1. Summer Internship
2016
Rebecca Batty
August 4th, 2016

2. Introduction
• Senior year
– ASU
– Barrett, The Honors College
• Expected graduation: May of 2017
– Bachelor’s Degree in Accounting
– Applied Business Data Analytics Certificate
• Leader: Stephen Perez, Asset Accounting Team Leader
– Mentor: Matthew Meza, Accountant I Corporate Resources
2

3. The Program
• 12-week program
– 2 weeks in each of 6 accounting departments
3
Asset
Accounting
Stephen Perez
T&D
Accounting
Sarah Hassel
Corporate
Resources
Colleen Sauer
Regulatory
Accounting
Leticia
Washington
Financial
Reporting
Lisa Lane
Generation
Accounting
Jay Twitchell

4. Asset Accounting
Projects
• Unitizing with Linda and Cindy
– T&D Jobs: breakers, switches, batteries, etc.
• Responsibilities of the Asset Accounting team
• Project Start
Meetings
• Asset Trend Meeting
• Asset Account Alert Training
– Linda and Austin Prusak (Customer Project Manager)
• PO Liability Trend Meeting
Asset
Accounting
Stephen Perez
T&D
Accounting
Sarah Hassel
Corporate
Resources
Colleen Sauer
Regulatory
Accounting
Leticia
Washington
Financial
Reporting
Lisa Lane
Generation
Accounting
Jay Twitchell

5. T & D Accounting
Projects
• Job Classifications (O&M or Capital?)
– $5,000-$12,000 range
• Streetlight Billing: Casa Grande; $60,000
– Casa Grande contracts: Bill or Write Off?
• Variance Analysis: Income Statement T&D Customer Service
Meetings
• Project and Program creation DV
– Albert Fagyas: Section Leader Engineering
• Project Adherence Meeting DV
– Getting to know the whole story behind a job is important; may be multiple
hurdles/ people
55
Asset
Accounting
Stephen Perez
T&D
Accounting
Sarah Hassel
Corporate
Resources
Colleen Sauer
Regulatory
Accounting
Leticia
Washington
Financial
Reporting
Lisa Lane
Generation
Accounting
Jay Twitchell

6. Corporate Resources Accounting
Projects
• Above the Line/ Below the Line Scrub
– Applied expected charging practices to Power Plant
• Accounting for Software (GAAP ASC 350-40)
– Journal Entries
Meetings
• Q2 A/R Review
• UDAK Overview with Colleen
– Essential part of all jobs throughout the company
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Asset
Accounting
Stephen Perez
T&D
Accounting
Sarah Hassel
Corporate
Resources
Colleen Sauer
Regulatory
Accounting
Leticia
Washington
Financial
Reporting
Lisa Lane
Generation
Accounting
Jay Twitchell

7. Regulatory Accounting
Projects
• EIS (Energy Information Systems)
– Customers can monitor their energy usage online (through Automated
Energy)
• APS incentive: we pay 75% of the bill the first year
– Met with Michael Green (Customer Service Engineer II) to discuss billing
process and improvements to be made
Meetings
• Native Load Revenue and Fuel and Native Load
• Regulatory Overview
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Asset
Accounting
Stephen Perez
T&D
Accounting
Sarah Hassel
Corporate
Resources
Colleen Sauer
Regulatory
Accounting
Leticia
Washington
Financial
Reporting
Lisa Lane
Generation
Accounting
Jay Twitchell

8. 8 8
Customer Invoice # Billing Date Amount Billed Payment Date Amount Paid Days Outstanding AE Bill
Feb-15 HCP Inc. AR0720000729 2/3/2015 272.50$ 3/5/2015 272.50$ 30 Y
Florence Unified School District AR0720000727 2/2/2015 136.25$ 2/18/2015 136.25$ 16 Y
Polymicro Technologies AR0720000731 2/3/2015 1,100.00$ 2/23/2015 1,100.00$ 20 Y
Novo Biopower LLC AR0720000730 2/3/2015 245.00$ 3/9/2015 245.00$ 34 Y
Red Development LLC AR0720000728 2/3/2015 1,680.00$ 3/2/2015 1,680.00$ 27 Y
Mar-15 TR Scottsdale Gateway AR0720000748 3/11/2015 420.00$ Write Off Y
Mazatzal Hotel and Casino AR0720000749 3/19/2015 420.00$ 4/15/2015 420.00$ 27 Y
PAG Scottsdale 101 Management LLC AR0720000750 3/19/2015 420.00$ 4/15/2015 420.00$ 27 Y
PAG Sun Motors LLC AR0720000751 3/19/2015 420.00$ 4/9/2015 420.00$ 21 Y
Clarendon Hotel Group LLC AR0720000752 3/19/2015 420.00$ 4/4/2015 420.00$ 16 Y
PAG North Scottsdale BE LLC AR0720000753 3/19/2015 420.00$ 4/17/2015 420.00$ 29 Y
PAG CJNS LLC AR0720000754 3/19/2015 420.00$ 4/20/2015 420.00$ 32 Y
FCA Fund Phoenix 1 LLC AR0720000755 3/19/2015 1,680.00$ 4/7/2015 1,680.00$ 19 Y
HCP, Inc. AR0720000756 3/19/2015 210.00$ 4/10/2015 210.00$ 22 Y
Salt River Materials Group AR0720000757 3/19/2015 420.00$ 4/8/2015 420.00$ 20 Y
PAG LRP LTD AR0720000758 3/19/2015 420.00$ 4/17/2015 420.00$ 29 Y
MS MCC Viad LLC AR0720000759 3/19/2015 1,260.00$ 4/17/2015 1,260.00$ 29 Y
HST Kierland LLC AR0720000761 3/19/2015 1,575.00$ Write Off Y
Turf Paradise AR0720000762 3/19/2015 420.00$ 5/8/2015 420.00$ 50 Y
Printpack Inc. AR0720000763 3/19/2015 1,680.00$ 7/1/2015 1,680.00$ 104 Y
Amazon.com AR0720000764 3/19/2015 1,680.00$ 4/20/2015 1,680.00$ 32 Y
PAG SA Automotive LTD AR0720000765 3/19/2015 420.00$ 4/17/2015 420.00$ 29 Y
Capistrano's Bakery AR0720000766 3/19/2015 420.00$ 4/3/2015 420.00$ 15 Y
PAG Sun Motors LLC AR0720000767 3/19/2015 420.00$ 4/15/2015 420.00$ 27 Y
Porsche North Scottsdale AR0720000768 3/19/2015 420.00$ 4/15/2015 420.00$ 27 Y
Arizona Central Credit Union AR0720000769 3/19/2015 420.00$ 4/8/2015 420.00$ 20 Y
PAG United Ranch Automotive LLC AR0720000770 3/19/2015 420.00$ 4/17/2015 420.00$ 29 Y
Paradise Valley Unified School District AR0720000760 3/19/2015 2,520.00$ 4/27/2015 2,520.00$ 39 Y
ICC Commercial Contracting LLC AR0720000747 3/11/2015 300.00$ Write Off N

9. Financial Reporting
Projects
• Financial Statement Tie-outs
– Balance Sheet, Income Statement, Cash Flows
– Scanning in Footnotes to SharePoint
• 10Q Edgar Reads
Meetings
• Q2 Gross Margin Meeting
• Overview of the Financial Reporting Close Process
• Variance Meeting for Q2 with Deloitte
– Be prepared with the stories behind the numbers
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Asset
Accounting
Stephen Perez
T&D
Accounting
Sarah Hassel
Corporate
Resources
Colleen Sauer
Regulatory
Accounting
Leticia
Washington
Financial
Reporting
Lisa Lane
Generation
Accounting
Jay Twitchell

10. Generation Accounting
Projects
• B/S Reconciliations for the Four Corners Acquisition
– Went live in August
• Four Corners Audit by El Paso Electric Company
Meetings
• Depreciation for the Four Corners Acquisition
• Four Corners Audit Update – Jay and Carrie
101010101010101010101010101010101010101010101010
Asset
Accounting
Stephen Perez
T&D
Accounting
Sarah Hassel
Corporate
Resources
Colleen Sauer
Regulatory
Accounting
Leticia
Washington
Financial
Reporting
Lisa Lane
Generation
Accounting
Jay Twitchell

11. Internship Project:
Retirement Unit Catalog in Asset Accounting
with Cindy Pogue

12. • Problems
– T & D, Fossil, and Nuclear had 3 separate RUC’s (retirement unit
catalogs)
• Creates company-wide inconsistency
• Many pages were duplicates, sometimes existing in all 3
catalogs
– Ex. Sometimes an asset account relating to fossil is also in
nuclear
• Solution: Condense from 3 catalogs to one; post on the
SharePoint site
– These rules will apply to the entire company, no matter where the
asset is
– Also a chance to fix descriptions/ spelling
12
Background Information

13. My Part
• Problem: PowerPlant still has the old RU combinations
– Many RUC pages had to be renumbered due to
inconsistencies across the catalog
• Solution: Make comparisons between new RUC and
PowerPlant
– So that PowerPlant reflects the new RUC
• Next Steps
– Key new RU combinations into Power Plant
– Inactivate old combinations so that departments can start
using the new ones
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14. 14
RU 001 - Land
Description Business Segment
31000 Fee Land Generation
34000 Land & Land Rights Generation
34000 Land & Land Rights (Rnw) Renewables
34001 Land & Land Rights, CC Generation
34002 Land & Land Rights, GT Generation
35000 Land Delivery
35001 Land, SCE 500kV System Delivery
36000 Land Delivery
38900 Land General
38900 Land Shared Services
Description Business Segment
32000 Land Nuclear Need to relate to non-PV number DONE
35000 Land Delivery duplicate from above
OLD NEW
external_retire_unit description Retire Unit Old Property Group New Property Group
0010100 Land No change Land and Land Rights No Change
external_retire_unit description Retire Unit Old Property Group New Property Group
0010100 PV Land 0010100 Land and Land Rights No Change
Change -00 option to say All (not part of parcel)
Retirement Unit Category – 001
Land
Category Description: All costs incurred to acquire land. Included are broker and agent fees,
surveys, appraisals, title examination, title insurance, recording and escrow fees, and other items
included in FERC "Electric Plant Instruction #7."
Capital Items:
Each acquisition or disposition of land
Minor Items (O&M):
None
Retirement Unit Excludes:
Land Rights - See RU 002
Site Clearing - See RU 004
Operations and Maintenance (O&M) Functions:
None
Accounting Treatment:
FERC Account Options:
NUCLEAR 320
PRODUCTION
Steam 310
Other 340
TRANSMISSION 350
DISTRIBUTION 360
GENERAL 389
Effective Date: 1/1/2015
Retirement Unit Kind:
Land 01
Retirement Unit Size:
Part of parcel number 00

15. Findings
• Almost every account needs updates in PowerPlant
Conclusion
• This project will need a few more phases, but it is necessary so
that there is more consistency and efficiency when it comes to
classifying assets
Significance
• It will improve efficiency and knowledge of assets across the
company
• This project aligns with Jim Hatfield’s new CI (Continuous
Improvement) program
15

16. Intern Experiences
• Toastmaster’s (Thursday’s)
• IT Brown Bag Collaborations
• Networking Events: NextGen
and NUE
16
Trainings
• ACC Rate Case Background
• Formula Rate Introduction
• Nuclear Fuel Accounting
• Allocations
Tours
• Redhawk Power Plant
• Deer Valley Field Tour
• Power Marketing and
Trading Tour

17. 17 17
GCU Clothing Drive Volunteer Event

18. 18 18

19. Job Shadows
GM Audit & Investor Relations
Paul Mountain
Financial Consultant Trust Investment
Derek Granger
VP Human Resources
Barb Gomez
Director Pension & Trust Investment
Tom Foster
Chief Financial Officer
Jim Hatfield, Roundtable Lunch
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Manager Treasury
Rufad Omanovic
Manager Corporate Finance
Jennifer Mellegers
Manager Accounting, Finance
Kim Razo
Director Enterprise Risk Management
Tim Bolden
VP Controller and CAO
Denise Danner

20. APS Values
• Safety
• Professional development
• Informed employees
• Continuous learning
environment
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Conclusion
Lessons Learned
• Networking
• Don’t be afraid to ask
questions
• Show up to meetings
early
• Learn about people’s
interests outside of work

21. QUESTIONS?
21