Record for the Proposed Section 316(b) Rule for Phase III Facilities

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36 A B

Author: Abt Associates Inc. Date Created: Date Modified: 3/14/2011

Purpose: This file estimates the impact that compliance requirements will have on facilities'financial performance. This is done using two tests, a test of severe impacts - whether a facilities'net present value on a tax-adjusted basis remains positive - and a test of moderate impacts which compares a facility's financial health to the lower 25th percentile of firms in it

File Contents: Worksheet Contents Tables Summarizes Impacts by Sector Post-Compliance Re-calculates facilities'financial performance metrics including costs associated with regulatory compliance Baseline Calculates facilities'baseline financial performance ATCF Adjustments Reads in the appropriate adjustment factors to bring facilities'survey data forward to the present, based on industry trends CapEx Estimation Calculates facilities'baseline capital outlays FacCosts Reads in compliance costs from "Man_Private_Costs_2.xls" SurveyData Reads in inflation-adjusted facility financial data from the 316(b) industry survey FacData Reads in technical facility information from the 316(b) industry survey Values Contains constants and assumptions used in various analyses, both general and industry-level Glossary Contains definitions for abbreviations and acronyms used in this file Log Log of changes made to the file since May 2010

Input Files: External data used in calculations/analysis: Annualized Interest Calculation.xls Calculates the annual equivalent of the interest facilities will pay on loans used to purchase capital to comply with the rule Cap_Util.xls Calculates the average capacity utilization by industry for use in the CapEx estimation DebtCost.xls Calculates the average cost of debt (yield on corporate bonds) for use in the CapEx estimation Man_Cost_Control_2.xls Provides facilities'regulatory status and compliance year for the selected option Man_Private_Costs_2.xls Provides facility-level compliance costs for the given option Man_Social_Costs_2.xls Provides discount rate and analysis period assumptions MN_Facility_Data.xls Provides technical facility information from the 316(b) industry survey P3F MN Survey Data.xls Provides financial facility information from the 316(b) industry survey Parent Information & Size.xls Provides parent information for the firms owning the 316(b) facilities PPI of Capital Goods.xls Calculates the average PPI of capital goods for use in the CapEx estimation RMA data 2010update.xls Calculates the thresholds for the moderate impact analysis using data from Risk Management Association Tax_Rates.xls Calculates the combined state and federal tax rate for each state

The original version of this file contains, or is linked to a file that contains, confidential business information (CBI), or information that could be used to reveal CBI. As a result, the values for any variables determined by EPA to be CBI, or that could be used to reveal CBI, have been concealed.

November 11, 2004 1 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - File Info

### IM Only Everywhere (2+MGD) P3-Survey

2 3 4 5 6 7 8

Assigned Capital Costs Severe ImpactsModerate Impacts Assigned

Capital Costs Severe ImpactsModerate Impacts 

### Aluminum 4 0 0 11 0 0 Chemicals 30 0 0 119 0 0 Food 7 0 0 24 0 0 Other 5 0 0 5 0 0 Paper 58 0 0 150 0 0 Petroleum 19 0 0 26 0 0 Steel 16 0 0 35 0 0 Total 139 0 0 370 0 0

Cost-to-Revenue <1% Cost-to-Revenue

1-3% Cost-to-Revenue

>3% Cost-toRevenue <1% Cost-toRevenue 1-3%Cost-toRevenue >3% 

### Aluminum 3 0 0 10 0 0 Chemicals 23 0 0 100 0 0 Food 6 0 0 20 0 0 Other 3 0 0 3 0 0 Paper 49 0 0 135 0 0 Petroleum 13 0 0 19 0 0 Steel 7 0 0 17 0 0 Total 104 0 0 305 0 0

Baseline Status of Regulated Facilities in the Economic Impact Analysis

Unweighted Weighted

Facilities Moderate

Impacts Severe Impacts Facilities Moderate Impacts Severe Impacts 

### Aluminum 9 3 1 27 8 3 Chemicals 44 6 1 171 24 4 Food 11 2 2 37 7 7 Other 10 3 3 10 3 3 Paper 90 16 12 230 39 32 Petroleum 28 6 5 36 6 5 Steel 28 12 8 68 33 22 ctr_firm_facilwts_Total Total 220 48 32 579 120 76

Summary of Baseline Closures by Sector for existing facilities estimated to be subject to the regulation

Sector Total Facilities

Subject to Reg. Baseline

Closures Percentage

Closing Facilities

Operating in Baseline 

### Paper 230 32 14% 198 Chemicals 171 4 3% 167 Petroleum 36 5 15% 30 Steel 68 22 32% 46 Aluminum 27 3 12% 24 Food 37 7 18% 31 Primary Manufacaturing Industries 569 73 13% 496 

### Other 10 3 30% 7 Sector Weighted Unweighted Weighted 

### Option Weights

Sector

Sector UnweightedRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 A B C D E F G H I J K L 

### IM Only Everywhere (2+MGD)

1 2 4 5 6 7 8 9 10 11 12

Referring File Index:

2 4 8 16 7 8 10 11 18 19 20 Baseline Financial Data

Survey ID Weight Parent Sector Tax Rate Base ATCF Adjustment Base Avg

Revenue Base Assets Base Interest Base Unlevered ATCF Base

Liquidation Value Base

Tax_Ben

November 11, 2004 3 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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13 14 15 16 17 18 19 20 21 22 23 Capital Life (yrs) -> 10 20 25 30 Not applicable 15 16 4 5 6 9 10 18 19 to this analysis Total Compliance Costs (unweighted, pre-tax, 2008$) POST-TAX

Base EBITDA Base EBIT Capital Costs: 10-year life Capital Costs:

20-year life Capital Costs:

25-year life Capital Costs:

30-year life Total Capital

Costs Costs on an Annual

Basis (excl. Cap.) Annualized

Compliance Costs Annualized Compliance Costs Revenue

Change

November 11, 2004 4 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 X Y Z AA AB AC AD AE AF AG AH AI AJ AK

24 25 26 27 28 29 30 31 32 33 34 35 36 37 1 = pass 220 = fail 25 Changes in Expenses Test of Net Present Value (NPV) Test of Severe Impacts Test of Moderate Impacts

Interest Depr Taxes (incl. Interest tax effect) Taxes (for

ATCF calculation)After-Tax Cash

Flow (ATCF) NPV (including

capital charge)Baseline

Pass? NPV

positive (incl. 0)Either No

Rev. or + NPV Incr? Wgtd

Incr?Base Moderate

Impact Pass EBITDA EBIT

November 11, 2004 5 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 AL AM AN AO AP AQ AR AS AT AU AV AW AX

38 39 40 41 42 1 = pass 0 = fail Test of Moderate Impacts Cost-to-Revenue After-Tax ACC as % of Firm Revenue

EBIT/ Total Assets EBITDA /

Interest Expense Incr? Post Compliance Revenue ACC as %

of PCR Sector &

Costs Sector &

Sever Impacts Sector &

Moderate Impacts CTR <1 CTR 1-3 CTR >3 Firm Revenue

November 11, 2004 6 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4 5

6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL

Note: some facilities have no firm revenue reported 2 After-Tax ACC as % of Firm Revenue After-Tax Annual Cost Tax Rate

Using Weighted ACC Using

Unweighted ACC Using firm revenue,

facility revenue, or no revenue in calculation? explicit tax calc simple tax

rate adjustment percent

differenceSurvey ID -

Abt Explicit

Tax Simple Tax

Rate Tax Rate Weighted

After-tax ACC

November 11, 2004 7 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 BM BN BO BP BQ BR BS BT

November 11, 2004 8 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 A B C D E F G H I J K L Baseline Financial Data

Survey ID Weight Parent Sector Tax Rate Base ATCF Adjustment Base Avg

Revenue Base Assets Base Interest Base Unlevered ATCF Base

Liquidation Value Base

Tax_Ben 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104

November 11, 2004 9 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 M N O P Q R S T U V W Total Compliance Costs (unweighted, pre-tax, 2008$) POST-TAX

Base EBITDA Base EBIT Capital Costs: 10-year life Capital Costs:

20-year life Capital Costs:

25-year life Capital Costs:

30-year life Total Capital

Costs Costs on an Annual

Basis (excl. Cap.) Annualized

Compliance Costs Annualized Compliance Costs Revenue

Change 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104

November 11, 2004 10 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 X Y Z AA AB AC AD AE AF AG AH AI AJ AK

Changes in Expenses Test of Net Present Value (NPV) Test of Severe Impacts Test of Moderate Impacts

Interest Depr Taxes (incl. Interest tax effect) Taxes (for

ATCF calculation)After-Tax Cash

Flow (ATCF) NPV (including

capital charge)Baseline

Pass? NPV

positive (incl. 0)Either No

Rev. or + NPV Incr? Wgtd

Incr?Base Moderate

Impact Pass EBITDA EBIT 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104

November 11, 2004 11 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AL AM AN AO AP AQ AR AS AT AU AV AW AX Test of Moderate Impacts Cost-to-Revenue After-Tax ACC as % of Firm Revenue

EBIT/ Total Assets EBITDA /

Interest Expense Incr? Post Compliance Revenue ACC as %

of PCR Sector &

Costs Sector &

Sever Impacts Sector &

Moderate Impacts CTR <1 CTR 1-3 CTR >3 Firm Revenue 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104

November 11, 2004 12 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL After-Tax ACC as % of Firm Revenue After-Tax Annual Cost Tax Rate

Using Weighted ACC Using

Unweighted ACC Using firm revenue,

facility revenue, or no revenue in calculation? explicit tax calc simple tax

rate adjustment percent

differenceSurvey ID -

Abt Explicit

Tax Simple Tax

Rate Tax Rate Weighted

After-tax ACC 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104

November 11, 2004 13 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 BM BN BO BP BQ BR BS BT

54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104

November 11, 2004 14 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 A B C D E F G H I J K L Baseline Financial Data

Survey ID Weight Parent Sector Tax Rate Base ATCF Adjustment Base Avg

Revenue Base Assets Base Interest Base Unlevered ATCF Base

Liquidation Value Base

Tax_Ben 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155

November 11, 2004 15 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 M N O P Q R S T U V W Total Compliance Costs (unweighted, pre-tax, 2008$) POST-TAX

Base EBITDA Base EBIT Capital Costs: 10-year life Capital Costs:

20-year life Capital Costs:

25-year life Capital Costs:

30-year life Total Capital

Costs Costs on an Annual

Basis (excl. Cap.) Annualized

Compliance Costs Annualized Compliance Costs Revenue

Change 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155

November 11, 2004 16 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 X Y Z AA AB AC AD AE AF AG AH AI AJ AK

Changes in Expenses Test of Net Present Value (NPV) Test of Severe Impacts Test of Moderate Impacts

Interest Depr Taxes (incl. Interest tax effect) Taxes (for

ATCF calculation)After-Tax Cash

Flow (ATCF) NPV (including

capital charge)Baseline

Pass? NPV

positive (incl. 0)Either No

Rev. or + NPV Incr? Wgtd

Incr?Base Moderate

Impact Pass EBITDA EBIT 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155

November 11, 2004 17 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AL AM AN AO AP AQ AR AS AT AU AV AW AX Test of Moderate Impacts Cost-to-Revenue After-Tax ACC as % of Firm Revenue

EBIT/ Total Assets EBITDA /

Interest Expense Incr? Post Compliance Revenue ACC as %

of PCR Sector &

Costs Sector &

Sever Impacts Sector &

Moderate Impacts CTR <1 CTR 1-3 CTR >3 Firm Revenue 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155

November 11, 2004 18 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL After-Tax ACC as % of Firm Revenue After-Tax Annual Cost Tax Rate

Using Weighted ACC Using

Unweighted ACC Using firm revenue,

facility revenue, or no revenue in calculation? explicit tax calc simple tax

rate adjustment percent

differenceSurvey ID -

Abt Explicit

Tax Simple Tax

Rate Tax Rate Weighted

After-tax ACC 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155

November 11, 2004 19 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 BM BN BO BP BQ BR BS BT

105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 1.49

November 11, 2004 20 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 A B C D E F G H I J K L Baseline Financial Data

Survey ID Weight Parent Sector Tax Rate Base ATCF Adjustment Base Avg

Revenue Base Assets Base Interest Base Unlevered ATCF Base

Liquidation Value Base

Tax_Ben 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206

November 11, 2004 21 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 M N O P Q R S T U V W Total Compliance Costs (unweighted, pre-tax, 2008$) POST-TAX

Base EBITDA Base EBIT Capital Costs: 10-year life Capital Costs:

20-year life Capital Costs:

25-year life Capital Costs:

30-year life Total Capital

Costs Costs on an Annual

Basis (excl. Cap.) Annualized

Compliance Costs Annualized Compliance Costs Revenue

Change 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206

November 11, 2004 22 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 X Y Z AA AB AC AD AE AF AG AH AI AJ AK

Changes in Expenses Test of Net Present Value (NPV) Test of Severe Impacts Test of Moderate Impacts

Interest Depr Taxes (incl. Interest tax effect) Taxes (for

ATCF calculation)After-Tax Cash

Flow (ATCF) NPV (including

capital charge)Baseline

Pass? NPV

positive (incl. 0)Either No

Rev. or + NPV Incr? Wgtd

Incr?Base Moderate

Impact Pass EBITDA EBIT 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206

November 11, 2004 23 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AL AM AN AO AP AQ AR AS AT AU AV AW AX Test of Moderate Impacts Cost-to-Revenue After-Tax ACC as % of Firm Revenue

EBIT/ Total Assets EBITDA /

Interest Expense Incr? Post Compliance Revenue ACC as %

of PCR Sector &

Costs Sector &

Sever Impacts Sector &

Moderate Impacts CTR <1 CTR 1-3 CTR >3 Firm Revenue 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206

November 11, 2004 24 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL After-Tax ACC as % of Firm Revenue After-Tax Annual Cost Tax Rate

Using Weighted ACC Using

Unweighted ACC Using firm revenue,

facility revenue, or no revenue in calculation? explicit tax calc simple tax

rate adjustment percent

differenceSurvey ID -

Abt Explicit

Tax Simple Tax

Rate Tax Rate Weighted

After-tax ACC 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206

November 11, 2004 25 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 BM BN BO BP BQ BR BS BT

156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206

November 11, 2004 26 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 A B C D E F G H I J K L Baseline Financial Data

Survey ID Weight Parent Sector Tax Rate Base ATCF Adjustment Base Avg

Revenue Base Assets Base Interest Base Unlevered ATCF Base

Liquidation Value Base

Tax_Ben 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241

November 11, 2004 27 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 M N O P Q R S T U V W Total Compliance Costs (unweighted, pre-tax, 2008$) POST-TAX

Base EBITDA Base EBIT Capital Costs: 10-year life Capital Costs:

20-year life Capital Costs:

25-year life Capital Costs:

30-year life Total Capital

Costs Costs on an Annual

Basis (excl. Cap.) Annualized

Compliance Costs Annualized Compliance Costs Revenue

Change 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241

November 11, 2004 28 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 X Y Z AA AB AC AD AE AF AG AH AI AJ AK

Changes in Expenses Test of Net Present Value (NPV) Test of Severe Impacts Test of Moderate Impacts

Interest Depr Taxes (incl. Interest tax effect) Taxes (for

ATCF calculation)After-Tax Cash

Flow (ATCF) NPV (including

capital charge)Baseline

Pass? NPV

positive (incl. 0)Either No

Rev. or + NPV Incr? Wgtd

Incr?Base Moderate

Impact Pass EBITDA EBIT 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241

November 11, 2004 29 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AL AM AN AO AP AQ AR AS AT AU AV AW AX Test of Moderate Impacts Cost-to-Revenue After-Tax ACC as % of Firm Revenue

EBIT/ Total Assets EBITDA /

Interest Expense Incr? Post Compliance Revenue ACC as %

of PCR Sector &

Costs Sector &

Sever Impacts Sector &

Moderate Impacts CTR <1 CTR 1-3 CTR >3 Firm Revenue 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241

November 11, 2004 30 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 AY AZ BA BB BC BD BE BF BG BH BI BJ BK BL After-Tax ACC as % of Firm Revenue After-Tax Annual Cost Tax Rate

Using Weighted ACC Using

Unweighted ACC Using firm revenue,

facility revenue, or no revenue in calculation? explicit tax calc simple tax

rate adjustment percent

differenceSurvey ID -

Abt Explicit

Tax Simple Tax

Rate Tax Rate Weighted

After-tax ACC 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241

November 11, 2004 31 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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6 BM BN BO BP BQ BR BS BT

207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241

November 11, 2004 32 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-ComplianceRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4 5 6 7

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 A B C D E F G H I J K L M

1 2 3 4 5 6 7 8 9 10 11 12 13



### Baseline Financial Data

All dollar data are in 2009 dollars. Refering Sheet Index: 2 3 7 8 16 9 3 4 10 5 6 11 Survey Financial Data

Survey ID Weight In Scope? (excluding 0

econ weight) NAICS Sector Tax Rate ATCF Adjustment Factor Avg Revenue Total Cost Assets Interest Taxes Depreciation

November 11, 2004 33 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4 5 6 7

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 N O P Q R U V W X Y Z AA AB AC

14 15 16 17 18 21 22 23 24 25 26 27 28 29

27 Calculated Financial Metrics NPV & Severe Impacts Tests Test of Moderate Impacts Weighted

Tax Before Interest Expense EBITDA EBIT Baseline Capital Expenditures Unlevered

ATCF NPV Severe Impacts Test (1=pass, 0=fail) EBIT/

Total Assets EBITDA /

Interest Expense Mod

Impact Pass? Mod

Impact Fail Baseline

Revenues EBIT > 0 EBITDA > 0

November 11, 2004 34 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4 5 6 7

8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 AD AE AF AG AH AI AJ

30 31 32 33 34 35 36

Baseline Status of Regulated Facilities Normalized to Revenues Unweighted Weighted

DEPR CAPEX Severe Impacts Moderate

Impacts In Scope Severe Impacts Moderate

Impacts

November 11, 2004 35 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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8 A B C D E F G H I J K L M Survey Financial Data

Survey ID Weight In Scope? (excluding 0

econ weight) NAICS Sector Tax Rate ATCF Adjustment Factor Avg Revenue Total Cost Assets Interest Taxes Depreciation 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99

November 11, 2004 36 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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8 N O P Q R U V W X Y Z AA AB AC Calculated Financial Metrics NPV & Severe Impacts Tests Test of Moderate Impacts Weighted

Tax Before Interest Expense EBITDA EBIT Baseline Capital Expenditures Unlevered

ATCF NPV Severe Impacts Test (1=pass, 0=fail) EBIT/

Total Assets EBITDA /

Interest Expense Mod

Impact Pass? Mod

Impact Fail Baseline

Revenues EBIT > 0 EBITDA > 0 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99

November 11, 2004 37 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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8 AD AE AF AG AH AI AJ Normalized to Revenues Unweighted Weighted

DEPR CAPEX Severe Impacts Moderate

Impacts In Scope Severe Impacts Moderate

Impacts 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99

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8 A B C D E F G H I J K L M Survey Financial Data

Survey ID Weight In Scope? (excluding 0

econ weight) NAICS Sector Tax Rate ATCF Adjustment Factor Avg Revenue Total Cost Assets Interest Taxes Depreciation 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148

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7

8 N O P Q R U V W X Y Z AA AB AC Calculated Financial Metrics NPV & Severe Impacts Tests Test of Moderate Impacts Weighted

Tax Before Interest Expense EBITDA EBIT Baseline Capital Expenditures Unlevered

ATCF NPV Severe Impacts Test (1=pass, 0=fail) EBIT/

Total Assets EBITDA /

Interest Expense Mod

Impact Pass? Mod

Impact Fail Baseline

Revenues EBIT > 0 EBITDA > 0 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148

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8 AD AE AF AG AH AI AJ Normalized to Revenues Unweighted Weighted

DEPR CAPEX Severe Impacts Moderate

Impacts In Scope Severe Impacts Moderate

Impacts 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148

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8 A B C D E F G H I J K L M Survey Financial Data

Survey ID Weight In Scope? (excluding 0

econ weight) NAICS Sector Tax Rate ATCF Adjustment Factor Avg Revenue Total Cost Assets Interest Taxes Depreciation 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197

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7

8 N O P Q R U V W X Y Z AA AB AC Calculated Financial Metrics NPV & Severe Impacts Tests Test of Moderate Impacts Weighted

Tax Before Interest Expense EBITDA EBIT Baseline Capital Expenditures Unlevered

ATCF NPV Severe Impacts Test (1=pass, 0=fail) EBIT/

Total Assets EBITDA /

Interest Expense Mod

Impact Pass? Mod

Impact Fail Baseline

Revenues EBIT > 0 EBITDA > 0 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197

November 11, 2004 43 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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8 AD AE AF AG AH AI AJ Normalized to Revenues Unweighted Weighted

DEPR CAPEX Severe Impacts Moderate

Impacts In Scope Severe Impacts Moderate

Impacts 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197

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8 A B C D E F G H I J K L M Survey Financial Data

Survey ID Weight In Scope? (excluding 0

econ weight) NAICS Sector Tax Rate ATCF Adjustment Factor Avg Revenue Total Cost Assets Interest Taxes Depreciation 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243

November 11, 2004 45 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

7

8 N O P Q R U V W X Y Z AA AB AC Calculated Financial Metrics NPV & Severe Impacts Tests Test of Moderate Impacts Weighted

Tax Before Interest Expense EBITDA EBIT Baseline Capital Expenditures Unlevered

ATCF NPV Severe Impacts Test (1=pass, 0=fail) EBIT/

Total Assets EBITDA /

Interest Expense Mod

Impact Pass? Mod

Impact Fail Baseline

Revenues EBIT > 0 EBITDA > 0 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243

November 11, 2004 46 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - BaselineRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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8 AD AE AF AG AH AI AJ Normalized to Revenues Unweighted Weighted

DEPR CAPEX Severe Impacts Moderate

Impacts In Scope Severe Impacts Moderate

Impacts 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242 243

November 11, 2004 47 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Baseline1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

7 8 6 3 4 5 6 11 10 Survey Financial Data Inputs to Capital Expenditures Estimation

Survey IDNAICS Sector Avg Revenue Costs Interest Taxes Depreciation Operating Expenses Operating

Income Assets ROA CAPT CAPI ATCF Adjustment to 200916 17 18 19 20 21 22 23 24 25 26 27 28 Coefficients from Regression Analysis (developed using SAS at Phase III Final) 21.880 0.526 1.129 0.687 1.078 -0.789 -5.957 1.716

Estimation of Capital Expenditures DEBTCS T CAPPRCCAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCSTCAPPRCCAPUTIL CAPEX (millions)CAPEX-toDEPR1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

7 8 6 3 4 5 6 11 10 Survey Financial Data Inputs to Capital Expenditures Estimation

Survey IDNAICS Sector Avg Revenue Costs Interest Taxes Depreciation Operating Expenses Operating

Income Assets ROA CAPT CAPI ATCF Adjustment to 200916 17 18 19 20 21 22 23 24 25 26 27 28 Coefficients from Regression Analysis (developed using SAS at Phase III Final) 21.880 0.526 1.129 0.687 1.078 -0.789 -5.957 1.716

Estimation of Capital Expenditures DEBTCS T CAPPRCCAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCSTCAPPRCCAPUTIL CAPEX (millions)CAPEX-toDEPR1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

7 8 6 3 4 5 6 11 10 Survey Financial Data Inputs to Capital Expenditures Estimation

Survey IDNAICS Sector Avg Revenue Costs Interest Taxes Depreciation Operating Expenses Operating

Income Assets ROA CAPT CAPI ATCF Adjustment to 200916 17 18 19 20 21 22 23 24 25 26 27 28 Coefficients from Regression Analysis (developed using SAS at Phase III Final) 21.880 0.526 1.129 0.687 1.078 -0.789 -5.957 1.716

Estimation of Capital Expenditures DEBTCS T CAPPRCCAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCSTCAPPRCCAPUTIL CAPEX (millions)CAPEX-toDEPR1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

7 8 6 3 4 5 6 11 10 Survey Financial Data Inputs to Capital Expenditures Estimation

Survey IDNAICS Sector Avg Revenue Costs Interest Taxes Depreciation Operating Expenses Operating

Income Assets ROA CAPT CAPI ATCF Adjustment to 200916 17 18 19 20 21 22 23 24 25 26 27 28 Coefficients from Regression Analysis (developed using SAS at Phase III Final) 21.880 0.526 1.129 0.687 1.078 -0.789 -5.957 1.716

Estimation of Capital Expenditures DEBTCS T CAPPRCCAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCSTCAPPRCCAPUTIL CAPEX (millions)CAPEX-toDEPR1 2 3 4 5 6 7 8 9 10 11 12 13 14 15

7 8 6 3 4 5 6 11 10 Survey Financial Data Inputs to Capital Expenditures Estimation

Survey IDNAICS Sector Avg Revenue Costs Interest Taxes Depreciation Operating Expenses Operating

Income Assets ROA CAPT CAPI ATCF Adjustment to 200916 17 18 19 20 21 22 23 24 25 26 27 28 Coefficients from Regression Analysis (developed using SAS at Phase III Final) 21.880 0.526 1.129 0.687 1.078 -0.789 -5.957 1.716

Estimation of Capital Expenditures DEBTCS T CAPPRCCAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCSTCAPPRCCAPUTIL CAPEX (millions)CAPEX-toDEPR1 2 3 4 5 6 7 8 9 7 8 17 3 9 1 ATCF Adjustment

Survey ID NAICS Sector QFR Sector Compliance Year Adjustment

Factor to 2009 Adjustment Factor

to Compliance Year Adjustment

Factor to 2009 - Downwards Only Final ATCF

Adjustment1 2 3 4 5 6 7 8 9 7 8 17 3 9 1 ATCF Adjustment

Survey ID NAICS Sector QFR Sector Compliance Year Adjustment

Factor to 2009 Adjustment Factor

to Compliance Year Adjustment

Factor to 2009 - Downwards Only Final ATCF

Adjustment1 2 3 4 5 6 7 8 9 7 8 17 3 9 1 ATCF Adjustment

Survey ID NAICS Sector QFR Sector Compliance Year Adjustment

Factor to 2009 Adjustment Factor

to Compliance Year Adjustment

Factor to 2009 - Downwards Only Final ATCF

Adjustment1 2 3 4 5 6 7 8 9 7 8 17 3 9 1 ATCF Adjustment

Survey ID NAICS Sector QFR Sector Compliance Year Adjustment

Factor to 2009 Adjustment Factor

to Compliance Year Adjustment

Factor to 2009 - Downwards Only Final ATCF

Adjustment1 2 3 4 5 6 7 8 9 7 8 17 3 9 1 ATCF Adjustment

Survey ID NAICS Sector QFR Sector Compliance Year Adjustment

Factor to 2009 Adjustment Factor

to Compliance Year Adjustment

Factor to 2009 - Downwards Only Final ATCF

AdjustmentRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4 5 6

7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 A B C D E F G H I J K 

### Compliance Costs Refering File Column Number 4 23 24 25 26 22 27 63

1 2 4 5 6 7 8 9 10 11

All dollar data are in 2008 dollars. One-Time Costs (before discounting or annualization) Non-Annually Recurring Costs, discounted to 2012 and annualized

Survey ID - Abt Survey ID -

Costs Parent IM Capital Costs: 10- year life IM Capital

Costs: 20- year life IM Capital

Costs: 25- year life IM Capital

Costs: 30- year life CCRS

Capital Costs: 30- year life Capital

Costs: 30- year life Total

Capital Costs One-Time Loss

Due to Downtime

November 11, 2004 63 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4 5 6

7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 L M N O P Q R S T

64 65 66 67 68 69 68 90 12 13 14 15 16 17 18 19 20

Non-Annually Recurring Costs, discounted to 2012 and annualizedAnnually Recurring Costs, discounted to 2012

Initial Permitting Costs Pilot Study Repermitting Costs Total O&M

Costs Monitoring

Costs Energy Penalty Total Annualized Pre-Tax Cost (Unweighted) Total

Annualized Pre-Tax Costs (Weighted) Costs on an Annual Basis (excl. Cap.)

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Survey ID - Abt Survey ID -

Costs Parent IM Capital Costs: 10- year life IM Capital

Costs: 20- year life IM Capital

Costs: 25- year life IM Capital

Costs: 30- year life CCRS

Capital Costs: 30- year life Capital

Costs: 30- year life Total

Capital Costs One-Time Loss

Due to Downtime

50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98

November 11, 2004 65 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

7 L M N O P Q R S T

Initial Permitting Costs Pilot Study Repermitting Costs Total O&M

Costs Monitoring

Costs Energy Penalty Total Annualized Pre-Tax Cost (Unweighted) Total

Annualized Pre-Tax Costs (Weighted) Costs on an Annual Basis (excl. Cap.)

50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98

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7 A B C D E F G H I J K

Survey ID - Abt Survey ID -

Costs Parent IM Capital Costs: 10- year life IM Capital

Costs: 20- year life IM Capital

Costs: 25- year life IM Capital

Costs: 30- year life CCRS

Capital Costs: 30- year life Capital

Costs: 30- year life Total

Capital Costs One-Time Loss

Due to Downtime

99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147

November 11, 2004 67 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

7 L M N O P Q R S T

Initial Permitting Costs Pilot Study Repermitting Costs Total O&M

Costs Monitoring

Costs Energy Penalty Total Annualized Pre-Tax Cost (Unweighted) Total

Annualized Pre-Tax Costs (Weighted) Costs on an Annual Basis (excl. Cap.)

99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147

November 11, 2004 68 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

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Survey ID - Abt Survey ID -

Costs Parent IM Capital Costs: 10- year life IM Capital

Costs: 20- year life IM Capital

Costs: 25- year life IM Capital

Costs: 30- year life CCRS

Capital Costs: 30- year life Capital

Costs: 30- year life Total

Capital Costs One-Time Loss

Due to Downtime

148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196

November 11, 2004 69 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

7 L M N O P Q R S T

Initial Permitting Costs Pilot Study Repermitting Costs Total O&M

Costs Monitoring

Costs Energy Penalty Total Annualized Pre-Tax Cost (Unweighted) Total

Annualized Pre-Tax Costs (Weighted) Costs on an Annual Basis (excl. Cap.)

148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196

November 11, 2004 70 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

7 A B C D E F G H I J K

Survey ID - Abt Survey ID -

Costs Parent IM Capital Costs: 10- year life IM Capital

Costs: 20- year life IM Capital

Costs: 25- year life IM Capital

Costs: 30- year life CCRS

Capital Costs: 30- year life Capital

Costs: 30- year life Total

Capital Costs One-Time Loss

Due to Downtime

197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242

November 11, 2004 71 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

7 L M N O P Q R S T

Initial Permitting Costs Pilot Study Repermitting Costs Total O&M

Costs Monitoring

Costs Energy Penalty Total Annualized Pre-Tax Cost (Unweighted) Total

Annualized Pre-Tax Costs (Weighted) Costs on an Annual Basis (excl. Cap.)

197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238 239 240 241 242

November 11, 2004 72 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCostsRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4

5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 A B C D E F G H I J K 

### Raw Survey

Data

1 2 3 4 5 6 7 8 9 10 11 5 6 7 8 9 10 11 12 13 Retrieves adjusted questionnaire response data for each facility. Data are in 2009 dollars.

Survey ID Average Revenue Total Costs Interest Taxes Net LV Interest Rate, Site Total Debt Total Assets Depreciation Expense REV_AVG COST_TOT COST_INT COST_TAX LV_NET INT DEBT ASSETS DEPR

November 11, 2004 73 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3 4

5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 L M N

12 13 14 14 15 16

Firm Revenue Current Liabilities Non-Current Liabilities FIRM_REV CURR_LIA NON_LIA

November 11, 2004 74 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 A B C D E F G H I J K

Survey ID Average Revenue Total Costs Interest Taxes Net LV Interest Rate, Site Total Debt Total Assets Depreciation Expense REV_AVG COST_TOT COST_INT COST_TAX LV_NET INT DEBT ASSETS DEPR

62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120

November 11, 2004 75 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 L M N

Firm Revenue Current Liabilities Non-Current Liabilities FIRM_REV CURR_LIA NON_LIA

62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120

November 11, 2004 76 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 A B C D E F G H I J K

Survey ID Average Revenue Total Costs Interest Taxes Net LV Interest Rate, Site Total Debt Total Assets Depreciation Expense REV_AVG COST_TOT COST_INT COST_TAX LV_NET INT DEBT ASSETS DEPR

121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179

November 11, 2004 77 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 L M N

Firm Revenue Current Liabilities Non-Current Liabilities FIRM_REV CURR_LIA NON_LIA

121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178 179

November 11, 2004 78 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 A B C D E F G H I J K

Survey ID Average Revenue Total Costs Interest Taxes Net LV Interest Rate, Site Total Debt Total Assets Depreciation Expense REV_AVG COST_TOT COST_INT COST_TAX LV_NET INT DEBT ASSETS DEPR

180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238

November 11, 2004 79 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 L M N

Firm Revenue Current Liabilities Non-Current Liabilities FIRM_REV CURR_LIA NON_LIA

180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237 238

November 11, 2004 80 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 A B C D E F G H I J K

Survey ID Average Revenue Total Costs Interest Taxes Net LV Interest Rate, Site Total Debt Total Assets Depreciation Expense REV_AVG COST_TOT COST_INT COST_TAX LV_NET INT DEBT ASSETS DEPR

239 240 241

November 11, 2004 81 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

5 6 7 L M N

Firm Revenue Current Liabilities Non-Current Liabilities FIRM_REV CURR_LIA NON_LIA

239 240 241

November 11, 2004 82 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - SurveyDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 A B C D E F G H I J K L M 

### Facility Characteristics

6 9

1 2 3 4 5 6 7 8 9 10 11 12

Survey ID (Abt) Survey ID

(Westat) Sample

Weight Regulated

? Final Parent Small SIC Code NAICS Code Sector Waterbody Type CWS Type StateRegion

November 11, 2004 83 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

1 2 3

4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 N O P Q R S T U V W

8 13 14 15 16 17 18 19 20 21 22

FWS Region (Inland Only) Design Intake

Capacity - Facility Level (MGD) Daily Average

Flow- Facility Level (MGD) Tax Rate Compliance Year Baseline

Closure Parent (Excluding

Baseline Closures & No Industry

(Excluding Baseline ClosuresSize (Excluding

Basline Closures & No Data) Industry & Size

November 11, 2004 84 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

4 5 A B C D E F G H I J K L M

Survey ID (Abt) Survey ID

(Westat) Sample

Weight Regulated

? Final Parent Small SIC Code NAICS Code Sector Waterbody Type CWS Type StateRegion

61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119

November 11, 2004 85 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

4 5 N O P Q R S T U V W

FWS Region (Inland Only) Design Intake

Capacity - Facility Level (MGD) Daily Average

Flow- Facility Level (MGD) Tax Rate Compliance Year Baseline

Closure Parent (Excluding

Baseline Closures & No Industry

(Excluding Baseline ClosuresSize (Excluding

Basline Closures & No Data) Industry & Size

61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119

November 11, 2004 86 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

4 5 A B C D E F G H I J K L M

Survey ID (Abt) Survey ID

(Westat) Sample

Weight Regulated

? Final Parent Small SIC Code NAICS Code Sector Waterbody Type CWS Type StateRegion

120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178

November 11, 2004 87 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

4 5 N O P Q R S T U V W

FWS Region (Inland Only) Design Intake

Capacity - Facility Level (MGD) Daily Average

Flow- Facility Level (MGD) Tax Rate Compliance Year Baseline

Closure Parent (Excluding

Baseline Closures & No Industry

(Excluding Baseline ClosuresSize (Excluding

Basline Closures & No Data) Industry & Size

120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151 152 153 154 155 156 157 158 159 160 161 162 163 164 165 166 167 168 169 170 171 172 173 174 175 176 177 178

November 11, 2004 88 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

4 5 A B C D E F G H I J K L M

Survey ID (Abt) Survey ID

(Westat) Sample

Weight Regulated

? Final Parent Small SIC Code NAICS Code Sector Waterbody Type CWS Type StateRegion

179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237

November 11, 2004 89 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

4 5 N O P Q R S T U V W

FWS Region (Inland Only) Design Intake

Capacity - Facility Level (MGD) Daily Average

Flow- Facility Level (MGD) Tax Rate Compliance Year Baseline

Closure Parent (Excluding

Baseline Closures & No Industry

(Excluding Baseline ClosuresSize (Excluding

Basline Closures & No Data) Industry & Size

179 180 181 182 183 184 185 186 187 188 189 190 191 192 193 194 195 196 197 198 199 200 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 216 217 218 219 220 221 222 223 224 225 226 227 228 229 230 231 232 233 234 235 236 237

November 11, 2004 90 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacDataRecord for the Proposed Section 316(b) Rule for Phase III Facilities

4 5 A B C D E F G H I J K L M

Survey ID (Abt) Survey ID

(Westat) Sample

Weight Regulated

? Final Parent Small SIC Code NAICS Code Sector Waterbody Type CWS Type StateRegion

238 239 240

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4 5 N O P Q R S T U V W

FWS Region (Inland Only) Design Intake

Capacity - Facility Level (MGD) Daily Average

Flow- Facility Level (MGD) Tax Rate Compliance Year Baseline

Closure Parent (Excluding

Baseline Closures & No Industry

(Excluding Baseline ClosuresSize (Excluding

Basline Closures & No Data) Industry & Size

238 239 240

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1 2 3

4 5 6 7

8 9 10 11 12

13 14 15 16 17 18 19 20 21 22 23 24 25

26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 A B C D E F G H I J 

## Constants and Other Numeric Values

RATE_D 7%Discount rate for private sector impact cost amortization PERIOD 30

AMORT_D 0.081Amortization factor, 30 years DEBTCST 7.2Average Yield to Maturity on Selected Long-Term Bonds, average of 1999-2008 - debtcst.xls CAP_PRC 144.6PPI for Capital Equipment, average of 1999-2008 - PPI of Capital Goods.xls INT_PAY 0.046 0.051 0.054 0.057

2 3 4 15 18 Moderate Impacts Other Industries

Sector EBIT / Total Assets (PTRA) EBITDA /

Interest (ICR) Capacity

Utilization NAICS 4NAICS 6 Cap Util Paper 0.8% 1.9 88.64 1119 111991 100.00 Chemicals 1.5% 2.0 75.78 2122 21221 101.65 Petroleum 2.8% 2.7 103.78 2123 2123 98.44 Steel 1.1% 1.7 79.64 3133 3133 132.63 Aluminum 0.8% 1.8 81.91 3211 3211 101.98 Food 1.3% 2.4 78.77 3314 331419 91.00 Other 0.5% 1.5 3322 3322 110.95 3329 3329 90.08 3364 3364 83.58 3391 3391 89.16

Adjusting to ATCF Trend 

### Case 1 Case 2 Case 1* Adjust to Adjust to Long-Term Trend by Compliance Year Adjust only 2009 2015 2020 2025 downwards Industry Industry Abbrv. 

### 3 4 5 6 7 8 9 Iron and Steel ironsteel 0.7539 0.7539 Industrial Chemicals chem 0.8501 0.8501 Aluminum nonfermet 0.9044 0.9044 Petroleum Refining petrol 1.2304 1.0000 Pharmaceuticals pharma 1.2004 1.0000 Plastics and Synthetic Fiberschem 0.8501 0.8501 Pulp & Paper Mills paper 0.8737 0.8737 Food Processing foodbev 1.0355 1.0000 Beverages foodbev 1.0355 1.0000 Pesticides & Fertilizers otherchem 0.7420 0.7420 Other 1.0000 1.0000

QFR Sector Identification Equivalent annual interest payment for use in annualized interest payment and interest tax effect calculations - Annualized Interest Calculation.xls Number of years over which facility cash flow is analyzed in present value and annualization calculations, for determining baseline and post-compliance business value

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49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 A B C D E F G H I J 4-digit NAICS QFR Sector

1119 Other 2122 Other 2123 Other 3112 Food Processing 3113 Food Processing 3121 Beverages 3133 Other 3211 Other 3221 Pulp & Paper Mills 3222 Pulp & Paper Mills 3241 Petroleum Refining 3251 Industrial Chemicals 3252 Plastics and Synthetic Fibers 3253 Pesticides & Fertilizers 3254 Pharmaceuticals 3256 Industrial Chemicals 3259 Industrial Chemicals 3311 Iron and Steel 3312 Iron and Steel 3313 Aluminum 3314 Aluminum 3322 Other 3329 Other 3364 Other 3391 Other

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1 2 3 4 5 6 7 8 9 10

11 12 13 14

15

16 17

18 A B C 

### Glossary

Field Name Long Name Derivation Ann_Cost Annualized compliance cost, total ATCF After-Tax Cash Flow Revenue - Costs + Depreciation ATCF_e After-Tax Cash Flow for Equity ATCF + Interest DAR Debt-Asset Ratio Total Debt / Total Assets DEPR Depreciation Expense EBIT Earnings Before Interest and TaxesRevenue - Costs + Int + Tax ICR Interest Coverage Ratio Incr? Incremental failure? Pass baseline, fail post-compliance. Note: 1 = Fail LV Liquidation Value Assume already PV over 3 years PTRA Pre-Tax Return on Assets EBIT / Total Assets NPV Net Present Value RWACC Real Weighted Average Cost of

Capital Avg of debt interest rate and equity rate, less inflation. To be completed. Soc_Cost Annualized compliance cost, using

OMB social opportunity cost Tax_Ben Tax Benefit from Liquidation (LV-Total Assets) x Tax Rate WACC Weighted Average Cost of Capital Avg of debt interest rate and equity rate. To be completed.

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