# Volume 6 — Schedules G-1 through G-5.1 (Doc. 47, Vol. 6) 205 pages. **The Cost of Service Study — Summary.** Schedule G-1 is the headline cost-allocation table — it apportions the entire Entergy Arkansas rate base, revenue, and expense across customer classes at the pro forma test year. **This is the schedule [[Class Cost of Service Study|Klucher's testimony]] builds on, and the schedule the [[Generating Arkansas Jobs Act (GAJA) rider|GAJA Rider]]'s exclusion of special-contract customers operates on.** ## Key takeaways — Schedule G-1 rate-class allocation The rate base, revenue, and major expense lines, all in dollars at the test-year (12/31/2025) level, allocated across **TOTAL COMPANY**, **Other Jurisdiction**, **TOTAL RETAIL**, and the four retail rate classes (**RES** = Residential, **SMALL GEN SERVICE**, **LARGE GEN SERVICE**, **LIGHTING**) plus **WHOLESALE**: ### Rate base | Line | Item | Total Company | RES | SGS | LGS | Lighting | |---|---|---|---|---|---|---| | 2 | Gross Plant in Service | $16,915,719,114 | $7,670,634,814 | $4,455,760,788 | $4,495,595,623 | $293,578,365 | | 3 | Accumulated Depreciation | ($6,242,754,169) | ($2,812,929,799) | ($1,662,954,118) | ($1,637,533,995) | ($129,285,975) | | 4 | Net Plant | $10,672,964,945 | $4,857,705,015 | $2,792,806,670 | $2,858,061,627 | $164,292,390 | | 7 | TOTAL RATE BASE | **$11,675,489,569** | **$5,308,866,968** | **$3,053,854,297** | **$3,132,362,622** | **$180,297,414** | ### Revenue (test-year pro forma, not the proposed rates) | Line | Item | Total Retail | RES | SGS | LGS | Lighting | |---|---|---|---|---|---|---| | 9 | Retail Present Rate Schedule Revenue | $1,952,883,962 | $921,582,850 | $471,967,501 | $518,292,127 | $41,041,485 | | 14 | TOTAL OPERATING REVENUE | $2,102,925,350 | $992,541,972 | $510,121,035 | $556,306,210 | $43,956,133 | ### Operation & Maintenance Expense - TOTAL O&M Expense: **$692,698,520** total retail → $325,098,344 RES / $175,228,896 SGS / $181,539,058 LGS / $10,832,221 Lighting (Line 25). - Production: $308,260,355 → RES $127.3M / SGS $84.9M / LGS $93.5M / Lighting $2.5M (Line 17). - Transmission: $30,605,377 → RES $12.9M / SGS $6.9M / LGS $10.7M / Lighting $0.06M (Line 18). - Distribution: $117,192,239 → RES $58.8M / SGS $28.0M / LGS $25.2M / Lighting $5.1M (Line 20). - Customer Accounts: $42,593,802 → RES $35.9M / SGS $6.1M / LGS $0.18M / Lighting $0.38M (Line 21). - Administrative & General: $188,346,899 → RES $86.3M / SGS $48.1M / LGS $51.2M / Lighting $2.7M (Line 24). ### Other major expense lines (per retail allocation) - Depreciation & Amortization Expense: $516,453,339 (RES $238.8M / SGS $136.2M / LGS $130.2M / Lighting $11.3M). - Taxes Other Than Income: $107,517,115 (RES $48.8M / SGS $28.1M / LGS $28.7M / Lighting $1.8M). - Income Taxes & ITC: $125,546,604 (RES $62.4M / SGS $24.2M / LGS $35.1M / Lighting $3.9M). ### The structural finding visible in Schedule G-1 **No special-contract customer or large-load customer appears in the cost-of-service allocation.** The retail allocation is across the four standard rate classes plus Wholesale (which here shows only $108,269 in rate base, $3,502 in revenue, $5,066 in O&M — i.e., effectively zero). All cost is functionalized to the four conventional rate classes. The full retail rate base is **$11,675,489,569** — Residential is the largest single class at $5.3B / 45.5%. The bulk of the $1.24B of CWIP (allocated to "Production" function across rate classes) flows from the new generation in the [[Generating Arkansas Jobs Act (GAJA) rider|GAJA Rider]] — and the transmission assets for [[AVAIO Digital Partners|AVAIO Project Leo]] and Gum Springs ([[Project Pulse]]) are inside the $4.5B LGS net plant allocation per Schedule G-1's transmission column (not separately broken out). The schedule G-1 functionalization is the engine of cost allocation; Schedule G-2 through G-5.1 provide supporting detail (allocation factors, billing determinants, customer counts, demand and energy by class). ## People and orgs mentioned - [[Entergy Arkansas]] - [[Matthew S. Klucher]] — sponsor of the Schedule G cost-of-service study (in his Doc. 51 direct testimony) ## Concepts invoked - [[Cost-of-service study]] — Schedule G-1 IS the cost-of-service study at the summary level - [[Strategic Investment]] (via the production-plant allocation of the GAJA Rider plants) - A&E 4CP allocation methodology ## Cross-references - The rate-design *output* of this study — what rates each class actually sees — is in [[26-001-U Doc 47 Volume 7 Schedules H-1 to H-5|Schedule H-1 (Vol. 7)]]. - The Schedule G-1 numbers feed [[Class Cost of Service Study|Klucher's testimony]] in Doc. 51. ## Open questions / follow-ups - Schedule G-2 through G-5.1 (the supporting allocation-factor detail) is not extracted at the rate-class level here; that's where the Production Demand Allocation Factor and the A&E 4CP coincident-peak calculations would be in detail. - The exclusion of special-contract customers happens at the input side of this study (the retail-load and revenue data is stripped of special-contract customers before Schedule G is constructed). The schedule itself shows the result; the exclusion mechanism is in [[Class Cost of Service Study|Klucher's testimony]].