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

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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 Impacts

Moderate 

Impacts

Assigned 

Capital Costs Severe Impacts

Moderate 

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

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

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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-Compliance
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M N O P Q R S T U V W

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-Compliance
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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

22 0 = 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-Compliance
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AL AM AN AO AP AQ AR AS AT AU AV AW AX

38 39 40 41 42

1 = pass

0 = fail

st 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-Compliance
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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 

difference

Survey 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-Compliance
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November 11, 2004 8 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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

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November 11, 2004 9 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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

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November 11, 2004 10 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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

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November 11, 2004 11 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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AL AM AN AO AP AQ AR AS AT AU AV AW AX

st 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

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November 11, 2004 12 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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 

difference

Survey ID - 

Abt

Explicit 

Tax

Simple Tax 

Rate Tax Rate

Weighted 

After-tax ACC

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November 11, 2004 13 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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November 11, 2004 14 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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

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November 11, 2004 15 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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

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November 11, 2004 16 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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

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November 11, 2004 17 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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AL AM AN AO AP AQ AR AS AT AU AV AW AX

st 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

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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 

difference

Survey ID - 

Abt

Explicit 

Tax

Simple Tax 

Rate Tax Rate

Weighted 

After-tax ACC

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November 11, 2004 19 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Post-Compliance
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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

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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

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

5

6

AL AM AN AO AP AQ AR AS AT AU AV AW AX

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

5

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 

difference

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

5

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

5

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

5

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

5

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

5

6

AL AM AN AO AP AQ AR AS AT AU AV AW AX

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

5

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 

difference

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

5

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

7

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 - Baseline
Record 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

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

7

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

November 11, 2004 38 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Baseline
Record for the Proposed Section 316(b) Rule for Phase III Facilities

7

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

November 11, 2004 39 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Baseline
Record 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

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

November 11, 2004 40 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Baseline
Record for the Proposed Section 316(b) Rule for Phase III Facilities

7

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

November 11, 2004 41 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Baseline
Record for the Proposed Section 316(b) Rule for Phase III Facilities

7

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

November 11, 2004 42 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Baseline
Record 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

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

7

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

November 11, 2004 44 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - Baseline
Record for the Proposed Section 316(b) Rule for Phase III Facilities

7

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

7

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 - Baseline
1 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 ID NAICS Sector Avg Revenue Costs Interest Taxes Depreciation

Operating 

Expenses

Operating 

Income Assets ROA CAPT CAPI

ATCF 

Adjustment 

to 2009
16 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 CAPPRC CAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCST CAPPRC CAPUTIL

CAPEX 

(millions)

CAPEX-toDEPR
1 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 ID NAICS Sector Avg Revenue Costs Interest Taxes Depreciation

Operating 

Expenses

Operating 

Income Assets ROA CAPT CAPI

ATCF 

Adjustment 

to 2009
16 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 CAPPRC CAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCST CAPPRC CAPUTIL

CAPEX 

(millions)

CAPEX-toDEPR
1 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 ID NAICS Sector Avg Revenue Costs Interest Taxes Depreciation

Operating 

Expenses

Operating 

Income Assets ROA CAPT CAPI

ATCF 

Adjustment 

to 2009
16 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 CAPPRC CAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCST CAPPRC CAPUTIL

CAPEX 

(millions)

CAPEX-toDEPR
1 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 ID NAICS Sector Avg Revenue Costs Interest Taxes Depreciation

Operating 

Expenses

Operating 

Income Assets ROA CAPT CAPI

ATCF 

Adjustment 

to 2009
16 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 CAPPRC CAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCST CAPPRC CAPUTIL

CAPEX 

(millions)

CAPEX-toDEPR
1 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 ID NAICS Sector Avg Revenue Costs Interest Taxes Depreciation

Operating 

Expenses

Operating 

Income Assets ROA CAPT CAPI

ATCF 

Adjustment 

to 2009
16 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 CAPPRC CAPUTIL CAPEX ROA REVENUE CAPT CAPI DEBTCST CAPPRC CAPUTIL

CAPEX 

(millions)

CAPEX-toDEPR
1 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 

Adjustment
1 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 

Adjustment
1 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 

Adjustment
1 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 

Adjustment
1 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 

Adjustment
Record 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, discou

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 - FacCosts
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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

on-Annually Recurring Costs, discounted to 2012 and annualized Annually 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.)

November 11, 2004 64 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCosts
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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

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 - FacCosts
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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

November 11, 2004 66 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacCosts
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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 - FacCosts
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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 - FacCosts
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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

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 - FacCosts
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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 - FacCosts
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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 - FacCosts
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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 - FacCosts
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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 - SurveyData
Record 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 - SurveyData
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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 - SurveyData
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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 - SurveyData
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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 - SurveyData
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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 - SurveyData
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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 - SurveyData
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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 - SurveyData
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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 - SurveyData
Record 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 - SurveyData
Record 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 State Region

November 11, 2004 83 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacData
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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 Closures 

Size (Excluding 

Basline Closures 

& No Data) Industry & Size

November 11, 2004 84 of 95 EPA-HQ-OW-2008-0667-DRAFT-1545.xls - FacData
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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 State Region

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 - FacData
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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 Closures 

Size (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

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118

119

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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 State Region

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

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170

171

172

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178

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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 Closures 

Size (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

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Survey ID 

(Abt)

Survey ID 

(Westat)

Sample 

Weight

Regulated

? Final Parent Small SIC Code

NAICS 

Code Sector Waterbody Type CWS Type State Region

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

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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 Closures 

Size (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

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227

228

229

230

231

232

233

234

235

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237

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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 State Region

238

239

240

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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 Closures 

Size (Excluding 

Basline Closures 

& No Data) Industry & Size

238

239

240

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4

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21

22

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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 0.081 Amortization factor, 30 years

DEBTCST 7.2 Average Yield to Maturity on Selected Long-Term Bonds, average of 1999-2008 - debtcst.xls

CAP_PRC 144.6 PPI 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 4 NAICS 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 Fibers chem 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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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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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 Taxes Revenue - 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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