for the Marietta Division, and those additional costs will be allocated to the Marietta Division. (Tr. at 115) Columbia MB at 29-30. The proposed adjustment is rejected. 13. Insurance Worker’s Compensation The OCA contends that claimed expense of $24,500 for Columbia’s worker’s compensation insurance should be adjusted to reflect an allocation of $2,938 to the Marietta Division. OCA St. 1 at 38-41; OCA St. 1S at 25-26. See OCA St. 1 at 38; CWC response to OCA III-55(App. B to OCA St. 1). The OCA recommends that 11.99% of the compensation worker’s insurance expense should be allocated to the Marietta Division. OCA witness Everette explained the 11.99% allocation as follows: The Marietta three employees are included in Division’s CWC’s claim for compensation insurance. This means that I must workers’ use total salaries in developing the allocation. The total salaries allocated to the Marietta Division, including the three employees who are allocated 100%, represent 11.99% of total salaries (shown on line 29 of Schedule 2S). Therefore, 11.99% of compensation workers’ insurance should be allocated to the Marietta Division. This is based on my acceptance of Mr. statement that amount to be Lewis’ “The allocated should be based upon the actual amount of time allocated to the Marietta (CWC Statement No. 1R, Page 13, Lines Division” OCA St. 1S at 25. Consequently, $2,938 (11.99% of $24,500) should be allocated to the Marietta Division. OCA St. 1S at 26; OCA Table II; AEE-1S, Sch. 1S. However, the Marietta Division does not carry its own compensation insurance for Marietta employees. The proposed workman’s adjustment is rejected. With respect to this particular issue, and because Columbia must provide compensation insurance for its employees, the total increase should be allowed. worker’s 14. Accounting Columbia claimed $28,300 for Accounting Contractual Services. GDS Exh. 1 at Ms. Everette recommended that a portion of this cost should be allocated to the Marietta
for the Marietta Division, and those additional costs will be allocated to the Marietta Division. (Tr. at 115) Columbia MB at 29-30. The proposed adjustment is rejected. 13. Worker’s Compensation Insurance The OCA contends that Columbia’s claimed expense of $24,500 for worker’s compensation insurance should be adjusted to reflect an allocation of $2,938 to the Marietta Division. OCA St. 1 at 38-41; OCA St. 1S at 25-26. See OCA St. 1 at 38; CWC response to OCA III-55(App. B to OCA St. 1). The OCA recommends that 11.99% of the worker’s compensation insurance expense should be allocated to the Marietta Division. OCA witness Everette explained the 11.99% allocation as follows: The Marietta Division’s three employees are included in CWC’s claim for workers’ compensation insurance. This means that I must use total salaries in developing the allocation. The total salaries allocated to the Marietta Division, including the three employees who are allocated 100%, represent 11.99% of total salaries (shown on line 29 of Schedule 2S). Therefore, 11.99% of workers’ compensation insurance should be allocated to the Marietta Division. This is based on my acceptance of Mr. Lewis’ statement that “The amount to be allocated should be based upon the actual amount of time allocated to the Marietta Division” (CWC Statement No. 1R, Page 13, Lines OCA St. 1S at 25. Consequently, $2,938 (11.99% of $24,500) should be allocated to the Marietta Division. OCA St. 1S at 26; OCA Table II; AEE-1S, Sch. 1S. However, the Marietta Division does not carry its own workman’s compensation insurance for Marietta employees. The proposed adjustment is rejected. With respect to this particular issue, and because Columbia must provide worker’s compensation insurance for its employees, the total increase should be allowed. 14. Accounting Columbia claimed $28,300 for Accounting Contractual Services. GDS Exh. 1 at Ms. Everette recommended that a portion of this cost should be allocated to the Marietta
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