2014 EIA Form 412 Attachment O 05-22-15

8/18/2019 2014 EIA Form 412 Attachment O 05-22-15

1/89

Formula Rate - Non-Levelized

Line

No.

1 GROSS REVENUE REQUIREMENT !a"e #$ line

REVENUE &RE'ITS

( )**ount No. +,+

# )**ount No. +,.1

+ Revenue /rom Grand/at0ered Interzonal Trana*tion, Revenue /rom ervi*e !rovided 2 t0e ISO at a di*

TOT)L REVENUE &RE'ITS um line (-,%

3 NET REVENUE REQUIREMENT

'IVISOR

4 )vera"e o/ 1( *oin*ident 2tem !ea5 /or re6uirem

7 8lu 1( &8 o/ /irm undled ale over one 2ear not i

19 8lu 1( &8 o/ Net:or5 Load not in line 4

11 Le 1( &8 o/ /irm 8-T-8 over one 2ear enter ne"at1( 8lu &ontra*t 'emand o/ /irm 8-T-8 over one 2ear

1# Le &ontra*t 'emand /rom Grand/at0ered Interzo

1+ Le 1( &8 or &ontra*t 'emand /rom ervi*e over

1, 'ivior um line 4-1+%

1 )nnual &ot ;


2/89


3/89


1%

Line

No. RATE BASE:

GROSS 8L)NT IN SERVI&E Note ))%

1 8rodu*tion

( Tranmiion

# 'itriution

+ General ? Intan"ile

, &ommon TOT)L GROSS 8L)NT um line 1-,%

)&&UMUL)TE' 'E8RE&I)TION Note ))%

3 8rodu*tion

4 Tranmiion

7 'itriution

19 General ? Intan"ile

11 &ommon

1( TOT)L )&&UM. 'E8RE&I)TION um line 3-11

NET 8L)NT IN SERVI&E

1# 8rodu*tion

1+ Tranmiion

1, 'itriution


13 &ommon

14 TOT)L NET 8L)NT um line 1#-13%

)'@USTMENTS TO R)TE A)SE Note F%

17 )**ount No. (41 enter ne"ative%

(9 )**ount No. (4( enter ne"ative%

(1 )**ount No. (4# enter ne"ative%

(( )**ount No. 179

(# )**ount No. (,, enter ne"ative%

(+ TOT)L )'@USTMENTS um line 17 - (#%

(, L)N' BEL' FOR FUTURE USE


4/89

=ORCING &)8IT)L

( &=&

(3 Material ? Su!!lie

(4 8re!a2ment

(7 TOT)L =ORCING &)8IT)L um line ( - (4%

#9 R)TE A)SE um line 14$ (+$ (,$ and (7%


5/89


1%

Line

No.

O?M Note AA%

1 Tranmiion

1a Le LSE ED!ene in*luded in Tranmiion O?

( Le )**ount ,,

# )?G

+ Le FER& )nnual Fee

, Le E8RI ? Re". &omm. ED!. ? Non-a/et2 )d.

,a 8lu Tranmiion Related Re". &omm. ED!. No

&ommon

3 Tranmiion Leae 8a2ment

4 TOT)L O?M um line 1$ #$ ,a$ $ 3 le 1a$ ($ +$

'E8RE&I)TION )N' )MORTI)TION E8ENS

7 Tranmiion


11 &ommon1( TOT)L 'E8RE&I)TION um line 7 - 11%

T)ES OTBER TB)N IN&OME T)ES Note @%

L)AOR REL)TE'

1# 8a2roll

1+ Bi"0:a2 and ve0i*le

1, 8L)NT REL)TE'

1 8ro!ert2

13 Gro Re*ei!t

14 Ot0er

17 8a2ment in lieu o/ taDe

(9 TOT)L OTBER T)ES um line 1# - 17%

IN&OME T)ES

(1 T1 - H1 - SIT% J 1 - FIT%K < 1 - SIT J FIT J !%

(( &ITT


6/89

and FIT$ SIT ? ! are a "iven in /ootnote C.

(# 1 < 1 - T% /rom line (1%

(+ )mortized Invetment TaD &redit enter ne"ative%

(, In*ome TaD &al*ulation line (( J line (4

( IT& adutment line (# J line (+%

(3 Total In*ome TaDe

(4 RETURN

Rate Aae !a"e ($ line #9% J Rate o/ Return !a"e

(7 REV. REQUIREMENT um line 4$ 1($ (9$ (3$ (4%

#9 LESS )TT)&BMENT GG )'@USTMENT )tta*0

Revenue Re6uirement /or /a*ilitie in*luded on !a"e

in )tta*0ment GGK

#9a LESS )TT)&BMENT MM )'@USTMENT )tta*0

Revenue Re6uirement /or /a*ilitie in*luded on !a"e

in )tta*0ment MMK

#1 REVENUE REQUIREMENT TO AE &OLLE&TE'

line (7 - line #9 - line #9a%


7/89


Line

No.

TR)NSMISSION 8L)NT IN&LU'E' IN ISO R)

1 Total tranmiion !lant !a"e ($ line ($ *olumn #%

( Le tranmiion !lant eD*luded /rom ISO rate N

# Le tranmiion !lant in*luded in O)TT )n*illar2

+ Tranmiion !lant in*luded in ISO rate line 1 le

, 8er*enta"e o/ tranmiion !lant in*luded in ISO Rat

TR)NSMISSION E8ENSES

Total tranmiion eD!ene !a"e #$ line 1$ *olumn

3 Le tranmiion eD!ene in*luded in O)TT )n*ill

4 In*luded tranmiion eD!ene line le line 3%

7 8er*enta"e o/ tranmiion eD!ene a/ter adutment

19 8er*enta"e o/ tranmiion !lant in*luded in ISO Rat

11 8er*enta"e o/ tranmiion eD!ene in*luded in ISO

=)GES ? S)L)R> )LLO&)TOR =?S%

1( 8rodu*tion

1# Tranmiion

1+ 'itriution

1, Ot0er

1 Total um line 1(-1,%

&OMMON 8L)NT )LLO&)TOR &E% Note O%

13 Ele*tri*

14 Ga17 =ater

(9 Total um line 13-17%

RETURN R%

(1 Lon" Term Interet


8/89

(( Lon" Term 'et

(# 8ro!rietar2 &a!ital

(+ Total um line (($ (#%

(,

(

REVENUE &RE'ITS

)&&OUNT ++3 S)LES FOR RES)LE%

(3 a. Aundled Non-RQ Sale /or Reale

(4 . Aundled Sale /or Reale in*luded in 'ivior on

(7 Total o/ a%-%

#9 )&&OUNT +,+ RENT FROM ELE&TRI& 8RO8E

)&&OUNT +,.1 OTBER ELE&TRI& REVENUE#1 a. Tranmiion *0ar"e /or all tranmiion trana*

#( . Tranmiion *0ar"e /or all tranmiion trana*

#(a *. Tranmiion *0ar"e /rom S*0edule ao*iated

#( d. Tranmiion *0ar"e /rom S*0edule ao*iated

## Total o/ a%-%-*%-d%


9/89


General Note Re/eren*e to !a"e in t0i /ormular2

Re/eren*e to data /ro

To t0e eDtent t0e !a"e

Note

Letter

)

A

& LF a de/ined aove at time o/ a!!li*ale !ri*in" zo

' LF a de/ined aove at time o/ a!!li*ale !ri*in" zo

E T0e FER& annual *0ar"e /or t0e 2ear aeed t0e

F

G Tranmiion related onl2.

B

I

@

C

In!ut Re6uired

L Remove dollar amount o/ tranmiion eD!ene in*

M Remove tranmiion !lant determined to e tate-

N

T0e utilit2 maDimum mont0l2 me"a:att load 9-mi.e.$ t0e u!!lier in*lude !roe*ted load /or t0i erv

In*lude LF$ IF$ LU$ IU ervi*e. LF mean P/irm ermeet de/inition o/ RQ ervi*e. IF i P/irm ervi*eP /ounit /or a term et:een one and /ive 2ear. Meaure

T0e alan*e in )**ount 179$ (41$ (4( and (4#$ aand eD*luded i/ t0e utilit2 *0oe to utilize amortizatio

&a0 =or5in" &a!ital ai"ned to tranmiion i onEI) Form +1(.

Line , - E8RI )nnual Memer0i! 'ue$ all Re"ulatitin".

In*lude onl2 FI&)$ unem!lo2ment$ 0i"0:a2$ !ro!erre6uirement in t0e Rate Formula Tem!late$ in*e t0e

T0e *urrentl2 e//e*tive in*ome taD rate$ :0ere FIT it0an one tate it mut atta*0 a :or5 !a!er 0o:in" t0rat0er t0an oo5 taD *redit to )**ount No. (,, and r

Remove dollar amount o/ tranmiion !lant in*ludete!-u! /a*ilitie are t0oe /a*ilitie at a "enerator u


10/89

O Enter dollar amount

8

Q Line (7 mut e6ual zero in*e all 0ort-term !o:er

R In*lude in*ome related onl2 to tranmiion /a*ilitie

S

T

U From Re/eren*e III.13. in*lude onl2 t0e amount /ro

V )**ount No. ,1.+ and ,1.4 *onit o/ RTO eD!en= 8uruant to )tta*0ment GG o/ t0e Mid:et ISO Tari

> 8uruant to )tta*0ment MM o/ t0e Mid:et ISO Tari

)) 8lant in Servi*e$ )**umulated 'e!re*iation$ and 'e!

AA S*0edule 19-FER& *0ar"e 0ould not e in*luded i

'et *ot rate lon"-term interet line (1% < lon" ter e made aent a /ilin" :it0 t0e ISO and t0e FER&$ i

Grand/at0ered a"reement :0oe rate 0ave een *0anot een *0an"ed to eliminate or miti"ate !an*a5in"

T0e revenue *redited on !a"e 1$ line (-, 0all in*lutranmiion /a*ilitie. T0e2 do not in*lude revenuere*overed under t0i Rate Formula Tem!late.

Remove /rom revenue *redit revenue t0at are ditrredu*ed 2 t0e )tta*0ment GG revenue re6uirement

Remove /rom revenue *redit revenue t0at are ditr een redu*ed 2 t0e )tta*0ment MM revenue re6uire


11/89

Rate Formula Tem!late

Utilizin" EI) Form +1( 'ata

=illmar Muni*i!al Utilitie

#1%

Note T% Total

!a"e +$ line #9% 9 T8

!a"e +$ line ##% (4$4+7 T8

9 T8unt 9 T8

line 1 minu line %

ent RQ% ervi*e

n line 4.

ve%

al trana*tion over one 2ear enter ne"ative% Note S%

one 2ear !rovided 2 ISO at a di*ount enter ne"ative%

line 3 < line 1,% (#.#97

17.7(

8ea5 Rate

line 1 < ,( line 1 < ,(% +.,++

line 1 < (9 line 1 < #,% 9.797 &a!!ed at :ee5l

line 1 < +$19 line 1 < 4$39 ,.49, &a!!ed at :ee5l

time 1$999% and dail2 rate

Note E% ;9.999 S0ort Term

;9.999Lon" Term


12/89


13/89




(% #%

EIA 412

Reference Company Total All

IV..e (9$4,$479 N)

IV.3.e 1#$13,$#19 T8

IV.4.e (+$+7,$1(( N)

IV.7.e ? IV.1.e #$++$,77 =


14/89

Note B%

+1,$9(1

Note G% ,9$9,1 TE

II.(9. 3+$13 G8

1$1#7$79

(#$#97$91(


15/89




(% #%

EIA 412

Reference Company Total All

VII.4.d ($+#4$,1+ TE

)**ount Note V% 9

($91#$#94 TE

VII.1#.d ($47+$7+ =


16/89

9.9999

9

9 N)

9 N8

line (, !lu line (% 9

($,7+$,11 N)

+$ line (+%K

4$(+#$(7

ent GG$ !a"e ($ line #$ *olumn 19K Note =%

($ line ($ and alo in*luded

9

ent MM$ !a"e ($ line #$ *olumn 1+K Note >%

($ line ($ and alo in*luded

9

UN'ER )TT)&BMENT O 4$(+#$(7


17/89




SUPPORTING CALCULATIONS AN NOTES

ES

te M%

ervi*e Note N %

line ( ? #%

e line + divided 2 line 1%

%

r2 Servi*e Note L%

line 4 divided 2 line %

e line ,%

Rate line 7 time line 19%

; T8

1$19$(+( 9.99

17#$+(( 1.99

394$3(, 9.99

+#$3+ 9.99

($+3($9#

!

,4$,(3$#((

3$+#4$9+19$9($7(9

3$,4$#9

;

III.1. III.13. Note U% ;#(9$7#9

;


18/89

II.#3. $49$999 1

II.#(. #,$+#4$3+1 4+

+($(74$3+1 199

8ro!rie

Note Q%

a"e 1

T>% Note R%

%ion

ion in*luded in 'ivior on !a"e 1

it0 )tta*0ment GG Note %

it0 )tta*0ment MM Note %


19/89




rate are indi*ated a !a"e$ line$ *ol.%

EI) Form +1( are indi*ated a D.2.z e*tion$ line$ *olumn%

re/eren*e to EI) Form +1( are miin"$ t0e entit2 :ill in*lude a PNoteP e*tion in t0e EI) +1( to !

e *oin*ident mont0l2 !ea5.

e *oin*ident mont0l2 !ea5.

Tranmiion O:ner /or ervi*e under t0i tari//$ i/ an2.

FIT 9.99

SIT 9.99 State In*ome T

! 9.99 !er*ent o/ /eder

uded in t0e O)TT an*illar2 ervi*e rate$ in*ludin" )**ount No. ,1.1$ ,1.($ ,1.#$ and ,1.A).

ridi*tional 2 &ommiion order a**ordin" to t0e even-/a*tor tet until EI) +1( alan*e are adu

inute inte"ration% /or RQ ervi*e at time o/ a!!li*ale !ri*in" zone *oin*ident mont0l2 !ea5. RQ ei*e in it 2tem reour*e !lannin"%.

i*eP *annot e interru!ted /or e*onomi* reaon and i intended to remain reliale even under adverr a term lon"er t0an one ut le t0an /ive 2ear. LU i ervi*e /rom a dei"nated "eneratin" unit$ o/d at time o/ a!!li*ale !ri*in" zone *oin*ident mont0l2 !ea5.

duted 2 an2 amount in *ontra a**ount identi/ied a re"ulator2 aet or liailitie related to F)Sn o/ taD *redit a"aint taDale in*ome a di*ued in Note C. )**ount (41 i not allo*ated.

-ei"0t0 o/ O?M allo*ated to tranmiion at !a"e #$ line 4$ *olumn ,. 8re!a2ment are t0e ele*tri* r

r2 &ommiion ED!ene$ and non-a/et2 related advertiin". Line ,a - Re"ulator2 &ommiion ED

t2$ "ro re*ei!t$ and ot0er aement *0ar"ed in t0e *urrent 2ear. TaDe related to in*ome are eD*lare re*overed ele:0ere.

t0e Federal in*ome taD rate SIT i t0e State in*ome taD rate$ and ! Pt0e !er*enta"e o/ /ederal in*oe name o/ ea*0 tate and 0o: t0e lended or *om!oite SIT :a develo!ed. Furt0ermore$ a utilit2 t0edu*e rate ae$ mut redu*e it in*ome taD eD!ene 2 t0e amount o/ t0e )mortized Invetment TaD

d in t0e develo!ment o/ O)TT an*illar2 ervi*e rate and "eneration te!-u! /a*ilitie$ :0i*0 are detation on :0i*0 t0ere i no t0rou"0-/lo: :0en t0e "enerator i 0ut do:n.


20/89

le mut e unundled and t0e tranmiion *om!onent re/le*ted in )**ount No. +,.1 and all ot0er

$ u*0 a !ole atta*0ment$ rental and !e*ial ue.

)**ount +(4$ +(7$ and +#9.

e illed to load-ervin" entitie and are not in*luded in Tranmiion O:ner revenue re6uirement./$ remove dollar amount o/ revenue re6uirement *al*ulated !uruant to )tta*0ment GG.

//$ remove dollar amount o/ revenue re6uirement *al*ulated !uruant to )tta*0ment MM.

re*iation ED!ene amount eD*lude )et Retirement Oli"ation amount unle aut0orized 2 FER&

O?M re*overed under t0i )tta*0ment O.

det line ((%. T0e 8ro!rietar2 &a!ital &ot rate i im!li*it$ a reidual *al*ulation a/ter TIER i det/ t0e entit2 i under FER& uridi*tion.

n"ed to eliminate or miti"ate !an*a5in" - t0e revenue are in*luded in line +$ !a"e 1 and t0e load aret0e revenue are not in*luded in line +$ !a"e 1 nor are t0e load in*luded in line 1#$ !a"e 1.

de onl2 t0e amount re*eived dire*tl2 in t0e *ae o/ "rand/at0ered a"reement% or /rom t0e ISO /orao*iated :it0 FER& annual *0ar"e$ "ro re*ei!t taDe$ an*illar2 ervi*e$ /a*ilitie not in*luded

iuted !uruant to S*0edule ao*iated :it0 )tta*0ment GG o/ t0e Mid:et ISO Tari//$ in*e t0e Tr.

iuted !uruant to S*0edule ao*iated :it0 )tta*0ment MM o/ t0e Mid:et ISO Tari//$ in*e t0e Trment.


21/89

)tta*0ment O-EI) Non-Levelized Generi*

8a"e 1 o/ ,

For t0e 1( mont0 ended 1(


22/89


23/89


8a"e ( o/ ,



24/89

41$+,

1.99999 ,9$9,1

9.(171 1+$#(4

(33$4++

+$+($+97


25/89


8a"e # o/ ,



26/89

9

9.1431# 9

9

+7($391

1$44$+#

9

9

1$44$+#


27/89


8a"e + o/ ,



28/89

+.4 9.993 =&LT'

9.1(#4 9.19#3

9.111#R

ar2 &a!ital &ot Rate 1(.#4

TIER (.#4

Load

9

9

9

;9

;1$+,9$971

;1$+(1$(+1

;9

;9

;(4$4+7


29/89


8a"e , o/ ,



30/89

e are to e in*luded in t0e divior.

.

ermined. TIER :ill e u!!orted in t0e /ilin" and no *0an"e in TIER ma2

in*luded in line 1#$ !a"e 1. Grand/at0ered a"reement :0oe rate 0ave

ervi*e under t0i tari//% re/le*tin" t0e Tranmiion O:ner inte"ratedn t0i tem!late e.".$ dire*t ai"nment /a*ilitie and GSU% :0i*0 are not

nmiion O:ner )tta*0ment O revenue re6uirement 0ave alread2 een

anmiion O:ner )tta*0ment O revenue re6uirement 0ave alread2


31/89

Willmar Municpal Utilities

EIA-412

Schedule 2

12/31/2014

ELECTRIC BALANCE !EET

Line AMOUNT Line

No. ASSETS and OTHER DEBITS (Dollars) No LIABILITIES and OTHER CREDITS

ELECTRIC "LANT "R#"IETAR$ CA"ITAL

1 Electric lant ! Ad"#st$ents

(1%1&1%'1111') $ 61,991,921 *+ In,est$ent o- M#nicialit/ (*%0)

* Constr#ction or2 In ro3ress (1%4) 2,539,420 5% Miscellaneo#s Caital (*11 *1+ *1+.1)

5 (Less) Acc#$#lated ro,ision -or

Dereciation A$orti6ation and 51 Retained Earnin3s

Deletion (1%0111117) (39,822,598) (*17 *17.1 *1')

Net Electric "lant 24%&0'%&44 5* T#TAL "R#"RIETAR$ CA"ITAL

7 N#clear 8#el (1*%.1&1*%. 1*%.') 0 L#N) TERM *EBT

' (Less) Acc#$#lated ro,ision -or

A$orti6ation o- N#clear 8#el

Asse$9lies (1*%.7) 0 55 Bonds (**1 ***)

4 Net Electric "lant inclu+in, Nuclear 5 Ad,ances -ro$ M#nicialit/ and Ot:er

-uel 24%&0'%&44 Lon3 Ter$ De9t (**5 **)

#T!ER "R#"ERT$ . INETMENT 57 Una$orti6ed re$i#$ on Lon3 Ter$

0 Non&Electric lant roert/ (1*1) - De9t (**7)

+ (Less) Acc#$#lated ro,ision -or 5' (Less) Una$orti6ed Disco#nt on Lon3

Dereciation and A$orti6ation (1**) - Ter$ De9t (**')

1% In,est$ent in Associated Enterrises

(1*5&1*5.1) - 54 Ttal Ln, Term *et

11 In,est$ents ! Secial 8#nds (1*&1*+) 10,108,413

1* Ttal #ter "rpert an+ In5estments 10%10'%413 #T!ER N#NCURRENT LIABILITIE

CURRENT . ACCRUE* AET 50 Acc#$#lated Oeratin3 ro,isions (**0.1

15 Cas: or2in3 8#nds ! In,est$ents 5+ Acc#$#lated ro,isions -or Rate Re-#nds

(151&15') 8,292,777 % Ttal #ter Nn Current Liailities

1 Notes ! Ot:er Recei,a9les

(11 15 17 1' 14*) - CURRENT AN* ACCRUE* LIABILITIE

17 C#sto$er Acco#nts Rece,a9le (1*) 2,212,977 1 Notes a/a9le (*51)

1' (Less) Acc#$#lated ro,ision -orUncollecti9le Acco#nts (1) - * Acco#nts a/a9le (*5*)

14 8#el Stoc2 ! E;enses Undistri9#ted 5 Notes and Acco#nts a/a9le to

(171&17*) - Associated Enterrises (*55 *5)

10 lant Materials ! Oeratin3 S#lies (17) 1,020,320 C#sto$er Deosits (*57)

1+ Ot:er S#lies ! Misc (175 177&1'5) - 7 Accr#ed ta;es (*5')

*% rea/$ents (1'7) 674,617 ' Accr#ed Interest a/a9le (*54)

*1 Accr#ed re,en#es (145) - 4 Misc C#rr ! Accr Lia9ilities (*5+&*7)

** Misc C#rrent ! Accr#ed Assets (141 14) - 0 Ttal Current . Accrue+ Liailities

*5 Ttal Current . Accrue+ Assets 12%200%61 *E-ERRE* CRE*IT

*E-ERRE* *EBIT + C#sto$er Ad,ances -or Constr#ction

* Una$orti6ed De9t E;ense (101) - (*7*)

*7 E;traordinar/ roert/ Losses St#d/ Costs 7% Ot:er De-erred Credits

and C:ar3es (10*.1 10*.* 10*.5 105) - (*75 *7' *01&*05)*' Miscellaneo#s De9t Researc: and

De,elo$ent E;enses ! Una$orti6ed 71 Una$orti6ed 3ain on Reac


32/89

LineNo.

1

*

5

7

'

4

0

+10

11

1*

15

1

17

1'

14

10

1+

*%

*1

**

*5


33/89


EIA-412

Schedule 3

12/31/2014

ELECTRIC INC#ME TATEMENT

Electric Oeratin3 Re,en#es (%%)

Oeration E;enses (%1)

Maintenance E;enses (%*)

Dereciation E;enses (%5)

A$orti6ation o- Electric lant roert/ Losses and Re3#lator/ St#d/ Costs (%&%4)

Ta;es and Ta; EENSES

NET ELECTRIC #"ERATIN) INC#ME

Inco$e -ro$ Electric lant Leased to Ot:ers (1* 15) Electric Operti!" I!c#e

Ot:er Electric Inco$e (17 14 10 1+ *1 *1.1)

Ot:er Electric Ded#ctions (1' 14 *1.*)

Allo?ance -or Ot:er 8#nds Used D#rin3 Constr#ction (1+.1)

Ta;es Alica9le to Ot:er Inco$e and Ded#ctions (%0.* %+.*)

Electric Inco$e

Inco$e Ded#ctions -ro$ Interest on Lon3 Ter$ De9t (*4)

Ot:er Inco$e Ded#ctions (*0&51)

Allo?ance -or Borro?ed 8#nds Used D#rin3 Constr#ctions (5*)

Total Inco$e Ded#ctions

Inco$e Be-ore E;traordinar/ Ite$s

E;traordinar/ Ite$s (5)

E;traordinar/ Ded#ctions (57)

NET INC#ME


34/89

A$o#nt(Dollars)

$ 28,145,182

$ 22,611,559

$ 878,616

$ 1,745,611

$ -

$ -

2(%23(%&'

2%606%36

2%606%36

793,507

-

-

1,867,856

1%'3(%04&

320,930

-

-

320%630

1%(14%11&

-

-

9 1%(14%11&


35/89

Willmar Municipal Utilities

EIA-41212/31/2014

ce+ule 2 8 WMU BALANCE !EET

Line %&' #tl Electric %ter

No. ASSETS and OTHER DEBITS (Dollars)

ELECTRIC "LANT

1 Electric lant ! Ad"#st$ents

(1%1&1%'1111') 81,100,864 61,991,921 11,24

All#cti#! # *e!erl+##! .l!t 0* Constr#ction or2 In ro3ress (1%4) 2,957,428 2,539,420 418

5 (Less) Acc#$#lated ro,ision -or

Dereciation A$orti6ation and

Deletion (1%0111117) (53,646,061) (39,822,598) (6,800

All#cti#! # *e!erl+##! .l!t 0 &

Net Electric "lant :sum lines 182 less 3; 30%412%231 24%&0'%&44 4%'1

7 N#clear 8#el (1*%.1&1*%. 1*%.')

' (Less) Acc#$#lated ro,ision -or

A$orti6ation o- N#clear 8#el

Asse$9lies (1*%.7) 0 0

4 Net Electric "lant inclu+in, Nuclear

-uel :sum lines 48( less line ; 30%412%231 24%&0'%&44 4%'1

#T!ER "R#"ERT$ . INETMENT0 Non&Electric lant roert/ (1*1) 0

+ (Less) Acc#$#lated ro,ision -or

Dereciation and A$orti6ation (1**) 0

1% In,est$ent in Associated Enterrises

(1*5&1*5.1) 0

11 In,est$ents ! Secial 8#nds (1*&1*+) (s#$ line 11a&d) 12,441,724 10,108,413 1,988

11a De9t Ser,ice Deosits ! Reser,es & See Note 1 0

119 Constr#ction 8#nds & See Note * 0

11c Discretionar/ Reser,es & See Note 5 0

11d Other /etricted I!ete!t - See #te 3 12,441,724 10,108,413 1,988

1* 12%441%&24 10%10'%413 1%6''

CURRENT . ACCRUE* AET

15 Cas: or2in3 8#nds ! In,est$ents

(151&15') 10,206,988 0*+*444 1'51

1 Notes ! Ot:er Recei,a9les

(11 15 17 1' 14*) 0 -

17 C#sto$er Acco#nts ReceI,a9le (1*) 2,723,795 2,212,977 435

1' (Less) Acc#$#lated ro,ision -or

Uncollecti9le Acco#nts (1) 0

14 8#el Stoc2 ! E;enses Undistri9#ted

(171&17*) 0

10 lant Materials ! Oeratin3 S#lies (17) 1,142,947 1,020,320

1+ Ot:er S#lies ! Misc (175 177&1'5)

*% rea/$ents (1'7) 830,338 '4'14 15*

*1 Accr#ed re,en#es (145) 0

** Misc C#rrent ! Accr#ed Assets (141 14) 0

*5 14%604%0' 12%200%61 2%166

6;

22 less line 1;


36/89


EIA-412

12/31/2014

ce+ule 3 8 ELECTRIC INC#ME TATEMENT

i!e %&' #

# (#llr

1 Electric Operti!" /ee!ue (400) 31,

2 Operti#! Epe!e (401) 24,

3 &i!te!!ce Epe!e (402) 1,

4 epreciti#! Epe!e (403) 2,

5 A#rtiti#! # Electric .l!t, .r#pert: #e, !d /e"ult#r: Stud: #t (404-407)

6 e !d E;uile!t (4081, 4091)

7 OA EE/I O.E/AI* Et Serice

29 *e!erl u!d r!er (ecl e !d E;uile!t lited >#e)

#te

I!c#e educti#! r# Interest n Ln, Term *et (427)


37/89


EIA-412

Schedule 4

12/31/2014

ELECTRIC "LANT

Line Be3innin3

No. Balance Additions Retire$ents

1 Intan3i9le lant (5%1&5%5) $ - $ - $ -

* Stea$ rod#ction (51%&51') 12,016,880 51,114 3,837

5 N#clear rod#ction (5*%&5*7) - - -

H/dra#lic rod#ction (55%&55') - - -

7 Ot:er rod#ction (5%&5') 8,792,733 - -

' Ttal "r+uctin "lant 9 20%'06%13 9 (1%114 9 3%'3&

4 Trans$ission lant (57%&57+) 12,970,869 204,442

0 Distri9#tion lant (5'%&545) 23,841,539 653,582 -

+ =eneral lant (50+&5++) 3,188,426 352,914 76,741

1% Ttal Electric "lant In er5ice 9 0%'10%44& 9 1%22%0(2 9 '0%(&&

11 Electric lant Leased to Ot:ers - - -1* Electric lant Held -or 8#t#re Use - - -

15 Electric lant Miscellaneo#s - - -

1 Electric "lant . A+=ustments 9 0%'10%44& 9 1%22%0(2 9 '0%(&&

17 Constr#ction or2 in ro3ress 1,113,120 2,275,732 849,432

1' Ttal Electric "lant . A+=>s 9 1%623%(& 9 3%(3&%&'4 9 630%006

NOTE 8OR LINE 7@ Co$9#stion T#r9ine


38/89

Endin3

Trans-ers Balance

$ - 9 8

12%04%1(&

- 8

- 8

'%&62%&33

9 8 9 20%'(%'60 *%07'0+% %

- 13%1&(%311 1514751% %

- 24%46(%122

- 3%44%(66 5'7++ %

9 8 9 1%661%621

- 8

- 8

- 8

9 8 9 1%661%621

- 2%(36%420

9 8 9 4%(31%342

%


39/89


EIA-412

Schedule 5

12/31/2014

Line

No

1 Ta;es ot:er t:an Inco$e Ta;es Oeratin3 Inco$e 10'407' a/$ent in lie# o- ta;es


40/89


EIA-412

Schedule 7

12/31/2014

ELECTRIC #"ERATI#N AN* MAINTENANCE E?"ENE :*

Line (a) (9)No 8#el Cost Oeration

1 Stea$ o?er =eneration

(7%%&7%4 71%&71) 8#el Cost (7%1) $ 2,678,991 $ -

* N#clear o?er =eneration - -

5 H/dra#lic o?er =eneration

(757&7% 71&77) - -

Ot:er o?er =eneration

(7'&77% 771&77) 8#el cost (74 - -

7 #rc:ased o?er (777) - 12,760,188

' Ot:er rod#ction E;enses(77'&774) - 728,325

4 Total rod#ction E;enses 9 2%&'%661 9 13%4''%(13

0 Trans$ission E;enses 2,438,514

(7'%&7'4 7'0&745)


41/89

llars;

(c) (d)Maintenance Total

$ - $ 2,678,991

- -

- -

- -

- 12,760,188

367,659 1,095,984

9 3&%(6 9 1%(3(%13

181,070 *50711

510,957 1%+1+'%

- *'54+7

- *'7405- &

- *0++' Re-er to Notes 9elo?@

9 1%0(6%' 9 23%460%1&

*BA > i

$ 3,563,873 $ -

$ 2,894,964 Attch O ." 3, li!e 3

$ -


42/89

A+=uste+ "lant Balances

Line *escriptin urce *ate

ill$ar M#nicial Utilities Utilit/ lant in Ser,ice 12/31/2014

1 Electric 5

* Heatin3

5 ater

##! .l!t (*e!erl .l!t per i!!cil Sttee!t)

7 Total 8

Electric .l!t i! Serice per i!!cil Sttee!t

' rod#ction 2

4 Trans$ission

0 Distri9#tion 2

+ Total 5

1% rod#ction 2

11 Trans$ission

1* Distri9#tion 2

15 ##! .l!t (ll#cted t# Electric 'tilit:) 1 #tl Electric .l!t i! Serice Ad@uted 6

All#cti#! # ##! .l!t >: 'tilit:

17 Electric 1' Heatin3

14 ater

10 Total

1+ r!ii#! .l!t i! Serice per i!!cil Sttee!t (pp 44-47) 12/31/2014

*% So#t: S#9station 1%1%1+44

*1 '+ 2 Tie So#t: S#9 to o?er lant 011+07 ** So#t:?est S#9station and SS Line 1111++' *5 East S#9station 1*%%%

* S#9total

*7

*' '+ 2 Tie So#t: S#9 to o?er lant 011+07 *4 So#t:?est S#9station and SS Line 1111++' *0 East S#9station 1*%%%

*+ S#9total

5% A+=uste+ Transmissin -unctinal "lant in er5ice

51 Distri9#tion lant in Ser,ice er 8inancial State$ents ( 5&')

5* Less@ Trans$ission 8#nctional Assets Boo2ed to Distri9#tion Acco#nts

55 l#s@ TT Line

5 l#s@ Distri9#tion 8#nctional Assets Boo2ed to Trans$ission Acco#nts

57 Ad"#sted Distri9#tion 8#nctional lant in Ser,ice 5' TT line 9ac2 in ser,ice -or *%1% (?as ta2en o#t in *%%+)

54 *%11 1*51*%11

50 *%1* 1*51*%1*

5+ *%15 1*51*%15

% *%1 1*51*%1 Add !e= cilitie here, i !: >##?ed t# =r#!" cc#u!t

#te .l!tAd@ute!t re re;uired due t# icliicti#! # et

En+in,)rss

er

%&' 2014i!!cil

Sttee!t pp45-48

%&' 2014i!!cil

Sttee!t pp45-48

Electric .l!t i! Serice as A+=uste+ (ee detil >el#=)

Ad@utedl!ce

All#cted >ed#! 'tilit: *r#.l!t i! Serice

"lus r!ii#! u!cti#!l Aet ##?ed t# itri>uti#! Acc#u!t

Less@ TT Line (Note@ T:is line is 9ac2 in ser,ice and is reected in t:e *%1%8inancial State$ent )

Less itri>uti#! u!cti#!l Aet ##?ed t# r!ii#! Acc#u!t


43/89

Attac:$ent O


Attac$ment O %#"or

Report the CP of your load in the Pricing Zone by Pricing Zone for Each Month in KWs

Fan %8e9 57*%

Mar %+*%

Ar 55+5%

Ma/ 40+%

F#n 4+5%

F#l 77*1%

A#3 7%%'%

Se %51%

Oct 5'7+%

No, 57'%

Dec *0+%

S#9 total 71+55%

A,era3e 5*40

Do t:e a9o,e n#$9ers incl#de an/ =8A related loadG I- /es ro,ide t:e -ollo?in3 9/ $ont: -or eac: =8A@

t:e =8A t:e =8A load and t:e =8A trans$ission re,en#es.

Jan

=8A '%

=8A Load 5%%%%

=8A Trans Re, & No re,en#es recei,ed &

For the ear ended !"#$


44/89

Attac:$ent O

=8A '1

=8A Load '%%%

=8A Trans Re, & No re,en#es recei,ed &

=8A

=8A Load

=8A Trans Re,


45/89

Attac:$ent O

incl#des losses

s:o#ld 9e reorted on Attac:$ent O a3e 1 line 0

Feb Mar %pr May June Jul %ug &ep 'ct (o) *ec +otal

5%%%% *4%%% *+%%% 5%%%% 5%%%% 5%%%% 5%%%% 5%%%% 5%%%% 5%%%% 5%%%% 57'%%

& & & & & & & & & &


46/89


47/89

Attac:$ent O

%)erage

*+''4

&


48/89

Attac:$ent O

747%

&

&

&


49/89

lant and De

a3e + o-

Plant Summary

Production Plant

Steam Production Plant

310 – Land and Land Rights

311 – Structures and Improvements

312 – Boiler Plant Equipment

313 – Engines and Engine-Driven Generators

314 – Turbogenerator Units

315 – Accessory Electric Equipment

316 – Misc. Power Plant EquipmentTotal Steam Production Plant

Nuclear Production Plant



322 – Reactor Plant Equipment

323 – Turbogenerator Units


325 – Misc. Power Plant Equipment

326 – Asset Retirement Costs for Nuclear ProductionTotal Nuclear Production Plant

Hydraulic Production Plant



332 – Reservoirs, Dams, and Waterways

333 – Water Wheels, Turbines, and Generators

334 - Accessory Electric Equipment


336 – Roads, Railroads, and Bridges

337 – Asset Retirement Costs for Hydraulic Production

Total Hydraulic Production Plant

Other Production Plant



342 – Fuel Holders, Products, and Accessories

343 – Prime Movers


50/89

lant and De

a3e 7% o-

344 – Generators



347 – Asset Retirement Costs for Nuclear Production

Total Other Production Plant

Total Production Plant


51/89

lant and De

a3e 71 o-

Transmission Plant



353 – Station Equipment

354 – Towers and Fixtures

355 – Poles and Fixtures

356 – Overhead Conductors and Devices

357 – Underground Conduit358 – Underground Conductors and Devices

359 – Roads and Trails

359.1 – Asset Retirement Costs for Transmission Plant

Total Transmission Plant

.lu r!ii#! u!cti#!l Aet ##?ed t# itri>uti#! Acc#u!t

e itri>uti#! u!cti#!l Aet ##?ed t# r!ii#! Acc#u!t

Ttal A+=ustments t "lant Balances per te >A+= "lant Balances> ta

Distribution Plant



362 – Station Equipment

363 – Storage Battery Equipment

364 – Poles, Towers, and Fixtures

365 – Overhead Conductors and Devices

366 – Underground Conduit367 – Underground Conductors and Devices

368 – Line Transformers

369 – Services

370 – Meters

371 – Installations on Customer Premises

372 – Leased Property on Customers Premises

373 – Street lighting and Signal Systems

374 – Asset Retirement Costs for Distribution Plant

Total Distribution Plant

e r!ii#! u!cti#!l Aet ##?ed t# itri>uti#! Acc#u!t

.lu itri>uti#! u!cti#!l Aet ##?ed t# r!ii#! Acc#u!t

Ttal A+=ustments t "lant Balances per te >A+= "lant Balances> ta

ntangible Plant

301 Organization

302 Franchises and Consents


52/89


53/89

lant and De

a3e 75 o-



Accumulated

Gross Plant Depreciation

$ -

258,368.44 65,444.00

940,335.81 896,446.26

4,737,594.86 4,141,244.85

- -

5,120,700.06 3,074,241.72

- -

1,007,157.48 897,377.2412,064,156.65 EIA 412, Sch 4, ln 2 9,074,754.07

$ - $ -

- -

- -

- -

- -

- -

- EIA 412, Sch 4, ln 3 -

$ - $ -

- -

- -

- -

- -

- -

- -

- -

- EIA 412, Sch 4, ln 4 -

$ - $ -

- -

- -

- -


54/89

lant and De

a3e 7 o-

8,792,732.89 2,254,444.00

- -

- -

- -

8,792,732.89 EIA 412, Sch 4, ln 5 2,254,444.00

Att O, pg 2, line 1 Att O, pg 2, line 7

$ 20,856,889.54 EIA 412, Sch 4, ln 6 $ 11,329,198.07


55/89


56/89

lant and De

a3e 7' o-

- -


$ - EIA 412, Sch 4, ln 1 $ -

$ 617,544.60 $ -

1,204,269.88 814,033.42

457,493.38 390,719.62

1,539,446.61 1,212,238.45

- -

297,916.58 240,198.08

57,937.46 56,303.92

112,976.62 65,234.20

244,974.09 206,991.75

- -

- -- -

(1,067,960.00) (769,357.00)


$ 3,464,599.22 EIA 412, Sch 4, ln 9 $ 2,216,362.44

$ 61,991,921.17 $ 39,822,599.43

alance sheet? If no, please provide an explanation & reconciliation.

ide an explanation & reconciliation.

tement. If no, please provide an explanation & reconciliation.

depreciation expense


57/89

lant and De

a3e 74 o-

Net Depreciation

Plant Expense

$ - $ -

192,924.44 -

43,889.55 13,353.84

596,350.01 69,400.40

- -

2,046,458.34 123,301.86

- -

109,780.24 25,707.232,989,402.58 231,763.33

$ - $ -

- -

- -

- -

- -

- -

- -

$ - $ -

- -

- -

- -

- -

- -

- -

- -

- -

$ - $ -

- -

- -

- -


58/89

lant and De

a3e 70 o-

6,538,288.89 439,639.61

- -

- -

- -

6,538,288.89 439,639.61

$ 9,527,691.47 $ 671,402.94


59/89

lant and De

a3e 7+ o-

$ 241,628.33 $ 792.00

35,544.83 4,070.61

2,991,473.20 243,888.60

374,990.75 72,515.51

117,138.42 9,761.44

635,322.21 35,901.30

- -108,075.85 9,043.72

- -

- -

$ 4,504,173.59 $ 375,973.18

$ 24,272.07 $ 3,519.69

$ (477,546.79) $ (53,138.02)

$ 326,354.86Att O 3 5 line +

$ 101,118.59 $ -

47,688.37 3,919.98

234,351.10 15,750.13

- -

83,414.61 9,224.20

137,417.71 16,263.87

1,928.78 962.393,668,149.85 272,624.48

1,790,427.22 138,908.79

194,547.54 17,872.06

486,976.69 67,312.18

121,664.06 12,621.92

- -

21,535.38 2,722.07

- -

$ 6,889,219.90 $ 558,182.07

$ (24,272.07) $ (3,519.69)

$ 477,546.79 $ 53,138.02

7,342,494.62 $ 607,800.39

$ - $ -

- -


60/89

lant and De

a3e '% o-

- -

$ - $ -

$ 617,544.60 $ -

390,236.46 24,919.16

66,773.76 29,049.42

327,208.16 85,237.83

- -

57,718.50 11,931.69

1,633.54 444.23

47,742.42 6,547.20

37,982.34 11,490.62

- -

- -- -

(298,603.00) (35,244.00)

Att O, pg 3, line 10

$ 1,248,236.78 $ 134,376.15

$ 22,169,321.74 $ 1,739,934.34


61/89

Land -or -#t#

ill$ar M#nical Utilities

8or t:e ear ended *%1

Attac$ment O' pa(e 2' l#ne 2)

Land Held 8or 8#t#re Use

rod#ction &

Trans$ission & s:o#ld 9e reorted on Attac:$e

Distri9#tion &

Ot:er 55*1+* (1)

55*1+* S:o#ld tie to a Jnancial state$e

indicate ?:at line o- t:e a#dited

and indicate ?:at ot:er ite$s ar

9/ ro,idin3 a 9rie- 9#t descriti

,elo- . ro,ide a 9rie- 9#t descriti,e list o- t:e Trans$ission land:eld -or -#t#re #se and t:e a$o#nts related to eac: ite$ o-Trans$ission land :eld -or -#t#re #se

(1) In acco#nt 50+ land #rc:aori3inal (1+') ,al#ation o- land


62/89

Land -or -#t#

nt O a3e * line *7

nt line ite$ & i- not lease

Jnancials reects Land Held 8or 8#t#re Use

e incl#ded in t:at Jnancial state$ent line ite$

,e e;lanation

ed -or -#t#re oKce 9#ildin3. Acco#nt also incl#des-or oKceser,ice 9#ildin3s ! i$ro,e$ents.


63/89

re a/



Attac$ment O' pa(e 2' l#ne 2*

Pre Payment *escription %mount Allocation Electric

reaid interest *5+54 01.* 1+0

Ca> trans$ission ro"ect 7+507 01.* '575

reaid ins#rance **%41 01.* 14+5**

Ot:er reaids 5'5%5 01.* *++

Total re a/$ents 05%55+ '4'14 Attac:$ent O a3e * line *0 and EIA 1*

S:o#ld tie to a Jnancial state$ent line ite

indicate ?:at line o- t:e a#dited Jnancials

and indicate ?:at ot:er ite$s are incl#ded

9/ ro,idin3 a 9rie- 9#t descriti,e e;lana

'4'14 re&a/$ents on Att O 3 * line *0


64/89

re a/

Sc:ed#le * line *%

& i- not lease

reectes re a/$ents

in t:at Jnancial state$ent line ite$

tion


65/89

Mat ! S#



Attac$ment O' pa(e 2' l#ne 2+

Materials and S#lies

rod#ction 770'5

Trans$ission 7%%71

Distri9#tion 71%'

Ot:er &

1%*%5*%

and t:e a$o#nts related to eac: ite$ o- Trans$ission related Materials and S#lies

Do#9le clic2 on in,entor/ list to see all a3es

,elo- & ro,ide a 9rie- 9#t descriti,e list o- t:e Trans$ission related Materials and S#lies

Trans$ission in,entor/ consists o- aro;i$atel/ 11 oles 1*%%% -eet o- ?ire ,ario#s slices stras

s#ort 9rac2ets ins#lators 9olts ! n#ts.


66/89

Mat ! S#


67/89

Mat ! S#

s:o#ld 9e reorted on Attac:$ent O a3e * line *4

S:o#ld tie to a Jnancial state$ent line ite$ & i- not lease

indicate ?:at line o- t:e a#dited Jnancials reectes M!S

and indicate ?:at ot:er ite$s are incl#ded in t:at Jnancial state$ent line ite$

9/ ro,idin3 a 9rie- 9#t descriti,e e;lanation


68/89

Mat ! S#


69/89

Trans$issio



Tran"m#""#on O,- E.pen"e"

O!eration

,9 O!eration Su!erviion and En"ineerin"

,1 Load 'i!at*0in"

,1.1 Load 'i!at*0 Reliailit2

,1.( Load 'i!at*0 Monitor and O!erate Tranmiion S2tem,1.# Load 'i!at*0 Tranmiion Servi*e and S*0edulin"

,1.+ S*0edulin"$ S2tem &ontrol and 'i!at*0 Servi*e

,1., Reliailit2$ 8lannin" and Standard 'evelo!ment

,1. Tranmiion Servi*e Studie

,1.3 Generation Inter*onne*tion Studie

,1.4 Reliailit2$ 8lannin" and Standard 'evelo!ment Servi*e

,( Station ED!ene

,# Over0ead Line ED!ene

,+ Under"round Line ED!ene

,, Tranmiion o/ Ele*tri*it2 2 Ot0er

, Mi*ellaneou Tranmiion ED!ene

,3 Rent

Maintenan*e

,4 Maintenan*e Su!erviion and En"ineerin"

,7 Maintenan*e o/ Stru*ture

,7.1 Maintenan*e o/ &om!uter Bard:are

,7.( Maintenan*e o/ &om!uter So/t:are

,7.# Maintenan*e o/ &ommuni*ation E6ui!ment

,7.+ Maintenan*e o/ Mi*ellaneou Re"ional Tranmiion 8lant

,39 Maintenan*e o/ Station E6ui!ment

,31 Maintenan*e o/ Over0ead Line

,3( Maintenan*e o/ Under"round Line

,3# Maintenan*e o/ Mi*ellaneou Tranmiion 8lant


70/89

Trans$issio

Total Tranmiion O?M ED!ene

Please pro)ide the follo-ing information/

:at line o- t:e a#dited Jnancial state$ents incl#des t:e Trans$ission O!M E;enseG

Trans$ission e;enses are searatel/ reorted on t:e inco$e state$ent o- t:e a#ditied Jnancial state$ents.

ro,ide a 9rie- 9#t descriti,e list o- t:e ite$s and associated a$o#nts reected in t:at line o- t:e Jnancial state$ents

Also incl#des t:e cost o- trans$ission o- electricit/ 9/ ot:ers.

I- /o# reort 6ero -or acco#nts 7'1. ! 7'1.0 & lease ro,ide a 9rie- ?ritten state$ent indicatin3 t:at /o# do not :a,e

an/ o- t:ese e;enses.

MU :as no sc:ed#lin3 s/ste$ control or disatc: ser,ices.

I- /o# reort 6ero -or acco#nt 7'7 & lease ro,ide a 9rie- ?ritten state$ent indicatin3 t:at /o# do not :a,e

an/ o- t:ese e;enses.

I- /o# :a,e acco#nt 7'7 e;enses & ro,ide 9rie- 9#t descriti,e detail o- t:e 7'7 e;enses

All oerations and $aintenance e;endit#res related to t:e trans$ission -acilitiesassets o- t:e #tilit/ incl#din3 ?a3es o#tsid

ser,ices $aterials s#lies and co$liance.


71/89

Trans$issio

%mount

14171+.5%

&

& Attac:$ent O a3e line 4

& Attac:$ent O a3e line 4 & Attac:$ent O a3e line 4

& Attac:$ent O a3e 5 line 1a

&

&

&

& Attac:$ent O a3e 5 line 1a

*57%1.11

50**5.5

&

*%155%4.4 Attac:$ent O a3e 5 line *

1%00+.'*

&

&

&

&

&

&

&

&

1++'0.01

151071.5+

*+*75.%1


72/89

Trans$issio

*5071.5* Attac:$ent O a3e 5 line 1 and EIA 1* Sc:d 4 line 0


73/89

Ad$in ! =en



Customer %ccts 0 %dmin and 1eneral E2penses

Customer %ccounts E2penses+%1 S#er,ision

+%* Meter Readin3 E;enses

+%5 C#sto$er Records and Collection E;enses

+% Uncollecti9le Acco#nts

+%7 Miscellaneo#s C#sto$er Acco#nts E;enses

+otal Customer %ccounts E2pense

Customer &er)ice and 3nformational E2penses

+%4 S#er,ision

+%0 C#sto$er Assistance E;enses

+%+ In-or$ational and Instr#ctional E;enses

+1% Miscellaneo#s C#sto$er Ser,ice and In-or$ational E;enses

+otal Customer &er)ice and 3nformational E2penses

&ales E2penses

+11 S#er,ision

+1* De$onstratin3 and Sellin3 E;enses

+15 Ad,ertisin3 E;enses

+1' Miscellaneo#s Sales E;enses&ales E2penses

%dministrati)e and 1eneral E2penses

+*% Ad$inistrati,e and =eneral Salaries

+*1 OKce S#lies and E;enses

+** Ad$inistrati,e E;enses Trans-erred Credit

+*5 O#tside Ser,ices E$lo/ed

+* roert/ Ins#rance

+*7 In"#ries and Da$a3es

+*' E$lo/ee ension and BeneJts

+*4 8ranc:ise Re


74/89

Ad$in ! =en

no?n allocation

Red#ction -or allocation -or at

Red#ction -or allocation -or Heati

Please pro)ide the follo-ing information/:at line o- t:e a#dited Jnancial state$ents incl#des t:e A!= E;enseG

PC#sto$er Acco#ntsP and PAd$inistrati,e and =eneralP

ro,ide a 9rie- 9#t descriti,e list o- t:e ite$s and associated a$o#nts reected in t:at line o- t:estate$ents


75/89

Ad$in ! =en

%mount

&1**+4.%%

14++5'.%%

**5'7.%%

1'7'.%%

&

5**.%% EIA 1* Sc: 4 line 1%

&

&

&

&

& EIA 1* Sc: 4 line 11

&

&

&

&& EIA 1* Sc: 4 line 11*

4%440'.%%

1'%1*+.%%

&

*'105.%%

505'40.%%

17444'.%%

17++%*'.%%

&

&

&

&

00+.%%

&

*1+%*1.%%

57'*75.%%


76/89

Ad$in ! =en

155%.%%

(7*0%5'.%%)

(1%045.%%)

*0++'.%% Attac: O a3e 5 line 5 and EAI 1* Sc: 4 line 15


77/89

8ERC 8ees



Attac$ment O' pa(e /' l#ne 4

%ccount

FERC fees recorded to e2pense during the year Charged %mount

8ERC -ees a/a9le to 8ERC %.%% &

8ERC -ees aid to MISO ,ia Sc:ed#le 1%&8ERC 7'7.%5 55*

Ot:er 8ERC -ees aid %.%% &

Total 7'7.%5 55*

Sc:ed#le 1% 8ERC c:ar3es

Fan *+4.44

MU is not a 8ERC re3#lated co$an/ and ?as not a $e$9er o- an RTO at an/ ti$ed#rin3 t:e /ear and t:ere-ore did not record an/ 8ERC -ees a/a9le to 8ERC and 8ERC-ees aid to MISO ,ia Sc:ed#le 1%&8ERC is 9oo2ed to acco#nt 7'7.%5


78/89

8ERC 8ees


79/89

ERI Re3 Co$$ Non Sa-et/

Willmar Municpal Ut

8or t:e ear en

Attac$ment O' pa(e /' l#ne" ) an% )a

ERI Costs

Rate case & doc2et >>

8#el ad"#st$ent cla#se doc2et >>

Non Sa-et/ Ad,ertisin3 (ro,ide a 9rie- 9#t descriti,e list o- c:ar3es

>;;;;;;;

>;;;;;;;

Re3#lator/ Co$$ission E;ense (ro,ide a 9rie- 9#t descriti,e list o- c:ar3es) 3ndicate by yello- highlight if +ransmis

3f a 4ero is reported for any category abo)e5 please pro)ide a brief e2planation as to -hy6


80/89

ERI Re3 Co$$ Non Sa-et/

& recorded in Uso- A acco#nt QQQQQQQQ rel-ected in IS in QQQQQQQ e;

& recorded in Uso-A acco#nt QQQQQQQQ rel-ected in IS in QQQQQQQQ e;

& recorded in USo-A acco#nt QQQQQQQQ rel-ected in IS in QQQQQQQQQ e;

&

& recorded in USo-A acco#nt QQQQQQQQ rel-ected in IS in QQQQQQQQ e;

& recorded in USo-A acco#nt QQQQQQQQ rel-ected in IS in QQQQQQQQ e;

&


81/89

Ta;es ot:er t:an



+a2es 'ther +han 3ncome +a2es

a/roll & Attac:$ent O a3e 5 line 15

Hi3:?a/ ! e:icle & Attac:$ent O a3e 5 line 1

roert/ & Attac:$ent O a3e 5 line 1'

=ross & Attac:$ent O a3e 5 line 14

Ot:er & lease e;lain & Attac:$ent O a3e 5 line 10

8ed ! State inco$e Ta; & Not reorted on Attac: O

Total & S:o#ld tie to a line ite$ on t:e a#dited

Jnancial state$ents & ro,ide e;lanation and

reconciliation i- it doesnt. Also indicate ?:at line o-

a#dited Jnancials incl#des t:e a9o,e a$o#nts.

a/roll ta;es does not tie to a Jnancial state$entline ite$ as it is incl#ded in ?a3e e;enses -or t:ee$lo/ee -ederal and state ta; ded#ction and t:ee$lo/er ortion o- Medicare8ICA is incl#ded inA!= acco#nt +*'.


82/89

Ta;es ot:er t:an

e


83/89


84/89

a3es ! Salaries

O a3e line 1*

O a3e line 15

O a3e line 1

O a3e line 17

ite$ on t:e a#dited -sG

an e;lantion and a ?or2 aer

a#dited Jnancial state$ents

nancial state$ent line ite$ as ?a3es are o

nse -or t:ese 9road cate3ories.

er and district :eatin3 di,ision ?a3es.


85/89

De9t De



*et *etail 8 Electric nl "rincipal Balance Interest

at 12/31/14 Et 1 - Serie 2009A /ee!ue #!d $ 6,860,00000 $ 320,92978

- CCC

- CCC

#tl $ 6,860,00000 $ 320,92978

e>t 1 - ecripti#! $ - CCC

- CCC

- CCC

#tl $ - $ -


- CCC

- CCC

#tl $ - $ -


- CCC

- CCC

#tl $ - $ -


- CCC

- CCC

#tl $ - $ -

.ri!ciple B I!teret *r!d #tl $ 6,860,00000 $ 320,92978


86/89

De9t De

#tl .ri!cipl !d #tl I!teret h#uld

tie t# li!e #! the udited i!!cil ttee!t

I the: d#!Dt, pr#ide ! epl!ti#! !d

=#r? pper rec#!cili!" the de>t pri!cipl

!d i!teret t# the ppr#prite li!e # the

udited i!!cil ttee!t

e>t #! i!!cil ttee!t i!clude l#!"-ter de>t

#! =ter !d electric u!d


87/89



Acco#nt 7 (Rent -ro$ Electric roert/)

Attac$ment O' pa(e 4' l#ne /0

Property *escription %mount

>>>>> &>>>>> &

>>>>> &

>>>>> &

Total Rent Inco$e & Incl#des inco$e related onl/ to trans$ission -acilities

s#c: as ole attac:$ents rentals and secial #se.

S:o#ld tie to a Jnancial state$ent line ite$ & i- not lease

indicate ?:at line o- t:e a#dited Jnancials reectes re a/$ents

and indicate ?:at ot:er ite$s are incl#ded in t:at Jnancial state$ent line ite$

9/ ro,idin3 a 9rie- 9#t descriti,e e;lanation


88/89



Acco#nt 7'.1 (Ot:er Electric Re,en#es)

Acco#nt 7'.1 %ccount $786#

Re)enue

MISO Sc:ed#le 4 ! 0 *00+.5 Inter&6onal Re,en

MISO Sc:ed#le + 1*1*1.10 MU Net?or2 Re,

MISO Sc:ed#le 1 &MISO Sc:ed#le * &

MISO Sc:ed#le * &

MISO Sc:ed#le *' (NUC) &

MISO Sc:ed#le *'&A (M) &

Ot:er (ro,ide descrition e;lanation 9elo?) &

Ot:er (ro,ide descrition e;lanation 9elo?) &

Total Re,en#e 17%%+%.7*

a. Tranmiion *0ar"e /or all tranmiion trana*tion 17%%+%.7* Attac:$ent O 3.

1*1*1.10 Attac:$ent O 3.

& Attac:$ent O 3.

& Attac:$ent O 3.

Total o/ a%-%-*%-d% *00+.5 Attac:$ent O 3

. Tranmiion *0ar"e /or all tranmiion trana*tion in*luded in'ivior on 8a"e 1

*. Tranmiion *0ar"e /rom S*0edule ao*iated :it0 )tta*0ment

GG Note %

d. Tranmiion *0ar"e /rom S*0edule ao*iated :it0 )tta*0mentMM Note %


89/89

2014 EIA Form 412 Attachment O 05-22-15

Documents

Transcript of 2014 EIA Form 412 Attachment O 05-22-15