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ORDER NO. PSC -2017 -0359 -PAA -EI <br />DOCKET NO. 20170097 -El <br />• PAGE 4 <br />it's classified as a transmission investment and recorded to account 351. Assets that provide <br />reliable energy back up can be classified as a distribution investment and recorded to account <br />363. If an asset serves roles across multiple functions, it is allocated on a percentage basis (by <br />usage) accordingly. <br />Table 1 below shows the total amount of energy storage equipment investments, as well <br />as the associated depreciation reserves, FPL currently has recorded on its books. <br />• <br />• <br />Table 1 <br />Account 362 - Station Equipment <br />Energy Storage Assets <br />Plant Investment <br />(as of April 2017) <br />Depreciation Reserve <br />(as of April 2017) <br />Community Storage Facilities <br />$500,254 <br />$3,326 <br />Florida Bay Everglades N. P. <br />$3,435,123 <br />$25,477 <br />Miami Open Tennis Stadium <br />$963,598 <br />$3,814 <br />South West <br />$6,080,404 <br />$97,793 <br />Total* <br />$10,979,379 <br />$130,411 <br />Source: FPL's Response to Staff's First Data Request, No. 5 - Supplemental <br />*May not add due to rounding <br />Tables 2 and 3 detail the apportionment of investments being requested for transfer from Account <br />362 - Station Equipment (Table 1) to Account 348 - Energy Storage Equipment — Production (Table 2) <br />and Account 363 - Energy Storage Equipment — Distribution (Table 3). <br />Table 2 <br />Account 348 - Ener av Storage Equipment — Production <br />Energy Storage Assets <br />Plant Investment <br />(as of April 2017) <br />Depreciation Reserve <br />(as of April 2017) <br />Community Storage Facilities <br />$250,127 <br />$1,663 <br />Florida Bay Everglades N. P. <br />$1,717,562 <br />$12,739 <br />South West <br />$5,472,364 <br />$88,014 <br />Total* <br />$7,440,053 <br />$102,415 <br />Source: FPL's Response to Staff's First Data Request, No. 5 - Supplemental <br />*May not add due to rounding <br />Table 3 <br />Account 363 - Ener gv Storage Eauinment — Distribution <br />Energy Storage Assets <br />Plant Investment <br />Depreciation Reserve <br />(as of April 2017) <br />(as of April 2017) <br />Community Storage Facilities <br />$250,127 <br />$1,663 <br />Florida Bay Everglades N. P. <br />$1,717,562 <br />$12,739 <br />Miami Open Tennis Stadium <br />$963,598 <br />$3,814 <br />South West <br />$608,040 <br />$9,779 <br />Total* <br />$3,539,327 <br />$27,995 <br />Source: FPL's Response to Staff's First Data Request, No. 5 - Supplemental <br />*May not add due to rounding <br />I 7.- IS <br />