CCLME.ORG - 40 CFR PART 57—PRIMARY NONFERROUS SMELTER ORDERS

(continued) tal by-product revenues from:
a. Pollution control facilities. 10 ....... ....... ....... ....... ....... ....... .......
b. Other smelter processing..... 11 ....... ....... ....... ....... ....... ....... .......
3. Total co-product and by-product 12 ....... ....... ....... ....... ....... ....... .......
revenues:..........................
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Schedule D.2_Interim Controls Cost Forecast
[Smelter Identification]
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Line 1984 1985 1986 1987 1988 1989 1990
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A. Forecast production labor cost:
1. Direct labor hours............... 01 ....... ....... ....... ....... ....... ....... .......
2. Average hourly wage rate......... 02 ....... ....... ....... ....... ....... ....... .......
3. Total wage payments.............. 03 ....... ....... ....... ....... ....... ....... .......
4. Supplemental employee benefits... 04 ....... ....... ....... ....... ....... ....... .......
5. Total production labor cost...... 05 ....... ....... ....... ....... ....... ....... .......
B. Forecast energy costs:
1. Electricity:
a. Quantity in kilowatt hours... 06 ....... ....... ....... ....... ....... ....... .......
b. Price per kwh................ 07 ....... ....... ....... ....... ....... ....... .......
c. Total electricity payments... 08 ....... ....... ....... ....... ....... ....... .......
2. Natural gas:
a. Quantity in mcf.............. 09 ....... ....... ....... ....... ....... ....... .......
b. Price per mcf................ 10 ....... ....... ....... ....... ....... ....... .......
c. Total natural gas payments... 11 ....... ....... ....... ....... ....... ....... .......
3. Coal:
a. Quantity in tons............. 12 ....... ....... ....... ....... ....... ....... .......
b. Price per ton................ 13 ....... ....... ....... ....... ....... ....... .......
c. Total coal payments.......... 14 ....... ....... ....... ....... ....... ....... .......
4. Fuel oil:
a. Quantity in gallons.......... 15 ....... ....... ....... ....... ....... ....... .......
b. Price per gallon............. 16 ....... ....... ....... ....... ....... ....... .......
c. Total fuel oil payments...... 17 ....... ....... ....... ....... ....... ....... .......
5. Other (specify):
a. Quantity (specific units).... 18 ....... ....... ....... ....... ....... ....... .......
b. Price per unit............... 18 ....... ....... ....... ....... ....... ....... .......
c. Total payments............... 20 ....... ....... ....... ....... ....... ....... .......
6. Total energy costs............... 21 ....... ....... ....... ....... ....... ....... .......
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Schedule D.3_Interim Controls Forecast Profit and Loss Summary
[Smelter identification]
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Line 1984 1985 1986 1987 1988 1989 1990
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A. Forecast operating revenues:
1. Smelter revenues_unaffiliated 01 ....... ....... ....... ....... ....... ....... .......
parties............................
2. Smelter revenues_affiliated 02 ....... ....... ....... ....... ....... ....... .......
parties............................
3. Co-product and by-product sales.. 03 ....... ....... ....... ....... ....... ....... .......
4. Other operating revenues......... 04 ....... ....... ....... ....... ....... ....... .......
5. Total operating revenues......... 05 ....... ....... ....... ....... ....... ....... .......
B. Forecast cost of sales:
1. Material costs................... 06 ....... ....... ....... ....... ....... ....... .......
2. Production labor costs........... 07 ....... ....... ....... ....... ....... ....... .......
3. Energy costs..................... 08 ....... ....... ....... ....... ....... ....... .......
4. Pollution control costs.......... 09 ....... ....... ....... ....... ....... ....... .......
5. Production overhead.............. 10 ....... ....... ....... ....... ....... ....... .......
6. Other production costs........... 11 ....... ....... ....... ....... ....... ....... .......
7. Total cost of sales.............. 12 ....... ....... ....... ....... ....... ....... .......
C. Forecast gross operating profit...... 13 ....... ....... ....... ....... ....... ....... .......
D. Forecast other operating expenses:
1. Selling, general and 14 ....... ....... ....... ....... ....... ....... .......
administrative expenses............
2. Taxes, other than income tax..... 15 ....... ....... ....... ....... ....... ....... .......
3. Research costs................... 16 ....... ....... ....... ....... ....... ....... .......
4. Depreciation and amortization:
a. Pollution control facilities. 17 ....... ....... ....... ....... ....... ....... .......
b. Other smelter facilities..... 18 ....... ....... ....... ....... ....... ....... .......
5. Interest on short-term debt...... 19 ....... ....... ....... ....... ....... ....... .......
6. Miscellaneous operating expenses. 20 ....... ....... ....... ....... ....... ....... .......
7. Total other operating expenses... 21 ....... ....... ....... ....... ....... ....... .......
E. Forecast income from operations...... 22 ....... ....... ....... ....... ....... ....... .......
F. Forecast income taxes................ 23 ....... ....... ....... ....... ....... ....... .......
G. Forecast net income from operations.. 24 ....... ....... ....... ....... ....... ....... .......
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Schedule D.4_Interim Control Sustaining Capital Investment Forecast
[Smelter identification]
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Sustaining capital Line 1984 1985 1986 1987 1988 1989 1990
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1. Land................................. 01 ....... ....... ....... ....... ....... ....... .......
2. Buildings and improvements........... 02 ....... ....... ....... ....... ....... ....... .......
3. Machinery and equipment.............. 03 ....... ....... ....... ....... ....... ....... .......
4. Transportation equipment............. 04 ....... ....... ....... ....... ....... ....... .......
5. Pollution control facilities......... 05 ....... ....... ....... ....... ....... ....... .......
6. Other fixed assets................... 06 ....... ....... ....... ....... ....... ....... .......
7. Total smelter sustaining capital..... 07 ....... ....... ....... ....... ....... ....... .......
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Schedule D.5_Cash Proceeds From Liquidation
[Smelter identification]
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Gain (loss) subject
(1) (2) (3) to taxation as_
Estimated Reported Total --------------------
Line Liquidation net book gain (4) (5)
value value (loss) Ordinary Capital
income gain
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A. Total current assets......................... 01 ........... .......... XXXXX XXXXX XXXXX
B. Property, plant and equipment:
1. Land..................................... 02 ........... .......... ....... .......... .......
2. Buildings and improvements............... 03 ........... .......... ....... .......... .......
3. Machinery and equipment.................. 04 ........... .......... ....... .......... .......
4. Transportation equipment................. 05 ........... .......... ....... .......... .......
5. Pollution control facilities............. 06 ........... .......... ....... .......... .......
6. Other fixed assets....................... 07 ........... .......... ....... .......... .......
7. Total.................................... 08 ........... .......... ....... .......... .......
C. Other noncurrent assets...................... 09 ........... .......... ....... .......... .......
D. Total smelter value.......................... 10 ........... .......... ....... .......... .......
E. Total current liabilities.................... 11 ........... .......... XXXXX XXXXX XXXXX
F. Gross liquidation value...................... 12 ........... .......... ....... .......... .......
G. Liquidation costs............................ 13 ........... XXXXX ....... .......... XXXXX
H. Net Taxable Gain (or loss)................... 14 XXXXX XXXXX XXXXX .......... .......
I. Income tax rate.............................. 15 XXXXX XXXXX XXXXX .......... .......
J. Income tax on gain (loss).................... 16 XXXXX XXXXX XXXXX .......... .......
K. After tax cash proceeds from liquidation..... 17 ........... XXXXX XXXXX XXXXX XXXXX
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Schedule D.6_Permanent Waiver From Interim Controls Test
[Smelter identification]
----------------------------------------------------------------------------------------------------------------
Line 1984 1985 1986 1987 1988 1989 1990 Total
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A. Operating Cash flow
projection:
1. Net income from 01 ....... ....... ....... ....... ....... ....... ....... XXXX
operations................
2. Net income adjustments.. 02 ....... ....... ....... ....... ....... ....... ....... XXXX
3. Depreciation and
amortization:
a. Pollution control 03 ....... ....... ....... ....... ....... ....... ....... XXXX
facilities............
b. Other smelter 04 ....... ....... ....... ....... ....... ....... ....... XXXX
facilities............
4. Operating cash flow..... 05 ....... ....... ....... ....... ....... ....... ....... XXXX
5. Capital expenditure
projections:
a. Interim controls.... 06 ....... ....... ....... ....... ....... ....... ....... XXXX
b. Sustaining capital.. 07 ....... ....... ....... ....... ....... ....... ....... XXXX
c. Total............... 08 ....... ....... ....... ....... ....... ....... ....... XXXX
6. Net cash flow 09 ....... ....... ....... ....... ....... ....... ....... XXXX
projections...............
7. Discount factors........ 10 ....... ....... ....... ....... ....... ....... ....... XXXX
8. Present value of future 11 ....... ....... ....... ....... ....... ....... ....... XXXX
cash flows................
B. Net present value:
1. Horizon value........... 12 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
2. Discount factor......... 13 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
3. Present value of horizon 14 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
value.....................
4. Present value of future 15 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
cash flows................
5. Total present value..... 16 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
6. Current salvage value... 17 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
7. Net present value....... 18 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
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Schedule D.7_Horizon Value of Cash Flows
[Smelter identification]
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Final forecast Horizon years
years ---------------------------------------------
Line ------------------ Total
1989 1990 1991 1992 1993 1994 1995
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A. Depreciation-free horizon
value:
1. Net cash flow 01 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
projections...............
2. Depreciation tax
savings:
a. Depreciation and 02 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
amortization..........
b. Marginal tax rate... 03 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
c. Tax savings......... 04 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
3. Depreciation-free net
cash flows:
a. Nominal dollar 05 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
values................
b. 1990 dollar values.. 06 ....... ....... XXXX XXXX XXXX XXXX XXXX XXXX
c. Average............. 07 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
4. Horizon factor.......... 08 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
5. Depreciation-free 09 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
horizon value.............
B. Depreciation tax savings
over the horizon period:
1. Depreciation and 10 XXXX XXXX ....... ....... ....... ....... ....... XXXX
amortization..............
2. Marginal tax rate....... 11 XXXX XXXX ....... ....... ....... ....... ....... XXXX
3. Tax savings............. 12 XXXX XXXX ....... ....... ....... ....... ....... XXXX
4. Discount factors........ 13 XXXX XXXX ....... ....... ....... ....... ....... XXXX
5. Present value of tax 14 XXXX XXXX ....... ....... ....... ....... ....... XXXX
savings...................
6. Total present value of 15 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
tax savings...............
C. Horizon Value............... 16 XXXX XXXX XXXX XXXX XXXX XXXX XXXX .......
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