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ORDER NO. PSC -2023 -0253 -TRF -EI DOCKET NO. 20230045 -El PAGE 5 II. UCD Tariffs Utilities are not required to file UCD tariffs pursuant to Rule 25-6.078, F.A.C.; however, as in prior URD petitions, FPL included proposed UCD tariffs in its petition. The UCD tariffs apply to small commercial or industrial customers (applicant) that request the installation of underground electric distribution facilities for a new building. The requested underground distribution facilities consist of underground service conductors, placed in conduit, and associated equipment that is installed from overhead feeder mains (or overhead termination point) to the designed point of delivery (where the utility's wires are connected to those of the customer). FPL's proposed UCD tariffs are provided on pages 8 through 10 of Attachment A to this order. The UCD charges represent the differential costs for underground commercial facilities and their equivalent overhead design. The calculations provided by FPL in its petition employ FPL's standard engineering design criteria and are based on actual 2022 labor and material costs. Unlike the URD calculations, the UCD calculations do not include long term operational and avoided storm restoration costs. In addition, the UCD tariffs provide credits that apply if the applicant provides trenching, backfilling, or installs FPL provided conduit or a concrete pad for a pad -mounted transformer. We have reviewed FPL's supporting documentation for the UCD charges and find that the charges are cost based and reasonable. The UCD tariffs and associated charges shall be approved, effective August 31, 2023. III. Revisions to Tariff Sheet Nos. 6.300 and 9.722 Tariff Sheet No. 6.300 provides the terms under which applicants are to pay a contribution -in -aid -of -construction (CIAC) for the conversion of existing overhead distribution facilities to underground. The CIAC is intended to cover the incremental costs FPL incurs resulting from a conversion, over and above the cost of serving the conversion area with overhead facilities. Typically, municipalities request a conversion from overhead to underground facilities. The formula to calculate CIAC is defined in Rule 25-6.115(8), F.A.C., and in FPL's Tariff Section 12.1 of Sheet No. 6.300. FPL's proposed revisions to Tariff Sheet Nos. 6.300 and 9.722 are provided on pages 11 and 12 of Attachment A to this order. Rule 25-6.115(12), F.A.C., allows a utility to waive all or any portion of the cost for providing underground facilities. If the utility waives any charge, the utility is required to reduce net plant in service unless we determine that there is a quantifiable benefit to the general body of ratepayers commensurate with the waived charge. By Order No. PSC -2018 -0050 -TRF -EI, we approved FPL's revised Tariff Sheet No. 6.300 to exclude the cost of the existing facilities from the CIAC calculation for underground