Rate Base. a. Total rate base before true-up items are included is $619,181,554. b. The following items will be a part of the true-up in this case in regard to rate base: i. Plant in service; ii. Depreciation reserve; iii. Deferred taxes; iv. Materials and supplies; v. Natural gas in storage; vi. Prepaid pensions; and,. vii. Cash Working Capital impact of other true-up items.
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Sources: Partial Stipulation and Agreement, Partial Stipulation and Agreement