Appendix — Securities & Exchange Commission v. New England Electric System
Supreme Court brief1966
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Text
INDEX
Votume III
Page
Respondents’ Exhibit:
No. 3 1297
No. 50 = 1299
No. 51 1301
No. 52 e 1303
No. 53 1305
No. 54 1307
No. 55 1308
No. 56 1309
No. 57 1310
No. 59 1311
No. 60 1313
No. 62 re 1315
No. 63 1316
No. 64 3 1317
No. 65 : 1318
No. 66 a 1337
No. 67 . 1338
No. 68 a 1339
No. 69 1340
No. 70 we 1341
No. 71 1342
No. 73 iy 1343
No. 82 1345
No. 83 i: 1347
No. 84 1349
No. 85 : 1350
No. 86 1351
il
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
No.
Division Exhibit:
No.
No.
No.
No.
No.
No.
104
104A
105
106
107
108
109
110
111
112
113
113A
114
116
117
118
119
1
2
3A
3B
3C
3D
Index
Page
1367
1369
1371
1372
1373
1377
1379
1393
_ 1395
1397
1397
_ 1405
1408
1411
- 1423
1426
1431
1432
1436
1437
1438
1439
1443
1444
1445
1446
_ 1447
_ 1449
ADDITION TO VOLUME III
Original Print
Proceedings in the United States Court of Appeals for the
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. Order allowing certiorari...............----------------- 1479 1472
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RESPONDENTS’ EXHIBIT NO. 50
SUBSIDIARIES OF
NEW ENGLAND ELECTRIC SYSTEM
AT APRIL 1, 1960
Common Stock
Straicut KLectric Companies Ow NERSHIP
Attleboro Electric Company 100.00%
Granite State Electric Company 100.00
Lynn Electric Company 93.76
Merrimack-Essex Electric Company 100.00
The Mystie Power Company 100.00
The Narragansett Electric Company 100.00
New England Power Company (a) 100.00
Northampton Electrie Lighting Company 100.00
Northern Berkshire Electric Company 100.00
Quincy Electric Company 100.00
Southern Berkshire Power &
Electric Company 100.00
Suburban Electric Company 100.00
Weymouth Light and Power Company —_ 100.00
Worcester County Electric Company 100.00
Straicgnt Gas CoMpPaNIEs
Central Massachusetts Gas Company 100.00
Lawrence Gas Company 90.43
Lynn Gas Company 93.76
Mystic Valley Gas Company 99.41
North Shore Gas Company 97.52
Northampton Gas Light Company 100.00
Norwood Gas Company 99.38
Wachusett Gas Company 100.00
1300
Service CoMPaNy
New England Power Service Company 100.00
(a) New England Power Company owns 30% of
the common stock of Yankee Atomic Electric
Company.
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ELECTRIC AND GAS SERVICE AREAS IN MASSACHUSETTS
NEW ENGLAND ELECTRIC SYSTEM SUBSIDIARIES
NANTUCKET
SOUND
GMI) scavice AREAS OF GAS COMPANY SUBSIDIARIES
[iii] SERVICE AREAS OF RETAIL ELECTRIC COMPANY SUBSIDIARIES
COMBINED GAS AND ELECTRIC SERVICE AREAS
MARCH, 1960
Scare OF mies
ae NO. 53
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a RESPONDENTS’ EXHIBIT NO. 54
NEW ENGLAND ELECTRIC SYSTEM
i AND
NEW ENGLAND POWER SERVICE COMPANY
OFFICERS AND DIRECTORS
AT APRIL 1, 1960
i
OFFICERS NBd ENGLAND ELECTRIC SYSTEM NEW ENGLAND POWER SERVICE COMPANY
Chairman of Board Irwin L. Moore * Iewin L. Moore
President William Webster ‘William Webster
Vice President and Treasurer Harry Hanson ) Harry Hanson
Vice President and General Counsel Leeds A. Wheeler ; Leeds A. Wheeler
Vice Presidents John I, Ahern John I, Ahern
Robert F. Krause R. Leigh FitsGerald
Thomas J. Flanagan
Chandler W. Jones
Robert F. Krause
Howard G. Lasselle
Claude D. Lawrence
Elmer H. Lother
Walter P. O'Neil
Gustave A. Schoenbucher
John E. Teagan
Edward F. Ziegler
Assistant Vice Presidents Albert Calvert
John J. Foley
Clifford Hartley
Assistant Treasurers Albert E. Westwood Howard E. Needham
Fritz A. Ohrn
Albert E. Westwood
Secretary R. Leigh FitzGerald ; a
Clerk and Secretary Richard B. Dunn
Assistant Secretaries Joseph X. Corbett John E. Teagan
Albert E. Westwood
Assistant Clerk . Joseph X. Corbett
Comptroller Elmer H. Lother
DIRECTORS - FMPLOYEES Carl S. Herrmann John I, Ahern
Irwin L. Moore Harry Hanson
William Webster Chandler W. Jones
Robert F,. Krease
Irwin L. Moore
William Webster
DIRECTORS = OTHER George F. Bennett None
Howard W. Cole
Charles A. Coolidge
Deane C. Davis
Paris Fletcher
Henry J. McCarthy
7 John H. McMahon
CENTRAL MASS. GAS CO.
NORTHAMPTON GAS LIGHT CO.
WACHUSETT GAS CO.
NORWOOD GAS CO.
MYSTIC VALLEY GAS CO.
LYNN GAS CO.
LAWRENCE GAS CO.
NORTH SHORE GAS CO.
NEW ENGLAND ELECTRIC SYSTEM
OFFICERS AND DIRECTORS OF GAS SUBSIDIARIES
AT APRIL 1, 1960
President
Treasurer
Dalbeck
Hanson
Cutcliffe(1)
Dalbeck
Hanson
Cutcliffe(1)
Dalbeck
Hanson
Cutcliffe(1)
Dalbeck
Hanson
Kenefick(1)
Dalbeck
Hanson
Otten(1)
Dalbeck
Devitt
Dalbeck
Hanson
Macaulay(1)
Dalbeck
Hanson
Macaulay(1)
Vice
Presidents
Langan
Schofield, Jr.
Magni tzky
Tyler
Maguire
Rainville,Jr.
‘Kes. Exhibit No.
- Cutcliffe E. L. &
Directors
Employees Other
Dalbeck
Langan
B. Smith*
Dalbeck C. NLD
Schofield,Jr. J. H,
B. Smith*
Dalbeck
Magnitzky
B. Smith
Dalbeck
Kenefick
Rodgers*
B. Smith
Tyler
Dalbeck
Devitt
Fite,Jr.
Kennedy
Murray
Culver*
Dalbeck
Macaulay
Maguire
Dalbeck F. E. ’
Macaulay R. XK.
Macauley C. 6!
Rainville,Jr.
$¢
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NEW ENGLAND ELECTRIC: SYSTEM
OFFICERS AND DIRECTORS OF ELFCTRIC SUBSIDIARIES
AT APRIL 1, 1960
Directors
President 4 Employees of
Treasurer Vice Presidents tem Subsidiaries Other
Herrmann (Chrm.) Barstow Jones Allen Jones R. BE. Farwell
Moore Brandt Joslin Barstow Moore P, H. Page
Hanson Coe Nelson Brandt Nelson H, C, Rice
Crabtree Rouner Crabtree Pope*
Herrmann . Webster
Hanson Secord Leaoh 2 Moore C. R. Brownell W. A. Loughlin
Cutcliffe (1) Costello (2) Van Rye (2 Secord -C. Bullock M. A. Moore
Smith Cc. T. Daley P. R. O'Connell
R. N. Greenwood A. W. Rice
M. C. Jaquith
Smith Butler Butler Fish E. L. Arnold J. H. Finn
Hanson Fish Cutcliffe Smith C. N. DeRose
Cutcliffe (1)
Pierce Ahern Butler New lle E. H. Arnold
Hanson Butler Cutcliffe O'Connor H. B. Clark
Cuteliffe (1) Smith Pierce H. J. Guild
F Meehans Smith W. A. O'Hearn
Brith Butler Ahern Nichols
Hanson Michols Butler Omi th
Cuteliffe (1) Cuteliffe
Parsons Flynt Donsila Perry* J. W. Kapples
Hanson Flynt Walshe We Js Martin
Kenefick (1) Parsons
Perry (Carn. ) Flynt Coleman® Parsons G. L. Barnes
Parsons Flynt Perry* A. Vinal
Hanson Leary* Walshe M. BE. Young
Kenefick (1)
Ayer Pulsifer Adans Moore 0. T. Bergstrom
Hanson ayer Otten I. 8. Hall
Otten (1) Chine Pulsifer R. C. Tenney
Ayer FiteGerald Ayer Kelleys T. D. Chatfield T. W. Rogers
Devitt Coleman® M. P. 2 ° C. F. Smith, Jr.
Cooke He L. e
Bower Casey Hunt Bower Leddy H. W. Bourgeois W. J. MaciInnes
Hanson Hickey Leddy Casey Nickerson# fF. £. Brophy R. K. Patch
Macaulay (i) Holcomb Pike, Jr. Hickey Pike, Jr. J. P. Donahue C. C. Pope
Holcomb I. S. Hall C. M. Runels
R. W. Knight R, C. Tenney
W. W. Kurth
ELECTRIC 00., THE Twohey Cabot Cabot T. F. Black, Jre E. A. Kingman
Ringler Clarke Krause Zz. R. Bliss N. D. MacLeod
Kelley Twohey W. T. Brightman, Jr. J. W. McCormick
Webster M, G. Chace, Jr. F. A. Mirando
R. J. Goodnow
0 ELECTRIC CO, Twohey Fisher Allen Ringler V. R. Glencross L. B. Smith
Hanson Canning*® Twohey F, V. Murphy, Jr. F. L. Wetherell
Ringler (1) Fisher
OR CO., THE Cabot Twohey Cabot Lloyd J. H. Bindloss J. Rossie
Ringler Clarke Twohey A. H. Gildersleeve
Lasarek
STATE ELECTRIC CO, Bailey FitsGerald Bailey H. C. Farerton
Couser Couser F. F. Hough
FitzGcrald L. DB. Peever
M. D. Williams
ind Treasury Ropresontative * Rotired
agent Treasurer a
t
Exhibit No. 57
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NEW ENGLAND ELECTRIC SYSTEM
GAS SUBSIDIARIES
Company and Location
Central Mass. Gas Co.
Southbridge, Mass.
Lawrence Gas Co.
Lawrence, Mass.
Lawrence, Masse
Lynn Gas Co.
Lynn, Mass.
Mystic Valley Gas Co.
Malden, Mass.
Malden, Mass.
Reading, Mass.
North Shore Gas Co.
Salem, Mass.
Salem, Mass.
Danvers, Mass.
Gloucester, Mass.
Northampton Gas Light Co.
Northampton, Mass.
Norwood Gas Co.
Norwood, Mass.
Wachusett Gas Co.
Leominster, Mass.
GRAND TOTAL
GAS PRODUCTION PLANTS
Type
L.P. - Air gas
Oil gas
LeP. = Air gas
Oil gas
Oil gas
LeP. - Air gas
L.P. - Air gas
Oil gas
L.P. > Air gas
L.P. baad Air gas
L.P. - Air gas
Oil gas
LeP. baad Air gas
L.P. - Air gas
Oil gas
L.P. - Air gas
Daily Plant
Capacity-MCF
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1319
RESPONDENTS’ EXHIBIT NO. 65
DESCRIPTION OF PRODUCTION
AND
DISTRIBUTION FACILITIES
OF
NEES SYSTEM GAS COMPANIES
CENTRAL Massacuusetrs Gas Company
The Central Massachusetts Gas Company franchise area
and gas properties are divided into two operating districts,
each supplied separately from the Tennessee Gas Trans-
mission Company’s system and otherwise isolated from
each other.
The main system, the Southbridge-Webster division, re-
ceives natural gas in Southbridge at Sandersdale at a point
on the high pressure line connecting Southbridge with
Webster. At this point, in addition to the take station,
there is located a high pressure L.P. Air gas plant with a
capacity of 100 MCF per hour or 2400 MCF per day of
1000 Btu equivalent gas at 75 psig, and 50,000 gallons of
propane storage. During peak-shaving periods this plant
normally produces L.P. Air gas which is mixed with the
incoming natural gas and distributed directly through a
high pressure line west to Southbridge and east to Webster
for local distribution from those centers. Normal peak-
shaving operation is limited to a 50% mixture of L.P. Air
gas with natural gas by the interchangeability characteric-
tics of the two gases. Full propane storage is equivalent to
4600 MCF of 1000 Btu equivalent gas. Under emergency
conditions or complete failure of the natural gas supply,
the L.P. Air gas plant plus the holders at Southbridge
and Webster, could carry the entire load on all but four
days of the winter of 1959-1960, and on those days, inter-
ruption of industrial customers and reducing temperature
1320
settings of heating customers’ thermostats would make it
possible to carry the entire remaining load on all days.
There are no production facilities in Spencer and no
connections between the two divisions. Accordingly, the
Spencer Division area is entirely dependent on pipeline gas.
In the Webster-Southbridge division, the incoming natural
gas flows in two directions to the holder station at Union
Street, Webster, and the holder station at Wardwell Court,
Southbridge. The high pressure feeder main connecting
the two holder stations is composed of 4-inch, 6-inch and
8-inch diameter pipe. The gas which flows into Southbridge
is reduced in pressure at the holder station and routed to
the low pressure syste. There is one high pressure feeder
main. The gas which flows toward Webster supplies a high
pressure distribution area in Dudley and the holder station
in Webster. At the Webster holder station, the gas is
reduced in pressure and routed into the holder from which
it flows through a station governor into the low pressure
network in Webster and part of Dudley. The low pressure
systems of the Webster-Southbridge division operate at
6.0 inches water column.
In the Spencer division, the incoming natural gas flows
from the receiving station through an 8 inch diameter high
pressure feeder main which connects to the high pressure
feeder mains supplying the holder station at Spencer and
the high pressure distribution systems in the communities
of Brookfield, East Brookfield, North Brookfield, West
Brookfield, Leicester, Spencer and Warren. At the holder
station in Spencer, the gas is reduced in pressure and
routed to the intermediate pressure distribution network in
Spencer. All of the customers in the Spencer division are
served through house service pressure regulators from
high or intermediate pressure mains.
The Central Massachusetts Gas Company has 13.6 miles
of cast iron mains, 34.0 miles of welded steel mains and
b-
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1321
93.7 miles of wrought iron or steel mains with screwed or
mechanical joint connections. The total of 141.3 miles of
mains include 70.6 miles of principal high pressure feeder
mains which range in diameter from 34 to 8 inches. 46 per
cent of the mains are 4 inch or larger in diameter.
Lawrence Gas Company
The production facilities of the Lawrence Gas Company
are located off Marston Street, Lawrence, consisting of a
high Btu oil gas plant, and a low pressure L.P. Air gas
plant. The oil gas plant contains one production unit, two
light oil generators, one 9 feet in diameter, one 8 feet in
diameter with an 8 foot diameter superheater. This ma-
chine is capable of producing 110 MCFH of 1000 Btu
equivalent gas or 2200 MCF per day. Fuel storage for
oil gas production consists of 180,000 gallons, equivalent
to about 12,000 MCF of 1000 Btu equivalent gas. The low
pressure L.P. Air gas plant is a jet plant with a maximum
production capacity of 200 MCFH of equivalent 1000 Btu
gas or 4800 MCF per day. Fuel storage for L.P. Air gas
production consists of 75,000 gallons of propane equivalent
to 6900 MCF of 1000 Btu equivalent gas.
Oil gas and L.P. Air gas, as required, are produced and
stored in a low pressure storage holder. From there they
are pumped to higher pressures for mixing with natural
gas for sendout to the medium pressure distribution system.
Mixed gas also flows into the low pressure holders through
a pressure regulator for plant distribution to the local area
of Lawrence. The production plants are used primarily for
peak-shaving and also they provide backup for the natural
gas supply. When used for peak-shaving, oil gas cannot
be used for more than 40% of the sendout, and L.P. Air
gas is not used for more than 50%. When both oil gas and
L.P. Air gas are used, the mixture is limited to 60% of the
sendout.
1322
Tennessee Gas Transmission Company delivers gas to
the Lawrence Gas Company at a take point in Methuen,
Massachusetts. From this point, part of the gas is delivered
westerly to a pressure regulator station at Jackson and
East Streets, Methuen, supplying the low pressure dis-
tribution system. The bulk of the gas purchased flows from
Oak Street to the Marston Street plant in Lawrence, the
main distribution center of the Company. From the main
distribution center, low pressure and feeder mains extend
into Lawrence, Methuen, Andover and North Andover.
Customers are served from low pressure mails operating
at 6-inch water pressure and intermediate pressure mains
operating at from 20-inch water pressure to 2 psig. About
2.5% of the customers are served through individual house
pressure regulators. The Lawrence distribution system con-
sists of approximately 253.5 miles of cast iron mains, 22.5
miles of welded steel mains, and 25.7 miles of wrought iron
and steel mains with threaded or mechanical joints. In-
cluded in this mileage are the principal high pressure
feeder mains which total about 14.5 miles ranging from
6 inches to 12 inches in diameter. Approximately 86% of
the mains in the Lawrence distribution system are 4 inches
or larger in diameter.
Lynn Gas CoMPany
The production plant of the Lynn Gas Company is located
on the Lynnway in Lynn, and consists of three production
units; one 12’6” and two 10’6” inverted **U”’ type high Btu
oil gas sets. Only two of these sets can be operated simul-
taneously, the larger set with one of the smaller sets, due
to the fact that the two smaller sets have a common air
blower. This plant can produce a maximum of 390 MCFH
of 1000 Btu equivalent gas or 7800 MCF per day. Fuel
storage for oil gas production consists of 4,555,000 gallons
of oil storage, which is equivalent to 304,000 MCF of 1000
1323
Btu equivalent gas. This is adequate for about 39 days of
capacity production. Lynn has excess oil storage capacity
which could be beneficially used by the North Shore Gas
Company and/or Mystic Valley Gas Company.
High Btu oil gas as produced is put into the 2000 MCF
and 5000 MCF storage holders where it is mixed with
natural gas in the holders. Peak-shaving is accomplished
by delivery of this mixed gas directly to the local low pres-
sure system or by supplying this mixed gas from these
storage holders through gas compressors to the high pres-
sure feeder main system.
Lynn Gas Company has no boiler plant of its own and
purchases all of its steam requirements from the adjacent
plant of the Lynn Electric Company.
Lynn purchases all of its natural gas requirements from
the Tennessee Gas Transmission Company through the re-
ceiving station at Homesite Street, Lynn, Massachusetts.
From this station the natural gas purchased is delivered to
the distribution and control center located at the gas plant
on the Lynnway through a primary 12 inch high pressure
feeder main. At the Lynnway distribution center the incom-
ing natural gas is delivered through a pressure regulator to
the storage holders and thence through another pressure
regulator to the local low pressure distribution center. Also
at this distribution center, the incoming natural gas is
routed to high pressure feeder mains which extend into
Lynn, Swampscott, Marblehead, Saugus, Lynnfield and
Nahant.
Customers are served generally from a low pressure
distribution system in which the operating pressure is 6.0
inches water. The high pressure feeder main system oper-
ating at pressures of 20 to 45 psig supplies and reinforces
the pressure in the low pressure system through pressure
regulators connecting the two systems at necessary loca-
tions. About 7% of the customers are supplied directly
1324
from the high pressure feeder system through house service
pressure regulators.
The Lynn distribution system consists of 245 miles of cast
iron main, 81 miles of welded steel main, and 42 miles of
wrought iron or steel main with threaded or mechanical
joints all ranging in diameter from 1 inch to 24 inches.
Included in this mileage are the principal high pressure
feeder mains which total about 31%4 miles and which range
in diameter from 4 inches to 12 inches. Approximately
82% of the mains in Lynn’s distribution system are 4 inch
or larger in diameter.
Mystic VaLLey Gas Company
The Mystic Valley Gas Company has three gas plants:
a high Btu oil gas plant and a low pressure L.P. Air gas
plant at Charles Street, Malden, and a high pressure L.P.
Air gas plant at John Street, Reading. The Malden oil gas
plant contains three production units, two 111% foot sets
and one 11 foot set. These are all twin generator light gas
oil sets. This plant can produce a maximum of 590 MCFH
of 1000 Btu equivalent gas or 11,800 MCF per day. Fael
storage for oil gas production consists of 900,000 gallons
of oil storage, which is equivalent to 60,000 MCF of 1000
Btu equivalent gas. The low pressure L.P. Air gas plant
at Malden is a jet plant with a maximum production
capacity of 420 MCFH of 1000 Btu equivalent gas or a
daily capacity of 10,080 MCF. Fuel storage for L.P. Air
production consists of 225,000 gallons of propane which is
equivalent to 20,700 MCF of 1000 Btu equivalent gas.
Gas produced by both the oil gas plant and the L.P. Air
gas plant at Malden is put into a 1000 MCF storage holder
at the plant. From there it is compressed and delivered to
the plant control center where it is mixed for peak-shaving
purposes with high pressure natural gas from the Arling-
ton receiving station before routing into the high pressure
1325
distribution feeder main system and through a pressure
regulator into the low pressure distribution network.
The high pressure L.P. Air gas plant at John Street,
Reading, can produce a maximum of 420 MCFH of 1000
Btu equivalent gas at 50 psig or 10,080 MCF per day. Fuel
storage for L.P. Air production consists of 150,000 gallons
of propane which is equivalent to 13,800 MCF of 1000 Btu
equivalent gas. This gas, as produced, can be mixed for
peak-shaving purposes with high pressure natural gas from
the Reading receiving station. The mixed gas is then de-
liv ved to the high pressure feeder main system; north to
Reading and south to the main distribution system of the
Mystie Valley Gas Company.
Under normal operating conditions, mixed produced gas
and natural gas cannot be delivered to the Arlington area
and can only be delivered té a very small part of the
Revere area. Because of this situation, peak-shaving in the
Mystic Valley Gas Company is limited to about 53% of
its distribution area and load.
Mystie Valley purchases gas from Tennessee Gas Trans-
mission Company at four receiving stations. These stations
are located on the periphery of the distribution system at
Washington Street, Arlington, at Wood Street, Lexington,
at Lowell Street, Reading, and at Broadway, Malden. There
are three major distribution centers or stations and two
minor stations in the Mystie Valley Gas Company. The
major centers are at Grove Street, Arlington, Railroad
Avenue, Revere, and Charles Street, Malden. The two minor
stations are at John Street, Reading, and Wood Street
’
Lexington. Normally gas flows from the Arlington station
through a 16 inch high pressure primary feeder to a regu-
lating and holder station at Arlington, at which point part
of the gas is routed through secondary high pressure feeder
mains to the communities of Arlington, Belmont, Burling-
ton, Lexington, Winchester and Woburn. The remainder
1326
of the gas from the Arlington station continues to flow
through the 16 inch high pressure primary feeder until it
reaches the Malden gas plant at which point the gas is
routed through secondary high pressure feeder mains
toward the communities of Medford, Malden, Everett,
Revere, Melrose, Stoneham, Wakefield and Reading. At
the Malden gas plant, peak-shaving is performed by adding
propane-air and/or oil gas to the natural gas. During the
summer months, gas flows from the Lexington station into
the distribution system owned by the Air Force at Hanscorn
Air Base in Bedford. During the winter months the gas
consumption at the air base is substantially reduced and,
in order to maintain a favorable purchased gas load factor
at each take point, the Mystic Valley Gas Company routes
through an 8 inch high pressure primary feeder and several
secondary high pressure feeders, a quantity of gas into
the area normally supplied from the Arlington receiving
station. The control of volume flow during the winter
months from the Lexington station is accomplished by
means of a remote control device which is monitored by
personnel at the Malden control center.
Gas which is received at the Reading station travels
through a 10 inch high pressure primary feeder to the
L.P. Air gas plant and regulating station at Reading. From
this point the gas is routed, through secondary high pres-
sure feeder mains, toward the communities of Reading,
Stoneham, Melrose, ¥gakefield, Malden and Revere. When
required for peak-shaving, propane air gas is added to the
natural gas at the Reading plant.
The receiving station located in Malden adjacent to the
Revere boundary, delivers gas through a 12-inch primary
high pressure feeder main and several secondary high pres-
sure feeder mains. The gas flows into the communities of
Revere and Winthrop partly by way of regulators con-
1327
nected to the 12-inch primary feeder and partly by way of
regulators located at the holder station at Revere.
Monitoring of gas pressure and flow conditions is per-
formed by the telemetering of various information from
selected locations. For example, the height of outlying
holders in Arlington, Revere and Winchester can be deter-
mined by observation of telemetered information in the
contro] center. The flow into the holders ean be regulated
by personne] at the Malden contro] center via remote con-
trol facilities.
The Mystic Valley Gas Company has approximately
79,300 customer services, some of which supply more than
one customer through separate meters. There are approxi-
mately 5100 house service regulators in use to contro] the
pressure delivered to appliances wherever the distribution
main pressure is greater than normal low pressure. The
pressure in the high pressure mains ranges from about
2 psig to about 90 psig depending on the time of year,
the particular main considered and customer requirements.
The high pressure mains range in diameter from %4 inch
to 20 inches. The low pressure system is supplied from
holders and/or regulator stations which receive their sup-
ply from high pressure feeder mains. The low pressure
system operates at an average pressure of approximately
6 inches water column. Low pressure mains range in
diameter from 1 inch te 30 inches. In the Mystie Valley
area there are approximately 710 miles of cast iron mains, .
106 miles of welded steel mains and 100 miles of wrought
iron or steel mains with the latter having other than welded
joint construction.
NortH Snore Gas Company
The production facilities of the North Shore Gas Com-
pany are a high Btu oil gas and a low pressure L.P. Air
gas plant on Pierce Avenue, Salem, a high pressure L.P.
1328
Air gas plant in Danvers and an L.P. Air gas plant on
Emerson Avenue, Gloucester.
The Pierce Avenue plant in Salem contains two high Btu
oil gas machines, 11 feet and 9 feet in diameter and can
produce a maximum of 283 MCFH or 5650 MCF per day
of 1000 Btu equivalent gas. Oil storage for high Btu oil
gas production amounts to 230,000 gallons equivalent to
15,320 MCF of 1000 Btu equivalent gas or 2.71 days at the
maximum production rate. Also located at the Pierce
Avenue plant in Salem is a low pressure jet mixing type
L.P. Air gas plant with 50,000 gallons of propane storage.
This plant can produce a maximum of 216 MCF per hour
of 1000 Btu equivalent gas and on the same basis can
produce 5185 MCF of 1000 Btu equivalent gas per day. The
propane storage is equivalent to 4600 MCF of 1000 Btu
equivalent gas.
At the Pierce Avenue plant high Btu oil gas and/or L.P.
Air gas is produced and delivered directly into the 500 MCF
storage holder. Compressors take the gas from this storage
holder and deliver it to a high pressure mixing house where
it is mixed with natural gas for high pressure distribution.
The mixed gas then goes out to the high pressure system
or through a pressure regulator to the 2000 MCF holder
for low pressure distribution. Mixed gas from the 2000
MCF holder is also delivered to the River Street holder
station, Beverly, for low pressure distribution in the
Beverly area.
The high pressure L.P. Air gas plant at Danvers can
produce a maximum volume of 360 MCF per hour of 1000
Btu equivalent gas at 75 psig, and on the same basis can
produce 8640 MCF of gas per day. The propane storage
is equivalent to 6900 MCF of 1000 Btu equivalent gas.
Under normal peak-shaving operation, L.P. Air gas is
produced at this plant and mixed directly with natural gas
being delivered by the Tennessee Gas Transmission Com-
1329
pany, and sent out at high pressure on the main take lines
delivering gas to the Beverly side of the distribution system
and directly south to Peabody and the Salem distribution
center at the Salem plant at Pierce Avenue.
Under emergency operation or the failure of gas supply
from the pipeline, the Pierce Avenue plant would produce
L.P. Air gas and oil gas and the Danvers L.P. Air gas
plant would produce L.P. Air gas at high pressure. In this
way, the entire load of this Division of the North Shore
Gas Company could be produced, Under normal peak-
shaving operations, the high Btu oil gas plant at Pier
Avenue is used. While 40% is considered to be a critics!
limit of produced gas in the sendout gas in this territory,
there are five industrial plants manufacturing lamp bulbs
or other similar products which have a very critica] toler-
ance to mixed gas. Since high Btu oil gas has the least
effect on industrial] applications, it is given preference in
peak-shaving.
In the Gloucester division of the North Shore Gas Com-
pany, Tennessee Gas Transmission Company delivers gas
at a receiving station at Essex Avenue. From there it is
delivered by a high pressure line to the main part of
Hloucester across the Annisquam River. On the west side
of the River there are only a few domestic and commercial
customers and one large industrial. At the Emerson Avenue
distribution center is a Hortonsphere high pressure gas
holder with an effective capacity of 199 MCF. Also located
here is a high pressure L.P. Air gas plant with a maximum
capacity of 137 MCF per hour of 1000 Btu equivalent gas,
or 3288 MCF of 1000 Btu equivalent gas per day. The L.P.
storage at this plant consists of 90,000 gallons of propane
equivalent to 4600 MCF of 1000 Btu equivalent gas.
Under emergency operation such as complete failure of
pipeline gas the Emerson Avenue L.P. Air gas plant and
the Hortonsphere could supply the entire requirements of
1330
the Gloucester division. Under normal peak-shaving oper-
ation, the loads west of the Annisquam River cannot be
supplied with manufactured gas. Natural gas from the
pipeline and L.P. Air gas are mixed and distributed to the
low pressure system through pressure regulators and to
the intermediate pressure system for local distribution in
Gloucester east of the River.
The North Shore Gas Company purchases all of its
natural gas requirements from the Tennessee Gas Trans-
mission Company through two receiving stations; one in
the Gloucester division at Essex Avenue, Gloucester, and
one in the Salem-Beverly division at Broad Street, Dan-
vers. These two divisions of the North Shore Gas Company
have completely separate distribution systems, with no
interconnecting mains between divisions.
In the Gloucester division, the incoming natural gas is
transported from the receiving station to the L.P. Air gas
plant at Emerson Avenue, through an 8 inch diameter
primary high pressure feeder main. The incoming gas
pressure is reduced at this point and routed through high
pressure feeder mains which extend into the communities
of Gloucester and Rockport.
Most of the customers are served from a low pressure
distribution system in which the operating pressure is 6.0
inches water column. The high and intermediate pressure
feeder main system operating at pressures of from 1 psig
to 50 psig reinforces the pressure in the low pressure
system through pressure regulators connecting the two
systems at necessary locations. About 15 per cent of the
customers are supplied from the intermediate and high
pressure system through house service pressure regulators.
In the Salem-Beverly division, the incoming gas is trans-
ported from the receiving station and L.P. Air gas plant
at Broad Street, Danvers, to the Salem gas plant at Pierce
Avenue, Salem, through a 12-inch diameter primary high
Aida
1331
pressure feeder main; and to a connection in Danvers to the
high pressure peripheral feeder system through a 12-inch
diameter primary high pressure feeder main. At the Pierce
Avenue plant, the gas is reduced in pressure and routed to
the high pressure peripheral feeder to the holders in Salem
and Beverly and to the low pressure systems in Salem,
Peabody and Beverly.
The high pressure peripheral feeder forms a loop which
extends from the holder station located at River Street,
Beverly, through parts of Beverly, Danvers, Peabody and
Salem, to the gas plant at Pierce Avenue, Salem. There are
high pressure feeder branches from the loop main and
connections where the low pressure system is reinforced
through pressure regulators. About 4 per cent of the ecus-
tomers in the Salem-Peabody division are served through
house service regulators from high pressure distribution
mains. The remainder of the customers are supplied from
the low pressure systems.
The North Shore Gas Company has approximately 347
miles of mains ranging from 114 inches to 16 inches in
diameter, consisting of 247 miles of cast iron mains, 62
miles of welded steel mains and 38 miles of wrought iron
or stee] mains with screwed or mechanical joint connee-
tions. Included in this total mileage are the principal high
pressure feeders which are about 58 miles in total length
and which range from 2 inches to 12 inches in diameter.
Approximately 85 per cent of the mains in the North Shore
Gas Company’s distribution system are 4 inches or larger
in diameter.
Nortuampton Gas Ligut Company
This company supplies gas to the City of Northamptof
and the Town of Easthampton. Natural gas is purchased
from the Tennessee Gas Transmission Company at the Kar!
Street delivery point from which gas for Northampton
AOE GE LOOT NAICS PRENSA AEOS IED i a ld
1332
flows to the Crafts Avenue production plant to the West
Street holder station, the distribution center for low pres-
sure delivery. At the Crafts Avenue plant there is an oil
gas plant containing one high Btu oil gas machine capable
of producing 55 MCF per hour or 1100 MCF per day.
Oil gas produced at the Crafts Avenue plant is mixed with
natural gas and distributed by compressors to the inter-
mediate pressure system extending north to Florence and
Leeds and also is sent to the low pressure holder at West
Street for low pressure distribution. Gas for Easthampton
is transmitted at high pressure from the Earl Street gate
station and cannot be peak shaved. Approximately 60% of
the total Northampton Gas Light Company load can be
peak shaved.
Northampton plans to install an L.P. Air gas plant at
the Karl Street delivery point this year. Following that
the oil gas plant at Crafts Avenue will be abandoned. This
will make it possible to peak shave the entire Northampton
system.
Gas for Easthampton flows from the Karl Street delivery
point through a high pressure feeder main which is partly
8 inches and partly 4 inches in diameter to the Easthampton
distribution system and to the Easthampton holder station
at Liberty and Mechanie Streets. A district regulator be-
tween the feeder main and the low pressure system pro-
vides pressure reinforcement. At the holder station in
Easthampton the gas is reduced in pressure and routed to
the holder, the low pressure network and to an intermediate
pressure feeder main which in turn supplies a district regu-
lator for reinforcing the pressure in part of the low pres-
sure system.
The low pressure systems in Easthampton and Northamp-
ton operate at a pressure of 6.0 inches water column.
Approximately 5 per cent of the customers of the North-
ampton Gas Light Company are served from high or inter-
1333
mediate pressure mains through house service pressure
regulators. The Northampton Gas Light Company has 69.7
miles of cast iron mains, 16.9 miles of welded steel mains
and 24.7 miles of wrought iron or steel mains with screwed
or mechanical joint connections. The total of 111.3 miles of
ma‘us includes 23.4 miles of principal high pressure mains
which range in diameter from 2 inches to 8 inches. 60.2
per cent of the total mains are 4 inches in diameter or
larger.
Norwoov Gas Company
The Norwood Gas Company purchases gas from the
Algonquin Gas Transmission Company, delivering it to the
Dean Street plant of Norwood. At this location Norwood
has an L.P. Air g&s plant with an hourly rating of 100
MCF of 1000 Btu equivalent gas at 13 psig, or 2400 MCF
per day. During normal peak-shaving operations L.P. Air
gas is mixed directly with the incoming natural gas and
distributed through regulators to the low pressure distribu-
tion system of Norwood and directly to the intermediate
pressure mains. Norwood has propane storage in the amount
of 50,000 gallons equal to 4600 MCF of 1000 Btu equivalent
gas.
In the event of complete failure of pipeline gas, the L.P.
Air gas plant is presently capable of supplying the entire
load of Norwood. During normal peak-shaving operations,
a 50% mixture of L.P. Air gas with natural gas is the
maximum permitted by interchangeability.
District pressure regulators connecting between the high
pressure feeder mains and the low pressure network at
necessary locations serve to reinforce the pressure in the
low pressure system. The low pressure system operates
at 6.0 inches water column. Approximately 11 per cent of
the customers of the Norwood Gas Company are supplied
from high pressure mains and house service pressure regu-
1334
lators. The Norwood Gas Company has 4.2 miles of cast
iron mains, 44.0 miles of welded steel mains and 23.9 miles
of wrought iron or steel mains which have screwed or
mechanical joint connections. The total of 72.1 miles of
mains includes 13.7 miles of principal high pressure feeder
mains ranging in diameter from 1!2 inches to 8 inches.
69.8 per cent of the total mains are 4 inches in diameter
or larger.
Wacuvusett Gas CoMPaNny
The Wachusett Gas Company consists of two completely
separated divisions, the Clinton division and the Leomin-
ster division. There is no physical connection between the
distribution systems of those two divisions. The Leominster
division of the company has an L.P. Air gas plant and
storage holder located at Mill Street in Leominster. The
L.P. Air gas plant is a high pressure plant with a produe-
tion capacity of 130 MCF per hour @ 10 psig of 1000 Btu
equivalent gas or 3120 MCF per day. Fuel storage for L.P.
Air gas produetion consists of 50,000 gallons of propane
storage equal to 4600 MCF of 1000 Btu equivalent gas. L.P.
Air gas as produced for peak-shaving is mixed directly with
the incoming natural gas and routed to the high pressure
feeder system and also through a pressure regulator to the
local low pressure distribution system. A 90% mix of
L.P. Air gas and natural gas is considered to be the maxi-
mum usable mixture during peak-shaving on account of
interchangeability problems with appliances. In the event
of a complete failure of natural gas supply the capacity of
the L.P. Air gas plant is sufficient to carry the entire
Leominster division load of Wachusett Gas Company.
The Clinton division of Wachusett Gas Company has no
production facilities of any kind. There is at the Pleasant
Street holder station a 150 MCF wet seal holder capable of
supplying pressure to the low pressure portion of the town
1335
of Clinton, and tthis with a readily established emergency
tie with Worcestter provides backup to this division,
The Wachusettt Gas Company purchases all of its natural
gas requirementss from Tennessee Gas Transmission Com-
pany through tweo receiving stations; one located at Bishop
Street, Leominster, and the other located at Barrett Street,
Clinton.
In the Leomimster division, the incoming natural gas
flows through a 66-inch primary high pressure feeder which
leads from the reeceiving station to the L.P. Aid gas plant
at Mill Street, Lueominster. At the gas plant location, the
gas is reduced in pressure and routed to the storage holder,
the low pressure: distribution system and to the high and
intermediate preessure feeder mains which extend into
Leominster and ypart of Lunenburg. Approximately 10 per
cent of the custoomers in the Leominster division are sup-
plied through hovwse service pressure regulators from high
or intermediate poressure mains. The remainder of the cus-
tomers are supplied from low pressure mains in which
the pressure is reeinforeed by district regulators connected
between the high «or intermediate pressure feeder mains and
the low pressure? mains at necessary locations. The low
pressure system coperates at a pressure of 6.0 inches water
column.
In the Clinton, division, the incoming natural gas flows
through a 6-inch primary high pressure feeder main which
leads from the reeceiving station to the holder and regulator
station at Pleasaint Street, Clinton. At the Pleasant Street
location the gas iis reduced in pressure and routed to the
150 MCF storage> holder, the low pressure distribution net-
work and to a igh pressure feeder main which extends
into Clinton to ssupply a district regulator station. The
district regulatorr station reinforces the low pressure net-
work supplying C“linton and a very small area of Lancaster.
SLES
1336
Less than 1 per cent of the customers in Clinton are served
from high pressure mains through house service pressure
regulators. Nearly all of the customers receive gas from
the low pressure system which operates at a pressure of
6.0 inches water column.
The Wachusett Gas Company has approximately 76.7
miles of cast iron mains, 8.7 miles of welded steel mains
and 11.5 miles of wrought iron or steel mains with serewed
or mechanical joint connections for a total of 96.9 miles
of mains. This latter figure includes 10.1 miles of princi-
pal high pressure feeder mains ranging in diameter from
4 inches to 10 inches. Mains which are 4 inches in diameter
or larger represent 86.1 per cent of the total length of the
distribution system.
NO. 66
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TENNESSEE GAS TRANSMISSION COMPANY
Zone Rates Effective April 5, 1960
CD and G Rates Gs
Demand Commodity 100% LF 65% LF
- 10NE 1 $2.85 22.6¢ 32.0¢ 37.0¢ 38.6¢
' fenn., Ala., Miss.
" 10NE 2 3.55 25.5 37.2 43.5 46.1
_ Kentucky
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RESPONDENTS’ EXHIBIT NO. 73
NEW ENGLAND POWER SERVICE COMPANY
Summary oF Services Brttep — Exciupine
Massacuusetts Gas CoMPANIES
Year Enpep DeceMBER 31, 1958
Servicing Division
Plant Accounting and Reclassification $ 40,664.70
Audit Reports Methods Assistance 164,801.33
Corporate Services 155,013.55
Employee Relations Assistance 104,629.21
Insurance and Medical Assistance 134,075.02
Labor Relations Assistance 40,417.88
Sales Department Assistance 299,360.56
Publication Services 88,507.68
Purchasing and Stores Service 264,218.87
: Rate Services 55,668.81
Safety Assistance 67,760.06
Tax Services 94,931.57
Treasury Services 188,572.44
Subtotal Services $1,698,621.68
Specific Requests 327,647.50
Total Services and Specifies $2,026,269.18
ENGINEERING
General Engineering Services $ 526,864.54
Specific Requests—Engineering Services 1,005,839.95
Total Servicing and Specifies $1,532,704.49
CoNnsTRUCTION PERFORMED $5,120,290.86
Granp Totat—Services BiLLep $8,679,264.53
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RESPONDENTS’ EXHIBIT NO. 88 S.x.No, 7 53
NEw ENGLAND ELECTRIC SYSTEM
441 STUART STREET
BosTon 16, MASSACHUSETTS
HARRY HANSON
' AND TREASURER
August 20, 1959
43 ba
ee
3
F
’
Mr, Ae Fe Huson, Chief
Office of Research and Service Company Regulation
‘Securities and Exchange Commission he
Room 329
Washington 25, D. Co.
Dear Mr. Huson:
On Monday when you visited with us, I promised to send you
the data set forth belows | }
1. The expenses of New England Electric System (NEES), on a corporate
basis, for the yoar 1953 totaled $924,234. Of this total, about $600,000
was for salaries and expenses. Salaries aggregated $435,000, while expenses
(annuity and group insurance premiums, general office rents, traveling
expenses, eto.) aggregated about $165,000.
2. Of the, $600,000 for salaries and expences, it is my opinion that
fron 304 to 404 would be chargeable to NEES, while the balance would be
chargeable to operating subsidiaries. The cmount chargeable to subsidiaries
‘would therefore be in the $350,000 to $425,000 range. I would expect
that a substantial amount of this total would be chargeable to specific
work for the operating subsidiaries. However, if it were allocated to the
operating subsidiaries on the basis of their weighted gross revenue, the
amounts chargeable to each operating company would be as set forth in the
following tabulation.
Percentage Allocation Allocation
Company, Allocation of $350,000
boro Electric Company 2.8% $ 9,800 ¢ 11,900
al Hassechusctts Gas Company 1.0 3,500 4,250
te State Electrio Company ~ 1.9 6,650 8,075
nee Gas Company . 28 9,800 11,900
Gas and Electric Company 5.3 18,550 22,525
uack-Eosex Electric Company 11.5 40,250 48,875
stic Power Company 1.1 3,850 4,675
0 Valley Gas Coapany 48 16,800 20,400
agansett Electrio Company 13.5 47,250 57,375
nglend Power Company 19.2 67,200 81,600
Shore Gas Company 29 10,150 12,325
pton Electrio Lighting Company 1.6 5,€00 6,800
; Tue wane PERO R NANO ELECTRIC SYSTEM" MEANS THE TRUSTEE OR TRUSTEES FOR THE TIME BEING LAS TRUSTEE OR
VY) UNDER AN AGREEMENT ANO DECLARATION JANU.
1D TO, ANO A COPY OF WHICH Aas CLA TRUST CATED ARY &, 1926. AS AMENOED. WHICH 18
1354
~2=
Percontocpe Allocation A 2log:
Company Location of 7:350,000 of */s,
Northemoton Gas Light Conpany Fh % 3,150 € 3yty
Northern Yerkehire Gas Compeny Re * 9,450 lit
Norwwod Cas Compony 5 1,750 2,13
tulney Fleetrie Compeny $.6 12,600 15,34
Souysbotn Bcrichire Poucr & Eleetria Company 1.2 4,200 4,
Suburben Eleotrie Conpany 5.6 19,600 23,6
Wachuset+ Gis. Compiny 8 2,800 30h
Weyzouth Light and Powsr Company Jel 10,850 130"
Worcester County Electric Company 13.2 46,200 56, ln
este aeet oimensy
100.0% €350,,000 $425,
2, I also went to confirm what I tald you erally on Monday, namely,
that thie suggested ohenge whereby pertonnel now on tho NELS payroll would
be transferred to the payroll of New England Power Service Coxpany and a
portion of their compensation and expenses charged to gubeidiary operating
conp:nies will not in dteelf be a reason for pecking arate increase. hp
i explained to you, one of the oubsidiery operating compunics, Weymouth
‘Light end Power Company, filed new rate schedules with the Massachuretts
Departaent of Pyblic Utilities last week which ure desigred to increrne
revenue ntout $376,000 a year and this de tho only rate eace now pending,
Our lator agrecnsnts expire the end of thig year and it muy very well be
tuat higher lator conte, higher muniodpal taxes and other oxpexces will ake f
it necessary to seck rate inercasos hy some com enies, although we have.
nothing definite in mind at the present time,
Sincerely yours
SuHsVSR
Ef
aH!
x
q
a
E>
a
RRS ROE os anon 9.
PEER Se ES
1355
RESPONDENTS’ EXHIBIT No. 89
‘Nes, Exhibit £ £
Summary Effect on Insurance Costs Which Would Arise
Through Severance of the Eight Gas Companies From The
New England Electric System Holding Company System
Total Insurance Cost Increase
C
jisia Ps a snount %
Central Massachusetts Gas Co $ 6,534 / $ 26,070 | $ 19,536 | 298.99%
Lawrence Gas Co ;, 18,166 59,082 40,916 | 225,23
Lynn Gas Co ‘28,016 65,500 37,48 | 133.80
Mystic Valley Gas Co 50,050} 16,835 96,785 | 193.38
| Northampton Gas Co 5,885 21, 709 15,82 | 268.89
North Shore Gas Co 22,511 675433 4h,922 | 199.56
Norwood Gas Co 3,061 14, 220 11,159 | 364.55
Wachusett Gas Co — 5,02h] 19,705 | 14,681 | 290.22
Total $139,247] $420,55h | $281,307 | 202.02
eatin
L000 0
Central Mass Gad. ioe
Data Res Ineurance Coverages in Effect (Bxocept Group Anmuity)
April ’ 1960
“First Yoar Retention $3,900
Syatom Coveragus Yoar 1998 Repurate Conpary Covers,
oe oe
of Insurano Limits of 0
tdi a ' Liability . Liability
Al) Riske Insurance,
Contents of Motor Vehicles $100,000, 9 Would Not Insure
Destruction of Valuable Papers 300,000, 3 $50,
Automobilo Physical, Damage Insurance 20,000 22 20,000
(Fire & Thoft, eto.)
| Bonds.
Comprehensive Crime
Pidslity $300,000. ) 30 $300,000.) 2510) HRS Comp
Money and Securities 100,000, 2000. r
Forgery 100,000, 100,000. M
Collection Agente 10,000. ‘ 10,000, Fr
Cpen Stock 100,000. 100,000,Would not insw 0
Water Heator Warranty Bond Various 700 0
Casualty Insurenca.
4 Workmen's Compensation Statutory 700 Statutory
Personal Injury one person ~ $100,000. - $100,000, .
one accident - $1,000,000. 1,000,000.
Property Damage per accident = $2,000,000, 500 2,000,000.
deductible 1,000. 1,000.
Automobile Bodily Injury one person - $260,000 550 200,000.
two or more - pe ata 060 1,000 e
Automobile Property Danage per sceddent = $50,000 5,000.
— primary (U ~
= uding gas sion tc
Bl ray dina) rxplees ; $4,000,000, 50 $4,000,000. oxo
a 6 on prop
(property danage) $6,000,000. 5700 $2,000,000. ei
Feplosiontnaurence
Boilers, Air Tanke 110 150,000
= Benage Oao poston am 150,000 ; 5 ’ ,
amage to company distribution
System, rat : $100,000, 25 $100,000, ~
Extra Exponse Insurance 67 ,000 270 67,000
Fire Insurance, Extended Coverages
and Vandaliem & Maliciove Mischief 733600 1, 1,00 733, 600 =
Rents Insurance 3,900 15 3,900
Sprinkler Leakage Insu. ence - - -
ADMD, and Ad&H, Scheduled Schoduled anti
ae me . onic Seo Attached Retention Seo Attached “a la
Announcamont 450 Announcement 1,0
Total $6 531 $26,070
Loot
Syaton Cbveragus Year 1956 Repurate Conny Coverage
Tnounts ex ) “mounts or
Limits of Cost Limite of ted Oc
pe of Insurance uty $ Retina’
haurance
Contents tor Vehicle: $100,000, 17 Would Not Insure
iraiien of Wisthe howe 300,000, 12 $50,000,
mot oa) Damage Insurance 38,300 60 38,300
t Taft, ete.) . 4 : :
Comprehensive Orine . )
delity $300,000, 60 $300,000,
Money and Securities 100,000, 100,000,
Forgery 9000, 100,000,
Collection Agente 10,000, 10,000, W
Open Stock 100,000, 19000,
Vater Heater Warranty Bond Various 19450 Various
's Compensation Statutory 2,200 Statutory
- one aceident bd 1,000,000, 1,500 He
per accident « 2,000, r) 2,000,000,
deductible = $1,000, 00,
le Bodily Injury one person « 000, 1,900 200,000,
Sr escaese = 4°35 sb,oe
ee of winery forsee “—" eae
Lisbil ie ” $4,000,000, 140 $4,000,000,
4 “4 $6,000,000, 5 r) 200 $2,000,000,
Air Tanks, eto. 750,000 225 750,000
(damage to pd 2 aletributdon
System) $100,000, 90 $100,000, , 500
Ixpenee Insurance 233,000 830 233 ,000 1,700
Ingurance, Extended © 2 600 200
Tandalion Malicious Mischief 2,227 ,600 3s 7 2,227, 3»
Insurance ~ - - -
rkler Leakage Ingurance 6,600 7 6,600 7
life, A.D.AD, E led Retenti
®, A.DAD, and A.AH ee are y } aay noe ’ r a
Announcament ’ Announcement . ’
Total $18 ,166 $59,082
#First Year Retention $7,180
5 Osis)
nn Gas C ny
(Company)
Data Ret Insurance Coverages in Effect (Except Oroup Annuity)
April, 1960
System Coveragus Year 1958 Kepurate Company Covoray,
race oe a a eo
f Insu 0.
ve , Liability. Linbi lity
ALL Riska Inmrance,
Contents of Motor Vehicles $100,000, 7 Would Not Insure (
Destruction of Valuable Papers 000. o $50,000,
Automodi1 foal Insurance
py ta ee ae Th senate
Bonda.
Oomprehenoive Crime 0
Fidoiity $300,000, ) lis $300,000, ral
Money and Securities 100, ) 100,000.
Forgery . 100,000, 100,000,
Collection Agente 10,000, 10,000,
Open Stock 100,000, 200,000, Would not inn
Water Heator Warranty Bond - = ~ « :
Camalty Insuranda.
Workmen's Compensetion ; Statutory 4 »000 Statutory :
Personal Injury one person - $100,000. 100,000.
one accident bad $1,000,000, 4,000 fer hy
Property Damage per accident = $2,000,000, 2,000,000,
a deductible = $1,000, 000. h
-‘hutomobble Bodily Injury one person = $260,000, 1,500 200,000.
Automobile Property Dama or secident = Boo. 3,080 ” by
— = prinary (Usbeedi _ —— r
excluding gas on
property dine) ‘ $1,000,000, 300 6,,000,000, i
Explos on '
(property damage) $6,000,000, 6,300 $2,000,000,
Explosion Inaurence
Boilers, Air Tanke, ete. 6,000 ,000. 270 6,000,000 :
; i to Soave totrsbution (
i Syston) $100,000, 120 $100,000, ,
Extra Expense Insurance 432,000 1,100 432,000
Fire Insurance, Extended Coverages
and Vandalien & Malicious Mischief 9,000
Rents Insurance a a a
Sprinkler Leakage Inourence is a “a
Or lif oDmD, and AA, hoeduled
eo - Seo Atteched Retention See Attached
Announcement 1,300 Announcement
Total 920,016
“T7
Data Ret Insurance Coverages in Effect (Bxcept Group Annuity)
Syatom Coveragus Year 1956 Seperate Conpany Coverage
Tmounte or ~""jnountes oF
Limite of Oost Limite of Retimated Cc
Liability. ‘| Udability y:
Vehicles $200,000, | 60 Would Not Insure |
ee 139,000 160 139,000 920.
$300,000, 20 $300,000, 3 »460
Money and Securities 100,000, 100,000,
ial r 100,000, 100,000, :
10,000, ' 10,000,
Stook 100,000, /. 100,000, mi
"SURES ater Heater Warranty Bond Various 4,400 Various
1s Compensatd, Btatu 5,600 Statutes 19 ,600
60) Jormad Sngerp one person = $100 000, cee 200 oo, ,
one accident = $1,000,000, 3,600 1,080,000. LS, 300
per onan = $2,000,000, , ' 2,000,000, ’
; deduc # $1,000, 0.
Intenobile Bodily Injury one person « $200,000, -| &,100 200,000, 16,100
Property” ee socidemt = feo 3,008.
tees of prinary fonteedia™™ itil wane
re, dimage) ¥ $,,000,000, 490 = “$4,000,000, 3,300
on 3 )
erty og) 46,000,000, | 16,100" | $2,000,000, 30,000
Air Tanke, tos 1,250,000 | 950 1,250,000 1,660
treten) es ey $100,000, 270 $100,000, 500
Expense Insurance di 566 ,000 2,200 566,000 ; 3,300
‘ xt. ¥ ;
(imudieystaiieloe'Rieetier | 62660,700 | 8,000. | 6,660,700 8,000
Insurance es 37,800 4S 37 ,800 4S
ler Leakage Insurence 8,200 25 8,200 25
p life, A.DAD, and AckH, er | Retention rr. 4 Retention
Announcement 3 2170 Announcoment 7 040%
Total $50,050 . $1h6 ,835
*First Year Rotention $15,880
Tore
forth Ghere @ee Se.
(Company }
Data Ret Ineurance Coverages in Effect (Except Group Annuity)
System Coveragus Yoar 1958 “Repuraty Company Coveray,
ranoce Limi . ia aes a
f Insu ts of ts of Botinatyi
wr 9 Liability. Liability
All Risks Inaurance
Contents of Motor Vehicles Seem 18 Would Not Insure
Destruction of Valuable Papers 300 ,000 $50,000,
Automodi1 joal Damage Insurance ee :
Fire & Theft, ete.) 3,400 .30 34,400 3
Bonds. .
hensive Crime ;
Fidolity $300,000, } 90 " $300,000, 2,620
and Securities 100,000, 100,000.
Forgery . ; 100,000, 200,000,
Collection Agents 10,000, /. 10,000,
Open Stock 100,000, 200,000. Would not insy)
Water Heator Warranty Bond Various 2,500 |. Various
Camalty Insuranca. | : ; ib
Workmen's Compensation Statutory 1,700 Statutory
Personal Injury Sad 100, 000. 100 cs
one sceident = $1,000,000. 1,300 1,000,000.
Property Damage per accident «= $2,000,000, 2,000,000.
deductible = $1,000, 50005
Automobile Bodily Injury one person « 260,080. 1,400 200,000.
Automobile Prope aah Fn i Nl Bowe
Broose Bodh prascg 4 peiary (uae . eres
excluding gas explosion
property damage $1,000,000, . . 180 $1,000,000.
Legal’ Liability fas Explosion
(property damage) $6,000,000, 5,550 $2,000,000,
Explosion Inaurence
Boilers, Air Tanks, eto. 1,000,000 490 1,000,000
yo to peeves y dletribution
System) $100,000, | 90 $100,000,
4 Extra Expense Insurance 152,000 650 152,000
Fire Insu Extended Coverages
and Vandalien & Malicious Mischief 3,635,900 7,000 3,635,900
Rents Insurance 37,740 120 37 ,7h0
Sprinkler Leakage Ingurence 11,780 | 18 11,780
BGroup Life, A.DuMD, and AckHe Schedulod Retention. Schoduled Retentia
See Attached 1 360 See Attached 3,710
Announcement ’ Announcement
Total $22,511 - $67 133 |
aoe *First Year Retention $8,530
ST I a AAR G TO RTPA wh 3h OLR DEL SILI TS UTD at
Tor
—Horthamotion fas Licht oy
Data Ret Ineurance Coverages in Effect (Except Group Anmity)
System Coveragus Year 1958 | Fepurate Company Coverage
, Linite of. | a = of Eotinated
ype of Insurance Liability Labi lity Coot)
MA! ns@, ' 6 ‘ 4
Contents ole $100,000, . =A , Would Net Insure
en We valuable eee 300,000. h. $0,000, 85
“y" Att ete.) | 19,800 23 19,800 110,
Hdlity ees ; $300,000, ) 33 | $300,000, 2,400
Money and Securities 100,000, : 100,000, eF
<n . ac0,000, } eon q
ay “San 100,000, ) | - 190,000, Would not ingure
Water Heator Warranty Bond Various 560 . Various -
hanraned,
Vorknen's Compensetion ms Statutory | 700 Statutory 2,900
ue anda * 1,000,000, 400 1,000,000, 7 9000
Property Damage per accident = $2,000, e 2,000,000,
Iutoncbile Bodily Injury one person = $260,000, 500 $200,000,
two or more = $1,000 000, 2 000 e
istenchile Property Denage per accident - $50,009, 5,006.
pot oe sec | | oe
ree dinago) , $4,000,000, 5 ; * $4,000,000, 800
Explosion
property icant $6,000,000, 1,400 $2,000,000, J .~ 3,500
LAsi an ' oq f ; ;
Boilers, Air Tanks, ete. 200,000 . 180 200 ,000 «390
co to hes cteietees
company
syeten) $100,000, 20 $100,000, 500
Expense Insurance 58,000 - 200 58,000 — -L00
Insurance, Extended Coverages 1,142,100 © 1,470 1,142,100 1,170
nd Vandalism & Malicious Mischief
ite Insurance | 46,400 by 46,400 AR
er Leakage Ingurence ~ - ~ -
mp life, A.D.&mD, and A&H, : Schoduled R Lon
er Series [Retention | groniea | Retention
Announcement Announcement 3
Total $5,585 $ 21,709
*First Year Retention $2,900
Bet? SEIS ito sane a anna tore PR
1362
__Norwood Gas _ Company
(Company)
Data Ret Insurance Coverages in Effect (Except Group Annuity)
System Coveragos Yoar 1958 Separate Company Coveray,
Tnounte or ne ~~ "jmounts or
f Insurance ts of r Limits of Retinatei
™ ~ Ldabi lity . Linbility
Al) Risks Insurance
Contents of Motor Vehicles $100,000, 5 Would Net Insure
Destruction of Valuable Papers 2000. 2 $50,000,
Automobile Physical Damage Insurance or
(Fire & Theft, eto.) 11,200 1h 11,200
Bonds. .
ve Orine
Pidolity $300,000. 21 . $300,000, 2,50
Money and Securities , 100,000, 100,000.
Forgery 100,000, 100,000,
Collection Agents 10,000. 10,000,
Open Stock 100,000, 100,000. Would not i
Water Heater Warranty Bond Various 290 Various
Camalty Insurance.
Workmen's Compensstion : J amend Statutory
Personal Injury one person e a °
: accident = $1,000,000. 300 $380,000.
Property Damage per socident = $2,000,000, 7 $2,000,000. 3,00
, ee ; deductible - = 000. 90.
‘Automobile Bodily Injury one person = $200,000. 300 $200,000. 1,0
ee a o-oo oe a
Automobile Property Danage per accident - $50,000, 50,008.
Nqilieding gh capleat |
on |
property demage) * $4,000,000, 18 $l 000,000,
Legal Liability Sas Explosicr
(property damage) $6,000,000, 840 $2,000,000,
Explosion_Inaurence
Boilers, Air Tanks, eto. 50,000 Te) 50,000
Meee een
7 c on
System) , $100,000, 12 $100,000,
Extra Expense Insurance 59,000 290 59,000 ©
Fire Insurance, Extended Coverages
and Vendalisn & Malicious Mischief 113,150 460 113,150
a a 3,760 9 3,760
Sprinkler Leakage Insurence - - @
usar Tafe, ABAD, snd AAR, aang oo Retention song +s Retentio
Announcement 160 Announcement 1,090
Total $1h 220
April, 1960
*#First Year Retention $1,930
$3,061
PML MNT RII BG see ROD LEAT A LOS 7 EYRE IDLO OGRA PO
IN SPORE DVI IPL, INES
13638
—tachusett Gas_Company
ompany
Data Ret Insurance Coverngen in Effect (Except Group Annuity)
; Systom Coverages Yoar 1958 Sepurate Company Coverage
=o ene ie nto oF . aod
tei pete of Insuranoe aman Cost Limits rad Estimated oe
whe urance |
Contents of Motor Vehicles $100,000, 8 Would Not Insure
aalaaiten of Valuable Papers 300,000, 3 . $50,000, 85
1 Damage Insura
eee ae.) ays 15,800 19 15,800 130
Comprehensive Crime é ;
Hidslity $300,000.) 21 : $300,000... : 2,380
Money and Securities 100 ,000,) 100,000,
Forgery 100,000 : 100,000,
Open Stock 100,000,) - * 200,000, Would not insure
Water Heator Warranty Bond - Various . 530 Various: __ 800
DSUNANcg .
Vorknen's Compensation Statutory 700 Statu 1,600
eer creme fee ee
© Fay ’ ® 7) f) °
Property Dama accidint = $2,000,000, 400 2,000,000, 54970.
Pdedeatiile = ¢1°000" : Seto? ‘
Iutoncbile Bodily Injury one perion - $200,000, 7 600 $200,000. 1,600
Automobile Property Damage By cveiéont ‘ wo $340094000- .
bees of prinary tosbrefie ares erver
on '
property denage)” $1,000,000, 21 $4,000,000. 600 |
legal Liability fas Explosi«n
(property damage) $6,000,000, 1,360 $2,000,000, 3,000
etLon Tn cq ’ :
Boilers, Air Tanks, ete. a
a 100,000 50 100,000 110
(damage to company distribution ..
Systen) $100,000, 22 $100,000, : 500
sme * pense Insurance 446,000 190 46,000 ~ 4oo
a ;
ies eee 491,600. 870 491,600 870
nts Insurance my ad ‘as re
Leakage Insurence os : bas oer ma
cup Life, ADD, and AckH, lod - hoduled
ho ; Seo Attached Retention Seo Attached Retention*
; Announcement 230 Announcement 1, 460
Total $5,02h $19,705
“First Year Retention $2,660
1364
SCHEDULE OF INSURANCE
Crass “A” Cuass“B” Crass“C” Cuass“D” Crass “E” Crass “F" Crigyagy
Rate of Annual Earnings of..........00ss0008 $1,501.00 $1,501.00 1.00 $3,501.00 1.00 1 «
ng es te we eon Wane Sn
than than than than than more fb
$2,501.00 $3,501.00 $5,001.00 $7,501.00 $10,001.00
1. Life Insurance
A. Deats BEeneFIT
Payable in Lump Sum at death of employee Cusss“A” Cisse “B" Crase“C” Cuase“D" Chase “E" Crass “F" Cuseg f
to the named — Es caresielae ena’ $1,000.00 $2,000.00 $3,000.00 $5,000.00 $10,000.00 $15,000.00 $19.5
B. ToTAL AND PERMANENT DISABILITY .
BENEFIT Ceass“A” Crass“B” Crass"C” Cuass“D” Crass“E” Crass“F" Cray B
1. Amount of Monthly Instalments...... $51.04 $5250 $54.00 $90.00 $180.00 $270.0 gin
2. Number of Months.........-+eeeeeee 20 40 et) rt) et) rol rt
If you become totally and permanently disabled while insured under the Plan and prior to age 60, *
either sickness or accident, the Life Insurance will be payable to you, during the continuance of such disability B
in monthly instalments as indicated. These amounts will be paid to the insured employee immediately ua §
receipt of due proof of total and permanent disability by the Insurance Company.
2. Accidental Death and Dismemberment In-
surance—Additional Benefits Cuass “A” Cuass "BY Crsss"C” Crass"D” Crass “E” Crass "F" Cuan '(? 3
A. AccipENTAL DeaTH BENEFIT.........- $1,000.00 $2,000.00 $3,000.00 $4,000.00 $5,000.00 $5,000.00 $5000 F
Payable in lump sum at death resulting from an accident in addition to Life Insurance Benefits.
B. AccipeNTAL DISMEMBERMENT BENEFIT Crass“A" Crass “BY Crase"C” Cusse"D" Crass “E" Crass “F” Cua "(
1. Loss of Two Major Members........ $1,000.00 $2,000.00 $3,000.00 $4,000.00 $5,000.00 $5,000.00 $500 §
Payable in lump sum in addition to total and permanent disability benefits of the Life Insurance Coveng,
should an employee become totally disabled through loss by accident of both eyes, both hands, both feet, ox
hand and one foot or similar dismemberment.
Crass “A” Crass “B” CraseC” Crass“D” Crass “E” Crags" Cran“(
2. Loss of One Major Member........ . $500.00 $1,000.00 $1,500.00 $2,000.00 $2,500.00 $2,500.00 $200)
Payable in lump sum should the insured employee lose one member of his body by accident, for instance om §
hand, one foot or one eye,
Nore—Benefits outlined under Accipentat Deatu AND DISMEMBERMENT Insurance are payable only when Accidental Dat
or Dismemberment occurs within 90 days from date of accident.
3. Weekly Sickness and Non-Occupational Ciss“A” Cisse “B” Coase “C" Crass "D" Crass “E" Cease “FY Cun’
Accident Benefits ......-ssseeereevers -, $10.00 = $15.00» $20.00 $25.00 $30.00 $30.00 SH)
A one for each full day of disability after attendance by a licensed practicing physician beginning witht: —
eighth day of disability for a period of twen -six weeks for any one sickness or any one non-occupatio &
accident. The period of disability may be either continuous or intermittent. No w | benefits are payak F
’
for any period of disability resulting from injuries arising out of, or in the course of, any employment {r
wage or profit.
4. Weekly Cost of All Above Insurance to Cias"A" Cise“BY Cisse "CY Crass "D" Chase "E" Cisse “PY Cum °C"
Each mployee eevee eeneeeeeeeeeeeseeeeee 25 cents SO cents 75 cents $1.25 $2.35 $3.04 $3.6
$. Automatic Increases ES
In addition to the preceding nts, each employee will receive on the anniversary date of his entrance inf
the Group Insurance Plan an increase of $100.00 of Life Insurance and $100.00 Accidental Death and Dis
paid by the employer.
6. Optional Methods of Payment
The amounts designated as payable in a lump sum under the Life Insurance will, if so elect, or if alt :
your death your beneficiary elects, be paid over a period in monthly instalments instead of in a single paymer.
SEE REVERSE OF THIS PAGE FOR SPECIAL FEATURES OF THIS PLAN
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RESPONDENTS’ EXHIBIT NO. 92 po wei gk See
Nan <, Mo. 77 fm
Gas Companies
Data Ret Insurance Coverages in effect (Except Oroup Annuity)
Und
ao rege |
ten Coverages Year 1958 ny Stock Gwned a je
; Amounts or ; Amounte or
Limits of ee - neues Limite of | Betimated
Liability : Cost Liability
struction of Valuable Papers 300,000
;
‘ 4 R }
$100,000 130 Would ps insure Would pa }
3 "680 4
$329,500 402 | 329,600 1,300 | 329,600 2,460
$300,000 oad 300,000 6,700 300,000 lane
000 100,000 100,000
100,000 100,000 100,000
10,000 10,000 10,000
100,000 100,000 | Would not | 100,000 Would not
insure ineure
Various 10,430 10,430 15,770
Statutory 15,900 | Statutory »700# | Statutory 68,900
one person = $100,000 100,000 P
one accident - $1,000,000 /12,007 | 1,000,000] 114,600 | 1,000,000 | 129,770 »
per — t - $2,000,000 see as "
deduc - $1,000
dutonobile Bodily Injury one persbn - $260,000 10,850 | 200,000 | 3,170 | 200,000 39,170
two or mohe - $1,060,000 1,000,000 1,000,000
Property Demage per accideht - 350,000 000 50,000
$4,000,000 pale 4,000,000 &,000 4,000,000 11,300
B nettere, Air Tanks, etc. $1,250,000 2,315 1,250,000 4,100 1,250,000 4,992
“Direct Damage Gas Explosion ®
—" —— $100,000 649 100,000 649 100,000 4,000
1,613,000 | 5,730 1,613,000 5,730 1,613,000 f 9,780
. Insurance, Extended. Coverages >. 5
and Vendalion & Malicious Mischief 22,735,470 | 31,400 | 22,735,47q 32,400 | 22,735,h70 | 32,400
129,600 233 129 ,600 233 129,600 233
Trow Lite, 1.0.60. and La. Scheduled | Retention scheduled Retention| Scheduled |
: See Attached | 8,825 | see Attac 1h, 16084 |See Attached 23,9ipem
Total $139,2h7 $293,751 $h20,5Se
*Minimum $9,800 - Maximum $66,200
*#Pirst year retention - $26,700
“First year retention - $43,260
PAS Ne.
1368 "
SCHEDULE OF INSURANCE
— Cases “B" Crans“C” Crase"DY Crass"E" Crane’ Crssgage
ss than
Ea i f. eevee teueeeereneee 1,501.00 1,501.00 501.00 501.00 001.00
Rate of Annual Earnings 0 $ Title Titles $3,501.01 $5.001.0 $7,501.00 $1001
than than than more
$2,501.00 $3,501.00 $5,001.00 $7,501.00 $10,001.00
1, Life Insurance
A, Deatn Benerit
Payable in Lump Sum at death of employee Csss“A” Crase“BY Crase"C” Cusse"D” Crane” Caer “F Crasg ice
to the named er: see eeeeeneeens $1,090.00 $2,000.00 $3,000.00 $5,000.00 $10,000.00 $15,000.00 $19,500.
B. Totat AND Permanent D1saBILity
Benerit Crase“A” Crass“BY Crase"C” Crsse"D” Crase“E” Crase"F Cras gr
1. Amount of Monthly Instalments...... $51.04 $52.50 $54.00 $90.00 $180.00 $270.00 $351m
2. Number of Months.......ccccccccce 2 40 it] 0 Ct] re] @
If you become totally and permanently disabled while insured under the Plan and prior to age 60,
either sickness or accident, the Life Insurance will be payable to you, during the continuance of such disabi
in monthly instalments as indicated. These amounts will be paid to the insured employee immediately upm
receipt of due proof of total and permanent disability by the Insurance Company.
- 2. Accidental Death and Dismemberment In-
surance—Additional Benefits Cusss“A” Crass"B” Crass "C” Cusse"D” Coase "RE" Crass" F" Coss *¢°
A. AcciwenTAL Deatn BENEFIT.......+.++ $1,000.00 $2,000.00 $3,000.00 $4,000.00 $5,000.00 $5,000.00 $5,000
Payable in lump sum at death resulting from an accident in addition to Life Insurance Benefits.
B. AccipenTAL DISMEMBERMENT BENEFIT Crass“A" Crase"B" Crass "C” Crsss“D” Crase“EZ" Crase“F Cun "¢"
1. Loss of Two Major Members........ $1,000.00 $2,000.00 $3,000.00 $4.00000 $5,000.00 $5,90000 $snmm
Cusss"A” Coass“B” Cuase"C” Coase “D” Crase"E” Craps "FY Cum"
2. Loss of One Major Member......... $500.00 $1,000.00 $1,500.00 $2,000.00 $2,500.00 $2,500.00 $2,500
Payable in lump sum should the insured employee lose one member of his body by accident, for instance on
, one foot or one eye,
Notz—Benefits outlined under AccipentaL Death AND DismempenMENT InsuRANce are payable only when Accidental Desi
or Dismemberment occurs within 90 days from date of accident. z
3. Weekly Sickness and Non-Occupationa) c1sss"A” Crass “BY Crass "C” Crass"D” Crase"E” Coase “FY Cris "C"
Accident Benefits ........ssccccessecses $1000 $15.00 $2000 $2500 $30.00 $30.00 $00
Payable for each full day of disability after attendance by a licensed practicing physician beginning with th
eighth day of disability for a period of twenty-six weeks for any one sickness or any one non-occupation
accident. The period of disability may be either continuous or intermittent. No w benefits are payabk
for any — of disability resulting from injuries arising out of, or in the course of, any employment {s
wage or profit.
4. Weekly Cost of All Above Insurance to Crass"A" Cures “D” Crass “eo” Cuase"D" Case" Cue "F* Cunt
Each ployee eee eee eeeeeseeeeeeeses 25 cents SO cents 75 cents $1.25 $235 $3.04 I)
& Automatic Increases
In addition to the preceding amounts, each employee will receive on the anniversary date of his entrance int
Group Insurance Plan an increase of $100.00 of Life Insurance and $100.00 Accidental Death and Dir
memberment Insurance until five such increases have been made. The entire cost of these increases will k
paid by the employer.
= 6. Optional Methods of Payment .
The amounts designated as payable in a lump sum under the Life Insurance will, if so elect, or if alts
your death your beneficiary elects, be paid over a period in monthly instalments instead of in a single paymett
SEE REVERSE OF THIS PAGE FOR SPECIAL FEATURES OF THIS PLAN
1369
Res. Ex. 92
RESPONDENTS’ EXHIBIT NO. 92A ;
NEwW ENGLAND ELECTRIG SYSTEM
441 STUART STREET
ann BOSTON 16, MASSACHUSETTS
Oty > #arry Hanson a
more VICE PRESIDENT A January h, 1961
a : Mr. Samuel Gishman
mn Assistant Chief Financial Analyst
E Branch of Public Utility Reeulation
sae Securities and Exchange Commission
351.00 i Washington 25, D. C.
o fF
~ d Dear Mr. Gishman: 7
sa =
Y upon This is in answer to your telephone inquiry to Mr. R. B. Dunn
& concerning (1) an explanation of the difference between the two figures
1 relating to insurance in Exhibit 91 and how the insurance cost was arrived
ane at and (2) additional information as to blanket coverages and allocation
0000 of costs with respect to insurance shown in Exhibit 89.
_— z With respect to (1) above, the difference between the figure of
le $127,000 shown in paragraph A at the top of page 38 in Exhibit 91 and the
verage, #120,600 in the last column on page 10 represents the amount of insurance
et, one e savings which would affect other than income accounts in the year 1958,
Ee The figure of $127,000 represents the gross savings in insurance costs
unc which would be realized under combined operation as compared with inde-
on © pendent operations (see Exhibit 92),
nce one
i With respect to (2) above, all of the policies shown in Exhibit
al Dest Es 89 were systemwide blanket policies with the exception of the Water Heater
g Warranty Bond, Legal Liability Gas Explosion, Direct Damage Gas Explosion,
root % and Extra Expense Insurance which were blanket policies for the gas com-
oe Pe panies only, and a few small policies written for Lynn Gas and Electric
iad i Company prior to acquisition still in effect, However, certain of the
payable blanket policies were not applicable to every company since in the case of
ent {or certain companies no risk or exposure was involved. Of course, in this
s event no part of the cost was allocated to such companies,
¢
‘34 3 We are attaching a schedule showing the allocation of costs for
' each of the coverages between gas, electric and other companies, and the
ore ye basis for allocation,
nd Dit
will be
Sincerely yours
s/ Harry Hanson
Enc,
THE NAME “NEW ENGLAND ELECTRIC SYSTEM" MEANS THE TRUSTEE OR TR
NOT PERSONALLY) UNDER AN AGREEMENT AND DECLARATION ©
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1373
RESPONDENTS’ EXHIBIT NO. 104
Res. Ex. 10h
NEw ENGLAND ELECTRIG SYSTEM
441 Stuart STREET
BOSTON 16, MASSACHUSETTS
Harry Hanson
VICE PRESIDENT AND TREASURER
June 21, 1960
e Mr, Francis H. Spencer
‘ Division of Corporate Regulation
: Securities and Exchange Commission
- Washington 25, D. C.
4
‘I Dear Mr. Spencer: Res File No. 59-102
# Pursuant to the request of Mr. Leon Ware, we are submit-
te ting herewith schedules showing a breakdown of amounts in the Ebasco
3 studies of the changes in costs of the eight Massachusetts gas companies
7 of NEES resulting from severance, together with an estimated distribu-
q tion of increases in operating expenses by major accounting classifica-
4 tions. In view of the fact that no estimate has been made of the allo-
a cation of charges of the "Central Organization" under combined operation
among the eight companies, totals only have been included for combined
operation,
In addition, since some of the increases in operating
expenses are considered allocable to production, and since production
expenses and purchased gas were excluded from the summary. tabulation of
1958 operating expenses of Massachusetts gas companies which was submit-
ted as Respondent's Exhibit 90, it would appear that the column entitled
"Total-Pro Forma" of that exhibit should be revised to exclude the amount
allocable to production, A revised summary tabulation is enclosed.
We are sending you herewith four copies of each of the
above-mentioned schedules.
Sincerely yours
s/ Harry Hanson
Enclosures
NLY ITS TRUST ESTATE, ANO NO SHAREHOLDER,
ABILITY THEREFOR.
137
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1377
RESPONDENTS’ EXHIBIT NO. 104A
DATA* SUPPLEMENTAL TO RESPONDENT'S Ex. 90
Massacuusetts Gas Companirs 1958 Operating Expenses
Per Customer
(Exciupine Propuction anxp Purcuasep Gas)
Pro Forma, assuming combined operation
of the gas companies after severance.
Amount Per Customer
Transmission and Distribution $1,648,156 $ 6.99
Utilization 836,008 3.95
Commercial 1,429,994 6.06
New Business 1,243,300 5.27
Admin. and General, less depreciation
but including Pensions & Welfare 2,648,375 11.24
_.
Total — pro forma $7,805,833 $33.11
‘ Not including Amortization of Conversion Cost.
* Supplied to the Staff by Harry Hanson, Treasurer of NEES, via
telephone.
1379
RESPONDENTS’ EXHIBIT NO. 105
Res. Exhibit No. 105
(1h Pages)
INCREASES IN COSTS UNDER COMBINED OPERATION
The following analysis sets forth in summary form, the effect of
combined operation (separate from the NEES System) versus System operation
in the year 1958, or the net effect of severance a8 & group upon the operations
of the eight System gas companies,
Under Executive, Administrative and Staff, the Pro Forma Payroll has
been taken from the Supplemental Report (Exhibit 91), while the actual figures
shown are derived from the Gas Severance Study - Volume I (Exhibit 58~A).
Under the various other sections, the increases in cost have been
sumarized from the Gas Severance Study (pages 136, 237, 348, Lb7, 537, 631,
725 and 831), except where changes in operations have been contemplated under
combined operation versus independent operation, Each change is explained in
a note or by a Supplementary Schedule detailing the basis of the change, using
48 @ source the Pro Forma figures in the Supplemental Report and Actual figures
in the Gas Severance Study.
1380
Executive, Administrative and Staff
Payroll
Taxes
and Billing
Expense Fringe for
Payroll Reimbursement Benefits Services
Pro Forma (combined operation)
Central Organization $574,300 $35,000
Local Organizations: —
Central Mass, Gas 31,1009
Lawrence Gas 43,890
Lynn Gas 58,800
Mystic Valley Gas 61,600
North Shore Gas 60, 300
Northampton Gas 37,309
Norwood Gas 32,009
Wachusett Gas 31,000
930,800 35,000
Adjustment to reduce salaries
to average 1958 levels (uh..400)
886 , 4,00 35,000
Actual (System operation) (529,900) (16,000)
NEPSCO ($235, 300)
Billed by Worcester (5,500)
Payroll taxes and fringe
benefits on increased
payroll $53,500
6,509 19,000 00 $2L0,800
( ) Indicates red figure
The total increase in Executive, Administrative and Staff costs which would re
from combined operation would affect the accounts of the eight gas companies as fo!
Operating Expenses wee
Payroll Taxes 5.500
Sub-Total 205 900
Clearing Accounts (12,600)
Other Accounts 100)
3 200
_
—
(1) From pages 12h, 225, 332-3, L432, 526, 622, 719 and 621 of Exhibit SBA.
1381
‘ Production, Distrjbution, Utilization and Garage
Other
i Operating Operating Payroll
ty Revenues = Expenses_ Taxes Total
3 mi ootal
Central Mass. Gas ($ 200) ($ 200)
(* Lawrence Gas 4,000 ; »000
‘uf lynn Gas 27,800 $ 600 28,100
“af Mystic Valley Gas (1) ( 1,100) 400 . ( 700)
‘qf North Shore Gas ($1,800) ‘6,700 | 8,500
‘jf Northampton Gas : 5,600 100 5,700 °
| Norwood Gas ( 600) ( 600)
_ Wachusett Gas 100 100
Total $1,800 42,300 $1,100 45,200
Operating Payroll Nonoperating
Expenses Taxes Income(1) Total
Central Mass. Gas ($ 5c} $ 800
Lawrence Gas ( 6,800 6,800
> lynn Gas (2) ($13,500) ($200) ( 1,700) (12,000)
' Mystic Valley Gas 4, 700 100 1,000 »800
_ North Shore Gas 4,800 ( 4,800)
_ Northampton Gas ( 700) 700
§) Norwood Gas | 1,000 ( 1,000
‘fe Wachusett Gas 2,700 ( 2,700
Total (3 8800) ($100) (t 500) ($8 00)
fy Included under Merchandising
A2) As per Supplementary Schedule No, 1
1382
General Accounting
Operating Payroll
Expenses Taxes Total
Central Mass. Gas (1) ($1,100) ($200) ($ 1,300) L
Lawrence Gas (1) 100 6,700 M
Lynn Gas . 5,000 5,000 N
Mystic Valley Gas 8,000 100 8,100 N
North Shore Gas (1 5,800 100 5,900 N
Northampton Gas ~ (1) 400) . ac W
Norwood Gas (1) 2,200) ~~? 2,200
Wachusett Gas (1) ( 4,300) 200 4,100)
$17,400 $200 $17,600
(1) As per Supplementary Schedule No. 2
Customer Accounting
Operating Payroll
Exporeee ae
Central Mass, Gas $ 18,000 ¢ 600 $ 18,600
. uwrence Gas 26, 800 300
lynn Gas 13h,,000 1,700
Mystic Valley Gas 133,000 1,800
North Shore Gas 45,900 700
Northampton Gas 31,000 4,00
Norwood Gas a! -
Wachusett Gas 20,900 500
$109,600 $6,000 $15,600
Machine Accounting
Operating Payroll
Expenses_ taxes,
Mystic Valley Gas 13,00 $100
1383
Stores
Operating Payroll
Expense Taxes Total
Central Mass. Gas 2} $ 800 $ 800
Lynn Gas (1) 300 200 500
Mystic Valley Gas ~ - -
' North Shore Gas { 3,000 (100) 2,900
_ Northampton Gas (1 200 « 200
Norwood Gas - - -
Wachusett Gas ==‘ (1) 200 =. 200
Total | $9,200 $ 300 $9,500
rr
(1) As per Supplementary Schedule No. 3
Miscellaneous Services
Operating Payroll
Expense Taxes Total
Lynn Gas $15,700 $200 $15,900
Facilities (1)
Other
Operating Operating Property
Revenue Expenses Taxes Depreciation Total
Central Organisation = - $37,000 - - $37,000
Central Mass. Gas $ 1,000 10,900 - - 9,900
Lawrence Gas 1,800 22,100 $ 1,000 $ 500 21,800
lynn Gas 2,100 14,000 22,000 2,700 _ ~ 36,600
Mystic Valley Gas (19,700) - . (19, 700)
North Shore Gas (14,700) ( 5,900) - ae ae 800
Northampton Gas 23, 300) - ~ - 23,300
Norwood Gas ~ - - -
Wachusett Gas - - -
$33,100
1384
Insurance (1)
Pre Forma (2) Actual Increase (3)
Total _ $293.70) $139,300 $151, 1,00
Not allocated between companies
2) As per Exhibit 91
3) Operating Expense
Transportation
Operating
Expenses Total (1)
Mystic Valley Gas ($2,500) __ ($2,500) (
(1) As per Supplemmtary Schedule No, 5
Professional Services
Pro Forma Actual Increase(1)
Independent Audit
Central Mass. Gas $ 2,500 $1,600 . $ 900 &
Lawrence Gas 2,500 1,600 900 (2)
Lynn Gas 2,809 1,100 1,00
Mystic Valley Gas 2,300 1,600 700
North Shore Gas 2,900 2,300 600
Northampton Gas 2,500 1,600 900
Wachusett Gas 2,500 1,600 900
Central Organization _ 3,000 - 3,000
Outside Legal Services 10,000 ~ ____ 10,000 (2)
Total $32,700 __ $12,700 $20,000
f Operating Expense
2) Indicates Additional Cost
1385
7
" Wacellaneous
Other
Operating Operating Payroll
Revenue - Expense Taxes Depreciation Total
Central Organization(1) $25,300 $100 $ 25,100
Local Organizations:
Central Mass. Gas 1,500 $ 2,500 4,000
Lawrence Gas 10,000 3,000 13,000
Lynn Gas : 12,500 2,500 15,000
Mystic Valley Gas ($3,000) 32,900 7,000 42,900
North Shore Gas (8,400) 2,000 (6,400
Northampton Gas ( 100) 300 1,500 1,900
Norwood Gas 800 500 1,300
Wachusett Gas : 1,200 3,000 4,200
Total $3,100 $76,100 $100 $22,000 101
(1) As per Supplementary Schedule No. 6
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1393
RESPONDENTS’ EXHIBIT NO. 106
[Letterhead — New Enouanp Execrric System]
December 7, 1960
Mr. Samuel Gishman
Assistant Chief Financial Analyst
Branch of Public Utility Regulation
Securities and Exchange Commission
Washington 25, D. C.
Dear Mr. Gishman:
This is in answer to your telephone inquiry concerning
reconciliation of the $1,300 increase in ‘*Executive, Admin-
istrative and Staff’? payrol] and expenses (shown on page
719 of Exhibit 58 A), which would result from independent
versus system operation of Norwood Gas Company, to
the accounting effect of such increase for the year 1958 as
shown on page 720 of Exhibit 58 A.
In 1958, Norwood built a liquid propane plant and Nor-
wood’s 1958 actual payroll costs (see page 709 and second
paragraph on page 719) included $6,800 for payroll plus
$1,600 related fringe benefits and expense reimbursement,
an aggregate of $8,400, for the engineering services of the
Malden Gas Division which were charged to plant. Under
independent operation, the Executive, Administrative and
Staff payroll and expense for 1958 (see page 718 and first
paragraph on page 719) would have been all chargeable to
expense, except for $1,900 which is considered to be the
normal administrative payroll charged to construction.
Other engineering services, such as was necessary in 1958
in connection with the liquid propane plant installation,
would have been obtained from an outside source and
charged to plant. Moreover, an additional] $1,200 of Nor-
wood’s actual payroll was charged to other than expense
accounts, i.e., $1,000 to merchandising (see top of page 721
re merchandising) and $200 to clearing accounts which,
or
cate
PAC 8 eA MET YN ROTI ESAS FH RR ay
1394
it has been assumed, would have been charged to expense
under independent operation. Therefore, the $8,400 appli-
cable to the engineering services of the Malden Gas Division
plus (a) $1,200 of Norwood’s 1958 payroll charged to other
accounts, (b) $6,800 estimated increase in payroll resulting
from independent operation, (¢) $500 increase in annual
expense reimbursement and (d) $800 increase in payroll
fringe benefits total $17,700 from which was deducted the
actual NEPSCO billings of $7,000 charged to expense in
1958 to arrive at the $10,700 increase in operating expenses
as shown on page 720.
I hope this explains the situation to you. If not, please
phone and we’ll try again.
Sincerely yours
(s) Harry Hanson
1395
RESPONDENTS’ EXHIBIT NO, 107
KES. “%o
NEW ENOLAND ELECTRIC SYSTEM
Gas Subsidiaries
Insurance Coverages in Effect (Except Group Annuity) - Annual Cost Per Policy Billings
Amounts or
Limits of ;
type of Insurance Liability 1954 1955 1956 1957 1958 1959
| Risks Insurance
B sotente of Motor Vehicles $100,000 $ 9% $$ 150 $ 15% ¢ 150 $ 130 § 130
Destruction of Valuable Papers 300,000 70 70 70 79 79 79
tomobile Physical Damage (1) 183,200 230 230 250 250 4o2 42s
Gonprehensive Crime .
Adelity 300,000 )
Money and Securities 100,000 ) 540 540 520 520 560 800
“Forgery 100,000 ) ;
Collection Agents 10,000 )
“Open Stock 100,000 )
ter Heater Warranty Bond Various No Coverage 27,300 12,600 12,700 10,430 8,860
Insurance
Workmen's Compensation Statutory 23,700 15,500 19,800 21,900 15,900 18,900
Personal Injury one person = 100,000)
one accident- 1,000,000)
TOPS! ty Damage per accident- 2,000,000 11,500 7,600 19,700 20,100 12,000 10,200
deductible - 1,000
lutomobile Bodily Injury one person ~ poe c ; ;
two or more = 1,000,000 15,500 10,200 11,300 10,900 10,850 13,000
intonobile Property Damage per accident- 50,000)
Wess of Primary (Umbrella
cluding gas explosion
joperty damage (2) 2,000,000 No. Cov. No. Cov, 800 630 1,2hh 1,320
ml Liability Ges Explosion (3) 2,500,000 25,600" 34,300" 37,600 39,200 38450 38/450
sion Insurance
ert, Air Tanks, etc, 1,250,000 1,500 1,500 1 1,6 2,31 2
Danage Gas Explosion *100/000 "bho "Guo "eho "elo "él "eis
to Company Distribution System)
imense Insurance (4) 848,000 2,340 24340 3,708 2,900 5,730 5,730
deurance, Extended Coverages
dalism & Malicious Mischief (5)1h,348,900 30,200 = 23,300» 23,200 24,500 31,00. 36,300
129,600 No. Cov, No. Cov, No. Cov, 250 233 233
ge Insurance 23,250 50 50 50 50 50 50
eet ALD.&D. and A.&H. (6) - 6,600 5,700 5,800 6,700 _ 8,825 9,990
Total (7) $118 ,565 $129,420 $137,880 $143,119 $139,247 $17 ,432
(1) Amount of insurance increased to $ 329,600 in 1958
(2) Limit of insurance increased to 4,900,000 in 1958
(3) Limit of insurance increased to 6,000,000 in 1958
4) Limit of insurance increased to 1,613,000 in 1958
(5) Amount of insurance increased to 22,735,479. in 1958
(6) Cost indicated is Insurance Company retention .
(7) Totele for years 195) through 1957 do not include Gas Dept, of Lynn Gas & Flectric Co.
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1397
RESPONDENTS’ EXHIBIT NO. 108
New Eneuanp Exvecrric System
Five Evectrric Companies
ComMERCIAL Costs Per Customer — 1958
Customers At Commercial Per
December 31,1958 Cost) Customer
Lynn Electric Company . 45,378 $304,827 $6.71
Merrimack-Essex Electric
Company | 164,836 746,291 4.53
Northampton Electric
Lighting Company . 9,512 36,415 3.83
Suburban Electric Company 80,302 336,352 4.19
Worcester County
Electric Company 203,576 976,797 4.80
‘) Per 1958 Returns to the Massachusetts Department of Public
Utilities.
RESPONDENTS’ EXHIBIT NO. 109
DistriputTion or CLEARING Accounts BETWEEN OPERATING
Expense Accounts anp Puiant & Oruer Accounts
Unver Compinep Operation (Exuipit 91)
Set forth on the attached tabulation is a summary of the
sources of increases and decreases in charges to clearing
accounts and the distribution thereof to operating expense
accounts in the net amount of $53,400 (Exhibit 91, page 40
and Exhibit 105, page 8) and to plant and other accounts
in the net amount of $28,100.
The changes in clearing account charges as shown on this
tabulation are listed in accordance with the functional
classifications used throughout Exhibits 58A and 91. In
the Executive and Administrative cate; gory there is indi-
cated a reduction of $3,100 in Stores Cleari ing caused by
eliminating NEPSCO billings to the individual gas compa-
REG eR ROA ERE
1398
nies which those companies had charged to Stores Clearing
and which are shown in the E & A section of each company
in Exhibit 58A. Also in this category is a reduction of
$2,100 in Transportation Clearing brought about by the
elimination of the part time Garage Mechanic and Trans-
portation Supervisor who was included in the actual KE & A
category of Northampton Gas Light Company (Exhibit
58A, page 610) and whose salary had been charged to
Transportation Clearing. The final reduction in this cate-
gory is $7,400 in Other Clearing which is made up of $1,700
in NEPSCO billings and $5,700 of Gas Division charges.
This $5,700 is made up of (a) $2,100 charged to inter-
company billing clearing for services to the gas depart-
ment of The Narragansett Electrie Company (since such
services would not be performed if the gas companies were
separated from NEES, no such charge is made in the pro
forma figures) and (b) an estimated $3,600 representing
curtailment of other actual activities charged to clearing
accounts (chiefly p: liminary survey and investigation) on
account of the integration of the Lynn Gas department into
the organization and the elimination of joint engineering
services bythe Lynn Gas and Electric Company, with
resulting increased demands upon the Central Organization
engineering staff.
The next category on the tabulation is Production, Dis-
tribution, Utilization and Garage which has a net increase
of $6,000 to Transportation Clearing made up of the
following:
$5,500 net increase at Lynn due to a payroll increase
for garage personne] in the pro forma combined oper-
ation (Exhibit 91, page 20) as compared with actual
payroll for garage personnel and supervision (Exhibit
58A, page 335) adjusted to 1958 wage levels;
$3,800 net reduction at Mystic Valley due to elimi-
nation of Suburban billing for garage services and the
PEE Roce ee 56 RELL TR ELL APE IESE LE LEE EOE OO ITED
1399
substitution therefor of personnel, whose direct pay-
roll charges only would be charged to transportation
clearing, to perform these services for Mystie Valley
(Exhibit 91, page 24 and Exhibit 58A, page 435);
$4,300 net increase at North Shore due to elimination
of billing by North Shore to Merrimack-Essex for
garage services at North Shore’s Beverly garage. Of
the $5,000 billed in 1958, $700 was for payroll taxes
and fringe benefits which do not affect clearing ac-
counts leaving a $4,300 increase to Transportation
Clearing.
The next category is General Accounting at Lynn in
which there was a net reduction of $1,900 in charges to
Stores Clearing brought about by shifting of functions of
certain Works Accounting personnel to General Accounting
and to Stores Accounting to be consistent with functional
categories established throughout Exhibits 58A and 91.
That part of Works Accounting payroll which had been
charged to Stores Clearing ($1,900) has been deducted
from Stores Clearing as shown on the tabulation and the
functions have been provided for in the Stores Accounting
group. The detail of the above is found in Exhibit 58A,
pages 340, 341, 343 and 344.
In the Stores category the net increase of $26,800 in
charges to Stores Clearing is shown in detail by compa-
nies affected on the Supplementary Schedule No. 3 of
Exhibit 105 which is based on the detailed payroll analysis
for each company in Exhibits 58A and 91.
The changes in Stores Clearing and Transportation
Clearing in the Facilities category are based on the net
changes in charges to these clearing accounts brought about
by the increases or decreases in rental costs of storeroom
and garage space chargeable to Stores and Transportation
Clearing accounts. The detail of these changes by affected
1400
companies is shown on Supplementary Schedule No. 4 of
Exhibit 105.
In the Transportation category the net increase in Trans-
portation Clearing is $34,400 which is detailed in Supple-
mentary Schedule No. 5 of Exhibit 105 by companies
affected. This Schedule also shows whether the increase
in Transportation Clearing is due to increased number of
vehicles or replacement of servicing previously provided
by an affiliated company or otherwise. Supplementary
Schedule No. 5 also shows the effect of eliminating inter-
company billing for transportation services between Cen-
tral Massachusetts and Worcester which affected Trans-
portation Clearing and between Mystic Valley and Sub-
urban which directly affected operating expense.
The last category on the tabulation is Miscellaneous
showing a net increase of $2,400 to Stores Clearing, $1,800
to Transportation Clearing and $3,100 to Other Clearing
and a total of $7,300 which are brought about by net
increases in telephone charges chargeable to clearing ac-
counts and elimination of intercompany billings which had
affected clearing accounts in actual] 1958 operation.
The distribution of increased charges to clearing accounts
under pro ferma combined operation shown at the bottom
of the attached tabulation is based upon an analysis of the
reason for each change in the charges to that clearing
account. In the ease of Stores Clearing the distribution of
charges depends upon the type of materials handled. Since
no change in the type of materials handled is anticipated
as a result of severance, distribution of the $45,100 net
increase in charges to Stores Clearing is based upon an
analysis of how the increase would have been distributed
on the basis of actual type of materials handled in 1958.
Therefore, the distribution follows in general the actual
distribution between maintenance, construction and other
accounts during the year 1958.
OTOL terme
1401
In the case of Transportation Clearing some of the
changes in charges in this account are attributable to a
change in the cost of providing transportation services for
the same purposes as they were actually provided in 1958 ;
in these cases distribution is based upon the actual use of
these transportation services in 1958. Since most construc-
tion work for the gas companies was done by outside con-
tractors the bulk of the Transportation Clearing account
was charged to operating expense accounts. This would
also be the case under pro forma combined operation and
therefore the bulk of these increases in charges to Trans-
portation Clearing is distributed to expense accounts. Othe:
changes result from the necessity of providing additional
transportation equipment, over and above those actually
provided in 1958 principally passenger cars for customer
service or general use. In these instances the distribution
is based upon a consideration of the purposes for which
each change in transportation equipment has been made.
The distribution of Other Clearing accounts has been
arrived at in a similar way, by an analysis of the reasons
for each change in charges to these accounts. The net
decrease in charges to Other Clearing accounts is largely
attributable to a decrease in time to be spent by the Central
Organization gas engineers on matters chargeable to pre-
liminary survey and investigation clearing and to elimina-
tion of Service Company billings charged to that account;
therefore, the decrease in charges to other clearing ac-
counts is largely distributed to plant.
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FERIA ILL IN SE,
1405
RESPONDENTS’ EXHIBIT NO. 110
EXPLANATION OF THE DERIVATION OF THE INCREASE IN CHARGES
TO OpEraTING Expenses oN Account or Executive,
ADMINISTRATIVE AND Starr Costs As SHOWN on
Page 2 or Exutsir 105
Attached is a table with explanatory notes showing the
derivation of the various figures shown at the bottom of
page 2 of Respondents’ Exhibit 105, including the figure
of $205,900 reflecting the increase in executive, administra-
tive and staff costs chargeable to operating expense. This
figure also appears at the top of the second column of
figures on page 40 of Exhibit 91.
With respect to the $12,600 and $5,100 minus figures
shown at the bottom of page 2 of Exhibit 105, the $12,600
decrease in charges to clearing accounts is the net effect
of the charges discussed in notes 4 and 7 to the attached
tavle; and the $5,100 decrease is the net effect of the
matters explained in notes 3 and 5.
The reconciliation at the bottom of page 2 of Exhibit 105
is designed to summarize the effects on all accounts of the
change in costs reflected in the main table on that page,
and which must be taken into consideration in reaching the
total at the bottom of page 40 of Exhibit 91. As already
stated, the $205,900 figure appears at the top of page 40
of Exhibit 91. Of the amounts entering into the $5,100
minus figure at the bottom of page 2 of Exhibit 105,
a minus $5,700 enters into the #8400 decrease shown for
New Business costs on page 40 of Exhibit 91, as explained
in note 5 to the attached table. The $12,600 minus figure
at the bottom of page 2 of Exhibit 105 is included in the
net change in charges to clearing accounts as reflected in
the total of $53,400 on page 40 of Exhibit 91, to the extent
it is ultimately chargeable to expense through the distribu-
tion of clearing accounts. (See the answer to the separate
request for information with respect to said $53,400 of
distribution of clearing accounts. )
1406
Actual Pro Forma Increase
Executive, Administrative and Staff
Payroll at 1958 Levels 1/ $529,900 $ 886,00 $ 356,500
Expense Reimbursement 1/ 16,000 35,000 19,000
Payroll Taxes and Fringe Benefits 2/ _ 79,500 133,000 53,500 1/
Total Payroll, etc. $625,1,00 $1,054,400 $29,000
Less Distribution of Payroll, etc.
to Other Than Operating Expense:
Plant Accounts 3/ $ 20,000 $ 20,600 $ 600
Clearing Accounts l/ 23,500 15,700 ( 7,800)
Merchandising Expense 5/ 5,700 -- (_ 5,700)
$49,200 $ 36,300 $(12,900)
*Distribution of Payroll, etc.
to Operating Expense $576,200 $1,018,100 $441,900
NEPSCO Billing 6/ $235, 300 ~ $(235, 300)
Worcester Billing 1/ 5,500 -- (5,500
Total Billing $21,0, 800 -- $(21,0,800)
Less Distribution of NEPSCO
Billing to Clearing Accounts 7/ $ 4,800 -- $(__,,800)
*Distribution of Billing to
Operating Expense $236,000 -- $(236,000)
Sum of Items marked with
asterisk (*), or Increase
in Operating Expense $812, 200 $1,018,100 $ 205,900
1See Exhibit 105, page 2.
2.15% of Payroll.
3 Actual charges to plant were chiefly for services of Gas Division
Engineers, These charges are constant upon going to pro forma
organization except for an estimated additional charge of $1,300 for
engineering to be performed by the Central Organization engineers
for Lynn Gas Company and charged to plant. This increase is offset
by elimination of $700 actually charged in 1958 to plant on account
of joint engineering services performed by the Lynn Gas and Electric
Company engineering staff.
4Pro forma charges to clearing accounts are less than the 1958
actual charges on account of three factors:
(a) Included in the actual executive, administrative and staff fig-
ures for 1958 is a Garage Mechanic and Transportation
Supervisor at Northampton (Exhibit 58A — Page 610) whose
salary was charged to transportation clearing in the amount of
$2,100; since no person performing equivalent services is
4
1407
included in the pro forma executive, administrative and staff
group no such charge is made in the pro forma figures.
(b) In 1958, $2,100 was charged to intercompany billing clearing
for services to the gas department of Narragansett Electric
Company; since such services would not be performed if the
gas companies were separated from NEES no such charge is
made in the pro forma figures.
(c) Integration of the Lynn gas department into the organization
and elimination of joint engineering services by the Lynn Gas
and Electric Company, with resulting increased demands upon
the Central Organization engineering staff, would require cur-
tailment of other actual activities charged to clearing accounts
(chiefly preliminary survey and investigation) in an estimated
amount of $3,600. These services would have to be obtained
from outside the company, and since no provision has been
made for the cost of these services in the pro forma organ-
ization, no corresponding charge to clearing accounts is
appropriate.
° In 1958, $4,700 of the salary of the Assistant Manager at North
Shore and $1,000 of executive salary at Norwood was charged to
merchandising (a non-operating income account). In the pro forma
organization the Assistant Manager at North Shore has been elimi-
costs charged to operating expense, they have no effect on the total
at the bottom of page 40 of Exhibit 91 because the adjustment is
offset by a decrease in costs of merchandising (an increase in non-
operating income) which js included in the reduction in New Business
expense in the third line on page 40 of Exhibit 91. (See page 3 of
Exhibit 105).
§ Does not include billings charged directly to capital accounts.
7 This figure consists of $3,100 charged to stores clearing and
Sb eB AReD a R ites Satae BSRBE
1408
RESPONDENTS’ EXHIBIT NO. 111
Mystic VALLEY Gas Company —
SuBURBAN EXLectric COMPANY
IBM Machine Rental Allocation
Mystic Suburban
Valley Gas Electric
Company Company Total
Rentals Paid to IBM
(24 Machines ) $28,800 $19,900 $48,700
Amount Billed by
Mystic to Suburban (13,300) 13,300 —
Amount Billed by
Suburban to Mystic 11,300 (11,300) —
Allocation of Total Costs $26,800 $21,900 $48,700
The rentals paid to IBM by each of the two companies
bore no relationship to the final distribution of costs, but
were merely the result of a grouping of machines for pur-
poses of billing. The purpose of cross billing between
Mystic and Suburban is to arrive at an equitable allocation
of total rentals between the gas and electric companies.
The allocation of costs to be accomplished by cross bill-
ing is determined by a work load analysis as follows: An
analysis of work load on the machines showed 30% to be
genera] accounting and 70% to be customer accounting
functions. Furthermore, gas and electric general account-
ing work performed was found to be approximately equal
in amount, and therefore the 30% of the total applicable
to general accounting was allocated 15% to each company.
The 70%, relating to customer accounting functions, was
allocated 30% to Suburban and 40% to Mystic, in direct
proportion to the billing work load involved. A combina-
tion of the amount allocated under each function results in
an overall allocation of 55% to Mystic and 45% to Sub-
urban which is the result of the cross billing set forth above.
1409
In addition, customer bills for North Shore Gas Com-
pany and the Salem-Beverly-Gloucester area of Merrimack-
Essex Electric Company are also prepared on these ma-
chines for which Mystic Valley bills North Shore for the
gas bills prepared and Suburban bills Merrimack-Essex
for the electric bills prepared. The billing to North Shore
and Merrimack-Essex is based upon total machine rentals
and payroll costs applicable to the total bills prepared for
the four companies, with the charges te North Shore and
Merrimack being allocated in proportion to the total on a
cost per bill basis. The total amount billed by Mystic to
North Shore for this service was approximately $11,800,
half of which is taken as a credit to machine rental costs
on page 445 of Exhibit 58A and the other half as a credit
to payroll costs on page 442.
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