SYSTEMS SUP SCDSPALL 979 - 979 688 292 - (1) 291
HUMAN RESOURCES ESI CP080 F3PCFX3640 WHITE AMBER & ITILITI SUPPORT SCMATRAN - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCFX3650 WEB PAGE SUPPORT - CORPORATE EMPLOYAL 3,798 - 3,798 3,617 181 - (0) 180
HUMAN RESOURCES ESI CP080 F3PCFX3670 CORPORATE COMMUNICATIONS WEB S DIRCTETR 7,570 - 7,570 7,570 - - - -
HUMAN RESOURCES ESI CP080 F3PCFX3675 BARCODING SYSTEMS SUPPORT SCDSPALL 77 - 77 49 28 - (0) 28
HUMAN RESOURCES ESI CP080 F3PCFX3690 PEARL SUPPORT APTRNALL 109 - 109 99 10 - (0) 10
HUMAN RESOURCES ESI CP080 F3PCFX3695 ATPR SUPPORT APTRNALL 2,117 - 2,117 1,930 186 - (0) 186
HUMAN RESOURCES ESI CP080 F3PCFX3700 OUTSOURCING RELATIONSHIP MANAG ITSPENDA 66,079 - 66,079 62,058 4,021 (1,001) (6) 3,014
HUMAN RESOURCES ESI CP080 F3PCFX3701 IT INFRASTRUCTURE/SHARED SERVI APPSUPAL 36,369 - 36,369 30,722 5,646 - (8) 5,638
HUMAN RESOURCES ESI CP080 F3PCFX3780 GENERAL LEDGER SUPPORT GENLEDAL 6,922 - 6,922 6,513 409 - (1) 408
HUMAN RESOURCES ESI CP080 F3PCFX3785 ORG JES BATS ACBM SUPPORT GENLEDAL 15 - 15 14 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PCFX3790 ESTER SUPPORT PRCHKALL 6,467 - 6,467 6,154 313 - (1) 312
HUMAN RESOURCES ESI CP080 F3PCFX5555 DATA WAREHOUSE TOOLS SUPPORT APPSUPAL 1,900 - 1,900 1,611 289 - (1) 288
HUMAN RESOURCES ESI CP080 F3PCG10345 GAS DIVISION DIRECTOR - ENOI E DIRCTENO 92,814 - 92,814 92,814 - - - -
HUMAN RESOURCES ESI CP080 F3PCG10347 GAS DIVISION DIRECTOR - EGSI E DIRECTLG 73,838 - 73,838 73,838 - - - -
HUMAN RESOURCES ESI CP080 F3PCGSL450 EGSI - 2003 GAS RATE CASE DIRECTLG 6,108 - 6,108 6,108 - - - -
HUMAN RESOURCES ESI CP080 F3PCH54070 OPNS OF BUSINESS DEVELOP-OPS/H SCPSPALL 20,254 - 20,254 17,793 2,461 (250) (5) 2,206
HUMAN RESOURCES ESI CP080 F3PCH54071 BUSINESS DEVELOPMENT - AR DIRCTEAI 21,287 - 21,287 21,287 - - - -
HUMAN RESOURCES ESI CP080 F3PCH54072 BUSINESS DEVELOPMENT - ELI DIRCTELI 27,093 - 27,093 27,093 - - - -
HUMAN RESOURCES ESI CP080 F3PCH54073 BUSINESS DEVELOPMENT - MS DIRCTEMI 25,997 - 25,997 25,997 - - - -
HUMAN RESOURCES ESI CP080 F3PCH60959 EXECUTIVE FACILITIES SERVICES DIRCTETR 53,749 - 53,749 53,749 - - - -
HUMAN RESOURCES ESI CP080 F3PCH86010 PURCHASING & CONTRACTS SUPPORT SCPSPXNC 252,699 - 252,699 208,176 44,522 - (95) 44,427
HUMAN RESOURCES ESI CP080 F3PCHIPAA1 HIPAA COMPLIANCE - ALL COMPANI EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCHRANOX HUMAN RESOURCE SERVICES - ANO DIRCANOC 1,315 - 1,315 1,315 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRCALL HR SVCS- CUST SERV SUPT- ALL C EMPLOCSS 97,858 - 97,858 90,260 7,598 - (15) 7,583
HUMAN RESOURCES ESI CP080 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 249,153 - 249,153 214,432 34,721 - (71) 34,650
HUMAN RESOURCES ESI CP080 F3PCHREAIX HUMAN RESOURCE SERVICES - EAI DIRCTEAI 114 - 114 114 - - - -
HUMAN RESOURCES ESI CP080 F3PCHREEI3 HR SERVICES - EEI DIRCTEEI 1,131 - 1,131 1,131 - - - -
HUMAN RESOURCES ESI CP080 F3PCHREEI4 HR SVCS - PILGRIM (ENGC) DIRECT57 1,983 - 1,983 1,983 - - - -
8-474
ESI CP080 F3PCHREEIX EMPNONRG 369 - 369 369 - - - -
2011 TX Rate Case
HUMAN RESOURCES HR SERVICES - NON-REGS NON_NUC
HUMAN RESOURCES ESI CP080 F3PCHREGSL HUMAN RESOURCE SERVICES - EGSI DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCHRELIX HUMAN RESOURCES SERVICES - ELI DIRCTELI 97 - 97 97 - - - -
HUMAN RESOURCES ESI CP080 F3PCHREMIX HUMAN RESOURCE SERVICES - EMI DIRCTEMI 97 - 97 97 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCHRENOI HUMAN RESOURCE SERVICES - ENOI DIRCTENO 97 - 97 97 - - - -
Page 34 of 88
HUMAN RESOURCES ESI CP080 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 169,097 - 169,097 169,097 - - - -
HUMAN RESOURCES ESI CP080 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 197,809 - 197,809 197,809 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRFEAI HR FOSSIL SUPPORT- EAI DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCHRFEGL HR FOSSIL SUPPORT- EGSI (LA) DIRECTLG 3,948 - 3,948 3,948 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRFEGT HR FOSSIL SUPPORT- EGSI (TX) DIRECTTX 15,347 - 15,347 - 15,347 - (31) 15,316
HUMAN RESOURCES ESI CP080 F3PCHRFELI HR FOSSIL SUPPORT- ELI DIRCTELI 3,506 - 3,506 3,506 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCHRFITZ HR SERVICES - JAMES A FITZPAT DIRECT78 1,018 - 1,018 1,018 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 60,966 - 60,966 55,511 5,456 - (11) 5,444
HUMAN RESOURCES ESI CP080 F3PCHRGGNX HUMAN RESOURCE SERVICES - GRAN DIRCTSER 2,294 - 2,294 2,294 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRIP2X HR SERVICES- INDIAN POINT 2 DIRECT7A 1,683 - 1,683 1,683 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRIP3X HR SERVICES - INDIAN POINT 3 DIRECT77 939 - 939 939 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 40,660 - 40,660 33,135 7,525 - (15) 7,510
HUMAN RESOURCES ESI CP080 F3PCHRRETL HR RETAIL OPNS SUPPORT- ALL CO DIRCTESI 99 - 99 99 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRRVRB HUMAN RESOURCE SERVICES - RIVE DIRCTRBS 5,862 - 5,862 5,862 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSADM HR SVCS - ESI ADMINISTRATION DIRCTESI 1,976 - 1,976 1,976 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 1,463,511 - 1,463,511 1,393,992 69,520 - (143) 69,377
HUMAN RESOURCES ESI CP080 F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI 14,676 - 14,676 14,676 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSEAM HR SVCS - ENTERGY ASSET MGMT I DIRECTXU 143 - 143 143 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSEXA HR SVCS - ESI EXTERNAL AFFAIRS DIRCTESI 13,993 - 13,993 13,993 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSFIN HR SVCS - ESI FINANCE AND ACCO DIRCTESI 39,249 - 39,249 39,249 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 28,719 - 28,719 28,719 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSLEG HR SVCS - ESI LEGAL DIRCTESI 13,592 - 13,592 13,592 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 210,600 - 210,600 197,155 13,445 - (28) 13,418
HUMAN RESOURCES ESI CP080 F3PCHRTEGT HR TRANSMISSION SUPPORT- EGSI DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN 58,937 - 58,937 54,409 4,529 - (9) 4,519
HUMAN RESOURCES ESI CP080 F3PCHRVTYK HR SERVICES - VERMONT YANKEE DIRECT72 1,196 - 1,196 1,196 - - - -
HUMAN RESOURCES ESI CP080 F3PCHRWF3X HUMAN RESOURCE SERVICES - WATE DIRCTWF3 356 - 356 356 - - - -
HUMAN RESOURCES ESI CP080 F3PCLEM100 LEGAL ENTITY MANAGEMENT - ALL ASSTSALL 75 - 75 68 7 - (0) 7
HUMAN RESOURCES ESI CP080 F3PCLEM102 LEGAL ENTITY MANAGEMENT - ENNE DIRCTENU 201 - 201 201 - - - -
HUMAN RESOURCES ESI CP080 F3PCLEM103 LEGAL ENTITY MANAGEMENT - EWO DIRECTXU 4,716 - 4,716 4,716 - - - -
HUMAN RESOURCES ESI CP080 F3PCLEM105 LEGAL ENTITY MGMT - ALL REGULA CUSEOPCO 650 - 650 554 96 - (0) 95
HUMAN RESOURCES ESI CP080 F3PCMAWLRM MANAGING ALTERNATIVE WORKERS DIRCTESI 323 - 323 323 - - - -
HUMAN RESOURCES ESI CP080 F3PCMCMSOM MATERIALS & CONTRACTS MGTMT SY SCMATXNU 19,239 - 19,239 15,940 3,299 (1,615) (2) 1,681
HUMAN RESOURCES ESI CP080 F3PCN07010 REFUELING OUTAGE PREP (PRE-OUT DIRCTRBS 1,232 - 1,232 1,232 - - - -
HUMAN RESOURCES ESI CP080 F3PCN07072 RBS MP&C OUTAGE SUPPORT DIRCTRBS 753 - 753 753 - - - -
HUMAN RESOURCES ESI CP080 F3PCN07096 SECURITY HEIGHTENED AWARENESS DIRCTRBS - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCN07606 RBN GENERAL SUPPORT DIRCTRBS 630 - 630 630 - - - -
HUMAN RESOURCES ESI CP080 F3PCN14999 GRAND GULF GENERAL SUPPORT DIRCTSER 15,534 - 15,534 15,534 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20421 GG EMPLOYEE CONCERNS PROGRAM DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCN20424 HQ EMPLOYEE CONCERNS PROGRAM DIRCTEOI 4,281 - 4,281 4,281 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20520 WORK MANAGEMENT SYSTEM (WMS) M DIRCTEOI 832 - 832 832 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20521 IDEAS MAINTENANCE DIRCTEOI 3,564 - 3,564 3,564 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20522 PCRS MAINTENANCE DIRCTEOI 4,378 - 4,378 4,378 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20527 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI 25,080 - 25,080 25,080 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20528 ERD SUPPORT (MAINTENANCE) DIRCTEOI 22,463 - 22,463 22,463 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20701 ESI NUCLEAR EMPLOYEES DIRCTEOI 374,442 - 374,442 374,442 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20707 NUCLEAR FUEL MANAGEMENT - UNIT SNUCUNIT 154,433 - 154,433 154,433 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20775 PWR ALLIANCE SUPPORT - ESI DIRCTEOI 2,706 - 2,706 2,706 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20777 BWR ALLIANCE SUPPORT - ESI DIRCTEOI 2,705 - 2,705 2,705 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20780 ESI NUCLEAR EMPLOYEES - ANO DIRCTEOI 151,554 - 151,554 151,554 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20781 ESI NUCLEAR EMPLOYEES - GGNS DIRCTEOI 323,046 - 323,046 323,046 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20782 ESI NUCLEAR EMPLOYEES - RB DIRCTEOI 488,543 - 488,543 488,543 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20783 ESI NUCLEAR EMPLOYEES - WF3 DIRCTEOI 207,263 - 207,263 207,263 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20820 PILGRIM SUPPLIER QA SERVICES DIRECT57 4,638 - 4,638 4,638 - - - -
HUMAN RESOURCES ESI CP080 F3PCN20858 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI 98 - 98 98 - - - -
HUMAN RESOURCES ESI CP080 F3PCN26001 METHOD 001 - ANO UNIT 1 DIRCANOC 14,612 - 14,612 14,612 - - - -
HUMAN RESOURCES ESI CP080 F3PCN26002 METHOD 002 - ANO UNIT 2 DIRCANOC 17,969 - 17,969 17,969 - - - -
HUMAN RESOURCES ESI CP080 F3PCN26003 METHOD 003 - ANO COMMON DIRCANOC 1,173 - 1,173 1,173 - - - -
HUMAN RESOURCES ESI CP080 F3PCN26004 METHOD 004 - SERI DIRCTSER 1,786 - 1,786 1,786 - - - -
8-475
ESI CP080 F3PCN26005 METHOD 005 - WATERFORD 3 DIRCTWF3 5,398 - 5,398 5,398 - - - -
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI CP080 F3PCN26006 METHOD 006 - NUMBER OF PLANT S DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCN26012 METHOD 012 - NUMBER OF PWRS DIRCTEOI 12,277 - 12,277 12,277 - - - -
HUMAN RESOURCES ESI CP080 F3PCN26013 METHOD 013 - NUMBER OF BWRS DIRCTEOI 5,694 - 5,694 5,694 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCN26031 METHOD 031 - RIVER BEND DIRCTRBS 4,497 - 4,497 4,497 - - - -
Page 35 of 88
HUMAN RESOURCES ESI CP080 F3PCN2SDOE DOE SPENT FUEL LITIGATION - ES SNUCUNIT 51,318 - 51,318 51,318 - - - -
HUMAN RESOURCES ESI CP080 F3PCN90003 ANO Offsite Voltage Study DIRCANOC 273 - 273 273 - - - -
HUMAN RESOURCES ESI CP080 F3PCN91013 TRAINING (PARENT) DIRCANOC 378 - 378 378 - - - -
HUMAN RESOURCES ESI CP080 F3PCN91017 Security Force on Force DIRCANOC 14,243 - 14,243 14,243 - - - -
HUMAN RESOURCES ESI CP080 F3PCN91075 ANO MP&C ADMINISTRATION DIRCANOC 2,501 - 2,501 2,501 - - - -
HUMAN RESOURCES ESI CP080 F3PCN91126 ANO INPO LOANEE DIRCANOC 19,162 - 19,162 19,162 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCN91571 PLANT SECURITY SUPERVISION DIRCANOC 236,556 - 236,556 236,556 - - - -
HUMAN RESOURCES ESI CP080 F3PCN91573 RAD PROTECTION DIRCANOC 2,006 - 2,006 2,006 - - - -
HUMAN RESOURCES ESI CP080 F3PCN91590 O & M BUDGETING/COST TRACKING DIRCANOC 124 - 124 124 - - - -
HUMAN RESOURCES ESI CP080 F3PCNN5415 NUCLEAR BUSINESS OPERATIONS DIRCTENU 108,543 - 108,543 108,543 - - - -
HUMAN RESOURCES ESI CP080 F3PCPRCETL PURCHASING & CONTRACTS SUPPORT DIRECT66 31 - 31 31 - - - -
HUMAN RESOURCES ESI CP080 F3PCQQ008M ADMINISTRATIVE SUPPORT - EPOUS DIRECT8M 313 - 313 313 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10210 MAJOR ACCOUNTS BILLING - EAI DIRCTEAI 25,580 - 25,580 25,580 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10212 MAJOR ACCOUNTS BILLING - ELI/E CUSEGNL 20,174 - 20,174 20,174 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10213 MAJOR ACCOUNTS BILLING - EMI DIRCTEMI 14,731 - 14,731 14,731 - - - -
HUMAN RESOURCES ESI CP080 F3PCR102G2 BILLING OF CUSTOMERS-ELI (AUTO DIRCTELI 71,836 - 71,836 71,836 - - - -
HUMAN RESOURCES ESI CP080 F3PCR102GL BILLING OF CUST-EGSI/LA(OUTSID DIRECTLG 97,364 - 97,364 97,364 - - - -
HUMAN RESOURCES ESI CP080 F3PCR102GX BILLING OF CUST-TX DISC(OUTSID DIRECTTX 40,082 - 40,082 - 40,082 - (81) 40,001
HUMAN RESOURCES ESI CP080 F3PCR102N2 BILLING OF CUSTOMERS-ENOI (AUT DIRCTENO 96,881 - 96,881 96,881 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10302 REGION CUSTOMER SERVICES - SOU CUSESOUT 81,661 - 81,661 81,661 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10310 CUSTOMER RELATIONS - SOUTHERN CUSESOUT 155,917 - 155,917 155,917 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10360 CUSTOMER ACCOUNTING CUSTEGOP 55,574 - 55,574 47,896 7,678 - (16) 7,663
HUMAN RESOURCES ESI CP080 F3PCR10362 MAJOR ACCOUNTS BILLING MACCTALL 114,781 - 114,781 98,371 16,410 - (34) 16,377
HUMAN RESOURCES ESI CP080 F3PCR10363 CUSTOMER ACCT SVCS- ELI & ENOI CUSEGNL 228 - 228 228 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10367 REVENUE ASSURANCE - EMI DIRCTEMI 42,571 - 42,571 42,571 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10370 CUST ACCTG SRVS - EMI WORK ALL DIRCTEMI 15,669 - 15,669 15,669 - - - -
HUMAN RESOURCES ESI CP080 F3PCR10385 REVENUE ASSURANCE - ENOI DIRCTENO 9,571 - 9,571 9,571 - - - -
HUMAN RESOURCES ESI CP080 F3PCR12573 Nat'l Accts Sales & Mktg MACCTALL 37,447 - 37,447 32,028 5,419 - (12) 5,408
HUMAN RESOURCES ESI CP080 F3PCR12575 LA ECONOMIC DEVELOPMENT PROGRA CUSELGLA 247,124 - 247,124 247,124 - - - -
HUMAN RESOURCES ESI CP080 F3PCR12600 Major Accts Sales & Mktg - exc MACCTXTX 123 - 123 123 - - - -
HUMAN RESOURCES ESI CP080 F3PCR12602 Major Accts Sales & Mktg - inc MACCTALL 90,235 - 90,235 77,337 12,898 - (27) 12,871
HUMAN RESOURCES ESI CP080 F3PCR29324 REVENUE ASSURANCE - ADM CUSTEGOP 201,562 - 201,562 173,708 27,853 - (56) 27,797
HUMAN RESOURCES ESI CP080 F3PCR40085 ENTERGY CORPORATION COMMUNICAT DIRCTETR 138,605 - 138,605 138,605 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40118 UTILITY COMMUNICATIONS CUSTEGOP 89,777 - 89,777 77,376 12,401 - (26) 12,375
HUMAN RESOURCES ESI CP080 F3PCR40126 ENTERGY NEW ORLEANS COMMUNICAT DIRCTENO 10,575 - 10,575 10,575 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40128 ENTERGY ARKANSAS COMMUNICATION DIRCTEAI 2,690 - 2,690 2,690 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40136 ENTERGY MISSISSIPPI COMMUNICAT DIRCTEMI 910 - 910 910 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40137 ELI+EGSI-LA COMMUNICATIONS CUSELGLA 55,724 - 55,724 55,724 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40143 METRO REGION COMMUNICATIONS CUSEMETR - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCR40170 EOI COMMUNICATIONS DIRCTEOI 89,966 - 89,966 89,966 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40171 W3 COMMUNICATIONS DIRCTEOI 21,335 - 21,335 21,335 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40172 RB COMMUNICATIONS DIRCTEOI 16,941 - 16,941 16,941 - - - -
HUMAN RESOURCES ESI CP080 F3PCR40430 EMPLOYEE COMM (REGULATED COMPA EMPLOREG 8,980 - 8,980 8,409 572 - (1) 571
HUMAN RESOURCES ESI CP080 F3PCR40500 EMPLOYEE COMM (REG + UNREG COM EMPLOYAL 80,706 - 80,706 76,871 3,835 (17) (8) 3,810
HUMAN RESOURCES ESI CP080 F3PCR40520 FOSSIL COMMUNICATIONS CAPAOPCO 19,825 - 19,825 17,681 2,143 - (4) 2,139
HUMAN RESOURCES ESI CP080 F3PCR53013 BATON ROUGE LEAD CSM - ESI CUSESOUT 72,349 - 72,349 72,349 - - - -
HUMAN RESOURCES ESI CP080 F3PCR53095 HEADQUARTER'S CREDIT & COLLECT CUSTEGOP 304,958 - 304,958 262,826 42,132 - (86) 42,046
HUMAN RESOURCES ESI CP080 F3PCR53291 ESI REMITTANCE PROCESSING CUSEOPCO 199,131 - 199,131 169,715 29,415 - (60) 29,355
HUMAN RESOURCES ESI CP080 F3PCR56136 BUSINESS OFFICE STUDY - ENOI DIRCTENO 9,423 - 9,423 9,423 - - - -
HUMAN RESOURCES ESI CP080 F3PCR56240 BILLING & PAYMENT SOLUTIONS - DIRCTEAI 1,323 - 1,323 1,323 - - - -
HUMAN RESOURCES ESI CP080 F3PCR56241 BILLING & PAYMENT SOLUTIONS - DIRCTELI 4,044 - 4,044 4,044 - - - -
HUMAN RESOURCES ESI CP080 F3PCR56242 BILLING & PAYMENT SOLUTIONS - DIRCTEMI 27 - 27 27 - - - -
HUMAN RESOURCES ESI CP080 F3PCR56243 BILLING & PAYMENT SOLUTIONS - DIRCTENO 12 - 12 12 - - - -
HUMAN RESOURCES ESI CP080 F3PCR56244 BILLING & PAYMENT SOLUTIONS - DIRECTLG 1,339 - 1,339 1,339 - - - -
HUMAN RESOURCES ESI CP080 F3PCR56245 BILLING & PAYMENT SOLUTIONS - DIRECTTX 2,250 - 2,250 - 2,250 - (5) 2,245
HUMAN RESOURCES ESI CP080 F3PCR57265 INTERVAL BILLING DATA - ESI CUSEOPCO 87,224 - 87,224 74,340 12,884 - (26) 12,858
HUMAN RESOURCES ESI CP080 F3PCR73320 SYSTEM DEVELOP & PROJ MGMT CUSTEGOP 140,736 - 140,736 121,287 19,449 - (39) 19,410
HUMAN RESOURCES ESI CP080 F3PCR73322 CUSTOMER BILLING OPERATIONS AD CUSTEGOP 32,031 - 32,031 27,605 4,426 - (9) 4,417
HUMAN RESOURCES ESI CP080 F3PCR73323 FIELD METER READING SUPPORT A CUSTEGOP 210,427 - 210,427 181,357 29,070 - (60) 29,010
8-476
ESI CP080 F3PCR73326 CUSTCALL 472,205 - 472,205 420,661 51,544 - (105) 51,439
2011 TX Rate Case
HUMAN RESOURCES CUSTOMER SERVICE CENTER SUPPOR
HUMAN RESOURCES ESI CP080 F3PCR73328 FIELD METER READING SUPPORT - DIRCTEAI 28,142 - 28,142 28,142 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73330 FIELD METER READING - ELI DIRCTELI 18,911 - 18,911 18,911 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73332 FIELD METER READING - ENOI DIRCTENO 17,688 - 17,688 17,688 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCR73333 FIELD CREDIT & COLLECTIONS - S CUSESOUT 8,777 - 8,777 8,777 - - - -
Page 36 of 88
HUMAN RESOURCES ESI CP080 F3PCR73336 FEILD METER READING - EMI DIRCTEMI 157 - 157 157 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73337 INTERVAL BILLING DATA - ELI DIRCTELI 6,072 - 6,072 6,072 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73338 INTERVAL BILLING DATA - ENOI DIRCTENO 6,060 - 6,060 6,060 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73345 QUICK PAYMENT CENTER ADM CUSEOPCO 33,269 - 33,269 28,353 4,916 - (10) 4,906
HUMAN RESOURCES ESI CP080 F3PCR73350 LOAD RESEARCH - EAI DIRCTEAI 1,080 - 1,080 1,080 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73351 INTERVAL BILLING DATA - EMI DIRCTEMI 11,814 - 11,814 11,814 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCR73353 FIELD CREDIT AND COLLECTIONS-E CUSEGNL 3 - 3 3 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73372 LOUISIANA CUSTOMER SERVICE CEN CUSESOUT 3 - 3 3 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73374 Jackson Customer Service Cente CUSTCALL 777,144 - 777,144 692,235 84,909 (21) (176) 84,712
HUMAN RESOURCES ESI CP080 F3PCR73380 CREDIT SYSTEMS CUSTEGOP 232,035 - 232,035 199,975 32,061 - (65) 31,996
HUMAN RESOURCES ESI CP080 F3PCR73381 CUSTOMER SVC CNTR CREDIT DESK CUSTEGOP 147,589 - 147,589 127,198 20,391 - (42) 20,350
HUMAN RESOURCES ESI CP080 F3PCR73382 West Monroe Customer Service C CUSTCALL 876,887 - 876,887 781,124 95,764 - (197) 95,567
HUMAN RESOURCES ESI CP080 F3PCR73390 CUSTOMER SVS CTL - ENTERGY BUS CUSTEGOP 205,892 - 205,892 177,449 28,443 - (59) 28,385
HUMAN RESOURCES ESI CP080 F3PCR73400 FIELD METER READING -TX DISTRI DIRECTTX 36,855 - 36,855 - 36,855 - (75) 36,780
HUMAN RESOURCES ESI CP080 F3PCR73401 FIELD METER READING - EGSI -LA DIRECTLG 20,833 - 20,833 20,833 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73403 CUSTOMER ISSUE RESOLUTION - ES CUSTEGOP 6,413 - 6,413 5,527 886 - (2) 884
HUMAN RESOURCES ESI CP080 F3PCR73408 REV ASSURANCE EGSI - LA DIRECTLG 28,380 - 28,380 28,380 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73411 REV ASSURANCE - ELI DIRCTELI 42,233 - 42,233 42,233 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73412 MANAGE PERFORMANCE MEASURE & C CUSEOPCO 67,850 - 67,850 57,824 10,026 - (20) 10,006
HUMAN RESOURCES ESI CP080 F3PCR73413 MGMT PERFORMANCE MEASUREMENT-E DIRCTEAI 205 - 205 205 - - - -
HUMAN RESOURCES ESI CP080 F3PCR73414 MGMT PERFORMANCE MEASUREMENT-E DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCR73415 MGMT PERFORMANCE MEASUREMENT-E DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCR73417 MGMT PERFORMANCE MEASUREMENT - DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCR73433 PERFORMANCE MEASURES & COMP - DIRECTTX 241 - 241 - 241 - (1) 241
HUMAN RESOURCES ESI CP080 F3PCR73434 PERFORMANCE MEASURES & COMP- E DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCR73492 INTERVAL BILLING DATA-ADM CUSEOPCO 12 - 12 11 2 - (0) 2
HUMAN RESOURCES ESI CP080 F3PCR80000 ETR Corporation External Affai DIRCTETR 32,011 - 32,011 32,011 - - - -
HUMAN RESOURCES ESI CP080 F3PCR80002 STRAT COMM PLANNING - EWO DIRCTEEI (5,305) - (5,305) (5,305) - - - -
HUMAN RESOURCES ESI CP080 F3PCR80010 ADVERTISING - ETR CORP DIRCTETR 19,453 - 19,453 19,453 - - - -
HUMAN RESOURCES ESI CP080 F3PCR80015 ADVERTISING - UTILITY CUSTEGOP 10,839 - 10,839 9,341 1,498 - (3) 1,495
HUMAN RESOURCES ESI CP080 F3PCR80024 GGNS COMMUNICATIONS DIRCTEOI 22,008 - 22,008 22,008 - - - -
HUMAN RESOURCES ESI CP080 F3PCR80029 ANO COMMUNICATIONS DIRCTEOI 1,324 - 1,324 1,324 - - - -
HUMAN RESOURCES ESI CP080 F3PCR80056 EMPLOYEE COMMUNICATIONS - EMI DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCR93300 NORTHEAST NONREG NUCLEAR EXTRN DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCRA2002 ENOI RATE CASE 2002 DIRCTENO 86 - 86 86 - - - -
HUMAN RESOURCES ESI CP080 F3PCRCCS03 CCS SYSTEM SUPPORT CUSEGXTX 243,536 - 243,536 243,536 - - - -
HUMAN RESOURCES ESI CP080 F3PCRJRACA Major Accts Sales & Mktg - EAI DIRCTEAI 30,338 - 30,338 30,338 - - - -
HUMAN RESOURCES ESI CP080 F3PCRJRACG Major Accts Sales & Mktg -EGS- DIRECTLG 54,046 - 54,046 54,046 - - - -
HUMAN RESOURCES ESI CP080 F3PCRJRACL Major Accts Sales & Mktg - ELL DIRCTELI 48,152 - 48,152 48,152 - - - -
HUMAN RESOURCES ESI CP080 F3PCRJRACM Major Accts Sales & Mktg - EMI DIRCTEMI 23,430 - 23,430 23,430 - - - -
HUMAN RESOURCES ESI CP080 F3PCRJRACN Major Accts Sales & Mktg - ENO DIRCTENO 586 - 586 586 - - - -
HUMAN RESOURCES ESI CP080 F3PCRJRACT Major Accts Sales & Mktg - EGS DIRECTTX 47,881 - 47,881 - 47,881 - (97) 47,784
HUMAN RESOURCES ESI CP080 F3PCRM1005 RISK MGMT ENTERGY CORP DIRCTETR 4,253 - 4,253 4,253 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1006 EAI FOSSIL DIRCTEAI 4,043 - 4,043 4,043 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1008 ELL FOSSIL DIRCTELI 13,806 - 13,806 13,806 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1009 EMI FOSSIL DIRCTEMI 2,392 - 2,392 2,392 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1010 ENOI FOSSIL DIRCTENO 4,056 - 4,056 4,056 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1016 AUDIT ESI HUMAN RESOURCES EMPLOYAL 31,030 - 31,030 29,561 1,469 - (3) 1,466
HUMAN RESOURCES ESI CP080 F3PCRM1021 AUDIT ESI INFORMATION TECHNO DIRCTESI 166 - 166 166 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1022 AUDIT ESI LEGAL SERVICES DIRCTESI 1,188 - 1,188 1,188 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1024 AUDIT ESI SUPPLY CHAIN SCPSPALL 15,662 - 15,662 13,530 2,132 - (5) 2,127
HUMAN RESOURCES ESI CP080 F3PCRM1025 AUDIT ESI CORPORATE DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1026 AUDIT ESI CUSTOMER SERVICE S DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1027 AUDIT ESI FOSSIL PLANT OPERA CAPAOPCO 5,774 - 5,774 5,150 624 - (1) 623
HUMAN RESOURCES ESI CP080 F3PCRM1029 AUDIT ESI JURISDICTIONAL OPE DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1030 AUDIT ENTERGY ARKANSAS-PRES/ DIRCTEAI 9,000 - 9,000 9,000 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1031 AUDIT ENTERGY MISSISSIPPI-PR DIRCTEMI 2,914 - 2,914 2,914 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1032 AUDIT ENTERGY LOUISIANA-PRES DIRCTELI (8,157) - (8,157) (8,157) - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1033 AUDIT ENTERGY NEW ORLEANS-PR DIRCTENO 2,704 - 2,704 2,704 - - - -
8-477
ESI CP080 F3PCRM1035 DIRCTEOI 14,798 - 14,798 14,798 - - - -
2011 TX Rate Case
HUMAN RESOURCES AUDIT ENTERGY OPERATIONS NUC
HUMAN RESOURCES ESI CP080 F3PCRM1038 AUDIT ENTERGY COPR DIRCTETR 894 - 894 894 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM1041 AUDIT SVCS - NUCLEAR BUSINESS DIRECT14 14,373 - 14,373 14,373 - - - -
HUMAN RESOURCES ESI CP080 F3PCRM2020 RISK MGMT ESI TRANSMISSION DIRCTESI 269 - 269 269 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCRM2027 RISK MGMT ESI FOSSIL PLANT O CAPAOPCO 20,510 - 20,510 18,293 2,217 - (5) 2,213
Page 37 of 88
HUMAN RESOURCES ESI CP080 F3PCRM2037 RISK MGMT ENTERGY ENTERPRISE DIRCTEEI 218 - 218 218 - - - -
HUMAN RESOURCES ESI CP080 F3PCRMSTAR STARS MAINTENANCE PLLOSSAL 11,163 - 11,163 9,181 1,982 - (4) 1,978
HUMAN RESOURCES ESI CP080 F3PCRNTACA Nat'l Accts Sales & Mktg - EAI DIRCTEAI 24,085 - 24,085 24,085 - - - -
HUMAN RESOURCES ESI CP080 F3PCRNTACG Nat'l Accts Sales & Mktg - EGS DIRECTLG 23,796 - 23,796 23,796 - - - -
HUMAN RESOURCES ESI CP080 F3PCRNTACL Nat'l Accts Sales & Mktg - ELL DIRCTELI 24,418 - 24,418 24,418 - - - -
HUMAN RESOURCES ESI CP080 F3PCRNTACM Nat'l Accts Sales & Mktg - EMI DIRCTEMI 17,105 - 17,105 17,105 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCRNTACN Nat'l Accts Sales & Mktg - ENO DIRCTENO 10,007 - 10,007 10,007 - - - -
HUMAN RESOURCES ESI CP080 F3PCSAFEOM SAFETY AND ENVIROMENTAL O&M CH EMPLOYAL 128,405 - 128,405 122,310 6,095 - (12) 6,083
HUMAN RESOURCES ESI CP080 F3PCSCSCOR SUPPLY CHAIN OPERATIONS REFERE SCPSPXNC 6,296 - 6,296 5,282 1,015 - (2) 1,012
HUMAN RESOURCES ESI CP080 F3PCSYSAGR SYSTEM AGREEMENT-2001 CUSEOPCO 296,634 - 296,634 252,827 43,806 - (91) 43,715
HUMAN RESOURCES ESI CP080 F3PCSYSRAF SYSTEM REGULATORY AFFAIRS-FEDE LOADOPCO 227,588 - 227,588 192,400 35,188 - (72) 35,116
HUMAN RESOURCES ESI CP080 F3PCSYSRAS SYSTEM REGULATORY AFFAIRS-STAT CUSTEGOP 308,446 - 308,446 265,831 42,615 - (87) 42,528
HUMAN RESOURCES ESI CP080 F3PCT10322 SOUTHERN FRANCHISE DISTR OPER CUSESOUT 9,896 - 9,896 9,896 - - - -
HUMAN RESOURCES ESI CP080 F3PCT10395 CLAIMS MANAGEMENT - EAI DIRCTEAI 37,885 - 37,885 37,885 - - - -
HUMAN RESOURCES ESI CP080 F3PCT10397 CLAIMS MANAGEMENT - EMI DIRCTEMI 31,915 - 31,915 31,915 - - - -
HUMAN RESOURCES ESI CP080 F3PCT10398 CLAIMS MANGEMENT - ENOI Electr DIRCTENO 20,529 - 20,529 20,529 - - - -
HUMAN RESOURCES ESI CP080 F3PCT10399 CLAIMS MANAGEMENT - EGSL Elect DIRECTLG 28,641 - 28,641 28,641 - - - -
HUMAN RESOURCES ESI CP080 F3PCT10400 CLAIMS MANAGEMENT - ETI Texas DIRECTTX 25,235 - 25,235 - 25,235 - (50) 25,185
HUMAN RESOURCES ESI CP080 F3PCT10465 CLAIMS MANAGEMENT - ELL DIRCTELI 30,459 - 30,459 30,459 - - - -
HUMAN RESOURCES ESI CP080 F3PCT15470 OPNS INTERCONNECTION AGREEMENT TRSBLNOP 66,674 - 66,674 58,830 7,844 - (16) 7,829
HUMAN RESOURCES ESI CP080 F3PCT29320 SKILLS TRAINING CUST SERV- HE CUSEOPCO 146,950 - 146,950 125,240 21,710 - (44) 21,666
HUMAN RESOURCES ESI CP080 F3PCT29400 OPERATIONS SAFETY - HEADQUARTE CUSTEGOP 99,394 - 99,394 85,657 13,737 - (27) 13,710
HUMAN RESOURCES ESI CP080 F3PCT29406 OPERATIONS SAFETY - TEXAS DIST DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCT53062 TRANSPORTATION SERVICES VEHCLALL 312,259 - 312,259 273,608 38,652 (38,320) (1) 331
HUMAN RESOURCES ESI CP080 F3PCT53070 OPN T/D SYSTEM PERFORMANCE CUSEOPCO 144,230 - 144,230 122,939 21,291 - (45) 21,246
HUMAN RESOURCES ESI CP080 F3PCT53084 ENVIRONMENTAL SUPPORT - ELI DIRCTELI 2,528 - 2,528 2,528 - - - -
HUMAN RESOURCES ESI CP080 F3PCT53085 OPN MGR ENVIRONMENTAL MGMT CUSEOPCO 77,490 - 77,490 66,041 11,449 - (23) 11,426
HUMAN RESOURCES ESI CP080 F3PCT53086 ENVIRONMENTAL SUPPORT - EAI DIRCTEAI 4,030 - 4,030 4,030 - - - -
HUMAN RESOURCES ESI CP080 F3PCT53088 ENVIRONMENTAL SUPPORT - EMI DIRCTEMI 510 - 510 510 - - - -
HUMAN RESOURCES ESI CP080 F3PCT53089 ENVIRONMENTAL SUPPORT - ENOI DIRCTENO 402 - 402 402 - - - -
HUMAN RESOURCES ESI CP080 F3PCT53092 ENVIRONMENTAL SUPPORT - EGSI-T DIRECTTX 2,682 - 2,682 - 2,682 - (5) 2,677
HUMAN RESOURCES ESI CP080 F3PCT53095 ENVIRONMENTAL SUPPORT - EGSI-L DIRECTLG 190 - 190 190 - - - -
HUMAN RESOURCES ESI CP080 F3PCT53130 OPN MGR CLAIMS MANAGEMENT CUSTEGOP 55,998 - 55,998 48,261 7,737 - (16) 7,722
HUMAN RESOURCES ESI CP080 F3PCT53250 ENVIRN MGMNT TRANS SUPPORT - E TRSBLNOP 28,184 - 28,184 24,869 3,315 - (7) 3,308
HUMAN RESOURCES ESI CP080 F3PCT53251 ENVIRN MGMT TRANSMISSION SUPP DIRCTEAI 140 - 140 140 - - - -
HUMAN RESOURCES ESI CP080 F3PCT53252 ENVIRN MGMT TRANSMISSION SUPP DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCT53253 ENVRN MGMT TRANSMISSION SUPP E DIRCTEMI 184 - 184 184 - - - -
HUMAN RESOURCES ESI CP080 F3PCT53254 ENVRN MGMT TRANSMISSION SUPP E DIRCTENO 251 - 251 251 - - - -
HUMAN RESOURCES ESI CP080 F3PCT54052 Trans Regulatory Support/Polic TRSBLNOP 145,411 - 145,411 128,307 17,104 - (36) 17,069
HUMAN RESOURCES ESI CP080 F3PCT54065 OPNS OF PURCHASING & CONT-DCS SCMATRAN 15 - 15 13 2 - (0) 2
HUMAN RESOURCES ESI CP080 F3PCTBLLPL BELOW THE LINE - LPL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCTDAM01 ASSEST PLANNING AND MANAGEMENT CUSEOPCO 686 - 686 584 102 - (0) 101
HUMAN RESOURCES ESI CP080 F3PCTDAM02 ASSET PLANNING & MANAGMENT - L CUSTELLA 4,028 - 4,028 4,028 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDAM06 ASSET PLANNING & MGMT - LOUISI DIRCTELI 661 - 661 661 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDAM09 ASSET PLANNING & MGMT - EGSI L DIRECTLG 1,107 - 1,107 1,107 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDAM10 ASSET PLANNING & MGMT - ENOI DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCTDAMAG DAMAGE CLAIMS OF ENTERGY PROPE CUSTEGOP 8,750 - 8,750 7,541 1,209 - (2) 1,206
HUMAN RESOURCES ESI CP080 F3PCTDCA01 MANAGE BUDGETS - ESI CUSEOPCO 33,622 - 33,622 28,656 4,966 - (10) 4,956
HUMAN RESOURCES ESI CP080 F3PCTDCA02 MANAGE BUDGET - LOUISIANA ALL CUSTELLA 20,029 - 20,029 20,029 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDCA08 MANAGE BUDGETS - Texas EGS-TX DIRECTTX 3,242 - 3,242 - 3,242 - (6) 3,236
HUMAN RESOURCES ESI CP080 F3PCTDDS07 DISTRIBUTION STANDARDS - ESI-A CUSEOPCO 16,399 - 16,399 13,977 2,422 - (5) 2,417
HUMAN RESOURCES ESI CP080 F3PCTDDS13 DISTRIBUTION WORK PROCESSES-ES CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCTDDS23 TRANSPORTATION - ENOI DIRCTENO 49,357 - 49,357 49,357 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDDS24 TRANSPORTATION- ELI DIRCTELI 176,304 - 176,304 176,304 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDDS26 CUSTOMER SERVICE SUPPORT - O&M CUSTEGOP 235,059 - 235,059 202,577 32,482 - (65) 32,417
HUMAN RESOURCES ESI CP080 F3PCTDDS71 CSS MANAGE & CONSULT ARKANSAS DIRCTEAI 334 - 334 334 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDDS72 CSS MANAGE & CONSULT LOUISIANA DIRCTELI 119 - 119 119 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDDS73 CSS MANAGE & CONSULT MISSISSIP DIRCTEMI 283 - 283 283 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDDS74 CSS MANAGE & CONSULT LOUISIANA DIRCTENO - - - - - - - -
8-478
ESI CP080 F3PCTDDS76 DIRECTTX 334 - 334 - 334 - (1) 333
2011 TX Rate Case
HUMAN RESOURCES CSS MANAGE & CONSULT TEXAS EGS
HUMAN RESOURCES ESI CP080 F3PCTDOR01 OUTAGE RESPONSE CUSTEGOP 95,276 - 95,276 82,112 13,164 - 883 14,046
HUMAN RESOURCES ESI CP080 F3PCTDPM01 SYS SERV PROJECT MANAGEMENT - CUSEOPCO 48,955 - 48,955 41,725 7,230 - (15) 7,215
HUMAN RESOURCES ESI CP080 F3PCTDPQ01 DISTR POWER QUALITY ESI CUSEOPCO 14,288 - 14,288 12,177 2,111 - (4) 2,107
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCTDPQ06 DISTR POWER QUALITY - BILL ELI DIRCTELI 2,197 - 2,197 2,197 - - - -
Page 38 of 88
HUMAN RESOURCES ESI CP080 F3PCTDPQ10 DISTR POWER QUALITY - BILL ENO DIRCTENO 1,200 - 1,200 1,200 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDS007 PROCESS TRAINING - EGSI-LA DIRECTLG 64 - 64 64 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDS008 PROCESS TRAINING - LOUISIANA DIRCTELI 290 - 290 290 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDS010 PROCESS & SKILLS TRAINING ADMI EMPLFRAN 130,790 - 130,790 112,566 18,224 - (37) 18,187
HUMAN RESOURCES ESI CP080 F3PCTDTR02 SKILLS TRAINING - ARKANSAS DIRCTEAI 39,020 - 39,020 39,020 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDTR03 SKILLS TRAINING - EMI DIRCTEMI 43,864 - 43,864 43,864 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCTDTR06 SKILLS TRAINING - EGSI TX DIRECTTX 29,651 - 29,651 - 29,651 - (60) 29,592
HUMAN RESOURCES ESI CP080 F3PCTDTR07 SKILLS TRAINING - EGSI LA DIRECTLG 12,844 - 12,844 12,844 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDTR08 SKILLS TRAINING - LOUISIANA EL DIRCTELI 32,937 - 32,937 32,937 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDTR09 SKILLS TRAINING - ENOI ELECTRI DIRCTENO 18,791 - 18,791 18,791 - - - -
HUMAN RESOURCES ESI CP080 F3PCTDVM01 VEGETATION MANAGMENT - ESI CUSEOPCO 61,012 - 61,012 51,998 9,014 - (18) 8,996
HUMAN RESOURCES ESI CP080 F3PCTDVM02 VEGETATION MGMT - LOUISIANA AL CUSTELLA 21,883 - 21,883 21,883 - - - -
HUMAN RESOURCES ESI CP080 F3PCTE4465 ER LIGHTING PROGRAM EXPENSE E CUSEOPCO 1,506 - 1,506 1,284 222 - (0) 222
HUMAN RESOURCES ESI CP080 F3PCTJAUSE JOINT USE WITH THIRD PARTY - E DIRCTEAI 2,276 - 2,276 2,276 - - - -
HUMAN RESOURCES ESI CP080 F3PCTJGUSE JOINT USE WITH THIRD PARTY - E DIRECTTX 1,147 - 1,147 - 1,147 - (2) 1,144
HUMAN RESOURCES ESI CP080 F3PCTJLUSE JOINT USE WITH THIRD PARTY - E DIRCTELI 1,301 - 1,301 1,301 - - - -
HUMAN RESOURCES ESI CP080 F3PCTJMUSE JOINT USE WITH THIRD PARTY - E DIRCTEMI 1,251 - 1,251 1,251 - - - -
HUMAN RESOURCES ESI CP080 F3PCTJNUSE JOINT USE WITH THIRD PARTY - E DIRCTENO 1,135 - 1,135 1,135 - - - -
HUMAN RESOURCES ESI CP080 F3PCTJTUSE JOINT USE WITH 3RD PARTIES - A CUSEOPCO 32,954 - 32,954 28,086 4,868 - (10) 4,858
HUMAN RESOURCES ESI CP080 F3PCTJUUSE JOINT USE WITH THIRD PARTY -EG DIRECTLG 1,391 - 1,391 1,391 - - - -
HUMAN RESOURCES ESI CP080 F3PCTPUBLC PUPLIC CLAIMS CUSTEGOP 2,562 - 2,562 2,208 354 - (1) 353
HUMAN RESOURCES ESI CP080 F3PCTTDS07 TRANSMISSION LINES O&M EXP - DIRCTEAI 617 - 617 617 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS08 TRANSMISSION LINES O&M EXP - DIRCTEMI 3,427 - 3,427 3,427 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS09 TRANSMISSION LINES O&M EXP - DIRCTELI 14,676 - 14,676 14,676 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS10 Transmission Lines O&M Texas DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS11 TRANSMISSION LINES O&M EXP - DIRCTENO 8,219 - 8,219 8,219 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS12 TRANSMISSION LINES O&M EXPENS TRALINOP 148,850 - 148,850 126,704 22,146 - (45) 22,101
HUMAN RESOURCES ESI CP080 F3PCTTDS15 Transmission Lines O&M EGS LA DIRECTLG 10,770 - 10,770 10,770 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS17 Substation Maintenance EGSI LA DIRECTLG 23,887 - 23,887 23,887 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS19 SUBSTATION/SYSTEM PROT MAINT - DIRCTEAI 1,229 - 1,229 1,229 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS20 SUBSTATION MAINTENANCE TRASUBOP 249,330 - 249,330 223,319 26,011 - (52) 25,959
HUMAN RESOURCES ESI CP080 F3PCTTDS21 SUBSTATION/SYSTEM PROT MAINT - DIRCTELI 31,998 - 31,998 31,998 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS22 SUBSTATION/SYSTEM PROT MAINT - DIRCTEMI 3,662 - 3,662 3,662 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS23 Substation Maintenance - Texas DIRECTTX 2,170 - 2,170 - 2,170 - (4) 2,166
HUMAN RESOURCES ESI CP080 F3PCTTDS24 SUBSTATION/SYSTEM PROT MAINT - DIRCTENO 20,154 - 20,154 20,154 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS28 DISTRIBUTION O&M EXPENSE -EMI DIRCTEMI 1,570 - 1,570 1,570 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS29 DISTRIBUTION O&M EXPENSE -ELI DIRCTELI 43,188 - 43,188 43,188 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS30 DISTRIBUTION O&M EXPENSE -EGSI DIRECTLG 57,670 - 57,670 57,670 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS31 DISTRIBUTION O&M EXPENSE - ENO DIRCTENO 45,094 - 45,094 45,094 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS38 TRANSMISSION O&M MGMT/SUPPORT TRSBLNOP 944,483 - 944,483 833,361 111,122 - (224) 110,898
HUMAN RESOURCES ESI CP080 F3PCTTDS46 DISTRIBUTION O&M EXP - METRO E CUSEMETR 154,354 - 154,354 154,354 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS47 DISTR O&M EXPENSE - LOUISIANA CUSTELLA 442,865 - 442,865 442,865 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS51 TRANSMISSION OPERATIONS EAI DIRCTEAI 9,278 - 9,278 9,278 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS52 Transmission Operations EGS LA DIRECTLG 137,080 - 137,080 137,080 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS53 TRANSMISSION OPERATIONS ELI DIRCTELI 176,780 - 176,780 176,780 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS54 TRANSMISSION OPERATIONS - EMI DIRCTEMI 7,090 - 7,090 7,090 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS55 TRANSMISSION OPERATIONS ENOI DIRCTENO 116,103 - 116,103 116,103 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS56 Transmission Operations TEXAS DIRECTTX 141,651 - 141,651 - 141,651 - (287) 141,364
HUMAN RESOURCES ESI CP080 F3PCTTDS71 TRANSMISSION MANAGEMENT/SUPPOR DIRCTEAI 36,037 - 36,037 36,037 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS72 Transmission Mgt/Support EGS L DIRECTLG 19,118 - 19,118 19,118 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS73 TRANSMISSION MANAGEMENT/SUPPOR DIRCTELI 11,837 - 11,837 11,837 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS74 TRANSMISSION MANAGEMENT/SUPPOR DIRCTEMI 19,908 - 19,908 19,908 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS75 TRANSMISSION MANAGEMENT/SUPPOR DIRCTENO 9,196 - 9,196 9,196 - - - -
HUMAN RESOURCES ESI CP080 F3PCTTDS76 Transmission Mgt/Support TEXAS DIRECTTX 38,703 - 38,703 - 38,703 - (79) 38,624
HUMAN RESOURCES ESI CP080 F3PCTWCOMP WORKER'S COMPENSATION CLAIMS COMCLAIM 72,572 - 72,572 66,713 5,859 - (12) 5,848
HUMAN RESOURCES ESI CP080 F3PCTXEMHI EWO MARKETING HOLDING INC - T DIRECT4L 11,226 - 11,226 11,226 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXENFH ENTERGY NUC FINANCE HOLDING-TA DIRECT7A 915 - 915 915 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXENFI ENTERGY NUCLEAR FINANCE INC-T DIRECT7A 553 - 553 553 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXEPGH TAX SUPPORT FOR ENTERGY POWER DIRECT8F 2,382 - 2,382 2,382 - - - -
8-479
ESI CP080 F3PCTXEPGO DIRECT8G 42,127 - 42,127 42,127 - - - -
2011 TX Rate Case
HUMAN RESOURCES TAX SUPPORT FOR ENTERGY POWER
HUMAN RESOURCES ESI CP080 F3PCTXEPRS ENTERGY POWER RS CORP - TAX SU DIRECTX6 149 - 149 149 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXETLG TLG SERVICES - TAX SUPPORT DIRCLOVH 2,334 - 2,334 2,334 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXII2L ETR INTL INVESTMENT NO2 LLC-TA DIRECT22 22,835 - 22,835 22,835 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCTXIP2L ENTERGY NUC INDIAN POINT 2 LLC DIRCTENU 24,345 - 24,345 24,345 - - - -
Page 39 of 88
HUMAN RESOURCES ESI CP080 F3PCTXIP3L ENT NUC INDIAN POINT3 LLC - T DIRECT77 7,490 - 7,490 7,490 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNFCO ENTERGY NUCLEAR FUELS CO - TAX DIRCTENU 695 - 695 695 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNFPL ENTERGY NUCLEAR FITZPATRICK-TA DIRECT78 30,107 - 30,107 30,107 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNHC1 ENTERGY NUCLEAR HOLDING CO #1- DIRCTENU 1,029 - 1,029 1,029 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNHC2 ENTERGY NUCLEAR HOLDING CO2-TA DIRCTENU 397 - 397 397 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNHC3 ENTERGY NUCLEAR HOLDING CO3-TA DIRECT14 10,017 - 10,017 10,017 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCTXNHCO ENTERGY NUCLEAR HOLDING CO - T DIRECT14 210 - 210 210 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNNY1 ENTERGY NUCLEAR NY INVEST I-TA DIRCTENU 7,026 - 7,026 7,026 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNNYI ENTERGY NUC NY INVESTMENT III- DIRECT14 192 - 192 192 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNOPI ENTERGY NUCLEAR OPERATIONS-TAX DIRCTENU 8,075 - 8,075 8,075 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNPCO ENTERGY NUCLEAR POTOMAC CO-TAX DIRECT14 586 - 586 586 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNPFS ENTERGY NUCLEAR PFS CO - TAX S DIRECT14 118 - 118 118 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNVIC ENTERGY NUC VERMONT INVEST CO- DIRECT14 14,932 - 14,932 14,932 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXNVYL ENTERGY NUC VERMONT YANKEE LLC DIRECT72 24,719 - 24,719 24,719 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXPDCV EAM - Tax Services DIRECTXU 26,701 - 26,701 26,701 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXPECC ENTERGY POWER E&C CORP - TAX S DIRECT1Q 310 - 310 310 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXRESO ENTERGY RESOURCES INC - TAX DIRECT1B 1,315 - 1,315 1,315 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXRTLB ENTERGY RETAIL TX LP-B - TAX S DIRECT96 169 - 169 169 - - - -
HUMAN RESOURCES ESI CP080 F3PCTXVHCI ENTERGY VENTURES HOLDING CO-TA DIRECT1E 10 - 10 10 - - - -
HUMAN RESOURCES ESI CP080 F3PCUD00-2 LOWENBURG 7 5 RETURN SUIT DIRCTENO 223 - 223 223 - - - -
HUMAN RESOURCES ESI CP080 F3PCUD99-2 GORDON SUIT DIRCTENO 2,729 - 2,729 2,729 - - - -
HUMAN RESOURCES ESI CP080 F3PCW10227 ENVIRONMENTAL SUPPORT - TX DIRECTTX 30,803 - 30,803 - 30,803 - (62) 30,741
HUMAN RESOURCES ESI CP080 F3PCW14171 TRAINING DEVELOPMENT CAPAOPCO 97,439 - 97,439 86,905 10,534 - (22) 10,513
HUMAN RESOURCES ESI CP080 F3PCW14172 SAFETY GROUP SERVICES CAPAOPCO 243,836 - 243,836 217,475 26,361 - (54) 26,308
HUMAN RESOURCES ESI CP080 F3PCW15745 AWARDS & RECOGNITION PROGRAM CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCW15822 RESOURCE PLANNING COORDINATOR LOADOPCO 21,220 - 21,220 17,940 3,280 - (7) 3,274
HUMAN RESOURCES ESI CP080 F3PCW15830 SYSTEM GENERATION PLANNING LOADOPCO 275,745 - 275,745 233,019 42,726 - (87) 42,639
HUMAN RESOURCES ESI CP080 F3PCW15840 PLANNING MODELING & ANALYSIS G LOADOPCO 49,757 - 49,757 42,064 7,693 - (16) 7,677
HUMAN RESOURCES ESI CP080 F3PCW18100 OPNS-GAS SUPPLY CAPXCOPC 199,573 - 199,573 172,300 27,274 - (56) 27,217
HUMAN RESOURCES ESI CP080 F3PCW18200 OPNS-OIL SUPPLY OWNISFI 24,043 - 24,043 24,043 - - - -
HUMAN RESOURCES ESI CP080 F3PCW18300 OPNS-COAL SUPPLY COALARGS 132,766 - 132,766 132,766 - - - -
HUMAN RESOURCES ESI CP080 F3PCW19501 WHOLESALE PURCHASING & SALES LOADOPCO 251,147 - 251,147 212,227 38,920 - (79) 38,841
HUMAN RESOURCES ESI CP080 F3PCW19510 ENERGY MANAGEMENT OPERATIONS LOADOPCO 385,331 - 385,331 325,274 60,057 - (119) 59,938
HUMAN RESOURCES ESI CP080 F3PCW19511 ENERGY MANAGEMENT OPERATIONS P LOADOPCO 242,026 - 242,026 204,444 37,582 - (76) 37,506
HUMAN RESOURCES ESI CP080 F3PCW19512 ENERGY MGMT - FUEL & ENERGY AN LOADOPCO 163,350 - 163,350 137,951 25,399 - (51) 25,348
HUMAN RESOURCES ESI CP080 F3PCW29607 POWER SYSTEM ACCOUNTING LOADWEPI 70,757 - 70,757 59,839 10,918 - (22) 10,896
HUMAN RESOURCES ESI CP080 F3PCW29608 TRANSMISSION POWER SYSTEM OPER LOADOPCO 2,784,618 - 2,784,618 2,352,360 432,258 - (872) 431,385
HUMAN RESOURCES ESI CP080 F3PCW29609 TRANS POWER SYSTEM OPERATIONS DIRCTEAI 61 - 61 61 - - - -
HUMAN RESOURCES ESI CP080 F3PCW29616 TRANS POWER SYS OPERATIONS - L DIRCTELI 43,656 - 43,656 43,656 - - - -
HUMAN RESOURCES ESI CP080 F3PCW36535 MANAGER OF COST CONTROL AND AN CAPAOPCO 187,468 - 187,468 167,201 20,267 - (41) 20,226
HUMAN RESOURCES ESI CP080 F3PCW36555 PURCHASING & CONTRACTS SUPPORT SCFSPALL 208,847 - 208,847 180,143 28,704 (13,145) (32) 15,527
HUMAN RESOURCES ESI CP080 F3PCW51400 SFI FUEL OIL O&M DIRCTSFI 51 - 51 51 - - - -
HUMAN RESOURCES ESI CP080 F3PCW54035 VICE PRESIDENT OF ENERGY MANAG LOADOPCO 7,908 - 7,908 6,700 1,207 - (3) 1,205
HUMAN RESOURCES ESI CP080 F3PCW55555 VP FOSSIL GENERATION CAPAOPCO 97,081 - 97,081 86,586 10,496 - (21) 10,474
HUMAN RESOURCES ESI CP080 F3PCW58030 ENVIRONMENTAL SUPPORT - AR DIRCTEAI 96,862 - 96,862 96,862 - - - -
HUMAN RESOURCES ESI CP080 F3PCW58040 ENVIRONMENT SUPPORT - MS DIRCTEMI 63,345 - 63,345 63,345 - - - -
HUMAN RESOURCES ESI CP080 F3PCW58050 ENVIRONMENTAL SUPPORT - ELI E CUSTELLA 112,023 - 112,023 112,023 - - - -
HUMAN RESOURCES ESI CP080 F3PCW58075 ENVIRONMENTAL COMPLIANCE ASSES CAPAOPCO 1,064 - 1,064 949 115 - (0) 115
HUMAN RESOURCES ESI CP080 F3PCWE0010 GENERATION ASSETS MANAGEMENT CAPAOPCO 52,874 - 52,874 47,158 5,716 - (12) 5,705
HUMAN RESOURCES ESI CP080 F3PCWE0020 MGR - Business Processes CAPAOPCO 92,444 - 92,444 82,450 9,994 - (20) 9,975
HUMAN RESOURCES ESI CP080 F3PCWE0023 MP&C - PLANT OPS ARK DIRCTEAI 28,605 - 28,605 28,605 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0024 MP&C - PLANT OPS LA DIRCTELI 24,194 - 24,194 24,194 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0025 MP&C - PLANT OPS MISS DIRCTEMI 25,391 - 25,391 25,391 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0026 MP&C - PLANT OPS NOPSI DIRCTENO 12,945 - 12,945 12,945 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0027 MP&C - PLANT OPS EGSI LOADTXLG 20,762 - 20,762 11,392 9,370 (1,913) (15) 7,442
HUMAN RESOURCES ESI CP080 F3PCWE0031 EGSI - ENGIN & TECH SUPPORT DIRECTLG 37,201 - 37,201 37,201 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0032 SAFETY PERFORMANCE RECOGNITION CAPAOPCO 164 - 164 146 18 - (0) 18
HUMAN RESOURCES ESI CP080 F3PCWE0033 SPOTLIGHT ON SAFETY PROGRAM CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0034 DIRECTOR - PLANT SUPPORT CAPAOPCO 40,205 - 40,205 35,859 4,347 - (9) 4,338
8-480
ESI CP080 F3PCWE0035 CAPAOPCO 179,492 - 179,492 160,087 19,405 - (41) 19,364
2011 TX Rate Case
HUMAN RESOURCES MANAGER - BUSINESS SUPPORT
HUMAN RESOURCES ESI CP080 F3PCWE0046 PLANT SUPPORT SERVICES - BIG C ASSTTXLG 11,667 - 11,667 6,789 4,878 - (11) 4,868
HUMAN RESOURCES ESI CP080 F3PCWE0057 BRAO & TECH SUPPORT ROUTINE/DI DIRECTLG 31,173 - 31,173 31,173 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0058 AWARDS & RECOGNITIONS PROGRAM LOADOPCO 0 - 0 0 0 - - 0
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PCWE0063 EMO APPLICATION SUPPORT LOADOPCO 806 - 806 686 120 - (0) 120
Page 40 of 88
HUMAN RESOURCES ESI CP080 F3PCWE0064 LONG TERM ENERGY LOADOPCO 53,249 - 53,249 44,969 8,280 - (17) 8,264
HUMAN RESOURCES ESI CP080 F3PCWE0070 PURCHASING SUPPORT (L BUUCK) DIRECTLG 5,190 - 5,190 5,190 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0073 FOSSIL INFORMATION TECHNOLOGY CAPAOPCO 124,464 - 124,464 111,008 13,456 - (27) 13,429
HUMAN RESOURCES ESI CP080 F3PCWE0092 EMS OPERATIONS & MAINTENANCE S LOADOPCO 153,944 - 153,944 130,104 23,840 - (49) 23,792
HUMAN RESOURCES ESI CP080 F3PCWE0111 NTEC PROJECT O&M SUPPORT-EEI DIRECT8M - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0125 Six Sigma Operations SR8 LOADOPCO 60,956 - 60,956 51,571 9,385 - (20) 9,365
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PCWE0133 EMO INFORMATION TECHNOLOGY SUP LOADOPCO 20,547 - 20,547 17,474 3,073 - (7) 3,065
HUMAN RESOURCES ESI CP080 F3PCWE0135 NEL 6 JOINT OWNERSHIP PART A DIRECTLG 969 - 969 969 - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0140 EMO REGULATORY AFFAIRS LOADOPCO 86,245 - 86,245 72,928 13,317 - (27) 13,289
HUMAN RESOURCES ESI CP080 F3PCWE0151 FOSSIL DIVERSITY INITIATIVE - CAPAOPCO 1,767 - 1,767 1,576 191 - (0) 191
HUMAN RESOURCES ESI CP080 F3PCWE0155 BELOW THE LINE - ENVIRONMENTAL CAPAOPCO 770 - 770 687 83 (83) - -
HUMAN RESOURCES ESI CP080 F3PCWE0169 ENTERGY THERMAL O&M MGMT SERVI DIRECT66 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0171 EPOUS MANAGEMENT SUPPORT DIRECT8M - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0187 FOSSIL IT SUPPORT FOR 2003-200 CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCWE0200 E&C Technical Support-SU1 CAPAOPCO 324,165 - 324,165 289,119 35,046 - (72) 34,974
HUMAN RESOURCES ESI CP080 F3PCWE0268 ENVIRONMENTAL SUPPORT-DIRECTOR CAPAOPCO 49,984 - 49,984 44,580 5,404 - (11) 5,393
HUMAN RESOURCES ESI CP080 F3PCWE0288 VP POWER PLANT OPS CAPAOPCO 50,369 - 50,369 44,923 5,445 - (10) 5,435
HUMAN RESOURCES ESI CP080 F3PCWE0289 DIRECTOR - BUSINESS SERVICE CAPAOPCO 58,764 - 58,764 52,411 6,353 - (13) 6,340
HUMAN RESOURCES ESI CP080 F3PCWEC601 ENVIRONMENTAL SERVICES ADMINIS CAPAOPCO 47,185 - 47,185 42,084 5,101 - (10) 5,091
HUMAN RESOURCES ESI CP080 F3PCWEC680 WASTE PROGRAMS - FOSSIL CAPAOPCO 19,133 - 19,133 17,064 2,068 - (4) 2,064
HUMAN RESOURCES ESI CP080 F3PCWEC685 AIR PROGRAMS FOSSIL CAPAOPCO 35,256 - 35,256 31,444 3,812 - (8) 3,804
HUMAN RESOURCES ESI CP080 F3PCWEC686 WATER PROGRAMS - FOSSIL CAPAOPCO 12,417 - 12,417 11,075 1,342 - (3) 1,340
HUMAN RESOURCES ESI CP080 F3PCWEC687 RESPONSE PROGRAMS - FOSSIL CAPAOPCO 21,098 - 21,098 18,817 2,281 - (5) 2,276
HUMAN RESOURCES ESI CP080 F3PCWEC688 CONTINUOUS AIR EMISSION MONITO CAPAOPCO 63,337 - 63,337 56,490 6,847 - (14) 6,834
HUMAN RESOURCES ESI CP080 F3PCWEC690 ENVIRONMENTAL TRAINING PLAN CAPAOPCO 151 - 151 135 16 - (3) 14
HUMAN RESOURCES ESI CP080 F3PCWN0046 PROPERTY&LIABILITY INS POLICY DIRECTLG 907 - 907 907 - - - -
HUMAN RESOURCES ESI CP080 F3PCWN0064 NISCO LEGAL DEPARTMENT LITIGAT DIRECTLG 1,150 - 1,150 1,150 - - - -
HUMAN RESOURCES ESI CP080 F3PCWS0327 SAIC LABOR CHARGES TO PMDC CAPAOPCO 2,842 - 2,842 2,535 307 - (1) 306
HUMAN RESOURCES ESI CP080 F3PCZG0794 WF1 Outage--Boiler & Auxiliari DIRCTELI 433 - 433 433 - - - -
HUMAN RESOURCES ESI CP080 F3PCZG0797 WF2 Turbine Valves 2006/2009 DIRCTELI 3,251 - 3,251 3,251 - - - -
HUMAN RESOURCES ESI CP080 F3PCZGASAG GAS ADMINISTRATIVE CUSGOPCO 144,235 - 144,235 144,235 - - - -
HUMAN RESOURCES ESI CP080 F3PCZGASVP GAS OPERATIONS ESI VP MANAGEME CUSGOPCO 7,291 - 7,291 7,291 - - - -
HUMAN RESOURCES ESI CP080 F3PCZU1571 EGSI TX FUEL RELATED MATTERS DIRECTTX 22,418 - 22,418 - 22,418 - (48) 22,370
HUMAN RESOURCES ESI CP080 F3PCZU1580 EGSI/LA -- GAS RATE CASE DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCZU1582 EGSI LA 3RD EARNINGS REVIEW DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PCZU1603 LP&L/LPSC EARNINGS REVIEW DOC DIRCTELI 4,331 - 4,331 4,331 - - - -
HUMAN RESOURCES ESI CP080 F3PP1CDETR Corp Dvlpmnt - Entergy Corp DIRCTETR 90,910 - 90,910 90,910 - - - -
HUMAN RESOURCES ESI CP080 F3PP1E2EPM End-to-End Process Mgmnt LVLSVCAL 25,778 - 25,778 23,341 2,436 (2) (5) 2,430
HUMAN RESOURCES ESI CP080 F3PP1TWEED Project Tweed DIRCTETR 79,228 - 79,228 79,228 - - - -
HUMAN RESOURCES ESI CP080 F3PP33SCAR Storm Cost Accounting Readines CUSEOPCO 11,528 - 11,528 9,825 1,703 (23) (3) 1,677
HUMAN RESOURCES ESI CP080 F3PP3RGNF2 P lgrim Global Nuclear Fuel DIRECT57 674 - 674 674 - - - -
HUMAN RESOURCES ESI CP080 F3PP451901 GENERAL OUTAGE SUPPORT DIRECT72 9,346 - 9,346 9,346 - - - -
HUMAN RESOURCES ESI CP080 F3PP4R9885 FORCE ON FORCE EXERCISE DIRECT72 15,674 - 15,674 15,674 - - - -
HUMAN RESOURCES ESI CP080 F3PP4R9886 TRITIUM DETECTION INVESTIGATIO DIRECT72 47,671 - 47,671 47,671 - - - -
HUMAN RESOURCES ESI CP080 F3PP4R9951 PSB Docket 7600 DIRECT72 3,591 - 3,591 3,591 - - - -
HUMAN RESOURCES ESI CP080 F3PP4R9952 Tr tium Discovery Well GZ-24 DIRECT72 546 - 546 546 - - - -
HUMAN RESOURCES ESI CP080 F3PP4RGNF2 VY Global Nuclear Fuel DIRECT72 674 - 674 674 - - - -
HUMAN RESOURCES ESI CP080 F3PP6H0PAL Direct Support to Pa isades DIRECTNA 76,867 - 76,867 76,867 - - - -
HUMAN RESOURCES ESI CP080 F3PP6HGAMA ENNE BWR Global Nuclear Fuel DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PP6HHOST ENNE Hosting/server support/SO DIRCTENU 4,413 - 4,413 4,413 - - - -
HUMAN RESOURCES ESI CP080 F3PP6HINDS Indus Passport DIRCTENU 12,471 - 12,471 12,471 - - - -
HUMAN RESOURCES ESI CP080 F3PP6HPLSE Analysis of Contractor secur v DIRECTNA 1,016 - 1,016 1,016 - - - -
HUMAN RESOURCES ESI CP080 F3PP6HSPES IP2 / IP3 SPEDES Perm t DIRCTENU 10,288 - 10,288 10,288 - - - -
HUMAN RESOURCES ESI CP080 F3PP6WAREH MATERIAL CONTROL DIRECT77 4,977 - 4,977 4,977 - - - -
HUMAN RESOURCES ESI CP080 F3PP781901 General Outage Support Activit DIRECT78 11,101 - 11,101 11,101 - - - -
HUMAN RESOURCES ESI CP080 F3PP781904 In-Service Inspections IWE/IWL DIRECT78 4,127 - 4,127 4,127 - - - -
HUMAN RESOURCES ESI CP080 F3PP78PTRX Potential Transformer Work DIRECT78 1,888 - 1,888 1,888 - - - -
HUMAN RESOURCES ESI CP080 F3PP7NFONF Security Force on Force Drills DIRECT78 5,731 - 5,731 5,731 - - - -
HUMAN RESOURCES ESI CP080 F3PP7NXFMR Stn Reserve Transformer Prep DIRECT78 - - - - - - - -
8-481
ESI CP080 F3PP7RGNF2 DIRECT78 669 - 669 669 - - - -
2011 TX Rate Case
HUMAN RESOURCES JAF Global Nuclear Fuel
HUMAN RESOURCES ESI CP080 F3PPADSENI Analytic/Decision Support-ENI DIRCTENU 64,302 - 64,302 64,302 - - - -
HUMAN RESOURCES ESI CP080 F3PPADSENT Analytic/Decision Support-Ente ASSTSALL 93,994 - 93,994 84,628 9,366 - (20) 9,346
HUMAN RESOURCES ESI CP080 F3PPADSREG Analytic/Decision Support-Util ASSTSREG 34,592 - 34,592 29,593 4,999 - (11) 4,988
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPADTFL9 ELL Fuel Audit 2005-2009 DIRCTELI 9,024 - 9,024 9,024 - - - -
Page 41 of 88
HUMAN RESOURCES ESI CP080 F3PPAMIEXN AMI Pilot ENO A&G Exp non-incr DIRCTENO (16,173) - (16,173) (16,173) - - - -
HUMAN RESOURCES ESI CP080 F3PPAMISTG AMI Strategy Expense CUSEOPCO 81,735 - 81,735 69,667 12,069 - (28) 12,041
HUMAN RESOURCES ESI CP080 F3PPAPSCLG APSC Complaint - FERC Investig CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPBL1425 Below the Line-LG000 & L0000 S CUSELGLA - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPBLANCO Project White DIRCTETR 33,955 - 33,955 33,955 - - - -
HUMAN RESOURCES ESI CP080 F3PPBOCE01 Operating Committee LOADOPCO - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPC31258 CEO MEETINGS WITH EMPLOYEES EMPLOYAL 114 - 114 109 5 - (0) 5
HUMAN RESOURCES ESI CP080 F3PPCAO001 Chief Administrative Officer ASSTSALL 177,327 - 177,327 159,700 17,627 - (36) 17,590
HUMAN RESOURCES ESI CP080 F3PPCCS010 Climate Consulting Services ASSTSALL 40,091 - 40,091 36,104 3,987 - (8) 3,979
HUMAN RESOURCES ESI CP080 F3PPCOO001 CHIEF OPERATING OFFICER ASSTSALL 78,912 - 78,912 71,064 7,848 - (16) 7,832
HUMAN RESOURCES ESI CP080 F3PPCOS09G EGSL Cost of Service (TY 2009) DIRECTLG 25 - 25 25 - - - -
HUMAN RESOURCES ESI CP080 F3PPCOS09L ELL Cost of Service (TY 2009) DIRCTELI 25 - 25 25 - - - -
HUMAN RESOURCES ESI CP080 F3PPCPLITA 2009 Fall Lighting Campaign EA DIRCTEAI 2,167 - 2,167 2,167 - - - -
HUMAN RESOURCES ESI CP080 F3PPCPLITG 2009 Fall Lighting Campaign EG DIRECTLG 2,891 - 2,891 2,891 - - - -
HUMAN RESOURCES ESI CP080 F3PPCPLITL 2009 Fall Lighting Campaign EL DIRCTELI 4,924 - 4,924 4,924 - - - -
HUMAN RESOURCES ESI CP080 F3PPCPLITM 2009 Fall Lighting Campaign EM DIRCTEMI 2,456 - 2,456 2,456 - - - -
HUMAN RESOURCES ESI CP080 F3PPCPLITN Lighting Campaign ENOI DIRCTENO 2,695 - 2,695 2,695 - - - -
HUMAN RESOURCES ESI CP080 F3PPCPMUTL CORPORATE PERFORMANCE MGMT UTL EMPXRTNC 4,186 - 4,186 3,807 379 - (1) 378
HUMAN RESOURCES ESI CP080 F3PPCRENEW Cooper Contract Renewal DIRECT7T 4,863 - 4,863 4,863 - - - -
HUMAN RESOURCES ESI CP080 F3PPCRPSTM (___) Corporate O&M Storm Supp LVLSVCAL 145 - 145 132 14 - (0) 14
HUMAN RESOURCES ESI CP080 F3PPCSE021 SH&E Compliance Audits - ETI DIRECTTX 494 - 494 - 494 - (1) 493
HUMAN RESOURCES ESI CP080 F3PPCSE076 SH&E Compliance Audits - ELI DIRCTELI 1,794 - 1,794 1,794 - - - -
HUMAN RESOURCES ESI CP080 F3PPCSE078 SH&E Compliance Audits - EAI DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPCSE083 SH&E Compliance Audits - ENFZ DIRECT78 879 - 879 879 - - - -
HUMAN RESOURCES ESI CP080 F3PPCYBERV Cyber Vulnerabi ity Assessment LOADOPCO 5,187 - 5,187 4,412 774 - (2) 772
HUMAN RESOURCES ESI CP080 F3PPD10115 Dist Work Mgmt O&M-DIS/DSS/ADS CUSTEGOP 28,439 - 28,439 24,511 3,928 - (8) 3,920
HUMAN RESOURCES ESI CP080 F3PPD10116 Dist Work Mgmt O&M-LAMP Street CUSEOPCO 1,850 - 1,850 1,577 273 - (1) 272
HUMAN RESOURCES ESI CP080 F3PPD10117 Dist Work Mgmt O&M-WTS Waste T CUSEOPCO 6 - 6 5 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPD10119 Dist Work Mgmt O&M-CTS Contrac CUSTEGOP 11,594 - 11,594 9,993 1,601 - (3) 1,598
HUMAN RESOURCES ESI CP080 F3PPD10120 Dist Oper Appl O&M-AM/FM Suppo CUSTEGOP 36,699 - 36,699 31,629 5,070 - (10) 5,059
HUMAN RESOURCES ESI CP080 F3PPD10121 Dist Oper Appl O&M-AutoCAD CUSEOPCO 783 - 783 667 115 - (0) 115
HUMAN RESOURCES ESI CP080 F3PPD10123 Dist Oper Appl O&M-EPO&SAISO S CUSEOPCO 4,638 - 4,638 3,953 685 - (1) 683
HUMAN RESOURCES ESI CP080 F3PPD10124 Dist Oper Appl O&M-PDD/ECOS Sp CUSTEGOP 18,868 - 18,868 16,260 2,608 - (5) 2,603
HUMAN RESOURCES ESI CP080 F3PPD10128 ARCS/Itron/MV90 Support CUSTEGOP 3,002 - 3,002 2,588 414 - (1) 413
HUMAN RESOURCES ESI CP080 F3PPD10129 B lling Determinate Proc/Major CUSTEGOP 2,835 - 2,835 2,443 391 - (1) 391
HUMAN RESOURCES ESI CP080 F3PPD10130 Customer Care System Interface CUSEGXTX 3,497 - 3,497 3,497 - - - -
HUMAN RESOURCES ESI CP080 F3PPD10131 CIS/AIS & Core Support DIRECTTX 36,569 - 36,569 - 36,569 - (85) 36,484
HUMAN RESOURCES ESI CP080 F3PPD10132 Electronic Data Interchange Su CUSEOPCO 679 - 679 579 100 - (0) 100
HUMAN RESOURCES ESI CP080 F3PPD10133 Internet B ll Presentment & Pm CUSEGXTX 465 - 465 465 - - - -
HUMAN RESOURCES ESI CP080 F3PPD10134 MAB Load Research Support CUSTEGOP 2,165 - 2,165 1,865 299 - (1) 299
HUMAN RESOURCES ESI CP080 F3PPD10137 B ll Delivery Support CUSEGXTX 30,555 - 30,555 30,555 - - - -
HUMAN RESOURCES ESI CP080 F3PPD10139 Mobius Support CUSTEGOP 23 - 23 20 3 - (0) 3
HUMAN RESOURCES ESI CP080 F3PPD10140 Large Power Billing System for CUSEOPCO 11,539 - 11,539 9,832 1,707 - (3) 1,703
HUMAN RESOURCES ESI CP080 F3PPD10141 CIMS Support CUSEGXTX 126 - 126 126 - - - -
HUMAN RESOURCES ESI CP080 F3PPD10142 Customer Service Field Applica CUSTEGOP 608 - 608 524 84 - (0) 84
HUMAN RESOURCES ESI CP080 F3PPD10143 Mgr Gen & Admin - Cust System CUSTEGOP 16 - 16 14 2 - (0) 2
HUMAN RESOURCES ESI CP080 F3PPD10146 Dist Work Mgmt-Cyndrus Support VEHCLALL 1,374 - 1,374 1,204 169 - (0) 169
HUMAN RESOURCES ESI CP080 F3PPD10147 Regulatory Litigation Support CUSTEGOP 5 - 5 5 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPD10150 TaxWare Support CUSTEGOP 1,609 - 1,609 1,387 222 - (1) 221
HUMAN RESOURCES ESI CP080 F3PPD10158 CCS Agent Care System CUSEGXTX 14,704 - 14,704 14,704 - - - -
HUMAN RESOURCES ESI CP080 F3PPD10160 Mgr Gen & Admin-Reporting&Anal CUSTEGOP 22,177 - 22,177 19,113 3,064 - (6) 3,058
HUMAN RESOURCES ESI CP080 F3PPD10161 ePlus (Web Se f Service) Suppo CUSTEGOP 5,130 - 5,130 4,422 707 - (2) 706
HUMAN RESOURCES ESI CP080 F3PPD10163 Economic Development Support CUSTEGOP 11 - 11 9 2 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPD10165 Trans Work Mgmt App Support TRSBLNOP 43,287 - 43,287 38,192 5,095 - (10) 5,085
HUMAN RESOURCES ESI CP080 F3PPD10166 Gen & Admin - Customer Mgmt S CUSTEGOP 18,179 - 18,179 15,658 2,521 - (4) 2,518
HUMAN RESOURCES ESI CP080 F3PPDERNNE Nuclear NE Derivatives Complia DIRCTENU 13,306 - 13,306 13,306 - - - -
HUMAN RESOURCES ESI CP080 F3PPDIBEWM EMI-IBEW Entergy Contract Nego DIRCTEMI 16,690 - 16,690 16,690 - - - -
HUMAN RESOURCES ESI CP080 F3PPDOWPPA Dow 3 Year PPA (2011-2014) DIRECTLG 977 - 977 977 - - - -
HUMAN RESOURCES ESI CP080 F3PPDSMALL DSM/Energy Efficiency -All Jur CUSTEGOP 518 - 518 446 72 - (72) -
8-482
ESI CP080 F3PPE01600 LOADOPCO 5,051 - 5,051 4,284 767 - (2) 765
2011 TX Rate Case
HUMAN RESOURCES FERC Compliance Plan
HUMAN RESOURCES ESI CP080 F3PPE13807 General Legal Services - EAM DIRECTXU 18,597 - 18,597 18,597 - - - -
HUMAN RESOURCES ESI CP080 F3PPE14432 EAI SPP RTO Study DIRCTEAI 1,267 - 1,267 1,267 - - - -
HUMAN RESOURCES ESI CP080 F3PPE14434 EAI POST SYS AGMT INCREMENTAL DIRCTEAI 11,053 - 11,053 11,053 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPE14435 EAI POST SYS AGMT NON-INCREMEN DIRCTEAI 532 - 532 532 - - - -
Page 42 of 88
HUMAN RESOURCES ESI CP080 F3PPE14436 EAI MISO RTO STUDY DIRCTEAI 175 - 175 175 - - - -
HUMAN RESOURCES ESI CP080 F3PPE98GSN Integrated Energy Mgmt ENOI Ga DIRCTENO 1,790 - 1,790 1,790 - - - -
HUMAN RESOURCES ESI CP080 F3PPE9974N Utl ECI Continuing Improve ENO DIRCTENO 5,337 - 5,337 5,337 - - - -
HUMAN RESOURCES ESI CP080 F3PPE9974S Utl ECI Continuing Improve ESI CUSEOPCO 146,137 - 146,137 124,550 21,587 - (44) 21,543
HUMAN RESOURCES ESI CP080 F3PPE997LA ECI Continue Improve LA (G L N CUSTELLA 56,026 - 56,026 56,026 - - - -
HUMAN RESOURCES ESI CP080 F3PPE9981A Integrated Energy Mgmt EAI DIRCTEAI 165 - 165 165 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPE9981G Integrated Energy Mgmt EGSL DIRECTLG 1,209 - 1,209 1,209 - - - -
HUMAN RESOURCES ESI CP080 F3PPE9981L Integrated Energy Mgmt ELL DIRCTELI 1,162 - 1,162 1,162 - - - -
HUMAN RESOURCES ESI CP080 F3PPE9981M Integrated Energy Mgmt EMI DIRCTEMI 89 - 89 89 - - - -
HUMAN RESOURCES ESI CP080 F3PPE9981N Integrated Energy Mgmt ENOI el DIRCTENO 12,104 - 12,104 12,104 - - - -
HUMAN RESOURCES ESI CP080 F3PPE9981S Integrated Energy Mgmt ESI CUSEOPCO 225,698 - 225,698 192,364 33,334 - (69) 33,265
HUMAN RESOURCES ESI CP080 F3PPE9981T Integrated Energy Mgmt ETI DIRECTTX 13 - 13 - 13 - (0) 13
HUMAN RESOURCES ESI CP080 F3PPE99GAS Utl ECI Continuing Improve GAS CUSGOPCO 564 - 564 564 - - - -
HUMAN RESOURCES ESI CP080 F3PPEAI011 EAI 2011 Rate Filing DIRCTEAI 5,572 - 5,572 5,572 - - - -
HUMAN RESOURCES ESI CP080 F3PPEAIMIS MISO Transition EAI Path 1 cos DIRCTEAI 8,875 - 8,875 8,875 - - - -
HUMAN RESOURCES ESI CP080 F3PPEAIPAT Maintain EAI Paths 2 and 3 RTO DIRCTEAI 841 - 841 841 - - - -
HUMAN RESOURCES ESI CP080 F3PPEAM022 EAM ADMINISTRATIVE SUPPORT DIRECTXU 15,377 - 15,377 15,377 - - - -
HUMAN RESOURCES ESI CP080 F3PPEAM032 EAM - Project White Deer DIRECTXU 94 - 94 94 - - - -
HUMAN RESOURCES ESI CP080 F3PPEASTIN W llard Eastin etal LVLSVCAL 705 - 705 638 67 - (0) 67
HUMAN RESOURCES ESI CP080 F3PPEDEH04 Entergy District Energy Holdin DIRECT66 1,186 - 1,186 1,186 - - - -
HUMAN RESOURCES ESI CP080 F3PPEGSFRP EGSI LPSC Formula Rate Plan Fi DIRECTLG 13,121 - 13,121 13,121 - - - -
HUMAN RESOURCES ESI CP080 F3PPEGSJSP EGS Separation Plan Subdocket DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPEGSLMI MISO Transition EGSL costs DIRECTLG 25 - 25 25 - - - -
HUMAN RESOURCES ESI CP080 F3PPELEGAS ENO Elec & ENO EGS Gas Expense CUSENLGG 1,879 - 1,879 1,879 - - - -
HUMAN RESOURCES ESI CP080 F3PPELLALG ELL Algiers Specific Rate Issu DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPELLMIS MISO Transition ELL costs DIRCTELI 11 - 11 11 - - - -
HUMAN RESOURCES ESI CP080 F3PPELLSEC ELL Securitization H Gustav&Ik DIRCTELI 12,808 - 12,808 12,808 - - - -
HUMAN RESOURCES ESI CP080 F3PPEMI381 EMI-2010 PMR Docket 2008-UN-38 DIRCTEMI 1,327 - 1,327 1,327 - - - -
HUMAN RESOURCES ESI CP080 F3PPEMI388 EMI-2010 FRP Docket 2008-UN-38 DIRCTEMI 7,596 - 7,596 7,596 - - - -
HUMAN RESOURCES ESI CP080 F3PPEMI884 EMI-2010 ECR Docket 2008-UN-88 DIRCTEMI 10,078 - 10,078 10,078 - - - -
HUMAN RESOURCES ESI CP080 F3PPEMIMIS MISO Transition EMI costs DIRCTEMI 1,017 - 1,017 1,017 - - - -
HUMAN RESOURCES ESI CP080 F3PPEMISAS EMI's Stand Alone Structure DIRCTEMI 1,983 - 1,983 1,983 - - - -
HUMAN RESOURCES ESI CP080 F3PPENEREF ENO Energy Efficiency Project DIRCTENO 39 - 39 39 - - - -
HUMAN RESOURCES ESI CP080 F3PPENESMT CNO Ener Smart N O Ener Eff Pr DIRCTENO 5,075 - 5,075 5,075 - - - -
HUMAN RESOURCES ESI CP080 F3PPENN004 Entergy Nuclear Nebraska LLC DIRECT7T 3,614 - 3,614 3,614 - - - -
HUMAN RESOURCES ESI CP080 F3PPENOFRP ENO Annual FRP Filing 2010-12 DIRCTENO 51,494 - 51,494 51,494 - - - -
HUMAN RESOURCES ESI CP080 F3PPENOIMI MISO Transition ENOI costs DIRCTENO 30 - 30 30 - - - -
HUMAN RESOURCES ESI CP080 F3PPENSMPR Energy Smart Programs DIRCTENO 1,693 - 1,693 1,693 - - - -
HUMAN RESOURCES ESI CP080 F3PPEPGC04 EAM Restructuring DIRECTVB 770 - 770 770 - - - -
HUMAN RESOURCES ESI CP080 F3PPEPI001 Environmental Programs & Infra CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPERFXXQ Electronic Request for X SCPSPALL 12,184 - 12,184 10,736 1,448 (47) (3) 1,397
HUMAN RESOURCES ESI CP080 F3PPESLNNR ESL Nuc Northeast Retail DIRECT95 7,338 - 7,338 7,338 - - - -
HUMAN RESOURCES ESI CP080 F3PPETEGSL Executive Timesheets- EGSL DIRECTLG 728 - 728 728 - - - -
HUMAN RESOURCES ESI CP080 F3PPETENOI Executive Timesheet- ENOI DIRCTENO 3,455 - 3,455 3,455 - - - -
HUMAN RESOURCES ESI CP080 F3PPETHICS Ethics Line Investigations EMPLOYAL 74,546 - 74,546 71,008 3,539 - (7) 3,532
HUMAN RESOURCES ESI CP080 F3PPETIMIS MISO Transition ETI costs DIRECTTX 2,029 - 2,029 - 2,029 - (2,029) -
HUMAN RESOURCES ESI CP080 F3PPETRNUC Executive Timesheets- Reg Nuc DIRCTEOI 3,500 - 3,500 3,500 - - - -
HUMAN RESOURCES ESI CP080 F3PPETSEAI Executives Time and Expenses-E DIRCTEAI 5,322 - 5,322 5,322 - - - -
HUMAN RESOURCES ESI CP080 F3PPETSELI Executive Timesheets- ELI DIRCTELI 5,259 - 5,259 5,259 - - - -
HUMAN RESOURCES ESI CP080 F3PPETSEMI Executive Timesheets- EMI DIRCTEMI 2,294 - 2,294 2,294 - - - -
HUMAN RESOURCES ESI CP080 F3PPETSETI Executive Time and Expenses-ET DIRECTTX 6,470 - 6,470 - 6,470 - (14) 6,456
HUMAN RESOURCES ESI CP080 F3PPETSETR Executive Timesheets-ETR DIRCTETR 137,772 - 137,772 137,772 - - - -
HUMAN RESOURCES ESI CP080 F3PPETSNRG Executive Timesheets- Non Reg DIRCTENU 7,161 - 7,161 7,161 - - - -
HUMAN RESOURCES ESI CP080 F3PPETSREG Executive Timesheets- Reg Co's CUSTEGOP 15,064 - 15,064 12,984 2,081 - (4) 2,076
HUMAN RESOURCES ESI CP080 F3PPETXSEC ETI Securitization Hurricane I DIRECTTX 917 - 917 - 917 17,924 (151) 18,690
HUMAN RESOURCES ESI CP080 F3PPF10611 ENNE-IP2 IP3 JAF EVY ENGC-Tax DIRCTENU 38,552 - 38,552 38,552 - - - -
HUMAN RESOURCES ESI CP080 F3PPF14981 FGA-Utility CUSTEGOP 46,917 - 46,917 40,438 6,479 (6,479) - -
HUMAN RESOURCES ESI CP080 F3PPF14982 SYSTEM GOVT L AFFAIRS - #2 CUSTEGOP 3,173 - 3,173 2,735 439 (439) - -
HUMAN RESOURCES ESI CP080 F3PPF14983 SYSTEM GOVT L AFFAIRS - #3 CUSTEGOP 18,054 - 18,054 15,560 2,495 (2,495) - -
8-483
ESI CP080 F3PPF14984 ASSTSALL 47,841 - 47,841 41,364 6,478 (6,478) - -
2011 TX Rate Case
HUMAN RESOURCES FGA-Systemwide Issues
HUMAN RESOURCES ESI CP080 F3PPF14986 SYSTEM GOVT L AFFAIRS - #4 CUSTEGOP 28,341 - 28,341 24,427 3,914 (3,914) - -
HUMAN RESOURCES ESI CP080 F3PPF15115 FGA-VP/General Office CUSTEGOP 19,459 - 19,459 16,771 2,689 (2,689) - -
HUMAN RESOURCES ESI CP080 F3PPF21601 Accounting Controls GENLEDAL 35,924 - 35,924 33,787 2,137 - (4) 2,133
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPF2235L EGS-LA FINANCIAL PLANNING DIRECTLG 19,598 - 19,598 19,598 - - - -
Page 43 of 88
HUMAN RESOURCES ESI CP080 F3PPF2235T EGS-TX FINANCIAL PLANNING DIRECTTX 7,055 - 7,055 - 7,055 - (12) 7,043
HUMAN RESOURCES ESI CP080 F3PPF24300 RISK MGMT ESI LVLSVCAL 168 - 168 152 16 - (0) 16
HUMAN RESOURCES ESI CP080 F3PPF25020 CASH MANAGEMENT - ELH DIRECTLH 1,182 - 1,182 1,182 - - - -
HUMAN RESOURCES ESI CP080 F3PPF25022 CASH MANAGEMENT - ELP DIRECTLP 763 - 763 763 - - - -
HUMAN RESOURCES ESI CP080 F3PPF26041 Palisades - Manage External Tr DIRECTNA 4,811 - 4,811 4,811 - - - -
HUMAN RESOURCES ESI CP080 F3PPF263A2 Sect 263 A - Phase 2 DIRCTEOI 64,626 - 64,626 64,626 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPF30128 ELL Securitization DIRCTELI 61 - 61 61 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30129 EGS-LA Securitization DIRECTLG 47 - 47 47 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30140 CASH MANAGEMENT - ETI DIRECTTX 4,218 - 4,218 - 4,218 - (8) 4,210
HUMAN RESOURCES ESI CP080 F3PPF30141 CASH MANAGEMENT - EGS-LA DIRECTLG 4,383 - 4,383 4,383 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30142 Financing and S T Funding ETI DIRECTTX 6,639 - 6,639 - 6,639 - (13) 6,626
HUMAN RESOURCES ESI CP080 F3PPF30143 Financing and S T Funding EGS DIRECTLG 10,227 - 10,227 10,227 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30144 External Trust Mgmt - ETI DIRECTTX 1,579 - 1,579 - 1,579 - (3) 1,576
HUMAN RESOURCES ESI CP080 F3PPF30145 External Trust Mgmt - EGS LA DIRECTLG 1,991 - 1,991 1,991 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30146 Manage External Trusts - ETI DIRECTTX 6,753 - 6,753 - 6,753 - (14) 6,739
HUMAN RESOURCES ESI CP080 F3PPF30147 Manage External Trusts - EGS L DIRECTLG 3,714 - 3,714 3,714 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30151 Risk Management Fossil- EGS LA DIRECTLG 5,877 - 5,877 5,877 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30152 Risk Management Fossil- EGS TX DIRECTTX 6,440 - 6,440 - 6,440 - (13) 6,428
HUMAN RESOURCES ESI CP080 F3PPF30155 Securitization ADM & SVC costs DIRECTTX 2,562 - 2,562 - 2,562 - (5) 2,557
HUMAN RESOURCES ESI CP080 F3PPF30162 EAI$__MM FMBS__%due_/_/_ DIRCTEAI 291 - 291 291 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30183 Cash Management - EGS Holdings DIRECTHH 732 - 732 732 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30186 ENOI $____MM FMBS___% DUE _/_/ DIRCTENO 240 - 240 240 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30196 SERI 2009 LOC Renewal DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF30197 ETI $_____ MM FMBS _______ % D DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF30199 ELL $400MM FMBS 5 40% DUE11/1/ DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF30207 SERI 2010 LOC Renewal DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF30208 ELL $150MM FMBS 6% due 3/15/40 DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF30209 ELL Property Restatement DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF30210 EMI $80MM FMBS 6 2% Due 4/15/4 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF30212 ETI $200MM FMBS 3 6% due 06/01 DIRECTTX 452 - 452 - 452 (370) (0) 82
HUMAN RESOURCES ESI CP080 F3PPF30219 SERI 2010 LOC Renewal DIRCTSER 441 - 441 441 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30220 ETR $500MM Equ ty Units Notes DIRCTETR 2,121 - 2,121 2,121 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30226 ETR $550M 3 625% Notes due 9/1 DIRCTETR 10,715 - 10,715 10,715 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30227 SERI $__MM FMBs _ _% due _/_/_ DIRCTSER 153 - 153 153 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30228 ELL $__MM PCRB __% due _____ DIRCTELI 5,131 - 5,131 5,131 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30230 EGSL $___MM PCRB __% due _/_/_ DIRECTLG 4,744 - 4,744 4,744 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30238 ETI 4__MM FMBs _ _% due _/_/_ DIRECTTX 789 - 789 - 789 (733) (0) 57
HUMAN RESOURCES ESI CP080 F3PPF30242 ELL $__MM FMB 4 44% due 1/15/2 DIRCTELI 3,169 - 3,169 3,169 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30243 ELL $150 MM FMB 5 875% due 6/1 DIRCTELI 3,297 - 3,297 3,297 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30244 ETR $450M 5 125% Notes due 9/1 DIRCTETR 1,854 - 1,854 1,854 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30245 EGSL $250MM FMB 3 95% due 10/1 DIRECTLG 2,457 - 2,457 2,457 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30246 EAI $225MM FMB 5 75% due 11/1/ DIRCTEAI 3,546 - 3,546 3,546 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30248 EGSL $___MM PCRB _ __% due __/ DIRECTLG 65 - 65 65 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30249 EAI $350MM FMB 3 75% due 2/15/ DIRCTEAI 2,670 - 2,670 2,670 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30250 ENOI $25MM FMBS 5 10% due 12/1 DIRCTENO 3,981 - 3,981 3,981 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30251 EMI $150MM FMBS 6 00% due 5/1/ DIRCTEMI 4,070 - 4,070 4,070 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30252 EGSL $__MM FMBs _ _% due _/_/_ DIRECTLG 226 - 226 226 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30253 ELL $__MM FMBs _ _% due _/_/_ DIRCTELI 1,455 - 1,455 1,455 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30254 EMI 4__MM FMBs _ _% due _/_/ DIRCTEMI 230 - 230 230 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30255 EAI $ __MM FMBs _ _% due _/_/_ DIRCTEAI 581 - 581 581 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30257 ELL $200MM FMB 4 8% due 5/1/20 DIRCTELI 1,125 - 1,125 1,125 - - - -
HUMAN RESOURCES ESI CP080 F3PPF30258 EMI $125MM FMBS 3 25% Due 6/1/ DIRCTEMI 1,153 - 1,153 1,153 - - - -
HUMAN RESOURCES ESI CP080 F3PPF61999 Ent Pwr Operations Corp-Tax Su DIRECTVH 272 - 272 272 - - - -
HUMAN RESOURCES ESI CP080 F3PPF62001 EPDC - Tax Services DIRECTVH 14,790 - 14,790 14,790 - - - -
HUMAN RESOURCES ESI CP080 F3PPF62443 EEI - Damhead Creek-Tax Servic DIRECTVH 4,722 - 4,722 4,722 - - - -
HUMAN RESOURCES ESI CP080 F3PPF62445 EEI - Maritza - Tax Services DIRECTVH - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF62450 EP Edegel - Tax Service DIRECTVH 1,382 - 1,382 1,382 - - - -
HUMAN RESOURCES ESI CP080 F3PPF62471 EPGC - General Tax Advisory DIRECTVB 582 - 582 582 - - - -
HUMAN RESOURCES ESI CP080 F3PPF62580 ENT NUC POWER MARKETING LLC-T DIRNG000 36,541 - 36,541 36,541 - - - -
8-484
ESI CP080 F3PPF62599 DIRECTX6 1,184 - 1,184 1,184 - - - -
2011 TX Rate Case
HUMAN RESOURCES RS Cogen/PPG-Lake Charles Tax
HUMAN RESOURCES ESI CP080 F3PPF72675 PS EPM Allocations Support GENLEDAL 16,509 - 16,509 15,532 977 - (2) 975
HUMAN RESOURCES ESI CP080 F3PPF72685 PS P-Card Support APTRNALL 9,735 - 9,735 8,930 805 - (2) 803
HUMAN RESOURCES ESI CP080 F3PPF72700 Cognos Reporting Support GENLEDAL 66,063 - 66,063 62,136 3,926 - (8) 3,919
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPF72701 Regulatory Reporting Support CUSTEGOP 22,373 - 22,373 19,273 3,099 - (5) 3,094
Page 44 of 88
HUMAN RESOURCES ESI CP080 F3PPF99ARS Records Management-Util ty Ops CUSEOPCO 13 - 13 11 2 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPF99COP Records Management-Competitive DIRCTEEI 147 - 147 147 - - - -
HUMAN RESOURCES ESI CP080 F3PPF99CSF Records Management-Corporate S GENLEDAL 16 - 16 15 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPF99CSS Records Management-CSS CUSTEGOP 2,076 - 2,076 1,789 287 - (104) 183
HUMAN RESOURCES ESI CP080 F3PPF99EAI Records Management-EAI DIRCTEAI 152 - 152 152 - - - -
HUMAN RESOURCES ESI CP080 F3PPF99ELI Records Management-ELI DIRCTELI 230 - 230 230 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPF99EMI Records Management-EMI DIRCTEMI 111 - 111 111 - - - -
HUMAN RESOURCES ESI CP080 F3PPF99ENO Records Management-ENOI DIRCTENO 54 - 54 54 - - - -
HUMAN RESOURCES ESI CP080 F3PPF99ETX Records Management - ETX DIRECTTX 176 - 176 - 176 - (0) 176
HUMAN RESOURCES ESI CP080 F3PPF99EWC RM - Wholesale Commodity Busin SENUCALL 84 - 84 84 - - - -
HUMAN RESOURCES ESI CP080 F3PPF99EXT Records Management-External Af GENLEDAL 9 - 9 8 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPF99FCS Records Management-F&CS GENLEDAL 451 - 451 424 27 - 12 39
HUMAN RESOURCES ESI CP080 F3PPF99FOS Records Management-Fossil CAPAOPCO 279 - 279 249 30 - (0) 30
HUMAN RESOURCES ESI CP080 F3PPF99HRA Records Management - HR & Admi GENLEDAL 586 - 586 551 34 - (0) 34
HUMAN RESOURCES ESI CP080 F3PPF99IEM Records Management - IEM GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPF99LEG Records Management-Legal Servi GENLEDAL 150 - 150 141 9 - (0) 9
HUMAN RESOURCES ESI CP080 F3PPF99MKT Records Management-Marketing CUSTEGOP 22 - 22 19 3 - (1) 2
HUMAN RESOURCES ESI CP080 F3PPF99NUC Records Management - Nuclear ( DIRCTEOI 17 - 17 17 - - - -
HUMAN RESOURCES ESI CP080 F3PPF99PMG Records Management-Perf Manag GENLEDAL 3 - 3 3 0 - (0) 0
HUMAN RESOURCES ESI CP080 F3PPF99REG Records Management-Regulatory CUSTEGOP 5 - 5 4 1 - (0) 0
HUMAN RESOURCES ESI CP080 F3PPF99SCH Records Management - Supply Ch GENLEDAL 73 - 73 69 4 - (0) 4
HUMAN RESOURCES ESI CP080 F3PPF99SPO Records Management - SPO LOADOPCO 120 - 120 102 19 - (0) 18
HUMAN RESOURCES ESI CP080 F3PPF99TRA Records Management-Transmissio TRSBLNOP 545 - 545 481 64 - (0) 64
HUMAN RESOURCES ESI CP080 F3PPF99UGS Records Management-Util tyGp S GENLEDAL 14 - 14 13 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPFER676 Implement FERC Order 676 NAESB LOADOPCO (5,787) - (5,787) (4,923) (864) - 7 (857)
HUMAN RESOURCES ESI CP080 F3PPFER729 Implement FERC Order 729 NERC LOADOPCO (3,374) - (3,374) (2,870) (504) - 4 (500)
HUMAN RESOURCES ESI CP080 F3PPFERSPF FERC Single Point of Failure A TRASUBOP - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPFLAD10 Fleet Invoice Process Aud t 20 VEHCLALL 2,939 - 2,939 2,573 366 - (1) 365
HUMAN RESOURCES ESI CP080 F3PPFM2045 RM Entergy Thermal LLC DIRECT66 2,440 - 2,440 2,440 - - - -
HUMAN RESOURCES ESI CP080 F3PPFRM011 CORP RISK MGMNT SVCS-ENTERGY N DIRCTENU 34,473 - 34,473 34,473 - - - -
HUMAN RESOURCES ESI CP080 F3PPFRM11A Corp Risk Mgmnt Svcs - EAI DIRCTEAI 551 - 551 551 - - - -
HUMAN RESOURCES ESI CP080 F3PPFRM11L Corp Risk Mgmnt Svcs - ELL DIRCTELI 946 - 946 946 - - - -
HUMAN RESOURCES ESI CP080 F3PPFRM11M Corp Risk Mgmnt Svcs - EMI DIRCTEMI 337 - 337 337 - - - -
HUMAN RESOURCES ESI CP080 F3PPFRM11N Corp Risk Mgmnt Svcs - ENOI DIRCTENO 884 - 884 884 - - - -
HUMAN RESOURCES ESI CP080 F3PPFRM127 OCRO - Bus Cont Plan Managemen LBRBILAL 11,876 - 11,876 10,726 1,149 - (2) 1,147
HUMAN RESOURCES ESI CP080 F3PPFRM1LG Corp Risk Mgmnt Svcs - EGS-LA DIRECTLG 248 - 248 248 - - - -
HUMAN RESOURCES ESI CP080 F3PPFRM1TX Corp Risk Mgmnt Svcs - ETI DIRECTTX 633 - 633 - 633 - (1) 631
HUMAN RESOURCES ESI CP080 F3PPFX3259 Inventory Planning System Supp SCTDSPAL 2,984 - 2,984 2,055 928 - (2) 926
HUMAN RESOURCES ESI CP080 F3PPFX3261 File Shared Services-SupCh SCPSPALL 114 - 114 97 18 - (0) 18
HUMAN RESOURCES ESI CP080 F3PPFX3296 Process Control Cyber Security CUSEOPCO 137 - 137 117 20 - (0) 20
HUMAN RESOURCES ESI CP080 F3PPFX3685 Supply Chain Applications Supp SCMATRAN 2,058 - 2,058 1,753 305 - (1) 304
HUMAN RESOURCES ESI CP080 F3PPFX3702 IT Vendor Management Office Su ITSPENDA 48,443 - 48,443 45,415 3,028 - (6) 3,023
HUMAN RESOURCES ESI CP080 F3PPFX3703 StreamliningInformationMngmt ( ITSPENDA 16,525 - 16,525 15,505 1,020 - (2) 1,018
HUMAN RESOURCES ESI CP080 F3PPFX5307 Compliance Software System Sup ASSTSALL 11,458 - 11,458 10,312 1,146 - (2) 1,143
HUMAN RESOURCES ESI CP080 F3PPFX9313 Automated Account Rec (AAR) Su GENLEDAL 1,111 - 1,111 1,039 72 - (0) 72
HUMAN RESOURCES ESI CP080 F3PPFXERSP Evaluated Receipts Settlement SCPSPALL 8,433 - 8,433 7,128 1,305 - (11) 1,294
HUMAN RESOURCES ESI CP080 F3PPFXOPMO IT Enterprise Program Manageme ITSPENDA 28,509 - 28,509 26,745 1,764 - (3) 1,761
HUMAN RESOURCES ESI CP080 F3PPFXTHRM Thermal IT Support DIRECT66 1,178 - 1,178 1,178 - - - -
HUMAN RESOURCES ESI CP080 F3PPGFRP10 EGSL LPSC Formula Rate Plan TY DIRECTLG 16,072 - 16,072 16,072 - - - -
HUMAN RESOURCES ESI CP080 F3PPGLASEC EGSLA Securitization H Gustav& DIRECTLG 12,576 - 12,576 12,576 - - - -
HUMAN RESOURCES ESI CP080 F3PPGRSP10 EGSL RATE STABLIZATN (TY 2009/ DIRECTLG 14,812 - 14,812 14,812 - - - -
HUMAN RESOURCES ESI CP080 F3PPH54075 BUSINESS DEVELOPMENT - TX DIRECTTX 11,508 - 11,508 - 11,508 (3,452) (16) 8,040
HUMAN RESOURCES ESI CP080 F3PPHIPPO1 Project X DIRCTETR 57,256 - 57,256 57,256 - - - -
HUMAN RESOURCES ESI CP080 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 670 - 670 638 32 - (0) 32
HUMAN RESOURCES ESI CP080 F3PPHRAREG HR&A REGULATORY SUPPORT EMPLOREG 26,975 - 26,975 25,250 1,726 - (4) 1,722
HUMAN RESOURCES ESI CP080 F3PPHRBENE Benefits diagnostic project EMPLOYAL 1,507 - 1,507 1,435 72 - (0) 72
HUMAN RESOURCES ESI CP080 F3PPHRLEAV Leave Of Absence Outsourcing P EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPHRNPAL HR SERVICES - PALISADES DIRECTNA 552 - 552 552 - - - -
HUMAN RESOURCES ESI CP080 F3PPHRSEMO HR Svcs - System Planning DIRCTESI 15,334 - 15,334 15,334 - - - -
8-485
ESI CP080 F3PPHRSSPC DIRCTESI 11,076 - 11,076 11,076 - - - -
2011 TX Rate Case
HUMAN RESOURCES HR SVS - ESI SUPPLY CHAIN
HUMAN RESOURCES ESI CP080 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 226,830 - 226,830 216,165 10,665 - (19) 10,646
HUMAN RESOURCES ESI CP080 F3PPIHSUPP INDUSTRIAL HYGIENE EQUIP & SUP EMPLOYAL 3,085 - 3,085 2,941 145 - (0) 144
HUMAN RESOURCES ESI CP080 F3PPINTAUD Internal Audit Services ASSTSALL 298,875 - 298,875 269,211 29,664 - (60) 29,604
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPINVDOJ DOJ Anti Trust Investigation CUSEOPCO 81,394 - 81,394 69,359 12,035 - (23) 12,012
Page 45 of 88
HUMAN RESOURCES ESI CP080 F3PPIR0001 ST (STRAIGHT TIME) PAYROLL - I DIRCTENU 4,544 - 4,544 4,544 - - - -
HUMAN RESOURCES ESI CP080 F3PPISP717 Integration Planning Studies 7 LOADOPCO 14,480 - 14,480 12,255 2,224 - (5) 2,220
HUMAN RESOURCES ESI CP080 F3PPL10425 EGS-LA Tax Services DIRECTLG 101,996 - 101,996 101,996 - - - -
HUMAN RESOURCES ESI CP080 F3PPL10443 EGS-LA Tax Services-Below the DIRECTLG 711 - 711 711 - - - -
HUMAN RESOURCES ESI CP080 F3PPL23949 BUSINESS EVENT PROCESS - EGS-L DIRECTLG 1,881 - 1,881 1,881 - - - -
HUMAN RESOURCES ESI CP080 F3PPL23956 BUS EVENT PROCESS - RETAIL EGS DIRECTLG 12,098 - 12,098 12,098 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPL62569 EGS-LA MTM DIRECTLG 397 - 397 397 - - - -
HUMAN RESOURCES ESI CP080 F3PPLEGPAL LEGAL SERVICES - PALISADES DIRECTNA 4,986 - 4,986 4,986 - - - -
HUMAN RESOURCES ESI CP080 F3PPLEGSTM Katrina/Rita Insurance Recover DIRCTETR 43,608 - 43,608 43,608 - - - -
HUMAN RESOURCES ESI CP080 F3PPLEGUTL Legal Services - Regulated Uti LOADOPCO 272,870 - 272,870 230,450 42,420 - (85) 42,335
HUMAN RESOURCES ESI CP080 F3PPLFRP10 ELL LPSC Formula Rate Plan TY DIRCTELI 14,146 - 14,146 14,146 - - - -
HUMAN RESOURCES ESI CP080 F3PPLGYPSY Little Gypsy Securitization DIRCTELI 18,447 - 18,447 18,447 - - - -
HUMAN RESOURCES ESI CP080 F3PPLIGHTN Project Lightning ASSTEWCB 323 - 323 323 - - - -
HUMAN RESOURCES ESI CP080 F3PPLTTX10 2010 Winter Lighting Promo Tex DIRECTTX 2,215 - 2,215 - 2,215 - (5) 2,210
HUMAN RESOURCES ESI CP080 F3PPM08001 WATERFORD 3 GENERAL SUPPORT DIRCTWF3 18,103 - 18,103 18,103 - - - -
HUMAN RESOURCES ESI CP080 F3PPM08235 SECURITY SERVICES AT WATERFORD DIRCTWF3 140,393 - 140,393 140,393 - - - -
HUMAN RESOURCES ESI CP080 F3PPMMALL2 Middle Market Mkt Dev - All Ju MACCTALL 23,919 - 23,919 20,492 3,427 - (7) 3,420
HUMAN RESOURCES ESI CP080 F3PPMSEE10 MS Docket2010-AD-02 Ergy Effic DIRCTEMI 10 - 10 10 - - - -
HUMAN RESOURCES ESI CP080 F3PPMSFA10 2010 EMI Fuel Audit DIRCTEMI 14,508 - 14,508 14,508 - - - -
HUMAN RESOURCES ESI CP080 F3PPMSRULE MPSC Confidentia ity Rule Maki DIRCTEMI 39 - 39 39 - - - -
HUMAN RESOURCES ESI CP080 F3PPN08511 NRC Triennial Force on Force E DIRCTWF3 19,769 - 19,769 19,769 - - - -
HUMAN RESOURCES ESI CP080 F3PPN09305 RIVER FLOODING PREPS DIRCTRBS 133 - 133 133 - - - -
HUMAN RESOURCES ESI CP080 F3PPN09565 INPO ATV Team DIRCTWF3 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPN09573 Security Working Hours Review DIRCTWF3 1,772 - 1,772 1,772 - - - -
HUMAN RESOURCES ESI CP080 F3PPN09574 WF3 Planners Union Campaign DIRCTWF3 595 - 595 595 - - - -
HUMAN RESOURCES ESI CP080 F3PPN09578 SGR Cladding Failure Recovery DIRCTWF3 140 - 140 140 - - - -
HUMAN RESOURCES ESI CP080 F3PPN09580 2011 Flood Prep & Response DIRCTWF3 133 - 133 133 - - - -
HUMAN RESOURCES ESI CP080 F3PPN16198 14 Bus MCC Power Loss DIRCTSER - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPN16209 GGNS FLOOD PREPS & OUTAGE COST DIRCTSER 53 - 53 53 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20236 WATERFORD 3 CYCLE 15 RELOAD DIRCTWF3 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPN20239 ANO-1 Cycle 21 Reload DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPN20245 WATERFORD 3 CYCLE 16 RELOAD DIRCTWF3 12,626 - 12,626 12,626 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20246 ANO-2 Cycle 20 Reload DIRCANOC 2,032 - 2,032 2,032 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20515 Educational Reimbursement DIRCTEOI 8 - 8 8 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20518 Computer Software Maint Agreem DIRCTEOI 1,364 - 1,364 1,364 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20535 P3E Scheduling Software Mainte DIRCTEOI 5,016 - 5,016 5,016 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20536 INDUS Software Maintenance DIRCTEOI 9,630 - 9,630 9,630 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20706 ESI Nuclear - Unit Split SNUCUNIT 51,333 - 51,333 51,333 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20713 ESI Nuclear - Site Split SNUCSITE 5,568,828 - 5,568,828 5,568,828 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20772 ESI Nuclear Employees - BWR Su BWRSNUCA 113,490 - 113,490 113,490 - - - -
HUMAN RESOURCES ESI CP080 F3PPN20773 ESI Nuclear Employees - PWR Su PWRSNUCA 29,223 - 29,223 29,223 - - - -
HUMAN RESOURCES ESI CP080 F3PPN2SECU Security Force Analysis DIRCTEOI 2,108 - 2,108 2,108 - - - -
HUMAN RESOURCES ESI CP080 F3PPN90022 NRC Security Investigation DIRCANOC 2,167 - 2,167 2,167 - - - -
HUMAN RESOURCES ESI CP080 F3PPN91009 ECI activities DIRCANOC 5,040 - 5,040 5,040 - - - -
HUMAN RESOURCES ESI CP080 F3PPN9F201 ANO2 Aug 2010 EDG (2K-4B) Forc DIRCANOC 4,465 - 4,465 4,465 - - - -
HUMAN RESOURCES ESI CP080 F3PPNIGNCO Genco Implementation DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPNIROLL Rolling Readiness DIRECTNI 12,312 - 12,312 12,312 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5548 NPNP Project Support DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5552 Dom COLA Support DIRECT14 48,386 - 48,386 48,386 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5554 BEA Licensing Strategy & Dev S DIRECT14 2,981 - 2,981 2,981 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5555 BEA Implement Hazard Assessmen DIRECT14 3,819 - 3,819 3,819 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5556 BEA Sizing the NGNP EPZ DIRECT14 3,317 - 3,317 3,317 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5557 BEA General Tech Support Servi DIRECT14 146 - 146 146 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5558 BEA Regulatory Gap Analysis DIRECT14 1,159 - 1,159 1,159 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5559 Maple Options DIRECT14 11,331 - 11,331 11,331 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN5572 CH2MH ll Support DIRECT14 425 - 425 425 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN6762 License Renewal - Pilgrim Impl DIRECT14 5,494 - 5,494 5,494 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN6862 License Renewal - VY Implement DIRECT14 7,763 - 7,763 7,763 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN6962 License Renewal - Palisades Im DIRECT14 12,825 - 12,825 12,825 - - - -
8-486
ESI CP080 F3PPNN7062 DIRECT14 3,579 - 3,579 3,579 - - - -
2011 TX Rate Case
HUMAN RESOURCES License Renewal - JAF Implemen
HUMAN RESOURCES ESI CP080 F3PPNN7162 License Renewal - IP2 Implemen DIRECT14 229 - 229 229 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN7262 License Renewal - IP3 Implemen DIRECT14 157 - 157 157 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN7362 Cooper Implementation DIRECT14 2,399 - 2,399 2,399 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPNN7462 TVA Sequoyah LR DIRECT14 25,190 - 25,190 25,190 - - - -
Page 46 of 88
HUMAN RESOURCES ESI CP080 F3PPNN7562 TVA - BFN Study DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPNN7662 P lgrim LR Continuation DIRECT14 7,436 - 7,436 7,436 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN7862 Oconee Impl Study Project DIRECT14 4,378 - 4,378 4,378 - - - -
HUMAN RESOURCES ESI CP080 F3PPNN7962 FERMI LR Readiness Review DIRECT14 2,101 - 2,101 2,101 - - - -
HUMAN RESOURCES ESI CP080 F3PPNNE263 ENNE - Section 263A DIRCTENU 13,538 - 13,538 13,538 - - - -
HUMAN RESOURCES ESI CP080 F3PPNNEMTM ENNE - MTM DIRCTENU 21,814 - 21,814 21,814 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPNNIPOA IPEC Options Analysis SPL77N7A 88 - 88 88 - - - -
HUMAN RESOURCES ESI CP080 F3PPNPM002 Wholesale C B Vermont Yank via DIRNG000 - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPNPM006 Wholesale 5Split IP2 IP3 JAF P DIRNG000 32,803 - 32,803 32,803 - - - -
HUMAN RESOURCES ESI CP080 F3PPNPM010 Wholesale C B - Palisades via DIRNG000 1,172 - 1,172 1,172 - - - -
HUMAN RESOURCES ESI CP080 F3PPNPM106 6 Split- IP2/3 JAF P l VY DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPNPM110 Direct Palisades DIRCTND 628 - 628 628 - - - -
HUMAN RESOURCES ESI CP080 F3PPNTOVER TLG Allocated Overhead - TLG o DIRCLOVH 615 - 615 615 - - - -
HUMAN RESOURCES ESI CP080 F3PPNTUNAL TLG Una located Overhead - TLG DIRECT84 117 - 117 117 - - - -
HUMAN RESOURCES ESI CP080 F3PPNU0002 New Nuclear Administration NWDVRBGG 5,254 - 5,254 5,254 - - - -
HUMAN RESOURCES ESI CP080 F3PPNUCLEN Nuclear Communications DIRCTENU 8,623 - 8,623 8,623 - - - -
HUMAN RESOURCES ESI CP080 F3PPNUCLER Nuclear Comm (North & South) SNUCSITE 54,047 - 54,047 54,047 - - - -
HUMAN RESOURCES ESI CP080 F3PPNVASV6 Ventyx Asset Suite V6 Upgrade SNUCSITE 144 - 144 144 - - - -
HUMAN RESOURCES ESI CP080 F3PPNXONGO On-going Nuclear Service Costs DIRECTNI 192 - 192 192 - - - -
HUMAN RESOURCES ESI CP080 F3PPNXRECR Enexus Recurring DIRECTNI 301,485 - 301,485 301,485 - - - -
HUMAN RESOURCES ESI CP080 F3PPORIGIN Project Genesis DIRCTETR 8,618 - 8,618 8,618 - - - -
HUMAN RESOURCES ESI CP080 F3PPPCS001 Critical Infrastructure Protec CAPAOPCO 179,102 - 179,102 159,739 19,363 - (38) 19,325
HUMAN RESOURCES ESI CP080 F3PPPGA010 PGA Audit 2010 DIRECTLG 4,335 - 4,335 4,335 - - - -
HUMAN RESOURCES ESI CP080 F3PPPMUPGR Performance Management Sys Upg CUSEOPCO 176 - 176 150 26 - (0) 26
HUMAN RESOURCES ESI CP080 F3PPPNPSSL P lgrim Sale & Leaseback DIRECT57 18,222 - 18,222 18,222 - - - -
HUMAN RESOURCES ESI CP080 F3PPPORTSM Ports & Services M tigation LOADOPCO 132 - 132 113 20 - (0) 20
HUMAN RESOURCES ESI CP080 F3PPQQ002F HARRISON COUNTY PROJ- O&M DIRECT8M 8,233 - 8,233 8,233 - - - -
HUMAN RESOURCES ESI CP080 F3PPR102GA B lling of Customers-EAI (Auto DIRCTEAI 17,722 - 17,722 17,722 - - - -
HUMAN RESOURCES ESI CP080 F3PPR1031G CUSTOMER RELATIONS - EGSL DIRECTLG 20,083 - 20,083 20,083 - - - -
HUMAN RESOURCES ESI CP080 F3PPR1031L CUSTOMER RELATIONS - ELL DIRCTELI 27,326 - 27,326 27,326 - - - -
HUMAN RESOURCES ESI CP080 F3PPR103LA CUSTOMER ACCT SVCS- LA (L LG N CUSTELLA 17,838 - 17,838 17,838 - - - -
HUMAN RESOURCES ESI CP080 F3PPR10CCS CCS CUSTOMER ACCOUNTING CUSEGXTX 104,353 - 104,353 104,353 - - - -
HUMAN RESOURCES ESI CP080 F3PPR10HAM CUST ACCOUNTING ESI HAMMOND CUSTEXTX 22,596 - 22,596 22,596 - - - -
HUMAN RESOURCES ESI CP080 F3PPR40203 EGSI-Louisiana Communications DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPR41133 TEXAS COMMUNICATIONS DIRECTTX 885 - 885 - 885 - (2) 883
HUMAN RESOURCES ESI CP080 F3PPR56420 WHOLESALE - EAI DIRCTEAI 52,991 - 52,991 52,991 - - - -
HUMAN RESOURCES ESI CP080 F3PPR56422 Wholesale - Fort Polk Project DIRCTELI 65 - 65 65 - - - -
HUMAN RESOURCES ESI CP080 F3PPR56620 WHOLESALE - EGSI LA DIRECTLG 23,944 - 23,944 23,944 - - - -
HUMAN RESOURCES ESI CP080 F3PPR56640 WHOLESALE - EGS-TX DIRECTTX 25,253 - 25,253 - 25,253 - (51) 25,202
HUMAN RESOURCES ESI CP080 F3PPR56720 WHOLESALE - EMI DIRCTEMI 7,754 - 7,754 7,754 - - - -
HUMAN RESOURCES ESI CP080 F3PPR56920 Wholesale - All Jurisdictions MACCTALL - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPR733BR Baton Rouge Customer Service C CUSTCALL 122,135 - 122,135 108,794 13,341 - (28) 13,313
HUMAN RESOURCES ESI CP080 F3PPR733CA Central Administration Costs CUSTCALL 34,819 - 34,819 31,019 3,800 - (8) 3,792
HUMAN RESOURCES ESI CP080 F3PPR733NO New Orleans Customer Service C CUSTCALL 135,270 - 135,270 120,507 14,763 - (30) 14,733
HUMAN RESOURCES ESI CP080 F3PPR733TX CIS/AIS System Support EGSI-TX DIRECTTX 7,154 - 7,154 - 7,154 - (15) 7,139
HUMAN RESOURCES ESI CP080 F3PPR7340T REV ASSURANCE ETI TEXAS DIRECTTX 3,930 - 3,930 - 3,930 - (9) 3,921
HUMAN RESOURCES ESI CP080 F3PPRC2008 ENOI 2008 RATE CASE DIRCTENO 4,119 - 4,119 4,119 - - - -
HUMAN RESOURCES ESI CP080 F3PPREALL2 Residential Market Dev - ALL J CUSTEGOP 61,972 - 61,972 53,409 8,563 - (17) 8,546
HUMAN RESOURCES ESI CP080 F3PPREEGL2 Residential Market Develop - E DIRECTLG 680 - 680 680 - - - -
HUMAN RESOURCES ESI CP080 F3PPREEMI2 Residential Market Develop - E DIRCTEMI 29 - 29 29 - - - -
HUMAN RESOURCES ESI CP080 F3PPRES001 Regulated Utility Electric Rel CUSEOPCO 109,574 - 109,574 93,386 16,187 - (33) 16,154
HUMAN RESOURCES ESI CP080 F3PPRES002 Non-Reg Nuc Electric Reliab SENUCALL 8,044 - 8,044 8,044 - - - -
HUMAN RESOURCES ESI CP080 F3PPRES003 EAM Electric Reliabil ty Stand DIRECT3C 2,850 - 2,850 2,850 - - - -
HUMAN RESOURCES ESI CP080 F3PPRM103L AUDIT EGS-LG DIRECTLG 4,627 - 4,627 4,627 - - - -
HUMAN RESOURCES ESI CP080 F3PPRM103T AUDIT EGS-TX DIRECTTX 5,152 - 5,152 - 5,152 - (12) 5,140
HUMAN RESOURCES ESI CP080 F3PPRM1045 Risk Management - EAM DIRECTXU 2,210 - 2,210 2,210 - - - -
HUMAN RESOURCES ESI CP080 F3PPRNTACX Nat'l Accts Sales & Mktg - EGS DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPRTXMSA Texas Municipal Streetlight Au DIRECTTX 2,716 - 2,716 - 2,716 - (6) 2,710
HUMAN RESOURCES ESI CP080 F3PPSAMT11 Severe Accident Management Tea SNUCSITE 3,404 - 3,404 3,404 - - - -
8-487
ESI CP080 F3PPSBALL2 CUSTEGOP 2,975 - 2,975 2,563 412 - (1) 411
2011 TX Rate Case
HUMAN RESOURCES Small Business Mkt Dev - ALL J
HUMAN RESOURCES ESI CP080 F3PPSBEAI2 Small Business Mkt Dev - EAI DIRCTEAI 6,825 - 6,825 6,825 - - - -
HUMAN RESOURCES ESI CP080 F3PPSBEGL2 Small Business Mkt Dev - EGS-L DIRECTLG 3,812 - 3,812 3,812 - - - -
HUMAN RESOURCES ESI CP080 F3PPSBEGT2 Small Business Mkt Dev - EGS-T DIRECTTX 4,029 - 4,029 - 4,029 - (8) 4,021
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPSBELL2 Small Business Mkt Dev - ELL DIRCTELI 6,635 - 6,635 6,635 - - - -
Page 47 of 88
HUMAN RESOURCES ESI CP080 F3PPSBEMI2 Small Business Mkt Dev - EMI DIRCTEMI 4,372 - 4,372 4,372 - - - -
HUMAN RESOURCES ESI CP080 F3PPSBENO2 Small Business Mkt Dev - ENOI DIRCTENO 1,688 - 1,688 1,688 - - - -
HUMAN RESOURCES ESI CP080 F3PPSCOUT1 Project Scout (VY Litigation A DIRECT72 32,194 - 32,194 32,194 - - - -
HUMAN RESOURCES ESI CP080 F3PPSCSCCD Supply Chain Score Card SCPSPXNC 46 - 46 36 10 - (0) 10
HUMAN RESOURCES ESI CP080 F3PPSMARTG Smart Grid Tracking TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPSMGRBS Smart Grid Business Case Exp CUSEOPCO 883 - 883 753 130 - (0) 130
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPSPCDSK CSC Specialty Desks CUSTCALL 205,308 - 205,308 182,888 22,420 - (46) 22,374
HUMAN RESOURCES ESI CP080 F3PPSPE001 SPO NISCO JOPOA MANAGEMENT EXP DIRECTLG 590 - 590 590 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE002 SPO 2009 Renewable RFI Expense LOADOPCO 3,394 - 3,394 2,887 507 - (1) 506
HUMAN RESOURCES ESI CP080 F3PPSPE003 SPO Summer 2009 RFP Expense LOADOPCO 43,224 - 43,224 36,728 6,496 - (15) 6,481
HUMAN RESOURCES ESI CP080 F3PPSPE006 SPO ISES Mining Asset Evaluati DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE007 SPO July 2009 Flexible Baseloa LOADOPCO 9 - 9 8 1 - (0) 1
HUMAN RESOURCES ESI CP080 F3PPSPE010 SPO Diversity Initiative LOADOPCO 478 - 478 405 73 - (0) 73
HUMAN RESOURCES ESI CP080 F3PPSPE011 SPO NISCO Contract DIRECTLG 10,550 - 10,550 10,550 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE012 SPO White Bluff Co-FiringActiv DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE015 SPO Compliance and Business Su LOADOPCO 140,254 - 140,254 118,370 21,883 - (43) 21,840
HUMAN RESOURCES ESI CP080 F3PPSPE017 SPO 2010 Renewable RFP LOADOPCO 12,995 - 12,995 11,055 1,940 - (5) 1,936
HUMAN RESOURCES ESI CP080 F3PPSPE018 SPO VP of Strategic Initiative LOADOPCO 67,681 - 67,681 57,313 10,369 - (22) 10,347
HUMAN RESOURCES ESI CP080 F3PPSPE024 SPO Power Delivery & Tech Serv LOADOPCO 53,307 - 53,307 45,017 8,290 - (17) 8,273
HUMAN RESOURCES ESI CP080 F3PPSPE025 SPO 2010 Renewable RFP - LA on CUSELGLA 74,146 - 74,146 74,146 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE026 SPO Project Houston PPA DIRECTLG 31 - 31 31 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE027 SPO ESI Project Houston PPA DIRCTESI 53 - 53 53 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE042 SPO Expense ISES Purchase Opti OWNISES2 54,091 - 54,091 54,091 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE045 PMO Support In tiative - EAI DIRCTEAI 1,027 - 1,027 1,027 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPE048 SPO Cottonwood Expense LOADOPCO 44 - 44 37 7 - (0) 7
HUMAN RESOURCES ESI CP080 F3PPSPE049 SPO 2011 EAI RFP DIRCTEAI 382 - 382 382 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPSENI Strategic Planning SVCS-ENI DIRCTENU 101 - 101 101 - - - -
HUMAN RESOURCES ESI CP080 F3PPSPSENT Strategic Planning SVCS-Enterg ASSTSALL 48,794 - 48,794 43,950 4,844 - (10) 4,834
HUMAN RESOURCES ESI CP080 F3PPSPSREG Strategic Planning SVCS-Uti it ASSTSREG 2,179 - 2,179 1,857 321 - (1) 321
HUMAN RESOURCES ESI CP080 F3PPSYRIP2 System Regulatory Affairs -IP2 DIRECT7A 1,443 - 1,443 1,443 - - - -
HUMAN RESOURCES ESI CP080 F3PPSYRIP3 System Regulatory Affairs -IP3 DIRECT77 1,443 - 1,443 1,443 - - - -
HUMAN RESOURCES ESI CP080 F3PPT00242 ELI San Angelo Electric Servic DIRCTELI 810 - 810 810 - - - -
HUMAN RESOURCES ESI CP080 F3PPT00243 EGSI-LA San Angelo Electric Se DIRECTLG 353 - 353 353 - - - -
HUMAN RESOURCES ESI CP080 F3PPT00245 EGSI-TX San Angelo Electric Se DIRECTTX 458 - 458 - 458 - (1) 457
HUMAN RESOURCES ESI CP080 F3PPT10443 EGS-TX Tax Serives-Below the l DIRECTTX 351 - 351 - 351 (351) - -
HUMAN RESOURCES ESI CP080 F3PPT104GG CLAIMS MGMT EGSL GAS DIRECTLG 4,417 - 4,417 4,417 - - - -
HUMAN RESOURCES ESI CP080 F3PPT104NG CLAIMS MANGEMNT ENOI GAS DIRCTENO 5,428 - 5,428 5,428 - - - -
HUMAN RESOURCES ESI CP080 F3PPT11981 RFO Reactor Head Inspection DIRECTNA 1,553 - 1,553 1,553 - - - -
HUMAN RESOURCES ESI CP080 F3PPT23949 BUSINESS EVENT PROCESS - EGS-T DIRECTTX 3,724 - 3,724 - 3,724 - (8) 3,716
HUMAN RESOURCES ESI CP080 F3PPT23956 BUS EVENT PROCESS - RETAIL EGS DIRECTTX 12,268 - 12,268 - 12,268 - (25) 12,243
HUMAN RESOURCES ESI CP080 F3PPT53258 ENVRN MGMT TRANSMISSION SUPP T DIRECTTX 82 - 82 - 82 - (0) 81
HUMAN RESOURCES ESI CP080 F3PPT62569 EGS-TX MTM DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPTAIDD5 IDD5 Method of Tax Accounting ASSTSALL 6,484 - 6,484 5,849 635 - 474 1,110
HUMAN RESOURCES ESI CP080 F3PPTAPROP Units of Property Method of Ta ASSTSALL 33,589 - 33,589 30,305 3,284 - (6) 3,278
HUMAN RESOURCES ESI CP080 F3PPTCGS11 TX Docket Competitive Generati DIRECTTX 15,698 - 15,698 - 15,698 - (25) 15,673
HUMAN RESOURCES ESI CP080 F3PPTCRF11 TX Transm Cost Recovery Rider DIRECTTX 230 - 230 - 230 - (0) 230
HUMAN RESOURCES ESI CP080 F3PPTDDS36 TRANSPORTATION - EGSI-LA DIRECTLG 4,919 - 4,919 4,919 - - - -
HUMAN RESOURCES ESI CP080 F3PPTDDS37 TRANSPORTATION - EMI DIRCTEMI 29,048 - 29,048 29,048 - - - -
HUMAN RESOURCES ESI CP080 F3PPTDDS38 TRANSPORTATION - Texas ETI DIRECTTX 5,147 - 5,147 - 5,147 (5,147) - -
HUMAN RESOURCES ESI CP080 F3PPTDDS39 TRANSPORTATION - EAI billing DIRCTEAI 23,177 - 23,177 23,177 - - - -
HUMAN RESOURCES ESI CP080 F3PPTDERSC Entergy Regional State Committ LOADOPCO 97,487 - 97,487 82,105 15,382 - (29) 15,354
HUMAN RESOURCES ESI CP080 F3PPTDERSD MISO Transition ALL OPCO LOADOPCO 38,178 - 38,178 31,841 6,337 - (6,337) -
HUMAN RESOURCES ESI CP080 F3PPTDHY11 Transmission Compliance FERC A TRSBLNOP 49,414 - 49,414 43,600 5,814 - (12) 5,802
HUMAN RESOURCES ESI CP080 F3PPTDHY12 Transmission Compliance Softwa TRSBLNOP 4,552 - 4,552 4,016 535 - (1) 534
HUMAN RESOURCES ESI CP080 F3PPTDHY13 Procedure Development Complian TRSBLNOP 5,972 - 5,972 5,270 702 - (2) 701
HUMAN RESOURCES ESI CP080 F3PPTDHY14 SERC Self-Reports TRSBLNOP 3,125 - 3,125 2,757 368 - (1) 367
HUMAN RESOURCES ESI CP080 F3PPTDHY15 SERC Aud ts TRSBLNOP 6,135 - 6,135 5,414 721 - (2) 719
HUMAN RESOURCES ESI CP080 F3PPTDHY16 SERC/NERC Enforcement Items TRSBLNOP 24,642 - 24,642 21,743 2,900 - (6) 2,894
HUMAN RESOURCES ESI CP080 F3PPTDHY17 SERC/NERC/FERC Support/Trainin TRSBLNOP 22,930 - 22,930 20,232 2,697 - (6) 2,692
8-488
ESI CP080 F3PPTDHY19 LOADOPCO 246 - 246 205 41 - (0) 41
2011 TX Rate Case
HUMAN RESOURCES Dept of Justice Investigations
HUMAN RESOURCES ESI CP080 F3PPTDHY22 EMI Jurisdictional Compliance DIRCTEMI 340 - 340 340 - - - -
HUMAN RESOURCES ESI CP080 F3PPTIELIN Tie Line Data Alignment Six Si LOADOPCO 371 - 371 314 56 - (0) 56
HUMAN RESOURCES ESI CP080 F3PPTOPC49 TOPC Hire Expense Tracking LOADOPCO - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPTPAL01 Plant Support DIRECTNA 3,293 - 3,293 3,293 - - - -
Page 48 of 88
HUMAN RESOURCES ESI CP080 F3PPTPHY21 ETI Jurisdictional Comp iance DIRECTTX 9 - 9 - 9 - (0) 9
HUMAN RESOURCES ESI CP080 F3PPTPHY23 ENOI Jurisdictional Compliance DIRCTENO 9 - 9 9 - - - -
HUMAN RESOURCES ESI CP080 F3PPTPLEAM TAX PLANNING & COUNSEL - EAM DIRECTXU 26,810 - 26,810 26,810 - - - -
HUMAN RESOURCES ESI CP080 F3PPTRCOM7 Communications Emp Exp DIRECTNA - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPTREORG Transmission Re-Organization TRSBLNOP 3,989 - 3,989 3,520 469 - (1) 468
HUMAN RESOURCES ESI CP080 F3PPTRGFOF Security FOF DIRECTNA 8,491 - 8,491 8,491 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPTX6262 StCharles Parish Property Tax DIRCTELI 539 - 539 539 - - - -
HUMAN RESOURCES ESI CP080 F3PPTXEVCO EP Ventures Corp - Tax Support DIRECTXY 1,421 - 1,421 1,421 - - - -
HUMAN RESOURCES ESI CP080 F3PPTXEVLP EP Ventures LP - Tax Support DIRECTXY 3,682 - 3,682 3,682 - - - -
HUMAN RESOURCES ESI CP080 F3PPTXNPAL Entergy Nuclear Palisades LLC DIRECTNA 16,691 - 16,691 16,691 - - - -
HUMAN RESOURCES ESI CP080 F3PPTXNREG Entergy Non-regulated - Tax Se ASSTNREG 2,954 - 2,954 2,954 - - - -
HUMAN RESOURCES ESI CP080 F3PPTXSWAR Warren Power LLC Tax Support DIRECTX8 772 - 772 772 - - - -
HUMAN RESOURCES ESI CP080 F3PPUD0702 ENO Gas Infrastructure Rebuild DIRCTENO 161 - 161 161 - - - -
HUMAN RESOURCES ESI CP080 F3PPUD0703 ETR Sys Agreement and EAI With DIRCTENO 12,630 - 12,630 12,630 - - - -
HUMAN RESOURCES ESI CP080 F3PPUD0801 ENO Treatment of Future Remedy DIRCTENO 20 - 20 20 - - - -
HUMAN RESOURCES ESI CP080 F3PPUD0802 ENO Integrated Resource Plan DIRCTENO 993 - 993 993 - - - -
HUMAN RESOURCES ESI CP080 F3PPUD1002 ENO PGA Correc Revis Investiga DIRCTENO 5,090 - 5,090 5,090 - - - -
HUMAN RESOURCES ESI CP080 F3PPUTLDER Util ty Derivatives Compliance LOADOPCO 14,497 - 14,497 12,246 2,251 - (5) 2,247
HUMAN RESOURCES ESI CP080 F3PPUTLMTM Util ty MTM Election Support LOADOPCO 4,032 - 4,032 3,418 614 - (1) 613
HUMAN RESOURCES ESI CP080 F3PPWCBEAM Wholesale Commod ty Business - DIRECTXU 17,833 - 17,833 17,833 - - - -
HUMAN RESOURCES ESI CP080 F3PPWCBEPM Wholesale Commod ty Business - DIRNG000 740 - 740 740 - - - -
HUMAN RESOURCES ESI CP080 F3PPWCBETC Wholesale Commod ty Business - DIRECT66 18,278 - 18,278 18,278 - - - -
HUMAN RESOURCES ESI CP080 F3PPWCBI23 Wholesale Commod ty Bus - IP2 DIRCTENU 2,466 - 2,466 2,466 - - - -
HUMAN RESOURCES ESI CP080 F3PPWCBNGC Wholesale Commod ty Business - DIRECT57 40 - 40 40 - - - -
HUMAN RESOURCES ESI CP080 F3PPWCBNNE Wholesale Commod ty Business - SENUCALL 319,742 - 319,742 319,742 - - - -
HUMAN RESOURCES ESI CP080 F3PPWCBNVY Wholesale Commod ty Business - DIRECT72 2,412 - 2,412 2,412 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0292 System Planning Asset Manageme LOADOPCO 47,001 - 47,001 39,628 7,373 - (14) 7,358
HUMAN RESOURCES ESI CP080 F3PPWE0305 Fossil IT- EAI Support DIRCTEAI 7,370 - 7,370 7,370 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0306 Fossil IT- ELI Support DIRCTELI 1,004 - 1,004 1,004 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0307 Fossil IT- EMI Support DIRCTEMI 6,556 - 6,556 6,556 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0309 Virtual Resource Center - SU5 CAPAOPCO 42,239 - 42,239 37,672 4,566 - (9) 4,557
HUMAN RESOURCES ESI CP080 F3PPWE0310 Fossil IT- ENOI Support DIRCTENO 60 - 60 60 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0315 Dir Southeast Region-TXT_ ELI CAPASTHN 64,887 - 64,887 64,887 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0336 LASTA Outage Superintendent_Ex DIRECTLG 32,887 - 32,887 32,887 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0360 Self Supply Project Team-Admin LOADOPCO 42,560 - 42,560 36,022 6,538 - (14) 6,524
HUMAN RESOURCES ESI CP080 F3PPWE0361 CAIR/CAMR NOx/Mercury Compl St CAPAOPCO 1,864 - 1,864 1,662 201 - (0) 201
HUMAN RESOURCES ESI CP080 F3PPWE0365 Monroe ACM clean up-ELRA DIRCTELI 657 - 657 657 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0372 EMI Union Negotiation Fossil DIRCTEMI 262 - 262 262 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0375 SAIC Designated Srv for Fossil CAPAOPCO 5,399 - 5,399 4,815 584 - (1) 582
HUMAN RESOURCES ESI CP080 F3PPWE0376 Fossil Talent Pipeline Process CAPAOPCO 5,877 - 5,877 5,242 635 - (1) 634
HUMAN RESOURCES ESI CP080 F3PPWE0383 Dir Capital Projects_STB CAPAOPCO 78,965 - 78,965 70,428 8,537 - (17) 8,520
HUMAN RESOURCES ESI CP080 F3PPWE0402 SPO Regulatory Compliance LOADOPCO 85,389 - 85,389 72,103 13,286 - (27) 13,259
HUMAN RESOURCES ESI CP080 F3PPWE0403 SPO Performance Mngmnt/Special LOADOPCO 64,698 - 64,698 54,625 10,073 - (20) 10,053
HUMAN RESOURCES ESI CP080 F3PPWE0409 Business Support_SPF_EAI DIRCTEAI 3,098 - 3,098 3,098 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0410 Business Support _SPF_ELI DIRCTELI 1,736 - 1,736 1,736 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0411 Business Support_SPF_EMI DIRCTEMI 2,682 - 2,682 2,682 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0412 Business Support_SPF_ENOI DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0420 SPO EGSL-SupplyProcuremt/Asset DIRECTLG 771 - 771 771 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0427 Dir Northwest Region-EAI & EG CAPANWES 65,928 - 65,928 47,315 18,612 - (38) 18,575
HUMAN RESOURCES ESI CP080 F3PPWE0428 Dir Central Region-EGS_LA & E CAPACENT 41,465 - 41,465 41,465 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0431 Director Cap tal Projects CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0432 SPOManagement of Sys IRP Activ LOADOPCO 230 - 230 195 35 - (0) 35
HUMAN RESOURCES ESI CP080 F3PPWE0437 SPO Expense KGen Hinds DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0438 SPO Expense KGen Hot Springs DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0446 Mgr Business Processes_SR8_EA DIRCTEAI 3,396 - 3,396 3,396 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0447 Mgr Business Processes_SR8_EL DIRCTELI 6,598 - 6,598 6,598 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0448 Mgr Business Processes_SR8_EM DIRCTEMI 4,690 - 4,690 4,690 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0449 Mgr Business Processes_SR8_EN DIRCTENO 5,935 - 5,935 5,935 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0453 White Bluff Scrubber Act 310 F DIRCTEAI - - - - - - - -
8-489
ESI CP080 F3PPWE0469 DIRCTEAI 6,924 - 6,924 6,924 - - - -
2011 TX Rate Case
HUMAN RESOURCES FSFTN-EAI FosTraining Developm
HUMAN RESOURCES ESI CP080 F3PPWE0470 FSFTN-ELL FosTraining Developm DIRCTELI 15,335 - 15,335 15,335 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0471 FSFTN-EMI FosTraining Developm DIRCTEMI 5,495 - 5,495 5,495 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0472 FSFTN-ENOI FosTraining Develop DIRCTENO 2,181 - 2,181 2,181 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPWE0477 EPA Stack and Fuel Sampling - DIRCTEMI - - - - - - - -
Page 49 of 88
HUMAN RESOURCES ESI CP080 F3PPWE0486 Director Fleet Maintenance_SU CAPAOPCO 125,930 - 125,930 112,315 13,614 - (28) 13,586
HUMAN RESOURCES ESI CP080 F3PPWE0487 Manager Performance Monitorin CAPAOPCO 138,272 - 138,272 123,324 14,949 - (32) 14,917
HUMAN RESOURCES ESI CP080 F3PPWE0490 Lake Catherine 4 Betterment St DIRCTEAI 16,681 - 16,681 16,681 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0491 Director Compliance & Op Supp CAPAOPCO 214,162 - 214,162 191,008 23,153 - (47) 23,107
HUMAN RESOURCES ESI CP080 F3PPWE0497 Michoud Plant Assessment DIRCTENO 4,283 - 4,283 4,283 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0498 Ninemile Plant Assessment DIRCTELI 4,229 - 4,229 4,229 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPWE0504 M0000 - CIP Walkdown DIRCTEMI 1,060 - 1,060 1,060 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0505 N0000 - CIP Walkdown DIRCTENO 340 - 340 340 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0506 A0000 - CIP Walkdown DIRCTEAI 450 - 450 450 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0507 L0000 - CIP Walkdown DIRCTELI 1,464 - 1,464 1,464 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0508 EAI Protection System Equip Li DIRCTEAI 3,020 - 3,020 3,020 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0509 ELL Protection System Equip Li DIRCTELI 3,524 - 3,524 3,524 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0510 EGSL Protection System Equip L DIRECTLG 3,385 - 3,385 3,385 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0511 EMI Protection System Equip Li DIRCTEMI 35 - 35 35 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0512 ENOI Protection System Equip L DIRCTENO 284 - 284 284 - - - -
HUMAN RESOURCES ESI CP080 F3PPWE0513 ETI Protection System Equip Li DIRECTTX 2,016 - 2,016 - 2,016 - (5) 2,011
HUMAN RESOURCES ESI CP080 F3PPWE0514 ESI - Protection System Equip CAPAOPCO 80 - 80 71 9 - (0) 9
HUMAN RESOURCES ESI CP080 F3PPWE0515 ESI Compliance Culture Trainin CAPAOPCO 935 - 935 834 101 - (0) 101
HUMAN RESOURCES ESI CP080 F3PPWE0516 EPA Section 114 Request for In DIRCTEAI 15,091 - 15,091 15,091 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEL003 Fossil IT Support - FIT_LG000 DIRECTLG 658 - 658 658 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEL006 Business Support_SPF_LG DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPWEL011 Union IBEW 2286_LA_NON_REIMB DIRECTLG 880 - 880 880 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEL014 Mgr Business Processes_SR8_EG DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPWEL019 FSFTN-EGSL FosTraining Develop DIRECTLG 2,018 - 2,018 2,018 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEL020 EPA Stack and Fuel Sampling - DIRECTLG 434 - 434 434 - - - -
HUMAN RESOURCES ESI CP080 F3PPWELGGN EGS_Tech Services Suppt_LG000 DIRECTLG 147,801 - 147,801 147,801 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEOAGN EAI-Engineering-Tech Support DIRCTEAI 342,842 - 342,842 342,842 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEOGGN EGS TX-Engineering-Tech Suppor DIRECTTX 93,670 - 93,670 - 93,670 - (217) 93,453
HUMAN RESOURCES ESI CP080 F3PPWEOLGN ELI-Engineering- Tech Support DIRCTELI 394,027 - 394,027 394,027 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEOMGN EMI-Engineering-Tech Support DIRCTEMI 206,414 - 206,414 206,414 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEONGN ENOI-Engineering-Tech Support DIRCTENO 93,169 - 93,169 93,169 - - - -
HUMAN RESOURCES ESI CP080 F3PPWEOSGN General System-ENG-Tech Suppor CAPAOPCO 81,406 - 81,406 72,605 8,801 - (18) 8,783
HUMAN RESOURCES ESI CP080 F3PPWET004 Fossil IT Support - FIT_TX000 DIRECTTX 973 - 973 - 973 - (2) 970
HUMAN RESOURCES ESI CP080 F3PPWET007 Business Support_SPF_TX DIRECTTX 3,154 - 3,154 - 3,154 - (5) 3,149
HUMAN RESOURCES ESI CP080 F3PPWET012 Union IBEW 2286_TX_NON_REIMB DIRECTTX 804 - 804 - 804 - (1) 803
HUMAN RESOURCES ESI CP080 F3PPWET014 Mgr Business Processes_SR8_TX DIRECTTX 2,983 - 2,983 - 2,983 - (7) 2,976
HUMAN RESOURCES ESI CP080 F3PPWET015 LWC Long Term Reliability Eng DIRECTTX (18,370) - (18,370) - (18,370) - 43 (18,327)
HUMAN RESOURCES ESI CP080 F3PPWET017 FSFTN-ETI FosTraining Developm DIRECTTX 3,472 - 3,472 - 3,472 - (8) 3,464
HUMAN RESOURCES ESI CP080 F3PPWET300 SPO 2008 Western Region RFP-Te DIRECTTX 96 - 96 - 96 - (0) 96
HUMAN RESOURCES ESI CP080 F3PPWET301 SPO ETI-SupplyProcuremt/AssetM DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPWET302 SPO 2008 Winter Western Region DIRECTTX 1,320 - 1,320 - 1,320 - (2) 1,318
HUMAN RESOURCES ESI CP080 F3PPWET304 SPO Frontier 10 Year PPA DIRECTTX (256) - (256) - (256) - 1 (255)
HUMAN RESOURCES ESI CP080 F3PPWET305 SPO WWOTAB Expense DIRECTTX - - - - - - (507) (507)
HUMAN RESOURCES ESI CP080 F3PPWET306 SPO 2011 Western Region RFP DIRECTTX 10,033 - 10,033 - 10,033 - (15) 10,018
HUMAN RESOURCES ESI CP080 F3PPWET308 SPO Calpine PPA/Project Housto DIRECTTX 36,818 - 36,818 - 36,818 - (72) 36,746
HUMAN RESOURCES ESI CP080 F3PPWETGGN ETI_Tech Services Supt_TX000 DIRECTTX 187,966 - 187,966 - 187,966 (226) (355) 187,385
HUMAN RESOURCES ESI CP080 F3PPWN0098 LG-NL8 CAIR Environmental Supp DIRECTLG 319 - 319 319 - - - -
HUMAN RESOURCES ESI CP080 F3PPWN0103 LG-NISCO Air In Leakage Testin DIRECTLG 1,759 - 1,759 1,759 - - - -
HUMAN RESOURCES ESI CP080 F3PPWN0104 NISCO 2010 Outage Support OptS DIRECTLG 23,357 - 23,357 23,357 - - - -
HUMAN RESOURCES ESI CP080 F3PPWN0106 NL8-NISCO Unit Performance Tes DIRECTLG 1,331 - 1,331 1,331 - - - -
HUMAN RESOURCES ESI CP080 F3PPWN0107 NL8- NISCO Un t Outage Support DIRECTLG 17 - 17 17 - - - -
HUMAN RESOURCES ESI CP080 F3PPWRRNTY Warranty/Asset Bifurcation ASSTSALL 5,054 - 5,054 4,552 502 - (1) 501
HUMAN RESOURCES ESI CP080 F3PPX10425 EGS-TX Tax Services DIRECTTX 89,051 - 89,051 - 89,051 - (174) 88,877
HUMAN RESOURCES ESI CP080 F3PPZB0092 MCC Plant Support Non-Cap Labo DIRCTENO 727 - 727 727 - - - -
HUMAN RESOURCES ESI CP080 F3PPZB0161 Arkansas Fossil IT Support DIRCTEAI 1,514 - 1,514 1,514 - - - -
HUMAN RESOURCES ESI CP080 F3PPZB0212 LA1 2A STG Generator Breaker O DIRECTLG 637 - 637 637 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG1493 LG3 Boiler Repairs 11 DIRCTELI 548 - 548 548 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG1695 MC2 Turbine HP IP-LP LP Insp DIRCTENO 3,848 - 3,848 3,848 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG1876 WF1 Auxi iary Outage DIRCTELI 174 - 174 174 - - - -
8-490
ESI CP080 F3PPZG1915 LE2 Unit 2 Blr/Aux Spring Outa DIRECTTX - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI CP080 F3PPZG1938 MC3 Boiler Outage 2011 DIRCTENO 6,754 - 6,754 6,754 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG1991 BW1 Boiler/Auxiliaries Outage DIRCTEMI 6,360 - 6,360 6,360 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG1996 BW2 Boiler/Auxiliaries Outage DIRCTEMI 6,481 - 6,481 6,481 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPZG2082 2008 Spring Boiler Outage DIRCTEMI 331 - 331 331 - - - -
Page 50 of 88
HUMAN RESOURCES ESI CP080 F3PPZG2146 WF2 Turbine HP/IP Inspection DIRCTELI 9,961 - 9,961 9,961 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2192 TXSB4 HP/IP Turbine Outage DIRECTTX 1,401 - 1,401 - 1,401 - (3) 1,398
HUMAN RESOURCES ESI CP080 F3PPZG2200 TXSB2 Major Outage Schedule Pl DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2202 TXSB3 2010 Pre Summer Run Outa DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2216 LG1 Boiler Repairs DIRCTELI 1,131 - 1,131 1,131 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2221 PV1-Spring Re iab lity Outage- DIRCTELI 3,112 - 3,112 3,112 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPZG2257 PV1-Spring Re iab lity Outage- DIRCTELI 428 - 428 428 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2261 OP1-GTSpring Reliability Outag DIRCTEAI 3,856 - 3,856 3,856 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2265 OP3-GT Reliability Out-Fall 20 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2272 OP2-GTSpring Reliability Outag DIRCTEAI 2,800 - 2,800 2,800 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2281 LG2 Turbine Valve& Generator O DIRCTELI 8,765 - 8,765 8,765 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2374 WB2 Auxiliary Process Outage 2 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2378 TXSB5 2010 Pre Summer Run Outa DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2384 DL1 VALVE OUTAGE DIRCTEMI 565 - 565 565 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2385 DL2 VALVE OUTAGE DIRCTEMI 689 - 689 689 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2397 ATC Major Outage DIRCTEMI 5,877 - 5,877 5,877 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2412 WF1 Maintain 4-HP Control Valv DIRCTELI 757 - 757 757 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2419 LG3 E&W Forced Draft Fan Inlet DIRCTELI 1,415 - 1,415 1,415 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2445 NM5 Unplanned Exciter Outage DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2451 LG2 Boiler Repairs DIRCTELI 443 - 443 443 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2498 WB2 Steam Process Outage 2010 DIRCTEAI 161 - 161 161 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2515 LA1 5A CT Major Outage 2Q10 DIRECTLG 170 - 170 170 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2535 OP3-GT Fall Re iability Outage DIRECTLG 70 - 70 70 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2581 ST7-Spring Outage -11 DIRCTELI 1,337 - 1,337 1,337 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2607 LG3 Auxiliary Outage Repairs 1 DIRCTELI 654 - 654 654 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2616 SB5 Turbine/Generator Full Tra DIRECTTX 9,836 - 9,836 - 9,836 - (16) 9,820
HUMAN RESOURCES ESI CP080 F3PPZG2653 WB2 Auxiliary Process Spring O DIRCTEAI 266 - 266 266 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2658 WB1 Energy Conversion Fa l Out DIRCTEAI 111 - 111 111 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2663 WB2 Energy Conversion Outage DIRCTEAI 1,491 - 1,491 1,491 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2670 WB1 Energy Conversion Spring O DIRCTEAI 1,332 - 1,332 1,332 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2684 WB1 Steam Process Outage DIRCTEAI 1,290 - 1,290 1,290 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2688 WB2 Steam Process Outage DIRCTEAI 1,175 - 1,175 1,175 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2742 LA1 4A CT CI Outage (2Q11) DIRECTLG 2,055 - 2,055 2,055 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2743 LA1 4A Heat Recovery Steam Gen DIRECTLG 168 - 168 168 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2786 BU8 Forced Outage DIRCTELI 7,320 - 7,320 7,320 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2790 NM4 Main Transformer Repairs DIRCTELI 8,040 - 8,040 8,040 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2791 LA1 5A Turbine Lube Oil Leak DIRECTLG 1,193 - 1,193 1,193 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2792 LG3 Generator Terminal Stand O DIRCTELI 70 - 70 70 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2801 LG3 Turbine Outage-Full Train DIRCTELI 2,556 - 2,556 2,556 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2804 LG3 Boiler Chemical Cleaning DIRCTELI 1,449 - 1,449 1,449 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2811 WG2 Turbine Outage O+M DIRECTLG 9,737 - 9,737 9,737 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2816 PV1-1-2 Cold Reheat Tees Outag DIRCTELI 1,137 - 1,137 1,137 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2828 SB3 Pre Summer Outage DIRECTTX 381 - 381 - 381 - (1) 381
HUMAN RESOURCES ESI CP080 F3PPZG2832 RX5 Power Turbine Bearing Outa DIRCTEMI 2,733 - 2,733 2,733 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2847 LA1 5A Exciter Outage DIRECTLG 2,917 - 2,917 2,917 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2848 GA1 2011 SPRING OUTAGE DIRCTEMI 5,358 - 5,358 5,358 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2855 LA1 4A Preheater Leak DIRECTLG 432 - 432 432 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG2897 WB1 Steam Process Fall Outage DIRCTEAI 111 - 111 111 - - - -
HUMAN RESOURCES ESI CP080 F3PPZG3067 LA1 3A STG Balance/Fuse Outage DIRECTLG 791 - 791 791 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW4531 MC3 Repair E CWP Inlet Flange DIRCTENO 155 - 155 155 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW4656 Spindletop Gas Storage Facilit DIRECTTX 13,441 - 13,441 - 13,441 - (28) 13,412
HUMAN RESOURCES ESI CP080 F3PPZW5709 LG-LA1 Project Front End Loadi DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW5779 GA1 - CAIR - O&M PROJECT DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW5785 LG1 - CAIR - O&M PROJECT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW5797 NL6 - CAIR - O&M PROJECT DIRECTLG 987 - 987 987 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW5861 BW2 Boiler Chemical Cleaning DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW6114 SB4 5 Year Generator Minor Out DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW6207 BW1-CAIR-O&M Project DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW6208 BW2-CAIR-O&M Project DIRCTEMI 2,571 - 2,571 2,571 - - - -
8-491
ESI CP080 F3PPZW6299 DIRECTLG - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES LA1 5A DC Connection to DC Sys
HUMAN RESOURCES ESI CP080 F3PPZW6375 WF2 Main Steam/Hot Reheat/Cold DIRCTELI 1,595 - 1,595 1,595 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW6406 TXSB4 Seam Welded Hot Reheat P DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW6675 TXSB2 Valves - Repair DIRECTTX - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F3PPZW6787 TX-LW2 Turbine Inspection & Re DIRECTTX - - - - - - - -
Page 51 of 88
HUMAN RESOURCES ESI CP080 F3PPZW6991 NL6 FD PA ID FanInternal Rpr DIRECTLG 385 - 385 385 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7054 TXSB4 A&B Forced Draft Fan Rep DIRECTTX 67 - 67 - 67 - (0) 67
HUMAN RESOURCES ESI CP080 F3PPZW7073 BW2 Main TG Alignment & Repair DIRCTEMI 3,429 - 3,429 3,429 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7135 LG1 Stack and Transition Engin DIRCTELI 1,209 - 1,209 1,209 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7143 PV1-NDE of HP HRH & CRH Pipin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7158 LG3 - CAIR - O&M PROJECT DIRCTELI - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F3PPZW7304 LG-LA1 5A Mark 6E Control Upgr DIRECTLG 3,714 - 3,714 3,714 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7309 LG-LA1 PRV #1 & PRV #2 Valve R DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7336 LA1 Replace 5A HRSG Perforate DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7355 LA1 4A/5A Gas Meter Segregatio DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7362 LA1 Reverse Osmosis Single Fai DIRECTLG 1,094 - 1,094 1,094 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7370 LA1 Refurbish 6A Boiler Feed P DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7371 LA1 5A/9 Deaerator Inspection DIRECTLG 315 - 315 315 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7372 LA1 Replace 3A Exhaust Stack F DIRECTLG 787 - 787 787 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7375 LA1 Control Air System Upgrade DIRECTLG 3,917 - 3,917 3,917 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7380 LA1 Project Front End Loading DIRECTLG 569 - 569 569 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7422 WGC-Willow Glen Life Extension DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7427 LA1 4A Generator Outage DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7475 LG1 Gas Piping Corrosion Prote DIRCTELI 90 - 90 90 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7478 LG3 Gas Piping Corrosion Prote DIRCTELI 259 - 259 259 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7793 SB5 Circ Water Inlet and Outle DIRECTTX 447 - 447 - 447 - (1) 446
HUMAN RESOURCES ESI CP080 F3PPZW7794 SB5 APH drive gear and pin rac DIRECTTX 52 - 52 - 52 - (0) 52
HUMAN RESOURCES ESI CP080 F3PPZW7936 SB5 B Cooling Tower Fill Repla DIRECTTX 999 - 999 - 999 - (2) 998
HUMAN RESOURCES ESI CP080 F3PPZW7942 WF2 Main BFP Complete Pump Ove DIRCTELI 1,651 - 1,651 1,651 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7943 WF2 Pipe Hanger Inspection Ad DIRCTELI 2,633 - 2,633 2,633 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7967 LA1 4A HRSG Startup Regulator DIRECTLG 199 - 199 199 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW7973 LA1 Replace 2 PI Servers DIRECTLG 213 - 213 213 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8128 WB Turbine Upgrade Cancellatio DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8177 BU8 Emergency Generator Rental DIRCTELI 3,610 - 3,610 3,610 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8212 OPC-HP Steam to Gland Steam St DIRCTEAI 5,689 - 5,689 5,689 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8220 LA1 Acadian Gas Line for Unit DIRECTLG 8,842 - 8,842 8,842 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8269 LA1 Low Stm Flow Stdy/Modif 20 DIRECTLG 1,795 - 1,795 1,795 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8272 LA1 PRV #3 Desuperheater Spray DIRECTLG 45 - 45 45 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8311 WB & ISES Exciter Contingency DIRCTEAI 180 - 180 180 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8363 SB4 LP Turbine Bucket Repair DIRECTTX 578 - 578 - 578 - (1) 578
HUMAN RESOURCES ESI CP080 F3PPZW8780 BWC MS River Flood - May 2011 DIRCTEMI 2,435 - 2,435 2,435 - - - -
HUMAN RESOURCES ESI CP080 F3PPZW8782 AP2 Post Acquis tion Team Acti DIRCTELI 468 - 468 468 - - - -
HUMAN RESOURCES ESI CP080 F4DBTW8642 PROVIDE GENERATOR PARALLEL OPE DIRCTELI 668 - 668 668 - - - -
HUMAN RESOURCES ESI CP080 F4PCT99002 Occidental Chem Romevi le Main DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PCW90340 TB MISC HYDRAULIC POWER GENERA DIRECTTX 129 - 129 - 129 (129) - -
HUMAN RESOURCES ESI CP080 F4PCW90341 TB MTC SUPERVISION ENGR DIRECTTX 22,367 - 22,367 - 22,367 (22,367) - -
HUMAN RESOURCES ESI CP080 F4PPAR0464 Fac Sty Constellation Energy P DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0470 Feas b lity Sty Phoenix Renewa DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0471 Fac Sty Constellation Energy DIRCTEAI 471 - 471 471 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0472 Feas b lity Sty SWPP Clean Lin DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0473 Fac Sty DENL move to LAGEN DIRCTEAI 754 - 754 754 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0474 Fac Sty NLR Electric Point of DIRCTEAI 1,049 - 1,049 1,049 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0475 Fac Sty SWPP LGIP PID233 DIRCTEAI 292 - 292 292 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0476 Fac Sty Plum Pt Impl Phase I DIRCTEAI 1,824 - 1,824 1,824 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0477 Fac Sty NRG Modify WMUC BA DIRCTEAI 4,647 - 4,647 4,647 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0478 Fac Sty NRG Modify CNWY Bal Au DIRCTEAI 6,420 - 6,420 6,420 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0479 Fac Sty SWPP for 620MW PID240 DIRCTEAI 1,043 - 1,043 1,043 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0480 Fac Sty SWPP ASA2010-006 Affec DIRCTEAI 371 - 371 371 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0481 Fac Sty Cargill Power Markets DIRCTEAI 402 - 402 402 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0482 Fac Sty PUPP add ties SPO DIRCTEAI 50 - 50 50 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0483 Fac Sty Plum Pt Impl Phase II DIRCTEAI 8,356 - 8,356 8,356 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0484 Fac Sty Louisiana Generating B DIRCTEAI 1,400 - 1,400 1,400 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0486 Fac Sty Louisiana Generating L DIRCTEAI 1,369 - 1,369 1,369 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0488 Fac Sty Southern Cross Transmi DIRCTEAI 99 - 99 99 - - - -
8-492
ESI CP080 F4PPAR0489 DIRCTEAI 90 - 90 90 - - - -
2011 TX Rate Case
HUMAN RESOURCES Fac Sty SWPP Oasis 74789476
HUMAN RESOURCES ESI CP080 F4PPAR0490 FACILITY STY SWPP OASIS 750094 DIRCTEAI 120 - 120 120 - - - -
HUMAN RESOURCES ESI CP080 F4PPAR0491 Facility STY FOR ASA-2011 DIRCTEAI 740 - 740 740 - - - -
HUMAN RESOURCES ESI CP080 F4PPEGS148 Mutual Assist EGSL GAS NMGC 2/ DIRECTLG 106 - 106 106 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F4PPEMI138 Mutual Assist EMI AEP 12/19/09 DIRCTEMI - - - - - - - -
Page 52 of 88
HUMAN RESOURCES ESI CP080 F4PPENG134 Mutual Assist ENOI Gas NMGC 2/ DIRCTENO 123 - 123 123 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0455 Fac Sty Waste Mgmt for Interco DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0456 Fac Sty SWPP Oasis 1694305/430 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0458 Fac Sty SWPP Oasis 73561076 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0459 Fac Sty SWPP Oasis 73595626 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0460 Fac Sty SWPP Oasis 73619116 DIRECTLG - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F4PPGS0461 Lyonde l-Bassell-Lake Charles DIRECTLG 202 - 202 202 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0462 Fac Sty Georgia Pacific Reloc DIRECTLG 2,593 - 2,593 2,593 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0463 Shell Chemical Woodstock Islan DIRECTLG 413 - 413 413 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0464 Fac Sty SWPP Oasis 1668165 DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0465 Fac Sty Westlake Vinyls Geisma DIRECTLG 3,837 - 3,837 3,837 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0466 Fac Sty SWPP PID 246 DIRECTLG 3,453 - 3,453 3,453 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0467 Fac Sty Total Petrochem @ Cosm DIRECTLG 1,050 - 1,050 1,050 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0469 Fac Sty for NRG Oasis #74236 DIRECTLG 78 - 78 78 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0470 Fac Sty for NRG Oasis #742367 DIRECTLG 78 - 78 78 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0471 Fac Sty for NRG Oasis #742367 DIRECTLG 104 - 104 104 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0473 Fac Sty SWPP Oasis 1668165 DIRECTLG 1,314 - 1,314 1,314 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0474 Fac Sty PL Olefins LLC Petrolo DIRECTLG 2,988 - 2,988 2,988 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0477 FAC STY SWPP 13MW PID #244 DIRECTLG 128 - 128 128 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0480 FACILITY STDY SWPP OASIS 74899 DIRECTLG 190 - 190 190 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0481 FEASIBILITY STY PID 271 ELEMEN DIRECTLG 79 - 79 79 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0482 FEASIBILITY STY REQUEST PID 27 DIRECTLG 52 - 52 52 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0483 FACILITY STUDY SM GEN PID 258 DIRECTLG 85 - 85 85 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0484 FEASIBILITY STY SM GEN PID 272 DIRECTLG 88 - 88 88 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0485 FACILITY STY OASIS 748998889 DIRECTLG 103 - 103 103 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0486 FEASIBILITY STY SM GENERATOR P DIRECTLG 91 - 91 91 - - - -
HUMAN RESOURCES ESI CP080 F4PPGS0487 FEASIBILITY STY SM GEN PID 279 DIRECTLG 41 - 41 41 - - - -
HUMAN RESOURCES ESI CP080 F4PPIBWU11 2011 IBEW-EGSL Cntrct Negotns DIRECTLG 119 - 119 119 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0315 Eng Study DOTD Route LA 57 Rel DIRCTELI 658 - 658 658 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0322 Fac Sty Shintech 220 MW Load E DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0324 CLECO Transition Valley Meter DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0326 Fac Sty LA DOTD Relocate Facil DIRCTELI 355 - 355 355 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0330 Scope Sty Constellation Energy DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0331 Fac Sty SNF Holding Company DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0333 Interconnect Sty SWPP Valero P DIRCTELI 3,207 - 3,207 3,207 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0334 Fac Sty Air Products & Chemica DIRCTELI 483 - 483 483 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0335 SNF Holding EPC Design Support DIRCTELI (489) - (489) (489) - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0341 Fac Sty CECD Reserve Sharing DIRCTELI 749 - 749 749 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0342 Shintech Relay Settings @ Iber DIRCTELI 210 - 210 210 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0345 Fac Sty Nucor Steel Louisiana DIRCTELI 1,084 - 1,084 1,084 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0346 FAC STY AIR PRODUCTS COVENT DIRCTELI 267 - 267 267 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0347 FEASIBILITY STY FOR REQUEST PI DIRCTELI 44 - 44 44 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0348 FEASIBILITY STY PID 273 DIRCTELI 96 - 96 96 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0349 FEASIBILITY STY PID 274 ORMAT DIRCTELI 64 - 64 64 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0350 FEASIBILITY STY REQUEST PID 27 DIRCTELI 55 - 55 55 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0351 FACILITY STY SWPP YEARLY NETWK DIRCTELI 304 - 304 304 - - - -
HUMAN RESOURCES ESI CP080 F4PPLA0352 System Impact Study DIRCTELI 32 - 32 32 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0220 SMEPA Install Remote Switches DIRCTEMI 19 - 19 19 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0236 Interconnection Sty Southwest DIRCTEMI 195 - 195 195 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0239 AP Holding Southaven Disconnec DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0240 ARK Engin for AC Interference DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0242 Fac Sty SWPP on PID238 for K-G DIRCTEMI 1,613 - 1,613 1,613 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0243 Fac Sty NRG KGEN Hinds/LAGN DIRCTEMI 3,274 - 3,274 3,274 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0245 Fac Sty SWPP Oasis 74035217 NR DIRCTEMI 358 - 358 358 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0246 Fac Sty SWPP NRG Oasis 7423367 DIRCTEMI 490 - 490 490 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0247 FACILITY STY SWPP OASIS 749000 DIRCTEMI 52 - 52 52 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0248 FACILITY STY SWPP OASIS 748999 DIRCTEMI 69 - 69 69 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0249 FACILITY STY SWPP OASIS 750094 DIRCTEMI 90 - 90 90 - - - -
HUMAN RESOURCES ESI CP080 F4PPMS0250 FACILITY STY SWPP OASIS 749000 DIRCTEMI 2,322 - 2,322 2,322 - - - -
8-493
ESI CP080 F4PPMS0251 DIRCTEMI 59 - 59 59 - - - -
2011 TX Rate Case
HUMAN RESOURCES FACILITY STY SWPP OASIS 749000
HUMAN RESOURCES ESI CP080 F4PPNP0616 Fac Sty SWPP on PID 228 DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPTX0024 Fac Sty Total Petrochemicals R DIRECTTX 287 - 287 - 287 (287) - -
HUMAN RESOURCES ESI CP080 F4PPTX0031 City of Kirbyv lle Upg NITSA S DIRECTTX - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F4PPTX0034 Eastman Chemical Plant Ryan Gr DIRECTTX - - - - - - - -
Page 53 of 88
HUMAN RESOURCES ESI CP080 F4PPTX0038 Fac Sty SHECO TPC 40 DIRECTTX 197 - 197 - 197 (197) - -
HUMAN RESOURCES ESI CP080 F4PPTX0039 Fac Sty SWPP Oasis 1567817 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F4PPTX0041 Fac Sty Texas Eastern Spindlet DIRECTTX 1,314 - 1,314 - 1,314 (1,314) - -
HUMAN RESOURCES ESI CP080 F4PPTX0050 Fac Sty Louisiana Generating DIRECTTX 2,050 - 2,050 - 2,050 (2,050) - -
HUMAN RESOURCES ESI CP080 F4PPTX0051 Fac Sty Motiva Enterprises LLC DIRECTTX 8,170 - 8,170 - 8,170 (8,170) - -
HUMAN RESOURCES ESI CP080 F4PPTX0053 Fac Sty SWPP Oasis 74597193 & DIRECTTX 1,978 - 1,978 - 1,978 (1,978) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F4PPTX0054 FAC STY SWPP OAS74799834_36_37 DIRECTTX 99 - 99 - 99 (99) - -
HUMAN RESOURCES ESI CP080 F4PPTX0055 FAC STY SWPP OASIS 74728369 DIRECTTX 140 - 140 - 140 (140) - -
HUMAN RESOURCES ESI CP080 F4PPTX0056 FAC STY SWPP OASIS 74728395 DIRECTTX 1,070 - 1,070 - 1,070 (1,070) - -
HUMAN RESOURCES ESI CP080 F4PPTX0057 FAC STY SWPP OASIS 74728400 DIRECTTX 74 - 74 - 74 (74) - -
HUMAN RESOURCES ESI CP080 F4PPTX0058 FAC STY SWPP OASIS 74728415 DIRECTTX 83 - 83 - 83 (83) - -
HUMAN RESOURCES ESI CP080 F4PPTX0059 FAC STY SWPP OASIS 74728420 DIRECTTX 50 - 50 - 50 (50) - -
HUMAN RESOURCES ESI CP080 F4PPTX0061 FACILITY STY SWPP 74846159 DIRECTTX 719 - 719 - 719 (719) - -
HUMAN RESOURCES ESI CP080 F4PPTX0063 FACILITY STY LA GEN DIRECTTX 1,125 - 1,125 - 1,125 (1,125) - -
HUMAN RESOURCES ESI CP080 F4PPTX0064 FACILITY STY Southcoast Wind P DIRECTTX 1,035 - 1,035 - 1,035 (1,035) - -
HUMAN RESOURCES ESI CP080 F4PPTX0067 Facilities Study re-routing of DIRECTTX 456 - 456 - 456 (456) - -
HUMAN RESOURCES ESI CP080 F5PC25116F ELI FUEL AUDIT 2001 DIRCTELI 343 - 343 343 - - - -
HUMAN RESOURCES ESI CP080 F5PC27103F 2003 EGSI-LA FUEL AUDIT DIRECTLG 43 - 43 43 - - - -
HUMAN RESOURCES ESI CP080 F5PC6H0IP2 DIRECT SUPPORT TO IP2 DIRECT7A 13,046 - 13,046 13,046 - - - -
HUMAN RESOURCES ESI CP080 F5PCCMEGII CM SUPPORT F/ENTERGY GLOBAL IN DIRECT76 371 - 371 371 - - - -
HUMAN RESOURCES ESI CP080 F5PCCMEUKE CM SUPPORT FOR ENTERGY UK ENTE DIRECT48 - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCCNNON2 COOPER NUC STATION SUPPORT - N DIRECT7T 1,527 - 1,527 1,527 - - - -
HUMAN RESOURCES ESI CP080 F5PCCR1002 COOPER NUC STATION SUPPORT SVC DIRECT7T 13,126 - 13,126 13,126 - - - -
HUMAN RESOURCES ESI CP080 F5PCCSS01L PS ASSET MANAGEMENT FOR LE CUSEOPCO 661 - 661 563 98 - (0) 97
HUMAN RESOURCES ESI CP080 F5PCD10093 WEB DEVELOPMENT SUPPORT CUSTEGOP 597 - 597 515 82 - (0) 82
HUMAN RESOURCES ESI CP080 F5PCD10106 BUSINESS WAREHOUSE SUPPORT CUSEGRXT 42,788 - 42,788 42,788 - - - -
HUMAN RESOURCES ESI CP080 F5PCD10108 CCS REMEDY TESTING CUSEGXTX 2,149 - 2,149 2,149 - - - -
HUMAN RESOURCES ESI CP080 F5PCDW0168 LA-DISTR EMPLOYEE DEVELOPMENT CUSTELLA 286 - 286 286 - - - -
HUMAN RESOURCES ESI CP080 F5PCDW0202 INDEPENDENT SAFETY ASSESSMENT EMPLFRAN - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCE13601 GENERAL LITIGATION-ELI DIRCTELI 275,255 - 275,255 275,255 - - - -
HUMAN RESOURCES ESI CP080 F5PCE13611 GENERAL LITIGATION-ENOI DIRCTENO 110,748 - 110,748 110,748 - - - -
HUMAN RESOURCES ESI CP080 F5PCE13621 GENERAL LITIGATION-EAI DIRCTEAI 181,936 - 181,936 181,936 - - - -
HUMAN RESOURCES ESI CP080 F5PCE13631 GENERAL LITIGATION- EMI DIRCTEMI 34,455 - 34,455 34,455 - - - -
HUMAN RESOURCES ESI CP080 F5PCE13751 GENERAL LITIGATION- EGSI-LA DIRECTLG 201,944 - 201,944 201,944 - - - -
HUMAN RESOURCES ESI CP080 F5PCE13756 GENERAL LITIGATION EGSI-TX DIRECTTX 175,155 - 175,155 - 175,155 - (353) 174,801
HUMAN RESOURCES ESI CP080 F5PCE13759 JENKINS CLASS ACTION SUIT DIRECTTX 23,006 - 23,006 - 23,006 - (50) 22,956
HUMAN RESOURCES ESI CP080 F5PCE14426 REGULATORY AFFAIRS - EAI DIRCTEAI 3,184 - 3,184 3,184 - - - -
HUMAN RESOURCES ESI CP080 F5PCEDIVER DIVERSITY TRAINING DIRCTESI 2,749 - 2,749 2,749 - - - -
HUMAN RESOURCES ESI CP080 F5PCELI350 ELI 2003 RATE CASE DIRCTELI 1,192 - 1,192 1,192 - - - -
HUMAN RESOURCES ESI CP080 F5PCERRMOM EQUIP REFURBISHMENT & REPAIR SCLDTMLS 141 - 141 118 23 - (0) 23
HUMAN RESOURCES ESI CP080 F5PCF96930 BENCHMARKING PHASE II LOADWEOI 4,108 - 4,108 3,474 634 - (1) 633
HUMAN RESOURCES ESI CP080 F5PCGSL350 EGS 2001 SYSTEM AGREEMENT CASE DIRECTLG 1,100 - 1,100 1,100 - - - -
HUMAN RESOURCES ESI CP080 F5PCGSL351 ELI 2001 SYSTEM AGREEMENT CASE DIRCTELI 3,580 - 3,580 3,580 - - - -
HUMAN RESOURCES ESI CP080 F5PCGSL400 GULF STATES-9TH EARNINGS REVIE DIRECTLG 55 - 55 55 - - - -
HUMAN RESOURCES ESI CP080 F5PCGSL500 EGS FUEL AUDIT DIRECTLG 5,933 - 5,933 5,933 - - - -
HUMAN RESOURCES ESI CP080 F5PCINREOM INVESTMENT RECOVERY SCPSPXNC 47,736 - 47,736 39,330 8,405 - (18) 8,388
HUMAN RESOURCES ESI CP080 F5PCINREVH INVESTMENT RECOVERY - VEHICLES VEHCLALL 8,409 - 8,409 7,367 1,042 - (2) 1,040
HUMAN RESOURCES ESI CP080 F5PCLIHPPC CONSUMER EDUCATION PROGRAMS CUSEOPCO 30,435 - 30,435 25,940 4,495 - (9) 4,486
HUMAN RESOURCES ESI CP080 F5PCMATCOM MATERIALS TESTING AND COMPLIAN SCLDTMLS 466 - 466 392 75 - (0) 74
HUMAN RESOURCES ESI CP080 F5PCMCMSCL PASSPORT- SC MATERIALS MANAGEM SCMATRAN 69,973 - 69,973 59,752 10,222 (10,222) - -
HUMAN RESOURCES ESI CP080 F5PCNN5462 LICENSE RENEWAL DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCNN5489 TECHNOLOGY DEVELOPMENT DIRECT14 (17,109) - (17,109) (17,109) - - - -
HUMAN RESOURCES ESI CP080 F5PCNN5862 LICENSE RENEWAL-VERMONT YANKEE DIRECT14 8,062 - 8,062 8,062 - - - -
HUMAN RESOURCES ESI CP080 F5PCNN6062 LICENSE RENEWAL - FITZPATRICK DIRECT14 - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCNN6162 LICENSE RENEWAL - IP2 DIRECT14 29,542 - 29,542 29,542 - - - -
HUMAN RESOURCES ESI CP080 F5PCNN6262 LICENSE RENEWAL - COOPER DIRECT14 11,881 - 11,881 11,881 - - - -
HUMAN RESOURCES ESI CP080 F5PCNN6362 LICENSE RENEWAL - IP3 DIRECT14 39,389 - 39,389 39,389 - - - -
HUMAN RESOURCES ESI CP080 F5PCNN6462 LICENSE RENEWAL - INTERNATIONA DIRECT14 2,129 - 2,129 2,129 - - - -
HUMAN RESOURCES ESI CP080 F5PCNN6562 LICENSE RENEWAL - REVIEW DIRECT14 116 - 116 116 - - - -
8-494
ESI CP080 F5PCQQ4345 WARREN POWER-O&M DIRECT8M 5 - 5 5 - - - -
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI CP080 F5PCR104SA BILLING OF ELI EMI ENOI CUST CUSEEAST 232 - 232 232 - - - -
HUMAN RESOURCES ESI CP080 F5PCR73500 ELECTRONIC BILLING CUSTEGOP 10,320 - 10,320 8,894 1,426 - (3) 1,423
HUMAN RESOURCES ESI CP080 F5PCRTOEGS EGS RTO MATTERS DIRECTLG 162 - 162 162 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F5PCRTOELI ELI RTO MATTERS DIRCTELI 146 - 146 146 - - - -
Page 54 of 88
HUMAN RESOURCES ESI CP080 F5PCSAFECN SAFETY ORG SAFETY COUNCIL MEET EMPLOYAL 140 - 140 133 7 - (0) 7
HUMAN RESOURCES ESI CP080 F5PCSAFTEE SAFTEY TRAINING LOADER ELECTRI CUSEOPCO 9,998 - 9,998 8,521 1,477 (1,477) - -
HUMAN RESOURCES ESI CP080 F5PCSAFTEG SAFTEY TRAINING LOADER GAS CUS CUSGOPCO 6,798 - 6,798 6,798 - - - -
HUMAN RESOURCES ESI CP080 F5PCSCMMOM SUPPLY CHAIN MATERIALS MGMNT O SCDSPALL 212,477 - 212,477 150,844 61,633 (61,633) - -
HUMAN RESOURCES ESI CP080 F5PCTNGTCS COMPETITIVE STRATEGEY-EGS TX D DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCTTDS58 TRANSMISSION OPERATIONS LOADOPCO 97,977 - 97,977 82,701 15,277 - (30) 15,246
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F5PCTTDS70 TRANS MAINTENANCE LINES & SUB TRSBLNOP 77,665 - 77,665 68,527 9,138 - (18) 9,119
HUMAN RESOURCES ESI CP080 F5PCTXEGII TAX SUPPORT FOR ENTERGY GLOBAL DIRECT76 12,811 - 12,811 12,811 - - - -
HUMAN RESOURCES ESI CP080 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 3,568 - 3,568 3,466 101 - (0) 101
HUMAN RESOURCES ESI CP080 F5PCZCONOP CONTRIBUTION OPERATIONS - BELO ASSTSALL 90,392 - 90,392 81,400 8,993 (8,980) (12) -
HUMAN RESOURCES ESI CP080 F5PCZD4450 GOVERNMENTAL DIRCTWF3 289 - 289 289 - - - -
HUMAN RESOURCES ESI CP080 F5PCZD7387 LAKE CHARLES MGP SITE DIRECTLG 2,874 - 2,874 2,874 - - - -
HUMAN RESOURCES ESI CP080 F5PCZECDEV ECONOMIC DEVELOPMENT - BELOW T CUSEOPCO 57 - 57 48 8 - (8) -
HUMAN RESOURCES ESI CP080 F5PCZEDUCA EDUCATION INITIATIVES - BELOW ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCZFCLSR VOICE & VIDEO LOCAL SERVICE TELXGENS 1,013 - 1,013 958 55 - (0) 55
HUMAN RESOURCES ESI CP080 F5PCZFCTRN REGULATD NON-BACKBONE FIBER PCNUMXNR 114,485 - 114,485 108,647 5,838 - (12) 5,826
HUMAN RESOURCES ESI CP080 F5PCZFCTWR 2-WAY RADIOS COMMUNICATION SER RADIOALL 76,757 - 76,757 68,843 7,914 - (16) 7,897
HUMAN RESOURCES ESI CP080 F5PCZFCWAN WIDE AREA NETWORK (WAN) SERVIC PCNUMALL 2,778 - 2,778 2,672 106 - (0) 105
HUMAN RESOURCES ESI CP080 F5PCZFDEPT SUPERVISION & SUPPORT - FINANC LBRFINAN - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCZFDMAC DESKTOP MOVES/ADDS/CHANGES PCNUMXNR 4,342 - 4,342 4,120 222 - (0) 221
HUMAN RESOURCES ESI CP080 F5PCZFDMNT DESKTOP MAINTENANCE & SUPP PCNUMXNR 25,096 - 25,096 23,816 1,281 - (3) 1,278
HUMAN RESOURCES ESI CP080 F5PCZFDSER DESKTOP SERVICES PCNUMALL 53,106 - 53,106 51,087 2,019 - (4) 2,015
HUMAN RESOURCES ESI CP080 F5PCZFLMNT LAN - DESKTOP PCNUMXNR 7,986 - 7,986 7,579 407 - (1) 406
HUMAN RESOURCES ESI CP080 F5PCZFOUND ENTERGY CHARITABLE FOUNDATION ASSTSALL 6,098 - 6,098 5,489 609 (609) - -
HUMAN RESOURCES ESI CP080 F5PCZFRMAC TWO WAY RADIO MOVES/ADDS/CHANG CUSEOPCO 7,320 - 7,320 6,238 1,082 - (2) 1,080
HUMAN RESOURCES ESI CP080 F5PCZFVMAC VOICE & VIDEO MOVES ADDS CHANG TELPHALL 22,948 - 22,948 21,647 1,302 - (3) 1,299
HUMAN RESOURCES ESI CP080 F5PCZFVMNT VOICE & VIDEO MAINTENANCE & SU TELPHALL 59,441 - 59,441 56,066 3,375 - (7) 3,368
HUMAN RESOURCES ESI CP080 F5PCZKDEPT SUPERVISION & SUPPORT - CUSTOM DIRCTESI 10,736 - 10,736 10,736 - - - -
HUMAN RESOURCES ESI CP080 F5PCZLDEPT SUPERVISION & SUPPORT - LEGAL LBRLEGAL 254,484 - 254,484 217,695 36,789 - (76) 36,713
HUMAN RESOURCES ESI CP080 F5PCZLEPAC POLITICAL ACTION COMMITTEE- EX DIRCTETR 34,132 - 34,132 34,132 - - - -
HUMAN RESOURCES ESI CP080 F5PCZPDEPT SUPERVISION & SUPPORT - PUBLIC LBREXAFF 96,406 - 96,406 90,237 6,168 (18) (12) 6,137
HUMAN RESOURCES ESI CP080 F5PCZQ1207 SYSTEM AGREEMENT ADMINISTRATOR LOADOPCO 15,678 - 15,678 13,244 2,435 - (5) 2,430
HUMAN RESOURCES ESI CP080 F5PCZSDEPT SUPERVISION & SUPPORT - SUPPLY LBRSUPCN 243,930 - 243,930 194,104 49,826 (14) (104) 49,708
HUMAN RESOURCES ESI CP080 F5PCZU1422 REGULATORY AFFAIRS - LP&L DIRCTELI 69,384 - 69,384 69,384 - - - -
HUMAN RESOURCES ESI CP080 F5PCZU1424 REGULATORY AFFAIRS - NOPSI DIRCTENO 48,322 - 48,322 48,322 - - - -
HUMAN RESOURCES ESI CP080 F5PCZU1425 REGULATORY COORDINAT -ELI & EG CUSELPSC 216,032 - 216,032 216,032 - - - -
HUMAN RESOURCES ESI CP080 F5PCZU1573 REGULATORY AFFAIRS -- 100% EGS DIRECTTX 124,544 - 124,544 - 124,544 - (249) 124,295
HUMAN RESOURCES ESI CP080 F5PCZU1574 REGULATORY AFFAIRS - 100% TX G DIRECTTX 12,394 - 12,394 - 12,394 - (24) 12,370
HUMAN RESOURCES ESI CP080 F5PCZU1579 REGULATORY AFFAIRS -- 100% EGS DIRECTLG 67,840 - 67,840 67,840 - - - -
HUMAN RESOURCES ESI CP080 F5PCZU5402 LOUISIANA GOVERNMENTAL AFFAIRS CUSELGLA 14,618 - 14,618 14,618 - - - -
HUMAN RESOURCES ESI CP080 F5PCZU5403 LOUISIANA GOVERNMENTAL AFFAIRS CUSTELLA 122,533 - 122,533 122,533 - - - -
HUMAN RESOURCES ESI CP080 F5PCZUBENF BENEFITS LBRBILAL 6,001 - 6,001 5,422 579 - (1) 578
HUMAN RESOURCES ESI CP080 F5PCZUDEPT SUPERVISION & SUPPORT - DOMEST LBRUTOPN 372,671 - 372,671 312,886 59,785 - (121) 59,664
HUMAN RESOURCES ESI CP080 F5PCZUELEC ENOI REGULATORY ELECTRIC DIRCTENO 15,551 - 15,551 15,551 - - - -
HUMAN RESOURCES ESI CP080 F5PCZUGAS1 ENOI REGULATORY GAS DIRCTENO 12,584 - 12,584 12,584 - - - -
HUMAN RESOURCES ESI CP080 F5PCZXDEPT SUPERVISION & SUPPORT-FINANCIA LBRFINAN - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCZY323L ROUTINE SPILL RESPONSE(CS-LP&L DIRCTELI 422 - 422 422 - - - -
HUMAN RESOURCES ESI CP080 F5PCZY338A EAI T&D PCB AND OIL SPILL RESP DIRCTEAI 2,186 - 2,186 2,186 - - - -
HUMAN RESOURCES ESI CP080 F5PCZYDEPT SUPERVISION & SUPPORT - INFO LBRINFOR - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCZYP32L MISC ENV PROPERTY ASSESSMENT DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCZYP34A MISC ENV PROPERTY ASSESSMENTS DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCZZ0150 SHAREHOLDER/DIRECTOR EXPENSES ASSTSALL 15,235 - 15,235 13,740 1,496 - (3) 1,493
HUMAN RESOURCES ESI CP080 F5PCZZ4040 TEAMSHARE INCENTIVE COMPENSATI LBRBILAL 20 - 20 18 2 - (0) 2
HUMAN RESOURCES ESI CP080 F5PCZZ4070 IMPACT AWARDS DIRCTESI 0 - 0 0 - - - -
HUMAN RESOURCES ESI CP080 F5PCZZ4075 REWARD POINTS PROGRAM DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PCZZ8602 ESI/EBS GIFTS/ REWARDS EMPLOYAL 10 - 10 9 0 - (0) 0
HUMAN RESOURCES ESI CP080 F5PP10011U Show Cause Docket No 10-011-U DIRCTEAI 54,513 - 54,513 54,513 - - - -
HUMAN RESOURCES ESI CP080 F5PP27469A LPSC Docket U-27469 Avoided Co CUSELGLA 260 - 260 260 - - - -
HUMAN RESOURCES ESI CP080 F5PP4RFERC FERC Audit LVLSVCAL 817 - 817 739 78 - (0) 78
8-495
ESI CP080 F5PPACCADM LOADOPCO 12,964 - 12,964 10,903 2,061 - (4) 2,057
2011 TX Rate Case
HUMAN RESOURCES Access Administration - O&M
HUMAN RESOURCES ESI CP080 F5PPARKECR ECR Prudency Review DIRCTEAI 942 - 942 942 - - - -
HUMAN RESOURCES ESI CP080 F5PPBBSAFT Behavioral Based Safety Traini TRSBLNOP 340 - 340 300 40 - (0) 40
HUMAN RESOURCES ESI CP080 F5PPBCNAVF Avian Flu Contingency Planning EMPLOYAL 29,606 - 29,606 28,198 1,408 - (3) 1,405
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F5PPBPOILS BP Oil Sp ll DIRCTELI 2,134 - 2,134 2,134 - - - -
Page 55 of 88
HUMAN RESOURCES ESI CP080 F5PPBULKPW Minimize of Bulk Power Supply LOADOPCO 13,388 - 13,388 11,241 2,146 - (4) 2,142
HUMAN RESOURCES ESI CP080 F5PPCDSRMP Project Sam Rayburn DIRECTXU 6,189 - 6,189 6,189 - - - -
HUMAN RESOURCES ESI CP080 F5PPCIP007 CIP 007 R1 Testing - O&M LOADOPCO 173 - 173 145 28 - (0) 28
HUMAN RESOURCES ESI CP080 F5PPCIPPDV CIP Procedure Development & Ma LOADOPCO 7,525 - 7,525 6,336 1,189 - (2) 1,187
HUMAN RESOURCES ESI CP080 F5PPCIPRMP CIP Related Mitigation Plan & LOADOPCO 32,860 - 32,860 27,674 5,186 - (10) 5,176
HUMAN RESOURCES ESI CP080 F5PPCIPUNC General Unclassified CIP Costs LOADOPCO 82,430 - 82,430 69,896 12,534 - (27) 12,506
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F5PPCITSUP Business Support - Corp IT LBRINFOR 16,669 - 16,669 14,981 1,688 - (3) 1,685
HUMAN RESOURCES ESI CP080 F5PPCSCSUP BUSINESS SUPPORT - SUPPLY CHAI LBRSUPCN 4,309 - 4,309 3,636 673 - (1) 672
HUMAN RESOURCES ESI CP080 F5PPD10154 MDT Wireless Telecom Serv CUSTEGOP 56,668 - 56,668 48,842 7,826 - (16) 7,810
HUMAN RESOURCES ESI CP080 F5PPD10156 Dist Work Mgmt - DriveCam Sup CUSTELLA 1,328 - 1,328 1,328 - - - -
HUMAN RESOURCES ESI CP080 F5PPD10157 PC Coordinator Support CUSEOPCO 2,457 - 2,457 2,093 364 - (1) 363
HUMAN RESOURCES ESI CP080 F5PPD10162 Util Ops Cust Data Warehouse S CUSTEGOP 2,402 - 2,402 2,071 331 - (1) 330
HUMAN RESOURCES ESI CP080 F5PPDOEETR DOE-Dept of Energy Studies Coo LOADOPCO 8,831 - 8,831 7,471 1,360 - (3) 1,357
HUMAN RESOURCES ESI CP080 F5PPDOESMG DOE Smart Grid Phasor Project TRSBLNOP (871) - (871) (769) (101) - 0 (101)
HUMAN RESOURCES ESI CP080 F5PPE13641 Civ l Investigation Demand - DIRCTEMI 1,255 - 1,255 1,255 - - - -
HUMAN RESOURCES ESI CP080 F5PPE14427 Regulatory Info RFIs-EAI-Dock DIRCTEAI 4,920 - 4,920 4,920 - - - -
HUMAN RESOURCES ESI CP080 F5PPEA2006 EAI GENERAL RATE CASE DIRCTEAI 556 - 556 556 - - - -
HUMAN RESOURCES ESI CP080 F5PPEA2009 EAI GENERAL RATE CASE 2009 DIRCTEAI 6,483 - 6,483 6,483 - - - -
HUMAN RESOURCES ESI CP080 F5PPEAISEC EAI Securitization - 2009 Ice DIRCTEAI 14,526 - 14,526 14,526 - - - -
HUMAN RESOURCES ESI CP080 F5PPEAM023 Sale of EAM Shares DIRECTVB - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPEAM028 EAM - Sale of Harrison County DIRECTXU 2,303 - 2,303 2,303 - - - -
HUMAN RESOURCES ESI CP080 F5PPEAM046 EPI Sale of ISES 2 DIRECT09 - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPECIJDS ECI JD Power Small Business Su CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPEGSGUS EGS-LA Storm Recovery Costs-Gu DIRECTLG 3,918 - 3,918 3,918 - - - -
HUMAN RESOURCES ESI CP080 F5PPELIAME ELI - Energy America DIRCTELI 720 - 720 720 - - - -
HUMAN RESOURCES ESI CP080 F5PPELLGUS ELL Storm Recovery Costs - Gus DIRCTELI 4,826 - 4,826 4,826 - - - -
HUMAN RESOURCES ESI CP080 F5PPEMI009 2009 Mississippi Rate Case Sup DIRCTEMI 246 - 246 246 - - - -
HUMAN RESOURCES ESI CP080 F5PPENOGUS ENOI Storm Recovery Costs - Gu DIRCTENO - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPERG100 Systemwide Ergonomics Initiati EMPLOYAL 13,421 - 13,421 12,782 639 (1) (1) 637
HUMAN RESOURCES ESI CP080 F5PPETX009 2009 Texas Rate Case Support DIRECTTX 122,854 - 122,854 - 122,854 - (122,854) -
HUMAN RESOURCES ESI CP080 F5PPETX011 2011 Texas Rate Case Support DIRECTTX 2,821 - 2,821 - 2,821 - (4) 2,817
HUMAN RESOURCES ESI CP080 F5PPETXRFI 2009 Texas Ike Recovery Filing DIRECTTX 101 - 101 - 101 - (0) 100
HUMAN RESOURCES ESI CP080 F5PPFAC009 FAC-009 M tigation Plan Data A TRALINOP 219,955 - 219,955 187,069 32,886 - (75) 32,811
HUMAN RESOURCES ESI CP080 F5PPFALCON Project Falcon DIRECTNI 73,896 - 73,896 73,896 - - - -
HUMAN RESOURCES ESI CP080 F5PPFERCCM FERC Compliance Program EMPLOREG 125,440 - 125,440 117,441 7,999 - (16) 7,983
HUMAN RESOURCES ESI CP080 F5PPFINSUP BUSINESS SUPPORT - FINANCE LBRFINAN 63,348 - 63,348 57,952 5,396 - (11) 5,385
HUMAN RESOURCES ESI CP080 F5PPFPILVA Valuation of Pilgrim Plant DIRCTETR 683 - 683 683 - - - -
HUMAN RESOURCES ESI CP080 F5PPFX3258 IT Integrated Energy Managemen CUSEOPCO 10,715 - 10,715 9,135 1,580 - (4) 1,576
HUMAN RESOURCES ESI CP080 F5PPFX4000 BUCIO-Operations Support LOADOPCO 3,128 - 3,128 2,609 519 - (1) 519
HUMAN RESOURCES ESI CP080 F5PPGEFBUS Gas Operations Efficient Busin CUSGOPCO 8,187 - 8,187 8,187 - - - -
HUMAN RESOURCES ESI CP080 F5PPGST007 2007 Texas Rate Case Support DIRECTTX 1,728 - 1,728 - 1,728 - (1,728) -
HUMAN RESOURCES ESI CP080 F5PPGSTRRF 2006 Texas Rita Recovery F lin DIRECTTX 28 - 28 - 28 - (28) -
HUMAN RESOURCES ESI CP080 F5PPGSTTTF 2005 Texas Tariff Filings DIRECTTX 248 - 248 - 248 - (248) -
HUMAN RESOURCES ESI CP080 F5PPGUSL00 Gustav Cost Audit - ELL DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPGUSLG0 Gustav Cost Audit - EGSL DIRECTLG 31 - 31 31 - - - -
HUMAN RESOURCES ESI CP080 F5PPHRLEV2 Leave of Absence Outsourcing P EMPLOYAL 16,656 - 16,656 15,868 788 - (2) 786
HUMAN RESOURCES ESI CP080 F5PPIBWG10 2010 IBEW-EGSL Contract Negoti DIRECTLG 131 - 131 131 - - - -
HUMAN RESOURCES ESI CP080 F5PPIBWG11 2011 IBEW-EGSL Contract Negoti DIRECTLG 1,101 - 1,101 1,101 - - - -
HUMAN RESOURCES ESI CP080 F5PPIBWT10 2010 IBEW-ETI Contract Negotia DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPIBWT11 2011 IBEW-ETI Contract Negotia DIRECTTX 663 - 663 - 663 - (1) 662
HUMAN RESOURCES ESI CP080 F5PPICC000 Integrated Customer Communicat CUSTEGOP 4,333 - 4,333 3,736 598 - (1) 596
HUMAN RESOURCES ESI CP080 F5PPICCCSV ICC - Customer Service CUSTEGOP 53,138 - 53,138 45,794 7,343 - (15) 7,329
HUMAN RESOURCES ESI CP080 F5PPICCEMP ICC - Employee Education Initi EMPLOREG 584 - 584 547 37 - (0) 37
HUMAN RESOURCES ESI CP080 F5PPIFRS12 Intl Finl Rptng Stds Conversio GENLEDAL 519 - 519 489 30 - (0) 30
HUMAN RESOURCES ESI CP080 F5PPIKETX0 Ike Ins Claim & Cost Audit - E DIRECTTX 141 - 141 - 141 (141) - -
HUMAN RESOURCES ESI CP080 F5PPJEER11 Japan Earthquake Emergency Res SNUCSITE 36,006 - 36,006 36,006 - - - -
HUMAN RESOURCES ESI CP080 F5PPJUMPST Entergy JumpStart Program EMPLOYAL 796 - 796 758 38 - (0) 38
HUMAN RESOURCES ESI CP080 F5PPKATGAS Katrina Gas Claims & Cost Audi DIRCTENO 483 - 483 483 - - - -
HUMAN RESOURCES ESI CP080 F5PPKETTLE Project Kettle DIRECTXU 6,928 - 6,928 6,928 - - - -
8-496
ESI CP080 F5PPKRYPTN DIRECT14 189,422 - 189,422 189,422 - - - -
2011 TX Rate Case
HUMAN RESOURCES Project Krypton
HUMAN RESOURCES ESI CP080 F5PPLEGGG3 REGULATORY FILINGS-GRD GULF 3 DIRCTEMI 2,165 - 2,165 2,165 - - - -
HUMAN RESOURCES ESI CP080 F5PPLEGNIS REGULATORY FILINGS - NISCO DIRECTLG 4,349 - 4,349 4,349 - - - -
HUMAN RESOURCES ESI CP080 F5PPLEGRB3 Regulatory Filings - River Ben CUSELGLA 2,731 - 2,731 2,731 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 F5PPLOGIST Logistic Storm Reserve Project CUSEOPCO (179) - (179) (152) (26) 11 0 (16)
Page 56 of 88
HUMAN RESOURCES ESI CP080 F5PPLOGMON Log Monitoring & Alerting - O& LOADOPCO 7,011 - 7,011 5,890 1,120 - (2) 1,118
HUMAN RESOURCES ESI CP080 F5PPLPSCEE LPSC Energy Efficiency R-31106 CUSELPSC 1,741 - 1,741 1,741 - - - -
HUMAN RESOURCES ESI CP080 F5PPLRSOLT System Officer Labor Team EMPLOYAL 3,358 - 3,358 3,198 161 - (0) 160
HUMAN RESOURCES ESI CP080 F5PPMPSC09 2009 EMI Rate Case DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPMSFA09 2009 EMI Fuel Audit Horne Grou DIRCTEMI 305 - 305 305 - - - -
HUMAN RESOURCES ESI CP080 F5PPMSFA9A 2009 EMI Fuel Audit McFadden G DIRCTEMI 207 - 207 207 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 F5PPN20240 GGNS Global Nuclear Fuel DIRCTSER 674 - 674 674 - - - -
HUMAN RESOURCES ESI CP080 F5PPN20241 RBS Global Nuclear Fuel DIRCTRBS 971 - 971 971 - - - -
HUMAN RESOURCES ESI CP080 F5PPN20243 ENS BWR Global Nuclear Fuel DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPNN7762 License Renewal - Taiwan DIRECT14 3,277 - 3,277 3,277 - - - -
HUMAN RESOURCES ESI CP080 F5PPORGSJV ESI Direct EquaGen Org Costs DIRECTNI 6,397 - 6,397 6,397 - - - -
HUMAN RESOURCES ESI CP080 F5PPORGSSP ESI Direct Enexus Org Costs DIRECTNI 19 - 19 19 - - - -
HUMAN RESOURCES ESI CP080 F5PPOWNSFI SFI Restructuring OWNISFI 405 - 405 405 - - - -
HUMAN RESOURCES ESI CP080 F5PPPAPDIS Paper Barrier Case DIRCTEAI 489 - 489 489 - - - -
HUMAN RESOURCES ESI CP080 F5PPPATCYB Patch of Cyber Assets - O&M LOADOPCO 1,630 - 1,630 1,371 259 - (0) 259
HUMAN RESOURCES ESI CP080 F5PPPBLUFF Pine Bluff Energy vs EAI DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPPCWIND Project Saint DIRECT4F 398 - 398 398 - - - -
HUMAN RESOURCES ESI CP080 F5PPPHYACC Physical Access Sys Maint Test TRSBLNOP 691 - 691 609 81 - (0) 81
HUMAN RESOURCES ESI CP080 F5PPQQ004F Top Deer JV Admin - Non B llab DIRECT4F 15,177 - 15,177 15,177 - - - -
HUMAN RESOURCES ESI CP080 F5PPQQ2003 NTEC - Asset Management DIRECTXY 5 - 5 5 - - - -
HUMAN RESOURCES ESI CP080 F5PPQQ2006 EPDC - ADMIN DIRECTVH 23 - 23 23 - - - -
HUMAN RESOURCES ESI CP080 F5PPQQ2009 RS Cogen - Asset Management DIRECTX6 - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPQQ2017 Top Deer JV Admin - Billable DIRECT4F 1,773 - 1,773 1,773 - - - -
HUMAN RESOURCES ESI CP080 F5PPQQ2034 EPGLLC - A&G DIRECTVB 5 - 5 5 - - - -
HUMAN RESOURCES ESI CP080 F5PPQQ2035 EPGOC - ADMIN DIRECT8G 838 - 838 838 - - - -
HUMAN RESOURCES ESI CP080 F5PPRDDUCT Display Database Update Corr LOADOPCO 9,478 - 9,478 7,981 1,498 - (3) 1,495
HUMAN RESOURCES ESI CP080 F5PPREVERE PROJECT REVERE DIRECTXU 311 - 311 311 - - - -
HUMAN RESOURCES ESI CP080 F5PPRITA09 Rita Insurance Claim & Cost Au STORMCST (150) - (150) (107) (43) 43 - -
HUMAN RESOURCES ESI CP080 F5PPRTOIMP RTO Implementation LOADOPCO 2,394 - 2,394 1,996 397 - (397) -
HUMAN RESOURCES ESI CP080 F5PPRTUCLT RTU Comm Line Testing & Coor R LOADOPCO 17,098 - 17,098 14,416 2,682 - (5) 2,677
HUMAN RESOURCES ESI CP080 F5PPRTUTSC RTU Troubleshooting & Checkout LOADOPCO 6,931 - 6,931 5,831 1,099 - (2) 1,097
HUMAN RESOURCES ESI CP080 F5PPSAFTEL SAFETY TRAINING LOADER ELEC LA CUSTELLA 22,541 - 22,541 22,541 - - - -
HUMAN RESOURCES ESI CP080 F5PPSPE044 PMO Support In tiative-System- LOADOPCO 44,112 - 44,112 36,789 7,322 (23) (7,300) -
HUMAN RESOURCES ESI CP080 F5PPSPPCBA ICT/RTO Cost Benefit Analysis LOADOPCO 8,392 - 8,392 7,072 1,320 - (1,320) -
HUMAN RESOURCES ESI CP080 F5PPSUPDIS SC- Distr bution Procurement SCDSPALL 272,800 - 272,800 194,396 78,404 (55,925) (49) 22,430
HUMAN RESOURCES ESI CP080 F5PPSUPICT Support of ICT LOADOPCO 53,582 - 53,582 45,174 8,408 - (16) 8,392
HUMAN RESOURCES ESI CP080 F5PPSUPTRN SC- Transmission Proc Support SCTSPALL 276,734 - 276,734 224,924 51,810 (37,093) (31) 14,686
HUMAN RESOURCES ESI CP080 F5PPSWNFLU Swine Flu Contingency Planning EMPLOYAL 63 - 63 60 3 - (0) 3
HUMAN RESOURCES ESI CP080 F5PPTCANCL TransmissionCancel Cap WO's to TRSBLNOP 31,639 - 31,639 27,914 3,725 - (16) 3,709
HUMAN RESOURCES ESI CP080 F5PPTHMPSN Norwood Thompson Park Playgrou DIRCTETR 3,056 - 3,056 3,056 - - - -
HUMAN RESOURCES ESI CP080 F5PPTPTSAB Transmission Safety Advisory B TRSBLNOP 4,737 - 4,737 4,180 557 - (1) 556
HUMAN RESOURCES ESI CP080 F5PPTRAVEN PROJECT RAVEN DIRCTETR 35,831 - 35,831 33,971 1,860 - (1,860) -
HUMAN RESOURCES ESI CP080 F5PPTRGCPR EGSI-TX Certify Power Region DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPTRISTE Project Blue DIRCTETR 10,738 - 10,738 10,738 - - - -
HUMAN RESOURCES ESI CP080 F5PPTVPPRO Voluntary Protection Program TRSBLNOP 1,624 - 1,624 1,433 191 - (0) 191
HUMAN RESOURCES ESI CP080 F5PPU29956 Waterford 4 Blackstart DIRCTELI 37 - 37 37 - - - -
HUMAN RESOURCES ESI CP080 F5PPU30021 Integrated Resource Plan CUSELGLA 38 - 38 38 - - - -
HUMAN RESOURCES ESI CP080 F5PPUSSAFE Util ty Support Safety Program EMPLOCSS 424 - 424 391 33 - (0) 33
HUMAN RESOURCES ESI CP080 F5PPWE0474 NOx Sustainabil ty OIS Operato CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPWE0485 2010 EPA Request for Informati CAPAOPCO 9,582 - 9,582 8,546 1,036 - (2) 1,034
HUMAN RESOURCES ESI CP080 F5PPWE0495 Carbon Capture Study CAPAOPCO 6,858 - 6,858 6,117 741 - (2) 740
HUMAN RESOURCES ESI CP080 F5PPWE0496 PMDC PlantView Project CAPAOPCO 8,115 - 8,115 7,238 877 - (1) 876
HUMAN RESOURCES ESI CP080 F5PPZEPHYR Project Zephyr DIRECT4F - - - - - - - -
HUMAN RESOURCES ESI CP080 F5PPZUWELL Entergy Wellness Program EMPLOYAL 61,205 - 61,205 58,282 2,923 - (6) 2,917
HUMAN RESOURCES ESI CP080 F5PPZZ4091 Restricted Stock Incentive LBRBILAL 1,445,135 - 1,445,135 1,309,894 135,242 - - 135,242
HUMAN RESOURCES ESI CP080 F5PPZZ580B REGULATORY AFFAIRS-A&G CUSTEGOP 306 - 306 264 42 - (0) 42
HUMAN RESOURCES ESI CP080 SAPCP25910 PC&R OVERHEAD POOL CHARGES CEAOUTAL 539,770 - 539,770 477,124 62,646 (61,837) (809) -
HUMAN RESOURCES ESI CP080 SAPCP25911 PC&R OVERHEAD POOL CHARGES DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI CP080 SAPCPCPLEO PC&R OVERHEAD POOL - ECH DIRCTEOI - - - - - - - -
8-497
ESI CP080 SAPPIT1000 ITSPENDA 190,926 - 190,926 179,190 11,736 (11,736) - -
2011 TX Rate Case
HUMAN RESOURCES Office of the CIO Capital Susp
HUMAN RESOURCES ESI CP080 SDPCE29004 CAPITAL SUSPENSE DISTR WIRES DIRCTEAI 10,693 - 10,693 10,693 - - - -
HUMAN RESOURCES ESI CP080 SDPCL79005 CAP SUSPENSE DISTR ESI LA-G CUSTELLA 389,596 - 389,596 389,596 - - - -
HUMAN RESOURCES ESI CP080 SDPCM79005 CAP SUSPENSE DISTR ESI METRO CUSEMETR 61,967 - 61,967 61,967 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI CP080 SDPCR60007 CAPITAL SUSPENSE DISTRIBUTION DIRCTEMI 18,159 - 18,159 18,159 - - - -
Page 57 of 88
HUMAN RESOURCES ESI CP080 SDPCR79005 CAPITAL SUSPENSE DIST EGSI-LA DIRECTLG 153,508 - 153,508 153,508 - - - -
HUMAN RESOURCES ESI CP080 SDPCS79005 CAP SUSPENSE DISTR ESI SOUTH CUSESOUT 8,608 - 8,608 8,608 - - - -
HUMAN RESOURCES ESI CP080 SDPCT30070 CAPITAL SUSPENSE DISTR WIRES DIRCTELI 102,590 - 102,590 102,590 - - - -
HUMAN RESOURCES ESI CP080 SDPCT59005 CAPITAL SUSPENSE ELEC DISTRIB DIRCTENO 24,658 - 24,658 24,658 - - - -
HUMAN RESOURCES ESI CP080 SDPCT79005 CAPITAL SUSPENSE DIST EGSI-TX DIRECTTX 28,236 - 28,236 - 28,236 (24,227) (4,009) -
HUMAN RESOURCES ESI CP080 SDPCTA0528 DISTRIBUTION CAPITAL SUSPENSE CUSEOPCO 577,552 - 577,552 492,232 85,320 (85,320) - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI CP080 SFPCE29000 FOSSIL CAPITAL SUSPENSE - EAI DIRCTEAI 992 - 992 992 - - - -
HUMAN RESOURCES ESI CP080 SFPCR79002 FOSSIL CAPITAL SUSPENSE - ETI DIRECTTX 2,723 - 2,723 - 2,723 (2,723) - -
HUMAN RESOURCES ESI CP080 SFPCW30010 FOSSIL CAPITAL SUSPENSE - ELI DIRCTELI 2,055 - 2,055 2,055 - - - -
HUMAN RESOURCES ESI CP080 SFPCW59003 FOSSIL CAPITAL SUSPENSE - ENOI DIRCTENO 1,694 - 1,694 1,694 - - - -
HUMAN RESOURCES ESI CP080 SFPCW60005 FOSSIL CAPITAL SUSPENSE - EMI DIRCTEMI 1,870 - 1,870 1,870 - - - -
HUMAN RESOURCES ESI CP080 SFPCWS0059 FOSSIL CAPITAL SUSPENSE - ESI CAPAOPCO 197,461 - 197,461 176,113 21,348 (21,348) - -
HUMAN RESOURCES ESI CP080 SFPPL79002 FOSSIL CAPITAL SUSPENSE - EGSL DIRECTLG 2,074 - 2,074 2,074 - - - -
HUMAN RESOURCES ESI CP080 SGPCG59006 GAS DISTRIBUTION ENOI O/H GAS DIRCTENO 119,604 - 119,604 119,604 - - - -
HUMAN RESOURCES ESI CP080 SGPCR79008 GAS DISTRIBUTION EGSI O/H-CHAR DIRECTLG 77,985 - 77,985 77,985 - - - -
HUMAN RESOURCES ESI CP080 SNPC5CSUSP CAPITAL SUSPENSE - IP2 7A DIRECT7A 8,927 - 8,927 8,927 - - - -
HUMAN RESOURCES ESI CP080 SNPC6CSUSP CAPITAL SUSPENSE - IP3 77 DIRECT77 8,928 - 8,928 8,928 - - - -
HUMAN RESOURCES ESI CP080 SNPCN30001 Capital Overheads - Grand Gulf DIRCTEOI 8,509 - 8,509 8,509 - - - -
HUMAN RESOURCES ESI CP080 SNPCN60237 CAPITAL SUSPENSE - ECHELON DIRCTEOI 254,524 - 254,524 254,524 - - - -
HUMAN RESOURCES ESI CP080 SNPCN65000 OVERHEADS-WF3 SITE ENG & SUPER DIRCTWF3 11,488 - 11,488 11,488 - - - -
HUMAN RESOURCES ESI CP080 SNPCN79003 RIVERBEND SITE OVERHEAD ENG & DIRCTRBS 7,261 - 7,261 7,261 - - - -
HUMAN RESOURCES ESI CP080 SNPCN85001 ANO SITE OVERHEADS ENG & SUPER DIRCANOC 22,614 - 22,614 22,614 - - - -
HUMAN RESOURCES ESI CP080 SNPCP8SUSP CAPITAL SUSPENSE - ENUCO 80 DIRCTENU 267,838 - 267,838 267,838 - - - -
HUMAN RESOURCES ESI CP080 SNPPTCSUSP CAPITAL SUSPENSE - Palisades N DIRECTNA 10,696 - 10,696 10,696 - - - -
HUMAN RESOURCES ESI CP080 STPCE29002 Arkansas Cap Suspense Transmis DIRCTEAI 152,554 - 152,554 152,554 - - - -
HUMAN RESOURCES ESI CP080 STPCT30030 ELL Capital Suspense Transmiss DIRCTELI 260,732 - 260,732 260,732 - - - -
HUMAN RESOURCES ESI CP080 STPCT59004 ENOI Capital Suspense Transmis DIRCTENO 38,783 - 38,783 38,783 - - - -
HUMAN RESOURCES ESI CP080 STPCT60006 EMI Capital Suspense Transmiss DIRCTEMI 227,955 - 227,955 227,955 - - - -
HUMAN RESOURCES ESI CP080 STPCTA0527 TRANSMISSION CAPITAL SUSPENSE TRANSPND 1,915,180 - 1,915,180 1,666,708 248,472 (248,472) - -
HUMAN RESOURCES ESI CP080 STPPGL7900 Gulf States LA Transm Cap Susp DIRECTLG 240,165 - 240,165 240,165 - - - -
HUMAN RESOURCES ESI CP080 STPPTD00LA Capital Suspense T&D Grid ESI CUSTELLA 56,119 - 56,119 56,119 - - - -
HUMAN RESOURCES ESI CP080 STPPTD0EAI Capital Suspense T&D Grid EAI DIRCTEAI 63 - 63 63 - - - -
HUMAN RESOURCES ESI CP080 STPPTD0ELL Capital Suspense T&D Grid ELL DIRCTELI 10,478 - 10,478 10,478 - - - -
HUMAN RESOURCES ESI CP080 STPPTD0EMI Capital Suspense T&D Grid EMI DIRCTEMI 959 - 959 959 - - - -
HUMAN RESOURCES ESI CP080 STPPTD0ETI Capital Suspense T&D Grid ETI DIRECTTX 341 - 341 - 341 (341) - -
HUMAN RESOURCES ESI CP080 STPPTDEGSL Capital Suspense T&D Grid EGSL DIRECTLG 10,439 - 10,439 10,439 - - - -
HUMAN RESOURCES ESI CP080 STPPTDENOI Capital Suspense T&D Grid ENOI DIRCTENO 7,176 - 7,176 7,176 - - - -
HUMAN RESOURCES ESI CP080 STPPTDS527 Capital Suspense TGrid ESI all CUSEOPCO 128,425 - 128,425 109,452 18,973 (18,973) - -
HUMAN RESOURCES ESI CP080 STPPTX7900 Texas Trans Capital Suspense DIRECTTX 252,885 - 252,885 - 252,885 (252,885) - -
HUMAN RESOURCES ESI CP080 Total 74,726,796 - 74,726,796 67,563,845 7,162,952 (1,450,962) (109,264) 5,602,725
HUMAN RESOURCES ESI CP081 C6PPN32721 Grand Gulf Heavy Haul Path Mod DIRCTSER 18 - 18 18 - - - -
HUMAN RESOURCES ESI CP081 F3PC6H00PN DIRECT SUPPORT TO PILGRIM NPS DIRCTENU 231 - 231 231 - - - -
HUMAN RESOURCES ESI CP081 F3PCN20780 ESI NUCLEAR EMPLOYEES - ANO DIRCTEOI 64 - 64 64 - - - -
HUMAN RESOURCES ESI CP081 F3PCN20781 ESI NUCLEAR EMPLOYEES - GGNS DIRCTEOI 7,537 - 7,537 7,537 - - - -
HUMAN RESOURCES ESI CP081 F3PCN20782 ESI NUCLEAR EMPLOYEES - RB DIRCTEOI 25 - 25 25 - - - -
HUMAN RESOURCES ESI CP081 F3PCN91126 ANO INPO LOANEE DIRCANOC 2 - 2 2 - - - -
HUMAN RESOURCES ESI CP081 F3PPN20713 ESI Nuclear - Site Split SNUCSITE 6,236 - 6,236 6,236 - - - -
HUMAN RESOURCES ESI CP081 F3PPN20772 ESI Nuclear Employees - BWR Su BWRSNUCA 2,092 - 2,092 2,092 - - - -
HUMAN RESOURCES ESI CP081 SNPCN60237 CAPITAL SUSPENSE - ECHELON DIRCTEOI 1,680 - 1,680 1,680 - - - -
HUMAN RESOURCES ESI CP081 SNPCP8SUSP CAPITAL SUSPENSE - ENUCO 80 DIRCTENU 2,052 - 2,052 2,052 - - - -
HUMAN RESOURCES ESI CP081 Total 19,937 - 19,937 19,937 - - - -
HUMAN RESOURCES ESI HR077 C1PPFII043 Relocate Gretna Telecom Hub PCNUMALL 90 - 90 87 3 (3) - -
HUMAN RESOURCES ESI HR077 C6PPBB0336 EGS LLC Replace LTC on Meaux T DIRECTLG 69 - 69 69 - - - -
HUMAN RESOURCES ESI HR077 C6PPFIB220 Fiber-Backbone North Blvd Dive DIRCTELI 142 - 142 142 - - - -
HUMAN RESOURCES ESI HR077 C6PPSP0045 SPO Real Time Calcasieu RTU DIRECTLG 113 - 113 113 - - - -
8-498
ESI HR077 C6PPTD3265 DIRCTELI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES Voice Recorder - Baton Rouge D
HUMAN RESOURCES ESI HR077 C6PPTSF312 Mor l 69KV cap bank & relay pa DIRECTLG 35 - 35 35 - - - -
HUMAN RESOURCES ESI HR077 C6PPTSF528 Alsen add mos's to line sw's DIRECTLG 47 - 47 47 - - - -
HUMAN RESOURCES ESI HR077 C6PPTSF536 Northdale add mos to line sw's DIRECTLG 47 - 47 47 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR077 C6PPTSF537 seventy second add mos to line DIRECTLG 47 - 47 47 - - - -
Page 58 of 88
HUMAN RESOURCES ESI HR077 C6PPTSG102 Meaux Install 400MVA AutoXFMR DIRECTLG 120 - 120 120 - - - -
HUMAN RESOURCES ESI HR077 C6PPTSG104 Richard Sub Insta l 500kV POD DIRECTLG 98 - 98 98 - - - -
HUMAN RESOURCES ESI HR077 C6PPTSP292 Federal Upgrade RTU DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR077 F3PCCEPLOU CONSUMER ED PROGRAMS - LOUISIA CUSELGLA 424 - 424 424 - - - -
HUMAN RESOURCES ESI HR077 F3PCF23442 PAYROLL PROCESSING PRCHKALL 47 - 47 44 2 - (0) 2
HUMAN RESOURCES ESI HR077 F3PCG10345 GAS DIVISION DIRECTOR - ENOI E DIRCTENO 154 - 154 154 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR077 F3PCG10347 GAS DIVISION DIRECTOR - EGSI E DIRECTLG 154 - 154 154 - - - -
HUMAN RESOURCES ESI HR077 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 6 - 6 6 0 - (0) 0
HUMAN RESOURCES ESI HR077 F3PCTDPM01 SYS SERV PROJECT MANAGEMENT - CUSEOPCO 891 - 891 759 132 - (1) 131
HUMAN RESOURCES ESI HR077 F3PCTTDS12 TRANSMISSION LINES O&M EXPENS TRALINOP 891 - 891 759 132 - (1) 131
HUMAN RESOURCES ESI HR077 F3PCTTDS20 SUBSTATION MAINTENANCE TRASUBOP 1,520 - 1,520 1,361 159 - (1) 158
HUMAN RESOURCES ESI HR077 F3PCTTDS47 DISTR O&M EXPENSE - LOUISIANA CUSTELLA 43 - 43 43 - - - -
HUMAN RESOURCES ESI HR077 F3PCWE0057 BRAO & TECH SUPPORT ROUTINE/DI DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI HR077 F3PPCPLITA 2009 Fall Lighting Campaign EA DIRCTEAI 1 - 1 1 - - - -
HUMAN RESOURCES ESI HR077 F3PPCPLITG 2009 Fall Lighting Campaign EG DIRECTLG 1 - 1 1 - - - -
HUMAN RESOURCES ESI HR077 F3PPCPLITL 2009 Fall Lighting Campaign EL DIRCTELI 3 - 3 3 - - - -
HUMAN RESOURCES ESI HR077 F3PPCPLITM 2009 Fall Lighting Campaign EM DIRCTEMI 8 - 8 8 - - - -
HUMAN RESOURCES ESI HR077 F3PPCPLITN Lighting Campaign ENOI DIRCTENO 2 - 2 2 - - - -
HUMAN RESOURCES ESI HR077 F3PPLTTX10 2010 Winter Lighting Promo Tex DIRECTTX 2 - 2 - 2 - (0) 2
HUMAN RESOURCES ESI HR077 F3PPR733BR Baton Rouge Customer Service C CUSTCALL 4 - 4 4 0 - (0) 0
HUMAN RESOURCES ESI HR077 F5PPFAC009 FAC-009 M tigation Plan Data A TRALINOP 95 - 95 81 14 - (0) 14
HUMAN RESOURCES ESI HR077 SDPCTA0528 DISTRIBUTION CAPITAL SUSPENSE CUSEOPCO 2,949 - 2,949 2,513 436 (436) - -
HUMAN RESOURCES ESI HR077 SGPCG59006 GAS DISTRIBUTION ENOI O/H GAS DIRCTENO 17 - 17 17 - - - -
HUMAN RESOURCES ESI HR077 SGPCR79008 GAS DISTRIBUTION EGSI O/H-CHAR DIRECTLG 17 - 17 17 - - - -
HUMAN RESOURCES ESI HR077 STPCTA0527 TRANSMISSION CAPITAL SUSPENSE TRANSPND 2,949 - 2,949 2,602 347 (347) - -
HUMAN RESOURCES ESI HR077 STPPTDS527 Capital Suspense TGrid ESI all CUSEOPCO 2,949 - 2,949 2,513 436 (436) - -
HUMAN RESOURCES ESI HR077 Total 13,933 - 13,933 12,269 1,664 (1,222) (3) 439
HUMAN RESOURCES ESI HR079 F3PCG10345 GAS DIVISION DIRECTOR - ENOI E DIRCTENO 2,425 - 2,425 2,425 - - - -
HUMAN RESOURCES ESI HR079 F3PCG10347 GAS DIVISION DIRECTOR - EGSI E DIRECTLG 907 - 907 907 - - - -
HUMAN RESOURCES ESI HR079 F3PCTTDS47 DISTR O&M EXPENSE - LOUISIANA CUSTELLA 13 - 13 13 - - - -
HUMAN RESOURCES ESI HR079 F3PPCPLITG 2009 Fall Lighting Campaign EG DIRECTLG 0 - 0 0 - - - -
HUMAN RESOURCES ESI HR079 F3PPCPLITN Lighting Campaign ENOI DIRCTENO 2 - 2 2 - - - -
HUMAN RESOURCES ESI HR079 Total 3,347 - 3,347 3,347 - - - -
HUMAN RESOURCES ESI HR07T C1PPFI7243 Util ty Operations Graphical D CUSTEGOP 123 - 123 106 17 (17) - -
HUMAN RESOURCES ESI HR07T C1PPTD2923 EMS/SCADA Host Syst Reconf TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI HR07T C1PPTD3002 2008 NERC Cyber Security Compl TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI HR07T C6PPDS9971 Dist Wintz New 230/34 5 EGSILA DIRECTLG 27 - 27 27 - - - -
HUMAN RESOURCES ESI HR07T C6PPFIB26T Microwave Replacement Texas 20 DIRECTTX 118 - 118 - 118 (118) - -
HUMAN RESOURCES ESI HR07T C6PPTD3184 Goslin Sub PMU Install DOE SGI DIRECTTX 11 - 11 - 11 (11) - -
HUMAN RESOURCES ESI HR07T C6PPTD3312 BEAUMONT DOC PSP REALIGNMENT DIRECTTX 15 - 15 - 15 (15) - -
HUMAN RESOURCES ESI HR07T C6PPTD3314 BEAUMONT DOC KEYCARD ACCESS SY DIRECTTX 2 - 2 - 2 (2) - -
HUMAN RESOURCES ESI HR07T C6PPTS9846 Casino Purchase 69/13 2kV Sub DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI HR07T C6PPTSF211 Champagne RTU replacement DIRECTLG 15 - 15 15 - - - -
HUMAN RESOURCES ESI HR07T C6PPTSF257 Weiner install D20 DIRECTLG 24 - 24 24 - - - -
HUMAN RESOURCES ESI HR07T C6PPTSF274 W llow Glen L342replacePri rel DIRECTLG 3 - 3 3 - - - -
HUMAN RESOURCES ESI HR07T C6PPTSG103 Mor l Sub Install 138kV Termi DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI HR07T C6PPTSG305 Carter Upgrade Cap Bank DIRECTLG 5 - 5 5 - - - -
HUMAN RESOURCES ESI HR07T C6PPTSJ003 Bentwater - Build 138-34 5 Sub DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR07T C6PPTSP293 Sabine Replace OCB 13240 DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR07T C6PPTSP700 Navasota Install Relay Equipm DIRECTTX 30 - 30 - 30 (30) - -
HUMAN RESOURCES ESI HR07T C6PPTSP999 College Station Junction Buil DIRECTTX 18 - 18 - 18 (18) - -
HUMAN RESOURCES ESI HR07T C6PPTSX005 Upgrade Conroe Bulk DIRECTTX 12 - 12 - 12 (12) - -
HUMAN RESOURCES ESI HR07T C7PPSJ1251 TORNADOES DL EAI DIST 4/25/11 DIRCTEAI 39 - 39 39 - - - -
HUMAN RESOURCES ESI HR07T C7PPSJ2474 STORM Dmg ELL 4/25 to 4/27/11 DIRCTELI 25 - 25 25 - - - -
HUMAN RESOURCES ESI HR07T C7PPSJ3204 EMI StormTornadoes DistrOps 4/ DIRCTEMI 17 - 17 17 - - - -
8-499
ESI HR07T E1PCR56226 MACCTALL - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES Sales & Mktg - ALL JURIS
HUMAN RESOURCES ESI HR07T E2PPSJ1255 T-Grid Storm Tornadoes EAI 4/2 DIRCTEAI 6 - 6 6 - - - -
HUMAN RESOURCES ESI HR07T E2PPSJ2478 T-Grid Storm - ELL 4/25 - 4/27 DIRCTELI 4 - 4 4 - - - -
HUMAN RESOURCES ESI HR07T E2PPSJ3206 T-Grid Storm Tornadoes EMI 4/2 DIRCTEMI 3 - 3 3 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR07T F3PCR73332 FIELD METER READING - ENOI DIRCTENO 328 - 328 328 - - - -
Page 59 of 88
HUMAN RESOURCES ESI HR07T F3PCTDDS07 DISTRIBUTION STANDARDS - ESI-A CUSEOPCO 27 - 27 23 4 - (0) 4
HUMAN RESOURCES ESI HR07T F3PCTDPM01 SYS SERV PROJECT MANAGEMENT - CUSEOPCO 627 - 627 534 93 - (1) 92
HUMAN RESOURCES ESI HR07T F3PCTTDS12 TRANSMISSION LINES O&M EXPENS TRALINOP - - - - - - - -
HUMAN RESOURCES ESI HR07T F3PCTTDS20 SUBSTATION MAINTENANCE TRASUBOP 432 - 432 387 45 - (0) 45
HUMAN RESOURCES ESI HR07T F3PCW54035 VICE PRESIDENT OF ENERGY MANAG LOADOPCO 189 - 189 160 28 - (0) 28
HUMAN RESOURCES ESI HR07T F3PP78PTRX Potential Transformer Work DIRECT78 92 - 92 92 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR07T F3PPE9974S Utl ECI Continuing Improve ESI CUSEOPCO 61 - 61 52 9 - (0) 9
HUMAN RESOURCES ESI HR07T F3PPR733BM Beaumont Customer Service Cent CUSTCALL 1,537 - 1,537 1,369 168 - (1) 167
HUMAN RESOURCES ESI HR07T F3PPTDERSD MISO Transition ALL OPCO LOADOPCO 21 - 21 17 3 - (3) -
HUMAN RESOURCES ESI HR07T F5PCSAFTEE SAFTEY TRAINING LOADER ELECTRI CUSEOPCO 9 - 9 8 1 (1) - -
HUMAN RESOURCES ESI HR07T F5PPCIPRMP CIP Related Mitigation Plan & LOADOPCO 16 - 16 13 3 - (0) 3
HUMAN RESOURCES ESI HR07T F5PPCIPUNC General Unclassified CIP Costs LOADOPCO 19 - 19 16 3 - (0) 3
HUMAN RESOURCES ESI HR07T F5PPFAC009 FAC-009 M tigation Plan Data A TRALINOP 11 - 11 9 2 - (0) 2
HUMAN RESOURCES ESI HR07T F5PPICCCSV ICC - Customer Service CUSTEGOP 83 - 83 71 12 - (0) 11
HUMAN RESOURCES ESI HR07T F5PPRTUCLT RTU Comm Line Testing & Coor R LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI HR07T F5PPRTUTSC RTU Troubleshooting & Checkout LOADOPCO 18 - 18 15 3 - (0) 3
HUMAN RESOURCES ESI HR07T SDPCTA0528 DISTRIBUTION CAPITAL SUSPENSE CUSEOPCO 3,175 - 3,175 2,706 469 (407) (62) -
HUMAN RESOURCES ESI HR07T STPCTA0527 TRANSMISSION CAPITAL SUSPENSE TRANSPND 59 - 59 50 9 (9) - -
HUMAN RESOURCES ESI HR07T STPPTDS527 Capital Suspense TGrid ESI all CUSEOPCO 2,678 - 2,678 2,282 396 (396) - -
HUMAN RESOURCES ESI HR07T Total 9,877 - 9,877 8,406 1,470 (1,037) (67) 366
HUMAN RESOURCES ESI HR401 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL (366) (22) (387) (368) (19) 19 - -
HUMAN RESOURCES ESI HR401 F3PCFACALL FACILITIES SVCS- ALL COS SQFTALLC 71,981 6,545 78,526 69,565 8,961 - 184 9,145
HUMAN RESOURCES ESI HR401 F3PCFEXETR EXECUTIVE ADVISORY SERVICES - DIRCTETR 172,326 17,419 189,745 189,745 - - - -
HUMAN RESOURCES ESI HR401 F3PCHRCCSM HR COMPETITIVE COMPENSATION - EMPLOYAL 425,649 - 425,649 405,502 20,146 - - 20,146
HUMAN RESOURCES ESI HR401 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN - - - - - - - -
HUMAN RESOURCES ESI HR401 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 222 6 228 228 - - - -
HUMAN RESOURCES ESI HR401 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 222 6 228 228 - - - -
HUMAN RESOURCES ESI HR401 F3PCHRRVRB HUMAN RESOURCE SERVICES - RIVE DIRCTRBS 169 - 169 169 - - - -
HUMAN RESOURCES ESI HR401 F3PCHRSADM HR SVCS - ESI ADMINISTRATION DIRCTESI 1 - 1 1 - - - -
HUMAN RESOURCES ESI HR401 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 1,079,493 43,477 1,122,970 1,069,063 53,907 - (1,592) 52,315
HUMAN RESOURCES ESI HR401 F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 96 - 96 96 - - - -
HUMAN RESOURCES ESI HR401 F3PCTTDS38 TRANSMISSION O&M MGMT/SUPPORT TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI HR401 F3PP1E2EPM End-to-End Process Mgmnt LVLSVCAL 1,396 222 1,618 1,462 155 - 3 158
HUMAN RESOURCES ESI HR401 F3PPETENOI Executive Timesheet- ENOI DIRCTENO 14 - 14 14 - - - -
HUMAN RESOURCES ESI HR401 F3PPETRNUC Executive Timesheets- Reg Nuc DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI HR401 F3PPETSEAI Executives Time and Expenses-E DIRCTEAI 15 - 15 15 - - - -
HUMAN RESOURCES ESI HR401 F3PPETSETR Executive Timesheets-ETR DIRCTETR 129,445 17,607 147,052 147,052 - - - -
HUMAN RESOURCES ESI HR401 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 55,797 - 55,797 53,119 2,678 - (105) 2,572
HUMAN RESOURCES ESI HR401 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 96,038 3,808 99,845 95,137 4,708 - 38 4,747
HUMAN RESOURCES ESI HR401 F5PCSVCAWD SERVICE AWARDS DIRCTESI 178 - 178 178 - - - -
HUMAN RESOURCES ESI HR401 F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR401 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 65 - 65 62 2 - - 2
HUMAN RESOURCES ESI HR401 F5PCZZ8602 ESI/EBS GIFTS/ REWARDS EMPLOYAL 850 92 942 896 46 - 1 47
HUMAN RESOURCES ESI HR401 F5PPFALCON Project Falcon DIRECTNI (564) - (564) (564) - - - -
HUMAN RESOURCES ESI HR401 F5PPHREXEC HR Executive Financial Counsel ASSTSALL 7,311 - 7,311 6,570 741 - (741) -
HUMAN RESOURCES ESI HR401 F5PPKRYPTN Project Krypton DIRECT14 148 1 148 148 - - - -
HUMAN RESOURCES ESI HR401 F5PPLRSOLT System Officer Labor Team EMPLOYAL 9,360 687 10,047 9,562 486 - 8 493
HUMAN RESOURCES ESI HR401 F5PPORGSJV ESI Direct EquaGen Org Costs DIRECTNI (604) - (604) (604) - - - -
HUMAN RESOURCES ESI HR401 F5PPORGSSP ESI Direct Enexus Org Costs DIRECTNI (219) - (219) (219) - - - -
HUMAN RESOURCES ESI HR401 Total 2,049,021 89,848 2,138,869 2,047,057 91,813 19 (2,205) 89,626
HUMAN RESOURCES ESI HR403 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL (263,040) 1,320 (261,720) (249,171) (12,549) 12,549 - -
HUMAN RESOURCES ESI HR403 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 1,007,970 90,117 1,098,087 1,044,987 53,100 (148) 851 53,803
HUMAN RESOURCES ESI HR403 F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR403 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 348 - 348 331 17 - - 17
HUMAN RESOURCES ESI HR403 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 35,142 4,009 39,151 37,276 1,875 - 38 1,913
8-500
ESI HR403 F5PCEDIVER DIRCTESI (11,832) - (11,832) (11,832) - - - -
2011 TX Rate Case
HUMAN RESOURCES DIVERSITY TRAINING
HUMAN RESOURCES ESI HR403 F5PCSVCAWD SERVICE AWARDS DIRCTESI 43 - 43 43 - - - -
HUMAN RESOURCES ESI HR403 F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR403 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR403 F5PCZUDEPT SUPERVISION & SUPPORT - DOMEST LBRUTOPN - - - - - - - -
Page 60 of 88
HUMAN RESOURCES ESI HR403 F5PPERG100 Systemwide Ergonomics Initiati EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR403 F5PPFALCON Project Falcon DIRECTNI (10,812) 31 (10,782) (10,782) - - - -
HUMAN RESOURCES ESI HR403 F5PPZUWELL Entergy Wellness Program EMPLOYAL 163 16 180 171 9 - 0 9
HUMAN RESOURCES ESI HR403 Total 757,982 95,493 853,475 811,023 42,451 12,401 890 55,742
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 C1PPFI3EOI EOI TIME & LABOR 2010 DIRCTEOI 4,598 - 4,598 4,598 - - - -
HUMAN RESOURCES ESI HR416 C1PPFI5207 Payroll Time & Labor - Phase I EMPLOYAL (15) - (15) (14) (1) - 1 -
HUMAN RESOURCES ESI HR416 C1PPFI7243 Util ty Operations Graphical D CUSTEGOP 405 - 405 350 56 (56) - -
HUMAN RESOURCES ESI HR416 C1PPFII043 Relocate Gretna Telecom Hub PCNUMALL (81) - (81) (78) (3) 3 - -
HUMAN RESOURCES ESI HR416 C1PPFII26C CFI-Jackson IT Equipment APPSUPAL (1,381) - (1,381) (1,173) (208) 208 - -
HUMAN RESOURCES ESI HR416 C1PPFII26D DWDM Engineering PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI HR416 C1PPFINRTL NonReg Time-LBR & Absence Mgmt DIRCTENU 5,793 - 5,793 5,793 - - - -
HUMAN RESOURCES ESI HR416 C1PPFIRGTL Regulated Time-LBR & Absence M EMPOPCPE 4,780 - 4,780 4,349 431 (431) - -
HUMAN RESOURCES ESI HR416 C1PPFITMS8 2008 Telecom Capital Rplt-Metr LVLSVCAL - - - - - - - -
HUMAN RESOURCES ESI HR416 C1PPFT7226 B ll Print Optimization/Transi CUSEGXTX (916) - (916) (916) - - - -
HUMAN RESOURCES ESI HR416 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 8,824 - 8,824 8,400 423 (424) 0 -
HUMAN RESOURCES ESI HR416 C1PPRNE002 New Nuclear Entergy - Ongoing NWDVRBGG 4,294 - 4,294 4,294 - - - -
HUMAN RESOURCES ESI HR416 C1PPTD2908 EMCC Cap Database TRSBLNOP 623 - 623 550 73 (73) - -
HUMAN RESOURCES ESI HR416 C1PPTD2923 EMS/SCADA Host Syst Reconf TRSBLNOP 997 - 997 880 117 (117) - -
HUMAN RESOURCES ESI HR416 C1PPTD2937 TRA Phase II LOADOPCO 627 - 627 534 94 (94) - -
HUMAN RESOURCES ESI HR416 C1PPTD3002 2008 NERC Cyber Security Compl TRSBLNOP 17,456 - 17,456 15,405 2,051 (2,051) - -
HUMAN RESOURCES ESI HR416 C1PPTD3004 Flowgate Financial Rights-Shor LOADOPCO 8,087 - 8,087 6,880 1,207 (1,207) - -
HUMAN RESOURCES ESI HR416 C1PPTD3063 Real Time Simulation Tools HYP TRSBLNOP 281 - 281 248 33 (33) - -
HUMAN RESOURCES ESI HR416 C1PPWC112J Disaster Recovery / Business C DIRCTENU 152 - 152 152 - - - -
HUMAN RESOURCES ESI HR416 C1PPWC127G IAS Technical upgrade DIRCTENU 152 - 152 152 - - - -
HUMAN RESOURCES ESI HR416 C1PPWC142A Plant INformation System- Hard DIRCTENU 102 - 102 102 - - - -
HUMAN RESOURCES ESI HR416 C2PP4C816A RHR SW Pump Repl "C" DIRECT72 151 - 151 151 - - - -
HUMAN RESOURCES ESI HR416 C2PP4C851B Monitoring Detection & Alarm DIRECT72 221 - 221 221 - - - -
HUMAN RESOURCES ESI HR416 C2PP4C851E Miscellaneous Security Mods DIRECT72 119 - 119 119 - - - -
HUMAN RESOURCES ESI HR416 C2PP5C261A Unit 2 License Renewal DIRECT7A 1,197 - 1,197 1,197 - - - -
HUMAN RESOURCES ESI HR416 C2PP5C941A 10CFR73 Fleet Security Project DIRECT7A 241 - 241 241 - - - -
HUMAN RESOURCES ESI HR416 C2PP5CU100 Unit 1 - 100 DIRECT7A 1,774 - 1,774 1,774 - - - -
HUMAN RESOURCES ESI HR416 C2PP6C233A Unit 3 License Renewal DIRECT77 1,289 - 1,289 1,289 - - - -
HUMAN RESOURCES ESI HR416 C2PP6C947A 10CFR73 Fleet Security Project DIRECT77 243 - 243 243 - - - -
HUMAN RESOURCES ESI HR416 C2PP7C274A Ext Power Uprate Feasibi ity S DIRECT78 (1,107) - (1,107) (1,107) - - - -
HUMAN RESOURCES ESI HR416 C2PP7C312A Fleet Secur ty Project 10CFR73 DIRECT78 1,837 - 1,837 1,837 - - - -
HUMAN RESOURCES ESI HR416 C2PPA80080 10CFR73 Secur ty - SOCA FENCES DIRECT57 721 - 721 721 - - - -
HUMAN RESOURCES ESI HR416 C2PPB80080 Install Security Detection Equ DIRECT57 300 - 300 300 - - - -
HUMAN RESOURCES ESI HR416 C2PPTC278A SOCA DIRECTNA 128 - 128 128 - - - -
HUMAN RESOURCES ESI HR416 C2PPTC278D Misc DIRECTNA 836 - 836 836 - - - -
HUMAN RESOURCES ESI HR416 C2PPWC10PG Sale of P lgrim Switchyard DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI HR416 C2PPWC117A Replace IP3 Plant Process Comp DIRECT77 768 - 768 768 - - - -
HUMAN RESOURCES ESI HR416 C2PPWC119A Replace Pilgrim Plant Process DIRECT57 2,061 - 2,061 2,061 - - - -
HUMAN RESOURCES ESI HR416 C5PP449606 Gas Serv Storm Rebu ld Replace DIRCTENO 1,827 - 1,827 1,827 - - - -
HUMAN RESOURCES ESI HR416 C6PC249000 DIST LINES REVENUE BLANKET - DIRCTELI 788 - 788 788 - - - -
HUMAN RESOURCES ESI HR416 C6PC449000 DIST LINES REVENUE BLANKET - DIRCTENO 694 - 694 694 - - - -
HUMAN RESOURCES ESI HR416 C6PC849000 DIST LINES REVENUE BLANKET - DIRECTLG 1,389 - 1,389 1,389 - - - -
HUMAN RESOURCES ESI HR416 C6PCN32144 GRAND GULF EXTENDED POWER UPRA DIRCTSER 55,720 - 55,720 55,720 - - - -
HUMAN RESOURCES ESI HR416 C6PPAMBSGN AMI BASE Non-Incremental EGSL DIRECTLG (27) - (27) (27) - - - -
HUMAN RESOURCES ESI HR416 C6PPAMIN01 ENO AMI Program Mgmt DIRCTENO 1,787 - 1,787 1,787 - - - -
HUMAN RESOURCES ESI HR416 C6PPBB0336 EGS LLC Replace LTC on Meaux T DIRECTLG (28) - (28) (28) - - - -
HUMAN RESOURCES ESI HR416 C6PPDS1332 Oakville Build 230kV Substatio DIRCTELI 225 - 225 225 - - - -
HUMAN RESOURCES ESI HR416 C6PPDS9200 Church Rd build New Substatio DIRCTEMI 283 - 283 283 - - - -
HUMAN RESOURCES ESI HR416 C6PPDS9972 Dist Briarwood 230/34 5kV Sub DIRECTLG 706 - 706 706 - - - -
HUMAN RESOURCES ESI HR416 C6PPDSF010 Youngsville Sub Land Purchase DIRECTLG 464 - 464 464 - - - -
HUMAN RESOURCES ESI HR416 C6PPDSF011 Youngsville-New 138/13 2kV Sub DIRECTLG 1,296 - 1,296 1,296 - - - -
HUMAN RESOURCES ESI HR416 C6PPFIB14T Microwave Replacement Texas 20 DIRECTTX 184 - 184 - 184 (184) - -
HUMAN RESOURCES ESI HR416 C6PPFTEM10 2010 Telecom Capital Replacmnt DIRCTEMI 103 - 103 103 - - - -
8-501
ESI HR416 C6PPGN0020 DIRECTLG 302 - 302 302 - - - -
2011 TX Rate Case
HUMAN RESOURCES New Nuclear Reg Filing EGSL On
HUMAN RESOURCES ESI HR416 C6PPLN0020 New Nuclear Reg Filing ELL Ong DIRCTELI 322 - 322 322 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32518 Grand Gulf License Renewal DIRCTSER 3,979 - 3,979 3,979 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32593 Siemens High Pressure Turbine DIRCTSER 1,146 - 1,146 1,146 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 C6PPN32595 Radial Well Instrumentation Up DIRCTSER 1,097 - 1,097 1,097 - - - -
Page 61 of 88
HUMAN RESOURCES ESI HR416 C6PPN32647 Power Range Neutron Mon toring DIRCTSER 1,098 - 1,098 1,098 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32672 PUSAR License Amendment Req DIRCTSER 4,002 - 4,002 4,002 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32689 Security SOCA Camera/Video Sys DIRCTSER 1,744 - 1,744 1,744 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32717 EPU Turbine Generator Upgrade DIRCTSER 947 - 947 947 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32722 Enriched Boron SLC System DIRCTSER 211 - 211 211 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32724 Fuel Pool Cooling & Cleanup Sy DIRCTSER 123 - 123 123 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 C6PPN32730 Moisture Separator Reheaters DIRCTSER 976 - 976 976 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32731 `EPU - Radial Well Addition (# DIRCTSER 1,158 - 1,158 1,158 - - - -
HUMAN RESOURCES ESI HR416 C6PPN32733 Turbine Generator Auxiliaries DIRCTSER 673 - 673 673 - - - -
HUMAN RESOURCES ESI HR416 C6PPN66417 Steam Generator Replacement DIRCTWF3 7,894 - 7,894 7,894 - - - -
HUMAN RESOURCES ESI HR416 C6PPN66800 Misc Security Mods DIRCTWF3 1,162 - 1,162 1,162 - - - -
HUMAN RESOURCES ESI HR416 C6PPN66828 NFPA 805 Phase 2 DIRCTWF3 1,013 - 1,013 1,013 - - - -
HUMAN RESOURCES ESI HR416 C6PPN71535 SECURITY MISC SECURITY MODS DIRCTRBS 1,165 - 1,165 1,165 - - - -
HUMAN RESOURCES ESI HR416 C6PPN87125 ANOC Mon toring Detection CAS/ DIRCANOC 1,257 - 1,257 1,257 - - - -
HUMAN RESOURCES ESI HR416 C6PPN87613 ANO1 Risk Based Fire Prot (NFP DIRCANOC 297 - 297 297 - - - -
HUMAN RESOURCES ESI HR416 C6PPN88087 ANO1 Implement License Renewal DIRCANOC 120 - 120 120 - - - -
HUMAN RESOURCES ESI HR416 C6PPSP0012 SPO Project Gator Transact/Tra DIRCTELI 4,997 - 4,997 4,997 - - - -
HUMAN RESOURCES ESI HR416 C6PPSP0029 SPO Evangeline DIRCTELI 440 - 440 440 - - - -
HUMAN RESOURCES ESI HR416 C6PPSP0030 SPO Ouachita Fuel Meter Common DIRCTEAI 3,501 - 3,501 3,501 - - - -
HUMAN RESOURCES ESI HR416 C6PPSP0038 SPO Project Lamar Transaction DIRCTEAI 805 - 805 805 - - - -
HUMAN RESOURCES ESI HR416 C6PPSP0046 SPO Project Burnet Transaction DIRCTEMI 763 - 763 763 - - - -
HUMAN RESOURCES ESI HR416 C6PPT60173 Vicksburg E Add TOC controls-R DIRCTEMI 164 - 164 164 - - - -
HUMAN RESOURCES ESI HR416 C6PPTD3304 LR TOC Mapboard Display (Ph3) DIRCTEAI 41 - 41 41 - - - -
HUMAN RESOURCES ESI HR416 C6PPTD3307 LR TOC PEGASUS DEPLOYMENT DIRCTEAI 284 - 284 284 - - - -
HUMAN RESOURCES ESI HR416 C6PPTD3311 SMP SCADA SUPPORT-BATON ROUGE DIRECTLG 374 - 374 374 - - - -
HUMAN RESOURCES ESI HR416 C6PPTD3409 West Monroe Install New Firewa DIRCTELI 179 - 179 179 - - - -
HUMAN RESOURCES ESI HR416 C6PPTD3570 S Grenada-Add Tillatoba LN Bay DIRCTEMI 244 - 244 244 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL1144 LOBLOLLY-HAMMOND NEW LINE-200 DIRECTLG 151 - 151 151 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL4200 Jacinto-Lewis Creek 230kV Line DIRECTTX 103 - 103 - 103 (103) - -
HUMAN RESOURCES ESI HR416 C6PPTL4485 115kV T-Line T P to Sunnybroo DIRCTEMI 1,122 - 1,122 1,122 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL4490 Waterways-E Vicksburg Line Up DIRCTEMI 361 - 361 361 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL4493 Church Rd-Getwell Build New Li DIRCTEMI 345 - 345 345 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL4587 Cypress - Jacinto New Line-EGS DIRECTTX (1,439) - (1,439) - (1,439) - 1,439 -
HUMAN RESOURCES ESI HR416 C6PPTL4588 Frontier - Grimes New Line-EG DIRECTTX (439) - (439) - (439) - 439 -
HUMAN RESOURCES ESI HR416 C6PPTL5099 W llow Glen-Conway New 230kV L DIRECTLG 232 - 232 232 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL5400 Mer in-L17 Build In/Out Arran DIRECTTX 191 - 191 - 191 (191) - -
HUMAN RESOURCES ESI HR416 C6PPTL7176 IPCO-Bastrop 115 Upgrade Line DIRCTELI 120 - 120 120 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL7177 Bastrop-Log Cabin 115 Upgr Li DIRCTELI 113 - 113 113 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL7178 WalnutGrove-Swartz 115 Upgr L DIRCTELI 1,088 - 1,088 1,088 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL7202 IronMan-Tezcuco Build New Lin DIRCTELI 764 - 764 764 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL7502 Line 269 Bu ld New 230kV Line DIRCTELI 123 - 123 123 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL7504 Line 730 Relocate 230kV Lines DIRCTELI 131 - 131 131 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL8321 Jennings-Lawtag Upgrd-106 MVA DIRECTLG (181) - (181) (181) - - - -
HUMAN RESOURCES ESI HR416 C6PPTL8906 Quarry to Rivtrin Line 831- EG DIRECTTX (679) - (679) - (679) - 679 -
HUMAN RESOURCES ESI HR416 C6PPTL8990 Tillatoba-S GrenadaBld New 230 DIRCTEMI 154 - 154 154 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9394 Lakeover-Northpark Build 115k DIRCTEMI 893 - 893 893 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9397 RayBraswe l-Byram Bu ld 115kV DIRCTEMI 227 - 227 227 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9407 Lakeover-NEJax Rebuild 115kV DIRCTEMI 284 - 284 284 - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9821 Tamina - Cedar Hill Upgrade L DIRECTTX 1,588 - 1,588 - 1,588 (1,588) - -
HUMAN RESOURCES ESI HR416 C6PPTL9961 LG-Bayou Steel Reroute 230kV DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9962 LG-Belle Point Reroute 230kV DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9963 LG-Luling Reroute 115kV Circu DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9964 LG-Unit 2 Circuit Reroute DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTL9967 Brookhaven-McComb Rebuild 115 DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTLA161 Hamlet to Holland Bottoms 161 DIRCTEAI 849 - 849 849 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLA204 Grandview to Osage Creek New DIRCTEAI 948 - 948 948 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLA206 Bismarck to Amity Tap DIRCTEAI 184 - 184 184 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLA209 Benton N to Benton S - New L DIRCTEAI 1,207 - 1,207 1,207 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLA211 Melbourne to Sage Line Recondu DIRCTEAI 742 - 742 742 - - - -
8-502
ESI HR416 C6PPTLACJ1 DIRECTLG 238 - 238 238 - - - -
2011 TX Rate Case
HUMAN RESOURCES Upgrade Addis to Cajun line se
HUMAN RESOURCES ESI HR416 C6PPTLG001 Thompson Creek 138kV DEMCO POD DIRECTLG 186 - 186 186 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLG003 Pt Hudson-Sandy Creek Reroute DIRECTLG 109 - 109 109 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLG101 Meaux to Se lers Road Bld T-L DIRECTLG 880 - 880 880 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 C6PPTLG201 CLECO Sellers Road to LUS Labb DIRECTLG 997 - 997 997 - - - -
Page 62 of 88
HUMAN RESOURCES ESI HR416 C6PPTLGM01 GM-Leevi le Build New 115kV T DIRCTELI 790 - 790 790 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLK002 Loblolly to Hammond (ELL porti DIRCTELI 183 - 183 183 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLK009 Point Pleasant Cut In DIRECTLG 134 - 134 134 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLM002 Daisy Line- ExxonMobile 69kVPO DIRECTTX 156 - 156 - 156 (156) - -
HUMAN RESOURCES ESI HR416 C6PPTLR001 Swartz to Oak Ridge Serve New DIRCTELI 151 - 151 151 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLW999 Dewitt T-Line Relocation DIRCTEAI 107 - 107 107 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 C6PPTLX001 Upgrade L-824 DIRECTTX 345 - 345 - 345 (345) - -
HUMAN RESOURCES ESI HR416 C6PPTLX003 Build bypass caney creek sub DIRECTTX 231 - 231 - 231 (231) - -
HUMAN RESOURCES ESI HR416 C6PPTLX004 T-LINE TO TIE EXISTING AND NEW DIRECTTX 199 - 199 - 199 (199) - -
HUMAN RESOURCES ESI HR416 C6PPTLX101 McAdams-Pickens Ln Upgr Ln 2 DIRCTEMI 180 - 180 180 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLY001 Marydale-Tejac Reconductor 12 DIRECTLG 313 - 313 313 - - - -
HUMAN RESOURCES ESI HR416 C6PPTLZ002 Hartburg-McLewis Upgrade to 7 DIRECTTX 442 - 442 - 442 (442) - -
HUMAN RESOURCES ESI HR416 C6PPTLZ005 Alchem-Mono(L397) Upgrade 275 DIRECTLG 276 - 276 276 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS1452 Holland Bottom Land Purchase S DIRCTEAI 877 - 877 877 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS1458 Holland Bottom 500/161kV Sub DIRCTEAI 2,026 - 2,026 2,026 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS1540 A liance Install 230/115kV Au DIRCTELI 231 - 231 231 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS2069 Coly sub modify - new 230kV li DIRECTLG 1,079 - 1,079 1,079 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS2194 Lewis Creek Insta l Transform DIRECTTX 1,211 - 1,211 - 1,211 (1,211) - -
HUMAN RESOURCES ESI HR416 C6PPTS5960 Packenham Convert to 230kV Rin DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTS7745 South Norco 230 Decommissioni DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTS8959 Northpark Install 115kV Ring DIRCTEMI 872 - 872 872 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS9370 Sarepta 345kV Build New Sw S DIRCTELI 1,526 - 1,526 1,526 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS9376 El Dorado Upgrade Relaying DIRCTEAI 338 - 338 338 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS9377 Sarepta 115kV Install New Lin DIRCTELI 193 - 193 193 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS9575 N Bastrop 115kV Expand Sub DIRCTELI 1,282 - 1,282 1,282 - - - -
HUMAN RESOURCES ESI HR416 C6PPTS9960 Little Gypsy Pet Coke Reconfig DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPTSA382 Grandview Build New Sub DIRCTEAI 1,776 - 1,776 1,776 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSA704 H S EHV- Woodward Relay Upgr DIRCTEAI 208 - 208 208 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSA707 L R West Repl Breakers on T1 DIRCTEAI 159 - 159 159 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSA712 Woodward Sub Relay Upgrade DIRCTEAI 115 - 115 115 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSA714 AECC Avilla POD DIRCTEAI 1,204 - 1,204 1,204 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSA800 Osage Creek (AECC) Upgrade DIRCTEAI 210 - 210 210 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSA889 Lynch Relay Impr on Jacksonvi DIRCTEAI 199 - 199 199 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSANG1 LAGEN Sterlington (Koch) Inst DIRCTELI 119 - 119 119 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSAS01 Amity SS- Upgrade Switch B0617 DIRCTEAI 202 - 202 202 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSF273 Coly L342 replace Primary rela DIRECTLG 148 - 148 148 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSF274 W llow Glen L342replacePri rel DIRECTLG 182 - 182 182 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSF275 McKnight L734 replace Pri rel DIRECTLG 287 - 287 287 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSF312 Mor l 69KV cap bank & relay pa DIRECTLG (17) - (17) (17) - - - -
HUMAN RESOURCES ESI HR416 C6PPTSG102 Meaux Install 400MVA AutoXFMR DIRECTLG 1,492 - 1,492 1,492 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSG104 Richard Sub Insta l 500kV POD DIRECTLG 967 - 967 967 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSG202 Wells Install 500kV Terminal DIRECTLG 169 - 169 169 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSG305 Carter Upgrade Cap Bank DIRECTLG (8) - (8) (8) - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK102 Good Hope Rebuild by Valero DIRCTELI 215 - 215 215 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK107 Sterlington 115 Bus Split/Upg DIRCTELI 2,134 - 2,134 2,134 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK109 Bastrop 115 Bkr/Sw/Relay Upgr DIRCTELI 1,139 - 1,139 1,139 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK117 Oak Grove 115 Bastrop Ln Rela DIRCTELI 188 - 188 188 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK164 Iron Man 230 Build New Statio DIRCTELI 877 - 877 877 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK250 Bayou Labutte Bu ld 500kV Sub DIRCTELI 2,297 - 2,297 2,297 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK251 Iberv lle Add 230kV Line Bay DIRCTELI 253 - 253 253 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK252 Evergreen Replace S9550 Bkr DIRCTELI 119 - 119 119 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK272 Behrman sub - Modify station f DIRCTELI 140 - 140 140 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK281 W llow Glen Replace Breakers DIRECTLG 1,204 - 1,204 1,204 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK283 Point Pleasant design oversigh DIRCTELI 273 - 273 273 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSK586 Minden Replace 3 Breakers DIRCTELI 782 - 782 782 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSM004 Daisy Sub- ExxonMobile 69kVPOD DIRECTTX 1,013 - 1,013 - 1,013 (1,013) - -
HUMAN RESOURCES ESI HR416 C6PPTSM999 Gladys Sub 69kv POD DIRECTTX 319 - 319 - 319 (319) - -
HUMAN RESOURCES ESI HR416 C6PPTSP307 Sabine Upgrade Line Relaying L DIRECTTX 127 - 127 - 127 (127) - -
HUMAN RESOURCES ESI HR416 C6PPTSP308 Stonegate Install 138kV Line R DIRECTTX 229 - 229 - 229 (229) - -
8-503
ESI HR416 C6PPTSP334 DIRECTTX 107 - 107 - 107 (107) - -
2011 TX Rate Case
HUMAN RESOURCES Conroe Trans No 2 Relaying
HUMAN RESOURCES ESI HR416 C6PPTSP431 Mid County Install Relaying DIRECTTX 106 - 106 - 106 (106) - -
HUMAN RESOURCES ESI HR416 C6PPTSP500 Grimes Sub Install Relay Equi DIRECTTX 789 - 789 - 789 (789) - -
HUMAN RESOURCES ESI HR416 C6PPTSP666 Tamina Sub Install 138kv Bkr DIRECTTX 243 - 243 - 243 (243) - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 C6PPTSP700 Navasota Install Relay Equipm DIRECTTX 209 - 209 - 209 (209) - -
Page 63 of 88
HUMAN RESOURCES ESI HR416 C6PPTSP900 Bryan Sub Install Relay Equip DIRECTTX 174 - 174 - 174 (174) - -
HUMAN RESOURCES ESI HR416 C6PPTSP987 Mer in sub build new sub DIRECTTX 1,473 - 1,473 - 1,473 (1,473) - -
HUMAN RESOURCES ESI HR416 C6PPTSP999 College Station Junction Buil DIRECTTX 2,278 - 2,278 - 2,278 (2,278) - -
HUMAN RESOURCES ESI HR416 C6PPTSU002 BaxterWilson Add Auto & Upgr DIRCTEMI 1,545 - 1,545 1,545 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSV001 ANO PHVII (2010) DIRCTEAI 218 - 218 218 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSV003 Hamlet XFMR Upgrade DIRCTEAI 196 - 196 196 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 C6PPTSW001 Dewitt INST 33MVA X-Former DIRCTEAI 1,067 - 1,067 1,067 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSWIN1 Replace Transformer at Winnsbo DIRCTELI 226 - 226 226 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSWIN2 Inst 20MVA Auto & 2 Feeder Br DIRCTELI 152 - 152 152 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSX003 S BMT 138KV Replace Breakers a DIRECTTX 128 - 128 - 128 (128) - -
HUMAN RESOURCES ESI HR416 C6PPTSX004 Lewis Creek 138kV Insta l brk DIRECTTX 866 - 866 - 866 (866) - -
HUMAN RESOURCES ESI HR416 C6PPTSX006 Install new 230kV Bay Jacinto DIRECTTX 835 - 835 - 835 (835) - -
HUMAN RESOURCES ESI HR416 C6PPTSX100 McAdams Add 2nd Auto DIRCTEMI 1,386 - 1,386 1,386 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSZ014 Hernando(115kV) Split 32 4 Cap DIRCTEMI 283 - 283 283 - - - -
HUMAN RESOURCES ESI HR416 C6PPTSZ016 PlumPoint(115kV) Spl t 32 4 Ca DIRCTEMI 178 - 178 178 - - - -
HUMAN RESOURCES ESI HR416 C6PPWAR382 WB1 HP Turbine Upgrade DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPWAR383 WB2 HP Turbine Upgrade DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPWAT059 Attala Secondary Pipeline Tie- DIRCTEMI 2,345 - 2,345 2,345 - - - -
HUMAN RESOURCES ESI HR416 C6PPWAU044 OP1-OUA015 012-HRSG Air Attemp DIRCTEAI 158 - 158 158 - - - -
HUMAN RESOURCES ESI HR416 C6PPWAU045 OP2-OUA015 013-HRSG Air Attemp DIRCTEAI 232 - 232 232 - - - -
HUMAN RESOURCES ESI HR416 C6PPWGA229 LW2 Superheater Replacement DIRECTTX 1,280 - 1,280 - 1,280 (1,280) - -
HUMAN RESOURCES ESI HR416 C6PPWGA230 LW2 Reheater Replacement DIRECTTX 1,176 - 1,176 - 1,176 (1,176) - -
HUMAN RESOURCES ESI HR416 C6PPWGA233 LW2 Air Preheater Shaft/Rotor DIRECTTX 506 - 506 - 506 (506) - -
HUMAN RESOURCES ESI HR416 C6PPWGA239 LW2 Turbine Inner Module Uprat DIRECTTX 2,747 - 2,747 - 2,747 (2,747) - -
HUMAN RESOURCES ESI HR416 C6PPWGB028 OP3-OUA015 014-HRSG Air Attemp DIRECTLG 204 - 204 204 - - - -
HUMAN RESOURCES ESI HR416 C6PPWGM587 NL6 - CAIR - CAPITAL PROJECT DIRECTLG 1,043 - 1,043 1,043 - - - -
HUMAN RESOURCES ESI HR416 C6PPWLB016 BU8 Replace Turbine Rotor DIRCTELI 437 - 437 437 - - - -
HUMAN RESOURCES ESI HR416 C6PPWLN500 NMC - Oil/Water Separator for DIRCTELI 206 - 206 206 - - - -
HUMAN RESOURCES ESI HR416 C6PPWLY331 LGC Oily Water Separator at Oi DIRCTELI 153 - 153 153 - - - -
HUMAN RESOURCES ESI HR416 C6PPWMA226 BW1 Fuel & Aux Air Cntrls Addi DIRCTEMI 239 - 239 239 - - - -
HUMAN RESOURCES ESI HR416 C6PPWS0534 System Planning Pet Coke Repow DIRCTELI 2,015 - 2,015 2,015 - - - -
HUMAN RESOURCES ESI HR416 C6PPWS0628 SPO W-WOTAB CT Development Spe DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR416 C6PPWS0783 Ninemile 6 Development DIRCTELI 8,723 - 8,723 8,723 - - - -
HUMAN RESOURCES ESI HR416 C6PPWUA002 OPC-OUA010 Plant Storeroom DIRCTEAI 149 - 149 149 - - - -
HUMAN RESOURCES ESI HR416 C6PPWUA006 OPC-OUA016 MIC Eval/Remediatio DIRCTEAI 335 - 335 335 - - - -
HUMAN RESOURCES ESI HR416 C7PPSJ1214 WINTER STORM DL EAI DIST 01/26 DIRCTEAI 980 - 980 980 - - - -
HUMAN RESOURCES ESI HR416 C8PPTSP164 Neches Station Switchyard (Ike DIRECTTX 1,211 - 1,211 - 1,211 (1,211) - -
HUMAN RESOURCES ESI HR416 E1PCD10064 DISTR WK MGMT-SUBST AOR/COS/SF CUSEOPCO 7 - 7 6 1 - (0) 1
HUMAN RESOURCES ESI HR416 E1PCNN5413 NUCLEAR BUSINESS DEVELOPMENT DIRECT14 14,368 - 14,368 14,368 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56015 CUSTOM SALES & SERVICE UNIT - CUSESOUT 17,730 - 17,730 17,730 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56025 CUSTOM SALES & SERVICE UNIT- M DIRCTELI 1,997 - 1,997 1,997 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56220 Sales & Mktg - EAI DIRCTEAI 106 - 106 106 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56221 Sales & Mktg - EMI DIRCTEMI 183 - 183 183 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56222 Sales & Mktg - ELL DIRCTELI 287 - 287 287 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56223 Sales & Mktg - ENOI DIRCTENO 208 - 208 208 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56224 Sales & Mktg - EGSI-TX DIRECTTX 105 - 105 - 105 - - 105
HUMAN RESOURCES ESI HR416 E1PCR56225 Sales & Mktg - EGSI - LA DIRECTLG 104 - 104 104 - - - -
HUMAN RESOURCES ESI HR416 E1PCR56226 Sales & Mktg - ALL JURIS MACCTALL 35,159 - 35,159 29,872 5,287 - (30) 5,258
HUMAN RESOURCES ESI HR416 E1PCR73457 TRAINING & PROCESS IMPROVEMENT CUSTCALL 21,453 - 21,453 19,085 2,368 - (13) 2,355
HUMAN RESOURCES ESI HR416 E1PPEFF003 EAI ENERGY EFFCNCY NON-INCREME DIRCTEAI 291 - 291 291 - - - -
HUMAN RESOURCES ESI HR416 E1PPEFF014 EAI ENERGY EFFCNCYAgri IrrigNo DIRCTEAI 107 - 107 107 - - - -
HUMAN RESOURCES ESI HR416 E1PPNXCRP1 Unwind - Employee DIRECTNI 356 - 356 356 - - - -
HUMAN RESOURCES ESI HR416 F3PC380303 CONTINGENCY PLANNING DIRECT57 212 - 212 212 - - - -
HUMAN RESOURCES ESI HR416 F3PC390000 DEFAULT PAYROLL PILGRIM DIRECT57 130 - 130 130 - - - -
HUMAN RESOURCES ESI HR416 F3PC4B1120 PUBLIC AFFAIRS - VERMONT YANKE DIRECT72 147 - 147 147 - - - -
HUMAN RESOURCES ESI HR416 F3PC6H0026 NORTHEAST MGMT OVERSITE IP2/IP SPL77N7A 6,230 - 6,230 6,230 - - - -
HUMAN RESOURCES ESI HR416 F3PC6H00IP DIRECT SUPPORT TO IP3 DIRECT77 4,090 - 4,090 4,090 - - - -
HUMAN RESOURCES ESI HR416 F3PC6H00JF DIRECT SUPPORT TO JAF DIRECT78 4,966 - 4,966 4,966 - - - -
HUMAN RESOURCES ESI HR416 F3PC6H00PN DIRECT SUPPORT TO PILGRIM NPS DIRCTENU 4,476 - 4,476 4,476 - - - -
8-504
ESI HR416 F3PC6H00VY DIRCTENU 10,174 - 10,174 10,174 - - - -
2011 TX Rate Case
HUMAN RESOURCES VERMONT YANKEE 100%
HUMAN RESOURCES ESI HR416 F3PC6HENNE ENN EQUAL SPLIT DIRCTENU 31,205 - 31,205 31,205 - - - -
HUMAN RESOURCES ESI HR416 F3PCC08500 Executive VP Operations ASSTSALL 2,894 - 2,894 2,600 294 - (2) 292
HUMAN RESOURCES ESI HR416 F3PCC14900 EXPENSES-CHAIRMAN ENTERGY DIRCTETR 9,294 - 9,294 9,294 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCC31255 OPERATIONS-OFFICE OF THE CEO ASSTSALL 18,157 - 18,157 16,310 1,847 - (10) 1,837
Page 64 of 88
HUMAN RESOURCES ESI HR416 F3PCCDVCCN PROJECT GUMBO CUSGOPCO 3,652 - 3,652 3,652 - - - -
HUMAN RESOURCES ESI HR416 F3PCCDVDAT CORPORATE DEVELOPMENT DATA ROO LVLSVCAL 123 - 123 111 12 - - 12
HUMAN RESOURCES ESI HR416 F3PCCE0129 CORPORATE SUSTAINABILITY STRAT CAPAOPCO 1,161 - 1,161 1,035 125 - (1) 125
HUMAN RESOURCES ESI HR416 F3PCCEIE01 CORP ENVIRONMENTAL INITIATIVES CAPAOPCO 135 - 135 121 15 - - 15
HUMAN RESOURCES ESI HR416 F3PCCEII01 CORP ENVIRONMENTAL INITIATIVES CAPAOPCO 135 - 135 121 15 - - 15
HUMAN RESOURCES ESI HR416 F3PCCEP001 CORPORATE ENVIRONMENTAL POLICY CAPAOPCO 7,997 - 7,997 7,132 865 (189) (4) 671
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCCEPNEW CONSUMER ED PROGRAMS N O DIRCTENO 142 - 142 142 - - - -
HUMAN RESOURCES ESI HR416 F3PCCPM001 CORPORATE PERFORMANCE MANAGEME ASSTSALL 14,849 - 14,849 13,338 1,511 - (8) 1,502
HUMAN RESOURCES ESI HR416 F3PCCRPEEI CORPORATE REPORTING - EEI ASSTNREG 863 - 863 863 - - - -
HUMAN RESOURCES ESI HR416 F3PCCRPEIL CORPORATE REPORTING - EIL DIRECT22 1,158 - 1,158 1,158 - - - -
HUMAN RESOURCES ESI HR416 F3PCCRPENU CORP REPORTING ANALYSIS & POL DIRCTENU 130 - 130 130 - - - -
HUMAN RESOURCES ESI HR416 F3PCCSE060 SAFETY & ENVIRONMENTAL SUPPORT EMPLOYAL 4,544 - 4,544 4,326 218 - (1) 217
HUMAN RESOURCES ESI HR416 F3PCCSE075 SAFETY & ENVIRNMNTL COMPLIANCE CUSEOPCO 1,359 - 1,359 1,159 200 - (1) 199
HUMAN RESOURCES ESI HR416 F3PCCSPELI SYSTEM PLANNING - ELI DIRCTELI 204 - 204 204 - - - -
HUMAN RESOURCES ESI HR416 F3PCCSPENO SYSTEM PLANNING - ENOI DIRCTENO 210 - 210 210 - - - -
HUMAN RESOURCES ESI HR416 F3PCCSPGST SYSTEM PLANNING - EGSI-TX DIRECTTX 166 - 166 - 166 - - 166
HUMAN RESOURCES ESI HR416 F3PCCSPUTI SYSTEM PLANNING & STRATEGIC AD LOADOPCO 28,355 - 28,355 24,122 4,233 - (24) 4,209
HUMAN RESOURCES ESI HR416 F3PCD10006 FIELD DEVELOPMENT CUSTEGOP 33 - 33 28 5 - (0) 5
HUMAN RESOURCES ESI HR416 F3PCD10010 PROGRAM MANAGEMENT - O&M CUSTEGOP 41 - 41 36 6 - (0) 6
HUMAN RESOURCES ESI HR416 F3PCD10033 SSS PRELIMINARY PLANNING SCOP CUSTEGOP 2 - 2 2 0 - (0) 0
HUMAN RESOURCES ESI HR416 F3PCD10036 MGR GEN & ADMIN - DISTR SYSTEM CUSTEGOP 3,048 - 3,048 2,628 420 - (3) 418
HUMAN RESOURCES ESI HR416 F3PCD10039 GEN & ADMIN - CUSTOMER SERVICE CUSTEGOP 2,920 - 2,920 2,517 403 - (2) 400
HUMAN RESOURCES ESI HR416 F3PCD10049 REGULATED RETAIL SYSTEMS - O&M CUSTEGOP 385 - 385 332 53 - (0) 53
HUMAN RESOURCES ESI HR416 F3PCD10077 REGULATORY AFFAIRS WORLDOX IMP DIRCTENO 21 - 21 21 - - - -
HUMAN RESOURCES ESI HR416 F3PCD10105 CUSTOMER CARE SYSTEM SUPPORT CUSEGXTX 5,432 - 5,432 5,432 - - - -
HUMAN RESOURCES ESI HR416 F3PCDG0005 OPERATOR QUAL DEVELOP & TRAIN DIRECTLG 991 - 991 991 - - - -
HUMAN RESOURCES ESI HR416 F3PCE01591 MISC FERC REG COMM EXP LOADOPCO 7,349 - 7,349 6,252 1,097 - (6) 1,091
HUMAN RESOURCES ESI HR416 F3PCE01601 FERC - OPEN ACCESS TRANSMISSIO LOADOPCO 4,506 - 4,506 3,834 673 - (4) 669
HUMAN RESOURCES ESI HR416 F3PCE13100 GEN CORP LEGAL ENTERGY CORP DIRCTETR 22,105 - 22,105 22,105 - - - -
HUMAN RESOURCES ESI HR416 F3PCE13240 EOI GEN COUNSEL - LEGAL SUPPOR DIRCTEOI 1,208 - 1,208 1,208 - - - -
HUMAN RESOURCES ESI HR416 F3PCE13243 GEN COUNSEL - W3 LEGAL DIRCTEOI 136 - 136 136 - - - -
HUMAN RESOURCES ESI HR416 F3PCE13248 O/S LEGAL FEES - RIVERBEND DIRCTEOI 2,198 - 2,198 2,198 - - - -
HUMAN RESOURCES ESI HR416 F3PCE13321 ESI GENERAL LEGAL ADVICE LVLSVCAL 33,035 - 33,035 29,858 3,177 - (18) 3,159
HUMAN RESOURCES ESI HR416 F3PCE13401 SYSTEM LEGAL ADVICE- EMPL LIT EMPLOREG 3,699 - 3,699 3,461 238 - (1) 236
HUMAN RESOURCES ESI HR416 F3PCE14420 REGULATORY AFFAIRS - EAI DIRCTEAI 9,101 - 9,101 9,101 - - - -
HUMAN RESOURCES ESI HR416 F3PCE14423 REGULATORY AFFAIRS - EMI DIRCTEMI 5,379 - 5,379 5,379 - - - -
HUMAN RESOURCES ESI HR416 F3PCE14987 FGA-Climate/Environmental ASSTSALL 884 - 884 794 90 (90) - -
HUMAN RESOURCES ESI HR416 F3PCE75021 SYSTEM GOVERNMENTAL AFFAIRS -- ASSTSALL 6,533 - 6,533 5,869 665 (665) - -
HUMAN RESOURCES ESI HR416 F3PCE99750 PRES- ENT LA-GEN'L OPS-ELI/EG CUSELGLA 9,096 - 9,096 9,096 - - - -
HUMAN RESOURCES ESI HR416 F3PCE99765 PRESIDENT-EMI-GENERAL OPERATIO DIRCTEMI 418 - 418 418 - - - -
HUMAN RESOURCES ESI HR416 F3PCE99795 GROUP PRES - UTILITY OPERATION CUSTEGOP 11,262 - 11,262 9,709 1,553 - (9) 1,544
HUMAN RESOURCES ESI HR416 F3PCEPMCOM ELECTRONIC SUPPLY CHAIN BUS O SCPSPALL 2,445 - 2,445 2,067 378 (169) (1) 208
HUMAN RESOURCES ESI HR416 F3PCF05700 CORPORATE PLANNING & ANALYSIS ASSTSALL 207 - 207 186 21 - - 21
HUMAN RESOURCES ESI HR416 F3PCF07300 CORP PLANNING & ANALYSIS- REGU CUSTEGOP 17,783 - 17,783 15,331 2,452 - (13) 2,439
HUMAN RESOURCES ESI HR416 F3PCF10411 EAI -TAX SERVICES DIRCTEAI 8,319 - 8,319 8,319 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10412 EOI TAX SERVICES DIRCTEOI 235 - 235 235 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10413 EPI-TAX SERVICES DIRECT09 142 - 142 142 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10414 ESI TAX SERVICES LVLSVCAL 3,445 - 3,445 3,114 331 - (2) 329
HUMAN RESOURCES ESI HR416 F3PCF10415 ELI - TAX SERVICES DIRCTELI 10,793 - 10,793 10,793 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10416 EMI-TAX SERVICES DIRCTEMI 5,133 - 5,133 5,133 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10417 ENOI-TAX SERVICES DIRCTENO 8,449 - 8,449 8,449 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10418 SERI-TAX SERVICES DIRCTEOI 5,069 - 5,069 5,069 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10419 SFI-TAX SERVICES OWNISFI 183 - 183 183 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10420 EC-TAX SERVICES DIRCTETR 5,604 - 5,604 5,604 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10439 ENGC - GENERAL TAX ADVISORY DIRECT57 2,860 - 2,860 2,860 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10442 TAX SERVICES - EEI (CORP) DIRCTEEI 1,290 - 1,290 1,290 - - - -
HUMAN RESOURCES ESI HR416 F3PCF10445 ENTERGY CONSOLIDATED TAX SERVI ASSTSALL 68,532 - 68,532 61,559 6,972 - (38) 6,934
HUMAN RESOURCES ESI HR416 F3PCF10448 ENTERGY OPERATING COMPANIES TA CUSTEGOP 12,466 - 12,466 10,747 1,719 - (9) 1,710
HUMAN RESOURCES ESI HR416 F3PCF10600 N Y TAX SERVICES - IP2 IP3 DIRCTENU 677 - 677 677 - - - -
8-505
ESI HR416 F3PCF10610 DIRCTENU 8,460 - 8,460 8,460 - - - -
2011 TX Rate Case
HUMAN RESOURCES ENT NUCLEAR NE-IP2 IP3 JAF EVY
HUMAN RESOURCES ESI HR416 F3PCF15260 IT - BUSINESS & PROJECT SUPPOR CAPAOPCO 21 - 21 19 2 - (0) 2
HUMAN RESOURCES ESI HR416 F3PCF20001 CASH MANAGEMENT - EAI DIRCTEAI 116 - 116 116 - - - -
HUMAN RESOURCES ESI HR416 F3PCF20990 OPERATIONS EXEC VP & CFO ASSTSALL 12,873 - 12,873 11,563 1,310 - (7) 1,302
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCF21600 CORP RPTG ANALYSIS & POLICY AL GENLEDAL 43,035 - 43,035 40,695 2,339 - (13) 2,326
Page 65 of 88
HUMAN RESOURCES ESI HR416 F3PCF22310 EAI FINANCIAL PLANNING DIRCTEAI 1,435 - 1,435 1,435 - - - -
HUMAN RESOURCES ESI HR416 F3PCF22320 ELI FINANCIAL PLANNING DIRCTELI 1,631 - 1,631 1,631 - - - -
HUMAN RESOURCES ESI HR416 F3PCF22330 EMI FINANCIAL PLANNING DIRCTEMI 141 - 141 141 - - - -
HUMAN RESOURCES ESI HR416 F3PCF22350 SERI FINANCIAL PLANNING DIRCTEOI 114 - 114 114 - - - -
HUMAN RESOURCES ESI HR416 F3PCF22495 ENTERGY COMMON STOCK ADMIN DIRCTETR 675 - 675 675 - - - -
HUMAN RESOURCES ESI HR416 F3PCF22511 IR - GENERAL INQUIRIES & MAIL DIRCTETR 20,885 - 20,885 20,885 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCF22514 MEETINGS ANALYSTS/INVESTORS/SH DIRCTETR 162 - 162 162 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23033 GENERAL ACCOUNTING - ESI LVLSVCAL 13,499 - 13,499 12,201 1,298 - (7) 1,291
HUMAN RESOURCES ESI HR416 F3PCF23273 GA SFI - FUEL OIL OWNISFI 1,134 - 1,134 1,134 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23425 ACCOUNTS PAYABLE PROCESSING APTRNALL 27,934 - 27,934 25,474 2,460 (44) (14) 2,402
HUMAN RESOURCES ESI HR416 F3PCF23428 TREASURY SYSTEMS BNKACCTA 534 - 534 521 13 - (0) 13
HUMAN RESOURCES ESI HR416 F3PCF23442 PAYROLL PROCESSING PRCHKALL 14,954 - 14,954 14,230 724 - (4) 720
HUMAN RESOURCES ESI HR416 F3PCF23915 CORP REPORTING ANALYSIS & POLI DIRCTEAI 4,438 - 4,438 4,438 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23916 EAI BUSNSS EVENT DATA PROCSING DIRCTEAI 1,230 - 1,230 1,230 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23920 CORP REPORTING ANALYSIS & POLI DIRCTELI 1,297 - 1,297 1,297 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23921 ELI BUSINS EVENT DATA PROCSING DIRCTELI 2,253 - 2,253 2,253 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23922 EMI BUSNSS EVENT DATA PROCSING DIRCTEMI 777 - 777 777 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23925 CORP REPORTING ANALYSIS & POLI DIRCTEMI 3,371 - 3,371 3,371 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23926 ENOI BSNS EVENT DATA PROCSING DIRCTENO 825 - 825 825 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23930 CORP REPORTING ANALYSIS & POLI DIRCTENO 2,483 - 2,483 2,483 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23931 MISC ACCOUNTS RECVBL - PEOPLES ARTRNALL 11,076 - 11,076 9,860 1,216 - (7) 1,209
HUMAN RESOURCES ESI HR416 F3PCF23935 CORP REPORTING ANALYSIS & POLI DIRCTETR 116 - 116 116 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23936 MANAGE CASH BNKACCTA 7,336 - 7,336 7,157 178 - (1) 177
HUMAN RESOURCES ESI HR416 F3PCF23941 BUSINESS EVENT PROCESSING-ACCT APTRNALL 1,031 - 1,031 940 91 52 (1) 141
HUMAN RESOURCES ESI HR416 F3PCF23942 BUSINESS EVENT PROCESSING - PA PRCHKALL 2,415 - 2,415 2,298 117 - (1) 116
HUMAN RESOURCES ESI HR416 F3PCF2394L BUSINESS EVENT PROCESSING - EW DIRECT4L 652 - 652 652 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23951 BUSINESS EVENT PROCESS - RETAI DIRCTEAI 1,010 - 1,010 1,010 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23952 BUSINESS EVENT PROCESS - RETAI DIRCTELI 1,008 - 1,008 1,008 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23953 BUSINESS EVENT PROCESS - RETAI DIRCTEMI 165 - 165 165 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23954 BUSINESS EVENT PROCESS - RETAI DIRCTENO 974 - 974 974 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23957 BUSINESS EVENT PROCESSING - ES LVLSVCAL 265 - 265 240 26 - - 26
HUMAN RESOURCES ESI HR416 F3PCF23958 BUSINESS EVENT PROCESSING - EP DIRECT09 821 - 821 821 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23965 ACCOUNTING SERVICES- SERI DIRCTEOI 158 - 158 158 - - - -
HUMAN RESOURCES ESI HR416 F3PCF23967 BUSINESS EVENT PROCESSING - AL GENLEDAL 5,368 - 5,368 5,076 292 - (2) 290
HUMAN RESOURCES ESI HR416 F3PCF23970 ACCOUNTING SERVICES- RB DIRCTEOI 112 - 112 112 - - - -
HUMAN RESOURCES ESI HR416 F3PCF239LA CORP RPTNG ANALYSIS/POLICY EGS DIRECTLG 3,247 - 3,247 3,247 - - - -
HUMAN RESOURCES ESI HR416 F3PCF239TX CORP RPTNG ANALYSIS/POLICY EGS DIRECTTX 3,438 - 3,438 - 3,438 - (19) 3,419
HUMAN RESOURCES ESI HR416 F3PCF24001 Property/Casualty Risk Finance INSPREAL 12,113 - 12,113 11,401 712 - (4) 708
HUMAN RESOURCES ESI HR416 F3PCF24036 CORP RPTG ANALYSIS & POLICY- R GENLDREG 15,875 - 15,875 13,514 2,361 - (13) 2,349
HUMAN RESOURCES ESI HR416 F3PCF24100 RISK MGMT REGULATED NUCLEAR-E DIRCTEOI 1,745 - 1,745 1,745 - - - -
HUMAN RESOURCES ESI HR416 F3PCF24666 FINANCIAL PROCESS MANAGEMENT - GENLEDAL 15,902 - 15,902 15,037 864 - (5) 860
HUMAN RESOURCES ESI HR416 F3PCF24910 PROPERTY ACCOUNTING- FIXED ASS ASSTLOCA 275 - 275 247 28 - (0) 28
HUMAN RESOURCES ESI HR416 F3PCF25000 CASH MANAGEMENT - ELL DIRCTELI 132 - 132 132 - - - -
HUMAN RESOURCES ESI HR416 F3PCF25002 CASH MANAGEMENT - ENOI DIRCTENO 130 - 130 130 - - - -
HUMAN RESOURCES ESI HR416 F3PCF25005 CASH MANAGEMENT - ESI LVLSVCAL 2,315 - 2,315 2,092 223 - (1) 221
HUMAN RESOURCES ESI HR416 F3PCF25006 CASH MANAGEMENT - ETR DIRCTETR 1,190 - 1,190 1,190 - - - -
HUMAN RESOURCES ESI HR416 F3PCF25007 CASH MANAGEMENT - SFI OWNISFI 146 - 146 146 - - - -
HUMAN RESOURCES ESI HR416 F3PCF25019 EAM - ENTERGY ASSET MANAGEMENT DIRECTXU 102 - 102 102 - - - -
HUMAN RESOURCES ESI HR416 F3PCF25300 DAILY CASH MGT ACTIVITIES BNKACCTA 2,286 - 2,286 2,230 56 - (0) 55
HUMAN RESOURCES ESI HR416 F3PCF26001 FINANCING & SHORT TERM FUNDING DIRCTEAI 1,544 - 1,544 1,544 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26002 FINANCING & SHORT TERM FUNDING DIRCTELI 1,304 - 1,304 1,304 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26004 FINANCING AND SHORT TERM FUNDI DIRCTENO 122 - 122 122 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26020 FINANCING AND SHORT TERM FUNDI DIRCTEOI 1,169 - 1,169 1,169 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26022 FINANCING & SHORT TERM FUNDING LVLSVCAL 8,660 - 8,660 7,827 833 - (5) 828
HUMAN RESOURCES ESI HR416 F3PCF26023 FINANCING & SHORT TERM FUNDING DIRCTETR 2,380 - 2,380 2,380 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26032 MANAGE EXTERNAL TRUSTS - EAI DIRCTEAI 821 - 821 821 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26033 MANAGE EXTERNAL TRUSTS - ELL DIRCTELI 105 - 105 105 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26039 EXTERNAL TRUST MANAGEMENT - PE EMPLOYAL 2,909 - 2,909 2,770 140 - (1) 139
HUMAN RESOURCES ESI HR416 F3PCF26040 EXTERNAL TRUST MANAGEMENT - SA EMPLOYAL 1,384 - 1,384 1,318 66 - (0) 66
8-506
ESI HR416 F3PCF26042 DIRCTEOI 175 - 175 175 - - - -
2011 TX Rate Case
HUMAN RESOURCES EXTERNAL TRUST MANAGEMENT - SE
HUMAN RESOURCES ESI HR416 F3PCF26043 EXTERNAL TRUST MANAGEMENT - IP DIRECT7A 124 - 124 124 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26046 EXTERNAL TRUST MANAGEMENT-VERM DIRECT72 217 - 217 217 - - - -
HUMAN RESOURCES ESI HR416 F3PCF26049 PILGRIM - MANAGE EXTERNAL TRUS DIRECT57 761 - 761 761 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCF26910 REVENUE ACCOUNTING ANALYSIS CUSEGALL 4,379 - 4,379 3,775 604 - (3) 600
Page 66 of 88
HUMAN RESOURCES ESI HR416 F3PCF46750 EEI/EPG/EPMC PENSION & OPEB EX DIRCTEEI 256,752 - 256,752 256,752 - - - -
HUMAN RESOURCES ESI HR416 F3PCF46761 ETLLC PENSION & OPEB EXPENSES DIRECT66 281,136 - 281,136 281,136 - - - -
HUMAN RESOURCES ESI HR416 F3PCF46762 EOSI PENSION & OPEB EXPENSES DIRECT15 (52,554) - (52,554) (52,554) - - - -
HUMAN RESOURCES ESI HR416 F3PCF46765 ERLMS PENSION & OPEB EXPENSE DIRECT93 - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCF46766 ERTPB PENSION & OPEB EXPENSE DIRECT96 - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCF46767 ESLTD PENSION & OPEB EXPENSE DIRECT95 - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCF46768 MHK RETAIL LLC PENSION & OPEB DIRECT1E (6,576) - (6,576) (6,576) - - - -
HUMAN RESOURCES ESI HR416 F3PCF55558 CORPORATE DEVELOPMENT/OVERLAY DIRECT4A 111 - 111 111 - - - -
HUMAN RESOURCES ESI HR416 F3PCF61505 CONSOL EMPLOYEE COMPENSATION T EMPLOYAL 14,599 - 14,599 13,898 701 - (4) 697
HUMAN RESOURCES ESI HR416 F3PCF61986 EP INT'L HOLDINGS CORP - TAX S DIRECT4A 3,133 - 3,133 3,133 - - - -
HUMAN RESOURCES ESI HR416 F3PCF62435 ENI - GENERAL TAX ADVISORY DIRECT14 138 - 138 138 - - - -
HUMAN RESOURCES ESI HR416 F3PCF62535 NUCLEAR ENVIRONMENTAL COSTS-TA DIRCTENU 19,835 - 19,835 19,835 - - - -
HUMAN RESOURCES ESI HR416 F3PCF62537 SECTION 263A RESEARCH-TAX SERV SECT263A 1,511 - 1,511 1,315 196 - (1) 195
HUMAN RESOURCES ESI HR416 F3PCF62545 CAPITAL LOSS PLANNING - TAX SU DIRCTETR 400 - 400 400 - - - -
HUMAN RESOURCES ESI HR416 F3PCF62548 ELI MTM VIDALIA INITIAL TAX YE DIRCTELI 573 - 573 573 - - - -
HUMAN RESOURCES ESI HR416 F3PCF62551 ELI RESTRUCTURING DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCF62566 CAPTIVE INSURANCE/BENEFITS - T DIRCTETR - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCF72271 DATA WAREHOUSE GENLEDAL 306 - 306 290 17 - (0) 17
HUMAN RESOURCES ESI HR416 F3PCF72670 GENERAL ACCOUNTING SYSTEM MAIN GENLEDAL 4,078 - 4,078 3,856 222 - (1) 220
HUMAN RESOURCES ESI HR416 F3PCF72901 MOBILE DATA TERMINAL BASELOAD CUSTEGOP 24 - 24 20 3 - (0) 3
HUMAN RESOURCES ESI HR416 F3PCF73027 BUDGET SYSTEM MAINTENANCE GENLEDAL 2,569 - 2,569 2,430 140 - (1) 139
HUMAN RESOURCES ESI HR416 F3PCF73901 AM/FM BASELOAD (SUPPORT) DIRECTTX 13 - 13 - 13 - (0) 13
HUMAN RESOURCES ESI HR416 F3PCF74195 TRANSMISSION APPLICATION SUPPO TRSBLNOP 35,088 - 35,088 30,965 4,123 - (23) 4,100
HUMAN RESOURCES ESI HR416 F3PCF74341 ISB MAINT LOADWEPI 22 - 22 19 3 - (0) 3
HUMAN RESOURCES ESI HR416 F3PCF74344 GENERATION PLANNING & DISPATCH LOADOPCO 104 - 104 88 16 - (0) 15
HUMAN RESOURCES ESI HR416 F3PCF74515 FOSSIL MAINTENANCE MANAGEMENT CAPAOPCO 193 - 193 172 21 - (0) 21
HUMAN RESOURCES ESI HR416 F3PCF74585 FOSSIL APPLICATION SUPPORT CAPAOPCO 193 - 193 172 21 - (0) 21
HUMAN RESOURCES ESI HR416 F3PCF75175 HRIS MAINTENANCE & ENHANCE EMPLOYAL 2,900 - 2,900 2,761 139 - (1) 138
HUMAN RESOURCES ESI HR416 F3PCF99180 CORP COMPLIANCE TRACKING SYS EMPLOYAL 10,419 - 10,419 9,919 500 - (3) 497
HUMAN RESOURCES ESI HR416 F3PCF99182 RECORDS MANAGEMENT RECDMGNT 7,769 - 7,769 7,071 697 - (4) 694
HUMAN RESOURCES ESI HR416 F3PCF99183 RECORDS MANAGEMENT HARD COPY C RECDMGNT 106 - 106 97 10 - - 10
HUMAN RESOURCES ESI HR416 F3PCFACALL FACILITIES SVCS- ALL COS SQFTALLC 24,255 - 24,255 21,560 2,695 - (15) 2,680
HUMAN RESOURCES ESI HR416 F3PCFANUCO FACILITIES SERVICES - ENUCO - DIRCTENU 832 - 832 832 - - - -
HUMAN RESOURCES ESI HR416 F3PCFAPEGL FACILITIES SVCS- PRES/CEO SUPT DIRECTLG 1,206 - 1,206 1,206 - - - -
HUMAN RESOURCES ESI HR416 F3PCFAPELI FACILITIES SVCS- PRES/CEO SUPT DIRCTELI 1,206 - 1,206 1,206 - - - -
HUMAN RESOURCES ESI HR416 F3PCFBM001 INFORMATION TECHNOLOGY BENCHMA ITSPENDA - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCFCPO01 CHIEF PROCUREMENT OFFICER SCPSPALL 6,116 - 6,116 5,170 946 - (5) 941
HUMAN RESOURCES ESI HR416 F3PCFCQEAI ENTERPRISE APPLICATION INTEGRA APPSUPAL 1,321 - 1,321 1,122 199 - (1) 198
HUMAN RESOURCES ESI HR416 F3PCFCQEXC EXCHANGE PCNUMALL 1,642 - 1,642 1,579 63 - (0) 62
HUMAN RESOURCES ESI HR416 F3PCFCQMVS MAINFRAME APPSMVSX 0 - 0 0 - - - -
HUMAN RESOURCES ESI HR416 F3PCFCQNTS NT SERVERS APPSWINT (0) - (0) (0) - - - -
HUMAN RESOURCES ESI HR416 F3PCFCQUNX UNIX SERVERS APPSUNIX - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCFEXETR EXECUTIVE ADVISORY SERVICES - DIRCTETR 3,733 - 3,733 3,733 - - - -
HUMAN RESOURCES ESI HR416 F3PCFF1000 FINANCIAL FORECASTING ASSTSALL 8,481 - 8,481 7,618 863 - (5) 858
HUMAN RESOURCES ESI HR416 F3PCFF1001 OCE SUPPORT ASSTSALL 573 - 573 514 58 - (0) 58
HUMAN RESOURCES ESI HR416 F3PCFF1003 BOARD SUPPORT ASSTSALL 5,018 - 5,018 4,508 511 - (3) 507
HUMAN RESOURCES ESI HR416 F3PCFIBERO OPER & MAINT OF FIBER OPTIC FIBRMREG 1,639 - 1,639 1,618 20 - (0) 20
HUMAN RESOURCES ESI HR416 F3PCFNEPDC EXECUTIVE PENSION PLAN - EPDC DIRECTVH (7,368) - (7,368) (7,368) - - - -
HUMAN RESOURCES ESI HR416 F3PCFRM106 CORP RISK MGMNT SVCS - ESI ENE LOADOPCO 186 - 186 158 28 - - 28
HUMAN RESOURCES ESI HR416 F3PCFRM107 CORP RISK MGMNT SVCS - ENTERGY DIRCTETR 1,360 - 1,360 1,360 - - - -
HUMAN RESOURCES ESI HR416 F3PCFRM108 CORP RISK MGMT SVCS-ENTERGY AS DIRECTXU 145 - 145 145 - - - -
HUMAN RESOURCES ESI HR416 F3PCFSPREG CORP STRATEGIC SVCS FOR REGUL LOADOPCO 155 - 155 132 23 - - 23
HUMAN RESOURCES ESI HR416 F3PCFT9023 ETC FIBER O&M SUPPORT DIRECT62 429 - 429 429 - - - -
HUMAN RESOURCES ESI HR416 F3PCFVARAS ADMIN SUPRT - VARIBUS CORPORAT DIRECTLG 195 - 195 195 - - - -
HUMAN RESOURCES ESI HR416 F3PCFX2815 EDMS PRODUCT LINE SUPPORT EMPLOYAL 288 - 288 274 14 - (0) 14
HUMAN RESOURCES ESI HR416 F3PCFX2850 SECRETARIAT LEGAL SUPPORT ASSTSALL 25 - 25 22 3 - (0) 3
HUMAN RESOURCES ESI HR416 F3PCFX3255 CIA CONSULTING AND MANAGEMENT ITSPENDA (0) - (0) (0) 0 - 0 0
HUMAN RESOURCES ESI HR416 F3PCFX3256 EXECUTIVE SUPPORT & BRD OF DIR ITSPENDA - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCFX3265 POWERBUILDER FRAMEWORK BASELOA APPSUPAL 26 - 26 22 4 - (0) 4
8-507
ESI HR416 F3PCFX3275 PCNUMALL 52 - 52 50 2 - (0) 2
2011 TX Rate Case
HUMAN RESOURCES WEB INFRASTRUCTURE MAINTENANCE
HUMAN RESOURCES ESI HR416 F3PCFX3290 IT BUSINESS PLANNING AND GOVER ITSPENDA 0 - 0 0 - - (0) (0)
HUMAN RESOURCES ESI HR416 F3PCFX3291 NETWORK SECURITY ASSESSMENT-DA APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCFX3295 IT STRATEGIC SOURCING & RESULT ITSPENDA 6,694 - 6,694 6,296 398 - (2) 396
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCFX3350 A/R & BILLING SUPPORT ARTRNALL 1,143 - 1,143 1,017 126 - (1) 125
Page 67 of 88
HUMAN RESOURCES ESI HR416 F3PCFX3355 Property Software Support GENLEDAL 674 - 674 638 37 - (0) 36
HUMAN RESOURCES ESI HR416 F3PCFX3450 CORPORATE REPORTING SYSTEM SUP GENLEDAL 2 - 2 2 0 - (0) 0
HUMAN RESOURCES ESI HR416 F3PCFX3620 MMIS MATERIALS MAINT MGMNT INF DIRCTESI 2 - 2 2 - - - -
HUMAN RESOURCES ESI HR416 F3PCFX3625 SUPPLY CHAIN - CDW SYSTEMS SUP SCDSPALL 20 - 20 13 7 - (0) 7
HUMAN RESOURCES ESI HR416 F3PCFX3650 WEB PAGE SUPPORT - CORPORATE EMPLOYAL 112 - 112 107 5 - (0) 5
HUMAN RESOURCES ESI HR416 F3PCFX3670 CORPORATE COMMUNICATIONS WEB S DIRCTETR 199 - 199 199 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCFX3675 BARCODING SYSTEMS SUPPORT SCDSPALL 9 - 9 6 3 - (0) 3
HUMAN RESOURCES ESI HR416 F3PCFX3690 PEARL SUPPORT APTRNALL 11 - 11 10 1 - (0) 1
HUMAN RESOURCES ESI HR416 F3PCFX3695 ATPR SUPPORT APTRNALL 291 - 291 266 26 - (0) 26
HUMAN RESOURCES ESI HR416 F3PCFX3700 OUTSOURCING RELATIONSHIP MANAG ITSPENDA 6,299 - 6,299 5,924 375 (140) (1) 233
HUMAN RESOURCES ESI HR416 F3PCFX3701 IT INFRASTRUCTURE/SHARED SERVI APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCFX3780 GENERAL LEDGER SUPPORT GENLEDAL 172 - 172 163 9 - - 9
HUMAN RESOURCES ESI HR416 F3PCFX3785 ORG JES BATS ACBM SUPPORT GENLEDAL 2 - 2 2 0 - (0) 0
HUMAN RESOURCES ESI HR416 F3PCFX3790 ESTER SUPPORT PRCHKALL 338 - 338 321 16 - (0) 16
HUMAN RESOURCES ESI HR416 F3PCFX5555 DATA WAREHOUSE TOOLS SUPPORT APPSUPAL 140 - 140 118 21 - (0) 21
HUMAN RESOURCES ESI HR416 F3PCG10345 GAS DIVISION DIRECTOR - ENOI E DIRCTENO 7,847 - 7,847 7,847 - - - -
HUMAN RESOURCES ESI HR416 F3PCG10347 GAS DIVISION DIRECTOR - EGSI E DIRECTLG 6,060 - 6,060 6,060 - - - -
HUMAN RESOURCES ESI HR416 F3PCGSL450 EGSI - 2003 GAS RATE CASE DIRECTLG 239 - 239 239 - - - -
HUMAN RESOURCES ESI HR416 F3PCH54070 OPNS OF BUSINESS DEVELOP-OPS/H SCPSPALL 1,708 - 1,708 1,444 264 - (1) 263
HUMAN RESOURCES ESI HR416 F3PCH54071 BUSINESS DEVELOPMENT - AR DIRCTEAI 1,598 - 1,598 1,598 - - - -
HUMAN RESOURCES ESI HR416 F3PCH54072 BUSINESS DEVELOPMENT - ELI DIRCTELI 1,938 - 1,938 1,938 - - - -
HUMAN RESOURCES ESI HR416 F3PCH54073 BUSINESS DEVELOPMENT - MS DIRCTEMI 1,840 - 1,840 1,840 - - - -
HUMAN RESOURCES ESI HR416 F3PCH60959 EXECUTIVE FACILITIES SERVICES DIRCTETR 4,794 - 4,794 4,794 - - - -
HUMAN RESOURCES ESI HR416 F3PCH86010 PURCHASING & CONTRACTS SUPPORT SCPSPXNC 20,757 - 20,757 16,277 4,480 - (25) 4,455
HUMAN RESOURCES ESI HR416 F3PCHABENF ENTERGY ASSET MGMT INC - BENE DIRECTXU 89,362 - 89,362 89,362 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRCALL HR SVCS- CUST SERV SUPT- ALL C EMPLOCSS 8,280 - 8,280 7,634 646 - (4) 642
HUMAN RESOURCES ESI HR416 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 19,426 - 19,426 16,696 2,730 - (15) 2,715
HUMAN RESOURCES ESI HR416 F3PCHREEIX HR SERVICES - NON-REGS NON_NUC EMPNONRG 102,215 - 102,215 102,215 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 12,935 - 12,935 12,935 - - - -
HUMAN RESOURCES ESI HR416 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 14,206 - 14,206 14,206 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRFEGL HR FOSSIL SUPPORT- EGSI (LA) DIRECTLG 129 - 129 129 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRFEGT HR FOSSIL SUPPORT- EGSI (TX) DIRECTTX 1,284 - 1,284 - 1,284 - (7) 1,277
HUMAN RESOURCES ESI HR416 F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 4,800 - 4,800 4,373 427 - (2) 425
HUMAN RESOURCES ESI HR416 F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 3,606 - 3,606 2,935 670 - (4) 666
HUMAN RESOURCES ESI HR416 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 154,608 - 154,608 147,215 7,393 - (31) 7,362
HUMAN RESOURCES ESI HR416 F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI 1,461 - 1,461 1,461 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRSEXA HR SVCS - ESI EXTERNAL AFFAIRS DIRCTESI 971 - 971 971 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRSFIN HR SVCS - ESI FINANCE AND ACCO DIRCTESI 3,236 - 3,236 3,236 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 2,555 - 2,555 2,555 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRSLEG HR SVCS - ESI LEGAL DIRCTESI 1,055 - 1,055 1,055 - - - -
HUMAN RESOURCES ESI HR416 F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 18,000 - 18,000 16,844 1,157 - (6) 1,150
HUMAN RESOURCES ESI HR416 F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN 5,267 - 5,267 4,871 396 - (2) 394
HUMAN RESOURCES ESI HR416 F3PCHTBENF BENEFITS - NON-REGULATED EMPNONRG - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCLEM103 LEGAL ENTITY MANAGEMENT - EWO DIRECTXU 144 - 144 144 - - - -
HUMAN RESOURCES ESI HR416 F3PCMCMSOM MATERIALS & CONTRACTS MGTMT SY SCMATXNU - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PCN07096 SECURITY HEIGHTENED AWARENESS DIRCTRBS 2,468 - 2,468 2,468 - - - -
HUMAN RESOURCES ESI HR416 F3PCN14999 GRAND GULF GENERAL SUPPORT DIRCTSER 1,561 - 1,561 1,561 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20424 HQ EMPLOYEE CONCERNS PROGRAM DIRCTEOI 176 - 176 176 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20520 WORK MANAGEMENT SYSTEM (WMS) M DIRCTEOI 113 - 113 113 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20521 IDEAS MAINTENANCE DIRCTEOI 381 - 381 381 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20522 PCRS MAINTENANCE DIRCTEOI 605 - 605 605 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20527 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI 2,130 - 2,130 2,130 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20528 ERD SUPPORT (MAINTENANCE) DIRCTEOI 2,894 - 2,894 2,894 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20701 ESI NUCLEAR EMPLOYEES DIRCTEOI 30,931 - 30,931 30,931 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20707 NUCLEAR FUEL MANAGEMENT - UNIT SNUCUNIT 15,522 - 15,522 15,522 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20775 PWR ALLIANCE SUPPORT - ESI DIRCTEOI 108 - 108 108 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20777 BWR ALLIANCE SUPPORT - ESI DIRCTEOI 108 - 108 108 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20780 ESI NUCLEAR EMPLOYEES - ANO DIRCTEOI 12,763 - 12,763 12,763 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20781 ESI NUCLEAR EMPLOYEES - GGNS DIRCTEOI 31,608 - 31,608 31,608 - - - -
8-508
ESI HR416 F3PCN20782 ESI NUCLEAR EMPLOYEES - RB DIRCTEOI 39,995 - 39,995 39,995 - - - -
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI HR416 F3PCN20783 ESI NUCLEAR EMPLOYEES - WF3 DIRCTEOI 15,153 - 15,153 15,153 - - - -
HUMAN RESOURCES ESI HR416 F3PCN20858 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI 11 - 11 11 - - - -
HUMAN RESOURCES ESI HR416 F3PCN26001 METHOD 001 - ANO UNIT 1 DIRCANOC 1,138 - 1,138 1,138 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCN26002 METHOD 002 - ANO UNIT 2 DIRCANOC 1,334 - 1,334 1,334 - - - -
Page 68 of 88
HUMAN RESOURCES ESI HR416 F3PCN26004 METHOD 004 - SERI DIRCTSER 654 - 654 654 - - - -
HUMAN RESOURCES ESI HR416 F3PCN26012 METHOD 012 - NUMBER OF PWRS DIRCTEOI 292 - 292 292 - - - -
HUMAN RESOURCES ESI HR416 F3PCN26013 METHOD 013 - NUMBER OF BWRS DIRCTEOI 222 - 222 222 - - - -
HUMAN RESOURCES ESI HR416 F3PCN26031 METHOD 031 - RIVER BEND DIRCTRBS 186 - 186 186 - - - -
HUMAN RESOURCES ESI HR416 F3PCN2SDOE DOE SPENT FUEL LITIGATION - ES SNUCUNIT 3,952 - 3,952 3,952 - - - -
HUMAN RESOURCES ESI HR416 F3PCN91017 Security Force on Force DIRCANOC 217 - 217 217 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCN91126 ANO INPO LOANEE DIRCANOC 2,611 - 2,611 2,611 - - - -
HUMAN RESOURCES ESI HR416 F3PCN91571 PLANT SECURITY SUPERVISION DIRCANOC 19,097 - 19,097 19,097 - - - -
HUMAN RESOURCES ESI HR416 F3PCNN5415 NUCLEAR BUSINESS OPERATIONS DIRCTENU 10,125 - 10,125 10,125 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10210 MAJOR ACCOUNTS BILLING - EAI DIRCTEAI 2,348 - 2,348 2,348 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10212 MAJOR ACCOUNTS BILLING - ELI/E CUSEGNL 1,180 - 1,180 1,180 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10213 MAJOR ACCOUNTS BILLING - EMI DIRCTEMI 1,069 - 1,069 1,069 - - - -
HUMAN RESOURCES ESI HR416 F3PCR102G2 BILLING OF CUSTOMERS-ELI (AUTO DIRCTELI 6,342 - 6,342 6,342 - - - -
HUMAN RESOURCES ESI HR416 F3PCR102GL BILLING OF CUST-EGSI/LA(OUTSID DIRECTLG 7,986 - 7,986 7,986 - - - -
HUMAN RESOURCES ESI HR416 F3PCR102GX BILLING OF CUST-TX DISC(OUTSID DIRECTTX 3,118 - 3,118 - 3,118 - (17) 3,101
HUMAN RESOURCES ESI HR416 F3PCR102N2 BILLING OF CUSTOMERS-ENOI (AUT DIRCTENO 8,143 - 8,143 8,143 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10302 REGION CUSTOMER SERVICES - SOU CUSESOUT 5,940 - 5,940 5,940 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10310 CUSTOMER RELATIONS - SOUTHERN CUSESOUT 14,410 - 14,410 14,410 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10360 CUSTOMER ACCOUNTING CUSTEGOP 4,474 - 4,474 3,857 617 - (3) 613
HUMAN RESOURCES ESI HR416 F3PCR10362 MAJOR ACCOUNTS BILLING MACCTALL 9,898 - 9,898 8,410 1,489 - (8) 1,480
HUMAN RESOURCES ESI HR416 F3PCR10367 REVENUE ASSURANCE - EMI DIRCTEMI 3,586 - 3,586 3,586 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10370 CUST ACCTG SRVS - EMI WORK ALL DIRCTEMI 1,370 - 1,370 1,370 - - - -
HUMAN RESOURCES ESI HR416 F3PCR10385 REVENUE ASSURANCE - ENOI DIRCTENO 255 - 255 255 - - - -
HUMAN RESOURCES ESI HR416 F3PCR12573 Nat'l Accts Sales & Mktg MACCTALL 3,208 - 3,208 2,725 482 - (3) 480
HUMAN RESOURCES ESI HR416 F3PCR12575 LA ECONOMIC DEVELOPMENT PROGRA CUSELGLA 22,287 - 22,287 22,287 - - - -
HUMAN RESOURCES ESI HR416 F3PCR12602 Major Accts Sales & Mktg - inc MACCTALL 8,483 - 8,483 7,207 1,276 - (8) 1,268
HUMAN RESOURCES ESI HR416 F3PCR29324 REVENUE ASSURANCE - ADM CUSTEGOP 17,174 - 17,174 14,806 2,368 - (14) 2,354
HUMAN RESOURCES ESI HR416 F3PCR40085 ENTERGY CORPORATION COMMUNICAT DIRCTETR 11,254 - 11,254 11,254 - - - -
HUMAN RESOURCES ESI HR416 F3PCR40118 UTILITY COMMUNICATIONS CUSTEGOP 7,472 - 7,472 6,442 1,030 - (6) 1,025
HUMAN RESOURCES ESI HR416 F3PCR40126 ENTERGY NEW ORLEANS COMMUNICAT DIRCTENO 2,126 - 2,126 2,126 - - - -
HUMAN RESOURCES ESI HR416 F3PCR40137 ELI+EGSI-LA COMMUNICATIONS CUSELGLA 4,826 - 4,826 4,826 - - - -
HUMAN RESOURCES ESI HR416 F3PCR40170 EOI COMMUNICATIONS DIRCTEOI 8,454 - 8,454 8,454 - - - -
HUMAN RESOURCES ESI HR416 F3PCR40171 W3 COMMUNICATIONS DIRCTEOI 1,730 - 1,730 1,730 - - - -
HUMAN RESOURCES ESI HR416 F3PCR40172 RB COMMUNICATIONS DIRCTEOI 410 - 410 410 - - - -
HUMAN RESOURCES ESI HR416 F3PCR40430 EMPLOYEE COMM (REGULATED COMPA EMPLOREG 782 - 782 731 50 - (0) 50
HUMAN RESOURCES ESI HR416 F3PCR40500 EMPLOYEE COMM (REG + UNREG COM EMPLOYAL 7,430 - 7,430 7,074 357 - (2) 355
HUMAN RESOURCES ESI HR416 F3PCR40520 FOSSIL COMMUNICATIONS CAPAOPCO 1,485 - 1,485 1,325 161 - (1) 160
HUMAN RESOURCES ESI HR416 F3PCR53013 BATON ROUGE LEAD CSM - ESI CUSESOUT 5,045 - 5,045 5,045 - - - -
HUMAN RESOURCES ESI HR416 F3PCR53095 HEADQUARTER'S CREDIT & COLLECT CUSTEGOP 25,497 - 25,497 21,982 3,515 - (20) 3,496
HUMAN RESOURCES ESI HR416 F3PCR53291 ESI REMITTANCE PROCESSING CUSEOPCO 16,488 - 16,488 14,058 2,430 - (14) 2,416
HUMAN RESOURCES ESI HR416 F3PCR56136 BUSINESS OFFICE STUDY - ENOI DIRCTENO 278 - 278 278 - - - -
HUMAN RESOURCES ESI HR416 F3PCR56241 BILLING & PAYMENT SOLUTIONS - DIRCTELI 109 - 109 109 - - - -
HUMAN RESOURCES ESI HR416 F3PCR57265 INTERVAL BILLING DATA - ESI CUSEOPCO 7,050 - 7,050 6,011 1,039 - (6) 1,033
HUMAN RESOURCES ESI HR416 F3PCR73320 SYSTEM DEVELOP & PROJ MGMT CUSTEGOP 11,800 - 11,800 10,173 1,627 - (9) 1,617
HUMAN RESOURCES ESI HR416 F3PCR73322 CUSTOMER BILLING OPERATIONS AD CUSTEGOP 2,793 - 2,793 2,408 385 - (2) 383
HUMAN RESOURCES ESI HR416 F3PCR73323 FIELD METER READING SUPPORT A CUSTEGOP 18,538 - 18,538 15,982 2,556 - (14) 2,541
HUMAN RESOURCES ESI HR416 F3PCR73326 CUSTOMER SERVICE CENTER SUPPOR CUSTCALL 39,447 - 39,447 35,093 4,354 - (25) 4,330
HUMAN RESOURCES ESI HR416 F3PCR73328 FIELD METER READING SUPPORT - DIRCTEAI 2,045 - 2,045 2,045 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73330 FIELD METER READING - ELI DIRCTELI 1,491 - 1,491 1,491 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73332 FIELD METER READING - ENOI DIRCTENO 953 - 953 953 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73333 FIELD CREDIT & COLLECTIONS - S CUSESOUT 210 - 210 210 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73337 INTERVAL BILLING DATA - ELI DIRCTELI 160 - 160 160 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73338 INTERVAL BILLING DATA - ENOI DIRCTENO 159 - 159 159 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73345 QUICK PAYMENT CENTER ADM CUSEOPCO 3,327 - 3,327 2,837 490 - (3) 487
HUMAN RESOURCES ESI HR416 F3PCR73350 LOAD RESEARCH - EAI DIRCTEAI 17 - 17 17 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73351 INTERVAL BILLING DATA - EMI DIRCTEMI 302 - 302 302 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73374 Jackson Customer Service Cente CUSTCALL 67,524 - 67,524 60,071 7,453 - (42) 7,411
HUMAN RESOURCES ESI HR416 F3PCR73380 CREDIT SYSTEMS CUSTEGOP 19,607 - 19,607 16,904 2,703 - (15) 2,688
HUMAN RESOURCES ESI HR416 F3PCR73381 CUSTOMER SVC CNTR CREDIT DESK CUSTEGOP 12,346 - 12,346 10,644 1,702 - (10) 1,693
8-509
ESI HR416 F3PCR73382 CUSTCALL 75,131 - 75,131 66,838 8,293 - (47) 8,246
2011 TX Rate Case
HUMAN RESOURCES West Monroe Customer Service C
HUMAN RESOURCES ESI HR416 F3PCR73390 CUSTOMER SVS CTL - ENTERGY BUS CUSTEGOP 17,665 - 17,665 15,230 2,436 - (14) 2,422
HUMAN RESOURCES ESI HR416 F3PCR73400 FIELD METER READING -TX DISTRI DIRECTTX 3,158 - 3,158 - 3,158 - (18) 3,140
HUMAN RESOURCES ESI HR416 F3PCR73401 FIELD METER READING - EGSI -LA DIRECTLG 1,504 - 1,504 1,504 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCR73403 CUSTOMER ISSUE RESOLUTION - ES CUSTEGOP 172 - 172 148 24 - - 24
Page 69 of 88
HUMAN RESOURCES ESI HR416 F3PCR73408 REV ASSURANCE EGSI - LA DIRECTLG 2,920 - 2,920 2,920 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73411 REV ASSURANCE - ELI DIRCTELI 3,576 - 3,576 3,576 - - - -
HUMAN RESOURCES ESI HR416 F3PCR73412 MANAGE PERFORMANCE MEASURE & C CUSEOPCO 5,236 - 5,236 4,464 772 - (4) 767
HUMAN RESOURCES ESI HR416 F3PCR80000 ETR Corporation External Affai DIRCTETR 2,959 - 2,959 2,959 - - - -
HUMAN RESOURCES ESI HR416 F3PCR80002 STRAT COMM PLANNING - EWO DIRCTEEI (219) - (219) (219) - - - -
HUMAN RESOURCES ESI HR416 F3PCR80010 ADVERTISING - ETR CORP DIRCTETR 1,667 - 1,667 1,667 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCR80015 ADVERTISING - UTILITY CUSTEGOP 773 - 773 667 107 - (1) 106
HUMAN RESOURCES ESI HR416 F3PCR80024 GGNS COMMUNICATIONS DIRCTEOI 1,584 - 1,584 1,584 - - - -
HUMAN RESOURCES ESI HR416 F3PCRCCS03 CCS SYSTEM SUPPORT CUSEGXTX 20,562 - 20,562 20,562 - - - -
HUMAN RESOURCES ESI HR416 F3PCRJRACA Major Accts Sales & Mktg - EAI DIRCTEAI 2,326 - 2,326 2,326 - - - -
HUMAN RESOURCES ESI HR416 F3PCRJRACG Major Accts Sales & Mktg -EGS- DIRECTLG 4,119 - 4,119 4,119 - - - -
HUMAN RESOURCES ESI HR416 F3PCRJRACL Major Accts Sales & Mktg - ELL DIRCTELI 3,903 - 3,903 3,903 - - - -
HUMAN RESOURCES ESI HR416 F3PCRJRACM Major Accts Sales & Mktg - EMI DIRCTEMI 2,012 - 2,012 2,012 - - - -
HUMAN RESOURCES ESI HR416 F3PCRJRACT Major Accts Sales & Mktg - EGS DIRECTTX 3,892 - 3,892 - 3,892 - (22) 3,870
HUMAN RESOURCES ESI HR416 F3PCRM1005 RISK MGMT ENTERGY CORP DIRCTETR 105 - 105 105 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM1008 ELL FOSSIL DIRCTELI 1,074 - 1,074 1,074 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM1010 ENOI FOSSIL DIRCTENO 146 - 146 146 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM1016 AUDIT ESI HUMAN RESOURCES EMPLOYAL 2,178 - 2,178 2,073 105 - (1) 104
HUMAN RESOURCES ESI HR416 F3PCRM1021 AUDIT ESI INFORMATION TECHNO DIRCTESI 14 - 14 14 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM1024 AUDIT ESI SUPPLY CHAIN SCPSPALL 1,994 - 1,994 1,686 309 - (2) 307
HUMAN RESOURCES ESI HR416 F3PCRM1027 AUDIT ESI FOSSIL PLANT OPERA CAPAOPCO 761 - 761 679 82 - (1) 82
HUMAN RESOURCES ESI HR416 F3PCRM1030 AUDIT ENTERGY ARKANSAS-PRES/ DIRCTEAI 193 - 193 193 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM1032 AUDIT ENTERGY LOUISIANA-PRES DIRCTELI 41 - 41 41 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM1035 AUDIT ENTERGY OPERATIONS NUC DIRCTEOI 1,707 - 1,707 1,707 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM1041 AUDIT SVCS - NUCLEAR BUSINESS DIRECT14 804 - 804 804 - - - -
HUMAN RESOURCES ESI HR416 F3PCRM2027 RISK MGMT ESI FOSSIL PLANT O CAPAOPCO 2,189 - 2,189 1,953 237 - (1) 235
HUMAN RESOURCES ESI HR416 F3PCRMSTAR STARS MAINTENANCE PLLOSSAL 1,023 - 1,023 851 172 - (1) 171
HUMAN RESOURCES ESI HR416 F3PCRNTACA Nat'l Accts Sales & Mktg - EAI DIRCTEAI 1,950 - 1,950 1,950 - - - -
HUMAN RESOURCES ESI HR416 F3PCRNTACG Nat'l Accts Sales & Mktg - EGS DIRECTLG 1,950 - 1,950 1,950 - - - -
HUMAN RESOURCES ESI HR416 F3PCRNTACL Nat'l Accts Sales & Mktg - ELL DIRCTELI 1,988 - 1,988 1,988 - - - -
HUMAN RESOURCES ESI HR416 F3PCRNTACM Nat'l Accts Sales & Mktg - EMI DIRCTEMI 1,404 - 1,404 1,404 - - - -
HUMAN RESOURCES ESI HR416 F3PCRNTACN Nat'l Accts Sales & Mktg - ENO DIRCTENO 252 - 252 252 - - - -
HUMAN RESOURCES ESI HR416 F3PCSAFEOM SAFETY AND ENVIROMENTAL O&M CH EMPLOYAL 10,460 - 10,460 9,958 502 - (3) 499
HUMAN RESOURCES ESI HR416 F3PCSCSCOR SUPPLY CHAIN OPERATIONS REFERE SCPSPXNC 122 - 122 96 26 - - 26
HUMAN RESOURCES ESI HR416 F3PCSYSAGR SYSTEM AGREEMENT-2001 CUSEOPCO 25,877 - 25,877 22,063 3,814 - (21) 3,792
HUMAN RESOURCES ESI HR416 F3PCSYSRAF SYSTEM REGULATORY AFFAIRS-FEDE LOADOPCO 19,088 - 19,088 16,239 2,850 - (16) 2,834
HUMAN RESOURCES ESI HR416 F3PCSYSRAS SYSTEM REGULATORY AFFAIRS-STAT CUSTEGOP 24,082 - 24,082 20,762 3,320 - (18) 3,302
HUMAN RESOURCES ESI HR416 F3PCT10322 SOUTHERN FRANCHISE DISTR OPER CUSESOUT 271 - 271 271 - - - -
HUMAN RESOURCES ESI HR416 F3PCT10395 CLAIMS MANAGEMENT - EAI DIRCTEAI 3,071 - 3,071 3,071 - - - -
HUMAN RESOURCES ESI HR416 F3PCT10397 CLAIMS MANAGEMENT - EMI DIRCTEMI 2,725 - 2,725 2,725 - - - -
HUMAN RESOURCES ESI HR416 F3PCT10398 CLAIMS MANGEMENT - ENOI Electr DIRCTENO 1,722 - 1,722 1,722 - - - -
HUMAN RESOURCES ESI HR416 F3PCT10399 CLAIMS MANAGEMENT - EGSL Elect DIRECTLG 2,104 - 2,104 2,104 - - - -
HUMAN RESOURCES ESI HR416 F3PCT10400 CLAIMS MANAGEMENT - ETI Texas DIRECTTX 1,878 - 1,878 - 1,878 - (10) 1,868
HUMAN RESOURCES ESI HR416 F3PCT10465 CLAIMS MANAGEMENT - ELL DIRCTELI 2,485 - 2,485 2,485 - - - -
HUMAN RESOURCES ESI HR416 F3PCT15470 OPNS INTERCONNECTION AGREEMENT TRSBLNOP 6,074 - 6,074 5,360 714 - (4) 709
HUMAN RESOURCES ESI HR416 F3PCT29320 SKILLS TRAINING CUST SERV- HE CUSEOPCO 11,169 - 11,169 9,523 1,646 - (9) 1,637
HUMAN RESOURCES ESI HR416 F3PCT29400 OPERATIONS SAFETY - HEADQUARTE CUSTEGOP 7,962 - 7,962 6,865 1,098 - (6) 1,092
HUMAN RESOURCES ESI HR416 F3PCT53062 TRANSPORTATION SERVICES VEHCLALL 25,577 - 25,577 22,438 3,139 (3,126) - 13
HUMAN RESOURCES ESI HR416 F3PCT53070 OPN T/D SYSTEM PERFORMANCE CUSEOPCO 14,742 - 14,742 12,569 2,173 - (12) 2,160
HUMAN RESOURCES ESI HR416 F3PCT53085 OPN MGR ENVIRONMENTAL MGMT CUSEOPCO 6,173 - 6,173 5,263 910 - (5) 905
HUMAN RESOURCES ESI HR416 F3PCT53086 ENVIRONMENTAL SUPPORT - EAI DIRCTEAI 125 - 125 125 - - - -
HUMAN RESOURCES ESI HR416 F3PCT53130 OPN MGR CLAIMS MANAGEMENT CUSTEGOP 4,639 - 4,639 3,999 640 - (4) 636
HUMAN RESOURCES ESI HR416 F3PCT53250 ENVIRN MGMNT TRANS SUPPORT - E TRSBLNOP 2,534 - 2,534 2,236 298 - (2) 296
HUMAN RESOURCES ESI HR416 F3PCT53251 ENVIRN MGMT TRANSMISSION SUPP DIRCTEAI 5 - 5 5 - - - -
HUMAN RESOURCES ESI HR416 F3PCT54052 Trans Regulatory Support/Polic TRSBLNOP 14,382 - 14,382 12,692 1,690 - (10) 1,680
HUMAN RESOURCES ESI HR416 F3PCT54065 OPNS OF PURCHASING & CONT-DCS SCMATRAN 2 - 2 2 0 - (0) 0
HUMAN RESOURCES ESI HR416 F3PCTDAM02 ASSET PLANNING & MANAGMENT - L CUSTELLA 107 - 107 107 - - - -
HUMAN RESOURCES ESI HR416 F3PCTDAMAG DAMAGE CLAIMS OF ENTERGY PROPE CUSTEGOP 234 - 234 202 32 - - 32
HUMAN RESOURCES ESI HR416 F3PCTDCA01 MANAGE BUDGETS - ESI CUSEOPCO 2,798 - 2,798 2,386 412 - (2) 410
8-510
ESI HR416 F3PCTDCA02 CUSTELLA 1,956 - 1,956 1,956 - - - -
2011 TX Rate Case
HUMAN RESOURCES MANAGE BUDGET - LOUISIANA ALL
HUMAN RESOURCES ESI HR416 F3PCTDDS07 DISTRIBUTION STANDARDS - ESI-A CUSEOPCO 1,398 - 1,398 1,192 206 - (1) 205
HUMAN RESOURCES ESI HR416 F3PCTDDS23 TRANSPORTATION - ENOI DIRCTENO 3,992 - 3,992 3,992 - - - -
HUMAN RESOURCES ESI HR416 F3PCTDDS24 TRANSPORTATION- ELI DIRCTELI 14,166 - 14,166 14,166 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCTDDS26 CUSTOMER SERVICE SUPPORT - O&M CUSTEGOP 19,494 - 19,494 16,806 2,688 - (15) 2,672
Page 70 of 88
HUMAN RESOURCES ESI HR416 F3PCTDOR01 OUTAGE RESPONSE CUSTEGOP 8,255 - 8,255 7,117 1,138 - 72 1,210
HUMAN RESOURCES ESI HR416 F3PCTDPM01 SYS SERV PROJECT MANAGEMENT - CUSEOPCO (78) - (78) (66) (11) - 2 (10)
HUMAN RESOURCES ESI HR416 F3PCTDPQ01 DISTR POWER QUALITY ESI CUSEOPCO 1,163 - 1,163 991 171 - (1) 170
HUMAN RESOURCES ESI HR416 F3PCTDS010 PROCESS & SKILLS TRAINING ADMI EMPLFRAN 11,006 - 11,006 9,459 1,547 - (9) 1,538
HUMAN RESOURCES ESI HR416 F3PCTDTR02 SKILLS TRAINING - ARKANSAS DIRCTEAI 3,355 - 3,355 3,355 - - - -
HUMAN RESOURCES ESI HR416 F3PCTDTR03 SKILLS TRAINING - EMI DIRCTEMI 3,422 - 3,422 3,422 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCTDTR06 SKILLS TRAINING - EGSI TX DIRECTTX 2,515 - 2,515 - 2,515 - (14) 2,500
HUMAN RESOURCES ESI HR416 F3PCTDTR07 SKILLS TRAINING - EGSI LA DIRECTLG 1,333 - 1,333 1,333 - - - -
HUMAN RESOURCES ESI HR416 F3PCTDTR08 SKILLS TRAINING - LOUISIANA EL DIRCTELI 2,820 - 2,820 2,820 - - - -
HUMAN RESOURCES ESI HR416 F3PCTDTR09 SKILLS TRAINING - ENOI ELECTRI DIRCTENO 1,701 - 1,701 1,701 - - - -
HUMAN RESOURCES ESI HR416 F3PCTDVM01 VEGETATION MANAGMENT - ESI CUSEOPCO 5,261 - 5,261 4,486 775 - (4) 771
HUMAN RESOURCES ESI HR416 F3PCTDVM02 VEGETATION MGMT - LOUISIANA AL CUSTELLA 2,104 - 2,104 2,104 - - - -
HUMAN RESOURCES ESI HR416 F3PCTJTUSE JOINT USE WITH 3RD PARTIES - A CUSEOPCO 2,904 - 2,904 2,476 428 - (2) 425
HUMAN RESOURCES ESI HR416 F3PCTTDS09 TRANSMISSION LINES O&M EXP - DIRCTELI 1,147 - 1,147 1,147 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS11 TRANSMISSION LINES O&M EXP - DIRCTENO 218 - 218 218 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS12 TRANSMISSION LINES O&M EXPENS TRALINOP 11,946 - 11,946 10,157 1,790 - (10) 1,780
HUMAN RESOURCES ESI HR416 F3PCTTDS15 Transmission Lines O&M EGS LA DIRECTLG 341 - 341 341 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS17 Substation Maintenance EGSI LA DIRECTLG 2,117 - 2,117 2,117 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS20 SUBSTATION MAINTENANCE TRASUBOP 15,090 - 15,090 13,526 1,563 - (8) 1,556
HUMAN RESOURCES ESI HR416 F3PCTTDS21 SUBSTATION/SYSTEM PROT MAINT - DIRCTELI 2,521 - 2,521 2,521 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS24 SUBSTATION/SYSTEM PROT MAINT - DIRCTENO 1,629 - 1,629 1,629 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS29 DISTRIBUTION O&M EXPENSE -ELI DIRCTELI 3,977 - 3,977 3,977 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS30 DISTRIBUTION O&M EXPENSE -EGSI DIRECTLG 4,842 - 4,842 4,842 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS31 DISTRIBUTION O&M EXPENSE - ENO DIRCTENO 3,646 - 3,646 3,646 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS38 TRANSMISSION O&M MGMT/SUPPORT TRSBLNOP 75,117 - 75,117 66,291 8,826 - (49) 8,777
HUMAN RESOURCES ESI HR416 F3PCTTDS46 DISTRIBUTION O&M EXP - METRO E CUSEMETR 13,257 - 13,257 13,257 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS47 DISTR O&M EXPENSE - LOUISIANA CUSTELLA 37,003 - 37,003 37,003 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS51 TRANSMISSION OPERATIONS EAI DIRCTEAI 243 - 243 243 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS52 Transmission Operations EGS LA DIRECTLG 11,358 - 11,358 11,358 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS53 TRANSMISSION OPERATIONS ELI DIRCTELI 15,012 - 15,012 15,012 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS54 TRANSMISSION OPERATIONS - EMI DIRCTEMI 166 - 166 166 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS55 TRANSMISSION OPERATIONS ENOI DIRCTENO 9,874 - 9,874 9,874 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS56 Transmission Operations TEXAS DIRECTTX 11,623 - 11,623 - 11,623 - (65) 11,557
HUMAN RESOURCES ESI HR416 F3PCTTDS71 TRANSMISSION MANAGEMENT/SUPPOR DIRCTEAI 2,630 - 2,630 2,630 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS72 Transmission Mgt/Support EGS L DIRECTLG 527 - 527 527 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS73 TRANSMISSION MANAGEMENT/SUPPOR DIRCTELI 337 - 337 337 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS74 TRANSMISSION MANAGEMENT/SUPPOR DIRCTEMI 1,389 - 1,389 1,389 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS75 TRANSMISSION MANAGEMENT/SUPPOR DIRCTENO 239 - 239 239 - - - -
HUMAN RESOURCES ESI HR416 F3PCTTDS76 Transmission Mgt/Support TEXAS DIRECTTX 2,186 - 2,186 - 2,186 - (9) 2,177
HUMAN RESOURCES ESI HR416 F3PCTWCOMP WORKER'S COMPENSATION CLAIMS COMCLAIM 6,006 - 6,006 5,521 485 - (3) 482
HUMAN RESOURCES ESI HR416 F3PCTXEMHI EWO MARKETING HOLDING INC - T DIRECT4L 1,064 - 1,064 1,064 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXEPGO TAX SUPPORT FOR ENTERGY POWER DIRECT8G 4,702 - 4,702 4,702 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXII2L ETR INTL INVESTMENT NO2 LLC-TA DIRECT22 102 - 102 102 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXIP2L ENTERGY NUC INDIAN POINT 2 LLC DIRCTENU 870 - 870 870 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXIP3L ENT NUC INDIAN POINT3 LLC - T DIRECT77 213 - 213 213 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXNFPL ENTERGY NUCLEAR FITZPATRICK-TA DIRECT78 2,199 - 2,199 2,199 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXNHC3 ENTERGY NUCLEAR HOLDING CO3-TA DIRECT14 811 - 811 811 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXNNY1 ENTERGY NUCLEAR NY INVEST I-TA DIRCTENU 145 - 145 145 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXNOPI ENTERGY NUCLEAR OPERATIONS-TAX DIRCTENU 204 - 204 204 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXNVIC ENTERGY NUC VERMONT INVEST CO- DIRECT14 1,077 - 1,077 1,077 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXNVYL ENTERGY NUC VERMONT YANKEE LLC DIRECT72 1,501 - 1,501 1,501 - - - -
HUMAN RESOURCES ESI HR416 F3PCTXPDCV EAM - Tax Services DIRECTXU 1,950 - 1,950 1,950 - - - -
HUMAN RESOURCES ESI HR416 F3PCUD99-2 GORDON SUIT DIRCTENO 113 - 113 113 - - - -
HUMAN RESOURCES ESI HR416 F3PCW10227 ENVIRONMENTAL SUPPORT - TX DIRECTTX 2,609 - 2,609 - 2,609 - (15) 2,595
HUMAN RESOURCES ESI HR416 F3PCW14171 TRAINING DEVELOPMENT CAPAOPCO 9,292 - 9,292 8,287 1,005 - (6) 999
HUMAN RESOURCES ESI HR416 F3PCW14172 SAFETY GROUP SERVICES CAPAOPCO 20,735 - 20,735 18,493 2,242 - (13) 2,229
HUMAN RESOURCES ESI HR416 F3PCW15822 RESOURCE PLANNING COORDINATOR LOADOPCO 1,919 - 1,919 1,632 286 - (2) 285
HUMAN RESOURCES ESI HR416 F3PCW15830 SYSTEM GENERATION PLANNING LOADOPCO 24,087 - 24,087 20,491 3,596 - (20) 3,576
HUMAN RESOURCES ESI HR416 F3PCW15840 PLANNING MODELING & ANALYSIS G LOADOPCO 4,213 - 4,213 3,584 629 - (3) 626
8-511
ESI HR416 F3PCW18100 CAPXCOPC 17,447 - 17,447 15,063 2,384 - (13) 2,371
2011 TX Rate Case
HUMAN RESOURCES OPNS-GAS SUPPLY
HUMAN RESOURCES ESI HR416 F3PCW18200 OPNS-OIL SUPPLY OWNISFI 2,164 - 2,164 2,164 - - - -
HUMAN RESOURCES ESI HR416 F3PCW18300 OPNS-COAL SUPPLY COALARGS 11,167 - 11,167 11,167 - - - -
HUMAN RESOURCES ESI HR416 F3PCW19501 WHOLESALE PURCHASING & SALES LOADOPCO 22,344 - 22,344 19,008 3,336 - (19) 3,317
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PCW19510 ENERGY MANAGEMENT OPERATIONS LOADOPCO 28,693 - 28,693 24,409 4,284 - (23) 4,260
Page 71 of 88
HUMAN RESOURCES ESI HR416 F3PCW19511 ENERGY MANAGEMENT OPERATIONS P LOADOPCO 20,684 - 20,684 17,596 3,088 - (18) 3,070
HUMAN RESOURCES ESI HR416 F3PCW19512 ENERGY MGMT - FUEL & ENERGY AN LOADOPCO 13,097 - 13,097 11,142 1,955 - (11) 1,944
HUMAN RESOURCES ESI HR416 F3PCW29607 POWER SYSTEM ACCOUNTING LOADWEPI 6,986 - 6,986 5,951 1,036 - (6) 1,029
HUMAN RESOURCES ESI HR416 F3PCW29608 TRANSMISSION POWER SYSTEM OPER LOADOPCO 233,852 - 233,852 198,939 34,912 - (196) 34,716
HUMAN RESOURCES ESI HR416 F3PCW29616 TRANS POWER SYS OPERATIONS - L DIRCTELI 3,448 - 3,448 3,448 - - - -
HUMAN RESOURCES ESI HR416 F3PCW36535 MANAGER OF COST CONTROL AND AN CAPAOPCO 15,896 - 15,896 14,178 1,719 - (10) 1,709
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PCW36555 PURCHASING & CONTRACTS SUPPORT SCFSPALL 17,191 - 17,191 14,717 2,474 (1,123) (8) 1,343
HUMAN RESOURCES ESI HR416 F3PCW54035 VICE PRESIDENT OF ENERGY MANAG LOADOPCO (207) - (207) (176) (31) - 1 (30)
HUMAN RESOURCES ESI HR416 F3PCW55555 VP FOSSIL GENERATION CAPAOPCO 8,255 - 8,255 7,362 892 - (5) 887
HUMAN RESOURCES ESI HR416 F3PCW58030 ENVIRONMENTAL SUPPORT - AR DIRCTEAI 8,275 - 8,275 8,275 - - - -
HUMAN RESOURCES ESI HR416 F3PCW58040 ENVIRONMENT SUPPORT - MS DIRCTEMI 5,859 - 5,859 5,859 - - - -
HUMAN RESOURCES ESI HR416 F3PCW58050 ENVIRONMENTAL SUPPORT - ELI E CUSTELLA 10,098 - 10,098 10,098 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0010 GENERATION ASSETS MANAGEMENT CAPAOPCO 5,081 - 5,081 4,531 549 - (3) 546
HUMAN RESOURCES ESI HR416 F3PCWE0020 MGR - Business Processes CAPAOPCO 6,155 - 6,155 5,490 665 - (4) 662
HUMAN RESOURCES ESI HR416 F3PCWE0023 MP&C - PLANT OPS ARK DIRCTEAI 1,661 - 1,661 1,661 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0024 MP&C - PLANT OPS LA DIRCTELI 2,269 - 2,269 2,269 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0025 MP&C - PLANT OPS MISS DIRCTEMI 1,699 - 1,699 1,699 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0026 MP&C - PLANT OPS NOPSI DIRCTENO 733 - 733 733 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0027 MP&C - PLANT OPS EGSI LOADTXLG 1,569 - 1,569 880 689 - (4) 685
HUMAN RESOURCES ESI HR416 F3PCWE0031 EGSI - ENGIN & TECH SUPPORT DIRECTLG 2,934 - 2,934 2,934 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0034 DIRECTOR - PLANT SUPPORT CAPAOPCO 3,086 - 3,086 2,752 334 - (2) 332
HUMAN RESOURCES ESI HR416 F3PCWE0035 MANAGER - BUSINESS SUPPORT CAPAOPCO 18,892 - 18,892 16,850 2,042 - (12) 2,030
HUMAN RESOURCES ESI HR416 F3PCWE0046 PLANT SUPPORT SERVICES - BIG C ASSTTXLG 1,164 - 1,164 674 490 - (3) 488
HUMAN RESOURCES ESI HR416 F3PCWE0057 BRAO & TECH SUPPORT ROUTINE/DI DIRECTLG 2,329 - 2,329 2,329 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0063 EMO APPLICATION SUPPORT LOADOPCO 83 - 83 70 12 - (0) 12
HUMAN RESOURCES ESI HR416 F3PCWE0064 LONG TERM ENERGY LOADOPCO 5,665 - 5,665 4,819 846 - (5) 840
HUMAN RESOURCES ESI HR416 F3PCWE0070 PURCHASING SUPPORT (L BUUCK) DIRECTLG 107 - 107 107 - - - -
HUMAN RESOURCES ESI HR416 F3PCWE0073 FOSSIL INFORMATION TECHNOLOGY CAPAOPCO 9,287 - 9,287 8,283 1,004 - (5) 999
HUMAN RESOURCES ESI HR416 F3PCWE0092 EMS OPERATIONS & MAINTENANCE S LOADOPCO 13,068 - 13,068 11,117 1,951 - (11) 1,940
HUMAN RESOURCES ESI HR416 F3PCWE0125 Six Sigma Operations_SR8 LOADOPCO 5,704 - 5,704 4,853 852 - (5) 847
HUMAN RESOURCES ESI HR416 F3PCWE0133 EMO INFORMATION TECHNOLOGY SUP LOADOPCO 2,449 - 2,449 2,084 366 - (2) 364
HUMAN RESOURCES ESI HR416 F3PCWE0140 EMO REGULATORY AFFAIRS LOADOPCO 8,826 - 8,826 7,508 1,318 - (8) 1,310
HUMAN RESOURCES ESI HR416 F3PCWE0200 E&C Technical Support-SU1 CAPAOPCO 22,341 - 22,341 19,925 2,415 - (12) 2,403
HUMAN RESOURCES ESI HR416 F3PCWE0268 ENVIRONMENTAL SUPPORT-DIRECTOR CAPAOPCO 4,525 - 4,525 4,036 489 - (3) 486
HUMAN RESOURCES ESI HR416 F3PCWE0288 VP POWER PLANT OPS CAPAOPCO 3,685 - 3,685 3,286 398 - (2) 396
HUMAN RESOURCES ESI HR416 F3PCWE0289 DIRECTOR - BUSINESS SERVICE CAPAOPCO 5,084 - 5,084 4,534 550 - (3) 546
HUMAN RESOURCES ESI HR416 F3PCWEC601 ENVIRONMENTAL SERVICES ADMINIS CAPAOPCO 3,884 - 3,884 3,464 420 - (2) 418
HUMAN RESOURCES ESI HR416 F3PCWEC680 WASTE PROGRAMS - FOSSIL CAPAOPCO 1,506 - 1,506 1,343 163 - (1) 162
HUMAN RESOURCES ESI HR416 F3PCWEC685 AIR PROGRAMS FOSSIL CAPAOPCO 3,430 - 3,430 3,060 371 - (2) 369
HUMAN RESOURCES ESI HR416 F3PCWEC686 WATER PROGRAMS - FOSSIL CAPAOPCO 301 - 301 269 33 - - 33
HUMAN RESOURCES ESI HR416 F3PCWEC687 RESPONSE PROGRAMS - FOSSIL CAPAOPCO 1,740 - 1,740 1,552 188 - (1) 187
HUMAN RESOURCES ESI HR416 F3PCWEC688 CONTINUOUS AIR EMISSION MONITO CAPAOPCO 5,306 - 5,306 4,733 574 - (3) 570
HUMAN RESOURCES ESI HR416 F3PCWS0327 SAIC LABOR CHARGES TO PMDC CAPAOPCO 280 - 280 250 30 - (0) 30
HUMAN RESOURCES ESI HR416 F3PCZGASAG GAS ADMINISTRATIVE CUSGOPCO 11,934 - 11,934 11,934 - - - -
HUMAN RESOURCES ESI HR416 F3PCZGASVP GAS OPERATIONS ESI VP MANAGEME CUSGOPCO 301 - 301 301 - - - -
HUMAN RESOURCES ESI HR416 F3PCZU1571 EGSI TX FUEL RELATED MATTERS DIRECTTX 700 - 700 - 700 - - 700
HUMAN RESOURCES ESI HR416 F3PCZU1603 LP&L/LPSC EARNINGS REVIEW DOC DIRCTELI 125 - 125 125 - - - -
HUMAN RESOURCES ESI HR416 F3PP1CDETR Corp Dvlpmnt - Entergy Corp DIRCTETR 7,452 - 7,452 7,452 - - - -
HUMAN RESOURCES ESI HR416 F3PP1E2EPM End-to-End Process Mgmnt LVLSVCAL 5,969 - 5,969 5,395 574 - (4) 570
HUMAN RESOURCES ESI HR416 F3PP33SCAR Storm Cost Accounting Readines CUSEOPCO 292 - 292 249 43 - - 43
HUMAN RESOURCES ESI HR416 F3PP4R9885 FORCE ON FORCE EXERCISE DIRECT72 1,247 - 1,247 1,247 - - - -
HUMAN RESOURCES ESI HR416 F3PP4R9886 TRITIUM DETECTION INVESTIGATIO DIRECT72 10,614 - 10,614 10,614 - - - -
HUMAN RESOURCES ESI HR416 F3PP6H0PAL Direct Support to Pa isades DIRECTNA 6,326 - 6,326 6,326 - - - -
HUMAN RESOURCES ESI HR416 F3PP6HHOST ENNE Hosting/server support/SO DIRCTENU 661 - 661 661 - - - -
HUMAN RESOURCES ESI HR416 F3PP6HINDS Indus Passport DIRCTENU 1,527 - 1,527 1,527 - - - -
HUMAN RESOURCES ESI HR416 F3PP6HSPES IP2 / IP3 SPEDES Perm t DIRCTENU 995 - 995 995 - - - -
HUMAN RESOURCES ESI HR416 F3PPADSENI Analytic/Decision Support-ENI DIRCTENU 10,496 - 10,496 10,496 - - - -
HUMAN RESOURCES ESI HR416 F3PPADSENT Analytic/Decision Support-Ente ASSTSALL 8,238 - 8,238 7,399 838 - (5) 833
HUMAN RESOURCES ESI HR416 F3PPADSREG Analytic/Decision Support-Util ASSTSREG 4,424 - 4,424 3,763 660 - (4) 656
8-512
ESI HR416 F3PPAMIEXN DIRCTENO (694) - (694) (694) - - - -
2011 TX Rate Case
HUMAN RESOURCES AMI Pilot ENO A&G Exp non-incr
HUMAN RESOURCES ESI HR416 F3PPAMISTG AMI Strategy Expense CUSEOPCO 6,443 - 6,443 5,493 950 - (5) 945
HUMAN RESOURCES ESI HR416 F3PPBLANCO Project White DIRCTETR 3,257 - 3,257 3,257 - - - -
HUMAN RESOURCES ESI HR416 F3PPCAO001 Chief Administrative Officer ASSTSALL 9,025 - 9,025 8,107 918 - (4) 915
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PPCCS010 Climate Consulting Services ASSTSALL 3,344 - 3,344 3,004 340 - (2) 338
Page 72 of 88
HUMAN RESOURCES ESI HR416 F3PPCOO001 CHIEF OPERATING OFFICER ASSTSALL 4,943 - 4,943 4,440 503 - (2) 501
HUMAN RESOURCES ESI HR416 F3PPCPLITL 2009 Fall Lighting Campaign EL DIRCTELI 163 - 163 163 - - - -
HUMAN RESOURCES ESI HR416 F3PPCPMUTL CORPORATE PERFORMANCE MGMT UTL EMPXRTNC 167 - 167 152 15 - - 15
HUMAN RESOURCES ESI HR416 F3PPCRENEW Cooper Contract Renewal DIRECT7T 1,331 - 1,331 1,331 - - - -
HUMAN RESOURCES ESI HR416 F3PPCYBERV Cyber Vulnerabi ity Assessment LOADOPCO 214 - 214 182 32 - - 32
HUMAN RESOURCES ESI HR416 F3PPD10115 Dist Work Mgmt O&M-DIS/DSS/ADS CUSTEGOP 2,845 - 2,845 2,453 392 - (2) 390
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PPD10116 Dist Work Mgmt O&M-LAMP Street CUSEOPCO 4 - 4 3 1 - (0) 1
HUMAN RESOURCES ESI HR416 F3PPD10119 Dist Work Mgmt O&M-CTS Contrac CUSTEGOP 423 - 423 365 58 - (0) 58
HUMAN RESOURCES ESI HR416 F3PPD10120 Dist Oper Appl O&M-AM/FM Suppo CUSTEGOP 3,188 - 3,188 2,749 440 - (2) 437
HUMAN RESOURCES ESI HR416 F3PPD10121 Dist Oper Appl O&M-AutoCAD CUSEOPCO 64 - 64 54 9 - (0) 9
HUMAN RESOURCES ESI HR416 F3PPD10123 Dist Oper Appl O&M-EPO&SAISO S CUSEOPCO 201 - 201 172 30 - (0) 30
HUMAN RESOURCES ESI HR416 F3PPD10124 Dist Oper Appl O&M-PDD/ECOS Sp CUSTEGOP 1,633 - 1,633 1,408 225 - (1) 224
HUMAN RESOURCES ESI HR416 F3PPD10128 ARCS/Itron/MV90 Support CUSTEGOP 344 - 344 297 47 - (0) 47
HUMAN RESOURCES ESI HR416 F3PPD10129 B lling Determinate Proc/Major CUSTEGOP 257 - 257 222 36 - (0) 35
HUMAN RESOURCES ESI HR416 F3PPD10130 Customer Care System Interface CUSEGXTX 447 - 447 447 - - - -
HUMAN RESOURCES ESI HR416 F3PPD10131 CIS/AIS & Core Support DIRECTTX 3,693 - 3,693 - 3,693 - (18) 3,674
HUMAN RESOURCES ESI HR416 F3PPD10132 Electronic Data Interchange Su CUSEOPCO 101 - 101 86 15 - (0) 15
HUMAN RESOURCES ESI HR416 F3PPD10133 Internet B ll Presentment & Pm CUSEGXTX 70 - 70 70 - - - -
HUMAN RESOURCES ESI HR416 F3PPD10134 MAB Load Research Support CUSTEGOP 86 - 86 74 12 - (0) 12
HUMAN RESOURCES ESI HR416 F3PPD10137 B ll Delivery Support CUSEGXTX 3,105 - 3,105 3,105 - - - -
HUMAN RESOURCES ESI HR416 F3PPD10139 Mobius Support CUSTEGOP 2 - 2 2 0 - (0) 0
HUMAN RESOURCES ESI HR416 F3PPD10140 Large Power Billing System for CUSEOPCO 771 - 771 657 114 - (1) 113
HUMAN RESOURCES ESI HR416 F3PPD10141 CIMS Support CUSEGXTX 11 - 11 11 - - - -
HUMAN RESOURCES ESI HR416 F3PPD10142 Customer Service Field Applica CUSTEGOP 56 - 56 48 8 - (0) 8
HUMAN RESOURCES ESI HR416 F3PPD10146 Dist Work Mgmt-Cyndrus Support VEHCLALL 40 - 40 35 5 - (0) 5
HUMAN RESOURCES ESI HR416 F3PPD10150 TaxWare Support CUSTEGOP 225 - 225 194 31 - (0) 31
HUMAN RESOURCES ESI HR416 F3PPD10158 CCS Agent Care System CUSEGXTX 1,496 - 1,496 1,496 - - - -
HUMAN RESOURCES ESI HR416 F3PPD10160 Mgr Gen & Admin-Reporting&Anal CUSTEGOP 1,968 - 1,968 1,697 271 - (2) 270
HUMAN RESOURCES ESI HR416 F3PPD10161 ePlus (Web Se f Service) Suppo CUSTEGOP 667 - 667 575 92 - (1) 92
HUMAN RESOURCES ESI HR416 F3PPD10165 Trans Work Mgmt App Support TRSBLNOP 3,023 - 3,023 2,668 355 - (2) 353
HUMAN RESOURCES ESI HR416 F3PPDIBEWM EMI-IBEW Entergy Contract Nego DIRCTEMI 683 - 683 683 - - - -
HUMAN RESOURCES ESI HR416 F3PPE01600 FERC Compliance Plan LOADOPCO 177 - 177 151 26 - - 26
HUMAN RESOURCES ESI HR416 F3PPE13807 General Legal Services - EAM DIRECTXU 1,396 - 1,396 1,396 - - - -
HUMAN RESOURCES ESI HR416 F3PPE9974N Utl ECI Continuing Improve ENO DIRCTENO 118 - 118 118 - - - -
HUMAN RESOURCES ESI HR416 F3PPE9974S Utl ECI Continuing Improve ESI CUSEOPCO 10,324 - 10,324 8,799 1,525 - (8) 1,517
HUMAN RESOURCES ESI HR416 F3PPE997LA ECI Continue Improve LA (G L N CUSTELLA 4,872 - 4,872 4,872 - - - -
HUMAN RESOURCES ESI HR416 F3PPE9981N Integrated Energy Mgmt ENOI el DIRCTENO 164 - 164 164 - - - -
HUMAN RESOURCES ESI HR416 F3PPE9981S Integrated Energy Mgmt ESI CUSEOPCO 22,617 - 22,617 19,283 3,333 - (20) 3,313
HUMAN RESOURCES ESI HR416 F3PPEAM022 EAM ADMINISTRATIVE SUPPORT DIRECTXU 1,176 - 1,176 1,176 - - - -
HUMAN RESOURCES ESI HR416 F3PPEGSFRP EGSI LPSC Formula Rate Plan Fi DIRECTLG 2,350 - 2,350 2,350 - - - -
HUMAN RESOURCES ESI HR416 F3PPELEGAS ENO Elec & ENO EGS Gas Expense CUSENLGG 3,572 - 3,572 3,572 - - - -
HUMAN RESOURCES ESI HR416 F3PPELLSEC ELL Securitization H Gustav&Ik DIRCTELI 1,082 - 1,082 1,082 - - - -
HUMAN RESOURCES ESI HR416 F3PPEMI884 EMI-2010 ECR Docket 2008-UN-88 DIRCTEMI 353 - 353 353 - - - -
HUMAN RESOURCES ESI HR416 F3PPENESMT CNO Ener Smart N O Ener Eff Pr DIRCTENO 177 - 177 177 - - - -
HUMAN RESOURCES ESI HR416 F3PPENN004 Entergy Nuclear Nebraska LLC DIRECT7T 109 - 109 109 - - - -
HUMAN RESOURCES ESI HR416 F3PPENOFRP ENO Annual FRP Filing 2010-12 DIRCTENO 3,369 - 3,369 3,369 - - - -
HUMAN RESOURCES ESI HR416 F3PPEPI001 Environmental Programs & Infra CAPAOPCO 2,245 - 2,245 2,002 243 - (2) 241
HUMAN RESOURCES ESI HR416 F3PPERFXXQ Electronic Request for X SCPSPALL 307 - 307 260 48 - - 48
HUMAN RESOURCES ESI HR416 F3PPESLNNR ESL Nuc Northeast Retail DIRECT95 230 - 230 230 - - - -
HUMAN RESOURCES ESI HR416 F3PPETENOI Executive Timesheet- ENOI DIRCTENO 110 - 110 110 - - - -
HUMAN RESOURCES ESI HR416 F3PPETHICS Ethics Line Investigations EMPLOYAL 5,497 - 5,497 5,233 264 - (1) 262
HUMAN RESOURCES ESI HR416 F3PPETRNUC Executive Timesheets- Reg Nuc DIRCTEOI 590 - 590 590 - - - -
HUMAN RESOURCES ESI HR416 F3PPETSEAI Executives Time and Expenses-E DIRCTEAI 642 - 642 642 - - - -
HUMAN RESOURCES ESI HR416 F3PPETSELI Executive Timesheets- ELI DIRCTELI 130 - 130 130 - - - -
HUMAN RESOURCES ESI HR416 F3PPETSETI Executive Time and Expenses-ET DIRECTTX 216 - 216 - 216 - - 216
HUMAN RESOURCES ESI HR416 F3PPETSETR Executive Timesheets-ETR DIRCTETR 9,874 - 9,874 9,874 - - - -
HUMAN RESOURCES ESI HR416 F3PPETSNRG Executive Timesheets- Non Reg DIRCTENU 219 - 219 219 - - - -
HUMAN RESOURCES ESI HR416 F3PPETSREG Executive Timesheets- Reg Co's CUSTEGOP 1,263 - 1,263 1,089 174 - (1) 173
HUMAN RESOURCES ESI HR416 F3PPETXSEC ETI Securitization Hurricane I DIRECTTX - - - - - 175 (1) 173
8-513
ESI HR416 F3PPF10611 DIRCTENU 1,575 - 1,575 1,575 - - - -
2011 TX Rate Case
HUMAN RESOURCES ENNE-IP2 IP3 JAF EVY ENGC-Tax
HUMAN RESOURCES ESI HR416 F3PPF14981 FGA-Utility CUSTEGOP 5,336 - 5,336 4,600 736 (736) - -
HUMAN RESOURCES ESI HR416 F3PPF14983 SYSTEM GOVT L AFFAIRS - #3 CUSTEGOP 1,480 - 1,480 1,276 204 (204) - -
HUMAN RESOURCES ESI HR416 F3PPF14984 FGA-Systemwide Issues ASSTSALL 3,953 - 3,953 3,408 545 (545) - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PPF14986 SYSTEM GOVT L AFFAIRS - #4 CUSTEGOP 2,717 - 2,717 2,342 375 (375) - -
Page 73 of 88
HUMAN RESOURCES ESI HR416 F3PPF15115 FGA-VP/General Office CUSTEGOP 1,605 - 1,605 1,384 221 (221) - -
HUMAN RESOURCES ESI HR416 F3PPF21601 Accounting Controls GENLEDAL 3,047 - 3,047 2,881 166 - (1) 165
HUMAN RESOURCES ESI HR416 F3PPF2235L EGS-LA FINANCIAL PLANNING DIRECTLG 1,720 - 1,720 1,720 - - - -
HUMAN RESOURCES ESI HR416 F3PPF26041 Palisades - Manage External Tr DIRECTNA 117 - 117 117 - - - -
HUMAN RESOURCES ESI HR416 F3PPF263A2 Sect 263 A - Phase 2 DIRCTEOI 4,406 - 4,406 4,406 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30140 CASH MANAGEMENT - ETI DIRECTTX 107 - 107 - 107 - - 107
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PPF30141 CASH MANAGEMENT - EGS-LA DIRECTLG 120 - 120 120 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30142 Financing and S T Funding ETI DIRECTTX 166 - 166 - 166 - - 166
HUMAN RESOURCES ESI HR416 F3PPF30143 Financing and S T Funding EGS DIRECTLG 899 - 899 899 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30146 Manage External Trusts - ETI DIRECTTX 197 - 197 - 197 - - 197
HUMAN RESOURCES ESI HR416 F3PPF30151 Risk Management Fossil- EGS LA DIRECTLG 682 - 682 682 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30152 Risk Management Fossil- EGS TX DIRECTTX 143 - 143 - 143 - - 143
HUMAN RESOURCES ESI HR416 F3PPF30226 ETR $550M 3 625% Notes due 9/1 DIRCTETR 443 - 443 443 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30228 ELL $__MM PCRB __% due _____ DIRCTELI 204 - 204 204 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30230 EGSL $___MM PCRB __% due _/_/_ DIRECTLG 187 - 187 187 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30243 ELL $150 MM FMB 5 875% due 6/1 DIRCTELI 133 - 133 133 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30246 EAI $225MM FMB 5 75% due 11/1/ DIRCTEAI 134 - 134 134 - - - -
HUMAN RESOURCES ESI HR416 F3PPF30249 EAI $350MM FMB 3 75% due 2/15/ DIRCTEAI 106 - 106 106 - - - -
HUMAN RESOURCES ESI HR416 F3PPF46770 Ent Nuc Nebraska Pension & OPE DIRECT7T 128,862 - 128,862 128,862 - - - -
HUMAN RESOURCES ESI HR416 F3PPF46771 ESDCL (6H) - Pension & OPEB Ex DIRECT6H 58,632 - 58,632 58,632 - - - -
HUMAN RESOURCES ESI HR416 F3PPF46772 Ent Power Ops UK - Pension & O DIRECT8D (32,658) - (32,658) (32,658) - - - -
HUMAN RESOURCES ESI HR416 F3PPF46774 EPU Pension & OPEB Expenses DIRECT8M 69,996 - 69,996 69,996 - - - -
HUMAN RESOURCES ESI HR416 F3PPF62001 EPDC - Tax Services DIRECTVH 241 - 241 241 - - - -
HUMAN RESOURCES ESI HR416 F3PPF62580 ENT NUC POWER MARKETING LLC-T DIRNG000 2,252 - 2,252 2,252 - - - -
HUMAN RESOURCES ESI HR416 F3PPF72675 PS EPM Allocations Support GENLEDAL 1,507 - 1,507 1,425 82 - (0) 81
HUMAN RESOURCES ESI HR416 F3PPF72685 PS P-Card Support APTRNALL 847 - 847 772 75 - (0) 74
HUMAN RESOURCES ESI HR416 F3PPF72700 Cognos Reporting Support GENLEDAL 5,673 - 5,673 5,364 308 - (2) 307
HUMAN RESOURCES ESI HR416 F3PPF72701 Regulatory Reporting Support CUSTEGOP 186 - 186 161 26 - - 26
HUMAN RESOURCES ESI HR416 F3PPFRM011 CORP RISK MGMNT SVCS-ENTERGY N DIRCTENU 2,720 - 2,720 2,720 - - - -
HUMAN RESOURCES ESI HR416 F3PPFRM127 OCRO - Bus Cont Plan Managemen LBRBILAL 1,227 - 1,227 1,109 119 - (1) 118
HUMAN RESOURCES ESI HR416 F3PPFX3259 Inventory Planning System Supp SCTDSPAL 154 - 154 104 50 - (0) 50
HUMAN RESOURCES ESI HR416 F3PPFX3685 Supply Chain Applications Supp SCMATRAN 276 - 276 235 41 - (0) 41
HUMAN RESOURCES ESI HR416 F3PPFX3702 IT Vendor Management Office Su ITSPENDA 1,622 - 1,622 1,526 97 - (0) 96
HUMAN RESOURCES ESI HR416 F3PPFX3703 StreamliningInformationMngmt ( ITSPENDA 392 - 392 369 23 - - 23
HUMAN RESOURCES ESI HR416 F3PPFX5307 Compliance Software System Sup ASSTSALL 886 - 886 796 90 - (0) 90
HUMAN RESOURCES ESI HR416 F3PPFXOPMO IT Enterprise Program Manageme ITSPENDA 1,833 - 1,833 1,724 109 - (1) 108
HUMAN RESOURCES ESI HR416 F3PPGLASEC EGSLA Securitization H Gustav& DIRECTLG 924 - 924 924 - - - -
HUMAN RESOURCES ESI HR416 F3PPGRSP10 EGSL RATE STABLIZATN (TY 2009/ DIRECTLG 441 - 441 441 - - - -
HUMAN RESOURCES ESI HR416 F3PPH54075 BUSINESS DEVELOPMENT - TX DIRECTTX 217 - 217 - 217 - - 217
HUMAN RESOURCES ESI HR416 F3PPHIPPO1 Project X DIRCTETR 3,703 - 3,703 3,703 - - - -
HUMAN RESOURCES ESI HR416 F3PPHRAREG HR&A REGULATORY SUPPORT EMPLOREG 1,956 - 1,956 1,830 126 - (1) 125
HUMAN RESOURCES ESI HR416 F3PPHRBENE Benefits diagnostic project EMPLOYAL 1,190 - 1,190 1,133 57 - (0) 57
HUMAN RESOURCES ESI HR416 F3PPHRSEMO HR Svcs - System Planning DIRCTESI 1,214 - 1,214 1,214 - - - -
HUMAN RESOURCES ESI HR416 F3PPHRSSPC HR SVS - ESI SUPPLY CHAIN DIRCTESI 1,242 - 1,242 1,242 - - - -
HUMAN RESOURCES ESI HR416 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 5,433 - 5,433 5,173 261 - (1) 260
HUMAN RESOURCES ESI HR416 F3PPINTAUD Internal Audit Services ASSTSALL 23,277 - 23,277 20,909 2,368 - (13) 2,355
HUMAN RESOURCES ESI HR416 F3PPINVDOJ DOJ Anti Trust Investigation CUSEOPCO 3,240 - 3,240 2,762 477 - (2) 476
HUMAN RESOURCES ESI HR416 F3PPISP717 Integration Planning Studies 7 LOADOPCO 1,995 - 1,995 1,697 298 - (2) 296
HUMAN RESOURCES ESI HR416 F3PPL10425 EGS-LA Tax Services DIRECTLG 8,466 - 8,466 8,466 - - - -
HUMAN RESOURCES ESI HR416 F3PPL23956 BUS EVENT PROCESS - RETAIL EGS DIRECTLG 1,288 - 1,288 1,288 - - - -
HUMAN RESOURCES ESI HR416 F3PPLEGSTM Katrina/Rita Insurance Recover DIRCTETR 3,609 - 3,609 3,609 - - - -
HUMAN RESOURCES ESI HR416 F3PPLEGUTL Legal Services - Regulated Uti LOADOPCO 20,152 - 20,152 17,143 3,008 - (16) 2,992
HUMAN RESOURCES ESI HR416 F3PPM08001 WATERFORD 3 GENERAL SUPPORT DIRCTWF3 4,084 - 4,084 4,084 - - - -
HUMAN RESOURCES ESI HR416 F3PPM08235 SECURITY SERVICES AT WATERFORD DIRCTWF3 10,204 - 10,204 10,204 - - - -
HUMAN RESOURCES ESI HR416 F3PPMMALL2 Middle Market Mkt Dev - All Ju MACCTALL 2,068 - 2,068 1,757 311 - (2) 309
HUMAN RESOURCES ESI HR416 F3PPMSFA10 2010 EMI Fuel Audit DIRCTEMI 368 - 368 368 - - - -
HUMAN RESOURCES ESI HR416 F3PPN08511 NRC Triennial Force on Force E DIRCTWF3 4,647 - 4,647 4,647 - - - -
HUMAN RESOURCES ESI HR416 F3PPN20245 WATERFORD 3 CYCLE 16 RELOAD DIRCTWF3 335 - 335 335 - - - -
HUMAN RESOURCES ESI HR416 F3PPN20535 P3E Scheduling Software Mainte DIRCTEOI 741 - 741 741 - - - -
8-514
ESI HR416 F3PPN20536 DIRCTEOI 1,290 - 1,290 1,290 - - - -
2011 TX Rate Case
HUMAN RESOURCES INDUS Software Maintenance
HUMAN RESOURCES ESI HR416 F3PPN20706 ESI Nuclear - Unit Split SNUCUNIT 4,366 - 4,366 4,366 - - - -
HUMAN RESOURCES ESI HR416 F3PPN20713 ESI Nuclear - Site Split SNUCSITE 458,331 - 458,331 458,331 - - - -
HUMAN RESOURCES ESI HR416 F3PPN20772 ESI Nuclear Employees - BWR Su BWRSNUCA 9,833 - 9,833 9,833 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PPN20773 ESI Nuclear Employees - PWR Su PWRSNUCA 4,255 - 4,255 4,255 - - - -
Page 74 of 88
HUMAN RESOURCES ESI HR416 F3PPN9F201 ANO2 Aug 2010 EDG (2K-4B) Forc DIRCANOC 184 - 184 184 - - - -
HUMAN RESOURCES ESI HR416 F3PPNIROLL Rolling Readiness DIRECTNI 9,849 - 9,849 9,849 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN5552 Dom COLA Support DIRECT14 6,012 - 6,012 6,012 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN5555 BEA Implement Hazard Assessmen DIRECT14 121 - 121 121 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN5556 BEA Sizing the NGNP EPZ DIRECT14 119 - 119 119 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN5559 Maple Options DIRECT14 2,088 - 2,088 2,088 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PPNN6762 License Renewal - Pilgrim Impl DIRECT14 126 - 126 126 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN6862 License Renewal - VY Implement DIRECT14 119 - 119 119 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN6962 License Renewal - Palisades Im DIRECT14 1,552 - 1,552 1,552 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN7462 TVA Sequoyah LR DIRECT14 1,809 - 1,809 1,809 - - - -
HUMAN RESOURCES ESI HR416 F3PPNN7662 P lgrim LR Continuation DIRECT14 173 - 173 173 - - - -
HUMAN RESOURCES ESI HR416 F3PPNNE263 ENNE - Section 263A DIRCTENU 417 - 417 417 - - - -
HUMAN RESOURCES ESI HR416 F3PPNNEMTM ENNE - MTM DIRCTENU 1,929 - 1,929 1,929 - - - -
HUMAN RESOURCES ESI HR416 F3PPNPM002 Wholesale C B Vermont Yank via DIRNG000 442 - 442 442 - - - -
HUMAN RESOURCES ESI HR416 F3PPNPM006 Wholesale 5Split IP2 IP3 JAF P DIRNG000 2,777 - 2,777 2,777 - - - -
HUMAN RESOURCES ESI HR416 F3PPNU0002 New Nuclear Administration NWDVRBGG 134 - 134 134 - - - -
HUMAN RESOURCES ESI HR416 F3PPNUCLEN Nuclear Communications DIRCTENU 1,143 - 1,143 1,143 - - - -
HUMAN RESOURCES ESI HR416 F3PPNUCLER Nuclear Comm (North & South) SNUCSITE 1,498 - 1,498 1,498 - - - -
HUMAN RESOURCES ESI HR416 F3PPNXRECR Enexus Recurring DIRECTNI 93,732 - 93,732 93,732 - - - -
HUMAN RESOURCES ESI HR416 F3PPPCS001 Critical Infrastructure Protec CAPAOPCO 8,915 - 8,915 7,952 964 - (4) 959
HUMAN RESOURCES ESI HR416 F3PPPGA010 PGA Audit 2010 DIRECTLG 101 - 101 101 - - - -
HUMAN RESOURCES ESI HR416 F3PPPMUPGR Performance Management Sys Upg CUSEOPCO 17 - 17 14 2 - (0) 2
HUMAN RESOURCES ESI HR416 F3PPPNPSSL P lgrim Sale & Leaseback DIRECT57 445 - 445 445 - - - -
HUMAN RESOURCES ESI HR416 F3PPQQ002F HARRISON COUNTY PROJ- O&M DIRECT8M 223 - 223 223 - - - -
HUMAN RESOURCES ESI HR416 F3PPR102GA B lling of Customers-EAI (Auto DIRCTEAI 1,399 - 1,399 1,399 - - - -
HUMAN RESOURCES ESI HR416 F3PPR1031G CUSTOMER RELATIONS - EGSL DIRECTLG 544 - 544 544 - - - -
HUMAN RESOURCES ESI HR416 F3PPR1031L CUSTOMER RELATIONS - ELL DIRCTELI 781 - 781 781 - - - -
HUMAN RESOURCES ESI HR416 F3PPR103LA CUSTOMER ACCT SVCS- LA (L LG N CUSTELLA 1,589 - 1,589 1,589 - - - -
HUMAN RESOURCES ESI HR416 F3PPR10CCS CCS CUSTOMER ACCOUNTING CUSEGXTX 8,818 - 8,818 8,818 - - - -
HUMAN RESOURCES ESI HR416 F3PPR10HAM CUST ACCOUNTING ESI HAMMOND CUSTEXTX 2,061 - 2,061 2,061 - - - -
HUMAN RESOURCES ESI HR416 F3PPR56420 WHOLESALE - EAI DIRCTEAI 3,597 - 3,597 3,597 - - - -
HUMAN RESOURCES ESI HR416 F3PPR56620 WHOLESALE - EGSI LA DIRECTLG 630 - 630 630 - - - -
HUMAN RESOURCES ESI HR416 F3PPR56640 WHOLESALE - EGS-TX DIRECTTX 2,193 - 2,193 - 2,193 - (13) 2,181
HUMAN RESOURCES ESI HR416 F3PPR56720 WHOLESALE - EMI DIRCTEMI 199 - 199 199 - - - -
HUMAN RESOURCES ESI HR416 F3PPR733BM Beaumont Customer Service Cent CUSTCALL (3,572) - (3,572) (3,177) (394) - 3 (391)
HUMAN RESOURCES ESI HR416 F3PPR733BR Baton Rouge Customer Service C CUSTCALL 10,520 - 10,520 9,359 1,161 - (7) 1,155
HUMAN RESOURCES ESI HR416 F3PPR733CA Central Administration Costs CUSTCALL 5,948 - 5,948 5,292 657 - (5) 652
HUMAN RESOURCES ESI HR416 F3PPR733NO New Orleans Customer Service C CUSTCALL 11,959 - 11,959 10,639 1,320 - (8) 1,312
HUMAN RESOURCES ESI HR416 F3PPR733TX CIS/AIS System Support EGSI-TX DIRECTTX 202 - 202 - 202 - - 202
HUMAN RESOURCES ESI HR416 F3PPR7340T REV ASSURANCE ETI TEXAS DIRECTTX 162 - 162 - 162 - - 162
HUMAN RESOURCES ESI HR416 F3PPRC2008 ENOI 2008 RATE CASE DIRCTENO 169 - 169 169 - - - -
HUMAN RESOURCES ESI HR416 F3PPREALL2 Residential Market Dev - ALL J CUSTEGOP 4,506 - 4,506 3,885 621 - (3) 618
HUMAN RESOURCES ESI HR416 F3PPRES001 Regulated Utility Electric Rel CUSEOPCO 9,011 - 9,011 7,683 1,328 - (7) 1,321
HUMAN RESOURCES ESI HR416 F3PPRES002 Non-Reg Nuc Electric Reliab SENUCALL 231 - 231 231 - - - -
HUMAN RESOURCES ESI HR416 F3PPRM103L AUDIT EGS-LG DIRECTLG 189 - 189 189 - - - -
HUMAN RESOURCES ESI HR416 F3PPRM103T AUDIT EGS-TX DIRECTTX 193 - 193 - 193 - - 193
HUMAN RESOURCES ESI HR416 F3PPRTXMSA Texas Municipal Streetlight Au DIRECTTX 104 - 104 - 104 - - 104
HUMAN RESOURCES ESI HR416 F3PPSBEAI2 Small Business Mkt Dev - EAI DIRCTEAI 634 - 634 634 - - - -
HUMAN RESOURCES ESI HR416 F3PPSBEGL2 Small Business Mkt Dev - EGS-L DIRECTLG 112 - 112 112 - - - -
HUMAN RESOURCES ESI HR416 F3PPSBEGT2 Small Business Mkt Dev - EGS-T DIRECTTX 118 - 118 - 118 - - 118
HUMAN RESOURCES ESI HR416 F3PPSBELL2 Small Business Mkt Dev - ELL DIRCTELI 619 - 619 619 - - - -
HUMAN RESOURCES ESI HR416 F3PPSBEMI2 Small Business Mkt Dev - EMI DIRCTEMI 128 - 128 128 - - - -
HUMAN RESOURCES ESI HR416 F3PPSPCDSK CSC Specialty Desks CUSTCALL 17,171 - 17,171 15,276 1,895 - (11) 1,885
HUMAN RESOURCES ESI HR416 F3PPSPE003 SPO Summer 2009 RFP Expense LOADOPCO 7,776 - 7,776 6,615 1,161 - (7) 1,153
HUMAN RESOURCES ESI HR416 F3PPSPE006 SPO ISES Mining Asset Evaluati DIRCTEAI 896 - 896 896 - - - -
HUMAN RESOURCES ESI HR416 F3PPSPE011 SPO NISCO Contract DIRECTLG 352 - 352 352 - - - -
HUMAN RESOURCES ESI HR416 F3PPSPE015 SPO Compliance and Business Su LOADOPCO 9,472 - 9,472 8,058 1,414 - (7) 1,407
HUMAN RESOURCES ESI HR416 F3PPSPE018 SPO VP of Strategic Initiative LOADOPCO 4,689 - 4,689 3,989 700 - (3) 697
HUMAN RESOURCES ESI HR416 F3PPSPE024 SPO Power Delivery & Tech Serv LOADOPCO 2,662 - 2,662 2,265 397 - (2) 396
8-515
ESI HR416 F3PPSPE025 CUSELGLA 3,549 - 3,549 3,549 - - - -
2011 TX Rate Case
HUMAN RESOURCES SPO 2010 Renewable RFP - LA on
HUMAN RESOURCES ESI HR416 F3PPSPE027 SPO ESI Project Houston PPA DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PPSPSENT Strategic Planning SVCS-Enterg ASSTSALL 4,865 - 4,865 4,370 495 - (3) 492
HUMAN RESOURCES ESI HR416 F3PPT104GG CLAIMS MGMT EGSL GAS DIRECTLG 115 - 115 115 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PPT104NG CLAIMS MANGEMNT ENOI GAS DIRCTENO 140 - 140 140 - - - -
Page 75 of 88
HUMAN RESOURCES ESI HR416 F3PPT23949 BUSINESS EVENT PROCESS - EGS-T DIRECTTX 126 - 126 - 126 - - 126
HUMAN RESOURCES ESI HR416 F3PPT23956 BUS EVENT PROCESS - RETAIL EGS DIRECTTX 1,160 - 1,160 - 1,160 - (7) 1,153
HUMAN RESOURCES ESI HR416 F3PPTAIDD5 IDD5 Method of Tax Accounting ASSTSALL 113 - 113 102 12 - 9 20
HUMAN RESOURCES ESI HR416 F3PPTAPROP Units of Property Method of Ta ASSTSALL 541 - 541 486 55 - - 55
HUMAN RESOURCES ESI HR416 F3PPTDDS36 TRANSPORTATION - EGSI-LA DIRECTLG 106 - 106 106 - - - -
HUMAN RESOURCES ESI HR416 F3PPTDDS37 TRANSPORTATION - EMI DIRCTEMI 2,143 - 2,143 2,143 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PPTDDS38 TRANSPORTATION - Texas ETI DIRECTTX 106 - 106 - 106 (106) - -
HUMAN RESOURCES ESI HR416 F3PPTDDS39 TRANSPORTATION - EAI billing DIRCTEAI 1,904 - 1,904 1,904 - - - -
HUMAN RESOURCES ESI HR416 F3PPTDERSC Entergy Regional State Committ LOADOPCO 5,293 - 5,293 4,503 790 - (4) 786
HUMAN RESOURCES ESI HR416 F3PPTDHY11 Transmission Compliance FERC A TRSBLNOP 6,433 - 6,433 5,677 756 - (5) 751
HUMAN RESOURCES ESI HR416 F3PPTDHY12 Transmission Compliance Softwa TRSBLNOP 136 - 136 120 16 - - 16
HUMAN RESOURCES ESI HR416 F3PPTDHY13 Procedure Development Complian TRSBLNOP 198 - 198 175 23 - - 23
HUMAN RESOURCES ESI HR416 F3PPTDHY15 SERC Aud ts TRSBLNOP 908 - 908 801 107 - (1) 106
HUMAN RESOURCES ESI HR416 F3PPTDHY16 SERC/NERC Enforcement Items TRSBLNOP 1,772 - 1,772 1,564 208 - (1) 207
HUMAN RESOURCES ESI HR416 F3PPTDHY17 SERC/NERC/FERC Support/Trainin TRSBLNOP 1,566 - 1,566 1,382 184 - (1) 183
HUMAN RESOURCES ESI HR416 F3PPTPAL01 Plant Support DIRECTNA 106 - 106 106 - - - -
HUMAN RESOURCES ESI HR416 F3PPTPLEAM TAX PLANNING & COUNSEL - EAM DIRECTXU 1,673 - 1,673 1,673 - - - -
HUMAN RESOURCES ESI HR416 F3PPTREORG Transmission Re-Organization TRSBLNOP 145 - 145 128 17 - - 17
HUMAN RESOURCES ESI HR416 F3PPTXNPAL Entergy Nuclear Palisades LLC DIRECTNA 1,086 - 1,086 1,086 - - - -
HUMAN RESOURCES ESI HR416 F3PPTXNREG Entergy Non-regulated - Tax Se ASSTNREG 101 - 101 101 - - - -
HUMAN RESOURCES ESI HR416 F3PPUD0703 ETR Sys Agreement and EAI With DIRCTENO 259 - 259 259 - - - -
HUMAN RESOURCES ESI HR416 F3PPUD1002 ENO PGA Correc Revis Investiga DIRCTENO 201 - 201 201 - - - -
HUMAN RESOURCES ESI HR416 F3PPUTLDER Util ty Derivatives Compliance LOADOPCO 384 - 384 326 57 - - 57
HUMAN RESOURCES ESI HR416 F3PPUTLMTM Util ty MTM Election Support LOADOPCO 137 - 137 117 20 - - 20
HUMAN RESOURCES ESI HR416 F3PPWCBEAM Wholesale Commod ty Business - DIRECTXU 926 - 926 926 - - - -
HUMAN RESOURCES ESI HR416 F3PPWCBETC Wholesale Commod ty Business - DIRECT66 961 - 961 961 - - - -
HUMAN RESOURCES ESI HR416 F3PPWCBNNE Wholesale Commod ty Business - SENUCALL 15,405 - 15,405 15,405 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0292 System Planning Asset Manageme LOADOPCO 4,723 - 4,723 4,018 705 - (5) 701
HUMAN RESOURCES ESI HR416 F3PPWE0305 Fossil IT- EAI Support DIRCTEAI 305 - 305 305 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0307 Fossil IT- EMI Support DIRCTEMI 113 - 113 113 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0309 Virtual Resource Center - SU5 CAPAOPCO 3,591 - 3,591 3,203 388 - (2) 386
HUMAN RESOURCES ESI HR416 F3PPWE0315 Dir Southeast Region-TXT_ ELI CAPASTHN 5,373 - 5,373 5,373 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0336 LASTA Outage Superintendent_Ex DIRECTLG 2,661 - 2,661 2,661 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0360 Self Supply Project Team-Admin LOADOPCO 4,957 - 4,957 4,217 740 - (4) 735
HUMAN RESOURCES ESI HR416 F3PPWE0372 EMI Union Negotiation Fossil DIRCTEMI 884 - 884 884 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0375 SAIC Designated Srv for Fossil CAPAOPCO 1,230 - 1,230 1,097 133 - (1) 132
HUMAN RESOURCES ESI HR416 F3PPWE0376 Fossil Talent Pipeline Process CAPAOPCO 215 - 215 192 23 - - 23
HUMAN RESOURCES ESI HR416 F3PPWE0383 Dir Capital Projects_STB CAPAOPCO 5,192 - 5,192 4,630 561 - (3) 558
HUMAN RESOURCES ESI HR416 F3PPWE0402 SPO Regulatory Compliance LOADOPCO 6,860 - 6,860 5,836 1,024 - (6) 1,018
HUMAN RESOURCES ESI HR416 F3PPWE0403 SPO Performance Mngmnt/Special LOADOPCO 6,117 - 6,117 5,204 913 - (5) 908
HUMAN RESOURCES ESI HR416 F3PPWE0427 Dir Northwest Region-EAI & EG CAPANWES 5,459 - 5,459 3,918 1,541 - (9) 1,532
HUMAN RESOURCES ESI HR416 F3PPWE0428 Dir Central Region-EGS_LA & E CAPACENT 3,854 - 3,854 3,854 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0431 Director Cap tal Projects CAPAOPCO 818 - 818 730 88 - (1) 88
HUMAN RESOURCES ESI HR416 F3PPWE0446 Mgr Business Processes_SR8_EA DIRCTEAI 140 - 140 140 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0447 Mgr Business Processes_SR8_EL DIRCTELI 171 - 171 171 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0448 Mgr Business Processes_SR8_EM DIRCTEMI 186 - 186 186 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0449 Mgr Business Processes_SR8_EN DIRCTENO 144 - 144 144 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0469 FSFTN-EAI FosTraining Developm DIRCTEAI 255 - 255 255 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0470 FSFTN-ELL FosTraining Developm DIRCTELI 347 - 347 347 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0486 Director Fleet Maintenance_SU CAPAOPCO 6,641 - 6,641 5,923 718 - (3) 715
HUMAN RESOURCES ESI HR416 F3PPWE0487 Manager Performance Monitorin CAPAOPCO 9,329 - 9,329 8,321 1,009 - (4) 1,004
HUMAN RESOURCES ESI HR416 F3PPWE0490 Lake Catherine 4 Betterment St DIRCTEAI 534 - 534 534 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0491 Director Compliance & Op Supp CAPAOPCO 10,913 - 10,913 9,734 1,180 - (5) 1,175
HUMAN RESOURCES ESI HR416 F3PPWE0508 EAI Protection System Equip Li DIRCTEAI 112 - 112 112 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0509 ELL Protection System Equip Li DIRCTELI 137 - 137 137 - - - -
HUMAN RESOURCES ESI HR416 F3PPWE0510 EGSL Protection System Equip L DIRECTLG 120 - 120 120 - - - -
HUMAN RESOURCES ESI HR416 F3PPWELGGN EGS_Tech Services Suppt_LG000 DIRECTLG 9,971 - 9,971 9,971 - - - -
HUMAN RESOURCES ESI HR416 F3PPWEOAGN EAI-Engineering-Tech Support DIRCTEAI 27,900 - 27,900 27,900 - - - -
HUMAN RESOURCES ESI HR416 F3PPWEOGGN EGS TX-Engineering-Tech Suppor DIRECTTX 14,581 - 14,581 - 14,581 - (89) 14,491
8-516
ESI HR416 F3PPWEOLGN ELI-Engineering- Tech Support DIRCTELI 29,653 - 29,653 29,653 - - - -
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI HR416 F3PPWEOMGN EMI-Engineering-Tech Support DIRCTEMI 15,483 - 15,483 15,483 - - - -
HUMAN RESOURCES ESI HR416 F3PPWEONGN ENOI-Engineering-Tech Support DIRCTENO 7,284 - 7,284 7,284 - - - -
HUMAN RESOURCES ESI HR416 F3PPWEOSGN General System-ENG-Tech Suppor CAPAOPCO 32,853 - 32,853 29,301 3,552 - (27) 3,525
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F3PPWET014 Mgr Business Processes_SR8_TX DIRECTTX 111 - 111 - 111 - - 111
Page 76 of 88
HUMAN RESOURCES ESI HR416 F3PPWET015 LWC Long Term Reliability Eng DIRECTTX (760) - (760) - (760) - - (760)
HUMAN RESOURCES ESI HR416 F3PPWET017 FSFTN-ETI FosTraining Developm DIRECTTX 143 - 143 - 143 - - 143
HUMAN RESOURCES ESI HR416 F3PPWET305 SPO WWOTAB Expense DIRECTTX - - - - - - (13) (13)
HUMAN RESOURCES ESI HR416 F3PPWET308 SPO Calpine PPA/Project Housto DIRECTTX 738 - 738 - 738 - - 738
HUMAN RESOURCES ESI HR416 F3PPWETGGN ETI_Tech Services Supt_TX000 DIRECTTX 7,126 - 7,126 - 7,126 - (28) 7,097
HUMAN RESOURCES ESI HR416 F3PPWN0104 NISCO 2010 Outage Support OptS DIRECTLG 1,983 - 1,983 1,983 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F3PPWRRNTY Warranty/Asset Bifurcation ASSTSALL 647 - 647 581 66 - (0) 65
HUMAN RESOURCES ESI HR416 F3PPX10425 EGS-TX Tax Services DIRECTTX 7,093 - 7,093 - 7,093 - (42) 7,051
HUMAN RESOURCES ESI HR416 F3PPZG1991 BW1 Boiler/Auxiliaries Outage DIRCTEMI 240 - 240 240 - - - -
HUMAN RESOURCES ESI HR416 F3PPZG1996 BW2 Boiler/Auxiliaries Outage DIRCTEMI 1,329 - 1,329 1,329 - - - -
HUMAN RESOURCES ESI HR416 F3PPZG2146 WF2 Turbine HP/IP Inspection DIRCTELI 202 - 202 202 - - - -
HUMAN RESOURCES ESI HR416 F3PPZG2281 LG2 Turbine Valve& Generator O DIRCTELI 1,662 - 1,662 1,662 - - - -
HUMAN RESOURCES ESI HR416 F3PPZG2786 BU8 Forced Outage DIRCTELI 286 - 286 286 - - - -
HUMAN RESOURCES ESI HR416 F3PPZG2790 NM4 Main Transformer Repairs DIRCTELI 331 - 331 331 - - - -
HUMAN RESOURCES ESI HR416 F3PPZG2811 WG2 Turbine Outage O+M DIRECTLG 343 - 343 343 - - - -
HUMAN RESOURCES ESI HR416 F3PPZG2832 RX5 Power Turbine Bearing Outa DIRCTEMI 113 - 113 113 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW4656 Spindletop Gas Storage Facilit DIRECTTX 819 - 819 - 819 - (3) 816
HUMAN RESOURCES ESI HR416 F3PPZW6208 BW2-CAIR-O&M Project DIRCTEMI 106 - 106 106 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW7073 BW2 Main TG Alignment & Repair DIRCTEMI 1,413 - 1,413 1,413 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW7304 LG-LA1 5A Mark 6E Control Upgr DIRECTLG 750 - 750 750 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW7375 LA1 Control Air System Upgrade DIRECTLG 162 - 162 162 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW7422 WGC-Willow Glen Life Extension DIRECTLG 908 - 908 908 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW7943 WF2 Pipe Hanger Inspection Ad DIRCTELI 109 - 109 109 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW8128 WB Turbine Upgrade Cancellatio DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI HR416 F3PPZW8177 BU8 Emergency Generator Rental DIRCTELI 149 - 149 149 - - - -
HUMAN RESOURCES ESI HR416 F3PPZW8212 OPC-HP Steam to Gland Steam St DIRCTEAI 235 - 235 235 - - - -
HUMAN RESOURCES ESI HR416 F4PCW90341 TB MTC SUPERVISION ENGR DIRECTTX 1,881 - 1,881 - 1,881 (1,881) - -
HUMAN RESOURCES ESI HR416 F4PPAR0477 Fac Sty NRG Modify WMUC BA DIRCTEAI 152 - 152 152 - - - -
HUMAN RESOURCES ESI HR416 F4PPAR0478 Fac Sty NRG Modify CNWY Bal Au DIRCTEAI 223 - 223 223 - - - -
HUMAN RESOURCES ESI HR416 F4PPAR0483 Fac Sty Plum Pt Impl Phase II DIRCTEAI 128 - 128 128 - - - -
HUMAN RESOURCES ESI HR416 F4PPGS0462 Fac Sty Georgia Pacific Reloc DIRECTLG 113 - 113 113 - - - -
HUMAN RESOURCES ESI HR416 F4PPGS0466 Fac Sty SWPP PID 246 DIRECTLG 101 - 101 101 - - - -
HUMAN RESOURCES ESI HR416 F4PPLA0322 Fac Sty Shintech 220 MW Load E DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR416 F4PPMS0243 Fac Sty NRG KGEN Hinds/LAGN DIRCTEMI 132 - 132 132 - - - -
HUMAN RESOURCES ESI HR416 F5PC6H0IP2 DIRECT SUPPORT TO IP2 DIRECT7A 313 - 313 313 - - - -
HUMAN RESOURCES ESI HR416 F5PCCR1002 COOPER NUC STATION SUPPORT SVC DIRECT7T 227 - 227 227 - - - -
HUMAN RESOURCES ESI HR416 F5PCD10093 WEB DEVELOPMENT SUPPORT CUSTEGOP 76 - 76 65 10 - (0) 10
HUMAN RESOURCES ESI HR416 F5PCD10106 BUSINESS WAREHOUSE SUPPORT CUSEGRXT 3,856 - 3,856 3,856 - - - -
HUMAN RESOURCES ESI HR416 F5PCD10108 CCS REMEDY TESTING CUSEGXTX 4 - 4 4 - - - -
HUMAN RESOURCES ESI HR416 F5PCE13601 GENERAL LITIGATION-ELI DIRCTELI 22,391 - 22,391 22,391 - - - -
HUMAN RESOURCES ESI HR416 F5PCE13611 GENERAL LITIGATION-ENOI DIRCTENO 10,702 - 10,702 10,702 - - - -
HUMAN RESOURCES ESI HR416 F5PCE13621 GENERAL LITIGATION-EAI DIRCTEAI 14,771 - 14,771 14,771 - - - -
HUMAN RESOURCES ESI HR416 F5PCE13631 GENERAL LITIGATION- EMI DIRCTEMI 3,799 - 3,799 3,799 - - - -
HUMAN RESOURCES ESI HR416 F5PCE13751 GENERAL LITIGATION- EGSI-LA DIRECTLG 17,117 - 17,117 17,117 - - - -
HUMAN RESOURCES ESI HR416 F5PCE13756 GENERAL LITIGATION EGSI-TX DIRECTTX 14,898 - 14,898 - 14,898 - (86) 14,812
HUMAN RESOURCES ESI HR416 F5PCE13759 JENKINS CLASS ACTION SUIT DIRECTTX 1,825 - 1,825 - 1,825 - (9) 1,816
HUMAN RESOURCES ESI HR416 F5PCF96930 BENCHMARKING PHASE II LOADWEOI 111 - 111 95 17 - - 17
HUMAN RESOURCES ESI HR416 F5PCGSL500 EGS FUEL AUDIT DIRECTLG 196 - 196 196 - - - -
HUMAN RESOURCES ESI HR416 F5PCINREOM INVESTMENT RECOVERY SCPSPXNC 3,953 - 3,953 3,099 853 - (5) 848
HUMAN RESOURCES ESI HR416 F5PCINREVH INVESTMENT RECOVERY - VEHICLES VEHCLALL 215 - 215 188 26 - - 26
HUMAN RESOURCES ESI HR416 F5PCLIHPPC CONSUMER EDUCATION PROGRAMS CUSEOPCO 2,175 - 2,175 1,855 321 - (2) 319
HUMAN RESOURCES ESI HR416 F5PCMCMSCL PASSPORT- SC MATERIALS MANAGEM SCMATRAN 8,090 - 8,090 6,892 1,198 (1,198) - -
HUMAN RESOURCES ESI HR416 F5PCNN5862 LICENSE RENEWAL-VERMONT YANKEE DIRECT14 210 - 210 210 - - - -
HUMAN RESOURCES ESI HR416 F5PCNN6162 LICENSE RENEWAL - IP2 DIRECT14 2,607 - 2,607 2,607 - - - -
HUMAN RESOURCES ESI HR416 F5PCNN6262 LICENSE RENEWAL - COOPER DIRECT14 2,138 - 2,138 2,138 - - - -
HUMAN RESOURCES ESI HR416 F5PCNN6362 LICENSE RENEWAL - IP3 DIRECT14 3,069 - 3,069 3,069 - - - -
HUMAN RESOURCES ESI HR416 F5PCR73500 ELECTRONIC BILLING CUSTEGOP 256 - 256 220 35 - - 35
HUMAN RESOURCES ESI HR416 F5PCSAFECN SAFETY ORG SAFETY COUNCIL MEET EMPLOYAL 1 - 1 1 0 - (0) 0
HUMAN RESOURCES ESI HR416 F5PCSAFTEG SAFTEY TRAINING LOADER GAS CUS CUSGOPCO 112 - 112 112 - - - -
8-517
ESI HR416 F5PCSCMMOM SUPPLY CHAIN MATERIALS MGMNT O SCDSPALL 17,223 - 17,223 11,013 6,210 (6,210) - -
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI HR416 F5PCTTDS58 TRANSMISSION OPERATIONS LOADOPCO 7,650 - 7,650 6,508 1,142 - (6) 1,136
HUMAN RESOURCES ESI HR416 F5PCTTDS70 TRANS MAINTENANCE LINES & SUB TRSBLNOP 6,931 - 6,931 6,116 814 - (5) 810
HUMAN RESOURCES ESI HR416 F5PCTXEGII TAX SUPPORT FOR ENTERGY GLOBAL DIRECT76 1,628 - 1,628 1,628 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 136 - 136 132 4 - - 4
Page 77 of 88
HUMAN RESOURCES ESI HR416 F5PCZCONOP CONTRIBUTION OPERATIONS - BELO ASSTSALL 7,533 - 7,533 6,767 766 (766) (1) -
HUMAN RESOURCES ESI HR416 F5PCZECDEV ECONOMIC DEVELOPMENT - BELOW T CUSEOPCO 8 - 8 7 1 - (1) -
HUMAN RESOURCES ESI HR416 F5PCZFCTRN REGULATD NON-BACKBONE FIBER PCNUMXNR 9,488 - 9,488 8,999 489 - (3) 486
HUMAN RESOURCES ESI HR416 F5PCZFCTWR 2-WAY RADIOS COMMUNICATION SER RADIOALL 6,533 - 6,533 5,851 682 - (4) 679
HUMAN RESOURCES ESI HR416 F5PCZFDMAC DESKTOP MOVES/ADDS/CHANGES PCNUMXNR 119 - 119 113 6 - - 6
HUMAN RESOURCES ESI HR416 F5PCZFDMNT DESKTOP MAINTENANCE & SUPP PCNUMXNR 2,526 - 2,526 2,396 130 - (1) 129
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F5PCZFDSER DESKTOP SERVICES PCNUMALL 5,184 - 5,184 4,987 198 - (1) 196
HUMAN RESOURCES ESI HR416 F5PCZFLMNT LAN - DESKTOP PCNUMXNR 216 - 216 205 11 - - 11
HUMAN RESOURCES ESI HR416 F5PCZFOUND ENTERGY CHARITABLE FOUNDATION ASSTSALL 177 - 177 159 18 (18) - -
HUMAN RESOURCES ESI HR416 F5PCZFRMAC TWO WAY RADIO MOVES/ADDS/CHANG CUSEOPCO 176 - 176 150 26 - - 26
HUMAN RESOURCES ESI HR416 F5PCZFVMAC VOICE & VIDEO MOVES ADDS CHANG TELPHALL 2,161 - 2,161 2,043 119 - (1) 118
HUMAN RESOURCES ESI HR416 F5PCZFVMNT VOICE & VIDEO MAINTENANCE & SU TELPHALL 5,110 - 5,110 4,829 281 - (2) 279
HUMAN RESOURCES ESI HR416 F5PCZKDEPT SUPERVISION & SUPPORT - CUSTOM DIRCTESI 212 - 212 212 - - - -
HUMAN RESOURCES ESI HR416 F5PCZLDEPT SUPERVISION & SUPPORT - LEGAL LBRLEGAL 20,777 - 20,777 17,706 3,071 - (17) 3,055
HUMAN RESOURCES ESI HR416 F5PCZLEPAC POLITICAL ACTION COMMITTEE- EX DIRCTETR 3,353 - 3,353 3,353 - - - -
HUMAN RESOURCES ESI HR416 F5PCZPDEPT SUPERVISION & SUPPORT - PUBLIC LBREXAFF 9,094 - 9,094 8,585 509 - (3) 506
HUMAN RESOURCES ESI HR416 F5PCZQ1207 SYSTEM AGREEMENT ADMINISTRATOR LOADOPCO 1,285 - 1,285 1,093 192 - (1) 191
HUMAN RESOURCES ESI HR416 F5PCZSDEPT SUPERVISION & SUPPORT - SUPPLY LBRSUPCN 19,234 - 19,234 14,932 4,302 - (23) 4,279
HUMAN RESOURCES ESI HR416 F5PCZU1422 REGULATORY AFFAIRS - LP&L DIRCTELI 5,849 - 5,849 5,849 - - - -
HUMAN RESOURCES ESI HR416 F5PCZU1424 REGULATORY AFFAIRS - NOPSI DIRCTENO 4,221 - 4,221 4,221 - - - -
HUMAN RESOURCES ESI HR416 F5PCZU1425 REGULATORY COORDINAT -ELI & EG CUSELPSC 17,373 - 17,373 17,373 - - - -
HUMAN RESOURCES ESI HR416 F5PCZU1573 REGULATORY AFFAIRS -- 100% EGS DIRECTTX 8,324 - 8,324 - 8,324 - (43) 8,281
HUMAN RESOURCES ESI HR416 F5PCZU1574 REGULATORY AFFAIRS - 100% TX G DIRECTTX 248 - 248 - 248 - - 248
HUMAN RESOURCES ESI HR416 F5PCZU1579 REGULATORY AFFAIRS -- 100% EGS DIRECTLG 6,062 - 6,062 6,062 - - - -
HUMAN RESOURCES ESI HR416 F5PCZU5402 LOUISIANA GOVERNMENTAL AFFAIRS CUSELGLA 1,240 - 1,240 1,240 - - - -
HUMAN RESOURCES ESI HR416 F5PCZU5403 LOUISIANA GOVERNMENTAL AFFAIRS CUSTELLA 10,942 - 10,942 10,942 - - - -
HUMAN RESOURCES ESI HR416 F5PCZUBENF BENEFITS LBRBILAL 189,789 16,214 206,002 186,616 19,387 - 64 19,450
HUMAN RESOURCES ESI HR416 F5PCZUDEPT SUPERVISION & SUPPORT - DOMEST LBRUTOPN 25,865 - 25,865 21,330 4,535 - (25) 4,510
HUMAN RESOURCES ESI HR416 F5PCZUELEC ENOI REGULATORY ELECTRIC DIRCTENO 1,153 - 1,153 1,153 - - - -
HUMAN RESOURCES ESI HR416 F5PCZUGAS1 ENOI REGULATORY GAS DIRCTENO 1,241 - 1,241 1,241 - - - -
HUMAN RESOURCES ESI HR416 F5PCZZ0150 SHAREHOLDER/DIRECTOR EXPENSES ASSTSALL 700 - 700 628 71 - (0) 71
HUMAN RESOURCES ESI HR416 F5PP10011U Show Cause Docket No 10-011-U DIRCTEAI 5,319 - 5,319 5,319 - - - -
HUMAN RESOURCES ESI HR416 F5PPACCADM Access Administration - O&M LOADOPCO 226 - 226 192 34 - - 34
HUMAN RESOURCES ESI HR416 F5PPBCNAVF Avian Flu Contingency Planning EMPLOYAL 3,183 - 3,183 3,030 153 - (1) 152
HUMAN RESOURCES ESI HR416 F5PPBULKPW Minimize of Bulk Power Supply LOADOPCO 188 - 188 160 28 - - 28
HUMAN RESOURCES ESI HR416 F5PPCIPPDV CIP Procedure Development & Ma LOADOPCO 149 - 149 126 22 - - 22
HUMAN RESOURCES ESI HR416 F5PPCIPRMP CIP Related Mitigation Plan & LOADOPCO 664 - 664 565 99 - - 99
HUMAN RESOURCES ESI HR416 F5PPCIPUNC General Unclassified CIP Costs LOADOPCO 5,475 - 5,475 4,658 817 - (3) 814
HUMAN RESOURCES ESI HR416 F5PPCITSUP Business Support - Corp IT LBRINFOR 185 - 185 163 21 - - 21
HUMAN RESOURCES ESI HR416 F5PPD10154 MDT Wireless Telecom Serv CUSTEGOP 5,518 - 5,518 4,757 761 - (4) 756
HUMAN RESOURCES ESI HR416 F5PPD10156 Dist Work Mgmt - DriveCam Sup CUSTELLA 25 - 25 25 - - - -
HUMAN RESOURCES ESI HR416 F5PPD10162 Util Ops Cust Data Warehouse S CUSTEGOP 235 - 235 203 32 - (0) 32
HUMAN RESOURCES ESI HR416 F5PPDOEETR DOE-Dept of Energy Studies Coo LOADOPCO 262 - 262 223 39 - - 39
HUMAN RESOURCES ESI HR416 F5PPDOESMG DOE Smart Grid Phasor Project TRSBLNOP 892 - 892 787 105 - (1) 104
HUMAN RESOURCES ESI HR416 F5PPE14427 Regulatory Info RFIs-EAI-Dock DIRCTEAI 1,054 - 1,054 1,054 - - - -
HUMAN RESOURCES ESI HR416 F5PPEA2009 EAI GENERAL RATE CASE 2009 DIRCTEAI 8,397 - 8,397 8,397 - - - -
HUMAN RESOURCES ESI HR416 F5PPEAISEC EAI Securitization - 2009 Ice DIRCTEAI 2,737 - 2,737 2,737 - - - -
HUMAN RESOURCES ESI HR416 F5PPEGSGUS EGS-LA Storm Recovery Costs-Gu DIRECTLG 739 - 739 739 - - - -
HUMAN RESOURCES ESI HR416 F5PPELLGUS ELL Storm Recovery Costs - Gus DIRCTELI 869 - 869 869 - - - -
HUMAN RESOURCES ESI HR416 F5PPERG100 Systemwide Ergonomics Initiati EMPLOYAL 1,639 - 1,639 1,560 79 - (0) 78
HUMAN RESOURCES ESI HR416 F5PPETX009 2009 Texas Rate Case Support DIRECTTX 24,566 - 24,566 - 24,566 - (24,566) -
HUMAN RESOURCES ESI HR416 F5PPFAC009 FAC-009 M tigation Plan Data A TRALINOP 22,523 - 22,523 19,149 3,374 - (18) 3,356
HUMAN RESOURCES ESI HR416 F5PPFALCON Project Falcon DIRECTNI 34,584 - 34,584 34,584 - - - -
HUMAN RESOURCES ESI HR416 F5PPFERCCM FERC Compliance Program EMPLOREG 8,616 - 8,616 8,063 554 - (3) 551
HUMAN RESOURCES ESI HR416 F5PPFINSUP BUSINESS SUPPORT - FINANCE LBRFINAN 5,298 - 5,298 4,853 446 - (2) 443
HUMAN RESOURCES ESI HR416 F5PPFX3258 IT Integrated Energy Managemen CUSEOPCO 1,232 - 1,232 1,050 182 - (1) 181
HUMAN RESOURCES ESI HR416 F5PPGEFBUS Gas Operations Efficient Busin CUSGOPCO 224 - 224 224 - - - -
HUMAN RESOURCES ESI HR416 F5PPHRLEV2 Leave of Absence Outsourcing P EMPLOYAL 1,207 - 1,207 1,149 58 - (0) 58
HUMAN RESOURCES ESI HR416 F5PPICC000 Integrated Customer Communicat CUSTEGOP 1,570 - 1,570 1,353 216 - (2) 215
8-518
ESI HR416 F5PPICCCSV CUSTEGOP 2,817 - 2,817 2,428 388 - (2) 387
2011 TX Rate Case
HUMAN RESOURCES ICC - Customer Service
HUMAN RESOURCES ESI HR416 F5PPKETTLE Project Kettle DIRECTXU 281 - 281 281 - - - -
HUMAN RESOURCES ESI HR416 F5PPKRYPTN Project Krypton DIRECT14 12,520 - 12,520 12,520 - - - -
HUMAN RESOURCES ESI HR416 F5PPLOGMON Log Monitoring & Alerting - O& LOADOPCO 108 - 108 92 16 - - 16
Exhibit KGG-C
HUMAN RESOURCES ESI HR416 F5PPLRSOLT System Officer Labor Team EMPLOYAL 120 - 120 114 6 - - 6
Page 78 of 88
HUMAN RESOURCES ESI HR416 F5PPNN7762 License Renewal - Taiwan DIRECT14 134 - 134 134 - - - -
HUMAN RESOURCES ESI HR416 F5PPORGSSP ESI Direct Enexus Org Costs DIRECTNI 1,867 - 1,867 1,867 - - - -
HUMAN RESOURCES ESI HR416 F5PPQQ004F Top Deer JV Admin - Non B llab DIRECT4F 1,205 - 1,205 1,205 - - - -
HUMAN RESOURCES ESI HR416 F5PPRDDUCT Display Database Update Corr LOADOPCO 1,197 - 1,197 1,018 179 - (1) 177
HUMAN RESOURCES ESI HR416 F5PPREVERE PROJECT REVERE DIRECTXU 946 - 946 946 - - - -
HUMAN RESOURCES ESI HR416 F5PPRTUCLT RTU Comm Line Testing & Coor R LOADOPCO 378 - 378 321 56 - 0 56
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR416 F5PPRTUTSC RTU Troubleshooting & Checkout LOADOPCO 115 - 115 98 17 - 0 17
HUMAN RESOURCES ESI HR416 F5PPSAFTEL SAFETY TRAINING LOADER ELEC LA CUSTELLA 2,239 - 2,239 2,239 - - - -
HUMAN RESOURCES ESI HR416 F5PPSPPCBA ICT/RTO Cost Benefit Analysis LOADOPCO 180 - 180 153 27 - (27) -
HUMAN RESOURCES ESI HR416 F5PPSUPDIS SC- Distr bution Procurement SCDSPALL 22,105 - 22,105 14,134 7,971 (5,741) (12) 2,218
HUMAN RESOURCES ESI HR416 F5PPSUPICT Support of ICT LOADOPCO 3,690 - 3,690 3,139 551 - (3) 548
HUMAN RESOURCES ESI HR416 F5PPSUPTRN SC- Transmission Proc Support SCTSPALL 21,954 - 21,954 17,142 4,812 (3,491) (7) 1,314
HUMAN RESOURCES ESI HR416 F5PPTCANCL TransmissionCancel Cap WO's to TRSBLNOP 2,697 - 2,697 2,380 317 - (2) 315
HUMAN RESOURCES ESI HR416 F5PPTHMPSN Norwood Thompson Park Playgrou DIRCTETR 126 - 126 126 - - - -
HUMAN RESOURCES ESI HR416 F5PPTPTSAB Transmission Safety Advisory B TRSBLNOP 139 - 139 122 16 - - 16
HUMAN RESOURCES ESI HR416 F5PPTRAVEN PROJECT RAVEN DIRCTETR 2,038 - 2,038 1,798 239 - (239) -
HUMAN RESOURCES ESI HR416 F5PPTRISTE Project Blue DIRCTETR 1,349 - 1,349 1,349 - - - -
HUMAN RESOURCES ESI HR416 F5PPWE0485 2010 EPA Request for Informati CAPAOPCO 391 - 391 349 42 - - 42
HUMAN RESOURCES ESI HR416 F5PPWE0495 Carbon Capture Study CAPAOPCO 232 - 232 207 25 - - 25
HUMAN RESOURCES ESI HR416 F5PPZUWELL Entergy Wellness Program EMPLOYAL 4,731 - 4,731 4,504 227 - (1) 226
HUMAN RESOURCES ESI HR416 SAPCP25910 PC&R OVERHEAD POOL CHARGES CEAOUTAL 154,352 - 154,352 136,588 17,764 (17,764) - -
HUMAN RESOURCES ESI HR416 SAPCPCPLAP PC&R OVERHEAD POOL 13 - 13 13 - - - -
HUMAN RESOURCES ESI HR416 SAPCPCPLGL PC&R OVERHEAD POOL - EGSI - EL (5) - (5) (5) - - - -
HUMAN RESOURCES ESI HR416 SAPCPCPLLP PC&R OVERHEAD POOL 50 - 50 50 - - - -
HUMAN RESOURCES ESI HR416 SAPPIT1000 Office of the CIO Capital Susp ITSPENDA 16,649 - 16,649 15,659 991 (991) - -
HUMAN RESOURCES ESI HR416 SDPCE29004 CAPITAL SUSPENSE DISTR WIRES DIRCTEAI 1,101 - 1,101 1,101 - - - -
HUMAN RESOURCES ESI HR416 SDPCL79005 CAP SUSPENSE DISTR ESI LA-G CUSTELLA 32,277 - 32,277 32,277 - - - -
HUMAN RESOURCES ESI HR416 SDPCM79005 CAP SUSPENSE DISTR ESI METRO CUSEMETR 6,045 - 6,045 6,045 - - - -
HUMAN RESOURCES ESI HR416 SDPCR60007 CAPITAL SUSPENSE DISTRIBUTION DIRCTEMI 2,028 - 2,028 2,028 - - - -
HUMAN RESOURCES ESI HR416 SDPCR79005 CAPITAL SUSPENSE DIST EGSI-LA DIRECTLG 13,633 - 13,633 13,633 - - - -
HUMAN RESOURCES ESI HR416 SDPCS79005 CAP SUSPENSE DISTR ESI SOUTH CUSESOUT 191 - 191 191 - - - -
HUMAN RESOURCES ESI HR416 SDPCT30070 CAPITAL SUSPENSE DISTR WIRES DIRCTELI 9,014 - 9,014 9,014 - - - -
HUMAN RESOURCES ESI HR416 SDPCT59005 CAPITAL SUSPENSE ELEC DISTRIB DIRCTENO 2,357 - 2,357 2,357 - - - -
HUMAN RESOURCES ESI HR416 SDPCT79005 CAPITAL SUSPENSE DIST EGSI-TX DIRECTTX 2,246 - 2,246 - 2,246 (2,120) (125) -
HUMAN RESOURCES ESI HR416 SDPCTA0528 DISTRIBUTION CAPITAL SUSPENSE CUSEOPCO 36,150 - 36,150 30,822 5,328 (5,458) 131 -
HUMAN RESOURCES ESI HR416 SFPCWS0059 FOSSIL CAPITAL SUSPENSE - ESI CAPAOPCO 16,867 - 16,867 15,044 1,824 (1,824) - -
HUMAN RESOURCES ESI HR416 SGPCG59006 GAS DISTRIBUTION ENOI O/H GAS DIRCTENO 9,487 - 9,487 9,487 - - - -
HUMAN RESOURCES ESI HR416 SGPCR79008 GAS DISTRIBUTION EGSI O/H-CHAR DIRECTLG 5,748 - 5,748 5,748 - - - -
HUMAN RESOURCES ESI HR416 SNPC5CSUSP CAPITAL SUSPENSE - IP2 7A DIRECT7A 778 - 778 778 - - - -
HUMAN RESOURCES ESI HR416 SNPC6CSUSP CAPITAL SUSPENSE - IP3 77 DIRECT77 778 - 778 778 - - - -
HUMAN RESOURCES ESI HR416 SNPCN30001 Capital Overheads - Grand Gulf DIRCTEOI 1,343 - 1,343 1,343 - - - -
HUMAN RESOURCES ESI HR416 SNPCN60237 CAPITAL SUSPENSE - ECHELON DIRCTEOI 21,025 - 21,025 21,025 - - - -
HUMAN RESOURCES ESI HR416 SNPCN65000 OVERHEADS-WF3 SITE ENG & SUPER DIRCTWF3 872 - 872 872 - - - -
HUMAN RESOURCES ESI HR416 SNPCN85001 ANO SITE OVERHEADS ENG & SUPER DIRCANOC 1,732 - 1,732 1,732 - - - -
HUMAN RESOURCES ESI HR416 SNPCP8SUSP CAPITAL SUSPENSE - ENUCO 80 DIRCTENU 21,360 - 21,360 21,360 - - - -
HUMAN RESOURCES ESI HR416 SNPPTCSUSP CAPITAL SUSPENSE - Palisades N DIRECTNA 858 - 858 858 - - - -
HUMAN RESOURCES ESI HR416 STPCE29002 Arkansas Cap Suspense Transmis DIRCTEAI 13,746 - 13,746 13,746 - - - -
HUMAN RESOURCES ESI HR416 STPCT30030 ELL Capital Suspense Transmiss DIRCTELI 21,989 - 21,989 21,989 - - - -
HUMAN RESOURCES ESI HR416 STPCT59004 ENOI Capital Suspense Transmis DIRCTENO 3,160 - 3,160 3,160 - - - -
HUMAN RESOURCES ESI HR416 STPCT60006 EMI Capital Suspense Transmiss DIRCTEMI 18,712 - 18,712 18,712 - - - -
HUMAN RESOURCES ESI HR416 STPCTA0527 TRANSMISSION CAPITAL SUSPENSE TRANSPND 150,329 - 150,329 125,970 24,359 (24,359) - -
HUMAN RESOURCES ESI HR416 STPPGL7900 Gulf States LA Transm Cap Susp DIRECTLG 20,810 - 20,810 20,810 - - - -
HUMAN RESOURCES ESI HR416 STPPTD00LA Capital Suspense T&D Grid ESI CUSTELLA 4,603 - 4,603 4,603 - - - -
HUMAN RESOURCES ESI HR416 STPPTD0ELL Capital Suspense T&D Grid ELL DIRCTELI 1,023 - 1,023 1,023 - - - -
HUMAN RESOURCES ESI HR416 STPPTDEGSL Capital Suspense T&D Grid EGSL DIRECTLG 848 - 848 848 - - - -
HUMAN RESOURCES ESI HR416 STPPTDENOI Capital Suspense T&D Grid ENOI DIRCTENO 191 - 191 191 - - - -
HUMAN RESOURCES ESI HR416 STPPTDS527 Capital Suspense TGrid ESI all CUSEOPCO 3,762 - 3,762 3,207 554 (554) - -
HUMAN RESOURCES ESI HR416 STPPTX7900 Texas Trans Capital Suspense DIRECTTX 21,573 - 21,573 - 21,573 (21,573) - -
8-519
ESI HR416 Total 7,083,444 16,214 7,099,658 6,502,047 597,611 (126,197) (24,492) 446,923
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI HR417 C1PPFI5207 Payroll Time & Labor - Phase I EMPLOYAL (5) (0) (5) (5) (0) 0 0 -
HUMAN RESOURCES ESI HR417 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 22,643 2,487 25,129 23,933 1,196 (1,196) 0 -
Exhibit KGG-C
HUMAN RESOURCES ESI HR417 C6PPAMBSGN AMI BASE Non-Incremental EGSL DIRECTLG (11) (1) (12) (12) - - - -
Page 79 of 88
HUMAN RESOURCES ESI HR417 E1PCD10064 DISTR WK MGMT-SUBST AOR/COS/SF CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCCPM001 CORPORATE PERFORMANCE MANAGEME ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCD10006 FIELD DEVELOPMENT CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCD10010 PROGRAM MANAGEMENT - O&M CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCD10049 REGULATED RETAIL SYSTEMS - O&M CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCD10077 REGULATORY AFFAIRS WORLDOX IMP DIRCTENO - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR417 F3PCD10105 CUSTOMER CARE SYSTEM SUPPORT CUSEGXTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCE01601 FERC - OPEN ACCESS TRANSMISSIO LOADOPCO 4,711 546 5,257 4,470 787 - 24 812
HUMAN RESOURCES ESI HR417 F3PCE14423 REGULATORY AFFAIRS - EMI DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF10414 ESI TAX SERVICES LVLSVCAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF15260 IT - BUSINESS & PROJECT SUPPOR CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF23425 ACCOUNTS PAYABLE PROCESSING APTRNALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF23428 TREASURY SYSTEMS BNKACCTA - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF23442 PAYROLL PROCESSING PRCHKALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF26910 REVENUE ACCOUNTING ANALYSIS CUSEGALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF72271 DATA WAREHOUSE GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF72670 GENERAL ACCOUNTING SYSTEM MAIN GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF72901 MOBILE DATA TERMINAL BASELOAD CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF73027 BUDGET SYSTEM MAINTENANCE GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF73901 AM/FM BASELOAD (SUPPORT) DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF74195 TRANSMISSION APPLICATION SUPPO TRSBLNOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF74341 ISB MAINT LOADWEPI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF74344 GENERATION PLANNING & DISPATCH LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF74515 FOSSIL MAINTENANCE MANAGEMENT CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF74585 FOSSIL APPLICATION SUPPORT CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCF99182 RECORDS MANAGEMENT RECDMGNT - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFAPWHS POWERHOUSE OPERATIONS EMPLOYAL 98 - 98 93 5 - - 5
HUMAN RESOURCES ESI HR417 F3PCFCQEAI ENTERPRISE APPLICATION INTEGRA APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFCQEXC EXCHANGE PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFCQMVS MAINFRAME APPSMVSX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFCQNTS NT SERVERS APPSWINT - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFCQUNX UNIX SERVERS APPSUNIX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX2815 EDMS PRODUCT LINE SUPPORT EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX2850 SECRETARIAT LEGAL SUPPORT ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3265 POWERBUILDER FRAMEWORK BASELOA APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3275 WEB INFRASTRUCTURE MAINTENANCE PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3290 IT BUSINESS PLANNING AND GOVER ITSPENDA - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3350 A/R & BILLING SUPPORT ARTRNALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3355 Property Software Support GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3620 MMIS MATERIALS MAINT MGMNT INF DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3625 SUPPLY CHAIN - CDW SYSTEMS SUP SCDSPALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3640 WHITE AMBER & ITILITI SUPPORT SCMATRAN - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3650 WEB PAGE SUPPORT - CORPORATE EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3670 CORPORATE COMMUNICATIONS WEB S DIRCTETR - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3675 BARCODING SYSTEMS SUPPORT SCDSPALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3690 PEARL SUPPORT APTRNALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3695 ATPR SUPPORT APTRNALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCFX3790 ESTER SUPPORT PRCHKALL 5 0 5 5 0 - 0 0
HUMAN RESOURCES ESI HR417 F3PCFX5555 DATA WAREHOUSE TOOLS SUPPORT APPSUPAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN (31) - (31) (27) (4) - (0) (5)
HUMAN RESOURCES ESI HR417 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 367,100 17,321 384,421 384,421 - - - -
HUMAN RESOURCES ESI HR417 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCHRFITZ HR SERVICES - JAMES A FITZPAT DIRECT78 1,108 122 1,231 1,231 - - - -
HUMAN RESOURCES ESI HR417 F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 2,434 225 2,660 2,419 241 - 5 246
HUMAN RESOURCES ESI HR417 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 2,884,785 218,716 3,103,500 2,953,956 149,544 - 2,210 151,754
HUMAN RESOURCES ESI HR417 F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 332,624 29,052 361,676 337,911 23,765 - 449 24,214
HUMAN RESOURCES ESI HR417 F3PCHTBENF BENEFITS - NON-REGULATED EMPNONRG 225 - 225 225 - - - -
HUMAN RESOURCES ESI HR417 F3PCMCMSOM MATERIALS & CONTRACTS MGTMT SY SCMATXNU - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCN20520 WORK MANAGEMENT SYSTEM (WMS) M DIRCTEOI - - - - - - - -
8-520
ESI HR417 F3PCN20521 IDEAS MAINTENANCE DIRCTEOI - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES
HUMAN RESOURCES ESI HR417 F3PCN20522 PCRS MAINTENANCE DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCN20527 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCN20528 ERD SUPPORT (MAINTENANCE) DIRCTEOI - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR417 F3PCN20858 NUCLEAR IT QUICK RESPONSE TEAM DIRCTEOI - - - - - - - -
Page 80 of 88
HUMAN RESOURCES ESI HR417 F3PCR40500 EMPLOYEE COMM (REG + UNREG COM EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCR53291 ESI REMITTANCE PROCESSING CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCR73326 CUSTOMER SERVICE CENTER SUPPOR CUSTCALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCR73380 CREDIT SYSTEMS CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCRM1021 AUDIT ESI INFORMATION TECHNO DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCSYSRAS SYSTEM REGULATORY AFFAIRS-STAT CUSTEGOP 62 - 62 54 9 - - 9
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR417 F3PCTDPQ01 DISTR POWER QUALITY ESI CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCW29607 POWER SYSTEM ACCOUNTING LOADWEPI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCWE0063 EMO APPLICATION SUPPORT LOADOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCWE0073 FOSSIL INFORMATION TECHNOLOGY CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCWE0187 FOSSIL IT SUPPORT FOR 2003-200 CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PCWS0327 SAIC LABOR CHARGES TO PMDC CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PP1TWEED Project Tweed DIRCTETR 64,009 71 64,080 64,080 - - - -
HUMAN RESOURCES ESI HR417 F3PP6HHOST ENNE Hosting/server support/SO DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PP6HINDS Indus Passport DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPAMISTG AMI Strategy Expense CUSEOPCO 11 1 12 11 2 - 0 2
HUMAN RESOURCES ESI HR417 F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPCRPSTM (___) Corporate O&M Storm Supp LVLSVCAL 771 105 876 794 82 - 2 84
HUMAN RESOURCES ESI HR417 F3PPD10115 Dist Work Mgmt O&M-DIS/DSS/ADS CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10116 Dist Work Mgmt O&M-LAMP Street CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10119 Dist Work Mgmt O&M-CTS Contrac CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10120 Dist Oper Appl O&M-AM/FM Suppo CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10121 Dist Oper Appl O&M-AutoCAD CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10123 Dist Oper Appl O&M-EPO&SAISO S CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10124 Dist Oper Appl O&M-PDD/ECOS Sp CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10128 ARCS/Itron/MV90 Support CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10129 B lling Determinate Proc/Major CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10130 Customer Care System Interface CUSEGXTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10131 CIS/AIS & Core Support DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10132 Electronic Data Interchange Su CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10133 Internet B ll Presentment & Pm CUSEGXTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10134 MAB Load Research Support CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10137 B ll Delivery Support CUSEGXTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10140 Large Power Billing System for CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10141 CIMS Support CUSEGXTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10142 Customer Service Field Applica CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10146 Dist Work Mgmt-Cyndrus Support VEHCLALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10150 TaxWare Support CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10158 CCS Agent Care System CUSEGXTX - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPD10161 ePlus (Web Se f Service) Suppo CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPDBNVIT Defined Benefit New Vendor Ini EMPLOYAL 2,785 - 2,785 2,655 130 - - 130
HUMAN RESOURCES ESI HR417 F3PPF72700 Cognos Reporting Support GENLEDAL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPFX3685 Supply Chain Applications Supp SCMATRAN - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPFX5307 Compliance Software System Sup ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPFXOPMO IT Enterprise Program Manageme ITSPENDA - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 283 (53) 230 219 10 - - 10
HUMAN RESOURCES ESI HR417 F3PPHRAREG HR&A REGULATORY SUPPORT EMPLOREG 153,399 12,560 165,958 155,054 10,904 - 309 11,213
HUMAN RESOURCES ESI HR417 F3PPHRBENE Benefits diagnostic project EMPLOYAL 135,144 - 135,144 128,782 6,362 - - 6,362
HUMAN RESOURCES ESI HR417 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 219,151 24,979 244,130 232,370 11,759 - 238 11,998
HUMAN RESOURCES ESI HR417 F3PPN20535 P3E Scheduling Software Mainte DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPN20536 INDUS Software Maintenance DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPN2SECU Security Force Analysis DIRCTEOI 9,458 - 9,458 9,458 - - - -
HUMAN RESOURCES ESI HR417 F3PPPMUPGR Performance Management Sys Upg CUSEOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPRC2008 ENOI 2008 RATE CASE DIRCTENO 6,768 765 7,533 7,533 - - - -
HUMAN RESOURCES ESI HR417 F3PPWE0372 EMI Union Negotiation Fossil DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI HR417 F3PPWE0375 SAIC Designated Srv for Fossil CAPAOPCO - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PCD10093 WEB DEVELOPMENT SUPPORT CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PCEDIVER DIVERSITY TRAINING DIRCTESI 45 - 45 45 - - - -
HUMAN RESOURCES ESI HR417 F5PCMCMSCL PASSPORT- SC MATERIALS MANAGEM SCMATRAN - - - - - - - -
8-521
ESI HR417 F5PCSVCAWD DIRCTESI 866 - 866 866 - - - -
2011 TX Rate Case
HUMAN RESOURCES SERVICE AWARDS
HUMAN RESOURCES ESI HR417 F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 4,483 - 4,483 4,319 164 - - 164
HUMAN RESOURCES ESI HR417 F5PCZCONEX COMMUNITY CONNECTORS - BELOW T ASSTSALL 250 - 250 226 24 (24) - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR417 F5PCZCONOP CONTRIBUTION OPERATIONS - BELO ASSTSALL - - - - - - - -
Page 81 of 88
HUMAN RESOURCES ESI HR417 F5PCZFCLSR VOICE & VIDEO LOCAL SERVICE TELXGENS 5 - 5 5 0 - - 0
HUMAN RESOURCES ESI HR417 F5PCZFDSER DESKTOP SERVICES PCNUMALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PCZUBENF BENEFITS LBRBILAL 11,547 - 11,547 10,463 1,084 - - 1,084
HUMAN RESOURCES ESI HR417 F5PPBCNAVF Avian Flu Contingency Planning EMPLOYAL 3,215 344 3,559 3,384 175 - 3 179
HUMAN RESOURCES ESI HR417 F5PPD10154 MDT Wireless Telecom Serv CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PPD10156 Dist Work Mgmt - DriveCam Sup CUSTELLA - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR417 F5PPD10162 Util Ops Cust Data Warehouse S CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PPEA2009 EAI GENERAL RATE CASE 2009 DIRCTEAI 714 - 714 714 - - - -
HUMAN RESOURCES ESI HR417 F5PPERG100 Systemwide Ergonomics Initiati EMPLOYAL 3,831 555 4,386 4,175 212 - 4 216
HUMAN RESOURCES ESI HR417 F5PPETX009 2009 Texas Rate Case Support DIRECTTX 12,942 1,410 14,352 - 14,352 (1,847) (12,505) -
HUMAN RESOURCES ESI HR417 F5PPFALCON Project Falcon DIRECTNI (3,653) 2,490 (1,162) (1,162) - - - -
HUMAN RESOURCES ESI HR417 F5PPHREXEC HR Executive Financial Counsel ASSTSALL - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PPHRLEV2 Leave of Absence Outsourcing P EMPLOYAL 100 92 192 182 10 - 0 10
HUMAN RESOURCES ESI HR417 F5PPKRYPTN Project Krypton DIRECT14 157,808 406 158,214 158,214 - - - -
HUMAN RESOURCES ESI HR417 F5PPORGSJV ESI Direct EquaGen Org Costs DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI HR417 F5PPSPE044 PMO Support In tiative-System- LOADOPCO 295 38 334 278 55 - (55) -
HUMAN RESOURCES ESI HR417 F5PPZUWELL Entergy Wellness Program EMPLOYAL 112,873 10,933 123,805 117,809 5,997 (449) 114 5,661
HUMAN RESOURCES ESI HR417 SAPCP25910 PC&R OVERHEAD POOL CHARGES CEAOUTAL - - - - - - - -
HUMAN RESOURCES ESI HR417 Total 4,512,846 323,165 4,836,011 4,609,146 226,865 (3,516) (9,202) 214,147
HUMAN RESOURCES ESI HR41B F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 64 - 64 61 3 - - 3
HUMAN RESOURCES ESI HR41B F3PPHRBENE Benefits diagnostic project EMPLOYAL 1,002 - 1,002 954 48 - - 48
HUMAN RESOURCES ESI HR41B Total 1,066 - 1,066 1,015 51 - - 51
HUMAN RESOURCES ESI HR41C C1PPHR8041 HR Diagnostic - 2008 EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR41C C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 3,436 92 3,528 3,357 171 (171) - -
HUMAN RESOURCES ESI HR41C F3PC6H0026 NORTHEAST MGMT OVERSITE IP2/IP SPL77N7A 25 - 25 25 - - - -
HUMAN RESOURCES ESI HR41C F3PCE01601 FERC - OPEN ACCESS TRANSMISSIO LOADOPCO 849 87 935 788 147 - 5 152
HUMAN RESOURCES ESI HR41C F3PCE14423 REGULATORY AFFAIRS - EMI DIRCTEMI 627 86 713 713 - - - -
HUMAN RESOURCES ESI HR41C F3PCHRANOX HUMAN RESOURCE SERVICES - ANO DIRCANOC 21 - 21 21 - - - -
HUMAN RESOURCES ESI HR41C F3PCHREEI4 HR SVCS - PILGRIM (ENGC) DIRECT57 25 - 25 25 - - - -
HUMAN RESOURCES ESI HR41C F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 10,087 681 10,768 10,768 - - - -
HUMAN RESOURCES ESI HR41C F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 9,676 681 10,357 10,357 - - - -
HUMAN RESOURCES ESI HR41C F3PCHRFITZ HR SERVICES - JAMES A FITZPAT DIRECT78 25 - 25 25 - - - -
HUMAN RESOURCES ESI HR41C F3PCHRRVRB HUMAN RESOURCE SERVICES - RIVE DIRCTRBS 15 - 15 15 - - - -
HUMAN RESOURCES ESI HR41C F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 773,601 74,429 848,030 806,919 41,111 - 711 41,823
HUMAN RESOURCES ESI HR41C F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN 116 - 116 107 9 - - 9
HUMAN RESOURCES ESI HR41C F3PCHRVTYK HR SERVICES - VERMONT YANKEE DIRECT72 24 - 24 24 - - - -
HUMAN RESOURCES ESI HR41C F3PCHRWF3X HUMAN RESOURCE SERVICES - WATE DIRCTWF3 15 - 15 15 - - - -
HUMAN RESOURCES ESI HR41C F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR41C F3PPEGSFRP EGSI LPSC Formula Rate Plan Fi DIRECTLG - - - - - - - -
HUMAN RESOURCES ESI HR41C F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL (340) (37) (377) (359) (19) - (0) (19)
HUMAN RESOURCES ESI HR41C F3PPHRAREG HR&A REGULATORY SUPPORT EMPLOREG - - - - - - - -
HUMAN RESOURCES ESI HR41C F3PPHRBENE Benefits diagnostic project EMPLOYAL 84 - 84 80 4 - - 4
HUMAN RESOURCES ESI HR41C F3PPHRNPAL HR SERVICES - PALISADES DIRECTNA 25 - 25 25 - - - -
HUMAN RESOURCES ESI HR41C F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 158,918 17,835 176,753 168,234 8,519 - 174 8,693
HUMAN RESOURCES ESI HR41C F3PPRC2008 ENOI 2008 RATE CASE DIRCTENO 144 14 158 158 - - - -
HUMAN RESOURCES ESI HR41C F5PCELI350 ELI 2003 RATE CASE DIRCTELI - - - - - - - -
HUMAN RESOURCES ESI HR41C F5PCSVCAWD SERVICE AWARDS DIRCTESI 179 - 179 179 - - - -
HUMAN RESOURCES ESI HR41C F5PCZU1573 REGULATORY AFFAIRS -- 100% EGS DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR41C F5PPEA2009 EAI GENERAL RATE CASE 2009 DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI HR41C F5PPETX009 2009 Texas Rate Case Support DIRECTTX 1,343 146 1,489 - 1,489 (495) (994) -
HUMAN RESOURCES ESI HR41C F5PPFALCON Project Falcon DIRECTNI (6,622) 16 (6,606) (6,606) - - - -
HUMAN RESOURCES ESI HR41C F5PPMSFA9A 2009 EMI Fuel Audit McFadden G DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI HR41C F5PPZUWELL Entergy Wellness Program EMPLOYAL (63) - (63) (60) (3) - (0) (3)
HUMAN RESOURCES ESI HR41C Total 952,210 94,029 1,046,239 994,810 51,429 (666) (104) 50,658
8-522
2011 TX Rate Case
HUMAN RESOURCES ESI HR439 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 107,550 9,967 117,517 111,917 5,600 - 102 5,702
HUMAN RESOURCES ESI HR439 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 4,228 438 4,666 4,443 223 - 5 227
Exhibit KGG-C
HUMAN RESOURCES ESI HR439 Total 111,777 10,405 122,182 116,360 5,822 - 107 5,929
Page 82 of 88
HUMAN RESOURCES ESI HR462 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 26,359 2,837 29,196 27,764 1,432 (1,432) - -
HUMAN RESOURCES ESI HR462 C6PPSP0038 SPO Project Lamar Transaction DIRCTEAI 242 33 275 275 - - - -
HUMAN RESOURCES ESI HR462 F3PCHREEI4 HR SVCS - PILGRIM (ENGC) DIRECT57 144 14 157 157 - - - -
HUMAN RESOURCES ESI HR462 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 12,076 1,847 13,923 13,923 - - - -
HUMAN RESOURCES ESI HR462 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 190,130 25,526 215,656 215,656 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR462 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 520 22 542 516 26 - 0 27
HUMAN RESOURCES ESI HR462 F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 461,318 38,822 500,140 467,371 32,769 - 577 33,346
HUMAN RESOURCES ESI HR462 F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR462 F3PPDIBEWM EMI-IBEW Entergy Contract Nego DIRCTEMI 32,731 3,436 36,167 36,167 - - - -
HUMAN RESOURCES ESI HR462 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 569 - 569 542 27 - - 27
HUMAN RESOURCES ESI HR462 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 220,753 24,189 244,942 233,132 11,810 - 211 12,022
HUMAN RESOURCES ESI HR462 F3PPN09574 WF3 Planners Union Campaign DIRCTWF3 3,132 323 3,455 3,455 - - - -
HUMAN RESOURCES ESI HR462 F3PPN16211 Grand Gulf Strike Contingency DIRCTSER 128 - 128 128 - - - -
HUMAN RESOURCES ESI HR462 F3PPSPE003 SPO Summer 2009 RFP Expense LOADOPCO 425 53 478 407 71 - 1 73
HUMAN RESOURCES ESI HR462 F3PPSPE027 SPO ESI Project Houston PPA DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR462 F3PPWE0372 EMI Union Negotiation Fossil DIRCTEMI 412 - 412 412 - - - -
HUMAN RESOURCES ESI HR462 F3PPWEL011 Union IBEW 2286_LA_NON_REIMB DIRECTLG 3,375 389 3,764 3,764 - - - -
HUMAN RESOURCES ESI HR462 F3PPWET012 Union IBEW 2286_TX_NON_REIMB DIRECTTX 3,077 301 3,377 - 3,377 - 68 3,445
HUMAN RESOURCES ESI HR462 F3PPWET308 SPO Calpine PPA/Project Housto DIRECTTX 242 38 281 - 281 - 6 286
HUMAN RESOURCES ESI HR462 F5PCSVCAWD SERVICE AWARDS DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR462 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 89 - 89 84 5 - - 5
HUMAN RESOURCES ESI HR462 F5PPFALCON Project Falcon DIRECTNI (6,788) - (6,788) (6,788) - - - -
HUMAN RESOURCES ESI HR462 F5PPIBWG10 2010 IBEW-EGSL Contract Negoti DIRECTLG 3,383 - 3,383 3,383 - - - -
HUMAN RESOURCES ESI HR462 F5PPIBWG11 2011 IBEW-EGSL Contract Negoti DIRECTLG 7,297 661 7,958 7,958 - - - -
HUMAN RESOURCES ESI HR462 F5PPIBWT10 2010 IBEW-ETI Contract Negotia DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR462 F5PPIBWT11 2011 IBEW-ETI Contract Negotia DIRECTTX 6,078 628 6,706 - 6,706 - 118 6,824
HUMAN RESOURCES ESI HR462 F5PPZUWELL Entergy Wellness Program EMPLOYAL 724 79 803 764 39 - 1 40
HUMAN RESOURCES ESI HR462 Total 966,418 99,198 1,065,616 1,009,072 56,544 (1,432) 982 56,094
HUMAN RESOURCES ESI HR463 C1PPFIRGTL Regulated Time-LBR & Absence M EMPOPCPE 4,758 604 5,362 4,882 480 (480) - -
HUMAN RESOURCES ESI HR463 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 9,742 1,146 10,888 10,366 522 (522) - -
HUMAN RESOURCES ESI HR463 C6PPHBA798 Purchase AED for TCBY Bldg DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI HR463 C6PPSP0038 SPO Project Lamar Transaction DIRCTEAI 627 96 723 723 - - - -
HUMAN RESOURCES ESI HR463 C6PPSP0046 SPO Project Burnet Transaction DIRCTEMI 627 100 727 727 - - - -
HUMAN RESOURCES ESI HR463 F3PCFASHRX FACILITIES SVCS- ESI- HUMAN RE DIRCTESI 3,735 - 3,735 3,735 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN - - - - - - - -
HUMAN RESOURCES ESI HR463 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 63 - 63 63 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRFEGL HR FOSSIL SUPPORT- EGSI (LA) DIRECTLG 22,077 2,729 24,806 24,806 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRFEGT HR FOSSIL SUPPORT- EGSI (TX) DIRECTTX 91,091 12,295 103,385 - 103,385 - 2,115 105,500
HUMAN RESOURCES ESI HR463 F3PCHRFELI HR FOSSIL SUPPORT- ELI DIRCTELI 22,619 2,851 25,470 25,470 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 274,551 30,108 304,659 276,748 27,911 - 547 28,457
HUMAN RESOURCES ESI HR463 F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 61,962 8,441 70,404 57,398 13,005 - 260 13,265
HUMAN RESOURCES ESI HR463 F3PCHRRETL HR RETAIL OPNS SUPPORT- ALL CO DIRCTESI 253 - 253 253 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRSADM HR SVCS - ESI ADMINISTRATION DIRCTESI 7,569 - 7,569 7,569 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 206,039 17,682 223,722 212,912 10,810 (7) 125 10,928
HUMAN RESOURCES ESI HR463 F3PCHRSEAM HR SVCS - ENTERGY ASSET MGMT I DIRECTXU 722 116 838 838 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRSEXA HR SVCS - ESI EXTERNAL AFFAIRS DIRCTESI 76,923 - 76,923 76,923 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRSFIN HR SVCS - ESI FINANCE AND ACCO DIRCTESI 172,855 - 172,855 172,855 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 148,363 - 148,363 148,363 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRSLEG HR SVCS - ESI LEGAL DIRCTESI 67,326 - 67,326 67,326 - - - -
HUMAN RESOURCES ESI HR463 F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 27,552 188 27,740 25,963 1,777 - 4 1,781
HUMAN RESOURCES ESI HR463 F3PCHRTEGT HR TRANSMISSION SUPPORT- EGSI DIRECTTX 16 - 16 - 16 - - 16
HUMAN RESOURCES ESI HR463 F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN 320,278 22,071 342,350 314,183 28,167 - 563 28,730
HUMAN RESOURCES ESI HR463 F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL 4,112 - 4,112 3,921 192 - - 192
HUMAN RESOURCES ESI HR463 F3PPCAO001 Chief Administrative Officer ASSTSALL 9,607 1,365 10,973 9,888 1,085 - 22 1,107
HUMAN RESOURCES ESI HR463 F3PPFRM127 OCRO - Bus Cont Plan Managemen LBRBILAL 13,448 1,742 15,191 13,729 1,461 - 30 1,492
HUMAN RESOURCES ESI HR463 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 2,925 - 2,925 2,785 140 - - 140
8-523
ESI HR463 F3PPHRSEMO DIRCTESI 88,887 - 88,887 88,887 - - - -
2011 TX Rate Case
HUMAN RESOURCES HR Svcs - System Planning
HUMAN RESOURCES ESI HR463 F3PPHRSSPC HR SVS - ESI SUPPLY CHAIN DIRCTESI 55,619 - 55,619 55,619 - - - -
HUMAN RESOURCES ESI HR463 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 131,588 14,066 145,655 138,628 7,027 - 138 7,165
HUMAN RESOURCES ESI HR463 F3PPWE0372 EMI Union Negotiation Fossil DIRCTEMI 1,286 124 1,410 1,410 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR463 F3PPWEL011 Union IBEW 2286_LA_NON_REIMB DIRECTLG 4,938 632 5,570 5,570 - - - -
Page 83 of 88
HUMAN RESOURCES ESI HR463 F3PPWET012 Union IBEW 2286_TX_NON_REIMB DIRECTTX 2,343 252 2,595 - 2,595 - 57 2,652
HUMAN RESOURCES ESI HR463 F5PCSVCAWD SERVICE AWARDS DIRCTESI 66 - 66 66 - - - -
HUMAN RESOURCES ESI HR463 F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR463 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 16 - 16 16 0 - - 0
HUMAN RESOURCES ESI HR463 F5PCZZ4070 IMPACT AWARDS DIRCTESI 1,855 - 1,855 1,855 - - - -
HUMAN RESOURCES ESI HR463 F5PCZZ8602 ESI/EBS GIFTS/ REWARDS EMPLOYAL 4,489 76 4,565 4,349 216 - (116) 100
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR463 F5PPFALCON Project Falcon DIRECTNI (12,550) 532 (12,019) (12,019) - - - -
HUMAN RESOURCES ESI HR463 F5PPSPE044 PMO Support In tiative-System- LOADOPCO 698 75 773 645 128 - (128) -
HUMAN RESOURCES ESI HR463 F5PPZUWELL Entergy Wellness Program EMPLOYAL 1,526 156 1,682 1,600 82 - 2 84
HUMAN RESOURCES ESI HR463 Total 1,830,602 117,449 1,948,050 1,749,051 199,000 (1,008) 3,619 201,610
HUMAN RESOURCES ESI HR471 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 21,660 2,263 23,923 22,761 1,162 (1,162) - -
HUMAN RESOURCES ESI HR471 E1PCR56226 Sales & Mktg - ALL JURIS MACCTALL 2,801 383 3,183 2,770 413 - 8 421
HUMAN RESOURCES ESI HR471 F3PCCEPNEW CONSUMER ED PROGRAMS N O DIRCTENO 1,008 209 1,217 1,217 - - - -
HUMAN RESOURCES ESI HR471 F3PCFAPWHS POWERHOUSE OPERATIONS EMPLOYAL 98 - 98 93 5 - - 5
HUMAN RESOURCES ESI HR471 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 403 - 403 347 55 - - 55
HUMAN RESOURCES ESI HR471 F3PCHREAIX HUMAN RESOURCE SERVICES - EAI DIRCTEAI 341 46 387 387 - - - -
HUMAN RESOURCES ESI HR471 F3PCHREEIX HR SERVICES - NON-REGS NON_NUC EMPNONRG 1,294 175 1,469 1,469 - - - -
HUMAN RESOURCES ESI HR471 F3PCHRELIX HUMAN RESOURCES SERVICES - ELI DIRCTELI 340 46 387 387 - - - -
HUMAN RESOURCES ESI HR471 F3PCHREMIX HUMAN RESOURCE SERVICES - EMI DIRCTEMI 340 46 387 387 - - - -
HUMAN RESOURCES ESI HR471 F3PCHRENOI HUMAN RESOURCE SERVICES - ENOI DIRCTENO 341 46 387 387 - - - -
HUMAN RESOURCES ESI HR471 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU - - - - - - - -
HUMAN RESOURCES ESI HR471 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 341 46 387 387 - - - -
HUMAN RESOURCES ESI HR471 F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 340 38 379 344 34 - 1 35
HUMAN RESOURCES ESI HR471 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 714,859 60,346 775,205 737,585 37,620 - 616 38,237
HUMAN RESOURCES ESI HR471 F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 3,205 - 3,205 3,205 - - - -
HUMAN RESOURCES ESI HR471 F3PCR73320 SYSTEM DEVELOP & PROJ MGMT CUSTEGOP - - - - - - - -
HUMAN RESOURCES ESI HR471 F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL 929 - 929 885 44 - - 44
HUMAN RESOURCES ESI HR471 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 10 - 10 10 0 - - 0
HUMAN RESOURCES ESI HR471 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 35,114 4,121 39,235 37,352 1,883 - 38 1,921
HUMAN RESOURCES ESI HR471 F3PPN2SECU Security Force Analysis DIRCTEOI - - - - - - - -
HUMAN RESOURCES ESI HR471 F5PCSVCAWD SERVICE AWARDS DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR471 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 20 - 20 20 1 - - 1
HUMAN RESOURCES ESI HR471 F5PCZXXNEO NEW EMPLOYEE ORIENTATION EMPLOREG 45 - 45 42 3 - - 3
HUMAN RESOURCES ESI HR471 F5PPFALCON Project Falcon DIRECTNI (572) 5 (567) (567) - - - -
HUMAN RESOURCES ESI HR471 F5PPJUMPST Entergy JumpStart Program EMPLOYAL 1,083 82 1,165 1,108 57 - 1 58
HUMAN RESOURCES ESI HR471 F5PPZUWELL Entergy Wellness Program EMPLOYAL 878 86 965 917 47 - 1 48
HUMAN RESOURCES ESI HR471 Total 784,879 67,940 852,818 811,493 41,326 (1,162) 666 40,829
HUMAN RESOURCES ESI HR494 F3PCFACALL FACILITIES SVCS- ALL COS SQFTALLC 2,405 164 2,569 2,284 284 - 6 291
HUMAN RESOURCES ESI HR494 F3PCHRCALL HR SVCS- CUST SERV SUPT- ALL C EMPLOCSS 19 2 21 19 2 - 0 2
HUMAN RESOURCES ESI HR494 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 163 29 192 166 27 - 1 27
HUMAN RESOURCES ESI HR494 F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 16 3 19 16 4 - 0 4
HUMAN RESOURCES ESI HR494 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 119,023 12,529 131,552 125,209 6,342 - 130 6,472
HUMAN RESOURCES ESI HR494 F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI 3 - 3 3 - - - -
HUMAN RESOURCES ESI HR494 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 189,840 20,430 210,270 200,160 10,110 - 177 10,287
HUMAN RESOURCES ESI HR494 F5PCZUBENF BENEFITS LBRBILAL 2,892 311 3,204 2,898 306 - 7 313
HUMAN RESOURCES ESI HR494 F5PPZUWELL Entergy Wellness Program EMPLOYAL 439 44 483 459 24 - 0 24
HUMAN RESOURCES ESI HR494 Total 314,801 33,511 348,313 331,214 17,099 - 321 17,420
HUMAN RESOURCES ESI HR4CR C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 17,972 1,728 19,700 18,731 968 (968) - -
HUMAN RESOURCES ESI HR4CR F3PCFAPWHS POWERHOUSE OPERATIONS EMPLOYAL 123 - 123 117 6 - - 6
HUMAN RESOURCES ESI HR4CR F3PCHRCALL HR SVCS- CUST SERV SUPT- ALL C EMPLOCSS 27,939 1,544 29,483 27,027 2,456 - 50 2,506
HUMAN RESOURCES ESI HR4CR F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 77,804 9,673 87,477 75,228 12,248 - 252 12,500
HUMAN RESOURCES ESI HR4CR F3PCHREEIX HR SERVICES - NON-REGS NON_NUC EMPNONRG (142) - (142) (142) - - - -
HUMAN RESOURCES ESI HR4CR F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 30,946 4,094 35,041 35,041 - - - -
8-524
ESI HR4CR F3PCHREOIX DIRCTEOI 30,579 4,028 34,607 34,607 - - - -
2011 TX Rate Case
HUMAN RESOURCES HUMAN RESOURCE SERVICES - EOI
HUMAN RESOURCES ESI HR4CR F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 26,093 3,006 29,099 26,428 2,672 - 54 2,726
HUMAN RESOURCES ESI HR4CR F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 393 54 446 363 83 - 2 85
HUMAN RESOURCES ESI HR4CR F3PCHRSADM HR SVCS - ESI ADMINISTRATION DIRCTESI 548 - 548 548 - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR4CR F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 826,975 66,510 893,485 850,336 43,150 - (394) 42,756
Page 84 of 88
HUMAN RESOURCES ESI HR4CR F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI 4,457 - 4,457 4,457 - - - -
HUMAN RESOURCES ESI HR4CR F3PCHRSEXA HR SVCS - ESI EXTERNAL AFFAIRS DIRCTESI 1,665 - 1,665 1,665 - - - -
HUMAN RESOURCES ESI HR4CR F3PCHRSFIN HR SVCS - ESI FINANCE AND ACCO DIRCTESI 10,627 - 10,627 10,627 - - - -
HUMAN RESOURCES ESI HR4CR F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 2,258 - 2,258 2,258 - - - -
HUMAN RESOURCES ESI HR4CR F3PCHRSLEG HR SVCS - ESI LEGAL DIRCTESI 2,830 - 2,830 2,830 - - - -
HUMAN RESOURCES ESI HR4CR F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 23,785 1,804 25,589 23,898 1,691 - 35 1,726
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR4CR F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN 6,704 503 7,207 6,606 601 - 12 613
HUMAN RESOURCES ESI HR4CR F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 223 - 223 213 11 - - 11
HUMAN RESOURCES ESI HR4CR F3PPHRSSPC HR SVS - ESI SUPPLY CHAIN DIRCTESI (118) - (118) (118) - - - -
HUMAN RESOURCES ESI HR4CR F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 6,233 760 6,993 6,658 335 - 7 342
HUMAN RESOURCES ESI HR4CR F3PPNIROLL Rolling Readiness DIRECTNI 3,335 364 3,699 3,699 - - - -
HUMAN RESOURCES ESI HR4CR F5PCSVCAWD SERVICE AWARDS DIRCTESI 123 - 123 123 - - - -
HUMAN RESOURCES ESI HR4CR F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR4CR F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 75 - 75 71 4 - - 4
HUMAN RESOURCES ESI HR4CR F5PPETX009 2009 Texas Rate Case Support DIRECTTX 196 21 217 - 217 (9) (207) -
HUMAN RESOURCES ESI HR4CR F5PPFALCON Project Falcon DIRECTNI 7,270 811 8,082 8,082 - - - -
HUMAN RESOURCES ESI HR4CR F5PPJUMPST Entergy JumpStart Program EMPLOYAL 13,298 350 13,648 12,999 649 - (195) 453
HUMAN RESOURCES ESI HR4CR F5PPORGSJV ESI Direct EquaGen Org Costs DIRECTNI 274 29 303 303 - - - -
HUMAN RESOURCES ESI HR4CR F5PPZUWELL Entergy Wellness Program EMPLOYAL 621 58 679 645 33 - 1 34
HUMAN RESOURCES ESI HR4CR Total 1,123,085 95,338 1,218,423 1,153,300 65,123 (978) (384) 63,761
HUMAN RESOURCES ESI HR4CW C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 8,901 961 9,862 9,384 477 (477) - -
HUMAN RESOURCES ESI HR4CW F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 8,816 1,008 9,824 9,824 - - - -
HUMAN RESOURCES ESI HR4CW F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 180,070 17,118 197,187 187,646 9,542 - 178 9,720
HUMAN RESOURCES ESI HR4CW F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 8,901 725 9,626 8,988 637 - 13 650
HUMAN RESOURCES ESI HR4CW F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 171 - 171 163 8 - - 8
HUMAN RESOURCES ESI HR4CW F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 3,693 425 4,118 3,921 197 - 4 201
HUMAN RESOURCES ESI HR4CW F3PPN20713 ESI Nuclear - Site Split SNUCSITE - - - - - - - -
HUMAN RESOURCES ESI HR4CW F5PPFALCON Project Falcon DIRECTNI (137) - (137) (137) - - - -
HUMAN RESOURCES ESI HR4CW Total 210,415 20,236 230,651 219,789 10,862 (477) 195 10,580
HUMAN RESOURCES ESI HR4J1 C1PPFIRGTL Regulated Time-LBR & Absence M EMPOPCPE 4,636 660 5,295 4,828 467 (467) - -
HUMAN RESOURCES ESI HR4J1 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 17,039 1,703 18,743 17,835 908 (908) - -
HUMAN RESOURCES ESI HR4J1 C6PPHBA798 Purchase AED for TCBY Bldg DIRCTEAI - - - - - - - -
HUMAN RESOURCES ESI HR4J1 F3PCFACALL FACILITIES SVCS- ALL COS SQFTALLC 239 - 239 214 26 - - 26
HUMAN RESOURCES ESI HR4J1 F3PCHRCALL HR SVCS- CUST SERV SUPT- ALL C EMPLOCSS 538,951 29,826 568,777 521,411 47,366 - 946 48,312
HUMAN RESOURCES ESI HR4J1 F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 1,320,025 159,180 1,479,204 1,272,103 207,101 - 4,078 211,180
HUMAN RESOURCES ESI HR4J1 F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS - - - - - - - -
HUMAN RESOURCES ESI HR4J1 F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 174,294 23,279 197,573 161,083 36,490 - 736 37,227
HUMAN RESOURCES ESI HR4J1 F3PCHRRVRB HUMAN RESOURCE SERVICES - RIVE DIRCTRBS 48,825 6,619 55,445 55,445 - - - -
HUMAN RESOURCES ESI HR4J1 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 1,583 128 1,711 1,628 83 - 1 85
HUMAN RESOURCES ESI HR4J1 F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI 77,382 - 77,382 77,382 - - - -
HUMAN RESOURCES ESI HR4J1 F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 590 - 590 552 37 - - 37
HUMAN RESOURCES ESI HR4J1 F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN - - - - - - - -
HUMAN RESOURCES ESI HR4J1 F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL 5,848 - 5,848 5,567 281 - - 281
HUMAN RESOURCES ESI HR4J1 F3PPDIBEWM EMI-IBEW Entergy Contract Nego DIRCTEMI 36,416 4,014 40,430 40,430 - - - -
HUMAN RESOURCES ESI HR4J1 F3PPE14430 EAI United Way Meeting Expense 178 - 178 178 - - - -
HUMAN RESOURCES ESI HR4J1 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 2,494 (103) 2,390 2,277 113 - (1) 112
HUMAN RESOURCES ESI HR4J1 F3PPHRAREG HR&A REGULATORY SUPPORT EMPLOREG 2,645 206 2,851 2,664 187 - 5 192
HUMAN RESOURCES ESI HR4J1 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 75,707 8,047 83,755 79,737 4,018 - 82 4,100
HUMAN RESOURCES ESI HR4J1 F3PPTDERSD MISO Transition ALL OPCO LOADOPCO 91 - 91 76 15 - (15) -
HUMAN RESOURCES ESI HR4J1 F5PCSVCAWD SERVICE AWARDS DIRCTESI 138 - 138 138 - - - -
HUMAN RESOURCES ESI HR4J1 F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR4J1 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 2 - 2 2 0 - - 0
HUMAN RESOURCES ESI HR4J1 F5PCZZ8602 ESI/EBS GIFTS/ REWARDS EMPLOYAL 3,819 507 4,326 4,112 214 - 6 220
HUMAN RESOURCES ESI HR4J1 F5PPFALCON Project Falcon DIRECTNI 1,380 1,564 2,944 2,944 - - - -
HUMAN RESOURCES ESI HR4J1 F5PPHRLEV2 Leave of Absence Outsourcing P EMPLOYAL 10,212 1,061 11,273 10,726 547 - 11 558
8-525
ESI HR4J1 F5PPIBWG10 DIRECTLG - - - - - - - -
2011 TX Rate Case
HUMAN RESOURCES 2010 IBEW-EGSL Contract Negoti
HUMAN RESOURCES ESI HR4J1 F5PPIBWT10 2010 IBEW-ETI Contract Negotia DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR4J1 F5PPIBWT11 2011 IBEW-ETI Contract Negotia DIRECTTX 1,414 152 1,566 - 1,566 - 31 1,597
HUMAN RESOURCES ESI HR4J1 F5PPSPE044 PMO Support In tiative-System- LOADOPCO 978 117 1,095 913 182 - (182) -
Exhibit KGG-C
HUMAN RESOURCES ESI HR4J1 F5PPZUWELL Entergy Wellness Program EMPLOYAL 1,047 100 1,147 1,091 56 - 1 57
Page 85 of 88
HUMAN RESOURCES ESI HR4J1 Total 2,325,933 237,061 2,562,994 2,263,337 299,657 (1,375) 5,701 303,983
HUMAN RESOURCES ESI HR4NY F3PC6H0026 NORTHEAST MGMT OVERSITE IP2/IP SPL77N7A - - - - - - - -
HUMAN RESOURCES ESI HR4NY Total - - - - - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR4PA F3PCN20707 NUCLEAR FUEL MANAGEMENT - UNIT SNUCUNIT - - - - - - - -
HUMAN RESOURCES ESI HR4PA F3PPN20713 ESI Nuclear - Site Split SNUCSITE - - - - - - - -
HUMAN RESOURCES ESI HR4PA Total - - - - - - - -
HUMAN RESOURCES ESI HR4ST C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 29,430 2,843 32,273 30,691 1,582 (1,582) - -
HUMAN RESOURCES ESI HR4ST F3PCHRCALL HR SVCS- CUST SERV SUPT- ALL C EMPLOCSS 24,786 1,332 26,118 23,947 2,170 - 44 2,215
HUMAN RESOURCES ESI HR4ST F3PCHRDCSS HR- FRANCHISE OPNS (DIST) SUPT EMPLFRAN 77,623 9,358 86,980 74,803 12,177 - 249 12,426
HUMAN RESOURCES ESI HR4ST F3PCHREEI3 HR SERVICES - EEI DIRCTEEI 7,581 1,015 8,596 8,596 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHREEI4 HR SVCS - PILGRIM (ENGC) DIRECT57 2,249 - 2,249 2,249 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 70,847 9,895 80,742 80,742 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 120,363 15,196 135,559 135,559 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRFOSS HR FOSSIL SUPPORT- ALL COS EMPLOFOS 44,366 4,925 49,291 44,774 4,517 - 92 4,608
HUMAN RESOURCES ESI HR4ST F3PCHRIP2X HR SERVICES- INDIAN POINT 2 DIRECT7A 1,059 - 1,059 1,059 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRIP3X HR SERVICES - INDIAN POINT 3 DIRECT77 1,059 - 1,059 1,059 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRPRES HR PRESIDENT/ CEO SUPPORT- ALL EMPLPRES 495 48 543 442 101 - 2 103
HUMAN RESOURCES ESI HR4ST F3PCHRSADM HR SVCS - ESI ADMINISTRATION DIRCTESI 3,935 - 3,935 3,935 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 251,637 16,221 267,857 254,919 12,938 - 127 13,065
HUMAN RESOURCES ESI HR4ST F3PCHRSDUT HR SVCS - ESI DOMESTIC UTILITY DIRCTESI 4,020 - 4,020 4,020 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRSEXA HR SVCS - ESI EXTERNAL AFFAIRS DIRCTESI 9,820 - 9,820 9,820 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRSFIN HR SVCS - ESI FINANCE AND ACCO DIRCTESI 51,115 - 51,115 51,115 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRSHRX HR SVCS - ESI HUMAN RESOURCES DIRCTESI 12,660 - 12,660 12,660 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRSLEG HR SVCS - ESI LEGAL DIRCTESI 13,011 - 13,011 13,011 - - - -
HUMAN RESOURCES ESI HR4ST F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG (25,292) (1,804) (27,096) (25,309) (1,788) - (38) (1,826)
HUMAN RESOURCES ESI HR4ST F3PCHRTRAN HUMAN RESOURCE SVCS - TRANSMIS EMPLTRAN 13,049 914 13,963 12,814 1,149 - 23 1,172
HUMAN RESOURCES ESI HR4ST F3PPAMPDEV Advanced Mgmt Dev Program EMPLOYAL 4,112 - 4,112 3,921 192 - - 192
HUMAN RESOURCES ESI HR4ST F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 699 - 699 665 34 - - 34
HUMAN RESOURCES ESI HR4ST F3PPHRNPAL HR SERVICES - PALISADES DIRECTNA 2,249 - 2,249 2,249 - - - -
HUMAN RESOURCES ESI HR4ST F3PPHRSEMO HR Svcs - System Planning DIRCTESI 3,406 - 3,406 3,406 - - - -
HUMAN RESOURCES ESI HR4ST F3PPHRSSPC HR SVS - ESI SUPPLY CHAIN DIRCTESI 7,201 - 7,201 7,201 - - - -
HUMAN RESOURCES ESI HR4ST F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 93,104 10,553 103,657 98,680 4,977 - 101 5,078
HUMAN RESOURCES ESI HR4ST F3PPN20713 ESI Nuclear - Site Split SNUCSITE - - - - - - - -
HUMAN RESOURCES ESI HR4ST F5PCSVCAWD SERVICE AWARDS DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR4ST F5PCZBDEPT SUPERVISION & SUPPORT - HUMAN DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI HR4ST F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 55 - 55 53 2 - - 2
HUMAN RESOURCES ESI HR4ST F5PCZFVMNT VOICE & VIDEO MAINTENANCE & SU TELPHALL - - - - - - - -
HUMAN RESOURCES ESI HR4ST F5PCZSDEPT SUPERVISION & SUPPORT - SUPPLY LBRSUPCN 5 - 5 4 1 - - 1
HUMAN RESOURCES ESI HR4ST F5PPETX009 2009 Texas Rate Case Support DIRECTTX (196) (21) (217) - (217) - 217 -
HUMAN RESOURCES ESI HR4ST F5PPFALCON Project Falcon DIRECTNI 764 237 1,002 1,002 - - - -
HUMAN RESOURCES ESI HR4ST F5PPORGSJV ESI Direct EquaGen Org Costs DIRECTNI (379) (29) (409) (409) - - - -
HUMAN RESOURCES ESI HR4ST F5PPORGSSP ESI Direct Enexus Org Costs DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI HR4ST F5PPZUWELL Entergy Wellness Program EMPLOYAL 258 45 303 288 15 - 0 15
HUMAN RESOURCES ESI HR4ST Total 825,090 70,727 895,817 857,967 37,850 (1,582) 818 37,086
HUMAN RESOURCES ESI HR4WP C6PCN32144 GRAND GULF EXTENDED POWER UPRA DIRCTSER 742 - 742 742 - - - -
HUMAN RESOURCES ESI HR4WP C6PPN32689 Security SOCA Camera/Video Sys DIRCTSER 239 - 239 239 - - - -
HUMAN RESOURCES ESI HR4WP C6PPN66800 Misc Security Mods DIRCTWF3 239 - 239 239 - - - -
HUMAN RESOURCES ESI HR4WP C6PPN71535 SECURITY MISC SECURITY MODS DIRCTRBS 239 - 239 239 - - - -
HUMAN RESOURCES ESI HR4WP C6PPN87125 ANOC Mon toring Detection CAS/ DIRCANOC 239 - 239 239 - - - -
HUMAN RESOURCES ESI HR4WP E1PCNN5413 NUCLEAR BUSINESS DEVELOPMENT DIRECT14 46 - 46 46 - - - -
HUMAN RESOURCES ESI HR4WP F3PC6H0026 NORTHEAST MGMT OVERSITE IP2/IP SPL77N7A 29 - 29 29 - - - -
8-526
ESI HR4WP F3PC6H00JF DIRECT78 22 - 22 22 - - - -
2011 TX Rate Case
HUMAN RESOURCES DIRECT SUPPORT TO JAF
HUMAN RESOURCES ESI HR4WP F3PC6H00PN DIRECT SUPPORT TO PILGRIM NPS DIRCTENU 58 - 58 58 - - - -
HUMAN RESOURCES ESI HR4WP F3PC6H00VY VERMONT YANKEE 100% DIRCTENU 29 - 29 29 - - - -
HUMAN RESOURCES ESI HR4WP F3PC6HENNE ENN EQUAL SPLIT DIRCTENU - - - - - - - -
Exhibit KGG-C
HUMAN RESOURCES ESI HR4WP F3PCE13248 O/S LEGAL FEES - RIVERBEND DIRCTEOI - - - - - - - -
Page 86 of 88
HUMAN RESOURCES ESI HR4WP F3PCN20707 NUCLEAR FUEL MANAGEMENT - UNIT SNUCUNIT 2,383 - 2,383 2,383 - - - -
HUMAN RESOURCES ESI HR4WP F3PCN20780 ESI NUCLEAR EMPLOYEES - ANO DIRCTEOI 102 - 102 102 - - - -
HUMAN RESOURCES ESI HR4WP F3PCN20781 ESI NUCLEAR EMPLOYEES - GGNS DIRCTEOI 88 - 88 88 - - - -
HUMAN RESOURCES ESI HR4WP F3PCN20782 ESI NUCLEAR EMPLOYEES - RB DIRCTEOI 78 - 78 78 - - - -
HUMAN RESOURCES ESI HR4WP F3PCN20783 ESI NUCLEAR EMPLOYEES - WF3 DIRCTEOI 10 - 10 10 - - - -
HUMAN RESOURCES ESI HR4WP F3PP6H0PAL Direct Support to Pa isades DIRECTNA 71 - 71 71 - - - -
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
HUMAN RESOURCES ESI HR4WP F3PPN20713 ESI Nuclear - Site Split SNUCSITE 269 - 269 269 - - - -
HUMAN RESOURCES ESI HR4WP F3PPN90022 NRC Security Investigation DIRCANOC 60 - 60 60 - - - -
HUMAN RESOURCES ESI HR4WP F5PPWE0495 Carbon Capture Study CAPAOPCO 5 - 5 4 1 - (1) -
HUMAN RESOURCES ESI HR4WP SNPCP8SUSP CAPITAL SUSPENSE - ENUCO 80 DIRCTENU 35 - 35 35 - - - -
HUMAN RESOURCES ESI HR4WP Total 4,981 - 4,981 4,981 1 - (1) -
HUMAN RESOURCES ESI HR691 C1PPFI5207 Payroll Time & Labor - Phase I EMPLOYAL 1,282 135 1,417 1,347 70 (70) - -
HUMAN RESOURCES ESI HR691 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 547 53 601 580 20 (20) - -
HUMAN RESOURCES ESI HR691 F3PCFACALL FACILITIES SVCS- ALL COS SQFTALLC 557 - 557 495 62 - - 62
HUMAN RESOURCES ESI HR691 F3PCHREEI4 HR SVCS - PILGRIM (ENGC) DIRECT57 - - - - - - - -
HUMAN RESOURCES ESI HR691 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 35,522 5,431 40,953 40,953 - - - -
HUMAN RESOURCES ESI HR691 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 1,310,092 134,283 1,444,375 1,374,435 69,941 - 1,308 71,248
HUMAN RESOURCES ESI HR691 F3PCHRSREG HR SERVICES- REGULATED COMPANI EMPLOREG 35,415 3,867 39,283 36,683 2,599 - 52 2,652
HUMAN RESOURCES ESI HR691 F3PCR73374 Jackson Customer Service Cente CUSTCALL 455 58 513 456 57 - 1 58
HUMAN RESOURCES ESI HR691 F3PCR73382 West Monroe Customer Service C CUSTCALL 341 43 385 342 42 - 1 43
HUMAN RESOURCES ESI HR691 F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 2,074 - 2,074 1,975 100 - - 100
HUMAN RESOURCES ESI HR691 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 37,058 3,798 40,856 38,884 1,972 - 39 2,012
HUMAN RESOURCES ESI HR691 F3PPN2SECU Security Force Analysis DIRCTEOI 8,450 1,000 9,450 9,450 - - - -
HUMAN RESOURCES ESI HR691 F5PCSVCAWD SERVICE AWARDS DIRCTESI 297 - 297 297 - - - -
HUMAN RESOURCES ESI HR691 F5PCZCDEPT SUPERVISION & SUPPORT - CORPOR LBRCORPT 313 - 313 304 9 - - 9
HUMAN RESOURCES ESI HR691 F5PCZZ4070 IMPACT AWARDS DIRCTESI 86 - 86 86 - - - -
HUMAN RESOURCES ESI HR691 F5PPERG100 Systemwide Ergonomics Initiati EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI HR691 F5PPETX009 2009 Texas Rate Case Support DIRECTTX - - - - - (80) 80 -
HUMAN RESOURCES ESI HR691 F5PPFALCON Project Falcon DIRECTNI 22,598 2,713 25,311 25,311 - - - -
HUMAN RESOURCES ESI HR691 F5PPGST007 2007 Texas Rate Case Support DIRECTTX - - - - - - - -
HUMAN RESOURCES ESI HR691 F5PPHRLEV2 Leave of Absence Outsourcing P EMPLOYAL 98,404 10,490 108,893 103,634 5,259 - 108 5,367
HUMAN RESOURCES ESI HR691 F5PPZUWELL Entergy Wellness Program EMPLOYAL 974 106 1,081 1,028 53 - 1 54
HUMAN RESOURCES ESI HR691 Total 1,554,465 161,979 1,716,443 1,636,260 80,183 (170) 1,590 81,603
HUMAN RESOURCES ESI NS43N F3PCHRANOX HUMAN RESOURCE SERVICES - ANO DIRCANOC - - - - - - - -
HUMAN RESOURCES ESI NS43N F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 435,726 57,634 493,360 493,360 - - - -
HUMAN RESOURCES ESI NS43N F3PCHRRVRB HUMAN RESOURCE SERVICES - RIVE DIRCTRBS - - - - - - - -
HUMAN RESOURCES ESI NS43N F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 76,119 8,719 84,838 80,777 4,061 - (4,061) -
HUMAN RESOURCES ESI NS43N F3PPHRAHTM A l Hands Meeting for HR&A EMPLOYAL 137 - 137 131 7 - (7) -
HUMAN RESOURCES ESI NS43N F3PPNIROLL Rolling Readiness DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI NS43N F3PPNXRECR Enexus Recurring DIRECTNI - - - - - - - -
HUMAN RESOURCES ESI NS43N F3PPWE0372 EMI Union Negotiation Fossil DIRCTEMI - - - - - - - -
HUMAN RESOURCES ESI NS43N F5PCSVCAWD SERVICE AWARDS DIRCTESI - - - - - - - -
HUMAN RESOURCES ESI NS43N F5PCZNDEPT SUPERVISION & SUPPORT - NUCLEA DIRCTESI 696 - 696 696 - - - -
HUMAN RESOURCES ESI NS43N F5PPZUWELL Entergy Wellness Program EMPLOYAL - - - - - - - -
HUMAN RESOURCES ESI NS43N Total 512,679 66,353 579,032 574,964 4,068 - (4,068) -
HUMAN RESOURCES ESI NS475 C1PPHR8800 PS HCM (Human Cap Mgmt) Upgrd EMPLOYAL 15,835 1,871 17,706 16,858 848 (848) - -
HUMAN RESOURCES ESI NS475 F3PCHRENUC HR SERVICES - ENUCO - ALL DIRCTENU 68,298 9,407 77,705 77,705 - - - -
HUMAN RESOURCES ESI NS475 F3PCHREOIX HUMAN RESOURCE SERVICES - EOI DIRCTEOI 69,924 9,406 79,330 79,330 - - - -
HUMAN RESOURCES ESI NS475 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 6,861 - 6,861 6,541 320 - (320) -
HUMAN RESOURCES ESI NS475 F3PPEQHR01 HR - EQUAGEN DIRCTENU 6,731 - 6,731 6,731 - - - -
HUMAN RESOURCES ESI NS475 F3PPHRTFMN HR Transformation - O&M Costs EMPLOYAL 71,756 8,206 79,961 76,134 3,828 - (3,828) -
HUMAN RESOURCES ESI NS475 F5PPFALCON Project Falcon DIRECTNI 477 - 477 477 - - - -
HUMAN RESOURCES ESI NS475 F5PPKRYPTN Project Krypton DIRECT14 27,646 4,404 32,050 32,050 - - - -
8-527
2011 TX Rate Case
HUMAN RESOURCES ESI NS475 Total 267,526 33,294 300,820 295,824 4,996 (848) (4,147) -
HUMAN RESOURCES ESI NS692 F3PCHRSALL HR SERVICES- ALL COMPANIES EMPLOYAL 307 - 307 292 14 - (14) -
Exhibit KGG-C
Page 87 of 88
HUMAN RESOURCES ESI NS692 Total 307 - 307 292 14 - (14) -
HUMAN RESOURCES Total ESI 124,999,535 1,632,240 126,631,775 115,390,709 11,241,066 (1,728,946) (139,153) 9,372,966
Total HUMAN RESOURCES 124,992,183 1,632,240 126,624,423 115,390,709 11,233,713 (1,728,625) (139,106) 9,365,982
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC.
Affiliate Billings - by Witness, Class, Department and Project
For the Twelve Months Ended June 30, 2011
Amounts in Dollars
(A) (B) (C) (D) (E) (F) (G) (H)
Total Billings
Activity / Project ESI BIlling Service Company ETI Per Pro Forma Total ETI
Class Billing Entity Dept Code Activity / Project Description Method Support Recipient Total All Other BU's Books Exclusions Amount Adjusted
Total Gardner Kevin 124,992,183 1,632,240 126,624,423 115,390,709 11,233,713 (1,728,625) (139,106) 9,365,982
8-528
2011 TX Rate Case
Exhibit KGG-C
Page 88 of 88
Amounts may not add or tie to other schedules due to rounding.
Gardner, Kevin
2011 ETI Rate Case
ENTERGY TEXAS, INC. EXHIBIT KGG-D
Affiliate Billings - Pro Forma Summary - By Witness, Class, & Pro Forma 2011 TX Rate Case
For the Twelve Months Ended June 30, 2011 Page 1 of 1
Amounts in Dollars
Billing Pro Forma
Class Entity Number Pro Forma Description Supporting Witness Pro Forma
HUMAN RESOURCES EAI AJ22 Affiliate Portion of Employee Changes and Wage Increases Considine, Michael P 79
EAI 79
HUMAN RESOURCES EGSLA AJ22 Affiliate Portion of Employee Changes and Wage Increases Considine, Michael P (32)
EGSLA (32)
HUMAN RESOURCES ELL AJ22 Affiliate Portion of Employee Changes and Wage Increases Considine, Michael P 1
ELL 1
HUMAN RESOURCES EMI AJ22 Affiliate Portion of Employee Changes and Wage Increases Considine, Michael P (0)
EMI (0)
HUMAN RESOURCES ESI AJ16 Remove MISO Costs Considine, Michael P (17,878)
HUMAN RESOURCES ESI AJ18 Affiliate Portion of Interest Expense Considine, Michael P -
HUMAN RESOURCES ESI AJ21-03 Remove Rate Case Support Costs Considine, Michael P (162,558)
HUMAN RESOURCES ESI AJ21-04 PwC - Changes in Billing Methods Tumminello, Stephanie B 388
HUMAN RESOURCES ESI AJ21-05 Remove Ticket Costs Barrilleaux, Chris (1,677)
HUMAN RESOURCES ESI AJ21-07 Remove Non-Recoverable Costs Barrilleaux, Chris (5,394)
HUMAN RESOURCES ESI AJ21-10 Remove Nuclear Costs Barrilleaux, Chris (8,230)
HUMAN RESOURCES ESI AJ21-11 Correct Capital Projects Tumminello, Stephanie B 47,902
HUMAN RESOURCES ESI AJ21-14 Billing Method change for Project F3PCTDOR01 Tumminello, Stephanie B 988
HUMAN RESOURCES ESI AJ22 Affiliate Portion of Employee Changes and Wage Increases Considine, Michael P 7,307
ESI (139,153)
HUMAN RESOURCES Total (139,106)
Total (139,106)
8-529
Amounts may not add or tie to other schedules due to rounding. EXHIBIT KGG-D
Page 1 of 1
This page has been intentionally left blank.
2011 ETI Rate Case 8-530
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 39896
ETI 2011 Rate Case
ETI EXHIBIT NO. 50
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 39896
APPLICATION OF ENTERGY §
TEXAS, INC. FOR AUTHORITY TO § BEFORE THE
CHANGE RATES, RECONCILE § STATE OFFICE OF
FUEL COSTS, AND OBTAIN § ADMINISTRATIVE HEARINGS
DEFERRED ACCOUNTING §
TREATMENT §
REBUTTAL TESTIMONY
OF
KEVIN G. GARDNER
ON BEHALF OF
ENTERGY TEXAS, INC.
APRIL 2012
1
ENTERGY TEXAS, INC.
REBUTTAL TESTIMONY OF KEVIN G. GARDNER
PUC DOCKET NO. 39896
TABLE OF CONTENTS
Page
I.  Introduction 1
II.  Incentive Compensation 2
III.  Allegations Regarding Base Pay and Benefits Levels 10
IV.  Supplemental Executive Retirement Benefits Plans 14
V.  Relocation Costs 17
2
Entergy Texas, Inc. Page 1 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 I. INTRODUCTION
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Kevin G. Gardner. My business address is 639 Loyola
4 Avenue, New Orleans, Louisiana 70113.
5
6 Q. DID YOU PREVIOUSLY FILE DIRECT TESTIMONY ON BEHALF OF
7 ENTERGY TEXAS, INC. (“ETI” OR “THE COMPANY”) IN THIS
8 PROCEEDING?
9 A. Yes, I did.
10
11 Q. WHAT IS THE PURPOSE OF YOUR REBUTTAL TESTIMONY?
12 A. The purpose of my rebuttal testimony is to address issues raised in the
13 Direct Testimonies of Public Utility Commission of Texas (“Commission” or
14 “PUCT”) Staff witness Anna Givens, Cities witness Mark Garrett, and
15 Texas Industrial Energy Consumers (“TIEC”) witness Jeffry Pollock
16 regarding ETI’s requested recovery of its incentive compensation costs. I
17 also address Mr. Garrett’s recommendations to disallow amounts
18 associated with allegedly above-market base pay and employee benefits.
19 Finally, I address the recommendations of Mr. Garrett and Office of Public
20 Utility Counsel (“OPUC”) witness Carol Szerszen to disallow the
21 supplemental retirement benefits costs included in ETI’s cost of service.
3
Entergy Texas, Inc. Page 2 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 II. INCENTIVE COMPENSATION
2 Q. DO YOU HAVE ANY OVERALL OBSERVATIONS ON THE PROPOSED
3 TREATMENT OF THE COMPANY’S INCENTIVE COMPENSATION BY
4 OTHER PARTIES?
5 A. Yes. The Staff, Cities, and TIEC propose significant disallowances for the
6 Company’s incentive compensation programs. In some instances, their
7 recommendations exceed the treatment of these types of costs in prior
8 PUCT proceedings. The Company’s incentive programs play an important
9 role in serving ETI’s customers. Primarily, the Company’s incentive
10 programs achieve the following indispensable goals:
11 1. Allow the Company to attract and retain reliable, experienced, and
12 highly trained employees who ensure that ETI provides safe and
13 reliable electric service to our customers.
14 2. Maintain compensation within reasonable market levels by
15 establishing a balanced portfolio of “at risk” incentives to be paid
16 only when established customer-focused goals are met.
17 3. Ensure “at risk” compensation is only delivered when performance
18 goals are met and allow the Company’s total compensation costs to
19 be more directly tied to performance.
20 4. Create safety, operational, customer, and cost control goals that
21 help establish a clear line of sight between employees and the
22 customers they serve.
4
Entergy Texas, Inc. Page 3 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 For these reasons and as detailed in my direct testimony, the
2 Commission should further evaluate its stance in general on incentive
3 compensation. The Company has attempted to resolve many of the
4 concerns raised in those prior proceedings by changing the annual
5 incentive program for the majority of employees to be even more customer
6 focused. This “line of sight” between employees and current annual
7 incentive goals, which focus on safety, operational, and cost control,
8 provide an increased benefit to its customers. My direct testimony and
9 that of Company witness Dr. Jay Hartzell explained these changes and
10 provided additional evidence on the customer benefits of all incentive
11 compensation.
12
13 Q. PLEASE SUMMARIZE STAFF AND INTERVENOR WITNESS
14 RECOMMENDATIONS FOR ETI’S INCENTIVE COMPENSATION
15 COSTS.
16 A. In her pages 15-22, Staff witness Givens recommends that portions of the
17 annual and long-term incentive compensation costs tied to financial goals
18 should be disallowed. She calculates a total of $5,609,093 in such costs.
19 As summarized on his page 45, TIEC witness Pollock recommends
20 a $6.2 million disallowance for costs related to annual and long-term
21 incentive compensation plan goals that are tied to financial measures.
22 Mr. Pollock bases his proposed disallowance on Commission precedent of
23 disallowing incentive compensation based on financial measures.
5
Entergy Texas, Inc. Page 4 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 As detailed in Table 3 on his page 49, Cities witness Garrett
2 recommends removing 100% of ETI’s costs related to the Company’s
3 long-term incentive compensation because all of these programs are tied
4 to “financial” goals. He also recommends removing 35% of the costs of
5 each of the Company’s annual incentive plans based on his determination
6 that 35% of the goals used in these plans are “financial” in nature.
7 Further, he recommends on his pages 52-53 that the pro forma rate base
8 should be decreased by $9,835,111 for capitalized annual and long-term
9 incentive compensation costs going back as far as January 2008 related
10 to “financial” goals. Finally, Mr. Garrett asserts on his pages 50-51 that
11 the Commission might consider disallowing all of ETI’s incentive
12 compensation costs because the Company uses the Entergy Achievement
13 Multiplier (“EAM”) as a funding mechanism as part of its annual incentive
14 compensation plans.
15
16 Q. DO YOU AGREE THAT INCENTIVE COMPENSATION COSTS
17 RELATED TO FINANCIAL GOALS SUCH AS PROFITIBILITY AND
18 STOCK PRICE SHOULD BE DISALLOWED BY THE COMMISSION?
19 A. No. The Company should be able to recover its financially related
20 incentive compensation costs because (1) customers benefit from these
21 costs and goals, (2) such costs are a necessary business expense, and
22 (3) the Company’s level of such costs was reasonable. Because they are
23 necessary, reasonable, and benefit customers, the Company’s financially
6
Entergy Texas, Inc. Page 5 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 related incentive compensation costs should be recoverable whether such
2 costs are related to the Company’s annual incentive plans, long-term
3 incentive plans, or the Company’s capital costs.
4
5 Q. HOW DO CUSTOMERS BENEFIT FROM FINANCIALLY BASED GOALS
6 SUCH AS PROFITIBILITY AND STOCK PRICE?
7 A. Having incentive compensation related to financial goals is standard for
8 companies such the Entergy Companies, and the Entergy Companies
9 must offer competitive incentive compensation programs in order to
10 compete and retain talented employees. Customers benefit from a utility
11 that attracts and retains qualified personnel. Further, having only
12 operational and safety goals in the incentive compensation plans could
13 encourage utility personnel to overspend in some areas and would result
14 in an unbalanced incentive compensation program. Customers benefit by
15 having the utility personnel balance the operational/safety goals with
16 financial goals. The direct testimony of Company witness Hartzell
17 identifies other important benefits to customers.
7
Entergy Texas, Inc. Page 6 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 Q. ON HIS PAGES 47-48, MR. GARRETT RECOMMENDS
2 DISALLOWANCE OF ALL INCENTIVE COMPENSATION EXPENSES
3 THAT ARE BASED ON COST CONTROL MEASURES. DO YOU
4 AGREE WITH THIS RECOMMENDATION?
5 A. No, rejecting incentive compensation linked to cost control measures is
6 short-sighted and ignores the benefits to customers that result from these
7 measures. It is difficult to accept that the Commission would penalize a
8 utility’s efforts to foster cost control as a goal. Neither TIEC witness
9 Pollock nor Staff witness Givens seeks to disallow incentive costs tied to
10 cost control measures. Mr. Garrett even admits on his page 31, line 6 that
11 incentive plans that motivate employees to achieve increased cost control
12 efficiencies should be encouraged. The Commission should encourage
13 cost control efficiencies by allowing the Company to recover its incentive
14 compensation costs related to cost control goals.
15
16 Q. PLEASE EXPLAIN THE NATURE OF THE COST CONTROL
17 MEASURES AND HOW CUSTOMERS BENEFIT FROM THOSE GOALS.
18 A. The Entergy Companies’ cost control goals focus on the customer by
19 encouraging increased productivity and improved efficiencies in
20 operational performance. Almost every business, non-profit organization,
21 governmental agency, and household uses a budget as a tool to meet its
22 cost control objectives. Customers benefit from cost control goals in
23 multiple ways:
8
Entergy Texas, Inc. Page 7 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1  When the cost control efforts affect fuel, purchased power
2 energy, and energy efficiency costs, customers are directly
3 benefited through the periodic adjustment of the rates that
4 recover these costs and the Commission-prescribed
5 reconciliations of those costs.
6  When the cost control efforts relate to capital projects,
7 customers are directly benefitted when those costs are
8 incorporated into the utility’s rate base.
9  When cost control measures relate to other O&M costs during a
10 test year, customers are directly benefitted in the rates set
11 based upon that test year’s costs.
12  Cost controls measures related to non-test-year O&M costs
13 directly benefit customers because savings achieved in a
14 particular year often carry over for several years, any one of
15 which may be a test year.
16 To exclude annual incentive costs based on cost control measures
17 because of a difference in the timing of when a portion of these efforts
18 may benefit shareholders versus customers is an extreme position that
19 should be rejected. To the contrary, creating an environment where cost
20 control by employees is encouraged every year is exactly what utilities
21 should be doing.
22 Further, the operational focus of cost control is directly linked to the
23 customer. This is one reason why the Company has a major focus on
9
Entergy Texas, Inc. Page 8 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 continuous improvement. This continuous improvement model energizes
2 the workforce to continually look for better ways to run the business more
3 efficiently, which results in lower costs and customer bills. Our
4 employees’ focus is directed on the customer, not the shareholder, as the
5 beneficiary of their cost savings, improved efficiencies, and process
6 improvements.
7
8 Q. PLEASE DESCRIBE HOW THE CONTINOUS IMPROVEMENT MODEL
9 IS IMPLEMENTED AT ETI AND HOW IT TIES COST CONTROL TO
10 CUSTOMER INTEREST.
11 A. Entergy’s continuous improvement model encourages employees to look
12 at their daily activities and implement changes to streamline processes
13 and eliminate unnecessary processes. The intent is that these improved
14 activities will result in increased productivity and efficiencies that will
15 ultimately benefit our customers.
16
17 Q. ON PAGE 39, MR. GARRETT PURPORTS TO EXPLAIN THE
18 IMPORTANCE OF THE DISTINCTION BETWEEN FINANCIAL
19 PERFORMANCE MEASURES AND OPERATIONAL MEASURES. DO
20 YOU AGREE WITH HIS ANALYSIS?
21 A. No. In terms of their benefit to customers, I firmly disagree with the
22 position that there is a meaningful distinction between “financial”
23 performance incentive targets and “operational” incentive performance
10
Entergy Texas, Inc. Page 9 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 targets. The earnings or net income encouraged by financial targets are
2 specifically and directly the product of employee efforts to control or
3 manage costs, operate efficiently and improve efficiency, and to provide
4 strong customer service. Improved earnings are achieved by better
5 margins — i.e., more efficient operations, by improved performance and
6 cost management. The critical goal of incentives is to obtain these
7 improved margins without sacrificing quality of service. That is what a
8 balanced incentive program achieves.
9
10 Q. WHAT DOES MR. GARRETT RECOMMEND IN HIS ANALYSIS OF THE
11 EAM AND THE ANNUAL INCENTIVE PLANS?
12 A. On his pages 50-51, Mr. Garrett’s relies on the use of the EAM as the
13 basis for the possible disallowance of all annual incentive payments.
14
15 Q. IS IT REASONABLE TO DISALLOW INCENTIVE COMPENSATION
16 COSTS BECAUSE THE OVERALL FUNDING MECHANISM (THE EAM)
17 IS FINANCIAL IN NATURE?
18 A. No. It only makes common sense, from the Company’s and customers’
19 perspective, to ensure that the Company is able to afford to pay out the
20 annual incentive payments before it does so. Funding mechanisms within
21 incentive plans such as the EAM simply support the Company’s financial
22 capacity to pay for operational performance-based programs. The
23 benefits that the ratepayers receive from the operational-based goals in
11
Entergy Texas, Inc. Page 10 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 the incentive compensation plans are in no way diminished by the fact that
2 the Company requires a funding mechanism to ensure its capability to pay
3 out incentives.
4 Lack of prudent financial controls would not be in the best interest
5 of the Company’s customers, employees, or shareholders. All companies,
6 whether categorized as regulated utilities or general industries, must
7 employ sound financial management.
8
9 Q. DO YOU AGREE WITH MR. GARRETT’S STATEMENTS ON HIS
10 PAGES 49-50 AND 52 THAT AN EVEN LARGER DISALLOWANCE OF
11 INCENTIVE COMPENSATION COSTS MAY BE MERITED BY THE
12 COMPANY’S LEVELS OF CUSTOMER SATISFACTION?
13 A. No, as explained in the rebuttal testimony of Company witness
14 Vernon Pierce, the facts support the exact opposite result.
15
16 III. ALLEGATIONS REGARDING BASE PAY AND BENEFITS LEVELS
17 Q. PLEASE DESCRIBE THE TESTIMONY OF MR. GARRETT REGARDING
18 ABOVE-MARKET BASE PAY.
19 A. On his pages 25-27, Mr. Garrett alleges that the Company’s base pay
20 levels are 2% above market. He then asserts that ratepayers should only
21 be asked to pay the necessary market-based price for employee pay, and
22 he recommends a 2% downward adjustment to base pay costs to “bring
23 the Company’s base pay down to a market-based level.”
12
Entergy Texas, Inc. Page 11 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 Q. DO YOU AGREE WITH HIS ALLEGATIONS AND RECOMMENDATION?
2 A. No. The Company’s base pay is not 2% above market. The Company’s
3 test year base pay was 2% above market median. For the reasons
4 explained below, being “at market” means being within a reasonable
5 range, such as +/-10%, of the market median; therefore, the Company’s
6 base pay levels are at market.1
7 As indicated in my direct testimony, the Entergy Companies have
8 established a pay philosophy that is competitive with the market. The
9 Entergy Companies focus wages on a reasonable range around the
10 50th percentile of the market. That is the point at which half the companies
11 in the surveys pay total annual compensation that exceeds the market's
12 total annual compensation midpoint and half the companies in the surveys
13 pay less than the market's total annual compensation midpoint. The
14 Entergy Companies consider this to be a competitive but reasonable pay
15 philosophy.
16 To obtain market data, the Entergy Companies participate in well-
17 established and highly-regarded surveys from providers such as Towers
18 Watson, Mercer and AON Hewitt (formerly, Hewitt Associates). However,
19 no two jobs, even within the same organization, are likely to be identical,
20 much less between organizations. There are many jobs that cannot be
21 matched at all and must be slotted internally. The details of the survey
1
Further, as I indicated on page 23 of my direct testimony, some compensation consultants
would even use a +/- 15 percent range for pay levels. At this point, the Entergy Companies
continue to target +/- 10 percent in establishing compensation levels.
13
Entergy Texas, Inc. Page 12 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 data can vary among participating organizations. As a result,
2 benchmarking jobs to the market is an inexact science.
3 Although benchmarking has its place in compensation analyses,
4 and is commonly used by HR departments and professionals, there are
5 differences in how companies match job responsibilities with job titles and
6 in how companies complete the compensation survey information. These
7 limitations do not invalidate benchmark comparisons of compensation
8 levels, but they do add an element of imprecision to any comparison of
9 compensation by job title.
10 With this in mind, when using a benchmark analysis to compare
11 companies' levels of compensation, it is advisable to view the market level
12 of compensation as a range (e.g., +/- 10% of a mid-point) rather than a
13 precise, single point. Market data for numerous positions move from year
14 to year, so the Entergy Companies see annual compensation of +/-10% of
15 market median as both a reasonable and necessary expense to provide
16 service to the public. This approach is not just an Entergy Companies'
17 point of view, but one commonly used by compensation consultants.
14
Entergy Texas, Inc. Page 13 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 Q. PLEASE DESCRIBE THE ALLEGATIONS OF MR. GARRETT
2 REGARDING ABOVE-MARKET BENEFITS.
3 A. On his pages 58-59, Mr. Garrett states that the value of the Company’s
4 employment benefit plans is 14% above market when compared to a peer
5 group of Fortune 500 companies. He then asserts that ratepayers should
6 only be asked to pay the market-based price for employee costs, and
7 recommends a 14% downward adjustment to the Company’s employee
8 benefits expense.
9
10 Q. DO YOU AGREE WITH MR. GARRETT’S ALLEGATIONS AND
11 RECOMMENDATION?
12 A. No. The value of the Company’s benefits plans is not 14% above market.
13 Table 6 on page 42 of my direct testimony shows that the value of the
14 Entergy Companies’ benefits plans is only 1% above the market median of
15 the peer group of utility companies. As noted with regard to base pay,
16 being “at market” means being within 10% of the market median; therefore
17 the Company’s benefits levels are at market with regard to its peer group
18 of utility companies.2 Even if one gives equal weight to the reported
19 benefits plan values of the Fortune 500 companies and the peer utilities,
20 the value of the Company’s benefit plans is at market. Moreover, the peer
21 group of utility companies provides a more appropriate comparison for the
22 Company’s benefits plans because utilities often need to attract more
2
Nowhere did I purport to identify a “peer group of Fortune 500 companies.”
15
Entergy Texas, Inc. Page 14 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 long-term employees than Fortune 500 companies, such as the nation’s
2 large retail companies. Experienced, long-term employees are needed to
3 operate and manage the utility infrastructure. Employee retention is thus
4 a particularly important issue for utilities, and benefits plans play an
5 important role in achieving strong retention rates. Accordingly, the
6 Company’s benefit plan levels are well within a reasonable range, and no
7 disallowance should be required.
8
9 IV. SUPPLEMENTAL EXECUTIVE RETIREMENT BENEFITS PLANS
10 Q. PLEASE DESCRIBE THE ISSUE RAISED BY THE STAFF, CITIES AND
11 OPUC WITNESSES REGARDING SUPPLEMENTAL EXECUTIVE
12 RETIREMENT PLANS.
13 A. The Company provides three types of supplemental executive retirement
14 plans that are addressed by Staff witness Givens, Cities witness Garrett
15 and OPUC witness Szerszen. The plans include the Pension Equalization
16 Plan, the Supplemental Retirement Plan, and the System Executive
17 Retirement Plan. The plans are further described in Schedule G-2 to the
18 Company’s Rate Filing Package. Ms. Givens recommends, on her pages
19 22-23, and Mr. Garrett recommends, on his page 55, a disallowance of
20 both ETI and ESI-billed costs for these programs, quantifying the total
21 amount as $2,114,931.3 Dr. Szerszen recommends a disallowance of the
3
Company witness Tumminello identifies $112,531 of these ESI costs that should not have
been charged to ETI.
16
Entergy Texas, Inc. Page 15 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 portion of these costs allocated from ESI to ETI, which she quantifies at
2 $1,391,861.4 Mr. Garrett argues that these costs are not necessary to
3 provide utility service but are instead discretionary payments that should
4 be funded by shareholders. Dr. Szerszen contends that ETI has not
5 shown that these costs are necessary to provide utility service, and that
6 the ESI allocation method is unjustified. Ms. Givens describes the
7 payments as excessive. I disagree with each of these contentions.
8
9 Q. WHY ARE THE COSTS OF THESE PLANS REASONABLE AND
10 NECESSARY?
11 A. Supplemental executive retirement plans are established for the purpose
12 of attracting, retaining, and motivating highly competent and qualified
13 leaders. In particular, the Pension Equalization Plan provides
14 supplemental retirement benefits to account for the fact that Internal
15 Revenue Code regulations limit the level of retirement benefits that qualify
16 for tax treatment favorable to ETI and Entergy Corporation. The existence
17 of this supplemental benefit program allows the Company to pay
18 retirement benefits to these employees that are proportionate to the
19 compensation they receive while active in their employment.
20 In addition, the Supplemental Retirement Plan and the System
21 Executive Retirement Plan provide supplemental benefits beyond the
4
Company witness Tumminello identifies $112,531 of these costs that should not have been
charged to ETI.
17
Entergy Texas, Inc. Page 16 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 amounts restricted in the qualified plan to some participants to attract,
2 retain, and motivate employees.
3 These retirement benefits are widely provided by companies within
4 the utility business sector. Accordingly, ETI needs to offer them in order to
5 be competitive in the employment market with peer companies, and
6 thereby to retain and adequately compensate these employees in terms of
7 future retirement benefits. For these reasons, I conclude that the costs to
8 ETI of these plans are reasonable and necessary.
9
10 Q. OPUC WITNESS SZERSZEN SUGGESTS THAT AN ADDITIONAL
11 REASON TO DENY RECOVERY OF ESI AFFILIATE CHARGES FOR
12 SUPPLEMENTAL RETIREMENT BENEFITS IS THAT THERE IS NO
13 CAUSAL RELATIONSHIP BETWEEN THESE TYPES OF COSTS AND
14 THE ALLOCATION METHOD USED TO BILL ETI ITS SHARE. WHICH
15 COMPANY WITNESSES ADDRESSES THIS ISSUE?
16 A. Company witness Stephanie B. Tumminello addresses this issue.
18
Entergy Texas, Inc. Page 17 of 18
Rebuttal Testimony of Kevin G. Gardner
Docket No. 39896
1 V. RELOCATION COSTS
2 Q. WHAT IS MS. GIVENS’ POSITION ON EMPLOYEE RELOCATION
3 ASSISTANCE, AND DO YOU AGREE WITH HER
4 RECOMMENDATION?
5 A. On her page 24, Staff witness Givens recommends that this type of
6 expense be disallowed based on their removal from cost of service in
7 Lower Colorado River Authority Docket No. 28906 and the level of
8 ETI’s annual compensation. I disagree with her recommendation.
9 Finding of Fact No. 86 in the Commission’s final order in Docket
10 No. 28906 states that “LCRA’s wages are competitive, thus a bonus or
11 moving allowance is not necessary to attract quality personnel.” For
12 the employee market in which ETI operates, however, most peer
13 companies offer moving assistance. Such assistance is expected by
14 employees, and the Company would be placed at a competitive
15 disadvantage if it did not offer it.
16 Further, though Ms. Givens points to the Company’s level of
17 annual compensation as a basis for disallowing this benefit cost, she
18 sought to disallow no other benefits costs. Just as the Company’s level
19 of compensation does not merit disallowing medical and dental benefits
20 costs, it does not merit disallowing relocation cost benefits if the level of
21 such costs is reasonable. Ms. Givens does not dispute the
22 reasonableness of the amount. In fact, as I indicated by my direct
19
Entergy Texas, Inc. Page 18 of 18
Rebuttal Testimony of Kevin G. Gardner Revised – Errata No. 7
Docket No. 39896
1 testimony on page 46, the Entergy Companies’ average relocation
2 assistance amounts during the test year were reasonable when
3 compared to 2010 industry average relocation costs as reported by the
4 Employee Relocation Council. Recovery of this expense should be
5 authorized.1
6
7 Q. DOES THIS CONCLUDE YOUR REBUTTAL TESTIMONY?
8 A. Yes.
1
Staff witness Givens also recommends a disallowance related to certain executive
perquisites; the Company is not opposing that adjustment.
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 39896
ETI 2011 Rate Case
ETI EXHIBIT NO. 15
DOCKET NO. 39896
APPLICATION OF ENTERGY § PUBLIC UTILITY COMMISSION
TEXAS, INC. FOR AUTHORITY §
TO CHANGE RATES AND § OF TEXAS
RECONCILE FUEL COSTS §
DIRECT TESTIMONY
OF
JAY C. HARTZELL, Ph.D.
ON BEHALF OF
ENTERGY TEXAS, INC.
NOVEMBER 2011
2011 ETI Rate Case 5-1
ENTERGY TEXAS, INC.
DIRECT TESTIMONY OF JAY C. HARTZELL, Ph.D.
2011 RATE CASE
TABLE OF CONTENTS
Page
I. Background and Introduction 1
II. Overview of the Issues Surrounding Incentive Compensation 3
III. The False Dichotomy Between Compensation Tied to "Financial"
Measures and Compensation Tied to "Operational" Measures; and
the Benefits of Cost Control, Profitability, and Stock Price Measures 9
IV. Costs to Customers of Discouraging the Use of Incentive
Compensation That is Linked to Cost Control, Profitability and
Stock Prices 22
V. Response to Common Arguments Against Incentive Compensation
Linked to Cost Control, Profitability and Stock Prices from the
Customers' Perspective 28
VI. Conclusion 31
EXHIBITS
EXHIBIT JCH-1 Curriculum Vitae of Jay C. Hartzell
2011 ETI Rate Case 5-2
Entergy Texas, Inc. Page 1 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 I. BACKGROUND AND INTRODUCTION
2 Q. PLEASE STATE YOUR NAME, TITLE, AND BUSINESS ADDRESS.
3 A. My name is Jay C. Hartzell. I am the Chair of the Finance Department,
4 Professor of Finance, and the Allied Bancshares Centennial Fellow at the
5 McCombs School of Business at the University of Texas at Austin. My
6 business address is Department of Finance, The University of Texas at
7 Austin, 1 University Station B6600, Austin, Texas 78712.
8
9 Q. ON WHOSE BEHALF ARE YOU TESTIFYING?
10 A. I am testifying on behalf of Entergy Texas, Inc. ("ETI" or the "Company").
11
12 Q. PLEASE STATE YOUR EDUCATION, PROFESSIONAL AND WORK
13 EXPERIENCE.
14 A. I obtained a Bachelor of Science degree (cum laude) from Trinity
15 University in May 1991, with majors in Business Administration and
16 Economics. After graduating, I went to work as a consultant for Hewitt
17 Associates in The Woodlands, Texas. Hewitt is a consulting firm that
18 specializes in benefits and compensation. While there, I specialized in the
19 area of defined contribution plans. I left Hewitt to go to graduate school at
20 the University of Texas at Austin in 1993. I completed my PhD in finance
21 there in May 1998. Upon graduating, I took a job as an Assistant
22 Professor of Finance at New York University's Stern School of Business,
23 where I worked until 2001. At that time, the University of Texas at Austin
2011 ETI Rate Case 5-3
Entergy Texas, Inc. Page 2 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 hired me as an Assistant Professor at the McCombs School of Business
2 ("McCombs School"), where I have worked since. I was promoted to the
3 rank of Associate Professor (with tenure), effective in the fall of 2006.
4 Beginning in the fall of 2008, I was given the title of Allied Bancshares
5 Centennial Fellow. I also now serve as the Executive Director of the Real
6 Estate Finance and Investment Center at the McCombs School. As of
7 September 2011, I was promoted to Professor and assumed the duties of
8 the Chair of the Finance Department. My current curriculum vitae is
9 attached as Exhibit JCH-1.
10
11 Q. HAVE YOU PREVIOUSLY TESTIFIED BEFORE A REGULATORY
12 COMMISSION?
13 A. Yes. I have submitted written testimony on incentive compensation issues
14 and testified on behalf of the Company before the Public Utility
15 Commission of Texas ("Commission" or "PUCT") in PUCT Docket Nos.
16 34800 and 37744, and on behalf of Entergy Louisiana, LLC before the
17 Louisiana Public Service Commission on incentive compensation issues in
18 Docket No. U-20925. I have also submitted written testimony on behalf of
19 Entergy Arkansas, Inc. before the Arkansas Public Service Commission
20 on incentive compensation issues in Docket No. 09-084-U.
2011 ETI Rate Case 5-4
Entergy Texas, Inc. Page 3 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 II. OVERVIEW OF THE ISSUES SURROUNDING INCENTIVE
2 COMPENSATION
3 Q. WHAT FORMS OF INCENTIVE COMPENSATION DO YOU FOCUS ON
4 IN YOUR TESTIMONY?
5 A. The focus of my testimony is on incentive compensation that is linked to
6 cost control measures (for operating costs and capital expenditures),
7 profitability measures (including earnings and operating cash flow), and
8 stock prices. Compensation that is linked to these sorts of measures – for
9 companies generally and for ETI in particular – include annual incentive
10 plans, long-term incentive plans, restricted stock grants, and stock option
11 grants. The compensation could come in the form of cash (as in annual
12 incentive plans), stock or stock-based units (as in ETI's long-term
13 incentive plan, or "LTIP"), or options.
14
15 Q. WHAT IS YOUR UNDERSTANDING OF HOW COMPENSATION BASED
16 ON COST CONTROLS, PROFITABILITY AND STOCK PRICES HAS
17 BEEN CHARACTERIZED IN RECENT PUCT RATE DECISIONS?
18 A. In such cases, compensation that is linked to cost controls, profitability
19 and stock prices as discussed in the previous question has commonly
20 been referred to as incentive compensation that is based on "financial
21 measures." This category of incentives has been distinguished from
22 incentive compensation that is based on measures that are not
23 denominated in dollars, such as customer satisfaction, reliability, and
2011 ETI Rate Case 5-5
Entergy Texas, Inc. Page 4 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 safety metrics, which has commonly been categorized as incentive
2 compensation based on "operational measures." As I discuss later in my
3 testimony, I view this as a false dichotomy for the purposes of assessing
4 whether customers benefit from a particular form of incentive
5 compensation.
6
7 Q. WHY DO FIRMS USE INCENTIVE COMPENSATION IN GENERAL, AND
8 COMPENSATION BASED ON COST CONTROLS, PROFITABILITY AND
9 STOCK PRICES MORE SPECIFICALLY?
10 A. Incentive compensation is a prevalent tool used to attract, motivate, and
11 retain the qualified and talented employees needed to ensure that a
12 business can continue to operate successfully. To understand why it is so
13 widely used, it is first useful to draw a distinction between the level and
14 form of compensation. The level of compensation can be thought of as
15 the total dollar value of compensation received by an employee from all
16 sources, including salary, cash incentive-based pay, the value of
17 long-term incentives such as stock performance units and options granted,
18 and the value of benefits. In order to attract and retain employees, this
19 level needs to be in line with the labor market for a particular type of
20 employee, whether it is an engineer, a maintenance worker, or a chief
21 executive officer. Otherwise, all things equal, that same employee will
22 take a job with a company that is offering the more attractive level of pay
2011 ETI Rate Case 5-6
Entergy Texas, Inc. Page 5 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 and benefits. Company witness Kevin G. Gardner discusses the overall
2 reasonableness of ETI's level of compensation in his direct testimony.
3
4 Q. HOW DOES THE FORM OF COMPENSATION DIFFER FROM THE
5 LEVEL OF COMPENSATION?
6 A. The form of compensation can be thought of as the split of total
7 compensation across these components – for example, how much is paid
8 via salary versus annual incentive-based compensation. Holding the total
9 level of compensation fixed at the proper market level, the form of
10 compensation is important because it can help motivate employees to
11 engage in behaviors that positively impact the operational efficiency of the
12 firm, or positively affect its cost structure. At the same time, the form of
13 compensation is important to attract and retain certain types of employees
14 that offer a skill set or a particular talent that is important to the company's
15 operations. For example, if a compensation plan provides for incentive
16 payments if goals are met – such as controlling costs at some level – then
17 according to basic economic theory, employees will be motivated to work
18 harder toward those goals. More subtly, such incentive pay will tend to
19 attract and retain employees who believe that they are especially good at
20 controlling costs because they will expect higher compensation under
21 such a plan. This implies that a firm seeking to manage costs will find it
22 valuable to institute such an incentive compensation plan as part of the
2011 ETI Rate Case 5-7
Entergy Texas, Inc. Page 6 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 design of the form of compensation, while keeping the level of
2 compensation at a competitive market-based amount.
3
4 Q. WHAT IS YOUR UNDERSTANDING OF THE COMMISSION'S
5 PREVIOUS VIEW ON ALLOWING THE RECOVERY OF INCENTIVE
6 COMPENSATION EXPENSE THROUGH RATES?
7 A. My understanding of the Commission's recent rulings on this issue is that
8 the Commission has distinguished between compensation tied to what it
9 has termed operational measures and compensation tied to what it has
10 termed financial measures. Generally, the Commission has not allowed
11 for the recovery of incentive compensation tied to financial measures
12 through rates, but has allowed for the recovery of incentive compensation
13 tied to operational measures. The core rationale for this distinction has
14 been that it has not been sufficiently demonstrated that incentive
15 compensation linked to financial measures is in the public interest or of
16 direct benefit to customers. The decisions in those previous cases,
17 however, do not reflect a review or consideration of the relevant literature
18 or other matters I discuss below, all of which support a conclusion that
19 allowing utilities to use incentive pay based on cost control, profitability,
20 and stock prices is properly viewed as in the public interest and is
21 expected to be of direct benefit to customers.
2011 ETI Rate Case 5-8
Entergy Texas, Inc. Page 7 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. HOW WOULD YOU SUMMARIZE YOUR OPINION ON THE ISSUE OF
2 WHETHER INCENTIVE COMPENSATION BASED ON COST
3 CONTROLS, PROFITABILITY, AND STOCK PRICES BENEFITS
4 CUSTOMERS?
5 A. In my opinion, a well-designed compensation plan that includes incentive
6 compensation tied to cost controls, profitability, and stock prices would
7 tend to provide greater benefits to customers than an otherwise similar
8 compensation plan that did not include any such incentive compensation.
9 I discuss the details below, but the overarching basis for my opinion is as
10 stated above: incentive compensation based on cost control, profitability,
11 and stock prices helps companies attract, motivate, and retain talented
12 employees, and by doing so, both customers and shareholders directly
13 benefit. Moreover, if ETI's incentive compensation were only based on
14 non-dollar-based measures such as safety and reliability, customers
15 would tend to be worse off, because such a plan would not provide
16 employees with incentives to look after the financial health of the
17 Company. The important point is that customers and shareholders both
18 benefit from well-designed, balanced compensation plans that provide
19 employees with the appropriate level of compensation and that include
20 incentives based on cost control, profitability, stock prices, and
21 non-dollar-based measures such as reliability, safety and customer
22 satisfaction.
2011 ETI Rate Case 5-9
Entergy Texas, Inc. Page 8 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. IS YOUR OPINION THAT CUSTOMERS WILL TEND TO BENEFIT
2 FROM INCENTIVE COMPENSATION TIED TO COST CONTROLS,
3 PROFITABILITY AND STOCK PRICES SUPPORTED BY EMPIRICAL
4 EVIDENCE?
5 A. Yes. As I discuss in more detail below, there are multiple studies
6 published in peer-reviewed journals that report evidence that is consistent
7 with my testimony. Published empirical research has shown that workers
8 respond to incentive plans in a manner consistent with the intent behind
9 the plans' design. Thus, if a company adopts a compensation plan that
10 includes incentives based on customer welfare and stock price, one can
11 expect managers to take actions to improve customer welfare and
12 maximize stock price (holding all else equal). There is also empirical
13 evidence that following the adoption of long-term incentive plans that
14 provide for stock-based compensation, managers’ interests appear more
15 closely aligned with those of the firms’ customers. In addition, there is
16 evidence that stockholders’ and customers’ interests tend to be aligned,
17 rather than opposed, suggesting that incentive compensation linked to
18 stock prices is likely to improve customer satisfaction rather than detract
19 from it.
2011 ETI Rate Case 5-10
Entergy Texas, Inc. Page 9 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 III. THE FALSE DICHOTOMY BETWEEN COMPENSATION TIED TO
2 "FINANCIAL" MEASURES AND COMPENSATION TIED TO
3 "OPERATIONAL" MEASURES; AND THE BENEFITS OF COST
4 CONTROL, PROFITABILITY, AND STOCK PRICE MEASURES
5 Q. DO YOU AGREE WITH THE OPINION THAT INCENTIVE
6 COMPENSATION LINKED TO WHAT THE COMMISSION HAS TERMED
7 "FINANCIAL MEASURES" DOES NOT PROVIDE DIRECT BENEFITS TO
8 CUSTOMERS?
9 A. No. Based on its previous rulings, the Commission appears to be
10 categorizing as "financial" all incentive performance measures that have
11 been labeled as such by the utility and that are based on dollar amounts.
12 These include not only measures such as earnings per share, but also
13 measures designed to promote cost containment.1 In reading these
14 decisions and the debates among the parties discussed therein, much of
15 the discussion seems to take it as given that incentives linked to financial
16 (or dollar-based) measures, regardless of their specific characteristics, do
17 not benefit customers. As a result, the competing viewpoints reflected in
18 these decisions seem to address mainly whether to label particular
19 measures as operational or financial.2
20 Instead of focusing on whether a particular measure is dollar-based
21 or not – and therefore, whether incentives linked to that measure are
22 "financial" or "operational" based on the above dichotomy – I think it is
1
For example, see PUCT Docket No. 28840, PFD at 78.
2
For example, see PUCT Docket No. 35717, PFD at 98.
2011 ETI Rate Case 5-11
Entergy Texas, Inc. Page 10 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 more worthwhile to return to the primary question: whether specific
2 incentives linked to dollar-based measures (including cost control,
3 profitability, and stock prices) are of benefit to customers.
4
5 Q. WHY WOULD INCENTIVE COMPENSATION LINKED TO COST
6 CONTROL, PROFITABILITY, AND STOCK PRICE MEASURES BE OF
7 DIRECT BENEFIT TO CUSTOMERS?
8 A. This is the case because these measures provide a necessary and
9 important incentive to managers to improve service and control costs.
10 Perhaps the easiest example of a dollar-based measure that could be
11 used in an incentive compensation plan that would benefit customers
12 directly is cost containment. As an example, consider an incentive
13 compensation plan that pays corporate managers an incentive award if
14 costs are suitably contained. On the one hand, such an incentive is likely
15 to benefit shareholders to some extent – managers who work under such
16 a compensation plan will work to control costs in order to achieve their
17 incentive compensation, and to the extent that they are successful, the
18 company will generate greater profits, benefiting shareholders. But
19 customers also directly benefit, because the company has lower costs,
20 and through the regulatory process, customers will ultimately pay lower
21 rates than they otherwise would have paid in the absence of such cost
22 controls.
2011 ETI Rate Case 5-12
Entergy Texas, Inc. Page 11 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. WHAT IS THE ROLE OF THE REGULATORY PROCESS IN ENSURING
2 THAT INCENTIVES LINKED TO COST CONTROL BENEFIT
3 CUSTOMERS?
4 A. To understand the role of the regulatory process in linking cost control to
5 customer benefit, first consider an extreme example where there is no
6 regulatory lag and rates adjust instantaneously so that any change in a
7 utility's costs is immediately passed through to customers. In this case, a
8 cost-containment incentive clearly directly benefits customers and does
9 not benefit shareholders at all because customers reap the entire benefit
10 of any cost-saving innovations. In the other extreme, if rates never adjust
11 to changes in costs, then a cost-containment incentive benefits
12 shareholders but not customers. Thus, the regulatory process plays the
13 critical role of sharing the gains from cost controls brought about by
14 managerial incentive compensation between customers and shareholders.
15
16 Q. IS THIS POINT THAT CUSTOMERS BENEFIT FROM MANAGERIAL
17 EFFICIENCY A COMMONLY ACCEPTED TENANT OF UTILITY RATE
18 ECONOMICS?
19 A. Yes. This idea of a win-win scenario, where both shareholders and
20 customers benefit from managerial efficiency, is not new and is a core
21 idea at the heart of well-established principles of regulatory economics.
22 For example, James C. Bonbright discusses it in his seminal 1961 treatise
23 on utility economics, Principles of Public Utility Rates.
2011 ETI Rate Case 5-13
Entergy Texas, Inc. Page 12 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. DO THESE PRINCIPLES APPLY TO OTHER FORMS OF INCENTIVE
2 COMPENSATION THAT ARE LINKED TO PROFITABILITY AND STOCK
3 PRICE MEASURES?
4 A. Yes. While I think that cost containment measures are the most obvious
5 example of incentives that have in some past PUCT cases been
6 categorized as "financial" and yet directly benefit customers, these
7 principles apply to other dollar-based or financial measures as well, such
8 as incentive awards tied to corporate profitability and stock prices.
9
10 Q. CAN YOU PLEASE FURTHER ELABORATE ON WHY CUSTOMERS
11 ARE LIKELY TO BENEFIT FROM COMPENSATION THAT IS LINKED
12 TO PROFITABILITY?
13 A. Yes. There is a direct link between cost containment and company
14 earnings, especially for a regulated utility. Managers with an incentive to
15 increase earnings will focus on controlling or cutting costs in a regulated
16 industry because it is more difficult to grow revenues. Additionally, the
17 same type of reasoning that supports a linkage between cost containment
18 and customer benefit also applies to incentive measures that focus on
19 containing capital expenditures. If managers can offer the same service
20 while cutting back on capital expenditures by investing more efficiently,
21 then shareholders benefit due to greater short-run cash flows for the
22 company, and customers benefit through the regulatory process through
23 lower recovery for the cost of capital due to a lower capital base.
2011 ETI Rate Case 5-14
Entergy Texas, Inc. Page 13 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. WHAT TYPE OF INCENTIVE COMPENSATION DO YOU INCLUDE
2 WITHIN THE CATEGORY OF COMPENSATION THAT IS LINKED TO
3 STOCK PRICES?
4 A. This category would include most long-term incentive plans (including
5 ETI's) that use performance units that are based on stock prices, as well
6 as stock options.
7
8 Q. CAN YOU BRIEFLY SUMMARIZE WHY YOU BELIEVE THAT
9 COMPENSATION THAT IS LINKED TO STOCK PRICES BENEFITS
10 CUSTOMERS?
11 A. Compensation that is linked to stock prices has several advantages for
12 customers as long as it is part of a reasonable, well-designed
13 compensation plan – in other words, as long as the total level of
14 compensation is reasonable compared to the market for similar positions
15 and the form of compensation is well balanced across dollar-based and
16 non-dollar-based measures. First, compensation that is linked to stock
17 prices helps ensure that managers will consider the financial health of the
18 company when they make decisions, and it is in customers' interests to
19 have the company continue to be financially healthy. Second,
20 stock-based compensation provides an incentive for managers and
21 employees to ensure that the company operates efficiently, and via the
22 regulatory process, lower costs result in lower rates than would otherwise
23 occur. Third, stock-based compensation provides a monitoring
2011 ETI Rate Case 5-15
Entergy Texas, Inc. Page 14 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 mechanism for managerial decision making and the overall quality of
2 management. Fourth, there is an interaction between these effects, as the
3 capital markets will tend to reward efficient long-term investments or
4 capital expenditures that will also lead to lower costs for customers.
5
6 Q. DO THESE REASONS THAT COMPENSATION THAT IS LINKED TO
7 STOCK PRICES BENEFITS CUSTOMERS ALSO APPLY TO
8 COMPENSATION THAT IS LINKED TO COST CONTROL AND
9 PROFITABILITY?
10 A. In general, yes. Stock prices are driven in part by cost control and
11 profitability, so to the extent that managers have an incentive to increase
12 the stock price, they will also have an incentive to control costs and
13 increase profits and cash flows, and vice versa. Of the reasons listed in
14 the previous answer, the first two reasons – incentives to ensure that the
15 company is financially healthy and that it operates efficiently – are the
16 ones that are most closely shared by compensation based on cost control
17 and profitability.
2011 ETI Rate Case 5-16
Entergy Texas, Inc. Page 15 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. STARTING WITH THE FIRST REASON YOU MENTIONED, WHY DOES
2 COMPENSATION THAT IS LINKED TO PROFITABILITY AND STOCK
3 PRICES BENEFIT CUSTOMERS BY IMPROVING A COMPANY'S
4 FINANCIAL HEALTH?
5 A. If compensation that is linked to profitability and stock prices gives
6 managers an incentive to increase their company's earnings, cash flows,
7 and stock price, then this will also provide them with an incentive to
8 ensure that the company remains financially healthy. Stock prices of firms
9 that are in poor financial condition – for example, that have high debt
10 relative to the value of their assets – tend to be lower, all else being equal.
11 Similarly, firms in poor financial condition tend to have lower earnings and
12 operating cash flows. A stronger financial condition will also benefit
13 customers. If a company maintains a financially healthy position, it will
14 tend to have a lower cost of capital that will in turn benefit customers
15 through lower rates. For a discussion of this effect, see Chapter 15 of
16 Investment Valuation, by Aswath Damodaran.3 In addition, the costs of
17 doing business with suppliers (of both goods and services, including labor)
18 will remain lower. For example, if a company was not in a financially
19 stable condition, suppliers would tend to demand higher prices or more
20 onerous credit terms, resulting in higher costs that would lead to higher
3
ASWATH DAMODARAN, INVESTMENT VALUATION (John Wiley & Sons, 2d ed. 2002).
2011 ETI Rate Case 5-17
Entergy Texas, Inc. Page 16 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 rates than would otherwise occur. These are often termed "indirect costs
2 of financial distress," and are a commonly accepted concept in finance.
3
4 Q. DOES EXISTING EMPIRICAL EVIDENCE SUPPORT THE OPINION
5 THAT FINANCIALLY HEALTHY FIRMS WILL TEND TO FACE LOWER
6 COSTS, WHICH WOULD BENEFIT CUSTOMERS OF A REGULATED
7 UTILITY?
8 A. Yes. There is empirical evidence that firms with lower stock prices (or that
9 are less financially healthy) face higher costs and greater risks. This
10 includes work by researchers who have shown how less financially
11 healthy companies have trouble responding to external shocks, and face
12 higher costs of doing business (through higher wages or worse terms from
13 suppliers, for example).4 These results support the financial-health
14 channel, by which stock-based incentive compensation should provide
15 direct benefits to customers. Stock-based incentive compensation
16 encourages managers to maintain a company's financial health, thus
17 leading to more efficient operations and greater cost control than would
18 otherwise occur.
4
Chris Parsons and Sheridan Titman, Capital Structure and Corporate Strategy (January
2007). The article is available at http://ssrn.com/abstract=983553.
2011 ETI Rate Case 5-18
Entergy Texas, Inc. Page 17 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. ARE THERE EXAMPLES OF EXTERNAL SHOCKS IN THE UTILITY
2 INDUSTRY THAT COULD MATERIALLY IMPACT A COMPANY’S
3 FINANCIAL HEALTH?
4 A. One example of a large external shock is a severe storm or hurricane,
5 such as Hurricanes Rita and Ike that, to my understanding, had significant
6 financial impact on Entergy Companies. For example, Hurricane Ike was
7 estimated to cause ETI to incur restoration costs between $435 million
8 and $510 million.5 The ability of a company to absorb such a shock
9 without suffering from costs of distress depends on its financial health
10 (e.g., their stock price, liquidity, and debt capacity). In this way, customers
11 benefit from compensation that provides incentives for management to
12 improve the firm’s financial condition, because such incentives would tend
13 to improve the firm’s ability to withstand sizable negative events such as
14 hurricanes, without incurring excessive additional costs of financial
15 distress.
16
17 Q. CAN YOU FURTHER EXPLAIN HOW INCENTIVE COMPENSATION
18 THAT IS LINKED TO PROFITABILITY AND STOCK PRICES CAN TEND
19 TO LEAD TO LOWER COSTS FOR CUSTOMERS?
20 A. The first step is to understand that compensation linked to profitability and
21 stock prices will provide managers with an incentive to operate efficiently
5
See http://investor.shareholder.com/entergy/releasedetail.cfm?ReleaseID=337564
2011 ETI Rate Case 5-19
Entergy Texas, Inc. Page 18 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 because, by doing so, a company's profitability (including earnings and
2 cash flow) and stock price will be higher than it would otherwise be. To
3 increase stock price, management tries to maximize the present value of a
4 company's expected cash flows by minimizing expenses and the cost of
5 capital. The role of incentive compensation in motivating managers to
6 minimize the cost of capital component and the associated benefits to
7 customers were discussed earlier. A second channel provided by
8 incentive compensation that can benefit customers is the incentive to
9 maximize the company's cash flows. In a regulated environment,
10 particularly one in which promotion of sales growth is discouraged, it is
11 likely to be more difficult to increase cash flows or profits by growing
12 revenues, so management will tend to focus on efficient operations and
13 investment.
14 These lower costs will benefit shareholders in the short run, but
15 customers over the long run. This is due to the regulatory process that
16 directly links operating costs to rates.
17
18 Q. DO PUBLISHED EMPIRICAL STUDIES SUPPORT THE OPINION THAT
19 FINANCIAL PERFORMANCE, INCLUDING STOCK PRICE, IS
20 POSITIVELY RELATED TO CUSTOMER SATISFACTION GENERALLY,
21 AND FOR UTILITY FIRMS IN PARTICULAR?
22 A. Yes. There is empirical evidence in the literature that firms with higher
23 market values tend to also have higher customer satisfaction, supporting
2011 ETI Rate Case 5-20
Entergy Texas, Inc. Page 19 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 the conclusion that the goals of financial success and customer
2 satisfaction are interrelated.6 This result has been shown for a broad
3 sample of firms, but also for utilities in particular. This empirical finding is
4 inconsistent with the idea that the most profitable or valuable firms
5 become that way by cutting customer service, and instead suggests that
6 there exists positive feedback between a firm's financial performance
7 (stock price) and customers' welfare, even in the utility industry.
8
9 Q. HOW DOES COMPENSATION THAT IS LINKED TO STOCK PRICES
10 BENEFIT CUSTOMERS VIA THE MONITORING OF MANAGERIAL
11 DECISIONS?
12 A. One of the functions of the stock market and its various participants is to
13 monitor companies' management. In their efforts to properly value stocks,
14 analysts, portfolio managers, and traders follow companies and
15 continually assess the various decisions, announcements, and pieces of
16 information they produce. In doing so, they act as a monitoring device,
17 ensuring that poor decisions would be punished by a falling stock price, so
18 managers have incentives to invest the shareholders' financial resources
19 efficiently. In this manner, managers help keep customers' costs lower
6
Christopher D. Ittner and David F. Larcker, Are Nonfinancial Measures Leading Indicators of
Financial Performance? An Analysis of Customer Satisfaction, 36 JOURNAL OF ACCOUNTING
RESEARCH, Supplement 1998 at 1 – 35.
2011 ETI Rate Case 5-21
Entergy Texas, Inc. Page 20 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 than they might otherwise be in the absence of such monitoring, and
2 improve the overall quality of service.
3
4 Q. DOES PUBLISHED EMPIRICAL EVIDENCE SUPPORT THE OPINION
5 THAT STOCK MARKET PARTICIPANTS MONITOR MANAGERIAL
6 DECISIONS?
7 A. Yes. There are published empirical studies that provide support for my
8 opinion that stock-based incentive compensation provides benefits to
9 customers via the monitoring of managerial decisions. An example of
10 such evidence is a study that shows that institutional investors can help
11 ensure that management does not act myopically to cut research and
12 development expenditures in order to meet short-term earnings targets.7
13 Thus, the presence of stock-based compensation that provides incentives
14 for management to respond to monitoring by stock-market participants
15 and investors can benefit customers by encouraging managers to focus
16 beyond the short term and think about long-term efficient investments.
17
18 Q. HOW DO THESE INVESTMENT AND COST EFFECTS INTERACT DUE
19 TO THE STOCK MARKET?
20 A. An important role for stock-based compensation is to encourage
21 managers to refrain from sacrificing long-run success in pursuit of
7
Brian J. Bushee, The Influence of Institutional Investors on Myopic R&D Investment Behavior,
73 THE ACCOUNTING REVIEW, 3 at 305-333 (July 1998).
2011 ETI Rate Case 5-22
Entergy Texas, Inc. Page 21 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 short-term profit.8 Stock prices are based not just on a company's
2 performance in the current year, but also on the market's expectations
3 about a company's future performance over many years. This ensures
4 that good investments tend to increase stock prices, even though those
5 investments use cash today in order to produce greater cash flows in the
6 future. This is a critical advantage of stock-based compensation over
7 annual incentive plans that are based on a particular year's (or a few
8 years') performance. Stock-based compensation can help overcome
9 managerial myopia and provide managers with an incentive to make
10 efficient, long-term investments that benefit both customers (due to
11 efficient investments that lead to lower costs) and shareholders (due to
12 higher cash flows). In this case, the testimony of Company witnesses
13 Joseph F. Domino and Chris E. Barrilleaux addressing the Company's
14 expected future capital investments, and that of Company witness Robert
15 R. Cooper regarding long-term resource planning, provide examples of
16 such consideration.
8
For example, see M.P. Narayanan, Form of Compensation and Managerial Decision Horizon,
31 JOURNAL OF FINANCIAL AND QUANTITATIVE ANALYSIS, 4 at 467-491 (1996).
2011 ETI Rate Case 5-23
Entergy Texas, Inc. Page 22 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 IV. COSTS TO CUSTOMERS OF DISCOURAGING THE USE OF
2 INCENTIVE COMPENSATION THAT IS LINKED TO COST CONTROL,
3 PROFITABILITY AND STOCK PRICES
4 Q. WHILE YOUR EARLIER TESTIMONY DISCUSSED THE BENEFITS TO
5 CUSTOMERS OF USING INCENTIVE COMPENSATION THAT IS
6 LINKED TO COST CONTROL, PROFITABILITY AND STOCK PRICES,
7 ARE THERE ALSO NEGATIVE IMPACTS TO CUSTOMERS OF NOT
8 USING STOCK-BASED COMPENSATION?
9 A. Yes. In my opinion customers would be adversely affected if ETI did not
10 include such incentive compensation in its overall compensation policy.
11
12 Q. STARTING WITH AN EXTREME EXAMPLE OF A COMPENSATION
13 POLICY WHERE ALL EMPLOYEES WERE ONLY PAID WITH
14 SALARIES, CAN YOU HIGHLIGHT THE IMPACT TO CUSTOMERS OF
15 SUCH A POLICY?
16 A. Yes. First, it is useful to note that if employees did not receive any
17 incentive compensation, salaries would have to be much higher to attract
18 and retain the same quality of talent. Second, costs would likely rise and
19 employee performance would likely suffer, as it would be difficult to
20 effectively and efficiently motivate employees to take actions that would
21 benefit shareholders and customers. In my opinion, customers would be
22 worse off under such a policy. This is supported by the principle that
23 individuals respond to incentives (a basic tenet of economics), and by
2011 ETI Rate Case 5-24
Entergy Texas, Inc. Page 23 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 empirical work that shows workers' output responds to the institution of an
2 incentive plan.9
3
4 Q. WOULD CUSTOMER INTERESTS BE ADVERSELY AFFECTED IF A
5 COMPANY USED SALARY AND INCENTIVES LINKED TO MEASURES
6 THAT HAVE BEEN TERMED "OPERATIONAL" ONLY? IN OTHER
7 WORDS, IF THEY PROVIDED SALARY AND INCENTIVES BASED ON
8 MEASURES LIKE RELIABILITY AND SAFETY, BUT NO INCENTIVES
9 BASED ON COST CONTROL, PROFITABILITY AND STOCK PRICES?
10 A. Yes. I believe customers would be worse off under such a compensation
11 policy. On the one hand, incentives linked to what have been termed
12 "operational" measures can improve customer welfare because the
13 company can better attract, motivate and retain talented employees.
14 Compared to the hypothetical case where a company compensates its
15 employees with salary only, by using salary and incentives linked to, for
16 example, safety or reliability, the company can pay less in salary and use
17 the associated savings to contribute to the annual incentive plans. On the
18 other hand, such a compensation plan still has substantial problems in the
19 context of customer benefits.
20 First, there is still no free lunch. In order for the firm to compete in
21 the market for labor, the level of employees' total compensation – even if it
9
Edward P. Lazear, Performance Pay and Productivity, 90 THE AMERICAN ECONOMIC REVIEW,
at 1346-1361 (December 2000).
2011 ETI Rate Case 5-25
Entergy Texas, Inc. Page 24 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 consisted only of salaries and incentive payments linked to operational
2 incentives – would have to be similar to what the total compensation
3 would be if the firm also offered incentive compensation linked to cost
4 control, profitability and stock prices.
5 Second, such a compensation plan would not provide any
6 incentives for employees and managers to control costs. If employees
7 only had incentives to improve non-cash measures of performance, such
8 as safety and reliability, then they would likely over-invest in these
9 measures relative to what customers might prefer, at the expense of
10 alternative, contemporaneous investments that would produce lower costs
11 for customers.
12 Relatedly, a compensation plan consisting of salary and incentives
13 based solely on annual measures of operational performance could likely
14 lead to "horizon problems." By horizon problems, I mean that managers
15 tend to have a natural tendency, absent incentives, to focus on the short
16 run at the expense of the long run. Stock prices by their nature are
17 forward looking. Taken together, a compensation plan that included
18 incentives based on annual measures such as reliability and customer
19 satisfaction, but not incentives based on cost controls, profitability and
20 especially stock prices, could provide incentives for managers to maximize
2011 ETI Rate Case 5-26
Entergy Texas, Inc. Page 25 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 their immediate compensation at the expense of longer-run benefits that
2 the customer could have enjoyed.10
3 For example, consider a manager facing a decision whether to hire
4 additional staff to answer phones in a call center (and bring down phone
5 wait times) or to invest the same amount in a capital investment to put in
6 place a new, more centralized call center that would produce significantly
7 lower costs several years in the future. If the manager is paid purely in
8 cash compensation including an incentive payment based on current-year
9 customer satisfaction surveys (that would include phone wait times), then
10 the manager would be more likely to forgo the long-term investment
11 project and increase payroll by hiring additional employees in order to
12 maximize his or her incentive pay by implementing the short-term solution
13 today. But, at some point, customers are better off by having slightly
14 longer waits on the phone now but reaping the benefits of lower overall
15 costs in the future. A well-designed compensation plan that includes
16 incentives linked to both customer satisfaction (in this example) and cost
17 control, profitability and stock prices would provide incentives for the
18 manager in this example to properly consider the benefits of such a long-
19 term investment without sacrificing current customer satisfaction.
10
See M.P. Narayanan, Form of Compensation and Managerial Decision Horizon, 31 JOURNAL
OF FINANCIAL AND QUANTITATIVE ANALYSIS, 4 at 467-491 (1996).
2011 ETI Rate Case 5-27
Entergy Texas, Inc. Page 26 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. IS THERE PUBLISHED EMPIRICAL EVIDENCE THAT SUPPORTS THE
2 OPINION THAT COMPENSATION BASED ON STOCK PRICE COULD
3 CURTAIL SUCH EXCESSIVE SHORT-TERM INVESTMENTS?
4 A. Yes. Empirical evidence exists that some firms hurt their financial
5 performance (stock price) by overinvesting in customer service.11 This
6 result suggests that including stock price in the compensation plan will
7 help ensure against myopic investments in short-term service that would
8 come at the expense of investments that would produce greater long-term
9 benefits to customers. It also points toward the conclusion that basing
10 incentive compensation for purposes of setting rates solely on operational
11 goals could well be harmful to customers' interests in the long run.
12
13 Q. HOW DOES THE INCLUSION OF INCENTIVE COMPENSATION THAT
14 IS LINKED TO COST CONTROLS, PROFITABILITY AND STOCK
15 PRICES HELP AVOID THESE NEGATIVE OUTCOMES FOR
16 CUSTOMERS?
17 A. If a company adds compensation that is linked to cost controls,
18 profitability, and stock prices to a compensation plan that includes base
19 salary and incentives based on non-cash based measures in a reasonable
20 way, customers are likely to be better off. Such incentive compensation
11
Christopher D. Ittner and David F. Larcker, Are Nonfinancial Measures Leading Indicators of
Financial Performance? An Analysis of Customer Satisfaction, 36 JOURNAL OF ACCOUNTING
RESEARCH, Supplement 1998 at 1 – 35.
2011 ETI Rate Case 5-28
Entergy Texas, Inc. Page 27 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 helps a company attract, motivate, and retain talented employees and
2 gives managers a reason to focus on the long run in addition to the current
3 year's performance, costs, customer service, and the like.
4 This focus on the longer run is evident in the design of ETI's LTIP,
5 stock option and restricted stock plans. For example, ETI's LTIP bases its
6 payments in a particular year on the achievement of goals over the
7 previous three years, encouraging managers to consider consistent and
8 long-term success as key objectives. Plus, options granted vest over a
9 three-year period, forcing managers to think about future years and how
10 the firm will be viewed several years into the future. The stock options
11 also have a life of ten years, which provides an additional incentive to
12 focus on the long term. Such a focus on maximizing stock price over a
13 ten-year period is beneficial for all stakeholders. As stock options may be
14 awarded annually, option grants present a rolling ten-year window for
15 those employees who receive them, reinforcing that long-term view.
16 Similar to stock options, restricted stock is also awarded annually and
17 vests over a three-year period. The fact that the ultimate value realized
18 from restricted stock grants (once they vest) depends on the stock price at
19 that time again provides a focus on maximizing stock price which is likely
20 to be of benefit to all stakeholders for the reasons discussed above.
21 Finally, the provision that requires senior managers to continue to hold
22 stock received via exercising option grants or through the vesting of
23 restricted stock up to a multiple of their salary further encourages longer-
2011 ETI Rate Case 5-29
Entergy Texas, Inc. Page 28 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 run thinking and incentive alignment, as senior managers cannot exercise
2 all their options for cash or cash out their restricted stock positions and be
3 immune to declines in the firm's financial health.
4
5 V. RESPONSE TO COMMON ARGUMENTS AGAINST INCENTIVE
6 COMPENSATION LINKED TO COST CONTROL, PROFITABILITY AND
7 STOCK PRICES FROM THE CUSTOMERS' PERSPECTIVE
8 Q. HOW DO YOU RESPOND TO THE ARGUMENT THAT INCENTIVE
9 COMPENSATION THAT IS LINKED TO COST CONTROL,
10 PROFITABILITY, AND STOCK PRICES WILL BE DETRIMENTAL TO
11 CUSTOMERS BECAUSE IT WILL CAUSE MANAGERS TO CUT
12 CUSTOMER SERVICE-RELATED EXPENSES TO INCREASE
13 PROFITS?
14 A. This argument underscores the importance of a well-balanced
15 compensation plan. By including both incentives based on non-dollar
16 based measures such as customer service, reliability and safety, and
17 incentives based on cost control, profitability and stock price, as does ETI,
18 management will not want to cut one in order to increase the other, but will
19 instead look for balanced decisions that help both.
2011 ETI Rate Case 5-30
Entergy Texas, Inc. Page 29 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 Q. IS THERE EMPIRICAL EVIDENCE THAT THE ADOPTION OF
2 INCENTIVE COMPENSATION WITH TARGETS BASED ON STOCK OR
3 EARNINGS PERFORMANCE BENEFITS CUSTOMERS RATHER THAN
4 HARMS THEM?
5 A. Yes. There is a published study that examines the adoption of long-term
6 incentive plans that reward managers with stock or stock-based
7 compensation, where the stock grants are based on long-run profitability.12
8 The study finds that after the adoption of such plans, managerial
9 compensation is more closely linked to the interests of managers and
10 stakeholders, including customers. This is also consistent with the studies
11 I discuss above in my testimony, such as one that links market value with
12 customer satisfaction.
13 Another published study examines the impact of an incentive plan
14 on the performance of a particular regulated utility.13 This study compared
15 the performance of two divisions within the utility company – one that
16 added an incentive compensation plan with payouts based on financial
17 measures such as sales, costs, and investments, plus employee
18 absenteeism, and a second division that served as a control group
19 because it did not take part in the incentive plan. The authors found for
12
Alka Arora and Pervaiz Alam, CEO Compensation and Stakeholders’ Claims,
22 CONTEMPORARY ACCOUNTING RESEARCH, 3 at 519-547 (Fall 2005).
13
M.M. Petty, Bart Singleton, and David W. Connell, An Experimental Evaluation of an
Organizational Incentive Plan in the Electric Utility Industry, 77 JOURNAL OF APPLIED
PSYCHOLOGY, 4 at 427-436 (1992).
2011 ETI Rate Case 5-31
Entergy Texas, Inc. Page 30 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 the division that added the incentive plan, performance was significantly
2 better along several dimensions, including operational measures (e.g.,
3 reliability) and employee health and safety. This evidence is particularly
4 relevant in that it demonstrates a link between the adoption of an incentive
5 compensation plan with payouts based on financial performance metrics
6 and positive changes in a much broader set of stakeholder measures.
7
8 Q. IS THERE REASON TO BE CONCERNED FROM THE CUSTOMERS'
9 PERSPECTIVE BECAUSE STOCK PRICES AND PROFITS ARE
10 DRIVEN BY MANY OTHER FACTORS IN ADDITION TO COST
11 CONTROLS, OR HAVING A LOW COST OF CAPITAL?
12 A. No. Avoiding this concern is why firms generally do not use compensation
13 plans that consist solely of stock- or profit-based incentive pay – to do so
14 would be too risky for the employees and would lead to larger overall
15 compensation expense because risk-averse individuals would demand
16 higher compensation levels in order to compensate them for bearing the
17 risk of such a hypothetical plan. This is also why stock- and profit-based
18 incentive compensation is more important at the top of the organization.
19 Senior management can more clearly see (and anticipate) the impact of
20 their actions on the firm's stock price, so stock-based compensation is a
21 more efficient compensation tool for this level of management.
2011 ETI Rate Case 5-32
Entergy Texas, Inc. Page 31 of 31
Direct Testimony of Jay C. Hartzell, PhD.
2011 Rate Case
1 VI. CONCLUSION
2 Q. DOES THIS CONCLUDE YOUR DIRECT TESTIMONY?
3 A. Yes, at this time.
2011 ETI Rate Case 5-33
This page has been intentionally left blank.
2011 ETI Rate Case 5-34
Exhibit JCH-1
2011 TX Rate Case
Page 1 of 7
Jay C. Hartzell
Department of Finance
McCombs School of Business
The University of Texas at Austin
1 University Station B6600
Austin, TX 78712
(512) 471-6779; jhartzell@mail.utexas.edu
Academic Positions Held
McCombs School of Business, The University of Texas at Austin
Professor of Finance 2011 to present
Chair, Department of Finance 2011 to present
Allied Bancshares Centennial Fellow in Finance 2008 to present
Executive Director, Real Estate Finance and Investment Center (REFIC) 2007 to present
Associate Professor of Finance 2006 to 2011
Associate Director, REFIC 2005 to 2007
Assistant Professor of Finance 2001 to 2006
Stern School of Business, New York University
Assistant Professor of Finance 1998 to 2001
Education
Ph.D. in Finance, The University of Texas at Austin, 1998
Minors: Real Estate, Economics.
B.S. in Business Administration and Economics, Trinity University, 1991
Graduated Cum Laude. National Merit Scholar.
Publications
“Incentive Compensation and the Likelihood of Termination: Theory and Evidence from Real Estate
Organizations” with Greg Hallman and Chris Parsons. 2011. Real Estate Economics 39, 507-546.
“Is a Higher Calling Enough? Incentive Compensation in the Church” with Chris Parsons and
David Yermack. 2010. Journal of Labor Economics 28, 509-539.
“Alternative Benchmarks for Evaluating Mutual Fund Performance” with Tobias M¨
uhlhofer and
Sheridan Titman. 2010. Real Estate Economics 38, 121-154.
“Explicit vs. Implicit Contracts: Evidence from CEO Employment Agreements” with Stuart Gillan
and Robert Parrino. 2009. Journal of Finance 64, 1629-1655.
“The Role of Corporate Governance in Initial Public Offerings: Evidence from Real Estate Invest-
ment Trusts” with Jarl Kallberg and Crocker Liu. 2008. Journal of Law and Economics 51, 539-562.
“Why Do Firms Hold So Much Cash? A Tax-Based Explanation” with Fritz Foley, Sheridan Titman
and Garry Twite. 2007. Journal of Financial Economics 86, 579-607 (Lead article).
1
2011 ETI Rate Case 5-35
Exhibit JCH-1
2011 TX Rate Case
Page 2 of 7
“The Effect of Corporate Governance on Investment: Evidence from Real Estate Investment Trusts”
with Libo Sun and Sheridan Titman. 2006. Real Estate Economics 34, 343-376 (Lead article).
Winner of the 2006 Edwin S. Mills Real Estate Economics Best Paper Award.
“Active Institutional Shareholders and Costs of Monitoring: Evidence from Executive Compen-
sation” with Andres Almazan and Laura T. Starks. 2005. Financial Management 34(4), 5-34 (Lead
article).
“The Impact of CEO Turnover on Equity Volatility” with Matthew J. Clayton and Joshua Rosen-
berg. 2005. Journal of Business 78, 1779-1808.
“The Role of the Underlying Real Asset Market in REIT IPOs” with Jarl G. Kallberg and Crocker
H. Liu. 2005. Real Estate Economics 33, 27-50.
“What’s In It For Me? Private Benefits Obtained by CEOs Whose Companies are Acquired” with
Eli Ofek and David Yermack. 2004. Review of Financial Studies 17, 37-61.
“Institutional Investors and Executive Compensation” with Laura T. Starks. 2003. Journal of
Finance 58, 2351-2374.
“Market Reaction to Public Information: The Atypical Case of the Boston Celtics” with Gregory
W. Brown. 2001. Journal of Financial Economics 60, 333-370.
Research Papers
“On the Optimality of Shareholder Control: Evidence from the Dodd-Frank Financial Reform Act”
with Jonathan Cohn and Stuart Gillan.
“Is There a Disposition Effect in Corporate Investment Decisions? Evidence from Real Estate
Investment Trusts” with Alan Crane.
“Trade-offs in Corporate Governance: Evidence from Board Structures and Charter Provisions”
with Stuart Gillan and Laura Starks.
“Institutional Investors as Monitors of Corporate Diversification Decisions: Evidence from Real
Estate Investment Trusts” with Libo Sun and Sheridan Titman.
Professional and Academic Activities and Service
Associate Editor, Review of Financial Studies, 2009-present.
Editorial Board, Real Estate Economics, 2007-present.
American Real Estate and Urban Economics Association (AREUEA), Board of Direc-
tors, 2009-present. Member, 1998-present.
Urban Land Institute. Advisory Board (previously known as Executive Committee), Austin
District Council, 2010-present. Member, Industrial & Office Park Development Council (Gold),
2009-present. Full member, 2008-present.
2
2011 ETI Rate Case 5-36
Exhibit JCH-1
2011 TX Rate Case
Page 3 of 7
National Council of Real Estate Investment Fiduciaries. Data Products Council, 2009.
Member, 2008-present.
Financial Management Association. Track chair, real estate, annual meeting, 2007. Program
committee, European meeting, 2006. Program committee, annual meeting, 2004, 2005. Corporate
finance awards committee, annual meeting, 2003. Member, 1998-present.
Western Finance Association. Program committee, annual meeting, 2006, 2010, 2011. Member,
1998-present.
Conference on Financial Economics and Accounting. Co-organizer, Finance, 19th Annual
Meeting, 2008.
American Finance Association. Member, 1998-present.
Ad Hoc Referee for the following journals:
The Accounting Review; American Economic Review; Financial Management; International Jour-
nal of Managerial Finance; International Journal of Manpower; International Review of Finance;
Journal of Banking and Finance; Journal of Corporate Finance; Journal of Economics, Manage-
ment, and Strategy; Journal of Economic Behavior and Organization; Journal of Finance; Journal
of Financial and Quantitative Analysis; Journal of Financial Economics; Journal of Financial In-
termediation; Journal of Financial Markets, Instruments and Institutions; Journal of Institutional
and Theoretical Economics; Journal of Law, Economics, and Organizations; Journal of Real Estate
Research; Journal of Risk and Insurance; Journal of Urban Economics; Management Science; Public
Finance Review; Quarterly Review of Economics and Finance; Real Estate Economics; Review of
Economic Studies; Review of Financial Studies.
Service for the University of Texas at Austin
Executive Director, Real Estate Finance and Investment Center (REFIC), 2007-present.
Associate Director, REFIC, 2005-2007.
Member, Finance Department Executive Committee, 2006-present.
Member, Graduate Assembly (University wide), 2009-present.
Member, Finance Department PhD Committee, 2003-present.
Member, University Outstanding Graduate Thesis Award Committee, 2010.
Guest speaker, MBA Alumni Network, El Paso, 2010; Seattle and Austin, 2009.
Guest speaker, UT LAMP program, 2009.
Speaker on Real Estate Valuation, VALCON 2009, Co-sponsored by UT School of Law.
Member, Planning Committee, 2009 Mortgage Lending Institute, Sponsored by UT School of Law.
Speaker, 2009 Mortgage Lending Institute (Austin and Dallas), Sponsored by UT School of Law.
Guest speaker, Austin Bar Association Real Estate Section meeting, 2010.
Speaker, 2009 Land Use Conference, Sponsored by UT School of Law.
Judge, MBA Finance Tournament, 2001-2006, 2008-2009.
Assistant Graduate Advisor and Minority Liaison, Finance Department, 2005-2008.
Member, McCombs Option I Policy Committee, 2006-2008.
Panel Chair, IC 2 Conference on Corporate Governance in Early-Stage Companies, 2005, 2006.
Member, Plus Program Committee, 2003-2005.
Judge, MBA Consulting Challenge, 2002, 2003, 2004.
Member, MBA Scholarship Committee, 2002.
PhD Dissertation Committees
UT-Austin: Jennifer Brown (accounting), Alan Crane (co-chair), Ayla Kayhan, Andreas Lawson,
Jie Lian, Andras Marosi, Bill Mayew (accounting), Thomas Moeller, Carlos Molina, Saumya Mo-
han (co-chair), Chris Parsons (co-chair), Lorenzo Preve, Casey Schwab (accounting), Zekiye Selvili,
Nate Sharp (accounting), Stephanie Sikes (accounting), Libo Sun (co-chair), Vahap Uysal, Malcolm
3
2011 ETI Rate Case 5-37
Exhibit JCH-1
2011 TX Rate Case
Page 4 of 7
Wardlaw, Peggy Weber (accounting), Li Yong.
NYU: Eliezer Fich (economics), Charu Raheja, Jayanthi Sunder.
Academic Presentations (includes presentations made by co-authors at major conferences)
2011
Indian School of Business Summer Research Conference, National Bureau of Economic Research
(NBER) Program on Law and Economics, Society for Financial Studies Finance Cavalcade, Univer-
sity of Michigan.
2010
American Real Estate and Urban Economics Association (AREUEA) annual meeting, Homer Hoyt
Institute/Weimer School of Advanced Studies in Real Estate and Land Economics Spring Confer-
ence, UC-Irvine Commercial Real Estate Academic Symposium, Indiana University, University of
Colorado at Boulder, University of Florida.
2009
AREUEA annual meeting, Association for the Study of Religion Economics and Culture (ASREC)
annual meeting, National Bureau of Economic Research (NBER) Economics of Religion conference,
Western Finance Association (WFA) annual meeting, National University of Singapore, Ohio State
University, Singapore Management University, University of Alabama, University of Cincinnati, Uni-
versity of Washington.
2008
AREUEA annual meeting, Real Estate Research Institute (RERI) Conference, McGill University,
University of California - Los Angeles.
2007
American Finance Association (AFA) annual meeting, Hong Kong University of Science and Technol-
ogy Symposium, Real Estate Research Institute (RERI) Conference, Australian National University,
Baylor University, Penn State University, Texas Tech University, University of California - Berkeley,
University of Delaware, University of Oklahoma, University of South Florida.
2006
AFA annual meeting (two papers), University of Texas at Dallas.
2005
AREUEA annual meeting, NBER Corporate Governance meeting, Ohio State University, Penn State
University, Southern Methodist University, University of North Carolina at Chapel Hill Tax Sym-
posium, University of Texas at San Antonio.
2004
Association of Financial Economists (AFE) annual meeting, AREUEA annual meeting, Financial
Management Association (FMA) annual meeting, NBER Summer Institute: Corporate Governance
Workshop, College of William and Mary.
2003
AFA annual meeting, AREUEA/AFA joint session at annual meeting, University of British Columbia,
University of Delaware Corporate Governance Symposium, University of Minnesota, University of
North Carolina at Chapel Hill, WFA annual meeting.
2002
Babson College, Oklahoma State University, University of Oklahoma, Real Estate Research Confer-
4
2011 ETI Rate Case 5-38
Exhibit JCH-1
2011 TX Rate Case
Page 5 of 7
ence (Vail, CO), University of Southern California.
2001
Arizona State University, University of Oregon.
2000
Dartmouth Center for Corporate Governance/Journal of Financial Economics (JFE) Conference
on Contemporary Governance Issues, Marquette University, NYU-Columbia Joint Seminar, South-
ern Methodist University, University of Illinois at Urbana-Champaign, University of Texas at Austin.
1999
AFA annual meeting, Harvard Business School/JFE Conference on Complementary Research Method-
ologies.
1998
AFA annual meeting, FMA annual meeting, University of Alberta, University of Florida, Georgia
State University, University of Michigan Ann Arbor, New York University, University of North Car-
olina Chapel Hill, Penn State University, Rice University, Southern Methodist University, Stanford
University, and Tulane University.
1997
FMA annual meeting.
Other Participation in Academic Conferences
Discussant
AFA annual meeting, 2002, 2009, 2010.
AFA / AFE joint session at annual meeting, 2003.
AFE annual meeting, 1999, 2007.
AREUEA annual meeting, 1999, 2000, 2004, 2007, 2008.
AREUEA mid-year meeting, 2009, 2010.
Conference, Financial Economics and Accounting, 1999.
Financial Research Association, 2010.
FMA annual meeting, 1999, 2002, 2003, 2004, 2006.
FMA annual meeting – Tutorial on empirical methodology, 2009.
FMA annual meeting – Panel discussion, 2008.
Mitsui Symposium at the University of Michigan, 2005.
Real Estate Research Institute Conference, 2011.
Texas Finance Festival, 2000, 2007.
WFA annual meeting, 2001, 2010, 2011.
Session Chair
AREUEA annual meeting, 2010.
AREUEA mid-year meeting, 2009.
FMA annual meeting, 2004, 2005.
WFA annual meeting, 2006, 2010.
Teaching Experience
The University of Texas at Austin
Current PhD Course: Empirical Corporate Finance. Doctoral course in research methodology and
5
2011 ETI Rate Case 5-39
Exhibit JCH-1
2011 TX Rate Case
Page 6 of 7
topics.
Current MBA courses: Real Estate Markets. Elective in real estate asset and capital markets. Fi-
nancial Management. Core MBA course, Houston MBA program.
Current BBA course: Real Estate Finance and Syndication. Elective in real estate capital mar-
kets.
Previous courses: Financial Management. Core MBA course, also taught in UT’s Executive MBA
and Professional MBA programs. Real Estate Analysis. MBA elective in real estate debt markets.
Seminar in Real Estate Finance. MBA elective in real estate equity markets. Business Finance.
Undergraduate required course.
Teaching honors and awards: Twice voted the “Outstanding Core Instructor” by graduating MBA
classes. Named to the Honor Roll for teaching for both the MBA and Executive MBA programs.
New York University
Taught Corporate Finance and Corporate Finance Topics. MBA elective and undergraduate elec-
tive, respectively.
Honors and Awards
Best Paper Award, Indian School of Business Summer Research Conference, 2011.
Outstanding Editorial Board Member, Real Estate Economics, 2010.
Post Doctoral Award, Weimer School of Advanced Studies in Real Estate and Land Economics,
Homer Hoyt Institute, 2010.
Real Estate Research Institute (RERI) Grant Recipient (with Alan Crane), 2007.
RERI Grant Recipient (with Tobias M¨ uhlhofer and Sheridan Titman), 2006.
CBA Foundation Research Excellence Award for Assistant Professors, 2006. (Finance Department
nominee, 2003, 2005.)
Finance Department nominee for Assistant Professor Teaching Award, 2003, 2004.
University Preemptive Fellowship, UT-Austin, 1993-1995.
University Continuing Fellowship, UT-Austin, 1995-1997.
Austin Mortgage Bankers Association Scholarship, 1995.
Lola Wright Foundation Scholarship, 1995-1997.
Non-Academic Experience
Consulting practice, Austin, Texas.
Expert witness and financial consulting. 2007 to present
Provided expert witness testimony and served as a consulting expert. Retained as expert witness in
multiple cases involving real estate transactions, valuation, contracting issues and market conditions.
Experience includes depositions and testimony on multiple occasions. Retained as expert witness for
several cases regarding incentive compensation for regulated utilities. Retained as consulting expert
by multiple clients for matters involving corporate governance, valuation, and mortgage issues (com-
mercial and subprime). Deposed in matter before Superior Court of the State of California (trial
pending). Provided (written and oral) testimony and was deposed on behalf of Entergy Louisiana
LLC (Docket No. U-20925), 2008. Provided (written and oral) testimony on behalf of Entergy Gulf
States, Inc. (Docket No. 34800), 2008. Provided written testimony on behalf of Entergy Arkansas,
Inc. (Docket No. 09-084-U), 2009. Provided written testimony on behalf of Entergy Texas, Inc.
(Docket No. 37744), 2010.
6
2011 ETI Rate Case 5-40
Exhibit JCH-1
2011 TX Rate Case
Page 7 of 7
Hewitt Associates, The Woodlands, Texas.
Benefits Consultant. 1991 to 1993
Consulted with clients on administration and ongoing design of defined contribution retirement
plans. Earned Certified Employee Benefits Specialist (CEBS) designation.
Lola Wright Foundation, Austin, Texas.
Investment Performance Consultant. 1995 to 1997
While in graduate school, analyzed performance of foundation’s investment managers.
References
Furnished upon request.
7
2011 ETI Rate Case 5-41
This page has been intentionally left blank.
2011 ETI Rate Case 5-42
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 39896
ETI 2011 Rate Case
ETI EXHIBIT NO. 53
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 39896
APPLICATION OF ENTERGY §
TEXAS, INC. FOR AUTHORITY TO § BEFORE THE
CHANGE RATES, RECONCILE § STATE OFFICE OF
FUEL COSTS, AND OBTAIN § ADMINISTRATIVE HEARINGS
DEFERRED ACCOUNTING §
TREATMENT §
REBUTTAL TESTIMONY
OF
JAY C. HARTZELL, Ph.D.
ON BEHALF OF
ENTERGY TEXAS, INC.
APRIL 2012
1
ENTERGY TEXAS, INC.
REBUTTAL TESTIMONY OF JAY C. HARTZELL, Ph.D.
DOCKET NO. 39896
TABLE OF CONTENTS
Page
I.  Introduction and Qualifications 1
II.  Purpose of Rebuttal Testimony 1
III.  Response to Mr. Garrett’s Policy Arguments Opposing Inclusion of
“Financially” Related Incentive Compensation in Rates 2
IV.  Response to Mr. Pollock’s and Ms. Givens' Policy Arguments
Opposing Inclusion of “Financially” Related Incentive Compensation
in Rates 13
V.  Conclusion 15
2
Entergy Texas, Inc. Page 1 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 I. INTRODUCTION AND QUALIFICATIONS
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Jay C. Hartzell. I am the Chair of the Finance Department,
4 Professor of Finance, and the Allied Bancshares Centennial Fellow at the
5 McCombs School of Business at the University of Texas at Austin. My
6 business address is Department of Finance, The University of Texas at
7 Austin, 1 University Station B6600, Austin, Texas 78712.
8
9 Q. DID YOU PREVIOUSLY FILE DIRECT TESTIMONY ON BEHALF OF
10 ENTERGY TEXAS, INC. (“ETI” OR “THE COMPANY”) IN THIS
11 PROCEEDING?
12 A. Yes, I did.
13
14 II. PURPOSE OF REBUTTAL TESTIMONY
15 Q. WHAT IS THE PURPOSE OF YOUR REBUTTAL TESTIMONY?
16 A. My Rebuttal Testimony addresses certain arguments raised by Cities
17 witness Garrett, by Staff witness Givens, and by TIEC witness Pollock in
18 opposition to inclusion in rates of what has been termed “financially”
19 related incentive compensation.
3
Entergy Texas, Inc. Page 2 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 III. RESPONSE TO MR. GARRETT’S POLICY ARGUMENTS
2 OPPOSING INCLUSION OF “FINANCIALLY” RELATED
3 INCENTIVE COMPENSATION IN RATES
4 Q. WHAT PORTIONS OF MR. GARRETT’S TESTIMONY ARE YOU
5 ADDRESSING?
6 A. Mr. Garrett makes several arguments as to why “financially” based
7 incentive compensation should be excluded from rates. Specifically, he
8 argues that:
9 1) Payment is uncertain.
10 2) Incentive plans tied to company earnings performance are held in
11 general disfavor because many factors that significantly impact
12 earnings are outside the control of most company employees and
13 have limited value to customers.
14 3) Earnings-based incentive plans can discourage conservation.
15 4) The utility and its stockholders assume none of the financial risks
16 associated with financially based incentive payments.
17 5) Incentive payments based on financial performance measures
18 should be made out of increased earnings.
19 6) Financially based incentive payments embedded in rates shelter
20 the utility against the risk of earnings erosion through attrition.
21 Mr. Garrett goes on to argue that financial incentives differ from
22 operational incentives because ratepayers have no stake in an incentive
23 plan design based on financial performance measures, while they do have
24 a stake in such a plan to the extent it is based on operational performance
4
Entergy Texas, Inc. Page 3 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 measures. There are logical and theoretical problems with these
2 arguments, as I discuss below. Company witness Kevin G. Gardner also
3 addresses the flaws in Mr. Garrett’s analysis.
4
5 Q. PLEASE ADDRESS MR. GARRETT’S ARGUMENT THAT FUTURE
6 PAYMENT OF FINANCIALLY BASED INCENTIVE COMPENSATION IS
7 UNCERTAIN.
8 A. It is true that payment of incentive compensation in the future is designed
9 to be uncertain. Indeed, this is a key aspect of the effectiveness of
10 incentive compensation, because the risk associated with the level of
11 future compensation provides incentives for positive employee
12 performance. However, this uncertainty does not imply that such incentive
13 compensation is an unreasonable, unnecessary, or non-recurring
14 business expense. If Mr. Garrett’s argument were valid, no incentive
15 compensation, whether it is financially or operationally based, would be a
16 candidate for inclusion in rates, which is a position already considered and
17 rejected by the Commission.1 At some level, many future costs of doing
18 business are uncertain at the time rates are set. I understand that by
19 using a “test year,” the Commission has a sample data point that, despite
1
See Application of Oncor Electric Delivery Company for Authority to Change Rates, Docket
No. 35717, Proposal for Decision at 100 (Jun 2, 2009) (stating that, despite the fact that
incentive compensation plans are conditional by nature, the Commission has allowed
recovery based on operational measures) and Order on Rehearing Findings of Fact 91-93
and Ordering Paragraph 1 (Nov. 30, 2009) (adopting the PFD to the degree consistent with
the order on rehearing).
5
Entergy Texas, Inc. Page 4 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 this inherent level of uncertainty, becomes the starting point for setting
2 rates. ETI’s incentive compensation plan design provides the potential for
3 payment of incentive compensation at varying levels dependent on the
4 degree of financial success. This potential variation is consistent with the
5 use of the test-year level of incentive compensation payments as the basis
6 for setting rates.
7
8 Q. WHAT IS YOUR RESPONSE TO MR. GARRETT’S POSITION THAT
9 INCENTIVE PLANS BASED ON COMPANY EARNINGS ARE HELD IN
10 GENERAL DISFAVOR BECAUSE MANY FACTORS THAT
11 SIGNIFICANTLY IMPACT EARNINGS ARE OUTSIDE THE CONTROL
12 OF MOST COMPANY EMPLOYEES AND HAVE LIMITED VALUE TO
13 CUSTOMERS?
14 A. Here, Mr. Garrett uses examples of “good luck” to argue that because
15 random chance can influence whether employees make targets or not,
16 this possibility somehow leads to the conclusion that such compensation
17 plans are held in disfavor. Mr. Garrett, however, conveniently ignores the
18 fact that the luck might be bad – e.g., an unseasonably mild summer might
19 weaken the firm’s financial performance and make it less likely that the
20 firm hits some financial targets. Moreover, the impact of such events can
21 also affect the level of performance on operational measures such as
22 reliability, such that Mr. Garrett’s argument raises no meaningful
6
Entergy Texas, Inc. Page 5 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 distinction from the types of incentive payments that the Commission
2 currently allows in rates.
3 The effect of random chance – both positive and negative
4 surprises – is why nearly every overall compensation package provides
5 some component of safe pay, such as salary, instead of consisting of only
6 incentive-based pay. An incentive-only pay package would be too risky
7 from the employee’s perspective and too expensive from the firm’s
8 perspective due to this greater risk. A balanced approach, however, that
9 includes some incentive compensation, adds the possibility of a reward to
10 the negative of risk. Moreover, that possibility of reward motivates
11 employees to take actions that are in the shareholders’ and ratepayers’
12 best interests.
13 The uncertainty of payment of a portion of their compensation
14 provides incentives for employees to take actions that are in the best
15 interest of shareholders and ratepayers alike. The nature of the workplace
16 is such that it is impossible to perfectly observe and verify the employees’
17 actions. Instead, one must rely on signals or indications. These signals or
18 indications will include some element of luck or chance. Ultimately, by
19 properly balancing such incentive compensation with fixed salaries, all
20 parties can be better off – employees, shareholders, and customers.
7
Entergy Texas, Inc. Page 6 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 Q. WHAT IS YOUR RESPONSE TO MR. GARRETT’S CONTENTION THAT
2 EARNINGS-BASED INCENTIVE PLANS CAN DISCOURAGE
3 CONSERVATION?
4 A. Mr. Garrett hypothesizes that an earnings-based performance target will
5 improperly motivate employees to disregard beneficial programs such as
6 demand side management, if they perceive that such programs may
7 depress earnings. Mr. Garrett offers no evidence that any such incentive
8 is created by ETI’s incentive plan. Moreover, to the extent that an
9 incentive plan encourages the attraction of incremental customers – such
10 as in connection with an economic development program – it may have
11 the positive result of spreading the Company’s fixed costs among a larger
12 customer base, to the benefit of all customers. More fundamentally, an
13 appropriate balance of performance incentives in the incentive plan design
14 will avoid the result hypothesized. For example, when an incentive plan
15 design balances both earnings targets and cost control performance
16 through budget and process efficiency targets, the design should lead
17 managers to reduce costs, which in the long run will directly benefit
18 customers. At the same time, including performance targets related to
19 reliable service and customer satisfaction helps ensure that cost-cutting
20 does not erode customer service.
8
Entergy Texas, Inc. Page 7 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 Q. IS MR. GARRETT CORRECT THAT THE UTILITY AND ITS
2 STOCKHOLDERS ASSUME NONE OF THE FINANCIAL RISKS
3 ASSOCIATED WITH INCENTIVE PAYMENTS?
4 A. Based on my understanding of the ratemaking process, this statement is
5 false. If the exact level of incentive compensation for every year was
6 included in rates in that year, then it might be true. However, by using a
7 test year and setting the appropriate incentive compensation level based
8 on that year’s data, an expected level of incentive compensation is
9 included in future rates. The utility and shareholders still face financial risk
10 or variation due to fluctuations around that expected level. If incentive
11 compensation is above the amount put in rates, shareholders of the firm
12 will pay that extra amount.
13 In addition, Mr. Garrett’s claim here misses the whole point of
14 incentive compensation. The reason incentive compensation is effective
15 is that it puts a portion of the employees’ pay at risk. The goal is not to put
16 more risk on the shareholders – they are already bearing the risk of the
17 employees’ actions that affect the firms’ profitability. By exposing
18 employees’ pay to risk or variation, employees have an increased
19 incentive to take actions that are in both shareholders’ and ratepayers’
20 best interests.
9
Entergy Texas, Inc. Page 8 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 Q. IS THERE ANY MERIT TO MR. GARRETT’S CLAIM THAT INCENTIVE
2 PAYMENTS BASED ON FINANCIAL PERFORMANCE MEASURES
3 SHOULD BE MADE OUT OF INCREASED EARNINGS?
4 A. I do not understand Mr. Garrett’s claim or objection here. The test year
5 provides a measure of “expected” or “normal” compensation, including
6 both salaries and reasonable or customary incentive compensation. It is
7 this expected level that is recovered through rates, and thus, shareholders
8 do indeed bear the cost of any additional – or, better than expected –
9 compensation. Thus, what Mr. Garrett claims should happen is exactly
10 what does happen; shareholders pay for compensation that is greater than
11 expectations out of increased earnings.
12
13 Q. IS MR. GARRETT’S VIEW CORRECT THAT INCENTIVE PAYMENTS
14 EMBEDDED IN RATES SHELTER THE UTILITY AGAINST THE RISK OF
15 EARNINGS EROSION THROUGH ATTRITION?
16 A. No. Including a representative level of incentive compensation in rates
17 does not act as a typical financial hedge, unlike the characterization put
18 forth by Mr. Garrett. Hedges act as insurance and pay off more if the
19 firm’s performance weakens. Recovering incentive compensation through
20 rates would provide a level cash flow to the utility, holding revenues
21 constant. If the firm’s performance weakens due to shocks to its cost
22 structure, then this level cash flow would indeed improve its financial
23 stability, but no more so than other cost components of the rates in place.
10
Entergy Texas, Inc. Page 9 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 However, if the performance weakens due to a drop in revenues (for
2 example, due to a drop in electricity consumption), then the cash flow
3 traced to the inclusion of incentive compensation in rates would drop as
4 well (because it is part of the costs that go into establishing the per-unit
5 price). Even if the additional cash flow improves the financial health of the
6 utility, however, a financially healthy utility is in the customers’ best
7 interest. As I pointed out in my Direct Testimony, a utility that is financially
8 unhealthy would likely incur greater costs in the future that would be borne
9 by customers.
10 This last point brings up another problem with Mr. Garrett’s
11 testimony. He states:
12 When incentive compensation payments are based on
13 financial performance measures, the compensation
14 agreement between shareholders and employees could be
15 loosely stated in this manner: “if you increase shareholder
16 earnings, we will pay you a bonus.” The intended
17 beneficiaries to this agreement are the shareholders and the
18 employees. Ratepayers have no stake in this agreement;
19 therefore, they should bear none of the costs that result from
20 such an agreement. If, instead, the agreement were stated
21 in this manner: “if you will help increase reliability and quality
22 of service to the customers, and reduce fuel and purchased
23 power costs, we will pay you a bonus,” then, ratepayers
24 would have a stake in the agreement, and could share in a
25 portion of the costs. (See page 39.)
26 Mr. Garrett’s statement that ratepayers have no stake in the first
27 agreement he references is false in my opinion. Ratepayers are likely to
28 benefit from a financially healthy utility for the many reasons discussed in
29 my Direct Testimony. In addition, a well-balanced incentive plan that
11
Entergy Texas, Inc. Page 10 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 rewards employees based on operational measures in addition to financial
2 measures will help ensure that improvements in shareholders’ welfare do
3 not come at the expense of ratepayers’ welfare.
4
5 Q. IS MR. GARRETT’S STATEMENT THAT RATEPAYERS HAVE NO
6 STAKE IN INCENTIVE COMPENSATION AGREEMENTS BASED ON
7 FINANCIAL PERFORMANCE MEASURES LOGICAL AND CONSISTENT
8 WITH HIS OTHER STATEMENTS?
9 A. No. In addition to the benefits that ratepayers experience from a
10 financially healthy utility (as discussed in my Direct Testimony), perhaps
11 the easiest way to see the error in Mr. Garrett’s argument that ratepayers
12 have no stake in such incentive compensation plans is to consider an
13 incentive plan that motivates employees to achieve increased efficiencies
14 or control costs. Because of the regulatory process, the benefits of any
15 cost controls would be passed along to ratepayers through lower rates in
16 the future. Thus, it seems obvious that it is in the ratepayers’ interests that
17 the utility implements a fair and reasonable incentive compensation plan
18 that motivates employees to control costs.
19 Mr. Garrett admits this point on page 31 of his testimony, where he
20 states: “To the contrary, incentive plans that motivate employees to
21 achieve increased efficiencies (i.e., cost control) should be encouraged.”
22 He goes on to argue that because the utility retains such cost savings
23 between rate cases, the utility should pay for the incentive compensation
12
Entergy Texas, Inc. Page 11 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 rather than the ratepayers. Based on this discussion, it is clear that
2 Mr. Garrett understands that ratepayers ultimately benefit from incentive
3 compensation plans that lead to greater cost control, via the regulatory
4 process. Thus, Mr. Garrett contradicts his later statement on page 39 that
5 ratepayers have no stake in these types of agreements.
6
7 Q. IN ADDITION TO THESE INTERNAL INCONSISTENCIES, DOES MR.
8 GARRETT’S POSITION ALSO CONTRADICT THOSE OF MR.
9 POLLOCK AND MS. GIVENS?
10 A. Yes. Mr. Pollock and Ms. Givens do not object to the inclusion of
11 compensation based on cost controls. In fact, Mr. Pollock acknowledges
12 in his deposition that compensation based on cost controls will tend to
13 benefit ratepayers.2 In contrast, Mr. Garrett includes compensation based
14 on cost controls as financially-based, and then argues that it should be
15 excluded, in spite of his admission that it benefits ratepayers and should
16 be encouraged.
2
See pages 39-40 of Mr. Pollock’s deposition, dated April 9, 2012.
13
Entergy Texas, Inc. Page 12 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 Q. CAN YOU GIVE A SIMPLE EXAMPLE TO ILLUSTRATE THE BENEFIT
2 TO RATEPAYERS OF COST CONTROLS AS PART OF THE
3 REGULATORY PROCESS?
4 A. Yes. Consider a simple example where, due to an incentive
5 compensation plan that rewards cost controls, an employee comes up
6 with an idea that reduces the cost of delivering service by $1 per year, in
7 perpetuity. In order to convert this stream of cost savings into a value
8 today, one needs to use an interest (or discount) rate that captures
9 ratepayers’ and shareholders’ preferences for cash today relative to cash
10 in the future. To use round but plausible numbers, consider the case
11 where ratepayers and shareholders are willing to accept a 10 percent
12 return on their investments. In this case, the $1 annual cost saving would
13 generate $10 of value or wealth (calculated as $10 = $1 / 0.10).3
14 Next, assume that the time between the cost savings and the next
15 rate case is three years. In this example, shareholders receive the benefit
16 of the first three years of cost savings, while ratepayers receive the
17 savings for year four and beyond. Using the 10 percent discount rate, the
18 value of the cost savings that is captured by the shareholders is about
19 $2.49, while the remaining $7.51 accrues to the ratepayers.4 Thus, about
20 25 percent of the value of cost savings is passed to the shareholders,
3
Intuitively, this is the value because one could invest $10 at a 10 percent rate of return and
generate the equivalent $1 per year, forever.
4
This is calculated as 1/1.1 + 1/(1.1^2) + 1/(1.1^3) = 2.49, and 10 – 2.49 = 7.51.
14
Entergy Texas, Inc. Page 13 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 while 75 percent goes to the ratepayers. Clearly, the ratepayers have a
2 stake in the agreement that provided the employee with the incentive to
3 control costs. In fact, in this scenario, the ratepayers’ stake is even more
4 significant than that of the shareholders.
5
6 IV. RESPONSE TO MR. POLLOCK’S AND MS. GIVENS’
7 POLICY ARGUMENTS OPPOSING INCLUSION OF
8 “FINANCIALLY” RELATED INCENTIVE
9 COMPENSATION IN RATES
10 Q. WHAT PORTIONS OF MR. POLLOCK’S AND MS. GIVENS’ TESTIMONY
11 ARE YOU ADDRESSING?
12 A. Mr. Pollock and Ms. Givens both discuss incentive compensation, and
13 assert that compensation expense related to achieving financial objectives
14 should be disallowed.
15
16 Q. DO YOU AGREE WITH MR. POLLOCK’S STATEMENT THAT
17 INCENTIVE COMPENSATION BASED ON ACHIEVING CERTAIN
18 FINANCIAL GOALS OF ENTERGY SHOULD BE DISALLOWED ON THE
19 BASIS THAT IT BENEFITS ONLY SHAREHOLDERS NOT
20 CUSTOMERS?
21 A. No. Mr. Pollock makes this statement on pages 41-42 of his testimony.
22 As discussed earlier in this Rebuttal Testimony and in my Direct
23 Testimony, there are several reasons why ratepayers benefit from a
24 financially healthy utility. Incentive compensation based on financial
15
Entergy Texas, Inc. Page 14 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 measures is an important tool used to promote financial health, which in
2 turn tends to benefit ratepayers.
3
4 Q. DOES MR. POLLOCK OFFER ANY ADDITIONAL SUPPORT FOR HIS
5 CLAIM THAT INCENTIVE COMPENSATION EXPENSE LINKED TO
6 FINANCIAL PERFORMANCE SHOULD BE EXCLUDED?
7 A. Beyond his assertion that ratepayers do not benefit from a financially
8 healthy utility or from cost controls, Mr. Pollock’s recommendation appears
9 to be based solely on past precedent. On page 44, in response to the
10 question, “What is the basis for your recommendation?” he states, “My
11 recommendation is consistent with past precedent,” and goes on to
12 discuss previous Commission findings. He does not present additional
13 analysis of his own in support of his recommendation.
14
15 Q. DOES MS. GIVENS OFFER ANY ADDITIONAL SUPPORT FOR HER
16 CLAIM THAT INCENTIVE COMPENSATION EXPENSE LINKED TO
17 FINANCIAL PERFORMANCE SHOULD BE EXCLUDED?
18 A. Like Mr. Pollock, Ms. Givens’ recommendation appears to be based solely
19 on past precedent. She discusses this history on pages 16-18 of her
20 testimony, but she does not present additional analysis of her own in
21 support of her recommendation.
16
Entergy Texas, Inc. Page 15 of 15
Rebuttal Testimony of Jay C. Hartzell, Ph.D.
Docket No. 39896
1 V. CONCLUSION
2 Q. DOES THIS CONCLUDE YOUR REBUTTAL TESTIMONY?
3 A. Yes.
17
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 40295
ETI Exhibit No. 12
SOAH DOCKET NO. XXX-XX-XXXX
PUCT DOCKET NO. 40295
APPLICATION OF ENTERGY § BEFORE THE STATE OFFICE
TEXAS, INC. FOR RATE CASE § OF
EXPENSES PERTAINING TO § ADMINISTRATIVE HEARINGS
PUC DOCKET NO. 39896 §
REBUITAL TESTIMONY
--
~
,.....,
~)
,..._
(::..,..,....
-
.... ~
l
t f\
"'',. ' ..-".(')
..."
~
\
OF '.,
,. ~
~
()'\
0
STEPHEN F. MORRIS
ON BEHALF OF
ENTERGY TEXAS, INC.
NOVEMBER 15, 2012
(
ENTERGY TEXAS, INC.
REBUTTAL TESTIMONY OF
STEPHEN F. MORRIS
PUCT DOCKET NO. 40295
TABLE OF CONTENTS
I. INTRODUCTION & PURPOSE 1
11. REBUTTAL OF PROPOSED DlSALLOWANCES 1
EXHIBITS
Exhibit SFM-R-1 Open Meeting Excerpts Regarding Recovery of
Incentive Compensation
Exhibit SFM-R-2 Resume of Gerald Tucker
Exhibit SFM-R-3 ETl's Response to Staff RFI 13-7
Entergy Texas, Inc. Page 1of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 I. INTRODUCTION & PURPOSE
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Stephen F. Morris. My business address is 8310 N. Capital of
4 Texas Highway, Suite 490, Austin, Texas 78731.
5
6 Q. ARE YOU THE SAME STEPHEN F. MORRIS WHO FILED DIRECT AND
7 SUPPLEMENTAL DIRECT TESTIMONY IN DOCKET NO. 39896 AND IN
8 THIS DOCKET ON BEHALF OF ENTERGY TEXAS, INC. ("ETI" OR "THE
9 COMPANY")?
10 A. Yes, I am.
11
12 Q. WHAT IS THE PURPOSE OF THIS REBUTIAL TESTIMONY?
13 A. This rebuttal testimony addresses certain aspects of the direct testimony
14 of Office of Public Utility Counsel ("OPUC") witness Nathan A. Benedict
15 and the "recommendations" of the Staff of the Public Utility Commission of
16 Texas ("Staff'), OPUC, and the State of Texas' agencies and institutions
17 of higher education ("State Agencies").
18
19 II. REBUTIAL OF PROPOSED DISALLOWANCES
20 Q. HAVE CERTAIN PARTIES RECOMMENDED THAT RATE CASE
21 EXPENSES ASSOCIATED WITH ETl'S REQUEST TO RECOVER
22 FINANCIAL-BASED INCENTIVE COMPENSATION BE DISALLOWED?
23 A Yes.
Entergy Texas, Inc. Page 2of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 Q. WHAT RATIONALE IS PROVIDED BY THE PARTIES PROPOSING
2 SUCH A DISALLOWANCE?
3 A. Staff did not provide a rationaie. 1 OPUC and State Agencies both contend
4 rate case expenses associated with attempts to recover financial-based
5 incentive compensation should be disallowed on the grounds that long-
6 standing Commission precedent prohibits the recovery of such costs. 2
7
8 Q. DO YOU AGREE WITH THIS RATIONALE OR THE PROPOSED
9 DISALLOWANCE?
10 A No, I do not. The Commission has not foreclosed the possibility of
11 recovering any costs associated with what has been termed "financial-
12 based" incentive compensation or prohibited utilities from seeking such
13 costs.
14 In fact, the Commission approved ETl's request in Docket
15 No. 39896 to recover costs ass.ociated with incentive compensation tied to
16 cost controls, 3 which have been grouped with financial-based incentive
17 compensation in several prior cases. 4 ETl's recovery of these costs was
18 supported by rate case expenses related to the testimony and exhibits of
Commission Staff's Recommendation at 1.
2
Direct Testimony of Nathan A Benedict {OPUC) at 7-8; State Agencies' Recommendations
at4.
3
Application of Entergy Texas, Inc. for Authority to Change Rates, Reconcile Fuel Costs, and
Obtain Deferred Accounting Treatment, Docket No. 39896, Final Order at 5.
4
See e.g., Application of AEP Texas Central Company for Authority to Change Rates, Docket
No. 28840, Proposal for Decision at 93 and Final Order at 35 (Finding of Fact 167).
Entergy Texas, Inc. Page 3of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 Dr. Jay Hartzell5 and the efforts of outside counsel. This result highlights
2 not only the reasonableness of litigating this issue, but also the continuing
3 evolution of how various types of incentive compensation are
4 characterized and categorized.
5 Moreover, the notion that the Commission has prohibited utilities
6 from seeking recovery of costs associated with financial-based incentive
7 compensation is belied by the fact that other utilities routinely seek
8 recovery of such costs. 6 Thus, it is incorrect to suggest that the Company
9 was somehow forewarned against incurring rate case expenses in pursuit
10 of costs associated with financial-based incentive compensation.
11 Finally, in Open Meeting discussions, Commissioners have
12 expressed some concern with the Commission's historical approach to the
13 recovery of incentive compensation and intimated that the recovery of
14 such costs may tum on a "properly organized and evidenced" case on the
Direct Testimony of Dr. Jay C. Hartzell at 11 and 24 (though nearly an of Dr. Hartzeil's
5
testimony addresses the benefits of cost control-based incentive compensation in tandem
with other types of incentive compensation).
6
See e.g., Application of Southwestern Electric Power Company for Authority to Change Rates
and Reconcile Fuel Costs, Docket No. 40443, Direct Testimony of Andrew R. Carlin at 5;
Application of El Paso Electric Company to Change Rates, to Reconcile Fuel Costs, to
Establish Formula-Based Fuel Factors, and to Establish an Energy Efficiency Cost Recovery
Factor, Docket No. 37690, Direct Testimony of Michael D. Feuerbacher at 5, Order (July 30,
201 O); Application of Southwestern Electric Power Company for Authority to Change Rates,
Docket No. 37364, Direct Testimony of David A Jolley at 13-30, Order (Apr. 16, 2010};
Application of Southwestern Public Service Company Authority to Change Rates, to
Reconcile Fuel and Purchased Power Costs for 2006 and 2007 and to Provide a Credit for
Fuel Cost Savings, Docket No. 35763, Direct Testimony of Marvin E. McDaniel, Jr. at 12,
Order (June 2, 2009); Application of Oncor Electric Delivery Company, LLC for Authority to
Change Rates, Docket No. 35717, Direct Testimony of James A Greer at 43-44, Final Order
(Aug. 31, 2009); Application of AEP Texas Central Company for Authority to Change Rates,
Docket No. 33309, Direct Testimony of David A Jolley at 12, Order (Dec. 13, 2007).
5
Entergy Texas, !nc. Page 4of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 issue.7 Accordingly, in Docket No. 39896, it was reasonable for ETI to
2 attempt to organize and present evidence regarding the benefits of its
3 incentive compensation programs in a manner that would result in
4 Commission approval of such costs.
5
6 a. HAS OPUC RECOMMENDED OTHER DISALLOWANCES TO ETl'S
7 RATE CASE EXPENSE REQUEST BASED ON THE THEORY THAT ETI
8 UNREASONABLY INCURRED COSTS LITIGATING AN ISSUE?
9 A. Yes. OPUC recommended that the Commission disallow rate case
10 expenses associated with ETl's request for: (1) a post-test year
11 adjustment ("PTYA") to its MSS-2 (transmission equalization) expense,
12 based on the theory that ETl's position was contrary to the established
13 "known and measurable" standard for PTYAs; and (2) a purchased
14 capacity rider, due to the existence of a related rulemaking. 8
15
16 a. DO YOU AGREE WITH OPUC'S RECOMMENDED DISALLOWANCE OF
17 RATE CASE EXPENSES ASSOCIATED WITH ETl'S PROPOSED PTYA
18 TO !TS TEST YEAR MSS-2 EXPENSE?
19 A. No, I do not OPUC's disallowance is based 011 a flawed and unworkable
20 premise: that a party that fails to persuade the Commission that a
21 particular standard of recovery has been met (e.g., "known and
7
See Exhibit SFM-R-1.
6
Direct Testimony of Nathan A. Benedict (OPUC) at 8-9.
Entergy Texas, Inc. Page 5 of 14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 measureable" or "reasonable and necessary") has necessarily and
2 unreasonably taken a position contrary to established precedent.
3 ET! did not incur rate case expenses in pursuit of a position
4 contrary to the well-established "known and measurable" standard for
5 PTYAs. Rather, the Commission disagreed that the evidence put forth by
6 ET! met that standard. 9 This is a very important distinction. Finding that
7 evidence put forth by a utility did not meet an established standard does
8 not equate to a finding that the utility unreasonably contested the
9 applicability of such standard or was unreasonable in contending that such
iO standard had been met. Despite good faith arguments that all requested
11 costs are "reasonable and necessary," it is unusual for a Texas utility to
12 recover 100% of its Operations & Maintenance or Administrative &
13 General costs increases requested in base rate cases. This does not
14 mean, as OPUC's position implies, that every utility that has ever filed a
15 base rate case with the Commission has taken a position contrary to
16 settled precedent.
17 111 addition, ETI was not alone in its view that an upward PTYA to
18 the Company's MSS-2 expense would be reasonable. The direct
19 testimonies of Cities witness Dennis W. Goins and TIEC witness Jeffry
20 Pollock each addressed the reasonableness of positive PTYAs to ETl's
9
Final Order at 20.
7
Entergy Texas, Inc. Page6of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 test year MSS-2 expense. 10 The fact that the Commission ultimately
2 rejected these adjustments does not suggest that ETI or any other party
3 took an unreasonable position contrary to Commission precedent.
4 Accordingly, OPUC's recommendation to disallow rate case expenses
5 related to ETl's request for an MSS-2 PTYA should be rejected.
6
7 Q. DO YOU AGREE WITH OPUC'S RECOMMENDED D!SALLOWANCE OF
8 RATE CASE EXPENSES ASSOCIATED WITH ETl'S PROPOSED
9 PURCHASED CAPACITY RIDER?
10 A. No, I do not The fact that the Commission has opened a rulemaking
11 related to purchased capacity riders does not suggest that ETI was
12 unreasonable to request a purchase capacity rider through its rate filing.
13 Project No. 39246 was initiated by the Commission on March 10, 2011. At
14 the time ETI filed its rate application, the Commission had taken no action
15 and there had been no filings in Project No. 39246 for over 4 months and
16 there was no activity whatsoever in the Project from July 11, 2011 through
17 September 28, 2012 (more than 14 months). In their December 19, 2011
18 responses to request for briefing on the issue of whether a purchased
19 capacity rider should be considered in this docket, both Texas Industrial
20 Energy Consumers and State Agencies took the position that there was
10
Docket No. 39896, Direct Testimony of Dennis W. Goins at 19-22 (discussing a post-test year
adjustment from $1.84 million to $4.1 million) and Direct Testimony of Jeffry Pollock at 32-33
(discussing a posHest year adjustment to $2.7 mil!ion).
Entergy Texas, Inc. Page 7 of 14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 no legal impediment to doing so. 11 OPUC filed no response. Staff
2 indicated that there was no legal prohibition against considering ETl's
3 request, but noted that the Commission "may wish to use th[e] pending
4 rulemaking project to develop a general policy regarding purchased-power
5 cost recovery mechanisms prior to evaluating any utility-specific
12
6 requests." These positions clearly argue against OPUC's harsh after-
7 the-fact request for disallowance of these costs.
8
9 Q. WHAT IS YOUR REACTION TO OPUC'S GLOBAL RECOMMENDATION
10 TO DISALLOW BETWEEN 14.5% ($1.3 MILLION) AND 73.6% ($6.4
11 . MILLION) OF ETl'S REQUESTED RATE CASE EXPENSES?
12 A. OPUC's recoG:endation should be rejected. OPU~ rationale for
13 disallowing 142o/o of ETl's rate case expenses is that 14}·% of ETl's initial
14 rate request is comprised of costs that, according to OPUC, ETI should
15 not have pursued in the first instance. 13 For the reasons explained above,
16 ETI was not unreasonable in pursuing recovery of the costs identified by
17 OPUC. In any event, the methodology underlying OPUC's proposed
18 disallowance is flawed because the ratio of the underlying costs OPUC
19 identifies relative to ETl's overall request does not correspond to the
20 amount of rate case expenses incurred to litigate such issues. In lieu of
21 identifying the level of rate case expenses actually related to such issues
11
Texas Industrial Energy Consumers' Response to Order Requesting Briefing on Threshold
Legal/Policy Issues at 2; State Agencies' Brief on Threshold Legal/Policy Issues at 2.
12
Commission Staffs Brief on Threshold Legal and Policy Issues at 1.
13
DirectTestimony of Nathan A. Benedict (OPUC) at 10-11.
Entergy Texas, Inc. Page 8of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 (i.e., the amount it was 1..mreasonable to incur under OPUC's theory),
2 OPUC has arbitrarily tied its proposed disa!lowance to the level of the
3 underlying costs relative to ETl's overall request.
4 OPUC's rationale for disallowing 73.6% of ETl's rate case
5 expenses is equally simplistic and contrary to Commission precedent. In
6 essence, OPUC contends that utilities' rate case expense recovery should
7 be tied to their success in achieving their initial rate request. 14 In other
8 words, OPUC asserts that because ETI was only awarded approximately
9 26% of its requested rate increase, it should only be awarded 26% of its
10 rate case expenses. Not surprisingly, OPUC fails to identify any instance
11 in which the Commission has taken such an approach to determining the
12 reasonableness of rate case expenses. OPUC's proposal runs afoul of
13 fundamental ratemaking principles in that it relies on a punitive and
14 hindsight-driven approach to cost recovery, rather than basing cost
15 recovery on whether a utility acted reasonably at the time it incurred such
16 costs.
17 For these reasons, the Commission should reject OPUC's global
18 proposals and continue to base rate case expense recovery on the
19 reasonableness of the actual expenses being requested.
20
21 Q. DOES STATE AGENCIES' TAKE A SIMILARLY GLOBAL APPROACH IN
22 RECOMMENDING A DISALLOWANCE OF RATE CASE EXPENSES?
14
Id. at 10.
Io
Entergy Texas, inc. Page 9of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 A. Yes. Although it identifies only $357,210 in actual rate case expenses that
2 it claims were unreasonably incurred, State Agencies recommends
3 alternative global disallowances of either 50% ($4.35 million) or 73%
4 ($6.38 million) of ETl's rate case expenses. 15
5
6 Q. DO YOU AGREE WITH THOSE RECOMMENDATIONS?
7 A No. I do not. Both of State Agencies' proposed altemative global
8 disallowances represent a departure from Commission practice and bad
9 public policy.
10 First, State Agencies argues that the Commission should disallow
11 50% ($4.35 million) of ETl's rate case expenses simply because
12 shareholders derive benefit from rate cases. 16 ETI is not aware of, and
13 State Agencies fails to identify, any instance in which the Commission has
14 taken such an approach to determining the reasonableness of rate case
15 expenses. Moreover, such practice would constitute bad policy because
16 rate case expenses are a necessary component of the traditional
17 ratemaking paradigm set out in the Public Utility Regulatory Act
18 ("PURA"). 17
15
State Agencies' Recommendations at 1-3.
1e Id.
17
As discussed in the rebuttal testimony of Michael Considine, it is ironic that State Agencies
would recommend a global disallowance of rate case expenses, in part, based on a
generalized complaint regarding the frequency of traditional base rate cases, while
consistently taking positions against ETI proposals that would lessen the need for such cases
(e.g., formula rates, rate riders, and PTYAs). State Agencies routinely cites the benefits of
the traditional, comprehensive base rate approach to ratemaking as a reason to reject ETl's
proposals to streamline the ratemaking process. Application of Entergy Texas, fnc. for
Authority to Change Rates, Reconcile Fuel Costs, and Obtain Deferred Accounting
Entergy Texas, Inc. Page 10of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 As an alternative theory, and consistent with OPUC's proposal,
2 State proposes that the Commission globally disallow 73% ($6.38 million)
3 of ETl's requested rate case expenses by tying ETl's recovery of rate case
4 expenses to its success in obtaining the relief requested in its
5 application. 18 In other words, like OPUC, State Agencies insists that
6 utilities seek recovery of costs through base rate cases but contends, in
7 essence, that they should litigate such cases on a contingency basis.
8 Again, however, the Commission has never adopted such an approach to
9 determining the reasonableness of rate case expenses and such a
1O position ignores the fact that the incurrence of rate case expenses is a
11 necessary component of the ratemaking paradigm endorsed by State
12 Agencies. As with OPUC's position, adopting a disallowance based on
13 the percentage of the ultimate base rate increase as compared to the
14 requested increase has no, and makes no, connection to whether the rate
15 case expenses were reasonable.
16 For these reasons, the Commission should reject State Agencies'
17 indiscriminate new approach to rate case expense recovery.
Treatment, Docket No. 39896, Direct Testimony of Kit Pevoto at 4-5 (Mar. 27, 2012);
Application of Entergy Texas, Inc. for Authority to Change Rates and Reconcile Fuel Costs,
Docket No. 37744, Direct Testimony of Kit Pevoto at 5 and 30 (June 9, 2010); Application of
Entergy Gulf States, Inc. for Authority to Change Rates and to Reconcile Fuel Costs, Docket
No. 34800, Direct Testimony of Kit Pevoto at 6 and 15-16 (Apr. 11, 2008).
18
State Agencies' Recommendations at 1~3.
Entergy Texas, Inc. Page i1of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 Q. APART FROM ITS PROPOSED GLOBAL DISALLOWANCES, DOES
2 STATE AGENCIES IDENTIFY SPECIFIC RATE CASE EXPENSES THAT
3 IT CONTENDS WERE UNREASONABLY INCURRED?
4 A. Yes. State Agencies specifically recommends that the Commission
5 disallow rate case expenses totaling $357,209.59 associated with: (1) the
6 recovery of financial-based incentive compensation ($27 ,256); (2) the
7 services of Mr. Gerald Tucker ($116, 119); (3) the "lessons learned"
8 analysis conducted by ETI ($5,744); and (4) the depreciation and
9 amortization loader that follows Entergy Services, Inc. ("ESI") labor
10 expense billed to the rate case ($207,683). 19 I will address the first three
11 proposed disallowances below. Mr. Considine also addresses the Gerald
12 Tucker expenses, and the fourth proposed disallowance relating to
13 depreciation in his rebuttal testimony.
14
15 Q. PLEASE ADDRESS STATE AGENCIES' RECOMMENDATION TO
16 DISALLOW RATE CASE EXPENSES ASSOCIATED WITH INCENTIVE
17 COMPENSATION.
18 A. Like OPUC, State Agencies recommends that ETI rate case expenses
19 associated with the recovery of financial-based incentive compensation be
20 disallowed. 2 ° For the reasons explained above, this recommendation
21 should be rejected.
19
State Agencies' Recommendations at 3-6.
20
State Agencies' Recommendations at 4.
Entergy Texas, Inc. Page 12of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 Q. PLEASE ADDRESS STATE AGENCIES' RECOMMENDATION TO
2 DISALLOW RATE CASE EXPENSES ASSOCIATED WITH THE
3 SERVICES OF GERALD TUCKER
4 A. State Agencies bases this recommendation, generally, on the contention
5 that Gerald Tucker's services were not described in sufficient detail and
6 appear to be duplicative of services provided by other ETI consultants or
7 emp!oyees. 21
8 As explained in my direct and supplemental direct testimonies, 22
9 Gerald Tucker was engaged to assist the Company with the rate case,
10 including proving up its affiliate expenses, consistent with the burden of
11 proof set out by the Commission in Docket No. 16705 and in subsequent
12 guidelines. Mr. Tucker, who reviewed all affiliate cost testimony and
13 exhibits, has been engaged in a similar role in every ETI base rate case
14 since Docket No. 16705. State Agencies in effect makes ETl's point
15 regarding the value of Mr. Tucker's services by noting that the Company
16 has not incurred the affiliate cost-related disallowances experienced in
17 Docket No. 16705 since utilizing the services of Mr. Tucker in this
18 capacity. 23
19 State Agencies suggests that, because Mr. Tucker's billings point to
20 issues also addressed and types of tasks also performed by Duggins
21 Wren attorneys, Mr. Tucker's services are duplicative. However, the
21
State Agencies' Recommendations at 4-5.
22
Direct Testimony of Stephen F. Morris at 16-17; Supplemental Direct Testimony (Oct 5,
2012) at 10-11.
23
State Agencies' Recommendations at 5.
1'1
Entergy Texas, Inc. Page 13of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
1 notion that multiple people with varied backgrounds and expertise cannot
2 provide valuable input on a topic as complex and important as affiliate
3 expenses, especially considering the burden ETI bears to prove up such
4 expenses, is overly simplistic and wrong. Mr. Tucker provides the
5 perspective of a CPA (as opposed that of an attorney), as State Agencies
6 itself notes, as well as that of someone whose lengthy history with the
7 Company has resulted in an intimate familiarity with ETl's affiliate costs
8 and the process of allocating such costs. 24
9 The types of services provided by Mr. Tucker are critically important
10 to the overall effective preparation and presentation of ETl's rate cases
11 and, specifically, its success in recovering affiliate expenses since Docket
12 No. 16705. Mr. Tucker's hourly rate of $250 is quite reasonable
13 considering his substantial experience and expertise in a niche field. The
14 Commission should reject State Agencies' generalized argument that Mr.
15 Tucker's services are merely duplicative of those provided by others.
16
17 Q. PLEASE ADDRESS STATE AGENCIES' RECOMMENDATION TO
18 DISALLOW RATE CASE EXPENSES ASSOCIATED WITH THE
19 "LESSONS LEARNED" ANALYSIS PERFORMED BY THE COMPANY?
20 A. This recommendation is illogical and should be rejected. The Company
21 provided a detailed description of the content and purpose of its "lessons
24
Exhibit SFM-R-2 (Resume of Gerald Tucker).
Entergy Texas, Inc. Page 14of14
Rebuttal Testimony of Stephen F. Morris
PUCT Docket No. 40295
25
1 learned" memorandum in its response to Staff RF! 13-7, despite the
2 privileged nature of the document and analysis at issue. The Company's
3 response supports recovery of the costs at issue. Rate case expenses
4 related to ETl's "lessons learned" analysis and memorandum reflect the
5 Company's attempt to identify areas of potential improvement in the
6 presentation of its case, and address criticisms levied in prior rate cases
7 by the Commission and other parties. The review associated with these
8 costs included consideration not only of ETl's prior rate cases but also four
9 other recent PUCT cases that had taken place since ETl's last rate case.
10 Incurring these costs to analyze lessons learned from litigating prior rate
11 cases and important aspects of non-ET! Commission precedent, if
12 anything, reduces overall rate case expenses by supporting a more
13 efficient case presentation and avoiding prior issues that lead to
14 contention among the parties. The Commission should reject State
15 Agencies' attempt to penalize ETI for learning from the past
16
17 a. DOES THIS CONCLUDE YOUR REBUTIAL TESTIMONY?
18 A. Yes, it does.
25
Exhibit SFM-R-3.
Exhibit SFM-R-1
Docket No. 40295
Page 1 of9
ORIGINAL
TRANSCRIPT OF PROCEEDINGS
BEFORE THE
PUBLIC UTILITY COMMISSION OF TEXAS
AUSTIN 1 TEXAS
IN THE MATTER OF THE OPEN MEETING)
..
OF THURSDAY, FEBRUARY 3, 2011 ) ::]...
~ ~~
:.. ~
BE IT REMEMBERED THAT AT approximately
9:39 a.m., on Thursday, the 3rd day of February 2011,
1 the above-entitled matter came on for hearing at the
Public Utility Commission of Texas, 1701 North Congress
Avenue, William B. Travis Building, Austin, Texas,
Commissioners• Hearing Room, before BARRY T. SMITHERMAN,
CHAIRMAN, DONNA L. NELSON, COMMISSIONER and KENNETH W.
ANDERSON, JR., COMMISSIONER; and the following
proceedings were reported by Lou Ray and William c.
Beardmore, Certified Shorthand Reporters.
KENNEDY
· ··
REPORTING. SERVICE
a i·ecord oie.w:e!lence · ·
• J•f11 • iHJ.t ( ':•l • I .It"'• \~'"'·I ";, .. ~• l,•J) t•~ .,. I • I f .. ,ai;~f.,19, .. :• 111-\f-' ,r•r. tll'll'•I•
{1
Exhibit SFM-R-1
Docket No. 40295
Page 2 of9
PUC OPEN MEETING 2/3/2011
1 COMM. NELSON: And I would uphold it on
2
3
the one you just talked about, Barry.
CHAIRMAN SMITHE:R.MAN':
-
So the next issue is
4 the long-term incentive expenses issue.
5 COMM. NELSON: I agree with the PFD,
6 because I think there's a long-standing policy of
7 denying requests to include long-term incentives as a
a component of rates.
9 CHAIRMAN SMITHERMAN: Agreed. Ken, are
10 you okay with
ll COMM. ANDERSON: I am, based on precedent.
12 I still think, as r think I expressed in the Oncor case,
13 that a properly organized and evidenced -- and I'm not
14 criticizing anybody.
15 You know, I think incentive compensation
16 is a good thing. r will agree with my colleagues, but
17 based entirely on -- that it's been long-standing
lS Cotrmission precedent.
19 So adopt the PFD on long-term incentive
20 expenses. Then we've got short-term incentive expenses
21 where I would also adopt the PFD.
22 COMM. NELSON: Yes .
23 COMM. ANDERSON: I would, too. One of the
24 questions I had initially, Mr. Chairman, is, was the PPD
25 consistent with our precedent, but I note that there's
KENNEDY REPORTING SERVICE, INC.
512.474.2233
Exhibit SFM~R-1
Docket No. 40295
Page 3 of 9
TRANSCRIPT OF PROCEED!NGS
BEFORE THE
PUBLIC UTILITY COMMISSION OF TEXAS
AUST:rn, TEXAS
!N THE MAT'l'ER OF THE OPEN MEETING)
OF TEURSDAY, JULY 2, 2009 )
OPEN MEETING
THtmSDAY, J1JLY 2, 2009
BE IT REMEMBERED THAT AT approximately 9:33
a.m., on Thursday, the 2nd day of July 2009, the
above-entitled matter came on for hearing at the
Public Utility Commission of Texas, 1701 North
Congress Avenue, William B. Travis Building, Austin,
Texas, before BARRY T. SMITHERMAN, CHAIRMAN, DONNA L.
NELSON MIJ KENNETH W. ANDERSON, JR,, COMMISSIONERS;
and the following proceedings were reported by Lou Ray
and William C. Beardmore, Certified Shorthand
Reporters of:
KENNEDY REPORTING SERVICE, !NC.
512.474.2233
Exhibit SFM-R.-1
Docket No. 40295
Page4of9
146
1 The home loan or the loan purchase ia a little
2 different issue in my :mind.
3 It's wrapped up in my analysis on an
4 issue later on in the financial incentives --
5 basically bonuses -- for the distinction between
6 operational and financial metrics. I will probably as
7 we get there say that I probably will agree to adopt
S the l?FD but only because I think Coro.miss ion p;recedent
9 almost compels the decision.
10 I personally -- I'm not sure that in
11 today's business environment that's how I would come
12 out if it were a case of first impression, which is
13 why then going back to the home purchase loan program,
14 while it's different I want to reflect on it more.
15 CHA!RM!\N SMITHERMAN: Okay. The next
16 item is the sale of the accounts receivable. On this
17 one, I thought that Oncor demonstrated that they had
18 legi ti:mate reasons for doing that and articulated a
19 number of reasons why they stopped doing it. So I
20 think that means I'm upholding the ALJ' s decision in
21 that regard.
22 COMM. ANDERSON: I agJ::ee with you,
23 Mr. Chaii:man, in that regard. That's one where I am
24 fine with what the Judges decided.
25 CR~.IRMAN SMITHERMAN: Well, as you know,
KENNEDY REPORTING SERVICE, INC.
512. 474. 2233
Exhibit SFM-R~1
Docket No. 40295
Page 5 of9
161
1 now, and at least. have a discussion about it.
So it looks like we'll do that. Let's
3 drudge on through.
COMM. ANDERSON: ! think rate of return
5 has to wait
CHAIRMAN SMITHERMAN: The rate of return
7 has to wait; though, apparently, the parties all
B agreed on debt at 6. 9'7 percent. Right, Larry?
9
10 CHAIRMAN SMITHERMAN: So call it
11 7 percent. I think that takes us to incentive comp.
12 I agreed with the ALJ on that. I sort of had a
13 rhetorical question. You know, after all the
14 pronouncements that we made over the years about not
15 rewarding financial metrics, why would anyone have a
16 financial metric? You don't have to respond.
1'7 COMM. ANDERSON: Well, as I said, I have
18 not made a final decision on this, but I'm inclined to
19 adopt the !?FD, but solely because I think the
20 precedent almost requires it.
21 To change it now would be to inject a
22 whole new level of regulatory uncertainty. That being
23 said, I'm not always sure where the line is between
24 opel:ational and financial.
25 CHAIRMAN SMITHERMAN: Well, to some
KENNEDY REPORTING SERVICE, INC.
512.474.2233
Exhibit SFM-R-1
Docket No. 40295
Page 6 of9
162
1 degree it' s a label.
2 COMM. ANDERSON: That's riqht. And I
3 think that·there are ways to simply re-label things
4 that gets you to the same point.
5 I also don't know that anybody -- well,
6 the objection is basically not how much you' re paying
7 employees, but, rather, how you characterize it. I'm
8 not -- ! 've always thought that some form of
9 incentive-based compensation in order to drive
10 behavior is a good thing.
11 Having the bulk of the compensation
12 based on salary does not, :r: think, encourage or
13 necessarily encourage innovative thinking. But that
14 being said, right now ! 'm leaning toward adopting the
15 l?FD for the reasons I just said, that it would be a
16 dramatic change in the way we do business.
17 COMM. NELSON: I agree on this issue.
18 CHAIRMAN SMITHERMAN: On overtime
19 expense, I would adopt the l?l!'D. I thought Oncor' s
20 explanation was reasonable.
21 COMM. ANDERSON: Yeah, I agree.
22 COMM. NELSON: Well, and a little bit
23 ironic. You know, everybody wants them out there
24 cleaning up after storms 1 you know -- right -- very
25 quickly?
KENNEDY REPORTING SERVICE, !NC.
512.474.2233
Exhibit SFiV!-R-1
Docket No. 40295
Page 7 of9
TRANSCRIPT OF PROCEEDINGS
PUBLIC UTILITY COMMISSION or TEXAS
AUSTIN, TEXAS
IN THE MATTER or THE OPEN MEETING
OF THURSDAY, JULY 30 1 2009
OPEN MEETING
TH~DAY 1 JULY 30, 2009
BE l'l' REMEMBERED THAT AT approximately
9:30 a.m., on Thursday, the 30th day of July 20091 the
above-entitled rmstte:r: was heard at the Offices of the
Public Utility Commission of Texas, 1701 North
Congress Avenue, William B. Travis Building,
Commissioners' Bearing Room, Austin, Texas 78701,
before BARRY T. SMITHERMAN, Chairman, DONNA L. NELSON
and KEN W. ANDERSON, Cornmissionera1 and the following
proceedings were reported by William C. Beardmore and
Lou Ray, Certified Shorthand Reporters of:
KENNEDY REPORTING SERVICE, INC.
512.474.2233
Exhibit SFM-R~1
Docket No. 40295
Page_s of9
190
1 say every time there's an up-tick in the market, I'm a
2 seller.
3 Moving on to incentive comp --
4 COMM. ANDERSON: Yea, because I'm afraid
5 we' re looking at a more decade of the seventies
6 (Laughter}
7 COMM, ANDERSON: than we are a turn
8 around from the early -- from the drop in the
9 COMM. NELSON: And you could be right
10 and it could be --
11 COMM. ANDERSON: I hope I'm wrong. So
12 does my 401 (k) •
13 CHAIRMAN SMITHERMAN: Incentive comp. I
14 think we're in agreement -- Ken, you said you were
15 inclined to adopt but you wanted to spend some time on
16 this issue --
17 COMM. ANDERSON: Yeah. And where I came
18 down is is I believe -- I'm voting to adopt the PFD
19 both here and in -- in another place, but really only
20 because -- only because I think precedent -- the
21 precedent of this Commission, I think, compels it.
22 Where I -- I think the distinction between reliability
23 incentives and -- or operational incentives and
24 financial are sort of artificial and not particularly
25 what you want in place anyway to incent your
KENNEDY REPORTING SERVICE, INC.
512.474.2233
.....=....._...................._ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _
Exhibit SFM-R~1
Docket No. 40295
Page9 of 9
191
1 management or employees generally. But it seems to be
2 a long and accepted precedent, and unless we were to
3 open up a separate rulemaking or a project to change
4 that, to put the -- everybody on notice, I'm hesitant
5 to do it in a particular case.
6 CHAIRMAN SMITHERMAN: I think you're
7 right. The lines are pretty blurry. They're not
8 very -- they' re not very clear. But we've said
9 historically no incentive comp
10 COMM, ANDERSON: I mean
11 consistently
12 CHAIRMAN SMITHERMAN: Yes. Okay. This
13 whole self-insurance issue, you know, I think -- I
14 think the ALJ' really did a pretty remarkable job here
15 on a very complicated subject, and one that is -- has
16 a lot of dollar implications to it. I guess the one
17 part that I would like some input from you guys on was
18 this issue of removing the amount included for
19 negligence and intentional misconduct, because I guess
20 the way I think about insurance, if you can get a
21 policy that covers those, you ought to try to do it.
22 Right? So it wasn't clear to me that the record had
23 been -- had been fully fleshed out on this I
24 started to say teased -- fully fleshed out on this.
25 And the Judge -- the Judge's recommendation was to
KENNEDY REPORTING SERVICE, INC.
512.474.2233
Exhibit SF~'!-R-2
Docket No. 40295
Revised - Errata No. 1
Page 1 of9
RESUME OF GERAI.D W. TUCKER
Education BSBA, Accounting, University of Arkansas - 1968
Memberships American Institute of Certified Public Accountants
Texas Society of Certified Public Accountants
Jan. 1993 to
Current Independent consultant providing assistance in accounting and financial
matters for regulated utilities, management audit services for utility
systems and cost damage quantification services. Served as arbitrator on
dispute regarding utility accounting issue. Regulated utility services
include supporting muHi-jurisdictional utility systems that are members of
holding company systems. Areas of support are: cost of service
development; rate base development; lead/lag studies; affiliate transactions
analysis and support; unbundling analysis and implementation for retail
access; and, regulato1y proceedings necessary to establish Regional
Transmission Organizations.
Prior
Experience Vice President and CFO, The Nielsen-Wurster Group
January 1990
to Dec. 1992 Duties included overall responsibility for accounting, personnel and
financial areas of management consulting finn located in Princeton, NJ.
Responsible also for management consulting in accounting and financial
matters for regulated utilities and technical expertise in litigation support
services on constrnction disputes.
August 1986 -
Jan. 1990 Controller of Central Power and Light Company (CPL), Corpus Christi,
Texas. CPL was a member of the American Electric Power Company.
System (AEP) (formerly Central and South West Corp. (CSW)) and served
approximately 600,000 customers in a 44,000 square mile service territory
in South Texas. CPL was part owner of the two-unit South Texas Project
nuclear power plant
Responsible for all accounting functions including: tax, property, general
and financial, budgets and payroll. Duties included reporting to the
Securities and Exchange Commission, the Federal Energy Regulatory
Commission (FERC) and primary responsibility for all rate filings in the
retail and wholesale jurisdictions. The Controllers department included
approximately 80 professional and clerical employees.
July 1974 -
1986 Southwestern Electric Power Company (SWEPCO), Shreveport, LA.
2
Exhibit SFM-R-2
Docket No. 40295
Revised - Errata No. 1
Page2 of9
Duties at SWEPCO, which is also a member of the AEP System, were
primarily related to regulatory accounting matters. Most recent position
was as Manager of Accounting Services with responsibility for regulatory
accounting, budgets, financial reporting and property accounting functions.
Previous position was Supervisor of Regulatory Accounting with
responsibility for all financial issues in mte filings before three state utility
commissions and the FERC. During this five year period the regulatory
accounting area was staffed and provided support for 15 rate filings. Other
duties included negotiation of power contracts and the sale of power
production facilities to other public and private utilities.
1968 ~
1974 Worked as accountant in the budgeting and internal and external reporting
department for SWEPCO from June 1968 to October 1971. From October
1971 to June 1974 worked as accountant for a bus manufacturing company
and a dairy processing company, prior to rejoining SWEPCO in July 1974.
Testimony Experience as witness in regulatory proceedings in Texas, Arkansas,
Louisiana, Georgia, Oklahoma and FERC jurisdictions. Served as expert
witness in various construction disputes.
Testimony Filed By Gerald W. Tucker in AU Proceedings
Public Utility Commission of 3716 1980 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Texas Company Separation, Working Capital, Rate
Base, Depreciation
Louisiana Public Service U-14250 1980 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission Company Separation, Working Capital, Rate
Base
Arkansas Public Service U-3136 & 1981 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission U-3l16 Company Separation, Rate Base
Public Utility Commission of 4628 1982 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Texas Company Separation, Working Capital, Rate
Base
Louisiana Public Service U-15180 1982 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission Company Separation, Working Capital, Rate
Base
Arkansas Public Service 83-064-U 1983 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission Company Separation, Working Capital, Rate
/ Base
Public Utility Commission of 5301 & 1983 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Texas 5369 Company Separation, Working Capital, Rate
Base
Federal Energy Regulatory ER83-609 1983 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission Company Separation, Working Capital, Rate
Base
Louisiana Public Service U-15753 1984 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission Company Separation, Working Capital, Rate
Base
Arkansas Public Service 84-175-U 1984 Southwestern Electric Power Utility Cost of Service, Jurisdictional ~
Company Separation, Working Capital, Rate s.
Commission "' Ci
Base ~g~
l @ 2:
"'Om-er
fl) =I z""'
~ 6r? ~
wz-1>-S::
0
~.0 © ~';p
(0....r. O'I,..,,
...c
Testimony Filed By Gerald W. Tucker in All Proceedings
Jurisd· · DocketN D Utir p R1 d Tooics Add: d
~-
Federal Energy Regulatory ER85-194 1985 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission Company Separation, Working Capital, Rate
Base
Federal Energy Regulatory ER85-424 1985 Southwestern Electric Power Utility Formula Rates
Commission Company
Arkansas Public Service 85-231-U 1985 Southwestern Electric Power Utility Cost of Service, Jurisdictional
Commission Company Separation, Working Capital, Rate
! Base
Public Utility Commission of 7560 1988 Central Power and Light Utility Deferred Accounting
Texas Company
Public Utility Commission of 8646 1989 Central Power and Light Utility Cost of Service, Rate Base,
Texas 1
Company Defoned Accounting, Phase in
Plan
US District Court Southern CV-91-2894 1993 LILCO vs. Stone and Contractor Damages Claim in Construction
District of New York Webster Litigation
-- Georgia Public Service 14311-U 2002 Atlanta Gas Light Company Utility Affiliate Transactions
Commission
Railroad Commission of GUD9400 2003 TXU Gas Company AHied Coalition Taxes Other Than Income Truces,
Texas of Cities Regulatory Assets, Cash Working
Capital
Public Utility Commission of 28840 2004 AEP Texas Central Cities Cash Working Capital, Affiliate
Texas Companv Transactions
Oklahoma Corporation PUD 2004 CenterPoint Energy Arkla Utility Cash Working Capital
Commission 200400187
Public Utility Commission of 28813 2004 Cap Rock Electric Utility Cost of Service, Taxes, Executive
Texas Corporation Compensation, Rate Case
Expenses
2004 CenterPoint Energy Entex Utility Cash Working Capital
Railroad Commission of
Texas
GUD 9533
South Texas Division
~
"'0
~ g iv
: ~ 2:
""0 m- CY
"' =l z ::+
'lilru.?sg
..... ~~;;:
gp
©
t&*1
~ Clf\)
V\
Testimony Filed By Gerald W. Tucker in An Proceedings
.d k T ~ . ··- --- -- --- -- --- -- ----
Railroad Commission of GUD9534 2004 I CenterPoint Energy Entex Utility Cash Working Capital
Texas ' Beaumont/East Texas
Division
Oklahoma Corporation PUD 2004 CenterPoint Energy Arkla Utility Rebuttal Testimony- Cash
Commission 200400187 Working Capital
Arkansas Public Service 04-121-U 2004 CenterPoint Energy Arkla Utility Cash Working Capital
Commission
Public Utility Commission of 28813 2004 ICap Rock Electric Utility Rate Case Expense
Texas Corporation
Public Utility Commission of 30706 2005 CenterPoint Energy Houston Utility Rate Case Expense
Texas Electric, Inc.
Railroad Commission of GUD 9598- 2005 Atmos Gas - Mid-Texas Atmos Cities ADFIT and ITC Treatment in Rate
Texas 9599-9603 Division Steering Base
Committee
Railroad Commission of GUD 9534 2005 CenterPoint Energy Entex - Utility Cash Working Capital
Texas East Texas Division
Railroad Commission of GUD9625 2005 CenterPoint Energy Entex - Utility Cash Working Capital
Texas South Texas Division
Railroad Commission of GUD9635 2005 CenterPoint Energy Entex - Utility . Cash Working Capital
Texas Tyler
Public Utility Commission of 32758 2006 AEP Texas Central Utility Rate Case Expense
Texas Company
American Arbitration Case No. 2006 Duke Fluor Daniel vs. Contractor Damages Claim in Construction
Association Constmction 54-Y-110- Dearborn Industrial Litigation
Industrv Dispute Tribunal 01786-01 Generation
Railroad Commission of GUD 9670 2006 Atmos Gas - Mid-Tex Atmos Cities Cash Working Capital, ADFIT and
Texas Division Steering ITC, and Taxes Other than Income
Committee Taxes A)
(1)
s.
172ncJ, JDC, Jefferson County, Cause No. 2006 City of Port Arthur vs. Utility Appropriate Calculation of City
Entergy et al Franchise Fees
! &' m
Texas E-159,725 I~~
-om~ c:r
"'::i z""
'al~Plg
mz-1>'5:
0 0 ~ ~
-+i"
co
<.D:P
I\)
....L (.J1
E;'
Testimony Filed By Gerald W. Tucker in AU Proceedings
DocketN um· p R, d T, dd d
361 st District Court of Brazos Cause No. 2007 Saquib Ejaz, et al. vs. Texas Plaintiff Appropriate Accounting for Fixed
County, Texas 05-003360- A&M University, et al Assets
CV-361
Public Utility Commission of 33309 2007 AEPTCC Cities Cash Working Capital and
Texas Affiliate Costs
Public Utility Commission of 33310 2007 AEPTNC Cities Cash Working Capital and
Texas Affiliate Costs
Public Utility Commission of 37690 2009 El Paso Electric Utility Cost of Service and Pro Forma
Texas Adjustments
Public Utility Commission of 40094 2112 El Paso Electric Utility Cash Working Capital
Texas
~
"'0
lR om
0 x
I ;I'!:':::;
"Og.m.~
:z -
tu..,
~ ~9 ~
mz.i>.S:
0 0 ~ t
~· re?'

Indiana Utilitv Regulatory 43114 IGCC-4 2011 Duke Enernv Indiana Utility Prudence of Construction Program ~ ~9 ~
OO:z~~
2,9~11
<0 ... 01~
.....£)
Non-Testifying Cases in Which Gerald W. Tucker Participated
- -···-- ·--- --- - -- ---- ~ .
Commission &4S1
Indiana Utility Regulatory 43114 IGCC-4 2011 Duke Energy Indiana Utility Investigation of Fraud,
Commission &4S1 Mismanagement and Concealment
Public Utility Commission of 39896 2011 Entergy Texas Inc. Utility Affiliate Transactions, Assistance to
Texas Counsel
Public Utility Commission of 40824 2012 Southwestern Public Service Utility Affiliate Transactions, Assistance to
Texas Company Counsel
New Mexico Public 10-00395-UT 2012 Southwestern Public Service Utility Affiliate Transactions, Assistance to
Regulation Commission Company Counsel
;:o
~.
"'o
~om
f~~
-u m !!!. i5'
"'~ z""
'@S.P~
«>z.i>-S:::
0
~·
0 2r.o-:P
I
C0.-.31>(.'nf\.)
0
Exhibit SFM-R-3
Docket No. 40295
Page 1of2
ENTERGY TEXAS, I:NC.
PUBLIC UTILITY COMMISSION OF TEXAS
SOAH DOCKET NO. XXX-XX-XXXX
PUC DOCKET NO. 39896 · 2011 ETI Rate Case
Response of: Entergy Texas, Inc. Prepared By: Counsel
to the Thirteenth Set of Data Requests Sponsoring Witness: Robert D. Sloan
of Requesting Party: Commission Staff Beginning Sequence No.
Ending Sequence No.
Question No.: Staff 13-7 Part No.: Addendum:
Question:
Reference the Duggins Wren July 26, 2011 invoice provided in response to Staffs
9-1, page 3 of8. Please provide the "lessons learned issues from/since last rate case"
memo referenced in the Description of Services section of the invoice.
Response:
To address ETI objections that the memo requested in this RFI is subject to attorney-
client and work product privileges, and based on discussions between counsel for ETI and
counsel for Staff, ETI responds to the question by providing a description of the memo at
issue as follows:
The "lessons learned" memo provided a detailed analysis of developments in ETI's last
rate case as well as developments in four recent pertinent cases at the PUCT that had
taken place since the last ETI rate case. The memo also addressed certain recent cases in
the Texas courts. The memo was prepared primarily by Everett Britt, a partner at
Duggins Wren Mann & Romero, LLP, for and at the request of Steve Neinast, Assistant
General Counsel at Entergy Services. Inc. (and lead counsel for ETI in this proceeding),
and Barry Howell, Manager of Texas Regulatory Affairs for ETI. The memo described
and identified both procedural. and substantive issues in those cases for ETI to consider in
assembling a new rate case in the second half of201 l. The research and analysis
underlying the memo included identifying pertment recent cases and then reviewing all of
the interim and final orders in the various cases, a lengthy proposal for decision, and
testimony, discovery, and other pleadings in each of the cases as needed for a full
understanding of the issues that arose in each case. The resulting memo was thirteen
pages, single-spaced, and it included over 100 individually numbered or bulleted
items/issues. The first part of the memo focused on ETI's last rate case and presented
issues for the Company's consideration in filing a new rate case, while the second part of
the memo provided detailed descriptions of the other four recent pertinent cases. The
July 26, 2011 invoice indicates that the primary billing attorney spent 16. l hours on this
project while two other partners spent a total of 5.6 hours on the project. The primary
39896 TH780
Exhibit SFM-R-3
Docket No. 40295
Page 2 of2
Question No.: Staff 13-7
billing attorney on the project is one of the more junior partners at the law :firm, and his
billing rate on the project was $255 per hour for 16. l hours, which is among the lowest
rates of the partners at the firm and is well below the average market biliing rates for law
finn partners identified in the Direct Testimony of Company witness Stephen Morris.
The billing of the two more senior partners who worked on this project was 4.9 hours at
$330 per hour and .7 hours at $350 per hour, which are also below the average market
billing rates for partners described in Mr. Monis's testimony. In particular, Mr. Morris's
testimony states on his pages 11- l 2:
The rates of DWMR range from $195 - 385 per hour for partners and $170 - 215
per hour for associates. I compared these rates against the average hourly rates of
firms of the size that typically represent utilities in rate applications before the
Commission. The average rates were taken from the Texas Lawyer 20 l l Hourly
Billing Rate Survey. That survey indicates that the average partner rate of a finn
with over 100 lawyers ranges from $447 to $570 per hour. That survey also
indicates that the average associate rate ofa firm with over 100 lawyers ranges
from $273 to $393 per hour. The finns that typically represent investor-owned
utilities before the PUCT in rate applications often have more than 100 lawyers.
39896 TH781
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 39896
ETI 2011 Rate Case
ETI EXHIBIT NO. 41
DOCKET NO. 39896
APPLICATION OF ENTERGY § PUBLIC UTILITY COMMISSION
TEXAS, INC. FOR AUTHORITY §
TO CHANGE RATES AND § OF TEXAS
RECONCILE FUEL COSTS §
DIRECT TESTIMONY
OF
STEPHANIE B. TUMMINELLO
ON BEHALF OF
ENTERGY TEXAS, INC.
NOVEMBER 2011
2011 ETI Rate Case 9-341
Entergy Texas, Inc. Page 1 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 I. NAME AND QUALIFICATIONS
2 Q. PLEASE STATE YOUR NAME AND BUSINESS ADDRESS.
3 A. My name is Stephanie B. Tumminello. During the Commission’s last
4 review in Docket No. 37744 and during the test period in this case through
5 June 24, 2011, my name was Stephanie B. Neyland. My business
6 address is 639 Loyola Avenue, New Orleans, LA 70113.
7
8 Q. BY WHOM ARE YOU EMPLOYED AND IN WHAT CAPACITY?
9 A. I am employed by Entergy Services, Inc. (“ESI” or “Entergy Services”) as
10 Manager of Affiliate Accounting and Allocations, which was formerly
11 Intrasystem Affiliate Billing (“ISABill”).1
12
13 Q. ON WHOSE BEHALF ARE YOU TESTIFYING IN THIS PROCEEDING?
14 A. I am testifying on behalf of Entergy Texas, Inc. ("ETI" or the “Company").
15
16 Q. PLEASE DESCRIBE YOUR EDUCATIONAL BACKGROUND.
17 A. I have a Bachelor of Science degree in Accounting from the University of
18 New Orleans. I am a Certified Public Accountant licensed in the State of
19 Louisiana.
1
This is distinct from the intra-system bill invoicing process discussed by Company witness
Patrick J. Cicio.
2011 ETI Rate Case 9-347
Entergy Texas, Inc. Page 2 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Q. PLEASE BRIEFLY DESCRIBE YOUR PROFESSIONAL EXPERIENCE.
2 A. I have been employed by ESI for approximately 15 years and have held
3 various positions in the Accounting and Finance organizations. ESI is one
4 of the service companies providing services to Entergy Corporation and its
5 subsidiaries.2 My work experience is described in more detail in
6 Exhibit SBT-1.
7
8 Q. WHAT ARE THE PRINCIPAL AREAS OF YOUR RESPONSIBILITY AS
9 MANAGER OF AFFILIATE ACCOUNTING AND ALLOCATIONS?
10 A. I am responsible for the intrasystem affiliate billing processes of the
11 Entergy Service Companies: ESI, Entergy Operations, Inc. (“EOI”),
12 Entergy Enterprises, Inc. (“EEI”), and Entergy Nuclear Operations, Inc.
13 (“ENUC”). I oversee these companies’ billing processes and procedures
14 to ensure they are in compliance with applicable requirements of the retail
15 regulators of the Entergy Operating Companies,3 the Public Utility Holding
16 Company Act of 2005 (“PUHCA 2005”), and Federal Energy Regulatory
17 Commission (“FERC”) regulations.4
2
Each of these subsidiaries is a separate legal entity.
3
I use the name “Entergy” or “Entergy Companies” to mean, collectively, Entergy Corporation
and its direct and indirect subsidiaries. Each of these subsidiaries is a separate legal entity.
The Entergy Operating Companies (“Operating Companies”) are: ETI; Entergy Arkansas, Inc.
(“EAI” or “Entergy Arkansas”); Entergy Gulf States Louisiana, L.L.C. (“EGSL,” “EGSLA,” or
“Entergy Gulf States Louisiana”); Entergy Louisiana, LLC (“ELL” or “Entergy Louisiana”);
Entergy Mississippi, Inc. (“EMI” or “Entergy Mississippi”); and Entergy New Orleans, Inc.
(“ENOI” or “Entergy New Orleans”).
4
See Exhibit SBT-2 for a discussion of the regulation of Entergy Corporation’s subsidiaries.
2011 ETI Rate Case 9-348
Entergy Texas, Inc. Page 3 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 My responsibilities also include billings, allocations, approval of
2 billing method assignments on project codes, and updating and
3 maintaining processes for allocations related to the affiliates. I have
4 overall responsibility for all affiliate billing functions.
5 My responsibilities include oversight for the review of the elements
6 of billable project code (“PC”) requests and the approval of each billable
7 PC. I am also responsible for analyzing the amounts billed to affiliates to
8 ensure that the billing process is efficient and effective. In addition, I have
9 oversight for the provision of advice and training for ESI employees
10 regarding affiliate billing issues. My accounting responsibility for ESI as a
11 business unit (“BU”; also known as “legal entity” or “LE”) includes
12 providing information required for the preparation of the ESI FERC Form
13 60, Annual Report of Centralized Service Companies, as well as the
14 FERC Form 60 reports for EOI, EEI and ENUC.
15
16 II. INTRODUCTION
17 Q. WHAT IS THE PURPOSE OF YOUR TESTIMONY?
18 A. The primary purpose of my testimony is to provide an overview of ETI’s
19 affiliate case. I also discuss the regulation of affiliate transactions. In
20 addition, I explain how the affiliate portion of the Company’s filing is
21 organized. I address several affiliate transaction-related issues, such as
22 the affiliate billing processes used by ESI, the Operating Companies, other
2011 ETI Rate Case 9-349
Entergy Texas, Inc. Page 4 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 regulated affiliates,5 and non-regulated affiliates to collect and bill costs to
2 their affiliates, including ETI, for services rendered. A more detailed
3 discussion of the purpose of my testimony is provided below.
4 Affiliate Case Layout: In the Affiliate Case Layout section of my
5 testimony, I describe how affiliate charges to ETI have been organized
6 into classes, explain how the affiliate case is organized and how it ties to
7 the G-6 schedules and supporting workpapers,6 and introduce the other
8 affiliate witnesses. I describe how the information in this filing is presented
9 for the purpose of showing:
10  affiliate costs charged to ETI are necessary;
11  affiliate costs charged to ETI are reasonable;
12  the prices charged to ETI for each class of items are no
13 higher than the prices charged to other affiliates, or to
14 non-affiliates, for the same or similar class of items; and
15  the allocated amounts represent the actual cost of services
16 to ETI.
17 I also explain why the affiliate costs charged to ETI do not include
18 prohibited expenses and that the services provided to ETI by affiliates are
19 not duplicative of services provided internally by ETI or other affiliates.
20 Each affiliate cost witness will provide testimony supporting the
21 reasonableness and necessity of the specific affiliate classes that he or
5
Entergy’s regulated affiliates include the Operating Companies as well as System Fuels, Inc.
(“SFI” or “System Fuels”); EOI; ESI; System Energy Resources, Inc. (“SERI” or “System
Energy”); and Entergy New Nuclear Utility Development, LLC.
6
Schedule G-6 is a section within the Public Utility Commission of Texas’ (“Commission’s”)
Rate Filing Package (“RFP”). It includes a summary of test year affiliate transactions.
2011 ETI Rate Case 9-350
Entergy Texas, Inc. Page 5 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 she sponsors. These affiliate witnesses will also support the
2 appropriateness of the billing methods that are used for the classes that
3 they address. Exhibits that show, in consistent formats, the affiliate
4 expenses for each class accompany each witness’s testimony. As the
5 affiliate overview witness, my testimony collects and assembles all of
6 those individual class exhibits into one exhibit for ease of review.
7 Affiliate Transaction-Related Issues: In connection with my
8 discussion of the affiliate billing processes, I will:
9 (a) provide background information regarding Entergy
10 Corporation and its regulated and non-regulated
11 subsidiaries;
12 (b) describe the affiliate billing process, including
13 discussions regarding project billings, loaned
14 resource billings, co-owner billings, and controls;
15 (c) discuss the ESI service billings, including an overview
16 of the billing process, a summary of ESI charges to
17 affiliated companies, the service company recipient
18 allocation process, billing methods, and allocation
19 rates and statistics;
20 (d) discuss billings to ETI during the test year; and
21 (e) describe the pro forma adjustments associated with
22 the affiliate billings to ETI included in this filing and
23 discuss those pro forma adjustments that I sponsor.
24 In addition to the overview of affiliates charges, I sponsor three specific
25 classes of affiliate costs: (1) Depreciation (which pertains to depreciation
26 and amortization of ESI assets used in providing services); (2) Service
27 Company Recipient Offsets (sometimes referred to as “Shared Services
28 Loader Offsets”); and (3) Other Expenses.
2011 ETI Rate Case 9-351
Entergy Texas, Inc. Page 6 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Q. WHAT EXHIBITS ARE YOU INCLUDING AS PART OF YOUR
2 TESTIMONY?
3 A. The exhibits that I am including as part of my testimony appear in the list
4 following the Table of Contents. Because these exhibits are voluminous
5 and include a number of spreadsheets, I have provided all of my exhibits,
6 workpapers, and schedule information on the attached CD, labeled
7 Exhibit SBT-F, rather than in paper form.
8
9 Q. DO YOU SPONSOR OR CO-SPONSOR ANY SCHEDULES IN THE
10 RATE FILING PACKAGE?
11 A. Yes, I co-sponsor several Rate Filing Package (“RFP”) schedules filed in
12 this proceeding. I am co-sponsoring with other witnesses the following
13 schedules:
14  Schedule G-6
15  Schedule G-6.1
16  Schedule G-6.2
17 I am also co-sponsoring the following workpapers included in
18 support of Schedule G-6 of the RFP:
19 G-6 WPs G-6.1 WPs G-6.2 WPs
20 WP/G-6 (set 1) WP/G-6.1 (set 1) WP/G-6.2 (set 1)
21 WP/G-6 (set 2) WP/G-6.1 (set 2) WP/G-6.2 (set 2)
22 WP/G-6 (set 3) WP/G-6.1 (set 3) WP/G-6.2 (set 3)
23 WP/G-6 (set 4) WP/G-6.1 (set 4) WP/G-6.2 (set 4)
2011 ETI Rate Case 9-352
Entergy Texas, Inc. Page 7 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 WP/G-6 (set 5) WP/G-6.1 (set 5) WP/G-6.2 (set 5)
2 WP/G-6 (set 6) WP/G-6.1 (set 6) WP/G-6.2 (set 6)
3 These schedules and supporting workpapers were prepared by me
4 or under my direct supervision.
5
6 Q. ON WHAT BASIS WERE THE SCHEDULES THAT YOU JUST
7 MENTIONED PREPARED?
8 A. They were prepared from the books and records of ESI and its affiliates
9 and are accurate summaries of the business records on which they are
10 based. Deloitte & Touche LLP (“D&T”), the independent auditor for
11 Entergy Corporation and subsidiaries, has performed a review of the
12 historical financial information included in Schedules A through W
13 (excluding L and R) of the RFP, and have reported its findings in
14 Schedule S.
15
16 Q. WHAT TEST YEAR IS ETI USING IN THIS FILING?
17 A. The test year in this case is the twelve months ended June 30, 2011.
18
19 Q. WHAT IS THE DOLLAR AMOUNT OF AFFILIATE CHARGES THAT ETI
20 HAS INCLUDED IN THE TEST YEAR COST OF SERVICE?
21 A. RFP Schedule G-6 shows that the Company’s “Total ETI Adjusted”
22 amount for affiliate charges for the test year is $78,998,777.
2011 ETI Rate Case 9-353
Entergy Texas, Inc. Page 8 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Additionally, there are capitalized affiliate charges included in the
2 ETI capital additions that the Company is seeking to place in rate base.
3 These capital additions are addressed by other witnesses. ESI costs are
4 directly charged or allocated to capital work orders in the same manner as
5 costs are allocated to operations and maintenance expense-based project
6 codes, the latter of which are discussed in detail in my testimony.
7
8 Q. WHAT TYPE OF SYSTEM DO THE ENTERGY COMPANIES USE TO
9 CAPTURE COSTS?
10 A. The Entergy Companies use a project costing application (PowerPlant)
11 that provides a single point of entry for all PCs (that is, “project codes”). A
12 PC is an alpha numeric code that is assigned to individual projects
13 established within organizations (also referred to as “departments”). Each
14 PC is applicable to a specific assignment or activity. For example, a PC
15 would be assigned to a project to develop a specific software application,
16 a specific construction project, an employee training project, or any of a
17 myriad of activities that are necessary to run a utility.
18
19 III. BACKGROUND INFORMATION REGARDING ENTERGY
20 CORPORATION AND ITS SUBSIDIARIES
21 Q. PLEASE BRIEFLY DESCRIBE ENTERGY CORPORATION.
22 A. Entergy Corporation owns both regulated and non-regulated companies.
23 Exhibit SBT-2 provides a detailed discussion of Entergy Corporation
2011 ETI Rate Case 9-354
Entergy Texas, Inc. Page 9 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 subsidiaries. Exhibit SBT-3 is an organization chart for Entergy
2 Corporation and its subsidiaries, including both regulated and direct non-
3 regulated companies, as of June 30, 2011.
4
5 Q. PLEASE BRIEFLY DESCRIBE ENTERGY CORPORATION AND ITS
6 WHOLLY-OWNED REGULATED SUBSIDIARIES.
7 A. Entergy Corporation owns all of the outstanding common stock of six retail
8 Operating Company subsidiaries: ETI, EAI, EGSL, ELL, EMI, and ENOI.
9 As of June 30, 2011, these Operating Companies provided electric service
10 to approximately 2.7 million customers in the states of Arkansas,
11 Louisiana, Mississippi, and Texas.
12 Entergy Corporation also owns all of the outstanding common stock
13 of System Energy, ESI, and EOI, which are regulated by the Nuclear
14 Regulatory Commission (“NRC”) and/or the FERC. System Energy is a
15 nuclear generating company that sells the generating capacity and energy
16 from its 90% interest in the Grand Gulf nuclear plant at wholesale to its
17 only customers: EAI, ELL, EMI, and ENOI. ESI is a service company
18 established to provide professional services primarily to Entergy’s
19 regulated utilities or Operating Companies.
20 EOI is also a service company, and was established to provide
21 nuclear management and operations and maintenance services to
22 Entergy’s regulated nuclear plants: Arkansas Nuclear One; River Bend;
2011 ETI Rate Case 9-355
Entergy Texas, Inc. Page 10 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Waterford 3; and Grand Gulf. Although these plants are operated by EOI,
2 they are owned by: EAI; EGSL; ELL; and System Energy, respectively.
3
4 Q. PLEASE PROVIDE AN OVERVIEW OF ENTERGY’S NON-REGULATED
5 SUBSIDIARIES.
6 A. Entergy’s non-regulated subsidiaries include, among others, EEI, Entergy
7 Power, LLC (“EPL”), a wholesale power producer that is a subsidiary of
8 Entergy Asset Management, Inc., and ENUC, a service company
9 established to provide nuclear management and operations services to
10 Entergy’s non-regulated nuclear plants. For a more detailed discussion of
11 Entergy’s direct non-regulated affiliates, please refer to Exhibit SBT-2.
12
13 Q. FROM WHICH OF THE ENTERGY SUBSIDIARIES DOES ETI RECEIVE
14 THE MOST SIGNIFICANT LEVEL OF AFFILIATE CHARGES?
15 A. ETI receives the most significant level of affiliate charges from ESI. In
16 addition to affiliate charges from ESI, ETI receives charges from the other
17 Operating Companies, EOI, and from certain non-regulated affiliates.
18
19 Q. WHY IS ESI THE SOURCE OF MOST OF ETI’S AFFILIATE CHARGES?
20 A. Centralization of activities through the creation of service companies
21 results in economies of scale and provides a pool of centralized expertise
22 for Entergy Corporation’s regulated utility affiliates. As noted previously,
23 ESI, EOI, EEI, and ENUC are the four primary service companies. EOI
2011 ETI Rate Case 9-356
Entergy Texas, Inc. Page 11 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 provides services to the regulated nuclear plants, and EEI and ENUC
2 provide services to non-regulated affiliates, as more fully described in
3 Exhibit SBT-2. I provide an overview of the services provided by ESI.
4
5 Q. PLEASE DESCRIBE THE PURPOSE AND FUNCTION OF ESI.
6 A. ESI is authorized to conduct business as a service company by a
7 temporary order issued by the Securities and Exchange Commission
8 (“SEC”) in March 1963, which was made permanent in March 1965. ESI
9 was formed as, and continues to be, primarily a service company for the
10 Operating Companies. Costs incurred by ESI to provide services to all
11 regulated companies, including ETI, are billed at cost and do not produce
12 a profit. ESI also performs services for some of Entergy’s non-regulated
13 companies through ESI’s Service Agreement with EEI. These services
14 are billed at cost plus 5%. Exhibit SBT-2 provides a more detailed
15 discussion of ESI’s purpose and function.
16
17 Q. WHAT TYPES OF SERVICES DOES ESI PROVIDE?
18 A. The services ESI provides to its affiliates include general executive,
19 management, advisory, administrative, human resources, accounting,
20 legal, regulatory, and engineering services. These services are provided
21 in accordance with Service Agreements entered into by ESI and the
22 respective affiliates to which it provides services. The Service
23 Agreements between ESI and its affiliates are included as Exhibits SBT-
2011 ETI Rate Case 9-357
Entergy Texas, Inc. Page 12 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 4A through SBT-4P. These Service Agreements outline the general types
2 of services that ESI provides.
3 ESI provides services according to functional groupings that reflect
4 the way ESI is organized. See Exhibits SBT-5 and SBT-6 for details,
5 which I discuss in more detail later in my testimony. These groupings are
6 reflected in the presentation of ETI’s affiliate expenses in this filing and
7 represent a compilation of the services that are provided to ETI by ESI.
8 The types of services outlined in the Service Agreements between
9 ESI and the affiliates that it serves have been grouped in classes that are
10 discussed later in my testimony for the purpose of presentation in this
11 filing. Exhibit SBT-7 shows the affiliates that receive services from ESI.
12
13 Q. IS THE SERVICE AGREEMENT BETWEEN ESI AND ETI DIFFERENT
14 IN SUBSTANCE FROM THE SERVICE AGREEMENTS ESI HAS WITH
15 THE OTHER AFFILIATED COMPANIES?
16 A. No. The Service Agreements between ESI and each of the other Entergy
17 affiliates discussed previously are the same in substance. However, the
18 types and amounts of services vary among the companies.
19
20 Q. ARE ALL NON-REGULATED ENTERGY COMPANIES PARTIES TO
21 SERVICE AGREEMENTS WITH ESI?
22 A. No. ESI does not directly provide services to all of the non-regulated
23 affiliates. ESI, however, does provide services directly to EPL and EEI,
2011 ETI Rate Case 9-358
Entergy Texas, Inc. Page 79 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Q. ARE THERE ANY PRO FORMA ADJUSTMENTS TO THIS CLASS?
2 A. Yes. The pro forma adjustments for the Depreciation Class are shown on
3 Exhibit SBT-D, which also indicates the Company witnesses who sponsor
4 those pro forma adjustments, and lists the pro forma adjustments by
5 account. As indicated on Exhibit SBT-D, I sponsor three pro forma
6 adjustments to the Depreciation Class. Exhibit SBT-12 describes the pro
7 forma adjustments to the Depreciation Class in greater detail.
8
9 2. Necessity
10 Q. WHAT KINDS OF ASSETS ARE OWNED BY ESI THAT RESULT IN THE
11 DEPRECIATION THAT IS THEN CHARGED TO THE AFFILIATE
12 COMPANIES?
13 A. In order to provide services to its affiliate companies, ESI must invest in
14 certain depreciable assets to support its operations. These assets consist
15 primarily of computer equipment, computer software systems,
16 communications equipment, furniture, fixtures, leasehold improvements,
17 and aircraft. However, a pro forma adjustment was made to remove
18 Company aircraft costs, including depreciation on aircraft, from the
19 Company’s cost of service.
2011 ETI Rate Case 9-425
Entergy Texas, Inc. Page 80 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Q. PLEASE DESCRIBE HOW THE DEPRECIATION OF ESI’S ASSETS IS
2 CALCULATED.
3 A. The purpose of depreciation is to distribute the cost of an asset over its
4 expected useful life. Total depreciation expense over the life of an asset
5 is equal to the asset’s cost (less any proceeds realized upon disposal).
6 ESI uses the straight-line method to calculate the annual depreciation
7 expense for its assets. Use of this depreciation method results in the cost
8 of an asset being distributed evenly over the expected useful life of the
9 asset. For example, an asset costing $1,000 that has an expected service
10 life of 10 years would result in depreciation expense for this asset of $100
11 per year for a period of 10 years ($1,000 divided by 10 years = $100 per
12 year or 10% a year). This method of calculating depreciation is
13 appropriate under generally accepted accounting principles. The straight-
14 line method is also the most commonly used and accepted depreciation
15 method. According to an American Institute of Certified Public
16 Accountants survey of 544 companies in 2009, 89% use the straight-line
17 method of depreciation versus other methods, which are primarily
18 accelerated methods of depreciation.16 Exhibit SBT-26 is a summary of
19 ESI’s assets, including plant in service, accumulated depreciation, net
20 plant, and the service life used to calculate depreciation.
16
American Institute of Certified Public Accountants (AICPA); Accounting Trends &
Techniques – 2010.
2011 ETI Rate Case 9-426
Entergy Texas, Inc. Page 81 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Q. PLEASE EXPLAIN WHY THE DEPRECIATION COSTS BILLED TO ETI
2 ARE NECESSARY.
3 A. ESI requires certain assets to support the operations that provide services
4 to its affiliates, including ETI. The depreciation cost is the result of
5 distributing the cost of these assets over their expected service lives to the
6 recipients of the services provided by ESI. These assets enable ESI to
7 provide the services required by its affiliates, including ETI, in the most
8 efficient, effective, and reliable manner possible. Without such assets to
9 support its operations, ESI could not provide the services that are required
10 by its affiliates, including ETI. Depreciation of those assets is a necessary
11 and proper component of the cost of owning and using the assets to
12 provide services.
13
14 3. Reasonableness
15 Q. HAVE YOU REVIEWED THE DEPRECIATION EXPENSE TO
16 DETERMINE WHETHER THE CHARGES WERE REASONABLE?
17 A. Yes. The charges to ETI for the costs I sponsor are reasonable for the
18 operation of ETI because the method of calculating depreciation
19 (straight-line method) is appropriate under generally accepted accounting
20 principles and is the most common method used. In addition, the price
21 charged by ESI to ETI for this item represents the actual cost of this item.
2011 ETI Rate Case 9-427
Entergy Texas, Inc. Page 82 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 Q. WHAT OBJECTIVE SOURCES SUPPORT YOUR OPINION THAT THE
2 DEPRECIATION COSTS BILLED BY ENTERGY SERVICES TO ETI ARE
3 REASONABLE?
4 A. Exhibit SBT-27 is a benchmarking study prepared under my supervision
5 that compares the dollar amount of assets per employee for ESI to the
6 dollar amount of assets per employee for other PUHCA 2005 service
7 companies. This measure, cost of assets per employee, is appropriate
8 because employees drive the need for assets in service companies.
9 Because the number of employees would be the primary determinant of
10 the level of the assets that would be required, assets per employee is a
11 valid measure. Exhibit SBT-27 compares the service company property
12 per employee of ESI to the service company property per employee of six
13 other PUHCA 2005 service companies with at least $100 million of service
14 company property as of December 31, 2010. This exhibit shows ESI’s
15 cost of assets per employee, while slightly higher than the average, is
16 reasonable compared to that of the other PUHCA 2005 service
17 companies. This comparison is based on service company headcount
18 information contained in the respective corporate Forms 10-K and service
19 company property information contained in each service company’s FERC
20 Form 60 Annual Report for the period ending December 31, 2010.
21 However, the service company property for Southern Company
22 Services, Inc., Entergy Services, Inc., Exelon Business Services
23 Company, and American Electric Power Service Corporation on Exhibit
2011 ETI Rate Case 9-428
Entergy Texas, Inc. Page 83 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 SBT-27 differs from what was reported on the companies’ 2010 FERC
2 Form 60s. These were the only companies that included Transportation
3 Equipment in their Service Company Property. Beginning with the FERC
4 Form 60 Annual Report for the period ending December 31, 2008, the
5 service company property category “Aircraft and Airport Equipment” was
6 eliminated and included in “Transportation Equipment.” A pro forma
7 adjustment was made (AJ21-01) to remove Company aircraft costs from
8 the Company’s cost of service. Therefore, to be consistent with the costs
9 included in this case, the Transportation Equipment was removed from the
10 total Service Company Property for all companies before the
11 benchmarking study was completed. Because the benchmarking study
12 supports the reasonableness of the level of assets being depreciated, and
13 the procedures used to depreciate the assets are appropriate and
14 consistent with well accepted accounting practices, the ultimate level of
15 depreciation is likewise reasonable.
16 With the exception of depreciation on aircraft, ESI distributes the
17 costs associated with the depreciation and amortization of ESI assets
18 based on the labor cost billed to each affiliate. Distributing ESI’s
19 depreciation and amortization costs in this manner is an appropriate
20 allocation of these costs because ESI employee labor is a reasonable
21 measure of the level of services provided by ESI employees to affiliates,
22 and employees and the services they provide drive the need for the assets
23 utilized by ESI in its operations. Depreciation on aircraft is included as a
2011 ETI Rate Case 9-429
Entergy Texas, Inc. Page 84 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 component of total flight costs of ESI aircraft. Flight costs are charged to
2 specific PCs based on the PC(s) associated with the ridership and
3 purpose of a particular flight. However, as noted above, a pro forma
4 adjustment was made to remove Company aircraft costs, including
5 depreciation on aircraft, from the Company’s cost of service.
6
7 4. How Costs are Charged
8 Q. DO THE DEPRECIATION COSTS CHARGED BY ENTERGY SERVICES
9 TO ETI UNDER THIS CLASS REASONABLY APPROXIMATE THE
10 COSTS OF THOSE ITEMS?
11 A. Yes. The depreciation costs charged are based on the actual costs of the
12 assets supporting ESI’s operations and do not include any profit
13 or markup.
14
15 Q. IS THE PRICE CHARGED TO ETI FOR DEPRECIATION NO HIGHER
16 THAN THE PRICE CHARGED TO OTHER AFFILIATES?
17 A. Yes. The price charged to ETI is no higher than the price charged by ESI
18 to the other affiliates for depreciation on a per unit basis. With the
19 exception of depreciation on aircraft, ESI depreciation expense is loaded
20 onto each ESI labor dollar, and then billed out to affiliates. The
21 depreciation loader is assigned the same PC as labor, so that it properly
22 follows the same billing distribution as the labor dollars on which it is
23 based. As explained in my testimony, each PC is assigned one billing
2011 ETI Rate Case 9-430
Entergy Texas, Inc. Page 85 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 method that will most appropriately allocate the charges to the companies
2 receiving the services based on cost-causation principles. Thus,
3 depreciation cost is billed to each affiliate at the same rate for each dollar
4 of labor charged, ensuring that costs are equitably distributed to
5 each affiliate.
6
7 Q. HOW ARE THE COSTS OF THIS CLASS CAPTURED AND BILLED TO
8 ETI?
9 A. With the exception of depreciation on aircraft, the cost associated with this
10 class is initially captured in Project Code F5PCZUDEPX, Depreciation and
11 Amortization, and then these costs are distributed directly to ESI PCs
12 based on the labor charged to the project codes. The receiving PCs then
13 bill the depreciation costs (along with all other costs charged to the PC) to
14 ESI’s affiliates based on the assigned billing method for each project.
15 During the test year, projects receiving depreciation costs billed
16 $1,777,986 Total ETI Adjusted, which includes pro forma adjustments, to
17 ETI. Exhibit SBT-B shows the costs included in this class by project code.
18
19 Q. WHAT BILLING METHOD IS USED TO ALLOCATE THIS EXPENSE
20 ITEM TO THE VARIOUS ENTITIES THAT RECEIVE SERVICES FROM
21 ESI?
22 A. As noted, with the exception of depreciation on aircraft, ESI assigned
23 depreciation costs to projects based on labor charged to projects and then
2011 ETI Rate Case 9-431
Entergy Texas, Inc. Page 86 of 98
Direct Testimony of Stephanie B. Tumminello
2011 Rate Case
1 billed these costs to affiliates based on the billing method assigned to
2 each project. The use of assets required to support ESI employee service
3 functions results in the depreciation and amortization cost. Labor charged
4 to projects is an appropriate allocation for this cost because ESI employee
5 labor is a reasonable measure of the level of services provided by ESI
6 employees to affiliates. This process distributes the depreciation and
7 amortization of assets necessary for the ESI employees to provide
8 services to its affiliates in a manner consistent with the distribution of ESI
9 labor to the affiliates that receive services.
10
11 C. Service Company Recipient Offsets (also referred to as Shared Services
12 Loader Offsets)
13 1. Description of Class
14 Q. PLEASE BRIEFLY DESCRIBE THIS CLASS OF AFFILIATE COSTS.
15 A. This class represents the corresponding credit to Service Company
16 Recipient Allocation transactions. As discussed earlier in my testimony,
17 the Service Company Recipient Allocation is the mechanism by which the
18 costs of services provided by ESI employees to operate ESI that are
19 initially billed to ESI through the PC billing process are distributed to ESI’s
20 affiliates in a second tier allocation. ESI records the costs associated with
21 ESI services received in a “clearing account” on its balance sheet. These
22 costs reside temporarily in this clearing account until they are distributed
23 to affiliates that are using the services of ESI employees. There are two
2011 ETI Rate Case 9-432
SOAH Docket No. XXX-XX-XXXX
PUC Docket No. 39896
ETI 2011 Rate Case
ETI EXHIBIT NO. 13
DOCKET NO. 39836
APPLICATION OF ENTERGY § PUBLIC UTILITY COMMISSION
TEXAS, INC. FOR AUTHORITY §
TO CHANGE RATES AND § OF TEXAS
RECONCILE FUEL COSTS §
DIRECT TESTIMONY
OF
DANE A. WATSON
ON BEHALF OF
ENTERGY TEXAS, INC.
NOVEMBER 2011
2011 ETI Rate Case 4-347
Exhibit DAW-1
2011 TX Rate Case
Page 1 of 212
ENTERGY TEXAS, INC.
ELECTRIC PLANT
DEPRECIATION RATE STUDY
AT DECEMBER 31, 2010
http://www.utilityalliance.com
Exhibit DAW-1
2011 TX Rate Case
Page 2 of 212
ENTERGY TEXAS
ELECTRIC PLANT
DEPRECIATION RATE STUDY
EXECUTIVE SUMMARY
Entergy Texas, Incorporated (“ETI” or “Company”) engaged Alliance
Consulting Group to conduct a depreciation study of the Company’s Electric Texas
utility plant depreciable assets as of December 31, 2010.
This study was conducted under a traditional depreciation study approach for
life and net salvage. The broad group, average life, remaining life depreciation
system was used. This methodology has been adopted by numerous state
commissions and FERC.
Currently utilized depreciation rates were approved in the 1990s and have
been adopted in subsequent stipulations before the Texas PUC.
This study recommends an overall increase of $16.2 million in annual
depreciation expense for all accounts compared to rates currently in effect. This
consists of the following changes: an increase of $1.1 million for Production Assets,
a decrease of $7 thousand in annual depreciation expense for Hydro accounts, with
an increase of $4.1 million in depreciation expense for transmission accounts, an
increase of $9.4 million for distribution plant accounts, a decrease of $2.3 million for
general plant accounts that are depreciated, and an increase of $1.8 million for
general plant amortized accounts, and an additional $2.1 million for the reserve
deficiency amortization for assets that are moving to general plant amortization.
Appendix A shows the computation of the proposed depreciation rates. Appendix B
demonstrates the change in depreciation expense for the various accounts.
Exhibit DAW-1
2011 TX Rate Case
Page 60 of 212
FERC Account 397.2 Other Communication Equipment (25 S5)
This account consists of other communication equipment such as microwave
equipment and fiber optic equipment used in general utility service. There is
approximately $40.5 million in this account. This account currently has an S3 curve
and life of 19 years. Given that these assets are different in scope than account
397.1 that contains smaller components like telephone systems and portable radios,
the assets are best suited to depreciation rather than general plant amortization.
There has been limited retirement activity in this account. Based on the life
characteristics of the assets in this account, this study recommends moving to a 25
S5 dispersion for this account.
57
Exhibit DAW-1
2011 TX Rate Case
Page 61 of 212
GENERAL PLANT
General Accounts Amortized, FERC Accounts 391.1-397.1 and 398.0
FERC Account 391.1 Office Furniture and Equipment (15 year amortization)
This account consists of miscellaneous office furniture such as desks, chairs,
filing cabinets, and tables used for general utility service. There is approximately
$940 thousand in this account. This account currently has a life of 26 years with an
R2.5 dispersion. This study recommends general plant amortization for this
account. After performing actuarial analysis, a shorter life than is currently approved
was shown. The Company provided a recommended schedule for amortization
periods for this account. The Company’s recommendation of 15 years is consistent
with shorter lives shown in actuarial analysis. Thus, this study recommends moving
to a 15 year amortization period for this account.
FERC Account 391.2 Computer Equipment (5 year amortization)
This account consists of computer equipment used for general utility service.
There is approximately $22.5 million in this account. The account has an approved
life of 10 years with an R2.5 dispersion. This study recommends general plant
amortization for this account. After performing actuarial analysis, a shorter life than
is currently approved was shown. The Company provided a recommended
schedule for amortization periods for this account. The Company’s recommendation
of 5 years is consistent with shorter lives shown in actuarial analysis. Thus, this
study recommends moving to a 5 year amortization period for this account.
58
PUC DOCKET NO. 39896 2012 NOV 2 i 9:
2
SOAH DOCKET NO. XXX-XX-XXXX
F
APPLICATION OF ENTERGY TEXAS, § PUBLIC UTILITY COMMISSION
INC. FOR AUTHORITY TO CHANGE §
RATES, RECONCILE FUEL COSTS, § OF TEXAS
AND OBTAIN DEFERRED §
ACCOUNTING TREATMENT §
ORDER ON REHEARING
This Order addresses the application of Entergy Texas, Inc. for authority to change rates,
reconcile fuel costs, and defer costs for the transition to the Midwest Independent System
Operator (MISO). In its application, Entergy requested approval of an increase in annual base-
rate revenues of approximately $111.8 million (later lowered to $104.8 million), proposed tariff
schedules, including new riders to recover costs related to purchased-power capacity and
renewable-energy credit requirements, requested final reconciliation of its fuel costs, and
requested waivers to the rate-filing package requirements.
On July 6, 2012, the State Office of Administrative Hearings (SOAH) administrative law
judges (ALJs) issued a proposal for decision in which they recommended an overall rate increase
for Entergy of $28.3 million resulting in a total revenue requirement of approximately $781
million. The ALJs also recommended approving total fuel costs of approximately $1.3 billion.
The ALJs did not recommend approving the renewable-energy credit rider and the Commission
earlier removed the purchased-power capacity rider as an issue to be addressed in this 1
docket.
On August 8, 2012, the ALJs filed corrections to the proposal for decision based on the
exceptions and replies of the parties
2. Except as discussed in this Order, the Commission adopts
the proposal for decision, as corrected, including findings of fact and conclusions of law.
Parties filed motions for rehearing on September 25 and October 4, 2012 and filed replies
to the motions for rehearing on October 15, 2012. The Commission considered the motions for
Supplemental Preliminary Order at 2. 3 (Jan. 19,2012).
2
Letter from SOAH judges to PUC (Aug. 8, 2012).
PUC Docket No. 39896 Order on Rehearing Page 2 of 44
SOAH Docket No. XXX-XX-XXXX
rehearing at the October 25, 2012 open meeting. The Commission granted Commission Staffs
motion for rehearing that requested technical corrections to reflect the rates that resulted from the
Commission Staff number-running memo that was tiled on August 28, 2012. The Commission
modifies findings of fact 205, 206, 208, and 210 as requested by Commission Staff and attaches
Commission schedules I through V to reflects its decisions. The Commission granted the
Department of Energy’s motion for rehearing requesting that finding of fact 198 be modified to
reflect the applicable off-season for the schedulable intermittent pumping service. Finding of
fact 198 is modified to reflect that the off-season is October through May. In its motion for
rehearing, Entergy noted that findings of fact 1 7B and I 7D should be modified to more
accurately reflect the procedural history. The Commission modifies findings of fact 1 7B and
I 7D to state that Entergy agreed to extend time to provide the Commission sufficient time to
consider the issues in this proceeding on two occasions—at the July 27 and August 30, 2012
open meetings.
I. Discussion
A. Prepaid Pension Asset Balance
Entergy included in rate base an approximately $56 million item named Unfunded
3 This amount represents the accumulated difference between the annual pension costs
Pension.
calculated in accordance with the Statement of Financial Accounting Standards (SFAS) No. 87
and the actual contributions made by Entergy to the pension fund—Entergy contributed nearly
$56 million more to its pension fund than the minimum required by SFAS No. 87.
In Docket No. 33309, the Commission allowed a pension prepayment asset, excluding
the portion of the asset that is capitalized to construction work in progress (CWIP), less accrued
deferred federal income taxes (ADFIT) to be included in rate base.
5 For the excluded portion,
the Commission allowed the accrual of an allowance for funds used during construction
Proposal for Decision at 23 (July 6, 2012) (PFD).
PFD at 23-24.
Application of AEP Texas Central Company for Authority to Change Rates, Docket No. 33309, Order on
Rehearing (March 4, 2008).
PUC Docket No. 39896 Order on Rehearing
SOAH Docket No. XXX-XX-XXXX Page 3 of 44
6
(AFUD C), The ALJs concluded that this approach was sound and
should be followed In this
7 Thus, the ALJs recommended that the CWIP-related portion
case.
of Entergy’s prepaid pension
asset ($25,311,236) should be excluded from the asset and
should accrue 8
AFUDC. However,
the ALJs did not address ADFIT.
The Commission agrees that the CWIP-related portion of Entergy’s
pension asset should
be excluded from the asset and that this excluded portion should accrue
AFUDC. However, the
Commission also finds that the impact of this exclusion on Entergy’s ADFIT
should be retlected.
When items are excluded from rate base, the related ADFIT should
also be excluded. The
adjusted ADFIT for the prepaid pension asset remaining in Entergy’s rate base
should be reduced
by $8,858,933, the deferred taxes related to the excluded $25 million. The Commission
adds
new finding of fact 28A to reflect this modification to Entergy’s ADFIT.
B. FIN 48
The Financial Accounting Standards Board’s Interpretation No. 48 (FIN 48) prescribes
the way in which a company must analyze, quantify, and disclose the potential consequences
of
tax positions that the company has taken that are legally uncertain. Entergy reported that its
uncertain tax positions totaled $5,916,461. FIN 48 requires that this amount be recorded on
Entergy’s balance sheet as a tax liability. Entergy also reported that it made a cash deposit with
the IRS in the amount of $1,294,683 associated with its FIN 48 9liability.
The ALJs concluded that Entergy’s FIN 48 liability should be included in its ADFIT
balance, but the amount of the cash deposit made by Entergy to the IRS attributable to Entergy’s
FIN 48 liability should not be included in Entergy’s ADFIT balance. Accordingly, the ALJs
recommended that $4,621,778 (Entergy’s FIN 48 liability of $5,916,461 less the $1,294,683 cash
deposit Entergy has already made with the IRS) be added to Entergy’s ADFIT balance and thus
6
Remand of Docket No. 33309 j’Applicaiion of AEP Texas ‘Z’entral company for Authority to Change
Rates), Docket No. 38772, Order on Remand (Jan, 20, 2011).
‘
PFD at 26.
Id at 24-26.
PFD at 26-27 (citing Rebuttal Testimony of Roberts, Entergy Ex. 64 at 6). 29 (citing Rebuttal Testimony
of Roberts, Entergy Ex. 64 at 8).
PUC Docket No. 39896 Order on Rehearing Page 4 of 44
SOAH Docket No. XXX-XX-XXXX
be used to offset Entergy’s rate base.’° The ALJs did not recommend the addition of a deferred-
tax-account rider because no party expressly advocated the addition of such a rider.’
1
The Commission adopts the proposal for decision regarding the adjustment to Entergy’s
ADFIT for the amount attributable to Entergy’s FIN 48 liability. However, the Commission also
follows its precedent regarding the creation of a deferred-tax-account tracker and modifies the
proposal for decision on this point. In CenterPoint’s Electric Delivery Company’s last rate case,
Docket No. 38339,12 the Commission found that tax schedule UTP—on which companies must
describe, list, and rank each uncertain tax position—would provide the IRS auditors sufficient
information to quickly determine which uncertain tax positions are of a magnitude worth
investigating and that an IRS audit would be more likely to occur on some uncertain tax
positions. If an IRS audit of a FIN 48 uncertain tax position results in an unfavorable outcome,
the utility would not be able to earn a return on the amount paid to the IRS until the next rate
case.
Accordingly, the Commission authorizes Entergy to establish a rider to track unfavorable
FIN-48 rulings by the IRS. The rider will also allow Entergy to recover on a prospective basis
an after-tax return of 8.27% on the amounts paid to the IRS that result from an unfavorable FIN-
48 unfavorable-tax-position audit. The return will be applied prospectively to FIN-48 amounts
disallowed by an IRS audit after such amounts are actually paid to the federal government. If
Entergy subsequently prevails in an appeal of an unfavorable FIN-48 unfavorable-tax-position
decision by the IRS, then any amounts collected under rider related to that overturned decision
shall be credited back to ratepayers.
The Commission adds new finding of fact 40A and deletes finding of fact 41 consistent
with its decision to authorize the deferred-tax-account tracker.
‘°
PFD at 29.
“Id. at 29.
12
Application of CenterPoint Electric Delivery Company, LLC for Authority to Change Rates,
Docket
No. 38339, Order on Rehearing at 3-4 (June 23. 2011).
PUC Docket No. 39896 Order on Rehearing Page 5 of 44
SOAH Docket No. XXX-XX-XXXX
C. Capitalized Incentive Compensation
Entergy capitalized into plant-in-service accounts some of the incentive payments made
to employees and sought to include those amounts in rate base. The ALJs determined that
Entergy should not be able to recover its financially based incentive-compensation costs.
t3
Therefore, the portion of Entergy’s incentive-compensation costs capitalized during the period
July 1, 2009 through June 30, 2010 that were financially based was excluded from Entergy s rate ‘
base. The ALJs also determined that the actual percentages should be used to determine the
amount that is financially as
4
In discussing Entergy’s incentive compensation as a component of operating expenses,
the ALJs adopted the method advocated by Texas Industrial Energy Consumers (TIEC) for
calculating the amount of the financially based incentive costs. This method uses the actual
percentage reductions applicable to each of the annual incentive programs that included a
component of financially-based costs.
15
In its exceptions regarding capitalized incentive compensation, Entergy advocated for the
use of TIEC’s methodology to also calculate the amount of capitalized incentive compensation
that is financially based. Entergy also noted that the amount of the disallowance reflected in the
schedules, $1,333,352, was calculated using a disallowance factor that included incentive
compensation tied to cost-control measures, which the ALJs found to be recoverable in the
operating-cost incentive-compensation calculation.’
6 When the TIEC methodology is applied to
the capitalized incentive-compensation costs in rate base, the net result under TIEC’s
methodology is that only $335,752.96 should be disallowed from capital costs.’
7
The Commission agrees that capitalized incentive compensation that is financially based
should be excluded from rate base and that the exclusion only applies to incentive costs that
Entergy capitalized during the period from July 1, 2009 through June 30, 2010. However, the
Commission finds that a consistent methodology should be used to calculate the amount to be
PFDat 171.
“Id. at 72.
‘
Ia’ at 174; see also Entergy’s Exceptions to the Proposal for Decision at 25-26 (July 23, 2012).
[6
Entergy’s Exceptions to the Proposal for Decision at 25-26.
‘
Id. at 25-26.
PUC Docket No. 39896 Order on Rehearing Page 6 of 44
SOAH Docket No. XXX-XX-XXXX
excluded and therefore that TIEC’s methodology should also be used for calculating the amount
of capitalized financially based incentive-compensation costs that should be excluded from rate
base. Accordingly, the total amount of capitalized incentive-compensation costs that should be
disallowed from rate base is $335,752.96. Finding of fact 61 is modified to reflect this
determination.
As noted by Commission Staff, this disallowance to plant-in-service alters the expense
for ad valorem taxes. Accounting for this disallowance, the appropriate expense amount for ad
valorem taxes is $24,92l,022,’ an adjustment of $1,222,106 to Entergy’s test year amount.
Finding of fact 151 is modified to reflect this adjustment to property taxes.
D. Rate of Return and Cost of Capital
The ALJs found the proper range of an acceptable return on equity for Entergy would be
from 9.3 percent to 10.0 percent.’
9 The mid-point of the range is 9.65 percent. The ALJs found
that the effect of unsettled economic conditions facing utilities on the appropriate return on
equity should be taken into account and that the effect would be to move the ultimate return on
equity towards the upper limits of the range that was determined to be reasonable.
° The ALJs
2
found that the reasonable adjustment would be 15 basis points, moving the reasonable return on
equity to 9.80 percent.
’
2
The Commission must establish a reasonable return for a utility and must consider
applicable factors.
22 The Commission disagrees with the ALJs that a utility’s return on equity
should be determined using an adder to reflect unsettled economic conditions facing utilities.
The Commission agrees with the ALJs, however, that a return on equity of 9.80 percent will
allow Entergy a reasonable opportunity to earn a reasonable return on its invested capital, but
finds this rate appropriate independent of the 15-point adder recommended by the ALJs. A
return on equity of 9.80 percent is within the range of an acceptable return on equity found by
Commission Number-Run Memorandum at 2 (Aug. 28, 2012).
‘
PFD at 94.
1d.
20
21
Id at94.
22
PURA § 36.051, .052.
PIJC Docket No. 39896 Order on Rehearing Page 7 of 44
SOAH Docket No. XXX-XX-XXXX
the ALJs. Accordingly, the Commission adds new finding or fact 65A to reflect
the
Commission’s decision on this point.
E. Purchased-Power Capacity Expense
The ALJs rejected Entergy’s request to recover $31 million more in purchased-power
capacity costs than its actual test-year expenses because Entergy had failed to prove that the
adjustment was known and measurable,
23 and because the request violated the matching
24 Consequently, the ALJs recommended that Entergy’s test-year expenses of
principle.
$245,432,884 be used to set rates in this docket.
25
Entergy pointed to an additional $533,002 of purchased-power capacity expenses that
were properly included in Entergy’s rate-tiling package, but not provided for in the proposal for
26 The Commission finds that an additional $533,002 ($6,132 for test-year expenses for
decision.
Southwest Power Pool fees, $654,082 for Toledo Bend hydro fixed-charges, and -$127,212 for
an Entergy intra-system billing adjustment that were all recorded in FERC account 555) of
purchased-power capacity costs were incurred during the test-year and should be added to the
purchased-power capacity costs in Entergy’s revenue requirement. The Commission modities
findings of fact 72 and 86 to reflect the inclusion of the additional $533,002 of test-year
purchased-power capacity costs, increasing the total amount to $245,965,886.
F. Labor Costs — Incentive Compensation
The ALJs found that $6,196,037, representing Entergy’s financially-based incentives paid
in the test-year, should be removed from Entergy’s O&M expenses.
27 The ALJs agreed with
Commission Staff and Cities that an additional reduction should be made to account for the
FICA taxes that Entergy would have paid for those costs,
28 but did not include this reduction in a
finding of fact.
23
PFD at 108-09.
1d.atlO9.
24
26
Entergy’s Exceptions to the Proposal for Decision at 51.
27
PFDat 175.
2
at 175-76.
PVC Docket No. 39896 Order on Rehearing Page 8 of 44
SOAH Docket No. XXX-XX-XXXX
The Commission agrees with the ALJs, but modifies finding of fact 133 to specifically
include the decision that an additional reduction should be made to account for the FICA taxes
Entergy would have paid on the disallowed financially-based incentive compensation. The
Commission notes that this reduction for FICA taxes is reflected in the schedules attached to this
29
Order.
G. Affiliate Transactions
OPUC argued that Entergy’s sales and marketing expenses exclusively benefit the larger
commercial and industrial customers, but the majority of the sales, marketing, and customer
service expenses are allocated to the operating companies based on customer counts. Therefore,
the majority of these expenses are allocated to residential and small business customers. OPUC
argued that it is inappropriate for residential and small business customers to pay for these
° The ALJs did not adopt OPUC’s position on this issue.
3
expenses.
The Commission agrees with OPUC and reverses the proposal for decision regarding
allocation of Entergy’s sales and marketing expense and finds that $2.086 million of sales and
marketing expense should be reallocated using direct assignment. The Commission has
previously expressed its preference for direct assignment of affiliate expenses.
’
3 The
Commission finds that the following amounts should be allocated based on a total-number-of-
customers basis: (1) $46,490 for Project E10PCR56224 — Sales and Marketing — EGSI Texas;
(2) $17,013 for Project F3PCDIOO49 -. Regulated Retail Systems O&M; and (3) $30,167 for
Project F3PPMMALI2 — Middle Market Mkt. Development. The remainder, $1,992,475, should
be assigned to (I) General Service, (2) Large General Service and (3) Large Industrial Power
32 The reallocation has the effect of increasing the revenue requirement allocated to the
Service.
large business class customers and reduces the revenue requirement for small business and
residential customers. New finding of fact I 64A is added to reflect the proper allocation of these
affiliate transactions.
29
Commission Number Run-Memorandum at 3 (Aug. 28, 2012).
°
Direct Testimony of Carol Szerszen, OPUC Ex. I at 44-45.
‘Application of Central Power and Light Company for Authority to Change Rates, Docket No. 14965,
Second Order on Rehearing at 87, COL 29 (Oct. 16, 1997).
Direct Testimony of Carol Szerszen, OPUC Ex. I at Schedule CAS-7.
PUC Docket No. 39896 Order on Rehearing Page 9 of 44
SOAH Docket No. XXX-XX-XXXX
I-I. Fuel Reconciliation
Entergy proposed to allocate costs for the fuel reconciliation to customers using a line-
loss study performed in 1997. Entergy conducted a line-loss study for the year ending Decem
ber
31, 2010, which falls in the middle of the two year fuel reconciliation period—July 2009 throug
h
June 2011—and therefore reflects the actual line losses experienced by the customer classes
during the reconciliation period. Cities argued that the allocation of fuel costs incurred over
the
reconciliation period should reflect the current line-loss study performed by Entergy for this
case
and recommended approval on a going-forward basis. Fuel factors under P.V.C. SUBsT.
R. 25.237(a)(3) are temporary rates subject to revision in a reconciliation proceeding describ
ed
in P.V.C. Su3sT. R. 25.236. P.V.C. SUBsT. R. 25.236(d)(2) defines the scope of a fuel
reconciliation proceeding to include any issue related to the reasonableness of a utility’
s fuel
expenses and whether the utility has over- or under-recovered its reasonable fuel 33 expenses.
Cities calculated a $3,981,271 reduction to the Texas retail fuel expenses incurred over the
reconciliation period using the current line-losses. The ALJs rejected Cities’ propos
ed
adjustment finding that the P.U.C. SuBsT. R. 25.237(c)(2)(B) requires the use of Commission-
approved line losses that were in effect at the time fuel costs were billed to customers in a fuel
reconciliation.
34
The Commission agrees with Cities and reverses the proposal for decision regarding
which line-loss factors should be used in Entergy’s fuel reconciliation. Entergy used the 2010
study line-loss calculations to calculate the demand- and energy-related allocations in its cost of
service analysis supporting its requested base rates. These same currently available line-loss
factors should have been utilized in Entergy’s fuel reconciliation. The Commission finds that
Entergy’s 2010 line-loss factors should be used to calculate Entergy’s fuel reconciliation
over-recovery. As a result, Entergy’s fuel reconciliation over-recovery should be reduced by
$3 ,98 1,271. Finding of fact 246A and conclusions of law I 9A and 1 9B are added to reflect the
Commission’s finding that the 2010 line-loss factors be used to reconcile Entergy’s fuel costs.
‘ Cities’ Exceptions to the Proposal for Decision at 20-21 (July 23, 2012).
PFD at 327-328.
PUC Docket No. 39896 Order on Rehearing Page 10 of
SOAH Docket No. XXX-XX-XXXX
I. MISO Transition Expenses
During the Commission’s consideration of the proposal for decision, the parties that
contested the amount of Entergy’s MISO transition expenses and how the transition expenses
should be accounted for reached announced on the record that they had reached an agreement on
these issues.
35 Those parties agreed that the MISO transition expenses would not be deferred and
that Entergy’s base rates should include $1.6 million for MISO transition expense.
36 The
Commission adopts the agreement of the parties and accordingly modifies finding of fact 251
and deletes finding of fact 252.
J. Purchased-Power Capacity Cost Baseline
The Commission modified the amount of purchased-power capacity expense in the
test-year to be $245,965,886 (see section E above). Finding of fact 255 is modified to reflect the
change to the proper test-year purchased-power capacity expense.
K. Other Issues
New findings of fact 1 7A, 1 7B, I 7C, I 7D, and 17 E are added to reflect procedural
aspects of the case after issuance of the proposal for decision.
In addition, to reflect corrections recommended by the ALJs, findings of fact 116, 123,
192, 194, and 202 are modified; and new finding of fact I 82A is added.
The Commission adopts the following findings of fact and conclusions of law:
II. Findings of Fact
Procedural History
1. Entergy Texas, Inc. (ETI or the company) is an investor-owned electric utility with a
retail service area located in southeastern Texas.
Open Meeting Tr. at 138 (Aug. 17, 2012).
PUC Docket No. 39896 Order on Rehearing Page I I of 44
SOAH Docket No. XXX-XX-XXXX
2. ETI serves retail and wholesale electric customers in Texas. As of June 30, 2011, ETI
served approximately 412,000 Texas retail customers. The Federal Energy Regulatory
Commission (FERC) regulates ETI’s wholesale electric operations.
3. On November 28, 2011, ETI tiled an application requesting approval of: (1) a proposed
increase in annual base rate revenues of approximately $111.8 million over adjusted test-
year revenues; (2) a set of proposed tariff schedules presented in the Electric Utility Rate
Filing Package for Generating Utilities (RFP) accompanying ETI’s application and
including new riders for recovery of costs related to purchased-power capacity and
renewable energy credit requirements; (3) a request for final reconciliation of ETI’s fuel
and purchased-power costs for the reconciliation period from July 1, 2009 to
June 30, 2011; and (4) certain waivers to the instructions in RFP Schedule V
accompanying ETI’s application.
4. The 12-month test-year employed in ETI’s tiling ended on June 30, 2011 (test-year).
5. ETI provided notice by publication for four consecutive weeks before the effective date
of the proposed rate change in newspapers having general circulation in each county of
ETI’s Texas service territory. ETI also mailed notice of its proposed rate change to all of
its customers. Additionally, ETI timely served notice of its statement of intent to change
rates on all municipalities retaining original jurisdiction over its rates and services.
6. The following parties were granted intervenor status in this docket: Office of Public
Utility Counsel; the cities of Anahuac, Beaumont, Bridge City, Cleveland, Conroe,
Dayton, Groves, Houston, Huntsville, Montgomery, Navasota, Nederland, Oak Ridge
North, Orange, Pine Forest, Rose City, Pinehurst, Port Arthur, Port Neches, Shenandoah,
Silsbee, Sour Lake, Splendora, Vidor, and West Orange (Cities), the Kroger Co.
(Kroger); State Agencies; Texas Industrial Energy Consumers; East Texas Electric
Cooperative, Inc.; the United States Department of Energy (DOE); and Wal-Mart Stores
Texas, LLC, and Sam’s East, Inc. (Wal-Mart). The Staff (Staff) of the Public Utility
Commission of Texas (Commission or PUC) was also a participant in this docket.
7. On November 29, 2011, the Commission referred this case to the State Office of
Administrative Hearings (SOAH).
PUC Docket No. 39896 Order on Rehearing Page 12 of 44
SOAH Docket No. XXX-XX-XXXX
8. On December 7, 2011, the Commission issued its order requesting briefing on threshold
legal/policy issues.
9. On December 19, 2011, the Commission issued its Preliminary Order, identifying 31
issues to be addressed in this proceeding.
10. On December 20, 2011, the Administrative Law Judges (ALJs) issued SOAR Order
No. 2, which approved an agreement among the parties to establish a June 30, 2012
effective date for the company’s new rates resulting from this case pursuant to certain
agreed language and consolidate Application ofEntergy Texas, Inc. for Authority to Defer
Expenses Related to its Proposed Transition to Membership in the Midwest Independent
System Operator, Docket No. 39741 (pending) into this proceeding. Although it did not
agree, Staff did not oppose the consolidation.
11. On January 13, 2012, the ALJs issued SOAR Order No. 4 granting the motions for
admission pro hac vice filed by Kurt J. Boehm and Jody M. Kyler to appear and
participate as counsel for Kroger and the motion for admission pro hac vice filed by Rick
D. Chamberlain to appear and participate as counsel for Wal-Mart.
12. On January 19, 2012, the Commission issued a supplemental preliminary order
identifying two additional issues to be addressed in this case and concluding that the
company’s proposed purchased-power capacity rider should not be addressed in this case
and that such costs should be recovered through base rates.
13. ETI timely filed with the Commission petitions for review of the rate ordinances of the
municipalities exercising original jurisdiction within its service territory. All such
appeals were consolidated for determination in this proceeding.
14. On April 4, 2012, the ALJs issued SOAR Order No. 13 severing rate case expense issues
into Application of Entergy Texas. Inc. for Rate Case Expenses Severed from PUC
Docket No. 39896, Docket No. 40295 (pending).
15. On April 13, 2012, ETI adjusted its request for a proposed increase in annual base rate
revenues to approximately $104.8 million over adjusted test-year revenues.
16. The hearing on the merits commenced on April 24 and concluded on May 4, 2012.
PUC Docket No. 39896 Order on Rehearing Page 13 of 44
SOAH Docket No. XXX-XX-XXXX
17. Initial post-hearing briefs were filed on May 18 and reply briefs were tiled on May
30,
2012.
17A. On August 7, 2012, the SOAR ALJs filed a letter with the Commission recommending
changes to the PFD.
17B At the July 27, 2012 open meeting, ETI agreed to extend time to August 31, 2012 to
provide the Commission sufficient time to consider the issues in this proceeding.
1 7C. The Commission considered the proposal for decision at the August 17, 2012 and August
30, 2012 open meetings.
17D. At the August 30, 2012 open meeting, ETI agreed to extend time to September 14, 2012
to provide the Commission sufficient time to consider the issues in this proceeding.
I 7E. At the August 17, 2012 open meeting, parties announced on the record a settlement of the
amount of costs for the transition to MIS 0.
Rate Base
18. Capital additions that were closed to ETI’s plant-in-service between July 1, 2009 and
June 30, 2011, are used and useful in providing service to the public and were prudently
incurred.
19. ETI’s proposed Hurricane Rita regulatory asset was an issue resolved by the black-box
settlement in Application of Entergy Texas, Inc. for Authority to Change Rates and
Reconcile Fuel Costs, Docket No. 37744 (Dec. 13, 2010).
20. Accrual of carrying charges on the Hurricane Rita regulatory asset should have ceased
when Docket No. 37744 concluded because the asset would have then begun earning a
rate of return as part of rate base.
21. The appropriate calculation of the Hurricane Rita regulatory asset should begin with the
amount claimed by ETI in Docket No. 37744, less amortization accruals to the end of the
test-year in the present case, and less the amount of additional insurance proceeds
received by ETI after the conclusion of Docket No. 37744.
22. A Test-Year-end balance of $15,175,563 for the Hurricane Rita regulatory asset should
remain in rate base, applying a live-year amortization rate beginning August 15, 2010.
PUC Docket No. 39896 Order on Rehearing Page 14 of 44
SOAH Docket No. XXX-XX-XXXX
23. The Hurricane Rita regulatory asset should not be moved to the storm damage insurance
reserve.
24. The company requested in rate base its prepaid pension assets balance of $55,973,545,
which represents the accumulated difference between the Statement of Financial
Accounting Standards (SFAS) No. 87 calculated pension costs each year and the actual
contributions made by the company to the pension fund.
25. The prepaid pension assets balance includes $25,311,236 capitalized to construction work
in progress (CWIP).
26. It is not necessary to the financial integrity of ETI to include CWIP in rate base, and there
was insufficient evidence showing that major projects under construction were efficiently
and prudently managed.
27. The portion of the prepaid pension assets balance that is capitalized to CWIP should not
be included in ETI’s rate base.
28. The remainder of the prepaid pension assets balance should be included in ETI’s rate
base.
28A. When items are excluded from rate base, the related ADFIT should also be excluded.
The amount of ADFIT associated with the $25 million capitalized to CWIP and excluded
from rate base is $8,858,933. The adjusted ADFIT for the prepaid pension asset
remaining in Entergy’s rate base should be reduced by $8,858,933.
29. ETI should be permitted to accrue an allowance for funds used during construction on the
portion of ETI’s Prepaid Pension Assets Balance capitalized to CWIP.
30. The Financial Accounting Standard Board (FASB) Financial Interpretation No. 48
(FiN 48), “Accounting for Uncertainty in Income Taxes,” requires ETI to identify each of
its uncertain tax positions by evaluating the tax position on its technical merits to
determine whether the position, and the corresponding deduction, is more-likely-than-not
to be sustained by the Internal Revenue Service (IRS) if audited.
31. FIN 48 requires ETI to remove the amount of its uncertain tax positions from its
Accumulated Deferred Federal Income Tax (ADFIT) balance for financial reporting
PUC Docket No. 39896 Order on Rehearing Page 15 of 44
SOAH Docket No. XXX-XX-XXXX
purposes and record it as a potential liability with interest to better reflect the company’s
financial condition.
32. At test-year-end, ETI had $5,916,461 in FIN 48 liabilities, meaning ETI has, thus far,
avoided paying to the IRS $5,916,461 in tax dollars (the FIN 48 liability) in reliance upon
tax positions that the company believes will not prevail in the event the positions are
challenged, via an audit, by the IRS.
33. ETI has deposited $1,294,683 with the IRS in connection with the FIN 48 liability.
34. The IRS may never audit ETI as to its uncertain tax positions creating the FIN 48
liability.
35. Even if ETI is audited, ETI might prevail on its uncertain tax positions.
36. ETI may never have to pay the IRS the FIN 48 liability.
37. Other than the amount of its deposit with the IRS, ETI has current use of the FIN 48
liability funds.
38. Until actually paid to the IRS, the FIN 48 liability represents cost-free capital and should
be deducted from rate base.
39. The amount of $4,621,778 (representing ETI’s full FIN 48 liability of $5,916,461 less the
$1,294,683 cash deposit ETI has made with the IRS for the FIN 48 liability) should be
added to ETI’s ADFIT and thus be used to reduce ETI’s rate base.
40. ETI’s application and proposed tariffs do not include a request for a tracking mechanism
or rider to collect a return on the FIN 48 liability.
40A. It is appropriate for ETI to create a deferred-tax-account tracker in the form of a rider to
recover on a prospective basis an after--tax return of 8.27% on the amounts paid to the
IRS that result from an unfavorable FIN 48 audit. The rider will track unfavorable FIN
48 rulings and the return will be applied prospectively to FIN 48 amounts disallowed by
an IRS audit after such amounts are actually paid to the federal government. If ETI
prevails in an appeal of a FIN 48 decision, then any amounts collected under the rider
related to that decision should be credited back to ratepayers.
PUC Docket No. 39896 Order on Rehearing Page 16 of 44
SOA H Docket No. XXX-XX-XXXX
41. Deleted.
42. Investor-owned electric utilities may include a reasonable allowance for cash working
capital in rate base as determined by a lead-lag study conducted in accordance with the
Commission’s rules.
43. Cash working capital represents the amount of working capital, not specifically addressed
in other rate base items, that is necessary to fund the gap between the time expenditures
are made and the time corresponding revenues are received.
44. The lead-lag study conducted by ETI considered the actual operations of ETI, adjusted
for known and measurable changes, and is consistent with P.U.C. SuBsT.
R. 25.231 (c)(2)(B)(iii).
45. It is reasonable to establish ETI’s cash working capital requirement based on ETI’s lead-
lag study as updated in Jay Joyce’s rebuttal testimony and on the cost of service approved
for ETI in this case.
46. As a result of the black-box settlements in Application of Entergy Guif States, Inc. for
Authority to Change Rates and to Reconcile Fuel Costs, Docket No. 34800 (Nov. 7,
2008) and Docket No. 37744, the Commission did not approve ETI’s storm damage
expenses since 1996 and its storm damage reserve balance.
47. ETI established a prima facie case concerning the prudence of its storm damage expenses
incurred since 1996.
48. Adjustments to the storm damage reserve balance proposed by intervenors should be
denied.
49. The Hurricane Rita regulatory asset should not be moved to the storm damage insurance
reserve.
50. ETI’s appropriate Test-Year-end storm reserve balance was negative $59,799,744.
51. The amount of $9,846,037, representing the value of the average coal inventory
maintained at ETI’s coal-burning facilities, is reasonable, necessary, and should be
included in rate base.
PVC Docket No. 39896 Order on Rehearing
SOAH Docket No. XXX-XX-XXXX Page 17 of 44
52. The Spindletop gas storage facility (Spindletop facility) is used
and useful in providing
reliable and flexible natural gas supplies to ETI’s Sabine Station
and Lewis Creek
generating plants.
53. The Spindletop facility is critical to the economic, reliable operation of the
Sabine Station
and Lewis Creek generating plants due to their geographic location in
the far western
region of the Entergy system.
54. It is reasonable and appropriate to include ETI’s share of the costs to
operate the
Spindletop facility in rate base.
55. Staff recommended updating ETI’s balance amounts for short-term assets
to the 13-
month period ending December 2011, which was the most recent information
available.
Staff’s proposed adjustments should be incorporated into the calculation of ETI’s
rate
base.
56. The following short-term asset amounts should be included in rate base: prepay
ments at
$8,134,351; materials and supplies at $29,285,421; and fuel inventory at $52,693,485.
57. The amount of $1,127,778, representing costs incurred by ETI when it acquired the
Spindletop facility, represent actual costs incurred to process and close the acquisition,
not mere mark-up costs.
58. ETI’s $1,127,778 in capitalized acquisition costs should be included in rate base because
ETI incurred these costs in conjunction with the purchase of a viable asset that benefits
its retail customers.
59. In its application, ETI capitalized into plant in service accounts some of the incentive
payments ETI made to its employees. ETI seeks to include those amounts in rate base.
60. A portion of those capitalized incentive accounts represent payments made by ETI for
incentive compensation tied to financial goals.
61. The portion of ETI’s incentive payments that are capitalized and that are financially
based should be excluded from ETI’s rate base because the benefits of such payments
inure most immediately and predominantly to ETI’s shareholders, rather than its electric
PUC Docket No. 39896 Order on Rehearing Page 18 of 44
SOAH Docket No. XXX-XX-XXXX
customers. ETI’s capitalized incentive compensation that is financially based is
$335,752.96 and should be removed for rate base.
62. The test-year for ETI’s prior ratemaking proceeding ended on June 30, 2009, and the
reasonableness of ETI’s capital costs (including capitalized incentive compensation) for
that prior period was dealt with by the Commission in that proceeding and is not at issue
in this proceeding.
63. In this proceeding, ETI’s capitalized incentive compensation that is financially-based
should be excluded from rate base, but only for incentive costs that ETI capitalized
during the period from July 1, 2009 (the end of the prior test-year) through June 30, 2010
(the commencement of the current test-year).
Rate ofReturn and Cost of Capital
64. A return on common equity (ROE) of 9.80 percent will allow ETI a reasonable
opportunity to earn a reasonable return on its invested capital.
65. The results of the discounted cash flow model and risk premium approach support a ROE
of 9.80 percent.
65A. It is not appropriate to add 15 points to the ROE due to unsettled economic conditions
facing utilities.
66. A 9.80 percent ROE is consistent with ETI’s business and regulatory risk.
67. ETI’s proposed 6.74 percent embedded cost of debt is reasonable.
68. The appropriate capital structure for ETI is 50.08 percent long-term debt and
49.92 percent common equity.
69. A capital structure composed of 50.08 percent debt and 49.92 percent equity is
reasonable in light of ETI’s business and regulatory risks.
70. A capital structure composed of 50.08 percent debt and 49.92 percent equity will help
ETI attract capital from investors.
PUC Docket No. 39896 Order on Rehearing Page 19 of 44
SOAH Docket No. XXX-XX-XXXX
71. ETI’s overall rate of return should be set as follows:
L
1
CAPlT WEIGHTED Avc
COMPONENT STRUCTURE COST OF CAPITAL COST OF CAPJT,u
LONG-TERM DEBT 5008% 6.74% 3.38%
COMMON EQUITY 49.92% 9.80% 4.89%
TOTAL 100.00% 8.27%
Operating Expenses
72. ETI’s test-year purchased capacity expenses were $245,965,886.
73. ETI requested an upward adjustment of $30,809,355 as a post-test-year adjustment to its
purchased capacity costs. This request was based on ETI’s projections of its purchased
capacity expenses during a period beginning June 1, 2012 and ending May 31, 2013 (the
rate-year).
74. ETI’s purchased capacity expense projections were based on estimates of rate-year
expenses for: (a) reserve equalization payments under Schedule MSS- 1; (b) payments
under third-party capacity contracts; and (c) payments under affiliate contracts.
75. ETI’s projection of its rate-year reserve equalization payments under Schedule MSS-1 is
based on numerous assumptions, incLuding load growths for ETI and its affiliates, future
capacity contracts for ETI and its affiliates, and future values of the generation assets of
ETI and its affiliates.
76. There is substantial uncertainty with regard to ETI’s projection of its rate-year reserve
equalization payments under Schedule MSS-l.
77. ETI’s projection of its rate-year third-party capacity contract payments includes
numerous assumptions, one of which is that every single third-party supplier will perform
at the maximum level under the contract, even though that assumption is inconsistent
with ETI’s historical experience.
78. There is substantial uncertainty with regard to ETI’s projection of its rate-year third-party
capacity-contract payments.
79. ETI’s estimates of its rate-year purchases under affiliate contracts are based on a
mathematical formula set out in Schedule MSS-4.
PUC Docket No. 39896 Order on Rehearing Page 20 of 44
SOAH Docket No. XXX-XX-XXXX
80. The MSS-4 formula for rate-year affiliate capacity payments reflects that these payments
will be based on ratios and costs that cannot be determined until the month that the
payments are to be made.
81. Over $11 million of ETI’s affiliate transactions were based on a 2013 contract (the EAI
WBL Contract) that was not signed until April 11, 2012.
82. There is uncertainty about whether the EAI WBL Contract will ever go into effect.
83. ETI projects purchasing over 300 megawatts (MW) more in purchased capacity in the
rate-year than it purchased in the test-year.
84. ETI experienced substantial load growth in the two years before the test-year, and it
continues to project similar load growth in the future.
85. ETI did not meet its burden of proof to demonstrate that a known and measurable
adjustment of $30,809,355 should be made to its test-year purchased capacity expenses.
86. ETI’s purchased capacity expense in this case should be based on the test-year level of
$245,965,886.
87. ETI incurred $1,753,797 of transmission equalization expense during the test-year.
88. ETI proposed an upward adjustment of $8,942,785 for its transmission equalization
expense. This request was based on ETI’s projections of its transmission equalization
expenses during the rate-year.
89. The transmission equalization expense that ETI will pay in the rate-year will depend on
future costs and loads for each of the Entergy operating companies.
90. ETI’s projection of its rate-year transmission equalization expenses is uncertain and
speculative because it depends on a number of variables, including future transmission
investments, deferred taxes, depreciation reserves, costs of capital, tax rates, operating
expenses, and loads of each of the Entergy operating companies.
91. ETI seeks increased transmission equalization expenses for transmission projects that are
not currently used and useful in providing electric service. ETI’s post-test-year
adjustment is based on the assumption that certain planned transmission projects will go
PUC Docket No. 39896 Order on Rehearing Page 21 of 44
SOAH Docket No. XXX-XX-XXXX
into service after the test-year. At the close of the hearing, none of the planned
transmission projects had been fully completed and some were still in the planning phase.
92. It is not reasonable for ETI to charge its retail ratepayers for transmission equalization
expenses related to projects that are not yet in-service.
93. ETI’s request for a post-test-year adjustment of $8,942,785 for rate-year transmission
equalization expenses should be denied because those expenses are not known and
measurable. ETI’s post-test-year adjustment does not with reasonable certainty reflect
what ETI’s transmission equalization expense will be when rates are in effect.
94. ETI’s transmission equalization expense in this case should be based on the test-year
level of $1,753,797.
95. P.U.C. SUBsT. R. 25.23 l(c)(2)(ii) states that the reserve for depreciation is the
accumulation of recognized allocations of original cost, representing the recovery of
initial investment over the estimated useful life of the asset.
96. Except in the case of the amortization of the general plant deficiency, the use of the
remaining life depreciation method to recover differences between theoretical and actual
depreciation reserves is the most appropriate method and should be continued.
97. It is reasonable for ETI to calculate depreciation reserve allocations on a straight-line
basis over the remaining, expected useful life of the item or facility.
98. Except as described below, the service lives and net salvage rates proposed by the
company are reasonable, and these service lives and net salvage rates should be used in
calculating depreciation rates for the company’s production, transmission, distribution,
and general plant assets.
99. A 60-year life for Sabine Units 4 and 5 is reasonable for purposes of establishing
production plant depreciation rates.
100. The retirement (actuarial) rate method, rather than the interim retirement method, should
be used in the development of production plant depreciation rates.
101. Production plant net salvage is reasonably based on the negative five percent net salvage
in existing rates.
PUC Docket No. 39896 Order on Rehearing Page 22 of 44
SOAH Docket No. XXX-XX-XXXX
102. The net salvage rate of negative 10 percent for ETI’s transmission structures and
improvements (FERC Account 352) is the most reasonable of those proposed and should
be adopted.
103. The net salvage rate of negative 20 percent for ETI s transmission station equipment
‘
(FERC Account 353) is the most reasonable of those proposed and should be adopted.
104. The net salvage rate of negative five percent for ETI’s transmission towers and fixtures
(FERC Account 354) is the most reasonable of those proposed and should be adopted.
105. The net salvage rate of negative 30 percent for ETI’s transmission poles and fixtures
(FERC Account 355) is the most reasonable of those proposed and should be adopted.
106. The net salvage rate of negative 30 percent for ETI’s transmission overhead conductors
and devices (FERC Account 356) is the most reasonable of those proposed and should be
adopted.
107. A service life of 65 years and a dispersion curve of R3 for ETI’s distribution structures
and improvements (FERC Account 361) are the most reasonable of those proposed and
should be approved.
108. A service life of 40 years and a dispersion curve of Ri for ETI’s distribution poles,
towers, and fixtures (FERC Account 364) are the most reasonable of those proposed and
should be approved.
109. A service life of 39 years and a dispersion curve of R0.5 for ETI’s distribution overhead
conductors and devices (FERC Account 365) are the most reasonable of those proposed
and should be approved.
110. A service life of 35 years and a dispersion curve of RI .5 for ETI’s distribution
underground conductors and devices (FERC Account 367) are the most reasonable of
those proposed and should be approved.
111. A service life of 33 years and a dispersion curve of L0.5 for ETI’s distribution line
transformers (FERC Account 368) are the most reasonable of those proposed and should
be approved.
PUC Docket No. 39896 Order on Rehearing Page 23 of 44
SOAH Docket No. XXX-XX-XXXX
112. A service life of 26 years and a dispersion curve of L4 for ETI’s distribution
overhead
service (FERC Account 369.1) are the most reasonable of those proposed and should
be
approved.
113. The net salvage rate of negative five percent for ETI’s distribution structures and
improvements (FERC Account 361) is the most reasonable of those proposed and should
be adopted.
114. The net salvage rate of negative 10 percent for ETI’s distribution station equipment
(FERC Account 362) is the most reasonable of those proposed and should be adopted.
115. The net salvage rate of negative seven percent for ETI’ s distribution overhead conductors
and devices (FERC Account 365) is the most reasonable of those proposed and should be
adopted.
116. The net salvage rate of positive five percent for ETI’s distribution line transformers
(FERC Account 368) is the most reasonable of those proposed and should be adopted.
117. The net salvage rate of negative 10 percent for ETI’s distribution overhead services
(FERC Account 369.1) is the most reasonable of those proposed and should be adopted.
118. The net salvage rate of negative 10 percent for ETI’s distribution underground services
(FERC Account 369.2) is the most reasonable of those proposed and should be adopted.
119. A service life of 45 years and a dispersion curve of R2 for ETI’s general structures and
improvements (FERC Account 390) are the most reasonable of those proposed and
should be approved.
120. The net salvage rate of negative 10 percent for ETI’s general structures and
improvements (FERC Account 390) is the most reasonable of those proposed and should
be adopted.
121. It is reasonable to convert the $21.3 million deficit that has developed over time in the
reserve for general plant accounts to General Plant Amortization.
122. A ten-year amortization of the deficit in the reserve for general plant accounts is
reasonable and should be adopted.
PUC Docket No. 39896 Order on Rehearing Page 24 of 44
SOAH Docket No. XXX-XX-XXXX
123. FERC pronouncement AR-15 requires amortization over the same life as recommended
based on standard life analysis. A standard life analysis determined that a five-year life
was appropriate for general plant computer equipment (FERC Account 391.2).
Therefore, a five year amortization for this account is reasonable and should be adopted.
124. ETI proposed adjustments to its test-year payroll costs to reflect: (a) changes to employee
headcount levels at ETI and Entergy Services, Inc. (ESI); and (1) approved wage
increases set to go into effect after the end of the test-year.
125. The proposed payroll adjustments are reasonable but should be updated to reflect the
most recent available information on headcount levels as proposed by Commission Staff.
In addition to adjusting payroll expense levels, the more recent headcount numbers
should be used to adjust the level of payroll tax expense, benefits expense, and savings
plan expense.
126. Staff has appropriately updated headeount levels to the most recent available data but
errors made by Staff should be corrected. The corrections related to: (a) a double
counting of three ETI and one ES! employee; (b) inadvertent use of the ETI benefits cost
percentage in the calculation of ES! benefits costs; (c) an inappropriate reduction of
savings plan costs when such costs were already included in the benefits percentage
adjustments; and (d) corrections for full-time equivalents calculations. Staffs ETI
headcount adjustment (AG-7) overstated operation and maintenance (O&M) payroll
reduction by $224,217, and ESI headcount adjustment (AG-7) understated O&M payroll
increase by $37,531.
127. ETI included $14,187,744 for incentive compensation expenses in its cost of service.
128. The compensation packages that ETI offers its employees include a base payroll amount,
annual incentive programs, and long-term incentive programs. The majority of the
compensation is for operational measures, but some is for financial measures.
129. Incentive compensation that is based on financial measures is of more immediate and
predominant benefit to shareholders, whereas incentive compensation based on
operational measures is of more immediate and predominant benefit to ratepayers.
PUC Docket No. 39896 Order on Rehearing Page 25 of 44
SOA H Docket No. XXX-XX-XXXX
130. Incentives to achieve operational measures are necessary and reasonable to provide utility
services but those to achieve financial measures are not.
131. The $5,376,975 that was paid for long term incentive programs was tied to financial
measures and, therefore, should not be included in ETI’s cost of service.
132. Of the amounts that were paid pursuant to the Executive Annual Incentive Plan, $8 19,062
was tied to financial measures and, therefore, should be disallowed.
133. In total, the amount of incentive compensation that should be disallowed is $6,196,037
because it was related to financial measures that are not reasonable and necessary for the
provision of electric service. An additional reduction should be made to account for the
FICA taxes ETI would have paid on the disallowed financially based incentive
compensation.
134. The amount of incentive compensation that should be included in the cost of service is
$7,991,707.
135. To attract and retain highly qualitied employees, the Entergy companies provide a total
package of compensation and benefits that is equivalent in scope and cost with what other
comparable companies within the utility business and other industries provide for their
employees.
136. When using a benchmark analysis to compare companies’ levels of compensation, it is
reasonable to view the market level of compensation as a range rather than a precise,
single point.
137. ETI’s base pay levels are at market.
138. ETI’s benefits plan levels are within a reasonable range of market levels.
139. ETI’s level of compensation and benefits expense is reasonable and necessary.
140. ETI provides non-qualified supplemental executive retirement plans for highly
compensated individuals such as key managerial employees and executives that, because
of limitations imposed under the Internal Revenue Code, would otherwise not receive
retirement benefits on their annual compensation over $245,000 per year.
PLJC Docket No. 39896 Order on Rehearing Page 26 of 44
SOAH Docket No. XXX-XX-XXXX
141. ETI ‘S non-qualified supplemental executive retirement plans are discretionary costs
designed to attract, retain, and reward highly compensated employees whose interests are
more closely aligned with those of the shareholders than the customers.
142. ETI’s non-qualified executive retirement benefits in the amount of $2,114,931 are not
reasonable or necessary to provide utility service to the public, not in the public interest,
and should not be included in ETI’s cost of service.
143. For the employee market in which ETI operates, most peer companies offer moving
assistance. Such assistance is expected by employees, and ETI would be placed at a
competitive disadvantage if it did not offer relocation expenses.
144. ETI’s relocation expenses were reasonable and necessary.
145. The company’s requested operating expenses should be reduced by $40,620 to reflect the
removal of certain executive prerequisites proposed by Staff.
146. Staff properly adjusted the company’s requested interest expense of $68,985 by removing
$25,938 from FERC account 431 (using the interest rate of 0.12 percent for calendar year
2012), leaving a recommended interest expense of $43,047.
147. During the test-year, ETI’s property tax expense equaled $23,708,829.
148. ETI requested an upward pro forma adjustment of $2,592,420, to account for the property
tax expenses ETI estimates it will pay in the rate-year.
149. ETI’s requested pro forma adjustment is not reasonable because it is based, in part, upon
the prediction that ETI’s property tax rate will be increased in 2012, a change that is
speculative is not known and measurable.
150. Staff’s recommendation to increase ETI’s test-year property tax expenses by $1,214,688
is based on the historical effective tax rate applied to the known test-year-end plant in
service value, consistent with Commission precedent, and based upon known and
measurable changes.
151. ETI’ s test-year property tax burden should be adjusted upward by $1,222,106 for a total
expense of $24,921,022.
PUC Docket No. 39896 Order on Rehearing Page 27 of 44
SOAH Docket No. XXX-XX-XXXX
152. Staff recommended reducing ETI’s advertising, dues, and contributions expenses by
$12,800. The recommendation, which no party contested, should be adopted.
153. The final cost of service should reflect changes to cost of service that affect other
components of the revenue requirement such as the calculation of the Texas state gross
receipts tax, the local gross receipts tax, the PUC Assessment Tax and the Uncollectible
Expenses.
154. The company’s requested Federal income tax expense is reasonable and necessary.
155. ETI’s request for $2,019,000 to be included in its cost of service to account for the
company’s annual decommissioning expenses associated with River Bend is not
reasonable because it is not based upon “the most current information reasonably
available regarding the cost of decommissioning” as required by P.U.C. SuBsT.
R. 25.23 1(b)( 1 )(F)(i).
156. Based on the most current information reasonably available, the appropriate level of
decommissioning costs to be included in ETI’s cost of service is $1,126,000.
157. ETI’s appropriate total annual self-insurance storm damage reserve expense is
$8,270,000, comprised of an annual accrual of $4,400,000 to provide for average annual
expected storm losses, plus an annual accrual of $3,870,000 for 20 years to restore the
reserve from its current deficit.
158. ETI’s appropriate target self-insurance storm damage reserve is $17,595,000.
159. ETI should continue recording its annual storm damage reserve accrual until modified by
a Commission order.
160. The operating costs of the Spindletop facility are reasonable and necessary.
161. The operating costs of the Spindletop facility paid to PB Energy Storage Services are
eligible fuel expenses.
Affiliate Transactions
162. ETI affiliates charged ETI $78,998,777 for services during the test-year. The majority of
these O&M expenses—--$69,098,04 1—were charged to ETI by ES!. The remaining
affiliate services were charged (or credited) to ETI by: Entergy Gulf States Louisiana,
PUC Docket No. 39896 Order on Rehearing Page 28 of 44
SOAH Docket No. XXX-XX-XXXX
L.L.C.; Entergy Arkansas, Inc.; Entergy Louisiana, LLC; Entergy Mississippi, Inc.;
Entergy Operations, Inc.; and non-regulated affiliates.
163. ES! follows a number of processes to ensure that affiliate charges are reasonable and
necessary and that ETI and its affiliates are charged the same rate for similar services.
These processes include: (a) the use of service agreements to define the level of service
required and the cost of those services; (b) direct billing of affiliate expenses where
possible; (c) reasonable allocation methodologies for costs that cannot be directly billed;
(d) budgeting processes and controls to provide budgeted costs that are reasonable and
necessary to ensure appropriate levels of service to its customers; and (e) oversight
controls by ETI’s Affiliate Accounting and Allocations Department.
164. Affiliates charged expenses to ETI through 1292 project codes during the test-year.
164A. The $2,086,145 in affiliate transactions related to sales and marketing expenses should be
reallocated using direct assignment. The following amounts should be allocated to all
retail classes in proportion to number of customers: (1) $46,490 for Project
E10PCR56224 — Sales and Marketing — EGSI Texas; (2) $17,013 for Project
F3PCD10049 — Regulated Retail Systems O&M; and (3) $30,167 for Project
F3PPMMALI2 — Middle Market Mkt. Development. The remainder, $1,992,475, should
be assigned to (1) General Service, (2) Large General Service and (3) Large Industrial
Power Service.
165. ETI agreed to remove the following affiliate transactions from its application:
(1) Project F3PPCASHCT (Contractual Alternative/Cashpo) in the amount of $2,553;
(2) Project F3PCSPETEI (Entergy-Tulane Energy Institute) in the amount of $14,288;
and (3) Project F5PPKATRPT (Storm Cost Processing & Review) in the amount of $929.
166. The $356,151 (which figure includes the $112,531 agreed to by ETI) of costs associated
with Projects F5PCZUBENQ (Non-Qualified Post Retirement) and F5PPZNQBDU (Non
Qual Pension/Benf Dom UtI) are costs that are not reasonable and necessary for the
provision of electric utility service and are not in the public interest.
167. The $10,279 of costs associated with Project F3PPFXERSP (Evaluated Receipts
Settlement) are not normally-recurring costs and should not be recoverable.
PUC Docket No. 39896 Order on Rehearing Page 29 of 44
SOAH Docket No. XXX-XX-XXXX
168. The $19,714 of costs associated with Project F3PPEASTIN (Willard Eastin et al) are
related to ESI’s operations, it is more immediately related to Entergy Louisiana, Inc. and
Entergy New Orleans, Inc. As such, they are not recoverable from Texas ratepayers.
169. The $171,032 of costs associated with Project F3PPE998IS (Integrated Energy
Management for ESI) are research and development costs related to energy efficiency
programs. As such, they should be recovered through the energy efficiency cost recovery
factor rather than base rates.
170. Except as noted in the above findings of fact Nos. 162-169, all remaining affiliate
transactions were reasonable and necessary, were allowable, were charged to ETI at a
price no higher than was charged by the supplying affiliate to other affiliates, and the rate
charged is a reasonable approximation of the cost of providing service.
Jurisdictional Cost Allocation
171. ETI has one full or partial requirements wholesale customer — East Texas Electric
Cooperative, Inc.
172. ETI proposes that 150 MW be set as the wholesale load for developing retail rates in this
docket. Using 150 MW to set the wholesale load is reasonable. The 150 MW used to set
the wholesale load results in a retail production demand allocation factor of
95.3838 percent.
173. The 12 Coincident Peak (12 CP) allocation method is consistent with the approach used
by the FERC to allocate between jurisdictions.
174. Using 12CP methodology to allocate production costs between the wholesale and retail
jurisdictions is the best method to reflect cost responsibility and is appropriate based on
ETI’s reliance on capacity purchases.
Class Cost Allocation and Rate Design
175. There is no express statutory authorization for ETI’s proposed Renewable Energy Credits
rider (REC rider).
176. REC rider constitutes improper piecemeal ratemaking and should be rejected.
PUC Docket No. 39896 Order on Rehearing Page 30 of 44
SOAH Docket No. XXX-XX-XXXX
177. ETI’s test-year expense for renewable energy credits, $623,303, is reasonable and
necessary and should be included in base rates.
178. Municipal Franchise Fees (MFF) is a rental expense paid by utilities for the right to use
public rights-of-way to locate its facilities within municipal limits.
179. ETI is an integrated utility system. ETI’s facilities located within municipal limits
benefit all customers, whether the customers are located inside or outside of the
municipal limits.
180. Because all customers benefit from ETI’ s rental of municipal right-of-way, municipal
franchise fees should be charged to all customers in ETI’s service area, regardless of
geographic location.
181. It is reasonable and consistent with the Public Utility Regulatory Act (PURA)
§ 33.008(b) that MFF be allocated to each customer class on the basis of in-city kilowatt
hour (kWh) sales, without an adjustment for the MFF rate in the municipality in which a
given kWh sale occurred.
182. The same reasons for allocating and collecting MFF as set out in Finding of Fact
Nos. 178-181 also apply to the allocation and collection of Miscellaneous Gross Receipts
Taxes. The company’s proposed allocation of these costs to all retail customer classes
based on customer class revenues relative to total revenues is appropriate.
I 82A. ETI’s proposed gross plant-based allocator is an appropriate method for allocating the
Texas franchise tax.
183. The Average and Excess (A&E) 4CP method for allocating capacity-related production
costs, including reserve equalization payments, to the retail classes is a standard
methodology and the most reasonable methodology.
184. The A&E 4CP method for allocating transmission costs to the retail classes is standard
and the most reasonable methodology.
185. ETI appropriately followed the rate class revenue requirements from its cost of service
study to allocate costs among customer classes. ETI’s revenue allocation properly sets
rates at each class’s cost of service.
PUC Docket No. 39896 Order on Rehearing Page 31 of 44
SOAH Docket No. XXX-XX-XXXX
186. It is reasonable for ETI to eliminate the service condition for Rate Groups A and C in
Schedule SHL [Street and Highway Lighting Service] that charges a $50 fee for any
replacement of a functioning light with a lower-wattage bulb.
187. It is appropriate to require ETI to prepare and file, as part of its next base rate case, a
study regarding the feasibility of instituting LED-based rates and, if the study shows that
such rates are feasible, ETI should file proposals for LED-based lighting and traffic
signal rates in its next rate case.
188. An agreement was reached by the parties and approved by the Commission in Docket
No. 37744 that directed ETI to exclude, in its next rate case, the life-of-contract demand
ratchet for existing customers in the Large Industrial Power Service (LIPS), Large
Industrial Power Service-Time of Day, General Service, General Service-Time of Day,
Large General Service, and Large General Service-Time of Day rate schedules.
189. ETI’s proposed tariffs in this case did not remove the life-of.contract demand ratchet
from these rate schedules consistent with the parties’ agreement in Docket No. 37744.
190. A perpetual billing obligation based on a life-of-contract demand ratchet, as ETI
proposed, is not reasonable.
191. ETI’s proposed LIPS and LIPS Time of Day tariffs should be modified to reflect the
agreement that was adopted by the Commission as just and reasonable in Docket
No. 37744. Accordingly, these tariffs should be modified as set out in Findings of Fact
No. 192-194.
192. ETI’s Schedule LIPS and LIPS Time of Day § VI should be changed to read:
DETERMINATION OF BILLING LOAD
The kW of Billing Load will be the greatest of the following:
(A) The Customer’s maximum measured 30-minute
demand during any 30-minute interval of the current billing
month, subject to § III, IV and V above; or
(B) 75% of Contract Power as defined in § VII; or
(C) 2,500 kW.
PUC Docket No. 39896 Order on Rehearing Page 32 of 44
SOAH Docket No. XXX-XX-XXXX
193. ETI’s Schedule LIPS and LIPS Time of Day § VII should be changed to read:
DETERMINATION OF CONTRACT POWER
Unless Company gives customer written notice to the contrary,
Contract Power will be defined as below:
Contract Power the highest load established under § VI(A) above
-
during the 12 months ending with the current month. For the
initial 12 months of Customer’s service under the currently
effective contract, the Contract Power shall be the kW specified in
the currently effective contract unless exceeded in any month
during the initial 12-month period.
194. The Large General Service, Large General Service-Time of Day, General Service, and
GeneraL Service-Time of Day schedules should be similarly revised to eliminate Eli’s
life-of-contract demand ratchet.
195. In its proposed rate design for the LIPS class, the company took a conservative approach
and increased the current rates by an equal percentage. This minimized customer bill
impacts while maintaining cost causation principles on a rate class basis.
196. It is a reasonable move towards cost of service to add a customer charge of $630 to the
LIPS rate schedule with subsequent increases to be considered in subsequent base rate
cases.
197. It is a reasonable move towards cost of service to slightly decrease the LIPS energy
charges and increase the demand charges as proposed by Staff witness
William B. Abbott.
198. DOE proposed a new Schedule LIPS rider—Schedule “Schedulable Intermittent
Pumping Service” (SIPS) for load schedulable at least four weeks in advance, that occurs
in the off-season (October through May), that can be cancelled at any time, and for load
not lasting more than 80 hours in a year. For customers whose loads match these SIPS
characteristics (for example, DOE’ s Strategic Petroleum Reserve), the 12-month demand
ratchet provision of Schedule LIPS does not apply to demands set under the provisions of
the SIPS rider. The monthly demand set under the SIPS provisions would be applicable
for billing purposes only in the month in which it occurred. In short, if a customer set a
PUC Docket No. 3996 Order on Rehearing Page 33 of 44
SOAH Docket No. XXX-XX-XXXX
12-month ratchet demand in that month, it would be forgiven and not applicabLe in the
succeeding 12 months.
199. DOE’s proposed Schedule SIPS is not restricted solely to the DOE and should be
adopted. It more closely addresses specific customer characteristics and provides for
cost-based rates, as does another ETI rider applicable to Pipeline Pumping Service.
200. Standby Maintenance Service (SMS) is available to customers who have their own
generation equipment and who contract for this service from ETI.
201. P.U.C. SuBsT. R. 25.242(k)( 1) provides that rates tbr sales of standby and maintenance
power to qualifying facilities should recognize system wide costing principles and should
not be discriminatory.
202. ft is reasonable to move Schedule SMS toward cost of service by: (a) adding a customer
charge equivalent to that of the LIPS rate schedule only for SMS customers not
purchasing supplementary power under another applicable rate; and (b) revising the tariff
as follows:
Distribution Transmission
Ch arge
(less than 69KV) (69KV and greater)
Billing Load Charge ($/kW):
Standby $2.46 $0.79
Maintenance $2.27 $0.60
Non-Fuel Energy Charge (0/kWh)
On-Peak 4.2450 4.0740
Off-Peak 0.5750 0.5520
203. ETI’s Additional Facilities Charge rider (Schedule AFC) prescribes the monthly rental
charge paid by a customer when ETI installs facilities for that customer that would not
normally be supplied, such as line extensions, transformers, or dual feeds.
204. ETI existing Schedule AFC provides two pricing options. Option A is a monthly charge.
Option B, which applies when a customer elects to amortize the directly-assigned
facilities over a shorter term ranging from one to ten years, has a variable monthly
charge. There is also a term charge that applies after the facility has been fully
depreciated.
PUC Docket No. 39896 Order on Rehearing Page 34 of 44
SOAH Docket No. XXX-XX-XXXX
205. It is reasonable and cost-based to reduce the Schedule AFC Option A rate to 1.11 percent
per month of the installed cost of all facilities included in the agreement for additional
facilities.
206. It is reasonable and cost-based to reduce the Schedule AFC Option B monthly rate and
the Post Term Recovery Charge as follows:
Selected Recovery Term Recovery Term Charge Post Recovery Term Charge
1 9.52% 0.28%
2 5.14% 0.28%
3 3.68% 0.28%
4 2.95% 0.28%
5 2.52% 0.28%
6 2.23% 0.28%
7 2.03% 0.28%
8 1.88% 0.28%
9 1.76% 0.28%
10 1.67% 0.28%
207. The revisions in the above findings of fact to Schedule AFC rates reasonably reflect the
costs of running, operating, and maintaining the directly-assigned facilities.
208. It is reasonable to modify the Large General Service rate schedule by increasing the
demand charge from $8.56 to $11.43; decreasing the energy charge from $.00854 to
$.00458; and reducing the customer charge to $260.00.
209. Staff’s proposed change to the General Service (OS) rate schedule to gradually move GS
customers towards their cost of service by recommending a decrease in the customer
charge from the current rate of $41.09 to $39.91, and a decrease in the energy charges is
reasonable and should be adopted.
210. ETI’s Residential Service (RS) rate schedule is composed of two elements: a customer
charge and a consumption-based energy charge. In the months November through April
(winter), the rates are structured as a declining block, in which the price of each unit is
reduced after a defined level of usage. ETI’s proposed increase in the RS customer
charge to $6 per month is reasonable and should be adopted. For the RS summer rate and
PUC Docket No. 39896 Order on Rehearing Page 35 of 44
SOAH Docket No. XXX-XX-XXXX
the first winter block rate, the 6.2960 per kWh energy charge resulting from the increased
revenue requirement for residential customers is reasonable and should be adopted.
211. ETI’s Schedule RS declining block rate structure is contrary to energy-efficiency efforts
and the Legislature’s goal of reducing both energy demand and energy consumption in
Texas, as stated in PURA § 39.905.
212. Schedule RS winter block rates should be modified consistent with the goal set out in
PURA § 39.905, with the initial phase-in of a 20 percent reduction in the block
differential proposed by ETI and subsequent reductions should be reviewed for
consideration at the occurrence of each rate case tiling.
213. Other elements of Schedule RS are just and reasonable.
Fuel Reconciliation
214. ETI incurred $616,248,686 in natural-gas expenses during the reconciliation period,
which is from July 2009 through June 2011.
215. ETI purchased natural gas in the monthly and daily markets and pursuant to a long-term
contract with Enbridge Inc. pipeline. ETI also transported gas on its own account and
negotiated operational balancing agreements with various pipeline companies.
216. ETI employed a diversified portfolio of gas supply and transportation agreements to meet
its natural-gas requirements, and ETI prudently managed its gas-supply contracts.
217. ETI’s natural gas expenses were reasonable and necessary expenses incurred to provide
reliable electric service to retail customers.
218. ETI incurred $90,821,317 in coal expenses during the reconciliation period.
219. ETI prudently managed its coal and coal-related contracts during the reconciliation
period.
220. ETI monitored and audited coal invoices from Louisiana Generating, LLC for coal
burned at the Big Cajun II, Unit 3 facility.
221. ETI’s coal expenses were reasonable and necessary expenses incurred to provide reliable
electric service to retail customers.
PIJC Docket No. 39896 Order on Rehearing Page 36 of 44
SOAH Docket No. XXX-XX-XXXX
222. ETI incurred $990,041,434 in purchased-energy expenses during the reconciliation
period.
223. The Entergy System’s planning and procurement processes for purchased-power
produced a reasonable mix of purchased resources at a reasonable price.
224. During the reconciliation period, ETI took advantage of opportunities in the fuel and
purchased-power markets to reduce costs and to mitigate against price volatility.
225. ETI’s purchased-energy expenses were reasonable and necessary expenses incurred to
provide reliable electric service to retail customers.
226. ETI provided sufficient contemporaneous documentation to support the reasonableness of
its purchased-power planning and procurement processes and its actual power purchases
during the reconciliation period.
227. The Entergy system sold power off system when the revenues were expected to be more
than the incremental cost of supplying generation for the sale, subject to maintaining
adequate reserves.
228. The System Agreement is the tariff approved by the FERC that provides the basis for the
operation and planning of the Entergy system, including the six operating companies.
The System Agreement governs the wholesale-power transactions among the operating
companies by providing for joint operation and establishing the bases for equalization
among the operating companies, including the costs associated with the construction,
ownership, and operation of the Entergy system facilities.
229. Under the terms of the Entergy System Agreement, ETI was allocated its share of
revenues and expenses from off-system sales.
230. During the reconciliation period, ETI recorded off-system sales revenue in the amount of
$376,671,969 in FERC Account 447 and credited 100 percent of off-system sales
revenues and margins from off-system sales to eligible fuel expenses.
231. ETI properly recorded revenues from off-system sales and credited those revenues to
eligible fuel costs.
PUC Docket No. 39896 Order on Rehearing Page 37 of 34
SOAH Docket No. XXX-XX-XXXX
232. The Entergy system consists of six operating companies, including ETI, which are
planned and operated as a single, integrated electric system under the terms of the System
Agreement.
233. Service schedule MSS-l of the System Agreement determines how the capability and
ownership costs of reserves for the Entergy system are equalized among the operating
companies. These inter-system “reserve equalization” payments are the result of a
formula rate related to the Entergy system’s reserve capability that is applied on a
monthly basis.
234. Reserve capability under service schedule MSS-l is capability in excess of the Entergy
system’s actual or planned load built or acquired to ensure the reliable, efficient operation
of the electric system.
235. By approving service schedule MSS-l, the FERC has approved the method by which the
operating companies share the cost of maintaining sufficient reserves to provide
reliability for the Entergy system as a whole.
236. Service schedule MSS-3 of the System Agreement determines the pricing and exchange
of energy among the operating companies. By approving service schedule MSS-3, the
FERC has approved the method by which the operating companies are reimbursed for
energy sold to the exchange energy pool and how that energy is purchased.
237. Service schedule MSS-4 of the System Agreement sets forth the method for determining
the payment for unit power purchases between operating companies. By approving
service schedule MSS-4, the FERC has approved the methodology for pricing
inter-operating company unit power purchases.
238. The Entergy system is planned using multi-year, annual, seasonal, monthly, and next-day
horizons. Once the planning process has identified the most economical resources that
can be used to reliably meet the aggregate Entergy system demand, the next step is to
procure the fuel necessary to operate the generating units as planned and acquire
wholesale power from the market.
PUC Docket No. 39896 Order on Rehearing Page 38 of 44
SOAH Docket No. XXX-XX-XXXX
239. Once resources are procured to meet forecasted load, the Entergy system is operated
during the current day using all the resources available to meet the total Entergy system
demand.
240. After current-day operation, the System Agreement prescribes an accounting protocol to
bill the costs of operating the system to the individual operating companies. This
protocol is implemented via the intra-system bill to each operating company on a
monthly basis.
241. ETI purchased power from affiliated operating companies per the terms of service
schedule MSS-3 of the System Agreement. The payments made under Schedule MSS-3
to affiliated operating companies are reasonable and necessary, and the FERC has
approved the pricing formula and the obligation to purchase the energy. ETI pays the
same price per megawatt hour for energy under service schedule MSS-3 as does any
other operating company purchasing energy under service schedule MSS-3 during the
same hour.
242. The Spindletop facility is used primarily to ensure gas-supply reliability and guard
against gas-supply curtailments that can occur as a result of extreme weather or other
unusual events.
243. The Spindletop facility provides a secondary benefit of flexibility in gas supply. ETI can
back down gas-fired generation to take advantage of more economical wholesale power,
or use gas from storage to supplement gas-fired generation when load increases during
the day and thereby avoid more expensive intra-day gas purchases.
244. ETI’s customers received benefits from the Spindletop facility during the reconciliation
period through reliable gas supplies and ETI’s monthly and daily storage activity.
245. ETI prudently managed the Spindletop facility to provide reliability and flexibility of gas
supply for the benefit of customers.
246. ETI proposed new loss factors, based on a December 2010 line-loss study, to be applied
for the purpose of allocating its costs to its wholesale customers and retail customer
classes.
PUC Docket No. 39896 Order on Rehearing Page 39 of 44
SOAH Docket No. XXX-XX-XXXX
246A. ETI’s 2010 line-loss factors should be used to reconcile ETI’s fuel costs. Therefore,
ETI’s fuel reconciliation over-recovery should be reduced by $3,981,271.
247. Eli’s proposed loss factors are reasonable and shall be implemented on a prospective
basis as a result of this final order.
248. ETI seeks a special-circumstances exception to recover $99,715 resulting from the
FERC’s reallocation of rough production equalization costs in FERC Order No. 720-A,
and to treat such costs as eligible fuel expense.
249. Special circumstances exist and it is appropriate for ETI to_recover the rough production
cost equalization costs reallocated to ETI as a result of the FERC’s decision in Order
No. 720-A.
Other Issues
250. A deferred accounting of ETI’s Midwest Independent Transmission System Operator
(MISO) transition expenses is not necessary to carry out any requirement of PURA.
251. Eli should include $1.6 million in base rates fur MISO transition expense.
252. Deleted.
253. Transmission Cost Recovery Factor baseline values should be set during the compliance
phase of this docket, after the Commission makes final rulings on the various contested
issues that may affect this calculation.
254. Distribution Cost Recovery Factor baseline values should be set during the compliance
phase of this docket, after the Commission makes final rulings on the various contested
issues that may affect this calculation.
255. The appropriate amount for ETI’s purchased-power capacity expense to be included in
base rates is $245,965.886.
256. The amount of ETI’s purchased-power capacity expense includes third-party contracts,
legacy affiliate contracts, other affiliate contracts, and reserve equalization. Whether the
amounts for all contracts should be included in the baseline for a purchased-capacity rider
that may be approved in Project No. 39246 is an issue that should be decided in that
project.
PUC Docket No. 39S96 Order on Rehearing Page 40 of 44
SOAH Docket No. XXX-XX-XXXX
III. Conclusions of Law
I. ETI is a “public utility” as that term is defined in PURA § 11.004(1) and an “electric
utility” as that term is defined in PURA § 31.002(6).
2. The Commission exercises regulatory authority over ETI and jurisdiction over the subject
matter of this application pursuant to PURA § 14.001, 32.001, 32.101, 33.002, 33.051,
36.10l—.ll1, and 36.203.
3. SOAH has jurisdiction over matters related to the conduct of the hearing and the
preparation of a proposal for decision in this docket, pursuant to PURA § 14.053 and
TEx. Gov’T CoDE ANN. § 2003 .049.
4. This docket was processed in accordance with the requirements of PURA and the Texas
Administrative Procedure Act, Tex. Gov’t Code Ann. Chapter 2001.
5. ETI provided notice of its application in compliance with PURA § 36.103, P.U.C. PRoc.
R. 22.5 1(a), and P.U.C. SUBsT. R. 25.235(b)(1)-(3).
6. Pursuant to PURA § 33.00 1, each municipality in ETI’s service area that has not ceded
jurisdiction to the Commission has jurisdiction over the company’s application, which
seeks to change rates for distribution services within each municipality.
7. Pursuant to PURA § 33.05 1, the Commission has jurisdiction over an appeal from a
municipality’s rate proceeding.
8. ETI has the burden of proving that the rate change it is requesting is just and reasonable
pursuant to PIJRA § 36.006.
9. In compliance with PURA § 36.051, ETI’s overall revenues approved in this proceeding
permit ETI a reasonable opportunity to earn a reasonable return on its invested capital
used and useful in providing service to the public in excess of its reasonable and
necessary operating expenses.
10. Consistent with PURA § 36.053, the rates approved in this proceeding are based on
original cost, less depreciation, of property used and useful to ETI in providing service.
Ii. The ADFIT adjustments approved in this proceeding are consistent with PURA § 3 6.059
and P.U.C. SuBsT. R. 25.231(c)(2)(C)(i).
PUC Docket No. 39896 Order on Rehearing Page 41 of 44
SOAH Docket No. XXX-XX-XXXX
12. Including the cash working capital approved in this proceeding in ETI’s rate base is
consistent with P.U.C. SUBsT. R. 25.231(c)(2)(B)(iii)(IV), which allows a reasonable
allowance for cash working capital to be included in rate base.
13. The ROE and overall rate of return authorized in this proceeding are consistent with the
requirements of PUR.A § 36.051 and 36.052.
14. The affiliate expenses approved in this proceeding and included in ETI’s rates meet the
affiliate payment standards articulated in PUR.A § 36.05 1, 36.058, and Railroad
Commission of Texas v. Rio Grande Valley Gas Co, 683 S.W.2d 783 (Tex. App.—
Austin 1984, no writ).
15. The ADFIT adjustments approved in this proceeding are consistent with PURA § 36.059
and P.U.C. SuBs’r. R. 25.23 1(c)(2)(C)(i).
16. Pursuant to P.U.C. SuBsT. R. 25.23 l(b)(l)(F), the decommissioning expense approved in
this case is based on the most current information reasonably available regarding the cost
of decommissioning, the balance of funds in the decommissioning trust, anticipated
escalation rates, the anticipated return on the funds in the decommissioning trust, and
other relevant factors.
17. ETI has demonstrated that its eligible fuel expenses during the reconciliation period were
reasonable and necessary expenses incurred to provide reliable electric service to retail
customers as required by P.U.C. SUBsT. R. 25.236(d)(l)(A). ETI has properly accounted
for the amount of fuel-related revenues collected pursuant to the fuel factor during the
reconciliation period as required by P.U.C. SUBsT. R. 25.236(d)(l)(C).
18. ETI prudently managed the dispatch, operations, and maintenance of its fossil plants
during the reconciliation period.
19. The reconciliation period level operating and maintenance expenses for the Spindletop
facility are eligible fuel expenses pursuant to P.U.C. SUBsT. R. 25.236(a).
19A. Fuel factors under P.U.C. SUBST. R. 25.237(a)(3) are temporary rates subject to revision
in a reconciliation proceeding.
PUC Docket No. 39896 Order on Rehearing Page 42 of 44
SOAH Docket No. XXX-XX-XXXX
193. P.U.C. SuBsT. R. 25.236(d)(2) defines the scope of a fuel reconciliation proceeding to
include any issue related to the reasonableness of a utility’s fuel expenses and whether
the utility has over- or under-recovered its reasonable fuel expenses. It is proper to use
the new line-loss study to calculate Entergy’s fuel reconciliation and over-recovery.
20. Special circumstances are warranted pursuant to P.U.C. SUBsT. R. 25.236(a)(6) to
recover rough production equalization payments reallocated to ETI by the FERC.
21. ETI’s rates, as approved in this proceeding, are just and reasonable in accordance with
PURA § 36.003.
IV. Ordering Paragraphs
In accordance with these findings of fact and conclusions of law, the Commission issues
the following orders:
1. The proposal for decision prepared by the SOAH ALJs is adopted to the extent consistent
with this Order.
2. ETI’s application is granted to the extent consistent with this Order.
3. ETI shall file in Tariff Control No. 40742 Compliance Tarff Pursuant to Final Order in
Docket No. 39896 (Application of Entergy Texas, Inc. for Authority to Change Rates,
Reconcile Fuel Costs, and Obtain Deferred Accounting Treatment) tariffs consistent with
this Order within 20 days of the date of this Order. No later than ten days after the date
of the tariff filings, Staff shall file its comments recommending approval, modification,
or rejection of the individual sheets of the tariff proposal. Responses to the Staff’s
recommendation shall be filed no later than 15 days after the filing of the tariff. The
Commission shall by letter approve, modify, or reject each tariff sheet, effective the date
of the letter.
4. The tariff sheets shall be deemed approved and shall become effective on the expiration
of 20 days from the date of filing, in the absence of written notification of modification or
rejection by the Commission. If any sheets are modified or rejected, ETI shall file
proposed revisions of those sheets in accordance with the Commission’s letter within ten
PVC Docket No. 39896 Order on Rehearing Page 43 of 44
SOAH Docket No. XXX-XX-XXXX
days of the date of that letter, and the review procedure set out above shall apply to the
revised sheets.
5. Copies of all tariff-related filings shall be served on all parties of record.
6. ETI shall prepare and file as part of its next base rate case a study regarding the
feasibility of instituting LED-based rates and, if the study shows that such rates are
feasible, ETI should file proposals for LED-based lighting and traffic signal rates in that
case. If ETI has LED lighting customers taking service, the study shall include detailed
information regarding differences in the cost of serving LED and non-LED lighting
customers. ETI shall provide the results of this study to Cities and interested parties as
soon as practicable, but no later than the filing of its next rate case.
7. All other motions, requests for entry of specific findings of fact and conclusions of law,
and any other requests for general or specific relief, if not expressly granted, are denied.
PUC Docket No. 39896 Order on Rehearing Page 44 of 44
SOAH Docket No. XXX-XX-XXXX
6/ jsla’enihe,
SIGNED AT AUSTIN, TEXAS the £ day of October 2012.
PUBLIC UTILITY COMMISSION OF TEXAS
c
c
7 ”
DONNA L. NELSON, CHAIRMAN
ROLANDO PABLOS, COMMISSIONER
I respectfully dissent regarding the utility- and executive-management-class affiliate
transactions. To be consistent with Commission precedent in Docket No. 14965, the indirect
costs of the management of Entergy’s ultimate parent should not be borne by Texas ratepayers.
Therefore, I would disallow the following: $173,867 for Project No. F3PCCPMOOI (Corporate
Performance Management); $372,919 for Project No. F3PCC3 1255 (Operations-Office of the
CEO); and $74,485 for Project No. F3PPC00001 (Chief Operating Officer). I join the
Commission in all other respects for this Order.
KENNETH W. ANDERSJCOMMISSIONER
q.\cadm\orders\fnaI39OOO39896o on reh docx
Application of Central Power and Light company for Authority to Change Rates, Docket No. 14965,
‘
Second Order on Rehearing (Oct. 16, 1997).
SOAH DOCKET NO. 473-124*71 COMM Sch.dul.I
PUC DOCKET NO. 399*9 R.v.nu. R.qulrem.nt
COMPANY NAME Entergy Tax.., Inc
TEST YEAR END 30-Jun-Il
Company Commission
Company R.questad Adjustm.nta Ccmmiaslon
Te.t Y.ar A4ustin.nb Teat Year To Company Adjusted
Total To Test Year Total Electric Request Total Electric
(a) (it) (c) (d) (.) — (C) + (6)
REVENUE REQUIREMENT
Operation. & Maintenance $ 1,291,884,714 $ (1,075,148,117) $ 218,536,507 $ (24,550,490) $ 191,986.107
Regulatoiy Debits and CredIts 40700 $ (8,784,608) $ 12,030,533 $ 5,245,925 $ (324,121) $ 4.921,804
AccretIon Expense $ 212,783 $ (212,783) $ - $ - $
Intere.t on Customer Deposits \ $ - $ 68,965 $ 68,965 $ (25.938) $ 43,047
Oecommtssioning enae $ - $ . $ - $ $
Depredation & Miortlzatlon Expense S 78,072,459 $ 22,558,698 $ 98,631,157 $ (8,253,316) $ 92.377,641
Taxes Othsr Than Income Taxes $ 63,023,906 $ (2,533,159) $ 60,490,747 $ (2,874,506) S 57,618,241
Federal Income Taxes $ (23,407,031) $ 67,296,739 $ 43,889,708 $ 6,181,384 $ 50.071.092
Current State Income Taxes $ (127,519) $ 89,787 $ (37,732) $ 37,732 $
Deferred Federal Income Taxee $ 87,051,463 $ (52,069,274) $ 14,982,189 $ (14,962,189) $
Deferred State Income Taxse * $ 812,285 $ (727,918) $ 84,347 $ (84,347) $
invesitnent Tax CredIts 411.00 S (1,611,177) $ (48,429) $ (1,657,608) $ 1,657,806 $
Consolidated Tax Savings Adjustment S - $ - $ - $ - S
Ratuni on Invested Capital - $ 155,162,991 $ 155,162,991 $ (14,562,393) $ 140,800,598
TOTAl. $ 1,499,127,266 $ (873.549,*47) S 593,377,30* $ (66,780,678) $ 537,012,730
Plus:
Mdback Purchasad Power Rider 555.00 $ 244,539,884
Addback’ Inlerniptibie ServIces 55500
Total Mdbacks $ 244,639,984
Total COMM Revenue Requirement S 782,156,614
80*54 OOC*CEV NO. 473-124)7) co Se111d. I
PUC 000(1? N — 0839 02n..
C0Mtr N* 05011)9 Thi56 NO.
TEST VEAK OND 36-41
Coi.eiiy
Ca AdIl.66..,55
0PfRAOt50 *J 60MNTWNcO 0XP11691 T507..t 150Y ToCem9089 A4u5084
1.601 Th Ti50 You 10605 ‘robS m..*,.
(8$ (b) (@5 (4) (.5 • (@5 • (4$
AL NO
0p11ob111 & 58flIfl60
Prod 0p’50on 11d 54,w 500 $ 5.338,227 $ 52.215 1 5.390.442 $ (96,362) S 5,204,060
Fud 501 $ (285,242) $ (256,242) $ S (256242)
Fud-CI 501 S 884,145 $ (503,0015 $ 554 $ - 5 584
Fud-Nod 0*. 501 5 330,038,990 S (330,035,995) S $ . S
Fuel-CbS 501 S 49,170,094 $ (46,518.748) $ 2.561,340 S (1,4*) $ 2,549,550
$1.11” ExpeIleel 502 $ 3,900,503 S 40,940 $ 354174) $ (61,223) $ 3,680,520
Eup.,.. 506 $ 2,529,473 $ 4516 $ 2,530,985 $ 684 $ 2.5*873
MIIcS60IIPOWeIEu9001II 505 $ 5,135,021 $ 31.297 $ 8,167,215 $ (74,341) $ 6,002,871
84n 507 $ 131,131 5 - $ 131,131 $ $ 131,131
NOX ,. MoeIIflCe E7$In0 500 $ (43,244) $ 43,244 $ - $ . $
N0X8.ICudAIO.90c.Eu90000 500 * 11,904 $ (11,504) $ . $ - 5 -
UIIM.m50oISl55vafldEflg 510 $ 1.165,565 S 21,037 $ 1.187,533 S (15,303) $ 1,189,330
511 $ 3,104,201 S 4,593 5 3.108,794 * (6,812) S 3.101,922
II..eloo$bo4I1p5eM 512 5 12,502,212 $ 21,742 $ 12.813,964 S (17,881) $ 12,596,367
II.o$de$6$colw4 513 5 5,401,510 S 720,701 S 5.221.301 $ (27,550) 5 6103,781
UdnWIeIIO$n*Csb88lp$Iflt 514 5 1,314,917 9 (15,501) $ 1,208,118 $ (15880) $ 1,280,227
Hydr.i4cOp51ob95upvIlldEflg 535 $ (541) $ (27) 5 (958) $ 9 $ (850)
MIICH5OIOPOWO4010III800 539 $ (12) $ - 5 (12) 5 - $ (12)
Me88.nan06$upt50dEnS 541 5 (1,350) S (32) S (1,201) $ 14 $ (1,377)
M5050n1110.atdel*tC p5814 544 5 1,303 $ 13 $ 1,316 $ (25) $ 1,250
M.lnW.w110$ SOPS (iylob p5*4 545 $ 543 5 - 3 543 5 - $ 543
OpeueSupvwdEn5 546 $ (1,268) * (12) 5 (1.300) 5 23 $ (1.271)
I*.c.06iwPooGinEwp 549 $ (91) S - 5 (91) $ - $ (91)
Pwdwe.dPaeer-Syte56CompInl95 556 $ (11,253,452 S (111,253,452) $ - $ - $
Durd*eIdP1-*OmO0leS 555 $ 169,034,737 $ (150,034,737) $ - $ 533,503 .‘ ,,, $ 532403
Co.0.nlbScIl 555 $ 148,558,961 $ (148,658,981) $ . $ - $
e@ P501 PwPc*-MNO588 555 $ 308.966.758 S (306,866,758) S - $ - $ -
Puetfled P01198534*058. 556 $ 25,558,973 S (25,558,973) $ - $ - 5 -
Re1•.b Energy Credt 555 $ - $ ‘ $ ‘ $ 623,303 $ 623,303
Syo58mConb58IloedDlIpbSl 555 $ 081,501 $ 19,858 $ 971,377 $ (10,111) $ 962,258
SynCO.d&D58p*4110098 557 $ 321,466 $ 4,301 5 325,758 $ (6,301) $ 310,366
Ddermd ENcSlc Fuel Coil $57 $ (52,121,522) $ 52,121,522 $ . 5 . $
DW00041’Xc9990llyflder 557 $ (12,448) $ 12,448 $ - $ . $ -
Trnel4eelon Op. Sup. S Lop. 550 $ 5,588.07$ $ (117,000) 5 5,480.270 $ (31,048) $ $410,231
i.o50O98*44nç 561 $ 542,020 $ 5,967 $ 551,807 $ (70.413) S 772.194
t..o44058p*4*19-rebbSSlr 561 $ 231,424 $ 5.608 S 237.032 $ 1,191 $ 235223
t.o.d058pob*195505015050lS3m 561 5 1,422,924 $ 31,590 $ 1,454,514 8 6,356 $ 1,481,179
5.066 DNpbS*ig-Tt.n. $.,v S Sill 561 $ 511,096 S 12.504 $ 550.680 * 3,955 5 503748
SyilaiPbS50i&SNOdOIOI11 561 $ 385.694 5 7.871 5 393.581 $ 1,766 $ 356.31$
Treneribdon Service SSjdIeI 561 $ 52,780 $ 1,130 $ 53,919 $ 242 $ 54,161
7r00.ml.66nS5880nEqulpmiil 562 $ 142.026 S 925 $ 143.561 5 (1,913) $ 141,730
1’ren.O$4lJn.E,ce.. $63 $ 483.355 S 86 $ 483,451 $ (129) 1 483.322
l’ren.pbSelon “l t $ 1,371,103 $ 9,319,479 $ (0,606,582 S (8,942,706) $ 1,753,707
Ulc.T,.......l...Eupecee. 5* $ 024,736 $ (19.401) 9 906.335 1 (11.519) $ 903,011
4.058 561 5 061. $ - $ 987.023 $ - 5 957,923
Mint $49r Md 676 568 $ 3,041,227 $ 313,000 $ 3.354,323 $ (29,900) 5 3,324.464
MWtOfSSidsw.. 569 $ 105,843 $ 42 $ 106,654 $ (8,215) $ 100,480
MinI 11111. Ccnipuicr S 1.1.0cm 569 $ 448,842 $ 6.215 $ 455.05? $ 165 5 455,212
Tr**n48e551 UceOSbSoi EquIp 570 5 1.652,713 $ 7,266 $ 1,605,070 $ (14,177) $ 1,685.502
T.......Ia.icfl 1 OH 5.31. Equ 571 $ 1,790,447 $ 40 $ 1,790.487 $ (79) $ 1,790,408
U55L Of SOPs. 1’,sn.minon 573 $ 52,814 $ - $ 52,814 $ $ 52,514
4eglcbSEn*gy.OparSupv $75 1 15996 $ 4.034,420 5 4,063,418 $ (2,452.969) ... $ 1.600,420
QeyA14ed5R8dT$50WPP 575 $ 37,069 $ 610 $ 31.879 $ (397) 5 37,482
IbNO4o$CeInpAw$o$eWP# 578 $ 3168 $ - $ 3168 S . S 3,105
Olfllbl0c00ISlJp.&Efl81 500 S 5,357.006 $ 38,903 S 5,383.900 $ (66,797) 5 5,317,101
0591550005.055 OI.46J1I.., 581 5 448.718 S 4,361 $ 463,055 $ (5,488) 5 444,597
C)5955500P156010n5151.fl... 552 5 471,978 $ 2,931 $ 474,900 S (5,715) 5 469,154
OsOLoilon 014 LIn. Lupine.. 583 5 103,332 5 771 $ 104.103 $ (1,511) $ 102,552
onde.WoufldLM.Eup.nee. 554 $ 746,886 5 2,538 $ 749.624 $ (5,173) $ 744.361
So... LJglI*1g S 5 Sys 585 5 286.609 $ 2,296 $ 259,106 $ (4,152) $ 254,863
Me58rExperees 586 S 2,008,756 $ 13.553 $ 2.102.340 $ (25,176) $ 2,077,113
CuaLoner 4.119,,.. 587 $ 410.236 $ 3,787 5 474.023 $ (7,349) 5 486.874
S6ineooiOlsOlbu$onEqu 585 1 1,503,004 S 4,508 $ 1,501,605 S (19.425) 5 1,488,084
4.59 589 1 3.926,620 $ - $ 3.925,826 5 - $ 3,935,826
OssLoino M*4Supr S E, 590 $ 1,466,811 5 (4,005) $ 1,451,602 $ (22,447) $ 1,425,156
t Of 9Lu5000e 591 $ 180,455 S - $ 180,488 $ . $ 5804*
DlsobMcr6S59onEq.4p 502 $ 800,084 $ 8,196 $ 566270 $ (11,075) $ 886,102
D1e1155000 l4OH 60.. 593 $ 12,544,166 5 20,914 $ 50,568,019 5 (43,624) $ 12,521,5*
tJrinrgIQ.Mic ISo. E76101e1 594 $ 802.468 5 5,293 $ 507,750 5 (10,732) S 791,035
Did 58*4 Ski. ThiS, R99.s 596 S 15,881 S SI $ 15,992 $ (35) 5 15.866
M50i95el LSl*& 5(959 Sys 500 S 635.205 $ 4,176 $ 630,386 5 (8,186) S 531,107
ibIinc.4481I Roods.y Sac 5.55 508 S 392,358 1 2.670 S 396,036 $ (5.332) 5 309,784
PM....... 0158.98. 597 $ 109,166 $ 1,368 S 180,582 $ (2,678) 5 157,674
l801 DII) P504 598 5 449.066 5 1,928 S 451,794 5 (3,039) $ 448,796
5sçun50o0.Cuinm.tA 901 $ 258.934 5 2,458 5 261.392 $ (4,582) $ 258,840
U.Ier R1g Lop 902 S 3,943,502 S 5,762 5 3.862,264 $ (9,385) $ 3,842,580
ClnarR.COtdI 903 $ 5,250,161 5 71.900 $ 5,322,750 $ (66,377) $ 5258.373
CudnwrCOlIIoion 903 5 4,745,921 $ 30,181 S 4,784,002 $ - $ 4.784,092
CoiLonerDepbSNOrad 9032 S - $ - $ . $ . 5 -
UnbSec9inAsb 804 S 2,635,831 $ 2,051,200 $ 4,887,120 5 (450,250) S 4.421,510
55.59.. 4 0900000000000 0006230108688 0006236106688
Urscclinbl *iob-re.inu e$ S . $ (307548) S (307548) $ 307648 $
Uncoi..Ait.EIeil-Wfl58Off 904 (1,106,957) $ - $ (1,106,587) $ - $ (1,105,657)
P.605.859000 906 $ 33,149 S 610 $ 33,765 $ (610) $ 33,060
F050r9 Eupinas 428.5 5 . $ - $ - $ - $
Fnn Fa 00006000000000 00000000000000 00000000000000
Supetedor 907 5 392.505 $ (2.7215 S 369,754 $ (5,029) S 394,155
_________ _______
CusIom.tAui.1..ic. 90$ $ 9.189.838 1 (7,250909) $ 1938,129 $ (87,298) $ 1871,431
CuIm.As.aI08ov.(lundet 908 S 1,747892 $ (1,747,892) $ - $ - $
Intoina9on&ln.Ad,11ing 909 $ 937,069 $ (878) $ 938,193 $ (4,056) $ 932,137
MCustSer.4ce.eldInfr,lm.$on 950 $ 1,181.95$ $ 4,764 $ 1,156,782 8 S 1,158,782
SaeeSupeMsicr 815 $ 829 $ 7 $ 836 S (17,487) $ (16,631)
Demon S.øneE,® 912 $ 730,181 $ 14,522 $ 744,883 $ (56,597) $ 728.086
Ad’.tt9ffigEp.ns. 513 $ 110,202 $ (2,379) $ 107,823 $ (58) $ 107,765
14190. Sa.eE*p.ne. 95$ $ 256,778 $ 1,715 $ 258,490 $ (1,390) $ 287,100
S - S - -
‘1’OTALOpere84n.&MelrSan.no. $ 1,207,284,053 $ (1,075,013,726) S 136,250.387 $ (15,342,739) $ 124,807,818
CO lcfll
SOMl DC108T NO. XXX-XX-XXXX oa lop....
PUC DOCKET NO 31118
COAMY NAKE Eii90gy T.x .iC.
TSST Yf 8960 30-Jun41
Com,asl CoMaNdee
Ccaipai R.qwe44ed Adu60i,ai
04u.a.1a89 7995 Y. Ye Comp A4d
T186 Yw
T.rfvaiv ThI.cb1C ThWSkcb96
7090
)b) (c) Id
1$
AdmInNO%.e a 0aW1 I0,946,792 $ (5,173.100) S 11,112,004
I Gaiid SoMS.. $ ;e.4o8.932 $ (1,460,140) $
(5,400) $ 1,125,404
1,500,193 $ (489,339) 8 1,130,864 S
019o. Sup94. a Lop 921 8
$ 1.080.947 $ 214 $ 1,001.181
AaiWi Eupaie TrW.,Nd 922 $ 1089,941 $
(3431,183) 8 8,490,468 $ (69.762) I 6,400.644
Ou80ds 84M 923 $ (4,021,809 $
1,297 $ 1,136,719 $ 1,136,719
Pmpty kieur.n08 924 $ 1,134,432 $
5,000.004 $ 8,780,000 $ (491,172) 8 6,286,626
P1ui490n fat Pmpatf klse.nce 924 $ 3,096,960
8 1,153,578 $ 1,153,518
i..wunMuuU 924 $ 1,153,576
7,424 $ 1,901,062 8 (5,43) $ 1,861,146
068911 928 $ 1,859.666 $
(17,981) $ 27,009.568 1 (2.618,308) $ 24,331.281
EmØae. Pao a $68969 928 $ 27,027,567 $
5,723.932 $ (4,100.711) $ 1,973,215
Sop 928 $ 7.708.336 S 11,904,403) $
R.917 81,973 $ (343) $ 81,632
9101 $ 62.040 $ (66) $
G.nat1dun9 Lop 1.020.480 8 (9,161) * 1,011,269
9302 $ 798,130 224,312 $
$ 21 I S 21
A0201 0.a90paoM Eopa 9302 8 21
9302 8 79.478 $ (7SA78) $
D4W P999 and Eop.n... 3,265,589 • 3206.519
931 $ 3.264.426 $ 1.184 1
R.nb 1.600.301 $ (3.940) $ (.866.361
936 8 1.951.322 2.979
55909.05 G.ietN P904
(4,134,301) 60.280.240 (13,207,151) 81,078,489
TOTAl. Adnlfl5.V. I 84,420,831
(1,071,144,llfl 210.136W —9) $ 111.111,107
TOTAL 01 U 1,291.114,714
SOAH DOcKET NO. 413.12.2879 C0 8c154ub
PUC DOcKET NO 31161 ki’eeIed Cap*d
CONPANY NA E56..y l.a.., 9..
TEST YEAR END 55-Ju11
c-
Camp.iy R.qu.0%d A41m81.nb CmlalIa.
7.16 Yale A4..6814,b 7.16 Y. To Cam9.19 Aduel9d
ro Ta ‘r.. y..e Th161 EI.c16. Raq.e Toll) El.c04
(1) (b) (c
INVESTED CAPWM.
PilinSamIc. $ 3,521,386,157 $ (251,512,491) $ 3,389,955,095 $ (335,753) $ 3.289.519,043
AunsialldO.pmc(.bon $ 11.417546.112) $ 148.051.290 $ (1.269.614.612) $ - $ (1.259.684.562)
N.tPIant)OSI.v)c. 1 2,102,422,015 $ (103,46)201) $ I996,97Q,$(4 S (338.753) $ 1,999,835,061
$
Ccn.SuONfl Wont b Ptomal $ - $ $ . $ - $
P1.114166 lot FtWre U.. $ - $ $ ‘ $
WNIloI5CWoAIOI06 $ - $ (2.013,921) $ (2,689,275) 1 (3.807.969) $ (6,387,234)
$ 53,759,975 S - S 53,759,975 $ (1,016.460) $ 52,693.456
M.16i 906 Suçi6. $ 29,252.574 $ - $ 29.252.574 1 32.847 $ 29,255.421
P199.ym.t $ 7.386.433 $ (148.396) $ 7.218.031 S 515.3)3 S 8.134,360
Pmçlny 98wm R...am. $ . $ 59.760.744 $ 59,769.744 $ - 59.795.744
In)ufla. and O.m.Q.. R.w’w. $ (5,516,243) S - $ (5,589,243) S - $ (5.589.243)
CoalCle6.n..c.R..am. $ 1,400.380 $ - $ 1.400,360 $ $ 1400.350
tJnfun66d P.n16l 5 (53.715.541) $ 109,689,388 $ 55,973,545 $ (25,311,238) $ 30.582.306
A1c.l $ 61,914 $ - $ 66,914 5 5 88,914
Raw. $ 3,412,379 5 (4,974.589) $ (1,062,190) 5 - $ (1,052.190)
CuSlOtn.tDlpaa $ (35.872,475) $ - $ (35.872,475) $ ‘ $ (35.872,476)
Rag.M9ot, 44aab and 1.16009.. $ - $ 28.366.959 $ 28,366,869 $ (11,054,054) $ 15,312,756
54zumu)aIIdDFFT $ (824,336,891) $ 389,957,144 $ (464,371,547) $ 8,398.408 $ (447,573,142)
RIWCI..Exp.ns.. $ $ 6,175.000 $ 6.175.000 $ (8.175.000) $
- - . -
TOTAL sWEATED CAPITAL (RATE SASS) $ 1.272,188.381 $ 481.910,048 $ 1.742,421,011 $ (49,282.831) $ 1.100,128,144
RATE OF ROTURN 5.140% 9.92% 6.2100%
RETURN ON INVESTED CAPITAL S - $ 166,182,611 $ 191,192,511 1 (14,882.353) $ 140,800.181
_______
_______ ________
_________
__________
__________
101440003(67 No. 473.10-2673 C0 Schedule NSA
puc ooc.st No. 33660 ,e
C0*J8V 158 Enheg’ Tee... I...
7897 YEAR 8560 30.J..-11
Com Com
A4
T.e6 Ye.. ‘‘ 7.66 Ye68 to C068989
5 A4i..68d
toed To ta.4YW Toed llecbb R.ie.( Toed IlecOle
(.1 (b (c) (9) (.1.10)11(9)
EleoVI. P9.669,1.00468 -
k4_ P56,4
Omeni06Non 301 $ 1.341,890 $ 4,958.233 1 0.306.132 $ - $ 8,306,132
ldhc IcOngAl. P56,4 303 $ 96.766.717 9 4.196,096 $ 100.966.408 $ - $ 100.966.406
$ 96.133.010 $ 9,157,932 $ 107261531 $ - $ 107,291.521
od P4
Land and Land R1
186
6 310 $ 4,512.673 1 - $ 4,512,873 $ - $ 4.612,173
S0ucbjree04 Impoul 311 $ 112,930,626 5 1,096,016 $ 174.026,645 $ 3 174.029.648
BOdetPIlEqulpm.nl 312 S 386,471,042 $ 10,638,417 $ 399.395,459 $ - $ 399,315,450
Tu.549.n.’cO.. 314 $ 166,170,111 $ 6,767,916 $ 197,963,030 3 - $ 191,963,030
AeeciyEqwpme6 315 $ 96,272.169 9 10750,419 $ 101,032,601 $ $ 107,032.606
Misc PO86IP56,4Equlp 316 S 10.843,013 $ 1,864,464 S 12,712.547 S - 8 12,712.547
AaaReIl.Co86 317 5 419,211 S (419,211) 8 - S $ -
Aceaeooy Elec Equip 334 $ 218,535 $ - S 216,536 $ - S 218,531
Misc P P41.15 Equip 336 $ 31.2% $ ‘ S 37.299 $ 5 37.289
- S - S
To56Podon8onPlai,4 5 662,890,942 $ 32,921,027 $ 690,811,969 $ - S 896,6I1.969
7081.ml.ian P4.04
Land 3501 S 9.019.879 $ 4.247.242 $ 13,821.121 5 - S 13.821,121
8.5.006115. 3502 $ 33,022.888 $ 336,736 S 33,979,823 S - $ 33,979,623
SSuCSeee 6116 569110, 352 S 21,906,777 $ 689,302 $ 22,579,829 5 - 5 32.579629
S4410n Eq.ipmen4 353 S 344,899,139 5 10,429,463 5 355,296.602 5 - 5 358.296,800
Tow.oi S Flohoee 354 5 25.360,394 $ 04,086 5 23,424,490 $ - $ 25,424.480
Pole.&Flo5a 355 S 966,983.323 6 13,124,724 $ 160,286,247 $ - $ 160,286,047
QoelheedCOndus10 350 5 186,096,661 $ 12,070,240 5 178,169,231 S - $ 178.869.231
Und619t000d Con 357 $ $ - S - S S
Urld.tp0Ia1dCond4r 388 $ 321.711 $ - $ 329,717 $ $ 321717
00569 end l’r.d. 359 $ 202,766 5 - S 202,1% $ - $ 202,786
S - S - 9 -
tond t,an..dedon Plane S 783.528,863 $ 42,082,342 S 810,591.238 * - $ 910,591,235
Sand 3801 5 4,118,966 S 4.171.966 3 - $ 4,176,986
E..em.n9, 3602 $ 11,759,529 $ 11,758,529 $ - 5 11,759,529
SSu09XandbllpOre 381 5 1,867.817 S 157,089 5 8,014,606 S - S 8,014,908
362 $ 156,704,009 5 7,366,1% 5 164,369.178 5 - 5 164.289.178
Pole.,T.8FI51aeo 364 5 156,114,784 6 36387,319 $ 221,402,102 $ - $ 321,402.103
04-4 Can61.,i3 Danisel 366 5 I70,541,0I4 $ 44,147,416 5 214,688,420 $ - 8 214,618,432
Und.powld 000666 2% $ 22,087,429 5 1,103,810 $ 23.171.298 S - 5 23,171,298
UOCon& Doulo.. 367 8 54,221,823 S 7,121,087 5 91,343,510 3 - $ 91,343,590
LM.T,..mI.. 388 8 285,357,206 1 73.111.187 $ 358.466,376 $ - S se.4e.378
3.ndCee.Ooe,tleed 3691 $ 41,093351 5 13,002,741 $ 54,186,300 $ - $ 54,166,300
$4Mcee.ljnde.VOund 3692 S 32,193,166 $ 4.314.456 S 36,427,624 $ $ 36,427,824
MOISt. 370 $ 30,110388 9 (1,606,489) $ 28.301.819 $ - 5 26,301,816
1no.*OOC68PF. 311 $ 18,132,416 5 2,318.512 5 18,461,078 $ - S 98,451,018
Sb.LI9MO 373 5 (228.908) 5 2,373.030 5 2,151.130 $ . $ 2,151,130
Non Roede.y Lli8nQ 3732 $ (21.854) $ (401.392) $ (423.046) $ - 5 433,9463
7o5609,bSbcOon P96,4 5 4,047,003,106 5 489,387,665 $ 1,236,391,210 5 S 1,236,391270
Ca.npuMO H.0dwu. 382 S 60.023 $ - $ 60.623 5 - $ 60,823
ConipulerSo8wwI 383 S 3,366.130 5 - S 3.316.130 S - $ 3.386.130
Toial00pued $ 3.436,753 $ - 5 3,428,753 $ 5 3,428,753
LaM S Laid 01056 389 5 5,147,436 6 (90,259) 5 5,057,177 5 - $ 5,067,177
Struotwe 6 Impiouom 390 5 53.909,813 $ 3,034,657 5 56,944.410 5 - $ 59.644.410
Office FiaN$e & Eqi40 391 1 5 994,536 $ (58,226) 5 936.310 S - 8 986.310
Inlomialon $ye56ui 3912 5 11,646,603 S 1.223,920 $ 13,870,723 S - 5 18,670,723
DMa HanMaq Equip 3913 S 911.040 5 982 5 918.522 5 - $ 918,532
Tr.poo9.3onEq 392 5 91.916 $ (81,417) 5 10,511 $ - S 10,511
99,008 Eqidpnent 393 5 3,228,653 S - $ 3,226.653 5 8 3,228,863
looN. SliopIOamquE 394 S 7,356,526 5 451,353 5 3,307,964 $ . 5 8,301964
Labary EqulpnieM 396 $ 600.637 9 (300,192) S 350445 5 5 300,445
P0981 aped EquIp 396 5 526,899 S - 536,669 S - 5 536,899
LliscConvnEquIpme04 3971 S 5,107,448 5 252.900 S 5.380.425 8 - $ 5,360,425
Comrn&I6uu.....Equ 3912 $ 40,152,021 8 233,691 $ 40.416.318 $ - $ 40.416.313
MOo Equlpn,enl 396 5 989,421 $ (26,332) 5 943.069 $ - 5 943,059
8 ‘ 9 . 5
TotidGenendPla,4 $ 137.171.318 5 4,0.41,206 5 141,819,531 $ - 5 141,619,526
0180510 ConS. AFUOC $ (8,362,482) 5 $ (8.382.452) $ - 5 (6,382,452)
CotEI.cCaehFlOaR. $ 243,427,857 5 (243,421,858) S (1( 5 - 9 (1)
uied,g56eeCon,plOI.dooChee 303 5 64,260 5 (52,1831 9 11.412 $ - $ 11,412
CnmplOI.d Con51uulon MaCh.. 301 34N $ 23,532.587 0 (20.540.477) S 2.582i10 $ - S 2.5110
Conipleled00068ilnOICha.. 200468 $ 37,511.569 5 14,319,209 S 51,836,191 $ - 5 51.836.790
ComØOIed Co..aSn 600 156 Cede 300.373 $ 153.102,836 S (129,10l,876) 5 22,401,060 S - 5 22,401,080
COn.Ø.lSd Con.buul&, Ma C3e 31.4.5 $ 5.714.246 $ (777,824) $ 4,026.822 S - S 4,936,822
311 5 1,127,778 5 ‘ 8 1,127,778 5 5 1.427,773
$ 460,108,601 S (385,981.394) S 74,523,407 5 - S 74.523,401
$ 5,317,216,186 1 (191,411.320) 5 3,289,118,166 S 306.112) 1 3,210.S1l.141
C098M Sdiedds Es
SOM4 DOCKET NO. XXX-XX-XXXX
D96rocI.*om Eapaii..
PUC DOCKET No. 36868
COUPAIIV NA Eargy 7i.a.. Nc.
TEST YEAR END 30-Jun-il
Comp.ny Ccmim+unløn
— unbnE
TeCo.rq..y
CcmMNcNn
T..tYe.r ‘99 T.48Y.ar
ToNI To TMtY. TONI 840580 R.9u150 ToNI EI.c58.
(8) (0) (d) (I). (c) (a)
(a)
816,683 8 1,111.730 S (424,561) 8 1,287,159
Sbuc*w688(nlplQo.m.nN 311 8 1,093,087 $
045.588 $ 9.611.234 $ (2.028.862) $ 7,582.572
8PEqwpnuK 312 $ 8.765278 8
2,045,867 S 4,528,931 $ (1,105,324) 5 3.423.813
troGan.roNrUr 314 $ 2,462.860 $
S 398,883 $ 2,857,646 $ (430,004) $ 2.227.644
Acc.a.0t5 E1e06 Epipni..K 315 $ 2.282,265
89,368 $ 303.472 $ (53,573) $ 248.599
+*ec Pr P(4 Equ(p 318 8 239,068 $
311 (331,856) $ 331.951 $ I $
ASaI(naøiflanlOtOga8On $ -
‘
245
335 $ 1,188 $ (943) $ 245 $ . $
M4cPrP(ar4Equ+p $ 14.770,142
8 14,510,906 8 4,301,880 $ 18,812,586 S (4,042,444)
8CNiProduc8on
(85,595) 8 397,392 S $ 351,392
Laid Ea..monN 3502 $ 463,058 $ -
(315) $ 417,406 $ $ 417.409
Sb,xaa I Jn.prosl.5w 352 $ 417.724 8 -
2,982,819 $ 8,332.494 5 $ 9,332,494
SIaOon EqUpm.w6 363 $ 5,376.975 8 .
48,641 5 463,4(2 $ (101,469) $ 386,943
Tqb,tI8fldF(81W51 364 S 418,185 $
719,244 5 4,951,816 $ $ 4.511,818
P0I*IndPIxIum. 355 $ 4,182,515 5 -
1,162,893 $ 4.022,901 S 8 4.022.901
0+4 Ccnduca & Or4oaa 356 $ 2.860,208 8
5.014 $ 8.423 8 5 8,423
Und.o+adCiro&D.v+c.. 388 $ 1,409 5 -
3,084 $ $ 3,064
RoaN and TraiN 356 $ 880 3 2,224 $ .
4,882,480 $ (9,608,934 $ (107,4803 $ 18,497,485
SubNI Tranw4e55i 5 (3,722,474 $
(30,175) 3 210,178 $ 8 210,778
Land R194j 390.2 5 240,963 $ .
33,069 5 160,960 8 (9,512) $ 151,468
S9u88.IImpmoanwr4I 361 5 127.611 $
383,575 5 3,870,290 S (399,946) $ 3,570.344
Staaon Epn,.iI 362 9 3,806,715 $
1,438,154 S 8.247,819 $ (1,192,811) S 7.055,001
364 5 . 6,809,464 S
3.244,756 5 6,545,190 S 5 8,545,110
0HCandtro&D.4c.. 366 $ 3.800.424 8 -
32,544 S 469,443 $ 5 489,443
(Jnde+cuildCondu$ 366 $ 439,899 5 -
980,820 8 3,238.066 8 S 3,238.056
Undargro+md Ccnduc40es & D.v1588 361 $ 2,277,438 S -
3,088,781 $ 13,374,120 $ (776,924) S (2.591.798
Un. Tmn,*onna., 366 S 10,285,935 5
1,272. (63 $ 4.007,468 $ 280,720 S 4.288,180
Oil Sa’o+oeS 360 $ 2.735,306 $
394,534 9 1,416,841 $ 1.415,647
MaWr. 370 S 1,020,813 S .
919 S 557.117 $ $ 551.111
InaNonCusWm.IPn.nNa. 371 $ 556.199 $ -
40,048 $ 40,046
Se.atU5n9.ndS4NI 373 $ 82,666 S (22,8(7) $ -
10,776.823 $ 42,531,346 $ (2,098,273) S 40,439,013
S 31.780,123 8
$ 12,125 $ 5 12.125
R96lrawTun*&emtOp.Hadwa. 382 8 12,126 5 .
-
(601) S 573.226 $ S 873.226
Raonai Tune I IRt Op. So. 383 5 673,927 S -
(272,045) 8 1,081,251 $ 5 (091.251
Stn’anIInW,onan.nN 390 $ 1,359,290 8 .
3,319,588 S 9,832.797 S $ 5.832,791
OfSc.Fuml4ur.&Equ(p+n.nI 391 5 2,5(4,238 5 -
44,724 8 45,879 S $ 45,619
Tranapavti9on Equ9me.0 392 5 966 5 -
178,112 $ 326.868 8 S 326,668
sidroe EquarEn( 393 5 150.568 S -
06.440 5 822.951 $ $ 822.967
Tad., S9iop. I Ga.ç. Eqiipmart 394 $ 585.947 S .
254.860 5 217,386 S $ 277,306
LabvrONr5 Eqdpmanl 395 S 22,505 $
((7,172) 5 12,872 5 5 12,872
PoOp.odadE0tdp.*49 396 $ 30.044 $ .
8 1,387.471 5 $ (.387.477
397 S (.867.818 S (310,501) -
Cons.ma*aiEqulp+na* 111,146 5 171,146
398 5 47.155 $ 123,951 $ .
lJucEqulpmant 9,764,242 $ $ 9.164,242
SubIoNI GanaN Pled $ 6.319.274 5 3,354,968 $
(203,083) $ 1.777,890 S (5.130) $ 1.772,786
ESIOeprao*onEopenaa 403 5 (.980,088 5
525.428 5 1,281.021 S 5 (.261.027
OrganlzallonExp.n.e 301 5 735.599 5 -
25.396
(117,485) $ 142,841 5 25,356 S ‘ $
Con88AFUOC 303 5 S 172,246
303 (89,797 $ (17,552) 5 (72,246 8 -
Cu.Nm.rA000.aln5 $ $ 182,519
303 233.02.4 $ (51,306) $ 182,819 5 -
CuONm.rCCS 9 S 18,949
303 (8,388 8 (1,437) 5 18,649 8 -
Cu80ma.’CtS 5 S 118.081
303 (17,625 S 456 5 118.091 5 -
CuaWflia Sad.. 5 1 172.334
303 S 240,346 8 (88,011) $ 172.334 8 ‘
Da9fbu9on 1,751,785 5 5 1,151,765
303 $ 2.581.529 $ (835,744) $ .
A&GiUISC 488,420 S 5 468,420
303 5 531,420 8 (43,000) $ -
A&0lM(SC-La8RI(rad 2,640 5 5 2,640
303 $ 3,314 $ (874) 5 -
Non Nridr Prod Fuel 9*029 S 5 835.029
303 8 704.5(2 5 (68.483) $ -
Non 06a Prod Non-Fuel 413.575 8 8 413.575
303 $ 413,515 5 5 -
Reg.odTmna&Mdrt(RTOflCT)
-
$ 568.649 5 $ 588,649
303 5 741,808 5 (173,160) -
T,a-,ard.aion & O+s8at4800 838.093 S 839.093
303 5 631 .821 8 7.272 9 ‘
Trananm
5 8,446,803 5 5 8,448,803
$ 7.032,171 $ (583,369) .
SubNIAfliOrliZa8on ExpaK.
8 88.831,187 8 (8,283,315) $ 52,377,841
8 75.072.488 5 22,568,198
TONI D.r.claSa. I 4+89
___________________
___________________
coM Icti.d. Fl
SOAH DOCI06T NO. 473. .2915
Thaae 068.1 Tha,IFI?
PUC oocKlT NO. 3*59
C0ANY NAM$ 8n68t91 T.uas, lAl.
7551 YE** E6 30-Jun41
Camm
Ca.np.ny P- C,.....,.lae
A4uS0.6
Told To Tall 7.86 Told Elecab Requ..4 Told Ilecolo
(a) (9) (0) (6)
TAXES OT((5R THAN FIT
Non R99AN RaNted (1,360,227) $ 22844,129
S 21,631.936 S 2.592,420 $ 24,224,360 $
94 V.Io4.m Taua.-T.oa. $ 2,079,883
2.019.893 1 2,010,893 $ .
Ad Voi.,n 7.99091.4 $114.1 S (1.350W) $ 24,821,022
Told Pvoç.#ly $ 23,708,829 $ 2,582.420 S 26,301.249
PastoA TitaN 2,l94,098 $ (51,923) $ 2,109,173
FICA $ 2,287,010 $ (122,914) $
5 20.530 $ S 20,530 5 (519) $ 20,011
FUTA -
5 21219
33.991 S 33.591 $ (7S1
5(21* -
(88,120) 2,153,403
Tcla(P.yrOl $ 2,341,431 S (122.914) $ 2318.523 $ 9
Fr.168hlI Tit...
Te 40533 $ - 5 $ . 5 .
08.86 INtel S 5 - 5 - 5 -
S - S - I S - S -
0l_ T 269,306
$ 268,306 $ 268.399 $
ESI Ad Vabam 1,607,869
S 1,613,936 $ 118.362 $ 1,129,216 $ (121.549) $
ES(P.yml’raal. 40,320
$ 40,220 $ $ 40,220 $ - $
ES) Frand6.1 Tax.. -
190
$ 190 $ 5 $
ESIO81St
.
-
S 26,399 $ 25.399 $ 25.389
E0(14W Mta*a. Psytol Tao..
Payto6 TaaN S 463 $ 468
En) yb.. 12
$ 12 5 12 5
En). yNe.Odun*PaymlTex 5 131.991
En99$yGldS(ate.Iaum*NIIPIY.03 S 137.061 5 137.061
S 2.068,830 5 116,362 S 2,201,892 $ (121.549) S 2,060.343
Rwonun Rdd (1,117,416) 5 10,773.566
$t,abOI.R.co4pb-T.aN S 13.427,794 S (1,538.799) 5 11,891,094 5
0 0006400849 002003962216
Effaab.R 1,355,884 S
$ $ (1,360,684) 1 (1,360,994) S
StabG&c..R.cb- O8t -
18,014,164
$ 18.832,527 5 (2.257.405) 5 17,875,122 $ (1,590,908) $
LOld Q4 p.c. T 002978732318
Efteolu. RaN 00000000000000 0 0207301812541
S 8 (78.933) $ (78,933) 5 78,533 5
Locif 04 Pactepte -08.86
-
.
$ S 5 S S
Stab 040.. Mw.*- rio.. . - -
-
0 0
Eff.c$viR 28.787,752
S 33,360,321 $ (5.227,192) 5 28,132,529 S (1,344,777) S
5 1.526.788 $ 320,525 S 1,547,317 $ (113,586) $ 1,613,722
PUCAa..1amelt-TL.
0 0.001887 000311322488
PUC Ax.aNment EfbcIH. Rate 210.183 5
PtjC AjaNlOtent .091.4 S - (210.1031 S (210J631 5 -
5 1,528,789 5 109.166 $ 1,836,564 5 37,168 5 1.573.722
$ 63.583.860 S (2.533.198) $ 10.480.747 S (2.514.5891 $ 17115141
TOTAL 1*2(5* OmEN THAN
81000.1 TAXES
______________________
CONE Sch.dtj. V
80*14 DOCKET NO. 473-12-WS
F.d.f.t Incom. laces
PUC DOCKET NO. 38995
COA5( NA5 En*.x5 T.xBE Nc.
TEST VE** END 3eJim.1i
P-qu—’d C.n,mIe.Nn
FEDERAL 89COUE TAXES- METHOD I
Al Proço..d Adu8698nb C-
T..t Tees I. Ca..ip.n Ac5esNd
1098 819801. Req.e Total ENcOIc
(c) Id) (a)
Tot S $ 140800,590
L,a $ 57,409,530
1r45W Inctd.d fl RiBim S -
$ 042648
Nnot$zatrTC 2*870
$
$
CaflaoedaNd Tax Saotnga
-
2
p.”,. S 15,544,523
AFUCC $ (1,720,911)
O9’esP..mi..otOdb.Inc..
No,md98d T590 Oflom 4*745
$
EOLIESI Tax,. (37,732)
$
Cwm.lt S Income Tax $ 84,341
DaleqyedSlIncOm.Tax $
FASIOS S -
-
01 Exco.. OFflD.tIE..,
B $ 95.81$ 466
TAXASLE COOWONENT OF RETURN
0 53840150 053646150
TAX FACTOR (111- 35)) 35)
0 51.498,962
TOTAL FIT BEFORE AJUSThIENTS
AncOr
$ (1,642.645)
at rIG (236870)
6
Ahja(. at Exc. OFIT - D.çNOon
Prt Yelp, CunrO FIT $
PrIorY.a.D.Nn.dFrr 2 483,746
EOUES) Tax S
FASIOB S -
S
Other CanaaIldstad Tax 8avm9s
-
-
S S 80.911,002
TOTAL FEDERAL SICOW TAXES -