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Cost-of-Service <br />Two separate customer allocators were utilized. The customer facilities allocator <br />was used to allocate costs associated with the physicalfacilities required to serve <br />individual customers such as service transformers, service drops and meters. The <br />customer service allocator is for allocation of costs associated with customer <br />service meter reading, billing, collections and customer inquiries. For both the <br />customer facilities and customer service allocators, a weighted customer allocation <br />factor is developed. Weighting factors are developed to represent the difference <br />in service configurations between customer classifications. For instance, a larger <br />customer facility is required for a single large power customer than for a single <br />residential customer, or a single large power customer requires more customer <br />service than a single residential customer. <br />Revenue <br />energy, customer facility, customer service and direct costs. <br />Cost of Service Results <br />Based on the classifications and allocations described above, the estimated cost <br />to serve each major class of customers for the 2019 Test Year was determined. <br />Exhibit 3-F presents this analysis in detail. Table 3-2 below summarizes the total <br />allocated electric costs for each class compared to the total electric revenues <br />received from the class during 2019. <br />-11 - <br />156 <br />