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IS-U/FERC -Regulatory Reporting

Utilities Industry Solution

Sinclair Woolridge
SAP Canada Inc.

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SAP - The Utilities Solution


Integrated Handhelds /
solutions
Bar SD FI Comprehensive
Coding Sales & Financial functionality
IS- Distribution Accounting
Cable MM
Materials CO
Mgmt. Controlling
SCADA*
PP AM
Open Production
Planning Fixed Assets
systems Mgmt.
Designed

EDI
R/3 AFUDC
for all types
of business
QM PS
Quality
Manage-
Client / Server Project
System
Client / server
architecture
ment
PM ABAP/4 WF
Field Plant Main- Workflow
Service / tenance IS-U/
Mobile HR IS
Dispatch Human Industry RE
Work Resources Solutions IS-U /
Clearance* FERC Multi-currency
Multi-company
EH&S CAD AM / FM
Enterprise data (Hazmat)
GIS
model
Partner Solutions

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Page 1
Overview

l Utilizes actual and standard costing principles


l Provides simulation and rollback capabilities
l Enables full drill down and audit functionality
l Tracks back to primary cost elements
l Allows account allocations/distributions
l Provides standard FERC reports

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FERC Ledger

Balance Sheet
Accounts

Profit / Loss Accounts

FERC Accounts

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Page 2
Balance Sheet Processing - Phase I

Balance Sheet any balance sheet account, impacting


Accounts FERC, will be posted to the respective
FERC account based upon FERC
account mapping

Profit / Loss Accounts the appropriate value will be posted


to the FERC account and a
corresponding value will be posted to
the summary account 999... for
audit purposes

FERC Accounts
FERC chart of accounts and clearing
account numbers are user defined

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Profit/Loss Processing - Phase II

Balance Sheet CO Module


Accounts

Cost Center

Profit / Loss Accounts


FERC
Order

Order
FERC Accounts

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Page 3
Profit/Loss Processing - Phase II
CO

Balance Sheet CO Module


Accounts

Cost Center

Profit / Loss Accounts


FERC
FI Order

Order
FERC Accounts

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Profit/Loss Processing - Phase II


CO

Balance Sheet CO Module HR


Accounts

Cost Center
MM

Profit / Loss Accounts


FERC
FI Order PM

Order
FERC Accounts PS

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Page 4
Profit/Loss Processing - Phase II
CO

Balance Sheet CO Module


Accounts HR

Cost Center
MM

Profit / Loss Accounts


FERC
FI Order PM

Order
FERC Accounts ABAP/4 Processing PS
FERC Translation Table

PCE + FERC ind. = FERC Acct.

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FERC Traceback Capabilities

Balance Sheet CO Module


Accounts

Cost Center

Profit / Loss Accounts


FERC
Order

Order
FERC Accounts
Audit Trace File

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Page 5
FERC Traceback Capabilities

Balance Sheet CO Module


Accounts
Primary Cost
Element Cost Center

Profit / Loss Accounts


FERC
Order

Order
FERC Accounts
Audit Trace File

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FERC Customer List

l Pacific Gas & Electric

e nts
m
u ire
R eq
g
r tin
e po
R
t o ry
g ula
l PacifiCorp
Re

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Page 6
Regulatory Reporting Example
Asset
CWIP
WO

Install Motor
Work Order
Equipment
Cost Center New Boiler
WBS
WO

Maintain Feed
Pump Work Order
Coal Yard Unit 1
Cost Center Cost Center

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Regulatory Reporting Example


Asset
Labour Expense posted from HR payroll to Cost Centers CWIP
WO

$5,000 (1)
Install Motor
Work Order
Equipment
Cost Center New Boiler
WBS
WO

$2,000 (1)
Maintain Feed
Pump Work Order
Coal Yard Unit 1
Cost Center Cost Center

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Page 7
Regulatory Reporting Example
Journal Entry Impact Review

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329

7000 (1)

Material Expense Labor Expense Depreciation Expense Labor Capitalized


60102 62000 70000 60901

(1) 5000
2000

3
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Regulatory Reporting Example


Asset
Material Issues from MM directly to the Work Order CWIP
$4,000 (2) WO

$5,000 (1)
Install Motor
Work Order
Equipment
Cost Center New Boiler
$500 (2) WBS
WO

$2,000 (1)
Maintain Feed
Pump Work Order
Coal Yard Unit 1
Cost Center Cost Center

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Page 8
Regulatory Reporting Example
Journal Entry Impact Review - Step 2

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
4000 (2) 7000 (1)
500

Material Expense Labor Expense Depreciation Expense Labor Capitalized


60102 62000 70000 60901
(2) 4000 (1) 5000
500 2000

3
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Regulatory Reporting Example


Asset
Labour confirmed in PM order at activity rate CWIP
$4,000 (2) WO

$5,000 (1)
$1,500 (3) Install Motor
Work Order
Equipment
Cost Center New Boiler
$500 (2) WBS
WO
$1,000 (3)
$2,000 (1)
Maintain Feed
Pump Work Order
Coal Yard Unit 1
Cost Center Cost Center

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Page 9
Regulatory Reporting Example
Journal Entry Impact Review - Step 3 - CO / PM impact only

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
!
ge (2)
4000
n500
7000 (1)
a
l Ch
c ia
Material Expense Labor Expense nDepreciation Expense Labor Capitalized
60102 62000 i na 70000 60901
F
(2) 4000
500
(1) 5000 No
2000

3
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Regulatory Reporting Example


Asset
PM work orders are settled CWIP
$4,000 (2) WO

$5,000 (1)
$1,500 (3) Install Motor
Work Order $5,500 (4)
Equipment
Cost Center New Boiler
$500 (2) WBS
WO
$1,000 (3)
$2,000 (1)
Maintain Feed
Pump Work Order $1,500 (4)
Coal Yard Unit 1
Cost Center Cost Center

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Page 10
Regulatory Reporting Example
Journal Entry Impact Review - Step 4 - CO / PM impact only

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
4000 (2) 7000 (1)
500

Material Expense Labor Expense Depreciation Expense Labor Capitalized


60102 62000 70000 60901
(2) 4000 (1) 5000
500 2000

3
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Regulatory Reporting Example


Asset
CO Assessments and Distributions completed CWIP
$4,000 (2) WO

$5,000 (1)
$1,500 (3) Install Motor
Work Order $5,500 (4)
Equipment
Cost Center New Boiler
$500 (2) WBS
WO
$1,000 (3)
$2,000 (1)
Maintain Feed
Pump Work Order $1,500 (4)
Coal Yard Unit 1
Cost Center $2,500 (5) Cost Center

$2,000 (5)

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Page 11
Regulatory Reporting Example
Journal Entry Impact Review - Step 5 - CO impact only

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
!
ge (2)
4000
n500
7000 (1)
a
l Ch
c ia
Material Expense Labor Expense nDepreciation Expense Labor Capitalized
60102 62000 i na 70000 60901
F
(2) 4000
500
(1) 5000 No
2000

3
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Regulatory Reporting Example


Asset
Project settlement to Asset Account CWIP
$4,000 (2) WO

$5,000 (1)
$1,500 (3) Install Motor $5,500 (6)
Work Order $5,500 (4)
Equipment
Cost Center New Boiler
$500 (2) WBS
WO
$1,000 (3)
$2,000 (1)
Maintain Feed
Pump Work Order $1,500 (4)
Coal Yard Unit 1
Cost Center $2,500 (5) Cost Center

$2,000 (5)

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Page 12
Regulatory Reporting Example
Journal Entry Impact Review - Step 6 - Asset capitalized

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
(6) 5500 4000 (2) 7000 (1)
500

Material Expense Labor Expense Depreciation Expense Labor Capitalized


60102 62000 70000 60901
(2) 4000 4000 (6) (1) 5000 1500 (6)
500 2000

3
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Regulatory Reporting Example


Asset
Depreciation Expense posted from AM CWIP
$4,000 (2) WO

$5,000 (1)
$1,500 (3) Install Motor $5,500 (6)
Work Order $5,500 (4)
Equipment
Cost Center New Boiler
$500 (2) WBS
WO
$1,000 (3)
$2,000 (1) $1,200 (7)
Maintain Feed
Pump Work Order $1,500 (4)
Coal Yard Unit 1
Cost Center $2,500 (5) Cost Center

$2,000 (5)

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Page 13
Regulatory Reporting Example
Journal Entry Impact Review - Step 7 - Asset depreciation charged

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
(6) 5500 1200 (7) 4000 (2) 7000 (1)
500

Material Expense Labor Expense Depreciation Expense Labor Capitalized


60102 62000 70000 60901
(2) 4000 4000 (6) (1) 5000 (7) 1200 1500 (6)
500 2000

3
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Regulatory Reporting Example


Asset
Activity Summary CWIP
$4,000 (2) WO

$5,000 (1)
$1,500 (3) Install Motor $5,500 (6)
Work Order $5,500 (4)
Equipment
Cost Center New Boiler
$500 (2) WBS
WO
$1,000 (3)
$2,000 (1) $1,200 (7)
Maintain Feed
Pump Work Order $1,500 (4)
Coal Yard Unit 1
Cost Center $2,500 (5) Cost Center

$2,000 (5)

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Page 14
Regulatory Reporting Example
Journal Entry Impact Review - Asset & Liabilities Review

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
(6) 5500 1200 (7) 4000 (2) 7000 (1)
500

Material Expense Labor Expense Depreciation Expense Labor Capitalized


60102 62000 70000 60901
(2) 4000 4000 (6) (1) 5000 (7) 1200 1500 (6)
500 2000

3
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A) FERC Direct Mapping of Assets and Liabilities

F1070 F1080 F1540 F1840

A 5500 1200 A 4500 A

F2320 Clearing F5010

7000 A A 7200

F5050 F5060 F5120 F4030

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Page 15
Regulatory Reporting Example
Journal Entry Impact Review - Profit & Loss Review

CWIP Acc. Depreciation Material Inventory Salaries Payable


11070 11080 11541 22329
(6) 5500 1200 (7) 4000 (2) 7000 (1)
500

Material Expense Labor Expense Depreciation Expense Labor Capitalized


60102 62000 70000 60901
(2) 4000 4000 (6) (1) 5000 (7) 1200 1500 (6)
500 2000

3
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Regulatory Reporting Example


Asset
FERC trace of Transaction No. 1 - ( B) CWIP
WO

$5,000 (1)

30% Install Motor


100%
Work Order
Equipment
Cost Center 50%
New Boiler
WBS
20% WO

$2,000 (1) FERC


FERC ind.
ind. 1070
1070
Maintain Feed
Pump Work Order
Coal Yard FERC
FERC ind.
ind. 5120
5120 Unit 1
Cost Center Cost Center

FERC
FERC ind.
ind. 5010
5010 FERC
FERC ind.
ind. 2000
2000

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Page 16
Regulatory Mapping of Profit and Loss Accounts

FERC Indicator GL Account Percentage FERC Account

2000 70000 100% F4030


2000 Other 50% F5050
2000 Other 50% F5060
5010 Other 100% F5010
5120 Other 100% F5120
1070 Other 100% F1840

17
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B) FERC Cumulative Trace Results

F1070 F1080 F1540 F1840

A 5500 1200 A 4500 A


B 1500

Clearing
F2320 F5010
A 7200 7000 B
7000 A B 2000

F5050 F5060 F5120 F4030

B 1250 B 1250 B 1000

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Page 17
Regulatory Reporting Example
Asset
FERC trace of Transaction No. 2 - ( C) CWIP
$4,000 (2) WO

Install Motor
100%
Work Order
Equipment
Cost Center New Boiler
$500 (2) WBS
WO

FERC
FERC ind.
ind. 1070
1070
Maintain Feed
Pump Work Order
Coal Yard FERC
FERC ind.
ind. 5120
5120 Unit 1
Cost Center Cost Center

FERC
FERC ind.
ind. 5010
5010 FERC
FERC ind.
ind. 2000
2000

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C) FERC Cumulative Trace Results

F1070 F1080 F1540 F1840

A 5500 1200 A 4500 A


B 1500
C 4000

Clearing
F2320 F5010
A 7200 7000 B
7000 A B 2000
4500 C

F5050 F5060 F5120 F4030

B 1250 B 1250 B 1000


C 500

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Page 18
Regulatory Reporting Example
Asset
FERC trace of Transaction No. 6 - ( D) CWIP
WO

Install Motor $5,500 (6)


Work Order
Equipment
Cost Center New Boiler
WBS
WO

FERC
FERC ind.
ind. 1070
1070
Maintain Feed
Pump Work Order
Coal Yard FERC
FERC ind.
ind. 5120
5120 Unit 1
Cost Center Cost Center

FERC
FERC ind.
ind. 5010
5010 FERC
FERC ind.
ind. 2000
2000

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D) FERC Cumulative Trace Results

F1070 F1080 F1540 F1840

A 5500 1200 A 4500 A


B 1500 4000 D
C 4000 1500 D

Clearing
F2320 F5010
A 7200 7000 B
7000 A B 2000
D 5500 4500 C

F5050 F5060 F5120 F4030

B 1250 B 1250 B 1000


C 500

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Page 19
Regulatory Reporting Example
Asset
FERC trace of Transaction No. 7 - ( E) CWIP
WO

Install Motor
Work Order
Equipment
Cost Center New Boiler
WBS
WO

FERC
FERC ind.
ind. 1070
1070
Maintain Feed
Pump Work Order
Coal Yard FERC
FERC ind.
ind. 5120
5120 Unit 1
Cost Center Cost Center

$1,200 (7)
FERC
FERC ind.
ind. 5010
5010 FERC
FERC ind.
ind. 2000
2000

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E) FERC Cumulative Trace Results

F1070 F1080 F1540 F1840

A 5500 1200 A 4500 A


B 1500 4000 D
C 4000 1500 D

Clearing
F2320 F5010
A 7200 7000 B
7000 A B 2000
D 5500 4500 C
1200 E

F5050 F5060 F5120 F4030

B 1250 B 1250 B 1000 E 1200


C 500

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Page 20
F) Final FERC Trace Results

F1070 F1080 F1540 F1840

A 5500 1200 A B 1500 4000 D


4500 A
C 4000 1500 D

Clearing
F2320 F5010
A 7200 7000 B
7000 A B 2000
D 5500 4500 C
1200 E

F5050 F5060 F5120 F4030

B 1250 B 1250 B 1000 E 1200


C 500

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SAP and the Utilities Industry

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