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KPSC Case No. 2017-00179 AG's Review of Deloitte Audit Workpapers

Dated: September 18, 2017 Item No. AG-D-WP-7

Attachment 2 Page 1 of 3

Sale of Calculation of Gain/Loss on Sale

W0027544 - Sale of Carrs Site: 8500 - 739+/- Acres to Triple D Famu

Work Order#

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$0.00 $1,102,454.98 o.oo 2,216,811.50 I 0.00 112,496.161

•• Credit amount Is Loss -Credit to work order use 971 CC and Debit to 4212000 use CC 09( ** Debit amount Is Gain- Debit to work order use 971 CC and Credit to 4211000 use CC 09(

It the GL account on the work order Is 1 05000X - Plant Held for Future Use - Use the accounts below

•• Credit amount Is Loss -Credit to work order use 971 CC and Debit to 4117000 use CC 09( •• Debit amount Is Gain - Debit to work order use 971 CC and Credit to 4116000 use cc 09(

Calculation on Sale with structures - only calculate the gain/loss on land (structure has depreciated) **If 121 or 124 property check with Manager before calculating, may have a bam, lease, or other scenario **to consider before calculating gain/loss

=input cell

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Example - 150 W000597 402 Hancock.xls

Price per Acre Acres Sold Original Cost 16064 $ 1,491.82 739.000 $ 1,102,454.98

Cost Per Acre per Cindy Buckbee - Land Management

H:\INTERNAL\PropRec\GAINLOSSLAND\Land Sales\117-W0026378-Carrs Site 8500 739 acres.xls 1/5/2017 03:01 PM

KPSC Case No. 2017-00179 AG's Review of Deloitte Audit Workpapers

Dated: September 18, 2017 Item No. AG-D-WP-7

Attachment 2 Page 2 of 3

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KPSC Case No. 2017-00179 AG's Review of Deloitte Audit Workpapers

Dated: September 18, 2017 Item No. AG-D-WP-7

Attachment 2 Page 3 of 3