Please provide all calculations showing the allocation of any miscellaneous revenues in Excel format with all links and formulas intact. RESPONSE 5: Please refer to the Excel file provided in Response 1 of this data request, tab T&S which shows that most of miscellaneous revenues are derived ”SoCalGas Margin”, from which are general plant assets. Appendix B of “shared assets” Ms. Fung’s prepared direct testimony explains that general plant is allocated in a similar method as A&G because both are directly linked to labor. Other miscellaneous revenues are derived from rent or space occupied by employees at the Gas Tower which are also related to labor. QUESTION 6: Page 7 states that labor is the best single factor that explains A&G costs, the “[s]ince remaining $190 million of A&G is allocated to transmission and storage functions based on labor factors shown in Table states that 8.” In addition, page 11 SDG&E’s transmission labor costs represent 12.6% of total labor costs. SDG&E’s
Please provide all calculations showing the allocation of any miscellaneous revenues in Excel format with all links and formulas intact. RESPONSE 5: Please refer to the Excel file provided in Response 1 of this data request, tab ”SoCalGas T&S Margin”, which shows that most of miscellaneous revenues are derived from “shared assets” which are general plant assets. Appendix B of Ms. Fung’s prepared direct testimony explains that general plant is allocated in a similar method as A&G because both are directly linked to labor. Other miscellaneous revenues are derived from rent or space occupied by employees at the Gas Tower which are also related to labor. QUESTION 6: Page 7 states that “[s]ince labor is the best single factor that explains A&G costs, the remaining $190 million of A&G is allocated to transmission and storage functions based on labor factors shown in Table 8.” In addition, page 11 states that SDG&E’s transmission labor costs represent 12.6% of SDG&E’s total labor costs.