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Calpine Corporation

CCGT Economics



Assumptions



Output in MW 1,000

Availability 90%

Market price of electicity ($/MWh)

1999 $ 31.00 market heat rate = 11,000

2009 $ 24.00 market heat rate = 7,500

Gas price ($/MBtu) $ 2.20

Plant heat rate (Btu/kWh) 7,500

Implied fuel cost ($/MWh) $ 16.50

Implied spark spread (1999) $ 14.50



O&M expense ($/MWh) $ 3.50

Capital costs $ 500,000,000

Years to construct 2

Depreciable life 30

Debt to capitalization ratio 65%

Pretax cost of debt 7.75%

Tax rate 38%

Inflation rate 2%

Annual investment in NWA $ -



Parameters

Hours per year 8,766

Hours per month 730.50

Calpine Corporation

CCGT Economics



Cost of Capital





Asset Beta 0.2 Exhibit 6

Risk free rate (10-yr TBond) 5.66% Exhibit 6

Equity risk premium 5.70% Assumption

Unlevered cost of equity 6.80% CAPM

Calpine Corporation

CCGT Economics



Valuation



1999 2000 2001 2002

Capex $ 250,000,000 $ 250,000,000

Debt $ 162,500,000 $ 325,000,000 $ 325,000,000 $ 325,000,000

Interest $ 12,593,750 $ 25,187,500 $ 25,187,500 $ 25,187,500

Interest tax shield $ 4,785,625 $ 9,571,250 $ 9,571,250 $ 9,571,250



Production (MWh) 7,889,400 7,889,400

Electicity price ($/MWh) $ 31.00 $ 30.30 $ 29.60 $ 28.90

Revenue $ - $ - $ 233,526,240 $ 228,003,660

Expenses:

Fuel $ 130,175,100 $ 130,175,100

O&M $ 27,612,900 $ 27,612,900

Depreciation $ 16,666,667 $ 16,666,667

Total $ 174,454,667 $ 174,454,667

Gross profit (EBIT) $ 59,071,573 $ 53,548,993



Free cash flow

EBIT $ - $ - $ 59,071,573 $ 53,548,993

Cash taxes $ - $ - $ 22,447,198 $ 20,348,617

EBIAT $ - $ - $ 36,624,375 $ 33,200,376

Depreciation $ - $ - $ 16,666,667 $ 16,666,667

CapEx $ 250,000,000 $ 250,000,000 $ - $ -

Change in NWA $ - $ - $ - $ -

FCF $ (250,000,000) $ (250,000,000) $ 53,291,042 $ 49,867,043

Interest tax shield $ 4,785,625 $ 9,571,250 $ 9,571,250 $ 9,571,250

Capital cash flow $ (245,214,375) $ (240,428,750) $ 62,862,292 $ 59,438,293

Terminal value





PV of CCF $ (229,601,475) $ (210,787,034) $ 51,603,179 $ 45,685,808

Sum $ 118,360,719

2003 2004 2005 2006 2007



$ 325,000,000 $ 325,000,000 $ 325,000,000 $ 325,000,000 $ 325,000,000

$ 25,187,500 $ 25,187,500 $ 25,187,500 $ 25,187,500 $ 25,187,500

$ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250



7,889,400 7,889,400 7,889,400 7,889,400 7,889,400

$ 28.20 $ 27.50 $ 26.80 $ 26.10 $ 25.40

$ 222,481,080 $ 216,958,500 $ 211,435,920 $ 205,913,340 $ 200,390,760



$ 130,175,100 $ 130,175,100 $ 130,175,100 $ 130,175,100 $ 130,175,100

$ 27,612,900 $ 27,612,900 $ 27,612,900 $ 27,612,900 $ 27,612,900

$ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667

$ 174,454,667 $ 174,454,667 $ 174,454,667 $ 174,454,667 $ 174,454,667

$ 48,026,413 $ 42,503,833 $ 36,981,253 $ 31,458,673 $ 25,936,093





$ 48,026,413 $ 42,503,833 $ 36,981,253 $ 31,458,673 $ 25,936,093

$ 18,250,037 $ 16,151,457 $ 14,052,876 $ 11,954,296 $ 9,855,715

$ 29,776,376 $ 26,352,377 $ 22,928,377 $ 19,504,377 $ 16,080,378

$ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667

$ - $ - $ - $ - $ -

$ - $ - $ - $ - $ -

$ 46,443,043 $ 43,019,043 $ 39,595,044 $ 36,171,044 $ 32,747,045

$ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250

$ 56,014,293 $ 52,590,293 $ 49,166,294 $ 45,742,294 $ 42,318,295









$ 40,312,766 $ 35,438,724 $ 31,021,922 $ 27,023,893 $ 23,409,217

2008 2009



$ 325,000,000 $ 325,000,000

$ 25,187,500 $ 25,187,500

$ 9,571,250 $ 9,571,250



7,889,400 7,889,400

$ 24.70 $ 24.00

$ 194,868,180 $ 189,345,600



$ 130,175,100 $ 130,175,100

$ 27,612,900 $ 27,612,900

$ 16,666,667 $ 16,666,667

$ 174,454,667 $ 174,454,667

$ 20,413,513 $ 14,890,933





$ 20,413,513 $ 14,890,933

$ 7,757,135 $ 5,658,555

$ 12,656,378 $ 9,232,379

$ 16,666,667 $ 16,666,667

$ - $ -

$ - $ -

$ 29,323,045 $ 25,899,045

$ 9,571,250 $ 9,571,250

$ 38,894,295 $ 35,470,295

$ 550,354,713





$ 20,145,283 $ 284,108,435

Calpine Corporation

CCGT Economics



Valuation



1999 2000 2001 2002

Capex $ 250,000,000 $ 250,000,000

Debt $ 162,500,000 $ 325,000,000 $ 325,000,000 $ 325,000,000

Interest $ 12,593,750 $ 25,187,500 $ 25,187,500 $ 25,187,500

Interest tax shield $ 4,785,625 $ 9,571,250 $ 9,571,250 $ 9,571,250



Production (MWh) 7,889,400 7,889,400

Electicity price ($/MWh) $ 31.00 $ 30.30 $ 29.60 $ 28.90

Revenue $ - $ - $ 233,526,240 $ 228,003,660

Expenses:

Fuel $ 130,175,100 $ 130,175,100

O&M $ 27,612,900 $ 27,612,900

Depreciation $ 16,666,667 $ 16,666,667

Total $ 174,454,667 $ 174,454,667

Gross profit (EBIT) $ 59,071,573 $ 53,548,993



Free cash flow

EBIT $ - $ - $ 59,071,573 $ 53,548,993

Cash taxes $ - $ - $ 22,447,198 $ 20,348,617

EBIAT $ - $ - $ 36,624,375 $ 33,200,376

Depreciation $ - $ - $ 16,666,667 $ 16,666,667

CapEx $ 250,000,000 $ 250,000,000 $ - $ -

Change in NWA $ - $ - $ - $ -

FCF $ (250,000,000) $ (250,000,000) $ 53,291,042 $ 49,867,043

Interest tax shield $ 4,785,625 $ 9,571,250 $ 9,571,250 $ 9,571,250

Capital cash flow $ (245,214,375) $ (240,428,750) $ 62,862,292 $ 59,438,293

Terminal value





PV of CCF $ (229,601,475) $ (210,787,034) $ 51,603,179 $ 45,685,808

Sum $ 76,777,749

2003 2004 2005 2006 2007



$ 325,000,000 $ 325,000,000 $ 325,000,000 $ 325,000,000 $ 325,000,000

$ 25,187,500 $ 25,187,500 $ 25,187,500 $ 25,187,500 $ 25,187,500

$ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250



7,889,400 7,889,400 7,889,400 7,889,400 7,889,400

$ 28.20 $ 27.50 $ 26.80 $ 26.10 $ 25.40

$ 222,481,080 $ 216,958,500 $ 211,435,920 $ 205,913,340 $ 200,390,760



$ 130,175,100 $ 130,175,100 $ 130,175,100 $ 130,175,100 $ 130,175,100

$ 27,612,900 $ 27,612,900 $ 27,612,900 $ 27,612,900 $ 27,612,900

$ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667

$ 174,454,667 $ 174,454,667 $ 174,454,667 $ 174,454,667 $ 174,454,667

$ 48,026,413 $ 42,503,833 $ 36,981,253 $ 31,458,673 $ 25,936,093





$ 48,026,413 $ 42,503,833 $ 36,981,253 $ 31,458,673 $ 25,936,093

$ 18,250,037 $ 16,151,457 $ 14,052,876 $ 11,954,296 $ 9,855,715

$ 29,776,376 $ 26,352,377 $ 22,928,377 $ 19,504,377 $ 16,080,378

$ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667 $ 16,666,667

$ - $ - $ - $ - $ -

$ - $ - $ - $ - $ -

$ 46,443,043 $ 43,019,043 $ 39,595,044 $ 36,171,044 $ 32,747,045

$ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250 $ 9,571,250

$ 56,014,293 $ 52,590,293 $ 49,166,294 $ 45,742,294 $ 42,318,295









$ 40,312,766 $ 35,438,724 $ 31,021,922 $ 27,023,893 $ 23,409,217

2008 2009



$ 325,000,000 $ 325,000,000

$ 25,187,500 $ 25,187,500

$ 9,571,250 $ 9,571,250



7,889,400 7,889,400

$ 24.70 $ 24.00

$ 194,868,180 $ 189,345,600



$ 130,175,100 $ 130,175,100

$ 27,612,900 $ 27,612,900

$ 16,666,667 $ 16,666,667

$ 174,454,667 $ 174,454,667

$ 20,413,513 $ 14,890,933





$ 20,413,513 $ 14,890,933

$ 7,757,135 $ 5,658,555

$ 12,656,378 $ 9,232,379

$ 16,666,667 $ 16,666,667

$ - $ -

$ - $ -

$ 29,323,045 $ 25,899,045

$ 9,571,250 $ 9,571,250

$ 38,894,295 $ 35,470,295

$ 464,611,594





$ 20,145,283 $ 242,525,465

Calpine Corporation

Exchange Option



Assumptions

years

Output in MW 1,000

Market price of electicity ($/MWh) $ 24.00 2

Value of 1mo output (V) $ 15,778,800.00 2 1/12

2 1/6

Gas price ($/MBtu) $ 2.50 2.25

Plant heat rate (Btu/kWh) 7,500 2 1/3

Fuel cost ($/MWh) $ 18.75 2 5/12

raw spark spread $ 5.25 2.5

O&M expense ($/MWh) $ 3.50 2 7/12

Value of 1mo fuel+VC (U) $ 14,628,262.50 2 2/3

2.75

Volatilities (annual) 2 5/6

Power (sigma V) 30% 2 11/12

Gas (sigma U) 20% 3

Correlation 10% 3 1/12

3 1/6

Convenience yields (per annum) 3.25

Power 0% 3 1/3

Gas 5% 3 5/12

3.5

Option calculation 3 7/12

T (in years) 2.00 3 2/3

sigma 34% 3.75

d1 0.60460 3 5/6

d2 0.11880 3 11/12

N(d1) 0.72728 4

N(d2) 0.54728 4 1/12

Option value $ 4,231,610.78 4 1/6

4.25

Total Option value 15 yrs $ 1,287,776,480.05 4 1/3

4 5/12

4.5

Capital costs $ 500,000,000 4 7/12

Years to construct 2 4 2/3

Cost of Capital 6.80% 4.75

PV of capital cost $ 484,082,397 4 5/6

4 11/12

5

5 1/12

5 1/6

5.25

5 1/3

5 5/12

5.5

5 7/12

5 2/3

5.75

5 5/6

5 11/12

6

6 1/12

6 1/6

6.25

6 1/3

6 5/12

6.5

6 7/12

6 2/3

6.75

6 5/6

6 11/12

7

7 1/12

7 1/6

7.25

7 1/3

7 5/12

7.5

7 7/12

7 2/3

7.75

7 5/6

7 11/12

8

8 1/12

8 1/6

8.25

8 1/3

8 5/12

8.5

8 7/12

8 2/3

8.75

8 5/6

8 11/12

9

9 1/12

9 1/6

9.25

9 1/3

9 5/12

9.5

9 7/12

9 2/3

9.75

9 5/6

9 11/12

10

10 1/12

10 1/6

10.25

10 1/3

10 5/12

10.5

10 7/12

10 2/3

10.75

10 5/6

10 11/12

11

11 1/12

11 1/6

11.25

11 1/3

11 5/12

11.5

11 7/12

11 2/3

11.75

11 5/6

11 11/12

12

12 1/12

12 1/6

12.25

12 1/3

12 5/12

12.5

12 7/12

12 2/3

12.75

12 5/6

12 11/12

13

13 1/12

13 1/6

13.25

13 1/3

13 5/12

13.5

13 7/12

13 2/3

13.75

13 5/6

13 11/12

14

14 1/12

14 1/6

14.25

14 1/3

14 5/12

14.5

14 7/12

14 2/3

14.75

14 5/6

14 11/12

15

option value

$ 4,231,610.78

$ 4,231,610.78

$ 4,314,116.57

$ 4,395,184.75

$ 4,474,886.17

$ 4,553,285.49

$ 4,630,441.93

$ 4,706,409.87

$ 4,781,239.42

$ 4,854,976.87

$ 4,927,665.10

$ 4,999,343.94

$ 5,070,050.46

$ 5,139,819.24

$ 5,208,682.59

$ 5,276,670.79

$ 5,343,812.25

$ 5,410,133.66

$ 5,475,660.16

$ 5,540,415.47

$ 5,604,421.96

$ 5,667,700.83

$ 5,730,272.13

$ 5,792,154.88

$ 5,853,367.14

$ 5,913,926.09

$ 5,973,848.08

$ 6,033,148.68

$ 6,091,842.75

$ 6,149,944.47

$ 6,207,467.41

$ 6,264,424.54

$ 6,320,828.27

$ 6,376,690.52

$ 6,432,022.71

$ 6,486,835.80

$ 6,541,140.31

$ 6,594,946.39

$ 6,648,263.77

$ 6,701,101.84

$ 6,753,469.63

$ 6,805,375.88

$ 6,856,828.97

$ 6,907,837.05

$ 6,958,407.94

$ 7,008,549.24

$ 7,058,268.27

$ 7,107,572.13

$ 7,156,467.68

$ 7,204,961.59

$ 7,253,060.29

$ 7,300,770.06

$ 7,348,096.94

$ 7,395,046.83

$ 7,441,625.44

$ 7,487,838.34

$ 7,533,690.91

$ 7,579,188.40

$ 7,624,335.93

$ 7,669,138.45

$ 7,713,600.80

$ 7,757,727.70

$ 7,801,523.71

$ 7,844,993.32

$ 7,888,140.89

$ 7,930,970.65

$ 7,973,486.76

$ 8,015,693.27

$ 8,057,594.11

$ 8,099,193.14

$ 8,140,494.14

$ 8,181,500.77

$ 8,222,216.64

$ 8,262,645.26

$ 8,302,790.07

$ 8,342,654.42

$ 8,382,241.62

$ 8,421,554.87

$ 8,460,597.33

$ 8,499,372.08

$ 8,537,882.15

$ 8,576,130.50

$ 8,614,120.02

$ 8,651,853.57

$ 8,689,333.92

$ 8,726,563.81

$ 8,763,545.93

$ 8,800,282.89

$ 8,836,777.27

$ 8,873,031.62

$ 8,909,048.41

$ 8,944,830.08

$ 8,980,379.03

$ 9,015,697.60

$ 9,050,788.12

$ 9,085,652.84

$ 9,120,294.00

$ 9,154,713.79

$ 9,188,914.36

$ 9,222,897.83

$ 9,256,666.29

$ 9,290,221.79

$ 9,323,566.33

$ 9,356,701.90

$ 9,389,630.45

$ 9,422,353.89

$ 9,454,874.13

$ 9,487,193.01

$ 9,519,312.37

$ 9,551,234.00

$ 9,582,959.69

$ 9,614,491.18

$ 9,645,830.19

$ 9,676,978.43

$ 9,707,937.55

$ 9,738,709.20

$ 9,769,295.02

$ 9,799,696.59

$ 9,829,915.50

$ 9,859,953.30

$ 9,889,811.52

$ 9,919,491.68

$ 9,948,995.26

$ 9,978,323.74

$ 10,007,478.56

$ 10,036,461.15

$ 10,065,272.94

$ 10,093,915.30

$ 10,122,389.62

$ 10,150,697.26

$ 10,178,839.54

$ 10,206,817.80

$ 10,234,633.33

$ 10,262,287.43

$ 10,289,781.37

$ 10,317,116.40

$ 10,344,293.77

$ 10,371,314.70

$ 10,398,180.41

$ 10,424,892.08

$ 10,451,450.90

$ 10,477,858.03

$ 10,504,114.64

$ 10,530,221.85

$ 10,556,180.80

$ 10,581,992.60

$ 10,607,658.34

$ 10,633,179.13

$ 10,658,556.02

$ 10,683,790.09

$ 10,708,882.39

$ 10,733,833.95

$ 10,758,645.80

$ 10,783,318.96

$ 10,807,854.43

$ 10,832,253.22

$ 10,856,516.29

$ 10,880,644.63

Calpine Corporation

Debt Overhang



Base Case

Good state Bad state Expected Value

Probability 0.5 0.5

Firm value 160 60 110

Risky debt 100 60 80

Equity 60 0 30



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