INTRODUCTION
This section provides an explanation of the supporting schedules developed in the
OTP depreciation study to estimate appropriate projection curves, projection lives
and net salvage statistics for each rate category. The form and content of the
schedules developed for an account depend upon the method of analysis adopted
for the category.
This section also includes an example of the supporting schedules developed
for Account 365.00 - Overhead Conductors and Devices. Documentation for all
other plant accounts is contained in the study work papers. Supporting schedules
developed in the OTP study include:
Schedule A - Generation Arrangement;
Schedule B - Age Distribution;
Schedule C - Plant I-Iistory;
Schedule D - Actuarial Life Analysis;
Schedule E Graphics Analysis; and
Schedule F Historical Net Salvage Analysis.
The format and content of these schedules are briefly described below.
SCHEDULE
A- GENERATION
ARRANGEMENT
The purpose of this schectule is fo obtain appropriate weighted-average life statistics far a rate category. A weighted-average remaining-life is the sum of Column
H divided by the s u m of Column I. A weighted average life is the sum of Column
C divided by the sum of Column I.
It should be noted that the generation arrangement does not include parameters for net salvage. Computed Net Plant (Column C) and Accruals (Column I)
must be adjwted for net salvage to obtain a cmect measurement of theoretical reserves and annualized depreciation accruals.
The following table provides a description of each column in the generation
arrangement.
I
column
I
A
Title
Descri~tion
I
Vintage
Vintage or placement year of survlvlng plant
I
Age
Age of survlvlng plant at beglnnlng of study year
I
D
Surviving Plant
Average Life
Actual ddlar amountof survivingplant
'stimated average life ofpach vintage. Thissfatisticis the
sum ofthe realized life and the unrealized life, which isthe
product ofthe remaining life (Column E) and the theoretical
proportion s u M n g .
E
Remalnlng Life
Eshmated remaining life of each vlntage.
F
G
Net Plant Ratlo
Aliocabon Factor
Theoretical net plant ratlo of each vintage.
A pivotal ratlo which determines the amomzatlon per~odof
the ddference betwen the recorded and computed reserve.
H
I
Computed Net Plant
Accrual
Plant in senrlce less theoretcal reserve for each wntage.
Ratlo of computed net plant (Column HI and remaining life
(Column E)
I
C
Table 4. Generatlm Arrangement
SCHEDULE
B -AGE DISTRIBUTION
This schedule provides the age distribution and realized life of surviving plant
shown in Column C of the Generation Arrangement (Schedule A). The format of
the schedule depends upon tl~eavailability of either aged or unaged data. Derived
additions for vintage years older than the earliest activity year in an account for
unaged data are obtained from the age distribution of surviving plant at the beginning of the earliest activity year. The amount surviving from these vintages is
shown in Column D. The realized life (Column G) is derived from the dollar years
of service provided by a vintage over the period of years the vintage has been in
service. Plant additions for vintages older than the earliest activity year in an account are represented by the opening balances shown in ColumnD.
The computed proportion surviving (Column D) for unaged daB is derived
from a computed mortality analysis. The average service life displayed in the title
block is the life statistic derived for the most recent activity year, given the derived age distribution at the start of the year and the specified retirement dispersion. The realized life (Column F) is obtained by finding the slope of an SC retirement dispersion, which connects the computed survivars of a vintage (Column
E) to the recorded vintage addition (Column B). The realized life is the area
bounded by the SC dispersion, the computed proportion surviving and the age of
the vintage.
-
SCHEDULE
C PLANT HISTORY
An Unadjusted Plant History schedule provides a summary of recorded plant data
extracted from the continuing property records maintained by the Company. Activity year total amounts shown on this schedule for aged data are obtained from a
historical arrangement of the database in which all plant accounting transactions
are identified by vintage and activity year. Activity year totals for unaged data are
obtained from a transaction file without vintage identification. Information displayed in the unadjusted plant history is consistmt with regulated investments reported internally by the Company.
An Adjusted Plant History schedule provides a summary of recorded plant
data extracted from the continuing property records maintained by the Company
with sales, transfers, and adjustments appropriately aged for depreciation study
purposes. Activity year total amounts shown on this schedule for aged data are obtained fi-om a historical arrangement of the data base in which all plant accounting
transactions are identified by vintage and activity yea. Ageing of adjusting transactions is achieved using transaction codes that identify an adjusting year associated with the dollar amount of a transaction. Adjusting transactions processed in
the adjusted plant history are not aged in the Company's records or in the unadjusted plant history.
SCHEDULE
D -ACTUARIALLIFEANALYSIS
These schedules provide a summary of the dispersion and life indications obtained
from an actuarial life analysis for a specified placement band. The observation
band (Column A) is specified to produce a rolling-band, shrinking-band, or progressive-band analysis depending upon the movement of the end points of the
band. The degree of censoring (or point of truncation) of the observed life table is
shown in Column B for each observation band. The estimated average service life,
best fitting Iowa dispersion, and a statistical measure of the goodness of fit are
shown for each degree polynomial (First, Second, and Third) fitted to the estimated hazard rates. Options available in the analysis include the width and location of both the placement and observation bands; the interval of years included in
a selected rolling, shrinking, or progressive band analysis; the estimator of the
hazard rate (actuarial, conditional proportion retired, or maximum likelihood); the
elements to include on the diagonal of a weight matrix (exposures, inverse of age,
inverse of variance, or weighted); and the age at which an observed life table is
truncated.
Estimated projection lives (Columns C, P, and 1) are flagged with an asterisk
if negative hazard rates are indicated by the fitted polynomial. All negative hazard
rates are set equal to zero in the calculation of the graduated survivor c w e . The
Conformance Index (Columns E, H, and K) is the square root of the mean sum-
PAGE 88
''The.@+phi@ analysis also prevides a plat of rtte obsemd h d rates and
rrsaduated hazard function fqr a s~Iec@d
pSaeem&t md &serv$ti@ bmd. B
h
le estimator ofZha hazmd rate3 e d weight&&@d iq.B.$t&gq & ~ g o g d p o , i ~ o ~ to
als
the
data are displayad inthe ,titlebl~qkof the&j$~&~dgraph.
Schedule A
Page I of 3
OTTER TAIL POWER COMPANY
Disbibutlon Plant
Account: 385.00 Overhead Conductors and Devices
Dispersion: 60 - R3
Procedure: Vintage Group
Generation Arfangemm
-
December 31,2007
Vtntage
Age
A
B
2007
2006
2005
2004
2003
2002
2001
2000
1999
1998
1997
1996
1985
1994
1993
1992
1991
1990
1989
1988
1987
1986
1985
1964
1983
1982
1981
1980
1979
1978
1977
1976
1975
1974
1973
1972
0.5
1.5
25
35
4.5
55
6.5
7.5
8.5
9.5
10.5
11 5
12 5
13 5
14 5
15 5
16 5
17 5
18.5
19 5
20 5
21 5
22 5
23 5
24 5
25.5
26 5
27 5
28 5
29 5
30.5
31.5
32 5
33.5
34 5
35.5
Surviving
- Plant
C
549,646
995,852
872,900
829,803
791,287
1,173,939
628,686
1.087.793
1,022,471
1.060.470
1,432,687
1,230,243
1,366,537
1,175,378
1,441,890
1,188,854
1,161.146
1,224,914
1,146,461
1,234,386
1,279,653
1,017,461
1,653,926
1,126.122
919,947
1,635,295
1,021.426
950,986
844,736
561,604
733,308
681.351
513.219
394.040
521.01 1
601,953
Avg
Life
0
60.00
60.00
60 00
60 00
59.99
59 99
59 96
60.00
59 99
59.98
59.94
59 99
60.02
60 05
60.05
59.99
59.94
59.87
59.96
59.99
59.98
59 94
59.94
59.91
59 89
60 07
59 83
59 80
60 06
59 48
60.12
59.96
59 t 6
59 90
60.12
60 01
Rem.
Life
-E
Net
Plant
Ratio Factor
F
G
09918
0 9754
0.9590
0.9427
0.9267
0 9104
0 8946
0.8760
0 8620
0 8462
0 8307
0.8142
0.7981
0 7820
0.7663
0.7516
0.7367
0.7222
0.7058
0.6903
0 6751
0 6608
0 6459
0.6315
0 6171
0 6008
0 5889
0 5748
0 5583
0.5496
0.5300
0.5177
0.5109
0 4912
0 4761
0 4639
Computed
Net Plant
H=C*FaG
545,134
971,378
837.153
782.275
733.261
1,068,755
562,439
955,056
881,409
897,404
1,190,191
1,001.694
1.090.616
919,095
1,104,954
893,491
855.372
884,589
809,134
852.076
864,384
672,331
1,068,323
711.165
567,726
982.519
601.469
546,662
471.617
308.651
388,668
352,716
262,229
193,569
248,078
279.269
ACCN~I
I=WE
9,161
18,598
14,548
13.830
13.191
19,569
10,485
18,130
17,044
17,681
23,900
20.507
22.769
19.574
24,012
19,818
19,371
20,460
19,120
20,577
21,339
18,974
27.591
18.796
15,361
27,224
17,073
15.902
14,065
9,441
12.198
11.363
8.675
6.579
8.666
10.031
ScheduleA
OTTER TAiL PO
BfstfIbjlon *\ant
R COMPfiW
Page 2 of 3
Aooo~nt:4 6 @ 0 Overhead RndliFt@ art# WIG&
DispersbnrlM ;OU$
P$tedUreL Vintage Group
.
~
-
~~
-
W@t
hyg. Reg, pf3@! All@cS
&if6 Ratia Faaqr~
Life
P
M.44
E
27.bB
F
0
~:&& 7.a900,
V:*P
B:54 0?*252
5@?42 2e.30
~.pm@
l..O~OO.
8.41'26 T.@
&.&a M.OS B!3974, ;f.-p~qq
&j.&2 23,g~ .@,&m 1 . p 0 ~
s*,:&22.N b.&<$j *.ij,?,tjo,
&0.50 Zi.83
0:2&3
'T.o@i%l
@@.&TI
.24,7$
59,*
iizu
59.!31
sg.50
2Q.H
ei.%
ta.53
i7&
19-84
0.s55 -l.abo
O I W
1.MIOo
0.3279. 1.a480:
a0.w q . 3 ~ o;s17s 1.4000
61.41
61-47 .4tij27
60.N 1.6.67
52.77
59.82
60.17
.0;29~~g~ . . ~ o a p
:%.ie14 1 . w
oZ!&~,
0.27.$3 1.wo0
1Bbp i097a5 %OW
15,s 025S0 l.@3Oo
14.93 0.2484 l.OOa0
%.QZ
1.4.g BiZ'479 1.W@
5g.b6 13.85 0;3% 1.w
~5.46 t3,s 0.5m 1 . o ~ ;
&r&
:@;q@
~,~h&
6I.W 12-26 ~,XB$$~ 4.m
60.88 t1:.88 t1.1,ew ~ . @ Q Q
e.66 1t.e am3 1.Mao
@.so
10.853
.O.?W te0w
5tj.92
tQ.56
&a6
58;38
iia.~e
0.1%5@ 'T.WQi
0.?8'1~1.1),1672: tDqOB
6j.07
S3.B
$36 Q,I~='
9.76
&M
@Q.@ a.m
ealZ3
6e.q
s41,0~
13e.43 3.70
&
@
,: $
j",G&,
5;j&32 q..MOfi
O.l$la.
l.obho1
n.fm 3 . w ~ ~
Q~T@!$ 3.0Q"'
D m M r 31.2007
Surviving
Net
A*.
Pfant
RW.
NU@. rfe
. .
D
E~
Ratio
-
-
F
61;25
7.39
6 . 1 ~ 7.lB
66.72
6.81
7233
6.53
0.12~7
0.l074
74.59
a.9
72.76
5.99
0
.
Q.P8W
72.22
,533
74.45
5.46
3
.
71.44
7Q.69
5.51
0.1021
4.OLQ5
DQ7Q3
O.Ot34
0.0:ns
4.s
4.69
4.43
4.18
)50.0693
ganr
s.4.1
6s.76
7b&?
335
2.90
b.0491j
o.0*16i
o:ol)ti
77-1s
2,@
0.0373
68.89
97.'+
6c.W
68.g5
KO664
O<OW
0.0620
,332 0-.
3.57
0,0534
Schedule B
Page 1of 3
OTTER TAIL POWER COMPANY
Dfstrlbutton Plant
Aooount: 36S;Oo
hremeadCorrd*rs
and @ U M
Age MMriltution
-
Vm'taae
A
I
-
zgof
Age +s:@
T2131:&@07
~v-
~~
2:-
f3;5
1
1
6
:%04
:sJ$
a;5
4.8
2002
$3.
oM
s',$
:mm
B
' E@
Q68
-Is7
4%
gs
7.5
B.3
9-5'
ID$.
17'5
?.'&i.
Is%
13x5
IS@
i.e8
1.W
19@1
'15.6:
15s
19&
T7.6'
1 s
1p.s
l.S.6
191.5
ISS?
'i6.5
Ip@S
22.4
mss
19%
IS?
1952
ails
B3,
&:&
$53
1$&3
.zp
reild
$919
19n
-27.5
~sn
'7$Xij
19S
ITW
lea
l%J$B
+$$I,
2ES
a$.&
36.5~
'31.5'
32,s:
;785
34.h
q3
36.5
PAGE 93
~
ScheduIe B
Page 2 of 3
OlTER TAIL POWER COMPANY
Distribution Plant
Account: 365.00 Overhead Conductors and Devices
Age Distribution
Age as of
Viribge12/31/2007
A
8
'I970
37.5
38.5
39.5
40.5
41.5
42.5
43.5
44,.5
45.5
46.5
47.5
48.5
49.5
50.5
51.5
52.5
53.5
54.5
55.5
56.5
57.5
58.5
59.5
60.5
61.5
62.5
63.5
64.5
65.5
66.5
67.5
68.5
69.5
70.5
71.5
72.5
f 3.5
1969
1968
1967
1966
1965
1964
1963
1962
1961
1960
1959
1958
1957
1956
1955
1954
1953
1952
1951
1950
1949
1948
1947
1946
1945
1944
1943
1942
1941
1940
1939
1938
1937
1936
1935
1934
Derfved
Add~t~ons
C
1985
Opening
Balance
-
- -
D
623.474
597.957
483.882
475,430
449,268
412,786
390,015
301,375
289,318
241,463
311,035
199,705
182.791
178,460
179,432
152.823
62,893
188,901
111.329
104,278
54,647
96,757
64.447
19.793
17.128
18.638
5,745
403
7.334
20.572
11.479
18.829
22.686
25,071
16,861
12,117
7.323
Experience to 12/31I2007
Amount
Proportion Realized
Sunriving
Surviving
Life
E
535.524
539,064
436,162
437,026
410,345
338.117
354,575
254.430
243,944
212.924
252.957
188,423
164.169
158,578
138.661
87.339
47.233
1'21,797
64,074
63,055
26,180
84,583
43.703
11,716
9.961
7.572
2,391
51
2795
9.345
2.166
7,488
9;940
17,798
8,450
3.426
3.032
-
F=V(C+D)
0.8589
0.9015
0.9014
0.9192
0.9134
0.8191
0.9091
0.8442
0.8432
0.8818
0.8133
0.9435
0.8981
0.8886
0.7728
0.5715
0.5698
0.6448
0.5755
0.6047
0.4791
0.8742
0.6781
0.5919
0.5815
0.4062
0.4162
0.1268
0.381 1
0.4543
0.1887
0.3977
0,4382
0.7099
0.5011
0.2828
0.4140
~p
G
'35.8529
37.3732
38.2772
395957
40.4678
40.1151
42.2443
42.0950
43.1057
44.6027
45.2352
47.9088
47.8505
48.6678
48.9164
47.4083
49.1576
50.1248
48.6959
49.3730
48.3296
56.9921
55.0847
54.4691
54.8225
51.5616
52.0525
49.8406
54.3907
57.4675
52.4058
57.6750
60.6720
67.3614
64.4309
59.5026
64.5764,
Age Distribution
-
-
-
Age EiF; q:.
Vintage:
,..- 1213112QQ7
Schedule C
Page 1 of 1
OlTER TAIL POWER COMPANY
Distribution Plant
Account: 365.00 Overhead Conductors and Devices
Unadjusted Plant History
Year
A
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1998
1999
2000
2001
2002
2003
2004
2005
2006
2007
Beginning
Balance
B
18,414,550
19,975,297
20,903,257
22,099,750
23,135,802
24,241,089
25,435.1 32
26,550,824
27,658,213
28.955.595
30,064,094
37,362,784
32,519,549
33,874,030
34,825,863
35,725,784
36,735.71 3
37.282.970
38,324,062
39,042,400
39,769.393
40,496,509
41,413,155
-
-
Additions
Retirements
Sales. Transfers
Adjustments
C
D
E
1,700,877
1,016,613
1,305.933
1.I
15.423
1,180,505
1,267,650
1,180,293
1,202,538
1.441.514
1205.640
1.385.446
1.266,226
1,458,056
1,072,108
1,031,651
1,097,804
634,340
1,169,637
794.422
830,374
861,465
1,003,918
724,941
End~ng
Balance
F=B+C-PE
19,975,297
20,903.257
22,099,750
23,135,802
24,241,089
25,435.132
26,550,824
27,658,213
28,955,595
30,064.094
31,362,764
32.519.549
33,874,030
34,825,863
35,725.784
36,735,753
37,262,970
38,324,062
39,042,400
39,769,393
40,496,509
41,413.155
41,998,501
schedule c
Page 1of I
Sehedule i)
OTTER TAIL PC>*!?
Page 1 of 1
COMPANY
DIsMhutlon Plant
T&&c N@e
Adwunt: 385?00 Oveihead Conductom and Devices
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.
s2
,&@
,&$;a
,6.@
,@.4
&
t.2l
&:%a
&$>$
R$ -+ 7.41
.=D
R3"
-
:Rj,,-~
9?3§
.R3*
&Q2
OTTER
.~
.
TAIL POWERCGMPANY
~&r!bufion Plant-
-9:36~;00 hrarheai$Conductois.and.Oevlces
T-Cut None
p@&@int Band: 1912487
HaZatd FLmctim;,Pmp.a%mRetiredd
Shrinkkg&and Llfb.walyaig
~.
~
~
iw$ir0is&.
.o&e~ttrr
Btm4
..A
-
Ge~witng f .,..
-~E
.-
G
@on
0
~
~ m f .AveW
lm@%
F
Weighting: Eypo~g@s
~.. *
d
Dw-@.
Dispet- C@&
,AWW blspler- p n f ;
k d e . Lifa
Gon J W q
Mild
Wie$;
~~
First Pa@.
'Life
F
-
~~
~
~
G
,H
-
1-
J
K
schedwlg D
PWO iof1
OVER TAIL POWER COMPANY
Diambutwn P&R~
h u n t : 3365.00 Qvem&a Cond&i&'anfi
7-E
W:m6
~ia@ment@np:
~~.
1812-2007
Devices
~
~
M
a
w Fundtion: Pr@6rtion Retired
P
g
~
Band Ldfa AnAnpipB. .
~ t iw
i pe
Wdghtin9:' Exposures.
-~
geid
~~
&se~
~
~
LiegL=
Qhrvation
AM@@&. Dige@ C8if. Average D i i B f - Conf. Average- miper- &$
.$am .C.@J?soring
u-fsfs :$m In@@%pfe. ston
Index
Life:
sion inhx
.~ - .
P)'
b
A
6
0
E
F
G
H
J
K
1-f986
@$I
$&8 L3.V
5847
47.8
$I
' 8.g
47.9
S1 *
7:07
r985-19&&
,a,p
$T.D i . 7.10
49.2 sf.5
9.4
e.8
%2
756
* 7,&
fss(rqgg&
S?
529.
5l.6 5
B~~J
50.8
53.7
Ud'
B;?7
55,9: US'
RiLS *
6.73
q@ja$m a,o
$2
4.95
.%,:.7
a59
g.0
52.7
5 ~ ~ ~21.5' I19j
2
4.29
p2 826, 5.V4
T9t&1,aS4
OX,
j.ga
.ht
.,.
i=
0.i
$4.7
~ 1 . 6 - 987
64.a
&.
416~
54.6 RTS
+.56
l$%S-.f?@
Q.7
62.0 Ll.s*- t0.M
55.4
62
&.&
5543 5%5'
+a,
1985-2p
1.7
&Z
L1.5' 10;tll
,572
S;!
$Fit 5 * 3.73
4.@&-ki@?
a3
67.4 fI1$.'
Skf3:
$813
S2. 492
,58.1 R&S ' 3%'
{8&L2Wooa
4,l
70.7 Li.5'
%
' !I:@$
@.I
$g BIZ?
53~5 Rs 4 a48
8q.7
:R35 3.87
ff&3&&)6
52
5;dO
738
.j,,b
File
k3.6,' 12.29
~7.6" 12.14.
6t.4
16.2
R3
3.3
192r6WO7
4.4.
5<17
82.5
-'
ex
-
~~
~
,
-
SeKiule E
Page 1of I
UTlER TAIL POWER COMPANY
Distrtbutmn Plant
Account:. 3.W.00 Overhead Gondv+w
and I3.e~i d u t : None
~ ~ m ~ n t &1 9n i &
~ - i ~m
( ~w1n t i o n Band: I U W ~ O I
HstpidFntidi@: Wpio+n
Rs&d
.
~
Schedule E
Page I of 1
OTTER TAIL POWER COMPANY
Distribution Plant
A-nl:
365.00 Overhead Conductors and Devices
TCut: None
Placement Band: 1912-2007 ObsematfonBand: 1985-2007
H e r d Function: Proportion Retrnrd
Weighting: Exposures
3rd: 6 1 . 4 ~ ~ 3
Polynornlal Hazard Function
l s t 75.2-~1.5 2nd: 625-52
50
0
75
100
125
150
Age (Years)
LY
Actual
---- 1st
-2nd
-3rd
Schedule E
Page 1 of I
OTTER TAIL POWER COMPANY
Diitributlon Plant
Account 365.00 Overhead Conductors and Dwlces
I
I
TEut: None
Present and Proposed PmIection Life Curves
Placement Band: 1912-2007
Observation Band: 1986-2007
Present 58.0-R2.6
Proposed: 60.0-R3
I
I
Age Fears)
I
1@Y
Actual
-- -- Present
-Proposed
Sthedu\eF
Page i of1
OTTER Talk POWERCOMPANY
EilWbiuon plant
Aooounl: 36540 wefiead %nqUct@ and D s n r i
6 M i w Net 8alvsge H15ms~
Grws Salvaai?
-
Yea!
A
w?
$986
l58t
1888
!ss9
tm
t~*4
1
w
1993
t9w
19es
1996
tss7
wa
l&i@$.
am0
2wi
zwz
2w3
aim
zoo$
2007
Total,
%Vr
Schedule F
Page I of 1
OTTER TAlL POWER COMPANY
Distribution Plant
Account: 365.00 Overhead Conductors and Devices
Adjusted Net Salvage History
Year
A
1985
1986
1987
1988
1989
1990
1991
1992
1993
1994
1995
1996
1997
1996
1999
2000
2001
2002
2003
2004
2005
2006
2007
Total
Retirements
B
139,188
88,756
109.378
79,433
75.709
73,607
70,376
95.149
144,132
97,360
86.756
109.461
103.604
120,275
131,425
87.875
83.960
144.714
76,084
103,381
57,821
87.265
143.653
2.309.361
Gross Salvaae.
5-Yr
Amount
Pct. Avg.
C
D=CIB
E
94,293 67.7
82.698 93.2
200,063 182.9
98,461 124.0
247,335 326.7 146.8
206,257 280.2 195.6
170,558 242.4 225.9
78,803 82.8 203.3
183.423 127.3 193.1
171,590 176.2 168.7
203,594 234.7 163.6
256.493 234.3 167.8
55,625 53.7 160.9
152,073 128.4 162.2
34,695 26.4 127.4
95.594 108.8 107.6
112,260 133.7 85.4
(22,821) -15.8 65.4
(568,666)-747.4 -66.6
(254,010)-245.7 -128.6
23,456 40.6 -152.3
46,832 53.7 -165.2
121,680 84.7 -134.7 1,790,284 77.5
Cost of Retiring
Net Salvaqe
5.Y r
Amount
Pct
F
G=F/B
Avg -Amount
H
I=C-F
Pct
5?Y[
Avg.
J=IIB
K
(7,824) -5.6
(59.702) -67.3
(162.421)448.5
(215,194)-270.9
(282) 6.4 -90.4
V,635)~105.5-120.7
(16,692) -23.7 -1 15.6
(153.647)-161.5 -117.5
(99,562) 69.1 -75.8
(81.744) -84.0 -89.3
2,294 2.6 -70.8
63,781 58.3 -50.5
(50,100) 48.4 -30.5
(23,664) -19.7 -17.3
(66.410) -50.5 -13.4
(103,962)-1 18.3 -32.6
(139,018)-165.6 -72.7
(281,815)-194.7 -108.2
(754,751)-992.0 -256.8
(519,380)-502.4 -362.7
(95,801)
-165.7 384.3
(25,466)-29.2 -357.4
25,828'18.0 -292.5
(2,843,767)
-123.1