results of operations - wapa · 2019-07-26 · 299019 331001 420100 422100 299008 unfilled customer...

Results of OperationsFor fiscal year ending Sept. 30, 2016

DesertSouthwest

CSR • • • • •

Central Arizona Project

NotSchedule PreparedNumber ( X ) Title

Trial BalanceBalance Sheet

1A X Plant in Service Summary1 X Plant in Service Detail

2A X Construction in Progress (CIP) Summary2 X Construction in Progress (CIP) Detail3 X Other Debt4 X Allowance for Depreciation and Amortization5 X Interest Accrued On Investment

5A X Interest Accrued On Investment Detail6 Regulatory and Other Assets7 Customer Advances, Long-Term and Other Liabilities

7A X Long-Term Debt Detail8 Accumulated Net Revenues9 Statement of Revenues and Expenses10 Operating Income

10A Operating Income - Object Class Summary10B Operating Income - Object Class Detail11 X Operating Expense

11A X Operating Expense - Object Class Summary11B X Operating Expense - Object Class Detail12 X Notes to the Financial Statements13 Definitions of Standard General Ledger Accounts

Desert Southwest CSR

For the Year Ended September 30, 2016

Index

U.S. Department of EnergyWestern Area Power Administration

Results of Operations

Central Arizona Project

Desert Southwest CSR - Central Arizona ProjectTrial Balance

as of September 30, 2016

SGL Description Power System Fund Other ActivitiesBalance as of

9/30/16RMF (755,922.07) (755,922.07)RPF (215,858.13) (215,858.13)TMF 98,807.10 98,807.10TPF 56,500.00 56,500.00

(816,473.10) (816,473.10)

RMF 11,735,657.53 11,735,657.53RPF 1,510,062.28 1,510,062.28TMF 2,311.75 2,311.75TPF (56,500.00) (56,500.00)VRF 62,456,283.06 62,456,283.06

75,647,814.62 75,647,814.62

RMF (11,416,131.55) (11,416,131.55)RPF (1,441,710.51) (1,441,710.51)TMF (60,221.43) (60,221.43)

(12,918,063.49) (12,918,063.49)

Fnd Bal w/Treas - Unavailable GGCA VRF (62,456,283.06) (62,456,283.06)(62,456,283.06) (62,456,283.06)

RMF 541,147.69 541,147.69RPF 240,594.50 240,594.50

781,742.19 781,742.19

Custodial Accounts Receivable, Fund 609 GGCA VRF 3,343,800.11 3,343,800.113,343,800.11 3,343,800.11

Interchange Energy - Other Assets GGCA VMF (0.02) (0.02)(0.02) (0.02)

101002

101003

101004

131041

1310C4

199009

101005

SGL Total

SGL Total

SGL Total

SGL Total

SGL Total

Fnd Bal w/Treas - PY Undisbursed GGCA

SGL Total

Fnd Bal w/Treas - CY Collections GGCA

SGL Total

Fnd Bal w/Treas - CY Disbursed GGCA

AR - R, T, U, V, W, A, BAF Funds GGCA

Contributed capital SGLs are included in Other Activities on the Trial Balance, but excluded from the ROO Schedules and Annual Report: 171103, 173003, 173903, 174003, 174903, 331003, 561003, 671003, 711003, and 721003.

Page 1 of 6




9/30/16Regulatory Assets - Other GGCA WMF 270,276.58 270,276.58

270,276.58 270,276.58

RMF (153.00) (153.00)RPF (92,820.00) (92,820.00)

(92,973.00) (92,973.00)

Accts Payable - Non-Fed GGCA RMF (5,052.62) (5,052.62)(5,052.62) (5,052.62)

RMF (45,825.02) (45,825.02)TMF (162.24) (162.24)

(45,987.26) (45,987.26)

RMF (53,720.96) (53,720.96)RPF (268.14) (268.14)

(53,989.10) (53,989.10)

231003 Reimb Wrk-Non-Fed Ent - Adv fr Oths GGCA TMF (40,735.18) (40,735.18)(40,735.18) (40,735.18)

Def Interchange Energy - Def Credits GGCA VMF (4,474.04) (4,474.04)(4,474.04) (4,474.04)

Actuarial FECA Liability GGCA WMF (270,276.58) (270,276.58)(270,276.58) (270,276.58)

Custodial Liability GGCA VRF (3,343,800.11) (3,343,800.11)(3,343,800.11) (3,343,800.11)

199015

211002

211003

219003

221000

232001

265000

298001

Other Accrued Liabilities - Non-Fed GGCA

SGL Total

SGL Total

SGL Total

Accts Payable - Accrued Liabilities

Accrued Fnded Payroll & Benefits GGCA

SGL Total

SGL Total

SGL Total

SGL Total

SGL Total

GGCA

SGL Total


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9/30/16Int on Unpaid Pwr Investment-Plant - Approp Cap Owed to Treas GGCA WMF (241,083.04) (241,083.04)

(241,083.04) (241,083.04)

Fnds Returned to Treas-CY(Debit) - Approp Cap Owed to Treas GGCA 609 16,894.42 16,894.4216,894.42 16,894.42

Fnds Returned to Treas-PY(Debit) - Approp Cap Owed to Treas GGCA 609 224,188.62 224,188.62224,188.62 224,188.62

609 (224,188.62) (224,188.62)VMF (45,806.41) (45,806.41)WMF 224,188.62 224,188.62

(45,806.41) (45,806.41)

RMF (755,922.07) (755,922.07)RPF (215,858.13) (215,858.13)TMF 14,897.11 14,897.11

(956,883.09) (956,883.09)

RMF 8,446,464.78 8,446,464.78RPF 26,817.45 26,817.45

8,473,282.23 8,473,282.23

422200 Unfilld Cust Ord w/adv, Nonfed GGCA TMF 40,735.18 40,735.1840,735.18 40,735.18

RMF 541,147.69 541,147.69RPF 240,594.50 240,594.50VRF 0.20 0.20

781,742.39 781,742.39

299018

299019

331001

420100

422100

299008

Unfilled Customer Orders - wo/advance GGCA

SGL Total

425100 Reimbs & Oth Inc Earned - Receiv GGCA

SGL Total

SGL Total

SGL Total

Cumulative Results of Operations GGCA

SGL Total

Total Act Resources - Collected GGCA

SGL Total

SGL Total

SGL Total


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9/30/16Reimb & Oth Inc Earned, Nonfed GGCA TMF 45,486.56 45,486.56

45,486.56 45,486.56

425201 Reimb/Oth Inc Earned, Federal GGCA RMF 11,735,657.53 11,735,657.53RPF 1,510,062.28 1,510,062.28

13,245,719.81 13,245,719.81

Apportionments GGCA TMF (3,000.00) (3,000.00)(3,000.00) (3,000.00)

RMF 14,531,168.78 14,531,168.78RPF 1,257,339.30 1,257,339.30TMF 9,583.00 9,583.00

15,798,091.08 15,798,091.08

RMF (14,531,168.78) (14,531,168.78)RPF (1,257,339.30) (1,257,339.30)TMF (47,318.17) (47,318.17)VRF (0.20) (0.20)

(15,835,826.45) (15,835,826.45)

RMF (8,446,464.78) (8,446,464.78)RPF (26,817.45) (26,817.45)TMF (0.01) (0.01)

(8,473,282.24) (8,473,282.24)

RMF (104,751.60) (104,751.60)RPF (93,088.14) (93,088.14)TMF (162.24) (162.24)

(198,001.98) (198,001.98)

425200

451000

461001

461012

480100

490100

SGL Total

SGL Total

SGL Total

SGL Total

Allots, Realzd Rsrcs Obligated GGCA

SGL Total

Allots, Realzd Rsrcs Allocated GGCA

SGL Total

Undelivered Orders - Unpaid GGCA

SGL Total

Expended Authority - Unpaid GGCA


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9/30/16RMF (11,416,131.55) (11,416,131.55)RPF (1,441,710.51) (1,441,710.51)TMF (60,221.43) (60,221.43)

(12,918,063.49) (12,918,063.49)

RMF (10,084,185.87) (10,084,185.87)RPF (1,379,334.63) (1,379,334.63)TMF (45,486.56) (45,486.56)

(11,509,007.06) (11,509,007.06)

Rev frm Serv's Prov 609, 611, 690 GGCA 609 (16,894.42) (16,894.42)(16,894.42) (16,894.42)

Imputed Financing Sources GGCA WMF (161,479.90) (161,479.90)(161,479.90) (161,479.90)

Other Revenue - VRF, RPF, AXF GGCA VRF (62,745,919.17) (62,745,919.17)(62,745,919.17) (62,745,919.17)

Trsfs to Treas for Oth Fed Agen GGCA VRF 62,456,283.06 62,456,283.0662,456,283.06 62,456,283.06

Accrued Collection for Others GGCA VRF 289,636.11 289,636.11289,636.11 289,636.11

RMF 10,084,185.87 10,084,185.87RPF 1,379,334.63 1,379,334.63TMF 45,486.56 45,486.56

11,509,007.06 11,509,007.06

520017

599100

490200 Expended Authority - Paid GGCA

SGL Total

520006 Revenue - Customer Reimbursable Projects GGCA

SGL Total

SGL Total

578000SGL Total

590018SGL Total

599000SGL Total

SGL Total

610006 Expense - Customer Reimbursable Projects GGCA

SGL Total


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9/30/16Other Interest Expense Not Requiring Budgetary Resources - IOI GGCA WMF 16,894.42 16,894.42

16,894.42 16,894.42

Imputed Costs GGCA WMF 161,479.90 161,479.90161,479.90 161,479.90

Future Funded Expenses GGCA VMF 50,280.47 50,280.4750,280.47 50,280.47

0.00 0.00

SGL Total

Grand Total

633001SGL Total

673000SGL Total

680000


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Desert Southwest CSR - Central Arizona ProjectBalance Sheet

Page 1 of 2

SGL DescriptionBalance as of

9/30/16Balance as of

9/30/15 ChangeCash 101002 Fnd Bal w/Treas - PY Undisbursed (816,473.10) (1,205,644.00) 389,170.90

101003 Fnd Bal w/Treas - CY Collections 75,647,814.62 79,740,172.79 (4,092,358.17)101004 Fnd Bal w/Treas - CY Disbursed (12,918,063.49) (7,060,204.42) (5,857,859.07)101005 Fnd Bal w/Treas - Unavailable (62,456,283.06) (72,290,797.47) 9,834,514.41

Total Cash (543,005.03) (816,473.10) 273,468.07

Accounts Receivable 131041 AR - R, T, U, V, W, A, BAF Funds 781,742.19 2,565,534.75 (1,783,792.56)131049 AR - Contra Cosponsor Receivable 0.00 (1,593.25) 1,593.251310C4 Custodial Accounts Receivable, Fund 609 3,343,800.11 3,054,164.00 289,636.11

Accounts Receivable 4,125,542.30 5,618,105.50 (1,492,563.20) Regulatory Assets 199015 Regulatory Assets - Other 270,276.58 290,220.68 (19,944.10)Regulatory Assets 270,276.58 290,220.68 (19,944.10)

Other Assets 199009 Interchange Energy - Other Assets (0.02) 45,806.41 (45,806.43)Total Other Assets (0.02) 45,806.41 (45,806.43)

Total Assets 3,852,813.83 5,137,659.49 (1,284,845.66)

Customer Advances & Other Liabilities 221000 Accrued Fnded Payroll & Benefits 53,989.10 187,296.42 ($133,307.32)231003 Reimb Wrk-Non-Fed Ent - Adv fr Oths 40,735.18 140,409.99 (99,674.81)232001 Def Interchange Energy - Def Credits 4,474.04 0.00 4,474.04265000 Actuarial FECA Liability 270,276.58 290,220.68 (19,944.10)298001 Custodial Liability 3,343,800.11 3,054,164.00 289,636.11

Total Customer Advances & Other Liabilities 3,713,275.01 3,672,091.09 41,183.92

Accounts Payable 211002 Accts Payable - Accrued Liabilities 92,973.00 124,681.64 (31,708.64)211003 Accts Payable - Non-Fed 5,052.62 301,275.80 (296,223.18)219003 Other Accrued Liabilities - Non-Fed 45,987.26 993,804.55 (947,817.29)

Desert Southwest CSR - Central Arizona ProjectBalance Sheet

Page 2 of 2

SGL DescriptionBalance as of


9/30/15 ChangeTotal Accounts Payable 144,012.88 1,419,761.99 (1,275,749.11)

Total Liabilities 3,857,287.89 5,091,853.08 (1,234,565.19)

Interest on Federal Investment 299008 Int on Unpaid Pwr Investment-Plant - Approp Cap Owed to Treas 241,083.04 224,188.62 16,894.42Total Interest on Federal Investment 241,083.04 224,188.62 16,894.42

Gross Federal Investment 241,083.04 224,188.62 16,894.42

Funds Returned to U.S. Treasury 299018 Fnds Returned to Treas-CY(Debit) - Approp Cap Owed to Treas (16,894.42) (16,166.83) (727.59)Funds Returned to U.S. Treasury 299019 Fnds Returned to Treas-PY(Debit) - Approp Cap Owed to Treas (224,188.62) (208,021.79) (16,166.83)Total Funds Returned to U.S. Treasury (241,083.04) (224,188.62) (16,894.42)

Payable to U.S. Treasury 0.00 0.00 0.00

Accumulated Net Revenues (deficit) 331001 Cumulative Results of Operations (4,474.06) 45,806.41 (50,280.47)Total Accumulated Net Revenues (deficit) (4,474.06) 45,806.41 (50,280.47)

Total Capitalization (4,474.06) 45,806.41 (50,280.47)

Total Liabilities & Capitalization 3,852,813.83 5,137,659.49 (1,284,845.66)

Desert Southwest CSR - Central Arizona ProjectRegulatory and Other Assets

Schedule 6

Page 1 of 1

ROO ClassificationBalance as of


9/30/15 ChangeWorkers' Compensation Actuarial 270,276.58 290,220.68 (19,944.10)Interchange Energy (0.02) 45,806.41 (45,806.43)Total Regulatory and Other Assets 270,276.56 336,027.09 (65,750.53)

Desert Southwest CSR - Central Arizona ProjectCustomer Advances, Long-Term, Environmental and Other Liabilities

Schedule 7

Page 1 of 1

ROO ClassificationBalance as of


9/30/15 ChangeCustodial Liability 3,343,800.11 3,054,164.00 289,636.11Workers' Compensation Actuarial 270,276.58 290,220.68 (19,944.10)Accrued Payroll Benefits 53,989.10 187,296.42 (133,307.32)Customer Advances 40,735.18 140,409.99 (99,674.81)Interchange Energy 4,474.04 (0.00) 4,474.04Total Customer Advances, Long-Term, Environmental, and Other Liabilities 3,713,275.01 3,672,091.09 41,183.92

Desert Southwest CSR - Central Arizona ProjectAccumulated Net Revenues

Schedule 8

Page 1 of 1

Accumulated Net Revenues Balance as of


9/30/15Balance, Beginning of Year 45,806.41 781,978.56Congressional Appropriations 161,479.90 161,649.43Net Revenues (Deficit), End of Year (211,760.37) (897,821.58)Balance, End of Year (4,474.06) 45,806.41

Desert Southwest CSR - Central Arizona ProjectStatement of Revenues and Expenses

Schedule 9

Page 1 of 1

Line Sum 1 - Subtotal Line 2 - DescriptionBalance as of


9/30/15 ChangeOperating Income Sales of Electric Energy 69,392,820.70 64,110,173.39 5,282,647.31

Other Electric Income 4,432,664.48 13,249,959.34 (8,817,294.86)Total 73,825,485.18 77,360,132.73 (3,534,647.55)

Income Transfers Within Western Transfers 446,335.47 118,569.29 327,766.18Other Agency Transfers (62,745,919.17) (69,035,712.02) 6,289,792.85Total (62,299,583.70) (68,917,142.73) 6,617,559.03

Section Total 11,525,901.48 8,442,990.00 3,082,911.48

Operating Expenses Transmission Expenses - Operation 7,066,560.99 4,380,785.09 2,685,775.90Transmission Expenses - Maintenance 1,712,070.00 1,738,789.55 (26,719.55)Purchased Power 831,383.28 1,338,180.55 (506,797.27)Purchased Transmission Services 86,933.39 0.00 86,933.39Power Users Accounting & Collection Expenses 42,648.91 45,446.20 (2,797.29)Conservation and Renewable Energy Resources 0.00 10,832.14 (10,832.14)Power Marketing & General Power Resources Planning 988,598.63 1,001,326.48 (12,727.85)General Western Allocation 949,117.18 601,531.76 347,585.42Administrative and General Expense 43,455.05 207,752.98 (164,297.93)Total 11,720,767.43 9,324,644.75 2,396,122.68

Nonoperating Expenses Interest on Investment Allocated to Power - Federal 16,894.42 16,166.83 727.59Total 16,894.42 16,166.83 727.59

Section Total 11,737,661.85 9,340,811.58 2,396,850.27

Net Revenues (Deficit) (211,760.37) (897,821.58) 686,061.21

Desert Southwest CSR - Central Arizona ProjectOperating Income

Schedule 10

Page 1 of 1

Balance as of 9/30/16

Balance as of 9/30/15 Change

Sales of Electric Energy 445-00 Power Sales to Public Authorities 11,502,424.11 11,832,099.05 (329,674.94)

447-10 Resale of Power to Municipalities 798,389.48 532,246.33 266,143.15447-20 Resale of Power - State Governments 52,718,372.11 44,236,404.44 8,481,967.67447-30 Resale of Power - Rural Cooperatives 473,283.50 835,667.24 (362,383.74)

447-50 Resale of Power - Private Utilities 3,871,203.50 6,459,552.33 (2,588,348.83)447-60 Resale of Power - Other Western Projects 29,148.00 214,204.00 (185,056.00)

Total 69,392,820.70 64,110,173.39 5,282,647.31

Other Electric Income 450-00 Other Revenue - Late Charges 249.52 1,480.81 (1,231.29)454-20 Other Rental of Electric Property 109,265.22 110,774.52 (1,509.30)456-14 Miscellaneious Operations Income (1,782,199.31) 7,828,314.77 (9,610,514.08)456-40 Wheeling/Transmission Service 132,881.43 154,158.60 (21,277.17)456-44 Firm Point-to-Point Transmission Service 5,257,790.22 4,760,307.24 497,482.98456-45 Nonfirm Point-to-Point Transmission Service 606,549.63 4,497.15 602,052.48456-46 Ancillary Services 92,883.47 85,326.25 7,557.22

456-47 Short Term Point to Point 15,244.30 305,100.00 (289,855.70)Total 4,432,664.48 13,249,959.34 (8,817,294.86)

Within Western Transfers 459-10 Revenue Transfers to Other Projects Within Western 446,335.47 118,569.29 327,766.18Total 446,335.47 118,569.29 327,766.18

Other Agency Transfers 459-40 Revenue Transfers to Bureau of Reclamation (62,745,919.17) (69,035,712.02) 6,289,792.85Total (62,745,919.17) (69,035,712.02) 6,289,792.85

Total Income 11,525,901.48 8,442,990.00 3,082,911.48

Desert Southwest CSR - Central Arizona ProjectOperating Income - Object Class Summary

Schedule 10A

Page 1 of 1



6021 Pwr Rev-Nonfirm Cap Charge-Revolv Fnd 17,568.30 2,217.98 15,350.326030 Pwr Rev-Misc-Revolving Fund 92,507.06 95,384.90 (2,877.84)6050 Pwr Rev-Wheeling-Revolving Fund 5,994,897.28 5,221,845.01 773,052.276081 Pwr Rev-Late Charges-Revolving Fund 113.26 703.60 (590.34)6091 Pwr Rev-Regulation Service 92,883.47 85,326.25 7,557.226800 Mis Non-Pwr Rev-Revolving Fund 55,631,772.65 66,056,932.01 (10,425,159.36)6801 Rev Transfers-Revolving Fund (62,009,947.59) (72,172,228.18) 10,162,280.597030 Pwr Rev-Misc-Dep Funds 16,894.42 16,166.83 727.59VVVV Interfund Balance Liability 11,689,212.63 9,136,641.60 2,552,571.03Total Income 11,525,901.48 8,442,990.00 3,082,911.48

Desert Southwest CSR - Central Arizona ProjectOperating Income - Object Class Detail

Schedule 10B

Page 1 of 1



Sales of Electric Energy 6800 Mis Non-Pwr Rev-Revolving Fund 56,101,614.33 63,508,164.99 (7,406,550.66)VVVV Interfund Balance Liability 13,291,206.37 602,008.40 12,689,197.97

Total 69,392,820.70 64,110,173.39 5,282,647.31

Other Electric Income 6021 Pwr Rev-Nonfirm Cap Charge-Revolv Fnd 17,568.30 2,217.98 15,350.326030 Pwr Rev-Misc-Revolving Fund 109,401.48 111,551.73 (2,150.25)6050 Pwr Rev-Wheeling-Revolving Fund 5,994,897.28 5,221,845.01 773,052.276081 Pwr Rev-Late Charges-Revolving Fund 113.26 703.60 (590.34)6091 Pwr Rev-Regulation Service 92,883.47 85,326.25 7,557.226800 Mis Non-Pwr Rev-Revolving Fund 0.00 3,500.00 (3,500.00)VVVV Interfund Balance Liability (1,782,199.31) 7,824,814.77 (9,607,014.08)

Total 4,432,664.48 13,249,959.34 (8,817,294.86)

Within Western Transfers 6801 Rev Transfers-Revolving Fund 446,335.47 118,569.29 327,766.18Total 446,335.47 118,569.29 327,766.18

Other Agency Transfers 6030 Pwr Rev-Misc-Revolving Fund (16,894.42) (16,166.83) (727.59)6800 Mis Non-Pwr Rev-Revolving Fund (469,841.68) 2,545,267.02 (3,015,108.70)6801 Rev Transfers-Revolving Fund (62,456,283.06) (72,290,797.47) 9,834,514.417030 Pwr Rev-Misc-Dep Funds 16,894.42 16,166.83 727.59VVVV Interfund Balance Liability 180,205.57 709,818.43 (529,612.86)

Total (62,745,919.17) (69,035,712.02) 6,289,792.85

Total Income 11,525,901.48 8,442,990.00 3,082,911.48

Desert Southwest CSR - Central Arizona ProjectDefinitions of General Ledger Accounts

Schedule 13

Page 1 of 9

Number Account Title Description

Assets

1010 Fund Balance with Treasury All funds on deposit with Treasury.

1310 Accounts Receivable Amounts due from others when the right to receive funds accrues, which may result from the performance of services or the delivery of goods.

1319 Allowance for Loss on Accounts Receivable Estimated amount of uncollectible accounts receivable.

1340 Interest, Penalty, and Administrative Fees Receivable Accrued interest, penalty, and administrative charges on accounts and loans receivable.

1410 Advances to Others Payments made in contemplation of future performance of services, receipt of goods, incurrence of expenditures, or other assets.

1511 Operating Materials and Supplies Held for Use The cost/value of tangible personal property to be consumed as operating materials and supplies in normal operations.

1711 Land and Land Rights The identifiable cost of land and land rights of unlimited duration acquired for or in connection with plant, property, and equipment used in general operations, including permanent improvements.

1720 Construction in Progress Includes cost of direct labor, direct material, interest and overhead incurred in the construction of property, plant, and equipment.

1730 Building, Improvements, and Renovations The cost of government-owned buildings acquired for and used in providing general government services or goods.

1739 Accum. Depreciation on Bldgs, Imprvmnts and Renovations Accumulates depreciation charged to expense for buildings, improvements, and renovations.

1740 Other Structure and Facilities The cost of government-owned structures and facilities other than buildings that are under control of the agency.

1749 Accum. Depreciation on Other Structures and Facilities Accumulates depreciation charged to expense for other structures and facilities.

1750 Equipment The capitalized cost of tangible equipment items of a durable nature used by the agency in providing goods and services (excluding computer software).

1759 Accum. Depreciation on Equipment Accumulates depreciation charged to expense for equipment.

1830 Information Technology Software The capitalized cost of purchased off-the-shelf software, contractor developed software, and cost elements of internally developed software.

1832 Internal-Use Software in Development Includes the full cost incurred during the software development stage of contractor developed software and internally developed software. Upon completion, these costs are transferred to SGL 1830, information technology software.


Schedule 13

Page 2 of 9

1839 Accum. Depreciation on Information Technology Software Accumulates depreciation charged to expense for information technology software.

1990 Other Assets Other debits not classified elsewhere. This includes power rights and the associated amortization, extraordinary unrecovered costs, interchange energy, miscellaneous deferred debits, and asset clearing.

Liabilities

2110 Accounts Payable Amounts owed to another federal or non-federal entity for goods, services, and other property ordered, received, and invoiced.

2120 Disbursements in Transit The amounts of voucher schedule payments transmitted for payment but not yet confirmed.

2140 Accrued Interest Payable Interest Expense that has been incurred but has not been paid

2141 Accrued Interest Payable - Debt The amount of interest accrued and owed to others that is the result of loans and securities issued under general and special financing authority, including securities issued by the Bureau of the Public Debt.

2190 Other Accrued Liabilities Amounts of goods/services received but not invoiced.

2210 Accrued Funded Payroll and Benefits The estimated liability for salaries, wages, and funded annual leave and sick leave that have been earned but are unpaid.

2213 Employer Contribution & Payroll Taxes Payable The employer portion of payroll taxes and benefit contributions, such as retirement, including the agency's contribution to the Thrift Savings Plan ("N" attribute), and health and life insurance for covered employees.

2215 Other Post-Employment Benefits Amounts due to former or inactive employees (not retired) and/or beneficiaries.

2220 Accrued Unfunded Leave The amount recorded for unpaid leave earned that employees are entitled to upon separation and that will be funded in future years.

2225 Unfunded FECA Liability The amount of FECA liability billed to agencies by the DOI for FECA payments made on the agencies' behalf.

2310 Advances from Others The balance of amounts advanced by other Federal and non-Federal entities for goods and services to be furnished.

2320 Deferred Credits Deferred credits including interchange energy, deferred A&GE distributions, miscellaneous deferred credits, and federal reimbursable work.

2400 Liability for Deposit Funds and Suspense Accounts Amounts in deposit funds, suspense accounts, and undeposited collections.

2510 Principal payable to the BPD The amount of loan principal payable to the Bureau of the Public Debt.


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2511 Capitalized Loan Interest Payable - Non-Credit Reform The amount of accrued interest owed on a non-credit reform loan that has been capitalized, Capitalized interest, like loan principle, is subject to interest charges until such time as the debt is paid or otherwise settled. Western has received $3.25 billion for borrowing authority program as defined in the American Recovery and Reinvestment Act of 2009 (Recovery Act).

2590 Other Debt All other forms of Federal government obligations, secured and unsecured, not otherwise classified above.

2650 Actuarial Liability Amount recorded for the actuarial present value of future Federal Employee Compensation Act (FECA) benefits provided.

2920 Contingent Liability The amount that is recognized as a result of a past event where a future outflow or other sacrifice of resource is probable and measurable.

2980 Custodial Liability The amount of custodial revenue yet to be transferred to another entity.

2990 Other Liabilities Other liabilities not classified elsewhere. This includes appropriated capital owed to treasury, cumulative interest during construction and interest on investment, nonappropriated transfers, funds returned to treasury, special fund receipts, repayment of revolving fund activity, and funded transfers to other federal agencies.

2995 Environmental Liability The estimated liability for projected future environmental cleanup costs.

3100 Unexpended Appropriations - Cumulative The amount of unexpended appropriations after fiscal yearend closing.

3101 Unexpended Appropriations - Appropriations Received The amount of new appropriations received during the fiscal year for Special Funds from the General Fund of the Treasury.

3107 Unexpended Appropriations - Used The amount of reduction during the fiscal year to unexpended appropriations from current or prior years when goods and services are received or benefits provided.

Equity3310 Cumulative Results of Operations The net difference since the inception of the activity between expenses and revenues.

Detailed Revenue and Expense Accounts Schedule

520003 Offsetting Receipts Balance of offsetting receipts at Treasury for FACTS 8, 9, 10, 10A, 10B

520006 Revenue - Customer Reimbursable Projects Revenue earned from the sale of services provided, including sale of power, transportation, etc. N/A

520017 Revenue from Services Provided 609, 611, 690 Revenue earned from the sale of services provided, including sale of power, transportation, etc., and such revenue being deposited into either Fund 609, 611, or 690.

8, 9, 10, 10A, 10B


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520018 Revenue from Services Provided VRF,RPF,AXF Revenue earned from the sale of services provided, including sale of power, transportation, etc. 8, 9, 10, 10A, 10B

532017 Interest Revenue - Late Payment Revolving Fund Amounts of revenue from penalties, fines, and administrative fees, such revenue deposited into the Revolving Fund.

8, 9, 10, 10A, 10B

532018 Interest Revenue - Late Payment 609, 611, 690 Amounts of revenue from penalties, fines, and administrative fees. 8, 9, 10, 10A, 10B

570000 Appropriations Used The amount of appropriations used (from Equity) during the fiscal year when goods and services are received or benefits provided.

8

570001 Expended Appropriations-Other Column Expenses Other column mapping in the annual report for Expended Appropriations when the power system/fund has rate based activity and nonreimbursable activity

8

570004 Expended Appropriations - Capital Assets The amount of appropriations used during the fiscal year when goods and services are received or benefits provided for capital assets.

572000 Fin Source Transferred In SGL 573000 and 573002 are used to report reduction in financing sources due to the transfer of an asset. These SGLs are needed to properly record the transfer of old assets from BOR to WAPA. Decrease in financing sources resulting from transfer of an asset. Increase in financing sources resulting from transfer of an asset.

8

573000 Fin Source Transferred Out w/out Reimbursement Used to report reduction in financing sources due to the transfer of an asset. 573002 Fin Source Transferred Out - PP&E Used to report reduction in financing sources due to the transfer of an asset from another federal fund as a

result of a nonexchange expenditure transaction.

574000 Appropriated Earmarked Receipts Transferred In This SGL reflects the equity for appropriations realized on non-reimbursable costs. This account is used as the offset to the removal of the liability for non-reimbursable costs.

8

574004 Capital Asset Appropriated Earmarked Receipts transferred In This SGL reflects the equity for appropriations realized on non-reimbursable plant costs. This account is used as the offset to the removal of the liability for non-reimbursable plant costs.

8

574500 Appropriated Earmarked Receipts Transferred Out The amount in the unavailable receipt account of earmarked receipts appropriated, via warrant, to an expenditure account.

8

575001 Exp Financing Source Transferred In To properly record the transfer of interest payments to US Treasury from the revolving fund to fund 720. 8, 9

5750C8 Exp Financing Sources Transferred In, Offsetting Receipts To properly record the transfer of interest payments to US Treasury from the revolving fund to fund 720. Transfer from another federal fund as a result of a nonexchange expenditure transaction.

575500 Nonexpenditure Financing Sources - Transfers In The amount of financing sources of a reporting entity representing funds transferred in, or to be transferred in, occurring as a result of a nonexchange, nonexpenditure transfer-in between two trust funds or two Federal funds (as defined by OMB) where a credit to unexpended appropriations is not valid.

8, 9, 10, 10A, 10B

576000 Expenditure Financing Sources - Transfer Out This account is used by FACTS for transferring funds from Falcon/Amistad to the International Boundary and Water Commission (IBWC). Transactions using this account will have a budgetary impact.

8, 9, 10, 10A, 10B


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576500 Nonexpenditure Financing Sources - Transfers Out The amount of financing sources of a reporting entity representing funds transferred out, or to be transferred out, occurring as a result of a nonexchange, nonexpenditure transfer-out between two trust funds or two Federal funds (as defined by OMB) where a debit to unexpended appropriations is not valid.

577500 Nonbudgetary Financing Sources Transferred In The amount of financing sources transferred in or to be transferred in to an account such as a General Fund Receipt Account or a clearing account. The transfer has no budgetary impact.

8, 9, 10, 10A, 10B

577600 Nonbudgetary Financing Sources Transferred Out The amount of financing sources transferred out or to be transferred out to an account such as a General Fund Receipt Account or a clearing account. The transfer has no budgetary impact.

8, 9, 10, 10A, 10B

578000 Imputed Financing Sources The amount of financing sources recorded by the receiving Federal entity to cover imputed costs. 8

579008 Other Financing Sources - BOR Revenue Allocation The amount of revenue attributable to BOR repayment 8, 9, 10, 10A, 10B

579009 Other Financing Sources - BOR Customer Advances The amount of revenue attributable to BOR customer advances 8, 9, 10, 10A, 10B

590017 Other Revenue - 609, 611, 690 Revenue received but not otherwise classified in any other revenue SGL. 8, 9, 10, 10A, 10B

590018 Other Revenue - VRF, RPF, AXF Revenue received but not otherwise classified in any other revenue SGL. 8, 9, 10, 10A, 10B

590900 Contra Revenue for Other Revenue The amount reflecting a reduction in revenue received when realization is not expected. Amounts recorded are based on adjustments, returns, allowances, price redetermination, and refunds other than taxes where revenue is earned. Credit losses on other nonexchange revenue also are recorded in this account.

8, 9, 11, 11A, 11B

599000 Transfers to Treasury for Other Federal Agencies Amounts collected by a reporting entity on behalf of another entity. 8, 9, 10, 10A, 10B

599017 Transfer to U.S. Army Corps of Engineers Amounts collected by Western and transferred to the US Army Corps of Engineers. 8, 9, 10, 10A, 10B

599018 Collections for Others VXX, RXX, AXX, FXX Collections of customer money. 8, 9, 10, 10A, 10B

599100 Accrued Collection for Others Amounts to be collected by a reporting entity on behalf of another entity. 8, 9, 10, 10A, 10B

610001 Operating/Program Expenses Operating expenses and program costs not otherwise classified in any other expense SGL. This includes employee benefit expense not specifically defined in USSGL account 6400, "Benefit Expense."

8


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610002 Capitalized In Progress Expenditures This is a memo account used for FACTS reporting. It nets to zero with 661000. This SGL is used for Capitalized In Progress Expenditures. This includes employee benefit expense not specifically defined in USSGL account 6400, "Benefit Expense."

N/A

610006 Expense - Customer Reimbursable Projects Operating expenses and program costs not otherwise classified below. This SGL is used for expenses that are for customer reimbursable projects. It is not included on the Annual Report but is included in FACTS submission.

N/A

631000 Interest on Investment (IOI) - Interest Expenses on Borrowing from Treasury

The amount of interest expense incurred by the agency during the current fiscal year on amounts borrowed from Treasury. Changed to SGL 633001.

8, 9

631001 Interest During Construction (IDC) - Interest Expense on Borrowing from Treasury

The amount of interest expense incurred by the agency during the current fiscal year on amounts borrowed from Treasury. It nets to zero with 679004. Changed to SGL 633002.

631002 Interest Expenses from Borrowing from the BPD The amount of interest expense incurred by the agency during the current fiscal year on amounts borrowed from Treasury's Bureau of the Public Debt and/or the Federal Financing Bank.

N/A

633000 Other Interest Expenses The amount of interest expense incurred by the agency from late payment of accounts and loans, and current interest accruing on amounts owed others that are not otherwise classified above.

8, 9

633001 Other Interest Expense Not Requiring Budgetary Resources - IOI

The amount of interest expense incurred by the agency during the current fiscal year on amounts borrowed from Treasury (not requiring budgetary resources).

8, 9

633002 Other Interest Expense Not Requiring Budgetary Resources - IDC

The amount of interest expense incurred by the agency during the current fiscal year on amounts borrowed from Treasury (not requiring budgetary resources). It nets to zero with 679004.

8, 9

640000 Benefit Expense General employee benefit expense such as Workman's Comp, health and life insurance, and retirement. 8, 9, 11, 11A, 11B

650001 O&M - Cost of Goods Sold The total cost of inventory sold including raw materials, direct labor, and overhead. 8, 9, 11, 11A, 11B

661000 Cost Capitalization Offset This is a memo account used for FACTS reporting. The amount of any costs originally recorded into another expense account that are directly linked to a specific job or a product. These costs are transferred to an "in-progress" asset account such as inventory-work-in-process, construction-in-progress, internal-use software in development, or a completed asset account.

N/A

671001 Depreciation/Amortization - Movable Equipment; Info Tech SoftwarExpenses recognized by the process of allocating costs of an asset (tangible or intangible) over the period of time benefited or the asset's useful life. This SGL is used for Movable Equipment and Info Tech Software.

8, 9, 11, 11A, 11B

671002 Depreciation - Plant; Buildings; Improvements Expenses recognized by the process of allocating costs of an asset (tangible or intangible) over the period of time benefited or the asset's useful life. This SGL is used for Plant, Buildings, and Improvements.

8, 9


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671003 Depreciation Expense Contributed Plant Expenses recognized by the process of allocating costs of an asset (tangible or intangible) over the period of time benefited or the asset's useful life. This SGL is used for Contributed Plant.

N/A

671004 Non-reimbursable Depreciation Expense Expenses recognized by the process of allocating costs of an asset (tangible or intangible) over the period of time benefited or the asset's useful life. This SGL is used for Non-Reimbursable Plant, Buildings, and Improvements.

9

671005 Amortization Expense - Power Rights Amortization expense for the power rights. 9

671014 Non-Reimb Amortization Power Rights To record amortization of Non-Reimbursable Power Rights. N/A

671033 FACTS Amort Exp CA Pwr Rts Amortization expense for Contributed Power Rights, not reported on annual report. N/A

672000 Bad Debt Expense The amount of bad debt expense related to uncollectible receivables. 8, 9, 11, 11A, 11B

673000 Imputed Costs The expense of unfunded benefits for retirement, FEGLI and health benefits 8, 9, 11, 11A, 11B

679004 AFUDC - Other Expense Not Requiring Budget IDC - Interest During Construction expense. It nets to zero with 631001. 9

679009 Other Expenses Not Requiring Budgetary Resources - All Other Other costs that do not require budgetary resources (such as refunds receivable). 8, 9, 11, 11A, 11B

680000 Future Funded Expenses The amount of accrued expenses that are required to be funded from future-year appropriations. An example is accrued annual leave expense.

8, 9, 11, 11A, 11B

685000 Employer Contributions to Employee Benefit Programs Not Requiring Current-Year Budget Authority (unobligated)

The amount of benefit expense incurred that does not require current-year budget authority (unobligated) by a Federal program agency for the employer's portion of contributions to employee benefit programs, This benefit expense includes Federal Employees' Compensation Act and unemployment for Federal employees.

8, 9, 11, 11A, 11B

711000 Gain on Disposition of Assets The gain on the disposition (such as sale, exchange, disposal, or retirement) of assets not associated with investments or borrowings/loans.

8, 9, 11, 11A, 11B

711001 Gain on Disposition of Assets Non-PP&E The gain on the disposition (such as sale, exchange, disposal, or retirement) of assets not associated with property, plant and equipment.

8, 9, 11, 11A, 11B

711003 Contributed Plant Gain on Disposition of Assets The gain on the disposition (such as sale, exchange, disposal, or retirement) of Contributed Plant assets not associated with investments or borrowings/loans.

N/A

711202 Gains on Disposition of Borrowings The amount of gain on early repayment of outstanding borrowings.

721000 Losses on Disposition of Assets The losses on the disposition (such as sale, exchange, disposal, or retirement) of assets not associated with investments or borrowings/loans.

8, 9, 11, 11A, 11B


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740000 Prior Period Adjustments The amount of the adjustments affecting the cumulative results of operations due to errors in prior-period financial statements that resulted from mathematical mistakes, mistakes in the application of accounting principles, or oversight or misuse of facts that existed at the time the financial statements were prepared. FACTS I normal balance assigned to this account is "credit".

8

760000 Changes in Actuarial Liability Workers Comp actuarial change 8, 9, 11, 11A, 11B

803005 FACTS ONLY Adjustment Memo account for FACTS only. N/A803006 FACTS ONLY Adjustment (Contra) Memo account for FACTS only. N/A

880100 Asset Activity Summary To offset activity recorded in USSGL account 8802, "Purchases of Capitalized Assets." USSGL account 880200 closes into this account at yearend.

N/A

880102 Inventory Activity Summary To offset activity recorded in USSGL account 8802, "Purchases of Inventory." USSGL account 880302 closes into this account at yearend.

N/A

880103 Offset for Purchases of Assets - Other To record the current year activity for other assets not recorded as Property, Plant and Equipment (PP&E) or Inventory and that have a budgetary impact.

N/A

880200 Purchases - Assets To record purchases of capitalized assets during the fiscal year. This account closes into USSGL account 880100, "Offset for Purchases of Capitalized Assets," at year end.

N/A

880302 Purchases of Inventory To record purchases of inventory during the fiscal year. This account closes into USSGL account 880102, "Inventory Activity Summary," at year end.

N/A

880403 Purchase of Assets - Other To record the current year activity for other assets not recorded as Property, Plant and Equipment (PP&E) or Inventory and that have a budgetary impact.

N/A

Revenue ClassificationsOperating Income All revenue derived from sources from the sale and transmission of electric energy and other sources

directly related to power operation accounts.

Nonoperating Income All revenue derived from sources other than the sale and transmission of electric energy and not provided for elsewhere.

Income Transfers The transfer of revenues to other projects within Western and to other agencies.

Operating Expense ClassificationsTransmission Expenses O&M costs in the transmission system.

Purchased Power Expenses The cost of electricity purchased from others for resale.

Purchased Transmission Services The cost of transmitting electricity over transmission lines owned by others and other associated expenses.


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Other Power Supply Expenses The rents of property of others used, occupied, or operated in connection with the transmission system.

Power Users Accounting and Collecting Expenses Power bill preparation expenses.

Conservation and Renewable Energy Expenses Costs associated with the C&RE program activities such as wind generation, solar, infrared detection, etc.

Power Marketing & General Power Resources Planning All expenses of system-wide power marketing and general resources planning support incurred for sales operations.

Administrative and General Expenses Costs not directly chargeable to a specific project including administrative personnel, general supervision, indirect materials and supplies, etc.

Movable Property Depreciation Depreciation of movable property.

General Western Allocation (GWA) A subset of administrative and general expenses (A&GE). Independent auditors determined that GWA exclusively benefits ratepayers and should be recovered as part of the cost in the power rate base. The costs that remain in A&GE represent indirect costs that are primarily non-managerial staff and support. These remaining costs benefit all Western customers, including ratepayers and other non-federal and federal customers for which Western performs work.

Loss on Disposition of Assets The net book value of disposed assets.

Nonoperating Expense ClassificationsDepreciation Expense Depreciation of buildings, improvements, renovations and other structures.

Interest Expense Interest expense on the unpaid power investment, including any cumulative deficit.

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