Corrected Order

              Docket Nos. 09-0306 - 09-0311 (Cons).
Appendix G - Corrected
Page 1 of 6
Line No.
Description
Amount
Percent
Source / Comment
(a)
(b)
(c)
(d)
1
Adjustment to Accumulated Depreciation
2
Annual Depreciation on Embedded Plant
21,305$
Ameren Exhibit 29.1, Schedule 1
3
Monthly Depreciation
1,775
Line 1 divided by 12
4
Increase to Accumulated Depreciation for Post Test Year Period
(24,856)$
Line 2 x 14 (14-months)
5
Adjustment to Deferred Taxes
6
Book Depreciation
7
Depreciation Expense - Total Electric
30,545$
100.00%
Part 285, Schedule WPC-4 (p. 238)
8
Less: Depreciation Expense Not Assigned to Distribution
(2,577)
-8.44%
Line 7 - Line 9
9
Depreciation Expense - Distribution
27,968$
91.56%
Part 285, Schedule WPC-4 (p. 246)
10
Tax Depreciation -State
11
Illinois Book Depreciation
34,707,337
Part 285, Schedule C-5.3, (p. 255)
12
Illinois Tax Depreciation
43,937,758
Part 285, Schedule C-5.3, (p. 255)
13
2008 Excess of Tax Depreciation over Book Depreciation - Illinois
(9,230,421)
Line 11 - Line 12
11
Tax Depreciation for State Tax
(9,230,421)
Line 13
14
State Income Tax Rate
7.3%
Part 285, Schedule C-5.4, (p. 256)
15
State Deferred Income Tax - Electric Distribution
673,821$
16
Tax Depreciation -Federal
17
Federal Book Depreciation
30,431,842
Part 285, Schedule C-5.3, (p. 254)
18
Federal Tax Depreciation
39,662,263
Part 285, Schedule C-5.3, (p. 254)
19
2008 Excess of Tax Depreciation over Book Depreciation - Federal
(9,230,421)
Line 17 - Line 18
20
Tax Depreciation for Federal Tax
(9,230,421)
Line 19
21
Federal Income Tax Rate
35.0%
Part 285, Schedule C-5.4, (p. 256)
22
Federal Deferred Income Tax - Electric Distribution
3,230,647$
Line 20 x Line 21
23
Total Deferred Income Tax Expense
3,904,468$
Line 15 + Line 16
24
Allocation to Illinois Juristictional Operations
91.56%
Line 9, Colummn (c )
25
Juristictional - Total Deferred Income Tax Expense
3,575,059$
Line 23 x Line 24
26
Post Test Year Adjustment Period January 2009 - February 2010
1.166666667
14-Months: 14/12
27
Adjustment to Deferred Taxes
(4,170,902)$
Line 25 x Line 26
28
Rounded In Thousands
(4,171)$
(In Thousands)
AmerenCILCO - Electric
Adjustments to Rate Base for Accumulated Depreciation on Embedded Plant
For The Fourteen Month Post Test Year Period from January 1, 2009 to February 28, 2010