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<br />. <br /> <br />e <br /> <br />B. The Signatories agree that HL&P shall maintain its accumulated nuclear <br /> <br /> <br />production 'plant depreciation accounts on a "per unit" basis, instead of a "plant" basis. This is <br /> <br /> <br />similar to the manner in which HL&P maintains its Plant in Service (Schedule D-4) <br /> <br />C. The Signatories agree that HL&P shall accrue decommissioning expenses <br /> <br />for its interest in STP at the rate of $14,828,815 per year. Such decommissioning expenses shall <br /> <br /> <br />be recognized as a reasonable and necessary expense in any Section 42 proceeding or earnings <br /> <br />monitoring evaluation initiated during the Rate Cap Period. and during such period, no Signatory <br /> <br />shall contest inclusion of such amounts in HL&P's cost of service. <br /> <br /> <br />D. For purposes of calculating AFUDC on nuclear fuel in process, the <br /> <br />Signatories agree that test year end balance for account 120.1 of $4,982,654 is assumed to be <br /> <br />included in rate base in this docket. Such inclusion shall not prejudice any claims a party may <br /> <br /> <br />make regarding such balance in future proceedings. <br />E. HL&P's cost of service includes 521,967,612 of Post-retirement Benefits <br />Other than Pension (PASB 106) expense on a full accrual basis in accordance with Generally <br />Accepted Accounting Principles (GAAP) and PUC Substantive Rule 23.21(b)(l)(H). HL&P's <br />cost of service includes Post Employment Benefits (FASB 112) expense on a full accrual basis in <br />accordance with GAAP. HL&P will comply with funding requirements of the Commission's <br />Substantive Rules, and will notify Signatories when funding commences. <br />F. All rate case expenses associated with Docket No. 12065, Docket No. <br />13126 and municipal rate proceedings will be deferred and fully amonized over the three year <br />period beginning January 1, 1995. <br /> <br />HOUOJ:9l1046 <br /> <br />-27- <br />