# Volume 2 — Schedules C-1 through C-12 (Doc. 47, Vol. 2) 77 pages. The Statement of Utility Operating Income. Schedules C-1 through C-12 break the operating-income statement down by rate class at test year and pro forma year. ## Key takeaways Schedule C-1 (Statement of Utility Operating Income) — rate-class breakdown: - Residential Operating Revenue (test year): $952,165,596 → adjusted by ($30,582,746) → pro forma year: $921,582,850 (matches Schedule H-1 row 1). - Small General Service: $499,780,373 → adjusted by ($27,812,872) → pro forma year (line cut off in extraction; per Schedule H-1, $510,277,619 with rider rollups would land near $471,967,501 base — see Schedule H-1). - Schedules C-2 through C-12 sequence through operating revenues, fuel expense, non-fuel O&M, depreciation, taxes, income tax, and net operating income, each by rate class. This volume is the rate-class-level operating-income side of the rate case. The numbers reconcile (via the recap schedules) to Schedule G-1 in [[26-001-U Doc 47 Volume 6 Schedules G|Volume 6]] and to Schedule H-1 in [[26-001-U Doc 47 Volume 7 Schedules H-1 to H-5|Volume 7]]. ## People and orgs mentioned - [[Entergy Arkansas]] (filing entity) ## Concepts invoked - [[Cost-of-service study]] ## Cross-references - The headline summary of operating-income deficiency by class is in [[26-001-U Doc 47 Volume 6 Schedules G|Schedule G-1 (Vol. 6)]] and [[26-001-U Doc 47 Volume 7 Schedules H-1 to H-5|Schedule H-1 (Vol. 7)]]. - Klucher's [[Class Cost of Service Study]] testimony narrates these tables.