E - RateBase

Appendix E

Summary of Adopted Adjustments to Rate Base

Pacific Bell Intrastate Regulated Operations

Phase 2A

Adopted Adjustments to Rate Base

1997

1998

1999

Total

Reference

Phase 2A

Accumulated Deferred Income Tax

$0

$43,446,454

$132,371,666

$175,818,120

See footnotes 1, 2, and 3 below.

(Note 1)

(Note 2)

(Note 3)

Total Phase 2A

$0

$43,446,454

$132,371,666

$175,818,120

Note 1: All of the Phase 2A adjustment to accumulated deferred income tax relates to the CHCF-B. The source of the information is Overland Exhibit Phase 2A: 404, Volume 2, Attachment 9-10.

Note 2: 43,446,454 = ((110,252,000 - 0)/2))*0.78813

Note 3: 132,371,666 = ((222,880,000 - 110,252,000)/2))*0.79471


Appendix E

Summary of Adopted Adjustments to Rate Base
Pacific Bell Intrastate Regulated Operations
Phase 2A


Adopted Adjustments to Rate Base	1997	1998	1999	Total	Reference

Phase 2A

Accumulated Deferred Income Tax	$0	$43,446,454	$132,371,666	$175,818,120	See footnotes 1, 2, and 3 below.
(Note 1)		(Note 2)	(Note 3)
Total Phase 2A	$0	$43,446,454	$132,371,666	$175,818,120

Note 1: All of the Phase 2A adjustment to accumulated deferred income tax relates to the CHCF-B. The source of the information is Overland Exhibit Phase 2A: 404, Volume 2, Attachment 9-10.


Note 2: 43,446,454 = ((110,252,000 - 0)/2))*0.78813
Note 2: 43,446,454 = ((110,252,000 - 0)/2))*0.78813

Note 3: 132,371,666 = ((222,880,000 - 110,252,000)/2))*0.79471